HomeMy WebLinkAboutOctober 1, 2015 to September 30, 2016 Annual BudgetCITY OF FRIENDSWOOD, TEXAS
ADOPTED ANNUAL BUDGET
October 1, 2015 - September 30, 2016
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
Patrick Donart .............................................................. 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 & Utilities
x Sewer Operations & Utilities
x Engineering & Capital 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
$1,354,957 or 8.8%, and of that amount $396,498
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 $29,143,178.
Debt service obligations of the City of Friendswood,
secured by property taxes, in fiscal year 2015-16:
$2,130,931.
Property Tax Comparison
(per $100 valuation)
FY 2014-15 FY 2015-16
Adopted Tax Rate $0.591400 $0.56870
Effective Tax Rate $0.579337 $0.548783
Effective Operating Rate $0.582050 $0.562200
Maximum Operating Rate $0.628614 $0.607176
Debt Tax Rate $0.070158 $0.085417
Rollback Tax Rate $0.698772 $0.692593
City of Friendswood’s 2015 adopted total tax rate is $0.5687
which includes the maintenance & operations (M&O) rate of
$0.4972 and the debt service (I&S) rate of $0.0715.
City Council Position Vote on
Budget
Vote on
Tax Rate
Kevin Holland Mayor YES YES
Jim Hill Mayor Pro-Tem YES YES
Steve Rockey Position 1 YES YES
Billy Enochs Position 2 YES YES
Patrick J. McGinnis, MD Position 4 YES NO
John Scott Position 5 YES NO
Carl W. Gustafson Position 6 YES 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, 2014.
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 an Overview of the City; detailing
community and population demographics, Fiscal Year Fact Sheet of the City’s property tax base,
staffing summary, utility customer count and utility rates. This section presents City Council’s
mission statement and strategic goals and long range planning tools used to guide the City’s
budget process.
The Financial Structure, Policy and Process section begins with flowcharts listing of each of
the City’s funds. Fund narratives follow providing definitions for each fund utilized by the City and
the funds’ basis of accounting and budgeting. A matrix correlating the City’s fund uses by
functioning unit (City department) is incorporated. The City’s Financial Management Policy 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 FY14 actual; FY15 original budget; FY15 amended budget; year to date 6/30/15 actual
expenditures; year-end estimate for FY15; and FY16 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 sales tax revenue comparison schedule,
estimated tax valuations, historical tax levy and tax rate comparisons, including graphs, City-wide
personnel schedule, departmental decision package recommendations, glossary of budget
terminology and acronyms, and the ordinances adopting the tax rate and budget.
Table of Contents
INTRODUCTION AND OVERVIEW
City Manager’s Adopted Budget Message ..................................................... 10
Budget in Brief ......................................................................................... 12
Changes to the Proposed Budget ................................................................ 17
Overview of the City ................................................................................. 19
City Snapshot ................................................................................. 21
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
2010 General Obligation Bonds ......................................................... 99
2012 General Obligation Refunding Bonds .......................................... 99
2014 General Obligation Refunding Bonds ........................................ 100
2015 General Obligation 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 (Refinanced as 2014 G.O. Bonds) .............. 104
2006 W/S Refund Bonds ................................................................ 105
2009 W/S Revenue Bonds .............................................................. 105
Capital Improvements Program (CIP Summary) ......................................... 107
Capital Improvement Program Development .............................................. 108
Capital Improvement Program Focus ......................................................... 109
Proposed CIP Funding Uses Chart ............................................................. 110
Capital Improvement Program Impact on Operating Budget ......................... 110
Capital Improvement Program Funding ..................................................... 111
Fiscal Year 2013-14 General Obilgations Bond Election ................................ 112
Proposed CIP Funding Sources Chart ......................................................... 113
Significant Routine & Non-Routine Capital Expenditures ............................... 113
Proposed CIP Five Year Schedule .............................................................. 114
Project Budget Summary by Fund ............................................................. 115
General Fund Projects Schedule................................................................ 116
G.O. Bonds Projects Schedule .................................................................. 118
Police Investigation Fund Projects Schedule ............................................... 120
EDA Grant Fund Projects Schedule ............................................................ 121
TDRA Grant Fund Projects Schedule .......................................................... 122
Park Land Dedication Fund Projects Schedule ............................................. 123
Water and Sewer Operation Fund Projects Schedule .................................... 124
Water and Sewer Bond Projects Schedule .................................................. 126
Excerpts from the Proposed 2014-2018 Capital Improvement Plan
General Obligation Projects Description ............................................ 129
Utility Services Projects Description ................................................. 134
General Obligation Projects beyond Five Year Plan ............................. 144
Water & Sewer Revenue Projects beyond Five Year Plan..................... 145
Completed CIP Projects Listing ........................................................ 146
Table of Contents
DEPARTMENTAL INFORMATION
Department Summary ............................................................................. 148
Expenditures by Department and Category Charts ...................................... 149
Mayor and Council .................................................................................. 150
City Secretary ........................................................................................ 155
City Manager.......................................................................................... 166
Administrative Services ........................................................................... 176
Police .................................................................................................... 194
Friendswood Volunteer Fire Department .................................................... 207
Fire Marshal ........................................................................................... 215
Community Development ........................................................................ 222
Public Works .......................................................................................... 232
Library Services ...................................................................................... 257
Parks and Recreation .............................................................................. 264
SUPPLEMENTAL INFORMATION
Three Year Personnel Schedule ................................................................. 283
Decision Packages and Forces at Work ...................................................... 284
Tax Information
Estimated Ad Valorem Tax Collections - Current Roll .......................... 288
Historical Tax Rate Comparision ...................................................... 289
Sales Tax Revenue Comparison....................................................... 290
Glossary ................................................................................................ 292
Acronyms .............................................................................................. 299
Budget and Tax Rate Adopted Ordinances .................................................. 300
October 5, 2015
Honorable Mayor and City Council:
Staff is pleased to present the adopted budget for Fiscal Year 2015-2016. As you know, it is the
culmination of months’ of work by both Council and City staff. Following last year’s process, staff
presented a proposed budget in August that maintained the “scrubbing approach;” one of wiping the
slate clean and scrubbing the operational budget to identify efficiencies. The end result, a budget was
adopted in October adhering to the following key objectives:
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, and
x Anticipate including half-cent sales tax ballot language for the May 2016 election. The
following purposes have been discussed: street maintenance, municipal development and/or
public safety.
This year’s budget reflects the adoption of a tax rate equal to the effective rate plus two cents
($0.5687 per $100 of valuation). The additional revenue is being directed toward anticipated cost
increases for capital projects and street improvements. Furthermore, this year’s budget includes the
use of fund balance above the 90-day reserve for the replacement of capital equipment and the
resurfacing of the swimming pool at Stevenson Park. A schedule of all the changes made between the
proposed budget submitted in August and the budget that was ultimately adopted is included herein
on page 17.
As in years past, a number of significant accomplishments have taken place during the last year.
These include:
x Several Statewide and National recognitions:
o Twelfth GFOA Distinguished Budget Presentation Award,
o Twenty-sixth consecutive Certificate of Achievement for Excellence in Financial
Reporting (for Fiscal Year 2013),
o Earned Platinum Leadership Circle Award for financial transparency,
o Named the best Houston-area suburb to raise a family by Niche,
o Ranked 2nd among 111 Texas cities for “Best Places for Young Families” by NerdWallet,
o Named one of the safest cities in Texas by Niche and SafeWise, and
o Ranked one of the safest cities in America by Neighborhood Scout.
Many of the above accolades are a direct result of the City’s team approach to budgeting, and our
daily operations, using the City’s core values: Trust, Respect, Accountability, and Quality or “TRAQ”
as our guide in decision-making. FY16 is expected to be another year in which City staff will continue
to seek efficiencies in delivering services with limited resources.
x Numerous capital projects are in progress (either in design or under construction)
o Library expansion and renovation,
o Sportspark improvements,
o Whispering Pines Ave./Friendswood Link Road reconstruction project,
o Fire Station 4 expansion,
o New fire station at the Public Safety Building,
o Water Plant 2 replacement,
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o Water Plant 7 replacement,
o Lift Station 3 replacement,
o Basketball Pavilion at Centennial Park,
o Stevenson Park improvements (trails, lighting, splash pad, bridge),
o Lake Friendswood park development,
o Blackhawk Wastewater Treatment Plant rehabilitation,
o Lift Station 23 replacement, and
o Mary Ann Drive, Shadowbend Avenue, Townes Road, and Winding Road reconstruction
projects.
As Council is aware, the City’s infrastructure and facilities are aging and capital improvement needs
are growing. Some improvements will be funded with General Obligation Bonds that were approved by
the voters in the fall of 2013. Others will be funded with Revenue Bonds, such as the third clarifier at
the Blackhawk Wastewater Treatment Plant and the replacement of Lift Station 23. However,
maintaining our City’s infrastructure and seeking to mitigate continued increases in the cost of doing
business remain an ongoing challenge.
I offer sincere thanks to the Mayor and City Council for providing the guidance for Staff to develop this
year’s budget. I would also like to take the opportunity to express my appreciation to the Budget
Team for their dedication and hard work in developing this planning document.
We are pleased to present the 2015-16 proposed budget and look forward to its implementation and
continuing to provide the excellent services our residents, business owners and visitors have come to
know and expect.
Respectfully submitted,
Roger C. Roecker
City Manager
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Budget in Brief
The following is a summary of the City of Friendswood’s Fiscal Year 2015-16 adopted budget. The
budget was adopted by City Council on October 5, 2015, 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 and .
Revenue
1. The City’s FY 16 budget appropriates a total of $46.5 million in revenues, down $2.4 million or
4.8% from the Fiscal Year 2014-15 adopted budget. The decrease in intergovernmental revenues
offsets anticipated increases in property, sales and franchise taxes, charges for services, fines and
interest. The adopted budget reflects the City’s plans to issue the second series of the General
Obligation bonds authorized by voters in November 2013. The second series will be $6.23 million.
Planned uses of fund balance and/or retained earnings in several funds total about $659K to offset
budgeted expenditures in several operating funds.
x The budget includes an increase in property tax revenue for tax year 2015 of about 13%
from prior year budget projections and newly constructed properties.
x Sales tax budget is up about 9% based on Fiscal Year 2014-15 collection.
x Permits revenue estimates are down from last year’s budget by $51K or 6.7% based on
Fiscal Year 2014-15 collections. Residential home building slow down experienced in Fiscal
Year 2014-15 is expected to continue in FY16.
x An overall decrease of 67.9% (from $3,091,334 to $992,662) in intergovernmental
revenue is budgeted in anticipation of the completion of the TDRA grant-funded
Friendswood Link Road/Whispering Pines Ave. expansion project.
x Minimal decrease of 1.1% is budgeted for vehicle replacement internal lease payments.
x The adopted budget includes increases in Municipal Court fines of 10.5%, based on current
year collections.
x The adopted budget reflects a decrease to miscellaneous receipts by 31% or $3.2M,
directly resulting from fewer bond proceeds needed in the 2nd series of general obligation
bonds authorized by voters in 2013.
x Charges for services, including parks and recreation, animal control services, and utility
services are budgeted to increase by $1.4 million or 13.0%. This increase is mainly due to
an anticipated increase in consumption and the continued implementation of the utility
rate structure adopted in Fiscal Year 2014-15 following the 2014 utility cost of services
and rate study.
2. The FY16 budget was adopted with a tax rate of $0.5687. As a result, revenue from property
taxes is estimated to increase over last year’s projected property tax revenue by $958K or 13
percent over the FY15 budget. From that amount, $396K additional property tax revenue comes
from properties added to the tax roll this year.
x The adopted maintenance and operations (M&O) rate is $0.4972 and the interest and
sinking or debt service (I&S) rate is $0.0715.
3. Property tax revenue budgeted in FY16 is based on net taxable values totaling $2,974,520,186 for
tax year 2015, an increase of 366,484,846 from certified values, including supplemental rolls for
tax year 2014.
x Information provided by the City’s two appraisal districts indicates overall growth in
property values.
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x As shown above, overall values have increased for properties in place for Tax Years 2014
and 2015. The impact on individual property owners varies based on their circumstances.
If a $200,000 home’s value does not change from year-to-year, it would be taxed on a
value of $160,000 due to the City’s 20% homestead exemption. Based on the adopted
tax rate, the 2015 property tax bill would be $909.92, a decrease of $36.80 annually or
$3.07 per month.
*Excludes inter-fund transfers. Uses of fund balance and retained earnings in several funds total $658,877;
resulting in revenues offsetting budgeted expenditures.
13
Historical Revenue Budget (All Funds)
Revenue Source
FY16 FY15 FY14
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
Property Taxes* $16,919,598 9.4 $15,472,344 4.1 $14,869,778 3.2
Sales Tax $4,956,193 8.8 $4,553,543 10.3 $4,127,080 5.6
Franchise Tax $1,644,011 5.9 $1,552,315 1.5 $1,529,086 2.1
Mixed Drink $41,965 32.7 $31,621 19.5 $26,467 4.5
Licenses & Permits $717,056 -6.7 $768,301 8.4 $708,534 12.1
Intergovernmental
Revenues**$992,662 -67.9 $3,091,334 322.9 $730,953 -16.3
Charges for Services $12,104,971 13.0 $10,716,387 7.9 $9,933,143 0.3
Fines $877,358 10.5 $794,094 -16.9 $956,006 -9.1
Interest $155,555 47.6 $105,403 1.4 $103,994 -19.6
VRF Reimbursements $355,129 -1.1 $359,125 11.6 $321,725 0.9
Miscellaneous
Receipts***$7,120,362 -31.0 $10,325,347 947.5 $985,672 21.6
Fund Balance/Retained
Earnings $658,877 -42.2 $1,140,902 -62.1 $2,833,281 -28.0
Total $46,543,737 -4.8 $48,910,716 31.6 $37,125,719 -0.9
* Amounts include prior year delinquent property tax collections with penalty and interest.
** Intergovernmental revenues reflect anticipated completion of TDRA Grant Funds for Friendswood Link Rd. expansion project.
***Miscellaneous receipts include anticipated proceeds from Round 2 of the G.O. bonds authorized in November 2013.
Expenses
1. The adopted budget appropriates approximately $46.5 million in expenditures, excluding inter-
fund transfers. This is an increase of almost $3.8 million or 9% from prior year adopted budget.
The increase in this year’s budget is mainly due to capital improvements and debt service
obligations related to the general obligation bonds authorized in 2013. Additional details are
provided below.
2. Personnel costs make up almost 70% of the City’s operational budget. The adopted budget
includes staffing of 221.77 full-time equivalents (FTE), a net increase of 3.00 FTE. Changes in
personnel expenditures, totaling $711,797 include:
x Addition of 1 full-time Laborer in Public Works Streets division (mid-year hire)
x Addition of 1 full-time Sewer Operations Assistant Superintendent in Public Works
x Addition of 1 full-time Peace Officer (mid-year hire)
x Upgrading three existing Police Corporal positions to Police Sergeant positions
x Elimination of 1 full-time Municipal Court Warrant Officer position
x An estimated 20% healthcare insurance cost increase totaling $163,765
x The City’s TMRS contribution rate decreases from 15.99% to 15.65% on January 1, 2016.
x Funding for employee merit increases of $441,835 which equates to an average of 3%.
¾No across the board pay increases are given
¾Merit is awarded based on the employee’s performance
3. To maintain current service levels, additional funding is needed for operational expenses. The
Supplemental Information section of the adopted budget includes a detailed listing of the
expenditures.
x Forces at Work total $207,292 (General Fund) and $286,195 (Water & Sewer Fund)
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x Decision Packages total $1,132,202 (General Fund) and $205,890 in the Water & Sewer
Fund and $3,500 in the Parkland Dedication Fund
4. Following below are the non-personnel related Forces at Work and Decision Packages included in
the adopted budget:
x FVFD received $82,483 for:
¾Funding for a second full-time paramedic position - $63,483
¾One time purchase to replace SCBA cylinders - $9,000
¾One time purchase to replace bunker gear - $10,000
x Janitorial services increase - $65,000
x Automated external defibrillator G5 units - $7,475
x Galveston Central Appraisal District Services - $5,206
x Mowing services for Lake Friendswood park - $6,400
x Sales and Franchise Tax Auditing Services - $10,000
x Marked patrol vehicle (addition to Police fleet) - $73,788
x Blackhawk WWTP 3rd Clarifier project (estimated annual debt service payment) - $245,641
x ½ ton truck (for Sewer Operations Assistant Superintendent) - $20,964
x 1 ton crew cab truck (addition to Public Works fleet) - $45,615
x Service body and installation for Public Works unit 59 - $11,000
x Replace two lawn mowers for Parks - $17,000
x Resurface Stevenson Park Pool - $57,500
x Backhoe for Public Works - $78,000
x One drinking fountain for Centennial Park - $3,500
5. In addition to the FY16 forces at work and decision packages, the adopted budget includes the
following:
x $808,973 for Street Improvements
¾Funded as a current services level priority in the General Fund
x $300,000 for sewer line maintenance in the Water & Sewer Fund
x $6,233,438 for G.O. Bond projects authorized in 2013 (fire stations renovation and
construction)
6. Fleet replacements included in the proposed Vehicle Replacement Fund budget total $406,090:
x Police Department – 5 patrol units and 2 criminal investigations vehicles
x Public Works – 2 capital project trucks
7. Debt Service payments funded and detailed in the adopted budget are:
x Total Tax Debt Service (including capital leases) - $29,143,178
¾2015-16 principal, interest & fiscal agent fee payments – $2,130,931
x Total Water & Sewer Revenue Debt Service - $47,059,859
¾2015-16 principal, interest & fiscal agent fee payments - $3,198,784
x Total Capital Lease Debt Service for FVFD equipment
¾2015-16 principal and interest - $196,958
¾Year 2 of 8-year reimbursement for fire engine purchased in FY15
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*Excludes inter-fund transfers. Uses of fund balance and retained earnings in several funds total $658,877;
resulting in revenues offsetting budgeted expenditures.
**Public Safety includes Police Department, Fire Marshal and Emergency Management, and Friendswood Volunteer
Fire Department.
Historical Expenditure Budget (All Funds)
Expenditure
FY16 FY15 FY14
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
General Government $5,731,623 7.8 $5,317,360 3.1 $5,156,679 0.23
Public Safety $11,879,631 5.1 $11,307,751 4.4 $10,833,998 4.87
Community Services $4,126,422 1.8 $4,053,548 3.6 $3,911,413 4.18
Vehicle Replacement $406,090 0.48 $404,151 10.8 $364,688 -22.75
Capital
Improvements $8,734,160 23.63 $7,065,039 125.1 $3,138,302 -23.53
Debt Service $5,696,672 10.22 $5,168,498 -0.1 $5,171,713 -1.72
Community Dev. &
Public Works $9,919,016 6.09 $9,349,859 9.4 $8,547,204 1.54
Total $46,493,614 8.97 $42,666,206 14.93 $37,123,997 0.96
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Changed to the FY16 Proposed Budget
Original Proposed FY16 Revenue Estimate $24,657,190
Changes to Revenue:
Additional funding for change to Property Tax Rate (from $0.5451 to $0.5687)519,985
Total Changes to Funding Available $519,985
Revised FY16 Revenue Estimates $25,177,175
Original Proposed FY16 Expenditure Estimate $24,657,190
Changes to Expenditures:
Reduction in dental insurance from 10% to 5%(1,824)
Reduction of appraisal services decision package (from $31,727 to $5,206)(26,521)
Additional Decision Packages added:
Streets and/or Capital Projects 308,973
Sales & Franchise Tax Auditing Services (up to $10,000)10,000
Additional Personnel - 1.0 FTE Police Officer mid-year (with benefits, overtime & operating costs)56,786
Addition to Marked Patrol Fleet (vehicle, equipment, insurance, fuel)73,788
Upgrade Corporals to Sergeants 20,300
Self Contained Breathing Appratus (One-time DP)5,000
Bunker Gear Replacement (One-time DP)10,000
Add one full-time Paramedic to current staffing for 24hours/7days a week 63,483
Total Changes to Expenditures Estimates $519,985
Revised FY16 Expenditure Estimates $25,177,175
Original Proposed Use of Fund Balance $0
Capital equipment/projects added:
Replace 2 riding lawn mowers 17,000
Resurface Swimming Pool floor at Stevenson Park 57,500
Purchase additional backhoe 78,000
Change in amount to fund balance $152,500
Revised Total Use of Fund Balance in the General Fund $152,500
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Changes to the FY16 Proposed Budget
Original Proposed FY16 Revenue Estimates $11,773,147
Changes to Revenue:
Total Changes to Funding Available $0
Adopted FY16 Revenue Estimates $11,773,147
Original Proposed FY15 Expenditure Estimates $7,657,179
Changes to Expenditures:
Reduction in dental insurance from 10% to 5%(1,048)
Total Changes to Water and Sewer Fund ($1,048)
Adopted FY16 Expenditure Estimates $7,656,131
Original Proposed FY16 Revenue Estimates $40,500
Changes to Revenue:
Total Changes to Funding Available $0
Adopted FY16 Revenue Estimates $40,500
Original Proposed FY15 Expenditure Estimates $159,501
Changes to Expenditures:
Purchase one drinking fountain for Centenial Park 3,500
Total Changes to Police Investigation Fund $3,500
Adopted FY16 Expenditure Estimates $163,001
WATER AND SEWER FUND (401)
PARK LAND DEDICATION FUND (164)
18
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, healthcare, maritime, 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.
19
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).
20
14,093 Households
$393,867
2013 Average New
Home Permit
8 City Parks
2 County Parks
232 Acres of
Green Space
& Nature Trails
FRIENDS
W
O
O
D
D
R
78%Of Households Have
Incomes Over $75,000
$1,213,851
Average Net Worth
39,358
Friendswood Population
3 Mile Radius - 65,173
5 Mile Radius - 133,371
7 Mile Radius - 271,624
$89,976,391
General Merchandise Leakage
in the Primary Trade Area
77546
21st Wealthiest Zip Code in
the Houston Area
$1 2 6,851 Average
Household Income11.03
Low Crime Rate
Per 1,000 Population
FM 528 @ I-45 - 32,000
FM 528 @ FM 518 - 27,000
FM 518 @ FM 2351 - 23,000
FM 2351 @ I-45 - 27,000
FM 528 @ Bay Area Blvd. - 29,000
TRAFFIC COUNTS
City of Friendswood
Economic Development Office
Karen L. Capps, CEcD
Economic Development Coordinator
910 South Friendswood Dr. | Friendswood, TX 77546
281-996-3250 | kcapps@friendswood,com
Like us on Facebook!
City of Friendswood Economic Development Committee
32.5 miles to the Port of Galveston
1 9 miles to the Port of Houston
32
miles to
Galveston
52%residents with
a Bachelor’s
or Graduate Degree
America’sTop 100
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2 0 1 5 Winner
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21
City Overview
Demographics
ŀLand size 21.2 sq. miles
ŀ)ULHQGVZRRGSRSXODWLRQHVW9,358
ŀ1XPEHURIKRXVHKROGV14,093
ŀ3RSXODWLRQE\DJH
9 Under 14 years 22%
9 15-19 years 8%
9 20-44 years 27%
9 45-64 years 31%
9 65 years and over 12%
ŀ0HGLDQ$JH – 40
ŀ$YHUDJHKRXVHKROGVL]H - 2.79
ŀ5 est. annual household income -
$126,861
ŀ 8% high school graduation rate
ŀRIUHVLGHQWVKDYHa bachelor’s degree
ŀRIUHVLGHQWVKDYHa graduate degree
ŀBay Area population - 548,688
Labor Force and Economic Base
ŀ/DERU3RRO 18-65
ŀ)ULHQGVZRRG 19,842
ŀ%D\$UHD 316,559
ŀ+RXVWRQ Area: 3,131,593
ŀ(PSOR\PHQWE\RFFXSDWLRQ
9 48% Managerial/Professional
9 10% Service Occupations
9 26% Sales and Office
9 8% Construction/Maintenance
9 8% Production/Transportation
Bay Area Predominant Business Categories
ŀ$HURVSDFHDQGAviation
ŀ Specialty Chemicals
ŀ Healthcare and Life Sciences
ŀ Maritime
ŀ Recreation and Tourism
ŀ Information Technology
Top Employers
ŀFriendswood ISD
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
ŀ(PHULWXV
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
ŀHSRE Friendswood LLC – Village on the Park
ŀ+&3)ULHQGVZRRG//&- Emeritus
ŀA-S 108 Friendswood Crossing LP
Timber Creek Holdings LP
ŀ6RXWKZHVWHUQ%HOO7HOHSKRQH&RPSDQ\
Southwest Properties
ŀ7H[DV+&3+ROGLQJ/3
ŀ)ULHQGVZRRG5HWLUHPHQW
D R Horton Texas, Ltd.
Exxon Mobil Pipeline
Financial Status
ŀ&LW\%RQG5DWLQJ
“A1-” from Moody’s Investor
“AA-” from Standard and Poors
ŀFiscal Year 2015-16 assessed
property value totals: $3,3,26,250,407
ŀ2015-16 Net taxable value: $2,974,520,186
ŀAnnual sales tax revenue in
FY 2013-14 : $4,693,697
ŀ3rojected FY 2015-16 sales
tax revenue: $4,956,193
ŀAdopted 2015 City property
tax rate: $0.5687
ŀWRWDOVDOHVWD[UDWH
6.25% State
1.50% City
22
City Overview
Quality of Life
ŀ15 average homestead value $233,076
ŀ5 average taxable home value $186,461
ŀ15 YTD avg. new home value $393,867
ŀ5 3rd Quarter Cost of Living Index
Houston 92.8
Dallas 99.0
Atlanta 94.7
Chicago 109.2
Miami 112.5
Washington, DC 140.2
Los Angeles 143.9
New York 156.3
ƒ2014 Low crime rate per 1,000 population
Friendswood 9.20
Pearland 21.38
League City 20.52
Houston 56.85
Sugar Land 17.62
Webster 54.77
La Porte 18.76
Galveston 47.18
Education
ŀServed by 2 Public School Districts
(in order by land area served)
ŀ)ULHQGVZRRG,6' - 6A
Rated Exemplary by State of Texas
Web: www.fisdk12.net
ŀ&OHDU&UHHN,6' - 6A
Rated Recognized by State of Texas
Web: www.ccisd.net
Recreation
ŀ&LW\SDUNV
ŀ&RXQW\SDUNV
ŀ acres of green space, nature trails and
sports fields
ŀ$GXOW<RXWKDQG6HQLRUSURJUDPV
ŀ$QQXDOVSHFLDOHYHQWVZLWK 10,000 attendees
include July 4 celebration, Flap Jack Fun Run,
Santa in the Park, Daddy & Daughter Dance,
Youth Fishing Derby, 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 7/30/15) $2,974,520,186
Tax Rate per $100 Valuation $0.5687
Square Miles approx. 21
Population, Estimated as of 7/01/15 39,358
Staffing FY15 FY16
Full-time employees (FTE) 206.00 207.00
Part-time employees (FTE) 12.77 12.77
Total employees 218.77 219.77
Number of Utility Customers as of 7/01/15 FY15 FY16
Water 13,055 13,234
Sewer 12,203 12,353
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/Sprinker
0 – 3,000 gallons $0.00 per 1,000 gallons
3,001 – 10,000 gallons $3.42 per 1,000 gallons
10,001 – 25,000 gallons $3.67 per 1,000 gallons
Above 25,000 gallons $3.92 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 Sanitation Rate $15.70 + 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
(2016)
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 (2016)
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 above to account for revenue and expenditure
transactions.
Basis of Budgeting and Accounting:
Accrual basis – transactions affecting the fund are recorded or recognized when they occur; rather than
when the actual cash is received or payment is made
Modified Accrual basis – transactions affecting the fund are recorded or recognized when they become
“measurable” and “available” to finance expenditures of the current accounting period
GOVERNMENTAL
FUNDS
GENERAL FUND
Modified Accural Basis
of
Accounting/Budgeting
DEPARTMENTS
General Government
Public Safety
Community Development
Public Works
Community Services
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 FY14 actual;
FY15 Original and Amended budgets as well as year-to-date actual through June; and the FY16
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’s fleet vehicles. 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
Capital Project Funds
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.
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Charter Budget Provisions
(excerpt from City of Friendswood Charter)
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Charter Budget Provisions
Section 8.03. Annual Budget
(A)Content: The budget shall provide a complete financial plan of all city funds and activities and,
except as required by law or this Charter, shall be in such form as the manager deems desirable or the
council may require. A budget message explaining the budget both in fiscal terms and in terms of the work
programs shall be submitted with the budget. It shall outline the proposed financial policies of the city for
the ensuing fiscal year, describe the important features of the budget, indicate any major changes from the
current year in financial policies, expenditures, and revenues, with reasons for such changes. It shall also
summarize the city’s debt position and include such other material as the manager deems desirable. The
budget shall begin with a clear general summary of its contents; shall show in detail all estimated income,
the proposed property tax levy, and all proposed expenditures, for the ensuring fiscal year including debt
service, and an itemized estimate of the expense of conducting each department of the city. The proposed
budget expenditures shall not exceed the total of estimated income. The budget shall be so arranged as to
show comparative figures for actual and estimated income and expenditures of the current fiscal year and
actual income and expenditures of the preceding fiscal year, compared to the estimate for the budgeted
year. It shall include in separate sections:
(1) Tax levies, rates, and collections for the proceeding five years.
(2) The amount required for interest on the city’s debts, for sinking fund and for maturing serial
bonds.
(3) The total amount of outstanding city debts, with a schedule of maturities on bond issues.
(4) Anticipated net surplus or deficit for the ensuing fiscal year of each utility owned or operated by
the city and the proposed method of its disposition, subsidiary budgets for each such utility giving
detailed income and expenditure information shall be attached as appendices to the budget.
(5) A capital program, which may be revised and extended each year to indicate capital improvements
pending or in process of construction or acquisition, and shall include the following items which
shall be attached as appendices to the budget:
(a) A summary of proposed programs;
(b) A list of all capital improvements which are proposed to be undertaken during five fiscal years
next ensuing, with appropriate supporting information as to the necessity for such
improvements;
(c) Cost estimates, method of financing and recommended time schedules for each such
improvement; and
(d) The estimated annual cost of operating and maintaining the facilities to bed constructed or
acquired.
(6) Such other information as may be required by the council.
(b) Submission: On or before the first day of August of each year, the manager shall submit to
the council a proposed budget and an accompanying message. The council shall review the
proposed budget and revise as deemed appropriate prior to general circulation for public hearing.
(c) Public notice and hearing: The council shall post in the city hall and publish in the official
newspaper a general summary of their (its) proposed budget and a notice stating:
(1) The times and places where copies of the message and budget are available for inspection
by the public; and
(2) The time and place, not less than ten nor more than 30 days after such publication, for a
public hearing on the budget.
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Charter Budget Provisions
(d) Amendment before adoption: After the public hearing, the council may adopt the budget with
or without amendment. In amending the budget, it may add or increase programs or amounts
and may delete or decrease any programs or amounts, except expenditures required by law or for
debt services or for estimated cash deficit, provided that no amendment to the budget shall
increase the authorized expenditures to an amount greater than the total of estimated income plus
funds available form prior years.
(e) Adoption: The council shall adopt its annual budget by ordinance, on one reading, by the 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
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
Month Activity Responsible Party
May 15 Departmental base budgets & decision packages
submitted to Budget Office
Dept Directors or Designee
May 31 Departmental Narratives, Goals & Org. Charts due to
Budget Office
Dept Directors or Designee
June 1-5 Prepare Revenue Projections, Review Departments
Proposed Budget and Decision Packages
Budget Office and
Admin Services
June 10 Budget Team Meeting
Present Decision Packages and Forces at Work
Dept. Directors or Designee and
Budget Team
June 11 Ranking of Decision Packages due to Budget Office Dept Directors or Designee
June Review Revenue Projections & Preliminary Budget
Priorities
Admin. Services and
Budget Team*
Review Decision Packages & align with Proposed Budget Admin. Services
June 13 or 27 Review Key Budget Drivers at City Council Retreat City Council, City Mgr. and
Asst. City Mgr & Budget Team
July 25 Receive certified property values from Galveston Central
Appraisal District (GCAD)
GCAD
Adjust Proposed Tax Rate (if needed) Admin Services
July 22 Deliver Budget in Brief to Assistant City Manager for
Review
Budget Office, Admin Services
and Asst. City Manager
July 24 Proposed Transmittal Letter and Budget In Brief due from
Assistant City Manager to Budget Office
Assistant City Manager
Deliver Proposed Transmittal Letter and Budget in Brief
to City Manager for review
City Manager
July 27 Final Draft of Proposed Transmittal Letter and Budget in
Brief due from City Manager to Budget Office
City Manager
July 31 Deliver Proposed Budget to City Council
(due date per City Charter is August 1st)
City Mgr. & Admin. Services
August 3 Proposed Budget work session with City Council City Council, City Mgr. and
Budget Team
August
10, 17, 24, 31
If needed, Monday dates available to have additional
budget work sessions.
City Council, City Mgr. & Budget
Team
August 25 Receive certified property values from Houston Central
Appraisal District (HCAD)
HCAD
Adjust Proposed Tax Rate (if needed) Admin Services
August 27 Publication of Public Hearing on Proposed Budget Admin. Services and
City Secretary’s Office
September 14 Public Hearing on Proposed Budget and Record vote on
Tax Rate
City Council, City Mgr. and
Budget Team
September 17 1st Publication of Proposed Tax Rate Admin. Services and
City Secretary’s Office
September 28 1st Public Hearing on Proposed Tax Rate City Council, City Mgr. and
Budget Team
October 1 2nd Public hearing on Proposed Tax Rate City Council, City Mgr. and
Budget Team
October
2, 3, or 4
2nd Publication of Tax Rate
(Galveston Daily News)
Admin. Services and
City Secretary’s Office
October 5 First & Final reading of ordinances adopting
Budget & Tax Rate
City Council
50
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51
c
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
REVENUES
Taxes $21,335,527 $21,609,823 $21,618,482 $19,212,984 $22,308,124 $23,561,767
Permits and Licenses 1,010,758 768,301 768,301 533,052 716,720 717,056
Intergovernmental Revenues 1,750,638 3,091,334 3,351,869 1,830,594 2,850,853 992,662
Charges for Services 10,952,917 10,716,387 10,716,387 6,898,786 10,547,920 12,104,971
Fines 860,257 794,094 794,094 676,595 883,589 877,358
Interest 150,299 105,403 105,403 102,619 158,085 155,555
VRF Reimbursements 321,725 359,125 359,125 269,344 284,344 355,129
Miscellaneous Receipts 1,048,486 10,325,347 20,733,143 21,865,132 22,085,288 7,120,362
2,295,926 1,132,928 11,284,141 2,597,213 8,310,922 658,877
Total Revenues $39,726,533 $48,902,741 $69,730,945 $53,986,319 $68,145,845 $46,543,737
****
EXPENDITURES
General Government $4,640,235 $5,317,360 $6,528,075 $4,255,775 $6,260,982 $5,731,623
Public Safety 10,750,041 11,307,751 11,821,587 8,740,794 11,745,394 11,879,631
Community Development
and Public Works 8,473,651 9,349,859 9,477,606 6,022,213 9,410,706 9,919,016
Parks and Recreation 3,869,955 4,053,548 4,227,930 2,788,819 4,223,425 4,126,422
Vehicle Replacement Fund 369,497 404,151 404,151 308,873 323,873 406,090
Capital Improvements 4,687,613 7,065,039 21,490,857 6,716,882 20,548,457 8,734,160
Debt Service 5,011,214 5,168,498 20,995,203 19,679,194 20,968,402 5,696,672
Total Expenditures $37,802,205 $42,666,206 $74,945,409 $48,512,550 $73,481,239 $46,493,614
** *** ****
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.
FY16 uses totaling $658,877 for operational expenditures in the following funds:
General Fund - $152,500
Park Land Dedication Fund - $122,501
Water CIP/Impact Fees Fund - $7,577
Vehicle Replacement Fund - $50,061
2014 G.O. Bonds Fund - $324,938
W&S Revenue Debt Fund - $1,300
Budget Summary
Fund Summary
(All Funds)
Use of Fund Balance/Retained Earnings
52
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
REVENUES
General Fund $22,763,166 $22,443,544 $22,551,164 $19,529,160 $23,344,114 $23,855,891
Police Investigation Fund 47,320 1,850 28,948 39,904 47,921 2,526
Fire/EMS Donation Fund 266,340 267,220 267,220 204,476 267,366 269,310
EDA Grant Fund 292,533 0 0 208,756 242,779 0
TDRA Grant Fund 909,843 2,850,830 3,101,403 1,530,295 2,350,093 751,310
Court Security/Technology Fund 32,511 31,100 31,100 25,037 33,412 35,375
Sidewalk Installation Fund 3,245 0 0 17,280 17,286 30
Park Land Dedication Fund 65,670 53,325 53,325 30,317 40,423 40,500
Tax Debt Service Fund 1,540,622 1,603,648 11,345,353 11,320,567 11,346,069 2,152,430
GO Bond Construction Funds 261 9,431,302 9,973,458 9,978,545 9,980,241 6,233,438
Vehicle Replacement Fund 350,491 359,925 359,925 277,681 292,890 356,029
Water & Sewer Fund 10,551,249 10,088,980 10,096,818 7,898,455 11,434,153 11,773,147
2006 Water & Sewer Bond Construction Fund 1,435 0 0 1,273 1,697 0
2009 Water & Sewer Bond Construction Fund 747 0 0 319 425 0
Water & Sewer CIP/Impact Fee Funds 603,488 637,020 637,020 325,206 433,608 411,959
Water & Sewer Revenue Debt Service Fund 1,582 1,000 1,000 1,753 2,337 2,800
1776 Park Trust Fund 104 70 70 82 109 115
Use of Fund Balance/Retained Earnings 2,295,926 1,132,928 11,284,141 2,597,213 8,310,922 658,877
Total Revenues $39,726,533 $48,902,741 $69,730,945 $53,986,319 $68,145,845 $46,543,737
****
EXPENDITURES
General Fund $22,032,940 $23,651,956 $27,023,770 $17,785,205 $26,669,565 $25,329,675
Police Investigation Fund 51,877 1,737 47,921 39,740 47,921 2,276
Fire/EMS Donation Fund 259,045 267,220 267,220 226,362 267,218 269,310
EDA Grant Fund 292,533 0 242,779 208,756 242,779 0
TDRA Grant Fund 909,843 2,850,830 3,374,261 1,967,213 2,622,951 751,310
Court Security/Technology Fund 48,765 35,087 141,502 73,357 142,543 27,732
Sidewalk Installation Fund 0 0 0 0 0 0
Park Land Dedication Fund 72,028 159,414 182,919 29,898 39,864 163,001
Tax Debt Service Fund 1,590,303 1,588,368 11,330,073 10,749,958 11,303,274 2,130,930
GO Bond Construction Funds 501,982 3,254,795 9,415,922 2,011,674 9,416,225 6,558,376
Vehicle Replacement Fund 369,497 404,151 404,151 308,873 323,873 406,090
Water & Sewer Fund 7,612,682 7,167,476 11,509,007 6,069,654 11,447,480 7,656,130
2006 Water & Sewer Bond Construction Fund 370,886 0 1,151,362 142,893 1,155,151 0
2009 Water & Sewer Bond Construction Fund 393,874 0 484,350 94,687 432,223 0
Water and Sewer CIP/Impact Fee Funds 00 0 0 0 0
Water & Sewer Revenue Debt Service Fund 3,295,954 3,285,172 9,370,172 8,804,280 9,370,172 3,198,784
1776 Park Trust Fund 0 0 0 0 0 0
Total Expenditures $37,802,208 $42,666,206 $74,945,409 $48,512,550 $73,481,239 $46,493,614
*********
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.
FY16 uses totaling $658,877 for operational expenditures in the following funds:
General Fund - $152,500
Park Land Dedication Fund - $122,501
Water CIP/Impact Fees Fund - $7,577
Vehicle Replacement Fund - $50,061
2014 G.O. Bonds Fund - $324,938
W&S Revenue Debt Fund - $1,300
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
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
REVENUES
Property Tax $13,395,956 $13,869,696 $13,869,696 $13,721,989 $13,952,696 $14,769,268
Sales Tax 4,693,484 4,553,543 4,553,543 2,941,498 4,956,193 4,956,193
Franchise 1,673,615 1,552,315 1,560,974 944,577 1,757,280 1,644,011
Mixed Drink 32,799 31,621 31,621 27,563 39,598 41,965
Licenses and Permits 1,010,758 768,301 768,301 533,052 716,720 717,056
Intergovernmental Revenue 548,262 240,504 250,466 91,543 257,981 241,352
Charges for Services 316,706 305,980 305,980 212,467 307,985 283,610
Fines and Forfeitures 828,637 763,594 763,594 652,194 851,025 842,858
Interest Earned 106,134 77,002 77,002 69,387 113,091 111,960
Other 156,815 280,988 369,987 334,791 391,446 247,618
Asset Disposition 0 0 0 99 99 0
Total Revenues $22,763,166 $22,443,544 $22,551,164 $19,529,160 $23,344,114 $23,855,891
EXPENDITURES
Mayor & Council $218,802 $267,239 $768,101 $627,453 $749,016 $267,620
City Secretary 420,807 446,803 446,803 304,285 430,860 471,597
City Manager 714,104 835,420 837,398 555,384 803,511 807,116
Administrative Services 2,852,298 3,309,563 4,003,991 2,423,357 3,806,143 3,700,842
Police 8,534,242 8,946,374 9,276,586 6,521,496 9,200,328 9,461,759
Friendswood Volunteer Fire Dept 1,280,265 1,439,552 1,439,552 1,442,161 1,442,161 1,499,035
Fire Marshal 700,804 742,739 773,764 562,634 770,179 816,477
Community Development 842,067 926,181 930,384 651,883 925,177 1,016,378
Public Works 1,946,596 2,184,537 2,202,869 1,501,779 2,202,373 2,200,956
Library Services 1,083,043 1,080,319 1,096,072 732,921 1,092,228 1,101,047
Parks and Recreation 2,786,912 2,973,229 3,131,858 2,055,898 3,131,197 3,025,375
$21,379,940 $23,151,956 $24,907,378 $17,379,251 $24,553,173 $24,368,202
Streets $653,000 $500,000 $1,582,251 $375,868 $1,582,251 $808,973
Drainage 000000
Parks 0 0 290,186 22,611 290,186 0
Equipment 0 0 0 0 0 95,000
Facility 0 0 243,955 7,475 243,955 57,500
Total Improvements $653,000 $500,000 $2,116,392 $405,954 $2,116,392 $961,473
Total Expenditures $22,032,940 $23,651,956 $27,023,770 $17,785,205 $26,669,565 $25,329,675
Operating Transfers In $1,183,194 $1,226,205 $1,226,205 $919,654 $1,226,205 $1,321,284
Operating Transfers Out $0$0$0$0$0$0
Increase (Decrease) in Fund Balance $1,913,420 $17,793 ($3,246,401)$2,663,609 ($2,099,246)($152,500)
Beginning Fund Balance $10,606,160 $12,519,580 $12,519,580 $12,519,580 $12,519,580 $10,420,334
Ending Fund Balance $12,519,580 $12,537,373 $9,273,179 $15,183,189 $10,420,334 $10,267,834
**
** Projected fund balance at September 30, 2015 is $10.4 million. $506,757 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 $5.3 million as set forth in the City's financial policies.
The reserve is designed "to protect the City's creditworthiness as well as its financial position from unforeseeable emergencies."
The policies state that "additional undesignated funds will be allowed to accumulate in a fund designated for
future General Fund capital improvements."
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
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
REVENUES
Federal Government $0 $1,737 $1,737 $2,276 $2,276 $2,276
State Government 40,813 0 27,098 37,464 45,426 0
Interest 182 113 113 164 219 250
Other 6,325 0 0 0 0 0
Total Revenues $47,320 $1,850 $28,948 $39,904 $47,921 $2,526
EXPENDITURES
Public Safety
Special Operations $51,877 $1,737 $47,921 $39,740 $47,921 $2,276
Total Expenditures $51,877 $1,737 $47,921 $39,740 $47,921 $2,276
Increase (Decrease) in Fund Balance ($4,557) $113 ($18,973) $164 ($0) $250
Beginning Fund Balance $62,741 $58,184 $58,184 $58,184 $58,184 $58,184
Ending Fund Balance $58,184 $58,297 $39,211 $58,348 $58,184 $58,434
Fund Summary
Police Investigation Funds (101 & 102)
57
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
REVENUES
Donations $266,226 $267,220 $267,220 $204,399 267,263 $269,200
Interest 114 0 0 77 103 110
Reimbursements 000000
Asset Disposition 000000
$266,340 $267,220 $267,220 $204,476 $267,366 $269,310
EXPENDITURES
Public Safety $134,088 $142,262 $142,262 $101,406 $142,262 $72,352
Debt Service 124,957 124,958 124,958 124,956 124,956 196,958
Total Expenditures $259,045 $267,220 $267,220 $226,362 $267,218 $269,310
OTHER FINANCING SOURCES
Transfers In (Out)$0$0$0$0$0$0
Increase (Decrease) in Fund Balance $7,295 $0 $0 ($21,886)$148 $0
Beginning Fund Balance $75,742 $83,037 $83,037 $83,037 $83,037 $83,185
Ending Fund Balance $83,037 $83,037 $83,037 $61,151 $83,185 $83,185
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
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
REVENUES
Grant Revenue $292,533 $0 $0 $208,756 $242,779 $0
Interest Earned 000000
Total Revenues $292,533 $0 $0 $208,756 $242,779 $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 $292,533 $0 $0 $208,756 $242,779 $0
EXPENDITURES
Capital Improvements $292,533 $0 $242,779 $208,756 $242,779 $0
Total Expenditures $292,533 $0 $242,779 $208,756 $242,779 $0
Increase (Decrease) in Fund Balance $0 $0 ($242,779)$0 $0 $0
Beginning Fund Balance $0 $0 $0 $0 $0 $0
Ending Fund Balance $0 $0 ($242,779)$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 FY15 projects approved for grant funding:
FM 2351/Beamer Road landscaping & irrigation
Economic Development Administration Grant Fund (140)
Fund Summary
59
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
REVENUES
Grant Revenue $909,843 $2,850,830 $3,101,403 $1,530,295 $2,350,093 $751,310
Interest Earned 000000
Total Revenues $909,843 $2,850,830 $3,101,403 $1,530,295 $2,350,093 $751,310
Other Financing Sources
Transfers (In or Out)$0 $0 $272,858 $0 $272,858 $0
Total Other Financing Sources $0 $0 $272,858 $0 $272,858 $0
Total Revenue & Financing Sources $909,843 $2,850,830 $3,374,261 $1,530,295 $2,622,951 $751,310
EXPENDITURES
Capital Improvements
Public Safety
Emergency Management $909,843 $2,850,830 $3,101,403 $1,967,213 $2,350,093 $751,310
Public Works
Emergency Management 0 0 272,858 0 272,858 0
Total Expenditures $909,843 $2,850,830 $3,374,261 $1,967,213 $2,622,951 $751,310
Increase (Decrease) in Fund Balance $0 $0 $0 ($436,918)$0 $0
Beginning Fund Balance $0 $0 $0 $0 $0 $0
Ending Fund Balance $0 $0 $0 ($436,918)$0 $0
* Fund created in FY10 to record revenue and expenditures related to the TDRA Disaster Recovery Grant,
received by the City for back-up generators 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
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
REVENUES
Court Security Fees $13,289 $13,000 $13,000 $10,363 $13,817 $14,500
Court Technology Fee 18,331 17,500 17,500 14,038 18,747 20,000
Interest 891 600 600 636 848 875
Total Revenues $32,511 $31,100 $31,100 $25,037 $33,412 $35,375
EXPENDITURES
Court Security Projects $13,977 $11,894 $11,894 $9,701 $12,935 $11,869
Court Technology Projects 34,788 23,193 129,608 63,656 129,608 15,863
Total Expenditures $48,765 $35,087 $141,502 $73,357 $142,543 $27,732
Operating Transfers Out $0$0$0$0$0$0
Increase (Decrease) in Fund Balance ($16,254) ($3,987) ($110,402) ($48,320) ($109,131) $7,643
Beginning Fund Balance $286,016 $269,762 $269,762 $269,762 $269,762 $160,631
Ending Fund Balance $269,762 $265,775 $159,360 $221,442 $160,631 $168,274
*
* The projected 4.8% increase in fund balance in the Court Security/Technology Fund is due to the following:
Minimal court security and technology expenses anticipated in FY16.
Municipal Court Building Security funds will be utilized to support Municipal Court staff security training and related travel expenses.
FY15 expenditures include the purchase and implementation of new software (Tyler Technologies' Incode) in the Municipal Court.
As of 7/21/15, the fund balance equity share of the Court Security/Court Technology Fund is approximately:
Court Security is 70.0%
Court Technology is 30.0%
Municipal Court Building Security & Technology Fund (150)
Fund Summary
61
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
REVENUES
Revenue $3,234 $0 $0 $17,262 $17,262 $0
Interest Earned 11 0 0182430
$3,245 $0 $0 $17,280 $17,286 $30
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 $3,245 $0 $0 $17,280 $17,286 $30
Beginning Fund Balance $0 $3,245 $3,245 $3,245 $3,245 $20,531
Ending Fund Balance $3,245 $3,245 $3,245 $20,525 $20,531 $20,561
*
*Fund utilized to record revenue collected from developers and expenditures related to sidewalk development in Friendswood.
Sidewalk Installation Fund (160)
Fund Summary
Total Revenues
Total Expenditures
62
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
REVENUES
Community Parks Fees $55,200 $53,000 $53,000 $30,000 $40,000 $40,000
Other Program Fees 10,00000000
Interest Earned 470 325 325 317 423 500
$65,670 $53,325 $53,325 $30,317 $40,423 $40,500
EXPENDITURES
Operating Transfers In/Out $0 $0 $0 $0 $0 $0
Capital Improvements 72,028 159,414 182,919 29,898 39,864 163,001
$72,028 $159,414 $182,919 $29,898 $39,864 $163,001
Increase (Decrease) in Fund Balance ($6,358) ($106,089) ($129,594)$419 $559 ($122,501)
Beginning Fund Balance $128,300 $121,942 $121,942 $121,942 $121,942 $122,501
Ending Fund Balance $121,942 $15,854 ($7,652) $122,361 $122,501 $0
*
*Fund balance in the Park Land Dedication Fund will be depleted in FY15 for the following uses:
Community parks 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 community parks.
