HomeMy WebLinkAboutOctober 1, 2004 to September 30, 2005 Proposed Budget
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2004-2005
PROPOSED BUDGET
CITY OF FRIENDSWOOD
ANNUAL BUDGET
CITY OF FRIENDSWOOD, TEXAS
For the Fiscal Year
OCTOBER 1, 2004 - SEPTEMBER 30, 2005
MAYOR
Kimball W. Brizendine
COUNCIL
Laura S. Ewing David J. H. Smith
Jerry Ericsson Shannon L. Kimmel
Tracy F. Goza Mel P. Measeles
BUDGET TEAM
CITY MANAGER
Ronald E. Cox
DIRECTOR OF ADMINISTRATIVE SERVICES
Roger C. Roecker
Police Chief Robert B. Wieners
Fire Marshal Terry Byrd
Community Development and
Public Works Director Mike Hodge
Community Services Director Jon Branson
City Secretary Deloris McKenzie
FINANCE OFFICER
Lynn J. Bucher
ACCOUNTING SUPERVISOR
Cindy S. Edge
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 City’s budget is divided into eight sections. The cover section includes the Government Finance
Officers Association budget award for fiscal year 2004; City organization chart, guide to use of the
budget; and table of contents. Section one, Introduction, includes the City Manager’s budget message
with revenue and fund balance trend charts and graphs; City Council mission statement and strategic
goals; fiscal year fact sheet; budget calendar; and information on the City of Friendswood.
Sections two through seven include summary schedules for 2002-03 actual; 2003-04 original budget,
year-to-date actual thru June; and amended budget/forecast; and, 2004-05 adopted budget. There may be
a difference in actual column totals due to rounding.
Section two includes Summary Schedules of budgeted revenues and expenditures, designed to provide
readers with a broad overview of the City’s budget. Pie charts and a Budget Summary schedule lead off
this section and depict all revenues by classification and expenditures by functions, including
governmental and business related activities. Governmental activities include most of the City’s basic
services (general government, public safety, community development/public works and community
services.) Business-type activities include the City’s water and sewer system. The second schedule is an
overview of revenues and expenditures by fund. Additional schedules presented in this section which
include historical trend analysis are estimated tax valuations, tax levy and tax rate, including graphs; sales
tax revenue comparison; tax and revenue debt service summary schedules; capital improvements, capital
equipment, and major maintenance and repairs schedules; governmental grants and service fees schedule;
personnel schedules; and, interfund transfers schedule.
Section three includes Fund Summary schedules of revenues, expenditures and adopted ending fund
balance for the City’s seven governmental funds as well as enterprise funds. Governmental funds are
General Fund (001) Police Investigation Fund (101), Fire/EMS Donation Fund (131), Park Land
Dedication Fund (164), Hazard Mitigation Fund (180), Tax Debt Service Fund (201) and 2003 General
Obligation Bond Construction Fund (250.) Enterprise funds are Water and Sewer Operation Fund (401),
1999, 2000 and 2001 Water and Sewer Bond Construction funds (415 416 and 417 respectively), Water
and Sewer CIP/Impact Fee Funds (480 and 580), and Water and Sewer Revenue Debt Service Fund (490.)
Additional proprietary funds are Vehicle Replacement Fund (301), and 1776 Park Trust Fund (701.) A
description of each fund precedes the fund schedules and includes the basis of budgeting.
Section four includes the Departmental Budgets. Each department includes: 1) department summary
with department totals across all funds and an organizational chart depicting the department structure; 2)
department narrative, goals, objectives and measures. In addition, for each division; within the
department, the following schedules are included: 1) expenditure summary by classification (personnel,
supplies, maintenance, services and capital) combined with a personnel organization chart listing position
titles and employee names; and, detail division budgets by object account. The general ledger account
number segment for fund, department and division accounts are included on all department organization
charts for cross-reference to the detail division budgets.
Section five includes a summary of the Capital Improvement Program for the current adopted budget
year by fund and project as well as the detail by object account. In some instances major maintenance
and repair items are included as projects. The City’s adopted five year Capital Improvement Plan is
included in this section, following the fund schedules, and includes a five year summary and detail project
schedules for governmental and enterprise fund projects.
Section six includes tax and revenue Debt Service summary schedules and payment schedules for each
bond issue. Section seven includes detail Revenue Schedules by fund and account element/object.
Section eight includes a Glossary. Section nine includes Ordinances and Policies related to preparation,
adoption and administration of the City budget, tax and budget ordinances; charter budget provisions
including budget amendments and debt limits; and, the City’s financial management policy.
TABLE OF CONTENTS
Page
Budget Award ......................................................................................................................... iii
Organizational Chart ............................................................................................................... v
Guide to Use of the Budget ..................................................................................................... vii
Table of Contents ................................................................................................................... ix
INTRODUCTION
City Manager Memo ................................................................................................... 1.1
Summary of Changes to Proposed Budget .................................................................. 1.2
City Manager’s Budget Message ................................................................................ 1.3
Mission Statement and Strategic Goals ...................................................................... 1.13
Budget Calendar .......................................................................................................... 1.16
Information on the City of Friendswood ..................................................................... 1.18
SUMMARY SCHEDULES
Revenue and Expenditure Graph ................................................................................ 2.1
Budget Summary ......................................................................................................... 2.3
Revenues and Expenditures by Fund .......................................................................... 2.4
Expenditures by Object ............................................................................................... 2.5
Estimated Ad Valorem Tax Collections - Current Roll .............................................. 2.7
Taxable Value and Levy Comparison ......................................................................... 2.7
Sales Tax Revenue Comparison ................................................................................. 2.8
Tax Rate Comparison ................................................................................................. 2.9
Tax Rate Comparison by Local Governments ............................................................ 2.11
Tax Rate Comparison by County ................................................................................ 2.13
Expenditures Versus Population, Water
Customers and Tax Rate Graphs ........................................................................ 2.15
Tax Debt Service to Maturity ...................................................................................... 2.17
Revenue Debt Service to Maturity .............................................................................. 2.19
Capital Improvements ................................................................................................. 2.21
Capital Equipment ...................................................................................................... 2.22
Major Maintenance and Repairs ................................................................................. 2.24
Grants and Service Fees .............................................................................................. 2.25
Schedule of Additional Personnel ............................................................................... 2.26
Schedule of Personnel by Department ........................................................................ 2.27
Full-Time Equivalents ....................................................................................... 2.28
Three Year Comparison ..................................................................................... 2.29
Personnel Classification by Position ........................................................................... 2.31
Non-Police Personnel ......................................................................................... 2.31
Police Personnel ................................................................................................. 2.34
Transfers From Other Funds ....................................................................................... 2.35
TABLE OF CONTENTS
Page
FUND SCHEDULES
Fund Schedules .......................................................................................................... 3.1
General Fund ............................................................................................................... 3.3
Special Revenue Funds ............................................................................................... 3.8
Police Investigation Fund ................................................................................... 3.9
Fire/EMS Donation Fund ................................................................................... 3.10
Park Land Dedication Fund ............................................................................... 3.11
Hazard Mitigation Fund ..................................................................................... 3.12
Tax Debt Service Fund ............................................................................................... 3.13
Capital Project Funds .................................................................................................. 3.15
2003 General Obligation Construction Fund ..................................................... 3.16
1776 Park Trust Fund ................................................................................................. 3.17
Enterprise Funds ......................................................................................................... 3.19
Water and Sewer Operation Fund ...................................................................... 3.20
Water and Sewer Bond Construction Funds ...................................................... 3.23
1999 Water and Sewer Bond Construction Fund...................................... 3.24
2000 Water and Sewer Bond Construction Fund...................................... 3.25
2001 Water and Sewer Bond Construction Fund...................................... 3.26
Water and Sewer CIP/Impact Fee Funds ........................................................... 3.27
Water and Sewer Revenue Debt Service Fund .................................................. 3.29
Vehicle Replacement Fund ................................................................................ 3.31
DEPARTMENTAL BUDGETS
GENERAL GOVERNMENT
Mayor and Council ...................................................................................................... 4.1
City Secretary .............................................................................................................. 4.5
Municipal Clerk ................................................................................................. 4.11
Election Services ................................................................................................ 4.13
Records Management ......................................................................................... 4.15
City Manager ............................................................................................................... 4.17
Administration ................................................................................................... 4.23
Legal ................................................................................................................... 4.25
Economic Development ..................................................................................... 4.27
Administrative Services .............................................................................................. 4.29
Finance ............................................................................................................... 4.40
General Fund ............................................................................................. 4.40
Water and Sewer Operation Fund ............................................................. 4.42
Other Administrative Functions ......................................................................... 4.44
Municipal Court ................................................................................................. 4.46
Human Resources .............................................................................................. 4.49
TABLE OF CONTENTS
Page
DEPARTMENTAL BUDGETS
GENERAL GOVERNMENT
Administrative Services (Continued)
Risk Management .............................................................................................. 4.52
General Fund ............................................................................................. 4.52
Water and Sewer Operation Fund ............................................................. 4.55
Information Technology ..................................................................................... 4.57
PUBLIC SAFETY
Police........................................................................................................................... 4.60
Administration ................................................................................................... 4.67
Communications ................................................................................................ 4.70
Patrol .................................................................................................................. 4.72
Patrol – DOT Program ....................................................................................... 4.75
Criminal Investigations ...................................................................................... 4.77
General Fund ............................................................................................. 4.77
Police Investigation Fund .......................................................................... 4.80
Animal Control .................................................................................................. 4.82
Friendswood Volunteer Fire Department ................................................................... 4.84
Fire Administration ............................................................................................ 4.89
Fire – City Administration Transfer .......................................................... 4.92
Fire/EMS Donation Fund .......................................................................... 4.93
Firefighting......................................................................................................... 4.95
Emergency Medical Service .............................................................................. 4.97
General Fund ............................................................................................. 4.97
Fire/EMS Donation Fund .......................................................................... 4.99
Fire Marshal ................................................................................................................ 4.101
Administration ................................................................................................... 4.107
Fire – City Administration ................................................................................. 4.110
Fire/EMS Donation Fund ................................................................................... 4.112
Emergency Management .................................................................................... 4.114
COMMUNITY DEVELOPMENT AND PUBLIC WORKS
Community Development and Public Works ............................................................. 4.117
Community Development/Public Works Administration .................................. 4.122
Community Development .................................................................................. 4.124
Community Development Administration ................................................ 4.125
Planning and Zoning ................................................................................. 4.127
Inspection .................................................................................................. 4.129
TABLE OF CONTENTS
Page
DEPARTMENTAL BUDGETS
COMMUNITY DEVELOPMENT AND PUBLIC WORKS
Community Development and Public Works (Continued)
Community Development (Continued)
Engineering ............................................................................................... 4.132
General Fund .................................................................................... 4.132
Water and Sewer Operation Fund .................................................... 4.135
Hazard Mitigation ..................................................................................... 4.137
Public Works ...................................................................................................... 4.139
Public Works Administration ................................................................... 4.140
Street and Drainage Operations ................................................................ 4.142
Street and Sidewalk Operations ....................................................... 4.142
Drainage Operations ........................................................................ 4.145
Sanitation Operations ................................................................................ 4.147
Water and Sewer System Operations ........................................................ 4.149
Water Operations ............................................................................. 4.149
Sewer Operations ............................................................................. 4.152
Utility Customer Service .................................................................. 4.155
Capital Improvement Program Administration .................................................. 4.157
General Fund ............................................................................................. 4.158
Water and Sewer Operation Fund ............................................................. 4.160
COMMUNITY SERVICES
Community Services ................................................................................................... 4.162
Administration ................................................................................................... 4.172
Library ................................................................................................................ 4.174
Library Board ..................................................................................................... 4.177
Recreation Programs .......................................................................................... 4.179
Community Appearance Board .......................................................................... 4.185
Parks Operations ................................................................................................ 4.187
Facility Operations ............................................................................................. 4.199
VEHICLE REPLACEMENT FUND
Vehicle Replacement Fund ......................................................................................... 4.203
Vehicle Purchases .............................................................................................. 4.204
REFUNDS, RESERVES AND TRANSFERS
Water and Sewer CIP/IMPACT Fee Refunds .................................................... 4.207
Reserves and Contingency ................................................................................. 4.209
Transfers To Other Funds .................................................................................. 4.211
TABLE OF CONTENTS
Page
CAPITAL IMPROVEMENT PROGRAM
Project Summary By Fund .......................................................................................... 5.1
General Fund ............................................................................................................... 5.2
Project Summary by Type .................................................................................. 5.2
Streets and Sidewalks ............................................................................... 5.2
Drainage .................................................................................................... 5.2
Parks ......................................................................................................... 5.3
Facility Projects ......................................................................................... 5.4
Project Detail ..................................................................................................... 5.5
2003 General Obligation Construction Fund .............................................................. 5.8
Water and Sewer Operation Fund ............................................................................... 5.11
Project Summary by Type .................................................................................. 5.11
Distribution System ................................................................................. 5.11
Collection System ..................................................................................... 5.11
Facility Improvements .............................................................................. 5.12
Project Detail ..................................................................................................... 5.13
1999 Water and Sewer Bond Construction Fund........................................................ 5.14
2000 Water and Sewer Bond Construction Fund........................................................ 5.16
2001 Water and Sewer Bond Construction Fund....................................................... 5.18
5 Year Capital Improvement Program ........................................................................ 5.20
General Fund ...................................................................................................... 5.20
Summary Schedule ................................................................................... 5.20
Detail Project Schedules ........................................................................... 5.22
Facility Improvements ..................................................................... 5.22
Drainage ........................................................................................... 5.24
Streets / Thoroughfares .................................................................... 5.30
Parks Improvements ......................................................................... 5.35
Water & Sewer Fund.......................................................................................... 5.37
Summary Schedule ................................................................................... 5.37
Detail Project Schedules ........................................................................... 5.38
Water Distribution System ............................................................... 5.38
Sewer Collection .............................................................................. 5.45
DEBT SERVICE
Summary of Debt Service Funds ................................................................................ 6.1
Tax Debt Service Fund ............................................................................................... 6.2
Summary Schedule of Tax Debt Service to Maturity ........................................ 6.5
2002 Refunding Bonds ............................................................................. 6.6
2003 Permanent Improvement Bonds ....................................................... 6.6
2005 Permanent Improvement Bonds ....................................................... 6.7
Capital Leases ........................................................................................... 6.7
TABLE OF CONTENTS
Page
DEBT SERVICE (continued)
Water and Sewer Revenue Debt Service Fund ........................................................... 6.8
Summary Schedule of Water and Sewer Revenue Debt Service to Maturity .... 6.11
1995 Certificates of Obligation ................................................................. 6.12
1999 Water and Sewer Revenue Bonds .................................................... 6.12
2000 Water and Sewer Revenue Bonds .................................................... 6.13
2001 Water and Sewer Revenue Bonds .................................................... 6.13
2002 Water and Sewer Refund Bonds ...................................................... 6.14
2004 Water and Sewer Revenue Bonds .................................................... 6.14
REVENUES
General Fund ............................................................................................................... 7.1
Police Investigation Fund ............................................................................................ 7.4
Fire/EMS Donation Fund ............................................................................................ 7.5
Park Land Dedication Fund ........................................................................................ 7.6
Hazard Mitigation Fund .............................................................................................. 7.7
Tax Debt Service Fund ............................................................................................... 7.8
2003 General Obligation Bond Construction Fund .................................................... 7.9
Vehicle Replacement Fund ......................................................................................... 7.10
Water and Sewer Operation Fund ............................................................................... 7.11
1999 Water and Sewer Bond Construction Fund........................................................ 7.12
2000 Water and Sewer Bond Construction Fund........................................................ 7.13
2001 Water and Sewer Bond Construction Fund........................................................ 7.14
Water CIP/Impact Fee Fund ........................................................................................ 7.15
Water and Sewer Revenue Debt Service Fund ........................................................... 7.16
Sewer CIP/Impact Fee Fund ....................................................................................... 7.17
1776 Park Trust Fund .................................................................................................. 7.18
GLOSSARY
Glossary ................................................................................................................... 8.1
ORDINANCES AND POLICIES
Tax Ordinance 2004-16 .............................................................................................. 9.1
Budget Ordinance 2004-17 ......................................................................................... 9.3
Charter Budget Provisions .......................................................................................... 9.6
Financial Management Policy ..................................................................................... 9.10
To: Honorable Mayor and Members of City Council
From: Ronald E. Cox
City Manager
Date: September 30, 2004
Subject: 2004-2005 Annual Budget
Submitted herewith is the approved budget for the 2004-2005 fiscal year. Attached is a
schedule of the changes to the proposed budget submitted to you on August 1, 2004. This
final document reflects these changes and is offered for your use during the year.
I want to commend you for your contributions throughout this process.
Water &
General Sewer Other
Total Fund Fund Funds
709,586 112 305 709,169
Proposed Revenue Increase/(Decreases)
CCISD Cost Sharing of One Additional Crossing Guard 4,500 4,500 -
1,500 1,500 -
Reduce Sales Tax Proposed Budget (5,000) (5,000) -
Total Revenue Changes 1,000 1,000 - -
Proposed Expenditure Increase/(Decreases)
Reduce Overtime Base Budget Hours to 2004 Hours (9,032) (9,032) - -
Correct Election Services Budget 603 603 -
Add Hydraulic Wench to CS-Parks Operations 1,800 1,800 -
Increase FVFD Copy Machine Rental Contract 5,700 5,700 -
Reduce FVFD Building Renovations Budget (13,217) (13,217) -
Revise Additional Staffing Supplemental Requests (57) (57) - -
(160,000) (160,000) -
160,000 160,000 -
Reduce Centennial Park Field Lighting (12,600) (12,600) -
Reduce Centennial Park Storage Building (400) (400) -
Increase Sun Meadow Drainage Project, DR0200 173,000 173,000 -
Reduce Concrete and Asphalt Street Maintenance (199,322) (199,322) -
Increase Sun Meadow Drainage Project 199,322 199,322 -
Total Expenditure Changes 145,797 145,797 - -
Interfund Transfer Increases/Decreases
Transfers From Park Dedication Fund 160,000 160,000 -
Transfers To General Fund (160,000) - (160,000)
Total Interfund Transfer Changes - 160,000 - (160,000)
564,789 15,315 305 549,169
Proposed Ending Fund Balance / Working Capital, 9/30/05
Description of Change
Court Technology Funds (Fund PC for New Court Clerk
Position)
Move Funding for Centennial Park Field Lighting to Sun
Meadow Drainage Project
Transfer from Park Dedication Fund Community Park
Fees to Partially Fund Centennial Park Change Order #2 Field
Lighting
SUMMARY OF CHANGES TO PROPOSED BUDGET
Total Revised Proposed Ending Fund Balance / Working
Capital, 9/30/2005
Fund Centennial Park Field Lighting from Park Dedication Fund
Community Park Fees
MEMORANDUM
To: The Honorable Mayor and Members of City Council
From: Ronald E. Cox, City Manager
Roger C. Roecker, Director of Administrative Services
Subject: 2004-05 Budget
Date: July 30, 2004
INTRODUCTION
We hereby submit the proposed budget for 2004-05 in accordance with City Charter
requirements. The budget is presented in summary fashion, following the format used in
previous years.
The budget process we have developed is probably not unique, but it is different than the
process used in most cities across the state. After receiving development guidelines from
the City Manager, a budget project team composed of senior staff is responsible for
preparing the draft budget. The group begins its discussions in April and meets regularly
over the next several months to develop a budget that focuses on the future and meets the
needs of our growing community. This group presents its draft plan to the City Manager
for review and adjustment, if necessary. It is then presented to City Council for your
deliberation. The group seeks to accomplish this by holding to the “City’s compass” or
motto, “Friendswood on TRAQ,” which is an acronym for the City staff’s core values:
Trust, Respect, Accountability and Quality. Our goal is to use these values in making
our decisions and doing business here at City Hall everyday.
The budget development process remains consistent with prior years, and continues to
include the development of performance measures. The staff’s goal in doing so is to
provide better information on how well we are doing in meeting the needs of the citizens,
city council and city employees. It is significant to report that as a result of this
additional effort and other improvements to the budget, the City received the Government
Finance Officers Association Distinguished Budget Presentation Award for its 2003-
04 document. This is a significant achievement and is the first time the City has been
recognized in this manner. The award is based on how well an entity’s budget serves as a
policy document, a financial plan, an operations guide and a communications device.
Policy Governance
The City Council invested considerable time and effort in retreat settings to review and
update the City’s Mission Statement, Council/Committee Expectations, Council Liaison
Expectations and Strategic Goals. Twelve goals were developed in the retreats. These
centered on Communications, Economic Development, Preservation, Public Safety and
Organizational Development. The revised documents are included in the budget just
after this memo.
Another significant Council decision resulted from a daylong retreat in April, after which
the Council reaffirmed its commitment to operate within the confines of the Policy
Governance model. Simply put, this is the process in which the Council will govern the
organization. It reinforces the need for Council to make decisions at a higher level and
empowers staff to perform and administer the Council’s decisions. The following chart
pictures the “governance framework.” Council operates on a high level based on its
Vision and Mission Statements, Council Philosophy, Guiding Principles and Policy Ends.
The green line illustrates the point at which staff assumes responsibility to set goals and
objectives to accomplish the Council’s vision.
Governance Framework
Almost seven years ago, the City Council made a very important financial decision in the
life of our City. This decision was to develop a budget and operate the City based on
current revenues, or funds generated in the current fiscal year. The result is that any
revenues exceeding the budgeted amount and any budgeted expenditures not made in the
fiscal year, are added to fund balance. This was done to better prepare the City
financially in the event of any sudden catastrophic event. A set of Financial Policies
(included in the Ordinances/Policies section of this document) reflecting this decision and
Goals
Objectives
Heritage Preservation
Quality Schools
Govenance
Values
Economic Development
Environment
Land Use
Communications
Public Information
Leadership
People
Finances
Technology
Equipment
Facilities
Resources
Transportation
Water/Sewer
Solid Waste
Drainage
Parks & Recreation
Library
Services
Policy Ends
Guiding Principles
Council Philosophy
Mission
Vision
other guidelines was developed and approved two years ago. This decision financially
prepared the City to deal with the impact of Tropical Storm Allison in June 2001, in
which 534 homes were damaged or destroyed with losses totaling over $23.5 million.
The City participated in a Hazard Mitigation Program in which 136 homes were
purchased and demolished, thus eliminating future repetitive flood losses. More than $2
million from the City was required to fund this program. Because of the policy decisions
referred to earlier, the City was able to do so without borrowing money. The City of
Friendswood was recognized by FEMA for the manner in which it worked through this
process in a case study entitled “Success Study for the City of Friendswood, Texas.” A
link to this report is provided on the City’s web site.
A second benefit of this decision was the impact on the City’s bond rating. We
completed the sale of the first of three general obligation (GO) bond issues that were
approved by the citizens last year. The $8.7 million issue received an excellent interest
rate of 4.256%, not only because of the current low interest rate environment, but also
due to the City’s excellent investment credit ratings. Moody’s assigned an A1 to this
bond issue. Standard and Poor’s gave the issue an A rating. Both are very good ratings
for a city of our size and made the bonds more attractive to those interested in purchasing
them from the City, resulting in a lower interest rate. The second GO bond issue for
about $8 million is scheduled for 2005. This issue will fund public safety facilities, park
and drainage improvements.
REVENUES
Despite slower economic conditions, the entire area surrounding Friendswood continues
to experience unprecedented growth. Our City’s population continues to grow at a
slower pace and is currently estimated to be 33,800. This growth will continue to place
increasing demands on our revenue stream, especially in the General Fund.
General Fund
The City’s largest single source of
revenue in the General Fund
continues to be ad valorem taxes.
The revenues included in this
budget are calculated based on
maintaining the 2003-04 tax rate of
$.6385 for the 6th consecutive year.
This rate consists of a maintenance
and operations (M&O) tax rate of
$.5547 and an I&S (debt service)
tax rate of $.0838. As of the
writing of this memo, the Central Appraisal District has not provided certified values for
2004. The latest values that we received on 7/13/04 show preliminary values of
$1,775,925,028. This is down from the first values we were given, $1,795,950,646,
indicating we’ve lost $20 million in value thus far. We have based our budget
2004-2005 BUDGETED GENERAL FUND REVENUES
Franchise
Taxes
6.64%
Interest
0.42%
Property
Taxes
60.60%
Miscellaneous
Receipts
0.71%
Sales Tax
16.75%
Permits and
Licenses
2.39%
Governmental
Revenues
6.95%Charges for
Services
0.89%
Fines
4.66%
projections on a
taxable value of
$1,770,000,000,
hoping that we
will lose no
more than an
additional $5.9
million. The
projected value is an increase of $96,000,000 in taxable value with $61,557,420 or 65%
of the growth resulting from new construction in the City. This strongly points to a
softening in the market growth of current homes and businesses, as reported by the
Appraisal District. The additional value results in an M&O levy increase of $532,512,
which is 43% less than last year’s increase of $937,000. This also reflects the slow-down
we are seeing in home starts.
The second largest source of revenue in the General
Fund is Sales Tax. We are projecting an increase in
this revenue stream of $200,000, from the current
budget of $2,500,000 to $2,700,000. This is a slightly
less conservative budget estimate, as the projected
amount is only 2.6% less than our projected sales tax
revenue for the current fiscal year. We try to budget
this revenue stream somewhat conservatively, as sales
taxes tend to fluctuate from year-to-year and has
caused many cities tremendous budget difficulties.
We have projected slight growth in our Franchise Fee
and Right-of-Way Access revenue (TNMP, Reliant,
SWB, ENTEX, & Time-Warner) of $26,000. This is
a 2.5% increase over the 2003-04 budget.
Revenue from Building Licenses, Permits and Plan
Check Fees is predominately based on residential
building permits. Last year’s budget of $421,596 was
based on an expectation of 250 new homes. Through
June of this year we have issued 135 residential building permits, further indicating a
major slow-down in new home construction. We are proposing a budget of $383,506
based on 175 new homes. This is a $38,090 decrease from last year.
Permit Revenues
-
150,000
300,000
450,000
600,000
750,000
900,000
2001 2002 2003 2004 2005
Franchise Taxes
$0.90
$0.95
$1.00
$1.05
$1.10
2001 2002 2003 2004 2005Millions Sales Tax Revenue
$2.1
$2.2
$2.3
$2.4
$2.5
$2.6
$2.7
$2.8
$2.9
$3.0
2001 2002 2003 2004 2005MillionsTax Levy
$-
$5
$10
$15
2001 2002 2003 2004 2005MillionsNet Taxable Value
$-
$0.5
$1.0
$1.5
$2.0
2001 2002 2003 2004 2005Billions
New Home Permits
-
100
200
300
400
500
600
2001 2002 2003 2004 2005
Municipal Court fines and fees are another
major source of general fund revenue. We are
now averaging 960 citations per month. As a
result, we are projecting court revenues of
$715,300, an increase of $152,200 over 2003-
04.
Interest income is the last “large” general fund
revenue source. As we are all aware, interest rates
are at historical lows. This has allowed us to issue
bonds at much lower rates, but the knife cuts both
ways. These historically low rates also result in
reduced interest revenue. We have projected interest
revenue to be flat, with a slight reduction of $16,867
from the 2003-04 budget, which reflected a $48,616
reduction from the previous year.
Water and Sewer Fund
Water revenues are budgeted at $4,096,000. This is a 3.9% reduction from the current
year budget of $4,259,000. Due to an historical amount of rainfall during the spring and
summer months, we are anticipating a revenue shortfall for the 2003-04 fiscal year. The
budget for 2004-05 is based on revenues
received in fiscal year 2002-03, which is
probably a more typical year from a
weather standpoint. Sewer revenue is
budgeted at $3,431,000. This represents a
$904,000 revenue increase, or 35%, and is
needed to cover a deficit in the sewer
utility. We have discussed with you at
several work sessions the need to generate
sufficient revenue to operate this utility at
least at a break-even point. However,
additional increase(s) will be needed in
future years to fund debt service required
for sanitary sewer projects that are
scheduled in the capital improvements
plan.
Interest Revenues
$-
$100
$200
$300
$400
$500
2001 2002 2003 2004 2005Thousands Municipal Court Fines
$-
$200
$400
$600
$800
$1,000
2001 2002 2003 2004 2005Thousands
$-
$1.0
$2.0
$3.0
$4.0
$5.0
Millions
2001 2002 2003 2004 2005
Water and Sewer Revenues
Water Revenues Sewer Revenues
EXPENDITURES
The proposed budget continues to emphasize the importance of maintaining our
infrastructure in the form of streets; drainage; parks; water and sewer improvements and
our human infrastructure – the City’s employees.
• Street improvements have again received a high level of importance in this year’s
budget. We have allocated $600,000 for concrete and asphalt street repairs and
sidewalk improvements. This represents a major commitment to continue the “pay-
as-you-go” street improvement program.
• Drainage improvements are being emphasized this year. $475,000 is allocated to
complete the Sun Meadow and Annalea/Kingspark/Whitehall drainage projects.
These funds will be used in conjunction with bond proceeds from the 2003 GO bond
issue to repair or replace existing damaged, outdated or undersized drainage systems;
acquire access easements for maintenance and construct new outfalls. $5.575 million
of the 2003 GO bonds were issued for drainage improvements in six subdivisions,
including the two mentioned above.
• Parks are also a major component of this budget. Several of the City parks are
receiving improvements in this proposal.
o Centennial Park:
Lighting for 2 football practice fields & 1 soccer field - $233,750
Small appliances for concessions building - $24,112
Tubular fencing - $11,000
Construct new storage facility - $39,400
Electricity budget adjustment - $1,500
o Stevenson Park:
Restroom renovation - $7,900
o Leavesley Park:
Replace 2 10-Ton air conditioning units - $14,000
o Friendswood Sportspark:
Repair concessions building - $8,000
Regrade infields - $12,000
Electricity budget adjustment - $17,990
o Renwick Park:
Electricity budget adjustment - $24,000
• Public Safety budget additions include the following.
o Fire Marshal/Emergency Management: 3 Early Warning Sirens - $76,306
o Animal Control Shelter Upgrade - $13,700
o Ammunition and range supplies - $9,500
o Expenses related to the move to the new Public Safety Building - $20,000
• Other significant additions include:
o Implementation of the Main Street Redevelopment Plan - $50,000
o Economic Development Marketing Contract - $18,000
o Long-range Financial Plan to address Economic Development strategic goal 2,
objective 5: Research economic viability to the year 2020 - $15,000
o Clear Creek “Desnag” Project - $50,000
o Payroll Automated Time & Attendance Collection Hardware and Software -
$40,000
o Replace Election equipment - $45,636
o Legal services budget adjustment - $16,296
• Since the City is a service organization, we believe the service providers, or
Personnel, are the most important part of the City’s infrastructure.
o Council has supported a pay plan that properly compensates the employees
and has typically provided annual merit funding. We have allocated $112,857
to provide 3% merit funding in this budget.
o Three full-time employees and one part-time are proposed in this budget. The
amounts below include salaries, benefits and any additional equipment
required for the new employee.
Police Officer II, including vehicle - $106,045
Part-time CCISD Crossing Guard - $8,558
Municipal Court judicial staff salary adjustments - $6,280
Municipal Court Judicial staff funding for daytime court session -
$13,192
Municipal Court clerical position (1/4 Fiscal Year) - $13,358
IT Support Specialist (3/4 Fiscal Year) - $45,882
3 – Position upgrades in Community Development and Public Works -
$8,829
o After a one-year respite, we are again facing a large health insurance increase.
Our insurance provider, Aetna, has indicated an increase is forthcoming at
renewal. We have included a 17% increase based on Aetna’s estimate of
medical trend. The impact of this is $85,074 for the General Fund and
$22,093 for Water and Sewer. We are working with Aetna and our insurance
agents to get firm renewal amounts and will make plan adjustments to
minimize this increase.
• Fuel has risen dramatically during the 2003-04 year and is projected at higher levels
than we have been accustomed to. We have increased fuel budgets by $17,440 in
General Fund and $12,620 in Water and Sewer.
• An extremely significant change will occur with the new fiscal year. In July of 2004
the City Council approved a new contract with the Friendswood Volunteer Fire
Department to provide fire and emergency management services to the City. The
existing contract was approved in 1981, and did not anticipate the level of
technology, the liability that exists today, or the size of the operation of both the city
and the FVFD. The proposed contract has the following features:
o All paid staff is under the supervision and authority of the FVFD.
o All equipment is under the maintenance and operation of the FVFD.
o All facilities (with the exception of major repair items) are under the
maintenance and operation of the FVFD.
o All insurance coverage is the responsibility of the FVFD with incentives and
disincentives depending on experience.
o Performance measures and reporting requirements for firefighting and
ambulance responses are in place calling for specific response times, and
manpower requirements for each response.
o Performance measures and reporting requirements for maintenance and
operation of equipment are in place calling for specific maintenance
guidelines.
o Performance measures and reporting requirements for training of manpower,
both fire and EMS, are in place.
o The City will cover the costs of providing these services.
o The City will pay a fee of $10 per run to the Equipment Replacement Fund
(the same fund the voluntary donations from the utility bill go to) to assist in
the replacement of capital equipment.
With these features, there are other additional costs. The cost of insurance for FVFD is
higher. Although we could continue our coverage with TML-IRP, staff and FVFD
believe the change in coverage to one that will cover the FVFD only, is administratively
better. FVFD will be responsible for all management of the insurance program. Paid
staff will be managed fully by the FVFD. The fee of $10 per run is a new fee that will be
included in future budgets to further offset capital equipment costs. There is a one-time
advance of one month’s payroll costs to ensure that payroll and operation costs are not
mixed, and their cash flow is adequate for those payments twice a month. The additional
costs are listed below.
o Insurance expense:
Workers Compensation - $14,700
Vehicle - $2,104
General liability & other insurance coverages - $15,285
o Payroll cash flow advance - $20,000
o Increase to Fire Captain’s salary - $10,560
o Fire division - Vehicle maintenance increase - $15,000
o EMS division – Additional funding for drugs used in the field - $5,500
o Fire Act Grant – 10% Matching funds - $16,735
o SCBA Cylinder Replacement - $10,000 (Funded by grant funds managed by
the Fire Marshal/Emergency Management Office and Police Department.)
• Vehicles are another important tool that allows City staff to perform efficiently.
Since establishing the Vehicle Replacement Plan in 1999 the City’s fleet has been
vastly improved. Many old vehicles have been replaced, some with mileage far
exceeding 200,000 miles. We are now entering the fourth year of our Vehicle
Replacement Fund (VRF). This fund allows us to “finance” our vehicle purchases
internally. The VRF purchases all City vehicles costing less than $50,000 and
“leases” them to the City departments. These “lease” payments allow the VRF to
purchase replacements for the departments’ vehicles according to the Vehicle
Replacement Plan schedule.
The current plan calls for the following vehicles to be replaced in 2004-05. Three
patrol units will be purchased. Two will require full equipment replacement,
including radar and video recording systems. These are budgeted at $32,870 each.
The equipment from one cruiser will be moved to the replacement vehicle, which is
budgeted at $24,867. The CID division of the Police Department will receive one
replacement, a smaller passenger vehicle, such as a Ford Taurus ($18,360). One
Animal Control truck will also be replaced. The budgeted cost ($23,460) includes the
cage to be mounted in the truck’s bed. The total of these vehicles is $132,427.
We are appreciative of Council for allowing us to create this method to fund our
future City vehicles and believe it will prove to be beneficial in several ways.
o The City fleet will be refreshed as needed to provide proper employee
resources.
o It will allow the City to “finance” its fleet purchases internally, thus saving the
cost of borrowing externally.
o It will ensure adequate funding is available for fleet replacement.
o The annual budgetary impact will be leveled out. A more consistent funding
requirement will be established, eliminating the extreme highs and lows from
one budget to the next.
FUND BALANCE
We discussed the issues surrounding the General
Fund balance earlier in this memo and will briefly
summarize here. We have made tremendous
progress in developing much healthier financial
reserves. Our General Fund balance allowed us to
handle a very significant financial challenge
resulting from Tropical Storm Allison.
By maintaining our current tax rate we project that
the undesignated General Fund balance will exceed
$-
$3.0
$6.0
$9.0
$12.0
$15.0
$18.0
Millions
2001 2002 2003 2004 2005
General Fund Balance
Expenditures Ending Fund Balance
$3.5 million, taking us to 88% of our policy benchmark. We certainly consider that to be
significant progress in recovering from the financial demands of Tropical Storm Allison
and preparing us for future general government needs.
Once again, the Water and Sewer and General Funds are each budgeted to operate
independently, within their own financial means. Water and Sewer Fund working capital
is estimated to be $4.5 million at year-end. In accordance with the City’s Financial
Policies, $250,000 of the funds in excess of the 90-day operating reserve is budgeted for
2004-05 Water and Sewer utility capital improvements.
CONCLUSION
We described our budget process as being very unusual, requiring great cooperation and
teamwork by the City staff. To be successful, the process also requires that the staff and
City Council work as a team. We believe the City Team (Council and Staff) has been
very successful in doing so. Financial policies are in place allowing us to meet
significant challenges. Staff understands the need to operate as an efficient team and
does so, as exhibited by the lean workforce in place. Recognizing the need to be good
stewards of the resources our citizens entrust to us, we’ve developed a plan that we feel
meets the needs of our citizens, while maintaining the current tax rate of $.6385 and
continuing to provide a 20% homestead exemption to our homeowners!
We also want to publicly recognize the efforts of the Administrative Services
Department, especially Lynn Bucher and Maria Seely. Many extra hours are spent
converting the numbers into an understandable document. We are ready to discuss the
budget with you and look forward to its adoption. In short, we believe we are staying on
TRAQ, and this budget exhibits the values of TRUST, RESPECT, ACCOUNTABILITY
AND QUALITY.
MISSION STATEMENT, STRATEGIC GOALS, COUNCIL-COMMITTEE
RELATIONSHIP, AND COUNCIL LIASION ROLE FOR THE CITY
Adopted by Resolution Number R2004-02, January 12,2004
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.
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.
Council-Committee Relationship
Council places confidence and respect in the committees and expects them to bring Council
products based on their research and their position.
Committee recommendations come from their position, not from a big picture perspective—
the big picture is Councils responsibility.
Council needs to spend time with committees up front and explain this philosophy and
explain the committee council relationship/process
Council and each committee will establish dates for feedback—this allows committees and
Council regular opportunities to ensure they are moving in the same direction.
Council also recognizes that there are different types of committees:
o Ad Hoc
o Commissions with specific charge
o Advisory/Research/Task Force
Council does not have a specific position
Council Liaison Role
Primary responsibility is to ensure communication between the Council and the committee
Liaisons may prompt the committee to “go back” to Council if they are moving beyond their
scope-of-work or unsure of their next step
Liaisons should not interpret the position of Council for the committee without bringing it
back to the Council
Liaisons should redirect committee to its original charge
Liaisons should provide information
FISCAL YEAR FACT SHEET
Operating Budget $24,597,209
Capital Budget $2,653,485
Net Assessed Property Valuation $1,770,000,000
Tax Rate per $100 Valuation $.6385
Population 34,300
Square Miles 22.7
Number of Utility Customers
Water 10,988
Sewer 10,331
STAFFING
03-04 04-05
Full-time employees 173.00 176.00
Part-time employees (FTE) 20.90 21.29
Total employees (FTE) 193.90 197.29
UTILITY RATES - (Billed Bimonthly)
MONTHLY WATER RATES:
Single-family, single-business, or construction in progress:
First 3,000 gallons per month $12.00
Above 3,000 gallons, per 1,000 gallons $ 2.61
Trailers, apartments, condominiums, multi-family, multi-business, or commercial units, including,
but not limited to, strip centers, professional office buildings and shopping centers:
First 3,000 gallons per month $ 7.50
Above 3,000 gallons, per 1,000 gallons $ 2.61
Lawn and landscape sprinkler irrigation systems, where water passing through the meter is used for
no other purpose:
First 3,000 gallons per month $ 6.25
Above 3,000 gallons, per 1,000 gallons $ 2.61
MONTHLY SEWER RATES:
Single-family, single-business units, or construction in progress:
First 3,000 gallons, based on 100% water consumption: $12.00
Above 3,000 gallons, based on 80% water consumption: $ 2.61
Trailers, apartments, condominiums, muti-family, multi-business, or commercial units, including, but
not limited to, strip centers, professional office buildings and shopping centers:
First 3,000 gallons, based on 100% water consumption: $ 7.50
Above 3,000 gallons, based on 80% water consumption: $ 2.61
Lawn and landscape sprinkler irrigation systems, where water passing through the meter is used for
no other purpose: No Charge.
MONTHLY SANITATION RATE: $7.84, includes curbside recycling fee.
Date
July 28, 2004 Final Budget Document Completed
July 30, 2004 Proposed Budget Delivered to Mayor and Council
August 5, 2004 Post Notice of Budget Work Sesson for August 9, 2004
August 9, 2004 Notice of 2003 Effective and Rollback Tax Rates Delivered to
Mayor and Council
Newspaper for Publication on August 11, 2004
Council Budget Work Session
Presentation and Discussion of 2004-05 Proposed Revenues
Presentation and Discussion of 2004-05 Proposed Expenditures
August 11, 2004 Notice of 2004 Effective and Rollback Tax Rates Published in Newspaper
August 12, 2004 Post Notice of City Council Meeting for August 16, 2004
Budget Work Session
Regular Council Meeting
August 16, 2004 Council Budget Work Session
Discussion of 2004-05 Proposed Budget
Discussion of 2004 Proposed Tax Rate
Schedule Public Hearing on 2004-05 Proposed Operating Budget
for September 13, 2004
August 31, 2004 Deliver to Newspaper for Publication on September 1, 2004
Notice of Public Hearing on 2004-05 Proposed Operating Budget
September 1, 2004 Notice of Public Hearing on 2004-05 Proposed Operating Budget
for September 13, 2004 published in Newspaper
September 2, 2004 Post Notice of Public Hearing on 2004-05 Proposed Operating Budget
for September 13, 2004
September 13, 2004 Special Council Meeting
Budget Work Session
Regular Council Meeting
Public Hearing on 2004-05 Proposed Operating Budget
BUDGET CALENDAR
Action
Date
BUDGET CALENDAR
Action
September 13, 2004 Post Ordinances for Adoption on September 20, 2004
2004-05 Proposed Operating Budget
2004 Proposed Tax Rate
September 16, 2004 Post Notice to Adopt on September 20, 2004
2004-05 Proposed Operating Budget
2004 Proposed Tax Rate
September 20, 2004 First and Final Reading of Ordinances Adopting
2004-05 Proposed Operating Budget
2004 Proposed Tax Rate
November 19, 2004 Distribute 2003-04 Adopted Budget Document
INFORMATION ON THE CITY OF FRIENDSWOOD
FORM OF GOVERNMENT
The City of Friendswood, Texas was incorporated on October 15, 1960. The charter provided for a
Mayor-Council form of city government. The charter was amended on October 16, 1971 to provide for a
City Council-City Manager form of city government.
The Mayor and six Council members are elected from the City at large to serve three-year terms. A
charter amendment was approved May 4, 1992, to extend terms to three years from two years to be
phased in over a three-year period beginning in 1993. A three-term limitation was also approved in 1992.
The City Council is the principal legislative body of the City. The City Manager is appointed by a
majority vote of the City Council and is responsible to the Council for the administration of all the affairs
of the City including the appointment and removal of department directors and employees, supervision
and control of all City departments and preparation of the annual budget. The Mayor presides at meetings
of the City Council.
LOCATION
The City is located 20 miles southeast of downtown Houston in southern Harris and northern Galveston
Counties. The City covers 22.7 square miles and shares boundaries with Pearland, Alvin and League
City. Three State farm-to-market roads give Friendswood easy access to the surrounding areas: FM 518
winds north to south from Pearland to League City; FM 2351 west from I45 to the Brazoria/Galveston
county line; and FM 528 west from I45 to Alvin.
DEMOGRAPHICS
The City’s 2000 census was 29,037. The population is estimated to be 34,800 at September 30, 2004.
City services are provided by a staff of 192.90 fulltime equivalent employees. The City’s police
protection is provided by 48 sworn officers. The City’s fire protection is provided by the Friendswood
Volunteer Fire Department and a paid staff of 8.58 fulltime equivalents working from three fire stations.
