HomeMy WebLinkAboutOctober 1, 2018 to September 30, 2019 Annual Budget
CITY OF FRIENDSWOOD, TEXAS
ADOPTED ANNUAL BUDGET
October 1, 2018 - September 30, 2019
Mayor
Mike Foreman
Mayor Pro Tem
John Scott
Council Members
Steve Rockey ................................................................................ Position 1
Sally Branson ................................................................................ Position 2
Trish Hanks .................................................................................. Position 3
Robert J Griffon ............................................................................. Position 4
Carl W. Gustafson.......................................................................... Position 6
Budget Team
Morad Kabiri ............................................................................... City Manager
Steven Rhea ................................................................ Assistant City Manager
Terry Byrd .................................................................................. Fire Marshal
Karen Capps.............................................. Economic Development Coordinator
Patrick Donart .............................................................. Director of Public Works
Aubrey Harbin .......................................... 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
Emily Peltier .................................................................... Accounting Specialist
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 / Capital 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 tax levy by $394,303
or 2.2%, and of that amount $394,303 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 $41,091,389.
Debt service obligations of the City of Friendswood,
secured by property taxes, in fiscal year 2018-19:
$3,212,869.
Property Tax Comparison
(per $100 valuation)
FY 2017-18
Adopted
FY 2018-19
Adopted
Adopted Tax Rate $0.527349 $0.532391
Effective Tax Rate $0.527391 $0.532391
Effective Operating Rate $0.511023 $0.509119
Maximum Operating Rate $0.551904 $0.549848
Maximum Debt Tax Rate $0.113083 $0.112491
Rollback Tax Rate $0.664987 $0.662339
Data included in the table is reflective of State Comptroller’s Truth-In-Taxation guidelines
for informational purposes. FY19 proposed rates are based on GCAD certified and HCAD
preliminary property values.
City of Friendswood’s 2018 adopted total tax rate is
$0.532391 which includes the maintenance & operations
(M&O) rate of $0.437173 and the debt service (I&S) rate of
$0.095218.
City Council Position Vote on
Budget
Vote on
Tax Rate
Mike Foreman Mayor Yes Yes
John Scott Mayor Pro-Tem Yes Yes
Steve Rockey Position 1 No No
Sally Branson Position 2 Yes Yes
Trish Hanks Position 3 Yes Yes
Robert J. Griffon Position 4 Yes Yes
Carl W. Gustafson Position 6 Yes No
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, 2017.
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, 1776 Park Trust Fund,
TDRA Disaster Recovery Grant Fund, Court Technology/Security Fund, Sidewalk Installation Fund,
Park Land Dedication Fund, Streets Maintenance 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,
Water and Sewer Revenue Debt Service Fund and Vehicle Replacement 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 FY17 actual; FY18 original budget; FY18 amended budget; year to date 6/30/18 actual
expenditures; year-end estimate for FY18; and FY19 adopted budget data.
The next section is reserved for the Debt & Capital section. The tax and revenue Debt Service
portion of this section contains summary schedules, tax debt service and revenue debt service to
maturity charts and payment schedules for each bond issue of the City. Currently, the City’s
Capital Improvement Plan is being reviewed by the Community Development Department and
City departmental Directors. The adopted budget document includes available information from
the Capital Improvement Program for the upcoming budget year by fund and project as well as
the detail by object account.
The Supplemental Information section contains a sales tax revenue comparison schedule,
estimated tax valuations, historical tax levy and tax rate comparisons, including graphs, City-wide
personnel schedule, departmental decision package recommendations, and glossary of budget
terminology and acronyms.
Table of Contents
INTRODUCTION AND OVERVIEW
City Manager’s Adopted Budget Message ..................................................... 10
Budget in Brief ......................................................................................... 12
Changes to the Proposed Budget ................................................................ 18
Infographic Summary ................................................................................ 19
Overview of the City ................................................................................. 20
Community Demographics ................................................................ 23
Fiscal Year Fact Sheet ............................................................................... 25
Vision & Mission Statement and Strategic Goals............................................ 26
Planning for the Future .............................................................................. 29
FINANCIAL STRUCTURE, POLICY, AND PROCESS
Fund Flowchart ......................................................................................... 32
Fund Definitions ....................................................................................... 33
Financial Management Policy ...................................................................... 36
Charter Budget Provisions .......................................................................... 49
Budget Process ......................................................................................... 52
Budget Calendar ....................................................................................... 53
FINANCIAL SUMMARIES
Budget Summary (All Funds) ..................................................................... 54
Revenues and Expenditures by Fund ........................................................... 55
General Fund ........................................................................................... 56
Special Revenue Funds .............................................................................. 58
Police Investigation Fund ................................................................. 59
Fire/EMS Donation Fund ................................................................... 60
Court Security/Technology Fund........................................................ 61
Tax Debt Service Fund .............................................................................. 62
Capital Project Fund .................................................................................. 64
2010 General Obligation Fund ........................................................... 66
2015-2017 General Obligation Fund .................................................. 67
TDRA Disaster Recovery Grant Fund .................................................. 68
Sidewalk Installation Fund ................................................................ 69
Park Land Dedication Fund ............................................................... 70
Streets Improvement Fund ............................................................... 71
Friendswood Downtown Economic Development Improvement Fund ...... 72
1776 Park Trust Fund ................................................................................ 73
Enterprise Funds ...................................................................................... 75
Water and Sewer Operation Fund ...................................................... 76
2006 Water and Sewer Bond Construction Fund .................................. 77
2009 Water and Sewer Bond Construction Fund .................................. 78
2016 Water and Sewer Bond Construction Fund .................................. 79
Water and Sewer CIP/Impact Fee Funds ............................................ 80
Water CIP/Impact Fee Fund ...................................................... 81
Sewer CIP/Impact Fee Fund ...................................................... 82
Water and Sewer Revenue Debt Service Fund ..................................... 83
Vehicle Replacement Fund ......................................................................... 85
Revenue Summary Chart and Schedules by Fund ......................................... 87
General and Administrative Transfers .......................................................... 95
Table of Contents
DEBT SERVICE AND CAPITAL IMPROVEMENTS
Summary of Debt Service Funds ................................................................. 98
Tax Debt Service to Maturity Chart ............................................................. 99
Tax Debt Service Fund Summary .............................................................. 100
Summary Schedule of Tax Debt Service to Maturity .................................... 102
2010 General Obligation Bonds ....................................................... 102
2012 General Obligation Refunding Bonds ........................................ 103
2014 General Obligation Refunding Bonds ........................................ 103
2015 General Obligation Bonds ....................................................... 103
2016 General Obligation Bonds ....................................................... 104
2017 General Obligation Bonds ....................................................... 104
Capital Leases ........................................................................................ 104
Revenue Debt Service to Maturity Chart .................................................... 105
Water and Sewer Debt Service Fund Summary ........................................... 106
Summary Schedule of Water and Sewer Revenue Debt Service to Maturity .... 108
2001 W/S Revenue Bonds (Refinanced as 2010B G.O. Bonds) ............ 108
2006 W/S Revenue Bonds (Refinanced as 2014 G.O. Bonds) .............. 108
2006 W/S Refund Bonds (Refinanced as 2016 G.O. Bonds) ................ 109
2016 W/S Revenue Bonds .............................................................. 109
2009 W/S Revenue Bonds (Refinanced as 2016A G.O. Bonds) ............ 110
Capital Improvement Program (CIP Summary) ........................................... 112
Capital Improvement Program Development .............................................. 113
Capital Improvement Program Focus ......................................................... 114
Proposed CIP Funding Uses Chart ............................................................. 115
Capital Improvement Program Impact on Operating Budget ......................... 115
Capital Improvement Program Funding ..................................................... 116
Fiscal Year 2013-14 General Obilgations Bond Election ................................ 117
Proposed CIP Funding Uses Sources Chart ................................................. 118
Street Improvements & Economic Development Improvements Funds ........... 118
Significant Routine & Non-Routine Capital Expenditures ............................... 118
Proposed CIP Five Year Schedule .............................................................. 119
Project Budget Summary by Fund ............................................................. 120
General Fund Projects Schedule................................................................ 121
G.O. Bonds Projects Schedule .................................................................. 123
TDRA Grant Fund Projects Schedule .......................................................... 125
Park Land Dedication Fund Projects Schedule ............................................. 126
Street Improvements Fund Projects Schedule ............................................ 127
Economic Development Improvements 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 .................................................................................................... 199
Friendswood Volunteer Fire Department .................................................... 212
Fire Marshal ........................................................................................... 225
Community Development ........................................................................ 233
Public Works .......................................................................................... 244
Library Services ...................................................................................... 267
Parks and Recreation .............................................................................. 273
SUPPLEMENTAL INFORMATION
Three Year Personnel Schedule ................................................................. 292
Decision Packages and Forces at Work ...................................................... 294
Tax Information
Estimated Ad Valorem Tax Collections - Current Roll .......................... 298
Historical Tax Rate Comparision ...................................................... 299
Sales Tax Revenue Comparison....................................................... 300
Glossary ................................................................................................ 302
Acronyms .............................................................................................. 309
Budget and Tax Rate Adopted Ordinances .................................................. 310
October 1, 2018
Honorable Mayor and City Council:
As Fiscal Year 2017-2018 comes to a close, I would like to take this opportunity to reflect on
the milestones achieved this past year as well as present to you an adopted budget for the
Fiscal Year 2018-2019. FY18 is one of recovery and resiliency. Recovery; the City is on the
heels of one of the greatest natural disasters to impact Southeast Texas. Resiliency; we are
also on the precipice of embarking on a number of initiatives and projects to make
Friendswood stronger and better prepared for future storms.
This year’s adopted budget is similar to prior ones in which Staff undertook a thorough
evaluation of each expense and revenue; inclusive of hundreds of hours of careful thought,
lively discussion, and focused teamwork. Unlike prior years, this year’s budget was
completed while:
x Working closely with State and Federal officials to recover from Hurricane Harvey;
x Transitioning to a new Mayor;
x Welcoming two new Councilmembers; and
x Transitioning to a new City Manager.
None of which, hindered the City’s ability to simultaneously maintain the high level of City
services residents of the City of Friendswood have come to expect.
Some of the milestones achieved this past fiscal year included the:
x Completion of a monumental debris removal campaign;
x Relocation of Public Works and Parks & Recreation staff to the Blackhawk facility;
x Completion of a Pavement Management Survey of all City streets;
x Installation of a third clarifier at the Blackhawk Wastewater Treatment Plant;
x Replacement of the Mandale Bridge;
x Commencement of improvements to Old City Park; and
x Commencement of construction activity to rebuild Blackhawk Blvd;
Also of significance this past fiscal year, the City adopted the lowest tax rate in the last 39
years. Moving forward though, the City of Friendswood will face some challenges. Some of
these were brought on by Hurricane Harvey, others were brought on by national events
such as the tragedy that took place at Santa Fe High School. This year’s budget will focus
of resiliency in both regards: (1) an effort to partner with Local, State, and Federal agencies
to pursue enhanced drainage infrastructure; and (2) bolster our recruitment and retention
efforts within the Police Department.
Just as critical, the upcoming fiscal year will include the pursuit of new multi-year contracts
with the Friendswood Volunteer Fire Department for Fire and EMS services, and a major
focus on street repairs and improvements.
10
While property values for those not impacted by Harvey 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.
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,
Morad Kabiri, City Manager
11
Budget in Brief
The pages that follow summarize the City of Friendswood’s fiscal year 2018-19 adopted budget.
Revenue
1. This year’s adopted total budget appropriates $58.6 million in revenues, which is an increase of
$2.3 million or 4% more than the fiscal year 2017-18 adopted budget. The adopted budget
includes increases in property taxes, sales taxes, intergovernmental revenues, charges for
services, fines and fees, interest and licenses and permits more than offset the minimal decline in
franchise revenues and miscellaneous receipts. Included in the $2.3 million increase are planned
uses of fund balance, and/or retained earnings in several funds totaling about $12.8 million to
offset adopted operating expenditures. These expenditures include capital improvements projects
slated for completion in FY19.
x Property tax revenue reflects an increase for tax year 2018 of about 0.1% over prior year
budget projections related to new construction and debt service obligations related to the
general obligations bonds authorized by voters in 2013.
x Sales tax revenue budget is up approximately 10.3% based on fiscal year 2017-18
budgeted collections and includes revenue from the 1/8 of 1% sales tax for downtown
economic development and 3/8 of 1% sales tax for streets maintenance.
x Intergovernmental revenues are expected to increase 119% from prior year as a result of
the new inter-local agreement with FISD for additional school resource officers.
x Charges for Services budget is expected to increase 7% from prior year adopted budget
due to the new charges for EMS services being implemented in the General Fund and an
increase in utility fees revenue in the Water and Sewer Fund. The City is currently in the
process of conducting a utility cost-of-service and rate study and is anticipating an
increase in water and sewer rates to support operations and infrastructure improvement
needs.
x Municipal Court fines and fees in the adopted budget are expected to increase by
approximately 5.2% based on an increase in number of traffic tickets processed during
FY18.
x Interest earnings are also expected to increase by about 95.2% from prior year adopted
budget based on increased earnings in FY18.
x Permits revenue is expected to increase an estimated 0.9% from last year’s budget based
on fiscal year 2017-18 collections and includes the anticipated revenue from slight
increase in some existing permit fees and the addition of network nodes and poles permits
in FY19.
x Vehicle Replacement Fund lease payments are expected to increase by 44.7% due to
purchases related to Hurricane Harvey and increase inflationary factor to support future
replacement costs.
2. The FY19 adopted budget was developed using the effective tax rate of $0.5324 per $100
valuation. As a result, almost $394,303 more in property tax revenue is expected to be generated
from properties added to the tax roll this year.
x The adopted maintenance and operations (M&O) rate is $0.4372 and the interest and
sinking or debt service (I&S) rate is projected to be $0.0952.
12
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.
Historical Tax Rate Comparison
Fiscal
Year
General
Fund
Debt
Service
Fund
Total
Tax
Rate*
Debt
Service
Debt
Service
YOY
Change M&O Total Levy
FY18 Adopted 2017-18 $0.4323 $0.0950 $0.5273 $3,218,073 $5,206 $14,687,990 $17,906,063
FY19 Adopted 2018-19 $0.4372 $0.0952 $0.5324 $3,212,867 $5,206 $14,751,234 $17,964,102
* Tax Rate Includes 20% Homestead Exemption
3. The estimated net taxable value is $3,374,237,059; a decrease of $34,146,024 in certified values
including supplemental rolls for tax year 2018.
x Certified values from Galveston Central Appraisal District and preliminary information
provided Harris County Appraisal District indicate overall growth in property values.
x As stated above, overall values have increased for properties existing in tax years 2017
and 2018. 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 $0.5324 tax rate, the 2018 property tax bill would be $852. This is an
increase of $8.
13
*Excludes inter-fund transfers. Uses of fund balance and retained earnings in several funds total $12,766,009; resulting in revenues
offsetting budgeted expenditures.
Historical Revenue Budget (All Funds)
Revenue Source
FY19 FY18 FY17
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
Property Taxes* $18,126,202 0.1 $18,107,319 1.2 $17,894,629 5.8
Sales Tax** $8,339,990 10.3 $7,561,857 13.8 $6,646,057 34.1
Franchise Tax $1,675,966 -1.9 $1,709,283 3.1 $1,657,672 0.8
Mixed Drink $55,282 21.9 $45,364 9.6 $41,400 -1.3
Licenses & Permits $849,000 0.9 $841,816 7.9 $780,324 8.8
Intergovernmental Revenues $548,017 118.8 $250,491 4.6 $239,401 -75.9
Charges for Services $13,636,879 7.0 $12,749,484 7.7 $11,841,053 -2.2
Fines $751,960 5.2 $714,605 -8.2 $778,698 -11.2
Interest $401,953 95.2 $205,942 63.3 $126,085 -18.9
VRF Reimbursements $550,817 44.7 $380,684 1.3 $375,718 5.8
Miscellaneous Receipts $926,078 -7.3 $998,926 -85.3 $6,777,562 -4.8
Fund Balance/Retained Earnings*** $12,766,009 -0.1 $12,780,958 148.8 $5,136,874 679.6
Total $58,628,153 4.0 $56,346,729 3.1 $52,295,473 12.4
* Amounts include prior year delinquent property tax collections with penalty and interest.
** Sales tax amount includes revenue resulting from telecommunication sales tax exemption repealed in FY18.
*** Fund Balance/Retained Earnings used for capital improvements expenses.
14
Expenses
1. The adopted budget appropriates approximately $58.3 million in expenditures, excluding inter-
fund transfers. This is an increase of approximately $1.9 million or 3.5% from the fiscal year
2017-18 adopted budget. The increase in this year’s budget is, related to capital improvements
and mainly public safety. In addition, capital improvements afforded by the streets and downtown
economic development corporation sales tax are included. Public safety expenditures have
increased in an effort to recruit, hire and retain police officers, to enhance security at local schools
and changes in the contract with FVFD for EMS services. The adopted budget expenses include an
increase of approximately $200,000 related to the recently awarded Emergency Medical Services
contract with the FVFD which will commence in FY 19. More details follow of the adopted
expenditure budget.
2. Personnel costs make up almost 70% of the City’s operational budget. The adopted budget
includes staffing of 232.15 full-time equivalents (FTE). The adopted changes in personnel
expenditures include:
x Addition of two full-time peace officers to serve as school resource officers
x Restoration of one part-time jailer position
x Addition of one utilities maintenance worker in Public Works
x The City’s TMRS contribution rate decrease from 15.95% to 15.90% on January 1, 2019
x There is no change in health insurance from prior year
x Funding for employee merit increases of $462,243 which equates to an average of 2.75%
¾ No across the board pay increases are given
¾ Merit is awarded based on individual employee performance
x Funding for employee pay plan adjustment of $157,224
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 included in the General Fund budget total $94,501.
x Forces at Work in the Water and Sewer fund budget total $15,000 which is offset with an
outside revenue source.
x Decision Packages totaling $685,838 are included in the Water & Sewer Fund adopted
budget.
4. Details for the forces at work and decision packages mentioned in item # 3 above are as follows:
x General Fund:
¾ Election outsourcing with Galveston County (reallocate existing funds) - $0
¾ Media and Lateral Replacement of Pool Filter - $7,435
¾ Replacement of Dual Purpose Patrol & Narcotic K-9 - $32,700
¾ Client analysis Fee - $24,000
¾ Public Works Software Solution - $16,264
¾ Enterprise Discovery System Upgrade (for Library Public Access) - $14,102
x Water & Sewer Fund:
¾ Mini-Excavator (replacing PW108-not in VRP) - $51,200
¾ Increase in Water Maintenance Account - $30,000
¾ Increase in Lift Station Maintenance Account - $50,000
¾ Increase in (Lift Station Maintenance) Contract Services Account - $40,000
¾ Forklift (for shop-not in VRP) - $21,100
¾ Utilities Maintenance Worker (FTE 1.0) - $68,852
¾ Portable Generator Set (WW#4) - $151,600
¾ Replace 4-inch submersible pump - $61,000
¾ Replace LS#9 & #11 pump and controls - $27,000
15
¾ Trench Safety Equipment - $15,000
¾ Mid-Size Mini Excavator & Trailer Package (replacing PW 109-not VRP) - $101,200
5. In addition to the FY19 forces at work and decision packages, the adopted budget includes the
following:
x $4,593,608 for streets improvements
¾ $500,000 as a current services level priority
¾ $4,093,608 funded by additional 3/8 of 1% sales tax
x $912,015 for downtown economic development
x $300,000 for sewer line maintenance in the Water & Sewer Fund
x $6,367,114 for G.O. Bond projects authorized in 2013 (street and park improvements)
6. Fleet replacements included in the adopted Vehicle Replacement Fund budget total $316,766:
x Police Department – 2 patrol units and 2 administration vehicles and 2 animal control
trucks
x Fire Marshal – 1 emergency management vehicle
x Community Development – 1 code enforcement truck
7. Debt Service payments funded and detailed in the adopted budget are:
x Total Tax Debt Service (including capital leases) - $41,091,389
¾ 2018-19 principal, interest & fiscal agent fee payments – $3,217,119
x Total Water & Sewer Revenue Debt Service - $41,048,350
¾ 2018-19 principal, interest & fiscal agent fee payments - $3,332,100
x Total Capital Lease Debt Service for FVFD equipment
¾ 2018-19 principal and interest - $135,057
¾ Year 8 of 8-year reimbursement for fire engine purchased in FY11
¾ Year 5 of 7-year reimbursement for fire engine purchased in FY15
16
*Excludes inter-fund transfers. Uses of fund balance and retained earnings in several funds total $12,766,009; 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
FY19 FY18 FY17
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
General Government $6,091,221 1.1 $6,026,860 11.3 $5,414,602 1.8
Public Safety** $14,023,544 9.1 $12,851,212 6.3 $12,085,021 6.9
Community Dev. & Public Works $11,175,380 5.8 $10,559,285 5.8 $9,978,361 6.7
Parks & Recreation $4,681,024 1.2 $4,625,986 10.7 $4,178,708 3.1
Vehicle Replacement $316,766 -16.9 $381,413 -6.1 $406,090 0.5
Capital Improvements $15,300,664 3.7 $14,756,720 69.0 $8,734,160 23.6
Debt Service $6,684,276 -5.9 $7,102,761 24.7 $5,696,672 10.2
Total $58,272,875 3.5 $56,304,237 21.1 $46,493,614 9.0
17
Changes to the FY19 Proposed Budget
Original Proposed FY19 Revenue Estimate $27,661,318
Changes to Revenue:
Changes from the proposed tax rate to the adopted tax rate 61,805
Total Changes to Funding Available $61,805
Revised FY19 Revenue Estimates $27,723,123
Original Proposed FY19 Expenditure Estimate $27,661,318
Changes to Expenditures:
Additional Decision Packages added:
Merit @ 2.75%417,716
Pay Plan Adjustment 132,865
Total Changes to Expenditures Estimates $550,581
Revised FY19 Expenditure Estimates $28,211,899
Original Proposed Use of Fund Balance $0
Change in amount to fund balance ($488,776)
Increase (Decrease) in Revised Use of Fund Balance in the General Fund ($488,776)
Original Proposed FY19 Revenue Estimates $12,743,968
Changes to Revenue:
Total Changes to Funding Available $0
Adopted FY19 Revenue Estimates $12,743,968
Original Proposed FY19 Expenditure Estimates $8,110,276
Changes to Expenditures:
Merit @ 2.75%44,527
Pay Plan Adjustment 24,359
Total Changes to Water and Sewer Fund $68,886
Adopted FY19 Expenditure Estimates $8,179,162
GENERAL FUND (001)
WATER AND SEWER FUND (401)
18
ADOPTED BUDGETFY
2019
OPERATING
FUNDS
FY
2018
$58.6
MILLION
$58.2
MILLION
rrevenue eexpenditure
WHERE DOES THE MONEY COME FROM?
PROPERTY
TAX
PERMITS &
LICENSES
GRANTS &
INTERLOCAL
FINES OTHER
TAX
UTILITY
SERVICES
COMMUNITY
SERVICES
OTHER
WHERE DO THE DOLLARS GO?
GENERAL
GOVERNMENT
PARKS &
RECREATION
DEBT
SERVICE
FLEET
REPLACEMENT
PUBLIC
SAFETY
COMMUNITY DEVELOPMENT
& PUBLIC WORKS
Over the last 40 years, the
City’s total tax rate has
decreased by 25 cents
DID YOU KNOW?
Over
City
dec
D
CAPITAL
IMPROVEMENTS I
19
City of Friendswood, Texas
City Overview
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
$130,000 – one of the highest in the Houston area.
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.
20
City Overview
Today
Now, after 120 plus years, Friendswood has grown to around 40,905. 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.
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.
21
City Overview
Education
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).
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. 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.
Quality Lifestyle
As with any City, the goal is planning for continued quality growth to create a well-balanced
community. Friendswood officers 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 that will complement and enhance the unique
community environment that has been carefully built over the past 100 years; one that has
come to be cherished by residents and business owners alike.
Long Term Planning
A Multi-Year Financial Plan (MYFP) was developed in 2006. Originally, staff was directed to
develop a plan to forecast the City’s financial condition through 2020, the projected build-
out date. The first version of this plan was drafted and later reduced in scope to a five year
projection. At this time, the MYFP will continue to help plan and forecast in five year
increments.
The MYFP is based on the City’s strategic planning efforts, including the Comprehensive
Land Use Plan, Vision 2020 and the Capital Improvements Plan. The departmental
operational plan fund requirements for programs and services are included in the MYFP as
well. Funding needs and available resources, both current and alternative revenue
enhancements, are identified. Expenditures are projected based on departmental needs
assessments and are organized based on “one-time” and “on-going” expenditures. In
collaboration with Council, the plan is updated at least annually and serves as the basis of
budget development.
22
Community Demographics
Demographics
Land size 21.2 sq. miles
Friendswood population est. 40,905
Number of households 14,966
Population by age
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%
Median Age – 41
Average household size - 2.82
2017 est. annual household income -
$137,732
98% high school graduation rate
44% of residents have a bachelor’s degree
16% of residents have a graduate degree
Houston DMA population- 6,820,783
Labor Force and Economic Base
Labor Pool: 18-65
Friendswood: 19,807
Houston Area: 3,310,294
Employment by occupation
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
Aerospace and Aviation
Medical and Life Sciences
Information Technology
Specialty Chemicals
Tourism
Maritime
Top Employers
Friendswood ISD
H.E. Butt Grocery Company
Kroger Texas, LP
Clear Creek ISD
City of Friendswood
Friendship Haven Healthcare &
Rehabilitation
McDonald’s (2 locations)
U.S. Post Office
Brookdale Senior Living
UTMB
Top Non-Residential Taxpayers
Texas-New Mexico Power Co.
A-S 108 Friendswood Crossing Shopping
Center
H.E. Butt Grocery Company
HCP Friendswood LLC – Brookdale Senior
Living
Autumn Creek Dev LTD
CHP Friendswood SNF, LLC – Friendship
Haven
Comcast of Houston LLC
Frontier Land V P LL
Friendswood Huntington Woods
Kroger Texas, LP
Financial Status
City Bond Rating:
Standard and Poor’s:
General Obligation “AA+”
Revenue Bonds “AA-“
Tax Year 2018 Assessed Value:
4,294,153,750
Tax Year 2018 Estimated Taxable Value:
3,374,237,059
Actual FY 2016-17
Sales tax revenue: $6,771,869
Projected FY 2017-18
Sales tax revenue: $8,339,990
Total sales tax rate: 8.25%
6.25% State
2.00% City
Adopted Tax Year 2018
City property tax rate: $0.5324
$0.4372 General Fund
$0.0952 Debt Service
23
Community Demographics
Quality of Life
2017 average homestead value $338,087
2017 average taxable home
value $269,220
2017 average new home value $375,142
2018 1st Quarter Cost of Living Index
9 Houston 96.9
9 Atlanta 99.0
9 Chicago 124.1
9 Miami 115.2
9 Los Angeles 147.1
9 Washington, DC 153.
9 New York 245.4
2017 Low crime rate per 1,000 population
Friendswood 8.93
Alvin 20.16
Deer Park 15.79
Galveston 40.12
Houston 52.24
League City 17.23
Pearland 16.48
Sugar Land 15.15
Webster 80.81
Education
Served by 2 Public School Districts
(in order by land area served)
Friendswood ISD
Web: https://myfisd.com
Clear Creek ISD
Web: http://www.ccisd.net
Recreation
10 City parks
2 County parks
266 acres of green space, nature trails
and sports fields
Adult, Youth, and Senior programs
Annual special events with 10,000
attendees include July 4 celebration,
Memorial Day Celebration, Flap Jack Fun
Run, Santa in the Park, Daddy &
Daughter Dance, Youth Fishing Derby,
Youth Sports Day Program, Movies in the
Park, and Concerts in the Park.
24
Fiscal Year Fact Sheet
Net Assessed Property Valuation (estimated as of 7/24/18) $3,374,237,059
Adopted Tax Rate per $100 Valuation $0.5324
Square Miles approx. 21
Population, Estimated as of 7/01/18 40,905
Staffing FY18 FY19
Full-time employees (FTE) 209.00 212.00
Part-time employees (FTE) 19.49 20.15
Total employees 228.49 232.15
Number of Utility Customers as of 7/2/18 FY18 FY19
Water 13,627 13,676
Sewer 12,601 12,658
(Utility customer numbers reflect new connections net of Hurricane Harvey related disconnections)
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 $16.10 + tax (includes curbside recycling fee)
25
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
26
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
27
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.
28
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.
29
City Planning for the Future (cont’d)
Planning Tool Purpose Budgetary Impacts
Emergency Operations Plan
(2016 Update)
Hazard Mitigation Plan
(2015 Update)
Details the 4 phases of the City’s
emergency management
program: preparedness, response,
recovery and mitigation. Provides a
guideline to how the city will respond to
all hazards that may affect the city.
Ensures the City’s compliance with state
and federal requirements on local hazard
mitigation plans. Identifies how the city
will mitigate hazards that affect the city
to create a more resilient community.
The EOP is 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).
The Hazard Mitigation Plan allows the
City to qualify for pre and post disaster
mitigation funding.
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 and Strategic
Plan
(2015)
Targets and encourages business and
industries whose creation, expansion or
relocation to Friendswood will stimulate
the City’s economy
Operating budget includes funding for
marketing and advertising costs
identified in the Plans to meet the
City’s economic development goals.
Library Long-Range
Strategic Plan
(2012)
Provides citizen survey results and
Library Planning Committee input calling
for the expansion or relocation of the
City’s existing Library facility
Addresses library service recommended
to meet the needs of Friendswood’s
growing population
Additional operational costs and debt
service payments will be included in
the City’s future operating budgets.
Multi-Year Financial Plan
(2018)
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
(2019)
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
30
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31
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
Court Security/Technology
DEBT SERVICE FUND
(TAXES)
Modified Accrual Basis of
Accounting/Budgeting
1776 PARK TRUST
FUND
Accrual Basis of
Accounting/Budgeting
CAPITAL PROJECT
FUNDS
Modified Accrual Basis of
Accounting/Budgeting
CIP FUNDS
TDRA Grant Fund
Sidewalk Installation Fund
Parkland Dedication Fund
Street/Economic Development Fund
General Obligation Bonds
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
32
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 FY17 actual;
FY18 Original and Amended budgets as well as year-to-date actual through June; and the FY19
Adopted Budget. The General Fund and the Bond Construction 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 three
Special Revenue Funds.
Police Investigation Fund
Fire/EMS Donation Fund
Municipal Court Building Security/Technology Fund
Tax Debt Service Fund
The Tax Debt Service Fund is a governmental fund used to account for property taxes levied
for payment of principal and interest on general long-term debt of the City.
Capital Project Funds
Capital Project Funds are governmental funds used to account for the acquisition or
construction of major capital facilities (other than those financed by Proprietary Funds). The
Bond Construction Funds are presented as one Capital Projects Fund in the Comprehensive
Annual Financial Report. However, the City budgets each of the two components (2010
General Obligation Bonds and 2015-2017 General Obligation Bonds) as a separate Capital
Projects Fund. There are seven budgeted capital project funds.
2010 General Obligation Bonds Fund
2015-2017 General Obligation Bonds Fund
TDRA Grant Fund
Sidewalk Installation Fund
Park Land Dedication Fund
Streets Maintenance Fund
Economic Development Fund
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.
33
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
34
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
Court
Security/Technology
TX Dept. Rural Affairs
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
35
Financial Management Policy
(with adopted revisions 10-1-2018)
36
Financial Management Policy
(with adopted revisions)
Introduction
The City of Friendswood assumes an important responsibility to its citizens and customers to
carefully account for public funds, to manage City finances wisely and to plan for the adequate
funding of services desired by the public.
The main goal of this Policy is to help the City achieve a long-term, stable and positive, financial
condition. The City’s financial management, as directed by this Policy, is based on the foundation
of integrity, prudent stewardship, planning, accountability and full disclosure.
The purpose of the Policy is to provide guidance for planning and directing the City’s daily financial
affairs. This Policy provides a framework in pursuit of the following objectives.
Financial Objectives
Revenues
Design and administer a revenue system that will assure a reliable, equitable and sufficient
revenue stream to support desired City services.
Expenditures
Identify priority services, establish and define appropriate service levels and administer
the expenditure of available resources to assure fiscal stability and the effective and
efficient delivery of these services.
Fund Balance/Retained Earnings
Maintain the fund balance and retained earnings of the various operating funds at levels
sufficient to protect the City’s credit worthiness, as well as its financial position, during
times of emergency.
Capital Expenditures and Improvements
Annually review and monitor the condition of the City’s capital equipment and
infrastructure, setting priorities for its replacement and renovation based on needs,
funding alternatives and availability of resources.
Debt Management
Establish guidelines for debt financing that will provide needed capital equipment and
infrastructure improvements, while minimizing the impact of debt payments on current
and future revenues.
Investments
Invest the City’s operating cash to ensure its safety, provide necessary liquidity and
maximize yield. Return on investment is of least importance compared to the safety and
liquidity objectives.
Intergovernmental Relations
Coordinate efforts with other governmental agencies to achieve common policy objectives,
share the cost of providing governmental services on an equitable basis and support
appropriate favorable legislation at the state and federal levels.
Grants
Aggressively investigate, pursue and effectively administer federal, state and foundation
grants-in-aid, which address the City’s current priorities and policy objectives.
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Economic Development
Initiate, encourage and participate in economic development efforts to create job
opportunities and strengthen the local economy and tax base.
Fiscal Monitoring
Analyze financial data and prepare reports that reflect the City’s financial performance and
economic condition.
Accounting, Auditing and Financial Reporting
Comply with prevailing federal, state and local statutes and regulations. Conform to
generally accepted accounting principles as promulgated by the Governmental Accounting
Standards Board (GASB), American Institute of Certified Public Accountants (AICPA) and
the Government Finance Officers Association (GFOA).
Internal Control
Maintain an environment to provide management with reasonable assurance that assets
are safeguarded against loss from unauthorized use or disposition.
Risk Management
Prevent and/or reduce financial impact to the City of claims and losses through prevention
and transfer of liability.
Budget
Develop and maintain a balanced budget (defined as a term signifying budgeted
expenditures being offset by budgeted revenues), which presents a clear understanding of
goals, service levels and performance standards. The document shall, to the extent
possible, be “user-friendly” for citizens.
I. Revenues
The City shall use the following guidelines to design and administer a revenue system that will
assure a reliable, equitable and sufficient revenue stream to support desired City services.
Balance and Diversification in Revenue Sources
The City shall strive to maintain a balanced and diversified revenue system to protect the
City from fluctuations in any one source due to changes in economic conditions, which
adversely impact that source.
User Fees
For services that benefit specific users, where possible, the City shall establish and collect
fees to recover the full direct and indirect cost of those services. City staff shall review
user fees on a regular basis to calculate their full cost recovery levels, to compare them to
the current fee structure and to recommend adjustments where necessary.
Property Tax Revenues/Tax Rate
The City shall endeavor to reduce its reliance on property tax revenues by revenue
diversification, implementation and continued use of user fees and economic development.
The City shall also strive to stabilize its tax rate and minimize tax rate increases.
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Utility/Enterprise Funds User Fees
Utility rates and enterprise funds user fees shall be set at levels sufficient to cover
operating expenditures, meet debt obligations, provide additional funding for capital
improvements and provide adequate levels of working capital.
Administrative Services Charges
The City shall prepare a cost allocation plan annually to determine the administrative
services charges due the General Fund from enterprise funds for overhead and staff
support. Where appropriate, the enterprise funds shall pay the General Fund for direct
services rendered.
Revenue Estimates for Budgeting
In order to maintain a stable level of services, the City shall use a conservative, objective
and analytical approach when preparing revenue estimates. The process shall include
analysis of probable economic changes and their impacts on revenues, historical collection
rates and trends in revenues. This approach should reduce the likelihood of actual
revenues falling short of budget estimates during the year, which otherwise could result in
mid-year service reductions.
Revenue Collection and Administration
The City shall maintain high collection rates for all revenues by keeping the revenue
system as simple as possible to facilitate payment. In addition, since a revenue source
should exceed the cost of producing it, the City shall strive to control and reduce
administrative costs. The City shall pursue to the full extent allowed by state law all
delinquent taxpayers and others overdue in payments to the City.
II. Expenditures
The City shall use the following guidelines to identify necessary services, establish appropriate
service levels and administer the expenditure of available resources to assure fiscal stability and
the effective and efficient delivery of services.
Current Funding Basis
The City shall operate on a current funding basis. Expenditures shall be budgeted and
controlled so as not to exceed current revenues.
Avoidance of Operating Deficits
The City shall take immediate corrective action, if at any time during the fiscal year,
expenditure and revenue estimates are such that an operating deficit is projected at year-
end.
Maintenance of Capital Assets
Within the resources available each fiscal year, the City shall maintain capital assets and
infrastructure at a sufficient level to protect the City’s investment, to minimize future
replacement and maintenance costs and to continue acceptable service levels.
Periodic Program Reviews
Periodic program review for efficiency and effectiveness shall be performed. Programs not
meeting efficiency or effectiveness objectives shall be brought up to required standards, or
be subject to reduction or elimination.
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Purchasing
The City shall make every effort to maximize any discounts offered by creditors/vendors.
The City will follow state law and the City of Friendswood Purchasing Manual concerning
formal bidding procedures and approval by the City Council. For purchases where
competitive bidding is not required, the City shall obtain the most favorable terms and
pricing possible.
The City Manager, or his designee, shall have the authority to approve and sign contracts
and/or purchases for budgeted goods or services that do not exceed the state law bid
limitation of $50,000. Contracts or purchases for items in excess of the state law bid limit
shall be placed on a Council agenda for action authorizing the Mayor, or his designee’s,
signature.
III. Fund Balance/Working Capital/Net Assets
The City shall use the following guidelines to maintain the fund balance and retained earnings of
the various operating funds at levels sufficient to protect the City's creditworthiness as well as its
financial position from unforeseeable emergencies.
General Fund Unassigned Fund Balance
The City shall strive to maintain the General Fund unassigned fund balance at a minimum
of 90 days of prior year audited operating expenditures.
Any unassigned funds after the fiscal year-end audit will be allowed to accumulate to build
this 90-day reserve.
After the General Fund has gathered sufficient resources, additional unassigned funds will
be allowed to accumulate for future General Fund capital improvements.
Unrestricted Net Position of Other Operating Funds; Water and Sewer Working Capital
In other operating funds, the City shall strive to maintain a positive unrestricted net
position to provide sufficient reserves for emergencies and revenue shortfalls. The
minimum working capital in the Water and Sewer Fund shall be 90 days of prior year
audited operating expenses.
Any unrestricted funds after the fiscal year-end audit will be allowed to accumulate to
build this 90-day reserve.
After these funds have gathered sufficient resources, additional unrestricted funds will be
allowed to accumulate in working capital for future utility/operating fund capital
improvements.
Use of Fund Balance/ Working Capital
Fund Balance/ Working Capital may be used in one or a combination of the following ways:
o Emergencies;
o One-time expenditures that do not increase recurring operating costs;
o Major capital purchases; and
o Start-up expenditures for new programs undertaken at mid-year, provided such
action is considered in the context of multiyear projections of program revenues
and expenditures.
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Should such use reduce the balance below the appropriate level set as the objective for
that fund, the City shall take action necessary to restore the unassigned fund balance or
working capital to acceptable levels within three years.
IV. Capital Expenditures and Improvements
The City shall annually review and monitor the condition of the City’s capital equipment and
infrastructure, setting priorities for its replacement and renovation based on needs, funding
alternatives and availability of resources.
Capital Improvements Planning Program
The City shall annually review the Capital Improvements Planning Program (CIP), the
current status of the City’s infrastructure, replacement and renovation needs and potential
new projects and update the program as appropriate. All projects, ongoing and proposed,
shall be prioritized based on an analysis of current needs and resource availability. For
every project, all operation, maintenance and replacement costs shall be fully costed. The
CIP shall also present the City’s long-term borrowing plan, debt payment schedules and
other debt outstanding or planned, including general obligation bonds, revenue bonds and
certificates of obligation.
Replacement of City Vehicles
The City shall annually prepare a schedule for the replacement of its vehicles. Within the
resources available each fiscal year, the City shall replace these assets according to this
schedule.
The Vehicle Replacement Fund will purchase all City vehicles. Departments will then make
annual contributions to this fund, based on the life expectancy of their equipment, to
replace the funds used to purchase vehicles.
Heavy equipment that cost more than $50,000 may be funded by one of the capital
expenditure financing methods discussed below.
Capital Expenditures Financing
The City recognizes that there are several methods of financing capital items. It can
budget the funds from current revenues; take the funds from fund balance/working
capital, as allowed by the Fund Balance/working capital Policy; utilize funds from grants;
or it can borrow the money through some form of debt instrument. Debt financing
includes general obligation bonds, revenue bonds, certificates of obligation and capital
lease agreements.
Capitalization Threshold for Tangible Capital Assets
The Government Finance Officers Association (GFOA) recommends that “best practice” guidelines
be followed in establishing capitalization thresholds for tangible capital-type items. Accordingly,
the following criteria shall be established with the adoption of this policy.
Individual items costing $5,000 or more will be capitalized and depreciated according to
Governmental Accounting Standards Board rules. This amount will be adjusted as changes
are recommended in GFOA’s “best practices” guidelines.
Tangible capital-type items will only be capitalized if they have any estimated useful life of
at least five years following the date of acquisition.
Capitalization thresholds will be applied to individual items rather than to groups of similar
items (e.g., desks and tables).
Adequate control procedures at the department level will be established to ensure
adequate control over non-capitalized tangible items.
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V. Debt Management
The City shall use the following guidelines for debt financing used to provide needed capital
equipment and infrastructure improvements, while minimizing the impact of debt payments on
current and future revenues.
Use of Debt Financing
Debt financing, to include general obligation bonds, revenue bonds, certificates of
obligation and capital lease agreements, shall only be used to acquire capital assets.
Amortization of Debt
Amortization of debt shall be structured in accordance with a multi-year capital
improvement plan. The term of a debt issue will never exceed the useful life of the capital
asset being financed.
Affordability Targets
The City shall use an objective, analytical approach to determine whether it can afford to
assume new debt beyond the amount it retires each year. This process shall compare
generally accepted standards of affordability to the current values for the City. These
standards shall include debt per capita, debt as a percent of taxable value and debt service
payments as a percent of current revenues and current expenditures. The process shall
also examine the direct costs and benefits of the proposed expenditures as determined in
the City’s annual update of the Capital Improvements Planning Program. The decision on
whether or not to assume new debt shall be based on these costs and benefits and on the
City’s ability to afford new debt as determined by the aforementioned standards.
Sale Process
The City shall use a competitive bidding process in the sale of debt unless the nature of
the issue warrants a negotiated bid.
Rating Agencies Presentation
Full disclosure of operations and open lines of communication shall be made available to
the rating agencies. City staff, with assistance of financial advisors, shall prepare the
necessary materials and presentation to the rating agencies.
Continuing Disclosure
The City is committed to continuing disclosure of financial and pertinent credit information
relevant to the City’s outstanding issues.
Debt Refunding
City staff and the financial advisor shall monitor the municipal bond market for
opportunities to obtain interest savings by refunding outstanding debt. A proposed
refunding of debt, for interest cost savings, should provide a present value benefit as a
percent of refunded principal of at least 3%.
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Financial Management Policy
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Continuing Compliance with Federal Tax Covenants
Arbitrage Compliance
Federal income tax laws generally restrict the ability to earn arbitrage in connection with the
Obligations. The Responsible Person (as defined below) will review the Closing Documents
periodically (at least once a year) to ascertain if an exception to arbitrage compliance
applies.
o Procedures applicable to Obligations issued for construction and acquisition purposes.
With respect to the investment and expenditure of the proceeds of the Obligations
that are issued to finance public improvements or to acquire land or personal
property, the Issuer's City Manager (such officer, together with other employees of
the Issuer who report to such officer, is collectively, the "Responsible Person") will:
o Instruct the appropriate person who is primarily responsible for the construction,
renovation or acquisition of the facilities financed with the Obligations (the "Project")
that (i) binding contracts for the expenditure of at least 5% of the proceeds of the
Obligations are entered into within 6 months of the date of closing of the Obligations
(the "Issue Date") and that (ii) the Project must proceed with due diligence;
o Monitor that at least 85% of the proceeds of the Obligations to be used for the
construction, renovation or acquisition of the Project are expended within 3 years of
the Issue Date;
o Monitor the yield on the investments purchased with proceeds of the Obligations and
restrict the yield of such investments to the yield on the Obligations after 3 years of
the Issue Date;
o Monitor all amounts deposited into a sinking fund or funds pledged (directly or
indirectly) to the payment of the Obligations, such as the Interest and Sinking Fund,
to assure that the maximum amount invested within such applicable fund at a yield
higher than the yield on the Obligations does not exceed an amount equal to the debt
service on the Obligations in the succeeding 12 month period plus a carryover amount
equal to one-twelfth of the principal and interest payable on the Obligations for the
immediately preceding 12-month period; and
o Ensure that no more than 50% of the proceeds of the Obligations are invested in an
investment with a guaranteed yield for 4 years or more.
Procedures applicable to Obligations with a debt service reserve fund. In addition to the
foregoing, if the Issuer issues Obligations that are secured by a debt service reserve fund,
the Responsible Person will:
o Assure that the maximum amount of any reserve fund for the Obligations invested
at a yield higher than the yield on the Obligations will not exceed the lesser of (1)
10% of the principal amount of the Obligations, (2) 125% of the average annual debt
service on the Obligations measured as of the Issue Date, or (3) 100% of the
maximum annual debt service on the Obligations as of the Issue Date.
Procedures applicable to Escrow Accounts for Refunding Issues. In addition to the foregoing,
if the Issuer issues Obligations and proceeds are deposited to an escrow fund to be
administered pursuant to the terms of an escrow agreement, the Responsible Person will:
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Financial Management Policy
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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 or
members of the general public has a right to use the output of the facilities (e.g.,
water, gas, electricity);
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o Monitor and record whether, at any time the Obligations are outstanding, any person,
other than the Issuer, the employees of the Issuer, the agents of the Issuer or
members of the general public has a right to use the facilities to conduct or to direct
the conduct of research;
o Monitor and record whether, at any time the Obligations are outstanding, any person,
other than the Issuer, has a naming right for the facilities or any other contractual
right granting an intangible benefit;
o Monitor and record whether, at any time the Obligations are outstanding, the facilities
are sold or otherwise disposed of; and
o Take such action as is necessary to remediate any failure to maintain compliance
with the covenants contained in the Order related to the public use of the Project.
Record Retention
The Responsible Person will maintain or cause to be maintained all records relating to the
investment and expenditure of the proceeds of the Obligations and the use of the facilities
financed or refinanced thereby for a period ending three (3) years after the complete
extinguishment of the Obligations. If any portion of the Obligations is refunded with the
proceeds of another series of tax-exempt Obligations, such records shall be maintained until
the three (3) years after the refunding Obligations are completely extinguished. Such
records can be maintained in paper or electronic format.
Responsible Persons
Each Responsible Person shall receive appropriate training regarding the Issuer's accounting
system, contract intake system, facilities management and other systems necessary to track
the investment and expenditure of the proceeds and the use of the Project financed or
refinanced with the proceeds of the Obligations. The foregoing notwithstanding, each
Responsible Person shall report to the Council whenever experienced advisors and agents
may be necessary to carry out the purposes of these instructions for the purpose of seeking
Council approval to engage or utilize existing advisors and agents for such purposes.
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VI. Investments
The City’s cash shall be invested in such a manner so as to ensure the absolute safety of principal
and interest, to meet the liquidity needs of the City and to achieve the highest possible yield in
accordance with the City’s Investment Policy. Interest earned from investments shall be
distributed to the City’s funds from which the money was provided.
VII. Intergovernmental Relations
The City shall coordinate efforts with other governmental agencies to achieve common policy
objectives, share the cost of providing government services on an equitable basis and support
appropriate favorable legislation at the state and federal levels.
Interlocal Cooperation in Delivery of Services
In order to promote the effective and efficient delivery of services, the City shall work with
other local jurisdictions to share on an equitable basis the costs of services, to share
facilities and to develop joint programs to improve service to its citizens.
Legislative Program
The City shall cooperate with other jurisdictions to actively oppose any state or federal
regulation or proposal that mandates additional City programs or services and does not
provide the funding necessary for implementation.
VIII. Grants
The City shall seek to obtain and effectively administer federal, state and foundation grants-in-aid
that address the City’s current and future priorities and policy objectives.
Grant Guidelines
The City shall seek to obtain those grants that are consistent with priority needs and
objectives identified by Council.
Indirect Costs
The City shall recover indirect costs to the maximum amount allowed by the funding
source. The City may waive or reduce indirect costs if doing so will significantly increase
the effectiveness of the grant.
Grant Review
The City shall review all grant submittals requiring an in-kind match requirement to
determine their potential impact on the operating budget, and the extent to which they
meet the City’s policy objectives. If there is a cash match requirement, the source of
funding shall be identified and approved prior to application.
Prior to submission, all grant requests will be reviewed by Administrative Services to
ensure the benefits to the City exceed the administrative costs incurred throughout the life
of the grant.
Grant Program Termination
The City shall terminate grant-funded programs and associated positions as directed by
the City Council when grant funds are no longer available, unless alternate funding is
identified.
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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. Explanatory notes will be included, as needed.
XI. Accounting, Auditing and Financial Reporting
The City shall comply with prevailing local, state and federal regulations. Its accounting practices
and financial reporting shall conform to generally accepted accounting principles as promulgated
by the Governmental Accounting Standards Board (GASB), American Institute of Certified Public
Accountants (AICPA) and the Government Finance Officers Association (GFOA). The City Council
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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.
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Charter Budget Provisions
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Charter Budget Provisions
Section 8.03. Annual Budget
(A) Content: The budget shall provide a complete financial plan of all city funds and activities and,
except as required by law or this Charter, shall be in such form as the manager deems desirable or the
council may require. A budget message explaining the budget both in fiscal terms and in terms of the
work programs shall be submitted with the budget. It shall outline the proposed financial policies of the
city for the ensuing fiscal year, describe the important features of the budget, indicate any major changes
from the current year in financial policies, expenditures, and revenues, with reasons for such changes. It
shall also summarize the city’s debt position and include such other material as the manager deems
desirable. The budget shall begin with a clear general summary of its contents; shall show in detail all
estimated income, the proposed property tax levy, and all proposed expenditures, for the ensuring fiscal
year including debt service, and an itemized estimate of the expense of conducting each department of
the city. The proposed budget expenditures shall not exceed the total of estimated income. The budget
shall be so arranged as to show comparative figures for actual and estimated income and expenditures of
the current fiscal year and actual income and expenditures of the preceding fiscal year, compared to the
estimate for the budgeted year. It shall include in separate sections:
(1) Tax levies, rates, and collections for the proceeding five years.
(2) The amount required for interest on the city’s debts, for sinking fund and for maturing serial
bonds.
(3) The total amount of outstanding city debts, with a schedule of maturities on bond issues.
(4) Anticipated net surplus or deficit for the ensuing fiscal year of each utility owned or operated by
the city and the proposed method of its disposition, subsidiary budgets for each such utility
giving detailed income and expenditure information shall be attached as appendices to the
budget.
(5) A capital program, which may be revised and extended each year to indicate capital
improvements pending or in process of construction or acquisition, and shall include the
following items which shall be attached as appendices to the budget:
(a) A summary of proposed programs;
(b) A list of all capital improvements which are proposed to be undertaken during five fiscal
years next ensuing, with appropriate supporting information as to the necessity for such
improvements;
(c) Cost estimates, method of financing and recommended time schedules for each such
improvement; and
(d) The estimated annual cost of operating and maintaining the facilities to bed constructed or
acquired.
(6) Such other information as may be required by the council.
(b) Submission: On or before the first day of August of each year, the manager shall submit to
the council a proposed budget and an accompanying message. The council shall review the
proposed budget and revise as deemed appropriate prior to general circulation for public
hearing.
(c) Public notice and hearing: The council shall post in the city hall and publish in the official
newspaper a general summary of their (its) proposed budget and a notice stating:
(1) The times and places where copies of the message and budget are available for
inspection by the public; and
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Charter Budget Provisions
(2) The time and place, not less than ten nor more than 30 days after such publication, for a
public hearing on the budget.
(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.
51
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 Multi Year Financial
Plan
December
Multi Year Financial Plan is reviewed for next 5 years.
Decision Packages for the next five years are delivered
to the Budget Team for review & updating
January
Administrative Services (AS) staff prepares summary
of Multi-Year Financial Plan (MYFP)
---------------------------------
Departmental requests for new employees are
submitted to Human Resources for job description
review & pay plan placement for salary projections.
---------------------------------
AS staff review non-property tax rates & fee structures
February
Budget Team meetings begin to review, discuss &
prioritize Multi Year Financial Plan and the Decision
Packages for upcoming budget year
---------------------------------
Workshop with Council to review MFYP
March
Budget Team meetings continue
---------------------------------
Current year “one time” decision packages are
removed from budget to create base budget
April
Budget Team reviews current year base budget to
determine for line item re-alignment to better
represent current expenditures/expenses
---------------------------------
Budget Team updates organizational charts,
narratives, goals & performance measures
September
Public Hearing on the tax rate if applicable
Budget adoption (by Sept 15th, or there soon after)
August
Proposed budget delivered to Council by Aug 1 as
required by City Charter
---------------------------------
Budget work sessions with Council
Certified values received from Harris County & AS staff
adjust proposed tax rate based on certified values
---------------------------------
AS staff adjusts proposed budget based on Council
decisions
---------------------------------
Public Hearing on the proposed budget &
Public 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
52
Budget Calendar
Month
Activity
Responsible Party
April 27 Departmental base budgets & decision packages
submitted to Budget Office
Dept Directors or Designee
May 25 Departmental Narratives, Goals & Org. Charts due to
Budget Office
Dept Directors or Designee
June 2 Review Key Budget Drivers at City Council Retreat City Council, City Mgr. and
Asst. City Mgr & Budget Team
June 25 Budget Team Meeting
Present Decision Packages and Forces at Work
Dept. Directors or Designee and
Budget Team
June 28 Ranking of Decision Packages due to Budget Office Dept Directors of Designee
June 30 Review Revenue Projections & Preliminary Budget
Priorities
Admin. Services and
Budget Team*
Review Decision Packages & align with Proposed Budget Admin. Services
July 24 Receive certified property values from Galveston Central
Appraisal District (GCAD)
GCAD
Adjust Proposed Tax Rate (if needed) Admin Services
July 24 Proposed Transmittal Letter and Budget In Brief due from
Assistant City Manager to Budget Office
Assistant City Manager
Deliver Proposed Transmittal Letter and Budget in Brief
to City Manager for review
City Manager
July 26 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 6 Proposed Budget work session with City Council City Council, City Mgr. and
Budget Team
August 22 Received certified property values GCAD/HCAD
August 30 Publication of Public Hearing on Proposed Budget Admin Services and
City Secretary’s Office
September 1 Adjust Proposed Tax Rate Admin Services
September 10 Public Hearing on Proposed Budget and Record vote on
Tax Rate
City Council, City Mgr. and
Budget Team
September 13 1st Publication of Proposed Tax Rate Admin. Services and
City Secretary’s Office
October 1 First & Final reading of ordinances adopting
Budget & Tax Rate
City Council
53
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
TAXES $25,843,037 $27,423,823 $27,423,823 $23,165,674 $28,040,101 $28,197,440
PERMITS AND LICENSES 933,895 841,816 841,816 619,564 886,008 849,000
INTERGOVERNMENTAL REVENUES 1,678,261 250,491 346,286 364,778 476,591 548,017
CHARGES FOR SERVICES 12,307,260 12,749,484 12,761,984 7,364,114 12,342,937 13,636,879
FINES 1,023,556 714,605 714,605 566,586 755,452 751,960
INTEREST EARNED 255,608 205,942 205,942 238,992 304,853 401,953
VRP REIMBURSEMENTS 375,718 380,684 380,684 285,513 380,684 550,817
MISCELLANEOUS RECEIPTS 7,578,020 998,926 1,643,528 2,113,554 2,399,943 926,078
3,346,714 12,780,958 16,217,292 2,747,637 7,308,182 12,766,009
TOTAL REVENUES $53,342,069 $56,346,729 $60,535,960 $37,466,412 $52,894,751 $58,628,153
****
EXPENDITURES
GENERAL GOVERNMENT $5,586,654 $6,026,860 $6,725,248 $4,471,138 $6,559,514 $6,091,221
PUBLIC SAFETY 14,782,789 12,851,212 17,215,240 13,336,370 17,149,340 14,023,544
COMMUNITY DEVELOPMENT
AND PUBLIC WORKS 9,076,037 10,559,285 10,812,916 6,237,782 8,693,928 11,175,380
PARKS AND RECREATION 4,512,109 4,625,986 5,191,423 3,250,059 4,839,669 4,681,024
VEHICLE REPLACEMENT FUND 513,383 381,413 1,315,951 625,371 1,315,951 316,766
CAPITAL IMPROVEMENTS 11,034,501 14,756,720 12,054,480 2,245,110 5,307,018 15,300,664
DEBT SERVICE 6,292,862 7,102,761 7,102,761 5,250,432 6,722,011 6,684,276
TOTAL EXPENDITURES $51,798,335 $56,304,237 $60,418,019 $35,416,262 $50,587,431 $58,272,875
*********
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.
