HomeMy WebLinkAboutOctober 1, 2014 to September 30, 2015 Annual BudgetCity of Friendswood
Adopted Annual
Budget
Fiscal Year
2014-2015
CITY OF FRIENDSWOOD, TEXAS
ADOPTED ANNUAL BUDGET
October 1, 2014 - September 30, 2015
Mayor
Kevin Holland
Mayor Pro-Tem
Jim Hill
Council Members
Steve Rockey ................................................................................ Position 1
Billy Enochs .................................................................................. Position 2
Patrick J. McGinnis, MD. .................................................................. Position 4
John Scott .................................................................................... Position 5
Carl W. Gustafson.......................................................................... Position 6
Budget Team
Roger C. Roecker ........................................................................ City Manager
Morad Kabiri ................................................................. Assistant City Manager
Cindy S. Edge ...............................................Director of Administrative Services
Terry Byrd .................................................................................. Fire Marshal
Karen Capps.............................................. Economic Development Coordinator
Nick Haby ....................................... Planning Manager/Public Information Officer
Patrick Donhart ............................................................Director of Public Works
Katina Hampton ................................ Deputy Director of Administrative Services
Melinda Welsh .......................................................................... City Secretary
Mary Perroni .......................................................................... Library Director
James Toney ....................................................... Parks and Recreation Director
Jennifer Walker ......................................................................Budget Manager
Robert B. Wieners ......................................................................... Police Chief
CITY OF FRIENDSWOOD
Organization Chart
Parks and Recreation
x Administration
x Recreation Programs
x Park Operations
x Facility Operations
Citizens of
Friendswood
City Attorney
Municipal Judge
Mayor and
City Council
City Secretary
x Administration
x Records Management
x Elections
City Manager
x Administration
x Economic Development
x Public Information
Boards, Committees,
& Commissions
Administrative Services
x Finance
x Utility Billing
x Municipal Court
x HR/Risk Management
x Information Technology
Community Development
x Administration
x Planning
x Inspections/Code Enforcement
Fire Marshal
x Administration
x Emergency Management
x Investigations/Inspections
Police Department
x Administration
x Communications
x Patrol
x Criminal Investigations
x Animal Control
Public Works
x Administration
x Streets/Sidewalks
x Drainage Operations
x Water Operations
x Sewer Operations
x Engineering
x Projects
Library Services
x Friendswood Public Library
Assistant City
Manager
In accordance with Texas Senate Bill (S.B.) 656
This proposed budget is estimated to raise more
total property taxes than last year’s budget by
$720,925 or 4.9%, and of that amount $372,193 is
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 $19,134,479.
Debt service obligations of the City of Friendswood,
secured by property taxes, in fiscal year 2014-15:
$1,588,368.
Property Tax Comparison
(per $100 valuation)
FY 2013-14 FY 2014-15
Adopted Tax Rate $0.591400 $0.591400
Effective Tax Rate $0.591430 $0.579337
Effective Operating Rate $0.590787 $0.582050
Maximum Operating Rate $0.638049 $0.628614
Debt Tax Rate $0.070585 $0.070158
Rollback Tax Rate $0.708634 $0.698772
City of Friendswood’s 2014 adopted total tax rate is $0.5914
which includes the maintenance & operations (M&O) rate of
$0.5303 and the debt service (I&S) rate of $0.0611.
City Council Position Vote on Budget & Tax Rate
Kevin Holland Mayor Yes
Jim Hill Mayor Pro-Tem Yes
Steve Rockey Position 1 Yes
Billy Enochs Position 2 Yes
Patrick J. McGinnis, MD Position 4 No
John Scott Position 5 No
Carl W. Gustafson Position 6 Yes
Distinguished Budget Presentation 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, 2013.
In order to receive this award, a governmental unit must publish a budget document that
meets program criteria as a policy document, as an operations guide, as a financial plan,
and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to
conform to program requirements, and we are submitting it to GFOA to determine its
eligibility for another award.
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 Changes to the Proposed Budget; an
Overview of the City; detailing community and population demographics, Fiscal Year Fact Sheet of
the City’s property tax base, 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 with
adopted revisions 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 Fund, Fire/EMS Donation Fund, TDRA Disaster
Recovery Grant Fund, Sidewalk Installation Fund, Park Land Dedication Fund, Tax Debt Service
Fund and General Obligation Bond Construction Funds. Enterprise funds include Water and Sewer
Operation Fund, Water and Sewer Revenue Bond Construction Funds, Water and Sewer
CIP/Impact Fee Funds, and Water and Sewer Revenue Debt Service Fund. Additional funds are
Vehicle Replacement Fund, 1776 Park Trust Fund, Economic Development Administration Grant
Fund, and Court Technology/Security 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 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 FY13 actual; FY14 original budget; FY14 amended budget; year to date 6/30/14 actual
expenditures; year-end estimate for FY14; and FY15 adopted budget data.
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 and
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 Supplemental Information section contains a City-wide personnel schedule, departmental
decision package recommendations, estimated tax valuations, historical tax levy and tax rate
comparisons, including graphs, sales tax revenue comparison schedule, and glossary of budget
terminology and acronyms.
Table of Contents
INTRODUCTION AND OVERVIEW
City Manager’s Adopted Budget Message ..................................................... 10
Budget in Brief ......................................................................................... 12
Changes to the Proposed Budget ................................................................ 18
Overview of the City ................................................................................. 20
Community Demographics ................................................................ 22
Fiscal Year Fact Sheet ............................................................................... 24
Vision & Mission Statement and Strategic Goals............................................ 25
Planning for the Future .............................................................................. 28
FINANCIAL STRUCTURE, POLICY, AND PROCESS
Fund Flowchart ......................................................................................... 30
Fund Definitions ....................................................................................... 31
Financial Management Policy ...................................................................... 34
Charter Budget Provisions .......................................................................... 47
Budget Process ......................................................................................... 49
Budget Calendar ....................................................................................... 50
FINANCIAL SUMMARIES
Budget Summary (All Funds) ..................................................................... 52
Revenues and Expenditures by Fund ........................................................... 53
General Fund ........................................................................................... 54
Special Revenue Funds .............................................................................. 56
Police Investigation Fund ................................................................. 57
Fire/EMS Donation Fund ................................................................... 58
Economic Development Administration Grant Fund .............................. 59
TDRA Disaster Recovery Grant Fund .................................................. 60
Court Security/Technology Fund........................................................ 61
Sidewalk Installation Fund ................................................................ 62
Park Land Dedication Fund ............................................................... 63
Tax Debt Service Fund .............................................................................. 64
Capital Project Funds ................................................................................ 66
1776 Park Trust Fund ................................................................................ 69
Enterprise Funds ...................................................................................... 71
Water and Sewer Operation Fund ...................................................... 72
2006 Water and Sewer Bond Construction Fund .................................. 73
2009 Water and Sewer Bond Construction Fund .................................. 74
Water and Sewer CIP/Impact Fee Funds ............................................ 75
Water CIP/Impact Fee Fund ...................................................... 76
Sewer CIP/Impact Fee Fund ...................................................... 77
Water and Sewer Revenue Debt Service Fund ..................................... 78
Vehicle Replacement Fund ......................................................................... 80
Revenue Summary Chart and Schedules by Fund ......................................... 82
General and Administrative Transfers .......................................................... 91
Table of Contents
DEBT SERVICE AND CAPITAL IMPROVEMENTS
Summary of Debt Service Funds ................................................................. 94
Tax Debt Service to Maturity Chart ............................................................. 95
Tax Debt Service Fund Summary ................................................................ 96
Summary Schedule of Tax Debt Service to Maturity ...................................... 98
2005 General Obligation Bonds ......................................................... 99
2010 General Obligation Bonds ......................................................... 99
2012 General Obligation Refunding Bonds ........................................ 100
Capital Leases ........................................................................................ 100
Revenue Debt Service to Maturity Chart .................................................... 101
Water and Sewer Debt Service Fund ......................................................... 102
Summary Schedule of Water and Sewer Revenue Debt Service to Maturity .... 104
2001 W/S Revenue Bonds (Refinanced as 2010B G.O. Bonds) ............ 104
2006 W/S Revenue Bonds .............................................................. 105
2006 W/S Refund Bonds ................................................................ 105
2009 W/S Revenue Bonds .............................................................. 106
Capital Improvements Program (CIP Summary) ......................................... 108
Capital Improvement Program Development .............................................. 109
Capital Improvement Program Focus ......................................................... 110
Proposed CIP Funding Uses Chart ............................................................. 111
Capital Improvement Program Impact on Operating Budget ......................... 111
Capital Improvement Program Funding ..................................................... 112
Fiscal Year 2013-14 General Obilgations Bond Election ................................ 113
Proposed CIP Funding Sources Chart ......................................................... 114
Significant Routine & Non-Routine Capital Expenditures ............................... 114
Proposed CIP Five Year Schedule .............................................................. 115
Project Budget Summary by Fund ............................................................. 116
General Fund Projects Schedule................................................................ 117
G.O. Bonds Projects Schedule .................................................................. 119
Police Investigation Fund Projects Schedule ............................................... 121
EDA Grant Fund Projects Schedule ............................................................ 122
TDRA Grant Fund Projects Schedule .......................................................... 123
Park Land Dedication Fund Projects Schedule ............................................. 124
Water and Sewer Operation Fund Projects Schedule .................................... 125
Water and Sewer Bond Projects Schedule .................................................. 127
Excerpts from the Proposed 2014-2018 Capital Improvement Plan
General Obligation Projects Description ............................................ 130
Utility Services Projects Description ................................................. 135
General Obligation Projects beyond Five Year Plan ............................. 139
Water & Sewer Revenue Projects beyond Five Year Plan..................... 140
Completed CIP Projects Listing ........................................................ 141
Table of Contents
DEPARTMENTAL INFORMATION
Department Summary ............................................................................. 142
Expenditures by Department and Category Charts ...................................... 143
Mayor and Council .................................................................................. 144
City Secretary ........................................................................................ 148
City Manager.......................................................................................... 159
Administrative Services ........................................................................... 169
Police .................................................................................................... 187
Friendswood Volunteer Fire Department .................................................... 200
Fire Marshal ........................................................................................... 208
Community Development ........................................................................ 215
Public Works .......................................................................................... 225
Library Services ...................................................................................... 247
Parks and Recreation .............................................................................. 254
SUPPLEMENTAL INFORMATION
Three Year Personnel Schedule ................................................................. 273
Decision Packages and Forces at Work ...................................................... 274
Tax Information
Estimated Ad Valorem Tax Collections - Current Roll .......................... 279
Historical Tax Rate Comparision ...................................................... 280
Sales Tax Revenue Comparison....................................................... 281
Glossary ................................................................................................ 283
Acronyms .............................................................................................. 290
Budget and Tax Rate Adopted Ordinances .................................................. 291
December 3, 2014
Honorable Mayor and City Council:
We are pleased to present the adopted budget for Fiscal Year 2014-2015 (FY15). Following this
transmittal letter is a schedule of changes to the proposed budget submitted to you on August 1, 2014.
As in prior years, the budget has been developed with the following key budget objectives:
¾Delivering existing public services at the service level mandated by City Council
¾Protecting and promoting the City’s human infrastructure with competitive pay and benefits
¾Maximizing alternative revenue streams to supplement property tax revenue
¾Delivering public services as competitively, effectively and efficiently as possible
Unlike previous budgets, the staff took a new approach this year; one of wiping the slate clean and
scrubbing the operational budget to identify efficiencies. The adopted budget is a reflection of the cost of
maintaining current services levels and implementing recently approved bond projects. Additionally,
once again this year, no Municipal Cost (Inflation) Index was added.
Several changes occurred after the proposed budget was presented to Council. Certified property values
from Galveston and Harris counties were greater than estimated in the proposed budget. After much
debate, Council decided to keep the tax rate flat from the previous year at $0.5914. This will result in a
projected tax levy of $15,374,585 for FY15, an increase of $720,925 from last year’s adopted budget.
The additional funding will be used to support decision packages that were not included in the proposed
budget. Funding the decision packages helps to maintain the City’s quality of life while anticipating the
demands of future growth.
Based on Council–Staff workshops and a retreat held this summer, the following areas were identified as
priorities in the proposed budget:
x Funding for street maintenance from current resources
x Limiting the operations and maintenance impact of bond-funded projects
x Fiscal responsibility
x Public Safety
x Evaluating potential uses of remaining half-cent sales tax available for local use
The budget team continued its prioritization process for allocating available financial resources to
maintain current operations and service levels. Our team moved through the budget development
process, as in daily operations, using the City’s core values: Trust, Respect, Accountability and Quality
or “TRAQ” as our guide in decision-making. An example of the efficiencies identified and included in the
budget is the elimination of a part-time Administrative Clerk position in the Administrative Services
Department.
Revisiting this past year, a number of significant accomplishments have taken place. Several statewide
and national recognitions were received:
o Ranked 2nd among Best Small Cities in the Nation by NerdWallet
o Ranked 7th as one of the 10 Best Cities in America to Raise a Family by ZoomTens
o Ranked 3rd among Top 10 Safest Cities in Texas by Motova
o Ranked 32nd among the Top 100 Safest Cities in the U.S. from Neighborhood Scout
o Twenty-sixth consecutive Certificate of Achievement for Excellence in Financial Reporting
(for Fiscal Year 2013)
o Earned Texas Comptroller’s Platinum Leadership Circle Award for financial transparency
o Eleventh GFOA distinguished budget presentation award
o Received a Bronze Scenic City Certification by Scenic City Texas
10
x A number of capital projects are in progress or have been completed:
o Landscape and irrigation improvements along FM 2351
o New Fire Station at the Public Safety Building
o Fire Station 3 parking lot reconstruction
o Fire Station 4 expansion
o Whispering Pines Ave./Friendswood Link Road reconstruction and expansion
o Street reconstruction (Mary Ann Drive, Shadowbend Ave, Townes Road, Winding Road
and Baker Road)
o Library renovation and expansion
o 1776 Park and Moore Road Sportspark improvements
o Basketball Pavilion at Centennial Park
o Stevenson Park improvements (trails, lighting, splash pad and bridge)
o Development of Lake Friendswood
o Water Plant 2 and 7 replacement
o Lift Station 3 and 6 replacement
o Blackhawk Wastewater Treatment Plant rehabilitation
FY15 is expected to be another year in which we will need to continue to seek efficiencies in delivering
services with limited resources. In addition, the City’s infrastructure and facilities are aging and capital
improvement needs are building. Some improvements will be funded with General Obligation Bonds that
were approved by the voters in the fall of 2013. However, maintaining our City’s infrastructure and
seeking to mitigate continued increases in the cost of doing business remain an ongoing challenge.
We have included the complete Capital Improvements Program (CIP) section in the adopted budget
document. This section includes a summary of the CIP Plan. With the bond election in November 2013,
implementation of the approved bond program is underway. Round 1 of the projects have begun which
includes $9.65 million of the overall $24.085 million approved by the voters for parks, the Library
expansion and remodeling, new and expanded Fire Stations and Streets.
Our budget process is one that involves great cooperation and teamwork by our Staff. We appreciate the
efforts of the entire budget team. Furthermore, we want to give a special recognition and thank the
Administrative Services Staff, led by Department Director Cindy Edge, for their many hours of hard work.
We would also like to take this time to acknowledge Council’s commitment to the City of Friendswood and
its citizens. Your guidance and active participation in this year’s planning retreats and budget
development has been invaluable.
We are proud to be a part of a Staff dedicated to serving the citizens of Friendswood and appreciate the
opportunity to present this adopted budget to Council.
Respectfully submitted,
Roger C. Roecker
City Manager
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BBudget in Brief
The following is a summary of the City of Friendswood’s FY15 adopted budget. The budget was adopted
by City Council on October 6, 2014, based on revisions of the proposed budget outlined during budget
work sessions with Council and Staff. A quick look at the changes to the proposed budget can be found
on pages 18 and 19.
Revenues
1. The City’s FY15 budget appropriates a total of $48.8 million in revenues, up $11.7 million or 31.6
percent from the FY14 budget. The majority of this increase, $9.653 million, is budgeted to reflect
the City’s plans to issue the first series of General Obligation bonds that were authorized by the
voters in November 2013. Also included in the budget are planned uses of fund balance and/or
retained earnings in several funds totaling about $1 million to offset budgeted expenditures.
x An increase in total property tax revenue for tax year 2014 of about 4.1 percent from the
prior year budget is due to newly constructed properties included on the 2014 tax roll and
from maintaining a flat tax rate.
x Sales tax revenue budget is up 10.3 percent over FY14 collections.
x Permits revenue estimates are up from FY14 budget by $60,000 or 8.4 percent due to
increased residential construction in FY14 (which is expected to continue in FY15).
x An overall increase of 323 percent (from $730,953 to $3,091,334) in intergovernmental
revenue is budgeted predominately due to TDRA grant funds for the Friendswood Link
Road/Whispering Pines expansion project.
x Minimal increases totaling $25,000 are budgeted for franchise fees and interest earnings.
x The adopted budget includes reduced revenue based on current year collections in fines (16.9
percent) due to the declining number of cases processed by the City’s municipal court.
x General Fund related charges for services, including facility use and recreation program
participation fees, are projected to increase by 11.3 percent due to revenue received from a
local swim team to reimburse the City for winter pool heating expenses.
x As a result of a water and sewer utility cost-of-service and rate study conducted in 2014, the
City’s utility rate design was revised. The adopted budget reflects a projected increase in
utility charges for services of $722,000 or 7.7 percent (based on consumption patterns
similar to the current year) to support the cost of system operations and capital
improvements.
x Utility administrative fees, such as disconnect/reconnection and tampering fees were
increased in FY14, resulting in additional revenue of approximately $9,000.
2. The adopted budget maintained the FY14 tax rate. It results in a projected property tax levy of
$15,374,585, up $721,000 or 4.9 percent over the FY14 budget, $14,653,660. Of the projected
increase, approximately $372,000 is a result of new construction added to the City’s tax rolls this
year. Approximately $349,000 comes from property value increases.
x The adopted tax rate is $0.5914 per $100 of taxable value.
x The adopted maintenance and operations (M&O) rate is $0.5303 and the interest and sinking
or debt service (I&S) rate is $0.0611.
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3. Property tax revenue budgeted in FY15 is based on net taxable values totaling $2,608,035,340 for
tax year 2014, an increase of $105,478,062 from certified values, including supplemental rolls for tax
year 2013.
x Information provided by the City’s two appraisal districts indicates slight overall growth in
property values.
x As shown above, overall values have increased for properties in place for tax years 2013 and
2014. The impact on individual property owners varies based on their property value
appraisal and exemptions. 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 percent homestead exemption.
The 2014 property tax bill ($946.24) would remain the same as the 2013 property tax bill.
Property Taxes
$15,472,344
32%
Sales Tax
$4,553,543
9%
Franchise Tax
$1,552,314
3%
Mixed Drink
$31,621
0%
Licenses & Permits
$768,301
2%
Intergovernmental
Revenues
$3,091,334
6%
Charges for
Services
$10,716,387
22%
Fines
$794,094
2%
Interest
$105,403
0%
VRF
Reimbursements
$359,125
1%
Miscellaneous
Receipts
$10,325,347
21%
Use of Fund
Balance/Retained
Earnings
$1,075,175
2%
FY15 Adopted Budget Revenue
$48,844,988
(all funds)
*Excludes inter-fund transfers. Uses of fund balance and retained earnings in several funds total
$1,075,175; resulting in revenues offsetting budgeted expenditures.
13
Historical Revenue Budget (All Funds)
Revenue Source
FY15 FY14 FY13
Adopted
Percent
Change
PY Adopted
Percent
Change
PY Adopted
Percent
Change
PY
Property Taxes* $15,472,344 4.1 $14,869,778 3.2 $14,408,414 2.4
Sales Tax $4,553,543 10.3 $4,127,080 5.6 $3,908,684 -1.4
Franchise Tax $1,552,315 1.5 $1,529,086 2.1 $1,496,561 -1.0
Mixed Drink $31,621 19.5 $26,467 4.5 $25,329 -15.4
Licenses & Permits $768,301 8.4 $708,534 12.1 $631,990 -0.2
Intergovernmental
Revenues** $3,091,334 322.9 $730,953 -16.3 $873,436 296.2
Charges for Services $10,716,387 7.9 $9,933,143 0.3 $9,903,298 2.2
Fines $794,094 -16.9 $956,006 -9.1 $1,052,032 6.5
Interest $105,403 1.4 $103,994 -19.6 $129,301 -19.1
VRF Reimbursements $359,125 11.6 $321,725 0.9 $318,767 0.0
Miscellaneous
Receipts*** $10,325,347 947.5 $985,672 21.6 $810,225 5.0
Fund Balance/Retained
Earnings $1,075,175 -62.1 $2,833,281 -28.0 $3,935,422 48.8
Total $48,844,989 31.6 $37,125,719 -0.9 $37,493,459 7.1
* Amounts include prior year delinquent property tax collections with penalty and interest.
** Intergovernmental revenues include anticipated TDRA Grant Funds for Friendswood Link Rd. expansion project.
***Miscellaneous receipts include anticipated proceeds from the G.O. bonds authorized in November 2013.
EExpenditures
1. The adopted budget appropriates approximately $42.6 million in expenditures, excluding inter-fund
transfers. This is an increase of about $5.5 million or 14.8 percent from last year. The increase is
mainly due to capital improvements funded by the general obligation bonds authorized in 2013,
increased vehicle replacement costs, contract increases for purchased water and Blackhawk
Wastewater Treatment Plant operations. Additional details are provided below.
2. Personnel costs make up almost 70 percent of the City’s operating budget. The adopted budget
includes staffing of 219.12 full-time equivalents (FTE), an increase of 3.25 FTEs. The changes in
personnel expenditures, a net total of $541,244, result from:
x Addition of 1 full-time Multi-media Communications Specialist (2nd quarter hire)
x Addition of 2 full-time Peace Officers (mid-year hire)
x Addition of 0.25 full time equivalent to take a seasonal position to part-time in Parks and
Recreation
x An estimated 5 percent healthcare insurance increase at a cost of $77,477
x City’s TMRS contribution rate increases from 15.94 percent to 15.99 on January 1, 2015
x Funding for employee merit increases of $281,803 which equates to an average of two
percent.
¾No across the board pay increases are given
¾Merit is awarded based on the employee’s performance
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3. To maintain current service levels, additional funding is needed for non-personnel related operational
expenditures. The Supplemental Information section of the budget includes a detailed listing of the
expenditures.
x Forces at Work total $51,505 (General Fund), $610,372 (Water & Sewer Fund)
x Decision Packages total $247,952 in the General Fund (which includes $159,217 to
Friendswood Volunteer Fire Department (FVFD)) and $107,000 in the Water & Sewer Fund
4. Following below are the Forces At Work and Decision Packages that are included in the budget.
General Fund:
x FVFD received $159,217 for:
¾Funding for full-time paramedic position - $68,333
¾Increase the hourly rate for part-time day crew members - $33,384
¾Vehicle maintenance - $10,000
¾One time purchase for replacement of bunker gear - $10,000
¾One time purchase to replace SCBA Cylinders - $9,000
¾Increase training for Fire division - $8,000
¾Vehicle insurance, accident death and dismemberment and workers compensation -
$6,500
¾Merit funding for full-time employees - $5,500
¾Health insurance premiums increase - $5,000
¾Increase in stipend program (FICA payments due to IRS ruling) - $3,500
x Irrigation equipment and mowing services for new sports fields on Baker Road - $22,400
x Begin 5 year cycle replacement program for Copier/Printer/Scanner Fax machines - $19,000
x New city entryway sign and solar light installed at FM518 - $16,500
x Replacement of street striping equipment - $12,146
x Replacement of one industrial zero turn riding mower - $12,000
x Replacement of 6 AED units - $9,600
x Adding water features to the splash pad, two spinners on the playground and benches in
Stevenson Park - $9,390
x Parks operational expenses:
¾Supplies, benches and irrigation equipment at the City’s new dog park - $9,300
¾Benches at the City’s new disc golf course - $2,800
x Increase cash handling bonds for staff handling cash on daily basis - $7,500
x Online development program for city employees - $7,199
x G.O. Bonds Park Improvements related operational expenses:
¾Supplies, benches, trash cans and landscaping maintenance at the City’s new
Centennial Park basketball pavilion - $5,180
x New employee hearing and vision screening program for existing staff - $5,051
x Driver License Verification- for existing staff driving city vehicles - $3,750
x D.O.T. physicals for the City’s commercial driver’s license holders - $2,500
Water and Sewer Fund:
x Blackhawk Wastewater Treatment Plant operational cost increase - $522,609
x Public Works sanitary sewer line camera/inspection system with trailer, crane hoist
replacement on existing vehicle and industrial zero turn riding mower totaling $107,000
x Contract increase for purchased water through City of Houston - $75,847
x Electricity increase (sewer operations) - $11,641
15
5. In addition to the FY15 forces at work and decision packages, the adopted budget includes the
following:
x $500,000 for Street Improvements. Funded as a current services level priority in the General
Fund
x $300,000 for sewer line maintenance in the Water & Sewer Fund
6. Fleet replacements included in the adopted Vehicle Replacement Fund budget total $404,151:
x Police Department – 1 animal control truck, 3 patrol units, 1 criminal investigations vehicle
and 2 vehicles for administrative personnel
7. Debt Service payments funded and detailed in the adopted budget are:
x Total Tax Debt Service (including capital leases) - $19,134,480
¾2014-15 principal, interest & fiscal agent fee payments – $1,588,368
x Total Water & Sewer Revenue Debt Service - $51,452,057
¾2014-15 principal, interest & fiscal agent fee payments - $3,285,172
¾2009 Revenue Bonds Reserves Phase-In - $170,000
x Total Capital Lease Debt Service for FVFD equipment
¾2014-15 principal and interest - $124,958
*Excludes inter-fund transfers. Uses of fund balance and retained earnings in several funds total $1,075,175; resulting in revenues
offsetting budgeted expenditures.
**Public Safety includes Police Department, Fire Marshal and Emergency Management and Friendswood Volunteer Fire Department.
16
Historical Expenditure Budget (All Funds)
Expenditure
FY15 FY14 FY13
Adopted
Percent
Change
PY Adopted
Percent
Change
PY Adopted
Percent
Change
PY
General Government $5,317,360 3.11 $5,156,679 0.23 $5,144,473 4.24
Public Safety $11,307,751 4.37 $10,833,998 4.87 $10,330,742 1.61
Community Services $4,053,548 3.63 $3,911,413 4.18 $3,754,445 2.86
Vehicle Replacement $404,151 10.82 $364,688 -22.75 $472,130 135.64
Capital Improvements $6,999,312 123.03 $3,138,302 -23.53 $4,103,770 -20.51
Debt Service $5,168,498 -0.06 $5,171,713 -1.72 $5,262,522 -1.17
Community Dev. &
Public Works $9,349,859 9.39 $8,547,204 1.54 $8,417,499 -0.80
Total $42,600,479 14.75 $37,123,997 -0.96 $37,485,581 -1.16
17
Changes to the FY15 Proposed Budget
Original Proposed FY15 Revenue Estimate $23,353,289
Changes to Revenue:
Additional funding for change to Property Tax Rate (from $0.5744 to $0.5914)316,460
Total Changes to Funding Available $316,460
Adopted FY15 Revenue Estimates $23,669,749
Original Proposed FY15 Expenditure Estimate $23,337,726
Changes to Expenditures:
Add Peace Officer (mid-year hire) 1FTE 49,069
Driver License Verification-Follow up & verification after employment 3,125
Replace Street Striping Machine (Machine over 10 years old,past its useful life)12,146
Industrial Zero Turn Riding Mower (Replace existing mower)12,000
Increase of 0.25 FTE for P/T position
(current seasonal position at 0.35 FTE,going to part-time year round at 0.60 FTE)17,209
Stevenson Park- benches, splash pad water features, & spinners for playground equipment 9,390
Copier/Printer/Scanner/Fax Replacement Program (5 year cycle)19,000
Employee Hearing Screening 1,400
Bonds for Cash Handlers 5,200
Employee Vision Screening 2,775
SCBA Cylinder Replacement Program 9,000
Hourly rate increase for Part-Time Day Crew 33,384
Increase in Health Insurance Premiums 5,000
Bunker Gear Replacements 10,000
Online Learning - Career Development for City Employees 7,199
Add 1 New Friendswood Entryway Sign & 1 solar light at FM 518
and landscaping maintenance 16,500
Vehicle Maintenance Budget Increase 10,000
Increase in insurance costs
(vehicle insurance, accident death and dismemberment, & Workers Comp)6,500
IRS Ruling Impact on Stipend Program - FICA payments 3,500
Increase Training Funds for Fire Division 8,000
Increase Merit Pool for FT employees 5,500
One Full-time Paramedics to current staffing(24 hrs./7 days week) -new program 68,333
Total Changes to Expenditures Estimates $314,230
Adopted FY15 Expenditure Estimates $23,651,956
Original Proposed Use of Fund Balance ($15,563)
Change in amount to fund balance (2,230)
Adopted Total Use of Fund Balance in the General Fund ($17,793)
GENERAL FUND (001)
18
Changes to the FY15 Proposed Budget
Original Proposed FY15 Revenue Estimates $10,088,980
Changes to Revenue:
Total Changes to Funding Available $0
Adopted FY15 Revenue Estimates $10,088,980
Original Proposed FY15 Expenditure Estimates $7,167,476
Changes to Expenditures:
Change in Health Insurance in Sewer Division (3,801)
Driver License Verification-Follow up & verification after employment 625
Bonds for Cash Handlers 2,300
Employee Hearing Screening 338
Employee Vision Screening 538
Total Changes to Water and Sewer Fund $0
Adopted FY15 Expenditure Estimates $7,167,476
Original Proposed FY15 Revenue Estimates $2,219,384
Changes to Revenue:
Additional funding for change to Property Tax Rate (from $0.5744 to $0.5914)5,164
Total Changes to Funding Available $5,164
Adopted FY15 Revenue Estimates $2,224,548
WATER AND SEWER FUND (401)
TAX DEBT SERVICE FUND (201)
19
City of Friendswood, Texas
City Overview
Location
Encompassing 21 square miles, Friendswood is located in southeast Texas near the Texas
Gulf Coast, between downtown Houston and Galveston, spanning across two counties –
northern Galveston County and southern Harris County. Residents and visitors can access
Friendswood through FM 2351, FM 518, and FM 528 (NASA Parkway). Hobby Airport and
Ellington Airport are located within a 15 minute drive from Friendswood, and Bush
Intercontinental Airport is just 45 minutes away. Major sectors of the area’s economic base
include aerospace, specialty chemicals, health care, retail, and tourism.
Community
It’s no surprise why Friendswood has been nationally recognized as one of the best places
to live in the country. With low tax rates, outstanding public education, and the lowest crime
rate in the region, Friendswood is the perfect place to live, work, and play. The city
features beautiful parks and lush landscaping, along with a championship golf course.
Children academically excel via two superior public school systems – Friendswood ISD and
Clear Creek ISD. These attributes perfectly match Friendswood’s affluent resident base of
well-educated, high-income families. More than 50% of residents work in executive,
professional, and managerial positions and generate an average household income of over
$100,000 – one of the highest in the Houston area.
20
City Overview
History
Friendswood was founded as a Quaker colony by Frank J. Brown. Only three Quaker
colonies were ever established in Texas with the other two being Estacado, in the Texas
Panhandle and View Point in Lipscomb County. After looking at Alvin and Galveston, Brown
located a tract of more than 1,500 acres and negotiated with J. C. League for the property
in 1895. Brown suggested that they name the community Friendswood, in honor of the
Society of Friends which helped establish the city. Friendswood remained predominantly
Quaker until 1958, when a local Baptist church was organized. The community incorporated
in 1960. With the location of the NASA Manned Spacecraft Center ten miles away in 1962,
many community residents began to commute there or to Houston, and Friendswood
became a bedroom suburb.
Today
Now, after 115 plus years, Friendswood has grown to around 38,470. The Quaker values
can still be seen through community involvement. Residents participate in city civic and
education events and Fourth of July celebrations. As with any city, the goal is planning for
continued quality growth to create a well-balanced community. Friendswood offers single-
family residential housing in pleasant park-like settings, tucked-away from the busy stream
of vehicular traffic. Friendswood is committed to attracting more local enterprises. This will
complement and enhance the unique community environment carefully built in Friendswood
over the past 100 years; one that is cherished by residents and business owners alike.
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 and development of
the City’s panhandle area. City leaders have approved special tools and incentives to
revitalize downtown to promote mixed-use, multi-story developments with pedestrian
streetscapes and other amenities. Additionally, the City recently completed, through an
Economic Development Administration grant, the extension of utilities to serve an area of
town ripe for commercial growth (panhandle). 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) was established on December 21,
1948. FISD district covers 15 square miles and borders the Alvin, Pearland and Clear Creek
school districts. In 2014-15, FISD will celebrate 75 years of Friendswood Schools. FISD is
a unique school district. They are located next door to the fourth largest city in the United
States and surrounded by large school districts. FISD is in a great location for enrichment
learning in Space, Engineering, Medicine, Marine Biology and Petrochemical areas.
Clear Creek Independent School District (CCISD) is nestled along the NASA Johnson
Space Center in Houston and the boating waters of the Gulf of Mexico, CCISD proudly
serves the educational growth of more than 39,000 students. CCISD is the 29th largest
school district in Texas, out of 1,031 districts. CCISD district spans 103 square miles, 13
municipalities, and two counties (Harris and Galveston).
21
City Overview
Demographics
ŀLand size 21.2 sq. miles
ŀ)ULHQGVZRRGSRSXODWLRQHVW8,470
ŀ1XPEHURIKRXVHKROGV,904
ŀ3RSXODWLRQE\DJH
9 Under 14 years 22%
9 15-19 years 8%
9 20-44 years 27%
9 45-64 years 31%
9 65 years and over 12%
ŀ0HGLDQ$JH – 40.7
ŀ$YHUDJHKRXVHKROGVL]H - 2.80
ŀ4 est. annual household income -
$124,608
ŀ 7.7% high school graduation rate
ŀRIUHVLGHQWVKDYHa bachelor’s degree
ŀRIUHVLGHQWVKDYHa graduate degree
ŀBay Area population - 547,746
Labor Force and Economic Base
ŀ/DERU3RRO 18-65
ŀ)ULHQGVZRRG 19,979
ŀ%D\$UHD 316,559
ŀ+RXVWRQ Area: 3,131,593
ŀ(PSOR\PHQWE\RFFXSDWLRQ
9 48% Managerial/Professional
9 10% Service Occupations
9 26% Sales and Office
9 8% Construction/Maintenance
9 8% Production/Transportation
Bay Area Predominant Business Categories
ŀ$HURVSDFHDQGAviation
ŀMedical and Life Sciences
ŀInformation Technology
ŀSpecialty Chemicals
ŀTourism
ŀMaritime
Top Employers
ŀ)ULHQGVZRRG,6'
ŀ.URJHU7H[DV/3 ORFDWLRQV
ŀ+(%XWW*URFHU\&RPSDQ\
ŀCity of Friendswood
ŀ&lear Creek ISD
ŀ)ULHQGVhip Haven Nursing Home
ŀFriendswood Health Care Center
ŀMcDonald’s
ŀU.S. Post Office
Emeritus
ŀ870%
Top Non-Residential Taxpayers
ŀReserve at Autumn Creek Ltd
ŀ.URJHU7H[DV/3
ŀTexas-New Mexico Power Co.
ŀAutumn Creek Dev Ltd.
ŀ* ,9,6N\+DZN/3
ŀH.E. Butt Grocery Company
ŀ+&3)ULHQGVZRRG//&- Emeritus
ŀHSRE Friendswood LLC – Village on the Park
ŀA-S 108 Friendswood Crossing Shopping
Center
ŀBuzbee Family Ltd Partnership
ŀ6RXWKZHVWHUQ%HOO7HOHSKRQH&RPSDQ\
ŀ%ODFNKDZN$SDUWPHQWV
ŀFriendswood Retirement
ŀTexas HCP Holding LP
Financial Status
ŀ&LW\%RQG5DWLQJ
“A1-” from Moody’s Investor
“AA+“ from Standard and Poors
Projected assessed property value (2014):
$3,094,612,793
ŀProjected net taxable value (2014):
$2,608,035,340
ŀAnnual sales tax revenue in
FY 2012-13 : $4,294,135
ŀ3rojected FY 2014-15 sales
tax revenue: $4,553,543
ŀAdopted 2014 City property
tax rate: $0.5914
ŀWRWDOVDOHVWD[UDWH
6.25% State
1.50% City
22
City Overview
Quality of Life
ŀ13 average homestead value $220,571
ŀ3 average taxable home value $176,457
ŀ13 YTD avg. new home value $370,740
ŀ3 3rd Quarter Cost of Living Index
Houston 94.7
Atlanta 95.7
Denver 107.4
Chicago 108.4
Washington, DC 126.9
Los Angeles 135.9
New York 151.6
ƒ2012 Low crime rate per 1,000 population
Friendswood 9.96
Pearland 19.82
League City 21.05
Houston 58.38
Sugar Land 19.90
Webster 66.05
La Porte 18.97
Galveston 56.23
Education
ŀServed by 2 Public School Districts
(in order by land area served)
ŀ)ULHQGVZRRG,6' - 6A
Rated Exemplary by State of Texas
Web: www.fisdk12.net
ŀ&OHDU&UHHN,6' - 6A
Rated Recognized by State of Texas
Web: www.ccisd.net
Recreation
ŀ&LW\SDUNV
ŀ&RXQW\SDUNV
ŀDFUHVRIJUHHQVSDFHDQGQDWXUHWUDLOV
ŀ$GXOW<RXWKDQG6HQLRUSURJUDPV
ŀ$QQXDOVSHFLDOHYHQWVZLWK 10,000 attendees
include July 4 celebration, Holiday Hustle Fun
Run, Santa in the Park, Daddy &Daughter
Dance, Kid Fish, Youth Sports Day Program,
Movies in the Park, and Concerts in the Park.
23
Fiscal Year Fact Sheet
Net Assessed Property Valuation (estimated as of 7/22/14) $2,608,035,340
Tax Rate per $100 Valuation $0.5914
Square Miles approx. 21
Population, Estimated as of 6/01/14 38,470
Staffing FY14 FY15
Full-time employees (FTE) 204.00 208.00
Part-time employees (FTE) 12.37 11.12
Total employees 216.37 219.12
Number of Utility Customers as of 7/01/14 FY14 FY15
Water 12,866 13,055
Sewer 12,017 12,203
Utility Rates - (Billed Bi-monthly)
Monthly Water Rates
Minimum Charge - Single Family Residential (includes 3,000 gallons)
Meter Size 1 inch or less $15.50
Meter Size 1 ½” $27.90
Meter Size 2” or greater $44.95
Volumetric Charges - Single Family Residential (consumption over 3,000 gallons)
3,001 – 10,000 gallons $2.90 per 1,000 gallons
10,001 – 25,000 gallons $3.15 per 1,000 gallons
Above 25,000 gallons $3.40 per 1,000 gallons
Minimum Charge - Commercial, Multi-unit (residential or commercial), Irrigation/Sprinkler
Meter Size 5/8 inch $15.50
Meter Size 1 inch $21.70
Meter Size 1 ½” $27.90
Meter Size 2” or greater $44.95
Volumetric Charges - Commercial, Multi-unit (residential or commercial)
$2.90 per 1,000 gallons
Volumetric Charges - Irrigation/Sprinkler
0 – 3,000 gallons $3.00 per 1,000 gallons
3,001 – 10,000 gallons $3.25 per 1,000 gallons
10,001 – 25,000 gallons $3.50 per 1,000 gallons
Above 25,000 gallons $3.75 per 1,000 gallons
Monthly Sewer Rates
Minimum Charge – All customer classes $15.00
Volumetric Charges – Single Family Residential
(based on Winter Months Average)
$2.10 per 1,000 gallons
Volumetric Charges – Residential (multi-unit) and
Commercial (single or multi-unit)
$2.10 per 1,000 gallons
Current Monthly Residential Sanitation Rate - $15.52 + tax (Includes curbside recycling fee)
24
Vision & Mission Statement, Guiding Principles, Council Philosophy, and
Strategic Goals
Adopted by Resolution
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
Together we
build our future
in a friendly
place to live,
work, play, learn,
and worship
Communication
Economic
Development
Preservation
Partnerships
Public Safety
Organizational
Development
25
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
26
Strategic Goal Matrix
Departmental mission and goals which correlate with a City goal are indicated below in blue .Mayor & CouncilCity Secretary's OfficeCity Manager's OfficeAdministrative Services OfficePolice Dept.Friendswood Volunteer Fire Dept.Fire Marshal's OfficeCommunity Development Dept.Public WorksLibraryParks and Recreation1) Communication
2) Economic Dev.
3) Preservation
4) Partnerships
5) Public Safety
6) Organizational Dev.
27
City Planning for the Future
Planning Tool Purpose Budgetary Impacts
Comprehensive Plan
(2008)
Identifies long-range capital and
infrastructure needs in the following:
x Existing & Future Land Use
x Major Thoroughfares
x Utility Systems
x Community Facilities
x Parks and Open Space
x Community Facilities and Drainage
Element
The City’s operational and capital
budgets increase as a result of projects
identified in the Comprehensive Plan.
x Property tax revenue expected to
increase as available land is
developed.
x State funding may be available to
the City for major thoroughfare
development.
x One-time capital expenditures are
included in the budget based on
streets, facilities, parks and utility
infrastructure improvement needs
identified in the plan.
x Tax rate increases may be needed
to support identified projects.
Master Drainage Plan
(1993; updated in 2007)
Identifies long-range improvement needs
for City drainage or storm water run-off
and water quality
The City’s operational and capital
budgets increase as a result of projects
identified in the Master Drainage Plan.
x Tax rates may increase or bond
issuances may occur to support
drainage infrastructure
improvements needs.
Master Streetlight Plan
(1994)
Provides an inventory of City owned
streetlights with replacement schedule
based on expected useful life.
Based on funding availability, the
annual capital operating budget may
increase due to streetlight replacement
needs.
x General Fund revenue sources
could be used to support
streetlight replacements.
Information Technology Master
Plan
(2000)
Technology Strategic Plan
(2011-2012)
Identifies needs and replacement of the
City’s technology resources
(hardware and software)
The City’s operational and capital
budgets increase as a result of projects
identified in the Information
Technology Master and/or Strategic
Plans.
x Capital lease financing options,
General and Enterprise Fund
revenue sources could be used to
support for IT capital expenses.
Ground Water Reduction Plan
(2001)
Provides estimated water consumption
patterns, recommendations for water
conservation methods, water rate
structures to support capital
improvements needed
Based on the Harris-Galveston Coastal
Subsidence District regulations on
groundwater withdrawal reduction
requirements
As funds are available, the City’s
enterprise fund operational and capital
budgets increase due to improvement
projects included in the plan.
x Capital project funding options
could include revenue bond
issuances, increase utility user
fees.
Main Street
Implementation Plan
(2004)
Identifies land development options
including land parcels within the City’s
downtown area
Refines and details a potential conceptual
plan for town center development
Funding for the downtown
improvements would be funded by
business owners/developers in the
City’s downtown area.
The City’s operating budget would
have limited impact from projects.
Vision 2020 Plan
(2005)
Reflects a 20-year vision for the City’s
future development
Addresses change, growth, lifestyle
preservation and service level and
favorable property tax rate maintenance
Operational revenue and expenditures,
property values and tax rate and debt
service obligations projections included
in the plan are used as a basis for the
City’s annual budget.
28
City Planning for the Future (cont’d)
Planning Tool Purpose Budgetary Impacts
Emergency Management Plan
(2006)
Hazard Mitigation Plan
(2008)
Details the 4 phases of the City’s
emergency management: preparedness,
response, recovery and mitigation
Ensures the City’s compliance with state
and federal requirements on local hazard
mitigation plans
The plans are necessary for the City to
qualify for and maintain the
Emergency Management Performance
Grant (EMPG) and pre-disaster and
post-disaster grant funding (ex. –
FEMA).
Utility Master Plan
(2008 update)
Provides service maps of the City’s
existing water and sewer systems
Defines un-served or under-served areas
in the City for utility service expansion or
upgrades
Includes estimated construction cost
associated with potential projects
Based on funding availability and
service level needs, utility capital
projects are included in the City’s
operating and capital budget.
x Water & sewer user fees, utility
impact fees, revenue bonds
potential funding sources for utility
capital projects.
Pavement Master Plan
(2009)
Provides an inventory, evaluation and
assessment of the City’s roadways
Helps determine the best timing for
street rehabilitation or replacement
projects to maintain acceptable service
levels.
Based on funding availability, street
improvement projects identified in the
plan are included in the City’s annual
operating and capital budget.
x General obligation bond issuance
to fund street projects is an option
that could impact the City’s tax
rate.
Capital Improvements Plan
(2010)
Identifies the City’s capital expenditure
needs, outlines costs and potential
funding sources over a 5-year period
Operating and capital budgets would
include funding or debt service
requirements and operating costs of
new projects and infrastructure
improvements included in the CIP.
Parks and Open Space Master
Plan
(2010)
Establishes a 10-year guide for parks
and facilities capital improvements
Based on National Recreation and Parks
Association (NRPA) standards for cities of
Friendswood’s size and population
Based on service level expectations
and available funds, capital
improvements and associated
operational costs identified in the Plan
are included in the City’s operational
and capital budgets.
Economic Development
Marketing Plan
(2011)
Economic Development
Strategic Plan
(2011)
Targets and encourages business and
industries whose creation, expansion or
relocation to Friendswood will stimulate
the City’s economy
Operating budget includes funding for
marketing and advertising costs
identified in the Plans to meet the
City’s economic development goals.
Library Long-Range
Strategic Plan
(2012)
Provides citizen survey results and
Library Planning Committee input calling
for the expansion or relocation of the
City’s existing Library facility
Addresses library service recommended
to meet the needs of Friendswood’s
growingpopulation
Additional operational costs and debt
service payments will be included in
the City’s future operating budgets.
Multi-Year Financial Plan
(2014)
Projects the City’s General Fund
operating budget revenues and
expenditures over a 5-year period
Forecasts the impact of existing and
potential debt service on the City’s
operating budget
Year 1 of the multi-year financial plan
is the basis for the City’s annual
operating budget
Projections included in the plan are
adjusted during annual budget
development based on service level
expectations and current economic
factors
City Operating Budget (2015)
Functions as an annual financial,
operations, communications and policy
guide for carrying out the City’s mission
of service to its citizens
Revenue and expenditures required to
meet the City’s established goals make
up the City’s annual operating budget
29
Fund Flowchart
The City of Friendswood utilizes the funds shown below 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.
GOVERNMENTAL
FUNDS
GENERAL FUND
Modified Accrual
Basis of
Accounting/Budgeting
DEPARTMENTS
General Government
Public Safety
Community Development
Public Works
Parks and Recreation
SPECIAL REVENUE
FUNDS
Police Investigation
Fire/EMS Donations
EDA Grant
TDRA Grant
Court Security/Technology
Sidewalk Installation Fund
Park Land Dedication
DEBT SERVICE
FUND (TAXES)
Modified Accrual
Basis of
Accounting/Budgeting
1776 PARK TRUST
FUND
Accrual Basis of
Accounting/Budgeting
CAPITAL PROJECT
FUNDS
General Obligations
Modified Accrual Basis of
Accounting/Budgeting
PROPRIETARY FUND
Accrual Basis of
Accounting/Budgeting
ENTERPRISE FUNDS
Water & Sewer Operations
2006 Water & Sewer Bond Construction
2009 Water & Sewer Bond Construction
Water CIP/Impact Fee
Sewer CIP/Impact Fee
Water & Sewer Revenue Debt Service
INTERNAL SERVICE FUND
Vehicle Replacement
30
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 FY13 actual;
FY14 Original and Amended budgets as well as year-to-date actual through June; and the FY15
Adopted Budget. The General Fund and Capital Projects Fund 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 and public works 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 Fund
Fire/EMS Donation Fund
Economic Development Administration Grant Fund
TDRA Disaster Recovery Fund
Municipal Court Building Security/Technology Fund
Sidewalk Installation Fund
Park Land Dedication Fund
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
The Capital Project Funds are governmental funds used to account for proceeds of the sale of
Permanent Improvement Bonds.
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 park.
31
Fund Definitions
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 six 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 six 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
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
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
M/CC CSO CMO ASO PD FVFD FMO CDD PW LIB PR
General Operating
Police Investigation
Fire/EMS Donations
Park Land Dedication
Sidewalk Installation
Economic Development
TX Dept. Rural Affairs
Court Security/Technology
Tax Debt Service
1776 Park Trust
Water & Sewer Operating
Water & Sewer Bonds
Water CIP/Impact Fees
Sewer CIP/Impact Fees
Water & Sewer Tax Debt
Vehicle Replacement
M/CC – Mayor and City Council PD – Police Department PW – Public Works
CSO – City Secretary’s Office FVFD – Friendswood Volunteer Fire Dept. LIB - Library
CMO – City Manager’s Office FMO – Fire Marshal’s Office PR – Parks & Recreation
ASO – Administrative Services Office CDD – Community Development Dept.
32
Financial Management Policy
33
Financial Management Policy
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 Management Policy
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 Management Policy
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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Financial Management Policy
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 Assets 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.
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Financial Management Policy
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.
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 that cost less than $50,000.
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.
Vehicles and 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 noncapitalized tangible items.
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Financial Management Policy
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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Financial Management Policy
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.
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Financial Management Policy
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:
o 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
o 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;
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Financial Management Policy
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);
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.
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Financial Management Policy
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 investment 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.
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.
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Financial Management Policy
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.
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, for the month and fiscal year-to-date. Explanatory notes will be
included, as needed.
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Financial Management Policy
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.
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. No transfer 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.
45
Charter Budget Provisions
(excerpt from City of Friendswood Charter)
46
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 15th
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.
48
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
Adopted budget is adopted in the financial system
November
Adopted budget is entered into the MYFP
December
Decision Packages for the next five years are delivered
to the Budget Team for review & updating
January
Administrative Services (AS) staff prepares summary
of Decision Packages
---------------------------------
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 to review, discuss & prioritize
Decision Packages
---------------------------------
Workshop with Council on Budget and
Capital Improvement Plan
March
Budget Team meetings begin
---------------------------------
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, goals & performance measures
September
Public Hearing on the tax rate if applicable
Budget adoption (by Sept 15th, or there soon after)
August
Proposed budget delivered to Council by Aug 1
---------------------------------
Budget works sessions with Council
Certified values received from Harris County & AS staff
adjust proposed tax rate based on certified values
---------------------------------
AS staff adjust proposed budget based on Council
decisions
---------------------------------
Public Hearing on the proposed budget &
Public Hearing on the tax rate if applicable
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
49
Budget Calendar
*Refer to page 2 for list of the Budget Team Members
Month Activity Responsible Party
January 2014 Review Multi-Year Financial Plan City Mgr. & Dept. Directors
Review non-property tax revenue & rate structure Admin. Services
February Budget Kickoff – Update Departmental Narratives, Goals
& Org. Charts
Dept. Directors or Designee
March Distribute budget instructions & materials to Department
Directors
Budget Manager
March 3 Review Multi-Year Financial Plan and Capital
Improvement Plan with City Council
City Mgr., Admin. Services &
Dept. Directors
April Budget Team Meetings begin Budget Team*
Departmental Narratives, Goals & Org. Charts due to
Budget Office
Budget Team*
May “Forces at Work” decision packages are reviewed &
submitted
Budget Team*
May 31 Departmental base budgets & decision packages
submitted to Budget Office
Dept. Directors or Designee
June Review revenue projections & preliminary budget
priorities
Admin. Services & Budget
Team*
Review decision packages & align with Proposed Budget Admin. Services
June 21 Review Key Budget Drivers at City Council Retreat City Council, City Mgr. & Asst.
City Mgr & Budget Team
July 1 Preparation of Proposed Budget begins Admin. Services
Budget Discussion with City Council
July 23 Receive certified property values from Galveston Central
Appraisal District (GCAD)
GCAD
Adjust proposed tax rate (if needed) Admin Services
August 1 Deliver Proposed Budget to City Council
(due date per City Charter)
City Mgr. & Admin. Services
August 4 Proposed Budget work session with City Council City Council, City Mgr. & Budget
Team
August 26 Receive certified property values from Houston Central
Appraisal District (HCAD)
HCAD
Adjust proposed tax rate (if needed) Admin Services
August 28 Publication of Public Hearing on Proposed Budget Admin. Services & City
Secretary’s Office
September 8 Public Hearing on Proposed Budget City Council, City Mgr. & Budget
Team Proposed Budget work session with City Council
September 11,
18, & October 2
Publication of Public Hearings Proposed Tax Rate Admin. Services & City
Secretary’s Office
September 22 &
29
Public Hearing on Proposed Tax Rate and Proposed
Budget
City Council, City Mgr. & Budget
Team
Proposed Budget work session with City Council City Council, City Mgr. & Budget
Team*
October 6 First & Final reading of ordinances adopting
Budget & tax rate
City Council
Monthly during
Fiscal Year
Budgetary compliance monitored daily
Budget amendments are completed (as needed) and
approved by City Council for supplemental or emergency
fund appropriations or for reduction or transfer of fund
appropriations
Admin. Services &
City Council
50
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51
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
REVENUES
Taxes $20,563,848 $20,552,411 $20,567,225 $18,297,778 $21,029,277 $21,609,823
Permits and Licenses 752,126 708,534 708,534 609,395 784,348 768,301
Intergovernmental Revenues 821,265 730,953 4,766,485 593,539 1,895,235 3,091,334
Charges for Services 11,361,101 9,933,143 9,946,303 6,743,685 10,238,450 10,716,387
Fines 939,380 956,006 956,006 622,898 840,830 794,094
Interest 124,640 103,994 103,994 71,657 107,345 105,403
VRF Reimbursements 318,767 321,725 321,725 241,294 321,725 359,125
Miscellaneous Receipts 1,499,236 985,672 1,079,175 802,449 1,002,737 10,325,347
2,798,789 2,833,282 11,599,248 2,392,963 10,351,038 1,140,902
Total Revenues $39,179,152 $37,125,720 $50,048,695 $30,375,658 $46,570,985 $48,910,715
****
EXPENDITURES
General Government $4,659,890 $5,156,679 $5,223,327 $3,483,526 $4,879,207 $5,317,360
Public Safety 10,333,618 10,985,898 11,252,228 7,802,502 10,971,014 11,307,751
Community Development
and Public Works 8,359,992 8,547,204 8,744,255 5,754,326 8,846,807 9,349,859
Parks and Recreation 3,700,680 3,911,413 4,098,990 2,714,883 4,026,439 4,053,548
Vehicle Replacement Fund 424,039 364,688 428,698 375,499 383,783 404,151
Capital Improvements 5,027,824 2,986,403 15,129,409 2,143,283 12,288,716 7,065,039
Debt Service 5,134,452 5,171,713 5,171,713 3,954,484 5,171,711 5,168,498
Total Expenditures $37,640,495 $37,123,998 $50,048,620 $26,228,503 $46,567,677 $42,666,206
** *** ****
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.
FY15 uses totaling $1,140,902 for operational expenditures in the following funds:
Municipal Court Building Security & Technology Fund - $3,987
Park Land Dedication Fund - $106,089
Water & Sewer Operation Fund - $949,873
Water CIP/Impact Fees Fund - $36,727
Vehicle Replacement Fund - $44,226
Budget Summary
Fund Summary
(All Funds)
Use of Fund Balance/Retained Earnings
52
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
REVENUES
General Fund $21,891,019 $21,555,217 $21,701,588 $18,796,935 $22,197,949 $22,443,544
Police Investigation Fund 97,747 153,953 162,875 18,475 25,864 1,850
Fire/EMS Donation Fund 256,150 254,100 254,100 200,649 248,826 267,220
EDA Grant Fund 77,671 390,674 537,497 180,131 503,475 0
TDRA Grant Fund 466,091 0 3,850,830 166,263 1,000,000 2,850,830
Court Security/Technology Fund 35,950 35,300 35,300 22,984 30,645 31,100
Sidewalk Installation Fund 0 0 0 3,238 3,239 0
Park Land Dedication Fund 54,478 53,700 53,700 43,142 53,323 53,325
Tax Debt Service Fund 1,627,574 1,555,173 1,555,173 1,516,707 1,554,814 1,603,648
GO Bond Construction Funds 1,429 0 0 199 199 9,431,302
Vehicle Replacement Fund 336,013 322,525 322,525 262,656 350,021 359,925
Water & Sewer Fund 10,939,657 9,368,762 9,372,825 6,287,621 9,611,488 10,088,980
2006 Water & Sewer Bond Construction Fund 3,000 0 0 1,117 1,489 0
2009 Water & Sewer Bond Construction Fund 1,834 0 0 626 835 0
Water & Sewer CIP/Impact Fee Funds 590,307 602,059 602,059 481,100 636,644 637,020
Water & Sewer Revenue Debt Service Fund 1,333 900 900 800 1,067 1,000
1776 Park Trust Fund 110 75 75 52 69 70
Use of Fund Balance/Retained Earnings 2,798,789 2,833,282 11,599,248 2,392,963 10,351,038 1,140,902
Total Revenues $39,179,152 $37,125,720 $50,048,695 $30,375,658 $46,570,985 $48,910,715
****
EXPENDITURES
General Fund $21,673,702 $23,005,810 $24,399,736 $15,715,172 $23,751,405 $23,651,956
Police Investigation Fund 143,005 153,637 203,545 43,578 50,104 1,737
Fire/EMS Donation Fund 275,177 254,100 254,100 190,342 248,826 267,220
EDA Grant Fund 77,671 390,674 537,497 180,131 503,475 0
TDRA Grant Fund 418,688 0 3,850,830 166,263 1,000,000 2,850,830
Court Security/Technology Fund 24,883 33,969 165,053 37,375 156,158 35,087
Sidewalk Installation Fund 0 0 0 0 0 0
Park Land Dedication Fund 0 179,221 179,221 30,000 75,534 159,414
Tax Debt Service Fund 1,693,498 1,590,799 1,590,799 1,438,615 1,590,799 1,588,368
GO Bond Construction Funds 1,029,762 120,965 1,370,705 695,373 1,633,546 3,254,795
Vehicle Replacement Fund 424,039 364,688 428,698 375,499 383,783 404,151
Water & Sewer Fund 7,994,033 6,574,636 11,313,607 4,626,467 11,537,937 7,167,476
2006 Water & Sewer Bond Construction Fund 376,467 739,835 1,522,249 165,422 1,524,394 0
2009 Water & Sewer Bond Construction Fund 193,576 429,708 946,624 173,353 825,760 0
Water and Sewer CIP/Impact Fee Funds 0 0 0 0 0 0
Water & Sewer Revenue Debt Service Fund 3,315,994 3,285,956 3,285,956 2,390,913 3,285,956 3,285,172
Total Expenditures $37,640,495 $37,123,998 $50,048,620 $26,228,503 $46,567,677 $42,666,206
** *** ****
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.