The City’s Public Works department maintains 105 miles of paved streets, 1.09 miles of unpaved streets,
84.74 miles of storm sewer and 155 miles of water and sewer mains with 32 employees. The City has
eight parks, one swimming pool and four tennis courts on 189 acres. The Friendswood Public Library is
a premier library in the area servicing 9,800 different patrons with a circulation over 275,000. Over
23,000 youth attended programs during 2002, the highest in Galveston County. The City is served by two
school districts; Friendswood Independent School District and Clear Creek Independent School District.
ECONOMIC OUTLOOK
The economy is linked closely to that of Houston and the Clear Lake area. The City of Friendswood is a
member of the Clear Lake Area Economic Development Foundation (CLAEDF). CLAEDF is charged
with retaining current businesses and associated jobs, as well as recruiting other corporations to the area.
The Friendswood/Clear Lake regional economy has become more diverse, featuring aerospace,
petrochemical, tourism, boating and recreation industries. Biotechnology, biomedical, software services,
electronics and communication equipment sub-sectors are increasing and show solid signs of growth and
sustainability. The NASA/Johnson Space Center, the Bayport petrochemical complex, Ellington Field
and the University of Houston-Clear Lake are key players in the area’s economy. The City has been a
member of Bay Area Houston Economic Partnership (BAHEP) (formerly Clear Lake Area Economic
Development Foundation, or CLAEDF) since 1997. According to BAHEP estimates, “over three-
quarters of a million people work within a 45-mile drive time of the Clear Lake area.”
“The local economic base, comprised of over 12,500 business establishments and 188,000 employees,
rests solidly on four supports plus a bedroom community linkage to Houston. The first support is the
aerospace industry. An equally large and stable second support is the specialty chemical industry. The
third and growing component is a diverse high technology cluster, and the fourth is boating and
recreation. All industry sectors show rising or steady trends…..” The region’s high-tech work force,
strategically located between the Texas Medical Center and the University of Texas Medical Branch at
Galveston, attracts many new high technology, biomedical, computer software, engineering and special
chemical services companies. By one definition of ‘high technology’ using standard industrial
classifications, Clear Lake is home to over 500 companies involved in some aspect of advanced
technology.”
In October of 2002 the City of Friendswood and CLAEDF participated in the World Space Congress
(WSC) held in Houston at the George R. Brown Convention Center. According to CLAEDF “The once
per decade international event…. drew over 20,000 individuals from over 100 countries. The event
provided maximum exposure of the Clear Lake area’s high tech region to an international audience.”
This was a unique opportunity for CLAEDF and the City of Friendswood to present to a world wide
audience the many diversified industries available as well as quality of life neighborhoods and schools for
employees and their families.
PLANNING FOR THE FUTURE
In 1998 the City achieved a significant goal with the development of Vision 2020, the community’s
strategic plan for Friendswood to the year 2020. This plan, developed with active citizen input, has been
the foundation for our goals, Comprehensive Plan, Capital Improvement Plan and annual budget. By
working together to implement these plans, the City Council and staff will ensure the citizens’ vision for
2020 can, in fact, become reality.
Planning for Redevelopment of Main Street
A Main Street Task Force was appointed in 1999 and charged with the task to develop a plan to revitalize
the downtown area. Citizen input was collected through a Main Street Citizen Survey. A Friendswood
Market Study was completed during 2001-02.
During the next phase, the Main Street Implementation Task Force (MSITF) worked with a consultant
team of architects, urban planners and engineers to create a conceptual framework for the development of
Main Street and a community town center. The conceptual, village-like, town center builds on the
numerous ideas and visions garnered through Vision 2020, the Main Street Citizen Survey and the
Friendswood Market Study. The town center conceptual plan includes a mix of uses from residential to
commercial to office to retail. Functional plazas, gardens, and gathering areas - places for people - are
proposed to encourage both day and night use of the town center. It is envisioned to become the
community “living room,” where Friendswood citizens and visitors can shop, dine, work, live and
recreate in a place that captures and builds on the community’s sense of pride and place.
Rooted in the vision, goals, and recommendations of the MSITF and reflecting the community’s desire
for the future of Main Street, these preliminary concepts seek to:
1. Preserve the local heritage while promoting reinvestment and redevelopment of sustainable
neighborhoods and businesses.
2. Enhance the economic value of the Main Street area helping to reduce the tax burden for
residential property owners.
3. Provide a center to preserve and enhance the community and the Main Street area by developing
an identity and recognizable sense of place.
During 2003-04 the Main Street Steering Committee worked with a team of experts to prepare an
Implementation Plan for Main Street. The team included a redevelopment consultant, financial
consultant, marketing consultant, and real estate consultant. The team delivered an Implementation
Plan that is a set of steps and strategies to help promote and spur redevelopment in the Main Street
area that is consistent with the community’s goals and vision for the Main Street area. City Council
adopted the Main Street Implementation Plan in September 2004 and the Plan is now moving
forward.
In 2004-05, funds were approved to start implementing the Plan’s next steps which include: 1)
creating a new mixed-use Main Street/Town Center zone, 2) Creating a new mixed-use Main
Street/Town Center zone; 3) launching initiatives to physically define the Town Center such as
banners, special wayfinding signage, pedestrian amenities, and sidewalk widening in the area. Other
steps include developing a Town center identity and establishing a separate entity to oversee and
direct the implementation of the Town Center.
Property Taxes
42.63%
Fines
2.85%
Interest
0.38%Intergovernmental
Revenues
4.26%
Permits and
Licenses
1.46%
Charges for
Services
31.07%
Vehicle
Replacement Fund
Reimbursements
1.07%Miscellaneous
Receipts
1.99%
Sales Tax
10.22%
Franchise Taxes
4.06%
BUDGETED REVENUES
General
Government
14.00%
Public Safety
26.71%
Community
Services
9.88%
Community
Development and
Public Works
23.47%
Vehicle
Replacement Fund
0.49%
Debt Service
17.28%Capital
Improvements
8.17%
BUDGETED EXPENDITURES
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
REVENUES
Taxes 13,688,738 14,245,490 12,948,827 14,245,490 15,086,450
Permits and Licenses 620,960 424,196 379,386 424,196 388,056
Intergovernmental Revenues 561,324 525,673 276,962 523,955 1,130,086
Charges for Services 7,220,968 7,257,760 4,484,297 7,245,752 8,235,885
Fines 771,892 602,100 653,258 602,100 755,800
Interest 319,737 155,400 136,418 155,400 101,353
VRF Lease Reimbursements 265,002 283,747 283,747 283,747 282,951
Alternate Funding Proceeds 8,722,369 - - - -
Miscellaneous Receipts 1,294,955 480,450 427,748 482,426 527,000
TOTAL REVENUES 33,465,945 23,974,816 19,590,643 23,963,066 26,507,581
EXPENDITURES
General Government 3,329,029 3,651,928 2,566,637 3,726,636 3,815,251
Public Safety 5,684,312 6,163,372 4,291,074 6,172,174 7,278,505
Community Development -
and Public Works 6,719,865 6,314,837 4,030,819 6,370,612 6,396,768
Community Services 2,649,931 2,607,880 1,830,146 2,602,453 2,691,699
Vehicle Replacement Fund 321,622 251,850 252,627 251,850 132,427
Capital Improvements 6,172,180 1,372,739 3,955,289 11,873,133 2,226,972
Debt Service 2,452,004 3,361,846 2,027,741 3,361,846 4,709,072
TOTAL EXPENDITURES 27,328,943 23,724,452 18,954,333 34,358,704 27,250,694
RESERVES 28,607 ****
TOTAL EXPENDITURES
AND RESERVES 27,357,550 23,724,452 18,954,333 34,358,704 27,250,694
REVENUES OVER (UNDER)
EXPENDITURES AND RESERVES (743,113)
BEGINNING FUND BALANCE 1,307,902
ENDING FUND BALANCE **564,789
*Blackhawk wastewater treatment plant reserves included in Sewer Operations division beginning in 03-04.
**
BUDGET SUMMARY
Includes $15,315 in General Fund; $1,327 in Police Investigation Fund; $24,928 in Fire/EMS Donation Fund;
$77,306 in Park Land Dedication Fund; $294,664 in Tax Debt Service Fund; $150,524 in Vehicle
Replacement Fund; $305 in Water and Sewer Operations Fund; and, $420 in Water and Sewer Revenue
Debt Service Fund.
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
REVENUES
General Fund 14,783,069 14,693,597 13,148,958 14,693,855 16,203,790
Police Investigation Fund 382 - 49 - -
Fire/EMS Donation Fund 237,886 210,000 165,078 210,000 210,000
Park Land Dedication Fund 72,293 - 34,995 - 52,500
Hazard Mitigation Fund 686,118 - 6,600 - -
Tax Debt Service Fund 1,374,952 1,402,812 1,411,654 1,402,812 1,483,260
2003 GO Bond Construction Fund 8,645,468 - 43,605 - -
Vehicle Replacement Fund 301,197 283,747 287,137 283,747 282,951
Water and Sewer Fund 6,853,460 6,938,700 4,106,255 6,938,700 7,758,349
1999 Water and Sewer Bond
Construction Fund 40,694 - 1,722 - -
2000 Water and Sewer Bond
Construction Fund 2,436 - 623 - -
2001 Water and Sewer Bond
Construction Fund 22,461 - 3,333 - -
Water and Sewer CIP/Impact Fee
Funds 435,194 440,160 376,878 428,152 512,631
Water and Sewer Revenue Debt
Service Fund 9,809 5,800 3,599 5,800 4,100
1776 Park Trust Fund 526 - 157 - -
TOTAL REVENUES 33,465,945 23,974,816 19,590,643 23,963,066 26,507,581
EXPENDITURES
General Fund 15,362,469 15,067,269 11,046,377 16,396,391 17,122,308
Police Investigation Fund - - - - 6,425
Fire/EMS Donation Fund 224,708 230,572 129,346 230,572 233,072
Tax Debt Service Fund 602,156 1,505,884 670,960 1,505,884 1,992,189
2003 GO Bond Construction Fund 1,303,165 - 963,897 7,342,304 -
Vehicle Replacement Fund 321,622 251,850 252,627 251,850 132,427
Water and Sewer Operation Fund 5,163,353 4,893,487 3,212,133 5,524,139 5,127,962
1999 Water and Sewer Revenue
Bond Construction Fund 232,578 - 290,218 229,074 -
2000 Water and Sewer Revenue
Bond Construction Fund 68,794 - 117,140 129,296 -
2001 Water and Sewer Revenue
Bond Construction Fund 1,804,224 - 995,425 973,804 -
Water and Sewer CIP/Impact Fee
Fund 476,599 - - - -
Water and Sewer Revenue
Debt Service Funds 1,769,275 1,775,390 1,276,210 1,775,390 2,636,311
TOTAL EXPENDITURES 27,328,943 23,724,452 18,954,333 34,358,704 27,250,694
Totals exclude fund balance, reserves and interfund transfers.
REVENUES AND EXPENDITURES BY FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 9,663,851 10,567,773 7,451,505 10,591,759 11,272,961
Supplies 1,078,493 1,013,027 731,940 1,133,475 1,120,526
Maintenance 1,643,826 1,834,226 1,119,732 2,081,709 1,559,188
Services and Other Charges 5,940,638 5,792,782 3,889,244 5,946,231 5,935,462
Capital Equipment & Improvements 6,550,130 1,154,798 3,734,168 11,243,684 2,653,485
Debt Service 2,452,003 3,361,846 2,027,742 3,361,846 4,709,072
Reserves 28,607 - - - -
Total 27,357,548 23,724,452 18,954,331 34,358,704 27,250,694
Personnel
41.37%
Supplies
4.11%
Maintenance
5.72%
Services and Other
Charges
21.78%
Capital Equipment &
Improvements
9.74%
Debt Service
17.28%
EXPENDITURES BY OBJECT
Net Assessed Value, estimated as of July 15, 2004 $1,770,000,000
Divided by 100 100
Rate Base $17,700,000
Tax Rate 0.63850
Estimated Total Tax Levy $11,301,450
Estimated Collection Rate 100%
Estimated Tax Collections, 2004-2005 $11,301,450
Percent
Total Increase
Fiscal Taxable Over
Year Tax Assessed Homestead Tax Total Prior
Ending Year Value Exemption Rate Tax Levy Year
1995-96 1995 $911,351,022 20%$0.6156 $5,610,277
1996-97 1996 $941,679,232 20%$0.6045 $5,692,451 1.5%
1997-98 1997 $987,445,395 20%$0.5961 $5,886,162 3.4%
1998-99 1998 $1,027,271,860 20%$0.6125 $6,292,040 6.9%
1999-00 1999 $1,133,824,245 20%$0.6385 $7,239,468 15.1%
2000-01 2000 $1,238,337,688 20%$0.6385 $7,906,786 9.2%
2001-02 2001 $1,388,238,684 20%$0.6385 $8,863,904 12.1%
2002-03 2002 $1,510,166,528 20%$0.6385 $9,642,413 8.8%
2003-04 2003 $1,689,163,292 20%$0.6385 $10,785,308 11.9%
2004-05 2004 $1,770,000,000 20%$0.6385 $11,301,450 4.8%
TAXABLE VALUE AND LEVY COMPARISON
ESTIMATED AD VALOREM TAX COLLECTIONS - CURRENT ROLL
2003-04 2004-05
Month of 1999-00 2000-01 2001-02 2002-03 Forecast Proposed
Receipt Actual Actual Actual Actual Actual Budget
December 171,796 158,743 195,710 218,354 241,222 240,744
January 134,693 156,796 171,470 169,078 214,545 213,966
February 216,235 276,711 328,397 315,127 323,722 322,706
March 180,069 165,028 155,366 182,430 187,021 186,645
April 114,378 183,881 186,104 182,524 186,812 186,375
May 210,103 240,918 300,771 282,193 280,314 279,696
June 135,699 167,192 136,576 226,058 216,642 216,130
July 169,626 147,471 178,243 232,257 188,515 172,529
August 209,746 255,026 241,627 313,953 295,778 278,031
September 165,886 183,157 181,841 221,975 213,135 179,261
October 159,067 (1)191,782 184,467 221,029 204,535 178,496
November 248,466 (1)286,363 275,373 310,093 279,696 245,421
Total 2,115,764 2,413,068 2,535,945 2,875,071 2,831,937 2,700,000
(1)Began accruing October and November sales tax receipts in fiscal year 2000-01. Adjusted 1999-00 October and
November collections for comparison purposes.
SALES TAX REVENUE COMPARISION
1999-2000 through 2004-2005
Fiscal
Year Tax Year
General
Fund
Debt
Service Fund
Total
Tax Rate
1995-96 1995 0.46800 0.14760 0.61560
1996-97 1996 0.49610 0.10840 0.60450
1997-98 1997 0.52760 0.06850 0.59610
1998-99 1998 0.56100 0.05150 0.61250
1999-00 1999 0.55420 0.08430 0.63850
2000-01 2000 0.55470 0.08380 0.63850
2001-02 2001 0.55470 0.08380 0.63850
2002-03 2002 0.55470 0.08380 0.63850
2003-04 2003 0.55470 0.08380 0.63850
2004-05 2004 0.55470 0.08380 0.63850
0.0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
TAX RATE COMPARISON
General
Fund
Debt
Service Fund
Friendswood
Independent
School District
53.42%
Galveston County
Consolidated
Drainage District
4.90%
Galveston County
20.85%
City of
Friendswood
20.84%
Tax Rate Comparison by County
Galveston County
Clear Creek
Independent
School District
58%
Harris County
Flood Control
District
1%
Harris County
20%
City of
Friendswood
21%
Harris County
Population adjusted downward in 2001 for 2000 census.
2003 and succeeding years are based on a fiscal year.
All prior years are based on a calendar year.
COMPARISON OF
POPULATION, EXPENDITURES, TAX RATE
AND WATER CUSTOMERS
20
22
24
26
28
30
32
34
36
95-96 97-98 99-00 01-02 03-04PopulationThousandsTotal Population
8
13
18
23
28
33
95-96 97-98 99-00 01-02 03-04ExpendituresMillionsTotal Expenditures
0.5800
0.5900
0.6000
0.6100
0.6200
0.6300
0.6400
0.6500
95-96 97-98 99-00 01-02 03-04Tax RateTax Rate
6
7
8
9
10
11
12
95-96 97-98 99-00 01-02 03-04Number of CustomersThousandsTotal Water Customers
FYE PRINCIPAL INTEREST TOTAL
2005 848,231 1,786,299 2,634,530
2006 896,099 1,742,541 2,638,640
2007 948,968 1,697,427 2,646,395
2008 996,837 1,649,419 2,646,256
2009 1,075,000 1,594,272 2,669,272
2010 1,130,000 1,532,429 2,662,429
2011 1,150,000 1,464,228 2,614,228
2012 1,205,000 1,396,675 2,601,675
2013 1,270,000 1,333,140 2,603,140
2014 1,335,000 1,265,535 2,600,535
2015 1,405,000 1,193,848 2,598,848
2016 1,490,000 1,117,878 2,607,878
2017 1,565,000 1,037,531 2,602,531
2018 1,650,000 951,995 2,601,995
2019 1,740,000 860,975 2,600,975
2020 1,390,000 778,580 2,168,580
2021 1,465,000 704,959 2,169,959
2022 1,540,000 626,587 2,166,587
2023 1,625,000 543,507 2,168,507
2024 1,715,000 455,831 2,170,831
2025 1,805,000 363,432 2,168,432
2026 1,900,000 266,175 2,166,175
2027 2,005,000 163,668 2,168,668
2028 2,115,000 55,519 2,170,519
Total 34,265,135 24,582,450 58,847,585
-
0.5
1.0
1.5
2.0
2.5
3.0
MillionsREVENUE DEBT SERVICE TO MATURITY
PRINCIPAL INTEREST
Fire Marshal
Emergency Management
*Carport 24,000
Public Works
Drainage Operations
Sun Meadow Drainage Improvements 827,322
Annalea/Whitehall Drainage Improvements 20,000
Total Public Works 847,322
Community Services
Park Improvements
Centennial Park
Lighting for Two Football Practice Fields
and One Soccer Field 217,400
Construct New Storage Facility 38,600
Tubular Fencing 11,000
Facility Improvements
Move to Public Safety Facility 20,000
Animal Control Shelter Upgrade 13,700
Total Community Services 300,700
Total General Fund ########
Public Works
Water Improvements
Blackhawk Wastewater Treatment Plant
8 Inch Waterline Loop 71,000
Replace Neighborhood Waterlines
Dawn 65,940
W. Shadowbend 58,240
Misty Lane 49,840
Linkwood 49,140
Total Public Works 294,160
Total Water and Sewer Fund 294,160
Total Capital Improvements ########
*Funded with Emergency Management Grant
CAPITAL IMPROVEMENTS
General Fund
Water and Sewer Fund
Supplemental Requests Funded
CAPITAL EQUIPMENT
Supplemental Requests Funded
Administrative Services
Information Technology
Update Computer Systems 100,000
City Secretary Request
Replace Election Equipment 45,000
Total Administrative Services 145,000
Police
Patrol
**One Marked Patrol Interceptor (Addition to Fleet)32,870
Friendswood Volunteer Fire Department
Fire Fighting
*Life Fitness Equipment 29,400
Fire Marshal
Emergency Management
*Three (3) Early Warning Sirens 75,000
*Communication Equipment (800mhz)524,478
*Hazardous Materials Equipment 30,000
*Automatic Electronic Defibulators 24,000
*Video Presentation Equipment (new Public Safety Building)18,128
Total Fire Marshal 671,606
Community Development and Public Works
Street and Sidewalk Operations
***Garage Hydraulic Lift 7,500
Community Services
Parks Administration
Replace Vector Control Fogging Machine 8,500
Total General Fund 894,876
*Funded with Emergency Management Grants
**New Vehicle included on Additional Personnel Schedule
***One-half funded in Street Operations and one-half funded in Water Operations.
General Fund
CAPITAL EQUIPMENT
Supplemental Requests Funded
Friendswood Volunteer Fire Department
Emergency Medical Services
Replace Ambulance 46 152,500
Total Fire/EMS Donation Fund 152,500
Community Development and Public Works
Water Operations
***Garage Hydraulic Lift 7,500
Total Water and Sewer Fund 7,500
Vehicle Replacement Plan
Police Vehicles
Replace Three (3) Marked Patrol Interceptors 90,607
Replace 1994 Ford Taurus 18,360
Replace 1994 Ford F150 23,460
Total Vehicle Replacement Plan 132,427
Total Vehicle Replacement Fund 132,427
Total Capital Equipment 1,187,303
Total Capital Improvements and Equipment 2,653,485
***One-half funded in Street Operations and one-half funded in Water Operations.
Fire/EMS Donation Fund
Water and Sewer Fund
Vehicle Replacement Fund
Community Development and Public Works
Street and Sidewalk Operations
Concrete and Asphalt Street Maintenance Program 400,678
Total Community Development and Public Works 400,678
Community Services
Park Operations
Stevenson Park
Restroom Renovations Behind Fire Station #1 7,900
Leavesley Park
Replace Two 10-Ton Air Conditioning Units 14,000
Regrade Infields 12,000
Repair Sportspark Concession Building 8,000
Facility Operations
Fire Station #1
Plumbing Repairs 5,000
Total Community Services 46,900
Total General Fund 447,578
Community Development and Public Works
Water Operations
Water Meter Change Out Program 30,000
Sewer Operations
Sanitary Sewer Rehabilitation Program 300,000
Total Community Development
and Public Works Improvements 330,000
Total Water and Sewer Fund 330,000
Total Major Repairs and Maintenance 777,578
Water and Sewer Fund
MAJOR REPAIRS AND MAINTENANCE
Supplemental Requests Funded
General Fund
Net
Revenues
Over/(Under)
Source Project No Revenues Expenditures Expenditures
STATE G00014 54,818 126,028 (71,210)
LOCAL G00014 35,605 - Note 3 35,605
Total 90,423 126,028 (35,605)
STATE G00017 54,542 82,457 (27,915)
STATE G00013 51,500 63,390 (11,890)
STATE G00043 80,000 80,000 -
FEDERAL G00042 150,615 167,350 (16,735)
FEDERAL G00041 400,000 400,000 -
FEDERAL G00040 79,028 79,028 -
STATE G00039 99,450 99,450 -
FEDERAL G00016 - - Note 2 -
STATE G00008
46,628 46,628 Note 1 -
STATE G00006
4,100 4,100 -
STATE G00007
823 823 -
STATE G00021 5,197 5,197 -
LOCAL G00019
43,960 43,960 -
LOCAL G00029 10,762 10,762 -
COUNTY PDHCCG
7,500 27,656 (20,156)
LOCAL G00030
4,279 8,558 (4,279)
STATE PDDOT
10,000 62,849 (52,849)
Sub-Total Grants and Service Fees 1,138,807 1,308,236 (169,429)
LOCAL G00030 4,279 8,558 Note 4 (4,279)
1,143,086 1,316,794 (173,708)
NOTE 1:This ongoing grant has been resurrected, but probably at around an $11,000 level of funding.
NOTE 2:This ongoing grant has ended.
NOTE 3:Rec said to budget FISD revenues until we receive written notification they will not participate.
NOTE 4:This grant position also included on Additional Personnel Schedule.
Total Grants and Service Fees
CCISD School Crossing Guards (3) at
Wedgewood Elementary and Brookside
Intermediate funded with Harris County
Child Safety Fee
Lone Star Library Grant
FISD School Zone Coverage & Security
Services FeeCCISD School Zone Coverage Service
Fee
New CCISD School Crossing Guard
Department of Transportation Commercial
Vehicle Safety Program
CCISD School Crossing Guard at
Blackhawk Blvd and Friendswood Link Rd
Emergency Management Performance
Grant (Formerly SLA-50 Grant)
Law Enforcement Officer Standards
Education Grant - Fire Marshal
Local Law Enforcement Block Grant
Law Enforcement Officer Standards
Education Grant - Police
Grant/Service Description
State Homeland Security Grant
Law Enforcement Terrorism Prevention
School Resource Officers (CJD)
School Resource Officers (FISD)
Crime Victim Liaison (CJD)
Solid Waste Management Implementation
Urban Area Security Initiative
Fire Act Grant
GRANTS AND SERVICE FEES
Child Abuse Investigator (CJD)
Net
Revenues
Over/(Under)
Source Project No Revenues Expenditures Expenditures
STATE G00014 54,818 126,028 (71,210)
LOCAL G00014 35,605 - Note 3 35,605
Total 90,423 126,028 (35,605)
STATE G00017 54,542 82,457 (27,915)
STATE G00013 51,500 63,390 (11,890)
STATE G00043 80,000 80,000 -
FEDERAL G00042 150,615 167,350 (16,735)
FEDERAL G00041 400,000 400,000 -
FEDERAL G00040 79,028 79,028 -
STATE G00039 99,450 99,450 -
FEDERAL G00016 - - Note 2 -
STATE G00008
46,628 46,628 Note 1 -
STATE G00006
4,100 4,100 -
STATE G00007
823 823 -
STATE G00021 5,197 5,197 -
LOCAL G00019
43,960 43,960 -
LOCAL G00029 10,762 10,762 -
COUNTY PDHCCG
7,500 27,656 (20,156)
LOCAL G00030
4,279 8,558 (4,279)
STATE PDDOT
10,000 62,849 (52,849)
Sub-Total Grants and Service Fees 1,138,807 1,308,236 (169,429)
LOCAL G00030 4,279 8,558 Note 4 (4,279)
1,143,086 1,316,794 (173,708)
NOTE 1:This ongoing grant has been resurrected, but probably at around an $11,000 level of funding.
NOTE 2:This ongoing grant has ended.
NOTE 3:Rec said to budget FISD revenues until we receive written notification they will not participate.
NOTE 4:This grant position also included on Additional Personnel Schedule.
Total Grants and Service Fees
CCISD School Crossing Guards (3) at
Wedgewood Elementary and Brookside
Intermediate funded with Harris County
Child Safety Fee
Lone Star Library Grant
FISD School Zone Coverage & Security
Services FeeCCISD School Zone Coverage Service
Fee
New CCISD School Crossing Guard
Department of Transportation Commercial
Vehicle Safety Program
CCISD School Crossing Guard at
Blackhawk Blvd and Friendswood Link Rd
Emergency Management Performance
Grant (Formerly SLA-50 Grant)
Law Enforcement Officer Standards
Education Grant - Fire Marshal
Local Law Enforcement Block Grant
Law Enforcement Officer Standards
Education Grant - Police
Grant/Service Description
State Homeland Security Grant
Law Enforcement Terrorism Prevention
School Resource Officers (CJD)
School Resource Officers (FISD)
Crime Victim Liaison (CJD)
Solid Waste Management Implementation
Urban Area Security Initiative
Fire Act Grant
GRANTS AND SERVICE FEES
Child Abuse Investigator (CJD)
Net
Revenues
Over/(Under)
Source Project No Revenues Expenditures Expenditures
STATE G00014 54,818 128,357 (73,539)
LOCAL G00014 35,605 - 35,605
Total 90,423 128,357 (37,934)
STATE G00017 54,542 82,153 (27,611)
STATE G00013 51,500 65,276 (13,776)
STATE G00043 80,000 80,000 -
FEDERAL G00042 150,615 167,350 (16,735)
FEDERAL G00041 400,000 400,000 -
FEDERAL G00040 79,028 79,028 -
STATE G00039 99,450 99,450 -
FEDERAL G00016 - - Note 2 -
STATE G00008
46,628 46,628 Note 1 -
STATE G00006
4,100 4,100 -
STATE G00007
823 823 -
STATE G00021 5,197 5,197 -
LOCAL G00019
43,960 43,960 -
LOCAL G00029 10,762 10,762 -
COUNTY PDHCCG
7,500 18,655 (11,155)
LOCAL G00030
8,779 17,559 (8,780)
STATE PDDOT
10,000 76,154 (66,154)
Sub-Total Grants and Service Fees 1,143,307 1,325,452 (182,145)
LOCAL G00030 4,279 8,558 Note 3 (4,279)
1,147,586 1,334,010 (186,424)
NOTE 1:This ongoing grant has been resurrected, but probably at around an $11,000 level of funding.
NOTE 2:This ongoing grant has ended.
NOTE 3:This grant position also included on Additional Personnel Schedule.
Total Grants and Service Fees
CCISD School Crossing Guards (2) at
Wedgewood Elementary and Brookside
Intermediate funded with Harris County
Child Safety Fee
Lone Star Library Grant
FISD School Zone Coverage & Security
Services FeeCCISD School Zone Coverage Service
Fee
New CCISD School Crossing Guard
Department of Transportation Commercial
Vehicle Safety Program
CCISD School Crossing Guards (2) at
Blackhawk Blvd/Friendswood Link Rd and
Wedgewood Elementary School
Emergency Management Performance
Grant (Formerly SLA-50 Grant)
Law Enforcement Officer Standards
Education Grant - Fire Marshal
Local Law Enforcement Block Grant
Law Enforcement Officer Standards
Education Grant - Police
Grant/Service Description
State Homeland Security Grant
Law Enforcement Terrorism Prevention
School Resource Officers (CJD)
School Resource Officers (FISD)
Crime Victim Liaison (CJD)
Solid Waste Management Implementation
Urban Area Security Initiative
Fire Act Grant
GRANTS AND SERVICE FEES
Child Abuse Investigator (CJD)
No of No of
Description Emp FTE Amount Emp FTE Amount
City Secretary
Municipal Clerk
Clerk II New Position 1 1.00 35,774 - - -
Total 1 1.00 35,774 - - -
Administrative Services
Finance
Summer Intern New Position 1 0.50 7,943 - - -
Municipal Court
*Clerk III New Position 1 0.67 6,759 1 0.67 7,079
Non-Personnel Costs - - 582 - - 582
Judge and Prosecutor Implement Daytime Court - 0.05 13,192 - 0.05 13,192
Information Technology
Support Specialist New Position 1 1.00 41,468 1 1.00 43,119 Non-Personnel Costs - - 4,414 - - 4,414
Total 3 2.22 74,358 2 1.72 68,386
Police
Administration
*Clerk III - 0.33 3,327 - 0.33 3,426
Non-Personnel Costs - - 2,690 - - 2,690
Patrol
Peace Officer II New Position 1 1.00 63,748 1 1.00 62,552
Non-Personnel Operating Costs - - 9,427 - - 9,427
Vehicle 32,870 32,870 Crossing Guard, Part-Time New Position 1 0.34 8,558 1 0.34 8,558
Total 2 1.67 120,620 2 1.67 119,523
Volunteer Fire Department
Fire Administration
Clerk II, Part-time Increase Hours - 0.02 2,048 - - -
Administrative Secretary Upgrade to Full-Time - 0.73 28,704 - - -
Total - 0.75 30,752 - - -
Community Development and Public Works
Water Operations
New Position 1 1.00 35,128 - - -
Non-Personnel Costs - - 730 - - -
Total 1 1.00 35,858 - - -
Total Additional Personnel 7 6.64 297,362 4 3.39 187,909
*Funding shared between Court and Police Administration starting in July 2005.
**Position will begin in January 2005.
***Peace Officer II request includes one new patrol vehicle.
Adopted Budget
Supplemental Requests Funded
SCHEDULE OF ADDITIONAL PERSONNEL
***
Water/Wastewater Operator
**
Position Title
Department Request
FULLTIME PART-TIME TOTAL
City Manager
Administration 5 4.00 0.50 4.50
Economic Development 1 1.00 - 1.00
Total City Manager 6 5.00 0.50 5.50
City Secretary
Administration 3 3.00 - 3.00
Records Management 1 1.00 - 1.00
Total City Secretary 4 4.00 - 4.00
Administrative Services
Finance
General Fund 8 7.00 0.44 7.44
Water and Sewer Fund 3 3.00 - 3.00
Municipal Court 11 4.67 0.33 5.00
Human Resources 5 5.00 - 5.00
Risk Management
General Fund 1 0.50 - 0.50
Water and Sewer Fund 0.50 - 0.50
Information Technology 3 3.00 - 3.00
Total Administrative Services 31 23.67 0.77 24.44
Police
Administration 4 4.33 - 4.33
Communications 15 12.00 0.68 12.68
Patrol 42 36.00 2.06 38.06
DOT Patrol 1 1.00 - 1.00
Criminal Investigations 11 11.00 - 11.00
Animal Control 3 3.00 - 3.00
Total Police 76 67.33 2.74 70.07
Fire Marshal
Administration 3 3.00 - 3.00
Fire City Administration 36 1.00 7.85 8.85
Emergency Management 1 1.00 - 1.00
Total Fire Marshal 40 5.00 7.85 12.85
POSITIONS
FULL-TIME EQUIVALENTS
PERSONNEL BY DEPARTMENT
FULL-TIME EQUIVALENTS
NO OF
AUTHORIZED
FULLTIME PART-TIME TOTALPOSITIONS
FULL-TIME EQUIVALENTS
PERSONNEL BY DEPARTMENT
FULL-TIME EQUIVALENTS
NO OF
AUTHORIZED
Community Development and Public Works
CD/PW Administration 2 2.00 - 2.00
Community Development
Administration 2 2.00 - 2.00
Planning and Zoning 2 2.00 - 2.00
Engineering
General Fund 1 1.00 - 1.00
Water and Sewer Funds 2 2.00 - 2.00
Inspection 6 6.00 - 6.00
Code Enforcement 1 1.00 - 1.00
Public Works
Public Works Administration
Water and Sewer Fund 2 2.00 - 2.00
Street Operations 8 8.00 - 8.00
Drainage Operations 4 4.00 - 4.00
Water Operations 8 8.00 - 8.00
Sewer Operations 8 8.00 - 8.00
Utility Customer Service 2 2.00 - 2.00
CIP Administration
General Fund 1 1.00 - 1.00
Water and Sewer Funds 1 1.00 - 1.00
Total Community Development
and Public Works 50 50.00 - 50.00
Community Services
Administration 2 2.00 - 2.00
Library 19 9.00 4.93 13.93
Parks and Recreation
Parks Operations 6 6.00 - 6.00
Recreation Programs 34 3.00 4.50 7.50
Facility Operations 1 1.00 - 1.00
Total Community Services 62 21.00 9.43 30.43
Total Personnel ###176.00 21.29 197.29
02-03 03-04 04-05
ACTUAL ACTUAL ACTUAL
City Manager
Administration 4.50 4.50 4.50
Economic Development 1.00 1.00 1.00
Total City Manager 5.50 5.50 5.50
City Secretary
Municipal Clerk 3.00 3.00 3.00
Records Management 1.00 1.00 1.00
Total City Secretary 4.00 4.00 4.00
Administrative Services
Finance
General Fund 7.44 7.44 7.44
Water and Sewer Fund 3.00 3.00 3.00
Municipal Court 4.26 4.28 5.00
Human Resources 4.00 5.00 5.00
Risk Management
General Fund 0.50 0.50 0.50
Water and Sewer Fund 0.50 0.50 0.50
Information Technology 2.00 2.00 3.00
Total Administrative Services 21.70 22.72 24.44
Police
Administration 4.00 4.00 4.33
Communications 12.68 12.68 12.68
Patrol 34.72 36.72 38.06
DOT Patrol 1.00 1.00 1.00
Criminal Investigations 10.00 11.00 11.00
Animal Control 3.00 3.00 3.00
Total Police 65.40 68.40 70.07
Fire Marshal
Administration 3.00 3.00 3.00
Fire City Administration 8.58 8.85 8.85
Emergency Management 1.00 1.00 1.00
Total Fire Marshal 12.58 12.85 12.85
PERSONNEL BY DEPARTMENT
THREE YEAR COMPARISON
02-03 03-04 04-05
ACTUAL ACTUAL ACTUAL
PERSONNEL BY DEPARTMENT
THREE YEAR COMPARISON
Community Development and Public Works
CD/PW Administration 2.00 2.00 2.00
Community Development
Administration 2.00 2.00 2.00
Planning and Zoning 2.00 2.00 2.00
Engineering
General Fund 1.00 1.00 1.00
Water and Sewer Funds 2.00 2.00 2.00
Inspection 6.00 6.00 6.00
Code Enforcement 1.00 1.00 1.00
Public Works
Public Works Administration
Water and Sewer Fund 2.00 2.00 2.00
Street Operations 7.00 8.00 8.00
Drainage Operations 4.00 4.00 4.00
Water Operations 9.00 8.00 8.00
Sewer Operations 7.00 8.00 8.00
Utility Customer Service 2.00 2.00 2.00
CIP Administration
General Fund 1.00 1.00 1.00
Water and Sewer Funds 1.00 1.00 1.00
Total Community Development
and Public Works 49.00 50.00 50.00
Community Services
Administration 2.00 2.00 2.00
Library 13.93 13.93 13.93
Parks and Recreation
Parks Operations 6.00 6.00 6.00
Recreation Programs 7.50 7.50 7.50
Facility Operations 1.00 1.00 1.00
Total Community Services 30.43 30.43 30.43
Total Personnel 188.61 193.90 197.29
PERSONNEL CLASSIFICATION BY POSITION
NON-POLICE
Grade Job Title Pay Period Min Mid Max CCP Range
VOE Student Hourly $7.2615 $9.2575 $11.6579 100-124
Bi-Weekly $580.92 $740.60 $932.63
Monthly $1,259 $1,605 $2,021
Annually $15,104 $19,256 $24,248
Page (Part-time)Hourly $7.6436 $9.7446 $12.2715 125-149
Bi-Weekly $611.49 $779.57 $981.72
Monthly $1,325 $1,689 $2,127
Annually $15,899 $20,269 $25,525
Transportation Driver part-time Hourly $8.0255 $10.2326 $12.8857 150-174
Bi-Weekly $642.04 $818.61 $1,030.86
Monthly $1,391 $1,774 $2,234
Annually $16,693 $21,284 $26,802
Hourly $8.4264 $10.7447 $13.5300 175-199
Bi-Weekly $674.11 $859.58 $1,082.40
Monthly $1,461 $1,862 $2,345
Annually $17,527 $22,349 $28,142
Clerk I Hourly $8.8485 $11.2807 $14.2070 200-249
Bi-Weekly $707.88 $902.46 $1,136.56
Monthly $1,534 $1,955 $2,463
Annually $18,405 $23,464 $29,551
Laborer Hourly $9.2906 $11.8446 $14.9166 250-299
Street Sign Technician Bi-Weekly $743.25 $947.57 $1,193.33
Utility Maintenance Worker I Monthly $1,610 $2,053 $2,586
Engineering Aide Annually $19,324 $24,637 $31,027
School Crossing Guard (Part-time)
Clerk II (Library Part-time)
Recreation Aide/Senior Center
Receptionist
Animal Control Officer Hourly $9.7544 $12.4372 $15.6623 300-349
Inter-Library Loan Assistant Bi-Weekly $780.35 $994.98 $1,252.98
Clerk III Monthly $1,691 $2,156 $2,715
Administrative Secretary I Annually $20,289 $25,869 $32,578
Meter Reader Technician
Central Cashier
Utility Maintenance Worker II Hourly $10.2436 $13.0602 $16.4456 350-399
Administrative Secretary II Bi-Weekly $819.49 $1,044.82 $1,315.65
Library Associate - Children's Section Monthly $1,776 $2,264 $2,851
Annually $21,307 $27,165 $34,207
Human Resource Assistant Hourly $10.7542 $13.7131 $17.2680 400-424
Accounting Assistant Bi-Weekly $860.34 $1,097.05 $1,381.44
Administrative Secretary III Monthly $1,864 $2,377 $2,993
Water/Wastewater Operator I Annually $22,369 $28,523 $35,917
Library Associate
10
3
2
7
9
6
5
4
8
PERSONNEL CLASSIFICATION BY POSITION
NON-POLICE
Grade Job Title Pay Period Min Mid Max CCP Range
Truck Driver Hourly $11.2928 $14.3974 $18.1306 425-449
Equipment Operator Public Works Bi-Weekly $903.42 $1,151.79 $1,450.45
Water/Wastewater Operator II Monthly $1,957 $2,496 $3,143
Annually $23,489 $29,947 $37,712
Animal Control Officer II Hourly $11.8566 $15.1177 $19.0367 450-474
Communications Operator I Bi-Weekly $948.53 $1,209.42 $1,522.94
Communications Operator I part-time Monthly $2,055 $2,620 $3,300
Library Sr. Secretary/Associate Annually $24,662 $31,445 $39,596
Senior Sign Technician
Mechanic Hourly $12.4277 $15.8731 $19.9883 475-499
Associate Librarian-Children Bi-Weekly $994.22 $1,269.85 $1,599.06
Monthly $2,154 $2,751 $3,465
Annually $25,850 $33,016 $41,576
Circulation Manager Hourly $13.0710 $16.6670 $20.9882 500-524
Accountant Bi-Weekly $1,045.68 $1,333.36 $1,679.06
Communications Operator II Monthly $2,266 $2,889 $3,638
Engineering Tech I Annually $27,188 $34,667 $43,655
Information Technologist - Library
Reference Librarian Hourly $13.7263 $17.5019 $22.0376 525-549
Code Enforcement Officer Bi-Weekly $1,098.10 $1,400.15 $1,763.01
Administrative Secretary IV Monthly $2,379 $3,034 $3,820
Benefit Specialist Annually $28,551 $36,404 $45,838
Maintenance Operations Coordinator Hourly $14.4118 $18.3753 $23.1385 550-599
Senior Public Works Specialist Bi-Weekly $1,152.94 $1,470.02 $1,851.08
Building Inspector Monthly $2,498 $3,185 $4,011
Crime Victim Liaison Annually $29,977 $38,221 $48,128
Development Coordinator
Senior Program Manager
Executive Secretary Hourly $15.1334 $19.2945 $24.7055 600-649
Fire Captain Bi-Weekly $1,210.67 $1,543.56 $1,976.44
Fire Inspector Monthly $2,623 $3,344 $4,282
Project Manager Annually $31,477 $40,133 $51,387
Deputy Fire Marshal
Engineering Technician II
Warrant Officer/Bailiff
Development Coordinator
Senior Accountant Hourly $15.8896 $20.2594 $25.5111 650-699
Court Administrator Bi-Weekly $1,271.17 $1,620.75 $2,040.89
Monthly $2,754 $3,512 $4,422
Annually $33,050 $42,140 $53,063
12
14
16
18
15
13
11
17
PERSONNEL CLASSIFICATION BY POSITION
NON-POLICE
Grade Job Title Pay Period Min Mid Max CCP Range
Recreation Coordinator Hourly $16.6837 $21.2715 $26.7860 700-749
Safety & Training Coordinator Bi-Weekly $1,334.70 $1,701.72 $2,142.88
Streets & Drainage Superintendent Monthly $2,892 $3,687 $4,643
Water & Wastewater Superintendent Annually $34,702 $44,245 $55,715
Utility Maintenance Superintendent
Parks & Building Maint. Super.