FY19 uses totaling $12,766,009 for operational expenditures in the following funds:
General Fund - $488,776
2015/2016/2017 General Obligation Bonds Fund - $6,280,711
2016 Water & Sewer Bond Construction Fund - $2,901,398
Streets Improvement Fund - $2,546,868
Economic Development Improvements Fund - $415,843
Park Land Dedication Fund - $124,587
Court Security / Technology Fund - $7,826
BUDGET SUMMARY
FUND SUMMARY
(ALL FUNDS)
USE OF FUND BALANCE/
RETAINED EARNINGS
54
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
GENERAL FUND $26,348,204 $24,894,296 $25,370,181 $21,750,596 $26,443,809 $26,265,433
POLICE INVESTIGATION FUND 73,046 320 320 259,471 259,797 1,307
FIRE/EMS DONATION FUND 232,852 230,225 230,225 177,981 237,308 176,337
COURT SECURITY/TECHNOLOGY FUND 31,521 33,500 33,500 20,564 27,419 29,002
TDRA GRANT FUND 219,892 0 0 0 0 0
SIDEWALK INSTALLATION FUND 5,666 120 120 185 247 245
PARK LAND DEDICATION FUND 122,940 42,620 42,620 38,433 43,244 43,232
STREETS IMPROVEMENT FUND 1,002,151 1,382,692 1,382,692 902,056 1,544,717 1,546,740
ECONOMIC DEVELOPMENT IMPROVEMENTS FUND 333,976 462,025 462,025 301,348 516,143 514,172
TAX DEBT SERVICE FUND 2,787,211 3,248,073 3,248,073 3,141,007 3,248,405 3,243,148
GO BOND CONSTRUCTION FUNDS 6,021,474 0 0 78,680 104,907 86,403
VEHICLE REPLACEMENT FUND 378,592 382,184 659,196 577,967 674,798 557,395
WATER & SEWER FUND 11,708,352 12,276,535 12,276,535 7,026,821 11,894,220 12,743,968
2006 WATER & SEWER BOND CONSTRUCTION FUND 5,549 0 0 946 1,261 0
2009 WATER & SEWER BOND CONSTRUCTION FUND 3,638 0 0 4,213 5,617 0
2016 WATER & SEWER BOND CONSTRUCTION FUND 51,558 22,000 22,000 44,477 59,303 58,710
WATER & SEWER CIP/IMPACT FEE FUNDS 661,698 586,781 586,781 388,273 517,697 588,453
WATER & SEWER REVENUE DEBT SERVICE FUND 6,730 4,200 4,200 5,534 7,379 7,307
1776 PARK TRUST FUND 305 200 200 223 297 292
USE OF FUND BALANCE/RETAINED EARNINGS 3,346,714 12,780,958 16,217,292 2,747,637 7,308,182 12,766,009
TOTAL REVENUES $53,342,069 $56,346,729 $60,535,960 $37,466,412 $52,894,751 $58,628,153
****
EXPENDITURES
GENERAL FUND $28,687,214 $26,797,285 $34,548,681 $23,318,528 $33,155,854 $28,211,899
POLICE INVESTIGATION FUND 10,886 0 77,606 60,600 60,600 0
FIRE/EMS DONATION FUND 324,445 230,225 230,225 137,048 237,308 176,337
COURT SECURITY/TECHNOLOGY FUND 21,408 34,909 34,909 9,391 34,909 36,828
TDRA GRANT FUND 26,142 0 0 0 0 0
SIDEWALK INSTALLATION FUND 0 0 0 0 0 0
PARK LAND DEDICATION FUND 0 132,443 221,131 33,650 221,131 167,819
STREETS IMPROVEMENT FUND 0 2,322,429 2,322,429 0 0 4,093,608
ECONOMIC DEVELOPMENT IMPROVEMENTS FUND 6,834 736,378 398,317 268,826 396,817 914,015
TAX DEBT SERVICE FUND 2,825,629 3,251,429 3,251,429 2,424,801 3,250,679 3,217,119
GO BOND CONSTRUCTION FUNDS 6,725,391 6,464,476 4,815,165 349,870 477,092 6,367,114
VEHICLE REPLACEMENT FUND 513,383 381,413 1,315,951 625,371 1,315,951 316,766
WATER & SEWER FUND 7,104,265 7,934,481 8,674,209 4,744,256 6,908,204 8,479,162
2006 WATER & SEWER BOND CONSTRUCTION FUND 241,960 0 0 0 43,141 0
2009 WATER & SEWER BOND CONSTRUCTION FUND 0000337,7780
2016 WATER & SEWER BOND CONSTRUCTION FUND 1,906,603 4,302,494 803,767 681,346 803,767 2,960,108
WATER & SEWER CIP/IMPACT FEE FUNDS 000000
WATER & SEWER REVENUE DEBT SERVICE FUND 3,404,175 3,716,275 3,716,275 2,762,575 3,336,275 3,332,100
1776 PARK TRUST FUND 0 0 7,925 0 7,925 0
TOTAL EXPENDITURES $51,798,335 $56,304,237 $60,418,019 $35,416,262 $50,587,431 $58,272,875
*********
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.
FY19 uses totaling $12,766,009 for operational expenditures in the following funds:
General Fund - $488,776
2015/2016/2017 General Obligation Bonds Fund - $6,280,711
2016 Water & Sewer Bond Construction Fund - $2,901,398
Streets Improvement Fund - $2,546,868
Economic Development Improvements Fund - $415,843
Park Land Dedication Fund - $124,587
Court Security / Technology Fund - $7,826
REVENUES AND EXPENDITURES BY FUND
55
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.
56
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
PROPERTY TAX $14,672,877 $14,864,246 $14,864,246 $14,315,872 $14,864,246 $14,888,335
SALES TAX 5,438,761 5,717,840 5,717,840 3,625,728 6,136,496 6,294,492
FRANCHISE 1,661,654 1,709,283 1,709,283 849,754 1,689,145 1,675,966
MIXED DRINKS 43,775 45,364 45,364 40,394 55,282 55,282
LICENSES AND PERMITS 933,895 841,816 841,816 619,564 886,008 849,000
INTERGOVERNMENTAL REVENUES 1,458,453 250,491 346,286 364,778 476,591 548,017
CHARGES FOR SERVICES 326,961 365,007 377,507 272,951 356,496 776,645
FINES AND FORFEITURES 994,051 682,605 682,605 547,537 730,053 724,960
INTEREST EARNED 99,174 88,043 88,043 89,985 119,979 118,783
OTHER 715,846 329,601 695,291 1,018,904 1,124,384 333,953
ASSET DISPOSITION 2,757 0 1,900 5,129 5,129 0
TOTAL REVENUES $26,348,204 $24,894,296 $25,370,181 $21,750,596 $26,443,809 $26,265,433
EXPENDITURES
MAYOR & COUNCIL $299,541 $264,995 $471,369 $165,037 $439,472 $319,784
CITY SECRETARY 442,804 521,776 523,376 365,112 502,931 537,488
CITY MANAGER 976,702 1,040,567 1,312,059 854,801 1,280,128 1,015,737
ADMINISTRATIVE SERVICES 3,235,471 3,662,885 3,881,912 2,660,641 3,771,911 3,642,527
POLICE 9,469,475 10,225,179 10,419,726 7,349,414 10,412,751 11,210,483
FRIENDSWOOD VOLUNTEER FIRE 1,962,734 1,619,298 1,619,298 1,224,214 1,620,288 1,819,298
FIRE MARSHAL 3,056,896 876,658 4,968,533 4,618,759 4,918,541 915,655
COMMUNITY DEVELOPMENT 893,663 1,002,600 1,035,859 708,327 1,003,948 1,135,338
PUBLIC WORKS 2,160,152 2,457,341 2,553,375 1,496,028 2,262,343 2,434,565
LIBRARY SERVICES 1,172,245 1,216,055 1,252,247 849,123 1,223,407 1,239,090
PARKS AND RECREATION 3,339,864 3,409,931 3,939,176 2,400,936 3,616,262 3,441,934
TOTAL OPERATIONS $27,009,547 $26,297,285 $31,976,930 $22,692,392 $31,051,982 $27,711,899
STREETS $991,049 $500,000 $996,613 $523,484 $528,734 $500,000
DRAINAGE 0 0 1,000,000 0 1,000,000 0
PARKS 282,730 0 89,833 0 89,833 0
EQUIPMENT 197,805 0 485,305 102,652 485,305 0
FACILITY 206,083 0000 0
TOTAL IMPROVEMENTS $1,677,667 $500,000 $2,571,751 $626,136 $2,103,872 $500,000
TOTAL EXPENDITURES $28,687,214 $26,797,285 $34,548,681 $23,318,528 $33,155,854 $28,211,899
OPERATING TRANSFERS IN $1,371,869 $1,420,489 $1,611,427 $1,065,367 $1,611,427 $1,457,690
OPERATING TRANSFERS OUT (5,655) 0 (47,000) (16,468) (16,468) 0
CAPITAL LEASE PROCEEDS 756,0060000 0
USE OF FUND BALANCE 00000 0
INCREASE (DECREASE) IN FUND BALANCE ($216,790)($482,500)($7,614,073)($519,033)($5,117,086)($488,776)
BEGINNING FUND BALANCE $13,759,547 $13,542,757 $13,542,757 $13,542,757 $13,542,757 $8,425,671
ENDING FUND BALANCE $13,542,757 $13,060,257 $5,928,684 $13,023,724 $8,425,671 $7,936,895
** **
** Projected fund balance at September 30, 2018 is $7.9 million. Of the $7.9M, approximately $1M is considered non-spendable
or restricted and another $1.M has been assigned for future projects leaving a remaining unassigned fund balance of $5.9M.
The City's financial policies, set forth a 90-day reserve based on prior year expenditures. This year that amount is $6.7M
which is underfunded by $1.1M due to Hurricane Harvey recovery expenditures in fiscal years 2017 and 2018. Anticipated
FEMA reimbursements will replenish the City's fund balance.
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
57
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.
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.
58
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
FEDERAL GOVERNMENT $67,863 $0 $0 $252,216 $252,216 $0
STATE GOVERNMENT 4,725 0 0 733 733 0
INTEREST EARNED 458 320 320 979 1,305 1,307
OTHER 0 0 0 5,543 5,543 0
TOTAL REVENUES $73,046 $320 $320 $259,471 $259,797 $1,307
EXPENDITURES
PUBLIC SAFETY
SPECIAL OPERATIONS $10,886 $0 $77,606 $60,600 $60,600 $0
TOTAL EXPENDITURES $10,886 $0 $77,606 $60,600 $60,600 $0
OTHER FINANCING SOURCES
TRANSFERS IN (OUT)$0$0$0$0$0 $0
INCREASE (DECREASE) IN FUND BALANCE $62,160 $320 ($77,286) $198,871 $199,197 $1,307
BEGINNING FUND BALANCE $43,260 $105,420 $105,420 $105,420 $105,420 $304,617
ENDING FUND BALANCE $105,420 $105,740 $28,134 $304,291 $304,617 $305,924
FUND SUMMARY
POLICE INVESTIGATION FUNDS (101, 102 & 103)
59
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
DONATIONS $230,780 $230,000 $230,000 $176,971 235,961 $175,000
INTEREST EARNED 2,072 225 225 1,010 1,347 $1,337
REIMBURSEMENTS 000000
ASSET DISPOSITION 000000
$232,852 $230,225 $230,225 $177,981 $237,308 $176,337
EXPENDITURES
PUBLIC SAFETY $251,390 $95,168 $95,168 $73,992 $102,251 $41,280
DEBT SERVICE 63,055 135,057 135,057 63,056 135,057 135,057
TOTAL EXPENDITURES $314,445 $230,225 $230,225 $137,048 $237,308 $176,337
OTHER FINANCING SOURCES
TRANSFERS IN (OUT)$0$0$0$0$0$0
SALE OF CAPITAL ASSETS 10,000 0000$0
TOTAL OTHER FINANCING SOURCES $10,000 $0 $0 $0 $0 $0
INCREASE (DECREASE) IN FUND BALANCE ($71,593)$0 $0 $40,933 $0 $0
BEGINNING FUND BALANCE $143,264 $71,671 $71,671 $71,671 $71,671 $71,671
ENDING FUND BALANCE $71,671 $71,671 $71,671 $112,604 $71,671 $71,671
Donated funds are disbursed to the Friendswood Volunteer Fire Department on a quarterly basis.
Funds are used to purchase capital equipment; primarily fleet.
FY19 Debt Service includes the following:
8th of 8 principal & interest payment for a fire truck purchased in FY11
5th of 7 principal & interest payment for a fire truck purchased in FY15
FIRE/EMS DONATION FUND (131)
TOTAL REVENUES
FUND SUMMARY
60
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
COURT SECURITY FEES $12,656 $15,000 $15,000 $8,162 $10,883 $12,000
COURT TECHNOLOGY FEES 16,849 17,000 17,000 10,887 14,516 15,000
INTEREST EARNED 2,016 1,500 1,500 1,515 2,020 2,002
TOTAL REVENUES $31,521 $33,500 $33,500 $20,564 $27,419 $29,002
EXPENDITURES
COURT SECURITY PROJECTS $7,833 $20,511 $20,511 $9,391 $20,511 $22,430
COURT TECHNOLOGY PROJECTS 13,575 14,398 14,398 0 14,398 14,398
TOTAL EXPENDITURES $21,408 $34,909 $34,909 $9,391 $34,909 $36,828
OPERATING TRANSFERS OUT $0 $0 $0 $0 $0 $0
INCREASE (DECREASE) IN FUND BALANCE $10,113 ($1,409) ($1,409) $11,173 ($7,490) ($7,826)
BEGINNING FUND BALANCE $201,940 $212,053 $212,053 $212,053 $212,053 $204,563
ENDING FUND BALANCE $212,053 $210,644 $210,644 $223,226 $204,563 $196,737
*
* The projected 3.83% 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 6/30/2018, the fund balance equity share of the Court Security/Court Technology Fund is approximately:
Court Security is 72.7%
Court Technology is 27.3%
MUNICIPAL COURT BUILDING SECURITY & TECHNOLOGY FUND (150)
FUND SUMMARY
61
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 $0.5324 per $100 of net assessed value at
100% collection on a projected net assessed tax base of $3,374,237,059.
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 FY19, the City’s legal debt
margin is $39,638,869. This means the City could issue debt (bonds) up to an amount that
generates a maximum annual debt service requirement of $39,638,869 or less.
Legal Debt Margin Calculation
Data needed for the calculation includes the City’s estimated net assessed property valuation
($3,374,237,059), the Texas Constitution home-rule cities maximum debt service requirement
amount ($39,638,869) and the City’s maximum annual debt service requirement amount
($5,913,331).
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.
$3,374,237,059 / $100 x $1.35 = $45,552,200
The City’s maximum annual G.O. debt service requirement of $5,913,331 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 = $45,552,200 minus $5,913,331 or $39,638,869
According to the City’s Financial Advisor, a debt margin of $39,638,869 translates into
additional debt capacity of about $530 million in bonds (depending on factors such as the
number of sales and the interest environment).
62
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
AD VALOREM TAXES $2,692,862 $3,218,073 $3,218,073 $3,119,227 $3,218,073 $3,212,867
DELINQUENT PROPERTY TAXES 0 25,000 25,000 17,781 25,000 25,000
INTEREST EARNED 1,679 5,000 5,000 3,999 5,332 5,281
$2,694,541 $3,248,073 $3,248,073 $3,141,007 $3,248,405 $3,243,148
EXPENDITURES
DEBT SERVICE
PRINCIPAL $1,754,473 $4,035,051 $2,100,051 $1,844,579 $2,100,051 $2,107,699
INTEREST 1,071,156 2,137,903 1,146,128 577,472 1,146,128 1,105,170
FISCAL AGENT FEES 0 8,600 4,500 2,750 4,500 4,250
ISSUE COSTS 0 750 750 0 0 0
TOTAL EXPENDITURES $2,825,629 $6,182,304 $3,251,429 $2,424,801 $3,250,679 $3,217,119
OTHER FINANCING SOURCES (USES)
PREMIUM ON BOND ISSUANCE $92,670 $0 $0 $0 $0 $0
OPERATING TRANSFERS 0 2,930,875 0 0 0 0
TOTAL OTHER FINANCING SOURCES (USES) $92,670 $2,930,875 $0 $0 $0 $0
($38,418) ($3,356) ($3,356) $716,206 ($2,274) $26,029
BEGINNING FUND BALANCE $130,356 $91,938 $91,938 $91,938 $91,938 $89,664
ENDING FUND BALANCE $91,938 $88,582 $88,582 $808,144 $89,664 $115,693
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)
TAX DEBT SERVICE FUND (201)
FUND SUMMARY
INCREASE (DECREASE) IN FUND BALANCE
TOTAL REVENUES
63
CAPITAL PROJECT FUNDS
2010 General Obligation Bond Fund
This fund is used to account for proceeds of the sale of Permanent Improvement Bonds. The
bonds, in the amount of $20,085,000, were approved by voter election on February 1, 2003 to
fund improvements for:
Public Safety Facilities $ 7,380,000
Drainage 5,575,000
Streets and Thoroughfares 4,055,000
Centennial Park 3,075,000
Total $20,085,000
The final portion of the authorized bonds totaling $3.485 million was issued in 2010 for street
reconstruction of Blackhawk Blvd., Wandering Trails and Oak Vista Lane commenced. This will
complete all of the projects associated with the bonds authorized by voters in 2003.
2015 – 2017 General Obligation Bonds Fund
This fund is used to account for the proceeds of the general obligation bonds in the amount of
$24,085,000 approved by voters on November 5, 2013. These bonds were approved to fund
the following improvements:
Public Safety Facilities (Fire Stations) $ 6,656,000
Library Expansion 2,525,000
Parks Improvements & Land Acquisition 7,285,000
Streets and Thoroughfares 7,710,000
Total $24,085,000
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.
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.
64
Capital Project Funds
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.
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.
65
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
INTEREST EARNED $2,746 $0 $0 $564 $752 $0
TOTAL REVENUES $2,746 $0 $0 $564 $752 $0
OTHER FINANCING SOURCES
BOND PROCEEDS $0 $0 $0 $0 $0 $0
TRANSFERS OUT 0 0 0 0 0 0
TOTAL OTHER FINANCING SOURCES $0 $0 $0 $0 $0 $0
TOTAL REVENUE & FINANCING SOURCES $2,746 $0 $0 $564 $752 $0
EXPENDITURES
CAPITAL IMPROVEMENTS
PUBLIC WORKS
STREETS & DRAINAGE $240,123 $0 $25,899 $25,900 $27,962 $0
TOTAL EXPENDITURES $240,123 $0 $25,899 $25,900 $27,962 $0
($237,377) $0 ($25,899) ($25,336) ($27,210) $0
BEGINNING FUND BALANCE $264,587 $27,210 $27,210 $27,210 $27,210 $0
ENDING FUND BALANCE $27,210 $27,210 $1,311 $1,874 $0 $0
*
* This fund is expected to be closed at fiscal year end FY18 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
66
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
INTEREST EARNED $71,324 $0 $0 $78,116 $104,155 $86,403
TOTAL REVENUES $71,324 $0 $0 $78,116 $104,155 $86,403
OTHER FINANCING SOURCES (USES)
BOND PROCEEDS $5,605,000 $0 $0 $0 $0 $0
PREMIUM ON BOND ISSUANCE 342,404 0000 0
BOND ISSUANCE COSTS (95,404)0000 0
TRANSFERS IN 5,6550000 0
TRANSFERS OUT 0 0 0 0 0 0
TOTAL OTHER FINANCING SOURCES $5,857,655 $0 $0 $0 $0 $0
TOTAL REVENUE & FINANCING SOURCES $5,928,979 $0 $0 $78,116 $104,155 $86,403
EXPENDITURES
CAPITAL IMPROVEMENTS
PUBLIC WORKS
STREETS & DRAINAGE $1,325,481 $6,464,476 $4,539,006 $198,870 $198,870 $5,353,316
PARKS 1,112,473 0 181,272 61,516 181,272 1,013,798
FACILITIES
NEW FIRE STATION & EXPANSION 3,968,363 0 68,988 63,584 68,988 0
LIBRARY EXPANSION 78,9510000 0
TOTAL EXPENDITURES $6,485,268 $6,464,476 $4,789,266 $323,970 $449,130 $6,367,114
($556,289) ($6,464,476) ($4,789,266) ($245,854) ($344,975) ($6,280,711)
BEGINNING FUND BALANCE $7,181,975 $6,625,686 $6,625,686 $6,625,686 $6,625,686 $6,280,711
ENDING FUND BALANCE $6,625,686 $161,210 $1,836,420 $6,379,832 $6,280,711 ($0)
*
* This fund is used to record expenditures resulting from the General Obligations Bonds authorized in November 2013.
2015 GENERAL OBLIGATION BOND FUND (253)
FUND SUMMARY
INCREASE (DECREASE) IN FUND BALANCE
2016 GENERAL OBLIGATION BOND FUND (254)
2017 GENERAL OBLIGATION BOND FUND (255)
67
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
GRANT REVENUE $219,808 $0 $0 $0 $0 $0
INTEREST EARNED 8400000
TOTAL REVENUES $219,892 $0 $0 $0 $0 $0
OTHER FINANCING SOURCES
TRANSFERS IN (OUT)$0 $0 $0 $0 $0 $0
TOTAL OTHER FINANCING SOURCES $0$0$0$0$0$0
TOTAL REVENUE & FINANCING SOURCES $219,892 $0 $0 $0 $0 $0
EXPENDITURES
CAPITAL IMPROVEMENTS
PUBLIC SAFETY
EMERGENCY MANAGEMENT $0 $0 $0 $0 $0 $0
PUBLIC WORKS
EMERGENCY MANAGEMENT 26,14200000
TOTAL EXPENDITURES $26,142 $0 $0 $0 $0 $0
$193,750 $0 $0 $0 $0 $0
BEGINNING FUND BALANCE ($193,750)$0 $0 $0 $0 $0
ENDING FUND BALANCE $0 $0 $0 $0 $0 $0
* Fund created in FY10 to record revenue and expenditures related to the TDRA Disaster Recovery Grant,
received by the City for back-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 was closed at the end of FY17.
TDRA DISASTER RECOVERY GRANT FUND (142)
FUND SUMMARY
INCREASE (DECREASE) IN FUND BALANCE
68
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
REVENUE $5,457 $0 $0 $0 $0 $0
INTEREST EARNED 209 120 120 185 247 245
$5,666 $120 $120 $185 $247 $245
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 $5,666 $120 $120 $185 $247 $245
BEGINNING FUND BALANCE $20,587 $26,253 $26,253 $26,253 $26,253 $26,500
ENDING FUND BALANCE $26,253 $26,373 $26,373 $26,438 $26,500 $26,745
*
*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
69
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
COMMUNITY PARK FEES $121,200 $42,000 $42,000 $37,500 $42,000 $42,000
OTHER PROGRAM FEES 000000
INTEREST EARNED 1,740 620 620 933 1,244 1,232
$122,940 $42,620 $42,620 $38,433 $43,244 $43,232
EXPENDITURES
OPERATING TRANSFERS IN (OUT) $0$0$0$0$0$0
CAPITAL IMPROVEMENTS 0 132,443 221,131 33,650 221,131 167,819
$0 $132,443 $221,131 $33,650 $221,131 $167,819
INCREASE (DECREASE) IN FUND BALANCE $122,940 ($89,823) ($178,511) $4,783 ($177,887) ($124,587)
BEGINNING FUND BALANCE $179,534 $302,474 $302,474 $302,474 $302,474 $124,587
ENDING FUND BALANCE $302,474 $212,651 $123,963 $307,257 $124,587 $0
*
*Fund balance in the Park Land Dedication Fund will be depleted in FY19 for the following uses:
Community parks improvements
PARK LAND DEDICATION FUND (164)
FUND SUMMARY
TOTAL REVENUES
TOTAL EXPENDITURES
70
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
SALES TAXES $999,831 $1,382,192 $1,382,192 $897,687 $1,538,892 $1,534,124
OTHER PROGRAM FEES 000000
INTEREST EARNED 2,320 500 500 4,369 5,825 12,616
$1,002,151 $1,382,692 $1,382,692 $902,056 $1,544,717 $1,546,740
EXPENDITURES
OPERATING TRANSFERS IN (OUT)$0 $0 $0 $0 $0 $0
CAPITAL IMPROVEMENTS 0 2,322,429 2,322,429 0 0 $4,093,608
$0 $2,322,429 $2,322,429 $0 $0 $4,093,608
INCREASE (DECREASE) IN FUND BALANCE $1,002,151 ($939,737) ($939,737) $902,056 $1,544,717 ($2,546,868)
BEGINNING FUND BALANCE $0 $1,002,151 $1,002,151 $1,002,151 $1,002,151 $2,546,868
ENDING FUND BALANCE $1,002,151 $62,414 $62,414 $1,904,207 $2,546,868 $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
71
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUES
SALES TAXES $333,277 $461,825 $461,825 $299,231 $512,967 $511,374
OTHER PROGRAM FEES 000000
INTEREST EARNED 699 200 200 2,117 3,176 2,798
$333,976 $462,025 $462,025 $301,348 $516,143 $514,172
EXPENDITURES
OPERATING TRANSFERS IN (OUT)$13,125 $17,500 $17,500 $13,122 $17,500 $16,000
ADMINISTRATIVE EXPENSES 0 1,500 1,500 0 0 2,000
CONTRACT/PLANNING SERVICES 6,834 0 0 0 0 0
CAPITAL IMPROVEMENTS 0 734,878 396,817 268,826 396,817 912,015
$19,959 $753,878 $415,817 $281,948 $414,317 $930,015
$314,017 ($291,853) $46,208 $19,400 $101,826 ($415,843)
BEGINNING FUND BALANCE $0 $314,017 $314,017 $314,017 $314,017 $415,843
ENDING FUND BALANCE $314,017 $22,164 $360,225 $333,417 $415,843 $0
*
*Fund established in FY17 to record sales tax revenue collected for economic development improvements of the City's downtown area.
City of Friendswood's sales tax rate increased from 7.75% to 8.25% with voter approval in May 2016. The 1/2 cent sales tax
rate increase is distributed in the following manner:
$0.00125 for Economic Development improvements in the City's downtown area
$0.00375 for Streets maintenance and improvements
FRIENDSWOOD DOWNTOWN ECONOMIC DEVELOPMENT IMPROVEMENT FUND (175)
FUND SUMMARY
TOTAL REVENUES
TOTAL EXPENDITURES
INCREASE (DECREASE) IN FUND BALANCE
72
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.
73
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
OTHER FINANCING SOURCES
INTEREST EARNED $305 $200 $200 $223 $297 $292
$305 $200 $200 $223 $297 $292
NON-OPERATING EXPENSES
$0 $0 $7,925 $0 $7,925 $0
$0 $0 $7,925 $0 $7,925 $0
$305 $200 ($7,725)$223 ($7,628)$292
BEGINNING FUND BALANCE $31,564 $31,869 $31,869 $31,869 $31,869 $24,241
ENDING FUND BALANCE $31,869 $32,069 $24,144 $32,092 $24,241 $24,533
*
* Of the fund balance total, $10,000 is principal amount donated to the City when this fund was established.
INCREASE (DECREASE) IN FUND
TOTAL EXPENDITURES
1776 PARK IMPROVEMENTS
1776 PARK TRUST FUND (701)
FUND SUMMARY
TOTAL OTHER FINANCING SOURCES
74
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
75
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
OPERATING REVENUES
WATER REVENUES $6,392,613 $6,900,951 $6,900,951 $3,661,595 $6,616,646 $7,079,811
SEWER REVENUES 4,928,319 4,897,926 4,897,926 3,043,453 4,854,975 5,194,823
ADMINISTRATIVE FEES 270,883 362,325 362,325 204,016 306,597 340,125
SALES OF WATER METERS 42,765 35,000 35,000 25,545 35,000 35,000
MISCELLANEOUS RECEIPTS 1,600 0 0 20,844 0 0
$11,636,180 $12,196,202 $12,196,202 $6,955,453 $11,813,218 $12,649,759
OPERATING EXPENSES
ADMINISTRATIVE SERVICES 632,139 $535,137 $535,032 $425,547 565,072 $573,685
PUBLIC WORKS ADMINISTRATION 160,417 165,108 167,053 118,652 160,571 179,159
WATER UTILITIES 668,756 762,592 782,135 488,397 709,008 897,072
SEWER UTILITIES 460,427 481,399 483,439 351,423 481,795 642,137
WATER OPERATIONS 2,115,478 2,241,923 2,250,337 1,378,924 1,831,393 2,452,727
SEWER OPERATIONS 2,206,521 3,063,108 3,125,693 1,358,913 1,796,983 3,037,630
UTILITY CUSTOMER SERVICE 229,582 227,989 237,095 155,122 232,006 238,227
STORM 45,012 0 20,705 80,467 80,467 0
ENGINEERING/CAPITAL PROJECTS 136,029 157,225 157,225 101,529 135,414 158,525
TOTAL PUBLIC WORKS $6,022,222 $7,099,344 $7,223,682 $4,033,427 $5,427,637 $7,605,477
6,654,361 $7,634,481 $7,758,714 $4,458,974 $5,992,709 $8,179,162
$4,981,819 $4,561,721 4,437,488$ 2,496,479$ 5,820,509$ $4,470,597
NON-OPERATING
REVENUES (EXPENSES)
INTEREST EARNED $72,172 $80,333 $80,333 $71,368 $81,002 $94,209
CAPITAL IMPROVEMENTS (449,904)(300,000)(915,495)(285,282)(915,495)(300,000)
TRANSFERS IN (OUT)(4,262,169)(4,569,364)(4,912,162)(3,578,883)(4,912,162)(4,223,790)
TOTAL NON OPERATING ($4,639,901) ($4,789,031) ($5,747,324) ($3,792,797) ($5,746,655) ($4,429,581)
NET INCOME $341,918 ($227,310) ($1,309,836) ($1,296,318)$73,854 $41,016
BEGINNING FUND BALANCE $10,242,846 $10,584,764 $10,584,764 $10,584,764 $10,584,764 $10,658,618
ENDING FUND BALANCE $10,584,764 $10,357,454 $9,274,928 $9,288,446 $10,658,618 $10,699,634
*
*The projected retained earnings at September 30, 2018 is $10.7 million. The balance includes a 90-day
operating reserve of $2.1 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
Blackhawk WWTP Additional Capacity $1,199,110
Contingency for Possible Future 36" and 42" Distribution Line Repairs $100,000
$4,799,110
WATER AND SEWER OPERATION FUND (401)
TOTAL REVENUES
OPERATING INCOME
TOTAL EXPENDITURES
FUND SUMMARY
76
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
NON-OPERATING REVENUES
INTEREST EARNED $5,549 $0 $0 $946 $1,261 $0
TRANSFERS FROM W/S OPERATION FUND 000000
MISCELLANEOUS 000000
$5,549 $0 $0 $946 $1,261 $0
CAPITAL FINANCING ACTIVITIES
CAPITAL IMPROVEMENTS
PUBLIC WORKS
DISTRIBUTION SYSTEM IMPROVEMENTS (WATER)$239,057 $0 $0 $0 $0 $0
COLLECTION SYSTEM IMPROVEMENTS (SEWER)2,90300043,141 0
$241,960 $0 $0 $0 $43,141 $0
NON-OPERATING EXPENSES
TRANSFERS IN (OUT)$0 $0 $0 $0 $0 $0
TOTAL NON-OPERATING EXPENSES $0 $0 $0 $0 $0 $0
NET INCOME ($236,411)$0 $0 $946 ($41,880)$0
BEGINNING FUND BALANCE $278,291 $41,880 $41,880 $41,880 $41,880 $0
ENDING FUND BALANCE $41,880 $41,880 $41,880 $42,826 $0 $0
* Water & Sewer Bond Construction Fund retained earnings are expected to be depleted in FY18 with completion of
water and sewer capital improvement projects funded by the 2006 water & sewer revenue bond issuance.
2006 WATER AND SEWER BOND CONSTRUCTION FUND (418)
FUND SUMMARY
TOTAL REVENUES
TOTAL EXPENDITURES
77
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
NON-OPERATING REVENUES
INTEREST EARNED $3,638 $0 $0 $4,213 $5,617 $0
000000
MISCELLANEOUS 000000
$3,638 $0 $0 $4,213 $5,617 $0
CAPITAL FINANCING ACTIVITIES
CAPITAL IMPROVEMENTS
PUBLIC WORKS
DISTRIBUTION SYSTEM IMPROVEMENTS (WATER)$0 $0 $0 $0 $337,778 $0
COLLECTION SYSTEM IMPROVEMENTS (SEWER)000000
$0 $0 $0 $0 $337,778 $0
NON-OPERATING EXPENSES
TRANSFERS IN (OUT)$0 $0 $0 $0 $0 $0
TOTAL NON-OPERATING EXPENSES $0 $0 $0 $0 $0 $0
NET INCOME $3,638 $0 $0 $4,213 ($332,161)$0
BEGINNING FUND BALANCE $328,523 $332,161 $332,161 $332,161 $332,161 $0
ENDING FUND BALANCE $332,161 $332,161 $332,161 $336,374 $0 $0
*
* 2009 Water & Sewer Bond Construction Fund retained earnings expected to be depleted in FY18 due to anticipated
completion of the water and sewer capital improvement projects funded by the 2009 water & sewer revenue bond issue.
TOTAL REVENUES
2009 WATER AND SEWER BOND CONSTRUCTION FUND (419)
FUND SUMMARY
TOTAL EXPENDITURES
TRANSFERS FROM W/S REVENUE DEBT
78
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
NON-OPERATING REVENUES
INTEREST EARNED $51,558 $22,000 $22,000 $44,477 $59,303 $58,710
000000
BOND PROCEEDS 000000
MISCELLANEOUS 000000
$51,558 $22,000 $22,000 $44,477 $59,303 $58,710
CAPITAL FINANCING ACTIVITIES
CAPITAL IMPROVEMENTS
PUBLIC WORKS
DISTRIBUTION SYSTEM IMPROVEMENTS (WATER)$0 $0 $0 $0 $0 $0
COLLECTION SYSTEM IMPROVEMENTS (SEWER)1,906,603 4,302,494 803,767 681,346 803,767 2,960,108
$1,906,603 $4,302,494 $803,767 $681,346 $803,767 $2,960,108
NON-OPERATING EXPENSES
TRANSFERS IN (OUT)$0 $0 $0 $0 $0 $0
TOTAL NON-OPERATING EXPENSES $0 $0 $0 $0 $0 $0
NET INCOME ($1,855,045)($4,280,494)($781,767)($636,869)($744,464)($2,901,398)
BEGINNING FUND BALANCE $5,500,907 $3,645,862 $3,645,862 $3,645,862 $3,645,862 $2,901,398
ENDING FUND BALANCE $3,645,862 ($634,632) $2,864,095 $3,008,993 $2,901,398 ($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 FY19 due to use of funds for planned capital projects.
2016 WATER AND SEWER BOND CONSTRUCTION FUND (420)
FUND SUMMARY
TRANSFERS FROM W/S REVENUE DEBT
TOTAL REVENUES
TOTAL EXPENDITURES
79
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.
80
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
NON-OPERATING REVENUES
IMPACT FEES $471,999 $417,600 $417,600 $277,363 $369,817 $417,600
INTEREST EARNED 1,578 820 820 1,302 1,736 1,720
MISCELLANEOUS 000000
TOTAL NON-OPERATING REVENUES $473,577 $418,420 $418,420 $278,665 $371,553 $419,320
NON-OPERATING EXPENSES
TRANSFERS OUT $400,000 $400,000 $400,000 $300,000 $400,000 $400,000
TOTAL NON-OPERATING EXPENSES $400,000 $400,000 $400,000 $300,000 $400,000 $400,000
NET INCOME $73,577 $18,420 $18,420 ($21,335)($28,447)$19,320
BEGINNING FUND BALANCE $78,965 $152,542 $152,542 $152,542 $152,542 $124,095
ENDING FUND BALANCE $152,542 $170,962 $170,962 $131,207 $124,095 $143,415
*
* Expected increase of15.6% to Retained Earnings in this fund due to:
Residential development is expected to exceed that of FY18 (200 new residential home starts are projected).
WATER CIP/IMPACT FEE FUND (480)
FUND SUMMARY
81
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
NON-OPERATING REVENUES
IMPACT FEES $187,368 $168,000 $168,000 $108,752 $145,003 $168,000
INTEREST EARNED 753 361 361 856 1,141 1,133
MISCELLANEOUS 000000
TOTAL NON-OPERATING REVENUES $188,121 $168,361 $168,361 $109,608 $146,144 $169,133
NON-OPERATING EXPENSES
TRANSFERS OUT $100,000 $150,000 $150,000 $112,500 $150,000 $150,000
TOTAL NON-OPERATING EXPENSES $100,000 $150,000 $150,000 $112,500 $150,000 $150,000
NET INCOME $88,121 $18,361 $18,361 ($2,892)($3,856)$19,133
BEGINNING FUND BALANCE $20,042 $108,163 $108,163 $108,163 $108,163 $104,307
ENDING FUND BALANCE $108,163 $126,524 $126,524 $105,271 $104,307 $123,440
*
* Expected increase of 18.3% to Retained Earnings in this fund due to:
Residential development is expected to exceed that of FY18 (200 new residential home starts are projected).
SEWER CIP/IMPACT FEE FUND (580)
FUND SUMMARY
82
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
83
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
NON-OPERATING REVENUES
INTEREST EARNED $6,730 $4,200 $4,200 $5,534 $7,379 $7,307
TRANSFERS IN 3,403,425 3,716,375 3,716,375 2,787,281 3,716,375 3,332,100
TOTAL REVENUES $3,410,155 $3,720,575 $3,720,575 $2,792,815 $3,723,754 $3,339,407
NON-OPERATING EXPENSES
DEBT SERVICE
PRINCIPAL $220,000 $605,000 $2,540,000 $2,160,000 $2,160,000 $2,215,000 **
INTEREST 184,100 179,650 1,171,425 600,325 1,171,425 1,112,250
FISCAL AGENT FEES 1,500 750 4,850 2,250 4,850 4,850
ISSUANCE COSTS 0 0 0 0 0 0
TRANSFERS OUT 2,998,575 2,930,875 0 0 0 0 **
TOTAL EXPENDITURES $3,404,175 $3,716,275 $3,716,275 $2,762,575 $3,336,275 $3,332,100
NET INCOME $5,980 $4,300 $4,300 $30,240 $387,479 $7,307
BEGINNING FUND BALANCE $400,135 $406,115 $406,115 $406,115 $406,115 $793,594
ENDING FUND BALANCE $406,115 $410,415 $410,415 $436,355 $793,594 $800,901
*
* Retained earnings in the Water and Sewer Debt Service Fund is expected to increase by .921%.
** In 2017, a transfer to Tax Debt Service fund was made 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 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. In future years, all debt service payments of the refinanced bonds that are funded by water and
sewer revenue will be budgeted and paid out of the Water and Sewer Revenue Debt Service Fund.
WATER AND SEWER REVENUE DEBT SERVICE FUND (490)
FUND SUMMARY
84
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
85
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
OPERATING REVENUES
DEPARTMENT LEASE REVENUES $375,718 $380,684 $380,684 $285,513 $380,684 $550,817
TRANSFER FROM OTHER FUNDS 0 0 168,328 168,328 168,328 0
CAPITAL CONTRIBUTIONS 000000
ASSET DISPOSITION 0 0 0 10,460 10,460 0
INSURANCE REIMBURSEMENTS 0 0 277,012 277,013 277,013 0
INTEREST EARNED 2,874 1,500 1,500 4,981 6,641 6,578
TOTAL REVENUES $378,592 $382,184 $827,524 $746,295 $843,126 $557,395
OPERATING EXPENSES
VEHICLE REPLACEMENT PLAN
VEHICLES & EQUIPMENT $513,383 $381,413 $1,315,951 $625,371 $1,315,951 $316,766
TOTAL EXPENDITURES $513,383 $381,413 $1,315,951 $625,371 $1,315,951 $316,766
OPERATING INCOME ($134,791)$771 ($488,427)$120,924 ($472,825)$240,629
BEGINNING FUND BALANCE $1,339,002 $1,204,211 $1,204,211 $1,204,211 $1,204,211 $731,386
ENDING FUND BALANCE $1,204,211 $1,204,982 $715,784 $1,325,135 $731,386 $972,015
*
* The net value of the assets (vehicles & equipment in the fleet) included in the retaining earnings balance is about $793,510.
* This year's budget includes the following vehicle replacements:
6 Police Department vehicles (2 - Administration, 2 - Patrol and 2 - Animal Control)
1 Fire Marshal's Office
1 Community Development
VEHICLE REPLACEMENT FUND (301)
FUND SUMMARY
86
Revenue Summary Chart and Schedules by Fund
87
REVENUE SUMMARY CHART BY FUND
The adopted revenue budget for fiscal year 2018-19 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.
FY19 Adopted Budget Revenues- All Funds
$50,651,934
(Includes inter-fund transfers)
88
REVENUE SCHEDULES
ACCOUNT DESCRIPTION
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
CURRENT PROPERTY TAXES $14,282,758 $14,686,584 $14,686,584 $14,195,775 $14,686,584 $14,710,673
DELINQUENT PROPERTY TAXES 390,119 177,662 177,662 120,097 177,662 177,662
SALES TAX 5,438,761 5,717,840 5,717,840 3,625,728 6,136,496 6,294,492
TNMPCO FRANCHISE 531,002 543,312 543,312 225,037 535,233 565,000
HL&P FRANCHISE 138,039 139,557 139,557 61,940 139,647 148,000
MUNICIPAL ROW ACCESS FEES 123,812 144,539 144,539 119,762 136,143 155,000
ENTEX FRANCHISE 88,095 88,095 88,095 90,544 90,544 94,544
CABLE FRANCHISE 357,513 434,315 434,315 165,108 342,661 392,661
VIDEO SERVICE FRANCHISE 258,774 292,354 292,354 99,297 281,017 263,017
PEG FEES 123,258 10,600 10,600 52,881 112,156 0
WASTE CONNECTIONS TX FRANCHISE 41,161 56,511 56,511 35,185 51,744 57,744
MIXED DRINK TAX 43,775 45,364 45,364 40,394 55,282 55,282
TAXES $21,817,067 $22,336,733 $22,336,733 $18,831,748 $22,745,169 $22,914,075
WRECKER PERMITS $45 $20 $20 $0 $0 $20
ALCOHOLIC BEVERAGE PERMIT 4,375 5,560 5,560 9,690 12,920 10,000
NOISE ORDINANCE PERMIT 190 180 180 180 240 200
ANIMAL ESTABLISHMENT PERMITS 10 0 0 10 10 0
PIPELINE PERMITS 35 0 0 0 0 0
NETWORK NODES AND POLES 0 0 0 0 0 10,000
AFTER HOURS INSPECTION 75 75 75 0 0 75
BUILDING PERMITS 441,812 383,811 383,811 299,934 407,479 397,024
ELECTRIC PERMITS 55,236 49,500 49,500 32,775 52,552 55,205
GAS PERMIT FEE 16,609 0 0 4,472 4,472 0
PLUMBING PERMITS 43,176 59,478 59,478 34,584 63,146 64,525
DEVELOPMENT PERMIT 150 451 451 150 479 475
AIR CONDITIONING PERMITS 21,039 21,390 21,390 15,924 22,709 24,750
PLAN INSPECTION FEES 215,600 179,862 179,862 133,781 190,953 188,055
RE INSPECTION FEES 25 89 89 75 75 90
SIGN PERMITS 2,006 1,741 1,741 1,143 1,524 1,525
ALARM PERMITS 88,029 90,388 90,388 57,159 91,212 91,215
BANNER PERMIT FEE 800 770 770 325 434 500
ANIMAL LICENSES 930 980 980 670 894 900
ELECTRICAL LICENSES 611 513 513 0 0 400
CONTRACTOR LICENSES 39,100 42,967 42,967 24,650 32,867 0
METRICOM INC AGREEMENT 4,042 4,041 4,041 4,042 4,042 4,041
LICENSES AND PERMITS $933,895 $841,816 $841,816 $619,564 $886,008 $849,000
GRANTS/FBI $567$0$0$0$0$0
BUREAU OF JUSTICE GRANTS 4,002 0 0 3,578 3,578 0
FEMA GRANTS 1,183,533 0 0 126,653 126,653 0
HOMELAND SECURITY GRANTS 5,064 0 91,980 91,980 91,980 0
GRANTS 19,125 0 0 0 0 0
TX STATE LIBRARY GRANTS 2,777 0 3,815 3,816 3,816 0
CRIMINAL JUSTICE DIVISION 48,578 52,000 52,000 45,479 52,000 52,000
LAW ENFORCEMENT TRAINING 5,068 5,068 5,068 5,142 5,142 5,142
EMERGENCY MGMT DIVISION 35,135 38,481 38,481 0 38,480 38,481
LOCAL GOVERNMENTS 9,000 12,000 12,000 10,000 12,000 12,000
HOUSTON HIDTA TASK FORCE 2,965 0 0 0 0 0
BAYOU VISTA 876 730 730 0 730 730
FRIENDSWOOD ISD 112,116 126,012 126,012 78,130 126,012 412,494
CLEAR CREEK ISD 29,647 16,200 16,200 0 16,200 27,170
INTERGOVERNMENTAL REVENUE $1,458,453 $250,491 $346,286 $364,778 $476,591 $548,017
CREDIT CARD FEES $0 $30,000 $30,000 $8,176 $11,000 $30,000
EMS BILLING 0 0 0 0 0 405,000
PLATT FEES 8,800 10,000 10,000 5,500 7,335 7,350
COMMERCIAL SITE PLAN 5,000 5,000 5,000 1,000 1,334 5,000
REZONING FEES 2,100 2,000 2,000 600 800 2,000
BOARD OF ADJUSTMENT FEES 100 133 133 500 500 700
VACATION OF EASEMENT/R-O-W 300 400 400 0 0 400
ZONING COMPLIANCE CERT 2,025 2,100 2,100 1,725 2,300 2,100
BID SPEC DOCUMENTS 100 133 133 0 0 100
ANIMAL CNTRL/SHELTER FEES 2,650 5,000 5,000 750 1,000 2,650
ANIMAL ADOPTION FEES 9,150 18,000 18,000 5,162 6,885 12,500
SWIMMING POOL FEES 25,361 26,561 26,561 22,362 29,816 29,000
RECREATION PROGRAM/EVENTS 6,180 6,000 6,000 8,550 11,400 6,000
AMPHITHEATER RENTAL FEES 0 0 0 0 0 0
CONCESSION AGREEMENTS 544 0 0 900 1,200 1,500
LAKE FRIENDSWOOD FEES 0 0 0 1,025 1,375 2,500
SPORTS COMPLEX FEES 2,325 2,955 2,955 675 900 3,000
OLD CITY PARK FEES 550 600 600 25 500 5,000
STEVENSON PARK FEES (1,965) 1,775 1,775 0 0 2,500
PAVILION FEES 17,550 11,000 11,000 14,230 18,975 14,500
GAZEBO FEES 1,625 1,872 1,872 1,825 2,435 2,500
LEAVESLEY PARK FEES 20,994 21,879 21,879 23,397 31,190 29,000
89
REVENUE SCHEDULES
ACCOUNT DESCRIPTION
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
ACTIVITY USER FEE 4,892 2,000 2,000 3,790 5,055 2,000
NON-RESIDENTAL FEE 1,375 1,500 1,500 800 1,070 1,500
LEAGUE FEES-ADULT SOFTBALL 38,739 37,849 37,849 28,027 37,700 37,000
SUMMER DAY CAMP 98,926 119,450 119,450 87,058 116,070 111,345
AEROBIC CLASS FEES 20,117 25,000 25,000 17,585 23,445 22,000
OTHER CLASS FEES 0 0 0 0 0 0
OTHER PROGRAM FEES 0 1,000 1,000 0 0 1,000
BOOTH FEES 21,086 13,000 13,000 4,875 7,615 13,000
FUN RUN RECEIPTS/DONATIONS 7,902 7,800 7,800 6,596 6,596 6,500
SPONSORSHIP FEES 30,535 12,000 24,500 27,818 30,000 19,000
CHARGES FOR SERVICES $326,961 $365,007 $377,507 $272,951 $356,496 $776,645
COURT FINES AND FEES $825,481 $529,356 $529,356 $437,375 $583,167 $581,740
WARRANTLESS ARREST (AF)20,348 19,370 19,370 13,368 17,825 17,630
WARRANTLESS ARREST (CAPWAR)48,515 48,654 48,654 31,907 42,545 42,025
CHILD SAFETY (CS)1,901 1,922 1,922 1,061 1,415 1,400
TRAFFIC FEE (TFC)5,004 4,710 4,710 2,992 3,990 3,945
HARRIS CO CHILD SAFETY 10,184 9,858 9,858 9,798 13,064 12,935
ADMINISTRATIVE FEE - DPTS 2,666 2,692 2,692 1,427 1,902 1,875
10% TP - COURT ADM (35)2,735 2,734 2,734 1,633 2,178 2,155
40% TP - CITY FUNDS (35)10,947 10,942 10,942 6,540 8,720 8,625
JURY FEE $3 18 18 18 9 12 15
STATE TRAFFIC (5% CITY)2,502 2,357 2,357 1,497 1,996 1,975
CITY'S 10% CJF 21 20 20 14 18 20
CONS COURT COST-10% ADM 23,993 15,300 15,300 12,887 17,183 17,010
CITY'S FEE 220 264 264 0 0 0
TEEN COURT PROGRAM 220 0 0 0 0 0
LIBRARY FINES 30,600 28,875 28,875 20,294 27,059 28,310
MOWING LIEN REVENUES 1,596 0 0 2,810 3,746 0
FALSE ALARMS 7,100 5,533 5,533 3,925 5,233 5,300
FINES $994,051 $682,605 $682,605 $547,537 $730,053 $724,960
INVESTMENTS $61,579 $0 $0 $34,581 $46,107 $45,647
TEXPOOL 9,406 5,387 5,387 16,115 21,486 21,272
TEXAS CLASS 17,311 17,473 17,473 20,992 27,990 27,711
TX CLASS GOVT 12,387 7,812 7,812 16,826 22,434 22,210
CHECKING ACCOUNTS (1,509) 57,371 57,371 1,471 1,962 1,943
INTEREST REVENUE $99,174 $88,043 $88,043 $89,985 $119,979 $118,783
TOWER RENTAL FEES $132,956 $92,752 $92,752 $33,956 $45,275 $95,000
MISCELLANEOUS RECEIPTS 132,935 0 1,600 88,406 117,875 0
ADMINISTRATIVE FEE-CHILD SUPPORT 1,197 1,075 1,075 809 1,079 1,075
REFUSE ADMINISTRATIVE FEE 186,352 218,467 218,467 160,258 218,467 216,675
ADMIN FEES-MISCELLANEOUS RECEIPTS 1,194 642 642 546 727 738
FALSE ALARM APPEALS 0 0 0 25 25 0
LATE FEE-ALARM PERMIT 200 40 40 30 40 40
RETURN CHECK FEES 140 175 175 35 70 175
REIMBURSEMENTS 1,438 4,000 4,000 7,147 7,147 2,800
INSURANCE 25,999 0 6,368 238,017 238,017 0
PY INSURANCE REIMBURSEMENTS 2,300 0 259,237 354,090 354,090 0
PRIOR PERIOD EXPENDITURES 24,237 0 0 0 0 0
PURCHASING REBATES 0 0 0 460 460 0
PRIOR YEAR REVENUE 2,654 0 0 0 0 0
DOCUMENTS 834 1,000 1,000 414 552 1,000
VENDING PROCEEDS 15 700 700 0 0 700
CONCESSION STAND AGREEMENT 11 750 750 0 0 750
DONATIONS 99,368 0 98,485 122,860 124,760 0
A/C-DONATIONS FROM FAA 100 0 0 0 0 0
SR PROGRAM DONATIONS 18,566 10,000 10,000 11,851 15,800 15,000
HURRICAN RELIEF DONATIONS 85,350 0 0 0 0 0
MISCELLANEOUS RECEIPTS $715,846 $329,601 $695,291 $1,018,904 $1,124,384 $333,953
TRANSFER FROM W/S OPER FUND $1,358,744 $1,402,989 $1,593,927 $1,052,242 $1,593,927 $1,441,690
TRANSFER FROM FDEDC FUND 13,125 17,500 17,500 13,125 17,500 16,000
SALE OF FIXED ASSETS 0 0 0 1,818 1,818 0
SALE OF CITY PROPERTY 2,757 0 1,900 3,311 3,311 0
CAPITAL LEASES 361,006 0 0 0 0 0
CAPITAL LEASE PROCEEDS 395,000 0 0 0 0 0
OTHER FINANCING SOURCES $2,130,632 $1,420,489 $1,613,327 $1,070,496 $1,616,556 $1,457,690
GENERAL FUND TOTAL REVENUES $28,476,079 $26,314,785 $26,981,608 $22,815,963 $28,055,236 $27,723,123
90
REVENUE SCHEDULES
FUND ACCOUNT DESCRIPTION
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
FUND 101 - POLICE SEIZURE FEDERAL
SEIZED REVENUES-FEDERAL $67,863 $0 $0 $252,216 $252,216 $0
INTERGOVERNMENTAL REVENUE $67,863 $0 $0 $252,216 $252,216 $0
INVESTMENTS $188 $90 $90 $353 $471 $466
TEXPOOL 16 0 0 115 153 152
TEXAS CLASS 29 10 10 150 200 198
TX CLASS GOVT 21 0 0 123 164 163
CHECKING ACCOUNTS 0 10 10 0 0 10
INTEREST REVENUE $254 $110 $110 $741 $988 $989
FUND 101 - POLICE SEIZURE FEDERAL TOTAL $68,117 $110 $110 $252,957 $253,204 $989
FUND 102 - POLICE SEIZURE STATE
SEIZED REVENUES-STATE $4,725 $0 $0 $733 $977 $0
SEIZED REVENUES-COUNTY 0 0 0 5,543 7,391 0
INTERGOVERNMENTAL REVENUE $4,725 $0 $0 $6,276 $8,368 $0
INVESTMENTS $94 $150 $150 $40 $53 $53
TEXPOOL 91515121617
TEXAS CLASS 34 20 20 18 24 24
TX CLASS GOVT 21 0 0 123 164 163
CHECKING ACCOUNTS (8)25 25 1 1 0
INTEREST REVENUE $150 $210 $210 $194 $258 $257
FUND 102 - POLICE SEIZURE STATE TOTAL $4,875 $210 $210 $6,470 $8,626 $257
FUND 103 - FEDERAL TREASURY FUND
INVESTMENTS $42 $0 $0 $18 $25 $25
TEXPOOL 40081011
TEXAS CLASS 4 0 0 10 13 14
TX CLASS GOVT 4 0 0 8 11 11
CHECKING 000000
INTEREST REVENUE $54 $0 $0 $44 $59 $61
FUND 103 - FEDERAL TREASURY FUND TOTAL $54 $0 $0 $44 $59 $61
FUND 131 - FIRE/EMS DONATION FUND
INVESTMENTS $1,605 $0 $0 $444 $592 $586
TEXPOOL 142 50 50 168 224 223
TEXAS CLASS 168 50 50 215 287 285
TX CLASS GOVT 163 75 75 170 226 225
CHECKING ACCOUNTS (6)50 50 13 18 18
INTEREST REVENUE $2,072 $225 $225 $1,010 $1,347 $1,337
DONATIONS $230,780 $230,000 $230,000 $176,971 $235,961 $175,000
SALE OF FIXED ASSETS 10,000 0 0 0 0 0
MISCELLANOUS RECEIPTS $240,780 $230,000 $230,000 $176,971 $235,961 $175,000
FUND 131 - FIRE/EMS DONATION FUND TOTAL $242,852 $230,225 $230,225 $177,981 $237,308 $176,337
FUND 142 - TDRA DISASTER REC GRANT
FEDERAL GOVERNMENT $219,808 $0 $0 $0 $0 $0
INTERGOVERNMENTAL REVENUE $219,808 $0 $0 $0 $0 $0
INVESTMENTS ($1,095)$0 $0 $0 $0 $0
TEXPOOL 31700000
TEXAS CLASS 591 0 0 0 0 0
TX CLASS GOVT 368 0 0 0 0 0
CHECKING ACCOUNTS (97)00000
INTEREST REVENUE $84 $0 $0 $0 $0 $0
FUND 142 - TDRA DISASTER REC GRANT TOTAL $219,892 $0 $0 $0 $0 $0
FUND 150 - COURT TECH/BLDG SECURITY
BLDG SECURITY FUND $12,656 $15,000 $15,000 $8,162 $10,883 $12,000
TECHNOLOGY FUND 16,849 17,000 17,000 10,887 14,516 15,000
COURT SECURITY FEES $29,505 $32,000 $32,000 $19,049 $25,399 $27,000
INVESTMENTS $1,471 $150 $150 $633 $844 $836
TEXPOOL 138 150 150 254 339 336
TEXAS CLASS 258 200 200 339 452 448
TX CLASS GOVT 180 500 500 271 361 358
CHECKING ACCOUNTS (31)500 500 18 24 24
INTEREST REVENUE $2,016 $1,500 $1,500 $1,515 $2,020 $2,002
FUND 150 - COURT TECH/BLDG SECURITY TOTAL $31,521 $33,500 $33,500 $20,564 $27,419 $29,002
FUND 160 - SIDEWALK INSTALLATION FUND
SIDEWALK INSTALLATION $5,457$0$0$0$0$0
MISCELLANOUS RECEIPTS $5,457 $0 $0 $0 $0 $0
INVESTMENTS $155 $0 $0 $79 $105 $105
TEXPOOL 14 0 0 31 41 41
LONE STAR INVEST POOL 0 10 10 0 0 0
91
REVENUE SCHEDULES
FUND ACCOUNT DESCRIPTION
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
TEXAS CLASS 23 22 22 41 55 55
TX CLASS GOVT 19 38 38 33 44 44
CHECKING ACCOUNTS (2)50 50 1 2 0
INTEREST REVENUE $209 $120 $120 $185 $247 $245
FUND 160 - SIDEWALK INSTALLATION FUND TOTAL $5,666 $120 $120 $185 $247 $245
FUND 164 - PARK LAND DEDICATION FUND
COMMUNITY PARKS $121,200 $42,000 $42,000 $37,500 $50,000 $42,000
MISCELLANOUS RECEIPTS $121,200 $42,000 $42,000 $37,500 $50,000 $42,000
INVESTMENTS $1,755 $0 $0 $908 $1,211 $1,199
TEXPOOL 05050000
TEXAS CLASS 0 67 67 0 0 0
TEXAS CLASS GOVT 0 153 153 0 0 0
CHECKING ACCOUNTS (15)350 350 25 33 33
INTEREST REVENUE $1,740 $620 $620 $933 $1,244 $1,232
FUND 164 - PARK LAND DEDICATION FUND TOTAL $122,940 $42,620 $42,620 $38,433 $51,244 $43,232
FUND 170 - STREET IMPROVEMENTS FUND
SALES TAX $999,831 $1,382,192 $1,382,192 $897,687 $1,538,892 $1,534,124
TAXES $999,831 $1,382,192 $1,382,192 $897,687 $1,538,892 $1,534,124
INVESTMENTS $1,966 $0 $0 $0 $0 $5,767
TEXPOOL 128 75 75 688 1,508 1,988
TEXAS CLASS 91 100 100 1,977 2,362 2,611
TX CLASS GOVT 118 125 125 1,607 1,858 2,122
CHECKING ACCOUNTS 17 200 200 97 97 128
INTEREST REVENUE $2,320 $500 $500 $4,369 $5,825 $12,616
FUND 170 - STREET IMPROVEMENTS FUND TOTAL $1,002,151 $1,382,692 $1,382,692 $902,056 $1,544,717 $1,546,740
FUND 175 - ECONOMIC DEVELOPMENT IMPROVEMENT FUND
SALES TAX $333,277 $461,825 $461,825 $299,231 $512,967 $511,374
TAXES $333,277 $461,825 $461,825 $299,231 $512,967 $511,374
INVESTMENTS $593 $0 $0 $969 $1,293 $1,280
TEXPOOL 38 25 25 326 535 431
TEXAS CLASS 27 50 50 445 694 588
TX CLASS GOVT 35 50 50 355 573 469
CHECKING ACCOUNTS 6 75 75 22 81 30
INTEREST REVENUE $699 $200 $200 $2,117 $3,176 $2,798
FUND 175 - ECONOMIC DEVELOPMENT IMPROVEMENT FUND TOTAL $333,976 $462,025 $462,025 $301,348 $516,143 $514,172
FUND 201 - TAX DEBT SERVICE FUND
CURRENT PROPERTY TAXES $2,639,661 $3,218,073 $3,218,073 $3,119,227 $3,218,073 $3,212,867
DELINQUENT PROPERTY TAXES 53,201 25,000 25,000 17,781 23,708 25,000
TAXES $2,692,862 $3,243,073 $3,243,073 $3,137,008 $3,241,781 $3,237,867
INVESTMENTS $1,725 $2,200 $2,200 $1,677 $2,236 $2,214
TEXPOOL 15 600 600 578 770 763
TEXAS CLASS 37 700 700 975 1,300 1,288
TX CLASS GOVT (73)700 700 715 953 944
CHECKING ACCOUNTS (25)800 800 54 73 72
INTEREST REVENUE $1,679 $5,000 $5,000 $3,999 $5,332 $5,281
W/S DEBT SERVICE FUND $2,998,575 $2,930,875 $0 $0 $0 $0
PREMIUM 92,670 0 0 0 0 0
OTHER FINANCING SOURCES $3,091,245 $2,930,875 $0 $0 $0 $0
FUND 201 - TAX DEBT SERVICE FUND TOTAL $5,785,786 $6,178,948 $3,248,073 $3,141,007 $3,247,113 $3,243,148
FUND 252 - 2010 GO BONDS
TEXAS CLASS FUND 252 $2,746 $0 $0 $564 $752 $0
INTEREST REVENUE $2,746 $0 $0 $564 $752 $0
FUND 252 - 2010 GO BONDS TOTAL $2,746 $0 $0 $564 $752 $0
FUND 253 - 2015 G.O. BONDS
TEXAS CLASS $5,646 $0 $0 $1,361 $1,815 $1,797
INTEREST REVENUE $5,646 $0 $0 $1,361 $1,815 $1,797
TRANS FROM GENERAL FUND $5,655 $0 $0 $0 $0 $0
OTHER FINANCING SOURCES $5,655 $0 $0 $0 $0 $0
FUND 253 - 2015 G.O. BONDS TOTAL $11,301 $0 $0 $1,361 $1,815 $1,797
FUND 254 - 2016 G.O. BONDS (ROUND 2)
TEXAS CLASS FUND 254 $30,484 $0 $0 $13,039 $17,385 $500
INTEREST REVENUE $30,484 $0 $0 $13,039 $17,385 $500
FUND 254 - 2016 G.O. BONDS (ROUND 2) TOTAL $30,484 $0 $0 $13,039 $17,385 $500
92
REVENUE SCHEDULES
FUND ACCOUNT DESCRIPTION
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
FUND 255 - 2017 G.O. BONDS FUND (ROUND 3)
TEXAS CLASS FUND 255 $35,194 $0 $0 $63,716 $84,955 $84,106
INTEREST REVENUE $35,194 $0 $0 $63,716 $84,955 $84,106
BOND PROCEEDS $5,605,000 $0 $0 $0 $0 $0
PREMIUM 342,40400000
OTHER FINANCING SOURCES $5,947,404 $0 $0 $0 $0 $0
FUND 255 - 2017 G.O. BONDS FUND (ROUND 3) TOTAL $5,982,598 $0 $0 $63,716 $84,955 $84,106
FUND 701 - 1776 PARK TRUST FUND
INVESTMENTS $221 $25 $25 $93 $125 $123
TEXPOOL 21 25 25 37 50 50
TEXAS CLASS 39 50 50 50 66 66
TX CLASS GOVT 28 50 50 40 53 53
CHECKING ACCOUNTS (4)50 50 3 3 0
INTEREST REVENUE $305 $200 $200 $223 $297 $292
FUND 701 - 1776 PARK TRUST FUND TOTAL $305 $200 $200 $223 $297 $292
FUND 401 - WATER AND SEWER FUND
CREDIT CARD FEE $0 $70,000 $70,000 $12,074 $30,185 $85,000
SINGLE FAMILY RES 4,735,392 5,116,900 5,116,900 2,790,470 5,001,933 5,352,069
SINGLE COMMERCIAL 341,293 327,491 327,491 200,726 344,870 369,011
MULTI FAMILY RES 320,994 323,416 323,416 169,153 292,239 312,696
MULTI COMMERCIAL 47,590 47,169 47,169 31,044 48,258 51,636
SPRINKLER ONLY 854,908 992,854 992,854 414,123 826,229 884,065
OTHER 92,436 93,121 93,121 56,079 103,116 110,334
OTHER BILLED WATER REVENUE 0 0 0 0 0 0
SINGLE FAMILY RES 4,406,419 4,392,353 4,392,353 2,743,143 4,338,572 4,642,272
SINGLE COMMERCIAL 251,603 233,578 233,578 146,479 249,522 266,988
MULTI FAMILY RES 228,395 230,599 230,599 120,423 208,096 222,663
MULTI COMMERCIAL 31,882 31,654 31,654 20,758 32,070 34,315
OTHER 10,020 9,742 9,742 12,650 26,715 28,585
CHARGES FOR SERVICES $11,320,932 $11,868,877 $11,868,877 $6,717,122 $11,501,805 $12,359,634
INVESTMENTS $45,479 $32,000 $32,000 $30,246 $40,329 $39,926
TEXPOOL 6,725 400 400 11,829 15,772 15,615
TEXAS CLASS 12,952 15,000 15,000 15,867 23,801 20,946
TX CLASS GOVT 8,963 15,000 15,000 12,580 0 16,606
CHECKING ACCOUNTS (1,947)17,933 17,933 846 1,100 1,116
INTEREST REVENUE $72,172 $80,333 $80,333 $71,368 $81,002 $94,209
MISCELLANEOUS RECEIPTS $1,500$0$0$0$0$0
ADMINISTRATIVE FEE-CHILD SUPPORT 250 0 0 258 343 0
ADMINISTRATIVE FEES 202,740 240,000 240,000 139,735 200,000 200,000
SAME DAY SERVICE FEE 4,800 4,400 4,400 5,400 5,400 5,400
DISCONNECT/RECONNECT FEE 48,500 42,000 42,000 39,400 42,000 42,000
TAMPERING FEE 3,600 3,200 3,200 4,800 5,000 5,000
PULLED METER FEES 200 500 500 0 500 500
BROKEN LOCK FEE 125 25 25 75 25 25
MISCELLANEOUS RECEIPTS 7,798 0 0 0 0 0
RETURN CHECK FEE 2,870 2,200 2,200 2,275 2,300 2,200
PY INSURANCE REIMBURSEMENT 0 0 0 1,023 1,023 0
PRIOR PERIOD EXPENDITURES 100 0 0 19,820 19,822 0
SALE OF WATER METERS 42,765 35,000 35,000 25,545 35,000 35,000
MISCELLANOUS RECEIPTS $315,248 $327,325 $327,325 $238,331 $311,413 $290,125
FUND 401 - WATER AND SEWER FUND TOTAL $11,708,352 $12,276,535 $12,276,535 $7,026,821 $11,894,220 $12,743,968
FUND 418 - 2006 W/S BOND CONSTR FUND
TEXAS CLASS $5,549 $0 $0 $946 $1,261 $0
INTEREST REVENUE $5,549 $0 $0 $946 $1,261 $0
FUND 418 - 2006 W/S BOND CONSTR FUND TOTAL $5,549 $0 $0 $946 $1,261 $0
FUND 419 - 2009 W/S BOND CONSTR FUND
TEXAS CLASS FUND 419 $3,638 $0 $0 $4,213 $5,617 $0
INTEREST REVENUE $3,638 $0 $0 $4,213 $5,617 $0
FUND 419 - 2009 W/S BOND CONSTR FUND TOTAL $3,638 $0 $0 $4,213 $5,617$0
FUND 420 - 2016 W/S REVENUE BONDS
TEXAS CLASS $51,558 $22,000 $22,000 $44,477 $59,303 $58,710
INTEREST REVENUE $51,558 $22,000 $22,000 $44,477 $59,303 $58,710
FUND 420 - 2016 W/S REVENUE BONDS TOTAL $51,558 $22,000 $22,000 $44,477 $59,303 $58,710
FUND 480 - WATER CIP/IMPACT FEE FUND
CW IMPACT FEES $471,999 $417,600 $417,600 $277,363 $369,817 $417,600
CHARGES FOR SERVICES $471,999 $417,600 $417,600 $277,363 $369,817 $417,600
INVESTMENTS $1,204 $200 $200 $651 $869 $860
TEXPOOL 104 165 165 185 247 245
93
REVENUE SCHEDULES
FUND ACCOUNT DESCRIPTION
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
TEXAS CLASS 141 155 155 260 346 343
TX CLASS GOVT 128 100 100 190 253 251
CHECKING ACCOUNTS 1 200 200 16 21 21
INTEREST REVENUE $1,578 $820 $820 $1,302 $1,736 $1,720
FUND 480 - WATER CIP/IMPACT FEE FUND $473,577 $418,420 $418,420 $278,665 $371,553 $419,320
FUND 580 - SEWER CIP/IMPACT FEE FUND
CW IMPACT FEES $187,368 $168,000 $168,000 $108,752 $145,003 $168,000
CHARGES FOR SERVICES $187,368 $168,000 $168,000 $108,752 $145,003 $168,000
INVESTMENTS $584 $0 $0 $404 $539 $534
TEXPOOL 49 48 48 129 172 171
TEXAS CLASS 63 50 50 177 237 235
TX CLASS GOVT 59 48 48 135 180 179
CHECKING ACCOUNTS (2)215 215 11 13 14
INTEREST REVENUE $753 $361 $361 $856 $1,141 $1,133
FUND 580 - SEWER CIP/IMPACT FEE FUND $188,121 $168,361 $168,361 $109,608 $146,144 $169,133
FUND 490 - W/S REVENUE DEBT FUND
INVESTMENTS $4,689 $2,500 $2,500 $2,254 $3,005 $2,976
TEXPOOL 572 300 300 934 1,245 1,233
TEXAS CLASS 852 900 900 1,261 1,682 1,665
TX CLASS GOVT 649 0 0 1,022 1,362 1,349
CHECKING ACCOUNTS (32)500 500 63 85 84
INTEREST REVENUE $6,730 $4,200 $4,200 $5,534 $7,379 $7,307
TRANS FROM W/S FUND $2,903,425 $3,166,375 $3,166,375 $2,374,781 $3,166,375 $2,782,100
WATER CIP/IMPACT FEE FUND 400,000 400,000 400,000 200,000 266,667 400,000
SEWER OPERATIONS FUND 0 0 0 100,000 133,333 0
SEWER CIP/IMPACT FEE FUND 100,000 150,000 150,000 112,500 150,000 150,000
OTHER FINANCING SOURCE $3,403,425 $3,716,375 $3,716,375 $2,787,281 $3,716,375 $3,332,100
FUND 490 - W/S REVENUE DEBT FUND TOTAL $3,410,155 $3,720,575 $3,720,575 $2,792,815 $3,723,754 $3,339,407
FUND 301 - VEHICLE REPLACEMENT PLAN
INVESTMENTS $2,135 $250 $250 $2,345 $3,127 $3,097
TEXPOOL 193 265 265 756 1,007 998
TEXAS CLASS 338 276 276 1,018 1,357 1,344
TX CLASS GOVT 247 251 251 808 1,079 1,068
CHECKING ACCOUNTS (39)458 458 54 71 71
INTEREST REVENUE $2,874 $1,500 $1,500 $4,981 $6,641 $6,578
LEASE REVENUE $375,718 $380,684 $380,684 $285,513 $380,684 $550,817
INSURANCE 0 0 277,012 277,013 277,013 0
MISCELLANOUS RECEIPTS $375,718 $380,684 $657,696 $562,526 $657,697 $550,817
TRANS FROM GENERAL FUND $0 $0 $47,000 $16,468 $16,468 $0
TRANS FROM W/S OPER FUND 0 0 168,328 151,860 151,860 0
SALE OF FIXED ASSETS 27,463 0 0 10,460 10,460 0
OTHER FINANCING SOURCES $27,463 $0 $215,328 $178,788 $178,788 $0
FUND 301 - VEHICLE REPLACEMENT PLAN $406,055 $382,184 $874,524 $746,295 $843,126 $557,395
94
General and Administrative Transfers
95
TRANSFERS TO OTHER FUNDS
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/2018
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
GENERAL FUND
VEHICLE REPLACEMENT FUND $0 $0 $47,000 $16,468 $47,000 $0
TOTAL $0 $0 $47,000 $16,468 $47,000 $0
FRIENDSWOOD ECONOMIC DEVELOPMENT FUND
GENERAL FUND $13,125 $17,500 $17,500 $14,583 $17,500 $16,000
TOTAL $13,125 $17,500 $17,500 $14,583 $17,500 $16,000
WATER & SEWER OPERATING FUND
GENERAL FUND $1,358,744 $1,402,989 $1,593,927 $1,169,158 $1,593,927 $1,441,690
W/S REVENUE DEBT SERVICE FUND 2,903,425 3,166,375 3,166,375 2,638,646 3,166,375 2,782,100
VEHICLE REPLACEMENT FUND 0 0 151,860 $151,860 151,860 0
TOTAL $4,262,169 $4,569,364 $4,912,162 $3,959,664 $4,912,162 $4,223,790
WATER & SEWER REVENUE DEBT FUNDS
TAX DEBT SERVICE FUND $2,998,575 $2,930,875 $0 $0 $0 $0
TOTAL $2,998,575 $2,930,875 $0 $0 $0 $0
WATER CIP/IMPACT FEE FUND
W/S REVENUE DEBT SERVICE FUND $400,000 $400,000 $400,000 $300,000 $400,000 $400,000
TOTAL $400,000 $400,000 $400,000 $300,000 $400,000 $400,000
SEWER CIP/IMPACT FEE FUND
W/S REVENUE DEBT SERVICE FUND $100,000 $150,000 $150,000 $112,500 $150,000 $150,000
TOTAL $100,000 $150,000 $150,000 $112,500 $150,000 $150,000
TOTAL TRANSFERS TO OTHER FUNDS $7,773,869 $8,067,739 $5,526,662 $4,403,215 $5,526,662 $4,789,790
96
TRANSFERS FROM OTHER FUNDS
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/2018
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
GENERAL FUND
ECONOMIC DEVELOPMENT IMPROVEMENT FUND $13,125 $17,500 $17,500 $14,583 $17,500 $16,000
W/S OPERATION FUND 1,358,744 1,402,989 1,593,927 1,169,158 1,593,927 1,441,690
TOTAL $1,371,869 $1,420,489 $1,611,427 $1,183,741 $1,611,427 $1,457,690
TAX DEBT SERVICE FUND
W/S REVENUE DEBT SERVICE FUND $2,998,575 $2,930,875 $0 $0 $0 $0
TOTAL $2,998,575 $2,930,875 $0 $0 $0 $0
VEHICLE REPLACEMENT FUND
GENERAL FUND $0 $0 $47,000 $16,468 $47,000 $0
W/S OPERATION FUND 0 0 151,860 151,860 151,860 0
TOTAL $0 $0 $198,860 $168,328 $198,860 $0
WATER & SEWER REVENUE DEBT SERVICE FUND
W/S OPERATIONG FUND $2,903,425 $3,166,375 $3,166,375 $2,638,646 $3,166,375 2,782,100
WATER CIP/IMPACT FEE FUND 400,000 400,000 400,000 300,000 400,000 400,000
SEWER CIP/IMPACT FEE FUND 100,000 150,000 150,000 112,500 150,000 150,000
TOTAL $3,403,425 $3,716,375 $3,716,375 $3,051,146 $3,716,375 $3,332,100
TOTAL TRANSFERS FROM OTHER FUNDS $7,773,869 $8,067,739 $5,526,662 $4,403,215 $5,526,662 $4,789,790
97
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
GENERAL OBLIGATION BONDS $1,447,024 $1,732,744 $1,732,744 $1,307,229 $1,732,744 $1,741,182
CERTIFICATES OF OBLIGATIONS 000000
REFUNDING BONDS 3,967,609 4,101,325 4,101,225 3,488,575 4,100,975 4,088,150
REVENUE BONDS 386,669 785,400 785,400 316,700 405,400 405,850
OTHER TAX DEBT 210,605 348,235 348,235 74,872 313,092 314,037
TOTAL $6,011,907 $6,967,704 $6,967,604 $5,187,376 $6,552,211 $6,549,219
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:
$3,374,237,059
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.
