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2005-2006
ADOPTED BUDGET
CITY OF FRIENDSWOOD
ANNUAL BUDGET
CITY OF FRIENDSWOOD, TEXAS
For the Fiscal Year
OCTOBER 1, 2005 - SEPTEMBER 30, 2006
MAYOR
Kimball W. Brizendine
COUNCIL
Laura S. Ewing David J. H. Smith
John R. LeCour W. Chris Peden
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 ServicesDirector Jon Branson
City Secretary Deloris McKenzie
FINANCE OFFICER
Lynn J. Bucher
ACCOUNTING SUPERVISOR
Cindy S. Edge
The Government Finance Officers Association of the United States and Canada (GFOA)
presented a Distinguished Budget Presentation Award to City of Friendswood Texas for its
annual budget for the fiscal beginning October 1, 2004. In order to receive this award, a
governmental unit must publish a budget document that meets program criteria as a policy
document, as an operations guide, as a financial plan, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to
conform to program requirements, and we are submitting it to GFOA to determine its eligibility
for another award.
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 ...................................................................... 1.15
Fiscal Year Fact Sheet ................................................................................................. 1.18
Budget Calendar .......................................................................................................... 1.19
Information on the City of Friendswood ..................................................................... 1.22
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 ....................................................................................... 2.27
Three Year Comparison ..................................................................................... 2.29
Personnel Classification by Position ........................................................................... 2.31
Non-Police Personnel ......................................................................................... 2.31
Police Personnel ................................................................................................. 2.34
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
Park Playground Equipment Fund ..................................................................... 3.12
Hazard Mitigation Fund ..................................................................................... 3.13
Tax Debt Service Fund ............................................................................................... 3.14
Capital Project Funds .................................................................................................. 3.16
2003 General Obligation Construction Fund ..................................................... 3.17
2005 General Obligation Construction Fund ..................................................... 3.18
1776 Park Trust Fund ................................................................................................. 3.19
Enterprise Funds ......................................................................................................... 3.21
Water and Sewer Operation Fund ...................................................................... 3.22
Water and Sewer Bond Construction Funds ...................................................... 3.25
1999 Water and Sewer Bond Construction Fund...................................... 3.26
2000 Water and Sewer Bond Construction Fund...................................... 3.27
2001 Water and Sewer Bond Construction Fund...................................... 3.28
2006 Water and Sewer Bond Construction Fund..................................... 3.29
Water and Sewer CIP/Impact Fee Funds ........................................................... 3.30
Water CIP/Impact Fee Fund ...................................................................... 3.31
Sewer CIP/Impact Fee Fund .................................................................... 3.32
Water and Sewer Revenue Debt Service Fund .................................................. 3.33
Vehicle Replacement Fund ......................................................................................... 3.35
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 ............................................................................................................... 4.41
General Fund ............................................................................................. 4.41
Water and Sewer Operation Fund ............................................................. 4.43
TABLE OF CONTENTS
Page
DEPARTMENTAL BUDGETS
GENERAL GOVERNMENT
Administrative Services (Continued)
Other Administrative Functions ......................................................................... 4.45
Municipal Court ................................................................................................. 4.47
Human Resources .............................................................................................. 4.50
Risk Management .............................................................................................. 4.53
General Fund ............................................................................................. 4.53
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 ................................................................... 4.85
Fire Administration ............................................................................................ 4.90
General Fund ............................................................................................. 4.90
Fire/EMS Donation Fund .......................................................................... 4.96
Fire Marshal ................................................................................................................ 4.100
Administration ................................................................................................... 4.105
Emergency Management .................................................................................... 4.108
Administration Thunderstorm 2004 ......................................................... 4.111
COMMUNITY DEVELOPMENT AND PUBLIC WORKS
Community Development and Public Works ............................................................. 4.113
Community Development/Public Works Administration .................................. 4.118
Community Development .................................................................................. 4.120
Community Development Administration ................................................ 4.121
Planning and Zoning ................................................................................. 4.123
Inspection .................................................................................................. 4.125