Planner
Assistant Accounting Supervisor
Information Technology Support Specialist
Building Official Hourly $17.5170 $22.3351 $28.1260 750-800
Assistant to the Director Bi-Weekly $1,401.36 $1,786.81 $2,250.08
Monthly $3,036 $3,871 $4,875
Annually $36,435 $46,457 $58,502
Human Resources/Risk Coordinator Hourly $18.3945 $23.4512 $29.5326 801-850
Accounting & Utility Billing Supervisor Bi-Weekly $1,471.56 $1,876.10 $2,362.61
Capital Projects Coordinator Monthly $3,188 $4,065 $5,119
Annually $38,261 $48,778 $61,428
Finance Officer Hourly $19.3131 $25.7605 $31.0091 851-900
Public Safety Info Manager Bi-Weekly $1,545.05 $2,060.84 $2,480.73
Monthly $3,348 $4,465 $5,375
Annually $40,171 $53,582 $64,499
Assistant Public Works Director Hourly $20.2788 $25.8566 $32.5587 900-1000
Library Services Director Bi-Weekly $1,622.30 $2,068.53 $2,604.70
Monthly $3,515 $4,482 $5,644
Annually $42,180 $53,782 $67,722
Economic Development Coordinator Hourly $21.2927 $27.1494 $34.1867 1001-1050
Bi-Weekly $1,703.42 $2,171.95 $2,734.94
Monthly $3,691 $4,706 $5,926
Annually $44,289 $56,471 $71,108
Hourly $22.3573 $28.5068 $35.8960 1051-1100
Bi-Weekly $1,788.58 $2,280.54 $2,871.68
Monthly $3,875 $4,941 $6,222
Annually $46,503 $59,294 $74,664
Deputy Dir. Community Development Hourly $23.4753 $32.0705 $37.6908 1101-1150
Deputy Dir. Public Works Bi-Weekly $1,878.02 $2,565.64 $3,015.26
Monthly $4,069 $5,559 $6,533
Annually $48,829 $66,707 $78,397
Information Technology Manager Hourly $24.6490 $33.6740 $39.5754 1151 - 1200
Bi-Weekly $1,971.92 $2,693.92 $3,166.03
Monthly $4,272 $5,837 $6,860
Annually $51,270 $70,042 $82,317
19
21
20
26
25
24
27
23
22
PERSONNEL CLASSIFICATION BY POSITION
POLICE
Grade Job Title Pay Period Min Mid Max CPP Range
Peace Officer I Hourly $15.4862 $18.8144 $24.0862 450-499
Bi-Weekly $1,238.90 $1,505.15 $1,926.90
Monthly $2,684 $3,261 $4,175
Annually $32,211 $39,134 $50,099
Peace Officer II Hourly $16.2614 $19.7561 $25.2916 500-549
Bi-Weekly $1,300.91 $1,580.49 $2,023.33
(Detective)Monthly $2,819 $3,424 $4,384
Annually $33,824 $41,093 $52,607
Peace Officer III Hourly $17.0727 $20.7431 $26.5569 550-599
Bi-Weekly $1,365.82 $1,659.45 $2,124.55
Monthly $2,959 $3,595 $4,603
Annually $35,511 $43,146 $55,238
Corporal Hourly $17.6070 $22.4502 $28.2680 600 - 649
Assistant Fire Marshal Bi-Weekly $1,408.56 $1,796.02 $2,261.44
Monthly $3,052 $3,891 $4,900
Annually $36,623 $46,696 $58,797
Sergeant Hourly $18.4880 $23.5710 $29.6829 650-699
Bi-Weekly $1,479.04 $1,885.68 $2,374.63
Monthly $3,205 $4,086 $5,145
Annually $38,455 $49,028 $61,740
Hourly $19.4121 $24.7505 $31.1671 700-749
Bi-Weekly $1,552.97 $1,980.04 $2,493.37
Monthly $3,365 $4,290 $5,402
Annually $40,377 $51,481 $64,828
Hourly $20.3818 $25.9865 $32.7247 750-799
Bi-Weekly $1,630.54 $2,078.92 $2,617.98
Monthly $3,533 $4,504 $5,672
Annually $42,394 $54,052 $68,067
Lieutenant Hourly $21.4013 $27.2875 $34.3613 800-849
Bi-Weekly $1,712.10 $2,183.00 $2,748.90
Monthly $3,710 $4,730 $5,956
Annually $44,515 $56,758 $71,472
Commander Hourly $22.4726 $28.6514 $36.0795 850-899
Bi-Weekly $1,797.81 $2,292.11 $2,886.36
Monthly $3,895 $4,966 $6,254
Annually $46,743 $59,595 $75,045
Hourly $23.5962 $30.0848 $39.9535 900-949
Bi-Weekly $1,887.70 $2,406.78 $3,196.28
Monthly $4,090 $5,215 $6,925
Annually $49,080 $62,576 $83,103
Deputy Chief Hourly $24.7760 $31.5890 $39.7777 950-999
Bi-Weekly $1,982.08 $2,527.12 $3,182.22
Monthly $4,295 $5,475 $6,895
Annually $51,534 $65,705 $82,738
12
6
7
8
9
2
3
4
5
10
11
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
GENERAL FUND
Park Dedication Fund - - - - 160,000
Hazard Mitigation Fund 686,118 - - - -
Tax Debt Service Fund 607,153 - - -
Water and Sewer Operation Fund 662,364 715,783 536,837 714,278 760,082
Total 1,955,635 715,783 536,837 714,278 920,082
VEHICLE REPLACEMENT FUND
General Fund 89,589 - - - -
Water Operation Fund 1,738 - - - -
Total 91,327 - - - -
2001 WATER AND SEWER BOND CONSTRUCTION FUND
1999 Water and Sewer Bond Construction Fund - - 10,930 - -
Total - - 10,930 - -
WATER CIP/IMPACT FEE FUNDS
Water and Sewer Operation Fund 446,688 - - - -
Total 446,688 - - - -
WATER AND SEWER REVENUE DEBT FUND
Water and Sewer Operation Fund 1,188,796 1,329,430 1,329,430 1,341,438 2,120,000
Water CIP/Impact Fee Fund 416,650 379,846 284,884 367,838 339,088
Sewer CIP/Impact Fee Fund 163,791 60,314 45,236 60,314 173,543
Total 1,769,237 1,769,590 1,659,550 1,769,590 2,632,631
SEWER CIP/IMPACT FEE FUND
Water and Sewer Operation Fund 29,911 - - - -
Total 29,911 - - - -
Total Transfers From Other Funds 4,292,798 2,485,373 2,207,317 2,483,868 3,552,713
TRANSFERS FROM OTHER FUNDS
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.
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.
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. The Special
Revenue Funds are non-major funds. 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 source 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
three fire stations and Friendswood volunteer fire fighting and emergency medical
services personnel.
Park Land Dedication Fund
This fund is used to account for receipts from developers to build or enhance
neighborhood and community parks. The receipts remain in the fund until such time
as the Community Services department submits a supplemental request 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.
Park Playground Equipment Fund
This fund is used to account for receipts from donations to construct a ____________
___________________________________________________________________
___________________. The receipts will accumulate in the fund until such time as
the Community Services department submits a supplemental request during the
budget preparation process or submits a request to the City Manager and City
Council for a supplemental appropriation to construct the playground.
Hazard Mitigation fund
This fund is used to account for grant revenues used to acquire 136 flood damaged
homes within the City resulting from Tropical Storm Allison flooding on June 5-9,
2001. The grant revenues are recorded in this special revenue fund and then
transferred to the General Fund. Expenditures to purchase and demolish the 136
homes were recorded in the General Fund. This fund will be permanently closed at
the end of fiscal year 2003-04 or 2004-05.
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 most general long-term debt of the City. The Tax
Debt Service Fund is a non-major fund. 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
The City and various other political subdivisions of government which overlap all or a portion
of the City are empowered to incur debt to be paid from revenues raised or to be raised by
taxation against all or a portion of property within the City. Article XI, Section 5 of the Texas
Constitution, provides for an overall limitation for Home Rule Cities of $2.50 per $100
assessed valuation.
The Attorney General of Texas follows a policy, with respect to Home Rule Cities which have
such a $2.50 limitation, of approving ad valorem tax bonds only to the extent that all of such
city’s ad valorem tax debt can be serviced by a debt service tax rate of $1.50 at 90%
collection, or $1.35 per $100 of net assessed value at 100% collection rate. This budget
reflects a debt service tax rate of $.0838 per $100 of net assessed value at 100% collection
rate.
CAPITAL PROJECT FUNDS
The Capital Project Funds are governmental funds used to account for proceeds of the sale
of Texas 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 Capital Projects Funds are major funds. The basis of budgeting for the Capital Projects
Funds is the modified accrual method and is the same as the basis of accounting used in the
Comprehensive Annual Financial Report.
2003 General Obligation Bond Construction Fund
The 2003 General Obligation Bond Construction Fund is used to account for the first
installment of $20,085,000 tax bonds authorized at an election for that purpose held on
February 1, 2003. The 2003 bond sale was approved by City Council on July 21, 2003,
ordinance 2003-15 authorizing the issuance of $8,700,000 City of Friendswood, Texas,
Permanent Improvement Bonds, Series 2003, with delivery on August 21, 2003. The partial
sale included:
Public Safety Facilities $3,782,840
Drainage Improvements 3,167,033
Streets and Thoroughfare Improvements 468,217
Centennial Park 1,281,910
2005 General Obligation Bond Construction Fund
The 2005 General Obligation Bond Construction Fund is used to account for the second
installment of $20,085,000 tax bonds authorized at an election for that purpose held on
February 1, 2003. The 2005 bond sale was approved by City Council on August 15, 2005,
ordinance 2005-23, authorizing the issuance of $9,800,000 City of Friendswood, Texas,
Permanent Improvement and Refunding Bonds, Series 2005, with delivery on September 15,
2005. $7,900,000 in proceeds from the sale of the Bonds will be used for the following
infrastructure improvements:
Public Safety Facilities $3,597,160
Drainage Improvements 2,407,966
Streets and Thoroughfare Improvements 101,784
Centennial Park 1,793,090
NOTE:
It is anticipated City Council will authorize the issuance of a third and final installment of
the voter approved bonds in fiscal year 2006-07.
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.
The 1776 Park Trust Fund basis of accounting is accrual. The basis of budgeting is accrual
with the following exceptions:
Capital equipment and improvements are budgeted as an expense and reclassified for
reporting purposes
Depreciation is not budgeted
ENTERPRISE FUNDS
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 includes the City’s water and
sewer system.
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 Enterprise Funds
basis of accounting is accrual. The basis of budgeting is accrual with the following
exceptions:
Capital equipment and improvements are budgeted as an expense and reclassified for
reporting purposes.
Depreciation is not budgeted
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
relcassifed for reporting purposes
Interfund transfers between the Enterprise Funds are budgeted as income and
expense and reclassified for reporting purposes
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 Enterprise Funds include:
Water and Sewer Operation Fund
1999 Water and Sewer Bond Construction Fund
2000 Water and Sewer Bond Construction Fund
2001 Water and Sewer Bond Construction Fund
2006 Water and Sewer Bond Construction Fund
Water and 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 Water and Sewer Operation Fund basis of
accounting is accrual. The basis of budgeting is accrual with the following exceptions:
Capital equipment and improvements are budgeted as an expense and reclassified for
reporting purposes.
Depreciation is not budgeted
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 Water and Sewer Bond Construction Funds basis of accounting is accrual. The basis of
budgeting is accrual with the following exceptions:
Capital equipment and improvements are budgeted as an expense and reclassified for
reporting purposes.
Depreciation is not budgeted
Interfund transfers between the Enterprise Funds are budgeted as income and
expense and reclassified for reporting purposes
1999 Water and Sewer Bond Construction Fund
The 1999 Water and Sewer Bond Construction Fund is used to account for proceeds on the
sale of water and sewer revenue bonds for system improvements. The bonds were sold on
October 1, 1999 in the amount of $4,945,000.
2000 Water and Sewer Bond Construction Fund
The 2000 Water and Sewer Bond Construction Fund is used to account for proceeds on the
sale of water and sewer revenue bonds for system improvements. The bonds were sold on
May 1, 2000 in the amount of $3,515,000.
2001 Water and Sewer Bond Construction Fund
The 2001 Water and Sewer Bond Construction Fund is used to account for proceeds on the
sale of water and sewer revenue bonds for system improvements. The bonds were sold on
June 1, 2001 in the amount of $6,100,000.
2006 Water and Sewer Bond Construction Fund
It is anticipated City Council will approve authorizing the issuance of $22,850,000 for
City of Friendswood, Texas, Water and Sewer Revenue Bonds during fiscal year 2005-06
as outlined in the Capital Improvement Program. (Reference the Capital Improvement
Plan on pages _______. This fund was established during 2004-05 to record expenditures
on the designated projects as authorized by city council Reimbursement Resolution
_____on _________. The bond sale revenues and expenditures are not included in the
2005-06 budget; however, the debt payment requirement is included in the Water and
Sewer Revenue Debt Service Fund expenditures. An estimated Debt amortization payment
schedule is also included in Section 6, Debt Service.
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 and sewer system improvements. These funds are
combined on the budget schedule on page 3.28.
The Water and Sewer CIP/Impact Fee Funds basis of accounting is accrual. The basis of
budgeting is accrual with the following exceptions:
Interfund transfers between the Enterprise Funds are budgeted as income and
expense and reclassified for reporting purposes
Water CIP/Impact Fee Fund
The Water CIP/Impact Fee Fund is used to account for impact fees assessed and collected on
new development. The impact fees are transferred to the Water and Sewer Revenue Debt
Service Fund to make principal and interest payments on the Water Revenue Debt issued to
construct new water system improvements.
Sewer CIP/Impact Fee Fund
The Sewer CIP/Impact Fee Fund is used to account for impact fees assessed and collected on
new development. The impact fees are transferred to the Water and Sewer Revenue Debt
Service Fund to make principal and interest payments on the Sewer Revenue Debt issued to
construct new sewer system improvements.
WATER AND SEWER REVENUE DEBT SERVICE FUNDS
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 Water and Sewer Revenue Debt Service Fund basis of accounting is accrual. The basis
of budgeting is accrual 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
relcassifed for reporting purposes
Interfund transfers between the Enterprise Funds are budgeted as income and
expense and reclassified for reporting purposes
VEHICLE REPLACEMENT FUND
This internal service fund established in fiscal year 2001-02 with startup funds, in the amount
of $120,188, borrowed from General Fund to be 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. Vehicle life for each vehicle type is as follows:
Life Vehicle Types
3 Police Patrol Vehicles
10 Police Non-Patrol
10 Cars, Light Trucks, SUVs
15 Heavy Duty Trucks, Vans, Coaches
Lease payments are calculated for each vehicle by dividing the most recent replacement cost
budget by the vehicle life and begun in the fiscal year following the vehicle purchase. The
final lease payment is made in the fiscal year the vehicle is replaced. Future replacement
costs are calculated on a base cost in the current year, revised as needed each year, plus 2%
added cumulatively each year thereafter.
The vehicles are inventoried at the beginning of the budget preparation process each fiscal
year and adjustments made to replacement years based upon the above criteria. An analysis
of police patrol vehicles during the first two and one-half years on The Plan has revealed the
replacement schedule for this type of vehicle can be extended from 3 to 3 ½, and in some
cases 4, years, then be rotated to a non-patrol status, replacing older non-patrol vehicles. This
rotation ensures the fleet is maintained at the highest level possible.
The Vehicle Replacement Fund basis of accounting is accrual. The basis of budgeting is
accrual with the following exceptions:
Capital equipment and improvements are budgeted as an expense and reclassified for
reporting purposes.
Depreciation is not budgeted
Interfund transfers between the Vehicle Replacement Fund and Water and Sewer
Operation Fund are budgeted as income and expense and reclassified for reporting
purposes.
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.
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 source 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 equipment for three
fire stations and Friendswood volunteer fire fighting and emergency medical services
personnel.
Park Land Dedication Fund
This fund is used to account for receipts from developers to build or enhance
neighborhood and community parks. The receipts remain in the fund until such time
as the Community Services department submits a supplemental request 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.
Hazard Mitigation Fund
This fund is used to account for grant revenues used to acquire 136 flood damaged
homes within the City resulting from Tropical Storm Allison flooding on June 5-9,
2001. The grant revenues are recorded in this special revenue fund and then
transferred to the General Fund. Expenditures to purchase and demolish the homes
are recorded in the General Fund.
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
The City and various other political subdivisions of government which overlap all or a portion
of the City are empowered to incur debt to be paid from revenues raised or to be raised by
taxation against all or a portion of property within the City. Article XI, Section 5 of the Texas
Constitution, provides for an overall limitation for Home Rule Cities of $2.50 per $100
assessed valuation.
The Attorney General of Texas follows a policy, with respect to Home Rule Cities which have
such a $2.50 limitation, of approving ad valorem tax bonds only to the extent that all of such
city’s ad valorem tax debt can be serviced by a debt service tax rate of $1.50 at 90%
collection, or $1.35 per $100 of net assessed value at 100% collection rate. This budget
reflects a debt service tax rate of $.0838 per $100 of net assessed value at 100% collection
rate.
CAPITAL PROJECT FUND
The Capital Project Fund is used to account for proceeds on the sale of Texas 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 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.
2003 General Obligation Bond Construction Fund
The 2003 General Obligation Bond Construction Fund is used to account for the partial sale
of these bonds. The bond sale was approved by City Council on July 21, 2003, ordinance
2003-15 authorizing the issuance of $8,700,000 City of Friendswood, Texas, Permanent
Improvement Bonds, Series 2003, with delivery on August 21, 2003. The partial sale
included:
Public Safety Facility $3,782,840
Drainage Improvements 3,167,033
Streets and Thoroughfare Improvements 468,217
Centennial Park 1,281,910
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
relcassifed 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
1999 Water and Sewer Bond Construction Fund
2000 Water and Sewer Bond Construction Fund
2001 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.
1999 Water and Sewer Bond Construction Fund
The 1999 Water and Sewer Bond Construction Fund is used to account for proceeds on the
sale of water and sewer revenue bonds for system improvements. The bonds were sold on
October 1, 1999 in the amount of $4,945,000.
2000 Water and Sewer Bond Construction Fund
The 2000 Water and Sewer Bond Construction Fund is used to account for proceeds on the
sale of water and sewer revenue bonds for system improvements. The bonds were sold on
May 1, 2000 in the amount of $3,515,000.
2001 Water and Sewer Bond Construction Fund
The 2001 Water and Sewer Bond Construction Fund is used to account for proceeds on the
sale of water and sewer revenue bonds for system improvements. The bonds were sold on
June 1, 2001 in the amount of $6,100,000.
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. These funds are combined
on the budget schedule on page 3.24.
The basis of budgeting also uses the accrual basis with the following exceptions:
Interfund transfers between the Enterprise Funds are budgeted as income and
expense and reclassified for reporting purposes
Water CIP/Impact Fee Fund
The Water CIP/Impact Fee Fund is used to account for impact fees assessed and collected on
new development. The impact fees are transferred to the Water and Sewer Revenue Debt
Service Fund to make principal and interest payments on the Water Revenue Debt issued to
construct new water system improvements.
Sewer CIP/Impact Fee Fund
The Sewer CIP/Impact Fee Fund is used to account for impact fees assessed and collected on
new development. The impact fees are transferred to the Water and Sewer Revenue Debt
Service Fund to make principal and interest payments on the Sewer Revenue Debt issued to
construct new sewer system improvements.
WATER AND SEWER REVENUE DEBT SERVICE FUNDS
The Water and Sewer Revenue Debt Service Fund is used to account for payment of
principal and interest on all enterprise fund general 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
relcassifed for reporting purposes
Interfund transfers between the Enterprise Funds are budgeted as income and
expense and reclassified for reporting purposes
VEHICLE REPLACEMENT FUND
This internal service fund established in fiscal year 2001-02 with startup funds, in the amount
of $120,188, borrowed from General Fund to be 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 Vehicle Types
3 Police Patrol Vehicles
8 Police Non-Patrol
10 Cars, Light Trucks, SUVs
15 Heavy Duty Trucks, Vans, Coaches
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
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 with
$10,000. The funds are invested and the interest earned is used to maintain the park.
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
FUND SCHEDULES
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.
GOVERNMENTAL FUNDS
The City maintains eight governmental funds. All governmental funds are budgeted and are presented
separately. Each fund schedule includes revenues and expenditures for fiscal year 2002-03 actual; 2003-
04 adopted and forecasted budget as well as year-to-date actual thru June; and, 2004-05 adopted budget.
Changes in fund balances for 2004-05 are presented for all funds. The General Fund and Capital Projects
Fund are considered to be major funds. The other six 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 community services.)
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 four Special Revenue
Funds.
Police Investigation Fund
Fire/EMS Donation Fund
Park Land Dedication Fund
Park Playground Equipment Fund
Hazard Mitigation fund
TAX DEBT SERVICE FUND
The Tax Debt Service Fund is a governmental fund used to account for property taxes levied for
payment of principal and interest on general long-term debt of the City.
CAPITAL PROJECT FUNDS
The Capital Project Funds are governmental funds used to account for proceeds of the sale of
Texas Permanent Improvement Bonds.
2003 General Obligation Bond Construction Fund
2005 General Obligation Bond Construction Fund
FUND SCHEDULES
GOVERNMENTAL FUNDS
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.
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 are listed below. 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 includes 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
1999 Water and Sewer Bond Construction Fund
2000 Water and Sewer Bond Construction Fund
2001 Water and Sewer Bond Construction Fund
2006 Water and Sewer Bond Construction Fund
Water and 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.
Vehicle Replacement Fund
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
REVENUES
Taxes 13,688,738 14,245,490 12,948,827 14,245,490 15,086,450
Permits and Licenses 620,960 424,196 379,386 424,196 388,056
Intergovernmental Revenues 561,324 525,673 276,962 523,955 1,130,086
Charges for Services 7,220,968 7,257,760 4,484,297 7,245,752 8,235,885
Fines 771,892 602,100 653,258 602,100 755,800
Interest 319,737 155,400 136,418 155,400 101,353
VRF Reimbursements 265,002 283,747 283,747 283,747 282,951
Alternate Funding Proceeds 8,722,369 - - - -
Miscellaneous Receipts 1,294,955 480,450 427,748 482,426 527,000
TOTAL REVENUES 33,465,945 23,974,816 19,590,643 23,963,066 26,507,581
EXPENDITURES
General Government 3,329,029 3,651,928 2,566,637 3,726,636 3,815,251
Public Safety 5,684,312 6,163,372 4,291,074 6,172,174 7,278,505
Community Development
and Public Works 6,719,865 6,314,837 4,030,819 6,370,612 6,396,768
Community Services 2,649,931 2,607,880 1,830,146 2,602,453 2,691,699
Vehicle Replacement Fund 321,622 251,850 252,627 251,850 132,427
Capital Improvements 6,172,180 1,372,739 3,955,289 11,873,133 2,226,972
Debt Service 2,452,004 3,361,846 2,027,741 3,361,846 4,709,072
TOTAL EXPENDITURES 27,328,943 23,724,452 18,954,333 34,358,704 27,250,694
RESERVES 28,607 ****
TOTAL EXPENDITURES
AND RESERVES 27,357,550 23,724,452 18,954,333 34,358,704 27,250,694
REVENUES OVER (UNDER)
EXPENDITURES AND RESERVES (743,113)
BEGINNING FUND BALANCE 1,307,902
ENDING FUND BALANCE **564,789
*Blackhawk wastewater treatment plant reserves included in Sewer Operations division beginning in 03-04.
**
BUDGET SUMMARY
Includes $15,315 in General Fund; $1,327 in Police Investigation Fund; $24,928 in Fire/EMS Donation Fund;
$77,306 in Park Land Dedication Fund; $294,664 in Tax Debt Service Fund; $150,524 in Vehicle
Replacement Fund; $305 in Water and Sewer Operations Fund; and, $420 in Water and Sewer Revenue
Debt Service Fund.
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
REVENUES
Taxes
Property 8,465,368 9,285,678 9,310,065 9,285,678 9,818,190
Sales 2,875,071 2,500,000 1,652,816 2,500,000 2,700,000
Franchise 1,058,726 1,050,000 571,543 1,050,000 1,076,000
Mixed Drink 9,727 7,000 7,736 7,000 9,000
Total 12,408,892 12,842,678 11,542,160 12,842,678 13,603,190
Permits and Licenses
Nonbusiness Licenses and Permits 610,740 421,596 374,890 421,596 383,506
Communication Licenses 5,420 - 847 - -
Other Permits 4,800 2,600 3,649 2,600 4,550
Total 620,960 424,196 379,386 424,196 388,056
Intergovernmental Revenue
Federal Grants 111,667 224,724 70,037 224,724 729,093
State Grants 374,089 217,662 102,346 215,944 297,608
Local Grants and Revenues 53,725 83,287 104,579 83,287 103,385
Total 539,481 525,673 276,962 523,955 1,130,086
Charges for Services
Planning and Subdivision Fees 9,366 6,000 12,970 6,000 6,000
Printing and Duplicating Services 1,310 - 1,560 - 2,000
Animal Control Fees 7,597 3,000 5,170 3,000 7,000
Culture and Recreation Fees 144,474 127,750 112,305 127,750 126,925
Other Services 3,050 4,000 1,192 4,000 2,000
Total 165,797 140,750 133,197 140,750 143,925
Fines and Forfeitures
Court Fines and Fees 724,965 563,100 621,618 563,100 716,800
Library 46,927 39,000 31,640 39,000 39,000
Mowing Lien - - - - -
Total 771,892 602,100 653,258 602,100 755,800
Interest Earned 133,716 85,100 54,524 85,100 68,233
Miscellaneous Receipts
Administrative Fees 91,480 65,600 71,990 65,600 92,300
Insurance Reimbursements 8,355 - 12,497 - 500
Sales 9,885 7,500 6,713 7,500 9,200
Donations 14,102 - 15,855 1,976 10,000
Discounts Taken - - - - -
Miscellaneous Receipts 2,682 - 2,416 - 2,500
Total 126,504 73,100 109,471 75,076 114,500
GENERAL FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
GENERAL FUND
Other Financing Sources
Asset Disposition 15,826 - - - -
Total 15,826 - - - -
TOTAL REVENUES 14,783,068 14,693,597 13,148,958 14,693,855 16,203,790
EXPENDITURES
Mayor & Council 32,045 63,060 37,766 63,060 64,131
City Secretary
Municipal Clerk 208,373 244,899 167,277 244,899 210,303
Election Services 21,826 6,821 6,349 6,821 7,619
Records Management 59,089 46,782 30,827 46,782 50,526
Total 289,288 298,502 204,453 298,502 268,448
City Manager
Administration 373,572 412,743 276,745 432,743 502,074
Legal 112,745 108,152 43,453 115,748 126,503
Economic Development 224,811 387,808 265,536 388,379 244,242
Total 711,128 908,703 585,734 936,870 872,819
Administrative Services
Finance 514,908 542,573 380,466 544,573 591,324
Other Administrative Functions 183,255 209,313 128,980 209,313 203,544
Municipal Court 263,342 289,901 214,294 289,901 324,201
Human Resources 254,455 357,018 227,669 354,760 339,368
Risk Management 115,840 128,787 122,154 129,540 131,817
Information Technology 698,013 562,361 457,781 606,407 717,630
Total 2,029,813 2,089,953 1,531,344 2,134,494 2,307,884
Police
Administration 324,222 378,821 297,898 378,821 409,510
Communications 666,791 654,276 476,230 654,276 696,718
Animal Control 149,447 148,568 105,228 148,568 165,962
Patrol 2,499,286 2,753,689 1,921,558 2,718,046 2,956,851
DOT Patrol 59,327 65,875 49,299 65,875 76,154
Criminal Investigations 799,438 848,167 651,301 876,942 911,855
Total 4,498,511 4,849,396 3,501,514 4,842,528 5,217,050
Friendswood Volunteer Fire Department
* Administration 126,625 126,155 88,428 129,145 458,147
Firefighting Services 163,331 136,938 125,873 149,618 316,796
Emergency Medical Services 84,426 93,846 64,802 93,846 101,131
Total 374,382 356,939 279,103 372,609 876,074
*Fire-City Administration budget moved from Fire Marshal to Friendswood Volunteer Fire Department in 2004-05.
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
GENERAL FUND
Fire Marshal
Administration 267,196 248,580 187,793 257,680 260,873
* Fire - City Administration 245,248 361,060 229,816 351,960 -
Emergency Management 154,839 197,397 44,074 197,397 765,583
Total 667,283 807,037 461,683 807,037 1,026,456
Community Development/Public Works
CD/PW Administration 156,103 161,902 116,252 161,902 171,504
Community Development
Administration 121,403 123,813 92,474 123,813 130,843
Planning and Zoning 101,571 123,094 84,535 123,094 128,616
Inspection 388,944 403,047 278,585 403,047 444,944
Engineering 78,342 61,609 24,408 80,977 59,254
Hazard Mitigation 518,800 - - - -
Public Works
Street and Sidewalk Operations 759,329 855,886 537,391 863,374 886,321
Drainage Operations 368,552 347,577 247,107 351,895 324,206
Sanitation Operations 2,496 3,135 - 3,135 3,195
CIP Administration 65,263 72,997 50,303 72,997 76,052
Total 2,560,803 2,153,060 1,431,055 2,184,234 2,224,935
Community Services
Administration 244,659 172,819 136,549 172,819 182,600
Library 636,671 674,986 477,884 681,236 704,568
Library Board 41,516 42,000 18,190 44,211 42,000
Recreation Programs
Administration 83,521 83,597 70,453 83,597 88,007
July 4th Program 48,422 51,911 37,097 51,911 52,271
Summer Day Camp 50,365 46,233 18,005 46,233 46,424
Stevenson Park Swimming Pool 82,634 87,034 48,537 87,198 88,180
Senior Activity Center 82,575 89,158 60,134 89,158 94,172
Community Appearance Board 7,743 17,574 18,095 25,024 17,909
Parks
Administration 432,429 406,686 332,426 406,686 427,975
Stevenson Park 19,815 49,241 17,191 49,241 24,159
1776 Memorial Park 1,949 273 28 273 278
Renwick Park 69,672 55,995 60,494 46,995 72,390
Leavesley Park 26,646 29,273 11,379 29,273 29,263
Old City Park 2,193 8,667 4,210 8,667 7,952
Centennial Park 61,808 69,635 50,240 69,635 76,609
Lake Friendswood Park 600 877 - 877 894
Friendswood Sports Park 91,949 84,885 72,919 93,885 124,026
Allison Buy Out Properties 64,546 52,460 47,275 52,460 53,457
Facility Operations 600,218 584,576 349,040 563,074 558,565
Total 2,649,931 2,607,880 1,830,146 2,602,453 2,691,699
*Fire-City Administration budget moved from Fire Marshal to Friendswood Volunteer Fire Department in 2004-05.
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
GENERAL FUND
13,813,184 14,134,530 9,862,798 14,241,787 15,549,496
Improvements and Major Repairs
Street and Sidewalk 1,264,532 798,739 928,979 1,656,904 400,678
Drainage 108,673 - - - 847,322
Parks 106,416 134,000 188,586 411,100 291,112
Facility 69,664 - 66,019 86,600 33,700
TOTAL IMPROVEMENTS
AND MAJOR REPAIRS 1,549,285 932,739 1,183,584 2,154,604 1,572,812
TOTAL EXPENDITURES 15,362,469 15,067,269 11,046,382 16,396,391 17,122,308
REVENUES OVER (UNDER) EXPENDITURES (918,518)
OPERATING TRANSFERS IN 920,082
REVENUES OVER (UNDER)
EXPENDITURES AND TRANSFERS 1,564
BEGINNING FUND BALANCE **13,751
ENDING FUND BALANCE ***15,315
**
***
The beginning fund balance amount of $13,751 was reserved in previous fiscal years to replace the budgeted
election equipment included in Administrative Services department, Information Technology division.
The total General fund undesignated fund balance is projected to exceed $3.5 million at September 30, 2005.
TOTAL OPERATIONS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
REVENUES
Federal Government - - - - -
State Government - - - - -
Miscellaneous Receipts 216 - - - -
Interest 166 - 49 - -
TOTAL REVENUES 382 - 49 - -
EXPENDITURES
Public Safety
Police
Criminal Investigations - - - - 6,425
TOTAL EXPENDITURES - - - - 6,425
REVENUES OVER (UNDER)
EXPENDITURES (6,425)
BEGINNING FUND BALANCE 7,752
ENDING FUND BALANCE *1,327
POLICE INVESTIGATION FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
REVENUES
Donations 220,749 210,000 164,392 210,000 210,000
Interest 2,137 - 686 - -
TOTAL REVENUES 222,886 210,000 165,078 210,000 210,000
OTHER FINANCING SOURCES
Sale of Fixed Assets 15,000 - - - -
15,000 - - - -
237,886 210,000 165,078 210,000 210,000
EXPENDITURES
Public Safety 144,136 150,000 48,774 150,000 152,500
Debt Service 80,572 80,572 80,572 80,572 80,572
TOTAL EXPENDITURES 224,708 230,572 129,346 230,572 233,072
REVENUES OVER (UNDER) EXPENDITURES (23,072)
BEGINNING FUND BALANCE 48,000
ENDING FUND BALANCE 24,928
TOTAL REVENUES AND OTHER
FINANCING SOURCES
TOTAL OTHER FINANCING SERVICES
FIRE/EMS DONATION FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
REVENUES
Neighborhood Parks Fees 16,264 - - - -
Community Parks Fees 53,700 - 33,975 - 52,500
Interest Earned 2,329 - 1,020 - -
TOTAL REVENUES 72,293 - 34,995 - 52,500
EXPENDITURES
Operating Transfers Out - - - - 160,000
TOTAL EXPENDITURES - - - - 160,000
REVENUES OVER (UNDER)(107,500)
EXPENDITURES AND TRANSFERS
BEGINNING FUND BALANCE *184,806
ENDING FUND BALANCE 77,306
*Projected ending fund balance breakdown at September 30, 2005:
Neighborhood Parks $ 42,817
Community P Parks $ 34,489
PARK LAND DEDICATION FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
REVENUES
Federal Government 21,843 - - - -
Insurance Reimbursements 664,275 - 6,600 - -
TOTAL REVENUES 686,118 - 6,600 - -
EXPENDITURES
Operating Transfers Out 686,118 - - - -
TOTAL EXPENDITURES 686,118 - - - -
REVENUES OVER (UNDER)
EXPENDITURES AND TRANSFERS -
BEGINNING FUND BALANCE -
ENDING FUND BALANCE -
This fund will be inactivated as of September 30, 2004.
HAZARD MITIGATION FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
REVENUES
Ad Valorem Taxes 1,279,846 1,402,812 1,406,667 1,402,812 1,483,260
Interest 4,794 - 4,986 - -
TOTAL REVENUES 1,284,640 1,402,812 1,411,653 1,402,812 1,483,260
OTHER FINANCING SOURCES
Bond Proceeds 90,313 - - - -
90,313 - - - -
TOTAL REVENUES AND
OTHER FINANCING SOURCES 1,374,953 1,402,812 1,411,653 1,402,812 1,483,260
EXPENDITURES
Debt Service
Principal 413,205 621,701 373,849 621,701 556,268
Interest 120,708 882,183 296,511 882,183 1,433,421
Fiscal Agent Fees 299 2,000 600 2,000 2,500
Bond Issuance Costs 67,944 - - - -
TOTAL EXPENDITURES 602,156 1,505,884 670,960 1,505,884 1,992,189
OTHER FINANCING USES
Operating Transfers Out 607,153 - - - -
TOTAL OTHER FINANCING USES 607,153 - - - -
REVENUES AND OTHER
FINANCING SOURCES OVER
(UNDER) EXPENDITURES AND
OTHER FINANCING USES (508,929)
BEGINNING FUND BALANCE - - - - 803,593
ENDING FUND BALANCE - - - - 294,664
TAX DEBT SERVICE FUND
TOTAL OTHER
FINANCING SOURCES
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
REVENUES
Interest Earned 13,413 - 43,605 - -
TOTAL REVENUES 13,413 - 43,605 - -
OTHER FINANCING SOURCES
Bond Proceeds 8,632,056 - - - -
TOTAL OTHER FINANCING SOURCES 8,632,056 - - - -
TOTAL REVENUES AND OTHER
FINANCING SOURCES 8,645,469 - 43,605 - -
EXPENDITURES
Capital Improvements
Public Works
Streets and Thoroughfares 192,566 - 288,035 433,362 -
Drainage - - - 2,994,348 -
Parks
Centennial Park - - 210,241 1,271,895 -
Facilities
New Fire Station #4 - - - 404,749 -
Public Safety Facilities 1,110,599 - 465,620 2,237,950 -
TOTAL EXPENDITURES 1,303,165 - 963,896 7,342,304 -
NET REVENES AND OTHER FINANCING
SOURCES OVER/(UNDER) EXPENDITURES -
BEGINNING FUND BALANCE -
ENDING FUND BALANCE -
2003 GO BOND CONSTRUCTION FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
OTHER FINANCING SOURCES
Interest Earned 526 - 157 - -
TOTAL OTHER FINANCING SOURCES 526 - 157 - -
NON-OPERATING EXPENSES
Community Services
Parks and Recreation
Parks Operations
1776 Park Improvements - - - - -
TOTAL NON-OPERATING EXPENSES - - - - -
OTHER FINANCING SOURCES OVER (UNDER)-
NON-OPERATING EXPENSES
BEGINNING FUND BALANCE *-
ENDING FUND BALANCE -
*Ending fund balance at September 30, 2003 is projected to be $25,100.
1776 PARK TRUST FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD
ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
OPERATING REVENUES
Water Revenues 4,096,186 4,259,000 2,295,268 4,259,000 4,096,186
Sewer Revenues 2,455,149 2,417,850 1,645,744 2,417,850 3,431,513
Administrative Fees 151,586 140,000 109,548 140,000 153,500
Sale of Water Meters 53,850 57,350 27,950 57,350 40,000
Miscellaneous Receipts 8,724 - 6,482 - 9,000
TOTAL OPERATING REVENUES 6,765,495 6,874,200 4,084,992 6,874,200 7,730,199
OPERATING EXPENSES
Administrative Services
Finance 188,095 188,812 112,381 190,812 196,620
Risk Management 78,660 102,898 94,959 102,898 105,349
Total Administrative Services 266,755 291,710 207,340 293,710 301,969
Community Development and Public Works
Community Development
Engineering 103,937 115,925 81,010 132,813 124,875
Public Works
Public Works Administration 132,268 155,419 123,300 155,419 161,558
Water Operations 1,542,240 1,851,475 1,033,323 1,852,569 1,812,913
Sewer Operations 1,700,494 1,836,042 1,204,363 1,841,156 1,859,260
Utility Customer Service 126,557 138,049 111,481 139,554 144,360
Total Public Works 3,501,559 3,980,985 2,472,467 3,988,698 3,978,091
CIP Administration 76,967 64,867 46,287 64,867 68,867
and Public Works 3,682,463 4,161,777 2,599,764 4,186,378 4,171,833
TOTAL OPERATING EXPENSES 3,949,218 4,453,487 2,807,104 4,480,088 4,473,802
OPERATING INCOME 2,816,278 2,420,713 1,277,888 2,394,112 3,256,397
WATER AND SEWER OPERATION FUND
Total Community Development
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD
ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
WATER AND SEWER OPERATION FUND
NON-OPERATING
REVENUES (EXPENSES)
Interest Earned 83,912 64,000 21,264 64,000 27,100
Rental Revenue 1,313 500 - 500 1,050
Asset Disposition 2,740 - - - -
Capital Improvements (1,214,135) (440,000) (405,025) (1,044,051) (654,160)
Operating Transfers In/(Out)(2,329,497) (2,045,213) (1,866,267) (2,055,716) (2,880,082)
Reserves (28,607) ****
TOTAL NON-OPERATING
REVENUES (EXPENSES)(3,484,274) (2,420,713) (2,250,028) (3,035,267) (3,506,092)
NET INCOME (667,996) - (972,140) (641,155) (249,695)
BEGINNING RETAINED EARNINGS **250,000
ENDING RETAINED EARNINGS ***305
*
**
***
In accordance with the City's Financial Policies, $250,000 of the funds in excess of the 90-day operating reserve is
budgeted for 2004-05 Water and Sewer utility capital improvements.
The total Water and Sewer Operation Fund undesignated retained earnings is projected to exceed $3.5 million at
September 30, 2005.
Blackhawk wastewater treatment plant reserves included in Sewer Operations in Fiscal Year 2003-04.
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
NON-OPERATING REVENUES
Interest Earned 40,694 - 1,722 - -
TOTAL NON-OPERATING REVENUES 40,694 - 1,722 - -
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Distribution System Improvements 164,416 - - - -
Collection System Improvements 68,162 - 290,219 229,074 -
Transfers to 2001 Water and Sewer
Bond Construction Fund - - 10,930 - -
TOTAL CAPITAL FINANCING ACTIVITIES 232,578 - 301,149 229,074 -
NET INCOME -
BEGINNING RETAINED EARNINGS -
ENDING RETAINED EARNINGS *-
*Ending retained earnings is projected to be zero at September 30, 2004.
1999 WATER AND SEWER BOND CONSTRUCTION FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
NON-OPERATING REVENUES
Interest Earned 2,436 - 623 - -
Bond Proceeds - - - - -
TOTAL NON-OPERATING REVENUES 2,436 - 623 - -
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Distribution System Improvements 68,794 - 117,140 129,296 -
TOTAL CAPITAL FINANCING ACTIVITIES 68,794 - 117,140 129,296 -
NET INCOME -
BEGINNING RETAINED EARNINGS -
ENDING RETAINED EARNINGS *-
*Ending retained earnings is projected to be zero at September 30, 2004.
2000 WATER AND SEWER BOND CONSTRUCTION FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
NON-OPERATING REVENUES
Interest Earned 22,461 3,333
Transfer from 1999 Water and Sewer
Bond Construction Fund - - 10,930 - -
TOTAL NON-OPERATING REVENUES 22,461 - 14,263 - -
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Distribution System Improvements 1,604,777 - - - -
Collection System Improvements 126,051 - - - -
TOTAL CAPITAL FINANCING ACTIVITIES 1,804,223 - 995,425 973,804 -
NET INCOME -
BEGINNING RETAINED EARNINGS -
ENDING RETAINED EARNINGS *-
*Ending retained earnings is projected to be zero at September 30, 2004.
2001 WATER AND SEWER BOND CONSTRUCTION FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
NON-OPERATING REVENUES
Impact Fees 433,872 440,160 376,113 428,152 511,761
Interest 1,322 - 765 - 870
Operating Transfers In 476,599 - - - -
TOTAL NON-OPERATING REVENUES 911,792 440,160 376,878 428,152 512,631
NON-OPERATING EXPENSES
Prior Year Impact Fee Refunds 476,599 - - - -
Operating Transfers Out 580,441 440,160 330,120 428,152 512,631
TOTAL NON-OPERATING EXPENSES 1,057,040 440,160 330,120 428,152 512,631
NET INCOME -
BEGINNING RETAINED EARNINGS -
ENDING RETAINED EARNINGS *-
*Ending retained earnings is projected to be zero at September 30, 2004.
WATER AND SEWER CIP/IMPACT FEE FUNDS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD
ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
NON-OPERATING REVENUES
Impact Fees 351,980 379,846 258,953 367,838 338,668
Interest 491 - 300 - 420
Operating Transfers In 446,688 - - - -
TOTAL NON-OPERATING REVENUES 799,158 379,846 259,253 367,838 339,088
NON-OPERATING EXPENSES
Prior Year Impact Fee Refunds 446,688 - - - -
Operating Transfers Out 416,650 379,846 284,884 367,838 339,088
TOTAL NON-OPERATING EXPENSES 863,338 379,846 284,884 367,838 339,088
NET INCOME -
BEGINNING RETAINED EARNINGS -
ENDING RETAINED EARNINGS -
WATER CIP/IMPACT FEE FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD
ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
NON-OPERATING REVENUES
Impact Fees 81,892 60,314 117,160 60,314 173,093
Interest 831 - 465 - 450
Operating Transfers In 29,911 - - - -
TOTAL NON-OPERATING REVENUES 112,634 60,314 117,625 60,314 173,543
NON-OPERATING EXPENSES
Prior Year Impact Fee Refunds 29,911 - - - -
Operating Transfers Out 163,791 60,314 45,236 60,314 173,543
TOTAL NON-OPERATING EXPENSES 193,702 60,314 45,236 60,314 173,543
NET INCOME -
BEGINNING RETAINED EARNINGS -
ENDING RETAINED EARNINGS -
SEWER CIP/IMPACT FEE FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
NON-OPERATING REVENUES
Interest 9,809 5,800 3,599 5,800 4,100
Operating Transfers In 1,769,237 1,769,590 1,659,550 1,769,590 2,632,631
TOTAL NON-OPERATING REVENUES 1,779,046 1,775,390 1,663,149 1,775,390 2,636,731
NON-OPERATING EXPENSES
Debt Service
Principal 704,754 736,430 736,430 736,430 848,231
Interest 1,060,658 1,020,504 537,279 1,020,504 1,783,080
Paying Agent Fees 3,863 5,000 2,500 5,000 5,000
Issuance Costs - 13,456 - 13,456 -
TOTAL NON-OPERATING EXPENSES 1,769,276 1,775,390 1,276,209 1,775,390 2,636,311
NET INCOME 420
BEGINNING RETAINED EARNINGS -
ENDING RETAINED EARNINGS 420
WATER AND SEWER REVENUE DEBT SERVICE FUND
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
OTHER FINANCING SOURCES
Department Lease Revenues 265,002 283,747 283,747 283,747 282,951
Asset Disposition 7,385 - 3,305 - -
Insurance Reimbursements 28,100 - - - -
Interest 710 - 85 - -
Interfund Transfers In *91,327 - - - -
TOTAL OTHER FINANCING SOURCES 392,524 283,747 287,137 283,747 282,951
OPERATING EXPENSES
Vehicle Replacement Plan
Vehicle Equipment 321,622 251,850 252,627 251,850 132,427
TOTAL OPERATING EXPENSES 321,622 251,850 252,627 251,850 132,427
OTHER FINANCING SOURCES
OVER (UNDER) OPERATING EXPENSES 150,524
BEGINNING FUND BALANCE -
ENDING FUND BALANCE **150,524
*
**
VEHICLE REPLACEMENT FUND
New fund established in FY 2002 to purchase vehicles costing less than $50,000. Budgeted startup funds of
$120,188 borrowed from General Fund to be paid back during fiscal years 2003 and 2004. $60,000 was repaid in
FY 2003 and $60,188 repaid in FY 2004.