$45,552,200 City of Friendswood's Maximum Legal Debt Service Requirement (based on tax rate of $1.35 per $100 value)
5,913,331 City of Friendswood's maximum annual debt service requirement for existing G.O. debt (will occur in fiscal year 2019)
$39,638,869 City of Friendswood's FY19 Debt Margin
According to the City's Financial Advisor, a debt margin of $39,638,869 translates into additional debt capacity of approximately $530 million in bonds
(depending on factors such as the number of sales and the interest environment).
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. This refinancing strategy did not alter the maturity date of the outstanding debt and resulted in a significant rate difference that will
lower the interest amount due over the life of the bonds.
The Water and Sewer Revenue Debt Service Fund is used to account for payment of principal and interest on all enterprise fund long-term debt of the City issued for utility capital
improvements. Accrual basis of budgeting and accounting are used in the Water & Sewer Revenue Debt Service Fund with the following exceptions: debt principal payments are
budgeted as expenses, bond issuance costs are for the full amount in the bond sale year, interfund transfers between Enterprise Funds are budgeted as income and expense. The
expenses are reclassified for reporting purposes in the CAFR.
Per the City's Financial Advisor using the Texas Attorney General's guideline for home rule cities, the City's legal debt margin is based on a tax rate of $1.35 per $100 of net assessed
property value with projected 100% collection of the tax levy. For FY19, the City's legal debt margin is $39,638,869. This means the City could issue debt (bonds) up to an amount that
generates a maximum annual debt service requirement of less than $39,638,869.
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. 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. 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.
98
YEAR PRINCIPAL INTEREST TOTAL
2019 2,107,699 1,105,170 3,212,869
2020 2,020,680 1,055,653 3,076,333
2021 2,165,447 999,837 3,165,284
2022 2,250,493 931,294 3,181,787
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 $32,274,319 $8,817,070 $41,091,389
-
0.5
1.0
1.5
2.0
2.5
3.0
3.5
MillionsTAX DEBT SERVICE TO MATURITY
PRINCIPAL INTEREST
99
TAX DEBT SERVICE FUND
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
GENERAL OBLIGATION BONDS
PRINCIPAL $660,000 $870,000 $870,000 $870,000 $870,000 $900,000
INTEREST 784,774 860,494 860,494 435,729 860,494 838,182
ISSUANCE COST 0 0 0 0 0 0
PAYING AGENT FEES 2,250 2,250 2,250 1,500 2,250 3,000
TOTAL $1,447,024 $1,732,744 $1,732,744 $1,307,229 $1,732,744 $1,741,182
REFUNDING BONDS
PRINCIPAL $885,000 $905,000 $905,000 $905,000 $905,000 $915,000
INTEREST 281,750 263,850 263,850 136,450 263,850 245,650
ISSUANCE COST 0 0 0 0 0 0
PAYING AGENT FEES 1,250 1,500 1,500 1,250 1,250 1,250
TOTAL $1,168,000 $1,170,350 $1,170,350 $1,042,700 $1,170,100 $1,161,900
OTHER TAX DEBT
PRINCIPAL $209,473 $325,051 $325,051 $69,579 $302,139 $292,699
INTEREST 382 21,684 21,684 5,293 10,953 21,338
ISSUANCE COST 750 1,500 1,500 0 0 0
PAYING AGENT FEES 0 0 0 0 0 0
TOTAL $210,605 $348,235 $348,235 $74,872 $313,092 $314,037
TOTAL TAX DEBT
SERVICE FUND $2,825,629 $3,251,329 $3,251,329 $2,424,801 $3,215,936 $3,217,119
100
93-13 PRINCIPAL - 2010 GO BONDS $120,000 $125,000 $125,000 $125,000 $125,000 $130,000
93-15 PRINCIPAL - 2012 REFUNDING GO BONDS 810,000 825,000 825,000 825,000 825,000 840,000
93-16 PRINCIPAL - 2014 REFUNDING GO BONDS 75,000 80,000 80,000 80,000 80,000 75,000
93-17 PRINCIPAL - 2015 GO BONDS 425,000 435,000 435,000 435,000 435,000 450,000
93-18 PRINCIPAL - 2016 GO BONDS 115,000 110,000 110,000 110,000 110,000 115,000
93-20 PRINCIPAL - 2017 GO BONDS 0 200,000 200,000 200,000 200,000 205,000
BOND AND GO PRINCIPAL $1,545,000 $1,775,000 $1,775,000 $1,775,000 $1,775,000 $1,815,000
93-71 PRINCIPAL - 17 COMPUTER REFRESH $134,983 $128,379 $128,379 $0 $128,379 $131,640
93-75 PRINCIPAL - 17 FVFD RADIO REPLACEMENT 74,490 69,672 69,672 69,579 69,579 70,866
93-76 PRINCIPAL - 18 RADIO REPLACEMENT 0 127,000 127,000 0 104,181 90,193
93-95 PRINCIPAL - 13 PUBLIC WORKS EQUIP 0 0 0 0 0 0
OTHER DEBT PRINCIPAL $209,473 $325,051 $325,051 $69,579 $302,139 $292,699
93-13 INTEREST - 2010 GO BONDS $113,975 $110,300 $110,300 $56,088 $110,300 $106,475
93-15 INTEREST - 2012 REFUNDING GO BONDS 200,050 183,700 183,700 95,975 183,700 167,050
93-16 INTEREST - 2014 REFUNDING GO BONDS 81,700 80,150 80,150 40,475 80,050 78,600
93-17 INTEREST - 2015 GO BONDS 245,963 235,744 235,744 120,591 235,744 224,682
93-18 INTEREST - 2016 GO BONDS 335,975 332,600 332,600 167,125 332,600 329,225
93-20 INTEREST - 2017 GO BONDS 88,861 181,850 181,850 91,925 181,850 177,800
BOND AND GO INTEREST $1,066,524 $1,124,344 $1,124,344 $572,179 $1,124,244 $1,083,832
93-71 INTEREST - 17 COMPUTER REFRESH $0 $10,033 $10,033 $0 $5,660 $3,344
93-75 INTEREST - 17 FVFD RADIO REPLACEMENT 382 5,301 5,301 5,293 5,293 4,007
93-76 INTEREST - 18 PD RADIO REPLACEMENT 0 6,350 6,350 0 0 13,987
OTHER DEBT INTEREST $382 $21,684 $21,684 $5,293 $10,953 $21,338
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 1,000 750 750 750
93-17 FISCAL FEES - 15 GO BONDS 750 750 750 750 750 750
93-18 FISCAL FEES - 16 GO BONDS 750 750 750 0 750 750
93-20 FISCAL FEES - 17 GO BONDS 0 0 0 0 0 750
FISCAL AGENT FEES $3,500 $3,750 $3,750 $2,750 $3,500 $4,250
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 0 0 0 0 0 0
93-20 ISSUE COSTS - COMPUTER REFRESH 0 0 0 0 0 0
93-21 ISSUE COSTS - PD RADIO REPLACEMENT 0 0 0 0 0 0
93-71 ISSUE COSTS - 17 COMPUTER REFRESH 750 750 750 0 0 0
93-76 ISSUE COSTS - 18 PD RADIO REPLACEMENT 0 750 750 0 0 0
ISSUE COSTS $750 $1,500 $1,500 $0 $0 $0
TOTAL FOR TAX DEBT SERVICE FUND $2,825,629 $3,251,329 $3,251,329 $2,424,801 $3,215,836 $3,217,119
DEBT SERVICE
TAX DEBT SERVICE FUND
ACCOUNT LISTING
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY 19
ADOPTED
BUDGET
101
YEAR PRINCIPAL INTEREST TOTAL
2019 $2,107,699 $1,105,170 $3,212,869
2020 2,020,680 1,055,653 3,076,333
2021 2,165,447 999,837 3,165,284
2022 2,250,493 931,294 3,181,787
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 $32,274,319 $8,817,070 $41,091,389
YEAR PRINCIPAL INTEREST TOTAL
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 $2,610,000 $1,011,725 $3,621,725
Tax Debt Service Fund
Schedule of 2010 General Obligation Bonds
By Maturity Date
Summary Schedule of Tax Debt Service to Maturity
102
Tax Debt Service Fund
YEAR PRINCIPAL INTEREST TOTAL
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 $5,865,000 716,050 6,581,050
YEAR PRINCIPAL INTEREST TOTAL
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 $2,220,000 $452,575 $2,672,575
YEAR PRINCIPAL INTEREST TOTAL
2019 $450,000 $224,682 $674,682
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 $8,325,000 $1,668,316 $9,993,316
Schedule of 2012 General Obligation Refunding Bonds
Schedule of 2014 General Obligation Refund Bonds
By Maturity Date
Schedule of 2015 General Obligation Bonds
By Maturity Date
By Maturity Date
103
Tax Debt Service Fund
YEAR PRINCIPAL INTEREST TOTAL
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 $7,120,000 $3,460,225 $10,580,225
YEAR PRINCIPAL INTEREST TOTAL
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 $5,405,000 $1,461,175 $6,866,175
YEAR PRINCIPAL INTEREST TOTAL
2019 $292,699 $21,338 $314,037
2020 165,680 13,372 179,052
2021 170,447 8,606 179,053
2022 100,493 3,688 104,181
TOTAL $729,319 $47,004 $776,323
Estimated Obligations Under Capital Leases
Schedule of 2016 General Obligation Bonds
By Maturity Date
Schedule of 2017 General Obligation Bonds
By Maturity Date
104
YEAR PRINCIPAL INTEREST TOTAL
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 $31,715,000 $9,333,350 $41,048,350
-
0.5
1.0
1.5
2.0
2.5
3.0
3.5
MILLIONSREVENUE DEBT SERVICE TO MATURITY
PRINCIPAL INTEREST
105
WATER AND SEWER DEBT SERVICE FUND
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
REVENUE BONDS
PRINCIPAL $220,000 $605,000 $605,000 $225,000 $225,000 $230,000
INTEREST 165,169 179,650 179,650 90,950 179,650 175,100
ISSUANCE COST 000000
PAYING AGENT FEES 1,500 750 750 750 750 750
TOTAL $386,669 $785,400 $785,400 $316,700 $405,400 $405,850
REFUNDING BONDS
PRINCIPAL $1,880,000 $1,935,000 $1,935,000 $1,935,000 $1,935,000 $1,985,000
INTEREST 918,109 991,875 991,775 509,375 991,775 937,150
ISSUANCE COST 000000
PAYING AGENT FEES 1,500 4,100 4,100 1,500 4,100 4,100
TOTAL $2,799,609 $2,930,975 $2,930,875 $2,445,875 $2,930,875 $2,926,250
OTHER TAX DEBT
PRINCIPAL $0 $0 $0 $0 $0 $0
INTEREST 000000
ISSUANCE COST 000000
PAYING AGENT FEES 000000
TOTAL $0 $0 $0 $0 $0 $0
CERTIFICATES OF OBLIGATION
PRINCIPAL $0 $0 $0 $0 $0 $0
INTEREST 000000
ISSUANCE COST 000000
PAYING AGENT FEES 000000
TOTAL $0 $0 $0 $0 $0 $0
TOTAL WATER AND SEWER
DEBT SERVICE FUND $3,186,278 $3,716,375 $3,716,275 $2,762,575 $3,336,275 $3,332,100
106
93-13 PRINCIPAL - 10 REFUND GO BONDS (2001 W/S)$540,000 $560,000 $560,000 $560,000 $560,000 $580,000
93-16 PRINCIPAL - 14 REFUND GO BONDS (2006 W/S)5,000 5,000 5,000 5,000 5,000 5,000
93-18 PRINCIPAL - 16 REFUND GO BONDS (2006 W/S)935,000 965,000 965,000 965,000 965,000 980,000
93-19 PRINCIPAL - 16A REFUND GO BONDS (2009 W/S)400,000 405,000 405,000 405,000 405,000 420,000
93-53 PRINCIPAL - 09 W/S BONDS 0 380,000 380,000 0 0 0
93-54 PRINCIPAL - 16 W/S BONDS 220,000 225,000 225,000 225,000 225,000 230,000
93-66 PRINCIPAL - 06 REFUND BONDS 0 0 0 0 0 0
BOND PRINCIPAL $2,100,000 $2,540,000 $2,540,000 $2,160,000 $2,160,000 $2,215,000
93-13 INTEREST - 10 REFUND GO BONDS (2001 W/S)$106,335 $75,000 $75,000 $41,700 $75,000 $57,900
93-16 INTEREST - 14 REFUND GO BONDS (2006 W/S)193,442 214,250 214,150 107,100 214,150 214,050
93-18 INTEREST - 16 REFUND GO BONDS (2006 W/S)309,503 376,075 376,075 195,275 376,075 346,900
93-19 INTEREST - 16A REFUND GO BONDS (2009 W/S)308,829 326,550 326,550 165,300 326,550 318,300
93-53 INTEREST - 09 W/S BONDS 0 0 0 0 0 0
93-54 INTEREST - 16 W/S BONDS 165,169 179,650 179,650 90,950 179,650 175,100
93-66 INTEREST - 06 REFUND BONDS 0 0 0 0 0 0
BOND INTEREST $1,083,278 $1,171,525 $1,171,425 $600,325 $1,171,425 $1,112,250
93-14 FISCAL FEES - 10 REFUND GO BONDS (2001 W/S)$750 $750 $750 $750 $750 $750
93-16 FISCAL FEES - 14 REFUND GO BONDS (2006 W/S)0 1,850 1,850 0 1,850 1,850
93-18 FISCAL FEES - 16 REFUND GO BONDS (2006 W/S)0 750 750 0 750 750
93-19 FISCAL FEES - 16A REFUND GO BONDS (2009 W/S)750 750 750 750 750 750
93-53 FISCAL FEES - 09 W/S BONDS 750 0 0 0 0 0
93-54 FISCAL FEES - 16 W/S BONDS 750 750 750 750 750 750
93-66 FISCAL FEES - 06 REFUND BONDS 0 0 0 0 0
93-67 FISCAL FEES - 14 REFUND BONDS 0 0 0 0 0 0
FISCAL AGENT FEES $3,000 $4,850 $4,850 $2,250 $4,850 $4,850
93-13 ISSUE COSTS - 10 REFUND GO BONDS (2001 W/S)$0 $0 $0 $0 $0 $0
93-16 ISSUE COSTS - 14 REFUND GO BONDS (2006 W/S)0 0 0 0 0 0
93-18 ISSUE COSTS - 16 REFUND GO BONDS (2006 W/S)0 0 0 0 0 0
93-19 ISSUE COSTS - 16A REFUND GO BONDS (2009 W/S)0 0 0 0 0 0
95-10 ISSUE COSTS - OTHER FINANCING USES 0 0 0 0 0 0
ISSUE COSTS $0 $0 $0 $0 $0 $0
TOTAL FOR WATER AND SEWER DEBT FUND $3,186,278 $3,716,375 $3,716,275 $2,762,575 $3,336,275 $3,332,100
DEBT SERVICE
WATER AND SEWER FUND
ACCOUNT LISTING
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY 19
ADOPTED
BUDGET
107
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2019 1,985,000 230,000 937,150 175,100 2,922,150 405,100 3,327,250
2020 2,040,000 235,000 883,050 170,450 2,923,050 405,450 3,328,500
2021 2,100,000 235,000 827,100 165,750 2,927,100 400,750 3,327,850
2022 1,665,000 240,000 774,225 161,000 2,439,225 401,000 2,840,225
2023 1,715,000 245,000 724,325 156,150 2,439,325 401,150 2,840,475
2024 1,770,000 250,000 665,700 151,200 2,435,700 401,200 2,836,900
2025 1,840,000 260,000 598,500 144,800 2,438,500 404,800 2,843,300
2026 1,970,000 265,000 524,000 135,600 2,494,000 400,600 2,894,600
2027 1,960,000 280,000 443,575 124,700 2,403,575 404,700 2,808,275
2028 2,045,000 290,000 359,750 114,750 2,404,750 404,750 2,809,500
2029 2,255,000 300,000 263,675 104,400 2,518,675 404,400 2,923,075
2030 2,360,000 310,000 157,800 92,200 2,517,800 402,200 2,920,000
2031 640,000 325,000 92,400 79,500 732,400 404,500 1,136,900
2032 665,000 335,000 66,300 66,300 731,300 401,300 1,132,600
2033 695,000 350,000 39,100 52,600 734,100 402,600 1,136,700
2034 720,000 365,000 12,600 38,300 732,600 403,300 1,135,900
2035 - 380,000 - 23,400 - 403,400 403,400
2036 - 395,000 - 7,900 - 402,900 402,900
TOTAL 26,425,000$ 5,290,000$ 7,369,250$ 1,964,100$ 33,794,250$ 7,254,100$ 41,048,350$
100% WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
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 1,810,000$ -$ 107,500$ -$ 1,917,500$ -$ 1,917,500$
100% WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
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 5,805,000$ -$ 1,430,100$ -$ 7,235,100$ -$ 7,235,100$
WATER AND WASTEWATER REVENUE DEBT SERVICE
SUMMARY SCHEDULE OF REVENUE DEBT SERVICE TO MATURITY
SCHEDULE OF 2001 WATERWORKS AND WASTEWATER SYSTEM
(REFINANCED AS A PORTION OF THE SERIES 2014 GENERAL OBLIGATION BONDS)
REVENUE BONDS BY MATURITY DATE
DEBT SUPPORTED BY WATERWORKS AND SEWER SYSTEM
REVENUE BONDS BY MATURITY DATE
(REFINANCED AS SERIES 2010B GENERAL OBLIGATION BONDS)
DEBT SUPPORTED BY WATERWORKS AND SEWER SYSTEM
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
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 9,850,000$ -$ 2,859,500$ -$ 12,709,500$ -$ 12,709,500$
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
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 -$ 5,290,000$ -$ 1,964,100$ -$ 7,254,100$ 7,254,100$
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
SCHEDULE OF 2016 WATERWORKS AND WASTEWATER SYSTEM
REVENUE BONDS BY MATURITY DATE
109
WATER AND WASTEWATER REVENUE DEBT SERVICE
WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
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 8,960,000$ -$ 2,972,150$ -$ 11,932,150$ -$ 11,932,150$
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
110
Capital Improvement Program
111
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.- Sportsparks, Restrooms, Pavilions, Parking Lots)
Major repairs or construction of streets (Ex.– Woodlawn, Blackhawk Boulevard
Phase II)
Water and sewer improvements (Ex.– Lift Station #23 Rehabilitation)
Drainage improvements (Ex.– Mud Gully Detention & Conveyance)
Major equipment replacements/purchases (Ex.– Computer Refresh Program)
Upon approval by City Council and funding source confirmation, the projects proposed in the
CIP for the current fiscal year will commence. The remaining unfunded projects in the future
years of the plan will be included in the operating budget, annually, as City Council determines
continued relevance of the projects and approves funding sources. The City utilizes General
Obligation Bonds, Revenue Bonds, Water and Sewer Operating Fund Working Capital, and
unassigned fund balance reserves to support its Capital Improvements Program. The
proposed projects included in this section of the operating budget document are grouped by
funding source and sorted by estimated year of the project’s completion.
The City’s CIP plan, a document published separately of the City’s operating budget, was most
recently approved by City Council in May 2017. Information from the City’s CIP plan is
included in this section of our budget document. It reflects the capital improvements
identified, to date, for inclusion in the City’s future capital budget and the capital program.
112
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 58,012. To meet the Parks and Open Space
Master Plan standard, 580 acres of park land will be needed. As our population grows toward
build-out, park land acquisition will become more of a priority in the City’s CIP. The City also
has a Pavement Master Plan that determines street construction and major repair projects for
inclusion in the CIP. Population growth and life cycles of existing streets are driving factors
in the prioritizing Pavement Master Plan capital improvements.
During the ongoing development of the CIP, stakeholders examine the relationship between
the capital improvements identified and goals outlined in City’s Vision 2020 Plan. This plan
was implemented in 1997 with foresight of the City’s build-out projected for the year 2020.
Vision 2020 calls for:
Developing Tax Base (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
113
Capital Improvement Program
Capital Improvement Program Focus
The main goal of City’s Capital Improvement Program is to preserve the existing quality of
life for Friendswood citizens as the community develops by proactively approaching
anticipated needs of the City, forecasting improvement projects and securing financial
resources. According to the proposed plan, “the program is also intended to depict financial
challenges of the City’s growth and maintenance of infrastructure that characterize the City’s
future and the associated funding requirements to meet these objectives.”
As previously stated, population growth is a major driver for our CIP development and
implementation. The 2010 census estimated Friendswood’s population at 35,805. The
population at the end of July 2018 was approximately 40,905; an 9.12% increase in 8 years
and an increase of 38.32% since the 2000 census estimate of 29,037. As previously stated,
by our community’s complete build-out in 10 to 20 years, the anticipated population is about
58,012.
As a result of this projected growth and its subsequent impact, the CIP focus over the next
five years will 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, unassigned fund balance in the City’s
General Fund and Park Land Dedication funds will support streets, parks, facilities and
drainage projects. Water and Sewer Operating Fund working capital and Water and Sewer
Revenue Bonds approved in 2006, 2009 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 $15,300,664 and includes repairs as prescribed
in the City’s streets maintenance master plan (based on severity of disrepair) and sewer line
maintenance. It also includes and listed below almost $6.1 million for ongoing phases of
several of the bond projects authorized in 2013 and $1.2 million for water and sewer utility
projects.
Streets Improvements – Blackhawk Boulevard (Link Road to Edenvale)
Parks Improvements – Restrooms, Pavilions, Parking Lots and Walking Trails
Water and Sewer Utilities Improvements –Lift Station #23 Rehabilitation,
Blackhawk Waste Water Treatment Plant – 3rd Clarifier
Further portions of this document will show that 59% 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 41% 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.
114
Capital Improvement Program
CIP Impact on the Operating Budget
The Capital Improvement Program has a direct effect on the City’s operating budget. During
the annual budget process, ongoing costs for repairs, maintenance, operational expenditures
and in some cases, new personnel cost resulting from capital improvements are addressed.
Also addressed by City Council and staff throughout each fiscal year, is the operating impact
on the budget resulting from matching grants portions of capital projects, capital lease
purchases of equipment and unassigned fund balance appropriations for capital
improvements.
For example, the following estimated maintenance and operating costs for capital
improvements are included in the proposed operating budget for fiscal year 2018 – 2019.
Annually, adjustments are made to the estimates based on the Municipal Cost Index percent
of change.
Operational supplies cost – approximately $0.39 to $1.16 per sq. ft.
Facilities electricity cost – approximately $3.86 to $3.92 per sq. ft.
Building maintenance cost – approximately $1.16 to $1.63 per sq. ft.
Janitorial services cost – approximately $1.14 to $1.33 per sq. ft.
Water, sewer & storm water line cleaning/maintenance – approximately $1,994 per mile
Wastewater Treatment – approximately $1.39 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
$3,009,162
4%
Street
Improvements
$21,471,217
31%
Parks &
Recreation
Improvements
$1,349,627
2%
Water
Improvements
$23,309,200
34%
Sewer
Improvements
$19,329,108
28%
Drainage
Improvements
$1,000,000
1%
Proposed CIP Funding Uses
Fiscal Years 2019 - 2023
$69,468,314
115
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.
FY19
Operating Budget
$58,272,875
FY19
Capital Budget
$15,300,664FY19 Annual Capital Project
Operating Impact
$60,744 (estimated)
116
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
FY19
Other funding sources such as state and federal grants, donations, inter-local agreements,
capital leases and unassigned 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 $1.8
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.
117
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 FY19 and $500,000 for each fiscal year 2020
through 2023.
The City’s recommended significant non-routine capital expenditures for the next five years
of the CIP plan, totaling $69.5 million, will be detailed in further parts of this section of the
budget document. The following tables summarize the CIP plan expenditures by project year
and category. Schedules follow which provide proposed project names, accounting project
identification numbers (if assigned), budget estimates and operating impact (if any).
Park Land Dedication
Fund Supported
$335,829
1%
General Fund
Operating
Budget
Supported
$3,500,000
5%
General
Obligation Bonds
Supported
$6,367,114
9%
Streets
Improvements
Fund Supported
$13,617,901
20%
Economic
Development
Fund Supported
$3,009,162
4%
Water & Sewer
Operating Fund
Supported
$1,500,000
2%
Water & Sewer
Revenue Bonds
Supported
$41,138,308
59%
Proposed CIP Funding Uses
Fiscal Years 2019 - 2023
$69,468,314
118
Capital Improvement Program
Proposed General
Obligations Funds 2019 2020 2021 2022 2023
Total 5 Year
Plan
Drainage
Estimated Cost $ 1,000,000 $ - $ - $ - $ - $ 1,000,000
Authorized Funds $ 1,000,000 $ $ - $ - $ - $ 1,000,000
Supplemental Funds Needed $ - $ - $ - $ - $ - $ -
Facilities & Equipment
Estimated Cost $ 912,015 $ 516,488 $ 521,653 $ 526,869 $ 532,138 $ 3,009,162
Authorized Funds $ 912,015 $ 516,488 $ 521,653 $ 526,869 $ 532,138 $ 3,009,162
Supplemental Funds Needed $ - $ - $ - $ - $ - $ -
Parks
Estimated Cost $ 1,181,617 $ 42,001 $ 42,002 $ 42,003 $ 42,004 $ 1,349,627
Authorized Funds $ 1,181,617 $ 42,001 $ 42,002 $ 42,003 $ 42,004 $ 1,349,627
Supplemental Funds Needed $ - $ - $ - $ - $ - $ -
Streets
Estimated Cost $ 9,946,924 $ 2,845,653 $ 2,869,110 $ 2,892,801 $ 2,916,729 $ 21,471,217
Authorized Funds $ 9,946,924 $ 2,845,653 $ 2,869,110 $ 2,892,801 $ 2,916,729 $ 21,471,217
Supplemental Funds Needed $ - $ - $ - $ - $ - $ -
Total G.O. Funds
Estimated Cost $ 12,040,556 $ 3,404,142 $ 3,432,764 $ 3,461,673 $ 3,490,871 $ 26,830,006
Authorized Funds $ 12,040,556 $ 3,404,142 $ 3,432,764 $ 3,461,673 $ 3,490,871 $ 26,830,006
Supplemental Funds Needed $ - $ - $ - $ - $ - $ -
Proposed Utility Funds 2019 2020 2021 2022 2023 Total 5 Year
Plan
Sewer Improvements
Estimated Cost $ 6,798,000 $ 2,769,000 $ 5,202,000 $ 1,000,000 $ 300,000 $ 16,069,000
Authorized Funds $ 3,260,108 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 4,460,108
Supplemental Funds Needed $ 3,537,892 $ 2,469,000 $ 4,902,000 $ 700,000 $ - $ 11,608,892
Water Improvements
Estimated Cost $ 8,292,200 $ 3,000,000 $11,556,000 $ 461,000 $ - $ 23,309,200
Authorized Funds $ - $ - $ - $ - $ - $ -
Supplemental Funds Needed $ 8,292,200 $ 3,000,000 $11,556,000 $ 461,000 $ - $ 23,309,200
Total Utility Funds
Estimated Cost $ 15,090,200 $ 5,769,000 $16,758,000 $ 1,461,000 $ 300,000 $ 39,378,200
Authorized Funds $ 3,260,108 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 4,460,108
Supplemental Funds Needed $ 11,830,092 $ 5,469,000 $16,458,000 $ 1,161,000 $ - $ 34,918,092
119
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY18
YTD
6/30/18
FY18
Year End
Estimate
FY19
Adopted
Budget
$1,677,667 $500,000 $2,571,751 $626,136 $2,103,872 $500,000
Economic Development
Administration Grant Fund 0 0 0 0 0 0
Texas Department of
Rural Affairs Grant Fund 26,142 0 0 0 0 0
Police Investigations Fund 0 0 0 0 0 0
Park Land Dedication Fund 0 132,443 221,131 33,650 221,131 167,819
Streets Improvements Fund 0 2,322,429 2,322,429 0 0 4,093,608
Economic Development
Improvements Fund 6,834 734,878 396,817 268,826 396,817 912,015
6,725,391 6,464,476 4,815,165 349,870 477,092 6,367,114
449,904 300,000 915,495 285,282 915,495 300,000
2006 Water and Sewer
241,960 0 0 0 43,141 0
0 0 0 0 337,778 0
1,906,603 4,302,494 803,767 681,346 803,767 2,960,108
1776 Park Trust Fund 0 0 7,925 0 7,925 0
Water and Sewer
Funding to be Determined 0 0 0 0 0 0
$11,034,501 $14,756,720 $12,054,480 $2,245,110 $5,307,018 $15,300,664
Construction Fund
2009 Water and Sewer
Construction Fund
2016 Water and Sewer
Construction Fund
Water and Sewer Fund
Capital Projects
Construction Funds
General Fund
Project Summary by Fund
General Obligation
120
Asphalt Overlay Program $986,071 $0 $0 $0 $0 $0 $0 $0 $0 $0
Brittany Bay Blvd 00 0 0 0 0 0000
Concrete Repairs 0 500,000 926,669 466,280 466,280 500,000 500,000 500,000 500,000 500,000
Friendswood Link Road 00 0 0 0 0 0000
Laura Leigh Street Repair 00 0 0 0 0 0000
Desilting Project 00 0 0 0 0 0000
Pavement Master Plan 4,978069,94457,20462,454 0 0000
Baker Road 00 0 0 0 0 0000
Whispering Pines 00 0 0 0 0 0000
STREET PROJECTS $991,049 $500,000 $996,613 $523,484 $528,734 $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 00 0 0 0 0 0000
Mud Gully Detention & Conveyance 0 0 1,000,000 0 1,000,000 0 0000
FM 518 (Downtown) Drainage 0 0 0 0 0 0 0000
DRAINAGE PROJECTS $0 $0 $1,000,000 $0 $1,000,000 $0 $0 $0 $0 $0
Centennial Park Ph II & III $1,700 $0 $0 $0 $0 $0 $0 $0 $0 $0
Centennial Park Field Lighting 00 0 0 0 0 0000
Stevenson Park Playground Renovation 00 0 0 0 0 0000
Stevenson Park Tennis & Basketball Courts 00 0 0 0 0 0000
Stevenson Park Gazebo (ramp & handrailing)00 0 0 0 0 0000
Stevenson Park Gazebo (driveway)00 0 0 0 0 0000
Stevenson Park Inflatable Water Feature 00 0 0 0 0 0000
Stevenson Park Pool Replaster 00 0 0 0 0 0000
Stevenson Park Splash Pad Improvements 00 0 0 0 0 0000
Stevenson Park Bridge to Old City Park 00 0 0 0 0 0000
Stevenson Park Sidewalk Pavers 00 0 0 0 0 0000
1776 Park/West Ranch Canoe Portage 00 0 0 0 0 0000
Dog Park 0 0 89,833 0 89,833 0 0000
Imperial Estates Dog Training Park 00 0 0 0 0 0000
Imperial Estates Hike & Bike Trails 00 0 0 0 0 0000
Parks Improvements (Scenario 1 & Lake Friendswood)281,0300 0 0 0 0 0000
Renwick Lighting 00 0 0 0 0 0000
PARKS PROJECTS $282,730 $0 $89,833 $0 $89,833 $0 $0 $0 $0 $0
Rennovate Parking Lot at Old Fire Station #1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PSB Awning 00 0 0 0 0 0000
Library Expansion Project 119,0230 0 0 0 0 0000
Library Electronic Sign 00 0 0 0 0 0000
City Hall Council Chamber Technology Upgrades 00 0 0 0 0 0000
City Hall Balcony Repairs 00 0 0 0 0 0000
Senior Activity Building Study 47,0090 0 0 0 0 0000
City Hall Roofing 40,0510 0 0 0 0 0000
Public Works Building Renovation 00 0 0 0 0 0000
Fire Station #1 Demo 00 0 0 0 0 0000
FACILITY PROJECTS $206,083 $0 $0 $0 $0 $0 $0 $0 $0 $0
Public Works Capital Equipment $0 $0 $0 $102,652 $102,652 $0 $0 $0 $0 $0
Parks & Recreation Capital Equipment 00 0 0 0 0 0000
Information Technology Computer Capital Equipment 197,8050 0 0 0 0 0000
Public Safety Capital Equipment 0 485,305 0 382,653 0 0000
EQUIPMENT PROJECTS $197,805 $0 $485,305 $102,652 $485,305 $0 $0 $0 $0 $0
GENERAL FUND PROJECTS $1,677,667 $500,000 $2,571,751 $626,136 $2,103,872 $500,000 $500,000 $500,000 $500,000 $500,000
FY23
Proposed
Budget
Capital Improvement Plan
FY18-19 Budget
General Fund
FY17
ActualProject Name
FY19
Adopted
Budget
FY20
Proposed
Budget
FY18
Original
Budget
FY18
Amended
Budget
FY22
Proposed
Budget
FY21
Proposed
Budget
FY18
Year End
Estimate
FY18
YTD
6/30/18
121
General Fund (001)
Capital Improvement Projects
Account Listing
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY18
YTD
6/30/18
FY18
Year End
Estimate
FY19
Adopted
Budget
58-00 Operating Equipment $4,388 $0 $0 $0 $0 $0
66-10 Building Renovations 40,051 0 0 0 0 0
78-00 Contract Services 47,009 0 0 0 0 0
81-12 Environmental Testing 00 0 0 0 0
81-20 Buildings 000000
81-41 Facility Renovations 000000
82-30 Parking/Driveways 000000
83-00 Vehicles 0 0 0 0 0 0
84-00 Capital Operating Equipment 193,41700000
88-00 Capital Equipment 0 0 0 0 0 0
85-91 Construction (Contracted)00 0 0 0 0
85-96 Surveying 00 0 0 0 0
85-97 Soil/Concrete Testing 00 0 0 0 0
General Government Total $284,865 $0 $0 $0 $0 $0
58-00 Operating Equipment <$5000 $0 $0 $0 $0 $0 $0
66-00 Facility Maintenance 0 0 0 0 0 0
74-00 Operating Services 0 0 0 0 0 0
78-00 Contract Services 0 0 0 0 0 0
81-20 Buildings 000000
83-00 Vehicles 0 0 0 0 0 0
84-00 Capital Operating Equipment 0 0 0 0 0 0
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
88-00 Capital Equipment 0 0 485,305 0 382,653 0
Public Safety Total $0 $0 $485,305 $0 $382,653 $0
65-10 Street Maintenance $0 $0 $0 $0 $0 $0
71-30 Engineering Services 0 0 0 0 0 0
78-00 Contract Services 4,978 0 69,944 57,204 62,454 0
81-11 Easements And Row 0 0 0 0 0 0
83-00 Vehicles 0 0 0 0 0 0
84-00 Capital Operating Equipment 0 0 0 0 0 0
85-10 Street & Sidewalk Improv 000000
85-11 Concrete Streets 0 0 0 0 0 0
85-12 Asphalt Streets 986,071 500,000 926,669 466,280 466,280 500,000
85-30 Drainage Improvements 0 0 1,000,000 0 1,000,000 0
85-91 Construction (Contracted)00 0 0 0 0
85-96 Surveying 00 0 0 0 0
85-97 Construction Testing 00 0 0 0 0
88-00 Capital Equipment 0 0 0 102,652 102,652 0
Public Works Total $991,049 $500,000 $1,996,613 $626,136 $1,631,386 $500,000
58-00 Operating Equipment < $5000 $0 $0 $0 $0 $0 $0
65-61 Swimming Pool Maintenance 00000
65-64 Park Trail/Sidewalk Maintenance 0 0 0 0 0 0
81-20 Buildings 000000
81-40 Building Renovations 000000
82-30 Other Property Imprvmnts/Parking 00 0 0 0 0
84-00 Capital Operating Equipment 30,690 0 0 0 0 0
85-60 Parks Improvements 0 0 89,833 0 89,833 0
85-82 Design Engineering 8,07200000
85-91 Construction (Contracted)353,44200000
85-96 Surveying 00 0 0 0 0
85-97 Soil/Concrete Testing 00 0 0 0 0
85-98 Misc Construction Costs 3,64900000
85-99 Geotechnical Services 5,90000000
88-00 Capital Equipment 0 0 0 0 0 0
Culture & Recreation Total $401,753 $0 $89,833 $0 $89,833 $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 $1,677,667 $500,000 $2,571,751 $626,136 $2,103,872 $500,000
$1,677,667 $500,000 $2,571,751 $626,136 $2,103,872
122
Capital Improvement Plan
FY18-19 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)GO1510 47,250 0 16,647 811 811 0 0 0 0 0
Woodlawn (FM 2351 to Shadowbend)GO1516 486,364 665,584 49,029 47,283 49,345 0 0 0 0 0
Townes Road (Lucian to Crofter Glen)GO1511 4,274 0 0 0 0 0 0 0 0 0
Mary Ann (FM 518 to Christina)GO1509 477,806 0 0 0 0 0 0 0 0 0
Blackhawk (Link Road to Whittier)0000000000
Blackhawk (Whittier to Pennystone)GO1515 506,886 0 0 0 0 0 0 0 0 0
Blackhawk (Pennystone to Regal Pine)0 5,798,892 4,499,230 176,675 176,675 5,353,316 0 0 0 0
Winding Road (Melody to Riverside)GO1512 43,010 0 0 0 0 0 0 0 0 0
Friendswood Link Road ST0018 0 0 0 0 0 0 0 0 0 0
Blackhawk Boulevard 0 0 0 0 0 0 0 0 0 0
Oak Vista Drive 0000000000
Wandering Trail 0000000000
Other Street Improvements (as needed)0 0 0 0 0 0 0 0 0 0
STREET PROJECTS $1,565,591 $6,464,476 $4,564,905 $224,770 $226,832 $5,353,316 $0 $0 $0 $0
Annalea Whitehall Drain Phase II - IV $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Clover Acres Drainage DR0205 0 0 0 0 0 0 0 0 0 0
Coward Creek Watershed G00120 0 0 0 0 0 0 0 0 0 0
Glennshannon Drainage DR0204 0 0 0 0 0 0 0 0 0 0
Mission Estates Outfall 0 0 0 0 0 0 0 0 0 0
Praire Wilde Drainage DR0207 0 0 0 0 0 0 0 0 0 0
Sun Meadow Drainage Phase II - V 0 0 0 0 0 0 0 0 0 0
W. Edgewood (FM 2351) Drainage Outfall Wegner Ditch 0 0 0 0 0 0 0 0 0 0
Woodlawn Drainage DR0202 0 0 0 0 0 0 0 0 0 0
Library Expansion Project-Drawings 0 0 0 0 0 0 0 0 0 0
Baker Road Detention 0000000000
Shadowbend Drainage Phase II 0 0 0 0 0 0 0 0 0 0
Shadowbend Drainage Phase III 0 0 0 0 0 0 0 0 0 0
Melody Lane Drainage 0000000000
FM 518 Drainage Improvements 0000000000
Mud Gully Detention & Conveyance 0 0 0 0 0 0 0 0 0 0
Southern Panhandle Reg. Detention 0 0 0 0 0 0 0 0 0 0
Northern Panhandle Reg. Detention 0 0 0 0 0 0 0 0 0 0
DRAINAGE PROJECTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Centennial Park Ph II & III PK0021 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Stevenson Park Improvements GO1508 1,344 0 0 0 0 650,000 0 0 0 0
Centennial Park Basketball Pavilion GO1504 467,484 0 257 257 257 0 0 0 0 0
Lake Friendswood Improvements GO1506? 445,059 0 0 3,000 3,000 0 0 0 0 0
1776 Park, Imperial Estates Improvements 0 0 0 0 0 0 0 0 0 0
Expansion of Existing Parks 0 0 0 0 0 0 0 0 0 0
Friendswood Sports Park Improvements GO1507 172,714 0 0 0 0 0 0 0 0 0
Brick Pavers for Downtown PAVERS 1,500 0 0 0 350 0 0 0 0 0
Old City Park GO1514 24,350 0 180,440 58,259 177,665 363,798 0 0 0 0
PARKS PROJECTS $1,112,451 $0 $180,697 $61,516 $181,272 $1,013,798 $0 $0 $0 $0
Fire Station #4 Expansion FFS000 $149,308 $0 $68,988 $63,584 $68,413 $0 $0 $0 $0 $0
New Fire Station Construction at PSB GO1502 3,819,054 0 0 0 0 0 0 0 0 0
Public Safety Bldg Ph I FPS001 0 0 0 0 0 0 0 0 0 0
Animal Control Building 779827 0 0 0 0 0 0 0 0 0 0
Library Expansion FLB001 78,987 0 575 0 575 0 0 0 0 0
City Hall Parking Lot Expansion PKLOT 0 0 0 0 0 0 0 0 0 0
Civic Center 0000000000
Records Retention Center 0000000000
FACILITY PROJECTS $4,047,350 $0 $69,563 $63,584 $68,988 $0 $0 $0 $0 $0
GENERAL OBLIGATION FUND PROJECTS $6,725,391 $6,464,476 $4,815,165 $349,870 $477,092 $6,367,114 $0 $0 $0 $0
Source for Future Years: The Capital Improvement Program Manual
FY23
Proposed
Budget
FY20
Proposed
Budget
FY21
Proposed
Budget
FY18
YTD
6/30/18Project Name
FY19
Adopted
Budget
FY22
Proposed
Budget
FY17
Actual
FY18
Year End
Estimate
Project
Number
FY18
Original
Budget
FY18
Amended
Budget
123
General Obligation Bonds Fund (250 - 255)
Capital Improvement Projects
Account Listing
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY18
YTD
6/30/18
FY18
Year End
Estimate
FY19
Base
Budget
FY19
DP/FAW
FY19
Adopted
Budget
81-20 Buildings $0 $0 $0 $0 $0 $0 $0 $0
85-83 Architectural Services 0 0 0 0 0 0 0 0
85-91 Construction (Contracted)00000000
General Government Total $0 $0 $0 $0 $0 $0 $0 $0
85-82 Design Engineering$60,898 $0 $7,671 $2,267 $7,671 $0 $0 $0
85-83 Architectural Services 0 0 0 0 0 0 0 0
85-91 Construction (Contracted)3,907,465 0 61,317 61,317 61,317 0 0 0
85-97 Soil/Concrete Testing 00000000
88-00 Capital Equipment 00000000
Public Safety Total $3,968,362 $0 $68,988 $63,584 $68,988 $0 $0 $0
85-10 Street & Sidewalk Improv $536,288 $6,464,476 $0 $0 $0 $0 $0 $0
85-11 Concrete Streets 0 0 4,154,914 0 0 0 0 0
85-12 Asphalt Streets 00000000
85-19 Other Street Improvements 0 0 1,951 1,951 1,951 0 0 0
85-30 Drainage Improvements 00000000
85-81 Preliminary Engineering 00000000
85-82 Design Engineering 4,926 0 351,874 177,837 177,837 0 0 0
85-84 Constr Administration 00000000
85-91 Construction (Contracted)240,123 0 44,170 44,170 46,233 0 0 0
85-96 Surveying 00000000
85-97 Construction Testing 31,141 0 11,997 811 811 5,353,316 0 5,353,316
Public Works Total $812,478 $6,464,476 $4,564,905 $224,769 $226,832 $5,353,316 $0 $5,353,316
58-00 Operating Equipment < $5000 $4,845 $0 $0 $0 $0 $0 $0 $0
78-30 Rental 0 0 0 0 0 0 0 0
81-13 Appraisals 2,0000000000
82-20 Lighting 00000000
82-30 Other Property Imprvmnts/Parking 0 0 177,240 0 115,980 0 0 0
82-40 Fence 0 0 0 0 0 0 0 0
85-60 Parks Improvements 22,1290000000
85-65 Restrooms 8,200 0 257 257 257 0 0 0
85-82 Design Engineering 583,7360000000
85-83 Architectural Services 1,9300000000
85-85 Construction Inspection 0 0 575 0 575 0 0 0
85-91 Construction (Contracted)1,315,005 0 0 58,259 58,259 1,013,798 0 1,013,798
85-96 Surveying 1,675 0 0 3,000 3,000 0 0 0
85-97 Soil/Concrete Testing 1,8310000000
85-99 Geotechnical Services 3,200 0 3,200 0 3,200 0 0 0
88-00 Capital Equipment 00000000
Culture & Recreation Total $1,944,551 $0 $181,272 $61,516 $181,271 $1,013,798 $0 $1,013,798
GENERAL OBLIGATION BOND FUND
PROJECTS $6,725,391 $6,464,476 $4,815,165 $349,870 $477,092 $6,367,114 $0 $6,367,114
124
Capital Improvement Plan
FY18-19 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 26,1420000 00000
Natural Gas Emergency Generators 00000 00000
FACILITIES PROJECTS $26,142 $0 $0 $0 $0 $0 $0 $0 $0 $0
Friendswood Link Road (Phase 2)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
STREET PROJECTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
TDRA GRANT FUND PROJECTS $26,142 $0 $0 $0 $0 $0 $0 $0 $0 $0
Texas Department of Rural Affairs Grant Fund (142)
Capital Improvement Projects
Account Listing
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY18
YTD
6/30/18
FY18
Year End
Estimate
FY19
Adopted
Budget
78-00 Contract Services $0 $0 $0 $0 $0 $0
85-91 Construction (Contracted)15,0270000 0
85-96 Surveying 00000 0
85-97 Soil/Concrete Testing 00000 0
85-98 Misc Construction Costs 00000 0
85-99 Geotechnical Services 00000 0
88-00 Capital Equipment 11,1150000 0
Public Works Total $26,142 $0 $0 $0 $0 $0
TDRA GRANT FUND PROJECTS $26,142 $0 $0 $0 $0 $0
Project Name
FY22
Proposed
Budget
FY18
Year End
Estimate
FY23
Proposed
Budget
FY18
YTD
6/30/18
FY21
Proposed
Budget
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY19
Adopted
Budget
FY20
Proposed
Budget
125
Capital Improvement Plan
FY18-19 Budget
Park Land Dedication Fund
Fund 164
City Park Improvements $0 $0 $0 $0 $0 $167,819 $42,002 $42,003 $42,004 $42,004
Park Improvements & Lake Friendswood 0 0 7,580 5,494 7,580 00000
Park Land Purchase 0 0 35,000 1,000 35,000 00000
Old City Park Restrooms & Pavilion 0 0 23,000 1,800 23,000 00000
Old City Park Improvements 0 132,443 139,648 18,467 139,648 00000
Stevenson Park Improvements 0 0 15,903 6,888 15,903 00000
PARKS & RECREATION PROJECTS $0 $132,443 $221,131 $33,650 $221,131 $167,819 $42,002 $42,003 $42,004 $42,004
PARK LAND DEDICATION FUND PROJECTS $0 $132,443 $221,131 $33,650 $221,131 $167,819 $42,002 $42,003 $42,004 $42,004
Park Land Dedication Fund (164)
Capital Improvement Projects
Account Listing
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY18
YTD
6/30/18
FY18
Year End
Estimate
FY19
Adopted
Budget
58-00 Operating Equipment $0 $0 $7,580 $5,494 $7,580 $0
82-20 Lighting 0022,791 21,911 22,791 0
82-30 Parking/Driveways/Sidewalk 0 132,443 132,760 3,444 132,760 0
81-10 Land 0 0 35,000 1,000 35,000 0
81-11 Easements And Row 0 0 0 0 0 0
85-60 Park Improvements 0 0 23,000 1,800 23,000 167,819
88-00 Capital Equipment 000000
Parks & Recreation Total $0 $132,443 $221,131 $33,650 $221,131 $167,819
PARK LAND DEDICATION FUND PROJECTS $0 $132,443 $221,131 $33,650 $221,131 $167,819
Project Name
FY22
Proposed
Budget
FY18
Year End
Estimate
FY23
Proposed
Budget
FY18
YTD
6/30/18
FY21
Proposed
Budget
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY19
Adopted
Budget
FY20
Proposed
Budget
126
Capital Improvement Plan
FY18-19 Budget
Street Improvements Fund
Fund 170
Street Improvements $0 $2,322,429 $2,322,429 $0 $0 $4,093,608 $4,134,544 $4,175,890 $4,217,648 $4,259,825
STREET IMPROVEMENTS PROJECTS $0 $2,322,429 $2,322,429 $0 $0 $4,093,608 $4,134,544 $4,175,890 $4,217,648 $4,259,825
STREET IMPROVEMENTS FUND PROJECTS $0 $2,322,429 $2,322,429 $0 $0 $4,093,608 $4,134,544 $4,175,890 $4,217,648 $4,259,825
Street Improvements Fund (170)
Capital Improvement Projects
Account Listing
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY18
YTD
6/30/18
FY18
Year End
Estimate
FY19
Adopted
Budget
85-12 Asphalt Streets $0 $2,322,429 $2,322,429 $0 $0 $4,093,608
Street Improvements Total $0 $2,322,429 $2,322,429 $0 $0 $4,093,608
STREET IMPROVEMENTS FUND PROJECTS $0 $2,322,429 $2,322,429 $0 $0 $4,093,608
FY18
YTD
6/30/18Project Name
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY22
Proposed
Budget
FY23
Proposed
Budget
FY18
Year End
Estimate
FY19
Adopted
Budget
FY20
Proposed
Budget
FY21
Proposed
Budget
127
Capital Improvement Plan
FY18-19 Budget
Economic Development Improvements Fund
Fund 175
Economic Development Improvements $6,834 $734,878 $396,817 $0 $268,826 $912,015 $466,504 $471,169 $475,881 $480,640ECONOMIC DEVELOPMENT IMPROVEMENTS
PROJECTS $6,834 $734,878 $396,817 $0 $268,826 $912,015 $466,504 $471,169 $475,881 $480,640
ECONOMIC DEVELOPMENT IMPROVEMENTS
FUND PROJECTS $6,834 $734,878 $396,817 $0 $268,826 $912,015 $466,504 $471,169 $475,881 $480,640
Economic Development Improvements Fund (175)
Capital Improvement Projects
Account Listing
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY18
YTD
6/30/18
FY18
Year End
Estimate
FY19
Adopted
Budget
85-91 Construction (Contracted) $6,834 $734,878 $396,817 $268,826 $396,817 $912,015Economic Development
Improvements Total $6,834 $734,878 $396,817 $268,826 $396,817 $912,015
ECONOMIC DEVELOPMENT IMPROVEMENTS
FUND PROJECTS $6,834 $734,878 $396,817 $268,826 $396,817 $912,015
FY18
YTD
6/30/18Project Name
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY22
Proposed
Budget
FY23
Proposed
Budget
FY18
Year End
Estimate
FY19
Adopted
Budget
FY20
Proposed
Budget
FY21
Proposed
Budget
128
Capital Improvement Plan
FY18 -19 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 97,8700 00 00000 0
Water Plant #1 Rehab 00 00 00000 0
Water Plant #2 Rehab 00 00 00000 0
Water Plant #3 Rehab 00 00 00000 0
Water Plant #4 Rehab 00 00 00000 0
Water Plant #7 Rehab 0 0 6,346 0 6,3460000 0
Mandale Rd. Waterline Extension 00 00 00000 0
Waterlines-Blkhwk/Oak Vista/Wand'g Trl 00 00 00000 0
Waterlines- Frwd Link/Whispering Pines 00 00 00000 0
Utility Impact Fee Update Study 00 00 00000 0
Utility Rate Study 00 00 00000 0
Second Elevated Water Storage Tank Rehab 00 00 00000 0
Central 16" Interconnect 00 00 00000 0
West Water Interconnect 00 00 00000 0
DISTRIBUTION PROJECTS $97,870 $0 $6,346 $0 $6,346 $0 $0 $0 $0 $0
Sewer Line Maint & Cleaning$293,235 $300,000 $300,000 $240,316 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000
Sewer Line PSB 00 00 00000 0
Utility Master Plan 00 00 00000 0
Sewer Line System Assessment 0 0 21,000 0 21,0000000 0
Software Support Services (GIS)00 00 00000 0
Blackhawk WWTP Rehab 41,605 0 118,189 6,047 118,1890000 0
Stadium Lane Parking Sewer Line 00 00 00000 0
Blackhawk Blvd Phase II 0 0 431,040 0 431,0400000 0
Eagle Lake Lift Station Improvement 00 00 00000 0
Lift Station #18 Replacement 3,915 0 38,920 38,920 38,9200000 0
Lift Station #3 Replacement 13,2790 00 00000 0
San Joaquin Lift Station Improvements 00 00 00000 0
Public works Building Renovations 00 00 00000 0
Public Works Capital Operating Equipment 00 00 00000 0
COLLECTION PROJECTS $352,034 $300,000 $909,149 $285,282 $909,149 $300,000 $300,000 $300,000 $300,000 $300,000
WATER & SEWER FUND PROJECTS $449,904 $300,000 $915,495 $285,282 $915,495 $300,000 $300,000 $300,000 $300,000 $300,000
Source for Future Years: The Capital Improvement Program Manual
Project Name
FY18
Year End
Estimate
FY18
YTD
6/30/18
FY22
Proposed
Budget
FY23
Proposed
Budget
FY19
Adopted
Budget
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY20
Proposed
Budget
FY21
Proposed
Budget
129
Water and Sewer Fund (401)
Capital Improvement Projects
Account Listing
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY18
YTD
6/30/18
FY18
Year End
Estimate
FY19
Adopted
Budget
54-76 Water Meters-Repl Program $0 $0 $0 $0 $0 $0
54-78 Fire Hydrant Program 0 0 0 0 0 0
66-10 Building Renovations 0 0 0 0 0 0
71-30 Engineering Services 0 0 0 0 0 0
83-00 Vehicles 0 0 0 0 0 0
84-00 Capital Operating Equip 0 0 0 0 0 0
85-41 Distribution Lines 0 0 0 0 0 0
85-81 Preliminary Engineering 97,870 0 0 0 0 0
85-82 Design Engineering 41,605 0 0 0 0 0
85-85 Construction Inspection 0 0 0 0 0 0
85-91 Construction (Contracted) 17,193 0 431,040 0 431,040 0
85-96 Surveying 0 0 0 0 0 0
85-97 Soil/Concrete Testing 0 0 6,346 0 6,346 0
85-99 Geotechnical Services 0 0 0 0 0 0
88-00 Capital Equipment 0 0 0 0 0 0
Water (Distribution System) $156,668 $0 $437,386 $0 $437,386 $0
65-51 Collection Line Maintenance $293,236 $300,000 $321,000 $240,316 $321,000 $300,000
84-00 Capital Operating Equipment 0 0 0 0 0 0
85-51 Collection Lines 0 0 0 0 0 0
85-81 Preliminary Engineering 0 0 0 0 0 0
85-82 Design Engineering 0 0 118,190 6,047 118,190 0
85-91 Construction (Contracted) 0 0 38,920 38,920 38,920 0
85-96 Surveying 0 0 0 0 0 0
85-97 Soil/Concrete Testing 0 0 0 0 0 0
Sewer (Collection System) $293,236 $300,000 $478,110 $285,282 $478,110 $300,000
WATER & SEWER PROJECTS $449,904 $300,000 $915,495 $285,282 $915,495 $300,000
130
Capital Improvement Plan
FY18-19 Budget
Water and Sewer Bonds Projects
Bay Area Blvd Waterline $0$0$0$0$0$0$0$0$0$0
Blackhawk Waterline 0000000000
Water Plant #2 Rehabilitation 239,057 0 0 0 337,778 0 0 0 0 0
Water Plant #5 Rehabilitation 0 0 0 0 0 0 0 0 0 0
Water Plant #6 Rehabilitation 0 0 0 0 0 0 0 0 0 0
Water Plant #7 Rehabilitation 0 0 0 0 0 0 0 0 0 0
Deepwood Force Main 0000000000
Beamer Road Water Line 0 0 0 0 0 0 0 0 0 0
42" Water Main Replacement 0000000000
COH Raw Water System Buy-In 0000000000
Second Take Point Phase II 0000000000
Water Distribution Replacement & Upgrades 0 0 0 0 0 0 0 0 0 0
Second Elevated Water Storage Tank Rehab 0 0 0 0 0 0 0 0 0 0
Water Plant #3 Rehabilitation 0 0 0 0 0 0 0 0 0 0
Water Plant #4 Rehabilitation 0 0 0 0 0 0 0 0 0 0
Water Plant #1 Rehabilitation 0 0 0 0 0 0 0 0 0 0
DISTRIBUTION PROJECTS $239,057 $0 $0 $0 $337,778 $0 $0 $0 $0 $0
Deepwood Force Main $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Deepwood LS Expansion 0000000000
Sunmeadow LS #8 Replacement 0000000000
South Friendswood Force Main Div 0 0 0 0 0 0 0 0 0 0
Beamer Road Sanitary Sewer 0000000000
El Dorado/Lundy Lane Sanitary Sewer 0000000000
Blackhawk WWTP Rehab 1,884,879 2,652,494 646,026 616,306 646,026 2,960,108 0 0 0 0
Lift Station #3 Reconstruction 2,903000000000
Lift Station #6 Replacement 0000000000
Lift Station #23 Replacement 21,724 1,650,000 157,741 65,040 200,882 0 0 0 0 0
COLLECTION SYSTEM PROJECTS $1,909,506 $4,302,494 $803,767 $681,346 $846,908 $2,960,108 $0 $0 $0 $0
WATER & SEWER BONDS FUND PROJECTS $2,148,563 $4,302,494 $803,767 $681,346 $1,184,686 $2,960,108 $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.