9/28/15 - City Council proposed use of Park Land Dedication Fund revenue to purchase a new drinking fountain
for Centennial Park in FY16.
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 proposed budget reflects an estimated effective tax rate of $0.5687 per $100 of net
assessed value at 100% collection on a projected net assessed tax base of $2,974,520,186.
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 FY16, the City’s legal debt
margin is $40,156,023. This means the City could issue debt (bonds) up to an amount that
generates a maximum annual debt service requirement of $40,156,023 or less.
Legal Debt Margin Calculation
Data needed for the calculation includes the City’s estimated net assessed property
valuation ($2,974,520,186), the Texas Constitution home-rule cities maximum debt
service requirement amount ($40,156,023) and the City’s maximum annual debt service
requirement amount ($2,757,780).
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.
$2,974,520,186 / $100 x $1.35 = $40,156,023
The City’s maximum annual G.O. debt service requirement of $2,757,780 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 = $40,156,023 minus $2,757,780 or $37,398,243
According to the City’s Financial Advisor, a debt margin of $37,398,243 translates into
additional debt capacity of about $435 million in bonds (depending on factors such as the
number of sales and the interest environment).
64
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
REVENUES
Ad Valorem Taxes $1,520,710 $1,577,648 $1,577,648 $1,577,357 $1,577,357 $2,125,330
Deliquent Property Taxes 18,963 25,000 25,000 0 25,000 25,000
Interest 949 1,000 1,000 1,507 2,009 2,100
$1,540,622 $1,603,648 $1,603,648 $1,578,864 $1,604,366 $2,152,430
EXPENDITURES
Debt Service
Principal $1,560,379 $1,602,765 $1,810,635 $1,810,530 $1,810,530 $1,980,881
Interest 644,274 603,753 869,167 315,851 869,167 996,249
Fiscal Agent Fees 1,800 2,750 6,350 5,600 5,600 5,600
Bond Issuance Costs 0 0 3,802,530 3,776,585 3,776,585 0
Total Expenditures $2,206,453 $2,209,268 $6,488,682 $5,908,566 $6,461,882 $2,982,730
OTHER FINANCING SOURCES (USES)
Bond Proceeds $0 $0 $9,741,705 $9,741,703 $9,741,703 $0
Operating Transfers 616,150 620,900 (4,841,391) (4,841,392) (4,841,392) 851,800 **
Payments to Escrow Agent 0 0 0 0 0
Total Other Financing Sources (Uses) $616,150 $620,900 $4,900,314 $4,900,311 $4,900,311 $851,800
($49,681) $15,280 $15,280 $570,609 $42,795 $21,500
Beginning Fund Balance $179,828 $130,147 $130,147 $130,147 $130,147 $172,942
Ending Fund Balance $130,147 $145,427 $145,427 $700,756 $172,942 $194,442
*
*Tax debt service fund balance is estimated to increase by 12.4% in FY16 due to additional tax revenue from property value increases
and 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 (FVFD fire truck)
-Principal & interest payments on General Obligation Bonds issued in 2010 for $3.485 million
-Principal & interest payments on General Obligation Bonds issued in 2015 for $9.742 million (round 1 of bonds authorized by voters in 2013)
** Transfer to Tax Debt Service fund to pay principal, interest and fiscal agent fees on 2010 refinancing of 2001 Water & Sewer
Revenue Bonds and 2014 refinancing of 2006 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
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
Revenues
Interest Earned $261 $0 $0 $227 $303 $0
Bond Proceeds 000000
Other 000000
Total Revenues $261 $0 $0 $227 $303 $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 $261 $0 $0 $227 $303 $0
Expenditures
Capital Improvements
Public Works
Streets & Drainage $0 $0 $262,903 $0 $263,206 $0
Total Expenditures $0 $0 $262,903 $0 $263,206 $0
$261 $0 ($262,903)$227 ($262,903)$0
Beginning Fund Balance $262,642 $262,903 $262,903 $262,903 $262,903 ($0)
Ending Fund Balance $262,903 $262,903 $0 $263,130 ($0)($0)
*
* This fund is expected to be closed at fiscal year end FY15 with the completion of street projects included in the
2010 General Obligation Bond issuance.
2010 General Obligation Fund (252)
Fund Summary
Increase (Decrease) in Fund Balance
67
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
Revenues
Interest Earned $0 $0 $0 $4,861 $6,481 $0
Bond Proceeds 0 9,431,302 9,595,000 9,595,000 9,595,000 6,233,438
Other 0 0 378,458 378,457 378,457 0
Total Revenues $0 $9,431,302 $9,973,458 $9,978,318 $9,979,938 $6,233,438
Other Financing Sources
Transfers in $0 $0 $0 $0 $0 $0
Transfers out 000000
Total Other Financing Sources $0 $0 $0 $0 $0 $0
Total Revenue & Finance Sources $0 $9,431,302 $9,973,458 $9,978,318 $9,979,938 $6,233,438
Expenditures
Capital Improvements
Public Works
Streets & Drainage $45,011 $799,652 $1,811,989 $137,869 $1,811,989 $0
Parks
Centennial Park 238,996 98,000 29,163 16,759 29,163 0
Stevenson Park 17,444 168,813 524,412 139,249 524,412 0
Friendswood Sports Park 62,910 819,080 1,896,696 47,655 1,896,696 0
New Park Land 2,000 0 1,844,264 1,207,517 1,844,264 324,938
Facilities
New Fire Station & Expansion 14,820 178,500 641,680 128,633 641,680 6,233,438
Library Expansion 120,801 1,190,750 2,404,815 333,992 2,404,815 0
Total Expenditures $501,982 $3,254,795 $9,153,019 $2,011,674 $9,153,019 $6,558,376
($501,982) $6,176,507 $820,439 $7,966,644 $826,919 ($324,938)
Beginning Fund Balance $0 ($501,982) ($501,982) ($501,982) ($501,982) $324,938
Ending Fund Balance ($501,982) $5,674,525 $318,457 $7,464,662 $324,938 ($0)
*
* This fund is used to record expenditures resulting from the General Obligations Bonds authorized in November 2013.
2014 General Obligation Bonds Fund (253)
Fund Summary
Increase (Decrease) in Fund Balance
2016 General Obligation Bonds Fund (254)
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
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
OTHER FINANCING SOURCES
$104 $70 $70 $82 $109 $115
$104 $70 $70 $82 $109 $115
NON-OPERATING EXPENSES
$0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0
Increase (Decrease) in Fund Balance $104 $70 $70 $82 $109 $115
Beginning Fund Balance $31,137 $31,241 $31,241 $31,241 $31,241 $31,350
Ending Fund Balance $31,241 $31,311 $31,311 $31,323 $31,350 $31,465
*
* 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
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
OPERATING REVENUES
Water Revenues $5,887,582 $5,907,695 $5,907,695 $3,305,821 $5,234,161 $6,437,187
Sewer Revenues 4,145,688 3,866,520 3,866,520 3,055,490 4,572,430 4,972,430
Administrative Fees 274,024 256,100 256,100 221,421 295,675 295,675
Sale of Water Meters 35,380 35,000 35,000 21,775 28,500 32,155
Miscellaneous Receipts 158,229 0 0 1,259,848 1,259,848 0
$10,500,903 $10,065,315 $10,065,315 $7,864,355 $11,390,614 $11,737,447
OPERATING EXPENSES
Finance 340,451 357,385 368,198 260,901 367,868 380,698
Insurance/Risk Mgt93,776 100,950 103,584 84,395 103,584 103,750
Administrative Services - Total $434,227 $458,335 $471,782 $345,296 $471,452 $484,448
Public Works Administration 118,361 146,245 146,245 99,304 132,405 156,579
Water Utilities 0 0 0 0 0 768,147
Sewer Utilities 0 0 0 0 0 485,255
Water Operations 2,449,538 2,607,494 2,657,525 1,551,595 2,613,793 1,932,358
Sewer Operations 2,799,862 3,109,258 3,160,471 2,000,012 3,159,683 3,004,148
Utility Customer Service 183,492 193,426 197,394 141,201 197,357 206,466
Engineering/Capital Projects 133,735 182,718 182,718 76,439 179,918 148,729
Public Works - Total $5,684,988 $6,239,141 $6,344,353 $3,868,551 $6,283,156 $6,701,682
$6,119,215 $6,697,476 $6,816,135 $4,213,847 $6,754,608 $7,186,130
$4,381,688 3,367,839$3,249,180$3,650,508$4,636,006$$4,551,317
NON-OPERATING
REVENUES (EXPENSES)
Interest Earned $36,400 $23,665 $23,665 $26,261 $35,700 $35,700
Gain on sale of capital assets 0 0 0 0 0 0
Rental Revenue 0 0 0 0 0 0
Insurance Reimbursement 13,945 0 7,838 7,839 7,839 0
Capital Improvements (1,493,467)(300,000)(4,522,872)(1,855,807)(4,522,872)(300,000)
Operating Transfers In/(Out)(3,777,550)(3,871,377)(4,144,235)(3,564,826)(4,144,235)(4,115,968)
Reserves (Phase In)0 (170,000) (170,000) 0 (170,000) (170,000)
Total Non Operating ($5,220,672) ($4,317,712) ($8,805,604) ($5,386,533) ($8,793,568) ($4,550,268)
Net Income ($838,983) (949,873)$ ($5,556,424) ($1,736,025) ($4,157,562) $1,049
Beginning Retained Earnings $13,702,499 $12,863,516 $12,863,516 $12,863,516 $12,863,516 $8,705,953
Ending Retained Earnings $12,863,516 $11,913,643 $7,307,092 $11,127,491 $8,705,953 $8,707,002
*
*The projected retained earnings at September 30, 2015 is $8.71 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 $1.5 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."
As a result, water and sewer revenue estimates for fiscal year 2015-2016 are projected higher. The additional revenue will support deferred Public Work
operational expense.
Budget estimates for FY16 reflect anticipated impact of the proposed rate design change included in the utilities cost of services/rate study completed in
FY16 proposed utility rates:
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 gallons).
Volumetric water charges will be tiered based on consumption above minimum for irrigation customers (ranging from $3.67 to $4.17 per 1,000 gallons).
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 ($2.20 per 1,000 gallons).
Volumetric sewer charges will be based on 100% of water consumption for non-single family residential customers ($2.20 per 1,000 gallons).
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
Because more rainfall occurred in FY15, water consumption was less than projected and resulted in less revenue. The expectation is for less rainfall in
72
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
NON-OPERATING REVENUES
Interest Earned $1,435 $0 $0 $1,273 $1,697 $0
Tranfers from WS Operations Fund 000000
Miscellaneous 000000
$1,435 $0 $0 $1,273 $1,697 $0
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Collection System Imprv (Sewer)$120,366 $0 $662,882 $19,109 $662,882 $0
Distribution System Imprv (Water)250,520 0 488,480 123,784 492,269 0
$370,886 $0 $1,151,362 $142,893 $1,155,151 $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 ($369,451)$0 ($1,151,362)($141,620)($1,153,454)$0
Beginning Retained Earnings $1,522,905 $1,153,454 $1,153,454 $1,153,454 $1,153,454 $0
Ending Retained Earnings $1,153,454 $1,153,454 $2,092 $1,011,834 $0 $0
* Water & Sewer Bond Construction Fund retained earnings are expected to be depleted in FY15 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 FY15:
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
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
NON-OPERATING REVENUES
Interest Earned $747 $0 $0 $319 $425 $0
000000
Miscellaneous 000000
$747 $0 $0 $319 $425 $0
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Distribution System Imprv (Water)$393,874 $0 $239,918 $0 $187,791 $0
Collection System Imprv (Sewer)0 0 244,432 94,687 244,432 0
$393,874 $0 $484,350 $94,687 $432,223 $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 ($393,127)$0 ($484,350)($94,368)($431,798)$0
Beginning Retained Earnings $824,925 $431,798 $431,798 $431,798 $431,798 $0
Ending Retained Earnings $431,798 $431,798 ($52,552)$337,430 $0 $0
*
* 2009 Water & Sewer Bond Construction Fund retained earnings expected to be depleted in FY15 due to anticipated
completion of the water and sewer capital improvement projects funded by the 2009 water & sewer revenue bond issue.
The following projects were completed in FY15:
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
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
NON-OPERATING REVENUES
Impact Fees $401,311 $412,992 $412,992 $212,976 $283,968 $267,264
Interest 421 281 281 140 187 159
Miscellaneous 000000
Total Non-Operating Revenues $401,732 $413,273 $413,273 $213,116 $284,155 $267,423
NON-OPERATING EXPENSES
Operating Transfers Out $425,000 $450,000 $450,000 $300,000 $350,000 $275,000
Total Non-Operating Expenses $425,000 $450,000 $450,000 $300,000 $350,000 $275,000
Net Income ($23,268)($36,727)($36,727)($86,884)($65,845)($7,577)
Beginning Retained Earnings $119,604 $96,336 $96,336 $96,336 $96,336 $30,491
Ending Retained Earnings $96,336 $59,609 $59,609 $9,452 $30,491 $22,914
*
* Expected decrease of 24.9% to Retained Earnings in this fund due to:
Transfer to water and sewer revenue debt service fund in FY16 to support the principal & interest payments
for water & sewer revenue bonds issued.
Water CIP/Impact Fee Fund (480)
Fund Summary
76
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
NON-OPERATING REVENUES
Impact Fees $201,630 $223,200 $223,200 $112,032 $149,376 $144,480
Interest 127 547 547 58 77 56
Miscellaneous 000000
Operating Transfers In 000000
Total Revenues $201,757 $223,747 $223,747 $112,090 $149,453 $144,536
NON-OPERATING EXPENSES
Operating Transfers Out $265,000 $190,000 $190,000 $95,000 $120,000 $125,000
Total Expenditures $265,000 $190,000 $190,000 $95,000 $120,000 $125,000
Net Income ($63,244)$33,747 $33,747 $17,090 $29,454 $19,536
Beginning Retained Earnings $57,303 ($5,941)($5,941)($5,941)($5,941)$23,513
Ending Retained Earnings ($5,941)$27,807 $27,807 $11,150 $23,513 $43,049
*
* Expected increase of 83.1% to Retained Earnings in this fund due to:
Transfer to water and sewer revenue debt service fund FY16 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
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
NON-OPERATING REVENUES
Interest $1,582 $1,000 $1,000 $1,753 $2,337 $2,800
Operating Transfers In 3,284,356 3,285,172 9,370,172 9,125,172 9,370,172 3,194,684
Total Revenues $3,285,938 $3,286,172 $9,371,172 $9,126,925 $9,372,509 $3,197,484
NON-OPERATING EXPENSES
Debt Service
Principal $1,165,000 $1,205,000 $1,205,000 $1,205,000 $1,205,000 $1,240,000
Interest 1,513,754 1,457,772 1,153,521 588,379 1,153,521 1,105,484
Fiscal Agent Fees 1,050 1,500 1,500 750 1,500 1,500
Issuance Costs 0 0 0 0 0 0
Operating Transfer Out 616,150 620,900 7,010,151 7,010,151 7,010,151 851,800 **
Total Expenditures $3,295,954 $3,285,172 $9,370,172 $8,804,280 $9,370,172 $3,198,784
Net Income ($10,016) $1,000 $1,000 $322,645 $2,337 ($1,300)
Beginning Retained Earnings $639,967 $629,951 $629,951 $629,951 $629,951 $632,288
Ending Retained Earnings $629,951 $630,951 $630,951 $952,596 $632,288 $630,988
*
* Retained earnings in the Water and Sewer Debt Service Fund expected to decrease by 0.21%.
** Transfer to Tax Debt Service fund to payprincipal, interest and fiscal agent fees on 2010 refinancing of 2001 Water & Sewer
Revenue Bonds and 2014 refinancing of 2006 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 when the plan began:
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
FY 14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
OPERATING REVENUES
Department Lease Revenues $321,725 $359,125 $359,125 $269,344 $284,344 $355,129
Transfers from other funds 000000
Asset Disposition 28,034 0 0 7,710 7,710 0
Insurance Reimbursements 000000
Interest 732 800 800 627 836 900
Total Revenues $350,491 $359,925 $359,925 $277,681 $292,890 $356,029
OPERATING EXPENSES
Vehicle Replacement Plan
Vehicle Equipment $369,497 $404,151 $404,151 $308,873 $323,873 $406,090
Total Expenditures $369,497 $404,151 $404,151 $308,873 $323,873 $406,090
Operating Income ($19,006)($44,226)($44,226)($31,192)($30,983)($50,061)
Beginning Retained Earnings $1,274,475 $1,255,469 $1,255,469 $1,255,469 $1,255,469 $1,224,486
Ending Retained Earnings $1,255,469 $1,211,243 $1,211,243 $1,224,277 $1,224,486 $1,174,425
*
* VRP fund balance is expected to decrease by 4.1% in FY16 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 $939,746.
* This year's budget budget includes the following vehicle replacements:
7 Police Department vehicles (2 - Criminal Investigations and 5 - Patrol)
2 Public Works vehicles (2 - Capital Projects)
The FY16 proposed budget includes decision packages to add 2 trucks in the Public Works department to maintain current services.
(1/2 ton pick-up truck and 1 ton pick-up truck)
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 2015-16 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.
FY16 Adopted Budget Revenues
$51,252,628
(includes inter-fund transfers)
TDRA Grant Fund
$751,310
1%
Fire/EMS Donation
Fund
$269,310
1%
Park Land Dedication
Fund
$40,500
<1%
General Fund
$25,177,175
49% Municipal Court Bldg
Security/Tech Fund
$35,375
<1%
Sidewalk Installation
Fund
$30
<1%
Tax Debt Service
Fund
$3,004,230
6%
Vehicle Replacement
Fund
$356,029
1%
Water & Sewer Fund
$11,773,147
23%
Water CIP/Impact
Fees Fund
$267,423
1%
Sewer CIP/Impact
Fees Fund
$144,536
<1%
PIF Fund
$2,526
<1%
2014 G.O. Bond Fund
$6,233,438
12%
1776 Park Trust Fund
$115
<1% Water & Sewer
Revenue Debt Fund
$3,197,484
6%
83
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
CURRENT PROPERTY TAXES $13,167,818 $13,692,034 $13,692,034 $13,721,989 $13,869,696 $14,591,606
DELINQUENT PROPERTY TAXES 142,236 177,662 177,662 0 83,000 177,662
P & I - PROPERTY TAXES 85,902 0 0 0 0 0
SALES TAX 4,693,484 4,553,543 4,553,543 2,941,498 4,956,193 4,956,193
TNMPCO FRANCHISE 501,100 512,290 512,290 209,609 498,887 498,887
HL&P FRANCHISE 142,397 146,470 146,470 63,608 172,473 172,473
MUNICIPAL ROW ACCESS FEES 155,409 157,521 157,521 116,198 155,460 155,460
ENTEX FRANCHISE 104,066 105,616 105,616 126,976 126,976 126,976
CABLE FRANCHISE 302,149 303,891 303,891 156,675 306,813 306,813
VIDEO SERVICE FRANCHISE 290,773 266,929 266,929 161,766 312,545 312,545
PEG FEES 118,585 900 9,559 63,687 123,869 10,600
IESI FRANCHISE 59,136 58,698 58,698 46,058 60,257 60,257
MIXED DRINK TAX 32,799 31,621 31,621 27,563 39,598 41,965
TAXES $19,795,854 $20,007,175 $20,015,834 $17,635,627 $20,705,767 $21,411,437
WRECKER PERMITS $60 $45 $45 $145 $193 $193
ALCOHOLIC BEVERAGE PERMIT 7,586 9,494 9,494 3,530 4,707 4,707
NOISE ORDINANCE PERMIT 160 165 165 120 160 160
ANIMAL ESTABLISHMENT PERMIT 10 0 0 0 0 0
PIPELINE PERMITS 600 450 450 600 800 800
APP FEE-WELL DRILL PERMIT 0 0 0 500 500 500
AFTER HOURS INSPECTION 0 0 0 100 100 100
BUILDING PERMITS 351,512 344,262 344,262 238,427 306,034 306,215
ELECTRIC PERMITS 45,835 47,314 47,314 30,278 39,905 39,929
GAS PERMIT FEE 0 0 0
PLUMBING PERMITS 56,080 51,661 51,661 37,126 48,824 48,853
DEVELOPMENT PERMIT 225 373 373 400 326 326
AIR CONDITIONING PERMITS 20,760 19,791 19,791 12,931 18,074 18,085
PLAN INSPECTION FEES 177,864 164,186 164,186 108,751 154,852 154,944
RE INSPECTION FEES 75 212 212 0 65 65
SIGN PERMITS 2,093 1,650 1,650 3,965 5,287 5,287
ALARM PERMITS 88,552 85,446 85,446 59,318 89,091 89,091
BANNER PERMIT FEE 875 975 975 600 800 800
ANIMAL LICENSES 1,990 2,010 2,010 1,340 1,787 1,787
CONTRACTOR LICENSE REGIST 39,050 36,225 36,225 30,880 41,173 41,173
METRICOM INC AGREEMENT 4,042 4,042 4,042 4,040 4,042 4,042
LICENSES AND PERMITS $797,369 $768,301 $768,301 $533,051 $716,720 $717,057
GRANTS/FBI $2,594 $0 $1,338 $1,339 $1,338 $0
BUREAU OF JUSTICE GRANTS 6,110 0 0 1,193 1,192 0
HOMELAND SECURITY GRANTS 140,000 0 0 0 0 0
TX STATE LIBRARY GRANTS 6,784 0 3,159 11,989 11,989 3,159
CRIMINAL JUSTICE DIVISION 72,729 52,000 52,000 18,823 52,000 52,000
LAW ENFORCEMENT TRAINING 5,225 5,225 5,225 5,229 5,231 5,231
EMERGENCY MGMT DIVISION 38,916 18,000 18,000 0 37,232 37,232
LOCAL GOVERNMENTS 13,000 12,000 12,000 9,000 12,000 12,000
HARRIS COUNTY 123,00000000
HOUSTON HIDTA TASK FORCE 15,104 0 5,465 9,743 12,991 7,800
BAYOU VISTA 1,225 0 0 730 729 730
FRIENDSWOOD ISD 107,402 137,873 137,873 33,495 107,873 107,000
CLEAR CREEK ISD 16,173 15,406 15,406 0 15,406 16,200
INTERGOVERNMENTAL REVENUE $548,262 $240,504 $250,466 $91,541 $257,981 $241,352
PLATT FEES $10,000 $8,250 $8,250 $13,500 $18,000 $16,000
COMMERCIAL SITE PLAN 3,500 3,000 3,000 1,500 2,000 2,000
REZONING FEES 1,500 450 450 600 800 800
BOARD OF ADJUSTMENT FEES 300 150 150 100 133 150
VACATION OF EASEMENT/R-O-W 300 450 450 0 0 0
ZONING COMPLIANCE CERT 4,725 4,800 4,800 5,250 7,000 5,250
BID SPEC DOCUMENTS 108 0 0 0 0 0
ANIMAL CONTROL/SHELTER FEES 7,858 8,660 8,660 3,683 4,909 5,000
ANIMAL ADOPTION FEES 48,238 32,500 32,500 14,600 19,465 16,000
SWIMMING POOL FEES 40,259 31,060 31,060 12,864 34,471 34,475
RECREATION PROGRAM/EVENTS 1,280 0 0 2,235 640 0
SPORTS COMPLEX FEES 2,400 11,440 11,440 1,675 8,147 8,150
OLD CITY PARK FEES 1,498 710 710 977 993 900
PAVILION FEES 7,000 4,880 4,880 7,088 6,343 6,300
GAZEBO FEES 1,150 1,420 1,420 725 1,315 1,300
LEAVESLEY PARK FEES 19,039 21,760 21,760 18,245 20,124 20,120
NON-RES ACTIVITY BLDG FEE 1,325 2,000 2,000 1,187 1,108 1,125
LEAGUE FEES-ADULT SOFTBALL 39,231 34,780 34,780 27,746 37,015 37,020
SUMMER DAY CAMP 91,933 96,406 96,406 65,961 95,518 95,520
AEROBIC CLASS FEES 36,280 29,600 29,600 21,817 31,361 25,000
OTHER PROGRAM FEES 3,447 4,410 4,410 2,296 3,644 3,500
REVENUE SCHEDULE
GENERAL FUND (001)
84
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
REVENUE SCHEDULE
GENERAL FUND (001)
BOOTH FEES 4,905 9,254 9,254 4,225 7,804 5,000
FUN RUN RECEIPTS/DONATION 7,755 0 0 6,195 6,195 0
SPONSORSHIP FEES 3,000 0 0 0 1,000 0
CHARGES FOR SERVICES $337,031 $305,980 $305,980 $212,469 $307,985 $283,610
COURT FINES AND FEES $632,601 $575,929 $575,929 $511,437 $661,916 $655,297
COURT ADM FEE (DDC)7,307 6,082 6,082 3,742 5,989 5,929
WARRANTLESS ARREST (AF)21,222 18,036 18,036 16,332 21,776 21,558
WARRANTLESS ARREST (CAPWAR)56,538 57,245 57,245 38,523 49,364 48,870
CHILD SAFETY (CS)2,551 2,689 2,689 2,449 2,815 2,787
TRAFFIC FEE (TFC)7,285 6,145 6,145 5,702 7,853 7,774
HARRIS CO CHILD SAFETY 12,219 10,726 10,726 9,025 12,233 12,111
ADMINISTRATIVE FEE - DPTS 3,073 3,110 3,110 2,784 3,412 3,378
10% TP-COURT ADM (35)2,821 2,583 2,583 2,255 2,987 2,957
40% TP - CITY FUNDS (35)11,290 10,356 10,356 9,046 11,961 11,842
JURY FEE $3 688333
STATE TRAFFIC (5% CITY)3,577 2,996 2,996 2,824 3,915 3,876
CITY'S 10% CJF 241919202827
CONS COURT COST-10% ADM 24,294 25,389 25,389 20,195 25,427 25,172
STATE DOT COURT FINE 300 405 405 300 300 297
CITY'S FEE 710 770 770 380 447 442
TEEN COURT PROGRAM 710 770 770 380 447 442
LIBRARY 36,081 37,062 37,062 23,621 34,252 34,253
FALSE ALARMS 6,028 3,274 3,274 3,175 5,900 5,841
FINES $828,637 $763,594 $763,594 $652,193 $851,025 $842,856
INVESTMENTS $40,803 $24,985 $24,985 $36,926 $44,235 $43,792
TEXPOOL 582 529 529 466 505 500
LONE STAR INVEST POOL 27 40 40 0 0 0
MBIA 2,883 2,729 2,729 2,848 3,087 3,056
CHECKING ACCOUNTS 803 854 854 1,185 1,379 1,365
MARKING INVEST TO MARKET (882)00000
TOWER RENTAL FEE 61,918 47,865 47,865 27,963 63,886 63,247
INTEREST REVENUES $106,134 $77,002 $77,002 $69,388 $113,092 $111,960
MISCELLANEOUS RECEIPTS $50,632 $61,935 $77,441 $53,700 $53,700 $5,048
K-9 SEMINAR REGISTRATION 0 0 3,150 3,150 3,150 0
ADMINISTRATIVE FEES 1,053 1,022 1,022 933 1,332 1,075
REFUSE ADMINISTRATIVE FEE 191,475 191,114 191,114 152,456 203,273 213,437
MISCELLANEOUS RECEIPTS 227 170 170 248 331 331
FALSE ALARMS APPEALS 31100000
LATE FEE-ALARM PERMIT 30 20 20 30 30 30
RETURN CHECK FEE 195 203 203 70 105 175
REIMBURSEMENTS 1,410 2,100 2,100 2,940 2,940 4,000
INSURANCE 23,708 0 29,228 36,907 36,907 0
PY INSURANCE REIMBURSE 5,178 5,178 6,761 8,610 8,609 3,857
PRIOR PERIOD EXPENDITURES 0 0 0 80 80 0
DOCUMENTS 966 921 921 859 1,145 925
VENDING PROCEEDS 414 383 383 634 844 500
CONCESSION STAND AGREEMENT 1,340 942 942 739 1,240 1,240
DONATIONS 57,138 0 39,532 63,485 65,483 0
A/C SHELTER CONSTRUCTION 40 0 0 0 0 0
SR PROGRAM DONATIONS 15,762 17,000 17,000 6,975 9,300 17,000
MOWING VACANT LOTS 0 0 0 2,976 2,976 0
CAPITAL LEASES 0 0 0 0 0 0
MISCELLANEOUS RECEIPTS/OTHER $349,879 $280,988 $369,987 $334,792 $391,445 $247,618
SALE OF FIXED ASSETS $0 $0 $0 $99 $99 $0
ASSET DISPOSITION $0 $0 $0 $99 $99 $0
PARK DEDICATION FUND $0 $0 $0 $0 $0 $0
TRANS FROM W/S OPER FUND 1,183,194 1,226,205 1,226,205 919,654 1,226,205 1,321,284
TDRA GRANT FUND 000000
OTHER FINANCING SOURCES $1,183,194 $1,226,205 $1,226,205 $919,654 $1,226,205 $1,321,284
GENERAL FUND TOTAL $23,946,360 $23,669,749 $23,777,369 $20,448,814 $24,570,319 $25,177,174
85
REVENUE SCHEDULES
POLICE INVESTIGATIONS FUND (FEDERAL - 101)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
SEIZED REVENUES-FEDERAL $0 $1,737 $1,737 $2,276 $2,276 $2,276
INTERGOVERNMENTAL REVENUE $0 $1,737 $1,737 $2,276 $2,276 $2,276
INVESTMENTS $66 $40 $40 $53 $71 $0
TEXPOOL 111110
MBIA 444450
CHECKING ACCOUNTS 111130
INTEREST REVENUE $72 $46 $46 $59 $80 $0
POLICE INVESTIGATIONS FUND (FEDERAL)$72 $1,783 $1,783 $2,335 $2,356 $2,276
POLICE INVESTIGATIONS FUND (STATE - 102)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
SEIZED REVENUES-COUNTY $40,813 $0 $27,098 $37,464 $45,426 $0
INTERGOVERNMENTAL REVENUE $40,813 $0 $27,098 $37,464 $45,426 $0
INVESTMENTS $100 $56 $56 $95 $125 $220
TEXPOOL 111125
MBIA 77 7 6 715
CHECKING ACCOUNTS 2 3 3 3 5 10
INTEREST REVENUE $110 $67 $67 $105 $139 $250
SALE OF FIXED ASSETS $6,325 $0 $0 $0 $0 $0
OTHER FINANCING SOURCES $6,325 $0 $0 $0 $0 $0
POLICE INVESTIGATIONS FUND (STATE)$47,248 $67 $27,165 $37,569 $45,565 $250
FIRE/EMS DONATION FUND (131)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
INVESTMENTS $105 $0 $0 $77 $97 $103
TEXPOOL 100011
MBIA 600045
CHECKING ACCOUNTS 200011
INTEREST REVENUE $114 $0 $0 $77 $103 $110
DONATIONS $266,226 $267,220 $267,220 $204,399 $267,263 $269,200
MISCELLANEOUS RECEIPTS $266,226 $267,220 $267,220 $204,399 $267,263 $269,200
FIRE/EMS DONATION FUND $266,340 $267,220 $267,220 $204,476 $267,366 $269,310
ECONOMIC DEVELOPMENT ADMINISTRATION GRANT FUND (140)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
EDA GRANT $292,533 $0 $0 $208,756 $242,779 $0
INTERGOVERNMENTAL REVENUE $292,533 $0 $0 $208,756 $242,779 $0
EDA GRANT FUND $292,533 $0 $0 $208,756 $242,779 $0
TDRA DISASTER RECOVERY GRANT FUND (142)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
TDRA GRANT $909,843 $2,850,830 $3,101,403 $1,530,295 $2,350,093 $751,310
INTERGOVERNMENTAL REVENUE $909,843 $2,850,830 $3,101,403 $1,530,295 $2,350,093 $751,310
TDRA GRANT FUND $909,843 $2,850,830 $3,101,403 $1,530,295 $2,350,093 $751,310
86
REVENUE SCHEDULES
MUNICIPAL COURT BUILDING SECURITY & TECHNOLOGY FUND (150)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
BLDG SECURITY FUND $13,289 $13,000 $13,000 $10,363 $13,817 $14,500
TECHNOLOGY FUND 18,331 17,500 17,500 14,038 18,747 20,000
COURT SECURITY FEES $31,620 $30,500 $30,500 $24,401 $32,564 $34,500
INVESTMENTS $804 $512 $512 $565 $760 $775
TEXPOOL 11 11 11 7 11 25
LONE STAR INVEST POOL 1 1 1 0 1 0
MBIA 57 55 55 44 55 50
CHECKING ACCOUNTS 18 21 21 20 21 25
INTEREST REVENUE $891 $600 $600 $636 $848 $875
COURT BUILDING SECURITY/TECHNOLOGY FUND $32,511 $31,100 $31,100 $25,037 $33,412 $35,375
SIDEWALK INSTALLATION FUND (160)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
SIDEWALK INSTALLATION $3,234 $0 $17,262 $17,262 $0
MISCELLANEOUS RECEIPTS $3,234 $0 $0 $17,262 $17,262 $0
INVESTMENTS $11 $0 $18 $24 $30
INTEREST REVENUE $11 $0 $0 $18 $24 $30
SIDEWALK INSTALLATION FUND $3,245 $0 $0 $17,280 $17,286 $30
PARK LAND DEDICATION FUND (164)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
COMMUNITY PARKS $55,200 $53,000 $53,000 $30,000 $40,000 $40,000
MISCELLANEOUS RECEIPTS $55,200 $53,000 $53,000 $30,000 $40,000 $40,000
INVESTMENTS $425 $279 $279 $282 $377 $430
TEXPOOL 65 5 4 510
MBIA 30 30 30 22 30 40
CHECKING ACCOUNTS 9 11 11 9 11 20
INTEREST REVENUE $470 $325 $325 $317 $423 $500
PARK LAND DEDICATION FUND $55,670 $53,325 $53,325 $30,317 $40,423 $40,500
TAX DEBT SERVICE FUND (201)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
CURRENT PROPERTY TAXES $1,510,093 $1,577,648 $1,577,648 $1,577,357 $1,577,357 $2,125,330
DELINQUENT PROPERTY TAXES 18,963 25,000 25,000 0 25,000 25,000
P & I - PROPERTY TAXES 10,617 0 0 0 0 0
TAXES $1,539,673 $1,602,648 $1,602,648 $1,577,357 $1,602,357 $2,150,330
INVESTMENTS $869 $910 $910 $1,312 $1,759 $1,800
TEXPOOL 89 9182550
LONE STAR INVEST POOL 1 1 1 0 0 0
MBIA 50 53 53 110 150 150
CHECKING ACCOUNTS 21 27 27 67 75 100
INTEREST REVENUE $949 $1,000 $1,000 $1,507 $2,009 $2,100
W/S DEBT SERVICE FUND $616,150 $620,900 $620,900 $925,151 $925,151 $851,800
CAPITAL PROJECTS FUND 0 0 318,458 318,457 318,457 0
BOND PROCEEDS 0 0 9,741,705 9,741,703 9,741,703 0
OTHER FINANCING SOURCES $616,150 $620,900 $10,681,063 $10,985,311 $10,985,311 $851,800
TAX DEBT SERVICE FUND $2,156,772 $2,224,548 $12,284,711 $12,564,175 $12,589,677 $3,004,230
87
REVENUE SCHEDULES
2010 G.O. BONDS FUND (252)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
MBIA $261 $0 $0 $227 $303 $0
INTEREST REVENUE $261 $0 $0 $227 $303 $0
2010 G.O. BONDS $261 $0 $0 $227 $303 $0
2014 G.O. BONDS FUND (253)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
MBIA $0 $0 $0 $4,861 $6,481 $0
INTEREST REVENUE $0 $0 $0 $4,861 $6,481 $0
BOND PROCEEDS $0 $9,431,302 $9,595,000 $9,595,000 $9,595,000 $6,233,438
PREMIUM 0 0 378,458 378,457 378,457 0
TRANS FROM GENERAL FUND 0 0 0 0 0
OTHER FINANCING SOURCES $0 $9,431,302 $9,973,458 $9,973,457 $9,973,457 $6,233,438
2015 G.O. BONDS $0 $9,431,302 $9,973,458 $9,978,318 $9,979,938 $6,233,438
1776 PARK TRUST FUND (701)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
INVESTMENTS $93 $60 $60 $73 $89 $95
TEXPOOL 111155
MBIA 7 6 6 6 10 10
CHECKING ACCOUNTS 333255
INTEREST REVENUE $104 $70 $70 $82 $109 $115
1776 PARK TRUST FUND $104 $70 $70 $82 $109 $115
WATER & SEWER OPERATION FUND (401)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
SINGLE FMLY RES $4,466,408 $4,333,250 $4,333,250 $2,477,669 $3,908,898 $4,702,761
SINGLE COMMERCIAL 221,800 244,635 244,635 17,141 330,771 350,771
MULTI FMLY RES 340,442 415,830 415,830 186,849 304,555 435,830
MULTI COMMERCIAL 75,286 76,650 76,650 40,875 60,427 80,650
SPRINKLER ONLY 704,461 793,150 793,150 357,618 600,502 826,995
OTHER 79,185 44,180 44,180 225,671 29,008 40,180
SINGLE FMLY RES 3,591,191 3,357,650 3,357,650 2,752,280 4,097,591 4,375,071
SINGLE COMMERCIAL 161,690 148,790 148,790 115,056 171,841 201,841
MULTI FMLY RES 293,258 277,040 277,040 130,112 214,737 277,040
MULTI COMMERCIAL 61,817 51,680 51,680 27,309 41,463 51,680
OTHER 37,732 31,360 31,360 30,730 46,798 66,798
CHARGES FOR SERVICES $10,033,270 $9,774,215 $9,774,215 $6,361,310 $9,806,591 $11,409,617
INVESTMENTS $33,546 $20,450 $20,450 $23,345 $32,000 $32,000
TEXPOOL 467 425 425 302 400 400
LONE STAR INVEST POOL 42 0 0 0 0 0
MBIA 2,388 2,000 2,000 1,803 2,200 2,200
CHECKING ACCOUNTS 750 790 790 812 1,100 1,100
MARKING INVEST TO MARKET (793)00000
INTEREST REVENUE $36,400 $23,665 $23,665 $26,262 $35,700 $35,700
MISCELLANEOUS RECEIPTS $158,228 $0 $0 $1,259,848 $1,259,848 $0
ADMINISTRATIVE FEES 214,685 223,500 223,500 180,572 243,000 243,000
SAME DAY SERVICE FEE 1,950 1,200 1,200 2,475 4,125 4,125
DISCONNECT/RECONNECT FEE 41,150 26,100 26,100 31,275 40,000 40,000
TAMPERING FEE 5,800 2,800 2,800 4,800 6,000 6,000
PULLED METER FEES 1,400 800 800 700 900 900
BROKEN LOCK FEE 0 0 0 75 25 25
METER REPLACEMENT FEE 15500000
TRRA-COLLECTION FEE (5%)00 0192525
MISCELLANEOUS RECEIPTS 7,040 0 0 0 0 0
RETURN CHECK FEE 1,845 1,700 1,700 1,505 1,600 1,600
INSURANCE 13,547 0 7,838 7,839 7,839 0
PY INSURANCE REIMBURSE 39800000
WATER METERS 35,380 35,000 35,000 21,775 28,500 32,155
MISCELLANEOUS RECEIPTS $481,578 $291,100 $298,938 $1,510,883 $1,591,862 $327,830
WATER & SEWER OPERATION FUND $10,551,248 $10,088,980 $10,096,818 $7,898,455 $11,434,153 $11,773,147
88
REVENUE SCHEDULES
2006 WATER & SEWER BOND CONSTRUCTION FUND (418)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
INVESTMENTS $0 $0 $0 $0 $0 $0
MBIA 000000
2006 MBIA W/S REV BONDS 1,435 0 0 1,273 1,697 0
INTEREST REVENUE $1,435 $0 $0 $1,273 $1,697 $0
TRANS FROM W/S OPER FUND $0 $0 $0 $0 $0 $0
OTHER FINANCING SOURCES $0$0$0$0$0$0
2006 WATER & SEWER BOND CONSTRUCTION FUND $1,435 $0 $0 $1,273 $1,697 $0
2009 WATER & SEWER BOND CONSTRUCTION FUND (419)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
2009 MBIA W/S REV BONDS $747 $0 $0 $319 $425 $0
INTEREST REVENUE $747 $0 $0 $319 $425 $0
2009 WATER & SEWER BOND CONSTRUCTION FUND $747 $0 $0 $319 $425 $0
WATER CIP/IMPACT FEE FUND (480)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
CW IMPACT FEES-2008 $401,311 $412,992 $412,992 $212,976 $283,968 $267,264
CHARGES FOR SERVICES $401,311 $412,992 $412,992 $212,976 $283,968 $267,264
INVESTMENTS $378 $235 $235 $123 $162 $134
TEXPOOL 555222
LONE STAR INVEST POOL 1 1 1 0 0 0
MBIA 28 30 30 10 15 15
CHECKING ACCOUNTS 9 10 10 5 8 8
INTEREST REVENUE $421 $281 $281 $140 $187 $159
WATER CIP/IMPACT FEE FUND $401,732 $413,273 $413,273 $213,116 $284,155 $267,423
SEWER CIP/IMPACT FEE FUND (580)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
CW IMPACT FEES-2008 $201,630 $223,200 $223,200 $112,032 $149,376 $144,480
CHARGES FOR SERVICES $201,630 $223,200 $223,200 $112,032 $149,376 $144,480
INVESTMENTS $111 $530 $530 $52 $69 $49
TEXPOOL 222111
MBIA 10 10 10 4 5 5
CHECKING ACCOUNTS 455121
INTEREST REVENUE $127 $547 $547 $58 $77 $56
SEWER CIP/IMPACT FEE FUND $201,757 $223,747 $223,747 $112,090 $149,453 $144,536
89
REVENUE SCHEDULES
WATER & SEWER REVENUE DEBT FUND (490)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
INVESTMENTS $1,465 $855 $855 $1,546 $1,937 $2,400
TEXPOOL 12 15 15 22 50 50
LONE STAR INVEST POOL 2 5 5 0 0 0
MBIA 72 75 75 123 200 200
CHECKING ACCOUNTS 31 50 50 62 150 150
INTEREST REVENUE $1,582 $1,000 $1,000 $1,753 $2,337 $2,800
TRANS FROM W/S OPER FUND $2,594,356 $2,645,172 $2,645,172 $2,645,172 $2,815,172 2,794,684
WATER CIP/IMPACT FEE FUND 425,000 450,000 450,000 300,000 350,000 300,000
TAX DEBT SERVICE 0 0 6,085,000 6,085,000 6,085,000 0
SEWER CIP/IMPACT FEE FUND 265,000 190,000 190,000 95,000 120,000 100,000
OTHER FINANCING SOURCES $3,284,356 $3,285,172 $9,370,172 $9,125,172 $9,370,172 $3,194,684
WATER & SEWER REVENUE DEBT FUND $3,285,938 $3,286,172 $9,371,172 $9,126,925 $9,372,509 $3,197,484
VEHICLE REPLACEMENT FUND (301)
ACCOUNT DESCRIPTION
FY14
ACTUAL
FY15
ORIGINAL
BUDGET
FY15
AMENDED
BUDGET
FY15
YTD
6/30/2015
FY15
YEAR END
ESTIMATE
FY16
ADOPTED
BUDGET
INVESTMENTS $707 $740 $740 $602 $796 $860
TEXPOOL 9 40 40 8 10 10
CHECKING ACCOUNTS 16 20 20 16 30 30
INTEREST REVENUE $732 $800 $800 $626 $836 $900
LEASE REVENUE $321,725 $359,125 $359,125 $269,344 $284,344 $355,129
LEASE REVENUE $321,725 $359,125 $359,125 $269,344 $284,344 $355,129
SALE OF FIXED ASSETS $28,034 $0 $0 $7,710 $7,710 $0
OTHER FINANCING SOURCES $28,034 $0 $0 $7,710 $7,710 $0
VEHICLE REPLACEMENT PLAN $350,491 $359,925 $359,925 $277,680 $292,890 $356,029
90
General and Administrative Transfers
91
Transfers to Other Funds
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/2015
FY15
Year End
Estimate
FY16
Adopted
Budget
TAX DEBT SERVICE
W/S Revenue Debt Service Fund $0 $0 $6,085,000 $6,085,000 $6,085,000 $0
TOTAL $0 $0 $6,085,000 $6,085,000 $6,085,000 $0
2014 G.O. BOND FUND
Tax Debt Service Fund $0 $0 $318,458 $318,457 $318,457 $0
TOTAL $0 $0 $318,458 $318,457 $318,457 $0
WATER AND SEWER OPERATING FUND
General Fund $1,183,194 $1,226,205 $1,226,205 $919,654 $1,226,205 $1,321,284
TDRA Grant Fund 0 0 272,858 0 272,858 0
Vehicle Replacement Fund 000000
2006 W/S Bond Fund 00000
W/S Revenue Debt Service Fund 2,594,356 0 2,645,172 $2,645,172 2,815,172 2,794,684
TOTAL $3,777,550 $1,226,205 $4,144,235 $3,564,826 $4,314,235
$4,115,968
WATER AND SEWER REVENUE DEBT FUNDS
Tax Debt Service Fund $616,150 $620,900 $925,151 $925,151 $925,151 $851,800
TOTAL $616,150 $620,900 $925,151 $925,151 $925,151 $851,800
WATER CIP/IMPACT FEE FUND
W/S Revenue Debt Service Fund $425,000 $450,000 $450,000 $300,000 $350,000 $275,000
TOTAL $425,000 $450,000 $450,000 $300,000 $350,000 $275,000
SEWER CIP/IMPACT FEE FUND
W/S Revenue Debt Service Fund $265,000 $190,000 $190,000 $95,000 $120,000 $125,000
TOTAL $265,000 $190,000 $190,000 $95,000 $120,000 $125,000
TOTAL TRANSFERS TO OTHER FUNDS $5,083,700 $2,487,105 $12,112,844 $11,288,434 $12,112,843 $5,367,768
92
Transfers from Other Funds
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/2015
FY15
Year End
Estimate
FY16
Adopted
Budget
GENERAL FUND
W/S Operation Fund $1,183,194 $1,226,205 $1,226,205 $919,654 $1,226,205 $1,321,284
TOTAL $1,183,194 $1,226,205 $1,226,205 $919,654 $1,226,205 $1,321,284
TDRA GRANT FUND
W/S Operations Fund $0 $0 $272,858 $0 $272,858 $0
TOTAL $0 $0 $272,858 $0 $272,858 $0
TAX DEBT SERVICE FUND
2014 G.O. Bond Fund $0 $0 $318,458 $318,457 $318,457 $0
W/S Revenue Debt Service Fund $616,150 $620,900 $925,151 $925,151 $925,151 $851,800
TOTAL $616,150 $620,900 $1,243,609 $1,243,608 $1,243,608 $851,800
WATER AND SEWER REVENUE DEBT SERVICE FUND
W/S Operation Fund $2,594,356 $2,645,172 $2,645,172 $2,645,172 $2,815,172 $2,794,684
Water CIP/Impact Fee Fund 425,000 450,000 450,000 300,000 350,000 275,000
Sewer CIP/Impact Fee Fund 265,000 190,000 190,000 95,000 120,000 125,000
Tax Debt Service Fund 0 0 6,085,000 6,085,000 6,085,000 0
TOTAL $3,284,356 $3,285,172 $9,370,172 $9,125,172 $9,370,172 $3,194,684
TOTAL TRANSFERS FROM OTHER FUNDS $5,083,700 $5,132,277 $12,112,844 $11,288,434 $12,112,843 $5,367,768
93
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
General Obligation Bonds $775,533 $766,751 $814,631 $576,842 $814,631 $898,269
Certificates of Obligations $0 $0 $0 $0 $0 $0
Refunding Bonds $2,313,541 $2,315,769 $2,744,772 $2,328,891 $2,744,772 $3,526,894
Revenue Bonds $1,637,763 $1,631,653 $1,327,402 $846,191 $1,327,402 $837,640
Other Tax Debt $159,420 $159,367 $159,367 $159,238 $159,238 $66,912
Total $4,886,257 $4,873,540 $5,046,172 $3,911,162 $5,046,043 $5,329,715
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:
$2,974,520,186
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.
$40,156,023 City of Friendswood's Maximum Legal Debt Service Requirement (based on tax rate of $1.35 per $100 value)
2,757,780$City of Friendswood's maximum annual debt service requirement for existing G.O. debt (will occur in fiscal year 2016)
$37,398,243 City of Friendswood's FY16 Debt Margin
According to the City's Financial Advisor, a debt margin of $37,398,243 translates into additional debt capacity of approximately $435 million in bonds
(depending on factors such as the number of sales and the interest environment).
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
In FY 2014-15, the City refinanced its 2006 Series Water & Sewer Revenue Bonds as a portion of the Series 2014 General Obligation Bonds. Debt
service payments on the Series 2014 Bonds will be supported by the Water & Sewer Fund 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.
The Water and Sewer Revenue Debt Service Fund is used to account for payment of principal and interest on all enterprise fund long-term debt of
the City issued for utility capital improvements. Accrual basis of budgeting and accounting are used in the Water & Sewer Revenue Debt Service
Fund with the following exceptions: debt principal payments are budgeted as expenses, bond issuance costs are for the full amount in the bond sale
year, interfund transfers between Enterprise Funds are budgeted as income and expense. The expenses are reclassified for reporting purposes in
the CAFR.
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 FY16, the City's legal debt margin is
$40,156,024. This means the City could issue debt (bonds) up to an amount that generates a maximum annual debt service requirement of less
than $40,156,024.
