HomeMy WebLinkAboutOctober 1, 2017 to September 30, 2018 Annual BudgetCITY OF FRIENDSWOOD, TEXAS
ADOPTED ANNUAL BUDGET
October 1, 2017 - September 30, 2018
Mayor
Kevin Holland
Council Members
Steve Rockey................................................................................ Position 1
Sally Branson................................................................................ Position 2
Jim Hill......................................................................................... Position 3
Mike Foreman ............................................................................... Position 4
John Scott .................................................................................... Position 5
Carl W. Gustafson.......................................................................... Position 6
Budget Team
Roger C. Roecker........................................................................City Manager
Morad Kabiri................................................................. Assistant City Manager
Terry Byrd ..................................................................................Fire Marshal
Karen Capps.............................................. Economic Development Coordinator
Patrick Donart .............................................................. Director of Public Works
Aubrey Harbin .................................Deputy Director of Community Development
Mary Perroni ..........................................................................Library Director
James Toney.......................................................Parks and Recreation Director
Melinda Welsh ..........................................................................City Secretary
Robert B. Wieners.........................................................................Police Chief
Katina Hampton............................................Director of Administrative Services
Rhonda Bloskas ................................Deputy Director of Administrative Services
Jennifer Walker......................................................................Budget Manager
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 Patrol
x Criminal Investigations
x Animal Control
x Communications
Public Works
x Administration
x Streets/Sidewalks
x Drainage Operations
x Water Operations
x Sewer Operations
x Engineering
x Projects
Library Services
x Friendswood Public Library
Assistant City
Manager
In accordance with Texas Senate Bill (S.B.) 656
This adopted budget is estimated to raise more total
property taxes than last year’s budget by $896,969
or 5.3%, and of that amount $419,405 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 $44,457,875.
Debt service obligations of the City of Friendswood,
secured by property taxes, in fiscal year 2017-18:
$3,250,579.
Property Tax Comparison
(per $100 valuation)
FY 2016-17
Adopted
FY 2017-18
Adopted
Adopted/Proposed Tax Rate $0.546000 $0.527349
Effective Tax Rate $0.534757 $0.527391
Effective Operating Rate $0.535606 $0.511023
Maximum Operating Rate $0.578454 $0.551904
Debt Tax Rate $0.101408 $0.113083
Rollback Tax Rate $0.679862 $0.664987
Data included in the table is reflective of State Comptroller’s Truth-In-Taxation guidelines
for informational purposes.
City of Friendswood’s 2017 adopted total tax rate is
$0.527349 which includes the maintenance & operations
(M&O) rate of $0.432349 and the debt service (I&S) rate of
$0.095000.
City Council Position Vote on
Budget
Vote on
Tax Rate
Kevin Holland Mayor Yes Yes
Steve Rockey Position 1 Yes Yes
Sally Branson Position 2 Yes Yes
Jim Hill Position 3 Yes No
Mike Foreman Position 4 Yes Yes
John Scott Position 5 Yes Yes
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, 2016.
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, Streets
Maintenance Fund, Economic Development 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 FY16 actual; FY17 original budget; FY17 amended budget; year to date 6/30/17
actual expenditures; year-end estimate for FY17; and FY18 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. 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, and glossary of
budget terminology and acronyms.
Table of Contents
INTRODUCTION AND OVERVIEW
City Manager’s Adopted Budget Message .....................................................10
Budget in Brief .........................................................................................12
Changes to the Proposed Budget ................................................................17
Overview of the City .................................................................................18
Community Demographics................................................................20
Fiscal Year Fact Sheet ...............................................................................22
Vision & Mission Statement and Strategic Goals............................................23
Planning for the Future..............................................................................26
FINANCIAL STRUCTURE, POLICY, AND PROCESS
Fund Flowchart.........................................................................................28
Fund Definitions .......................................................................................29
Financial Management Policy......................................................................33
Charter Budget Provisions..........................................................................46
Budget Process.........................................................................................48
Budget Calendar.......................................................................................49
FINANCIAL SUMMARIES
Budget Summary (All Funds) .....................................................................50
Revenues and Expenditures by Fund...........................................................51
General Fund ...........................................................................................52
Special Revenue Funds..............................................................................54
Police Investigation Fund .................................................................55
Fire/EMS Donation Fund...................................................................56
Economic Development Administration Grant Fund..............................57
TDRA Disaster Recovery Grant Fund..................................................58
Court Security/Technology Fund........................................................59
Sidewalk Installation Fund................................................................60
Park Land Dedication Fund ...............................................................61
Streets Improvement Fund...............................................................62
Economic Development Improvement Fund........................................63
Tax Debt Service Fund ..............................................................................64
Capital Project Fund..................................................................................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
2016 Water and Sewer Bond Construction Fund..................................75
Water and Sewer CIP/Impact Fee Funds ............................................76
Water CIP/Impact Fee Fund ......................................................77
Sewer CIP/Impact Fee Fund......................................................78
Water and Sewer Revenue Debt Service Fund.....................................79
Vehicle Replacement Fund .........................................................................81
Revenue Summary Chart and Schedules by Fund .........................................83
General and Administrative Transfers..........................................................93
Table of Contents
DEBT SERVICE AND CAPITAL IMPROVEMENTS
Summary of Debt Service Funds ................................................................. 96
Tax Debt Service to Maturity Chart ............................................................. 97
Tax Debt Service Fund Summary ................................................................ 98
Summary Schedule of Tax Debt Service to Maturity .................................... 100
2010 General Obligation Bonds ....................................................... 101
2012 General Obligation Refunding Bonds ........................................ 101
2014 General Obligation Refunding Bonds ........................................ 102
2015 General Obligation Bonds ....................................................... 102
2016 General Obligation Bonds ....................................................... 103
2017 General Obligation Bonds ....................................................... 103
Capital Leases ........................................................................................ 103
Revenue Debt Service to Maturity Chart .................................................... 104
Water and Sewer Debt Service Fund Summary ........................................... 105
Summary Schedule of Water and Sewer Revenue Debt Service to Maturity .... 107
2001 W/S Revenue Bonds (Refinanced as 2010B G.O. Bonds) ............ 107
2006 W/S Revenue Bonds (Refinanced as 2014 G.O. Bonds) .............. 107
2006 W/S Refund Bonds (Refinanced as 2016 G.O. Bonds) ................ 108
2009 W/S Revenue Bonds .............................................................. 108
2016 W/S Revenue Bonds .............................................................. 109
2009 W/S Revenue Bonds (Refinanced as 2016A G.O. Bonds) ............ 109
Capital Improvement Program (CIP Summary) ........................................... 111
Capital Improvement Program Development .............................................. 112
Capital Improvement Program Focus ......................................................... 113
Proposed CIP Funding Uses Chart ............................................................. 114
Capital Improvement Program Impact on Operating Budget ......................... 114
Capital Improvement Program Funding ..................................................... 115
Fiscal Year 2013-14 General Obilgations Bond Election ................................ 116
Proposed CIP Funding Sources Chart ......................................................... 117
Significant Routine & Non-Routine Capital Expenditures ............................... 117
Proposed CIP Five Year Schedule .............................................................. 118
Project Budget Summary by Fund ............................................................. 119
General Fund Projects Schedule................................................................ 120
G.O. Bonds Projects Schedule .................................................................. 122
EDA Grant Fund Projects Schedule ............................................................ 124
TDRA Grant Fund Projects Schedule .......................................................... 125
Park Land Dedication Fund Projects Schedule ............................................. 126
Street Improvements Fund Projects Schedule ............................................ 127
Economic Development Fund Projects Schedule .......................................... 128
Water and Sewer Operation Fund Projects Schedule .................................... 129
Water and Sewer Bond Projects Schedule .................................................. 131
Excerpts from the Proposed 2014-2018 Capital Improvement Plan
General Obligation Projects Description ............................................ 135
Utility Services Projects Description ................................................. 139
General Obligation Projects beyond Five Year Plan ............................. 151
Water & Sewer Revenue Projects beyond Five Year Plan..................... 152
Completed CIP Projects Listing ........................................................ 153
Table of Contents
DEPARTMENTAL INFORMATION
Department Summary ............................................................................. 154
Expenditures by Department and Category Charts ...................................... 155
Mayor and Council .................................................................................. 156
City Secretary ........................................................................................ 161
City Manager.......................................................................................... 172
Administrative Services ........................................................................... 181
Police .................................................................................................... 198
Friendswood Volunteer Fire Department .................................................... 211
Fire Marshal ........................................................................................... 219
Community Development ........................................................................ 227
Public Works .......................................................................................... 238
Library Services ...................................................................................... 261
Parks and Recreation .............................................................................. 267
SUPPLEMENTAL INFORMATION
Three Year Personnel Schedule ................................................................. 286
Decision Packages and Forces at Work ...................................................... 288
Tax Information
Estimated Ad Valorem Tax Collections - Current Roll .......................... 292
Historical Tax Rate Comparision ...................................................... 293
Sales Tax Revenue Comparison....................................................... 294
Glossary ................................................................................................ 295
Acronyms .............................................................................................. 303
Budget and Tax Rate Adopted Ordinances .................................................. 304
October 2, 2017
Honorable Mayor and City Council:
Staff is pleased to present the adopted budget for Fiscal Year 2017-2018. Starting with a thorough evaluation of
each expense and revenue, the detailed document that follows is the result of hundreds of hours of careful thought,
lively discussion, and focused teamwork; all happening as the Staff simultaneously maintained the high level of City
services residents of the City of Friendswood expect.
As a City building on progress, we have achieved a number of significant accomplishments in the last fiscal year,
while dealing with the challenges presented by Hurricane Harvey’s historic rainfall that resulted in major flooding
throughout the City. Some of the larger completed projects include:
x The new Kenneth Camp Fire Station (a large, modern, and storm-resistant structure), and the expansion
and renovation of Fire Station 4 on Woodlawn Drive; bringing a higher level of public safety to our City.
x Completion of the Library expansion and renovation, opening up new areas for education, research, and
community gatherings in an engaging environment.
x Beautiful Lake Friendswood Park: 36 acres of clear water surrounded by a mile of sidewalk and boardwalk.
x Add Winding Road to the list of three other streets that have been completely rebuilt in the last few years
and Woodlawn Drive is approaching completion.
Some of the challenges addressed by this budget are maintaining service levels to residents while properly funding
the operation of new and expanded facilities, balanced with our goal of minimizing the citizens’ tax burden. While
the Houston region has experienced continued job growth, there is also instability in some of the areas’ major
industry sectors. In addition, uncertainty exists with the impact of potential legislation at the federal and state
levels.
These include, but are not limited to:
x Future increased cost for municipalities’ use of the Department of Public Safety’s lab for testing physical
evidence from crime scenes. After being notified that we would be charged by the DPS, the Governor
overruled this decision and advised this would not take place in the 2017-18 fiscal year;
x Increased testing requirements for municipal utility systems; and
x Legislation related to municipal court operations. The fiscal note for SB 1913 states: “The bill would have a
negative, but indeterminate, fiscal impact to the state due to anticipated revenue decreases resulting from
an unknown number of defendants that would be determined to be indigent or unable to pay receiving a
waiver or discharge from fines, fees, and court costs.”
While property values continue to appreciate in Friendswood, the City has also seen an ongoing increase in
exemptions and freeze ceilings. This has a significant impact on property tax rates and the General Fund operating
budget.
This year’s budget reflects an adopted tax rate of $0.5274 per $100 valuation which is a reduction of 1.86 cents
from our current rate of $0.546. The adopted tax rate of $0.5274 includes 1.78 cents to support the debt service
obligation and operational and maintenance costs of new facilities resulting from the 2013 bond election. An
additional 1.2 cents is included to fund Forces at Work and Decision Packages.
10
This budget includes only a few new items, but it ensures the City’s most important asset, its people, will be
competitively compensated. It is essential that we are positioned to retain the top-notch employees in place to
provide the quality service that Friendswood citizens have come to appreciate and expect. The key additions to the
General Fund budget include the following:
x Employee health insurance increase, $58,500;
x Employee merits averaging 2.75%, $403,045;
x OSSI software maintenance support services, $93,410;
x Police night shift differential pay, $17,232;
x Police radio refresh will be funded through debt service, $700,000;
x IT Support Specialist to assist at PSB, $89,647;
x Maintenance Worker, $49,636;
x Streets Laborer, $42,009;
x Upgrade Sergeant Position in PD to Lieutenant, $10,493;
x Employee pay plan adjustment, $75,000;
x Friendswood Volunteer Fire Department Part-time staff pay increase;
Street maintenance has been emphasized by our City Council and the citizens of Friendswood, as shown by the
recent approval of 3/8 cent to our sales tax rate. We are expecting this to generate $1.3 million to be used for this
purpose in 2017-18. In addition, we are including an appropriation of approximately $430,000 from fund balance
above the 90-day reserve. The combination of these sources and general fund revenue means $1.8 million will be
included for 2017-18 street improvements.
To accomplish all of this, while reducing the tax rate around 2 cents, we have included a new revenue stream and
will be changing the policy of absorbing the cost of credit card fees. Revenues totaling $330,000 has been budgeted
from the Telecommunications Sales Tax. This will require approval of an ordinance to remove the current
exemption. In addition, our expenses will be reduced by approximately $30,000 as we begin passing on credit card
processing fees to the customers who choose to pay charges for services fees with credit cards.
City Council is commended for decades of setting and maintaining standards in financial transparency, public
safety, emergency medical services, infrastructure, and recreational facilities development. The City has been
repeatedly recognized by numerous organizations, resulting in accolades such as budget presentation and financial
reporting recognition, Safest City, “Best Places to Live,” and “Best Places for Families” awards. They signify a
tangible quality embedded in the City’s team approach to not only its budgeting process, but all operations; the
City’s core values, “TRAQ” which stands for Trust, Respect, Accountability, and Quality. With these values, City
staff will continue to seek efficiencies in delivering services with limited resources.
On behalf of the City Staff, especially the Budget Team that pours wisdom, time, and energy into the process which
creates this plan, I thank the Mayor and City Council for providing guidance to develop the budget. We all look
forward to the days ahead and the opportunity to serve Friendswood residents, business owners, and visitors with
the service and quality they expect.
Respectfully submitted,
Roger C. Roecker, City Manager
11
Budget in Brief
The pages that follow summarize the City of Friendswood’s fiscal year 2017-18 adopted budget. City
Council adopted the budget on Monday, October 2, 2017.
Revenue
1. The budget includes total revenue projections of $56.3 million in all funds. This is an increase of
$4.0 million or 7.7% over the fiscal year 2016-17 adopted budget. Projected revenue increases in
property taxes, sales taxes, franchise taxes, licenses, permit fees, interest earnings, and charges
for services more than offset declines in fines and miscellaneous revenues. Included in the $4.0
million dollar increase are planned uses of fund balance, and/or retained earnings in several funds
totaling about $12.7 million to offset expenditures. These expenditures include capital
improvements projects slated for completion in FY18.
x Property tax revenue reflects an increase for tax year 2017 of about $212k or 1.2% over
prior year budget projections related to new construction and to cover operating impact
and debt service obligations related to the general obligations bonds authorized by voters in
2013.
x Sales tax revenue budget is up about 13.8% based on fiscal year 2016-17 collections and
reflects revenue anticipated from the 1/8 of 1% sales tax for downtown economic
development, 3/8 of 1% sales tax for streets maintenance and the potential positive
revenue impact of telecommunications sales tax exemption repeal.
x Franchise fee tax revenue is expected to increase by 3.1% based on anticipated new
residential property growth and utility service connections.
x Permits revenue projects an increase of 7.9% from last year’s budget based on fiscal year
2016-17 collections and anticipated growth of residential home building will continue at the
current pace in FY18.
x Interest earnings are expected to increase by about 63.3% from prior year adopted budget
based on actual revenue collected during FY17.
x Charges for services, including parks and recreation, animal control services, and utility
services reflect an increase of 8.3%. Although the City’s current utility rate structure
encourages conservation, customer consumption has increased; and thus, revenue
projections are based on expectation that this trend will continue in FY18.
x Due to the anticipated impact of recently adopted legislation regarding defendant indigence
qualification for case resolution, Municipal Court fines in the adopted budget are decreased
by about $64K or 8.2%.
x An estimated decrease of about $5.8M, or 86.3%, in miscellaneous receipts is reflective the
bond proceeds received in FY17 that will not be repeated in FY18.
2. The FY18 budget was adopted with a tax rate of $0.5274. As a result, almost $1 million more in
property tax revenue is expected to be generated. This year’s additional property tax revenue
estimate comes from properties added to the tax roll this year and from the adding approximately
1.8 cents to the tax rate to support the debt service expenses resulting from the 2013 general
obligation bonds.
x The adopted maintenance and operations (M&O) rate is $0.4324 and the interest and
sinking or debt service (I&S) rate is $0.0950.
The table below shows a historical tax comparison of the current tax rate, and reflects the
continued shift in tax levy from maintenance and operations to debt service.
12
Historical Tax Rate Comparison
Fiscal
Year
General
Fund
Debt
Service
Fund
Total
Tax
Rate*
Debt
Service
Debt
Service
YOY
ChangeM&O Total Levy
FY17 Adopted 2016-17 $0.4620 $0.0840 $0.5460 $2,745,568 $472,505 $14,946,389 $17,691,957
ETR 2017-18 $0.3958 $0.0944 $0.4902 $3,218,073 $472,505 $13,613,751 $16,831,824
Adopted FY18 2017-18 $0.4324 $0.0950 $0.5274 $3,218,073 $472,505 $14,687,990 $17,906,063
* Tax Rate Includes 20% Homestead Exemption
3. The estimated preliminary net taxable value is $3,420,831,171; an increase of $247,457,365
above certified values including supplemental rolls for tax year 2016.
x Certified values from Galveston Central Appraisal District and Harris County Appraisal
District indicate overall growth in property values.
x As stated above, overall values have increased for properties existing in tax years 2016 and
2017. The impact on property owner tax bills vary based on their individual circumstances.
If a $200,000 home’s value does not change from year-to-year, it would be taxed on a
value of $160,000 due to the City’s 20% homestead exemption. Based on the adopted
$0.5274 tax rate, the 2017 property tax bill would be $844. This amount is a decrease of
$29.76 from the current tax rate.
*Excludes inter-fund transfers. Uses of fund balance and retained earnings in several funds total $12,780,958; resulting in revenues
offsetting budgeted expenditures.
13
Historical Revenue Budget (All Funds)
Revenue Source
FY18 FY17 FY16
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
Property Taxes*$18,107,319 1.2 $17,894,629 5.8 $16,919,598 9.4
Sales Tax**$7,561,857 13.8 $6,646,057 34.1 $4,956,193 8.8
Franchise Tax $1,709,283 3.1 $1,657,672 0.8 $1,644,011 5.9
Mixed Drink $45,364 9.6 $41,400 -1.3 $41,965 32.7
Licenses & Permits $841,816 7.9 $780,324 8.8 $717,056 -6.7
Intergovernmental Rev $250,491 4.6 $239,401 -75.9 $992,662 -67.9
Charges for Services $12,819,484 8.3 $11,841,053 -2.2 $12,104,971 13.0
Fines $714,605 -8.2 $778,698 -11.2 $877,358 10.5
Interest $205,942 63.3 $126,085 -18.9 $155,555 47.6
VRF Reimbursements $380,684 1.3 $375,718 5.8 $355,129 -1.1
Miscellaneous Receipts $928,926 -86.3 $6,777,562 -4.8 $7,120,362 -31.0
Fund Balance/Retained
Earnings***$12,780,958 148.8 $5,136,874 679.6 $658,877 -42.2
Total $56,346,729 7.7 $52,295,473 12.4 $46,543,737 4.8
*Amounts include prior year delinquent property tax collections with penalty and interest.
** FY18 includes anticipated additional sales tax revenue projected for telecommunications sales tax exemption repeal.
***Fund Balance/Retained Earnings used for capital improvements expenses.
Expenses
1.The adopted budget appropriates approximately $56.3 million in expenditures, excluding inter-fund
transfers. This is an increase of approximately $4.1 million or 8% from the fiscal year 2016-17
adopted budget. The increase in this year’s budget is, like the previous two years, related to
capital improvements and debt service obligations related to the general obligation bonds
authorized in 2013. In addition, capital improvements afforded by the streets and downtown
economic development corporation sales tax and the potential telecommunications sales tax
exemption repeal are included.
2. Personnel costs make up almost 70% of the City’s operational budget. The adopted budget
includes staffing of 230.49 full-time equivalents (FTE), a net increase of 3 FTE. Adopted changes in
personnel expenditures, totaling $793,694 include:
x Addition of 1 full-time Information Technology Specialist
x Addition of 1 full-time Maintenance Worker
x Addition of 1 full-time Streets Laborer
x Shift differential pay for Police Department Police Officers
x Police Department Sergeant to Lieutenant position upgrade
x An estimated 3% healthcare insurance cost increase totaling approximately $65,000
x The City’s TMRS contribution rate increases from 15.67% to 15.73% on January 1, 2018
x Funding for employee merit increases of $446,978 which equates to an average of 2.75%
¾No across the board pay increases are given
¾Merit is awarded based on individual employee performance
x Funding for employee pay plan adjustment of $75,000 (January 2018 implementation)
14
x Friendswood Volunteer Fire Department (see same comment earlier)
3. Maintaining the City’s current service levels requires additional funding for non-personnel related
operational expenses. The Supplemental Information section of the adopted budget includes a
detailed listing of the expenditures.
x Forces at Work total $110,642 (General Fund) and $342,032 (Water & Sewer Fund)
x Decision Packages total $817,319 (General Fund) and $48,933 in the Water & Sewer Fund
4. Details for the forces at work and decision packages mentioned immediately above are as follows:
x General Fund:
¾OSSI maintenance support services - $93,410
¾Shift differential pay for Police Department Peace Officers - $17,232
¾Facility supplies increase for Lake Friendswood, Old City Park & Centennial Park
basketball pavilion - $4,000
¾Operating supplies and facility maintenance at the Dog Park - $2,000
¾Summer Day Camp program supplies and services (funded by user fees) - $12,000
¾Police Department Sergeant to Lieutenant position upgrade - $10,493
¾Police Department radio replacement – partial grant funding of approximately
$65,000 and 5 yr. capital lease funded - $635,000
¾Information Technology Support Specialist salary and related benefits, training and
supplies - $89,647
¾Facility Operations Maintenance Worker salary and related benefits and personnel
supplies - $49,636
¾Streets Laborer salary and related benefits and personnel supplies - $42,009
¾ProQA Emergency Medical Dispatcher Software - $57,890
¾Multifunction plotter machine - $11,150
¾Generator cover located at the Public Safety Building - $20,000
¾Increase to the part-time staff with Friendswood Volunteer Fire Department -
$15,600
¾Increase to the facility operations contingency budget $ - 30,000
¾Street sign message board - $17,849
¾Friendswood Volunteer Fire Department (see same comment earlier)
x Water & Sewer Fund:
¾Water Operations operating services (EPA Sampling mandate) - $60,000
¾Southeast Water Purification Plant operational rate increase - $282,032
5. In addition to the FY18 forces at work and decision packages, the adopted budget includes the
following:
x $1,811,817 for streets improvements
¾$500,000 as a current services level priority of approximately $430,000 funded by
a use of undesignated General Fund balance reserves
¾$1,311,317 funded by additional 3/8 of 1% sales tax
x $438,400 for downtown economic development
x $300,000 for sewer line maintenance in the Water & Sewer Fund
x $7,395,436 for G.O. Bond projects authorized in 2013 (street improvements)
6. Fleet replacements included in the adopted Vehicle Replacement Fund budget total $381,413:
x Police Department – 4 patrol units and 1 criminal investigations vehicle
x Public Works – 1 water operations truck, 2 sewer operations trucks and 2 water utilities
trucks
7. Debt Service payments funded and detailed in the adopted budget are:
x Total Tax Debt Service (including capital leases) - $44,457,875
15
¾2017-18 principal, interest & fiscal agent fee payments – $3,251,329
x Total Water & Sewer Revenue Debt Service - $44,759,775
¾2017-18 principal, interest & fiscal agent fee payments - $3,716,375
x Total Capital Lease Debt Service for FVFD equipment
¾2017-18 principal and interest - $135,057
¾Year 4 of 8-year reimbursement for fire engine purchased in FY15
*Excludes inter-fund transfers. Uses of fund balance and retained earnings in several funds total $12,780,958; resulting in revenues offsetting
budgeted expenditures.
**Public Safety includes Police Department, Fire Marshal and Emergency Management, & Friendswood Volunteer Fire Department.
Historical Expenditure Budget (All Funds)
Expenditure
FY18 FY17 FY16
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
General Government $6,026,860 6.9 $5,635,493 4.1 $5,414,602 1.8
Public Safety $12,851,212 -0.5 $12,920,325 29.5 $9,978,361 -11.8
Parks & Recreation $4,625,986 4.3 $4,435,093 6.1 $4,178,708 3.1
Vehicle Replacement $381,413 41.7 $269,227 -33.7 $406,090 0.5
Capital Improvements $14,756,720 19.2 $12,382,985 41.8 $8,734,160 23.6
Debt Service $7,102,661 10.0 $6,454,050 13.3 $5,696,672 10.2
Community Dev. & Public
Works $10,559,285 5.3 $10,030,935 -17.0 $12,085,021 6.1
Total $56,304,237 8.0 $52,128,108 12.1 $46,493,614 9.0
16
Changes to the FY18 Proposed Budget
Original Proposed FY18 Revenue Estimate $26,122,992
Changes to Revenue:
Changes from the proposed tax rate to the adopted tax rate 191,793
Total Changes to Funding Available $191,793
Revised FY18 Revenue Estimates $26,314,785
Original Proposed FY18 Expenditure Estimate $26,553,150
Changes to Expenditures:
Additional Decision Packages added:
Additional Staff - Maintenance worker 49,637
Additional Staff - Streets laborer 42,009
Pro QA Emergency Medical Dispatcher (EMD) software 57,890
Multifunction Plotter Machine 11,150
PSB Generator Cover 20,000
Friendswood Volunteer Fire Department Part-time Staff Pay Increase 15,600
Increase to Contingency Budget 30,000
Message Board 17,849
Total Changes to Expenditures Estimates $244,135
Revised FY18 Expenditure Estimates $26,797,285
Original Proposed Use of Fund Balance $430,158
Change in amount to fund balance $0
(Increase) Decrease in Revised Use of Fund Balance in the General Fund $482,500
17
City of Friendswood, Texas
City Overview
Location
Encompassing 21 square miles, Friendswood is located in southeast Texas near the Texas
Gulf Coast, between downtown Houston and Galveston, spanning across two counties –
northern Galveston County and southern Harris County. Residents and visitors can access
Friendswood through FM 2351, FM 518, and FM 528 (NASA Parkway). Hobby Airport and
Ellington Airport are located within a 15 minute drive from Friendswood, and Bush
Intercontinental Airport is just 45 minutes away. Major sectors of the area’s economic base
include aerospace, specialty chemicals, health care, retail, and tourism.
Community
It’s no surprise why Friendswood has been nationally recognized as one of the best places
to live in the country. With low tax rates, outstanding public education, and the lowest crime
rate in the region, Friendswood is the perfect place to live, work, and play. The city
features beautiful parks and lush landscaping, along with a championship golf course.
Children academically excel via two superior public school systems – Friendswood ISD and
Clear Creek ISD. These attributes perfectly match Friendswood’s affluent resident base of
well-educated, high-income families. More than 50% of residents work in executive,
professional, and managerial positions and generate an average household income of over
$100,000 – one of the highest in the Houston area.
18
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 Johnson Space 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 120 plus years, Friendswood has grown to around 40,426. 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. 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 41,000 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).
19
City Overview
Demographics
ŀLand size 21.2 sq. miles
ŀ)ULHQGVZRRGSRSXODWLRQHVW40,426
ŀ1XPEHURIKRXVHKROGV4,610
ŀ3RSXODWLRQE\DJH
9 Under 14 years 19%
9 15-19 years 8%
9 20-44 years 28%
9 45-64 years 31%
9 65 years and over 14%
ŀ0HGLDQ$JH –41
ŀ$YHUDJHKRXVHKROGVL]H -2.82
ŀ7 est. annual household income -$131,024
ŀ 8% high school graduation rate
ŀRIUHVLGHQWVKDYHa bachelor’s degree
ŀ2% of residents have a graduate degree
ŀHouston DMA population- 6,820,783
Labor Force and Economic Base
ŀ/DERU3RRO 18-65
ŀ)ULHQGVZRRG 19,807
ŀ+RXVWRQ Area: 3,310,294
ŀ(PSOR\PHQWE\RFFXSDWLRQ
9 48% Managerial/Professional
9 10% Service Occupations
9 26% Sales and Office
9 8% Construction/Maintenance
9 8% Production/Transportation
Bay Area Predominant Business Categories
ŀ$HURVSDFHDQGAviation
ŀMedical and Life Sciences
ŀInformation Technology
ŀSpecialty Chemicals
ŀTourism
ŀMaritime
Top Employers
Friendswood ISD
Kroger Texas, LP
ŀ+(%XWW*URFHU\&RPSDQ\
ŀ&LW\RI)ULHQGVZRRG
ŀ&OHDU&UHHN,6'
ŀ)ULHQGVKLS+DYHQHealthcare & Rehabilitation
ŀ)ULHQGVZRRG+HDOWK&DUH&HQWHU
McDonald’s (2 locations)
Brookdale Senior Living
ŀ863RVW2IILFH
ŀ870%
Top Non-Residential Taxpayers
Texas-New Mexico Power Co.
Kroger Texas, LP
ŀ+(%XWW*URFHU\&RPSDQ\
A-S 108 Friendswood Crossing Shopping Center
HCP Friendswood LLC – Brookdale Senior Living
Timber Creek Holdings, LP
PSLPT Properties Investors (Personal Storage)
FM 528 Bay Area Blvd, LP
CHP Friendswood SNF, LLC – Friendship Haven
Financial Status
ŀCity Bond Rating:
Moody’s Investor: “A1-”
Standard and Poor’s:
General Obligation “AA+”
Revenue Bonds “AA-“
ŀTax Year 2016 assessed value: 3,596,981,321
ŀTax Year 2016 taxable value: 3,173,373,806
ŀAnnual sales tax revenue in
FY 2015-16:$5,352,871
ŀ3rojected FY 2017-18 sales
tax revenue:$7,561,857
ŀAdopted 2018 City property
tax rate:$0.5274
ŀ8.25% total sales tax rate
6.25% State
2.00% City
20
City Overview
Quality of Life
ŀ17 average homestead value $294,486
ŀ7 average taxable home value $235,588
ŀ16 average new home value $383,818
ŀ2017 1st Quarter Cost of Living Index
9 Houston 97.0
9 Atlanta 97.7
9 Chicago 123.0
9 Miami 114.3
9 Washington, DC 153.3
9 Los Angeles 146.3
9 New York 230.8
ƒ2015 Low crime rate per 1,000 population
Friendswood 9.86
Pearland 21.78
League City 19.09
Houston 53.64
Sugar Land 17.49
Webster 68.97
La Porte 18.08
Galveston 40.79
Education
ŀServed by 2 Public School Districts
(in order by land area served)
ŀ)ULHQGVZRRG,6'-6A
Rated Exemplary by State of Texas
Web: www.fisdk12.net
ŀ&OHDU&UHHN,6'-6A
Rated Recognized by State of Texas
Web: www.ccisd.net
Recreation
ŀ10 City parks
ŀ&RXQW\SDUNV
ŀ66 acres of green space, nature trails and
sports fields
ŀ$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
21
Fiscal Year Fact Sheet
Net Assessed Property Valuation (estimated as of 7/25/17)$3,420,831,171
Proposed Tax Rate per $100 Valuation $0.5274
Square Miles approx. 21
Population, Estimated as of 7/01/17 40,426
Staffing FY17 FY18
Full-time employees (FTE)210.00 213.00
Part-time employees (FTE)17.49 17.49
Total employees 227.49 230.49
Number of Utility Customers as of 7/3/17 FY17 FY18
Water 13,377 13,627
Sewer 12,378 12,601
Utility Rates - (Billed Bi-monthly)
Utility cost of service & rate analysis is currently underway and may impact future utility rates.
Current Monthly Water Rates
Minimum Charge -Single Family Residential (includes 3,000 gallons)
Meter Size 1 inch or less $15.50
Meter Size 1 ½”$27.90
Meter Size 2” or greater $44.95
Volumetric Charges -Single Family Residential (consumption over 3,000 gallons)
3,001 – 10,000 gallons $2.90 per 1,000 gallons
10,001 – 25,000 gallons $3.15 per 1,000 gallons
Above 25,000 gallons $3.40 per 1,000 gallons
Minimum Charge - Commercial, Multi-unit (residential or commercial), Irrigation/Sprinkler
Meter Size 5/8 inch $15.50
Meter Size 1 inch $21.70
Meter Size 1 ½”$27.90
Meter Size 2” or greater $44.95
Volumetric Charges - Commercial, Multi-unit (residential or commercial)
$2.90 per 1,000 gallons
Volumetric Charges - Irrigation/Sprinkler
0 – 3,000 gallons $0.00 per 1,000 gallons
3,001 – 10,000 gallons $4.00 per 1,000 gallons
10,001 – 25,000 gallons $4.25 per 1,000 gallons
Above 25,000 gallons $4.50 per 1,000 gallons
Current Monthly Sewer Rates
Minimum Charge – All customer classes $15.00
Volumetric Charges – Single Family Residential
(based on Winter Months Average)
$2.13 per 1,000 gallons
Volumetric Charges – Residential (multi-unit) and
Commercial (single or multi-unit)
$2.13 per 1,000 gallons
Current Monthly Sanitation Rate $15.72 + tax (Includes curbside recycling fee)
22
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
23
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
24
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.
25
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.
26
City Planning for the Future (cont’d)
Planning Tool Purpose Budgetary Impacts
Emergency Management Plan
(2014)
Hazard Mitigation Plan
(2015)
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
(2017)
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
(2017-2022)
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
growing population
Additional operational costs and debt
service payments will be included in
the City’s future operating budgets.
Multi-Year Financial Plan
(2017)
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
(2018)
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
27
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
Street/Economic
Development
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
2016 Water & Sewer Bond Construction
Water CIP/Impact Fee
Sewer CIP/Impact Fee
Water & Sewer Revenue Debt Service
INTERNAL SERVICE FUND
Vehicle Replacement
28
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 FY16 actual;
FY17 Original and Amended budgets as well as year-to-date actual through June; and the FY18
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 eight
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
Street/Economic Development
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.
29
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 seven 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 seven components as separate Water and Sewer funds.
The budgeted Water and Sewer Funds include:
Water and Sewer Operation Fund
2006 Water and Sewer Bond Construction Fund
2009 Water and Sewer Bond Construction Fund
2016 Water and Sewer Bond Construction Fund
Water CIP/Impact Fee Fund
Sewer CIP/Impact Fee Fund
Water and Sewer Revenue Debt Service Fund
Internal Service Fund
This internal service fund was established in fiscal year 2001-02 and is used to account for
acquisition and replacement of City vehicles costing less than $50,000. The budgeted Internal
Service fund includes:
Vehicle Replacement Fund
30
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
Economic Development
Admin
TX Dept. Rural Affairs
Court Security/Technology
Park Land Dedication
Streets Improvement
Economic Development
Improvements
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
CSO -City Secretary’s Office
CMO -City Manager’s Office
ASO -Administrative Services Office
PD -Police Department
FVFD -Friendswood Volunteer Fire Dept.
FMO -Fire Marshal’s Office
CDD -Community Development Dept.
PW -Public Works
LIB -Library
PR -Parks & Recreation
31
Financial Management Policy
(Revisions adopted 10/2/2017)
32
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.
33
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.
34
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.
35
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.
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.
36
Financial Management Policy
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 non-capitalized tangible items.
37
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%.
38
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.
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
39
Financial Management Policy
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;
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
40
Financial Management Policy
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.
41
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.
42
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.
43
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. Transfers from personnel expenditure category line items to non-personnel expenditure
category line items of the adopted budget are permitted, with City Manager approval, when the
expense for which the transfer is made is directly related to personnel. No transfer of more than
$50,000 shall be authorized by the City Manager without prior approval of the City Council.
Written justification shall be attached to each request to the City Manager for a transfer of
appropriation and, if authorized, the written justification shall be attached to the City Manager’s
written authorization. All applicable bidding and purchasing laws shall be followed. New capital
projects or projects not otherwise provided for in the budget shall not be funded through
transfers.
44
Charter Budget Provisions
(excerpt from City of Friendswood Charter)
45
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.
46
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.
47
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 15
th, or there soon after)
August
Proposed budget delivered to Council by Aug 1
---------------------------------
Budget work sessions with Council
Certified values received from Harris County & AS staff
adjust proposed tax rate based on certified values
---------------------------------
AS staff adjusts proposed budget based on Council
decisions
---------------------------------
Public Hearing on the proposed budget &
Public 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
48
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 Review Revenue Projections & Preliminary Budget
Priorities
Admin. Services and
Budget Team*
Review Decision Packages & align with Proposed Budget Admin. Services
July10 Review Key Budget Drivers at City Council Retreat City Council, City Mgr. and
Asst. City Mgr& Budget Team
July 11 Budget Team Meeting
Present Decision Packages and Forces at Work
Dept. Directors or Designee and
Budget Team
July 13 Ranking of Decision Packages due to Budget Office Dept Directors of Designee
July 22 Receive certified property values from Galveston Central
Appraisal District (GCAD)
GCAD
Adjust Proposed Tax Rate (if needed)Admin Services
July 28 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 31 Final Draft of Proposed Transmittal Letter and Budget in
Brief due from City Manager to Budget Office
City Manager
August 1 Deliver Proposed Budget to City Council
(due date per City Charter is August 1st)
City Mgr. & Admin. Services
August 7 Proposed Budget work session with City Council City Council, City Mgr. and
Budget Team
August 30 Publication of Public Hearing on Proposed Budget Admin Services and
City Secretary’s Office
September 1 Receive certified property values from Houston Central
Appraisal District (HCAD)
HCAD
Adjust Proposed Tax Rate Admin Services
September 11 Public Hearing on Proposed Budget and Record vote on
Tax Rate
City Council, City Mgr. and
Budget Team
September 13 1
st Publication of Proposed Tax Rate Admin. Services and
City Secretary’s Office
October 2 First & Final reading of ordinances adopting
Budget & Tax Rate
City Council
49
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUES
Taxes $23,533,294 $26,239,759 $26,251,204 $21,443,835 $24,935,940 $27,423,823
Permits and Licenses 782,318 780,327 780,327 718,080 957,440 841,816
Intergovernmental Revenues 651,330 239,401 285,667 129,219 414,106 250,491
Charges for Services 11,265,066 11,841,053 11,844,080 7,646,651 12,580,921 12,749,484
Fines 873,872 778,698 778,696 692,403 923,204 714,605
Interest 188,122 126,085 126,084 182,064 242,969 205,942
VRF Reimbursements 355,132 375,718 375,718 281,781 375,718 380,684
Miscellaneous Receipts 15,703,801 6,777,562 6,809,733 7,143,402 7,439,168 998,926
1,228,456 5,136,874 11,783,860 1,471,422 4,353,902 12,780,958
Total Revenues $54,581,391 $52,295,477 $59,035,369 $39,708,857 $52,223,368 $56,346,729
****
EXPENDITURES
General Government $4,875,349 $5,635,493 $5,970,785 $4,003,127 $5,674,996 $6,026,860
Public Safety 12,165,768 12,920,325 13,003,594 9,083,931 12,679,067 12,851,212
Community Development
and Public Works 8,808,292 10,030,935 10,224,768 6,250,970 9,539,163 10,559,285
Parks and Recreation 4,129,593 4,435,093 4,691,776 3,195,004 4,598,736 4,625,986
Vehicle Replacement Fund 376,342 269,227 324,305 262,517 324,305 381,413
Capital Improvements 10,349,667 12,382,986 18,650,196 8,505,690 11,506,299 14,756,720
Debt Service 5,675,539 6,454,050 6,454,050 5,049,770 6,284,050 7,102,761
Total Expenditures $46,380,550 $52,128,109 $59,319,474 $36,351,009 $50,606,616 $56,304,237
** *** ****
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.
FY18 uses totaling $12,780,958 for operational expenditures in the following funds:
2015/2016/2017 General Obligation Bonds Fund - $6,464,476
2016 Water & Sewer Bond Construction Fund - $4,280,494
Streets Improvement Fund - $939,737
Economic Development Improvements Fund - $291,853
General Fund - $482,500
Water & Sewer Operations Fund - $227,310
Park Land Dedication Fund - $89,823
Tax Debt Service Fund - $3,356
Court Security / Technology Fund - $1,409
Budget Summary
Fund Summary
(All Funds)
Use of Fund Balance/Retained Earnings
50
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUES
General Fund $24,310,421 $24,707,343 $24,755,414 $20,787,710 $24,197,403 $24,894,296
Police Investigation Fund 16,030 2,596 3,646 5,981 6,045 320
Fire/EMS Donation Fund 189,607 222,225 222,225 183,019 240,692 230,225
EDA Grant Fund 0 0 34,023 (50) 34,023 0
TDRA Grant Fund 321,267 0 0 2,857 211,600 0
Court Security/Technology Fund 30,104 33,500 33,500 25,010 33,347 33,500
Sidewalk Installation Fund 64 72 72 95 127 120
Park Land Dedication Fund 44,341 42,620 42,620 108,384 122,912 42,620
Streets Improvement Fund 0 955,342 955,342 417,778 939,737 1,382,692
Economic Development Fund 0 318,781 318,781 139,250 313,313 462,025
Tax Debt Service Fund 2,063,284 2,746,212 2,746,212 2,635,711 2,747,212 3,248,073
GO Bond Construction Funds 8,883,690 5,853,000 5,852,000 5,894,847 5,909,129 0
Vehicle Replacement Fund 450,870 377,218 387,980 299,715 394,110 382,184
Water & Sewer Fund 10,919,366 11,379,437 11,379,437 7,187,304 11,986,645 12,276,535
2006 Water & Sewer Bond Construction Fund 4,948004,333 5,777 0
2009 Water & Sewer Bond Construction Fund 1,805002,226 2,968 0
2016 Water & Sewer Bond Construction
Fund 5,641,434 3,000 3,000 33,197 44,263 22,000
Water & Sewer CIP/Impact Fee Funds 471,538 512,857 512,857 506,486 675,386 586,781
Water & Sewer Revenue Debt Service Fund 3,980 4,200 4,200 3,422 4,563 4,200
1776 Park Trust Fund 186 200 200 160 213 200
Use of Fund Balance/Retained Earnings 1,228,456 5,136,874 11,783,860 1,471,422 4,353,902 12,780,958
Total Revenues $54,581,391 $52,295,477 $59,035,369 $39,708,857 $52,223,368 $56,346,729
****
EXPENDITURES
General Fund $25,431,832 $26,064,180 $29,177,836 $19,474,164 $27,410,716 $26,797,285
Police Investigation Fund 30,496 2,276 10,853 10,677 10,677 0
Fire/EMS Donation Fund 129,967 222,225 222,225 63,056 222,225 230,225
EDA Grant Fund 0 0 34,023 0 34,023 0
TDRA Grant Fund 515,313 0 28,966 11,116 17,850 0
Court Security/Technology Fund 13,531 28,570 42,146 20,684 42,146 34,909
Sidewalk Installation Fund 00000 0
Park Land Dedication Fund 0 42,620 212,623 0 212,623 132,443
Streets Improvement Fund 0 955,342 955,342 0 0 2,322,429
Economic Development Improvements Fund 0 318,781 301,281 6,835 8,335 736,378
Tax Debt Service Fund 2,110,598 2,745,568 2,745,568 3,173,526 2,745,568 3,251,429
GO Bond Construction Funds 7,064,773 6,683,978 6,369,270 5,690,401 6,891,218 6,464,476
Vehicle Replacement Fund 376,342 269,227 324,305 262,517 324,305 381,413
Water & Sewer Fund 6,389,469 7,772,152 9,355,988 4,873,435 7,403,270 7,934,481
2006 Water & Sewer Bond Construction Fund 732,720 0 276,167 2,903 284,068 0
2009 Water & Sewer Bond Construction Fund 10,011 0 379,653 0 331,491 0
2016 Water & Sewer Bond Construction
Fund 140,527 3,619,765 5,479,803 948,507 1,264,676 4,302,494
Water and Sewer CIP/Impact Fee Funds 00000 0
Water & Sewer Revenue Debt Service Fund 3,434,971 3,403,425 3,403,425 1,813,188 3,403,425 3,716,275
1776 Park Trust Fund 00000 0
Total Expenditures $46,380,550 $52,128,109 $59,319,474 $36,351,009 $50,606,616 $56,304,237
*********
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.
FY18 uses totaling $12,780,958 for operational expenditures in the following funds:
2014/2016/2017 General Obligation Bonds Fund - $6,464,476 Water & Sewer Operations Fund - $227,310
2016 Water & Sewer Bond Construction Fund - $4,280,494 Park Land Dedication Fund - $89,823
Streets Improvement Fund - $939,737 Tax Debt Service Fund - $3,356
Economic Development Improvements Fund - $291,853 Court Security / Technology Fund - $1,409
General Fund - $482,500
Revenues and Expenditures by Fund
51
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.
52
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUES
Property Tax $14,300,346 $15,151,517 $15,151,517 $14,265,555 $14,362,865 $14,864,246
Sales Tax 5,352,871 5,372,934 5,372,934 3,096,188 5,387,085 5,717,840
Franchise 1,779,234 1,657,673 1,669,118 860,816 1,147,757 1,709,283
Mixed Drink 41,049 41,400 41,400 31,985 42,647 45,364
Licenses and Permits 782,318 780,327 780,327 718,080 957,440 841,816
Intergovernmental Revenue 330,063 239,401 251,644 126,362 168,483 250,491
Charges for Services 307,295 305,741 308,768 254,032 338,710 365,007
Fines and Forfeitures 845,112 746,698 746,696 668,442 891,256 682,605
Interest Earned 84,542 74,191 74,190 70,526 94,035 88,043
Other 484,848 337,461 358,820 334,207 445,608 329,601
Asset Disposition 2,743 0 0 511 511 0
Total Revenues $24,310,421 $24,707,343 $24,755,414 $20,426,704 $23,836,397 $24,894,296
EXPENDITURES
Mayor & Council $238,150 $276,545 $331,545 $231,015 $280,925 $264,995
City Secretary 456,982 504,850 504,850 318,339 442,307 521,776
City Manager 868,267 1,034,332 1,071,399 723,038 1,032,672 1,040,567
Administrative Services 2,808,391 3,323,261 3,554,239 2,327,707 3,413,506 3,662,885
Police 9,589,132 10,347,845 10,393,180 6,914,521 9,737,987 10,225,179
Friendswood Volunteer Fire Dept 1,509,622 1,598,698 1,601,698 1,570,559 1,962,704 1,619,298
Fire Marshal 1,022,987 855,768 868,549 567,490 838,385 876,658
Community Development 954,103 971,429 971,475 628,309 954,012 1,002,600
Public Works 2,118,572 2,253,859 2,257,500 1,565,243 2,238,897 2,457,341
Library Services 1,096,614 1,158,171 1,202,006 840,423 1,191,796 1,216,055
Parks and Recreation 3,032,979 3,276,922 3,489,770 2,354,581 3,406,940 3,409,931
$23,695,799 $25,601,680 $26,246,211 $18,041,225 $25,500,131 $26,297,285
Streets $951,723 $462,500 $1,979,079 $975,319 $1,300,425 $500,000
Drainage 000000
Parks 455,108 0 595,402 276,309 368,413 0
Equipment 0 0 210,896 91,473 121,964 0
Facility 329,202 0 146,248 89,838 119,783 0
Total Improvements $1,736,033 $462,500 $2,931,625 $1,432,939 $1,910,585 $500,000
Total Expenditures $25,431,832 $26,064,180 $29,177,836 $19,474,164 $27,410,716 $26,797,285
Operating Transfers In $1,321,284 $1,358,744 $1,781,536 $693,414 $1,777,161 $1,420,489
Operating Transfers Out $0 $0 $0 $0 $0 $0
Capital Lease Proceeds $0 $0 $0 $361,006 $361,006 $0
Use of Fund Balance $0 $0 $0 $0 $0 $0
Increase (Decrease) in Fund Balance $199,873 $1,907 ($2,640,886)$2,006,960 ($1,436,152)($482,500)
Beginning Fund Balance $13,559,674 $13,759,547 $13,759,547 $13,759,547 $13,759,547 $12,323,395
Ending Fund Balance $13,759,547 $13,761,454 $11,118,661 $15,766,507 $12,323,395 $11,840,895
** **
** Projected fund balance at September 30, 2017 is $12.3 million. Approximately $626,000 is restricted, designated and reserved.
$2.7 million is committed (Mud Gulley, Parks Improvements and other capital projects ); leaving an undesignated fund balance of $9.0 million,
which includes a 90-day operating reserve of $6.0 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
53
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 and upgrade the Public Works
SCADA system. 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.
Streets Maintenance Fund
This fund is used to account for revenues collected from the optional additional 3/8 of 1% sales
tax adopted by voters in May 2016 for maintenance of the City’s existing streets.
Economic Development Fund
This fund is used to account for revenues collected from the optional additional 1/8 of 1%
percent 4B sales tax adopted by voters in May 2016 for improvements in the City’s downtown
area.
54
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUES
Federal Government $3,298 $2,276 $2,276 $1,063 $1,063 $0
State Government 12,409 0 1,050 4,725 4,725 0
Interest 323 320 320 193 257 320
Other 000000
Total Revenues $16,030 $2,596 $3,646 $5,981 $6,045 $320
EXPENDITURES
Public Safety
Special Operations $30,496 $2,276 $10,853 $10,677 $10,677 $0
Total Expenditures $30,496 $2,276 $10,853 $10,677 $10,677 $0
OTHER FINANCING SOURCES
Transfers In (Out)$0 $0 ($5,292)($5,292)($5,292)$0
Increase (Decrease) in Fund Balance ($14,466)$320 ($12,499)($9,988)($9,924)$320
Beginning Fund Balance $57,726 $43,260 $43,260 $43,260 $43,260 $33,336
Ending Fund Balance $43,260 $43,580 $30,761 $33,272 $33,336 $33,656
Fund Summary
Police Investigation Funds (101, 102 & 103)
55
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUES
Donations $189,401 $222,000 $222,000 $172,336 229,781 $230,000
Interest 206 225 225 683 911 225
Reimbursements 000000
Asset Disposition 0 0 0 10,000 10,000 0
$189,607 $222,225 $222,225 $183,019 $240,692 $230,225
EXPENDITURES
Public Safety$0 $87,168 $87,168 $0 $87,168 $95,168
Debt Service 129,967 135,057 135,057 63,056 135,057 135,057
Total Expenditures $129,967 $222,225 $222,225 $63,056 $222,225 $230,225
OTHER FINANCING SOURCES
Transfers In (Out)$0 $0 $0 $0 $0 $0
Increase (Decrease) in Fund Balance $59,640 $0 $0 $119,963 $18,467 $0
Beginning Fund Balance $83,624 $143,264 $143,264 $143,264 $143,264 $161,731
Ending Fund Balance $143,264 $143,264 $143,264 $263,227 $161,731 $161,731
Donated funds are disbursed to the Friendswood Volunteer Fire Department on a quarterly basis.
Funds are used to purchase capital equipment; primarily fleet.
FY18 Debt Service includes the following:
7th of 8 principal & interest payment for a fire truck purchased in FY11
4th of 7 principal & interest payment for a fire truck purchased in FY15
Fire/EMS Donation Fund (131)
Total Revenues
Fund Summary
56
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUES
Grant Revenue $0 $0 $34,023 $0 $34,023 $0
Interest Earned 0 0 0 (50) 0 0
Total Revenues $0 $0 $34,023 ($50) $34,023 $0
Other Financing Sources
Transfers In or Out ($345) $0 $0 $0 $0 $0
Total Other Financing Sources ($345) $0 $0 $0 $0 $0
Total Revenue & Financing Sources ($345) $0 $34,023 ($50) $34,023 $0
EXPENDITURES
Capital Improvements $0 $0 $34,023 $0 $34,023 $0
Total Expenditures $0 $0 $34,023 $0 $34,023 $0
Increase (Decrease) in Fund Balance ($345) $0 $0 ($50) $0 $0
Beginning Fund Balance $345 $0 $0 $0 $0 $0
Ending Fund Balance $0 $0 $0 ($50) $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 projects approved for grant funding:
FM 2351/Beamer Road landscaping & irrigation
Economic Development Administration Grant Fund (140)
Fund Summary
57
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUES
Grant Revenue $318,657 $0 $0 $0 $207,791 $0
Interest Earned 2,610 0 0 2,857 3,809 0
Total Revenues $321,267 $0 $0 $2,857 $211,600 $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 $321,267 $0 $0 $2,857 $211,600 $0
EXPENDITURES
Capital Improvements
Public Safety
Emergency Management $0 $0 $0 $0 $0 $0
Public Works
Emergency Management 515,313 0 28,966 11,116 17,850 0
Total Expenditures $515,313 $0 $28,966 $11,116 $17,850 $0
Increase (Decrease) in Fund Balance ($194,046)$0 ($28,966) ($8,259) $193,750 $0
Beginning Fund Balance $296 ($193,750) ($193,750) ($193,750) ($193,750)$0
Ending Fund Balance ($193,750) ($193,750) ($222,716) ($202,009)$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 and
to upgrade the Public Works Supervisory Control and Data Acquisition (SCADA) system which monitors the day to day health
of the City's water/wastewater systems.
The fund will be closed out at completion of the projects.
TDRA Disaster Recovery Grant (142)
Fund Summary
58
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUES
Court Security Fees $12,319 $15,000 $15,000 $10,280 $13,707 $15,000
Court Technology Fee 16,441 17,000 17,000 13,681 18,241 17,000
Interest 1,344 1,500 1,500 1,049 1,399 1,500
Total Revenues $30,104 $33,500 $33,500 $25,010 $33,347 $33,500
EXPENDITURES
Court Security Projects $5,936 $12,225 $15,672 $7,109 $15,672 $20,511
Court Technology Projects 7,595 16,345 26,474 13,575 26,474 14,398
Total Expenditures $13,531 $28,570 $42,146 $20,684 $42,146 $34,909
Operating Transfers Out $0$0$0$0$0$0
Increase (Decrease) in Fund Balance $16,573 $4,930 ($8,646)$4,326 ($8,799) ($1,409)
Beginning Fund Balance $185,367 $201,940 $201,940 $201,940 $201,940 $193,141
Ending Fund Balance $201,940 $206,870 $193,294 $206,266 $193,141 $191,732
*
*The projected .73% decrease in fund balance in the Court Security/Technology Fund is due to the following:
Municipal Court Building Security funds will be utilized to support Municipal Court staff security overtime and training and
related travel expenses.
As of 7/24/17, the fund balance equity share of the Court Security/Court Technology Fund is approximately:
Court Security is 77.9%
Court Technology is 22.1%
Municipal Court Building Security & Technology Fund (150)
Fund Summary
59
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUES
Revenue $0 $0 $0 $0 $0 $0
Interest Earned 64 72 72 95 127 120
$64 $72 $72 $95 $127 $120
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 $64 $72 $72 $95 $127 $120
Beginning Fund Balance $20,523 $20,587 $20,587 $20,587 $20,587 $20,714
Ending Fund Balance $20,587 $20,659 $20,659 $20,682 $20,714 $20,834
*
*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
60
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUES
Community Parks Fees $43,500 $42,000 $42,000 $107,700 $122,000 $42,000
Other Program Fees 30000000
Interest Earned 541 620 620 684 912 620
$44,341 $42,620 $42,620 $108,384 $122,912 $42,620
EXPENDITURES
Operating Transfers In/Out $0 $0 $0 $0 $0 $0
Capital Improvements 0 42,620 212,623 0 212,623 132,443
$0 $42,620 $212,623 $0 $212,623 $132,443
Increase (Decrease) in Fund Balance $44,341 $0 ($170,003)$108,384 ($89,711)($89,823)
Beginning Fund Balance $135,193 $179,534 $179,534 $179,534 $179,534 $89,823
Ending Fund Balance $179,534 $179,534 $9,531 $287,918 $89,823 $0
*
*Fund balance in the Park Land Dedication Fund will be depleted in FY18 for the following uses:
Community parks improvements
Park Land Dedication Fund (164)
Fund Summary
Total Revenues
Total Expenditures
61
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUES
Sales Taxes $0 $954,842 $954,842 $417,491 $939,355 $1,382,192
Other Program Fees 000000
Interest Earned 0 500 500 287 383 500
$0 $955,342 $955,342 $417,778 $939,737 $1,382,692
EXPENDITURES
Operating Transfers In/Out $0 $0 $0 $0 $0 $0
Capital Improvements 0 955,342 955,342 0 0 $2,322,429
$0 $955,342 $955,342 $0 $0 $2,322,429
Increase (Decrease) in Fund Balance $0 $0 $0 $417,778 $939,737 ($939,737)
Beginning Fund Balance $0 $0 $0 $0 $0 $939,737
Ending Fund Balance $0 $0 $0 $417,778 $939,737 $0
*
*Fund established in FY17 to record sales tax revenue collected for City streets maintenance and improvements.
City of Friendswood's sales tax rate increased from 7.75% to 8.25% with voter approval in May 2016. The 1/2 cent sales tax
rate increase is distributed in the following manner:
$0.00375 for Streets maintenance and improvements
$0.00125 for Economic Development improvements in the City's downtown area
Streets Improvement Fund (170)
Fund Summary
Total Revenues
Total Expenditures
62
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUES
Sales Taxes $0 $318,281 $318,281 $139,164 $313,119 $461,825
Other Program Fees 0 0 0 0 0 0
Interest Earned 0 500 500 86 194 200
$0 $318,781 $318,781 $139,250 $313,313 $462,025
EXPENDITURES
Operating Transfers In/Out $0 $0 $17,500 $8,750 $13,125 $17,500
Public Officials Liability Insurance 0 0 1,500 0 1,500 1,500
Contract/Planning Services 0 0 10,000 6,835 6,835 0
Capital Improvements 0 318,781 289,781 0 0 734,878
$0 $318,781 $318,781 $15,585 $21,460 $753,878
Increase (Decrease) in Fund Balance $0 $0 $0 $123,665 $291,853 ($291,853)
Beginning Fund Balance $0 $0 $0 $0 $0 $291,853
Ending Fund Balance $0 $0 $0 $123,665 $291,853 $0
*
*Fund established in FY17 to record sales tax revenue collected for economic development improvements of the City's downtown area.
City of Friendswood's sales tax rate increased from 7.75% to 8.25% with voter approval in May 2016. The 1/2 cent sales tax
rate increase is distributed in the following manner:
$0.00125 for Economic Development improvements in the City's downtown area
$0.00375 for Streets maintenance and improvemnts
Friendswood Downtown Economic Development Improvement Fund (175)
Fund Summary
Total Revenues
Total Expenditures
63
Tax Debt Service Fund
The Tax Debt Service Fund is used to account for property taxes levied for payment of
principal and interest on all general long-term debt of the City. The basis of budgeting for
the Tax Debt Service Fund is the modified accrual method and is the same as the basis of
accounting reported in the Comprehensive Annual Financial Report.
Debt Limits
As a City Council-City Manager form of government, the City of Friendswood is not limited by
law in the amount of debt it may issue. The City’s Charter states: “In keeping with the
Constitution of the State of Texas and not contrary thereto, the City of Friendswood shall
have the power to borrow money on the credit of the City for any public purpose not now or
hereafter prohibited by the Constitution and laws of the State of Texas, and shall have the
right to issue all tax bonds, revenue bonds, funding and refunding bonds, time warrants and
other evidence of indebtedness as now authorized or as may hereafter be authorized to be
issued by cities and towns by the laws of the State of Texas.”
Article 11, Section 5 of the State of Texas Constitution states in part: “but no tax for any
purpose shall ever be lawful for any one year, which shall exceed two and one-half percent
(2.5%) of the taxable property of such city.”
This means the City of Friendswood (as a Home-Rule city) cannot adopt a tax rate greater
than $2.50 per $100 taxable property value.
This year’s adopted budget reflects a tax rate of $0.5274 per $100 of net assessed value at
99% collection on a projected net assessed tax base of $3,420,831,171.
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 99% collection of the tax levy. For FY18, the City’s legal
debt margin is $40,008,367. This means the City could issue debt (bonds) up to an amount
that generates a maximum annual debt service requirement of $40,008,367 or less.
Legal Debt Margin Calculation
Data needed for the calculation includes the City’s estimated net assessed property
valuation ($3, 420,831,171), the Texas Constitution home-rule cities maximum debt
service requirement amount ($40,008,367) and the City’s maximum annual debt
service requirement amount ($6,172,854).
To determine the City’s maximum legal debt service requirement, divide the estimated
net assessed value by $100 and multiply by the Texas Attorney General home-rule
maximum tax rate of $1.35.