FY15 uses totaling$1,140,902 for operational expenditures in the following funds:
Park Land Dedication Fund - $106,089 Municipal Court Building Security & Technology Fund - $3,987
Water CIP/Impact Fees Fund - $36,727 Water & Sewer Operation Fund - $949,873
Vehicle Replacement Fund - $44,226
Revenues and Expenditures by Fund
53
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, and charges for
services. Expenditures include general government, public safety, community development,
public works, and community services.
54
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
REVENUES
Property Tax $13,035,869 $13,315,899 $13,315,899 $13,185,211 $13,362,518 $13,869,696
Sales Tax 4,293,794 4,127,080 4,127,080 2,678,784 4,553,543 4,553,543
Franchise 1,583,258 1,529,086 1,543,900 894,950 1,528,487 1,552,315
Mixed Drink 24,974 26,467 26,467 22,827 30,850 31,621
Licenses and Permits 752,126 708,534 708,534 609,395 784,348 768,301
Intergovernmental Revenue 277,503 340,279 378,158 247,145 391,760 240,504
Charges for Services 335,588 274,941 288,101 232,257 320,953 305,980
Fines and Forfeitures 904,436 921,406 921,406 600,364 810,785 763,594
Interest Earned 81,949 71,690 71,690 47,615 77,002 77,002
Other 573,956 239,835 320,353 278,387 337,703 280,988
Asset Disposition 27,566 0 0 0 0 0
Total Revenues $21,891,019 $21,555,217 $21,701,588 $18,796,935 $22,197,949 $22,443,544
EXPENDITURES
Mayor & Council $203,045 $268,102 $268,102 $161,001 $266,387 $267,239
City Secretary 386,771 461,438 461,438 312,725 $425,115 446,803
City Manager 745,618 786,675 801,889 538,592 $770,006 835,420
Administrative Services 2,878,216 3,175,258 3,213,947 2,138,345 $2,966,491 3,309,563
Police 8,125,411 8,668,295 8,725,164 6,208,392 $8,668,161 8,946,374
Friendswood Volunteer Fire Dept 1,257,211 1,280,335 1,280,335 967,681 $1,280,335 1,439,552
Fire Marshal 632,888 720,520 748,989 480,090 $692,386 742,739
Community Development 869,314 940,015 938,712 614,232 $869,909 926,181
Public Works 2,061,557 2,170,759 2,153,981 1,444,807 $2,074,263 2,184,537
Library Services 1,002,803 1,056,034 1,127,377 778,710 $1,102,549 1,080,319
Parks and Recreation 2,697,877 2,855,379 2,971,613 1,936,173 $2,923,890 2,973,229
$20,860,711 $22,382,810 $22,691,547 $15,580,748 $22,039,492 $23,151,956
Streets $496,030 $500,000 $1,075,827 $0 $1,075,827 $500,000
Drainage 000000
Parks 164,969 0 230,731 7,700 230,731 0
Equipment 147,312 123,000 123,000 126,724 126,724 0
Facility 4,680 0 278,631 0 278,631 0
Total Improvements $812,991 $623,000 $1,708,189 $134,424 $1,711,913 $500,000
Total Expenditures $21,673,702 $23,005,810 $24,399,736 $15,715,172 $23,751,405 $23,651,956
Operating Transfers In $1,329,190 $1,183,194 $1,183,194 $887,396 $1,183,194 $1,226,205
Operating Transfers Out ($27,566) $0 $0 $0 $0 $0
Increase (Decrease) in Fund Balance $1,518,941 ($267,399)($1,514,954)$3,969,159 ($370,262)$17,793
Beginning Fund Balance $9,087,219 $10,606,160 $10,606,160 $10,606,160 $10,606,160 $10,235,898
Ending Fund Balance $10,606,160 $10,338,761 $9,091,206 $14,575,319 $10,235,898 $10,253,691
**
** Projected fund balance at September 30, 2014 is $10.2 million. $388,172 is restricted, designated and reserved.
$1.4 million is committed (Mud Gulley and Parks Improvements); leaving an undesignated fund balance of $8.4 million,
which includes a 90-day operating reserve of $5.4 million as set forth in the City's financial policies.
Projected fund balance at September 30, 2014 excludes a loan of $1,370,705 to the 2014 G.O. Bond Fund for advance
funding for project initiation costs. Bond proceeds will reimburse the General Fund upon anticipated issuance in FY15.
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."
General Fund (001)
Fund Summary
Total Operations
55
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.
Economic Development Administration
This fund is used to account for receipts from the U.S. Department of Commerce EDA Grant
to support the FM 2351/Beamer Road utility improvements, traffic signal installation, median
landscaping and irrigation. The City received a $2 million grant in fiscal year 2008-2009 for
the project. As expenditures are incurred, the City will submit reimbursement requests to
the U.S. Department of Commerce. The fund will be closed out at the completion of the
projects.
TDRA Disaster Recovery Fund
This fund is used to account for receipts from the Texas Department of Rural Affairs to
provide backup emergency power to a number of critical city facilities and for partial funding
of fire station renovations. The grant funds will be used to purchase natural gas generators
to 30+ utility facilities (lift stations, water plants, etc.) and three fire stations. Grant funding
will also be used to partially fund renovations at Fire Station #3 which was heavily damaged
during Hurricane Ike. The City received a $2.55 million grant in fiscal year 2009-2010 for
the projects. Additional funding awarded to expand Friendswood Link Road. The fund will
be closed out at the completion of the projects.
Court Building Security & Technology Fund
In 1999, the State Legislature authorized a Court Technology and Court Security Fee for
Municipal Court fines. 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.
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).
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 Community Services 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.
56
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
REVENUES
Federal Government $3,310 $1,737 $1,737 $0 $0 $1,737
State Government 94,066 151,900 160,822 18,390 25,751 0
Interest 371 316 316 85 113 113
Total Revenues $97,747 $153,953 $162,875 $18,475 $25,864 $1,850
EXPENDITURES
Public Safety
Special Operations*$143,005 $153,637 $203,545 $43,578 $50,104 $1,737
Total Expenditures $143,005 $153,637 $203,545 $43,578 $50,104 $1,737
Increase (Decrease) in Fund Balance ($45,258)$316 ($40,670)($25,103)($24,240)$113
Beginning Fund Balance $107,999 $62,741 $62,741 $62,741 $62,741 $38,501
Ending Fund Balance $62,741 $63,057 $22,071 $37,638 $38,501 $38,614
*The FY15 approved budget includes anticipated seizure and asset forfeiture revenue to offset the ongoing expenditure approved
in FY13 for AFIS Live Scan maintenance contract increase of $1,737.
Fund Summary
Police Investigation Funds (101 & 102)
57
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
REVENUES
Donations $256,084 $254,100 $254,100 $200,633 $248,805 $267,220
Interest 66 0 0 16 21 0
Reimbursements 000000
Asset Disposition 000000
$256,150 $254,100 $254,100 $200,649 $248,826 $267,220
EXPENDITURES
Public Safety$150,220 $129,142 $129,142 $65,386 $123,870 $142,262
Debt Service 124,957 124,958 124,958 124,956 124,956 124,958
Total Expenditures $275,177 $254,100 $254,100 $190,342 $248,826 $267,220
OTHER FINANCING SOURCES
Transfers In (Out)$27,566 $0 $0 $0 $0 $0
Increase (Decrease) in Fund Balance $8,539 $0 $0 $10,307 $0 $0
Beginning Fund Balance $67,203 $75,742 $75,742 $75,742 $75,742 $75,742
Ending Fund Balance $75,742 $75,742 $75,742 $86,049 $75,742 $75,742
Donated funds are disbursed to the Friendswood Volunteer Fire Department on a quarterly basis.
Funds are used to purchase capital equipment;primarily fleet.
Fire/EMS Donation Fund (131)
Total Revenues
Fund Summary
58
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
REVENUES
Grant Revenue $77,671 $390,674 $537,497 $180,131 $503,475 $0
Interest Earned 000000
Total Revenues $77,671 $390,674 $537,497 $180,131 $503,475 $0
Other Financing Sources
Transfers In or Out $0$0$0$0$0$0
Total Other Financing Sources $0 $0 $0 $0 $0 $0
Total Revenue & Financing Sources $77,671 $390,674 $537,497 $180,131 $503,475 $0
EXPENDITURES
Capital Improvements $77,671 $390,674 $537,497 $180,131 $503,475 $0
Total Expenditures $77,671 $390,674 $537,497 $180,131 $503,475 $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
* Fund created in FY09 to record revenue and expenditures related to the Economic Development Administration
grant received by the City for the FM 2351/Beamer Road utility improvements project.
The fund is expected to be closed out at completion of the following FY14 projects approved for grant funding:
FM 2351/Beamer Road landscaping & irrigation
Economic Development Administration Grant Fund (140)
Fund Summary
59
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
REVENUES
Grant Revenue $466,091 $0 $3,850,830 $166,263 $1,000,000 $2,850,830
Interest Earned 000000
Total Revenues $466,091 $0 $3,850,830 $166,263 $1,000,000 $2,850,830
Other Financing Sources
Transfers In or Out ($47,403) $0 $0 $0 $0 $0
Total Other Financing Sources ($47,403) $0 $0 $0 $0 $0
Total Revenue & Financing Sources $418,688 $0 $3,850,830 $166,263 $1,000,000 $2,850,830
EXPENDITURES
Capital Improvements
Public Safety
Emergency Management $418,688 $0 $3,850,830 $166,263 $1,000,000 $2,850,830
Total Expenditures $418,688 $0 $3,850,830 $166,263 $1,000,000 $2,850,830
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
* Fund created in FY10 to record revenue and expenditures related to the TDRA Disaster Recovery Grant,
received by the City for back-upgenerators installed at several City facilities and Fire Station #3 renovations.
** The City was awarded additional TDRA Disaster Recovery Grant funds to complete the expansion of Friendswood Link Road.
The fund will be closed out at completion of the projects.
TDRA Disaster Recovery Grant (142)
Fund Summary
60
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
REVENUES
Court Security Fees $14,516 $14,300 $14,300 $9,413 $12,551 $13,000
Court Technology Fee 20,428 20,300 20,300 13,121 17,495 17,500
Interest 1,006 700 700 450 600 600
Total Revenues $35,950 $35,300 $35,300 $22,984 $30,645 $31,100
EXPENDITURES
Court Security Projects $14,283 $33,969 $22,926 $10,523 $14,031 $35,087
Court Technology Projects 10,600 0 142,127 26,852 142,127 0
Total Expenditures $24,883 $33,969 $165,053 $37,375 $156,158 $35,087
Operating Transfers Out $0$0$0$0$0$0
Increase (Decrease) in Fund Balance $11,067 $1,331 ($129,753) ($14,391) ($125,512) ($3,987)
Beginning Fund Balance $274,949 $286,016 $286,016 $286,016 $286,016 $160,504
Ending Fund Balance $286,016 $287,347 $156,263 $271,625 $160,504 $156,517
*
*The projected 2.5% decrease in fund balance in the Court Security/Technology Fund is due to the following:
Minimal court security expenses anticipated for in FY15. No Court technology needs are budgeted in the FY15 budget.
Municipal Court Building Security funds will be utilized to support Municipal Court staff security training and related travel expenses.
FY14 expenditures include the purchase and implementation of new software (Tyler Technologies' Incode) in the Municipal Court.
As of 6/30/14, the fund balance equity share of the Court Security/Court Technology Fund is approximately:
Court Security is 55.1%
Court Technology is 44.9%
Municipal Court Building Security & Technology Fund (150)
Fund Summary
61
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
REVENUES
Revenue $0 $0 $0 $3,234 $3,234 $0
Interest Earned 000450
$0 $0 $0 $3,238 $3,239 $0
EXPENDITURES
Operating Transfers In/Out $0 $0 $0 $0 $0 $0
Capital Improvements 000000
$0 $0 $0 $0 $0 $0
Increase (Decrease) in Fund Balance $0 $0 $0 $3,238 $3,239 $0
Beginning Fund Balance $0 $0 $0 $0 $0 $3,239
Ending Fund Balance $0 $0 $0 $3,238 $3,239 $3,239
*
*Fund reopened in FY14 to record revenue and expenditures related to sidewalk development in Friendswood.
Sidewalk Installation Fund (160)
Fund Summary
Total Revenues
Total Expenditures
62
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
REVENUES
Community Parks Fees $53,700 $53,000 $53,000 $42,900 $53,000 $53,000
Other Program Fees 000000
Interest Earned 778 700 700 242 323 325
$54,478 $53,700 $53,700 $43,142 $53,323 $53,325
EXPENDITURES
Operating Transfers In/Out $124,155 $0 $0 $0 $0 $0
Capital Improvements 0 179,221 179,221 30,000 75,534 159,414
$124,155 $179,221 $179,221 $30,000 $75,534 $159,414
Increase (Decrease) in Fund Balance ($69,677)($125,521)($125,521)$13,142 ($22,211)($106,089)
Beginning Fund Balance $197,977 $128,300 $128,300 $128,300 $128,300 $106,089
Ending Fund Balance $128,300 $2,779 $2,779 $141,442 $106,089 $0
*
*Fund balance in the Park Land Dedication Fund will be depleted in FY15 for the following uses:
Communityparks improvements including Lake Friendswood development authorized by City Council in FY12
09/10/12 - City Council took action to utilize remaining available resources in the Park Land Dedication Fund
for improvements in communityparks.
Fund Summary
Park Land Dedication Fund (164)
Total Revenues
Total Expenditures
63
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 an estimated effective tax rate of $0.5914 per $100 of net
assessed value at 100% collection on a projected net assessed tax base of $2,608,035,340.
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 FY15, the City’s legal debt
margin is $35,208,478. This means the City could issue debt (bonds) up to an amount that
generates a maximum annual debt service requirement of $35,208,478 or less.
Legal Debt Margin Calculation
Data needed for the calculation includes the City’s estimated net assessed property
valuation ($2,608,035,340), the Texas Constitution home-rule cities maximum debt
service requirement amount ($35,208,478) and the City’s maximum annual debt service
requirement amount ($2,207,266).
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.
$2,608,035,340 / $100 x $1.35 = $35,208,478
The City’s maximum annual G.O. debt service requirement of $2,207,266 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 = $35,208,478 minus $2,207,266 or $33,001,212
According to the City’s Financial Advisor, a debt margin of $33,001,211 translates into
additional debt capacity of about $425 million in bonds (depending on factors such as the
number of sales and the interest environment).
64
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
REVENUES
Ad Valorem Taxes $1,590,046 $1,515,423 $1,515,423 $1,516,006 $1,515,423 $1,577,648
Deliquent Property Taxes 35,907 38,456 38,456 0 38,456 25,000
Interest 1,621 1,294 1,294 701 935 1,000
$1,627,574 $1,555,173 $1,555,173 $1,516,707 $1,554,814 $1,603,648
EXPENDITURES
Debt Service
Principal $1,617,507 $1,560,307 $1,560,379 $1,560,379 $1,560,379 $1,602,765
Interest 690,541 644,292 644,274 338,548 644,274 603,753
Fiscal Agent Fees 1,800 2,350 2,296 1,800 2,296 2,750
Bond Issuance Costs 0 0 0 0 0 0
Total Expenditures $2,309,848 $2,206,949 $2,206,949 $1,900,727 $2,206,949 $2,209,268
OTHER FINANCING SOURCES (USES)
Bond Proceeds $0$0$0$0$0$0
Operating Transfers 616,350 616,150 616,150 462,112 616,150 620,900 **
Payments to Escrow Agent 0 0 0 0 0 0
Total Other Financing Sources (Uses) $616,350 $616,150 $616,150 $462,112 $616,150 $620,900
($65,924) ($35,626) ($35,626) $78,092 ($35,985) $15,280
Beginning Fund Balance $245,752 $179,828 $179,828 $179,828 $179,828 $143,843
Ending Fund Balance $179,828 $144,202 $144,202 $257,920 $143,843 $159,123
*
*Tax debt service fund balance is estimated to increase by 7% in FY15 due to additional tax revenue from new construction added to tax roll.
Debt service payments in this fund include:
-Ongoing General Obligation Bonds & tax debt supported capital expenditures purchased in FY09 (Public Works gradall & FVFD fire truck)
-Principal & interest payments on General Obligation Bonds issued in 2010 for $3.485 million
-FY13 capital lease principal & interest payments for Public Works dump truck, concrete sealing machine and street roller
** Transfer to Tax Debt Service fund to pay principal, interest and fiscal agent fees on 2010 refinancing of 2001 Water & Sewer
Revenue Bonds as General Obligation Bonds. Debt Service payments of the refinanced bonds are funded by water and
sewer revenue.
Tax Debt Service Fund (201)
Fund Summary
Increase (Decrease) in Fund Balance
Total Revenues
65
Capital Project Fund
The Capital Project Fund is used to account for proceeds on 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.
On November 5, 2013 voter election, general obligation bonds in the amount of $24,085,000
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
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.
66
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
Revenues
Interest Earned $1,429 $0 $0 $199 $199 $0
Bond Proceeds 0 0 0 0 0 0
Other 000000
Total Revenues $1,429 $0 $0 $199 $199 $0
Other Financing Sources
Transfers out $0 $0 $0 $0 $0 $0
Total Other Financing Sources $0$0$0$0$0$0
Total Revenue & Finance Sources $1,429 $0 $0 $199 $199 $0
Expenditures
Capital Improvements
Public Works
Streets & Drainage $1,029,762 $120,965 $0 $0 $262,841 $0
Total Expenditures $1,029,762 $120,965 $0 $0 $262,841 $0
($1,028,333) ($120,965) $0 $199 ($262,642) $0
Beginning Fund Balance $1,290,975 $262,642 $262,642 $262,642 $262,642 $0
Ending Fund Balance $262,642 $141,677 $262,642 $262,841 $0 $0
*
* This fund is expected to be closed at fiscal year end 2013-14 with the completion of street projects included in the
2010 General Obligation Bond issuance.
2010 General Obligation Funds (252)
Fund Summary
Increase (Decrease) in Fund Balance
67
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
Revenues
Interest Earned $0$0$0$0$0$0
Bond Proceeds 0 0 0 0 0 9,431,302
Other 000000
Total Revenues $0 $0 $0 $0 $0 $9,431,302
Other Financing Sources
Transfers in $0 $0 $0 $0 $0 $0
Transfers out 0 0 0 0 0 0
Total Other Financing Sources $0 $0 $0 $0 $0 $0
Total Revenue & Finance Sources $0 $0 $0 $0 $0 $9,431,302
Expenditures
Capital Improvements
Public Works
Streets & Drainage $0 $0 $221,698 $0 $221,698 $799,652
Parks
Centennial Park 0 0 269,500 1,929 269,500 98,000
Stevenson Park 0 0 77,687 17,444 77,687 168,813
Friendswood Sports Park 0 0 125,820 0 125,820 819,080
Facilities
New Fire Station & Expansion 0 0 478,000 478,000 478,000 178,500
Library Expansion 0 0 198,000 198,000 198,000 1,190,750
Total Expenditures $0 $0 $1,370,705 $695,373 $1,370,705 $3,254,795
$0 $0 ($1,370,705) ($695,373) ($1,370,705) $6,176,507
Beginning Fund Balance $0 $0 $0 $0 $0 ($1,370,705)
Ending Fund Balance $0 $0 ($1,370,705)($695,373)($1,370,705)$4,805,802
*
* This fund is used to record expenditures resulting from the General Obligations Bonds authorized in November 2013.
A loan from the General Fund in the amount of $1,370,705 to the 2014 G.O. Bond Fund for advance
funding for project initiation costs. Bond proceeds will reimburse the General Fund upon anticipated issuance in FY15.
2014 General Obligation Funds (253)
Fund Summary
Increase (Decrease) in Fund Balance
68
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:
x Capital equipment and improvements are budgeted as an expense and
reclassified for reporting purposes.
x Depreciation is not budgeted.
69
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
OTHER FINANCING SOURCES
$110 $75 $75 $52 $69 $70
$110 $75 $75 $52 $69 $70
NON-OPERATING EXPENSES
$0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0
Increase (Decrease) in Fund Balance $110 $75 $75 $52 $69 $70
Beginning Fund Balance $31,027 $31,137 $31,137 $31,137 $31,137 $31,206
Ending Fund Balance $31,137 $31,212 $31,212 $31,189 $31,206 $31,276
*
* Of the fund balance total,$10,000 is principal amount donated to the City when this fund was established.
Total Expenditures
1776 Park Improvements
1776 Park Trust Fund (701)
Fund Summary
Interest Earned
Total Other Financing Sources
70
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
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 Bond 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
71
Fund Summary
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
OPERATING REVENUES
Water Revenues $6,106,672 $5,307,550 $5,307,550 $3,512,603 $5,415,120 $5,907,695
Sewer Revenues 4,330,450 3,750,412 3,750,412 2,518,020 3,866,528 3,866,520
Administrative Fees 261,730 247,100 247,100 200,515 263,079 256,100
Sale of Water Meters 33,962 38,000 38,000 27,940 33,890 35,000
Miscellaneous Receipts 141,573 0 0 5,153 5,153 0
$10,874,387 $9,343,062 $9,343,062 $6,264,231 $9,583,770 $10,065,315
OPERATING EXPENSES
Finance 350,990 354,566 367,274 248,732 351,393 357,385
Insurance/Risk Mgt95,253 110,640 110,677 84,131 99,816 100,950
Administrative Services $446,243 $465,206 $477,951 $332,863 $451,209 $458,335
Public Works Administration 66,867 75,025 124,727 74,355 120,563 146,245
Water Operations 2,541,648 2,531,073 2,641,614 1,649,218 2,624,905 2,607,494
Sewer Operations 2,499,634 2,470,207 2,531,096 1,742,622 2,822,624 3,109,258
Utility Customer Service 169,673 189,413 189,413 132,225 186,293 193,426
Engineering 68,419 80,419 124,647 59,959 111,012 182,718
Capital Projects 82,880 90,293 40,065 36,908 37,237 0
Public Works - Total $5,429,121 $5,436,430 $5,651,562 $3,695,287 $5,902,634 $6,239,141
$5,875,364 $5,901,636 $6,129,513 $4,028,150 $6,353,843 $6,697,476
4,999,023$3,441,426$3,213,549$2,236,081$3,229,927$$3,367,839
NON-OPERATING
REVENUES (EXPENSES)
Interest Earned $29,480 $25,700 $25,700 $19,327 $23,655 $23,665
Gain on sale of capital assets 000000
Rental Revenue 000000
Insurance Reimbursement 35,790 0 4,063 4,063 4,063 0
Capital Improvements (2,118,669)(503,000)(5,014,094)(598,317)(5,014,094)(300,000)
Operating Transfers In/(Out)(3,288,527)(3,777,300)(3,777,300)(2,832,975)(3,777,300)(3,871,377)
Reserves (Phase In)0 (170,000) (170,000) 0 (170,000) (170,000)
Total Non Operating ($5,341,926) ($4,424,600) ($8,931,631) ($3,407,902) ($8,933,676) ($4,317,712)
Net Income ($342,903) ($983,174) ($5,718,082) ($1,171,821) ($5,703,749) ($949,873)
Beginning Retained Earnings $14,178,170 $13,835,267 $13,835,267 $13,835,267 $13,835,267 $8,131,518
Ending Retained Earnings $13,835,267 $12,852,093 $8,117,185 $12,663,446 $8,131,518 $7,181,645
*
*The projected retained earnings at September 30, 2014 is $8.13 million. Changes in the amount of debt borrowed
and cash reserve requirements phase in has resulted in retained earnings balance that is greater than anticipated. The balance
includes a 90-day operating reserve of $1.4 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."
for fiscal year 2013-2014 are expected to exceed budget projections slightly. The additional revenue will offset
increased operational expenses for the City's purchased water and Blackhawk Wastewater Treatment Plan contracts in FY14.
Budget estimates for FY15 reflect stable consumption projections and anticipated impact of the proposed rate design change.
Results of the utilities cost of services and rate study conducted in FY14 resulted in a proposed rate design change.
Minimum water charges will be based on meter size.
Minimum sewer charges will remain at $15.00 monthly for residential and commercial customers.
Volumetric water charges will be tiered based on consumption above minimum for single family residential (ranging from $2.90 to $3.40 per 1,000 g
Volumetric water charges will be tiered based on consumption above minimum for irrigation customers (ranging from $3.00 to $3.75 per 1,000 gallo
Volumetric water charges for commercial customers will not be tiered on consumption above minimum ($2.90 per 1,000 gallons).
Volumetric sewer charges will be based on winter months average for single family residential customers.
Volumetric sewer charges will be based on 100% of water consumption for non-single family residential customers.
Water and Sewer Fund retained earnings designations/commitments are as follows:
City of Houston Raw Water System By-In $3,500,000
$100,000
$372,000
$3,972,000
Second Elevated Storage Tank Rehab
Water and Sewer Operation Fund (401)
Total Revenues
Operating Income
Total Expenditures
Contingency for Possible Future 36" and 42" Distribution Line Repairs
Water consumption continues at the same pace as previous year. As a result, water and sewer revenue estimates
72
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
NON-OPERATING REVENUES
Interest Earned $3,000 $0 $0 $1,117 $1,489 $0
Tranfers from WS Operations Fund 47,79100000
Miscellaneous 0 0 0 0 0 0
$50,791 $0 $0 $1,117 $1,489 $0
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Collection System Imprv (Sewer)$0 $0 $783,249 $80,422 $783,249 $0
Distribution System Imprv 376,467 739,835 739,000 85,000 741,145 0
$376,467 $739,835 $1,522,249 $165,422 $1,524,394 $0
NON-OPERATING EXPENSES
Operating Transfers In $0 $0 $0 $0 $0 $0
Total Non-Operating Expenses $0 $0 $0 $0 $0 $0
Net Income ($325,676)($739,835)($1,522,249)($164,305)($1,522,905)$0
Beginning Retained Earnings $1,848,581 $1,522,905 $1,522,905 $1,522,905 $1,522,905 $0
Ending Retained Earnings $1,522,905 $783,070 $656 $1,358,600 $0 $0
* Water & Sewer Bond Construction Fund retained earnings are expected to be depleted in FY14 with completion of
water and sewer capital improvement projects funded by the 2006 water & sewer revenue bond issuance.
The projects below are expected to be completed in FY14:
Lift Station #3 Replacement
Lift Station #6 Replacement
Water Plant #2 Replacement
2006 Water and Sewer Bond Construction Fund (418)
Fund Summary
Total Revenues
Total Expenditures
73
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
NON-OPERATING REVENUES
Interest Earned $1,834 $0 $0 $626 $835 $0
000000
Miscellaneous 000000
$1,834 $0 $0 $626 $835 $0
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works $0 $0 $0 $0 $0 $0
Distribution System Imprv (Water)193,576 429,708 713,519 173,353 592,655 0
Collection System Imprv (Sewer)0 0 233,105 0 233,105 0
$193,576 $429,708 $946,624 $173,353 $825,760 $0
NON-OPERATING EXPENSES
Operating Transfers Out $0 $0 $0 $0 $0 $0
Total Non-Operating Expenses $0 $0 $0 $0 $0 $0
Net Income ($191,742)($429,708)($946,624)($172,727)($824,925)$0
Beginning Retained Earnings $1,016,667 $824,925 $824,925 $824,925 $824,925 ($0)
Ending Retained Earnings $824,925 $395,217 ($121,699)$652,198 ($0)($0)
*
* 2009 Water & Sewer Bond Construction Fund retained earnings expected to be depleted in FY14 due to anticipated
completion of the water and sewer capital improvement projects funded by the 2009 water & sewer revenue bond issue.
The followingprojects were completed in FY14:
Water Plant #5 rehabilitation
Water Plant #7 rehabilitation
Total Revenues
2009 Water and Sewer Bond Construction Fund (419)
Fund Summary
Total Expenditures
Tranfers from WS Rev Debt
74
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.
75
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
NON-OPERATING REVENUES
Impact Fees $349,740 $354,240 $354,240 $313,615 $412,549 $412,992
Interest 1,336 1,272 1,272 209 279 281
Miscellaneous 0 0 0 0 0 0
Total Non-Operating Revenues $351,076 $355,512 $355,512 $313,824 $412,828 $413,273
NON-OPERATING EXPENSES
Operating Transfers Out $800,000 $425,000 $425,000 $318,750 $425,000 $450,000
Total Non-Operating Expenses $800,000 $425,000 $425,000 $318,750 $425,000 $450,000
Net Income ($448,924)($69,488)($69,488)($4,926)($12,172)($36,727)
Beginning Retained Earnings $568,528 $119,604 $119,604 $119,604 $119,604 $107,432
Ending Retained Earnings $119,604 $50,116 $50,116 $114,678 $107,432 $70,705
*
*Expected decrease of 34.2% to Retained Earnings in this fund due to:
Transfer to water and sewer revenue debt service fund in FY15 to support the principal & interest payments
for water & sewer revenue bonds issued.
Water CIP/Impact Fee Fund (480)
Fund Summary
76
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
NON-OPERATING REVENUES
Impact Fees $238,651 $246,000 $246,000 $167,190 $223,300 $223,200
Interest 580 547 547 86 516 547
Miscellaneous 000000
Operating Transfers In 000000
Total Revenues $239,231 $246,547 $246,547 $167,276 $223,816 $223,747
NON-OPERATING EXPENSES
Operating Transfers Out $400,000 $265,000 $265,000 $198,750 $265,000 $190,000
Total Expenditures $400,000 $265,000 $265,000 $198,750 $265,000 $190,000
Net Income ($160,769)($18,453)($18,453)($31,474)($41,184)$33,747
Beginning Retained Earnings $218,072 $57,303 $57,303 $57,303 $57,303 $16,119
Ending Retained Earnings $57,303 $38,850 $38,850 $25,829 $16,119 $49,866
*
*Expected increase of 209.4% to Retained Earnings in this fund due to:
Transfer to water and sewer revenue debt service fund FY15 to support the principal & interest payments
for water & sewer revenue bonds issued is reduced to restore retained earnings balance in fund.
Sewer CIP/Impact Fee Fund (580)
Fund Summary
77
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
78
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
NON-OPERATING REVENUES
Interest $1,333 $900 $900 $800 $1,067 $1,000
Operating Transfers In 3,283,104 3,284,106 3,284,106 2,463,080 3,284,106 3,285,172
Total Revenues $3,284,437 $3,285,006 $3,285,006 $2,463,880 $3,285,173 $3,286,172
NON-OPERATING EXPENSES
Debt Service
Principal $1,120,000 $1,165,000 $1,165,000 $1,165,000 $1,165,000 $1,205,000
Interest 1,578,847 1,504,006 1,504,006 763,501 1,504,006 1,457,772
Fiscal Agent Fees 800 800 800 300 800 1,500
Issuance Costs 0 0 0 0 0 0
Operating Transfer Out 616,347 616,150 616,150 462,112 616,150 620,900 **
Total Expenditures $3,315,994 $3,285,956 $3,285,956 $2,390,913 $3,285,956 $3,285,172
Net Income ($31,557) ($950) ($950) $72,967 ($783) $1,000
Beginning Retained Earnings $671,524 $639,967 $639,967 $639,967 $639,967 $639,184
Ending Retained Earnings $639,967 $639,017 $639,017 $712,934 $639,184 $640,184
*
* Retained earnings in the Water and Sewer Debt Service Fund expected to increase by 0.16%.
** Transfer to Tax Debt Service fund to payprincipal, interest and fiscal agent fees on 2010 refinancing of 2001 Water & Sewer
Revenue Bonds as General Obligation Bonds. Debt Service payments of the refinanced bonds are being funded by water and
sewer revenue.
Water and Sewer Revenue Debt Service Fund (490)
Fund Summary
79
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
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
80
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
OPERATING REVENUES
Department Lease Revenues $318,767 $321,725 $321,725 $241,294 $321,725 $359,125
Transfers from other funds 000000
Asset Disposition 16,070 0 0 21,035 27,860 0
Insurance Reimbursements 0 0 0 0 0 0
Interest 1,176 800 800 327 436 800
Total Revenues $336,013 $322,525 $322,525 $262,656 $350,021 $359,925
OPERATING EXPENSES
Vehicle Replacement Plan
Vehicle Equipment $424,039 $364,688 $428,698 $375,499 $383,783 $404,151
Total Expenditures $424,039 $364,688 $428,698 $375,499 $383,783 $404,151
Operating Income ($88,026)($42,163)($106,173)($112,843)($33,762)($44,226)
Beginning Retained Earnings $1,362,501 $1,274,475 $1,274,475 $1,274,475 $1,274,475 $1,240,713
Ending Retained Earnings $1,274,475 $1,232,312 $1,168,302 $1,161,632 $1,240,713 $1,196,487
*
* VRP fund balance is expected to decrease by 3.6% in FY15 due to purchases of prior year(s) deferred replacements.
* The net value of the assets (vehicles & equipment in the fleet) included in the retaining earnings balance is about $934,909.
* This year's budget budget includes the following vehicle replacements:
8 Police Department vehicles (1 - Animal Control/1 - Criminal Investigations/3 - Patrol/2 - Administration)
Vehicle Replacement Fund (301)
Fund Summary
81
Revenue Summary Chart and Schedules by Fund
82
Revenue Summary Chart by Fund
The adopted revenue budget for fiscal year 2014-15 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.
FY15 Adopted Budget Revenues
$52,902,091
(includes inter-fund transfers)
TDRA Grant Fund
$2,850,830
5%
Fire/EMS Donation
Fund
$267,220
1%
Park Land
Dedication Fund
$53,325
0%
General Fund
$23,669,749
45%
Municipal Court Bldg
Security/Tech Fund
$31,100
0%
Tax Debt Service
Fund
$2,224,548
4%
Vehicle Replacement
Fund
$359,925
1%
Water & Sewer Fund
$10,088,980
19%
Water CIP/Impact
Fees Fund
$413,273
1%
Sewer CIP/Impact
Fees Fund
$223,747
0%
PIF Fund
$1,850
0%
2014 G.O.
Bond Fund
$9,431,302
18%
1776 Park
Trust Fund
$70
0%
Water & Sewer
Revenue Debt Fund
$3,286,172
6%
83
ACCOUNT DESCRIPTION
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
CURRENT PROPERTY TAXES $12,771,377 $13,138,237 $13,138,237 $13,185,211 $13,185,211 $13,692,034
DELINQUENT PROPERTY TAXES 161,034 177,662 177,662 0 177,307 177,662
P & I - PROPERTY TAXES 103,458 0 0 0 0 0
SALES TAX 4,293,794 4,127,080 4,127,080 2,678,784 4,553,543 4,553,543
TNMPCO FRANCHISE 489,235 498,620 498,620 211,821 500,290 512,290
HL&P FRANCHISE 138,701 151,192 151,192 33,531 131,470 146,470
MUNICIPAL ROW ACCESS FEES 158,626 162,030 162,030 116,178 157,521 157,521
ENTEX FRANCHISE 87,147 88,454 88,454 138,081 138,081 105,616
CABLE FRANCHISE 296,708 307,823 307,823 152,009 293,891 303,891
VIDEO SERVICE FRANCHISE 247,347 254,441 254,441 139,994 248,536 266,929
PEG FEES 108,811 9,099 23,913 58,401 0 900
IESI FRANCHISE 56,683 57,427 57,427 44,935 58,698 58,698
MIXED DRINK TAX 24,974 26,467 26,467 22,827 30,850 31,621
TAXES $18,937,895 $18,998,532 $19,013,346 $16,781,772 $19,475,398 $20,007,175
WRECKER PERMITS $30 $45 $45 $60 $80 $45
ALCOHOLIC BEVERAGE PERMIT 8,225 5,730 5,730 7,346 9,795 9,494
NOISE ORDINANCE PERMIT 180 165 165 130 173 165
ANIMAL ESTABLISHMENT PERMIT 10 0 0 10 13 0
PIPELINE PERMITS 1,200 900 900 300 400 450
BUILDING PERMITS 331,948 321,694 321,694 273,802 336,891 344,262
ELECTRIC PERMITS 48,500 41,422 41,422 34,987 46,649 47,314
GAS PERMIT FEE -30 0 0 0 0 0
PLUMBING PERMITS 56,508 41,788 41,788 42,365 56,487 51,661
DEVELOPMENT PERMIT 475 353 353 225 300 373
AIR CONDITIONING PERMITS 18,072 19,474 19,474 15,808 21,077 19,791
PLAN INSPECTION FEES 156,363 155,312 155,312 140,435 187,247 164,186
RE INSPECTION FEES 50 348 348 25 33 212
SIGN PERMITS 2,210 2,093 2,093 1,248 1,664 1,650
ALARM PERMITS 83,133 76,228 76,228 56,638 75,517 85,446
BANNER PERMIT FEE 730 908 908 650 867 975
ANIMAL LICENSES 2,580 2,783 2,783 1,525 2,033 2,010
CONTRACTOR LICENSE REGIST 37,900 35,250 35,250 29,800 39,733 36,225
METRICOM INC AGREEMENT 4,042 4,041 4,041 4,042 5,389 4,042
LICENSES AND PERMITS $752,126 $708,534 $708,534 $609,396 $784,348 $768,301
GRANTS/FBI $10,416 $0 $2,691 $6,524 $6,524 $0
BUREAU OF JUSTICE GRANTS 4,745 0 0 4,625 4,625 0
TX STATE LIBRARY GRANTS 1,447 0 6,783 6,784 6,784 0
CRIMINAL JUSTICE DIVISION 51,991 52,000 66,775 46,010 66,347 52,000
LAW ENFORCEMENT TRAINING 0 0 5,224 5,225 5,225 5,225
EMERGENCY MGMT DIVISION 48,645 0 0 0 0 18,000
TXDOT GRANTS 1,693 0 0 0 0 0
LOCAL GOVERNMENTS 11,349 12,000 12,000 11,000 12,000 12,000
HARRIS COUNTY 523 123,000 123,000 123,000 123,000 0
HOUSTON HIDTA TASK FORCE 18,960 0 8,406 9,407 12,543 0
BAYOU VISTA 1,994 0 0 1,075 1,433 0
FRIENDSWOOD ISD 109,886 137,873 137,873 33,495 137,873 137,873
CLEAR CREEK ISD 15,854 15,406 15,406 0 15,406 15,406
INTERGOVERNMENTAL REVENUE $277,503 $340,279 $378,158 $247,145 $391,760 $240,504
PLATT FEES $12,800 $7,800 $7,800 $6,500 $8,250 $8,250
COMMERCIAL SITE PLAN 4,000 6,000 6,000 2,000 3,000 3,000
REZONING FEES 1,200 1,800 1,800 900 450 450
BOARD OF ADJUSTMENT FEES 200 300 300 200 150 150
VACATION OF EASEMENT/R-O-W 300 450 450 300 450 450
ZONING COMPLIANCE CERT 4,325 4,425 4,425 3,350 4,800 4,800
BID SPEC DOCUMENTS 436 0 0 108 162 0
ANIMAL CONTROL/SHELTER FEES 49,980 41,160 8,660 6,503 7,800 8,660
ANIMAL ADOPTION FEES 0 0 32,500 39,212 42,000 32,500
SWIMMING POOL FEES 32,094 8,500 11,625 24,407 31,060 31,060
RECREATION PROGRAM/EVENTS 0 0 1,280 1,280 1,280 0
SPORTS COMPLEX FEES 10,600 15,000 15,000 2,000 11,440 11,440
OLD CITY PARK FEES 800 800 800 1,075 1,075 710
PAVILION FEES 7,150 4,000 4,000 5,025 5,025 4,880
GAZEBO FEES 1,375 1,300 1,300 950 1,420 1,420
LEAVESLEY PARK FEES 19,573 25,000 25,000 12,577 21,760 21,760
NON-RES ACTIVITY BLDG FEE 1,250 2,000 2,000 1,075 2,000 2,000
LEAGUE FEES-ADULT SOFTBALL 38,133 31,000 31,000 27,018 34,780 34,780
SUMMER DAY CAMP 98,215 96,406 96,406 56,484 96,406 96,406
AEROBIC CLASS FEES 28,205 21,000 22,000 25,138 29,600 29,600
OTHER PROGRAM FEES 3,076 5,000 5,000 2,520 4,410 4,410
BOOTH FEES 9,254 3,000 3,000 5,880 5,880 9,254
REVENUE SCHEDULE
GENERAL FUND (001)
84
ACCOUNT DESCRIPTION
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
REVENUE SCHEDULE
GENERAL FUND (001)
FUN RUN RECEIPTS/DONATION 12,622 0 7,755 7,755 7,755 0
CHARGES FOR SERVICES $335,588 $274,941 $288,101 $232,257 $320,953 $305,980
COURT FINES AND FEES $667,656 $675,637 $675,637 $454,403 $606,387 $575,929
COURT ADM FEE (DDC)8,518 8,751 8,751 5,149 6,758 6,082
WARRANTLESS ARREST (AF)23,074 22,904 22,904 15,052 20,040 18,036
WARRANTLESS ARREST (CAPWAR)76,451 79,327 79,327 45,216 63,606 57,245
CHILD SAFETY (CS)4,729 6,052 6,052 2,222 2,988 2,689
TRAFFIC FEE (TFC)8,211 8,117 8,117 5,103 6,828 6,145
HARRIS CO CHILD SAFETY 11,978 11,474 11,474 8,979 11,918 10,726
ADMINISTRATIVE FEE - DPTS 3,448 3,505 3,505 2,453 3,456 3,110
10% TP-COURT ADM (35)3,139 3,299 3,299 2,089 2,870 2,583
40% TP - CITY FUNDS (35)12,635 13,330 13,330 8,369 11,507 10,356
JURY FEE $3 36 666 8
STATE TRAFFIC (5% CITY)4,089 4,037 4,037 2,501 3,329 2,996
CITY'S 10% CJF 2322 221621 19
CONS COURT COST-10% ADM 29,287 33,211 33,211 18,807 28,211 25,389
STATE DOT COURT FINE 4,652 6,061 6,061 300 450 405
EXPUNGE CASE REVENUES 30 0 0 0 0 0
CITY'S FEE 980 1,019 1,019 650 855 770
TEEN COURT PROGRAM 980 1,019 1,019 650 855 770
LIBRARY 36,686 36,986 36,986 25,449 37,062 37,062
MOWING LIEN REVENUES 567 0 0 0 0 0
FALSE ALARMS 7,300 6,649 6,649 2,950 3,638 3,274
FINES $904,436 $921,406 $921,406 $600,364 $810,785 $763,594
INVESTMENTS $34,089 $23,692 $23,692 $19,267 $24,985 $24,985
TEXPOOL 882 1,114 1,114 411 529 529
LONE STAR INVEST POOL 747 958 958 27 40 40
MBIA 2,807 3,175 3,175 2,109 2,729 2,729
CHECKING ACCOUNTS 558 482 482 640 854 854
MARKING INVEST TO MARKET -16,160 0 0 0 0 0
TOWER RENTAL FEE 59,026 42,269 42,269 25,160 47,865 47,865
INTEREST REVENUES $81,949 $71,690 $71,690 $47,614 $77,002 $77,002
MISCELLANEOUS RECEIPTS $72,565 $6,143 $34,161 $63,435 $61,935 $61,935
ADMINISTRATIVE FEES 858 954 954 763 1,022 1,022
REFUSE ADMINISTRATIVE FEE 185,146 184,295 184,295 144,450 191,114 191,114
MISCELLANEOUS RECEIPTS 7,534 642 642 227 227 170
LATE FEE-ALARM PERMIT 50 40 40 20 20 20
RETURN CHECK FEE 450 563 563 170 203 203
REIMBURSEMENTS 1,296 1,944 1,944 1,410 2,100 2,100
INSURANCE 22,790 0 15,375 16,176 16,176 0
PY INSURANCE REIMBURSE 25,342 25,342 25,342 5,178 5,178 5,178
REBATES-OFFICE SUPPLIES 14 21 21 0 0 0
PRIOR YEAR REVENUE 468 0 0 0 0 0
DOCUMENTS 943 891 891 620 921 921
VENDING PROCEEDS 823 644 644 319 383 383
CONCESSION STAND AGREEMENT 1,030 1,356 1,356 628 942 942
DONATIONS 88,847 0 37,125 36,969 40,442 0
A/C SHELTER CONSTRUCTION 0 0 0 40 40 0
SR PROGRAM DONATIONS 18,482 17,000 17,000 7,982 17,000 17,000
CAPITAL LEASES 147,318 0 0 0 0 0
MISCELLANEOUS RECEIPTS/OTHER $573,956 $239,835 $320,353 $278,387 $337,703 $280,988
SALE OF FIXED ASSETS $27,566 $0 $0 $0 $0 $0
ASSET DISPOSITION $27,566 $0 $0 $0 $0 $0
PARK DEDICATION FUND 124,155 0 0 0 0 0
TRANS FROM W/S OPER FUND 1,157,632 1,183,194 1,183,194 887,396 1,183,194 1,226,205
TDRA GRANT FUND 47,403 0 0 0 0 0
OTHER FINANCING SOURCES $1,329,190 $1,183,194 $1,183,194 $887,396 $1,183,194 $1,226,205
GENERAL FUND TOTAL $23,220,209 $22,738,411 $22,884,782 $19,684,331 $23,381,143 $23,669,749
85
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
SEIZED REVENUES-FEDERAL $3,310 $1,737 $1,737 $0 $0 $1,737
INTERGOVERNMENTAL REVENUE $3,310 $1,737 $1,737 $0 $0 $1,737
INVESTMENTS $26 $9 $9 $30 $40 $40
TEXPOOL 10011 1
MBIA 20034 4
CHECKING ACCOUNTS 0 0 0 1 1 1
INTEREST REVENUE $29 $9 $9 $35 $46 $46
POLICE INVESTIGATIONS FUND (FEDERAL)$3,339 $1,746 $1,746 $35 $46 $1,783
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
SEIZED REVENUES-COUNTY $94,066 $151,900 $160,822 $12,065 $19,426 $0
INTERGOVERNMENTAL REVENUE $94,066 $151,900 $160,822 $12,065 $19,426 $0
INVESTMENTS $290 $250 $250 $42 $56 $56
TEXPOOL 10 10 10 1 1 1
LONE STAR INVEST POOL 9 10 10 0 0 0
MBIA 27 30 30 5 7 7
CHECKING ACCOUNTS 6 7 7 2 3 3
INTEREST REVENUE $342 $307 $307 $50 $67 $67
SALE OF FIXED ASSETS $0 $0 $0 $6,325 $6,325 $0
OTHER FINANCING SOURCES $0 $0 $0 $6,325 $6,325 $0
POLICE INVESTIGATIONS FUND (STATE)$94,408 $152,207 $161,129 $18,440 $25,818 $67
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
INVESTMENTS $59 $0 $0 $14 $19 $0
TEXPOOL 10000 0
LONE STAR INVEST POOL 1 0 0 0 0 0
MBIA 40011 0
CHECKING ACCOUNTS 1 0 0 1 1 0
INTEREST REVENUE $66 $0 $0 $16 $21 $0
DONATIONS $256,084 $254,100 $254,100 $200,633 $248,805 $267,220
MISCELLANEOUS RECEIPTS $256,084 $254,100 $254,100 $200,633 $248,805 $267,220
TRANS FROM GENERAL FUND $27,566 $0 $0 $0 $0 $0
OTHER FINANCING SOURCES $27,566 $0 $0 $0 $0 $0
FIRE/EMS DONATION FUND $283,716 $254,100 $254,100 $200,649 $248,826 $267,220
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
EDA GRANT $77,671 $390,674 $537,497 $180,131 $503,475 $0
INTERGOVERNMENTAL REVENUE $77,671 $390,674 $537,497 $180,131 $503,475 $0
EDA GRANT FUND $77,671 $390,674 $537,497 $180,131 $503,475 $0
ACCOUNT DESCRIPTION
REVENUE SCHEDULES
POLICE INVESTIGATIONS FUND (FEDERAL - 101)
ACCOUNT DESCRIPTION
POLICE INVESTIGATIONS FUND (STATE - 102)
FIRE/EMS DONATION FUND (131)
ACCOUNT DESCRIPTION
ECONOMIC DEVELOPMENT ADMINISTRATION GRANT FUND (140)
ACCOUNT DESCRIPTION
86
REVENUE SCHEDULES
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
TDRA GRANT $466,091 $0 $3,850,830 $166,263 $1,000,000 $2,850,830
INTERGOVERNMENTAL REVENUE $466,091 $0 $3,850,830 $166,263 $1,000,000 $2,850,830
TDRA GRANT FUND $466,091 $0 $3,850,830 $166,263 $1,000,000 $2,850,830
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
BLDG SECURITY FUND $14,515 $14,300 $14,300 $9,413 $12,551 $13,000
TECHNOLOGY FUND 20,427 20,300 20,300 13,121 17,495 17,500
COURT SECURITY FEES $34,942 $34,600 $34,600 $22,534 $30,046 $30,500
INVESTMENTS $877 $575 $575 $384 $511 $512
TEXPOOL 24 20 20 8 11 11
LONE STAR INVEST POOL 21 20 20 1 1 1
MBIA 71 75 75 41 55 55
CHECKING ACCOUNTS 15 10 10 16 21 21
INTEREST REVENUE $1,008 $700 $700 $450 $599 $600
COURT BUILDING SECURITY/TECHNOLOGY FUND $35,950 $35,300 $35,300 $22,984 $30,645 $31,100
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
SIDEWALK INSTALLATION $0 $0 $0 $3,234 $3,234 $0
MISCELLANEOUS RECEIPTS $0 $0 $0 $3,234 $3,234 $0
INVESTMENTS $0 $0 $0 $4 $5 $0
INTEREST REVENUE $0 $0 $0 $4 $5 $0
SIDEWALK INSTALLATION FUND $0 $0 $0 $3,238 $3,239 $0
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
COMMUNITY PARKS $53,700 $53,000 $53,000 $42,900 $53,000 $53,000
MISCELLANEOUS RECEIPTS $53,700 $53,000 $53,000 $42,900 $53,000 $53,000
INVESTMENTS $661 $550 $550 $208 $277 $279
TEXPOOL 23 20 20 4 5 5
LONE STAR INVEST POOL 20 30 30 0 0 0
MBIA 61 75 75 22 30 30
CHECKING ACCOUNTS 13 25 25 8 11 11
INTEREST REVENUE $778 $700 $700 $242 $323 $325
PARK LAND DEDICATION FUND $54,478 $53,700 $53,700 $43,142 $53,323 $53,325
MUNICIPAL COURT BUILDING SECURITY & TECHNOLOGY FUND (150)
ACCOUNT DESCRIPTION
SIDEWALK INSTALLATION FUND (160)
ACCOUNT DESCRIPTION
PARK LAND DEDICATION FUND (164)
ACCOUNT DESCRIPTION
ACCOUNT DESCRIPTION
TDRA DISASTER RECOVERY GRANT FUND (142)
87
REVENUE SCHEDULES
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
CURRENT PROPERTY TAXES $1,590,046 $1,515,423 $1,515,423 $1,516,006 $1,515,423 1,577,648
DELINQUENT PROPERTY TAXES 21,799 38,456 38,456 0 38,456 25,000
P & I - PROPERTY TAXES 14,108 0 0 0 0 0
TAXES $1,625,953 $1,553,879 $1,553,879 $1,516,006 $1,553,879 $1,602,648
INVESTMENTS $1,425 $1,070 $1,070 $634 $845 $910
TEXPOOL 35 40 40 7 9 9
LONE STAR INVEST POOL 23 34 34 1 1 1
MBIA 114 125 125 39 53 53
CHECKING ACCOUNTS 24 25 25 20 27 27
INTEREST REVENUE $1,621 $1,294 $1,294 $701 $935 $1,000
W/S DEBT SERVICE FUND $616,350 $616,150 $616,150 $462,112 $616,150 $620,900
OTHER FINANCING SOURCES $616,350 $616,150 $616,150 $462,112 $616,150 $620,900
TAX DEBT SERVICE FUND $2,243,924 $2,171,323 $2,171,323 $1,978,819 $2,170,964 $2,224,548
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
MBIA $1,429 $0 $0 $199 $199 $0
INTEREST REVENUE $1,429 $0 $0 $199 $199 $0
2010 G.O. BONDS $1,429 $0 $0 $199 $199 $0
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
MBIA $0 $0 $0 $0 $0 $0
INTEREST REVENUE $0 $0 $0 $0 $0 $0
BOND PROCEEDS $0 $0 $0 $0 $0 $9,431,302
TRANS FROM GENERAL FUND 0 0 0 0 0 0
OTHER FINANCING SOURCES $0 $0 $0 $0 $0 $9,431,302
2014 G.O. BONDS $0 $0 $0 $0 $0 $9,431,302
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
INVESTMENTS $96 $50 $50 $44 $59 $60
TEXPOOL 35511 1
LONE STAR INVEST POOL 2 5 5 0 0 0
MBIA 71010 5 6 6
CHECKING ACCOUNTS 2 5 5 2 3 3
INTEREST REVENUE $110 $75 $75 $52 $69 $70
1776 PARK TRUST FUND $110 $75 $75 $52 $69 $70
1776 PARK TRUST FUND (701)
ACCOUNT DESCRIPTION
ACCOUNT DESCRIPTION
TAX DEBT SERVICE FUND (201)
ACCOUNT DESCRIPTION
2010 G.O. BONDS FUND (252)
ACCOUNT DESCRIPTION
2014 G.O. BONDS FUND (253)
88
REVENUE SCHEDULES
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
SINGLE FMLY RES $4,756,853 $4,111,525 $4,111,525 $2,653,433 $4,233,249 $4,333,250
SINGLE COMMERCIAL 240,139 216,510 216,510 149,229 217,066 244,635
MULTI FMLY RES 352,478 319,720 319,720 204,161 315,825 415,830
MULTI COMMERCIAL 69,974 64,915 64,915 50,463 61,650 76,650
SPRINKLER ONLY 637,114 548,760 548,760 423,841 543,146 793,150
OTHER 50,114 46,120 46,120 31,475 44,184 44,180
SINGLE FMLY RES 3,761,623 3,236,637 3,236,637 2,172,916 3,357,649 3,357,650
SINGLE COMMERCIAL 165,382 147,375 147,375 97,984 148,793 148,790
MULTI FMLY RES 309,117 279,925 279,925 181,728 277,043 277,040
MULTI COMMERCIAL 58,681 53,750 53,750 42,405 51,681 51,680
OTHER 35,646 32,725 32,725 22,988 31,361 31,360
CHARGES FOR SERVICES $10,437,121 $9,057,962 $9,057,962 $6,030,623 $9,281,647 $9,774,215
INVESTMENTS $39,636 $20,000 $20,000 $16,514 $20,440 $20,450
TEXPOOL 1,120 1,000 1,000 327 375 425
LONE STAR INVEST POOL 957 1,000 1,000 43 50 0
MBIA 3,228 3,000 3,000 1,752 2,000 2000
CHECKING ACCOUNTS 699 700 700 691 790 790
MARKING INVEST TO MARKET -16,160 0 0 0 0 0
INTEREST REVENUE $29,480 $25,700 $25,700 $19,327 $23,655 $23,665
MISCELLANEOUS RECEIPTS $141,573 $0 $0 $5,153 $5,153 $0
DISCONNECT/RECONNECT FEE 223,598 215,000 215,000 159,365 223,400 223,500
SAME DAY SERVICE FEE 0 0 0 975 1,200 1,200
DISCONNECT/RECONNECT FEE 27,150 27,000 27,000 27,625 26,150 26,100
TAMPERING FEE 2,756 2,500 2,500 4,000 2,750 2,800
PULLED METER FEES 900 700 700 400 840 800
BROKEN LOCK FEE 175 200 200 0 0 0
MISCELLANEOUS RECEIPTS 5,477 0 0 7,040 7,040 0
RETURN CHECK FEE 1,675 1,700 1,700 1,110 1,700 1,700
INSURANCE 004,063 4,063 4,063 0
PY INSURANCE REIMBURSE 35,790 0 0 0 0 0
WATER METERS 33,962 38,000 38,000 27,940 33,890 35,000
MISCELLANEOUS RECEIPTS $473,056 $285,100 $289,163 $237,671 $306,186 $291,100
WATER AND SEWER OPERATION FUND $10,939,657 $9,368,762 $9,372,825 $6,287,621 $9,611,488 $10,088,980
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
INVESTMENTS $2 $0 $0 $0 $0 $0
MBIA 30000 0
2006 MBIA W/S REV BONDS 2,995 0 0 1,117 1,489 0
INTEREST REVENUE $3,000 $0 $0 $1,117 $1,489 $0
TRANS FROM W/S OPER FUND $47,791 $0 $0 $0 $0 $0
OTHER FINANCING SOURCES $47,791 $0 $0 $0 $0 $0
2006 WATER AND SEWER BOND CONSTRUCTION FUND $50,791 $0 $0 $1,117 $1,489 $0
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
2009 MBIA W/S REV BONDS $1,834 $0 $0 $626 $835 $0
INTEREST REVENUE $1,834 $0 $0 $626 $835 $0
2009 WATER AND SEWER BOND CONSTRUCTION FUND $1,834 $0 $0 $626 $835 $0
WATER AND SEWER OPERATION FUND (401)
ACCOUNT DESCRIPTION
2006 WATER AND SEWER BOND CONSTRUCTION FUND (418)
ACCOUNT DESCRIPTION
2009 WATER AND SEWER BOND CONSTRUCTION FUND (419)
ACCOUNT DESCRIPTION
89
REVENUE SCHEDULES
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
CW IMPACT FEES-2008 $349,740 $354,240 $354,240 $313,615 $412,549 $412,992
CHARGES FOR SERVICES $349,740 $354,240 $354,240 $313,615 $412,549 $412,992
INVESTMENTS $1,130 $1,004 $1,004 $176 $235 $235
TEXPOOL 41 57 57 4 5 5
LONE STAR INVEST POOL 36 50 50 1 1 1
MBIA 106 136 136 20 27 30
CHECKING ACCOUNTS 23 25 25 8 11 10
INTEREST REVENUE $1,336 $1,272 $1,272 $209 $279 $281
WATER CIP/IMPACT FEE FUND $351,076 $355,512 $355,512 $313,824 $412,828 $413,273
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
CW IMPACT FEES-2008 $238,651 $246,000 $246,000 $167,190 $223,300 $223,200
CHARGES FOR SERVICES $238,651 $246,000 $246,000 $167,190 $223,300 $223,200
INVESTMENTS $491 $433 $433 $74 $500 $530
TEXPOOL 18 24 24 1 1 2
LONE STAR INVEST POOL 15 21 21 0 0 0
MBIA 46 58 58 8 11 10
CHECKING ACCOUNTS 10 11 11 3 4 5
INTEREST REVENUE $580 $547 $547 $86 $516 $547
SEWER CIP/IMPACT FEE FUND $239,231 $246,547 $246,547 $167,276 $223,816 $223,747
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
INVESTMENTS $1,167 $750 $750 $701 $935 $855
TEXPOOL 31 35 35 8 11 15
LONE STAR INVEST POOL 23 20 20 2 3 5
MBIA 90 75 75 55 73 75
CHECKING ACCOUNTS 22 20 20 34 45 50
INTEREST REVENUE $1,333 $900 $900 $800 $1,067 $1,000
TRANS FROM W/S OPER FUND $2,083,104 $2,594,106 $2,594,106 $1,945,580 $2,594,106 $2,645,172
WATER CIP/IMPACT FEE FUND 800,000 425,000 425,000 318,750 425,000 450,000
SEWER CIP/IMPACT FEE FUND 400,000 265,000 265,000 198,750 265,000 190,000
OTHER FINANCING SOURCES $3,283,104 $3,284,106 $3,284,106 $2,463,080 $3,284,106 $3,285,172
WATER AND SEWER REVENUE DEBT FUND $3,284,437 $3,285,006 $3,285,006 $2,463,880 $3,285,173 $3,286,172
FY13
ACTUAL
FY14
ORIGINAL
BUDGET
FY14
AMENDED
BUDGET
FY14
YTD
6/30/2014
FY14
YEAR END
ESTIMATE
FY15
ADOPTED
BUDGET
INVESTMENTS $1,125 $740 $740 $305 $409 $740
TEXPOOL 32 40 40 6 8 40
CHECKING ACCOUNTS 19 20 20 14 19 20
INTEREST REVENUE $1,176 $800 $800 $325 $436 $800
LEASE REVENUE $318,767 $321,725 $321,725 $241,294 $321,725 $359,125
LEASE REVENUE $318,767 $321,725 $321,725 $241,294 $321,725 $359,125
SALE OF FIXED ASSETS $16,070 $0 $0 $21,035 $27,860 $0
OTHER FINANCING SOURCES $16,070 $0 $0 $21,035 $27,860 $0
VEHICLE REPLACEMENT PLAN $336,013 $322,525 $322,525 $262,654 $350,021 $359,925
ACCOUNT DESCRIPTION
WATER AND SEWER REVENUE DEBT FUND (490)
ACCOUNT DESCRIPTION
VEHICLE REPLACEMENT FUND (301)
WATER CIP/IMPACT FEE FUND (480)
ACCOUNT DESCRIPTION
WATER CIP/IMPACT FEE FUND (580)
ACCOUNT DESCRIPTION
90
General and Administrative Transfers
91
Transfers to Other Funds
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/2014
FY14
Year End
Estimate
FY15
Adopted
Budget
GENERAL FUND
Fire/EMS Donation Fund $27,566 $0 $0 $0 $0 $0
TOTAL $27,566 $0 $0 $0 $0 $0
TDRA GRANT FUND
General Fund $47,404 $0 $0 $0 $0 $0
TOTAL $47,404 $0 $0 $0 $0 $0
PARK DEDICATION FUND
General Fund $124,155 $0 $0 $0 $0 $0
TOTAL $124,155 $0 $0 $0 $0 $0
2014 G.O. BOND FUND
2014 G.O. Bond Fund $0 $0 $0 $0 $0 $0
TOTAL $0 $0 $0 $0 $0 $0
WATER AND SEWER OPERATING FUND
General Fund $1,157,632 $1,183,194 $1,183,194 $887,396 $1,183,194 $1,226,205
2006 W/S Bond Fund 47,791 0 0 0 0 0
W/S Revenue Debt Service Fund 2,083,104 2,594,106 2,594,106 $1,945,580 2,594,106 2,645,172
TOTAL $3,288,527 $3,777,300 $3,777,300 $2,832,975 $3,777,300 $3,871,377
WATER AND SEWER REVENUE DEBT FUNDS
Tax Debt Service Fund $616,350 $616,150 $616,150 $462,112 $616,150 $620,900
TOTAL $616,350 $616,150 $616,150 $462,112 $616,150 $620,900
WATER CIP/IMPACT FEE FUND
W/S Revenue Debt Service Fund $800,000 $425,000 $425,000 $318,750 $425,000 $450,000
TOTAL $800,000 $425,000 $425,000 $318,750 $425,000 $450,000
SEWER CIP/IMPACT FEE FUND
W/S Revenue Debt Service Fund $400,000 $265,000 $265,000 $198,750 $265,000 $190,000
TOTAL $400,000 $265,000 $265,000 $198,750 $265,000 $190,000
TOTAL TRANSFERS TO OTHER FUNDS $5,304,002 $5,083,450 $5,083,450 $3,812,587 $5,083,450 $5,132,277
92
Transfers from Other Funds
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/2014
FY14
Year End
Estimate
FY15
Adopted
Budget
GENERAL FUND
Park Land Dedication Fund $124,155 $0 $0 $0 $0 $0
2014 G.O. Bond Fund 0 0 0 0 0 0
W/S Operation Fund 1,157,632 1,183,194 1,183,194 887,395 1,183,194 1,226,205
TOTAL $1,281,787 $1,183,194 $1,183,194 $887,395 $1,183,194 $1,226,205
2014 G.O. BOND FUND
2014 G.O. Bond Fund $0 $0 $0 $0 $0 $0
TOTAL $0 $0 $0 $0 $0 $0
FIRE/EMS DONATION FUND
General Fund $27,566 $0 $0 $0 $0 $0
TOTAL $27,566 $0 $0 $0 $0 $0
TDRA GRANT FUND
General Fund $47,404 $0 $0 $0 $0 $0
TOTAL $47,404 $0 $0 $0 $0 $0
TAX DEBT SERVICE FUND
W/S Revenue Debt Service Fund $616,350 $616,150 $616,150 $462,112 $616,150 $620,900
TOTAL $616,350 $616,150 $616,150 $462,112 $616,150 $620,900
WATER AND SEWER REVENUE DEBT SERVICE FUND
W/S Operation Fund $2,083,104 $2,594,106 $2,594,106 $1,945,580 $2,594,106 $2,645,172
Water CIP/Impact Fee Fund 800,000 425,000 425,000 318,750 425,000 450,000
Sewer CIP/Impact Fee Fund 400,000 265,000 265,000 198,750 265,000 190,000
TOTAL $3,283,104 $3,284,106 $3,284,106 $2,463,080 $3,284,106 $3,285,172
WATER AND SEWER BOND FUNDS
W/S Operation Fund $47,791 $0 $0 $0 $0 $0
TOTAL $47,791 $0 $0 $0 $0 $0
TOTAL TRANSFERS FROM OTHER FUNDS $5,304,002 $5,083,450 $5,083,450 $3,812,587 $5,083,450 $5,132,277
93
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
General Obligation Bonds $1,130,624 $775,533 $775,533 $642,982 $775,533 $766,751
Certificates of Obligations $0 $0 $0 $0 $0 $0
Refunding Bonds $1,956,862 $2,314,091 $2,314,037 $2,039,914 $2,314,037 $2,315,769
Revenue Bonds $1,658,865 $1,627,765 $1,627,765 $987,212 $1,627,765 $1,631,653
Other Tax Debt $263,124 $159,366 $159,420 $159,420 $159,420 $159,367
Total $5,009,475 $4,876,755 $4,876,755 $3,829,528 $4,876,755 $4,873,540
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:
$2,608,035,340
For Texas Constitution Legal Debt Margin for Friendwood:
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.