FY23
Proposed
BudgetProject Name
FY18
YTD
6/30/18
FY20
Proposed
Budget
FY22
Proposed
Budget
FY21
Proposed
Budget
FY18
Year End
Estimate
FY19
Adopted
Budget
FY18
Original
Budget
FY18
Amended
Budget
FY17
Actual
131
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY18
YTD
6/30/18
FY18
Year End
Estimate
FY19
Adopted
Budget
81-10 Land $0 $0 $0 $0 $0 $0
85-91 Construction (Contracted)239,057 0 0 0 0 0
WATER (DISTRIBUTION SYSTEM) $239,057 $0 $0 $0 $0 $0
81-10 Land $0 $0 $0 $0 $0 $0
85-82 Design Engineering 2,903 0 0 0 43,141 0
85-91 Construction (Contracted)0 0 0 0 0 0
85-96 Surveying 0 0 0 0 0 0
85-97 Soil/Concrete Testing 0 0 0 0 0 0
SEWER (COLLECTION SYSTEM) $2,903 $0 $0 $0 $43,141 $0
2006 W/S BOND PROJECTS $241,960 $0 $0 $0 $43,141 $0
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY18
YTD
6/30/18
FY18
Year End
Estimate
FY19
Adopted
Budget
81-11 Water Rights $0 $0 $0 $0 $0 $0 85-81 Preliminary Engineering 0 0 0 0 0 0
85-82 Design Engineering 0 0 0 0 0 0
85-84 Constr Administration 0 0 0 0 0 0
85-91 Construction (Contracted)0 0 0 0 337,778 0
WATER (DISTRIBUTION SYSTEM) $0 $0 $0 $0 $337,778 $0
81-11 Easements And Row $0 $0 $0 $0 $0 $0
85-91 Construction (Contracted) 0 0 0 0 0 0
SEWER (COLLECTION SYSTEM) $0 $0 $0 $0 $0 $0
2009 W/S BOND PROJECTS $0 $0 $0 $0 $337,778 $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
FY17
Actual
FY18
Original
Budget
FY18
Amended
Budget
FY18
YTD
6/30/18
FY18
Year End
Estimate
FY19
Adopted
Budget
81-10 Land $0 $0 $0 $0 $0 $0
81-11 Water Rights 0 0 0 0 0 0
81-13 Appraisals 0 0 0 0 0 0
85-41 Distribution Lines 0 0 0 0 0 0
85-43 Water Purification Plants 0 0 0 0 0 0
85-81 Preliminary Engineering 0 0 0 0 0 0
85-82 Design Engineering 0 0 0 0 0 0
85-84 Constr Administration 0 0 0 0 0 0
85-91 Construction (Contracted)0 0 0 0 0 0
85-96 Surveying 0 0 0 0 0 0
85-97 Soil/Concrete Testing 0 0 0 0 0 0
85-99 Geotechnical Services 0 0 0 0 0 0
Water (Distribution System) $0 $0 $0 $0 $0 $0
81-10 Land $0 $0 $0 $0 $0 $0
81-11 Easements And Row 0 0 0 0 0 0
81-13 Appraisals 0 0 0 0 0 0
85-51 Collection Lines 0 0 0 0 0 0
85-52 Lift Station Improvemt 0 0 0 0 0 0
85-81 Preliminary Engineering 21,724 0 157,741 65,040 157,741 0
85-82 Design Engineering 0 0 0 0 0 0
85-91 Construction (Contracted)1,884,879 4,302,494 646,026 616,306 646,026 2,960,108
85-96 Surveying 0 0 0 0 0 0
85-97 Soil/Concrete Testing 0 0 0 0 0 0
88-00 Capital Equipment 0 0 0 0 0 0
Sewer (Collection System) $1,906,603 $4,302,494 $803,767 $681,346 $803,767 $2,960,108
2016 W/S BOND PROJECTS $1,906,603 $4,302,494 $803,767 $681,346 $803,767 $2,960,108
2016 Water and Sewer Bond Construction Fund (420)
Capital Improvement Projects
Account Listing
133
Capital Improvement Plan
FY18-19 Budget
Water and Sewer Fund
(Funding to be Determined)
42" Water Main Replacement $0 $0 $0 $0 $0 $0 $0 $10,284,000 $0 $0
Water Plant #1 Tank Rehabilitation 0000000000
Elevated Storage Tank #2 0000000000
East FM 528 Water Line 0000000000
Public Works Building 0000000000
Surface Water Station #3 0000000000
West Water Interconnect 00000000461,000 0
Surface Water One Reservoir Rehab 0000000000
Water Plant #3 Tank Rehab 00000 0 0636,000 0 0
Water Plant #4 Tank Rehab 00000 0 0636,000 0 0
Western Loop 16" Waterline 0000000000
Automated Meters 00000 03,000,000 0 0 0
Surface Water Purchase (COH)0000000000
DISTRIBUTION PROJECTS $0 $0 $0 $0 $0 $0 $3,000,000 $11,556,000 $461,000 $0
Combine Lift Stations #1 & #17 0000000000
Lift Station #4 Replacement 00000 01,594,000 0 0 0
Lift Station #22 Replacement 00000 0 02,372,000 0 0
Lift Station #23 Replacement 0000000000
Lift Station Addition (based on need)0000000000
Sanitary Sewer System Assessment 00000 0 01,830,000 0 0
Sanitary Sewer Plant Additional Capacity 00000 01,175,000 1,000,000 1,000,000 0
Stadium Lane Parking Sewer Line 0000000000
Eagle Lake Lift Station Improvement 0000000000
Blackhawk WWTP 3rd Clarifier 0000000000
Blackhawk WWTP Existing Clarifiers Rehab (53% share)0000000000
Public Works Building Replacement 0000000000
San Joaquin Lift Station Improvements 0000000000
COLLECTION PROJECTS $0 $0 $0 $0 $0 $0 $2,769,000 $5,202,000 $1,000,000 $0
WATER & SEWER PROJECTS (FUNDING TBD)$0 $0 $0 $0 $0 $0 $5,769,000 $16,758,000 $1,461,000 $0
Source for Future Years: The Capital Improvement Program Manual
FY23
Proposed
Budget
FY19
Adopted
Budget
FY17
Actual
FY18
Original
Budget
FY18
Amended
BudgetProject Name
FY20
Proposed
Budget
FY22
Proposed
Budget
FY18
Year End
Estimate
FY21
Proposed
Budget
FY18
YTD
6/30/18
134
Capital Improvement Program
SIGNIFICANT NON-RECURRING
GENERAL OBLIGATION PROJECTS
(Planned for FY19 – FY23)
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:
Unassigned 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: 2018-2019
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, Winding Road, Woodlawn Drive,
Townes Road, Mary Ann Drive & Blackhawk
Boulevard.
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, 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 45 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 FY19 – FY23)
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: 2019 - 2020
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: TBD
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: TBD
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: TBD
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.
142
Capital Improvement Program
Project Name: Lift Station #22 Reconstruction
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2021
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.
_________________________________________________________________________________
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.
143
Capital Improvement Program
Project Name: 42 Inch Water Main Replacement
Project Type: Utility
Subtype: Water Distribution
Improvements
Completion Year: TBD
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: 2021
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: 2021
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: TBD
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: Water & Sewer Working Capital
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: TBD
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.
_________________________________________________________________________________
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.
149
Capital Improvement Program
Project Name: Central 16” Interconnect
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: TBD
Total Budget: $110,000
Funding Source: Water & Sewer Fund Working Capital
Description
This project consists of installation of
approximately 3,000 linear feet of 16”
waterlines to connect water service along
Wilderness Trails to the 12” main waterline on
FM 528.
Justification
The project would improve water pressure and
provide potable water to the southernmost area
of the City along FM 528.
Operating Impact
This capital improvement project involves adding a total of approximately 3,000 linear feet (or 0.576
miles) to the City’s existing waterlines. Based on current waterline maintenance cost of approximately
$1,880 per mile, additional annual operating maintenance cost for this project will be about $1,083.
Project Name: Surface Water One Reservoir Rehabilitation
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: TBD
Total Budget: $950,000
Funding Source: Not yet identified
Description
The project includes sand blasting and painting
of both ground storage tanks and some minor
equipment repairs and replacements.
Justification
A preventive maintenance program prolongs the
life of the facilities. The ground storage tanks
require blasting and painting every 10 to 12
years to assure their integrity and usefulness,
and more importantly to meet required State
TCEQ water quality mandates.
Operating Impact
Due to the nature and scope of this capital improvements project, no additional cost of budgetary
savings are expected.
_________________________________________________________________________________
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
Utility Impact Fee Study - 2019
153
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DEPARTMENT ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
MAYOR AND COUNCIL $299,541 $264,995 $471,369 $165,037 $439,472 $319,784 20.7%
CITY SECRETARY'S OFFICE 442,804 521,776 523,376 365,112 502,931 $537,488 3.0%
CITY MANAGER'S OFFICE 976,702 1,040,567 1,312,059 854,801 1,280,128 $1,015,737 -2.4%
ADMINISTRATIVE SERVICES 3,867,610 4,198,022 4,416,944 3,086,188 4,336,983 $4,216,212 0.4%
POLICE 9,469,475 10,225,179 10,419,726 7,349,414 10,412,751 $11,210,483 9.6%
FWD VOLUNTEER FIRE DEPT 1,962,734 1,619,298 1,619,298 1,224,214 1,620,288 $1,819,298 12.4%
FIRE MARSHAL'S OFFICE 3,056,896 876,658 4,968,533 4,618,759 4,918,541 $915,655 4.4%
COMMUNITY DEVELOPMENT 893,663 1,002,600 1,035,859 708,327 1,003,948 $1,135,338 13.2%
PUBLIC WORKS 8,182,374 9,556,685 9,777,057 5,529,455 7,689,980 $10,040,042 5.1%
LIBRARY 1,172,245 1,216,055 1,252,247 849,123 1,223,407 $1,239,090 1.9%
PARKS & RECREATION 3,339,864 3,409,931 3,939,176 2,400,936 3,616,262 $3,441,934 0.9%
DEPARTMENT TOTAL $33,663,908 $33,931,766 $39,735,644 $27,151,366 $37,044,691 $35,891,061 5.8%
EXPENDITURE BY CLASSIFICATION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
SALARIES AND BENEFITS $20,000,369 $20,587,367 $20,831,641 $14,587,657 $20,727,779 $21,839,723 6.1%
SUPPLIES 1,382,124 1,319,512 1,972,376 1,276,097 1,841,629 1,358,215 2.9%
MAINTENANCE 1,608,609 1,306,446 1,459,896 861,217 1,287,644 1,529,242 17.1%
SERVICES 10,337,449 10,231,250 14,675,377 10,124,683 12,631,286 10,601,916 3.6%
CAPITAL OUTLAY 140,958 327,390 639,253 172,112 383,554 388,264 18.6%
OTHER 194,399 159,801 157,101 129,600 172,799 173,701 8.7%
CLASSIFICATION TOTAL $33,663,908 $33,931,766 $39,735,644 $27,151,366 $37,044,691 $35,891,061 5.8%
PERSONNEL SUMMARY BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
MAYOR AND COUNCIL 1.00 1.00 2.10 2.10 2.10 2.10 110.0%
CITY SECRETARY'S OFFICE 5.20 5.20 5.20 5.20 5.20 5.20 0.0%
CITY MANAGER'S OFFICE 5.40 5.40 5.40 5.40 5.40 5.40 0.0%
ADMINISTRATIVE SERVICES 27.70 28.70 27.60 27.60 27.60 27.60 -3.8%
POLICE 87.72 87.72 87.72 87.72 87.72 90.38 3.0%
FIRE MARSHAL'S OFFICE 6.60 6.60 6.60 6.60 6.60 6.60 0.0%
COMMUNITY DEVELOPMENT 10.70 10.70 10.70 10.70 10.70 10.70 0.0%
PUBLIC WORKS 45.30 46.30 46.30 46.30 46.30 47.30 2.2%
LIBRARY 14.97 14.97 14.97 14.97 14.97 14.97 0.0%
PARKS & RECREATION 20.50 21.90 21.90 21.90 21.90 21.90 0.0%
PERSONNEL TOTAL 225.09 228.49 228.49 228.49 228.49 232.15 1.6%
154
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
FY17 ACTUAL EXPENSES FY18 ADOPTED BUDGET FY19 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
FY17 ACTUAL EXPENSES FY18 ADOPTED BUDGET FY19 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
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
Department
Expenditures $238,149 $299,541 $264,995 $439,472 $319,784
#of Population
(estimated) 39,219 39,358 40,426 40,426 40,905
Outputs
# of Meetings Held 18 17 19 15 16
# of Action Items 61 45 65 60 55
# of Consent Items 72 74 65 73 75
# of Executive Session
Items 32 42 35 40 35
# of Public Hearing Items 17 13 15 12 15
Measures of Efficiency
Department
Expenditures per capita $6.07 $7.61 $6.56 $10.87 $7.82
157
MAYOR AND COUNCIL
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
GOVERNING BODY $108,691 $57,077 $223,150 $28,248 $205,895 $57,077 0
CITY ATTORNEY 190,850 207,918 248,219 136,789 233,577 262,707 26.4%
DEPARTMENT TOTAL $299,541 $264,995 $471,369 $165,037 $439,472 $319,784 20.7%
EXPENDITURE BY CLASSIFICATION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
SALARIES $187,280 $189,018 $229,319 $135,737 $229,319 $243,807 29.0%
SUPPLIES 2,565 4,511 5,598 3,064 6,884 4,511 0.0%
SERVICES 109,696 71,466 127,774 26,236 94,591 71,466 0.0%
CAPITAL OUTLAY 0 0 108,678 0 108,678 0
CLASSIFICATION TOTAL $299,541 $264,995 $471,369 $165,037 $439,472 $319,784 20.7%
PERSONNEL SUMMARY BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
GOVERNING BODY 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
CITY ATTORNEY* 1.00 1.00 2.10 2.10 2.10 2.10 110.0%
PERSONNEL TOTAL 1.00 1.00 2.10 2.10 2.10 2.10 110.0%
*In FY18, the prosecutor positions were moved from the Municipal Court division.
158
0101 - GOVERNING BODY
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
50 - SUPPLIES
001-0101-411.5100 OFFICE SUPPLIES $221 $651 $663 $17 $388 $0
001-0101-411.5200 PERSONNEL SUPPLIES 102 132 407 418 418 132
001-0101-411.5400 OPERATING SUPPLIES 1,882 3,428 3,428 2,535 5,057 4,079
50 - SUPPLIES Totals:$2,205 $4,211 $4,498 $2,970 $5,863 $4,211
70 - SERVICES
001-0101-411.7110 LEGAL SERVICES ($476)$0 $11,476 $476 $2,975 $0
001-0101-411.7119 OTHER LEGAL SERVICES 92,640 28,581 44,498 13,827 44,498 28,581
001-0101-411.7400 OPERATING SERVICES 1,505 1,238 1,238 606 1,121 1,238
001-0101-411.7401 POSTAL / COURIER SERVICES 200330
001-0101-411.7510 TRAINING 1,175 2,000 2,000 859 2,000 2,000
001-0101-411.7520 TRAVEL EXPENSES & REIMBURSEMENTS 498 3,300 3,300 0 500 3,300
001-0101-411.7530 MEMBERSHIPS 7,200 7,276 7,276 7,225 7,225 7,276
001-0101-411.7800 CONTRACT SERVICES 0 0 29,990 0 29,989 0
001-0101-411.7910 COMMUNITY EVENTS/PROGRAMS 3,942 10,471 10,196 2,282 3,043 10,471
70 - SERVICES Totals:$106,486 $52,866 $109,974 $25,278 $91,354 $52,866
80 - CAPITAL OUTLAY
001-0101-411.8400 CAPITAL OPERATING EQUIP $0 $0 $108,678 $0 $108,678 $0
80 - CAPITAL OUTLAY Totals:$0 $0 $108,678 $0 $108,678 $0
$108,691 $57,077 $223,150 $28,248 $205,895 $57,077
ACCOUNT NUMBER
0101 - GOVERNING BODY Totals:
159
0102 - CITY ATTORNEY
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-0102-411.4110 FULLTIME SALARIES & WAGES $140,829 $144,877 $144,877 $102,171 $144,877 $150,673
001-0102-411.4143 LONGEVITY PAY 119 000060
001-0102-411.4149 CELL PHONE ALLOWANCE 1,384 1,200 1,200 1,075 1,200 1,200
001-0102-411.4190 ACCRUED PAYROLL 2,006 0000 0
001-0102-411.4220 PART-TIME WAGES 0 0 37,302 1,850 37,302 45,380
001-0102-411.4710 SOCIAL SECURITY/MEDICARE 9,219 11,175 14,029 7,965 14,029 13,603
001-0102-411.4720 TMRS RETIREMENT 22,611 23,197 23,197 16,380 23,197 24,233
001-0102-411.4810 HEALTH/DENTAL INSURANCE 9,935 7,434 7,434 5,445 7,434 7,433
001-0102-411.4820 LIFE INSURANCE 437 400 400 326 400 420
001-0102-411.4830 DISABILITY INSURANCE 458 424 424 342 424 441
001-0102-411.4840 WORKERS COMP INSURANCE 228 231 290 173 290 284
001-0102-411.4850 EAP SERVICES 39 58 58 10 58 58
001-0102-411.4890 FLEX PLAN ADMINISTRATION 15 22 108 0 108 22
40 - SALARIES & BENEFITS Totals:$187,280 $189,018 $229,319 $135,737 $229,319 $243,807
50 - SUPPLIES
001-0102-411.5100 OFFICE SUPPLIES $280 $200 $200 $94 $126 $0
001-0102-411.5400 OPERATING SUPPLIES 80 100 100 0 100 300
001-0102-411.5800 OPERATING EQUIPMENT<$5000 0 0 800 0 795 0
50 - SUPPLIES Totals:$360 $300 $1,100 $94 $1,021 $300
70 - SERVICES
001-0102-411.7400 OPERATING SERVICES $449 $1,000 $1,000 $25 $500 $1,000
001-0102-411.7401 POSTAL / COURIER SERVICES 9 100 100 0 20 100
001-0102-411.7497 RECRUITMENT ADVERTISING 551 0000 0
001-0102-411.7510 TRAINING 644 1,000 1,000 349 875 1,000
001-0102-411.7520 TRAVEL EXPENSES & REIMBURSEMENTS 13 1,000 1,000 0 500 1,000
001-0102-411.7530 MEMBERSHIPS 305 500 500 0 70 500
001-0102-411.7540 PUBLICATIONS 1,239 15,000 14,200 584 1,272 15,000
70 - SERVICES Totals:$3,210 $18,600 $17,800 $958 $3,237 $18,600
$190,850 $207,918 $248,219 $136,789 $233,577 $262,707
ACCOUNT NUMBER
0102 - CITY ATTORNEY 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 2019 for Council Position No.
4 and Position No. 6.
Records Management Program
The FY19 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 FY19 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 included in the FY19 adopted budget:
Description Amount
Outsourcing Election Services with Galveston County
(reallocate existing funds) Ongoing Cost $16,808
The following decision packages are not included in the FY19 adopted budget:
Subpoena Module of FOIA
One Time Cost
Ongoing Cost
$1,000
$5,200
Departmental Goals and Performance Measures by Division
Municipal Clerk Goals:
1. To effectively utilize electronic opportunities to provide for greater communication with
the public, elected officials, City Staff and City Attorney
2. To provide Council meeting notices for all meetings held
3. To provide the public with information regarding the administration of the City that will
be discussed in those meetings
4. To provide support and information to Council and citizens in preparing and attending
Council meetings
5. To take minutes of each meeting held and record City Council action and workshop
discussions
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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 FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
Number of full time
equivalents (FTE’s) 3.0 3.0 3.0 3.0 3.0
Department Expenditures $303,037 $314,244 $340,406 $332,430 $348,583
Outputs (Goals 1 & 2)
# of Alcohol permits 29 10 22 30 32
# of Bids Administered 13 3 15 23 20
# of Contracts 44 68 45 75 72
# of Copies made 84,000 152,967 88,000 118,484 115,000
# of Liens-filed/released 6 2 5 9 10
# of Notices posted-
includes Council /
Committees / Boards /
Commissions 105 116 105 115 115
# of Indexes of Records 39 50 39 50 50
# of Ordinances Prepared 44 42 41 40 40
# of Ordinances, Bids,
Notices, Press Releases
published 52 28 61 81 70
# of Resolutions Prepared 23 25 25 28 26
Outputs (Goals 3, 4 & 5)
# of Executive Sessions 18 42 35 40 38
# of Public Hearings 17 13 15 12 12
# of Regular Meetings 14 13 14 13 14
# of Special Meetings 5 4 5 2 4
# of Special Sessions/
Work Sessions 45 40 46 38 41
# of Pages of minutes 120 115 135 120 130
Measures of Efficiency
Department Expenditures
per capita $7.73 $7.98 $8.42 $8.22 $8.52
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
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time
equivalents (FTE’s) 0.2 0.2 0.2 0.2 0.2
Department
Expenditures $18,505 $15,190 $27,536 $23,579 $28,335
# of Registered
Voters 26,956 27,409 28,209 27,742 28,200
Outputs
# of General Elections
Held 1 1 1 1 1
# of Special Elections
Held 1 0 0 1 0
# of Election
Challenges 1 0 0 0 0
# of Irregularities 0 0 0 0
Measures of Effectiveness
Total # of Voters for
General Elections 2,422 3,245 4,000 4,177 4,250
Total # of Voters
Special Election 2,422 3,245 4,000 4,177 4,250
Measures of Efficiency
Department
Expenditures per
registered voter $0.69 $0.55 $0.98 $0.84 $1.00
Department
Expenditures per
capita $0.47 $0.39 $0.68 $0.58 $0.69
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 FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time
equivalents (FTE’s) 2.0 2.0 2.0 2.0 2.0
Department
Expenditures $135,440 $113,370 $153,834 $146,922 $160,570
Outputs
# of Public Information
Requests Processed 1,408 1,204 1,355 1,306 1,345
# of Pages Provided to
Public 14,496 11,456 14,850 12,976 13.500
# of Attorney General
Opinions Obtained 25 26 27 28 28
# of Scanning &
Laserfiche Documents 739 724 850 850 850
Measures of Efficiency
Department
Expenditures per capita $3.45 $2.88 $3.81 $3.71 $3.93
167
CITY SECRETARY'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
MUNICIPAL CLERK $314,244 $340,406 $340,266 $233,499 $332,430 $348,583 2.4%
ELECTION SERVICES 15,190 27,536 29,276 23,143 23,579 28,335 2.9%
RECORDS MANAGEMENT 113,370 153,834 153,834 108,470 146,922 160,570 4.4%
DEPARTMENT TOTAL $442,804 $521,776 $523,376 $365,112 $502,931 $537,488 3.0%
EXPENDITURE BY CLASSIFICATION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
SALARIES $404,410 $447,556 $447,556 $319,594 $444,891 $466,393 4.2%
SUPPLIES 5,159 12,979 16,315 12,600 14,450 7,247 -44.2%
MAINTENANCE 0 525 580 555 555 525 0.0%
SERVICES 33,235 60,716 58,925 32,363 43,035 63,323 4.3%
CLASSIFICATION TOTAL $442,804 $521,776 $523,376 $365,112 $502,931 $537,488 3.0%
PERSONNEL SUMMARY BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
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
PERSONNEL TOTAL 5.20 5.20 5.20 5.20 5.20 5.20 0.0%
168
0201 - MUNICIPAL CLERK
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-0201-411.4110 FULLTIME SALARIES & WAGES $206,390 $215,259 $215,259 $151,897 $215,259 $219,496
001-0201-411.4130 OVERTIME PAY 125 5,559 5,559 358 5,559 5,559
001-0201-411.4143 LONGEVITY PAY 1,740 1,925 1,925 1,920 1,920 2,030
001-0201-411.4144 VEHICLE ALLOWANCE 5,409 5,400 5,400 3,938 5,400 5,400
001-0201-411.4145 INCENTIVE-CERTIFICATE PAY 3,870 1,800 1,800 3,240 1,800 3,720
001-0201-411.4149 CELL PHONE ALLOWANCE 1,926 1,920 1,920 1,360 1,920 1,920
001-0201-411.4710 SOCIAL SECURITY/MEDICARE 15,860 17,737 17,737 11,708 17,737 17,192
001-0201-411.4720 TMRS RETIREMENT 34,436 36,811 36,811 25,816 36,811 37,981
001-0201-411.4810 HEALTH/DENTAL INSURANCE 28,011 28,713 28,713 20,991 28,713 28,712
001-0201-411.4820 LIFE INSURANCE & AD&D 615 594 594 486 594 658
001-0201-411.4830 DISABILITY INSURANCE 644 656 656 509 656 689
001-0201-411.4840 WORKERS COMP INSURANCE 355 367 367 264 367 349
001-0201-411.4850 EAP SERVICES 190 174 174 146 174 174
001-0201-411.4890 FLEX PLAN ADMIN & COBRA 71 211 211 54 211 65
$299,642 $317,126 $317,126 $222,687 $317,121 $323,945
50 - SUPPLIES
001-0201-411.5100 OFFICE SUPPLIES $1,923 $4,528 $4,179 $1,249 $2,000 $0
001-0201-411.5200 PERSONNEL SUPPLIES 175 100 184 183 244 100
001-0201-411.5400 OPERATING SUPPLIES 0 585 585 562 749 5,236
001-0201-411.5800 OPERATING EQUIPMENT<$5000 0 345 375 375 500 345
50 - SUPPLIES Totals: $2,098 $5,558 $5,323 $2,369 $3,493 $5,681
70 - SERVICES
001-0201-411.7350 SURETY BONDS $71 $75 $75 $0 $71 $75
001-0201-411.7400 OPERATING SERVICES 410 2,575 2,575 1,177 2,402 2,575
001-0201-411.7401 POSTAL / COURIER SERVICES 642 2,120 2,120 1,019 1,358 2,120
001-0201-411.7491 ADVERTISING/PUBLIC NOTICE 1,246 2,822 2,822 1,123 1,371 2,822
001-0201-411.7510 TRAINING 3,654 3,469 3,469 2,644 3,469 3,469
001-0201-411.7520 TRAVEL EXPENSES & REIMBURSEMENTS 1,256 6,071 6,071 1,845 2,460 6,071
001-0201-411.7530 MEMBERSHIPS 495 590 685 635 685 1,825
001-0201-411.7800 CONTRACT SERVICES 4,730 00000
70 - SERVICES Totals: $12,504 $17,722 $17,817 $8,443 $11,816 $18,957
$314,244 $340,406 $340,266 $233,499 $332,430 $348,583
ACCOUNT NUMBER
0201 - MUNICIPAL CLERK Totals:
40 - SALARIES & BENEFITS Totals:
169
0202 - ELECTION SERVICES
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-0202-414.4130 OVERTIME PAY $0 $2,371 $2,371 $0 $0 $2,371
001-0202-414.4220 PART-TIME WAGES 2,828 5,042 5,042 3,460 3,460 5,044
001-0202-414.4710 SOCIAL SECURITY/MEDICARE 0 567 567 0 0 567
$2,828 $7,980 $7,980 $3,460 $3,460 $7,982
50 - SUPPLIES
001-0202-414.5400 OPERATING SUPPLIES $2,536 $6,355 $7,198 $6,859 $7,195 $500
001-0202-414.5800 OPERATING EQUIPMENT<$5000 0 122 2,850 2,850 2,850 122
50 - SUPPLIES Totals: $2,536 $6,477 $10,048 $9,709 $10,045 $622
60 - MAINTENANCE
001-0202-414.6700 COMPUTER EQUIP MAINT $0 $525 $580 $555 $555 $525
60 - MAINTENANCE Totals: $0 $525 $580 $555 $555 $525
70 - SERVICES
001-0202-414.7401 POSTAL / COURIER SERVICES $130 $150 $150 $32 $132 $150
001-0202-414.7491 ADVERTISING/PUBLIC NOTICE 20 287 287 90 90 287
001-0202-414.7510 TRAINING 0 200 0 0 0 200
001-0202-414.7520 TRAVEL EXPENSES & REIMBURSEMENTS 0 138 0 0 0 138
001-0202-414.7720 SOFTWARE SUPPORT SERVICES 8,926 8,295 9,236 9,235 9,235 0
001-0202-414.7800 CONTRACT SERVICES 0 1,670 995 62 62 16,808
001-0202-414.7830 RENTAL 750 1,814 0 0 0 1,623
70 - SERVICES Totals: $9,826 $12,554 $10,668 $9,419 $9,519 $19,206
$15,190 $27,536 $29,276 $23,143 $23,579 $28,335
ACCOUNT NUMBER
40 - SALARIES & BENEFITS Totals:
0202 - ELECTION SERVICES Totals:
170
0203 - RECORDS MANAGEMENT
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-0203-419.4110 FULLTIME SALARIES & WAGES $62,605 $76,918 $76,918 $54,860 $76,918 $77,160
001-0203-419.4130 OVERTIME PAY 2,317 4,440 4,440 932 4,440 4,440
001-0203-419.4143 LONGEVITY PAY 520 320 320 320 320 420
001-0203-419.4145 INCENTIVE-CERTIFICATE PAY 800 480 480 1,760 2,340 3,120
001-0203-419.4190 ACCRUED PAYROLL 490 00000
001-0203-419.4710 SOCIAL SECURITY/MEDICARE 4,471 6,285 6,285 3,696 6,285 5,510
001-0203-419.4720 TMRS RETIREMENT 10,454 13,040 13,040 9,183 13,040 13,580
001-0203-419.4810 HEALTH/DENTAL INSURANCE 19,332 20,241 20,241 21,490 20,241 29,472
001-0203-419.4820 LIFE INSURANCE 197 212 212 172 212 235
001-0203-419.4830 DISABILITY INSURANCE 206 225 225 181 225 247
001-0203-419.4840 WORKERS COMP INSURANCE 396 130 130 720 130 123
001-0203-419.4850 EAP SERVICES 111 116 116 97 116 116
001-0203-419.4890 FLEX PLAN ADMINISTRATION 41 43 43 36 43 43
$101,940 $122,450 $122,450 $93,447 $124,310 $134,466
50 - SUPPLIES
001-0203-419.5100 OFFICE SUPPLIES $370 $424 $344 $309 $412 $0
001-0203-419.5200 PERSONNEL SUPPLIES 155 70 150 150 150 70
001-0203-419.5400 OPERATING SUPPLIES 0 50 50 23 50 474
001-0203-419.5800 OPERATING EQUIPMENT<$5000 0 400 400 40 300 400
50 - SUPPLIES Totals: $525 $944 $944 $522 $912 $944
70 - SERVICES
001-0203-419.7350 SURETY BONDS $0 $71 $71 $71 $71 $71
001-0203-419.7400 OPERATING SERVICES 1,034 7,390 7,390 2,862 3,815 7,390
001-0203-419.7411 PROFESSIONAL/CODE SERVICE 950 8,641 8,641 2,665 4,711 9,091
001-0203-419.7510 TRAINING 1,286 1,035 1,035 1,030 1,030 1,035
001-0203-419.7520 TRAVEL EXPENSES & REIMBURSEMENTS 2,484 1,921 1,921 1,861 1,861 1,921
001-0203-419.7530 MEMBERSHIPS 135 270 270 150 200 240
001-0203-419.7720 SOFTWARE SUPPORT SERVICES 0 5,700 5,700 450 4,600 0
001-0203-419.7800 CONTRACT SERVICES 5,016 5,412 5,412 5,412 5,412 5,412
70 - SERVICES Totals: $10,905 $30,440 $30,440 $14,501 $21,700 $25,160
$113,370 $153,834 $153,834 $108,470 $146,922 $160,570
ACCOUNT NUMBER
40 - SALARIES & BENEFITS Totals:
0203 - RECORDS MANAGEMENT Totals:
171
City Manager
City
Manager
Administrative
Services
Fire Marshal /
Emergency
Management
Assistant City
Manager
Police
Department
Library
Services
Economic
Development
Community
Development
Parks and
Recreation
Public Works
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City Manager
Mission Statement
The City Manager provides for the general administration of the City carrying out the City
Council’s policies and objectives. All City programs, services, and operations are directed and
coordinated by the City Manager. The City Manager’s Office is represented by two divisions:
Administration and Economic Development. There are five full-time employees, 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 2018-19 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 thirteenth 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 2018 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.
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City Manager
The City’s Economic Development office generates news releases, media information and
contacts, printed materials, direct mail campaigns, and a quarterly electronic newsletter. The
Economic Development 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.
2018-2019 Departmental Goals and Performance Measures by division
City Manager Administration:
Goals:
x Provide professional management and leadership that support the success of the
organization.
x Deliver responsive, quality customer service to the City Council, citizens, and other
agencies
x Support vital community connections with our citizens, neighborhood and civic
associations, and news media
Supports the City’s Strategic Goals: 1-Communications, 4-Partnerships, and
6-Organizational Development
Objective A:
x Conduct strategic planning activities
x Ensure that departmental work plans are supportive of City Council goals
x Prepare information on City services, events, and policies for outside agencies as
requested.
x Promote interaction and collaboration with Friendswood citizens and civic associations
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City Manager
City Manager
Administration
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY 19
Adopted
Inputs
# of full time equivalents
(FTE’s) 3.55 4.5 4.5 4.5 4.5
Department Expenditures $623,487 $724,702 $786,210 $1,041,603 $763,562
Outputs
# of Long-Range Planning
Sessions Conducted with
City Council 4 2 2 2 2
# of Long-Range Planning
Projects by Staff 2 2 2 2 2
# of Senior Staff
development initiatives 1 1 1 1 1
Agenda Preparation
(# of City Council agenda
items) 250 250 250 250 250
# of Council meetings
attended 20 20 20 20 20
# of Association meetings
attended by Staff 12 12 12 10 10
# of Specific citizen
inquiries /complaints
addressed (walk-ins,
phone calls, email) 1,500 1,500 1,500 1,500 1,500
Measures of Efficiency
Monthly Operational Cost $51,957 $60,392 $65,518 $86,800 $63,630
Division Expenditures per
capita $15.90 $18.41 $19.45 $25.77 $18.67
175
City Manager
Objective B:
x Enhance communication by proactively sharing timely, accurate information about City
services, initiatives, and issues.
Outputs (number of)
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Releases, advisories, or tip
sheets prepared 204 220 220 210 220
City-related news articles
written 876 925 870 860 870
Annual page views on the
City’s website 900,000 900,000 950,000 913,336 1,000,000
Agendas 2,680 3,250 3,000 2,988 4,200
City newsletters 8,700 8,856 8,800 8,784 8,900
Community Development 2,900 3,490 3,350 #13,500 13,750
Construction Updates 4,250 4,795 4,820 #13,500 13,750
Economic Development 3,600 4,031 4,500 4,585 4,600
**Emergency
Management 7,200 8,014 8,700 #13,500 13,750
Events and Recreation 6,500 7,482 8,200 #13,500 13,750
*General City 7,600 8,590 8,100 13,500 13,750
Law enforcement 8,200 9,101 8,500 10,000 10,150
Legal Notices 2,200 2,738 10,500 3,150 3,200
Library 4,000 4,018 3,050 #13,500 13,750
Planning and Zoning
agendas 1,200 2,738 3,520 ##4,185 4,200
*In FY 17, the “General City” email list absorbed the following: Community Development, Construction Updates,
Emergency Management, Events and Recreation, and Library. It was retitled “News-including Emergency
messages and Library Services/Programs.”
**In FY 17, the “Agendas” email list absorbed Planning and Zoning agendas.
Objective C:
x Actively distribute information and gather feedback about City policies, services, and
events.
Outputs (number of)
FY16
Actual
FY17
Actual*
FY18
Budget
FY18
Forecast
FY19
Adopted
Focus on Friendswood
monthly newsletter editions
e-mailed 33,000* 8,400 8,200 8,500 8,600
City Meetings Broadcast on
PEG channel 30 30 30 30 30
Community videos produced 5 12 15 40 48
Number of Facebook “Likes” 1,450 4,025 6,700 9,740 10,000
Number of Twitter
followers** 1,700 2,429 3,200 3,895 4,150
*Beginning FY17 the newsletter is emailed to those who subscribe to Focus on Friendswood Newsletter
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
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents
(FTE’s) 1.0 1.0 1.0 1.0 1.0
Department Expenditures $244,779 $252,000 $254,357 $258,525 $252,175
Outputs
Chamber & Regional
Partnership meetings
attended 35 30 16 15 15
Trade Shows attended 4 3 4 4 4
Quarterly Electronic
Newsletter distribution to
potential business
prospects, developers, and
brokers 1,600 1,270 7,198 7,200 10,000
Attendees at Annual Broker
& Developer Day event
hosted by CEDC 50 50 45 45 40
New Businesses,
Expansions, & Remodels in
the Downtown
Neighborhood
Empowerment Zone
(NEZ#1) 20 25 34 30 35
Business Prospect Inquiries 120 115 130 140 130
Friendswood Civilian Labor
Force/Unemployment Rate
19,750/
5.2%
19,805/
4.3%
19,807/
4.5%
19,500/
4.0%
CEDC meetings attended 13 13 13 12 12
Discussion Items 37 35 36 15 14
Measures of Efficiency
Monthly Operational Cost $20,398 $21,000 $21,196 $21,544 $21,015
Division Expenditures per
capita $6.24 $6.40 $6.29 $6.40 $6.16
177
CITY MANAGER'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
ADMINISTRATION $724,702 $786,210 $1,055,932 $689,778 $1,041,603 $763,562 -2.9%
ECONOMIC DEVELOPMENT 252,000 254,357 256,127 165,023 238,525 252,175 -0.9%
DEPARTMENT TOTAL $976,702 $1,040,567 $1,312,059 $854,801 $1,280,128 $1,015,737 -2.4%
EXPENDITURE BY CLASSIFICATION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
SALARIES $835,431 $877,843 $1,097,500 $776,558 $1,098,324 $853,013 -2.8%
SUPPLIES 18,168 23,755 27,358 15,448 26,174 27,780 16.9%
MAINTENANCE 0000000.0%
SERVICES 123,103 138,969 187,201 62,795 155,630 134,944 -2.9%
CLASSIFICATION TOTAL $976,702 $1,040,567 $1,312,059 $854,801 $1,280,128 $1,015,737 -2.4%
PERSONNEL SUMMARY BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
ADMINISTRATION 4.40 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 5.40 5.40 5.40 5.40 5.40 5.40 0.0%
178
0301 - ADMINISTRATION
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-0301-413.4110 FULLTIME SALARIES & WAGES $469,640 $482,053 $450,582 $317,457 $450,582 $493,953
001-0301-413.4130 OVERTIME PAY 5,530 4,938 4,938 4,940 4,940 4,938
001-0301-413.4143 LONGEVITY PAY 2,855 3,095 3,912 3,678 3,678 1,475
001-0301-413.4144 VEHICLE ALLOWANCE 10,818 10,800 6,058 6,075 6,075 0
001-0301-413.4149 CELL PHONE ALLOWANCE 3,634 3,600 2,546 2,450 3,600 3,600
001-0301-413.4190 ACCRUED PAYROLL 0 0 221,691 163,602 221,691 0
001-0301-413.4220 PART-TIME WAGES 6,554 13,625 13,625 8,413 13,625 14,091
001-0301-413.4710 SOCIAL SECURITY/MEDICARE 31,412 39,747 51,410 27,432 51,410 33,627
001-0301-413.4720 TMRS RETIREMENT 77,357 82,501 105,571 79,293 105,571 80,382
001-0301-413.4810 HEALTH/DENTAL INSURANCE 56,317 57,597 57,597 37,027 57,597 44,931
001-0301-413.4820 LIFE INSURANCE 1,335 1,330 1,222 988 1,222 1,326
001-0301-413.4821 TERM LIFE INSURANCE 1,460 1,460 1,460 851 1,460 0
001-0301-413.4830 DISABILITY INSURANCE 1,455 1,453 1,339 1,082 1,339 1,459
001-0301-413.4840 WORKERS COMP INSURANCE 780 823 780 791 780 760
001-0301-413.4850 EAP SERVICES 254 290 268 184 268 290
001-0301-413.4890 FLEX PLAN ADMINISTRATION $94 $254 $224 $68 $224 $86
$669,495 $703,566 $923,223 $654,331 $924,062 $680,918
50 - SUPPLIES
001-0301-413.5100 OFFICE SUPPLIES $2,390 $2,540 $2,540 $647 $1,806 $0
001-0301-413.5200 PERSONNEL SUPPLIES 0 400 888 4,467 4,967 400
001-0301-413.5221 5 STAR FUNCTION SUPPLIES 5,793 5,835 9,035 5,296 9,035 8,900
001-0301-413.5400 OPERATING SUPPLIES 1,654 3,980 3,980 1,759 2,345 7,480
001-0301-413.5800 OPERATING EQUIPMENT<$5000 6,458 5,000 5,000 128 3,745 5,000
50 - SUPPLIES Totals: $16,295 $17,755 $21,443 $12,297 $21,898 $21,780
70 - SERVICES
001-0301-413.7221 5 STAR FUNCTION SERVICES $4,846 $7,665 $4,445 $4,378 $4,445 $4,600
001-0301-413.7350 SURETY BONDS 0 0 86 86 86 0
001-0301-413.7400 OPERATING SERVICES 1,827 2,631 2,142 1,447 1,930 2,631
001-0301-413.7401 POSTAL / COURIER SERVICES 138 750 750 82 250 750
001-0301-413.7421 FRIENDSWOOD NEWSLETTER 819 1,000 1,000 819 819 1,000
001-0301-413.7492 SPECIAL EVENTS 0 500 500 0 0 500
001-0301-413.7510 TRAINING 2,049 3,823 3,823 955 1,273 3,823
001-0301-413.7520 TRAVEL EXPENSES & REIMBURSEMENTS 3,612 5,040 5,040 647 1,006 5,040
001-0301-413.7530 MEMBERSHIPS 2,512 3,260 3,260 1,398 2,278 2,300
001-0301-413.7612 TELEPHONE/COMMUNICATIONS 216 220 220 0 216 220
001-0301-413.7800 CONTRACT SERVICES 22,893 40,000 90,000 13,338 83,340 40,000
70 - SERVICES Totals: $38,912 $64,889 $111,266 $23,150 $95,643 $60,864
$724,702 $786,210 $1,055,932 $689,778 $1,041,603 $763,562
ACCOUNT NUMBER
40 - SALARIES & BENEFITS Totals:
0301 - ADMINISTRATION Totals:
179
0303 - ECONOMIC DEVELOPMENT
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-0303-419.4110 FULLTIME SALARIES & WAGES $110,582 $116,090 $116,090 $80,884 $116,090 $116,801
001-0303-419.4143 LONGEVITY PAY 1,035 1,110 1,110 1,095 1,095 1,135
001-0303-419.4144 VEHICLE ALLOWANCE 5,409 5,400 5,400 3,938 5,400 5,400
001-0303-419.4145 INCENTIVE-CERTIFICATE PAY 1,500 1,500 1,500 1,125 1,500 0
001-0303-419.4149 CELL PHONE ALLOWANCE 1,204 1,200 1,200 850 1,200 1,200
001-0303-419.4710 SOCIAL SECURITY/MEDICARE 8,509 9,585 9,585 6,188 9,585 8,769
001-0303-419.4720 TMRS RETIREMENT 18,756 19,896 19,896 13,943 19,896 19,365
001-0303-419.4810 HEALTH/DENTAL INSURANCE 17,988 18,462 18,462 13,461 18,462 18,461
001-0303-419.4820 LIFE INSURANCE 330 320 320 262 320 344
001-0303-419.4830 DISABILITY INSURANCE 347 363 363 275 363 361
001-0303-419.4840 WORKERS COMP INSURANCE 190 198 198 140 198 179
001-0303-419.4850 EAP SERVICES 63 58 58 48 58 58
001-0303-419.4890 FLEX PLAN ADMINISTRATION 23 95 95 18 95 22
$165,936 $174,277 $174,277 $122,227 $174,262 $172,095
50 - SUPPLIES
001-0303-419.5100 OFFICE SUPPLIES $80 $1,000 $1,000 $19 $100 $0
001-0303-419.5400 OPERATING SUPPLIES 1,793 5,000 4,915 3,132 4,176 6,000
50 - SUPPLIES Totals: $1,873 $6,000 $5,915 $3,151 $4,276 $6,000
70 - SERVICES
001-0303-419.7400 OPERATING SERVICES $7,479 $9,600 $9,600 $3,783 $7,083 $9,600
001-0303-419.7401 POSTAL / COURIER SERVICES 0 200 200 0 100 200
001-0303-419.7491 ADVERTISING/PUBLIC NOTICE 17,096 22,000 23,855 9,494 18,659 22,000
001-0303-419.7510 TRAINING 2,390 3,090 3,090 1,680 2,740 3,090
001-0303-419.7520 TRAVEL EXPENSES & REIMBURSEMENTS 2,454 3,800 3,800 3,048 3,800 3,800
001-0303-419.7530 MEMBERSHIPS 2,605 2,215 2,215 1,640 2,605 2,215
001-0303-419.7800 CONTRACT SERVICES 22,167 33,175 33,175 20,000 25,000 33,175
001-0303-419.7921 PRGM 380 ECON DEV GRANTS 30,000 00000
70 - SERVICES Totals: $84,191 $74,080 $75,935 $39,645 $59,987 $74,080
$252,000 $254,357 $256,127 $165,023 $238,525 $252,175
ACCOUNT NUMBER
40 - SALARIES & BENEFITS Totals:
0303 - ECONOMIC DEVELOPMENT Totals:
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 four diverse programs
or divisions: Finance, 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 for several areas.