$3,420,831,171 / $100 x $1.35 = $46,181,221
The City’s maximum annual G.O. debt service requirement of $6,172,854 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 = $46,181,221 minus $6,172,854 or $40,008,367
According to the City’s Financial Advisor, a debt margin of $40,008,367 translates into
additional debt capacity of about $510 million in bonds (depending on factors such as
the number of sales and the interest environment).
64
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUES
Ad Valorem Taxes $2,059,794 $2,718,112 $2,718,112 $2,630,767 $2,718,112 $3,218,073
Deliquent Property Taxes 0 25,000 25,000 1,869 25,000 25,000
Interest 3,490 3,100 3,100 3,075 4,100 5,000
$2,063,284 $2,746,212 $2,746,212 $2,635,711 $2,747,212 $3,248,073
EXPENDITURES
Debt Service
Principal $1,448,979 $3,233,720 $3,636,903 $3,634,472 $3,636,903 $4,035,051
Interest 843,777 2,132,573 2,098,640 1,033,342 2,098,640 2,137,903
Fiscal Agent Fees 0 7,850 8,600 5,000 8,600 8,600
Issue Costs 00000750
Total Expenditures $2,292,756 $5,374,143 $5,744,143 $4,672,814 $5,744,143 $6,182,304
OTHER FINANCING SOURCES (USES)
Bond Proceeds $0$0$0 $0$0
Operating Transfers 182,158 2,628,575 2,998,575 1,499,288 2,998,575 2,930,875 **
Payments to Escrow Agent 000000
Total Other Financing Sources (Uses)$182,158 $2,628,575 $2,998,575 $1,499,288 $2,998,575 $2,930,875
($47,314)$644 $644 ($537,815) $1,644 ($3,356)
Beginning Fund Balance $177,670 $130,356 $130,356 $130,356 $130,356 $132,000
Ending Fund Balance $130,356 $131,000 $131,000 ($407,459) $132,000 $128,644
Debt service payments in this fund include:
-Principal & interest payments on General Obligation Bonds issued in 2010 for $3.485 million
-Principal & interest payments on Refunding General Obligation Bonds issued in 2012 for $5.460 million
-Principal & interest payments on Refunding General Obligation Bonds issued in 2014 for $2.8 million
-Principal & interest payments on General Obligation Bonds issued in 2015 for $9.7 million (round 1 of bonds authorized by voters in 2013)
-Principal & interest payments on General Obligation Bonds issued in 2016 for $8.6 million (round 2 of bonds authorized by voters in 2013)
-Principal & interest payments on General Obligation Bonds issued in 2017 for $5.6 million (round 3 of bonds authorized by voters in 2013)
** Transfer to Tax Debt Service fund to pay principal, interest and fiscal agent fees on 2010 refinancing of 2001 Water & Sewer
Revenue Bonds, 2014 refinancing of a portion of the 2006 Water & Sewer Revenue Bonds as General Obligation Bonds, 2016
refinancing of remaining portion of the 2006 Water & Sewer Revenue Bonds as General Obligation Bonds, and 2016 refinancing
a portion of the 2009 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
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
Revenues
Interest Earned $1,340 $0 $0 $1,680 $2,240 $0
Bond Proceeds 000000
Other 000000
Total Revenues $1,340 $0 $0 $1,680 $2,240 $0
Other Financing Sources
Bond Proceeds $0$0$0$0$0$0
Transfers out 000000
Total Other Financing Sources $0 $0 $0 $0 $0 $0
Total Revenue & Finance Sources $1,340 $0 $0 $1,680 $2,240 $0
Expenditures
Capital Improvements
Public Works
Streets & Drainage $0 $0 $266,022 $0 $266,827 $0
Total Expenditures $0 $0 $266,022 $0 $266,827 $0
$1,340 $0 ($266,022) $1,680 ($264,587)$0
Beginning Fund Balance $263,247 $264,587 $264,587 $264,587 $264,587 $0
Ending Fund Balance $264,587 $264,587 ($1,435)$266,267 $0 $0
*
* This fund is expected to be closed at fiscal year end FY17 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
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
Revenues
Interest Earned $52,757 $0 $0 $41,167 $54,889 $0
Other 000 00
Total Revenues $52,757 $0 $0 $41,167 $54,889 $0
Other Financing Sources (Uses)
Bond Proceeds $7,345,000 5,853,000 $5,852,000 5,852,000 5,852,000 $0
Premium on Bond Issuance 1,484,593 0 0 0 0 0
Bond Issuance Costs (69,435) 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Transfers out (182,158) 0 0 0 0 0
Total Other Financing Sources $8,578,000 $5,853,000 $5,852,000 $5,852,000 $5,852,000 $0
Total Revenue & Finance Sources $8,630,757 $5,853,000 $5,852,000 $5,893,167 $5,906,889 $0
Expenditures
Capital Improvements
Public Works
Streets & Drainage $898,920 $6,683,978 $1,699,580 $860,467 $1,699,580 $6,464,476
Parks 2,400,114 0 468,288 963,678 963,678 0
Facilities
New Fire Station & Expansion 2,290,799 0 3,929,963 3,835,086 3,929,963 0
Library Expansion 1,474,940 0 5,417 31,170 31,170 0
Total Expenditures $7,064,773 $6,683,978 $6,103,248 $5,690,401 $6,624,391 $6,464,476
$1,565,984 ($830,978) ($251,248) $202,766 ($717,502) ($6,464,476)
Beginning Fund Balance $5,615,994 $7,181,978 $7,181,978 $7,181,978 $7,181,978 $6,464,476
Ending Fund Balance $7,181,978 $6,351,000 $6,930,730 $7,384,744 $6,464,476 $0
*
* This fund is used to record expenditures resulting from the General Obligations Bonds authorized in November 2013.
2015 General Obligation Bonds Fund (253)
Fund Summary
Increase (Decrease) in Fund Balance
2016 General Obligation Bonds Fund (254)
2017 General Obligation Bonds Fund (255)
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
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
OTHER FINANCING SOURCES
$186 $200 $200 $160 $213 $200
$186 $200 $200 $160 $213 $200
NON-OPERATING EXPENSES
$0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0
Increase (Decrease) in Fund Balance $186 $200 $200 $160 $213 $200
Beginning Fund Balance $31,378 $31,564 $31,564 $31,564 $31,564 $31,777
Ending Fund Bala $31,564 $31,764 $31,764 $31,724 $31,777 $31,977
*
* 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
2016 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
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
OPERATING REVENUES
Water Revenues $5,892,313 $6,424,591 $6,424,590 $3,791,725 $6,765,639 $6,900,951
Sewer Revenues 4,594,337 4,598,321 4,598,322 3,094,881 4,801,888 4,897,926
Administrative Fees 252,300 292,325 292,325 206,433 303,432 362,325
Sale of Water Meters 28,175 28,500 28,500 34,015 35,353 35,000
Miscellaneous Receipts 81,90000000
$10,849,025 $11,343,737 $11,343,737 $7,127,054 $11,906,312 $12,196,202
OPERATING EXPENSES
Administrative Services $503,562 $496,505 $497,252 $396,193 $497,251 $535,137
Public Works Administration 150,590 171,197 171,422 117,242 161,016 165,108
Water Utilities 674,570 750,940 791,552 514,732 771,677 762,592
Sewer Utilities 448,564 503,834 503,697 339,634 465,325 481,399
Water Operations 1,825,799 1,936,055 1,962,375 1,437,458 2,063,109 2,241,923
Sewer Operations 2,243,205 3,068,790 3,192,429 1,384,187 2,514,004 3,063,108
Utility Customer Service 225,354 220,999 220,774 167,957 223,878 227,989
Engineering/Capital Projects 167,535 153,832 153,544 96,208 147,245 157,225
Public Works - Total $5,735,617 $6,805,647 $6,995,793 $4,057,418 $6,346,254 $7,099,344
$6,239,179 $7,302,152 $7,493,045 $4,453,611 $6,843,505 $7,634,481
$4,609,846 $4,041,585 3,850,692$ 2,673,443$ 5,062,807$ $4,561,721
NON-OPERATING
REVENUES (EXPENSES)
Interest Earned $62,772 $35,700 $35,700 $60,250 $80,333 $80,333
Gain on sale of capital assets 7,56900000
Rental Revenue 0 0 0 0 0 0
Insurance Reimbursement 000000
Capital Improvements (150,290)(300,000)(1,692,943)(419,824)(559,765)(300,000)
Operating Transfers In/(Out)(4,191,749)(4,262,169)(4,262,169)(2,131,084)(4,262,169)(4,569,364)
Reserves (Phase In)0 (170,000) (170,000) 0 0 0
Total Non Operating ($4,271,698) ($4,696,469) ($6,089,412) ($2,490,658) ($4,741,601) ($4,789,031)
Net Income $338,148 ($654,884) ($2,238,720) $182,785 $321,206 ($227,310)
Beginning Retained Earnings $12,472,833 $12,810,981 $12,810,981 $12,810,981 $12,810,981 $13,132,187
Ending Retained Earnings $12,810,981 $12,156,097 $10,572,261 $12,993,766 $13,132,187 $12,904,877
*
*The projected retained earnings at September 30, 2017 is $13.1 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 $1.8 million, as set forth in the City's financial policies. The reserve is designed "to protect
the City utility fund's creditworthiness as well as its financial position from unforeseeable emergencies." The policies state
"additional undesignated funds will be allowed to accumulate in a fund designated for future utility/operating
capital improvements."
Water and Sewer Fund retained earnings designations/commitments are as follows:
City of Houston Raw Water System By-In $3,500,000
Contingency for Possible Future 36" and 42" Distribution Line Repairs $100,000
$3,600,000
Water and Sewer Operation Fund (401)
Total Revenues
Operating Income
Total Expenditures
72
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
NON-OPERATING REVENUES
Interest Earned $4,948 $0 $0 $4,333 $5,777 $0
Tranfers from WS Operations Fund 000000
Miscellaneous 000000
$4,948 $0 $0 $4,333 $5,777 $0
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Distribution System Imprv (Water)$0 $0 $0 $0 $0 $0
Collection System Imprv (Sewer)732,720 0 276,167 2,903 284,068 0
$732,720 $0 $276,167 $2,903 $284,068 $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 ($727,772)$0 ($276,167)$1,430 ($278,291)$0
Beginning Retained Earnings $1,006,063 $278,291 $278,291 $278,291 $278,291 $0
Ending Retained Earnings $278,291 $278,291 $2,124 $279,721 $0 $0
* Water & Sewer Bond Construction Fund retained earnings are expected to be depleted in FY17 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 FY17:
Water Plant #2 Replacement
Lift Station #18
2006 Water and Sewer Bond Construction Fund (418)
Fund Summary
Total Revenues
Total Expenditures
73
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
NON-OPERATING REVENUES
Interest Earned $1,805 $0 $0 $2,226 $2,968 $0
000000
Miscellaneous 000000
$1,805 $0 $0 $2,226 $2,968 $0
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Distribution System Imprv (Water)$10,011 $0 $139,735 $0 $91,573 $0
Collection System Imprv (Sewer)0 0 239,918 0 239,918 0
$10,011 $0 $379,653 $0 $331,491 $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 ($8,206)$0 ($379,653)$2,226 ($328,523)$0
Beginning Retained Earnings $336,729 $328,523 $328,523 $328,523 $328,523 $0
Ending Retained Earnings $328,523 $328,523 ($51,130)$330,749 $0 $0
*
* 2009 Water & Sewer Bond Construction Fund retained earnings expected to be depleted in FY17 due to anticipated
completion of the water and sewer capital improvement projects funded by the 2009 water & sewer revenue bond issue.
The following projects are scheduled for completion in FY17:
Water Plant #2 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
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
NON-OPERATING REVENUES
Interest Earned $21,904 $3,000 $3,000 $33,197 $44,263 $22,000
0 00000
Bond Proceeds 5,619,530 00000
Miscellaneous 0 00000
$5,641,434 $3,000 $3,000 $33,197 $44,263 $22,000
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Distribution System Imprv (Water)$0 $0 $0 $0 $0 $0
Collection System Imprv (Sewer)140,527 3,619,765 5,479,803 948,507 $1,264,676 4,302,494
$140,527 $3,619,765 $5,479,803 $948,507 $1,264,676 $4,302,494
NON-OPERATING EXPENSES
Transfers out $0 $0$0$0$0$0
Total Non-Operating Expenses $0 $0$0$0$0$0
Net Income $5,500,907 ($3,616,765)($5,476,803)($915,310)($1,220,413)($4,280,494)
Beginning Retained Earnings $0 $5,500,907 $5,500,907 $5,500,907 $5,500,907 $4,280,494
Ending Retained Earnings $5,500,907 $1,884,142 $24,104 $4,585,597 $4,280,494 ($0)
*
* 2016 Water & Sewer Bond Construction Fund established upon the issuance of the 2016 Water & Sewer Revenue bonds to complete
the following capital improvements projects:
Blackhawk Wastewater Treatment Plant - 3rd Clarifier addition (City's portion of the expenditures) - $3,999,530
Lift Station 23 (Crazy Horse Lift Station) replacement - $1,620,000
Ending retained earnings expected to decrease in FY18 due to use of funds for planned capital projects.
2016 Water and Sewer Bond Construction Fund (420)
Fund Summary
Tranfers from WS Rev Debt
Total Revenues
Total Expenditures
75
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.
76
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
NON-OPERATING REVENUES
Impact Fees $340,605 $365,400 $365,400 $362,640 $483,520 $417,600
Interest 321 353 353 214 353 820
Miscellaneous 000000
Total Non-Operating Revenues $340,926 $365,753 $365,753 $362,854 $483,873 $418,420
NON-OPERATING EXPENSES
Operating Transfers Out $275,000 $400,000 $400,000 $300,000 $400,000 $400,000
Total Non-Operating Expenses $275,000 $400,000 $400,000 $300,000 $400,000 $400,000
Net Income $65,926 ($34,247)($34,247)$62,854 $83,873 $18,420
Beginning Retained Earnings $13,039 $78,965 $78,965 $78,965 $78,965 $162,838
Ending Retained Earnings $78,965 $44,718 $44,718 $141,819 $162,838 $181,258
*
*Expected decrease of 40.2% to Retained Earnings in this fund due to:
Transfer to water and sewer revenue debt service fund in FY18 to support the principal & interest payments
for water & sewer revenue bonds issued.
Water CIP/Impact Fee Fund (480)
Fund Summary
77
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
NON-OPERATING REVENUES
Impact Fees $130,516 $147,000 $147,000 $143,373 $191,164 $168,000
Interest 96 104 104 259 348 361
Miscellaneous 000000
Operating Transfers In 000000
Total Revenues $130,612 $147,104 $147,104 $143,632 $191,512 $168,361
NON-OPERATING EXPENSES
Operating Transfers Out $125,000 $100,000 $100,000 $75,000 $100,000 $150,000
Total Expenditures $125,000 $100,000 $100,000 $75,000 $100,000 $150,000
Net Income $5,612 $47,104 $47,104 $68,632 $91,512 $18,361
Beginning Retained Earnings $14,430 $20,042 $20,042 $20,042 $20,042 $111,554
Ending Retained Earnings $20,042 $67,146 $67,146 $88,674 $111,554 $129,915
*
*Expected increase of 16.5% to Retained Earnings in this fund due to:
Residential development is expected to meet that of FY17 (200 new residential home starts are projected).
Transfer to water and sewer revenue debt service fund FY18 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
78
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
79
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
NON-OPERATING REVENUES
Interest $3,980 $4,200 $4,200 $3,422 $4,563 $4,200
Operating Transfers In 3,194,684 3,403,425 3,403,425 1,826,712 3,403,425 3,716,375
Total Revenues $3,198,664 $3,407,625 $3,407,625 $1,830,134 $3,407,988 $3,720,575
NON-OPERATING EXPENSES
Debt Service
Principal $1,240,000 $590,000 $220,000 $220,000 $220,000 $605,000
Interest 774,595 184,100 184,100 93,150 184,100 179,650
Fiscal Agent Fees 234,500 750 750 750 750 750
Issuance Costs 334,076 00000
Operating Transfer Out 851,800 2,628,575 2,998,575 1,499,288 2,998,575 2,930,875 **
Total Expenditures $3,434,971 $3,403,425 $3,403,425 $1,813,188 $3,403,425 $3,716,275
Net Income ($236,307) $4,200 $4,200 $16,947 $4,563 $4,300
Beginning Retained Earnings $380,441 $144,134 $144,134 $144,134 $144,134 $148,697
Ending Retained Earnings $144,134 $148,334 $148,334 $161,081 $148,697 $152,997
*
* Retained earnings in the Water and Sewer Debt Service Fund is expected to increase by 2.89%.
** 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 a portion of the 2006 Water & Sewer Revenue Bonds as General Obligation Bonds,
2016 refinancing of the remainder of the 2006 Water & Sewer Revenue Bonds as General Obligation Bonds and the 2016A
refinancing of a portion of the 2009 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
80
Vehicle Replacement Fund
This internal service fund was established in fiscal year 2001-02 with startup funds, in the
amount of $120,188, from the General Fund which were repaid in fiscal years 2002-03 and
2003-04. Ownership of all City vehicles was transferred from the departments to the Vehicle
Replacement Fund with the following exclusions:
1. Vehicles purchased for use by the Friendswood Volunteer Fire Department
2. Vehicles costing in excess of $50,000
Criteria used to determine the replacement schedule is vehicle type, usage type, average
annual mileage and maintenance costs. Replacement schedule is as follows:
Life
(Years) Vehicle Types
3 - 4 Police Patrol Vehicles
8 Police Non-Patrol
10 Cars, Light Trucks, SUVs
15 Heavy Duty Trucks, Vans, Coaches
Since the plan’s inception in 2001-02, vehicle replacement costs have increased
with some exceeding the $50,000 threshold for inclusion in the plan. As a result,
the Vehicle Replacement Plan and Vehicle Replacement Fund are under review for
necessary revisions.
The Vehicle Replacement Fund basis of budgeting is accrual basis with the following
exceptions:
Capital equipment and improvements are budgeted as an expense and
reclassified for reporting purposes
Depreciation is not budgeted
Interfund transfers between the Enterprise Funds are budgeted as income and
expense and reclassified for reporting purposes
81
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
OPERATING REVENUES
Department Lease Revenues $355,132 $375,718 $375,718 $281,781 $375,718 $380,684
Transfers from other funds 76,12600000
Capital Contributions 47,20300000
Asset Disposition 46,935 0 10,762 16,559 16,559 0
Insurance Reimbursements 000000
Interest 1,600 1,500 1,500 1,375 1,833 1,500
Total Revenues $526,996 $377,218 $387,980 $299,715 $394,110 $382,184
OPERATING EXPENSES
Vehicle Replacement Plan
Vehicle Equipment $376,342 $269,227 $324,305 $262,517 $324,305 $381,413
Total Expenditures $376,342 $269,227 $324,305 $262,517 $324,305 $381,413
Operating Income $150,654 $107,991 $63,675 $37,198 $69,805 $771
Beginning Retained Earnings $1,188,348 $1,339,002 $1,339,002 $1,339,002 $1,339,002 $1,408,807
Ending Retained Earnings $1,339,002 $1,446,993 $1,402,677 $1,376,200 $1,408,807 $1,409,578
*
* The net value of the assets (vehicles & equipment in the fleet) included in the retaining earnings balance is about $1,046,351.
*This year's budget includes the following vehicle replacements:
5 Police Department vehicles (1 - Criminal Investigations and 4 - Patrol)
5 Public Works vehicles (1 - Water Operations, 2 - Sewer Operations and 2 - Water Utilities)
Vehicle Replacement Fund (301)
Fund Summary
82
Revenue Summary Chart and Schedules by Fund
83
Revenue Summary Chart by Fund
The adopted revenue budget for fiscal year 2017-18 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.
FY18 Adopted Budget Revenues
$51,633,510
(includes inter-fund transfers)
84
REVENUE SCHEDULE
GENERAL FUND (001)
ACCOUNT DESCRIPTION
2015-2016
ACTUAL
2016-2017
ORIGINAL
BUDGET
2016-2017
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
CURRENT PROPERTY TAXES $14,144,033 $14,973,855 $14,973,855 $14,251,406 $14,303,000 $14,686,584
DELINQUENT PROPERTY TAXES 156,313 177,662 177,662 14,149 59,865 177,662
SALES TAX 5,352,871 5,372,934 5,372,934 3,096,188 4,128,250 5,717,840
TNMPCO FRANCHISE 522,320 511,967 511,967 220,806 294,408 543,312
HL&P FRANCHISE 137,695 136,921 136,921 32,316 43,088 139,557
MUNICIPAL ROW ACCESS FEES 152,369 153,875 153,875 107,431 143,242 144,539
ENTEX FRANCHISE 106,048 106,048 106,048 88,095 117,461 88,095
CABLE FRANCHISE 338,707 329,505 329,505 179,959 239,945 434,315
VIDEO SERVICE FRANCHISE 322,309 337,600 337,600 139,954 186,605 292,354
PEG FEES 132,203 10,600 22,045 63,983 85,311 10,600
WASTE CONNECTIONS TX FRANCHISE 67,583 71,157 71,157 28,272 37,695 56,511
MIXED DRINK TAX 41,049 41,400 41,400 31,985 42,647 45,364
TAXES $21,473,501 $22,223,524 $22,234,969 $18,254,545 $19,681,518 $22,336,733
WRECKER PERMITS $60 $80 $80 $15 $20 $20
ALCOHOLIC BEVERAGE PERMIT 10,085 8,013 8,013 2,670 3,560 5,560
PEDDLER PERMITS 1,00000000
NOISE ORDINANCE PERMIT 180 173 173 130 173 180
ANIMAL ESTABLISHMNT PERMIT 0 0 0 10 13 0
PIPELINE PERMITS 0 0 0 35 47 0
AFTER HOURS INSPECTION 100 100 100 75 100 75
BUILDING PERMITS 372,839 344,536 344,536 340,262 453,682 383,811
ELECTRIC PERMITS 41,269 44,435 44,435 43,457 57,943 49,500
GAS PERMIT FEE 11,974 0 0 12,970 17,293 0
PLUMBING PERMITS 33,148 53,392 53,392 35,004 46,672 59,478
DEVELOPMENT PERMIT 150 405 405 125 167 451
AIR CONDITIONING PERMITS 19,105 19,201 19,201 15,537 20,716 21,390
PLAN INSPECTION FEES 152,308 161,457 161,457 170,034 226,711 179,862
RE INSPECTION FEES 150 80 80 0 0 89
SIGN PERMITS 1,589 1,379 1,379 1,386 1,848 1,741
ALARM PERMITS 88,797 94,675 94,675 59,349 79,132 90,388
BANNER PERMIT FEE 800 800 800 575 767 770
ANIMAL LICENSES 1,679 1,772 1,772 745 993 980
ELECTRICAL LICENSES 351 233 233 611 814 513
CONTRACTOR'S LICENSES 450 41,4400000
CONTRACTOR LICENSE REGIST 42,210 4,078 45,518 31,050 41,400 42,967
METRICOM INC AGREEMENT 4,078 4,078 4,078 4,042 5,389 4,041
LICENSES AND PERMITS $782,318 $780,327 $780,327 $718,080 $957,440 $841,816
GRANTS/FBI $7,770 $0 $0 $567 $755 $0
BUREAU OF JUSTICE GRANTS 6,46900000
HOMELAND SECURITY GRANTS 50,413 0 5,064 5,064 6,752 0
GRANTS 00019,125 25,500 0
TX STATE LIBRARY GRANTS 3,995 0 6,771 2,777 3,703 0
CRIMINAL JUSTICE DIVISION 69,619 52,000 52,000 47,425 63,233 52,000
LAW ENFORCEMENT TRAINING 5,190 5,190 5,190 5,068 6,758 5,068
EMERGENCY MGMT DIVISION 38,482 38,481 38,481 0 0 38,481
LOCAL GOVERNMENTS 2,000 12,000 12,000 9,000 12,000 12,000
HOUSTON HIDTA TASK FORCE 9,159 7,800 8,208 2,965 3,953 0
BAYOU VISTA 407 730 730 876 1,168 730
FRIENDSWOOD ISD 109,854 107,000 107,000 33,495 44,660 126,012
CLEAR CREEK ISD 26,707 16,200 16,200 0 0 16,200
INTERGOVERNMENTAL REVENUE $330,063 $239,401 $251,644 $126,362 $168,483 $250,491
CREDIT CARD FEES $0 $0 $0 $0 $0 $30,000
PLATT FEES 8,830 9,773 9,773 7,700 10,267 10,000
COMMERCIAL SITE PLAN 4,070 3,960 3,960 4,500 6,000 5,000
REZONING FEES 825 800 800 1,800 2,400 2,000
BOARD OF ADJUSTMENT FEES 400 400 400 100 133 133
VACATION OF EASEMNT/R-O-W 600 400 400 300 400 400
ZONING COMPLIANCE CERT 2,400 1,900 1,900 1,575 2,100 2,100
CONSTRUCTION PLAN REVIEW 50000000
BID SPEC DOCUMENTS 136 48 48 100 133 133
ANIMAL CNTRL/SHELTER FEES 5,021 5,000 5,000 2,028 2,704 5,000
ANIMAL ADOPTION FEES 17,517 18,000 18,000 6,660 8,880 18,000
SWIMMING POOL FEES 25,237 28,000 28,000 16,376 21,834 26,561
RECREATION PROGRAM/EVENTS 6,130 6,080 6,080 6,180 8,240 6,000
CONCESSION AGREE-SPRTSPRK 0 0 0 441 588 0
SPORTS COMPLEX FEES 800 2,080 2,080 2,325 3,100 2,955
OLD CITY PARK FEES 100 1,000 1,000 300 400 600
STEVENSON PARK FEES (3,885)260 260 (1,825)(2,433)1,775
PAVILION FEES 14,025 10,710 10,710 14,125 18,833 11,000
GAZEBO FEES 1,605 1,370 1,370 1,425 1,900 1,872
LEAVESLEY PARK FEES 20,703 21,470 21,470 16,259 21,678 21,879
ACTIVITY BUILDING FEE 1,950 1,830 1,830 3,517 4,689 2,000
NON-RES ACTIVITY BLDG FEE 3,065 1,260 1,260 1,300 1,733 1,500
LEAGUE FEES-ADULT SFTBALL 31,773 35,130 35,130 28,739 38,319 37,849
SUMMER DAY CAMP 107,134 95,450 95,450 72,336 96,448 119,450
85
REVENUE SCHEDULE
GENERAL FUND (001)
ACCOUNT DESCRIPTION
2015-2016
ACTUAL
2016-2017
ORIGINAL
BUDGET
2016-2017
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
AEROBIC CLASS FEES 24,866 30,230 30,230 17,666 23,554 25,000
OTHER PROGRAM FEES 000001,000
BOOTH FEES 13,311 13,330 13,330 11,735 15,647 13,000
FUN RUN RECEIPTS/DONATION 8,097 3,000 6,027 7,862 10,483 7,800
SPONSORSHIP FEES 12,085 14,260 14,260 30,509 40,679 12,000
CHARGES FOR SERVICES $307,295 $305,741 $308,768 $254,032 $338,710 $365,007
COURT FINES AND FEES $672,648 $589,259 $589,259 $541,430 $721,907 $529,356
WARRNTLESS ARRST (AF)19,124 17,310 17,310 16,474 21,965 19,370
WARRNTLESS ARRST (CAPWAR)52,422 55,247 55,247 40,948 54,598 48,654
CHILD SAFETY (CS)1,625 1,898 1,898 1,652 2,203 1,922
TRAFFIC FEE (TFC)4,888 4,543 4,543 4,034 5,378 4,710
HARRIS CO CHILD SAFETY 13,286 12,968 12,968 8,215 10,953 9,858
ADMINISTRATIVE FEE - DPTS 3,325 3,417 3,417 2,283 3,044 2,692
10% TP-COURT ADM (35)2,645 2,672 2,672 2,310 3,080 2,734
40% TP - CITY FUNDS (35)10,594 10,701 10,701 9,246 12,329 10,942
JURY FEE $3 3 0 0 15 20 18
STATE TRAFFIC (5% CITY)2,447 2,277 2,277 2,018 2,691 2,357
CITY'S 10% CJF 201818172320
CONS COURT COST-10% ADM 25,633 11,130 11,130 12,750 17,000 15,300
CITY'S FEE 510 462 462 220 293 264
TEEN COURT PROGRAM 510 462 462 220 293 0
LIBRARY 27,532 28,062 28,062 20,862 27,816 28,875
MOWING LIEN REVENUES 925 0 0 1,597 2,129 0
FALSE ALARMS 6,975 6,270 6,270 4,150 5,533 5,533
FINES $845,114 $746,696 $746,696 $668,442 $891,256 $682,605
INVESTMENTS $42,127 $55,000 $55,000 $0 $0 $0
TEXPOOL 6,697 5,441 5,441 0 0 5,387
TEXAS CLASS 16,496 12,186 12,186 13,237 17,650 17,473
TX CLASS GOVT 0 0 0 5,918 7,890 7,812
CHECKING ACCOUNTS 19,222 1,563 1,563 51,371 68,495 57,371
INTEREST REVENUE $84,542 $74,190 $74,190 $70,526 $94,035 $88,043
MISCELLANEOUS RECEIPTS $10,938 $800 $800 $7,579 $10,105 $0
ADMINISTRATIVE FEE-CHILD SUPPORT 1,343 1,075 1,075 878 1,171 1,075
REFUSE ADMINISTRATIVE FEE 225,322 218,179 218,179 135,046 180,062 218,467
ADMIN FEES-MISCELLANEOUS RECEIPTS 1,800 807 807 1,194 1,593 642
LATE FEE-ALARM PERMIT 40 30 30 160 213 40
RETURN CHECK FEE 470 175 175 140 187 175
REIMBURSEMENTS 1,576 4,000 4,000 0 0 4,000
INSURANCE 19,564 0 7,533 21,635 28,847 0
PY INSURANCE REIMBURSE 3,857 3,857 3,857 2,300 3,067 0
PRIOR PERIOD EXPENDITURES 2,499 0 0 1,382 1,843 0
PRIOR YEAR REVENUE 55,989 0 0 42 56 0
DOCUMENTS 1,255 925 925 693 924 1,000
VENDING PROCEEDS 1,017 500 500 15 20 700
CONCESSION STAND AGREEMNT 175 750 750 11 14 750
DONATIONS 60,348 0 13,826 96,228 128,304 0
SR PROGRAM DONATIONS 7,975 17,000 17,000 11,951 15,935 10,000
TOWER RENTAL FEE 90,676 89,363 89,363 54,952 73,270 92,752
MISCELLANEOUS RECEIPTS $484,845 $337,461 $358,820 $334,207 $445,610 $329,601
2017 GO BONDS $0 $0 $400,000 $0 $0 $0
POLICE INVESTIGATION FUND 0 0 5,292 5,292 5,292 0
TRANS FROM W/S OPER FUND 1,321,284 1,358,744 1,358,744 679,372 1,358,744 1,402,989
TRANSFER FROM FDEDC FUND 0 0 17,500 8,750 13,125 17,500
SALE OF CITY PROPERTY 2,743 0 0 511 681 0
CAPITAL LEASES 0 0 0 361,006 481,341 0
OTHER FINANCING SOURCES $1,324,027 $1,358,744 $1,781,536 $1,054,930 $1,859,183 $1,420,489
GENERAL FUND TOTAL $25,631,705 $26,066,084 $26,536,950 $21,481,125 $24,436,234 $26,314,785
86
REVENUE SCHEDULES
POLICE INVESTIGATIONS FUND (FEDERAL - 101)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
SEIZED REVENUES-FEDERAL ($2,638)$2,276 $2,276 $1,063 $1,063 $0
INTERGOVERNMENTAL REVENUE ($2,638)$2,276 $2,276 $1,063 $1,063 $0
INVESTMENTS 69 $90 $90 $0 $0 $0
TEXPOOL 12 0 0 10 13 0
TEXAS CLASS 25 10 10 23 32 90
TEXAS CLASS GOVT 0 0 0 12 16 10
CHECKING ACCOUNTS 0 10 10 0 0 10
INTEREST REVENUE $106 $110 $110 $45 $61 $110
POLICE INVESTIGATIONS FUND (FEDERAL)($2,532)$2,386 $2,386 $1,108 $1,124 $110
POLICE INVESTIGATIONS FUND (STATE - 102)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
SEIZED REVENUES-STATE $11,714 $0 $1,050 $3,638 $3,638 $0
SEIZED REVENUES-COUNTY $694 $0 $0 $1,087 $1,087 $0
INTERGOVERNMENTAL REVENUE $12,408 $0 $1,050 $4,725 $4,725 $0
INVESTMENTS $112 $150 $150 $0 $0 $0
TEXPOOL 12 15 15 6 $815
TEXAS CLASS 43 20 20 31 $37 150
TEXAS CLASS GOVT 0 0 0 12 14 20
CHECKING ACCOUNTS 50 25 25 107 $113 25
INTEREST REVENUE $217 $210 $210 $156 $172 $210
SALE OF FIXED ASSETS $0 $0 $0 $0 $0 $0
OTHER FINANCING SOURCES $0 $0 $0 $0 $0 $0
POLICE INVESTIGATIONS FUND (STATE)$12,625 $210 $1,260 $4,881 $4,897 $210
POLICE INVESTIGATIONS FUND (FEDERAL TREASURY - 103)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
SEIZED REVENUES-FEDERAL $5,936 $0 $0 $0
INTERGOVERNMENTAL REVENUE $5,936 $0 $0 $0 $0 $0
INVESTMENTS $0 $0 $0 $0 $0 $0
TEXPOOL 000330
TEXAS CLASS 000230
TEXAS CLASS GOVT 000230
CHECKING ACCOUNTS 0 0 0 11 15 0
INTEREST REVENUE $0 $0 $0 $18 $24 $0
POLICE INVESTIGATIONS FUND (FEDERAL TREASURY)$5,936 $0 $0 $18 $24 $0
TOTAL POLICE INVESTIGATIONS FUND $16,029 $2,596 $3,646 $6,007 $6,045 $320
FIRE/EMS DONATION FUND (131)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
INVESTMENTS $120 $0 $0 $0 $0 $0
TEXPOOL 29 0 0 94 125 50
TEXAS CLASS 29 0 0 124 135 50
TEXAS CLASS GOVT 0 0 0 87 105 75
CHECKING ACCOUNTS 29 225 225 510 546 50
INTEREST REVENUE $207 $225 $225 $815 $911 $225
DONATIONS $189,401 $222,000 $222,000 $172,336 $229,781 $230,000
SALE OF FIXED ASSETS $0 $0 $0 $10,000 $10,000 $0
MISCELLANEOUS RECEIPTS $189,401 $222,000 $222,000 $182,336 $239,781 $230,000
FIRE/EMS DONATION FUND $189,608 $222,225 $222,225 $183,151 $240,692 $230,225
ECONOMIC DEVELOPMENT ADMINISTRATION GRANT FUND (140)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
EDA GRANT $0 $0 $0 $0 $34,023 $0
INTERGOVERNMENTAL REVENUE $0 $0 $0 $0 $34,023 $0
INVESTMENTS $0 $0 $0 $0 $0 $0
TEXPOOL 000000
TEXAS CLASS 000000
TEXAS CLASS GOVT 000000
CHECKING ACCOUNTS 0 0 0 (50)00
INTEREST REVENUE $0 $0 $0 (50)$0 $0
EDA GRANT FUND $0 $0 $0 (50)$34,023 $0
87
REVENUE SCHEDULES
TDRA DISASTER RECOVERY GRANT FUND (142)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
TDRA GRANT $173,345 $0 $0 $0 $207,791 $0
INTERGOVERNMENTAL REVENUE $173,345 $0 $0 $0 $207,791 $0
INVESTMENTS $1,320 $0 $0 $0 $0 $0
TEXPOOL 110 0 0 332 309 0
TEXAS CLASS 542 0 0 561 1,500 0
TEXAS CLASS GOVT 0 0 0 326 1,000 0
CHECKING ACCOUNTS 638 0 0 1,638 1,000 0
INTEREST REVENUE $2,610 $0 $0 $2,857 $3,809 $0
TDRA GRANT FUND $175,955 $0 $0 $2,857 $211,600 $0
MUNICIPAL COURT BUILDING SECURITY & TECHNOLOGY FUND (150)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
BLDG SECURITY FUND $12,319 $15,000 $15,000 $10,280 $13,707 $15,000
TECHNOLOGY FUND 16,441 17,000 17,000 13,681 18,241 17,000
COURT SECURITY FEES $28,760 $32,000 $32,000 $23,961 $31,948 $32,000
INVESTMENTS $671 $0 $0 $91 $125 $150
TEXPOOL 86 0 0 216 235 150
TEXAS CLASS 270 0 0 106 115 200
TEXAS CLASS GOVT 00000500
CHECKING ACCOUNTS 317 1,500 1,500 636 924 500
INTEREST REVENUE $1,344 $1,500 $1,500 $1,049 $1,399 $1,500
COURT BUILDING SECURITY/TECHNOLOGY FUND $30,104 $33,500 $33,500 $25,010 $33,347 $33,500
SIDEWALK INSTALLATION FUND (160)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
SIDEWALK INSTALLATION $0 $0 $0 $0 $0 $0
MISCELLANEOUS RECEIPTS $0 $0 $0 $0 $0 $0
INVESTMENTS $35 $0 $0 $0 $0 $0
TEXPOOL 96691210
TEXAS CLASS 10 10 10 15 21 22
TEXAS CLASS GOVT 0 10 10 11 17 38
CHECKING ACCOUNTS 10 46 46 60 77 50
INTEREST REVENUE $64 $72 $72 $95 $127 $120
SIDEWALK INSTALLATION FUND $64 $72 $72 $95 $127 $120
PARK LAND DEDICATION FUND (164)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
COMMUNITY PARKS $43,800 $42,000 $42,000 $107,700 $122,000 $42,000
MISCELLANEOUS RECEIPTS $43,800 $42,000 $42,000 $107,700 $122,000 $42,000
INVESTMENTS $380 $495 $495 $0 $0 $0
TEXPOOL 01515 0 050
TEXAS CLASS 03030 0 067
TEXAS CLASS GOVT 00000153
CHECKING ACCOUNTS 161 80 80 684 912 350
INTEREST REVENUE $541 $620 $620 $684 $912 $620
PARK LAND DEDICATION FUND $44,341 $42,620 $42,620 $108,384 $122,912 $42,620
STREET IMPROVEMENTS FUND (170)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
SALES TAX $0 $954,842 $954,842 $417,491 $939,355 $1,382,192
TAXES $0 $954,842 $954,842 $417,491 $939,355 $1,382,192
TEXPOOL $0 $0 $0 $78 $86 $75
TEXAS CLASS 0 0 0 48 57 100
TEXAS CLASS GOVT 0 0 0 43 55 125
CHECKING ACCOUNTS 0 500 500 118 185 200
INTEREST REVENUE $0 $500 $500 $287 $383 $500
STREET IMPROVEMENTS FUND $0 $955,342 $955,342 $417,778 $939,738 $1,382,692
88
REVENUE SCHEDULES
ECONOMIC DEVELOPMENT FUND (175)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
SALES TAX $0 $318,281 $318,281 $139,164 $313,119 $461,825
TAXES $0 $318,281 $318,281 $139,164 $313,119 $461,825
TEXPOOL $0 $0 $0 $15 $45 $25
TEXAS CLASS 0 0 0 11 30 50
TEXAS CLASS GOVT 00092550
CHECKING ACCOUNTS 0 500 500 51 94 75
INTEREST REVENUE $0 $500 $500 $86 $194 $200
ECONOMIC DEVELOPMENT FUND $0 $318,781 $318,781 $139,250 $313,313 $462,025
TAX DEBT SERVICE FUND (201)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
CURRENT PROPERTY TAXES $2,040,950 $2,718,112 $2,718,112 $2,630,767 $2,718,112 $3,218,073
DELINQUENT PROPERTY TAXES 18,844 25,000 25,000 1,869 2,492 25,000
TAXES $2,059,794 $2,743,112 $2,743,112 $2,632,636 $2,720,604 $3,243,073
INVESTMENTS $1,534 $1,900 $1,900 $1,825 $2,000 $2,200
TEXPOOL 347 315 315 298 415 600
TEXAS CLASS 732 520 520 505 600 700
TEXAS CLASS GOVT 0 0 0 100 500 700
CHECKING ACCOUNTS 877 365 365 347 585 800
INTEREST REVENUE $3,490 $3,100 $3,100 $3,075 $4,100 $5,000
W/S DEBT SERVICE FUND $851,800 $2,628,575 $2,998,575 $1,499,288 $2,998,575 $2,930,875
GO BOND CONSTRUCTION FUNDS $182,158 $0 $0 $0 $00
OTHER FINANCING SOURCES $1,033,958 $2,628,575 $2,998,575 $1,499,288 $2,998,575 $2,930,875
TAX DEBT SERVICE FUND $3,097,242 $5,374,787 $5,744,787 $4,134,999 $5,723,279 $6,178,948
2010 G.O. BONDS FUND (252)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
TEXAS CLASS $1,340 $0 $0 $1,680 $2,240 $0
INTEREST REVENUE $1,340 $0 $0 $1,680 $2,240 $0
2010 G.O. BONDS $1,340 $0 $0 $1,680 $2,240 $0
2015, 2016, & 2017 G.O. BONDS FUNDS FUND (253, 254, & 255)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
TEXAS CLASS $52,757 $0 $0 $41,167 $54,889 $0
INTEREST REVENUE $52,757 $0 $0 $41,167 $54,889 $0
BOND PROCEEDS $7,345,000 $5,853,000 $5,852,000 $5,852,000 $5,852,000 $0
PREMIUM 1,415,15800000
TRANS FROM GENERAL FUND 0 0 0 930,960 930,960 0
OTHER FINANCING SOURCES $8,760,158 $5,853,000 $5,852,000 $6,782,960 $6,782,960 $0
2015, 2016, & 2017 G.O. BONDS FUNDS FUND $8,812,915 $5,853,000 $5,852,000 $6,824,127 $6,837,849 $0
1776 PARK TRUST FUND (701)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
INVESTMENTS $94 $115 $115 $40 $40 $25
TEXPOOL 14 15 15 14 18 25
TEXAS CLASS 36 45 45 33 43 50
TEXAS CLASS GOVT 0 0 0 17 22 50
CHECKING ACCOUNTS 42 25 25 56 90 50
INTEREST REVENUE $186 $200 $200 $160 $213 $200
1776 PARK TRUST FUND $186 $200 $200 $160 $213 $200
89
REVENUE SCHEDULES
WATER & SEWER OPERATION FUND (401)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
SINGLE FMLY RES $4,445,988 $4,691,356 $4,691,356 $2,833,746 $5,016,569 $5,116,900
SINGLE COMMERCIAL 310,653 300,406 300,406 198,285 321,070 327,491
MULTI FMLY RES 300,726 311,509 311,509 188,558 317,075 323,416
MULTI COMMERCIAL 59,468 62,667 62,667 33,006 46,244 47,169
SPRINKLER ONLY 709,199 870,551 870,551 483,549 973,386 992,854
OTHER 66,279 188,101 188,101 54,581 91,295 93,121
SINGLE FMLY RES 4,112,774 4,100,748 4,100,748 2,782,162 4,306,228 4,392,353
SINGLE COMMERCIAL 217,947 224,212 224,212 150,058 228,998 233,578
MULTI FMLY RES 212,616 219,508 219,508 134,249 226,078 230,599
MULTI COMMERCIAL 40,455 42,914 42,914 22,286 31,033 31,654
CREDIT CARD FEE 0000070,000
OTHER 10,546 10,940 10,940 6,126 9,551 9,742
CHARGES FOR SERVICES $10,486,651 $11,022,912 $11,022,912 $6,886,606 $11,567,527 $11,868,877
INVESTMENTS $32,777 $32,000 $32,000 $0 $0 $32,000
TEXPOOL 5,023 400 400 4,594 0 400
TEXAS CLASS 11,575 2,200 2,200 10,856 21,816 15,000
TEXAS CLASS GOVT 0 0 0 5,545 11,722 15,000
CHECKING ACCOUNTS 13,397 1,100 1,100 39,255 46,795 17,933
INTEREST REVENUE $62,772 $35,700 $35,700 $60,250 $80,333 $80,333
MISCELLANEOUS RECEIPTS $30,072 $0 $0 $750 $750 $0
ADMINISTRATIVE FEES 196,949 240,000 240,000 151,100 238,125 240,000
SAME DAY SERVICE FEE 5,100 4,400 4,400 3,450 4,600 4,400
DISCONNECT/RECONNECT FEE 45,025 42,000 42,000 38,675 46,567 42,000
TAMPERING FEE 3,000 3,200 3,200 2,300 3,067 3,200
PULLED METER FEES 0 500 500 100 100 500
BROKEN LOCK FEE 0 25 25 125 125 25
METER REPLACEMENT FEE 3500000
MISCELLANEOUS RECEIPTS 51,483007,798 7,798 0
RETURN CHECK FEE 2,191 2,200 2,200 2,135 2,300 2,200
SALE OF WATER METERS 28,175 28,500 28,500 34,015 35,353 35,000
EDA FUND 34500000
SALE OF FIXED ASSETS 7,56900000
MISCELLANEOUS RECEIPTS $369,944 $320,825 $320,825 $240,448 $338,785 $327,325
WATER & SEWER OPERATION FUND $10,919,367 $11,379,437 $11,379,437 $7,187,304 $11,986,645 $12,276,535
2006 WATER & SEWER BOND CONSTRUCTION FUND (418)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
INVESTMENTS $4,948 $0 $0 $0 $0 $0
TEXAS CLASS 0004,333 5,777 0
INTEREST REVENUE $4,948 $0 $0 $4,333 $5,777 $0
2006 WATER & SEWER BOND CONSTRUCTION FUND $4,948 $0 $0 $4,333 $5,777 $0
2009 WATER & SEWER BOND CONSTRUCTION FUND (419)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
2009 TEXAS CLASS W/S REV BONDS $1,805 $0 $0 $2,226 $2,968 $0
INTEREST REVENUE $1,805 $0 $0 $2,226 $2,968 $0
2009 WATER & SEWER BOND CONSTRUCTION FUND $1,805 $0 $0 $2,226 $2,968 $0
2016 WATER & SEWER BOND CONSTRUCTION FUND (420)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
2016 TEXAS CLASS W/S REV BONDS $21,904 $3,000 $3,000 $33,197 $44,263 $22,000
INTEREST REVENUE $21,904 $3,000 $3,000 $33,197 $44,263 $22,000
BOND PROCEEDS $5,619,530 $0 $0 $0 $0 $0
OTHER FINANCING SOURCES $5,619,530 $0 $0 $0 $0 $0
2016 WATER & SEWER BOND CONSTRUCTION FUND $5,641,434 $3,000 $3,000 $33,197 $44,263 $22,000
WATER CIP/IMPACT FEE FUND (480)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
CW IMPACT FEES-2008 $340,605 $365,400 $365,400 $362,640 $362,640 $417,600
CHARGES FOR SERVICES $340,605 $365,400 $365,400 $362,640 $362,640 $417,600
INVESTMENTS $160 $223 $223 $75 $100 $200
TEXPOOL 26 26 26 15 57 165
TEXAS CLASS 62 55 55 40 45 155
TEXAS CLASS GOVT 000951100
CHECKING ACCOUNTS 73 49 49 75 100 200
INTEREST REVENUE $321 $353 $353 $214 $353 $820
WATER CIP/IMPACT FEE FUND $340,926 $365,753 $365,753 $362,854 $362,993 $418,420
90
REVENUE SCHEDULES
SEWER CIP/IMPACT FEE FUND (580)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
CW IMPACT FEES-2008 $130,516 $147,000 $147,000 $143,373 $191,164 $168,000
CHARGES FOR SERVICES $130,516 $147,000 $147,000 $143,373 $191,164 $168,000
INVESTMENTS $45 $61 $61 $0 $0 $0
TEXPOOL 15 14 14 34 45 48
TEXAS CLASS 16 15 15 37 45 50
TEXAS CLASS GOVT 0 0 0 38 45 48
CHECKING ACCOUNTS 20 14 14 150 213 215
INTEREST REVENUE $96 $104 $104 $259 $348 $361
SEWER CIP/IMPACT FEE FUND $130,612 $147,104 $147,104 $143,632 $191,512 $168,361
WATER & SEWER REVENUE DEBT FUND (490)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
INVESTMENTS $1,920 $2,500 $2,500 $313 $0 $2,500
TEXPOOL 155 300 300 416 555 300
TEXAS CLASS 870 900 900 693 924 900
TEXAS CLASS GOVT 0 0 0 400 528 0
CHECKING ACCOUNTS 1,035 500 500 1,600 2,556 500
INTEREST REVENUE $3,980 $4,200 $4,200 $3,422 $4,563 $4,200
TRANS FROM W/S OPER FUND $2,794,684 $2,903,425 $2,903,425 $1,451,712 $2,903,425 $3,166,375
WATER CIP/IMPACT FEE FUND 275,000 400,000 400,000 300,000 400,000 400,000
SEWER CIP/IMPACT FEE FUND 125,000 100,000 100,000 75,000 100,000 150,000
OTHER FINANCING SOURCES $3,194,684 $3,403,425 $3,403,425 $1,826,712 $3,403,425 $3,716,375
WATER & SEWER REVENUE DEBT FUND $3,198,664 $3,407,625 $3,407,625 $1,830,134 $3,407,988 $3,720,575
VEHICLE REPLACEMENT FUND (301)
ACCOUNT DESCRIPTION
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
INVESTMENTS $837 $1,000 $1,000 $0 $234 $250
TEXPOOL 93 75 75 127 159 265
TEXAS CLASS 311 250 250 278 365 276
TEXAS CLASS GOVT 0 0 0 144 175 251
CHECKING ACCOUNTS 360 175 175 826 900 458
INTEREST REVENUE $1,601 $1,500 $1,500 $1,375 $1,833 $1,500
LEASE REVENUE $355,132 $375,718 $375,718 $281,781 $375,718 $380,684
LEASE REVENUE $355,132 $375,718 $375,718 $281,781 $375,718 $380,684
WATER & SEWER OPERATION FUND $76,126 $0 $0 $0 $0 $0
SALE OF FIXED ASSETS 46,936 0 10,762 16,559 16,559 0
OTHER FINANCING SOURCES $123,062 $0 $10,762 $16,559 $16,559 $0
VEHICLE REPLACEMENT PLAN $479,795 $377,218 $387,980 $299,715 $394,110 $382,184
91
General and Administrative Transfers
92
Transfers to Other Funds
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/2017
FY17
Year End
Estimate
FY18
Adopted
Budget
POLICE INVESTIGATION FUND
General Fund $0 $0 $5,292 $5,292 $5,292 $0
TOTAL $0 $0 $5,292 $5,292 $5,292 $0
ECONOMIC DEVELOPMENT IMROVEMENTS FUND
Water and Sewer Fund $345 $0 $0 $0 $0 $0
TOTAL $345 $0 $0 $0 $0 $0
FRIENDSWOOD ECONOMIC DEVELOPMENT FUND
General Fund $0 $0 $17,500 $8,750 $13,125 $17,500
TOTAL $0 $0 $17,500 $8,750 $13,125 $17,500
GO BOND CONSTRUCTION FUNDS
Tax Debt Service Fund $182,158 $0 $0 $0 $0 $0
General Fund 0 0 400,000 0 400,000 0
TOTAL $182,158 $0 $400,000 $0 $400,000 $0
WATER & SEWER OPERATING FUND
General Fund $1,321,284 $1,358,744 $1,358,744 $679,372 $1,358,744 $1,402,989
W/S Revenue Debt Service Fund 2,794,684 2,903,425 2,903,425 $1,451,712 2,903,425 3,166,375
Vehicle Replacement Fund 76,126 0 0 $0 0 0
TOTAL $4,192,094 $4,262,169 $4,262,169 $2,131,084 $4,262,169 $4,569,364
WATER & SEWER REVENUE DEBT FUNDS
Tax Debt Service Fund $851,800 $2,628,575 $2,998,575 $1,499,288 $2,998,575 $2,930,875
TOTAL $851,800 $2,628,575 $2,998,575 $1,499,288 $2,998,575 $2,930,875
WATER CIP/IMPACT FEE FUND
W/S Revenue Debt Service Fund $275,000 $400,000 $400,000 $300,000 $400,000 $400,000
TOTAL $275,000 $400,000 $400,000 $300,000 $400,000 $400,000
SEWER CIP/IMPACT FEE FUND
W/S Revenue Debt Service Fund $125,000 $100,000 $100,000 $75,000 $100,000 $150,000
TOTAL $125,000 $100,000 $100,000 $75,000 $100,000 $150,000
TOTAL TRANSFERS TO OTHER FUNDS $5,626,397 $7,390,744 $8,183,536 $4,019,414 $8,179,161 $8,067,739
93
Transfers from Other Funds
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/2017
FY17
Year End
Estimate
FY18
Adopted
Budget
GENERAL FUND
Police Investigation Fund $0 $0 $5,292 $5,292 $5,292 $0
Economic Development Improvement Fund 0 0 17,500 8,750 13,125 17,500
2017 G.O. Bond Fund 0 0 400,000 0 400,000 0
W/S Operation Fund $1,321,284 $1,358,744 $1,358,744 $679,372 $1,358,744 $1,402,989
TOTAL $1,321,284 $1,358,744 $1,781,536 $693,414 $1,777,161 $1,420,489
TAX DEBT SERVICE FUND
Water & Sewer Revenue Debt Service Fund $851,800 $2,628,575 $2,998,575 $1,499,288 $2,998,575 $2,930,875
GO Bonds Construction Funds 182,158 0 0 0 0 0
TOTAL $1,033,958 $2,628,575 $2,998,575 $1,499,288 $2,998,575 $2,930,875
VEHICLE REPLACEMENT FUND
Water/Sewer Operation Fund $76,126 $0 $0 $0 $0 $0
TOTAL $76,126 $0 $0 $0 $0 $0
WATER & SEWER FUND
EDA Grant Fund $345 $0 $0 $0 $0 $0
TOTAL $345 $0 $0 $0 $0 $0
WATER & SEWER REVENUE DEBT SERVICE FUND
W/S Operation Fund $2,794,684 $2,903,425 $2,903,425 $1,451,712 $2,903,425 3,166,375
Water CIP/Impact Fee Fund 275,000 400,000 400,000 300,000 400,000 400,000
Sewer CIP/Impact Fee Fund 125,000 100,000 100,000 75,000 100,000 150,000
TOTAL $3,194,684 $3,403,425 $3,403,425 $1,826,712 $3,403,425 $3,716,375
TOTAL TRANSFERS FROM OTHER FUNDS $5,626,397 $7,390,744 $8,183,536 $4,019,414 $8,179,161 $8,067,739
94
This page is intentionally left blank.
95
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
General Obligation Bonds $1,351,741 $1,358,163 $1,447,024 $1,033,835 $1,447,024 $1,733,494
Certificates of Obligations 000000
Refunding Bonds 3,300,144 3,796,824 4,166,824 3,468,475 4,196,824 4,101,325
Revenue Bonds 970,152 774,850 404,850 313,150 404,850 785,400
Other Tax Debt 61,901 219,156 219,156 210,986 217,858 347,485
Total $5,683,938 $6,148,993 $6,237,854 $5,026,446 $6,266,556 $6,967,704
Legal Debt Margin Calculation
By way of reference, the Home Rule Cities calculation of the legal debt margin for the City of Friendswood is below:
Estimated net assessed value:
$3,420,831,171
For Texas Constitution Legal Debt Margin for Friendswood:
Divide the estimated net assessed value by $100 and multiply by the Texas Attorney General home rule tax rate of $1.35. Then, subtract the maximum
annual debt service requirement amount for existing General Obligation (G.O.) debt.
$46,181,221 City of Friendswood's Maximum Legal Debt Service Requirement (based on tax rate of $1.35 per $100 value)
6,172,854 City of Friendswood's maximum annual debt service requirement for existing G.O. debt (will occur in fiscal year 2018)
$40,008,367 City of Friendswood's FY18 Debt Margin
According to the City's Financial Advisor, a debt margin of $40,322,857 translates into additional debt capacity of approximately $510 million in bonds
(depending on factors such as the number of sales and the interest environment).
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 FY18, the City's legal debt margin is $40,008,367. This means the City could issue debt (bonds) up to
an amount that generates a maximum annual debt service requirement of less than $40,008,367.
Debt Service Funds Overview
In FY 2015-16, the City refinanced the remainder of its 2006 Series Water & Sewer Revenue Bonds as a portion of the Series 2016 General Obligation Bonds and refinanced a
portion of its 2009 Series Water & Sewer Revenue Bonds as a portion of the Series 2016A General Obligation Bonds. Debt service payments on the Series 2014, 2016 and 2016A
Bonds will be supported by the Water & Sewer Fund 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.
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.