Debt Service Funds Overview
94
YEAR PRINCIPAL INTEREST TOTAL
2016 1,450,881 677,049 2,127,930
2017 1,430,000 641,687 2,071,687
2018 1,465,000 609,893 2,074,893
2019 1,495,000 576,805 2,071,805
2020 1,530,000 542,280 2,072,280
2021 1,570,000 500,230 2,070,230
2022 1,625,000 448,605 2,073,605
2023 1,680,000 393,943 2,073,943
2024 1,735,000 336,005 2,071,005
2025 1,800,000 274,893 2,074,893
2026 1,860,000 213,366 2,073,366
2027 1,160,000 166,128 1,326,128
2028 1,195,000 132,669 1,327,669
2029 1,230,000 97,544 1,327,544
2030 1,270,000 59,925 1,329,925
2031 160,000 36,925 196,925
2032 165,000 29,806 194,806
2033 175,000 21,731 196,731
2034 180,000 13,300 193,3002035190,000 4,513 194,513
Total $23,365,881 $5,777,297 $29,143,178
-
0.5
1.0
1.5
2.0
2.5
MillionsTax Debt Service To Maturity
PRINCIPAL INTEREST
95
Tax Debt Service Fund
FY14
Actual
FY14
Original
Budget
FY14
Amended
Budget
FY14
YTD
6/30/14
FY14
Year End
Estimate
FY15
Adopted
Budget
General Obligation Bonds
Principal $500,000 $510,000 $510,000 $510,000 $510,000 $525,000
Interest 274,733 255,251 302,381 65,292 302,381 371,769
Issuance Cost 0 0 0 0 0 0
Paying Agent Fees 800 1,500 2,250 1,550 2,250 1,500
Total $775,533 $766,751 $814,631 $576,842 $814,631 $898,269
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 $425,000 $440,000 $500,000 $500,000 $500,000 $865,000
Interest 230,400 221,750 281,378 172,703 281,378 299,250
Issuance Cost 0 0 0 0 0 0
Paying Agent Fees 500 500 1,500 1,500 1,500 1,500
Total $655,900 $662,250 $782,878 $674,203 $782,878 $1,165,750
Other Tax Debt
Principal $145,379 $150,634 $150,634 $150,531 $150,531 $60,881
Interest 14,041 8,733 8,733 8,707 8,707 6,031
Issuance Cost 0 0 0 0 0 0
Paying Agent Fees 0 0 0 0 0 0
Total $159,420 $159,367 $159,367 $159,238 $159,238 $66,912
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 $1,590,853 $1,588,368 $1,756,876 $1,410,283 $1,756,747 $2,130,931
96
93-11 PRINCIPAL - 2003 GO BONDS $0 $0 $0 $0 $0 $0
93-12 PRINCIPAL - 2005 GO BONDS 390,000 400,000 400,000 400,000 400,000 0
93-13 PRINCIPAL - 2010 GO BONDS 110,000 110,000 110,000 110,000 110,000 115,000
93-15 PRINCIPAL - 2012 REFUNDING GO BONDS 425,000 440,000 440,000 440,000 440,000 460,000
93-16 PRINCIPAL - 2014 REFUNDING GO BONDS 0 0 60,000 60,000 60,000 405,000
93-17 PRINCIPAL - 2015 GO BONDS 0 0 0 0 0 410,000
BOND AND GO PRINCIPAL $925,000 $950,000 $1,010,000 $1,010,000 $1,010,000 $1,390,000
93-70 PRINCIPAL - 10 COMPUTER REFRESH $0 $0 $0 $0 $0 $0
93-95 PRINCIPAL - 13 PUBLIC WORKS EQUIP 48,716 49,179 49,179 49,075 49,075 0
93-96 PRINCIPAL - 08 FIRE TRUCK 57,870 60,739 60,739 60,740 60,740 60,881
93-97 PRINCIPAL - 09 GRADALL 38,793 40,716 40,716 40,716 40,716 0
OTHER DEBT PRINCIPAL $145,379 $150,634 $150,634 $150,531 $150,531 $60,881
93-12 INTEREST - 2005 GO BONDS $153,358 $136,076 $14,173 $8,750 $14,173 $0
93-13 INTEREST - 2010 GO BONDS 121,375 119,175 119,175 60,138 119,175 116,925
93-15 INTEREST - 2012 REFUNDING GO BONDS 230,400 221,750 221,750 113,075 221,750 212,750
93-16 INTEREST - 2014 REFUNDING GO BONDS 0 0 59,628 59,628 59,628 86,500
93-17 INTEREST - 2015 GO BONDS 0 0 169,033 (3,596) 169,033 254,844
BOND AND GO INTEREST $505,133 $477,001 $583,759 $237,995 $583,759 $671,019
93-70 INTEREST - 10 COMPUTER REFRESH $0 $0 $0 $0 $0 $0
93-95 INTEREST - 13 PUBLIC WORKS EQUIP 1,058 541 541 516 516 0
93-96 INTEREST - 08 FIRE TRUCK 9,041 6,172 6,172 6,172 6,172 6,031
93-97 INTEREST - 09 GRADALL 3,942 2,020 2,020 2,019 2,019 0
OTHER DEBT INTEREST $14,041 $8,733 $8,733 $8,707 $8,707 $6,031
93-12 FISCAL FEES - 05 GO BONDS $300 $750 $750 $300 $750 $0
93-13 FISCAL FEES - 10 GO BONDS 500 750 750 500 750 750
93-15 FISCAL FEES - 12 REFUNDING GO BONDS 500 500 500 500 500 500
93-16 FISCAL FEES - 14 REFUNDING GO BONDS 0 0 1,000 1,000 1,000 1,000
93-17 FISCAL FEES - 15 GO BONDS 0 0 750 750 750 750
FISCAL AGENT FEES $1,300 $2,000 $3,750 $3,050 $3,750 $3,000
Total for TAX DEBT SERVICE FUND $1,590,853 $1,588,368 $1,756,876 $1,410,283 $1,756,747 $2,130,931
Debt Service
Tax Debt Service Fund
Account Listing
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY 16
Adopted
Budget
97
YEAR PRINCIPAL INTEREST TOTAL
2016 1,450,881 677,049 2,127,930
2017 1,430,000 641,687 2,071,687
2018 1,465,000 609,893 2,074,893
2019 1,495,000 576,805 2,071,805
2020 1,530,000 542,280 2,072,280
2021 1,570,000 500,230 2,070,230
2022 1,625,000 448,605 2,073,605
2023 1,680,000 393,943 2,073,943
2024 1,735,000 336,005 2,071,005
2025 1,800,000 274,893 2,074,893
2026 1,860,000 213,366 2,073,366
2027 1,160,000 166,128 1,326,128
2028 1,195,000 132,669 1,327,669
2029 1,230,000 97,544 1,327,544
2030 1,270,000 59,925 1,329,925
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 4,513 194,513
TOTAL $23,365,881 $5,777,297 $29,143,178
Tax Debt Service Fund
Summary Schedule of Tax Debt Service to Maturity
98
Tax Debt Service Fund
YEAR PRINCIPAL INTEREST TOTAL
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 4,513 194,513
TOTAL $2,970,000 $1,352,925 $4,322,925
YEAR PRINCIPAL INTEREST TOTAL
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 $7,960,000 $1,312,550 $9,272,550
Schedule of 2010 General Obligation Bonds
By Maturity Date
By Maturity Date
Schedule of 2012 General Obligation Refunding Bonds
99
Tax Debt Service Fund
YEAR PRINCIPAL INTEREST TOTAL
2016 405,000 86,499 491,499
2017 75,000 81,699 156,699
2018 80,000 80,149 160,149
2019 75,000 78,599 153,599
2020 80,000 77,049 157,049
2021 75,000 75,124 150,124
2022 80,000 72,799 152,799
2023 480,000 64,399 544,399
2024 480,000 47,599 527,599
2025 500,000 27,999 527,999
2026 450,000 9,010 459,010
TOTAL $2,780,000 $700,925 $3,480,925
YEAR PRINCIPAL INTEREST TOTAL
2016 410,000 254,844 664,844
2017 425,000 245,963 670,963
2018 435,000 235,744 670,744
2019 450,000 224,681 674,681
2020 460,000 213,306 673,306
2021 475,000 200,431 675,431
2022 490,000 185,956 675,956
2023 505,000 171,031 676,031
2024 520,000 155,656 675,656
2025 535,000 141,169 676,169
2026 605,000 126,919 731,919
2027 1,025,000 105,903 1,130,903
2028 1,055,000 77,944 1,132,944
2029 1,085,000 48,519 1,133,519
2030 1,120,000 16,800 1,136,800
- - -
TOTAL $9,595,000 $2,404,866 $11,999,866
YEAR PRINCIPAL INTEREST TOTAL
2016 60,881 6,031 66,912
TOTAL $60,881 $6,031 $66,912
Schedule of 2015 General Obligation Bonds
By Maturity Date
By Maturity Date
Schedule of 2014 General Obligation Refund Bonds
Estimated Obligations Under Capital Leases
100
YEAR PRINCIPAL INTEREST TOTAL
2016 1,770,000 1,424,684 3,194,684
2017 1,840,000 1,360,071 3,200,071
2018 1,910,000 1,289,606 3,199,606
2019 1,980,000 1,215,759 3,195,759
2020 2,065,000 1,131,185 3,196,185
2021 2,165,000 1,035,236 3,200,236
2022 1,760,000 952,202 2,712,202
2023 1,825,000 883,209 2,708,209
2024 1,905,000 806,306 2,711,306
2025 1,990,000 720,836 2,710,836
2026 2,135,000 628,651 2,763,651
2027 2,140,000 532,623 2,672,623
2028 2,245,000 434,855 2,679,855
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 59,875 834,8752034810,000 20,250 830,250
Total $33,795,000 $13,264,859 $47,059,859
-
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
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
Revenue Bonds
Principal $330,000 $345,000 $345,000 $345,000 $345,000 $355,000
Interest 1,306,713 1,285,153 980,902 500,441 980,902 481,140
Issuance Cost 0 0 0 0 0 0
Paying Agent Fees 1,050 1,500 1,500 750 1,500 1,500
Total $1,637,763 $1,631,653 $1,327,402 $846,191 $1,327,402 $837,640
Refunding Bonds
Principal $1,325,000 $1,365,000 $1,510,000 $1,495,000 $1,510,000 $1,415,000
Interest 332,141 287,769 449,294 157,088 449,294 943,544
Issuance Cost 0 0 0 0 0 0
Paying Agent Fees 500 750 2,600 2,600 2,600 2,600
Total $1,657,641 $1,653,519 $1,961,894 $1,654,688 $1,961,894 $2,361,144
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 $3,295,404 $3,285,172 $3,289,296 $2,500,879 $3,289,296 $3,198,784
102
93-14 PRINCIPAL - 10 REFUND GO BONDS (W/S)$490,000 $505,000 $505,000 $490,000 $505,000 $525,000
93-16 PRINCIPAL - 14 REFUND GO BONDS (W/S)0 0 145,000 145,000 145,000 5,000
93-53 PRINCIPAL - 09 W/S BONDS 330,000 345,000 345,000 345,000 345,000 355,000
93-66 PRINCIPAL - 06 REFUND BONDS 835,000 860,000 860,000 860,000 860,000 885,000
BOND PRINCIPAL $1,655,000 $1,710,000 $1,855,000 $1,840,000 $1,855,000 $1,770,000
93-14 INTEREST - 10 REFUND GO BONDS (W/S)$125,100 $115,150 $115,150 $60,100 $115,150 $104,850
93-16 INTEREST - 14 REFUND GO BONDS (W/S)0 0 161,525 9,050 161,525 214,350
93-45 INTEREST - 01 W/S BONDS 16,185 0 0 0 0 0
93-49 INTEREST - 06 W/S BONDS 782,903 790,875 486,624 250,283 486,624 0
93-53 INTEREST - 09 W/S BONDS 507,625 494,278 494,278 250,158 494,278 481,140
93-66 INTEREST - 06 REFUND BONDS 207,041 172,619 172,619 87,938 172,619 624,344
BOND INTEREST $1,638,854 $1,572,922 $1,430,196 $657,529 $1,430,196 $1,424,684
93-14 FISCAL FEES - 10 REFUND GO BONDS (W/S)$500 $750 $750 $750 $750 $750
93-16 FISCAL FEES - 14 REFUND GO BONDS (W/S)0 0 1,850 1,850 1,850 1,850
93-49 FISCAL FEES - 06 W/S BONDS 300 750 750 750 750 0
93-53 FISCAL FEES - 09 W/S BONDS 750 750 750 0 750 750
93-66 FISCAL FEES - 06 REFUND BONDS 0 0 0 0 0 750
FISCAL AGENT FEES $1,550 $2,250 $4,100 $3,350 $4,100 $4,100
Total for W/S DEBT FUND $3,295,404 $3,285,172 $3,289,296 $2,500,879 $3,289,296 $3,198,784
Debt Service
Water and Sewer Fund
Account Listing
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY 16
Adopted
Budget
103
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2016 1,442,550 327,450 1,193,677 231,007 2,636,227 558,457 3,194,684
2017 1,497,750 342,250 1,142,629 217,442 2,640,379 559,692 3,200,071
2018 1,552,950 357,050 1,086,544 203,062 2,639,494 560,112 3,199,606
2019 1,611,850 368,150 1,027,884 187,874 2,639,734 556,024 3,195,759
2020 1,678,350 386,650 960,800 170,385 2,639,150 557,035 3,196,185
2021 1,759,850 405,150 884,646 150,590 2,644,496 555,740 3,200,236
2022 1,608,300 151,700 815,533 136,669 2,423,833 288,369 2,712,202
2023 1,665,900 159,100 754,310 128,899 2,420,210 287,999 2,708,209
2024 1,736,650 168,350 685,594 120,713 2,422,244 289,063 2,711,306
2025 1,814,250 175,750 608,726 112,110 2,422,976 287,860 2,710,836
2026 1,554,100 580,900 534,005 94,646 2,088,105 675,546 2,763,651
2027 1,945,750 194,250 455,903 76,720 2,401,653 270,970 2,672,623
2028 2,041,500 203,500 368,079 66,776 2,409,579 270,276 2,679,855
2029 1,795,300 669,700 281,005 46,620 2,076,305 716,320 2,792,625
2030 1,878,850 701,150 194,987 15,776 2,073,837 716,926 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 28,603,900$5,191,100$11,305,572$1,959,288$39,909,472$7,150,388$47,059,859$
100% WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
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 3,435,000$-$378,850$-$3,813,850$-$3,813,850$
100% WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2016 5,000 - 214,350 - 219,350 - 219,350
2017 5,000 - 214,250 - 219,250 - 219,250
2018 5,000 - 214,150 - 219,150 - 219,150
2019 5,000 - 214,050 - 219,050 - 219,050
2020 5,000 - 213,950 - 218,950 - 218,950
2021 10,000 - 213,750 - 223,750 - 223,750
2022 875,000 - 200,475 - 1,075,475 - 1,075,475
2023 905,000 - 173,775 - 1,078,775 - 1,078,775
2024 930,000 - 141,600 - 1,071,600 - 1,071,600
2025 975,000 - 103,500 - 1,078,500 - 1,078,500
2026 - - 84,000 - 84,000 - 84,000
2027 1,025,000 - 63,500 - 1,088,500 - 1,088,500
2028 1,075,000 - 21,500 - 1,096,500 - 1,096,500
TOTAL 5,820,000$-$2,072,850$-$7,892,850$-$7,892,850$
(REFINANCED AS SERIES 2010B GENERAL OBLIGATION BONDS)
DEBT SUPPORTED BY WATERWORKS AND SEWER SYSTEM
SCHEDULE OF 2006 WATERWORKS AND WASTEWATER SYSTEM
(REFINANCED AS A PORTION OF THE SERIES 2014 GENERAL OBLIGATION BONDS)
WATER AND WASTEWATER REVENUE DEBT SERVICE
SUMMARY SCHEDULE OF REVENUE DEBT SERVICE TO MATURITY
SCHEDULE OF 2001 WATERWORKS AND WASTEWATER SYSTEM
DEBT SUPPORTED BY WATERWORKS AND SEWER SYSTEM
REVENUE BONDS BY MATURITY DATE
REVENUE BONDS BY MATURITY DATE
104
WATER AND WASTEWATER REVENUE DEBT SERVICE
63%37%
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2016 557,550 327,450 393,337 231,007 950,887 558,457 1,509,344
2017 582,750 342,250 370,239 217,442 952,989 559,692 1,512,681
2018 607,950 357,050 345,754 203,062 953,704 560,112 1,513,816
2019 626,850 368,150 319,894 187,874 946,744 556,024 1,502,769
2020 658,350 386,650 290,115 170,385 948,465 557,035 1,505,500
2021 689,850 405,150 256,410 150,590 946,260 555,740 1,502,000
2022 258,300 151,700 232,706 136,669 491,006 288,369 779,375
2023 270,900 159,100 219,476 128,899 490,376 287,999 778,375
2024 286,650 168,350 205,538 120,713 492,188 289,063 781,250
2025 299,250 175,750 190,890 112,110 490,140 287,860 778,000
2026 989,100 580,900 161,154 94,646 1,150,254 675,546 1,825,800
2027 330,750 194,250 130,631 76,720 461,381 270,970 732,350
2028 346,500 203,500 113,699 66,776 460,199 270,276 730,475
2029 1,140,300 669,700 79,380 46,620 1,219,680 716,320 1,936,000
2030 1,193,850 701,150 26,862 15,776 1,220,712 716,926 1,937,638
TOTAL 8,838,900$ 5,191,100$ 3,336,084$ 1,959,288$ 12,174,984$ 7,150,388$ 19,325,372$
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
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 10,510,000$-$5,517,787$-$16,027,787$-$16,027,787$
SCHEDULE OF 2009 WATERWORKS & WASTEWATER BONDS
SCHEDULE OF 2006 REFUND BONDS BY MATURITY DATE
105
Capital Improvement Program
106
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.
107
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
108
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 2015 – 2016, our population is expected to reach 39,358; a 9.9%
increase in 5 years and an increase of 35.5% 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 $14,383,690 and includes repairs as prescribed
in the City’s streets maintenance master plan (based on severity of disrepair), Lake
Friendswood improvements and sewer line maintenance. It also includes $6.2 million for
ongoing phases of several of the bond projects authorized in 2013 listed below.
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, 55% of the CIP funding uses during
the next five years are proposed utility improvements. Streets, facilities, parks and
drainage improvement projects make up the other 45% of the CIP program. Beyond the
next five years, the proposed CIP focus will be maintained with utility infrastructure
improvements making up 53% and streets, drainage and facilities improvements consisting
of 47% of the plan.
109
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 2015 – 2016.
Annually, adjustments are made to the estimates based on the Municipal Cost Index percent
of change.
Operational supplies cost – approximately $0.36 to $1.07 per sq. ft.
Facilities electricity cost – approximately $3.53 to $3.59 per sq. ft.
Building maintenance cost – approximately $1.07 to $1.49 per sq. ft.
Janitorial services cost – approximately $1.05 to $1.21 per sq. ft.
Water, sewer & storm water line cleaning/maintenance – approximately $1,825
per mile
Wastewater Treatment – approximately $1.27 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 &
Equipment
Improvements
$11,897,347
20%
Street
Improvements
$9,841,677
17%
Parks & Recreation
Improvements
$3,282,029
6%
Water
Improvements
$17,182,000
30%
Sewer
Improvements
$14,424,530
25%
Drainage
Improvements
$1,000,000
2%
Proposed CIP Funding Uses
Fiscal Years 2016 - 2020
$57,627,583
110
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 $68.0
million; of which, $31.9 million is to be general obligation funds supported and $36.1 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 currently resulting from economic declines
in the oil and gas industry. This challenge means the City has to utilize a variety of sources
for funding capital expenditures. In previous years, the City has issued General Obligation
Bonds, Certificates of Obligation and Revenue Bonds to support the Capital Improvements
Plan.
FY16
Operating Budget
$46,493,615
FY16
Capital Budget
$14,383,690
Capital Operating Impact
$20,501
(estimated)
111
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 rehabilitations of three (3) of the
City’s water plants occurred in FY15. The 5-year CIP includes replacement of a 42” water
main and FM 528 water line, additional water plant rehabilitations and lift station
replacements. 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, if available, may be a potential funding source for
the second elevated water storage tank rehab and central 16” interconnect projects planned
for FY17.
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. The FY15 budget included $9.4
million to complete projects identified in the 1st round of the bonds.
This year’s budget reflects anticipated bond proceeds totaling about $6.6 million for round 2
of the bond projects authorized in 2013. The remaining portion of the bond proceeds will
finish out the round 3 projects scheduled for completion in years 2 and 3 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.
112
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 $808,973 for FY16 and $500,000
for each fiscal year 2017 through 2020.
The City’s recommended significant non-routine capital expenditures for the next five years
of the CIP plan, totaling $53.3 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
$329,091
0%
General Fund
Operating Budget
Supported
$2,961,473
5%
General Obligation
Bonds Supported
$20,171,876
35%Grant Funds
Supported
$1,558,613
3%
Water & Sewer
Working Capital
Supported
$482,000
1%
Water & Sewer
Operating Fund
Supported
$1,500,000
3%
Water & Sewer
Revenue Bonds
Supported
$29,624,530
51%
Proposed CIP Funding Sources
Fiscal Years 2016 - 2020
$57,627,583
113
Capital Improvement Program
_____________________________________________________________
Proposed Utility Funds 2015 2016 2017 2018 2019
Total 5 Year
Plan
Sewer Improvements
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 5,949,530
$ 300,000
$ 5,649,530
$ 6,575,000
$ 300,000
$ 6,275,000
$ 300,000
$ 300,000
$ 0
$ 300,000
$ 300,000
$ 0
$ 1,300,000
$ 300,000
$ 1,000,000
$14,424,530
$1,500,000
$ 12,924,530
Water Improvements
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 0
$ 0
$ 0
$ 482,000
$ 482,000
$ 0
$ 6,659,000
$ 0
$ 6,659,000
$ 3,041,000
$ 0
$ 3,041,000
$ 7,000,000
$ 0
$ 7,000,000
$17,182,000
$ 482,000
$ 16,700,000
Total Utility Funds
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 5,949,530
$ 300,000
$ 5,649,530
$ 7,057,000
$ 782,000
$6,275,000
$ 6,959,000
$ 300,000
$ 6,659,000
$ 3,341,000
$ 300,000
$ 3,041,000
$ 8,300,000
$ 300,000
$ 8,000,000
$31,606,530
$ 1,982,000
$ 29,624,530
Proposed General
Obligations Funds 2016 2017 2018 2019 2020
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
$ 6,328,438
$ 6,328,438
$ 0
$ 1,503,909
$ 1,503,909
$ 0
$ 4,065,000
$ 4,065,000
$ 0
$ 0
$ 0
$ 0
$ 0
$ 0
$ 0
$11,897,347
$11,897,347
$ 0
Parks
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 545,439
$ 545,439
$ 0
$ 640,905
$ 640,905
$ 0
$ 2,011,814
$ 2,011,814
$ 0
$ 41,727
$ 41,727
$ 0
$ 42,144
$ 42,144
$ 0
$ 3,282,029
$ 3,282,029
$ 0
Streets
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 1,560,283
$ 1,560,283
$ 0
$ 4,330,544
$4,330,544
$ 0
$ 2,950,850
$ 2,950,850
$ 0
$ 500,000
$ 500,000
$ 0
$ 500,000
$ 500,000
$ 0
$9,841,677
$9,841,677
$ 0
Total G.O. Funds
Estimated Cost
Authorized Funds
Supplemental Funds Needed
$ 8,434,160
$ 8,434,160
$ 0
$ 6,475,358
$6,475,358
$ 0
$ 10,027,664
$ 10,027,664
$ 0
$ 541,727
$ 541,727
$ 0
$ 542,144
$ 542,144
$ 0
$ 26,021,053
$ 26,021,053
$ 0
114
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
$653,000 $500,000 $2,116,392 $405,954 $2,116,392 $961,473
Economic Development
Administration Grant Fund 292,533 0 242,779 208,756 242,779 0
Texas Department of
Rural Affairs Grant Fund 909,843 2,850,830 3,374,261 1,967,213 2,622,951 751,310
Police Investigations Fund 28,441 0 0 0 0 0
Park Land Dedication Fund 72,028 159,414 182,919 29,898 39,864 163,001
501,982 3,254,795 9,415,922 2,011,674 9,416,225 6,558,376
1,493,467 300,000 4,522,872 1,855,807 4,522,872 300,000
2006 Water and Sewer
370,886 0 1,151,362 142,893 1,155,151 0
393,874 0 484,350 94,687 432,223 0
Water and Sewer
Funding to be Determined 0 0 0 0 0 5,649,530
$4,716,054 $7,065,039 $21,490,857 $6,716,882 $20,548,457 $14,383,690
Construction Fund
2009 Water and Sewer
Construction Fund
Water and Sewer Fund
Capital Projects
Construction Funds
General Fund
Project Summary by Fund
General Obligation
115
Asphalt Overlay Program $189,306 $0 $0 $0 $0 $0 $0 $0 $0 $0
Brittany Bay Blvd 0 0 0 0 0 0 0 0 0 0
Concrete Repairs 0 500,000 944,308 357,183 944,308 808,973 500,000 500,000 500,000 500,000
Friendswood Link Road 2,850 0 637,943 18,685 637,943 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 0 0 0 0 0 0 0 0
Stadium Lane Parking 0 0 0 0 0 0 0 0 0 0
STREET PROJECTS $192,156 $500,000 $1,582,251 $375,868 $1,582,251 $808,973 $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 0 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)0 0 0 0 0 0 0 0 0 0
Stevenson Park Gazebo (driveway)0 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 57,500 0 0 0 0
Stevenson Park Splash Pad Improvements 0 0 15,155 16,611 15,155 0 0 0 0 0
Stevenson Park Bridge to Old City Park 22,700 0 15,000 0 15,000 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 12,320 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 0 260,031 6,000 260,031 0 0 0 0 0
Renwick Lighting 0 0 0 0 0 0 0 0 0 0
PARKS PROJECTS $35,020 $0 $290,186 $22,611 $290,186 $57,500 $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 0 210,387 0 210,387 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
Public Works Building Renovation 0 0 7,500 7,475 7,500 0 0 0 0 0
Fire Station #3 Renovation/Modification 150,924 0 0 0 0 0 0 0 0 0
FACILITY PROJECTS $150,924 $0 $217,887 $7,475 $217,887 $0 $0 $0 $0 $0
Public Works Capital Equipment $0 $0 $0 $0 $0 $78,000 $0 $0 $0 $0
Parks & Recreation Capital Equipment 0 0 0 0 0 17,000 0 0 0 0
Information Technology Computer Capital Equipment 0 0 26,068 0 26,068 0 0 0 0 0
Public Safety Capital Equipment 274,900 0 0 0 0 0 0 0 0 0
EQUIPMENT PROJECTS $274,900 $0 $26,068 $0 $26,068 $95,000 $0 $0 $0 $0
GENERAL FUND PROJECTS $653,000 $500,000 $2,116,392 $405,954 $2,116,392 $961,473 $500,000 $1,500,000 $500,000 $500,000
FY20
Proposed
Budget
Capital Improvement Plan
FY15-16 Budget
General Fund
FY14
ActualProject Name
FY16
Adopted
Budget
FY17
Proposed
Budget
FY15
Original
Budget
FY15
Amended
Budget
FY19
Proposed
Budget
FY18
Proposed
Budget
FY15
Year End
Estimate
FY15
YTD
6/30/15
116
General Fund (001)
Capital Improvement Projects
Account Listing
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
66-10 Building Renovations $0 $0 $7,500 $7,475 $7,500 $0
81-20 Buildings 000000
82-30 Parking/Driveways 000000
84-00 Capital Operating Equipment 000000
88-00 Capital Equipment 0 0 26,068 0 26,068 0
85-96 Surveying 000000
85-97 Soil/Concrete Testing 000000
General Government Total $0 $0 $33,568 $7,475 $33,568 $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 000000
81-20 Buildings 000000
85-81 Preliminary Study 000000
85-82 Design Engineering 000000
85-83 Architectural Services 000000
85-91 Construction (Contracted)150,92400000
85-97 Soil/Concrete Testing 000000
88-00 Capital Equipment 274,90000000
Public Safety Total $425,824 $0 $0 $0 $0 $0
65-10 Street Maintenance $0 $500,000 $516,394 $357,183 $516,394 $808,973
71-30 Engineering Services 000000
81-11 Easements And Row 1,000 0 39,580 2,000 39,580 0
85-10 Street & Sidewalk Improv 000000
85-11 Concrete Streets 0 0 3,971 0 3,971 0
85-12 Asphalt Streets 189,306 0 357,183 0 357,183 0
85-19 Other Street Improvements 000000
85-30 Drainage Improvements 0 00000
85-81 Preliminary Engineering 000000
85-82 Design Engineering 000000
85-84 Constr Administration 000000
85-91 Construction (Contracted)0 0 598,363 0 598,363 0
85-96 Surveying 000000
85-97 Construction Testing 1,850 0 66,760 16,685 66,760 0
85-98 Misc Construction Costs 000000
85-99 Geotechnical Services 000000
88-00 Capital Equipment 0000078,000
Public Works Total $192,156 $500,000 $1,582,251 $375,868 $1,582,251 $886,973
58-00 Operating Equipment < $5000 $0 $0 $0 $0 $0 $0
65-64 Park Trail/Sidewalk Maintenance 000000
82-20 Lighting 000000
81-12 Environmental Testing 0014,000 0 14,000 0
82-30 Other Property Imprvmnts/Parking 000000
84-00 Capital Operating Equipment 0 0 171,687 0 171,687 0
85-60 Parks Improvements 20,020 0 185,686 16,611 185,686 57,500
85-82 Design Engineering 3,500 0 89,500 6,000 89,500 0
85-83 Architectural Services 0 0 0 0 0 0
85-96 Surveying 11,50000000
82-40 Fence 000000
85-85 Construction Inspection 000000
85-91 Construction (Contracted)0024,700 0 24,700 0
85-97 Soil/Concrete Testing 009,000 0 9,000 0
85-99 Geotechnical Services 0 0 6,000 0 6,000 0
88-00 Capital Equipment 0000017,000
Culture & Recreation Total $35,020 $0 $500,573 $22,611 $500,573 $74,500
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 $653,000 $500,000 $2,116,392 $405,954 $2,116,392 $961,473
117
Capital Improvement Plan
FY15-16 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)11,253 160,726 383,474 34,467 383,474 0 0 0 0 0
Woodlawn (FM 2351 to Shadowbend)0 0 0 0 0 0 400,000 0 0 0
Townes Road (Lucian to Crofter Glen)11,253 94,725 266,383 34,467 266,383 0 0 0 0 0
Mary Ann (FM 518 to Christina)11,253 246,525 535,693 34,467 535,693 0 0 0 0 0
Blackhawk (Link Road to Whittier)0 0 0 0 0 0 1,000,523 815,610 0 0
Blackhawk (Whittier to Pennystone)0 0 0 0 0 0 1,101,613 901,320 0 0
Blackhawk (Pennystone to Regal Pine)0 0 0 0 0 0 900,014 733,920 0 0
Winding Road (Melody to Riverside)11,253 297,676 626,439 34,467 626,439 0 0 0 0 0
Friendswood Link Road 0 0 262,903 0 263,206 0 0 0 0 0
Blackhawk Boulevard 0 000000000
Oak Vista Drive 0 000000000
Wandering Trail 0 000000000
Other Street Improvements (as needed)0 0 0 0 0 0 0 0 0 0
STREET PROJECTS $45,011 $799,652 $2,074,892 $137,869 $2,075,195 $0 $3,402,150 $2,450,850 $0 $0
Annalea Whitehall Drain Phase II - IV $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Clover Acres Drainage 0 000000000
Coward Creek Watershed 0 0 0 0 0 0 0 0 0 0
Glennshannon Drainage 0 0 0 0 0 0 0 0 0 0
Mission Estates Outfall 0 000000000
Praire Wilde Drainage 0 000000000
Sun Meadow Drainage Phase II - V 0 000000000
W. Edgewood (FM 2351) Drainage Outfall Wegner Ditch0 000000000
Woodlawn Drainage 0 000000000
Library Expansion Project-Drawings 0 000000000
Baker Road Detention 0 000000000
Shadowbend Drainage Phase II 0 000000000
Shadowbend Drainage Phase III 0 000000000
Melody Lane Drainage 0 0 0 0 0 0 0 0 0 0
FM 518 Drainage Improvements 0 000000000
Mud Gully Detention & Conveyance 0 0 0 0 0 0 0 0 0 0
Southern Panhandle Reg. Detention 0 0 0 0 0 0 0 0 0 0
Northern Panhandle Reg. Detention 0 000000000
DRAINAGE PROJECTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Centennial Park Ph II & III $238,996 $98,000 $29,163 $17,059 $29,163 $0 $100,000 $0 $0 $0
Stevenson Park Improvements 17,444 168,813 156,070 107,284 156,070 0 0 0 0 0
1776 Park, Imperial Estates Improvements 0 0 0 0 0 0 0 500,000 0 0
Lake Friendswood Improvements 0 0 0 0 0 0 500,000 0 0 0
Expansion of Existing Parks 0 0 0 0 0 0 0 1,470,500 0 0
Friendswood Sports Park Improvements 62,910 819,080 2,901,622 69,554 2,901,622 0 0 0 0 0
Friendswood Sports Park Land Acq.2,000 0 1,207,680 1,217,283 1,207,680 324,938 0 0 0 0
PARKS PROJECTS $321,350 $1,085,893 $4,294,535 $1,411,180 $4,294,535 $324,938 $600,000 $1,970,500 $0 $0
Fire Station #4 Expansion $0 $0 $0 $0 $0 $0 $0 $4,065,000 $0 $0
Fire Station #5 Construction 14,820 178,500 641,680 128,633 641,680 6,233,438 1,125,000 0 0 0
Public Safety Bldg Ph I 0 000000000
Animal Control Building 0 000000000
Library Expansion 120,801 1,190,750 2,404,815 333,992 2,404,815 0 0 0 0 0
City Hall Parking Lot Expansion 0 000000000
Civic Center 0 000000000
Records Retention Center 0 000000000
FACILITY PROJECTS $135,621 $1,369,250 $3,046,495 $462,625 $3,046,495 $6,233,438 $1,125,000 $4,065,000 $0 $0
GENERAL OBLIGATION FUND PROJECTS $501,982 $3,254,795 $9,415,922 $2,011,674 $9,416,225 $6,558,376 $5,127,150 $8,486,350 $0 $0
Source for Future Years: The Capital Improvement Program Manual
FY20
Proposed
Budget
FY17
Proposed
Budget
FY18
Proposed
Budget
FY15
YTD
6/30/15Project Name
FY16
Adopted
Budget
FY19
Proposed
Budget
FY14
Actual
FY15
Year End
Estimate
FY15
Original
Budget
FY15
Amended
Budget
118
General Obligation Bonds Fund (250 - 253)
Capital Improvement Projects
Account Listing
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
58-00 Operating Equipment <$5000 $0 $0 $0 $0 $0 $0
66-00 Facility Maintenance 0 0 0 0 0 0
74-00 Operating Services 000000
78-00 Contract Services 0 0 0 0 0 0
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 14,820 469,680 128,633 469,680 0
85-83 Architectural Services 0 0 0 0 0 0
85-91 Construction (Contracted)0 178,500 172,000 0 172,000 6,233,438
85-97 Soil/Concrete Testing 000000
88-00 Capital Equipment 000000
Public Safety Total $14,820 $178,500 $641,680 $128,633 $641,680 $6,233,438
65-10 Street Maintenance $0 $0 $0 $0 $0 $0
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 0 0 0 0
85-12 Asphalt Streets 0 0 0 0 0 0
85-19 Other Street Improvements 000000
85-30 Drainage Improvements 0 0 0 0 0 0
85-81 Preliminary Engineering 000000
85-82 Design Engineering 45,011 0 176,687 137,869 176,687 0
85-84 Constr Administration 0 0 0 0 0 0
85-91 Construction (Contracted)0 799,652 1,898,205 0 1,898,508 0
85-96 Surveying 000000
85-97 Construction 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
Public Works Total $45,011 $799,652 $2,074,892 $137,869 $2,075,195 $0
58-00 Operating Equipment < $5000 $0 $0 $0 $0 $0 $0
78-30 Rental 0 0 825 0 825 0
81-10 Land 0 0 1,184,200 1,195,803 1,195,803 324,938
81-12 Environmental Assessment 2,000 0 6,215 4,214 6,215 0
81-13 Appraisals 0 0 6,400 6,400 6,400 0
82-20 Lighting 0 0 759,800 54,800 759,800 0
82-30 Other Property Imprvmnts/Parking 000000
85-60 Parks Improvements 319,350 0 191,739 139,098 191,739 0
85-65 Restrooms 0 0 542,180 0 542,180 0
85-83 Architectural Services 120,801 0 77,200 41,977 77,200 0
85-96 Surveying 0011,480 11,480 11,480 0
85-97 Soil/Concrete Testing 0017,050 0 17,050 0
85-99 Misc Construction Costs 0 0 10,386 0 10,386 0
82-40 Fence 0 0 0 0 0 0
85-85 Construction Inspection 0 0 0 0 0 0
85-91 Construction (Contracted)02,276,643 3,891,875 291,400 3,880,272 0
88-00 Capital Equipment 000000
Culture & Recreation Total $442,151 $2,276,643 $6,699,350 $1,745,172 $6,699,350 $324,938
GENERAL OBLIGATION FUND PROJECTS $501,982 $3,254,795 $9,415,922 $2,011,674 $9,416,225 $6,558,376
119
Capital Improvement Plan
FY15-16 Budget
Police Investigations Funds
Funds101 and 102
Police Communications Dispatch Consoles $28,441 $0 $0 $0 $0 $0 $0 $0 $0 $0
POLICE CAPITAL EQUIPMENT PROJECTS $28,441 $0 $0 $0 $0 $0 $0 $0 $0 $0
POLICE INVESTIGATIONS FUND PROJECTS $28,441 $0 $0 $0 $0 $0 $0 $0 $0 $0
Police Investigations Funds (101 & 102)
Capital Improvement Projects
Account Listing
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
84-00 Capital Operating Equipment $0 $0 $0 $0 $0 $0
88-00 Capital Equipment 28,441 0 0 0 0 0
Police Capital Equipment Projects Total $28,441 $0 $0 $0 $0 $0
POLICE INVESTIAGTION FUND PROJECTS $28,441 $0 $0 $0 $0 $0
FY19
Proposed
Budget
FY20
Proposed
Budget
FY15
Year End
Estimate
FY16
Adopted
Budget
FY17
Proposed
Budget
FY18
Proposed
Budget
FY15
YTD
6/30/15Project Name
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
120
Capital Improvement Plan
FY15-16 Budget
Economic Development Administration Grant Fund
Fund 140
FM 2351/Beamer Rd. Water Imprvmnts $5,713 $0 $12,001 $1,750 $12,001 $0 $0 $0 $0 $0
DISTRIBUTION PROJECTS $5,713 $0 $12,001 $1,750 $12,001 $0 $0 $0 $0 $0
FM 2351/Beamer Rd. Sewer Imprvmnts $286,820 $0 $230,778 $207,006 $230,778 $0 $0 $0 $0 $0
COLLECTION PROJECTS $286,820 $0 $230,778 $207,006 $230,778 $0 $0 $0 $0 $0
EDA GRANT FUND PROJECTS $292,533 $0 $242,779 $208,756 $242,779 $0 $0 $0 $0 $0
Economic Development Grant Fund (140)
Capital Improvement Projects
Account Listing
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
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 3,547 0 3,007 0 3,007 0
85-84 Constr Administration 0 0 0 0 0 0
85-91 Construction (Contracted)288,986 0 239,772 208,756 239,772 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 $292,533 $0 $242,779 $208,756 $242,779 $0
EDA GRANT FUND PROJECTS $292,533 $0 $242,779 $208,756 $242,779 $0
FY20
Proposed
Budget
FY16
Adopted
Budget
FY14
Actual
FY15
Original
Budget
FY15
Amended
BudgetProject Name
FY17
Proposed
Budget
FY19
Proposed
Budget
FY15
Year End
Estimate
FY18
Proposed
Budget
FY15
YTD
6/30/15
121
Capital Improvement Plan
FY15-16 Budget
Texas Department of Rural Affairs Grant Fund
Fund 142
Fire Station #3 Renovations $74,610 $0 $0 $0 $0 $0 $0 $0 $0 $0
Public Works SCADA System Upgrade - Phase I 0 0 272,858 0 0 0 378,909 0 0 0
Natural Gas Emergency Generators 0 0 0 0 0 0 0 0 0 0
FACILITIES PROJECTS $74,610 $0 $272,858 $0 $0 $0 $378,909 $0 $0 $0
Friendswood Link Road (Phase 2)$835,233 $2,850,830 $3,101,403 $1,967,213 $2,622,951 $751,310 $428,394 $0 $0 $0
STREET PROJECTS $835,233 $2,850,830 $3,101,403 $1,967,213 $2,622,951 $751,310 $428,394 $0 $0 $0
TDRA GRANT FUND PROJECTS $909,843 $2,850,830 $3,374,261 $1,967,213 $2,622,951 $751,310 $807,303 $0 $0 $0
Texas Department of Rural Affairs Grant Fund (142)
Capital Improvement Projects
Account Listing
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
78-00 Contract Services $74,610 $0 $0 $0 $0 $0
84-00 Capital Operating Equipment 0 0 0 0 0 0
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 114,358 0 0 0 0 0
85-84 Constr Administration 0 0 0 0 0 0
85-91 Construction (Contracted)720,875 2,850,830 3,101,403 1,967,213 2,622,951 751,310
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 0 272,858 0 0 0
Public Works Total $909,843 $2,850,830 $3,374,261 $1,967,213 $2,622,951 $751,310
TDRA GRANT FUND PROJECTS $909,843 $2,850,830 $3,374,261 $1,967,213 $2,622,951 $751,310
Project Name
FY17
Proposed
Budget
FY19
Proposed
Budget
FY15
Year End
Estimate
FY18
Proposed
Budget
FY15
YTD
6/30/15
FY20
Proposed
Budget
FY16
Adopted
Budget
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
122
Capital Improvement Plan
FY15-16 Budget
Park Land Dedication Fund
Fund 164
Centennial Park Improvements $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Park Improvements & Lake Friendswood 72,028 159,414 182,919 29,898 39,864 163,001 0 0 0 0
City Parks Improvements 0 0 0 0 0 0 40,905 41,314 41,727 42,144
Stevenson Park Improvements 0000000000
PARKS & RECREATION PROJECTS $72,028 $159,414 $182,919 $29,898 $39,864 $163,001 $40,905 $41,314 $41,727 $42,144
PARK LAND DEDICATION FUND PROJECTS $72,028 $159,414 $182,919 $29,898 $39,864 $163,001 $40,905 $41,314 $41,727 $42,144
Park Land Dedication Fund (164)
Capital Improvement Projects
Account Listing
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
Adopted
Budget
82-20 Lighting $0 $0 $0 $0 $0 $0
82-40 Fencing 0 0 0 0 0 0
81-11 Easements And Row 0 0 0 0 0 0
85-60 Park Improvements 72,028 159,414 182,919 29,898 39,864 163,001
85-81 Preliminary Engineering 0 0 0 0 0 0
85-82 Design Engineering 0 0 0 0 0 0
85-84 Constr Administration 0 0 0 0 0 0
85-91 Construction (Contracted)0 0 0 0 0 0
85-96 Surveying 0 0 0 0 0 0
85-97 Soil/Concrete Testing 0 0 0 0 0 0
85-98 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
Parks & Recreation Total $72,028 $159,414 $182,919 $29,898 $39,864 $163,001
PARK LAND DEDICATION FUND PROJECTS $72,028 $159,414 $182,919 $29,898 $39,864 $163,001
Project Name
FY17
Proposed
Budget
FY19
Proposed
Budget
FY15
Year End
Estimate
FY18
Proposed
Budget
FY15
YTD
6/30/15
FY20
Proposed
Budget
FY16
Adopted
Budget
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
123
Capital Improvement Plan
FY15-16 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 0 0 0 0 0 0 0 0
Water Meter Change Out Program 0 0 0 0 000000
Water Plant #2 Rehab 129,383 0 455,452 188,109 455,452 0 0 0 0 0
Water Plant #5 Rehab 0 0 0 0 000000
Water Plant #6 Rehab 0 0 0 0 000000
Water Plant #7 Rehab 301,681 0 1,098,199 465,928 1,098,199 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 0 0 0 0 000000
Waterlines- Frwd Link/Whispering Pines 191,377 0 191,377 0 191,377 0 0 0 0 0
Utility Impact Fee Update Study 1,750 0 0 0 0 0 0 0 0 0
Utility Rate Study 24,870 0 0 0 0 0 0000
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 0 0 0 0 0 0 0 0
DISTRIBUTION PROJECTS $649,061 $0 $1,745,028 $654,037 $1,745,028 $0 $482,000 $0 $0 $0
Sewer Line Maint & Cleaning $235,583 $300,000 $600,000 $159,445 $600,000 $300,000 $300,000 $300,000 $300,000 $300,000
Sewer Line PSB 0 0 0 0 000000
Utility Master Plan 0 0 0 0 0 0 0 0 0 0
Sewer Line System Assessment 0 0 159,112 76,420 159,112 00000
Software Support Services (GIS)0 0 0 0 0 0 0 0 0 0
Blackhawk WWTP Rehab 303,979 0 1,316,468 938,370 1,316,468 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 111,529 0 191,377 0 191,377 0 0 0 0 0
Eagle Lake Lift Station Improvement 0 0 0 0 0 0 0 0 0 0
Lift Station #18 Replacement 0 0 499,050 20,060 499,050 00000
Lift Station #3 Replacement 0 04,337 04,33700000
San Joaquin Lift Station Improvements 0 0 0 0 0 0 0 0 0 0
Public works Building Renovations 0 0 7,500 7,475 7,500 0 0 0 0 0
Public Works Capital Operating Equipment 193,315 0 0 0 0 0 0 0 0 0
COLLECTION PROJECTS $844,406 $300,000 $2,777,844 $1,201,770 $2,777,844 $300,000 $300,000 $300,000 $300,000 $300,000
WATER & SEWER FUND PROJECTS $1,493,467 $300,000 $4,522,872 $1,855,807 $4,522,872 $300,000 $782,000 $300,000 $300,000 $300,000
Source for Future Years: The Capital Improvement Program Manual
Project Name
FY17
Proposed
Budget
FY19
Proposed
Budget
FY15
Year End
Estimate
FY18
Proposed
Budget
FY15
YTD
6/30/15
FY20
Proposed
Budget
FY16
Adopted
Budget
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
124
Water and Sewer Fund (401)
Capital Improvement Projects
Account Listing
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
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
66-10 Building Renovations 0 0 0 0 0 0
71-30 Engineering Services 26,620 0 0 0 0 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 12,650 0 18,399 4,941 18,399 0
85-85 Construction Inspection 0 0 0 0 0 0
85-91 Construction (Contracted) 601,617 0 1,701,857 643,694 1,701,857 0
85-96 Surveying 0 0 0 0 0 0
85-97 Soil/Concrete Testing 8,174 0 24,772 5,402 24,772 0
85-99 Geotechnical Services 0 0 0 0 0 0
Water (Distribution System) $649,061 $0 $1,745,028 $654,037 $1,745,028 $0
65-51 Collection Line Maintenance $235,583 $300,000 $600,000 $159,445 $600,000 $300,000
66-10 Building Renovations 0 0 7,500 7,475 7,500 0
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
81-12 Environmental Assessment 0 0 4,337 0 4,337 0
84-00 Capital Operating Equipment 193,315 0 0 0 0 0
85-51 Collection Lines 0 0 0 0 0 0
85-81 Preliminary Engineering 0 0 159,112 76,420 159,112 0
85-82 Design Engineering 0 0 459,508 151,933 459,508 0
85-91 Construction (Contracted) 415,508 0 1,547,387 806,497 1,547,387 0
85-96 Surveying 0 0 0 0 0 0
Sewer (Collection System) $844,406 $300,000 $2,777,844 $1,201,770 $2,777,844 $300,000
WATER & SEWER PROJECTS $1,493,467 $300,000 $4,522,872 $1,855,807 $4,522,872 $300,000
125
Capital Improvement Plan
FY15-16 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 0 0 0 0
Water Plant #2 Rehabilitation 250,520 0 672,161 123,784 672,161 0 0000
Water Plant #5 Rehabilitation 26,664 0 188,418 0 188,418 0 0000
Water Plant #6 Rehabilitation 0 0 0 0 0 0 0000
Water Plant #7 Rehabilitation 367,210 0 112,251 94,687 112,251 0 0000
Deepwood Force Main 0 0 0 0 0 0 0000
Beamer Road Water Line 0 0 0 0 0 0 0 0 0 0
42" Water Main Replacement 0 0 0 0 0 0 0000
COH Raw Water System Buy-In 0 0 0 0 0 0 0000
Second Take Point Phase II 0 0 0 0 0 0 0 0 0 0
Water Distribution Replacement & Upgrades 0 0 0 0 0 0 0000
Second Elevated Water Storage Tank Rehab 0 0 0 0 0 0 0 0 0 0
Water Plant #3 Rehabilitation 0 0 0 0 0 0 0 0 0 0
Water Plant #4 Rehabilitation 0 0 0 0 0 0 0 0 0 0
Water Plant #1 Rehabilitation 0 0 0 0 0 0 0 0 0 0
DISTRIBUTION PROJECTS $644,394 $0 $972,830 $218,471 $972,830 $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 0 0 0 0
Beamer Road Sanitary Sewer 0 0 0 0 0 0 0000
El Dorado/Lundy Lane Sanitary Sewer 0 0 0 0 0 0 0 0 0 0
Blackhawk WWTP Rehab 0 0 0 0 0 0 0 0 0 0
Lift Station #3 Replacement 65,607 0 655,820 19,109 607,482 0 0 0 0 0
Lift Station #6 Replacement 54,759 0 7,062 0 7,062 0 0 0 0 0
COLLECTION SYSTEM PROJECTS $120,366 $0 $662,882 $19,109 $614,544 $0 $0 $0 $0 $0
WATER & SEWER BONDS FUND PROJECTS $764,760 $0 $1,635,712 $237,580 $1,587,374 $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.