$35,208,478 City of Friendswood's Maximum Legal Debt Service Requirement (based on tax rate of $1.35 per $100 value)
$2,207,266 City of Friendswood's maximum annual debt service requirement for existing G.O. debt (will occur in fiscal year 2015)
$33,001,212 City of Friendswood's FY15 Debt Margin
According to the City's Financial Advisor, a debt margin of $33,001,212 translates into additional debt capacity of approximately$425 million in bonds
(depending on factors such as the number of sales and the interest environment).
The Water andSewer Revenue Debt Service Fundis used to account for payment of principal andinterest on all enterprise fundlong-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.
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 FY15, the City's legal debt
margin is $35,208,478. This means the City could issue debt (bonds) up to an amount that generates a maximum annual debt service
requirement of less than $35,208,478.
Debt Service Funds Overview
Summary of Debt Service Funds
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).
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.
In FY 2010-11, the City refinanced its 2001 Series Water & Sewer Revenue Bonds as Series 2010B General Obligation Bonds. Debt service
payments on the Series 2010B Bonds will be supported by the Water & Sewer Fund through annual transfers to the Tax Debt Service Fund
over the entire life of the bonds. 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
94
YEAR PRINCIPAL INTEREST TOTAL
2015 1,100,634 485,734 1,586,368
2016 1,040,881 454,173 1,495,054
2017 1,010,000 421,883 1,431,883
2018 1,035,000 398,248 1,433,248
2019 1,055,000 374,214 1,429,214
2020 1,080,000 349,114 1,429,114
2021 1,110,000 318,219 1,428,219
2022 1,150,000 279,589 1,429,589
2023 1,195,000 235,793 1,430,793
2024 1,240,000 188,799 1,428,799
2025 1,290,000 139,886 1,429,886
2026 1,340,000 88,940 1,428,940
2027 135,000 60,225 195,225
2028 140,000 54,725 194,725
2029 145,000 49,025 194,025
2030 150,000 43,125 193,125
2031 160,000 36,925 196,925
2032 165,000 29,806 194,806
2033 175,000 21,731 196,731
2034 180,000 13,300 193,3002035 190,000 4,513 194,513
Total $15,086,515 $4,047,966 $19,134,481
-
0.5
1.0
1.5
2.0
MillionsTax Debt Service To Maturity
PRINCIPAL INTEREST
95
Tax Debt Service Fund
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
General Obligation Bonds
Principal $830,000 $500,000 $500,000 $500,000 $500,000 $510,000
Interest 299,824 274,733 274,733 142,182 274,733 255,251
Issuance Cost 0 0 0 0 0 0
Paying Agent Fees 800 800 800 800 800 1,500
Total $1,130,624 $775,533 $775,533 $642,982 $775,533 $766,751
Revenue Bonds
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
Refunding Bonds
Principal $65,000 $425,000 $425,000 $425,000 $425,000 $440,000
Interest 235,300 230,400 230,400 117,325 230,400 221,750
Issuance Cost 0 0 0 0 0 0
Paying Agent Fees 500 500 500 500 500 500
Total $300,800 $655,900 $655,900 $542,825 $655,900 $662,250
Other Tax Debt
Principal $242,507 $145,307 $145,379 $145,379 $145,379 $150,634
Interest 20,617 14,059 14,041 14,041 14,041 8,733
Issuance Cost 0 0 0 0 0 0
Paying Agent Fees 0 0 0 0 0 0
Total $263,124 $159,366 $159,420 $159,420 $159,420 $159,367
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 $1,694,548 $1,590,799 $1,590,853 $1,345,227 $1,590,853 $1,588,368
96
93-11 PRINCIPAL - 2003 GO BONDS $345,000 $0 $0 $0 $0 $0
93-12 PRINCIPAL - 2005 GO BONDS 385,000 390,000 390,000 390,000 390,000 400,000
93-13 PRINCIPAL - 2010 GO BONDS 100,000 110,000 110,000 110,000 110,000 110,000
93-15 PRINCIPAL - 2012 REFUNDING GO BONDS 65,000 425,000 425,000 425,000 425,000 440,000
BOND AND GO PRINCIPAL $895,000 $925,000 $925,000 $925,000 $925,000 $950,000
93-70 PRINCIPAL - 10 COMPUTER REFRESH $100,889 $0 $0 $0 $0 $0
93-95 PRINCIPAL - 13 PUBLIC WORKS EQUIP 49,521 48,644 48,716 48,716 48,716 49,179
93-96 PRINCIPAL - 08 FIRE TRUCK 55,137 57,870 57,870 57,870 57,870 60,739
93-97 PRINCIPAL - 09 GRADALL 36,960 38,793 38,793 38,793 38,793 40,716
OTHER DEBT PRINCIPAL $242,507 $145,307 $145,379 $145,379 $145,379 $150,634
93-11 INTEREST - 2003 GO BONDS $6,038 $0 $0 $0 $0 $0
93-12 INTEREST - 2005 GO BONDS 170,311 153,358 153,358 80,944 153,358 136,076
93-13 INTEREST - 2010 GO BONDS 123,475 121,375 121,375 61,238 121,375 119,175
93-15 INTEREST - 2012 REFUNDING GO BONDS 235,300 230,400 230,400 117,325 230,400 221,750
BOND AND GO INTEREST $535,124 $505,133 $505,133 $259,507 $505,133 $477,001
93-70 INTEREST - 10 COMPUTER REFRESH $2,815 $0 $0 $0 $0 $0
93-95 INTEREST - 13 PUBLIC WORKS EQUIP 252 1,076 1,058 1,058 1,058 541
93-96 INTEREST - 08 FIRE TRUCK 11,775 9,041 9,041 9,041 9,041 6,172
93-97 INTEREST - 09 GRADALL 5,775 3,942 3,942 3,942 3,942 2,020
OTHER DEBT INTEREST $20,617 $14,059 $14,041 $14,041 $14,041 $8,733
93-12 FISCAL FEES - 05 GO BONDS $300 $300 $300 $300 $300 $750
93-13 FISCAL FEES - 10 GO BONDS 500 500 500 500 500 750
93-15 FISCAL FEES - 12 REFUNDING GO BONDS 500 500 500 500 500 500
FISCAL AGENT FEES $1,300 $1,300 $1,300 $1,300 $1,300 $2,000
Total for TAX DEBT SERVICE FUND $1,694,548 $1,590,799 $1,590,853 $1,345,227 $1,590,853 $1,588,368
Debt Service
Tax Debt Service Fund
Account Listing
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY 15
Adopted
Budget
97
YEAR PRINCIPAL INTEREST TOTAL
2015 $1,100,634 $485,734 $1,586,368
2016 1,040,881 454,173 1,495,054
2017 1,010,000 421,883 1,431,883
2018 1,035,000 398,248 1,433,248
2019 1,055,000 374,214 1,429,214
2020 1,080,000 349,114 1,429,114
2021 1,110,000 318,219 1,428,219
2022 1,150,000 279,589 1,429,589
2023 1,195,000 235,793 1,430,793
2024 1,240,000 188,799 1,428,799
2025 1,290,000 139,886 1,429,886
2026 1,340,000 88,940 1,428,940
2027 135,000 60,225 195,225
2028 140,000 54,725 194,725
2029 145,000 49,025 194,025
2030 150,000 43,125 193,125
2031 160,000 36,925 196,925
2032 165,000 29,806 194,806
2033 175,000 21,731 196,731
2034 180,000 13,300 193,300
2035 190,000 4,513 194,512
TOTAL $15,086,514 $4,047,966 $19,134,480
Tax Debt Service Fund
Summary Schedule of Tax Debt Service to Maturity
98
Tax Debt Service Fund
YEAR PRINCIPAL INTEREST TOTAL
2015 $400,000 $136,076 $536,076
2016 405,000 118,467 523,467
2017 80,000 107,858 187,858
2018 85,000 104,248 189,248
2019 85,000 100,689 185,689
2020 90,000 97,189 187,189
2021 90,000 93,544 183,544
2022 95,000 89,739 184,739
2023 500,000 77,280 577,280
2024 505,000 56,049 561,049
2025 525,000 34,161 559,161
2026 535,000 11,503 546,503
TOTAL $3,395,000 $1,026,802 $4,421,802
YEAR PRINCIPAL INTEREST TOTAL
2015 $110,000 $119,175 $229,175
2016 115,000 116,925 231,925
2017 120,000 113,975 233,975
2018 125,000 110,300 235,300
2019 130,000 106,475 236,475
2020 135,000 101,825 236,825
2021 140,000 96,325 236,325
2022 145,000 90,625 235,625
2023 140,000 84,925 224,925
2024 155,000 79,025 234,025
2025 155,000 72,825 227,825
2026 170,000 66,325 236,325
2027 135,000 60,225 195,225
2028 140,000 54,725 194,725
2029 145,000 49,025 194,025
2030 150,000 43,125 193,125
2031 160,000 36,925 196,925
2032 165,000 29,806 194,806
2033 175,000 21,731 196,731
2034 180,000 13,300 193,300
2035 190,000 4,513 194,512
TOTAL $3,080,000 $1,472,100 $4,552,100
Schedule of 2005 General Obligation Bonds
By Maturity Date
Schedule of 2010 General Obligation Bonds
By Maturity Date
99
Tax Debt Service Fund
YEAR PRINCIPAL INTEREST TOTAL
2015 $440,000 $221,750 $661,750
2016 460,000 212,750 672,750
2017 810,000 200,050 1,010,050
2018 825,000 183,700 1,008,700
2019 840,000 167,050 1,007,050
2020 855,000 150,100 1,005,100
2021 880,000 128,350 1,008,350
2022 910,000 99,225 1,009,225
2023 555,000 73,588 628,588
2024 580,000 53,725 633,725
2025 610,000 32,900 642,900
2026 635,000 11,113 646,113
- - -
TOTAL $8,400,000 $1,534,300 $9,934,300
YEAR PRINCIPAL INTEREST TOTAL
2015 $150,634 $8,733 $159,366
2016 60,881 6,031 66,912
TOTAL $211,515 $14,764 $226,278
Estimated Obligations Under Capital Leases
Schedule of 2012 General Obligation Refunding Bonds
By Maturity Date
100
YEAR PRINCIPAL INTEREST TOTAL
2015 1,710,000 1,572,922 3,282,922
2016 1,765,000 1,514,584 3,279,584
2017 1,835,000 1,450,071 3,285,071
2018 1,905,000 1,379,706 3,284,706
2019 1,975,000 1,305,959 3,280,959
2020 2,060,000 1,221,485 3,281,485
2021 2,155,000 1,135,486 3,290,486
2022 1,760,000 1,034,102 2,794,102
2023 1,845,000 946,809 2,791,809
2024 1,940,000 854,831 2,794,831
2025 2,035,000 757,836 2,792,836
2026 2,135,000 659,651 2,794,651
2027 2,235,000 556,123 2,791,123
2028 2,350,000 442,855 2,792,855
2029 2,465,000 327,625 2,792,625
2030 2,580,000 210,763 2,790,763
2031 700,000 133,500 833,500
2032 735,000 97,625 832,625
2033 775,000 59,875 834,8752034 810,000 20,250 830,250
Total $35,770,000 $15,682,056 $51,452,056
-
0.5
1.0
1.5
2.0
2.5
3.0
3.5
MillionsRevenue Debt Service To Maturity
PRINCIPAL INTEREST
101
Water and Sewer Debt Service Fund
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
Revenue Bonds
Principal $320,000 $330,000 $330,000 $330,000 $330,000 $345,000
Interest 1,338,065 1,296,965 1,296,965 656,912 1,296,965 1,285,153
Issuance Cost 0 0 0 0 0 0
Paying Agent Fees 800 800 800 300 800 1,500
Total $1,658,865 $1,627,765 $1,627,765 $987,212 $1,627,765 $1,631,653
Refunding Bonds
Principal $1,280,000 $1,325,000 $1,325,000 $1,325,000 $1,325,000 $1,365,000
Interest 375,562 332,141 332,141 171,589 332,141 287,769
Issuance Cost 0 0 0 0 0 0
Paying Agent Fees 500 1,050 996 500 996 750
Total $1,656,062 $1,658,191 $1,658,137 $1,497,089 $1,658,137 $1,653,519
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 Water and Sewer
Debt Service Fund $3,314,927 $3,285,956 $3,285,902 $2,484,301 $3,285,902 $3,285,172
102
93-14 PRINCIPAL - 10 REFUND GO BONDS (W/S) $480,000 $490,000 $490,000 $490,000 $490,000 $505,000
93-49 PRINCIPAL - 06 W/S BONDS 0 0 0 0 0 0
93-53 PRINCIPAL - 09 W/S BONDS 320,000 330,000 330,000 330,000 330,000 345,000
93-66 PRINCIPAL - 06 REFUND BONDS 800,000 835,000 835,000 835,000 835,000 860,000
BOND PRINCIPAL $1,600,000 $1,655,000 $1,655,000 $1,655,000 $1,655,000 $1,710,000
93-14 INTEREST - 10 REFUND GO BONDS (W/S) $134,800 $125,100 $125,100 $65,000 $125,100 $115,150
93-49 INTEREST - 06 W/S BONDS 797,435 790,875 790,875 400,979 790,875 790,875
93-53 INTEREST - 09 W/S BONDS 524,465 506,090 506,090 255,933 506,090 494,278
93-66 INTEREST - 06 REFUND BONDS 240,762 207,041 207,041 106,589 207,041 172,619
BOND INTEREST $1,713,627 $1,629,106 $1,629,106 $828,501 $1,629,106 $1,572,922
93-14 FISCAL FEES - 10 REFUND GO BONDS (W/S) $500 $1,050 $996 $500 $996 $750
93-49 FISCAL FEES - 06 W/S BONDS 300 300 300 300 300 750
93-53 FISCAL FEES - 09 W/S BONDS 500 500 500 0 500 750
FISCAL AGENT FEES $1,300 $1,850 $1,796 $800 $1,796 $2,250
Total for W/S DEBT FUND $3,314,927 $3,285,956 $3,285,902 $2,484,301 $3,285,902 $3,285,172
Debt Service
Water and Sewer Fund
Account Listing
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY 15
Adopted
Budget
103
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2015 $1,529,400 $180,600 $1,241,271 $331,650 $2,770,671 $512,250 $3,282,921
2016 1,579,150 185,850 1,190,263 324,321 2,769,413 510,171 3,279,584
2017 1,640,750 194,250 1,133,449 316,622 2,774,199 510,872 3,285,071
2018 1,702,350 202,650 1,071,246 308,460 2,773,596 511,110 3,284,706
2019 1,766,050 208,950 1,006,119 299,840 2,772,169 508,790 3,280,959
2020 1,670,000 390,000 935,835 285,650 2,605,835 675,650 3,281,485
2021 1,745,000 410,000 860,086 275,400 2,605,086 685,400 3,290,486
2022 1,280,000 480,000 790,702 243,400 2,070,702 723,400 2,794,102
2023 1,340,000 505,000 728,034 218,775 2,068,034 723,775 2,791,809
2024 1,410,000 530,000 661,931 192,900 2,071,931 722,900 2,794,831
2025 1,475,000 560,000 592,186 165,650 2,067,186 725,650 2,792,836
2026 1,550,000 585,000 521,163 138,488 2,071,163 723,488 2,794,651
2027 1,620,000 615,000 446,173 109,950 2,066,173 724,950 2,791,123
2028 1,705,000 645,000 364,405 78,450 2,069,405 723,450 2,792,855
2029 1,790,000 675,000 280,488 47,138 2,070,488 722,138 2,792,625
2030 1,870,000 710,000 194,788 15,975 2,064,788 725,975 2,790,763
2031 700,000 - 133,500 - 833,500 - 833,500
2032 735,000 - 97,625 - 832,625 - 832,625
2033 775,000 - 59,875 - 834,875 - 834,875
2034 810,000 - 20,250 - 830,250 - 830,250
TOTAL 28,692,700$ 7,077,300$ 12,329,388$ 3,352,668$ 41,022,088$ 10,429,968$ 51,452,056$
100% WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2015 $505,000 - $115,150 - $620,150 - $620,150
2016 525,000 - 104,850 - 629,850 - 629,850
2017 540,000 - 91,500 - 631,500 - 631,500
2018 560,000 - 75,000 - 635,000 - 635,000
2019 580,000 - 57,900 - 637,900 - 637,900
2020 605,000 - 37,100 - 642,100 - 642,100
2021 625,000 - 12,500 - 637,500 - 637,500
TOTAL 3,940,000$-$ 494,000$-$ 4,434,000$-$ 4,434,000$
REVENUE BONDS BY MATURITY DATE
WATER AND WASTEWATER REVENUE DEBT SERVICE
SUMMARY SCHEDULE OF REVENUE DEBT SERVICE TO MATURITY
SCHEDULE OF 2001 WATERWORKS AND WASTEWATER SYSTEM
(REFINANCED AS SERIES 2010B GENERAL OBLIGATION BONDS)
DEBT SUPPORTED BY WATERWORKS AND SEWER SYSTEM
104
WATER AND WASTEWATER REVENUE DEBT SERVICE
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2015 - - $495,475 $295,400 $495,475 $295,400 $790,875
2016 - - 495,475 295,400 495,475 295,400 790,875
2017 - - 495,475 295,400 495,475 295,400 790,875
2018 - - 495,475 295,400 495,475 295,400 790,875
2019 - - 495,475 295,400 495,475 295,400 790,875
2020 655,000 390,000 479,100 285,650 1,134,100 675,650 1,809,750
2021 685,000 410,000 445,600 275,400 1,130,600 685,400 1,816,000
2022 805,000 480,000 408,350 243,400 1,213,350 723,400 1,936,750
2023 850,000 505,000 366,975 218,775 1,216,975 723,775 1,940,750
2024 890,000 530,000 323,475 192,900 1,213,475 722,900 1,936,375
2025 935,000 560,000 277,850 165,650 1,212,850 725,650 1,938,500
2026 985,000 585,000 232,313 138,488 1,217,313 723,488 1,940,800
2027 1,030,000 615,000 184,400 109,950 1,214,400 724,950 1,939,350
2028 1,085,000 645,000 131,525 78,450 1,216,525 723,450 1,939,975
2029 1,135,000 675,000 78,863 47,138 1,213,863 722,138 1,936,000
2030 1,185,000 710,000 26,663 15,975 1,211,663 725,975 1,937,638
TOTAL 10,240,000$ 6,105,000$ 5,432,488$ 3,248,775$ 15,672,488$ 9,353,775$ 25,026,263$
79% 21%
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2015 $679,400 $180,600 $136,369 $36,250 $815,769 $216,850 $1,032,619
2016 699,150 185,850 108,798 28,921 807,948 214,771 1,022,719
2017 730,750 194,250 79,834 21,222 810,584 215,472 1,026,056
2018 762,350 202,650 49,131 13,060 811,481 215,710 1,027,191
2019 786,050 208,950 16,704 4,440 802,754 213,390 1,016,144
TOTAL 3,657,700$ 972,300$ 390,835$ 103,893$ 4,048,535$ 1,076,193$ 5,124,728$
SCHEDULE OF 2006 REFUND BONDS BY MATURITY DATE
SCHEDULE OF 2006 WATER & WASTEWATER BONDS BY MATURITY DATE
105
WATER AND WASTEWATER REVENUE DEBT SERVICE
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2015 $345,000 - $494,278 - $839,278 - $839,278
2016 355,000 - 481,140 - 836,140 - 836,140
2017 370,000 - 466,640 - 836,640 - 836,640
2018 380,000 - 451,640 - 831,640 - 831,640
2019 400,000 - 436,040 - 836,040 - 836,040
2020 410,000 - 419,635 - 829,635 - 829,635
2021 435,000 - 401,986 - 836,986 - 836,986
2022 475,000 - 382,352 - 857,352 - 857,352
2023 490,000 - 361,059 - 851,059 - 851,059
2024 520,000 - 338,456 - 858,456 - 858,456
2025 540,000 - 314,336 - 854,336 - 854,336
2026 565,000 - 288,851 - 853,851 - 853,851
2027 590,000 - 261,773 - 851,773 - 851,773
2028 620,000 - 232,880 - 852,880 - 852,880
2029 655,000 - 201,625 - 856,625 - 856,625
2030 685,000 - 168,125 - 853,125 - 853,125
2031 700,000 - 133,500 - 833,500 - 833,500
2032 735,000 - 97,625 - 832,625 - 832,625
2033 775,000 - 59,875 - 834,875 - 834,875
2034 810,000 - 20,250 - 830,250 - 830,250
TOTAL 10,855,000$-$ 6,012,065$-$ 16,867,065$-$ 16,867,065$
SCHEDULE OF 2009 WATERWORKS & WASTEWATER BONDS
106
Capital Improvement Program
107
Capital Improvement Program
_____________________________________________________________
Capital Improvements Program (CIP) Summary
The Capital Improvements Program (CIP) is a five-year planning tool used to identify the
City of Friendswood’s capital expenditure needs. The 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
expenses (if any) related to each capital improvement project identified.
The City’s capital improvements program consists of a capital budget which includes
projected expenditures for the current fiscal year. Capital expenditures, defined, are
tangible assets or projects with estimated cost of at least $5,000 with 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. – Library Expansion)
Park Improvements (Ex. - hiking/biking trails, lighting, playground equipment)
Major repairs or construction of streets (Ex. – Blackhawk Blvd. reconstruction)
Water and sewer improvements (Ex. - Water Plant #7 Rehabilitation)
Drainage improvements (Ex. – Mud Gulley detention & conveyance)
Major equipment replacements/purchases (Ex. – Dump Truck, Computer Refresh)
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 undesignated 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
approved by City Council in June 2014. 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.
108
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:
Financial debt capacity (How much can the City borrow for improvements?)
Community development opportunities (Is new residential/commercial building
expected in the City?)
Land availability (Is the City nearing its build-out capacity?)
Staffing resources (Can existing staff levels accommodate the CIP projects?)
Stakeholder Input (Staff, Citizens, Committees, Boards and Commissions)
Direction from City Council
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. The City currently has 330 acres park land. At build-out population is
estimated to be 57,400. To meet the Parks and Open Space Master Plan standard, 574
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 (improve tax base mix)
Improved Infrastructure (water, sewer)
Retaining Values (quality of life)
Maintaining Quality of Schools
Improved Drainage
Maintaining High Level of Public Service
Being a Whole Life Community (homes, jobs, amenities)
Incorporating Vision 2020 in the Master Plan
Attracting a College/University
Development of a City Civic Center
Maintaining Visual Image (prevent undesirable land uses)
Transportation Improvement
Additional Parks and Recreational Development
Being Sensitive to the Environment
109
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. By the
close of fiscal year 2014 – 2015, our population is expected to reach 38,911; an 8.7%
increase in 4 years and an increase of 32.4% 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 57,400.
As a result of this projected growth and its subsequent impact, the CIP focus over the next
five years has shifted from utility infrastructure improvements to streets, parks, facilities
and drainage improvements. Future proceeds from the general obligations bonds
authorized in November 2013, undesignated fund balance in the City’s General Fund and
Park Land Dedication funds will support these projects. Water and Sewer Operating Fund
working capital and Water and Sewer Revenue Bonds approved in 2006 and 2009 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 $7,065,039 and includes Friendswood Link
Road expansion and other street repairs (to be determined based on severity of disrepair),
Lake Friendswood improvements and sewer line maintenance. It also includes $4.6 million
for initial phases of several of the bond projects authorized in 2013 listed below.
Streets – Shadowbend from FM 518 to Woodlawn, Townes Road from Lucian to
Crofter Glen and Mary Ann from FM 518 to Christina
Parks improvements – Centennial Park, Stevenson Park, Friendswood Sports Park
Facilities – Library expansion & Fire Station construction
As will be shown in further portions of this document, 71% of the CIP funding uses during
the next five years are proposed streets, facilities, parks and drainage improvement
projects. Proposed utility improvements make up 29% of the program. Beyond the next
five years, the proposed CIP focus will be maintained with utility infrastructure
improvements making up 48% and streets, drainage and facilities improvements consisting
of 52% of the plan.
110
Capital Improvement Program
_____________________________________________________________
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
impact on the operating budget resulting from matching grants portions of capital projects,
capital lease purchases of equipment and undesignated fund balance appropriations for
capital improvements.
For example, the following estimated maintenance and operating costs for capital
improvements are included in the proposed operating budget for fiscal year 2014 – 2015.
Annually, adjustments are made to the estimates based on the Municipal Cost Index percent
of change.
Operational supplies cost – approximately $0.35 to $1.04 per sq. ft.
Facilities electricity cost – approximately $3.43 to $3.49 per sq. ft.
Building maintenance cost – approximately $1.04 to $1.45 per sq. ft.
Janitorial services cost – approximately $1.02 to $1.18 per sq. ft.
Water, sewer & storm water line cleaning/maintenance – approximately $1,772
per mile
Wastewater Treatment – approximately $1.23 per 1,000 gallons
Based on the cost estimates above, the detailed CIP project pages which follow will include
the impact each project will have on the City’s operating budget. 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.
Facilities
Improvements
$8,792,909
21%
Street
Improvements
$13,169,614
31%
Parks &
Recreation
Improvements
$7,188,760
17%
Water
Improvements
$10,510,000
25%
Sewer
Improvements
$1,500,000
4%
Drainage
Improvements
$1,000,000
2%
Proposed CIP Funding Uses
Fiscal Years 2015 - 2019
$42,161,283
111
Capital Improvement Program
_____________________________________________________________
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 $70.3
million; of which, $33.5 million is to be general obligation funds supported and $36.8 million
is supported by 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.
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 partly resulting from recent hurricanes
affecting the Gulf Coast. 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. FY14 saw the completion of final phase of street improvement projects funded by
$3,485,000 in General Obligations Bonds issued in 2005.
FY15
Operating Budget
$42,666,206
FY15
Capital Budget
$7,065,039
Capital Operating Impact
$37,550
112
Capital Improvement Program
_____________________________________________________________
In fiscal year 2009, the City issued water and sewer revenue bonds totaling $12.1 million to
complete water and sewer capital improvements. The water plant rehabilitations and
second take point projects were completed in FY14. The 5-year CIP includes replacement of
a 42” water main and FM 528 water line. The funding source for the projects has not been
determined; but may require water and sewer revenue bond funding for completion.
Water and Sewer Fund working capital totaling $472K has been identified as a potential
funding source for the second elevated water storage tank rehab and central 16”
interconnect projects.
Other funding sources such as state and federal grants, donations, inter-local agreements,
capital leases and undesignated fund balance reserves 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.
Fiscal Year 2013-14 General Obligations Bond Election
At the direction of our City Council in 2012, the City Manager solicited citizen participation
to form an advisory group to evaluate the community’s needs and make a recommendation
regarding a potential general obligations bond election. During 2013, the citizens’ group
actively met and assessed the needs of the City relating to facilities, parks and streets &
drainage. The group also explored financing options to address the identified needs.
The consensus of the group was to put the needs to a vote of the Friendswood residents by
way of a bond election held in November 2013. In the weeks preceding the election, a
series of Town Hall meetings provided a platform to discuss the advisory group’s findings
and the bond election with other citizens.
The bond election passed with voters approving four (4) propositions totaling $24,085,000.
These included $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. The projects will have a
future annual budgetary impact of approximately $75,000 resulting from additional
operating cost such as utilities, janitorial services, mowing services and insurance.
While taking into consideration the City’s financial impact of debt issuance costs and annual
debt service payments, City Council approved a plan to issue bonds in 3 phases to complete
all projects within a time period of five to seven years.
This year’s budget reflects anticipated bond proceeds totaling about $9.4 million for round 1
of the bond projects authorized in 2013. Of this amount, $1.4 million will reimburse the
City’s General Fund for advance funding of expenditures related to the design and
engineering on several of the projects. The City’s capital budget includes $3.3 million to
begin phase 1 of the projects. The remaining portion of the bond proceeds will finish out
the round 1 projects scheduled for completion in year 2 of the City’s CIP.
Initial project descriptions are included in this section of the budget. Greater details will be
included in future budget documents as projects are included in each year’s capital budget.
113
Capital Improvement Program
_____________________________________________________________
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 adopted
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 adopted budget and future budgets will include at least $500,000,
annually, for this capital expenditure. The CIP proposes $500,000 for each fiscal year 2015
through 2018.
The City’s recommended significant non-routine capital expenditures for the next five years
of the CIP plan, totaling $38.2 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 budget impact
(if any).
Undesignated
General Fund
Balance
Supported
$1,000,000
2%
Park Land
Dedication Fund
Supported
$376,767
1%
General Fund
Operating
Budget
Supported
$2,500,000
6%General
Obligation Bonds
Supported
$22,714,295
54%
Grant Funds
Supported
$3,560,221
8%
Water & Sewer
Working Capital
Supported
$482,000
1%
Water & Sewer
Operating Fund
Supported
$1,500,000
4%
Water & Sewer
Revenue Bonds
Supported
$10,028,000
24%
Proposed CIP Funding Sources
Fiscal Years 2015 - 2019
$42,161,283
114
Capital Improvement Program
_____________________________________________________________
Proposed Utility Funds 2015 2016 2017 2018 2019
Total 5 Year
Plan
Sewer Improvements
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 300,000
$ 300,000
$ 0
$ 300,000
$ 300,000
$ 0
$ 300,000
$ 300,000
$ 0
$ 300,000
$ 300,000
$ 0
$ 300,000
$ 300,000
$ 0
$ 1,500,000
$ 1,500,000
$ 0
Water Improvements
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 0
$ 0
$ 0
$ 6,391,000
$ 482,000
$ 5,909,000
$ 4,119,000
$ 0
$ 4,119,000
$ 0
$ 0
$ 0
$ 0
$ 0
$ 0
$ 10,510,000
$ 482,000
$ 10,028,000
Total Utility Funds
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 300,000
$ 300,000
$ 0
$ 6,691,000
$ 782,000
$ 5,909,000
$ 4,419,000
$ 300,000
$ 4,119,000
$ 300,000
$ 300,000
$ 0
$ 300,000
$ 300,000
$ 0
$ 12,010,000
$ 1,982,000
$ 10,028,000
Proposed General
Obligations Funds 2015 2016 2017 2018 2019 Total 5 Year
Plan
Drainage
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 0
$ 0
$ 0
$ 0
$ 0
$ 0
$ 1,000,000
$ 1,000,000
$ 0
$ 0
$ 0
$ 0
$ 0
$ 0
$ 0
$ 1,000,000
$ 1,000,000
$ 0
Facilities & Equipment
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 1,369,250
$ 1,369,250
$ 0
$ 2,233,659
$ 2,233,659
$ 0
$ 1,125,000
$ 1,125,000
$ 0
$ 4,065,000
$ 4,065,000
$ 0
$ 0
$ 0
$ 0
$ 8,792,909
$ 8,792,909
$ 0
Parks
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 1,245,307
$ 1,245,307
$ 0
$ 3,209,130
$ 3,209,130
$ 0
$ 654,065
$ 654,065
$ 0
$ 2,025,106
$ 2,025,106
$ 0
$ 55,152
$ 55,152
$ 0
$ 7,188,760
$ 7,188,760
$ 0
Streets
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 4,150,482
$ 4,150,482
$ 0
$ 1,666,132
$ 1,666,132
$ 0
$ 3,902,150
$ 3,902,150
$ 0
$ 2,950,850
$ 2,950,850
$ 0
$ 500,000
$ 500,000
$ 0
$ 13,169,614
$ 13,169,614
$ 0
Total G.O. Funds
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 6,765,039
$ 6,765,039
$ 0
$ 7,108,921
$ 7,108,921
$ 0
$ 6,681,215
$ 6,681,215
$ 0
$ 9,040,956
$ 9,040,956
$ 0
$ 555,152
$ 555,152
$ 0
$ 30,151,283
$ 30,151,283
$ 0
115
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
$812,991 $623,000 $1,708,189 $134,424 $1,711,913 $500,000
Economic Development
Administration Grant Fund 77,670 390,674 537,497 180,131 503,475 0
Texas Department of
Rural Affairs Grant Fund 418,688 0 3,850,830 166,263 1,000,000 2,850,830
Police Investigations Fund 0 151,900 0 0 0 0
Park Land Dedication Fund 0 179,221 179,221 30,000 75,534 159,414
1,029,762 120,965 1,370,705 695,373 1,633,546 3,254,795
2,118,669 503,000 5,014,094 598,317 5,014,094 300,000
2006 Water and Sewer
376,467 739,835 1,522,249 165,422 1,524,394 0
193,576 429,708 946,624 173,353 825,760 0
Water and Sewer
Funding to be Determined 0 0 0 0 0 0
$5,027,823 $3,138,303 $15,129,409 $2,143,283 $12,288,716 $7,065,039
Construction Fund
2009 Water and Sewer
Construction Fund
Water and Sewer Fund
Capital Projects
Construction Funds
General Fund
Project Summary by Fund
General Obligation
116
Asphalt Overlay Program $0$0 $0$0 $0$0 $0 $0$0$0
Brittany Bay Blvd 0 0 0 0 0 0 0 0 0 0
Concrete Repairs 496,030 500,000 3,971 0 3,971 500,000 500,000 500,000 500,000 500,000
Friendswood Link Road 0 0 500,797 0 500,797 0 0 0 0 0
Laura Leigh Street Repair 0 0 0 0 0 0 0 0 0 0
FM 528 Traffic Signal 0 0 0 0 0 0 0 0 0 0
FY09 Gradall (Heavy Equipment) 0 0 0 0 0 0 0 0 0 0
Pavement Master Plan 0 0 0 0 0 0 0 0 0 0
Baker Road 0 0 571,059 0 571,059 0 0 0 0 0
Stadium Lane Parking 0 0 0 0 0 0 0 0 0 0
STREET PROJECTS $496,030 $500,000 $1,075,827 $0 $1,075,827 $500,000 $500,000 $500,000 $500,000 $500,000
Cowards Creek Drainage $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Dickinson Bayou Drainage 0 000000000
Mud Gully Detention & Conveyance 0 0 0 0 0 0 0 1,000,000 0 0
FM 518 (Downtown) Drainage 0 0 0 0 0 0 0 0 0 0
DRAINAGE PROJECTS $0 $0 $0 $0 $0 $0 $0 $1,000,000 $0 $0
Centennial Park Ph II & III $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Centennial Park Field Lighting 88,000 0 0 0 0 0 0 0 0 0
Stevenson Park Playground Renovation 0 0 0 0 0 0 0 0 0 0
Stevenson Park Tennis & Basketball Courts 0 0 0 0 0 0 0 0 0 0
Stevenson Park Gazebo (ramp & handrailing) 34,145 0 0 0 0 0 0 0 0 0
Stevenson Park Gazebo (driveway) 2,010 0 0 0 0 0 0 0 0 0
Stevenson Park Inflatable Water Feature 0 0 0 0 0 0 0 0 0 0
Stevenson Park Pool Replaster 0 0 0 0 0 0 0 0 0 0
Stevenson Park Splash Pad Improvements 40,814 0 6,155 0 6,155 0 0 0 0 0
Stevenson Park Bridge to Old City Park 0 0 0 0 0 0 0 0 0 0
1776 Park/West Ranch Canoe Portage 0 0 0 0 0 0 0 0 0 0
Imperial Estates Disc Golf Course 0 0 0 0 0 0 0 0 0 0
Imperial Estates Dog Training Park 0 0 0 0 0 0 0 0 0 0
Imperial Estates Hike & Bike Trails 0 0 0 0 0 0 0 0 0 0
Parks Improvements (Scenario 1 & Lake Friendswood) 0 0 224,576 7,700 224,576 0 0 0 0 0
Renwick Lighting 0 0 0 0 0 0 0 0 0 0
PARKS PROJECTS $164,969 $0 $230,731 $7,700 $230,731 $0 $0 $0 $0 $0
Animal Control Facility $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Centennial Park/Friendswood Jr High Parking Lot 0 0 0 0 0 0 0 0 0 0
Library Expansion Project 0 0 0 0 0 0 0 0 0 0
Library Parking Lot Improvements 0 0 0 0 0 00 000
City Hall HVAC Replacement 0 0 0 0 0 0 0 0 0 0
Library HVAC Replacement 0 0 0 0 0 0 0 0 0 0
Public Works HVAC Replacement 0 0 0 0 0 0 0 0 0 0
Fire Station #3 Renovation/Modification 4,680 0 278,631 0 278,631 0 0 0 0 0
FACILITY PROJECTS $4,680 $0 $278,631 $0 $278,631 $0 $0 $0 $0 $0
Public Works Capital Equipment $147,312 $0 $0 $0 $0 $0 $0 $0 $0 $0
Public Safety Capital Equipment 0 123,000 123,000 126,724 126,724 0 0 0 0 0
EQUIPMENT PROJECTS $147,312 $123,000 $123,000 $126,724 $126,724 $0 $0 $0 $0 $0
GENERAL FUND PROJECTS $812,991 $623,000 $1,708,189 $134,424 $1,711,913 $500,000 $500,000 $1,500,000 $500,000 $500,000
FY19
Proposed
Budget
Capital Improvement Plan
FY14-15 Budget
General Fund
FY13
ActualProject Name
FY15
Adopted
Budget
FY16
Proposed
Budget
FY14
Original
Budget
FY14
Amended
Budget
FY18
Proposed
Budget
FY17
Proposed
Budget
FY14
Year End
Estimate
FY14
YTD
6/30/14
117
General Fund (001)
Capital Improvement Projects
Account Listing
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
81-20 Buildings $0$0$0$0$0$0
81-40 Building Renovations 000000
82-30 Parking/Driveways 000000
84-00 Capital Operating Equipment 000000
88-00 Capital Equipment 000000
85-96 Surveying 000000
85-97 Soil/Concrete Testing 000000
General Government Total $0$0$0$0$0$0
58-00 Operating Equipment <$5000 $0 $0 $0 $0 $0 $0
66-00 Facility Maintenance 000000
74-00 Operating Services 000000
78-00 Contract Services 000000
81-10 Land 0 0 0 0 0 0
81-11 Easements And Row 0 0 0 0 0 0
81-20 Buildings 000000
85-81 Preliminary Study 000000
85-82 Design Engineering 000000
85-83 Architectural Services 0 0 0 0 0 0
85-91 Construction (Contracted)4,680 0 278,631 0 278,631 0
85-97 Soil/Concrete Testing 000000
88-00 Capital Equipment 0 123,000 123,000 126,724 126,724 0
Public Safety Total $4,680 $123,000 $401,631 $126,724 $405,355 $0
65-10 Street Maintenance $496,030 $500,000 $502,449 $0 $502,449 $500,000
71-30 Engineering Services 000000
81-11 Easements And Row 0 0 0 0 0 0
85-10 Street & Sidewalk Improv 000000
85-11 Concrete Streets 0 0 3,971 0 3,971 0
85-12 Asphalt Streets 0 0 500,797 0 500,797 0
85-19 Other Street Improvements 000000
85-30 Drainage Improvements 000000
85-81 Preliminary Engineering 000000
85-82 Design Engineering 000000
85-84 Constr Administration 0 0 0 0 0 0
85-91 Construction (Contracted)000000
85-96 Surveying 000000
85-97 Construction Testing 0 0 68,610 0 68,610 0
85-98 Misc Construction Costs 0 0 0 0 0 0
85-99 Geotechnical Services 000000
88-00 Capital Equipment 147,312 00000
Public Works Total $643,342 $500,000 $1,075,827 $0 $1,075,827 $500,000
58-00 Operating Equipment < $5000 $0 $0 $0 $0 $0 $0
65-64 Park Trail/Sidewalk Maintenance 2,01000000
82-20 Lighting 000000
82-30 Other Property Imprvmnts/Parking 000000
84-00 Capital Operating Equipment 000000
85-60 Parks Improvements 162,959 0 154,231 7,700 154,231 0
85-82 Design Engineering 0 0 50,000 0 50,000 0
85-83 Architectural Services 0 0 0 0 0 0
85-96 Surveying 0 0 11,500 0 11,500 0
82-40 Fence 000000
85-85 Construction Inspection 000000
85-91 Construction (Contracted)000000
85-97 Soil/Concrete Testing 0 0 9,000 0 9,000 0
85-99 Geotechnical Services 0 0 6,000 0 6,000 0
88-00 Capital Equipment 000000
Culture & Recreation Total $164,969 $0 $230,731 $7,700 $230,731 $0
81-10 Land $0 $0 $0 $0 $0 $0
81-12 Environmental Assess 000000
81-13 Appraisals 000000
81-15 Storm Water Detention 000000
85-96 Surveying 000000
Financial Admin Total $0 $0 $0 $0 $0 $0
GENERAL FUND PROJECTS $812,991 $623,000 $1,708,189 $134,424 $1,711,913 $500,000
118
Capital Improvement Plan
FY14-15 Budget
Proposed General Obligation Projects
Projects to be determined (FY14) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Shadowbend (FM 518 to Woodlawn) 0 0 55,424 0 55,424 160,726 176,850 0 0 0
Woodlawn (FM 2351 to Shadowbend) 0 0 0 0 0 0 0 400,000 0 0
Townes Road (Lucian to Crofter Glen) 0 0 55,425 0 55,425 94,725 122,850 0 0 0
Mary Ann (FM 518 to Christina) 0 0 55,425 0 55,425 246,525 247,050 0 0 0
Blackhawk (Link Road to Whittier) 0 0 0 0 0 0 0 1,000,523 815,610 0
Blackhawk (Whittier to Pennystone) 00000 001,101,613 901,320 0
Blackhawk (Pennystone to Regal Pine) 00000 00900,014 733,920 0
Winding Road (Melody to Riverside) 0 0 55,424 0 55,424 297,676 288,900 0 0 0
Friendswood Link Road 00000 00000
Blackhawk Boulevard 791,935 0 0 0 0 00000
Oak Vista Drive 156,265 0000 00000
Wandering Trail 81,5620000 00000
Other Street Improvements (as needed) 0 120,965 0 0 0 00000
STREET PROJECTS $1,029,762 $120,965 $221,698 $0 $221,698 $799,652 $835,650 $3,402,150 $2,450,850 $0
Annalea Whitehall Drain Phase II - IV $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Clover Acres Drainage 00000 00000
Coward Creek Watershed 00000 00000
Glennshannon Drainage 00000 00000
Mission Estates Outfall 00000 00000
Praire Wilde Drainage 00000 00000
Sun Meadow Drainage Phase II - V 00000 00000
W. Edgewood (FM 2351) Drainage Outfall Wegner Ditch 0 0 0 0 0 00000
Woodlawn Drainage 00000 00000
Library Expansion Project-Drawings 00000 00000
Baker Road Detention 00000 00000
Shadowbend Drainage Phase II 00000 00000
Shadowbend Drainage Phase III 00000 00000
Melody Lane Drainage 00000 00000
FM 518 Drainage Improvements 0 0 0 0 0 00000
Mud Gully Detention & Conveyance 00000 00000
Southern Panhandle Reg. Detention 00000 00000
Northern Panhandle Reg. Detention 00000 00000
DRAINAGE PROJECTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Centennial Park Ph II & III $0 $0 $269,500 $1,929 $269,500 $98,000 $382,500 $100,000 $0 $0
Stevenson Park Improvements 0 0 77,687 17,444 77,687 168,8130000
1776 Park, Imperial Estates Improvements 0 0 0 0 0 0 0 0 500,000 0
Lake Friendswood Improvements 0 0 0 0 0 0 0 500,000 0 0
Expansion of Existing Parks 0 0 0 0 0 0 0 0 1,470,500 0
Friendswood Sports Park Improvements 0 0 125,820 0 125,820 819,080 773,100 0 0 0
Friendswood Sports Park Land Acq. 00000 02,000,000000
PARKS PROJECTS $0 $0 $473,007 $19,373 $473,007 $1,085,893 $3,155,600 $600,000 $1,970,500 $0
Fire Station #4 Expansion $0 $0 $0 $0 $0 $0 $0 $0 $4,065,000 $0
Fire Station #5 Construction 0 0 478,000 478,000 478,000 178,500 718,500 1,125,000 0 0
Public Safety Bldg Ph I 00000 00000
Animal Control Building 00000 00000
Library Expansion 0 0 198,000 198,000 198,000 1,190,750 1,136,250 0 0 0
City Hall Parking Lot Expansion 00000 00000
Civic Center 00000 00000
Records Retention Center 00000 00000
FACILITY PROJECTS $0 $0 $676,000 $676,000 $676,000 $1,369,250 $1,854,750 $1,125,000 $4,065,000 $0
GENERAL OBLIGATION FUND PROJECTS $1,029,762 $120,965 $1,370,705 $695,373 $1,370,705 $3,254,795 $5,846,000 $5,127,150 $8,486,350 $0
Source for Future Years: The Capital Improvement Program Manual
FY19
Proposed
Budget
FY16
Proposed
Budget
FY17
Proposed
Budget
FY14
YTD
6/30/14Project Name
FY15
Adopted
Budget
FY18
Proposed
Budget
FY13
Actual
FY14
Year End
Estimate
FY14
Original
Budget
FY14
Amended
Budget
119
General Obligation Bonds Fund (250 - 252)
Capital Improvement Projects
Account Listing
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
58-00 Operating Equipment <$5000 $0 $0 $0 $0 $0 $0
66-00 Facility Maintenance 00000 0
74-00 Operating Services 00000 0
78-00 Contract Services 00000 0
81-10 Land 00000 0
81-11 Easements And Row 00000 0
81-20 Buildings 00000 0
85-81 Preliminary Study 00000 0
85-82 Design Engineering 0 0 478,000 478,000 478,000 0
85-83 Architectural Services 00000 0
85-91 Construction (Contracted)00000178,500
85-97 Soil/Concrete Testing 00000 0
88-00 Capital Equipment 00000 0
Public Safety Total $0 $0 $478,000 $478,000 $478,000 $178,500
65-10 Street Maintenance $0$0$0$0$0 $0
71-30 Engineering Services 00000 0
81-11 Easements And Row 00000 0
85-10 Street & Sidewalk Improv 00000 0
85-11 Concrete Streets 00000 0
85-12 Asphalt Streets 0 0 0 0 0 0
85-19 Other Street Improvements 00000 0
85-30 Drainage Improvements 00000 0
85-81 Preliminary Engineering 00000 0
85-82 Design Engineering 13,626 0 221,698 0 221,698 0
85-84 Constr Administration 00000 0
85-91 Construction (Contracted)994,116 120,965 0 0 262,841 799,652
85-96 Surveying 5,3900000 0
85-97 Construction Testing 16,630 0 0 0 0 0
85-98 Misc Construction Costs 00000 0
85-99 Geotechnical Services 00000 0
88-00 Capital Equipment 00000 0
Public Works Total $1,029,762 $120,965 $221,698 $0 $484,539 $799,652
58-00 Operating Equipment < $5000 $0 $0 $0 $0 $0 $0
81-12 Environmental Assessment 00000 0
82-20 Lighting 00000 0
82-30 Other Property Imprvmnts/Parking 00000 0
85-60 Parks Improvements 0 0 473,007 19,373 473,007 0
85-83 Architectural Services 0 0 198,000 198,000 198,000 0
85-96 Surveying 00000 0
82-40 Fence 00000 0
85-85 Construction Inspection 00000 0
85-91 Construction (Contracted)000002,276,643
88-00 Capital Equipment 00000 0
Culture & Recreation Total $0 $0 $671,007 $217,373 $671,007 $2,276,643
GENERAL OBLIGATION FUND PROJECTS $1,029,762 $120,965 $1,370,705 $695,373 $1,633,546 $3,254,795
120
Capital Improvement Plan
FY14-15 Budget
Police Investigations Funds
Funds101 and 102
Police Communications Dispatch Consoles $0 $151,900 $0 $0 $0 $0 $0 $0 $0 $0
POLICE CAPITAL EQUIPMENT PROJECTS $0 $151,900 $0 $0 $0 $0 $0 $0 $0 $0
POLICE INVESTIGATIONS FUND PROJECTS $0 $151,900 $0 $0 $0 $0 $0 $0 $0 $0
Police Investigations Funds (101 & 102)
Capital Improvement Projects
Account Listing
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
84-00 Capital Operating Equipment $0 $0 $0 $0 $0 $0
88-00 Capital Equipment 0 151,900 0 0 0 0
Police Capital Equipment Projects Total $0 $151,900 $0 $0 $0 $0
POLICE INVESTIAGTION FUND PROJECTS $0 $151,900 $0 $0 $0 $0
FY18
Proposed
Budget
FY19
Proposed
Budget
FY14
Year End
Estimate
FY15
Adopted
Budget
FY16
Proposed
Budget
FY17
Proposed
Budget
FY14
YTD
6/30/14Project Name
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
121
Capital Improvement Plan
FY14-15 Budget
Economic Development Administration Grant Fund
Fund 140
FM 2351/Beamer Rd. Water Imprvmnts $53,787 $19,303 $19,303 $3,963 $19,303 $0 $0 $0 $0 $0
DISTRIBUTION PROJECTS $53,787 $19,303 $19,303 $3,963 $19,303 $0 $0 $0 $0 $0
FM 2351/Beamer Rd. Sewer Imprvmnts $23,883 $371,371 $518,194 $176,168 $484,172 $0 $0 $0 $0 $0
COLLECTION PROJECTS $23,883 $371,371 $518,194 $176,168 $484,172 $0 $0 $0 $0 $0
EDA GRANT FUND PROJECTS $77,670 $390,674 $537,497 $180,131 $503,475 $0 $0 $0 $0 $0
Economic Development Grant Fund (140)
Capital Improvement Projects
Account Listing
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
81-11 Easements And Row $0 $0 $0 $0 $0 $0
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 Drainage Improvements 0 0 0 0 0 0
85-81 Preliminary Engineering 0 0 0 0 0 0
85-82 Design Engineering 16,030 0 7,547 3,547 7,547 0
85-84 Constr Administration 0 0 0 0 0 0
85-91 Construction (Contracted) 61,640 390,674 529,950 176,584 495,928 0
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
88-00 Capital Equipment 0 0 0 0 0 0
PUBLIC WORKS IMPROVEMENTS $77,670 $390,674 $537,497 $180,131 $503,475 $0
EDA GRANT FUND PROJECTS $77,670 $390,674 $537,497 $180,131 $503,475 $0
FY19
Proposed
Budget
FY15
Adopted
Budget
FY13
Actual
FY14
Original
Budget
FY14
Amended
BudgetProject Name
FY16
Proposed
Budget
FY18
Proposed
Budget
FY14
Year End
Estimate
FY17
Proposed
Budget
FY14
YTD
6/30/14
122
Capital Improvement Plan
FY14-15 Budget
Texas Department of Rural Affairs Grant Fund
Fund 142
Fire Station #3 Renovations $84,175 $0 $27,553 $0 $0 $0 $0 $0 $0 $0
Public Works SCADA System Upgrade - Phase I 0 0 0 0 0 0 378,909000
Natural Gas Emergency Generators 00 00 0 0 0000
FACILITIES PROJECTS $84,175 $0 $27,553 $0 $0 $0 $378,909 $0 $0 $0
Friendswood Link Road (Phase 2) $334,513 $0 $3,823,277 $166,263 $1,000,000 $2,850,830 $330,482 $0 $0 $0
STREET PROJECTS $334,513 $0 $3,823,277 $166,263 $1,000,000 $2,850,830 $330,482 $0 $0 $0
TDRA GRANT FUND PROJECTS $418,688 $0 $3,850,830 $166,263 $1,000,000 $2,850,830 $709,391 $0 $0 $0
Texas Department of Rural Affairs Grant Fund (142)
Capital Improvement Projects
Account Listing
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
78-00 Contract Services $42,200 $0 $0 $74,610 $74,610 $0
84-00 Capital Operating Equipment 20,175 0 0 0 0 0
81-11 Easements And Row 0 0 1,000 1,000 1,000 0
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 Drainage Improvements 0 0 0 0 0 0
85-81 Preliminary Engineering 11,700 0 0 0 0 0
85-82 Design Engineering 272,138 0 0 90,653 90,653 0
85-84 Constr Administration 0 0 0 0 0 0
85-91 Construction (Contracted) 72,475 0 3,849,830 0 833,737 2,850,830
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
88-00 Capital Equipment 0 0 0 0 0 0
Public Works Total $418,688 $0 $3,850,830 $166,263 $1,000,000 $2,850,830
TDRA GRANT FUND PROJECTS $418,688 $0 $3,850,830 $166,263 $1,000,000 $2,850,830
Project Name
FY16
Proposed
Budget
FY18
Proposed
Budget
FY14
Year End
Estimate
FY17
Proposed
Budget
FY14
YTD
6/30/14
FY19
Proposed
Budget
FY15
Adopted
Budget
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
123
Capital Improvement Plan
FY14-15 Budget
Park Land Dedication Fund
Fund 164
Centennial Park Improvements $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Park Improvements & Lake Friendswood 0 179,221 179,221 30,000 75,534 159,4140000
City Parks Improvements 00000053,530 54,065 54,606 55,152
Stevenson Park Improvements 0000000000
PARKS & RECREATION PROJECTS $0 $179,221 $179,221 $30,000 $75,534 $159,414 $53,530 $54,065 $54,606 $55,152
PARK LAND DEDICATION FUND PROJECTS $0 $179,221 $179,221 $30,000 $75,534 $159,414 $53,530 $54,065 $54,606 $55,152
Park Land Dedication Fund (164)
Capital Improvement Projects
Account Listing
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
82-20 Lighting$0 $0 $0 $0 $0 $0
82-40 Fencing 000000
81-11 Easements And Row 0 0 0 0 0 0
85-60 Park Improvements 0 179,221 179,221 30,000 75,534 159,414
85-81 Preliminary Engineering 000000
85-82 Design Engineering 000000
85-84 Constr Administration 0 0 0 0 0 0
85-91 Construction (Contracted)000000
85-96 Surveying 000000
85-97 Soil/Concrete Testing 000000
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 000000
Parks & Recreation Total $0 $179,221 $179,221 $30,000 $75,534 $159,414
PARK LAND DEDICATION FUND PROJECTS $0 $179,221 $179,221 $30,000 $75,534 $159,414
Project Name
FY16
Proposed
Budget
FY18
Proposed
Budget
FY14
Year End
Estimate
FY17
Proposed
Budget
FY14
YTD
6/30/14
FY19
Proposed
Budget
FY15
Adopted
Budget
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
124
Capital Improvement Plan
FY14-15 Budget
Water and Sewer Fund
Fund 401
Fire Hydrant Spacing Program $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Neighborhood Waterline Replacement 0 0 00 000000
Water Meter Change Out Program 0 0 0 0 0 0 0 0 0 0
Water Plant #2 Rehab 46,046 0 597,541 14,066 597,541 0 0 0 0 0
Water Plant #5 Rehab 0 0 00 000000
Water Plant #6 Rehab 0 0 0 0 0 0 0 0 0 0
Water Plant #7 Rehab 0 0 1,538,625 39,488 1,538,625 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 Trl 157,589 0 0 0 0 0 0 0 0 0
Waterlines- Frwd Link/Whispering Pines 0 0 191,377 0 191,377 0 0 0 0 0
Utility Impact Fee Update Study 14,625 0 20,375 0 20,375 0 0 0 0 0
Utility Rate Study 0 0 50,000 26,620 50,000 0 0 0 0 0
Second Elevated Water Storage Tank Rehab 0 0 0 0 0 0 372,000 0 0 0
Central 16" Interconnect 0 0 0 0 0 0 110,000 0 0 0
Surface Water Purchase (COH) 0 0 00 000000
DISTRIBUTION PROJECTS $218,260 $0 $2,397,918 $80,174 $2,397,918 $0 $482,000 $0 $0 $0
Sewer Line Maint & Cleaning $239,596 $300,000 $600,000 $228,283 $600,000 $300,000 $300,000 $300,000 $300,000 $300,000
Sewer Line PSB 0 0 00 000000
Utility Master Plan 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 1,659,988 0 1,122,749 96,545 1,122,749 0 0 0 0 0
Stadium Lane Parking Sewer Line 0 0 0 0 0 0 0 0 0 0
Sewerlines- Frwd Link/Whispering Pines 0 0 191,377 0 191,377 0 0 0 0 0
Eagle Lake Lift Station Improvement 0 0 00 000000
Lift Station #18 Replacement 825 0 499,050 0 499,050 0 0 0 0 0
San Joaquin Lift Station Improvements 0 0 0 0 0 0 0 0 0 0
Public Works Capital Operating Equipment 0 203,000 203,000 193,315 203,000 0 0 0 0 0
COLLECTION PROJECTS $1,900,409 $503,000 $2,616,176 $518,143 $2,616,176 $300,000 $300,000 $300,000 $300,000 $300,000
WATER & SEWER FUND PROJECTS $2,118,669 $503,000 $5,014,094 $598,317 $5,014,094 $300,000 $782,000 $300,000 $300,000 $300,000
Source for Future Years: The Capital Improvement Program Manual
Project Name
FY16
Proposed
Budget
FY18
Proposed
Budget
FY14
Year End
Estimate
FY17
Proposed
Budget
FY14
YTD
6/30/14
FY19
Proposed
Budget
FY15
Adopted
Budget
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
125
Water and Sewer Fund (401)
Capital Improvement Projects
Account Listing
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
54-76 Water Meters-Repl Program $0 $0 $0 $0 $0 $0
54-78 Fire Hydrant Program 0 0 0 0 0 0
71-30 Engineering Services 14,625 0 70,375 26,620 70,375 0
85-41 Distribution Lines 0 0 0 0 0 0
85-81 Preliminary Engineering 0 0 0 0 0 0
85-82 Design Engineering 46,046 0 31,049 3,906 31,049 0
85-85 Construction Inspection 0 0 0 0 0 0
85-91 Construction (Contracted) 157,589 0 2,263,550 47,500 2,263,550 0
85-96 Surveying 0 0 0 0 0 0
85-97 Soil/Concrete Testing 0 0 32,944 2,148 32,944 0
85-99 Geotechnical Services 0 0 0 0 0 0
Water (Distribution System) $218,260 $0 $2,397,918 $80,174 $2,397,918 $0
65-51 Collection Line Maintenance $239,596 $300,000 $600,000 $228,283 $600,000 $300,000
71-30 Engineering Services 0 0 0 0 0 0
65-52 Lift Station Maintenance 0 0 0 0 0 0
77-20 Software Support Services 0 0 0 0 0 0
84-00 Capital Operating Equipment 0 203,000 203,000 193,315 203,000 0
85-51 Collection Lines 0 0 0 0 0 0
85-81 Preliminary Engineering 0 0 0 0 0 0
85-82 Design Engineering 0 0 81,750 0 81,750 0
85-91 Construction (Contracted) 1,659,988 0 1,731,426 96,545 1,731,426 0
85-96 Surveying 825 0 0 0 0 0
Sewer (Collection System) $1,900,409 $503,000 $2,616,176 $518,143 $2,616,176 $300,000
WATER & SEWER PROJECTS $2,118,669 $503,000 $5,014,094 $598,317 $5,014,094 $300,000
126
Capital Improvement Plan
FY14-15 Budget
Proposed Water and Sewer Bonds Projects
Bay Area Blvd Waterline $0 $0 $0 $0 $0 $0 $0$0$0$0
Blackhawk Waterline 0 0 0 0 0 0 0000
Water Plant #2 Rehabilitation 0 108,867 132,180 113,000 132,180 0 0000
Water Plant #5 Rehabilitation 0 320,841 101,017 26,607 101,017 0 0000
Water Plant #6 Rehabilitation 0 0 0 0 0 0 0000
Water Plant #7 Rehabilitation 0 739,835 1,219,322 122,382 1,219,322 0 0000
Deepwood Force Main 0 0 0 0 0 0 0 0 0 0
Beamer Road Water Line 0 0 0 0 0 0 0000
42" Water Main Replacement 0 0 0 0 0 0 0 0 0 0
COH Raw Water System Buy-In 0 0 0 0 0 0 0000
Second Take Point Phase II 0 0 0 0 0 0 0000
Water Distribution Replacement & Upgrades 0 0 0 0 0 0 0000
Second Elevated Water Storage Tank Rehab 0 0 0 0 0 0 0000
Water Plant #3 Rehabilitation 0 0 0 0 0 0 0000
Water Plant #4 Rehabilitation 0 0 0 0 0 0 0000
Water Plant #1 Rehabilitation 0 0 0 0 0 0 0000
DISTRIBUTION PROJECTS $0 $1,169,543 $1,452,519 $261,989 $1,452,519 $0 $0 $0 $0 $0
Deepwood Force Main $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Deepwood LS Expansion 0 0 0 0 0 0 0000
Sunmeadow LS #8 Replacement 0 0 0 0 0 0 0000
South Friendswood Force Main Div 0 0 0 0 0 0 0000
Beamer Road Sanitary Sewer 0 0 0 0 0 0 0000
El Dorado/Lundy Lane Sanitary Sewer 0 0 0 0 0 0 0000
Blackhawk WWTP Rehab 0 0 0 0 0 0 0 0 0 0
Lift Station #3 Replacement 2,835 0 720,504 25,662 720,504 0 0000
Lift Station #6 Replacement 373,632 0 295,850 51,124 177,131 0 0000
COLLECTION SYSTEM PROJECTS $376,467 $0 $1,016,354 $76,786 $897,635 $0 $0 $0 $0 $0
WATER & SEWER BONDS FUND PROJECTS $376,467 $1,169,543 $2,468,873 $338,775 $2,350,154 $0 $0 $0 $0 $0
Source for Future Years: The Capital Improvement Program Manual
Some projects may be, ultimately, funded from Water & Sewer Fund working capital.