96
YEAR PRINCIPAL INTEREST TOTAL
2018 2,100,051 1,146,028 3,246,079
2019 2,144,601 1,100,965 3,245,566
2020 2,054,274 1,051,330 3,105,604
2021 2,195,611 998,943 3,194,554
2022 2,277,000 933,956 3,210,956
2023 2,215,000 860,319 3,075,319
2024 2,285,000 788,406 3,073,406
2025 2,365,000 711,219 3,076,219
2026 2,445,000 631,731 3,076,731
2027 2,530,000 543,128 3,073,128
2028 2,630,000 444,369 3,074,369
2029 2,735,000 340,794 3,075,794
2030 2,845,000 231,450 3,076,450
2031 2,970,000 104,350 3,074,350
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 $34,501,537 $9,956,338 $44,457,875
-
0.5
1.0
1.5
2.0
2.5
3.0
3.5
MillionsTax Debt Service To Maturity
PRINCIPAL INTEREST
97
Tax Debt Service Fund
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
GENERAL OBLIGATION BONDS
PRINCIPAL $525,000 $660,000 $660,000 $660,000 $660,000 $870,000
INTEREST 749,919 695,913 784,774 372,335 784,774 860,494
ISSUANCE COST 75,322 0 0 0 0 0
PAYING AGENT FEES 1,500 2,250 2,250 1,500 2,250 3,000
TOTAL $1,351,741 $1,358,163 $1,447,024 $1,033,835 $1,447,024 $1,733,494
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 $865,000 $885,000 $885,000 $885,000 $885,000 $905,000
INTEREST 299,250 281,749 281,749 144,925 281,749 263,850
ISSUANCE COST 0 0 0 0 0 0
PAYING AGENT FEES 1,250 1,500 1,500 500 1,500 1,500
TOTAL $1,165,500 $1,168,249 $1,168,249 $1,030,425 $1,168,249 $1,170,350
OTHER TAX DEBT
PRINCIPAL $58,977 $208,720 $211,902 $209,472 $209,472 $325,051
INTEREST 2,924 10,436 7,254 382 7,254 21,684
ISSUANCE COST 0 0 0 1,132 1,132 750
PAYING AGENT FEES 0 0 0 0 0 0
TOTAL $61,901 $219,156 $219,156 $210,986 $217,858 $347,485
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 $2,579,142 $2,745,568 $2,834,429 $2,275,246 $2,833,131 $3,251,329
98
93-13 PRINCIPAL - 2010 GO BONDS $115,000 $120,000 $120,000 $120,000 $120,000 $125,000
93-15 PRINCIPAL - 2012 REFUNDING GO BONDS 460,000 810,000 810,000 810,000 810,000 825,000
93-16 PRINCIPAL - 2014 REFUNDING GO BONDS 405,000 75,000 75,000 75,000 75,000 80,000
93-17 PRINCIPAL - 2015 GO BONDS 410,000 425,000 425,000 425,000 425,000 435,000
93-18 PRINCIPAL - 2016 GO BONDS 0 115,000 115,000 115,000 115,000 110,000
93-20 PRINCIPAL - 2017 GO BONDS 0 0 0 0 0 200,000
BOND AND GO PRINCIPAL $1,390,000 $1,545,000 $1,545,000 $1,545,000 $1,545,000 $1,775,000
93-71 PRINCIPAL - 17 COMPUTER REFRESH $0 $131,800 $134,982 $134,982 $134,982 $128,379
93-75 PRINCIPAL - 17 FVFD RADIO REPLACEMENT 0 76,920 76,920 74,490 74,490 69,672
93-76 PRINCIPAL - 18 RADIO REPLACEMENT 0 0 0 0 0 127,000
93-95 PRINCIPAL - 13 PUBLIC WORKS EQUIP 0 0 0 0 0 0
93-96 PRINCIPAL - 08 FIRE TRUCK 58,977 0 0 0 0 0
OTHER DEBT PRINCIPAL $58,977 $208,720 $211,902 $209,472 $209,472 $325,051
93-13 INTEREST - 2010 GO BONDS $116,925 $113,975 $113,975 $57,888 $113,975 $110,300
93-15 INTEREST - 2012 REFUNDING GO BONDS 212,750 200,050 200,050 104,075 200,050 183,700
93-16 INTEREST - 2014 REFUNDING GO BONDS 86,500 81,699 81,699 40,850 81,699 80,150
93-17 INTEREST - 2015 GO BONDS 254,844 245,963 245,963 125,372 245,963 235,744
93-18 INTEREST - 2016 GO BONDS 378,150 335,975 335,975 189,075 335,975 332,600
93-20 INTEREST - 2017 GO BONDS 0 0 88,861 0 88,861 181,850
BOND AND GO INTEREST $1,049,169 $977,662 $1,066,523 $517,260 $1,066,523 $1,124,344
93-71 INTEREST - 17 COMPUTER REFRESH $0 $6,590 $3,408 $0 $3,408 $10,033
93-75 INTEREST - 17 FVFD RADIO REPLACEMENT 0 3,846 3,846 382 3,846 5,301
93-76 INTEREST - 18 PD RADIO REPLACEMENT 0 0 0 0 0 6,350
93-96 INTEREST - 08 FIRE TRUCK 2,924 0 0 0 0 0
OTHER DEBT INTEREST $2,924 $10,436 $7,254 $382 $7,254 $21,684
93-13 FISCAL FEES - 10 GO BONDS $750 $750 $750 $750 $750 $750
93-15 FISCAL FEES - 12 REFUNDING GO BONDS 500 500 500 500 500 500
93-16 FISCAL FEES - 14 REFUNDING GO BONDS 750 1,000 1,000 0 1,000 1,000
93-17 FISCAL FEES - 15 GO BONDS 750 750 750 750 750 750
93-18 FISCAL FEES - 16 GO BONDS 0 750 750 0 750 750
93-20 FISCAL FEES - 17 GO BONDS 0 0 0 0 0 750
FISCAL AGENT FEES $2,750 $3,750 $3,750 $2,000 $3,750 $4,500
93-16 ISSUE COSTS - 14 REFUNDING GO BONDS $0 $0 $0 $0 $0 $0
93-17 ISSUE COSTS - 15 GO BONDS 0 0 0 0 0 0
93-18 ISSUE COSTS - 16 GO BONDS 75,322 0 0 0 0 0
93-20 ISSUE COSTS - COMPUTER REFRESH 0 0 0 750 750 0
93-21 ISSUE COSTS - PD RADIO REPLACEMENT 0 0 0 382 382 750
95-10 ISSUE COSTS - OTHER FINANCING USES 0 0 0 0 0 0
ISSUE COSTS $75,322 $0 $0 $1,132 $1,132 $750
Total for TAX DEBT SERVICE FUND $2,579,142 $2,745,568 $2,834,429 $2,275,246 $2,833,131 $3,251,329
DEBT SERVICE
TAX DEBT SERVICE FUND
ACCOUNT LISTING
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY 18
ADOPTED
BUDGET
99
YEAR PRINCIPAL INTEREST TOTAL
2018 2,100,051 1,146,028 3,246,079
2019 2,144,601 1,100,965 3,245,566
2020 2,054,274 1,051,330 3,105,604
2021 2,195,611 998,943 3,194,554
2022 2,277,000 933,956 3,210,956
2023 2,215,000 860,319 3,075,319
2024 2,285,000 788,406 3,073,406
2025 2,365,000 711,219 3,076,219
2026 2,445,000 631,731 3,076,731
2027 2,530,000 543,128 3,073,128
2028 2,630,000 444,369 3,074,369
2029 2,735,000 340,794 3,075,794
2030 2,845,000 231,450 3,076,450
2031 2,970,000 104,350 3,074,350
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 $34,501,537 $9,956,338 $44,457,875
Tax Debt Service Fund
Summary Schedule of Tax Debt Service to Maturity
100
Tax Debt Service Fund
YEAR PRINCIPAL INTEREST TOTAL
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 $2,735,000 $1,122,025 $3,857,025
YEAR PRINCIPAL INTEREST TOTAL
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 $6,690,000 $899,750 $7,589,750
Schedule of 2010 General Obligation Bonds
By Maturity Date
Schedule of 2012 General Obligation Refunding Bonds
By Maturity Date
101
Tax Debt Service Fund
YEAR PRINCIPAL INTEREST TOTAL
2018 80,000 80,150 160,150
2019 75,000 78,600 153,600
2020 80,000 77,050 157,050
2021 75,000 75,125 150,125
2022 80,000 72,800 152,800
2023 480,000 64,400 544,400
2024 480,000 47,600 527,600
2025 500,000 28,000 528,000
2026 450,000 9,000 459,000
TOTAL $2,300,000 $532,725 $2,832,725
YEAR PRINCIPAL INTEREST TOTAL
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 $8,760,000 $1,904,059 $10,664,059
Schedule of 2014 General Obligation Refund Bonds
Schedule of 2015 General Obligation Bonds
By Maturity Date
By Maturity Date
102
Tax Debt Service Fund
YEAR PRINCIPAL INTEREST TOTAL
2018 110,000 332,600 442,600
2019 115,000 329,225 444,225
2020 120,000 326,300 446,300
2021 125,000 323,850 448,850
2022 125,000 321,350 446,350
2023 125,000 318,850 443,850
2024 130,000 316,300 446,300
2025 130,000 313,050 443,050
2026 140,000 308,300 448,300
2027 900,000 283,000 1,183,000
2028 940,000 237,000 1,177,000
2029 990,000 188,750 1,178,750
2030 1,035,000 138,125 1,173,125
2031 2,245,000 56,125 2,301,125
TOTAL $7,230,000 $3,792,825 $11,022,825
YEAR PRINCIPAL INTEREST TOTAL
2018 200,000 $181,850 $381,850
2019 205,000 177,800 382,800
2020 205,000 173,700 378,700
2021 300,000 167,150 467,150
2022 400,000 157,650 557,650
2023 410,000 147,525 557,525
2024 420,000 136,100 556,100
2025 435,000 123,275 558,275
2026 445,000 110,075 555,075
2027 470,000 94,000 564,000
2028 495,000 74,700 569,700
2029 515,000 54,500 569,500
2030 540,000 33,400 573,400
2031 565,000 11,300 576,300
TOTAL $5,605,000 $1,643,025 $7,248,025
YEAR PRINCIPAL INTEREST TOTAL
2018 $325,051 $21,684 $346,735
2019 329,601 17,134 346,735
2020 199,274 9,049 208,323
2021 200,611 7,712 208,323
2022 127,000 6,350 133,350
TOTAL $1,181,537 $61,929 $1,243,466
By Maturity Date
Estimated Obligations Under Capital Leases
Schedule of 2016 General Obligation Bonds
By Maturity Date
Schedule of 2017 General Obligation Bonds
103
YEAR PRINCIPAL INTEREST TOTAL
2018 2,540,000 1,171,425 3,711,425
2019 2,215,000 1,112,250 3,327,250
2020 2,275,000 1,053,500 3,328,500
2021 2,335,000 992,850 3,327,850
2022 1,905,000 935,225 2,840,225
2023 1,960,000 880,475 2,840,475
2024 2,020,000 816,900 2,836,900
2025 2,100,000 743,300 2,843,300
2026 2,235,000 659,600 2,894,600
2027 2,240,000 568,275 2,808,275
2028 2,335,000 474,500 2,809,500
2029 2,555,000 368,075 2,923,075
2030 2,670,000 250,000 2,920,000
2031 965,000 171,900 1,136,900
2032 1,000,000 132,600 1,132,600
2033 1,045,000 91,700 1,136,700
2034 1,085,000 50,900 1,135,900
2035 380,000 23,400 403,400
2036 395,000 7,900 402,900
Total $34,255,000 $10,504,775 $44,759,775
-
0.5
1.0
1.5
2.0
2.5
3.0
3.5
MillionsRevenue Debt Service To Maturity
PRINCIPAL INTEREST
104
Water and Sewer Debt Service Fund
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
REVENUE BONDS
PRINCIPAL $355,000 $590,000 $220,000 $220,000 $220,000 $605,000
INTEREST 574,290 184,100 184,100 93,150 184,100 179,650
ISSUANCE COST 40,112 0 0 0 0 0
PAYING AGENT FEES 750 750 750 0 750 750
TOTAL $970,152 $774,850 $404,850 $313,150 $404,850 $785,400
REFUNDING BONDS
PRINCIPAL $1,415,000 $1,480,000 $1,850,000 $1,880,000 $1,880,000 $1,935,000
INTEREST 640,222 1,144,475 1,144,475 556,550 1,144,475 991,875
ISSUANCE COST 75,322 0 0 0 0 0
PAYING AGENT FEES 4,100 4,100 4,100 1,500 4,100 4,100
TOTAL $2,134,644 $2,628,575 $2,998,575 $2,438,050 $3,028,575 $2,930,975
OTHER TAX DEBT
PRINCIPAL $0 $0 $0 $0 $0 $0
INTEREST 0 0 0 0 0 0
ISSUANCE COST 0 0 0 0 0 0
PAYING AGENT FEES 0 0 0 0 0 0
TOTAL $0 $0 $0 $0 $0 $0
CERTIFICATES OF OBLIGATION
PRINCIPAL $0 $0 $0 $0 $0 $0
INTEREST 0 0 0 0 0 0
ISSUANCE COST 0 0 0 0 0 0
PAYING AGENT FEES 0 0 0 0 0 0
TOTAL $0 $0 $0 $0 $0 $0
TOTAL WATER AND SEWER
DEBT SERVICE FUND $3,104,796 $3,403,425 $3,403,425 $2,751,200 $3,433,425 $3,716,375
105
(201) 93-13 PRINCIPAL - 10 REFUND GO BONDS (2001 W/S)$525,000 $540,000 $540,000 $540,000 $540,000 $560,000
(201) 93-16 PRINCIPAL - 14 REFUND GO BONDS (2006 W/S)5,000 5,000 5,000 5,000 5,000 5,000
(201) 93-18 PRINCIPAL - 16 REFUND GO BONDS (2006 W/S)0 935,000 935,000 935,000 935,000 965,000
(201) 93-19 PRINCIPAL - 16A REFUND GO BONDS (2009 W/S)0 0 370,000 400,000 400,000 405,000
93-53 PRINCIPAL - 09 W/S BONDS 355,000 370,000 0 0 0 380,000
93-54 PRINCIPAL - 16 W/S BONDS 0 220,000 220,000 220,000 220,000 225,000
93-66 PRINCIPAL - 06 REFUND BONDS 885,000 0 0 0 0 0
BOND PRINCIPAL $1,770,000 $2,070,000 $2,070,000 $2,100,000 $2,100,000 $2,540,000
(201) 93-13 INTEREST - 10 REFUND GO BONDS (2001 W/S)$104,850 $91,500 $91,500 $49,800 $91,500 $75,000
(201) 93-16 INTEREST - 14 REFUND GO BONDS (2006 W/S)214,350 214,250 214,250 148,375 214,250 214,250
(201) 93-18 INTEREST - 16 REFUND GO BONDS (2006 W/S)0 404,575 404,575 189,075 404,575 376,075
(201) 93-19 INTEREST - 16A REFUND GO BONDS (2009 W/S)0 434,150 434,150 169,300 434,150 326,550
93-53 INTEREST - 09 W/S BONDS 481,140 0 0 0 0 0
93-54 INTEREST - 16 W/S BONDS 93,150 184,100 184,100 93,150 184,100 179,650
93-66 INTEREST - 06 REFUND BONDS 321,022 0 0 0 0 0
BOND INTEREST $1,214,512 $1,328,575 $1,328,575 $649,700 $1,328,575 $1,171,525
(201) 93-13 FISCAL FEES - 10 REFUND GO BONDS (2001 W/S)$750 $750 $750 $750 $750 $750
(201) 93-16 FISCAL FEES - 14 REFUND GO BONDS (2006 W/S)1,850 1,850 1,850 0 1,850 1,850
(201) 93-18 FISCAL FEES - 16 REFUND GO BONDS (2006 W/S)0 750 750 0 750 750
(201) 93-19 FISCAL FEES - 16A REFUND GO BONDS (2009 W/S)0 750 750 750 750 750
93-53 FISCAL FEES - 09 W/S BONDS 750 0 0 0 0 0
93-54 FISCAL FEES - 16 W/S BONDS 40,112 750 750 0 750 750
93-66 FISCAL FEES - 06 REFUND BONDS 750 0 0 0 0 0
93-67 FISCAL FEES - 14 REFUND BONDS 750 0 0 0 0 0
FISCAL AGENT FEES $44,962 $4,850 $4,850 $1,500 $4,850 $4,850
(201) 93-13 ISSUE COSTS - 10 REFUND GO BONDS (2001 W/S)$0 $0 $0 $0 $0 $0
(201) 93-16 ISSUE COSTS - 14 REFUND GO BONDS (2006 W/S)000000
(201) 93-18 ISSUE COSTS - 16 REFUND GO BONDS (2006 W/S)000000
(201) 93-19 ISSUE COSTS - 16A REFUND GO BONDS (2009 W/S)75,322 0 0 0 0 0
95-10 ISSUE COSTS - OTHER FINANCING USES 000000
ISSUE COSTS $75,322 $0 $0 $0 $0 $0
Total for W/S DEBT FUND $3,104,796 $3,403,425 $3,403,425 $2,751,200 $3,433,425 $3,716,375
DEBT SERVICE
WATER AND SEWER FUND
ACCOUNT LISTING
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY 18
ADOPTED
BUDGET
106
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2018 2,315,000 225,000 991,775 179,650 3,306,775 404,650 3,711,425
2019 1,985,000 230,000 937,150 175,100 2,922,150 405,100 3,327,250
2020 2,040,000 235,000 883,050 170,450 2,923,050 405,450 3,328,500
2021 2,100,000 235,000 827,100 165,750 2,927,100 400,750 3,327,850
2022 1,665,000 240,000 774,225 161,000 2,439,225 401,000 2,840,225
2023 1,715,000 245,000 724,325 156,150 2,439,325 401,150 2,840,475
2024 1,770,000 250,000 665,700 151,200 2,435,700 401,200 2,836,900
2025 1,840,000 260,000 598,500 144,800 2,438,500 404,800 2,843,300
2026 1,970,000 265,000 524,000 135,600 2,494,000 400,600 2,894,600
2027 1,960,000 280,000 443,575 124,700 2,403,575 404,700 2,808,275
2028 2,045,000 290,000 359,750 114,750 2,404,750 404,750 2,809,500
2029 2,255,000 300,000 263,675 104,400 2,518,675 404,400 2,923,075
2030 2,360,000 310,000 157,800 92,200 2,517,800 402,200 2,920,000
2031 640,000 325,000 92,400 79,500 732,400 404,500 1,136,900
2032 665,000 335,000 66,300 66,300 731,300 401,300 1,132,600
2033 695,000 350,000 39,100 52,600 734,100 402,600 1,136,700
2034 720,000 365,000 12,600 38,300 732,600 403,300 1,135,900
2035 - 380,000 - 23,400 - 403,400 403,400
2036 - 395,000 - 7,900 - 402,900 402,900
- - - - - - -
TOTAL 28,740,000$5,515,000$ 8,361,025$ 2,143,750$ 37,101,025$7,658,750$ 44,759,775$
100% WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
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 2,370,000$ -$ 182,500$ -$ 2,552,500$ -$ 2,552,500$
100% WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
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 5,810,000$ -$ 1,644,250$ -$ 7,454,250$ -$ 7,454,250$
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
(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)
REVENUE BONDS BY MATURITY DATE
REVENUE BONDS BY MATURITY DATE
107
WATER AND WASTEWATER REVENUE DEBT SERVICE
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2018 965,000 - 376,075 - 1,341,075 - 1,341,075
2019 980,000 - 346,900 - 1,326,900 - 1,326,900
2020 1,010,000 - 322,100 - 1,332,100 - 1,332,100
2021 1,025,000 - 301,750 - 1,326,750 - 1,326,750
2022 320,000 - 288,300 - 608,300 - 608,300
2023 325,000 - 281,850 - 606,850 - 606,850
2024 330,000 - 275,300 - 605,300 - 605,300
2025 340,000 - 266,900 - 606,900 - 606,900
2026 1,420,000 - 233,400 - 1,653,400 - 1,653,400
2027 365,000 - 195,875 - 560,875 - 560,875
2028 380,000 - 177,250 - 557,250 - 557,250
2029 1,635,000 - 126,875 - 1,761,875 - 1,761,875
2030 1,720,000 - 43,000 - 1,763,000 - 1,763,000
TOTAL 10,815,000$-$ 3,235,575$ -$ 14,050,575$-$ 14,050,575$
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2018 380,000 - - - 380,000 - 380,000
TOTAL 380,000$ -$ -$ -$ 380,000$ -$ 380,000$
SCHEDULE OF 2009 WATERWORKS & WASTEWATER BONDS
REVENUE BONDS BY MATURITY DATE
DEBT SUPPORTED BY WATERWORKS AND SEWER SYSTEM
(REFINANCED AS A PORTION OF THE SERIES 2016 GENERAL OBLIGATION BONDS)
SCHEDULE OF 2006 WATERWORKS AND WASTEWATER SYSTEM
108
WATER AND WASTEWATER REVENUE DEBT SERVICE
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2018 - 225,000 - 179,650 - 404,650 404,650
2019 - 230,000 - 175,100 - 405,100 405,100
2020 - 235,000 - 170,450 - 405,450 405,450
2021 - 235,000 - 165,750 - 400,750 400,750
2022 - 240,000 - 161,000 - 401,000 401,000
2023 - 245,000 - 156,150 - 401,150 401,150
2024 - 250,000 - 151,200 - 401,200 401,200
2025 - 260,000 - 144,800 - 404,800 404,800
2026 - 265,000 - 135,600 - 400,600 400,600
2027 - 280,000 - 124,700 - 404,700 404,700
2028 - 290,000 - 114,750 - 404,750 404,750
2029 - 300,000 - 104,400 - 404,400 404,400
2030 - 310,000 - 92,200 - 402,200 402,200
2031 - 325,000 - 79,500 - 404,500 404,500
2032 - 335,000 - 66,300 - 401,300 401,300
2033 - 350,000 - 52,600 - 402,600 402,600
2034 - 365,000 - 38,300 - 403,300 403,300
2035 - 380,000 - 23,400 - 403,400 403,400
2036 - 395,000 - 7,900 - 402,900 402,900
TOTAL -$ 5,515,000$ -$ 2,143,750$ -$ 7,658,750$ 7,658,750$
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2018 405,000 - 326,550 - 731,550 - 731,550
2019 420,000 - 318,300 - 738,300 - 738,300
2020 420,000 - 309,900 - 729,900 - 729,900
2021 440,000 - 299,100 - 739,100 - 739,100
2022 470,000 - 285,450 - 755,450 - 755,450
2023 485,000 - 268,700 - 753,700 - 753,700
2024 510,000 - 248,800 - 758,800 - 758,800
2025 525,000 - 228,100 - 753,100 - 753,100
2026 550,000 - 206,600 - 756,600 - 756,600
2027 570,000 - 184,200 - 754,200 - 754,200
2028 590,000 - 161,000 - 751,000 - 751,000
2029 620,000 - 136,800 - 756,800 - 756,800
2030 640,000 - 114,800 - 754,800 - 754,800
2031 640,000 - 92,400 - 732,400 - 732,400
2032 665,000 - 66,300 - 731,300 - 731,300
2033 695,000 - 39,100 - 734,100 - 734,100
2034 720,000 - 12,600 - 732,600 - 732,600
TOTAL 9,365,000$ -$ 3,298,700$ -$ 12,663,700$-$ 12,663,700$
REVENUE BONDS BY MATURITY DATE
SCHEDULE OF 2009 WATERWORKS AND WASTEWATER SYSTEM
(A PORTION REFINANCED AS THE SERIES 2016A GENERAL OBLIGATION BONDS)
DEBT SUPPORTED BY WATERWORKS AND SEWER SYSTEM
SCHEDULE OF 2016 WATERWORKS AND WASTEWATER SYSTEM
109
Capital Improvement Program
110
Capital Improvement Program
_____________________________________________________________
Capital Improvements Program (CIP) Summary
The Capital Improvements Program (CIP) is a five-year planning tool used to identify capital
expenditure needs of the City of Friendswood. The program and plan outlines capital
improvements costs and potential funding sources. In addition to information taken from
the City’s CIP plan, this section of the budget document, will provide estimates for future
operating impact (if any) related to each capital improvement project included.
The City’s capital improvements program consists of a capital budget which includes
projected expenditures for the current fiscal year. Capital expenditures, defined as
tangible assets or projects with estimated cost of at least $5,000 and a useful life of at least
five (5) years, are part of the capital budget. The second part of the City’s CIP is the capital
program which consists of anticipated capital expenditures to be purchased or projects to be
completed in the future; beyond the current fiscal year. The CIP categorizes and accounts
for key capital requirements related to expenditures excluded from the capital outlay of the
departmental operating budgets. Our City’s CIP includes significantly costly, non-recurring
projects with multiple year life expectancies. These tangible items or projects become fixed
assets for the City. Examples include:
Building construction, additions or renovations (Ex.– Fire Station, Activity Center)
Park improvements (Ex.- hiking/biking trails, sportsparks, restrooms)
Major repairs or construction of streets (Ex.– Woodlawn, Blackhawk Boulevard
Phase II)
Water and sewer improvements (Ex.– Lift Station #23 Rehabilitation)
Drainage improvements (Ex.– Mud Gulley detention & conveyance)
Major equipment replacements/purchases (Ex.– Police Department Mobile Radios)
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
most recently approved by City Council in May 2017. Information from the City’s CIP plan
is included in this section of our budget document. It reflects the capital improvements
identified, to date, for inclusion in the City’s future capital budget and the capital program.
111
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:
Other Long-range Financial Planning Tools
The capital improvements proposed in the CIP are directly impacted by the City’s other
strategic and long-term planning tools. Our Multi-Year Financial Plan (MYFP)is a five
year projection of operational expenses, property values, tax rate estimates, outstanding
debt and anticipated new one-time or ongoing programs. CIP project cost estimates are
included in the MYFP’s anticipated new one-time or on-going programs.
The City’s Master Plans, such as the Parks and Open Space Master Plan, Streets
Master Plan and Utility Drainage Master Plan also help to determine capital
improvement needs and priorities. Take the Parks and Open Space Master Plan for
example. The plan’s timeframe is one to ten years and provides guidelines for Parks and
Facility improvements as our City’s population grows. Based on National Recreation and
Parks Association (NRPA) Standards, our Plan recommends 100 acres of park land space per
1,000 residents. With the purchase of 27.7 acres of land in fiscal year 2016, the City
currently has approximately 357 acres park land. At build-out, population is estimated to
be 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
Financial Debt Capacity
Community Development Opportunities
Land Availability
Staffing Resources
Stakeholder Input
Direction from City Council
How much can the City borrow for improvements?
Is new residential/commercial building expected in the City?
Is the City nearing its build-out capacity?
Can existing staff levels manage the CIP projects?
Staff, Citizens, Committees, Boards and Commissions
Project Priorities and Available Funding
112
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 2017 – 2018, our population is expected to reach 40,426; an 11.4%
increase in 7 years and an increase of 28.2% 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 will be almost equally balanced between utility infrastructure and drainage
improvements to streets, parks, facilities and drainage improvements. 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 streets, parks, facilities and
drainage projects. Water and Sewer Operating Fund working capital and Water and Sewer
Revenue Bonds approved in 2006, 2009 and 2016 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 $14,756,720 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 and listed below
almost $6.5 million for ongoing phases of several of the bond projects authorized in 2013
and $4.3 million for water and sewer utility projects.
Streets Improvements – Woodlawn (FM 2351 to Shadowbend) and Blackhawk
Boulevard (Link Road to Regal Pine)
Water and Sewer Utilities Improvements – Blackhawk Waste Water Treatment
Plant 3rd clarifier construction and Lift Station #23 rehabilitation
Further portions of this document will show that 66% 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 34% of the CIP program. Beyond the next five
years, the proposed CIP focus will shift toward streets, drainage and facilities improvements
consisting of 59% of the plan. Utilities projects will then make up 41% of the plan.
CIP Impact on the Operating Budget
The Capital Improvement Program has a direct effect on the City’s operating budget.
During the annual budget process, ongoing costs for repairs, maintenance, operational
expenditures and in some cases, new personnel cost resulting from capital improvements
are addressed. Also addressed by City Council and staff throughout each fiscal year, is the
operating impact on the budget resulting from matching grants portions of capital projects,
capital lease purchases of equipment and undesignated fund balance appropriations for
capital improvements.
113
Capital Improvement Program
_____________________________________________________________
For example, the following estimated maintenance and operating costs for capital
improvements are included in the proposed operating budget for fiscal year 2017 – 2018.
Annually, adjustments are made to the estimates based on the Municipal Cost Index percent
of change.
Operational supplies cost – approximately $0.38 to $1.13 per sq. ft.
Facilities electricity cost – approximately $3.75 to $3.81 per sq. ft.
Building maintenance cost – approximately $1.13 to $1.58 per sq. ft.
Janitorial services cost – approximately $1.11 to $1.29 per sq. ft.
Water, sewer & storm water line cleaning/maintenance – approximately $1,936 per mile
Wastewater Treatment – approximately $1.35 per 1,000 gallons
Based on the cost estimates above, the detailed CIP project pages which follow will include
the budgetary operating impact of each project. The chart below shows the relationship
between the City’s operating and capital budgets. The overlapping area depicts the
operational impact of projects included in our CIP.
Facilities &
Equipment
Improvements
$2,610,316
4%
Street
Improvements
$20,811,198
28%
Parks &
Recreation
Improvements
$300,453
1%
Water
Improvements
$33,900,000
46%
Sewer
Improvements
$14,792,494
20%
Drainage
Improvements
1,000,000
1%
Proposed CIP Funding Uses
Fiscal Years 2018 - 2022
$73,414,461
114
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
$115.7 million; of which, $68.8 million is to be general obligation funds supported and
$46.9 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.
FY18
Operating Budget
$56,304,237
FY18
Capital Budget
$14,756,720FY18 Annual Capital Project
Operating Impact
$21,795 (estimated)
115
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. In fiscal year 2016, the City completed a bond
issuance of $5.6 million to complete the construction of a 3rd clarifier at the Blackhawk
Waste Water Treatment Plant and replacement of the City’s lift station #23 (Crazy Horse).
Along with these projects, the City’s 5-year CIP includes replacement of a 42” water main
and FM 528 water line, additional water plant rehabilitations and lift station replacements.
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 FY18.
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. Included in the FY16
budget was $8.6 million for the 2nd round of the bonds. City Council appropriated $6.1
million during FY17 to finish out the round 3 projects that were scheduled for completion in
years 1 and 2 of the City’s CIP. This year’s budget reflects residual bond proceeds totaling
about $6.5 million.
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.
116
Capital Improvement Program
_____________________________________________________________
Street Improvements and Economic Development Improvements Funds
In the May 2016 election, City of Friendswood voters approved an additional half-cent sales
tax; of which 3/8 will support streets improvements and 1/8 will support economic
development improvements to the City’s downtown area. During the 5-year CIP plan, the
sales tax for street improvements is projected to equal about $6.2 million and the economic
development improvements sales tax is expected to generate approximately $2.0 million.
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 approximately $500,000,
for this capital expenditure. The CIP proposed $500,000 in FY18 and $500,000 for each
fiscal year 2019 through 2022.
The City’s recommended significant non-routine capital expenditures for the next five years
of the CIP plan, totaling $73.4 million, will be detailed in further parts of this section of the
budget document. The following tables summarize the CIP plan expenditures by project
year and category. Schedules follow which provide proposed project names, accounting
project identification numbers (if assigned), budget estimates and operating impact (if any).
Undesignated
General Fund
Balance
Supported,
$1,000,000
1%
Park Land
Dedication Fund
Supported,
$300,453
1%
General Fund
Operating Budget
Supported,
$2,500,000
3%
General
Obligation Bonds
Supported,
$6,464,476
9%
Streets
Improvements
Fund Supported,
$11,846,722
16%
Economic
Development
Fund Supported,
$2,610,316
4%
Water & Sewer
Operating Fund
Supported,
$1,500,000
2%
Water & Sewer
Revenue Bonds
Supported,
$47,192,494
64%
Proposed CIP Funding Uses
Fiscal Years 2018 - 2022
$73,414,461
117
Capital Improvement Program
_____________________________________________________________
Proposed General
Obligations Funds 2018 2019 2020 2021 2022
Total 5 Year
Plan
Drainage
Estimated Cost $ 0 $ 1,000,000 $ 0 $ 0 $ 0 $ 1,000,000
Authorized Funds $ 0 $ 1,000,000 $ 0 $ 0 $ 0 $ 1,000,000
Supplemental Funds Needed $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Facilities & Equipment
Estimated Cost $ 734,878 $ 461,885 $ 466,504 $ 471,169 $ 475,881 $ 2,610,316
Authorized Funds $ 734,878 $ 461,885 $ 466,504 $ 471,169 $ 475,881 $ 2,610,316
Supplemental Funds Needed $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Parks
Estimated Cost $ 132,443 $ 42,001 $ 42,002 $ 42,003 $ 42,004 $ 300,453
Authorized Funds $ 132,443 $ 42,001 $ 42,002 $ 42,003 $ 42,004 $ 300,453
Supplemental Funds Needed $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Streets
Estimated Cost $ 9,286,905 $ 2,845,653 $ 2,869,110 $ 2,892,801 $ 2,916,729 $ 20,811,198
Authorized Funds $ 9,286,905 $ 2,845,653 $ 2,869,110 $ 2,892,801 $ 2,916,729 $ 20,811,198
Supplemental Funds Needed $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Total G.O. Funds
Estimated Cost $ 10,154,226 $ 4,349,539 $ 3,377,616 $ 3,405,973 $ 3,434,614 $ 24,721,967
Authorized Funds $ 10,154,226 $ 4,349,539 $ 3,377,616 $ 3,405,973 $ 3,434,614 $ 24,721,967
Supplemental Funds Needed $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Proposed Utility Funds 2018 2019 2020 2021 2022
Total 5 Year
Plan
Sewer Improvements
Estimated Cost $ 4,602,494 $ 5,300,000 $ 4,290,000 $ 300,000 $ 300,000 $ 17,792,494
Authorized Funds $ 4,602,494 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 5,802,494
Supplemental Funds Needed $ 0 $ 5,000,000 $ 3,990,000 $ 0 $ 0 $ 8,990,000
Water Improvements
Estimated Cost $ 0 $24,450,000 $ 7,450,000 $ 2,000,000 $ 0 $ 33,900,000
Authorized Funds $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Supplemental Funds Needed $ 0 $24,450,000 $ 7,450,000 $ 2,000,000 $ 0 $ 33,900,000
Total Utility Funds
Estimated Cost $ 4,602,494 $29,750,000 $11,740,000 $ 2,300,000 $ 300,000 $ 48,692,494
Authorized Funds $ 4,602,494 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 5,802,494
Supplemental Funds Needed $ 0 $29,450,000 $11,440,000 $ 2,000,000 $ 0 $ 42,890,000
118
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
$1,736,032 $462,500 $2,931,625 $1,432,939 $1,910,586 $500,000
Economic Development
Administration Grant Fund 0 0 34,023 0 34,023 0
Texas Department of
Rural Affairs Grant Fund 515,313 0 28,966 11,116 17,850 0
Police Investigations Fund 0 0 0 0 0 0
Park Land Dedication Fund 0 42,620 212,623 0 212,623 132,443
Streets Improvements Fund 0 955,342 955,342 - - 2,322,429
Economic Development
Improvements Fund 0 318,781 289,781 - - 734,878
7,064,773 6,683,978 6,369,270 5,690,401 6,891,218 6,464,476
150,290 300,000 1,692,943 419,824 559,765 300,000
2006 Water and Sewer
732,720 0 276,167 2,903 284,068 0
10,011 0 379,653 0 331,491 0
140,527 3,619,765 5,479,803 948,507 1,264,676 4,302,494
Water and Sewer
Funding to be Determined 0 0 0 0 0 0
$10,349,666 $12,382,986 $18,650,195 $8,505,691 $11,506,299 $14,756,720
Capital Projects
Construction Funds
General Fund
Project Summary by Fund
General Obligation
Water and Sewer Fund
Construction Fund
2009 Water and Sewer
Construction Fund
2016 Water and Sewer
Construction Fund
119
Asphalt Overlay Program $0 $425,000 $1,754,338 $975,319 $1,192,795 $0 $0 $0 $0 $0
Brittany Bay Blvd 0000000000
Concrete Repairs 47,2630000500,000 500,000 500,000 500,000 500,000
Friendswood Link Road 823,026 0 64,739 0 0 0 0000
Laura Leigh Street Repair 0000000000
FM 528 Traffic Signal 0 000000000
Pavement Master Plan 037,50057,351 04,9780 0000
Baker Road 0000000000
Stadium Lane Parking 0000000000
STREET PROJECTS $870,289 $462,500 $1,876,428 $975,319 $1,197,773 $500,000 $500,000 $500,000 $500,000 $500,000
Cowards Creek Drainage $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Dickinson Bayou Drainage 0000000000
Mud Gully Detention & Conveyance 0000001,000,000 0 0 0
FM 518 (Downtown) Drainage 0 000000000
DRAINAGE PROJECTS $0 $0 $0 $0 $0 $0 $1,000,000 $0 $0 $0
Centennial Park Ph II & III $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Centennial Park Field Lighting 0000000000
Stevenson Park Playground Renovation 0000000000
Stevenson Park Tennis & Basketball Courts 0000000000
Stevenson Park Gazebo (ramp & handrailing)0000000000
Stevenson Park Gazebo (driveway)0000000000
Stevenson Park Inflatable Water Feature 0000000000
Stevenson Park Pool Replaster 60,998000000000
Stevenson Park Splash Pad Improvements 0000000000
Stevenson Park Bridge to Old City Park 92,00003,880 03,8800 0000
Stevenson Park Sidewalk Pavers 145,872 0 3,612 0 3,612 0 0000
1776 Park/West Ranch Canoe Portage 0 000000000
Imperial Estates Disc Golf Course 0000000000
Imperial Estates Dog Training Park 0000000000
Imperial Estates Hike & Bike Trails 0000000000
Parks Improvements (Scenario 1 & Lake Friendswood)103,557 0 587,909 276,309 360,921 0 0000
Renwick Lighting 0000000000
PARKS PROJECTS $402,427 $0 $595,401 $276,309 $368,413 $0 $0 $0 $0 $0
Animal Control Facility $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PSB Security System 5,483000000000
Library Expansion Project 144,649 0 141,248 89,838 119,783 0 0000
Library Parking Lot Improvements 0000000000
City Hall HVAC Replacement 0000000000
City Hall Roof Replacement 179,069 000000000
Senior Activity Building Study 005,000 0 00 0000
Public Works HVAC Replacement 0000000000
Public Works Building Renovation 0000000000
Fire Station #1 Demo 0000000000
FACILITY PROJECTS $329,201 $0 $146,248 $89,838 $119,783 $0 $0 $0 $0 $0
Public Works Capital Equipment $81,434 $0 $102,652 $0 $102,652 $0 $0 $0 $0 $0
Parks & Recreation Capital Equipment 52,681000000000
Information Technology Computer Capital Equipment 0 0 210,896 91,473 121,964 0 0000
Public Safety Capital Equipment 0000000000
EQUIPMENT PROJECTS $134,115 $0 $313,548 $91,473 $224,616 $0 $0 $0 $0 $0
GENERAL FUND PROJECTS $1,736,032 $462,500 $2,931,625 $1,432,939 $1,910,585 $500,000 $1,500,000 $500,000 $500,000 $500,000
FY22
Proposed
Budget
Capital Improvement Plan
FY17-18 Budget
General Fund
FY16
ActualProject Name
FY18
Adopted
Budget
FY19
Proposed
Budget
FY17
Original
Budget
FY17
Amended
Budget
FY21
Proposed
Budget
FY20
Proposed
Budget
FY17
Year End
Estimate
FY17
YTD
6/30/17
120
General Fund (001)
Capital Improvement Projects
Account Listing
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
58-00 Operating Equipment $33,612 $0 $10,000 $0 $0 $0
66-10 Building Renovations 179,069 0 0 0 0 0
78-00 Contract Services 0 0 51,646 0 51,646 0
81-12 Environmental Testing 2,715 0 2,667 0 977 0
81-20 Buildings 000000
81-40 Building Renovations 000000
82-30 Parking/Driveways 000000
84-00 Capital Operating Equipment 63,035 0 271,828 114,258 121,964 0
88-00 Capital Equipment 5,483 0 0 0 0 0
85-91 Construction (Contracted)45,288 0 82,649 67,053 67,160 0
85-96 Surveying 00 0 0 0 0
85-97 Soil/Concrete Testing 00 0 0 0 0
General Government Total $329,201 $0 $418,789 $181,311 $241,747 $0
58-00 Operating Equipment <$5000 $0 $0 $0 $0 $0 $0
78-00 Contract Services 0 0 0 0 0 0
81-20 Buildings 000000
85-81 Preliminary Study 00 0 0 0 0
85-82 Design Engineering 00 0 0 0 0
85-83 Architectural Services 0 0 0 0 0 0
85-91 Construction (Contracted)00 0 0 0 0
Public Safety Total $0$0$0$0$0$0
65-10 Street Maintenance $0 $0 $0 $0 $0 $0
78-00 Contract Services 0 37,500 37,500 0 4,978 0
81-11 Easements And Row 47,263 0 0 0 0 0
85-12 Asphalt Streets 0 425,000 1,754,338 975,319 1,192,795 500,000
85-30 Drainage Improvements 000000
85-91 Construction (Contracted)812,012 0 60,857 0 0 0
85-96 Surveying 00 0 0 0 0
85-97 Construction Testing 11,014 0 64,738 0 0 0
88-00 Capital Equipment 81,434 0 0 0 102,652 0
Public Works Total $951,723 $462,500 $1,917,433 $975,319 $1,300,425 $500,000
58-00 Operating Equipment < $5000 $0 $0 $0 $0 $0 $0
65-61 Swimming Pool Maintenance 60,998 0 0 0 0
85-60 Parks Improvements 109,634 0 127,192 0 0 0
85-82 Design Engineering 64,247 0 5,753 8,072 8,072 0
85-91 Construction (Contracted)153,307 0 453,701 265,109 350,792 0
85-96 Surveying 3,600 0 0 0 0 0
85-97 Soil/Concrete Testing 8,600 0 0 0 0 0
85-98 Misc Construction Costs 2,041 0 2,756 3,129 3,649 0
85-99 Geotechnical Services 0 0 6,000 0 5,900 0
88-00 Capital Equipment 52,681 0 0 0 0 0
Culture & Recreation Total $455,108 $0 $595,402 $276,310 $368,413 $0
81-10 Land $0 $0 $0 $0 $0 $0
81-12 Environmental Assess 0 0 0 0 0 0
81-13 Appraisals 000000
81-15 Storm Water Detention 0 0 0 0 0 0
85-96 Surveying 00 0 0 0 0
Financial Admin Total $0 $0 $0 $0 $0 $0
GENERAL FUND PROJECTS $1,736,032 $462,500 $2,931,625 $1,432,939 $1,910,586 $500,000
121
Capital Improvement Plan
FY17-18 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)224,730 0 46,768 47,249 47,249 0000 0
Woodlawn (FM 2351 to Shadowbend)0 400,000 537,787 44,760 486,364 665,584 0 0 0 0
Townes Road (Lucian to Crofter Glen)224,730 0 0 4,304 8,579 0000 0
Mary Ann (FM 518 to Christina)224,730 0 283,895 476,575 477,807 0000 0
Blackhawk (Link Road to Whittier)01,816,133 0 0 0 0000 0
Blackhawk (Whittier to Pennystone)02,002,933 979,879 284,878 706,886 0000 0
Blackhawk (Pennystone to Regal Pine)01,633,934 0 0 0 5,798,892 0 0 0 0
Winding Road (Melody to Riverside)224,730 0 2,394 2,701 44,479 0000 0
Friendswood Link Road 000000000 0
Blackhawk Boulevard 000000000 0
Oak Vista Drive 000000000 0
Wandering Trail 000000000 0
Other Street Improvements (as needed)0 830,978 114,880 0 195,042 0000 0
STREET PROJECTS $898,920 $6,683,978 $1,965,602 $860,467 $1,966,407 $6,464,476 $0 $0 $0 $0
Annalea Whitehall Drain Phase II - IV $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Clover Acres Drainage 000000000 0
Coward Creek Watershed 000000000 0
Glennshannon Drainage 000000000 0
Mission Estates Outfall 000000000 0
Praire Wilde Drainage 000000000 0
Sun Meadow Drainage Phase II - V 000000000 0
W. Edgewood (FM 2351) Drainage Outfall Wegner Ditch000000000 0
Woodlawn Drainage 000000000 0
Library Expansion Project-Drawings 000000000 0
Baker Road Detention 000000000 0
Shadowbend Drainage Phase II 000000000 0
Shadowbend Drainage Phase III 000000000 0
Melody Lane Drainage 000000000 0
FM 518 Drainage Improvements 000000000 0
Mud Gully Detention & Conveyance 000000000 0
Southern Panhandle Reg. Detention 000000000 0
Northern Panhandle Reg. Detention 000000000 0
DRAINAGE PROJECTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Centennial Park Ph II & III $27,242 $0 $0 $3,576 $3,576 $0 $0 $0 $0 $0
Stevenson Park Improvements 589,017 0 22,597 9,169 9,169 0000 0
Centennial Park Basketball Pavilion 36,500 0 145,300 463,879 463,879 0000 0
Lake Friendswood Improvements 238,231 0 97,982 441,774 441,774 0000 0
1776 Park, Imperial Estates Improvements 000000000 0
Expansion of Existing Parks 11,25100000000 0
Friendswood Sports Park Improvements 1,218,874 0 183,390 29,930 29,930 0000 0
Brick Pavers for Downtown 45,000 0 8,519 1,500 1,500 0000 0
Old City Park 234,000 0 10,500 13,850 13,850 0000 0
PARKS PROJECTS $2,400,114 $0 $468,288 $963,677 $963,677 $0 $0 $0 $0 $0
Fire Station #4 Expansion $88,411 $0 $230,225 $202,555 $196,980 $0 $0 $0 $0 $0
Fire Station #5 Construction 2,202,388 0 3,699,737 3,632,532 3,732,983 0000 0
Public Safety Bldg Ph I 000000000 0
Animal Control Building 000000000 0
Library Expansion 1,474,940 0 5,417 31,170 31,170 0000 0
City Hall Parking Lot Expansion 000000000 0
Civic Center 000000000 0
Records Retention Center 000000000 0
FACILITY PROJECTS $3,765,739 $0 $3,935,379 $3,866,257 $3,961,133 $0 $0 $0 $0 $0
GENERAL OBLIGATION FUND PROJECTS $7,064,773 $6,683,978 $6,369,269 $5,690,401 $6,891,216 $6,464,476 $0 $0 $0 $0
Source for Future Years: The Capital Improvement Program Manual
FY22
Proposed
Budget
FY19
Proposed
Budget
FY20
Proposed
Budget
FY17
YTD
6/30/17Project Name
FY18
Adopted
Budget
FY21
Proposed
Budget
FY16
Actual
FY17
Year End
Estimate
FY17
Original
Budget
FY17
Amended
Budget
122
General Obligation Bonds Fund (250 - 255)
Capital Improvement Projects
Account Listing
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
81-20 Buildings $0 $0 $0 $0 $0 $0
85-83 Architectural Services 23,36400000
85-91 Construction (Contracted)1,451,577 0 5,417 31,170 31,170 0
General Government Total $1,474,940 $0 $5,417 $31,170 $31,170 $0
85-82 Design Engineering$31,693 $0 $88,569 $55,011 $88,569 $0
85-83 Architectural Services 000000
85-91 Construction (Contracted)2,259,106 0 3,841,394 3,780,075 3,841,394 0
85-97 Soil/Concrete Testing 000000
88-00 Capital Equipment 000000
Public Safety Total $2,290,799 $0 $3,929,963 $3,835,086 $3,929,963 $0
85-10 Street & Sidewalk Improv $857,378 $6,683,978 $400,000 $480,741 $536,287 $6,464,476
85-82 Design Engineering 20,625 0 940,536 359,814 805,054 0
85-84 Constr Administration 000000
85-91 Construction (Contracted)0 0 584,312 0 584,312 0
85-96 Surveying 000000
85-97 Construction Testing 20,918 0 40,754 19,912 40,754 0
Public Works Total $898,920 $6,683,978 $1,965,602 $860,467 $1,966,407 $6,464,476
58-00 Operating Equipment < $5000 $7,757 $0 $0 $4,845 $4,845 $0
78-30 Rental 15,42600000
82-20 Lighting 328,34500000
82-30 Other Property Imprvmnts/Parking 000000
82-40 Fence 000000
85-60 Parks Improvements 150,618 0 5,833 22,129 22,129 0
85-65 Restrooms 346,848 0 20,738 8,200 8,200 0
85-82 Design Engineering 0010,500 0 0 0
85-83 Architectural Services 0 0 3,860 1,930 1,930 0
85-85 Construction Inspection 2,50000000
85-91 Construction (Contracted)1,511,262 0 416,061 924,744 924,742 0
85-96 Surveying 9,37500000
85-97 Soil/Concrete Testing 17,598 0 11,296 1,831 1,831 0
85-98 Misc Construction Costs 10,38600000
Culture & Recreation Total $2,400,114 $0 $468,288 $963,679 $963,677 $0
GENERAL OBLIGATION FUND PROJECTS $7,064,773 $6,683,978 $6,369,270 $5,690,401 $6,891,218 $6,464,476
123
Capital Improvement Plan
FY17-18 Budget
Economic Development Administration Grant Fund
Fund 140
FM 2351/Beamer Rd. Water Imprvmnts $0 $0 $23,772 $0 $23,772 $0 $0 $0 $0 $0 $0 $0
DISTRIBUTION PROJECTS $0 $0 $23,772 $0 $23,772 $0 $0 $0 $0 $0 $0 $0
FM 2351/Beamer Rd. Sewer Imprvmnts $0 $0 $10,251 $0 $10,251 $0 $0 $0 $0 $0 $0
COLLECTION PROJECTS $0 $0 $10,251 $0 $10,251 $0 $0 $0 $0 $0 $0 $0
EDA GRANT FUND PROJECTS $0 $0 $34,023 $0 $34,023 $0 $0 $0 $0 $0 $0 $0
Economic Development Grant Fund (140)
Capital Improvement Projects
Account Listing
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/16
FY17
Year End
Estimate
FY18
Base
Budget
FY18
DP/FA
W
FY18
Adopted
Budget
81-11 Easements And Row $0 $0 $0 $0 $0 $0 $0 $0
85-10 Street & Sidewalk Improv 00000000
85-11 Concrete Streets 0 0 0 0 0 0 0 0
85-12 Asphalt Streets 00000000
85-19 Other Street Improvements 00000000
85-30 Drainage Improvements 00000000
85-81 Preliminary Engineering 00 0 0 0000
85-82 Design Engineering 003,007 0 3,007 0 0 0
85-84 Constr Administration 0 0 0 0 0 0 0 0
85-91 Construction (Contracted)0031,016 0 31,016 0 0 0
85-96 Surveying 00 0 0 0000
85-97 Soil/Concrete Testing 00 0 0 0000
85-98 Misc Construction Costs 0 0 0 0 0 0 0 0
85-99 Geotechnical Services 0 0 0 0 0 0 0 0
88-00 Capital Equipment 0 0 0 0 0 0 0 0
PUBLIC WORKS IMPROVEMENTS $0 $0 $34,023 $0 $34,023 $0 $0 $0
EDA GRANT FUND PROJECTS $0 $0 $34,023 $0 $34,023 $0 $0 $0
Project Name
FY19
Proposed
Budget
FY21
Proposed
Budget
FY17
Year End
Estimate
FY20
Proposed
Budget
FY17
YTD
6/30/16
FY18
Base
Budget
FY18
DP/FA
W
FY22
Proposed
Budget
FY18
Adopted
Budget
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
124
Capital Improvement Plan
FY17-18 Budget
Texas Department of Rural Affairs Grant Fund
Fund 142
Fire Station #3 Renovations $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Public Works SCADA System Upgrade - Phase I 0 0 28,966 11,116 17,85000000
Natural Gas Emergency Generators 0000000000
FACILITIES PROJECTS $0 $0 $28,966 $11,116 $17,850 $0 $0 $0 $0 $0
Friendswood Link Road (Phase 2)$515,313 $0 $0 $0 $0 $0 $0 $0 $0 $0
STREET PROJECTS $515,313 $0 $0 $0 $0 $0 $0 $0 $0 $0
TDRA GRANT FUND PROJECTS $515,313 $0 $28,966 $11,116 $17,850 $0 $0 $0 $0 $0
Texas Department of Rural Affairs Grant Fund (142)
Capital Improvement Projects
Account Listing
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/16
FY17
Year End
Estimate
FY18
Adopted
Budget
78-00 Contract Services $0 $0 $0 $0 $0 $0
85-91 Construction (Contracted)515,31300000
85-96 Surveying 000000
85-97 Soil/Concrete Testing 000000
85-98 Misc Construction Costs 000000
85-99 Geotechnical Services 000000
88-00 Capital Equipment 0 0 28,966 11,116 17,850 0
Public Works Total $515,313 $0 $28,966 $11,116 $17,850 $0
TDRA GRANT FUND PROJECTS $515,313 $0 $28,966 $11,116 $17,850 $0
FY22
Proposed
Budget
FY18
Adopted
Budget
FY16
Actual
FY17
Original
Budget
FY17
Amended
BudgetProject Name
FY19
Proposed
Budget
FY21
Proposed
Budget
FY17
Year End
Estimate
FY20
Proposed
Budget
FY17
YTD
6/30/17
125
Capital Improvement Plan
FY17-18 Budget
Park Land Dedication Fund
Fund 164
Centennial Park Improvements $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Park Improvements & Lake Friendswood 00 00 0 0000 0
City Parks Improvements 0 42,620 212,623 0 212,623 132,443 42,001 42,002 42,003 42,004
Stevenson Park Improvements 0000000000
PARKS & RECREATION PROJECTS $0 $42,620 $212,623 $0 $212,623 $132,443 $42,001 $42,002 $42,003 $42,004
PARK LAND DEDICATION FUND PROJECTS $0 $42,620 $212,623 $0 $212,623 $132,443 $42,001 $42,002 $42,003 $42,004
Park Land Dedication Fund (164)
Capital Improvement Projects
Account Listing
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
82-20 Lighting$0 $0 $0 $0 $0 $0
82-40 Fencing 000000
85-60 Park Improvements 0 42,620 212,623 0 212,623 132,443
Parks & Recreation Total $0 $42,620 $212,623 $0 $212,623 $132,443
PARK LAND DEDICATION FUND PROJECTS $0 $42,620 $212,623 $0 $212,623 $132,443
FY22
Proposed
Budget
FY18
Adopted
Budget
FY16
Actual
FY17
Original
Budget
FY17
Amended
BudgetProject Name
FY19
Proposed
Budget
FY21
Proposed
Budget
FY17
Year End
Estimate
FY20
Proposed
Budget
FY17
YTD
6/30/17
126
Capital Improvement Plan
FY17-18 Budget
Street Improvements Fund
Fund 170
Street Improvements $0 $955,342 $955,342 $0 $0 $2,322,429 $2,345,653 $2,369,110 $2,392,801 $2,416,729
STREET IMPROVEMENTS PROJECTS $0 $955,342 $955,342 $0 $0 $2,322,429 $2,345,653 $2,369,110 $2,392,801 $2,416,729
STREET IMPROVEMENTS FUND PROJECTS $0 $955,342 $955,342 $0 $0 $2,322,429 $2,345,653 $2,369,110 $2,392,801 $2,416,729
Street Improvements Fund (170)
Capital Improvement Projects
Account Listing
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
85-12 Asphalt Streets $0 $955,342 $955,342 $0 $0 $2,322,429
Street Improvements Total $0 $955,342 $955,342 $0 $0 $2,322,429
STREET IMPROVEMENTS FUND PROJECTS $0 $955,342 $955,342 $0 $0 $2,322,429
FY21
Proposed
Budget
FY22
Proposed
Budget
FY17
Year End
Estimate
FY18
Adopted
Budget
FY19
Proposed
Budget
FY20
Proposed
Budget
FY17
YTD
6/30/17Project Name
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
127
Capital Improvement Plan
FY17-18 Budget
Economic Development Fund
Fund 175
Economic Development Improvements $0 $318,781 $289,781 $0 $0 $734,878 $461,885 $466,504 $471,169 $475,881ECONOMIC DEVELOPMENT IMPROVEMENTS
PROJECTS $0 $318,781 $289,781 $0 $0 $734,878 $461,885 $466,504 $471,169 $475,881
ECONOMIC DEVELOPMENT IMPROVEMENTS
FUND PROJECTS $0 $318,781 $289,781 $0 $0 $734,878 $461,885 $466,504 $471,169 $475,881
Economic Development Improvements Fund (175)
Capital Improvement Projects
Account Listing
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
85-91 Construction (Contracted)$0 $318,781 $289,781 $0 $0 $734,878Economic Development
Improvements Total $0 $318,781 $289,781 $0 $0 $734,878
ECONOMIC DEVELOPMENT IMPROVEMENTS
FUND PROJECTS $0 $318,781 $289,781 $0 $0 $734,878
FY21
Proposed
Budget
FY22
Proposed
Budget
FY17
Year End
Estimate
FY18
Adopted
Budget
FY19
Proposed
Budget
FY20
Proposed
Budget
FY17
YTD
6/30/17Project Name
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
128
Capital Improvement Plan
FY17 -18 Budget
Water and Sewer Fund
Fund 401
COH Raw Water System Buy-In $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
42" Water Main Replacement 0 0 97,870 97,870 97,8700000 0
Water Plant #1 Rehab 00 0000000 0
Water Plant #2 Rehab 0 0 76,915000000 0
Water Plant #3 Rehab 00 0000000 0
Water Plant #4 Rehab 00 0000000 0
Water Plant #7 Rehab 0 0 132,119000000 0
Mandale Rd. Waterline Extension 00 0000000 0
Waterlines-Blkhwk/Oak Vista/Wand'g Trl 0 0 186,559000000 0
Waterlines- Frwd Link/Whispering Pines 00 0000000 0
Utility Impact Fee Update Study 00 0000000 0
Utility Rate Study 00 0000000 0
Second Elevated Water Storage Tank Rehab 00 0000000 0
Central 16" Interconnect 00 0000000 0
West Water Interconnect 00 0000000 0
DISTRIBUTION PROJECTS $0 $0 $493,463 $97,870 $97,870 $0 $0 $0 $0 $0
Sewer Line Maint & Cleaning$150,290 $300,000 $716,494 $266,235 $353,235 $300,000 $300,000 $300,000 $300,000 $300,000
Sewer Line PSB 00 0000000 0
Utility Master Plan 00 0000000 0
Sewer Line System Assessment 0 0 7,680 0 7,6800000 0
Software Support Services (GIS)00 0000000 0
Blackhawk WWTP Rehab 0 0 360,864 38,525 70,7460000 0
Stadium Lane Parking Sewer Line 00 0000000 0
Sewerlines- Frwd Link/Whispering Pines 00 0000000 0
Eagle Lake Lift Station Improvement 00 0000000 0
Lift Station #18 Replacement 0 0 60,919 3,915 11,3530000 0
Lift Station #3 Replacement 0 0 53,524 13,279 18,8820000 0
San Joaquin Lift Station Improvements 00 0000000 0
Public works Building Renovations 00 0000000 0
Public Works Capital Operating Equipment 00 0000000 0
COLLECTION PROJECTS $150,290 $300,000 $1,199,480 $321,954 $461,895 $300,000 $300,000 $300,000 $300,000 $300,000
WATER & SEWER FUND PROJECTS $150,290 $300,000 $1,692,943 $419,824 $559,765 $300,000 $300,000 $300,000 $300,000 $300,000
Source for Future Years: The Capital Improvement Program Manual
FY22
Proposed
Budget
FY18
Adopted
Budget
FY16
Actual
FY17
Original
Budget
FY17
Amended
BudgetProject Name
FY19
Proposed
Budget
FY21
Proposed
Budget
FY17
Year End
Estimate
FY20
Proposed
Budget
FY17
YTD
6/30/17
129
Water and Sewer Fund (401)
Capital Improvement Projects
Account Listing
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
54-76 Water Meters-Repl Program $0 $0 $0 $0 $0 $0
85-81 Preliminary Engineering 0 0 97,870 97,870 97,870 0
85-82 Design Engineering 0 0 189,904 0 0 0
85-85 Construction Inspection 0 0 0 0 0 0
85-91 Construction (Contracted) 0 0 192,233 0 0 0
85-96 Surveying 00 0000
85-97 Soil/Concrete Testing 0 0 13,456 0 0 0
85-99 Geotechnical Services 0 0 0 0 0 0
Water (Distribution System) $0 $0 $493,463 $97,870 $97,870 $0
65-51 Collection Line Maintenance $150,290 $300,000 $716,494 $266,235 $353,235 $300,000
85-81 Preliminary Engineering 0 0 7,680 0 7,680 0
85-82 Design Engineering 0 0 314,239 38,525 70,746 0
85-91 Construction (Contracted) 0 0 148,028 17,194 17,194 0
85-96 Surveying 0 0 0 0 0 0
85-97 Soil/Concrete Testing 0 0 13,040 0 13,040 0
Sewer (Collection System) $150,290 $300,000 $1,199,480 $321,954 $461,895 $300,000
WATER & SEWER PROJECTS $150,290 $300,000 $1,692,943 $419,824 $559,765 $300,000
130
Capital Improvement Plan
FY17-18 Budget
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 108,139 0 440,238 0 399,977 0 0 0 0 0
Water Plant #5 Rehabilitation 0 0 188,418 0 188,418 0 0 0 0 0
Water Plant #6 Rehabilitation 0 0 0 0 0 0 0 0 0 0
Water Plant #7 Rehabilitation 10,011 0 7,554 0 7,554 0 0 0 0 0
Deepwood Force Main 0 0 0 0 0 0 0 0 0 0
Beamer Road Water Line 0 0 0 0 0 0 0 0 0 0
42" Water Main Replacement 0 0 0 0 0 0 0 0 0 0
COH Raw Water System Buy-In 0 0 0 0 0 0 0 0 0 0
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 0 0 0 0
Second Elevated Water Storage Tank Rehab 0 000000000
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 $118,150 $0 $636,210 $0 $595,949 $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 0 0 0 0
Sunmeadow LS #8 Replacement 0 0 0 0 0 0 0 0 0 0
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 0 0 0 0
El Dorado/Lundy Lane Sanitary Sewer 0 0 0 0 0 0 0 0 0 0
Blackhawk WWTP Rehab 102,831 3,619,765 3,896,699 926,783 1,242,951 2,652,494 0 0 0 0
Lift Station #3 Reconstruction 624,581 0 12,548 2,903 12,548 0 0 0 0 0
Lift Station #6 Replacement 0 0 7,062 0 7,062 0 0 0 0 0
Lift Station #23 Replacement 37,696 0 1,583,104 21,724 21,724 1,650,000 0 0 0 0
COLLECTION SYSTEM PROJECTS $765,108 $3,619,765 $5,499,413 $951,410 $1,284,285 $4,302,494 $0 $0 $0 $0
WATER & SEWER BONDS FUND PROJECTS $883,258 $3,619,765 $6,135,622 $951,410 $1,880,234 $4,302,494 $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.