FY20
Proposed
BudgetProject Name
FY15
YTD
6/30/15
FY17
Proposed
Budget
FY19
Proposed
Budget
FY18
Proposed
Budget
FY15
Year End
Estimate
FY16
Adopted
Budget
FY15
Original
Budget
FY15
Amended
Budget
FY14
Actual
126
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
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)250,520 0 488,480 123,784 492,269 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) $250,520 $0 $488,480 $123,784 $492,269 $0
81-10 Land $15,723 $0 $0 $0 $0 $0
81-11 Easements And Row 0 0 0 0 0 0
81-13 Appraisals 0 0 0 0 0 0
85-51 Collection Lines 0 0 0 0 0 0
85-52 Lift Station Improvemt 0 0 29,395 10,285 29,395 0
85-81 Preliminary Engineering 53,520 0 0 0 0 0
85-82 Design Engineering 0 0 0 0 0 0
85-91 Construction (Contracted)50,185 0 626,425 8,824 626,425 0
85-96 Surveying 0 0 5,000 0 5,000 0
85-97 Soil/Concrete Testing 938 0 2,062 0 2,062 0
85-99 Geotechnical Services 0 0 0 0 0 0
Sewer (Collection System) $120,366 $0 $662,882 $19,109 $662,882 $0
2006 W/S BOND PROJECTS $370,886 $0 $1,151,362 $142,893 $1,155,151 $0
FY14
Actual
FY15
Original
Budget
FY15
Amended
Budget
FY15
YTD
6/30/15
FY15
Year End
Estimate
FY16
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 19,756 0 22,565 5,001 22,565 0
85-91 Construction (Contracted)374,118 0 461,785 89,686 409,658 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)$393,874 $0 $484,350 $94,687 $432,223 $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 0 0 0 0
85-96 Surveying 0 0 0 0 0 0
85-97 Soil/Concrete Testing 0 0 0 0 0 0
85-99 Geotechnical Services 0 0 0 0 0 0
SEWER (COLLECTION SYSTEM)$0 $0 $0 $0 $0 $0
2009 W/S BOND PROJECTS $393,874 $0 $484,350 $94,687 $432,223 $0
TOTAL W/S BONDS FUND PROJECTS $764,760 $0 $1,635,712 $237,580 $1,587,374 $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
127
Capital Improvement Plan
FY15-16 Budget
Water and Sewer Fund
(Funding to be Determined)
42" Water Main Replacement $0 $0 $0 $0 $0 $0 $0 $4,709,000 $2,291,000 $0
Water Plant #7 Rehabilitation 0 0 0 0 0 0 0 0 0 0
Second Elevated Water Storage Tank Rehab 0 0 0 0 0 0 0 0 750,000 0
East FM 528 Water Line 0 0 0 0 0 0 0 0 0 0
Western Loop 16" Waterline 0 0 0 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 One Reservoir Rehab 0 0 0 0 0 0 0 950,000 0 0
Water Well #3 Rehab 0 0 0 0 0 0 0 500,000 0 0
Water Well #4 Rehab 0 0 0 0 0 0 0 500,000 0 0
Western Transmission Line 0 0 0 0 0 0 0 0 0 4,800,000
Public Works Building Replacement 0 0 0 0 0 0 0 0 0 1,000,000
Surface Water Purchase (COH)0 0000 0 0 0 0 0
DISTRIBUTION PROJECTS $0 $0 $0 $0 $0 $0 $0 $6,659,000 $3,041,000 $7,000,000
Lift Station #3 Replacement 0 0 0 0 0 0 0 0 0 0
Lift Station #6 Replacement 0 0 0 0 0 0 0 0 0 0
Lift Station #23 Replacement 0 0 0 0 0 1,650,000 0 0 0 0
Lift Station #22 Replacement 0 0 0 0 0 0 1,300,000 0 0 0
Lift Station #4 Replacement 0 0 0 0 0 0 1,170,000 0 0 0
Lift Station Addition (based on need)0 0 0 0 0 0 1,200,000 0 0 0
Sanitary Sewer System Assessment 0 0 0 0 0 0 2,075,000 0 0 0
Software Support Services (GIS)0 0 0 0 0 0 0 0 0 0
Stadium Lane Parking Sewer Line 0 0 0 0 0 0 0 0 0 0
Eagle Lake Lift Station Improvement 0 0 0 0 0 0 0 0 0 0
Blackhawk WWTP 3rd Clarifier 0 0 0 0 0 3,999,530 0 0 0 0
Blackhawk WWTP Existing Clarifiers Rehab (53% share)0 0 0 0 0 0 530,000 0 0 0
Public Works Building Replacement 0 0 0 0 0 0 0 0 0 1,000,000
San Joaquin Lift Station Improvements 0 0 0 0 0 0 0 0 0 0
COLLECTION PROJECTS $0 $0 $0 $0 $0 $5,649,530 $6,275,000 $0 $0 $1,000,000
WATER & SEWER PROJECTS (FUNDING TBD)$0 $0 $0 $0 $0 $5,649,530 $6,275,000 $6,659,000 $3,041,000 $8,000,000
Source for Future Years: The Capital Improvement Program Manual
FY20
Proposed
Budget
FY16
Adopted
Budget
FY14
Actual
FY15
Original
Budget
FY15
Amended
BudgetProject Name
FY17
Proposed
Budget
FY19
Proposed
Budget
FY15
Year End
Estimate
FY18
Proposed
Budget
FY15
YTD
6/30/15
128
Capital Improvement Program
_____________________________________________________________
SIGNIFICANT NON-RECURRING
GENERAL OBLIGATION PROJECTS
(Planned for FY16 – FY20)
129
Capital Improvement Program
_____________________________________________________________
Project Name: Lake Friendswood and Community Parks Improvements
Project Type: Parks Improvements
Subtype: Construction
Completion Year: 2016
Total Budget: $1,080,000
Budgeted in FY16: $163,001
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,
beginning in FY17, 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: 2018
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.
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Project Name: SCADA System Upgrade, Phase I
Project Type: Utility Facility
Subtype: Equipment
Completion Year: 2017
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: 2016 - 2017
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 $3,442 per mile. This project consists of approximately
1.7 miles. Upon completion, this project’s annual maintenance cost would be roughly $5,851.
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Project Name: Street Improvements (funded by G.O. Bonds authorized in 2013)
Project Type: Thoroughfare
Subtype: Construction
Completion Year: 2017 - 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 and 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 $3,442 per mile. This project consists of 2.84 total miles.
Upon completion, this project’s annual maintenance cost would be approximately $9,776.
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.
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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 FY17, 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.
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SIGNIFICANT NON-RECURRING
UTILITY SERVICES PROJECTS
(Planned for FY16 – FY20)
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Project Name: Blackhawk Wastewater Treatment Plant Improvements
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2016 - 2017
Total Budget: $4,529,530
Funding Source: Not yet identified
(included in proposed 2016 W&S Revenue
Bonds)
Description
This project consists of the addition of a third
clarifier and future rehabilitation of existing
clarifiers at the wastewater treatment plant
which services the City’s sanitary sewer
system.
Justification
Aging of the Blackhawk Wastewater Treatment
Plant, constructed in 1979, has resulted in the
need for rehabilitation of existing clarifiers to
prevent sanitary sewer system inflows and
infiltration issues. Addition of the 3rd clarifier
will ensure adequate sewer treatment capacity
through and at the City’s anticipated build-out
population of 57,400.
Budgetary Impact
Improved efficiencies of the clarifiers will result in very minimal budgetary increase, if any at all, in the
1st year after completion. As 53% participant of the Blackhawk Wastewater Treatment Plant, the
anticipated additional annual operational cost in future years could be $75,000 - $100,000.
Project Name: Lift Station #23 Replacement
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2016
Total Budget: $1,650,000
Funding Source: Not yet identified (included in proposed 2016 W&S Revenue Bonds)
Description
This project will replace the existing critical lift
station that serves the majority of the south
western region of Friendswood. A new wet
well would be poured, new pumps and controls
for the lift station will be installed, new fencing
will be erected, and a new emergency
generator will be installed.
Justification
The existing lift station has reached the end of
its useful life span and is in need of immediate
replacement. Current estimates and recent
experiences have proven that this system is
severely taxed and incapable of handling
current standard flows.
Budgetary Impact
This capital improvement project involves replacing an existing and dated lift station. Operational
expenses for maintenance are expected to decline over the early life cycle years by approximately
$5,000 annually.
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Project Name: Lift Station #4 Replacement
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2017
Total Budget: $1,170,000
Funding Source: Not yet identified
Description
This project would replace the existing lift
station that serves the Polly Ranch area. A
new wet well would be poured, new pumps and
controls for the lift station would be installed,
and new fencing will be erected.
Justification
The existing lift station at Polly Ranch has
reached the end of its useful life span and is in
need of replacement. Current estimates
indicate that this system will be severely taxed
and incapable of handling even normal
combined flows in the next few years.
Budgetary Impact
This capital improvement project involves replacing an existing and dated lift station. Operational
expenses for maintenance are expected to decline over the early life cycle years by approximately
$5,000 annually.
Project Name: Lift Station #22 Replacement
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2017
Total Budget: $1,300,000
Funding Source: Not yet identified
Description
This project would replace the existing lift
station that serves the Forest Bend area. A
new wet well would be poured, new pumps and
controls for the lift station would be installed,
and new fencing will be erected.
Justification
The existing lift station at Forest Bend has
reached the end of its useful life span and is in
need of replacement. Current estimates indicate
that this system will be severely taxed and
incapable of handling even normal combined
flows in the next few years.
Budgetary Impact
This capital improvement project involves replacing an existing and dated lift station. Operational
expenses for maintenance are expected to decline over the early life cycle years by approximately
$5,000 annually.
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Project Name: Lift Station Addition
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2017
Total Budget: $1,200,000
Funding Source: Not yet identified
Description
This project would replace either the existing
lift station #1 or #17 that serve their
respected areas. At either lift station, a new
wet well would be poured, new pumps and
controls for the lift station would be installed,
and new fencing will be erected.
Justification
The existing lift stations at both of these
locations have reached the end of their useful
life span and are in need of replacement.
Current estimates indicate that these systems
will be severely taxed and incapable of handling
even normal combined flows in the next few
years.
Budgetary Impact
This capital improvement project involves replacing an existing and dated lift station. Operational
expenses for maintenance are expected to decline over the early life cycle years by approximately
$5,000 annually.
Project Name: Second Elevated Water Storage Tank Rehabilitation
Project Type: Utility
Subtype:
Water Plant Improvements
Completion Year: 2017 - 2019
Total Budget: $1,122,000
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.
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Project Name: Sanitary Sewer Assessment (Phases 3 & 4)
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2018
Total Budget: $2,075,000
Funding Source: Not yet identified
Description
In 2014, the Blackhawk Regional Wastewater Treatment Plant, owned and operated by Gulf Coast
Waste Disposal Authority (GCWDA), experienced additional enforcements by the Texas Commission on
Environmental Quality (TCEQ) related to infiltration and inflow problems at the plant. According to
collected flow data, during high intensity rain events, the plant experiences occasional periods of
sustained high flows exceeding permitted amount which are caused by infiltration/inflow from the
plant participants’ collection systems. The sustained high flows adversely impact the treatment
processes that probably result in exceeding the permitted parameters.
In acknowledgement of the imminent concerns, measures have been taken to identify and correct
possible breaches of our collection system. A four phase approach will be taken. Phase I (develop
basin areas and conduct flow monitoring) which has been completed, Phase II (conduct a more
detailed Sanitary Sewer Evaluation Study of the basin areas that exhibited an above industry standard
of Inflow and Infiltration (I&I) which is to be completed in 2016, Phase III (design of the corrective
measures) which is to be completed in 2017), and Phase IV (construction of the proposed corrective
measures) which is to be completed in 2018.
Justification
The Blackhawk Wastewater Treatment Facility treats all of Friendswood’s wastewater. Permit
violations due to infiltration and inflow can result in fines to participants of the plant. In addition,
proper rehabilitation of our infrastructure to prevent I & I will insure the integrity and longevity of the
City’s utility infrastructure.
Budgetary Impact
This capital improvement project is not expected to result in annual operating costs or savings.
However, upon completion the City will not face the fines and penalties enforced by TECQ for
infiltration/inflow violations.
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Project Name: Second Elevated Water Storage Tank Rehabilitation
Project Type: Utility
Subtype:
Water Plant Improvements
Completion Year: 2017 - 2019
Total Budget: $1,122,000
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: Central 16” Interconnect
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: 2017
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
$1,825 per mile, additional annual operating maintenance cost for this project will be about $1,051.
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Project Name: 42 Inch Water Main Replacement
Project Type: Utility
Subtype:
Water Distribution Improvements
Completion Year: 2019
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.
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Project Name: Surface Water One Reservoir Rehabilitation
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: 2018
Total Budget: $950,000
Funding Source: Not yet identified
Description
The project includes sand blasting and painting
of both ground storage tanks and some minor
equipment repairs and replacements.
Justification
A preventive maintenance program prolongs
the life of the facilities. The ground storage
tanks require blasting and painting every 10 to
12 years to assure their integrity and
usefulness, and more importantly to meet
required State TCEQ water quality mandates.
Budgetary Impact
Due to the nature and scope of this capital improvements project, no additional cost of budgetary
savings are expected.
Project Name: Water Well #3 Rehabilitation
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: 2018
Total Budget: $500,000
Funding Source: Not yet identified
Description
The rehabilitation will include the sand
blasting and painting of the ground storage
tank and some minor repair/ replacement of
pumps and control equipment.
Justification
This is part of a preventive maintenance effort
to prolong the life of the facilities. Ground
storage tanks require painting every 10 to 12
years to assure its integrity and usefulness,
and more importantly to meet required State
TCEQ water quality mandates.
Budgetary Impact
No additional cost or budgetary savings are anticipated due to the nature and scope of this project.
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Capital Improvement Program
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Project Name: Water Well #4 Rehabilitation
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: 2018
Total Budget: $500,000
Funding Source: Not yet identified
Description
The rehabilitation will include the sand blasting
and painting of the ground storage tank and
some minor repairs to the required pumping
equipment.
Justification
Preventive maintenance program prolongs the
life of the facilities. The ground storage needs
to be painted every 10 to 12 years to assure
its integrity and usefulness, and more
importantly to meet required State TCEQ water
quality mandates.
Budgetary Impact
No additional cost or budgetary savings are anticipated due to the nature and scope of this project.
Project Name: Western Transmission Waterline
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: 2020
Total Budget: $4,800,000
Funding Source: Not yet identified
Description
The proposed improvements would extend an
independent 12” to 16” transmission water
main line from Surface Water Plant #1 to the
far western reaches of our service area, to
ultimately inter-connect to Water Plant #4 or a
newly constructed water booster plant. This
proposed transmission water main is to be
independent and routed without any other tie
ins, minus of its source and destination point.
Justification
Currently, limited un-looped water lines service
various developments throughout the southern
region of Friendswood, therefore limiting the
availability of needed constant water pressure
on the farther western regions of Friendswood.
The proposed transmission water main would
provide the needed direct constant supply of
water to this proposed area, ultimately
providing development opportunities along the
far western regions of FM 528.
Budgetary Impact
This capital improvement project involves adding a total of approximately 5 miles to the City’s existing
waterlines. Based on projected future waterline maintenance cost of approximately $2,116 per mile,
additional annual operating maintenance cost for this project will be about $10,578.
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Project Name: Western Loop 16” Waterline
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: 2020
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 $1,825 per mile, additional
annual operating maintenance cost for this project will be about $9,125.
Project Name: Public Works Building Replacement
Project Type: Utility
Subtype: Facilities
Completion Year: 2020
Total Budget: $2,000,000
Funding Source: Not Yet Identified
Description
Staff has identified a need to renovate the existing Public Works facility by 2018 to meet the growing
needs of the community. The proposed project will consist of renovating the existing 2,400 square
foot Public Works office facilities at 1306 Deepwood. The renovations would upgrade the existing
building bringing it into compliance with existing building and life safety codes, and current ADA
requirements. A more detailed scope is expected to be identified during the preliminary study phase of
the project. The scope outlined above was based on currently identified needs of the Sponsor
Department.
Justification
The current Public Works’ facility was constructed in 1978 and is located entirely within the 100-year
floodplain. Fortunately, the building has only flooded once, in 1979. However, normal operations of
the facility is severely hampered during extreme heavy rainfall events. The current facility occupies a
4.8-acre site that it shares with the existing Parks Maintenance Facility and prior Animal Control
Building. The future plan for the other Parks Department Facility calls for the relocation of that facility
and its operation to another site. When this is accomplished, the remaining land can be fully utilized
by the Public Works Department. As the community continues to grow, the facilities can then expand
to handle the additional equipment and employees needed by Public Works to service a fully
developed city.
Budgetary Impact
Upon completion of the project in the year 2020, the new Public Works building will have an annual
budgetary impact of approximately $20,259 which will include additional utility costs, janitorial
services, landscaping and facility supplies.
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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
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 $25,671,731 $6,203,100
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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
Windsong Sanitary Sewer $2,582,400 $0
Total Estimates $36,084,400 $0
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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
Townes Rd Reconstruction (Lucian to Crofterglen)
Mary Ann Dr Reconstruction (FM 518 to Christina)
Winding Rd Reconstruction (Melody to Riverside)
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
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DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
MAYOR AND COUNCIL $218,802 $267,239 $768,101 $627,453 $749,016 $272,776 2.1%
CITY SECRETARY'S OFFICE 420,807 446,803 446,803 304,285 430,860 487,160 9.0%
CITY MANAGER'S OFFICE 714,104 835,420 837,398 555,384 803,511 823,105 -1.5%
ADMINISTRATIVE SERVICES 3,286,525 3,767,898 4,475,773 2,768,653 4,277,595 3,831,561 1.7%
POLICE 8,534,242 8,946,374 9,276,586 6,521,496 9,200,328 9,650,212 7.9%
FWD VOLUNTEER FIRE DEPT 1,280,265 1,439,552 1,439,552 1,442,161 1,442,161 1,499,035 4.1%
FIRE MARSHAL'S OFFICE 700,804 742,739 773,764 562,634 770,179 833,414 12.2%
COMMUNITY DEVELOPMENT 842,067 926,181 930,384 651,883 925,177 1,039,042 12.2%
PUBLIC WORKS 7,631,584 8,423,678 8,547,222 5,370,330 8,285,529 8,939,319 6.1%
LIBRARY 1,083,043 1,080,319 1,096,072 732,921 1,092,228 1,125,330 4.2%
PARKS & RECREATION 2,786,912 2,973,229 3,131,858 2,055,898 3,131,197 3,053,378 2.7%
DEPARTMENT TOTAL $27,499,155 $29,849,432 $31,723,513 $21,593,098 $31,107,781 $31,554,332 5.7%
EXPENDITURE BY CLASSIFICATION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
SALARIES AND BENEFITS $16,531,116 $17,887,840 $18,173,959 $12,634,803 $17,873,723 $19,162,745 7.1%
SUPPLIES 1,246,275 1,317,381 1,420,249 767,279 1,329,894 1,367,763 3.8%
MAINTENANCE 901,016 1,064,466 1,190,756 644,518 1,089,513 1,097,478 3.1%
SERVICES 8,536,365 9,240,722 10,460,687 7,205,359 10,305,304 9,342,987 1.1%
CAPITAL OUTLAY 105,532 165,146 290,985 221,745 320,851 156,416 -5.3%
OTHER 178,851 173,877 186,877 119,394 188,496 419,616 141.3%
CLASSIFICATION TOTAL $27,499,155 $29,849,432 $31,723,513 $21,593,098 $31,107,781 $31,547,005 5.7%
PERSONNEL SUMMARY BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
MAYOR AND COUNCIL 0.00 0.00 0.00 0.00 1.00 1.00 0.0%
CITY SECRETARY'S OFFICE 5.20 5.20 5.20 5.20 5.20 5.20 0.0%
CITY MANAGER'S OFFICE 4.15 4.15 4.55 4.55 4.55 4.55 9.6%
ADMINISTRATIVE SERVICES 29.20 29.20 28.70 28.70 28.70 28.70 -1.7%
POLICE 86.72 86.72 85.72 85.72 85.72 86.72 0.0%
FWD VOLUNTEER FIRE DEPT 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
FIRE MARSHAL'S OFFICE 6.60 6.60 6.60 6.60 6.60 6.60 0.0%
COMMUNITY DEVELOPMENT 10.89 10.89 10.89 10.89 10.89 10.89 0.0%
PUBLIC WORKS 42.63 41.63 41.63 41.63 41.63 43.63 4.8%
LIBRARY 14.37 14.62 14.62 14.62 14.62 14.62 0.0%
PARKS & RECREATION 19.03 19.63 19.63 19.63 19.63 19.63 0.0%
PERSONNEL TOTAL 218.79 218.64 217.54 217.54 218.54 221.54 1.3%
148
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
FY14 ACTUAL
EXPENSES
FY15 ADOPTED
BUDGET
FY16 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 & RECREATION
0
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
FY14 ACTUAL EXPENSESFY15 ADOPTED BUDGETFY16 ADOPTED BUDGET
Expenditures by Category
SALARIES AND BENEFITS
SUPPLIES
MAINTENANCE
SERVICES
CAPITAL OUTLAY
OTHER
149
Mayor and Council
Citizens of
Friendswood
Mayor and Council
City
Secretary
City
Attorney
Municipal
Judge
City
Manager
Boards,
Committees,
and
Commissions
150
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.
At the City Council meeting on May 4, 2015, Council approved a 3-year employment
contract with the City’s then consulting attorney; to become the City’s first in-house legal
counsel. This action represents a significant shift in the organization philosophy that had a
consultant-based approach to legal services since the mid-1970s. Staff will now be able to
seek legal advice and direction on various City-related issues more cost effectively and
efficiently; in that the City will no longer be charged at an hourly rate for the majority of its
legal service needs. Additionally, these services can realized in a more time efficient
manner as the City Attorney will be housed in City Hall.
2015-2016 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 FY 13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
Department Expenditures $203,045 $218,801 $267,239 $749,016 $272,776
#of Population (estimated) 37,995 38,479 39,023 39,023 39,358
Outputs
# of Meetings Held 19 21 18 18 18
# of Action Items 82 61 90 75 80
# of Consent Items 57 72 65 65 65
# of Executive Session Items 17 15 15 28 10
# of Public Hearing Items 19 22 18 21 21
Measures of Efficiency
Department Expenditures
per capita $5.34 $5.69 $6.85 $19.19 $6.93
151
MAYOR AND COUNCIL
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
GOVERNING BODY $218,802 $267,239 $702,991 $627,453 $683,906 $56,515 -78.9%
CITY ATTORNEY 0 0 65,110 0 65,110 216,261 0.0%
DEPARTMENT TOTAL $218,802 $267,239 $768,101 $627,453 $749,016 $272,776 2.1%
EXPENDITURE BY CLASSIFICATION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
SALARIES $0 $0 $36,710 $0 $36,710 $197,211 0.0%
SUPPLIES 3,229 4,036 11,298 2,773 10,289 4,486 11.1%
MAINTENANCE 000000 0.0%
SERVICES 215,573 263,203 720,093 624,680 702,017 71,079 -73.0%
CLASSIFICATION TOTAL $218,802 $267,239 $768,101 $627,453 $749,016 $272,776 2.1%
PERSONNEL SUMMARY BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
GOVERNING BODY 0.0 0.0 0.0 0.0 0.0 0.0 0.0%
CITY ATTORNEY 0.0 0.0 0.0 0.0 1.0 1.0 0.0%
PERSONNEL TOTAL 0.0 0.0 0.0 0.0 1.0 1.0 0.0%
152
MAYOR AND COUNCIL
GOVERNING BODY
001-0101-411
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
51-00 OFFICE SUPPLIES $209 $476 $476 $0 $200 $476
52-00 PERSONNEL SUPPLIES 152 132 132 105 132 132
54-00 OPERATING SUPPLIES 2,868 3,428 3,428 1,806 2,408 3,428
58-00 OPERATING EQUIPMENT<$5000 0 0 862 862 1,149 0
SUPPLIES $3,229 $4,036 $4,898 $2,773 $3,889 $4,036
71-10 LEGAL SERVICES* $143,484 $191,574 $126,464 $84,140 $124,890 $0
71-19 OTHER LEGAL SERVICES* 40,133 47,731 47,731 30,107 37,041 28,581
71-90 OTHER PROFESSIONAL SERVICES 1,000 0 0 0 0 0
74-00 OPERATING SERVICES 723 1,238 1,238 425 1,000 1,238
74-98 JUDGMENTS & DAMAGE CLAIM 0 0 500,000 500,000 500,000 0
75-10 TRAINING 1,307 2,000 2,000 160 2,000 2,000
75-20 TRAVEL REIMBURSEMENTS 3,231 3,313 3,263 0 3,263 3,313
75-30 MEMBERSHIPS 6,876 6,876 6,926 6,923 6,923 6,876
78-00 CONTRACT SERVICES 13,469 0 0 0 0 0
79-10 COMMUNITY EVENTS/PROGRAMS 5,350 10,471 10,471 2,925 4,900 10,471
SERVICES $215,573 $263,203 $698,093 $624,680 $680,017 $52,479
GOVERNING BODY $218,802 $267,239 $702,991 $627,453 $683,906 $56,515
*A new division in Mayor & Council Department was established on August 1, 2015. An in-house city attorney position
was created in 2015. Funding came from the legal services account line item and other legal services account line item.
153
MAYOR AND COUNCIL
CITY ATTORNEY
001-0102-411
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $0 $0 $27,885 $0 $27,885 $150,170
41-49 CELL PHONE ALLOWANCE 0 0 220 0 220 1,320
47-10 SOCIAL SECURITY/MEDICARE 0 0 2,151 0 2,151 9,246
47-20 TMRS RETIREMENT 0 0 4,494 0 4,494 23,839
48-10 HEALTH/DENTAL INSURANCE 0 0 1,601 0 1,601 11,477
48-20 LIFE INSURANCE 0 0 77 0 77 414
48-30 DISABILITY INSURANCE 0 0 81 0 81 433
48-40 WORKERS COMP INSURANCE 0 0 34 0 34 169
48-50 EAP SERVICES 0 0 73 0 73 58
48-90 FLEX PLAN ADMINISTRATION 0 0 94 0 94 85
SALARIES AND BENEFITS $0 $0 $36,710 $0 $36,710 $197,211
51-00 OFFICE SUPPLIES $0 $0 $600 $0 $600 $200
52-00 PERSONNEL SUPPLIES 0 0 150 0 150 150
54-00 OPERATING SUPPLIES 0 0 0 0 0 100
58-00 OPERATING EQUIPMENT<$5000 0 0 5,650 0 5,650 0
SUPPLIES $0 $0 $6,400 $0 $6,400 $450
74-00 OPERATING SERVICES $0 $0 $7,000 $0 $7,000 $1,000
74-01 POSTAL / COURIER SERVICES 0 0 0 0 0 100
75-10 TRAINING 0 0 0 0 0 1,000
75-20 TRAVEL REIMBURSEMENTS 0 0 0 0 0 1,000
75-30 MEMBERSHIPS 0 0 0 0 0 500
75-40 PUBLICATIONS 0 0 15,000 0 15,000 15,000
SERVICES $0 $0 $22,000 $0 $22,000 $18,600
CITY ATTORNEY $0 $0 $65,110 $0 $65,110 $216,261
*This new division in Mayor & Council Department was established on August 1, 2015. An in-house city attorney position
was created in 2015. Funding came from the legal services account line item and other legal services account line item.
154
City Secretary
City Secretary’s
Office
Municipal Clerk Election Services Records Management
155
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 the Galveston County Consolidated Drainage District.
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.
156
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 2016 for Position #4 and
Position #6.
Records Management Program
The FY16 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.
The City Attorney’s office was later connected into the FOIA system in order to further
streamline the public information request process and to reduce response time. This
addition continues to be quite successful. Records Coordinators are trained in the use of the
FOIA software and policies of the program with updated training as necessary. The program
consists of managing the Records Centers, the records retention program, the public
157
City Secretary
information request program and coordination with all departments on all aspects of records
management.
Records and Laserfiche Program
The FY16 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.
2015-2016 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
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.
158
City Secretary
Municipal Clerk
Division FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
Number of full time
equivalents (FTE’s) 3.0 3.0 3.0 3.0 3.0
Department Expenditures $266,838 $277,244 $293,826 $289,472 $309,013
Outputs (Goals 1 & 2)
# of Alcohol permits 16 30 31 31 32
# of Bids Administered 11 9 12 20 25
# of Contracts 54 86 91 90 85
# of Copies made 95,000 82,351 88,333 84,333 84,000
# of Liens-filed/released 2 3 5 5 5
# of Notices posted-
includes Council /
Committees / Boards /
Commissions 113 112 135 125 125
# of Indexes of Records 38 39 39 39 39
# of Ordinances Prepared 46 41 49 49 47
# of Ordinances, Bids,
Notices, Press Releases
published 49 37 61 50 50
# of Resolutions Prepared 29 27 39 30 32
Outputs (Goals 3, 4 & 5)**
# of Executive Sessions 14 15 15 28 18
# of Public Hearings 19 22 17 17 17
# of Regular Meetings 14 15 14 13 14
# of Special Meetings 4 6 7 3 5
# of Special Sessions/
Work Sessions 38 39 46 42 45
# of Pages of minutes 201 143 200 100 120
Measures of Efficiency
Department Expenditures per
capita $7.02 $7.21 $7.53 $7.42 $7.85
159
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
FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents
(FTE’s) 1.2 1.2 1.2 1.2 1.2
Department Expenditures $7,898 $20,642 $18,786 $7,961 $27,518
# of Registered Voters 24,987 24,987 25,020 26,065 26,400
Outputs
# of General Elections
Held 1 0 1 1 1
# of Special Elections
Held 0 1 0 0 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 1,939 0 3,600 1,130 2,000
Total # of Voters Bond
Election November 2013 0 3,355 0 0 0
Measures of Efficiency
Department Expenditures
per registered voter $0.32 $0.83 $0.75 $0.31 $1.04
Department Expenditures
per capita $0.21 $0.54 $0.48 $0.20 $0.70
160
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
FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents
(FTE’s) 2.0 2.0 2.0 2.0 2.0
Department Expenditures $112,035 $122,921 $134,191 $133,427 $150,629
Outputs
# of Open Records
Requests Processed 1,304 1032 1,320 1044 1,038
# of Pages Provided to
Public 15,636 12,040 17,184 12,862 12,451
# of Attorney General
Opinions Obtained 28 25 30 26 26
# of Scanning &
Laserfiche Documents 339 401 375 475 500
Measures of Efficiency
Department Expenditures
per capita $2.95 $3.19 $3.44 $3.42 $3.83
161
CITY SECRETARY'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
MUNICIPAL CLERK $277,244 $293,826 $293,826 $204,060 $289,472 $309,013 5.2%
ELECTION SERVICES 20,642 18,786 18,786 7,495 7,961 27,518 46.5%
RECORDS MANAGEMENT 122,921 134,191 134,191 92,730 133,427 150,629 12.2%
DEPARTMENT TOTAL $420,807 $446,803 $446,803 $304,285 $430,860 $487,160 9.0%
EXPENDITURE BY CLASSIFICATION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
SALARIES AND BENEFITS $361,387 $391,269 $391,269 $277,073 $384,548 $413,337 5.6%
SUPPLIES 5,806 12,849 11,974 4,082 7,099 12,979 1.0%
MAINTENANCE 0 525 525 300 300 525 0.0%
SERVICES 53,614 42,160 43,035 22,830 38,913 60,319 43.1%
CLASSIFICATION TOTAL $420,807 $446,803 $446,803 $304,285 $430,860 $487,160 9.0%
PERSONNEL SUMMARY BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
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%
162
CITY SECRETARY'S OFFICE
MUNICIPAL CLERK
001-0201-411
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $183,639 $190,169 $190,169 $136,928 $190,169 $198,787
41-30 OVERTIME PAY 1,657 5,559 5,559 2,298 3,500 5,559
41-43 LONGEVITY PAY 1,205 1,400 1,400 1,385 1,385 1,565
41-44 VEHICLE ALLOWANCE 5,371 5,400 5,400 3,821 5,400 5,400
41-45 INCENTIVE-CERTIFICATE PAY 1,769 2,580 2,580 2,095 2,580 3,540
41-49 CELL PHONE ALLOWANCE 2,460 2,460 2,460 1,640 2,460 2,460
47-10 SOCIAL SECURITY/MEDICARE 14,533 15,438 15,438 11,010 15,438 16,172
47-20 TMRS RETIREMENT 31,123 33,195 33,195 23,665 33,195 34,203
48-10 HEALTH/DENTAL INSURANCE 15,084 13,710 13,710 10,259 13,710 16,380
48-20 LIFE INSURANCE 504 524 524 392 524 549
48-30 DISABILITY INSURANCE 525 550 550 408 550 573
48-40 WORKERS COMP INSURANCE 225 246 246 173 246 244
48-50 EAP SERVICES 179 174 174 130 174 174
48-90 FLEX PLAN ADMINISTRATION 132 128 128 96 128 128
SALARIES AND BENEFITS $258,406 $271,533 $271,533 $194,300 $269,459 $285,734
51-00 OFFICE SUPPLIES $2,260 $4,528 $4,166 $1,106 $3,050 $4,528
52-00 PERSONNEL SUPPLIES 166 70 172 97 172 100
54-00 OPERATING SUPPLIES 577 485 485 340 485 585
58-00 OPERATING EQUIPMENT<$5000 1,436 345 345 58 345 345
SUPPLIES $4,439 $5,428 $5,168 $1,601 $4,052 $5,558
73-50 SURETY BONDS $71 $75 $75 $0 $71 $75
74-00 OPERATING SERVICES 3,875 2,575 2,575 532 2,575 2,575
74-01 POSTAL / COURIER SERVICES 844 2,120 2,120 421 1,424 2,120
74-91 ADVERTISING/PUBLIC NOTICE 1,537 2,822 2,822 1,380 2,822 2,822
75-10 TRAINING 2,276 4,204 4,464 2,475 4,000 3,469
75-20 TRAVEL REIMBURSEMENTS 5,286 4,479 4,479 2,846 4,479 6,070
75-30 MEMBERSHIPS 510 590 590 505 590 590
SERVICES $14,399 $16,865 $17,125 $8,159 $15,961 $17,721
MUNICIPAL CLERK $277,244 $293,826 $293,826 $204,060 $289,472 $309,013
163
CITY SECRETARY'S OFFICE
ELECTION SERVICES
001-0202-414
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $60 $0 $0 $0 $0 $0
41-30 OVERTIME PAY 0 2,371 2,371 695 1,161 2,371
42-20 PART-TIME WAGES 0 5,014 5,014 3,015 3,015 5,028
47-10 SOCIAL SECURITY/MEDICARE 4 181 63 56 56 181
47-20 TMRS RETIREMENT 9 0 118 117 117 373
48-40 WORKERS COMP INSURANCE 0 9 9 1 1 9
SALARIES AND BENEFITS $73 $7,575 $7,575 $3,884 $4,350 $7,962
54-00 OPERATING SUPPLIES $893 $6,355 $6,351 $2,215 $2,215 $6,355
58-00 OPERATING EQUIPMENT<$5000 0 122 122 100 100 122
SUPPLIES $893 $6,477 $6,473 $2,315 $2,315 $6,477
67-00 COMPUTER EQUIP MAINT $0 $525 $525 $300 $300 $525
MAINTENANCE $0 $525 $525 $300 $300 $525
74-00 OPERATING SERVICES $19,555 $0 $0 $0 $0 $0
74-01 POSTAL / COURIER SERVICES 87 100 214 213 213 150
74-91 ADVERTISING/PUBLIC NOTICE 0 287 287 83 83 287
75-10 TRAINING 0 200 172 14 14 200
75-20 TRAVEL REIMBURSEMENTS 0 138 56 0 0 138
77-20 SOFTWARE SUPPORT SERVICES 0 0 0 0 0 8,295
78-00 CONTRACT SERVICES 34 1,670 1,670 686 686 1,670
78-30 RENTAL 0 1,814 1,814 0 0 1,814
SERVICES $19,676 $4,209 $4,213 $996 $996 $12,554
ELECTION SERVICES $20,642 $18,786 $18,786 $7,495 $7,961 $27,518
164
CITY SECRETARY'S OFFICE
RECORDS MANAGEMENT
001-0203-419
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $68,640 $71,076 $71,076 $51,195 $71,076 $74,136
41-30 OVERTIME PAY 419 4,440 4,440 1,174 3,065 4,440
41-31 HOLIDAY HRS WORKED 126 0 0 0 0 0
41-43 LONGEVITY PAY 160 290 290 280 280 400
41-45 INCENTIVE-CERTIFICATE PAY 1,456 1,500 1,500 1,125 1,500 1,980
47-10 SOCIAL SECURITY/MEDICARE 4,920 5,337 5,337 3,697 5,337 5,589
47-20 TMRS RETIREMENT 11,237 12,361 12,361 8,588 12,361 12,739
48-10 HEALTH/DENTAL INSURANCE 15,323 16,502 16,502 12,349 16,465 19,685
48-20 LIFE INSURANCE 188 199 199 147 199 207
48-30 DISABILITY INSURANCE 195 206 206 152 206 214
48-40WORKERS COMP INSURANCE 819191639192
48-50 EAP SERVICES 120 116 116 87 116 116
48-90 FLEX PLAN ADMINISTRATION 43 43 43 32 43 43
SALARIES AND BENEFITS $102,908 $112,161 $112,161 $78,889 $110,739 $119,641
51-00 OFFICE SUPPLIES $315 $424 $195 $29 $195 $424
52-00 PERSONNEL SUPPLIES 110 70 80 79 79 70
54-00 OPERATING SUPPLIES 0 50 58 58 58 50
58-00 OPERATING EQUIPMENT<$5000 49 400 0 0 400 400
SUPPLIES $474 $944 $333 $166 $732 $944
73-50 SURETY BONDS $0 $71 $71 $0 $71 $71
74-00 OPERATING SERVICES 8,555 7,390 7,172 7,171 7,171 7,390
74-11 PROFESSIONAL/CODE SERVICE 5,718 8,641 8,122 700 8,122 8,641
75-10 TRAINING 270 74 575 550 835 1,035
75-20 TRAVEL REIMBURSEMENTS 688 631 606 103 606 1,921
75-30 MEMBERSHIPS 0 0 135 135 135 270
77-20 SOFTWARE SUPPORT SERVICES 0 0 0 0 0 5,700
78-00 CONTRACT SERVICES 4,308 4,279 5,016 5,016 5,016 5,016
SERVICES $19,539 $21,086 $21,697 $13,675 $21,956 $30,044
RECORDS MANAGEMENT $122,921 $134,191 $134,191 $92,730 $133,427 $150,629
165
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
166
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,
and one part-time employee.
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 2015-16 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 monthly.
Over the course of the last two fiscal years, the once hardcopy publication has shifted to an
electronic one. This has resulted in a budget savings of approximately $39,000.
Furthermore, in relation to the City’s communication capabilities, the City Manager’s office
was able to bring onto staff a full-time multimedia communications specialist (Decision
Package approved for FY 2014-15). Despite the authorization to add a full-time position
last year, efficiencies elsewhere in the department have resulted in only an increase of a
part-time position.
This year will mark the tenth year that the City’s PEG channel is utilized, and the ninth full
year that City Council and Board, Commission and Committee meetings will be televised on
the channel. With the addition of a multimedia communications specialist, the City no
longer contracts out the taping of televised meetings. Those savings have off-set some of
the cost of the new position approved last year.
New this year, funded in FY 2015, is a high-definition TV monitor in the Council Conference
Room to enhance presentation capabilities. This improvement was funded with PEG dollars.
167
City Manager
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 2015 achievements are mentioned
within each department's section.
In addition, the City has a history of placing an emphasis on developing and mentoring our
most important piece of infrastructure – our Staff. The City Manager’s Office places great
importance in the growth, development and leadership skills of our employees, and to that
end, this is the ninth 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.
Highlights of the Budget
2015-2016 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
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
168
City Manager
City Manager
Administration
FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time
equivalents (FTE’s) 3.15 4.65 5.15 5.15 4.55
Department
Expenditures $493,759 $487,263 $580,972 $560,740 $562,187
Outputs
# of Long-Range
Planning Sessions
Conducted with City
Council 1 4 4 4 4
# of Long-Range
Planning Projects by
Staff 1 3 2 2 2
# of Senior Staff
development initiatives 1 1 1 1 1
Agenda Preparation (#
of City Council agenda
items) 234 291 240 250 250
# of Council meetings
attended 19 21 20 20 20
# of Association
meetings attended by
Staff 11 12 12 12 12
# of Specific citizen
inquiries
/complaints addressed
(walk-ins, phone calls,
email) 1,176 1,573 1,250 1,500 1,500
Measures of
Efficiency
Monthly Operational
Cost $41,147 $40,605 $48,414 $46,728 $45,849
Division Expenditures
per capita $13.00 $12.66 $14.89 $14.37 $14.28
169
City Manager
Objective B:
x Enhance communication by proactively sharing timely, accurate information about
City services, initiatives, and issues.
Outputs (number of)
FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Releases, advisories, or tip
sheets prepared 174 181 180 204 220
City-related news articles
written 438 476 500 876 925
Annual page views on the
City’s website 744,391 813,454 800,000 900,000 1,200,000#
Number of Email Subscribers:
Agendas 2,525 2,607 2,600 2,680 2,800
City newsletters 619 8,619* 1,800 8,700 9,100
Community Development 2,058 2,720 2,500 2,900 3,100
Construction Updates 3,433 3,998 3,800 4,250 4,300
Economic Development 3,013 3,452 3,300 3,600 3,700
Emergency Management 5,913 6,706 6,400 7,200 7,900
Events and Recreation 5,185 6,005 5,700 6,500 6,800
General City 5,641 6,716 6,200 7,600 8,300
Job postings 5,767 3,372 3,200 3,500 3,900
Law enforcement 6,212 7,351 6,900 8,200 8,500
Legal Notices 1,694 2,157 2,000 2,200 2,300
Library 2,767 3,326 3,200 4,000 4,500
Planning and Zoning agendas 586 1,036 900 1,200 1,300
*City Newsletters are now electronically subscribed to and delivered.
#Assuming addition of a mobile-friendly web page function.
170
City Manager
Objective C:
x Actively distribute information and gather feedback about City policies, services, and
events.
Outputs (number of)
FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Focus on Friendswood
quarterly newsletter editions
e-mailed 73,500* 17,000* 46 33,000 36,000
City Meetings Broadcast on
PEG channel 30 30 30 30 30
Community videos produced 0 1 5 5 8
Number of Facebook
“Likes”** n/a n/a n/a 1,450 2,000
Number of Twitter
followers** n/a n/a n/a 1,700 1,800
*As of April 2014, the quarterly newsletter has been sent electronically. FY 13
and FY 14 reflect US mail deliveries. FY 15 forward reflects e-mails.
** New performance measure as of FY 16 budget.
171
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
FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents
(FTE’s) 1.0 1.0 1.0 1.0 1.0
Department Expenditures $251,859 $226,841 $254,448 $242,771 $260,918
Outputs (number of)
Chamber & Regional
Partnership meetings attended 32 30 35 35 30
Trade Shows attended 4 3 4 4 4
Quarterly Electronic
Newsletter distribution to
potential business prospects,
developers, and brokers 1,216 1,398 1,600 1,600 1,270
Attendees at Annual Broker &
Developer Day event hosted
by CEDC 38 30 45 50 45
New Businesses, Expansions,
& Remodels in the Downtown
Neighborhood Empowerment
Zone (NEZ#1) 22 14 20 20 20
Business Prospect Inquiries 104 111 120 120 115
Friendswood Civilian Labor
Force/Unemployment Rate
19,285/
6.0%
19,485/
4.4%
19,750/
5.2%
19,750/
5.2%
19,805/
4.3%
CEDC meetings attended 15 14 13 13 13
Discussion Items 48 34 37 37 35
Measures of Efficiency
Monthly Operational Cost $20,988 $18,903 $21,204 $20,231 $21,743
Division Expenditures per
capita $6.63 $5.90 $6.52 $6.22 $6.29
172
CITY MANAGER'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION $487,263 $580,972 $582,950 $376,819 $560,740 $562,187 -3.2%
ECONOMIC DEVELOPMENT 226,841 254,448 254,448 178,565 242,771 260,918 2.5%
DEPARTMENT TOTAL $714,104 $835,420 $837,398 $555,384 $803,511 $823,105 -1.5%
EXPENDITURE BY CLASSIFICATION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
SALARIES AND BENEFITS $562,809 $666,070 $654,070 $457,215 $643,178 $646,714 -2.9%
SUPPLIES 32,790 20,420 20,301 6,832 14,821 21,220 3.9%
SERVICES 118,505 148,930 163,027 91,337 145,512 155,171 4.2%
CLASSIFICATION TOTAL $714,104 $835,420 $837,398 $555,384 $803,511 $823,105 -1.5%
PERSONNEL SUMMARY BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION 3.15 3.15 3.55 3.55 3.55 3.55 12.7%
ECONOMIC DEVELOPMENT 1.00 1.00 1.00 1.00 1.00 1.00 0.0%
PERSONNEL TOTAL 4.15 4.15 4.55 4.55 4.55 4.55 9.6%
173
CITY MANAGER'S OFFICE
ADMINISTRATION
001-0301-413
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $296,378 $358,350 $340,252 $237,688 $335,555 $341,426
41-30 OVERTIME PAY 3,879 4,938 4,938 2,886 4,938 4,938
41-43 LONGEVITY PAY 3,234 3,438 3,539 3,538 3,538 2,560
41-44 VEHICLE ALLOWANCE 6,176 6,210 6,210 4,394 6,210 6,210
41-45 INCENTIVE-CERTIFICATE PAY 3,498 3,600 3,600 1,575 3,600 900
41-49 CELL PHONE ALLOWANCE 1,593 2,543 2,543 1,722 2,543 3,081
41-90 ACCRUED PAYROLL 0 0 5,997 5,996 5,996 0
47-10 SOCIAL SECURITY/MEDICARE 20,059 28,187 28,187 16,354 27,805 21,896
47-20 TMRS RETIREMENT 50,184 60,847 60,847 41,358 59,144 56,748
48-10 HEALTH/DENTAL INSURANCE 23,768 36,622 36,622 24,875 34,167 40,425
48-20 LIFE INSURANCE 813 969 969 685 969 940
48-21 TERM LIFE INSURANCE 1,441 1,460 1,460 1,095 1,460 1,460
48-30 DISABILITY INSURANCE 851 1,037 1,037 717 1,037 985
48-40 WORKERS COMP INSURANCE 363 450 450 303 450 405
48-50 EAP SERVICES 188 244 244 154 244 206
48-90 FLEX PLAN ADMINISTRATION 274 336 336 189 336 266
SALARIES AND BENEFITS $412,699 $509,231 $497,231 $343,529 $487,992 $482,446
51-00 OFFICE SUPPLIES $884 $2,540 $2,415 $804 $1,272 $2,540
52-00 PERSONNEL SUPPLIES 0 400 400 305 400 400
52-215 STAR FUNCTION SUPPLIES* 000003,300
54-00 OPERATING SUPPLIES 3,441 3,980 3,980 552 3,836 3,980
58-00 OPERATING EQUIPMENT<$5000 24,083 7,500 7,706 2,434 4,534 5,000
SUPPLIES $28,408 $14,420 $14,501 $4,095 $10,042 $15,220
72-21 5 STAR FUNCTION SERVICES* $0 $0 $0 $0 $0 $7,300
73-50SURETY BONDS 1000000 0
74-00 OPERATING SERVICES 2,069 2,639 14,611 7,132 13,217 2,739
74-01 POSTAL / COURIER SERVICES 418 750 750 114 425 750
74-21 FRIENDSWOOD NEWSLETTER 20,270 1,000 1,000 504 672 1,000
74-92 SPECIAL EVENTS 225 500 500 305 400 500
75-10 TRAINING 1,691 3,823 3,923 1,164 1,752 3,823
75-20 TRAVEL REIMBURSEMENTS 3,041 6,000 6,000 980 2,311 6,000
75-30 MEMBERSHIPS 1,437 2,500 2,500 1,311 2,013 2,300
75-40PUBLICATIONS 400000 0
76-12 TELEPHONE/COMMUNICATIONS 108 109 234 216 216 109
78-00 CONTRACT SERVICES 16,757 40,000 41,700 17,469 41,700 40,000
SERVICES $46,156 $57,321 $71,218 $29,195 $62,706 $64,521
ADMINISTRATION $487,263 $580,972 $582,950 $376,819 $560,740 $562,187
The budget for the 5-Star Committee was transferred from Administrative Services human resources division to the
City Manager's administration division budget.
174
CITY MANAGER'S OFFICE
ECONOMIC DEVELOPMENT
001-0303-419
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $101,516 $106,029 $106,029 $76,471 $105,290 $110,025
41-43 LONGEVITY PAY 855 920 920 915 915 975
41-44 VEHICLE ALLOWANCE 5,371 5,400 5,400 3,821 5,400 5,400
41-45 INCENTIVE-CERTIFICATE PAY 1,778 1,800 1,800 1,350 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 7,980 8,286 8,286 5,968 8,068 8,564
47-20 TMRS RETIREMENT 17,544 18,419 18,419 13,296 17,728 18,766
48-10 HEALTH/DENTAL INSURANCE 13,199 14,085 14,085 10,540 14,085 16,820
48-20 LIFE INSURANCE 278 293 293 216 293 304
48-30 DISABILITY INSURANCE 292 307 307 225 307 317
48-40 WORKERS COMP INSURANCE 128 137 137 98 137 134
48-50 EAP SERVICES 60 58 58 43 58 58
48-90 FLEX PLAN ADMINISTRATION 89 85 85 63 85 85
SALARIES AND BENEFITS $150,110 $156,839 $156,839 $113,686 $155,186 $164,268
51-00 OFFICE SUPPLIES $312 $1,000 $1,000 $165 $345 $1,000
54-00 OPERATING SUPPLIES 4,070 5,000 4,800 2,572 4,434 5,000
SUPPLIES $4,382 $6,000 $5,800 $2,737 $4,779 $6,000
74-00 OPERATING SERVICES $6,839 $10,000 $10,000 $5,017 $8,689 $9,600
74-01 POSTAL / COURIER SERVICES 0 1,000 1,000 0 0 200
74-91 ADVERTISING/PUBLIC NOTICE 12,304 21,000 21,000 12,678 19,875 21,000
75-10 TRAINING 742 3,090 3,090 1,435 2,513 3,090
75-20 TRAVEL REIMBURSEMENTS 1,077 2,599 2,599 1,397 2,463 2,600
75-30 MEMBERSHIPS 1,735 1,745 1,945 1,615 1,945 1,985
78-00 CONTRACT SERVICES 49,652 52,175 52,175 40,000 47,321 52,175
SERVICES $72,349 $91,609 $91,809 $62,142 $82,806 $90,650
ECONOMIC DEVELOPMENT $226,841 $254,448 $254,448 $178,565 $242,771 $260,918
175
Administrative Services
Administrative
Services
Information
TechnologyFinanceMunicipal
Court
Utility
Billing
Other
Administrative
Functions
Human
Resources
Risk
Management
Insurance
Risk
Management
Safety
176
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, and processing payments for the alarm permit/fines program.