The interfund transfers reflect budgets moved from General Fund and Water and Sewer Operation Fund to purchase
new and upgraded vehicles and unscheduled replacement of vehicles due to accidents.
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
32,045 63,060 37,766 63,060 64,131
MAYOR AND COUNCIL
BOARDS, COMMITTEES
AND COMMISSIONS
CITY SECRETARY CITY ATTORNEY CITY MANAGER MUNICIPAL
JUDGE
CITY
PROSECUTOR
MAYOR AND COUNCIL
001-0101-411
CITIZENS OF FRIENDSWOOD
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 266 248 0 248 124
Supplies 2,709 2,084 3,845 2,084 5,124
Services 29,070 60,728 33,921 60,728 58,883
Capital 0 0 0 0 0
Total 32,045 63,060 37,766 63,060 64,131
MAYOR AND COUNCIL
GOVERNING BODY
BOARDS, COMMITTEES
AND COMMISSIONS
CITY MANAGER
RONALD E. COX
CITY SECRETARY
DELORIS A. MCKENZIE
MUNICIPAL JUDGE
JAMES W. WOLTZ
RICHARD P. FLAKE
CITY PROSECUTOR
STEPHEN W. BAKER
DENNIS R. BETTISON
CITY COUNCIL
MAYOR
KIMBALL W. BRIZENDINE
COUNCILMEMBER
LAURA S. EWING
JERRY ERICSSON
TRACY F. GOZA
DAVID J. H. SMITH
SHANNON L. KIMMEL
MEL P. MEASELES
CITIZENS OF FRIENDSWOOD
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
289,288 298,502 204,453 298,502 268,448
CITY SECRETARY
MUNICIPAL CLERK
001-0201-411
ELECTION SERVICES
001-0202-414
RECORDS MANAGEMENT
001-0203-419
CITY SECRETARY
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 176,982 182,847 136,879 182,847 191,082
Supplies 2,985 4,662 2,138 8,929 4,750
Maintenance 0 960 0 960 978
Services 28,406 56,430 28,260 52,163 13,493
Capital 0 0 0 0 0
Total 208,373 244,899 167,277 244,899 210,303
CITY SECRETARY
MUNICIPAL CLERK
ADMINISTRATIVE SECRETARY III
LINDA S. THORNTON
ADMINISTRATIVE SECRETARY II
KARLA K. FOSTER
CITY SECRETARY
DELORIS A. MCKENZIE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 1,277 1,779 1,557 1,779 1,241
Supplies 25 976 89 976 395
Maintenance 2,381 399 0 399 0
Services 18,143 3,667 4,703 3,667 5,983
Other 0 0 0 0 0
Total 21,826 6,821 6,349 6,821 7,619
CITY SECRETARY
ELECTION SERVICES
ADMINISTRATIVE SECRETARY III
LINDA S. THORNTON
ADMINISTRATIVE SECRETARY I
MELINDA K. WELSH
ADMINISTRATIVE SECRETARY II
KARLA K. FOSTER
CITY SECRETARY
DELORIS A. MCKENZIE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 44,448 41,431 27,952 41,431 43,353
Supplies 711 944 78 944 861
Services 2,931 4,407 2,797 4,407 6,312
Capital 10,999 0 0 0 0
Total 59,089 46,782 30,827 46,782 50,526
CITY SECRETARY
RECORDS MANAGEMENT
ADMINISTRATIVE SECRETARY I
MELINDA K. WELSH
CITY SECRETARY / RECORDS MANAGER
DELORIS A. MCKENZIE
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
711,128 908,703 585,734 936,870 872,819
CITY MANAGER
ADMINISTRATIVE
SERVICES
POLICE
FIRE MARSHAL/
EMERGENCY
MANAGEMENT
ADMINISTRATION
001-0301-413
LEGAL
001-0302-415
ECONOMIC DEVELOPMENT
001-0303-419
COMMUNITY
DEVELOPMENT AND
PUBLIC WORKS
COMMUNITY SERVICES
CITY MANAGER
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 303,682 325,050 232,779 325,050 344,186
Supplies 5,439 6,652 4,444 6,652 11,540
Maintenance 0 0 0 0 0
Services 64,451 81,041 39,522 101,041 146,348
Capital 0 0 0 0 0
Total 373,572 412,743 276,745 432,743 502,074
CITY MANAGER
ADMINISTRATION
ADMINISTRATIVE
ASSISTANT TO
CITY MANAGER
CHRISTAL L. KLIEWER
ADMINISTRATIVE
SECRETARY II
CARRIE A. JONES
VOE STUDENT
JENNIFER M. BRIDGER
PART-TIME
EXECUTIVE
SECRETARY
TONI S. YEAGER
CITY
MANAGER
RONALD E. COX
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Supplies 0 0 0 0 0
Services 112,745 108,152 43,453 115,748 126,503
Total 112,745 108,152 43,453 115,748 126,503
CITY MANAGER
LEGAL
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 81,940 86,311 61,453 86,311 90,388
Supplies 5,552 10,281 7,145 18,852 17,766
Services 137,319 291,216 196,938 283,216 136,088
Capital 0 0 0 0 0
Total 224,811 387,808 265,536 388,379 244,242
CITY MANAGER
ECONOMIC DEVELOPMENT
ECONOMIC DEVELOPMENT
COORDINATOR
KAREN L. CAPPS
CITY MANAGER
RONALD E. COX
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
2,296,568 2,381,663 1,738,684 2,428,204 2,609,853
ADMINISTRATIVE SERVICES
ACCOUNTING
001-0401-415
PAYROLL
REPORTING
001-0401-415
CASH
MANAGEMENT
001-0401-415
BUDGET
001-0401-415
OTHER
ADMINISTRATIVE
FUNCTIONS
001 0406 415
FINANCE
BILLING &
COLLECTIONS
401-0401-415
UTILITY BILLING
PERSONNEL
001-0410-415
RISK MANAGEMENT
INSURANCE
001-0412-415
401-0412-415
RISK MANAGEMENT
SAFETY
001-0412-415
PAYROLL
PROCESSING
001-0410-415
HUMAN RESOURCES
ADMINISTRATION
001-0409-412
WARRANTS
001-0409-412
MUNICIPAL COURT
CITY HALL
COMPUTER SYSTEM
001-0416-419
POLICE COMPUTER
SYSTEM
001-0416-419
CITY NETWORK
001-0416-419
LIBRARY
COMPUTER SYSTEM
001-0416-419
INFORMATION
TECHNOLOGY
ADMINISTRATIVE
SERVICES
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 471,271 478,761 334,644 478,761 502,298
Supplies 8,281 14,502 5,920 14,502 14,778
Maintenance 284 273 125 273 278
Services 35,072 49,037 39,777 51,037 73,970
Capital 0 0 0 0 0
Total 514,908 542,573 380,466 544,573 591,324
ADMINISTRATIVE SERVICES
FINANCE
GENERAL FUND
VOE STUDENT
VACANT POSITION (1)
PART-TIME
FINANCE OFFICER
LYNN J. BUCHER
ACCOUNTANT
VACANT POSITION (1)
ACCOUNTING ASSISTANT
KAREN J. KEESLER
KIMBERLY C. RAMIREZ
ASSISTANT ACCOUNTING
SUPERVISOR
TED G. BEASON
ACCOUNTING AND UTILITY
BILLING SUPERVISOR
CINDY S. EDGE
DIRECTOR OF
ADMINISTRATIVE SERVICES
ROGER C. ROECKER
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 91,610 111,926 73,688 111,926 117,023
Supplies 38,632 21,071 18,742 21,071 21,472
Maintenance 477 0 585 0 0
Capital 0 0 0 0 0
Services 41,619 27,815 19,396 29,815 29,593
Other 15,757 28,000 (30)28,000 28,532
Total 188,095 188,812 112,381 190,812 196,620
ADMINISTRATIVE SERVICES
FINANCE
WATER AND SEWER FUND
UTILITY BILLING
ACCOUNTING ASSISTANT
STEPHANIE K. MORRIS
CLERK III
JULIE L. HOLTJE
MELINDA BORREGO
ACCOUNTING AND UTILITY
BILLING SUPERVISOR
CINDY S. EDGE
DIRECTOR OF
ADMINISTRATIVE SERVICES
ROGER C. ROECKER
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Services 147,022 170,041 96,164 170,041 164,272
Other 36,233 39,272 32,816 39,272 39,272
Total 183,255 209,313 128,980 209,313 203,544
ADMINISTRATIVE SERVICES
OTHER ADMINISTRATIVE FUNCTIONS
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 233,474 252,812 182,786 252,812 296,596
Supplies 11,890 13,431 11,594 13,431 13,602
Maintenance 118 531 459 531 542
Services 17,860 23,127 19,455 23,127 13,461
Capital 0 0 0 0 0
Total 263,342 289,901 214,294 289,901 324,201
ADMINISTRATIVE SERVICES
MUNICIPAL COURT
PRESIDING JUDGE
JAMES W. WOLTZ
ASSOCIATE JUDGE
RICHARD P. FLAKE
PROSECUTORS
STEPHEN W. BAKER
DENNIS R. BETTISON
MAGISTRATES
ROBERT J. BARFIELD
STEPHEN W. BAKER
RICHARD P. FLAKE
KATHLEEN M. McCUMBER
JAMES W. WOLTZ WARRANT
OFFICER/BAILIFF
FRANK A. SCALISE
CLERK III
JANE B. BRASHIER
PATRICIA A. RIFFEL
MUNICIPAL COURT
ADMINISTRATOR
KAREN D. RENFROW
DIRECTOR OF
ADMINISTRATIVE SERVICES
ROGER C. ROECKER
CITY MANAGER
RONALD E. COX
MAYOR
AND
CITY COUNCIL
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 200,409 268,293 172,219 268,293 257,046
Supplies 6,934 8,395 10,338 9,147 8,554
Maintenance 0 0 0 0 0
Services 47,112 80,330 45,112 77,320 73,768
Capital 0 0 0 0 0
Total 254,455 357,018 227,669 354,760 339,368
ADMINISTRATIVE SERVICES
HUMAN RESOURCES
ADMINISTRATIVE ASSISTANT
DENISE A. REDMAN
HUMAN RESOURCES ASSISTANT
CAROLYN J. SMITH
PBX / RECEPTIONIST
LYNDIA D. BOGGS
TRAINING AND BENEFITS SPECIALST
MAYRA A. PADILLA
HUMAN RESOURCES
COORDINATOR/RISK MANAGER
WILLIAM G. BENDER
DIRECTOR OF
ADMINISTRATIVE SERVICES
ROGER C. ROECKER
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 27,795 26,395 20,346 26,395 27,733
Supplies 2,537 1,450 1,453 2,203 1,477
Services 85,508 100,942 100,305 100,942 102,607Capital005000
Total 115,840 128,787 122,154 129,540 131,817
ADMINISTRATIVE SERVICES
RISK MANAGEMENT
GENERAL FUND
SAFETY AND TRAINING
COORDINATOR
NORMAN M. STUART III
ONE-HALF
HUMAN RESOURCES
COORDINATOR/RISK
MANAGER
WILLIAM G. BENDER
DIRECTOR OF
ADMINISTRATIVE
SERVICES
ROGER C. ROECKER
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 25,283 26,214 20,343 26,214 27,461
Supplies 1,385 900 489 900 917
Services 51,992 75,784 74,127 75,784 76,971
Capital 0 0 0 0 0
Total 78,660 102,898 94,959 102,898 105,349
ADMINISTRATIVE SERVICES
RISK MANAGEMENT
WATER AND SEWER FUND
SAFETY AND TRAINING
COORDINATOR
NORMAN M. STUART III
ONE-HALF
HUMAN RESOURCES
COORDINATOR/RISK
MANAGER
WILLIAM G. BENDER
DIRECTOR OF
ADMINISTRATIVE
SERVICES
ROGER C. ROECKER
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 155,293 163,734 120,696 163,734 214,305
Supplies 38,429 26,976 44,542 51,387 32,466
Maintenance 40,971 42,000 35,871 42,000 42,798
Services 299,804 225,251 251,421 329,606 283,061
Capital 163,516 104,400 5,251 19,680 145,000
Other 0 0 0 0 0
Total 698,013 562,361 457,781 606,407 717,630
ADMINISTRATIVE SERVICES
INFORMATION TECHNOLOGY
IT SUPPORT SPECIALIST
RODGER L. SPEED
INFORMATION TECHNOLOGY
MANAGER
ROBERT E. MATLOCK
DIRECTOR OF
ADMINISTRATIVE SERVICES
ROGER C. ROECKER
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
4,498,511 4,849,396 3,501,514 4,842,528 5,223,475
POLICE
ANIMAL CONTROL
001-2150-441
STAFF SERVICES
001-2101-421
PATROL - DOT PROGRAM
001-2125-421
PATRO L O PERATIO NS
001-2120-421
INVESTIGATIONS
001-2130-421
POLICE INVESTIGATION
F UN D
101-2130-421
CRIMINAL
INVESTIGATIONS
RECORDS AND
COMMUNICATIONS
001-2110-421
POLICE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 288,966 349,281 262,356 349,281 369,922
Supplies 12,093 8,046 10,222 8,046 12,687
Maintenance 2,799 3,576 2,191 3,576 3,644
Services 20,364 17,918 23,129 17,918 23,257
Capital 0 0 0 0 0
Total 324,222 378,821 297,898 378,821 409,510
POLICE
ADMINISTRATION
ADMINISTRATIVE ASSISTANT IV
LISA J. WEV
MEDIA RELATIONS INTERNAL AFFAIRS
TRAINING AND EDUCATION PLANNING SPECIAL PROJECTS
STAFF SERVICES COMMANDER
JIMMY M. HOLLAND
EMERGENCY
MANAGEMENT
COMMUNITY
OUTREACH
DEPUTY POLICE CHIEF
LUKE D. LOESER
CHIEF OF POLICE
ROBERT B. WIENERS
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 639,711 631,578 457,241 631,578 673,913
Supplies 14,716 8,276 5,078 8,276 9,128
Maintenance 534 3,841 7,612 3,841 3,914
Services 11,830 10,581 6,299 10,581 9,763
Capital 0 0 0 0 0
Total 666,791 654,276 476,230 654,276 696,718
POLICE
COMMUNICATIONS
COMMUNICATIONS OPERATOR I
DEDRA P. GRAY
ELAINE K. HAKE
LORENE E. LANGTON
ESTELLA M. MUNIZ
KAREN L. PETERSON
STEPHANIE K. PRICE-TAYLOR
KIMBERLEY C. RODGERS
TAMMY A. SCROGGINS
VACANT POSITION (1)
COMMUNICATIONS OPERATOR II
MICHELE L. BROWN
NICHOLAS C. RISCH
COMMUNICATIONS
OPERATOR I
RUSSELL A. COX
TERRIE P. DOYLE
STEPHANIE A. GALVAN
PART-TIME
PUBLIC SAFETY
INFORMATION SERVICES
MANAGER
ELIZABETH J. GODWIN
DEPUTY POLICE CHIEF
LUKE D. LOESER
CHIEF OF POLICE
ROBERT B. WIENERS
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 2,102,037 2,354,606 1,616,608 2,318,963 2,521,726
Supplies 147,036 129,515 84,624 129,515 129,829
Maintenance 67,751 90,090 47,019 90,090 83,802
Services 174,989 179,478 173,307 179,478 188,624
Capital 7,473 0 0 0 32,870
Total 2,499,286 2,753,689 1,921,558 2,718,046 2,956,851
* Grant Funded
POLICE
PATROL
SCHOOL
CROSSING
GUARD
ANN M. DESCANT
REBECCA E. DUNN
MARY E. JONES
KARI E. TODD
DARLENE T. PEARSON
CORPORAL
RYAN S. JENKINS
DENNIS C. SENTER
MATTHEW D. WISE
VACANT POSITION (1)
COMMUNITY SERVICES
OFFICER
JUDITH F. PREE
PEACE OFFICER III
JOHNNY M. GUERRERO
DOUGLAS P. LACOMBE
MICHAEL P. O'TOOLE
JEFFREY D. ROACH
BARRY C. YODZIS
D.A.R.E. OFFICER
JAMES E. DEMENT
PEACE OFFICER II
EDMUNDO DELACERDA
KELLY W. FREEMAN
RENITA K. GLAZE
JOSHUA J. LEWIS
ZACHARY N. MARTIN
ANTHONY L. ROSE
PEACE OFFICER I
NIKI L. BENDER
SHERYL L. CASTRO
MELISSA R. COLLINS
KEVIN S. CROUCH
DAVID GONZALES
WILLIAM M. HIGGS
HENRY P. HOLESOVSKY
ARCHIE C. MIZELL
ERIK J. REYNA
ROBERT L. SANDERSON
MICHAEL L. SCAMBRAY, JR.
JUSTIN W. WAGGONER
SERGEANT
DOUGLAS E. LAUERSDORF
TODD E. MOLLER
CHRISTOPHER J. ROGERS
SCHOOL RESOURCE
OFFICER
PEACE OFFICER III
TIMOTHY J. MORTON *
PEACE OFFICER I
CHRISTOPHER S. SCOFIELD *
LIEUTENANT
MICHAEL E. HURLEY
PATROLCOMMANDER
JOHN P. TOLLETT
DEPUTY POLICE CHIEF
LUKE D. LOESER
CHIEF OF POLICE
ROBERT B. WIENERS
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 46,170 53,105 36,129 53,105 58,037
Supplies 2,964 3,440 5,355 3,440 8,679
Maintenance 817 1,000 812 1,000 1,000
Services 9,376 8,330 7,003 8,330 8,438
Capital 0 0 0 0 0
Total 59,327 65,875 49,299 65,875 76,154
POLICE
PATROL - DOT PROGRAM
PEACE OFFICER II
CHRISTOPHER S. RYAN
SERGEANT
DOUGLAS E. LAUERSDORF
TODD E. MOLLER
CHRISTOPHER J. ROGERS
LIEUTENANT
MICHAEL E. HURLEY
PATROL COMMANDER
JOHN P. TOLLETT
DEPUTY POLICE CHIEF
LUKE D. LOESER
CHIEF OF POLICE
ROBERT B. WIENERS
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 667,387 721,133 564,275 771,662 810,759
Supplies 43,033 44,801 22,394 35,806 34,269
Maintenance 15,675 10,259 7,504 10,259 11,454
Services 73,343 66,974 57,128 59,215 55,373
Capital 0 5,000 0 0 0
Total 799,438 848,167 651,301 876,942 911,855
* Grant Funded
POLICE
CRIMINAL INVESTIGATIONS
GENERAL FUND
CRIME VICTIM LIAISON
LISA W. VOYLES *
PEACE OFFICER III
DAVID A. BRECHTEL *
MICHAEL CORDERO
MARTIN GODWIN
JOHNNY M. GUERRERO
KARL A. PETERSON, Jr.
B. ERIC PRICE
PEACE OFFICER II
JEFFREY R. KIRK
RONALD R. POWLEDGE
PEACE OFFICER I
SIMON C. ANGUIANO, Jr.
SERGEANT
REAGAN G. BREAUX
COMMANDER
SHARI L. BURROWS
DEPUTY POLICE CHIEF
LUKE D. LOESER
CHIEF OF POLICE
ROBERT B. WIENERS
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Supplies 0 0 0 0 6,425
Services 0 0 0 0 0
Capital 0 0 0 0 0
Total 0 0 0 0 6,425
POLICE
CRIMINAL INVESTIGATIONS
POLICE INVESTIGATION FUND
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 117,799 126,620 84,140 126,620 134,430
Supplies 13,605 8,307 10,334 8,307 10,414
Maintenance 2,528 2,247 1,200 2,247 2,290
Services 15,515 11,394 9,554 11,394 18,828
Capital 0 0 0 0 0
Total 149,447 148,568 105,228 148,568 165,962
POLICE
ANIMAL CONTROL
ANIMAL CONTROL
OFFICER II
F. CRAIG BAKER
ANIMAL CONTROL
OFFICER I
JONI M. LUCIO
ROGER L. STENSTROM
STAFF SERVICES
COMMANDER
JIMMY M. HOLLAND
DEPUTY POLICE CHIEF
LUKE D. LOESER
CHIEF OF POLICE
ROBERT B. WIENERS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
374,382 356,939 279,103 372,609 1,109,146
NOTE: Fire-City Administration and Fire/EMS Donation Fund divisions moved from Fire Marshal
Department to Friendswood Volunteer Fire Department (FVFD) upon execution of contract
approved by city council on July 12, 2004 and effective October 1, 2004.
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
FIREADMINISTRATION
001-2201-422
FIREFIGHTING
001-2202-422
EMERGENCY MEDICAL
001-2207-422
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
MAYOR AND CITY COUNCIL
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 30,594 55,568 48,398 55,568 332,473
Supplies 55,520 39,880 21,570 39,880 46,769
Maintenance 2,295 3,151 2,372 3,151 9,979
Services 38,216 27,556 16,088 30,546 68,926
Capital 0 0 0 0 0
Total 126,625 126,155 88,428 129,145 458,147
NOTE: Fire-City Administration division moved from Fire Marshal Department to Friendswood Volunteer
Fire Department (FVFD) upon execution of contract approved by city council on July 12, 2004 and
effective October 1, 2004. Proposed amount above includes $291,242 moved from Fire Marshal as well as
Facility maintenance and copy machine rental budgets moved from Community Services and Administrative
Services Departments in the amount of $18,127 and $1,508 respectively.
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
ADMINISTRATION
BATTALION CHIEF
BILL WILCOX
1ST ASSISTANT
FIRE CHIEF
MARC FABER
2ND ASSISTANT
FIRE CHIEF
MIKE JANKOWSKI
FIRE CAPTAIN
MARK GARVIN
FIRE CAPTAIN
STAN KOZLOWSKI
FIRE CAPTAIN
MARK CLARK
FIRE CAPTAIN
BILL ROGERS
SUPPORT CAPTAIN
JOHN YOUNT
FIRE LIEUTENANT
TOM McDONALD
FIRE LIEUTENANT
ROY HUNTER
FIRE LIEUTENANT
MARK LAVELLE
FIRE LIEUTENANT
DOUG McCOY
FIRE LIEUTENANT
VACANT POSITION (1)
FIRE LIEUTENANT
KENNY SANDERS
SAFETY OFFICER
TOM BURTON
STAFF LIEUTENANT
ED HANDWERK
FIRE CHIEF
JEFF SMITH
1ST ASSISTANT
E.M.S. CHIEF
CISSY MATTHEWS
2ND ASSISTANT
E.M.S. CHIEF
ANDREW YEE
SR. E.M.S. CAPTAIN
MELISSA KENDRICK
E.M.S. LIEUTENANT
RHONDA HOLMES
E.M.S. CAPTAIN
LETHA CAMP
E.M.S. LIEUTENANT
VACANT POSITION
E.M.S. CAPTAIN
LARRY KISTLER
E.M.S. CAPTAIN
CHERYLE BELL
E.M.S. LIEUTENANT
(ADMINISTRATIVE)
KEN CAMP
E.M.S. CAPTAIN
MICHELE BROWN
E.M.S. CAPTAIN
HELEN McFEE
E.M.S. CAPTAIN
ANDREW CHALK
E.M.S. CHIEF
LISA CAMP
PRESIDENT
RICHARD McFEE
ROY HUNTER- VICE PRESIDENT
NANCY EUBANKS- SECRETARY
HELEN McFEE- TREASURER
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 262,205
Supplies 0 0 0 0 6,130
Maintenance 0 0 0 0 0
Services 0 0 0 0 22,907
Capital 0 0 0 0 0
Total 0 0 0 0 291,242
NOTE: Fire-City Administration division moved from Fire Marshal Department to Friendswood Volunteer
Fire Department (FVFD) upon execution of contract approved by city council on July 12, 2004 and
effective October 1, 2004. Proposed amount above included in FVFD Administration division budget.
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
ADMINISTRATION
FIRE-CITY ADMINISTRATION DIVISION TRANSFERRED TO FVFD
CLERK I
MARCIA D. JOHNSON
VACANT POSITION (1)
PART-TIME
FIRE CAPTAIN
VACANT POSITION (1)
FIREFIGHTER/EMERGENCY
MEDICAL TECHNICIAN
FERMIN F. ALCAZAR
NIGEL C. CODRINGTON
RONNIE W. DEAN
GARY D. ELLISON
GREGORY A. HAGERTY
HARMON W. HART
HOBERT A. HOGGARD
OMERO S. LONGORIA
JIM R. MORRIS
CHARLES E. NEUMANN
DAVID L. PATE
BRIAN L. RINGLEBEN
JESSE RUBIO
STEVEN P. TAYLOR
BOBBY E. THOMPSON, JR.
DANIEL P. WIENSERSKI
RONN P. WILLARD
DAVID B. ZACHERL
VACANT POSITION (3)
PART-TIME
FIREFIGHTER/PARAMEDIC
MARK P. ALLEN
JAMES M. BELLUOMINI
ROBERT W. EBERT
JOSEPH A. FLORES
ADOLPH R. JIMENEZ
PART-TIME
PARAMEDIC
MIKE T. KOWALSKI
TIMOTHY J. MALTA
PART-TIME
PRESIDENT
RICHARD McFEE
ROY HUNTER- VICE PRESIDENT
NANCY EUBANKS- SECRETARY
HELEN McFEE- TREASURER
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Other 0 0 0 0 80,572
Total 0 0 0 0 80,572
NOTE: Fire/EMS Donation Fund division moved from Fire Marshal Department to Friendswood
Volunteer Fire Department (FVFD) upon execution of contract approved by city council on July 12, 2004
and effective October 1, 2004.
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
FIRE/EMS DONATION FUND
ADMINISTRATION
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Supplies 73,370 37,538 46,981 48,890 131,252
Maintenance 51,050 48,000 41,031 48,000 58,817
Services 38,911 51,400 37,861 52,728 97,327
Capital 0 0 0 0 29,400
Total 163,331 136,938 125,873 149,618 316,796
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
FIREFIGHTING
BATTALION CHIEF
BILL WILCOX
1ST ASSISTANT
FIRE CHIEF
MARC FABER
2ND ASSISTANT
FIRE CHIEF
MIKE JANKOWSKI
FIRE CAPTAIN
MARK GARVIN
FIRE CAPTAIN
STAN KOZLOWSKI
FIRE CAPTAIN
MARK CLARK
FIRE CAPTAIN
BILL ROGERS
SUPPORT CAPTAIN
JOHN YOUNT
FIRE LIEUTENANT
TOM McDONALD
FIRE LIEUTENANT
ROY HUNTER
FIRE LIEUTENANT
MARK LAVELLE
FIRE LIEUTENANT
DOUG McCOY
FIRE LIEUTENANT
VACANT POSITION (1)
FIRE LIEUTENANT
KENNY SANDERS
SAFETY OFFICER
TOM BURTON
STAFF LIEUTENANT
ED HANDWERK
FIRE CHIEF
JEFF SMITH
PRESIDENT
RICHARD McFEE
ROY HUNTER- VICE PRESIDENT
NANCY EUBANKS- SECRETARY
HELEN McFEE- TREASURER
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Supplies 42,966 45,319 28,491 45,319 51,680
Maintenance 24,807 24,934 22,730 24,934 25,409
Services 16,653 23,593 13,581 23,593 24,042
Capital 0 0 0 0 0
Total 84,426 93,846 64,802 93,846 101,131
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
EMERGENCY MEDICAL SERVICES
GENERAL FUND
1ST ASSISTANT
E.M.S. CHIEF
CISSY MATTHEWS
2ND ASSISTANT
E.M.S. CHIEF
ANDREW YEE
SR. E.M.S. CAPTAIN
MELISSA KENDRICK
E.M.S. LIEUTENANT
RHONDA HOLMES
E.M.S. CAPTAIN
LETHA CAMP
E.M.S. LIEUTENANT
VACANT POSITION
E.M.S. CAPTAIN
LARRY KISTLER
E.M.S. CAPTAIN
CHERYLE BELL
E.M.S. LIEUTENANT
(ADMINISTRATIVE)
KEN CAMP
E.M.S.CAPTAIN
MICHELE BROWN
E.M.S. CAPTAIN
HELEN McFEE
E.M.S. CAPTAIN
ANDREW CHALK
E.M.S. CHIEF
LISA CAMP
PRESIDENT
RICHARD McFEE
ROY HUNTER- VICE PRESIDENT
NANCY EUBANKS- SECRETARY
HELEN McFEE - TREASURER
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Capital 0 0 0 0 152,500
Total 0 0 0 0 152,500
NOTE: Fire/EMS Donation Fund division moved from Fire Marshal Department to Friendswood
Volunteer Fire Department (FVFD) upon execution of contract approved by city council on July 12, 2004
and effective October 1, 2004.
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
FIRE/EMS DONATION FUND
EMERGENCY MEDICAL SERVICES
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
891,991 1,037,609 591,029 1,037,609 1,026,456
FIRE MARSHAL
FIRE MARSHAL
ADMINISTRATION
001-2501-422
TROPICAL STORM
ALLISON
001-2511-422
EMERGENCY
MANAGEMENT
001-2510-422
FIRE/EMS DONATION
FUND
131-2503-422
FIRE
CITY ADMINISTRATION
001-2503-422
FIRE MARSHAL/
EMERGENCY MANAGEMENT
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 227,340 224,747 172,611 233,847 236,822
Supplies 7,505 8,206 3,478 8,206 6,990
Maintenance 2,361 1,809 646 1,809 1,843
Services 29,990 13,818 11,058 13,818 15,218
Capital 0 0 0 0 0
Total 267,196 248,580 187,793 257,680 260,873
FIRE MARSHAL
ADMINISTRATION
FIRE INSPECTOR
LARRY J. STEED
PART-TIME
ASSISTANT FIRE MARSHAL
BRIAN D. MANSFIELD
MITCHELL R. WESTON
FIRE MARSHAL
J. TERRY BYRD
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 212,993 248,316 156,649 248,316 0
Supplies 15,322 20,516 17,559 20,516 0
Maintenance 0 0 0 0 0
Services 16,933 31,580 11 22,480 0
Capital 0 60,648 55,597 60,648 0
Total 245,248 361,060 229,816 351,960 0
NOTE: Fire-City Administration division moved from Fire Marshal Department to Friendswood Volunteer
Fire Department (FVFD) upon execution of contract approved by city council on July 12, 2004 and
effective October 1, 2004.
FIRE MARSHAL
FIRE - CITY ADMINISTRATION
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 0
Capital 4,962 0 0 0 0
Supplies 139,174 150,000 48,774 150,000 0
Other Charges 80,572 80,572 80,572 80,572 0
Total 224,708 230,572 129,346 230,572 0
NOTE: Fire/EMS Donation Fund division moved from Fire Marshal Department to Friendswood Volunteer
Fire Department (FVFD) upon execution of contract approved by city council on July 12, 2004 and
effective October 1, 2004.
FIRE MARSHAL
FIRE/EMS DONATION FUND
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 31,007 33,221 23,533 33,221 35,239
Supplies 56,734 45,245 6,160 45,245 9,866
Maintenance 11,933 7,425 3,339 7,425 6,071
Services 4,381 11,606 11,042 11,606 18,801
Capital 50,784 99,900 0 99,900 695,606
Total 154,839 197,397 44,074 197,397 765,583
FIRE MARSHAL
EMERGENCY MANAGEMENT
ADMINISTRATIVE
SECRETARY II
DEBORAH MURPHREE
FIRE MARSHAL
J. TERRY BYRD
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
6,243,266 6,314,837 4,030,819 6,370,612 6,396,768
COMMUNITY DEVELOPMENT and PUBLIC WORKS
ADMINISTRATION
001-3501-419
PLANNING
& ZONING
001-3502-419
INSPECTIONS
001-3528-424
CODE
ENFORCEMENT
001-3528-429
GENERAL FUND
001-3531-228
001-3531-431
WATER & SEWER
FUND
401-3531-434
ENGINEERING
HAZARD
MITIGATION
001-3532-428
COMMUNITY DEVELOPMENT
CD/PW ADMINISTRATION
001-3401-431
CIP ADMINISTRATION
001-3770-431
401-3770-434
ADMINISTRATION
401-3601-434
STREET & SIDEWALK
OPERATIONS
001-3610-431
DRAINAGE
OPERATIONS
001-3620-431
STREET & DRAINAGE
OPERATIONS
SANITATION
OPERATIONS
001-3630-431
WATER & SEWER
SYSTEM MAINTENANCE
401-3642-434
401-3647-433
CUSTOMER
SERVICE
401-3648-434
WATER & WASTEWATER
OPERATIONS
401-3642-434
401-3647-433
PUBLIC WORKS
COMMUNITY DEVELOPMENT
and PUBLIC WORKS
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 146,903 155,988 113,106 155,988 165,591
Supplies 5,336 1,704 953 1,704 1,627
Maintenance 267 645 0 645 111
Services 3,597 3,565 2,193 3,565 4,175
Other 0 0 0 0 0
Total 156,103 161,902 116,252 161,902 171,504
ADMINISTRATION
COMMUNITY DEVELOPMENT and PUBLIC WORKS
ADMINISTRATIVE SECRETARY III
RENE J. WILKIRSON
DIRECTOR OF COMMUNITY
DEVELOPMENT and
PUBLIC WORKS
MICKIEL G. HODGE
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
1,312,996 827,488 561,012 863,744 888,532
COMMUNITY DEVELOPMENT
COMMUNITY DEVELOPMENT and PUBLIC WORKS
ADMINISTRATION
001-3501-419
GENERAL FUND
001-3531-431
WATER AND SEWER FUND
401-3531-434
ENGINEERING
BUILDING INSPECTIONS
001-3528-424
CODE ENFORCEMENT
001-3528-429
BUILDING INSPECTION PLANNING & ZONING
001-3502-419
HAZARD MITIGATION
001-3532-428
COMMUNITY DEVELOPMENT
COMMUNITY DEVELOPMENT
and PUBLIC WORKS
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 116,517 120,466 85,644 120,466 127,242
Supplies 1,207 827 2,070 827 843
Services 3,679 2,520 4,760 2,520 2,758
Total 121,403 123,813 92,474 123,813 130,843
COMMUNITY DEVELOPMENT
ADMINISTRATION
COMMUNITY DEVELOPMENT and PUBLIC WORKS
ADMINISTRATIVE SECRETARY I
RHONDA E. BAKER
DEPUTY DIRECTOR OF
COMMUNITY DEVELOPMENT
DANIEL S. JOHNSON
DIRECTOR OF COMMUNITY
DEVELOPMENT and PUBLIC
WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 72,472 115,374 79,818 115,374 120,750
Supplies 2,646 2,285 1,663 2,285 2,328
Maintenance 0 0 0 0 0
Services 26,453 5,435 3,054 5,435 5,538
Capital 0 0 0 0 0
Total 101,571 123,094 84,535 123,094 128,616
COMMUNITY DEVELOPMENT
PLANNING AND ZONING
COMMUNITY DEVELOPMENT and PUBLIC WORKS
PLANNER
DIANA S. STEELQUIST
DEVELOPMENT
COORDINATOR
CHERI L. SKELTON
DEPUTY DIRECTOR OF
COMMUNITY DEVELOPMENT
DANIEL S. JOHNSON
DIRECTOR OF COMMUNITY
DEVELOPMENT and
PUBLIC WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 323,409 345,974 253,677 345,974 373,573
Supplies 8,204 6,911 5,060 6,911 7,170
Maintenance 1,213 1,000 964 1,000 1,019
Services 56,118 49,162 18,884 49,162 63,182
Capital 0 0 0 0 0
Total 388,944 403,047 278,585 403,047 444,944
COMMUNITY DEVELOPMENT
INSPECTION
COMMUNITY DEVELOPMENT and PUBLIC WORKS
RECEPTIONIST
DEEONA M. MOORE
BUILDING INSPECTOR
THOMAS E. FERGUSON
FRANK H. MANIGOLD
GARY J. WILLIAMS
CODE ENFORCEMENT OFFICER
SYLVIA D. ARDOIN
ADMINISTRATIVE SECRETARY II
WENDY L. KINGERY
BUILDING OFFICIAL
N. RANDY MASON
DEPUTY DIRECTOR OF
COMMUNITY DEVELOPMENT
DANIEL S. JOHNSON
DIRECTOR OF COMMUNITY
DEVELOPMENT and
PUBLIC WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 53,043 52,694 18,008 52,694 50,115
Supplies 2,696 2,300 1,260 2,300 2,397
Maintenance 22 500 0 500 510
Services 22,581 6,115 5,140 25,483 6,232
Capital 0 0 0 0 0
Total 78,342 61,609 24,408 80,977 59,254
COMMUNITY DEVELOPMENT
ENGINEERING
GENERAL FUND
COMMUNITY DEVELOPMENT and PUBLIC WORKS
ENGINEERING TECHNICIAN II
TRACEY J. McGURR
DEPTUTY DIRECTOR OF
COMMUNITY DEVELOPMENT
DANIEL S. JOHNSON
DIRECTOR OF COMMUNITY
DEVELOPMENT and
PUBLIC WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 84,373 110,188 76,359 110,188 118,854
Supplies 2,426 2,200 1,017 2,200 2,951
Maintenance 0 0 0 0 0
Services 17,138 3,537 3,634 20,425 3,070
Capital 0 0 0 0 0
Total 103,937 115,925 81,010 132,813 124,875
COMMUNITY DEVELOPMENT
ENGINEERING
WATER AND SEWER FUND
COMMUNITY DEVELOPMENT and PUBLIC WORKS
ENGINEERING
TECHNICIAN I
KELLY M. WATKINS
PROJECT MANAGER
WILLIAM R. FERGUSON
DEPUTY DIRECTOR OF
COMMUNITY DEVELOPMENT
DANIEL S. JOHNSON
DIRECTOR OF COMMUNITY
DEVELOPMENT and
PUBLIC WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Services 0 0 0 0 0
Capital 518,800 0 0 0 0
Total 518,800 0 0 0 0
NOTE:
Hazard Mitigation for Tropical Storm Allison. No proposed budget.
COMMUNITY DEVELOPMENT
HAZARD MITIGATION
COMMUNITY DEVELOPMENT and PUBLIC WORKS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
4,631,936 5,187,583 3,256,965 5,207,102 5,191,813
PUBLIC WORKS
COMMUNITY DEVELOPMENT and PUBLIC WORKS
STREET & SIDEWALK OPERATIONS
001-3610-431
DRAINAGE OPERATIONS
001-3620-431
SANITATION OPERATION
001-3630-432
STREET & DRAINAGE OPERATIONS ADMINISTRATION
401-3601-434
DISTRIBUTION & COLLECTION
SYSTEM MAINTENANCE
401-3642-434
401-3647-433
CUSTOMER SERVICE
401-3648-434
WATER & WASTEWATER
OPERATIONS
401-3642-434
401-3647-433
UTILITY SYSTEM MAINTENANCE
AND OPERATIONS
PUBLIC WORKS
COMMUNITY DEVELOPMENT
and PUBLIC WORKS
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 121,117 124,919 91,650 124,919 131,753
Supplies 2,545 2,827 1,651 2,827 2,031
Maintenance 509 0 0 0 0
Services 8,097 27,673 29,999 27,673 27,774
Total 132,268 155,419 123,300 155,419 161,558
PUBLIC WORKS
ADMINISTRATION
COMMUNITY DEVELOPMENT and PUBLIC WORKS
ADMINISTRATIVE
SECRETARY II
PHYLLIS J. OMO
DEPUTY DIRECTOR OF
PUBLIC WORKS
KAZEM HAMIDIAN
DEPUTY DIRECTOR OF
COMMUNITY DEVELOPMENT
and PUBLIC WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 272,282 371,291 197,196 371,291 382,711
Supplies 60,030 48,381 40,261 48,598 51,105
Maintenance 98,537 114,928 56,870 122,199 114,411
Services 292,066 321,286 243,064 321,286 330,594
Capital 36,414 0 0 0 7,500
Total 759,329 855,886 537,391 863,374 886,321
PUBLIC WORKS
STREET AND SIDEWALK OPERATIONS
COMMUNITY DEVELOPMENT and PUBLIC WORKS
STREET MAINTENANCE
OPERATIONS COORDINATOR
MAGDALENO MOSQUEDA
___________________________________
ONE-HALF
TRUCK DRIVER
ISMAEL ARREDONDO
EULOGIO ORTIZ
EQUIPMENT OPERATOR
ARTURO LUJAN
LABORER
DANIEL SOTO
STREET SIGN TECHNICIAN
JEFF B. WOOD
SENIOR STREET SIGN
TECHNICIAN
SAVINO CHAPA
MAINTENANCE
TECHNICIAN II
CRUZ RENOVATO
STREET AND DRAINAGE
SUPERINTENDENT
DAVID B. KAUFFMAN
__________________________________
ONE-HALF
DEPUTY DIRECTOR
OF PUBLIC WORKS
KAZEM HAMIDIAN
DIRECTOR OF
COMMUNITY DEVELOPMENT
and PUBLIC WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 215,776 187,658 186,555 187,658 206,683
Supplies 912 1,063 5,781 1,063 1,083
Maintenance 24,370 15,981 13,597 15,981 16,285
Services 127,494 142,875 41,174 147,193 100,155
Capital 0 0 0 0 0
Total 368,552 347,577 247,107 351,895 324,206
PUBLIC WORKS
DRAINAGE OPERATIONS
COMMUNITY DEVELOPMENT and PUBLIC WORKS
STREET MAINTENANCE
OPERATIONS COORDINATOR
MAGDALENO MOSQUEDA
___________________________________________
ONE-HALF
TRUCK DRIVER
RAY A. CORDOVA
EQUIPMENT OPERATOR
GUADALUPE AGUILERA
LABORER
ARMANDO S. REYNA
STREET AND DRAINAGE
SUPERINTENDENT
DAVID B. KAUFFMAN
__________________________________________
ONE-HALF
DEPUTY DIRECTOR
OF PUBLIC WORKS
KAZEM HAMIDIAN
DIRECTOR OF
COMMUNITY DEVELOPMENT
and PUBLIC WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Other 2,496 3,135 0 3,135 3,195
Total 2,496 3,135 0 3,135 3,195
PUBLIC WORKS
SANITATION OPERATIONS
COMMUNITY DEVELOPMENT and PUBLIC WORKS
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 328,944 397,362 284,579 397,362 416,807
Supplies 86,034 159,688 65,062 159,688 94,466
Maintenance 97,074 161,373 62,803 162,467 162,605
Services 939,227 1,066,457 576,479 1,066,457 1,064,940
Capital 24,415 0 0 0 7,500
Other 66,546 66,595 44,400 66,595 66,595
Total 1,542,240 1,851,475 1,033,323 1,852,569 1,812,913
PUBLIC WORKS
WATER OPERATIONS
COMMUNITY DEVELOPMENT and PUBLIC WORKS
EQUIPMENT OPERATOR
JOSE I. GARCIA
ALEJANDRO H. RODRIGUEZ
UTILITY MAINTENANCE
WORKER II
MARIO FLORES
CESAR A. SANCHES
UTILITY MAINTENANCE
WORKER I
THOMAS J. FINKENBINDER
JOSE L. GALINDO
RICHARD K. LEWIS
RONALD L. NASSIFF
RONALD A. SMITH JR.