FY22
Proposed
BudgetProject Name
FY17
YTD
6/30/17
FY19
Proposed
Budget
FY21
Proposed
Budget
FY20
Proposed
Budget
FY17
Year End
Estimate
FY18
Adopted
Budget
FY17
Original
Budget
FY17
Amended
Budget
FY16
Actual
131
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
81-10 Land $0 $0 $0 $0 $0 $0
85-91 Construction (Contracted)108,139 0 256,557 0 264,458 0
WATER (DISTRIBUTION SYSTEM) $108,139 $0 $256,557 $0 $264,458 $0
81-10 Land $0 $0 $0 $0 $0 $0
85-82 Design Engineering 0 0 12,548 2,903 12,548 0
85-91 Construction (Contracted)624,581 0 0 0 0 0
85-96 Surveying 0 0 5,000 0 5,000 0
85-97 Soil/Concrete Testing 0 0 2,062 0 2,062 0
SEWER (COLLECTION SYSTEM) $624,581 $0 $19,610 $2,903 $19,610 $0
2006 W/S BOND PROJECTS $732,720 $0 $276,167 $2,903 $284,068 $0
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
81-11 Water Rights $0 $0 $0 $0 $0 $0
85-82 Design Engineering 10,011 0 7,554 0 7,554 0
85-91 Construction (Contracted)0 0 372,099 0 323,937 0
WATER (DISTRIBUTION SYSTEM) $10,011 $0 $379,653 $0 $331,491 $0
81-11 Easements And Row $0 $0 $0 $0 $0 $0
85-91 Construction (Contracted) 0 0 0 0 0
SEWER (COLLECTION SYSTEM) $0$0$0$0$0$0
2009 W/S BOND PROJECTS $10,011 $0 $379,653 $0 $331,491 $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
132
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
FY17
YTD
6/30/17
FY17
Year End
Estimate
FY18
Adopted
Budget
81-10 Land $0 $0 $0 $0 $0 $0
81-11 Water Rights 0 00000
81-13 Appraisals 0 00000
85-41 Distribution Lines 0 00000
85-43 Water Purification Plants 0 00000
85-81 Preliminary Engineering 000000
85-82 Design Engineering 000000
85-84 Constr Administration 000000
85-91 Construction (Contracted)000000
85-96 Surveying 000000
85-97 Soil/Concrete Testing 000000
85-99 Geotechnical Services 000000
Water (Distribution System) $0 $0 $0 $0 $0 $0
81-10 Land $0 $0 $0 $0 $0 $0
81-11 Easements And Row 0 0000081-13 Appraisals 0 00000
85-51 Collection Lines 0 00000
85-52 Lift Station Improvemt 000000
85-81 Preliminary Engineering 0 0 121,104 121,104 21,724 0
85-82 Design Engineering 37,696 0 0 0 0 0
85-91 Construction (Contracted)102,831 3,619,765 2,530,905 827,403 1,242,951 4,302,494
85-96 Surveying 000000
85-97 Soil/Concrete Testing 000000
88-00 Capital Equipment 002,827,794 0 0 0
Sewer (Collection System) $140,527 $3,619,765 $5,479,803 $948,507 $1,264,676 $4,302,494
2016 W/S BOND PROJECTS $140,527 $3,619,765 $5,479,803 $948,507 $1,264,676 $4,302,494
2016 Water and Sewer Bond Construction Fund (420)
Capital Improvement Projects
Account Listing
133
Capital Improvement Plan
FY17-18 Budget
Water and Sewer Fund
(Funding to be Determined)
42" Water Main Replacement $0$0$0$0$0$0$13,000,000 $0 $0 $0
Water Plant #7 Rehabilitation 0 0 0 0 0 0 0 0 0 0
Elevated Storage Tank #2 0 0 0 0 0 0 0 750,000 0 0
East FM 528 Water Line 0 0 0 0 0 0 0 0 0 0
Public Works Building 000000 0 02,000,000 0
Southern Surface Water Station 0 0 0 0 0 0 10,500,000 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 0 950,000 0 0 0
Water Well #3 Rehab 000000 0500,000 0 0
Water Well #4 Rehab 000000 0 0 0 0
Western Loop 16" Waterline 0 0 0 0 0 0 0 1,200,000 0 0
Automated Meters 0 0 0 0 0 0 0 5,000,000 0 0
Surface Water Purchase (COH)0 00000 0 0 0 0
DISTRIBUTION PROJECTS $0 $0 $0 $0 $0 $0 $24,450,000 $7,450,000 $2,000,000 $0
Combine Lift Stations #1 & #17 0 0 0 0 0 0 0 1,900,000 0 0
Lift Station #4 Replacement 0 0 0 0 0 0 1,170,000 0 0 0
Lift Station #22 Replacement 0 0 0 0 0 0 1,300,000 0 0 0
Lift Station #23 Replacement 0 0 0 0 0 0 0 0 0 0
Lift Station Addition (based on need)0 0 0 0 0 0 0 0 0 0
Sanitary Sewer System Assessment 0 0 0 0 0 0 2,000,000 2,090,000 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 0 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 0
San Joaquin Lift Station Improvements 0 0 0 0 0 0 0 0 0 0
COLLECTION PROJECTS $0 $0 $0 $0 $0 $0 $5,000,000 $3,990,000 $0 $0
WATER & SEWER PROJECTS (FUNDING TBD)$0 $0 $0 $0 $0 $0 $29,450,000 $11,440,000 $2,000,000 $0
Source for Future Years: The Capital Improvement Program Manual
Project Name
FY19
Proposed
Budget
FY21
Proposed
Budget
FY17
Year End
Estimate
FY20
Proposed
Budget
FY17
YTD
6/30/17
FY22
Proposed
Budget
FY18
Adopted
Budget
FY16
Actual
FY17
Original
Budget
FY17
Amended
Budget
134
Capital Improvement Program
_____________________________________________________________
SIGNIFICANT NON-RECURRING
GENERAL OBLIGATION PROJECTS
(Planned for FY18 – FY22)
135
Capital Improvement Program
_____________________________________________________________
Project Name: Mud Gully Detention and Conveyance
Project Type:Drainage
Subtype:Construction
Completion Year: 2019
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.
Operating Impact
This project will not result in any additional operating cost for the City.
Project Name: Street Improvements (funded by G.O. Bonds authorized in 2013)
Project Type:Thoroughfare
Subtype:Construction
Completion Year:2018
Total Budget:$6,464,476
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.
Operating Impact
Annual estimated street maintenance cost is $3,651 per mile. This project consists of 2.84 total miles.
Upon completion, this project’s annual maintenance cost would be approximately $10,369.
136
Capital Improvement Program
_____________________________________________________________
Project Name: 1776 Park Improvements
Project Type:Park Facilities
Subtype:Construction
Completion Year: TBD
Total Budget:$430,000
Funding Source: Not yet determined
Description
In an effort to upgrade area parks, and make
them more usable to the residents, there are
different items being used around the City to
enhance existing Parks. Next door to 1776
Park in the Imperial Estates is a new Frisbee
Golf Course. This project will add a Kayak
Launch, Dog Park, and 6’ wide trails to the
existing amenities at this park.
Justification
The demand for versatile Parks for all ages and
all types of activities require the City to add
and enhance the existing City fields.
Council Goal
#6 Maintain High Level of Public Service
Project Name: Old City Park
Project Type:Parks
Subtype:Construction
Completion Year:TBD
Total Budget:$1,102,000
Funding Source:
Voter Approved 2013 Park Bonds
Description
The proposed plan has identified the
requirement to renovate and update Old City
Park. The park has been connected to
Stevenson Park via a footbridge. Additional
amenities include a dog park, 10’ wide
sidewalk, paved parking for 75 vehicles, new
entry road from Briarmeadow and Merriewood,
new picnic pavilion, new restroom building,
playground equipment, and improved drainage
throughout the site.
Justification
Since 1993, the Parks and Recreation Board have recommended the connection of Old City Park and
Stevenson Park via a footbridge. Once connected, additional parking for special events such as the
annual Fourth of July Celebration, Concerts-In-The-Parks, the Halloween Festival, and the Car Show
can be accommodated. During the spring and summer soccer seasons, the existing gravel entry road
generates extensive amounts of dust and debris that settle on nearby resident’s homes and vehicles.
Paving the entry way and providing paved parking at the site will resolve this issue and will create a
safe environment.
Council Goal
#14 Develop Additional Parks
137
Capital Improvement Program
_____________________________________________________________
Project Name: Wegner Ditch – Tributary II
Project Type:Drainage
Subtype:Construction
Completion Year: TBD
Total Budget:TBD
Funding Source: Grant + Cost Share
Description
In 2004, the Texas Department of
Transportation (TXDOT) prepared a
comprehensive Drainage Plan for the F.M.
2351 corridor between F.M. 518 and the
proposed Brittany Bay Boulevard. The purpose
of the study was to identify critical drainage
issues that would affect the widening of the
roadway to 5 lanes and then propose solutions
that could be addressed by the various
agencies affected by the project. Three
problem areas were identified. This project
addresses problem area 2 and is a joint project
between the City, Galveston Consolidated
Drainage District, and TXDOT. The project calls
for the construction of outfall (box culvert or
ditch) located between Garden Street and
Sunset Drive. The outfall facility would extend
from F.M. 2351 all the way to Cowards Creek,
for a distance of 3300 feet.
Justification
The proposed outfall would address several
drainage areas along the F.M. corridor that
currently do not have outfall drainage. The
benefits would be realized on both sides of
F.M. 2351, from Stadium Drive to Oak Drive.
In addition, the proposed project would
facilitate the development of the roadway and
relieve traffic congestion along the corridor
within the city limits of Friendswood.
Council Goal
#5 Improve Drainage
*The Galveston County Consolidated Drainage District is currently constructing this project through a
grant with CDBG. The City’s cost share was in the amount of $75,000 for Engineering and Surveying,
which was paid in FY 2010
138
Capital Improvement Program
_____________________________________________________________
SIGNIFICANT NON-RECURRING
UTILITY SERVICES PROJECTS
(Planned for FY18 – FY22)
139
Capital Improvement Program
_____________________________________________________________
Project Name: Blackhawk Wastewater Treatment Plant Improvements
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2016 - 2018
Total Budget: $3,999,530
Funding Source: 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.
Operating 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 Reconstruction
Project Type:Utility
Subtype:Sanitary Sewer Improvements
Completion Year: 2018
Total Budget:$3,540,000
Funding Source: 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.
Operating Impact
This capital improvement project involves replacing an existing and dated lift station. Operational
expenses for maintenance are expected to decline over the early life cycle years by approximately
$5,000 annually.
140
Capital Improvement Program
_____________________________________________________________
Project Name: Lift Station #4 Replacement
Project Type:Utility
Subtype:Sanitary Sewer Improvements
Completion Year: 2019
Total Budget:$1,594,000
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.
Operating Impact
This capital improvement project involves replacing an existing and dated lift station. Operational
expenses for maintenance are expected to decline over the early life cycle years by approximately
$5,000 annually.
Project Name: Lift Station #17 Reconstruction
Project Type:Utility
Subtype:Sanitary Sewer Improvements
Completion Year: 2019
Total Budget:$1,594,000
Funding Source: Not yet identified
Description
Complete reconstruction of the Lift Station #17
facilities would include wet well, pumps and
controls. The reuse of existing generator is
possible. The new installation would replace a
facility over 30 years old and in deteriorating
condition. In general terms, the project would
have within its definition the installation of
three submersible sewage pumps of the 15 to
20 HP range, controls and associated
instrumentation should be in stainless
enclosures and placed above the flood level. A
new fence should also be included in this
project. The current 480 Volt, 3 Phase 150
amp service and natural gas for the generator
is existent at this site.
Justification
This lift station serves the Wedgewood area
bordered by Clear Creek to the west,
Blackhawk Boulevard to the east, F.M. 2351 to
the north, and Shady Oaks Drive to the south.
The facility also receives sewage from lift
station number 37 located at our surface water
station number 2 plant. It is in terms of flow,
within the 10 largest lift station facilities in the
city.
Operating Impact
This capital improvement project involves replacing an existing and dated lift station. Operational
expenses for maintenance are expected to decline over the early life cycle years by approximately
$5,000 annually.
141
Capital Improvement Program
_____________________________________________________________
Project Name: Sanitary Sewer Assessment (Phases 4 & 5)
Project Type:Utility
Subtype:Sanitary Sewer Improvements
Completion Year: 2018
Total Budget:$1,565,000
Funding Source: Not yet identified
Description
Basins Eight and Eighteen was part of the original group of areas experiencing the greatest inflow and
infiltration. Basins Eight and Eighteen consist of approximately 75,029 linear feet of gravity sanitary
sewer lines and 179 manholes. Basin Eight encompasses the western portion of FM 2351 (Coward
Creek subdivision) from Sunset to Hackney and from Falling Leaf to the city limits across from FM
2351. Basin Eighteen encompasses the eastern most portion of the city along Bay Area Boulevard. The
subdivisions of Friendswood Oaks and Terra Bella primary areas. Basin One was part of the original
group of areas experiencing the greatest inflow and infiltration. Basins Eight and Eighteen were
studied as part of Phase II. Basin One consists of approximately 34,750 linear feet of gravity sanitary
sewer lines and 270 manholes. Basin One encompasses the northern portion of Blackhawk Boulevard
(Wedgewood Village) from Cedar Gulley to FM 2351 and from Beamer Road to Clear Creek on FM
2351.
Justification
As part of the Sanitary Sewer System Assessment Phase I an overall master plan was developed to
further investigate specific basins based on the original flow monitoring data. As part of the Sanitary
Sewer System Assessment Phase I an overall master plan was developed to further investigate
specific basins based on the original flow monitoring data. Phase V will be the second such in-depth
investigation into specific basins.
Operating Impact
This capital improvement project is not expected to result in annual operating costs or savings.
However, upon completion the City will not face the fines and penalties enforced by TECQ for
infiltration/inflow violations.
Project Name: Lift Station #22 Reconstruction
Project Type:Utility
Subtype:Sanitary Sewer Improvements
Completion Year: 2018
Total Budget:$2,372,000
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.
Operating Impact
This capital improvement project involves replacing an existing and dated lift station. Operational
expenses for maintenance are expected to decline over the early life cycle years by approximately
$5,000 annually.
142
Capital Improvement Program
_____________________________________________________________
Project Name: Second Elevated Water Storage Tank Rehabilitation
Project Type:Utility
Subtype:Water Plant
Improvements
Completion Year: TBD
Total Budget:$954,000
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.
Operating Impact
No additional maintenance and operational cost are associated with this capital improvement as it is a
rehab to an existing water storage tank. Approximate future cost of repeating this rehab in 10 to 12
years is $484K.
Project Name: Water Plant #1 Tank Rehabilitation
Project Type:Utility
Subtype:Water Distribution Improvements
Completion Year: TBD
Total Budget:$1,207,000
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 preventative maintenance program prolongs
the life of the facilities. The ground storage
tanks require blasting and painting every 10 to
12 years to assure their integrity and
usefulness.
Operating Impact
No additional cost or budgetary savings are anticipated due to the nature and scope of this project.
143
Capital Improvement Program
_____________________________________________________________
Project Name: 42 Inch Water Main Replacement
Project Type:Utility
Subtype:Water Distribution
Improvements
Completion Year: 2018
Budget:$12,656,000
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.
Operating Impact
The City is currently charged $0.64 per gallon for surface water received through this waterline.
Completion of this capital improvement project will not result in any additional water to the City;
therefore no additional operating costs are expected.
144
Capital Improvement Program
_____________________________________________________________
Project Name: Water Plant #3 Tank Rehabilitation
Project Type:Utility
Subtype:Water Distribution Improvements
Completion Year: TBD
Total Budget:$636,000
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.
Operating Impact
No additional cost or budgetary savings are anticipated due to the nature and scope of this project.
Project Name: Water Plant #4 Tank Rehabilitation
Project Type:Utility
Subtype:Water Distribution Improvements
Completion Year: TBD
Total Budget:$636,000
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.
Operating Impact
No additional cost or budgetary savings are anticipated due to the nature and scope of this project.
145
Capital Improvement Program
_____________________________________________________________
Project Name: West Water Interconnect
Project Type:Utility
Subtype:Water Distribution Improvements
Completion Year: TBD
Total Budget:$418,000
Funding Source: Water & Sewer Working Capital
Description
The proposed improvements would extend an
independent 12” to interconnect the existing
16” transmission water main line on
Wilderness Trails to the 12’ main on F.M. 528.
Justification
Currently, limited un-looped water lines service
various developments throughout the southern
region of Friendswood, therefore limiting the
availability of needed constant water pressure
on the farther western regions of Friendswood.
The proposed transmission water main would
provide the needed direct constant supply of
water to this proposed area, ultimately
providing development opportunities along the
far western regions of FM 528.
Operating Impact
This capital improvement project involves adding a total of approximately 5 miles to the City’s existing
waterlines. Based on projected future waterline maintenance cost of approximately $2,244 per mile,
additional annual operating maintenance cost for this project will be about $11,222.
Project Name: Western Loop 16” Waterline
Project Type:Utility
Subtype:Water Distribution Improvements
Completion Year: 2021
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.
Operating 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 $1,936 per mile, additional
annual operating maintenance cost for this project will be about $9,680.
146
Capital Improvement Program
_____________________________________________________________
Project Name: COH Raw Water System Buy-In
Project Type:Utility
Subtype:Water Distribution Improvements
Completion Year: TBD
Total Budget:$3,500,000
Funding Source: Not yet identified
Description
This is a purchase of raw water capacity from the City of Houston through their centralization of the
Raw Water feed system to the Southeast Water Purification Plant. The City of Houston has for years
operated and maintained their raw water collection and distribution system used for providing the
water supply to treatment facilities individually. A decision was taken recently to share the costs of
operations, maintenance, and improvements out among the municipal customer-participants currently
acting as co-owners in the treatment and transmission facilities. In order for Houston to continue
supplying raw water in future and prevent the sole burden of the cost being shared only by Houston
all future co-participants desire more capacity are to share the cost. In order to do this fairly, all raw
water supplies are group to create a raw water system with a 200 MGD capacity.
Justification
This is a component of the Surface Water supply-treatment and distribution system that the City has
bought into as an outgrowth of the 2001 Ground Water Reduction Plan. The City of Houston is sharing
out the cost of this system with its co-participants.
Project Name: Lift Station #1 Reconstruction
Project Type:Utility
Subtype:Sanitary Sewer Improvements
Completion Year: 2020
Total Budget:$1,594,000
Funding Source: Not yet identified
Description
Complete reconstruction of the Lift Station #1 facility. This is the last lift station in the city using
above ground pumps. Reconstruction would include wet well, pumps and controls. The reuse of
existing generator may be possible. The new installation would replace a facility 40 years old and in
poor condition. The project should have within its definition the installation of two submersible sewage
pumps of the 15 to 20 HP range, controls and associated instrumentation should be in stainless
enclosures and located above flood level. A new fence should also be included in this project. The
current 230 volts 3 phase 150 amp service should be upgraded to 480V if possible and natural gas for
the generator is existent at this site.
Justification
The facility is located in Imperial Estates and serves that area and some areas on the north side of
FM2351. This is the last lift station in the city using above ground pumps. Replacement of these units
which are now entering their 30th year is advised. The wet well is beginning to deteriorate. A new
facility with an increased pumping capability would service the above mentioned area with a far
greater degree of reliability than the existing site can offer and eliminate an old and unsightly facility.
Operating Impact
This capital improvement project involves replacing an existing and dated lift station. Operational
expenses for maintenance are expected to decline over the early life cycle years by approximately
$5,000 annually.
147
Capital Improvement Program
_____________________________________________________________
Project Name: Sanitary Sewer Assessment (Phases VI)
Project Type:Utility
Subtype:Sanitary Sewer Improvements
Completion Year: 2019
Total Budget:$100,000
Funding Source: Not yet identified
Description
Basins Five and Twenty are part of the second tier group of areas experiencing the greatest inflow and
infiltration. Basins Eight, Eighteen, and One were studied as part of Phase II and Phase V. Basins Five
and Twenty consists of approximately 67,770 linear feet of gravity sanitary sewer lines and 352
manholes. Basin Five encompasses the northern portion of the city from FM 2351 to the city limits
west of FM 518 down to the drainage ditch east of North Sunset Drive. Basin Twenty encompasses the
southern portion of Blackhawk Boulevard (Wedgewood Village) from Cedar Gulley to Friendswood Link
Road and from the city limits down to Clear Creek.
Justification
As part of the Sanitary Sewer System Assessment Phase I an overall master plan was developed to
further investigate specific basins based on the original flow monitoring data. Phase VI will be the third
such in-depth investigation into specific basins.
_________________________________________________________________________________
Project Name: Sanitary Sewer Assessment (Phases VII)
Project Type:Utility
Subtype:Sanitary Sewer Improvements
Completion Year: 2020
Total Budget:$175,000
Funding Source: Not yet identified
Description
Basins One, Five, and Twenty will have comprehensive studies conducted on their systems to
determine deficiencies. Based on the results, engineering will need to be designed to correct the
areas. Basins One, Five, and Twenty consists of approximately 100,000 linear feet of gravity sanitary
sewer lines and 625 manholes. Basin One encompasses the northern portion of Blackhawk Boulevard
(Wedgewood Village) from Cedar Gulley to FM 2351 and from Beamer Road to Clear Creek on FM
2351. Basin Five encompasses the northern portion of the city from FM 2351 to the city limits west of
FM 518 down to the drainage ditch east of North Sunset Drive. Basin Twenty encompasses the
southern portion of Blackhawk Boulevard (Wedgewood Village) from Cedar Gulley to Friendswood Link
Road and from the city limits down to Clear Creek. The limits of the areas needed to be designed will
become clearer after completion of Phases V and VI.
Justification
As part of the Sanitary Sewer System Assessment Phase I an overall master plan was developed to
further investigate specific basins based on the original flow monitoring data. Phases V and VI will be
the second and third such in-depth investigations into specific basins. This will be the second
engineering design project for the assessment.
_________________________________________________________________________________
148
Capital Improvement Program
_____________________________________________________________
Project Name: Sanitary Sewer Assessment (Phases VIII)
Project Type:Utility
Subtype:Sanitary Sewer Improvements
Completion Year: 2021
Total Budget:$1,830,000
Funding Source: Not yet identified
Description
Basins One, Five, and Twenty will have comprehensive studies conducted on their systems to
determine deficiencies. Based on the results, engineering will need to be designed to correct the
areas. Basins One, Five, and Twenty consists of approximately 100,000 linear feet of gravity sanitary
sewer lines and 625 manholes. Basin One encompasses the northern portion of Blackhawk Boulevard
(Wedgewood Village) from Cedar Gulley to FM 2351 and from Beamer Road to Clear Creek on FM
2351. Basin Five encompasses the northern portion of the city from FM 2351 to the city limits west of
FM 518 down to the drainage ditch east of North Sunset Drive. Basin Twenty encompasses the
southern portion of Blackhawk Boulevard (Wedgewood Village) from Cedar Gulley to Friendswood Link
Road and from the city limits down to Clear Creek. The limits of the areas needed to be designed will
become clearer after completion of Phases V and VI. Phase VIII will be the construction of the design
plans from Phase VII.
Justification
As part of the Sanitary Sewer System Assessment Phase I an overall master plan was developed to
further investigate specific basins based on the original flow monitoring data. Phases V and VI will be
the second and third such in-depth investigations into specific basins. This will be the second
construction project for the assessment.
_________________________________________________________________________________
149
Capital Improvement Program
_____________________________________________________________
Project Name: Central 16” Interconnect
Project Type:Utility
Subtype:Water Distribution Improvements
Completion Year: 2019
Total Budget:$110,000
Funding Source: Water & Sewer Fund Working Capital
Description
This project consists of installation of
approximately 3,000 linear feet of 16”
waterlines to connect water service along
Wilderness Trails to the 12” main waterline on
FM 528.
Justification
The project would improve water pressure and
provide potable water to the southernmost
area of the City along FM 528.
Operating Impact
This capital improvement project involves adding a total of approximately 3,000 linear feet (or 0.576
miles) to the City’s existing waterlines. Based on current waterline maintenance cost of approximately
$1,880 per mile, additional annual operating maintenance cost for this project will be about $1,083.
Project Name: Surface Water One Reservoir Rehabilitation
Project Type:Utility
Subtype:Water Distribution Improvements
Completion Year: 2019
Total Budget:$950,000
Funding Source: Not yet identified
Description
The project includes sand blasting and painting
of both ground storage tanks and some minor
equipment repairs and replacements.
Justification
A preventive maintenance program prolongs
the life of the facilities. The ground storage
tanks require blasting and painting every 10 to
12 years to assure their integrity and
usefulness, and more importantly to meet
required State TCEQ water quality mandates.
Operating Impact
Due to the nature and scope of this capital improvements project, no additional cost of budgetary
savings are expected.
_________________________________________________________________________________
150
Capital Improvement Program
_____________________________________________________________
CIP Program - General Government Projects Beyond 5-Year CIP
PROJECT Estimated
Cost*
Other
Funds
Other
Funding
Source
Annalea/Whitehall Drainage Improvements**$1,207,000 $0
Brittany Bay Blvd Phase 1 (East of FM 528)$9,084,000 $6,203,100 Development
Contribution
Fire Station #4 3rd Bay $917,000 $0
FM 518 Drainage Improvements Phase 2 $3,871,000 $0
Hike and Bike Connecting Trails $5,804,000 $0
Northern Panhandle Regional Detention $8,192,000 $0
Parks Maintenance Building Phase 1 & 2 $2,377,000 $0
Public Works Building $4,480,000 $0
Records Retention Center $675,000 $0
Shadowbend Drainage Improvements**$438,000 $0
Southern Panhandle Regional Detention $22,967,000 $0
Sunmeadow Drainage Improvements**$2,583,000 $0
Total Estimates $62,595,000 $6,203,100
*In 2017 Dollars
**Multiple Phases in the Future
151
Capital Improvement Program
_____________________________________________________________
CIP – Water & Sewer Projects Beyond 5-Year CIP
PROJECT Estimated Cost Other
Funds
Other
Funding
Source
Automated Meter Reading System $3,030,000 $0
Baker Road, Falling Leaf, Stable – Sewer $1,203,000 $0
Beamer Road Sanitary Sewer**$4,210,000 $0
Beamer Road Water Line**$2,043,000 $0
East Water Loop $1,354,000 $0
El Dorado/Lundy Lane Sanitary Sewer $3,880,000 $0
FM 528 - Falcon Ridge to Windsong Sanitary Sewer $1,005,000 $0
FM 528 - Lundy Lane to Tower Estates Sanitary
Sewer $1,585,000 $0
Friendswood Lakes Water Loop $358,000 $0
San Joaquin Estates Water Line Replacement $1,913,000 $0
San Joaquin Water Loop $358,000 $0
Sanitary Sewer System Assessment 10 Year Plan $7,153,000 $0
Sixteen Inch Transmission Line Phase II $1,290,000 $0
South FM 518 Water Line $878,000 $0
South Friendswood Service Area Water Loop $955,000 $0
Stable Road – Water $251,000 $0
Water Plant #2 Tank Rehabilitation $636,000 $0
Water Plant #5 Tank Rehabilitation $1,587,000 $0
Water Plant #6 Tank Rehabilitation $636,000 $0
West Transmission Line $9,064,000 $0
Wilderness Trails Water Loop $292,000 $0
Windsong Lane – Water $167,000 $0
Windsong Sanitary Sewer $3,061,000 $0
Total Estimates $46,909,000 $0
*In 2017 Dollars
**Multiple Phases in the Future
152
Capital Improvement Program
_____________________________________________________________
Capital Projects completed since CIP Program Inception (1999)
City Facilities
Library Expansion & Renovations
Public Safety Building
Fire Station #4
Fire Station at PSB
Public Works Security Gate
Public Works Wash Bay
Library Land Acquisition
Public Works Vehicle Storage Building
Municipal Court Renovations
Animal Control Facility
Fire Station #3 Rehabilitation
Emergency Generators – Fire Stations 1 & 2
City Parks & Recreation
Centennial Park - Phases 1, 2 & 3
Friendswood Sports Park
Stevenson Park Jogging Trail
Stevenson Park Playground Renovation
Centennial Park Field #33 Lighting
Stevenson Park Gazebo Driveway
Stevenson Park Gazebo Ramp
Stevenson Park Gazebo Hand-railing
Sportspark Improvements
Stevenson Park Splash Pad, lighting, trails
Centennial Basketball Pavilion
Street & Parking Lot Paving
Sunset Drive
Friendswood Link Road Extension
Additional City Hall Parking
Activity Building Parking
Blackhawk Blvd Reconstruction (Phase 1)
Oak Vista Court Reconstruction
Wandering Trail Reconstruction
Baker Road Reconstruction
Fire Station #3 Parking
Library Parking
Melody Lane Reconstruction
Sunnyview/Skyview Reconstruction
Stadium Lane Parking
W. Shadowbend/Woodlawn Reconstruction
Whitaker Drive Construction
Townes Rd Reconstruction (Lucian to Crofterglen)
Mary Ann Dr Reconstruction (FM 518 to Christina)
Winding Rd Reconstruction (Melody to Riverside)
Friendswood Link Road (Phase 2)
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 water lines
Friendswood Link/Whispering Pines sewer lines
Public Works heavy equipment purchases
Utility Impact Fee Study - 2013
Utility Cost of Service & Rate Study – 2014
SCADA System Upgrade – Phase I
153
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DEPARTMENT ACTUAL BUDGET BUDGET 6/30/2017 ESTIMATE BUDGET FY17 TO FY18
MAYOR AND COUNCIL $238,149 $276,545 $331,545 $231,015 $280,925 $264,995 -4.2%
CITY SECRETARY'S OFFICE 456,982 504,850 504,850 318,339 443,307 521,776 3.4%
CITY MANAGER'S OFFICE 868,267 1,034,332 1,071,399 723,038 1,007,632 1,040,567 0.6%
ADMINISTRATIVE SERVICES 3,311,951 3,819,766 4,051,491 2,723,900 3,913,757 4,198,022 9.9%
POLICE 9,589,180 10,347,845 10,393,180 6,914,521 9,745,487 10,225,179 -1.2%
FWD VOLUNTEER FIRE DEPT 1,509,622 1,598,698 1,601,698 1,570,559 1,962,734 1,619,298 1.3%
FIRE MARSHAL'S OFFICE 1,022,986 855,768 868,549 567,490 843,385 876,658 2.4%
COMMUNITY DEVELOPMENT 954,104 971,429 971,475 628,309 954,012 1,002,600 3.2%
PUBLIC WORKS 7,854,188 9,059,506 9,253,292 5,622,662 8,785,150 9,556,685 5.5%
LIBRARY 1,096,614 1,158,171 1,202,006 840,423 1,191,796 1,216,055 5.0%
PARKS & RECREATION 3,032,978 3,276,922 3,489,770 2,354,581 3,406,940 3,409,931 4.1%
DEPARTMENT TOTAL $29,935,023 $32,903,832 $33,739,255 $22,494,837 $32,535,125 $33,931,766 3.1%
EXPENDITURE BY CLASSIFICATION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/2017 ESTIMATE BUDGET FY17 TO FY18
SALARIES AND BENEFITS $18,729,752 $20,104,096 $20,090,338 $13,821,221 $19,305,469 $20,587,367 2.4%
SUPPLIES 1,148,422 1,421,578 1,489,912 721,853 1,263,949 1,319,512 -7.2%
MAINTENANCE 1,252,311 1,282,700 1,620,622 929,194 1,595,456 1,306,446 1.9%
SERVICES 8,374,589 9,577,035 9,971,771 6,420,156 9,661,929 10,231,250 6.8%
CAPITAL OUTLAY 243,031 99,081 128,731 444,466 497,725 67,849 -31.5%
OTHER 186,918 419,342 437,881 157,947 210,596 419,342 0.0%
CLASSIFICATION TOTAL $29,935,023 $32,903,832 $33,739,255 $22,494,837 $32,535,125 $33,931,766 3.1%
PERSONNEL SUMMARY BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/2017 ESTIMATE BUDGET FY17 TO FY18
MAYOR AND COUNCIL 1.00 1.00 1.00 1.00 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 4.55 5.40 5.40 5.40 5.40 5.40 0.0%
ADMINISTRATIVE SERVICES 28.70 27.70 27.70 27.70 27.70 28.70 3.6%
POLICE 86.72 88.72 88.72 88.72 88.72 88.72 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 11.90 11.90 11.70 11.70 11.70 -1.7%
PUBLIC WORKS 45.63 45.30 45.30 45.30 45.30 45.30 0.0%
LIBRARY 14.62 14.97 14.97 14.97 14.97 14.97 0.0%
PARKS & RECREATION 19.63 20.90 20.90 20.90 20.90 21.90 4.8%
PERSONNEL TOTAL 223.54 227.69 227.69 227.49 227.49 229.49 0.8%
154
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
FY16 ACTUAL
EXPENSES
FY17 ADOPTED
BUDGET
FY18 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
FY16 ACTUAL
EXPENSES
FY17 ADOPTED
BUDGET
FY18 ADOPTED
BUDGET
Expenditures by Category
SALARIES AND BENEFITS
SUPPLIES
MAINTENANCE
SERVICES
CAPITAL OUTLAY
OTHER
155
Mayor and Council
Citizens of
Friendswood
Mayor and Council
City
Secretary
City
Attorney
Municipal
Judge
City
Manager
Boards,
Committees,
and
Commissions
156
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 an employment contract with
the City’s then consulting attorney to become the City’s first in-house legal counsel. This
action represented a significant shift in the organization’s philosophy that had a consultant-
based approach to legal services since the mid-1970s. Staff is now able to seek legal advice
and direction on various City-related issues more cost effectively and efficiently in that the
City is no longer charged at an hourly rate for the majority of its legal service
needs. Additionally, these services are realized in a more time efficient manner as the City
Attorney is housed in City Hall.
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 FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
Department
Expenditures $267,239 $238,149 $276,545 $280,925 $264,995
#of Population
(estimated)39,023 39,219 39,358 39,358 40,426
Outputs
# of Meetings Held 17 18 18 18 18
# of Action Items 65 61 72 65 65
# of Consent Items 53 72 62 65 65
# of Executive Session
Items 23 32 24 50 30
# of Public Hearing Items 12 17 15 13 15
Measures of Efficiency
Department
Expenditures per capita $6.85 $6.07 $7.03 $7.14 $6.56
157
MAYOR AND COUNCIL
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
GOVERNING BODY $39,060 $56,676 $113,625 $94,061 $99,934 $57,077 0.7%
CITY ATTORNEY 199,090 219,869 217,920 136,955 180,992 207,918 -5.4%
DEPARTMENT TOTAL $238,149 $276,545 $331,545 $231,015 $280,925 $264,995 -4.2%
EXPENDITURE BY CLASSIFICATION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
SALARIES $197,033 $200,969 $200,969 $134,375 $178,326 $189,018 -5.9%
SUPPLIES 3,265 4,511 4,511 1,316 1,854 4,511 0.0%
SERVICES 37,851 71,065 126,065 95,325 100,745 71,466 0.6%
CLASSIFICATION TOTAL $238,149 $276,545 $331,545 $231,015 $280,925 $264,995 -4.2%
PERSONNEL SUMMARY BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
GOVERNING BODY 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
CITY ATTORNEY 1.00 1.00 1.00 1.00 1.00 1.00 0.0%
PERSONNEL TOTAL 1.00 1.00 1.00 1.00 1.00 1.00 0.0%
158
0101 - GOVERNING BODY
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
OFFICE SUPPLIES $92 $651 $651 $0 $75 $651
PERSONNEL SUPPLIES 232 132 132 0 25 132
OPERATING SUPPLIES 2,821 3,428 3,428 1,135 1,514 3,428
$3,145 $4,211 $4,211 $1,135 $1,614 $4,211
LEGAL SERVICES $750 $0 $0 $0 $0 $0
OTHER LEGAL SERVICES 20,146 28,581 86,081 80,749 86,081 28,581
OPERATING SERVICES 1,683 1,238 1,438 1,375 1,438 1,238
POSTAL / COURIER SERVICES 90022 0
TRAINING 1,086 2,000 2,000 160 160 2,000
TRAVEL REIMBURSEMENTS 2,197 3,300 3,300 498 498 3,300
MEMBERSHIPS 6,978 6,875 7,275 7,200 7,200 7,276
COMMUNITY EVENTS/PROGRAMS 3,065 10,471 9,320 2,941 2,941 10,471
$35,915 $52,465 $109,414 $92,925 $98,320 $52,866
$39,060 $56,676 $113,625 $94,061 $99,934 $57,077
50 - SUPPLIES
ACCOUNT NUMBER
001-0101-411.5100
001-0101-411.5200
001-0101-411.5400
50 - SUPPLIES Totals:
70 - SERVICES001-0101-411.7110
001-0101-411.7119
001-0101-411.7400
70 - SERVICES Totals:
0101 - GOVERNING BODY TOTALS:
001-0101-411.7401
001-0101-411.7510
001-0101-411.7520
001-0101-411.7530
001-0101-411.7910
159
0102 - CITY ATTORNEY
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $147,679 $152,756 $150,749 $100,156 $133,541 $144,877
LONGEVITY PAY 0 130 130 119 119 0
CELL PHONE ALLOWANCE 1,196 1,200 1,200 999 1,200 1,200
ACCRUED PAYROLL 0 0 2,007 2,006 2,006 0
SOCIAL SECURITY/MEDICARE 10,958 9,200 9,200 6,098 8,130 11,175
TMRS RETIREMENT 23,408 24,146 24,146 16,178 21,570 23,197
HEALTH/DENTAL INSURANCE 12,808 12,349 12,349 7,973 10,631 7,434
LIFE INSURANCE 359 422 422 307 410 400
DISABILITY INSURANCE 412 442 442 322 430 424
WORKERS COMP INSURANCE 135 244 244 164 219 231
EAP SERVICES 57 58 58 39 52 58
FLEX PLAN ADMINISTRATION 21 22 22 14 19 22
$197,033 $200,969 $200,969 $134,375 $178,326 $189,018
OFFICE SUPPLIES $120 $200 $200 $100 $133 $200
OPERATING SUPPLIES 0 100 100 80 107 100
$120 $300 $300 $180 $241 $300
OPERATING SERVICES $78 $1,000 $1,000 $68 $91 $1,000
POSTAL / COURIER SERVICES 0 100 100 9 12 100
RECRUITMENT ADVERTISING 0 0 551 551 551 0
TRAINING 25 1,000 1,000 464 464 1,000
TRAVEL REIMBURSEMENTS 293 1,000 1,000 13 13 1,000
MEMBERSHIPS 375 500 500 235 235 500
PUBLICATIONS 1,166 15,000 12,500 1,060 1,060 15,000
$1,937 $18,600 $16,651 $2,400 $2,425 $18,600
$199,090 $219,869 $217,920 $136,955 $180,992 $207,918
001-0102-411.4110
ACCOUNT NUMBER
001-0102-411.4143
001-0102-411.4149
001-0102-411.4190
001-0102-411.4710
001-0102-411.4720
001-0102-411.4810
001-0102-411.4820
001-0102-411.4830
001-0102-411.4840
001-0102-411.4850
001-0102-411.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-0102-411.5100
001-0102-411.5400
50 - SUPPLIES Totals:
70 - SERVICES001-0102-411.7400
001-0102-411.7401
001-0102-411.7497
0102 - CITY ATTORNEY TOTALS:
001-0102-411.7510
001-0102-411.7520
001-0102-411.7530
001-0102-411.7540
70 - SERVICES Totals:
160
City Secretary
City Secretary’s
Office
Municipal Clerk Election Services Records Management
161
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.
162
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 2018 for Mayor, Council
Position No. 1 and Position No. 3.
Records Management Program
The FY18 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 an alternative records storage location 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.
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. Additionally, the City Attorney’s office is connected to the FOIA system in order to
further streamline the public information request process and to reduce response time, which
has proven to be quite successful.
Records Coordinators and Backup Records Coordinators are trained in the use of the FOIA
software and policies of the Records Management Program with updated training as
necessary. The program consists of managing the Records Centers, the records retention
163
City Secretary
program, the public information request process and coordination with all departments on all
aspects of records management.
Records and Laserfiche Program
The FY18 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 may access the City’s records from the City’s website. Laserfiche Weblink
publishes select documents in a Laserfiche repository to the Internet in read-only format.
This 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.
Highlights of the Budget
The following decision packages are not included in the FY18 adopted budget:
Description Amount
Novus Agenda - Meeting Management Software One Time Cost
Ongoing Cost
$1,500
$8,550
FOIA Subpoena Processing Module One Time Cost
Ongoing Cost
$1,000
$4,800
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
164
City Secretary
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.
Municipal Clerk
Division FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
Number of full time
equivalents (FTE’s)3.0 3.0 3.0 3.0 3.0
Department Expenditures $283,541 $303,037 $321,908 $303,719 $340,406
Outputs (Goals 1 & 2)
# of Alcohol permits 12 29 19 20 22
# of Bids Administered 19 13 20 15 15
# of Contracts 71 44 75 48 45
# of Copies made 81,523 84,000 87,650 87,650 88,000
# of Liens-filed/released 6 6 5 4 5
# of Notices posted-
includes Council /
Committees / Boards /
Commissions 105 105 115 106 105
# of Indexes of Records 39 39 39 39 39
# of Ordinances Prepared 39 44 48 41 41
# of Ordinances, Bids,
Notices, Press Releases
published 78 52 65 61 61
# of Resolutions Prepared 26 23 28 24 25
Outputs (Goals 3, 4 & 5)
# of Executive Sessions 23 18 22 50 35
# of Public Hearings1217151315
# of Regular Meetings1414141314
# of Special Meetings3555 5
# of Special Sessions/
Work Sessions 47 45 45 46 46
# of Pages of minutes 130 120 120 135 135
Measures of Efficiency
Department Expenditures
per capita $7.27 $7.73 $8.18 $7.72 $8.42
165
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
FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time
equivalents (FTE’s)1.2 1.2 1.2 1.2 1.2
Department
Expenditures $18,786 $18,505 $27,159 $15,090 $27,536
# of Registered
Voters 26,007 26,956 27,050 27,809 28,209
Outputs
# of General Elections
Held 1 1 1 1 1
# of Special Elections
Held 0 1 1 1 0
# of Election
Challenges 0 1 0 0 0
# of Irregularities 0 0 0 0 0
Measures of Effectiveness
Total # of Voters for
General Elections 1,130 2,422 2,300 3,245 4,000
Total # of Voters
Special Election 0 2,422 2,300 3,245 4,000
Measures of Efficiency
Department
Expenditures per
registered voter $0.72 $0.69 $1.00 $0.54 $0.98
Department
Expenditures per
capita $0.48 $0.47 $0.69 $0.38 $0.68
166
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
FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time
equivalents (FTE’s)2.0 2.0 2.0 2.0 2.0
Department
Expenditures $134,191 $135,440 $155,783 $124,398 $153,834
Outputs
# of Public Information
Requests Processed 1,249 1,408 1,422 1,300 1,355
# of Pages Provided to
Public 12,325 14,496 13,703 14,750 14,850
# of Attorney General
Opinions Obtained 19 25 25 27 27
# of Scanning &
Laserfiche Documents 843 739 800 820 850
Measures of Efficiency
Department
Expenditures per capita $3.44 $3.45 $3.96 $3.16 $3.81
167
CITY SECRETARY'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
MUNICIPAL CLERK $303,037 $321,908 $321,997 $226,990 $303,719 $340,406 5.7%
ELECTION SERVICES 18,505 27,159 27,159 15,190 15,190 27,536 1.4%
RECORDS MANAGEMENT 135,440 155,783 155,694 76,158 124,398 153,834 -1.3%
DEPARTMENT TOTAL $456,982 $504,850 $504,850 $318,339 $443,307 $521,776 3.4%
EXPENDITURE BY CLASSIFICATION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
SALARIES $404,313 $431,026 $431,026 $284,359 $391,482 $447,556 3.8%
SUPPLIES 7,150 12,979 10,014 4,409 5,036 12,979 0.0%
MAINTENANCE 281 525 525 0 0 525 0.0%
SERVICES 45,237 60,320 63,285 29,570 46,790 60,716 0.7%
CLASSIFICATION TOTAL $456,982 $504,850 $504,850 $318,339 $443,307 $521,776 3.4%
PERSONNEL SUMMARY BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
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%
168
0201 - MUNICIPAL CLERK
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $199,809 $208,168 $208,168 $146,825 $195,766 $215,259
OVERTIME PAY 1,388 5,559 5,559 121 1,000 5,559
LONGEVITY PAY 1,565 1,905 1,905 1,740 1,740 1,925
VEHICLE ALLOWANCE 5,279 5,400 5,400 3,947 5,400 5,400
INCENTIVE-CERTIFICATE PAY 3,980 4,020 4,020 2,950 4,020 1,800
CELL PHONE ALLOWANCE 2,094 1,920 1,920 1,366 1,920 1,920
SOCIAL SECURITY/MEDICARE 15,843 16,811 16,811 11,321 15,094 17,737
TMRS RETIREMENT 33,670 35,570 35,570 24,639 32,852 36,811
HEALTH/DENTAL INSURANCE 19,469 17,496 17,496 20,420 27,227 28,713
LIFE INSURANCE & AD&D 582 580 580 424 565 594
DISABILITY INSURANCE 573 602 602 444 592 656
WORKERS COMP INSURANCE 174 358 358 254 339 367
EAP SERVICES 170 174 174 131 175 174
FLEX PLAN ADMIN & COBRA 6365654965211
$284,659 $298,628 $298,628 $214,630 $286,756 $317,126
OFFICE SUPPLIES $2,166 $4,528 $2,733 $1,549 $2,065 $4,528
PERSONNEL SUPPLIES 115 100 175 46 62 100
OPERATING SUPPLIES 405 585 0 0 0 585
OPERATING EQUIPMENT<$5000 0 345 0 0 0 345
$2,686 $5,558 $2,908 $1,595 $2,127 $5,558
SURETY BONDS $0 $75 $75 $71 $71 $75
OPERATING SERVICES 2,365 2,575 486 160 214 2,575
POSTAL / COURIER SERVICES 1,527 2,120 2,064 543 725 2,120
ADVERTISING/PUBLIC NOTICE 3,375 2,822 2,822 1,094 1,785 2,822
TRAINING 2,933 3,469 3,622 3,232 3,232 3,469
TRAVEL REIMBURSEMENTS 4,926 6,071 6,071 438 3,585 6,071
MEMBERSHIPS 566 590 590 495 495 590
CONTRACT SERVICES 0 0 4,731 4,730 4,730 0
$15,693 $17,722 $20,461 $10,764 $14,836 $17,722
$303,037 $321,908 $321,997 $226,990 $303,719 $340,406
001-0201-411.4110
ACCOUNT NUMBER
001-0201-411.4130
001-0201-411.4143
001-0201-411.4144
001-0201-411.4145
001-0201-411.4149
001-0201-411.4710
001-0201-411.4720
001-0201-411.4810
001-0201-411.4820
001-0201-411.4830
001-0201-411.4840
001-0201-411.4850
001-0201-411.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-0201-411.5100
001-0201-411.5200
001-0201-411.5400
001-0201-411.5800
50 - SUPPLIES Totals:
70 - SERVICES001-0201-411.7350
001-0201-411.7400
001-0201-411.7401
001-0201-411.7491
0201 - MUNICIPAL CLERK TOTALS:
001-0201-411.7510
001-0201-411.7520
001-0201-411.7530
001-0201-411.7800
70 - SERVICES Totals:
169
0202 - ELECTION SERVICES
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
OVERTIME PAY $0 $2,371 $2,371 $0 $0 $2,371
PART-TIME WAGES 2,868 5,042 5,042 2,828 2,828 5,042
SOCIAL SECURITY/MEDICARE 0 182 182 0 0 567
WORKERS COMP INSURANCE 38800 0
$2,871 $7,603 $7,603 $2,828 $2,828 $7,980
OPERATING SUPPLIES $3,683 $6,355 $6,355 $2,432 $2,432 $6,355
OPERATING EQUIPMENT<$5000 290 122 122 0 0 122
$3,973 $6,477 $6,477 $2,432 $2,432 $6,477
COMPUTER EQUIP MAINT $281 $525 $525 $0 $0 $525
$281 $525 $525 $0 $0 $525
POSTAL / COURIER SERVICES $125 $150 $150 $130 $130 $150
ADVERTISING/PUBLIC NOTICE 102 287 287 124 124 287
TRAINING 0 200 200 0 0 200
TRAVEL REIMBURSEMENTS 0 138 138 0 0 138
SOFTWARE SUPPORT SERVICES 10,226 8,295 8,926 8,926 8,926 8,295
CONTRACT SERVICES 927 1,670 1,670001,670
RENTAL 0 1,814 1,183 750 750 1,814
$11,380 $12,554 $12,554 $9,930 $9,930 $12,554
$18,505 $27,159 $27,159 $15,190 $15,190 $27,536
001-0202-414.4130
ACCOUNT NUMBER
001-0202-414.4220
001-0202-414.4710
001-0202-414.4840
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-0202-414.5400
001-0202-414.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-0202-414.6700
60 - MAINTENANCE Totals:
70 - SERVICES001-0202-414.7401
001-0202-414.7491
001-0202-414.7510
0202 - ELECTION SERVICES TOTALS:
001-0202-414.7520
001-0202-414.7720
001-0202-414.7800
001-0202-414.7830
70 - SERVICES Totals:
170
0203 - RECORDS MANAGEMENT
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $73,476 $76,913 $76,423 $41,716 $61,621 $76,918
OVERTIME PAY 866 4,440 4,440 2,068 3,557 4,440
LONGEVITY PAY 400 630 630 520 520 320
INCENTIVE-CERTIFICATE PAY 1,940 1,980 1,980 560 1,980 480
ACCRUED PAYROLL 0 0 490 490 490 0
SOCIAL SECURITY/MEDICARE 5,189 5,693 5,693 3,103 4,138 6,285
TMRS RETIREMENT 12,060 13,157 13,157 7,104 11,472 13,040
HEALTH/DENTAL INSURANCE 22,226 21,254 21,254 10,842 17,456 20,241
LIFE INSURANCE 196 215 215 129 172 212
DISABILITY INSURANCE 204 222 222 135 180 225
WORKERS COMP INSURANCE 72 132 132 135 180 130
EAP SERVICES 113 116 116 73 97 116
FLEX PLAN ADMINISTRATION 42 43 43 27 36 43
$116,784 $124,795 $124,795 $66,901 $101,898 $122,450
OFFICE SUPPLIES $404 $424 $424 $342 $424 $424
PERSONNEL SUPPLIES 59 70 155 40 53 70
OPERATING SUPPLIES 28 50 50 0 0 50
OPERATING EQUIPMENT<$5000 0400000400
$491 $944 $629 $382 $477 $944
SURETY BONDS $0 $71 $71 $0 $71 $71
OPERATING SERVICES 4,041 7,390 7,390 122 3,163 7,390
PROFESSIONAL/CODE SERVICE 5,075 8,641 8,641 950 4,267 8,641
TRAINING 1,494 1,035 1,261 761 1,015 1,035
TRAVEL REIMBURSEMENTS 2,269 1,921 1,921 1,891 2,522 1,921
MEMBERSHIPS 270 270 270 135 270 270
SOFTWARE SUPPORT SERVICES 0 5,700 5,700 0 5,700 5,700
CONTRACT SERVICES 5,016 5,016 5,016 5,016 5,016 5,412
$18,165 $30,044 $30,270 $8,876 $22,024 $30,440
$135,440 $155,783 $155,694 $76,158 $124,398 $153,834
001-0203-419.4110
ACCOUNT NUMBER
001-0203-419.4130
001-0203-419.4143
001-0203-419.4145
001-0203-419.4190
001-0203-419.4710
001-0203-419.4720
001-0203-419.4810
001-0203-419.4820
001-0203-419.4830
001-0203-419.4840
001-0203-419.4850
001-0203-419.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-0203-419.5100
001-0203-419.5200
001-0203-419.5400
001-0203-419.5800
50 - SUPPLIES Totals:
70 - SERVICES001-0203-419.7350
001-0203-419.7400
001-0203-419.7411
70 - SERVICES Totals:
0203 - RECORDS MANAGEMENT TOTALS:
001-0203-419.7510
001-0203-419.7520
001-0203-419.7530
001-0203-419.7720
001-0203-419.7800
171
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
172
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-range administrative support activities for the City Manager including:
policy research, program analysis, Council agenda development, departmental records
coordination, project administration, general public information, and management of citizen
requests for service.
Economic Development
In order to provide Friendswood a more stable economic future by expanding the city’s
commercial tax base, this division is responsible for developing and administering programs
to retain and attract businesses that are compatible with our community’s vision and values.
The Economic Development Coordinator administers programs to assist with business
prospect recruitment, marketing, and retention. The Coordinator also serves as liaison
between City staff, business leaders, and economic development organizations.
Staff support also provides for the City’s Community and Economic Development Committee
(CEDC) and the Friendswood Downtown Economic Development Corporation.
Highlights of the Budget
The FY 2017-18 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.
This year will mark the twelfth year that the City’s PEG channel is utilized, and the eleventh
full year that City Council and Board, Commission and Committee meetings will be televised
on the channel.
In correlation with each department, the City Manager's Office’s activities are intended to
achieve the City's overall strategic goals. Fiscal Year 2017 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 tenth straight year that we have budgeted funds for Staff development
services.
173
City Manager
The City’s Economic Development office generates news releases, media information and
contacts, printed materials, direct mail campaigns, and a quarterly electronic newsletter. The
Economic Development 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.
2017-2018 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
174
City Manager
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
City Manager
Administration
FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time
equivalents (FTE’s)4.55 3.55 4.5 4.5 4.5
Department
Expenditures $511,793 $623,487 $769,285 $720,569 $786,210
Outputs
# of Long-Range
Planning Sessions
Conducted with City
Council 4 4 2 2 2
# of Long-Range
Planning Projects by
Staff 222 2 2
# of Senior Staff
development initiatives 1 1 1 1 1
Agenda Preparation (#
of City Council agenda
items)240 250 250 250 250
# of Council meetings
attended 20 20 20 20 20
# of Association
meetings attended by
Staff 121212 12 10
# of Specific citizen
inquiries
/complaints addressed
(walk-ins, phone calls,
email)1,250 1,500 1,500 1,500 1,500
Measures of Efficiency
Monthly Operational
Cost $42,649 $51,957 $64,107 $60,047 $65,518
Division Expenditures
per capita $13.12 $15.90 $19.55 $18.31 $19.45
175
City Manager
Objective B:
x Enhance communication by proactively sharing timely, accurate information about
City services, initiatives, and issues.
#Outputs (number of)
FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Releases, advisories, or tip
sheets prepared 217 204 220 210 220
City-related news articles
written 519 876 925 860 870
Annual page views on the
City’s website 809,447 900,000 900,000 913,336 950,000
Agendas 2,600 2,680 3,250 2,988 3,000
City newsletters 8,650 8,700 8,856 8,784 8,800
Community Development 2,500 2,900 3,490 3,400 3,350
Construction Updates 3,800 4,250 4,795 4,804 4,820
Economic Development 3,300 3,600 4,031 4,453 4,500
Emergency Management 6,400 7,200 8,014 8,668 8,700
Events and Recreation 5,700 6,500 7,482 8,048 8,200
General City 6,200 7,600 8,590 8,167 8,100
Job Postings##3,200 3,500 3,900 7,278 8,500
Law enforcement 6,900 8,200 9,101 10,023 10,500
Legal Notices 2,000 2,200 2,738 3,034 3,050
Library 3,200 4,000 4,018 3,939 3,900
Planning and Zoning agendas 900 1,200 2,738 3,505 3,520
# Assuming addition of a mobile-friendly web page function.
## Following a transition to new job notification system, the number of recipients is unavailable.
Objective C:
x Actively distribute information and gather feedback about City policies, services, and
events.
Outputs (number of)
FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Focus on Friendswood monthly
newsletter editions e-mailed 46 33,000 36,024 37,500 38,000
City Meetings Broadcast on
PEG channel 30 30 30 30 30
Community videos produced 5 5 12 14 15
Number of Facebook “Likes”** n/a 1,450 4,025 5,000 6,700
Number of Twitter followers** n/a 1,700 2,429 2,500 3,200
** New performance measure as of FY16 budget.
176
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
FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time equivalents
(FTE’s)1.0 1.0 1.0 1.0 1.0
Department Expenditures $232,264 $244,780 $265,047 $287,063 $265,047
Outputs
Chamber & Regional
Partnership meetings
attended 35 35 30 16 15
Trade Shows attended 4 4 3 4 4
Quarterly Electronic
Newsletter distribution to
potential business
prospects, developers, and
brokers 1,600 1,600 1,270 7,198 7,200
Attendees at Annual Broker
& Developer Day event
hosted by CEDC 45 50 50 45 45
New Businesses,
Expansions, & Remodels in
the Downtown
Neighborhood
Empowerment Zone
(NEZ#1)20 20 25 34 30
Business Prospect Inquiries 120 120 115 130 140
Friendswood Civilian Labor
Force/Unemployment Rate
19,750/
5.2%
19,750/
5.2%
19,805/
4.3%
19,807/
4.5%
19,500/
4.0%
CEDC meetings attended 13 13 13 13 12
Discussion Items 37 37 35 36 15
Measures of Efficiency
Monthly Operational Cost $19,355 $20,398 $22,087 $23,922 $22,087
Division Expenditures per
capita $5.95 $6.24 $6.73 $7.29 $6.56
177
CITY MANAGER'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
ADMINISTRATION $623,487 $769,285 $773,179 $519,891 $720,569 $786,210 2.2%
ECONOMIC DEVELOPMENT 244,780 265,047 298,220 203,147 287,063 254,357 -4.0%
DEPARTMENT TOTAL $868,267 $1,034,332 $1,071,399 $723,038 $1,007,632 $1,040,567 0.6%
EXPENDITURE BY CLASSIFICATION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
SALARIES $745,518 $857,941 $857,941 $594,640 $837,679 $877,843 2.3%
SUPPLIES 16,940 21,220 26,553 13,638 18,302 23,755 11.9%
SERVICES 105,809 155,171 186,905 114,761 151,650 138,969 -10.4%
CLASSIFICATION TOTAL $868,267 $1,034,332 $1,071,399 $723,038 $1,007,632 $1,040,567 0.6%
PERSONNEL SUMMARY BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
ADMINISTRATION3 3.55 4.40 4.40 4.40 4.40 4.40 0.0%
ECONOMIC DEVELOPMENT 1.00 1.00 1.00 1.00 1.00 1.00 0.0%
PERSONNEL TOTAL 4.55 5.40 5.40 5.40 5.40 5.40 0.0%
3Aligning budgeted FTE's with actual work activity
178
0301 - ADMINISTRATION
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $405,900 $488,692 $480,292 $333,085 $464,113 $482,053
OVERTIME PAY 6,288 4,938 4,938 3,935 4,247 4,938
LONGEVITY PAY 2,172 3,132 3,132 2,855 2,855 3,095
VEHICLE ALLOWANCE 8,033 10,800 10,800 7,893 10,800 10,800
INCENTIVE-CERTIFICATE PAY 425 600 600 0 0 0
CELL PHONE ALLOWANCE 4,098 3,768 3,768 2,584 3,768 3,600
ACCRUED PAYROLL 1,1250000 0
PART-TIME WAGES 0 0 8,400 3,886 6,400 13,625
SOCIAL SECURITY/MEDICARE 25,994 30,268 30,268 21,981 30,268 39,747
TMRS RETIREMENT 67,358 80,457 80,457 55,050 80,457 82,501
HEALTH/DENTAL INSURANCE 55,580 61,503 61,503 41,223 61,503 57,597
LIFE INSURANCE 1,055 1,350 1,350 919 1,226 1,330
TERM LIFE INSURANCE 1,460 1,460 1,460 1,095 1,460 1,460
DISABILITY INSURANCE 1,131 1,413 1,413 1,002 1,336 1,453
WORKERS COMP INSURANCE 320 812 812 557 743 823
EAP SERVICES 224 256 256 176 235 290
FLEX PLAN ADMINISTRATION 83 95 95 66 87 254
$581,246 $689,544 $689,544 $476,307 $669,497 $703,566
OFFICE SUPPLIES $1,238 $2,540 $2,408 $2,211 $2,408 $2,540
PERSONNEL SUPPLIES 363 400 100 0 200 400
5 STAR FUNCTION SUPPLIES 3,212 3,300 5,400 4,203 5,007 5,835
OPERATING SUPPLIES 2,386 3,980 1,940 1,401 1,868 3,980
OPERATING EQUIPMENT<$5000 7,608 5,000 11,205 3,950 6,267 5,000
$14,807 $15,220 $21,053 $11,765 $15,750 $17,755
5 STAR FUNCTION SERVICES $6,717 $7,300 $6,100 $5,493 $5,493 $7,665
OPERATING SERVICES 2,253 2,739 3,068 1,436 2,315 2,631
POSTAL / COURIER SERVICES 194 750 750 94 276 750
FRIENDSWOOD NEWSLETTER 819 1,000 1,000 819 819 1,000
SPECIAL EVENTS 0 500 500 0 0 500
TRAINING 1,828 3,823 3,823 1,212 2,115 3,823
TRAVEL REIMBURSEMENTS 3,820 6,000 5,400 3,302 4,402 5,040
MEMBERSHIPS 1,227 2,300 2,625 2,187 2,625 3,260
TELEPHONE/COMMUNICATIONS 216 109 216 216 216 220
CONTRACT SERVICES 10,359 40,000 39,100 17,060 17,060 40,000
$27,434 $64,521 $62,582 $31,820 $35,322 $64,889
$623,487 $769,285 $773,179 $519,891 $720,569 $786,210
001-0301-413.4110
ACCOUNT NUMBER
001-0301-413.4130
001-0301-413.4143
001-0301-413.4144
001-0301-413.4145
001-0301-413.4149
001-0301-413.4190
001-0301-413.4220
001-0301-413.4710
001-0301-413.4720
001-0301-413.4810
001-0301-413.4820
001-0301-413.4821
001-0301-413.4830
001-0301-413.4840
001-0301-413.4850
001-0301-413.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-0301-413.5100
001-0301-413.5200
001-0301-413.5221
001-0301-413.5400
001-0301-413.5800
50 - SUPPLIES Totals:
70 - SERVICES001-0301-413.7221
001-0301-413.7400
001-0301-413.7401
001-0301-413.7421
001-0301-413.7492
70 - SERVICES Totals:
0301 - ADMINISTRATION TOTALS:
001-0301-413.7510
001-0301-413.7520
001-0301-413.7530
001-0301-413.7612
001-0301-413.7800
179
0303 - ECONOMIC DEVELOPMENT
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $108,800 $112,347 $112,347 $78,220 $112,293 $116,090
LONGEVITY PAY 975 1,090 1,090 1,035 1,035 1,110
VEHICLE ALLOWANCE 5,279 5,400 5,400 3,947 5,400 5,400
INCENTIVE-CERTIFICATE PAY 1,800 1,800 1,800 1,125 1,800 1,500
CELL PHONE ALLOWANCE 1,071 1,200 1,200 854 1,200 1,200
SOCIAL SECURITY/MEDICARE 8,288 8,551 8,551 6,034 8,045 9,585
TMRS RETIREMENT 18,544 19,095 19,095 13,342 19,040 19,896
HEALTH/DENTAL INSURANCE 18,754 18,004 18,004 13,116 18,488 18,462
LIFE INSURANCE 288 312 312 227 303 320
DISABILITY INSURANCE 302 325 325 239 318 363
WORKERS COMP INSURANCE 93 193 193 135 180 198
EAP SERVICES 57 58 58 44 58 58
FLEX PLAN ADMINISTRATION 22 22 22 16 22 95
$164,272 $168,397 $168,397 $118,333 $168,182 $174,277
OFFICE SUPPLIES $124 $1,000 $500 $80 $162 $1,000
OPERATING SUPPLIES 2,009 5,000 5,000 1,793 2,391 5,000
$2,133 $6,000 $5,500 $1,873 $2,553 $6,000
OPERATING SERVICES $3,858 $9,600 $11,973 $7,479 $9,972 $9,600
POSTAL / COURIER SERVICES 0 200 200 0 25 200
ADVERTISING/PUBLIC NOTICE 13,740 21,000 21,000 16,196 16,196 22,000
SPECIAL EVENTS 0 0 0 50 50 0
TRAINING 1,585 3,090 3,090 2,365 3,153 3,090
TRAVEL EXPENSES & REIMBURSEMENTS 2,487 2,600 4,900 2,454 3,273 3,800
MEMBERSHIPS 1,705 1,985 2,485 2,230 2,485 2,215
CONTRACT SERVICES 35,000 52,175 50,675 22,167 39,175 33,175
PRGM 380 ECON DEV GRANTS 20,000 0 30,000 30,000 42,000 0
$78,375 $90,650 $124,323 $82,941 $116,329 $74,080
$244,780 $265,047 $298,220 $203,147 $287,063 $254,357
001-0303-419.4110
ACCOUNT NUMBER
001-0303-419.4143
001-0303-419.4144
001-0303-419.4145
001-0303-419.4149
001-0303-419.4710
001-0303-419.4720
001-0303-419.4810
001-0303-419.4820
001-0303-419.4830
001-0303-419.4840
001-0303-419.4850
001-0303-419.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-0303-419.5100
001-0303-419.5400
50 - SUPPLIES Totals:
70 - SERVICES001-0303-419.7400
001-0303-419.7401
001-0303-419.7800
001-0303-419.7921
70 - SERVICES Totals:
0303 - ECONOMIC DEVELOPMENT TOTALS:
001-0303-419.7491
001-0303-419.7492
001-0303-419.7510
001-0303-419.7520
001-0303-419.7530
180
Administrative Services
Administrative
Services
Information
TechnologyFinanceMunicipal
Court
Utility
Billing
Other
Administrative
Functions
Human
Resources
Risk
Management
Insurance
Risk
Management
Safety
181
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 responsible several areas of responsibility.
x Accounting function of the department is responsible for the City’s day to day
operations of all financial activities including accounts payable, payroll, revenue
collection, debt management, financial reporting and grant reporting. The division
ensures adherence to accounting standards, Charter requirements and State law.