With oversight from the City’s Investment Committee and in accordance with the City’s
Investment Policy, 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, Municipal Court sessions are Wednesday
evenings and periodic Wednesday mornings of each month. The court keeps a schedule that
minimizes the delay in setting court dates and promotes efficient operations.
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.
177
Administrative Services
Departmental Accomplishments in FY 2014-15
y Earned the City’s 26th GFOA Award for Excellence in Financial Reporting
y Earned the City’s 6th State Comptroller Leadership Circle Recognition
y Earned the City’s 12th GFOA Distinguished Budget Presentation Award
y Began Tyler Technology Incode 10 ERP software implementation
y Began Tyler Technology EnerGov Building Dept. software implementation
y Upgraded Internet Service
y Upgraded City’s Network Storage (SAN)
y Expanded the use of Virtual Services to Public Safety
y Converted paid web streaming to (free) You Tube
y Upgraded equipment and services to maintain CJIS Security Compliance
y Implemented a Body Camera system for Fire Marshal’s office
y Municipal Court completed conversion to Tyler Technology Incode 10 software
y All eligible Court staff certified to a minimum of Level II court clerk certification
y All prosecuting attorneys attending training with Texas Municipal Court Education Center
y Implemented electronic welcome information packet for new utility customers
y Revised the City’s Vehicle Replacement Plan
y Began centralization of the City’s purchasing function
Highlights of the Budget
The following Forces at Work/Decision Packages are included in the FY16 adopted
budget:
FAW-Health Insurance Increase for City Employees General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$121,386
$39,506
FAW-Dental Insurance Increase for City Employees General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$1,825
$1,048
Employee Merit General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$398,372
$43,463
Five AED G5 Units One-Time Cost $7,475
Appraisal District Services Ongoing Cost $5,206
Sales & Franchise Tax Auditing Services (Up to $10,000) Ongoing Cost $10,000
Major Departmental Goals for FY 2015-16
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 to coincide with new
software and changes in processes
y Explore option of identifying staff member as Juvenile Case Manager
y Transition to new Financial Utility Billing, and building software
y Transition to new software and beginning of “paper-light” processing in Municipal Court
y Implement Content Management (Imaging system) with new software
y Began planning for desktop technology refresh
y Earn GFOA Distinguished Budget Award special recognition for performance measures and
capital project section of the FY16 budget document
y Earn the City’s 2nd GTOT Investment Policy Certificate of Distinction
Supports the City’s Strategic Goals: 1-Communication, 2-Economic Development,
4-Partnerships, 5-Public Safety, and 6-Organizational Development
178
Administrative Services
Performance Measures by Division
Finance
(Accounting & Fiscal Operations)
FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents (FTE’s)12.5 12.5 13.0 13.0 13.0
Division Expenditures $1,302,453 $1,335,281 $1,501,802 $1,461,411 $1,582,214
Outputs
Prepare CAFR 11111
Prepare monthly financial reports 12 12 12 12 12
Prepare proposed & adopted
budget document 2 2 2 2 2
# of A/P check runs 52 59 52 49 52
Maintain false alarm/permits
program Yes Yes Yes Yes Yes
# of A/P paper checks issued/EFT 5416/106 5149/363 4500/600 4330/865 4000/1100
Utility bills generated Yes Yes Yes Yes Yes
Measures of Effectiveness
GFOA CAFR Awards earned 24 25 26 26 27
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 Awards earned 11 12 13 13 14
Proposed & Adopted budgets
delivered by charter requirement
dates 22222
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)96%100% 100%92% 100%
Measures of Efficiency
Monthly operational cost $108,538 $111,273 $125,150 $121,784 $130,851
Division expenditures per capita $34.28 $34.70 $38.49 $37.45 $40.20
179
Administrative Services
Municipal Court FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents (FTE’s)7.7 6.7 6.7 6.2 6.2
Division Expenditures $597,789 $446,748 $586,566 $487,831 $472,803
Outputs
Revenue generated $859,883 $786,529 $760,350 $770,085 $760,350
# of cases filed with court 8,535 8,188 6,500 6,100 6,200
# of cases disposed 8,712 7,080 6,000 6,500 6,500
# of Teen Court offenses 75 106 50 100 100
# of warrants issued 4,348 2,425 2,500 2,100 2,000
# of warrants cleared (court staff)
New
Measure 2,259 200 940 1,000
# of warrants served (police dept)
New
Measure 859 700 720 700
Measures of Effectiveness
% of warrants cleared 125% 60% 75% 30% 32%
Total number of warrants
outstanding
New
Measure 5,256 5,500 5,600 5,700
# of Municipal Court sessions held 72 74 65 64 64
# of Teen Court sessions held 23 15 16 14 14
# of Teen Court jury and community
service terms sentenced 3,015 2,596 2,500 2,648 2,600
Measures of Efficiency
Monthly operational cost $49,816 $37,229 $48,881 $40,653 $39,400
Division expenditures per capita $15.73 $11.61 $15.03 $12.50 $12.01
*Amounts higher than 100% represent cleared warrants older than the current year measured.
180
Administrative Services
Human Resources,
Insurance, &
Risk Management FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
City’s total full time equivalents (FTE)217.39 218.79 218.54 218.54 221.54
Division’s # of FTE’s 5 5 5 5 5
Division Expenditures $700,670 $734,964 $847,559 $827,625 $862,344
Outputs
# of Job Requisitions Processed 35 35 30 33 35
# of pre-employment drug screenings
completed 52 67 50 78 70
# of criminal background checks
completed 52 67 50 78 70
# of employees trained during new hire
orientation 17 23 22 30 30
# of employees trained during safety
meetings 433 462 525 450 500
Measures of Effectiveness
Total # of applications processed 659 1,061 700 900 1,000
Total # of new hire orientation sessions
held 12 11 12 12 12
Total # of safety meetings and
programs conducted 33 35 37 33 35
Total # of work-related reportable
incidents 8 10 9 11 9
Measures of Efficiency
Employee Turnover Rate 11.6% 11.09% 12% 13% 12%
Division expenditures per City’s total
full time equivalents (FTE)$3,223 $3,359 $3,878 $3,787 $3,892
181
Administrative Services
Information Technology FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
City’s total full time equivalents (FTE) 217.39 218.79 218.54 218.54 221.54
# of full time equivalents (FTE’s) 4 4 4 4 4
Division Expenditures $723,549 $769,532 $831,971 $1,500,728 $914,200
Outputs
# of users supported 202 210 220 220 230
# of work orders closed 2,400 2,400 2,600 2,900 3,100
# of PC’s/laptops/iPads supported 220 240 250 255 275
# of servers supported 19 23 28 20 23
# of printers/scanners supported 34/21 36/21 36/21 43/23 45/25
# of applications supported 40+ 40+ 45+ 50+ 55+
# of networks supported
5 net/
subnet
6 net/
subnet
6 net/
subnet
10 net/
subnet
12 net/
subnet
Measures of Effectiveness
% of Server, software, network
availability during normal business
hours 99.9% 99.9% 99.9% 99.9% 99.9%
% of support hours 35% 40% 30% 35% 45%
% of project hours 60% 60% 70% 65% 55%
Average time to close work orders
(hours)
< 1
hour
< 1
hour
< 1
hour
< 1
hour
< 1
hour
Measures of Efficiency
Average # of work order request
closed per month 200 200 215 250 275
Division expenditures per full time
employee (FTE)$3,349 $3,543 $3,788 $6,868 $4,122
Division expenditures per capita $19.04 $20.00 $21.32 $38.46 $23.23
182
ADMINISTRATIVE SERVICES
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
FINANCE $778,841 $929,642 $933,121 $632,130 $878,768 $980,582 5.5%
OTHER FUNCTIONS 215,989 214,775 214,775 153,646 214,775 220,934 2.9%
MUNICIPAL COURT 446,748 586,566 606,722 327,179 487,831 472,803 -19.4%
HUMAN RESOURCES** 386,667 435,238 435,377 286,051 413,523 424,862 -2.4%
INSURANCE (GF) 143,444 160,350 160,350 129,335 155,850 163,913 2.2%
RISK MANAGEMENT (GF) 111,077 151,021 155,400 106,345 154,668 169,819 12.4%
INFORMATION TECHNOLOGY 769,532 831,971 1,498,246 788,671 1,500,728 914,200 9.9%
UTILITY BILLING (W/S)** 340,451 357,385 368,216 260,901 367,868 380,698 6.5%
INSURANCE (W/S) 89,765 100,950 100,932 81,761 100,950 103,750 2.8%
RISK MANAGEMENT (W/S) 4,011 0 2,634 2,634 2,634 0 0.0%
DEPARTMENT TOTAL $3,286,525 $3,767,898 $4,475,773 $2,768,653 $4,277,595 $3,831,561 1.7%
EXPENDITURE BY CLASSIFICATION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
SALARIES AND BENEFITS $2,133,259 $2,460,909 $2,499,945 $1,667,137 $2,323,520 $2,455,060 -0.2%
SUPPLIES 46,512 75,578 95,170 50,013 92,480 81,180 7.4%
MAINTENANCE 64,634 75,338 77,583 30,267 77,583 71,300 -5.4%
SERVICES 1,024,704 1,125,191 1,722,762 982,129 1,704,343 1,193,139 6.0%
CAPITAL OUTLAY 11,738 19,000 68,431 39,406 68,431 19,000 0.0%
OTHER 5,678 11,882 11,882 -299 11,238 11,882 0.0%
CLASSIFICATION TOTAL $3,286,525 $3,767,898 $4,475,773 $2,768,653 $4,277,595 $3,831,561 1.7%
PERSONNEL SUMMARY BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
FINANCE 9.50 9.50 9.00 9.00 9.00 9.00 -5.3%
OTHER FUNCTIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
MUNICIPAL COURT 6.70 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 28.70 28.70 28.70 28.70 -1.7%
183
ADMINISTRATIVE SERVICES
FINANCE
001-0401-415
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $510,876 $615,836 $612,102 $414,545 $582,925 $627,860
41-20PART-TIME WAGES 11,50600000
41-30 OVERTIME PAY 496 1,317 1,317 819 1,892 1,317
41-43 LONGEVITY PAY 4,505 4,640 4,640 4,801 4,801 4,585
41-45 INCENTIVE-CERTIFICATE PAY 12,300 12,000 12,000 9,350 13,850 17,400
41-49 CELL PHONE ALLOWANCE 1,140 1,140 1,140 760 1,140 1,140
41-90 ACCRUED PAYROLL 1,875 0 4,571 4,570 4,570 0
47-10 SOCIAL SECURITY/MEDICARE 40,657 47,822 47,978 32,303 43,071 48,181
47-20 TMRS RETIREMENT 86,126 101,527 101,853 69,495 92,660 102,641
48-10 HEALTH/DENTAL INSURANCE 39,260 65,771 65,771 39,419 52,559 88,475
48-20 LIFE INSURANCE 1,404 1,714 1,714 1,172 1,563 1,736
48-30 DISABILITY INSURANCE 1,469 1,781 1,781 1,225 1,633 1,811
48-40 WORKERS COMP INSURANCE 626 755 755 510 680 734
48-50 EAP SERVICES 514 523 523 367 489 523
48-90 FLEX PLAN ADMINISTRATION 202 362 362 225 300 446
SALARIES AND BENEFITS $712,956 $855,188 $856,507 $579,561 $802,133 $896,849
51-00 OFFICE SUPPLIES $3,490 $4,800 $4,800 $2,906 $4,800 $4,800
52-00 PERSONNEL SUPPLIES 362 405 405 38 405 405
54-00 OPERATING SUPPLIES 1,892 2,050 2,050 1,819 2,050 2,200
58-00 OPERATING EQUIPMENT<$5000 0 515 515 562 515 515
SUPPLIES $5,744 $7,770 $7,770 $5,325 $7,770 $7,920
71-20 AUDIT SERVICES $35,902 $32,546 $33,506 $28,500 $33,506 $29,000
71-40 CONSULTING SERVICES 7,170 14,425 14,425 3,079 14,425 14,425
74-00 OPERATING SERVICES 2,944 2,678 2,678 1,514 2,678 2,678
74-01 POSTAL / COURIER SERVICES 2,893 2,850 2,850 1,951 2,850 2,500
74-97 RECRUITMENT ADVERTISING 0 500 500 0 500 500
75-10 TRAINING 4,516 6,180 5,580 4,263 5,534 6,830
75-20 TRAVEL REIMBURSEMENTS 4,627 6,100 6,400 6,185 6,400 7,975
75-30 MEMBERSHIPS 1,030 975 1,275 1,266 1,266 1,475
78-00 CONTRACT SERVICES 290 430 1,630 410 1,630 10,430
SERVICES $59,372 $66,684 $68,844 $47,168 $68,789 $75,813
98-30 PROVISION FOR UNCOLL A/R $769 $0 $0 $76 $76 $0
OTHER $769 $0 $0 $76 $76 $0
FINANCE $778,841 $929,642 $933,121 $632,130 $878,768 $980,582
184
ADMINISTRATIVE SERVICES
OTHER ADMIN FUNCTIONS
001-0406-415
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
74-31 TAX APPRAISAL SERVICES $142,877 $144,094 $144,094 $113,122 $144,094 $149,300
74-32 TAX COLLECTION SERVICES 7,318 7,406 7,406 3,124 7,406 8,359
74-33 PROPERTY TAX REFUND 60,753 58,025 58,025 35,192 58,025 58,025
74-35 COUNTY TAX OFFICE IN CH 4,896 5,000 5,000 2,208 5,000 5,000
74-91 ADVERTISING/PUBLIC NOTICE 145 250 250 0 250 250
SERVICES $215,989 $214,775 $214,775 $153,646 $214,775 $220,934
OTHER ADMIN FUNCTIONS $215,989 $214,775 $214,775 $153,646 $214,775 $220,934
185
ADMINISTRATIVE SERVICES
MUNICIPAL COURT
001-0409-412
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $185,595 $251,022 $269,793 $148,467 $198,702 $185,156
41-20PART-TIME WAGES (TMRS) 00004,08017,680
41-30 OVERTIME PAY 9,601 19,002 19,002 7,578 10,104 10,000
41-43 LONGEVITY PAY 2,088 1,050 1,273 1,273 1,273 790
41-45 INCENTIVE-CERTIFICATE PAY 10,122 10,440 10,440 8,260 10,440 9,360
41-49 CELL PHONE ALLOWANCE 35 420 420 0 0 0
41-90 ACCRUED PAYROLL 2,277 0 3,269 3,268 3,268 0
42-20 PART-TIME WAGES 110,909 125,658 125,658 72,991 125,658 125,939
47-10 SOCIAL SECURITY/MEDICARE 23,642 30,592 32,295 18,194 24,259 26,511
47-20 TMRS RETIREMENT 33,284 45,081 48,641 26,983 40,977 35,087
48-10 HEALTH/DENTAL INSURANCE 31,538 48,492 48,492 20,734 27,645 21,137
48-20 LIFE INSURANCE 534 701 701 424 565 513
48-30 DISABILITY INSURANCE 555 726 726 442 589 532
48-40 WORKERS COMP INSURANCE 448 987 987 286 381 394
48-50 EAP SERVICES 425 407 407 518 691 697
48-90 FLEX PLAN ADMINISTRATION 175 319 319 122 163 108
SALARIES AND BENEFITS $411,228 $534,897 $562,423 $309,540 $448,795 $433,904
51-00 OFFICE SUPPLIES $5,660 $7,850 $7,850 $2,551 $7,400 $6,050
52-00 PERSONNEL SUPPLIES 281 1,000 1,000 0 450 1,000
54-00 OPERATING SUPPLIES 969 3,900 3,900 378 2,519 2,125
58-00 OPERATING EQUIPMENT<$5000 1,700 2,000 2,000 876 1,868 2,000
SUPPLIES $8,610 $14,750 $14,750 $3,805 $12,237 $11,175
73-22 LAW ENFORCEMENT $695 $695 $0 $0 $0 $0
73-50 SURETY BONDS 71 225 225 0 225 150
74-00 OPERATING SERVICES 589 1,200 1,200 187 950 1,200
74-01 POSTAL / COURIER SERVICES 2,865 5,000 5,000 1,956 3,267 3,500
75-10 TRAINING 995 1,800 1,800 1,486 1,800 1,600
75-20 TRAVEL REIMBURSEMENTS 663 2,600 2,600 409 1,845 2,500
75-30 MEMBERSHIPS 220 300 300 160 300 350
75-40 PUBLICATIONS 36 36 36 36 36 36
76-12 TELEPHONE/COMMUNICATIONS 108 120 120 108 108 120
78-00 CONTRACT SERVICES 13,993 18,268 18,268 9,492 18,268 18,268
78-31 VEHICLE LEASE-INTERNAL 6,675 6,675 0 0 0 0
SERVICES $26,910 $36,919 $29,549 $13,834 $26,799 $27,724
MUNICIPAL COURT $446,748 $586,566 $606,722 $327,179 $487,831 $472,803
186
ADMINISTRATIVE SERVICES
HUMAN RESOURCES
001-0410-415
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $206,614 $219,553 $219,553 $153,935 $216,035 $225,174
41-30 OVERTIME PAY 2,034 2,573 2,573 3,476 4,635 2,573
41-41MERIT PAY* 000000
41-43 LONGEVITY PAY 2,162 2,125 2,125 1,845 1,845 1,205
41-45 INCENTIVE-CERTIFICATE PAY 3,998 4,200 4,200 3,150 4,200 6,000
41-49 CELL PHONE ALLOWANCE 1,140 1,140 1,140 760 1,140 1,140
41-90 ACCRUED PAYROLL 2,379 0 0 4,825 4,825 0
47-10 SOCIAL SECURITY/MEDICARE 15,591 16,290 16,290 12,397 16,529 17,206
47-20 TMRS RETIREMENT 34,648 36,713 36,713 26,837 36,713 37,152
48-10 HEALTH/DENTAL INSURANCE 34,111 37,633 37,633 16,001 29,530 29,263
48-20 LIFE INSURANCE 573 610 610 433 610 624
48-30 DISABILITY INSURANCE 595 635 635 451 635 650
48-40 WORKERS COMP INSURANCE 252 4,273 4,273 198 1,052 265
48-50 EAP SERVICES 234 232 232 169 225 232
48-80 UNEMPLOYMENT COMPENSATION 13,171 25,000 25,000 17,302 22,281 25,000
48-90 FLEX PLAN ADMINISTRATION 220 212 212 145 212 149
SALARIES AND BENEFITS $317,722 $351,189 $351,189 $241,924 $340,467 $346,633
51-00 OFFICE SUPPLIES $1,968 $0 $0 $0 $0 $0
52-00 PERSONNEL SUPPLIES 1,151 300 300 80 300 350
52-21 5 STAR FUNCTION SUPPLIES 3,343 3,300 6,500 3,429 6,500 0
52-23 STAFF DEV PROG SUPPLIES 2,483 2,965 2,965 397 2,965 3,215
54-00 OPERATING SUPPLIES 1,997 6,200 6,200 4,357 6,200 6,300
58-00 OPERATING EQUIPMENT<$5000 0 500 500 455 500 4,295
SUPPLIES $10,942 $13,265 $16,465 $8,718 $16,465 $14,160
71-40 CONSULTING SERVICES $0 $2,500 $2,500 $0 $2,500 $2,500
72-12 MEDICAL EXAMINATIONS 12,563 11,000 14,139 11,457 15,526 17,010
72-20 PERSONNEL EVENTS/PROGRAMS 4,900 8,300 8,300 3,160 4,963 8,800
72-21 5 STAR FUNCTION SERVICES 4,712 7,300 4,100 4,074 4,100 0
72-23 STAFF DEV PROG SERVICES 488 12,734 12,234 6,300 8,400 4,734
74-00 OPERATING SERVICES 21,202 10,600 10,600 5,500 10,600 11,250
74-01 POSTAL / COURIER SERVICES 274 375 125 74 125 375
74-91 ADVERTISING/PUBLIC NOTICE 0 350 350 0 0 350
74-96 CRIMINAL HISTORY SERVICES 1,209 5,625 4,625 1,061 3,225 5,625
74-97 RECRUITMENT ADVERTISING 0 500 0 0 0 500
75-10 TRAINING 1,790 3,200 3,200 1,008 2,344 3,525
75-20 TRAVEL REIMBURSEMENTS 2,425 4,000 3,250 372 646 5,000
75-30 MEMBERSHIPS 700 950 950 734 950 1,050
76-12 TELEPHONE/COMMUNICATIONS 216 350 350 216 216 350
78-00 CONTRACT SERVICES 7,524 3,000 3,000 1,453 2,996 3,000
SERVICES $58,003 $70,784 $67,723 $35,409 $56,591 $64,069
86-00 FURNITURE AND FIXTURES $0 $0 $0 $0 $0 $0
CAPITAL OUTLAY $0 $0 $0 $0 $0 $0
HUMAN RESOURCES $386,667 $435,238 $435,377 $286,051 $413,523 $424,862
*Includes proposed merit for all staff in general fund. If approved, the funds will be reallocated to City departments after
budget adoption.
187
ADMINISTRATIVE SERVICES
INSURANCE
001-0411-415
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
73-13 MOBILE EQUIPMENT $2,580 $3,000 $3,000 $2,675 $3,000 $3,000
73-21 GENERAL LIABILITY 6,968 8,000 8,222 8,222 8,222 8,500
73-23 PUBLIC OFFICIAL 15,903 16,500 19,330 19,329 19,330 18,400
73-24 CRIME & ACCIDENT COVERAGE 1,838 2,350 2,350 1,838 2,350 2,350
73-31 WINDSTORM 84,663 85,000 85,000 65,259 85,000 91,363
73-32 REAL & PERSONAL PROPERTY 29,873 33,000 33,000 30,241 33,000 33,000
73-33 FLOOD 600 800 800 684 800 800
73-50 SURETY BONDS 1,019 7,200 4,148 1,087 4,148 2,000
73-80 PRIOR YEAR INSURANCE 0 4,500 4,500 0 0 4,500
SERVICES $143,444 $160,350 $160,350 $129,335 $155,850 $163,913
INSURANCE $143,444 $160,350 $160,350 $129,335 $155,850 $163,913
188
ADMINISTRATIVE SERVICES
RISK MANAGEMENT
001-0412-415
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $61,476 $64,685 $64,685 $46,953 $64,306 $67,005
41-30 OVERTIME PAY 488 2,573 2,170 364 2,000 2,573
41-31 HOLIDAY HRS WORKED 0 0 403 402 402 0
41-43 LONGEVITY PAY 700 765 765 760 760 820
41-44 VEHICLE ALLOWANCE 5,371 5,400 5,400 3,821 5,400 5,400
41-45 INCENTIVE-CERTIFICATE PAY 2,074 2,100 2,100 1,575 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 4,832 5,162 5,162 3,676 5,162 5,322
47-20 TMRS RETIREMENT 11,308 12,261 12,261 8,728 12,261 12,444
48-10 HEALTH/DENTAL INSURANCE 13,199 14,085 14,085 10,540 14,085 16,820
48-20 LIFE INSURANCE 172 179 179 132 179 185
48-30 DISABILITY INSURANCE 178 187 187 137 187 193
48-40WORKERS COMP INSURANCE 829191649188
48-50 EAP SERVICES 60 58 58 43 58 58
48-90 FLEX PLAN ADMINISTRATION 89 85 85 63 85 85
SALARIES AND BENEFITS $101,169 $108,771 $108,771 $78,018 $108,216 $114,233
51-00 OFFICE SUPPLIES $67 $0 $0 $0 $0 $0
52-00 PERSONNEL SUPPLIES 0 600 600 317 423 600
54-00 OPERATING SUPPLIES 1,267 7,600 7,600 5,455 7,600 7,600
58-00 OPERATING EQUIPMENT<$5000 1,024 13,700 18,079 12,961 18,079 24,975
SUPPLIES $2,358 $21,900 $26,279 $18,733 $26,102 $33,175
72-12 MEDICAL EXAMINATIONS $0 $6,400 $6,400 $1,500 $6,400 $7,361
72-20 PERSONNEL EVENTS/PROGRAMS 5,310 8,000 8,000 4,884 8,000 8,000
74-00 OPERATING SERVICES 267 500 500 288 500 500
75-10 TRAINING 980 2,000 2,000 732 2,000 3,000
75-20 TRAVEL REIMBURSEMENTS 933 3,000 3,000 1,995 3,000 3,000
75-30 MEMBERSHIPS 60 450 450 195 450 550
SERVICES $7,550 $20,350 $20,350 $9,594 $20,350 $22,411
RISK MANAGEMENT $111,077 $151,021 $155,400 $106,345 $154,668 $169,819
189
ADMINISTRATIVE SERVICES
INFORMATION TECHNOLOGY
001-0416-419
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $271,009 $283,984 $283,984 $203,974 $282,896 $289,640
41-30 OVERTIME PAY 7,571 4,545 4,545 6,018 8,024 8,545
41-31 HOLIDAY HRS WORKED 68 0 0 22 22 0
41-43 LONGEVITY PAY 2,530 2,815 2,815 2,795 2,795 3,035
41-45 INCENTIVE-CERTIFICATE PAY 2,074 2,100 2,100 1,575 2,100 2,100
41-49 CELL PHONE ALLOWANCE 4,200 4,200 4,200 2,800 4,200 4,200
47-10 SOCIAL SECURITY/MEDICARE 21,101 21,891 21,891 15,821 21,095 22,292
47-20 TMRS RETIREMENT 45,618 47,599 47,599 34,694 46,259 48,397
48-10 HEALTH/DENTAL INSURANCE 34,250 33,703 33,703 26,604 35,928 44,559
48-20 LIFE INSURANCE 736 787 787 565 787 800
48-30 DISABILITY INSURANCE 768 821 821 590 821 835
48-40 WORKERS COMP INSURANCE 631 680 680 488 680 671
48-50 EAP SERVICES 239 232 232 174 232 232
48-90 FLEX PLAN ADMINISTRATION 153 150 150 112 150 149
SALARIES AND BENEFITS $390,948 $403,507 $403,507 $296,232 $405,989 $425,455
52-00 PERSONNEL SUPPLIES $150 $0 $0 $0 $0 $0
54-00 OPERATING SUPPLIES 1,146 700 700 297 700 800
57-00 COMPUTER SUPPLIES 2,293 2,190 2,190 466 2,190 1,850
58-00 OPERATING EQUIPMENT<$5000 12,619 10,100 20,379 7,341 20,379 9,100
SUPPLIES $16,208 $12,990 $23,269 $8,104 $23,269 $11,750
67-00 COMPUTER EQUIP MAINT $64,214 $74,630 $76,875 $29,847 $76,875 $70,550
MAINTENANCE $64,214 $74,630 $76,875 $29,847 $76,875 $70,550
74-00 OPERATING SERVICES $352 $0 $10,000 $840 $10,000 $0
75-10 TRAINING 5,550 11,100 12,600 6,820 12,600 11,500
75-20 TRAVEL REIMBURSEMENTS 912 2,810 2,810 76 2,810 3,000
75-30 MEMBERSHIPS 195 195 195 195 195 195
77-10 SOFTWARE LICENSE FEES 0 3,500 245,794 95,906 245,794 3,500
77-20 SOFTWARE SUPPORT SERVICES 212,571 237,411 327,166 256,998 327,166 289,700
77-30 INTERNET/WIRELESS SERVICE 35,101 39,828 46,543 28,672 46,543 57,550
78-00 CONTRACT SERVICES 31,743 27,000 281,056 25,575 281,056 22,000
SERVICES $286,424 $321,844 $926,164 $415,082 $926,164 $387,445
88-00 CAPITAL EQUIPMENT $11,738 $19,000 $68,431 $39,406 $68,431 $19,000
CAPITAL OUTLAY $11,738 $19,000 $68,431 $39,406 $68,431 $19,000
INFORMATION TECHNOLOGY $769,532 $831,971 $1,498,246 $788,671 $1,500,728 $914,200
190
ADMINISTRATIVE SERVICES
FINANCE
401-0401-415
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $141,261 $146,949 $155,177 $114,524 $155,177 $169,033
41-30 OVERTIME PAY 3,364 3,072 3,072 2,777 3,703 3,072
41-41MERIT PAY* 000000
41-43 LONGEVITY PAY 1,165 1,455 1,455 1,435 1,435 1,675
41-45 INCENTIVE-CERTIFICATE PAY 889 900 900 675 900 900
41-90ACCRUED PAYROLL 17600000
47-10 SOCIAL SECURITY/MEDICARE 10,973 11,372 12,001 8,923 12,001 13,055
47-20 TMRS RETIREMENT 23,279 24,365 25,681 19,076 25,435 27,486
48-10 HEALTH/DENTAL INSURANCE 16,770 17,847 17,847 13,356 17,808 21,230
48-20 LIFE INSURANCE 394 411 411 330 440 469
48-30 DISABILITY INSURANCE 407 425 425 341 455 487
48-40 WORKERS COMP INSURANCE 167 180 180 139 185 198
48-50 EAP SERVICES 239 232 232 174 232 232
48-90 FLEX PLAN ADMINISTRATION 152 149 167 112 149 149
SALARIES AND BENEFITS $199,236 $207,357 $217,548 $161,862 $217,920 $237,986
51-00 OFFICE SUPPLIES $1,282 $1,400 $1,400 $1,387 $1,400 $1,400
52-00PERSONNEL SUPPLIES 16100000
54-00 OPERATING SUPPLIES 994 1,200 1,200 651 1,200 1,400
58-00 OPERATING EQUIPMENT<$5000 0 2,303 1,403 656 1,403 200
SUPPLIES $2,437 $4,903 $4,003 $2,694 $4,003 $3,000
68-00 EQUIPMENT MAINTENANCE $420 $708 $708 $420 $708 $750
MAINTENANCE $420 $708 $708 $420 $708 $750
71-20 AUDIT SERVICES $23,099 $21,697 $22,337 $19,000 $22,337 $16,000
73-50 SURETY BONDS 0 2,300 2,300 0 2,300 2,300
74-00 OPERATING SERVICES 1,423 1,574 1,574 352 1,574 700
74-01 POSTAL / COURIER SERVICES 36,788 36,474 36,474 25,409 36,474 36,000
75-10 TRAINING 88 2,020 1,770 720 1,770 2,020
75-20 TRAVEL REIMBURSEMENTS 343 420 630 419 630 420
75-30 MEMBERSHIPS 1,000 0 140 140 140 140
77-10 SOFTWARE LICENSE FEE 3,175 2,050 2,850 2,009 2,850 3,000
78-00 CONTRACT SERVICES 67,533 66,000 66,000 48,251 66,000 66,500
SERVICES $133,449 $132,535 $134,075 $96,300 $134,075 $127,080
98-30 PROVISION FOR UNCOLL A/R $4,909 $11,882 $11,882 ($375)$11,162 $11,882
OTHER $4,909 $11,882 $11,882 ($375)$11,162 $11,882
FINANCE $340,451 $357,385 $368,216 $260,901 $367,868 $380,698
*Includes proposed merit for all staff in water and sewer fund. If approved, the funds will be reallocated to City departments
will occure after budget adoption.
191
ADMINISTRATIVE SERVICES
INSURANCE
401-0411-415
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
73-13 MOBILE EQUIPMENT $1,720 $2,000 $2,000 $1,720 $2,018 $2,000
73-21 GENERAL LIABILITY 4,646 7,000 7,000 5,481 7,000 7,000
73-23 PUBLIC OFFICIAL 10,602 11,000 12,887 12,886 12,887 13,800
73-24 CRIME & ACCIDENT COVERAGE 1,107 1,250 1,232 1,107 1,232 1,250
73-31 WINDSTORM 46,875 50,000 50,000 35,140 50,000 50,000
73-32 REAL & PERSONAL PROPERTY 24,442 29,000 27,113 24,743 27,113 29,000
73-33 FLOOD 373 700 700 684 700 700
SERVICES $89,765 $100,950 $100,932 $81,761 $100,950 $103,750
INSURANCE $89,765 $100,950 $100,932 $81,761 $100,950 $103,750
192
ADMINISTRATIVE SERVICES
RISK MANAGEMENT
401-0412-415
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
52-00 PERSONNEL SUPPLIES $37 $0 $0 $0 $0 $0
54-00 OPERATING SUPPLIES 176 0 0 0 0 0
58-00 OPERATING EQUIPMENT<$5000 0 0 2,634 2,634 2,634 0
SUPPLIES $213 $0 $2,634 $2,634 $2,634 $0
72-20 PERSONNEL EVENTS/PROGRAMS $2,985 $0 $0 $0 $0 $0
75-10TRAINING 9100000
75-20 TRAVEL REIMBURSEMENTS 452 0 0 0 0 0
75-30MEMBERSHIPS 27000000
SERVICES $3,798 $0 $0 $0 $0 $0
RISK MANAGEMENT $4,011 $0 $2,634 $2,634 $2,634 $0
193
Police Department
Police
Department
Staff
Services
Patrol
Operations
Criminal
Investigations
Records
and
Communication
Animal Control
Patrol
D.O.T.
Program
Police
Investigation
Fund
194
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 2015–16Accomplishments
Friendswood was named the 72nd Safest City in America in 2015. 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. Friendswood was the only Houston-
area city in the Top 100.
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.
195
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
196
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.
197
Police
Highlights of the Budget
The Fiscal Year 2015-16 budget for the police department addresses requirements to
maintain current operations with a request for two additional sworn peace officer positions -
both to be hired mid-year. The current full authorized sworn strength is 61 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 16 years. An application for continued
funding will be submitted for $59,200.
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 five marked
patrol vehicles and two criminal investigation staff vehicles. At time of replacement each
vehicle will have over 100,000 miles.
The following decision packages are included with the FY16 adopted budget:
One Sworn Police Officer –Mid Year Hire (1 FTE)
Includes salary, benefits, and overtime
One-time Cost
Ongoing Cost
$9,158
$47,628
Fleet Addition (marked patrol unit)
One-time Cost
Ongoing Cost
$61,488
$12,300
Upgrade Corporals to Sergeants Ongoing Cost $20,300
The following decision packages are not included with the FY16 adopted budget:
L-3 Server Hardware Replacement One-time Cost $12,343
Replace Cellebrite (forensic phone analyzer) One-time Cost $5,585
Replace Speed Radar Trailer One-time Cost $10,000
Body Cameras One-time Cost $25,000
198
Police
2015-2016 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 FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time sworn
peace officers 58 60 62 61 63
Department
Expenditures $8,125,412 $8,534,242 $8,946,374 $9,200,328 $9,650,212
Outputs
Total # of Arrests 1,601 1,596 1,596 1,416 1,487
# of Police Calls For
Service 14,348 13,723 13,723 16,796 17,636
# of Animals Impounded 1,048 883 883 800 800
Measures of Effectiveness
Crime Rate 11.03 9.28 9.28 10.00 10.00
Offense Clearance Rate 53 65 65 62 62
# of Traffic Accidents 497 496 496 508 533
# of Animal Adoptions 613 425 425 300 300
Measures of Efficiency
Average Response Time 0:08:20 0:08:23 0:08:23 0:08:34 0:08:34
#minutes from request
to arrival – Priority 1 0:04:34 0:04:11 0:04:11 0:05:00 0:05:00
Animal Live Release Rate 90.27% 90.31% 90.31% 85% 85%
Monthly Operating Costs $677,118 $711,187 $745,531 $766,694 $804,184
Department
Expenditures per Capita $213.85 $221.79 $229.26 $235.77 $245.19
199
POLICE DEPARTMENT
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION $728,467 $768,070 $763,119 $540,851 $761,934 $868,732 13.1%
COMMUNICATIONS 1,032,364 1,054,540 1,097,204 805,020 1,143,884 1,095,536 3.9%
PATROL 4,859,762 5,165,160 5,431,941 3,751,258 5,289,586 5,325,904 3.1%
PATROL-DOT PROGRAM 10,053 103,991 103,991 24,668 63,927 112,571 8.3%
CRIMINAL INVESTIGATIONS 1,519,564 1,462,974 1,488,192 1,145,030 1,562,190 1,873,132 28.0%
ANIMAL CONTROL 384,032 391,639 392,139 254,669 378,807 374,337 -4.4%
DEPARTMENT TOTAL $8,534,242 $8,946,374 $9,276,586 $6,521,496 $9,200,328 $9,650,212 7.9%
EXPENDITURE BY CLASSIFICATION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
SALARIES AND BENEFITS $7,404,654 $7,763,526 $7,942,957 $5,671,893 $7,899,149 $8,344,241 7.5%
SUPPLIES 405,478 465,037 518,274 271,198 510,620 479,287 3.1%
MAINTENANCE 130,869 180,925 203,834 121,488 193,769 201,284 11.3%
SERVICES 519,981 536,886 601,521 446,917 586,790 563,912 5.0%
CAPITAL OUTLAY 73,260 0 10,000 10,000 10,000 61,488 0.0%
CLASSIFICATION TOTAL $8,534,242 $8,946,374 $9,276,586 $6,521,496 $9,200,328 $9,650,212 7.9%
PERSONNEL SUMMARY BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION 5.00 5.00 5.00 5.00 5.00 5.00 0.0%
COMMUNICATIONS 13.60 13.60 13.60 13.60 13.60 13.60 0.0%
PATROL 51.12 51.12 47.12 47.12 47.12 48.12 -5.9%
PATROL-DOT PROGRAM 1.00 1.00 1.00 1.00 1.00 1.00 0.0%
CRIMINAL INVESTIGATIONS 12.00 12.00 15.00 15.00 15.00 15.00 25.0%
ANIMAL CONTROL 4.00 4.00 4.00 4.00 4.00 4.00 0.0%
PERSONNEL TOTAL 86.72 86.72 85.72 85.72 85.72 86.72 0.0%
200
POLICE
ADMINISTRATION
001-2101-421
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $478,788 $494,219 $495,537 $354,390 $495,537 $517,162
41-30 OVERTIME PAY 17,072 15,000 15,000 15,686 20,915 15,000
41-31 HOLIDAY HRS WORKED 49 1,000 1,000 0 1,000 1,000
41-43 LONGEVITY PAY 5,585 5,910 5,910 5,880 5,880 6,180
41-45 INCENTIVE-CERTIFICATE PAY 13,035 13,200 13,200 9,900 13,200 13,200
41-49 CELL PHONE ALLOWANCE 3,780 3,782 3,782 2,520 3,782 3,784
47-10 SOCIAL SECURITY/MEDICARE 37,631 39,072 39,173 27,782 39,173 39,164
47-20 TMRS RETIREMENT 82,138 83,452 83,662 61,922 83,662 87,544
48-10 HEALTH/DENTAL INSURANCE 32,086 35,514 35,514 24,060 35,514 42,369
48-20 LIFE INSURANCE 1,297 1,366 1,366 967 1,366 1,427
48-30 DISABILITY INSURANCE 1,356 1,429 1,429 1,009 1,429 1,492
48-40 WORKERS COMP INSURANCE 4,284 4,579 4,579 3,222 4,579 4,974
48-50 EAP SERVICES 295 290 290 205 290 290
48-90 FLEX PLAN ADMINISTRATION 107 108 108 122 108 171
SALARIES AND BENEFITS $677,503 $698,921 $700,550 $507,665 $706,435 $733,757
51-00 OFFICE SUPPLIES $13,817 $12,381 $12,493 $9,400 $12,493 $12,250
52-00 PERSONNEL SUPPLIES 86 3,500 2,787 961 1,681 2,750
53-01 FUEL 12,106 17,996 17,996 4,569 15,996 17,996
54-00 OPERATING SUPPLIES 2,811 3,300 3,300 1,359 2,312 3,250
58-00 OPERATING EQUIPMENT<$5000 996 3,500 3,748 2,833 3,500 2,500
SUPPLIES $29,816 $40,677 $40,324 $19,122 $35,982 $38,746
63-00 VEHICLE MAINTENANCE $2,694 $4,500 $4,500 $457 $1,509 $2,500
66-00 FACILITY MAINTENANCE 0 1,200 1,200 499 665 1,000
MAINTENANCE $2,694 $5,700 $5,700 $956 $2,174 $3,500
71-40 CONSULTING SERVICES $0 $5,400 $0 $0 $0 $5,400
73-11 VEHICLE INSURANCE 2,330 2,378 2,378 1,753 1,753 3,775
73-22 LAW ENFORCEMENT 2,084 2,085 2,798 2,798 2,798 2,800
74-00 OPERATING SERVICES 1,351 1,200 1,000 839 1,200 1,550
74-01 POSTAL / COURIER SERVICES 868 1,100 1,100 504 1,072 1,100
74-97 RECRUITMENT ADVERTISING 000001,000
75-10 TRAINING 1,620 2,200 660 605 1,657 2,145
75-20 TRAVEL REIMBURSEMENTS 431 1,000 1,000 767 1,254 1,275
75-30 MEMBERSHIPS 630 850 1,050 840 1,050 900
76-12 TELEPHONE/COMMUNICATIONS 0 0 0 0 0 40,932
78-30 RENTAL 2,483 3,500 3,500 2,708 3,500 4,000
78-31 VEHICLE LEASE-INTERNAL 6,657 3,059 3,059 2,294 3,059 27,852
SERVICES $18,454 $22,772 $16,545 $13,108 $17,343 $92,729
ADMINISTRATION $728,467 $768,070 $763,119 $540,851 $761,934 $868,732
201
POLICE
COMMUNICATIONS
001-2110-421
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $566,462 $623,537 $606,432 $421,057 $591,409 $657,073
41-30 OVERTIME PAY 95,011 30,500 61,021 77,821 103,761 30,500
41-31 HOLIDAY HRS WORKED 19,517 20,000 20,000 16,067 21,423 20,000
41-43 LONGEVITY PAY 9,624 7,615 7,615 7,565 7,565 8,230
41-45 INCENTIVE-CERTIFICATE PAY 21,822 20,880 21,480 15,200 21,480 26,280
41-49 CELL PHONE ALLOWANCE 1,455 1,560 1,560 1,040 1,560 1,560
41-90 ACCRUED PAYROLL 7,563 0 0 0 0 0
42-20 PART-TIME WAGES 28,436 24,727 24,727 31,885 42,513 23,695
47-10 SOCIAL SECURITY/MEDICARE 55,875 53,672 54,699 42,281 56,375 56,529
47-20 TMRS RETIREMENT 114,405 111,547 113,691 85,983 114,644 117,015
48-10 HEALTH/DENTAL INSURANCE 66,186 101,933 102,083 51,730 102,083 90,327
48-20 LIFE INSURANCE 1,561 1,728 1,766 1,227 1,766 1,833
48-30 DISABILITY INSURANCE 1,618 1,803 1,842 1,257 1,842 1,906
48-40 WORKERS COMP INSURANCE 794 1,247 1,263 610 1,263 1,392
48-50 EAP SERVICES 899 987 987 667 987 1,045
48-90 FLEX PLAN ADMINISTRATION 528 722 722 393 722 576
SALARIES AND BENEFITS $991,756 $1,002,458 $1,019,888 $754,783 $1,069,393 $1,037,961
52-00 PERSONNEL SUPPLIES $2,463 $3,200 $3,200 $1,738 $3,200 $3,400
54-00 OPERATING SUPPLIES 773 1,350 1,350 495 1,350 2,700
58-00 OPERATING EQUIPMENT<$5000 809 1,200 2,662 294 1,200 1,500
58-01 EMERGENCY - EQUIPMENT 0 0 18,659 16,158 21,544 0
SUPPLIES $4,045 $5,750 $25,871 $18,685 $27,294 $7,600
68-00 EQUIPMENT MAINTENANCE $21,119 $30,275 $32,888 $21,444 $32,888 $30,975
MAINTENANCE $21,119 $30,275 $32,888 $21,444 $32,888 $30,975
72-12 MEDICAL EXAMINATIONS $0 $0 $0 $0 $0 $600
73-50 SURETY BONDS 142 432 432 71 142 225
74-00 OPERATING SERVICES 3,164 1,675 1,675 1,310 1,675 4,200
74-01 POSTAL / COURIER SERVICES 28 150 150 84 150 150
74-97 RECRUITMENT ADVERTISING 0 150 150 0 0 0
74-98 JUDGMENTS & DAMAGE CLAIM 0 0 2,500 2,500 2,500 0
75-10 TRAINING 5,267 3,850 3,850 1,155 1,885 4,925
75-20 TRAVEL REIMBURSEMENTS 3,075 2,300 2,300 327 836 2,500
75-30 MEMBERSHIPS 677 600 600 518 540 600
76-11 ELECTRICITY 2,022 2,300 2,300 1,289 2,300 2,200
76-12 TELEPHONE/COMMUNICATIONS 981 4,100 4,100 2,718 4,100 3,600
78-00 CONTRACT SERVICES 88 500 500 136 181 0
SERVICES $15,444 $16,057 $18,557 $10,108 $14,309 $19,000
COMMUNICATIONS $1,032,364 $1,054,540 $1,097,204 $805,020 $1,143,884 $1,095,536
202
POLICE
PATROL
001-2120-421
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $2,354,817 $2,578,913 $2,713,524 $1,807,765 $2,441,090 $2,688,883
41-20 PART-TIME WAGES 0 59,225 38,579 1,459 6,110 49,642
41-30 OVERTIME PAY 414,046 277,338 279,553 283,423 415,864 282,338
41-31 HOLIDAY HRS WORKED 93,380 95,000 95,000 74,506 99,341 95,000
41-43 LONGEVITY PAY 20,659 22,335 21,392 21,328 22,276 19,610
41-45 INCENTIVE-CERTIFICATE PAY 75,645 78,300 82,380 56,200 82,380 69,254
41-49 CELL PHONE ALLOWANCE 4,670 4,020 4,020 3,520 4,020 6,540
41-90 ACCRUED PAYROLL 3,843 0 0 3,366 3,366 0
42-20 PART-TIME WAGES 62,057 56,115 56,115 55,965 74,620 58,385
47-10 SOCIAL SECURITY/MEDICARE 222,194 235,831 245,102 168,718 245,102 240,148
47-20 TMRS RETIREMENT 471,071 505,102 524,415 359,978 524,415 505,422
48-10 HEALTH/DENTAL INSURANCE 354,246 413,470 413,470 263,054 413,470 447,861
48-20 LIFE INSURANCE 6,630 7,246 7,208 5,187 7,208 7,103
48-30 DISABILITY INSURANCE 6,925 7,551 7,512 5,410 7,512 7,449
48-40 WORKERS COMP INSURANCE 27,466 32,212 32,196 21,539 32,196 33,436
48-50 EAP SERVICES 2,888 3,034 3,034 2,094 3,034 2,786
48-90 FLEX PLAN ADMINISTRATION 1,068 1,296 1,296 878 1,296 1,405
SALARIES AND BENEFITS $4,121,605 $4,376,988 $4,524,796 $3,134,390 $4,383,300 $4,515,262
51-00 OFFICE SUPPLIES $288 $0 $0 $0 $0 $0
52-00 PERSONNEL SUPPLIES 43,037 46,640 48,512 30,072 48,512 49,975
53-00 VEHICLE SUPPLIES 894 1,000 1,000 26 900 2,000
53-01 FUEL 181,191 202,027 194,635 78,022 194,635 209,527
54-00 OPERATING SUPPLIES 31,046 37,500 32,500 21,149 32,500 32,425
54-10 PDRAD PROGRAM SUPPLIES 4,984 0 1,011 0 400 0
58-00 OPERATING EQUIPMENT<$5000 22,161 32,954 78,210 63,477 78,210 31,180
SUPPLIES $283,601 $320,121 $355,868 $192,746 $355,157 $325,107
63-00 VEHICLE MAINTENANCE $76,213 $84,000 $96,672 $61,901 $96,672 $92,480
64-00 OPERATING MAINTENANCE 1,241 1,600 1,600 1,065 1,600 2,000
68-00 EQUIPMENT MAINTENANCE 14,005 33,700 40,324 25,074 40,324 35,829
MAINTENANCE $91,459 $119,300 $138,596 $88,040 $138,596 $130,309
72-12 MEDICAL EXAMINATIONS $0 $1,210 $1,210 $0 $1,200 $1,200
73-11 VEHICLE INSURANCE 16,418 18,210 22,096 22,095 22,095 26,381
73-22 LAW ENFORCEMENT 21,536 22,233 26,434 26,298 26,298 27,450
73-40 ANIMAL MORTALITY INS 2,709 2,709 2,709 2,709 2,709 2,800
74-00 OPERATING SERVICES 14,884 13,455 19,963 12,912 19,963 8,240
74-01 POSTAL / COURIER SERVICES 1,455 1,000 1,000 924 1,000 1,000
74-97 RECRUITMENT ADVERTISING 1,036 350 350 236 350 526
74-98 JUDGMENTS & DAMAGE CLAIM 558 1,000 1,500 1,000 1,500 2,000
75-10 TRAINING 13,775 13,950 16,531 15,248 16,531 14,950
75-20 TRAVEL REIMBURSEMENTS 5,288 6,700 3,700 1,992 3,700 6,940
75-30 MEMBERSHIPS 1,276 1,080 1,162 1,121 1,162 1,130
76-12 TELEPHONE/COMMUNICATIONS 35,020 38,285 38,285 32,753 38,285 1,110
77-10 SOFTWARE LICENSE FEES 3,095 0 18,388 18,358 18,388 500
78-30 RENTAL 7,825 3,600 6,850 5,845 6,850 7,800
78-31 VEHICLE LEASE-INTERNAL 188,575 224,969 231,644 173,733 231,644 191,711
79-50 K-9 TRAINING SEMINAR 0 0 10,859 10,858 10,858 0
SERVICES $313,450 $348,751 $402,681 $326,082 $402,533 $293,738
83-00 VEHICLES $41,836 $0 $0 $0 $0 $61,488
88-00 CAPITAL EQUIPMENT 7,811 0 10,000 10,000 10,000 0
CAPITAL OUTLAY $49,647 $0 $10,000 $10,000 $10,000 $61,488
PATROL $4,859,762 $5,165,160 $5,431,941 $3,751,258 $5,289,586 $5,325,904
203
POLICE
PATROL DOT PROGRAM
001-2125-421
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $0 $55,292 $55,292 $10,293 $24,734 $56,677
41-30 OVERTIME PAY 0 1,500 1,500 2,190 5,000 1,500
41-31 HOLIDAY HRS WORKED 0 0 0 424 864 0
41-43 LONGEVITY PAY 0 0 0 0 0 255
41-45 INCENTIVE-CERTIFICATE PAY 0 600 600 225 450 900
47-10 SOCIAL SECURITY/MEDICARE 10 4,595 4,595 919 3,225 4,035
47-20 TMRS RETIREMENT 0 9,605 9,605 2,090 6,030 9,336
48-10 HEALTH/DENTAL INSURANCE 0 14,085 14,085 2,488 7,068 16,445
48-20 LIFE INSURANCE 0 155 155 27 100 157
48-30 DISABILITY INSURANCE 0 160 160 28 140 163
48-40 WORKERS COMP INSURANCE 0 609 609 120 360 610
48-50 EAP SERVICES 0 58 58 11 35 58
48-90 FLEX PLAN ADMINISTRATION 0 85 85 4 25 22
SALARIES AND BENEFITS $10 $86,744 $86,744 $18,819 $48,031 $90,158
52-00 PERSONNEL SUPPLIES $0 $300 $300 $0 $0 $500
53-00 VEHICLE SUPPLIES 0 200 200 0 0 250
53-01 FUEL 3,222 6,879 6,879 876 6,879 6,879
54-00 OPERATING SUPPLIES 28 100 100 28 37 450
58-00 OPERATING EQUIPMENT<$5000 0 1,000 1,000 395 1,000 500
SUPPLIES $3,250 $8,479 $8,479 $1,299 $7,916 $8,579
63-00 VEHICLE MAINTENANCE $0 $1,000 $1,000 $0 $100 $1,000
MAINTENANCE $0 $1,000 $1,000 $0 $100 $1,000
73-11 VEHICLE INSURANCE $627 $640 $741 $741 $741 $962
74-00 OPERATING SERVICES 88 350 249 0 150 500
75-10 TRAINING 0 700 700 0 0 1,250
75-20 TRAVEL REIMBURSEMENTS 0 500 500 0 1,911 3,500
76-12 TELEPHONE/COMMUNICATIONS 0 500 500 0 0 0
78-31 VEHICLE LEASE-INTERNAL 6,078 5,078 5,078 3,809 5,078 6,622
SERVICES $6,793 $7,768 $7,768 $4,550 $7,880 $12,834
PATROL-DOT PROGRAM $10,053 $103,991 $103,991 $24,668 $63,927 $112,571
204
POLICE
CRIMINAL INVESTIGATIONS
001-2130-421
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $823,167 $833,987 $839,326 $659,177 $878,903 $1,067,188
41-30 OVERTIME PAY 98,148 71,000 72,338 61,675 82,233 71,000
41-31 HOLIDAY HRS WORKED 4,704 4,000 4,000 2,475 3,300 4,000
41-43 LONGEVITY PAY 8,708 9,715 10,658 10,658 10,658 11,430
41-45 INCENTIVE-CERTIFICATE PAY 30,915 30,600 33,000 25,850 33,000 38,400
41-49 CELL PHONE ALLOWANCE 5,645 6,240 6,240 4,020 6,240 6,240
41-50 CLOTHING ALLOWANCE 8,800 8,400 8,400 4,400 8,200 8,000
41-90 ACCRUED PAYROLL 2,056 0 1,039 1,039 1,039 0
47-10 SOCIAL SECURITY/MEDICARE 71,139 67,733 68,221 55,179 73,572 86,075
47-20 TMRS RETIREMENT 155,859 150,490 151,507 122,746 163,661 189,861
48-10 HEALTH/DENTAL INSURANCE 127,589 126,576 126,576 100,533 143,352 198,234
48-20 LIFE INSURANCE 2,286 2,284 2,284 1,828 2,437 2,953
48-30 DISABILITY INSURANCE 2,392 2,412 2,412 1,907 2,412 3,078
48-40 WORKERS COMP INSURANCE 8,631 8,988 8,988 7,032 8,988 11,200
48-50 EAP SERVICES 741 697 697 548 697 871
48-90 FLEX PLAN ADMINISTRATION 240 217 217 220 293 388
SALARIES AND BENEFITS $1,351,020 $1,323,339 $1,335,903 $1,059,287 $1,418,985 $1,698,918
52-00 PERSONNEL SUPPLIES $602 $1,300 $1,300 $373 $1,300 $3,795
53-01 FUEL 46,062 49,461 49,461 19,395 46,000 49,461
54-00 OPERATING SUPPLIES 3,475 4,400 5,721 4,285 5,721 8,000
58-00 OPERATING EQUIPMENT<$5000 3,747 3,200 2,571 2,356 2,571 4,250
SUPPLIES $53,886 $58,361 $59,053 $26,409 $55,592 $65,506
63-00 VEHICLE MAINTENANCE $13,715 $22,000 $22,000 $9,367 $16,511 $30,000
68-00 EQUIPMENT MAINTENANCE 0 150 150 0 0 2,000
MAINTENANCE $13,715 $22,150 $22,150 $9,367 $16,511 $32,000
73-11 VEHICLE INSURANCE $11,337 $11,568 $12,307 $12,307 $12,307 $14,425
73-22 LAW ENFORCEMENT 7,642 7,642 6,903 6,714 6,714 6,720
74-00 OPERATING SERVICES 34,535 6,950 18,950 7,246 18,950 9,425
74-01 POSTAL / COURIER SERVICES 1,251 500 500 722 755 500
75-10 TRAINING 1,778 4,500 3,500 2,651 2,651 5,800
75-20 TRAVEL REIMBURSEMENTS 2,370 2,100 2,100 315 2,915 4,750
75-30 MEMBERSHIPS 815 950 950 810 950 1,370
76-12 TELEPHONE/COMMUNICATIONS 1,533 2,150 2,217 1,496 2,201 6,330
77-10SOFTWARE LICENSE FEES 000002,000
77-30 INTERNET/WIRELESS SERVICE 1,630 900 1,795 1,308 1,795 1,800
78-31 VEHICLE LEASE-INTERNAL 23,277 21,864 21,864 16,398 21,864 23,588
SERVICES $86,168 $59,124 $71,086 $49,967 $71,102 $76,708
84-00 CAPITAL OPERATING EQUIP $14,775 $0 $0 $0 $0 $0
CAPITAL OUTLAY $14,775 $0 $0 $0 $0 $0
CRIMINAL INVESTIGATIONS $1,519,564 $1,462,974 $1,488,192 $1,145,030 $1,562,190 $1,873,132
205
POLICE
ANIMAL CONTROL
001-2150-441
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $142,660 $169,220 $162,530 $107,417 $150,733 $168,561
41-30 OVERTIME PAY 42,559 15,000 21,690 30,558 40,744 15,000
41-31 HOLIDAY HRS WORKED 177 350 350 68 350 350
41-43 LONGEVITY PAY 730 640 640 630 630 750
41-45 INCENTIVE-CERTIFICATE PAY 1,174 1,680 1,680 1,260 1,680 1,680
41-49 CELL PHONE ALLOWANCE 420 420 420 280 420 420
41-90ACCRUED PAYROLL 2,52700000
47-10 SOCIAL SECURITY/MEDICARE 13,786 12,625 12,625 10,075 13,433 13,342
47-20 TMRS RETIREMENT 30,209 28,304 28,304 22,399 29,865 29,387
48-10 HEALTH/DENTAL INSURANCE 25,651 43,449 43,449 21,974 31,762 35,071
48-20 LIFE INSURANCE 401 472 472 312 472 469
48-30 DISABILITY INSURANCE 416 489 489 324 489 486
48-40 WORKERS COMP INSURANCE 1,773 2,109 2,109 1,434 2,109 2,351
48-50 EAP SERVICES 204 232 232 159 232 232
48-90 FLEX PLAN ADMINISTRATION 73 86 86 59 86 86
SALARIES AND BENEFITS $262,760 $275,076 $275,076 $196,949 $273,005 $268,185
52-00 PERSONNEL SUPPLIES $1,200 $1,000 $1,000 $962 $1,000 $2,000
53-01 FUEL 10,830 10,749 9,779 4,476 9,779 10,749
54-00 OPERATING SUPPLIES 17,605 17,600 16,600 7,269 16,600 17,500
58-00 OPERATING EQUIPMENT<$5000 1,245 2,300 1,300 230 1,300 3,500
SUPPLIES $30,880 $31,649 $28,679 $12,937 $28,679 $33,749
63-00 VEHICLE MAINTENANCE $1,882 $2,500 $3,500 $1,681 $3,500 $3,500
MAINTENANCE $1,882 $2,500 $3,500 $1,681 $3,500 $3,500
72-12 MEDICAL EXAMINATIONS $0 $200 $200 $0 $0 $1,800
73-11 VEHICLE INSURANCE 2,119 2,162 2,230 2,230 2,230 2,435
74-00 OPERATING SERVICES 2,447 2,550 2,550 900 2,550 2,800
74-10 ADOPTION RELATED SERVICES 34,482 35,000 35,000 13,681 25,480 16,000
75-10 TRAINING 875 1,200 1,600 795 1,060 2,000
75-20 TRAVEL REIMBURSEMENTS 1,110 650 2,552 274 1,551 4,000
75-30 MEMBERSHIPS 0 0 100 100 100 200
76-12 TELEPHONE/COMMUNICATIONS 1,419 1,700 1,700 1,067 1,700 0
76-20 JANITORIAL SERVICES 29,322 29,319 29,319 17,101 29,319 30,000
78-00 CONTRACT SERVICES 974 965 965 453 965 1,000
78-31 VEHICLE LEASE-INTERNAL 6,924 8,668 8,668 6,501 8,668 8,668
SERVICES $79,672 $82,414 $84,884 $43,102 $73,623 $68,903
88-00 CAPITAL EQUIPMENT $8,838 $0 $0 $0 $0 $0
CAPITAL OUTLAY $8,838 $0 $0 $0 $0 $0
ANIMAL CONTROL $384,032 $391,639 $392,139 $254,669 $378,807 $374,337
206
Friendswood Volunteer Fire Department
Friendswood
Volunteer Fire
Department
Administration
Fire Division
EMS Division
207
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 64 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
volunteers performing fire suppression, rescue, EMS services, administration and
208
Volunteer Fire Department
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 3,175 calls for
service. We anticipate those calls for service to continue to rise in FY2016, 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.