FY19
Proposed
BudgetProject Name
FY14
YTD
6/30/14
FY16
Proposed
Budget
FY18
Proposed
Budget
FY17
Proposed
Budget
FY14
Year End
Estimate
FY15
Adopted
Budget
FY14
Original
Budget
FY14
Amended
Budget
FY13
Actual
127
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
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)0 739,835 739,000 85,000 739,835 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
Water (Distribution System) $0 $739,835 $739,000 $85,000 $739,835 $0
81-10 Land $0 $0 $15,773 $15,772 $15,773 $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 0 0 0 0 0 0
85-81 Preliminary Engineering 0 0 0 0 0 0
85-82 Design Engineering 15,037 0 83,838 13,526 83,838 0
85-84 Constr Administration 0 0 0 0 0 0
85-91 Construction (Contracted)360,605 0 675,638 50,186 676,948 0
85-96 Surveying 825 0 5,000 0 5,000 0
85-97 Soil/Concrete Testing 0 0 3,000 938 3,000 0
85-99 Geotechnical Services 0 0 0 0 0 0
Sewer (Collection System) $376,467 $0 $783,249 $80,422 $784,559 $0
2006 W/S BOND PROJECTS $376,467 $739,835 $1,522,249 $165,422 $1,524,394 $0
FY13
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
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 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 54,253 0 42,322 8,589 42,322 0
85-84 Constr Administration 0 0 0 0 0 0
85-91 Construction (Contracted)139,323 429,708 671,197 164,764 550,333 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
WATER (DISTRIBUTION SYSTEM)$193,576 $429,708 $713,519 $173,353 $592,655 $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 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 0 233,105 0 233,105 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
SEWER (COLLECTION SYSTEM)$0 $0 $233,105 $0 $233,105 $0
2009 W/S BOND PROJECTS $193,576 $429,708 $946,624 $173,353 $825,760 $0
TOTAL W/S BONDS FUND PROJECTS $570,043 $1,169,543 $2,468,873 $338,775 $2,350,154 $0
2009 Water and Sewer Bond Construction Fund (419)
Capital Improvement Projects
Account Listing
2006 Water and Sewer Bond Construction Fund (418)
Capital Improvement Projects
Account Listing
128
Capital Improvement Plan
FY14-15 Budget
Water and Sewer Fund
(Funding to be Determined)
42" Water Main Replacement $0 $0 $0 $0 $0 $0 $4,709,000 $2,291,000 $0 $0
Water Plant #7 Rehabilitation 0 0 0 0 0 0 0 0 0 0
East FM 528 Water Line 0 0 0 0 0 0 0 1,828,000 0 0
Western Loop 16" Waterline 0 0 0 0 0 0 1,200,000
Water Plant #6 Rehab 0 0 0 0 0 0 0 0 0 0
Mandale Rd. Waterline Extension 0 0 0 0 0 0 0 0 0 0
Surface Water Purchase (COH)000000 0 000
DISTRIBUTION PROJECTS $0 $0 $0 $0 $0 $0 $5,909,000 $4,119,000 $0 $0
Lift Station #3 Replacement 000000 0 000
Lift Station #6 Replacement 000000 0 000
Blackhawk WWTP Rehab 0 0 0 0 0 0 0 0 0 0
Software Support Services (GIS)000000 0 000
Stadium Lane Parking Sewer Line 000000 0 000
Eagle Lake Lift Station Improvement 000000 0 000
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 $5,909,000 $4,119,000 $0 $0
Source for Future Years: The Capital Improvement Program Manual
FY19
Proposed
Budget
FY15
Adopted
Budget
FY13
Actual
FY14
Original
Budget
FY14
Amended
BudgetProject Name
FY16
Proposed
Budget
FY18
Proposed
Budget
FY14
Year End
Estimate
FY17
Proposed
Budget
FY14
YTD
6/30/14
129
Capital Improvement Program
_____________________________________________________________
SIGNIFICANT NON-RECURRING
GENERAL OBLIGATION PROJECTS
(Planned for FY15 – FY19)
130
Capital Improvement Program
_____________________________________________________________
Project Name: Lake Friendswood and Community Parks Improvements
Project Type: Parks Improvements
Subtype: Construction
Completion Year: 2015
Total Budget: $1,080,000
Budgeted in FY15: $159,414
Funding Source:
Undesignated General Fund Balance
Park Land Dedication Fund Balance
Description
The proposed improvements provide for the
full development of Lake Friendswood which
would allow for camping, picnics, fishing,
swimming at own risk, and non-motorized
boating. Other community parks
improvements include equipment replacement,
upgrades or additions.
Justification
In addition to the recreational benefit to
Friendswood residents and visitors,
development of the lake will add 35 acres of
usable park space; helping to address City’s
need to meet the National Recreation and
Parks Association standards of 100 acres of
usable park space per 1,000 residents.
Budgetary Impact
The estimated annual budgetary impact associated with the development of the Lake will be $21,000
to cover lighting and maintenance of the roadway, parking, restroom, pavilion and floating pier.
Project Name: Mud Gully Detention and Conveyance
Project Type: Drainage
Subtype: Construction
Completion Year: 2017
Total Budget: $1,000,000
Funding Source:
Undesignated General Fund Reserves
Description
The City of Friendswood, in participation with
the Galveston County Consolidated Drainage
District, Harris County Flood Control District,
Harris County, and Galveston County will
undertake the Mud Gully Detention and
Channel Improvements. This will include 120-
Acre Detention Basin providing 1,550 acre-feet
of detention capacity and approximately 1 mile
of conveyance improvements.
Justification
The above improvements would drop the
surface elevation of Clear Creek and the Mud
Gully, and provide benefits to over 700
structures that are within the 100-year flood
plain. This is a component of the Clear Creek
Federal Flood Control project which is being re-
evaluated by the U.S. Army Corps of
Engineers.
Budgetary Impact
This project will not result in any additional operating cost for the City.
131
Capital Improvement Program
_____________________________________________________________
Project Name: SCADA System Upgrade, Phase I
Project Type: Utility Facility
Subtype: Equipment
Completion Year: 2016
Total Budget: $378,909
Funding Source:
Grant Funding (CDBG - General Land Office)
Description
Upgrade of the City’s current utility
communications system which sends
operational status data from each utility facility
throughout the City to the Public Works office.
Justification
Current SCADA equipment is nearing the end
of its expected useful life and requires constant
upkeep and repairs. New equipment will
reduce repair and maintenance cost for several
years.
Budgetary Impact
This project will not result in any additional operating cost for the City. However, repair and
maintenance cost savings are expected after upgrade occurs.
Project Name: Friendswood Link Road (Phase 2)
Project Type: Thoroughfare
Subtype: Construction
Completion Year: 2015 - 2016
Total Budget: $4,600,000
Funding Source:
Grant Funding (CDBG - General Land Office)
Description
Friendswood Link Road (Phase 2) will widen
the existing two lane roadway from Blackhawk
Boulevard to FM 518 to a four lane roadway.
The project area is entirely within Friendswood.
Justification
The above improvements will expand the City’s
emergency evacuation route. Funding
availability from the General Land Office
through the Texas Department of Rural Affairs
Community Development Block Grant will
enable the City to complete the thoroughfare
expansion.
Budgetary Impact
Annual estimated street maintenance cost is $3,342 per mile. This project consists of approximately
1.7 miles. Upon completion, this project’s annual maintenance cost would be roughly $5,681.
132
Capital Improvement Program
_____________________________________________________________
Project Name: Street Improvements (funded by G.O. Bonds authorized in 2013)
Project Type: Thoroughfare
Subtype: Construction
Completion Year: 2015 - 2018
Total Budget: $7,710,000
Funding Source:
General Obligation Bonds (authorized 11/13)
Description
The 2013 bond election included a proposition
for street improvements identified in the City’s
Pavement Management Master Plan as needing
repair/replacement. The proposed
improvements will replace damaged roadways.
The project will consist of Shadow Bend
Avenue, Woodlawn Drive, Townes Road, Mary
Ann Drive, Blackhawk Boulevard, Winding
Road.
Justification
As identified in the Master Plan, replacing these roadways will help reduce on-going operation &
maintenance costs for both the City and motorists traveling in Friendswood.
Budgetary Impact –
Annual estimated street maintenance cost is $3,342 per mile. This project consists of 2.84 total miles.
Upon completion, this project’s annual maintenance cost would be approximately $9,491.
Project Name: Parks Improvements (funded by G.O. Bonds authorized in 2013)
Project Type: Parks
Subtype: Improvements
Completion Year: 2015 - 2018
Total Budget: $7,285,000
Funding Source:
General Obligations Bonds (authorized 11/13)
Description
The 2013 bond election included a proposition
to address community parks improvement
needs identified in City’s Parks Master Plan and
in the 2013 citizens’ survey. Parks projects
will include Lake Friendswood improvements,
land acquisition to develop additional parks
space and improve existing parks (Stevenson,
Centennial and Sports) with new amenities.
Justification
Land acquisition for additional parks space will
enable the City to be closer to the NRPA
acreage per capita standards. Improvements
will provide more amenities and accessibility at
Friendswood’s existing park lands.
Budgetary Impact
The estimated annual budgetary impact is approximately $37,550 upon completion of the parks
projects identified beginning in FY15. This includes facility services (such as mowing and janitorial),
facility supplies, and utilities.
133
Capital Improvement Program
_____________________________________________________________
Project Name: Library Expansion (funded by G.O. Bonds authorized in 2013)
Project Type: Facilities
Subtype: Improvements
Completion Year: 2015 - 2016
Total Budget: $2,525,000
Funding Source:
General Obligations Bonds (authorized 11/13)
Description
The 2013 bond election included a proposition
to renovate and expand the City’s existing
public library. The expansion will add 6,000
square feet to the facility bringing the total
square footage to 21,000.
Justification
The renovation and expansion project will
provide additional space to increase the
library’s resources catalog volume and provide
a more vibrant facility for library patrons.
Budgetary Impact
Upon completion in FY16, the library expansion project will have an annual budgetary impact of
approximately $22,575 which will include additional utility costs, janitorial services, landscaping
services and facility supplies.
Project Name: Fire Station Improvements & Construction
(funded by G.O. Bonds authorized in 2013)
Project Type: Facilities
Subtype: Improvements
Completion Year: 2015 - 2018
Total Budget: $6,565,000
Funding Source:
General Obligations Bonds (authorized 11/13)
Description
The 2013 bond election included a proposition
to expand the City’s existing Fire Station #4 to
become the new Fire and EMS department
headquarters and build a new Fire Station to
replace the City’s current Fire Station #1.
Justification
The Fire Station improvements will provide
adequate space for personnel and equipment
as population and need for Fire/EMS services
grows. The improvements will allow the City
to better meet the 2 mile radius coverage
requirements established by the Insurance
Services Organization and National Fire
Protection Association (NFPA).
Budgetary Impact
Upon completion of the project in FY18, additional operating cost for the City for the new fire station
will be approximately $18,000. This will include utilities, alarm monitoring services and annual fire
inspection services.
134
Capital Improvement Program
_____________________________________________________________
SIGNIFICANT NON-RECURRING
UTILITY SERVICES PROJECTS
(Planned for FY15 – FY19)
135
Capital Improvement Program
_____________________________________________________________
Project Name: Second Elevated Water Storage Tank Rehabilitation
Project Type: Utility
Subtype:
Water Plant Improvements
Completion Year: 2015
Total Budget: $372,000
Funding Source:
Water & Sewer Fund Working Capital
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.
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.
Budgetary 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: East FM 528 Water Line
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: 2016
Total Budget: $1,828,000
Funding Source: Not yet identified
Description
This project consists of the installation of 2,850
linear feet of fourteen-inch waterline that
would extend water service to the East Service
Area, and then loop the line back into the
existing system by installing 6,600 linear feet
of twelve-inch waterline down to Bay Area
Boulevard.
Justification
The Water Distribution System is stretched thin
when it gets beyond Bay Area Boulevard, south
of FM 528. There are also not enough loops
back to sustain pressure in this area. This will
give potable water to the eastern most area of
the City and loop the FM 528 line to the Bay
Area Boulevard line.
Budgetary Impact
This capital improvement project involves adding a total of 9,450 linear feet (or 1.8 miles) to the
City’s existing waterlines. Based on current waterline maintenance cost of approximately $1,772 per
mile, additional annual operating maintenance cost for this project will be about $2,900 to $3,200.
136
Capital Improvement Program
_____________________________________________________________
Project Name: 42 Inch Water Main Replacement
Project Type: Utility
Subtype:
Water Distribution Improvements
Completion Year: 2017
Budget: $7,000,000
Funding Source:
Not yet identified
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
2015 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.
Budgetary 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.
137
Capital Improvement Program
_____________________________________________________________
Project Name: Western Loop 16” Waterline
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: 2016
Total Budget: $1,200,000
Funding Source: Not yet identified
Description
This project consists of extending waterlines
from water plant #4 connecting to existing City
waterlines in the western portion of our service
area.
Justification
The project would improve water pressure
along FM 528 and open the western portion of
the City for development opportunities.
Budgetary Impact
This capital improvement project involves adding a total of approximately 5 miles to the City’s existing
waterlines. Based on current waterline maintenance cost of approximately $1,772 per mile, additional
annual operating maintenance cost for this project will be about $9,000.
Project Name: Central 16” Interconnect
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: 2016
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.
Budgetary 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
$1,772 per mile, additional annual operating maintenance cost for this project will be about $1,000.
138
Capital Improvement Program
_____________________________________________________________
Capital Improvements Program - General Government Projects
Beyond 5-Year CIP
PROJECT Estimated
Cost
Other
Funds
Other
Funding
Source
Records Retention Center $558,000 $0
Brittany Bay Blvd Phase 1 (East of FM 528) $11,152,931 $6,203,100 Development
Contribution
FM 518 Drainage Improvements Phase 2 $3,296,400 $0
Shadowbend Drainage Improvements Ph. II $499,200 $0
Sunmeadow Drainage Improvements $3,768,000 $0
Public Safety Building Phase 2 $3,578,400 $0
Public Works Building Renovation $1,634,400 $0
San Joaquin Pkwy Reconstruction $678,000 $0
Fire Dept Training Field Upgrades $940,800 $0
Parks Maintenance Building Phase 1 & 2 $1,200,000 $0
Total Estimates $27,306,131 $6,203,100
139
Capital Improvement Program
_____________________________________________________________
Capital Improvements Program – Water & Sewer Projects
Beyond 5-Year CIP
PROJECT Estimated
Cost
Other
Funds
Other
Funding
Source
Automated Meter Reading System $3,600,000 $0
Beamer Road Sanitary Sewer Future Phases $3,658,800 $0
Beamer Road Water Line Future Phases $1,779,600 $0
Blackhawk Treatment Plant Capacity $10,074,000 $0
El Dorado - Lundy Lane Sanitary Sewer $3,404,400 $0
FM 528 - Falcon Ridge to Windsong Sanitary Sewer $847,200 $0
FM 528 - Lundy Lane to Tower Estates Sanitary
Sewer $1,330,800 $0
San Joaquin Estates Water Line Replacement $1,707,600 $0
SCADA System Upgrade – Phase 2 $240,000 $0
South Friendswood Service Area Water Loop $858,000 $0
Water Distribution Replacement and Upgrades $6,000,000 $0
Surface Water Plant #1 Rehabilitation $358,800 $0
Water Plant #3 Rehabilitation $184,800 $0
Water Plant #4 Rehabilitation $184,800 $0
Windsong Sanitary Sewer $2,582,400 $0
Total Estimates $36,811,200 $0
140
Capital Improvement Program
_____________________________________________________________
Capital Projects completed since CIP Program Inception (1999)
City Facilities
Public Safety Building
Fire Station #4
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
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
Drainage
Annalea/Whitehall/Kings Park – Phase 1
Clover Acres
FM 518 – Phase 1
Glennshannon – Phase 1
Sunmeadow – Phase 1
W. Shadowbend/Woodlawn – Phase 1
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 waterlines
Friendswood Link/Whispering Pines sewerlines
Public Works heavy equipment purchases
Utility Impact Fee Study - 2013
Utility Cost of Service & Rate Study - 2014
141
DEPARTMENT SUMMARY
EXPENDITURES BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
MAYOR AND COUNCIL $203,045 $268,102 $268,102 $161,001 $266,387 $267,239 -0.3%
CITY SECRETARY'S OFFICE 386,771 461,438 461,438 312,725 425,115 446,803 -3.2%
CITY MANAGER'S OFFICE 745,618 786,675 801,889 538,592 770,006 835,420 6.2%
ADMINISTRATIVE SERVICES 3,324,459 3,640,464 3,691,898 2,471,208 3,417,700 3,767,898 3.5%
POLICE 8,125,412 8,668,295 8,725,164 6,208,392 8,668,161 8,946,374 3.2%
FWD VOLUNTEER FIRE DEPT 1,257,211 1,280,335 1,280,335 967,681 1,280,335 1,439,552 12.4%
FIRE MARSHAL'S OFFICE 632,888 720,520 748,989 480,090 692,386 742,739 3.1%
COMMUNITY DEVELOPMENT 869,314 940,015 938,712 614,232 869,909 926,181 -1.5%
PUBLIC WORKS 7,490,681 7,607,189 7,805,543 5,140,097 7,976,901 8,423,678 10.7%
LIBRARY 1,002,803 1,056,034 1,127,377 778,710 1,102,549 1,080,319 2.3%
PARKS AND RECREATION 2,697,877 2,855,379 2,971,613 1,936,173 2,923,890 2,973,229 4.1%
DEPARTMENT TOTAL $26,736,079 $28,284,446 $28,821,060 $19,608,901 $28,393,339 $29,849,432 5.5%
EXPENDITURES BY CLASSIFICATION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
SALARIES AND BENEFITS $16,278,638 $17,161,050 $17,166,702 $12,006,515 $16,806,865 $17,887,840 4.2%
SUPPLIES $1,084,490 $1,324,017 $1,444,962 $844,619 $1,287,911 $1,316,231 -0.6%
MAINTENANCE $872,601 $1,059,326 $1,128,620 $620,477 $1,006,258 $1,064,466 0.5%
SERVICES $8,244,966 $8,465,755 $8,757,453 $5,939,472 $8,990,215 $9,241,872 9.2%
CAPITAL OUTLAY $79,580 $100,421 $155,186 $86,642 $137,064 $165,146 64.5%
OTHER $175,804 $173,877 $168,137 $111,176 $165,026 $173,877 0.0%
CLASSIFICATION TOTAL $26,736,079 $28,284,446 $28,821,060 $19,608,901 $28,393,339 $29,849,432 9.1%
PERSONNEL SUMMARY BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
MAYOR AND COUNCIL 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
CITY SECRETARY'S OFFICE 5.20 5.20 5.20 5.20 5.20 5.20 0.0%
CITY MANAGER'S OFFICE 4.65 4.15 4.15 4.15 4.15 5.15 24.1%
ADMINISTRATIVE SERVICES 29.20 29.20 29.20 29.20 29.20 28.70 -1.7%
POLICE 81.40 82.40 82.40 82.40 82.40 84.40 2.4%
FWD VOLUNTEER FIRE DEPT 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
FIRE MARSHAL'S OFFICE 6.10 6.10 6.10 6.10 6.50 6.50 6.6%
COMMUNITY DEVELOPMENT 10.89 10.89 10.89 10.89 10.89 10.89 0.0%
PUBLIC WORKS 44.63 44.63 44.63 44.63 44.63 44.63 0.0%
LIBRARY 14.72 14.37 14.37 14.37 14.37 14.37 0.0%
PARKS AND RECREATION 19.28 19.03 19.03 19.03 19.03 19.28 1.3%
PERSONNEL TOTAL 216.07 215.97 215.97 215.97 216.37 219.12 1.5%
142
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
FY13 ACTUAL
EXPENSES
FY14 ADOPTED
BUDGET
FY15 ADOPTED
BUDGET
Expenditures by Department
MAYOR AND COUNCIL
CITY SECRETARY'S OFFICE
CITY MANAGER'S OFFICE
ADMINISTRATIVE SERVICES
POLICE
FWD VOLUNTEER FIRE DEPT
FIRE MARSHAL'S OFFICE
COMMUNITY DEVELOPMENT
PUBLIC WORKS
LIBRARY
PARKS AND RECREATION
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
20,000,000
FY13 ACTUAL
EXPENSES
FY14 ADOPTED
BUDGET
FY15 ADOPTED BUDGET
Expenditures by Category
SALARIES AND BENEFITS
SUPPLIES
MAINTENANCE
SERVICES
CAPITAL OUTLAY
OTHER
143
Mayor and Council
Citizens of
Friendswood
Mayor and Council
City
Secretary
City
Attorney
Municipal
Judge
City
Manager
Boards,
Committees,
and
Commissions
144
Mayor 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.
2014-2015 Departmental Goals and Performance Measures
Goals:
x To conduct meetings according to State law
x 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 FY12
Actual
FY 13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
Department Expenditures $269,545 $203,045 $268,102 $266,387 $267,239
#of Population (estimated) 36,915 37,468 37,969 37,969 38,470
Outputs
# of Meetings Held 17 19 20 18 20
# of Action Items 125 82 115 90 100
# of Consent Items 75 57 75 65 75
# of Executive Session Items 14 17 12 15 14
# of Public Hearing Items 13 19 17 18 17
Measures of Efficiency
Department Expenditures
per capita $7.30 $5.42 $7.06 $7.02 $6.95
145
MAYOR AND COUNCIL
DEPARTMENT SUMMARY
EXPENDITURES BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
MAYOR AND COUNCIL $203,045 $268,102 $268,102 $161,001 $266,387 $267,239 -0.3%
DEPARTMENT TOTAL $203,045 $268,102 $268,102 $161,001 $266,387 $267,239 -0.3%
EXPENDITURES BY CLASSIFICATION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
SUPPLIES $2,278 $3,497 $3,497 $2,385 $2,895 $4,036 15.4%
SERVICES 200,767 264,605 264,605 158,616 263,492 263,203 -0.5%
CLASSIFICATION TOTAL $203,045 $268,102 $268,102 $161,001 $266,387 $267,239 14.9%
PERSONNEL SUMMARY BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
MAYOR AND COUNCIL 0.0 0.0 0.0 0.0 0.0 0.0 0.0%
PERSONNEL TOTAL 0.0 0.0 0.0 0.0 0.0 0.0 0.0%
146
MAYOR AND COUNCIL
GOVERNING BODY
001-0101-411
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
51-00 OFFICE SUPPLIES $129 $735 $735 $115 $209 $476
52-00 PERSONNEL SUPPLIES 179 76 76 0 0 132
54-00 OPERATING SUPPLIES 1,970 2,686 2,686 2,270 2,686 3,428
SUPPLIES $2,278 $3,497 $3,497 $2,385 $2,895 $4,036
71-10 LEGAL SERVICES $152,589 $239,305 $192,755 $95,592 $192,755 $191,574
71-19 OTHER LEGAL SERVICES 25,001 0 35,050 33,284 35,050 47,731
71-90 OTHER PROFESSIONAL SERVCS 0 0 1,000 1,000 1,000 0
74-00 OPERATING SERVICES 1,437 1,924 724 723 723 1,238
75-10 TRAINING 552 1,818 1,818 1,307 1,307 2,000
75-20 TRAVEL REIMBURSEMENTS 1,900 3,313 3,313 3,231 3,231 3,313
75-30 MEMBERSHIPS 8,717 7,774 7,395 6,876 6,876 6,876
78-00 CONTRACT SERVICES 8,336 0 17,200 13,469 17,200 0
79-10 COMMUNITY EVENTS/PROGRAMS 2,235 10,471 5,350 3,134 5,350 10,471
SERVICES $200,767 $264,605 $264,605 $158,616 $263,492 $263,203
GOVERNING BODY $203,045 $268,102 $268,102 $161,001 $266,387 $267,239
147
City Secretary
City Secretary’s
Office
Municipal Clerk Election Services Records Management
148
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 five 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, conducts and
coordinates the City election, and provides election services to another entity. These
activities 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, 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.
Election Services
The City Secretary’s office conducts all City elections as called for in accordance with Texas
Municipal Laws and Charter provisions of the City of Friendswood, in addition to conducting
a joint election with Galveston County Consolidated Drainage District. The electronic
election equipment has increased the efficiency of the election process.
Records Management Program
According to Chapter 1248, Acts of the 71st 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,
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.
149
City Secretary
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 we will be conducting a general election in May 2015 for Position #1 and
Position #3.
Records Management Program
The FY15 budget continues to provide for the 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 a second records storage center to replace the existing records
storage center for the City Manager’s office, Administrative Services, Community Services,
Public Works, Community Development, Library, 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. An architectural study was conducted in FY 2006-07 for building
a new records management facility to house records from all departments and this project
was moved into the CIP for future consideration.
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.
In the FY 2010-11 budget, Council approved the Freedom of Information Act (FOIA)
Systems software to assist 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 Division oversight and management, 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.
An objective was also met to connect the City Secretary’s office to the City Attorney’s office
through FOIA in order to further streamline the public information request process and to
reduce response time. This has continued to be quite successful. Records Coordinators are
trained in the use of the FOIA software and policies of the program with updated training as
150
City Secretary
necessary. The program consists of managing the Records Centers, the records retention
program, the public information request program and coordination with all departments on
all aspects of records management.
Records and Laserfiche Program
The FY15 budget continues to fund the records and Laserfiche program. The scanning of all
records of City Council meetings and other documents will carry on as well as continuing the
program for citywide access to many documents. (i.e. minutes, ordinances, resolutions,
contracts, deeds, easements, vehicle titles, 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 would be able to 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 project has been very successful and continues to provide easy access for the
public to review the City’s documents that are commonly requested through the Public
Information Act.
2014-2015 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
Supports the City’s Strategic Goals: 1-Communication and 6-Organizational
Development
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City Secretary
Objectives:
1. Post all agenda, minutes, paperless agenda packets, or additional documents of City
Council meetings and Commission, Committee and Board meeting agendas and
minutes on the City’s website.
2. Make available on the website Public Information Act request information and forms
as well as a public link to FOIA, 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
Division FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
Number of full time
equivalents (FTE’s) 3.0 3.0 3.0 3.0 3.0
Department Expenditures $272,673 $266,838 $287,598 $280,207 $293,826
Outputs (Goals 1 & 2)
# of Alcohol permits 34 16 29 31 31
# of Bids Administered 8 11 8 10 12
# of Contracts 66 54 86 90 91
# of Copies made 80,000 95,000 82,000 90,000 88,333
# of Liens-filed/released 0 2 2 5 5
# of Notices posted-
includes Council /
Committees / Boards /
Commissions 132 113 138 130 135
# of Indexes of Records 38 38 38 39 39
# of Ordinances Prepared 45 46 45 48 49
# of Ordinances, Bids,
Notices, Press Releases
published 60 49 60 60 61
# of Resolutions Prepared 35 29 35 38 39
Outputs (Goals 3, 4 & 5)**
# of Executive Sessions 14 14 12 15 15
# of Public Hearings 13 19 17 17 17
# of Regular Meetings 15 14 14 14 14
# of Special Meetings 3 4 5 7 7
# of Special Sessions/
Work Sessions 62 38 64 45 46
# of Pages of minutes 228 201 200 200 200
Measures of Efficiency
Department Expenditures per
capita $7.39 $7.12 $7.58 $7.38 $7.64
152
City Secretary
Election Services Division:
Goals:
x Provide accurate and impartial general and special elections to serve the voters of
the City of Friendswood for the City’s elections.
x To also provide Staff support and election services to the Galveston County
Consolidated Drainage District for general and special elections.
Supports the City’s Strategic Goals: 1-Communication, 6-Organizational Development
Election Services
FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents
(FTE’s) 1.2 1.2 1.2 1.2 1.2
Department Expenditures $16,133 $7,898 $41,053 $21,067 $18,786
# of Registered Voters 23,441 24,987 24,987 24,987 25,020
Outputs
# of General Elections
Held 1 1 1 0 1
# of Bond Elections Held 0 0 0 1 1
# of Election Challenges 0 0 0 0 0
# of Irregularities 0 0 0 0 0
Measures of Effectiveness
Total # of Voters for
General Elections 3,766 1,939 2,000 0 3,600
Total # of Voters Bond
Election November 2013 0 0 3,391 3,391 0
Measures of Efficiency
Department Expenditures
per registered voter $0.69 $0.32 $1.61 $0.84 $0.75
Department Expenditures
per capita $0.44 $0.21 $1.08 $0.56 $0.49
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City Secretary
Records Management Division:
Goals:
x 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.
x Continue the ongoing Laserfiche scanning program of all minutes, approved
documents of City Council, and other relevant documents.
x Continue enhancement of programs for citywide access to minutes, ordinances,
resolutions, contracts, deeds, easements, vehicle titles, most permanent documents,
etc.
x 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:
x Records Management Program – Provides City information to requestors timely,
efficiently and according to State law.
x The Laserfiche program has provided invaluable research on many levels and has
saved numerous hours of exploration and retrieval time.
x Preserve City data in a systematic computerized manner in order not to lose these
historical records of action taken by City Council.
Records Management
FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents
(FTE’s) 2.0 2.0 2.0 2.0 2.0
Department Expenditures $111,487 $112,035 $132,787 $123,841 $134,191
Outputs
# of Open Records
Requests Processed 1,305 1,304 1,309 1,310 1,320
# of Pages Provided to
Public 20,253 15,636 17,785 16,662 17,184
# of Attorney General
Opinions Obtained 41 28 40 35 30
# of Scanning &
Laserfiche Documents 327 339 333 350 375
Measures of Efficiency
Department Expenditures
per capita $3.02 $2.99 $3.50 $3.26 $3.49
154
CITY SECRETARY'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURES BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
MUNICIPAL CLERK $266,838 $287,598 $288,467 $203,078 $280,207 $293,826 2.2%
ELECTION SERVICES 7,898 41,053 40,184 20,642 21,067 18,786 -54.2%
RECORDS MANAGEMENT 112,035 132,787 132,787 89,005 123,841 134,191 1.1%
DEPARTMENT TOTAL $386,771 $461,438 $461,438 $312,725 $425,115 $446,803 -3.2%
EXPENDITURES BY CLASSIFICATION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
SALARIES AND BENEFITS $353,165 $379,699 $379,699 $262,767 $364,069 $391,269 3.0%
SUPPLIES 5,999 12,826 12,208 3,993 5,521 12,849 0.2%
MAINTENANCE 510 140 140 0 0 525 275.0%
SERVICES 27,097 68,773 69,391 45,965 55,525 42,160 -38.7%
CLASSIFICATION TOTAL $386,771 $461,438 $461,438 $312,725 $425,115 $446,803 -3.2%
PERSONNEL SUMMARY BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
MUNICIPAL CLERK 3.00 3.00 3.00 3.00 3.00 3.00 0.0%
ELECTION SERVICES 0.20 0.20 0.20 0.20 0.20 0.20 0.0%
RECORDS MANAGEMENT 2.00 2.00 2.00 2.00 2.00 2.00 0.0%
PERSONNEL TOTAL 5.20 5.20 5.20 5.20 5.20 5.20 0.0%
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CITY SECRETARY'S OFFICE
MUNICIPAL CLERK
001-0201-411
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $179,497 $185,646 $185,646 $132,839 $185,646 $190,169
41-30 OVERTIME PAY 1,699 5,559 5,559 1,347 1,996 5,559
41-43 LONGEVITY PAY 990 1,215 1,215 1,205 1,205 1,400
41-44 VEHICLE ALLOWANCE 5,434 5,400 5,400 3,791 5,400 5,400
41-45 INCENTIVE-CERTIFICATE PAY 911 900 1,769 1,124 1,769 2,580
41-49 CELL PHONE ALLOWANCE 2,460 2,460 2,460 1,640 2,460 2,460
47-10 SOCIAL SECURITY/MEDICARE 14,109 14,958 14,958 10,485 14,880 15,438
47-20 TMRS RETIREMENT 29,840 31,932 31,932 22,491 31,932 33,195
48-10 HEALTH/DENTAL INSURANCE 15,614 12,966 12,966 11,789 12,966 13,710
48-20 LIFE INSURANCE & AD&D 504 513 513 375 513 524
48-30 DISABILITY INSURANCE 524 537 537 391 537 550
48-40 WORKERS COMP INSURANCE 225 233 233 163 233 246
48-50 EAP SERVICES 179 172 172 136 172 174
48-90 FLEX PLAN ADMIN & COBRA 130 128 128 100 128 128
SALARIES AND BENEFITS 252,116 262,619 263,488 187,876 259,837 271,533
51-00 OFFICE SUPPLIES $1,723 $4,528 $3,207 $1,439 $2,119 $4,528
52-00PERSONNEL SUPPLIES 66000070
54-00 OPERATING SUPPLIES 466 550 550 541 550 485
58-00 OPERATING EQUIPMENT<$5000 1,015 345 1,166 816 1,166 345
SUPPLIES $3,270 $5,423 $4,923 $2,796 $3,835 $5,428
73-50 SURETY BONDS $71 $75 $75 $0 $0 $75
74-00 OPERATING SERVICES 842 4,765 4,765 3,188 4,251 2,575
74-01 POSTAL / COURIER SERVICES 390 2,120 2,120 744 992 2,120
74-91 ADVERTISING/PUBLIC NOTICE 1,709 2,822 2,822 1,108 2,822 2,822
75-10 TRAINING 2,761 4,204 4,017 2,126 3,035 4,204
75-20 TRAVEL REIMBURSEMENTS 5,219 4,479 5,166 4,730 4,925 4,479
75-30 MEMBERSHIPS 460 1,091 1,091 510 510 590
SERVICES $11,452 $19,556 $20,056 $12,406 $16,535 $16,865
MUNICIPAL CLERK $266,838 $287,598 $288,467 $203,078 $280,207 $293,826
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CITY SECRETARY'S OFFICE
ELECTION SERVICES
001-0202-414
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $1,344 $0 $61 $60 $60 $0
41-30 OVERTIME PAY 360 2,371 1,441 0 0 2,371
42-20 PART-TIME WAGES 1,725 5,014 5,014 0 0 5,014
47-10 SOCIAL SECURITY/MEDICARE 38 181 181 4 4 181
47-20 TMRS RETIREMENT 81 376 376 9 9 0
48-40WORKERS COMP INSURANCE 033009
SALARIES AND BENEFITS $3,548 $7,945 $7,076 $73 $73 $7,575
54-00 OPERATING SUPPLIES $2,110 $6,355 $6,355 $893 $893 $6,355
58-00 OPERATING EQUIPMENT<$5000 0 122 122 0 0 122
SUPPLIES $2,110 $6,477 $6,477 $893 $893 $6,477
67-00 COMPUTER EQUIP MAINT $510 $140 $140 $0 $0 $525
MAINTENANCE $510 $140 $140 $0 $0 $525
74-00 OPERATING SERVICES $0 $20,500 $20,500 $19,555 $19,555 $0
74-01 POSTAL / COURIER SERVICES 88 100 100 87 87 100
74-91 ADVERTISING/PUBLIC NOTICE 82 212 212 0 0 287
75-10 TRAINING 200 200 200 0 0 200
75-20 TRAVEL REIMBURSEMENTS 0 138 138 0 0 138
78-00 CONTRACT SERVICES 1,360 3,527 3,527 34 459 1,670
78-30 RENTAL 0 1,814 1,814 0 0 1,814
SERVICES $1,730 $26,491 $26,491 $19,676 $20,101 $4,209
ELECTION SERVICES $7,898 $41,053 $40,184 $20,642 $21,067 $18,786
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CITY SECRETARY'S OFFICE
RECORDS MANAGEMENT
001-0203-419
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $66,475 $69,363 $69,363 $49,737 $68,316 $71,076
41-30 OVERTIME PAY 447 4,440 4,389 278 471 4,440
41-31 HOLIDAY HRS WORKED 0 0 51 50 50 0
41-43 LONGEVITY PAY 0 170 170 160 160 290
41-45 INCENTIVE-CERTIFICATE PAY 1,519 1,500 1,500 1,081 1,500 1,500
47-10 SOCIAL SECURITY/MEDICARE 4,922 5,420 5,420 3,562 5,420 5,337
47-20 TMRS RETIREMENT 10,697 11,978 11,978 8,129 11,978 12,361
48-10 HEALTH/DENTAL INSURANCE 12,816 15,625 15,625 11,354 15,625 16,502
48-20 LIFE INSURANCE 187 193 193 140 193 199
48-30 DISABILITY INSURANCE 194 201 201 146 201 206
48-40WORKERS COMP INSURANCE 818787598791
48-50 EAP SERVICES 119 115 115 90 115 116
48-90 FLEX PLAN ADMINISTRATION 44 43 43 32 43 43
SALARIES AND BENEFITS $97,501 $109,135 $109,135 $74,818 $104,159 $112,161
51-00 OFFICE SUPPLIES $267 $329 $329 $255 $373 $424
52-00PERSONNEL SUPPLIES 0000070
54-00 OPERATING SUPPLIES 31 109 96 0 45 50
58-00 OPERATING EQUIPMENT<$5000 321 488 383 49 375 400
SUPPLIES $619 $926 $808 $304 $793 $944
73-50 SURETY BONDS $0 $0 $0 $0 $0 $71
74-00 OPERATING SERVICES 2,537 9,027 9,027 3,965 6,787 7,390
74-11 PROFESSIONAL/CODE SERVICE 7,016 8,641 8,641 4,816 7,000 8,641
75-10 TRAINING 120 74 150 150 150 74
75-20 TRAVEL REIMBURSEMENTS 414 631 644 644 644 631
75-30 MEMBERSHIPS 0 74 74 0 0 0
78-00 CONTRACT SERVICES 3,828 4,279 4,308 4,308 4,308 4,279
SERVICES $13,915 $22,726 $22,844 $13,883 $18,889 $21,086
RECORDS MANAGEMENT $112,035 $132,787 $132,787 $89,005 $123,841 $134,191
158
City Manager
City
Manager
Administrative
Services
Fire Marshal /
Emergency
Management
Assistant City
Manager
Community
Development
Parks and
Recreation
Public Works
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 five full-time employees.
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-ranging 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).
Highlights of the Budget
The FY 2014-15 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 Focus on Friendswood newsletter contains
valuable City news, events, and announcements that are e-mailed to residents quarterly. In
FY 2013-14, the newsletter shifted from a hardcopy publication to an electronic one
resulting in approximately $15,000 expenditure reduction. Completing the transition to
electronic newsletter in FY 2014-15 will result in an additional expenditure reduction of
$24,000.
This year will mark the ninth year that the City’s PEG channel is utilized, and the eighth full
year that City Council and Board, Commission and Committee meetings will be televised on
the channel. New this year, funded in FY 2014, is high-definition projectors and a TV
monitors enhancing presentations in the Council Chambers. These improvements were
funded with PEG dollars. The goal of the PEG channel is to communicate with residents
about City related programs, meetings, services, events, job postings, and emergency
information.
In correlation with each department, the City Manager's Office’s activities are intended to
achieve the City's overall strategic goals. Fiscal Year 2014 achievements are mentioned
within each department's section.
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City Manager
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 eighth straight year that we have budgeted funds for Staff development
services.
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 Office also sponsors an annual broker/developer workshop
focused on the benefits of doing business in Friendswood. Approximately 50 Houston area
real estate brokers, developers, and bank representatives attend this event. 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. These partnerships
include membership in the Friendswood Chamber of Commerce, Galveston County Economic
Alliance and the Bay Area Houston Economic Partnership.
In 2012, the Economic Development Office received three marketing awards from the
International Economic Development Council recognizing the City’s innovative and
successful strategies to promote economic development through the Live Here Work Here
campaign, New Business Guide, and Retail Recruitment Advertisement.
Highlights of the Budget
The following item is included in the FY15 adopted budget:
Decision Package (Funded)
Multi-media Communication Specialist (FTE 1.0) Ongoing Cost
One-time Cost
$80,893
$2,500
2014-2015 Departmental Goals and Performance Measures by division
City Manager Administration:
Goals:
x Provide professional management and leadership that support the success of the
organization.
x Deliver responsive, quality customer service to the City Council, citizens, and other
agencies
x 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
Objective A:
x Conduct strategic planning activities
x Ensure that departmental work plans are supportive of City Council goals
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City Manager
x Prepare information on City services, events, and policies for outside agencies as
requested.
x Promote interaction and collaboration with Friendswood citizens and civic
associations
City Manager
Administration
FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents
(FTE’s) 3.65 3.15 3.15 3.15 4.15
Department Expenditures $543,652 $493,759 $518,437 $518,329 580,972$
Outputs
# of Long-Range Planning
Sessions Conducted with City
Council 1 1 3 4 4
# of Long-Range Planning
Projects by Staff 2 2 2 2 2
# of Senior Staff
development initiatives 1 1 1 1 1
# of Departmental work
plans that include elements
which directly or indirectly
support Council goals 8 8 8 8 8
Agenda Preparation (# of
City Council agenda items) 208 234 220 240 250
# of Council meetings
attended 20 19 20 20 20
# of Association meetings
attended by Staff 12 11 12 12 12
# of Specific citizen inquiries
/complaints addressed
(walk-ins, phone calls, email) 936 1176 1,000 1250 1300
Measures of Efficiency
Monthly Operational Cost $45,304 $41,147 $43,203 $43,194 $48,414
Division Expenditures per
capita $14.73 $13.18 $13.65 $13.65 $15.10
162
City Manager
Objective B:
x Enhance communication by proactively sharing timely, accurate information about
City services, initiatives, and issues.
Outputs (number of)
FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Releases, advisories, or tip
sheets prepared 189 174 185 180 180
City-related news articles
written 438 438 510 508 500
Annual page views on the
City’s website 743,127 744,391 762,900 770,000 800,000
Number of Email Subscribers:
Agendas 2,389 2,525 2,800 2508 2,600
City newsletters 159 619 650 1,775 1,800
Community Development 1,811 2,058 2,500 2433 2,500
Construction Updates 3,211 3,433 3,500 3736 3,800
Economic Development 2,840 3,013 3,500 3267 3,300
Emergency Management 5,527 5,913 5,600 6383 6,400
Events and Recreation 4,705 5,185 5,500 5637 5,700
General City 4,965 5,641 6,000 6174 6,200
Job postings 2,443 5,767 6,000 3118 3,200
Law enforcement 5,575 6,212 6,500 6843 6,900
Legal Notices 1,507 1,694 2,000 1965 2,000
Library 2,573 2,767 3,000 3115 3,200
Planning and Zoning agendas 393 586 700 856 900
163
City Manager
Objective C:
x Actively distribute information and gather feedback about City policies, services, and
events.
Outputs (number of)
FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Focus on Friendswood
quarterly newsletter editions
mailed 69,500 73,500 17,000* 46 46
City Meetings Broadcast on
PEG channel 33 30 30 30 30
Community videos produced 8 0 1 0 5
*Starting April 2014, the quarterly newsletter will be sent electronically. Less
than 100 will be printed and mailed.
164
City Manager
Economic Development Division:
Goals:
x 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:
x Identify and recruit businesses interested in relocating to, expanding in, or starting a
new business in the City of Friendswood
x Continue to strengthen and build relationships with brokers, developers, site
selection consultants, and the regional economic development network
x Provide support and information to the CEDC in preparing and attending committee
meetings and carrying out their initiatives
Economic Development
FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents
(FTE’s) 1.0 1.0 1.0 1.0 1.0
Department Expenditures $241,278 $251,859 $268,238 $251,677 $254,448
Outputs (number of)
Chamber & Regional
Partnership meetings
attended 35 32 35 31 35
Trade Shows attended 4 4 4 3 4
Quarterly Electronic
Newsletter distribution to
potential business prospects,
developers, and brokers 1,085 1,216 1,080 1,512 1,600
Attendees at Annual Broker &
Developer Day event hosted
by CEDC 50 38 45 44 45
New Businesses, Expansions,
& Remodels in the Downtown
Neighborhood Empowerment
Zone (NEZ#1) 30 22 25 15 20
Business Prospect Inquiries 92 104 110 122 120
Friendswood Civilian Labor
Force/Unemployment Rate
18,423/
8.0%
19,285/
6.0%
19,500/
5.5%
19,602/
5.3%
19,750/
5.2%
CEDC meetings attended 14 15 14 15 13
Discussion Items 45 48 35 34 37
Measures of Efficiency
Monthly Operational Cost $20,107 $20,988 $22,353 $20,973 $21,204
Division Expenditures per
capita $6.54 $6.72 $7.07 $6.63 $6.61
165
CITY MANAGER'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURES BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION $493,759 $518,437 $529,151 $360,234 $518,329 $580,972 12.1%
ECONOMIC DEVELOPMENT 251,859 268,238 272,738 178,358 251,677 254,448 -5.1%
DEPARTMENT TOTAL $745,618 $786,675 $801,889 $538,592 $770,006 $835,420 6.2%
EXPENDITURES BY CLASSIFICATION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
SALARIES AND BENEFITS $567,368 $580,061 $580,134 $409,690 $575,220 $666,070 14.8%
SUPPLIES 9,493 28,569 37,433 23,788 26,578 20,420 -28.5%
SERVICES 168,757 178,045 184,322 105,114 168,208 148,930 -16.4%
CLASSIFICATION TOTAL $745,618 $786,675 $801,889 $538,592 $770,006 $835,420 6.2%
PERSONNEL SUMMARY BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION* 3.65 3.15 3.15 3.15 3.15 4.15 31.7%
ECONOMIC DEVELOPMENT 1.00 1.00 1.00 1.00 1.00 1.00 0.0%
PERSONNEL TOTAL 4.65 4.15 4.15 4.15 4.15 5.15 24.1%
*Staffing reduction through attrition.
166
CITY MANAGER'S OFFICE
ADMINISTRATION
001-0301-413
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $291,860 $299,590 $299,590 $214,847 $299,463 $358,350
41-30 OVERTIME PAY 5,149 4,938 4,938 2,720 3,627 4,938
41-43 LONGEVITY PAY 3,045 3,244 3,244 3,234 3,234 3,438
41-44 VEHICLE ALLOWANCE 6,249 6,210 6,210 4,360 6,210 6,210
41-45 INCENTIVE-CERTIFICATE PAY 4,253 4,200 4,200 2,598 4,200 3,600
41-49 CELL PHONE ALLOWANCE 1,593 1,593 1,593 1,062 1,593 2,543
42-20PART-TIME WAGES 8,30600000
47-10 SOCIAL SECURITY/MEDICARE 20,397 23,442 23,442 14,545 23,293 28,187
47-20 TMRS RETIREMENT 49,070 50,985 50,985 36,427 50,985 60,847
48-10 HEALTH/DENTAL INSURANCE 27,005 28,240 28,240 17,671 28,240 36,622
48-20 LIFE INSURANCE 813 828 828 604 828 969
48-21 TERM LIFE INSURANCE 1,478 1,460 1,460 1,076 1,460 1,460
48-30 DISABILITY INSURANCE 849 866 866 632 866 1,037
48-40 WORKERS COMP INSURANCE 378 374 374 264 374 450
48-50 EAP SERVICES 223 181 181 142 181 244
48-90 FLEX PLAN ADMINISTRATION 263 256 256 207 256 336
SALARIES AND BENEFITS $420,931 $426,407 $426,407 $300,389 $424,810 $509,231
51-00 OFFICE SUPPLIES $1,199 $4,777 $2,327 $455 $607 $2,540
52-00 PERSONNEL SUPPLIES 0 400 400 0 0 400
54-00 OPERATING SUPPLIES 4,143 2,067 2,667 2,131 3,276 3,980
58-00 OPERATING EQUIPMENT<$5000 0 8,000 18,714 18,714 18,714 7,500
SUPPLIES $5,342 $15,244 $24,108 $21,300 $22,597 $14,420
73-50 SURETY BONDS $0 $0 $100 $100 $100 $0
74-00 OPERATING SERVICES 8,455 2,199 2,199 1,549 2,199 2,639
74-01 POSTAL / COURIER SERVICES 367 1,450 1,450 367 489 750
74-21 FRIENDSWOOD NEWSLETTER 40,650 25,000 25,000 20,270 24,412 1,000
74-92 SPECIAL EVENTS 16 1,089 1,089 225 300 500
75-10 TRAINING 2,186 4,039 4,039 1,652 2,203 3,823
75-20 TRAVEL REIMBURSEMENTS 3,428 7,738 5,988 2,640 3,520 6,000
75-30 MEMBERSHIPS 1,382 2,862 2,862 1,437 1,916 2,500
75-40 PUBLICATIONS 0 300 300 40 175 0
76-12 TELEPHONE/COMMUNICATIONS 108 109 109 108 108 109
78-00 CONTRACT SERVICES 10,894 32,000 35,500 10,157 35,500 40,000
SERVICES $67,486 $76,786 $78,636 $38,545 $70,922 $57,321
ADMINISTRATION $493,759 $518,437 $529,151 $360,234 $518,329 $580,972
167
CITY MANAGER'S OFFICE
ECONOMIC DEVELOPMENT
001-0303-419
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $101,097 $104,217 $104,217 $73,684 $101,245 $106,029
41-43 LONGEVITY PAY 795 860 860 855 855 920
41-44 VEHICLE ALLOWANCE 5,434 5,400 5,400 3,791 5,400 5,400
41-45 INCENTIVE-CERTIFICATE PAY 1,823 1,800 1,800 1,328 1,800 1,800
41-49 CELL PHONE ALLOWANCE 1,020 1,020 1,020 680 1,020 1,020
47-10 SOCIAL SECURITY/MEDICARE 8,103 8,249 8,249 5,789 8,119 8,286
47-20 TMRS RETIREMENT 17,212 17,983 17,983 12,730 17,773 18,419
48-10 HEALTH/DENTAL INSURANCE 10,168 13,326 13,326 9,813 13,326 14,085
48-20 LIFE INSURANCE 280 287 287 208 287 293
48-30 DISABILITY INSURANCE 292 301 301 217 301 307
48-40 WORKERS COMP INSURANCE 130 132 132 93 132 137
48-50 EAP SERVICES 60 57 57 45 57 58
48-90 FLEX PLAN ADMINISTRATION 23 22 95 68 95 85
SALARIES AND BENEFITS $146,437 $153,654 $153,727 $109,301 $150,410 $156,839
51-00 OFFICE SUPPLIES $410 $4,000 $4,000 $272 $363 $1,000
52-00PERSONNEL SUPPLIES 20400000
54-00 OPERATING SUPPLIES 3,537 9,325 9,325 2,216 3,618 5,000
SUPPLIES $4,151 $13,325 $13,325 $2,488 $3,981 $6,000
74-00 OPERATING SERVICES $10,717 $13,900 $13,900 $4,796 $10,395 $10,000
74-01 POSTAL / COURIER SERVICES 1 1,000 1,000 0 0 1,000
74-91 ADVERTISING/PUBLIC NOTICE 19,396 21,750 21,750 8,802 20,610 21,000
75-10 TRAINING 1,880 3,090 3,090 717 1,767 3,090
75-20 TRAVEL REIMBURSEMENTS 1,380 2,599 2,599 1,077 1,177 2,599
75-30 MEMBERSHIPS 1,950 1,745 1,745 1,525 1,735 1,745
78-00 CONTRACT SERVICES 50,947 57,175 61,602 49,652 61,602 52,175
79-21 PRGM 380 ECON DEV GRANTS 15,000 0 0 0 0 0
SERVICES $101,271 $101,259 $105,686 $66,569 $97,286 $91,609
ECONOMIC DEVELOPMENT $251,859 $268,238 $272,738 $178,358 $251,677 $254,448
168
Administrative Services
Administrative
Services
Information
TechnologyFinanceMunicipal
Court
Utility
Billing
Other
Administrative
Functions
Human
Resources
Risk
Management
Insurance
Risk
Management
Safety
169
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 five diverse programs or
divisions: Accounting, Fiscal Operations, Human Resources/Risk Management, Municipal Court
Administration, and Information Technology. The main services provided by the department are
financial analysis, budgeting, utility billing, personnel relations, court proceedings and technology
service.