Accounting staff, working with external auditors, performs the annual audit and
prepares the Comprehensive Annual Financial Report.
x Fiscal Operations function of the department is responsible for developing and
managing the City’s adopted budget, coordinating utility billing, collection and
customer information functions, 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, staff
assists the Director of Administrative Services with reporting the investment of the
City’s financial resources.
x Purchasing function of the department is responsible for ensuring compliance with
local, state and federal regulations in the City’s procurement of goods and services.
Working in conjunction with City departments, the Purchasing Coordinator,
developments bid/proposal specifications, maintains service contracts/agreements
and properly disposes of assets which have surpassed useful life cycles.
Municipal Court is responsible for bringing fair and impartial conclusion to all misdemeanor
cases filed in the City by maintaining accurate records of all court cases filed and disposed of,
as well as processing payments and serving warrants. With the exception of holidays,
Municipal Court sessions are Wednesday evenings and periodic Wednesday mornings of each
month. The court keeps a schedule that minimizes the delay in setting court dates and
promotes efficient operations.
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 is our mission to continue
to research and pursue technology projects where innovations are expected to improve
service delivery or provide new or enhanced public services more efficiently. IT Services
delivers EPIC (Excellent, Proactive, Impactful, Customer-focused) technology services to
enhance the community experience.
182
Administrative Services
Departmental Accomplishments in FY 2016-17
y Earned the City’s 28th GFOA Award for Excellence in Financial Reporting
y Earned the City’s 14th GFOA Distinguished Budget Presentation Award
y Earned the City’s 2nd GTOT Investment Policy Certificate of Distinction
y Implemented electronic utility billing and automatic utility billing credit card drafting
y Completed Tyler Technology Incode 10 accounts receivable module implementation
y Began implementation re-launch of Tyler Technology EnerGov Building Dept. software
y Expanded centralization of the City’s purchasing function
y Implement an internal IT Help Desk/Work order system
y Replaced core software components that were at or near end of useful life
y Cyber Security training program started
y Second failover firewall installed at the Public Safety Building
Highlights of the Budget
The following decision packages are included with the FY18 adopted budget.
Forces at Work (FAW)
Description Amount
FAW – City Wide Health Insurance Cost Increase (3%) General Fund
Water &Sewer Fund
Ongoing Cost
Ongoing Cost
$58,500
$6,500
FAW -OSSI Maintenance Support Services
One Time Cost
Ongoing Cost
$80,600
$12,810
Description Amount
City Wide Employee Merit General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$403,045
$43,933
Pay Plan Adjustment General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$70,000
$5,000
Additional Personnel – IT Support Specialist (with benefits-1.0 FTE)Ongoing Cost $89,647
The following decision package is not included with the FY18 adopted budget.
Description Amount
City Wide Wi-Fi Phase 2 One Time Cost $50,000
Major Departmental Goals for FY 2017-18
y Continue to expand computer 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 Complete desktop technology refresh
y Earn GFOA Distinguished Budget Award special recognition for performance measures
and capital project section of the FY18 budget document
y Implement pilot program for procurement cards
y Develop and monitor a community service program to support indigence issues
y Standardized IT Procedures and Policies
y Enhanced User Security Awareness Training and Cyber Security training
183
Administrative Services
y Replacing aged IT infrastructure to accommodate new technology
y Replace phone system with a VoIP system to move the City into a mobile work force
y Implement a Disaster Recovery plan for servers and data
y Redundancy in the City’s computer network connectivity
y Develop a Computer Replacement Program to fund a rolling technology refresh
y Revise the City’s Vehicle Replacement Plan
Supports the City’s Strategic Goals: 1-Communication, 2-Economic Development,
4-Partnerships, 5-Public Safety, and 6-Organizational Development
Performance Measures by Division
Finance & Other
Admin Functions FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time equivalents
(FTE’s)13.0 13.0 12.0 12.0 12.0
Division Expenditures $1,429,011 $1,332,507 $1,546,338 $1,475,621 $1,597,086
Outputs
Prepare CAFR 11111
Prepare monthly financial
reports 12 0 12 6 12
Prepare proposed &
adopted budget document 2 2 2 2 2
# of A/P check runs 50 50 50 55 50
Maintain false
alarm/permits program Yes Yes Yes Yes Yes
# of A/P paper checks
issued/EFT
5,168/
363
3,991/
1,081
5,000/
800
4,070/
1,291
3,800/
1,500
Utility bills generated*78,037 79,000 79,473 79,500
Measures of Effectiveness
GFOA CAFR Awards earned 26 27 28 28 29
Financial Reports delivered
monthly
15th of
each month
15th of
each month
15th of each
month
15th of each
month
15 of each
month
GFOA Budget Awards
earned 12 13 14 14 15
Proposed & adopted
budgets delivered by
charter requirement dates 2 2 2 2 2
False alarm and permit
invoices issued and
payments processed
Within
30 days
Within
30 days
Within
30 days
Within
30 days
Within
30 days
% of bi-monthly billings
produced by the 15th &
30th/31st of ea. month
(4 utility cycles – 13,314
accounts)92%96%100%100%100%
Measures of Efficiency
Monthly operational cost $119,084 $111,042 $128,862 $122,968 $133,091
Division expenditures per
capita $36.62 $33.98 $39.29 $37.49 $39.51
*Utility Billing module live in November 2015.
184
Administrative Services
Municipal Court FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time equivalents
(FTE’s)6.7 6.7 6.7 6.7 6.7
Division Expenditures $446,484 $394,005 $479,320 $449,975 $453,439
Outputs
Revenue generated $775,538 $779,300 $760,350 $786,037 $492,751
# of cases filed with court 8,188 6506 6,200 6,500 6,500
# of cases disposed 7,080 5,425 6,500 6,200 6,000
# of Teen Court offenses 106 101 100 30 0
# of warrants issued 2,425 2,692 2,000 3,000 2,600
# of warrants cleared (court
staff)2,259 848 1,000 1,100 1,000
# of warrants served (police
dept)859 686 700 525 500
Measures of Effectiveness
% of warrants cleared 60%57%32%37%25%
Total number of warrants
outstanding 5,256 4,219 5,700 5,050 5,000
# of Municipal Court sessions
held 74 50 64 48 48
# of Teen Court sessions held 15 8 4 2 0
# of Teen Court jury and
community service terms
sentenced 2,596 319 500 50 0
Measures of Efficiency
Monthly operational cost $37,207 $32,834 $39,943 $37,498 $37,787
Division expenditures per
capita $11.44 $10.05 $12.18 $11.43 $11.22
*Amounts higher than 100% represent cleared warrants older than the current year measured.
**Teen Court program discontinued during FY17.
185
Administrative Services
Human Resources,
Insurance, &
Risk Management FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
City’s total full time equivalents
(FTE)221.29 223.54 227.49 227.49 230.49
Division’s # of FTE’s 55555
Division Expenditures $771,256 $752,869 $865,796 $889,998 $989,614*
Outputs
# of Job Requisitions Processed 30 37 27 40 40
# of criminal background
checks completed 50 75 70 77 95
# of employees trained during
new hire orientation 22 44 30 43 50
# of employees trained during
safety meetings 525 496 725 320 450
Measures of Effectiveness
Total # of applications
processed 900 4,753 1,200 8,121 9,000
Total # of new hire orientation
sessions held 12 4 13 6 10
Total # of safety meetings and
programs conducted 37 31 33 19 40
Total # of work-related
reportable incidents 9 1 9 4 3
Measures of Efficiency
Employee Turnover Rate 12.35% 4.50% 11.00% 14.50% 10.00%
Division expenditures per City’s
total full time equivalents (FTE)$3,485 $3,368 $3,806 $3,912 $4,294*
*Includes the proposed pay plan adjustment amount of $70,000 in the general fund and $5,000 in the water and
sewer fund. These amounts will be allocated to the departments in January 1, 2018 based on schedule received
from HR.
186
Administrative Services
Information
Technology FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
City’s total full time equivalents
(FTE)221.29 224.54 227.49 227.49 230.49
# of full time equivalents
(FTE’s)4444 5
Division Expenditures $1,238,981 $836,642 $928,312 $1,098,164 $1,157,883
Outputs
# of users supported 210 220 220 230 230
# of work orders closed 2,400 3,100 3,100 2,900 3,400
# of PC’s/laptops/iPads
supported 240 240 275 275 320
# of servers supported 23 23 23 25 37
# of printers/scanners
supported 36/21 36/21 36/21 36/21 36/21
# of applications supported 40+40+40+50+50+
# of networks supported
6 net/
subnet
6 net/
subnet
6 net/
subnet
6 net/
subnet
10 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 40%45%40%55%45%
% of project hours 60%55%60%45%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 200 258 258 241 283
Division expenditures per
full time employee (FTE)$5,599 $3,726 $4,081 $4,827 $5,024
Division expenditures per
capita $31.75 $21.33 $23.59 $27.90 $28.64
187
ADMINISTRATIVE SERVICES
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
FINANCE $758,028 $909,848 $909,848 $655,571 $891,794 $937,147 3.0%
OTHER ADMIN FUNCTIONS 164,701 241,685 241,685 133,625 207,118 243,502 0.8%
MUNICIPAL COURT 394,005 479,320 479,320 280,655 449,975 453,439 -5.4%
HUMAN RESOURCES*364,271 444,659 453,399 292,094 450,110 529,851 19.2%
INSURANCE (GF)150,488 163,013 163,013 134,664 171,787 178,013 9.2%
RISK MANAGEMENT (GF)140,256 156,424 156,464 100,269 147,559 163,050 4.2%
INFORMATION TECHNOLOGY 836,642 928,312 1,150,510 730,831 1,098,164 1,157,883 24.7%
UTILITY BILLING (W/S)**405,708 394,805 381,791 292,928 376,709 416,437 5.5%
INSURANCE (W/S)97,854 101,700 115,461 103,265 120,542 118,700 16.7%
DEPARTMENT TOTAL $3,311,951 $3,819,766 $4,051,491 $2,723,900 $3,913,757 $4,198,022 9.9%
EXPENDITURE BY CLASSIFICATION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
SALARIES & BENEFITS 2,131,381 2,468,271 2,457,105 1,717,012 2,371,346 2,648,700 7.3%
SUPPLIES 61,657 65,655 77,993 38,431 76,634 82,400 25.5%
MAINTENANCE 48,939 70,874 73,549 27,471 73,341 71,574 0.0%
SERVICES 1,040,634 1,184,358 1,423,698 925,014 1,373,463 1,364,740 15.2%
CAPITAL OUTLAY 17,661 19,000 19,000 15,973 18,973 19,000 0.0%
OTHER 11,679 11,608 147 0 0 11,608 0.0%
CLASSIFICATION TOTAL $3,311,951 $3,819,766 $4,051,491 $2,723,900 $3,913,757 $4,198,022 9.9%
PERSONNEL SUMMARY BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
FINANCE - (GF)1 9.00 8.00 8.00 8.00 8.00 8.00 0.0%
FINANCE - (W/S)4.00 4.00 4.00 4.00 4.00 4.00 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%
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 5.00 25.0%
PERSONNEL TOTAL 28.70 27.70 27.70 27.70 27.70 28.70 0.0%
1Staffing reduction through attrition
188
0401 - FINANCE
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $479,053 $579,050 $576,206 $398,760 $541,680 $587,772
OVERTIME PAY 6,148 1,317 3,317 2,896 4,362 1,317
LONGEVITY PAY 4,426 5,190 5,326 5,326 5,326 3,515
VEHICLE ALLOWANCE 000005,400
INCENTIVE-CERTIFICATE PAY 8,450 16,200 16,908 9,200 16,908 16,200
CELL PHONE ALLOWANCE 1,267 1,200 1,200 1,608 2,100 4,800
ACCRUED PAYROLL 1,907 0 0 35,288 35,288 0
SOCIAL SECURITY/MEDICARE 36,101 42,233 42,233 32,531 43,375 47,354
TMRS RETIREMENT 78,805 92,746 92,746 70,570 94,094 98,296
HEALTH/DENTAL INSURANCE 61,420 79,828 79,828 55,847 64,463 74,106
LIFE INSURANCE 1,280 1,570 1,570 1,213 1,618 1,622
DISABILITY INSURANCE 1,352 1,643 1,643 1,292 1,723 1,791
WORKERS COMP INSURANCE 491 937 937 777 1,037 980
EAP SERVICES 393 465 465 339 452 464
FLEX PLAN ADMINISTRATION 139 236 236 126 168 538
$681,232 $822,615 $822,615 $615,774 $812,592 $844,155
OFFICE SUPPLIES $4,746 $4,800 $4,300 $1,908 $4,544 $5,460
PERSONNEL SUPPLIES 290 405 405 29 300 405
OPERATING SUPPLIES 1,775 2,200 2,700 2,350 2,700 2,200
OPERATING EQUIPMENT<$5000 519 515 515 317 515 515
$7,330 $7,920 $7,920 $4,604 $8,059 $8,580
AUDIT SERVICES $43,657 $29,000 $29,000 $17,239 $29,000 $29,000
CONSULTING SERVICES 0 14,425 14,425 0 7,000 14,425
OPERATING SERVICES 6,599 2,560 3,060 2,499 3,333 2,560
POSTAL / COURIER SERVICES 2,452 2,500 2,500 1,927 2,570 2,500
RECRUITMENT ADVERTISING 0500000500
TRAINING 2,804 9,000 8,863 6,964 8,564 13,065
TRAVEL REIMBURSEMENTS 2,362 9,476 9,476 5,049 8,732 10,100
MEMBERSHIPS 1,076 1,422 1,559 1,514 1,514 1,832
CONTRACT SERVICES 10,516 10,430 10,430 0 10,430 10,430
$69,466 $79,313 $79,313 $35,193 $71,143 $84,412
$758,028 $909,848 $909,848 $655,571 $891,794 $937,147
001-0401-415.4110
ACCOUNT NUMBER
001-0401-415.4130
001-0401-415.4143
001-0401-415.4144
001-0401-415.4145
001-0401-415.4149
001-0401-415.4190
001-0401-415.4710
001-0401-415.4720
001-0401-415.4810
001-0401-415.4820
001-0401-415.4830
001-0401-415.4840
001-0401-415.4850
001-0401-415.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-0401-415.5100
001-0401-415.5200
001-0401-415.5400
001-0401-415.5800
50 - SUPPLIES Totals:
70 - SERVICES001-0401-415.7120
001-0401-415.7140
001-0401-415.7400
001-0401-415.7401
001-0401-415.7497
001-0401-415.7510
001-0401-415.7520
001-0401-415.7530
0401 - FINANCE TOTALS:
001-0401-415.7800
70 - SERVICES Totals:
189
0406 - OTHER ADMINISTRATIVE FUNCTIONS
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
70 - SERVICES
TAX APPRAISAL SERVICES $151,076 $170,051 $170,051 $126,621 $158,051 $171,868
TAX COLLECTION SERVICES 6,233 8,359 8,359 7,004 8,359 8,359
PROPERTY TAX REFUND 0 58,025 58,025 0 35,708 58,025
COUNTY TAX OFFICE IN CH 7,392 5,000 5,000 0 5,000 5,000
ADVERTISING/PUBLIC NOTICE 0 250 250 0 0 250
$164,701 $241,685 $241,685 $133,625 $207,118 $243,502
$164,701 $241,685 $241,685 $133,625 $207,118 $243,502
001-0406-415.7431
ACCOUNT NUMBER
0406 - OTHER ADMIN FUNCTIONS TOTALS:
001-0406-415.7432
001-0406-415.7433
001-0406-415.7435
001-0406-415.7491
70 - SERVICES Totals:
190
0409 - MUNICIPAL COURT
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $173,050 $182,161 $197,443 $128,637 $196,516 $194,289
PART-TIME WAGES 8,447 16,009 0 0 0 0
OVERTIME PAY 3,455 10,000 10,000 2,049 4,982 10,000
LONGEVITY PAY 800 745 745 517 517 575
INCENTIVE-CERTIFICATE PAY 8,875 7,860 7,860 5,010 7,860 6,000
ACCRUED PAYROLL 0 0 727 727 727 0
PART-TIME WAGES 90,840 126,188 126,188 61,926 114,183 116,498
SOCIAL SECURITY/MEDICARE 21,572 26,180 26,180 14,737 19,649 25,043
TMRS RETIREMENT 30,619 33,969 33,969 21,450 33,600 33,470
HEALTH/DENTAL INSURANCE 25,760 39,902 39,902 24,158 37,211 34,727
LIFE INSURANCE 459 505 505 394 525 536
DISABILITY INSURANCE 486 527 527 421 561 583
WORKERS COMP INSURANCE 276 542 542 354 472 519
EAP SERVICES 590 697 697 358 478 232
FLEX PLAN ADMINISTRATION 81 149 149 65 86 281
$365,310 $445,434 $445,434 $260,802 $417,367 $422,753
OFFICE SUPPLIES $5,262 $5,100 $5,100 $2,292 $5,056 $4,100
PERSONNEL SUPPLIES 163 480 480 106 441 280
OPERATING SUPPLIES 477 470 470 50 467 470
OPERATING EQUIPMENT<$5000 0 1,600 1,600 533 1,210 200
$5,902 $7,650 $7,650 $2,981 $7,174 $5,050
SURETY BONDS $71 $0 $0 $0 $0 $0
OPERATING SERVICES 0 1,200 1,200 0 1,200 1,000
POSTAL / COURIER SERVICES 3,176 3,500 3,500 2,290 3,053 3,500
TRAINING 1,734 1,510 1,610 1,277 1,802 1,310
TRAVEL REIMBURSEMENTS 1,276 2,050 1,950 973 1,497 1,850
MEMBERSHIPS 320 320 320 120 320 320
PUBLICATIONS 36 36 36 36 36 36
TELEPHONE/COMMUNICATIONS 0 120 120 0 25 120
CONTRACT SERVICES 16,181 17,500 17,500 12,177 17,500 17,500
$22,793 $26,236 $26,236 $16,872 $25,433 $25,636
$394,005 $479,320 $479,320 $280,655 $449,975 $453,439
001-0409-412.4110
ACCOUNT NUMBER
001-0409-412.4120
001-0409-412.4130
001-0409-412.4143
001-0409-412.4145
001-0409-412.4190
001-0409-412.4220
001-0409-412.4710
001-0409-412.4720
001-0409-412.4810
001-0409-412.4820
001-0409-412.4830
001-0409-412.4840
001-0409-412.4850
001-0409-412.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-0409-412.5100
001-0409-412.5200
001-0409-412.5400
001-0409-412.5800
50 - SUPPLIES Totals:
70 - SERVICES001-0409-412.7350
001-0409-412.7400
001-0409-412.7401
001-0409-412.7800
70 - SERVICES Totals:
0409 - MUNICIPAL COURT TOTALS:
001-0409-412.7510
001-0409-412.7520
001-0409-412.7530
001-0409-412.7540
001-0409-412.7612
191
0410 - HUMAN RESOURCES
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $218,636 $231,263 $227,284 $160,192 $209,590 $210,709
PART-TIME WAGES W/BENEFITS 00023,253 27,964 31,478
OVERTIME PAY 2,004 2,573 4,073 3,888 5,184 2,573
LONGEVITY PAY 1,215 1,695 1,695 1,358 1,358 1,390
INCENTIVE-CERTIFICATE PAY 5,400 6,000 6,000 3,600 6,000 6,000
PAY PLAN ADJUSTMENT* 0000070,000
CELL PHONE ALLOWANCE 1,121 1,200 1,200 854 1,200 1,200
ACCRUED PAYROLL 0 0 2,479 2,479 2,479 0
SOCIAL SECURITY/MEDICARE 16,363 17,407 17,407 12,619 16,825 19,381
TMRS RETIREMENT 35,915 38,038 38,038 27,000 36,999 40,228
HEALTH/DENTAL INSURANCE 25,308 24,394 24,394 14,182 19,909 20,100
LIFE INSURANCE 576 643 643 387 643 582
DISABILITY INSURANCE 602 669 669 405 669 636
WORKERS COMP INSURANCE 195 4,384 4,384 305 4,384 4,401
EAP SERVICES 197 232 232 208 232 290
UNEMPLOYMENT COMPENSATION 0 25,000 13,834 0 10,000 25,000
FLEX PLAN ADMINISTRATION 80 86 86 45 86 181
$307,613 $353,584 $342,418 $250,775 $343,521 $434,149
PERSONNEL SUPPLIES $69 $350 $350 $92 $323 $450
STAFF DEV PROG SUPPLIES 0 3,215 1,715 0 1,715 3,750
OPERATING SUPPLIES 3,634 4,800 4,800 4,679 6,239 5,700
OPERATING EQUIPMENT<$5000 4,316 4,000 11,652 8,561 11,414 2,500
$8,019 $12,365 $18,517 $13,332 $19,691 $12,400
AUDIT SERVICES $0 $0 $0 $0 $0 $2,500
CONSULTING SERVICES 0 2,500 3,700 0 3,700 2,500
MEDICAL EXAMINATIONS 9,639 11,510 10,334 7,018 8,018 10,635
PERSONNEL EVENTS/PROGRAMS 4,916 5,800 5,800 2,051 5,800 6,800
STAFF DEV PROG SERVICES 629 4,800 1,600 299 1,600 4,800
OPERATING SERVICES 21,918 13,300 36,466 10,236 36,466 1,500
POSTAL / COURIER SERVICES 112 375 375 6 198 375
ADVERTISING/PUBLIC NOTICE 0 350 350 0 0 350
CRIMINAL HISTORY SERVICES 1,609 7,125 5,265 1,953 5,103 7,840
RECRUITMENT ADVERTISING 0 500 500 0 0 500
TRAINING 724 4,185 4,185 2,692 4,089 6,825
TRAVEL REIMBURSEMENTS 1,862 8,590 4,090 1,056 2,258 11,477
MEMBERSHIPS 610 1,700 1,700 772 1,700 1,625
TELEPHONE/COMMUNICATIONS 216 350 350 216 216 350
SOFTWARE LICENSE FEE 0 5,500 5,500 0 5,500 22,100
CONTRACT SERVICES 6,404 12,125 12,249 1,689 12,249 3,125
$48,638 $78,710 $92,464 $27,987 $86,898 $83,302
$364,271 $444,659 $453,399 $292,094 $450,110 $529,851
001-0410-415.4110
ACCOUNT NUMBER
001-0410-415.4120
001-0410-415.4130
001-0410-415.4143
001-0410-415.4145
001-0410-415.4149
001-0410-415.4190
001-0410-415.4710
001-0410-415.4720
001-0410-415.4148
001-0410-415.4810
001-0410-415.4820
001-0410-415.4830
001-0410-415.4840
001-0410-415.4850
001-0410-415.4880
001-0410-415.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-0410-415.5200
001-0410-415.5223
001-0410-415.5400
001-0410-415.5800
50 - SUPPLIES Totals:
70 - SERVICES001-0410-415.7120
001-0410-415.7140
001-0410-415.7212
001-0410-415.7220
001-0410-415.7223
001-0410-415.7400
001-0410-415.7401
001-0410-415.7491
001-0410-415.7496
001-0410-415.7497
001-0410-415.7510
001-0410-415.7520
0410 - HUMAN RESOURCES Totals:
001-0410-415.7530
001-0410-415.7612
001-0410-415.7710
001-0410-415.7800
70 - SERVICES Totals:
192
0411 - INSURANCE
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
70 - SERVICES
MOBILE EQUIPMENT $2,865 $3,000 $3,000 $2,840 $3,000 $3,000
GENERAL LIABILITY 8,201 8,500 8,500 7,681 8,500 8,500
PUBLIC OFFICIAL 19,265 17,400 17,400 15,713 15,713 17,400
CRIME & ACCIDENT COVERAGE 1,895 2,350 2,350 2,207 2,943 2,350
WINDSTORM 85,946 91,363 91,363 60,696 80,928 91,363
REAL & PERSONAL PROPERTY 30,329 33,000 33,000 43,540 58,053 48,000
FLOOD 900 900 900 900 1,200 900
SURETY BONDS 1,086 2,000 2,000 1,087 1,450 2,000
PRIOR YEAR INSURANCE 0 4,500 4,500004,500
$150,488 $163,013 $163,013 $134,664 $171,787 $178,013
$150,488 $163,013 $163,013 $134,664 $171,787 $178,013
001-0411-415.7313
ACCOUNT NUMBER
001-0411-415.7321
001-0411-415.7323
001-0411-415.7324
70 - SERVICES Totals:
0411 - INSURANCE TOTALS:
001-0411-415.7331
001-0411-415.7332
001-0411-415.7333
001-0411-415.7350
001-0411-415.7380
193
0412 - RISK MANAGEMENT
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $67,382 $69,609 $69,609 $49,159 $69,609 $71,327
OVERTIME PAY 1,375 2,573 2,573 1,406 2,125 2,573
LONGEVITY PAY 820 935 935 880 880 940
VEHICLE ALLOWANCE 5,279 5,400 5,400 3,947 5,400 5,400
INCENTIVE-CERTIFICATE PAY 2,100 2,100 2,100 1,975 2,100 2,100
CELL PHONE ALLOWANCE 1,121 1,200 1,200 854 1,200 1,200
SOCIAL SECURITY/MEDICARE 5,072 5,293 5,293 3,833 5,205 6,391
TMRS RETIREMENT 12,276 12,825 12,825 9,120 12,825 13,263
HEALTH/DENTAL INSURANCE 18,754 18,004 18,004 13,116 18,004 18,462
LIFE INSURANCE 180 193 193 140 193 197
DISABILITY INSURANCE 188 201 201 147 201 235
WORKERS COMP INSURANCE 61 130 130 92 130 132
EAP SERVICES 57 58 58 44 58 58
FLEX PLAN ADMINISTRATION 22 22 22 16 22 95
$114,686 $118,543 $118,543 $84,728 $117,952 $122,373
PERSONNEL SUPPLIES $18 $1,000 $1,000 $502 $669 $1,000
OPERATING SUPPLIES 397 4,220 4,220 1,998 4,164 4,220
OPERATING EQUIPMENT<$5000 13,197 5,000 5,000 836 4,114 6,200
$13,612 $10,220 $10,220 $3,335 $8,947 $11,420
MEDICAL EXAMINATIONS $83 $7,361 $7,401 $258 $1,094 $8,097
PERSONNEL EVENTS/PROGRAMS 8,889 10,200 10,200 8,509 10,200 11,535
OPERATING SERVICES 852 500 500 90 500 1,000
TRAINING 964 5,000 5,000 1,562 4,883 2,375
TRAVEL REIMBURSEMENTS 900 4,000 4,000 1,787 3,383 5,650
MEMBERSHIPS 270 600 600 0 600 600
$11,957 $27,661 $27,701 $12,206 $20,660 $29,257
$140,256 $156,424 $156,464 $100,269 $147,559 $163,050
001-0412-415.4110
ACCOUNT NUMBER
001-0412-415.4130
001-0412-415.4143
001-0412-415.4144
001-0412-415.4145
001-0412-415.4149
001-0412-415.4710
001-0412-415.4720
001-0412-415.4810
001-0412-415.4820
001-0412-415.4830
001-0412-415.4840
001-0412-415.4850
001-0412-415.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-0412-415.5200
001-0412-415.5400
001-0412-415.5800
50 - SUPPLIES Totals:
70 - SERVICES
001-0412-415.7530
70 - SERVICES Totals:
0412 - RISK MANAGEMENT TOTALS:
001-0412-415.7212
001-0412-415.7220
001-0412-415.7400
001-0412-415.7510
001-0412-415.7520
194
0416 - INFORMATION TECHNOLOGY
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $283,594 $322,396 $320,796 $212,596 $283,461 $366,950
OVERTIME PAY 8,702 8,545 8,545 5,290 8,753 8,545
HOLIDAY HRS WORKED 101 0 0 0 150 0
LONGEVITY PAY 2,890 1,970 1,970 1,775 1,775 2,050
INCENTIVE-CERTIFICATE PAY 2,100 2,100 2,100 1,800 2,400 3,600
CELL PHONE ALLOWANCE 3,863 4,800 4,800 3,362 4,800 4,800
ACCRUED PAYROLL 1,362 0 1,600 1,600 1,600 0
SOCIAL SECURITY/MEDICARE 21,704 24,072 24,072 16,067 21,422 29,526
TMRS RETIREMENT 47,567 53,253 53,253 35,467 47,289 61,272
HEALTH/DENTAL INSURANCE 40,331 55,606 55,606 38,650 51,534 70,772
LIFE INSURANCE 741 894 894 599 799 985
DISABILITY INSURANCE 797 932 932 661 882 1,094
WORKERS COMP INSURANCE 478 1,053 1,053 741 989 1,495
EAP SERVICES 199 232 232 169 226 292
FLEX PLAN ADMINISTRATION 74 149 149 63 84 164
$414,502 $476,002 $476,002 $318,841 $426,163 $551,545
PERSONNEL SUPPLIES $71 $0 $0 $0 $0 $0
OPERATING SUPPLIES 0 1,100 1,100 587 1,100 4,950
COMPUTER SUPPLIES 801 2,400 8,586 738 8,586 2,400
OPERATING EQUIPMENT<$5000 20,941 21,000 21,000 11,283 21,000 34,600
$21,813 $24,500 $30,686 $12,608 $30,686 $41,950
COMPUTER EQUIP MAINT $48,519 $70,100 $72,775 $27,046 $72,775 $70,800
$48,519 $70,100 $72,775 $27,046 $72,775 $70,800
OPERATING SERVICES $6,500 $15,000 $16,225 $5,380 $16,225 $15,000
TRAINING 5,325 15,700 23,580 15,831 21,372 23,300
TRAVEL REIMBURSEMENTS 0 3,300 3,300 1,521 3,028 4,500
MEMBERSHIPS 0 200 345 345 345 350
SOFTWARE LICENSE FEES 13,388 0 0 0 0 0
SOFTWARE SUPPORT SERVICES 209,610 200,650 311,995 207,135 311,995 325,228
SOFTWARE SUBSCRIPTION SRV 5,213 16,750 16,750 5,632 16,750 16,750
INTERNET/WIRELESS SERVICE 42,050 64,610 64,610 37,369 64,610 66,960
CONTRACT SERVICES 52,061 22,500 115,242 83,151 115,242 22,500
$334,147 $338,710 $552,047 $356,363 $549,568 $474,588
001-0416-419.8800 CAPITAL EQUIPMENT $17,661 $19,000 $19,000 $15,973 $18,973 $19,000
80 - CAPITAL OUTLAY Totals:$17,661 $19,000 $19,000 $15,973 $18,973 $19,000
$836,642 $928,312 $1,150,510 $730,831 $1,098,164 $1,157,883
001-0416-419.4110
ACCOUNT NUMBER
001-0416-419.4130
001-0416-419.4131
001-0416-419.4143
001-0416-419.4145
001-0416-419.4149
001-0416-419.4190
001-0416-419.4710
001-0416-419.4720
001-0416-419.4810
001-0416-419.4820
001-0416-419.4830
001-0416-419.4840
001-0416-419.4850
001-0416-419.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-0416-419.5200
001-0416-419.5400
001-0416-419.5700
001-0416-419.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-0416-419.6700
60 - MAINTENANCE Totals:
70 - SERVICES001-0416-419.7400
001-0416-419.7510
001-0416-419.7520
001-0416-419.7530
001-0416-419.7710
80 - CAPITAL OUTLAY
0416 - INFORMATION TECHNOLOGY TOTALS:
001-0416-419.7720
001-0416-419.7723
001-0416-419.7730
001-0416-419.7800
70 - SERVICES Totals:
195
401-0401 - FINANCE (W/S)
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
401-0401-415.4110 FULLTIME SALARIES & WAGES $167,206 $173,491 $173,491 $123,265 $168,354 $177,852
401-0401-415.4130 OVERTIME PAY 3,429 3,072 3,072 1,241 2,655 3,072
401-0401-415.4143 LONGEVITY PAY 1,675 2,145 2,145 1,915 1,915 2,160
401-0401-415.4145 INCENTIVE-CERTIFICATE PAY 900 900 900 675 900 900
401-0401-415.4148 PAY PLAN ADJUSTMENT* 0 0 0 0 0 5,000
401-0401-415.4710 SOCIAL SECURITY/MEDICARE 12,683 13,229 13,229 8,973 13,229 13,711
401-0401-415.4720 TMRS RETIREMENT 27,238 28,145 28,145 19,908 26,544 28,456
401-0401-415.4810 HEALTH/DENTAL INSURANCE 33,518 29,524 29,524 28,959 38,612 40,764
401-0401-415.4820 LIFE INSURANCE 446 483 483 349 465 478
401-0401-415.4830 DISABILITY INSURANCE 465 502 502 366 488 511
401-0401-415.4840 WORKERS COMP INSURANCE 166 284 284 201 268 284
401-0401-415.4850 EAP SERVICES 227 232 232 174 232 232
401-0401-415.4890 FLEX PLAN ADMINISTRATION 84 86 86 65 86 305
40 - SALARIES & BENEFITS Totals: $248,037 $252,093 $252,093 $186,093 $253,750 $273,725
50 - SUPPLIES
401-0401-415.5100 OFFICE SUPPLIES $1,284 $1,400 $1,400 $1,063 $1,400 $1,400
401-0401-415.5200 PERSONNEL SUPPLIES 650000 0
401-0401-415.5400 OPERATING SUPPLIES 732 1,400 1,400 509 678 1,400
401-0401-415.5800 OPERATING EQUIPMENT<$5000 2,899 200 200 0 0 200
50 - SUPPLIES Totals: $4,980 $3,000 $3,000 $1,571 $2,078 $3,000
60 - MAINTENANCE
401-0401-415.6800 EQUIPMENT MAINTENANCE $420 $774 $774 $425 $567 $774
60 - MAINTENANCE Totals: $420 $774 $774 $425 $567 $774
70 - SERVICES
401-0401-415.7120 AUDIT SERVICES $16,000 $16,000 $16,000 $9,511 $16,000 $16,000
401-0401-415.7350 SURETY BONDS 0 2,300 0 0 0 2,300
401-0401-415.7400 OPERATING SERVICES 620 700 700 474 526 700
401-0401-415.7401 POSTAL / COURIER SERVICES 42,317 36,000 36,000 25,936 34,581 36,000
401-0401-415.7510 TRAINING 0 2,020 2,020 195 195 2,020
401-0401-415.7520 TRAVEL REIMBURSEMENTS 274 420 420 202 302 420
401-0401-415.7530 MEMBERSHIPS 100 140 140 100 100 140
401-0401-415.7710 SOFTWARE LICENSE FEE 2,009 3,150 3,897 2,069 2,258 3,150
401-0401-415.7800 CONTRACT SERVICES 79,271 66,600 66,600 66,352 66,352 66,600
70 - SERVICES Totals: $140,591 $127,330 $125,777 $104,839 $120,315 $127,330
90 - OTHER
401-0401-415.9830 PROVISION FOR UNCOLL A/R $11,679 $11,608 $147 $0 $0 $11,608
90 - OTHER Totals: $11,679 $11,608 $147 $0 $0 $11,608
0401 - FINANCE (W/S) TOTALS: $405,708 $394,805 $381,791 $292,928 $376,709 $416,437
ACCOUNT NUMBER
196
401-0411 - INSURANCE (W/S)
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
70 - SERVICES
MOBILE EQUIPMENT $1,798 $2,000 $1,819 $1,819 $1,819 $2,000
GENERAL LIABILITY 5,467 7,000 5,121 5,121 5,121 7,000
PUBLIC OFFICIAL 12,844 11,650 10,476 10,475 10,475 11,650
CRIME & ACCIDENT COVERAGE 1,153 1,250 1,250 1,279 1,279 1,250
WINDSTORM 50,996 50,000 66,939 49,662 66,939 67,000
REAL & PERSONAL PROPERTY 24,815 29,000 29,000 34,054 34,054 29,000
FLOOD 781 800 856 856 856 800
70 - SERVICES Totals:$97,854 $101,700 $115,461 $103,265 $120,542 $118,700
0411 - INSURANCE (W/S) TOTALS:$97,854 $101,700 $115,461 $103,265 $120,542 $118,700
ACCOUNT NUMBER
401-0411-415.7313
401-0411-415.7333
401-0411-415.7321
401-0411-415.7323
401-0411-415.7324
401-0411-415.7331
401-0411-415.7332
197
Police Department
Police
Department
Staff
Services
Patrol
Operations
Criminal
Investigations
Records
and
Communication
Animal Control
Patrol
D.O.T.
Program
Police
Investigation
Fund
198
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 2016–17Accomplishments
Friendswood was again named in the top 10 list of safety cities in Texas in 2017. The
recognition is based on the total number of crimes per 1,000 residents plus other factors.
This makes Friendswood rated in the nation’s top 100 safest cities.
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.
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.
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.
199
Police
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 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.
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
200
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.
201
Police
Highlights of the Budget
The Fiscal Year 2017-18 budget for the police department addresses requirements to maintain
current operations without a request for any additional sworn peace officer positions. The
current full authorized sworn strength is 64 peace officers. The current staffing at Animal
Control includes two full time Animal Control officers, one full time Animal Control shelter
manager/volunteer coordinator and an Animal Control Supervisor.
The Crime Victim Liaison position has been partially funded by a federal Victims of Crime Act
grant managed by the Governor’s office for the past 18 years. The last application for
continued funding was filed in early 2017 and we are awaiting announcement of funding.
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 four marked
patrol vehicles and one criminal investigation staff vehicle. At time of replacement each
vehicle has over 100,000 miles.
The following FAW and decision packages are included with the FY18 adopted
budget.
Description Amount
FAW – Remaining impact of Shift Differential Pay
(Implemented April 2017. Full impact in FY18 is $55,842)Ongoing Cost $17,232
Police Radio Refresh/Upgrade One Time Cost $700,000
Upgrade Sergeant position to Lieutenant in Admin division Ongoing Cost $10,493
Pro QA Emergency Medical Dispatcher (EMD) software
One Time Cost
Ongoing Cost
$55,490
$2,400
The following decision packages are not included with the FY18 adopted budget.
Description Amount
Freedom Application software licenses One Time Cost $8,000
Eventide API
One Time Cost
Ongoing Cost
$110,880
$2,600
202
Police
2017-2018 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
FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time sworn peace
officers 61 62 64 64 64
Department Expenditures $8,911,106 $9,589,180 $10,347,846 $9,745,487 $10,225,179
Outputs
Total # of Arrests 1,440 1,424 1,400 1,200 1,400
# of Police Calls For
Service 15,016 15,804 15,804 14,676 15,000
# of Animals Impounded 657 646 650 620 650
Measures of Effectiveness
Crime Rate 9.75 8.49 10 9.75 10
Offense Clearance Rate 74 67 59 65 65
# of Traffic Accidents 564 555 555 425 500
# of Animal Adoptions 240 292 250 183 250
Measures of Efficiency
Average Response Time 0:08:26 0:08:31 10:00:00 0:08:49 0:08:49
#minutes from request to
arrival – Priority 1 0:03:44 0:04:25 0:05:00 0:04:30 0:04:30
Monthly Operating Costs $742,592 $799,098 $862,321 $812,124 $852,098
Department Expenditures
per Capita $228.36 $244.50 $262.92 $247.61 $252.94
203
POLICE DEPARTMENT
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
ADMINISTRATION $828,682 $917,842 $920,033 $618,252 $872,630 $975,316 6.3%
COMMUNICATIONS 1,135,026 1,161,319 1,165,606 826,407 1,185,087 1,223,462 5.4%
PATROL 5,272,407 5,833,931 5,858,252 3,996,287 5,446,098 5,743,557 -1.5%
PATROL-DOT PROGRAM 112,006 117,660 117,660 83,858 118,795 120,858 2.7%
CRIMINAL INVESTIGATIONS 1,840,850 1,905,374 1,908,821 1,122,877 1,710,768 1,745,148 -8.4%
ANIMAL CONTROL 400,210 411,719 422,808 266,839 412,108 416,838 1.2%
DEPARTMENT TOTAL $9,589,180 $10,347,845 $10,393,180 $6,914,521 $9,745,487 $10,225,179 -1.2%
EXPENDITURE BY CLASSIFICATION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
SALARIES AND BENEFITS $8,400,184 $8,930,626 $8,928,034 $6,159,554 $8,467,909 $8,853,385 -0.9%
SUPPLIES 388,446 515,136 527,827 178,700 394,391 399,662 -22.4%
MAINTENANCE 209,029 232,299 245,271 150,398 233,031 279,479 20.3%
SERVICES 532,849 627,203 649,467 407,977 609,752 692,653 10.4%
CAPITAL OUTLAY 58,673 42,581 42,581 17,892 40,403 0 -100.0%
CLASSIFICATION TOTAL $9,589,180 $10,347,845 $10,393,180 $6,914,521 $9,745,487 $10,225,179 -1.2%
PERSONNEL SUMMARY BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
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%
PATROL2 49.12 51.12 51.12 51.12 51.12 51.12 0.0%
PATROL-DOT PROGRAM 1.00 1.00 1.00 1.00 1.00 1.00 0.0%
CRIMINAL INVESTIGATIONS2 14.00 14.00 14.00 14.00 14.00 14.00 0.0%
ANIMAL CONTROL 4.00 4.00 4.00 4.00 4.00 4.00 0.0%
PERSONNEL TOTAL 86.72 88.72 88.72 88.72 88.72 88.72 0.0%
2Reorganization within divisions of the department
204
2101 - POLICE ADMINISTRATION
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $497,109 $534,069 $534,069 $380,085 $533,780 $562,837
OVERTIME PAY 14,745 15,000 15,000 5,251 7,002 15,000
HOLIDAY HRS WORKED 47 1,000 1,000 0 150 1,000
LONGEVITY PAY 6,185 6,760 6,760 6,485 6,485 6,785
INCENTIVE-CERTIFICATE PAY 13,200 13,200 13,200 14,175 18,900 18,900
CELL PHONE ALLOWANCE 3,378 3,480 3,480 2,477 3,480 3,480
SOCIAL SECURITY/MEDICARE 39,965 39,770 39,770 28,789 38,386 46,513
TMRS RETIREMENT 87,098 89,872 89,872 63,983 85,310 96,526
HEALTH/DENTAL INSURANCE 43,210 45,378 45,378 26,892 35,856 38,828
LIFE INSURANCE 1,335 1,477 1,477 1,075 1,434 1,571
DISABILITY INSURANCE 1,398 1,545 1,545 1,128 1,504 1,717
WORKERS COMP INSURANCE 3,948 7,189 7,189 5,976 7,968 7,679
EAP SERVICES 272 290 290 214 285 290
FLEX PLAN ADMINISTRATION 101 108 108 79 106 108
$711,990 $759,138 $759,138 $536,608 $740,644 $801,234
OFFICE SUPPLIES $9,311 $12,250 $12,343 $6,384 $10,011 $13,250
PERSONNEL SUPPLIES 1,948 2,750 3,630 982 2,810 2,750
FUEL 5,686 17,996 17,996 1,336 8,932 9,996
OPERATING SUPPLIES 2,960 3,250 3,250 117 2,156 3,250
OPERATING EQUIPMENT<$5000 2,677 2,500 2,500 292 2,390 2,500
$22,582 $38,746 $39,719 $9,111 $26,299 $31,746
VEHICLE MAINTENANCE $3,519 $2,580 $6,580 $4,006 $5,841 $5,500
FACILITY MAINTENANCE 0 1,0000001,000
CONTINGENCY 0 20,000 20,000 0 0 20,000
$3,519 $23,580 $26,580 $4,006 $5,841 $26,500
CONSULTING SERVICES $5,050 $5,250 $3,750 $3,500 $9,500 $10,500
VEHICLE INSURANCE 3,651 3,987 3,987 3,396 3,987 4,755
LAW ENFORCEMENT 2,015 2,400 2,400 1,901 2,400 2,400
SURETY BONDS 0 71 71 71 71 0
OPERATING SERVICES 7,298 1,650 1,650 1,302 1,735 1,650
POSTAL / COURIER SERVICES 1,026 1,100 1,100 583 1,078 1,100
RECRUITMENT ADVERTISING 0 1,000 1,000 0 750 1,000
JUDGMENTS & DAMAGE CLAIM 1,000 0 900 500 500 0
TRAINING 724 2,300 2,300 325 1,433 2,300
TRAVEL REIMBURSEMENTS 486 2,260 2,260 80 1,107 2,260
MEMBERSHIPS 840 900 900 690 920 900
PUBLICATIONS 00000160
TELEPHONE/COMMUNICATIONS 37,071 43,608 43,608 34,272 45,695 43,608
RENTAL 3,578 4,000 2,818 1,018 2,818 4,000
VEHICLE LEASE-INTERNAL 27,850 27,852 27,852 20,889 27,852 41,203
$90,590 $96,378 $94,596 $68,527 $99,846 $115,836
$828,682 $917,842 $920,033 $618,252 $872,630 $975,316
001-2101-421.4110
ACCOUNT NUMBER
001-2101-421.4130
001-2101-421.4131
001-2101-421.4143
001-2101-421.4145
001-2101-421.4149
001-2101-421.4710
001-2101-421.4720
001-2101-421.4810
001-2101-421.4820
001-2101-421.4830
001-2101-421.4840
001-2101-421.4850
001-2101-421.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-2101-421.5100
001-2101-421.5200
001-2101-421.5301
001-2101-421.5400
001-2101-421.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-2101-421.6300
001-2101-421.6600
001-2101-421.6620
60 - MAINTENANCE Totals:
70 - SERVICES001-2101-421.7140
001-2101-421.7311
001-2101-421.7322
001-2101-421.7350
001-2101-421.7400
001-2101-421.7401
001-2101-421.7497
001-2101-421.7498
2101 - POLICE ADMINISTRATION TOTALS:
001-2101-421.7830
001-2101-421.7831
70 - SERVICES Totals:
001-2101-421.7510
001-2101-421.7520
001-2101-421.7530
001-2101-421.7540
001-2101-421.7612
205
2110 - POLICE COMMUNICATIONS
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $638,546 $675,832 $675,832 $475,470 $653,960 $676,156
OVERTIME PAY 90,338 30,500 30,500 61,140 96,520 30,500
HOLIDAY HRS WORKED 11,551 20,000 20,000 1,495 1,993 20,000
LONGEVITY PAY 8,990 9,815 9,815 7,730 7,730 8,510
INCENTIVE-CERTIFICATE PAY 21,935 21,120 21,120 28,375 37,833 45,517
CELL PHONE ALLOWANCE 1,102 840 840 598 840 840
ACCRUED PAYROLL 2,8780000 0
PART-TIME WAGES 15,019 33,482 33,482 7,495 20,993 24,212
SOCIAL SECURITY/MEDICARE 57,285 57,123 57,123 42,469 66,625 61,434
TMRS RETIREMENT 121,843 118,794 118,794 88,716 118,289 123,604
HEALTH/DENTAL INSURANCE 105,867 103,647 103,647 69,654 92,872 103,042
LIFE INSURANCE 1,691 1,877 1,877 1,328 1,771 1,866
DISABILITY INSURANCE 1,775 1,955 1,955 1,400 1,867 2,112
WORKERS COMP INSURANCE 822 1,729 1,729 916 1,221 1,930
EAP SERVICES 843 929 929 605 807 1,102
FLEX PLAN ADMINISTRATION 268 324 324 211 281 921
$1,080,755 $1,077,967 $1,077,967 $787,602 $1,103,603 $1,101,746
PERSONNEL SUPPLIES $1,425 $3,400 $3,400 $1,195 $1,593 $4,000
OPERATING SUPPLIES 2,119 2,700 2,700 839 2,018 2,700
OPERATING EQUIPMENT<$5000 1,636 1,500 1,500 597 1,296 3,000
$5,180 $7,600 $7,600 $2,630 $4,907 $9,700
EQUIPMENT MAINTENANCE $38,109 $32,269 $35,432 $24,293 $35,391 $35,934
$38,109 $32,269 $35,432 $24,293 $35,391 $35,934
MEDICAL EXAMINATIONS $0 $600 $600 $0 $0 $600
SURETY BONDS 284 355 497 426 568 355
OPERATING SERVICES 3,284 4,200 5,324 2,243 4,991 33,890
POSTAL / COURIER SERVICES 51 150 150 22 104 500
TRAINING 3,131 4,297 4,155 2,104 4,605 18,897
TRAVEL REIMBURSEMENTS 1,639 3,300 3,300 1,951 2,601 3,300
MEMBERSHIPS 498 600 600 598 598 1,240
ELECTRICITY 1,462 2,200 2,200 961 1,631 2,200
TELEPHONE/COMM 535 3,600 3,600 3,577 3,577 3,600
SOFTWARE LICENSE FEES 0 0 0 0 0 11,500
CONTRACT SERVICES 980000 0
$10,982 $19,302 $20,426 $11,882 $18,676 $76,082
001-2110-421.8800 CAPITAL EQUIPMENT $0 $24,181 $24,181 $0 $22,511 $0
$0 $24,181 $24,181 $0 $22,511 $0
$1,135,026 $1,161,319 $1,165,606 $826,407 $1,185,087 $1,223,462
001-2110-421.4110
ACCOUNT NUMBER
001-2110-421.4130
001-2110-421.4131
001-2110-421.4143
001-2110-421.4145
001-2110-421.4149
001-2110-421.4190
001-2110-421.4220
001-2110-421.4710
001-2110-421.4720
001-2110-421.4810
001-2110-421.4820
001-2110-421.4830
001-2110-421.4840
001-2110-421.4850
001-2110-421.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-2110-421.5200
001-2110-421.5400
001-2110-421.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-2110-421.6800
60 - MAINTENANCE Totals:
70 - SERVICES001-2110-421.7212
001-2110-421.7350
001-2110-421.7400
001-2110-421.7401
001-2110-421.7510
70 - SERVICES Totals:
80 - CAPITAL OUTLAY Totals:
2110 - POLICE/COMMUNICATIONS Totals:
70 - CAPITAL OUTLAY
001-2110-421.7520
001-2110-421.7530
001-2110-421.7611
001-2110-421.7612
001-2110-421.7800
001-2110-421.7710
206
2120 - POLICE PATROL
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $2,641,948 $2,910,458 $2,907,458 $1,947,068 $2,596,090 $2,902,473
PART-TIME WAGES 17,607 52,860 52,860 0 0 50,162
OVERTIME PAY 383,859 389,338 389,746 372,139 496,186 389,338
HOLIDAY HRS WORKED 56,307 95,000 95,000 8,722 11,630 95,000
LONGEVITY PAY 19,860 24,605 24,605 23,124 30,832 23,085
INCENTIVE-CERTIFICATE PAY 77,580 85,200 85,200 103,095 137,460 156,055
CELL PHONE ALLOWANCE 5,390 5,700 5,700 4,215 5,621 9,200
SUPPLEMENTAL WORKERS COMP (557)0000 0
ACCRUED PAYROLL 3,238 0 0 24,503 32,671 0
PART-TIME WAGES 65,132 59,037 59,037 55,922 74,563 50,028
SOCIAL SECURITY/MEDICARE 236,553 254,693 254,693 184,333 245,777 243,636
TMRS RETIREMENT 503,520 541,557 541,557 388,907 518,542 497,799
HEALTH/DENTAL INSURANCE 452,510 497,823 497,823 326,259 435,012 504,612
LIFE INSURANCE 6,920 7,981 7,981 5,459 7,279 8,011
DISABILITY INSURANCE 7,288 8,348 8,348 5,895 7,861 8,921
WORKERS COMP INSURANCE 26,237 49,577 49,577 36,847 49,130 46,368
EAP SERVICES 2,637 2,975 2,975 2,074 2,765 3,190
FLEX PLAN ADMINISTRATION 904 1,107 1,107 672 896 1,627
$4,506,933 $4,986,259 $4,983,667 $3,489,236 $4,652,315 $4,989,505
PERSONNEL SUPPLIES $48,586 $50,264 $51,438 $34,644 $46,192 $60,000
VEHICLE SUPPLIES 0 1,500 1,500 473 630 1,500
FUEL 109,164 209,527 209,527 32,187 132,916 144,527
OPERATING SUPPLIES 33,419 33,800 34,226 18,446 34,594 35,150
PDRAD PROGRAM SUPPLIES 1,650 0 1,050 457 1,359 0
OPERATING EQUIPMENT<$5000 93,675 62,930 71,715 46,172 71,562 32,700
$286,494 $358,021 $369,455 $132,378 $287,254 $273,877
VEHICLE MAINTENANCE $107,746 $91,050 $102,039 $81,949 $114,265 $120,800
OPERATING MAINTENANCE 780 2,000 0 0 2,000 2,000
EQUIPMENT MAINTENANCE 23,688 45,810 43,630 28,050 42,400 53,485
$132,214 $138,860 $145,669 $109,999 $158,665 $176,285
MEDICAL EXAMINATIONS $0 $1,400 $1,400 $1,100 $1,400 $1,000
VEHICLE INSURANCE 22,220 26,381 26,381 17,715 26,381 26,381
LAW ENFORCEMENT 28,252 29,200 29,200 27,381 27,381 29,200
ANIMAL MORTALITY INS 2,764 2,800 2,800 2,709 2,709 2,800
OPERATING SERVICES 11,596 14,100 17,184 11,921 15,895 13,150
POSTAL / COURIER SERVICES 891 1,000 1,000 759 1,012 1,000
RECRUITMENT ADVERTISING 0 526 0 0 0 526
JUDGMENTS & DAMAGE CLAIM 1,445 2,400 5,000 2,000 3,500 4,900
TRAINING 14,628 17,825 19,325 14,653 19,537 16,875
MEMBERSHIPS 450 1,380 1,380 1,115 1,380 1,580
TRAVEL REIMBURSEMENTS 4,803 12,099 14,599 3,917 13,222 13,599
001-2120-421.7540 PUBLICATIONS 0 190 190 0 190 190
TELEPHONE/COMM 1,086 488 0 0 0 0
SOFTWARE LICENSE FEES 449 500 500 224 500 500
RENTAL 7,800 7,800 7,800 2,557 2,557 0
VEHICLE LEASE-INTERNAL 191,709 214,302 214,302 160,731 214,308 192,189
$288,093 $332,391 $341,061 $246,781 $329,972 $303,890
CAPITAL EQUIPMENT $58,673 $18,400 $18,400 $17,892 $17,892 $0
$58,673 $18,400 $18,400 $17,892 $17,892 $0
$5,272,407 $5,833,931 $5,858,252 $3,996,287 $5,446,098 $5,743,557
001-2120-421.4110
ACCOUNT NUMBER
001-2120-421.4120
001-2120-421.4130
001-2120-421.4131
001-2120-421.4143
001-2120-421.4145
001-2120-421.4149
001-2120-421.4151
001-2120-421.4190
001-2120-421.4220
001-2120-421.4710
001-2120-421.4720
001-2120-421.4810
001-2120-421.4820
001-2120-421.4830
001-2120-421.4840
001-2120-421.4850
001-2120-421.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-2120-421.5200
001-2120-421.5300
001-2120-421.5301
001-2120-421.5400
001-2120-421.5410
001-2120-421.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-2120-421.6300
001-2120-421.6400
001-2120-421.6800
60 - MAINTENANCE Totals:
70 - SERVICES001-2120-421.7212
001-2120-421.7311
001-2120-421.7322
001-2120-421.7510
001-2120-421.7520
001-2120-421.7612
001-2120-421.7340
001-2120-421.7400
001-2120-421.7401
001-2120-421.7497
001-2120-421.7498
001-2120-421.8800
80 - CAPITAL OUTLAY Totals:
2120 - PATROL TOTALS:
001-2120-421.7530
001-2120-421.7710
001-2120-421.7830
001-2120-421.7831
70 - SERVICES Totals:
80 - CAPITAL OUTLAY
207
2125 - POLICE PATROL DOT PROGRAM
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $57,152 $58,589 $58,589 $41,335 $58,113 $60,975
OVERTIME PAY 5,336 1,500 1,500 5,741 7,655 1,500
HOLIDAY HRS WORKED 344 0 0 353 471 0
LONGEVITY PAY 255 370 370 315 315 380
INCENTIVE-CERTIFICATE PAY 600 600 600 1,825 2,433 2,700
SOCIAL SECURITY/MEDICARE 4,280 3,981 3,981 3,346 4,461 5,015
TMRS RETIREMENT 10,114 9,568 9,568 7,764 10,352 10,408
HEALTH/DENTAL INSURANCE 18,397 17,627 17,627 13,116 17,488 18,462
LIFE INSURANCE 150 163 163 119 159 168
DISABILITY INSURANCE 156 169 169 125 166 186
WORKERS COMP INSURANCE 509 887 887 724 966 958
EAP SERVICES 57 58 58 44 58 58
FLEX PLAN ADMINISTRATION 21 22 22 16 22 22
$97,371 $93,534 $93,534 $74,822 $102,658 $100,832
PERSONNEL SUPPLIES $0 $500 $500 $126 $218 $500
VEHICLE SUPPLIES 0 250 250 0 0 250
FUEL 2,014 6,879 6,879 913 2,418 2,479
OPERATING SUPPLIES 303 750 750 460 613 750
OPERATING EQUIPMENT<$5000 776 750 750 133 752 750
$3,093 $9,129 $9,129 $1,632 $4,001 $4,729
VEHICLE MAINTENANCE $225 $1,000 $1,000 $741 $988 $1,000
$225 $1,000 $1,000 $741 $988 $1,000
VEHICLE INSURANCE $959 $1,048 $1,048 $648 $1,048 $1,048
OPERATING SERVICES 0 500 500 270 360 800
TRAINING 1,614 3,250 3,250 980 2,556 3,250
TRAVEL REIMBURSEMENTS 2,122 3,015 3,015 0 1,000 3,015
MEMBERSHIPS 0 500 500 500 500 500
VEHICLE LEASE-INTERNAL 6,622 5,684 5,684 4,266 5,684 5,684
$11,317 $13,997 $13,997 $6,663 $11,148 $14,297
$112,006 $117,660 $117,660 $83,858 $118,795 $120,858
001-2125-421.4110
ACCOUNT NUMBER
001-2125-421.4130
001-2125-421.4131
001-2125-421.4143
001-2125-421.4145
001-2125-421.4710
001-2125-421.4720
001-2125-421.4810
001-2125-421.4820
001-2125-421.4830
001-2125-421.4840
001-2125-421.4850
001-2125-421.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-2125-421.5200
001-2125-421.5300
001-2125-421.5301
001-2125-421.5400
001-2125-421.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-2125-421.6300
60 - MAINTENANCE Totals:
70 - SERVICES001-2125-421.7311
70 - SERVICES Totals:
2125 - PATROL-DOT PROGRAM Totals:
001-2125-421.7400
001-2125-421.7510
001-2125-421.7520
001-2125-421.7530
001-2125-421.7831
208
2130 - POLICE CRIMINAL INVESTIGATIONS
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $1,034,725 $1,099,810 $1,099,810 $668,424 $941,233 $981,477
OVERTIME PAY 130,978 71,000 71,000 30,530 70,706 71,000
HOLIDAY HRS WORKED 203 4,000 4,000 0 500 4,000
LONGEVITY PAY 10,908 12,410 12,410 9,969 9,969 9,780
INCENTIVE-CERTIFICATE PAY 37,175 39,000 39,000 36,775 49,033 50,330
CELL PHONE ALLOWANCE 5,582 5,700 5,700 3,793 5,700 5,700
CLOTHING ALLOWANCE 6,628 8,000 8,000 6,172 8,000 8,000
ACCRUED PAYROLL 5,353 0 0 6,136 6,136 0
SOCIAL SECURITY/MEDICARE 88,491 88,348 88,348 54,683 85,911 86,467
TMRS RETIREMENT 194,117 194,321 194,321 119,326 199,102 172,842
HEALTH/DENTAL INSURANCE 172,626 182,620 182,620 99,218 165,620 161,154
LIFE INSURANCE 2,689 3,046 3,046 1,861 3,046 2,709
DISABILITY INSURANCE 2,834 3,180 3,180 1,976 3,180 3,060
WORKERS COMP INSURANCE 8,753 16,066 16,066 9,824 16,066 13,723
EAP SERVICES 813 871 871 549 871 812
FLEX PLAN ADMINISTRATION 302 325 325 204 325 448
$1,702,177 $1,728,697 $1,728,697 $1,049,440 $1,565,397 $1,571,502
PERSONNEL SUPPLIES $3,148 $6,180 $6,339 $1,407 $3,876 $4,500
FUEL 24,581 49,461 49,461 4,853 30,470 31,461
OPERATING SUPPLIES 7,997 8,000 8,000 6,497 8,663 8,000
OPERATING EQUIPMENT<$5000 5,781 4,750 4,875 2,352 5,136 5,250
$41,506 $68,391 $68,675 $15,109 $48,145 $49,211
VEHICLE MAINTENANCE $29,979 $29,860 $29,860 $9,412 $27,549 $29,860
EQUIPMENT MAINTENANCE 0 3,000 3,000 129 172 4,500
$29,979 $32,860 $32,860 $9,540 $27,721 $34,360
VEHICLE INSURANCE $13,162 $14,425 $14,425 $8,285 $14,425 $14,425
LAW ENFORCEMENT 6,046 6,220 6,220 5,704 6,220 6,220
OPERATING SERVICES 11,889 12,795 12,958 7,868 12,490 13,395
POSTAL / COURIER SERVICES 484 500 500 161 415 500
TRAINING 3,404 12,760 12,760 3,929 5,238 15,760
TRAVEL REIMBURSEMENTS 1,441 3,464 3,464 955 1,273 3,464
MEMBERSHIPS 2,041 1,390 1,390 1,171 1,390 1,390
TELEPHONE/COMM 2,670 3,444 3,444 2,261 3,444 3,240
SOFTWARE LICENSE FEES 600 1,200 4,200 3,955 5,273 2,100
INTERNET/WIRELESS SERV 1,862 2,040 2,040 1,611 2,149 0
VEHICLE LEASE-INTERNAL 23,588 17,188 17,188 12,888 17,188 29,581
$67,187 $75,426 $78,589 $48,788 $69,506 $90,075
$1,840,850 $1,905,374 $1,908,821 $1,122,877 $1,710,768 $1,745,148
001-2130-421.4110
ACCOUNT NUMBER
001-2130-421.4130
001-2130-421.4131
001-2130-421.4143
001-2130-421.4145
001-2130-421.4149
001-2130-421.4150
001-2130-421.4190
001-2130-421.4710
001-2130-421.4720
001-2130-421.4810
001-2130-421.4820
001-2130-421.4830
001-2130-421.4840
001-2130-421.4850
001-2130-421.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-2130-421.5200
001-2130-421.5301
001-2130-421.5400
001-2130-421.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-2130-421.6300
001-2130-421.6800
60 - MAINTENANCE Totals:
70 - SERVICES001-2130-421.7311
001-2130-421.7322
001-2130-421.7400
001-2130-421.7401
001-2130-421.7510
001-2130-421.7520
70 - SERVICES Totals:
2130 - CRIMINAL INVESTIGATIONS TOTALS:
001-2130-421.7530
001-2130-421.7612
001-2130-421.7710
001-2130-421.7730
001-2130-421.7831
209
2150 - POLICE ANIMAL CONTROL
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $176,169 $179,058 $179,058 $128,772 $179,197 $179,643
OVERTIME PAY 31,513 15,000 15,000 24,415 32,553 15,000
HOLIDAY HRS WORKED 0 350 350 0 0 350
LONGEVITY PAY 855 1,360 1,360 1,140 1,520 1,385
INCENTIVE-CERTIFICATE PAY 1,680 1,680 1,680 900 1,200 1,200
CELL PHONE ALLOWANCE 401 420 420 299 399 420
SOCIAL SECURITY/MEDICARE 14,807 13,737 13,737 10,776 14,368 15,148
TMRS RETIREMENT 33,132 31,006 31,006 24,361 32,482 31,419
HEALTH/DENTAL INSURANCE 39,115 37,602 37,602 27,394 36,525 38,562
LIFE INSURANCE 469 497 497 348 464 496
DISABILITY INSURANCE 498 518 518 376 501 530
WORKERS COMP INSURANCE 2,008 3,485 3,485 2,825 3,767 3,876
EAP SERVICES 227 232 232 174 232 232
FLEX PLAN ADMINISTRATION 84 86 86 65 86 305
$300,958 $285,031 $285,031 $221,845 $303,293 $288,566
PERSONNEL SUPPLIES $1,913 $2,000 $2,000 $1,252 $1,669 $2,000
FUEL 6,246 10,749 10,749 1,962 2,617 7,749
OPERATING SUPPLIES 17,918 17,500 17,500 12,098 16,130 17,650
OPERATING EQUIPMENT<$5000 3,514 3,000 3,000 2,527 3,370 3,000
$29,590 $33,249 $33,249 $17,839 $23,786 $30,399
VEHICLE MAINTENANCE $4,982 $3,730 $3,730 $1,818 $4,424 $5,400
$4,982 $3,730 $3,730 $1,818 $4,424 $5,400
MEDICAL EXAMINATIONS $0 $1,800 $1,800 $0 $1,000 $1,800
VEHICLE INSURANCE 2,327 2,541 2,541 1,629 2,541 2,541
OPERATING SERVICES 4,061 3,980 5,155 2,300 5,067 4,980
ADOPTION RELATED SERVICES 20,708 35,000 43,414 11,364 28,452 35,000
JUDGMENTS & DAMAGE CLAIM 0 500 500 0 500 500
TRAINING 1,025 2,000 3,500 310 1,360 4,700
TRAVEL REIMBURSEMENTS 2,414 4,020 4,020 0 1,750 3,084
MEMBERSHIPS 100 200 200 200 267 200
JANITORIAL SERVICES 24,430 30,000 30,000 2,443 30,000 30,000
CONTRACT SERVICES 947 1,000 1,000 592 1,000 1,000
VEHICLE LEASE-INTERNAL 8,668 8,668 8,668 6,498 8,668 8,668
$64,680 $89,709 $100,798 $25,337 $80,604 $92,473
$400,210 $411,719 $422,808 $266,839 $412,108 $416,838
001-2150-441.4110
ACCOUNT NUMBER
001-2150-441.4130
001-2150-441.4131
001-2150-441.4143
001-2150-441.4145
001-2150-441.4149
001-2150-441.4710
001-2150-441.4720
001-2150-441.4810
001-2150-441.4820
001-2150-441.4830
001-2150-441.4840
001-2150-441.4850
001-2150-441.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-2150-441.5200
001-2150-441.5301
001-2150-441.5400
001-2150-441.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-2150-441.6300
60 - MAINTENANCE Totals:
70 - SERVICES001-2150-441.7212
001-2150-441.7311
001-2150-441.7400
001-2150-441.7410
001-2150-441.7498
001-2150-441.7510
70 - SERVICES Totals:
2150 - ANIMAL CONTROL TOTALS:
001-2150-441.7520
001-2150-441.7530
001-2150-441.7620
001-2150-441.7800
001-2150-441.7831
210
Friendswood Volunteer Fire Department
Friendswood
Volunteer Fire
Department
Administration
Fire Division
EMS Division
211
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 66 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 90
dedicated volunteers of the FVFD provide organization, administration, public education, and
maintenance, training, and volunteer manpower. These volunteers are supplemented by a
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 ad fll-time employees
of the FVFD. The FVFD is responsible for administering one full-time paid supervisor a fire
captain, three full time paramedic supervisors, 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 in excess of 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 48,000 man-hours are
provided by volunteers performing fire suppression, rescue, EMS services, administration
and management, and providing public education to the citizens of Friendswood. This is not
212
Volunteer Fire Department
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 340% growth in call volume as the
city has grown in population and buildings. In 1992 the department responded to 1,433
calls for service. This past year 2016, the Department responded to over 3,891 calls for
service. We anticipate those calls for service to continue to rise in FY 2018, with EMS calls
having the greatest increase in number. As call volume increases so does the overall cost of
providing the services and the manpower needed to support the activities.