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, 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 generating purchase orders
daily and ensuring compliance with local, state and federal regulations in the City’s
procurement of goods and services. Working in conjunction with City departments,
the Purchasing Coordinator, develops bid/proposal specifications, maintains service
contracts/agreements, oversees the P-card program and properly disposes of assets
which have surpassed useful life cycles.
Municipal Court is responsible for bringing fair and impartial conclusion to all misdemeanor
cases filed in the City by maintaining accurate records of all court cases filed and disposed of,
as well as processing payments and serving warrants. With the exception of holidays,
Municipal Court sessions are Wednesday evenings and periodic Wednesday mornings of each
month. The court keeps a schedule that minimizes the delay in setting court dates and
promotes efficient operations.
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 delivers EPIC
(Excellent, Proactive, Impactful, Customer-focused) technology services to enhance the
community experience.
182
Administrative Services
Departmental Accomplishments in FY 2017-18
y Earned the City’s 31th GFOA Award for Excellence in Financial Reporting
y Earned the City’s 15th GFOA Distinguished Budget Presentation Award
y Expanded centralization of the City’s purchasing function
y Launched a pilot program for procurement cards
y Completed Tyler Technology Incode 10 accounts receivable module implementation
y Began implementation re-launch of Tyler Technology EnerGov Building Dept. software
y Cyber Security training program started
y Second failover firewall installed at the Public Safety Building
y Completed desktop technology refresh
y Implemented new employee evaluation software system
y Implemented 2.5% convenience fee on credit card transactions
Highlights of the Budget
The following FAW and decision packages are included with the FY19 adopted
budget.
Forces at Work (FAW)
Description Amount
Client Analysis Fee Ongoing Cost $24,000
Public Works Software Solutions One Time Cost $16,264
Enterprise Discovery System Upgrade (for Library Public Access) One Time Cost $14,102
W&S Fund – Credit Card Fee Increase Ongoing Cost $15,000
Decision Packages
City Wide Employee Merit at 2.75% General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$417,716
$44,527
City Wide Pay Plan Adjustment General Fund
Water & Sewer Fund
Ongoing Cost
Ongoing Cost
$132,865
$24,359
The following decision packages are not included with the FY19 adopted budget.
Description Amount
Evaluation of Critical Facilities One Time Cost $20,000
Part-time Administrative Assistant (FTE <0.49) Ongoing Cost $21,046
Salary Survey One Time Cost $20,000
Wellness Program Ongoing Cost $5,000
Wellness Incentive Program Ongoing Cost $9,600
183
Administrative Services
Major Departmental Goals for FY 2018-19
y Earn GFOA’s Certificate of Achievement for Excellence in Financial Reporting
y Earn GFOA’s Distinguished Budget Award special recognition for performance
measures and capital project section of the FY19 budget document
y Revise the City’s Vehicle Replacement Plan
y Continue to implement program for procurement cards
y Continue to develop and monitor a community service program to support indigence
issues in Municipal Court
y Train and certify all court security personnel
y Train associate judge
y Continue to expand computer server virtualization
y Continue enhancement of the Utility Billing page of the City’s website to improve
customer service
y Standardized IT Procedures and Policies
y Enhanced User Security Awareness Training and Cyber Security training
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
Supports the City’s Strategic Goals:
1-Communication, 2-Economic Development, 4-Partnerships, 5-Public Safety, and 6-
Organizational Development
184
Administrative Services
Performance Measures by Division
Finance & Other
Admin Functions FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents
(FTE’s)* 13.0 12.0 12.0 12.0 12.0
Division Expenditures* $1,332,507 $1,539,486 $1,597,086 $1,561,408 $1,700,693
Outputs
Prepare CAFR 1 1 1 1 1
Prepare monthly financial
reports 0 0 12 5 12
Prepare proposed &
adopted budget document 2 2 2 2 2
# of A/P check runs 50 60 50 58/ 50
Maintain false
alarm/permits program Yes Yes Yes Yes Yes
# of A/P paper checks
issued/EFT
3,991/
1,081
4,096/
2,846
3,800/
1,500
3,336/
1,189
3.500/
1.200
Utility bills generated* 78,037 78,409 79,500 79,500 79,500
Measures of Effectiveness
GFOA CAFR Awards earned 27 28 29 29 30
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 13 14 15 15 16
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 – 13,670
accounts) 96% 99% 100% 100% 100%
Measures of Efficiency
Monthly operational cost* $111,042 $128,291 $133,091 $130,117 $141,724
Division expenditures per
capita* $33.98 $39.11 $39.51 $38.62 $41.58
*Includes Finance divisions within the General Fund and Water & Sewer Fund.
185
Administrative Services
Municipal Court FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents
(FTE’s) 6.7 6.7 6.7 6.7 6.7
Division Expenditures $394,005 $391,081 $453,439 $404,349 $409,848
Outputs
Revenue generated $954,755 $648,197 $648,197 $694,015 $691,350
# of cases filed with court 6,506 4,922 6,500 5,200 5,500
# of cases disposed 5,425 5.616 6,500 5,000 5,000
# of Teen Court offenses 101 0 0 0 0
# of warrants issued 2,962 1,639 2,600 1,650 1,600
# of warrants cleared (court
staff) 848 1,099 1,000 1,100 1,000
# of warrants served (police
dept) 686 453 500 350 500
Measures of Effectiveness
% of warrants cleared 57% 28% 25% 35% 26%
Total number of warrants
outstanding 4,219 4,191 5,000 4,200 4,200
# of Municipal Court sessions
held 50 50 48 50 50
# of Teen Court sessions held* 8 0 0 0 0
# of Teen Court jury and
community service terms
sentenced* 319 0 0 50 0
Measures of Efficiency
Monthly operational cost $32,834 $32,590 $37,787 $33,696 $34,154
Division expenditures per
capita $10.05 $9.94 $11.22 $10.00 $10.02
*Amounts higher than 100% represent cleared warrants older than the current year measured.
**Teen Court program discontinued during FY17.
186
Administrative Services
Human Resources,
Insurance, &
Risk Management FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
City’s total full time equivalents
(FTE) 223.54 225.09 230.49 228.49 232.15
Division’s # of FTE’s 5 5 5 5 5
Division Expenditures $752,869 $847,006 $989,614 $916,498 $974,232
Outputs
# of Job Requisitions Processed 37 43 40 40 40
# of criminal background
checks completed 75 85 95 100 80
# of employees trained during
new hire orientation 44 42 50 60 60
# of employees trained during
safety meetings 496 428 450 300 475
Measures of Effectiveness
Total # of applications
processed 4,753 8,388 9,000 9,100 9,000
Total # of new hire orientation
sessions held 4 6 10 9 11
Total # of safety meetings and
programs conducted 31 21 40 33 36
Total # of work-related
reportable incidents 1 4 3 3 2
Measures of Efficiency
Employee Turnover Rate 4.50% 13.22% 10% 12% 10%
Division expenditures per City’s
total full time equivalents (FTE) $3,368 $3,763 $4,294 $4,011 $4,197
187
Administrative Services
Information
Technology FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
City’s total full time
equivalents (FTE) 223.54 225.09 230.49 228.49 232.15
# of full time equivalents
(FTE’s) 4 4 5 5 5
Division Expenditures $836,641 $1,090,037 $1,157,883 $1,454,728 $1,131,439
Outputs
# of users supported 220 220 230 220 220
# of work orders closed 3100 1862 3400 2500 2800
# of PC’s/laptops/iPads
supported 240 240 320 240 240
# of servers supported 23 37 37 37 37
# of printers/scanners
supported 36/21 43/21 36/21 43/21 43/21
# of applications supported 40+ 40+ 50+ 40+ 40+
# of networks supported
6 net/
subnet
30 net/
subnet
10 net/
subnet
30 net/
subnet
35 net/
subnet
Measures of Effectiveness
% of Server, software,
network availability during
normal business hours 99.9% 99.9% 99.9% 99.9% 99.9%
% of support hours 45% 45% 45% 45% 55%
% of project hours 55% 55% 55% 55% 45%
Average time to close work
orders (hours) < 1 hour 8 hour < 1 hour 8 hour 8 hour
Measures of Efficiency
Average # of work order
request closed per month 258 180.25 283 200 240
Division expenditures per
full time employee (FTE) $3,743 $4,843 $5,024 $6,367 $4,874
Division expenditures per
capita $21.33 $27.70 $28.64 $35.98 $27.66
188
ADMINISTRATIVE SERVICES
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
FINANCE $868,148 $937,147 $959,631 $643,230 $944,028 $1,020,604 8.9%
OTHER FUNCTIONS 175,178 243,502 243,502 132,621 185,477 240,904 -1.1%
MUNICIPAL COURT 391,081 453,439 414,782 289,753 404,349 409,848 -9.6%
HUMAN RESOURCES*398,592 529,851 465,689 294,064 440,276 485,898 -8.3%
INSURANCE (GF)177,290 178,013 178,013 148,940 181,103 176,400 -0.9%
RISK MANAGEMENT (GF)135,145 163,050 163,050 105,902 161,950 177,434 8.8%
INFORMATION TECHNOLOGY 1,090,037 1,157,883 1,457,245 1,046,131 1,454,728 1,131,439 -2.3%
UTILITY BILLING (W/S)496,160 416,437 416,332 308,769 431,903 439,185 5.5%
INSURANCE (W/S)135,979 118,700 118,700 116,778 133,169 134,500 13.3%
DEPARTMENT TOTAL $3,867,610 $4,198,022 $4,416,944 $3,086,188 $4,336,983 $4,216,212 0.4%
EXPENDITURE BY CLASSIFICATION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
SALARIES & BENEFITS 2,421,616 2,648,700 2,540,186 1,725,241 2,535,337 2,596,024 -2.0%
SUPPLIES 213,841 82,400 327,003 271,592 331,037 86,560 5.0%
MAINTENANCE 52,568 71,574 72,200 37,975 72,051 73,051 0.0%
SERVICES 1,163,903 1,364,740 1,449,647 1,032,390 1,379,568 1,413,705 3.6%
CAPITAL OUTLAY 15,682 19,000 19,000 18,990 18,990 35,264 85.6%
OTHER 0 11,608 8,908 0 0 11,608 0.0%
CLASSIFICATION TOTAL $3,867,610 $4,198,022 $4,416,944 $3,086,188 $4,336,983 $4,216,212 0.4%
PERSONNEL SUMMARY BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
FINANCE - (GF)8.00 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 5.60 5.60 5.60 5.60 -16.4%
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 5.00 5.00 5.00 5.00 5.00 0.0%
PERSONNEL TOTAL 27.70 28.70 27.60 27.60 27.60 27.60 0.0%
*In FY18, the prosecutor positions were transferred to City Attorney division.
189
0401 - FINANCE
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-0401-415.4110 FULLTIME SALARIES & WAGES $543,847 $587,772 $595,062 $412,323 $595,062 $630,610
001-0401-415.4130 OVERTIME PAY 3,478 1,317 1,317 815 1,087 1,317
001-0401-415.4143 LONGEVITY PAY 5,326 3,515 3,515 3,490 3,490 3,800
001-0401-415.4144 VEHICLE ALLOWANCE 0 5,400 5,400 4,050 5,400 5,400
001-0401-415.4145 INCENTIVE-CERTIFICATE PAY 11,475 16,200 16,200 9,375 16,200 14,100
001-0401-415.4149 CELL PHONE ALLOWANCE 2,208 4,800 4,800 4,100 4,800 6,000
001-0401-415.4190 ACCRUED PAYROLL 35,288 0000 0
001-0401-415.4710 SOCIAL SECURITY/MEDICARE 43,283 47,354 47,912 31,029 47,912 47,313
001-0401-415.4720 TMRS RETIREMENT 93,847 98,296 99,460 68,912 99,460 105,450
001-0401-415.4810 HEALTH/DENTAL INSURANCE 72,509 74,106 74,106 48,423 74,106 74,102
001-0401-415.4820 LIFE INSURANCE 1,732 1,622 1,631 1,299 1,631 1,712
001-0401-415.4830 DISABILITY INSURANCE 1,793 1,791 1,800 1,387 1,800 1,826
001-0401-415.4840 WORKERS COMP INSURANCE 989 980 988 688 988 1,364
001-0401-415.4850 EAP SERVICES 484 464 464 387 464 465
001-0401-415.4890 FLEX PLAN ADMINISTRATION 181 538 538 144 538 173
$816,440 $844,155 $853,193 $586,422 $852,938 $893,632
001-0401-415.5100 OFFICE SUPPLIES $2,468 $5,460 $5,149 $2,764 $5,149 $0
001-0401-415.5200 PERSONNEL SUPPLIES 29 405 405 317 317 405
001-0401-415.5400 OPERATING SUPPLIES 2,577 2,200 2,200 1,762 2,200 7,660
001-0401-415.5800 OPERATING EQUIPMENT<$5000 770 515 4,525 3,530 4,525 515
$5,844 $8,580 $12,279 $8,373 $12,191 $8,580
001-0401-415.7120 AUDIT SERVICES $21,106 $29,000 $36,894 $25,282 $36,894 $34,380
001-0401-415.7140 CONSULTING SERVICES 3,552 14,425 16,278 4,314 16,278 14,425
001-0401-415.7400 OPERATING SERVICES 3,372 2,560 2,560 1,153 1,537 2,655
001-0401-415.7401 POSTAL / COURIER SERVICES 2,443 2,500 2,500 1,405 1,874 2,500
001-0401-415.7497 RECRUITMENT ADVERTISING 0 500 500 0 0 500
001-0401-415.7510 TRAINING 7,939 13,065 13,065 6,100 8,133 16,220
001-0401-415.7520 TRAVEL EXPENSES & REIMBURSEMENTS 5,688 10,100 10,100 8,941 11,921 11,450
001-0401-415.7530 MEMBERSHIPS 1,764 1,832 1,832 1,240 1,832 1,832
001-0401-415.7800 CONTRACT SERVICES 0 10,430 10,430 0 430 34,430
$45,864 $84,412 $94,159 $48,435 $78,899 $118,392
$868,148 $937,147 $959,631 $643,230 $944,028 $1,020,6040401 - FINANCE Totals:
70 - SERVICES Totals:
50 - SUPPLIES Totals:
70 - SERVICES
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
190
0406 - OTHER ADMIN SERVICES
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
70 - SERVICES
001-0406-415.7431 TAX APPRAISAL SERVICES $163,250 $171,868 $172,380 $126,694 $172,380 $169,270
001-0406-415.7432 TAX COLLECTION SERVICES 7,032 8,359 7,847 3,527 7,847 8,359
001-0406-415.7433 PROPERTY TAX REFUND 0 58,025 58,025 0 0 58,025
001-0406-415.7435 COUNTY TAX OFFICE IN CH 4,896 5,000 5,000 2,400 5,000 5,000
001-0406-415.7491 ADVERTISING/PUBLIC NOTICE 0 250 250 0 250 250
$175,178 $243,502 $243,502 $132,621 $185,477 $240,904
$175,178 $243,502 $243,502 $132,621 $185,477 $240,904
70 - SERVICES Totals:
0406 - OTHER ADMIN SERVICES Totals:
ACCOUNT NUMBER
191
0409 - MUNICIPAL COURT
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-0409-412.4110 FULLTIME SALARIES & WAGES $184,420 $194,289 $194,519 $140,488 $194,519 $202,314
001-0409-412.4130 OVERTIME PAY 2,688 10,000 10,000 1,905 3,040 7,000
001-0409-412.4143 LONGEVITY PAY 517 575 575 570 570 650
001-0409-412.4145 INCENTIVE-CERTIFICATE PAY 6,410 6,000 6,000 5,100 6,000 4,200
001-0409-412.4190 ACCRUED PAYROLL 726 0000 0
001-0409-412.4220 PART-TIME WAGES 85,425 116,498 79,196 59,844 79,196 68,280
001-0409-412.4710 SOCIAL SECURITY/MEDICARE 20,799 25,043 22,207 15,392 22,207 21,282
001-0409-412.4720 TMRS RETIREMENT 30,511 33,470 33,507 23,491 33,507 34,159
001-0409-412.4810 HEALTH/DENTAL INSURANCE 33,323 34,727 34,727 25,320 34,727 29,109
001-0409-412.4820 LIFE INSURANCE 673 536 536 529 536 589
001-0409-412.4830 DISABILITY INSURANCE 717 583 583 562 583 618
001-0409-412.4840 WORKERS COMP INSURANCE 483 519 460 330 460 413
001-0409-412.4850 EAP SERVICES 513 232 232 392 232 232
001-0409-412.4890 FLEX PLAN ADMINISTRATION 94 281 195 72 195 86
$367,299 $422,753 $382,737 $273,995 $375,772 $368,932
001-0409-412.5100 OFFICE SUPPLIES $2,927 $4,100 $5,459 $3,605 $5,459 $0
001-0409-412.5200 PERSONNEL SUPPLIES 106 280 280 156 207 280
001-0409-412.5400 OPERATING SUPPLIES 70 470 470 345 459 5,200
001-0409-412.5800 OPERATING EQUIPMENT<$5000 533 200 200 0 200 0
$3,636 $5,050 $6,409 $4,106 $6,325 $5,480
001-0409-412.7350 SURETY BONDS $0 $0 $0 $0 $0 $100
001-0409-412.7400 OPERATING SERVICES 0 1,000 0 0 500 1,000
001-0409-412.7401 POSTAL / COURIER SERVICES 2,717 3,500 3,500 2,004 2,872 4,000
001-0409-412.7510 TRAINING 1,592 1,310 2,310 1,391 1,855 9,980
001-0409-412.7520 TRAVEL EXPENSES & REIMBURSEMENTS 973 1,850 1,850 668 1,191 2,500
001-0409-412.7530 MEMBERSHIPS 180 320 320 160 320 320
001-0409-412.7540 PUBLICATIONS 36 36 36 36 36 36
001-0409-412.7612 TELEPHONE/COMMUNICATIONS 0 120 120 0 120 0
001-0409-412.7800 CONTRACT SERVICES 14,648 17,500 17,500 7,393 15,358 17,500
$20,146 $25,636 $25,636 $11,652 $22,252 $35,436
$391,081 $453,439 $414,782 $289,753 $404,349 $409,848
ACCOUNT NUMBER
70 - SERVICES Totals:
0409 - MUNICIPAL COURT Totals:
50 - SUPPLIES Totals:
70 - SERVICES
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
192
0410 - HUMAN RESOURCES
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-0410-415.4110 FULLTIME SALARIES & WAGES $197,795 $210,709 $213,281 $150,627 $213,281 $226,580
001-0410-415.4120 PART-TIME WAGES W/BENEFITS 30,157 31,478 31,478 23,049 31,478 31,077
001-0410-415.4130 OVERTIME PAY 4,843 2,573 2,573 1,639 2,573 2,573
001-0410-415.4143 LONGEVITY PAY 1,358 1,390 1,390 1,385 1,385 1,545
001-0410-415.4145 INCENTIVE-CERTIFICATE PAY 5,100 6,000 6,000 4,350 6,000 4,200
001-0410-415.4148 PAY PLAN ADJUSTMENTS 0 70,000 0 0 0 0
001-0410-415.4149 CELL PHONE ALLOWANCE 1,204 1,200 1,200 850 1,200 1,200
001-0410-415.4190 ACCRUED PAYROLL 2,479 0000 0
001-0410-415.4710 SOCIAL SECURITY/MEDICARE 17,792 19,381 19,578 13,419 19,578 19,701
001-0410-415.4720 TMRS RETIREMENT 37,932 40,228 40,638 28,859 40,638 42,612
001-0410-415.4810 HEALTH/DENTAL INSURANCE 20,194 20,100 20,100 15,318 20,100 21,008
001-0410-415.4820 LIFE INSURANCE 545 582 585 481 585 636
001-0410-415.4830 DISABILITY INSURANCE 611 636 639 503 639 665
001-0410-415.4840 WORKERS COMP INSURANCE 416 4,401 4,405 289 4,405 4,669
001-0410-415.4850 EAP SERVICES 308 290 290 242 290 290
001-0410-415.4880 UNEMPLOYMENT COMPENSATION 0 25,000 10,893 0 10,893 25,000
001-0410-415.4890 FLEX PLAN ADMINISTRATION 68 181 181 54 181 65
$320,802 $434,149 $353,231 $241,065 $353,226 $381,821
001-0410-415.5200 PERSONNEL SUPPLIES $92 $450 $450 $224 $300 $450
001-0410-415.5223 STAFF DEV PROG SUPPLIES 510 3,750 3,750 0 2,000 3,750
001-0410-415.5400 OPERATING SUPPLIES 4,679 5,700 6,486 805 6,486 5,700
001-0410-415.5800 OPERATING EQUIPMENT<$5000 8,561 2,500 2,500 1,151 2,500 1,000
$13,842 $12,400 $13,186 $2,180 $11,286 $10,900
001-0410-415.7120 AUDIT SERVICES $0 $2,500 $2,500 $0 $0 $2,500
001-0410-415.7140 CONSULTING SERVICES 3,640 2,500 2,500 0 2,500 2,500
001-0410-415.7212 MEDICAL EXAMINATIONS 8,135 10,635 14,031 7,864 10,486 16,872
001-0410-415.7220 PERSONNEL EVENTS/PROGRAMS 3,459 6,800 6,800 481 641 9,800
001-0410-415.7223 STAFF DEV PROG SERVICES 299 4,800 2,800 259 2,345 6,400
001-0410-415.7400 OPERATING SERVICES 35,703 1,500 14,357 12,887 14,357 1,500
001-0410-415.7401 POSTAL / COURIER SERVICES 6 375 375 62 283 375
001-0410-415.7491 ADVERTISING/PUBLIC NOTICE 0 350 350 0 0 350
001-0410-415.7496 CRIMINAL HISTORY SERVICES 1,972 7,840 7,990 1,067 3,423 8,090
001-0410-415.7497 RECRUITMENT ADVERTISING 0 500 500 0 0 500
001-0410-415.7510 TRAINING 3,130 6,825 6,825 4,049 5,399 7,325
001-0410-415.7520 TRAVEL EXPENSES & REIMBURSEMENTS 4,240 11,477 11,477 6,335 8,446 12,650
001-0410-415.7530 MEMBERSHIPS 772 1,625 1,625 819 1,092 1,540
001-0410-415.7612 TELEPHONE/COMMUNICATIONS 216 350 350 0 0 350
001-0410-415.7710 SOFTWARE LICENSE FEE 0 22,100 23,667 16,566 23,667 19,300
001-0410-415.7800 CONTRACT SERVICES 2,376 3,125 3,125 430 3,125 3,125
$63,948 $83,302 $99,272 $50,819 $75,764 $93,177
$398,592 $529,851 $465,689 $294,064 $440,276 $485,898
40 - SALARIES & BENEFITS Totals:
ACCOUNT NUMBER
70 - SERVICES Totals:
0410 - HUMAN RESOURCES Totals:
50 - SUPPLIES
70 - SERVICES
50 - SUPPLIES Totals:
193
0411 - INSURANCE
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
001-0411-415.7313 MOBILE EQUIPMENT $2,877 $3,000 $3,000 $3,339 $3,339 $3,350
001-0411-415.7321 GENERAL LIABILITY 7,681 8,500 8,500 7,610 8,500 7,600
001-0411-415.7323 PUBLIC OFFICIAL 15,713 17,400 17,400 15,634 17,400 15,700
001-0411-415.7324 CRIME & ACCIDENT COVERAGE 2,207 2,350 2,350 2,262 2,262 2,350
001-0411-415.7331 WINDSTORM 99,545 91,363 91,363 63,832 91,363 80,000
001-0411-415.7332 REAL & PERSONAL PROPERTY 47,180 48,000 48,000 55,339 55,339 60,000
001-0411-415.7333 FLOOD 900 900 900 699 900 900
001-0411-415.7350 SURETY BONDS 1,187 2,000 2,000 225 2,000 2,000
001-0411-415.7380 PRIOR YEAR INSURANCE 0 4,500 4,500 0 0 4,500
$177,290 $178,013 $178,013 $148,940 $181,103 $176,400
$177,290 $178,013 $178,013 $148,940 $181,103 $176,400
70 - SERVICES Totals:
0411 - INSURANCE Totals:
70 - SERVICES
ACCOUNT NUMBER
194
0412 - RISK MANAGEMENT
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-0412-415.4110 FULLTIME SALARIES & WAGES $68,507 $71,327 $71,327 $51,876 $71,327 $83,114
001-0412-415.4130 OVERTIME PAY 3,502 2,573 2,573 3,188 3,188 0
001-0412-415.4131 HOLIDAY HRS WORKED 0 0 0 442 442 0
001-0412-415.4143 LONGEVITY PAY 880 940 940 940 940 975
001-0412-415.4144 VEHICLE ALLOWANCE 5,409 5,400 5,400 3,938 5,400 5,400
001-0412-415.4145 INCENTIVE-CERTIFICATE PAY 2,500 2,100 2,100 2,325 2,100 2,700
001-0412-415.4149 CELL PHONE ALLOWANCE 1,204 1,200 1,200 850 1,200 1,200
001-0412-415.4710 SOCIAL SECURITY/MEDICARE 5,443 6,391 6,391 4,229 6,391 6,274
001-0412-415.4720 TMRS RETIREMENT 12,846 13,263 13,263 10,083 13,263 14,895
001-0412-415.4810 HEALTH/DENTAL INSURANCE 17,526 18,462 18,462 13,461 18,462 18,461
001-0412-415.4820 LIFE INSURANCE 193 197 197 163 197 254
001-0412-415.4830 DISABILITY INSURANCE 203 235 235 171 235 266
001-0412-415.4840 WORKERS COMP INSURANCE 130 132 132 101 132 154
001-0412-415.4850 EAP SERVICES 60 58 58 48 58 58
001-0412-415.4890 FLEX PLAN ADMINISTRATION 22 95 95 18 95 22
$118,425 $122,373 $122,373 $91,833 $123,430 $133,773
001-0412-415.5200 PERSONNEL SUPPLIES $502 $1,000 $1,000 $30 $1,000 $2,500
001-0412-415.5400 OPERATING SUPPLIES 2,342 4,220 4,220 1,163 4,220 4,370
001-0412-415.5800 OPERATING EQUIPMENT<$5000 885 6,200 6,200 290 13,200 6,200
$3,729 $11,420 $11,420 $1,483 $18,420 $13,070
001-0412-415.7212 MEDICAL EXAMINATIONS $258 $8,097 $8,097 $667 $888 $8,281
001-0412-415.7220 PERSONNEL EVENTS/PROGRAMS 9,287 11,535 11,535 8,660 11,547 12,035
001-0412-415.7400 OPERATING SERVICES 90 1,000 1,000 0 1,000 1,000
001-0412-415.7510 TRAINING 1,216 2,375 2,375 1,712 2,375 2,475
001-0412-415.7520 TRAVEL EXPENSES & REIMBURSEMENTS 2,140 5,650 5,650 1,267 3,690 6,200
001-0412-415.7530 MEMBERSHIPS 0 600 600 280 600 600
$12,991 $29,257 $29,257 $12,586 $20,100 $30,591
$135,145 $163,050 $163,050 $105,902 $161,950 $177,4340412 - RISK MANAGEMENT Totals:
70 - SERVICES Totals:
ACCOUNT NUMBER
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
50 - SUPPLIES Totals:
70 - SERVICES
195
0416 - INFORMATION TECHNOLOGY
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-0416-419.4110 FULLTIME SALARIES & WAGES $300,840 $366,950 $373,707 $220,312 $373,707 $374,402
001-0416-419.4130 OVERTIME PAY 7,787 8,545 8,545 9,511 9,511 8,545
001-0416-419.4131 HOLIDAY HRS WORKED 0 0 0 358 358 0
001-0416-419.4143 LONGEVITY PAY 1,775 2,050 2,050 2,050 2,050 2,100
001-0416-419.4145 INCENTIVE-CERTIFICATE PAY 2,700 3,600 3,600 2,775 3,600 3,600
001-0416-419.4149 CELL PHONE ALLOWANCE 4,762 4,800 4,800 3,200 4,800 6,000
001-0416-419.4190 ACCRUED PAYROLL 1,599 0 0 5,121 0 0
001-0416-419.4710 SOCIAL SECURITY/MEDICARE 22,753 29,526 30,044 17,565 30,044 28,802
001-0416-419.4720 TMRS RETIREMENT 50,043 61,272 62,351 38,603 62,351 62,942
001-0416-419.4810 HEALTH/DENTAL INSURANCE 53,699 70,772 70,772 36,993 70,772 53,427
001-0416-419.4820 LIFE INSURANCE 874 985 993 704 993 1,073
001-0416-419.4830 DISABILITY INSURANCE 941 1,094 1,102 745 1,102 1,123
001-0416-419.4840 WORKERS COMP INSURANCE 1,056 1,495 1,507 1,345 1,507 1,461
001-0416-419.4850 EAP SERVICES 249 292 292 203 292 290
001-0416-419.4890 FLEX PLAN ADMINISTRATION 92 164 164 76 164 108
$449,170 $551,545 $559,927 $339,561 $561,251 $543,873
001-0416-419.5200 PERSONNEL SUPPLIES $0 $0 $185 $204 $204 $200
001-0416-419.5400 OPERATING SUPPLIES 999 4,950 4,765 765 4,021 4,950
001-0416-419.5700 COMPUTER SUPPLIES 4,923 2,400 2,400 1,097 2,363 2,400
001-0416-419.5800 OPERATING EQUIPMENT<$5000 178,665 34,600 272,820 250,359 272,820 37,820
$184,587 $41,950 $280,170 $252,425 $279,408 $45,370
001-0416-419.6700 COMPUTER EQUIP MAINT $52,143 $70,800 $71,426 $37,550 $71,426 $72,277
$52,143 $70,800 $71,426 $37,550 $71,426 $72,277
001-0416-419.7400 OPERATING SERVICES $8,175 $15,000 $27,705 $24,263 $27,705 $15,000
001-0416-419.7510 TRAINING 19,331 23,300 23,300 8,050 20,733 24,300
001-0416-419.7520 TRAVEL EXPENSES & REIMBURSEMENTS 2,004 4,500 4,500 2,248 3,998 4,500
001-0416-419.7530 MEMBERSHIPS 345 350 350 150 350 375
001-0416-419.7720 SOFTWARE SUPPORT SERVICES 208,990 325,228 329,497 290,494 329,497 278,170
001-0416-419.7723 SOFTWARE SUBSCRIPTION SRV 5,632 16,750 26,800 15,050 26,800 16,750
001-0416-419.7730 INTERNET/WIRELESS SERVICE 46,550 66,960 66,960 37,113 66,960 68,560
001-0416-419.7800 CONTRACT SERVICES 97,428 22,500 47,610 20,237 47,610 27,000
$388,455 $474,588 $526,722 $397,605 $523,653 $434,655
001-0416-419.8800 CAPITAL EQUIPMENT $15,682 $19,000 $19,000 $18,990 $18,990 $35,264
80 - CAPITAL OUTLAY Totals: $15,682 $19,000 $19,000 $18,990 $18,990 $35,264
$1,090,037 $1,157,883 $1,457,245 $1,046,131 $1,454,728 $1,131,439
70 - SERVICES Totals:
80 - CAPITAL OUTLAY
0416 - INFORMATION TECHNOLOGY Totals:
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
60 - MAINTENANCE
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
196
401-0401 - FINANCE (W/S)
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
401-0401-415.4110 FULLTIME SALARIES & WAGES $173,516 $177,852 $177,852 $125,931 $177,852 $181,950
401-0401-415.4130 OVERTIME PAY 2,135 3,072 3,072 2,534 3,072 3,072
401-0401-415.4143 LONGEVITY PAY 1,915 2,160 2,160 2,155 2,155 2,305
401-0401-415.4145 INCENTIVE-CERTIFICATE PAY 900 900 900 675 900 900
401-0401-415.4148 PAY PLAN ADJUSTMENTS 0 5,000 0 0 0 0
401-0401-415.4710 SOCIAL SECURITY/MEDICARE 12,624 13,711 13,711 9,262 13,711 13,328
401-0401-415.4720 TMRS RETIREMENT 118,872 28,456 28,456 20,794 28,456 30,022
401-0401-415.4810 HEALTH/DENTAL INSURANCE 37,849 40,764 40,764 29,722 40,764 40,761
401-0401-415.4820 LIFE INSURANCE 508 478 478 399 478 520
401-0401-415.4830 DISABILITY INSURANCE 532 511 511 419 511 546
401-0401-415.4840 WORKERS COMP INSURANCE 283 284 284 208 284 271
401-0401-415.4850 EAP SERVICES 252 232 232 194 232 232
401-0401-415.4890 FLEX PLAN ADMINISTRATION 94 305 305 72 305 86
40 - SALARIES & BENEFITS Totals:$349,480 $273,725 $268,725 $192,365 $268,720 $273,993
50 - SUPPLIES
401-0401-415.5100 OFFICE SUPPLIES $1,344 $1,400 $1,760 $1,578 $1,760 $0
401-0401-415.5200 PERSONNEL SUPPLIES 0 0 113 109 109 160
401-0401-415.5400 OPERATING SUPPLIES 859 1,400 1,466 1,338 1,338 2,800
401-0401-415.5800 OPERATING EQUIPMENT<$5000 0 200 200 0 200 200
50 - SUPPLIES Totals:$2,203 $3,000 $3,539 $3,025 $3,407 $3,160
60 - MAINTENANCE
401-0401-415.6800 EQUIPMENT MAINTENANCE $425 $774 $774 $425 $625 $774
60 - MAINTENANCE Totals:$425 $774 $774 $425 $625 $774
70 - SERVICES
401-0401-415.7120 AUDIT SERVICES $11,644 $16,000 $20,356 $13,718 $18,291 $19,320
401-0401-415.7350 SURETY BONDS 0 2,300 0 0 2,300 2,300
401-0401-415.7400 OPERATING SERVICES 474 700 700 604 700 700
401-0401-415.7401 POSTAL / COURIER SERVICES 39,384 36,000 41,000 25,552 39,000 36,000
401-0401-415.7510 TRAINING 195 2,020 2,020 0 1,000 4,020
401-0401-415.7520 TRAVEL EXPENSES & REIMBURSEMENTS 493 420 420 260 420 2,420
401-0401-415.7530 MEMBERSHIPS 100 140 140 140 140 140
401-0401-415.7710 SOFTWARE LICENSE FEE 2,069 3,150 3,150 2,069 3,150 3,150
401-0401-415.7800 CONTRACT SERVICES 89,693 66,600 66,600 70,611 94,150 81,600
70 - SERVICES Totals:$144,052 $127,330 $134,386 $112,954 $159,151 $149,650
90 - OTHER
401-0401-415.9830 PROVISION FOR UNCOLL A/R $0 $11,608 $8,908 $0 $0 $11,608
90 - OTHER Totals:$0 $11,608 $8,908 $0 $0 $11,608
0401 - FINANCE Totals:$496,160 $416,437 $416,332 $308,769 $431,903 $439,185
ACCOUNT NUMBER
197
401-0411 - INSURANCE (W/S)
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
70 - SERVICES
401-0411-415.7313 MOBILE EQUIPMENT $1,819 $2,000 $2,000 $2,130 $2,130 $2,200
401-0411-415.7321 GENERAL LIABILITY 5,121 7,000 5,383 5,073 5,073 5,200
401-0411-415.7323 PUBLIC OFFICIAL 10,475 11,650 11,650 9,982 9,982 10,000
401-0411-415.7324 CRIME & ACCIDENT COVERAGE 1,279 1,250 1,250 1,290 1,290 1,300
401-0411-415.7331 WINDSTORM 81,446 67,000 68,617 52,226 68,617 65,000
401-0411-415.7332 REAL & PERSONAL PROPERTY 34,984 29,000 29,000 45,277 45,277 50,000
401-0411-415.7333 FLOOD 855 800 800 800 800 800
70 - SERVICES Totals:$135,979 $118,700 $118,700 $116,778 $133,169 $134,500
0411 - INSURANCE Totals:$135,979 $118,700 $118,700 $116,778 $133,169 $134,500
ACCOUNT NUMBER
198
Police Department
Police
Department
Staff
Services
Patrol
Operations
Criminal
Investigations
Records
and
Communication
Animal Control
Patrol
D.O.T.
Program
Police
Investigation
Fund
199
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 2017 – 18 Accomplishments
Friendswood was named in the top 10 list of safest cities in Texas in 2018. 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.
The ProQA emergency medical dispatch program was installed, operators were trained and
certified, and the Department now provides state-of-the-art medical pre-arrival instructions
to callers. The operating budget was used to add two LMTV military vehicles to be used for
high water rescues and a second rescue boat was added to the department’s critical incident
assets. Grant funding replaced the throw phone system used during hostage and crisis
negotiations.
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, enforces traffic and criminal laws
and addresses problems related to order maintenance and quality of life. Provides
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
200
Police
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.
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
201
Police
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
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 officers 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.
202
Police
Highlights of the Budget
The Fiscal Year 2018-19 budget for the police department addresses requirements to maintain
current operations. The current full authorized sworn strength is 66 peace officers including
2 new school resource 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 19 years. The last application for
continued funding was filed in early 2018 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 two marked
patrol vehicles, two staff vehicles and two Animal Control trucks. At time of replacement each
vehicle has over 100,000 miles.
The following FAW decision package is included with the FY19 adopted budget.
Description Amount
Police Dual Purpose K-9 replacement
One Time Cost
Ongoing Cost
$27,500
$5,200
The following decision packages are not included with the FY19 adopted budget.
Description Amount
Freedom Application software licenses One Time Cost $8,000
VHF Back Up Radio System One Time Cost $15,200
Pole Camera
One Time Cost
Ongoing Cost
$5,000
$480
PSB Phase 2 feasibility study One Time Cost $10,000
Replacement PSB security cameras Ongoing Cost $5,000
203
Police
2018-2019 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
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time sworn
peace officers 62 64 64 64 66
Department Expenditures $9,589,180 $9,469,475 $10,225,179 $10,412,751 $11,210,483
Outputs
Total # of Arrests 1424 931 967 1000 1000
# of Police Calls For
Service 15,804 16,258 16,031 22,626 19,328
# of Domestic Animals
Impounded 646 559 602 522 550
Measures of Effectiveness
Crime Rate 8.49 8.91 8.70 10.00 10.00
Offense Clearance Rate 67 61 64 65 65
# of Traffic Accidents 555 534 545 550 550
# of Animal Adoptions 292 246 269 250 250
Measures of Efficiency
Average Response Time 8:31 9:13 8:72 10:00 10:00
#minutes from request to
arrival – Priority 1 4:25 4:45 4:35 5:00 5:00
Monthly Operating Costs $799,098 $788,023 $852,098 $867,729 $934,207
Department Expenditures
per Capita $244.50 $240.60 $252.94 $257.58 $274.06
204
POLICE DEPARTMENT
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
ADMINISTRATION $855,238 $975,316 $963,692 $653,108 $915,553 $977,484 0.2%
COMMUNICATIONS 1,130,868 1,223,462 1,246,154 891,088 1,266,497 1,218,936 -0.4%
PATROL 5,406,705 5,743,557 5,900,565 4,150,056 5,913,273 6,463,588 12.5%
PATROL-DOT PROGRAM 119,717 120,858 120,858 90,605 123,490 126,587 4.7%
CRIMINAL INVESTIGATIONS 1,585,237 1,745,148 1,763,164 1,284,683 1,779,766 1,995,861 14.4%
ANIMAL CONTROL 371,710 416,838 425,293 279,874 414,172 428,027 2.7%
DEPARTMENT TOTAL $9,469,475 $10,225,179 $10,419,726 $7,349,414 $10,412,751 $11,210,483 9.6%
EXPENDITURE BY CLASSIFICATION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
SALARIES AND BENEFITS $8,393,509 $8,853,385 $8,887,637 $6,453,363 $9,120,887 $9,677,706 9.3%
SUPPLIES 334,689 399,662 461,606 256,655 355,643 424,282 6.2%
MAINTENANCE 176,337 279,479 274,374 131,103 194,596 307,379 10.0%
SERVICES 535,498 692,653 706,554 456,386 652,606 783,116 13.1%
CAPITAL OUTLAY 29,442 0 89,555 51,907 89,019 18,000 0.0%
CLASSIFICATION TOTAL $9,469,475 $10,225,179 $10,419,726 $7,349,414 $10,412,751 $11,210,483 9.6%
PERSONNEL SUMMARY BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
ADMINISTRATION 5.00 5.00 5.00 5.00 5.00 5.00 0.0%
COMMUNICATIONS 13.60 13.60 13.60 13.60 13.60 13.60 0.0%
PATROL 51.12 51.12 51.12 51.12 51.12 53.78 5.2%
PATROL-DOT PROGRAM 1.00 1.00 1.00 1.00 1.00 1.00 0.0%
CRIMINAL INVESTIGATIONS 13.00 13.00 13.00 13.00 13.00 13.00 0.0%
ANIMAL CONTROL 4.00 4.00 4.00 4.00 4.00 4.00 0.0%
PERSONNEL TOTAL 87.72 87.72 87.72 87.72 87.72 90.38 5.2%
205
2101 - POLICE ADMINISTRATION
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-2101-421.4110 FULLTIME SALARIES & WAGES $532,971 $562,837 $562,837 $399,372 $562,837 $578,393
001-2101-421.4130 OVERTIME PAY 8,697 15,000 15,000 9,034 12,045 15,000
001-2101-421.4131 HOLIDAY HRS WORKED 186 1,000 1,000 0 500 1,000
001-2101-421.4143 LONGEVITY PAY 6,485 6,785 6,785 6,785 6,785 6,970
001-2101-421.4145 INCENTIVE-CERTIFICATE PAY 18,900 18,900 18,900 14,175 18,900 18,900
001-2101-421.4149 CELL PHONE ALLOWANCE 3,492 3,480 3,480 2,465 3,480 3,480
001-2101-421.4710 SOCIAL SECURITY/MEDICARE 40,946 46,513 46,513 30,700 46,513 44,487
001-2101-421.4720 TMRS RETIREMENT 89,615 96,526 96,526 68,514 96,526 99,487
001-2101-421.4810 HEALTH/DENTAL INSURANCE 37,401 38,828 38,828 28,220 38,828 38,825
001-2101-421.4820 LIFE INSURANCE 1,577 1,571 1,571 1,258 1,571 1,725
001-2101-421.4830 DISABILITY INSURANCE 1,648 1,717 1,717 1,320 1,717 1,809
001-2101-421.4840 WORKERS COMP INSURANCE 8,346 7,679 7,679 6,334 7,679 9,142
001-2101-421.4850 EAP SERVICES 312 290 290 241 290 290
001-2101-421.4890 FLEX PLAN ADMINISTRATION 116 108 108 90 108 108
$750,692 $801,234 $801,234 $568,508 $797,779 $819,616
001-2101-421.5100 OFFICE SUPPLIES $9,126 $13,250 $13,734 $3,832 $5,110 $0
001-2101-421.5200 PERSONNEL SUPPLIES 1,366 2,750 2,750 531 708 2,750
001-2101-421.5301 FUEL 3,452 9,996 9,996 1,721 2,295 9,996
001-2101-421.5400 OPERATING SUPPLIES 1,901 3,250 3,250 945 1,260 16,500
001-2101-421.5800 OPERATING EQUIPMENT<$5000 660 2,500 6,500 3,965 5,287 2,500
$16,505 $31,746 $36,230 $10,994 $14,660 $31,746
001-2101-421.6300 VEHICLE MAINTENANCE $4,252 $5,500 $5,500 $1,025 $1,367 $12,500
001-2101-421.6600 FACILITY MAINTENANCE 0 1,000 1,000 0 500 1,000
001-2101-421.6620 CONTINGENCY 0 20,000 3,892 0 0 20,000
$4,252 $26,500 $10,392 $1,025 $1,867 $33,500
001-2101-421.7140 CONSULTING SERVICES $3,500 $10,500 $10,500 $3,500 $3,500 $10,500
001-2101-421.7311 VEHICLE INSURANCE 4,529 4,755 4,755 3,554 4,755 3,080
001-2101-421.7322 LAW ENFORCEMENT 1,901 2,400 2,400 1,918 1,918 2,000
001-2101-421.7350 SURETY BONDS 710000 0
001-2101-421.7400 OPERATING SERVICES 1,505 1,650 1,650 795 1,650 1,650
001-2101-421.7401 POSTAL / COURIER SERVICES 784 1,100 1,100 495 665 1,100
001-2101-421.7497 RECRUITMENT ADVERTISING 0 1,000 1,000 0 1,000 1,000
001-2101-421.7498 JUDGMENTS & DAMAGE CLAIM 500 0000 0
001-2101-421.7510 TRAINING 325 2,300 2,300 450 600 2,675
001-2101-421.7520 TRAVEL EXPENSES & REIMBURSEMENTS 107 2,260 2,260 158 211 2,260
001-2101-421.7530 MEMBERSHIPS 690 900 900 960 960 1,000
001-2101-421.7540 PUBLICATIONS 0 160 160 159 159 160
001-2101-421.7612 TELEPHONE/COMMUNICATIONS 41,007 43,608 43,608 28,672 43,608 45,480
001-2101-421.7830 RENTAL 1,018 4,000 4,000 1,018 1,018 4,000
001-2101-421.7831 VEHICLE LEASE-INTERNAL 27,852 41,203 41,203 30,902 41,203 17,717
$83,789 $115,836 $115,836 $72,581 $101,247 $92,622
$855,238 $975,316 $963,692 $653,108 $915,553 $977,484
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
70 - SERVICES Totals:
2101 - POLICE ADMINISTRATION Totals:
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
60 - MAINTENANCE
206
2110 - POLICE COMMUNICATIONS
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-2110-421.4110 FULLTIME SALARIES & WAGES $662,475 $676,156 $676,301 $481,021 $676,301 $698,442
001-2110-421.4130 OVERTIME PAY 74,851 30,500 30,500 44,608 79,477 30,500
001-2110-421.4131 HOLIDAY HRS WORKED 3,699 20,000 20,000 16,168 16,168 20,000
001-2110-421.4143 LONGEVITY PAY 7,730 8,510 8,510 8,646 8,646 8,475
001-2110-421.4145 INCENTIVE-CERTIFICATE PAY 39,363 45,517 45,517 31,198 45,517 59,280
001-2110-421.4149 CELL PHONE ALLOWANCE 843 840 840 595 840 840
001-2110-421.4190 ACCRUED PAYROLL 0 0 0 1,625 1,625 0
001-2110-421.4220 PART-TIME WAGES 8,781 24,212 24,212 3,159 10,212 25,409
001-2110-421.4710 SOCIAL SECURITY/MEDICARE 58,121 61,434 61,445 42,605 61,445 60,792
001-2110-421.4720 TMRS RETIREMENT 121,383 123,604 123,627 91,667 123,627 130,397
001-2110-421.4810 HEALTH/DENTAL INSURANCE 97,565 103,042 103,042 74,510 103,042 114,063
001-2110-421.4820 LIFE INSURANCE 1,917 1,866 1,866 1,514 1,866 2,250
001-2110-421.4830 DISABILITY INSURANCE 2,044 2,112 2,112 1,595 2,112 2,317
001-2110-421.4840 WORKERS COMP INSURANCE 953 1,930 1,932 930 1,932 1,214
001-2110-421.4850 EAP SERVICES 876 1,102 1,102 678 1,102 1,104
001-2110-421.4890 FLEX PLAN ADMINISTRATION 305 921 921 230 921 281
$1,080,906 $1,101,746 $1,101,927 $800,749 $1,134,833 $1,155,364
001-2110-421.5200 PERSONNEL SUPPLIES $1,344 $4,000 $4,000 $499 $2,665 $4,000
001-2110-421.5400 OPERATING SUPPLIES 1,227 2,700 2,700 1,199 1,598 2,700
001-2110-421.5800 OPERATING EQUIPMENT<$5000 830 3,000 3,000 608 1,810 3,000
$3,401 $9,700 $9,700 $2,306 $6,073 $9,700
001-2110-421.6800 EQUIPMENT MAINTENANCE $29,655 $35,934 $35,934 $17,426 $35,934 $36,207
$29,655 $35,934 $35,934 $17,426 $35,934 $36,207
001-2110-421.7212 MEDICAL EXAMINATIONS $0 $600 $600 $0 $0 $600
001-2110-421.7350 SURETY BONDS 497 355 355 0 355 142
001-2110-421.7400 OPERATING SERVICES 5,110 33,890 33,890 20,950 27,933 4,500
001-2110-421.7401 POSTAL / COURIER SERVICES 22 500 500 0 50 500
001-2110-421.7510 TRAINING 2,679 18,897 18,897 15,767 21,023 3,445
001-2110-421.7520 TRAVEL EXPENSES & REIMBURSEMENTS 3,366 3,300 3,300 483 644 1,600
001-2110-421.7530 MEMBERSHIPS 598 1,240 1,240 558 744 1,210
001-2110-421.7611 ELECTRICITY 1,057 2,200 2,200 798 1,064 2,068
001-2110-421.7612 TELEPHONE/COMMUNICATIONS 3,577 3,600 3,600 0 0 3,600
001-2110-421.7710 SOFTWARE LICENSE FEES 0 11,500 11,500 11,500 15,333 0
$16,906 $76,082 $76,082 $50,056 $67,146 $17,665
001-2110-421.8800 CAPITAL EQUIPMENT $0 $0 $22,511 $20,551 $22,511 $0
$0 $0 $22,511 $20,551 $22,511 $0
$1,130,868 $1,223,462 $1,246,154 $891,088 $1,266,497 $1,218,936
70 - SERVICES Totals:
70 - CAPITAL OUTLAY
80 - CAPITAL OUTLAY Totals:
2110 - POLICE COMMUNICATIONS Totals:
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES
50 - SUPPLIES Totals:
60 - MAINTENANCE
40 - SALARIES & BENEFITS Totals:
ACCOUNT NUMBER
207
2120 - POLICE PATROL
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-2120-421.4110 FULLTIME SALARIES & WAGES $2,675,786 $2,902,473 $2,934,571 $1,969,476 $2,934,571 $3,191,101
001-2120-421.4120 PART-TIME WAGES 0 50,162 50,162 18,330 50,162 66,268
001-2120-421.4130 OVERTIME PAY 451,912 389,338 389,338 342,399 456,532 389,338
001-2120-421.4131 HOLIDAY HRS WORKED 17,657 95,000 95,000 83,333 83,333 95,000
001-2120-421.4143 LONGEVITY PAY 23,375 23,085 23,085 22,450 22,450 21,785
001-2120-421.4145 INCENTIVE-CERTIFICATE PAY 141,690 156,055 156,055 120,187 156,055 186,370
001-2120-421.4149 CELL PHONE ALLOWANCE 5,879 9,200 9,200 4,143 9,200 5,700
001-2120-421.4190 ACCRUED PAYROLL 26,105 0 0 10,467 10,467 0
001-2120-421.4220 PART-TIME WAGES 64,000 50,028 47,028 56,707 75,608 54,544
001-2120-421.4710 SOCIAL SECURITY/MEDICARE 248,136 243,636 245,179 190,328 253,770 271,126
001-2120-421.4720 TMRS RETIREMENT 525,241 497,799 501,018 407,840 543,786 641,437
001-2120-421.4810 HEALTH/DENTAL INSURANCE 444,453 504,612 504,612 329,040 504,612 495,922
001-2120-421.4820 LIFE INSURANCE 7,851 8,011 8,011 6,068 8,011 9,756
001-2120-421.4830 DISABILITY INSURANCE 8,472 8,921 8,921 6,638 8,921 11,598
001-2120-421.4840 WORKERS COMP INSURANCE 49,901 46,368 46,579 38,913 46,579 59,689
001-2120-421.4850 EAP SERVICES 2,940 3,190 3,190 2,236 3,190 3,252
001-2120-421.4890 FLEX PLAN ADMINISTRATION 936 1,627 1,627 621 1,627 1,037
$4,694,334 $4,989,505 $5,023,576 $3,609,176 $5,168,874 $5,503,923
001-2120-421.5200 PERSONNEL SUPPLIES $46,793 $60,000 $64,707 $38,708 $51,611 $64,700
001-2120-421.5300 VEHICLE SUPPLIES 473 1,500 1,500 39 552 1,500
001-2120-421.5301 FUEL 106,180 144,527 144,527 73,782 101,375 144,527
001-2120-421.5400 OPERATING SUPPLIES 26,483 35,150 35,150 16,905 27,539 39,670
001-2120-421.5410 PDRAD PROGRAM SUPPLIES 2,461 0 1,492 0 1,492 0
001-2120-421.5800 OPERATING EQUIPMENT<$5000 53,744 32,700 80,649 62,906 68,906 45,100
$236,134 $273,877 $328,025 $192,340 $251,475 $295,497
001-2120-421.6300 VEHICLE MAINTENANCE $93,510 $120,800 $122,245 $70,375 $93,833 $130,360
001-2120-421.6400 OPERATING MAINTENANCE 0 2,000 2,000 0 0 2,000
001-2120-421.6800 EQUIPMENT MAINTENANCE 28,910 53,485 55,985 21,357 33,475 53,712
$122,420 $176,285 $180,230 $91,732 $127,308 $186,072
001-2120-421.7212 MEDICAL EXAMINATIONS $1,100 $1,000 $1,000 $450 $600 $2,000
001-2120-421.7311 VEHICLE INSURANCE 23,620 26,381 26,381 18,597 26,381 31,201
001-2120-421.7322 LAW ENFORCEMENT 27,381 29,200 29,200 27,626 27,626 29,000
001-2120-421.7340 ANIMAL MORTALITY INS 2,709 2,800 2,800 2,709 2,709 3,964
001-2120-421.7400 OPERATING SERVICES 14,390 13,150 13,150 10,200 13,600 17,490
001-2120-421.7401 POSTAL / COURIER SERVICES 1,075 1,000 1,000 616 1,000 1,000
001-2120-421.7497 RECRUITMENT ADVERTISING 0 526 526 0 526 526
001-2120-421.7498 JUDGMENTS & DAMAGE CLAIM 5,000 4,900 4,900 1,200 1,200 4,900
001-2120-421.7510 TRAINING 19,684 16,875 19,875 17,582 23,443 15,125
001-2120-421.7520 TRAVEL EXPENSES & REIMBURSEMENTS 11,218 13,599 13,599 6,687 12,916 15,775
001-2120-421.7530 MEMBERSHIPS 1,115 1,580 1,580 805 1,580 1,580
001-2120-421.7540 PUBLICATIONS 0 190 190 0 0 190
001-2120-421.7710 SOFTWARE LICENSE FEES 224 500 500 0 500 8,000
001-2120-421.7830RENTAL 2,55700000
001-2120-421.7831 VEHICLE LEASE-INTERNAL 214,302 192,189 192,189 144,142 192,189 329,345
$324,375 $303,890 $306,890 $230,614 $304,270 $460,096
001-2120-421.8300 VEHICLES $11,550 $0 $51,794 $26,194 $51,794 $0
001-2120-421.8800 CAPITAL EQUIPMENT 17,892 0 10,050 0 9,552 18,000
$29,442 $0 $61,844 $26,194 $61,346 $18,000
$5,406,705 $5,743,557 $5,900,565 $4,150,056 $5,913,273 $6,463,588
70 - SERVICES Totals:
80 - CAPITAL OUTLAY
80 - CAPITAL OUTLAY Totals:
2120 - PATROL Totals:
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
60 - MAINTENANCE
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
208
2125 - POLICE PATROL-DOT PROGRAM
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-2125-421.4110 FULLTIME SALARIES & WAGES $57,256 $60,975 $60,975 $44,825 $60,975 $62,648
001-2125-421.4130 OVERTIME PAY 9,671 1,500 1,500 5,176 6,901 1,500
001-2125-421.4131 HOLIDAY HRS WORKED 353 0 0 3,092 3,092 0
001-2125-421.4143 LONGEVITY PAY 315 380 380 375 375 415
001-2125-421.4145 INCENTIVE-CERTIFICATE PAY 2,500 2,700 2,700 2,125 2,700 3,900
001-2125-421.4710 SOCIAL SECURITY/MEDICARE 4,817 5,015 5,015 3,826 5,015 4,609
001-2125-421.4720 TMRS RETIREMENT 11,089 10,408 10,408 8,786 10,408 10,920
001-2125-421.4810 HEALTH/DENTAL INSURANCE 17,897 18,462 18,462 12,049 18,462 18,461
001-2125-421.4820 LIFE INSURANCE 172 168 168 125 168 189
001-2125-421.4830 DISABILITY INSURANCE 181 186 186 131 186 199
001-2125-421.4840 WORKERS COMP INSURANCE 1,034 958 958 809 958 1,003
001-2125-421.4850 EAP SERVICES 63 58 58 43 58 58
001-2125-421.4890 FLEX PLAN ADMINISTRATION 23 22 22 16 22 22
$105,371 $100,832 $100,832 $81,378 $109,320 $103,924
001-2125-421.5200 PERSONNEL SUPPLIES $381 $500 $500 $291 $388 $500
001-2125-421.5300 VEHICLE SUPPLIES 0 250 250 0 250 250
001-2125-421.5301 FUEL 2,863 2,479 2,479 1,777 2,369 2,479
001-2125-421.5400 OPERATING SUPPLIES 848 750 750 29 539 750
001-2125-421.5800 OPERATING EQUIPMENT<$5000 734 750 750 483 644 750
$4,826 $4,729 $4,729 $2,580 $4,190 $4,729
001-2125-421.6300 VEHICLE MAINTENANCE $741 $1,000 $1,000 $306 $808 $1,000
$741 $1,000 $1,000 $306 $808 $1,000
001-2125-421.7311 VEHICLE INSURANCE $863 $1,048 $1,048 $640 $854 $871
001-2125-421.7400 OPERATING SERVICES 270 800 800 105 440 800
001-2125-421.7510 TRAINING 1,364 3,250 3,250 783 1,444 3,250
001-2125-421.7520 TRAVEL EXPENSES & REIMBURSEMENTS 98 3,015 2,965 0 200 3,015
001-2125-421.7530 MEMBERSHIPS 500 500 550 550 550 600
001-2125-421.7831 VEHICLE LEASE-INTERNAL 5,684 5,684 5,684 4,263 5,684 8,398
$8,779 $14,297 $14,297 $6,341 $9,172 $16,934
$119,717 $120,858 $120,858 $90,605 $123,490 $126,587
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
70 - SERVICES Totals:
2125 - PATROL-DOT PROGRAM Totals:
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
60 - MAINTENANCE
209
2130 - POLICE CRIMINAL INVESTIGATIONS
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-2130-421.4110 FULLTIME SALARIES & WAGES $926,494 $981,477 $981,477 $704,697 $981,477 $1,152,417
001-2130-421.4130 OVERTIME PAY 50,799 71,000 71,000 77,315 103,086 71,000
001-2130-421.4131 HOLIDAY HRS WORKED 4,424 4,000 4,000 7,088 7,088 4,000
001-2130-421.4143 LONGEVITY PAY 9,969 9,780 9,780 9,770 9,770 10,240
001-2130-421.4145 INCENTIVE-CERTIFICATE PAY 48,771 50,330 50,330 37,277 50,330 55,653
001-2130-421.4149 CELL PHONE ALLOWANCE 5,315 5,700 5,700 3,758 5,700 6,125
001-2130-421.4150 CLOTHING ALLOWANCE 8,572 8,000 8,000 6,400 8,000 8,800
001-2130-421.4190 ACCRUED PAYROLL 6,13600000
001-2130-421.4710 SOCIAL SECURITY/MEDICARE 76,267 86,467 86,467 60,389 86,467 92,466
001-2130-421.4720 TMRS RETIREMENT 166,427 172,842 172,842 134,261 172,842 208,664
001-2130-421.4810 HEALTH/DENTAL INSURANCE 136,936 161,154 161,154 109,774 161,154 165,190
001-2130-421.4820 LIFE INSURANCE 2,711 2,709 2,709 2,213 2,709 3,581
001-2130-421.4830 DISABILITY INSURANCE 2,875 3,060 3,060 2,349 3,060 3,794
001-2130-421.4840 WORKERS COMP INSURANCE 13,647 13,723 13,723 11,047 13,723 17,240
001-2130-421.4850 EAP SERVICES 790 812 812 620 812 871
001-2130-421.4890 FLEX PLAN ADMINISTRATION 293 448 448 231 448 324
$1,460,426 $1,571,502 $1,571,502 $1,167,189 $1,606,666 $1,800,365
001-2130-421.5200 PERSONNEL SUPPLIES $9,756 $4,500 $4,545 $2,326 $3,100 $4,500
001-2130-421.5301 FUEL 21,634 31,461 31,461 16,346 31,461 31,461
001-2130-421.5400 OPERATING SUPPLIES 8,879 8,000 8,024 2,878 7,838 8,500
001-2130-421.5800 OPERATING EQUIPMENT<$5000 2,859 5,250 7,368 5,644 7,525 7,750
$43,128 $49,211 $51,398 $27,194 $49,924 $52,211
001-2130-421.6300 VEHICLE MAINTENANCE $14,587 $29,860 $34,118 $13,110 $17,479 $34,100
001-2130-421.6800 EQUIPMENT MAINTENANCE 2,124 4,500 3,500 0 2,000 4,500
$16,711 $34,360 $37,618 $13,110 $19,479 $38,600
001-2130-421.7311 VEHICLE INSURANCE $11,047 $14,425 $14,425 $9,595 $14,425 $12,100
001-2130-421.7322 LAW ENFORCEMENT 5,704 6,220 6,220 5,755 6,220 5,850
001-2130-421.7400 OPERATING SERVICES 10,322 13,395 20,766 17,886 23,848 14,895
001-2130-421.7401 POSTAL / COURIER SERVICES 257 500 500 209 278 500
001-2130-421.7510 TRAINING 5,316 15,760 12,685 6,679 9,905 16,205
001-2130-421.7520 TRAVEL EXPENSES & REIMBURSEMENTS 4,358 3,464 6,464 5,721 7,628 7,067
001-2130-421.7530 MEMBERSHIPS 1,316 1,390 1,465 1,310 1,310 1,670
001-2130-421.7612 TELEPHONE/COMMUNICATIONS 3,230 3,240 3,240 1,487 3,240 3,240
001-2130-421.7710 SOFTWARE LICENSE FEES 3,955 2,100 2,100 1,200 2,100 2,100
001-2130-421.7730 INTERNET/WIRELESS SERVICE 2,27900000
001-2130-421.7831 VEHICLE LEASE-INTERNAL 17,188 29,581 29,581 22,186 29,581 41,058
$64,972 $90,075 $97,446 $72,028 $98,535 $104,685
001-2130-421.8400 CAPITAL OPERATING EQUIP $0 $0 $5,200 $5,162 $5,162 $0
$0 $0 $5,200 $5,162 $5,162 $0
$1,585,237 $1,745,148 $1,763,164 $1,284,683 $1,779,766 $1,995,8612130 - CRIMINAL INVESTIGATIONS Totals:
80 - CAPITAL OUTLAY
80 - CAPITAL OUTLAY Totals:
60 - MAINTENANCE
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES
50 - SUPPLIES Totals:
40 - SALARIES & BENEFITS Totals:
ACCOUNT NUMBER
70 - SERVICES Totals:
210
2150 - POLICE / ANIMAL CONTROL
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-2150-441.4110 FULLTIME SALARIES & WAGES $178,002 $179,643 $179,643 $133,012 $179,643 $185,410
001-2150-441.4130 OVERTIME PAY 30,512 15,000 15,000 22,565 30,086 15,000
001-2150-441.4131 HOLIDAY HRS WORKED 0 350 350 88 118 350
001-2150-441.4143 LONGEVITY PAY 1,140 1,385 1,385 1,380 1,380 1,530
001-2150-441.4145 INCENTIVE-CERTIFICATE PAY 1,200 1,200 1,200 900 1,200 1,200
001-2150-441.4149 CELL PHONE ALLOWANCE 421 420 420 298 420 420
001-2150-441.4710 SOCIAL SECURITY/MEDICARE 14,652 15,148 15,148 10,927 15,148 13,984
001-2150-441.4720 TMRS RETIREMENT 33,097 31,419 31,419 25,104 31,419 32,524
001-2150-441.4810 HEALTH/DENTAL INSURANCE 37,521 38,562 38,562 28,117 38,562 38,560
001-2150-441.4820 LIFE INSURANCE 505 496 496 400 496 549
001-2150-441.4830 DISABILITY INSURANCE 546 530 530 432 530 591
001-2150-441.4840 WORKERS COMP INSURANCE 3,838 3,876 3,876 2,874 3,876 4,078
001-2150-441.4850 EAP SERVICES 252 232 232 194 232 232
001-2150-441.4890 FLEX PLAN ADMINISTRATION 94 305 305 72 305 86
$301,780 $288,566 $288,566 $226,363 $303,415 $294,514
001-2150-441.5200 PERSONNEL SUPPLIES $1,708 $2,000 $2,082 $457 $1,609 $2,000
001-2150-441.5301 FUEL 8,949 7,749 7,749 6,341 8,455 7,749
001-2150-441.5400 OPERATING SUPPLIES 17,511 17,650 18,536 12,657 16,875 17,650
001-2150-441.5800 OPERATING EQUIPMENT<$5000 2,527 3,000 3,157 1,786 2,382 3,000
$30,695 $30,399 $31,524 $21,241 $29,321 $30,399
001-2150-441.6300 VEHICLE MAINTENANCE $2,558 $5,400 $9,200 $7,504 $9,200 $12,000
$2,558 $5,400 $9,200 $7,504 $9,200 $12,000
001-2150-441.7212 MEDICAL EXAMINATIONS $0 $1,800 $0 $0 $0 $1,800
001-2150-441.7311 VEHICLE INSURANCE 2,173 2,541 2,541 1,697 2,541 2,309
001-2150-441.7400 OPERATING SERVICES 3,382 4,980 6,022 2,285 3,046 4,980
001-2150-441.7410 ADOPTION RELATED SERVICES 16,635 35,000 41,288 10,099 22,469 35,000
001-2150-441.7498 JUDGMENTS & DAMAGE CLAIM 0 500 500 0 0 500
001-2150-441.7510 TRAINING 645 4,700 2,700 745 993 4,700
001-2150-441.7520 TRAVEL EXPENSES & REIMBURSEMENTS 1,591 3,084 3,084 2,183 2,911 3,084
001-2150-441.7530 MEMBERSHIPS 200 200 200 200 200 200
001-2150-441.7620 JANITORIAL SERVICES 2,443 30,000 30,000 0 30,000 30,000
001-2150-441.7800 CONTRACT SERVICES 940 1,000 1,000 1,056 1,408 1,000
001-2150-441.7831 VEHICLE LEASE-INTERNAL 8,668 8,668 8,668 6,501 8,668 7,541
$36,677 $92,473 $96,003 $24,766 $72,236 $91,114
$371,710 $416,838 $425,293 $279,874 $414,172 $428,027
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
70 - SERVICES Totals:
2150 - ANIMAL CONTROL Totals:
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
60 - MAINTENANCE
211
Friendswood Volunteer Fire Department
Friendswood
Volunteer Fire
Department
Administration
Fire Division
EMS Division
212
Volunteer Fire Department
PURPOSE AND CURRENT OPERATIONS
The Friendswood Volunteer Fire Department, Inc. (FVFD) is a 501(c)(3) non-profit corporation
created in 1951 and is dedicated to the protection of life and property by providing Fire
Services, EMS Services and public education on fire and injury prevention to the citizens of
Friendswood. The FVFD operates under a fifteen-year contract (Contract) with the City of
Friendswood (City) which was executed in October of 2004 and expires end of September
2019.