TABLE OF CONTENTS
Page
DEPARTMENTAL BUDGETS
COMMUNITY DEVELOPMENT AND PUBLIC WORKS
Community Development and Public Works (Continued)
Community Development (Continued)
Engineering ............................................................................................................................ 4.128
General Fund ............................................................................................................. 4.128
Water and Sewer Operation Fund ........................................................................ 4.130
Hazard Mitigation ............................................................................................................... 4.132
Public Works ...................................................................................................... 4.134
Public Works Administration ................................................................... 4.135
Street and Drainage Operations ................................................................ 4.137
Street and Sidewalk Operations ....................................................... 4.140
Sanitation Operations ................................................................................ 4.142
Water and Sewer System Operations ........................................................ 4.144
Water Operations ............................................................................. 4.144
Sewer Operations ............................................................................. 4.147
Utility Customer Service .................................................................. 4.150
Capital Improvement Program Administration .................................................. 4.152
General Fund ............................................................................................. 4.153
Water and Sewer Operation Fund ............................................................. 4.155
COMMUNITY SERVICES
Community Services ................................................................................................... 4.157
Administration ................................................................................................... 4.166
Library ................................................................................................................ 4.168
Library Board ..................................................................................................... 4.171
Recreation Programs .......................................................................................... 4.173
Community Appearance Board .......................................................................... 4.179
Parks Operations ................................................................................................ 4.181
Facility Operations ............................................................................................. 4.193
VEHICLE REPLACEMENT FUND
Vehicle Replacement Fund ......................................................................................... 4.197
Vehicle Purchases ...................................................................................................................... 4.197
TRANSFERS
Transfers To Other Funds ........................................................................................... 4.200
Transfers From Other Funds ....................................................................................... 4.207
TABLE OF CONTENTS
Page
CAPITAL IMPROVEMENT PROGRAM
Project Budget 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 ......................................................................................... 5.3
Project Detail ..................................................................................................... 5.5
2003 General Obligation Construction Fund .............................................................. 5.8
2005 General Obligation Construction Fund .............................................................. 5.11
Water and Sewer Operation Fund ............................................................................... 5.13
Project Summary by Type .................................................................................. 5.13
Distribution System ................................................................................. 5.13
Collection System ..................................................................................... 5.13
Facility Improvements .............................................................................. 5.13
Project Detail ..................................................................................................... 5.14
1999 Water and Sewer Bond Construction Fund........................................................ 5.15
2000 Water and Sewer Bond Construction Fund........................................................ 5.17
2001 Water and Sewer Bond Construction Fund....................................................... 5.19
2006 Water and Sewer Bond Construction Fund........................................................ 5.21
Draft 2005 Capital Improvement Program ................................................................. 5.23
Combined Summary ................................................................................................... 5.35
Facilities ............................................................................................................. 5.36
Drainage ............................................................................................................. 5.43
Streets / Thoroughfares ...................................................................................... 5.55
Parks ................................................................................................................... 5.64
Water Distribution System ................................................................................. 5.66
Sewer Collection ................................................................................................ 5.81
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
2005 Refund Bonds ............................................................................................ 6.7
TABLE OF CONTENTS
Page
DEBT SERVICE
Summary Schedule of Tax Debt Service to Maturity (Continued)
Capital Leases ........................................................................................................ 6.8
Water and Sewer Revenue Debt Service Fund ........................................................... 6.9
Summary Schedule of Water and Sewer Revenue Debt Service to Maturity ............. 6.12
1995 Certificates of Obligation .......................................................................... 6.13