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 55 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 unincorporated Harris and Galveston counties. During the past year the
Fire Division has provided over 8,000 hours of training to their volunteer membership.
200
400
600
800
1000
1200
1400
1600
1800
2000
2200
2400
2600
2800
3000
3200
3400
3600
3800
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
213
Volunteer Fire Department
The EMS Division consists of 37 volunteers providing emergency medical care and
transport to the residents of the City. These members staff three Advanced Life Support
ambulances and four first responder vehicles as well as a supervisor’s vehicle. All EMS
services are provided in accordance with Texas Department of State Health Services
(TDSHS) requirements for emergency medical providers. All personnel are certified through
the TDSHS, which requires a minimum 160 hours training for an ECA and up to 2,200 hours
of training for a Paramedic, followed by required continuing education.
In addition to the training and emergency medical care, these volunteers are also very
active in providing equipment maintenance and preparedness as well as public education on
injury prevention and basic first aid. The EMS Division also has several unique and award
winning programs in place that are supported by this budget as well as grants and
donations. These programs include our Kid Care Program, the Children’s Immunization
Program, and the EMS Tactical Medics Unit. The EMS Division was awarded the State of
Texas’s top honor being named the Outstanding Volunteer EMS Provider of the Year in 2001
in recognition of the high standards of the program and services provided to the citizens of
Friendswood. The EMS Division was again awarded this recognition in 2007, becoming one
of the few EMS Providers in the State to have won more than once.
In early 2011, Friendswood EMS was awarded the U.S. Congressional Fire Service Institute
and Medic-Alert Foundation’s “National Excellence in Fire-Service Based EMS for 2010”. In
2012 Friendswood EMS was again recognized for its innovative and outstanding operations
and was named the 2012 National Volunteer EMS Provider of the Year by EMS World
Magazine. EMS Chief Lisa Camp and EMS members traveled to New Orleans, LA to accept
this prestigious award. During 2013 and again in early 2014, the Friendswood EMS received
major national recognition awards. This past year the FVFD EMS was recognized with the
“Gold Award” by the American Heart Association in recognition of its outstanding
performance and results in the management of pre-hospital cardiac care.
214
Volunteer Fire Department
Highlights of the Budget
Departmental Measures
(City’s Contribution
to) Volunteer
Fire Department FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
Number of full time
equivalents (FTE’s) 0 0 0 0 0
City’s Contribution
to FVFD
Expenditures $1,442,162 $1,509,622 $1,601,698 $1,962,734 $1,619,298
Measures of Efficiency
City’s average
monthly
contribution to
FVFD $120,180 $125,802 $133,475 $163,561 $134.942
City’s contribution
to FVFD per capita $36.96 $38.49 $40.70 $49.87 $40.06
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 by the FVFD and
approved by the FVFD membership:
The following decision package is included in the FY18 adopted budget:
Description Amount
Part-Time Staff Pay Increase Ongoing Cost $15,600
The following decision packages are not included in the FY18 adopted budget:
Description Amount
Health Insurance Cost Increase Ongoing Cost $6,500
Personal Protective Equipment Ongoing Cost $10,000
Worker Comp Insurance Increases Ongoing Cost $5,000
Operating Supplies – Medications – EMS Ongoing Cost $5,000
Add Staff for Friday/Weekend for 2 Ambulances (3 shifts) Ongoing Cost $30,000
Operating Equipment Ongoing Cost $5,000
Small Equipment Maintenance – EMS Ongoing Cost $2,000
Vehicle Maintenance – EMS Ongoing Cost $5,000
Underfunded EMS Positions 2016 and 2017
(adjusted amount)Ongoing Cost $12,220
Merit Increases for Full Time Staff (5 FTE’s 2017)Ongoing Cost $10,800
Vehicle Insurance Increases Ongoing Cost $5,000
Operating Equipment Maintenance Ongoing Cost $5,000
Community Events/Awards Banquet Increase Ongoing Cost $2,000
215
Volunteer Fire Department
Capital Equipment:
In our 15-year capital equipment replacement plan which is submitted each year along with
our budget requests, 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 full copy of the FVFD 15 year Capital
Replacement Plan is available by request from FVFD.
Description Amount
Lease Payment – 5th of 8 payments Engine 23 $72,000
Lease Payment -- 7
th of 8 payments Engine 22 $63,055
Replace Assistant Fire Chief’s Vehicle (Car 2102)$47,000
Stryker Stretcher Lift Devices – 3 each $65,000
Replace EMS Stretchers (3 @ $18,500 each)$55,500
Automatic Defibrillators – Replacement $20,000
Total Request from Fire/EMS Fund $322,555
Capital Improvement Plan:
In the Capital Improvement Plan we have the following item identified:
Fire Training Field Improvements:
Fire Training Field Improvements $400,000
Total Request for the City’s CIP Plan $400,000
The Training Field Improvements are included in the City’s CIP.
216
FRIENDSWOOD VOLUNTEER FIRE DEPT
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
FIRE ADMINISTRATION $1,509,622 $1,598,698 $1,601,698 $1,570,559 $1,962,734 $1,619,298 1.3%
DEPARTMENT TOTAL $1,509,622 $1,598,698 $1,601,698 $1,570,559 $1,962,734 $1,619,298 1.3%
EXPENDITURE BY CLASSIFICATION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
MAINTENANCE $8,007 $0 $0 $0 $0 $00.0%
SERVICES 1,501,615 1,598,698 1,601,698 1,209,554 1,601,728 1,619,298 1.3%
CAPITAL OUTLAY 0 0 0 361,006 361,006 0 0.0%
CLASSIFICATION TOTAL $1,509,622 $1,598,698 $1,601,698 $1,570,559 $1,962,734 $1,619,298 1.3%
PERSONNEL SUMMARY BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
FIRE ADMINISTRATION 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
PERSONNEL TOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
217
2201 - FIRE ADMINISTRATION (FVFD)
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
60 - MAINTENANCE
VEHICLE MAINTENANCE $8,007 $0 $0 $0 $0 $0
$8,007 $0 $0 $0 $0 $0
FIRE/EMS SERVICES $1,469,035 $1,568,698 $1,568,698 $1,176,524 $1,568,698 $1,584,298
FIRE/EMS SERVICE RUNS 32,580 30,000 33,000 33,030 33,030 35,000
$1,501,615 $1,598,698 $1,601,698 $1,209,554 $1,601,728 $1,619,298
CAPITAL EQUIPMENT $0 $0 $0 $361,006 $361,006 $0
$0 $0 $0 $361,006 $361,006 $0
$1,509,622 $1,598,698 $1,601,698 $1,570,559 $1,962,734 $1,619,298
001-2201-422.6300
ACCOUNT NUMBER
80 - CAPITAL OUTLAY001-2201-422.8800
80 - CAPITAL OUTLAY Totals:
2201 - FVFD TOTALS:
60 - MAINTENANCE Totals:
70 - SERVICES001-2201-422.7861
001-2201-422.7862
70 - SERVICES Totals:
218
Fire Marshal’s Office
Fire Marshal/ Emergency
Management
Fire Marshal
Administration Emergency Management
219
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 with the Fire Marshal serving as the Emergency Management Coordinator. The OEM is
responsible for maintaining and implementing the city’s Emergency Operations Plan (EOP) and
22 supplemental Annexes. The OEM also develops and maintains the Local Hazard Mitigation
Plan (LMP), Debris Management Plan, Pandemic Plan, Continuity of Operations Plan (COOP),
Records Emergency Action Plan (REAP), and participates with all communities in Galveston
County through a cooperative planning effort. These plans are reviewed, updated and exercised
to ensure that the city is capable of responding to and recovering from any emergency event.
Planning also enables the city to qualify for any potential disaster recovery funds which will
assist in the recovery and rebuilding process.
The OEM develops and distributes emergency preparedness materials to citizens and businesses
through our public education outreach program. To maintain compliance with the National
Incident Management System (NIMS), OEM staff members continue to conduct training
programs for emergency management operations and response procedures for all city staff
members and elected officials.
The Fire Marshal’s Office maintains the Emergency Operations Center (EOC) which enables quick
activation providing support for emergency or non-emergency operations. The OEM strives to
improve the City’s Public Safety response capabilities through planning efforts and coordination
with Harris and Galveston Counties.
220
Fire Marshal
Accomplishments in Fiscal Year 2016
x Completed a total of 698 annual inspections and 656 follow-up type inspections on all
commercial businesses, institutions, foster homes, nursing homes, daycares and
apartment complexes for a grand total of 1,354 inspections within the city, to ensure
compliance with fire and life safety codes.
x Instructed and informed the public in aspects of fire safety and prevention, along with
emergency preparedness training, through awareness and education programs. Provided
a total of 24 public educations classes with 2,606 attendees.
x Reviewed, updated and submitted 5 Supplemental Annexes of the city’s Emergency
Operation Plan (EOP) to the state for review and approval.
x Reviewed and updated the city’s Local Mitigation Plan (LMP). FEMA approval received
September 2015; expiration date of 2020. Participated in the review and update of the
Galveston County LMP; expiration date of 2022. Began participation with Harris County
in the update of the Harris County LMP; expiration date will be 2025.
x Grants Awarded
o FY15 Homeland Security Grant Program (HSGP) & Urban Area Security Initiative
Program (UASI) for $50,412; used to purchase radios for FVFD and consolette for
PD Dispatch Center.
o 2016 Homeland Security Grant Program for $5,064; used to purchase 3 ballistic
shields for PD SWAT team.
o 2016 Emergency Management Performance Grant (EMPG) for $38,481; funding
supports the city’s emergency management program.
2017-2018 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 Participate in the 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
221
Fire Marshal
Fire Marshal’s Office and
Emergency Management
FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs – Fire Marshal’s Office
# of full time equivalents (FTE’s)5.20 5.20 5.20 5.20 5.20
Division Expenditures $629,446 $660,798 $694,938 $694,631 $702,714
Inputs – Emergency Management
# of full time equivalents (FTE’s)1.4 1.4 1.4 1.4 1.4
Division Expenditures $173,251 $189,559 $160,830 $148,754 $173,944
Inputs – Storm
# of full time equivalents (FTE’s)0.0 0.0 0.0 0.0 0.0
Division Expenditures $0 $172,629 $0 $0 $0
Outputs
# of Total Inspections Conducted 1,512 1,354 1,450 1,350 1,400
# of Hours from Total Inspections
Conducted 593 534 530 470 500
# of Building Plans Reviewed 252 269 230 230 250
# of DRC’s Meetings Attended 57 35 45 45 40
# of Life Safety/Fire Code Complaints
Investigated 14 19 15 11 12
# of Fire Origin and Cause Investigations 12 19 15 10 10
# of Educational Classes Presented 29 24 25 24 22
# of Instructional Staff Hours 48 38 30 35 30
Annual total hours of all FMO/OEM staff
training attended 475 475 450 390 425
# of EOP, Supplemental Annexes &
Planning Document Reviews Conducted and
Submitted 555 55
Measures of Effectiveness
% of Commercial Businesses Inspected 100% 100% 100% 100% 100%
Average Time for each Inspection (minutes)25-30 21-26 23-28 23-28 21-26
% of Building Plans reviewed in 48 hours 90% 96% 96%96% 96%
% of annual training met based on the
average minimum requirement of 320 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 $16.13 $16.85 $17.66 $17.65 $17.38
Measures of Efficiency – Emergency Management
Division expenditures per capita $4.44 $4.83 $4.09 $3.78 $4.30
Measures of Efficiency –Storm
Division expenditures per capita $0.00 $4.40 $0.00 $0.00 $0.00
222
FIRE MARSHAL'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
ADMINISTRATION $660,798 $694,938 $697,438 $465,750 $694,631 $702,714 1.1%
EMERGENCY MANAGEMENT 189,559 160,830 171,111 101,740 148,754 173,944 8.2%
STORM 172,62900000 0.0%
DEPARTMENT TOTAL $1,022,986 $855,768 $868,549 $567,490 $843,385 $876,658 2.4%
EXPENDITURE BY CLASSIFICATION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
SALARIES AND BENEFITS $685,084 $706,905 $706,905 $491,580 $705,900 $729,210 3.2%
SUPPLIES 81,331 51,896 64,648 26,796 54,523 46,982 -9.5%
MAINTENANCE 6,173 11,280 15,204 5,715 10,319 12,280 8.9%
SERVICES 242,888 85,687 81,792 43,400 72,642 88,186 2.9%
CAPITAL OUTLAY 7,51100000 0.0%
CLASSIFICATION TOTAL $1,022,986 $855,768 $868,549 $567,490 $843,385 $876,658 2.4%
PERSONNEL SUMMARY BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
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%
223
2501 - FIRE MARSHAL / ADMINISTRATION
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $366,577 $385,235 $385,235 $264,092 $380,123 $385,906
OVERTIME PAY 26,671 16,000 16,000 6,635 26,847 16,000
HOLIDAY HRS WORKED 545 310 310 0 500 310
LONGEVITY PAY 2,356 2,780 2,780 2,465 2,465 2,705
INCENTIVE-CERTIFICATE PAY 9,900 10,200 10,200 9,050 10,200 17,700
CELL PHONE ALLOWANCE 4,563 4,800 4,800 2,562 4,800 3,600
PART-TIME WAGES 47,015 50,728 50,728 36,358 48,477 50,943
SOCIAL SECURITY/MEDICARE 33,324 33,040 33,040 23,278 33,038 36,503
TMRS RETIREMENT 64,778 65,712 65,712 45,676 65,902 67,659
HEALTH/DENTAL INSURANCE 42,679 42,688 42,688 30,317 42,688 45,143
LIFE INSURANCE 958 1,068 1,068 762 1,017 1,065
DISABILITY INSURANCE 1,003 1,114 1,114 801 1,067 1,189
WORKERS COMP INSURANCE 3,528 6,532 6,532 4,498 5,997 6,728
EAP SERVICES 434 523 523 295 394 638
FLEX PLAN ADMINISTRATION 83 86 86 63 84 384
$604,414 $620,816 $620,816 $426,853 $623,598 $636,473
OFFICE SUPPLIES $809 $1,100 $1,100 $708 $943 $1,100
PERSONNEL SUPPLIES 3,541 3,300 5,800 3,108 4,144 4,800
VEHICLE SUPPLIES 200 200 200 125 367 200
FUEL 4,641 6,500 6,500 1,268 5,190 5,100
OPERATING SUPPLIES 3,449 5,000 5,000 2,888 3,850 5,000
OPERATING EQUIPMENT<$5000 7,827 11,980 11,980 4,612 11,980 4,500
$20,467 $28,080 $30,580 $12,708 $26,475 $20,700
VEHICLE MAINTENANCE $3,240 $5,555 $8,055 $5,151 $6,868 $7,555
EQUIPMENT MAINTENANCE 891 1,000 1,000 139 885 1,000
$4,131 $6,555 $9,055 $5,290 $7,753 $8,555
VEHICLE INSURANCE $2,596 $2,782 $2,782 $1,822 $2,782 $2,782
LAW ENFORCEMENT 2,442 2,442 2,442 2,282 2,442 2,442
OPERATING SERVICES 2,236 4,440 4,440 1,411 4,381 3,540
POSTAL / COURIER SERVICES 21 250 250 44 158 250
PERMITS/INSPECTION/TEST 595 926 926 865 926 926
RECRUITMENT ADVERTISING 0 84 84 0 0 84
TRAINING 2,965 4,600 3,600 2,095 3,593 4,000
TRAVEL REIMBURSEMENTS 2,813 3,440 1,940 524 1,999 2,440
MEMBERSHIPS 795 1,525 1,525 815 1,525 1,525
INTERNET/WIRELESS SERVICE 1,876 2,600 2,600 1,483 2,600 2,600
CONTRACT SERVICES 2,700 3,500 3,500 0 3,500 3,500
RENTAL 0 150 150 0 150 150
VEHICLE LEASE-INTERNAL 12,748 12,748 12,748 9,558 12,748 12,747
$31,787 $39,487 $36,987 $20,899 $36,805 $36,986
$660,798 $694,938 $697,438 $465,750 $694,631 $702,714
001-2501-422.4110
ACCOUNT NUMBER
001-2501-422.4130
001-2501-422.4131
001-2501-422.4143
001-2501-422.4145
001-2501-422.4149
001-2501-422.4220
001-2501-422.4710
001-2501-422.4720
001-2501-422.4810
001-2501-422.4820
001-2501-422.4830
001-2501-422.4840
001-2501-422.4850
001-2501-422.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-2501-422.5100
001-2501-422.5200
001-2501-422.5300
001-2501-422.5301
001-2501-422.5400
001-2501-422.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-2501-422.6300
001-2501-422.6800
60 - MAINTENANCE Totals:
70 - SERVICES001-2501-422.7311
001-2501-422.7322
001-2501-422.7400
001-2501-422.7401
001-2501-422.7494
001-2501-422.7497
001-2501-422.7510
001-2501-422.7831
70 - SERVICES Totals:
2501 - FIRE MARSHAL/ADMIN TOTALS:
001-2501-422.7520
001-2501-422.7530
001-2501-422.7730
001-2501-422.7800
001-2501-422.7830
224
2510 - FIRE MARSHAL / EMERGENCY MANAGEMENT
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $40,125 $41,718 $41,718 $33,816 $41,088 $46,837
OVERTIME PAY 712 1,442 1,442 344 459 1,442
LONGEVITY PAY 865 980 980 925 1,233 985
INCENTIVE-CERTIFICATE PAY 2,025 2,100 2,100 1,125 1,500 1,500
CELL PHONE ALLOWANCE 613 720 720 512 683 720
PART-TIME WAGES 16,933 19,090 19,090 12,864 17,153 19,658
SOCIAL SECURITY/MEDICARE 4,594 4,953 4,953 3,742 4,990 5,442
TMRS RETIREMENT 6,829 7,359 7,359 5,746 7,661 8,174
HEALTH/DENTAL INSURANCE 7,553 7,249 7,249 5,281 7,042 7,434
LIFE INSURANCE 116 116 116 92 123 129
DISABILITY INSURANCE 120 120 120 96 129 145
WORKERS COMP INSURANCE 51 104 104 79 105 112
EAP SERVICES 113 116 116 87 116 116
FLEX PLAN ADMINISTRATION 21 22 22 16 22 43
$80,670 $86,089 $86,089 $64,727 $82,302 $92,737
OFFICE SUPPLIES $523 $900 $900 $447 $896 $900
PERSONNEL SUPPLIES 371 500 500 0 365 500
FUEL 1,208 3,814 3,814 0 1,600 3,800
OPERATING SUPPLIES 4,597 6,250 6,250 1,790 4,387 6,250
OPERATING EQUIPMENT<$5000 54,166 12,352 22,604 11,851 20,801 14,832
$60,865 $23,816 $34,068 $14,088 $28,049 $26,282
EQUIPMENT MAINTENANCE $2,042 $4,725 $6,149 $425 $2,567 $3,725
$2,042 $4,725 $6,149 $425 $2,567 $3,725
OPERATING SERVICES $12,128 $12,265 $13,370 $12,117 $14,156 $17,265
TRAINING 844 2,665 665 350 1,467 2,665
TRAVEL REIMBURSEMENTS 2,875 4,250 3,750 2,575 3,433 4,250
MEMBERSHIPS 765 1,490 1,490 865 1,490 1,490
TELEPHONE/COMMUNICATIONS 4,209 5,655 5,655 3,685 5,655 5,655
INTERNET/WIRELESS SERVICE 2,651 3,375 3,375 1,964 3,375 3,375
CONTRACT SERVICES 15,000 6,500 6,500 0 5,000 6,500
ENVIRONMENTAL CLEAN UP 0 10,000 10,000 946 1,261 10,000
$38,472 $46,200 $44,805 $22,501 $35,837 $51,200
001-2510-422.8400 CAPITAL OPERATING EQUIP $7,511 $0 $0 $0 $0 $0
$7,511 $0 $0 $0 $0 $0
$189,559 $160,830 $171,111 $101,740 $148,754 $173,944
001-2510-422.4110
ACCOUNT NUMBER
001-2510-422.4130
001-2510-422.4143
001-2510-422.4145
001-2510-422.4149
001-2510-422.4220
001-2510-422.4710
001-2510-422.4720
001-2510-422.4810
001-2510-422.4820
001-2510-422.4830
001-2510-422.4840
001-2510-422.4850
001-2510-422.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-2510-422.5100
001-2510-422.5200
001-2510-422.5301
001-2510-422.5400
001-2510-422.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-2510-422.6800
60 - MAINTENANCE Totals:
70 - SERVICES001-2510-422.7400
001-2510-422.7510
001-2510-422.7520
001-2510-422.7530
001-2510-422.7612
80 - CAPITAL OUTLAY Totals:
2510 - EMERGENCY MANAGEMENT TOTALS:
001-2510-422.7730
001-2510-422.7800
001-2510-422.7841
70 - SERVICES Totals:
225
2513 - FIRE MARSHAL / STORM
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
70 - SERVICES
CONTRACT SERVICES $172,629 $0 $0 $0 $0 $0
$172,629 $0 $0 $0 $0 $0
$172,629 $0 $0 $0 $0 $0
70 - SERVICES Totals:
2513 - FIRE MARSHAL/TS OR HURRICANE TOTALS:
001-2513-422.7800
ACCOUNT NUMBER
226
Community Development
Community
Development
Administration Planning
and Zoning
Building
Inspection and
Code Enforcement
Storm Water
Management
227
Community Development
Mission Statement
Community Development is comprised of several areas of responsibility consisting of
Administration, Building Permits/Inspections, Code Enforcement/Storm Water Management,
and Planning & Zoning. Together, the department strives to ensure that all developers,
builders, and residents within the City, including the City government itself, comply with city
ordinances and State requirements in order to maintain the safety and quality of life that so
many Friendswood citizens value and appreciate. Our staff provides advanced planning and
outstanding services in order to help improve mobility, drainage and utility systems, safe
buildings, and a clean environment.
Accomplishments in Fiscal Year 2016-2017
Our staff accomplished the following:
The Community Development Department continues to transition due to the retirement of key
personnel in some critical roles. For instance, in the Building & Inspections division, the City’s
new building official and one new inspector have received several certifications and licenses
this past year. In the coming year, additional certifications are required. Obtaining these
(licenses and certifications), affects the department’s budget as far as costs for training,
exams, and travel.
Another key shift this past year, the Planning Division replaced the Planning Manager position
with a GIS Coordinator. The addition of this role has proven to be beneficial on numerous
occasions, just in the couple of months since the job has been filled. Having a GIS
Coordinator has afforded the department the ability to create maps in-house; saving money
spent with an outside consultant and saving staff time in that the Coordinator can attend
meetings and obtain firsthand knowledge of projects and maps that are needed.
Separate from changes to personnel, the Building and Planning Division staff worked together
to streamline the commercial permitting and site plan approval process by requiring that both
civil and architectural plans are submitted simultaneously. This shift ensures more accurate
plans and saves staff time in reviewing plans for accuracy multiple times; thus permitting
projects in a timelier manner.
The department also spent significant time working diligently to transition to the CDD portion
of the City’s new enterprise software. The new software includes connectivity to iPads for
code enforcement officers and inspectors, which will provide them with tools and resources
while out in the field; resulting inspections and add pictures to records for documentation
purposes.
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)
228
Community Development
Current Operations
Building Permits & Inspections
The building division is responsible for reviewing plans and issuing permits for building,
electrical, plumbing and mechanical work; as well as inspecting the work as it is completed.
Inspectors take on a great responsibility in enforcing building code standards adopted by City
Council and those set forth by the State.
Code Enforcement & Storm Water Management
Code Enforcement personnel investigates complaints concerning the possibility of unlawful
work done without proper permits, licenses, occupancy, land use violations, substandard and
dangerous buildings complaints, sign violations, and high grass and weed complaints.
Storm water management is a program designed to reduce the amount of pollutants
discharged from cities and urbanized areas into creeks and streams. The City of
Friendswood’s program has been developed in accordance with the guidelines set forth by
Texas Commission on Environmental Quality.
Planning & Zoning
The Planning & Zoning division’s primary responsibility is to ensure development adheres to
the principles set forth in the City’s Comprehensive Plan. Through the application of the
Subdivision Ordinance and Zoning Ordinance, development is shaped to ensure compatibility
with existing uses, as well as to maintain the health, safety, and general welfare of the
community.
Planning staff 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.
The department also works with the following boards as needed:
x Zoning Board of Adjustments
x Construction Board of Adjustment and Appeals
x Building and Standards Commission
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.
229
Community Development
x Builder Meetings – the Building Division hosts meetings as needed to provide
contractors with current information regarding changes in ordinances, 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 – 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 and
YouTube, as well as recorded on DVD for historical recordation/reference.
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.
Highlights of the Budget
The following decision package is included with the FY18 adopted budget.
Decision Packages:
Description Amount
Multifunction Machine (printer, scanner & copier, B&W/color)
One Time Cost
Ongoing Cost
$11,000
$150
230
Community Development
2017-2018 Departmental Goals and Performance Measures by Division
Major Departmental Goals:
x Strive to improve communication to citizens and developers
x Process 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
FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time
equivalents (FTE’s)* 1.39 2.00 2.00 2.00 2.00
Division expenditures $225,480 $232,881 $236,019 $231,597 $243,659
Measures of Efficiency
Division expenditures
per capita $5.78 $5.94 $6.00 $5.88 $6.03
*During FY16, the FTEs reflect department reorganization which eliminated the Planning Manager position and
replaced it with the GIS Coordinator.
231
Community Development
Planning and Zoning Division
FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time equivalents (FTE’s) 4.6 4.6 5.0 5.0 5.0
Division Expenditures $327,121 $288,698 $304,929 $304,689 $319,357
Outputs
# of DRC Meetings Scheduled 7558558272
# of Planning and Zoning
Meetings held 23 23 18 26 26
# of Certificates of Platting
Exemption 7 14 6 9 10
# of Preliminary Plats 14 8 7 11 11
# of Final Plats 1422162420
# of Commercial Site Plans 9 10 12 18 12
# of Zone Changes 612699
# of Appeals/Variances/
Special Exceptions 1 6 3 5 4
Measures of Effectiveness
Avg. days to complete Site Plan ** 11 10 20 15 7
Avg. days to complete
Final Plat ** 76577
Avg. days to complete
Preliminary Plat ** 18 8 15 7 7
Measures of Efficiency
Division expenditures per capita $8.38 $7.36 $7.75 $7.74 $7.90
** 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.
232
Community Development
Inspection and
Code Enforcement
FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time equivalents (FTE’s)4.9 4.9 4.9 4.7 4.7
Division Expenditures $373,286 $432,524 $430,481 $417,726 $439,584
Outputs
# of New Residential permits
issued 148 143 133 200 165
# of New Commercial permits
issued 9 10 7 11 10
# of Commercial additions/alter
permits issued 36 53 33 50 50
#of Inspections 11,620 11,231 7,822 11,733 11,500
Measures of Effectiveness
Avg days to complete Single
Family Home plan reviews **545 55
Avg day to complete Commercial
plan reviews **61210 1010
% of Inspections done within 24
hours of notification 100% 100% 100% 100% 100%
Avg days to complete a
Commercial add/alteration **355 55
Avg days to complete a
Residential add/alteration **333 33
Measures of Efficiency
Division expenditures per capita $9.57 $11.03 $10.94 $10.61 $10.87
** 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.
233
COMMUNITY DEVELOPMENT
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
ADMINISTRATION $232,881 $236,019 $236,565 $161,519 $231,597 $243,659 3.2%
PLANNING AND ZONING 288,698 304,929 308,929 178,545 304,689 319,357 4.7%
INSPECTION/CODE ENFORCEMENT 432,524 430,481 425,981 288,244 417,726 439,584 2.1%
DEPARTMENT TOTAL $954,104 $971,429 $971,475 $628,309 $954,012 #######3.2%
EXPENDITURE BY CLASSIFICATION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
SALARIES AND BENEFITS $887,048 $870,738 $870,738 $574,327 $862,153 $887,165 1.9%
SUPPLIES 18,062 18,313 18,359 8,441 16,154 16,843 -8.0%
MAINTENANCE 1,330 3,875 3,875 2,659 3,746 3,425 -11.6%
SERVICES 47,663 78,503 78,503 42,882 71,959 84,167 7.2%
CAPITAL OUTLAY 0000011,000 0.0%
CLASSIFICATION TOTAL $954,104 $971,429 $971,475 $628,309 $954,012 #######3.2%
PERSONNEL SUMMARY BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
ADMINISTRATION2/3 1.39 2.00 2.00 2.00 2.00 2.00 0.0%
PLANNING AND ZONING2/3 4.60 5.00 5.00 5.00 5.00 5.00 0.0%
INSPECTION/CODE ENFORCEMENT3 4.90 4.90 4.90 4.90 4.70 4.70 -4.1%
PERSONNEL TOTAL 10.89 11.90 11.90 11.70 11.70 11.70 -4.1%
2Reorganization within divisions of the department
3Aligning budgeted FTE's with actual work activity
234
3501 - COMMUNITY DEVELOPMENT ADMINISTRATION
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $142,511 $154,614 $154,614 $106,679 $151,939 $156,645
LONGEVITY PAY 1,344 1,075 1,075 965 965 1,090
VEHICLE ALLOWANCE 7,355 5,400 5,400 3,947 5,400 5,400
INCENTIVE-CERTIFICATE PAY 2,300 3,300 3,300 1,350 3,300 1,800
CELL PHONE ALLOWANCE 1,897 2,400 2,400 1,708 2,400 2,400
ACCRUED PAYROLL 10,0540000 0
SOCIAL SECURITY/MEDICARE 11,595 12,041 12,041 8,308 12,077 12,801
TMRS RETIREMENT 26,013 26,141 26,141 17,959 25,445 26,573
HEALTH/DENTAL INSURANCE 21,913 18,596 18,596 13,546 18,596 19,052
LIFE INSURANCE 371 431 431 293 391 432
DISABILITY INSURANCE 395 447 447 323 430 485
WORKERS COMP INSURANCE 155 425 425 291 388 422
EAP SERVICES 91 116 116 87 116 116
FLEX PLAN ADMINISTRATION 34 43 43 32 43 43
$226,028 $225,029 $225,029 $155,487 $221,490 $227,259
OFFICE SUPPLIES $3,252 $3,375 $3,421 $1,929 $3,322 $3,500
PERSONNEL SUPPLIES 260 90 90 74 99 100
OPERATING SUPPLIES 407 545 545 98 430 500
OPERATING EQUIPMENT<$5000 552 400 400 100 433 250
$4,470 $4,410 $4,456 $2,201 $4,285 $4,350
SURETY BONDS $0 $80 $80 $0 $80 $0
POSTAL / COURIER SERVICES 566 2,300 2,300 463 817 2,300
TRAINING 268 2,350 2,350 1,833 2,445 3,150
TRAVEL REIMBURSEMENTS 0 1,050 1,550 1,260 1,680 5,600
MEMBERSHIPS 835 800 800 275 800 1,000
CONTRACT SERVICES 7140000 0
$2,383 $6,580 $7,080 $3,831 $5,822 $12,050
$232,881 $236,019 $236,565 $161,519 $231,597 $243,659
001-3501-419.4110
ACCOUNT NUMBER
001-3501-419.4143
001-3501-419.4144
001-3501-419.4145
001-3501-419.4149
001-3501-419.4190
001-3501-419.4710
001-3501-419.4720
001-3501-419.4810
001-3501-419.4820
001-3501-419.4830
001-3501-419.4840
001-3501-419.4850
001-3501-419.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-3501-419.5100
001-3501-419.5200
001-3501-419.5400
001-3501-419.5800
50 - SUPPLIES Totals:
001-3501-419.7530
001-3501-419.7800
70 - SERVICES Totals:
3501 - COMMUNITY DEV ADMIN TOTALS:
70 - SERVICES001-3501-419.7350
001-3501-419.7401
001-3501-419.7510
001-3501-419.7520
235
3502 - COMMUNITY DEVELOPMENT PLANNING & ZONING
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $165,635 $165,452 $165,452 $97,058 $164,411 $180,002
OVERTIME PAY 1,939 2,000 2,000 1,401 1,867 2,000
LONGEVITY PAY 1,776 3,220 3,220 960 960 1,170
VEHICLE ALLOWANCE 4050000 0
INCENTIVE-CERTIFICATE PAY 3,450 1,800 1,800 900 1,200 1,200
CELL PHONE ALLOWANCE 7270000 0
ACCRUED PAYROLL 4,4990000 0
SOCIAL SECURITY/MEDICARE 12,522 12,650 12,650 6,791 12,650 14,104
TMRS RETIREMENT 28,108 27,027 27,027 15,714 27,027 29,276
HEALTH/DENTAL INSURANCE 39,076 55,889 55,889 28,722 55,889 45,776
LIFE INSURANCE 433 458 458 262 458 497
DISABILITY INSURANCE 466 479 479 290 479 529
WORKERS COMP INSURANCE 330 273 273 393 273 292
EAP SERVICES 212 232 232 131 232 232
FLEX PLAN ADMINISTRATION 78 149 149 49 149 159
$259,657 $269,629 $269,629 $152,671 $265,596 $275,237
PERSONNEL SUPPLIES $241 $460 $460 $278 $421 $600
OPERATING SUPPLIES 310 380 380 347 462 700
OPERATING EQUIPMENT<$5000 1,9770000 0
$2,528 $840 $840 $625 $883 $1,300
EQUIPMENT MAINTENANCE $0 $300 $300 $0 $200 $450
$0 $300 $300 $0 $200 $450
SURETY BONDS $86 $160 $160 $0 $160 $80
OPERATING SERVICES 101 200 200 22 180 200
POSTAL / COURIER SERVICES 210000 0
TRAINING 3,636 6,545 3,545 1,320 3,460 4,700
TRAVEL REIMBURSEMENTS 252 5,290 7,790 5,321 7,745 6,125
MEMBERSHIPS 500 265 265 0 265 265
SOFTWARE LICENSE FEES 0 1,700 6,200 5,813 6,200 0
CONTRACT SERVICES 21,918 20,000 20,000 12,772 20,000 20,000
$26,513 $34,160 $38,160 $25,249 $38,010 $31,370
CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $11,000
$0 $0 $0 $0 $0 $11,000
$288,698 $304,929 $308,929 $178,545 $304,689 $319,357
001-3502-419.4110
ACCOUNT NUMBER
001-3502-419.4130
001-3502-419.4143
001-3502-419.4144
001-3502-419.4145
001-3502-419.4149
001-3502-419.4190
001-3502-419.4710
001-3502-419.4720
001-3502-419.4810
001-3502-419.4820
001-3502-419.4830
001-3502-419.4840
001-3502-419.4850
001-3502-419.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-3502-419.5200
001-3502-419.5400
001-3502-419.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-3502-419.6800
60 - MAINTENANCE Totals:
70 - SERVICES001-3502-419.7350
001-3502-419.7710
001-3502-419.7800
70 - SERVICES Totals:
3502 - PLANNING AND ZONING TOTALS:
001-3502-419.7400
001-3502-419.7401
001-3502-419.7510
001-3502-419.7520
001-3502-419.7530
80 - CAPITAL OUTLAY001-3502-419.8800
80 - CAPITAL OUTLAY Totals:
236
3528 - COMMUNITY DEVELOPMENT INSPECTION/CODE ENFORCEMENT
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $257,253 $246,157 $246,157 $173,829 $244,772 $250,252
OVERTIME PAY 4,827 4,330 4,330 2,390 4,687 4,330
LONGEVITY PAY 2,293 1,904 1,904 1,575 1,575 1,995
VEHICLE ALLOWANCE 1,4860000 0
INCENTIVE-CERTIFICATE PAY 6,535 3,300 3,300 1,825 3,300 2,400
CELL PHONE ALLOWANCE 2,660 2,178 2,178 1,934 2,579 2,718
ACCRUED PAYROLL 5,0190000 0
SOCIAL SECURITY/MEDICARE 19,210 18,361 18,361 12,584 18,361 20,019
TMRS RETIREMENT 43,191 40,411 40,411 28,439 40,411 41,550
HEALTH/DENTAL INSURANCE 56,556 56,747 56,747 41,616 56,747 58,585
LIFE INSURANCE 679 683 683 500 666 691
DISABILITY INSURANCE 719 712 712 544 725 746
WORKERS COMP INSURANCE 549 922 922 652 869 940
EAP SERVICES 282 273 273 205 273 290
FLEX PLAN ADMINISTRATION 105 102 102 76 101 153
$401,364 $376,080 $376,080 $266,168 $375,067 $384,669
PERSONNEL SUPPLIES $1,585 $1,990 $1,990 $1,378 $1,837 $2,120
VEHICLE SUPPLIES 214 600 600 0 500 1,600
FUEL 3,860 6,448 6,448 1,478 4,971 4,448
OPERATING SUPPLIES 2,163 2,525 2,525 1,559 2,078 2,525
OPERATING EQUIPMENT<$5000 3,241 1,500 1,500 1,199 1,599 500
$11,063 $13,063 $13,063 $5,614 $10,986 $11,193
VEHICLE MAINTENANCE $1,330 $3,575 $3,575 $2,659 $3,546 $2,975
$1,330 $3,575 $3,575 $2,659 $3,546 $2,975
VEHICLE INSURANCE $2,433 $2,608 $2,608 $1,621 $2,608 $2,608
CODE ENFORCEMENT SERVICES 1,140 1,500 1,500 1,232 1,643 1,500
JUDGMENTS & DAMAGE CLAIM 0 1,000 1,000 0 500 1,000
TRAINING 2,645 4,000 4,000 1,619 3,659 5,500
TRAVEL REIMBURSEMENTS 0 3,500 3,500 898 2,197 4,500
MEMBERSHIPS 467 1,096 1,096 749 1,096 1,548
INTERNET/WIRELESS SERVICE 684 2,880 2,880 1,653 2,880 2,880
CONTRACT SERVICES 0 5,000 5,000 0 2,500 5,000
VEHICLE LEASE-INTERNAL 7,911 7,911 7,911 5,931 7,911 7,911
STORM WATER MANAGEMENT 3,487 8,268 3,768 100 3,133 8,300
$18,767 $37,763 $33,263 $13,803 $28,127 $40,747
$432,524 $430,481 $425,981 $288,244 $417,726 $439,584
001-3528-424.4110
ACCOUNT NUMBER
001-3528-424.4130
001-3528-424.4143
001-3528-424.4144
001-3528-424.4145
001-3528-424.4149
001-3528-424.4190
001-3528-424.4710
001-3528-424.4720
001-3528-424.4810
001-3528-424.4820
001-3528-424.4830
001-3528-424.4840
001-3528-424.4850
001-3528-424.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-3528-424.5200
001-3528-424.5300
001-3528-424.5301
001-3528-424.5400
001-3528-424.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-3528-424.6300
60 - MAINTENANCE Totals:
70 - SERVICES001-3528-424.7311
001-3528-424.7441
001-3528-424.7498
001-3528-424.7510
001-3528-424.7842
70 - SERVICES Totals:
3528 - INSPECTION/CODE ENFORCE TOTALS:
001-3528-424.7520
001-3528-424.7530
001-3528-424.7730
001-3528-424.7800
001-3528-424.7831
237
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
238
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 2015–16Accomplishments
Our staff accomplished the following:
ł 1,720 street joints and cracks in streets were sealed
ł 5,445 linear feet of sidewalks were raised
ł 301 linear feet of sidewalks were removed and replaced
ł 216 linear feet of curb replacement
ł 10,892 square feet of streets were raised
ł 508 signs repaired through work orders were completed
ł 315 signs were replaced through the Sign Replacement Program
ł 29 street banners were hung
ł 1,216 fire hydrants repaired, installed, or audited
ł 131 meters changed out
ł 558 bacteriological samples were collected
ł 384 dead end fire hydrants flushed
ł 159 non-dead fire hydrants flushed
ł 2,202 utility billing work orders
ł 306 repairs to vehicles
ł 123 repairs to equipment
The following were completed through the Sewer Rehab Project:
ł 1,311 linear feet of cleaning and TV inspection of sanitary sewer lines
ł 1,311 linear feet of Cures in Place Pipe, CIPP Liner for sanitary sewer lines
ł 0 linear feet of Pipe Bursting (enlargement)
ł 0 linear feet of Remove and Replace pipe
ł 4point repairs
ł 1lift station cleanings
ł 0 manhole replacements
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
239
Public Works
Street Maintenance Program
This is the fourteenth 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. The two of the past three year’s allotments were included
with the 2013 Bond Funds for the Projects to reconstruct Mary Ann Drive, West
Shadowbend Avenue, Townes, and Winding Roads. A portion of this past year’s allotment is
currently being applied towards acquiring an updated paving study for the City. Included in
this year’s budget is $500,000 for this program.
Sanitary Sewer Rehabilitation Program
This program will begin its sixteenth 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. We had
coordinated and completed working with RJN Group for the first two phases of a formal
Sanitary Sewer System Assessment Study to determine critical sources of I&I in our
system. We are currently coordinating with a third party consultant engineer regarding
phased project scopes per an estimated budget expense. 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.
240
Public Works
Capital Improvement Projects
The following includes the City’s Capital Improvement Projects that are currently in process.
Capital Improvement Projects in Process
Friendswood Link
Road/Whispering Pines
Paving Improvements
Water Plants #2 & 7
Replacement
Lift Station #3 & 18
Replacement
Lake
Friendswood Park
& Pavilion
2013 Bond Round 1
Streets (Mary Ann Drive,
Shadowbend Ave., Townes
Rd., and Winding Rd.
Improvements
Friendswood Library Centennial Park
Basketball Pavilion
Sports Park
Improvements
Fire Station #4 Expansion
and New Fire Station
behind the Public Safety
Building Improvements
SCADA System
Upgrades Basketball Pavilion New PSB Fire
Station
241
Public Works
Highlights of the Budget
The following FAW and decision packages are included with the FY18 adopted
budget.
Water and Sewer Fund
Description Amount
FAW – Increase to Water Operating Services – New Mandated
EPA Sampling Ongoing Cost $60,000
FAW – SEWPP Operation Rate Increase Ongoing Cost $282,032
Additional Staff - Streets Laborer (1.0 FTE)Hire date Jan 1 Ongoing Cost $42,009
Message Boards (1)One Time Cost $17,849
The following decision packages are not included with the FY18 adopted budget.
General Fund
Description Amount
Industrial Zero Turn Riding Mower One Time Cost $14,000
Message Boards (1)One Time Cost $21,431
2018 F150 Extended Cab Pickup One Time Cost $28,000
Street Sweeper One Time Cost $165,000
Water and Sewer Fund
Description Amount
Increase to Water Plant Maintenance Ongoing Cost $30,000
Replace (PW108) Mini Excavator One Time Cost $50,000
Increase to Lift Station Maintenance Ongoing Cost $50,000
Lift Station Maintenance Contract Services Ongoing Cost $40,000
Replacement (PW109) Mid-Sized Mini Excavator-Trailer Package One Time Cost $100,000
4-Inch Submersible Pump Replacement One Time Cost $61,000
Additional Staff - Maintenance Worker (with benefits 1.0 FTE)One Time Cost $66,969
Addition to Fleet – 2018 F550 Truck One Time Cost $45,000
Vacuum-Jet Combination Truck One Time Cost $425,000
Lift Stations #9 & #11 Pumps/Controls One Time Cost $27,000
Trench Safety Equipment - Aluminum Modular Box One Time Cost $15,000
Portable Generator Set (WW#4)One Time Cost $150,000
242
Public Works
2017-2018 Departmental Performance Measures by Division
Supports the City’s Strategic Goals:1-Communication, 3-Preservation, 6-Organizational
Development
Administration
(GF & WS)FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time equivalents
(FTE’s)4.33 4.33 4.00 4.00 4.00
Division expenditures $493,204 $483,774 $488,403 $470,310 $484,079
Measures of Efficiency
Division expenditures per
capita $12.64 $12.34 $12.41 $11.95 $11.97
Street/Sidewalk
Operations FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time equivalents
(FTE’s)11.00 12.00 12.00 12.00 13.00
Division Expenditures $1,143,315 $1,185,678 $1,335,375 $1,298,269 $1,468,717
Outputs
# of Street Signs Replaced in
Program 205 315 340 212 320
# of Street Signs Repaired /
Replaced by work orders 401 508 400 895 450
Sidewalk Raised (lf)11,805 5,445 7,000 7,843 6,000
Sidewalk Removed &
Replaced (lf)493 301 460 397 400
Street Raising (sf)39,249 10,892 19,000 18,906 15,000
# of Completed Work Orders
for Streets 540 390 500 472 500
Measures of Effectiveness
Average # of days to
complete Signs work orders 1.50 1.55 1.50 1.50 1.55
% of work orders for Signs
completed within 10 days 98.50% 99.24%97%98%98%
Average # of days to
complete Street work orders 3.56 3.81 3.70 3.75 3.80
% of Street work orders
completed within 10 days 83.70% 91.63%90%91%91%
Measures of Efficiency
Monthly Operating Costs $95,276 $98,807 $111,281 $108,189 $122,393
Division expenditures per
capita $29.30 $30.23 $33.93 $32.99 $36.33
243
Public Works
Drainage Operations FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time equivalents (FTE’s)4.00 4.00 4.00 4.00 4.00
Division Expenditures $345,357 $381,064 $349,818 $383,364 $409,580
Outputs
Ditches Cleaned (ft)5,039 15,409 15,000 15,000 15,000
Road side Ditches Mowed (ac)821 749 800 800 800
Storm Pipe Cleaned (ft)205 370 430 175 210
Debris Cleaned (cy)989 1,214 750 833 1,000
# of Work Orders 360 249 320 140 200
Measures of Effectiveness
Average # of days to complete work
orders 2.98 5.85 4.00 5.00 5.00
% of work orders completed within 10
working days 95.56% 90.55% 96.3% 93.00% 92.00%
Measures of Efficency
Monthly cost to operate the Drainage
Operations $28,780 $31,755 $29,152 $31,947 $34,162
Division expenditures per capita $8.85 $9.72 $8.89 $9.74 $10.13
244
Public Works
Water Operations
and Utilities FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time equivalents
(FTE’s)9.30 9.30 9.30 9.30 9.30
Division Expenditures $2,391,701 $2,492,440 $2,686,995 $2,834,785 $3,004,515
Outputs
# of Active Utility Accounts 13,299 13,482 13,500 13,650 13,660
#of Completed Work Orders 1,582 1,306 1,450 1,245 1,350
# of meter change outs 142 131 150 140 140
# of Service Lines Repaired 186 146 140 157 150
# of Main Lines Repaired 57 46 100 48 50
# of Lines Flushed 631 596 635 600 600
# of Fire Hydrants Serviced 1,516 1,216 1,751 1,600 1,400
Ground Water Pumpage (MG)20.196 10.275 22.000 20.000 15.000
Surface Water Pumpage (MG)1,793.901 1,806.310 2,100.000 1,820.000 1,820.000
Total Water Usage (MG)1,814.097 1,816.585 2,122.000 1,840.000 1,835.000
Total Daily Average Water
Production (MG)4.970 4.963 5.200 5.000 5.00
Total Surface Water
Purchased (MG)1,793.901 1,806.310 2,100.000 1,820.000 1,820.000
Measures of Effectiveness
Average # of days to
complete work orders 1.33 1.25 1.25 1.25 1.25
% of work orders within 2
working days 95.70% 96.33%98%96%97%
% of Purchased Surface
Water Usage*98.89% 99.43%99%99%99%
Measures of Efficiency
Monthly Operating Costs $199,308 $207,703 $223,916 $236,232 $250,376
Division expenditures per
capita $61.29 $63.55 $68.27 $72.03 $74.32
*Maintain Subsidence Districts mandates of having at least 80% of the City’s total water usage be purchased
surface water.