The FVFD provides its services through a volunteer membership of approximately 100
individuals whom are mostly citizens of Friendswood. The volunteers are supplemented by
five full-time employees and about forty part-time employees. The FVFD is led by an
Executive Board consisting of ten volunteers representing the Administrative Division
(President, Vice President, Secretary, Treasurer), Fire Division (Fire Chief and 2 Assistant
Chiefs) and EMS Division (EMS Chief and 2 Assistant Chiefs). The full-time staff includes an
administrative manager, Fire Day Captain and three EMS Supervisors. Part-time employees
include around fifteen certified firefighters to provide weekday first Fire response and twenty-
five certified medics/paramedics who provide EMS shift coverage. In addition, there is a part-
time administrator. Appendix A provides the current staffing plan used by the FVFD.
The EMS Division runs operations from Kenneth M. Camp Fire Station 1 which is the FVFD’s
headquarters and houses administrative activities. The Fire Division operates from the four
fire stations provided by the City and maintained by the FVFD. Fire Station 1 was brought
into service in August of 2017 and Fire Station 4 expansion was also completed in 2017 as
part of the bonds approved in 2013.
As shown in Figure 1, the FVFD call volumes continue to increase year on year as driven by
growing EMS calls which continued in 2018. Fire calls hold relatively flat year on year though
2018 is showing a marked increase. Current 2018 calendar year numbers support the
continued call rise with a year-to-date increase of 6.5% for EMS and 30% for Fire. The
continued call volumes continue to create pressure on the FVFD and in particular EMS is seeing
an increasing need to put two ambulances on duty at all time as calls frequently overlap two
or three deep.
213
Volunteer Fire Department
Figure 1 - FVFD Year on Year Call Volume with Dotted Trend Lines
The FVFD operating budget which is currently $1.6M is funded through the Contract. The
budget is split across Administrative Division for staff, insurance, facilities and other corporate
costs and the Fire and EMS divisions to cover their direct operational costs such as supplies,
training, vehicle maintenance, small equipment and equipment maintenance. In FY2017 and
FY2018, the Administrative operational budget has been rebuilt bottoms up in an attempt to
align currently approved funds with ongoing financial needs and minimize requests for
additional income. In FY2018, the budget is being balanced using the benefit of several one-
time events such as FY2017 carry over, no merit increases, reduced facility maintenance costs
led by warranty work at Station 1, fewer volunteer pension contributions and a smaller annual
Open House. These one-time opportunities are not available in FY2019 and a stabilizing of
the budget is needed.
Capital such as fire engines, ambulances, light duty vehicles, SCBA, stretchers and cardiac
monitors are purchased through donations via the water bill ($6 every two months) and a
$10 per call contribution by the City. These monies are held in the Fire/EMS fund until
required and the balance carries over each year. Capital spend is managed against a 15-year
capital plan which is updated annually and averages around $475,000 per year. In addition,
the FVFD receives donations and grants which are used to fund one-time purchases and offset
operational costs as agreed by the Executive Board and membership. Due to a reduction in
water bill donations and inflation in capital equipment costs, the Fire/EMS Fund for capital is
expected to become insolvent in late FY2020 or middle of FY2021.
The FVFD operates a fit for purpose fleet of apparatus owned by the City. The current fleet
consists of five fire Class A Pumpers, one 100-foot ladder truck, three ambulances, one mini
pumper, seven squads, five chief’s vehicles, two support vehicles, three rescue boats along
with various other items. The larger apparatus such as pumpers, ladder truck and ambulances
have required extensive non-routine repairs over the recent years which has put a
tremendous strain on operational costs. The FVFD is currently forecasting vehicle
maintenance to be over budget by at $65,000 and the remainder to be balanced.
FY2019 OBJECTIVES
The FVFD’s objectives for FY2019 are built on an evaluation of City’s needs and the current
challenges the FVFD is realizing. These objectives are beyond the FVFD mission of continuing
to provide high quality Fire and EMS Services. The objectives include operational as well as
corporate objectives to deliver improved and sustainable Fire and EMS Services. Table 1
illustrates the objectives. Those marked with a DP are to be funded through FY2019 Decision
Packages. Others are funded via other means including grants, donations and normal
operations.
214
Volunteer Fire Department
Objective Division Description
Improve EMS Staffing EMS 1. Add 4 Friday & Saturday EMS shifts to have two on
duty ambulances Friday – Sunday – Appendix B. (DP)
2. Adjust EMS Supervisor Shifts to 24/48 for consistency-
Appendix B. (DP)
3. Put three volunteers through Paramedic school to
increase volunteer paramedics.
Inventory Management EMS 1. Implement Operative IQ to improve cost efficiency and
supply management for EMS supplies.
Stop the Bleed EMS 1. Continue education of citizen groups on the CPR and
Stop the Bleed program including schools.
Motor Vehicle Accident
(MVA) Rescue
Fire 1. Acquire stabilization struts for fire engines.
2. Provide MVA training to Fire personnel on MVA
incidents.
Officer Development Fire 1. Run a second officer development program to increase
Duty Officer capable personnel.
2. Enhanced officer development training for existing
officers for increased skills.
Mobile Data Terminals Fire 1. Update and refresh apparatus data terminals for call
response and mapping.
Active Shooter and Mass
Casualty Training
Joint 1. Table top exercise and training exercises with the
FVFD and with other agencies to training and develop
capabilities for Active Shooter and MCI incidents.
Capital Plan FVFD 1. Continue lease payments on E22 & E23.
2. Execute FY2019 Capital Plan purchases:
Fire: E241, 2103, T21 Rehab, TIC. (DP)
EMS: M41, M40, M499, A49 Refresh. (DP)
Contract Renewal FVFD 1. Develop and implement a new contract with City for
Fire and EMS Services starting with FY2020 with key
areas on multi-year opex and capex financing, staffing
and vehicle maintenance.
Process and Procedure
Review
FVFD 1. Continue to develop and review internal processes and
procedures (e.g., Admin SOG, Human Resources,
Procurement, Social Media) to ensure efficiency,
compliance and conformance.
Stabilize Operational
Budget
FVFD 1. Continue to optimize budget (e.g., lower cost of
supply, proper allocation) and ensure adequate funds
are in place to address critical areas including staffing,
vehicle maintenance, facilities, public programs, small
equipment. (DP)
Table 2 - FVFD FY2019 Objectives
OPERATIONAL PLAN
The operational plan and operating budget for FY2019 have been developed to address key
operational concerns as they relate to the objectives and delivery of services. Key concerns
addressed through the operating plan and budget include:
1. Continued increases in EMS call volumes and simultaneous EMS call volumes.
2. Increases in major and costly vehicle maintenance repairs.
3. Maintaining a cost competitive staffing program including annual merit raises for FTE.
4. Inflationary pressures on insurance, cost of supplies and facility maintenance.
215
Volunteer Fire Department
The building of the FY2019 plan included a review of the FY2018 budget and looking at the
costs associated with addressing the above concerns. The review of the FY2018 operational
budget consisted of two primary conversations.
First, the administrative base budget including staffing, insurance, facility management and
other corporate services was made whole by:
1. Utilizing FY2018 budget increases to fund committed FTE staffing costs.
2. Forgoing annual merit increases.
3. One-time reallocation of funds from one category to another:
a. Reducing spend on facilities as allowed by Station 1 warranty work.
b. Minimizing facility renovations as allowed by Station 1 and 4 projects.
c. Reduced Open House due to timing related to Harvey.
4. Utilizing FY2018 carry over.
5. Utilizing Grants to offset operational costs (e.g., workers compensation).
6. Implementing a lower cost health care insurance program.
7. Using reduction in workers compensation insurance.
8. More diligent budget management.
FY2018 was unique in that it started shortly after Harvey and after moving into a new station
which created multiple one-time options to balance the budget. Unfortunately, only items 6,
7 and 8 continue into FY2019. As the other items were one-time options and do not carry
forward, the FY2019 budget is not sustainable without an increase of 7% or an agreed
reduction in delivery plans such as staffing levels, public programs, insurance levels, facility
maintenance and other areas.
The second area of concern is there has been a marked increase in vehicle maintenance costs
in Fire and EMS divisions. At this point, it is expected that vehicle maintenance costs will be
at least $65,000 over budget. While the continued rate is not expected each year, a multi-
year increase associated with vehicle maintenance is needed to ensure the fleet is ready and
safe. The non-standard repairs in FY2018 included:
1. T21 ladder hydraulics.
2. E21 engine.
3. A47 turbo & transmission.
4. A49 turbo & transmission.
For FY2018, vehicle maintenance over spend will be addressed by one-time options including:
1. Reducing other expenditures and utilizing any balances across all divisions – (minor).
2. Deferring non-critical 4QFY2018 vehicle maintenance into FY2019 (minor).
3. Utilizing FVFD savings - (major).
4. Requests for additional funds – (major).
As part of the budget planning process, the FVFD is incorporating key metrics with an intent
to be competitive but not always the top quartile, in critical areas such as:
1. Vehicle maintenance (2.5–3.0% of fleet value).
2. Volunteer Pension (compared to neighboring departments).
3. Salaries and hourly rates (compared to neighboring departments).
4. Best practices for equipment and facility maintenance programs (tender for work).
216
Volunteer Fire Department
Based on the above and looking to ensure a stable FY2019 operating budget, the FVFD has
requested a $110,000 increase (~7%) to stabilize the budget so that service delivery is not
adversely impacted. This FY2019 increased is to be followed by an ongoing annual 4%
increase in subsequent years per the MYFP. The ongoing increases provide support for merit,
volunteer pension, vehicle maintenance, supplies, insurance and general inflation. These do
not include changes in programming or staffing levels. Changes in programming are
submitted as separate decisions and are identified within the MYFP.
The FY2019 operational cost increase is done to stabilize the budget and thus is provided as
a single FAW decision package. This is because the changes are based on the current FY2018
spend by category and the budget is based on the aggregate need to deliver current services.
The category break down provides transparency to support in year diligent management.
Table 2 summarizes the items that are being addressed in FY2019 and the Operating Cost
Decision Package. A final budget by category will be built once the final total budget is agreed
to ensure committed costs are covered and to identify impacts to service delivery.
217
Volunteer Fire Department
Item Description FY2019
PERSONNEL
Merit Raises Maintain a 3% annual pool for full-time merit raises. In FY2017, the
FVFD absorbed the impact of raises from existing budget and in
FY2018, FVFD did not provide merit raises to full-time staff.
$6,000
Burden Costs Maintain adequate budget to cover staff related burden for items such
as health insurance, life insurance, employment taxes and retirement
(403b) contributions. FVFD burden is around 35-40%. FVFD
implemented reduced health insurance by about 10% in FY2018 after
past increases.
$10,000
Fixed Rate Pay Increasing the pay by $0.50/hour every other year starting in FY2019
is provided in the plan.
$13,500
Fire Training Increased training to address new methods and new scenarios is
needed.
$5,000
VEHICLE MAINTENANCE
Vehicle
Maintenance
Move from about a 1.7 allowance to a 2.5-3.0% allowance for vehicle
maintenance ($60,000 - $70,000 increase). FY2019 starts the growth
with $25,000 ($15,000 in Fire and $10,000 in EMS) increase.
$25,000
SUPPLIES AND EQUIPMENT
EMS Medication
& Supply Costs
Cost increases up to 200% are being seen for medications such as
Narcan and Glucagon which are under a national shortage. EMS supply
costs run about $100 per call on average and additional allowance is
needed for increased call volume.
$10,000
EMS Equipment
Maintenance
Cardiac monitors and other equipment maintenance costs have
increased.
$2,000
Fire PPE The FVFD maintains about 80 sets of PPE (bunker gear) for firefighters.
This gear is replaced every 10 years or about 8 sets per year. Costs
have increased from about $2000 per set to $3500 per set for a full
complement of gear including pants, jacket, boots, gloves and helmet.
$10,000
Fire Operating
Equipment
The FVFD tests hose and ladders every year. A certain portion of this
equipment is taken out of service each year. In addition, equipment
is taken out of service as a result of damage or use during normal
operations. Additional funds to maintain adequate equipment, hose
and ladders is needed and costs have increased.
$5,000
Fire Equipment
Maintenance
Maintenance of fire equipment costs continues to increase as
equipment becomes more complex and evolution of maintenance
programs such Reoccurring maintenance programs include SCBA
annual testing, hose testing and ladder testing. In addition, this covers
repairs.
$5,000
CORPORATE
Corporate
Insurance
Corporate insurance for accident, liability, property and other
continues to increase. In addition, the FVFD is looking to increase
overall liability coverage.
$5,000
Facility
Maintenance
Station 1 facility is about twice and large and has additional
maintenance needs such as 9 HVAC units versus 2, oily liquid reservoir
cleanout, janitor service and technology support.
$5,000
Administrative
Operating
General support for inflation in operating the Administrative division
for office supplies and services.
$2,500
PUBLIC AWARENESS & PROGRAMS
Public Programs In FY2018, Public Program spend was reduced due to a smaller open
house. This needs to be restored to normal allowance to maintain
ongoing programs.
$6,000
Table 2 – FY2019 Operational Budget Focus Areas
218
Volunteer Fire Department
Increases resulting from changes in staffing programs are provided as separate Decision
Packages as these are to improve existing service levels and are discretionary. FY2019
includes adding four shifts on Friday and Saturdays to provide two on duty ambulances Friday
through Sunday using four medics (2 per ambulance). In addition, it includes shifting EMS
supervisors to 24/48-hour schedule later in the year. This is to ensure consistent EMS
coverage and supervision. The FY2019 revised staffing plan is shown in Appendix B.
Additional funds will be requested for FY2020 to provide full year coverage for the 24/48-hour
schedule. A multi-year staffing plan can be provided upon request.
FVFD is willing to work with the City to implement ambulance billing which can be used to
offset the FVFD operational and capital needs going forward.
CAPITAL PLAN
The FVFD maintains a 15-Year capital plan which is to be funded by the Fire/EMS Fund which
is funded via water bill donations and City per call contributions. In FY2019, there are eight
decision packages items for new capital purchases with two additional pre-committed lease
payments (ten total items). All purchases are aligned with the 15-Year capital plan (available
upon request) and vehicle replacements are consistent (or deferred) with the FVFD’s vehicle
replacement profile. Additional details are within the respective decision packages.
The Fire/EMS fund has adequate funds to complete these transactions and will not require
funds from the City’s tax base. The included items are:
x Lease Payment (6th of 8 payments Engine 23) – Existing commitment.
x Lease Payment (8th of 8 payments Engine 22) – Existing commitment.
x Replace Assistant Fire Chief’s Vehicle (Car 2103) – Consistent with capital plan.
x Lease Payment First year to Replace Engine 241 –Functionally due for replacement.
x Truck 21 Assessment and Rehab – Assess and execute repairs for future operational life.
x Thermal Imager Replacements - Replace and upgrade existing on first out apparatus.
x A49 Module Refresh – Assess and execute repairs for future operational life.
x Replace EMS Supervisor Vehicle (M499) – Consistent with capital plan.
x Replace EMS Chief’s Vehicle (M40) – Consistent with capital plan.
x Replace Assistant EMS Chief’s Vehicle (M41) – Consistent with capital plan.
Revenue increases for capital purchases are needed looking into FY2020 and FY2021. This
can be done through multiple methods including modifying monthly water bill contribution,
use of ambulance billing, tax base, other fees and funds as agreed with the City. The FVFD
will continue to work with the City to develop and implement these opportunities.
CAPITAL IMPROVEMENT PLAN
There are two Capital Improvement Plan (CIP) items provided which are related to City owned
facilities. The first item is to complete a substantial improvement to the Fire Training Field at
Station 2 with items such as:
x New training tower structure.
x Additional training props.
x Storage structures.
x Concrete pads within fire field for apparatus placement (e.g., Truck training).
219
Volunteer Fire Department
The second item is an item to further develop Station 3 to consolidate the day room, dorm
rooms, kitchen and bathrooms area into a single side of the structure while leaving the
remaining non-bay area for office space. This would be a multi-year project with engineering
and ground breaking in year 1 followed by completion the following year.
Revenue to support these CIP items can come from multiple sources including ambulance
billing, tax base, other fees and funds as agreed with the City. The FVFD will continue to
work with the City develop and implement these opportunities.
Highlights of the Budget
Departmental Measures
Table 3 provides a historical look at FVFD Operational Costs and relevant metrics.
(City’s Contribution
to) Volunteer
Fire Department
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
City’s Contribution
to FVFD
Expenditures $1,509,622 $1,962,734 $1,619,298 $1,632,285 $1,819,298
Measures of Efficiency
City’s average
monthly
contribution to FVFD $125,802 $163,561 $134,942 $136,024 $151,608
City’s contribution to
FVFD per capita $38.49 $49.87 $40.06 $40.38 $44.48
Table 3 – FY2019 Operational Budget Focus Areas
Decision Package Operational Requests / Forces at work
Additional funding is requested to cover the Decision Packages in Table 4. The Operating
Costs increase is Forces-At-Work while the EMS staffing increase is a discretionary change in
programming which should approved based on the desire to improve existing service levels.
These requests are submitted by the FVFD as approved by the FVFD membership.
The following decision packages are not included in the FY2019 adopted budget:
Description Amount
Operational Costs Ongoing Cost $110,000
EMS Staffing – Two ambulances on weekends Ongoing Cost $52,500
Table 4 – FY2019 Operational Decision Packages
Capital Equipment:
Table 5 provides a list of the Capital expenditures to be made against the Fire/EMS Fund.
There are adequate funds to complete these transactions. These requests are submitted by
the FVFD as approved by the FVFD membership.
220
Volunteer Fire Department
Description Amount
Lease Payment – 6th of 8 payments Engine 23 $72,000
Lease Payment -- 8th of 8 payments Engine 22 $63,055
Replace Assistant Fire Chief’s Vehicle (Car 2103) $47,000
Lease Payment First year to Replace Engine 241 (Capital $495,000) $80,000
Truck 21 Assessment and Rehab $85,000
Thermal Imager Replacements $15,000
A49 Module Refresh $35,000
Replace EMS Supervisor Vehicle (M499) $40,000
Replace EMS Chief’s Vehicle (M40) $40,000
Replace Assistant EMS Chief’s Vehicle (M41) $40,000
Total Request from Fire/EMS Fund $517,055
Table 5 – FY2019 Capital Decision Packages
Capital Improvement Plan:
The Capital Improvement Plan as identified by the FVFD is in Table 6.
Capital Improvement Item Estimated Amount
Fire Training Field Improvements* $400,000
Expand Station 3 Expansion** $100,000
Total Request $500,000
Table 6 – FY2019 Capital Improvement Items.
CIP Notes:
*The Training Field Improvements are included in the City’s CIP.
**The Station 3 Expansion was added to the FY2019 MYFP as FY2019 for $100,000 and FY2020 for $250,000.
221
Volunteer Fire Department
Appendix A - FVFD FY2018 Staffing Plan
Appendix B - FVFD FY2019 End of Year Staffing Plan
222
FRIENDSWOOD VOLUNTEER FIRE DEPT
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
FIRE ADMINISTRATION $1,962,734 $1,619,298 $1,619,298 $1,224,214 $1,620,288 $1,819,298 12.4%
DEPARTMENT TOTAL $1,962,734 $1,619,298 $1,619,298 $1,224,214 $1,620,288 $1,819,298 12.4%
EXPENDITURE BY CLASSIFICATION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
MAINTENANCE $361,006 $0 $0 $0 $0 $0 0.0%
SERVICES 1,601,728 1,619,298 1,619,298 1,224,214 1,620,288 1,819,298 12.4%
CAPITAL OUTLAY 0000 000.0%
CLASSIFICATION TOTAL $1,962,734 $1,619,298 $1,619,298 $1,224,214 $1,620,288 $1,819,298 12.4%
223
2201 - FIRE ADMINISTRATION (FVFD)
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
60 - MAINTENANCE
001-2201-422.5800 OPERATING EQUIPMENT<$5000 $361,006 $0 $0 $0 $0 $0
$361,006 $0 $0 $0 $0 $0
001-2201-422.7861 FIRE/EMS SERVICES $1,568,698 $1,584,298 $1,584,298 $1,188,224 $1,584,298 $1,784,298
001-2201-422.7862 FIRE/EMS SERVICE RUNS 33,030 35,000 35,000 35,990 35,990 35,000
$1,601,728 $1,619,298 $1,619,298 $1,224,214 $1,620,288 $1,819,298
$1,962,734 $1,619,298 $1,619,298 $1,224,214 $1,620,288 $1,819,2982201 - FIRE ADMINISTRATION-FVFD Totals:
ACCOUNT NUMBER
60 - MAINTENANCE Totals:
70 - SERVICES
70 - SERVICES Totals:
224
Fire Marshal’s Office
Fire Marshal/ Emergency
Management
Fire Marshal
Administration Emergency Management
225
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 round 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.
226
Fire Marshal
Accomplishments in Fiscal Year 2017-2018
x Completed a total of 580 annual inspections and 653 follow-up type inspections on all
commercial businesses, institutions, foster homes, nursing homes, daycares and
apartment complexes for a grand total of 1,233 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 22 public education classes with 1,874 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 Grants Awarded
o FY 2017 State Homeland Security Grant Program (SHSP) for $64,688; used to
purchase 17 mobile radios for the Friendswood Police Department.
o FY 2017 State Homeland Security Grant Program (SHSP) for $28,500; used to
purchase a Throw Phone System for the Friendswood Police Department.
o FY 2017 Emergency Management Performance Grant (EMPG) for $35,134; funding
supports the city’s emergency management program.
Highlights of the Budget
The following decision packages are not included in the FY19 adopted budget:
Description Amount
Additional Staff – Deputy Fire Marshal I (with benefits 1.0 FTE)
Ongoing Cost
One Time Cost
$91,319
$6,450
Additional Fire Marshal Vehicle
(Includes radio, & other emergency equipment)
Ongoing Cost
One Time Cost
$1,800
$57,000
2018-2019 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
227
Fire Marshal
Fire Marshal’s Office and
Emergency Management
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY18
Adopted
Inputs – Fire Marshal’s Office
# of full time equivalents (FTE’s) 5.20 5.20 5.20 5.20 5.20
Division Expenditures $660,798 $661,150 $702,714 $697,957 741,866
Inputs – Emergency Management
# of full time equivalents (FTE’s) 1.4 1.4 1.4 1.4 1.4
Division Expenditures $189,559 $133,076 $173,944 $311,369 $173,789
Inputs – Storm
# of full time equivalents (FTE’s) 0.0 0.0 0.0 0.0 0.0
Division Expenditures $172,629 $2,262,670 $0 $3,909,215 $0
Outputs
# of Total Inspections Conducted 1,354 1,233 1,350 1,350 1,400
# of Hours from Total Inspections
Conducted 534 375 400 400 425
# of Building Plans Reviewed 269 299 265 265 265
# of DRC’s Meetings Attended 35 39 45 45 40
# of Life Safety/Fire Code Complaints
Investigated 19 14 15 15 15
# of Fire Origin and Cause Investigations 19 9 10 10 10
# of Educational Classes Presented 24 22 22 24 22
# of Instructional Staff Hours 38 30 30 35 30
Annual total hours of all FMO/OEM staff
training attended 475 487 450 450 425
# of EOP, Supplemental Annexes &
Planning Document Reviews Conducted
and Submitted 5 5 5 5 5
Measures of Effectiveness
% of Commercial Businesses Inspected 100% 100% 100% 100% 100%
Average Time for each Inspection
(minutes) 21-26 21-26 23-28 23-28 21-26
% of Building Plans reviewed in 48 hours 96% 99% 100% 99% 99%
% 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 $16.85 $16.80 $17.38 $17.27 $18.14
Measures of Efficiency – Emergency Management
Division expenditures per capita $4.83 $3.38 $4.30 $7.70 $4.25
Measures of Efficiency – Storm
Division expenditures per capita $4.40 $57.49 $0.00 $96.70 $0.00
228
FIRE MARSHAL'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
ADMINISTRATION $661,150 $702,714 $707,117 $480,717 $697,957 $741,866 5.6%
EMERGENCY MANAGEMENT 133,076 173,944 283,651 228,827 311,369 173,789 -0.1%
STORM 2,262,670 0 3,977,765 3,909,215 3,909,215 0 0.0%
DEPARTMENT TOTAL $3,056,896 $876,658 $4,968,533 $4,618,759 $4,918,541 $915,655 4.4%
EXPENDITURE BY CLASSIFICATION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
SALARIES AND BENEFITS $1,423,754 $729,210 $733,613 $514,262 $730,927 $765,264 0.0%
SUPPLIES 130,967 46,982 280,492 256,558 310,003 47,850 0.0%
MAINTENANCE 23,589 12,280 15,968 5,682 9,965 13,512 0.0%
SERVICES 1,478,586 88,186 3,938,460 3,842,257 3,867,646 89,029 0.0%
CAPITAL OUTLAY 0 0 0 0 0 0 0.0%
CLASSIFICATION TOTAL $3,056,896 $876,658 $4,968,533 $4,618,759 $4,918,541 $915,655 0.0%
PERSONNEL SUMMARY BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
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%
229
2501 - FIRE MARSHAL / ADMINISTRATION
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-2501-422.4110 FULLTIME SALARIES & WAGES $369,914 $385,906 $389,438 $280,351 $389,438 $413,474
001-2501-422.4130 OVERTIME PAY 17,893 16,000 16,000 7,227 14,635 16,000
001-2501-422.4131 HOLIDAY HRS WORKED 0 310 310 139 139 310
001-2501-422.4143 LONGEVITY PAY 2,465 2,705 2,705 2,705 2,705 2,845
001-2501-422.4145 INCENTIVE-CERTIFICATE PAY 15,125 17,700 17,700 13,725 17,700 17,100
001-2501-422.4149 CELL PHONE ALLOWANCE 3,612 3,600 3,600 2,550 3,600 3,600
001-2501-422.4220 PART-TIME WAGES 48,011 50,943 50,943 29,653 50,943 52,660
001-2501-422.4710 SOCIAL SECURITY/MEDICARE 33,319 36,503 36,773 24,222 36,773 36,199
001-2501-422.4720 TMRS RETIREMENT 65,166 67,659 68,223 49,335 68,223 72,302
001-2501-422.4810 HEALTH/DENTAL INSURANCE 42,284 45,143 45,143 33,305 45,143 45,675
001-2501-422.4820 LIFE INSURANCE 1,112 1,065 1,065 889 1,065 1,203
001-2501-422.4830 DISABILITY INSURANCE 1,167 1,189 1,189 933 1,189 1,294
001-2501-422.4840 WORKERS COMP INSURANCE 6,443 6,728 6,765 4,889 6,765 6,953
001-2501-422.4850 EAP SERVICES 411 638 638 286 638 581
001-2501-422.4890 FLEX PLAN ADMINISTRATION 90 384 384 63 384 86
$607,012 $636,473 $640,876 $450,272 $639,340 $670,282
001-2501-422.5100 OFFICE SUPPLIES $784 $1,100 $1,100 $599 $798 $0
001-2501-422.5200 PERSONNEL SUPPLIES 3,335 4,800 4,800 1,752 3,335 4,800
001-2501-422.5300 VEHICLE SUPPLIES 125 200 200 57 150 200
001-2501-422.5301 FUEL 5,588 5,100 5,100 3,624 4,831 5,100
001-2501-422.5400 OPERATING SUPPLIES 3,976 5,000 5,000 1,808 2,410 6,100
001-2501-422.5800 OPERATING EQUIPMENT<$5000 6,142 4,500 8,000 7 7,900 7,200
$19,950 $20,700 $24,200 $7,847 $19,424 $23,400
001-2501-422.6300 VEHICLE MAINTENANCE $7,993 $7,555 $7,555 $3,943 $7,555 $7,555
001-2501-422.6800 EQUIPMENT MAINTENANCE 299 1,000 1,000 0 500 1,000
$8,292 $8,555 $8,555 $3,943 $8,055 $8,555
001-2501-422.7311 VEHICLE INSURANCE $2,429 $2,782 $2,782 $1,768 $2,782 $2,406
001-2501-422.7322 LAW ENFORCEMENT 2,282 2,442 2,442 2,302 2,302 2,400
001-2501-422.7400 OPERATING SERVICES 1,421 3,540 3,540 1,465 1,953 3,540
001-2501-422.7401 POSTAL / COURIER SERVICES 64 250 250 9 60 250
001-2501-422.7494 PERMITS/INSPECTION/TEST 1,205 926 926 782 1,045 926
001-2501-422.7497 RECRUITMENT ADVERTISING 0 84 84 0 0 84
001-2501-422.7510 TRAINING 2,095 4,000 1,500 250 2,333 4,000
001-2501-422.7520 TRAVEL EXPENSES & REIMBURSEMENTS 524 2,440 1,440 87 716 2,440
001-2501-422.7530 MEMBERSHIPS 815 1,525 1,525 915 1,525 1,525
001-2501-422.7730 INTERNET/WIRELESS SERVICE 2,278 2,600 2,600 1,517 2,600 2,300
001-2501-422.7800 CONTRACT SERVICES 0 3,500 3,500 0 3,000 3,500
001-2501-422.7830 RENTAL 35 150 150 0 75 150
001-2501-422.7831 VEHICLE LEASE-INTERNAL 12,748 12,747 12,747 9,560 12,747 16,108
$25,896 $36,986 $33,486 $18,655 $31,138 $39,629
$661,150 $702,714 $707,117 $480,717 $697,957 $741,866
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
70 - SERVICES Totals:
2501 - FIRE MARSHAL/ADMINISTRATION Totals:
50 - SUPPLIES Totals:
60 - MAINTENANCE
60 - MAINTENANCE Totals:
70 - SERVICES
230
2510 - FIRE MARSHAL / EMERGENCY MANAGEMENT
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-2510-422.4110 FULLTIME SALARIES & WAGES $46,619 $46,837 $46,837 $33,286 $46,837 $48,491
001-2510-422.4130 OVERTIME PAY 489 1,442 1,442 219 292 1,442
001-2510-422.4143 LONGEVITY PAY 925 985 985 985 985 1,025
001-2510-422.4145 INCENTIVE-CERTIFICATE PAY 1,500 1,500 1,500 1,125 1,500 1,500
001-2510-422.4149 CELL PHONE ALLOWANCE 722 720 720 510 720 720
001-2510-422.4220 PART-TIME WAGES 18,642 19,658 19,658 12,631 19,658 19,832
001-2510-422.4710 SOCIAL SECURITY/MEDICARE 5,282 5,442 5,442 3,677 5,442 5,513
001-2510-422.4720 TMRS RETIREMENT 8,033 8,174 8,174 5,729 8,174 8,482
001-2510-422.4810 HEALTH/DENTAL INSURANCE 7,243 7,434 7,434 5,420 7,434 7,433
001-2510-422.4820 LIFE INSURANCE 134 129 129 105 129 147
001-2510-422.4830 DISABILITY INSURANCE 141 145 145 111 145 154
001-2510-422.4840 WORKERS COMP INSURANCE 111 112 112 77 112 105
001-2510-422.4850 EAP SERVICES 121 116 116 97 116 116
001-2510-422.4890 FLEX PLAN ADMINISTRATION 23 43 43 18 43 22
$89,985 $92,737 $92,737 $63,990 $91,587 $94,982
001-2510-422.5100 OFFICE SUPPLIES $630 $900 $900 $466 $621 $0
001-2510-422.5200 PERSONNEL SUPPLIES 0 500 500 0 0 500
001-2510-422.5301 FUEL 0 3,800 3,800 2,101 2,802 3,800
001-2510-422.5400 OPERATING SUPPLIES 3,895 6,250 6,250 1,852 2,470 7,150
001-2510-422.5800 OPERATING EQUIPMENT<$5000 11,851 14,832 121,736 121,185 161,579 13,000
$16,376 $26,282 $133,186 $125,604 $167,472 $24,450
001-2510-422.6800 EQUIPMENT MAINTENANCE $2,849 $3,725 $5,725 $514 $685 $4,957
$2,849 $3,725 $5,725 $514 $685 $4,957
001-2510-422.7400 OPERATING SERVICES $12,246 $17,265 $22,068 $21,214 $28,286 $15,450
001-2510-422.7510 TRAINING 525 2,665 2,665 1,348 1,797 2,665
001-2510-422.7520 TRAVEL EXPENSES & REIMBURSEMENTS 2,724 4,250 2,250 1,591 2,122 4,250
001-2510-422.7530 MEMBERSHIPS 865 1,490 1,490 400 533 1,490
001-2510-422.7612 TELEPHONE/COMMUNICATIONS 4,116 5,655 5,655 4,042 5,389 5,525
001-2510-422.7730 INTERNET/WIRELESS SERVICE 2,444 3,375 3,375 1,969 2,625 3,520
001-2510-422.7800 CONTRACT SERVICES 0 6,500 9,500 8,155 10,873 6,500
001-2510-422.7841 ENVIRONMENTAL CLEAN UP 946 10,000 5,000 0 0 10,000
$23,866 $51,200 $52,003 $38,719 $51,625 $49,400
$133,076 $173,944 $283,651 $228,827 $311,369 $173,7892510 - FIRE MARSHAL/EMERGENCY MANAGEMENT Totals:
70 - SERVICES Totals:
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
60 - MAINTENANCE
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
231
001-2513 - STORM
GENERAL FUND
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-2513-422.4110 FULLTIME SALARIES & WAGES $110,440 $0 $0 $0 $0 $0
001-2513-422.4130 OVERTIME PAY 472,49000000
001-2513-422.4710 SOCIAL SECURITY/MEDICARE 44,06800000
001-2513-422.4720 TMRS RETIREMENT 91,07400000
001-2513-422.4840 WORKERS COMP INSURANCE 8,68500000
40 - SALARIES & BENEFITS Totals:$726,757 $0 $0 $0 $0 $0
50 - SUPPLIES
001-2513-422.5301 FUEL $1,906 $0 $0 $0 $0 $0
001-2513-422.5501 EMERGENCY - MATERIALS/SUPPLIES 87,692 0 28,944 28,944 28,944 0
001-2513-422.5801 EMERGENCY - EQUIPMENT 5,043 0 94,162 94,163 94,163 0
50 - SUPPLIES Totals:$94,641 $0 $123,106 $123,107 $123,107 $0
60 - MAINTENANCE
001-2513-422.6300 VEHICLE MAINTENANCE $12,448 $0 $1,688 $1,225 $1,225 $0
60 - MAINTENANCE Totals:$12,448 $0 $1,688 $1,225 $1,225 $0
70 - SERVICES
001-2513-422.7800 CONTRACT SERVICES $1,425,433 $0 $3,817,142 $3,752,602 $3,752,602 $0
001-2513-422.7971 EMERGENCY - SERVICES 3,391 0 35,829 32,281 32,281 0
$1,428,824 $0 $3,852,971 $3,784,883 $3,784,883 $0
$2,262,670 $0 $3,977,765 $3,909,215 $3,909,215 $0
ACCOUNT NUMBER
70 - SERVICES Totals:
001-2513 - FIRE MARSHAL/ STORM Totals:
232
Community Development
Community
Development
Administration Planning
and Zoning
Building
Inspection and
Code Enforcement
Storm Water
Management
233
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 2017-2018
Hurricane Harvey
An unprecedented flood, a result of Hurricane Harvey, inundated the City of Friendswood in
August of 2017. Over 2,000 homes and 70 businesses received damaged due to 52 inches of
rainfall in our City. Since that time, staff in the Community Development Department has been
assisting residents and business owners with permits, inspections and assistance for flood
recovery. City Council passed an ordinance to waive permit fees in order to relieve the burden
of any additional fees on property owners. The department has issued more than 2,500 flood
repair permits, also resulting in an increased number of inspections, all at no charge. For a
brief period, two retired inspectors rejoined our team to assist with damage assessments and
inspections. For many residents, recovery from the flood continues, and staff will continue to
assist as needed.
Training
Educated and informed employees have a broader knowledge base and with the wide variety
of certifications, staff becomes more versatile and better able to assist citizens and perform
their job duties. To that end, the City encourages employees to further their education, and
maintain certifications and licenses through professional development. Examples of some of
those required certifications and licenses include State Plumbing Inspector; Building, Electrical
and Mechanical Inspector; Certified Floodplain Manager; Code Enforcement Certification;
Advanced Code Enforcement Certification; and Permit Technician.
Currently, the 10 staff members hold 14 certificates. The current departmental goal is for 25
certificates. Individually, the goal is for each employee to obtain at least one International
Code Council (ICC) or other applicable certificate; however, some positions require multiple
certifications. Obtaining these licenses and certifications affects the department’s budget as
far as costs for training, exams, and travel.
Certification Current Goal
Certified Building Official 0 1
Certified Planner 0 1
Permit Technician 1 3
Zoning Inspector 0 1
Code Enforcement Officer 3 3
Advanced Code Enforcement Officer 2 2
State Plumbing Inspector 3 4
Building Inspector 1 2
Residential Combination Inspector 2 4
Residential Energy Inspector/Plans Examiner 1 2
Certified Floodplain Manager 1 2
234
Community Development
Software
The department continues to spend significant time working diligently to transition to the CDD
portion of the City’s enterprise software, Energov. As of January 1, 2018, the department
officially began using the Energov to issue permits and schedule inspections and to track Code
Enforcement cases. 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)
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
235
Community Development
Other departmental functions/accomplishments
The Community Development Department provides and distributes information to citizens and
developers in as many formats as possible.
x Development Review Committee (DRC) meetings - provide the community’s
owners and developers with valuable information regarding the steps to develop
or build on their properties. Representatives from the following City departments
attend DRC meetings: Planning, Public Works, Building, Parks & Recreation,
Economic Development, Fire Marshal’s Office, and the Police Department.
Outside agency representatives from Galveston County Consolidated Drainage
District and Galveston County Health District also attend.
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 Planning & Zoning (P&Z) and Zoning Board of Adjustment (ZBOA) Agenda
Packets/Video Archives – similar to City Council’s agenda packets, the P&Z and
ZBOA agenda packets are made available on the City’s web site. Meetings are
also videotaped and made available on the City’s PEG channel and YouTube, as
well as recorded on DVD for historical recordation/reference.
236
Community Development
2018-2019 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
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents
(FTE’s)* 2.00 2.00 2.00 2.00 2.00
Division expenditures $232,881 $224,102 $243,659 $269,483 $352,258
Measures of Efficiency
Division expenditures
per capita $5.94 $5.69 $6.03 $6.67 $8.61
*During FY16, the FTEs reflect department reorganization which eliminated the Planning Manager position and replaced
it with the GIS Coordinator.
237
Community Development
Planning and Zoning
Division
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents (FTE’s) 4.0 4.0 4.0 4.0 4.0
Division Expenditures $288,698 $260,726 $319,357 $309,223 $327,191
Output
Number of meetings or application types processed:
DRC Meetings 58 53 28 56 55
Planning & Zoning Meetings 23 25 15 30 25
Certificates of Platting Exemption 14 7 4 8 10
Preliminary Plats 8 4 2 4 5
Final Plats 22 9 6 12 15
Commercial Site Plans 10 11 2 4 8
Zone Changes 12 9 1 2 8
Appeals/Variances/Special
Exceptions 6 3 6 12 7
Measures of Effectiveness
Average number of days to complete plan review for the following application types**:
Commercial Site Plan 10 12 20 12 10
Final Plat 6 6 12 10 10
Preliminary Plat 8 10 15 10 10
Measures of Efficiency
Division expenditures per capita $7.36 $6.62 $7.90 $7.65 $8.00
** 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.
238
Community Development
Inspections and
Code Enforcement
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents (FTE’s) 4.9 4.7 4.7 4.7 4.7
Division Expenditures $432,524 $408,835 $439,584 $425,242 $455,889
Outputs
Number of Permits Issued:
New Single Family Residential 143 201 84 168 150
Residential Addition/Alteration 1,106 1,217 1,339 2,500 1,100
New Multi-Family Residential 0
20 bldgs
(108 units) 0 0 0
New Commercial 10 14 4 8 12
Commercial Addition/Alteration 53 67 51 102 60
Number of Inspections 11,231 11,923 9,321 18,642 11,500
Code Enforcement Case Actions* n/a n/a 264 528 500
Code Enforcement Complaints n/a n/a 164 328 300
Measures of Effectiveness
Average number of days to complete plan review for the following permit types**:
New Single Family Residential 4 5 5 5 5
New Commercial 12 6 15
Commercial Addition/Alteration 5 3 4 4 5
Residential Addition/Alteration 3 3 4 4 5
% of Inspections done within 24
hours of notification 100% 100% 100% 100% 100%
Measures of Efficiency
Division expenditures per capita $11.03 $10.39 $10.87 $10.52 $11.15
*New measure for FY19
**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.
239
COMMUNITY DEVELOPMENT
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
ADMINISTRATION $224,102 $243,659 $275,741 $187,619 $269,483 $352,258 44.6%
PLANNING AND ZONING 260,726 319,357 318,397 216,000 309,223 327,191 2.5%
INSPECTION/CODE ENFORCEMENT 408,835 439,584 441,721 304,708 425,242 455,889 3.7%
DEPARTMENT TOTAL $893,663 $1,002,600 $1,035,859 $708,327 $1,003,948 $1,135,338 13.2%
EXPENDITURE BY CLASSIFICATION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
SALARIES AND BENEFITS $823,090 $887,165 $918,262 $654,902 $925,642 $1,005,335 13.3%
SUPPLIES 13,630 16,843 18,123 10,226 14,940 23,693 40.7%
MAINTENANCE 2,840 3,425 4,307 2,390 3,186 3,800 10.9%
SERVICES 54,103 84,167 84,167 31,314 50,685 102,510 21.8%
CAPITAL OUTLAY 0 11,000 11,000 9,495 9,495 0 -100.0%
CLASSIFICATION TOTAL $893,663 $1,002,600 $1,035,859 $708,327 $1,003,948 $1,135,338 13.2%
PERSONNEL SUMMARY BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
ADMINISTRATION 2.00 2.00 2.00 2.00 2.00 2.00 0.0%
PLANNING AND ZONING 4.00 4.00 4.00 4.00 4.00 4.00 0.0%
INSPECTION/CODE ENFORCEMENT 4.70 4.70 4.70 4.70 4.70 4.70 0.0%
PERSONNEL TOTAL 10.70 10.70 10.70 10.70 10.70 10.70 0.0%
240
3501 - COMMUNITY DEVELOPMENT ADMINISTRATION
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-3501-419.4110 FULLTIME SALARIES & WAGES $148,681 $156,645 $181,444 $121,099 $181,444 $232,865
001-3501-419.4143 LONGEVITY PAY 965 1,090 1,090 1,085 1,085 1,160
001-3501-419.4144 VEHICLE ALLOWANCE 5,409 5,400 5,400 3,938 5,400 5,400
001-3501-419.4145 INCENTIVE-CERTIFICATE PAY 1,800 1,800 1,800 1,450 1,800 1,800
001-3501-419.4149 CELL PHONE ALLOWANCE 2,408 2,400 2,400 1,700 2,400 2,400
001-3501-419.4710 SOCIAL SECURITY/MEDICARE 11,561 12,801 14,698 9,299 14,698 17,907
001-3501-419.4720 TMRS RETIREMENT 24,948 26,573 30,530 20,515 30,530 38,848
001-3501-419.4810 HEALTH/DENTAL INSURANCE 18,578 19,052 19,052 18,711 19,052 26,101
001-3501-419.4820 LIFE INSURANCE 422 432 480 375 480 587
001-3501-419.4830 DISABILITY INSURANCE 473 485 535 413 535 645
001-3501-419.4840 WORKERS COMP INSURANCE 405 422 413 328 413 816
001-3501-419.4850 EAP SERVICES 126 116 116 97 116 116
001-3501-419.4890 FLEX PLAN ADMINISTRATION 47 43 43 36 43 43
$215,823 $227,259 $258,001 $179,046 $257,996 $328,688
001-3501-419.5100 OFFICE SUPPLIES $2,738 $3,500 $3,980 $2,369 $3,159 $0
001-3501-419.5200 PERSONNEL SUPPLIES 74 100 100 38 75 250
001-3501-419.5400 OPERATING SUPPLIES 178 500 500 467 500 5,950
001-3501-419.5800 OPERATING EQUIPMENT<$5000 100 250 150 0 100 4,750
$3,090 $4,350 $4,730 $2,874 $3,834 $10,950
001-3501-419.7401 POSTAL / COURIER SERVICES $583 $2,300 $2,300 $510 $680 $2,300
001-3501-419.7510 TRAINING 1,833 3,150 3,150 1,929 2,572 4,250
001-3501-419.7520 TRAVEL EXPENSES & REIMBURSEMENTS 2,117 5,600 5,600 2,296 3,061 4,800
001-3501-419.7530 MEMBERSHIPS 656 1,000 1,000 280 380 1,270
001-3501-419.7730 INTERNET/WIRELESS SERVICES 0 0 960 684 960 0
$5,189 $12,050 $13,010 $5,699 $7,653 $12,620
$224,102 $243,659 $275,741 $187,619 $269,483 $352,258
ACCOUNT NUMBER
3501 - COMMUNITY DEV ADMIN Totals:
70 - SERVICES Totals:
50 - SUPPLIES Totals:
70 - SERVICES
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
241
3502 - COMMUNITY DEVELOPMENT PLANNING & ZONING
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-3502-419.4110 FULLTIME SALARIES & WAGES $146,929 $180,002 $180,002 $126,749 $180,002 $184,187
001-3502-419.4130 OVERTIME PAY 4,846 2,000 2,000 1,301 1,735 2,000
001-3502-419.4143 LONGEVITY PAY 960 1,170 1,170 1,170 1,170 1,350
001-3502-419.4145 INCENTIVE-CERTIFICATE PAY 1,200 1,200 1,200 900 1,200 1,200
001-3502-419.4710 SOCIAL SECURITY/MEDICARE 10,579 14,104 14,104 9,078 14,104 12,976
001-3502-419.4720 TMRS RETIREMENT 24,116 29,276 29,276 20,643 29,276 30,103
001-3502-419.4810 HEALTH/DENTAL INSURANCE 40,803 45,776 45,776 32,551 45,776 52,072
001-3502-419.4820 LIFE INSURANCE 422 497 497 406 497 522
001-3502-419.4830 DISABILITY INSURANCE 465 529 529 444 529 571
001-3502-419.4840 WORKERS COMP INSURANCE 804 292 292 1,080 292 272
001-3502-419.4850 EAP SERVICES 189 232 232 145 232 232
001-3502-419.4890 FLEX PLAN ADMINISTRATION 70 159 159 54 159 86
$231,383 $275,237 $275,237 $194,521 $274,972 $285,571
001-3502-419.5200 PERSONNEL SUPPLIES $384 $600 $600 $124 $365 $600
001-3502-419.5400 OPERATING SUPPLIES 347 700 700 303 404 700
$731 $1,300 $1,300 $427 $769 $1,300
001-3502-419.6800 EQUIPMENT MAINTENANCE $17 $450 $450 $0 $0 $0
$17 $450 $450 $0 $0 $0
001-3502-419.7350 SURETY BONDS $0 $80 $80 $0 $0 $80
001-3502-419.7400 OPERATING SERVICES 22 200 250 0 250 200
001-3502-419.7510 TRAINING 1,320 4,700 4,700 3,824 3,824 6,275
001-3502-419.7520 TRAVEL EXPENSES & REIMBURSEMENTS 7,123 6,125 4,765 3,037 3,037 3,500
001-3502-419.7530 MEMBERSHIPS 225 265 615 0 615 265
001-3502-419.7710 SOFTWARE LICENSE FEES 5,813 0000 0
001-3502-419.7800 CONTRACT SERVICES 14,092 20,000 20,000 4,696 16,261 30,000
$28,595 $31,370 $30,410 $11,557 $23,987 $40,320
80 - CAPITAL OUTLAY
001-3502-419.8800 CAPITAL EQUIPMENT $0 $11,000 $11,000 $9,495 $9,495 $0
80 - CAPITAL OUTLAY Totals:$0 $11,000 $11,000 $9,495 $9,495 $0
$260,726 $319,357 $318,397 $216,000 $309,223 $327,191
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
70 - SERVICES Totals:
3502 - PLANNING AND ZONING Totals:
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
60 - MAINTENANCE
242
3528 - COMMUNITY DEVELOPMENT INSPECTION/CODE ENFORCEMENT
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-3528-424.4110 FULLTIME SALARIES & WAGES $241,391 $250,252 $250,538 $181,611 $250,538 $260,761
001-3528-424.4130 OVERTIME PAY 5,237 4,330 4,330 4,818 6,424 4,330
001-3528-424.4131 HOLIDAY HRS WORKED 137 0000 0
001-3528-424.4143 LONGEVITY PAY 1,575 1,995 1,995 2,807 2,807 1,982
001-3528-424.4145 INCENTIVE-CERTIFICATE PAY 2,425 2,400 2,400 1,800 2,400 2,400
001-3528-424.4149 CELL PHONE ALLOWANCE 2,727 2,718 2,718 1,610 2,718 2,718
001-3528-424.4190 ACCRUED PAYROLL 0 0 0 3,359 3,359 0
001-3528-424.4220 PART-TIME WAGES 5,341 0 0 1,385 1,385 0
001-3528-424.4710 SOCIAL SECURITY/MEDICARE 18,038 20,019 20,041 13,943 20,041 19,281
001-3528-424.4720 TMRS RETIREMENT 39,190 41,550 41,596 29,260 41,596 43,414
001-3528-424.4810 HEALTH/DENTAL INSURANCE 57,053 58,585 58,585 38,091 58,585 53,351
001-3528-424.4820 LIFE INSURANCE 704 691 691 560 691 751
001-3528-424.4830 DISABILITY INSURANCE 766 746 746 610 746 818
001-3528-424.4840 WORKERS COMP INSURANCE 896 940 941 1,148 941 895
001-3528-424.4850 EAP SERVICES 298 290 290 252 290 273
001-3528-424.4890 FLEX PLAN ADMINISTRATION 106 153 153 81 153 102
$375,884 $384,669 $385,024 $281,335 $392,674 $391,076
001-3528-424.5200 PERSONNEL SUPPLIES $1,760 $2,120 $2,120 $1,421 $1,895 $2,070
001-3528-424.5300 VEHICLE SUPPLIES 0 1,600 1,600 0 500 1,600
001-3528-424.5301 FUEL 5,191 4,448 4,448 2,884 4,448 4,448
001-3528-424.5400 OPERATING SUPPLIES 1,659 2,525 3,325 2,153 2,871 2,825
001-3528-424.5800 OPERATING EQUIPMENT<$5000 1,199 500 600 467 623 500
$9,809 $11,193 $12,093 $6,925 $10,337 $11,443
001-3528-424.6300 VEHICLE MAINTENANCE $2,823 $2,975 $3,857 $2,390 $3,186 $3,800
$2,823 $2,975 $3,857 $2,390 $3,186 $3,800
001-3528-424.7311 VEHICLE INSURANCE $2,161 $2,608 $2,608 $1,605 $2,608 $2,183
001-3528-424.7441 CODE ENFORCEMENT SERVICES 1,232 1,500 1,500 790 1,053 1,750
001-3528-424.7498 JUDGMENTS & DAMAGE CLAIM 0 1,000 1,000 500 500 1,000
001-3528-424.7510 TRAINING 2,594 5,500 5,500 1,673 2,231 7,570
001-3528-424.7520 TRAVEL EXPENSES & REIMBURSEMENTS 1,836 4,500 4,500 1,499 1,999 9,350
001-3528-424.7530 MEMBERSHIPS 749 1,548 1,548 210 280 486
001-3528-424.7730 INTERNET/WIRELESS SERVICE 2,868 2,880 2,880 1,748 2,330 3,500
001-3528-424.7800 CONTRACT SERVICES 0 5,000 5,000 0 0 5,000
001-3528-424.7831 VEHICLE LEASE-INTERNAL 7,911 7,911 7,911 5,933 7,911 10,431
001-3528-424.7842 STORM WATER MANAGEMENT 968 8,300 8,300 100 133 8,300
$20,319 $40,747 $40,747 $14,058 $19,045 $49,570
$408,835 $439,584 $441,721 $304,708 $425,242 $455,889
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
70 - SERVICES Totals:
3528 - INSPECTION/CODE ENFORCMNT Totals:
60 - MAINTENANCE
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
243
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
244
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 2016 – 17 Accomplishments
Our staff accomplished the following:
ł 600 street joints and cracks in streets were sealed
ł 7,969 linear feet of sidewalks were raised
ł 260 linear feet of sidewalks were removed and replaced
ł 534 linear feet of curb replacement
ł 13,279 square feet of streets were raised
ł 600 signs repaired through work orders were completed
ł 188 signs were replaced through the Sign Replacement Program
ł 29 street banners were hung
ł 1,546 fire hydrants repaired, installed, or audited
ł 75 meters changed out
ł 647 bacteriological samples were collected
ł 302 dead end fire hydrants flushed
ł 257 non-dead fire hydrants flushed
ł 2,151 utility billing work orders
ł 476 repairs to vehicles
ł 241 repairs to equipment
The following were completed through the Sewer Rehab Project:
ł 1,261 linear feet of cleaning and TV inspection of sanitary sewer lines
ł 1,261 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 4 point repairs
ł 1 lift 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
245
Public Works
Street Maintenance Program
This is the fifteenth 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 seventeenth 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 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.