209
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
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
210
Volunteer Fire Department
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 received
major national recognition awards.
Highlights of the Budget
Departmental Measures
(City’s Contribution to)
Volunteer Fire
Department FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
Number of full time
equivalents (FTE’s) 0 0 0 0 0
City’s Contribution to FVFD
Expenditures $1,257,211 $1,280,265 $1,439,552 $1,442,161 $1,499,035
Measures of Efficiency
City’s average monthly
contribution to FVFD $104,768 $106,689 $119,963 $120,180 $124,920
City’s contribution to FVFD
per capita $33.09 $33.27 $36.89 $36.96 $38.09
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:
The following decision packages are included in the FY16 adopted budget:
Add One Full Time Paramedic to current staffing 24/7 Ongoing Cost $ 63,483
Bunker Gear Replacements - Fire Division One-Time Cost $ 10,000.00
SCBA Air Cylinder Replacement Program –
Fire Division One-Time Cost $ 5,000.00
The following decision packages are not included in the FY16 adopted budget:
Description Amount
Add One Full Time Paramedic to current staffing 24/7 Ongoing Cost $ 63,483
State Fireman’s Pension Contribution increase Ongoing Cost $ 15,552.00
Vehicle Maintenance Budget Increase - Fire Division Ongoing Cost $ 10,000.00
Increase in Building Maintenance Funds Ongoing Cost $ 10,000.00
Total of Additional Funding Requests $ 191,517.00
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Volunteer Fire Department
Capital Equipment:
In our 15-year capital equipment plan which was presented to Council in FY 09, we have the
following capital equipment and vehicles identified for purchase this fiscal year using funding
provided through the Fire /EMS Fund Water Bill Donation Fund account managed by the
FVFD. A copy of the 15 year plan is available by request from FVFD.
Description Amount
Scheduled Replacement Fire Chiefs Vehicle One-Time Cost $35,000
Lease Payment Engine 2 Replacement (6 payments remaining)One-Time Cost $ 72,000
Lease Payment Engine 3 Replacement (4 payments remaining)One-Time Cost $ 61,680
Lease Payment for Engine 231 Replacement
(1st Payment FY2015) One-Time Cost $ 72,000
Total Request from Fire/EMS Fund $240,680
Capital Improvement Plan:
In the Capital Improvement Plan we have the following items identified:
Fire Training Field Improvements One-Time Costs $ 415,000
New Headquarters Fire Station to Replace Station #1 and Expansion to Station #4:
New Fire Station at PSB as New Headquarters Station Bond Funded $ 5,684,000
Renovation/Expansion of Existing Station #4 Bond Funded $ 1,000,000
Total From Bond Funds $ 6,684,000
Total Request for the City’s CIP Plan One-Time Cost $6,969,000
(This request will be partially funded by the Bond Election approved in 2014.) Funding for
the Stations
212
FRIENDSWOOD VOLUNTEER FIRE DEPT
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
FIRE ADMINISTRATION $1,280,265 $1,439,552 $1,439,552 $1,442,161 $1,442,161 $1,499,035 4.1%
DEPARTMENT TOTAL $1,280,265 $1,439,552 $1,439,552 $1,442,161 $1,442,161 $1,499,035 4.1%
EXPENDITURE BY CLASSIFICATION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
SERVICES $1,280,265 $1,439,552 $1,439,552 $1,442,161 $1,442,161 $1,499,035 4.1%
CLASSIFICATION TOTAL $1,280,265 $1,439,552 $1,439,552 $1,442,161 $1,442,161 $1,499,035 4.1%
PERSONNEL SUMMARY BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
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%
213
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
FIRE ADMINISTRATION
001-2201-422
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
78-61 FIRE/EMS SERVICES $1,250,335 $1,409,552 $1,409,552 $1,409,551 $1,409,551 $1,469,035
78-62 FIRE/EMS SERVICE RUNS 29,930 30,000 30,000 32,610 32,610 30,000
SERVICES $1,280,265 $1,439,552 $1,439,552 $1,442,161 $1,442,161 $1,499,035
FWD VOLUNTEER FIRE DEPT $1,280,265 $1,439,552 $1,439,552 $1,442,161 $1,442,161 $1,499,035
214
Fire Marshal’s Office
Fire Marshal/ Emergency
Management
Fire Marshal
Administration Emergency Management
215
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 submitted the Hazard Mitigation Plan to Texas Department of Emergency Management
and FEMA for review. 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.
216
Fire Marshal
Accomplishments in Fiscal Year 2014 – 15
x Completed a total of 780 annual and 647 follow-up type inspections on all commercial
businesses, institutions, foster homes, nursing homes, and apartment complexes for a
grand total of 1,427 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 Completed and submitted the Friendswood Mitigation Plan to Texas Department of
Emergency Management (TDEM) and Federal Emergency Management Agency (FEMA)
for review.
Highlights of the Budget
2015-2016 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
217
Fire Marshal
Fire Marshal’s Office and
Emergency Management
FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs – Fire Marshal’s Office
# of full time equivalents (FTE’s) 4.80 5.20 5.20 5.20 5.20
Division Expenditures $517,742 $532,275 $601,945 $612,017 $669,612
Inputs – Emergency Management
# of full time equivalents (FTE’s) 1.3 1.3 1.3 1.3 1.3
Division Expenditures $115,146 $168,529 $140,794 $158,162 $163,802
Outputs
# of Total Inspections Conducted 1,672 1,427 1,500 1,600 1,600
# of Hours from Total Inspections
Conducted (New Measure in 2013) 734 628 716 716 716
# of Building Plans Reviewed 125 150 170 170 130
# of DRC’s Meetings Attended 63 74 65 65 65
# of Life Safety/Fire Code Complaints
Investigated 31 10 15 15 15
# of Fire/Life Safety Investigations 8 22 8 10 10
# of Educational Classes Presented 15 16 15 15 20
# of Instructional Staff Hours 25 23 25 25 30
Annual total hours of all FMO/OEM staff
training attended (Based on an estimated
325 hours/ year) 692 589 521 600 600
# of EOP, Supplemental Annexes &
Planning Document Reviews Conducted and
Submitted 4 5 8 8 7
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
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 $13.63 $13.83 $15.43 $15.68 $17.01
Measures of Efficiency –Emergency Management
Division expenditures per capita $3.03 $4.38 $3.61 $4.05 $4.16
218
FIRE MARSHAL'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION $532,275 $601,945 $612,055 $447,363 $612,017 $669,612 11.2%
EMERGENCY MANAGEMENT 168,529 140,794 161,709 115,271 158,162 163,802 16.3%
DEPARTMENT TOTAL $700,804 $742,739 $773,764 $562,634 $770,179 $833,414 12.2%
EXPENDITURE BY CLASSIFICATION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
SALARIES AND BENEFITS $561,963 $617,041 $626,864 $466,416 $626,865 $683,083 10.7%
SUPPLIES 72,245 43,116 62,093 46,173 62,121 51,231 18.8%
MAINTENANCE 6,430 6,730 8,230 5,462 8,230 9,730 44.6%
SERVICES 60,166 75,852 76,577 44,583 72,963 89,370 17.8%
CLASSIFICATION TOTAL $700,804 $742,739 $773,764 $562,634 $770,179 $833,414 12.2%
PERSONNEL SUMMARY BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION 5.20 5.20 5.20 5.20 5.20 5.20 0.0%
EMERGENCY MANAGEMENT 1.40 1.40 1.40 1.40 1.40 1.40 0.0%
PERSONNEL TOTAL 6.60 6.60 6.60 6.60 6.60 6.60 0.0%
219
FIRE MARSHAL OFFICE
ADMINISTRATION
001-2501-422
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $312,131 $329,371 $331,221 $244,585 $331,221 $371,934
41-30 OVERTIME PAY 9,031 16,000 15,074 9,809 15,074 16,000
41-31 HOLIDAY HRS WORKED 0 310 1,236 1,253 1,236 310
41-43 LONGEVITY PAY 2,450 2,710 2,710 2,690 2,690 2,285
41-45 INCENTIVE-CERTIFICATE PAY 9,225 9,600 9,600 6,950 9,600 10,200
41-49 CELL PHONE ALLOWANCE 4,165 4,260 4,260 3,000 4,260 4,860
41-90 ACCRUED PAYROLL 0 0 6,098 6,097 6,097 0
42-20 PART-TIME WAGES 33,160 49,809 49,809 38,502 49,809 50,728
47-10 SOCIAL SECURITY/MEDICARE 27,122 30,674 31,282 22,765 31,282 32,783
47-20 TMRS RETIREMENT 53,106 57,928 59,195 44,118 59,195 63,828
48-10 HEALTH/DENTAL INSURANCE 27,558 30,819 30,819 23,278 30,819 39,914
48-20 LIFE INSURANCE 835 908 908 693 924 1,024
48-30 DISABILITY INSURANCE 875 953 953 723 964 1,073
48-40 WORKERS COMP INSURANCE 2,926 3,352 3,352 2,484 3,352 4,512
48-50 EAP SERVICES 579 581 581 404 581 581
48-90 FLEX PLAN ADMINISTRATION 215 212 212 155 212 234
SALARIES AND BENEFITS $483,378 $537,487 $547,310 $407,506 $547,316 $600,266
51-00 OFFICE SUPPLIES $949 $1,100 $1,100 $579 $1,100 $1,100
52-00 PERSONNEL SUPPLIES 2,486 3,571 3,571 1,720 3,571 3,571
53-00 VEHICLE SUPPLIES 21 200 200 0 200 200
53-01 FUEL 6,082 6,500 6,500 2,804 6,500 6,500
54-00 OPERATING SUPPLIES 3,961 4,000 5,387 4,095 5,387 4,000
58-00 OPERATING EQUIPMENT<$5000 1,705 6,000 6,000 4,663 6,000 8,015
SUPPLIES $15,204 $21,371 $22,758 $13,861 $22,758 $23,386
63-00 VEHICLE MAINTENANCE $1,967 $4,005 $5,505 $3,427 $5,505 $4,005
68-00 EQUIPMENT MAINTENANCE 915 1,000 1,000 525 1,000 1,000
MAINTENANCE $2,882 $5,005 $6,505 $3,952 $6,505 $5,005
73-11 VEHICLE INSURANCE $2,151 $2,195 $2,537 $2,536 $2,536 $2,772
73-22 LAW ENFORCEMENT 2,779 2,779 2,437 2,238 2,437 3,920
73-50 SURETY BONDS 0 71 71 0 71 71
74-00 OPERATING SERVICES 1,606 3,840 3,840 1,178 3,840 4,440
74-01 POSTAL / COURIER SERVICES 197 250 250 4 250 250
74-94 PERMITS/INSPECTION/TEST 510 770 770 765 770 855
74-97 RECRUITMENT ADVERTISING 0 84 84 0 0 84
75-10 TRAINING 3,731 4,600 3,600 3,421 3,641 4,600
75-20 TRAVEL REIMBURSEMENTS 2,497 3,440 1,840 569 1,840 3,440
75-30 MEMBERSHIPS 385 1,355 1,355 530 1,355 1,525
77-30 INTERNET/WIRELESS SERVICE 2,023 2,300 2,300 1,242 2,300 2,600
78-00 CONTRACT SERVICES 0 3,500 3,500 0 3,500 3,500
78-30 RENTAL 35 150 150 0 150 150
78-31 VEHICLE LEASE-INTERNAL 14,897 12,748 12,748 9,561 12,748 12,748
SERVICES $30,811 $38,082 $35,482 $22,044 $35,438 $40,955
ADMINISTRATION $532,275 $601,945 $612,055 $447,363 $612,017 $669,612
220
FIRE MARSHAL OFFICE
EMERGENCY MANAGEMENT
001-2510-422
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $37,321 $39,011 $39,011 $27,843 $39,011 $40,291
41-30 OVERTIME PAY 1,268 1,442 1,442 1,181 1,442 1,442
41-43 LONGEVITY PAY 745 811 811 805 805 865
41-45 INCENTIVE-CERTIFICATE PAY 2,074 2,100 2,100 1,575 2,100 2,100
41-49 CELL PHONE ALLOWANCE 540 540 540 360 540 540
42-20 PART-TIME WAGES 19,588 17,851 17,851 14,044 17,851 18,437
47-10 SOCIAL SECURITY/MEDICARE 4,664 4,674 4,674 3,462 4,674 4,809
47-20 TMRS RETIREMENT 6,643 7,020 7,020 5,074 7,020 7,119
48-10 HEALTH/DENTAL INSURANCE 5,318 5,674 5,674 4,246 5,674 6,774
48-20 LIFE INSURANCE 105 107 107 81 108 113
48-30 DISABILITY INSURANCE 108 113 113 83 113 116
48-40WORKERS COMP INSURANCE 707373537373
48-50 EAP SERVICES 120 116 116 87 116 116
48-90 FLEX PLAN ADMINISTRATION 21 22 22 16 22 22
SALARIES AND BENEFITS $78,585 $79,554 $79,554 $58,910 $79,549 $82,817
51-00 OFFICE SUPPLIES $992 $900 $900 $416 $900 $900
52-00 PERSONNEL SUPPLIES 2,411 500 330 0 330 500
53-01 FUEL 1,406 3,814 3,814 0 3,814 3,814
54-00 OPERATING SUPPLIES 4,434 3,800 3,970 3,592 3,998 4,600
58-00 OPERATING EQUIPMENT<$5000 47,798 12,731 30,321 28,304 30,321 18,031
SUPPLIES $57,041 $21,745 $39,335 $32,312 $39,363 $27,845
63-00 VEHICLE MAINTENANCE $1,273 $0 $0 $0 $0 $0
68-00 EQUIPMENT MAINTENANCE 2,275 1,725 1,725 1,510 1,725 4,725
MAINTENANCE $3,548 $1,725 $1,725 $1,510 $1,725 $4,725
74-00 OPERATING SERVICES $12,306 $11,685 $11,685 $10,893 $11,685 $17,215
75-10 TRAINING 920 1,770 3,270 2,129 3,270 2,965
75-20 TRAVEL REIMBURSEMENTS 2,274 2,250 3,750 3,473 3,750 3,250
75-30 MEMBERSHIPS 470 1,140 1,140 840 1,140 1,140
76-12 TELEPHONE/COMMUNICATIONS 3,953 4,350 4,675 3,940 4,675 5,570
77-30 INTERNET/WIRELESS SERVICE 1,778 2,000 2,000 1,264 2,000 3,700
78-00 CONTRACT SERVICES 7,654 6,500 6,500 0 6,500 6,500
78-41 ENVIRONMENTAL CLEAN UP 0 8,075 8,075 0 4,505 8,075
SERVICES $29,355 $37,770 $41,095 $22,539 $37,525 $48,415
EMERGENCY MANAGEMENT $168,529 $140,794 $161,709 $115,271 $158,162 $163,802
221
Community Development
Community
Development
Administration Planning
and Zoning
Building
Inspection and
Code Enforcement
Storm Water
Management
222
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.
Accomplishments in Fiscal Year 2014-2015
Our staff accomplished the following:
Fiscal year 2015 marked the first full year where the Projects and Engineering divisions were
located within the Public Works department instead of Community Development. It also
marked the first year where the Inspections and Code Enforcement divisions were combined
under one 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.
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.
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. Planning staff oversees
the GIS database and maps, review and approval of plats, site plans and construction plans
by all required departments, as well as processing zone changes. This division also works with
the Planning and Zoning Commission to obtain approvals and recommendations as required.
223
Community Development
Other departmental functions/accomplishments
The Community Development Department provides and distributes information to citizens and
developers in as many formats as possible.
x Development Review Committee (DRC) meetings - provide the community’s
owners and developers with valuable information regarding the steps to
develop or build on their properties. Representatives from the following City
departments attend DRC meetings: Planning, 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.
x Builder Meetings – the Building Division hosts meetings as needed 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.
Educated and informed employees have a broader knowledge base and with the wide variety
of certifications, staff becomes more versatile and better able to assist citizens and perform
their job duties. To that end, the City encourages employees to further their education, and
maintain certifications, and licenses through professional development. Examples of some of
those required certifications and licenses include State Plumbing Inspector; building, electrical
and mechanical inspector; Certified Floodplain Manager; Code Enforcement Certification;
Advanced Code Enforcement Certification; and Permit Technician.
224
Community Development
Highlights of the Budget
2015-2016 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 that require 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
FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents
(FTE’s) 1.39* 1.39 1.39 1.39 1.39
Division expenditures $259,844 $203,360 $213,239 $222,012 $220,811
Measures of Efficiency
Division expenditures
per capita $6.84 $5.28 $5.47 $5.69 $5.61
*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.
225
Community Development
Planning and Zoning Division
FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents (FTE’s) 4.6* 4.6 4.6 4.6 4.6
Division Expenditures $209,202 $290,378 $322,871 $324,283 $364,908
Outputs
# of DRC Meetings Scheduled 77 80 42 72 76
# of Planning and Zoning
Meetings held 21 21 12 23 21
# of Certificates of Platting
Exemption 2 7 3 10 10
# of Preliminary Plats 3 10 9 15 9
# of Final Plats 5 10 13 22 12
# of Commercial Site Plans 9 7 11 19 12
# of Zone Changes 10 8 8 14 11
# of Appeals/Variances/
Special Exceptions 2 4 1 2 3
Measures of Effectiveness
Avg. days to complete Site Plan ** 9 37 14 15 14
Avg. days to complete
Final Plat ** 10 11 12 15 14
Avg. days to complete
Preliminary Plat ** 13 7 20 15 14
Measures of Efficiency
Division expenditures per capita $5.51 $7.55 $8.27 $8.31 $9.27
*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.
226
Community Development
Inspection and
Code Enforcement
FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents (FTE’s) 4.9 4.9 4.9 4.9 4.9
Division Expenditures $400,269 $348,329 $390,071 $378,882 $453,323
Outputs
# of New Residential permits
issued 184 188 79 135 169
# of New Commercial permits
issued 7 7 4 7 7
# of Commercial additions/alter
permits issued 69 43 14 24 45
# of Inspections 11,471 10,611 6,671 11,436 11,172
Measures of Effectiveness
Avg days to complete Single
Family Home plan reviews ** 4.8 4 3 3 4
Avg day to complete Commercial
plan reviews ** 29.5 17 13 13 14
% of Inspections done within 24
hours of notification 100% 100% 100% 100% 100%
Avg days to complete a
Commercial add/alteration ** 2.4 3 4 4 3
Avg days to complete a
Residential add/alteration ** 3.6 3 2 2 3
Measures of Efficiency
Division expenditures per capita $10.50 $9.00 $10.00 $9.71 $11.52
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.
227
COMMUNITY DEVELOPMENT
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION $203,360 $213,239 $224,973 $155,428 $222,012 $220,811 3.6%
PLANNING AND ZONING 290,378 322,871 324,927 233,719 324,283 364,908 13.0%
INSPECTION/CODE ENFORCEMENT 348,329 390,071 380,484 262,736 378,882 453,323 16.2%
DEPARTMENT TOTAL $842,067 $926,181 $930,384 $651,883 $925,177 $1,039,042 12.2%
EXPENDITURE BY CLASSIFICATION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
SALARIES AND BENEFITS $802,507 $857,297 $861,500 $621,300 $866,400 $942,847 10.0%
SUPPLIES 13,021 14,523 15,023 7,938 11,883 17,774 22.4%
MAINTENANCE 336 1,665 1,997 1,297 1,997 2,625 57.7%
SERVICES 26,203 52,696 51,864 21,348 44,897 75,796 43.8%
CLASSIFICATION TOTAL $842,067 $926,181 $930,384 $651,883 $925,177 $1,039,042 12.2%
PERSONNEL SUMMARY BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION 1.39 1.39 1.39 1.39 1.39 1.39 0.0%
PLANNING AND ZONING 4.60 4.60 4.60 4.60 4.60 4.60 0.0%
INSPECTION/CODE ENFORCEMENT 3.90 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.
228
COMMUNITY DEVELOPMENT
ADMINISTRATION
001-3501-419
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $135,894 $141,371 $141,371 $103,768 $140,332 $146,505
41-43 LONGEVITY PAY 782 872 872 865 865 755
41-44 VEHICLE ALLOWANCE 7,465 7,506 7,506 5,310 7,506 7,506
41-45 INCENTIVE-CERTIFICATE PAY 1,185 1,200 1,200 900 1,200 1,200
41-49 CELL PHONE ALLOWANCE 1,640 1,640 1,640 1,093 1,640 1,640
47-10 SOCIAL SECURITY/MEDICARE 10,512 11,237 11,237 7,974 11,237 11,114
47-20 TMRS RETIREMENT 23,324 24,484 24,484 17,880 24,484 24,810
48-10 HEALTH/DENTAL INSURANCE 14,104 15,081 15,081 11,298 15,081 18,037
48-20 LIFE INSURANCE 372 391 391 284 391 404
48-30 DISABILITY INSURANCE 389 409 409 298 409 423
48-40 WORKERS COMP INSURANCE 170 182 182 132 182 176
48-50 EAP SERVICES 83 81 81 60 81 81
48-90 FLEX PLAN ADMINISTRATION 30 30 30 22 30 30
SALARIES AND BENEFITS $195,950 $204,484 $204,484 $149,884 $203,438 $212,681
51-00 OFFICE SUPPLIES $3,554 $3,375 $2,975 $2,787 $2,975 $3,375
52-00 PERSONNEL SUPPLIES 46 155 155 78 78 50
54-00 OPERATING SUPPLIES 221 1,025 1,025 390 520 550
58-00 OPERATING EQUIPMENT<$5000 0 0 900 635 847 0
SUPPLIES $3,821 $4,555 $5,055 $3,890 $4,420 $3,975
74-00 OPERATING SERVICES $122 $0 $0 $0 $0 $0
74-01 POSTAL / COURIER SERVICES 548 2,300 1,034 532 532 2,300
75-10 TRAINING 320 300 300 116 116 300
75-20 TRAVEL REIMBURSEMENTS 0 600 600 126 126 600
75-30 MEMBERSHIPS 870 1,000 1,000 880 880 955
78-00 CONTRACT SERVICES 1,729 0 12,500 0 12,500 0
SERVICES $3,589 $4,200 $15,434 $1,654 $14,154 $4,155
ADMINISTRATION $203,360 $213,239 $224,973 $155,428 $222,012 $220,811
229
COMMUNITY DEVELOPMENT
PLANNING AND ZONING
001-3502-419
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $194,337 $211,565 $212,608 $153,017 $212,608 $220,717
41-30 OVERTIME PAY 1,576 2,000 2,000 1,203 1,837 2,000
41-43 LONGEVITY PAY 1,274 1,573 1,573 1,490 1,490 2,015
41-44 VEHICLE ALLOWANCE 3,222 3,240 3,240 2,292 3,240 3,240
41-45 INCENTIVE-CERTIFICATE PAY 3,210 3,600 3,600 3,300 3,600 4,800
41-49 CELL PHONE ALLOWANCE 1,152 1,152 1,152 768 1,152 1,152
41-90ACCRUED PAYROLL 1,15000000
47-10 SOCIAL SECURITY/MEDICARE 15,200 16,575 16,655 11,589 15,452 16,724
47-20 TMRS RETIREMENT 32,699 35,601 35,768 25,889 34,519 36,813
48-10 HEALTH/DENTAL INSURANCE 24,013 30,281 30,281 24,754 33,005 39,394
48-20 LIFE INSURANCE 538 588 588 436 581 613
48-30 DISABILITY INSURANCE 560 612 612 453 604 637
48-40 WORKERS COMP INSURANCE 236 265 265 190 253 264
48-50 EAP SERVICES 254 267 267 200 267 267
48-90 FLEX PLAN ADMINISTRATION 160 162 162 122 163 162
SALARIES AND BENEFITS $279,581 $307,481 $308,771 $225,703 $308,771 $328,798
52-00 PERSONNEL SUPPLIES $125 $315 $315 $253 $315 $330
54-00 OPERATING SUPPLIES 589 375 375 151 201 300
SUPPLIES $714 $690 $690 $404 $516 $630
68-00 EQUIPMENT MAINTENANCE $0 $0 $0 $0 $0 $300
MAINTENANCE $0 $0 $0 $0 $0 $300
73-50 SURETY BONDS $0 $80 $181 $181 $181 $80
74-00 OPERATING SERVICES 404 200 200 0 200 200
75-10 TRAINING 4,865 5,670 6,670 2,461 6,586 7,670
75-20 TRAVEL REIMBURSEMENTS 3,518 7,640 7,305 4,826 7,305 6,140
75-30 MEMBERSHIPS 1,296 1,110 1,110 144 724 1,090
78-00CONTRACT SERVICES 0000020,000
SERVICES $10,083 $14,700 $15,466 $7,612 $14,996 $35,180
PLANNING AND ZONING $290,378 $322,871 $324,927 $233,719 $324,283 $364,908
230
COMMUNITY DEVELOPMENT
INSPECTION & CODE ENFORCEMENT
001-3528-424
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $224,856 $236,491 $236,724 $161,926 $236,724 $261,771
41-30 OVERTIME PAY 2,280 4,330 4,330 961 4,330 4,330
41-43 LONGEVITY PAY 1,372 1,721 1,721 1,701 1,701 2,063
41-44 VEHICLE ALLOWANCE 1,074 1,080 1,080 764 1,080 1,080
41-45 INCENTIVE-CERTIFICATE PAY 3,838 2,610 2,610 3,458 2,610 6,510
41-49 CELL PHONE ALLOWANCE 2,742 2,742 2,742 1,603 2,742 2,742
41-90 ACCRUED PAYROLL 0 0 2,123 2,123 2,123 0
47-10 SOCIAL SECURITY/MEDICARE 17,072 17,921 18,101 12,173 18,101 19,737
47-20 TMRS RETIREMENT 37,483 39,813 40,190 27,562 40,190 43,828
48-10 HEALTH/DENTAL INSURANCE 33,878 36,140 36,140 31,667 42,223 56,583
48-20 LIFE INSURANCE 625 657 657 461 615 724
48-30 DISABILITY INSURANCE 650 684 684 480 640 755
48-40 WORKERS COMP INSURANCE 593 645 645 441 588 684
48-50 EAP SERVICES 293 285 285 194 259 285
48-90 FLEX PLAN ADMINISTRATION 220 213 213 199 265 276
SALARIES AND BENEFITS $326,976 $345,332 $348,245 $245,713 $354,191 $401,368
52-00 PERSONNEL SUPPLIES $1,170 $1,250 $1,250 $1,234 $1,234 $2,021
53-00 VEHICLE SUPPLIES 0 375 375 15 20 375
53-01 FUEL 4,683 6,448 6,448 2,031 4,708 6,448
54-00 OPERATING SUPPLIES 2,224 705 705 364 485 2,325
58-00 OPERATING EQUIPMENT<$5000 409 500 500 0 500 2,000
SUPPLIES $8,486 $9,278 $9,278 $3,644 $6,947 $13,169
63-00 VEHICLE MAINTENANCE $336 $1,665 $1,997 $1,297 $1,997 $2,325
MAINTENANCE $336 $1,665 $1,997 $1,297 $1,997 $2,325
73-11 VEHICLE INSURANCE $2,511 $2,562 $2,562 $2,379 $2,379 $2,600
74-00 OPERATING SERVICES 431 0 0 0 0 0
74-41 CODE ENFORCEMENT SERVICES 0 4,000 500 0 0 4,000
74-98 JUDGMENTS & DAMAGE CLAIM 0 1,000 1,000 0 0 1,000
75-10 TRAINING 1,247 2,400 2,535 2,404 2,644 4,200
75-20 TRAVEL REIMBURSEMENTS 0 1,500 1,033 0 500 1,500
75-30 MEMBERSHIPS 472 655 655 366 655 982
77-30 INTERNET/WIRELESS SERVICE 396 1,000 1,000 342 1,000 1,000
78-00 CONTRACT SERVICES 1,093 4,500 500 0 0 5,000
78-31 VEHICLE LEASE-INTERNAL 6,181 7,911 7,911 5,933 7,911 7,911
78-42 STORM WATER MANAGEMENT 200 8,268 3,268 658 658 8,268
SERVICES $12,531 $33,796 $20,964 $12,082 $15,747 $36,461
INSPECTION/CODE ENFORCEMENT $348,329 $390,071 $380,484 $262,736 $378,882 $453,323
231
Public Works
Public Works
Administration Engineering and
Capital Projects
Water and
Wastewater
Operations
Street and Drainage
Operations
Street and
Sidewalk
Operations
Drainage
Operations
Customer
Service
Utility System
Maintenance
232
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 2013–14Accomplishments
Our staff accomplished the following:
ł 20,500 street joints and cracks in streets were sealed
ł 5,491 linear feet of sidewalks were raised
ł 801 linear feet of sidewalks were removed and replaced
ł 521 linear feet of curb replacement
ł 53,078 square feet of streets were raised
ł 514 signs through work orders were completed
ł 361 signs were replaced through the Sign Replacement Program
ł 25 street banners were hung
ł 9 fire hydrants painted
ł 438 meters changed out
ł 472 bacteriological samples were collected
ł 324 dead end fire hydrants flushed
ł 138 non-dead fire hydrants flushed
ł 2,665 utility billing work orders
ł 483 repairs to vehicles
ł 261 repairs to equipment
The following were completed through the Sewer Rehab Project:
ł 11,770 linear feet of cleaning and TV inspection of sanitary sewer lines
ł 3,306 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:
xx Concrete Street Repair and Asphalt Overlay Programs
x Sanitary Sewer Rehabilitation Program
Street Maintenance Program
This is the twelfth 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.
233
Public Works
Sanitary Sewer Rehabilitation Program
This program will begin its fourteenth 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.
234
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
Water Plants #2, and
#7 Replacements
Lift Stations # 3, and
#18 Design and
Planning
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
Highlights of the Budget
The following decision packages are included with the General Fund FY16 adopted
budget:
Additional Streets Laborer position (mid-year hire) Ongoing cost $29,000
Used of Undesignated General Fund Balance for
Additional Backhoe One-time cost $78,000
Streets and/or Capital Projects One-time cost $308,973
The following forces at work/decision packages are included with the Water and
Sewer Fund FY16 adopted budget:
FAW-Blackhawk WWTP 3d Clarifier Debt Service Payment
(City’s portion) Ongoing cost $245,641
Operations Asst. Superintendent position Ongoing cost $84,848
Addition to fleet – ½ Ton pick up
(for Operations Asst. Superintendent)
One-time cost
Ongoing cost
$19,928
$1,036
Addition to Fleet – 1 Ton Crew Truck
One-time cost
Ongoing Cost
$45,000
$615
Service Body for existing Unit PW59 One-time cost $11,000
235
Public Works
The following forces at work/decision packages are not included with the FY16
adopted budget:
Water Maintenance Worker Position Ongoing cost $60,990
Piercing Tool One-time cost $6,500
Sewer Maintenance Worker Position Ongoing cost $60,990
Mini Excavator with trailer package (with insurance)
One-time cost
Ongoing cost
$75,000
$251
Sanitary Lift Station Spare Pump One-time cost $40,000
VFD SWS1 and SWS2 One-time cost $32,000
Flow Meter Portable One-time cost $12,000
2015-2016 Departmental Performance Measures by Division
Supports the City’s Strategic Goals: 1-Communication, 3-Preservation, 6-Organizational
Development
Administration FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents
(FTE’s) 3.33 4.33 4.33 4.33 4.33
Division expenditures $348,444 $391,527 $507,806 $477,256 $535,760
Measures of Efficiency
Division expenditures per
capita $9.17 $10.18 $13.01 $12.23 $13.61
236
Public Works
Street/Sidewalk
Operations FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents
(FTE’s) 11.00 11.00 11.00 11.00 11.00
Department Expenditures $1,134,991 $1,092,281 $1,200,905 $1,113,951 $1,235,557
Outputs
# of Street Signs Replaced in
Program 356 361 370 230 385
# of Street Signs Repaired /
Replaced by work orders 356 406 390 410 410
Sidewalk Raised (lf) 9,415 5,491 9,050 14,055 7,430
Sidewalk Removed &
Replaced (lf) 542 801 700 630 575
Street Raising(sf) 69,567 53,078 54,000 51,385 59,970
# of Completed Work Orders
for Streets 514 550 560 500 480
Measures of Effectiveness
Average # of days to
complete Signs work orders 1.58 1.33 1.60 1.85 1.60
% of work orders for Signs
completed within 10 days 97% 93.45% 99% 99% 97%
Average # of days to
complete Street work orders 4.46 3.00 4.50 4.65 3.70
% of Street work orders
completed within 10 days 93.5% 83.27% 93.5% 80% 90%
Measures of Efficiency
Monthly Operating Costs $94,583 $91,023 $100,075 $9,496 $102,963
Division expenditures per
capita $29.87 $28.39 $30.35 $28.55 $31.39
237
Public Works
Drainage
Operations FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents
(FTE’s) 4.00 4.00 4.00 4.00 4.00
Department Expenditures $307,040 $324,540 $357,990 $334,695 $383,280
Outputs
Ditches Cleaned (ft) 1,461 3,935 3,000 4,240 3,250
Road side Ditches Mowed (ac) 856 924 890 685 890
Storm Pipe Cleaned (ft) 532 610 370 250 385
Debris Cleaned (cy) 818 600 705 850 700
# of Work Orders 250 312 230 250 250
Measures of Effectiveness
Average # of days to complete
work orders 3.91 2.36 3.95 2.90 3.40
% of work orders completed
within 10 working days 93.60% 99% 92.45% 83% 96.3%
Measures of Efficiency
Monthly cost to operate the
Drainage Operations $25,587 $27,045 $29,833 $27,891 $31,940
Division expenditures per
capita $8.08 $8.43 $9.17 $8.58 $9.74
238
Public Works
Water Operations
and Utilities FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents
(FTE’s) 9.30 9.30 9.30 9.30 9.30
Department Expenditures $2,541,648 $2,449,538 $2,607,494 $2,613,793 $2,700,505
Outputs
# of Active Utility Accounts 12,928 13,128 13,200 13,300 13,400
# of Completed Work Orders 1,433 1,419 1,400 1,530 1,400
# of meter change outs 275 438 275 170 290
# of Service Lines Repaired 151 169 150 200 160
# of Main Lines Repaired 193 149 100 50 150
# of Lines Flushed 587 529 550 650 650
# of Fire Hydrants Serviced 37 9 30 1,164 1150
Ground Water Pumpage (MG) 2.281 4.182 2.225 21.100 21.500
Surface Water Pumpage (MG) 2,033.218 1,883.283 2,200 1,600 1,900
Total Water Usage (MG) 2,035.499 1,887.465 2,200 1,600 1,900
Total Daily Average Water
Production (MG) 5.577 5.171 5.500 5.800 5.200
Total Surface Water
Purchased (MG) 2,033.218 1,887.465 2,200 1,600 1,900
Measures of Effectiveness
Average # of days to
complete work orders 1.07 1.14 1.10 1.32 1.10
% of work orders within 2
working days 98.88% 97.67% 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 99.89% 99.78% 97% 99% 99%
Measures of Efficiency
Monthly Operating Costs $211,804 $204,128 $217,291 $217,816 $225,042
Division expenditures per
capita $67.84 $63.66 $66.82 $66.65 $68.61
FY16 forecast expenditures include new divisions Water Utilities (3650) and Water Operations (3655).
239
Public Works
Sewer Operations
and Utilities FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents
(FTE’s) 9.00 9.0 9.00 9.0 9.0
Department Expenditures $2,499,633 $2,799,862 $3,109,258 $3,159,683 $3,489,403
Outputs
# of Completed
Work Orders 785 783 800 755 785
Sewer Treatment
Total All Flows (MG) 1,078.912 1,046.476 1,135 1,250 1,070
Sewer Treatment
Total Daily Average (MG) 2.956 2.867 3 4 3.2
# of Service Lines Repaired 53 88 70 113 70
# of Main Lines repaired 8 7 10 5 9
# of Sewer Lines cleaned 26,565 22,743 26,000 21,000 24,500
# of Manholes repaired 29 34 15 8 27
# of Sewer Main Stoppages 50 34 40 50 45
# of Service Lines Stoppages 361 303 375 205 340
# of Lift Station repairs 488 732 580 950 650
Measures of Effectiveness
Average # of days to
complete work orders 1.07 1.09 1.00 1.90 1.10
% of work orders completed
within 2 working days 98.34% 93.61% 98% 94% 95%
Measures of Efficiency
Monthly cost to operate the
City’s Sewer Operations $208,303 $233,322 $259,105 $263,307 $290,784
Division expenditures per
capita $65.79 $72.76 $79.68 $80.57 $88.66
FY16 forecast expenditures include new divisions Sewer Utilities (3651) and Sewer Operations (3656).
240
Public Works
Utility Customer
Service FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents
(FTE’s) 2.00 2.00 2.00 2.00 2.00
Department Expenditures $169,674 $183,492 $193,426 $197,357 $206,466
Outputs
# of Active Utility Accounts 13,128 12,866 13,000 13,234 13,630
# of Completed Work Orders n/a 4,603 3,600 4,700 4,850
# of cut-offs n/a 809 1,100 810 800
# of reconnects n/a 665 875 678 700
# of work orders closed n/a 4,603 875 4,700 4,850
Measures of Effectiveness
# of work orders completed per
FTE n/a 2,302 1,800 2,350 2,425
% of work orders closed out n/a 100% 100% 100% 100%
Measures of Efficiency
Monthly cost to operate the
City’s Utility Customer Service $14,140 $15,291 $16,119 $16,446 $17,206
Division expenditures per capita $4.47 $4.77 $4.96 $5.06 $5.25
*Started logging May 2013
241
Public Works
Engineering and
Capital Projects FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents (FTE’s) 5.0 5.0 5.0 4.0 4.0
Division Expenditures $489,251 $390,344 $446,799 $388,794 $388,348
Outputs
# of Construction Plan Review 26 28 25 28 25
# of Construction Right of Way
Permits 24 29 21 33 33
# of Development Permits 24 24 19 18 21
# of Attachment 4
(Impervious Cover Reviews) 29 19 40 50 0
# of CIP Projects Completed 3 9 5 4 4
# of construction site visits per
workday 12 12 12 15 12
# of Residential Sections
Completed 5 6 6 7 7
Measures of Effectiveness
Average days for plan reviews 8 10 11 7 8
% of Field inspections completed
within 24 hours of notification 100% 100% 100% 100% 100%
Measures of Efficiency
Monthly Operating Costs $40,771 $32,529 $37,233 $32,400 $32,362
Division expenditures per capita $12.88 $10.14 $11.45 $9.96 $9.87
*Department reorganization: The Engineering division and the Capital Improvements Administration division were
transferred from the Community Development Department.
242
PUBLIC WORKS
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION (GF)$273,166 $361,561 $362,614 $258,635 $344,851 $379,181 4.9%
STREET/SIDEWALK OPERATIONS 1,092,281 1,200,905 1,210,796 835,465 1,113,951 1,235,557 2.9%
DRAINAGE OPERATIONS 324,540 357,990 364,468 251,021 334,695 383,280 7.1%
ENGINEERING & CAPITAL PROJ (GF)256,609 264,081 264,991 156,658 208,876 239,619 -9.3%
ADMINISTRATION (W/S)118,361 146,245 146,245 99,304 132,405 156,579 7.1%
WATER OPERATIONS-3642 (W/S)2,449,538 2,607,494 2,657,525 1,551,594 2,613,793 0 0.0%
SEWER OPERATIONS-3647 (W/S)2,799,862 3,109,258 3,160,471 2,000,014 3,159,683 0 0.0%
WATER UTILITIES-3650 (W/S)00000768,147 3.6%
SEWER UTILITIES-3651 (W/S)00000485,255 12.2%
WATER OPERATIONS-3655 (W/S)000001,932,358 3.6%
SEWER OPERATIONS-3656 (W/S)000003,004,148 12.2%
CUSTOMER SERVICE (W/S)183,492 193,426 197,394 141,201 197,357 206,466 6.7%
ENGINEERING & CAPITAL PROJ (W/S)133,735 182,718 182,718 76,438 179,918 148,729 -18.6%
DEPARTMENT TOTAL $7,631,584 $8,423,678 $8,547,222 $5,370,330 $8,285,529 $8,939,319 6.1%
EXPENDITURE BY CLASSIFICATION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
SALARIES AND BENEFITS $2,673,031 $2,993,361 $3,011,252 $2,067,046 $2,929,463 $3,259,274 8.9%
SUPPLIES 282,828 321,314 301,537 151,379 250,960 341,883 6.4%
MAINTENANCE 443,418 518,676 599,355 286,863 512,686 540,480 4.2%
SERVICES 4,053,440 4,297,186 4,328,937 2,624,590 4,254,150 4,314,020 0.4%
CAPITAL OUTLAY 5,694 131,146 131,146 120,759 161,012 75,928 0.0%
OTHER 173,173 161,995 174,995 119,693 177,258 407,734 151.7%
CLASSIFICATION TOTAL $7,631,584 $8,423,678 $8,547,222 $5,370,330 $8,285,529 $8,939,319 6.1%
PERSONNEL SUMMARY BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION (GF)*2.73 2.73 2.73 2.73 2.73 2.73 0.0%
ADMINISTRATION (W/S)*1.60 1.60 1.60 1.60 1.60 1.60 0.0%
STREET/SIDEWALK OPERATIONS 10.00 10.00 10.00 10.00 10.00 11.00 10.0%
DRAINAGE OPERATIONS 5.00 5.00 5.00 5.00 5.00 5.00 0.0%
WATER UTILITIES (W/S)0.00 6.00 6.00 6.00 6.00 6.00 0.0%
SEWER UTILITIES (W/S)0.00 5.00 5.00 5.00 5.00 6.00 20.0%
WATER OPERATIONS (W/S)8.30 2.30 2.30 2.30 2.30 2.30 0.0%
SEWER OPERATIONS (W/S)8.00 3.00 3.00 3.00 3.00 3.00 0.0%
CUSTOMER SERVICE (W/S)2.00 2.00 2.00 2.00 2.00 2.00 0.0%
ENGINEERING & CIP (G/F)*3.00 2.60 2.60 2.60 2.60 2.60 0.0%
ENGINEERING & CIP (W/S)*2.00 1.40 1.40 1.40 1.40 1.40 0.0%
PERSONNEL TOTAL 42.63 41.63 41.63 41.63 41.63 43.63 4.8%
* 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.