MYREESE O. WOODARD
UTILITIES
MAINTENTANCE
SUPERVISOR
WILLIAM R. SHAW
WATER/WASTEWATER
OPERATOR II
BRETT L. BURNS
THOMAS P. WALKER
VACANT POSITION (1)
MECHANIC
MARCELO Y. YEPEZ
WATER AND
WASTEWATER
OPERATIONS
SUPERINTENDENT
MICHAEL O. HALEY
DEPUTY DIRECTOR OF
PUBLIC WORKS
KAZEM HAMIDIAN
DIRECTOR OF COMMUNITY
DEVELOPMENT and
PUBLIC WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 389,297 377,932 251,351 377,932 383,853
Supplies 18,146 14,678 15,838 14,678 16,315
Maintenance 88,855 116,795 98,698 121,909 74,232
Services 1,182,281 1,326,637 838,476 1,326,637 1,384,860
Capital 21,915 0 0 0 0
Total 1,700,494 1,836,042 1,204,363 1,841,156 1,859,260
PUBLIC WORKS
SEWER OPERATIONS
COMMUNITY DEVELOPMENT and PUBLIC WORKS
EQUIPMENT OPERATOR
JOSE I. GARCIA
ALEJANDRO H. RODRIGUEZ
UTILITY MAINTENANCE
WORKER II
MARIO FLORES
CESAR A. SANCHES
UTILITY MAINTENANCE
WORKER I
THOMAS J. FINKENBINDER
JOSE L. GALINDO
RICHARD K. LEWIS
RONALD L. NASSIFF
RONALD A. SMITH JR.
MYREESE O. WOODARD
UTILITIES
MAINTENTANCE
SUPERVISOR
WILLIAM R. SHAW
WATER/WASTEWATER
OPERATOR II
BRETT L. BURNS
THOMAS P. WALKER
VACANT POSITION (1)
MECHANIC
MARCELO Y. YEPEZ
WATER AND
WASTEWATER
OPERATIONS
SUPERINTENDENT
MICHAEL O. HALEY
DEPUTY DIRECTOR OF
PUBLIC WORKS
KAZEM HAMIDIAN
DIRECTOR OF COMMUNITY
DEVELOPMENT and
PUBLIC WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 79,223 82,239 59,631 82,239 86,167
Supplies 4,601 4,849 4,823 6,354 6,335
Maintenance 656 1,500 1,035 1,500 1,529
Services 42,077 49,461 45,992 49,461 50,329
Total 126,557 138,049 111,481 139,554 144,360
PUBLIC WORKS
UTILITY CUSTOMER SERVICE
COMMUNITY DEVELOPMENT and PUBLIC WORKS
METER
READER/TECHNICIAN
DOMINGO R. RUBIO, JR.
ERIC SEGURA
WATER AND WASTEWATER
OPERATIONS
SUPERINTENDENT
MICHAEL O. HALEY
DEPUTY DIRECTOR OF
PUBLIC WORKS
KAZEM HAMIDIAN
DIRECTOR OF COMMUNITY
DEVELOPMENT and
PUBLIC WORKS
MICKIEL G. HODGE
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
142,230 137,864 96,590 137,864 144,919
CIP ADMINISTRATION
COMMUNITY DEVELOPMENT and PUBLIC WORKS
GENERAL FUND
001-3770-431
WATER AND SEWER FUND
401-3770-434
CIP ADMINISTRATION
COMMUNITY DEVELOPMENT
and PUBLIC WORKS
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 38,396 68,096 47,867 68,096 73,406
Supplies 1,536 1,900 211 1,900 1,320
Maintenance 342 500 106 500 510
Services 24,989 2,501 2,119 2,501 816
Capital 0 0 0 0 0
Total 65,263 72,997 50,303 72,997 76,052
CIP ADMINISTRATION
GENERAL FUND
COMMUNITY DEVELOPMENT and PUBLIC WORKS
CIP COORDINATOR
EDWARD M. JONES
DIRECTOR OF COMMUNITY
DEVELOPMENT and PUBLIC
WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 70,667 59,879 43,258 59,879 63,772
Supplies 804 1,800 821 1,800 2,068
Maintenance 293 500 1 500 510
Services 5,203 2,688 2,207 2,688 2,517
Capital 0 0 0 0 0
Other 0 0 0 0 0
Total 76,967 64,867 46,287 64,867 68,867
CIP ADMINISTRATION
WATER AND SEWER FUND
COMMUNITY DEVELOPMENT and PUBLIC WORKS
PROJECT MANAGER
GEORGE L. CHEREPES
CIP COORDINATOR
EDWARD M. JONES
DIRECTOR OF COMMUNITY
DEVELOPMENT and PUBLIC
WORKS
MICKIEL G. HODGE
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
2,649,931 2,607,880 1,830,146 2,602,453 2,691,699
COMMUNITY SERVICES
ADMINISTRATION
001-6401-451
LIBRARYBO ARD
001-6419-459
LI BRAR Y
001- 6410-459
FRIENDSWOODSPORTS PARK
001-6438-453
CENTENNIALPARK
001-6436-453
LAKEFRIENDSWOOD
001-6437-454
OLD CITY PARK
001-6435-456
RENWICKPARK
001-6433-453
LEAVESLEYPARK
001-6434-455
ST EVENSO NPARK
001-6431-456
1776MEMORIALPARK
001-6432-456
TROPICALST ORMAL LI SO N
BUY OUT
PROPERTIES
PARKSOPERATIONS
001-6430-456
COMMUNITYAPPEARANCEBOARD
001-6424-458
JULY 4TH
001-6422-452
SENIO RACTIVITYPROGRAM
001-6429-456
ST EVENSO NPARK POOL
01-6428-452
SUMMER DAYCAMP
001-6423-452
COMMUNITYACT IV I TI ES
001-6420-452
ACT IVIT YBUILDING
001-6460-419
FIRE STATIONS1, 2 AND 3
001-6460-422
CITY HALL
001-6460-419
LIBRARY
001-6460-419
PUBLICWORKS
001-6460-419
PUBLICSAFETY
001-6460-421
FACILITYOPERATIONS
001-6460-419
COMMUNITYSERVICES
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 142,990 149,166 110,317 149,166 158,468
Supplies 5,167 3,103 4,806 3,103 3,525
Services 96,502 20,550 21,426 20,550 20,607
Capital 0 0 0 0 0
Total 244,659 172,819 136,549 172,819 182,600
COMMUNITY SERVICES
ADMINISTRATION
ADMINISTRATIVE
SECRETARY I
KATHRYN S. SPEER
COMMUNITY SERVICES
DIRECTOR
JON R. BRANSON
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 520,343 551,985 390,077 551,985 579,843
Supplies 109,074 116,354 79,876 122,604 117,953
Maintenance 161 765 235 765 779
Services 7,093 5,882 7,696 5,882 5,993
Capital 0 0 0 0 0
Total 636,671 674,986 477,884 681,236 704,568
COMMUNITY SERVICES
LIBRARY
ASSISTANT TO THE
LIBRARY SERVICES
DIRECTOR
DEBORAH A. WERLLA
PAGE/PROCESSING
CLERK
JEANNA M. FARRIS
REFERENCE LIBRARIAN
MATTHEW A. RILEY
DONALD R. LEBLANC
LIBRARY INFORMATION
TECHNOLOGIST
KIMBERLY A. ZRUBEK
LIBRARY ASSOCIATE
AUTUMN L. BROWN
INTER-LIBRARY
LOAN ASSISTANT
CLIFTON M. DUNCAN
CLERK II
A-V AND TECHNICAL
SERVICES
VACANT POSITION (1)
PART-TIME
PAGE
CHRISTINA F. HICKS
JUDY A. MORELAND
MARY K. STARKWEATHER
EVELYN R. TRENCHARD
PART-TIME
CIRCULATION
MANAGER
MARY KEEVER
LIBRARY ASSOCIATE
CHILDREN'S
DEPARTMENT
PATRICIA J. AKES
SAMANTHA HATHAWAY
PART-TIME
ASSOCIATE LIBRARIAN
CHILDRENS
MONETTA J. HOUSTON
LIBRARY SERVICES
DIRECTOR
MARY B. PERRONI
COMMUNITY SERVICES
DIRECTOR
JON R. BRANSON
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Supplies 23,578 19,924 11,654 20,600 19,924
Maintenance 821 1,900 378 1,900 1,900
Services 7,353 11,000 5,758 12,244 16,176
Capital 9,764 0 400 291 0
Other 0 9,176 0 9,176 4,000
Total 41,516 42,000 18,190 44,211 42,000
COMMUNITY SERVICES
LIBRARY BOARD
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 210,130 234,768 130,690 234,768 243,727
Supplies 28,361 31,376 23,060 31,540 29,605
Maintenance 17,266 8,432 3,659 8,432 7,842
Services 91,760 83,357 76,817 83,357 87,880
Capital 0 0 0 0 0
Total 347,517 357,933 234,226 358,097 369,054
COMMUNITY SERVICES
RECREATION PROGRAMS
RECREATION PROGRAMS
AEROBIC INSTRUCTOR (5)
001-6420-452
JULY 4TH PROGRAM
001-6422-452
SUMMER DAY CAMP
CAMP DIRECTOR (1)
ASSISTANT CAMP DIRECTOR (1)
CAMP COUNSELOR (7)
001-6423-452
SENIOR ACTIVITY PROGRAM
SENIOR PROGRAM MANAGER
KRISTINE A. SCHAFFNER
RECREATION AIDE
GENIE M. BALDERAZ
001-6429-452
STEVENSON PARK POOL
AEROBIC INSTRUCTOR (2)
POOL MANAGER (1)
ASSISTANT POOL MANAGER (1)
LIFEGUARD (8)
CASHIER (2)
001-6428-452
RECREATION COORDINATOR
CHARLES A. JENNINGS
COMMUNITY SERVICES
DIRECTOR
JON R. BRANSON
ADMINISTRATION
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 60,527 64,962 48,114 64,962 68,855
Supplies 3,149 3,558 4,777 3,558 3,598
Maintenance 0 0 0 0 0
Services 19,845 15,077 17,562 15,077 15,554
Capital 0 0 0 0 0
Total 83,521 83,597 70,453 83,597 88,007
JULY 4th PROGRAM
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 10,504 10,185 0 10,185 10,398
Supplies 2,460 3,962 2,237 3,962 3,293
Maintenance 0 0 0 0 0
Services 35,458 37,764 34,860 37,764 38,580
Capital 0 0 0 0 0
Total 48,422 51,911 37,097 51,911 52,271
SUMMER DAY CAMP
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 34,661 33,499 11,214 33,499 33,449
Supplies 4,211 4,806 3,024 4,806 4,497
Maintenance 0 0 0 0 0
Services 11,493 7,928 3,767 7,928 8,478
Capital 0 0 0 0 0
Total 50,365 46,233 18,005 46,233 46,424
STEVENSON PARK SWIMMING POOL
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 35,397 43,994 15,646 43,994 44,322
Supplies 13,611 14,253 9,627 14,417 13,524
Maintenance 13,671 7,637 3,607 7,637 7,032
Services 19,955 21,150 19,657 21,150 23,302
Capital 0 0 0 0 0
Total 82,634 87,034 48,537 87,198 88,180
SENIOR ACTIVITY CENTER
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 69,041 82,128 55,716 82,128 86,703
Supplies 4,930 4,797 3,395 4,797 4,693
Maintenance 3,595 795 52 795 810
Services 5,009 1,438 971 1,438 1,966
Capital 0 0 0 0 0
Total 82,575 89,158 60,134 89,158 94,172
TOTAL 02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 210,130 234,768 130,690 234,768 243,727
Supplies 28,361 31,376 23,060 31,540 29,605
Maintenance 17,266 8,432 3,659 8,432 7,842
Services 91,760 83,357 76,817 83,357 87,880
Capital 0 0 0 0 0
Total 347,517 357,933 234,226 358,097 369,054
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 0
Supplies 5,643 4,245 5,496 4,245 2,513
Maintenance 0 11,977 3,280 11,977 12,205
Services 2,100 1,352 1,869 1,352 3,191
Capital 0 0 7,450 7,450 0
Total 7,743 17,574 18,095 25,024 17,909
COMMUNITY SERVICES
COMMUNITY APPEARANCE BOARD
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 265,484 263,622 212,369 263,622 270,254
Supplies 53,049 49,812 35,154 49,812 58,646
Maintenance 72,798 116,831 76,571 116,831 115,654
Services 379,676 318,727 263,068 318,727 363,949
Capital 600 9,000 9,000 9,000 8,500
Total 771,607 757,992 596,162 757,992 817,003
COMMUNITY SERVICES
PARKS OPERATIONS
LABORER
BRUCE A. BROUSSARD
SEFERINO A. CASTILLO
GREGORY G. HARTSOCK
PARKS AND BUILDING
MAINTENANCE CREW
LEADER
FERNANDO J. SANCHEZ
PARKS AND BUILDING
MAINTENANCE
COORDINATOR
CELESTINO C. LOPEZ
PARKS AND BUILDING
MAINTENANCE
SUPERINTENDENT
ALEJANDRO BUENROSTRO
COMMUNITY SERVICES
DIRECTOR
JON R. BRANSON
PARKS ADMINISTRATION
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 265,484 263,622 212,369 263,622 270,254
Supplies 22,139 17,810 16,199 17,810 29,076
Maintenance 5,736 5,900 4,991 5,900 5,738
Services 138,470 119,354 98,867 119,354 114,407
Capital 600 0 0 0 8,500
Total 432,429 406,686 332,426 406,686 427,975
STEVENSON PARK
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 0
Supplies 40 1,431 1,612 1,431 880
Maintenance 15,468 42,381 13,106 42,381 17,748
Services 4,307 5,429 2,473 5,429 5,531
Capital 0 0 0 0 0
Total 19,815 49,241 17,191 49,241 24,159
1776 MEMORIAL PARK
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 0
Supplies 0 0 0 0 0
Maintenance 1,901 273 0 273 278
Services 48 0 28 0 0
Capital 0 0 0 0 0
Total 1,949 273 28 273 278
RENWICK PARK
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 0
Supplies 312 0 0 0 0
Maintenance 17,647 16,939 31,312 16,939 17,262
Services 51,713 30,056 29,182 30,056 55,128
Capital 0 9,000 0 0 0
Total 69,672 55,995 60,494 46,995 72,390
LEAVESLEY PARK
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 0
Supplies 9,279 658 896 658 535
Maintenance 7,121 13,900 2,966 13,900 15,993
Services 10,246 14,715 7,517 14,715 12,735
Capital 0 0 0 0 0
Total 26,646 29,273 11,379 29,273 29,263
OLD CITY PARK
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 0
Supplies 412 1,373 0 1,373 933
Maintenance 1,181 6,527 3,948 6,527 6,237
Services 600 767 262 767 782
Capital 0 0 0 0 0
Total 2,193 8,667 4,210 8,667 7,952
CENTENNIAL PARK
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 0
Supplies 12,385 16,801 11,595 16,801 17,121
Maintenance 4,339 4,621 3,080 4,621 4,909
Services 45,084 48,213 35,565 48,213 54,579
Capital 0 0 0 0 0
Total 61,808 69,635 50,240 69,635 76,609
LAKE FRIENDSWOOD PARK
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 0
Supplies 0 0 0 0 0
Maintenance 0 0 0 0 0
Services 600 877 0 877 894
Capital 0 0 0 0 0
Total 600 877 0 877 894
FRIENDSWOOD SPORTS PARK
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 0
Supplies 8,482 11,739 4,852 11,739 10,101
Maintenance 19,405 26,290 17,168 26,290 47,489
Services 64,062 46,856 41,899 46,856 66,436
Capital 0 0 9,000 9,000 0
Total 91,949 84,885 72,919 93,885 124,026
ALLISON BUY OUT PROPERTIES
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Services 64,546 52,460 47,275 52,460 53,457
Total 64,546 52,460 47,275 52,460 53,457
TOTAL 02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 265,484 263,622 212,369 263,622 270,254
Supplies 53,049 49,812 35,154 49,812 58,646
Maintenance 72,798 116,831 76,571 116,831 115,654
Services 379,676 318,727 263,068 318,727 363,949
Capital 600 9,000 9,000 9,000 8,500
Total 771,607 757,992 596,162 757,992 817,003
EXPENDITURES BY CLASS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Personnel 34,751 34,196 12,073 34,196 33,235
Supplies 19,636 16,211 12,268 21,211 16,519
Maintenance 135,963 141,365 67,864 111,365 95,589
Services 390,368 392,804 256,835 396,302 413,222
Capital 19,500 0 0 0 0
Total 600,218 584,576 349,040 563,074 558,565
COMMUNITY SERVICES
FACILITY OPERATIONS
LABORER
DAVID M. NEWMAN
PARKS AND BUILDING
MAINTENANCE
SUPERINTENDENT
ALEJANDRO BUENROSTRO
COMMUNITY SERVICES
DIRECTOR
JON R. BRANSON
419 - GENERAL GOVERNMENT
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 34,751 34,196 12,073 34,196 33,235
Supplies 13,704 11,825 8,371 11,825 12,049
Maintenance 102,222 67,353 58,980 42,353 40,813
Services 322,314 334,433 206,236 337,931 354,285
Capital 19,500 0 0 0 0
Total 492,491 447,807 285,660 426,305 440,382
421 - POLICE
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 0
Supplies 5,045 3,673 3,366 3,673 3,743
Maintenance 6,602 31,537 1,565 31,537 29,079
Services 40,691 36,168 32,490 36,168 36,854
Capital
Total 52,338 71,378 37,421 71,378 69,676
422 - FIRE
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 0
Supplies 0 0 0 5,000 0
Maintenance 25,423 36,417 6,916 31,417 19,524
Services 22,624 18,321 16,119 18,321 18,127
Capital 0 0 0 0 0
Total 48,047 54,738 23,035 54,738 37,651
441 - HEALTH AND WELFARE
02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 0 0 0 0 0
Supplies 887 713 531 713 727
Maintenance 1,716 6,058 403 6,058 6,173
Services 4,739 3,882 1,990 3,882 3,956
Capital 0 0 0 0 0
Total 7,342 10,653 2,924 10,653 10,856
TOTAL 02-03
ACTUAL
03-04
AMENDED
BUDGET
03-04
YTD ACTUAL
6/30/03
03-04
FORECAST
04-05
BUDGET
Personnel 34,751 34,196 12,073 34,196 33,235
Supplies 19,636 16,211 12,268 21,211 16,519
Maintenance 135,963 141,365 67,864 111,365 95,589
Services 390,368 392,804 256,835 396,302 413,222
Capital 19,500 0 0 0 0
Total 600,218 584,576 349,040 563,074 558,565
Check Total 0 0 0 0 0
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
321,622 251,850 252,627 251,850 132,427
VEHICLE REPLACEMENT FUND
ADMINISTRATIVE SERVICES
301-0501-419
POLICE
301-0501-421
FIRE MARSHAL/
EMERGENCY MANAGEMENT
301-0501-422
COMMUNITY DEVELOPMENT
AND PUBLIC WORKS
301-0501-431
301-0501-433
301-0501-434
COMMUNITY SERVICES
301-0501-456
VEHICLE PURCHASES
EXPENDITURES BY DEPARTMENT
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Supplies 21,528 0 40,095 57,125 0
Capital 300,094 251,850 212,532 194,725 132,427
Total 321,622 251,850 252,627 251,850 132,427
VEHICLE REPLACEMENT FUND
VEHICLE PURCHASES
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD
ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
WATER AND SEWER OPERATION FUND
Blackhawk Wastewater Treatment Plant
Operating Reserve 18,082 *- *-
Capital Equipment Reserve 10,525 *- *-
Total Water and Sewer Fund 28,607 - - - -
Total Reserves and Contingenc 28,607 - - - -
*Blackhawk wastewater treatment plant reserves included in Sewer Operations in FY 2003-04.
RESERVES AND CONTINGENCIES
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD
ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
WATER IMPACT FEE REFUNDS
Prior Year Refunds 446,688 - - - -
SEWER IMPACT FEE REFUNDS
Prior Year Refunds 29,911 - - - -
Total Reserves and Contingenc 476,599 - - - -
*Blackhawk wastewater treatment plant reserves included in Sewer Operations in FY 2003-04.
WATER AND SEWER CIP/IMPACT FEE REFUNDS
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
GENERAL FUND
Vehicle Replacement Fund 89,589 - - - -
PARK DEDICATION FUND
General Fund - - - - 160,000
HAZARD MITIGATION FUND
General Fund 686,118 - - - -
TAX DEBT SERVICE FUND
General Fund 607,153 - - - -
WATER AND SEWER OPERATION FUND
General Fund 662,364 715,783 536,837 714,278 760,082
Vehicle Replacement Fund 1,738 - - - -
Water CIP/Impact Fee Fund 446,688 - - - -
Water Revenue Debt Fund 1,188,796 774,358 1,329,430 1,341,438 1,404,842
Sewer CIP/Impact Fee Fund 29,911 - - - -
Sewer Revenue Debt Fund - 555,072 - - 715,158
Total 2,329,497 2,045,213 1,866,267 2,055,716 2,880,082
2001 Water and Sewer Bond - - 10,930 - -
WATER CIP/IMPACT FEE FUND
Water and Sewer Revenue Debt Fund 416,650 379,846 284,884 367,838 339,088
SEWER CIP/IMPACT FEE FUND
Water and Sewer Revenue Debt Fund 163,791 60,314 45,236 60,314 173,543
Total Transfers To Other Funds 4,292,798 2,485,373 2,207,317 2,483,868 3,552,713
TRANSFERS TO OTHER FUNDS
1999 WATER AND SEWER BOND
CONSTRUCTION FUND
FACILITY IMPROVEMENTS Project Total
Project Description No 5-Yr Plan
Public Safety Building Phase 1 FPS001 5,929,291 5,929,291
New Fire Station #4 FFS000 1,450,000 1,450,000
Total Facilities 5,929,291 1,450,000 - - - 7,379,291
DRAINAGE IMPROVEMENTS Project Total
Project No 5-Yr Plan
Sun Meadow Drainage DR0200 1,370,375 1,370,375
Annalea Whitehall Drainage DR0203 1,331,852 1,331,852
Clover Acres Drainage DR0205 1,000,000 1,000,000
Woodlawn Drainage DR0202 288,900 288,900
Mission Estates Outfall DR0206 161,474 161,474
Glenshannon Drainage DR0204 1,419,622 1,419,622
Total Drainage 2,991,127 2,581,096 - - - 5,572,223
STREETS/THOROUGHFARES Project Total
Project No 5-Yr Plan
Friendswood Link Rd Extension ST0018 3,536,514 3,536,514
Brittany Bay Blvd Extension ST0017 12,296,473 12,296,473
Sidewalks SI0000 50,000 50,000 50,000 50,000 50,000 250,000
San Joaquin Parkway Reconstruction ST0004 200,000 200,000
West Spreading Oaks ST0201 91,475 91,475
Shadow Bend ST0202 612,968 612,968
Melody Lane ST0203 1,920,537 1,920,537
Briar Meadow ST0204 723,255 723,255
West Winding Way ST0205 328,019 328,019
Blackhawk ST7001 413,120 413,120
Total Streets/Thoroughfares 662,968 250,000 50,000 19,359,393 50,000 20,372,361
PARKS IMPROVEMENTS Project Total
Project No 5-Yr Plan
Centennial Park, Phase 2 & 3 PK0021 3,076,500 3,076,500
Renwick Park, Relight Fields 1 & 3 PK0061 111,900 111,900
Total Parks 111,900 3,076,500 - - - 3,188,400
Total General Fund Projects 9,695,286 7,357,596 50,000 19,359,393 50,000 36,512,275
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECTS
FY 2003 FY 2004 FY 2005 FY 2006 FY 2007
FISCAL YEARS 2002-03 THRU 2006-07
FY 2007FY 2003 FY 2004 FY 2005 FY 2006
FY 2007
FY 2003 FY 2004 FY 2005 FY 2006 FY 2007
FY 2003 FY 2004 FY 2005 FY 2006
Recap by Project Type
Facility Improvements 5,929,291 1,450,000 - - - 7,379,291
Drainage Improvements 2,991,127 2,581,096 - - - 5,572,223
Streets / Thoroughfares 662,968 250,000 50,000 19,359,393 50,000 20,372,361
Parks Improvements 111,900 3,076,500 - - - 3,188,400
Total 9,695,286 7,357,596 50,000 19,359,393 50,000 36,512,275
Source of Funding:
Projects Funded by PI Bonds 9,533,386 7,107,596 - 3,313,286 - 19,954,268
Projects Funded by Grants / Inkind Services 15,582,987 15,582,987
Projects Funded by General Fund Revenues 161,900 250,000 50,000 463,120 50,000 975,020
Total 9,695,286 7,357,596 50,000 19,359,393 50,000 36,512,275
NOTES:
$20,085,000 in Permanent Improvement (PI) Bonds approved by voters in election held February 1, 2003.
Cost items in RED updated February 12, 2003.
Capital Improvement Program adopted March 3, 2003.
Fiscal year 2003 bonds sold on August 1, 2003. Fiscal year 2004 bonds will be sold in 2005.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECTS
FISCAL YEARS 2002-03 THRU 2006-07
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
PUBLIC SAFETY BUILDING-PHASE I Project No: FPS001
Item Description Quantity Unit Unit Price Extension
1 Building and Paving area 24,544 SF 153.33$ 3,763,332$
2 Equipment 1 LS 900,692.00$ 900,692$
3 Land Cost 4 AC 122,513.00$ 490,050$
Construction Subtotal 5,154,074$
15% Contingency 475,217$
Engineering 300,000$
Total 5,929,291$
Estimated:Project Start Date:Fiscal Year 2003 CIP Page No:B1-B2
Source of Funds:Bonds
Estimated Annual Operating Costs:Current Add'tl Annual
Cost Cost Cost
Personnel -$ 32,292$ 32,292$
Supplies 3,743$ 357$ 4,100$
Maintenance 29,079$ 421$ 29,500$
Services 36,854$ 47,346$ 84,200$
Capital -$ -$ -$
Total 69,676$ 80,416$ 150,092$
Project Description
A feasibility study was completed in June, 1999, providing options for a facility that would be a base of operations
for police, fire marshal and the Emergency Operations Center (EOC) needed for emergency management. The
study took into account the needs of a built out city and would provide continuity of services in the event of a
weatther-related, pipeline or other criminal incident that causes major damage, disruption or casualties. A review
conducted in January of 2002 identified the need for a records storage facility and municipal court modules.
Available properties with features appropriate for a public safety facility were identified. The properties include 11
sites throughout the City.
Justification
The existing public safety facility at 109 E. Willowick is deteriorating and there is crowding in all interior spaces. The
dispatch and computer systems servicing police, fire and emergency medical services and the EOC we now
depend on, all are badly served. Areas of questionable safety are also evident through the structure as well as the
structure's survivability in a severe storm.
The new public safety building will provide adequate space for public safety functions up to a city build-out
population of 57,500 people. It will not be susceptible to damage by high wind, flood or tornadic activity. It also
includes an Emergency Operations Center capable of serving as a City Hall Annex in the event of extreme
emergency. In addition, the Public Safety Building will accommodate the Municipal Court and a records storage
facility for the City Secretary's Office.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
NEW FIRE STATION #4 Project No: FFS000
Item Description Quantity Unit Unit Price Extension
1 Land Acquisition 1 LS 100,000$ 100,000$
2 Parking Lot & Drainage 1 LS 40,000$ 40,000$
3 Construction 1 LS 700,000$ 700,000$
4 Landscaping 1 LS 10,000$ 10,000$
5 Equipment & Furniture 1 LS 400,000$ 400,000$
6 Construction Subtotal 1,250,000$
7 15% Contingency 100,000$
8 Architect/Design Specifications 100,000$
Total 1,450,000$
Estimated:Project Start Date:Fiscal Year 2004 CIP Page No:B3-B4
Source of Funds:Bonds
Estimated Annual Operating Costs:Current Add'tl Annual
Cost Cost Cost
Personnel -$ -$ -$
Supplies -$ -$ -$
Maintenance -$ 1,700$ 1,700$
Services -$ 6,025$ 6,025$
Capital -$ -$ -$
Total -$ 7,725$ 7,725$
Project Description
ISO ratings, standards for population and building densities, and longer response times due to increasingly
congested response routes indicate that it is necessary to relocate the City's primary fire fighting resources to a
location more central to the areas of rapid growth. The City's Comprehensive Plan authorized the commissioning
of a study to determine specific resources and identify the most advantageous potential locations. Although the
specifics have yet to be concretely identified, the City remains committed to these objectives along with the
provision of the necessary equipment and infrastructure resources in conjunction with increasing demands.
Justification
Response times for the rapidly growing north side of the City require a relocation of the City's fire fighting resources.
The City currently has three fire stations. The response times and distances to the City's northside exceed the
national standards for the level of population and building density in existence now and response times are
expected to continue to increase in the future. Continued build out will further slow travel times from existing
stations due to increased traffic congestion and additional traffic control devices along normal response routes.
This commitment is focused on the need to relocate and expand the City's primary fire firghting headquarters in
order to house existing and future equipment, permanent offices, living quarters, and utility spaces associated with
the increased demands. The facility will be located in a more geographically centalized location and provide for
current physical needs and future expandsion of the department's equipment and personnel resources. The
forthcoming study will identify the specific needs and locations resulting from these demands.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
SUN MEADOW DRAINAGE Project No: DR0200
Item Description Quantity Unit Unit Price Extension
1 Internal Storm Sewer System Improvements 1 LS 833,550$ 833,550$
2 Sheet Flow/Off-site Drainage Improvements 1 LS 112,625$ 112,625$
3 Required Easements 1 LS 100,000$ 100,000$
4 Construction Subtotal 1,046,175$
5 16% Contingency 167,274$
6 15% Engineering & Surveying 156,926$
7 Total 1,370,375$
Estimated:Project Start Date:Fisal Year 2003 CIP Page No:B17-B18
Source of Funds:Bonds
Estimated Annual Operating Costs:
Additional Mowing Costs 5,000$
Project Description
In February of 2002 a Drainage Study was performed in the Sun Meadow area by the engineering firm, Claunch
and Miller, Inc. This project will implement the "Internal Storm Sewer System Improvements" and "Sheet Flow/Off-
Site Drainage Improvements" as recommended by the resulting report.
Justification
The Sun Meadow Subdivision has several areas that have experienced flooding of homes during moderate and
major storm events. Some homes within the Windsong Subdivision also experience these problems. The flooding
can be attributed to rising waters of Chigger Creek and localized flooding due to back-up of the storm sewer system
serving certain areas. In general, the Sun Court, Doral Court and East Castle Harbour Drive areas experience the
worst and more frequent flooding due to storm sewer back-up. Areas with homes along Chigger Creek in the Saint
Cloud Drive and Saint Andrews Drive areas experience the worst flooding due to rising creek levels.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
ANNALEA / KINGSPARK / WHITEHALL DRAINAGE Project No:DR0203
Item Description Quantity Unit Unit Price Extension
1 Annalea Outfall 1 LS 424,100$ 424,100$
2 Whitehall Outfall 1 LS 451,970$ 451,970$
3 Westwood Elementary School 1 LS 55,295$ 55,295$
Construction Subtotal 931,365$
28% Contingency 260,782$
15% Engineering 139,705$
Total 1,331,852$
Estimated:Project Start Date:Fiscal Year 2003 CIP Page No:B19-B20
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
Project Description
A Master Drainage Plan Phase I was developed in September, 1993, by identifying problem areas within the storm
drainage system. This project will address Problem Areas No. 14, 19 and 20.
Justification
The Annalea Kingspark Whitehall area has been a persistent flooding area. It is not located in the flood plain;
however, several of the structures have experienced repetitive losses. The completion of this project will help
alleviate street flooding in this area.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
CLOVER ACRES DRAINAGE Project No: DR0205
Item Description Quantity Unit Unit Price Extension
1 Raise 9 Structures 1 LS 750,000$ 750,000$
Construction Subtotal 750,000$
15% Contingency 200,000$
Engineering 50,000$
Total 1,000,000$
Estimated:Project Start Date:Fiscal Year 2004 CIP Page No:B21-B22
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
It should be noted that the newer homes (constructed since 1990) have not experienced flooding problems in this
area. This is likely due to the fact that the new homes are constructed 18 inches above the elevation of street.
Further examination shows that the flood-damaged homes have little or no freeboard. This proposed project would
address the specific problem of elevating structures rather than relying upon the upstream jurisdiction to properly
enforce its flood damage prevention ordinance or on the cooperation of downstream property owners to dedicate
right-of-way for structural flood control projects.
Project Description
This project is proposed to address the specific structures that flood in the Clover Acres area. In the past, several
drainage studies have been performed and major drainage improvements done in the area. However, flooding still
persists in 9 low-lying structures. The project proposes to raise those structures so that they comply with the City's
current standard for minimum slab elevation.
Justification
Over the past 20 years or so, this area has been a persistent flooding problem. It is not located within a flood plain;
however, a number of structures have experienced repetitive flood losses. Structural drainage improvements have
been implemented both upstream and downstream, but problems still exist for approximately 9 of the older
structures.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
WOODLAWN DRAINAGE Project No: DR0202
Item Description Quantity Unit Unit Price Extension
1 72" RCP 250 LF 150$ 37,500$
2 54" RCP 200 LF 120$ 24,000$
3 48" RCP 850 LF 80$ 68,000$
4 42" RCP 250 LF 70$ 17,500$
5 36" RCP 50 LF 60$ 3,000$
6 Inlet 5 EA 2,000$ 10,000$
7 Manhole 3 EA 2,500$ 7,500$
8 Earth Excavation 2,500 CY 5$ 12,500$
9 Inlet 13 EA 2,000$ 26,000$
10 Headwall for 72"2 EA 4,000$ 8,000$
11 Construction Subtotal 214,000$
12 28% Contingency 42,800$
13 15% Engineering & Testing 32,100$
Total 288,900$
Estimated:Project Start Date:Fisal Year 2003 CIP Page No:B23-B24
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
Project Description
A Master Drainage Plan Phase I was completed in September 1993, identifying problem areas in the city's storm
drainage system. This project will address Problem Area No. 1. The proposed improvements include increasing
the storm sewer sizes along Woodlawn Drive, W. Shadowbend, Laurel Drive and W. Spreading Oaks. In addition,
the existing channel through Perry Grove wil be modified to accommodate more flow.
Justification
Localized flooding occurs frequently at the intersections of Heritage and Dawn at Woodlawn. This area is drained by
three storm sewer systems which all converge together south of Woodlawn Drive before flowing south and crossing
under Spreading Oaks into a tributary of Coward's Creek. The existing storm sewers are inadequate to convey the
5-year flood. A combination of storm drain improvements and ditch maintenance would increase the capacity and
minimize street flooding.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
MISSION ESTATES OUTFALL Project No: DR0206
Item Description Quantity Unit Unit Price Extension
1 60" Culvert 100 LF 170$ 17,000$
2 Gravel Road Surface 533 SY 50$ 26,650$
3 Gravel Road Base 533 SY 15$ 7,995$
4 54" Culvert 100 LF 150$ 15,000$
5 Earth Excavation 593 CY 5$ 2,965$
6 Land Acquisition 1 LS 50,000$ 50,000$
Construction Subtotal 119,610$
20% Contingency 23,922$
Engineering 17,942$
Total 161,474$
Estimated:Project Start Date:Fiscal Year 2004 CIP Page No:B27-B28
Source of Funds:Bonds
Estimated Annual Operating Costs:
Additional Mowing Expense 3,000$
Project Description
A Master Drainage Plan Phase I was completed in September 1993, identifying solutions to problem areas in the
storm drainage system. This project will address Problem Area No. 9. The project calls for the improvement of
structures within the drainage channel just north of Mission Estates and in the detention pond outfall structure. At
the haul road crossing, the existing culvert crossing will be expanded to add two more culverts. Also, the outfall will
be improved with the addition of two 54" culverts.
Justification
The large ditch is the detention system for Mission Estates, Somerset, and San Joaquin. Under current conditions,
these subdivisions experience street flooding. The existing ditch can only convey the 5-year discharge at bank full
capacity. The proposed project will increase the capacity of the channel and minimize any downstream flooding
impacts.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
GLENSHANNON DRAINAGE Project No: DR0204
Item Description Quantity Unit Unit Price Extension
1 Greenbriar Ditch to Chigger Creek 1 LS 556,050$ 556,050$
2 Wilderness Trails / Glenshannon Outfall 1 LS 467,800$ 467,800$
Construction Subtotal 1,023,850$
Contingency:
20% - Greenbriar Ditch to Chigger Creek 111,210$
28% - Wilderness Trails / Glenshannon Outfall 130,984$ 242,194$
Engineering & Surveying:
15% - Greenbriar Ditch to Chigger Creek 83,408$
15% - Wilderness Trails / Glenshannon Outfall 70,170$ 153,578$
Total 1,419,622$
Total Greenbriar Ditch to Chigger Creek 750,668$
Total Wilderness Trails / Glenshannon Outfall 668,954$
Estimated:Project Start Date:Fiscal Year 2004 CIP Page No:B29-B30
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
Project Description
A Master Drainage Plan Phase I was completed in September, 1993, identifying problem areas in the storm
drainage system. This project will address Problem Areas No. 6 and 7. The proposed improvements include
construction of a storm sewer outfall along Greenbriar Avenue and a 72" outfall from Wilderness Trails to Chigger
Creek.
Justification
Street flooding is occurring along Greenbriar, Briarmeadow and Murphy. The ditches are shallow along
Briarmeadow and Murphy while the lots are about 300' deep; this generates problems draining the back of the lots
along these two streets. Street flooding also occurs in the Wilderness Trails and Glenshannon subdivisions.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
FRIENDSWOOD LINK ROAD Project No: ST0018
Item Description Quantity Unit Unit Price Extension
1 Excavation 28,000 CY 6$ 168,000$
2 6 inch Lime Stabilization 38,150 SY 6$ 228,900$
3 6 inch Concrete Paving 36,836 SY 30$ 1,105,080$
4 6 inch Concrete Curb 11,900 LF 2$ 23,800$
5 24 inch RCP Storm Sewer 2,180 LF 48$ 104,640$
6 30 inch RCP Storm Sewer 1,000 LF 56$ 56,000$
7 36 inch RCP Storm Sewer 1,200 LF 64$ 76,800$
8 42 inch RCP Storm Sewer 1,120 LF 72$ 80,640$
9 48 inch RCP Storm Sewer 1,600 LF 80$ 128,000$
10 60 inch RCP Storm Sewer 1,200 LF 126$ 151,200$
11 Type B-B Inlets 40 EA 1,225$ 49,000$
12 Storm Sewer Manholes 25 EA 1,000$ 25,000$
13 Reconstruct Existing Driveways 12 EA 920$ 11,040$
14 Trench Safety 8,300 LF 1$ 8,300$
15 Inlet Protection 40 EA 81$ 3,240$
16 Utilities 1 LS 400,000$ 400,000$
Construction Subtotal 2,619,640$
15% Contingency 392,946$
Engineering 523,928$
Total 3,536,514$
Estimated:Project Start Date:Fiscal Year 2006 CIP Page No:B31-B32
Source of Funds:Bonds 250,000$ Grants 3,286,514$
Estimated Annual Operating Costs:
None
The project is part of the regional transportation plan and would qualify for funding under HGAC's Transportation
Improvement Program (TIP) once the Preliminary Engineering and Environmental Assessment is complete. As
part of the TIP, the City would be required to fund up to 20% of project cost. With inkind contributions, this amount
could be reduced to as little as $250,000.
Project Description
Friendswood Link Road is the proposed extension of El Dorado Boulevard. This project would upgrade the existing
thoroughfare to a four lane concrete curb and gutter roadway from the northerly Corporate limits to FM 518. In
addition, the project includes the addition of an underground storm sewer system and the relocation of some
existing sanitary and waterline utilities.
Justification
With the construction of the proposed El Dorado Boulevard extension, Friendswood Link Road will provide an
additional access point for commuters utilizing I-45 to enter and exit the City of Friendswood. The result of this
improvement would be to provide relief to traffic along the FM 528 and FM 2351 corridors. In addition, the drainage
system would be improved to an underground storm sewer system to serve the new street.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
BRITTANY BAY BOULEVARD Project No: ST0017
Item Description Quantity Unit Unit Price Extension
1 Excavation 141,169 CY 2.50$ 352,923$
2 6 inch Lime Stabilization 112,701 SY 0.80$ 90,161$
3 Lime TY A (SLRY), TY B, TY C 1,528 TON 85.00$ 129,880$
4 6 inch Concrete Paving 100,300 SY 14.00$ 1,404,200$
5 6 inch Concrete Curb 56,779 LF 1.50$ 85,169$
6 Traffic Control Markings 1 LS 179,584.00$ 179,584$
7 Traffic Signals 1 LS 154,030.00$ 154,030$
8 Bridge 1 LS 2,677,638.00$ 2,677,638$
9 Storm Sewer 1 LS 2,639,643.00$ 2,639,643$
10 Hydro Mulching 1 LS 167,578.00$ 167,578$
11 Storm Water Pollution Provention 1 LS 1,547,648.00$ 1,547,648$
12 Sound Wall 1 LS 346,712.00$ 346,712$
Construction Subtotal 9,775,165$
15% Contingency 1,466,275$
20% Engineering & Testing 1,955,033$
Total 13,196,473$
Estimated:Project Start Date:Fiscal Year 2006 CIP Page No:B35-B36
Source of Funds:Bonds $900,000 Grants $12,296,473
Estimated Annual Operating Costs:
None
The project will provide an additional north/south corridor through the City, which will help decrease the congestion
along both FM 518 and Sunset Boulevard. The construction of the Brittany Bay Corridor will also prepare the City
for the future development of this section of the City. In addition, the proposed storm sewer should provide
improved drainage in the area along the Brittany Bay Boulevard Corridor.
Once the PE/EA is completed, the project will be eligible for HGAC's Transportation Improvement Program (TIP).
Under this program, the City will be responsible for providing 20% of the funding for construction. Based on past
experience with similar type projects, in-kind contributions of right-of-way could reduce the City's monetary
participation to as little as $900,000.
Project Description
This project would construct a four lane concrete curb and gutter boulevard from the Friendswood/League City
Corporate limits to FM 2351. The proposed Brittany Bay Boulevard will provide an additional north/south corridor
through the City. In addition, the project includes the addition of an underground storm sewer system.
Justification
This project is a part of the short-range transportation plan for the region. Recently, the City, wjith assistance from
TXDoT funded the Environmental Assessment and Preliminary Engineering for the proposed route.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
SIDEWALK PROGRAM Project No: SI0000
Item Description Quantity Unit Unit Price Extension
1 Safe School Routes 1 LS 279,825$ 279,825$
2 Access to Parks/Public Facilities 1 LS 372,510$ 372,510$
3 Both Sides of Road 1 LS 121,725$ 121,725$
4 Complete Routes 1 LS 29,775$ 29,775$
Construction Subtotal 803,835$
20% Contingencies 160,767$
Total 964,602$
5 Year Plan Total 250,000$
5-10 Year Plan Total 250,000$
10+ Year Plan Total 464,602$
Estimated:Project Start Date:Fiscal Year 2003 CIP Page No:B37-B38
Source of Funds:General Fund
Estimated Annual Operating Costs:
None
Project Description
The Sidewalk Program, developed in 1993, identified four different routes of concern: Safe School, Access to
Parks/Public Facilities, Complete Existing Routes, and Major Thoroughfares. This project will complete the routes
along existing streets that were identified by the 1993 program. The costs of these improvements are to be spread
across the full ten plus years, with $250,000 in the first five year program, $250,000 in the five to ten year program,
and the balance of $464,602 in the ten plus year time frame.
Justification
The 4-foot wide sidewalks with ADA accessibility would encourage and provide safe pedestrian traffic in locations
adjacent to existing public parks, several commercial areas and schools within the community.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
SAN JOAQUIN PARKWAY RECONSTRUCTION Project No: ST0004
Item Description Quantity Unit Unit Price Extension
1 2-20' Wide Concrete Roadway 1 LS 150,000$ 150,000$
Construction Subtotal 150,000$
Contingency 25,000$
Engineering 25,000$
Total 200,000$
Estimated:Project Start Date:Fiscal Year 2005 CIP Page No:B41-B42
Source of Funds:General Fund
Estimated Annual Operating Costs:
None
Project Description
This project replaces an existing concrete roadway of substandard width with a new boulevard section having two
20-foot wide concete portions. The project begins at San Miguel Drive and contines to the back, ending at the
entrance of the new subdivision. The developer of the Lake at San Joaquin will fund a portion of the project.