Current Operations
Finance is comprised of two areas of responsibilities: Accounting and Fiscal Operations.
xAccounting 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.
xFiscal Operations is responsible for developing and managing the City’s adopted budget,
coordinating utility billing, collection and customer information functions, generating
purchase orders daily, 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, Fiscal Operations staff assists the Director of Administrative Services
investing the City’s financial resources.
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. Municipal Court also operates the City’s Teen
Court which allows juvenile offenders to take responsibility for their actions through involvement
in the judicial process. With the exception of holidays, the Municipal Court is held 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.
Human Resources/Risk Management is responsible for all human resource and risk
management functions, which includes personnel recruitment and retention, compensation, EEO
compliance, employee benefits, training and development, new employee orientation, employee
safety, unemployment claims, liability and property insurance claims, personnel policy
interpretation and updates.
Information Technology (IT) is responsible for providing reliable computer systems and timely
and efficient systems support to all departments by maximizing technology related resources,
maintaining a current standard of hardware and software, and offering technical guidance and
planning for future systems direction and support. IT Services operates and maintains the City’s
computer hardware and software, and assists staff in hardware and software usage and training.
170
Administrative Services
Departmental Accomplishments in FY 2013-14
y Earned the City’s 25th GFOA Award for Excellence in Financial Reporting
y Earned the City’s 5th State Comptroller Leadership Circle Recognition
y Earned the City’s 11th GFOA Distinguished Budget Presentation Award
y Earned the City’s 1st GTOT Investment Policy Certification
y Enhanced delinquent utility billing collections by membership in the Texas Revenue
Recovery Association and partnership with Perdue, Brandon, Fielder, Collins & Motts, LLC
y Transitioned three new prosecuting attorneys and new court administrator into court staff
y Teen Court Coordinator named Friendswood Citizen of the Year
y Upgraded Virtual Server Host and continued Physical to Virtual moves
y Upgraded e-mail Server and added archiving feature
y Current ERP Software maintenance upgraded
y Evaluated RFP responses for Enterprise Software and selected a vendor
y Began electronic distribution of Payroll direct deposit notices
y SharePoint Server Implementation and IntraNet
y Installed and Tested IT Staff Work Order System
y Upgraded A/V in Council Chambers
Highlights of the Budget
The following items are included in the FY15 proposed budget:
Forces at Work/Decision Packages (Funded)
Replacement of 6 AED Units One-time Cost $9,600
DOT Physical for CDL Holders General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$2,225
$275
Health Insurance Increase for City Employees General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$67,823
$9,654
Employee Merit General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$255,000
$26,803
Software Licenses for Multi-Media Communication Specialist (CMO) Ongoing Cost $3,500
Driver License Verification-Follow up after Employment General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$3,125
$625
Copier/Printer/Scanner/Fax Replacement Program Ongoing Cost $19,000
Employee Hearing Screening General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$1,400
$338
Bonds for Cash Handlers General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$5,200
$2,300
Employee Vision Screening General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$2,775
$538
Online Learning – Career Development for City Employees
One-time Cost
Ongoing Cost
$500
$6,699
Major Departmental Goals for FY 2014-15
y Implement an internal IT Help Desk/Work order system
y Continue to expand server virtualization
y Continued enhancement of the Utility Billing page of the City’s website to improve
customer service
y Implement new employee evaluation software system
y Develop written standard operating procedures for Municipal Court
y Transition to new software and beginning of “paper-light” processing in Municipal Court
Supports the City’s Strategic Goals: 1-Communication, 2-Economic Development,
4-Partnerships, 5-Public Safety, and 6-Organizational Development
171
Administrative Services
Performance Measures by Division
Finance
(Accounting & Fiscal Operations)
FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents (FTE’s)12.5 12.5 13.5 13.5 13.0
Division Expenditures $1,235,003 $1,302,453 $1,431,455 $1,369,521 $1,501,802
Outputs
Prepare CAFR Yes Yes Yes Yes Yes
Prepare monthly financial reports Yes Yes Yes Yes Yes
Prepare proposed & adopted
budget document Yes Yes Yes Yes Yes
Complete weekly A/P check run Yes Yes Yes Yes Yes
Maintain false alarm/permits
program Yes Yes Yes Yes Yes
Utility bills generated Yes Yes Yes Yes Yes
Measures of Effectiveness
GFOA CAFR Award Yes Yes Yes Yes Yes
Financial Reports delivered monthly
15th of
each month
15th of
each month
15th of
each month
15th of
each month
15th of
each month
GFOA Budget Award Yes Yes Yes Yes Yes
Proposed & Adopted budgets
delivered by charter requirement
dates Yes Yes Yes Yes Yes
A/P checks issued Weekly Weekly Weekly Weekly Weekly
False alarm and permit invoices
issued and payments processed
Within
45 days
Within
30 days
Within
15 days
Within
15 days
Within
15 days
% of bi-monthly billings produced
by the 15th & 30th of each month
(4 utility cycles – 13,055 accounts)71% 96% 100% 96% 100%
Measures of Efficiency
Monthly operational cost $102,917 $108,538 $119,288 $114,127 $125,150
Division expenditures per capita $33.46 $34,76 $37.70 $36.07 $39.04
172
Administrative Services
Municipal Court FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents (FTE’s) 7.7 7.7 6.7 6.7 6.7
Division Expenditures $570,433 $597,789 $593,074 $491,041 $586,566
Outputs
Revenue generated $951,420 $859,883 $877,771 $770,085 $760,350
# of cases filed with court 8,188 8,535 8,118 6,200 6,500
# of cases disposed 8,834 8,712 7,956 6,150 6,000
# of Teen Court offenses 115 75 94 95 50
# of warrants issued 2,898 4,348 3,652 2,950 2,500
# of warrants cleared (court staff)
New
Measure
New
Measure 1,770 1,770 200
# of warrants served (police dept)
New
Measure
New
Measure 770 770 700
Measures of Effectiveness
% of warrants cleared 143% 125% 114% 87% 75%
Total number of warrants
outstanding
New
Measure
New
Measure 5,800 5,800 5,500
# of Municipal Court sessions held 73 72 74 60 65
# of Teen Court sessions held 22 23 23 16 16
# of Teen Court jury and community
service terms sentenced 4,025 3,015 2,756 2,500 2,500
Measures of Efficiency
Monthly operational cost $47,536 $49,816 $49,423 $40,920 $48,881
Division expenditures per capita $15.45 $15.95 $15.62 $12.93 $15.25
*Amounts higher than 100% represent cleared warrants older than the current year measured.
173
Administrative Services
Human Resources,
Insurance, &
Risk Management FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
City’s total full time equivalents (FTE)214.07 216.07 216.37 216.37 219.12
Division’s # of FTE’s 5 5 5 5 5
Division Expenditures $692,090 $700,670 $802,449 $734,581 $847,559
Outputs
# of Job Requisitions Processed 45 35 20 35 30
# of pre-employment drug screenings
completed 72 52 55 45 50
# of criminal background checks
completed 72 52 55 50 50
# of employees trained during new hire
orientation 32 17 25 20 22
# of employees trained during safety
meetings 394 433 540 520 525
Measures of Effectiveness
Total # of applications processed 1,027 659 750 700 700
Total # of new hire orientation sessions
held 11 12 12 11 12
Total # of safety meetings and
programs conducted 31 33 42 42 37
Total # of work-related reportable
incidents 8 8 4 7 9
Measures of Efficiency
Employee Turnover Rate 13.6% 11.6% 5.0% 12% 12%
Division expenditures per City’s total
full time equivalents (FTE)$3,233 $3,243 $3,709 $3,395 $3,855
174
Administrative Services
Information Technology FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
City’s total full time equivalents (FTE) 214.07 216.07 216.37 216.37 219.87
# of full time equivalents (FTE’s)344 4 4
Division Expenditures $733,888 $723,549 $813,486 $822,557 $831,971
Outputs
# of users supported 210 202 202 210 220
# of work orders closed
New
measure
Data not
available 2,400 2,400 2,400 2,600
# of PC’s/laptops/iPads supported
New
measure
Data not
available 220 220 240 250
# of servers supported
New
measure
Data not
available 19 19 23 28
# of printers/scanners supported
New
measure
Data not
available 34/21 34/21 36/21 36/21
# of applications supported
New
measure
Data not
available 40+ 40+ 40+ 45+
# of networks supported
New
measure
Data not
available
5 net/
subnet
5 net/
Subnet
6 net/
subnet
6 net/
subnet
Measures of Effectiveness
% of Server, software, network
availability during normal business
hours 99%99.9% 99.9% 99.9% 99.9%
% of support hours 85%
35% 35% 40% 30%
% of project hours 15%
60% 65% 60% 70%
Average time to close work orders
(hours)
New
measure
Data not
available
< 1
hour
< 1
hour
< 1
hour
< 1
hour
Measures of Efficiency
Average # of work order request closed
per month
New
measure
Data not
available 200 200 200 215
Division expenditures per full time
employee (FTE)$3,428 $3,349 $3,760 $3,802 $3,784
Division expenditures per capita $19.88 $19.31 $21.43 $21.66 $21.63
175
ADMINISTRATIVE SERVICES
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
FINANCE*$769,757 $862,411 $867,693 $577,329 $808,315 $929,642 7.8%
OTHER FUNCTIONS 181,703 214,478 214,478 166,011 209,813 214,775 0.1%
MUNICIPAL COURT* 597,789 593,074 593,275 333,134 491,041 586,566 -1.1%
HUMAN RESOURCES 347,829 415,871 416,476 281,986 392,201 435,238 4.7%
INSURANCE (GF)146,143 143,495 143,495 125,109 125,109 160,350 11.7%
RISK MANAGEMENT (GF)111,444 132,443 132,651 81,614 117,455 151,021 14.0%
INFORMATION TECHNOLOGY 723,549 813,486 845,879 573,162 822,557 831,971 2.3%
UTILITY BILLING (W/S)350,991 354,566 367,274 248,733 351,393 357,385 0.8%
INSURANCE (W/S)90,577 95,385 95,385 80,247 95,933 100,950 5.8%
RISK MANAGEMENT (W/S)4,677 15,255 15,292 3,883 3,883 0 -100.0%
DEPARTMENT TOTAL $3,324,459 $3,640,464 $3,691,898 $2,471,208 $3,417,700 $3,767,898 3.5%
EXPENDITURE BY CLASSIFICATION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
SALARIES AND BENEFITS $2,204,770 $2,369,328 $2,372,028 $1,566,921 $2,217,621 $2,460,909 3.9%
SUPPLIES 40,189 84,714 87,420 30,008 63,891 75,578 -10.8%
MAINTENANCE 54,192 69,487 70,109 30,986 68,376 75,338 8.4%
SERVICES 993,483 1,089,053 1,142,199 831,555 1,053,812 1,125,191 3.3%
CAPITAL OUTLAY 19,600 16,000 14,000 11,738 14,000 19,000 18.8%
OTHER 12,225 11,882 6,142 0 0 11,882 0.0%
CLASSIFICATION TOTAL $3,324,459 $3,640,464 $3,691,898 $2,471,208 $3,417,700 $3,767,898 3.5%
PERSONNEL SUMMARY BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
FINANCE* 8.50 9.50 9.50 9.50 9.50 9.00 -5.3%
OTHER FUNCTIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
MUNICIPAL COURT* 7.70 6.70 6.70 6.70 6.70 6.70 0.0%
HUMAN RESOURCES 4.00 4.00 4.00 4.00 4.00 4.00 0.0%
INSURANCE (GF)0.00 0.00 0.00 0.00 0.00 0.00 0.0%
RISK MANAGEMENT (GF)1.00 1.00 1.00 1.00 1.00 1.00 0.0%
INFORMATION TECHNOLOGY 4.00 4.00 4.00 4.00 4.00 4.00 0.0%
UTILITY BILLING (W/S)4.00 4.00 4.00 4.00 4.00 4.00 0.0%
INSURANCE (W/S)0.00 0.00 0.00 0.00 0.00 0.00 0.0%
RISK MANAGEMENT (W/S)0.00 0.00 0.00 0.00 0.00 0.00 0.0%
PERSONNEL TOTAL 29.20 29.20 29.20 29.20 29.20 28.70 -1.7%
*Staffing reduction through attrition.
176
ADMINISTRATIVE SERVICES
FINANCE
001-0401-415
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $515,402 $565,360 $563,430 $368,810 $528,870 $615,836
41-20 PART-TIME WAGES 13,083 13,993 13,993 10,577 11,506 0
41-30 OVERTIME PAY 841 1,317 1,317 234 771 1,317
41-43 LONGEVITY PAY 3,940 4,450 4,505 4,505 4,505 4,640
41-45 INCENTIVE-CERTIFICATE PAY 12,150 12,000 12,000 8,850 12,000 12,000
41-49 CELL PHONE ALLOWANCE 1,140 1,140 1,140 760 1,140 1,140
41-90 ACCRUED PAYROLL 0 0 1,875 1,875 1,875 0
47-10 SOCIAL SECURITY/MEDICARE 40,886 44,791 44,791 29,586 43,448 47,822
47-20 TMRS RETIREMENT 85,393 93,330 93,330 62,681 92,075 101,527
48-10 HEALTH/DENTAL INSURANCE 39,287 47,758 47,758 29,296 38,284 65,771
48-20 LIFE INSURANCE 1,439 1,536 1,536 1,040 1,387 1,714
48-30 DISABILITY INSURANCE 1,502 1,644 1,644 1,088 1,451 1,781
48-40 WORKERS COMP INSURANCE 646 694 694 456 608 755
48-50 EAP SERVICES 536 545 545 397 529 523
48-90 FLEX PLAN ADMINISTRATION 221 258 258 160 213 362
SALARIES AND BENEFITS $716,466 $788,816 $788,816 $520,315 $738,662 $855,188
51-00 OFFICE SUPPLIES $2,990 $4,120 $4,120 $2,759 $3,679 $4,800
52-00 PERSONNEL SUPPLIES 0 0 362 362 362 405
54-00 OPERATING SUPPLIES 1,502 3,487 3,487 1,728 2,304 2,050
58-00 OPERATING EQUIPMENT<$5000 0 2,215 2,215 0 5 515
SUPPLIES $4,492 $9,822 $10,184 $4,849 $6,350 $7,770
71-20 AUDIT SERVICES $26,550 $29,096 $36,862 $32,002 $36,862 $32,546
71-40 CONSULTING SERVICES 6,195 15,770 12,924 6,420 9,920 14,425
74-00 OPERATING SERVICES 2,634 4,006 4,006 1,469 2,804 2,678
74-01 POSTAL / COURIER SERVICES 2,273 2,850 2,850 2,273 3,031 2,850
74-97 RECRUITMENT ADVERTISING 0 500 500 0 0 500
75-10 TRAINING 4,354 4,923 4,923 4,271 4,600 6,180
75-20 TRAVEL REIMBURSEMENTS 4,611 4,980 4,980 4,528 4,736 6,100
75-30 MEMBERSHIPS 430 1,030 1,030 1,030 1,075 975
78-00 CONTRACT SERVICES 275 618 618 172 275 430
SERVICES $47,322 $63,773 $68,693 $52,165 $63,303 $66,684
98-30 PROVISION FOR UNCOLL A/R $1,477 $0 $0 $0 $0 $0
OTHER $1,477 $0 $0 $0 $0 $0
FINANCE $769,757 $862,411 $867,693 $577,329 $808,315 $929,642
177
ADMINISTRATIVE SERVICES
OTHER ADMIN FUNCTIONS
001-0406-415
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
74-31 TAX APPRAISAL SERVICES $130,772 $143,328 $144,765 $107,399 $144,765 $144,094
74-32 TAX COLLECTION SERVICES 7,262 7,725 7,725 3,650 7,300 7,406
74-33 PROPERTY TAX REFUND 38,684 58,025 56,588 52,562 52,563 58,025
74-35 COUNTY TAX OFFICE IN CH 4,800 5,000 5,000 2,400 5,000 5,000
74-91 ADVERTISING/PUBLIC NOTICE 185 400 400 0 185 250
SERVICES $181,703 $214,478 $214,478 $166,011 $209,813 $214,775
OTHER ADMIN FUNCTIONS $181,703 $214,478 $214,478 $166,011 $209,813 $214,775
178
ADMINISTRATIVE SERVICES
MUNICIPAL COURT
001-0409-412
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $271,217 $250,240 $250,240 $138,642 $196,240 $251,022
41-30 OVERTIME PAY 12,633 19,002 19,002 7,085 9,447 19,002
41-43 LONGEVITY PAY 4,362 2,300 2,300 2,088 2,088 1,050
41-45 INCENTIVE-CERTIFICATE PAY 12,483 12,780 12,780 7,557 12,780 10,440
41-49 CELL PHONE ALLOWANCE 420 420 420 35 420 420
41-90 ACCRUED PAYROLL 6,517 0 0 2,277 2,277 0
42-20 PART-TIME WAGES 123,707 125,658 125,658 81,926 125,658 125,658
47-10 SOCIAL SECURITY/MEDICARE 31,585 30,415 30,415 17,574 27,415 30,592
47-20 TMRS RETIREMENT 48,047 45,189 45,189 24,977 41,303 45,081
48-10 HEALTH/DENTAL INSURANCE 49,997 46,824 46,824 26,067 34,024 48,492
48-20 LIFE INSURANCE 767 698 698 408 544 701
48-30 DISABILITY INSURANCE 794 724 724 424 565 726
48-40 WORKERS COMP INSURANCE 1,003 978 978 365 487 987
48-50 EAP SERVICES 546 918 918 326 435 407
48-90 FLEX PLAN ADMINISTRATION 213 192 192 134 179 319
SALARIES AND BENEFITS $564,291 $536,338 $536,338 $309,885 $453,862 $534,897
51-00 OFFICE SUPPLIES $4,994 $9,900 $9,900 $3,308 $4,411 $7,850
52-00 PERSONNEL SUPPLIES 45 1,000 1,201 241 321 1,000
54-00 OPERATING SUPPLIES 2,072 3,306 2,206 279 2,024 3,900
58-00 OPERATING EQUIPMENT<$5000 0 2,000 2,000 1,700 1,700 2,000
SUPPLIES $7,111 $16,206 $15,307 $5,528 $8,456 $14,750
73-22 LAW ENFORCEMENT $627 $1,152 $1,152 $695 $695 $695
73-50 SURETY BONDS 0 355 355 71 71 225
74-00 OPERATING SERVICES 1,193 3,500 3,500 0 989 1,200
74-01 POSTAL / COURIER SERVICES 2,877 5,227 5,227 2,156 2,900 5,000
74-97 RECRUITMENT ADVERTISING 0 109 109 0 0 0
75-10 TRAINING 2,476 600 1,225 875 1,267 1,800
75-20 TRAVEL REIMBURSEMENTS 3,842 600 1,075 288 384 2,600
75-30 MEMBERSHIPS 290 310 310 160 160 300
75-40 PUBLICATIONS 36 36 36 36 36 36
76-12 TELEPHONE/COMMUNICATIONS 108 108 108 108 108 120
78-00 CONTRACT SERVICES 14,938 21,768 21,768 8,326 15,438 18,268
78-30 RENTAL 0 90 90 0 0 0
78-31 VEHICLE LEASE-INTERNAL 0 6,675 6,675 5,006 6,675 6,675
SERVICES $26,387 $40,530 $41,630 $17,721 $28,723 $36,919
MUNICIPAL COURT $597,789 $593,074 $593,275 $333,134 $491,041 $586,566
179
ADMINISTRATIVE SERVICES
HUMAN RESOURCES
001-0410-415
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $204,534 $216,991 $216,991 $152,774 $215,699 $219,553
41-30 OVERTIME PAY 1,079 2,573 2,573 586 1,281 2,573
41-41MERIT PAY 000000
41-43 LONGEVITY PAY 1,820 1,845 1,845 1,835 1,835 2,125
41-45 INCENTIVE-CERTIFICATE PAY 3,053 4,200 4,200 3,098 4,200 4,200
41-49 CELL PHONE ALLOWANCE 1,140 1,140 1,140 760 1,140 1,140
41-90 ACCRUED PAYROLL 548 0 0 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 15,258 16,434 16,434 11,309 16,434 16,290
47-20 TMRS RETIREMENT 33,148 35,986 35,986 25,200 35,986 36,713
48-10 HEALTH/DENTAL INSURANCE 27,882 31,705 31,705 26,222 31,705 37,633
48-20 LIFE INSURANCE 565 602 602 433 602 610
48-30 DISABILITY INSURANCE 589 627 627 449 627 635
48-40 WORKERS COMP INSURANCE 251 4,263 4,263 183 244 4,273
48-50 EAP SERVICES 228 229 229 181 241 232
48-80 UNEMPLOYMENT COMPENSATION 5,439 25,000 25,000 9,051 15,051 25,000
48-90 FLEX PLAN ADMINISTRATION 301 275 275 168 224 212
SALARIES AND BENEFITS $295,835 $341,870 $341,870 $232,249 $325,269 $351,189
51-00 OFFICE SUPPLIES $1,602 $3,000 $3,000 $1,138 $1,517 $0
52-00 PERSONNEL SUPPLIES 340 1,500 1,658 1,103 1,157 300
52-21 5 STAR FUNCTION SUPPLIES 2,530 3,350 5,638 2,722 5,638 3,300
52-23 STAFF DEV PROG SUPPLIES 195 500 500 0 295 2,965
54-00 OPERATING SUPPLIES 4,521 2,500 2,500 1,997 2,500 6,200
58-00 OPERATING EQUIPMENT<$5000 0 4,805 0 0 0 500
SUPPLIES $9,188 $15,655 $13,296 $6,960 $11,107 $13,265
71-40 CONSULTING SERVICES $0 $2,500 $1,305 $0 $0 $2,500
72-12 MEDICAL EXAMINATIONS 9,125 6,500 8,500 6,256 8,500 11,000
72-20 PERSONNEL EVENTS/PROGRAMS 7,744 7,136 7,136 3,700 6,933 8,300
72-21 5 STAR FUNCTION SERVICES 6,355 7,000 4,712 4,712 4,712 7,300
72-23 STAFF DEV PROG SERVICES 2,762 7,000 5,000 488 651 12,734
74-00 OPERATING SERVICES 5,700 13,610 19,110 16,443 21,110 10,600
74-01 POSTAL / COURIER SERVICES 158 375 375 163 217 375
74-91 ADVERTISING/PUBLIC NOTICE 272 275 275 0 0 350
74-96 CRIMINAL HISTORY SERVICES 1,117 2,000 2,000 957 2,000 5,625
74-97 RECRUITMENT ADVERTISING 0 500 500 0 0 500
75-10 TRAINING 1,579 2,000 2,000 1,491 1,988 3,200
75-20 TRAVEL REIMBURSEMENTS 2,086 3,500 3,500 2,425 2,730 4,000
75-30 MEMBERSHIPS 660 700 700 700 700 950
76-12 TELEPHONE/COMMUNICATIONS 216 250 250 216 216 350
78-00 CONTRACT SERVICES 5,032 5,000 5,947 5,226 6,068 3,000
SERVICES $42,806 $58,346 $61,310 $42,777 $55,825 $70,784
HUMAN RESOURCES $347,829 $415,871 $416,476 $281,986 $392,201 $435,238
180
ADMINISTRATIVE SERVICES
INSURANCE
001-0411-415
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
73-13 MOBILE EQUIPMENT $2,335 $2,300 $2,581 $2,580 $2,580 $3,000
73-21 GENERAL LIABILITY 6,345 12,000 10,815 6,968 6,968 8,000
73-23 PUBLIC OFFICIAL 13,933 15,000 15,904 15,903 15,903 16,500
73-24 CRIME & ACCIDENT COVERAGE 1,838 2,200 2,200 1,838 1,838 2,350
73-31 WINDSTORM 88,151 73,145 73,145 66,328 66,328 85,000
73-32 REAL & PERSONAL PROPERTY 29,891 32,250 32,250 29,873 29,873 33,000
73-33 FLOOD 454 600 600 600 600 800
73-50 SURETY BONDS 1,019 1,100 1,100 1,019 1,019 7,200
73-80 PRIOR YEAR INSURANCE 2,177 4,900 4,900 0 0 4,500
SERVICES $146,143 $143,495 $143,495 $125,109 $125,109 $160,350
INSURANCE $146,143 $143,495 $143,495 $125,109 $125,109 $160,350
181
ADMINISTRATIVE SERVICES
RISK MANAGEMENT
001-0412-415
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $61,483 $63,530 $63,530 $44,812 $62,849 $64,685
41-30 OVERTIME PAY 135 2,573 2,573 267 856 2,573
41-43 LONGEVITY PAY 640 705 705 700 700 765
41-44 VEHICLE ALLOWANCE 5,434 5,400 5,400 3,791 5,400 5,400
41-45 INCENTIVE-CERTIFICATE PAY 2,126 2,100 2,100 1,549 2,100 2,100
41-49 CELL PHONE ALLOWANCE 1,140 1,140 1,140 760 1,140 1,140
47-10 SOCIAL SECURITY/MEDICARE 4,835 5,123 5,123 3,498 5,123 5,162
47-20 TMRS RETIREMENT 11,086 11,977 11,977 8,221 11,977 12,261
48-10 HEALTH/DENTAL INSURANCE 12,768 13,326 13,326 9,813 13,326 14,085
48-20 LIFE INSURANCE 171 177 177 128 171 179
48-30 DISABILITY INSURANCE 178 184 184 133 177 187
48-40WORKERS COMP INSURANCE 848888608091
48-50 EAP SERVICES 60 57 57 45 60 58
48-90 FLEX PLAN ADMINISTRATION 87 84 84 68 84 85
SALARIES AND BENEFITS $100,227 $106,464 $106,464 $73,845 $104,043 $108,771
51-00 OFFICE SUPPLIES $85 $300 $300 $31 $53 $0
52-00PERSONNEL SUPPLIES 00000600
54-00 OPERATING SUPPLIES 4,435 5,750 4,600 1,119 4,492 7,600
58-00 OPERATING EQUIPMENT<$5000 194 5,829 6,389 560 747 13,700
SUPPLIES $4,714 $11,879 $11,289 $1,710 $5,292 $21,900
72-12 MEDICAL EXAMINATIONS $0 $0 $0 $0 $0 $6,400
72-20 PERSONNEL EVENTS/PROGRAMS 5,656 4,500 5,650 4,662 5,650 8,000
74-00 OPERATING SERVICES 0 2,500 2,148 179 366 500
74-94 PERMITS & INSPECTION FEES 0 200 200 0 0 0
75-10 TRAINING 421 3,500 3,500 225 800 2,000
75-20 TRAVEL REIMBURSEMENTS 328 3,000 3,000 933 1,244 3,000
75-30 MEMBERSHIPS 98 400 400 60 60 450
SERVICES $6,503 $14,100 $14,898 $6,059 $8,120 $20,350
RISK MANAGEMENT $111,444 $132,443 $132,651 $81,614 $117,455 $151,021
182
ADMINISTRATIVE SERVICES
INFORMATION TECHNOLOGY
001-0416-419
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $235,733 $276,686 $276,686 $197,206 $276,441 $283,984
41-30 OVERTIME PAY 7,238 4,545 7,245 5,027 6,703 4,545
41-31HOLIDAY HRS WORKED 5500000
41-43 LONGEVITY PAY 2,350 2,545 2,545 2,530 2,530 2,815
41-45 INCENTIVE-CERTIFICATE PAY 2,126 2,100 2,100 1,549 2,100 2,100
41-49 CELL PHONE ALLOWANCE 3,520 4,200 4,200 2,800 4,200 4,200
47-10 SOCIAL SECURITY/MEDICARE 18,569 21,603 21,603 15,318 21,603 21,891
47-20 TMRS RETIREMENT 39,220 46,039 46,039 33,131 46,039 47,599
48-10 HEALTH/DENTAL INSURANCE 25,071 31,896 31,896 26,148 31,896 33,703
48-20 LIFE INSURANCE 661 765 765 548 765 787
48-30 DISABILITY INSURANCE 688 800 800 571 800 821
48-40 WORKERS COMP INSURANCE 548 654 654 461 654 680
48-50 EAP SERVICES 200 229 229 181 229 232
48-90 FLEX PLAN ADMINISTRATION 138 149 149 116 149 150
SALARIES AND BENEFITS $336,117 $392,211 $394,911 $285,586 $394,109 $403,507
52-00 PERSONNEL SUPPLIES $0 $0 $150 $150 $150 $0
54-00 OPERATING SUPPLIES 226 1,150 1,150 992 992 700
57-00 COMPUTER SUPPLIES 880 2,630 2,630 1,854 2,472 2,190
58-00 OPERATING EQUIPMENT<$5000 7,184 5,450 13,394 6,331 13,394 10,100
SUPPLIES $8,290 $9,230 $17,324 $9,327 $17,008 $12,990
67-00 COMPUTER EQUIP MAINT $53,793 $68,830 $69,452 $30,566 $67,816 $74,630
MAINTENANCE $53,793 $68,830 $69,452 $30,566 $67,816 $74,630
74-00 OPERATING SERVICES $0 $0 $352 $0 $352 $0
75-10 TRAINING 3,035 8,400 8,400 5,550 7,050 11,100
75-20 TRAVEL REIMBURSEMENTS 103 930 930 912 912 2,810
75-30 MEMBERSHIPS 195 195 195 195 195 195
77-10SOFTWARE LICENSE FEES 000003,500
77-20 SOFTWARE SUPPORT SERVICES 221,094 222,112 224,113 179,257 224,113 237,411
77-30 INTERNET/WIRELESS SERVICE 35,711 38,278 38,278 21,478 38,278 39,828
78-00 CONTRACT SERVICES 45,611 35,400 58,724 28,553 58,724 27,000
78-30 RENTAL 0 21,900 19,200 0 0 0
SERVICES $305,749 $327,215 $350,192 $235,945 $329,624 $321,844
88-00 CAPITAL EQUIPMENT $19,600 $16,000 $14,000 $11,738 $14,000 $19,000
CAPITAL OUTLAY $19,600 $16,000 $14,000 $11,738 $14,000 $19,000
INFORMATION TECHNOLOGY $723,549 $813,486 $845,879 $573,162 $822,557 $831,971
183
ADMINISTRATIVE SERVICES
FINANCE
401-0401-415
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $133,665 $144,294 $144,294 $102,510 $143,180 $146,949
41-30 OVERTIME PAY 3,876 3,072 3,072 2,337 2,861 3,072
41-43 LONGEVITY PAY 1,145 1,170 1,170 1,165 1,165 1,455
41-45 INCENTIVE-CERTIFICATE PAY 1,236 1,200 1,200 664 1,200 900
41-90ACCRUED PAYROLL 400000
47-10 SOCIAL SECURITY/MEDICARE 10,214 11,222 11,222 7,978 11,222 11,372
47-20 TMRS RETIREMENT 21,859 23,764 23,764 16,903 23,764 24,365
48-10 HEALTH/DENTAL INSURANCE 18,511 16,933 16,933 12,470 16,933 17,847
48-20 LIFE INSURANCE 384 406 406 293 391 411
48-30 DISABILITY INSURANCE 399 417 417 302 403 425
48-40 WORKERS COMP INSURANCE 163 773 773 122 173 180
48-50 EAP SERVICES 229 229 229 181 229 232
48-90 FLEX PLAN ADMINISTRATION 149 149 149 116 155 149
SALARIES AND BENEFITS $191,834 $203,629 $203,629 $145,041 $201,676 $207,357
51-00 OFFICE SUPPLIES $1,497 $1,400 $1,400 $714 $1,364 $1,400
52-00 PERSONNEL SUPPLIES 0 0 161 161 161 0
54-00 OPERATING SUPPLIES 1,790 3,801 1,701 674 1,215 1,200
58-00 OPERATING EQUIPMENT<$5000 2,662 12,853 12,853 0 12,853 2,303
SUPPLIES $5,949 $18,054 $16,115 $1,549 $15,593 $4,903
68-00 EQUIPMENT MAINTENANCE $399 $657 $657 $420 $560 $708
MAINTENANCE $399 $657 $657 $420 $560 $708
71-20 AUDIT SERVICES $18,450 $20,498 $23,738 $20,499 $23,738 $21,697
73-50SURETY BONDS $0$0$0$0$0$2,300
74-00 OPERATING SERVICES 6,203 2,287 1,687 892 1,423 1,574
74-01 POSTAL / COURIER SERVICES 34,381 36,474 36,274 25,692 36,274 36,474
75-10 TRAINING 105 412 212 88 117 2,020
75-20 TRAVEL REIMBURSEMENTS 284 221 421 239 319 420
75-30 MEMBERSHIPS 0 0 1,000 1,000 1,000 0
77-10 SOFTWARE LICENSE FEE 11,700 2,080 3,180 2,675 3,176 2,050
78-00 CONTRACT SERVICES 70,938 58,372 74,219 50,638 67,517 66,000
SERVICES $142,061 $120,344 $140,731 $101,723 $133,564 $132,535
98-30 PROVISION FOR UNCOLL A/R $10,748 $11,882 $6,142 $0 $0 $11,882
OTHER $10,748 $11,882 $6,142 $0 $0 $11,882
FINANCE $350,991 $354,566 $367,274 $248,733 $351,393 $357,385
184
ADMINISTRATIVE SERVICES
INSURANCE
401-0411-415
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
73-13 MOBILE EQUIPMENT $1,557 $4,000 $4,000 $1,720 $1,720 $2,000
73-21 GENERAL LIABILITY 4,230 11,000 11,000 4,646 4,646 7,000
73-23 PUBLIC OFFICIAL 9,288 11,000 11,000 10,602 10,602 11,000
73-24 CRIME & ACCIDENT COVERAGE 1,107 1,500 1,500 1,107 1,107 1,250
73-31 WINDSTORM 49,485 39,385 39,385 37,357 49,485 50,000
73-32 REAL & PERSONAL PROPERTY 24,456 28,000 28,000 24,442 28,000 29,000
73-33 FLOOD 454 500 500 373 373 700
SERVICES $90,577 $95,385 $95,385 $80,247 $95,933 $100,950
INSURANCE $90,577 $95,385 $95,385 $80,247 $95,933 $100,950
185
ADMINISTRATIVE SERVICES
RISK MANAGEMENT
401-0412-415
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
51-00 OFFICE SUPPLIES $0 $500 $500 $0 $0 $0
52-00 PERSONNEL SUPPLIES 0 250 287 37 37 0
54-00 OPERATING SUPPLIES 445 500 500 48 48 0
58-00 OPERATING EQUIPMENT<$5000 0 2,618 2,618 0 0 0
SUPPLIES $445 $3,868 $3,905 $85 $85 $0
72-12 MEDICAL EXAMINATIONS $0 $0 $0 $0 $0 $0
72-20 PERSONNEL EVENTS/PROGRAMS 4,134 3,000 3,000 2,985 2,985 0
74-00 OPERATING SERVICES 0 4,029 4,029 0 0 0
74-96CRIMINAL HISTORY SERVICES 000000
75-10 TRAINING 0 1,850 1,850 91 91 0
75-20 TRAVEL REIMBURSEMENTS 0 2,156 2,156 452 452 0
75-30 MEMBERSHIPS 98 352 352 270 270 0
SERVICES $4,232 $11,387 $11,387 $3,798 $3,798 $0
RISK MANAGEMENT $4,677 $15,255 $15,292 $3,883 $3,883 $0
Risk Management division in Water & Sewer Fund merged with Risk Management division in the General Fund.
186
Police Department
Police
Department
Staff
Services
Patrol
Operations
Criminal
Investigations
Records
and
Communication
Animal Control
Patrol
D.O.T.
Program
Police
Investigation
Fund
187
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 2014 – 15 Accomplishments
Friendswood was named the 32nd Safest City in America in 2014. The recognition,
calculated on cities with a population of 25,000 or more, is based on the total number of
crimes per 1,000 residents. This makes Friendswood the third safest city in Texas, and one
of only six in Texas rated in the nation’s top 100 safest.
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, and task force
partnerships with the FBI Safe Streets Task Force and Houston area High Intensity Drug
Trafficking Area (HIDTA).
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.
x 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.
x 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.
x 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.
x 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.
188
Police
x 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.
x 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.
x 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.
x 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.
x 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.
x 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.
x 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
189
Police
category include the school resource officers and Drug Abuse Resistance Education
(DARE).
x 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.
x 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.
x 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.
x 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.
x 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.
x 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.
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Police
Highlights of the Budget
The Fiscal Year 2014-15 budget for the police department addresses requirements to
maintain current operations with a request for two additional sworn peace officer positions -
one to be hired mid-year, and an Animal Control clerk position. The current full authorized
sworn strength is 60 peace officers. The current staffing at Animal Control includes three
full time Animal Control officers and one full time Animal Control shelter manager and
volunteer coordinator.
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 14 years. An application for continued
funding will be submitted for $54,400.
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 three marked
patrol vehicles, an animal control truck, one criminal investigation staff vehicle, and two
administrative vehicles; at time of replacement each vehicle will have over 100,000 miles.
The following items are included with the FY15 adopted budget:
Decision Packages (Funded)
One Sworn Police Officer –Mid Year Hire (1 FTE)
Includes salary, benefits, and overtime
One time Cost
Ongoing Cost
$2,050
$47,967
One Sworn Police Officer –Mid Year Hire (1 FTE)
Includes salary, benefits, and overtime
One time Cost
Ongoing Cost
$2,050
$49,655
Decision Packages (Unfunded)
Animal Control Clerk (1 FTE) Ongoing Cost $53,271
191
Police
2014-2015 Departmental Goals and Performance Measures
Major Departmental Goals:
x Use Intelligence-Led Policing to increase efficiency in service delivery
x Provide quality police services to our community
x Improve traffic safety
x Actively involve residents and the business community in crime prevention and
promoting community safety awareness
x Improve the quality of Animal Control Services
Supports the City’s Strategic Goals: 1-Communication, 5-Public Safety, and
6-Organizational Development
Police Department FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time sworn peace
officers 58 58 60 60 62
Department Expenditures $8,212,818 $8,125,412 $8,668,295 $8,668,161 $8,946,374
Outputs
Total # of Arrests 1,885 1,601 1,906 1,628 1,709
# of Police Calls For Service 14,463 14,348 14,849 12,902 13,549
# of Animals Impounded 1,128 1,048 1,142 1,096 1033
Measures of Effectiveness
Crime Rate 9.86 11.03 13.94 13.00 13.00
Offense Clearance Rate 65 53 60 60 60
# of Traffic Accidents 428 497 410 448 450
# of Animal Adoptions 386 613 386 532 312
Measures of Efficiency
Average Response Time 0:08:17 0:08:20 0:10:00 0:08:34 0:10:00
#minutes from request to arrival
– Priority 1 0:04:09 0:04:34 0:04:30 0:04:30 0:05:00
Animal Live Release Rate 80.41% 90.27% 80% 90% 90%
Monthly Operating Costs $684,402 $677,118 $722,358 $722,347 $745,531
Department Expenditures
per Capita $222.48 $216.86 $228.30 $228.30 $232.55
192
POLICE DEPARTMENT
DEPARTMENT SUMMARY
EXPENDITURES BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION $675,674 $637,720 $635,790 $526,955 $717,865 $768,070 20.4%
COMMUNICATIONS 1,002,378 1,022,860 1,029,880 770,076 1,045,475 1,054,540 3.1%
PATROL 4,681,642 5,119,945 5,130,148 3,572,201 5,044,810 5,165,160 0.9%
PATROL-DOT PROGRAM 50,059 105,826 100,179 8,218 8,306 103,991 -1.7%
CRIMINAL INVESTIGATIONS 1,392,204 1,420,200 1,453,168 1,055,138 1,475,143 1,462,974 3.0%
ANIMAL CONTROL 323,455 361,744 375,999 275,804 376,562 391,639 8.3%
DEPARTMENT TOTAL $8,125,412 $8,668,295 $8,725,164 $6,208,392 $8,668,161 $8,946,374 3.2%
EXPENDITURES BY CLASSIFICATION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
SALARIES AND BENEFITS $7,076,380 $7,431,778 $7,438,916 $5,413,277 $7,471,780 $7,763,526 4.5%
SUPPLIES 404,021 483,736 484,614 266,219 450,111 465,037 -3.9%
MAINTENANCE 138,851 182,668 187,548 93,796 158,620 180,925 -1.0%
SERVICES 491,282 485,692 524,155 373,660 515,840 536,886 10.5%
CAPITAL OUTLAY 14,878 84,421 89,931 61,440 71,810 0 -100.0%
CLASSIFICATION TOTAL $8,125,412 $8,668,295 $8,725,164 $6,208,392 $8,668,161 $8,946,374 3.2%
PERSONNEL SUMMARY BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION 5.0 5.0 5.0 5.0 5.0 5.0 0.0%
COMMUNICATIONS 13.6 13.6 13.6 13.6 13.6 13.6 0.0%
PATROL 45.8 46.8 46.8 46.8 46.8 48.8 4.3%
PATROL-DOT PROGRAM 1.0 1.0 1.0 1.0 1.0 1.0 0.0%
CRIMINAL INVESTIGATIONS 12.0 12.0 12.0 12.0 12.0 12.0 0.0%
ANIMAL CONTROL 4.0 4.0 4.0 4.0 4.0 4.0 0.0%
PERSONNEL TOTAL 81.4 82.4 82.4 82.4 82.4 84.4 2.4%
193
POLICE
ADMINISTRATION
001-2101-421
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $436,305 $404,422 $404,422 $345,325 $460,433 $494,219
41-30 OVERTIME PAY 20,067 4,771 4,771 11,868 15,824 15,000
41-31 HOLIDAY HRS WORKED 1,552 0 0 49 1,511 1,000
41-43 LONGEVITY PAY 4,970 4,615 5,585 5,585 5,585 5,910
41-45 INCENTIVE-CERTIFICATE PAY 8,865 6,600 6,600 9,735 13,035 13,200
41-49 CELL PHONE ALLOWANCE 3,025 2,760 2,760 2,520 3,150 3,782
47-10 SOCIAL SECURITY/MEDICARE 34,196 31,569 31,569 26,896 35,861 39,072
47-20 TMRS RETIREMENT 74,158 67,159 67,159 59,321 79,095 83,452
48-10 HEALTH/DENTAL INSURANCE 28,531 27,778 27,778 23,204 30,939 35,514
48-20 LIFE INSURANCE 1,241 1,121 1,121 944 1,259 1,366
48-30 DISABILITY INSURANCE 1,295 1,170 1,170 987 1,316 1,429
48-40 WORKERS COMP INSURANCE 4,044 3,567 3,567 3,097 4,129 4,579
48-50 EAP SERVICES 277 229 229 219 292 290
48-90 FLEX PLAN ADMINISTRATION 166 149 149 77 103 108
SALARIES AND BENEFITS $618,692 $555,910 $556,880 $489,827 $652,532 $698,921
51-00 OFFICE SUPPLIES $12,229 $18,683 $18,362 $8,094 $14,792 $12,381
52-00 PERSONNEL SUPPLIES 1,372 5,094 5,094 0 2,086 3,500
53-00 VEHICLE SUPPLIES 0 944 944 0 100 0
53-01 FUEL 14,437 17,996 17,996 8,585 17,996 17,996
54-00 OPERATING SUPPLIES 1,656 3,966 3,966 2,143 3,057 3,300
58-00 OPERATING EQUIPMENT<$5000 1,745 5,686 1,684 925 1,684 3,500
SUPPLIES $31,439 $52,369 $48,046 $19,747 $39,715 $40,677
63-00 VEHICLE MAINTENANCE $1,637 $5,000 $5,000 $1,659 $3,969 $4,500
66-00 FACILITY MAINTENANCE 0 1,286 1,286 0 900 1,200
68-00 EQUIPMENT MAINTENANCE 0 849 849 0 0 0
MAINTENANCE $1,637 $7,135 $7,135 $1,659 $4,869 $5,700
71-40 CONSULTING SERVICES $5,400 $2,178 $2,178 $0 $0 $5,400
73-11 VEHICLE INSURANCE 2,160 850 850 2,330 2,330 2,378
73-22 LAW ENFORCEMENT 1,881 1,912 2,085 2,084 2,084 2,085
74-00 OPERATING SERVICES 1,799 2,316 2,316 794 1,654 1,200
74-01 POSTAL / COURIER SERVICES 862 1,188 1,188 704 939 1,100
75-10 TRAINING 665 2,223 2,223 1,495 1,993 2,200
75-20 TRAVEL REIMBURSEMENTS 94 1,510 1,510 209 941 1,000
75-30 MEMBERSHIPS 885 1,030 1,030 630 840 850
78-30 RENTAL 3,503 2,442 3,692 2,483 3,311 3,500
78-31 VEHICLE LEASE-INTERNAL 6,657 6,657 6,657 4,993 6,657 3,059
SERVICES $23,906 $22,306 $23,729 $15,722 $20,749 $22,772
ADMINISTRATION $675,674 $637,720 $635,790 $526,955 $717,865 $768,070
194
POLICE
COMMUNICATIONS
001-2110-421
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $588,769 $625,290 $625,290 $429,309 $604,412 $623,537
41-30 OVERTIME PAY 63,079 44,003 44,003 57,907 67,209 30,500
41-31 HOLIDAY HRS WORKED 19,853 0 0 15,636 20,848 20,000
41-43 LONGEVITY PAY 8,215 8,980 8,935 9,624 9,624 7,615
41-45 INCENTIVE-CERTIFICATE PAY 22,659 23,220 23,220 17,372 23,220 20,880
41-49 CELL PHONE ALLOWANCE 1,525 1,560 1,560 1,040 1,560 1,560
41-90 ACCRUED PAYROLL 0 0 0 7,563 7,563 0
42-20 PART-TIME WAGES 21,786 24,250 24,250 17,587 23,449 24,727
47-10 SOCIAL SECURITY/MEDICARE 53,972 53,870 53,870 41,396 55,195 53,672
47-20 TMRS RETIREMENT 109,685 111,576 111,576 85,277 113,703 111,547
48-10 HEALTH/DENTAL INSURANCE 67,058 72,642 72,642 51,813 69,084 101,933
48-20 LIFE INSURANCE 1,652 1,742 1,742 1,217 1,623 1,728
48-30 DISABILITY INSURANCE 1,713 1,808 1,808 1,262 1,683 1,803
48-40 WORKERS COMP INSURANCE 807 1,234 1,234 598 797 1,247
48-50 EAP SERVICES 930 975 975 704 939 987
48-90 FLEX PLAN ADMINISTRATION 406 406 406 408 544 722
SALARIES AND BENEFITS $962,109 $971,556 $971,511 $738,713 $1,001,453 $1,002,458
52-00 PERSONNEL SUPPLIES $3,185 $2,700 $2,700 $1,664 $2,219 $3,200
54-00 OPERATING SUPPLIES 1,293 1,319 1,319 554 1,133 1,350
58-00 OPERATING EQUIPMENT<$5000 1,104 1,703 1,703 543 724 1,200
SUPPLIES $5,582 $5,722 $5,722 $2,761 $4,076 $5,750
68-00 EQUIPMENT MAINTENANCE $9,930 $27,784 $32,973 $18,896 $25,195 $30,275
MAINTENANCE $9,930 $27,784 $32,973 $18,896 $25,195 $30,275
73-50 SURETY BONDS $284 $350 $350 $71 $142 $432
74-00 OPERATING SERVICES 1,636 875 2,751 754 2,750 1,675
74-01 POSTAL / COURIER SERVICES 112 303 303 28 107 150
74-97 RECRUITMENT ADVERTISING 0 528 528 0 0 150
75-10 TRAINING 3,269 4,638 4,638 2,887 3,849 3,850
75-20 TRAVEL REIMBURSEMENTS 2,466 3,327 3,799 2,644 3,525 2,300
75-30 MEMBERSHIPS 328 698 698 677 677 600
75-40 PUBLICATIONS 0 25 25 0 0 0
76-11 ELECTRICITY 2,260 1,759 1,759 1,586 2,115 2,300
76-12 TELEPHONE/COMMUNICATIONS 14,124 4,200 4,200 981 1,308 4,100
78-00 CONTRACT SERVICES 278 623 623 78 278 500
78-30 RENTAL 0 472 0 0 0 0
SERVICES $24,757 $17,798 $19,674 $9,706 $14,751 $16,057
COMMUNICATIONS $1,002,378 $1,022,860 $1,029,880 $770,076 $1,045,475 $1,054,540
195
POLICE
PATROL
001-2120-421
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END PROPOSED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $2,306,053 $2,516,244 $2,515,014 $1,697,242 $2,462,989 $2,578,913
41-20 PART-TIME WAGES 4,752 58,451 58,451 0 0 59,225
41-30 OVERTIME PAY 360,481 409,854 415,596 336,118 415,604 277,338
41-31 HOLIDAY HRS WORKED 84,208 0 0 71,633 95,511 95,000
41-43 LONGEVITY PAY 19,793 22,645 20,565 20,659 20,659 22,335
41-45 INCENTIVE-CERTIFICATE PAY 84,755 89,400 89,400 57,145 89,400 78,300
41-49 CELL PHONE ALLOWANCE 5,145 5,760 5,760 3,075 5,760 4,020
41-90 ACCRUED PAYROLL 3,839 0 1,230 3,843 3,843 0
42-20 PART-TIME WAGES 60,775 54,942 54,942 52,828 52,828 56,115
47-10 SOCIAL SECURITY/MEDICARE 214,584 231,149 231,149 164,567 229,423 235,831
47-20 TMRS RETIREMENT 448,320 492,349 492,349 347,110 482,813 505,102
48-10 HEALTH/DENTAL INSURANCE 330,331 361,002 361,002 258,434 361,002 413,470
48-20 LIFE INSURANCE 6,486 7,089 7,089 4,849 7,089 7,246
48-30 DISABILITY INSURANCE 6,767 7,464 7,464 5,066 7,464 7,551
48-40 WORKERS COMP INSURANCE 27,915 31,585 31,585 20,143 31,585 32,212
48-50 EAP SERVICES 2,841 3,069 3,069 2,148 3,069 3,034
48-90 FLEX PLAN ADMINISTRATION 1,113 1,414 1,414 785 1,414 1,296
SALARIES AND BENEFITS $3,968,158 $4,292,417 $4,296,079 $3,045,645 $4,270,453 $4,376,988
51-00 OFFICE SUPPLIES $0 $923 $288 $288 $384 $0
52-00 PERSONNEL SUPPLIES 43,511 40,069 46,500 24,026 44,850 46,640
53-00 VEHICLE SUPPLIES 1,180 3,945 3,945 171 1,656 1,000
53-01 FUEL 179,127 202,027 202,027 123,968 200,291 202,027
54-00 OPERATING SUPPLIES 35,333 37,643 33,907 14,680 33,301 37,500
54-10 PDRAD PROGRAM SUPPLIES 895 0 3,602 2,277 4,224 0
58-00 OPERATING EQUIPMENT<$5000 23,020 42,978 42,628 14,841 29,788 32,954
SUPPLIES $283,066 $327,585 $332,897 $180,251 $314,494 $320,121
63-00 VEHICLE MAINTENANCE $83,519 $82,980 $83,515 $51,426 $84,120 $84,000
64-00 OPERATING MAINTENANCE 960 2,120 2,120 1,241 1,655 1,600
68-00 EQUIPMENT MAINTENANCE 17,431 35,822 34,782 13,364 17,819 33,700
MAINTENANCE $101,910 $120,922 $120,417 $66,031 $103,594 $119,300
72-12 MEDICAL EXAMINATIONS $0 $800 $800 $0 $0 $1,210
73-11 VEHICLE INSURANCE 10,309 12,181 12,181 16,418 16,418 18,210
73-22 LAW ENFORCEMENT 20,258 20,726 21,537 21,536 21,536 22,233
73-40 ANIMAL MORTALITY INS 1,447 1,190 2,764 2,709 2,709 2,709
73-50 SURETY BONDS 0 0 150 0 0 0
74-00 OPERATING SERVICES 9,063 7,797 14,580 7,072 14,580 13,455
74-01 POSTAL / COURIER SERVICES 1,096 1,115 1,115 1,210 1,613 1,000
74-97 RECRUITMENT ADVERTISING 360 1,011 1,011 618 824 350
74-98 JUDGMENTS & DAMAGE CLAIM 3,118 1,000 1,000 58 558 1,000
75-10 TRAINING 12,181 14,037 18,418 12,179 16,239 13,950
75-20 TRAVEL REIMBURSEMENTS 6,515 6,466 6,466 3,061 4,081 6,700
75-30 MEMBERSHIPS 1,031 802 1,312 1,274 1,274 1,080
76-12 TELEPHONE/COMMUNICATIONS 33,499 35,000 36,840 29,731 36,840 38,285
77-10 SOFTWARE LICENSE FEES 0 0 600 600 600 0
78-00CONTRACT SERVICES 9,66100000
78-30 RENTAL 7,800 3,900 7,150 4,550 7,150 3,600
78-31 VEHICLE LEASE-INTERNAL 212,090 188,575 188,575 141,431 188,575 224,969
SERVICES $328,428 $294,600 $314,499 $242,447 $312,997 $348,751
83-00 VEHICLES $80 $60,850 $60,850 $37,827 $43,272 $0
88-00 CAPITAL EQUIPMENT 0 23,571 5,406 0 0 0
CAPITAL OUTLAY $80 $84,421 $66,256 $37,827 $43,272 $0
PATROL $4,681,642 $5,119,945 $5,130,148 $3,572,201 $5,044,810 $5,165,160
196
POLICE
PATROL-DOT PROGRAM
001-2125-421
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $26,662 $54,207 $54,207 $0 $0 $55,292
41-30 OVERTIME PAY 779 4,177 4,177 0 0 1,500
41-43LONGEVITY PAY 70500000
41-45INCENTIVE-CERTIFICATE PAY 6000000600
41-90ACCRUED PAYROLL 1,09300000
47-10 SOCIAL SECURITY/MEDICARE 2,154 4,467 4,467 10 10 4,595
47-20 TMRS RETIREMENT 4,656 9,266 9,266 0 0 9,605
48-10 HEALTH/DENTAL INSURANCE 3,703 13,326 13,326 0 0 14,085
48-20 LIFE INSURANCE 76 152 152 0 0 155
48-30 DISABILITY INSURANCE 79 157 157 0 0 160
48-40 WORKERS COMP INSURANCE 307 586 586 0 0 609
48-50 EAP SERVICES 29 57 57 0 0 58
48-90 FLEX PLAN ADMINISTRATION 11 84 84 0 0 85
SALARIES AND BENEFITS $40,854 $86,479 $86,479 $10 $10 $86,744
52-00 PERSONNEL SUPPLIES $0 $295 $0 $0 $0 $300
53-00 VEHICLE SUPPLIES 0 215 0 0 0 200
53-01 FUEL 2,418 6,879 6,879 2,994 2,994 6,879
54-00 OPERATING SUPPLIES 28 103 28 28 28 100
58-00 OPERATING EQUIPMENT<$5000 0 1,015 0 0 0 1,000
SUPPLIES $2,446 $8,507 $6,907 $3,022 $3,022 $8,479
63-00 VEHICLE MAINTENANCE $621 $2,004 $0 $0 $0 $1,000
MAINTENANCE $621 $2,004 $0 $0 $0 $1,000
73-11 VEHICLE INSURANCE $580 $627 $627 $627 $627 $640
74-00 OPERATING SERVICES 0 345 88 0 88 350
75-10 TRAINING 0 706 0 0 0 700
75-20 TRAVEL REIMBURSEMENTS 50 515 0 0 0 500
76-12 TELEPHONE/COMMUNICATIONS 430 565 0 0 0 500
78-31 VEHICLE LEASE-INTERNAL 5,078 6,078 6,078 4,559 4,559 5,078
SERVICES $6,138 $8,836 $6,793 $5,186 $5,274 $7,768
PATROL-DOT PROGRAM $50,059 $105,826 $100,179 $8,218 $8,306 $103,991
197
POLICE
CRIMINAL INVESTIGATIONS DIVISION
001-2130-421
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $788,971 $819,248 $819,248 $582,013 $801,017 $833,987
41-30 OVERTIME PAY 70,400 52,028 54,719 65,626 87,501 71,000
41-31 HOLIDAY HRS WORKED 2,038 0 0 493 5,680 4,000
41-43 LONGEVITY PAY 8,420 8,730 8,600 8,708 8,708 9,715
41-45 INCENTIVE-CERTIFICATE PAY 29,735 30,000 30,000 22,290 30,000 30,600
41-49 CELL PHONE ALLOWANCE 5,450 5,520 5,520 3,610 5,520 6,240
41-50 CLOTHING ALLOWANCE 9,000 9,200 9,200 4,400 9,200 8,400
41-90 ACCRUED PAYROLL 5,836 0 0 2,056 2,056 0
47-10 SOCIAL SECURITY/MEDICARE 66,705 66,673 66,673 49,908 66,544 67,733
47-20 TMRS RETIREMENT 143,664 146,785 146,785 109,202 145,603 150,490
48-10 HEALTH/DENTAL INSURANCE 113,536 122,015 122,015 91,089 121,452 126,576
48-20 LIFE INSURANCE 2,203 2,274 2,274 1,643 2,274 2,284
48-30 DISABILITY INSURANCE 2,301 2,369 2,369 1,716 2,369 2,412
48-40 WORKERS COMP INSURANCE 8,506 8,750 8,750 6,083 8,750 8,988
48-50 EAP SERVICES 708 688 688 542 688 697
48-90 FLEX PLAN ADMINISTRATION 238 238 238 175 238 217
SALARIES AND BENEFITS $1,257,711 $1,274,518 $1,277,079 $949,554 $1,297,600 $1,323,339
52-00 PERSONNEL SUPPLIES $559 $1,311 $1,311 $39 $1,031 $1,300
53-00VEHICLE SUPPLIES 08080000
53-01 FUEL 47,145 49,461 49,461 34,168 48,557 49,461
54-00 OPERATING SUPPLIES 3,679 4,992 4,992 2,224 4,238 4,400
58-00 OPERATING EQUIPMENT<$5000 1,745 4,787 4,787 2,029 4,284 3,200
SUPPLIES $53,128 $60,631 $60,631 $38,460 $58,110 $58,361
63-00 VEHICLE MAINTENANCE $22,451 $20,744 $20,744 $6,390 $21,350 $22,000
64-00 OPERATING MAINTENANCE 65 783 783 0 0 0
68-00 EQUIPMENT MAINTENANCE 148 819 819 0 247 150
MAINTENANCE $22,664 $22,346 $22,346 $6,390 $21,597 $22,150
73-11 VEHICLE INSURANCE $6,806 $7,320 $7,320 $11,337 $11,337 $11,568
73-22 LAW ENFORCEMENT 6,896 7,010 7,642 7,642 7,642 7,642
73-50SURETY BONDS 717171000
74-00 OPERATING SERVICES 5,381 8,455 23,032 3,997 23,032 6,950
74-01 POSTAL / COURIER SERVICES 1,163 968 968 1,031 1,375 500
75-10 TRAINING 6,717 7,779 7,779 1,218 4,217 4,500
75-20 TRAVEL REIMBURSEMENTS 4,786 3,205 3,205 151 2,622 2,100
75-30 MEMBERSHIPS 805 1,105 1,105 775 775 950
76-12 TELEPHONE/COMMUNICATIONS 1,919 2,315 2,315 1,127 2,231 2,150
77-30 INTERNET/WIRELESS SERVICE 880 1,200 1,623 1,223 1,628 900
78-31 VEHICLE LEASE-INTERNAL 23,277 23,277 23,277 17,458 23,277 21,864
SERVICES $58,701 $62,705 $78,337 $45,959 $78,136 $59,124
84-00 CAPITAL OPERATING EQUIP $0 $0 $14,775 $14,775 $19,700 $0
CAPITAL OUTLAY $0 $0 $14,775 $14,775 $19,700 $0
CRIMINAL INVESTIGATIONS $1,392,204 $1,420,200 $1,453,168 $1,055,138 $1,475,143 $1,462,974
198
POLICE
ANIMAL CONTROL
001-2150-441
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $129,887 $163,844 $163,844 $106,371 $141,828 $169,220
41-30 OVERTIME PAY 29,996 5,052 5,052 28,948 32,597 15,000
41-31 HOLIDAY HRS WORKED 278 0 0 177 236 350
41-43 LONGEVITY PAY 1,173 635 625 625 625 640
41-45 INCENTIVE-CERTIFICATE PAY 756 1,740 1,740 754 1,740 1,680
41-49 CELL PHONE ALLOWANCE 315 420 420 280 420 420
41-90 ACCRUED PAYROLL 2,094 0 0 0 2,528 0
47-10 SOCIAL SECURITY/MEDICARE 11,745 12,793 12,793 9,935 12,243 12,625
47-20 TMRS RETIREMENT 25,697 27,248 27,248 21,746 26,748 28,304
48-10 HEALTH/DENTAL INSURANCE 24,241 36,083 36,083 18,565 27,753 43,449
48-20 LIFE INSURANCE 384 455 455 303 455 472
48-30 DISABILITY INSURANCE 397 474 474 315 474 489
48-40 WORKERS COMP INSURANCE 1,577 1,776 1,776 1,292 1,723 2,109
48-50 EAP SERVICES 208 229 229 160 213 232
48-90 FLEX PLAN ADMINISTRATION 108 149 149 57 149 86
SALARIES AND BENEFITS $228,856 $250,898 $250,888 $189,528 $249,732 $275,076
52-00 PERSONNEL SUPPLIES $792 $830 $1,830 $330 $1,830 $1,000
53-01 FUEL 9,466 10,749 10,749 7,765 10,353 10,749
54-00 OPERATING SUPPLIES 15,870 15,053 16,550 12,638 16,851 17,600
58-00 OPERATING EQUIPMENT<$5000 2,232 2,290 1,282 1,245 1,660 2,300
SUPPLIES $28,360 $28,922 $30,411 $21,978 $30,694 $31,649
63-00 VEHICLE MAINTENANCE $2,089 $2,477 $4,677 $820 $3,365 $2,500
MAINTENANCE $2,089 $2,477 $4,677 $820 $3,365 $2,500
72-12 MEDICAL EXAMINATIONS $0 $200 $0 $0 $0 $200
73-11 VEHICLE INSURANCE 801 1,315 1,315 2,119 2,119 2,162
74-00 OPERATING SERVICES 1,697 2,700 2,089 1,702 2,269 2,550
74-10 ADOPTION RELATED SERVICES 35,551 33,355 35,720 25,223 38,631 35,000
74-97 RECRUITMENT ADVERTISING 0 300 0 0 0 0
75-10 TRAINING 325 1,466 875 875 875 1,200
75-20 TRAVEL REIMBURSEMENTS 83 985 1,183 597 1,084 650
75-30MEMBERSHIPS 10000000
76-12 TELEPHONE/COMMUNICATIONS 1,677 2,833 2,833 1,032 1,847 1,700
76-20 JANITORIAL SERVICES 0 29,304 29,319 17,107 29,319 29,319
78-00 CONTRACT SERVICES 886 65 865 792 865 965
78-31 VEHICLE LEASE-INTERNAL 8,232 6,924 6,924 5,193 6,924 8,668
SERVICES $49,352 $79,447 $81,123 $54,640 $83,933 $82,414
88-00 CAPITAL EQUIPMENT $14,798 $0 $8,900 $8,838 $8,838 $0
CAPITAL OUTLAY $14,798 $0 $8,900 $8,838 $8,838 $0
ANIMAL CONTROL $323,455 $361,744 $375,999 $275,804 $376,562 $391,639
199
Friendswood Volunteer Fire Department
Friendswood
Volunteer Fire
Department
Administration
Fire Division
EMS Division
200
Volunteer Fire Department
Mission Statement
It is the mission of the Friendswood Volunteer Fire Department to:
x Provide efficient and effective emergency fire & rescue services
x Provide efficient and effective advanced emergency medical care
x Provide education in all areas of life safety including but not limited to fire
prevention, injury prevention, child safety & CPR training
To meet this mission the Friendswood Volunteer Fire Department shall:
x Provide its members with up to date equipment
x Provide its members with the necessary training in order to be able to provide
professional service in a safe and effective manner
x Provide significant monetary savings to the city and citizens of Friendswood through
the use of highly skilled and dedicated volunteers
We live by our slogan of: Neighbors Serving Neighbors
And we are happy to be:Celebrating over 63 Years of Service
Current Operations
The Friendswood Volunteer Fire Department, Inc. (FVFD) is a 501(c)(3) non-profit
corporation that was created in 1951 and is dedicated to the protection of life and property
by providing fire suppression, rescue, EMS services, hazardous material response, and
public education on fire and injury prevention to the citizens of Friendswood. The 108
dedicated volunteers of the FVFD provide organization, administration, public education, and
maintenance, training, and volunteer manpower. These volunteers are supplemented by a
small staff of part-time paid personnel who help provide services during the normal
workdays. The City provides the Fire Department with Fire and EMS vehicles and other
required capital equipment, four fire stations, dispatch services and an operating budget
that provides the necessary funds for management and operation of the Department. The
City and the FVFD signed a contract for services which was effective beginning October 1,
2004. The FVFD is responsible for the operations and management of the part-time crew
and full-time employees of the FVFD. The FVFD is responsible for administering one full-
time paid supervisor a fire captain, one full time paramedic, one full time administrative
manager and one part-time clerk and a pool of part-time firefighters, paramedics, and
emergency medical technicians. This contract has also established performance standards
and reporting requirements for the services we provide to the city.