243
PUBLIC WORKS
ADMINISTRATION
001-3601-431*
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $166,947 $244,708 $244,708 $175,830 $234,445 $252,479
41-30 OVERTIME PAY 588 1,000 1,000 299 399 1,000
41-43 LONGEVITY PAY 2,941 1,472 1,472 1,464 1,952 1,479
41-44 VEHICLE ALLOWANCE 5,570 9,342 9,342 6,609 8,812 9,342
41-45 INCENTIVE-CERTIFICATE PAY 350 600 600 450 600 600
41-49 CELL PHONE ALLOWANCE 1,400 2,212 2,212 1,474 1,965 2,212
41-90ACCRUED PAYROLL 26,53800000
47-10 SOCIAL SECURITY/MEDICARE 13,942 19,158 19,158 13,162 17,549 17,908
47-20 TMRS RETIREMENT 32,420 41,474 41,474 29,733 39,644 42,043
48-10 HEALTH/DENTAL INSURANCE 16,320 31,645 31,645 23,465 31,287 37,474
48-20 LIFE INSURANCE 476 679 679 492 656 698
48-30 DISABILITY INSURANCE 498 708 708 516 688 728
48-40 WORKERS COMP INSURANCE 235 308 308 219 292 300
48-50 EAP SERVICES 129 159 159 119 159 159
48-90 FLEX PLAN ADMINISTRATION 81 122 122 44 59 59
SALARIES AND BENEFITS $268,435 $353,587 $353,587 $253,876 $338,507 $366,481
51-00 OFFICE SUPPLIES $1,325 $1,273 $1,273 $520 $693 $1,600
52-00 PERSONNEL SUPPLIES 30 80 80 8 10 100
54-00 OPERATING SUPPLIES 116 120 120 0 0 200
SUPPLIES $1,471 $1,473 $1,473 $528 $703 $1,900
74-00 OPERATING SERVICES $205 $100 $1,153 $1,142 $1,523 $500
74-01 POSTAL / COURIER SERVICES 18 110 110 61 81 100
75-10 TRAINING 25 3,747 3,747 688 917 4,000
75-20 TRAVEL REIMBURSEMENTS 0 1,200 1,200 1,082 1,443 4,700
75-30 MEMBERSHIPS 432 1,267 1,267 1,258 1,677 1,500
75-40 PUBLICATIONS 0 77 77 0 0 0
78-00CONTRACT SERVICES 2,58000000
SERVICES $3,260 $6,501 $7,554 $4,231 $5,641 $10,800
ADMINISTRATION $273,166 $361,561 $362,614 $258,635 $344,851 $379,181
*The department and division number changed in Public Works Administration from 001-3401 to 001-3601. This change
aligns the administration division with public works department "36" in the chart of accounts.
244
PUBLIC WORKS
STREETS / SIDEWALKS
001-3610-431
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $345,676 $366,581 $375,693 $267,523 $356,697 $406,575
41-30 OVERTIME PAY 13,235 10,179 10,179 9,363 12,484 10,179
41-43 LONGEVITY PAY 7,205 7,690 7,690 7,645 10,193 8,245
41-45 INCENTIVE-CERTIFICATE PAY 296 300 300 225 300 300
41-49 CELL PHONE ALLOWANCE 1,380 1,380 1,380 920 1,227 1,380
47-10 SOCIAL SECURITY/MEDICARE 26,329 27,725 28,422 20,688 27,584 31,083
47-20 TMRS RETIREMENT 58,358 61,744 63,201 45,634 60,845 67,421
48-10 HEALTH/DENTAL INSURANCE 64,003 74,919 74,919 46,558 62,077 82,143
48-20 LIFE INSURANCE 965 1,021 1,021 766 1,021 1,135
48-30 DISABILITY INSURANCE 999 1,060 1,060 796 1,061 1,178
48-40 WORKERS COMP INSURANCE 8,687 9,364 9,364 7,577 10,103 10,966
48-50 EAP SERVICES 593 581 581 435 580 617
48-90 FLEX PLAN ADMINISTRATION 348 405 405 256 341 389
SALARIES AND BENEFITS $528,074 $562,949 $574,215 $408,386 $544,513 $621,611
51-00 OFFICE SUPPLIES $255 $270 $270 $120 $160 $0
52-00 PERSONNEL SUPPLIES 6,912 7,780 7,780 5,137 6,849 8,250
53-00 VEHICLE SUPPLIES 0 0 0 0 0 1
53-01 FUEL 29,531 29,660 29,660 17,593 23,457 29,660
54-00 OPERATING SUPPLIES 5,104 7,834 7,834 4,052 5,403 8,175
54-74 SIGN MATERIALS 29,782 31,000 31,000 15,802 21,069 31,000
56-00 FACILITY SUPPLIES 193 350 350 344 459 350
58-00 OPERATING EQUIPMENT<$5000 4,112 6,250 6,250 1,056 1,408 6,250
SUPPLIES $75,889 $83,144 $83,144 $44,104 $58,805 $83,686
63-00 VEHICLE MAINTENANCE $10,862 $12,500 $11,350 $5,476 $7,301 $12,500
65-10 STREET MAINTENANCE 29,984 71,455 71,230 19,276 25,701 71,455
65-15 BRIDGE MAINTENANCE 1,556 1,000 1,000 0 0 1,000
65-17 TRAFFIC LIGHT MAINTENANCE 0 200 200 0 0 200
65-20 SIDEWALK MAINTENANCE 9,882 15,000 15,000 11,331 15,108 15,000
68-00 EQUIPMENT MAINTENANCE 18,490 17,000 17,000 12,360 16,480 17,000
68-71 CONSTRUCTION EQUIP MAINT 1,690 2,050 2,050 536 715 2,050
MAINTENANCE $72,464 $119,205 $117,830 $48,979 $65,305 $119,205
73-11 VEHICLE INSURANCE $4,811 $4,909 $4,909 $6,604 $8,805 $7,500
74-00 OPERATING SERVICES 967 250 250 0 0 250
74-97 RECRUITMENT ADVERTISING 0 300 300 0 0 300
74-98 JUDGMENTS & DAMAGE CLAIM 0 0 0 650 867 0
75-10TRAINING 00000203
75-20 TRAVEL REIMBURSEMENTS 0 15 15 0 0 15
75-30 MEMBERSHIPS 146 150 150 150 200 150
76-11 ELECTRICITY 398,628 393,508 393,508 296,510 395,347 390,708
76-25 SAFETY SERVICES 393 400 400 294 392 0
78-00 CONTRACT SERVICES 0 470 470 0 0 470
78-30 RENTAL 0 550 550 0 0 550
78-31 VEHICLE LEASE-INTERNAL 10,909 10,909 10,909 8,182 10,909 10,909
SERVICES $415,854 $411,461 $411,461 $312,390 $416,520 $411,055
84-00 CAPITAL OPERATING EQUIP $0 $24,146 $24,146 $21,606 $28,808 $0
CAPITAL OUTLAY $0 $24,146 $24,146 $21,606 $28,808 $0
STREET/SIDEWALKS $1,092,281 $1,200,905 $1,210,796 $835,465 $1,113,951 $1,235,557
245
PUBLIC WORKS
DRAINAGE OPERATIONS
001-3620-431
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $159,482 $182,943 $187,965 $134,133 $178,844 $194,621
41-30 OVERTIME PAY 8,261 6,138 6,138 7,694 10,259 6,138
41-43 LONGEVITY PAY 3,969 4,175 4,175 4,155 5,540 4,395
41-45 INCENTIVE-CERTIFICATE PAY 593 600 600 450 600 600
41-49 CELL PHONE ALLOWANCE 540 540 540 360 480 540
41-90 ACCRUED PAYROLL 316 0 0 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 11,762 13,106 13,490 9,791 13,055 14,044
47-20 TMRS RETIREMENT 27,488 31,085 31,888 23,449 31,265 32,462
48-10 HEALTH/DENTAL INSURANCE 45,195 51,805 51,805 40,818 54,424 55,978
48-20 LIFE INSURANCE 453 508 508 387 516 538
48-30 DISABILITY INSURANCE 471 529 529 400 533 561
48-40 WORKERS COMP INSURANCE 3,457 4,009 4,009 3,501 4,668 4,958
48-50 EAP SERVICES 268 290 290 217 289 290
48-90 FLEX PLAN ADMINISTRATION 96 108 108 81 108 108
SALARIES AND BENEFITS $262,351 $295,836 $302,045 $225,436 $300,581 $315,233
52-00 PERSONNEL SUPPLIES $3,243 $3,650 $3,650 $1,832 $2,443 $3,650
53-01 FUEL 5,084 6,330 6,330 1,974 2,632 6,330
54-00 OPERATING SUPPLIES 1,597 800 800 807 1,076 800
58-00 OPERATING EQUIPMENT<$5000 546 1,675 1,675 760 1,013 1,675
SUPPLIES $10,470 $12,455 $12,455 $5,373 $7,164 $12,455
65-30 DRAINAGE MAINTENANCE $43,299 $37,316 $37,585 $9,305 $12,407 $37,300
MAINTENANCE $43,299 $37,316 $37,585 $9,305 $12,407 $37,300
73-11 VEHICLE INSURANCE $2,657 $2,711 $2,711 $3,528 $4,704 $3,856
74-00 OPERATING SERVICES 352 50 50 0 0 50
74-98 JUDGMENTS & DAMAGE CLAIM 1,187 500 500 500 667 500
75-30 MEMBERSHIPS 146 150 150 150 200 150
78-31 VEHICLE LEASE-INTERNAL 4,078 8,972 8,972 6,729 8,972 13,736
SERVICES $8,420 $12,383 $12,383 $10,907 $14,543 $18,292
DRAINAGE OPERATIONS $324,540 $357,990 $364,468 $251,021 $334,695 $383,280
246
PUBLIC WORKS
ENGINEERING AND CIP (COMBINED)
001-3531-431 & 001-3770-431
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $138,195 $157,832 $127,102 $93,508 $124,678 $149,657
41-30 OVERTIME PAY 1,352 500 1,240 824 1,098 500
41-43 LONGEVITY PAY 1,335 1,000 990 990 1,320 459
41-44VEHICLE ALLOWANCE 1,99100000
41-45 INCENTIVE-CERTIFICATE PAY 4,458 4,500 4,500 2,645 3,527 3,060
41-49 CELL PHONE ALLOWANCE 1,760 1,800 1,800 1,016 1,355 1,584
47-10 SOCIAL SECURITY/MEDICARE 10,528 11,802 11,802 7,169 9,558 11,398
47-20 TMRS RETIREMENT 23,624 26,486 26,486 15,813 21,084 24,433
48-10 HEALTH/DENTAL INSURANCE 25,035 37,486 37,486 13,870 18,493 22,466
48-20 LIFE INSURANCE 383 439 439 260 346 412
48-30 DISABILITY INSURANCE 399 456 456 271 361 432
48-40 WORKERS COMP INSURANCE 340 424 424 256 341 374
48-50 EAP SERVICES 145 174 174 99 132 151
48-90 FLEX PLAN ADMINISTRATION 51 128 128 37 50 56
SALARIES AND BENEFITS $209,596 $243,027 $213,027 $136,758 $182,343 $214,982
51-00 OFFICE SUPPLIES $0 $600 $501 $147 $196 $600
52-00 PERSONNEL SUPPLIES 354 905 605 416 555 985
53-00 VEHICLE SUPPLIES 0 130 130 0 0 130
53-01 FUEL 2,584 3,332 3,332 1,401 1,868 3,332
54-00 OPERATING SUPPLIES 63 500 400 339 452 500
58-00 OPERATING EQUIPMENT<$5000 0 500 1,722 872 1,163 500
SUPPLIES $3,001 $5,967 $6,690 $3,175 $4,234 $6,047
63-00 VEHICLE MAINTENANCE $195 $625 $1,775 $1,487 $1,983 $625
MAINTENANCE $195 $625 $1,775 $1,487 $1,983 $625
73-11 VEHICLE INSURANCE $836 $853 $952 $952 $1,269 $1,040
74-00 OPERATING SERVICES 4,007 4,151 4,151 1,036 1,381 4,151
74-97 RECRUITMENT ADVERTISING 0 400 400 0 0 400
75-10 TRAINING 644 800 800 100 133 400
75-20 TRAVEL REIMBURSEMENTS 0 155 968 812 1,083 900
75-30 MEMBERSHIPS 294 822 0 0 0 500
75-40 PUBLICATIONS 0 165 165 0 0 110
78-00 CONTRACT SERVICES 27,983 2,757 31,704 9,069 12,092 7,800
78-31 VEHICLE LEASE-INTERNAL 4,359 4,359 4,359 3,269 4,358 2,664
SERVICES $38,123 $14,462 $43,499 $15,238 $20,316 $17,965
88-00 CAPITAL EQUIPMENT $5,694 $0 $0 $0 $0 $0
CAPITAL OUTLAY $5,694 $0 $0 $0 $0 $0
ENGINEERING & CIP $256,609 $264,081 $264,991 $156,658 $208,876 $239,619
247
PUBLIC WORKS
ADMINISTRATION (WATER & SEWER FUND)
401-3601-434
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $70,445 $92,237 $92,237 $65,830 $87,773 $95,265
41-30 OVERTIME PAY 567 1,000 1,000 656 875 1,000
41-43 LONGEVITY PAY 645 1,028 1,028 1,020 1,360 1,116
41-44 VEHICLE ALLOWANCE 2,028 3,240 3,240 2,292 3,056 3,240
41-45 INCENTIVE-CERTIFICATE PAY 1,710 2,100 2,100 1,575 2,100 2,100
41-49 CELL PHONE ALLOWANCE 456 684 684 456 608 684
41-90 ACCRUED PAYROLL 3,683 0 0 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 5,449 7,191 7,191 5,140 6,853 7,399
47-20 TMRS RETIREMENT 12,061 16,038 16,038 11,474 15,299 16,275
48-10 HEALTH/DENTAL INSURANCE 10,461 13,162 13,162 9,849 13,132 15,704
48-20 LIFE INSURANCE 190 256 256 187 249 263
48-30 DISABILITY INSURANCE 198 267 267 196 261 275
48-40 WORKERS COMP INSURANCE 87 119 119 84 112 116
48-50 EAP SERVICES 80 93 93 70 93 93
48-90 FLEX PLAN ADMINISTRATION 29 35 35 26 35 35
SALARIES AND BENEFITS $108,089 $137,450 $137,450 $98,855 $131,806 $143,565
51-00 OFFICE SUPPLIES $456 $325 $325 $252 $336 $650
52-00 PERSONNEL SUPPLIES 0 80 80 0 0 80
54-00 OPERATING SUPPLIES 30 90 90 50 67 100
54-77 WATER CONSERVE LITERATURE 0 1,500 1,500 0 0 1,500
SUPPLIES $486 $1,995 $1,995 $302 $403 $2,330
72-12 MEDICAL EXAMINATIONS $0 $1,151 $1,151 $0 $0 $1,324
74-00 OPERATING SERVICES 88 625 625 0 0 875
74-01POSTAL / COURIER SERVICES 000001,000
74-22 CONSUMER CONFIDENCE RPT 1,978 2,150 2,150 0 0 2,150
75-10 TRAINING 0 2,298 2,298 12 16 2,800
75-20TRAVEL REIMBURSEMENTS 000001,980
75-30 MEMBERSHIPS 0 543 543 135 180 500
75-40 PUBLICATIONS 0 33 33 0 0 55
78-00CONTRACT SERVICES 7,72000000
SERVICES $9,786 $6,800 $6,800 $147 $196 $10,684
PUBLIC WORKS ADMIN $118,361 $146,245 $146,245 $99,304 $132,405 $156,579
248
PUBLIC WORKS
ENGINEERING AND CIP ADMIN (COMBINED)WATER & SEWER FUND
401-3531-434 & 401-3770-434
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $75,051 $97,586 $97,586 $44,801 $97,586 $79,870
41-30 OVERTIME PAY 2,299 3,500 3,500 1,361 3,500 3,550
41-43 LONGEVITY PAY 909 525 525 749 749 306
41-45 INCENTIVE-CERTIFICATE PAY 2,663 2,400 2,400 1,680 1,890 3,240
41-49 CELL PHONE ALLOWANCE 715 960 960 399 573 876
41-90 ACCRUED PAYROLL 320 0 0 4,484 4,484 0
47-10 SOCIAL SECURITY/MEDICARE 6,320 8,048 8,048 4,071 5,428 6,671
47-20 TMRS RETIREMENT 13,174 16,786 16,786 8,543 12,786 13,816
48-10 HEALTH/DENTAL INSURANCE 2,944 14,433 14,433 988 14,401 19,529
48-20 LIFE INSURANCE 207 273 273 131 273 222
48-30 DISABILITY INSURANCE 217 282 282 137 282 230
48-40 WORKERS COMP INSURANCE 206 259 259 137 259 210
48-50 EAP SERVICES 91 116 116 46 75 81
48-90 FLEX PLAN ADMINISTRATION 32 106 106 17 65 93
SALARIES AND BENEFITS $105,148 $145,274 $145,274 $67,544 $142,351 $128,694
51-00 OFFICE SUPPLIES $0 $85 $85 $0 $85 $85
52-00 PERSONNEL SUPPLIES 190 250 250 146 250 250
53-01 FUEL 2,054 2,558 2,558 526 2,558 2,558
54-00 OPERATING SUPPLIES 0 85 85 0 85 100
SUPPLIES $2,244 $2,978 $2,978 $672 $2,978 $2,993
63-00 VEHICLE MAINTENANCE $41 $1,880 $1,880 $1,251 $1,880 $1,880
MAINTENANCE $41 $1,880 $1,880 $1,251 $1,880 $1,880
71-30 ENGINEERING SERVICES $23,909 $30,000 $30,000 $5,031 $30,000 $10,000
73-11 VEHICLE INSURANCE 812 829 829 952 952 1,040
74-00OPERATING SERVICES 26400000
75-10 TRAINING 0 200 200 0 200 300
75-20 TRAVEL REIMBURSEMENTS 0 240 240 0 240 700
75-40PUBLICATIONS 00000110
78-31 VEHICLE LEASE-INTERNAL 1,317 1,317 1,317 988 1,317 3,012
SERVICES $26,302 $32,586 $32,586 $6,971 $32,709 $15,162
ENGINEERING AND CAPITAL PROJECTS $133,735 $182,718 $182,718 $76,438 $179,918 $148,729
249
PUBLIC WORKS
UTILITY CUSTOMER SERVICE (WATER & SEWER FUND)
401-3648-434
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $59,814 $64,266 $67,475 $49,152 $67,024 $70,789
41-30 OVERTIME PAY 3,727 2,000 2,000 3,417 3,500 2,000
41-43 LONGEVITY PAY 1,508 1,625 1,625 1,590 1,590 1,710
41-45 INCENTIVE-CERTIFICATE PAY 296 300 300 225 300 300
41-49 CELL PHONE ALLOWANCE 770 840 840 595 840 840
41-90ACCRUED PAYROLL 11800000
47-10 SOCIAL SECURITY/MEDICARE 4,869 4,889 5,135 3,928 5,135 5,384
47-20 TMRS RETIREMENT 10,799 11,039 11,552 8,782 11,552 11,904
48-10 HEALTH/DENTAL INSURANCE 12,745 14,079 14,079 10,434 14,079 16,637
48-20 LIFE INSURANCE 168 179 179 141 179 196
48-30 DISABILITY INSURANCE 173 186 186 146 186 204
48-40 WORKERS COMP INSURANCE 730 829 829 609 829 921
48-50 EAP SERVICES 115 116 116 87 116 116
48-90 FLEX PLAN ADMINISTRATION 41 43 43 32 43 43
SALARIES AND BENEFITS $95,873 $100,391 $104,359 $79,138 $105,373 $111,044
51-00 OFFICE SUPPLIES $0 $50 $50 $0 $0 $0
52-00 PERSONNEL SUPPLIES 1,269 1,360 1,360 891 1,216 2,200
54-00 OPERATING SUPPLIES 753 1,200 1,200 1,053 1,200 1,500
58-00 OPERATING EQUIPMENT<$5000 174 400 400 217 289 400
SUPPLIES $2,196 $3,010 $3,010 $2,161 $2,705 $4,100
63-00 VEHICLE MAINTENANCE $921 $1,750 $1,750 $763 $1,017 $1,750
MAINTENANCE $921 $1,750 $1,750 $763 $1,017 $1,750
73-11 VEHICLE INSURANCE $1,203 $1,228 $1,228 $1,975 $1,975 $1,017
74-00OPERATING SERVICES 17600000
75-10 TRAINING 0 1,400 1,400 386 761 1,600
75-20 TRAVEL REIMBURSEMENTS 32 180 180 0 180 180
75-40 PUBLICATIONS 0 75 75 0 0 0
78-00 CONTRACT SERVICES 81,625 83,926 83,926 55,678 83,880 83,926
78-31 VEHICLE LEASE-INTERNAL 1,466 1,466 1,466 1,100 1,466 2,849
SERVICES $84,502 $88,275 $88,275 $59,139 $88,262 $89,572
UTILITY CUSTOMER SERVICE $183,492 $193,426 $197,394 $141,201 $197,357 $206,466
250
PUBLIC WORKS
WATER OPERATIONS (WATER & SEWER FUND)
401-3642-434*
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $335,789 $367,460 $378,572 $268,507 $378,572 $0
41-30 OVERTIME PAY 47,512 45,858 45,858 28,964 45,858 0
41-31 HOLIDAY HRS WORKED 681 0 0 895 1,193 0
41-43 LONGEVITY PAY 6,122 6,506 6,506 6,334 6,334 0
41-45 INCENTIVE-CERTIFICATE PAY 2,459 2,490 2,490 2,018 2,490 0
41-49 CELL PHONE ALLOWANCE 1,482 1,302 1,302 1,228 1,302 0
41-90 ACCRUED PAYROLL 1,610 0 0 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 28,335 30,069 30,919 22,326 30,919 0
47-20 TMRS RETIREMENT 62,859 67,738 69,515 49,192 69,515 0
48-10 HEALTH/DENTAL INSURANCE 67,405 74,774 74,774 48,687 74,774 0
48-20 LIFE INSURANCE 956 1,021 1,021 769 1,025 0
48-30 DISABILITY INSURANCE 991 1,063 1,063 799 1,065 0
48-40 WORKERS COMP INSURANCE 4,053 5,508 5,508 3,275 5,508 0
48-50 EAP SERVICES 542 540 540 399 540 0
48-90 FLEX PLAN ADMINISTRATION 271 283 283 163 283 0
SALARIES AND BENEFITS $561,067 $604,612 $618,351 $433,556 $619,378 $0
51-00 OFFICE SUPPLIES $255 $200 $200 $190 $253 $0
52-00 PERSONNEL SUPPLIES 4,899 5,601 5,601 3,906 5,601 0
53-00VEHICLE SUPPLIES 1000000
53-01 FUEL 44,529 39,870 39,870 17,639 39,870 0
54-00 OPERATING SUPPLIES 11,905 15,400 15,400 12,081 16,108 0
54-75 WATER METERS & BOXES 54,904 51,000 41,000 18,342 41,000 0
54-76 WATER METERS-REPL PROGRAM 24,180 30,000 30,000 24,477 32,636 0
54-95 CHEMICALS 2,806 9,000 4,500 3,108 4,500 0
56-00FACILITY SUPPLIES 6600000
58-00 OPERATING EQUIPMENT<$5000 16,845 15,000 9,000 3,908 9,000 0
SUPPLIES $160,399 $166,071 $145,571 $83,651 $148,968 $0
63-00 VEHICLE MAINTENANCE $21,088 $7,000 $7,000 $5,462 $7,283 $0
65-41 DISTRIBUTION LINE MAINT 134,621 114,000 115,384 53,715 115,384 0
65-43 WATER PLANT MAINTENANCE 34,377 51,100 80,062 52,155 80,062 0
65-46 FIRE HYDRANT MAINTENANCE 14,408 30,000 44,202 15,937 44,202 0
65-47 WATER METER MAINTENANCE 4,270 3,000 3,000 650 3,000 0
68-00 EQUIPMENT MAINTENANCE 5,299 5,500 3,500 3,620 3,500 0
68-71 CONSTRUCTION EQUIP MAINT 3,849 5,000 7,000 6,272 8,363 0
MAINTENANCE $217,912 $215,600 $260,148 $137,811 $261,794 $0
71-40 CONSULTING SERVICES $28,101 $33,800 $33,800 $51 $15,000 $0
73-11 VEHICLE INSURANCE 3,066 3,129 3,129 4,731 4,731 0
74-00 OPERATING SERVICES 27,733 30,000 30,000 7,482 30,000 0
74-01 POSTAL / COURIER SERVICES 788 1,000 1,000 470 627 0
74-71 PURCHASED WATER 1,073,116 1,123,847 1,093,847 579,385 1,082,331 0
74-94 PERMITS & INSPECTION FEES 38,278 38,618 41,118 40,941 41,118 0
74-97 RECRUITMENT ADVERTISING 0 300 300 0 0 0
74-98 JUDGMENTS & DAMAGE CLAIM 2,313 450 450 0 0 0
75-10 TRAINING 3,594 4,900 4,900 1,614 2,152 0
75-20 TRAVEL REIMBURSEMENTS 192 630 630 108 630 0
75-30 MEMBERSHIPS 1,167 1,025 1,025 665 887 0
76-11 ELECTRICITY 148,460 169,057 169,057 120,102 159,057 0
76-12 TELEPHONE/COMMUNICATIONS 1,198 1,200 1,200 793 1,200 0
76-13 NATURAL GAS 784 2,066 2,066 406 2,066 0
76-25 SAFETY SERVICES 125 130 130 94 130 0
78-00 CONTRACT SERVICES 0 0 39,744 0 39,744 0
78-30 RENTAL 284 510 510 229 305 0
78-31 VEHICLE LEASE-INTERNAL 12,651 12,651 12,651 9,488 12,651 0
78-40 POLLUTION CONTROL & ABATE 18,946 19,705 19,705 9,473 12,631 0
79-10COMMUNITY EVENTS/PROGRAMS1,78400000
SERVICES $1,362,580 $1,443,018 $1,455,262 $776,032 $1,405,260 $0
84-00 CAPITAL OPERATING EQUIP $0 $30,000 $30,000 $22,650 $30,200 $0
CAPITAL OUTLAY $0 $30,000 $30,000 $22,650 $30,200 $0
93-42 95 CITY OF HOUSTON BONDS $147,580 $148,193 $148,193 $97,894 $148,193 $0
OTHER $147,580 $148,193 $148,193 $97,894 $148,193 $0
WATER OPERATIONS $2,449,538 $2,607,494 $2,657,525 $1,551,594 $2,613,793 $0
*The Water Operations division and the Sewer Operations division will be split in to four new divisions.
The new divisions are Water Utilities, Sewer Utilities, Water Operations, and Sewer Operations.
251
PUBLIC WORKS
SEWER OPERATIONS (WATER & SEWER FUND)
401-3647-433*
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $311,410 $336,760 $346,494 $219,878 $346,494 $0
41-30 OVERTIME PAY 41,041 30,843 30,843 22,495 30,843 0
41-31 HOLIDAY HRS WORKED 2,458 0 0 1,595 2,127 0
41-43 LONGEVITY PAY 5,373 5,795 5,795 5,335 5,335 0
41-45 INCENTIVE-CERTIFICATE PAY 3,259 3,300 3,300 2,725 3,300 0
41-49 CELL PHONE ALLOWANCE 540 540 540 360 540 0
41-90 ACCRUED PAYROLL 5,346 0 545 545 545 0
47-10 SOCIAL SECURITY/MEDICARE 25,906 26,427 27,213 17,872 27,213 0
47-20 TMRS RETIREMENT 58,143 60,371 62,015 40,405 62,015 0
48-10 HEALTH/DENTAL INSURANCE 74,527 78,677 78,677 47,831 78,677 0
48-20 LIFE INSURANCE 873 944 944 629 944 0
48-30 DISABILITY INSURANCE 907 975 975 652 975 0
48-40 WORKERS COMP INSURANCE 3,843 4,823 4,823 2,738 4,823 0
48-50 EAP SERVICES 519 523 523 319 523 0
48-90 FLEX PLAN ADMINISTRATION 253 257 257 118 257 0
SALARIES AND BENEFITS $534,398 $550,235 $562,944 $363,497 $564,611 $0
52-00 PERSONNEL SUPPLIES $5,448 $6,348 $6,348 $3,936 $6,000 $0
53-01 FUEL 16,307 33,405 33,405 3,853 15,000 0
54-00 OPERATING SUPPLIES 3,102 3,000 3,000 2,634 3,000 0
56-00 FACILITY SUPPLIES 0 368 368 0 0 0
58-00 OPERATING EQUIPMENT<$5000 1,815 1,100 1,100 990 1,000 0
SUPPLIES $26,672 $44,221 $44,221 $11,413 $25,000 $0
62-40 FENCE MAINTENANCE $783 $1,000 $1,000 $0 $428 $0
63-00 VEHICLE MAINTENANCE 5,551 7,000 7,000 4,758 4,900 0
65-51 COLLECTION LINE MAINTENANCE 11,704 26,000 26,587 21,572 22,000 0
65-52 LIFT STATION MAINTENANCE 43,935 51,000 86,500 53,131 86,500 0
68-00 EQUIPMENT MAINTENANCE 45,475 56,600 56,600 7,714 54,372 0
68-71 CONSTRUCTION EQUIP MAINT 1,138 700 700 92 100 0
MAINTENANCE $108,586 $142,300 $178,387 $87,267 $168,300 $0
73-11 VEHICLE INSURANCE $4,452 $4,544 $4,544 $6,071 $6,071 $0
74-00OPERATING SERVICES 79100000
74-73 BLACKHAWK WW OPERATIONS 1,944,810 2,118,609 2,108,026 1,316,010 2,108,026 0
75-10 TRAINING 2,783 4,900 4,900 2,609 3,479 0
75-20 TRAVEL REIMBURSEMENTS 140 630 630 144 192 0
75-30 MEMBERSHIPS 221 225 225 225 300 0
76-11 ELECTRICITY 134,965 129,442 129,442 99,461 132,615 0
76-13 NATURAL GAS 7,964 10,470 10,470 5,501 7,335 0
76-25 SAFETY SERVICES 125 130 130 91 121 0
78-30 RENTAL 0 2,000 2,000 1,361 1,815 0
78-31 VEHICLE LEASE-INTERNAL 8,362 10,750 10,750 8,062 10,749 0
SERVICES $2,104,613 $2,281,700 $2,271,117 $1,439,535 $2,270,703 $0
84-00 CAPITAL OPERATING EQUIP $0 $77,000 $77,000 $76,503 $102,004 $0
CAPITAL OUTLAY $0 $77,000 $77,000 $76,503 $102,004 $0
90-61 BLACKHAWK WWTP OPER RESRV $25,593 $13,802 $26,802 $21,799 $29,065 $0
OTHER $25,593 $13,802 $26,802 $21,799 $29,065 $0
SEWER OPERATIONS $2,799,862 $3,109,258 $3,160,471 $2,000,014 $3,159,683 $0
*The Water Operations division and the Sewer Operations division will be split in to four new divisions.
The new divisions are Water Utilities, Sewer Utilites, Water Operations, and Sewer Operations.
252
PUBLIC WORKS
WATER UTILITIES (WATER & SEWER FUND)
401-3650-434
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $0 $0 $0 $0 $0 $252,492
41-30OVERTIME PAY 0000035,667
41-31HOLIDAY HRS WORKED 000000
41-43LONGEVITY PAY 000005,630
41-45INCENTIVE-CERTIFICATE PAY 000002,700
41-49CELL PHONE ALLOWANCE 000001,140
41-90ACCRUED PAYROLL 000000
47-10SOCIAL SECURITY/MEDICARE 0000021,783
47-20TMRS RETIREMENT 0000046,834
48-10 HEALTH/DENTAL INSURANCE 0 0 0 0 0 48,827
48-20LIFE INSURANCE 00000701
48-30DISABILITY INSURANCE 00000728
48-40WORKERS COMP INSURANCE 000004,064
48-50EAP SERVICES 00000348
48-90FLEX PLAN ADMINISTRATION 00000130
SALARIES AND BENEFITS $0 $0 $0 $0 $0 $421,044
52-00 PERSONNEL SUPPLIES $0 $0 $0 $0 $0 $7,579
53-01FUEL 0000018,300
54-00OPERATING SUPPLIES 000007,000
54-76WATER METERS-REPL PROGRAM 0000040,000
58-00 OPERATING EQUIPMENT<$5000 0000011,200
SUPPLIES $0 $0 $0 $0 $0 $84,079
63-00 VEHICLE MAINTENANCE $0 $0 $0 $0 $0 $4,400
65-41DISTRIBUTION LINE MAINT 00000114,000
65-46FIRE HYDRANT MAINTENANCE 0000030,000
68-00EQUIPMENT MAINTENANCE 0000011,676
MAINTENANCE $0 $0 $0 $0 $0 $160,076
71-40 CONSULTING SERVICES $0 $0 $0 $0 $0 $33,800
73-11VEHICLE INSURANCE 000005,668
74-97RECRUITMENT ADVERTISING 00000200
74-98JUDGMENTS & DAMAGE CLAIM 00000500
75-10TRAINING 000005,600
75-20TRAVEL REIMBURSEMENTS 00000630
75-30MEMBERSHIPS 00000725
76-12TELEPHONE/COMMUNICATIONS 00000600
78-30 RENTAL 0 0 0 0 0 400
78-31 VEHICLE LEASE-INTERNAL 0 0 0 0 0 9,825
SERVICES $0 $0 $0 $0 $0 $57,948
83-00 VEHICLES $0 $0 $0 $0 $0 $45,000
CAPITAL OUTLAY $0 $0 $0 $0 $0 $45,000
WATER UTILITIES $0 $0 $0 $0 $0 $768,147
253
PUBLIC WORKS
SEWER UTILITIES (WATER & SEWER FUND)
401-3651-433
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $0 $0 $0 $0 $0 $238,422
41-30OVERTIME PAY 0000017,135
41-31HOLIDAY HRS WORKED 00000 0
41-43LONGEVITY PAY 000001,877
41-45INCENTIVE-CERTIFICATE PAY 000002,100
41-49CELL PHONE ALLOWANCE 00000540
41-90ACCRUED PAYROLL 00000 0
47-10 SOCIAL SECURITY/MEDICARE 0 0 0 0 0 17,941
47-20TMRS RETIREMENT 0000040,923
48-10HEALTH/DENTAL INSURANCE 0000066,028
48-20LIFE INSURANCE 00000665
48-30DISABILITY INSURANCE 00000688
48-40WORKERS COMP INSURANCE 000003,324
48-50EAP SERVICES 00000348
48-90FLEX PLAN ADMINISTRATION 00000130
SALARIES AND BENEFITS $0 $0 $0 $0 $0 $390,121
52-00 PERSONNEL SUPPLIES $0 $0 $0 $0 $0 $5,900
53-01FUEL 0000018,300
54-00OPERATING SUPPLIES 000007,000
58-00 OPERATING EQUIPMENT<$5000 00000800
SUPPLIES $0$0$0$0$0$32,000
63-00 VEHICLE MAINTENANCE $0 $0 $0 $0 $0 $4,400
65-51COLLECTION LINE MAINTENANCE 0000026,000
68-00 EQUIPMENT MAINTENANCE 0 0 0 0 0 10,842
MAINTENANCE $0 $0 $0 $0 $0 $41,242
73-11 VEHICLE INSURANCE $0 $0 $0 $0 $0 $3,779
74-97 RECRUITMENT ADVERTISING 0 0 0 0 0 100
75-10 TRAINING 0 0 0 0 0 4,000
75-20 TRAVEL REIMBURSEMENTS 0 0 0 0 0 450
75-30 MEMBERSHIPS 0 0 0 0 0 75
78-30 RENTAL 0 0 0 0 0 100
78-31VEHICLE LEASE-INTERNAL 000002,388
SERVICES $0 $0 $0 $0 $0 $10,892
83-00 VEHICLES $0 $0 $0 $0 $0 $11,000
CAPITAL OUTLAY $0 $0 $0 $0 $0 $11,000
SEWER UTILITIES $0 $0 $0 $0 $0 $485,255
254
PUBLIC WORKS
WATER OPERATIONS (WATER & SEWER FUND)
401-3655-434
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $0 $0 $0 $0 $0 $143,687
41-30 OVERTIME PAY 0 0 0 0 0 10,191
41-31 HOLIDAY HRS WORKED 0 0 0 0 0 0
41-43LONGEVITY PAY 000001,145
41-45 INCENTIVE-CERTIFICATE PAY 0 0 0 0 0 1,890
41-49 CELL PHONE ALLOWANCE 0 0 0 0 0 702
41-90 ACCRUED PAYROLL 0 0 0 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 0 0 0 0 0 11,599
47-20TMRS RETIREMENT 0000024,802
48-10 HEALTH/DENTAL INSURANCE 0 0 0 0 0 31,914
48-20LIFE INSURANCE 00000397
48-30 DISABILITY INSURANCE 0 0 0 0 0 415
48-40 WORKERS COMP INSURANCE 0 0 0 0 0 1,843
48-50 EAP SERVICES 0 0 0 0 0 206
48-90 FLEX PLAN ADMINISTRATION 0 0 0 0 0 163
SALARIES AND BENEFITS $0 $0 $0 $0 $0 $228,954
52-00 PERSONNEL SUPPLIES $0 $0 $0 $0 $0 $2,155
53-01FUEL 0000018,300
54-00OPERATING SUPPLIES 000002,400
54-75WATER METERS & BOXES 0000051,000
54-95CHEMICALS 000009,000
58-00 OPERATING EQUIPMENT<$5000 000003,800
SUPPLIES $0 $0 $0 $0 $0 $86,655
63-00 VEHICLE MAINTENANCE $0 $0 $0 $0 $0 $2,600
65-43 WATER PLANT MAINTENANCE 0 0 0 0 0 51,065
65-47 WATER METER MAINTENANCE 0 0 0 0 0 6,620
68-00 EQUIPMENT MAINTENANCE 0 0 0 0 0 2,224
68-01 EMERGENCY GENERATOR MAINT 0 0 0 0 0 11,637
MAINTENANCE $0 $0 $0 $0 $0 $74,146
73-11 VEHICLE INSURANCE $0 $0 $0 $0 $0 $1,498
74-00 OPERATING SERVICES 0 0 0 0 0 30,000
74-71 PURCHASED WATER 0 0 0 0 0 1,123,900
74-94 PERMITS & INSPECTION FEES 0 0 0 0 0 45,800
75-10 TRAINING 0 0 0 0 0 1,600
75-20 TRAVEL REIMBURSEMENTS 0 0 0 0 0 180
76-11 ELECTRICITY 0 0 0 0 0 164,057
76-12 TELEPHONE/COMMUNICATIONS 0 0 0 0 0 600
76-13 NATURAL GAS 0 0 0 0 0 2,100
78-30 RENTAL 0 0 0 0 0 1,600
78-31 VEHICLE LEASE-INTERNAL 0 0 0 0 0 3,275
78-40 POLLUTION CONTROL & ABATE 0 0 0 0 0 19,800
SERVICES $0 $0 $0 $0 $0 $1,394,410
93-42 95 CITY OF HOUSTON BONDS $0 $0 $0 $0 $0 $148,193
OTHER $0 $0 $0 $0 $0 $148,193
WATER OPERATIONS $0 $0 $0 $0 $0 $1,932,358
255
PUBLIC WORKS
SEWER OPERATIONS (WATER & SEWER FUND)
401-3656-433
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $0 $0 $0 $0 $0 $198,760
41-30OVERTIME PAY 0000013,708
41-31 HOLIDAY HRS WORKED 0 0 0 0 0 0
41-43 LONGEVITY PAY 0 0 0 0 0 4,025
41-45 INCENTIVE-CERTIFICATE PAY 0 0 0 0 0 1,800
41-49 CELL PHONE ALLOWANCE 0 0 0 0 0 540
41-90 ACCRUED PAYROLL 0 0 0 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 0 0 0 0 0 15,494
47-20 TMRS RETIREMENT 0 0 0 0 0 34,434
48-10 HEALTH/DENTAL INSURANCE 0 0 0 0 0 44,613
48-20 LIFE INSURANCE 0 0 0 0 0 552
48-30 DISABILITY INSURANCE 0 0 0 0 0 573
48-40 WORKERS COMP INSURANCE 0 0 0 0 0 2,728
48-50 EAP SERVICES 0 0 0 0 0 232
48-90FLEX PLAN ADMINISTRATION 00000 86
SALARIES AND BENEFITS $0 $0 $0 $0 $0 $317,545
52-00 PERSONNEL SUPPLIES $0 $0 $0 $0 $0 $4,638
53-01FUEL 0000018,300
54-00OPERATING SUPPLIES 000002,400
58-00 OPERATING EQUIPMENT<$5000 00000300
SUPPLIES $0 $0 $0 $0 $0 $25,638
63-00 VEHICLE MAINTENANCE $0 $0 $0 $0 $0 $2,750
65-52 LIFT STATION MAINTENANCE 0 0 0 0 0 52,000
68-00EQUIPMENT MAINTENANCE 000003,058
68-01 EMERGENCY GENERATOR MAINT 0 0 0 0 0 46,448
MAINTENANCE $0 $0 $0 $0 $0 $104,256
73-11 VEHICLE INSURANCE $0 $0 $0 $0 $0 $3,656
74-73 BLACKHAWK WW OPERATIONS 0 0 0 0 0 2,118,700
75-10 TRAINING 0 0 0 0 0 4,000
75-20TRAVEL REIMBURSEMENTS 00000360
76-11ELECTRICITY 00000129,617
76-13NATURAL GAS 0000010,470
78-30RENTAL 00000400
78-31 VEHICLE LEASE-INTERNAL 0 0 0 0 0 10,037
SERVICES $0 $0 $0 $0 $0 $2,277,240
83-00 VEHICLES $0 $0 $0 $0 $0 $19,928
CAPITAL OUTLAY $0 $0 $0 $0 $0 $19,928
90-61 BLACKHAWK WWTP OPER RESRV $0 $0 $0 $0 $0 $13,900
93-43 GCWDA-WWTP CLARIFIER PROJECT $0 $0 $0 $0 $0 $245,641
OTHER $0 $0 $0 $0 $0 $259,541
SEWER OPERATIONS $0 $0 $0 $0 $0 $3,004,148
256
Library Services
Library Services
Library Administration Library Board
257
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 119 magazine and newspaper subscriptions. The library also
provides access to over 43,000 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. Outreach opportunities in the use of library services and online
resources are also provided throughout the year. The Library also provides internet
computers, access to several software applications including word processing and
spreadsheet software,and a fee based printing service. Classes are offered in basic
computer skills, basic software applications 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.
258
Library Services
Departmental Accomplishments in FY 2014-15
x Automated and mobilized the summer reading programs’ registration and
logging processes, providing online reading programs with unique goals and
incentives for all age groups
x Provided outreach services to local daycares, schools and other venues and also
bilingual ESL outreach to local ESL programs
x Completed the Texas State Library Edge Assessment designed as a
management and leadership tool for Texas libraries. Through participation in
this program, the library was awarded a grant to improve public technology
services
x Began a subscription to FactCite reference database, providing additional,
quality k-12 information to the community and also added 800 new reference
titles to the Gale Virtual Reference Library database
x Partnered with College of the Mainland to provide free GED practice tests to the
community
x Initiated an annual award program to recognize individuals providing
outstanding cultural programming to the community
Highlights of the Budget
2015-2016 Departmental Goals and Performance Measures
Major Departmental Goals for FY 2015-16
x Maintain essential library services and programs during the renovation and
expansion of the library facility
x Utilize Texas State Library Edge grant to provide access and training through 21
early literacy tablets, a 3d printer and 3d scanner and an LCD projector
x Provide outreach services to local daycares, schools and other venues to
continue library children’s services during the library’s renovation and
expansion
x Provide online summer reading club and continue to offer rewards, incentives
and programs during construction
x Provide outreach training to senior citizens in the use of library services, online
resources and programming opportunities during the library’s renovation and
expansion
Supports City’s Strategic Goals: 1-Communication, 3-Preservation, 4-
Partnerships, and 6-Organizational Development
259
Library Services
Library
Department FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
#of full time equivalents
(FTE's) 14.37 14.37 14.37 14.37 14.62
Division Expenditures $1,002,803 $1,083,043 $1,080,319 $1,092,228 $1,125,330
Outputs
# of Total physical items
in library collection 98,862 98,188 98,000 98,000 98,000
# of Total electronic items
in library collection 34,996 43,166 48,000 48,000 52,000
# of Items catalogued &
processed 9,632 9,269 9,200 9,000 9,200
# of programs 822 904 850 800 850
# of Computers available
public use 33 33 33 33 38
# of Reading club signups 2,961 2,820 2,550 2,500 2,650
Measures of
Effectiveness
# of Items checked out 367,948 367,452 360,000 360,000 360,000
# of Attendance at
programs 28,060 29,524 26,000 25,000 25,000
# of Computer usage 24,933 27,126 26,000 25,000 25,000
# of Library visits 163,113 162,803 160,000 150,000 150,000
# of Reading club
completion 77% 75% 70% 75% 75%
# of Reference
transactions 27,932 27,364 30,000 26,000 28,000
# of Loans received from
other libraries 785 778 750 750 785
# of Loans provided to
other libraries 1,422 999 1,000 1,300 1,500
Measures of Efficiency
Circulation per capita* 8.97 8.80 8.8 8.8 9.0
Items per capita* 3.26 3.38 3.50 3.50 3.50
Sq. footage per capita* 0.37 0.36 0.36 0.36 0.51
Monthly Operating Costs $86,567 $90,254 $90,027 $91,019 $93,778
Department expenditures
per capita $26.39 $28.15 $27.68 $27.99 $28.59
*Per capita data is from the Texas State Library Annual Report
260
LIBRARY SERVICES
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION $994,802 $1,042,092 $1,049,121 $708,015 $1,045,941 $1,086,263 4.2%
LIBRARY BOARD 88,241 38,227 46,951 24,906 46,287 39,067 2.2%
DEPARTMENT TOTAL $1,083,043 $1,080,319 $1,096,072 $732,921 $1,092,228 $1,125,330 4.2%
EXPENDITURE BY CLASSIFICATION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
SALARIES AND BENEFITS $856,330 $902,760 $903,353 $621,006 $918,776 $947,496 5.0%
SUPPLIES 196,149 155,319 168,753 93,675 150,430 154,469 -0.5%
MAINTENANCE 804 500 740 420 440 740 48.0%
SERVICES 29,760 21,740 23,226 17,820 22,582 22,625 4.1%
CLASSIFICATION TOTAL $1,083,043 $1,080,319 $1,096,072 $732,921 $1,092,228 $1,125,330 4.2%
PERSONNEL SUMMARY BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION* 14.37 14.62 14.62 14.62 14.62 14.62 0.0%
LIBRARY BOARD 0.0 0.0 0.0 0.0 0.0 0.0 0.0%
PERSONNEL TOTAL 14.37 14.62 14.62 14.62 14.62 14.62 0.0%
* Library full-time equivalents were overstated in prior years and have been adjusted based on actual positions held.