245
Public Works
Sewer Operations
and Utilities FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time equivalents
(FTE’s)9.00 9.00 10.00 10.00 10.00
Division Expenditures $2,745,733 $2,691,246 $3,572,624 $3,179,328 $3,544,507
Outputs
#of Completed
Work Orders 675 622 700 600 650
Sewer Treatment
Total All Flows (MG)1,206.539 1,237.723 1,225.000 1,230.000 1,240.000
Sewer Treatment
Total Daily Average (MG)3.306 3.382 3.35 3.35 3.35
# of Service Lines Repaired 98 102 125 112 110
# of Main Lines repaired 7 9 15 10 10
# of Sewer Lines cleaned 18,452 20,517 30,000 18,760 21,000
# of Manholes repaired 8 12 30 10 15
# of Sewer Main Stoppages 42 38 40 30 40
# of Service Lines Stoppages 176 153 160 140 150
# of Lift Station repairs 953 844 910 915 900
Measures of Effectiveness
Average # of days to
complete work orders 1.41 1.83 1.60 1.50 1.75
% of work orders completed
within 2 working days 90.96% 89.71% 95.00% 92.00% 92.00%
Measures of Efficiency
Monthly cost to operate the
City’s Sewer Operations $228,811 $224,271 $297,719 $264,944 $295,376
Division expenditures per
capita $70.36 $68.62 $90.77 $80.78 $87.68
246
Public Works
Utility Customer
Service FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time equivalents
(FTE’s)2.00 2.00 2.00 2.00 2.00
Division Expenditures $204,721 $223,182 $220,999 $223,878 $227,989
Outputs
# of Active Utility Accounts 13,299 13,482 13,930 13,650 13,700
#of Completed Work Orders 2,853 2,202 2,900 2,300 2,300
# of cut-offs 756 680 850 700 700
# of reconnects 610 590 720 600 600
# of work orders closed 2,853 2,202 2,900 2,300 2,300
Measures of Effectiveness
# of work orders completed
per FTE 1,427 1,101 1,450 1,150 1,200
% of work orders closed out 100% 100%100%100% 100%
Measures of Efficiency
Monthly cost to operate the
City’s Utility Customer Service $17,060 $18,599 $18,417 $18,657 $18,999
Division expenditures per
capita $5.25 $5.69 $5.62 $5.69 $5.64
247
Public Works
Engineering and
Capital Projects
FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time equivalents (FTE’s)4.00 4.00 4.00 4.00 4.00
Division Expenditures $343,609 $384,373 $405,292 $395,215 $417,298
Outputs
# of Construction Plan Review 24 25 25 30 40
# of Construction Right of Way
Permits 53 75 83 75 80
# of Development Permits 23 10 15 10 20
# of Attachment 4
(Impervious Cover Reviews)000 0 0
# of CIP Projects Completed 3 5 8 5 10
# of construction site visits per
workday 12 20 30 20 40
# of Residential Sections Completed 5 7 3 3 3
Measures of Effectiveness
Average days for plan reviews 5 5 5 5 5
% of Field inspections completed
within 24 hours of notification 100% 100% 100% 100% 100%
Measures of Efficiency
Monthly Operating Costs $28,634 $32,031 $33,774 $32,935 $34,775
Division expenditures per capita $8.81 $9.80 $10.30 $10.04 $10.32
248
PUBLIC WORKS
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
ADMINISTRATION (GF)$333,186 $317,206 $311,406 $221,581 $309,294 $318,971 0.6%
STREET/SIDEWALK OPERATIONS 1,185,678 1,335,375 1,332,522 892,879 1,298,269 1,468,717 10.0%
DRAINAGE OPERATIONS 381,064 349,818 356,312 278,213 383,364 409,580 17.1%
ENGINEERING & CAPITAL PROJ (GF)218,644 251,460 257,260 172,569 247,970 260,073 3.4%
ADMINISTRATION (W/S)150,590 171,197 171,422 117,242 161,016 165,108 -3.6%
WATER UTILITIES & OPERATIONS 2,500,370 2,686,995 2,753,927 1,952,190 2,834,785 3,004,515 11.8%
SEWER UTILITIES & OPERATIONS 2,691,768 3,572,624 3,696,125 1,723,822 3,179,328 3,544,507 -0.8%
CUSTOMER SERVICE (W/S)225,354 220,999 220,774 167,957 223,878 227,989 3.2%
ENGINEERING & CAPITAL PROJ (W/S)167,535 153,832 153,544 96,208 147,245 157,225 2.2%
DEPARTMENT TOTAL $7,854,188 $9,059,506 $9,253,292 $5,622,662 $8,785,150 $9,556,685 5.5%
EXPENDITURE BY CLASSIFICATION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
SALARIES & BENEFITS 3,089,554 3,294,642 3,294,642 2,297,320 3,213,399 3,451,523 4.8%
SUPPLIES 245,076 356,930 360,138 191,720 321,364 346,772 -2.8%
MAINTENANCE 630,000 635,600 747,950 373,906 734,875 610,400 -4.0%
SERVICES 3,632,958 4,337,100 4,385,328 2,578,657 4,271,662 4,722,407 8.9%
CAPITAL OUTLAY 81,363 27,500 27,500 23,111 33,255 17,849 -35.1%
OTHER 175,238 407,734 437,734 157,947 210,596 407,734 0.0%
CLASSIFICATION TOTAL $7,854,188 $9,059,506 $9,253,292 $5,622,662 $8,785,150 $9,556,685 5.5%
PERSONNEL SUMMARY BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
ADMINISTRATION - (GF)3 2.73 2.40 2.40 2.40 2.40 2.40 0.0%
ADMINISTRATION - (W/S)1.60 1.60 1.60 1.60 1.60 1.60 0.0%
STREET/SIDEWALK OPERATIONS 12.00 12.00 12.00 12.00 12.00 12.00 0.0%
DRAINAGE OPERATIONS 4.00 4.00 4.00 4.00 4.00 4.00 0.0%
WATER UTILITIES 6.00 6.00 6.00 6.00 6.00 6.00 0.0%
SEWER UTILITIES 6.00 6.00 6.00 6.00 6.00 6.00 0.0%
WATER OPERATIONS 2.30 2.30 2.30 2.30 2.30 2.30 0.0%
SEWER OPERATIONS 5.00 5.00 5.00 5.00 5.00 5.00 0.0%
UTILITY CUSTOMER SERVICE - (W/S)2.00 2.00 2.00 2.00 2.00 2.00 0.0%
ENGINEERING & CAPITAL PROJ - (GF)2.60 2.60 2.60 2.60 2.60 2.60 0.0%
ENGINEERING & CAPITAL PROJ - (W/S)1.40 1.40 1.40 1.40 1.40 1.40 0.0%
PERSONNEL TOTAL 45.63 45.30 45.30 45.30 45.30 45.30 0.0%
3Aligning budgeted FTE's with actual work activity
249
3601 - PUBLIC WORKS ADMINISTRATION
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $223,677 $205,436 $205,436 $143,536 $203,382 $210,556
OVERTIME PAY 604 1,000 1,000 16 572 1,000
LONGEVITY PAY 2,037 1,055 1,055 923 923 827
VEHICLE ALLOWANCE 7,892 7,560 7,560 5,525 7,560 7,560
INCENTIVE-CERTIFICATE PAY 1,395 2,700 2,700 2,070 2,760 2,760
CELL PHONE ALLOWANCE 1,859 1,680 1,680 1,196 1,680 2,100
ACCRUED PAYROLL 1,3740000 0
SOCIAL SECURITY/MEDICARE 16,188 15,032 15,032 10,961 15,032 17,198
TMRS RETIREMENT 37,576 34,390 34,390 24,008 34,390 35,697
HEALTH/DENTAL INSURANCE 32,745 22,591 22,591 16,453 22,591 22,887
LIFE INSURANCE 582 569 569 414 552 581
DISABILITY INSURANCE 611 594 594 434 578 649
WORKERS COMP INSURANCE 237 348 348 671 895 357
EAP SERVICES 143 139 139 104 139 174
FLEX PLAN ADMINISTRATION 53 52 52 39 52 125
$326,973 $293,146 $293,146 $206,349 $291,105 $302,471
OFFICE SUPPLIES $1,021 $2,200 $1,400 $1,174 $1,565 $2,400
PERSONNEL SUPPLIES 334 250 257 257 257 240
OPERATING SUPPLIES 194 400 175 59 79 400
OPERATING EQUIPMENT<$5000 181 0 225 225 225 0
$1,729 $2,850 $2,057 $1,715 $2,126 $3,040
OPERATING SERVICES $393 $500 $930 $521 $695 $1,000
POSTAL / COURIER SERVICES 25 100 163 133 178 200
TRAINING 1,863 5,600 600 10 513 5,600
TRAVEL REIMBURSEMENTS 1,620 4,700 4,200 3,276 4,368 4,700
MEMBERSHIPS 583 1,500 1,200 973 1,200 1,900
PUBLICATIONS 0 60 360 299 360 60
$4,484 $12,460 $7,453 $5,212 $7,314 $13,460
CAPITAL EQUIPMENT $0 $8,750 $8,750 $8,305 $8,750 $0
$0 $8,750 $8,750 $8,305 $8,750 $0
$333,186 $317,206 $311,406 $221,581 $309,294 $318,971
001-3601-431.4110
ACCOUNT NUMBER
001-3601-431.4130
001-3601-431.4143
001-3601-431.4144
001-3601-431.4145
001-3601-431.4149
001-3601-431.4190
001-3601-431.4710
001-3601-431.4720
001-3601-431.4810
001-3601-431.4820
001-3601-431.4830
001-3601-431.4840
001-3601-431.4850
001-3601-431.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-3601-431.5100
001-3601-431.5200
001-3601-431.5400
001-3601-431.5800
50 - SUPPLIES Totals:
70 - SERVICES001-3601-431.7400
001-3601-431.7401
001-3601-431.7510
001-3601-431.8800
80 - CAPITAL OUTLAY Totals:
3601 - PW ADMINISTRATION TOTALS:
001-3601-431.7520
001-3601-431.7530
001-3601-431.7540
70 - SERVICES Totals:
80 - CAPITAL OUTLAY
250
3610 - PUBLIC WORKS STREET & SIDEWALK OPERATIONS
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $360,350 $453,883 $445,116 $267,840 $399,120 $490,690
OVERTIME PAY 16,697 10,179 11,179 10,656 16,708 10,179
LONGEVITY PAY 6,080 7,760 7,760 7,132 7,132 5,400
INCENTIVE-CERTIFICATE PAY 50 0 1,875 1,875 2,500 4,200
CELL PHONE ALLOWANCE 1,512 1,740 1,740 1,238 1,740 2,580
ACCRUED PAYROLL 0 0 5,892 5,892 5,892 0
SOCIAL SECURITY/MEDICARE 27,383 34,633 34,633 20,906 34,633 38,445
TMRS RETIREMENT 60,643 74,209 74,209 46,150 74,209 79,820
HEALTH/DENTAL INSURANCE 85,392 110,830 110,830 60,365 110,830 155,524
LIFE INSURANCE 954 1,267 1,267 777 1,035 1,334
DISABILITY INSURANCE 1,006 1,313 1,313 833 1,110 1,495
WORKERS COMP INSURANCE 8,279 15,439 15,439 10,886 14,515 18,645
EAP SERVICES 534 697 697 426 568 750
FLEX PLAN ADMINISTRATION 199 385 385 158 211 476
$569,078 $712,335 $712,335 $435,134 $670,204 $809,538
PERSONNEL SUPPLIES $8,151 $10,000 $10,500 $7,716 $10,288 $12,750
FUEL 21,072 29,660 29,660 14,792 24,723 24,660
OPERATING SUPPLIES 8,021 8,500 8,500 8,367 11,156 8,800
SIGN MATERIALS 28,469 31,000 31,000 19,703 30,270 31,000
OPERATING EQUIPMENT<$5000 7,705 11,250 11,250 6,834 9,862 11,250
$73,418 $90,410 $90,910 $57,412 $86,299 $88,460
VEHICLE MAINTENANCE $15,941 $13,500 $13,500 $12,697 $16,929 $23,000
STREET MAINTENANCE 84,845 75,000 42,453 33,051 44,068 75,000
BRIDGE MAINTENANCE 289 1,000 1,000 34 1,000 1,000
TRAFFIC LIGHT MAINTENANCE 100 200 33,047 18,961 25,281 2,000
SIDEWALK MAINTENANCE 6,463 15,000 5,553 5,291 7,055 15,000
EQUIPMENT MAINTENANCE 20,850 13,300 13,300 7,539 13,052 17,800
CONSTRUCTION EQUIP MAINT 1,2000000 0
$129,688 $118,000 $108,853 $77,572 $107,384 $133,800
VEHICLE INSURANCE $7,399 $7,928 $7,928 $3,791 $7,928 $7,928
OPERATING SERVICES 470 1,000 3,086 2,086 3,281 1,000
RECRUITMENT ADVERTISING 0 300 300 0 0 300
JUDGMENTS & DAMAGE CLAIM 0 500 500 0 0 500
TRAINING 41 450 450 134 179 1,050
TRAVEL REIMBURSEMENTS 14 25 25 21 28 25
MEMBERSHIPS 90 160 160 0 160 0
ELECTRICITY 393,649 390,708 390,708 302,690 403,587 390,708
CONTRACT SERVICES 0 500 500 0 500 500
RENTAL 922 2,150 5,858 5,858 7,810 6,150
VEHICLE LEASE-INTERNAL 10,909 10,909 10,909 8,181 10,909 10,909
$413,494 $414,630 $420,424 $322,761 $434,382 $419,070
CAPITAL OPERATING EQUIPMENT $0 $0 $0 $0 $0 $17,849
$0 $0 $0 $0 $0 $17,849
$1,185,678 $1,335,375 $1,332,522 $892,879 $1,298,269 $1,468,717
001-3610-431.4110
ACCOUNT NUMBER
001-3610-431.4130
001-3610-431.4143
001-3610-431.4145
001-3610-431.4149
001-3610-431.4190
001-3610-431.4710
001-3610-431.4720
001-3610-431.4810
001-3610-431.4820
001-3610-431.4830
001-3610-431.4840
001-3610-431.4850
001-3610-431.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-3610-431.5200
001-3610-431.5301
001-3610-431.5400
001-3610-431.5474
001-3610-431.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-3610-431.6300
001-3610-431.6510
001-3610-431.6515
001-3610-431.6517
001-3610-431.6520
001-3610-431.6800
001-3610-431.6871
60 - MAINTENANCE Totals:
70 - SERVICES001-3610-431.7311
001-3610-431.7400
001-3610-431.7497
001-3610-431.7498
3610 - STREET&SIDEWALK OPERATIONS TOTALS:
001-3610-431.7830
001-3610-431.7831
70 - SERVICES Totals:
001-3610-431.7510
001-3610-431.7520
001-3610-431.7530
001-3610-431.7611
001-3610-431.7800
80 - CAPITAL OUTLAY001-3610-431.8400
80 - CAPITAL OUTLAY Totals:
251
3620 - PUBLIC WORKS DRAINAGE OPERATIONS
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $186,628 $166,120 $166,120 $140,445 $187,260 $199,500
OVERTIME PAY 12,719 6,138 6,138 4,480 5,973 6,138
LONGEVITY PAY 4,695 4,400 4,400 4,180 4,180 4,425
INCENTIVE-CERTIFICATE PAY 1,125 1,200 1,200 675 1,200 1,500
CELL PHONE ALLOWANCE 613 720 720 512 720 1,140
ACCRUED PAYROLL 1,8940000 0
SOCIAL SECURITY/MEDICARE 14,437 12,168 12,168 10,383 13,843 15,802
TMRS RETIREMENT 32,797 27,984 27,984 20,024 26,699 32,803
HEALTH/DENTAL INSURANCE 58,992 51,183 51,183 41,994 55,993 59,751
LIFE INSURANCE 500 464 464 416 554 551
DISABILITY INSURANCE 523 480 480 435 580 599
WORKERS COMP INSURANCE 3,899 5,888 5,888 4,892 6,523 6,707
EAP SERVICES 273 232 232 218 290 290
FLEX PLAN ADMINISTRATION 100 86 86 81 108 108
$319,197 $277,063 $277,063 $228,735 $303,924 $329,314
PERSONNEL SUPPLIES $2,889 $4,000 $3,500 $2,028 $2,703 $5,300
FUEL 2,053 6,330 6,330 519 2,692 3,330
OPERATING SUPPLIES 824 800 800 401 734 800
OPERATING EQUIPMENT<$5000 870 1,700 1,700 1,179 1,572 1,700
$6,636 $12,830 $12,330 $4,126 $7,701 $11,130
VEHICLE MAINTENANCE $0 $3,000 $2,000 $1,379 $1,839 $3,000
DRAINAGE MAINTENANCE 37,671 37,300 35,555 20,465 37,287 37,300
EQUIPMENT MAINTENANCE 0 6,200 11,585 10,056 13,408 10,200
$37,671 $46,500 $49,140 $31,901 $52,534 $50,500
VEHICLE INSURANCE $3,484 $3,856 $3,856 $2,061 $3,856 $3,856
OPERATING SERVICES 110000 0
JUDGMENTS & DAMAGE CLAIM 3290000500
TRAINING 00000100
MEMBERSHIPS 0 160 160 0 160 0
RENTAL 0 0 4,354 4,334 5,779 4,000
VEHICLE LEASE-INTERNAL 13,736 9,409 9,409 7,056 9,409 10,180
$17,560 $13,425 $17,779 $13,451 $19,204 $18,636
$381,064 $349,818 $356,312 $278,213 $383,364 $409,580
001-3620-431.4110
ACCOUNT NUMBER
001-3620-431.4130
001-3620-431.4143
001-3620-431.4145
001-3620-431.4149
001-3620-431.4190
001-3620-431.4710
001-3620-431.4720
001-3620-431.4810
001-3620-431.4820
001-3620-431.4830
001-3620-431.4840
001-3620-431.4850
001-3620-431.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-3620-431.5200
001-3620-431.5301
001-3620-431.5400
001-3620-431.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-3620-431.6300
001-3620-431.6530
001-3620-431.6800
60 - MAINTENANCE Totals:
70 - SERVICES001-3620-431.7311
001-3620-431.7400
70 - SERVICES Totals:
3620 - PW DRAINAGE OPERATIONS TOTALS:
001-3620-431.7498
001-3620-431.7510
001-3620-431.7530
001-3620-431.7830
001-3620-431.7831
252
3770 - CIP ADMINISTRATION
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $125,593 $152,254 $152,254 $106,889 $147,519 $155,935
OVERTIME PAY 1,787 500 500 2,248 2,997 500
HOLIDAY HRS WORKED 1480000 0
LONGEVITY PAY 765 838 838 695 695 851
INCENTIVE-CERTIFICATE PAY 2,430 3,240 3,240 3,720 4,960 4,980
CELL PHONE ALLOWANCE 1,569 1,800 1,800 1,281 1,800 1,800
SOCIAL SECURITY/MEDICARE 9,466 11,542 11,542 8,404 11,205 12,551
TMRS RETIREMENT 20,799 24,860 24,860 17,987 23,983 26,053
HEALTH/DENTAL INSURANCE 17,987 24,098 24,098 16,972 22,630 23,892
LIFE INSURANCE 330 423 423 307 410 430
DISABILITY INSURANCE 347 440 440 333 444 474
WORKERS COMP INSURANCE 271 541 541 393 524 559
EAP SERVICES 117 151 151 113 151 174
FLEX PLAN ADMINISTRATION 44 56 56 42 56 56
$181,652 $220,743 $220,743 $159,385 $217,374 $228,255
OFFICE SUPPLIES $334 $0 $0 $0 $150 $0
PERSONNEL SUPPLIES 539 1,800 1,800 1,167 1,556 2,000
VEHICLE SUPPLIES 300000 0
FUEL 1,779 3,332 3,332 201 2,268 2,432
OPERATING SUPPLIES 286 650 650 124 365 650
OPERATING EQUIPMENT<$5000 1,330 500 0 0 500 500
$4,298 $6,282 $5,782 $1,492 $4,839 $5,582
VEHICLE MAINTENANCE $1,047 $4,500 $4,291 $629 $2,039 $4,500
EQUIPMENT MAINTENANCE 0 0 709 709 945 0
$1,047 $4,500 $5,000 $1,338 $2,984 $4,500
VEHICLE INSURANCE $1,012 $1,085 $1,085 $763 $1,085 $1,085
OPERATING SERVICES 2,118 4,200 10,000 6,883 9,177 4,200
POSTAL / COURIER SERVICES 830000 0
RECRUITMENT ADVERTISING 0 400 400 0 0 400
JUDGMENTS & DAMAGE CLAIMS 0 500 500 0 0 500
TRAINING 610 1,200 1,200 0 510 3,000
TRAVEL REIMBURSEMENTS 48 700 700 0 150 700
MEMBERSHIPS 134 500 500 54 500 500
PUBLICATIONS 0 180 180 0 180 180
CONTRACT SERVICES 24,978 7,800 7,800 125 7,800 7,800
VEHICLE LEASE-INTERNAL 2,663 3,370 3,370 2,529 3,370 3,371
$31,646 $19,935 $25,735 $10,354 $22,772 $21,736
$218,644 $251,460 $257,260 $172,569 $247,970 $260,073
001-3770-431.4110
ACCOUNT NUMBER
001-3770-431.4130
001-3770-431.4131
001-3770-431.4143
001-3770-431.4145
001-3770-431.4149
001-3770-431.4710
001-3770-431.4720
001-3770-431.4810
001-3770-431.4820
001-3770-431.4830
001-3770-431.4840
001-3770-431.4850
001-3770-431.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-3770-431.5100
001-3770-431.5200
001-3770-431.5300
001-3770-431.5301
001-3770-431.5400
001-3770-431.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-3770-431.6300
001-3770-431.6800
60 - MAINTENANCE Totals:
70 - SERVICES001-3770-431.7311
001-3770-431.7400
001-3770-431.7401
001-3770-431.7497
001-3770-431.7498
001-3770-431.7510
70 - SERVICES Totals:
3770 - CIP ADMINISTRATION TOTALS:
001-3770-431.7520
001-3770-431.7530
001-3770-431.7540
001-3770-431.7800
001-3770-431.7831
253
401-3601 - PUBLIC WORKS ADMIN (W/S)
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $96,652 $97,821 $97,821 $69,453 $95,404 $99,465
OVERTIME PAY 777 1,000 1,000 220 793 1,000
LONGEVITY PAY 1,116 1,300 1,300 1,212 1,212 1,308
VEHICLE ALLOWANCE 3,167 3,240 3,240 2,368 3,240 3,240
INCENTIVE-CERTIFICATE PAY 1,980 2,100 2,100 1,980 2,640 2,640
CELL PHONE ALLOWANCE 673 720 720 757 1,010 1,140
SOCIAL SECURITY/MEDICARE 7,382 7,478 7,478 5,378 7,171 8,119
TMRS RETIREMENT 16,415 16,641 16,641 11,903 15,870 16,852
HEALTH/DENTAL INSURANCE 17,495 16,732 16,732 12,189 16,252 16,753
LIFE INSURANCE 253 270 270 197 263 267
DISABILITY INSURANCE 265 283 283 207 276 305
WORKERS COMP INSURANCE 109 169 169 763 1,017 169
EAP SERVICES 91 93 93 70 93 116
FLEX PLAN ADMINISTRATION 34 35 35 26 35 35
40 - SALARIES & BENEFITS Totals: $146,408 $147,882 $147,882 $106,723 $145,277 $151,409
50 - SUPPLIES
OFFICE SUPPLIES $647 $800 $800 $532 $710 $1,000
PERSONNEL SUPPLIES 221 100 100 90 120 160
OPERATING SUPPLIES 245 300 300 155 206 300
WATER CONSERVE LITERATURE 0 1,500 1,500 0 1,000 1,500
OPERATING EQUIPMENT<$5000 660 0 225 225 300 0
50 - SUPPLIES Totals: $1,772 $2,700 $2,925 $1,002 $2,336 $2,960
70 - SERVICES
MEDICAL EXAMINATIONS $128 $1,324 $1,324 $0 $150 $1,324
OPERATING SERVICES 250 911 930 522 928 1,625
POSTAL / COURIER SERVICES 479 1,000 1,000 325 433 1,000
CONSUMER CONFIDENCE RPT 0 2,350 2,350 168 500 500
TRAINING 853 3,700 3,700 0 1,563 3,700
TRAVEL REIMBURSEMENTS 508 2,000 1,981 0 500 2,000
MEMBERSHIPS 191 520 520 197 520 530
PUBLICATIONS 0 60 60 0 60 60
70 - SERVICES Totals: $2,410 $11,865 $11,865 $1,212 $4,654 $10,739
80 - CAPITAL OUTLAY
CAPITAL EQUIPMENT $0 $8,750 $8,750 $8,305 $8,750 $0
80 - CAPITAL OUTLAY Totals: $0 $8,750 $8,750 $8,305 $8,750 $0
3601 - PUBLIC WORKS ADMIN TOTALS: $150,590 $171,197 $171,422 $117,242 $161,016 $165,108
401-3601-434.5477
401-3601-434.5800
401-3601-434.7520
401-3601-434.7530
401-3601-434.7540
401-3601-434.8800
401-3601-434.7212
401-3601-434.7400
401-3601-434.7401
401-3601-434.7422
401-3601-434.7510
401-3601-434.5400
401-3601-434.4149
401-3601-434.4710
401-3601-434.4720
401-3601-434.4810
401-3601-434.4820
401-3601-434.4830
401-3601-434.4840
401-3601-434.4850
401-3601-434.4890
401-3601-434.5100
401-3601-434.5200
401-3601-434.4145
ACCOUNT NUMBER
401-3601-434.4110
401-3601-434.4130
401-3601-434.4143
401-3601-434.4144
254
401-3648 - UTILITY CUSTOMER SERVICE (W/S)
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $71,443 $72,604 $72,604 $53,453 $71,270 $74,770
OVERTIME PAY 5,499 2,000 2,000 4,585 6,113 2,000
LONGEVITY PAY 1,710 1,935 1,935 1,830 1,830 1,950
INCENTIVE-CERTIFICATE PAY 1,500 1,500 1,500 1,275 1,500 1,800
CELL PHONE ALLOWANCE 802 840 840 598 840 840
SOCIAL SECURITY/MEDICARE 5,409 5,190 5,190 4,117 5,489 6,071
TMRS RETIREMENT 12,734 12,362 12,362 9,671 12,894 12,599
HEALTH/DENTAL INSURANCE 23,792 22,854 22,854 16,649 22,199 23,677
LIFE INSURANCE 190 201 201 150 200 201
DISABILITY INSURANCE 198 210 210 158 210 224
WORKERS COMP INSURANCE 846 1,333 1,333 1,026 1,368 1,487
EAP SERVICES 113 116 116 87 116 116
FLEX PLAN ADMINISTRATION 42 43 43 32 43 43
40 - SALARIES & BENEFITS Totals: $124,278 $121,188 $121,188 $93,630 $124,073 $125,778
50 - SUPPLIES
PERSONNEL SUPPLIES $1,310 $2,500 $1,600 $1,038 $1,384 $2,900
FUEL 2,916 2,000 2,000 1,360 2,563 3,000
OPERATING SUPPLIES 519 1,700 2,200 1,723 1,923 2,000
OPERATING EQUIPMENT<$5000 142 400 400 322 322 400
50 - SUPPLIES Totals: $4,886 $6,600 $6,200 $4,443 $6,192 $8,300
60 - MAINTENANCE
VEHICLE MAINTENANCE $7,894 $3,000 $3,900 $3,570 $4,760 $3,000
60 - MAINTENANCE Totals: $7,894 $3,000 $3,900 $3,570 $4,760 $3,000
70 - SERVICES
VEHICLE INSURANCE $991 $1,062 $1,062 $700 $1,062 $1,062
JUDGMENTS & DAMAGE CLAIM 0 500 0 0 0 500
TRAINING 496 1,600 1,375 440 787 2,000
TRAVEL REIMBURSEMENTS 13 200 200 0 100 200
CONTRACT SERVICES 83,946 84,000 84,000 63,042 84,056 84,300
VEHICLE LEASE-INTERNAL 2,849 2,849 2,849 2,133 2,849 2,849
70 - SERVICES Totals: $88,296 $90,211 $89,486 $66,315 $88,854 $90,911
3648 - UTILITY CUSTOMER SERVICE TOTALS: $225,354 $220,999 $220,774 $167,957 $223,878 $227,989
401-3648-434.7831
401-3648-434.6300
401-3648-434.7311
401-3648-434.7498
401-3648-434.7510
401-3648-434.7520
401-3648-434.7800
401-3648-434.5800
401-3648-434.4710
401-3648-434.4720
401-3648-434.4810
401-3648-434.4820
401-3648-434.4830
401-3648-434.4840
401-3648-434.4850
401-3648-434.4890
401-3648-434.5200
401-3648-434.5301
401-3648-434.5400
401-3648-434.4149
ACCOUNT NUMBER
401-3648-434.4110
401-3648-434.4130
401-3648-434.4143
401-3648-434.4145
255
401-3650 - PUBLIC WORKS WATER UTILITIES (W/S)
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $264,177 $258,724 $258,724 $187,584 $250,112 $257,344
OVERTIME PAY 21,286 35,668 35,668 13,395 32,860 35,668
HOLIDAY HRS WORKED 721 0 0 0 1,000 0
LONGEVITY PAY 4,155 3,895 3,895 3,545 3,545 3,930
INCENTIVE-CERTIFICATE PAY 3,625 3,300 3,300 3,785 5,047 4,980
CELL PHONE ALLOWANCE 1,121 1,200 1,200 1,259 1,679 1,740
SOCIAL SECURITY/MEDICARE 21,345 22,077 22,077 15,039 21,052 19,975
TMRS RETIREMENT 46,439 47,447 47,447 32,826 43,768 47,073
HEALTH/DENTAL INSURANCE 57,758 62,849 62,849 40,965 61,919 71,892
LIFE INSURANCE 712 720 720 531 708 721
DISABILITY INSURANCE 748 748 748 569 759 757
WORKERS COMP INSURANCE 3,398 5,169 5,169 3,482 5,393 4,770
EAP SERVICES 358 348 348 261 348 348
FLEX PLAN ADMINISTRATION 133 193 193 97 130 130
40 - SALARIES & BENEFITS Totals: $425,975 $442,338 $442,338 $303,339 $428,321 $449,328
50 - SUPPLIES
PERSONNEL SUPPLIES $5,650 $7,600 $7,600 $3,263 $6,351 $9,100
FUEL 7,196 18,300 18,300 3,577 14,770 15,000
OPERATING SUPPLIES 6,393 7,000 9,990 6,999 9,332 7,500
WATER METERS-REPL PROGRAM 32,282 40,000 40,000 14,378 40,000 40,000
OPERATING EQUIPMENT<$5000 9,639 11,200 10,975 7,358 9,810 11,200
50 - SUPPLIES Totals: $61,162 $84,100 $86,865 $35,575 $80,263 $82,800
60 - MAINTENANCE
VEHICLE MAINTENANCE $8,373 $6,000 $9,000 $7,164 $9,552 $10,500
DISTRIBUTION LINE MAINT 77,095 114,000 106,853 89,528 119,371 114,000
FIRE HYDRANT MAINTENANCE 21,960 30,000 30,000 20,418 27,224 30,000
EQUIPMENT MAINTENANCE 7,948 11,700 11,700 9,803 13,071 11,700
60 - MAINTENANCE Totals: $115,376 $161,700 $157,553 $126,914 $169,218 $166,200
70 - SERVICES
CONSULTING SERVICES $3,263 $33,800 $33,800 $758 $15,261 $33,800
VEHICLE INSURANCE 4,552 5,668 5,668 3,327 5,668 5,668
OPERATING SERVICES 0 0 2,000 2,000 2,667 0
RECRUITMENT ADVERTISING 0 200 200 0 200 200
JUDGMENTS & DAMAGE CLAIM 0 500 500 0 500 500
TRAINING 2,742 4,800 4,800 1,492 4,989 6,000
TRAVEL REIMBURSEMENTS 112 600 600 401 535 600
MEMBERSHIPS 929 1,000 1,010 965 1,287 1,000
TELEPHONE/COMMUNICATIONS 351 500 500 274 366 500
CONTRACT SERVICES 0 0 39,744 22,697 39,750 0
RENTAL 319 2,400 2,640 2,674 3,566 2,100
VEHICLE LEASE-INTERNAL 9,825 13,334 13,334 9,999 13,332 13,896
70 - SERVICES Totals:$22,092 $62,802 $104,796 $44,588 $88,120 $64,264
80 - CAPITAL OUTLAY
VEHICLES $44,729 $0 $0 $4,316 $5,755 $0
CAPITAL OPERATING EQUIP 5,237 0 0 0 0 0
80 - CAPITAL OUTLAY Totals:$49,966 $0 $0 $4,316 $5,755 $0
3650 - PUBLIC WORKS WATER UTILITIES TOTALS: $674,570 $750,940 $791,552 $514,732 $771,677 $762,592
401-3650-434.7831
401-3650-434.8300
401-3650-434.8400
401-3650-434.7520
401-3650-434.7530
401-3650-434.7612
401-3650-434.7800
401-3650-434.7830
401-3650-434.7510
401-3650-434.5476
401-3650-434.5800
401-3650-434.6300
401-3650-434.6541
401-3650-434.6546
401-3650-434.6800
401-3650-434.7140
401-3650-434.7311
401-3650-434.7400
401-3650-434.7497
401-3650-434.7498
401-3650-434.5400
401-3650-434.4149
401-3650-434.4710
401-3650-434.4720
401-3650-434.4810
401-3650-434.4820
401-3650-434.4830
401-3650-434.4840
401-3650-434.4850
401-3650-434.4890
401-3650-434.5200
401-3650-434.5301
401-3650-434.4145
ACCOUNT NUMBER
401-3650-434.4110
401-3650-434.4130
401-3650-434.4131
401-3650-434.4143
256
401-3651 - PUBLIC WORKS SEWER UTILITIES (W/S)
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $198,545 $234,187 $234,187 $161,174 $218,899 $225,459
OVERTIME PAY 20,819 17,135 17,135 14,792 20,723 17,135
LONGEVITY PAY 5,153 4,700 4,700 2,035 2,035 2,825
INCENTIVE-CERTIFICATE PAY 1,350 1,500 1,500 1,350 1,800 1,800
CELL PHONE ALLOWANCE 541 720 720 859 1,145 1,260
ACCRUED PAYROLL 18,647 0 0 0 0 0
SOCIAL SECURITY/MEDICARE 16,984 17,132 17,132 12,371 16,494 17,236
TMRS RETIREMENT 38,514 40,467 40,467 28,228 39,638 38,473
HEALTH/DENTAL INSURANCE 63,940 77,794 77,794 47,121 64,028 66,328
LIFE INSURANCE 525 654 654 457 609 622
DISABILITY INSURANCE 559 677 677 521 695 653
WORKERS COMP INSURANCE 2,300 3,467 3,467 2,994 3,992 4,116
EAP SERVICES 298 348 348 261 348 348
FLEX PLAN ADMINISTRATION 111 130 130 97 130 130
40 - SALARIES & BENEFITS Totals: $368,285 $398,911 $398,911 $272,262 $370,537 $376,385
50 - SUPPLIES
PERSONNEL SUPPLIES $5,786 $6,000 $6,000 $4,608 $6,145 $7,000
FUEL 6,828 18,300 18,300 5,847 7,796 15,000
OPERATING SUPPLIES 5,717 7,000 7,911 6,503 8,670 7,500
OPERATING EQUIPMENT <$5,000 802 3,000 3,000 1,255 1,673 3,000
50 - SUPPLIES Totals:$19,134 $34,300 $35,211 $18,212 $24,283 $32,500
60 - MAINTENANCE
VEHICLE MAINTENANCE $4,690 $6,000 $8,145 $6,612 $8,816 $6,000
COLLECTION LINE MAINTANCE 33,502 36,000 34,803 29,085 38,780 36,000
EQUIPMENT MAINTENANCE 1,224 10,900 8,844 5,366 7,155 10,900
60 - MAINTENANCE Totals:$39,416 $52,900 $51,792 $41,063 $54,751 $52,900
70 - SERVICES
VEHICLE INSURANCE $4,240 $4,544 $4,544 $1,489 $4,544 $4,110
RECRUITMENT ADVERTISING 0 100 100 0 0 100
JUDGMENTS & DAMAGE CLAIM 1,500 500 500 0 500 500
TRAINING 1,085 4,800 4,850 2,262 3,016 6,000
TRAVEL REIMBURSEMENTS 19 600 600 229 505 600
MEMBERSHIPS 7575858585 400
RENTAL 1,557 2,000 2,000 208 2,000 2,800
VEHICLE LEASE-INTERNAL 2,388 5,104 5,104 3,825 5,104 5,104
70 - SERVICES Totals:$10,864 $17,723 $17,783 $8,097 $15,754 $19,614
80 - CAPITAL OUTLAY
VEHICLES $10,864 $0 $0 $0 $0 $0
80 - CAPITAL OUTLAY Totals:$10,864 $0 $0 $0 $0 $0
3651 - PUBLIC WORKS SEWER UTILITIES TOTALS: $448,564 $503,834 $503,697 $339,634 $465,325 $481,399
401-3651-433.7498
401-3651-433.8300
401-3651-433.7510
401-3651-433.7520
401-3651-433.7530
401-3651-433.7830
401-3651-433.7831
401-3651-433.7497
401-3651-433.4840
401-3651-433.4850
401-3651-433.4890
401-3651-433.5200
401-3651-433.5301
401-3651-433.5400
401-3651-433.5800
401-3651-433.6300
401-3651-433.6551
401-3651-433.6800
401-3651-433.7311
401-3651-433.4830
ACCOUNT NUMBER
401-3651-433.4110
401-3651-433.4130
401-3651-433.4143
401-3651-433.4145
401-3651-433.4149
401-3651-433.4190
401-3651-433.4710
401-3651-433.4720
401-3651-433.4810
401-3651-433.4820
257
401-3655 - PUBLIC WORKS WATER OPERATIONS (W/S)
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $76,848 $94,503 $94,503 $68,480 $91,306 $97,120
OVERTIME PAY 13,267 10,191 10,191 11,834 15,779 10,191
HOLIDAY HRS WORKED 373 0 0 123 163 0
LONGEVITY PAY 492 1,522 1,522 1,400 1,867 1,538
INCENTIVE-CERTIFICATE PAY 90 0 0 450 600 600
CELL PHONE ALLOWANCE 155 162 162 115 154 162
SOCIAL SECURITY/MEDICARE 6,040 6,984 6,984 5,476 7,302 8,186
TMRS RETIREMENT 14,322 16,670 16,670 12,907 17,209 16,820
HEALTH/DENTAL INSURANCE 28,703 31,324 31,324 22,788 30,384 32,125
LIFE INSURANCE 194 264 264 184 245 261
DISABILITY INSURANCE 208 273 273 200 266 281
WORKERS COMP INSURANCE 847 1,687 1,687 1,226 1,635 1,925
EAP SERVICES 107 134 134 100 134 174
FLEX PLAN ADMINISTRATION 40 50 50 37 50 72
40 - SALARIES & BENEFITS Totals: $141,687 $163,764 $163,764 $125,319 $167,092 $169,455
50 - SUPPLIES
PERSONNEL SUPPLIES $2,508 $2,800 $2,800 $1,836 $2,747 $3,400
FUEL 8,997 18,300 18,300 5,468 14,291 15,000
OPERATING SUPPLIES 2,389 2,400 2,900 2,229 2,972 2,600
WATER METERS & BOXES 39,778 51,000 51,000 40,516 54,022 51,000
CHEMICALS 2,754 9,000 9,000 7,367 9,822 9,000
OPERATING EQUIPMENT<$5000 2,755 3,800 3,800 1,119 2,492 3,800
50 - SUPPLIES Totals: $59,180 $87,300 $87,800 $58,534 $86,346 $84,800
60 - MAINTENANCE
VEHICLE MAINTENANCE $3,994 $6,000 $6,000 $3,010 $4,013 $6,000
WATER PLANT MAINTENANCE 129,476 110,500 117,269 48,968 137,098 55,000
WATER METER MAINTENANCE 5,896 8,600 8,600 318 5,424 8,600
EQUIPMENT MAINTENANCE 139 2,300 2,300 812 1,083 2,300
EMERGENCY GENERATOR MAINT 5,254 12,000 16,123 6,901 11,363 12,000
60 - MAINTENANCE Totals: $144,759 $139,400 $150,292 $60,009 $158,981 $83,900
70 - SERVICES
VEHICLE INSURANCE $1,461 $1,566 $1,566 $1,430 $1,907 $2,000
OPERATING SERVICES 14,476 32,200 42,309 13,824 53,431 95,000
PURCHASED WATER 1,121,642 1,123,900 1,123,900 875,133 1,211,844 1,405,932
PERMITS & INSPECTION FEES 41,611 45,800 46,406 46,256 61,674 52,810
JUDGMENTS & DAMAGE CLAIM 0 500 1,288 1,287 1,287 500
TRAINING 990 2,400 2,625 2,235 2,980 3,000
TRAVEL REIMBURSEMENTS 24 300 300 28 187 300
ELECTRICITY 116,712 164,057 164,057 101,495 136,826 164,057
TELEPHONE/COMMUNICATIONS 346 500 500 350 466 500
NATURAL GAS 1,208 2,100 2,100 561 1,749 2,100
RENTAL 568 1,000 1,000 1,698 2,263 3,100
VEHICLE LEASE-INTERNAL 3,276 3,275 3,275 2,457 3,275 3,276
401-3655-434.7840 POLLUTION CONTROL & ABATE 18,946 19,800 23,000 17,243 23,000 23,000
70 - SERVICES Totals: $1,321,260 $1,397,398 $1,412,326 $1,063,996 $1,477,890 $1,755,575
90 - OTHER
95 CITY OF HOUSTON BONDS $158,914 $148,193 $148,193 $129,600 $172,799 $148,193
90 - OTHER Totals: $158,914 $148,193 $148,193 $129,600 $172,799 $148,193
3655 - PUBLIC WORKS WATER OPERATIONS TOTALS: $1,825,799 $1,936,055 $1,962,375 $1,437,458 $2,063,109 $2,241,923
401-3655-434.9342
401-3655-434.7498
401-3655-434.7830
401-3655-434.7831
401-3655-434.7510
401-3655-434.7520
401-3655-434.7611
401-3655-434.7612
401-3655-434.7613
401-3655-434.7494
401-3655-434.5475
401-3655-434.5495
401-3655-434.5800
401-3655-434.6300
401-3655-434.6543
401-3655-434.6547
401-3655-434.6800
401-3655-434.6801
401-3655-434.7311
401-3655-434.7400
401-3655-434.7471
401-3655-434.5400
401-3655-434.4149
401-3655-434.4710
401-3655-434.4720
401-3655-434.4810
401-3655-434.4820
401-3655-434.4830
401-3655-434.4840
401-3655-434.4850
401-3655-434.4890
401-3655-434.5200
401-3655-434.5301
401-3655-434.4145
ACCOUNT NUMBER
401-3655-434.4110
401-3655-434.4130
401-3655-434.4131
401-3655-434.4143
258
401-3656 - PUBLIC WORKS SEWER OPERATIONS (W/S)
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
PROPOSED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $205,563 $246,255 $246,255 $175,858 $234,477 $243,124
OVERTIME PAY 15,673 13,708 13,708 11,800 15,733 13,708
HOLIDAY HRS WORKED 827 0 0 108 944 0
LONGEVITY PAY 3,956 3,935 3,935 3,635 3,635 3,970
INCENTIVE-CERTIFICATE PAY 2,325 1,800 1,800 3,850 5,133 5,100
CELL PHONE ALLOWANCE 1,364 1,920 1,920 1,366 1,920 1,920
ACCRUED PAYROLL 3,0610000 0
SOCIAL SECURITY/MEDICARE 16,909 19,012 19,012 14,499 19,332 18,942
TMRS RETIREMENT 36,598 41,937 41,937 30,798 41,064 41,476
HEALTH/DENTAL INSURANCE 34,791 50,933 50,933 28,702 38,269 41,088
LIFE INSURANCE 550 684 684 499 666 683
DISABILITY INSURANCE 587 712 712 540 720 718
WORKERS COMP INSURANCE 2,618 4,527 4,527 3,215 4,527 4,389
EAP SERVICES 227 290 290 218 290 290
FLEX PLAN ADMINISTRATION 84 108 108 81 108 181
40 - SALARIES & BENEFITS Totals: $325,133 $385,821 $385,821 $275,169 $366,820 $375,589
50 - SUPPLIES
PERSONNEL SUPPLIES $3,092 $4,700 $4,700 $2,365 $3,653 $5,600
FUEL 6,170 18,300 18,300 3,997 12,329 15,000
OPERATING SUPPLIES 1,515 2,400 2,900 1,656 2,208 2,600
OPERATING EQUIPMENT <$5,000 300 300 300 527 703 500
50 - SUPPLIES Totals: $11,078 $25,700 $26,200 $8,545 $18,893 $23,700
60 - MAINTENANCE
VEHICLE MAINTENANCE $7,149 $6,000 $6,579 $4,529 $6,988 $9,000
LIFT STATION MAINTENANCE 121,710 52,000 163,029 26,572 130,430 55,000
EQUIPMENT MAINTENANCE 913 3,100 3,100 195 1,259 3,100
EMERGENCY GENERATOR MAINT 24,245 47,000 47,213 189 45,311 47,000
60 - MAINTENANCE Totals: $154,017 $108,100 $219,921 $31,484 $183,988 $114,100
70 - SERVICES
VEHICLE INSURANCE $2,129 $3,656 $3,656 $1,815 $3,656 $3,656
OPERATING SERVICES 0 0 8,736 2,165 7,886 9,600
BLACKHAWK WW OPERATIONS 1,562,284 2,118,700 2,090,017 926,161 1,934,882 2,118,700
JUDGMENTS & DAMAGE CLAIMS 1,000 500 1,765 1,765 1,765 500
TRAINING 1,018 3,200 3,200 1,728 2,304 4,000
TRAVEL REIMBURSEMENTS 18 400 400 27 136 400
MEMBERSHIPS 0 200 200 0 200 350
ELECTRICITY 130,385 129,442 129,442 89,584 124,445 129,442
NATURAL GAS 9,122 10,470 10,470 6,061 9,032 10,470
RENTAL 128 1,000 1,000 104 139 1,000
VEHICLE LEASE-INTERNAL 10,037 12,060 12,060 9,045 12,060 12,060
70 - SERVICES Totals: $1,716,121 $2,279,628 $2,260,946 $1,038,456 $2,096,505 $2,290,178
80 - CAPITAL OUTLAY
VEHICLES $20,533 $0 $0 $0 $0 $0
CAPITAL OPERATING EQUIPMENT 0 10,000 10,000 2,185 10,000 0
80 - CAPITAL OUTLAY Totals: $20,533 $10,000 $10,000 $2,185 $10,000 $0
90 - OTHER
BLACKHAWK WWTP OPER RESERVE $16,324 $13,900 $43,900 $28,348 $37,797 $13,900
GCWDA-WWTP CLARIFIER PROJ 0 245,641 245,641 0 0 245,641
90 - OTHER Totals: $16,324 $259,541 $289,541 $28,348 $37,797 $259,541
3656 - PUBLIC WORKS SEWER OPERATIONS TOTALS: $2,243,205 $3,068,790 $3,192,429 $1,384,187 $2,714,004 $3,063,108
401-3656-433.8300
401-3656-433.9061
401-3656-433.9343
401-3656-433.7530
401-3656-433.7611
401-3656-433.7613
401-3656-433.7830
401-3656-433.7831
401-3651-433.8400
401-3656-433.7520
401-3656-433.5400
401-3656-433.5800
401-3656-433.6300
401-3656-433.6552
401-3656-433.6800
401-3656-433.6801
401-3656-433.7311
401-3656-433.7400
401-3656-433.7473
401-3656-433.7498
401-3656-433.7510
401-3656-433.5301
401-3656-433.4149
401-3656-433.4190
401-3656-433.4710
401-3656-433.4720
401-3656-433.4810
401-3656-433.4820
401-3656-433.4830
401-3656-433.4840
401-3656-433.4850
401-3656-433.4890
401-3656-433.5200
401-3656-433.4145
ACCOUNT NUMBER
401-3656-433.4110
401-3656-433.4130
401-3656-433.4131
401-3656-433.4143
259
401-3770 - CIP ADMINISTRATION (W/S)
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $100,159 $81,091 $81,091 $56,800 $79,233 $81,498
OVERTIME PAY 1,661 3,500 3,500 436 2,581 3,500
HOLIDAY HRS WORKED 120 0 0 0 150 0
LONGEVITY PAY 0 487 487 410 410 469
INCENTIVE-CERTIFICATE PAY 4,170 3,660 3,660 3,380 3,660 4,620
CELL PHONE ALLOWANCE 974 1,020 1,020 726 1,020 1,020
SOCIAL SECURITY/MEDICARE 7,322 6,227 6,227 4,268 6,190 6,803
TMRS RETIREMENT 16,840 14,067 14,067 9,673 14,067 14,116
HEALTH/DENTAL INSURANCE 28,706 20,527 20,527 14,955 20,527 21,061
LIFE INSURANCE 276 225 225 163 218 219
DISABILITY INSURANCE 295 235 235 171 228 248
WORKERS COMP INSURANCE 217 301 301 209 278 301
EAP SERVICES 109 81 81 61 82 116
FLEX PLAN ADMINISTRATION 41 30 30 23 30 30
40 - SALARIES & BENEFITS Totals: $160,890 $131,451 $131,451 $91,274 $128,674 $134,001
50 - SUPPLIES
PERSONNEL SUPPLIES $282 $1,100 $1,100 $387 $516 $1,300
FUEL 1,407 2,558 2,558 278 1,470 2,000
OPERATING SUPPLIES 93 200 200 0 100 200
50 - SUPPLIES Totals: $1,782 $3,858 $3,858 $665 $2,087 $3,500
60 - MAINTENANCE
VEHICLE MAINTENANCE $131 $1,500 $1,500 $55 $273 $1,500
60 - MAINTENANCE Totals: $131 $1,500 $1,500 $55 $273 $1,500
70 - SERVICES
ENGINEERING SERVICES $0 $10,000 $10,000 $506 $10,000 $10,000
VEHICLE INSURANCE 1,012 1,085 1,085 764 1,085 1,085
JUDGMENTS & DAMAGE CLAIMS 0 500 212 0 0 500
TRAINING 611 800 800 29 739 2,000
TRAVEL REIMBURSEMENTS 51 500 500 0 250 500
MEMBERSHIPS 45 300 300 126 300 300
PUBLICATIONS 0 120 120 0 120 120
VEHICLE LEASE-INTERNAL 3,012 3,718 3,718 2,790 3,718 3,719
70 - SERVICES Totals: $4,731 $17,023 $16,735 $4,215 $16,212 $18,224
3770 - CIP ADMINISTRATION TOTALS: $167,535 $153,832 $153,544 $96,208 $147,245 $157,225
401-3770-434.6300
401-3770-434.7130
401-3770-434.7311
401-3770-434.7831
401-3770-434.7498
401-3770-434.7510
401-3770-434.7520
401-3770-434.7530
401-3770-434.7540
401-3770-434.5400
401-3770-434.4149
401-3770-434.4710
401-3770-434.4720
401-3770-434.4810
401-3770-434.4820
401-3770-434.4830
401-3770-434.4840
401-3770-434.4850
401-3770-434.4890
401-3770-434.5200
401-3770-434.5301
401-3770-434.4145
ACCOUNT NUMBER
401-3770-434.4110
401-3770-434.4130
401-3770-434.4131
401-3770-434.4143
260
Library Services
Library Services
Library Administration Library Board
261
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 70 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, pre-
loaded tablets, and electronic resources.
Adult services staff serve the community through reference services online, in-person and
by phone. Outreach opportunities in the use of library services and online resources are
also provided throughout the year. The Library also provides internet computers, access to
several software applications including word processing and spreadsheet software, scanning
services, 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, career and college test preparation, genealogy databases,
software and technology training, and an online guide to fiction and nonfiction literature.
Adult educational and cultural programs are provided throughout the year. Through the
library, citizens may download best-selling audiobooks, eBooks, videos and popular
magazines 24/7 to their PC, tablet, or smart phone at home, in the office or from anywhere
in the world.
Children’s services include elementary, toddler and preschool ages. Story times are offered
three times per week and outreach story times are provided at area preschool and child
care facilities. Special programs for children and young adults are offered throughout the
year with a special emphasis on summer reading for children of all ages. After school
programs are offered several times a week during the school year for upper elementary and
junior high age children. Saturday and evening family story times are offered monthly.
The library’s major purpose is to encourage a love of reading, to promote lifelong learning
and to provide a community space for the exchange of ideas and access to information.
262
Library Services
Departmental Accomplishments in FY 2016-17
x Completed expansion and renovation of facility and began the full
implementation of services utilizing new and reconfigured spaces, including
training opportunities in a new computer lab room, activities in a new Children’s
department and Community room, and full use of a new large Meeting space.
x Created a makerspace to provide access to technologies promoting STEM resources,
including tablets, 3D printer and 3D scanner, Green Screen and video equipment and
software.
x Partnered with library board and focus group to develop 2017-2022 Long Range Plan
approved by library board and city council.
x Partnered with SCORE (counselors to America’s Small Business) to provide a place
for entrepreneurs and small business owners to receive counseling and access
business resources.
x Partnered with FISD Transition Center to host student activities and training at
library facility.
x Hosted Great Decisions discussion groups, one of the largest discussion
programs on world affairs.
x Purchased fifteen additional Launchpad tablets for adult and young adult
education through a Libraries and Literacy grant from the Texas Workforce
Commission and the Texas State Library and Archives Commission.
2017-2018 Departmental Goals and Performance Measures
Major Departmental Goals for FY 2017-18
x Evaluate resources and strategies to provide improved access to library materials
and services, including collection re-organization and online discovery systems.
x Evaluate means to provide online registration and fine payment options.
x Provide new training in makerspace technologies such as video and video software
training, robotics and 3D printing technologies.
x Expand access to online book and film content.
x Utilize social media to improve access to library programs and training opportunities.
x Host special events for ages 11 – 18 such as comic or movie conventions, writing
workshops, and read-a-thons.
x Evaluate options for providing e-printing services.
263
Library Services
Library
Department FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
#of full time equivalents
(FTE's)14.62 14.97 14.97 14.97 14.97
Division Expenditures $1,036,843 $1,096,614 $1,158,171 $1,191,796 $1,216,055
Outputs
# of Total physical items
in library collection 97,042 94,131 98,000 98,000 98,000
# of Total electronic items
in library collection 44,048 53,586 54,000 54,000 65,000
# of Items catalogued &
processed 8,024 7,188 9,000 9,000 9,000
# of programs 1042 658 1000 1050 1100
# of Computers available
public use 33 33333335
# of Reading club signups 2,591 2,098 2,600 2,600 2,700
Measures of Effectiveness
# of Items checked out 350,145 301,158 350,000 350,000 375,000
# of Attendance at
programs 30,751 25,936 30,000 30,000 35,000
# of Computer usage 25,002 18,969 26,000 26,000 28,000
# of Library visits 153,755 150,865 153,755 150,000 160,000
# of Reading club
completion 77%69%78%78%78%
# of Reference
transactions 28,324 31,900 32,000 32,000 34,000
# of Loans received from
other libraries 557 724 775 775 800
# of Loans provided to
other libraries 639 591 600 600 800
Measures of Efficiency
Circulation per capita*8.2 7.0 8.8 8.0 9.0
Items per capita*3.32 3.42 3.38 3.25 3.50
Sq. footage per capita*0.36 0.36 0.36 0.51 0.51
Monthly Operating Costs $88,404 $91,385 $96,514 $99,316 $101,338
Department expenditures
per capita $26.57 $27.96 $29.43 $30.28 $30.08
*Per capita data is from the Texas State Library Annual Report
264
LIBRARY SERVICES
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
LIBRARY SERVICES $1,096,614 $1,158,171 $1,202,006 $840,423 $1,191,796 $1,216,055 5.0%
DEPARTMENT TOTAL $1,096,614 $1,158,171 $1,202,006 $840,423 $1,191,796 $1,216,055 5.0%
EXPENDITURE BY CLASSIFICATION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
SALARIES AND BENEFITS $915,509 $979,237 $979,237 $704,301 $970,067 $1,037,121 5.9%
SUPPLIES 161,415 154,469 169,425 106,792 169,019 154,469 0.0%
MAINTENANCE 420 840 840 394 794 840 0.0%
SERVICES 19,271 23,625 26,174 15,772 25,585 23,625 0.0%
CAPITAL OUTLAY 0 0 26,330 13,165 26,330 0 0.0%
CLASSIFICATION TOTAL $1,096,614 $1,158,171 $1,202,006 $840,423 $1,191,796 $1,216,055 5.0%
PERSONNEL SUMMARY BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
LIBRARY SERVICES 14.62 14.97 14.97 14.97 14.97 14.97 0.0%
PERSONNEL TOTAL 14.62 14.97 14.97 14.97 14.97 14.97 0.0%
265
*6310 - LIBRARY SERVICES
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $515,764 $547,313 $547,313 $395,746 $546,662 $563,435
PART-TIME WAGES 68,455 114,536 114,536 49,290 77,720 118,080
OVERTIME PAY 2,570 855 855 4,018 5,357 855
HOLIDAY HRS WORKED 0 0 0 34 46 0
LONGEVITY PAY 6,780 6,260 6,260 5,920 7,893 6,565
INCENTIVE-CERTIFICATE PAY 3,650 3,000 3,000 2,250 3,000 3,000
CELL PHONE ALLOWANCE 896 1,200 1,200 854 1,139 1,200
ACCRUED PAYROLL 8,7140000 0
PART-TIME WAGES 42,999 31,393 31,393 35,693 47,591 31,971
SOCIAL SECURITY/MEDICARE 46,407 50,546 50,546 34,658 46,210 55,470
TMRS RETIREMENT 97,995 105,485 105,485 74,092 98,789 107,174
HEALTH/DENTAL INSURANCE 116,369 112,643 112,643 97,169 129,559 142,323
LIFE INSURANCE 1,517 1,673 1,673 1,209 1,612 1,715
DISABILITY INSURANCE 1,617 1,746 1,746 1,299 1,732 1,833
WORKERS COMP INSURANCE 651 1,166 1,166 1,090 1,453 1,324
EAP SERVICES 876 1,162 1,162 784 1,045 1,160
FLEX PLAN ADMINISTRATION 250 259 259 194 259 1,016
$915,509 $979,237 $979,237 $704,301 $970,067 $1,037,121
OFFICE SUPPLIES $1,393 $1,550 $1,550 $1,379 $1,444 $1,550
OPERATING SUPPLIES 13,033 10,050 10,050 3,046 13,298 10,050
BOOKS 75,636 95,000 98,395 61,264 96,119 91,000
PERIODICALS 32 537 537 519 519 67
VIDEOS 10,202 11,800 12,025 7,459 11,070 11,800
AUDIO BOOKS 9,692 17,100 13,500 8,709 14,660 13,500
CD 781 915 915 468 768 915
ELECTRONIC RESOURCES 13,672 10,967 11,567 10,489 11,567 19,037
OPERATING EQUIPMENT<$5000 36,975 6,550 20,885 13,458 19,574 6,550
$161,415 $154,469 $169,425 $106,792 $169,019 $154,469
OPERATING MAINTENANCE $0 $400 $400 $0 $400 $400
EQUIPMENT MAINTENANCE 420 440 440 394 394 440
$420 $840 $840 $394 $794 $840
OPERATING SERVICES $2,230 $2,670 $3,061 $2,277 $3,372 $3,062
001-6310-459.7401 POSTAL / COURIER SERVICES 1,335 1,800 1,800 1,180 1,430 1,800
TRAINING 3,947 5,260 3,260 1,865 3,365 5,260
TRAVEL REIMBURSEMENTS 3,790 3,900 5,900 3,391 5,265 3,900
MEMBERSHIPS 1,701 1,745 1,745 1,577 1,745 1,745
SOFTWARE SUPPORT SERVICES 1,401 400 400 0 400 400
CONTRACT SERVICES 0 1,000 608 0 608 608
COMMUNITY EVENTS/PROGRAMS 4,868 6,850 9,400 5,481 9,400 6,850
$19,271 $23,625 $26,174 $15,772 $25,585 $23,625
FACILITY RENOVATIONS $0 $0 $26,330 $13,165 $26,330 $0
$0 $0 $26,330 $13,165 $26,330 $0
$1,096,614 $1,158,171 $1,202,006 $840,423 $1,191,796 $1,216,055
*FY18 combined Library Board division 6319 with Library Services division 6310
001-6310-459.7720
001-6310-459.7800
001-6310-459.7910
70 - SERVICES Totals:
6310 - LIBRARY SERVICES TOTALS:
80 - CAPITAL OUTLAY001-6319-459.8141
80 - CAPITAL OUTLAY Totals:
001-6310-459.4110
ACCOUNT NUMBER
001-6310-459.7510
001-6310-459.7520
001-6310-459.7530
001-6319-459.7400
001-6310-459.4120
001-6310-459.4130
001-6310-459.4131
001-6310-459.4143
001-6310-459.4145
001-6310-459.4149
001-6310-459.4190
001-6310-459.4220
001-6310-459.4710
001-6310-459.4720
001-6310-459.4810
001-6310-459.4820
001-6310-459.4830
001-6310-459.4840
001-6310-459.4850
001-6310-459.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-6310-459.5100
001-6310-459.5400
001-6310-459.5482
001-6310-459.5483
001-6310-459.5484
001-6310-459.5485
001-6310-459.5487
001-6310-459.6800
60 - MAINTENANCE Totals:
70 - SERVICES
001-6310-459.5488
001-6310-459.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-6310-459.6400
266
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
Steven Schulz Sportspark
Wesley J. Canning Sportspark
Lake Friendswood
Renwick Park
Stevenson Park
Centennial Park
Old City Park
Leavesley Park
1776 Memorial Park
Tropical Storm Allison
Buyout Properties
Keep
Friendswood
Beautiful
July 4th
Senior
Programs
Stevenson
Park Pool
Summer
Day Camp
267
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 2016-17
Completed renovations and upgrades to Municipal Courtroom to include Court
Administration Office.
Completed maintenance improvements to the Police and Fire Marshal Offices.
Completed maintenance improvements to City Hall interior offices.
Completed upgrades to Lake Friendswood to include Restroom Building and Covered
Pavilion.
The successful implementation of new program called the Acorn Aquatic Academy
(youth swim lessons)
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, Shultz Sportspark, Cannon Sportspark,
Leavesley Park, Old City Park, Renwick Park, Stevenson Park, 1776 Park and Lake Friendswood.
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 and Edgewood Drive. Maintenance items such as plumbing
repairs, electrical repairs, landscape maintenance, field layout and striping, tree trimming and
removal, fence and gate repairs, field lighting maintenance and repairs and softball infield
maintenance are some of the major tasks also performed by the Park staff.
The set up and daily labor for special events such as the 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.
268
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 and Tournaments, Youth Events and
Fitness Classes.
The Parks and Recreation Department does not plan or organize youth sports programs;
however, the department does serve as a liaison between the citizens of Friendswood and the
Friendswood Area Swim Team, Friendswood BeastMode, Friendswood Colts, Friendswood
Broncos, Friendswood Girls Softball Association, Friendswood Little League, Friendswood Youth
Lacrosse and the Space City Soccer Club.
Highlights of the Budget
Program Improvements
Continue working with the Keep Friendswood Beautiful Committee and the Parks subcommittee
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 park improvements include the development of the new dog park located at Old City
Park and will showcase the construction of a new larger restroom building and covered pavilion.
The Old City Park project will also include the construction of a concrete walking trail, new
playground equipment, new access controlled park gates, new picnic tables and trash cans.
Recreation Programs
x Continue Concert-In-The Park Series with 9 concerts from May through June
x Continue Movies –In-The Park Series with 5 movies from July through August
x Plan and Program the 123rd Annual Fourth of July Celebration
x Plan and Program the 15th Annual Youth Fishing Derby
x Plan and Program the 10
th Annual Santa in the Park
x Plan and Program the 5th 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
269
Parks and Recreation
The following decision packages are included with the FY18 adopted budget.