The use of volunteers saves the City an estimated $5.9 million dollars ($5,900,000)
annually in salaries over what it would cost to provide a city of our size with a minimal level
of services with a full paid department. Approximately 50,000 man-hours are provided by
201
Volunteer Fire Department
volunteers performing fire suppression, rescue, EMS services, administration and
management, and providing public education to the citizens of Friendswood. This is not
taking into account the countless hours spent standing-by on-call in town ready to respond
to an emergency.
Since 1992 the FVFD Fire and EMS has experienced a 100% growth in call volume as the
city has grown in population and buildings. In 1992 the department responded to 1,442
calls for service. This past year 2014, the Department responded to over 2,993 calls for
service. We anticipate those calls for service to continue to rise in FY2015, with EMS calls
having the greatest increase in number. As call volume increases so does the overall cost of
providing the services.
The FVFD has two operational divisions, the Fire and EMS Divisions. A third division, the
Administrative Division manages the administrative affairs of the department primarily
related to financial matters and payroll, personnel management, recruitment issues, and
facilities management. The Administrative Division is also responsible for public relations,
which are beneficial to the fund raising and public awareness efforts of the department.
The Fire Division consists of 66 members who provide emergency fire suppression services
and rescue services as well as related non-emergency functions such as public education of
fire prevention, personnel training and equipment maintenance. These volunteers respond
from four fire stations within the city. Fire service personnel participate in the “State
Fireman’s & Fire Marshal’s Association” and/or the “Texas Commission on Fire Protection”
certification programs. The FVFD also has contracts to provide fire and rescue service to
portions of both un-incorporated Harris and Galveston counties. The Fire Division has been
very successful in acquiring several grants this past year that will enhance the programs
offered by the Division and improve firefighter safety. With the addition of the new Fire
Station #4 the Fire Division has seen a substantial growth in the membership number to
provide staffing for the new station. During the past year the Fire Division has provided over
7,905 hours of training to their volunteer membership.
200
400
600
800
1000
1200
1400
1600
1800
2000
2200
2400
2600
2800
3000
3200
Friendswood Volunteer Fire Department
Total Emergency Calls for Service
EMS/Rescue
Fire
Total Calls
Note: Fire Department Responses to Auto
accidents are included in the EMS/Rescue
numbers
202
Volunteer Fire Department
The EMS Division consists of 38 volunteers providing emergency medical care and
transport to the residents of the City. These members staff three Advanced Life Support
ambulances and four first responder vehicles as well as a supervisor’s vehicle. All EMS
services are provided in accordance with Texas Department of State Health Services
(TDSHS) requirements for emergency medical providers. All personnel are certified through
the TDSHS, which requires a minimum 160 hours training for an ECA and up to 2,200 hours
of training for a Paramedic, followed by required continuing education.
In addition to the training and emergency medical care, these volunteers are also very
active in providing equipment maintenance and preparedness as well as public education on
injury prevention and basic first aid. The EMS Division also has several unique and award
winning programs in place that are supported by this budget as well as grants and
donations. These programs include our Kid Care Program, the Children’s Immunization
Program, and the EMS Tactical Medics Unit. The EMS Division was awarded the State of
Texas’s top honor being named the Outstanding Volunteer EMS Provider of the Year in 2001
in recognition of the high standards of the program and services provided to the citizens of
Friendswood. The EMS Division was again awarded this recognition in 2007, becoming one
of the few EMS Providers in the State to have won more than once.
In early 2011, Friendswood EMS was awarded the U.S. Congressional Fire Service Institute
and Medic-Alert Foundation’s “National Excellence in Fire-Service Based EMS for 2010”. In
2012 Friendswood EMS was again recognized for its innovative and outstanding operations
and was named the 2012 National Volunteer EMS Provider of the Year by EMS World
Magazine. EMS Chief Lisa Camp and EMS members traveled to New Orleans, LA to accept
this prestigious award. During 2013 and again in early 2014, the Friendswood EMS Chief
Lisa Camp was recognized by the American Ambulance Association with their Annual “Star
of Life Award” in recognition of her outstanding lifelong achievements in the EMS Service.
Highlights of the Budget
Departmental Measures
(City’s Contribution to)
Volunteer Fire
Department FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
Number of full time
equivalents (FTE’s) 0 0 0 0 0
City’s Contribution to FVFD
Expenditures $1,684,908 $1,257,211 $1,280,335 $1,280,335 $1,439,552
Measures of Efficiency
City’s average monthly
contribution to FVFD $140,409 $104,768 $106,695 $106,695 $119,963
City’s contribution to FVFD
per capita $45.64 $33.55 $33.72 $33.72 $37.42
203
Volunteer Fire Department
Decision Package Operational Requests / Forces at work
Additional funding is requested to cover the following decision package requests. These
requests include forces-at-work (FAW), Capital Funding from City Capital Funds, and
supplemental funding requests (those capital requests funded by the Fire/EMS Water
Donation Fund are listed separately below). These requests are submitted in a priority
order as ranked by the FVFD and approved by the FVFD membership:
Decision Packages (Funded)
Description Amount
Add Full Time Paramedic to current staffing 24/7 Ongoing Cost $ 68,333
Part-Time Employees' Rate Increase by $1.50 / Hour Ongoing Cost $ 33,384
SCBA Air Cylinder Replacement Program - Fire
Division One-time Cost $ 9,000
Vehicle / Accident Insurance Increase - Admin Ongoing Cost $ 6,500
Health Insurance Cost Increases – Admin Ongoing Cost $ 5,000
Vehicle Maintenance Budget Increase - EMS Division Ongoing Cost $ 10,000
Bunker Gear Replacements - Fire Division One-time Cost $ 10,000
Training Budget Increase - Fire Division Ongoing Cost $ 8,000
IRS Ruling - FICA Response Stipend Impact - Admin Ongoing Cost $ 3,500
Merit Increase - FT Employees - Admin Ongoing Cost $ 5,500
Total of Additional Funding Requests $ 159,217
Decision Packages (Unfunded)
Description Amount
Add Two Time Paramedic to current staffing 24/7 Ongoing Costs $ 136,667
Capital Equipment:
In our 15-year capital equipment plan, which has been has been updated annually since
1989 and presented to City Staff and Council , we have the following capital equipment and
vehicles identified for purchase this fiscal year using funding provided through the Fire /EMS
– (Water Bill) Donation Fund account managed by the FVFD. A copy of the 15 year plan is
included in the budget submission from FVFD.
Description Amount
Replacement for Ambulance 48 One Time Cost $195,000
Replace (5) Five Philips LifePak 15 Defibrillators/ ECG
Monitors One-Time Cost $190,000
Lease Payment Engine 2 Replacement (6 pymts
remaining) One-Time Cost $ 72,000
204
Volunteer Fire Department
Lease Payment Engine 3 Replacement (4 pymts
remaining) One-Time Cost $ 61,680
Lease Payment for Engine 231 Replacement (1st
pymt to be made in FY 2015) One-Time Cost $ 72,000
Total Request from Fire/EMS Fund $590,680
Capital Improvement Plan:
In the Capital Improvement Plan we have the following items identified:
Decision Packages (Unfunded)
Add Temporary Modular Office Building at Station #1 One-Time Cost $ 15,000
Fire Training Field Improvements One-Time Cost $ 400,000
New Headquarters Fire Station to Replace Station #1:
Decision Packages
New Fire Station at PSB Bond Funded $ 2,500,000
Renovation/Expansion of Existing Station #4 as New
Headquarters Station Bond Funded $ 4,065,000
Total Request for the City’s CIP Plan One-Time Cost $6,565,000
(This request will be funded by the Bond Election approved in 2013.)
205
FRIENDSWOOD VOLUNTEER FIRE DEPT
DEPARTMENT SUMMARY
EXPENDITURES BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
FIRE ADMINISTRATION $1,257,211 $1,280,335 $1,280,335 $967,681 $1,280,335 $1,439,552 12.4%
DEPARTMENT TOTAL $1,257,211 $1,280,335 $1,280,335 $967,681 $1,280,335 $1,439,552 12.4%
EXPENDITURES BY CLASSIFICATION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
SERVICES $1,257,211 $1,280,335 $1,280,335 $967,681 $1,280,335 $1,439,552 12.4%
CLASSIFICATION TOTAL $1,257,211 $1,280,335 $1,280,335 $967,681 $1,280,335 $1,439,552 12.4%
PERSONNEL SUMMARY BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
FIRE ADMINISTRATION 0.0 0.0 0.0 0.0 0.0 0.0 0.0%
PERSONNEL TOTAL 0.0 0.0 0.0 0.0 0.0 0.0 0.0%
206
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
FIRE ADMINISTRATION
001-2201-422
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
78-61 FIRE/EMS SERVICES $1,227,461 $1,250,335 $1,250,335 $937,751 $1,250,335 $1,409,552
78-62 FIRE/EMS SERVICE RUNS 29,750 30,000 30,000 29,930 30,000 30,000
SERVICES $1,257,211 $1,280,335 $1,280,335 $967,681 $1,280,335 $1,439,552
FIRE ADMINISTRATION-FVFD $1,257,211 $1,280,335 $1,280,335 $967,681 $1,280,335 $1,439,552
207
Fire Marshal’s Office
Fire Marshal/ Emergency
Management
Fire Marshal
Administration Emergency Management
208
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 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.
Fire prevention activities include business/commercial inspections, review of new building plans,
and design approval of fire alarm and sprinkler systems. Fire safety public education programs
are presented year-around by request from the public. The FMO also monitors 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 two (2) 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 of the City. The Fire Marshal is the Emergency Management Coordinator. The OEM is
responsible for maintaining and implementing the City’s Emergency Operations Plan (EOP). The
EOP and 22 supplemental annexes, including all additional planning documents, meet state and
federal requirements.
The OEM continued the semi-annual review process of the Hazard Analysis and Mitigation Plan
(Local Mitigation Plan–LMP) in preparation for the pending update in 2014. The OEM provides
and distributes emergency preparedness materials to citizens and businesses through a 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 to all City Staff members and elected officials.
The FMO maintains the Emergency Operations Center (EOC) enabling quick activation to support
any emergency or non-emergency operation utilizing an all hazards approach. The OEM strives
to improve the City’s Public Safety response capabilities through planning efforts and
coordination with Harris and Galveston Counties.
209
Fire Marshal
Accomplishments in Fiscal Year 2013 – 14
x Completed a total of 796 annual and 877 follow-up type inspections on all commercial
businesses, institutions, foster homes, nursing homes, and apartment complexes for a
grand total of 1,673 inspections within the City, to ensure compliance with fire and life
safety codes.
x Maintained all emergency management plans at the Advanced Preparedness Level as
recognized by the State of Texas to ensure Emergency Management Performance
Grant (EMPG) eligibility
x Conducted semi-annual meetings with the Hazard Mitigation Committee to ensure all data is
updated in a timely and effective manner, to increase public education and awareness of the
purpose of the plan, solicit increased public participation, and identify stakeholders.
Highlights of the Budget
2014-2015 Departmental Goals and Performance Measures
Major Departmental Goals:
x 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.
x Provide continuing contribution for the Design Criteria Manual as well as participation
in Design Review Committee (DRC) meetings to address developer and contractor
questions during the conceptual stages of the development process.
x Review and complete all submitted plan reviews within two working days (48 hours).
x Instruct, educate, and inform the public in aspects of fire safety and prevention, along
with emergency preparedness training, through awareness and educational programs.
x Review or update the emergency preparedness planning documents within a five-year
cycle per FEMA and Texas Department of Emergency Management (TDEM) guidelines.
x Meet and maintain state and federal mandated continuing education training
requirements for full-time employees.
Supports the City’s Strategic Goals: 1-Communication, 4-Partnerships, 5- Public Safety,
and 6-Organizational Development
210
Fire Marshal
Fire Marshal’s Office and
Emergency Management
FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs – Fire Marshal’s Office
# of full time equivalents (FTE’s) 4.80 4.80 4.80 5.20 5.20
Division Expenditures $544,165 517,745 $581,256 $547,038 $601,945
Inputs – Emergency Management
# of full time equivalents (FTE’s) 1.3 1.3 1.3 1.3 1.3
Division Expenditures $186,277 $115,143 $139,264 $145,348 $140,794
Outputs
# of Total Inspections Conducted 1,715 1,672 1,500 1,600 1,600
# of Hours from Total Inspections
Conducted (New Measure in 2013) -- 734 716 716 716
# of Building Plans Reviewed 128 125 112 125 125
# of DRC’s Meetings Attended 49 63 65 65 65
# of Life Safety/Fire Code Complaints
Investigated 24 31 22 15 15
# of Fire/Life Safety Investigations 10 8 8 20 10
# of Educational Classes Presented 15 15 12 12 12
# of Instructional Staff Hours 30 26 30 25 25
Annual total hours of all FMO/OEM staff
training attended (Based on an estimated
325 hours/ year) 250 692 250 520 400
# of EOP, Supplemental Annexes &
Planning Document Reviews Conducted and
Submitted 11 4 5 6 5
Hazard Mitigation Plan Review and submittal
for FEMA approval (every 5 years/current
plan dated 10/2009) -- -- Yes Yes --
Measures of Effectiveness
% of Commercial Businesses Inspected 100% 100% 100% 100% 100%
Average Time for each Inspection --
25-30
minutes
25-30
minutes
25-30
minutes
25-30
minutes
% of Building Plans reviewed in 48 hours 90% 90% 90% 90% 90%
% of annual training met based on the
average minimum requirement of 250 hours
per year 100% 100% 100% 100% 100%
Maintained Advanced Level of Emergency
Preparedness by reviewing and updating the
EOP and annexes (% approved by State) 100% 100% 100%100% 100%
Measures of Efficiency – Fire Marshal’s Office
Division expenditures per capita $14.74 $14.52 $15.31 $14.41 $15.65
Measures of Efficiency – Emergency Management
Division expenditures per capita $5.05 $3.07 $3.67 $3.83 $3.66
211
FIRE MARSHAL'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURES BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION $517,742 $581,256 $577,585 $378,681 $547,038 $601,945 3.6%
EMERGENCY MANAGEMENT 115,146 139,264 171,404 101,409 145,348 140,794 1.1%
DEPARTMENT TOTAL $632,888 $720,520 $748,989 $480,090 $692,386 $742,739 3.1%
EXPENDITURES BY CLASSIFICATION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
SALARIES AND BENEFITS $542,842 $594,222 $596,999 $398,765 $567,504 $617,041 3.8%
SUPPLIES 34,036 38,482 59,131 29,406 48,760 43,116 12.0%
MAINTENANCE 3,340 6,694 7,244 2,783 7,147 6,730 0.5%
SERVICES 52,670 81,122 85,615 49,136 68,975 75,852 -6.5%
CLASSIFICATION TOTAL $632,888 $720,520 $748,989 $480,090 $692,386 $742,739 3.1%
PERSONNEL SUMMARY BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION 4.8 4.8 4.8 4.8 5.2 5.2 8.3%
EMERGENCY MANAGEMENT 1.3 1.3 1.3 1.3 1.3 1.3 0.0%
PERSONNEL TOTAL 6.1 6.1 6.1 6.1 6.5 6.5 6.6%
212
FIRE MARSHAL OFFICE
ADMINISTRATION
001-2501-422
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $302,923 $327,049 $326,449 $223,493 $315,999 $329,371
41-30 OVERTIME PAY 12,480 16,310 16,310 7,084 12,886 16,000
41-31HOLIDAY HRS WORKED 3090000310
41-43 LONGEVITY PAY 2,725 2,810 2,810 2,450 2,450 2,710
41-45 INCENTIVE-CERTIFICATE PAY 8,325 10,800 11,400 6,825 9,400 9,600
41-49 CELL PHONE ALLOWANCE 3,880 4,260 4,260 2,745 3,660 4,260
41-90ACCRUED PAYROLL 2,49100000
42-20 PART-TIME WAGES 27,631 31,016 31,016 16,996 31,016 49,809
47-10 SOCIAL SECURITY/MEDICARE 25,938 29,051 29,051 18,857 28,051 30,674
47-20 TMRS RETIREMENT 51,616 57,331 57,331 38,379 51,172 57,928
48-10 HEALTH/DENTAL INSURANCE 26,760 37,103 31,715 20,202 26,936 30,819
48-20 LIFE INSURANCE 850 908 908 614 908 908
48-30 DISABILITY INSURANCE 890 946 946 643 946 953
48-40 WORKERS COMP INSURANCE 3,406 3,768 3,768 2,118 3,768 3,352
48-50 EAP SERVICES 582 516 516 433 516 581
48-90 FLEX PLAN ADMINISTRATION 263 275 275 162 275 212
SALARIES AND BENEFITS $471,069 $522,143 $516,755 $341,001 $487,983 $537,487
51-00 OFFICE SUPPLIES $1,166 $1,268 $1,268 $924 $1,232 $1,100
52-00 PERSONNEL SUPPLIES 2,356 2,571 2,571 1,440 2,435 3,571
53-00 VEHICLE SUPPLIES 16 506 506 21 128 200
53-01 FUEL 5,275 5,080 5,080 4,094 5,355 6,500
54-00 OPERATING SUPPLIES 3,023 3,469 4,343 3,479 3,965 4,000
58-00 OPERATING EQUIPMENT<$5000 4,092 4,300 4,300 1,705 4,300 6,000
SUPPLIES $15,928 $17,194 $18,068 $11,663 $17,415 $21,371
63-00 VEHICLE MAINTENANCE $1,390 $2,346 $2,346 $946 $2,346 $4,005
68-00 EQUIPMENT MAINTENANCE 203 964 964 344 944 1,000
MAINTENANCE $1,593 $3,310 $3,310 $1,290 $3,290 $5,005
73-11 VEHICLE INSURANCE $0 $2,296 $2,296 $2,151 $2,151 $2,195
73-22 LAW ENFORCEMENT 2,508 2,549 2,779 2,779 2,779 2,779
73-50SURETY BONDS 0000071
74-00 OPERATING SERVICES 1,589 2,840 2,840 1,070 2,456 3,840
74-01 POSTAL / COURIER SERVICES 87 264 264 133 177 250
74-94 PERMITS/INSPECTION/TEST 595 770 770 510 680 770
74-97 RECRUITMENT ADVERTISING 0 84 84 0 0 84
75-10 TRAINING 4,317 4,654 5,267 2,464 5,185 4,600
75-20 TRAVEL REIMBURSEMENTS 2,551 3,440 3,440 2,494 3,440 3,440
75-30 MEMBERSHIPS 155 465 465 385 385 1,355
77-30 INTERNET/WIRELESS SERVICE 2,400 2,700 2,700 1,568 2,700 2,300
78-00 CONTRACT SERVICES 0 3,500 3,500 0 3,500 3,500
78-30 RENTAL 53 150 150 0 0 150
78-31 VEHICLE LEASE-INTERNAL 14,897 14,897 14,897 11,173 14,897 12,748
SERVICES $29,152 $38,609 $39,452 $24,727 $38,350 $38,082
ADMINISTRATION $517,742 $581,256 $577,585 $378,681 $547,038 $601,945
213
FIRE MARSHAL OFFICE
EMERGENCY MANAGEMENT
001-2510-422
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $36,701 $38,018 $38,018 $27,023 $37,931 $39,011
41-30 OVERTIME PAY 1,388 1,442 1,527 1,048 1,397 1,442
41-43 LONGEVITY PAY 685 750 750 745 745 811
41-45 INCENTIVE-CERTIFICATE PAY 2,126 2,100 2,100 1,549 2,100 2,100
41-49 CELL PHONE ALLOWANCE 540 540 540 360 540 540
42-20 PART-TIME WAGES 18,780 17,397 19,897 14,488 19,397 17,851
47-10 SOCIAL SECURITY/MEDICARE 4,605 4,609 4,801 3,427 4,801 4,674
47-20 TMRS RETIREMENT 6,459 6,801 6,801 4,854 6,801 7,020
48-10 HEALTH/DENTAL INSURANCE 66 0 5,388 3,954 5,388 5,674
48-20 LIFE INSURANCE 104 105 105 78 104 107
48-30 DISABILITY INSURANCE 108 110 110 80 107 113
48-40 WORKERS COMP INSURANCE 70 70 70 52 69 73
48-50 EAP SERVICES 119 115 115 90 120 116
48-90 FLEX PLAN ADMINISTRATION 22 22 22 16 21 22
SALARIES AND BENEFITS $71,773 $72,079 $80,244 $57,764 $79,521 $79,554
51-00 OFFICE SUPPLIES $837 $1,053 $1,053 $837 $1,116 $900
52-00 PERSONNEL SUPPLIES 0 2,500 2,500 1,842 2,456 500
53-00 VEHICLE SUPPLIES 0 364 364 0 0 0
53-01 FUEL 838 3,814 3,814 0 2,493 3,814
54-00 OPERATING SUPPLIES 3,738 4,431 4,543 3,614 4,213 3,800
58-00 OPERATING EQUIPMENT<$5000 12,695 9,126 28,789 11,450 21,067 12,731
SUPPLIES $18,108 $21,288 $41,063 $17,743 $31,345 $21,745
63-00 VEHICLE MAINTENANCE $1,487 $1,659 $1,659 $798 $1,582 $0
68-00 EQUIPMENT MAINTENANCE 260 1,725 2,275 695 2,275 1,725
MAINTENANCE $1,747 $3,384 $3,934 $1,493 $3,857 $1,725
74-00 OPERATING SERVICES $11,514 $15,048 $14,498 $10,102 $12,287 $11,685
75-10 TRAINING 678 1,722 1,722 800 1,067 1,770
75-20 TRAVEL REIMBURSEMENTS 2,365 1,819 3,119 2,237 2,983 2,250
75-30 MEMBERSHIPS 385 518 518 470 470 1,140
76-12 TELEPHONE/COMMUNICATIONS 3,717 5,521 5,521 3,221 4,553 4,350
77-30 INTERNET/WIRELESS SERVICE 1,436 1,500 2,091 1,316 2,091 2,000
78-00 CONTRACT SERVICES 2,373 6,300 9,000 6,263 7,174 6,500
78-30 RENTAL 1,050 2,010 1,619 0 0 0
78-41 ENVIRONMENTAL CLEAN UP 0 8,075 8,075 0 0 8,075
SERVICES $23,518 $42,513 $46,163 $24,409 $30,625 $37,770
EMERGENCY MANAGEMENT $115,146 $139,264 $171,404 $101,409 $145,348 $140,794
214
Community Development
Community
Development
Administration Planning
and Zoning
Building
Inspection and
Code Enforcement
Storm Water
Management
215
Community Development
Mission Statement
Community Development consists of several areas of responsibility including Administration,
Building Permits and Inspections, Code Enforcement and Storm Water Management, and
Planning and Zoning. Together, the department strives to ensure that all developers,
builders, and residents within the City as well as 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 in order to help improve mobility, drainage and utility systems, safe
buildings and a clean environment.
Fiscal Year 2013-2014 Accomplishments
Our staff accomplished the following:
In Fiscal Year 2014, a significant reorganization took place that affected both the Community
Development and Public Works departments. With the goal of maximizing efficiencies and
making the best possible use of our existing resources, the Projects and Engineering divisions
of Community Development were shifted to the Public Works department.
In addition, from a budgeting perspective, the Inspections and Code Enforcement divisions
have historically been separated into two divisions, where funds have been divided between
the two. However, this year, City Staff has decided to combine these two divisions into one
within the budget in order to more closely reflect the reality of the department’s structure,
and to further streamline the way in which we handle our accounting/budgeting.
Therefore, in Fiscal Year 15, the Community Development Department’s budget consists of
three divisions:
x Administration
x Planning and Zoning
x Inspections/Code Enforcement (which also encompasses building permits and storm
water management)
Current Operations
Building Permits & Inspections
The building division is responsible for reviewing plans and issuing permits for building,
electrical, plumbing and mechanical work and 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.
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.
216
Community Development
Planning & Zoning
The Planning & Zoning division’s primary responsibility is to ensure that the Subdivision
Ordinance and Zoning Ordinance adopted by the City are enforced. Development Review
Committee (DRC) meetings hosted by the department 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, Engineering, Building, Community Services, 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. This division
also works with the Planning and Zoning Commission and oversees the platting and zone
change processes.
Other departmental functions/accomplishments
In addition to the regular Development Review Committee meetings, the Community
Development Department provides and distributes information to citizens and developers in
as many formats as possible.
x Community Development News – a quarterly departmental newsletter that
highlights current topics, permits issued reports, updates on CIP projects,
ordinance changes/updates and pictures of current development.
x Builder Meetings – the Building Division hosts several meetings throughout the
year to provide contractors with current information regarding changes in
ordinance, fees and processes.
x 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.
x P&Z Agenda Packets/Video archives – on the day of a P&Z meeting, similar to
City Council’s agenda packets, the P&Z Agenda Packets are made available on
the City’s web site. P&Z meetings are also videotaped and shown on the City’s
PEG channel, as well as recorded on DVD for historical recordation/reference.
x Notification Policy – citizens have the option to sign up and receive e-mail
notifications regarding Planning and Zoning Commission or Zoning Board of
Adjustment meetings, and changes to the Permitted Use Table (located in
Appendix C, Zoning Ordinance) and other development related issues; staff will
also provide an informational flyer to include in Utility Billing’s new customer
packets and to distribute as a one-time mail out to all citizens.
The quarterly newsletter has been underway since January 2009 and has received positive
feedback. The number of e-mail recipients for Community Development news stands at
2,426 as of May 2014. The number of e-mail recipients for Planning and Zoning Commission
agendas stands at 855 as of May 2014.
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 strives to continue our employees’
education/certification/licenses through professional development. Examples of some of
those required certifications and licenses include plumbing, building, electrical and
217
Community Development
mechanical, Certified Floodplain Manager, code enforcement, Engineer in Training,
Professional Engineer, and excavation and shoring certifications.
Highlights of the Budget
There are no decision packages included in the FY15 adopted budget for Community
Development.
2014-2015 Departmental Goals and Performance Measures by Division
Major Departmental Goals:
x Strives to improve communication to citizens and developers
x Processes applications for all types of work which requires inspections
x 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
Supports the City’s Strategic Goals: 1-Communication, 2-Economic Development,
3-Preservation, 4-Partnerships, 5-Public Safety, and 6-Organizational Development
Administration
FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents
(FTE’s) 2.39 1.39* 1.39 1.39 1.39
Division expenditures $299,933 $259,844 $268,422 $202,842 $213,739
Measures of Efficiency
Division expenditures
per capita $8.13 $6.94 $7.07 $5.34 $5.56
*During FY13, the FTEs reflect department reorganization which eliminated an administrative
secretary position from CDD Administration division and an administrative assistant position
from CDD Inspections, replacing both with permit technician positions in the CDD Planning
and Zoning division.
218
Community Development
Planning and Zoning Division
FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents (FTE’s) 2.6 4.6* 4.6 4.6 4.6
Division Expenditures $188,122 $209,202 $235,633 $292,801 $322,371
Outputs
# of DRC Meetings Scheduled 57 77 60 72 70
# of Planning and Zoning
Meetings held 21 21 24 22 22
# of Certificates of Platting
Exemption 4 2 2 4 3
# of Preliminary Plats 4 3 4 2 3
# of Final Plats 10 5 15 8 7
# of Commercial Site Plans 9 9 10 8 10
# of Zone Changes 3 10 5 5 6
# of Appeals/Variances/
Special Exceptions 4 2 3 2 5
Measures of Effectiveness
Avg. days to complete Site Plan ** 8 9 14 12 12
Avg. days to complete
Final Plat ** 8 10 15 11 12
Avg. days to complete
Preliminary Plat ** 26 13 10 12 12
Measures of Efficiency
Division expenditures per capita $5.10 $5.58 $6.21 $7.71 $8.38
*During FY13, the FTEs reflect department reorganization which eliminated an administrative
secretary position from CDD Administration division and an administrative assistant position
from CDD Inspections, replacing both with permit technician positions in the CDD Planning
and Zoning division.
** A number of factors change review times from year to year, including the number of
corrections needed once submissions are reviewed, time between a plan’s submittal and the
next Planning and Zoning Commission meeting, and City Staff workload/availability.
219
Community Development
Inspection and
Code Enforcement
FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents (FTE’s) 5.9 4.9 4.9 4.9 4.9
Division Expenditures $452,373 $400,269 $435,960 $374,266 $390,081
Outputs
# of New Residential permits
issued 168 184 180 171 200
# of New Commercial permits
issued 3 7 5 6 8
# of Commercial additions/alter
permits issued 79 69 70 31 70
# of Inspections 10,485 11,471 10,000 9,262 10,500
Measures of Effectiveness
Avg days to complete Single
Family Home plan reviews ** 3.6 4.8 8.0 6.3 7.0
Avg day to complete Commercial
plan reviews ** 11 29.5 20 20 20
% of Inspections done within 24
hours of notification 100% 100% 100% 100% 100%
Avg days to complete a
Commercial add/alteration ** 1.7 2.4 4 15.9 5
Avg days to complete a
Residential add/alteration ** 2.8 3.6 5 6.4 5
Measures of Efficiency
Division expenditures per capita $12.25 $10.68 $11.48 $9.86 $10.14
Note: In Fiscal Year 2013, it is estimated that the City of Friendswood conducted almost 5.5
inspections per hour during City workdays.
*During FY13, the FTEs reflect department reorganization which eliminated an administrative
secretary position from CDD Administration division and an administrative assistant position
from CDD Inspections, replacing both with permit technician positions in the CDD Planning
and Zoning division.
** A number of factors change review times from year to year, including the number of
corrections needed once submissions are reviewed and City Staff workload/availability.
220
COMMUNITY DEVELOPMENT
DEPARTMENT SUMMARY
EXPENDITURES BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION $259,843 $268,422 $224,114 $149,038 $202,842 $213,239 -20.6%
PLANNING AND ZONING 209,202 235,633 326,161 211,272 292,801 322,871 37.0%
INSPECTION/CODE ENFORCEMENT 400,269 435,960 388,437 253,922 374,266 390,071 -10.5%
DEPARTMENT TOTAL $869,314 $940,015 $938,712 $614,232 $869,909 $926,181 -1.5%
EXPENDITURES BY CLASSIFICATION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
SALARIES AND BENEFITS $824,975 $861,828 $861,828 $581,417 $814,665 $857,297 -0.5%
SUPPLIES 11,818 21,547 21,774 9,533 17,119 14,523 -32.6%
MAINTENANCE 2,349 1,930 1,930 254 2,839 1,665 -13.7%
SERVICES 30,172 54,710 53,180 23,028 35,286 52,696 -3.7%
CLASSIFICATION TOTAL $869,314 $940,015 $938,712 $614,232 $869,909 $926,181 -1.5%
PERSONNEL SUMMARY BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION 2.39 1.39 1.39 1.39 1.39 1.39 0.0%
PLANNING AND ZONING 2.60 4.60 4.60 4.60 4.60 4.60 0.0%
INSPECTION/CODE ENFORCEMENT 4.90 3.90 3.90 3.90 3.90 4.90 25.6%
CODE ENFORCEMENT 1.00 1.00 1.00 1.00 1.00 0.00 -100.0%
PERSONNEL TOTAL 10.89 10.89 10.89 10.89 10.89 10.89 0.0%
Department Reorganization:
The Engineering division and the Capital Improvements Administration division were transferred to the Public Works Department.
221
COMMUNITY DEVELOPMENT
ADMINISTRATION
001-3501-419
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $171,666 $177,659 $147,659 $99,287 $133,362 $141,371
41-30 OVERTIME PAY 1,984 500 500 0 0 0
41-43 LONGEVITY PAY 2,049 1,604 1,477 782 782 872
41-44 VEHICLE ALLOWANCE 7,553 7,506 7,506 5,270 7,506 7,506
41-45 INCENTIVE-CERTIFICATE PAY 1,515 1,500 1,225 885 1,225 1,200
41-49 CELL PHONE ALLOWANCE 1,640 1,640 1,640 1,093 1,640 1,640
41-90 ACCRUED PAYROLL 1,481 0 0 0 0 0
42-20PART-TIME WAGES 1,20900000
47-10 SOCIAL SECURITY/MEDICARE 13,617 13,977 11,661 7,596 10,900 11,237
47-20 TMRS RETIREMENT 29,356 30,223 25,420 17,004 24,228 24,484
48-10 HEALTH/DENTAL INSURANCE 18,744 19,632 14,195 10,480 14,195 15,081
48-20 LIFE INSURANCE 479 493 410 278 406 391
48-30 DISABILITY INSURANCE 500 514 427 290 422 409
48-40 WORKERS COMP INSURANCE 223 222 188 124 180 182
48-50 EAP SERVICES 142 137 65 63 84 81
48-90 FLEX PLAN ADMINISTRATION 116 114 93 22 31 30
SALARIES AND BENEFITS $252,274 $255,721 $212,466 $143,174 $194,961 $204,484
51-00 OFFICE SUPPLIES $3,401 $6,000 $4,947 $2,459 $3,131 $3,375
52-00PERSONNEL SUPPLIES 8899994690155
54-00 OPERATING SUPPLIES 243 219 219 49 65 1,025
SUPPLIES $3,732 $6,318 $5,265 $2,554 $3,286 $4,555
74-00 OPERATING SERVICES $0 $100 $122 $0 $122 $0
74-01 POSTAL / COURIER SERVICES 266 1,500 1,478 486 648 2,300
75-10 TRAINING 50 800 800 225 350 300
75-20 TRAVEL REIMBURSEMENTS 411 400 400 0 200 600
75-30 MEMBERSHIPS 917 933 933 870 970 1,000
78-00 CONTRACT SERVICES 2,193 2,650 2,650 1,729 2,305 0
SERVICES $3,837 $6,383 $6,383 $3,310 $4,595 $4,200
COMMUNITY DEV ADMIN $259,843 $268,422 $224,114 $149,038 $202,842 $213,239
222
COMMUNITY DEVELOPMENT
PLANNING AND ZONING
001-3502-419
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $137,285 $151,777 $213,777 $140,832 $198,720 $211,565
41-30 OVERTIME PAY 2,322 1,500 1,500 727 1,369 2,000
41-43 LONGEVITY PAY 1,163 682 1,274 1,274 1,274 1,573
41-44 VEHICLE ALLOWANCE 3,260 3,240 3,240 2,275 2,275 3,240
41-45 INCENTIVE-CERTIFICATE PAY 2,640 3,000 4,100 2,385 2,385 3,600
41-49 CELL PHONE ALLOWANCE 1,152 1,152 1,152 768 768 1,152
41-90 ACCRUED PAYROLL 1,770 0 0 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 11,080 12,023 16,886 10,976 15,197 16,575
47-20 TMRS RETIREMENT 23,370 25,609 35,693 23,508 32,762 35,601
48-10 HEALTH/DENTAL INSURANCE 12,309 21,942 33,072 17,161 24,400 30,281
48-20 LIFE INSURANCE 389 424 596 394 538 588
48-30 DISABILITY INSURANCE 407 439 619 410 560 612
48-40 WORKERS COMP INSURANCE 174 188 259 171 251 265
48-50 EAP SERVICES 139 149 293 187 256 267
48-90 FLEX PLAN ADMINISTRATION 52 119 161 119 161 162
SALARIES AND BENEFITS $197,512 $222,244 $312,622 $201,187 $280,916 $307,481
52-00 PERSONNEL SUPPLIES $57 $59 $209 $125 $167 $315
54-00 OPERATING SUPPLIES 457 1,526 1,136 418 922 375
SUPPLIES $514 $1,585 $1,345 $543 $1,089 $690
73-50 SURETY BONDS $0 $0 $0 $0 $0 $80
74-00 OPERATING SERVICES 93 312 404 0 404 200
74-98 JUDGMENTS & DAMAGE CLAIM 0 1,000 908 0 0 0
75-10 TRAINING 4,806 5,300 5,300 4,792 5,142 5,670
75-20 TRAVEL REIMBURSEMENTS 4,728 4,285 4,285 3,454 3,954 7,640
75-30 MEMBERSHIPS 580 907 1,297 1,296 1,296 1,110
78-00 CONTRACT SERVICES 969 0 0 0 0 0
SERVICES $11,176 $11,804 $12,194 $9,542 $10,796 $14,700
PLANNING AND ZONING $209,202 $235,633 $326,161 $211,272 $292,801 $322,871
223
COMMUNITY DEVELOPMENT
INSPECTION & CODE ENFORCEMENT
001-3528-424
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $253,128 $266,113 $232,823 $163,754 $238,339 $236,491
41-30 OVERTIME PAY 4,988 4,330 4,330 989 3,319 4,330
41-43 LONGEVITY PAY 1,710 1,532 1,532 1,372 1,372 1,721
41-44 VEHICLE ALLOWANCE 1,087 1,080 1,080 758 1,080 1,080
41-45 INCENTIVE-CERTIFICATE PAY 3,955 3,510 3,510 2,035 3,510 2,610
41-49 CELL PHONE ALLOWANCE 2,544 2,742 2,742 1,828 2,742 2,742
41-90ACCRUED PAYROLL 5,95300000
47-10 SOCIAL SECURITY/MEDICARE 19,844 20,376 17,829 12,318 16,424 17,921
47-20 TMRS RETIREMENT 42,707 44,329 39,048 27,054 36,072 39,813
48-10 HEALTH/DENTAL INSURANCE 36,498 37,039 31,346 25,181 33,575 36,140
48-20 LIFE INSURANCE 718 739 650 465 620 657
48-30 DISABILITY INSURANCE 748 769 676 484 645 684
48-40 WORKERS COMP INSURANCE 666 669 632 430 573 645
48-50 EAP SERVICES 336 338 266 221 295 285
48-90 FLEX PLAN ADMINISTRATION 307 297 276 167 222 213
SALARIES AND BENEFITS $375,189 $383,863 $336,740 $237,056 $338,788 $345,332
52-00 PERSONNEL SUPPLIES $1,231 $1,200 $1,385 $1,170 $1,360 $1,250
53-00 VEHICLE SUPPLIES 0 264 264 0 264 375
53-01 FUEL 5,827 9,778 9,778 3,184 8,245 6,448
54-00 OPERATING SUPPLIES 514 1,902 2,827 1,673 2,230 705
58-00 OPERATING EQUIPMENT<$5000 0 500 910 409 645 500
SUPPLIES $7,572 $13,644 $15,164 $6,436 $12,744 $9,278
63-00 VEHICLE MAINTENANCE $2,349 $1,930 $1,930 $254 $2,839 $1,665
MAINTENANCE $2,349 $1,930 $1,930 $254 $2,839 $1,665
73-11 VEHICLE INSURANCE $1,784 $1,573 $2,112 $2,511 $2,511 $2,562
74-00OPERATING SERVICES 01,9811,452000
74-41 CODE ENFORCEMENT SERVICES 0 4,138 3,518 0 2,000 4,000
74-98JUDGMENTS & DAMAGE CLAIM 000001,000
75-10 TRAINING 2,189 2,332 2,332 982 1,809 2,400
75-20 TRAVEL REIMBURSEMENTS 1,136 3,940 2,940 0 800 1,500
75-30 MEMBERSHIPS 766 3,061 3,061 472 600 655
77-30 INTERNET/WIRELESS SERVICE 392 456 936 282 736 1,000
78-00 CONTRACT SERVICES 0 4,593 3,703 1,093 4,457 4,500
78-31 VEHICLE LEASE-INTERNAL 8,326 6,181 6,181 4,636 6,182 7,911
78-42 STORM WATER MANAGEMENT 566 8,268 8,368 200 800 8,268
SERVICES $15,159 $36,523 $34,603 $10,176 $19,895 $33,796
INSPECTION/CODE ENFORCEMENT $400,269 $435,960 $388,437 $253,922 $374,266 $390,071
CDD combined the Inspection and Code Enforcement divisions in July of 2014.
224
Public Works
Public
Works
Administration
Street and
Drainage
Operations
Utility System
Maintenance
and
Operations
Engineering
and Capital
Improvements
Street and
Sidewalk
Operations
Distribution and
Collection
System
Maintenance
Drainage
Operations
Sanitation
Operations
Water and
Wastewater
Operations
Customer
Service
225
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 2013 – 14 Accomplishments
Our staff accomplished the following:
ł 108,000 street joints and cracks in streets were sealed
ł OLQHDUIHHWRIVLGHZDONVZHUHUDLVHG
łOLQHDUIHHWRIVLGHZDONVZHUHUHPRYHGDQGUHSODFHG
łOLQHDU feet of curb replacement
ł VTXDUHIHHWRIVWUHHWVZHUHUDLVHG
łVLJQVWKURXJKZRUNRUGHUVZHUHFRPSOHWHG
łVLJQVZHUHUHSODFHGWKURXJKWKH6LJQ5HSODFHPHQW3URJUDP
łVWUHHWEDQQHUVZHUHKXQJ
łILre hydrants painted
łPHWHUVFKDQJHGRXW
łEDFWHULRORJLFDOVDPSOHVZHUHFROOHFWHG
łGead end fire hydrants flushed
łQon-dead fire hydrants flushed
ł XWLOLW\ELOOLQJZRUNRUGHUV
łUHSDLUVWRYHKLFOHV
ł 390 repairs to equipment
The following were completed through the Sewer Rehab Project:
ł 10,562 linear feet of cleaning and TV inspection of sanitary sewer lines
ł1,942 linear feet of Cures in Place Pipe, CIPP Liner for sanitary sewer lines
Current Operations
Current operations emphasize long-range planning practices and programs that cover a
variety of activities within the Department, such as:
x Concrete Street Repair and Asphalt Overlay Programs
x Sanitary Sewer Rehabilitation Program
Street Maintenance Program
This is the eleventh 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. Included in this year’s budget is $500,000 for this program.
226
Public Works
Sanitary Sewer Rehabilitation Program
This program will begin its thirteen year and is the City’s primary effort to reduce the
amount of infiltration and inflow (I&I) into the collection system. Through this program, a
portion of the entire wastewater collection system is cleaned and inspected by camera.
Damaged sections are located and a suitable method is selected for the repair. Included in
this year’s budget is $300,000 for this program.
Meter Change out Program
This program is to replace the old and the dead meters. New meters provide accurate
reading that will account correct water usage. It reduces the loss of revenue and the
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 the 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.
227
Public Works
Capital Improvement Projects
The following includes the City’s Capital Improvement Projects that are currently in process.
Capital Improvement Projects in Process
Library Expansion
Design Planning
Blackhawk at FM
2351 Traffic Signal
Upgrade
Water Plants #2, and
#7 Replacements
Lift Stations # 3, and
#18 Design and
Planning
Fire Station #3
Parking Lot
Rehabilitation
FM 2351 Median
Irrigations
Friendswood Link
Road/Whispering
Pines Paving
Improvements
Lake Friendswood
Design Planning
SCADA System
Upgrades
Centennial Park
Improvements
Design and Planning
Fire Station #4
Expansion and New
Fire Station behind
the Public Safety
Building Design and
Planning
Stevenson Park
Improvements
Design and Planning
2013 Bond Round 1
Streets (Mary Ann
Drive, Shadowbend
Ave., Townes Rd.,
and Winding Rd.
Design and Planning
Baker Road
Rehabilitation Design
and Planning
Highlights of the Budget
The following items are included with the FY15 proposed budget:
General Fund
Decision Packages (Funded)
Industrial Zero Turn Riding Mower Ongoing cost $12,000
Street Stripping Machine Ongoing cost $12,146
Water and Sewer Fund
FAW Decision Packages (Funded)
Purchased Water Ongoing cost $75,847
Blackhawk WWTP Operational Costs Ongoing cost $522,609
Increase for Electricity Ongoing cost $11,641
Decision Packages (Funded)
Sanitary Sewer Mainline Camera / Inspection System One-time cost $77,000
New Crane Hoist for Existing F350 Service Pick-up One-time cost $18,000
Industrial Zero Turn Riding Mower One-time cost $12,000
228
Public Works
2014-2015 Departmental Performance Measures by Division
Supports the City’s Strategic Goals: 1-Communication, 3-Preservation, 6-Organizational
Development
Administration FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents
(FTE’s) 3.33 3.33 4.33 4.33 4.33
Division expenditures $327,462 $348,444 $367,916 $398,125 $507,806
Measures of Efficiency
Division expenditures per
capita $8.87 $9.30 $9.69 $10.49 $13.20
Street/Sidewalk
Operations FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents
(FTE’s) 11.00 11.00 11.00 11.00 11.00
Department Expenditures $1,076,675 $1,134,991 $1,152,008 $1,163,876 $1,200,905
Outputs
# of Street Signs Replaced in
Program 437 356 350 350 370
# of Street Signs Repaired /
Replaced by work orders 363 346 375 375 390
Sidewalk Raised (lf) 7,379 9,415 9,000 9,000 9,050
Sidewalk Removed &
Replaced (lf) 382 542 500 500 700
Street Raising(sf) 54,258 69,567 50,000 50,000 54,000
# of Completed Work Orders
for Streets 369 514 500 500 560
Measures of Effectiveness
Average # of days to
complete Signs work orders 1.84 1.58 1.60 1.60 1.60
% of work orders for Signs
completed within 10 days 96.45% 97% 99% 99% 99%
Average # of days to
complete Street work orders 3.62 4.46 4.50 4.50 4.50
% of Street work orders
completed within 10 days 93.50% 93% 92% 92% 93.5%
Measures of Efficiency
Monthly Operating Costs $89,723 $94,583 $96,000 $96,000 $100,075
Division expenditures per
capita $29.17 $30.29 $30.34 $30.65 $31.22
229
Public Works
Drainage
Operations FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents
(FTE’s) 4.00 4.00 4.00 4.00 4.00
Department Expenditures $351,795 $307,040 $362,819 $344,591 $357,990
Outputs
Ditches Cleaned (ft) 4,349 1,461 3,000 3,000 3,000
Road side Ditches Mowed (ac) 869.79 856 900 900 890
Storm Pipe Cleaned (ft) 15 532 300 300 370
Debris Cleaned (cy) 680 818 600 600 705
# of Work Orders 187 250 225 225 230
Measures of Effectiveness
Average # of days to complete
work orders 3.93 3.91 4.00 4.00 3.95
% of work orders completed
within 10 working days 97.33% 93.60 90% 90% 92.45%
Measures of Efficiency
Monthly cost to operate the
Drainage Operations $29,317 $25,587 $30,235 $28,716 $29,833
Division expenditures per
capita $9.53 $8.19 $9.56 $9.08 $9.30
230
Public Works
Water Operations FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents
(FTE’s) 9.30 9.30 9.30 9.30 9.30
Department Expenditures $2,270,245 $2,541,648 $2,531,073 $2,624,905 $2,607,494
Outputs
# of Active Utility Accounts 12,410 12,928 12,866 13,100 13,200
# of Completed Work Orders 1,703 1,433 1,500 1,500 1,400
# of meter change outs 155 275 250 250 275
# of Service Lines Repaired 154 151 150 150 150
# of Main Lines Repaired 112 193 250 250 100
# of Lines Flushed 725 587 600 600 550
# of Fire Hydrants Serviced 5 37 50 50 30
Ground Water Pumpage (MG) 4.085 2.281 2.281 2.281 2.225
Surface Water Pumpage (MG) 1,673.781 2,033.218 2,200 2,200 2,200
Total Water Usage (MG) 1,677.866 2,035.499 2,210 2,210 2,200
Total Daily Average Water
Production (MG) 4.584 5.577 6.006 6.006 5.500
Total Surface Water
Purchased (MG) 1,673.781 2,033.218 2,200 2,200 2,200
Measures of Effectiveness
Average # of days to
complete work orders 1.07 1.07 1.00 1.00 1.10
% of work orders within 2
working days 98.83% 98.88% 98% 98% 98%
Maintain Subsidence Districts mandates of having at least 80% of the City’s total water usage be purchased
surface water
% of Purchased Surface
Water Usage 99.76% 99.89% 97% 97% 97%
Measures of Efficiency
Monthly Operating Costs $189,187 $211,804 $210,923 $218,742 $217,291
Division expenditures per
capita $61.50 $67.84 $66.66 $69.13 $67.78
231
Public Works
Sewer Operations FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents
(FTE’s) 9.00 9.00 9.00 9.00 9.00
Department Expenditures $2,121,923 $2,499,633 $2,470,207 $2,822,624 $3,109,258
Outputs
# of Completed
Work Orders 786 785 750 750 800
Sewer Treatment
Total All Flows (MG) 1,086.423 1,078.912 1,100 1,100 1,135
Sewer Treatment
Total Daily Average (MG) 2.968 2.956 3 3 3
# of Service Lines Repaired 60 53 60 60 70
# of Main Lines repaired 12 8 10 10 10
# of Sewer Lines cleaned 24,245 26,565 25,000 25,000 26,000
# of Manholes repaired 17 29 25 25 15
# of Sewer Main Stoppages 54 50 50 50 40
# of Service Lines Stoppages 350 361 375 375 375
# of Lift Station repairs 439 488 450 450 580
Measures of Effectiveness
Average # of days to
complete work orders 1.08 1.07 1.00 1.00 1.00
% of work orders completed
within 2 working days 98.98% 98.34% 98% 98% 98%
Measures of Efficiency
Monthly cost to operate the
City’s Sewer Operations $176,827 $208,303 $205,851 $235,219 $259,105
Division expenditures per
capita $57.48 $66.71 $65.06 $74.34 $80.83
232
Public Works
Utility Customer
Service FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents
(FTE’s) 2.00 2.00 2.00 2.00 2.00
Department Expenditures $161,948 $169,674 $189,413 $186,293 $193,426
Outputs
# of Active Utility Accounts 12,410 12,410 12,866 12,866 13,000
# of Completed Work Orders n/a n/a 3,500 3,500 3,600
# of cut-offs n/a n/a 1,000 1,000 1,100
# of reconnects n/a n/a 850 850 875
# of work orders closed n/a n/a 850 850 875
Measures of Effectiveness
# of work orders completed per
FTE n/a n/a 1,750 1,750 1,800
% of work orders closed out n/a n/a 100% 100% 100%
Measures of Efficiency
Monthly cost to operate the
City’s Utility Customer Service $13,496 $14,140 $15,784 $15,524 $16,119
Division expenditures per capita $4.39 4.53 $4.99 $4.91 $5.03
*Started logging May 2013
233
Public Works
Engineering and
Capital Projects FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents (FTE’s) 6.0 6.0 6.0 6.0 6.0
Division Expenditures $470,307 $489,251 $533,753 $436,487 $446,799
Outputs
# of Construction Plan Review 21 26 28 28 25
# of Construction Right of Way
Permits 14 24 23 23 21
# of Development Permits 16 24 18 18 19
# of Attachment 4
(Impervious Cover Reviews) 47 29 41 41 40
# of CIP Projects Completed 4 3 6 6 5
# of construction site visits per
workday 12 12 12 12 12
# of Residential Sections
Completed 5 5 6 6 6
Measures of Effectiveness
Average days for plan reviews 14 8 10 10 11
% of Field inspections completed
within 24 hours of notification 100% 100% 100% 100% 100%
Measures of Efficiency
Monthly Operating Costs $39,192 $40,770 $44,479 $36,374 $37,233
Division expenditures per capita $12.74 $13.06 $14.06 $11.50 $11.61
*Department reorganization: The Engineering division and the Capital Improvements Administration division were
transferred from the Community Development Department.