Justification
The City currently maintains this road but its age and condition warrant its replacement and widening. Currently, the
street is composed of two 14-foot wide sections that do not allow for adequate access of emergency vechicles. The
developer of the Lake at San Joaquin had agreed to fund the widening portion of the project and has made funding
available for that part of athe project but stipluated that the project must be completed prior to the completion of the
final section of the development. Development of the fnial section is scheduled for aproximately 2005.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
LOCAL STREETS Project Nos: ST0201-ST0205 & ST7001
Project
Item Description No Quantity Unit Unit Price Extension
1 Melody Lane (FM 2351 to Woodland Park) ST0203 1,500 LF 289.89$ 434,835$
1 Melody Lane (Woodland Park to City Limits)ST0203 5,125 LF 289.89$ 1,485,702$
2 Shadowbend (W) (Woodlawn to Sunset)ST0202 2,600 LF 235.76$ 612,968$
3 Briarmeadow Avenue (W Winding Way to Sunset)ST0204 2,470 LF 292.82$ 723,255$
4 Spreading Oaks (W) (Laurel to FM 518)ST0201 635 LF 144.06$ 91,475$
5 Winding Way (W) (FM 518 to Briarmeadow)ST0205 1,175 LF 323.41$ 380,011$
Construction Subtotal 3,728,247$
6 Blackhawk Repairs ST7001 413,120$
Total 4,141,367$
Estimated:Project Start Date:Fiscal Year 2006 B43-B44
Source of Funds:General Fund 413,120$ Bonds 3,728,247$
Estimated Annual Operating Costs:
None
CIP Page No:
Project Description
There are three types of programs included in this project: improvements of existing and construction of new
thoroughfares; conversion of selected streets from asphalt to concrete; and major repairs to existing thoroughfares.
New thoroughfares are necessary to help relieve congestion on existing streets during peak traffic hours by providing
alternate routes around the City. The preventative repair program is required to make timely repairs to high trafficked
existing thoroughfares in order to prevent more costly replacement programs in the near future. Each area is defined
as follows:
Justification
The City currently maintains all of these roads, but their ages, conditions and traffic loads warrant the work identified
herein. The associated storm sewer replacement will additionally improve the drainage in these areas and benefits the
drainage projects also scheduled in other areas of this program.
New Thoroughfares: Construction of Brittany Bay Boulevard, a four lane divided concrete boulevard from League City
city limits to Pearland city limits around south and west sides of Friendswood.
Conversion: This project replaces existing asphalt roads of substandard width and open drainage with 28-foot wide
concrete curb and gutter streets. In addition, the drainage systems would be improved to underground storm sewer
systems.
Repairs: This project would undertake numerous point and full panel repairs to Blackhawk Boulevard to correct vertical
misalignments and repair broken sections in order to delay major replacement programs and the associated higher
costs.
Streets included in this project are those needing conversion and repairs.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
CENTENNIAL PARK PHASE II & III Project No: PK0021
Item Description Quantity Unit Unit Price Extension
1 Construction of Phase II & III 1 LS 2,650,000$ 2,650,000$
2 Equipment & Furniture 1 LS 29,000$ 29,000$
Construction Subtotal 2,679,000$
Engineering / Architect / Legal 397,500$
Total 3,076,500$
Estimated:Project Start Date:Fisal Year 2004 CIP Page No:B49-B50
Source of Funds:Bonds
Estimated Annual Operating Costs:Current Add'tl Annual
Cost Cost Cost
Personnel -$ 32,292$ 32,292$
Supplies 17,121$ 11,329$ 28,450$
Maintenance 4,709$ 3,566$ 8,275$
Services 50,779$ 61,621$ 112,400$
Capital -$ -$ -$
Total 72,609$ 108,808$ 181,417$
Phase II will see the installation of a basketball pavilion, a restroom/picnic pavilion, a playground, an amphitheater,
3/4 mile hike and jogging trail and a plaza area with picnic tables and drinking fountains.
Phase III involves the installation of a regulation-sized football field, two international-sized soccer fields, one lighted
full-sized multipurpose practice field, and one half-sized lighted practice field, paved parking and a
restroom/concession building.
Project Description
Complete Phases II & III of Centennial Park.
Justification
The City Council approved the Master Plan for Centennial Park in December 1998. Since that time, the majority of
Phase I has been completed. Phase II and Phase III should be completed in order to provide the City with the
needed recreational opportunities for a comunity the size of Friendswood.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
RENWICK PARK, RELIGHTING FIELDS 1 & 3 Project No: PK0061
Item Description Quantity Unit Unit Price Extension
1 Field Lights 1 LS 111,900$ 111,900$
Total 111,900$
Estimated:Project Start Date:Fisal Year 2003 CIP Page No:B53-B54
Source of Funds:General Fund
Estimated Annual Operating Costs:
None
Project Description
Relight Fields 1 and 3 at Renwick Park.
Justification
Friendswood Little League, Inc., has asked the City to relight Fields 1 and 3 at Renwick Park to bring them into
compliance with the lighting requirements of Little League, Inc. The existing lights on the fields were installed and
designed for softball fields. The standards for the current baseball field lighting are more stringent than softball field
lighting and are designed to provide more lumens on both the infield and outfield for safe play.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
ANIMAL CONTROL BUILDING Project No:
Item Description Quantity Unit Unit Price Extension
1 Land Acquisition 3 AC 87,120$ 261,360$
2 Building Construction 6,292 SF 118$ 742,456$
3 Equipment & Furniture 1 LS 100,000$ 100,000$
Construction Subtotal 1,103,816$
15% Contingency 45,000$
Engineering 75,000$
Total 1,223,816$
Estimated:Project Start Date:Fiscal Year CIP Page No:B5-B6
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
The Police Department has identified the requirement to construct a new humane facility to meet the needs of
the community as it grows to build out. The current facility is limited in space and internal equipment to meet
the needs of the community. The proposed building will accommodate 24 cat cages and 28 kennels as well as
holding and quarantine areas for injured or sick pets.
Justification
The existing facility is located in the flood plain. It is susceptible to flooding and was damaged during Tropical
Storm Allison in 2001. The facility is inadequate to handle the operational requirements of the City's humane
program.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
LIBRARY EXPANSION Project No:
Item Description Quantity Unit Unit Price Extension
1 Construction 1 LS 1,560,000$ 1,560,000$
2 Equipment & Furniture 1 LS 48,000$ 48,000$
Construction Subtotal 1,608,000$
15% Contingency 78,000$
Engineer/Arch/Legal 156,000$
Total 1,842,000$
Estimated:Project Start Date:Fiscal Year CIP Page No:B7-B8
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
Add approximately 12,000 square feet of usable space to the existing library utilizing the recently purchased
Norton Property for expansion space.
Justification
In order for the Friendswood Public Library to serve the expected population growth to 55,000 people, the library
needs to expand to keep pace with the demand. The Library Board is recommending the addition of
approximately 12,000 square feet of usable space. Additional space for children's programming, meeting rooms,
seating, computer training lab, study rooms, staff space and parking is warranted to continue to provide quality
programming.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
CIVIC CENTER Project No:
Item Description Quantity Unit Unit Price Extension
1 Land Acquisition 1 LS 225,000$ 225,000$
2 Facility 1 LS 6,318,000$ 6,318,000$
3 Eqjuipment & Furniture 1 LS 120,000$ 120,000$
Construction Subtotal 6,663,000$
Engineering 947,700$
Total 7,610,700$
Estimated:Project Start Date:Fiscal Year CIP Page No:B9-B10
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
Acquisition of land and development of a Civic Center to serve the population of Friendswood at build out. The facility
will consist of 40,000 square feet of usable space for conventions, meetings, gatherings, community programs and
recreational activities. The usable space will include a 1,500-seat auditorium and a full commercial kitchen. Portions of
the facility will be designed to accommodate wedding receptions and private parties up to 500 people, high school
graduations, community plays and theatrical productions.
Justification
With an ultimate build out population of 55,000 people, Friendswood will need a focal point where residents of all ages
can come together and socialize, recreate and participate in community wide events. The facility should be centrally
locatd so that it is accessible to all residents of friendswood. The building will have large meeting rooms for special uses
such as arts and crafts, table games for youth and older citizens plus an auditorium for graduations and theatrical
performances.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
FIRE DEPARTMENT TRAINING Project No:
FIELD UPGRADES
Item Description Quantity Unit Unit Price Extension
1 Training Building 1 LS 130,000$ 130,000$
Concrete Driveway & Parking Lot
2 Completion 1 LS 45,000$ 45,000$
Construction Subtotal 175,000$
10% Contingency 20,000$
Architect/Design Specifications 5,000$
Total 200,000$
Estimated:Project Start Date:Fiscal Year CIP Page No:B11-B12
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
This project would provide for upgrades to the existing training facilities behind the volunteer fire department's Fire
Station #2 in the City's Sun Meadow area. Included in the upgrades would be a multi-story fixed training tower for ladder
and rope training with a single story attached fire evolution training structure. Completion and additions to the existing
concrete driveway and training exercise area will be included in this project.
Justification
The Friendswood Volunteer Fire Department (FVFD) provides the volunteer labor and the administration of the fire
department at no charge to the City. In order to maintain the highest level of service and technical proficiency of this
volunteer force, adequate training must be performed. To provide this training, appropriate facilities are needed. Having
these limited training facilities in the City keeps our volunteers here, training in the City and available to respond to any
emergencies. Having these facilities located in Friendswood will also minimize the amount of training expenses required
to send our volunteer firefighters outside of the city for the training due to lack of appropriate facilities. We will be able to
offer the majority of a new firefighter's routine training at these facilities. Today our firefighters travel to facilities in
LaPorte, College Station and Beaumont to receive this basic training.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
FM 518 DRAINAGE IMPROVEMENTS Project No:
Item Description Quantity Unit Unit Price Extension
FM 518 to Mary's Creek
1 24" RCP 300 LF 45$ 13,500$
2 27" RCP 150 LF 50$ 7,500$
3 48" RCP 700 LF 80$ 56,000$
4 42" RCP 650 LF 70$ 45,500$
5 36" RCP 650 LF 60$ 39,000$
6 Box Culvert Concrete 300 CY 450$ 135,000$
7 18" RCP 150 LF 40$ 6,000$
8 Inlet 6 EA 2,000$ 12,000$
9 Manhole 7 EA 2,500$ 17,500$
10 Headwall for 24"1 EA 2,000$ 2,000$
11 36" Culvert 1 EA 14,250$ 14,250$
12 Saw Cut 5,800 LF 8$ 46,400$
13 Concrete Pavement 6,444 SY 100$ 644,400$
14 Headwall for 48"1 EA 2,500$ 2,500$
Construction Subtotal 1,041,550$
20% Contingency 208,310$
15% Engineering & Testing 156,233$
Total 1,406,093$
Estimated:Project Start Date:Fiscal Year CIP Page No:B25-B26
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months -$
Estimated Annual Operating Costs
Personnel -$
Supplies -$
Maintenance -$
Services -$
Capital -$
Total -$
Project Description
A Master Drainage Plan Phase I was completed in September 1993, identifying problem areas in the city's storm drainage
system. This project will address Problem Areas No. 17 and 18. This project replaces undersized storm sewer systems in order
to minimize street flooding during an extreme event.
Justification
The area along FM 518 between Edgewood (FM 2351) and Chigger Creek is commercial, characterized by high imperviousness,
with associated high rates of storm runoff. The main trunk storm sewer capacity varies from 30 percent to 60 percent of desired
5-year flood. Detention sites are not available and street grade is inadequate to handle the excess flows of a 100-year event.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
FM 2351, FROM 518 TO CORPORATE LIMITS Project No:
Item Description Quantity Unit Unit Price Extension
1 Excavation 49,500 CY 6$ 297,000$
2 6 inchd Lime Stabilization 52,590 SY 6$ 315,540$
3 6 inch Concrete Paving 50,775 SY 30$ 1,523,250$
4 6 inch Concrete Curb 16,320 LF 2$ 32,640$
5 24 inch RCP Storm Sewer 3,620 LF 48$ 173,760$
6 30 inch RCP Storm Sewer 690 LF 56$ 38,640$
7 36 inch RCP Storm Sewer 1,610 LF 64$ 103,040$
8 42 inch RCP Storm Sewer 300 LF 72$ 21,600$
9 48 inch RCP Storm Sewer 910 LF 80$ 72,800$
10 54 inch RCP Storm Sewer 620 LF 112$ 69,440$
11 66 inch RP Storm Sewer 340 LF 135$ 45,900$
12 72 inch RCP Storm Sewer 220 LF 150$ 33,000$
13 Tie into Existing Storm Inlet 6 EA 430$ 2,580$
14 Type B-B Inlets 57 EA 1,225$ 69,825$
15 Storm Sewer Manholes 27 EA 1,000$ 27,000$
16 Trench Safety 8,310 LF 1$ 8,310$
17 Inlet Protection 57 EA 81$ 4,617$
18 Creek Crossing 3 EA 95,000$ 285,000$
19 Utilities 1 LS 500,000$ 500,000$
Construction Subtotal 3,623,942$
15% Contingency 543,591$
20% Engineering & Testing 724,788$
Total 4,892,321$
Estimated:Project Start Date:Fiscal Year CIP Page No:B33-B34
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
This project would provide a four lane concrete curb and gutter roadway from FM 518 to the Friendswood City Limit Line.
In addition, the project includes the addition of an underground storm sewer system that will significantly improve drainage
along the entire length of the corridor.
Justification
With the proposed improvements to Sunset Boulevard, the addition of Brittany Bay Boulevard and the additional
commercial development along FM 2351, it is evident that FM 2351 will need extending. As a result, this should help
provide relief to traffic congestion in the City's main commercial area, especially at the intersection of FM 518. In addition,
improvements to the drainage system along the street should provide improved drainage for the entire corridor.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
WEDGEWOOD & FOREST BEND Project No:
Item Description Quantity Unit Unit Price Extension
1 Excavation 167,621 CY 6$ 1,005,726$
2 6 inch Lime Stabilization 330,720 SY 6$ 1,984,320$
3 6 inch Concrete Paving 309,229 SY 30$ 9,276,870$
4 6 inch Concrete Curb 190,390 LF 2$ 380,780$
5 24 inch RCP Storm Sewer 7,730 LF 48$ 371,040$
6 Remove Existing Pavement 309,229 SY 20$ 6,184,580$
Construction Subtotal 19,203,316$
10% Contingency 1,920,332$
Engineering & Testing 2,880,497$
Total 24,004,145$
Estimated:Project Start Date:Fiscal Year CIP Page No: B29-B30
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
This project replaces existing concrete streets within a neighborhood that is 35 years old with 28-foot wide
concrete curb and gutter streets. The existing streets are deteriorating as evident by the the street failures and
cracking that have occurred in recent years. In addition, the drainage system would be improved and replaced in
certain areas as needed.
Justification
The City currently maintains these streets, but their age and condition indicate that replacement in the near future
will be required. The associated storm sewer reconstruction will rehabilitate the existing drainage system.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
FALLING LEAF DRIVE Project No:
Item Description Quantity Unit Unit Price Extension
1 Excavation 7,706 CY 6$ 46,236$
2 6 inch Lime Stabilization 7,334 SY 6$ 44,004$
3 6 inch Concrete Paving 6,845 SY 30$ 205,350$
4 6 inch Concrete Curb 4,400 LF 2$ 8,800$
5 24 inch RCP Storm Sewer 492 LF 48$ 23,616$
6 36 inch RCP Storm Sewer 300 LF 64$ 19,200$
7 48 inch RCP Storm Sewer 600 LF 80$ 48,000$
8 54 inch RCP Storm Sewer 900 LF 112$ 100,800$
9 Type BB Inlet 16 EA 1,225$ 19,600$
10 Storm Sewer Manholes 8 EA 1,000$ 8,000$
11 Tie into Exist. Storm Sewer 1 EA 920$ 920$
12 Trench Safety 2,200 LF 1$ 2,200$
13 Inlet Protection 16 EA 81$ 1,296$
Construction Subtotal 528,022$
15% Contingency 52,802$
20% Engineering & Testing 79,203$
Total 660,027$
Estimated:Project Start Date:Fiscal Year CIP Page No:B45-B46
Source of funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel
Supplies -
Maintenance -
Services -
Capital -
Total $0
In addition, development in the area has put a greater strain (i.e. an incraesed volume of construction truck
traffic) on the existing facility and caused the need for a higher degree of maintenance. As a side benefit, the
associated storm sewer construction would improve the drainage for the area.
Project Description
This project replaces an existing asphalt road of substandard width and open ditch drainage with a 28-foot wide
concrete curb and gutter street. In addition, the drainage system would be improved to an underground storm
sewer system to serve the new street.
Justification
The City currently maintains this road, but its age, condition and increasing volume of traffic warrants
replacement with a concrete street. This road is part of the Major Thoroughfare Plan and will eventually connect
to the proposed Brittany Bay Boulevard. This would help to improve mobility within the City.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
FRIENDSWOOD SPORTSPARK Project No:
Item Description Quantity Unit Unit Price Extension
1 Acquire Additional 23 Acres 23 AC 45,000$ 1,035,000$
2 Equipment and Furniture 1 LS 16,800$ 16,800$
Light Fields #4 & Service Road to Park
3 Building & Appurtenances 1 LS 1,000,000$ 1,000,000$
Construction Subtotal 2,051,800$
Engineering 150,000$
Total 2,201,800$
Estimated:Project Start Date:Fiscal Year CIP Page No:B51-B52
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
Acquire and further develop Friendswood Sportspark as the second Community Park for the City of Friendswood.
Justification
When the City of Friendswood is built out at or about the year 2020, the population of Friendswood will reach
approximately 55,000 people. The City will be large enough to support two Community Parks at that time: Centennial
Park and Friendswood Sportspark. To develop Friendswood Sportspark into a true Community Park, the City will
need to acquire approximately 23 additional acres of land adjacent to the existing facility to bring the total acreage to
50 acres.
The existing restrooms and concession building will need to be renovated. A playground, walking and jogging trails
and two international-sized, lighted soccer fields will be added to the complex. A plaza area with picnic tables, drinking
fountains and landscaping will complete the development.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
LEAVESLEY PARK PARKING LOT Project No:
Item Description Quantity Unit Unit Price Extension
1 75 Parking Spaces 1 LS 112,000$ 112,000$
Construction Subtotal 112,000$
Engineering & Testing 16,800$
Total 128,800$
Estimated:Project Start Date:Fiscal Year CIP Page No:B55-B56
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
Add 75 new concrete parking spaces.
Justification
The Parks and Recreation Board are recommending the addition of 57 new concrete parking spaces to alleviate
the parking problems along Buckingham Drive.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
SUB-REGIONAL PARKS Project No:
Item Description Quantity Unit Unit Price Extension
1 Playgrounds 3 EA 106,000$ 318,000$
2 Concrete Hike & Bike Trail 3 EA 60,000$ 180,000$
3 Practice Backstop 3 EA 10,000$ 30,000$
4 50-Space Parking Lot 3 EA 75,000$ 225,000$
5 Multi-Purpose Court 3 EA 25,000$ 75,000$
6 Turf and partial Irrigation 3 EA 55,000$ 165,000$
7 Drinking Fountains (2)3 EA 3,000$ 9,000$
8 Picnic Area with 10 Tables 3 EA 60,000$ 180,000$
9 Park Benches (10)3 EA 8,000$ 24,000$
10 Restrooms 3 EA 60,000$ 180,000$
11 Land Acquisition 45 AC 45,000$ 2,025,000$
12 Maintenance Equipment 3 EA 25,000$ 75,000$
Construction Subtotal 3,486,000$
Engineering 69,300$
Total 3,555,300$
Estimated:Project Start Date:Fiscal Year CIP Page No:B57-B58
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
Acquisition and development of 3 Sub-regional Parks located in the east and southeastern portion of
Friendswood. Each new facility will be approximately 15 acres in size and will include the following facilities:
Playgrounds, Concrete Hike & Bike Trail (8' wide, 1/2 mile long), Practice Backstop, 50-space Parking Lot,
Multi-Purpose Court, Turf and partial Irrigation, Drinking Fountains (2), Picnic Shelter with 10 Tables, Park
Benches (10) and Restrooms.
Justification
The Parks and Open Space Master Plan call for the addition of 3 Sub-Regional parks at or about build out.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
OLD CITY PARK Project No:
Item Description Quantity Unit Unit Price Extension
1 Parking Spaces 75 EA 1,500$ 112,500$
2 Entry Road 500 LF 90$ 45,000$
3 50' Foot Bridge 1 LS 75,000$ 75,000$
4 8' Hike & Bike Trail 3,520 LF 23$ 80,960$
Construction Subtotal 313,460$
15% Engineering & Testing 47,019$
Total 360,479$
Estimated:Project Start Date:Fiscal Year CIP Page No:B59-B60
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
Connect Old City Park to Stevenson Park via footbridge and a concrete hike and bike trail. Construct new
asphalt entry road and pave 75 new parking spaces.
Justification
In 1993 the Parks and Recreation Board made a recommendation to City Council to connect Stevenson Park
and Old City Park via footbridge. Once connected, additional parking for special events such as the annual
Fourth of July Celebration, Concerts-In-The-Park, Fall Into Fitness Fun Run, Easter in the Park, and
Halloween in the Park will be available.
The park is also utilized almost every Saturday and Sunday for spring and fall soccer games. The park has
no designated parking area creating a safety convern for attempting to park at the park.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
Project No:
Item Description Quantity Unit Unit Price Extension
1 -$
2 -$
3 -$
4
5
6
7
8
9
10
11
12
13
Construction Subtotal -$
15% Contingency
Engineering
Testing & Geotech
Total -$
Estimated:Project Start Date:Fisal Year CIP Page No:
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel -
Supplies -
Project Description
Justification
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
Maintenance -
Services -
Capital -
Total $0
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
PUBLIC SAFETY BUILDING PHASE II Project No: FPS001
Item Description Quantity Unit Unit Price Extension
1 Building and Paving area 12,272 SF 205.37$ 2,520,301$
2 Equipment 1 LS 400,000$ 400,000$
Construction Subtotal 2,920,301$
15% Contingency 350,000$
Engineering 300,000$
Total 3,570,301$
Estimated:Project Start Date:Fiscal Year CIP Page No:B1-B2
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
A feasibility study was completed in June, 1999, providing options for a facility that would be a base of
operations for police, fire marshal and the Emergency Operations Center (EOC) needed for emergency
management. The study took into account the needs of a built out city and would provide continuity of services
in the event of a weatther-related, pipeline or other criminal incident that causes major damage, disruption or
casualties. A review conducted in January of 2002 identified the need for a records storage facility and
municipal court modules. Available properties with features appropriate for a public safety facility were identified.
The properties include 11 sites throughout the City.
Justification
The existing public safety facility at 109 E. Willowick is deteriorating and there is crowding in all interior spaces.
The dispatch and computer systems servicing police, fire and emergency medical services and the EOC we now
depend on, all are badly served. Areas of questionable safety are also evident through the structure as well as
the structure's survivability in a severe storm.
CAPITAL IMPROVEMENT PROGRAM
GENERAL FUND PROJECT
ANNALEA/KINGSPARK/WHITEHALL Project No: DR0203
Item Description Quantity Unit Unit Price Extension
1 Excavation 55,182 CY 6$ 331,092$
2 6 inch Lime Stabilization 110,364 SY 6$ 662,184$
3 6 inch Concrete Paving 103,006 SY 30$ 3,090,180$
4 6 inch Concrete Curb 66,218 LF 2$ 132,436$
5 24 inch RCP Storm Sewer 7,600 LF 48$ 364,800$
6 Type BB Inlet 130 EA 1,225$ 159,250$
7 Remove Exist. Pavement 103,006 SY 20$ 2,060,120$
Construction Subtotal 6,800,062$
10% Contingency 680,006$
Engineering 1,020,009$
Total 8,500,077$
Estimated:Project Start Date:Fiscal Year 2003 CIP Page No:B47-B48
Source of Funds:Bonds
Estimated First Year (Start-Up) Operating Costs Months $0
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
This project replaces all existing concrete streets within a residential neighborhood that is 37 years old. The
existing streets are primarily 28 feet wide with concrete curb and gutter. The existing streets are deteriorating
as evident by the street failures and cracking that have occurred in recent years.
Justification
The City currently maintains these streets, but their age and condition indicate that replacement in the near
future will be required. As a precursor to this project, the associated storm sewer system throughout the
subdivision will require reconstruction.
WATER IMPROVEMENTS Project Total
Project Description No 5-Yr Plan
Additional Surface Water (6 MGD)UW0030 14,000,000 14,000,000
Water Plant #2 Rehabilitation UW0017 644,000 644,000
Water Plant #5 Rehabilitation UW0018 2,457,000 2,457,000
Water Distribution Repl. & Upgrades UW0400 1,323,000 1,323,000
Bay Area Blvd 14" Water Line UW0007 559,245 559,245
Water Plant #7 Rehabilitation UW0026 861,750 861,750
Water Plant #6 Rehabilitation UW0019 788,250 788,250
Total Water Projects 14,644,000 4,339,245 861,750 788,250 - 20,633,245
SEWER IMPROVEMENTS Project Total
Project No 5-Yr Plan
Sunmeadow Lift Station #8 US0023 732,900 732,900
Sunmeadow to San Joaquin Force Main US0024 213,500 213,500
Whitcomb Force Main (formerly Trunk
Force Main, Forest Bend to WWTP US0007 1,425,450 1,425,450
Deepwood Lift Station Expansion US0008 895,300 895,300
Beamer Road Sanitary Sewer-Phase I US0021 1,052,600 1,052,600
FM 528-Lundy Ln to Tower Est SS Line US0018 434,070 434,070
18" Sanitary Force Main Dpwd-Blkhwk US0019 1,540,000 1,540,000
Beamer Road Sanitary Sewer-Phase II US0022 1,325,042 1,325,042
Total Sewer Projects 946,400 2,320,750 1,052,600 1,325,042 1,974,070 7,618,862
Total Water and Sewer Projects 15,590,400 6,659,995 1,914,350 2,113,292 1,974,070 28,252,107
Source of Funding:
Water Projects Funded by Revenue Bonds 12,144,000 4,339,245 861,750 788,250 - 18,133,245
Sewer Projects Funded by Revenue Bonds 946,400 2,320,750 1,052,600 1,325,042 1,974,070 7,618,862
13,090,400 6,659,995 1,914,350 2,113,292 1,974,070 25,752,107
2,500,000 - - - - 2,500,000
NOTES:
Cost items in RED updated 5/27/04.
Fiscal year 2004 and 2005 will be combined into one bond issue in 2005.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECTS
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
FISCAL YEARS 2003-04 THRU 2007-08
Total Revenue Bonds
Total Water and Sewer Working Capital
FY 2008FY 2004 FY 2005 FY 2006 FY 2007
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
PURCHASE ADDITIONAL SURFACE WATER Project No:UW0030
Updated 9/10/2004
Item Description Quantity Unit Unit Price Extension
Capacity
1 Existing Capacity 6.00 MGD 0.116009$ 696,056$
2 Additional 6.0 Mgd Capacity 6.00 MGD 1.292018$ 7,752,108$
Total 2005 Capacity Cost 8,448,164$
Pumping
3 Pumping: Existing Capacity 8.52 MGD -$ -$
4 Pumping: Incremental Capacity 6.00 MGD 0.210703$ 1,264,218$
Total Pumping Construction Cost 1,264,218$
Distribution
5
8.73 MGD 0.152000$ 1,326,960$
6 8.73 MGD 0.306000$ 2,671,380$
7 6.00 MGD 0.046600$ 279,600$
Total Distribution Construction Cost 4,277,940$
Contingency Included in Above Numbers
8 Additional Contingency 9,678$
Total Project Cost 14,000,000$
Estimated:Project Start Date:Fiscal Year:2004 CIP Page No:A23-A24
Source of Funds: Working Capital $2,500,000 Revenue Bonds:11,500,000$
Estimated Annual Operating Costs:
Purchase 6 MGD Water per Day at $.55 per 1000 gallons 1,204,500$
Increased water usage will generate revenues to offset the cost to purchase the water.
Existing Capacity: 96" Line-Point C to Point D
Incremental Capacity: 96" Line-Point B to Point C
Existing Capacity: New 36" Beamer Line
Project Description
This project consists of the purchase of additional surface water capacity from the City of Houston. To meet the
ultimate build-out demand, Friendswood will need a surface water supply capacity of 12 MGD. The City currently
has purchased 6.0 MGD of capacity in the City of Houston's southeast water purification plant.
Justification
Based upon the current population projections, staff's estimate of the City's total surface water capacity, to satisfy
Subsidence District regulations, is 12 million gallons per day. This capacity provides for the City to produce 5 MGD
of ground water from its existing water wells (based upon a 65% production rate as outlined in the Drought
Contingency Plan). The combination of these two sources would provide the City with 17 MGD of drinking water.
With a population of about 57,400, the total capacity of 12 million gallons of surface water should allow the City to
satisfy its regulatory requirements.
and Existing 36" Beamer
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
WATER PLANT #2 REHABILITATION Project No: UW0017
Updated 6/23/04
Item Description Quantity Unit Unit Price Extension
1 0.5 MG storage Tank 1 EA 350,000.00$ 350,000$
2 Control Rooms 1 EA 50,000.00$ 50,000$
3 Pumps & Motors 2 EA 25,000.00$ 50,000$
4 Valve & Piping 1 EA 10,000.00$ 10,000$
Construction Subtotal 460,000$
15% Contingency 69,000$
25% Engineering 115,000$
Project Total 644,000$
Estimated:Project Start Date:Fiscal Year 2004 CIP Page No:A17-A18
Source of Funds:Bonds
Estimated Annual Operating Costs
None
This well site is in need of a new control room. The existing controls are located outside and are showing the
effects of that environment. The tank is 41 years old and is in need of total rehabilitation. The vertical turbine
pumps will be replaced with horizontal units to provide more efficient operation. The ground storage tank will be
replaced with a half million-gallon tank to provide more storage capacity.
Project Description
Justification
To rehabilitate the water plant. The rehabilitation will include the replacement of control room, chemical room,
conversion of pumps, ground storage tank as necessary. Replace all valves and piping as necessary. The existing
cyclone fence will be replaced with 8 feet cedar wood. The existing tank is galvanized steel with a capacity of
210,000 gallons.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
WATER PLANT #5 REHABILITATION Project No:UW0018
Updated 6/23/04
Item Description Quantity Unit Unit Price Extension
1 0.5 MG Storage Tank 1 EA 350,000$ 350,000$
2 1 MG Elevated Tank 1 EA 1,250,000$ 1,250,000$
3 Control Rooms 1 EA 50,000$ 50,000$
4 Pumps & Motors 3 EA 25,000$ 75,000$
5 Valve & Piping 1 EA 30,000$ 30,000$
Construction Subtotal 1,755,000$
15% Contingency 263,250$
25% Engineering 438,750$
Total 2,457,000$
Estimated:Project Start Date:Fiscal Year 2005 CIP Page No: A15-A16
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
Project Description
To rehabilitate the water plant. The rehabilitation will include the replacement of control room, chemical room,
conversion of pumps, ground storage tank as necessary. Extensive modifications or replacement to the
elevated storage tank will be necessary. The elevated tank either should be raised and rebuilt or a new
tank installed. Replace all valves and piping as necessary. The existing cyclone fence will be replaced with 8 feet
cedar wood. The existing ground storage tank is made of steel with a capacity of 210,000 gallons. The ground
storage tank should be replaced with a 500,000-gallon capacity unit. The control room is in need of modification to
eliminate water damage due to rainfall intrusion.
Justification
This site contains the one million gallon elevated storage tank (the only elevated storage tank until completion of the
second elevated tank on FM 528). Presently, the existing elevated tank is inefficient in operation due to its relatively
low height. Replacement with a taller tank is one option to be considered. The existing ground storage tank leaks
from the bottom plates and would require extensive repairs. The ground storage tank is 32 years old and is in need
of total rehabilitation or replacement, possiby with a new 500,000-gallon unit. This well site is in need of a new
control room. The existing facility is extremely small and floods easily. Existing controls are aging to the point of
needing total replacement. Correcting this will require modification of this building and the surrounding area. The
vertical turbine pumps shoud also be replaced within this project with horizontal units to improve operation
efficiency.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
WATER DISTRIBUTION SYSTEM Project No:UW0400
REPLACEMENT AND UPGRADES
Updated 6/23/04
Item Description Quantity Unit Unit Price Extension
1 12” water Line 6400 LF 40$ 256,000$
2 12” Line Augured 6800 LF 65$ 442,000$
3 12” Bored & Jacked 500 LF 130$ 65,000$
4 General Requirement 1 LS 50,000$ 50,000$
Construction Subtotal 813,000$
38% Contingency 306,750$
25% Engineering 203,250$
Total 1,323,000$
Estimated:Project Start Date:Fiscal Year 2005 CIP Page No:A27-A28
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
Project Description
The project includes replacement of 13,000 feet of existing water mains with 12" water mains to eliminate leaks and
improve the distribution capabilities of the Friendswood water system.
Justification
As we approach the build out population, the capacity of the water distribution system in some ares of the city will
require upgrading. The GRP (Groundwater Reduction Plan) has identified 13,000 feet of existing smaller diameter
water line to be replaced with 12" line. The estimated cost of replacement will be about $1,000,000. These areas
will be determined and verified through our water system modeling program and new areas will be added as it
becomes necessary.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
BAY AREA BLVD 14 INCH WATERLINE Project No:UW0007
Updated 6/23/04
Item Description Quantity Unit Unit Price Extension
1 14" PVC Water Line 3550 LF 58$ 205,900$
2 14" Gate Vavle and Box 8 EA 2,000$ 16,000$
3 Directional Drill 14" HDPE Water Line 800 LF 165$ 132,000$
4 Augered 14" Steel water Line 100 LF 135$ 13,500$
5 Fire Hydrants 5' Bury 4 EA 1,500$ 6,000$
6 6" Gate Valve 5 EA 510$ 2,550$
7 Trench Safety 3250 EA 1$ 3,250$
8 Regrade Ditches 1400 EA 1$ 1,400$
Construction Subtotal 380,600$
9 Easement Acquisition 15000 SFT 0$ 3,750$
10 M&B Survey & Descriptions 2250 LF 4$ 9,000$
11 Geotechnical 5 EA 750$ 3,750$
12 Project Mgmt Administration 6 EA 3,650$ 21,900$
13 Project Engineering 12.50%61,800$
14 Testing 1.00%5,500$
15% Contingency 72,945$
Total 559,245$
Estimated:Project Start Date:Fiscal Year 2005 CIP Page No:A33-A34
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
Project Description
This project consists of constructing a 14-inch water line along Bay Area Boulevard from the Autumn Creek
Development to Rancho Drive.
Justification
With the construction of the second surface water take point and the purchase of additional capacity from the City
of Houston, this system improvement is required to push water to the southern portion of Friendswood. Significant
residential development is anticipated which would increase the demand for water in that portion of the City.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
WATER PLANT #7 REHABILITATION Project No:UW0026
Updated 6/23/04
Item Description Quantity Unit Unit Price Extension
1 0.5 MG Storage Tank 1 EA 350,000$ 350,000$
2 Control Rooms 1 EA 50,000$ 50,000$
3 Pumps & Motors 4 EA 25,000$ 100,000$
4 Valve & Piping 1 EA 10,000$ 10,000$
5 Switch Gear 1 EA 10,000$ 10,000$
6 Recondition Generator 1 EA 5,000$ 5,000$
Construction Subtotal 525,000$
39% Contingency 205,500$
25% Engineering 131,250$
Total 861,750$
Estimated:Project Start Date:Fiscal Year 2006 CIP Page No:A29-A30
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
Project Description
The rehabilitation will include the replacement of control room, chemical room, conversion of pumps, ground
storage tank as necessary. Replace all valves and piping as necessary. The existing cyclone fence will be
replaced with 8 feet cedar wood. The existing tanks are made of galvanized steel with a capacity of 21,000 gallons
and 63,000 respectively. Recondition existing generator set.
Justification
This well site is in need of a new control room. The existing room is far too small for safety when performing
electrical repair. The existing switchgear is at the end of its usable life. The room also floods when there is any
rainfall. A new control room/chemical room could eliminate this situation. A replacement of the existing vertical
turbine pumps with horizontal units wold provide a more efficient operation. The ground storage tanks should be
replaced as necessary as dictated by the last ground storage tank inspection. A one half million gallon ground
storage tank not only provides more capacity, but also eliminates the maintenance and upkeep of the small tank. At
this time the replacement of all needed piping and accessories should be done. The existing automatic transfer
switch at the site was hit by lightening and partially destroyed. A new switch would enable this site to automatically
transfer power when needed. Reconditioning the existing generator set including increasing the diesel tank
capacity would make this emergency power system more reliable.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
WATER PLANT #6 REHABILITATION Project No:UW0019
Updated 6/23/04
Item Description Quantity Unit Unit Price Extension
1 0.5 MG Storage Tank 1 EA 350,000$ 350,000$
2 Control Rooms 1 EA 50,000$ 50,000$
3 Pumps & Motors 3 EA 25,000$ 75,000$
Construction Subtotal 485,000$
37% Contingency 182,000$
25% Engineering 121,250$
Total 788,250$
Estimated:Project Start Date:Fiscal Year 2007 CIP Page No:A31-A32
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
Project Description
The rehabilitation will include the replacement of control room, chemical room, conversion of pumps, ground
storage tank as necessary. Replace all valves and piping as necessary. The existing cyclone fence will be
replaced with 8 feet cedar wood. The existing tank is galvanized steel with a capacity of 210,000 gallons.
Justification
The well site is in need of a new control room. The existing controls are located in an extremely small room and
are aging to the point of needing total replacement. The tank is 32 years old and is in need of total rehabilitation.
The vertical turbine pumps will be replaced with horizontal units to provide more efficient operation. The ground
storage tank will be repalced with a one half milion gallon tank to provide more storage capacity.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
SUN MEADOW LIFT STATION (#8)Project No: US0023
Updated 6/23/04
Item Description Quantity Unit Unit Price Extension
1 Lift Station 1 EA 144,400$ 144,400$
2 12" Force Main 5,000 LF 65$ 325,000$
3 Augured 12" 1000 LF 100$ 100,000$
4 16” Steel Casing 120 LF 150$ 18,000$
5 Lift Station Upgrade 1 EA 25,000$ 25,000$
6 Trench Safety 5000 LF 1$ 5,000$
7 Surveying 1 LS 15,000$ 15,000$
Construction Subtotal 632,400$
Project Management 20,000$
Engineering 67,500$
Geotech 7,500$
Testing 5,500$
Total 732,900$
Estimated:Project Start Date:Fiscal Year 2004 CIP Page No:A7-A8
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
The proposed new lift station would replace the existing one, which is at the end of its serviceable life and will
provide adequate capacity for the proposed River Oaks Subdivision. The proposed lift station will be a submersible
type consisting of three pumps and will be constructed in the vicinity of the existing lift station. This new facility will
have its own access drive. The existing lift station does not have access drive, further complicating maintenance.
Current loads on the existing force main have reached capacity. Therefore, it will also be necessary to construct a
new force main from this lift station to the existing 27" sewer trunk line at the end of San Joaquin Blvd. This new
force main will be approximately 5,000 feet long and 12" in diameter. The flow from Windsor Estates' lift station will
then be diverted to the San Joaquin lift station via the existing 8" force main. The flow diversion will requrie some
additional pumping and electrical upgrades to this station.
The existing lift station at Sun Meadows is in need of replacement. The pumps and control system are at the end
of their practical usefulness. There is no access drive to this site. Current estimates indicate this system will be
severely taxed and incapable of handling even normal flow within the next few years. In addition, the expected
development of the surounding area will be better served by construction of one modern lift station that is both
acessible and efficient. Additionally, new development will participate in the cost of the project. This project may
rquire the acquisition of some land for the lift station site and an easement for the force main.
Project Description
Justification
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
SUN MEADOW TO SAN JOAQUIN FORCE MAIN Project No:US0024
Updated 6/23/04
Item Description Quantity Unit Unit Price Extension
1 10 Inch Force Main 3200 LF 35.00$ 112,000$
2 Cased Construction 100 LF 65.00$ 6,500$
3 Trench Safety 3200 LF 1.00$ 3,200$
4 Tie in to Lift Station 1 EA 10,000.00$ 10,000$
5 Tie into Gravity Line 1 EA 3,800.00$ 3,800$
Construction Subtotal 135,500$
6 Surveying 1 25,000.00$ 25,000$
7 Easement Acquisition 3200 7.81$ 25,000$
8 Engineering 1 LS 24,500.00$ 24,500$
9 Geotech 1 3,500.00$ 3,500$
10 Testing incl Lift Station #8
11 Project Management incl Lift Station #8
Total 213,500$
Estimated:Project Start Date:Fiscal Year 2004 CIP Page No:A7-A8
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
Project Description
The proposed new lift station would replace the existing one, which is at the end of its serviceable life and will
provide adequate capacity for the proposed River Oaks Subdivision. The proposed lift station will be a submersible
type consisting of three pumps and will be constructed in the vicinity of the existing lift station. This new facility will
have its own access drive. The existing lift station does not have access drive, further complicating maintenance.
Current loads on the existing force main have reached capacity. Therefore, it will also be necessary to construct a
new force main from this lift station to the existing 27" sewer trunk line at the end of San Joaquin Blvd. This new
force main will be approximately 5,000 feet long and 12" in diameter. The flow from Windsor Estates' lift station will
then be diverted to the San Joaquin lift station via the existing 8" force main. The flow diversion will requrie some
additional pumping and electrical upgrades to this station.
Justification
The existing lift station at Sun Maedows is in need of replacement. The pumps and control system are at the end
of their practical usefulness. There is no access drive to this site. Current estimates indicate this system will be
severely taxed and incapable of handling even normal flow within the next few years. In addition, the expected
development of the surounding area will be better served by construction of one modern lift station that is both
acessible and efficient. Additionally, new development will participate in the cost of the project. This project may
rquire the acquisition of some land for the lift station site and an easement for the force main.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
WHITCOMB FORCE MAIN Project No: US0007
(Formerly Trunk Force Main, Forest Bend to WWTP)
Updated 6/23/04
Item Description Quantity Unit Unit Price Extension
1 18" PVC Force Main 8,000 LF 95$ 760,000$
2 Directional Drill 18" Force Main 1,500 LF 165$ 247,500$
3 20" PVC Force Main 670 LF 100$ 67,000$
4 Connect WWTP 1 LS 10,000$ 10,000$
5 Reconnect Exist. Lift Station 1 LS 10,000$ 10,000$
6 Trench Safety 8,000 LF 1$ 8,000$
7 Reconnect Exist. Sanitary Service Leads 10 EA 1,500$ 15,000$
8 Project Management 1 LS 20,000$
Construction Subtotal 1,137,500$
15% Contingency 170,625$
Engineering 117,325$
Testing & Geotech 15,000$
Total 1,425,450$
Estimated:Project Start Date:Fiscal Year 2005 CIP Page No:A9-A10
Source of Funds:Bonds
Estimated Annual Operating Costs:
Personnel -
Supplies -
Maintenance 1,000
Services -
Capital -
Total $1,000
Project Description
This project consists of the construction of an 18-inch sanitary sewer force main from the Forest Bend Lift Station to
the Blackhawk Wastewater Treatment Plant (WWTP.) The flows from the Deepwood Lift Station would be
combined with flows from the Forest Bend Lift Station. The new force main would run along Clear Creek to the
Blackhawk Treatment facility.