261
LIBRARY SERVICES
LIBRARY ADMINISTRATION
001-6310-459
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $507,390 $534,961 $534,961 $357,339 $534,961 $538,531
41-20 PART-TIME WAGES 60,940 69,417 69,417 60,574 84,656 111,690
41-30 OVERTIME PAY 2,357 855 855 1,960 2,613 855
41-31 HOLIDAY HRS WORKED 457 0 0 51 51 0
41-43 LONGEVITY PAY 8,889 7,820 7,820 6,195 6,195 6,675
41-45 INCENTIVE-CERTIFICATE PAY 8,354 7,500 7,500 3,825 7,500 5,100
41-49 CELL PHONE ALLOWANCE 600 600 600 400 600 600
41-90 ACCRUED PAYROLL 2,737 0 0 0 0 0
42-20 PART-TIME WAGES 47,282 46,657 47,136 26,389 47,136 25,002
47-10 SOCIAL SECURITY/MEDICARE 47,160 48,902 48,939 33,270 48,939 50,182
47-20 TMRS RETIREMENT 96,123 101,751 101,828 68,533 101,828 104,395
48-10 HEALTH/DENTAL INSURANCE 68,754 78,756 78,756 58,574 78,756 98,874
48-20 LIFE INSURANCE 1,537 1,612 1,612 1,121 1,612 1,642
48-30 DISABILITY INSURANCE 1,600 1,682 1,682 1,170 1,682 1,710
48-40 WORKERS COMP INSURANCE 718 812 812 541 812 805
48-50 EAP SERVICES 997 987 987 739 987 987
48-90 FLEX PLAN ADMINISTRATION 435 448 448 325 448 448
SALARIES AND BENEFITS $856,330 $902,760 $903,353 $621,006 $918,776 $947,496
51-00 OFFICE SUPPLIES $1,630 $1,500 $1,500 $1,462 $1,500 $1,500
54-00 OPERATING SUPPLIES 8,628 11,000 10,839 6,803 10,839 10,000
54-82 BOOKS 88,004 89,000 91,839 49,444 76,739 89,000
54-83 PERIODICALS 529 537 537 462 616 537
54-84 VIDEOS 6,821 8,000 8,000 6,998 8,000 8,000
54-85 AUDIO BOOKS 12,821 13,500 13,938 7,225 11,251 13,500
54-87 CD 515 515 515 0 0 515
54-88 ELECTRONIC RESOURCES 8,485 5,700 8,559 6,890 8,559 5,800
58-00 OPERATING EQUIPMENT<$5000 515 500 500 313 500 550
SUPPLIES $127,948 $130,252 $136,227 $79,597 $118,004 $129,402
64-00 OPERATING MAINTENANCE $391 $300 $300 $0 $0 $300
68-00 EQUIPMENT MAINTENANCE 240 0 0 0 0 0
MAINTENANCE $631 $300 $300 $0 $0 $300
74-00 OPERATING SERVICES $1,263 $70 $70 $0 $0 $70
74-01 POSTAL / COURIER SERVICES 2,687 2,400 2,700 1,186 2,700 2,300
75-10 TRAINING 1,300 1,560 1,671 1,511 1,671 1,700
75-20 TRAVEL REIMBURSEMENTS 1,500 1,500 1,500 1,490 1,490 1,500
75-30 MEMBERSHIPS 1,295 1,400 1,450 1,449 1,450 1,645
79-10 COMMUNITY EVENTS/PROGRAMS 1,848 1,850 1,850 1,776 1,850 1,850
SERVICES $9,893 $8,780 $9,241 $7,412 $9,161 $9,065
LIBRARY ADMINISTRATION $994,802 $1,042,092 $1,049,121 $708,015 $1,045,941 $1,086,263
262
LIBRARY SERVICES
LIBRARY BOARD
001-6319-459
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
51-00 OFFICE SUPPLIES $0 $50 $50 $0 $0 $50
54-00 OPERATING SUPPLIES 0 50 50 0 0 50
54-82 BOOKS 4,564 6,000 3,968 1,142 3,968 6,000
54-84 VIDEOS 4,931 3,800 4,184 384 4,184 3,800
54-85 AUDIO BOOKS 2,246 3,600 2,001 1,960 2,001 3,600
54-87 CD 386 400 499 0 499 400
54-88 ELECTRONIC RESOURCES 7,675 5,167 5,167 0 5,167 5,167
58-00 OPERATING EQUIPMENT<$5000 48,399 6,000 16,607 10,592 16,607 6,000
SUPPLIES $68,201 $25,067 $32,526 $14,078 $32,426 $25,067
68-00 EQUIPMENT MAINTENANCE $173 $200 $440 $420 $440 $440
MAINTENANCE $173 $200 $440 $420 $440 $440
74-00 OPERATING SERVICES $5,585 $2,300 $2,435 $1,505 $2,435 $2,500
75-10 TRAINING 1,857 2,260 1,760 1,589 1,760 2,260
75-20 TRAVEL REIMBURSEMENTS 2,497 2,400 2,900 1,530 2,900 2,400
77-20 SOFTWARE SUPPORT SERVICES 2,067 0 182 182 243 400
78-00 CONTRACT SERVICES 0 1,000 625 0 0 1,000
79-10 COMMUNITY EVENTS/PROGRAMS 7,861 5,000 6,083 5,602 6,083 5,000
SERVICES $19,867 $12,960 $13,985 $10,408 $13,421 $13,560
LIBRARY BOARD $88,241 $38,227 $46,951 $24,906 $46,287 $39,067
263
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
264
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 2014-15
Installed final phases of the new Splash Pad at Stevenson Park to include a new Rotary
Pavilion and a new restroom building from the existing unused Pool Manager’s Office
Updated the tennis court, volleyball court and basketball court lighting at Stevenson
Park with the addition of two new poles for improved lighting
The purchase of 26 additional acres of park land
Increased Aqua Zumba exercise program participation by 35%
Introduced a new partnership with Camp Gladiator to expand our exercise program
Keep Friendswood Beautiful Committee received 1st 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 maintain 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.
265
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
Continue working with the Parks and Recreation Board as well as the Keep Friendswood
Beautiful Committee as we move forward with implementation of our strategic plan on 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 Rotary Pavilion adjacent
to the new splash pad located at Stevenson Park. The Rotary Pavilion was a joint project
between the Friendswood Rotary Club and the Parks and Recreation Department. The new
pavilion provides relief from the weather for park goers as they enjoy new additional splash
pad equipment.
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 121st Annual Fourth of July Celebration
x Plan and Program the 13th Annual Youth Fishing Derby
x Plan and Program the 8th Annual Santa in the Park
x Plan and Program the 3nd 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
266
Parks and Recreation
The following forces at work/decision packages are included in the FY16 adopted
budget:
FAW-Increase for Janitorial Services Ongoing Cost $65,000
FAW-Mowing Services at Lake Friendswood (mid-year) Ongoing Cost $6,400
Use of Undesignated General Fund Balance for
Replacing two riding lawn mowers
Resurfacing Swimming Pool floor at Stevenson Park
One-time Cost
One-time Cost
$17,000
$57,500
The following decision packages are not included in the FY16 adopted budget:
Paint Interior walls of City Hall One-time Cost $15,000
ID Badge System for Recreation Participants One-time Cost $12,983
Departmental Performance Measures by Division
Major Departmental Goals for FY 2015-16
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 Celebrating the official grand opening of the improved Splash Pad and new Rotary
Pavilion
x Successful implementation of 2013 Bond Projects
x Securing additional parkland and green space with the purchase of 26 additional acres
of parkland
x Updating, improving and expanding beautification projects at all city facilities
Supports City’s Strategic Goals: 1-Communication, 3-Preservation, 4-Partnerships,
5-Public Safety, and 6-Organizational Development
267
Parks and Recreation
Administration FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents (FTE’s) 3.33 3.33 2.33* 2.33 2.33
Division Expenditures $337,908 $295,434 $304,131 $307,039 $316,467
Outputs
# of grants applied for 1 2 3 3 3
# of committees and
subcommittees 6 5 5 5 5
# of news alert subscribers
New
measure
data not
available 10,000 10,250 10,755 11,000
# 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 3rd place 3rd Place 1st place
Not
Eligible
Not
Eligible
Number of Likes for Facebook
Positing
New
measure
data not
available 500 770 2,000 2,615
Measures of Efficiency
Monthly Operations Cost $28,159 $24,617 $25,344 $25,587 $26.372
Division Expenditures per capita $8.89 $7.68 $7.79 $7.87 $8.04
*After reorganization of department, one position from the administration division was transferred to
the recreation division.
268
Parks and Recreation
Recreation Programs FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of Full-Time Equivalents
(FTE’s) 8.75 8.75 8.75 8.75 8.95
# of summer camp seasonal
workers 16 16 16 16 16
# of Stevenson park pool
seasonal workers 16 15 15 15 15
Division Expenditures $710,106 $776,967 $813,968 $868,378 $834,006
Outputs
# of Fitness Class scheduled 88 612 710 700 808
# of fitness program types 4 5 5 5 6
# of Community Events
scheduled 26 28 27 32 33
# of trips and events offered
by Senior Citizen Program 186 165 154 175 180
# of weekly programs offered
by Senior Citizen Program 31 32 32 35 38
# of visits to Sesquicentennial
Pool 7,882 10,500 7,652 8,000 8,500
Total # of participants
registered for Summer Camp 512 540 489 540 525
Total # of participants
repeating 2 or more sessions
of summer camp 90 117 120 85 120
# of teams registered in adult
leagues 175 100 185 190 210
# of Reponses to Annual
Surveys 100 200 200 220 300
Measures of Effectiveness
% of Events actually held 95% 100% 98% 98% 100%
% of households registered
using RecTrac 45% 50% 50% 55% 65%
Average monthly attendance
at Senior Citizen Programs 1,492 1,600 1,415 1,500 1,575
% of participants “satisfied”
with Summer Camp Program
New measure
Data not
available 90% 95% 98% 100%
% of participants “satisfied”
with Fitness Programs
New measure
Data not
available 90%90% 95% 98%
% of participants “satisfied”
with Senior Citizen Program
New measure
Data not
available 90%90% 95% 98%
Measures of Efficiency
Monthly Operational Costs $59,176 $64,747 $67,831 $72,365 $69,501
Division Expenditures per
capita $18.69 $20.19 $20.86 $22.25 $21.19
269
Parks and Recreation
Parks Operations FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents
(FTE’s) 8.00 8.00 8.00 8.00 8.00
Division Expenditures $1,006,649 $1,131,442 $1,185,695 $1,235,443 $1,229,521
Outputs
Total # of Maintenance
Work Orders for
Parks/Facilities logged 551 600 625 750 875
Total acres of Athletic
fields 80.3 80.3 80.3 105.6 115.2
Total acres of Park turf
areas 110.08 110.08 110.08 110.08 110.08
# of Parks maintained
by the City 7 7 7 7 7
# of Special Projects
Requested 5 4 5 6 8
# of parks mowed 6 7 7 7 9
Total dollars spent for
dead tree removal $13,925 $10,550 $10,550 $12,000 $13,600
Measures of Effectiveness
# of Parks work orders
completed within 5 days 75 80 80 85 90
% of Work Orders for
Parks completed within 5
Days 93.6% 94% 94% 95% 95%
Measures of Efficiency
Monthly Operational Cost $83,887 $94,287 $98,808 $102,954 $102,460
Division Expenditures
per capita $26.49 $29.40 $30.38 $31.66 $31.24
270
Parks and Recreation
Facility Operations FY13
Actual
FY14
Actual
FY15
Budget
FY15
Estimated
FY16
Forecast
Inputs
# of full time equivalents
(FTE’s) 0.00 0.00 0.00 0.00 0.00
Division Expenditures $643,214 $583,069 $669,435 $720,337 $673,443
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 500 575 555 555 625
Measures of Effectiveness
# of work orders completed
within 5 days 542 517 520 570 580
% of Work Orders for
Building Maintenance
completed within 5 days 94% 90% 90.3% 93.5% 95%
Average janitorial services
cost per sq. foot
(not including supplies) $1.30 $1.37 $1.37 $1.42 $1.48
Measures of Efficiency
Monthly Operational Costs $53,601 $48,589 $55,786 $60,028 $56,120
Division Expenditures per
capita $16.93 $15.15 $17.15 $18.46 $17.11
271
PARKS AND RECREATION
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION $295,434 $304,131 $304,281 $228,469 $307,039 $316,467 4.1%
RECREATION PROGRAM 776,967 813,968 888,187 542,767 868,378 834,006 2.5%
PARKS OPERATIONS 1,131,442 1,185,695 1,238,501 829,258 1,235,443 1,229,462 3.7%
FACILITY OPERATIONS 583,069 669,435 700,889 455,404 720,337 673,443 0.6%
DEPARTMENT TOTAL $2,786,912 $2,973,229 $3,131,858 $2,055,898 $3,131,197 $3,053,378 2.7%
EXPENDITURE BY CLASSIFICATION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
SALARIES AND BENEFITS $1,175,176 $1,235,607 $1,246,039 $785,717 $1,245,114 $1,280,809 3.7%
SUPPLIES 188,217 205,189 215,826 133,216 219,191 203,254 -0.9%
MAINTENANCE 254,525 280,107 298,492 198,421 294,508 270,794 -3.3%
SERVICES 1,154,154 1,237,326 1,290,093 886,964 1,290,976 1,298,521 4.9%
CAPITAL OUTLAY 14,840 15,000 81,408 51,580 81,408 0 0.0%
CLASSIFICATION TOTAL $2,786,912 $2,973,229 $3,131,858 $2,055,898 $3,131,197 $3,053,378 2.7%
PERSONNEL SUMMARY BY DIVISION
FY15 FY15 FY15 FY15 FY16 % CHANGE IN
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET FY15 TO FY16
ADMINISTRATION 2.33 2.33 2.33 2.33 2.33 2.33 0.0%
RECREATION PROGRAM 8.70 9.30 9.30 9.30 9.30 9.30 0.0%
PARKS OPERATIONS 8.00 8.00 8.00 8.00 8.00 8.00 0.0%
PERSONNEL TOTAL 19.03 19.63 19.63 19.63 19.63 19.63 0.0%
272
PARKS AND RECREATION
ADMINISTRATION
001-6401-451
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $188,926 $197,560 $196,935 $145,302 $196,935 $205,836
41-20PART-TIME WAGES 2,11800000
41-30 OVERTIME PAY 4,334 1,238 1,734 3,239 4,319 1,238
41-31 HOLIDAY HRS WORKED 0 0 129 129 172 0
41-43 LONGEVITY PAY 1,254 1,405 1,405 1,394 1,394 1,375
41-44 VEHICLE ALLOWANCE 7,143 7,182 7,182 5,081 7,182 7,182
41-45 INCENTIVE-CERTIFICATE PAY 889 900 900 675 900 900
41-49 CELL PHONE ALLOWANCE 1,681 1,576 1,576 1,330 1,576 1,996
47-10 SOCIAL SECURITY/MEDICARE 14,987 15,575 15,575 11,444 15,259 15,656
47-20 TMRS RETIREMENT 32,502 33,562 33,562 25,103 33,471 34,395
48-10 HEALTH/DENTAL INSURANCE 12,111 12,917 12,917 9,666 12,888 15,413
48-20 LIFE INSURANCE 520 548 548 401 535 569
48-30 DISABILITY INSURANCE 543 571 571 419 559 594
48-40 WORKERS COMP INSURANCE 256 249 249 183 244 244
48-50 EAP SERVICES 139 135 135 101 135 135
48-90 FLEX PLAN ADMINISTRATION 50 50 50 38 51 50
SALARIES AND BENEFITS $267,453 $273,468 $273,468 $204,505 $275,620 $285,583
51-00 OFFICE SUPPLIES $1,362 $2,000 $1,955 $1,144 $1,525 $2,000
52-00 PERSONNEL SUPPLIES 300 295 340 252 350 350
54-00 OPERATING SUPPLIES 1,078 1,650 1,800 954 1,272 1,650
58-00 OPERATING EQUIPMENT<$5000 0 500 500 0 2,600 500
SUPPLIES $2,740 $4,445 $4,595 $2,350 $5,747 $4,500
74-00 OPERATING SERVICES $365 $500 $500 $0 $108 $500
74-01 POSTAL / COURIER SERVICES 493 1,300 1,300 606 808 1,000
75-10 TRAINING 1,812 1,335 1,335 1,095 1,095 1,464
75-20 TRAVEL REIMBURSEMENTS 1,712 2,455 2,455 1,167 3,065 2,770
75-30 MEMBERSHIPS 1,288 628 628 596 596 650
78-00 CONTRACT SERVICES 19,571 20,000 20,000 18,150 20,000 20,000
SERVICES $25,241 $26,218 $26,218 $21,614 $25,672 $26,384
ADMINISTRATION $295,434 $304,131 $304,281 $228,469 $307,039 $316,467
273
PARKS AND RECREATION
RECREATION PROGRAMS
001-6420-452
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $106,135 $105,599 $105,599 $80,063 $109,645 $132,574
41-20 PART-TIME WAGES 0 11,960 11,960 6,270 6,270 0
41-30 OVERTIME PAY 0 1,095 1,095 141 188 1,095
41-31HOLIDAY HRS WORKED 0000580
41-43 LONGEVITY PAY 839 755 755 450 450 570
41-44 VEHICLE ALLOWANCE 5,371 5,400 5,400 3,821 5,400 5,400
41-45 INCENTIVE-CERTIFICATE PAY 3,259 3,300 5,500 4,050 5,500 5,700
41-49 CELL PHONE ALLOWANCE 1,210 1,140 1,665 1,040 1,665 1,812
41-90 ACCRUED PAYROLL 2,410 0 0 0 0 0
42-20PART-TIME WAGES 17000000
47-10 SOCIAL SECURITY/MEDICARE 8,302 8,937 8,937 6,727 8,969 10,656
47-20 TMRS RETIREMENT 18,928 21,752 21,752 14,309 21,752 23,163
48-10 HEALTH/DENTAL INSURANCE 25,907 27,697 27,697 14,323 27,697 23,594
48-20 LIFE INSURANCE 279 293 293 232 309 367
48-30 DISABILITY INSURANCE 291 305 305 241 321 382
48-40 WORKERS COMP INSURANCE 995 1,421 1,421 705 1,421 1,341
48-50 EAP SERVICES 120 175 175 103 175 151
48-90 FLEX PLAN ADMINISTRATION 43 43 43 77 103 119
SALARIES AND BENEFITS $174,259 $189,872 $192,597 $132,552 $189,923 $206,924
52-00 PERSONNEL SUPPLIES $111 $265 $707 $707 $707 $450
54-00 OPERATING SUPPLIES 14,337 22,450 17,532 14,686 17,532 21,300
58-00 OPERATING EQUIPMENT<$5000 2,876 1,212 3,112 2,469 3,112 2,500
SUPPLIES $17,324 $23,927 $21,351 $17,862 $21,351 $24,250
74-00 OPERATING SERVICES $8,366 $8,360 $9,560 $8,185 $9,560 $5,100
75-10 TRAINING 1,474 1,020 1,020 950 1,020 1,964
75-20 TRAVEL REIMBURSEMENTS 769 1,350 1,350 1,404 1,948 2,615
75-30 MEMBERSHIPS 211 400 400 370 370 400
78-00 CONTRACT SERVICES 19,585 20,000 25,751 14,477 25,751 25,000
79-10 COMMUNITY EVENTS/PROGRAMS 36,929 24,000 19,312 15,881 19,312 24,950
SERVICES $67,334 $55,130 $57,393 $41,267 $57,961 $60,029
84-00 CAPITAL OPERATING EQUIP $0 $0 $5,688 $5,688 $5,688 $0
CAPITAL OUTLAY $0 $0 $5,688 $5,688 $5,688 $0
RECREATION PROGRAMS $258,917 $268,929 $277,029 $197,369 $274,923 $291,203
274
PARKS AND RECREATION
JULY 4TH PROGRAM
001-6422-452
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-30 OVERTIME PAY $27,551 $22,375 $22,375 $0 $20,974 $22,375
47-10 SOCIAL SECURITY/MEDICARE 2,068 1,712 1,712 0 1,519 1,712
47-20 TMRS RETIREMENT 4,172 3,578 3,578 0 3,527 3,521
48-40 WORKERS COMP INSURANCE 14 246 246 0 0 246
SALARIES AND BENEFITS $33,805 $27,911 $27,911 $0 $26,020 $27,854
51-00 OFFICE SUPPLIES $181 $350 $100 $0 $0 $350
54-00 OPERATING SUPPLIES 2,995 2,190 2,240 1,048 2,966 3,355
SUPPLIES $3,176 $2,540 $2,340 $1,048 $2,966 $3,705
74-00 OPERATING SERVICES $0 $1,000 $0 $0 $0 $1,200
74-81 TRANSPORTATION SERVICES 4,900 5,209 5,209 0 3,318 5,209
78-30 RENTAL 17,955 16,700 16,700 14,161 16,113 16,700
79-10 COMMUNITY EVENTS/PROGRAMS 37,667 32,000 38,650 38,170 38,650 33,900
SERVICES $60,522 $54,909 $60,559 $52,331 $58,081 $57,009
JULY 4TH PROGRAM $97,503 $85,360 $90,810 $53,379 $87,067 $88,568
275
PARKS AND RECREATION
SUMMER DAY CAMP PROGRAM
001-6423-452
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
42-22 SEASONAL WAGES $60,601 $65,241 $65,241 $15,725 $65,241 $65,657
47-10 SOCIAL SECURITY/MEDICARE 4,636 4,991 4,991 1,396 4,991 5,018
48-40 WORKERS COMP INSURANCE 653 726 726 202 726 685
SALARIES AND BENEFITS $65,890 $70,958 $70,958 $17,323 $70,958 $71,360
52-00 PERSONNEL SUPPLIES $1,270 $1,250 $1,250 $691 $1,250 $1,450
54-00 OPERATING SUPPLIES 9,058 8,500 8,500 6,651 8,875 9,600
SUPPLIES $10,328 $9,750 $9,750 $7,342 $10,125 $11,050
74-81 TRANSPORTATION SERVICES $7,718 $8,180 $8,180 $0 $8,180 $8,180
75-20 TRAVEL REIMBURSEMENTS 55 500 500 116 175 500
76-12 TELEPHONE/COMMUNICATIONS 107 200 200 41 150 200
79-10 COMMUNITY EVENTS/PROGRAMS 17,684 17,766 17,766 5,971 17,766 19,500
SERVICES $25,564 $26,646 $26,646 $6,128 $26,271 $28,380
SUMMER DAY CAMP PROGRAM $101,782 $107,354 $107,354 $30,793 $107,354 $110,790
276
PARKS AND RECREATION
KEEP FRIENDSWOOD BEAUTIFUL COMMITTEE
001-6424-452
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
52-00 PERSONNEL SUPPLIES $0 $360 $360 $0 $354 $360
54-00 OPERATING SUPPLIES 9,951 8,000 11,363 10,602 11,363 10,000
SUPPLIES $9,951 $8,360 $11,723 $10,602 $11,717 $10,360
62-10 LANDSCAPING $8,655 $11,500 $11,500 $11,117 $11,500 $9,500
MAINTENANCE $8,655 $11,500 $11,500 $11,117 $11,500 $9,500
74-00 OPERATING SERVICES $5,137 $11,900 $11,900 $11,053 $11,900 $12,800
75-10 TRAINING 872 900 900 620 620 900
75-20 TRAVEL REIMBURSEMENTS 1,249 850 850 0 1,051 1,000
75-30 MEMBERSHIPS 100 125 1,140 110 210 425
79-10 COMMUNITY EVENTS/PROGRAMS 8,825 0 31,570 21,038 31,570 0
79-22 KFB BEAUTIFICATION GRANTS 2,000 2,000 0 0 0 2,000
SERVICES $18,183 $15,775 $46,360 $32,821 $45,351 $17,125
84-00 CAPITAL OPERATING EQUIP $14,840 $0 $0 $0 $0 $0
88-00 CAPITAL EQUIPMENT 0 15,000 15,000 6,500 15,000 0
CAPITAL OUTLAY $14,840 $15,000 $15,000 $6,500 $15,000 $0
KEEP FRWD BEAUTIFUL COMM $51,629 $50,635 $84,583 $61,040 $83,568 $36,985
277
PARKS AND RECREATION
STEVENSON PARK POOL
001-6428-452
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
42-22 SEASONAL WAGES $41,665 $49,692 $47,492 $10,551 $47,492 $49,858
47-10 SOCIAL SECURITY/MEDICARE 3,187 3,824 3,824 807 3,824 3,810
48-40 WORKERS COMP INSURANCE 449 552 552 117 552 519
SALARIES AND BENEFITS $45,301 $54,068 $51,868 $11,475 $51,868 $54,187
51-00 OFFICE SUPPLIES $136 $100 $100 $0 $0 $100
52-00 PERSONNEL SUPPLIES 1,730 1,385 1,385 1,121 1,385 1,730
54-00 OPERATING SUPPLIES 1,703 1,500 1,500 778 1,500 1,700
54-95 CHEMICALS 7,168 7,262 7,230 5,399 7,145 300
56-00FACILITY SUPPLIES 39400000
56-20 JANITORIAL SUPPLIES 402 500 500 100 133 500
58-00 OPERATING EQUIPMENT<$5000 1,734 2,000 2,000 588 2,000 2,000
SUPPLIES $13,267 $12,747 $12,715 $7,986 $12,163 $6,330
62-10 LANDSCAPING $0 $500 $2,000 $1,940 $2,000 $500
65-61 SWIMMING POOL MAINTENANCE 332 3,593 3,593 466 2,621 3,593
66-00 FACILITY MAINTENANCE 2,756 3,750 2,250 0 2,250 3,750
MAINTENANCE $3,088 $7,843 $7,843 $2,406 $6,871 $7,843
74-00 OPERATING SERVICES $250 $4,200 $4,200 $1,479 $2,972 $3,200
76-11 ELECTRICITY 14,235 17,551 17,551 11,095 17,551 14,651
76-12 TELEPHONE/COMMUNICATIONS 1,806 1,562 1,562 1,547 1,564 1,562
76-13 NATURAL GAS 6,013 2,870 2,870 2,738 2,754 2,870
76-20 JANITORIAL SERVICES 1,386 2,400 2,400 0 2,400 2,400
78-00 CONTRACT SERVICES 6,786 6,952 6,984 5,238 6,984 14,714
SERVICES $30,476 $35,535 $35,567 $22,097 $34,225 $39,397
84-00 CAPITAL OPERATING EQUIP $0 $0 $24,500 $24,500 $24,500 $0
CAPITAL OUTLAY $0 $0 $24,500 $24,500 $24,500 $0
STEVENSON PARK POOL $92,132 $110,193 $132,493 $68,464 $129,627 $107,757
278
PARKS AND RECREATION
SENIOR ACTIVITY CENTER
001-6429-452
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $82,938 $86,457 $87,109 $61,979 $87,109 $90,119
41-20 PART-TIME WAGES 16,729 18,517 18,517 13,685 18,247 19,124
41-30 OVERTIME PAY 727 872 872 1,044 1,392 872
41-43 LONGEVITY PAY 775 905 905 895 895 1,015
47-10 SOCIAL SECURITY/MEDICARE 7,244 7,597 7,647 5,526 7,647 7,906
47-20 TMRS RETIREMENT 16,056 17,069 17,173 12,397 17,173 17,486
48-10 HEALTH/DENTAL INSURANCE 18,231 19,470 19,470 14,570 19,470 23,276
48-20 LIFE INSURANCE 230 240 240 177 240 251
48-30 DISABILITY INSURANCE 238 250 250 184 250 260
48-40 WORKERS COMP INSURANCE 1,203 1,302 1,302 944 1,302 1,272
48-50 EAP SERVICES 120 116 116 87 116 116
48-90 FLEX PLAN ADMINISTRATION 43 43 43 32 43 43
SALARIES AND BENEFITS $144,534 $152,838 $153,644 $111,520 $153,884 $161,740
51-00 OFFICE SUPPLIES $339 $1,900 $1,900 $336 $775 $800
52-00 PERSONNEL SUPPLIES 72 150 150 0 150 150
53-01 FUEL 4,714 4,440 4,440 1,606 4,105 4,440
54-00 OPERATING SUPPLIES 6,983 7,653 6,017 5,515 7,353 7,000
58-00 OPERATING EQUIPMENT<$5000 1,674 1,211 4,879 4,127 4,879 2,422
SUPPLIES $13,782 $15,354 $17,386 $11,584 $17,262 $14,812
63-00 VEHICLE MAINTENANCE $417 $1,200 $2,283 $1,789 $1,790 $1,200
MAINTENANCE $417 $1,200 $2,283 $1,789 $1,790 $1,200
73-11 VEHICLE INSURANCE $1,525 $1,556 $1,556 $1,631 $1,631 $1,664
74-00 OPERATING SERVICES 200 0 0 0 0 0
74-01 POSTAL / COURIER SERVICES 78 600 600 55 73 100
74-98 JUDGMENTS & DAMAGE CLAIM 0 0 500 500 500 0
75-10 TRAINING 1,144 1,150 1,150 110 900 1,100
75-20 TRAVEL REIMBURSEMENTS 859 1,337 1,337 0 750 987
75-30 MEMBERSHIPS 0 90 90 0 0 0
76-12 TELEPHONE/COMMUNICATIONS 74 372 372 35 125 100
79-10 COMMUNITY EVENTS/PROGRAMS 12,391 17,000 17,000 4,498 8,924 17,000
SERVICES $16,271 $22,105 $22,605 $6,829 $12,903 $20,951
SENIOR ACTIVITY CENTER $175,004 $191,497 $195,918 $131,722 $185,839 $198,703
279
PARKS AND RECREATION
PARKS OPERATIONS
001-6430-456
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
41-10 FULLTIME SALARIES & WAGES $295,388 $311,842 $319,033 $205,331 $317,033 $327,296
41-30 OVERTIME PAY 10,815 7,734 7,634 7,891 8,590 7,734
41-31 HOLIDAY HRS WORKED 157 0 100 100 916 0
41-43 LONGEVITY PAY 1,420 2,055 2,055 1,967 1,967 1,835
41-45 INCENTIVE-CERTIFICATE PAY 2,370 2,400 2,400 1,750 2,400 2,400
41-49 CELL PHONE ALLOWANCE 3,240 3,240 3,240 2,160 3,240 3,240
41-90 ACCRUED PAYROLL 0 0 170 1,734 1,734 0
47-10 SOCIAL SECURITY/MEDICARE 22,523 23,370 23,933 16,000 23,933 25,043
47-20 TMRS RETIREMENT 49,748 52,334 53,511 35,286 53,511 53,899
48-10 HEALTH/DENTAL INSURANCE 52,493 57,345 57,345 31,993 57,345 45,509
48-20 LIFE INSURANCE 818 869 869 598 869 911
48-30 DISABILITY INSURANCE 847 902 902 621 902 944
48-40 WORKERS COMP INSURANCE 3,344 3,637 3,637 2,386 3,637 3,586
48-50 EAP SERVICES 467 465 465 314 465 465
48-90 FLEX PLAN ADMINISTRATION 304 299 299 211 299 299
SALARIES AND BENEFITS $443,934 $466,492 $475,593 $308,342 $476,841 $473,161
52-00 PERSONNEL SUPPLIES $5,433 $8,000 $8,000 $4,130 $8,000 $8,250
53-00 VEHICLE SUPPLIES 122 106 106 0 0 106
53-01 FUEL 14,301 17,381 17,381 5,070 17,381 17,381
54-00 OPERATING SUPPLIES 25,846 20,600 19,875 12,396 19,875 23,600
54-95 CHEMICALS 2,086 6,000 6,000 2,635 6,000 6,000
56-00 FACILITY SUPPLIES 3,293 3,500 3,500 1,411 3,500 3,500
56-20 JANITORIAL SUPPLIES 6,897 10,000 10,000 5,337 10,000 10,000
58-00 OPERATING EQUIPMENT<$5000 32,759 37,670 44,295 30,195 44,295 31,480
SUPPLIES $90,737 $103,257 $109,157 $61,174 $109,051 $100,317
62-10 LANDSCAPING $20,103 $29,684 $45,163 $20,144 $45,163 $29,684
62-20 LIGHTING MAINTENANCE 9,434 12,000 14,000 12,115 14,000 12,000
62-30 PARKING LOT MAINTENANCE 7,553 7,000 4,604 75 4,604 1,000
62-40 FENCE MAINTENANCE 561 0 0 0 0 0
63-00 VEHICLE MAINTENANCE 2,456 3,800 3,800 4,116 4,592 3,800
64-00 OPERATING MAINTENANCE 50,610 34,000 38,265 33,742 38,265 34,000
66-00 FACILITY MAINTENANCE 52,922 44,500 44,230 30,689 40,919 44,500
68-00 EQUIPMENT MAINTENANCE 3,747 6,500 6,500 3,638 6,500 6,500
MAINTENANCE $147,386 $137,484 $156,562 $104,519 $154,043 $131,484
73-11 VEHICLE INSURANCE $2,523 $2,574 $2,574 $4,435 $4,435 $4,847
74-00 OPERATING SERVICES 4,856 3,300 1,300 1,083 1,300 3,300
75-10 TRAINING 622 875 2,482 2,076 2,482 1,640
75-20 TRAVEL REIMBURSEMENTS 493 1,026 1,026 273 784 968
75-30 MEMBERSHIPS 0 720 720 145 200 720
76-11 ELECTRICITY 143,470 135,960 135,960 105,121 135,960 133,460
76-13 NATURAL GAS 0 530 530 0 0 530
76-20 JANITORIAL SERVICES 29,757 34,800 34,800 17,370 34,800 34,800
76-25 SAFETY SERVICES 3,975 3,700 3,970 2,946 3,970 4,000
76-30PEST CONTROL SERVICES 5000000
76-80 MOWING SERVICES 238,055 265,598 256,948 183,123 256,948 311,998
76-90 HOA MAINTENANCE FEES 1,650 2,400 2,400 1,650 2,400 1,650
78-00 CONTRACT SERVICES 3,985 6,250 28,250 23,518 28,250 6,250
78-30 RENTAL 630 3,000 3,000 186 750 3,000
78-31 VEHICLE LEASE-INTERNAL 19,319 17,729 17,729 13,297 17,729 17,337
SERVICES $449,385 $478,462 $491,689 $355,223 $490,008 $524,500
84-00 CAPITAL OPERATING EQUIP $0 $0 $5,500 $0 $5,500 $0
CAPITAL OUTLAY $0 $0 $5,500 $0 $5,500 $0
PARKS OPERATIONS $1,131,442 $1,185,695 $1,238,501 $829,258 $1,235,443 $1,229,462
280
PARKS AND RECREATION
FACILITY OPERATIONS
001-6460-419
FY15 FY15 FY15 FY15 FY16
FY14 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET BUDGET 6/30/2015 ESTIMATE BUDGET
51-00 OFFICE SUPPLIES $415 $0 $0 $0 $0 $0
54-00 OPERATING SUPPLIES 18,977 16,009 18,009 12,356 20,009 19,130
56-00 FACILITY SUPPLIES 6,827 6,000 6,000 693 6,000 6,000
58-00 OPERATING EQUIPMENT<$5000 693 2,800 2,800 219 2,800 2,800
SUPPLIES $26,912 $24,809 $26,809 $13,268 $28,809 $27,930
62-10 LANDSCAPING $6,300 $7,000 $7,000 $5,876 $7,000 $7,000
62-30PARKING LOT MAINTENANCE 2,18500000
66-00 FACILITY MAINTENANCE 66,176 72,200 67,357 51,814 67,357 70,200
66-20 CONTINGENCY 10,414 20,000 24,172 14,995 24,172 20,000
68-00 EQUIPMENT MAINTENANCE 9,904 22,880 21,775 5,905 21,775 23,567
MAINTENANCE $94,979 $122,080 $120,304 $78,590 $120,304 $120,767
76-11 ELECTRICITY $193,014 $250,114 $250,114 $130,817 $250,114 $183,314
76-12 TELEPHONE/COMMUNICATIONS 130,403 131,641 131,641 132,112 148,845 131,641
76-13 NATURAL GAS 4,398 3,821 3,821 3,108 3,821 3,821
76-20 JANITORIAL SERVICES 90,540 90,120 90,630 53,115 90,700 155,120
76-25 SAFETY SERVICES 6,515 7,400 7,400 5,026 7,574 7,400
76-30PEST CONTROL SERVICES 71000000
76-80 MOWING SERVICES 6,905 7,000 7,000 0 7,000 7,000
78-00 CONTRACT SERVICES 24,438 28,050 28,050 21,285 28,050 32,050
78-30 RENTAL 4,255 4,400 4,400 3,191 4,400 4,400
SERVICES $461,178 $522,546 $523,056 $348,654 $540,504 $524,746
81-40 BUILDING RENOVATIONS $0 $0 $30,720 $14,892 $30,720 $0
CAPITAL OUTLAY $0 $0 $30,720 $14,892 $30,720 $0
FACILITY OPERATIONS $583,069 $669,435 $700,889 $455,404 $720,337 $673,443
281
Personnel by Department Schedule
282
Personnel By Department
Full-Time Equivalents
Three Year Comparison
FY14
Actual
FY15
Year End
Estimate
FY16
Current
Services
FY16
FAW/DP
FY16
Adopted
Budget
City Attorney 0.00 1.00 1.00 0.00 1.00
Total Mayor & Council 0.00 1.00 1.00 0.00 1.00
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
Administration1 3.15 3.55 3.55 0.00 3.55
Economic Development 1.00 1.00 1.00 0.00 1.00
Total City Manager 4.15 4.55 4.55 0.00 4.55
Finance - General Fund1 9.50 9.00 9.00 0.00 9.00
Finance - Water and Sewer Fund 4.00 4.00 4.00 0.00 4.00
Municipal Court1 6.70 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 28.70 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
Patrol1 51.12 47.12 47.12 1.00 48.12
DOT Patrol 1.00 1.00 1.00 0.00 1.00
Criminal Investigations2 12.00 15.00 15.00 0.00 15.00
Animal Control 4.00 4.00 4.00 0.00 4.00
Total Police 86.72 85.72 85.72 1.00 86.72
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
Administration 5.20 5.20 5.20 0.00 5.20
Emergency Management4 1.40 1.40 1.40 0.00 1.40
Total Fire Marshal 6.60 6.60 6.60 0.00 6.60
Administration 1.39 1.39 1.39 0.00 1.39
Planning and Zoning 4.60 4.60 4.60 0.00 4.60
Inspection/Code Enforcement 4.90 4.90 4.90 0.00 4.90
Total Community Development 10.89 10.89 10.89 0.00 10.89
Administration - General Fund 2.73 2.73 2.73 0.00 2.73
Administration - Water and Sewer Fund 1.60 1.60 1.60 0.00 1.60
Street Operations 10.00 10.00 10.00 1.00 11.00
Drainage Operations 5.00 5.00 5.00 0.00 5.00
Water Utilities 6.00 6.00 6.00 0.00 6.00
Sewer Utilities 5.00 5.00 5.00 1.00 6.00
Water Operations 2.30 2.30 2.30 0.00 2.30
Sewer Operations 3.00 3.00 3.00 0.00 3.00
Utility Customer Service 2.00 2.00 2.00 0.00 2.00
Engineering/Projects - General Fund2 1.00 2.60 2.00 0.00 2.00
Engineering/Projects - Water and Sewer Funds2 2.00 1.40 2.00 0.00 2.00
Projects - General Fund2 2.00 0.00 0.00 0.00 0.00
Total Public Works 42.63 41.63 41.63 2.00 43.63
Administration4 14.37 14.62 14.62 0.00 14.62
Total Library 14.37 14.62 14.62 0.00 14.62
Administration2 2.33 2.33 2.33 0.00 2.33
Recreation Programs2 8.70 9.30 9.30 0.00 9.30
Parks Operations 8.00 8.00 8.00 0.00 8.00
Total Parks and Recreation 19.03 19.63 19.63 0.00 19.63
Total Personnel 218.79 218.54 218.54 3.00 221.54
In FY14 and FY15:
1 Staffing reduction through attrition
2 Reorganization within department
3 Change in type of employee and/or Contract Services
4Adjusted based on actual positions held
283
Adopted Decision Packages and Forces at Work
284
FY 2015-16 DECISION PACKAGES
(Included in the Adopted Budget)
GENERAL FUND
DEPT DESCRIPTION
ONE-TIME
COST
ONGOING
COST TOTAL
OUTSIDE
REVENUE
SOURCES
NET
TOTAL
City Wide Health Insurance Increase (20%)$0 $121,386 $121,386 $121,386 $0
City Wide Dental Insurance Increase (5%)$0 $1,825 $1,825 $1,825 $0
Parks - Facility Increase for Janitorial Services $0 $65,000 $65,000 $0 $65,000
AS-Risk Mgmt Five AED G5 Units (Replacing 4 and adding 1 for Library after construction)$7,475 $0 $7,475 $0 $7,475
AS-Finance Other Appraisal District Services $0 $5,206 $5,206 $0 $5,206
Parks Mowing Services at Lake Friendswood (full year impact is $12,800)$0 $6,400 $6,400 $0 $6,400
FORCES AT WORK TOTAL $7,475 $199,817 $207,292 $123,211 $84,081
City Wide City Wide Employee Merit $0 $398,372 $398,372 $0 $398,372
PW-Streets
Additional Personnel - 1.0 FTE Streets Laborer
(with benefits, overtime, and operating expenses)-mid year hire $0 $29,000 $29,000 $0 $29,000
Streets/CIP Streets and/or Capital Projects $308,973 $0 $308,973 $0 $308,973
AS-Finance Sales & Franchise Tax Auditing Services (up to $10,000) $0 $10,000 $10,000 $0 $10,000
PD-Patrol
Additional Personnel - 1.0 FTE Police Officer - Mid year hire
(with benefits, overtime, and operating expenses)$9,158 $47,628 $56,786 $0 $56,786
PD-Patrol Addition to Marked Patrol Fleet - Police Tahoe $61,488 $12,300 $73,788 $0 $73,788
PD-Patrol Upgrade Corporals to Sergeants $0 $20,300 $20,300 $0 $20,300
FVFD
Self Contained Breathing Appratus -
Air Cylinder Replacement Program $9,000 $0 $9,000 $0 $9,000
FVFD Bunker Gear Replacement $10,000 $0 $10,000 $0 $10,000
FVFD
Add one full-time Paramedic
to current Staffing for 24 hours / 7 days a week $63,483 $0 $63,483 $0 $63,483
Parks Replace 2 Riding Lawn Mowers (with use of Fund Balance) $17,000 $0 $17,000 $17,000 $0
Parks - Pool Stevenson Park - Resurface Pool Floor (with use of Fund Balance) $57,500 $0 $57,500 $57,500 $0
PW-Streets Additional Backhoe (with use of Fund Balance) $78,000 $0 $78,000 $78,000 $0
DECISION PACKAGES TOTAL $614,602 $517,600 $1,132,202 $152,500 $979,702
TOTAL DECISION PACKAGES FOR GENERAL FUND $622,077 $717,417 $1,339,494 $275,711 $1,063,783
WATER AND SEWER FUND
DEPT DESCRIPTION
ONE-TIME
COST
ONGOING
COST TOTAL
OUTSIDE
REVENUE
SOURCES NET TOTAL
City Wide City Wide Health Insurance Increase (20%) $0 $39,506 $39,506 $39,506 $0
City Wide City Wide Dental Insurance Increase (5%) $0 $1,048 $1,048 $1,048 $0
Sewer Ops Blackhawk WWTP 3rd Clarifier Debt Service Payments (City's portion)$0 $245,641 $245,641 $0 $245,641
FORCES AT WORK TOTAL $0 $286,195 $286,195 $40,554 $245,641
City Wide City wide Employee Merit $0 $43,463 $43,463 $0 $43,463
Sewer Ops
Operations Assistant Superintendent
(with benefits, overtime, and operating expenses)$0 $84,848 $84,848 $0 $84,848
Sewer Ops Addition to Fleet-1/2 Ton Pick Up $19,928 $1,036 $20,964 $0 $20,964
Water Utilities Addition to Fleet-1 Ton Crew Cab (with service body and insurance)$45,000 $615 $45,615 $0 $45,615
Sewer Utilities Service Body for PW59 (with installation costs)$11,000 $0 $11,000 $0 $11,000
DECISION PACKAGES TOTAL $75,928 $129,962 $205,890 $0 $205,890
TOTAL DECISION PACKAGES FOR WATER & SEWER FUND $75,928 $416,157 $492,085 $40,554 $451,531
PARKLAND DEDICATION FUND
DEPT DESCRIPTION
ONE-TIME
COST
ONGOING
COST TOTAL
OUTSIDE
REVENUE
SOURCES NET TOTAL
Parks-Centennial One drinking fountain for Centennial Park $3,500 $0 $3,500 $0 $0
DECISION PACKAGE TOTAL $3,500 $0 $3,500 $0 $0
285
FY 2015-16 DECISION PACKAGES
(Not included in the Adopted Budget)
GENERAL FUND
DEPT DESCRIPTION
ONE-TIME
COST
ONGOING
COST NET TOTAL
PD-Patrol L-3 Server hardware replacement $12,343 $0 $12,343
Parks - Facility Paint Interior walls of City Hall $15,000 $0 $15,000
Parks - Facility ID Badge System with Touch Screen for participants to register and take payments $12,983 $0 $12,983
PD-CID Cellebrite Replacement $5,585 $0 $5,585
PD-Patrol Replace existing Speed Radar Trailer $10,000 $0 $10,000
PD-Patrol Body Cameras (50 @ $500 each)$25,000 $0 $25,000
FVFD Add one full-time Paramedic to current Staffing for 24 hours / 7 days a week $0 $68,483 $68,483
FVFD - Fire Increase for Communications Budget $0 $9,000 $9,000
FVFD Increase contribution to the State Firemans Pension Fund by $12 per month $0 $15,552 $15,552
FVFD - Fire Increase for Vehicle Maintenance Budget $0 $10,000 $10,000
FVFD - Fire Increase for Operational Equipment Budget $0 $10,000 $10,000
FVFD Increase in Building Maintenance Funds $0 $10,000 $10,000
UNFUNDED DECISION PACKAGES TOTAL (GENERAL FUND) 80,911$ 123,035$ 203,946$
WATER AND SEWER FUND
DEPT DESCRIPTION
ONE-TIME
COST
ONGOING
COST NET TOTAL
Water Utilities Water Maintenance Worker (with benefits, overtime, and operating expenses)$0 $60,990 $60,990
Sewer Utilities 2.5 Piercing/Boring Tool $6,500 $0 $6,500
Sewer Utilities Sewer Maintenance Worker (with benefits, overtime, and operating expenses) $0 $60,990 $60,990
Sewer Utilities Mini Excavator & Trailer Package (with insurance)$75,000 $251 $75,251
Sewer Ops Sanitary Lift Station Spare Pump $40,000 $0 $40,000
Water Ops VFD SWS1 and SWS2 $32,000 $0 $32,000
Sewer Ops Portable Flow Meter $12,000 $0 $12,000
UNFUNDED DECISION PACKAGES TOTAL (WATER & SEWER FUND) 165,500$ 122,231$ 287,731$
286
Tax Information
287
Estimated Proposed Taxable Value as of July 30, 2015 $2,387,193,485
Divided by 100 100
Rate Base $23,871,935
Tax Rate 0.5687
-$0.5687
Estimated Tax Levy $13,575,969
Estimated Collection Rate 99%
Adjusted Tax Collections, 2014-15 $13,455,538
Estimated Value of Properties in ARB Review Status $193,824,176
Divided by 100 100
Rate Base $1,938,242
Tax Rate 0.5687
Estimated Tax Levy $1,102,278
Estimated Value Over 65 Frozen Ceilings $393,502,525
Divided by 100 100
Rate Base $3,935,025
Tax Rate 0.5687
Estimated Collection Rate & Levy 100% $2,237,849
ESTIMATED TOTAL TAX LEVY $16,795,665
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 $2,633,486,696 20%$0.5914 $15,440,708 5.4%
2015-16 2015 $2,974,520,186 20%$0.5687 $16,795,665 8.8%
ESTIMATED AD VALOREM TAX COLLECTIONS - Certified Roll
TAXABLE VALUE AND LEVY COMPARISON
288
Historical Tax Rate Comparison
Fiscal
Year Tax Year
General
Fund
Debt
Service Fund
Total
Tax Rate*
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
2015-16 2015 $0.4972 $0.0715 $0.5687
* 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
289
FY16
Month of FY12 FY13 FY14 FY15 Adopted
Receipt Actual Actual Actual Estimate Budget
December 277,020 298,397 338,142 367,406 367,406
January 237,646 292,692 297,103 652,681 352,681
February 448,149 454,538 526,548 572,450 572,450
March 241,692 282,648 330,749 379,354 379,354
April 243,023 278,072 330,773 346,268 346,268
May 414,239 430,369 472,809 538,680 538,680
June 253,009 296,988 377,410 379,192 379,192
July 318,323 301,105 308,212 363,270 308,212
August 426,883 460,095 480,404 480,404 480,404
September 285,150 329,696 359,299 359,299 359,299
October 348,410 343,453 331,073 331,073 331,072
November 414,033 526,082 541,175 541,175 541,175
Total $3,907,577 $4,294,135 $4,693,697 $5,311,252 $4,956,193
Sales Tax Revenue Comparison
FY12 through FY16
290
Glossary
Abbreviations and Acronyms
(updated and reviewed as of January 27, 2016)
291
Glossary
(Source: 2012 Governmental Accounting, Auditing and Financial Reporting and other City Budgeting Terms)
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.
ARBITRAGE
Transactions by which securities are bought and sold in different markets at the same time
for the sake of profit arising from a difference in prices in the two markets. With respect to
the issuance of municipal bonds, arbitrage usually refers to the difference between the
interest paid on the bonds issued and the interest earned by investing the bond proceeds in
other securities.
ASSESSED VALUATION
A valuation set upon real estate or other property by a government as a basis for levying
taxes.
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
292
Glossary
(Source: 2012 Governmental Accounting, Auditing and Financial Reporting and other City Budgeting Terms)
the nature of the measurement, on either the cash or the accrual method.
BOND
A way of borrowing money long term for capital projects. A bond is a promise to repay
money borrowed on a particular date often 10 or 20 years in the future. Most bonds also
involve a promise to pay a specified dollar amount of interest at predetermined intervals.
BUDGET AMENDMENT
A term used to refer to a change to the budget after adoption. Additional revenue or fund
balance/retained earnings appropriations to fund expenditures not included in the original
adopted budget.
BUDGET 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,
293
Glossary
(Source: 2012 Governmental Accounting, Auditing and Financial Reporting and other City Budgeting Terms)
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.
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.
FULL TIME EQUIVALENT
The number of hours per year that a full time employee is expected to work. Two workers
who each work half that number of hours together equal one full time equivalent. The hours
of a number of part timers or temporary workers can be added up to see how many full
time positions they are equivalent to.
294
Glossary
(Source: 2012 Governmental Accounting, Auditing and Financial Reporting and other City Budgeting Terms)
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.
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
295
Glossary
(Source: 2012 Governmental Accounting, Auditing and Financial Reporting and other City Budgeting Terms)
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
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
296
Glossary
(Source: 2012 Governmental Accounting, Auditing and Financial Reporting and other City Budgeting Terms)
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).
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).
297
Glossary
(Source: 2012 Governmental Accounting, Auditing and Financial Reporting and other City Budgeting Terms)
RETAINED EARNINGS
An equity account reflecting the accumulated earnings of an enterprise or internal service
fund
REVENUES
(1) Increases in the net current assets of a governmental fund type from other than
expenditure refunds and residual equity transfers. Also, general long-term debt proceeds
and operating transfers are classified as "other financing sources" rather than as revenues.
(2) Increases in the net total assets of a proprietary fund type from other than expense
refunds, capital contributions and residual equity transfers. Also, operating transfers in are
classified separately from revenues.
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.
298
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
ERP: Enterprise Resource Plan
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 TX
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
TAGO: Texas Attorney General’s Office
TDRA: Texas Disaster Recovery Assistance
TDSHS: Texas Dept of State Health Services
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)
299
Budget and Tax Ordinances
300
301
302
303
304
305
306
307
308