234
PUBLIC WORKS
DEPARTMENT SUMMARY
EXPENDITURES BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION (GF)$281,577 $292,891 $323,110 $212,748 $277,562 $361,561 23.4%
STREET/SIDEWALK OPERATIONS 1,134,991 1,152,008 1,182,559 819,608 1,163,876 1,200,905 4.2%
DRAINAGE OPERATIONS 307,040 362,819 331,288 219,935 344,591 357,990 -1.3%
ENGINEERING (GF)64,250 71,664 97,438 22,762 79,637 85,187 18.9%
CAPITAL PROJECTS (GF)273,699 291,377 219,586 169,751 208,597 178,894 -38.6%
ADMINISTRATION (W/S)66,867 75,025 124,727 74,355 120,563 146,245 94.9%
WATER OPERATIONS (W/S)2,541,648 2,531,073 2,641,614 1,649,218 2,624,905 2,607,494 3.0%
SEWER OPERATIONS (W/S)2,499,633 2,470,207 2,531,096 1,742,623 2,822,624 3,109,258 25.9%
CUSTOMER SERVICE (W/S)169,674 189,413 189,413 132,227 186,293 193,426 2.1%
ENGINEERING (W/S)68,422 80,419 124,647 59,961 111,015 182,718 127.2%
CAPITAL PROJECTS (W/S)82,880 90,293 40,065 36,909 37,238 0 -100.0%
DEPARTMENT TOTAL $7,490,681 $7,607,189 $7,805,543 $5,140,097 $7,976,901 $8,423,678 10.7%
EXPENDITURES BY CLASSIFICATION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
SALARIES AND BENEFITS $2,802,861 $2,871,306 $2,863,706 $1,976,678 $2,734,081 $2,993,361 4.3%
SUPPLIES 256,769 322,091 319,292 215,875 283,583 321,314 -0.2%
MAINTENANCE 428,755 511,055 584,285 299,212 516,714 518,676 1.5%
SERVICES 3,817,690 3,740,742 3,870,570 2,531,462 4,271,803 4,297,186 14.9%
CAPITAL OUTLAY 21,027 0 5,695 5,694 5,694 131,146 0.0%
OTHER 163,579 161,995 161,995 111,176 165,026 161,995 0.0%
CLASSIFICATION TOTAL $7,490,681 $7,607,189 $7,805,543 $5,140,097 $7,976,901 $8,423,678 10.7%
PERSONNEL SUMMARY BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION (GF)* 2.33 2.33 2.73 2.73 2.73 2.73 17.2%
ADMINISTRATION (W/S)* 1.00 1.00 1.60 1.60 1.60 1.60 60.0%
STREET/SIDEWALK OPERATIONS 11.00 10.00 10.00 10.00 10.00 10.00 0.0%
DRAINAGE OPERATIONS 4.00 5.00 5.00 5.00 5.00 5.00 0.0%
WATER OPERATIONS (W/S)9.30 9.30 9.30 9.30 9.30 9.30 0.0%
SEWER OPERATIONS (W/S)9.00 9.00 9.00 9.00 9.00 9.00 0.0%
CUSTOMER SERVICE (W/S)2.00 2.00 2.00 2.00 2.00 2.00 0.0%
ENGINEERING (G/F)* 1.00 1.00 1.00 1.00 1.00 1.00 0.0%
ENGINEERING (W/S)* 1.00 2.00 2.00 2.00 2.00 2.00 0.0%
CAPITAL PROJECTS (GF)* 3.00 2.00 2.00 2.00 2.00 2.00 0.0%
CAPITAL PROJECTS (W/S)* 1.00 1.00 0.00 0.00 0.00 0.00 -100.0%
PERSONNEL TOTAL 44.63 44.63 44.63 44.63 44.63 44.63 0.0%
* Reorganization in the Community Development Department and Public Works Department.
The Engineering and Capital Projects division are now located in the Public Works Department.
In the Water and Sewer Fund, the Capital Projects division was merged with the Engineering division.
A position in the General Fund has become the Deputy Director of Public Works. This position is split 40%/60%
between General Fund and Water & Sewer.
235
PUBLIC WORKS
ADMINISTRATION
001-3401-431
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $203,460 $208,982 $200,577 $125,529 $171,420 $244,708
41-30 OVERTIME PAY 588 1,000 1,000 234 566 1,000
41-43 LONGEVITY PAY 2,444 2,595 2,942 2,941 2,941 1,472
41-44 VEHICLE ALLOWANCE 7,227 7,182 8,442 3,962 4,292 9,342
41-45 INCENTIVE-CERTIFICATE PAY 75 300 650 200 350 600
41-49 CELL PHONE ALLOWANCE 1,756 1,756 2,022 882 1,032 2,212
41-90 ACCRUED PAYROLL 0 0 26,539 26,538 26,538 0
47-10 SOCIAL SECURITY/MEDICARE 14,744 16,328 18,007 10,749 14,616 19,158
47-20 TMRS RETIREMENT 33,676 35,207 38,707 25,399 33,906 41,474
48-10 HEALTH/DENTAL INSURANCE 13,693 14,305 16,146 10,980 15,174 31,645
48-20 LIFE INSURANCE 567 578 629 366 478 679
48-30 DISABILITY INSURANCE 592 604 668 382 498 708
48-40 WORKERS COMP INSURANCE 255 257 282 185 239 308
48-50 EAP SERVICES 139 134 146 99 162 159
48-90 FLEX PLAN ADMINISTRATION 116 113 118 70 118 122
SALARIES AND BENEFITS $279,332 $289,341 $316,875 $208,516 $272,330 $353,587
51-00 OFFICE SUPPLIES $1,151 $1,273 $1,273 $1,035 $1,273 $1,273
52-00 PERSONNEL SUPPLIES 6 210 210 30 210 80
54-00 OPERATING SUPPLIES 120 138 138 116 138 120
SUPPLIES $1,277 $1,621 $1,621 $1,181 $1,621 $1,473
$0
74-00 OPERATING SERVICES $0 $100 $205 $0 $0 $100
74-01 POSTAL / COURIER SERVICES 16 228 228 14 19 110
75-10 TRAINING 350 562 562 25 283 3,747
75-20 TRAVEL REIMBURSEMENTS 0 410 410 0 100 1,200
75-30 MEMBERSHIPS 602 629 629 432 629 1,267
75-40PUBLICATIONS 0000077
78-00 CONTRACT SERVICES 0 0 2,580 2,580 2,580 0
SERVICES $968 $1,929 $4,614 $3,051 $3,611 $6,501
ADMINISTRATION $281,577 $292,891 $323,110 $212,748 $277,562 $361,561
236
PUBLIC WORKS
STREETS / SIDEWALKS
001-3610-431
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $345,397 $354,125 $380,853 $257,217 $357,897 $366,581
41-30 OVERTIME PAY 13,737 10,179 10,179 7,713 10,284 10,179
41-31 HOLIDAY HRS WORKED 335 0 0 0 0 0
41-43 LONGEVITY PAY 6,555 7,265 7,340 7,205 7,205 7,690
41-45 INCENTIVE-CERTIFICATE PAY 304 300 300 221 300 300
41-49 CELL PHONE ALLOWANCE 1,380 1,380 1,380 920 1,380 1,380
47-10 SOCIAL SECURITY/MEDICARE 26,033 26,213 28,214 19,495 27,055 27,725
47-20 TMRS RETIREMENT 57,447 59,235 63,487 43,292 61,723 61,744
48-10 HEALTH/DENTAL INSURANCE 66,453 71,595 79,523 49,397 79,523 74,919
48-20 LIFE INSURANCE 974 985 1,060 734 999 1,021
48-30 DISABILITY INSURANCE 1,009 1,024 1,102 759 1,012 1,060
48-40 WORKERS COMP INSURANCE 8,999 9,109 9,408 6,407 9,043 9,364
48-50 EAP SERVICES 596 574 647 462 616 581
48-90 FLEX PLAN ADMINISTRATION 348 342 364 267 356 405
SALARIES AND BENEFITS $529,567 $542,326 $583,857 $394,089 $557,393 $562,949
51-00 OFFICE SUPPLIES $250 $264 $264 $255 $340 $270
52-00 PERSONNEL SUPPLIES 7,367 7,348 7,348 5,419 7,225 7,780
53-01 FUEL 23,929 26,274 26,274 21,495 28,660 29,660
54-00 OPERATING SUPPLIES 5,060 5,500 5,033 4,668 6,224 7,834
54-74 SIGN MATERIALS 26,874 31,178 31,178 23,705 31,607 31,000
56-00 FACILITY SUPPLIES 358 361 361 132 326 350
58-00 OPERATING EQUIPMENT<$5000 4,214 6,206 6,206 250 2,333 6,250
SUPPLIES $68,052 $77,131 $76,664 $55,924 $76,715 $83,144
63-00 VEHICLE MAINTENANCE $12,333 $13,654 $13,654 $7,095 $9,460 $12,500
65-10 STREET MAINTENANCE 58,701 71,455 56,455 22,932 60,576 71,455
65-15 BRIDGE MAINTENANCE 489 2,561 2,561 69 2,250 1,000
65-17 TRAFFIC LIGHT MAINTENANCE 0 318 318 0 0 200
65-20 SIDEWALK MAINTENANCE 9,058 9,050 14,050 9,533 14,211 15,000
68-00 EQUIPMENT MAINTENANCE 15,428 19,081 19,081 10,676 17,735 17,000
68-71 CONSTRUCTION EQUIP MAINT 0 3,181 2,201 227 803 2,050
MAINTENANCE $96,009 $119,300 $108,320 $50,532 $105,035 $119,205
73-11 VEHICLE INSURANCE $4,223 $4,987 $4,987 $4,811 $4,811 $4,909
74-00 OPERATING SERVICES 0 500 967 0 967 250
74-97 RECRUITMENT ADVERTISING 0 318 318 0 0 300
74-98 JUDGMENTS & DAMAGE CLAIM 1,000 0 0 1,187 1,187 0
75-10 TRAINING 0 297 297 0 0 0
75-20 TRAVEL REIMBURSEMENTS 0 111 111 0 0 15
75-30 MEMBERSHIPS 142 232 232 146 146 150
76-11 ELECTRICITY 412,839 393,508 393,508 304,443 405,924 393,508
76-25 SAFETY SERVICES 393 406 406 294 392 400
78-00 CONTRACT SERVICES 826 1,216 1,216 0 397 470
78-30 RENTAL 456 767 767 0 0 550
78-31 VEHICLE LEASE-INTERNAL 6,022 10,909 10,909 8,182 10,909 10,909
SERVICES $425,901 $413,251 $413,718 $319,063 $424,733 $411,461
84-00 CAPITAL OPERATING EQUIP $15,462 $0 $0 $0 $0 $24,146
CAPITAL OUTLAY $15,462 $0 $0 $0 $0 $24,146
STREET/SIDEWALK OPERATION $1,134,991 $1,152,008 $1,182,559 $819,608 $1,163,876 $1,200,905
237
PUBLIC WORKS
DRAINAGE OPERATING
001-3620-431
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $180,962 $192,666 $165,938 $111,743 $176,411 $182,943
41-30 OVERTIME PAY 7,642 6,138 6,138 4,726 6,301 6,138
41-31HOLIDAY HRS WORKED 40600000
41-43 LONGEVITY PAY 6,395 5,620 5,545 3,969 5,545 4,175
41-45 INCENTIVE-CERTIFICATE PAY 858 900 900 443 900 600
41-49 CELL PHONE ALLOWANCE 540 540 540 360 540 540
41-90 ACCRUED PAYROLL 921 0 0 316 316 0
47-10 SOCIAL SECURITY/MEDICARE 14,042 14,550 12,549 8,223 12,564 13,106
47-20 TMRS RETIREMENT 30,889 32,671 28,419 19,262 27,983 31,085
48-10 HEALTH/DENTAL INSURANCE 40,550 42,761 34,833 32,735 43,647 51,805
48-20 LIFE INSURANCE 516 538 463 327 436 508
48-30 DISABILITY INSURANCE 538 557 479 340 453 529
48-40 WORKERS COMP INSURANCE 4,499 4,808 4,509 2,469 4,509 4,009
48-50 EAP SERVICES 291 287 214 195 260 290
48-90 FLEX PLAN ADMINISTRATION 107 108 86 69 92 108
SALARIES AND BENEFITS $289,156 $302,144 $260,613 $185,177 $279,957 $295,836
52-00 PERSONNEL SUPPLIES $3,402 $3,811 $3,811 $2,671 $3,561 $3,650
53-01 FUEL 6,394 8,058 8,058 3,927 6,236 6,330
54-00 OPERATING SUPPLIES 733 794 1,790 1,432 1,500 800
58-00 OPERATING EQUIPMENT<$5000 55 4,830 2,173 280 373 1,675
SUPPLIES $10,584 $17,493 $15,832 $8,310 $11,670 $12,455
65-30 DRAINAGE MAINTENANCE $3,080 $37,316 $45,581 $20,586 $45,581 $37,316
MAINTENANCE $3,080 $37,316 $45,581 $20,586 $45,581 $37,316
73-11 VEHICLE INSURANCE $0 $0 $2,657 $2,657 $2,657 $2,711
74-00 OPERATING SERVICES 0 500 500 0 27 50
74-98 JUDGMENTS & DAMAGE CLAIM 0 352 1,087 0 0 500
75-30 MEMBERSHIPS 142 142 146 146 146 150
78-30 RENTAL 0 794 794 0 475 0
78-31 VEHICLE LEASE-INTERNAL 4,078 4,078 4,078 3,059 4,078 8,972
SERVICES $4,220 $5,866 $9,262 $5,862 $7,383 $12,383
DRAINAGE OPERATIONS $307,040 $362,819 $331,288 $219,935 $344,591 $357,990
238
PUBLIC WORKS
ENGINEERING
001-3531-428
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $35,924 $11,991 $11,091 $0 $0 $45,123
41-30OVERTIME PAY 550000500
41-45INCENTIVE-CERTIFICATE PAY 4000000600
41-49CELL PHONE ALLOWANCE 4050000420
41-90ACCRUED PAYROLL 1,22200000
47-10 SOCIAL SECURITY/MEDICARE 2,688 0 0 0 0 3,568
47-20TMRS RETIREMENT 5,94500007,458
48-10HEALTH/DENTAL INSURANCE 7,055000014,085
48-20 LIFE INSURANCE 106 0 0 0 0 124
48-30 DISABILITY INSURANCE 111 0 0 0 0 130
48-40WORKERS COMP INSURANCE 850000103
48-50EAP SERVICES 48000058
48-90FLEX PLAN ADMINISTRATION 18000085
SALARIES AND BENEFITS* $54,062 $11,991 $11,091 $0 $0 $72,254
51-00 OFFICE SUPPLIES $0 $0 $0 $0 $0 $250
52-00 PERSONNEL SUPPLIES 399 418 268 94 94 425
53-01 FUEL 1,609 0 1,137 1,032 1,032 1,900
54-00 OPERATING SUPPLIES 74 1,137 0 0 0 330
58-00 OPERATING EQUIPMENT<$5000 0 667 667 0 0 500
SUPPLIES $2,082 $2,222 $2,072 $1,126 $1,126 $3,405
63-00 VEHICLE MAINTENANCE $77 $530 $530 $41 $204 $300
MAINTENANCE $77 $530 $530 $41 $204 $300
74-00 OPERATING SERVICES $0 $749 $4,125 $3,721 $3,721 $4,126
74-97RECRUITMENT ADVERTISING 00000100
75-10 TRAINING 344 1,000 1,000 0 0 400
75-20 TRAVEL REIMBURSEMENTS 0 530 530 0 0 155
75-30 MEMBERSHIPS 355 750 750 0 0 500
75-40PUBLICATIONS 0000055
78-00 CONTRACT SERVICES* 5,983 52,545 70,298 11,170 67,545 2,545
78-31 VEHICLE LEASE-INTERNAL 1,347 1,347 1,347 1,010 1,347 1,347
SERVICES $8,029 $56,921 $78,050 $15,901 $72,613 $9,228
88-00 CAPITAL EQUIPMENT $0 $0 $5,695 $5,694 $5,694 $0
CAPITAL OUTLAY $0 $0 $5,695 $5,694 $5,694 $0
ENGINEERING $64,250 $71,664 $97,438 $22,762 $79,637 $85,187
*The Engineering position was vacant for all of FY 2014. Payroll funding was transferred temporarily to Contract Services to cover outside
engineering services rendered.
239
PUBLIC WORKS
CIP ADMINISTRATION
001-3770-431
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $180,016 $188,460 $138,257 $108,653 $134,871 $112,709
41-30 OVERTIME PAY 759 0 900 821 821 0
41-43 LONGEVITY PAY 1,155 1,345 1,345 1,335 1,335 1,000
41-44 VEHICLE ALLOWANCE 5,434 5,400 2,250 1,991 2,250 0
41-45 INCENTIVE-CERTIFICATE PAY 5,468 5,400 4,525 3,483 4,525 3,900
41-49 CELL PHONE ALLOWANCE 2,520 2,520 1,855 1,300 1,855 1,380
47-10 SOCIAL SECURITY/MEDICARE 13,874 14,694 10,495 8,320 9,093 8,234
47-20 TMRS RETIREMENT 30,521 32,233 23,484 18,602 21,803 19,028
48-10 HEALTH/DENTAL INSURANCE 28,695 29,950 25,347 19,421 22,847 23,401
48-20 LIFE INSURANCE 495 502 376 307 376 315
48-30 DISABILITY INSURANCE 517 549 390 320 390 326
48-40 WORKERS COMP INSURANCE 509 523 460 259 460 321
48-50 EAP SERVICES 179 172 141 116 141 116
48-90 FLEX PLAN ADMINISTRATION 53 65 52 41 55 43
SALARIES AND BENEFITS $270,195 $281,813 $209,877 $164,969 $200,822 $170,773
51-00 OFFICE SUPPLIES $0 $0 $0 $0 $0 $350
52-00 PERSONNEL SUPPLIES 371 520 520 180 340 480
53-00 VEHICLE SUPPLIES 0 122 122 0 0 130
53-01 FUEL 1,665 1,943 1,943 808 1,877 1,432
54-00 OPERATING SUPPLIES 45 302 302 5 79 170
58-00 OPERATING EQUIPMENT<$5000 0 205 205 0 0 0
SUPPLIES $2,081 $3,092 $3,092 $993 $2,296 $2,562
63-00 VEHICLE MAINTENANCE $81 $637 $637 $0 $537 $325
MAINTENANCE $81 $637 $637 $0 $537 $325
73-11 VEHICLE INSURANCE $0 $510 $836 $836 $836 $853
74-00 OPERATING SERVICES 0 53 198 22 198 25
74-97 RECRUITMENT ADVERTISING 0 325 0 0 0 300
75-10 TRAINING 25 1,086 1,086 378 504 400
75-20 TRAVEL REIMBURSEMENTS 0 387 387 0 0 0
75-30 MEMBERSHIPS 0 250 294 294 392 322
75-40PUBLICATIONS 00000110
78-00 CONTRACT SERVICES 0 212 167 0 0 212
78-31 VEHICLE LEASE-INTERNAL 1,317 3,012 3,012 2,259 3,012 3,012
SERVICES $1,342 $5,835 $5,980 $3,789 $4,942 $5,234
CIP ADMINISTRATION $273,699 $291,377 $219,586 $169,751 $208,597 $178,894
240
PUBLIC WORKS
ADMINISTRATION (WATER & SEWER FUND)
401-3601-434
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $38,469 $39,503 $69,625 $45,903 $68,204 $92,237
41-30 OVERTIME PAY 195 1,000 1,000 457 609 1,000
41-43 LONGEVITY PAY 585 645 645 645 645 1,028
41-44 VEHICLE ALLOWANCE 0 0 1,890 1,080 1,890 3,240
41-45 INCENTIVE-CERTIFICATE PAY 1,290 1,500 2,025 1,185 2,025 2,100
41-49 CELL PHONE ALLOWANCE 0 0 399 228 399 684
41-90ACCRUED PAYROLL -2700000
47-10 SOCIAL SECURITY/MEDICARE 2,702 2,810 5,330 3,545 5,627 7,191
47-20 TMRS RETIREMENT 6,334 6,768 12,018 7,860 11,480 16,038
48-10 HEALTH/DENTAL INSURANCE 12,427 13,037 15,798 7,296 15,672 13,162
48-20 LIFE INSURANCE 108 110 186 127 169 256
48-30 DISABILITY INSURANCE 112 114 209 133 177 267
48-40WORKERS COMP INSURANCE 4850885776119
48-50 EAP SERVICES 60 57 75 57 76 93
48-90 FLEX PLAN ADMINISTRATION 22 22 30 20 27 35
SALARIES AND BENEFITS $62,325 $65,616 $109,318 $68,593 $107,076 $137,450
51-00 OFFICE SUPPLIES $416 $558 $470 $192 $406 $325
52-00 PERSONNEL SUPPLIES 0 24 24 0 45 80
54-00 OPERATING SUPPLIES 110 143 143 0 50 90
54-77 WATER CONSERVE LITERATURE 1,404 1,589 1,589 0 1,500 1,500
SUPPLIES $1,930 $2,314 $2,226 $192 $2,001 $1,995
72-12 MEDICAL EXAMINATIONS $0 $0 $0 $0 $0 $1,151
73-11 VEHICLE INSURANCE 798 500 500 0 0 0
74-00 OPERATING SERVICES 0 0 88 0 88 625
74-22 CONSUMER CONFIDENCE RPT 1,814 6,595 3,175 0 1,978 2,150
75-10TRAINING 000002,298
75-30MEMBERSHIPS 00000543
75-40PUBLICATIONS 0000033
78-00 CONTRACT SERVICES 0 0 9,420 5,570 9,420 0
SERVICES $2,612 $7,095 $13,183 $5,570 $11,486 $6,800
PUBLIC WORKS ADMIN $66,867 $75,025 $124,727 $74,355 $120,563 $146,245
241
PUBLIC WORKS
WATER OPERATIONS (WATER & SEWER FUND)
401-3642-434
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $322,786 $366,189 $366,189 $248,636 $341,515 $367,460
41-30 OVERTIME PAY 75,390 45,858 44,858 33,392 44,523 45,858
41-31 HOLIDAY HRS WORKED 995 0 1,000 681 908 0
41-43 LONGEVITY PAY 5,439 5,913 5,913 5,876 5,876 6,506
41-45 INCENTIVE-CERTIFICATE PAY 2,249 2,490 2,490 1,836 2,490 2,490
41-49 CELL PHONE ALLOWANCE 1,275 1,302 1,302 868 1,302 1,302
41-90 ACCRUED PAYROLL 853 0 0 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 29,410 30,035 30,035 20,773 27,697 30,069
47-20 TMRS RETIREMENT 64,054 66,933 66,933 46,142 61,523 67,738
48-10 HEALTH/DENTAL INSURANCE 64,909 78,769 78,769 52,094 72,459 74,774
48-20 LIFE INSURANCE 984 1,018 1,018 729 1,018 1,021
48-30 DISABILITY INSURANCE 1,019 1,059 1,059 756 1,059 1,063
48-40 WORKERS COMP INSURANCE 4,304 5,451 5,451 3,004 5,451 5,508
48-50 EAP SERVICES 550 533 533 420 533 540
48-90 FLEX PLAN ADMINISTRATION 275 345 345 216 345 283
SALARIES AND BENEFITS $574,492 $605,895 $605,895 $415,423 $566,699 $604,612
51-00 OFFICE SUPPLIES $211 $264 $264 $255 $264 $200
52-00 PERSONNEL SUPPLIES 5,353 6,829 6,829 3,997 5,329 5,601
53-00 VEHICLE SUPPLIES 0 750 750 0 0 0
53-01 FUEL 46,257 44,791 44,791 29,920 39,893 39,870
54-00 OPERATING SUPPLIES 14,855 15,044 15,044 11,006 14,675 15,400
54-75 WATER METERS & BOXES 29,660 50,545 50,545 47,382 49,382 51,000
54-76 WATER METERS-REPL PROGRAM 29,906 30,000 30,000 23,886 30,000 30,000
54-95 CHEMICALS 1,046 11,000 11,000 0 2,602 9,000
56-00 FACILITY SUPPLIES 12 1,112 1,112 66 88 0
58-00 OPERATING EQUIPMENT<$5000 7,401 10,300 10,300 10,274 10,297 15,000
SUPPLIES $134,701 $170,635 $170,635 $126,786 $152,530 $166,071
63-00 VEHICLE MAINTENANCE $7,390 $9,406 $13,469 $12,385 $13,469 $7,000
65-41 DISTRIBUTION LINE MAINT 97,537 105,189 158,273 115,853 154,471 114,000
65-42 WATER WELL MAINTENANCE 13 78 78 0 0 0
65-43 WATER PLANT MAINTENANCE 44,394 51,824 54,296 14,457 39,276 51,100
65-46 FIRE HYDRANT MAINTENANCE 20,476 37,000 48,177 14,005 18,673 30,000
65-47 WATER METER MAINTENANCE 3,305 6,784 6,784 4,270 5,693 3,000
68-00 EQUIPMENT MAINTENANCE 5,150 5,126 5,126 4,428 5,204 5,500
68-71 CONSTRUCTION EQUIP MAINT 0 5,937 3,437 3,201 4,268 5,000
MAINTENANCE $178,265 $221,344 $289,640 $168,599 $241,054 $215,600
71-40 CONSULTING SERVICES $19,497 $32,500 $30,498 $17,842 $23,789 $33,800
72-12 MEDICAL EXAMINATIONS 0 0 0 0 0 0
73-11 VEHICLE INSURANCE 1,417 1,065 3,067 3,066 3,066 3,129
74-00 OPERATING SERVICES 23,445 49,230 49,130 19,036 49,130 30,000
74-01 POSTAL / COURIER SERVICES 1,383 2,820 2,820 543 724 1,000
74-71 PURCHASED WATER 1,192,560 1,048,000 1,048,000 624,037 1,148,000 1,123,847
74-94 PERMITS & INSPECTION FEES 37,297 38,178 38,278 38,278 38,278 38,618
74-97 RECRUITMENT ADVERTISING 0 200 200 0 0 300
74-98 JUDGMENTS & DAMAGE CLAIM 210 519 519 500 1,313 450
75-10 TRAINING 1,795 4,348 4,348 3,244 4,325 4,900
75-20 TRAVEL REIMBURSEMENTS 153 925 925 192 256 630
75-30 MEMBERSHIPS 1,084 1,488 1,488 1,167 1,488 1,025
76-11 ELECTRICITY 186,088 169,057 169,057 104,658 170,044 169,057
76-12 TELEPHONE/COMMUNICATIONS 1,242 1,481 1,481 899 1,050 1,200
76-13 NATURAL GAS 1,608 2,066 2,066 591 1,391 2,066
76-25 SAFETY SERVICES 125 142 142 94 142 130
78-00 CONTRACT SERVICES 0 0 39,745 0 39,745 0
78-30 RENTAL 307 1,204 1,204 229 305 510
78-31 VEHICLE LEASE-INTERNAL 13,596 12,651 12,651 9,488 12,651 12,651
78-40 POLLUTION CONTROL & ABATE 18,946 19,132 19,132 14,210 18,947 19,705
79-10 COMMUNITY EVENTS/PROGRAMS 0 0 2,500 1,785 1,785 0
SERVICES $1,500,753 $1,385,006 $1,427,251 $839,859 $1,516,429 $1,443,018
84-00 CAPITAL OPERATING EQUIP $5,565 $0 $0 $0 $0 $30,000
CAPITAL OUTLAY $5,565 $0 $0 $0 $0 $30,000
93-42 95 CITY OF HOUSTON BONDS $147,872 $148,193 $148,193 $98,551 $148,193 $148,193
OTHER $147,872 $148,193 $148,193 $98,551 $148,193 $148,193
WATER OPERATIONS $2,541,648 $2,531,073 $2,641,614 $1,649,218 $2,624,905 $2,607,494
242
PUBLIC WORKS
SEWER OPERATIONS (WATER & SEWER FUND)
401-3647-433
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $313,209 $330,458 $329,121 $226,135 $323,513 $336,760
41-30 OVERTIME PAY 42,683 30,843 28,893 24,783 33,044 30,843
41-31 HOLIDAY HRS WORKED 1,942 0 1,950 1,906 3,269 0
41-43 LONGEVITY PAY 4,795 5,375 5,375 5,313 5,313 5,795
41-45 INCENTIVE-CERTIFICATE PAY 3,041 3,300 3,300 2,434 3,300 3,300
41-49 CELL PHONE ALLOWANCE 540 540 540 360 540 540
41-90 ACCRUED PAYROLL -2,478 0 1,337 1,336 1,336 0
47-10 SOCIAL SECURITY/MEDICARE 25,907 25,966 25,966 18,499 25,966 26,427
47-20 TMRS RETIREMENT 57,215 58,801 58,801 41,546 58,801 60,371
48-10 HEALTH/DENTAL INSURANCE 72,995 78,405 78,405 55,194 78,405 78,677
48-20 LIFE INSURANCE 885 922 922 650 922 944
48-30 DISABILITY INSURANCE 915 955 955 675 955 975
48-40 WORKERS COMP INSURANCE 3,992 4,709 4,709 2,786 4,709 4,823
48-50 EAP SERVICES 517 516 516 392 516 523
48-90 FLEX PLAN ADMINISTRATION 191 194 194 190 194 257
SALARIES AND BENEFITS $526,349 $540,984 $540,984 $382,199 $540,783 $550,235
52-00 PERSONNEL SUPPLIES $4,966 $7,330 $7,330 $3,896 $5,445 $6,348
53-01 FUEL 22,554 28,484 28,484 9,214 20,285 33,405
54-00 OPERATING SUPPLIES 3,083 3,086 3,086 3,011 3,515 3,000
56-00 FACILITY SUPPLIES 0 368 0 0 0 368
58-00 OPERATING EQUIPMENT<$5000 468 2,120 2,120 1,610 1,747 1,100
SUPPLIES $31,071 $41,388 $41,020 $17,731 $30,992 $44,221
62-40 FENCE MAINTENANCE $0 $1,061 $1,061 $783 $1,044 $1,000
63-00 VEHICLE MAINTENANCE 4,833 4,770 4,770 3,261 4,348 7,000
65-51 COLLECTION LINE MAINTENANCE 18,433 26,082 26,091 9,262 12,349 26,000
65-52 LIFT STATION MAINTENANCE 75,303 49,219 49,371 27,699 49,371 51,000
68-00 EQUIPMENT MAINTENANCE 51,142 47,897 55,385 16,901 54,546 56,600
68-71 CONSTRUCTION EQUIP MAINT 0 1,167 1,167 627 1,167 700
MAINTENANCE $149,711 $130,196 $137,845 $58,533 $122,825 $142,300
73-11 VEHICLE INSURANCE $2,468 $3,037 $4,454 $4,453 $4,453 $4,544
74-00 OPERATING SERVICES 0 588 791 0 791 0
74-73 BLACKHAWK WW OPERATIONS 1,608,709 1,596,000 1,648,449 1,147,404 1,948,449 2,118,609
75-10 TRAINING 2,008 3,393 3,393 2,433 3,244 4,900
75-20 TRAVEL REIMBURSEMENTS 0 790 790 140 278 630
75-30 MEMBERSHIPS 217 746 746 221 221 225
76-11 ELECTRICITY 146,082 117,801 117,801 105,146 140,195 129,442
76-12 TELEPHONE/COMMUNICATIONS 77 388 388 0 0 0
76-13 NATURAL GAS 9,029 10,470 10,470 5,372 7,163 10,470
76-25 SAFETY SERVICES 125 142 142 94 125 130
78-30 RENTAL 2,155 2,120 1,659 0 0 2,000
78-31 VEHICLE LEASE-INTERNAL 5,925 8,362 8,362 6,272 6,272 10,750
SERVICES $1,776,795 $1,743,837 $1,797,445 $1,271,535 $2,111,191 $2,281,700
84-00 CAPITAL OPERATING EQUIP $0 $0 $0 $0 $0 $77,000
CAPITAL OUTLAY $0 $0 $0 $0 $0 $77,000
90-61 BLACKHAWK WWTP OPER RESRV $15,707 $13,802 $13,802 $12,625 $16,833 $13,802
OTHER $15,707 $13,802 $13,802 $12,625 $16,833 $13,802
SEWER OPERATIONS $2,499,633 $2,470,207 $2,531,096 $1,742,623 $2,822,624 $3,109,258
243
PUBLIC WORKS
UTILITY CUSTOMER SERVICE (WATER & SEWER FUND)
401-3648-434
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $56,047 $63,294 $63,294 $45,425 $60,567 $64,266
41-30 OVERTIME PAY 3,165 2,000 2,000 2,078 2,368 2,000
41-43 LONGEVITY PAY 1,631 1,450 1,450 1,445 1,445 1,625
41-45 INCENTIVE-CERTIFICATE PAY 304 300 300 221 300 300
41-49 CELL PHONE ALLOWANCE 770 840 840 560 840 840
41-90 ACCRUED PAYROLL 1,08200000
47-10 SOCIAL SECURITY/MEDICARE 4,435 4,770 4,770 3,553 4,737 4,889
47-20 TMRS RETIREMENT 9,772 10,774 10,774 7,879 10,505 11,039
48-10 HEALTH/DENTAL INSURANCE 11,040 13,336 13,336 9,821 13,336 14,079
48-20 LIFE INSURANCE 164 177 177 130 173 179
48-30 DISABILITY INSURANCE 168 183 183 134 179 186
48-40 WORKERS COMP INSURANCE 708 808 808 548 808 829
48-50 EAP SERVICES 110 115 115 90 120 116
48-90 FLEX PLAN ADMINISTRATION 83 106 106 32 106 43
SALARIES AND BENEFITS $89,479 $98,153 $98,153 $71,916 $95,484 $100,391
51-00 OFFICE SUPPLIES $21 $286 $276 $0 $0 $50
52-00 PERSONNEL SUPPLIES 1,132 1,273 1,273 1,099 1,273 1,360
54-00 OPERATING SUPPLIES 763 744 754 753 753 1,200
58-00 OPERATING EQUIPMENT<$5000 375 382 317 174 232 400
SUPPLIES $2,291 $2,685 $2,620 $2,026 $2,258 $3,010
63-00 VEHICLE MAINTENANCE $1,492 $1,520 $1,520 $921 $1,478 $1,750
MAINTENANCE $1,492 $1,520 $1,520 $921 $1,478 $1,750
73-11 VEHICLE INSURANCE $0 $0 $1,204 $1,203 $1,203 $1,228
74-00 OPERATING SERVICES 0 1,315 176 0 176 0
75-10 TRAINING 0 264 264 0 264 1,400
75-20 TRAVEL REIMBURSEMENTS 6 84 84 0 84 180
75-40 PUBLICATIONS 0 0 0 0 0 75
78-00 CONTRACT SERVICES 76,406 83,926 83,926 55,061 83,880 83,926
78-31 VEHICLE LEASE-INTERNAL 0 1,466 1,466 1,100 1,466 1,466
SERVICES $76,412 $87,055 $87,120 $57,364 $87,073 $88,275
UTILITY CUSTOMER SERVICE $169,674 $189,413 $189,413 $132,227 $186,293 $193,426
244
PUBLIC WORKS
ENGINEERING (WATER & SEWER FUND)
401-3531-434
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $33,800 $34,609 $62,110 $34,961 $56,615 $97,586
41-30 OVERTIME PAY 45 0 2,012 751 1,001 3,500
41-43 LONGEVITY PAY 295 360 449 449 449 525
41-45 INCENTIVE-CERTIFICATE PAY 608 600 2,030 1,093 2,030 2,400
41-49 CELL PHONE ALLOWANCE 420 420 735 310 450 960
41-90 ACCRUED PAYROLL -20 0 1,460 1,459 1,459 0
47-10 SOCIAL SECURITY/MEDICARE 2,639 2,651 5,624 2,958 4,624 8,048
47-20 TMRS RETIREMENT 5,495 5,618 11,802 6,194 8,259 16,786
48-10 HEALTH/DENTAL INSURANCE 5,145 5,370 5,577 2,716 3,621 14,433
48-20 LIFE INSURANCE 95 94 196 103 137 273
48-30 DISABILITY INSURANCE 98 98 203 107 143 282
48-40 WORKERS COMP INSURANCE 78 78 184 92 123 259
48-50 EAP SERVICES 60 57 88 50 67 116
48-90 FLEX PLAN ADMINISTRATION 22 22 35 18 24 106
SALARIES AND BENEFITS $48,780 $49,977 $92,505 $51,261 $79,002 $145,274
51-00 OFFICE SUPPLIES $0 $42 $42 $0 $0 $85
52-00 PERSONNEL SUPPLIES 0 0 0 0 0 250
53-01 FUEL 1,609 0 1,700 1,032 1,800 2,558
54-00 OPERATING SUPPLIES 0 0 0 0 0 85
SUPPLIES $1,609 $42 $1,742 $1,032 $1,800 $2,978
63-00 VEHICLE MAINTENANCE $0 $0 $0 $0 $0 $1,880
MAINTENANCE $0$0$0$0$0$1,880
71-30 ENGINEERING SERVICES $17,840 $30,136 $30,136 $7,668 $30,000 $30,000
73-11 VEHICLE INSURANCE 0 0 0 0 0 829
74-00 OPERATING SERVICES 0 0 88 0 88 0
75-10 TRAINING 193 0 0 0 0 200
75-20 TRAVEL REIMBURSEMENTS 0 264 176 0 125 240
78-31 VEHICLE LEASE-INTERNAL 0 0 0 0 0 1,317
SERVICES $18,033 $30,400 $30,400 $7,668 $30,213 $32,586
ENGINEERING $68,422 $80,419 $124,647 $59,961 $111,015 $182,718
*The CIP Administration division was merged with the Engineering division in the Public Works Department.
245
PUBLIC WORKS
CIP ADMINISTRATION (WATER & SEWER FUND)
401-3770-434
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $57,727 $59,583 $24,533 $24,532 $24,532 $0
41-30 OVERTIME PAY 1,939 3,500 1,493 1,492 1,492 0
41-43 LONGEVITY PAY 400 465 460 460 460 0
41-45 INCENTIVE-CERTIFICATE PAY 2,430 2,400 970 970 970 0
41-49 CELL PHONE ALLOWANCE 540 540 225 225 225 0
41-90 ACCRUED PAYROLL 525 0 0 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 4,806 5,084 2,111 2,111 2,111 0
47-20 TMRS RETIREMENT 9,848 10,552 4,368 4,367 4,367 0
48-10 HEALTH/DENTAL INSURANCE 333 348 141 141 141 0
48-20 LIFE INSURANCE 159 166 64 64 64 0
48-30 DISABILITY INSURANCE 167 172 67 67 67 0
48-40 WORKERS COMP INSURANCE 168 177 71 71 71 0
48-50 EAP SERVICES 60 57 26 26 26 0
48-90 FLEX PLAN ADMINISTRATION 22 22 9 9 9 0
SALARIES AND BENEFITS $79,124 $83,066 $34,538 $34,535 $34,535 $0
52-00 PERSONNEL SUPPLIES $170 $250 $250 $110 $110 $0
53-00 VEHICLE SUPPLIES 0 212 212 0 0 0
53-01 FUEL 903 2,558 858 464 464 0
54-00 OPERATING SUPPLIES 18 448 448 0 0 0
SUPPLIES $1,091 $3,468 $1,768 $574 $574 $0
63-00 VEHICLE MAINTENANCE $40 $212 $212 $0 $0 $0
MAINTENANCE $40 $212 $212 $0 $0 $0
73-11 VEHICLE INSURANCE $1,308 $849 $849 $812 $812 $0
74-00 OPERATING SERVICES 0 694 694 0 0 0
74-01 POSTAL / COURIER SERVICES 0 30 30 0 0 0
75-10 TRAINING 0 264 264 0 0 0
75-20 TRAVEL REIMBURSEMENTS 0 264 264 0 0 0
75-30 MEMBERSHIPS 0 129 129 0 0 0
78-31 VEHICLE LEASE-INTERNAL 1,317 1,317 1,317 988 1,317 0
SERVICES $2,625 $3,547 $3,547 $1,800 $2,129 $0
CIP ADMINISTRATION $82,880 $90,293 $40,065 $36,909 $37,238 $0
*The CIP Administration division merged with the Engineering division in the Public Works Department.
246
Library Services
Library Services
Library Administration Library Board
247
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
98,000 physical items and 115 magazine and newspaper subscriptions. The library also
provides access to over 34,000 downloadable e-books, audiobooks and videos. The physical
collection also includes popular and educational videos, compact discs, audiobooks and
electronic resources.
Adult services staff serve the community through reference services online, by email, in-
person and by phone. The Library also provides internet computers, access to word
processing and spreadsheet software, and a fee based printing service. Classes are offered
in basic computer skills, basic word processing and use of electronic resources. Electronic
resources include full text articles from over 1,200 periodicals and reference works, an auto
repair database, online foreign language courses, and an online guide to fiction and
nonfiction literature. Adult educational and cultural programs are provided throughout the
year. Through the library the 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.
Children’s services include 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 and a Saturday family story time is 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.
248
Library Services
Departmental Accomplishments in FY 2013-14
x Digitization of five years of local newspapers adding to the current in-house
local newspaper database
x Began the creation of a video archive of library programs of historical
importance, including Pearl Harbor Survivors with Hemingway and Kerr, Sole-
Surviving Airmen with Dan Illerich, World II Bombardier with WN Crawford, and
Combat Diary with Emmett Jackson
x Upgraded furnishings and item storage for comfort and ease of use in group
and technology environments
x Partnered with Texas Workforce Solutions to offer regularly occurring Job
Search Skills Seminars
x Began hosting art exhibits by local artists
x Offered an updated mobile app for library services and programs and began a
subscription to OneClickdigital providing citizens with additional ebook and e-
audiobook resources
Highlights of the Budget
2014-2015 Departmental Goals and Performance Measures
Major Departmental Goals for FY 2013-14
x Maintain essential library services and programs during the renovation and
expansion of the library facility
x Provide outreach services to local daycares, schools and other venues to
continue library children’s services during construction
x Provide online summer reading club and continue to offer rewards, incentives
and programs during construction
x Participate in the Texas State Library Edge assessment program, utilizing Edge
tools and resources enhance public access technology
x Provide training to senior citizens in the use of library services, online resources
and programming opportunities
Supports City’s Strategic Goals: 1-Communication, 3-Preservation, 4-Partnerships, and
6-Organizational Development
249
Library Services
Library
Department FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
#of full time equivalents
(FTE's) 14.37 14.37 14.37 14.37 14.37
Division Expenditures $1,004,303 $1,002,801 $1,056,034 $1,102,549 $1,080,319
Outputs
# of Total physical items
in library collection 99,501 98,862 98,000 98,000 98,000
# of Total electronic items
in library collection 26,750 34,996 32,000 34,000 32,000
# of Items catalogued &
processed 9,136 9,632 9,200 9,500 9,200
# of programs 764 822 784 784 784
# of Computers available
public use 33 33 33 33 33
# of Reading club signups 2,480 2,961 2,550 2,500 2,550
Measures of
Effectiveness
# of Items checked out 355,447 367,948 360,000 360,000 360,000
# of Attendance at
programs 25,419 28,060 26,000 26,500 25,000
# of Computer usage 25,933 24,933 26,000 26,500 25,000
# of Library visits 157,451 163,113 160,000 161,000 150,000
# of Reading club
completion 70% 77% 70% 75% 75%
# of Reference
transactions 30,744 27,932 30,000 28,000 28,000
# of Loans received from
other libraries 754 785 750 750 785
# of Loans provided to
other libraries 1,185 1,422 1,000 1,300 1,500
Measures of Efficiency*
Circulation per capita 8.81 8.97 8.9 8.9 9.0
Items per capita 2.46 2.41 2.45 2.35 2.20
Sq. footage per capita 0.38 0.37 0.37 0.37 0.37
Monthly Operating Costs $83,692 $83,567 $88,003 $91,879 $90,027
Department expenditures
per capita $27.21 $26.76 $27.81 $29.04 $28.08
*Per capita data is from the Texas State Library Annual Report
250
LIBRARY SERVICES
DEPARTMENT SUMMARY
EXPENDITURES BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION $966,777 $1,017,655 $1,029,200 $717,725 $1,020,981 $1,042,092 2.4%
LIBRARY BOARD 36,026 38,379 98,177 60,985 81,568 38,227 -0.4%
DEPARTMENT TOTAL $1,002,803 $1,056,034 $1,127,377 $778,710 $1,102,549 $1,080,319 2.3%
EXPENDITURES BY CLASSIFICATION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
SALARIES AND BENEFITS $833,531 $876,341 $876,341 $621,781 $872,040 $902,760 3.0%
SUPPLIES 148,502 156,213 215,894 135,227 200,627 155,319 -0.6%
MAINTENANCE 297 1,100 1,140 413 471 500 -54.5%
SERVICES 20,473 22,380 34,002 21,289 29,411 21,740 -2.9%
CLASSIFICATION TOTAL $1,002,803 $1,056,034 $1,127,377 $778,710 $1,102,549 $1,080,319 2.3%
PERSONNEL SUMMARY BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION* 14.72 14.37 14.37 14.37 14.37 14.37 0.0%
LIBRARY BOARD 0.0 0.0 0.0 0.0 0.0 0.0 0.0%
PERSONNEL TOTAL 14.72 14.37 14.37 14.37 14.37 14.37 0.0%
* Library full-time equivalents were overstated in prior years and have been adjusted based on actual positions held.
251
LIBRARY SERVICES
LIBRARY ADMINISTRATION
001-6310-459
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $505,058 $525,686 $524,854 $370,850 $519,467 $534,961
41-20 PART-TIME WAGES 58,175 67,931 67,931 43,057 62,409 69,417
41-30 OVERTIME PAY 2,644 855 855 1,580 2,107 855
41-31 HOLIDAY HRS WORKED 854 0 0 51 456 0
41-43 LONGEVITY PAY 7,115 7,755 7,755 7,715 7,715 7,820
41-45 INCENTIVE-CERTIFICATE PAY 10,471 11,700 11,700 6,679 11,700 7,500
41-49 CELL PHONE ALLOWANCE 600 600 600 400 600 600
41-90 ACCRUED PAYROLL 0 0 832 831 831 0
42-20 PART-TIME WAGES 47,418 46,036 46,036 32,776 46,036 46,657
47-10 SOCIAL SECURITY/MEDICARE 47,132 49,185 49,185 34,248 49,185 48,902
47-20 TMRS RETIREMENT 91,373 99,890 99,890 69,861 99,890 101,751
48-10 HEALTH/DENTAL INSURANCE 57,473 61,298 61,298 49,818 66,424 78,756
48-20 LIFE INSURANCE 1,542 1,590 1,590 1,138 1,517 1,612
48-30 DISABILITY INSURANCE 1,603 1,652 1,652 1,184 1,579 1,682
48-40 WORKERS COMP INSURANCE 730 751 751 522 696 812
48-50 EAP SERVICES 1,013 1,090 1,090 749 999 987
48-90 FLEX PLAN ADMINISTRATION 330 322 322 322 429 448
SALARIES AND BENEFITS $833,531 $876,341 $876,341 $621,781 $872,040 $902,760
51-00 OFFICE SUPPLIES $1,561 $2,000 $2,000 $1,236 $1,648 $1,500
54-00 OPERATING SUPPLIES 10,352 13,400 13,400 5,826 10,768 11,000
54-82 BOOKS 87,526 89,000 91,284 55,914 91,284 89,000
54-83 PERIODICALS 529 900 900 497 663 537
54-84 VIDEOS 6,490 6,569 7,069 5,523 7,066 8,000
54-85 AUDIO BOOKS 11,641 13,110 14,246 9,853 14,022 13,500
54-87 CD 473 515 515 0 375 515
54-88 ELECTRONIC RESOURCES 5,288 5,700 11,999 8,485 11,999 5,700
58-00 OPERATING EQUIPMENT<$5000 588 600 600 380 507 500
SUPPLIES $124,448 $131,794 $142,013 $87,714 $138,332 $130,252
64-00 OPERATING MAINTENANCE $297 $400 $400 $0 $0 $300
68-00 EQUIPMENT MAINTENANCE 0 200 240 240 240 0
MAINTENANCE $297 $600 $640 $240 $240 $300
74-00 OPERATING SERVICES $0 $70 $1,263 $0 $1,263 $70
74-01 POSTAL / COURIER SERVICES 2,487 2,300 2,800 2,057 2,560 2,400
74-97RECRUITMENT ADVERTISING 05000000
75-10 TRAINING 1,348 1,300 1,300 1,300 1,300 1,560
75-20 TRAVEL REIMBURSEMENTS 1,499 1,500 1,500 1,500 1,500 1,500
75-30 MEMBERSHIPS 1,295 1,400 1,493 1,295 1,295 1,400
79-10 COMMUNITY EVENTS/PROGRAMS 1,872 1,850 1,850 1,838 2,451 1,850
SERVICES $8,501 $8,920 $10,206 $7,990 $10,369 $8,780
LIBRARY ADMINISTRATION $966,777 $1,017,655 $1,029,200 $717,725 $1,020,981 $1,042,092
252
LIBRARY SERVICES
LIBRARY BOARD
001-6319-459
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
51-00 OFFICE SUPPLIES $0 $50 $50 $0 $0 $50
54-00 OPERATING SUPPLIES 0 75 75 0 0 50
54-82 BOOKS 5,880 6,400 7,843 1,430 4,907 6,000
54-84 VIDEOS 3,654 3,379 5,465 1,928 4,285 3,800
54-85 AUDIO BOOKS 3,545 3,500 4,409 733 2,977 3,600
54-87 CD 464 515 566 0 0 400
54-88 ELECTRONIC RESOURCES 6,933 4,500 6,800 2,772 5,196 5,167
58-00 OPERATING EQUIPMENT<$5000 3,578 6,000 48,673 40,650 44,930 6,000
SUPPLIES $24,054 $24,419 $73,881 $47,513 $62,295 $25,067
68-00 EQUIPMENT MAINTENANCE $0 $500 $500 $173 $231 $200
MAINTENANCE $0 $500 $500 $173 $231 $200
71-40 CONSULTING SERVICES $0 $2,000 $807 $0 $0 $0
74-00 OPERATING SERVICES 2,157 2,300 5,657 4,992 5,657 2,300
75-10 TRAINING 0 2,260 1,960 1,288 1,717 2,260
75-20 TRAVEL REIMBURSEMENTS 2,558 2,200 2,500 1,430 1,907 2,400
77-20 SOFTWARE SUPPORT SERVICES 0 0 2,708 683 1,536 0
78-00 CONTRACT SERVICES 1,484 1,000 1,000 0 0 1,000
79-10 COMMUNITY EVENTS/PROGRAMS 5,773 3,700 9,164 4,906 8,225 5,000
SERVICES $11,972 $13,460 $23,796 $13,299 $19,042 $12,960
LIBRARY BOARD $36,026 $38,379 $98,177 $60,985 $81,568 $38,227
253
Parks and Recreation
Parks and
Recreation
Facility
Operations
Activity Building
City Hall
Public Works
Fire Stations
# 1, 2, 3, & 4
Library
Public Safety
Animal Shelter
Administration Recreation
Services
Park Operations
Friendswood Sports Park
Lake Friendswood
Renwick Park
Stevenson Park
Centennial Park
Old City Park
Leavesley Park
1776 Memorial Park
Tropical Storm Allison
Buyout Properties
Keep
Friendswood
Beautiful
July 4th
Senior
Programs
Stevenson
Park Pool
Summer
Day Camp
254
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.
Departmental Accomplishments in FY 2013-14
Installed final phases of the new Splash Pad at Stevenson Park
Installed additional field lighting for detention fields (#39 & #40) at Centennial Park
Installed a new 9 Hole Disc Golf Course at 1776 Park
Increased morning Zumba exercise program participation by 50%
Introduced the new Zumba Toning and new Weight Training Classes
Parks and Recreation Department won 1st Place for the Civic Organization Award which
recognizes contributions by a civic organization that supports the Keep Texas Beautiful
Association Mission
Keep Friendswood Beautiful Committee received 3rd Place in the Governor’s
Community Achievement Award
Current Operations
The Parks and Recreation Department is comprised of Parks Operations, Building Operations,
Senior Activity Program, Recreation Programs, 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 200 acres of parkland throughout
the City. Park operations maintains Centennial Park, Friendswood Sportspark, Leavesley Park,
Old City Park, Renwick Park, Stevenson Park Multi-purpose Complex and 1776 Park.
The park’s maintenance schedule provides for mowing of Renwick Park, Old City Park, Moore
Road and 1776 Park on a biweekly basis. Stevenson Park and Centennial Park are mowed on
a weekly basis. All parks are cleaned and maintained by staff on a weekly basis while Renwick
Park is cleaned 6 days per week and Centennial Park 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. 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 4th of July Celebration, Memorial Day
Celebration, Spring Sparkle, Fall Haul, Youth Sports Day, Kid Fish, Concerts in the Park, Movie
in the Park, Santa in the Park and many other special events are also part of the Park
Operations schedule.
255
Parks and Recreation
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 Public Works 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 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.
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, 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 Mustangs, Friendswood Colts, Friendswood
Broncos, Friendswood Girls Softball Association, Friendswood Little League, Friendswood
Youth Lacrosse and the Space City Soccer Club.
Highlights of the Budget
Program Improvements
Working with the parks and recreation board to develop a strategic plan on prioritize the
implementation of existing park improvements and land acquisition of future parks and green
spaces as a result of the bonds authorized in 2013.
Additional program improvements include the construction of a new 9 hole Disc Golf Course
located at 1776 Park. The Disc Golf was a joint project between a local Eagle Scout and the
Parks and Recreation Department.
Recreation Programs
x Continue Concert-In-The Park Series with 9 concerts from May through June
x Continue Movies –In-The Park Series with 6 movies from July through August
x Plan and Program the 120th Annual Fourth of July Celebration
x Plan and Program the 12th Annual Kid fish competition
x Plan and Program the 7th Annual Santa in the Park
x Plan and Program the 2nd Annual Daddy Daughter Dance
x Plan and Program the youth competition events, such as MLB Pitch, Hit & Run, NFL
Punt, Pass & Kick
x Plan and Program the 5K Fun Run and Walk
x Plan and program a variety of recreational programs for adults and senior citizens
256
Parks and Recreation
The following items are included in the FY15 adopted budget:
FAW Decision Packages (Funded)
Parks Scenario 1 Improvements (Dog Park)
Supplies, benches, & irrigation equipment
One-time Cost
Ongoing Cost
$6,300
$3,000
Parks Scenario 1 Improvements (Disc Golf)-benches One-time Cost $2,800
2013 Bond Project (Basketball Pavilion)
One-time Cost
Ongoing Cost
$4,180
$1,000
Irrigation & Mowing services for two fields at Baker Road Ongoing Cost $22,400
Decision Packages (Funded)
Increase FTE by 0.25 (current seasonal employee at FTE
0.35 to part-time status for total FTE 0.60)
One-time Cost
Ongoing Cost
$1,150
$16,058
Stevenson Park-benches, splash pad water features, and
spinners for playground equipment One-time Cost $9,390
New Friendswood Entryway Sign at 518 , 1 solar light and
landscaping maintenance
One-time Cost
Ongoing Cost
$15,000
$1,500
Departmental Performance Measures by Division
Major Departmental Goals for FY 2014-15
x Provide fun and safe recreational programs/events for all citizens of all ages.
x Continue to present a fun, safe environment that provides seniors with unique
activities that offer wellness for the mind and body
x Offer existing programs and special events while developing new programs and
amenities as the demand or interest increases
x Begin final phase of the Dog Park Construction at 1776 Park
x Implementation of 2013 Bond Projects
x Begin final phase of connecting city parks via the creek system as outlined in the Parks
Master Plan with the installation of a pedestrian bridge connecting Stevenson and Old
City Park
x Updating, improving and expanding security equipment and procedures at all city
facilities
Supports City’s Strategic Goals: 1-Communication, 3-Preservation, 4-Partnerships,
5-Public Safety, and 6-Organizational Development
257
Parks and Recreation
Administration FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents (FTE’s) 3.33 3.33 2.33* 2.33 2.33
Division Expenditures $312,252 $337,909 $301,145 $296,027 $304,131
Outputs
# of grants applied for 1 1 2 2 2
# of committees and
subcommittees 4 6 5 5 5
# of news alert subscribers
New
measure
data not
available
New
measure
data not
available 10,000 10,250 10,755
# of educational brochures
produced
New
measure
data not
available 1 1 1 1
# of reservations for recreational
facilities 1,386 2,594 2,500 2,200 2,500
Measures of Effectiveness
Placement award with Keep
Texas Beautiful 2nd place 3rd Place 1st place 3rd place 1st place
Number of Likes for Facebook
Positing
New
measure
data not
available
New
measure
data not
available 500 770 2,000
Measures of Efficiency
Monthly Operations Cost $26,021 $28,159 $25,095 $24,669 $25,344
Division Expenditures per capita $8.46 $9.02 $7.93 $7.80 $7.91
*After reorganization of department, one position from the administration division was transferred to
the recreation division.