Justification
Development occurring in the northern and central portions of Friendswood is placing a larger demand on the
Deepwood Lift Station. Currently, Forest Bend discharges to the Deepwood Lift Station and is then relayed to the
WWTP. The existing force main between Forest Bend and the WWTP is approaching capacity. This project will
be required when upstream I&I problems are resolved and the Deepwood Lift Station is expanded.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
DEEPWOOD LIFT STATION EXPANSION Project No:US0008
Updated 6/23/04
Item Description Quantity Unit Unit Price Extension
1 Lift Station Expansion 1 LS 700,200$ 700,200$
2 12" PVC Force Main 1,600 LF 50$ 80,000$
3 Trench Safety 1,600 LF 1$ 1,600$
Construction Subtotal 781,800$
Project Management 20,000$
Engineering 80,500$
Testing 4,500$
Geotech 8,500$
Total 895,300$
Estimated:Project Start Date:Fiscal Year 2005 CIP Page No:A11-A12
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
Project Description
This project consists of the expansion of the Deepwood Lift Station and the construction of a new 12-inch sanitary
sewer force main from the Deepwood Lift Station to the Forest Bend Lift Station. The expansion of Deepwood
would occur at its present location in the Public Works maintenance facility. The new force main would follow the
course of an existing force main to the Forest Bend Lift Station
Justification
Development occurring in the northern and central portions of Friendswood is placing an increased demand on the
Deepwood Lift Station. Currently, Forest Bend discharges to the Deepwood Lift Station and the existing force main
is approachnig capacity. This prjoect will be required when upstream infiltration and inflow (I&I) problems are
resolved and additional development occurs.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
BEAMER ROAD SANITARY SEWER - PHASE 1 Project No:US0021
Updated 6/23/04
Item Description Quantity Unit Unit Price Extension
Sub-Service A
1 12" Gravity Sewer 4,240 LF 60$ 254,400$
2 FM 2351 Crossing 1 EA 65,000$ 65,000$
3 8" Force Main 5,930 LF 50$ 296,500$
4 Pre Cast Manhole 9 EA 2,800$ 25,200$
5 Lift Station 1 EA 158,000$ 158,000$ 6 Surveying 1 LS 25,000$ 25,000$
7 Easement Acquisition 1 LS 68,000$ 68,000$
Construction Subtotal 892,100$
Project Management 20,000$
Engineering 125,000$
Geotech 6,000$
Testing 9,500$
Total 1,052,600$
Estimated:Project Start Date:Fiscal Year 2006 CIP Page No: A19-A20
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
Project Description
Justification
This is a phased project based on expectations for economic development activities in the northern panhandle area
of town. Service to these areas can be established by the construction of four lift stations connected via a trunk
sewer serving each sub-service area. There are four sub-service aeras identified within the area circumscribed by
FM 2351, Beamer Road and Dixie Farm Road. Each sub-service area can be served only after the down stream
sub-service area's lift station and force main has been constructed. Phase One constitutes the first portion of the
down stream end of this service area. The wastewater flow from future service areas, up-stream, will ultimately
discharge through this section and into the existing 21" collector sewer system at Wandering Trail and FM 2351.
This area has been zoned an "Industrial District." Efforts to attract light industry and office warehouse business and
development into this area are largely dependent on availability of City service infrastructure. Water service
capabilities, with an ultimate capacity of 12 million gallons per day, are currently being constructed within this area.
Construction of sewer capabilities would begin to provide the necessary City services required for future
development of the area and would lay the groundwork necessary to attract long-term investors. Phase One of this
project is envisioned to meet the needs of initial development and to be expandable, through Phases Two and
Three, to meet requirements of future development of the area as it grows.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
Beamer Road Sanitary Sewer Phase II Project No:US0022
Not updated
Item Description Quantity Unit Unit Price Extension
Sub-Service B
1 12" Gravity Sewer 3,820 LF $50 $191,000
2 Ditch Crossing 1 EA $25,000 $25,000
3 Pre Cast Manhole 8 EA $2,200 $17,600
Construction Subtotal $233,600
Item Description Quantity Unit Unit Price Extension
Sub-Service C
1 12" Gravity Sewer 4,842 LF $50 $242,100
2 Turkey Creek Crossing 1 EA $25,000 $25,000
3 8" Force Main 3,500 LF $40 $140,000
4 Pre Cast Manhole 10 EA $2,200 $22,000
5 Lift Station 1 EA $150,000 $150,000
Construction Subtotal $579,100
SubTotal $812,700
15% Contingency $121,905
23% Engineering & Testing $186,921
Total $1,121,526
Beamer Road Sanitary Sewer Phase III
Not Updated
Item Description Quantity Unit Unit Price Extension
Sub-Service D
1 12" Gravity Sewer 2,770 LF $50 $138,500
2 Ditch Crossing 1 EA $25,000 $25,000
3 6" Force Main 5,680 LF $35 $198,800
4 Pre Cast Manhole 7 EA $2,200 $15,400
5 Lift Station 1 EA $125,000 $125,000
Construction Subtotal $502,700
15% Contingency $75,405
23% Engineering & Testing $115,621
Total $693,726
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
FM 528-LUNDY LANE TO TOWER ESTATES Project No:US0018
SANITARY SEWER LINE
Updated 6/23/04
Item Description Quantity Unit Unit Price Extension
1 10" Sewer Line 3,000 LF 50$ 150,000$
2 8" Sewer Line 800 LF 40$ 32,000$
3 Precast Manhole 10 EA 2,000$ 20,000$
4 12" Steel Casing 120 LF 100$ 12,000$
5 Trench Safety 3800 LF 1$ 3,800$
6 Additional Construction Costs 1 LF 92,250$ 92,250$
Construction Subtotal 310,050$
15% Contingency 46,508$
25% Engineering 77,513$
Total 434,070$
Estimated:Project Start Date:Fiscal Year 2008 CIP Page No: A21-A22
Source of Funds:Bonds
Estimated Annual Operating Costs:
None
Project Description
The construction of a new Sanitary Sewer is required to provide services to the currently non-serviced areas along
FM 528 from Lundy Lane to Tower Estates. The project will include the conversion of the Sport park grinder pump
to a gravity flow main. The project will consist of approximately 3,000 feet of 10" line, 800 feet of 8" line, 10
manholes, and 12" steel casing.
Justification
This new sewer system is required to provide sanitary sewer service to the non-served areas and to convert
Friendswood Sports park grinder system to a gravity system.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
18" FORCE MAIN REPLACEMENT-DEEPWOOD Project No:US0019
LIFT STATION TO BLACKHAWK WWTP
Not Updated
Item Description Quantity Unit Unit Price Extension
1 18" Ductile Iron Pipe 12000 LF 88$ 1,056,000$
2 Air Release Valve 5 EA 4,000$ 20,000$
3 FM Crossing 1 EA 24,000$ 24,000$
Construction Subtotal 1,100,000$
15% Contingency 165,000$
25% Engineering & Testing 275,000$
Total 1,540,000$
Estimated:Project Start Date:Fiscal Year 2008 CIP Page No:A45-A46
Source of Funds:Bonds
Estimated Annual Operating Costs
None
Project Description
Replace the existing 18" steel force main with 18" ductile iron from Deepwood Lift Station to the Clear Creek
crossing at Polly Ranch subdivision.
Justification
This force main is a central piece of the City's wastewater collection system and is a steel constructed line over
twenty years old. Three repairs have already been made to the section between the Deepwood Lift Station and the
Clear Creek crossing. The age, material, and the repair frequency indicate that this line is reaching the end of its
useful life span and will require replacement within the next three to five years. The line's functions are being
closely monitored to ensure the cost effective timing of that work.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
San Joaquin Estates Project No:
Water Line Improvement
Item Description Quantity Unit Unit Price Extension
1 8" PVC Water Line 4,800 LF 40.00$ 192,000.00$
2 Fire Hydrants 10 EA 1,500.00$ 15,000.00$
3 8" Augured Line 1,000 LF 70.00$ 70,000.00$
4 Service Connections 40 EA 1,000.00$ 40,000.00$
5 Trench Safety 4,800 LF 1.00$ 4,800.00$
Construction Subtotal 321,800.00$
15% Contingency 48,270.00$
25% Engineering 80,450.00$
Total 450,520.00$
Estimated:Project Start Date Fiscal Year CIP Page No:A13-A14
Source of Funds:Bonds
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
To replace the existing under-sized water line that consists of a 2" and 6" with 8" water line. The new system
would include an adequate number of fire hydrants and valves to meet the spacing requirement and easier
operation. The new system will also provide a loop to assure adequate volume of water for fire fighting
purposes. The project will include the construction of approximately 4,800 feet of 8" water mains, 1,000 feet of
8" augured line, 10 fire hydrants and 40 service connections.
Justification
To provide adequate volume of water and fire hydrants to meet our minimum requirement.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
Eldorado/Lundy Lane Sanitary Sewer Project No.
Item Description Quantity Unit Unit Price Extension
1 15" Gravity Sewer 1500 LF $80 $120,000
2 12" Gravity Sewer 5000 LF $75 $375,000
3 6" Force Main 2500 LF $35 $87,500
4 Precast Manhole 20 EA $2,000 $40,000
5 Lift Station 1 EA $125,000 $125,000
6 Augered 12" & 15"800 LF $100 $80,000
8 Trench Safety 9000 LF $1 $9,000
Construction Subtotal $836,500
15% Contingency $125,475
25% Engineering & Testing $209,125
Total $1,171,100
Estimated:Project Start Date:Fiscal Year CIP Page No:A39-A40
Source of Funds:Bonds
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
Service to these areas can be established by construction of a lift station and 12" and 15" gravity sewer lines.
The lift station will be located in the vicinity of the intersection of Lundy Lane and Eldorado Lane. The project
will include 2,500 feet of 6" force main, 5,000 feet of 12" gravity, 1,500 feet of 15" gravity, 800 feet of augured
12" and 15" and 20 manholes. Easements must be obtained for construction and installation of the Lift Station.
Justification
To provide sanitary sewer service to this non-serviced area. Currently, the service area consists of 36 large
lots and large acreage tracts along Lundy Lane. The area is served by individual septic systems.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
Second Take Point Phase II Project No:
Item Description Quantity Unit Unit Price Extension
1 1 MG storage Tank 1 EA 500,000.00$ 500,000.00$
2 VFD Control 1 EA 100,000.00$ 100,000.00$
3 Pump & Motor 1 EA 75,000.00$ 75,000.00$
4 Valve & Piping 1 EA 65,000.00$ 65,000.00$
Construction Subtotal 740,000.00$
15% Contingency 111,000.00$
25% Engineering 185,000.00$
Total 1,036,000.00$
Estimated:Project Start Date:Fiscal Year CIP Page No:A25-A26
Source of Funds:Bonds
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
The improvements proposed in Phase II of the second take point are the construction of a one million gallon concrete
storage tank and one variable speed pump capable of delivering 4,000 GPM.
Justification
The completion of Phase II of the second take point will allow the full operation of this site in accordance to The
Ground Water Reduction Plan. These additions will increase the surface water capacity to 12 MGD.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
Blackhawk WWTP 8-inch Waterline Loop Project No:
Item Description Quantity Unit Unit Price Extension
1 8" PVC Water Line 850 LF $40 $34,000
2 Augered 8" PVC Water Line 100 LF $45 $4,500
3 Augered and encased 8" PVC water line 50 LF $65 $3,250
4 8" Gate Valve and Box 2 EA $850 $1,700
5 Fire Hydrants 2 EA $1,500 $3,000
6 6" Gate Valve and Box 2 EA $510 $1,020
7 8" Wet Connection 2 EA $1,200 $2,400
8 Trench Safety 850 LF $1 $850
Construction Subtotal $50,720
15% Contingency $7,608
25% Engineering & Testing $12,680
Total $71,008
Estimated:Project Start Date:Fiscal Year CIP Page No: A35-A36
Source of Funds:Bonds
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital
Total $0
Project Description
This project consists of constructing an 8-inch water line along the southern property line of the Blackhawk Wastewater
Treatment Plant between Bay Area Boulevard and Clear Creek. The new line will create a loop between the new 14-inch water
line to be constructed on Bay Area Boulevard and the existing water line that crosses Clear Creek from Polly Ranch.
Justification
With the construction of the second surface water take point and the purchase of additional capacity from the City of Houston,
this system improvement is required to push water to the southern portion of Friendswood. Significant residential development
is anticipated, which would increase the demand for water in that portion of the City.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
Viejo (E & W) Waterline Loop Project No:
Item Description Quantity Unit Unit Price Extension
1 12" PVC Water Line 7750 LF $50 $387,500
2 Augered 12" PVC Water Line 150 EA $55 $8,250
3
Augered and Encased 12" PVC
Water Line 50 LF $125 $6,250
4 12" Gate Valve and Box 4 EA $1,200 $4,800
5 Fire Hydrants 5 EA $1,500 $7,500
6 6" Gate Valve and Box 5 EA $510 $2,550
7 12" Wet Connection 2 EA $1,200 $2,400
8 Trench Safety 7750 EA $1 $7,750
Construction Subtotal $427,000
15% Contingency $64,050
20% Engineering & Testing $85,400
Total $576,450
Estimated:Project Start Date:Fiscal Year CIP Page No:A37-A38
Source of Funds:Bonds
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
This project consists of constructing a 12-inch water line along the southern boundary of the Rancho Viejo subdivision.
The new line will create a loop between the new 14-inch water line to be constructed on Bay Area Boulevard and the
existing water line that terminates at the southern end of Rancho Veijo.
Justification
With the construction of the second surface water take point and the purchase of additional capacity from the City of
Houston, this system improvement is required to push water to the southern portion of Friendswood. Significant
residential development (i.e. Wesley West property) is anticipated which would increase the demand for water in that
portion of the City. The project will also help to alleviate pressure problems experienced during periods of peak demand
in Rancho Viejo.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
FM 528 - Falcon Ridge to Windsong Sewer Line Project No:
Item Description Quantity Unit Unit Price Extension
1 Lift Station 1 EA $125,000 $125,000
2 8" Force Main 5700 LF $40 $228,000
3 10" Gravity Line 4800 LF $50 $240,000
4 Precast Concrete Manhole 14 EA $2,000 $28,000
5 Trench Safety 10500 LF $1 $10,500
Construction Subtotal $631,500
15% Contingency $94,725
25% Engineering & Testing $157,875
Total $884,100
Estimated:Project Start Date:Fiscal Year CIP Page No:A43-A44
Source of Funds:Bonds
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
To provide Sanitary Sewer to the nonserviced area long FM 528 from Falcon Ridge to Windsong. The project will
require construction of a Lift Station, 5,700 feet of 8" force main, 4,800 feet of 10" gravity line and 14 manholes.
Easements must be obtained for construction and installation of the force main.
Justification
The objective of this project is to provide sanitary sewer service to the non-served area. The project must be in place
before the Winsong sewer line project begins.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
Windsong Sanitary Sewer Project No:
Item Description Quantity Unit Unit Price Extension
1 Lift Station 1 EA $125,000 $125,000
2 6" Force Main 3000 LF $35 $105,000
3 8" Gravity Line 6450 LF $40 $258,000
4 Precast Concrete Manhole 18 EA $2,000 $36,000
5 12" Steel Casin 120 LF $100 $12,000
6 Trench Safety 9450 LF $1 $9,450
Construction Subtotal $545,450
15% Contingency $81,818
25% Engineering & Testing $136,363
Total $763,630
Estimated:Project Start Date:Fiscal Year CIP Page No:A47-A48
Source of Funds:Bonds
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
This project will provide sanitary sewer to the non-serviced area on Windsong to FM 528. The project will include
Wind Creek and Windwood Lane areas. This project will consist of the construction of a Lift Station in the vicinity of
Windsong and Wind Creek Lane, 3,000 feet of 6" force main, 6,450 feet of 8" gravity lien, 120 feet of steel casing
and 18 manholes. In addition, a utility easement will be required for construction of the Lift Station.
Justification
The project's objective is to provide sanitary sewer service to a non-serviced area. This project is dependent on the
completion of the sewer line along FM 528 from Falcon Ridge to Windsong. Currently, the area is served by
individual septic systems.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
Water Plant Number One
Item Description Quantity Unit Unit Price Extension
1 Storage Tank Rehab 2 EA $100,000 $200,000
Construction Subtotal $200,000
15% Contingency $30,000
25% Engineering $50,000
Total $280,000
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
Water Plant Number Eight Project No:
Item Description Quantity Unit Unit Price Extension
1 Facility Repair 1 EA $100,000 $100,000
Construction Subtotal $100,000
15% Contingency $15,000
25% Engineering $25,000
Total $140,000
Estimated:Project Start Date:Fiscal Year CIP Page No:A51-A52
Source of Funds:Bonds
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
The rehabilitation will include the sand blasting and painting of the plant piping, repair and upgrade of
mechanical and electrical components.
Justification
A preventive maintenance program would prolong the life of the facilities. The components need to be
maintained properly to assure its integrity and usefulness.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
Water Plant Number Three Project No:
Estimated:Project Start Date:Fiscal Year CIP Page No:A55-A56
Item Description Quantity Unit Unit Price Extension
1 Storage Tank Rehab 1 EA $100,000 $100,000
Construction Subtotal $100,000
15% Contingency $15,000
25% Engineering & Testing $25,000
Total $140,000
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
The rehabilitation will include the sand blasting and painting of the ground storage tank and probably some minor
repair.
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.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
Water Plant Number Four Project No:
Estimated:Project Start Date:Fiscal Year CIP Page No:A57-A58
Item Description Quantity Unit Unit Price Extension
1 Storage Tank Rehab 1 EA $100,000 $100,000
Construction Subtotal $100,000
15% Contingency $15,000
25% Engineering & Testing $25,000
Total $140,000
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
The rehabilitation will include the sand blasting and paing of the ground storage tank and probably some minor
repair.
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.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
Second Elevated Storage Tank Project No:
Estimated:Project Start Date:Fiscal Year CIP Page No: A59-A60
Item Description Quantity Unit Unit Price Extension
1 Storage Tank Rehab 1 EA $250,000 $250,000
Construction Subtotal $250,000
15% Contingency $37,500
25% Engineering & Testing $62,500
Total $350,000
Estimated Annual Operating Costs
Personnel -
Supplies -
Maintenance -
Services -
Capital -
Total $0
Project Description
The rehabilitation will include the sand blasting and painting of the ground storage tank and probably some minor
repair.
Justification
A preventive maintenance program would prolong the life of the facilities. The ground storage needs to be painted
every 10 to 12 years to asure its integrity and usefulness.
CAPITAL IMPROVEMENT PROGRAM
WATER AND SEWER PROJECT
Purchase Additional Surface Water Project No:UW0030
Updated 9/10/2004
Item Description Quantity Unit Unit Price Extension
Capacity
1 Existing Capacity 6.00 MGD 0.116009$ 696,056
2 Additional 6.0 Mgd Capacity 6.00 MGD 1.292018$ 7,752,108
Total 2005 Capacity Cost 8,448,164$
Pumping
3 Pumping: Existing Capacity 8.52 MGD -$ -
4 Pumping: Incremental Capacity 6.00 MGD 0.210703$ 1,264,218
Total Pumping Construction Cost 1,264,218$
Distribution
5 8.73 MGD 0.152000$ 1,326,960
6 8.73 MGD 0.306000$ 2,671,380
6 6.00 MGD 0.046600$ 279,600
Total Distribution Construction Cost 4,277,940$
Contingency Included in Above Numbers
7 Additional Contingency 9,678$
Total Project Cost $14,000,000
Estimated:Project Start Date:Fiscal Year:2005 CIP Page No:A23-A24
Source of Funds:ORIGINAL REVISED FORM - do not use this one
$2,500,000 Revenue Bonds:$11,500,000
Estimated Annual Operating Costs for Additional 6 Mgd Capacity:
6 MGD per day at $.55 per 1000 gallons 1,204,500$
Increased water usage will generate revenues to offset the cost to purchase the water.
Water and Sewer Working Capital:
Project Description
This project consists of the purchase of additional surface water capacity from the City of Houston. To meet the
ultimate build-out demand, Friendswood will need a surface water supply capacity of 12 MGD. The City currently has
purchased 6.0 MGD of capa
Justification
Based upon the current population projections, staff's estimate of the City's total surface water capacity, to satisfy
Subsidence District regulations, is 12 million gallons per day. This capacity provides for the City to produce 5 MGD of
ground water fr
Existing Capacity: 96" Line-Point C to Point D &
Existing 36" Beamer
Incremental Capacity: 96" Line-Point B to Point C
Existing Capacity: New 36" Beamer Line
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD
ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
General Bonds Obligation - 957,777 219,177 957,777 1,542,299
Certificates of Obligation 251,750 247,177 174,479 247,177 290,028
Refunding Bonds 1,096,848 1,104,445 1,042,790 1,104,445 900,411
Revenue Bonds 797,873 804,509 412,424 804,509 1,830,205
Other Tax Debt 224,960 167,366 98,299 167,366 65,557
Total 2,371,431 3,281,274 1,947,169 3,281,274 4,628,500
SUMMARY OF DEBT SERVICE FUNDS
Note: This schedule summarizes the total Tax and Water and Sewer Debt Service on pages 6.1 and
6.8.
ACTIVITY
NUMBER
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD
ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
General Obligation 201-8101
Principal 471 - 174,000 - 174,000 160,000
Interest 473 - 782,777 219,177 782,777 1,380,299
Paying Agent Fees 475 - 1,000 - 1,000 2,000
Total - 957,777 219,177 957,777 1,542,299
Refunding Bonds 201-8101
Principal 471 270,239 285,414 285,414 285,414 336,769
Interest 473 106,658 94,327 67,469 94,327 47,064
Paying Agent Fees 475 299 1,000 600 1,000 500
Total 377,196 380,741 353,483 380,741 384,333
Other Tax Debt 201-8101
Principal 472 142,966 162,287 88,435 162,287 59,499
Interest 474 14,050 5,079 9,864 5,079 6,058
Issuance Costs 476 67,944 - - - -
Total 224,960 167,366 98,299 167,366 65,557
Total Tax Debt Service Fund 602,156 1,505,884 670,959 1,505,884 1,992,189
TAX DEBT SERVICE FUND
ACTIVITY
NUMBER
02-03
ACTUAL
03-04
ORIGINAL
BUDGET
03-04
YTD
ACTUAL
6/30/04
03-04
AMENDED
BUDGET/
FORECAST
04-05
BUDGET
Revenue Bonds 490-8101
Principal 471 25,000 25,000 25,000 25,000 240,000
Interest 473 771,608 769,783 385,424 769,783 1,587,205
Fiscal Agent Fees 475 1,265 3,000 2,000 3,000 3,000
Issuance Costs 476 - 6,726 - 6,726 -
Total 797,873 804,509 412,424 804,509 1,830,205
Certificates of Obligation 490-8101
Principal 471 100,000 100,000 100,000 100,000 155,000
Interest 473 151,030 143,655 73,979 143,655 134,028
Fiscal Agent Fees 475 720 - 500 - 1,000
Issuance Costs 476 - 3,522 - 3,522 -
Total 251,750 247,177 174,479 247,177 290,028
Refunding Bonds 490-8101
Principal 471 579,754 611,430 611,430 611,430 453,231
Interest 473 138,020 107,066 77,877 107,066 61,847
Fiscal Agent Fees 475 1,878 2,000 - 2,000 1,000
Issuance Costs 476 - 3,208 - 3,208 -
Total 719,652 723,704 689,307 723,704 516,078
Total Revenue Debt Service Fund 1,769,275 1,775,390 1,276,210 1,775,390 2,636,311
WATER AND SEWER REVENUE DEBT SERVICE FUND
FYE PRINCIPAL INTEREST TOTAL
2005 461,184 677,843 1,139,027
2006 577,541 816,884 1,394,424
2007 603,609 790,018 1,393,627
2008 639,894 761,476 1,401,370
2009 604,791 729,825 1,334,616
2010 620,000 697,870 1,317,870
2011 650,000 664,608 1,314,608
2012 685,000 632,933 1,317,933
2013 715,000 602,995 1,317,995
2014 745,000 571,546 1,316,546
2015 775,000 538,416 1,313,416
2016 810,000 503,555 1,313,555
2017 850,000 466,563 1,316,563
2018 890,000 427,260 1,317,260
2019 930,000 385,728 1,315,728
2020 975,000 341,808 1,316,808
2021 1,020,000 295,590 1,315,590
2022 1,070,000 247,190 1,317,190
2023 1,120,000 196,518 1,316,518
2024 1,170,000 143,590 1,313,590
2025 1,225,000 88,115 1,313,115
2026 1,285,000 29,834 1,314,834
TOTAL 18,422,019 10,610,162 29,032,181
SUMMARY SCHEDULE OF TAX DEBT SERVICE TO MATURITY
TAX DEBT SERVICE FUND
TAX DEBT SERVICE FUND
FYE PRINCIPAL INTEREST TOTAL
2005 336,769 47,063 383,833
2006 338,901 33,719 372,620
2007 341,032 20,290 361,322
2008 343,163 6,777 349,941
TOTAL 1,359,865 107,850 1,467,715
FYE PRINCIPAL INTEREST TOTAL
2005 - 375,733 375,733
2006 100,000 372,983 472,983
2007 100,000 367,483 467,483
2008 150,000 360,608 510,608
2009 325,000 347,545 672,545
2010 295,000 330,495 625,495
2011 310,000 313,858 623,858
2012 330,000 299,558 629,558
2013 345,000 287,745 632,745
2014 365,000 275,046 640,046
2015 385,000 261,166 646,166
2016 410,000 246,055 656,055
2017 430,000 229,563 659,563
2018 455,000 211,635 666,635
2019 480,000 192,228 672,228
2020 510,000 171,183 681,183
2021 535,000 148,715 683,715
2022 565,000 125,065 690,065
2023 600,000 100,018 700,018
2024 635,000 73,465 708,465
2025 670,000 45,240 715,240
2026 705,000 15,334 720,334
TOTAL 8,700,000 5,150,716 13,850,716
SCHEDULE OF 2003 PERMANENT IMPROVEMENT BONDS
BY MATURITY DATE
SCHEDULE OF 2002 REFUND BONDS
BY MATURITY DATE
TAX DEBT SERVICE FUND
FYE PRINCIPAL INTEREST TOTAL
2005 - 233,333 233,333
2006 70,000 398,250 468,250
2007 90,000 394,250 484,250
2008 70,000 390,250 460,250
2009 260,000 382,000 642,000
2010 325,000 367,375 692,375
2011 340,000 350,750 690,750
2012 355,000 333,375 688,375
2013 370,000 315,250 685,250
2014 380,000 296,500 676,500
2015 390,000 277,250 667,250
2016 400,000 257,500 657,500
2017 420,000 237,000 657,000
2018 435,000 215,625 650,625
2019 450,000 193,500 643,500
2020 465,000 170,625 635,625
2021 485,000 146,875 631,875
2022 505,000 122,125 627,125
2023 520,000 96,500 616,500
2024 535,000 70,125 605,125
2025 555,000 42,875 597,875
2026 580,000 14,500 594,500
TOTAL 8,000,000 5,305,833 13,305,833
FYE PRINCIPAL INTEREST TOTAL
2005 124,415 21,714 146,129
2006*68,640 11,932 80,572
2007*72,577 7,995 80,572
2008*76,731 3,841 80,572
2009*19,791 280 20,071
TOTAL 362,154 45,762 407,916
* Fire Truck Capital Lease paid out of Fire/EMS Donation Fund.
ESTIMATED SCHEDULE OF 2005 PERMANENT IMPROVEMENT BONDS
BY MATURITY DATE
OBLIGATIONS UNDER CAPITAL LEASES
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2005 260,400 587,831 1,485,413 300,886 1,745,813 888,717 2,634,530
2006 280,200 615,899 1,468,913 273,628 1,749,113 889,527 2,638,640
2007 301,400 647,568 1,451,595 245,832 1,752,995 893,400 2,646,395
2008 314,000 682,837 1,433,266 216,153 1,747,266 898,990 2,646,256
2009 465,200 609,800 1,410,399 183,873 1,875,599 793,673 2,669,272
2010 480,600 649,400 1,383,104 149,325 1,863,704 798,725 2,662,429
2011 1,010,000 140,000 1,337,045 127,183 2,347,045 267,183 2,614,228
2012 1,057,800 147,200 1,277,910 118,765 2,335,710 265,965 2,601,675
2013 1,113,800 156,200 1,222,413 110,727 2,336,213 266,927 2,603,140
2014 1,169,800 165,200 1,163,322 102,213 2,333,122 267,413 2,600,535
2015 1,227,600 177,400 1,100,710 93,138 2,328,310 270,538 2,598,848
2016 1,301,800 188,200 1,034,424 83,454 2,336,224 271,654 2,607,878
2017 1,367,800 197,200 964,285 73,246 2,332,085 270,446 2,602,531
2018 1,442,000 208,000 889,482 62,513 2,331,482 270,513 2,601,995
2019 1,521,200 218,800 809,767 51,208 2,330,967 270,008 2,600,975
2020 1,345,000 45,000 734,349 44,231 2,079,349 89,231 2,168,580
2021 1,415,000 50,000 663,221 41,738 2,078,221 91,738 2,169,959
2022 1,445,000 95,000 588,656 37,931 2,033,656 132,931 2,166,587
2023 1,525,000 100,000 510,694 32,813 2,035,694 132,813 2,168,507
2024 1,610,000 105,000 428,400 27,431 2,038,400 132,431 2,170,831
2025 1,695,000 110,000 341,644 21,788 2,036,644 131,788 2,168,432
2026 1,785,000 115,000 250,294 15,881 2,035,294 130,881 2,166,175
2027 1,885,000 120,000 153,956 9,712 2,038,956 129,712 2,168,668
2028 1,990,000 125,000 52,238 3,281 2,042,238 128,281 2,170,519
TOTAL 28,008,600 6,256,535 22,155,500 2,426,950 50,164,100 8,683,485 58,847,585
WATER AND SEWER REVENUE DEBT SERVICE
SUMMARY SCHEDULE OF REVENUE DEBT SERVICE TO MATURITY
WATER AND SEWER REVENUE DEBT SERVICE
28%72%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2005 43,400 111,600 37,790 97,174 81,190 208,774 289,964
2006 53,200 136,800 34,787 89,452 87,987 226,252 314,239
2007 64,400 165,600 31,618 81,305 96,018 246,905 342,923
2008 77,000 198,000 27,762 71,388 104,762 269,388 374,150
2009 228,200 586,800 19,369 49,806 247,569 636,606 884,175
2010 243,600 626,400 6,547 16,834 250,147 643,234 893,381
TOTAL 709,800 1,825,200 157,873 405,959 867,673 2,231,159 3,098,832
64%36%64%36%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2005 32,000 18,000 159,718 89,842 191,718 107,842 299,560
2006 32,000 18,000 157,382 88,528 189,382 106,528 295,910
2007 32,000 18,000 155,046 87,214 187,046 105,214 292,260
2008 32,000 18,000 152,710 85,900 184,710 103,900 288,610
2009 32,000 18,000 150,374 84,586 182,374 102,586 284,960
2010 32,000 18,000 148,038 83,272 180,038 101,272 281,310
2011 240,000 135,000 139,070 78,227 379,070 213,227 592,297
2012 252,800 142,200 124,571 70,071 377,371 212,271 589,642
2013 268,800 151,200 110,749 62,296 379,549 213,496 593,045
2014 284,800 160,200 96,078 54,044 380,878 214,244 595,122
2015 297,600 167,400 80,645 45,363 378,245 212,763 591,008
2016 316,800 178,200 64,363 36,204 381,163 214,404 595,567
2017 332,800 187,200 47,149 26,521 379,949 213,721 593,670
2018 352,000 198,000 29,002 16,313 381,002 214,313 595,315
2019 371,200 208,800 9,837 5,533 381,037 214,333 595,370
TOTAL 2,908,800 1,636,200 1,624,732 913,914 4,533,532 2,550,114 7,083,646
SCHEDULE OF 1999 WATERWORKS AND SEWER SYSTEM
REVENUE BONDS BY MATURITY DATE
SCHEDULE OF 1995 CERTIFICATES OF OBLIGATION BY MATURITY DATE
WATER AND SEWER REVENUE DEBT SERVICE
100%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2005 40,000 - 207,185 - 247,185 - 247,185
2006 50,000 - 204,260 - 254,260 - 254,260
2007 60,000 - 200,685 - 260,685 - 260,685
2008 60,000 - 196,785 - 256,785 - 256,785
2009 60,000 - 192,885 - 252,885 - 252,885
2010 60,000 - 188,985 - 248,985 - 248,985
2011 275,000 - 177,754 - 452,754 - 452,754
2012 290,000 - 160,498 - 450,498 - 450,498
2013 310,000 - 143,843 - 453,843 - 453,843
2014 330,000 - 125,675 - 455,675 - 455,675
2015 350,000 - 106,038 - 456,038 - 456,038
2016 370,000 - 85,250 - 455,250 - 455,250
2017 395,000 - 63,256 - 458,256 - 458,256
2018 420,000 - 39,300 - 459,300 - 459,300
2019 445,000 - 13,350 - 458,350 - 458,350
TOTAL 3,515,000 - 2,105,748 - 5,620,748 - 5,620,748
100%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2005 50,000 - 307,527 - 357,527 - 357,527
2006 50,000 - 304,278 - 354,278 - 354,278
2007 50,000 - 301,028 - 351,028 - 351,028
2008 50,000 - 297,778 - 347,778 - 347,778
2009 50,000 - 294,528 - 344,528 - 344,528
2010 50,000 - 291,278 - 341,278 - 341,278
2011 400,000 - 276,953 - 676,953 - 676,953
2012 410,000 - 254,823 - 664,823 - 664,823
2013 440,000 - 235,053 - 675,053 - 675,053
2014 460,000 - 213,788 - 673,788 - 673,788
2015 490,000 - 191,103 - 681,103 - 681,103
2016 525,000 - 166,611 - 691,611 - 691,611
2017 550,000 - 140,405 - 690,405 - 690,405
2018 580,000 - 112,430 - 692,430 - 692,430
2019 615,000 - 82,555 - 697,555 - 697,555
2020 650,000 - 50,930 - 700,930 - 700,930
2021 680,000 - 17,340 - 697,340 - 697,340
TOTAL 6,100,000 - 3,538,403 - 9,638,403 - 9,638,403
SCHEDULE OF 2000 WATERWORKS AND SEWER SYSTEM
REVENUE BONDS BY MATURITY DATE
SCHEDULE OF 2001 WATERWORKS AND SEWER SYSTEM
REVENUE BONDS BY MATURITY DATE
WATER AND SEWER REVENUE DEBT SERVICE
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2005 - 453,231 - 63,339 - 516,570 516,570
2006 - 456,099 - 45,380 - 501,479 501,479
2007 - 458,968 - 27,307 - 486,275 486,275
2008 - 461,837 - 9,121 - 470,958 470,958
TOTAL - 1,830,135 - 145,147 - 1,975,282 1,975,282
100%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2005 95,000 5,000 773,194 50,531 868,194 55,531 923,725
2006 95,000 5,000 768,206 50,269 863,206 55,269 918,475
2007 95,000 5,000 763,219 50,006 858,219 55,006 913,225
2008 95,000 5,000 758,231 49,744 853,231 54,744 907,975
2009 95,000 5,000 753,244 49,481 848,244 54,481 902,725
2010 95,000 5,000 748,256 49,219 843,256 54,219 897,475
2011 95,000 5,000 743,269 48,956 838,269 53,956 892,225
2012 105,000 5,000 738,019 48,694 843,019 53,694 896,713
2013 95,000 5,000 732,769 48,431 827,769 53,431 881,200
2014 95,000 5,000 727,781 48,169 822,781 53,169 875,950
2015 90,000 10,000 722,925 47,775 812,925 57,775 870,700
2016 90,000 10,000 718,200 47,250 808,200 57,250 865,450
2017 90,000 10,000 713,475 46,725 803,475 56,725 860,200
2018 90,000 10,000 708,750 46,200 798,750 56,200 854,950
2019 90,000 10,000 704,025 45,675 794,025 55,675 849,700
2020 695,000 45,000 683,419 44,231 1,378,419 89,231 1,467,650
2021 735,000 50,000 645,881 41,738 1,380,881 91,738 1,472,619
2022 1,445,000 95,000 588,656 37,931 2,033,656 132,931 2,166,588
2023 1,525,000 100,000 510,694 32,813 2,035,694 132,813 2,168,506
2024 1,610,000 105,000 428,400 27,431 2,038,400 132,431 2,170,831
2025 1,695,000 110,000 341,644 21,788 2,036,644 131,788 2,168,431
2026 1,785,000 115,000 250,294 15,881 2,035,294 130,881 2,166,175
2027 1,885,000 120,000 153,956 9,712 2,038,956 129,712 2,168,668
2028 1,990,000 125,000 52,238 3,281 2,042,238 128,281 2,170,519
TOTAL 14,775,000 965,000 14,728,744 961,931 29,503,744 1,926,931 31,430,675
SCHEDULE OF 2004 WATERWORKS AND SEWER SYSTEM
REVENUE BONDS BY MATURITY DATE
SCHEDULE OF 2002 REFUND BONDS BY MATURITY DATE
CITY OF FRIENDSWOOD
ACCOUNTING POLICY AND PROCEDURE MANUAL
GLOSSARY OF ACCOUNTING TERMS
(Source: 1988 Governmental Accounting, Auditing and Financial Reporting and other City Budgeting
Terms)
ACCOUNT GROUPS
Accounting entities used to establish control over and accountability for the government's general fixed assets
and the unmatured principal of it's general long term debit, including special assessment debt for which the
government is obligated in some manner. Current authoritative literature provides for two such account
groups: the general fixed assess account group (GFAAG) and the general long term debt account group
(GLTDAG). The long-term portions of claims, judgments, compensated absences and unfunded pension
contributions not reported in proprietary or trust funds are also usually reported in the GLTDAG. Account
groups are dissimilar to funds in that they are not used to account for sources, uses and balances of
expendable available financial resources.
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.
APPROPRIATION
A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific
purposes. An appropriation usually is limited in amount and time it may be expended.
ASSESSED VALUATION
A valuation set upon real estate or other property by a government as a basis for levying taxes.
ASSET
A probable future economic benefit obtained or controlled by a particular entity as a result of past transactions
or events.
AUDIT
A systematic collection of the sufficient, competent evidential matter needed to attest to the fairness of
management's assertions in the financial statements or to evaluate whether management has efficiently and
effectively carried out its responsibilities. The auditor obtains this evidential matter through inspection,
observation, inquiries and confirmations with third parties.
BALANCE SHEET
The financial statement disclosing the assets, liabilities and equity of an entity at a specified date in conformity
with GAAP.
BALANCED BUDGET
A budgeting term used to signify budgeted expenditures are offset by budgeted revenues. In some
instances reserves set aside for a specific use could be included to offset budgeted expenditures; i.e.
election equipment reserves set aside in previous fiscal years to replace outdated equipment in a future
fiscal year.
BASIS OF ACCOUNTING
A term used to refer to when revenues, expenditures, expenses, and transfers-and the related assets and
liabilities-are recognized in the accounts and reported in the financial statements, Specifically, it relates to the
timing of the measurements made, regardless of the nature of the measurement, on either the cash or the
accrual method.
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. Can be
either a five or ten year plan.
CAPITALIZATION POLICY
The criteria used by a government to determine which outlays should be reported as fixed assets.
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.
CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING PROGRAM
A voluntary program administered by the GFOA to encourage governments to publish efficiently organized and
easily readable CAFRs/CUFRs and to provide technical assistance and peer recognition to the finance officers
preparing them.
COMPENSATED ABSENCES
Absences, such as vacation, illness and holidays, for which it is expected employees will be paid. The term
does not encompass severance or termination pay, postretirement benefits, deferred compensation or other
long-term fringe benefits, such as group insurance and long-term disability pay.
COMPONENT UNIT
A separated government unit, agency or nonprofit corporation that is combined with other component units to
constitute the reporting entity in conformity with GAAP.
COMPONENT UNIT FINANCIAL REPORT (CUFR)
A report covering all funds and account groups of a component unit-including introductory section; appropriate
combined, combining, and individual fund statements; notes to the financial statement; required
supplementary information; schedules; narrative explanations; and statistical tables.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR)
The official annual report of a government. It includes (a) the five combined financial statem ents in the
combined statements-overview and their related notes (the "liftable" GPFS) and (b) combining statements by
fund type and individual fund and account group financial statements reported in conformity with GAAP and
organized into a financial reporting pyramid. It also includes supporting schedules necessary to demonstrate
compliance with finance-related legal and contractual provisions, required supplementary information,
extensive introductory material and a detailed statistical section. Every government reporting entity should
prepare a CAFR.
CONTINGENT LIABILITY
Items that may become liabilities as a result of conditions undetermined at a given date, such as guarantees,
pending lawsuits, judgements under appeal, unsettled disputed claims, unfilled purchase orders and
uncompleted contracts. Contingent liabilities should be disclosed within the financial statements (including the
notes when there is a reasonable possibility of a loss may have been incurred. Guarantees, however, should
be disclosed even though the possibility of loss may be remote.
CONTINUING APPROPRIATION
An appropriation that, once established, is automatically renewed without further legislative action, period after
period, until altered or revoked.
CONTRACTS PAYABLE
A liability account reflecting amounts due on contracts of goods or services furnished to a government.
Amounts withheld as guarantees on contracts should be classified separately in an account entitled
"Retainage payable."
CONTRIBUTED CAPITAL
The permanent fund capital of a proprietary fund. Contributed capital forms one of two classifications of equity
found on the balance sheet of a proprietary fund. Contributed capital is created when a residual equity
transfer is received by a proprietary fund, when a general fixed asset is "transferred" to a proprietary fund or
when a grant is received that is externally restricted to capital acquisition or construction. Contributions
restricted to capital acquisition and construction and fixed assets received from developers and customers, as
well as amounts of tap fees in excess of related costs, also would be reported in this category.
CONTRIBUTED CAPITAL-CUSTOMERS
An equity account in proprietary fund presenting the amount of permanent fund capital contributed to the fund
by its customers.
CONTRIBUTED CAPITAL-DEVELOPERS
An equity account in a proprietary fund presenting the amount of permanent fund capital contributed by
developers.
CONTROL PROCEDURES
The policies and procedures in addition to the control environment and accounting system that management
has established to provide reasonable assurance that specific entity objectives will be achieved.
DEBT SERVICE FUND
A fund established to account for the accumulation of resources for, and the payment of, general long-term
debt principal and interest. Sometimes referred to as a SINKING FUND.
DEBT SERVICE FUND REQUIREMENTS
The resources which must be provided for a debt service fund so that all principal and interest payments can
be made in full and on schedule.
DEBT SERVICE REQUIREMENTS
The amount of money required to pay interest on outstanding debt, serial maturities of principal for serial
bonds and required contributions to accumulate monies for future retirement of term bonds.
DEFERRED REVENUE
Amounts for which asset recognition criteria have been met, but for which revenue recognition criteria have
not been met. Under the modified accrual basis of accounting, amounts that are measurable but not available
are on example of deferred revenue.
DELINQUENT TAXES
Taxes remaining unpaid on and after the date to which a penalty for nonpayment is attached. Even though the
penalty may be subsequently waive 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
(1) Expiration in the service life of fixed assets, other than wasting assets, attributable to wear and tear,
deterioration, action of the physical elements, inadequacy and obsolescence. (2) The portion of the cost of a
fixed asset, other than a wasting asset, charged as an expense during a particular period. In accounting for
depreciation, the cost of a fixed asset, less any salvage value, is prorated over the estimated service life of
such an asset, and each period is charged with a portion of such cost. Through this process, the entire cost of
the asset is ultimately charged off as an expense.
DIRECT EXPENSES
Expenses specifically traceable to specific goods, services, units, programs, activities or functions. Direct
expenses differ from indirect expenses in that the latter cannot be specifically traced and so must be allocated
on some systematic and rational basis.
DUE FROM OTHER FUNDS
An asset account used to indicate amounts owed to a particular fund by another fund for goods sold or
services rendered. This account includes only short-term obligations on open account, not interfund loans.
DUE TO OTHER FUNDS
A liability account reflecting amounts owed by a particular fund to another fund for goods sold or services
rendered. These amounts include only short-term obligations on open account, not interfund loans.
ENCUMBRANCES
Commitments related to unperformed (executory) contracts for goods or services. Used in budgeting,
encumbrances are not GAAP expenditures or liabilities, but represent the estimated amount of expenditures
ultimately to result if unperformed contracts in process are completed.
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.
ENTITY
(1) The basic unit upon which accounting and/or financial reporting activities focus. The basic governmental
legal and accounting entity is the individual fund and account group. (2) That combination of funds and
account groups that constitutes the reporting entity for financial reporting purposes and along may issue
CAFRS and GPFS.
ENTRY
The record of a financial transaction in the appropriate book of account.
EQUITY ACCOUNTS
Those accounts presenting the difference between asset and liabilities of the fund.
EXPENDABLE TRUST FUND
A trust fund whose resources, including both principal and earnings, may be expended. Expendable trust
funds are accounted for in essentially the same manner as governmental funds.
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
Outflows or other using up of assets or incurrence of liabilities (or a combination of both) from delivering or
producing goods, rendering services or carrying out other activities that constitute the entity's ongoing major or
central operations.