Bond Project Improvement related
BPI – Increase to Facility Supplies for Lake FWD, OCP and
Basketball Pavilion Ongoing Cost $4,000
BPI – Increase in Operating Supplies and Maintenance for Dog
Park Ongoing Cost $2,000
General Fund
Increase to Summer Day Camp Program Ongoing Cost $12,000
Parks Laborer (with benefits – 1.0 FTE) Hire date Jan 1 Ongoing Cost $49,636
PSB Generator Cover One Time Cost $20,000
Increase Contingency Budget Ongoing Cost $30,000
The following decision packages are not included in the FY18 adopted budget:
Additional Vehicle – F250 Regular Cab w/ service bed One Time Cost $32,642
Tool Cat Replacement One Time Cost $40,000
Replace Stevenson Park Pool Restrooms One Time Cost $450,000
Fencing Fabric Replacement at Sportspark One Time Cost $46,300
Replacement Aerator One Time Cost $25,000
Turf Tractor One Time Cost $30,000
Stevenson Park Walking Trail Curbs improvements One Time Cost $196,000
270
Parks and Recreation
Departmental Performance Measures by Division
Major Departmental Goals for FY 2017-18
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 Continue the improvements to Old City Park which includes the development of the
dog park and additional park amenities
x Successful implementation of the final phases of the 2013 Bond Projects
x Securing additional parkland and green space with the purchase of property near Lake
Friendswood
x Updating, improving and expanding beautification projects at all city facilities to
include new upgrades to the Medians on Friendswood Drive
Supports City’s Strategic Goals: 1-Communication, 3-Preservation, 4-Partnerships,
5-Public Safety, and 6-Organizational Development
Administration FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time equivalents
(FTE’s)2.33 2.33 2.00* 2.00 2.00
Division Expenditures $313,383 $290,982 $264,879 $263,562 $279,016
Outputs
# of grants applied for 1 2 4 4 4
# of committees and
subcommittees 6 5 5 5 5
# of news alert subscribers
New
measure
data not
available 10,125 10,250 10,755 11,000
# of educational brochures
produced
New
measure
data not
available 1 111
Revenue Collected for Facility
Reservations $48,461 $49,399 $55,000 $60,000 $75,000
Measures of Effectiveness
Placement award with Keep
Texas Beautiful 3
rd place 3
rd Place 1
st place
Not
Eligible
Not
Eligible
Number of Likes for Facebook
Positing
New
measure
data not
available 600 1000 1,750 2,250
Measures of Efficiency
Monthly Operations Cost $26,115 $24,249 $22,073 $21,964 $23,251
Division Expenditures per
capita $8.03 $7.42 $6.73 $6.70 $6.90
271
Parks and Recreation
Recreation Programs FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of Full-Time Equivalents
(FTE’s)9.3 9.3 9.7 9.7 9.7
# of summer camp seasonal
workers 16 16 16 16 16
# of Stevenson park pool
seasonal workers 16 16 16 16 16
Division Expenditures $795,020 $818,827 $921,560 $928,015 $948,278
Outputs
# of Fitness Class scheduled 797 1122 1200 1330 1350
# of fitness program types77787
# of Community Events
scheduled 28 27 30 32 33
# of trips and events offered
by Senior Citizen Program 186 165 150 165 170
# of weekly programs
offered by Senior Citizen
Program 32 35 35 32 39
# of visits to
Sesquicentennial Pool 7,493 11,013 7,652 9,300 9,500
Total # of participants
registered for Summer
Camp 486 540 540 540 540
# of teams registered in
adult leagues 175 166 175 175 190
# of Reponses to Annual
Surveys 100 200 200 220 300
Measures of Effectiveness
% of Events actually held 96% 98% 98% 98% 100%
% of households registered
using RecTrac 45% 50% 50% 75% 80%
Average monthly attendance
at Senior Citizen Programs 1,457 1,472 1,500 1,580 1,650
% of participants “satisfied”
with Summer Camp Program
New measure
Data not
available 94% 95% 98% 98%
% of participants “satisfied”
with Fitness Programs
New measure
Data not
available 88% 90% 92% 98%
% of participants “satisfied”
with Senior Citizen Program
New measure
Data not
available 92% 95% 95% 97%
Measures of Efficiency
Monthly Operational Costs $66,252 $68,236 $76,797 $77,335 $79,023
Division Expenditures per
capita $20.37 $20.88 $23.41 $23.58 $23.46
272
Parks and Recreation
Parks Operations FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
# of full time
equivalents (FTE’s)8.00 8.00 8.00 8.00 9.00
Division Expenditures $1,129,837 $1,277,114 $1,361,327 $1,301,979 $1,449,611
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 778 8 8
# of Special Projects
Requested 5 4 6 6 6
# of parks mowed 6 7 8 8 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 85 80 85
% of Work Orders for
Parks completed within
5 Days 90% 90.5% 92%94%94%
Measures of Efficiency
Monthly Operational
Cost $94,153 $106,426 $113,444 $108,498 $120,801
Division Expenditures
per capita $28.95 $32.56 $34.59 $33.08 $35.86
273
Parks and Recreation
Facility Operations FY15
Actual
FY16
Actual
FY17
Budget
FY17
Estimated
FY18
Forecast
Inputs
Division Expenditures $647,050 $646,054 $729,156 $913,384 $733,026
Outputs
Total square footage of City
building facilities 91,027 97,027 97,027 97,027 97,027
Total # of Maintenance
Work Orders for Buildings
logged 500 575 555 555 625
Measures of Effectiveness
# of work orders completed
within 5 days 530 517 525 550 600
% of Work Orders for
Building Maintenance
completed within 5 days 92% 90% 91.5% 93.5% 94%
Average janitorial services
cost per sq. foot
(not including supplies)$1.34 $1.25 $1.98 $1.42 $2.05
Measures of Efficiency
Monthly Operational Costs $53,921 $53,838 $60,763 $76,115 $61,086
Division Expenditures per
capita $16.58 $16.47 $18.53 $23.21 $18.13
274
PARKS AND RECREATION
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
ADMINISTRATION $290,982 $264,879 $265,086 $192,630 $263,562 $279,016 5.3%
RECREATION PROGRAM 818,827 921,560 946,639 573,662 928,015 948,278 2.9%
PARKS OPERATIONS 1,277,114 1,361,327 1,361,244 963,057 1,301,979 1,449,611 6.5%
FACILITY OPERATIONS 646,054 729,156 916,801 625,233 913,384 733,026 0.5%
DEPARTMENT TOTAL $3,032,978 $3,276,922 $3,489,770 $2,354,581 $3,406,940 $3,409,931 4.1%
EXPENDITURE BY CLASSIFICATION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
SALARIES AND BENEFITS $1,274,128 $1,363,741 $1,363,741 $863,755 $1,307,207 $1,465,846 7.5%
SUPPLIES 165,080 220,469 230,445 151,611 206,670 231,139 4.8%
MAINTENANCE 348,132 327,407 533,409 368,651 539,351 327,923 0.2%
SERVICES 1,167,814 1,355,305 1,348,856 957,245 1,335,953 1,365,023 0.7%
CAPITAL OUTLAY 77,824 10,000 13,320 13,319 17,759 20,000 100.0%
CLASSIFICATION TOTAL $3,032,978 $3,276,922 $3,489,770 $2,354,581 $3,406,940 $3,409,931 4.1%
PERSONNEL SUMMARY BY DIVISION
FY17 FY17 FY17 FY17 FY18 % CHANGE IN
FY16 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/17 ESTIMATE BUDGET FY17 TO FY18
ADMINISTRATION 2.33 2.00 2.00 2.00 2.00 2.00 0.0%
RECREATION PROGRAM 9.30 9.70 9.70 9.70 9.70 9.70 0.0%
PARKS OPERATIONS 8.00 9.20 9.20 9.20 9.20 10.20 10.9%
PERSONNEL TOTAL 19.63 20.90 20.90 20.90 20.90 21.90 10.9%
275
6401 - PARKS & RECREATION ADMINISTRATION
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $182,647 $168,366 $168,366 $118,755 $165,340 $171,605
OVERTIME PAY 4,595 1,238 1,238 770 1,027 1,238
LONGEVITY PAY 1,533 1,605 1,605 1,495 1,495 1,620
VEHICLE ALLOWANCE 6,170 5,400 5,400 3,947 5,400 5,400
INCENTIVE-CERTIFICATE PAY 900 900 900 525 700 0
CELL PHONE ALLOWANCE 1,737 1,620 1,620 1,153 1,620 1,620
ACCRUED PAYROLL 4,1970000 0
SOCIAL SECURITY/MEDICARE 14,552 12,876 12,876 9,401 12,534 13,884
TMRS RETIREMENT 31,760 28,073 28,073 19,837 26,450 28,818
HEALTH/DENTAL INSURANCE 13,969 10,505 10,505 7,964 10,619 18,462
LIFE INSURANCE 482 466 466 337 449 474
DISABILITY INSURANCE 506 487 487 353 471 523
WORKERS COMP INSURANCE 215 284 284 1,878 2,504 288
EAP SERVICES 122 116 116 87 116 116
FLEX PLAN ADMINISTRATION 46 43 43 32 43 43
$263,431 $231,979 $231,979 $166,534 $228,768 $244,091
OFFICE SUPPLIES $1,626 $2,000 $2,000 $1,193 $1,591 $2,000
PERSONNEL SUPPLIES 331 350 350 303 404 350
OPERATING SUPPLIES 1,130 1,650 1,457 1,279 1,705 1,650
OPERATING EQUIPMENT<$5000 210 500 1,400 1,388 1,851 500
$3,297 $4,500 $5,207 $4,163 $5,551 $4,500
OPERATING SERVICES $494 $500 $0 $0 $0 $500
POSTAL / COURIER SERVICES 800 800 76 102 800
TRAINING 1,105 1,100 1,100 990 1,320 1,100
TRAVEL REIMBURSEMENTS 1,123 2,350 2,350 303 404 2,350
MEMBERSHIPS 435 650 650 440 587 675
CONTRACT SERVICES 21,097 23,000 23,000 20,123 26,831 25,000
$24,254 $28,400 $27,900 $21,933 $29,243 $30,425
$290,982 $264,879 $265,086 $192,630 $263,562 $279,016
001-6401-451.4110
ACCOUNT NUMBER
001-6401-451.4130
001-6401-451.4143
001-6401-451.4144
001-6401-451.4145
001-6401-451.4149
001-6401-451.4190
001-6401-451.4710
001-6401-451.4720
001-6401-451.4810
001-6401-451.4820
001-6401-451.4830
001-6401-451.4840
001-6401-451.4850
001-6401-451.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-6401-451.5100
001-6401-451.5200
001-6401-451.5400
001-6401-451.5800
50 - SUPPLIES Totals:
70 - SERVICES001-6401-451.7400
70 - SERVICES Totals:
6401 - PARKS & RECREATION ADMIN TOTALS:
001-6401-451.7401
001-6401-451.7510
001-6401-451.7520
001-6401-451.7530
001-6401-451.7800
276
6420 - RECREATIONS PROGRAM
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $132,978 $146,862 $146,862 $105,041 $144,555 $153,593
OVERTIME PAY 681 2,095 2,095 758 2,010 2,095
LONGEVITY PAY 570 890 890 795 795 975
VEHICLE ALLOWANCE 5,279 5,400 5,400 3,947 5,400 5,400
INCENTIVE-CERTIFICATE PAY 5,700 5,700 5,700 3,800 5,700 5,100
CELL PHONE ALLOWANCE 1,924 2,595 2,595 1,644 2,595 2,340
SOCIAL SECURITY/MEDICARE 10,520 11,705 11,705 8,304 11,072 12,967
TMRS RETIREMENT 23,166 25,633 25,633 18,168 24,224 26,913
HEALTH/DENTAL INSURANCE 30,839 32,293 32,293 23,373 31,164 33,330
LIFE INSURANCE 353 407 407 305 407 424
DISABILITY INSURANCE 368 425 425 318 424 485
WORKERS COMP INSURANCE 1,029 2,104 2,104 923 1,230 2,063
EAP SERVICES 147 223 223 129 172 174
FLEX PLAN ADMINISTRATION 56 151 151 48 64 138
$213,609 $236,483 $236,483 $167,551 $229,812 $245,997
PERSONNEL SUPPLIES $444 $450 $450 $409 $545 $450
OPERATING SUPPLIES 7,362 20,800 12,551 9,657 12,876 22,400
OPERATING EQUIPMENT<$5000 965 3,000 4,257 2,383 3,178 3,000
$8,771 $24,250 $17,258 $12,449 $16,599 $25,850
OPERATING SERVICES $5,085 $5,100 $7,100 $5,499 $7,332 $7,500
TRAINING 1,683 2,000 2,000 1,679 1,879 2,170
TRAVEL REIMBURSEMENTS 1,750 2,615 1,915 849 1,132 4,808
MEMBERSHIPS 480 500 500 318 500 550
SOFTWARE LICENSES FEES 0 9,405 9,010 7,893 9,010 300
CONTRACT SERVICES 22,947 25,000 29,560 14,322 29,464 25,000
COMMUNITY EVENTS/PROGRAMS 27,684 27,100 31,100 29,022 30,895 29,100
$59,629 $71,720 $81,185 $59,581 $80,212 $69,428
$282,010 $332,453 $334,926 $239,581 $326,622 $341,275
001-6420-452.4110
ACCOUNT NUMBER
001-6420-452.4130
001-6420-452.4143
001-6420-452.4144
001-6420-452.4145
001-6420-452.4149
001-6420-452.4710
001-6420-452.4720
001-6420-452.4810
001-6420-452.4820
001-6420-452.4830
001-6420-452.4840
001-6420-452.4850
001-6420-452.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-6420-452.5200
001-6420-452.5400
001-6420-452.5800
50 - SUPPLIES Totals:
70 - SERVICES
001-6420-452.7800
001-6420-452.7910
70 - SERVICES Totals:
6420 - RECREATION PROGRAMS TOTALS:
001-6420-452.7400
001-6420-452.7510
001-6420-452.7520
001-6420-452.7530
001-6420-452.7710
277
6422 - JULY 4TH PROGRAM
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
OVERTIME PAY $27,188 $22,375 $22,375 $0 $22,341 $22,375
SOCIAL SECURITY/MEDICARE 26 1,712 1,712 0 1,712 1,712
TMRS RETIREMENT 0 3,506 3,506 0 3,506 3,518
WORKERS COMP INSURANCE 75 249 249 0 249 332
$27,289 $27,842 $27,842 $0 $27,808 $27,937
OPERATING SUPPLIES $6,460 $4,275 $6,443 $4,009 $6,084 $4,275
$6,460 $4,275 $6,443 $4,009 $6,084 $4,275
OPERATING SERVICES $0 $1,200 $2,232 $385 $2,167 $1,200
POSTAL / COURIER SERVICES 10088 0
TRANSPORTATION SERVICES 6,359 6,000 2,218 0 5,218 6,500
CONTRACT SERVICES 720 800 800 0 800 800
RENTAL 19,294 20,850 20,650 9,880 20,650 20,850
COMMUNITY EVENTS/PROGRAMS 26,049 32,700 41,982 41,982 41,982 34,700
$52,423 $61,550 $67,882 $52,255 $70,825 $64,050
$86,172 $93,667 $102,167 $56,264 $104,717 $96,262
001-6422-452.4130
ACCOUNT NUMBER
001-6422-452.4710
001-6422-452.4720
001-6422-452.4840
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-6422-452.5400
50 - SUPPLIES Totals:
70 - SERVICES001-6422-452.7400
001-6422-452.7401
6422 - JULY 4TH PROGRAM TOTALS:
001-6422-452.7481
001-6422-452.7800
001-6422-452.7830
001-6422-452.7910
70 - SERVICES Totals:
278
6423 - SUMMER DAY CAMP PROGRAM
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
SEASONAL WAGES $62,756 $65,837 $65,837 $17,578 $65,785 $65,054
SOCIAL SECURITY/MEDICARE 4,801 5,037 5,037 1,345 5,037 4,977
WORKERS COMP INSURANCE 208 976 976 315 976 964
EAP SERVICES 0 0 0 39 52 0
$67,765 $71,850 $71,850 $19,276 $71,850 $70,995
PERSONNEL SUPPLIES $1,756 $1,450 $1,450 $1,112 $1,394 $1,450
OPERATING SUPPLIES 8,757 11,000 11,000 3,884 11,404 14,000
$10,513 $12,450 $12,450 $4,996 $12,798 $15,450
OPERATING SERVICES $0 $150 $150 $123 $150 $150
TRANSPORTATION SERVICES 7,490 10,000 10,000 0 10,000 10,000
TRAINING 0 0 500 243 324 200
TRAVEL REIMBURSEMENTS 362 500 500 294 490 1,100
TELEPHONE/COMMUNICATIONS 118 200 200 371 387 200
COMMUNITY EVENTS/PROGRAMS 16,773 20,500 20,500 975 20,097 29,500
$24,743 $31,350 $31,850 $2,005 $31,448 $41,150
$103,021 $115,650 $116,150 $26,277 $116,096 $127,595
001-6423-452.4222
ACCOUNT NUMBER
001-6423-452.4710
001-6423-452.4840
001-6423-452.4850
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-6423-452.5200
001-6423-452.5400
50 - SUPPLIES Totals:
70 - SERVICES001-6423-452.7400
70 - SERVICES Totals:
6423 - SUMMER DAY CAMP PROGRAM TOTALS:
001-6423-452.7481
001-6423-452.7510
001-6423-452.7520
001-6423-452.7612
001-6423-452.7910
279
6424 - KEEP FRIENDSWOOD BEAUTIFUL
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
50 - SUPPLIES
PERSONNEL SUPPLIES $335 $900 $900 $0 $500 $900
OPERATING SUPPLIES 9,656 12,000 10,437 6,989 9,319 12,000
OPERATING EQUIPMENT<$5000 0 0 8,500 6,875 8,500 0
$9,991 $12,900 $19,837 $13,864 $18,319 $12,900
LANDSCAPING $7,087 $10,000 $6,000 $6,000 $11,000 $12,000
$7,087 $10,000 $6,000 $6,000 $11,000 $12,000
OPERATING SERVICES $7,930 $13,100 $19,999 $14,985 $16,968 $13,100
TRAINING 1,160 900 1,275 875 1,167 900
TRAVEL REIMBURSEMENTS 0 1,000 1,000 321 428 1,000
MEMBERSHIPS 100 150 150 100 150 150
COMMUNITY EVENTS/PROGRAMS 22,880 23,000 27,585 27,433 27,582 25,000
KFB BEAUTIFICATION GRANTS 2,000 2,000 2,000 2,000 2,000 2,000
$34,070 $40,150 $52,009 $45,713 $48,295 $42,150
CAPITAL EQUIPMENT $6,500 $0 $0 $0 $0 $0
$6,500 $0 $0 $0 $0 $0
$57,647 $63,050 $77,846 $65,577 $77,613 $67,050
001-6424-458.5200
ACCOUNT NUMBER
001-6424-458.5400
001-6424-458.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-6424-458.6210
60 - MAINTENANCE Totals:
70 - SERVICES001-6424-458.7400
001-6424-458.7510
001-6424-458.7520
001-6424-458.8800
80 - CAPITAL OUTLAY Totals:
6424 - KEEP FRWD BEAUTIFUL TOTALS:
001-6424-458.7530
001-6424-458.7910
001-6424-458.7922
70 - SERVICES Totals:
80 - CAPITAL OUTLAY
280
6428 - STEVENSON PARK POOL
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
SEASONAL WAGES $45,433 $53,427 $53,427 $11,902 $53,427 $57,052
SOCIAL SECURITY/MEDICARE 3,476 4,083 4,083 911 4,083 4,364
WORKERS COMP INSURANCE 174 779 779 248 779 845
EAP SERVICES 0 0 0 53 53 0
$49,083 $58,289 $58,289 $13,114 $58,342 $62,261
OFFICE SUPPLIES $79 $100 $100 $12 $96 $100
PERSONNEL SUPPLIES 1,930 2,150 2,150 1,730 2,050 2,150
OPERATING SUPPLIES 1,500 1,850 1,850 1,184 1,850 1,850
CHEMICALS 9,628 8,000 12,400 9,392 12,400 10,800
JANITORIAL SUPPLIES 514 500 1,200 569 1,200 500
OPERATING EQUIPMENT<$5000 3,615 2,150 2,100 726 2,100 2,150
$17,266 $14,750 $19,800 $13,612 $19,696 $17,550
LANDSCAPING $1,208 $500 $500 $0 $500 $500
SWIMMING POOL MAINTENANCE 2,632 3,593 2,143 122 2,143 3,593
FACILITY MAINTENANCE 1,143 3,750 3,050 2,882 3,082 3,750
$4,983 $7,843 $5,693 $3,004 $5,725 $7,843
OPERATING SERVICES $2,037 $3,200 $3,200 $1,333 $1,777 $3,200
TRAINING - STEVENSON POOL 90 0 75 60 80 75
TRAVEL REIMBURSEMENTS 0 0 75 49 66 0
ELECTRICITY 15,646 14,651 14,651 13,136 15,136 14,651
TELEPHONE/COMMUNICATIONS 1,767 1,562 1,562 59 1,578 1,562
NATURAL GAS 1,382 2,870 2,870 703 1,438 2,870
JANITORIAL SERVICES 490 2,400 261 0 0 1,500
CONTRACT SERVICES 6,792 8,000 7,089 5,054 7,089 4,000
$28,204 $32,683 $29,783 $20,394 $27,164 $27,858
$99,536 $113,565 $113,565 $50,124 $110,927 $115,512
001-6428-452.4222
ACCOUNT NUMBER
001-6428-452.4710
001-6428-452.4840
001-6428-452.4850
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-6428-452.5100
001-6428-452.5200
001-6428-452.5400
001-6428-452.5495
001-6428-452.5620
001-6428-452.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-6428-452.6210
001-6428-452.6561
001-6428-452.6600
60 - MAINTENANCE Totals:
70 - SERVICES001-6428-452.7400
001-6428-452.7510
001-6428-452.7800
70 - SERVICES Totals:
6428 - STEVENSON PARK POOL TOTALS:
001-6428-452.7520
001-6428-452.7611
001-6428-452.7612
001-6428-452.7613
001-6428-452.7620
281
6429 - SENIOR ACTIVITY CENTER
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $88,410 $92,052 $92,052 $65,847 $90,204 $94,487
PART-TIME WAGES 18,198 19,481 19,481 13,107 17,476 19,702
OVERTIME PAY 3,662 872 872 4,043 5,390 872
LONGEVITY PAY 1,015 1,240 1,240 1,135 1,135 1,255
INCENTIVE-CERTIFICATE PAY 0 0 0 400 533 600
SOCIAL SECURITY/MEDICARE 7,794 7,899 7,899 5,935 7,913 8,944
TMRS RETIREMENT 17,539 17,808 17,808 13,186 17,581 18,565
HEALTH/DENTAL INSURANCE 25,968 24,934 24,934 18,128 24,170 25,577
LIFE INSURANCE 233 257 257 179 239 261
DISABILITY INSURANCE 248 266 266 195 260 279
WORKERS COMP INSURANCE 1,026 1,853 1,853 1,364 1,819 1,907
EAP SERVICES 113 174 174 87 115 174
FLEX PLAN ADMINISTRATION 42 43 43 32 43 65
$164,248 $166,879 $166,879 $123,637 $166,879 $172,688
OFFICE SUPPLIES $881 $700 $1,081 $603 $1,008 $1,000
PERSONNEL SUPPLIES 70 150 150 72 96 150
FUEL 2,504 4,440 4,440 774 3,032 3,240
OPERATING SUPPLIES 2,854 6,500 3,984 1,797 4,396 6,000
OPERATING EQUIPMENT<$5000 3,696 2,400 3,245 1,943 2,590 2,400
$10,005 $14,190 $12,900 $5,189 $11,123 $12,790
VEHICLE MAINTENANCE $3,051 $2,000 $2,000 $1,072 $1,430 $2,000
$3,051 $2,000 $2,000 $1,072 $1,430 $2,000
VEHICLE INSURANCE $1,639 $1,756 $1,756 $1,165 $1,756 $1,756
POSTAL / COURIER SERVICES 52 100 100 31 41 100
SPECIAL EVENTS 543 0 0 0 0 0
JUDGMENTS & DAMAGE CLAIM 0 500 500 0 0 500
TRAINING 0 300 300 40 40 300
TRAVEL REIMBURSEMENTS 144 300 300 215 287 300
TELEPHONE/COMMUNICATIONS 52 150 150 98 131 150
COMMUNITY EVENTS/PROGRAMS 10,708 17,000 17,100 4,390 10,353 10,000
$13,138 $20,106 $20,206 $5,939 $12,608 $13,106
$190,442 $203,175 $201,985 $135,838 $192,040 $200,584
001-6429-452.4110
ACCOUNT NUMBER
001-6429-452.4120
001-6429-452.4130
001-6429-452.4143
001-6429-452.4145
001-6429-452.4710
001-6429-452.4720
001-6429-452.4810
001-6429-452.4820
001-6429-452.4830
001-6429-452.4840
001-6429-452.4850
001-6429-452.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-6429-452.5100
001-6429-452.5200
001-6429-452.5301
001-6429-452.5400
001-6429-452.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-6429-452.6300
60 - MAINTENANCE Totals:
70 - SERVICES001-6429-452.7311
001-6429-452.7612
001-6429-452.7910
70 - SERVICES Totals:
6429 - SENIOR ACTIVITY CENTER TOTALS:
001-6429-452.7401
001-6429-452.7492
001-6429-452.7498
001-6429-452.7510
001-6429-452.7520
282
6430 - PARK OPERATIONS
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
FULLTIME SALARIES & WAGES $325,068 $338,259 $338,259 $241,832 $338,731 $379,099
PART-TIME WAGES W/BENEFITS 0 56,130 56,130 6,108 14,252 55,801
OVERTIME PAY 12,441 7,734 7,734 9,517 12,690 7,734
LONGEVITY PAY 1,835 2,880 2,880 2,345 2,345 2,835
INCENTIVE-CERTIFICATE PAY 2,400 2,400 2,400 1,550 2,400 2,100
CELL PHONE ALLOWANCE 3,764 4,020 4,020 2,931 4,020 3,915
SOCIAL SECURITY/MEDICARE 25,391 30,069 30,069 19,828 29,937 34,492
TMRS RETIREMENT 54,902 64,472 64,472 42,545 56,727 71,605
HEALTH/DENTAL INSURANCE 57,758 56,147 56,147 41,064 54,752 74,348
LIFE INSURANCE 897 1,100 1,100 670 893 1,071
DISABILITY INSURANCE 946 1,143 1,143 716 955 1,123
WORKERS COMP INSURANCE 2,680 5,142 5,142 4,033 5,377 6,678
EAP SERVICES 454 684 684 378 503 693
FLEX PLAN ADMINISTRATION 169 239 239 126 168 383
$488,704 $570,419 $570,419 $373,642 $523,749 $641,877
PERSONNEL SUPPLIES $7,797 $9,987 $8,808 $4,867 $8,748 $10,437
VEHICLE SUPPLIES 40 106 106 0 0 106
FUEL 7,934 17,381 17,381 2,289 8,052 9,281
OPERATING SUPPLIES 19,905 23,750 21,687 20,249 21,599 26,000
CHEMICALS 5,519 6,000 80 9 12 6,000
FACILITY SUPPLIES 3,447 3,500 3,500 3,326 3,500 8,000
JANITORIAL SUPPLIES 6,960 10,000 9,660 4,779 7,934 12,000
OPERATING EQUIPMENT<$5000 25,565 32,300 42,327 35,775 39,441 35,000
$77,167 $103,024 $103,550 $71,294 $89,286 $106,824
LANDSCAPING $75,303 $29,184 $39,119 $35,059 $46,745 $30,000
LIGHTING MAINTENANCE 8,182 12,000 9,740 4,042 8,246 14,000
PARKING LOT MAINTENANCE 378 1,000 0 0 0 1,000
FENCE MAINTENANCE 0 3,000 200 183 243 3,000
VEHICLE MAINTENANCE 8,995 3,800 9,255 6,638 8,850 5,000
OPERATING MAINTENANCE 42,289 34,000 33,700 27,297 29,578 35,000
FACILITY MAINTENANCE 63,928 44,500 71,542 66,294 71,542 50,000
EQUIPMENT MAINTENANCE 5,992 6,500 10,010 4,219 9,148 11,500
$205,067 $133,984 $173,566 $143,730 $174,353 $149,500
001-6430-456.7311 VEHICLE INSURANCE $4,291 $4,847 $4,847 $3,040 $4,847 $4,847
OPERATING SERVICES 1,190 3,300 2,300 274 2,260 3,300
JUDGMENTS & DAMAGE CLAIM 500 500 500 0 0 500
TRAINING 985 1,640 1,040 625 920 1,640
TRAVEL REIMBURSEMENTS 935 968 113 0 750 968
MEMBERSHIPS 268 720 720 0 720 720
ELECTRICITY 133,186 133,460 133,460 78,916 125,221 133,460
TELEPHONE/COMMUNICATIONS 0 0 0 158 211 0
NATURAL GAS 420 530 530 183 444 530
JANITORIAL SERVICES 28,242 34,800 34,800 33,544 34,800 41,830
SAFETY SERVICES 3,853 4,500 4,500 2,833 4,500 4,500
MOWING SERVICES 248,646 330,398 291,373 223,603 298,137 330,398
HOA MAINTENANCE FEES 1,650 1,650 2,130 2,130 2,130 2,130
CONTRACT SERVICES 5,740 6,250 3,250 1,990 3,153 6,250
RENTAL 2,502 3,000 3,490 772 1,402 3,000
VEHICLE LEASE-INTERNAL 17,336 17,337 17,337 13,005 17,337 17,337
$449,745 $543,900 $500,390 $361,072 $496,832 $551,410
CAPITAL OPERATING EQUIP $45,325 $10,000 $13,320 $13,319 $17,759 $0
CAPITAL EQUIPMENT 11,1070000 0
$56,432 $10,000 $13,320 $13,319 $17,759 $0
$1,277,114 $1,361,327 $1,361,244 $963,057 $1,301,979 $1,449,611
001-6430-456.8800
80 - CAPITAL OUTLAY Totals:
6430 - PARKS OPERATIONS TOTALS:
001-6430-456.7830
001-6430-456.7831
70 - SERVICES Totals:
80 - CAPITAL OUTLAY001-6430-456.8400
001-6430-456.7620
001-6430-456.7625
001-6430-456.7680
001-6430-456.7690
001-6430-456.7800
001-6430-456.7520
001-6430-456.7530
001-6430-456.7611
001-6430-456.7612
001-6430-456.7613
001-6430-456.4110
ACCOUNT NUMBER
001-6430-456.7400
001-6430-456.7498
001-6430-456.7510
001-6430-456.4120
001-6430-456.4130
001-6430-456.4143
001-6430-456.4145
001-6430-456.4149
001-6430-456.4710
001-6430-456.4720
001-6430-456.4810
001-6430-456.4820
001-6430-456.4830
001-6430-456.4840
001-6430-456.4850
001-6430-456.4890
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES001-6430-456.5200
001-6430-456.5300
001-6430-456.5301
001-6430-456.5400
001-6430-456.5495
001-6430-456.5600
001-6430-456.5620
001-6430-456.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE
001-6430-456.6400
001-6430-456.6600
001-6430-456.6800
60 - MAINTENANCE Totals:
001-6430-456.6210
001-6430-456.6220
001-6430-456.6230
001-6430-456.6240
001-6430-456.6300
283
6460 - FACILITY OPERATIONS
ACCOUNT NAME
FY16
ACTUAL
FY17
ORIGINAL
BUDGET
FY17
AMENDED
BUDGET
FY17
YTD
6/30/17
FY17
YEAR END
ESTIMATE
FY18
ADOPTED
BUDGET
50 - SUPPLIES
OPERATING SUPPLIES $16,405 $19,130 $20,000 $14,092 $18,790 $20,000
FACILITY SUPPLIES 898 6,000 6,000 1,069 1,426 6,000
OPERATING EQUIPMENT<$5000 4,307 5,000 7,000 6,873 7,000 5,000
$21,610 $30,130 $33,000 $22,035 $27,215 $31,000
LANDSCAPING $6,402 $7,000 $6,130 $6,130 $8,173 $7,000
PARKING LOT MAINTENANCE 1,845 0 0 0 0 0
FACILITY MAINTENANCE 87,186 123,000 307,895 198,493 298,673 76,000
CONTINGENCY 18,889 20,000 25,025 5,000 25,025 50,000
EQUIPMENT MAINTENANCE 13,622 15,080 7,100 5,222 14,972 15,080
EMERGENCY GENERATOR MAINT 0 8,500 0 0 0 8,500
$127,944 $173,580 $346,150 $214,845 $346,843 $156,580
ELECTRICITY $172,266 $183,314 $183,314 $122,441 $173,255 $183,314
TELEPHONE/COMMUNICATIONS 175,368 131,641 143,846 130,675 153,034 131,641
NATURAL GAS 2,672 3,821 3,821 2,268 3,024 3,821
JANITORIAL SERVICES 92,117 155,120 155,120 92,236 155,120 155,120
SAFETY SERVICES 6,551 8,100 8,100 5,653 7,537 8,100
MOWING SERVICES 3,060 7,000 7,000 7,425 10,905 7,000
CONTRACT SERVICES 25,319 32,050 32,050 23,443 30,835 32,050
RENTAL 4,256 4,400 4,400 4,211 5,615 4,400
$481,608 $525,446 $537,651 $388,354 $539,326 $525,446
BUILDING RENOVATIONS $14,892 $0 $0 $0 $0 $0
CAPITAL OPERATING EQUIPMENT $0 $0 $0 $0 $0 $20,000
$14,892 $0 $0 $0 $0 $20,000
$646,054 $729,156 $916,801 $625,233 $913,384 $733,026
001-6460-419.5400
ACCOUNT NUMBER
001-6460-419.5600
001-6460-419.5800
50 - SUPPLIES Totals:
60 - MAINTENANCE001-6460-419.6210
001-6460-419.6230
001-6460-419.6600
001-6460-419.6620
001-6460-419.6800
001-6460-419.6801
60 - MAINTENANCE Totals:
70 - SERVICES001-6460-419.7611
001-6460-419.7612
001-6460-419.7613
70 - SERVICES Totals:
6460 - FACILITY OPERATIONS TOTALS:
001-6460-419.7620
001-6460-419.7625
001-6460-419.7680
001-6460-419.7800
001-6460-419.7830
80 - CAPITAL OUTLAY001-6460-419.8140
80 - CAPITAL OUTLAY Totals:
001-6460-419.8400
284
This page is intentionally left blank.
285
Personnel by Department Schedule
286
Personnel By Department
Full-Time Equivalents
Three Year Comparison
FY16
Actual
FY17
Year End
Estimate
FY18
Current
Services
FY18
FAW/DP
FY18
Adopted
Budget
CITY ATTORNEY 1.00 1.00 1.00 0.00 1.00
TOTAL MAYOR & COUNCIL 1.00 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
ADMINISTRATION3 3.55 4.40 4.40 0.00 4.40
ECONOMIC DEVELOPMENT 1.00 1.00 1.00 0.00 1.00
TOTAL CITY MANAGER 4.55 5.40 5.40 0.00 5.40
FINANCE - (GF)1 9.00 8.00 8.00 0.00 8.00
FINANCE - (WS)4.00 4.00 4.00 0.00 4.00
MUNICIPAL COURT 6.70 6.70 6.70 0.00 6.70
HUMAN RESOURCES 4.00 4.00 4.00 0.00 4.00
RISK MANAGEMENT - (GF)1.00 1.00 1.00 0.00 1.00
INFORMATION TECHNOLOGY 4.00 4.00 4.00 1.00 5.00
TOTAL ADMINISTRATIVE SERVICES 28.70 27.70 27.70 1.00 28.70
ADMINISTRATION 5.00 5.00 5.00 0.00 5.00
COMMUNICATIONS 13.60 13.60 13.60 0.00 13.60
PATROL2 49.12 51.12 51.12 0.00 51.12
DOT PATROL 1.00 1.00 1.00 0.00 1.00
CRIMINAL INVESTIGATIONS2 14.00 14.00 14.00 0.00 14.00
ANIMAL CONTROL 4.00 4.00 4.00 0.00 4.00
TOTAL POLICE 86.72 88.72 88.72 0.00 88.72
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 MANAGEMENT 1.40 1.40 1.40 0.00 1.40
TOTAL FIRE MARSHAL 6.60 6.60 6.60 0.00 6.60
ADMINISTRATION2/3 1.39 2.00 2.00 0.00 2.00
PLANNING AND ZONING2/3 4.60 5.00 5.00 0.00 5.00
INSPECTION/CODE ENFORCEMENT3 4.90 4.70 4.70 0.00 4.70
TOTAL COMMUNITY DEVELOPMENT 10.89 11.70 11.70 0.00 11.70
ADMINISTRATION - (GF)3 2.73 2.40 2.40 0.00 2.40
ADMINISTRATION - (WS)1.60 1.60 1.60 0.00 1.60
STREET OPERATIONS 12.00 12.00 12.00 1.00 13.00
DRAINAGE OPERATIONS 4.00 4.00 4.00 0.00 4.00
WATER UTILITIES 6.00 6.00 6.00 0.00 6.00
SEWER UTILITIES 6.00 6.00 6.00 0.00 6.00
WATER OPERATIONS 2.30 2.30 2.30 0.00 2.30
SEWER OPERATIONS 5.00 5.00 5.00 0.00 5.00
UTILITY CUSTOMER SERVICE 2.00 2.00 2.00 0.00 2.00
ENGINEERING/PROJECTS - (GF)2.60 2.60 2.60 0.00 2.60
ENGINEERING/PROJECTS - (WS)1.40 1.40 1.40 0.00 1.40
TOTAL PUBLIC WORKS 45.63 45.30 45.30 1.00 46.30
ADMINISTRATION 14.62 14.97 14.97 0.00 14.97
TOTAL LIBRARY SERVICES 14.62 14.97 14.97 0.00 14.97
ADMINISTRATION3 2.33 2.00 2.00 0.00 2.00
RECREATION PROGRAMS 9.30 9.70 9.70 0.00 9.70
PARKS OPERATIONS 8.00 9.20 9.20 1.00 10.20
TOTAL PARKS AND RECREATION 19.63 20.90 20.90 1.00 21.90
TOTAL PERSONNEL 223.54 227.49 227.49 3.00 230.49
1 Staffing reduction through attrition
2 Reorganization within divisions of the department
3Aligning budgeted FTE's with actual work activity
287
Adopted Decision Packages and Forces at Work
288
FY 2017-18 DECISION PACKAGES
(Included in the Adopted Budget)
GENERAL FUND
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
OUTSIDE
REVENUE
SOURCES
NET
TOTAL
ASO - HR City Wide Health Insurance Cost Increase (3%)$0 $58,500 $58,500 $58,500 $0
ASO - IT OSSI Maintenance Support Services $80,600 $12,810 $93,410 $0 $93,410
Police - Patrol Remaining impact of Shift Differential Pay effective April 2017 $0 $55,842 $55,842 $38,610 $17,232
Parks - Ops Increase to Facility Supplies for Lake FWD, OCP & Basketball Pavilion $0 $4,000 $4,000 $4,000 $0
Parks - Ops Increase in Operating Supplies & Maintenance for Dog Park $0 $2,000 $2,000 $2,000 $0
FORCES AT WORK AND BOND PROJECT IMPROVEMENTS TOTAL $80,600 $133,152 $213,752 $103,110 $110,642
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
OUTSIDE
REVENUE
SOURCES
NET
TOTAL
City Wide City Wide Employee Merit $0 $403,045 $403,045 $0 $403,045
City Wide Pay Plan Adjustment $0 $70,000 $70,000 $0 $70,000
Parks - Rec Increase to Summer Day Camp Program $0 $12,000 $12,000 $12,000 $0
Police Police Radio Refresh/Upgrade (Lease to purchase)$700,000 $0 $700,000 $700,000 $0
Police - Admin Upgrade Sergeant position to Lieutenant in Admin division $0 $10,493 $10,493 $0 $10,493
ASO - IT Additional Support Specialist (with benefits - 1.0 FTE)$0 $89,647 $89,647 $0 $89,647
Parks - Ops Additional Staff - Maintenance Worker (w/benefits-1.0 FTE) Hire Jan 1 $0 $49,636 $49,636 $0 $49,636
PW - Streets Additional Staff - Streets Laborer (w/benefits-1.0 FTE) Hire Jan 1 $0 $42,009 $42,009 $0 $42,009
Police Pro QA Emergency Medical Dispatcher (EMD) software $55,490 $2,400 $57,890 $0 $57,890
CDD - IT Multifunction Machine (printer, scanner & copier, B&W/color) $11,000 $150 $11,150 $0 $11,150
Facilities Ops PSB Generator Cover $20,000 $0 $20,000 $0 $20,000
FVFD Part-Time Staff Pay Increase $0 $15,600 $15,600 $0 $15,600
Facilities Ops Increase Contingency Budget $0 $30,000 $30,000 $0 $30,000
PW Message Board (1)$17,849 $0 $17,849 $0 $17,849
DECISION PACKAGES TOTAL $804,339 $724,980 $1,529,319 $712,000 $817,319
TOTAL DECISION PACKAGES FOR GENERAL FUND $884,939 $858,132 $1,743,071 $815,110 $927,961
WATER AND SEWER FUND
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
OUTSIDE
REVENUE
SOURCES NET TOTAL
City Wide Health Insurance Cost Increase (3%)$0 $6,500 $6,500 $6,500 $0
Water - Ops Increase to Water Operating Services - New Mandated EPA Sampling $0 $60,000 $60,000 $0 $60,000
Water - Ops SEWPP Operation Rate Increase $0 $282,032 $282,032 $0 $282,032
FORCES AT WORK TOTAL $0 $348,532 $348,532 $6,500 $342,032
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
OUTSIDE
REVENUE
SOURCES
NET
TOTAL
City Wide City Wide Employee Merit $0 $43,933 $43,933 $0 $43,933
City Wide Pay Plan Adjustment $0 $5,000 $5,000 $0 $5,000
DECISION PACKAGES TOTAL $0 $48,933 $48,933 $0 $48,933
TOTAL DECISION PACKAGES FOR WATER & SEWER FUND $0 $397,465 $397,465 $6,500 $390,965
289
FY 2017-18 DECISION PACKAGES
(Not included in the Adotped Budget)
GENERAL FUND
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
ASO - IT City Wide Wi-Fi Phase 2 $50,000 $0 $50,000
Parks - Ops Additional Staff - Parks Laborer (w/benefits-1.0 FTE)$0 $61,804 $61,804
PW - Streets Industrial Zero Turn Riding Mower $14,000 $0 $14,000
PW Message Board (1)$21,431 $0 $21,431
Police Freedom Application software licenses $8,000 $0 $8,000
CSO Novus AGENDA-Meeting Management Software $1,500 $8,550 $10,050
Parks - Ops Additional Vehicle - F250 Regular Cab w/ service bed $32,642 $0 $32,642
PW - Streets Addition to fleet - 2018 F150 Extended Cab Pickup $28,000 $0 $28,000
CSO - PD FOIA Subpoena Processing Module $1,000 $4,800 $5,800
Police - Comm Eventide API $110,880 $2,600 $113,480
Parks - Ops Tool Cat Replacement $40,000 $0 $40,000
Parks - Ops Replace Stevenson Park Pool Restrooms $450,000 $0 $450,000
Parks - Ops Fencing Fabric Replacement at Sportspark $46,300 $0 $46,300
Parks - Ops Replacement Aerator $25,000 $0 $25,000
Parks - Ops Turf Tractor $30,000 $0 $30,000
PW - Streets Street Sweeper $165,000 $0 $165,000
Parks - Ops Stevenson Park Walking Trail Curbs improvements $196,000 $0 $196,000
FVFD Health Insurance Cost Increase $0 $6,500 $6,500
FVFD - Fire Personal Protective Equipment $0 $10,000 $10,000
FVFD - Admin Worker Comp Insurance Increases $0 $5,000 $5,000
FVFD - EMS Operating Supplies - Medications - EMS $0 $5,000 $5,000
FVFD - Admin Add Staff for Friday/Weekend for 2 Ambulances (3 shifts)$0 $30,000 $30,000
FVFD - Fire Operating Equipment $0 $5,000 $5,000
FVFD - EMS Small Equipment Maintenance - EMS $0 $2,000 $2,000
FVFD - EMS Vehicle Maintenance - EMS $0 $5,000 $5,000
FVFD - Fire Admin Underfunded EMS Positions 2016 and 2017 (adjusted amount)$0 $12,220 $12,220
FVFD - Admin Merit Increases for Full Time Staff (5 FTE's 2017)$0 $10,800 $10,800
FVFD - Admin Vehicle Insurance Increases $0 $5,000 $5,000
FVFD - Fire Operating Equipment Maintenance $0 $5,000 $5,000
FVFD Fire Training Field Improvements (moved to CIP 1x New)$0 $400,000 $400,000
FVFD Community Events/Awards Banquet Increase $0 $2,000 $2,000
UNFUNDED DECISION PACKAGES TOTAL (GENERAL FUND)$1,219,753 $581,274 $1,801,027
WATER AND SEWER FUND
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
Water Ops Increase to Water Plant Maintenance $0 $30,000 $30,000
Sewer Utilities Replace (PW108) Mini Excavator $50,000 $0 $50,000
Sewer Ops Increase to Lift Station Maintenance $0 $50,000 $50,000
Sewer Ops Lift Station Maintenance Contract Services $0 $40,000 $40,000
Water Utilities Replace (PW109) Mid-Sized Mini Excavator-Trailer Package $100,000 $0 $100,000
Sewer Ops 4-Inch Submersible Pump Replacement $61,000 $0 $61,000
Sewer Utilities Additional Staff - Maintenance Worker $0 $66,969 $66,969
Water Utilities Addition to Fleet - 2018 F550 Truck $45,000 $0 $45,000
Sewer Utilities Vacuum-Jet Combination Truck $425,000 $0 $425,000
Sewer Ops Lift Stations #9 & #11 Pumps/Controls $27,000 $0 $27,000
Water Utilities Trench Safety Equipment - Aluminum Modular Box $15,000 $0 $15,000
Water Ops Portable Generator Set (WW#4)$150,000 $0 $150,000
UNFUNDED DECISION PACKAGES TOTAL (WATER & SEWER FUND)$873,000 $186,969 $1,059,969
290
Tax Information
291
Estimated Taxable Value as of September 7, 2017 $2,799,620,242
Divided by 100 100
Rate Base $27,996,202
Tax Rate 0.5274
-$0.5274
Estimated Tax Levy $14,764,945
Estimated Collection Rate 99%
Adjusted Tax Collections, 2016-17 $14,654,385
Estimated Value of Properties in ARB Review Status $133,767,380
Divided by 100 100
Rate Base $1,337,674
Tax Rate 0.5274
Estimated Tax Levy $700,195
Estimated Collection Rate & Levy of Over 65 Frozen Ceilings 99% $2,551,484
ESTIMATED TOTAL TAX LEVY $17,906,063
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 $2,926,095,717 20%$0.5687 $16,403,663 6.2%
2016-17 2016 $3,173,373,806 20%$0.5460 $17,009,094 3.7%
2017-18 2017 $3,420,831,171 20%$0.5274 $17,906,063 5.3%
ESTIMATED AD VALOREM TAX COLLECTIONS - GCAD & HCAD Certified Roll
TAXABLE VALUE AND LEVY COMPARISON
292
Fiscal
Year Tax Year
General
Fund
Service
Fund
Total
Tax Rate*
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
2016-17 2016 $0.4620 $0.0840 $0.5460
2017-18 2017 $0.4324 $0.0950 $0.5274
* Tax Rate Includes 20% Homestead Exemption
Historical Tax Rate Comparison
0.0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
Tax Rate Comparison
General
Fund
Debt
Service Fund
293
FY18 FY18 FY18 FY18
Month of FY16 FY17 Adopted Adopted Adopted Adopted
Receipt Actual Estimate General Fund Streets* Economic Dev**Budget
December $413,272 $402,230 $402,230 $94,677 $32,652 $529,559
January 376,271 373,698 373,698 91,268 30,423 $495,389
February 643,357 622,092 622,093 151,850 50,617 $824,560
March 373,411 393,101 429,851 103,863 34,621 $568,335
April 342,715 359,495 396,245 95,602 31,867 $523,714
May 521,329 540,082 576,833 139,662 46,554 $763,049
June 390,418 404,294 441,044 106,486 35,495 $583,025
July 384,931 384,931 421,681 101,765 33,922 $557,368
August 567,741 567,741 604,492 146,481 48,827 $799,800
September 360,438 360,438 397,188 95,864 31,955 $525,007
October 397,705 397,705 434,455 104,912 34,971 $574,338
November 581,278 581,278 618,030 149,762 49,921 $817,713
Total $5,352,866 $5,387,085 $5,717,840 $1,382,192 $461,825 $7,561,857
*Fund established in FY17 to record sales tax revenue collected for City streets maintenance and improvements.
**Fund established in FY17 to record sales tax revenue collected for economic development improvements of the City's downtown area.
City of Friendswood's sales tax rate increased from 7.75% to 8.25% with voter approval in May 2016. The 1/2 cent sales tax
rate increase is City of Friendswood's sales tax rate increased from 7.75% to 8.25% with voter approval in May 2016. The 1/2 cent sales tax
rate increase is distributed in the following manner:
$0.00375 for Streets maintenance and improvemnts
$0.00125 for Economic Development improvements in the City's downtown area
FY18 projected revenue includes impact of proposed telecommunications sales tax exemption repeal
(less 1/4 from proposed budget of $425,250 to account for delayed collection start date in FY18).
Sales Tax Revenue Comparison
FY16 through FY18
294
Glossary
Abbreviations and Acronyms
(updated and reviewed as of January 27, 2016)
295
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
296
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,
297
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.
298
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
299
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
300
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).
301
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.
302
Abbrevations and Acronyms
A
AED: Automated External Defibrillator
AICPA: American Institute of Certified Public
Accountants
ASO: Administrative Services Office
B
BA: Budget Amendment
BPI: Bond Project Impact
BT: Budget Transfer
C
CAFR: Comprehensive Annual Financial Report
CCISD: Clear Creek Independent School District
CDD: Community Development Department
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 Performance
Grant
EMS: Emergency Medical 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)
303
Budget and Tax Rate Ordinances
304
305
1'%,%!.G /3B !!46" 3!#B >/9.B #!9/43B B B 4$B 9.#B /9@B . 69#6B 9.#B /9@B
4<3!/1B. 8B6#=/#>#"B #89/2 9#8B4$B6#=#3<#B94B #B"#6/=#"B @B 9.#B /9@B "<6/3-B 9.#B
B
)8! 1B@# 6B 3"B. 8B"#9#7/3#"B 9. 9B 9.#B564548#"B <"-#9#"B#?5#3"/9<6#8B>/11B349B #?!##"B949 1B
#89/2 9#"B/3!42#B
*+1G /'%,%&+,%G"%G(/G +,$!(*%$G"3G/'%G #(/3G#+0*#()G+&G /'%G #(/3G
+&G&-(%*$.1++$G./!/%G+&G/%2!. G
.86C<?>G G .#B '!98B "B 2 99#68B 8#9B *6:.B /3B 9.#B 56# 2 1#B 4$B 9./8B 6"/3 3!#B
6#B.#6# @B*<3"B94B #B96<#B 3"B!466#!9
B
.86C<?>GG 3B !!46" 3!#B >/9.B #!9/43B B #B 4$B9.#B /9@B . 69#6B 9.#B/9@B
4<3!/1B .#6# @B 5564=#8B 3"B "4598B 9.#B<"-#9B "#8!6/ #"B 4=#B 9.#B8 2#B #/3-B 43B)1#B >/9.B
9.#B/9@B#!6#9 6@ B .#B /9@B#!6#9 6@B/8B .#6# @B"/6#!9#"B94B51 !#B43B8 /"B <"-#9B 3"B94B8/-3B
3B #3"468#2#39B 6# "/3-B 8B *114>8B .#B 6/-/3 1B #3#6 1B <"-#9B 4$B 9.#B /9@B 4$B
6/#3"8>44"AB #? 8B*6B9.#B)8! 1B@# 6B
B 3"B 94B0##5B8<!.B<"-#9B43B )1#B/3B 9.#B
/9@B #!6#9 6@8B (!#B 8B B5< 1/!B6#!46"B
.86C<?>G G 3B8<5546:B4%B8 /"B<"-#9B 3"B @B=/6;#B4$B9.#B "459/43B 9.#6#4&B9.#6#B
6#B.#6# @B 556456/ 9#"B 4<9B 4$B = /1 1#B ! 8.B ,3"8B 3"B 4<9B 4$B 9.#B -#3#6 1B 3"B 85#!/ 1B
6#=#3<#8B4$B9.#B/9@B9. 9B>/11B #B 6#!#/=#"B/3B9.#B96# 8<6@B"<6/3-B 9.#B)8! 1B@# 6B
B 9.#B
24<398B8#9B*6:.B /3B8 /"B 5564=#"B <"-#9B*6B9.#B = 6/4<8B5<6548#8B89 9#"B 9.#6#/3B .#B949 1B
24<398B34>B9.<8B 556456/ 9#"B "B9.#B,3"8B+42B>./!.B9.#B8 2#B 6#B"#6/=#"B 6#B 8B*114>8B
"8:<>><>:G&D>7G"4=4>68G
G
/?C4=G,8E8>D8BG
/?C4=G,8B?DA68BG!E4<=45=8G9AG!@@A?@A<4C<?>G
/?C4=G%F@8>7<CDA8BG4>7G+C;8AG&<>4>6<>:G0B8BG
%>7<>:G&D>7G"4=4>68G
G
G
G
G
G
G
306
0
"%$&! 0 "%)#0 0
$*,0" ("* (,0 -0 /00 .
0
0 0
0 0
00
00
0 0
00 0
0 0
0
"+$&0
,'(0
307
308
309
%$GI?': < @'I58@286?I1'<'@8.<'I &8:@'&I$GI@1'I2@GI8B6%24I8)I@1'I2@GI8)I
<2'6&?D88&I 'F ?I @I I<'0B4#I5''@260I8)I2@GI 8B6%24I 1'4&I86I@12?I6&I & GI8)I %@8$'<I
I
? 2&I 2@GI 8B6%24I 1 ?I ::<8C'&I ?': < @'4GI@1'I@ FI < @'I1'<'@8.<'I?:'%2-'&I.<I' %1I8)I? 2&I
%85:86'6@?I 6&I
% 44I 68@2%'?I 6&I1' <260?I<';B2<'&I$GI 4 DI ?I I :<'<';B2?2@'I@8I @1'I : ?? 0'I
::<8C 4I 6&I &8:@286I8)I@12?I <&26 6%'I1 C'I$''6I@25'4GI 6&I:<8:'<4GI02C'6I 6&I1'4&I
%%%%
% %% %%%% %%
%
%%
%
$!#"%% 1'I,%@?I 6&I5!A@'<?I?'@I.<@1I26I@1'I:<' 5$4'I8)I@12?I <&26 6%'I <'I.B6&I
@8I$'I@=B'I 6&I%8<<'%@I 6&I#'I1'<'$GI &8:@'&I< @2-'&I 6&I%86+3<5'&I
$!#"% % 1'<'I2?I1'<'$GI4'C2'&I.<I@1'I @ FI G' <I%855'6%260I %@8$'<I
I
I 6&I
'6&260I ':@'5$'<I I
I@8I /6&I @1'I 2@G?I-?% 4IG' <I
I5B72%2: 4I$B&0'@I 6I &I
C 48<'5I @ FI @I @1'I @8@ 4I < @'I 8)I I86I ' %1I 6'I B6&<'&I844 <?I
I 8)I ??'??'&I
C 4B @286I86I 44I:<8:'<@GI <' 4I:'<?86 4I 6&I52F'&ID2@126I@1'I%8>8< @'I4252@?I8)I@1'I2@GI B:86I
D12%1I 6I &I C 48<'5I@ FI2?I B@18<2H'&I$GI 4 DI@8I$'I 4'C2'&I$GI @1'I 2@GI8)I<2'6&?D88&I 'F ?I
44I?B%1I@ F'?I?1 44I$'I ??'??(&I"6&I%844'%@'&I26I%B<<'6@I586'GI8)I@1'I 62@'&I @ @'?I8)I5'<2% I
"
"
" "
" "
""
"
"
"
"
"!
"
" " "
"
"
" !""
"!" " "
" "
"
""
"
"
" "
"
""!"
!"
"
$!#"%
% )I@1'I@8@ 4I@ FI 4'C2'&I26I '%@286II 1'<'8*I I 2?I4'C2'&I@8I/6&I
5 26@'6 6%'I 6&I8:'< @286I'F:'6&2@B='?I8)I@1'I2@GI.<I@1'I-?% 4IG'#I
I
$!#"% % )I@1'I@8@ 4I @ FI 4'C2'&I 26I '%@286I I 1'<'8*I
I 2?I 4'C2'&I .<I @1'I
:B>9?'I8)I: G260I @1'I26@'<'?@I86I $86&?ID#< 6@?I %'<@2-% @'?I8)I8$420 @286I8<I8@1'<I4 E/44GI
B@18<2H'&I'C2&'6%'I8)I26&'$@'&6'??I2??B'&I$GI @1'I2@GI8)I<2'6&?D88&I 'F ?I26%4B&260I@1'I
C =28B?I26?@ 445'6@?I8)I:<26%2: 4I &B'I86I @1'I?'<2 4I $86&?ID << 6@?I%'<@2-% @'?I8)I8$420 @286I8<I
310
BG7/DT;%O;;QT%KG7BD8S/.T/M8./?-/T B0T8?./,G/.?/FFT 8FFK/.T,QTG7/T 8GQT%FTFK-7T8?FG%;;=/?GFTF7%;;T
D/FC/-G8M/;QT=%GKD/T8?TG7/T3F-%;TQ/%DT
T
;;T%.TM%<BD/=TG%P/FT</M8/.T7/D/,QT8?TG7/TGBG%;T%=BK?HTB0T
TB?T
/%-7T ?/TK?.D/.TB;;%DFT TB0T%FF/FF/.TM%;K%G8B?T%FTD/4/-G/.T,QT"/-G8B?FT T
T%?.TT
7/D/B1TF7%;;T,/T .K/T%?.T C%Q%,;/TB?TBDT,/5D/T %?K%DQT
T
T ;;T%.TM%;BD/=T G%P/FT .K/TG7/T
8GQTB0TD8/?.FNBB.T#/P%FT%?.T?BGTC%8.TB?TBDT,/5D/T %?K%DQT
5<<BN8?6TG7/TQ/%DT5DTN78-7T
G7/QTN/D/T;/M8/.TF7%;;T,/%DTC/?%;GQT%?.T8?G/D/FGT%FTCD/F-D8,/.T8?TG7/T#/P%FT#+TB./T
?TG7/T/M/?GT%ART-;%KF/T C7D%F/TCDBM8F8B?TF/?G/?-/TBDTC)GTB0TG78FT D.8?%?-/T
BDTG7/T%CC;8-%G8B?TB0TG7/T F%=/TGBT(QTC/DFB?TBDT -8D-K>FG(-/TF7%;;T5DT &?QTD/%FB?T,/T%.:K.6/.T
8?M%;8.TBDT7/;.TK?-B?FG8GKG8B?%;T,QT%T-BKDJTB0T-B=C/G/?GT:KD8F.8-G8B@T8GTF7%;;T ?BGT%2/-GT9=C'DTBDT
8?M%;8.%G/T G78FT D.8?%?-/T%FT%T N7B;/TBDT(QT C)GTBDTCDBM8F8B?T7/D/B0TBG7/DTG7%?TG7/TC%DGT ./-;%D/.TGBT
,/T8?M%<8.TBDTK?-B?FG8GKG8B?%;T%?.TG7/T 8GQTBK?-8;TB0TG7/T8GQTB0TD8/?.FNBB.T#/P%FT./-;%D/FTG7%GT
8GTNBK;.T7%M/TC%FF/.T/%-7T%?.T/M/DQTC&EJTB0TG7/TF%=/T?BGN8G7FG%?.8?6TG7/TB>8FF8B?TB0T%?QTFK-7TC*T
G7KFT./-;)/.TGBT,/T8?M%;8.TBDTK?-B?FG8GLI8B?%<TN7/G7/DTG7/D/T,/TB?/TBDT=BD/TC*FT
;;T BD.8?%?-/FT %?.T C%DGFT B0TBD.8?%?-/T 8?T -B?48-GT 7/D/N8G7T %D/T GBT G7/T
/PG/?GTB0TFK-7T-B?48-GT7/D/,QTD/C/%</.T
##"#
/;8?T %T$/;F7T#! T
8GQT"/-D/G%DQT
/M8T
%QBT
311
312