258
Parks and Recreation
Recreation Programs FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of Full-Time Equivalents
(FTE’s) 7.95 8.75 8.75 8.75 8.95
# of summer camp seasonal
workers 14 16 16 16 16
# of Stevenson park pool
seasonal workers 17 16 15 15 15
Division Expenditures $691,550 $710,106 $744,885 $782,493 $813,968
Outputs
# of Fitness Class scheduled 88 612 710 700 808
# of fitness program types 4 4 5 5 5
# of Community Events
scheduled 26 26 28 27 32
# of trips and events offered
by Senior Citizen Program 127 186 165 154 175
# of weekly programs offered
by Senior Citizen Program 30 31 32 32 35
# of visits to Sesquicentennial
Pool 9,651 7,882 10,500 7,652 8,000
Total # of participants
registered for Summer Camp 385 512 540 489 540
Total # of participants
repeating 2 or more sessions
of summer camp 90 117 120 85 120
# of teams registered in adult
leagues 118 175 100 185 190
# of Reponses to Annual
Surveys
New measure
Data not
available 100 200 200 250
Measures of Effectiveness
% of Events actually held
New measure
Data not
available 95% 100% 98% 100%
% of households registered
using RecTrac 30% 45% 50% 50% 55%
Average monthly attendance
at Senior Citizen Programs 1,408 1,492 1,600 1,405 1,500
% of participants “satisfied”
with Summer Camp Program
New measure
Data not
available
New measure
Data not
available 90% 95% 98%
% of participants “satisfied”
with Fitness Programs
New measure
Data not
available
New measure
Data not
available 90% 90% 95%
% of participants “satisfied”
with Senior Citizen Program
New measure
Data not
available
New measure
Data not
available 90% 90% 95%
Measures of Efficiency
Monthly Operational Costs $57,629 $59,176 $62,074 $65,208 $67,831
Division Expenditures per
capita $18.73 $18.95 $19.62 $20.61 $21.16
259
Parks and Recreation
Parks Operations FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents
(FTE’s) 8.00 8.00 8.00 8.00 8.00
Division Expenditures $1,006,247 $1,006,649 $1,108,895 $1,172,542 $1,185,695
Outputs
Total # of Maintenance
Work Orders for
Parks/Facilities logged 475 551 600 625 750
Total acres of Athletic
fields
New
measure
Data not
available 80.3 80.3 80.3 80.3
Total acres of Park turf
areas
New
measure
Data not
available 110.08 110.08 110.08 110.08
# of Parks maintained
by the City 7 7 7 7 7
# of Special Projects
Requested 7 5 4 5 6
# of parks mowed 6 6 7 7 7
Total dollars spent for
dead tree removal $19,625 $13,925 $10,550 $10,550 $10,000
Measures of Effectiveness
# of Parks work orders
completed within 5 days 68 75 80 80 85
% of Work Orders for
Parks completed within 5
Days 93.1% 93.6% 94% 94% 95%
Measures of Efficiency
Monthly Operational Cost $83,854 $83,887 $92,408 $97,712 $98,808
Division Expenditures
per capita $27.26 $26.87 $29.21 $30.88 $30.82
260
Parks and Recreation
Facility Operations FY12
Actual
FY13
Actual
FY14
Budget
FY14
Estimated
FY15
Forecast
Inputs
# of full time equivalents
(FTE’s) 0.00 0.00 0.00 0.00 0.00
Division Expenditures $722,584 $643,214 $700,454 $672,828 $669,435
Outputs
Total square footage of City
building facilities 91,027 91,027 91,027 91,027 91,027
Total # of Maintenance Work
Orders for Buildings logged 466 500 575 550 600
Measures of Effectiveness
# of work orders completed
within 5 days 569 542 517 520 575
% of Work Orders for
Building Maintenance
completed within 5 days 96.1% 94% 90% 90.3% 95%
Average janitorial services
cost per sq. foot
(not including supplies) $1.26 $1.30 $1.37 $1.37 $1.40
Measures of Efficiency
Monthly Operational Costs $60,215 $53,601 $58,371 $56,069 $55,786
Division Expenditures per
capita $19.57 $17.17 $18.45 $17.72 $17.40
261
PARKS AND RECREATION
DEPARTMENT SUMMARY
EXPENDITURES BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION $337,908 $301,145 $301,535 $220,868 $296,027 $304,131 1.0%
RECREATION PROGRAM 710,106 744,886 804,038 473,648 782,493 813,968 9.3%
PARKS OPERATIONS 1,006,649 1,108,895 1,164,505 843,204 1,172,542 1,185,695 6.9%
FACILITY OPERATIONS 643,214 700,453 701,535 398,453 672,828 669,435 -4.4%
DEPARTMENT TOTAL $2,697,877 $2,855,379 $2,971,613 $1,936,173 $2,923,890 $2,973,229 4.1%
EXPENDITURES BY CLASSIFICATION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
SALARIES AND BENEFITS $1,072,746 $1,196,487 $1,197,051 $775,219 $1,189,885 $1,235,607 3.3%
SUPPLIES 171,385 172,342 203,699 128,185 188,826 204,039 18.4%
MAINTENANCE 244,307 286,252 276,224 193,033 252,091 280,107 -2.1%
SERVICES 1,185,364 1,200,298 1,249,079 831,966 1,247,528 1,238,476 3.2%
CAPITAL OUTLAY 24,075 0 45,560 7,770 45,560 15,000 0.0%
CLASSIFICATION TOTAL $2,697,877 $2,855,379 $2,971,613 $1,936,173 $2,923,890 $2,973,229 4.1%
PERSONNEL SUMMARY BY DIVISION
FY14 FY14 FY14 FY14 FY15 % CHANGE IN
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET FY14 TO FY15
ADMINISTRATION 3.33 2.33 2.33 2.33 2.33 2.33 0.0%
RECREATION PROGRAM 7.95 8.70 8.70 8.70 8.70 8.95 2.9%
PARKS OPERATIONS 8.00 8.00 8.00 8.00 8.00 8.00 0.0%
PERSONNEL TOTAL 19.28 19.03 19.03 19.03 19.03 19.28 1.3%
*Department name changed from Community Services to Parks and Recreation in FY 2015.
262
PARKS AND RECREATION
ADMINISTRATION
001-6401-451
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $214,744 $194,261 $194,261 $138,102 $192,136 $197,560
41-20 PART-TIME WAGES 0 0 2,119 2,118 2,118 0
41-30 OVERTIME PAY 4,013 1,238 1,361 3,371 3,371 1,238
41-31 HOLIDAY HRS WORKED 108 0 0 0 508 0
41-43 LONGEVITY PAY 1,289 1,265 1,265 1,254 1,254 1,405
41-44 VEHICLE ALLOWANCE 7,227 7,182 7,182 5,042 7,182 7,182
41-45 INCENTIVE-CERTIFICATE PAY 986 900 900 664 900 900
41-49 CELL PHONE ALLOWANCE 1,576 1,576 1,576 1,050 1,576 1,576
47-10 SOCIAL SECURITY/MEDICARE 16,564 15,327 15,490 11,004 14,672 15,575
47-20 TMRS RETIREMENT 35,925 32,764 32,764 23,684 30,579 33,562
48-10 HEALTH/DENTAL INSURANCE 21,847 12,228 12,228 9,005 12,228 12,917
48-20 LIFE INSURANCE 600 553 553 388 553 548
48-30 DISABILITY INSURANCE 625 547 547 405 540 571
48-40 WORKERS COMP INSURANCE 269 239 263 193 257 249
48-50 EAP SERVICES 187 134 134 105 134 135
48-90 FLEX PLAN ADMINISTRATION 69 51 51 37 49 50
SALARIES AND BENEFITS $306,029 $268,265 $270,694 $196,422 $268,057 $273,468
51-00 OFFICE SUPPLIES $2,418 $3,145 $2,818 $1,099 $1,765 $2,000
52-00 PERSONNEL SUPPLIES 287 375 375 55 375 295
54-00 OPERATING SUPPLIES 1,849 1,096 1,096 803 1,071 1,650
58-00 OPERATING EQUIPMENT<$5000 140 500 500 0 0 500
SUPPLIES $4,694 $5,116 $4,789 $1,957 $3,211 $4,445
74-00 OPERATING SERVICES $280 $500 $500 $160 $365 $500
74-01 POSTAL / COURIER SERVICES 841 1,300 910 299 799 1,300
75-10 TRAINING 1,418 2,000 1,927 1,812 1,812 1,335
75-20 TRAVEL REIMBURSEMENTS 2,513 3,245 1,873 1,041 1,832 2,455
75-30 MEMBERSHIPS 965 1,165 1,288 1,288 1,288 628
78-00 CONTRACT SERVICES 21,168 19,554 19,554 17,889 18,663 20,000
SERVICES $27,185 $27,764 $26,052 $22,489 $24,759 $26,218
COMM SERVICES ADMIN $337,908 $301,145 $301,535 $220,868 $296,027 $304,131
263
PARKS AND RECREATION
RECREATION PROGRAMS
001-6420-452
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $64,646 $103,529 $103,529 $78,620 $103,127 $105,599
41-20 PART-TIME WAGES $0 $0 $0 $0 $0 $11,960
41-30 OVERTIME PAY 2,588 1,095 1,095 0 0 1,095
41-31HOLIDAY HRS WORKED 10300000
41-43 LONGEVITY PAY 330 635 635 625 625 755
41-44 VEHICLE ALLOWANCE 5,434 5,400 5,400 3,791 5,400 5,400
41-45 INCENTIVE-CERTIFICATE PAY 691 3,300 3,300 2,434 3,300 3,300
41-49 CELL PHONE ALLOWANCE 1,140 1,140 1,140 760 1,140 1,140
42-20 PART-TIME WAGES 4,641 0 0 170 170 0
47-10 SOCIAL SECURITY/MEDICARE 5,571 7,884 7,884 5,998 7,684 8,937
47-20 TMRS RETIREMENT 11,693 18,270 18,270 13,669 17,970 21,752
48-10 HEALTH/DENTAL INSURANCE 14,951 26,179 26,179 19,277 26,179 27,697
48-20 LIFE INSURANCE 178 271 271 208 271 293
48-30 DISABILITY INSURANCE 184 314 314 216 314 305
48-40 WORKERS COMP INSURANCE 201 134 134 640 853 1,421
48-50 EAP SERVICES 71 115 115 90 115 175
48-90 FLEX PLAN ADMINISTRATION 26 43 43 32 43 43
SALARIES AND BENEFITS $112,448 $168,309 $168,309 $126,530 $167,191 $189,872
52-00 PERSONNEL SUPPLIES $382 $114 $114 $111 $111 $265
54-00 OPERATING SUPPLIES 18,494 18,210 14,368 10,671 14,228 21,300
58-00 OPERATING EQUIPMENT<$5000 985 1,212 2,876 2,876 2,876 1,212
SUPPLIES $19,861 $19,536 $17,358 $13,658 $17,215 $22,777
74-00 OPERATING SERVICES $8,214 $7,910 $8,910 $5,296 $7,996 $9,510
75-10 TRAINING 3,000 0 1,614 1,474 1,474 1,020
75-20 TRAVEL REIMBURSEMENTS 0 0 995 463 986 1,350
75-30 MEMBERSHIPS 0 0 225 211 211 400
78-00 CONTRACT SERVICES 12,965 19,442 19,442 13,163 19,442 20,000
79-10 COMMUNITY EVENTS/PROGRAMS 46,903 24,201 36,058 31,524 31,524 24,000
SERVICES $71,082 $51,553 $67,244 $52,131 $61,633 $56,280
RECREATION PROGRAMS $203,391 $239,398 $252,911 $192,319 $246,039 $268,929
264
PARKS AND RECREATION
JULY 4TH PROGRAM
001-6422-452
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-30 OVERTIME PAY $25,916 $22,375 $22,375 $0 $22,375 $22,375
47-10 SOCIAL SECURITY/MEDICARE 1,833 1,712 1,712 0 1,712 1,712
47-20 TMRS RETIREMENT 3,949 3,535 3,535 0 3,535 3,578
48-40 WORKERS COMP INSURANCE 0 236 236 0 236 246
SALARIES AND BENEFITS $31,698 $27,858 $27,858 $0 $27,858 $27,911
51-00 OFFICE SUPPLIES $344 $329 $210 $143 $191 $350
54-00 OPERATING SUPPLIES 1,319 1,181 2,892 340 2,995 2,190
SUPPLIES $1,663 $1,510 $3,102 $483 $3,186 $2,540
74-00 OPERATING SERVICES $220 $0 $0 $0 $0 $1,000
74-81 TRANSPORTATION SERVICES 5,047 5,209 5,209 0 5,200 5,209
78-30 RENTAL 12,560 12,560 18,106 16,086 17,956 16,700
79-10 COMMUNITY EVENTS/PROGRAMS 35,854 28,000 37,668 34,325 37,668 32,000
SERVICES $53,681 $45,769 $60,983 $50,411 $60,824 $54,909
JULY 4TH PROGRAM $87,042 $75,137 $91,943 $50,894 $91,868 $85,360
265
PARKS AND RECREATION
SUMMER DAY CAMP PROGRAM
001-6423-452
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
42-22 SEASONAL WAGES $64,431 $65,054 $64,277 $12,869 $64,277 $65,241
47-10 SOCIAL SECURITY/MEDICARE 4,929 4,976 4,916 985 4,916 4,991
48-40 WORKERS COMP INSURANCE 706 717 708 139 708 726
SALARIES AND BENEFITS $70,066 $70,747 $69,901 $13,993 $69,901 $70,958
52-00 PERSONNEL SUPPLIES $903 $2,458 $2,458 $1,270 $1,693 $1,250
54-00 OPERATING SUPPLIES 9,627 8,060 8,060 4,806 6,408 8,500
SUPPLIES $10,530 $10,518 $10,518 $6,076 $8,101 $9,750
74-00 OPERATING SERVICES $0 $489 $489 $0 $0 $0
74-81 TRANSPORTATION SERVICES 7,530 8,180 8,180 964 8,000 8,180
74-97 RECRUITMENT ADVERTISING 75 338 338 0 0 0
75-20 TRAVEL REIMBURSEMENTS 110 414 414 55 148 500
76-12 TELEPHONE/COMMUNICATIONS 45 200 200 43 150 200
79-10 COMMUNITY EVENTS/PROGRAMS 14,921 17,766 17,766 1,093 17,766 17,766
SERVICES $22,681 $27,387 $27,387 $2,155 $26,064 $26,646
SUMMER DAY CAMP PROGRAM $103,277 $108,652 $107,806 $22,224 $104,066 $107,354
266
PARKS AND RECREATION
KEEP FRIENDSWOOD BEAUTIFUL COMMITTEE
001-6424-452
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
52-00 PERSONNEL SUPPLIES $124 $360 $360 $0 $0 $360
54-00 OPERATING SUPPLIES 12,158 5,700 9,627 7,465 9,642 8,000
58-00 OPERATING EQUIPMENT<$5000 1,500 00000
SUPPLIES $13,782 $6,060 $9,987 $7,465 $9,642 $8,360
62-10 LANDSCAPING $8,649 $12,491 $9,931 $5,149 $8,496 $11,500
MAINTENANCE $8,649 $12,491 $9,931 $5,149 $8,496 $11,500
74-00 OPERATING SERVICES $4,712 $4,695 $5,266 $4,410 $5,266 $11,900
75-10 TRAINING 598 573 873 872 872 900
75-20 TRAVEL REIMBURSEMENTS 1,444 668 1,250 0 1,249 850
75-30 MEMBERSHIPS 25 100 100 100 100 125
79-10 COMMUNITY EVENTS/PROGRAMS 346 0 10,000 8,825 8,825 0
79-22 KFB BEAUTIFICATION GRANTS 0 2,000 2,000 2,000 2,000 2,000
SERVICES $7,125 $8,036 $19,489 $16,207 $18,312 $15,775
84-00 CAPITAL OPERATING EQUIP $0 $0 $14,840 $7,770 $14,840 $15,000
CAPITAL OUTLAY $0 $0 $14,840 $7,770 $14,840 $15,000
KEEP FRWD BEAUTIFUL COMM $29,556 $26,587 $54,247 $36,591 $51,290 $50,635
267
PARKS AND RECREATION
STEVENSON PARK POOL
001-6428-452
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
42-22 SEASONAL WAGES $45,786 $49,661 $48,383 $12,625 $48,383 $49,692
47-10 SOCIAL SECURITY/MEDICARE 3,503 3,799 3,696 966 3,696 3,824
48-40 WORKERS COMP INSURANCE 502 547 532 136 532 552
SALARIES AND BENEFITS $49,791 $54,007 $52,611 $13,727 $52,611 $54,068
51-00 OFFICE SUPPLIES $108 $244 $244 $136 $181 $100
52-00 PERSONNEL SUPPLIES 873 1,725 1,825 1,715 1,729 1,385
54-00 OPERATING SUPPLIES 1,704 1,833 1,833 1,612 1,791 1,500
54-95 CHEMICALS 6,526 7,262 7,262 5,040 6,720 7,262
56-00 FACILITY SUPPLIES 143 170 320 132 275 0
56-20 JANITORIAL SUPPLIES 322 504 504 76 466 500
58-00 OPERATING EQUIPMENT<$5000 2,095 1,875 1,875 159 1,734 2,000
SUPPLIES $11,771 $13,613 $13,863 $8,870 $12,896 $12,747
62-10 LANDSCAPING $0 $129 $129 $0 $0 $500
65-61 SWIMMING POOL MAINTENANCE 3,232 3,593 2,015 169 3,308 3,593
66-00 FACILITY MAINTENANCE 4,346 3,750 3,750 2,451 3,268 3,750
MAINTENANCE $7,578 $7,472 $5,894 $2,620 $6,576 $7,843
74-00 OPERATING SERVICES $0 $0 $0 $0 $1,527 $4,200
74-97 RECRUITMENT ADVERTISING 0 338 338 0 0 0
76-11 ELECTRICITY 18,333 17,551 17,551 10,684 17,045 17,551
76-12 TELEPHONE/COMMUNICATIONS 1,275 1,562 1,562 1,273 1,562 1,562
76-13 NATURAL GAS 8,771 2,870 5,995 5,950 5,966 2,870
76-20 JANITORIAL SERVICES 2,200 2,400 2,400 1,200 2,400 2,400
78-00 CONTRACT SERVICES 6,526 6,952 6,952 5,040 6,720 6,952
SERVICES $37,105 $31,673 $34,798 $24,147 $35,220 $35,535
STEVENSON PARK POOL $106,245 $106,765 $107,166 $49,364 $107,303 $110,193
268
PARKS AND RECREATION
SENIOR ACTIVITY CENTER
001-6429-452
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $81,277 $84,873 $84,981 $60,109 $83,645 $86,457
41-20 PART-TIME WAGES 18,564 18,567 18,567 12,070 18,093 18,517
41-30 OVERTIME PAY 0 872 872 0 500 872
41-43 LONGEVITY PAY 1,101 780 780 775 775 905
41-90ACCRUED PAYROLL 16500000
47-10 SOCIAL SECURITY/MEDICARE 6,877 7,072 7,072 5,216 7,072 7,597
47-20 TMRS RETIREMENT 15,797 16,678 16,678 11,559 16,678 17,069
48-10 HEALTH/DENTAL INSURANCE 17,636 18,407 18,407 13,554 18,407 19,470
48-20 LIFE INSURANCE 229 237 237 171 237 240
48-30 DISABILITY INSURANCE 237 246 246 177 246 250
48-40 WORKERS COMP INSURANCE 1,215 1,269 1,269 868 1,269 1,302
48-50 EAP SERVICES 119 172 172 90 172 116
48-90 FLEX PLAN ADMINISTRATION 107 106 106 32 106 43
SALARIES AND BENEFITS $143,324 $149,279 $149,387 $104,621 $147,200 $152,838
51-00 OFFICE SUPPLIES $1,961 $2,618 $2,318 $62 $583 $1,900
52-00 PERSONNEL SUPPLIES 125 75 75 0 72 150
53-01 FUEL 4,084 4,440 4,440 3,251 4,335 4,440
54-00 OPERATING SUPPLIES 6,784 7,653 7,973 5,055 6,740 7,653
58-00 OPERATING EQUIPMENT<$5000 5,448 1,211 1,211 0 750 1,211
SUPPLIES $18,402 $15,997 $16,017 $8,368 $12,480 $15,354
63-00 VEHICLE MAINTENANCE $90 $600 $600 $143 $191 $1,200
66-00 FACILITY MAINTENANCE 2,171 400 400 0 0 0
MAINTENANCE $2,261 $1,000 $1,000 $143 $191 $1,200
73-11 VEHICLE INSURANCE $791 $778 $778 $1,525 $1,525 $1,556
74-00 OPERATING SERVICES 604 0 0 200 200 0
74-01 POSTAL / COURIER SERVICES 1,561 600 600 35 647 600
75-10 TRAINING 1,217 2,189 2,189 844 1,625 1,150
75-20 TRAVEL REIMBURSEMENTS 400 661 961 859 961 1,337
75-30 MEMBERSHIPS 0 85 85 0 85 90
76-12 TELEPHONE/COMMUNICATIONS 66 372 372 34 124 372
78-00 CONTRACT SERVICES 2,625 386 386 0 386 0
79-10 COMMUNITY EVENTS/PROGRAMS 9,344 17,000 18,190 5,627 16,503 17,000
SERVICES $16,608 $22,071 $23,561 $9,124 $22,056 $22,105
SENIOR ACTIVITY CENTER $180,595 $188,347 $189,965 $122,256 $181,927 $191,497
269
PARKS AND RECREATION
PARK OPERATIONS
001-6430-456
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $241,389 $305,600 $305,600 $212,909 $303,879 $311,842
41-30 OVERTIME PAY 7,003 7,734 8,003 6,767 8,786 7,734
41-31 HOLIDAY HRS WORKED 880 0 0 157 3,389 0
41-43 LONGEVITY PAY 1,760 1,425 1,425 1,420 1,420 2,055
41-45 INCENTIVE-CERTIFICATE PAY 1,580 2,400 2,400 1,770 2,400 2,400
41-49 CELL PHONE ALLOWANCE 2,295 2,640 2,640 2,160 2,640 3,240
41-90ACCRUED PAYROLL 2,98000000
47-10 SOCIAL SECURITY/MEDICARE 18,851 23,510 23,510 16,125 23,010 23,370
47-20 TMRS RETIREMENT 40,290 50,754 50,754 35,688 47,584 52,334
48-10 HEALTH/DENTAL INSURANCE 37,472 57,949 57,949 38,723 57,949 57,345
48-20 LIFE INSURANCE 700 850 850 605 850 869
48-30 DISABILITY INSURANCE 725 884 884 627 884 902
48-40 WORKERS COMP INSURANCE 2,834 3,519 3,519 2,397 3,519 3,637
48-50 EAP SERVICES 417 459 459 350 459 465
48-90 FLEX PLAN ADMINISTRATION 214 298 298 228 298 299
SALARIES AND BENEFITS $359,390 $458,022 $458,291 $319,926 $457,067 $466,492
52-00 PERSONNEL SUPPLIES $6,392 $6,277 $6,477 $3,680 $6,362 $8,000
53-00 VEHICLE SUPPLIES 40 106 106 77 103 106
53-01 FUEL 12,446 17,381 17,381 10,042 16,889 17,381
54-00 OPERATING SUPPLIES 8,250 15,278 22,400 19,155 22,097 20,600
54-95 CHEMICALS 2,075 12,188 3,594 2,086 2,781 6,000
56-00 FACILITY SUPPLIES 3,576 2,923 7,251 4,154 5,539 3,500
56-20 JANITORIAL SUPPLIES 8,060 8,380 8,061 3,526 8,061 10,000
58-00 OPERATING EQUIPMENT<$5000 25,786 7,874 32,210 18,531 32,210 37,670
SUPPLIES $66,625 $70,407 $97,480 $61,251 $94,042 $103,257
62-10 LANDSCAPING $27,626 $28,184 $28,184 $27,920 $28,103 $29,684
62-20 LIGHTING MAINTENANCE 1,555 14,028 9,563 1,680 9,562 12,000
62-30 PARKING LOT MAINTENANCE 0 0 7,553 7,553 7,553 7,000
62-40 FENCE MAINTENANCE 250 1,293 1,293 561 761 0
63-00 VEHICLE MAINTENANCE 2,726 3,810 3,810 2,366 3,155 3,800
64-00 OPERATING MAINTENANCE 21,132 22,103 32,103 30,729 32,073 34,000
66-00 FACILITY MAINTENANCE 44,662 47,592 50,472 49,333 51,325 44,500
68-00 EQUIPMENT MAINTENANCE 5,379 9,062 8,687 3,144 6,692 6,500
MAINTENANCE $103,330 $126,072 $141,665 $123,286 $139,224 $137,484
73-11 VEHICLE INSURANCE $1,723 $3,086 $3,086 $2,523 $3,086 $2,574
74-00 OPERATING SERVICES 2,812 4,500 15,825 1,231 3,930 3,300
74-97 RECRUITMENT ADVERTISING 340 825 825 0 0 0
75-10 TRAINING 0 0 694 515 527 875
75-20 TRAVEL REIMBURSEMENTS 0 0 500 493 493 1,026
75-30MEMBERSHIPS 00000720
76-11 ELECTRICITY 163,142 135,960 135,960 112,162 145,960 135,960
76-13 NATURAL GAS 22 530 530 0 0 530
76-20 JANITORIAL SERVICES 28,214 32,400 32,400 17,686 32,400 34,800
76-25 SAFETY SERVICES 3,581 3,682 3,682 2,982 3,682 3,700
76-30 PEST CONTROL SERVICES 200 215 215 50 50 0
76-80 MOWING SERVICES 239,255 243,198 243,198 183,313 263,198 265,598
76-90 HOA MAINTENANCE FEES 1,650 4,239 4,239 1,650 1,650 2,400
78-00 CONTRACT SERVICES 3,504 5,440 5,596 1,418 5,284 6,250
78-30 RENTAL 2,178 1,000 1,000 229 2,630 3,000
78-31 VEHICLE LEASE-INTERNAL 6,608 19,319 19,319 14,489 19,319 17,729
SERVICES $453,229 $454,394 $467,069 $338,741 $482,209 $478,462
84-00 CAPITAL OPERATING EQUIP $9,775 $0 $0 $0 $0 $0
88-00CAPITAL EQUIPMENT 14,30000000
CAPITAL OUTLAY $24,075 $0 $0 $0 $0 $0
PARKS OPERATIONS $1,006,649 $1,108,895 $1,164,505 $843,204 $1,172,542 $1,185,695
270
PARKS AND RECREATION
FACILITY OPERATIONS
001-6460-419
FY14 FY14 FY14 FY14 FY15
FY13 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2014 ESTIMATE BUDGET
51-00 OFFICE SUPPLIES $237 $1,000 $1,000 $268 $382 $0
54-00 OPERATING SUPPLIES 13,524 15,509 19,509 14,075 18,767 16,009
56-00 FACILITY SUPPLIES 7,743 11,615 8,615 5,021 7,980 6,000
56-20 JANITORIAL SUPPLIES 34 400 400 0 0 0
58-00 OPERATING EQUIPMENT<$5000 2,519 1,061 1,061 693 924 2,800
SUPPLIES $24,057 $29,585 $30,585 $20,057 $28,053 $24,809
62-10 LANDSCAPING $6,300 $6,330 $6,330 $4,700 $6,200 $7,000
62-30 PARKING LOT MAINTENANCE 330 0 2,185 2,185 2,185 0
66-00 FACILITY MAINTENANCE 95,755 94,392 69,047 47,189 69,047 72,200
66-20 CONTINGENCY 0 20,000 20,000 0 0 20,000
68-00 EQUIPMENT MAINTENANCE 20,104 18,495 20,172 7,761 20,172 22,880
MAINTENANCE $122,489 $139,217 $117,734 $61,835 $97,604 $122,080
76-11 ELECTRICITY $233,184 $250,114 $250,114 $144,268 $250,114 $250,114
76-12 TELEPHONE/COMMUNICATIONS 126,353 131,641 131,641 93,257 127,343 131,641
76-13 NATURAL GAS 3,441 3,821 3,821 3,610 3,809 3,821
76-20 JANITORIAL SERVICES 89,661 90,120 90,365 52,815 90,365 90,120
76-25 SAFETY SERVICES 6,505 7,400 7,640 4,879 7,640 7,400
76-30 PEST CONTROL SERVICES 2,937 2,840 1,215 710 1,947 0
76-80 MOWING SERVICES 7,000 7,000 7,000 0 7,000 7,000
78-00 CONTRACT SERVICES 23,332 33,000 24,985 13,831 23,978 28,050
78-30 RENTAL 4,255 5,715 5,715 3,191 4,255 4,400
SERVICES $496,668 $531,651 $522,496 $316,561 $516,451 $522,546
81-40 BUILDING RENOVATIONS $0 $0 $30,720 $0 $30,720 $0
CAPITAL OUTLAY $0 $0 $30,720 $0 $30,720 $0
FACILITY OPERATIONS $643,214 $700,453 $701,535 $398,453 $672,828 $669,435
271
Personnel by Department Schedule
272
Personnel By Department
Full-Time Equivalents
Three Year Comparison
FY13
Actual
FY14
Year End
Estimate
FY15
Current
Services
FY15
FAW/DP
FY15
Adopted
Budget
Municipal Clerk 3.00 3.00 3.00 0.00 3.00
Elections 0.20 0.20 0.20 0.00 0.20
Records Management 2.00 2.00 2.00 0.00 2.00
Total City Secretary 5.20 5.20 5.20 0.00 5.20
Administration 3.65 3.15 3.15 1.00 4.15
Economic Development 1.00 1.00 1.00 0.00 1.00
Total City Manager 4.65 4.15 4.15 1.00 5.15
Finance - General Fund1 8.50 9.50 9.00 0.00 9.00
Finance - Water and Sewer Fund 4.00 4.00 4.00 0.00 4.00
Municipal Court 7.70 6.70 6.70 0.00 6.70
Human Resources 4.00 4.00 4.00 0.00 4.00
Risk Management - General Fund 1.00 1.00 1.00 0.00 1.00
Information Technology 4.00 4.00 4.00 0.00 4.00
Total Administrative Services 29.20 29.20 28.70 0.00 28.70
Administration 5.00 5.00 5.00 0.00 5.00
Communications 13.60 13.60 13.60 0.00 13.60
Patrol 45.80 46.80 46.80 2.00 48.80
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 81.40 82.40 82.40 2.00 84.40
Fire City Administration 0.00 0.00 0.00 0.00 0.00
Total FVFD 0.00 0.00 0.00 0.00 0.00
Administration3 4.80 5.20 5.20 0.00 5.20
Emergency Management 1.30 1.30 1.30 0.00 1.30
Total Fire Marshal 6.10 6.50 6.50 0.00 6.50
Administration2 2.39 1.39 1.39 0.00 1.39
Planning and Zoning2 2.60 4.60 4.60 0.00 4.60
Inspection2 4.90 3.90 4.90 0.00 4.90
Code Enforcement2 1.00 1.00 0.00 0.00 0.00
Total Community Development 10.89 10.89 10.89 0.00 10.89
Administration - General Fund 2.33 2.73 2.73 0.00 2.73
Administration - Water and Sewer Fund 1.00 1.60 1.60 0.00 1.60
Street Operations 11.00 10.00 10.00 0.00 10.00
Drainage Operations 4.00 5.00 5.00 0.00 5.00
Water Operations 9.30 9.30 9.30 0.00 9.30
Sewer Operations 9.00 9.00 9.00 0.00 9.00
Utility Customer Service 2.00 2.00 2.00 0.00 2.00
Engineering - General Fund2 1.00 1.00 1.00 0.00 1.00
Engineering - Water and Sewer Funds2 1.00 2.00 2.00 0.00 2.00
Projects - General Fund2 3.00 2.00 2.00 0.00 2.00
Projects - Water and Sewer Funds2 1.00 0.00 0.00 0.00 0.00
Total Public Works 44.63 44.63 44.63 0.00 44.63
Administration4 14.72 14.37 14.37 0.00 14.37
Total Library 14.72 14.37 14.37 0.00 14.37
Administration2 3.33 2.33 2.33 0.00 2.33
Recreation Programs2 7.95 8.70 8.70 0.25 8.95
Parks Operations 8.00 8.00 8.00 0.00 8.00
Facility Operations 0.00 0.00 0.00 0.00 0.00
Total Parks and Recreation 19.28 19.03 19.03 0.25 19.28
Total Personnel 216.07 216.37 215.87 3.25 219.12
In FY14 and FY15:
1 Staffing reduction through attrition
2 Reorganization within department
3 Change in type of employee and/or Contract Services
4 Library full-time equivalent were overstated in prior years and has been adjusted based on actual positions held
273
Decision Packages and Forces at Work
274
FY 2014-15 DECISION PACKAGES
(included in the Adopted Budget)
GENERAL FUND
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
OUTSIDE
REVENUE
SOURCES
NET
TOTAL
ASO-HR Replacement of 6 AED units 9,600$ -$ 9,600$ -$ 9,600$
ASO-HR DOT Physical for CDL Holders (Follow up exams & verification after employment)-$ 2,225$ 2,225$ -$2,225$
City Wide Health Insurance increase for City Employees -$ 67,823$ 67,823$ -$ 67,823$
CS-Parks
Park Scenario 1 Improvements (Dog Park)
- Supplies, benches, irrigation equipment 6,300$ 3,000$ 9,300$ -$9,300$
CS-Parks 3DUN6FHQDULR,PSURYHPHQWV 'LVF*ROI %HQFKHV 2,800$ -$ 2,800$ -$ 2,800$
CS-Parks
2013 Bond Project (Basketball Pavilion)
- Supplies, landscaping maintenance, trash cans, & park benches 4,180$ 1,000$ 5,180$ -$ 5,180$
CS-Parks Irrigation and Mowing services for two fields at Baker Road -$ 22,400$ 22,400$ -$22,400$
Forces at Work Total 22,880$ 96,448$ 119,328$ -$ 119,328$
City Wide Employee Merit -$ 255,000$ 255,000$ -$255,000$
CMO - Admin Multi-media Communication Specialist 2nd Quarter Hire (1 FTE) 2,500$ 78,393$ 80,893$ -$ 80,893$
ASO - IT Multi-media Communication Specialist (software licenses) -$ 3,500$ 3,500$ -$ 3,500$
Police-Patrol Peace Officer Mid-Year Hire (1 FTE) 2,050$ 46,503$ 48,553$ -$ 48,553$
Police-Patrol Peace Officer Mid-Year Hire (1 FTE) 2,050$ 47,019$ 49,069$ -$ 49,069$
ASO-HR Driver License Verification for existing staff driving city vehicles -$ 3,125$ 3,125$ -$ 3,125$
PW-Streets Replace Street Striping Machine (Machine over 10 years old, past its useful life) 12,146$ -$ 12,146$ -$ 12,146$
PW-Streets Industrial Zero Turn Riding Mower (Replace existing mower) 12,000$ -$ 12,000$ -$ 12,000$
CS-Recreation
Increase of 0.25 FTE for P/T position
(current seasonal position at 0.35 FTE,going to part-time year round at 0.60 FTE)1,150$ 16,058$ 17,208$ -$ 17,208$
CS-Parks Stevenson Park- benches, splash pad water features, & spinners for playground equipme 9,390$ -$ 9,390$ -$ 9,390$
ASO-CMO & CDD Copier/Printer/Scanner/Fax Replacement Program (5 year cycle) -$ 19,000$ 19,000$ -$ 19,000$
ASO-HR/Risk Employee Hearing Screening -$ 1,400$ 1,400$ -$ 1,400$
ASO-HR/Insurance Bonds for Cash Handlers -$ 5,200$ 5,200$ -$ 5,200$
ASO-HR/Risk Employee Vision Screening -$ 2,775$ 2,775$ -$ 2,775$
FVFD SCBA Cylinder Replacement Program 9,000$ -$ 9,000$ -$9,000$
FVFD Hourly rate increase for Part-Time Day Crew -$ 33,384$ 33,384$ -$33,384$
FVFD Increase in Health Insurance Premiums -$ 5,000$ 5,000$ -$5,000$
FVFD Bunker Gear Replacements 10,000$ -$ 10,000$ -$10,000$
ASO-HR Online Learning - Career Development for City Employees 500$ 6,699$ 7,199$ -$ 7,199$
CS-KFB & Parks
Add 1 New Friendswood Entryway Sign & 1 solar light at FM 518
and landscaping maintenance 15,000$ 1,500$ 16,500$ -$ 16,500$
FVFD Vehicle Maintenance Budget Increase -$ 10,000$ 10,000$ -$10,000$
FVFD
Increase in insurance costs
(vehicle insurance, accident death and dismemberment, & Workers Comp)-$ 6,500$ 6,500$ -$ 6,500$
FVFD IRS Ruling Impact on Stipend Program - FICA payments -$ 3,500$ 3,500$ -$3,500$
FVFD Increase Training Funds for Fire Division -$ 8,000$ 8,000$ -$8,000$
FVFD Increase Merit Pool for FT employees -$ 5,500$ 5,500$ -$5,500$
FVFD One Full-time Paramedics to current staffing(24 hrs./7 days week) -new program -$ 68,333$ 68,333$ -$68,333$
Decision Package Total 75,786$ 626,389$ 702,175$ -$ 702,175$
GENERAL FUND TOTAL 98,666$ 722,837$ 821,503$ -$ 821,503$
275
FY 2014-15 DECISION PACKAGES
(included in the Adopted Budget)
FVFD FIRE/EMS DONATIONS FUND BALANCE
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
OUTSIDE
REVENUE
SOURCES
NET
TOTAL
FVFD Replacement (5) LifePak Monitors (Funded from FVFD Fire/EMS donation fund)190,000$ -$ 190,000$ 190,000$-$
FVFD
Replacement of Ambulance Unit 48. Anticipated trade in value to be $28,000
(Funded from FVFD Fire/EMS donation fund)195,000$ -$ 195,000$ 195,000$ -$
FVFD FIRE/EMS DONATIONS FUND BALANCE TOTAL 385,000$ -$ 385,000$ 385,000$ -$
WATER AND SEWER FUND
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
OUTSIDE
REVENUE
SOURCES
NET
TOTAL
ASO-HR (PW-W&S Ops)DOT Physical for CDL Holders (Follow up exams & verification after employment)-$ 275$ 275$ -$275$
City Wide City Health Insurance for employees -$ 9,654$ 9,654$ -$9,654$
PW - Water Ops Purchased Water -$ 75,847$ 75,847$ -$ 75,847$
PW - Sewer Ops Blackhawk WWTP Operational costs -$ 522,609$ 522,609$ -$ 522,609$
PW-Sewer Ops Increase Electricity -$ 11,641$ 11,641$ -$11,641$
Forces at Work Total -$ 620,026$ 620,026$ -$ 620,026$
City Wide Employee Merit -$ 26,803$ 26,803$ -$ 26,803$
PW-Sewer Ops
Replace Sanitary Sewer Mainline Camera / Inspection System & Trailer
(Machine over 18 years old,past its useful life)77,000$ -$ 77,000$ -$ 77,000$
PW-Water Ops
Replace Crane Hoist used on existing service vehicle
(Crane over 10 years old,past its useful life)18,000$ -$ 18,000$ -$ 18,000$
PW-Water Ops Industrial Zero Turn Riding Mower (Replace existing mower) 12,000$ -$ 12,000$ -$ 12,000$
ASO-HR Driver License Verification-Follow up & verification after employment -$ 625$ 625$ -$ 625$
ASO-HR (UB) Bonds for Cash Handlers -$ 2,300$ 2,300$ -$ 2,300$
ASO-HR Employee Hearing Screening -$ 338$ 338$ -$ 338$
ASO-HR Employee Vision Screening -$ 538$ 538$ -$ 538$
Decision Package Total 107,000$ 30,604$ 137,604$ -$ 137,604$
WATER AND SEWER FUND TOTAL 107,000$ 650,630$ 757,630$ -$ 757,630$
276
FY 2014-15 DECISION PACKAGES
(not included in the Adopted Budget)
GENERAL FUND
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
OUTSIDE
REVENUE
SOURCES
NET
TOTAL
Police-AC Animal Control Clerk (1 FTE)-$ 53,271$ 53,271$ -$ 53,271$
FVFD Add 2 Full-time Paramedics to current staffing (24 hrs./7 days week) -new program -$ 136,667$ 136,667$ -$ 136,667$
FVFD New Modular Building 15,000$ -$ 15,000$ -$ 15,000$
FVFD Fire Training Field Improvement at Fire Station # 2 (CIP Plan)400,000$ -$ 400,000$ -$ 400,000$
UNFUNDED DECISION PACKAGES TOTAL (General Fund) 415,000$ 189,938$ 604,938$-$ 604,938$
277
Tax Information
278
Certified Taxable Value as of September 4, 2014 $2,154,947,658
Divided by 100 100
Rate Base $21,549,477
Tax Rate 0.5914
-$0.5914
Estimated Tax Levy $12,744,360
Estimated Collection Rate 99%
Adjusted Tax Collections, 2014-15 $12,616,916
Estimated Value of Properties in ARB Review Status $159,629,584
Divided by 100 100
Rate Base $1,596,296
Tax Rate 0.5914
Estimated Tax Levy $944,049
Estimated Value Over 65 Frozen Ceilings $293,458,098
Divided by 100 100
Rate Base $2,934,581
Tax Rate 0.5914
Estimated Collection Rate & Levy 100% $1,813,620
ESTIMATED TOTAL TAX LEVY $15,374,585
Total Percent
Fiscal Taxable Increase
Year Tax Assessed Homestead Tax Total Over
Ending Year Value Exemption Rate Tax Levy Prior Year
2003-04 2003 $1,689,163,292 20% $0.6385 $10,785,308 11.9%
2004-05 2004 $1,757,469,314 20% $0.6385 $11,221,442 4.0%
2005-06 2005 $1,840,094,487 20% $0.6040 $11,114,170 -1.0%
2006-07 2006 $2,011,630,820 20% $0.5821
$11,708,758 5.3%
2007-08 2007 $2,134,576,240 20% $0.5764
$12,303,697 5.1%
2008-09 2008 $2,242,178,295 20% $0.5797
$12,998,473 5.6%
2009-10 2009 $2,271,459,062 20% $0.5797
$13,167,648 1.3%
2010-11 2010 $2,336,118,472 20% $0.5851
$13,668,629 3.8%
2011-12 2011 $2,362,929,430 20% $0.5902
$13,947,215 2.0%
2012-13 2012 $2,392,531,721 20% $0.5970
$14,283,414 2.4%
2013-14 2013 $2,502,557,278 20% $0.5914
$14,653,660 2.6%
2014-15 2014 $2,608,035,340 20% $0.5914
$15,374,585 4.9%
ESTIMATED AD VALOREM TAX COLLECTIONS - Certified Roll
TAXABLE VALUE AND LEVY COMPARISON
279
Historical Tax Rate Comparison
Fiscal
Year Tax Year
General
Fund
Debt
Service Fund
Total
Tax Rate*
2004-05 2004 $0.5547 $0.0838 $0.6385
2005-06 2005 $0.5243 $0.0797 $0.6040
2006-07 2006 $0.5120 $0.0701 $0.5821
2007-08 2007 $0.5016 $0.0748 $0.5764
2008-09 2008 $0.5097 $0.0700 $0.5797
2009-10 2009 $0.4997 $0.0800 $0.5797
2010-11 2010 $0.5198 $0.0653 $0.5851
2011-12 2011 $0.5218 $0.0684 $0.5902
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
* Tax Rate Includes 20% Homestead Exemption
0.0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
Tax Rate Comparison
General
Fund
Debt
Service Fund
280
FY15
Month of FY11 FY12 FY13 FY14 Adopted
Receipt Actual Actual Actual Estimate Budget
December 261,569 277,020 298,397 338,142 322,846
January 254,265 237,646 292,692 297,103 311,917
February 465,012 448,149 454,538 526,548 524,112
March 255,448 241,692 282,648 330,749 322,846
April 298,845 243,023 278,072 330,773 323,757
May 422,741 414,239 430,369 472,809 460,363
June 263,388 253,009 296,988 296,988 329,676
July 295,288 318,323 301,105 301,105 342,426
August 451,486 426,883 460,095 460,095 482,675
September 271,585 285,150 329,696 329,696 306,909
October 329,520 348,410 343,453 343,453 331,953
November 435,648 414,033 526,082 526,082 494,063
Total $4,004,795 $3,907,577 $4,294,135 $4,553,543 $4,553,543
Sales Tax Revenue Comparison
FY11 through FY15
281
Glossary
Abbreviations and Acronyms
(Updated August 1, 2014)
282
Glossary
ACCRUAL BASIS
The recording of the financial effects on a government of transactions and other events and
circumstances that have cash consequences for the government in the periods in which
those transactions, events and circumstances occur, rather than only in the periods in which
cash is received or paid by the government.
ACTIVITY
A specific and distinguishable service performed by one or more organizational components
of a government to accomplish a function for which the government is responsible. (e.g.,
police is an activity within the public safety function).
AD VALOREM TAX
A tax based on value (e.g., a property tax).
AGENCY FUND
A fund normally used to account for assets held by a government as an agent for
individuals, private organizations or other governments and/or other funds. The agency
fund also is used to report the assets and liabilities of Internal Revenue Service Code,
Section 457, deferred compensation plans.
AMORTIZATION
Apportionment or writing off of the cost of an intangible asset as an operational cost over
the estimated 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.
APPROPRIATION
A legal authorization granted by a legislative body to make expenditures and to incur
obligations for specific purposes. An appropriation usually is limited in amount and time it
may be expended.
ASSESSED VALUATION
A valuation set upon real estate or other property by a government as a basis for levying
taxes.
ATTRITION
A gradual reduction in work force, as when workers resign or retire and are not replaced.
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.
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.
283
Glossary
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 the government's general fixed
assets
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).
CASH BASIS
A basis of accounting under which transactions are recognized only when cash is received or
disbursed
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 FUND REQUIREMENTS
The resources which must be provided for a debt service fund so that all principal and
interest payments can be made in full and on schedule.
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.
DEFERRED REVENUE
Amounts for which asset recognition criteria have been met, but for which revenue
recognition criteria have not been met. Under the modified accrual basis of accounting,
amounts that are measurable but not available are on example of deferred revenue.
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.
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.
284
Glossary
ENTERPRISE FUND
(1) A fund established to account for operations financed and operated in a manner similar
to private business enterprises (e.g., water, gas and electric utilities; airports; parking
garages; or transit systems). In this case, the governing body intends that costs (i.e.,
expenses, including depreciation) of providing goods or services to the general public on a
continuing basis be financed or recovered primarily through user charges. (2) A fund
established because the governing body has decided that periodic determination of
revenues earned, expenses incurred and/or net income is appropriate for capital
maintenance, public policy, management control, accountability or purposes.
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,
and intergovernmental grants, entitlements and shared revenues.
EXPENSES
Reduction in net financial resources which represents the operational cost of doing business.
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.
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.
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 and similar trust
funds
FUND BALANCE-RESERVED FOR DEBT SERVICE
An account used to segregate a portion of fund balance for resources legally restricted to
the payment of general long-term debt principal and interest maturing in future years.
FUND BALANCE-RESERVE FOR ENCUMBRANCES
An account used to segregate a portion of fund balance for expenditures upon vendor
performance.
285
Glossary
FUND BALANCE-RESERVE FOR PREPAID ITEMS
An account used to segregate a portion of fund balance to indicate that prepaid items do not
represent expendable amiable financial resources even though they are a component of net
current assets.
FUND TYPE
Any one of seven categories into which all funds are classified in governmental accounting.
The seven fund types are: general, special revenue, debt service, capital projects,
enterprise, internal service, and trust and agency.
GENERAL FUND
(GF) The fund used to account for all financial resources, except those required to be
accounted for in another fund.
GENERAL LONG-TERM DEBT
Long-term debt expected to be repaid from governmental funds.
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 FUND TYPES
Funds used to account for the acquisition, use and balances of expendable financial
resources and the related current liabilities-except those accounted for in proprietary funds
and fiduciary funds. In essence, the funds are accounting segregation of financial
resources. Expendable assets are assigned to the particular fund type according to the
purposes for which they may or must be used. Current liabilities are assigned to the fund
type from which they are to be paid. The difference between the assets and liabilities of
governmental fund types is referred to as fund balance. The measurement focus in these
fund types is on the determination of financial position and changes in financial position
(sources, used and balances of financial resources), rather than on net income
determination. The statement of revenues, expenditures and changes in fund balance is the
primary governmental fund type operating statement. It may be supported or
supplemented by more detailed schedules of revenues, expenditures, transfers and other
changes in fund balance. Under current GAAP, there are four governmental fund types:
general, special revenue, debt service and capital projects.
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
286
Glossary
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.
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
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.
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.
MODIFIED ACCRUAL BASIS
The accrual basis of accounting adapted to the governmental fund-type measurement focus.
Under it, revenues and other financial resources increments (e.g., bond issue proceeds) are
recognized when they become susceptible to accrual that is when they become both
"measurable" and "available to finance expenditures of the current.” "Available" means
collectible in the current period or soon enough thereafter to be used to pay liabilities of the
current period. Expenditures are recognized when the fund liability is incurred except for
(1) inventories of materials and supplies that may be considered expenditure either when
purchased or when used, and (2) prepaid insurance and similar items that may be
considered expenditures either when paid for or when consumed. All governmental funds,
expendable trust funds and agency funds are accounted for using the modified accrual basis
accounting.
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).
287
Glossary
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.
ORGANIZATIONAL-UNIT CLASSIFICATION
(ORG UNIT) Expenditure classification according to responsibility centers within a
government's organizational structure. Classification of expenditures by organizational unit
is essential to fulfilling stewardship responsibility for individual government resources.
PROPRIETARY FUND TYPES
Sometimes referred to as income determination or commercial-type funds, the classification
used to account for a government's ongoing organizations and activities that are similar to
those often found in the private sector (i.e., enterprise and internal service funds). All
assets, liabilities, equities, revenues, expenses and transfers relating to the government's
business and quasi-business activities are accounted for through proprietary funds. The
GAAP used are generally those applicable to similar businesses in the private sector and the
measurement focus is on determination of net income, financial position and changes in
financial position. However, where the GASB has issued pronouncements applicable to
those entities and activities, they should be guided by these pronouncements.
RESERVED
An element of the equity section of the governmental fund balance sheet comprised of three
major fund balance elements: reserved; unreserved, designated; and unreserved,
undesignated. When used in association with the governmental funds, the term “reserved”
should be limited to describing the portion of fund balance that is (1) not available for
appropriation or expenditure and/or (2) is segregated legally for a specific future use. A
common example of the first type of reservation within the governmental funds is “reserved
for inventories.” Another example, “reserved for loans receivable,” represents amounts
expected to be collected in the future. Therefore, this receivable is not available for
expenditure or appropriation at the balance sheet date. In this instance, the loans
receivable amount is not associated with revenue recognition. However, if outstanding
receivables (e.g., property taxes) are related to revenue that is not available, deferred
revenue should be reported, not a reservation of fund balance. . “Reserved for
Encumbrances” is a common example of the second reserve type. This type of reserve is
legally earmarked for a specific purpose. Generally, the reservations are based on third-
party restrictions (e.g., contract with vendor).
RETAINED EARNINGS
An equity account reflecting the accumulated earnings of an enterprise or internal service
fund
288
Glossary
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.
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.
TRUST FUNDS
Funds used to account for assets held by a governmental unit in a trustee capacity or as an
agent for individuals, private organizations, other governmental units, and/or other funds.
These include (a) expendable trust funds, (b) nonexpendable trust funds, (c) pension trust
funds, and (d) agency funds.
UNRESERVED
The equity section of the governmental fund balance sheet is comprised of three major fund
balance elements: reserved; unreserved, designated; and unreserved, undesignated. (Also
reference Unreserved, Designated and Unreserved, Undesignated.)
UNRESERVED, DESIGNATED
A designation of unreserved fund balance established by a government to indicate tentative
plans for the use of current financial resources in the future. Examples of designations
include equipment replacement and contingencies. These designations should not cause the
government to report a deficit unreserved, undesignated fund balance. In addition, a
government should not report a deficit unreserved, designated fund balance. In effect, a
government cannot designate resources that are not available for expenditure.
UNRESERVED, UNDESIGNATED
An “unreserved, undesignated fund balance” represents financial resources available to
finance expenditures other than those tentatively planned by the government.
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.
(Source: 2001 Governmental Accounting, Auditing and Financial Reporting and other City Budgeting Terms)
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Abbrevations and Acronyms
A
AED: Automated External Defibrillator
AICPA: American Institute of Certified Public
Accountants
ASO: Administrative Services Office
B
BA: Budget Amendment
BT: Budget Transfer
C
CAFR: Comprehensive Annual Financial Report
CCISD: Clear Creek Independent School District
CDD: Community Development Department
CEDC: Community and Economic Development
Committee
CFS: Calls for Services
CID: Criminal Investigation Division
CIP: Capital Improvement Plan
CMO: City Manager’s Office
CS: Community Services
CSO: City Secretary’s Office
CCP: Code of Criminal Procedure
D
DARE: Drug Abuse Resistance Education
DOT: Department of Transportation
DRC: Development Review Committee
E
EDA: Economic Development Administration
EEO: Equal Employment Opportunity
EMPG: Emergency Management Planning Grant
EMS: Emergency Management Service
ETR: Effective Tax Rate
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
Texas
H
HIDTA: High Intensity Drug Trafficking Area
Program
HVAC: Heating, Ventilation, and Air Conditioning)
System
I
I&I: Interest Infiltration and Inflow
I&S: Interest and Sinking
(tax rate used for debt retirement)
IRS: Internal Revenue Service
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
P
PD: Police Department
PEG: Public Education Governmental
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
TDRA: Texas Disaster Recovery Assistance
TAGO: Texas Attorney General’s Office
TMRS: Texas Municipal Retirement System
V
VOCA: Victims of Crimes Act
VRF: Vehicle Replacement Fund
VRP: Vehicle Replacement Plan
W
W&S: Water and Sewer
W/S: Water and Sewer
Y
YTD: Year to date
Z
ZZB: Zero Based Budgeting
(revenues & expenses net to zero)
290
Budget and Tax Ordinances
291
(Title: An ordinance adopting the City of Friendswood, Texas, General Budget for the
Fiscal Year 2014/2015.)
ORDINANCE NO. T2014-29
AN ORDINANCE APPROVING AND ADOPTING THE
CITY OF FRIENDSWOOD, TEXAS, GENERAL BUDGET
FOR THE FISCAL YEAR 2014/2015; 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 August 1, 2014, the City Manager presented to the City Council a
proposed Budget of the expenditures of the City of Friendswood for the fiscal year 2014/2015, 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, public hearings on such Budget were
held in the Council Chambers in the City Hall, at which hearings 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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Ord 2014-29 2
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 2014/2015 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 2014/2015,” 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 2014/2015, 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, 10/01/2014 $19,550,643
Total Revenues $47,769,814
Total Resources Available for Appropriation $67,749,802
Total Expenditures and Other Financing Uses $42,666,206
Ending Fund Balance, 9/30/2015 $24,654,251
293
294
14-15
PROPOSED
BUDGET
REVENUES
Taxes 21,609,823
Charges for Services 10,716,387
Permits and Licenses 768,301
Fines 794,094
Intergovernmental Revenues 3,091,334
Interest 105,403
Vehicle Lease Reimbursements 359,125
Miscellaneous Receipts 10,325,347
TOTAL REVENUES 47,769,814
Fund Balance Used or (Carried Forward)
General Fund (17,793)
Police Investigation Fund (113)
Municipal Court Building Security/Technology Fund 3,987
Parkland Dedication Fund 106,089
Tax Debt Service Fund (15,280)
2014 GO Bond Fund (6,176,507)
1776 Part Trust Fund (70)
Water & Sewer Operations Fund 949,873
Water Impact Fees 36,727
Sewer Impact Fees (33,747)
Water and Sewer Revenue Debt Service (1,000)
Vehicle Replacement Plan Fund 44,226
(5,103,608)
Total Resources Available 42,666,206
EXPENDITURES
General Government 5,541,791
Public Safety 11,175,488
Community Development 911,800
Public Works 8,379,316
Community Services 4,020,123
Vehicle Replacement Fund 404,151
Capital Improvements 7,065,039
Debt Service 5,168,498
TOTAL EXPENDITURES 42,666,206
REVENUES OVER (UNDER) EXPENDITURES -
BEGINNING FUND BALANCE 19,550,643
ENDING FUND BALANCE 24,654,251
CITY OF FRIENDSWOOD
FISCAL YEAR 2014-2015
PROPOSED BUDGET SUMMARY
295
(Title: An ordinance providing for the levy and collection of ad valorem taxes of the City of
Friendswood, Texas, for the year tax year commencing October 1, 2014 and ending
September 30, 2015.)
ORDINANCE NO. T2014-30
AN ORDINANCE PROVIDING FOR THE LEVY AND
COLLECTION OF AD VALOREM TAXES OF THE CITY
OF FRIENDSWOOD, TEXAS, FOR THE TAX YEAR
COMMENCING OCTOBER 1, 2014 AND ENDING
SEPTEMBER 30, 2015; 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.
* * * * * * * * * *
WHEREAS, Section 26.05 of the Texas Property Tax Code provides that before the
latter of September 30th or the 60
th 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, the proposed tax rate for the current tax year of the City of Friendswood,
Texas, consists of two such components, a tax rate of $0.0611 for debt service and a tax rate of
$0.5303 to fund maintenance and operation expenditures; and
296
Ord 2014-30 2
WHEREAS, by separate motions heretofore adopted by the City Council of the City of
Friendswood, Texas, at a regular meeting of City Council held on this 6th day of October, 2014,
said City Council has approved separately the tax rate heretofore specified for each of said
components; 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
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.
Section 2.There is hereby levied, for the tax year commencing October 1, 2014 and
ending September 30, 2015, to fund the City’s fiscal year 2014-2015 municipal budget, an ad
valorem tax at the total rate of $0.5914 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 RAISE MORE TAXES FOR MAINTENANCE
AND OPERATIONS THAN LAST YEAR’S TAX RATE. THE TAX RATE
WILL EFFECTIVELY BE RAISED BY 2.0887 PERCENT AND WILL
RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000
HOME BY APPROXIMATELY $12.10.
297
Ord 2014-30 3
Section 3.Of the total tax levied in Section 2 hereof, $0.5303 is levied to fund
maintenance and operation expenditures of the City for the fiscal year 2014-2015.
Section 4. Of the total tax levied in Section 2 hereof, $0.0611 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 2014-2015.
Section 5.All ad valorem taxes levied hereby, in the total amount of $0.5914 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, 2015. All ad valorem taxes due the City of
Friendswood, Texas, and not paid on or before January 31
st following the year for which they
were levied, shall bear penalty and interest as prescribed in the Texas Tax Code.
Section 6. 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 of the 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.
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