FIDUCIARY FUND TYPE
The trust and agency funds used to account for assets held by a government unit in a trustee capacity as an
agent for individuals, private organizations or other government units and/or other funds.
FINANCIAL AUDIT
An audit made to determine whether the financial statements of a government are presented fairly in
conformity with GAAP.
FINANCIAL REPORTING PYRAMID
The plan organization for the financial section of the CAFR/CUFR, as set forth in the 1987 Codification of
Governmental Accounting and Financial Reporting Standards. The pyramid presents GAAP financial
statements on three distinct and progressively more detailed reporting levels: (1) combined statements-
overview (the "liftable" GPFS/CUFR), (2) combining statements-by fund type and (where necessary or
appropriate) (3) individual fund statements.
FINANCIAL RESOURCES
Cash and other assets that, in the normal course of operations, will become cash.
FISCAL AGENT
A fiduciary agent, usually a bank or county treasurer, who performs the function of paying debt principal and
interest when due.
FISCAL YEAR
A 12-month period to which the annual operating budget applies and at the end of which a government
determines its financial position and the results of its operations. The City’s fiscal year is October thru
September.
FIXED ASSETS
Long-lived tangible assets obtained or controlled as a result of past transactions, events or circumstances.
Fixed assets include buildings, equipment, improvements other than buildings and land. In the private sector,
these assets are referred to most often as property, plant and equipment.
FIXTURES
Attachments to buildings that are not intended to be removed and cannot be removed without damage to the
buildings. Those fixtures with a useful life presumed to be as long as that of the building itself are considered
a part of the building; all others are classified as equipment.
FLOW OF CURRENT FINANCIAL RESOURCES
A measurement focus that recognizes the net effect of transactions on current financial resources by
recording accruals for those revenue and expenditure transactions which have occurred by year end that are
normally expected to result in cash receipt or disbursement early enough in the following year either (a) to
provide financial resources to liquidate liabilities recorded in the fund at year end or (b) to require the use of
available expendable financial resources reported at year end.
FLOW OF ECONOMIC RESOURCES
The measurement focus used in the commercial model and in proprietary and similar trust funds to measure
economic resources, the claims to those economic resources and the effects of transactions, events and
circumstances that change economic resources and claims to those resources. This focus includes
depreciation of fixed assets, deferral of unearned revenues and prepaid expenses, and amortization of the
resulting liabilities and assets. Under this measurement focus, all assets and liabilities are reported on the
balance sheet, whether current or noncurrent. Also, the accrual basis of accounting is used, with the result
that operating statements report expenses rather than expenditures.
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.
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.
FUNCTION
A group of related activities aimed at accomplishing a major service or regulatory program for which a
government is responsible (e.g., public safety).
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 FIXED ASSETS
Capital assets that are not assets of any fund, but of the government unit as a whole. Most often these assets
arise from the expenditure of the financial resources of governmental funds.
GENERAL FIXED ASSETS ACCOUNT GROUP
(GFAAG) A self-balancing group of accounts established to account for fixed assets of a government not
accounted for through specific proprietary funds or trust funds.
GENERAL FUND
(GF) The fund used to account for all financial resources, except those required to be accounted for in
another fund.
GENERAL JOURNAL
A journal in which are recorded all entries not recorded in special journals.
GENERAL LEDGER
A record containing the accounts needed to reflect the financial position and the results of operations of a
government. In double-entry bookkeeping, the debits and credits in the general ledger are equal (i.e., the
debit balances equal the credit balances).
GENERAL LONG-TERM DEBT
Long-term debt expected to be repaid from governmental funds.
GENERAL LONG-TERM DEBT ACCOUNT GROUP
(GLTDAG) A self-balancing group of accounts established to account for the unmatured general long-term
debt of a government. The GLTDAG is also used to report that portion of the liabilities for claims, judgments,
compensated absences and unfunded pension contributions of governmental funds and expendable trust
funds not expected to be liquidated through the use of expendable available financial resources.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
(GAAP) Uniform minimum standards and guidelines for financial accounting and reporting. They govern the
form and content of the financial statements of an entity. GAAP encompass the conventions, rules and
procedures necessary to define accepted accounting practice at a particular time. They include not only broad
guidelines of general application, but also detailed practices and procedures. GAAP provide a standard by
which to measure financial presentations. The primary authoritative body on the application of GAAP to state
and local governments is the GASB.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD
(GASB) The authoritative accounting and financial reporting standard-setting body for government entities.
GOVERNMENTAL FUND TYPES
Funds used to account for the acquisition, use and balances of expendable financial resources and the related
current liabilities-except those accounted for in proprietary funds and fiduciary funds. In essence, the funds
are accounting segregation of financial resources. Expendable assets are assigned to the particular fund type
according to the purposes for which they may or must be used. Current liabilities are assigned to the fund
type from which they are to be paid. The difference between the assets and liabilities of governmental fund
types is referred to as fund balance. The measurement focus in these fund types is on the determination of
financial position and changes in financial position (sources, used and balances of financial resources), rather
than on net income determination. The statement of revenues, expenditures and changes in fund balance is
the primary governmental fund type operating statement. It may be supported or supplemented by more
detailed schedules of revenues, expenditures, transfers and other changes in fund balance. Under current
GAAP, there are four governmental fund types: general, special revenue, debt service and capital projects.
IMPACT FEES
Fees charged to developers to cover, in whole or in part, the anticipated cost of improvements that will be
necessary as a result of the development.
INCOME
A term used in proprietary fund-type accounting to represent (1) revenues or (2) the excess of revenues over
expenses.
INFRASTRUCTURE ASSETS
Public domain fixed assets such as roads, bridges, curbs and gutters, streets and sidewalks, drainage
systems, lighting systems and similar assets that are immovable and of value only to the government unit.
INTERFUND TRANSACTIONS
Transactions between funds of the same government reporting entity.
INTERFUND TRANSFERS
All interfund 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 CONTROL STRUCTURE
Policies and procedures established to provide reasonable assurance that specific government objectives will
be achieved.
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.
INVESTMENT IN GENERAL FIXED ASSETS
An account in the GFAAG representing the government's investment in general fixed assets. The balance of
this account generally is subdivided according to the source of monies that financed the asset acquisitions,
such as general fund revenues and special assessments.
LAPSE
As applied to appropriations, the automatic termination of an appropriation. Except for indeterminate
appropriations and continuing appropriations, an appropriation is made for a certain period of time. At the end
of this period, any unexpended or unencumbered balance thereof lapses, unless otherwise provided by law.
LEVY
(1) (Verb) To imposes 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.
"LIFTABLE" GENERAL PURPOSE FINANCIAL STATEMENTS (GPFS)
The GPFS designed to be "liftable" from the financial section of the CAFR for inclusion in official statements
for securities offering or for widespread distribution, along with an independent auditor's opinion, to users
requiring less detailed information than is contained in the full CAFR. In order to be "liftable", the GPFS must
include all disclosures necessary for their fair presentation in conformity with GAAP including certain specified
disclosures related to individual funds.
MAINTENANCE
The act of keeping capital assets in a state of good repair. It includes preventative maintenance, normal
periodic repairs; replacement of parts, structural components and so forth and other activities needed to
maintain the asset so that it continues to provide normal services and achieves its optimum life.
MAJOR MAINTENANCE AND REPAIRS
(MM&R) A budget term used to describe department requests for maintenance and repairs above the
ordinary monthly and/or annual operating maintenance. Commonly used for requests to upgrade to asphalt
overlay streets; repairs of small failures on concrete streets; and upgrade lift stations with submersible pumps
to name just a few.
MEASUREMENT FOCUS
The accounting convention that determines (1) which assets and which liabilities are included on a
government's balance sheet and where they are reported there, and (2) whether an operating statement
present information on the flow of financial resources (revenues and expenditures) or information on the flow
of economic resources (revenues and expenses).
MODIFIED ACCRUAL BASIS
The accrual basis of accounting adapted to the governmental fund-type measurement focus. Under it,
revenues and other financial resources increments (e.g., bond issue proceeds) are recognized when they
become susceptible to accrual, that is when they become both "measurable" and "available to finance
expenditures of the current." "Available" means collectible in the current period or soon enough thereafter to
be used to pay liabilities of the current period. Expenditures are recognized when the fund liability is incurred
except for (1) inventories of materials and supplies that may be considered expenditure either when
purchased or when used, and (2) prepaid insurance and similar items that may be considered expenditures
either when paid for or when consumed. All governmental funds, expendable trust funds and agency funds
are accounted for using the modified accrual basis accounting.
NET INCOME
Proprietary fund excess of operating revenues, nonoperating revenues and operating transfers in over
operating expenses, nonoperating expenses and operating transfers out.
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.
PETTY CASH
A sum of money set aside on an imprest basis to make change or to pay small obligations for which the
issuance of a formal voucher and check would be too expensive and time-consuming. Petty cash accounts
are sometimes referred to as petty cash funds. However, they are not funds. Petty cash accounts should be
reported as assets of the fund of ownership.
POSTING
The act of transferring to an account in a ledger the data, either detailed or summarized, contained in a book
or document of original entry.
PREPAID ITEMS
Payment in advance of the receipt of goods and services in an exchange transaction. Prepaid items (e.g.,
prepaid rent and unexpired insurance premiums) differ from deferred charges (e.g., unamortized issuance
costs) in that they are spread over a shorter period of time than deferred charges and are regularly recurring
costs of operations.
PROPRIETARY FUND TYPES
Sometimes referred to as income determination or commercial-type funds, the classification used to account
for a government's ongoing organizations and activities that are similar to those often found in the private
sector (i.e., enterprise and internal service funds). All assets, liabilities, equities, revenues, expenses and
transfers relating to the government's business and quasi-business activities are accounted for through
proprietary funds. The GAAP used are generally those applicable to similar businesses in the private sector
and the measurement focus is on determination of net income, financial position and changes in financial
position. However, where the GASB has issued pronouncements applicable to those entities and activities,
they should be guided by these pronouncements.
RESERVED
An element of the equity section of the governmental fund balance sheet comprised of three major fund
balance elements: reserved; unreserved, designated; and unreserved, undesignated. When used in
association with the governmental funds, the term “reserved” should be limited to describing the portion of
fund balance that is (1) not available for appropriation or expenditure and/or (2) is segregated legally for a
specific future use. A common example of the first type of reservation within the governmental funds is
“reserved for inventories.” Another example, “reserved for loans receivable,” represents amounts expected to
be collected in the future. Therefore, this receivable is not available for expenditure or appropriation at the
balance sheet date. In this instance, the loans receivable amount is not associated with revenue recognition.
However, if outstanding receivables (e.g., property taxes) are related to revenue that is not available, deferred
revenue should be reported, not a reservation of fund balance. . “Reserved for Encumbrances” is a common
example of the second reserve type. This type of reserve is legally earmarked for a specific purpose.
Generally, the reservations are based on third-party restrictions (e.g., contract with vendor).
RETAINED EARNINGS
An equity account reflecting the accumulated earnings of an enterprise or internal service fund.
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.
SUBFUNCTION
A grouping of related activities within a particular government function (e.g., police is a subfunction of the
function public safety).
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.
TRIAL BALANCE
A list of the balances of the accounts in a ledger kept by double entry, with the debit and credit balances
shown in separate columns. If the total of the debit and credit columns are equal or if their net balance agree
with a control account, the ledger from which the figures are taken is said to be in balance.
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.
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, indicating the proposed property tax levy, and all proposed expenditures, including
debt service, for the ensuing fiscal year. 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) An itemized estimate of the expense of conducting each department, division and office.
(2) Reasons for proposed increases or decreases of such items of expenditure compared with
the current fiscal year.
(3) A separate schedule for each department, indicating tasks to be accomplished by the
department during the year, and additional desirable tasks to be accomplished if possible.
(4) A statement of the total probable income of the city from taxes for the period covered by
the estimate.
(5) Tax levies, rates, and collections for the preceding five (5) years.
(6) An itemization of all anticipated revenue from sources other than the tax levy.
(7) The amount required for interest on the city’s debts, for sinking fund and for maturing
serial bonds.
(8) The total amount of outstanding city debts, with a schedule of maturities on bond issue.
(9) Such other information as may be required by the council.
(10) 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 utility giving detailed income and expenditure information shall be attached as
appendices to the budget.
CHARTER BUDGET PROVISIONS
(11) 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:
(a) A summary of proposed programs;
(b) A list of all capital improvements which are proposed to undertaken during the
five (5) 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 improvements; and
(d) The estimated annual cost of operating and maintaining the facilities to be
constructed or acquired.
(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 proposed budget and a notice stating:
(1) The times and places where copies of the message and budget are available for inspection
by the public, and
(2) The time and place, not less than ten (10) nor more than thirty (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
service 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 from
prior years.
(E) ADOPTION: The council shall adopt its annual budget by ordinance, on one reading, by the
fifteen (15th) day of September or as soon thereafter as practical. 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.
CHARTER BUDGET PROVISIONS
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 man-made calamity affecting life, health, property, or the public peace, the council may make
emergency appropriations, not to exceed ten (10) 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 by 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 by 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 made effective immediately upon adoption of
the ordinance.
CHARTER BUDGET PROVISIONS
SECTION 8.05: BORROWING FOR CAPITAL IMPROVEMENTS
(A) BORROWING: The council shall have the power, except as prohibited by law, to borrow
money by whatever method it may deem to be in the public interest.
(B) GENERAL OBLIGATION BONDS: The city shall have the power to borrow money on the
credit of the city and to issue general obligation bonds for permanent public improvements or for any
other public purpose not prohibited by the constitution and laws of the State of Texas, and to issue
refunding bonds to refund outstanding bonds of the city previously issued. All such bonds shall be issued
in conformity with the laws of the State of Texas.
(C) REVENUE BONDS: The city shall have the power to borrow money for the purpose of
constructing, purchasing, improving, extending or repairing of public utilities, recreational facilities or
any other self-liquidating municipal function not prohibited by the constitution and laws of the State of
Texas, and to issue revenue bonds to evidence the obligation created thereby. Such bonds shall be a
charge upon and payable from the properties, or interest therein pledged, or the income therefrom, or
both. The holders of the revenue bonds shall never have the right to demand payment thereof out of
monies raised or to be raised by taxation. All such bonds shall be issued in conformity with the laws of
the State of Texas.
(D) BONDS INCONTESTABLE: All bonds of the city having been issued and sold and having
been delivered to the purchaser thereof, shall thereafter be incontestable and all bonds issued to refund in
exchange for outstanding bonds previously issued shall and after said exchange, be incontestable.
(E) ADDITION OF ORDINANCE: The procedure for adoption of any ordinance relative to
borrowing for capital improvements shall be:
(1) A copy of the proposed ordinance shall be furnished to each member of the city council,
the city attorney and any citizen of the city upon request to the city secretary, at least
three days before the date of the meeting at which the ordinance is to be considered.
(2) Any ordinance relative to borrowing for capital improvements may be adopted and
finally passed at the meeting at which it is introduced.
(F) ELECTIONS TO AUTHORIZE DEBT: Notwithstanding any other provision contained in
this Section 8.05 to the contrary, the council shall be prohibited from incurring debt not payable from then
current revenues unless a proposition therefor has been approved by the voters at a special election held
for such purpose; provided, however, the council shall be authorized to incur debt without the necessity of
a special election if necessary due to an emergency or urgent public necessity, which emergency or urgent
public necessity shall be expressed in the ordinance or resolution authorizing such debt.
CHARTER BUDGET PROVISIONS
FINANCIAL MANAGEMENT POLICY
Introduction. The City of Friendswood assumes an important responsibility to its citizens and
customers to carefully account for public funds, to manage City finances wisely and to plan for
the adequate funding of services desired by the public.
The main goal of this Policy is to help the City achieve a long-term, stable and positive, financial
condition. The City’s financial management, as directed by this Policy, is based on the
foundation of integrity, prudent stewardship, planning, accountability and full disclosure.
The purpose of the Policy is to provide guidance for planning and directing the City’s daily
financial affairs. This Policy provides a framework in pursuit of the following objectives.
Financial Objectives
Revenues
Design and administer a revenue system that will assure a reliable, equitable and
sufficient revenue stream to support desired City services.
Expenditures
Identify priority services, establish and define appropriate service levels and administer
the expenditure of available resources to assure fiscal stability and the effective and
efficient delivery of these services.
Fund Balance/Retained Earnings
Maintain the fund balance and retained earnings of the various operating funds at levels
sufficient to protect the City’s credit worthiness, as well as its financial position, during
times of emergency.
Capital Expenditures and Improvements
Annually review and monitor the condition of the City’s capital equipment and
infrastructure, setting priorities for its replacement and renovation based on needs,
funding alternatives and availability of resources.
Debt Management
Establish guidelines for debt financing that will provide needed capital equipment and
infrastructure improvements, while minimizing the impact of debt payments on current
and future revenues.
Investments
Invest the City’s operating cash to ensure its safety, provide necessary liquidity and
maximize yield. Return on investment is of least importance compared to the safety and
liquidity objectives.
FINANCIAL MANAGEMENT POLICY
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.
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, 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.
FINANCIAL MANAGEMENT POLICY
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.
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. The City shall seek to
eliminate all forms of subsidization to utility/enterprise funds from the General Fund.
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.
FINANCIAL MANAGEMENT POLICY
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. The City shall explore and develop
to the extent possible, service trends and definitions in an effort to establish a
“reward/profit sharing” system.
Purchasing
The City shall make every effort to maximize any discounts offered by creditors/vendors.
Vendors with balances due the City will have payments due the vendor offset against the
amount due the City. 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. Every effort will be made to include
minority business enterprises in the bidding process.
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 $25,000. 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.
FINANCIAL MANAGEMENT POLICY
III. Fund Balance/Retained Earnings
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 Undesignated Fund Balance
The City shall strive to maintain the General Fund undesignated fund balance at a
minimum of 90 days of current year budgeted expenditures.
Any undesignated 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 undesignated funds
will be allowed to accumulate in a fund designated for future General Fund capital
improvements.
Retained Earnings of Other Operating Funds
In other operating funds, the City shall strive to maintain a positive retained earnings
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 current year
budgeted expenditures.
Any undesignated 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 undesignated funds will
be allowed to accumulate in a fund designated for future utility/operating fund capital
improvements.
Use of Fund Balance/Retained Earnings
Fund Balance/Retained Earnings may be used in one or a combination of the following
ways:
o Emergencies,
o One-time expenditures that do not increase recurring operating costs;
o Major capital purchases; and
o Start-up expenditures for new programs undertaken at mid-year, provided such
action is considered in the context of multiyear projections of program revenues
and expenditures.
Should such use reduce the balance below the appropriate level set as the objective for
that fund, the City shall take action necessary to restore the unreserved, undesignated
fund balance 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,
FINANCIAL MANAGEMENT POLICY
shall be prioritized based on an analysis of current needs and resource availability. For
every project, all operation, maintenance and replacement costs shall be fully costed. The
CIP shall also present the City’s long-term borrowing plan, debt payment schedules and
other debt outstanding or planned, including general obligation bonds, revenue bonds and
certificates of obligation.
Replacement of City Vehicles
The City shall annually prepare a schedule for the replacement of its vehicles. Within the
resources available each fiscal year, the City shall replace these assets according to this
schedule.
The Vehicle Replacement Fund will purchase all City vehicles that cost less than
$50,000. Departments will then make annual contributions to this fund, based on the life
expectancy of their equipment, to replace the funds used to purchase vehicles.
Vehicles and heavy equipment that cost more than$50,000 may be funded by one
of the capital expenditure financing methods discussed below.
Capital Expenditures Financing
The City recognizes that there are several methods of financing capital items. It
can budget the funds from current revenues; take the funds from fund
balance/retained earnings, as allowed by the Fund Balance/Retained Earnings
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 two years following the date of acquisition.
Capitalization thresholds will be applied to individual items rather than to groups of
similar items (e.g., desks and tables).
Adequate control procedures at the department level will be established to ensure
adequate control over noncapitalized tangible items.
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.
FINANCIAL MANAGEMENT POLICY
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%.
FINANCIAL MANAGEMENT POLICY
VI. Investments
The City’s cash shall be invested in such a manner so as to ensure the absolute safety of principal
and interest, to meet the liquidity needs of the City and to achieve the highest possible yield in
accordance with the City’s Investment Policy. Interest earned from investment shall be
distributed to the City’s funds from which the money was provided.
VII. Intergovernmental Relations
The City shall coordinate efforts with other governmental agencies to achieve common policy
objectives, share the cost of providing government services on an equitable basis and support
appropriate favorable legislation at the state and federal levels.
Interlocal Cooperation in Delivery of Services
In order to promote the effective and efficient delivery of services, the City shall work
with other local jurisdictions to share on an equitable basis the costs of services, to share
facilities and to develop joint programs to improve service to its citizens.
Legislative Program
The City shall cooperate with other jurisdictions to actively oppose any state or federal
regulation or proposal that mandates additional City programs or services and does not
provide the funding necessary for implementation.
VIII. Grants
The City shall seek to obtain and effectively administer federal, state and foundation grants-in-aid
that address the City’s current and future priorities and policy objectives.
Grant Guidelines
The City shall seek to obtain those grants that are consistent with priority needs and
objectives identified by Council.
Indirect Costs
The City shall recover indirect costs to the maximum amount allowed by the funding
source. The City may waive or reduce indirect costs if doing so will significantly
increase the effectiveness of the grant.
Grant Review
The City shall review all grant submittals requiring an in-kind match requirement to
determine their potential impact on the operating budget, and the extent to which they
meet the City’s policy objectives. If there is a cash match requirement, the source of
funding shall be identified and approved prior to application.
Prior to submission, all grant requests will be reviewed by Administrative Services to
ensure the benefits to the City exceed the administrative costs incurred throughout the life
of the grant.
FINANCIAL MANAGEMENT POLICY
Grant Program Termination
The City shall terminate grant-funded programs and associated positions as directed by
the City Council when grant funds are no longer available, unless alternate funding is
identified.
IX. Economic Development
The City shall initiate, encourage and participate in economic development efforts to create job
opportunities and strengthen the local economy and tax base.
Commitment to Expansion and Diversification
The City shall encourage and participate in economic development efforts to expand
Friendswood’s economy and tax base, to increase local employment and to invest when
there is a defined, specific long-term return. These efforts shall not only focus on new
areas, but on established sections of the City where development can generate additional
jobs and other economic benefits.
Tax Abatements
The City of Friendswood is committed to the promotion of quality development in all
parts of the City. On a case-by-case basis, the City will give consideration to providing
tax abatement on the increment in value added to a particular property by a specific
development proposal, which meets the economic goals and objectives of the City.
The tax abatement shall not apply to any portion of the inventory or land value of the
project.
Tax abatement may be offered on improvements to real property owned by the applicant
and/or on new personal property brought to the site by the applicant.
Tax abatement will not be ordinarily considered for projects which would be developed
without such incentives unless it can be demonstrated that higher development standards
or other development and community goals will be achieved through the use of the
abatement.
Increase Non-Residential Share of Tax Base
The City’s economic development program shall seek to expand the non-residential share
of the tax base to decrease the tax burden on residential homeowners.
Coordinate Efforts With Other Jurisdictions
The City’s economic development program shall encourage close cooperation with other
local jurisdictions to promote the economic well being of this area.
X. Fiscal Monitoring
Reports shall be prepared and presented on a regular basis that analyze, evaluate and forecast the
City’s financial performance and economic condition.
FINANCIAL MANAGEMENT POLICY
Financial Status and Performance Reports
Monthly reports shall be prepared comparing expenditures and revenues to original and
amended budgets, for the month and fiscal year-to-date. Explanatory notes will be
included, as needed.
XI. Accounting, Auditing and Financial Reporting
The City shall comply with prevailing local, state and federal regulations. Its accounting
practices and financial reporting shall conform to generally accepted accounting principles as
promulgated by the Governmental Accounting Standards Board (GASB), American Institute of
Certified Public Accountants (AICPA) and the Government Finance Officers Association
(GFOA). The City Council shall select an independent firm of certified public accountants to
perform an annual audit of its accounting and financial reporting practices.
XII. Internal Control
The Director of Administrative Services is responsible for developing citywide, written
guidelines on accounting, handling of cash and other financial matters. The Director of
Administrative Services will assist Department Directors as needed, in tailoring these guidelines
into detailed written procedures to fit each department’s specific requirements.
Each Department Director is responsible to ensure that good internal controls are followed
throughout his or her department, that all guidelines on accounting and internal controls are
implemented and that all independent auditor internal control recommendations are addressed.
XIII. Risk Management
The City will utilize a safety program, an employee health program and a risk management
program to prevent and/or reduce the financial impact to the City due to claims and losses.
Transfer of liability for claims through transfer to other entities through insurance and/or by
contract will be utilized where appropriate. Prevention of loss through the safety program and the
employee health program will be employed.
XIV. Operating Budget
The City shall establish an operating budget that shall link revenues and expenditures to City
Council goals, service and performance standards. It will be the City’s goal to obtain the
distinguished Budget Presentation Award from the Government Finance Officers Association.
ORDINANCE NO. 2004-17
AN ORDINANCE APPROVING AND ADOPTING THE CITY OF
FRIENDSWOOD, TEXAS, GENERAL BUDGET FOR THE
FISCAL YEAR 2004/2005; MAKING APPROPRIATIONS FOR
THE CITY FOR SUCH FISCAL YEAR AS REFLECTED IN SAID
BUDGET, AND MAKING CERTAIN FINDINGS AND
CONTAINING CERTAIN PROVISIONS RELATING TO THE
SUBJECT.
* * * * * * * * * * *
WHEREAS, on July 30, 2004, the City Manager presented to the City Council a proposed
Budget of the expenditures of the City of Friendswood for the fiscal year 2004/2005, a summary copy of
which is attached hereto and made a part hereof; and
WHEREAS, pursuant to notice as required by law, public hearing on such Budget was held in
the Council Chambers in the City Hall, at which hearings all citizens and taxpayers of the City had the
right to be present and to be heard and those who requested to be heard were heard; and
WHEREAS, the City Council has considered the proposed budget and has made such changes
therein as in the City Council’s judgment were warranted by law and were in the best interests of the
citizens and taxpayers of the City; and
WHEREAS, a copy of the Budget has been filed with the City Secretary and the City Council
desires to adopt the same; and
WHEREAS, in accordance with Section 8.03 (A) of the City Charter, the City Council has
reviewed estimates of revenue to be derived by the City during the 2004/2005 fiscal year, including the
most up-to-date preliminary tax evaluation figures as have been made available to the City by the
Galveston County Appraisal District, the City Council finds and determines that as of the date of this
Ordinance, and in order to meet the requirements as set out in Section 8.03 (E) of the City Charter, the
proposed Budget referred to here-in is based on the best information available to the City to assure that
budgeted expenditures do not exceed total estimated income; now, therefore.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FRIENDSWOOD, STATE OF
TEXAS:
Section 1. The facts and recitations set forth in the preamble of this Ordinance are hereby found
to be true and correct.
Section 2. In accordance with the provisions of Article 689a – 15, V.T.C.S., the City Council
hereby approves and adopts the Budget described above, the same being on file with the City Secretary.
The City Secretary is hereby directed to place on said budget and to sign an endorsement reading as
follows: “The Original General Budget of the City of Friendswood, Texas, for the fiscal year 2004/2005
and to keep such Budget on file in the City Secretary’s Office as a public record.
Section 3. In support of said Budget and by virtue of the adoption thereof, there are hereby
appropriated out of available cash funds and out of the general and special revenues of the City which will
be received in the treasury during the fiscal year 2004/2005 the amount set forth in said approved Budget
for the various purposes stated therein. The total amount now thus appropriated and the funds from which
the same are derived are as follows;
Beginning Fund Balance, 10/01/2004 $ 1,307,902
Total Revenues $26,507,581
Total Resources Available for Appropriation $27,815,483
Total Expenditures and Other Financing Uses $27,250,694
Ending Fund Balance, 9/30/2005 $564,789
SUMMARY OF 2004/2005 PROPOSED BUDGET IS ATTACHED HERETO AND MADE A PART
OF AS “EXHIBIT A”.
PASSED, APPROVED, AND ADOPTED on first and final reading this 20th day of September,
2004.
___________________________
Mayor Kimball W. Brizendine
City of Friendswood
ATTEST:
_____________________________
Deloris McKenzie, TRMC
City Secretary
E X H I B I T A
2004-2005
BUDGET
REVENUES
Taxes 15,086,450
Charges for Services 8,235,885
Permits and Licenses 388,056
Fines 755,800
Intergovernmental Revenues 1,130,086
Interest 101,353
Vehicle Lease Reimbursements 282,951
Miscellaneous Receipts 527,000
TOTAL REVENUES 26,507,581
EXPENDITURES
General Government 3,815,251
Public Safety 7,278,505
Community Development
and Public Works 6,396,768
Community Services 2,691,699
Vehicle Replacement Fund 132,427
Capital Improvements 2,226,972
Debt Service 4,709,072
TOTAL EXPENDITURES 27,250,694
REVENUES OVER (UNDER) EXPENDITURES (743,113)
BEGINNING FUND BALANCE 1,307,902
ENDING FUND BALANCE *564,789
*Includes $15,315 in General Fund; $1,327 in Police Investigation Fund;
$24,928 in Fire/EMS Donation Fund; $77,306 in Park Land Dedication
Fund; $294,664 in Tax Debt Service Fund; $150,524 in Vehicle
Replacement Fund; $305 in Water and Sewer Operations Fund; and,
$420 in Water and Sewer Revenue Debt Service Fund.
BUDGET SUMMARY
Page 1
CITY OF FRIENDSWOOD, TEXAS
INVESTMENT POLICY
(Updated to Reflect 5/2002 Proposed Amendments)
I. Policy - It is the policy of the City of Friendswood that, giving due regard to the safety and
risk of investment, all available funds shall be invested in conformance with these legal and
administrative guidelines. The City’s portfolio shall be designed and managed in a manner
responsive to the highest public trust and consistent with this policy. Investments shall be
made in a manner which will provide the maximum security of principal invested through
limitations and diversification while meeting the daily cash flow needs of the City. The
receipt of a market rate of return will be secondary to the requirements for safety and
liquidity. This policy will adopt passive investment strategies designed to minimize
administrative expenses while obtaining market-average rates of return and incurring
minimal risks. It is the intent of the City to be in complete compliance with local law and the
Texas Public Funds Investment Act.
II. Scope - This investment policy applies to all financial assets and funds placed for investment
by the City. The City commingles its funds into one pooled investment fund for investment
purposes for efficiency and maximum investment opportunity. These funds are defined in
the City’s Comprehensive Annual Financial Report (CAFR) and include:
General Fund
Special Revenue Funds
Debt Service Fund
Enterprise Fund
Trust and Agency Funds
And any new funds created by the City, unless specifically exempted by the City Council and
this policy.
III. Objectives - The investment policy of the City shall be governed by these primary
objectives: safety, liquidity and yield. The suitability of each investment decision will be
made on the basis of these objectives.
A. Safety - The foremost objective of the investment program shall be to assure the
safety of the invested funds. Investments shall be undertaken in a manner that seeks
to ensure the preservation of capital.
B. Liquidity - Funds will be invested with maturities necessary to maintain sufficient
liquidity to provide adequate and timely working funds.
C. Yield - Return on investment is of least importance compared to the safety and
liquidity objectives described above. Investment for speculation purposes is
Page 2
prohibited.
IV. Legal Limitations, Responsibilities and Investment Authority - Authority and parameters
for the investment of public funds in Texas are found in the Public Funds Investment Act,
Chapter 2256, Texas Government Code (the “Act”).
The Interlocal Cooperation Act, Chapter 791, Texas Government Code, authorizes local
governments in Texas to participate in investment pools established thereunder. That statute
and reference to authorized investment in investment pools in the Act, is primary authority
for use of investment pools by political subdivisions of the State of Texas.
V. Delegation of Investment Authority - The Director of Administrative Services is
designated as the Investment Officer of the City and is responsible for the implementation of
these policies, and for assuring that investment management decisions and activities fully
comply herewith. The Investment Officer shall develop and maintain administrative
procedures for the operation of the investment program which are in strict accordance with
this investment policy, as approved by the City Council. The Investment Officer shall
comply with training requirements of the Public Funds Investment Act. The investment
training session shall be provided by an independent source approved by the City Council or
Investment Committee. An “independent source” from which investment training shall be
obtained shall include a professional organization, an institute of higher learning or any other
sponsor, other than a Business Organization with whom the City may engage in an
investment transaction. The Investment Officer shall designate a staff person as a
liaison/deputy in the event circumstances require timely action and the Investment Officer is
not available. The appointment shall be approved by City Council. However, no officer or
designee may engage in an investment transaction except as provided under the terms of this
policy and the procedures established by the Investment Officer and approved by the City
Manager
VI. Standards - To be observed.
A. Prudence - The standard of prudence used by the City of Friendswood shall be the
“Prudent Person Rule” and shall be applied in the context of managing the overall
portfolio. This standard states: “the person designated as Investment Officer shall
exercise the judgment and care, under prevailing circumstances, that a prudent person
would exercise in the management of the person’s own affairs.” In determining
whether the Investment Officer has exercised prudence with respect to an investment
decision, the determination shall be made taking into consideration:
1. The investment of all funds under the City’s control, over which the officer
had responsibility; and
2. Whether the investment decision was consistent with the written investment
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policy of the City.
B. Ethics - Officers and employees involved in the investment process shall refrain
from personal business activity that could conflict with the proper execution and
management of the investment program, or that could impair their ability to make
impartial decisions. Employees and investment officials shall disclose, in writing,
any material interests, including personal business relationships, with any financial
institution with which it is proposed that the City conduct business. For the purposes
of this section, an investment officer has a personal business relationship with a
business organization if: (1) the investment officer owns 10 percent or more of the
voting stock or shares of the business organization or owns $5,000 or more of the fair
market value of the business organization; (2) funds received by the investment
officer from the business organization exceed 10 percent of the investment officer’s
gross income for the previous year; or (3) the investment officer has acquired from
the business organization during the previous year investments with a book value of
$2,500 or more for the personal account of the investment officer.
C. Liquidity - To meet the investment objectives of the City, the maturity of
investments shall be targeted to coincide with the cash flow needs of the City. Funds
of the City shall be invested in instruments whose maturities do not exceed approved
periods as determined by their policy. Unless matched to a specific requirement, the
Investment Officer may not invest more than 30% of the portfolio for a period greater
than two (2) years. Unless matched to a specific requirement, the Investment Officer
may not invest in any portion of the portfolio for a period greater than three (3) years.
D. Diversification - The investment portfolio shall be diversified to minimize the risk of
loss resulting from over-concentration of assets in a specific maturity, specific issuer
or specific class of securities. Nevertheless, the City recognizes that in a diversified
portfolio, occasional measured interest losses are inevitable, and must be considered
within the context of the overall portfolio’s investment return. At a minimum,
diversification standards by security type and issuer shall be:
U.S. Treasuries & securities with the
U.S. Government’s guarantee Not To Exceed (NTE) 75%
U.S. Government Agencies and
instrumentalities NTE 75%
Certificates of Deposit NTE 75%
Money Market Funds NTE 30%
Local Government Investment Pools NTE 75%*
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*(No more than 40% shall be invested in any single pool.)
E. Yield - The core of investments shall be limited to relatively low risk securities in
anticipation of earning a fair return relative to the risk being assumed. The earnings
from investments shall be used in a manner that best serves the public trust and
interests of the City in compliance with applicable covenants or other legal
restrictions.
F. Safekeeping and Custody - To protect against potential fraud and embezzlement,
the cash and investments of the City of Friendswood shall be secured by the City, or
through third party custody and safekeeping procedures as herein designated. The
third party custodian shall be required to issue safekeeping receipts to the City listing
each specific security, description, maturity, cusip number, yield and/or coupon and
other pertinent information. Each safekeeping receipt shall clearly indicate that the
instrument is held for the City of Friendswood. All safekeeping arrangements shall
be documented by the Investment Officer.
All investment transactions shall be executed on “delivery vs. payment” basis to
ensure that securities are deposited in the eligible financial institutions prior to the
release of funds.
VII. Internal Controls - The City Council shall establish an annual process of independent
review by an external auditor. This review shall provide internal control by assuring
compliance with policies and procedures.
VIII. Investment Committee - Upon adoption of this policy an Investment Committee shall be
established. Members include three unpaid private sector financial professionals (example:
banker, broker, CPA) appointed by the City Council to serve staggered two-year terms. The
Investment Committee shall serve in an advisory capacity only. The Committee shall
perform such duties assigned to it by this Policy and such other duties as may, from time to
time, be assigned to it by the City Council.
The Investment Committee shall meet at least quarterly. It may meet more often as desired.
Two members may request a meeting. Two members constitute a quorum.
The Investment Committee is charged with the duty of determining general investment
strategies for the City and monitoring results. It shall include in its deliberations such topics
as economic outlook, investment strategies, portfolio diversification and maturity structure,
potential risks to City funds, authorized depositories, brokers/dealers and the target rate of
return on the investment portfolio.
IX. Authorized Investments - Specific security instruments are authorized under the provisions
of the Public Funds Investment Act. The conservative philosophy employed by the City is to
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choose investments in a manner which ensures safety, while promoting diversity of market
sector and maturity. The choice of high-grade government instruments is designed to
provide for the safety of principal, return an acceptable yield and assure marketability. City
funds may be invested in the following:
A. Obligations of the U.S. Government, its agencies and instrumentalities, not to exceed
three (3) years to stated maturities.
B. Certificates of deposit issued by a state or national bank or a savings and loan
association domiciled in the State of Texas, guaranteed or insured by the Federal
Deposit Insurance Corporation, or collateralized, in accordance with Section
2256.010, the Texas Government Code, in face amounts not to exceed $100,000
unless collateralized and not to exceed three (3) years to stated maturity. Both
principal and interest earned on the investment will be guaranteed, insured or
collateralized as stated above.
C. No-load money market mutual funds registered and regulated by the Securities and
Exchange Commission, subject to the limitations contained in Section 2256.014,
Texas Government Code.
D. Local Government Investment Pools, such as TexPool Investment Pool (TexPool),
Lone Star Investment Pool (LSIP) and the MBIA Texas CLASS investment pool,
provided such pools comply with Chapter 2256, Sections .016, .017, .018 and .019,
Texas Government Code.
X. Authorized Financial Dealers and Institutions - The Investment Officer shall maintain a
list of financial institutions authorized to provide investment services. In addition, a list shall
also be maintained of approved security broker/dealers selected by credit worthiness who are
authorized to provide investment services in the State of Texas. These may include primary
dealers or regional dealers that qualify under Securities & Exchange Commission Rule 15C3-
1 (uniform net capital rule).
All financial institutions and broker/dealers who desire to become qualified bidders for
investment transactions must supply the Investment Officer with the following: audited
financial statements, proof of National Association of Security Dealers certification and
proof of state registration.
A written copy of the investment policy shall be presented to any person offering to engage
in an investment transaction with the City. For purposes of this subsection, “a business
organization includes investment pools. The qualified representative of the business
organization offering to engage in an investment transaction with” the City “shall execute a
written instrument” (Exhibit “A”) “to the effect that the business organization has: (1)
received and reviewed the investment policy of the City; and (2) acknowledged that the
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business organization has implemented reasonable procedures and controls in an effort to
preclude investment transactions conducted between” the City “and the organization that are
not authorized by” the City’s “investment policy, except to the extent that this authorization
is dependent on an analysis of the makeup of’ the City’s “entire portfolio or requires an
interpretation of subjective investment standards.”
XI. Competitive Bidding Requirement - Securities may be purchased or sold only after a
reasonable review of the offers/bids, to verify that the City is receiving fair market
value/price for the investment.
XII. Methods to Monitor the Market Price of Investments - The market price of investments
acquired with public funds will be monitored through one of the following methods: (1)
accessing financial information provided by the safekeeping custodian via communication
software; (2) obtaining pricing information as provided in financial publications, such as the
Wall Street Journal; and (3) obtaining pricing information from qualified broker/dealers or
financial institution representatives.
XIII. Reporting - The Investment Officer shall prepare and submit to the City Manager and City
Council a quarterly report of investment transactions for all funds of the City. The report
shall include all information as required by Section 2256.023 of the Act.
XIV. Limitation of Personal Liability - The Investment Officer and those delegated investment
authority under this policy, when acting in accordance with the written procedures and this
policy and in accord with the Prudent Person Rule, shall be relieved of personal
responsibility and liability in the management of the portfolio provided that deviations from
expectations for a specific security’s credit risk or market price change or portfolio shifts are
reported in a timely manner and that appropriate action is taken to control adverse market
effects.
XV. Investment Strategy - The City of Friendswood shall maintain a portfolio which involves
investment strategy considerations, designed to address the unique characteristics of the fund
groups represented in the portfolio. The objectives of each fund group must be considered in
context of the structure of the overall portfolio.
A. Operating Funds - Investment strategies for operating funds have as their primary
objective to assure that anticipated cash flows are matched with adequate investment
liquidity. The secondary objective is to create a portfolio structure which will
experience minimal volatility during economic cycles. This may be accomplished by
purchasing high quality, short to medium term securities which will complement
each other.
B. Capital and Special Projects Funds - Primary strategy for these fund types is to
assure that anticipated cash requirements are matched to ensure adequate liquidity at
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the time of payment. A portion of investments (at least 10%) should be highly liquid
to allow for flexibility and unanticipated project outlays. The stated final maturity
date of any security held should not exceed the estimated project completion date.
C. Debt Service Fund - Investment strategies for debt service funds will have as their
primary objective the assurance of investment liquidity adequate to cover the debt
service obligation on the required payment date.
D. Overall Short-term Strategy - The City uses a consolidated cash system where cash
is commingled and ownership tracked by equity accounts. From this a considerable
amount is available for investment in a highly liquid local government investment
pool. Interest earnings are apportioned back based on equity in the pool. Use of the
pool enables short-term interfund borrowing during the course of the year using “due-
to/due-from” accounting methodology. This gives considerable flexibility to the
immediate cash needs of an individual fund.
XVI. Intent - It is the stated intent of this Policy to adhere by and to be in conformance with the
statute known as the Public Funds Investment Act, Chapter 2256, Texas Government Code,
as amended by House Bill 2799 enacted by the 75th Texas Legislature. Specific
interpretation of a section contrary to this intent shall not void the remaining Policy.
XVII. Adoption - This Investment Policy shall be formally adopted by Resolution of the City
Council. The Policy shall be reviewed on an annual basis by the City Manager and City
Council.
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TEXAS PUBLIC FUNDS INVESTMENT ACT
CERTIFICATION BY BUSINESS ORGANIZATION
This certification is executed on behalf of the City of Friendswood (the Investor) and
____________________________________ (the Business Organization) pursuant to the Public
Funds Investment Act, Chapter 2256, Texas Government Code (the Act), in connection with
investment transactions conducted between the Investor and the Business Organization.
The undersigned Qualified Representative of the Business Organization hereby certifies on
behalf of the Business Organization that:
1. The undersigned is a Qualified Representative of the Business Organization offering to
enter in an investment transaction with the Investor as such terms are used in the Public
Funds Investment Act, Chapter 2256, Texas Government Code; and
2. The Qualified Representative of the Business Organization has received and reviewed the
Investment Policy furnished by the Investor; and
3. The Qualified Representative of the Business Organization has implemented reasonable
procedures and controls in an effort to preclude investment transactions conducted
between the Business Organization and the Investor that are not authorized by the City of
Friendswood’s Investment Policy, except to the extent that this authorization is
dependent on an analysis of the makeup of the City’s entire portfolio or requires an
interpretation of subjective investment standards.
Qualified Representative of the Business Organization
___________________________________________
Name: _____________________________________
Title: _____________________________________
Date: _____________________________________
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LIST OF QUALIFIED BROKERS
AUTHORIZED TO ENGAGE IN INVESTMENT TRANSACTIONS
WITH THE CITY OF FRIENDSWOOD
1. A. G. Edwards
2. Chase Securities of Texas, Inc.
3. Morgan Stanley Dean Witter
4. Merrill Lynch
5. Dain Rauscher
6. Coastal Securities LTD
7. First Southwest Company
The above list of broker/dealers and financial institutions were approved by the Investment
Committee at a regular meeting, and are qualified to engage in investment transactions with the
City of Friendswood, as required by the Texas Public Funds Investment Act, Chapter 2256,
Section .025.
Name: ____________________________, Investment Officer
Date: ____________________________