246
Public Works
Capital Improvement Projects
The following includes the City’s Capital Improvement Projects that are currently in process.
Capital Improvement Projects in Process
Old City Park Blackhawk Blvd. Phase II Lift Station #23
Highlights of the Budget
The following decision packages are included in the FY19 adopted budget.
Water and Sewer Fund
Description Amount
Replace (PW108) Mini Excavator
One Time Cost
Ongoing Cost
$50,000
$1,200
Increase to Water Plant Maintenance Ongoing Cost $30,000
Increase to Lift Station Maintenance Ongoing Cost $50,000
Lift Station Maintenance Contract Services Ongoing Cost $40,000
Fork Lift (Proposed PW Facility)
One Time Cost
Ongoing Cost
$20,000
$1,100
Additional Staff - Maintenance Worker (with benefits 1.0 FTE) Ongoing Cost $68,851
Portable Generator Set (WW#4)
One Time Cost
Ongoing Cost
$150,000
$1,600
4-Inch Submersible Pump Replacement One Time Cost $61,000
Lift Stations #9 & #11 Pumps/Controls One Time Cost $27,000
Trench Safety Equipment - Aluminum Modular Box One Time Cost $15,000
Replacement (PW109) Mid-Sized Mini Excavator-Trailer
Package
One Time Cost
Ongoing Cost
$100,000
$1,200
The following decision packages are not included with the FY19 adopted budget.
Description Amount
½ Ton Extended Cab Truck
One Time Cost
Ongoing Cost
$28,000
$4,000
Industrial Zero Turn Riding Mower
One Time Cost
Ongoing Cost
$10,500
$1,050
HP DesignJet SD Pro Multifunction Printer
One Time Cost
Ongoing Cost
$15,495
$5,075
Message Board
One Time Cost
Ongoing Cost
$19,640
$75
Street Sweeper
One Time Cost
Ongoing Cost
$165,000
$4,500
Wtr & Swr Fund - Vacuum-Jet Combination Truck (not VRP)
One Time Cost
Ongoing Cost
$425,000
$4,500
247
Public Works
2018-2019 Departmental Performance Measures by Division
Supports the City’s Strategic Goals: 1-Communication, 3-Preservation, 6-Organizational
Development
Administration FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents
(FTE’s) 4.33 4.00 4.00 4.00 4.00
Division expenditures
(General Fund & Wtr&Swr Fund) $483,776 $470,212 $484,079 $572,460 $513,485
Measures of Efficiency
Division expenditures per
capita $12.34 $11.95 $11.97 $14.16 $12.55
Street/Sidewalk
Operations FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents
(FTE’s) 12.00 12.00 13.00 13.00 13.00
Division Expenditures $1,185,678 $1,231,147 $1,468,717 $1,239,348 $1,447,992
Outputs
# of Street Signs Replaced
in Program 315 188 320 200 250
# of Street Signs Repaired /
Replaced by work orders 508 600 450 800 700
Sidewalk Raised (lf) 5,445 7969 6,000 7,300 8,000
Sidewalk Removed &
Replaced (lf) 301 260 400 460 300
Street Raising (sf) 10,892 13279 15,000 22,900 20,000
# of Completed Work
Orders for Streets 390 972 500 460 600
Measures of Effectiveness
Average # of days to
complete Signs work orders 1.55 2.21 1.55 6.00 4.00
% of work orders for Signs
completed within 10 days 99.24% 83.91 98% 99% 90%
Average # of days to
complete Street work orders 3.81 19.71 3.80 25.00 20.00
% of Street work orders
completed within 10 days 91.63% 74.89 91% 75% 75%
Measures of Efficiency
Monthly Operating Costs $98,807 $102,596 $122,393 $103,279 $120,666
Division expenditures per
capita $30.23 $31.28 $36.33 $30.66 $35.40
248
Public Works
Drainage
Operations FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents
(FTE’s) 4.00 4.00 4.00 4.00 4.00
Division Expenditures $381,064 $379,059 $409,580 $354,973 $385,804
Outputs
Ditches Cleaned (ft) 15,409 14900 15,000 8,300 13,000
Road side Ditches Mowed
(ac) 749 563 800 200 660
Storm Pipe Cleaned (ft) 370 553 210 200 400
Debris Cleaned (cy) 1,214 922 1,000 850 900
# of Work Orders 249 143 200 150 150
Measures of Effectiveness
Average # of days to
complete work orders 5.85 13.45 5.00 9.00 9.00
% of work orders completed
within 10 working days 90.55% 96.27 92.00% 95% 95%
Monthly cost to operate the
Drainage Operations $31,755 $31,588 $34,132 $29,581 $32,150
Division expenditures per
capita $9.72 $9.63 $10.13 $8.78 $9.43
249
Public Works
Water Operations
and Utilities FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents
(FTE’s) 8.30 8.30 9.30 9.30 9.30
Division Expenditures $2,492,440 $2,784,234 $3,004,515 $2,540,401 $3,349,799
Outputs
# of Active Utility Accounts 13,482 13,619 13,660 13,660 13,700
# of Completed Work
Orders 1,306 1,398 1,350 2,000 1,500
# of meter change outs 131 75 140 75 100
# of Service Lines Repaired 146 172 150 200 190
# of Main Lines Repaired 46 44 50 60 60
# of Lines Flushed 596 620 600 610 620
# of Fire Hydrants Serviced 1,216 1543 1,400 100 1300
Ground Water Pumpage
(MG) 10.275 11.206 15.000 17.400 17.500
Surface Water Pumpage
(MG) 1,806.310 1916.888 1,820.000 1,900.000 2,000.000
Total Water Usage (MG) 1,816.585 1928.094 1,835.000 1,950.000 2,000.000
Total Daily Average Water
Production (MG) 4.963 5.82 5.00 5.85 5.90
Total Surface Water
Purchased (MG) 1,806.310 1916.888 1,820.000 1,900.000 2,000.000
Measures of Effectiveness
Average # of days to
complete work orders 1.25 1.26 1.25 1.25 1.25
% of work orders within 2
working days 96.33% 95.99% 97% 97% 98%
Maintain Subsidence Districts mandates of having at least 80% of the City’s total water usage be purchased
surface water
% of Purchased Surface
Water Usage 99.43% 99.42% 99% 99% 99%
Measures of Efficiency
Monthly Operating Costs $27,703 $232,020 $250,376 $211,700 $279,150
Division expenditures per
capita $63.55 $70.74 $74.32 $62.84 $81.89
250
Public Works
Sewer Operations
and Utilities FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents
(FTE’s) 11.00 10.00 10.00 10.00 11.00
Division Expenditures $2,691,769 $2,666,948 $3,544,507 $2,278,778 $3,679,767
Outputs
# of Completed
Work Orders 622 514 650 620 600
Sewer Treatment
Total All Flows (MG) 1,237.723 1,199.541 1,240.000 1,200.000 1,240.000
Sewer Treatment
Total Daily Average (MG) 3.382 3.286 3.35 3.30 3.35
# of Service Lines Repaired 102 85 110 80 85
# of Main Lines repaired 9 7 10 8 10
# of Sewer Lines cleaned 20,517 18,073 21,000 25,000 25,000
# of Manholes repaired 12 6 15 12 15
# of Sewer Main Stoppages 38 32 40 40 40
# of Service Lines
Stoppages 153 116 150 120 130
# of Lift Station repairs 844 907 900 970 900
Measures of Effectiveness
Average # of days to
complete work orders 1.83 1.35 1.75 1.35 1.35
% of work orders completed
within 2 working days 89.71% 94.36% 92.00% 94.00% 94.00%
Measures of Efficiency
Monthly cost to operate the
City’s Sewer Operations $224,314 $222,246 $295,376 $189,898 $306,647
Division expenditures per
capita $68.63 $67.76 $87.68 $56.37 $89.96
251
Public Works
Utility Customer
Service FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents
(FTE’s) 2.00 2.00 2.00 2.00 2.00
Division Expenditures $223,182 $229,582 $227,989 $232,006 $238,227
Outputs
# of Active Utility Accounts 13,482 13,619 13,700 13675 13675
# of Completed Work Orders 2,202 4,257 2,300 2,400 2,400
# of cut-offs 680 909 700 700 725
# of reconnects 590 781 600 700 725
# of work orders closed 2,202 4,257 2,300 2,300 2,300
Measures of Effectiveness
# of work orders completed
per FTE 1,101 1,075 1,200 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 $18,599 $19,132 $18,999 $19,334 $19,852
Division expenditures per
capita $5.69 $5.83 $5.64 $5.74 $5.82
252
Public Works
Engineering and
Capital Projects FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents (FTE’s) 4.0 4.0 4.0 4.0 4.0
Division Expenditures $384,373 $376,180 $417,298 $391,547 $424,968
Outputs
# of Construction Plan Review 25 28 40 30 30
# of Construction Right of Way
Permits 75 83 80 80 85
# of Development Permits 10 6 20 6 10
# of CIP Projects Completed 5 13 10 4 5
# of construction site visits per
workday 20 30 40 40 40
# of Residential Sections
Completed 7 6 3 3 5
Measures of Effectiveness
Average days for plan reviews 5 5 5 5 5
% of Field inspections completed
within 24 hours of notification 100% 90% 100% 100% 100%
Measures of Efficiency
Monthly Operating Costs $32,031 $31,348 $34,775 $32,629 $35,414
Division expenditures per capita $9.80 $9.56 $10.32 $9.69 $10.39
Storm FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
Division expenditures $0 $45,012 $0 $80,467 $0
Measures of Efficiency
Division expenditures per capita $0 $1.14 $0 $1.99 $0
253
PUBLIC WORKS
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
ADMINISTRATION (GF)$309,795 $318,971 $412,805 $224,945 $411,889 $334,326 4.8%
STREET/SIDEWALK OPERATIONS 1,231,147 1,468,717 1,479,111 868,780 1,239,348 1,447,992 -1.4%
DRAINAGE OPERATIONS 379,059 409,580 401,086 227,704 354,973 385,804 -5.8%
ENGINEERING & CAPITAL PROJ (GF)240,151 260,073 260,373 174,599 256,133 266,443 2.4%
ADMINISTRATION (W/S)160,417 165,108 167,053 118,652 160,571 179,159 8.5%
WATER UTILITIES & OPERATIONS 2,784,234 3,004,515 3,032,472 1,867,321 2,540,401 3,349,799 11.5%
SEWER UTILITIES & OPERATIONS 2,666,948 3,544,507 3,609,132 1,710,336 2,278,778 3,679,767 3.8%
CUSTOMER SERVICE (W/S)229,582 227,989 237,095 155,122 232,006 238,227 4.5%
STORM (W/S)45,012 0 20,705 80,467 80,467 0 0.0%
ENGINEERING & CAPITAL PROJ (W/S)136,029 157,225 157,225 101,529 135,414 158,525 0.8%
DEPARTMENT TOTAL $8,182,374 $9,556,685 $9,777,057 $5,529,455 $7,689,980 $10,040,042 5.1%
EXPENDITURE BY CLASSIFICATION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
SALARIES & BENEFITS 3,205,101 3,451,523 3,457,996 2,341,072 3,149,994 3,649,795 5.7%
SUPPLIES 306,027 346,772 473,492 228,630 427,631 357,262 3.0%
MAINTENANCE 491,494 610,400 711,418 394,027 626,364 787,700 29.0%
SERVICES 3,916,003 4,722,407 4,709,648 2,408,927 3,283,880 4,748,192 0.5%
CAPITAL OUTLAY 69,350 277,390 276,310 27,199 29,312 335,000 20.8%
OTHER 194,399 148,193 148,193 129,600 172,799 162,093 9.4%
CLASSIFICATION TOTAL $8,182,374 $9,556,685 $9,777,057 $5,529,455 $7,689,980 $10,040,042 5.1%
PERSONNEL SUMMARY BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
ADMINISTRATION - (GF)2.40 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 13.00 13.00 13.00 13.00 13.00 0.0%
DRAINAGE OPERATIONS 4.00 4.00 4.00 4.00 4.00 4.00 0.0%
WATER UTILITIES 6.00 6.00 6.00 6.00 6.00 6.00 0.0%
SEWER UTILITIES 6.00 6.00 6.00 6.00 6.00 7.00 16.7%
WATER OPERATIONS 2.30 2.30 3.30 3.30 3.30 3.30 43.5%
SEWER OPERATIONS 5.00 5.00 4.00 4.00 4.00 4.00 -20.0%
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 45.30 46.30 46.30 46.30 46.30 47.30 0.0%
254
3601 - PUBLIC WORKS ADMINISTRATION
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-3601-431.4110 FULLTIME SALARIES & WAGES $205,694 $210,556 $210,696 $145,021 $210,696 $217,643
001-3601-431.4130 OVERTIME PAY 94 1,000 1,000 2,085 2,781 1,000
001-3601-431.4143 LONGEVITY PAY 923 827 827 1,221 1,221 526
001-3601-431.4144 VEHICLE ALLOWANCE 7,573 7,560 7,560 5,423 7,560 7,560
001-3601-431.4145 INCENTIVE-CERTIFICATE PAY 2,760 2,760 2,760 1,470 2,760 840
001-3601-431.4149 CELL PHONE ALLOWANCE 1,773 2,100 2,100 1,418 2,100 2,100
001-3601-431.4190 ACCRUED PAYROLL 0 0 0 2,342 2,342 0
001-3601-431.4710 SOCIAL SECURITY/MEDICARE 15,716 17,198 17,440 11,318 17,440 16,056
001-3601-431.4720 TMRS RETIREMENT 34,279 35,697 36,202 25,240 36,202 36,630
001-3601-431.4810 HEALTH/DENTAL INSURANCE 22,566 22,887 22,887 17,684 22,887 33,537
001-3601-431.4820 LIFE INSURANCE 652 581 581 498 581 623
001-3601-431.4830 DISABILITY INSURANCE 661 649 649 522 649 654
001-3601-431.4840 WORKERS COMP INSURANCE 928 357 437 713 437 386
001-3601-431.4850 EAP SERVICES 151 174 174 106 174 139
001-3601-431.4890 FLEX PLAN ADMINISTRATION 56 125 125 40 125 52
40 - SALARIES & BENEFITS Totals:$293,826 $302,471 $303,438 $215,101 $307,955 $317,746
50 - SUPPLIES
001-3601-431.5100 OFFICE SUPPLIES $1,317 $2,400 $2,400 $2,262 $3,015 $0
001-3601-431.5200 PERSONNEL SUPPLIES 257 240 240 214 285 350
001-3601-431.5400 OPERATING SUPPLIES 174 400 400 397 530 2,800
001-3601-431.5800 OPERATING EQUIPMENT<$5000 225 0 88,047 347 88,047 0
50 - SUPPLIES Totals:$1,973 $3,040 $91,087 $3,220 $91,877 $3,150
70 - SERVICES
001-3601-431.7400 OPERATING SERVICES $674 $1,000 $1,000 $752 $1,003 $1,000
001-3601-431.7401 POSTAL / COURIER SERVICES 216 200 200 123 200 200
001-3601-431.7510 TRAINING 40 5,600 5,600 25 200 5,600
001-3601-431.7520 TRAVEL EXPENSES & REIMBURSEMENTS 3,276 4,700 4,400 0 2,500 4,700
001-3601-431.7530 MEMBERSHIPS 1,073 1,900 1,900 1,078 1,900 1,900
001-3601-431.7540 PUBLICATIONS 299 60 60 0 60 30
001-3601-431.7800 CONTRACT SERVICES 0 0 5,120 4,646 6,194 0
70 - SERVICES Totals:$5,578 $13,460 $18,280 $6,624 $12,057 $13,430
80 - CAPITAL OUTLAY
001-3601-431.8800 CAPITAL EQUIPMENT $8,418 $0 $0 $0 $0 $0
80 - CAPITAL OUTLAY Totals:$8,418 $0 $0 $0 $0 $0
$309,795 $318,971 $412,805 $224,945 $411,889 $334,3263601 - PUBLIC WORKS ADMINISTRATION Totals:
ACCOUNT NUMBER
255
3610 - PUBLIC WORKS/STREET/SIDEWALK OPERATIONS
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-3610-431.4110 FULLTIME SALARIES & WAGES $369,644 $490,690 $490,690 $275,814 $367,752 $517,900
001-3610-431.4130 OVERTIME PAY 17,213 10,179 10,179 10,509 14,012 10,179
001-3610-431.4131 HOLIDAY HRS WORKED 313 0 0 0 0 0
001-3610-431.4143 LONGEVITY PAY 7,132 5,400 5,400 5,703 5,703 4,250
001-3610-431.4145 INCENTIVE-CERTIFICATE PAY 2,925 4,200 4,200 2,825 4,200 3,300
001-3610-431.4149 CELL PHONE ALLOWANCE 1,991 2,580 2,580 1,793 2,580 2,580
001-3610-431.4190 ACCRUED PAYROLL 5,892 0 0 4,661 4,661 0
001-3610-431.4710 SOCIAL SECURITY/MEDICARE 28,935 38,445 38,445 21,856 29,141 37,409
001-3610-431.4720 TMRS RETIREMENT 63,590 79,820 79,820 47,778 63,704 85,843
001-3610-431.4810 HEALTH/DENTAL INSURANCE 81,532 155,524 155,524 51,588 68,784 140,328
001-3610-431.4820 LIFE INSURANCE 1,143 1,334 1,334 898 1,197 1,483
001-3610-431.4830 DISABILITY INSURANCE 1,224 1,495 1,495 967 1,289 1,577
001-3610-431.4840 WORKERS COMP INSURANCE 14,909 18,645 18,645 10,583 14,111 18,107
001-3610-431.4850 EAP SERVICES 620 750 750 479 639 755
001-3610-431.4890 FLEX PLAN ADMINISTRATION 230 476 476 178 237 281
$597,293 $809,538 $809,538 $435,632 $578,010 $823,992
001-3610-431.5200 PERSONNEL SUPPLIES $10,277 $12,750 $13,750 $9,058 $12,077 $14,040
001-3610-431.5301 FUEL 24,146 24,660 27,660 27,088 27,660 24,660
001-3610-431.5400 OPERATING SUPPLIES 8,608 8,800 16,800 9,160 12,213 9,800
001-3610-431.5474 SIGN MATERIALS 30,627 31,000 32,248 18,350 32,248 31,000
001-3610-431.5800 OPERATING EQUIPMENT<$5000 6,834 11,250 12,330 6,419 12,330 11,250
$80,492 $88,460 $102,788 $70,075 $96,528 $90,750
001-3610-431.6300 VEHICLE MAINTENANCE $13,762 $23,000 $23,051 $6,374 $23,051 $23,000
001-3610-431.6510 STREET MAINTENANCE 64,048 75,000 71,000 31,712 71,000 75,000
001-3610-431.6515 BRIDGE MAINTENANCE 35 1,000 1,000 0 500 1,000
001-3610-431.6517 TRAFFIC LIGHT MAINTENANCE 40,299 2,000 2,000 1,137 2,000 2,000
001-3610-431.6520 SIDEWALK MAINTENANCE 6,313 15,000 15,000 9,084 15,000 15,000
001-3610-431.6800 EQUIPMENT MAINTENANCE 8,779 17,800 17,895 8,118 17,895 18,000
$133,236 $133,800 $129,946 $56,425 $129,446 $134,000
001-3610-431.7311 VEHICLE INSURANCE $5,055 $7,928 $7,928 $3,729 $7,928 $6,438
001-3610-431.7400 OPERATING SERVICES 2,086 1,000 1,000 550 1,000 1,000
001-3610-431.7497 RECRUITMENT ADVERTISING 0 300 300 0 0 300
001-3610-431.7498 JUDGMENTS & DAMAGE CLAIM 0 500 500 0 0 500
001-3610-431.7510 TRAINING 204 1,050 1,050 25 200 950
001-3610-431.7520 TRAVEL EXPENSES & REIMBURSEMENTS 21 25 25 0 200 25
001-3610-431.7611 ELECTRICITY 395,993 390,708 390,708 277,393 390,708 367,266
001-3610-431.7800 CONTRACT SERVICES 0 500 1,500 0 1,500 500
001-3610-431.7830 RENTAL 5,858 6,150 6,150 0 6,150 6,150
001-3610-431.7831 VEHICLE LEASE-INTERNAL 10,909 10,909 10,909 8,182 10,909 16,121
$420,126 $419,070 $420,070 $289,879 $418,595 $399,250
001-3610-431.8400 CAPITAL OPERATING EQUIP $0 $17,849 $16,769 $16,769 $16,769 $0
$0 $17,849 $16,769 $16,769 $16,769 $0
$1,231,147 $1,468,717 $1,479,111 $868,780 $1,239,348 $1,447,992
70 - SERVICES Totals:
3610 - PUBLIC WORKS/STREET/SIDEWALK OPERATIONS
80 - CAPITAL OUTLAY
80 - CAPITAL OUTLAY Totals:
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
60 - MAINTENANCE
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
256
3620 - PUBLIC WORKS/DRAINAGE OPERATIONS
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-3620-431.4110 FULLTIME SALARIES & WAGES $193,551 $199,500 $199,901 $118,999 $178,665 $191,492
001-3620-431.4130 OVERTIME PAY 7,387 6,138 6,138 4,259 5,678 6,138
001-3620-431.4143 LONGEVITY PAY 4,180 4,425 4,425 4,576 4,576 4,445
001-3620-431.4145 INCENTIVE-CERTIFICATE PAY 1,050 1,500 1,500 1,125 1,500 1,500
001-3620-431.4149 CELL PHONE ALLOWANCE 845 1,140 1,140 808 1,140 1,140
001-3620-431.4190 ACCRUED PAYROLL 791 0 0 2,632 2,632 0
001-3620-431.4710 SOCIAL SECURITY/MEDICARE 14,446 15,802 15,833 9,070 12,093 13,754
001-3620-431.4720 TMRS RETIREMENT 34,214 32,803 32,867 20,496 27,328 32,652
001-3620-431.4810 HEALTH/DENTAL INSURANCE 57,604 59,751 59,751 35,692 47,589 55,384
001-3620-431.4820 LIFE INSURANCE 617 551 551 408 544 567
001-3620-431.4830 DISABILITY INSURANCE 647 599 599 428 571 594
001-3620-431.4840 WORKERS COMP INSURANCE 6,693 6,707 6,717 4,015 5,353 6,905
001-3620-431.4850 EAP SERVICES 305 290 290 179 239 232
001-3620-431.4890 FLEX PLAN ADMINISTRATION 113 108 108 67 89 86
$322,443 $329,314 $329,820 $202,754 $287,997 $314,889
001-3620-431.5200 PERSONNEL SUPPLIES $2,648 $5,300 $4,300 $3,008 $4,010 $5,680
001-3620-431.5301 FUEL 2,470 3,330 3,330 1,128 3,330 3,330
001-3620-431.5400 OPERATING SUPPLIES 1,243 800 2,800 773 1,500 1,000
001-3620-431.5800 OPERATING EQUIPMENT<$5000 1,179 1,700 1,700 573 1,500 1,700
$7,540 $11,130 $12,130 $5,482 $10,340 $11,710
001-3620-431.6300 VEHICLE MAINTENANCE $1,379 $3,000 $3,000 $393 $1,500 $3,000
001-3620-431.6530 DRAINAGE MAINTENANCE 20,465 37,300 26,800 2,851 26,800 37,300
001-3620-431.6800 EQUIPMENT MAINTENANCE 10,741 10,200 10,200 6,635 10,200 10,500
$32,585 $50,500 $40,000 $9,879 $38,500 $50,800
001-3620-431.7311 VEHICLE INSURANCE $2,748 $3,856 $3,856 $1,954 $3,856 $1,709
001-3620-431.7498 JUDGMENTS & DAMAGE CLAIM 0 500 1,000 0 0 500
001-3620-431.7510 TRAINING 0 100 100 0 100 200
001-3620-431.7830 RENTAL 4,334 4,000 4,000 0 4,000 4,000
001-3620-431.7831 VEHICLE LEASE-INTERNAL 9,409 10,180 10,180 7,635 10,180 1,996
$16,491 $18,636 $19,136 $9,589 $18,136 $8,405
$379,059 $409,580 $401,086 $227,704 $354,973 $385,804
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
3620 - PUBLIC WORKS/DRAINAGE OPS Totals:
70 - SERVICES Totals:
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
60 - MAINTENANCE
257
3770 - CIP ADMINISTRATION
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-3770-431.4110 FULLTIME SALARIES & WAGES $149,298 $155,935 $155,935 $109,604 $155,935 $156,446
001-3770-431.4130 OVERTIME PAY 3,244 500 500 1,257 1,676 500
001-3770-431.4131 HOLIDAY HRS WORKED (20)0000 0
001-3770-431.4143 LONGEVITY PAY 695 851 851 851 851 950
001-3770-431.4145 INCENTIVE-CERTIFICATE PAY 4,965 4,980 4,980 3,735 4,980 3,900
001-3770-431.4149 CELL PHONE ALLOWANCE 1,806 1,800 1,800 1,275 1,800 1,800
001-3770-431.4710 SOCIAL SECURITY/MEDICARE 11,651 12,551 12,551 8,526 12,551 11,949
001-3770-431.4720 TMRS RETIREMENT 25,017 26,053 26,053 18,533 26,053 26,094
001-3770-431.4810 HEALTH/DENTAL INSURANCE 22,729 23,892 23,892 17,486 23,892 23,980
001-3770-431.4820 LIFE INSURANCE 441 430 430 338 430 437
001-3770-431.4830 DISABILITY INSURANCE 477 474 474 366 474 474
001-3770-431.4840 WORKERS COMP INSURANCE 546 559 559 398 559 443
001-3770-431.4850 EAP SERVICES 163 174 174 126 174 151
001-3770-431.4890 FLEX PLAN ADMINISTRATION 61 56 56 47 56 56
$221,073 $228,255 $228,255 $162,542 $229,431 $227,180
001-3770-431.5200 PERSONNEL SUPPLIES $1,167 $2,000 $2,000 $1,088 $2,000 $2,135
001-3770-431.5301 FUEL 383 2,432 2,432 547 2,432 2,432
001-3770-431.5400 OPERATING SUPPLIES 164 650 650 0 650 650
001-3770-431.5800 OPERATING EQUIPMENT<$5000 0 500 3,735 3,631 3,631 500
$1,714 $5,582 $8,817 $5,266 $8,713 $5,717
001-3770-431.6300 VEHICLE MAINTENANCE $629 $4,500 $4,500 $57 $776 $4,500
001-3770-431.6800 EQUIPMENT MAINTENANCE 709 0000 0
$1,338 $4,500 $4,500 $57 $776 $4,500
001-3770-431.7311 VEHICLE INSURANCE $1,017 $1,085 $1,085 $739 $1,085 $2,650
001-3770-431.7400 OPERATING SERVICES 6,883 4,200 4,200 4 4,200 4,200
001-3770-431.7497 RECRUITMENT ADVERTISING 0 400 400 0 400 400
001-3770-431.7498 JUDGMENTS & DAMAGE CLAIMS 0 500 500 0 0 500
001-3770-431.7510 TRAINING 0 3,000 3,000 0 0 3,000
001-3770-431.7520 TRAVEL EXPENSES & REIMBURSEMENTS 0 700 1,000 813 1,084 700
001-3770-431.7530 MEMBERSHIPS 54 500 500 90 500 500
001-3770-431.7540 PUBLICATIONS 0 180 180 15 180 90
001-3770-431.7800 CONTRACT SERVICES 4,702 7,800 4,565 2,545 6,393 7,800
001-3770-431.7831 VEHICLE LEASE-INTERNAL 3,370 3,371 3,371 2,528 3,371 9,206
$16,026 $21,736 $18,801 $6,734 $17,213 $29,046
$240,151 $260,073 $260,373 $174,599 $256,133 $266,443
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
70 - SERVICES Totals:
3770 - CIP ADMINISTRATION Totals:
60 - MAINTENANCE
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
258
401-3601 - PUBLIC WORKS ADMIN (W/S)
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
401-3601-434.4110 FULLTIME SALARIES & WAGES $97,972 $99,465 $99,465 $74,223 $99,465 $110,516
401-3601-434.4130 OVERTIME PAY 339 1,000 1,000 625 834 1,000
401-3601-434.4143 LONGEVITY PAY 1,212 1,308 1,308 1,308 1,308 1,364
401-3601-434.4144 VEHICLE ALLOWANCE 3,245 3,240 3,240 2,228 3,240 3,240
401-3601-434.4145 INCENTIVE-CERTIFICATE PAY 2,640 2,640 2,640 1,980 2,640 2,460
401-3601-434.4149 CELL PHONE ALLOWANCE 1,090 1,140 1,140 808 1,140 1,140
401-3601-434.4710 SOCIAL SECURITY/MEDICARE 7,558 8,119 8,119 5,769 8,119 8,552
401-3601-434.4720 TMRS RETIREMENT 16,683 16,852 16,852 12,859 16,852 19,093
401-3601-434.4810 HEALTH/DENTAL INSURANCE 16,713 16,753 16,753 12,375 16,753 16,971
401-3601-434.4820 LIFE INSURANCE 317 267 267 273 267 318
401-3601-434.4830 DISABILITY INSURANCE 334 305 305 286 305 333
401-3601-434.4840 WORKERS COMP INSURANCE 1,053 169 169 820 169 235
401-3601-434.4850 EAP SERVICES 103 116 116 77 116 93
401-3601-434.4890 FLEX PLAN ADMINISTRATION 38 35 35 29 35 35
$149,297 $151,409 $151,409 $113,660 $151,243 $165,350
401-3601-434.5100 OFFICE SUPPLIES $572 $1,000 $1,350 $1,000 $1,350 $0
401-3601-434.5200 PERSONNEL SUPPLIES 90 160 160 140 160 300
401-3601-434.5400 OPERATING SUPPLIES 294 300 434 306 434 1,300
401-3601-434.5477 WATER CONSERVE LITERATURE 0 1,500 1,500 0 1,500 1,500
401-3601-434.5800 OPERATING EQUIPMENT<$5000 225 0 347 347 462 0
$1,181 $2,960 $3,791 $1,793 $3,906 $3,100
401-3601-434.7212 MEDICAL EXAMINATIONS $0 $1,324 $1,324 $0 $0 $1,324
401-3601-434.7400 OPERATING SERVICES 674 1,625 2,825 2,152 2,869 1,625
401-3601-434.7401 POSTAL / COURIER SERVICES 435 1,000 1,000 412 549 1,000
401-3601-434.7422 CONSUMER CONFIDENCE RPT 168 500 414 414 414 500
401-3601-434.7510 TRAINING 45 3,700 3,700 25 500 3,700
401-3601-434.7520 TRAVEL EXPENSES & REIMBURSEMENTS 0 2,000 2,000 0 500 2,000
401-3601-434.7530 MEMBERSHIPS 199 530 530 196 530 530
401-3601-434.7540 PUBLICATIONS 0 60 60 0 60 30
$1,521 $10,739 $11,853 $3,199 $5,422 $10,709
401-3601-434.8800 CAPITAL EQUIPMENT $8,418 $0 $0 $0 $0 $0
$8,418 $0 $0 $0 $0 $0
$160,417 $165,108 $167,053 $118,652 $160,571 $179,159
ACCOUNT NUMBER
70 - SERVICES Totals:
80 - CAPITAL OUTLAY
80 - CAPITAL OUTLAY Totals:
3601 - PUBLIC WORKS ADMINISTRATION Totals:
50 - SUPPLIES Totals:
70 - SERVICES
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
259
401-3650 - PUBLIC WORKS/WATER UTILITIES (W/S)
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
401-3650-434.4110 FULLTIME SALARIES & WAGES $259,701 $257,344 $257,344 $191,126 $239,835 $270,690
401-3650-434.4130 OVERTIME PAY 17,969 35,668 35,668 11,813 25,751 35,668
401-3650-434.4143 LONGEVITY PAY 3,545 3,930 3,930 3,925 3,925 3,195
401-3650-434.4145 INCENTIVE-CERTIFICATE PAY 5,030 4,980 4,980 3,110 4,980 4,680
401-3650-434.4149 CELL PHONE ALLOWANCE 1,744 1,740 1,740 1,255 1,740 1,740
401-3650-434.4710 SOCIAL SECURITY/MEDICARE 20,648 19,975 19,975 15,069 20,092 22,195
401-3650-434.4720 TMRS RETIREMENT 45,066 47,073 47,073 33,500 44,667 50,396
401-3650-434.4810 HEALTH/DENTAL INSURANCE 57,026 71,892 71,892 44,377 59,169 71,888
401-3650-434.4820 LIFE INSURANCE 769 721 721 602 803 869
401-3650-434.4830 DISABILITY INSURANCE 824 757 757 645 860 928
401-3650-434.4840 WORKERS COMP INSURANCE 4,780 4,770 4,770 3,510 4,680 5,764
401-3650-434.4850 EAP SERVICES 378 348 348 290 387 348
401-3650-434.4890 FLEX PLAN ADMINISTRATION 140 130 130 108 144 130
40 - SALARIES & BENEFITS Totals:$417,620 $449,328 $449,328 $309,330 $407,033 $468,491
50 - SUPPLIES
401-3650-434.5200 PERSONNEL SUPPLIES $5,207 $9,100 $9,100 $4,521 $9,100 $9,670
401-3650-434.5301 FUEL 8,576 15,000 15,000 5,745 15,000 16,000
401-3650-434.5400 OPERATING SUPPLIES 9,315 7,500 10,971 7,987 10,650 7,500
401-3650-434.5476 WATER METERS-REPL PROGRAM 24,268 40,000 37,000 12,360 31,480 40,000
401-3650-434.5800 OPERATING EQUIPMENT<$5000 7,957 11,200 11,200 9,166 11,200 11,200
50 - SUPPLIES Totals:$55,323 $82,800 $83,271 $39,779 $77,430 $84,370
60 - MAINTENANCE
401-3650-434.6300 VEHICLE MAINTENANCE $7,492 $10,500 $9,000 $4,372 $9,000 $9,000
401-3650-434.6541 DISTRIBUTION LINE MAINT 97,296 114,000 114,820 72,072 114,820 114,000
401-3650-434.6546 FIRE HYDRANT MAINTENANCE 26,771 30,000 30,414 21,474 28,632 30,000
401-3650-434.6800 EQUIPMENT MAINTENANCE 10,376 11,700 13,200 13,178 13,178 12,500
60 - MAINTENANCE Totals:$141,935 $166,200 $167,434 $111,096 $165,630 $165,500
70 - SERVICES
401-3650-434.7140 CONSULTING SERVICES $1,076 $33,800 $33,800 $11,339 $15,118 $33,800
401-3650-434.7311 VEHICLE INSURANCE 4,436 5,668 5,668 3,213 5,668 3,644
401-3650-434.7400 OPERATING SERVICES 2,000 0000 0
401-3650-434.7497 RECRUITMENT ADVERTISING 0 200 200 0 200 200
401-3650-434.7498 JUDGMENTS & DAMAGE CLAIM 0 500 1,290 1,289 1,289 500
401-3650-434.7510 TRAINING 1,521 6,000 6,000 612 1,500 6,000
401-3650-434.7520 TRAVEL EXPENSES & REIMBURSEMENTS 526 600 600 227 600 600
401-3650-434.7530 MEMBERSHIPS 965 1,000 1,000 896 1,000 930
401-3650-434.7612 TELEPHONE/COMMUNICATIONS 333 500 500 198 500 500
401-3650-434.7800 CONTRACT SERVICES 22,697 0 17,048 0 17,048 0
401-3650-434.7830 RENTAL 2,674 2,100 2,100 0 2,100 2,100
401-3650-434.7831 VEHICLE LEASE-INTERNAL 13,334 13,896 13,896 10,422 13,896 15,437
70 - SERVICES Totals:$49,562 $64,264 $82,102 $28,196 $58,919 $63,711
80 - CAPITAL OUTLAY
401-3650-434.8300 VEHICLES $4,316 $0 $0 $0 $0 $0
401-3650-434.8400 CAPITAL OPERATING EQUIP 0 0 0 (4)(4) 115,000
80 - CAPITAL OUTLAY Totals:$4,316 $0 $0 ($4) ($4) $115,000
3650 - PUBLIC WORKS/WATER UTILITIES Totals:$668,756 $762,592 $782,135 $488,397 $709,008 $897,072
ACCOUNT NUMBER
260
401-3651 - PUBLIC WORKS/SEWER UTILITIES (W/S)
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
401-3651-433.4110 FULLTIME SALARIES & WAGES $225,861 $225,459 $226,293 $164,838 $226,293 $276,207
401-3651-433.4130 OVERTIME PAY 20,481 17,135 17,135 15,864 21,152 17,135
401-3651-433.4143 LONGEVITY PAY 2,035 2,825 2,825 2,435 2,435 2,650
401-3651-433.4145 INCENTIVE-CERTIFICATE PAY 1,800 1,800 1,800 1,975 1,975 3,900
401-3651-433.4149 CELL PHONE ALLOWANCE 1,226 1,260 1,260 893 1,260 1,260
401-3651-433.4710 SOCIAL SECURITY/MEDICARE 17,222 17,236 17,236 12,651 17,236 21,077
401-3651-433.4720 TMRS RETIREMENT 39,163 38,473 38,473 29,513 38,473 48,510
401-3651-433.4810 HEALTH/DENTAL INSURANCE 63,594 66,328 66,328 52,092 66,328 91,652
401-3651-433.4820 LIFE INSURANCE 661 622 622 521 622 806
401-3651-433.4830 DISABILITY INSURANCE 746 653 653 594 653 926
401-3651-433.4840 WORKERS COMP INSURANCE 4,153 4,116 4,116 3,090 4,116 5,310
401-3651-433.4850 EAP SERVICES 377 348 348 290 348 420
401-3651-433.4890 FLEX PLAN ADMINISTRATION 140 130 130 108 130 225
40 - SALARIES & BENEFITS Totals:$377,459 $376,385 $377,219 $284,864 $381,021 $470,078
50 - SUPPLIES
401-3651-433.5200 PERSONNEL SUPPLIES $5,866 $7,000 $7,000 $5,506 $7,341 $8,320
401-3651-433.5301 FUEL 9,362 15,000 15,000 5,800 15,000 16,000
401-3651-433.5400 OPERATING SUPPLIES 7,070 7,500 9,074 8,172 9,074 7,500
401-3651-433.5800 OPERATING EQUIPMENT <$5,000 1,255 3,000 3,000 1,897 3,000 3,000
50 - SUPPLIES Totals:$23,553 $32,500 $34,074 $21,375 $34,415 $34,820
60 - MAINTENANCE
401-3651-433.6300 VEHICLE MAINTENANCE $7,900 $6,000 $6,226 $3,888 $6,226 $6,000
401-3651-433.6551 COLLECTION LINE MAINTANCE 30,215 36,000 35,406 24,899 35,406 36,000
401-3651-433.6800 EQUIPMENT MAINTENANCE 5,772 10,900 10,900 7,936 10,581 11,500
60 - MAINTENANCE Totals:$43,887 $52,900 $52,532 $36,723 $52,213 $53,500
70 - SERVICES
401-3651-433.7311 VEHICLE INSURANCE $1,985 $4,110 $4,110 $1,349 $4,110 $4,236
401-3651-433.7497 RECRUITMENT ADVERTISING 0 100 100 0 100 100
401-3651-433.7498 JUDGMENTS & DAMAGE CLAIM 0 500 500 0 0 500
401-3651-433.7510 TRAINING 2,373 6,000 6,000 1,620 2,160 6,800
401-3651-433.7520 TRAVEL EXPENSES & REIMBURSEMENTS 229 600 600 165 500 600
401-3651-433.7530 MEMBERSHIPS 85 400 400 170 400 400
401-3651-433.7830 RENTAL 273 2,800 2,800 1,329 1,772 2,800
401-3651-433.7831 VEHICLE LEASE-INTERNAL 5,104 5,104 5,104 3,828 5,104 18,303
70 - SERVICES Totals:$10,049 $19,614 $19,614 $8,461 $14,146 $33,739
80 - CAPITAL OUTLAY
401-3651-433.8400 CAPITAL OPERATING EQUIP $5,479 $0 $0 $0 $0 $50,000
80 - CAPITAL OUTLAY Totals:$5,479 $0 $0 $0 $0 $50,000
3651 - PUBLIC WORKS/SEWER UTILITIES Totals:$460,427 $481,399 $483,439 $351,423 $481,795 $642,137
ACCOUNT NUMBER
261
401-3655 - PUBLIC WORKS/WATER OPERATIONS (W/S)
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
401-3655-434.4110 FULLTIME SALARIES & WAGES $95,016 $97,120 $98,541 $73,217 $91,623 $105,725
401-3655-434.4130 OVERTIME PAY 18,003 10,191 10,191 11,649 15,532 10,191
401-3655-434.4131 HOLIDAY HRS WORKED 276 0 0 1,729 1,729 0
401-3655-434.4143 LONGEVITY PAY 1,400 1,538 1,538 1,538 1,538 1,619
401-3655-434.4145 INCENTIVE-CERTIFICATE PAY 600 600 600 575 600 2,100
401-3655-434.4149 CELL PHONE ALLOWANCE 163 162 162 115 162 162
401-3655-434.4710 SOCIAL SECURITY/MEDICARE 7,693 8,186 8,186 6,027 8,036 8,274
401-3655-434.4720 TMRS RETIREMENT 18,070 16,820 16,820 14,090 16,820 19,106
401-3655-434.4810 HEALTH/DENTAL INSURANCE 31,255 32,125 32,125 22,534 32,125 29,072
401-3655-434.4820 LIFE INSURANCE 265 261 261 218 261 311
401-3655-434.4830 DISABILITY INSURANCE 290 281 281 238 281 339
401-3655-434.4840 WORKERS COMP INSURANCE 1,717 1,925 1,925 1,330 1,773 1,937
401-3655-434.4850 EAP SERVICES 145 174 174 111 174 134
401-3655-434.4890 FLEX PLAN ADMINISTRATION 54 72 72 41 55 50
40 - SALARIES & BENEFITS Totals: $174,947 $169,455 $170,876 $133,412 $170,709 $179,020
50 - SUPPLIES
401-3655-434.5200 PERSONNEL SUPPLIES $2,247 $3,400 $3,400 $2,179 $2,905 $3,685
401-3655-434.5301 FUEL 10,832 15,000 15,000 5,767 7,689 17,000
401-3655-434.5400 OPERATING SUPPLIES 2,726 2,600 2,600 1,813 2,417 2,600
401-3655-434.5475 WATER METERS & BOXES 48,881 51,000 51,000 38,995 51,993 51,000
401-3655-434.5495 CHEMICALS 9,959 9,000 8,000 3,614 4,819 9,000
401-3655-434.5800 OPERATING EQUIPMENT<$5000 1,786 3,800 3,915 2,790 3,721 4,000
50 - SUPPLIES Totals: $76,431 $84,800 $83,915 $55,158 $73,544 $87,285
60 - MAINTENANCE
401-3655-434.6300 VEHICLE MAINTENANCE $4,457 $6,000 $6,000 $2,941 $3,922 $6,000
401-3655-434.6543 WATER PLANT MAINTENANCE 55,394 55,000 59,630 33,273 44,364 90,000
401-3655-434.6547 WATER METER MAINTENANCE 358 8,600 8,600 1,333 1,778 8,600
401-3655-434.6800 EQUIPMENT MAINTENANCE 928 2,300 2,548 1,815 2,420 2,500
401-3655-434.6801 EMERGENCY GENERATOR MAINT 7,209 12,000 14,000 7 9 12,000
60 - MAINTENANCE Totals:$68,346 $83,900 $90,778 $39,369 $52,493 $119,100
70 - SERVICES
401-3655-434.7311 VEHICLE INSURANCE $1,907 $2,000 $2,000 $1,401 $1,868 $3,210
401-3655-434.7400 OPERATING SERVICES 21,735 95,000 95,000 18,135 24,181 95,000
401-3655-434.7471 PURCHASED WATER 1,345,053 1,405,932 1,405,932 856,296 1,141,728 1,405,932
401-3655-434.7494 PERMITS & INSPECTION FEES 46,256 52,810 52,810 39,294 52,392 52,900
401-3655-434.7498 JUDGMENTS & DAMAGE CLAIM 1,287 500 500 0 0 500
401-3655-434.7510 TRAINING 2,625 3,000 4,000 2,374 3,165 3,000
401-3655-434.7520 TRAVEL EXPENSES & REIMBURSEMENTS 45 300 300 0 0 300
401-3655-434.7611 ELECTRICITY 152,680 164,057 164,057 82,280 109,707 153,360
401-3655-434.7612 TELEPHONE/COMMUNICATIONS 503 500 500 139 185 500
401-3655-434.7613 NATURAL GAS 561 2,100 2,100 0 0 2,100
401-3655-434.7830 RENTAL 2,437 3,100 3,100 1,766 2,355 3,100
401-3655-434.7831 VEHICLE LEASE-INTERNAL 3,275 3,276 3,276 2,457 3,276 6,227
401-3655-434.7840 POLLUTION CONTROL & ABATE 22,991 23,000 23,000 17,243 22,991 23,000
70 - SERVICES Totals: $1,601,355 $1,755,575 $1,756,575 $1,021,385 $1,361,848 $1,749,129
80 - CAPITAL OUTLAY
401-3655-434.8400 CAPITAL OPERATING EQUIPMENT $0 $0 $0 $0 $0 $170,000
80 - CAPITAL OUTLAY Totals:$0 $0 $0 $0 $0 $170,000
90 - OTHER
401-3655-434.9342 95 CITY OF HOUSTON BONDS $194,399 $148,193 $148,193 $129,600 $172,799 $148,193
90 - OTHER Totals:$194,399 $148,193 $148,193 $129,600 $172,799 $148,193
3655 - PUBLIC WORKS/WATER OPERATIONS Totals: $2,115,478 $2,241,923 $2,250,337 $1,378,924 $1,831,393 $2,452,727
ACCOUNT NUMBER
262
401-3656 - PUBLIC WORKS/SEWER OPERATIONS (W/S)
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
401-3656-433.4110 FULLTIME SALARIES & WAGES $253,048 $243,124 $245,869 $187,651 $242,869 $276,460
401-3656-433.4130 OVERTIME PAY 18,874 13,708 13,708 11,794 15,724 13,708
401-3656-433.4131 HOLIDAY HRS WORKED 276 0 0 1,604 1,604 0
401-3656-433.4143 LONGEVITY PAY 3,635 3,970 3,970 3,970 3,970 4,150
401-3656-433.4145 INCENTIVE-CERTIFICATE PAY 5,125 5,100 5,100 4,075 5,100 5,100
401-3656-433.4149 CELL PHONE ALLOWANCE 1,926 1,920 1,920 1,360 1,920 1,920
401-3656-433.4710 SOCIAL SECURITY/MEDICARE 20,460 18,942 18,942 15,527 18,242 22,239
401-3656-433.4720 TMRS RETIREMENT 43,356 41,476 41,476 33,388 41,476 48,061
401-3656-433.4810 HEALTH/DENTAL INSURANCE 39,401 41,088 41,088 29,470 41,088 40,416
401-3656-433.4820 LIFE INSURANCE 725 683 683 589 683 818
401-3656-433.4830 DISABILITY INSURANCE 778 718 718 637 718 882
401-3656-433.4840 WORKERS COMP INSURANCE 4,522 4,389 4,389 3,445 4,389 5,281
401-3656-433.4850 EAP SERVICES 312 290 290 242 290 290
401-3656-433.4890 FLEX PLAN ADMINISTRATION 116 181 181 90 181 108
40 - SALARIES & BENEFITS Totals: $392,554 $375,589 $378,334 $293,842 $378,254 $419,433
50 - SUPPLIES
401-3656-433.5200 PERSONNEL SUPPLIES $2,904 $5,600 $5,600 $2,993 $3,991 $5,980
401-3656-433.5301 FUEL 6,303 15,000 15,000 6,076 8,101 15,000
401-3656-433.5400 OPERATING SUPPLIES 2,571 2,600 2,689 463 617 2,600
401-3656-433.5800 OPERATING EQUIPMENT <$5,000 527 500 500 363 484 600
50 - SUPPLIES Totals: $12,305 $23,700 $23,789 $9,895 $13,193 $24,180
60 - MAINTENANCE
401-3656-433.6300 VEHICLE MAINTENANCE $4,878 $9,000 $9,000 $1,357 $1,810 $7,500
401-3656-433.6552 LIFT STATION MAINTENANCE 60,156 55,000 162,762 122,179 162,906 198,000
401-3656-433.6800 EQUIPMENT MAINTENANCE 310 3,100 3,100 329 439 3,300
401-3656-433.6801 EMERGENCY GENERATOR MAINT 285 47,000 46,866 16,562 22,083 47,000
60 - MAINTENANCE Totals: $65,629 $114,100 $221,728 $140,427 $187,238 $255,800
70 - SERVICES
401-3656-433.7311 VEHICLE INSURANCE $2,421 $3,656 $3,656 $1,805 $2,407 $3,800
401-3656-433.7400 OPERATING SERVICES 4,403 9,600 9,600 6,466 8,621 9,600
401-3656-433.7473 BLACKHAWK WW OPERATIONS 1,552,086 2,118,700 2,070,822 801,365 1,068,487 2,118,700
401-3656-433.7498 JUDGMENTS & DAMAGE CLAIMS 1,765 500 500 0 0 500
401-3656-433.7510 TRAINING 1,728 4,000 4,000 581 775 4,000
401-3656-433.7520 TRAVEL EXPENSES & REIMBURSEMENTS 55 400 400 0 0 400
401-3656-433.7530 MEMBERSHIPS 0 350 350 0 0 360
401-3656-433.7611 ELECTRICITY 108,269 129,442 129,443 77,873 103,830 121,676
401-3656-433.7613 NATURAL GAS 10,388 10,470 10,470 7,006 9,339 10,470
401-3656-433.7800CONTRACT SERVICES 0000040,000
401-3656-433.7830 RENTAL 139 1,000 1,000 174 232 1,000
401-3656-433.7831 VEHICLE LEASE-INTERNAL 12,060 12,060 12,060 9,045 12,060 13,811
70 - SERVICES Totals: $1,693,314 $2,290,178 $2,242,301 $904,315 $1,205,751 $2,324,317
90 - OTHER
401-3656-433.9061 BLACKHAWK WWTP OPER RESERVE $42,719 $13,900 $13,900 $10,434 $12,547 $13,900
401-3656-433.9343 GCWDA-WWTP CLARIFIER PROJ 0 245,641 245,641 0 0 0
90 - OTHER Totals: $42,719 $259,541 $259,541 $10,434 $12,547 $13,900
3656 - PUBLIC WORKS/SEWER OPERATIONS Totals: $2,206,521 $3,063,108 $3,125,693 $1,358,913 $1,796,983 $3,037,630
ACCOUNT NUMBER
263
401-3648 - UTILITY CUSTOMER SERVICE (W/S)
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
401-3648-434.4110 FULLTIME SALARIES & WAGES $73,619 $74,770 $74,770 $52,763 $74,770 $77,432
401-3648-434.4130 OVERTIME PAY 6,611 2,000 2,000 4,726 6,301 2,000
401-3648-434.4143 LONGEVITY PAY 1,830 1,950 1,950 1,950 1,950 2,020
401-3648-434.4145 INCENTIVE-CERTIFICATE PAY 1,725 1,800 1,800 1,350 1,800 1,800
401-3648-434.4149 CELL PHONE ALLOWANCE 843 840 840 595 840 840
401-3648-434.4710 SOCIAL SECURITY/MEDICARE 5,646 6,071 6,071 4,059 6,071 5,560
401-3648-434.4720 TMRS RETIREMENT 13,237 12,599 12,599 9,733 12,599 13,413
401-3648-434.4810 HEALTH/DENTAL INSURANCE 22,834 23,677 23,677 17,087 23,677 23,434
401-3648-434.4820 LIFE INSURANCE 218 201 201 172 201 233
401-3648-434.4830 DISABILITY INSURANCE 229 224 224 181 224 244
401-3648-434.4840 WORKERS COMP INSURANCE 1,404 1,487 1,487 1,020 1,487 1,537
401-3648-434.4850 EAP SERVICES 126 116 116 97 116 116
401-3648-434.4890 FLEX PLAN ADMINISTRATION 47 43 43 36 43 43
40 - SALARIES & BENEFITS Totals:$128,369 $125,778 $125,778 $93,769 $130,079 $128,672
50 - SUPPLIES
401-3648-434.5200 PERSONNEL SUPPLIES $1,393 $2,900 $2,900 $1,261 $1,681 $3,090
401-3648-434.5301 FUEL 1,356 3,000 3,000 0 0 3,000
401-3648-434.5400 OPERATING SUPPLIES 1,762 2,000 2,000 863 1,151 2,000
401-3648-434.5800 OPERATING EQUIPMENT<$5000 322 400 400 399 532 500
50 - SUPPLIES Totals:$4,833 $8,300 $8,300 $2,523 $3,364 $8,590
60 - MAINTENANCE
401-3648-434.6300 VEHICLE MAINTENANCE $4,483 $3,000 $3,000 $34 $46 $3,000
60 - MAINTENANCE Totals:$4,483 $3,000 $3,000 $34 $46 $3,000
70 - SERVICES
401-3648-434.7311 VEHICLE INSURANCE $933 $1,062 $1,062 $695 $1,062 $2,200
401-3648-434.7400 OPERATING SERVICES 3,894 0 9,106 0 9,106 0
401-3648-434.7498 JUDGMENTS & DAMAGE CLAIM 0 500 500 0 0 500
401-3648-434.7510 TRAINING 830 2,000 2,000 0 1,000 2,000
401-3648-434.7520 TRAVEL EXPENSES & REIMBURSEMENTS 42 200 200 0 200 200
401-3648-434.7800 CONTRACT SERVICES 83,350 84,300 84,300 55,964 84,300 85,000
401-3648-434.7831 VEHICLE LEASE-INTERNAL 2,848 2,849 2,849 2,137 2,849 8,065
70 - SERVICES Totals:$91,897 $90,911 $100,017 $58,796 $98,517 $97,965
3648 - UTILITY CUSTOMER SERVICE Totals:$229,582 $227,989 $237,095 $155,122 $232,006 $238,227
ACCOUNT NUMBER
264
401-2513 - STORM (W/S)
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
401-2513-422.4110 FULLTIME SALARIES & WAGES $0 $0 $0 $0 $0 $0
401-2513-422.4810 HEALTH/DENTAL INSURANCE 1,868 0 0 0 0 0
40 - SALARIES & BENEFITS Totals:$1,868 $0 $0 $0 $0 $0
50 - SUPPLIES
401-2513-422.5301 FUEL $55 $0 $0 $0 $0 $0
401-2513-422.5501 EMERGENCY-MATERIALS/SUPPLIES 15,647 0 678 1,724 1,724 0
401-2513-422.5801 EMERGENCY-EQUIPMENT 23,043 0 17,352 11,572 11,572 0
50 - SUPPLIES Totals:$38,745 $0 $18,030 $13,296 $13,296 $0
70 - SERVICES
401-2513-422.7971 EMERGENCY - SERVICES $4,399 $0 $2,675 $67,171 $67,171 $0
$4,399 $0 $2,675 $67,171 $67,171 $0
$45,012 $0 $20,705 $80,467 $80,467 $0
ACCOUNT NUMBER
70 - SERVICES Totals:
401 STORM Totals:
265
401-3770 - CIP ADMINISTRATION (W/S)
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
401-3770-434.4110 FULLTIME SALARIES & WAGES $80,104 $81,498 $81,498 $59,870 $79,827 $83,348
401-3770-434.4130 OVERTIME PAY 680 3,500 3,500 489 652 3,500
401-3770-434.4131 HOLIDAY HRS WORKED 20 0 0 0 0 0
401-3770-434.4143 LONGEVITY PAY 410 469 469 494 494 545
401-3770-434.4145 INCENTIVE-CERTIFICATE PAY 4,535 4,620 4,620 3,465 4,620 3,300
401-3770-434.4149 CELL PHONE ALLOWANCE 1,023 1,020 1,020 723 1,020 1,020
401-3770-434.4710 SOCIAL SECURITY/MEDICARE 6,015 6,803 6,803 4,455 5,939 6,229
401-3770-434.4720 TMRS RETIREMENT 13,593 14,116 14,116 10,302 13,735 14,628
401-3770-434.4810 HEALTH/DENTAL INSURANCE 21,070 21,061 21,061 15,673 21,061 21,495
401-3770-434.4820 LIFE INSURANCE 240 219 219 187 219 254
401-3770-434.4830 DISABILITY INSURANCE 248 248 248 195 248 265
401-3770-434.4840 WORKERS COMP INSURANCE 293 301 301 220 301 249
401-3770-434.4850 EAP SERVICES 88 116 116 68 116 81
401-3770-434.4890 FLEX PLAN ADMINISTRATION 33 30 30 25 30 30
40 - SALARIES & BENEFITS Totals:$128,352 $134,001 $134,001 $96,166 $128,262 $134,944
50 - SUPPLIES
401-3770-434.5200 PERSONNEL SUPPLIES $387 $1,300 $1,300 $728 $971 $1,390
401-3770-434.5301 FUEL 1,514 2,000 2,000 40 54 2,000
401-3770-434.5400 OPERATING SUPPLIES 36 200 200 0 0 200
50 - SUPPLIES Totals:$1,937 $3,500 $3,500 $768 $1,025 $3,590
60 - MAINTENANCE
401-3770-434.6300 VEHICLE MAINTENANCE $55 $1,500 $1,500 $17 $22 $1,500
60 - MAINTENANCE Totals:$55 $1,500 $1,500 $17 $22 $1,500
70 - SERVICES
401-3770-434.7130 ENGINEERING SERVICES $717 $10,000 $10,000 $267 $356 $10,000
401-3770-434.7311 VEHICLE INSURANCE 1,019 1,085 1,085 739 986 1,100
401-3770-434.7498 JUDGMENTS & DAMAGE CLAIMS 0 500 500 0 0 500
401-3770-434.7510 TRAINING 105 2,000 1,852 0 0 2,000
401-3770-434.7520 TRAVEL EXPENSES & REIMBURSEMENTS 0 500 648 648 864 500
401-3770-434.7530 MEMBERSHIPS 126 300 300 120 160 280
401-3770-434.7540 PUBLICATIONS 0 120 120 15 20 60
401-3770-434.7831 VEHICLE LEASE-INTERNAL 3,718 3,719 3,719 2,789 3,719 4,051
70 - SERVICES Totals:$5,685 $18,224 $18,224 $4,578 $6,105 $18,491
3770 - CIP ADMINISTRATION Totals:$136,029 $157,225 $157,225 $101,529 $135,414 $158,525
ACCOUNT NUMBER
266
Library Services
Library Services
Library Administration Library Board
267
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 75 magazine and newspaper subscriptions. The library also provides
access to over 65,000 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, 3-D printing,
scanning services, and a fee based printing service. Classes are offered in basic computer
skills, basic software applications, library technologies, and use of electronic resources.
Electronic resources include full text articles from over 1,200 periodicals and reference works,
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.
268
Library Services
Departmental Accomplishments in FY 2017-18
x Due to the renovation, the library was able to serve the community by
providing space for over 2,000 meetings, presentations, and study groups.
x With additional space, the library was able to fully utilize local partnerships by
providing additional job search seminars, small business workshops, tax assistance,
a Great Decisions discussion group, and additional ESL and genealogy programs.
x Developed and provided technology training sessions for new 3-D printing and green
screen technologies provided at the library.
x Enhanced partnership with special needs community by hosting student
activities and training at library facility.
x Hosted our first Ekphrastic Poetry Reading and Contest with over 80 poems
submitted to a blind jury process. Top honors were awarded during a poetry event
held in August. Over 100 people attended this event.
x Hosted 2nd Annual ZakiCon event to encourage reading and creativity through
a celebration of anime films, manga books and graphic novels.
x Created a library marketing team to help promote library services and programs.
2018-2019 Departmental Goals and Performance Measures
Major Departmental Goals for FY 2018-19
x Provide improved access to library materials and services, including collection re-
organization and presentation.
x Expand access to online book and film content.
x Evaluate resources and means to provide an online discovery system.
x Improve bandwidth speed for public Internet access.
x Provide in-house circulation of computer technology.
x Update website technology.
x Evaluate means to provide online registration and fine payment options.
269
Library Services
Library
Department
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
#of full time equivalents
(FTE's) 14.97 14.97 14.97 14.97 14.97
Division Expenditures $1,096,614 $1,172,245 $1,216,055 $1,223,407 $1,239,090
Outputs
# of Total physical items
in library collection 94,131 98,472 98,000 99,000 99,000
# of Total electronic items
in library collection 53,586 65,546 65,000 70,000 75,000
# of Items catalogued &
processed 7,188 9,074 9,000 9,000 9,000
# of programs 658 783 1,100 1050 1100
# of Computers available
public use 33 32 35 34 34
# of Reading club signups 2,098 2,228 2,700 2,400 2,500
Measures of Effectiveness
# of Items checked out 301,158 341,048 375,000 350,000 375,000
# of Attendance at
programs 25,936 33,110 35,000 34,000 38,000
# of Computer usage 18,969 22,212 28,000 23,000 24,000
# of Library visits 150,865 180,303 160,000 181,000 190,000
# of Reading club
completion 69% 80% 78% 80% 80%
# of Reference
transactions 31,900 41,784 34,000 42,000 42,000
# of Loans received from
other libraries 724 1,271 800 1,300 1,350
# of Loans provided to
other libraries 591 667 800 675 700
Measures of Efficiency
Circulation per capita* 7.0 8.34 9.0 8.0 9.0
Items per capita* 3.42 3.74 3.50 3.25 3.50
Sq. footage per capita* 0.36 0.48 0.51 0.51 0.51
Monthly Operating Costs $91,385 $97,687 $101,338 $101,951 $103,258
Department expenditures
per capita $27.96 $29.78 $30.08 $30.26 $30.29
*Per capita data is from the Texas State Library Annual Report
270
LIBRARY SERVICES
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
LIBRARY SERVICES $1,172,245 $1,216,055 $1,252,247 $849,123 $1,223,407 $1,239,090 1.9%
DEPARTMENT TOTAL $1,172,245 $1,216,055 $1,252,247 $849,123 $1,223,407 $1,239,090 1.9%
EXPENDITURE BY CLASSIFICATION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
SALARIES AND BENEFITS $983,316 $1,037,121 $1,037,248 $725,885 $1,015,246 $1,060,156 2.2%
SUPPLIES 153,574 154,469 172,434 95,724 166,594 154,469 0.0%
MAINTENANCE 394 840 840 240 440 840 0.0%
SERVICES 21,796 23,625 28,560 13,759 27,612 23,625 0.0%
CAPITAL OUTLAY 13,165 0 13,165 13,515 13,515 0 0.0%
CLASSIFICATION TOTAL $1,172,245 $1,216,055 $1,252,247 $849,123 $1,223,407 $1,239,090 1.9%
PERSONNEL SUMMARY BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
LIBRARY SERVICES 14.97 14.97 14.97 14.97 14.97 14.97 0.0%
PERSONNEL TOTAL 14.97 14.97 14.97 14.97 14.97 14.97 0.0%
271
*6310 - LIBRARY SERVICES
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-6310-459.4110 FULLTIME SALARIES & WAGES $555,377 $563,435 $563,538 $419,409 $563,538 $593,530
001-6310-459.4120 PART-TIME WAGES 69,249 118,080 118,080 42,086 86,115 114,782
001-6310-459.4130 OVERTIME PAY 4,699 855 855 1,725 2,300 855
001-6310-459.4131 HOLIDAY HRS WORKED 521 0 0 267 267 0
001-6310-459.4143 LONGEVITY PAY 5,920 6,565 6,565 6,565 6,565 6,970
001-6310-459.4145 INCENTIVE-CERTIFICATE PAY 3,000 3,000 3,000 2,650 3,000 3,600
001-6310-459.4149 CELL PHONE ALLOWANCE 1,204 1,200 1,200 850 1,200 1,200
001-6310-459.4220 PART-TIME WAGES 50,719 31,971 31,971 34,515 46,020 31,599
001-6310-459.4710 SOCIAL SECURITY/MEDICARE 48,441 55,470 55,478 35,885 53,847 53,686
001-6310-459.4720 TMRS RETIREMENT 102,978 107,174 107,190 77,384 103,179 114,985
001-6310-459.4810 HEALTH/DENTAL INSURANCE 134,627 142,323 142,323 99,380 142,323 132,273
001-6310-459.4820 LIFE INSURANCE 1,755 1,715 1,715 1,449 1,932 1,846
001-6310-459.4830 DISABILITY INSURANCE 1,898 1,833 1,833 1,555 2,073 1,981
001-6310-459.4840 WORKERS COMP INSURANCE 1,519 1,324 1,324 1,112 1,483 1,427
001-6310-459.4850 EAP SERVICES 1,128 1,160 1,160 837 1,116 1,162
001-6310-459.4890 FLEX PLAN ADMINISTRATION 281 1,016 1,016 216 288 260
$983,316 $1,037,121 $1,037,248 $725,885 $1,015,246 $1,060,156
001-6310-459.5100 OFFICE SUPPLIES $1,487 $1,550 $1,550 $826 $1,550 $0
001-6310-459.5400 OPERATING SUPPLIES 4,963 10,050 10,226 5,877 7,836 11,600
001-6310-459.5482 BOOKS 88,410 91,000 97,856 56,639 97,856 91,000
001-6310-459.5483 PERIODICALS 519 67 67 32 67 67
001-6310-459.5484 VIDEOS 9,860 11,800 11,907 6,365 11,907 11,800
001-6310-459.5485 AUDIO BOOKS 10,721 13,500 15,106 8,164 15,106 13,500
001-6310-459.5487 CD 663 915 941 336 941 915
001-6310-459.5488 ELECTRONIC RESOURCES 12,411 19,037 22,852 14,552 19,402 19,037
001-6310-459.5800 OPERATING EQUIPMENT<$5000 24,540 6,550 11,929 2,933 11,929 6,550
$153,574 $154,469 $172,434 $95,724 $166,594 $154,469
001-6310-459.6400 OPERATING MAINTENANCE $0 $400 $400 $0 $0 $400
001-6310-459.6800 EQUIPMENT MAINTENANCE 394 440 440 240 440 440
$394 $840 $840 $240 $440 $840
001-6310-459.7400 OPERATING SERVICES $3,210 $3,062 $3,062 $1,982 $3,062 $3,062
001-6310-459.7401 POSTAL / COURIER SERVICES 1,701 1,800 1,800 1,160 1,800 1,800
001-6310-459.7510 TRAINING 2,195 5,260 4,060 1,584 3,112 5,260
001-6310-459.7520 TRAVEL EXPENSES & REIMBURSEMENTS 5,061 3,900 5,100 3,975 5,100 3,900
001-6310-459.7530 MEMBERSHIPS 1,648 1,745 1,745 1,503 1,745 1,745
001-6310-459.7720 SOFTWARE SUPPORT SERVICES 170 400 400 84 400 400
001-6310-459.7800 CONTRACT SERVICES 0 608 608 0 608 608
001-6310-459.7910 COMMUNITY EVENTS/PROGRAMS 7,811 6,850 11,785 3,471 11,785 6,850
$21,796 $23,625 $28,560 $13,759 $27,612 $23,625
FACILITY RENOVATIONS $13,165 $0 $13,165 $13,515 $13,515 $0
$13,165 $0 $13,165 $13,515 $13,515 $0
$1,172,245 $1,216,055 $1,252,247 $849,123 $1,223,407 $1,239,090
*FY18 combined Library Board division 6319 with Library Administration division 6310
70 - SERVICES Totals:
80 - CAPITAL OUTLAY
001-6319-459.8141
80 - CAPITAL OUTLAY Totals:
6310 - LIBRARY SERVICES Totals:
ACCOUNT NUMBER
60 - MAINTENANCE
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
272
Parks and Recreation
Parks and Recreation
Facility
Operations
City Hall
Public Safety
Animal Shelter
Fire Stations-
#1, 2, 3, & 4
Library
Public Works
Parks Ops
Activity Building
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
273
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 2017-18
Lake Friendswood – Maintenance Building
City Hall Balcony Project and Lobby
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) including the addition of evening swim lessons
Completed new summer staff recruiting program, including staff prom as well as
recruitment video.
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, Corporal Steven Schulz Sportspark, Lance
Corporal Wesley J. Canning Sportspark, Leavesley Park, Old City Park, Renwick Park, Stevenson
Park, 1776 Park and Lake Friendswood Park.
The park’s maintenance schedule provides for 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.
274
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 124th Annual Fourth of July Celebration
x Plan and Program the 16th Annual Youth Fishing Derby
x Plan and Program the 9th Annual Santa in the Park
x Plan and Program the 6th Annual Daddy Daughter Dance
x Plan and Program the youth competition events, such as MLB Pitch, Hit & Run and
Flapjack 5K Fun Run and Walk
x Plan and program a variety of recreational programs for adults and senior citizens
275
Parks and Recreation
The following FAW decision packages is included with the FY19 adopted budget.
Stevenson Pool-Media & Lateral Replacement in Pool Filter One Time Cost $7,435
The following decision packages are not included in the FY19 adopted budget:
Parks Laborer Ongoing Cost $61,876
Addition to Fleet – Regular Cab Diesel Truck
One Time Cost
Ongoing Cost
$32,642
$3,900
Replace existing Tool cat (not in VRP) One Time Cost $40,000
Replace 1 Ton Dump Box Truck (not in VRP) One Time Cost $70,000
Replace Backstop Fencing Fabric at Steven Schultz Sportspark One Time Cost $58,000
Aquatic Center Feasibility Study One Time Cost $10,200
276
Parks and Recreation
Departmental Performance Measures by Division
Major Departmental Goals for FY 2018-19
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
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time equivalents
(FTE’s) 2.33 2.00 2.00 2.00 2.00
Division Expenditures $290,982 $267,911 $279,016 $273,078 $291,429
# of grants applied for 2 2 4 4 2
# of committees and
subcommittees 5 5 5 5 5
# of news alert subscribers 10,125 10,300 11,000 10,755 11,000
# of educational brochures
produced 1 1 1 2 2
Revenue Collected for Facility
Reservations $49,399 $48,389 $75,000 $62,000 $65,000
Measures of Effectiveness
Placement award with Keep
Texas Beautiful 3rd Place
Not
Eligible
Not
Eligible
Not
Eligible
To be
submitted
Number of Likes for
Facebook Positing 600 900 2,250 2,250 5,211
Measures of Efficiency
Monthly Operations Cost $24,249 $22,326 $23,251 $22,757 $24,286
Division Expenditures per
capita $7.42 $6.81 $6.90 $6.76 $7.12
277
Parks and Recreation
Recreation Programs
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
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 $818,827 $918,684 $948,278 $946,901 $998,413
Outputs
# of Fitness Class scheduled 1,122 1,600 1,350 1,800 2,000
# of fitness program types 7 10 7 10 12
# of Community Events
scheduled 27 29 33 33 34
# of trips and events offered
by Senior Citizen Program 165 147 170 170 172
# of weekly programs
offered by Senior Citizen
Program 35 32 39 33 35
# of visits to
Sesquicentennial Pool 11,013 13,201 9,500 13,000 13,000
Total # of participants
registered for Summer
Camp 540 540 540 540 540
Total # of participants
registered for Swim Lessons N/A 98 190 190 135
# of teams registered in
adult leagues 166 170 300 180 185
Measures of Effectiveness
% of Events actually held 98% 100% 100% 100% 100%
% of households registered
using RecTrac 50% 75% 80% 80% 82%
Average monthly attendance
at Senior Citizen Programs 1,472 1,487 1,650 1,650 1,700
% of participants “satisfied”
with Summer Camp Program 94% 95% 98% 95% 95%
% of participants “satisfied”
with Swim Lesson Program N/A N/A N/A 90% 90%
% of participants “satisfied”
with Fitness Programs 88% 88% 98% 95% 90%
% of participants “satisfied”
with Senior Citizen Program 92% 93% 97% 97% 97%
Measures of Efficiency
Monthly Operational Costs $68,236 $76,557 $79,023 $78,908 $83,201
Division Expenditures per
capita $20.88 $23.34 $23.46 $23.42 $24.41
278
Parks and Recreation
Parks Operations
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
# of full time
equivalents (FTE’s) 8.0 9.2 10.2 10.2 10.2
Division Expenditures $1,277,114 $1,273,059 $1,449,611 $1,483,755 $1,457,615
Outputs
Total # of Maintenance
Work Orders for
Parks/Facilities logged 600 1,085 875 1,200 1,300
Total acres of Athletic
fields 80.3 80.3 105.2 115.2 115.2
Total acres of Park turf
areas 110.08 110.08 110.08 110.08 110.08
# of Parks maintained
by the City 7 8 8 8 8
# of Special Projects
Requested 4 6 6 6 6
# of parks mowed 7 8 6 8 8
Total dollars spent for
dead tree removal $10,550 $11,200 $13,600 $22,964 $25,000
Measures of Effectiveness
# of Parks work orders
completed within 5
days 80 85 85 85 85
% of Work Orders for
Parks completed within
5 Days 90.5% 92% 94% 94% 94%
Measures of Efficiency
Monthly Operational
Cost $106,426 $106,088 $120,801 $123,646 $121,468
Division Expenditures
per capita $32.56 $32.35 $35.86 $36.70 $35.63
279
Parks and Recreation
Facility Operations
FY16
Actual
FY17
Actual
FY18
Budget
FY18
Forecast
FY19
Adopted
Inputs
Division Expenditures $646,054 $880,210 $733,026 $912,528 $694,477
Outputs
Total square footage of City
building facilities 97,027 102,623 97,027 133,719 135,339
Total # of Maintenance
Work Orders for Buildings
logged 575 555 625 625 650
Measures of Effectiveness
# of work orders completed
within 5 days 517 525 600 600 624
% of Work Orders for
Building Maintenance
completed within 5 days 90% 91.5% 94% 94% 96%
Average janitorial services
cost per sq. foot
(not including supplies) $1.25 $1.98 $2.05 $2.05 $2.06
Measures of Efficiency
Monthly Operational Costs $53,838 $73,351 $61,086 $76,044 $57,873
Division Expenditures per
capita $16.47 $22.67 $18.13 $22.57 $16.98
280
PARKS AND RECREATION
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
ADMINISTRATION $267,911 $279,016 $277,597 $203,305 $273,078 $291,429 4.4%
RECREATION PROGRAM 918,684 948,278 974,244 582,269 946,901 998,413 5.3%
PARKS OPERATIONS 1,273,059 1,449,611 1,487,239 1,006,855 1,483,755 1,457,615 0.6%
FACILITY OPERATIONS 880,210 733,026 1,200,096 608,507 912,528 694,477 -5.3%
DEPARTMENT TOTAL $3,339,864 $3,409,931 $3,939,176 $2,400,936 $3,616,262 $3,441,934 0.9%
EXPENDITURE BY CLASSIFICATION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
CLASSIFICATION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
SALARIES AND BENEFITS $1,322,862 $1,465,846 $1,482,324 $941,043 $1,477,212 $1,522,230 3.8%
SUPPLIES 203,504 231,139 189,955 125,600 188,273 224,561 -2.8%
MAINTENANCE 500,381 327,923 380,209 289,245 380,487 342,435 4.4%
SERVICES 1,299,798 1,365,023 1,765,143 994,042 1,455,745 1,352,708 -0.9%
CAPITAL OUTLAY 13,319 20,000 121,545 51,006 114,545 0 -100.0%
CLASSIFICATION TOTAL $3,339,864 $3,409,931 $3,939,176 $2,400,936 $3,616,262 $3,441,934 0.9%
PERSONNEL SUMMARY BY DIVISION
FY18 FY18 FY18 FY18 FY19 % CHANGE IN
FY17 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/18 ESTIMATE BUDGET FY18 TO FY19
ADMINISTRATION 2.00 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 9.20 10.20 10.20 10.20 10.20 10.20 0.0%
PERSONNEL TOTAL 20.50 21.90 21.90 21.90 21.90 21.90 0.0%
281
6401 - PARKS & RECREATION ADMINISTRATION
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-6401-451.4110 FULLTIME SALARIES & WAGES $165,793 $171,605 $171,605 $121,330 $171,773 $179,902
001-6401-451.4130 OVERTIME PAY 1,286 1,238 1,238 2,181 2,907 1,238
001-6401-451.4143 LONGEVITY PAY 1,495 1,620 1,620 1,615 1,615 1,690
001-6401-451.4144 VEHICLE ALLOWANCE 5,409 5,400 5,400 3,938 5,400 5,400
001-6401-451.4145 INCENTIVE-CERTIFICATE PAY 525 0000 0
001-6401-451.4149 CELL PHONE ALLOWANCE 1,625 1,620 1,620 1,148 1,530 1,620
001-6401-451.4710 SOCIAL SECURITY/MEDICARE 13,080 13,884 13,884 9,469 12,625 13,840
001-6401-451.4720 TMRS RETIREMENT 27,757 28,818 28,818 20,654 27,539 30,280
001-6401-451.4810 HEALTH/DENTAL INSURANCE 14,256 18,462 18,462 13,461 18,462 18,461
001-6401-451.4820 LIFE INSURANCE 490 474 474 386 474 515
001-6401-451.4830 DISABILITY INSURANCE 514 523 523 405 523 540
001-6401-451.4840 WORKERS COMP INSURANCE 2,627 288 288 1,931 288 319
001-6401-451.4850 EAP SERVICES 126 116 116 97 116 116
001-6401-451.4890 FLEX PLAN ADMINISTRATION 47 43 43 36 43 43
$235,030 $244,091 $244,091 $176,651 $243,295 $253,964
001-6401-451.5100 OFFICE SUPPLIES $2,018 $2,000 $2,000 $1,370 $2,000 $0
001-6401-451.5200 PERSONNEL SUPPLIES 303 350 350 201 350 350
001-6401-451.5400 OPERATING SUPPLIES 2,307 1,650 1,650 1,209 1,650 3,650
001-6401-451.5800 OPERATING EQUIPMENT<$5000 1,388 500 500 133 500 500
$6,016 $4,500 $4,500 $2,913 $4,500 $4,500
001-6401-451.7400 OPERATING SERVICES $0 $500 $500 $100 $100 $100
001-6401-451.7401 POSTAL / COURIER SERVICES 329 800 (619)57 76 400
001-6401-451.7510 TRAINING 990 1,100 1,100 709 945 1,140
001-6401-451.7520 TRAVEL EXPENSES & REIMBURSEMENTS 2,692 2,350 2,350 590 1,787 2,850
001-6401-451.7530 MEMBERSHIPS 440 675 675 270 360 475
001-6401-451.7800 CONTRACT SERVICES 22,414 25,000 25,000 22,015 22,015 28,000
$26,865 $30,425 $29,006 $23,741 $25,283 $32,965
$267,911 $279,016 $277,597 $203,305 $273,078 $291,429
ACCOUNT NUMBER
70 - SERVICES Totals:
6401 - PARKS & RECREATION ADMINISTRATION Totals:
50 - SUPPLIES Totals:
70 - SERVICES
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
282
6420 - RECREATION PROGRAMS
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-6420-452.4110 FULLTIME SALARIES & WAGES $148,183 $153,593 $164,530 $111,066 $163,087 $174,858
001-6420-452.4130 OVERTIME PAY 968 2,095 2,095 124 164 2,095
001-6420-452.4143 LONGEVITY PAY 795 975 975 975 975 1,085
001-6420-452.4144 VEHICLE ALLOWANCE 5,409 5,400 5,400 3,938 5,400 5,400
001-6420-452.4145 INCENTIVE-CERTIFICATE PAY 5,075 5,100 7,200 5,400 7,200 7,200
001-6420-452.4149 CELL PHONE ALLOWANCE 2,326 2,340 185 1,658 2,210 2,340
001-6420-452.4710 SOCIAL SECURITY/MEDICARE 11,750 12,967 13,270 8,774 11,698 13,876
001-6420-452.4720 TMRS RETIREMENT 25,630 26,913 27,543 19,540 26,053 30,778
001-6420-452.4810 HEALTH/DENTAL INSURANCE 32,169 33,330 33,330 24,302 33,330 33,328
001-6420-452.4820 LIFE INSURANCE 445 424 442 359 442 525
001-6420-452.4830 DISABILITY INSURANCE 464 485 503 374 499 548
001-6420-452.4840 WORKERS COMP INSURANCE 1,323 2,063 1,788 992 1,323 331
001-6420-452.4850 EAP SERVICES 187 174 174 145 174 174
001-6420-452.4890 FLEX PLAN ADMINISTRATION 69 138 138 54 72 65
$234,793 $245,997 $257,573 $177,701 $252,627 $272,603
001-6420-452.5200 PERSONNEL SUPPLIES $450 $450 $450 $412 $412 $450
001-6420-452.5400 OPERATING SUPPLIES 12,165 22,400 14,923 9,652 12,870 16,000
001-6420-452.5800 OPERATING EQUIPMENT<$5000 3,968 3,000 2,700 2,666 2,666 4,000
$16,583 $25,850 $18,073 $12,730 $15,948 $20,450
001-6420-452.7400 OPERATING SERVICES $7,077 $7,500 $7,200 $7,104 $7,104 $10,000
001-6420-452.7510 TRAINING 1,679 2,170 1,970 1,708 1,708 5,400
001-6420-452.7520 TRAVEL EXPENSES & REIMBURSEMENTS 3,616 4,808 4,808 2,745 2,745 5,037
001-6420-452.7530 MEMBERSHIPS 360 550 550 520 520 585
001-6420-452.7710 SOFTWARE LICENSES FEES 7,893 300 300 0 0 300
001-6420-452.7800 CONTRACT SERVICES 19,234 25,000 31,500 14,430 19,240 25,000
001-6420-452.7910 COMMUNITY EVENTS/PROGRAMS 30,895 29,100 37,397 30,487 37,397 34,000
$70,754 $69,428 $83,725 $56,994 $68,714 $80,322
$322,130 $341,275 $359,371 $247,425 $337,289 $373,375
ACCOUNT NUMBER
6420 - RECREATION PROGRAMS Totals:
70 - SERVICES Totals:
50 - SUPPLIES Totals:
70 - SERVICES
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
283
6422 - JULY 4TH PROGRAM
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-6422-452.4130 OVERTIME PAY $22,341 $22,375 $22,375 $0 $22,375 $22,375
001-6422-452.4710 SOCIAL SECURITY/MEDICARE 0 1,712 1,712 0 1,712 1,712
001-6422-452.4720 TMRS RETIREMENT 0 3,518 3,518 0 3,518 0
001-6422-452.4840 WORKERS COMP INSURANCE 0 332 332 0 332 332
$22,341 $27,937 $27,937 $0 $27,937 $24,419
001-6422-452.5400 OPERATING SUPPLIES $5,649 $4,275 $4,339 $2,679 $4,326 $4,275
$5,649 $4,275 $4,339 $2,679 $4,326 $4,275
001-6422-452.7400 OPERATING SERVICES $2,571 $1,200 $1,200 $1,050 $1,200 $2,500
001-6422-452.7401 POSTAL / COURIER SERVICES 8 0 0 13 13 0
001-6422-452.7481 TRANSPORTATION SERVICES 6,599 6,500 7,000 0 7,000 6,600
001-6422-452.7800 CONTRACT SERVICES 175 800 0 0 0 0
001-6422-452.7830 RENTAL 20,845 20,850 24,315 22,150 24,315 22,400
001-6422-452.7910 COMMUNITY EVENTS/PROGRAMS 42,860 34,700 38,535 38,535 38,535 47,600
$73,058 $64,050 $71,050 $61,748 $71,063 $79,100
$101,048 $96,262 $103,326 $64,427 $103,326 $107,794
ACCOUNT NUMBER
40 - SALARIES & BENEFITS Totals:
70 - SERVICES Totals:
6422 - JULY 4TH PROGRAM Totals:
50 - SUPPLIES
50 - SUPPLIES Totals:
70 - SERVICES
284
6423 - SUMMER DAY CAMP PROGRAM
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-6423-452.4222 SEASONAL WAGES $74,183 $65,054 $65,054 $17,436 $65,054 $65,054
001-6423-452.4710 SOCIAL SECURITY/MEDICARE 5,689 4,977 4,977 1,334 4,977 4,977
001-6423-452.4840 WORKERS COMP INSURANCE 1,316 964 964 268 964 876
001-6423-452.4850 EAP SERVICES 131 0 0 53 71 0
$81,319 $70,995 $70,995 $19,091 $71,066 $70,907
001-6423-452.5200 PERSONNEL SUPPLIES $1,371 $1,450 $1,450 $368 $1,450 $1,450
001-6423-452.5400 OPERATING SUPPLIES 9,189 14,000 12,750 5,182 12,750 14,000
$10,560 $15,450 $14,200 $5,550 $14,200 $15,450
001-6423-452.7400 OPERATING SERVICES $123 $150 $150 $123 $123 $150
001-6423-452.7481 TRANSPORTATION SERVICES 7,911 10,000 10,000 0 10,000 10,000
001-6423-452.7510 TRAINING 243 200 210 210 210 200
001-6423-452.7520 TRAVEL EXPENSES & REIMBURSEMENTS 697 1,100 1,100 401 1,050 1,100
001-6423-452.7612 TELEPHONE/COMMUNICATIONS 480 200 200 80 200 500
001-6423-452.7910 COMMUNITY EVENTS/PROGRAMS 22,389 29,500 25,890 565 25,890 29,500
$31,843 $41,150 $37,550 $1,379 $37,473 $41,450
$123,722 $127,595 $122,745 $26,020 $122,739 $127,807
ACCOUNT NUMBER
40 - SALARIES & BENEFITS Totals:
6423 - SUMMER DAY CAMP PROGRAM Totals:
70 - SERVICES Totals:
50 - SUPPLIES
50 - SUPPLIES Totals:
70 - SERVICES
285
6424 - KEEP FRIENDSWOOD BEAUTIFUL
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
50 - SUPPLIES
001-6424-458.5200 PERSONNEL SUPPLIES $0 $900 $900 $191 $255 $200
001-6424-458.5400 OPERATING SUPPLIES 9,446 12,000 12,160 9,767 12,160 15,500
001-6424-458.5800 OPERATING EQUIPMENT<$5000 12,115 00000
$21,561 $12,900 $13,060 $9,958 $12,415 $15,700
001-6424-458.6210 LANDSCAPING $6,000 $12,000 $9,627 $2,998 $9,627 $7,800
$6,000 $12,000 $9,627 $2,998 $9,627 $7,800
001-6424-458.7400 OPERATING SERVICES $17,055 $13,100 $13,906 $12,841 $13,906 $13,100
001-6424-458.7510 TRAINING 875 900 900 823 823 900
001-6424-458.7520 TRAVEL EXPENSES & REIMBURSEMENTS 2,206 1,000 1,000 0 1,000 2,400
001-6424-458.7530 MEMBERSHIPS 100 150 150 150 150 150
001-6424-458.7910 COMMUNITY EVENTS/PROGRAMS 27,433 25,000 36,373 36,697 36,697 25,000
001-6424-458.7922 KFB BEAUTIFICATION GRANTS 2,000 2,000 2,000 0 2,000 2,000
$49,669 $42,150 $54,329 $50,511 $54,576 $43,550
$77,230 $67,050 $77,016 $63,467 $76,618 $67,0506424 - KEEP FRWD BEAUTIFUL COMM Totals:
70 - SERVICES Totals:
60 - MAINTENANCE Totals:
70 - SERVICES
ACCOUNT NUMBER
50 - SUPPLIES Totals:
60 - MAINTENANCE
286
6428 - STEVENSON PARK POOL
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-6428-452.4222 SEASONAL WAGES $42,245 $57,052 $57,052 $11,875 $57,052 $53,692
001-6428-452.4710 SOCIAL SECURITY/MEDICARE 3,251 4,364 4,364 908 4,364 4,107
001-6428-452.4840 WORKERS COMP INSURANCE 888 845 845 176 845 723
001-6428-452.4850 EAP SERVICES 165 0 0 44 58 0
$46,549 $62,261 $62,261 $13,003 $62,319 $58,522
001-6428-452.5100 OFFICE SUPPLIES $55 $100 $100 $90 $100 $0
001-6428-452.5200 PERSONNEL SUPPLIES 2,023 2,150 2,135 1,394 2,135 2,200
001-6428-452.5400 OPERATING SUPPLIES 1,377 1,850 1,850 1,304 1,850 1,800
001-6428-452.5495 CHEMICALS 12,247 10,800 10,800 8,757 10,800 12,000
001-6428-452.5620 JANITORIAL SUPPLIES 1,063 500 500 75 500 1,100
001-6428-452.5800 OPERATING EQUIPMENT<$5000 1,521 2,150 3,550 2,774 3,550 2,510
$18,286 $17,550 $18,935 $14,394 $18,935 $19,610
001-6428-452.6210 LANDSCAPING $0 $500 $500 $0 $500 $1,000
001-6428-452.6561 SWIMMING POOL MAINTENANCE 809 3,593 1,696 135 1,696 10,435
001-6428-452.6600 FACILITY MAINTENANCE 2,882 3,750 3,050 1,533 3,050 3,200
$3,691 $7,843 $5,246 $1,668 $5,246 $14,635
001-6428-452.7400 OPERATING SERVICES $1,922 $3,200 $3,200 $825 $1,900 $2,800
001-6428-452.7510 TRAINING - STEVENSON POOL 60 75 198 90 120 90
001-6428-452.7520 TRAVEL EXPENSES & REIMBURSEMENTS 52000050
001-6428-452.7611 ELECTRICITY 17,934 14,651 14,651 8,226 14,651 13,772
001-6428-452.7612 TELEPHONE/COMMUNICATIONS 116 1,562 1,562 776 1,034 1,562
001-6428-452.7613 NATURAL GAS 780 2,870 2,870 654 873 2,870
001-6428-452.7620 JANITORIAL SERVICES 0 1,500 0 0 0 1,500
001-6428-452.7800 CONTRACT SERVICES 6,153 4,000 5,989 3,300 5,989 5,000
$27,017 $27,858 $28,470 $13,871 $24,567 $27,644
$95,543 $115,512 $114,912 $42,936 $111,067 $120,411
50 - SUPPLIES
ACCOUNT NUMBER
40 - SALARIES & BENEFITS Totals:
70 - SERVICES Totals:
6428 - STEVENSON PARK POOL Totals:
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
60 - MAINTENANCE
287
6429 - SENIOR ACTIVITY CENTER
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-6429-452.4110 FULLTIME SALARIES & WAGES $91,986 $94,487 $94,487 $67,537 $94,487 $96,067
001-6429-452.4120 PART-TIME WAGES 18,496 19,702 19,702 13,384 19,702 20,045
001-6429-452.4130 OVERTIME PAY 6,405 872 872 3,998 5,330 872
001-6429-452.4143 LONGEVITY PAY 1,135 1,255 1,255 1,255 1,255 1,325
001-6429-452.4145 INCENTIVE-CERTIFICATE PAY 400 600 600 0 0 600
001-6429-452.4710 SOCIAL SECURITY/MEDICARE 8,380 8,944 8,944 6,060 8,080 8,363
001-6429-452.4720 TMRS RETIREMENT 18,552 18,565 18,565 13,671 18,565 18,966
001-6429-452.4810 HEALTH/DENTAL INSURANCE 24,862 25,577 25,577 18,594 25,577 25,576
001-6429-452.4820 LIFE INSURANCE 259 261 261 204 261 263
001-6429-452.4830 DISABILITY INSURANCE 283 279 279 222 279 287
001-6429-452.4840 WORKERS COMP INSURANCE 1,919 1,907 1,907 1,395 1,907 1,763
001-6429-452.4850 EAP SERVICES 125 174 174 96 174 174
001-6429-452.4890 FLEX PLAN ADMINISTRATION 47 65 65 36 65 43
$172,849 $172,688 $172,688 $126,452 $175,682 $174,344
001-6429-452.5100 OFFICE SUPPLIES $671 $1,000 $1,000 $401 $750 $0
001-6429-452.5200 PERSONNEL SUPPLIES 72 150 150 0 100 150
001-6429-452.5301 FUEL 2,549 3,240 3,240 1,307 3,240 3,240
001-6429-452.5400 OPERATING SUPPLIES 2,156 6,000 4,190 880 3,173 4,000
001-6429-452.5800 OPERATING EQUIPMENT<$5000 6,107 2,400 2,150 1,181 1,575 5,400
$11,555 $12,790 $10,730 $3,769 $8,838 $12,790
001-6429-452.6300 VEHICLE MAINTENANCE $1,311 $2,000 $1,000 $119 $1,000 $2,000
$1,311 $2,000 $1,000 $119 $1,000 $2,000
001-6429-452.7311 VEHICLE INSURANCE $1,553 $1,756 $1,756 $1,244 $1,658 $1,692
001-6429-452.7401 POSTAL / COURIER SERVICES 37 100 100 7 40 50
001-6429-452.7492 SPECIAL EVENTS 220 0 0 140 200 0
001-6429-452.7498 JUDGMENTS & DAMAGE CLAIM 0 500 0 0 0 500
001-6429-452.7510 TRAINING 40 300 150 125 167 200
001-6429-452.7520 TRAVEL EXPENSES & REIMBURSEMENTS 237 300 300 11 14 250
001-6429-452.7612 TELEPHONE/COMMUNICATIONS 122 150 150 42 150 150
001-6429-452.7910 COMMUNITY EVENTS/PROGRAMS 11,087 10,000 10,000 6,085 8,113 10,000
$13,296 $13,106 $12,456 $7,654 $10,342 $12,842
$199,011 $200,584 $196,874 $137,994 $195,862 $201,976
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
70 - SERVICES Totals:
6429 - SENIOR ACTIVITY CENTER Totals:
60 - MAINTENANCE Totals:
70 - SERVICES
50 - SUPPLIES Totals:
60 - MAINTENANCE
288
6430 - PARKS OPERATIONS
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
40 - SALARIES & BENEFITS
001-6430-456.4110 FULLTIME SALARIES & WAGES $322,431 $379,099 $382,960 $246,968 $382,960 $393,747
001-6430-456.4120 PART-TIME WAGES W/BENEFITS 29,071 55,801 55,801 33,809 45,801 54,098
001-6430-456.4130 OVERTIME PAY 15,502 7,734 7,734 11,299 15,065 7,734
001-6430-456.4131 HOLIDAY HRS WORKED 0 0 0 686 686 0
001-6430-456.4143 LONGEVITY PAY 2,451 2,835 2,835 2,325 2,325 2,725
001-6430-456.4145 INCENTIVE-CERTIFICATE PAY 2,075 2,100 2,500 1,725 2,500 2,400
001-6430-456.4149 CELL PHONE ALLOWANCE 3,748 3,915 3,915 2,383 3,915 3,660
001-6430-456.4190 ACCRUED PAYROLL 3,274 00000
001-6430-456.4710 SOCIAL SECURITY/MEDICARE 27,616 34,492 34,787 21,692 34,787 33,672
001-6430-456.4720 TMRS RETIREMENT 59,698 71,605 72,221 47,488 72,221 74,066
001-6430-456.4810 HEALTH/DENTAL INSURANCE 55,795 74,348 74,348 52,663 74,348 85,915
001-6430-456.4820 LIFE INSURANCE 934 1,071 1,081 784 1,081 1,119
001-6430-456.4830 DISABILITY INSURANCE 991 1,123 1,134 832 1,134 1,187
001-6430-456.4840 WORKERS COMP INSURANCE 5,655 6,678 6,387 4,815 6,387 6,257
001-6430-456.4850 EAP SERVICES 566 693 693 532 693 697
001-6430-456.4890 FLEX PLAN ADMINISTRATION 174 383 383 144 383 194
$529,981 $641,877 $646,779 $428,145 $644,286 $667,471
001-6430-456.5200 PERSONNEL SUPPLIES $7,512 $10,437 $9,937 $6,049 $9,937 $10,400
001-6430-456.5300 VEHICLE SUPPLIES 0 106 106 47 106 105
001-6430-456.5301 FUEL 10,736 9,281 9,281 7,898 9,281 9,281
001-6430-456.5400 OPERATING SUPPLIES 21,557 26,000 18,944 15,095 18,944 26,000
001-6430-456.5495 CHEMICALS 9 6,000 0 0 3,000 0
001-6430-456.5600 FACILITY SUPPLIES 3,442 8,000 3,504 1,825 3,504 8,000
001-6430-456.5620 JANITORIAL SUPPLIES 6,169 12,000 7,000 5,771 7,000 8,000
001-6430-456.5800 OPERATING EQUIPMENT<$5000 38,943 35,000 30,346 20,400 30,346 36,000
$88,368 $106,824 $79,118 $57,085 $82,118 $97,786
001-6430-456.6210 LANDSCAPING $35,353 $30,000 $43,832 $32,848 $43,797 $29,000
001-6430-456.6220 LIGHTING MAINTENANCE 4,238 14,000 17,528 17,342 17,342 14,000
001-6430-456.6230 PARKING LOT MAINTENANCE 0 1,000 0 0 500 0
001-6430-456.6240 FENCE MAINTENANCE 183 3,000 1,575 1,575 1,575 1,500
001-6430-456.6300 VEHICLE MAINTENANCE 9,182 5,000 8,500 8,126 8,500 4,000
001-6430-456.6400 OPERATING MAINTENANCE 35,465 35,000 37,401 35,272 37,401 35,000
001-6430-456.6600 FACILITY MAINTENANCE 70,763 50,000 82,879 61,726 82,879 62,000
001-6430-456.6800 EQUIPMENT MAINTENANCE 7,912 11,500 4,100 4,050 4,100 8,000
$163,096 $149,500 $195,815 $160,939 $196,094 $153,500
001-6430-456.7311 VEHICLE INSURANCE $4,023 $4,847 $4,847 $3,332 $4,847 $5,318
001-6430-456.7400 OPERATING SERVICES 562 3,300 350 350 350 500
001-6430-456.7498 JUDGMENTS & DAMAGE CLAIM 500 500 1,000 0 0 500
001-6430-456.7510 TRAINING 1,020 1,640 1,640 1,545 1,545 1,640
001-6430-456.7520 TRAVEL EXPENSES & REIMBURSEMENTS 358 968 602 603 603 968
001-6430-456.7530 MEMBERSHIPS 170 720 720 280 280 320
001-6430-456.7611 ELECTRICITY 98,368 133,460 133,460 57,827 133,460 125,452
001-6430-456.7612 TELEPHONE/COMMUNICATIONS 158 00000
001-6430-456.7613 NATURAL GAS 260 530 530 157 209 530
001-6430-456.7620 JANITORIAL SERVICES 46,112 41,830 49,192 39,915 49,192 34,800
001-6430-456.7625 SAFETY SERVICES 3,470 4,500 4,500 2,846 4,500 3,800
001-6430-456.7680 MOWING SERVICES 300,425 330,398 327,769 221,300 327,769 330,398
001-6430-456.7690 HOA MAINTENANCE FEES 2,130 2,130 2,130 1,650 2,130 2,130
001-6430-456.7800 CONTRACT SERVICES 2,260 6,250 11,450 3,470 4,627 2,500
001-6430-456.7830 RENTAL 1,142 3,000 3,000 14,408 14,408 3,000
001-6430-456.7831 VEHICLE LEASE-INTERNAL 17,337 17,337 17,337 13,003 17,337 27,002
$478,295 $551,410 $558,527 $360,686 $561,257 $538,858
001-6430-456.8400 CAPITAL OPERATING EQUIP $13,319 $0 $0 $0 $0 $0
001-6430-456.8800 CAPITAL EQUIPMENT 0 0 7,000 0 0 0
$13,319 $0 $7,000 $0 $0 $0
$1,273,059 $1,449,611 $1,487,239 $1,006,855 $1,483,755 $1,457,615
80 - CAPITAL OUTLAY Totals:
6430 - PARKS OPERATIONS Totals:
70 - SERVICES Totals:
80 - CAPITAL OUTLAY
60 - MAINTENANCE Totals:
50 - SUPPLIES Totals:
60 - MAINTENANCE
40 - SALARIES & BENEFITS Totals:
50 - SUPPLIES
ACCOUNT NUMBER
289
6460 - FACILITY OPERATIONS
ACCOUNT NAME
FY17
ACTUAL
FY18
ORIGINAL
BUDGET
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
50 - SUPPLIES
001-6460-419.5400 OPERATING SUPPLIES $16,487 $20,000 $20,585 $13,127 $20,585 $20,000
001-6460-419.5600 FACILITY SUPPLIES 1,566 6,000 6,000 2,987 6,000 3,000
001-6460-419.5800 OPERATING EQUIPMENT<$5000 6,873 5,000 415 408 408 6,000
001-6460-419.5820 SECURITY CAMERA EQUIPMENT 0 0 0 0 0 5,000
24,926 31,000 27,000 16,522 26,993 34,000
001-6460-419.6210 LANDSCAPING $6,130 $7,000 $4,440 $4,439 $4,439 $5,000
001-6460-419.6600 FACILITY MAINTENANCE 295,088 76,000 123,037 85,707 123,037 95,000
001-6460-419.6620 CONTINGENCY 18,594 50,000 31,824 28,870 31,824 50,000
001-6460-419.6800 EQUIPMENT MAINTENANCE 6,471 15,080 6,720 3,926 6,720 8,000
001-6460-419.6801 EMERGENCY GENERATOR MAINT 0 8,500 2,500 579 2,500 6,500
326,283 156,580 168,521 123,521 168,520 164,500
001-6460-419.7611 ELECTRICITY $174,754 $183,314 $183,314 $105,698 $126,383 $172,315
001-6460-419.7612 TELEPHONE/COMMUNICATIONS 179,698 131,641 131,641 141,429 188,572 131,641
001-6460-419.7613 NATURAL GAS 3,257 3,821 3,821 1,982 3,821 3,821
001-6460-419.7620 JANITORIAL SERVICES 122,166 155,120 123,758 87,625 123,758 136,100
001-6460-419.7625 SAFETY SERVICES 7,750 8,100 8,100 5,158 7,750 8,000
001-6460-419.7680 MOWING SERVICES 8,800 7,000 5,035 5,035 5,035 7,000
001-6460-419.7800 CONTRACT SERVICES 26,811 32,050 33,711 23,091 33,711 32,100
001-6460-419.7830 RENTAL 5,765 4,400 400,650 47,440 113,440 5,000
529,001 525,446 890,030 417,458 602,470 495,977
001-6460-419.8140 BUILDING RENOVATIONS $0 $0 $35,094 $0 $35,094 $0
001-6460-419.8400 CAPITAL OPERATING EQUIP 0 20,000 28,445 0 28,445 0
001-6460-422.8120 BUILDINGS 0 0 41,476 41,476 41,476 0
001-6460-422.8230 PARKING/DRIVEWAYS/SIDEWLK 0 0 9,530 9,530 9,530 0
$0 $20,000 $114,545 $51,006 $114,545 $0
$880,210 $733,026 $1,200,096 $608,507 $912,528 $694,477
ACCOUNT NUMBER
50 - SUPPLIES Totals:
60 - MAINTENANCE
80 - CAPITAL OUTLAY Totals:
6460 - FACILITY OPERATIONS Totals:
70 - SERVICES Totals:
80 - CAPITAL OUTLAY
60 - MAINTENANCE Totals:
70 - SERVICES
290
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291
Personnel by Department Schedule
292
FY17
ACTUAL
FY18
AMENDED
BUDGET
FY18
YTD
6/30/18
FY18
YEAR END
ESTIMATE
FY19
ADOPTED
BUDGET
CITY ATTORNEY 1.00 2.10 2.10 0.00 2.10
TOTAL MAYOR & COUNCIL 1.00 2.10 2.10 0.00 2.10
MUNICIPAL CLERK 3.00 3.00 3.00 0.00 3.00
ELECTIONS 0.20 0.20 0.20 0.00 0.20
RECORDS MANAGEMENT 2.00 2.00 2.00 0.00 2.00
TOTAL CITY SECRETARY 5.20 5.20 5.20 0.00 5.20
ADMINISTRATION 4.40 4.40 4.40 0.00 4.40
ECONOMIC DEVELOPMENT 1.00 1.00 1.00 0.00 1.00
TOTAL CITY MANAGER 5.40 5.40 5.40 0.00 5.40
FINANCE - (GF)8.00 8.00 8.00 0.00 8.00
FINANCE - (WS)4.00 4.00 4.00 0.00 4.00
MUNICIPAL COURT 6.70 5.60 5.60 0.00 5.60
HUMAN RESOURCES 4.00 4.00 4.00 0.00 4.00
RISK MANAGEMENT - (GF)1.00 1.00 1.00 0.00 1.00
INFORMATION TECHNOLOGY 4.00 5.00 5.00 0.00 5.00
TOTAL ADMINISTRATIVE SERVICES 27.70 27.60 27.60 0.00 27.60
ADMINISTRATION 5.00 5.00 5.00 0.00 5.00
COMMUNICATIONS 13.60 13.60 13.60 0.00 13.60
PATROL 51.12 51.12 51.12 2.66 53.78
DOT PATROL 1.00 1.00 1.00 0.00 1.00
CRIMINAL INVESTIGATIONS 13.00 13.00 13.00 0.00 13.00
ANIMAL CONTROL 4.00 4.00 4.00 0.00 4.00
TOTAL POLICE 87.72 87.72 87.72 2.66 90.38
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
ADMINISTRATION 2.00 2.00 2.00 0.00 2.00
PLANNING AND ZONING 4.00 4.00 4.00 0.00 4.00
INSPECTION/CODE ENFORCEMENT 4.70 4.70 4.70 0.00 4.70
TOTAL COMMUNITY DEVELOPMENT 10.70 10.70 10.70 0.00 10.70
ADMINISTRATION - (GF)2.40 2.40 2.40 0.00 2.40
ADMINISTRATION - (WS)1.60 1.60 1.60 0.00 1.60
STREET OPERATIONS 12.00 13.00 13.00 0.00 13.00
DRAINAGE OPERATIONS 4.00 4.00 4.00 0.00 4.00
WATER UTILITIES 6.00 6.00 6.00 0.00 6.00
SEWER UTILITIES 6.00 6.00 6.00 1.00 7.00
WATER OPERATIONS 2.30 3.30 3.30 0.00 3.30
SEWER OPERATIONS 5.00 4.00 4.00 0.00 4.00
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 45.30 46.30 46.30 1.00 47.30
ADMINISTRATION 14.97 14.97 14.97 0.00 14.97
TOTAL LIBRARY SERVICES 14.97 14.97 14.97 0.00 14.97
ADMINISTRATION 2.00 2.00 2.00 0.00 2.00
RECREATION PROGRAMS 9.30 9.70 9.70 0.00 9.70
PARKS OPERATIONS 9.20 10.20 10.20 0.00 10.20
TOTAL PARKS AND RECREATION 20.50 21.90 21.90 0.00 21.90
TOTAL PERSONNEL 225.09 228.49 228.49 3.66 232.15
Personnel By Department
Full-Time Equivalents
Three Year Comparison
293
Adopted Decision Packages and Forces at Work
294
FY 2018-19 DECISION PACKAGES
(Included in the Adopted Budget)
GENERAL FUND
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
OUTSIDE
REVENUE
SOURCES
NET
TOTAL
CSO
Election contracting with Galveston County
(reallocate existing funds)$0 $16,808 $16,808 $16,808 $0
PKS-Pool Media & Lateral Replacement of Pool Filter $7,435 $0 $7,435 $0 $7,435
PD-Patrol Replacement Dual Purpose Patrol & Narcotic K-9 $27,500 $5,200 $32,700 $0 $32,700
ASO-Finance Client Analysis Fee $0 $24,000 $24,000 $0 $24,000
ASO-IT Public Works Software Solutions $16,264 $0 $16,264 $0 $16,264
ASO-IT Enterprise Discovery System Upgrade (for Library Public Access)$10,640 $25,462 $36,102 $22,000 $14,102
FORCES AT WORK AND BOND PROJECT IMPROVEMENTS TOTAL $61,839 $71,470 $133,309 $38,808 $94,501
City Wide Merit at 2.75%$0 417,716$ $417,716 $0 $417,716
City Wide Pay Plan Adjustment $0 $132,865 $132,865 $0 $132,865
DECISION PACKAGES TOTAL $0 $550,581 $550,581 $0 $550,581
TOTAL DECISION PACKAGES FOR GENERAL FUND $61,839 $622,051 $683,890 $38,808 $645,082
WATER AND SEWER FUND
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
OUTSIDE
REVENUE
SOURCES NET TOTAL
ASO-UB Credit Card Fees $0 $15,000 $15,000 $15,000 $0
FORCES AT WORK TOTAL $0 $15,000 $15,000 $15,000 $0
City Wide Merit at 2.75%$0 44,527$ $ 44,527 $0 $44,527
City Wide Payplan Adjustment $0 24,359$ $ 24,359 $0 $24,359
PW-Sewer Util Mini-Excavator (replacing PW108-not VRP)$50,000 $1,200 $51,200 $0 $51,200
PW-Water Ops Increase in Water Plant Maintenance Account $0 $30,000 $30,000 $0 $30,000
PW-Sewer Ops Increase in Lift Station Maintenance Account $0 $50,000 $50,000 $0 $50,000
PW-Sewer Ops Increase in (Lift Station Maintenance) Contract Services Account $0 $40,000 $40,000 $0 $40,000
PW-Water Ops Forklift (for shop-not VRP)$20,000 $1,100 $21,100 $0 $21,100
PW-Sewer Util Utilities Maintenance Worker (FTE 1.0)$0 $68,852 $68,852 $0 $68,852
PW-Water Ops Portable Generator Set (WW#4)$150,000 $1,600 $151,600 $0 $151,600
PW-Sewer Ops Replace 4-inch submersible pump$61,000 $0 $61,000 $0 $61,000
PW-Sewer Ops Replace LS#9 & 11 pump and controls $27,000 $0 $27,000 $0 $27,000
PW-Water Util Trench Safety Equipment $15,000 $0 $15,000 $0 $15,000
PW-Water Util Mid-Size Mini Excavator & Trailer Package (replacing PW109-not VRP)$100,000 $1,200 $101,200 $0 $101,200
DECISION PACKAGES TOTAL $423,000 $262,838 $685,838 $0 $685,838
TOTAL DECISION PACKAGES FOR WATER & SEWER FUND $423,000 $277,838 $700,838 $15,000 $685,838
295
FY 2018-19 DECISION PACKAGES
(Not included in the Adopted Budget)
GENERAL FUND
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
FVFD Increase Operational Cost -$ 110,000$ $ 110,000
ASO-RM Evaluation of Critical Facilities 20,000 - 20,000
PD-Admin Replace PSB Security Cameras - 5,000 5,000
ASO-Finance Part-time Administrative Assistant (FTE <0.49)- 21,046 21,046
PK-Park Ops Parks Laborer (1.0 FTE) - 61,876 61,876
ASO-HR Salary Survey 20,000 - 20,000
FMO Deputy Fire Marshal 1 (FTE 1.0) mid year hire 6,450 45,916 52,366
PK-Park Ops Addition to Fleet - Regular Cab Disesel Truck 32,642 3,900 36,542
CSO FOIA Subpoena Processing Module - Implementation & Maint 1,000 5,200 6,200
FMO Addition to Fleet - Sports Utility Vehicle 57,000 1,800 58,800
PD-Admin Feasibility Study on Public Safety Building 10,000 - 10,000
PK-Park Ops Replace existing equipment - Tool Cat 40,000 - 40,000
PW-Streets Industrial Zero Turn Riding Mower 10,500 1,050 11,550
PD-CID Pole Camera 5,000 480 5,480
PD-Comm VHF Backup Radio 15,200 - 15,200
PW-Streets Addition to Fleet - 1/2 Ton Extended Cab Truck 28,000 4,000 32,000
ASO-HR Wellness Program - 5,000 5,000
PK-Park Ops Replace 1 Ton Dump Box Truck (not VRP)70,000 - 70,000
PK-Park Ops Replace Backstop Fencing Fabric at Steven Schultz Sportspark 58,000 - 58,000
PK-Park Ops Aquatic Center Feasibility Study 10,200 - 10,200
PW-CIP HP DesignJet SD Pro Multifunction Printer 15,495 5,000 20,495
ASO-HR Wellness Incentive Program - 9,600 9,600
PD-Comm Freedom Application 8,000 - 8,000
PW-Streets Message Board 19,640 75 19,715
FVFD EMS Staffing - 52,500 52,500
PW-Streets Street Sweeper 165,000 4,500 169,500
FVFD Fire Training Field Improvements 400,000 0 400,000
FVFD Expansion of Fire Station #3 (Phase I of II)100,000 0 100,000
UNFUNDED DECISION PACKAGES TOTAL (GENERAL FUND) 1,092,127$ 336,943$ 1,429,070$
WATER AND SEWER FUND
DEPT DESCRIPTION
ONE TIME
COST
ONGOING
COST TOTAL
PW-Sewer Util Vacuum/Jet Combination Sewer Truck (not VRP)425,000$ 4,500$ 429,500$
UNFUNDED DECISION PACKAGES TOTAL (WATER & SEWER FUND) $425,000 $4,500 $429,500
296
Tax Information
297
Estimated Taxable Value as of August 22, 2018 certification $2,856,092,928
Divided by 100 100
Rate Base $28,560,929
Tax Rate 0.5324
-$0.5324
Estimated Tax Levy $15,205,553
Estimated Collection Rate 100%
Adjusted Tax Collections, 2018-19 $15,205,553
Estimated Value of Properties in ARB Review Status $150,210,183
Divided by 100 100
Rate Base $1,502,102
Tax Rate 0.5324
Estimated Tax Levy $799,704
Estimated Value Over 65 Frozen Ceilings $367,933,948
Divided by 100 100
Rate Base $3,679,339
Tax Rate 0.5324
Estimated Collection Rate & Levy of Over 65 Frozen Ceilings 100% $1,958,844
ESTIMATED TOTAL TAX LEVY $17,964,102
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 $3,408,383,083 20%$0.5273 $17,569,799 3.3%
2018-19 2018 $3,374,237,059 20%$0.5324 $17,964,102 2.2%
ESTIMATED AD VALOREM TAX COLLECTIONS - GCAD & HCAD Certified Roll
TAXABLE VALUE AND LEVY COMPARISON
298
Fiscal
Year Tax Year
General
Fund
Service
Fund
Total
Tax Rate*
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 $0.5797
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 $0.4323 $0.0950 $0.5273
2018-19 2018 $0.4372 $0.0952 $0.5324
* 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
299
FY19 FY19 FY19 FY19
Month of FY17 FY18 Adopted Adopted Adopted Adopted
Receipt Actual Forecast General Fund Streets* Economic Dev**Budget
December $393,732 $594,504 $470,168 $115,060 $38,354 $623,582
January 370,543 629,200 485,446 115,060 38,354 $638,860
February 618,527 977,497 740,670 153,413 51,138 $945,221
March 511,860 563,881 430,222 115,060 38,354 $583,636
April 474,564 538,474 427,395 115,060 38,354 $580,809
May 714,551 869,442 676,398 153,413 51,138 $880,949
June 534,176 614,664 470,544 115,060 38,354 $623,958
July 492,904 567,194 430,395 115,060 38,354 $583,809
August 746,544 804,469 605,918 153,413 51,138 $810,469
September 558,429 620,945 468,531 115,060 38,354 $621,945
October 522,224 606,805 459,391 115,060 38,354 $612,805
November 833,815 833,177 629,414 153,405 51,128 $833,947
Total $6,771,869 $8,220,252 $6,294,492 $1,534,124 $511,374 $8,339,990
*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
Sales Tax Revenue Comparison
FY17 through FY19
300
Glossary
Abbreviations and Acronyms
(reviewed and updated annually)
301
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
302
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,
303
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.
304
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
305
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
306
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).
307
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.
308
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
MYFP: Multi Year Financial Plan
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)
309
Adopted Budget and Tax Rate Ordinances
310
311
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