1999 Water and Sewer Revenue Bonds ............................................................. 6.13
2000 Water and Sewer Revenue Bonds ............................................................ 6.14
2001 Water and Sewer Revenue Bonds ............................................................. 6.14
2002 Water and Sewer Refund Bonds ............................................................... 6.15
2006 Water and Sewer Revenue Bonds ............................................................. 6.15
REVENUES
General Fund ............................................................................................................... 7.1
Special Revenue Funds ............................................................................................... 7.5
Police Investigation Fund ................................................................................... 7.5
Federal ....................................................................................................... 7.5
State........................................................................................................... 7.6
Fire/EMS Donation Fund ................................................................................... 7.7
Park Land Dedication Fund ............................................................................... 7.8
Park Playground Equipment Fund ..................................................................... 7.9
Hazard Mitigation Fund ..................................................................................... 7.10
Tax Debt Service Fund ............................................................................................... 7.11
Capital Project Funds .................................................................................................. 7.12
2003 General Obligation Construction Fund ..................................................... 7.12
2005 General Obligation Construction Fund ..................................................... 7.13
1776 Park Trust Fund ................................................................................................. 7.14
Enterprise Funds ......................................................................................................... 7.15
Water and Sewer Operation Fund ...................................................................... 7.15
Water and Sewer Bond Construction Funds ...................................................... 7.16
1999 Water and Sewer Bond Construction Fund...................................... 7.16
2000 Water and Sewer Bond Construction Fund...................................... 7.17
2001 Water and Sewer Bond Construction Fund...................................... 7.18
2006 Water and Sewer Bond Construction Fund..................................... 7.19
Water and Sewer CIP/Impact Fee Funds ........................................................... 7.20
Water CIP/Impact Fee Fund ...................................................................... 7.20
Sewer CIP/Impact Fee Fund .................................................................... 7.21
Water and Sewer Revenue Debt Service Fund .................................................. 7.22
Vehicle Replacement Fund ......................................................................................... 7.23
TABLE OF CONTENTS
Page
GLOSSARY
Glossary ................................................................................................................... 8.1
ORDINANCES AND POLICIES
Budget Ordinance 2005-27 ......................................................................................... 9.1
Tax Ordinance 2005-28 .............................................................................................. 9.4
Charter Budget Provisions .......................................................................................... 9.7
Financial Management Policy ..................................................................................... 9.11
To: Honorable Mayor and Members of City Council
From: Ronald E. Cox
City Manager
Date: October 31, 2005
Subject: 2005-2006 Annual Budget
Submitted herewith is the approved budget for the 2005-2006 fiscal year. Attached is a
schedule of the changes to the proposed budget submitted to you on August 1, 2005. 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.
To: Honorable Mayor and Members of City Council
From: Ronald E. Cox
City Manager
Date: November 21, 2005
Subject: 2005-2006 Annual Budget
Submitted herewith is the approved budget for the 2005-2006 fiscal year. Attached is a
schedule of the changes to the proposed budget submitted to you on August 1, 2005.
The most significant change from the proposed budget is the use of undesignated General
Fund Balance to reduce the tax rate from $.6231 to $.6040 per $100 net taxable value.
This year’s budget reduces the tax rate by 3.45 cents over last year, while continuing to
provide a 20 percent homestead exemption to Friendswood homeowners. In addition,
this budget year also marks the first in which there will be a freeze on City of
Friendswood ad valorem taxes imposed on residential homesteads of disabled persons or
those who are 65 years of age or older.
This final document reflects these changes, and it is offered for your reference throughout
the year. I want to commend you for your hard work throughout this process. Without
the guidance and contributions from the Mayor and City Council, we would not have so
successfully achieved the goals set forth for this budget year.
General
Fund
5,913,045
7 (10,740)
9 (351,459)
10 (366)
Total Revenue Changes (362,565)
1
658
2 4,835
3
(10,134)
4
(20,168)
20,168
5 4,000
6
8,160
7
(10,740)
8
11,500
11 (25,000)
Total Expenditure Changes (16,721)
5,567,201
Correct Police - Criminal Investigation division Base Budget + CPI for Clothing Allowance
moved from a supply to personnel account after the 2005 budget was adopted (on BA05-
Correct FVFD Facility Operations
Deduct Clearbrook High School School Zone Coverage Overtime and Benefits (G00029)
Add City Secretary - Election Services FAW
Reduce Tax Rate for Balance of Excess Undesignated Fund Balance
Reduce Court Fines for rounding difference on Tax Rate Reduction
Description of Change
Summary of Changes to Proposed Budget
Proposed Ending Fund Balance/Working Capital, 9/30/06 (Revised)
Correct City Secretary-Election Services Base Budget + CPI; one-time FAW deduction
amount overstated; add the deduction back plus CPI
Reduce Community Services - Facility Budget
Increase FVFD Budget
Proposed Revenue Increase/(Decreases)
Proposed Expenditure Increases/(Decreases)
Total Revised Proposed Ending Fund Balance, 9/30/2006
Add Homeowner Association Fees for FEMA Buyout Lots
Add Police - Patrol 800 mhz Radio Air Time. PD air time SR inadvertently omitted from
SR A Rank Priority List. FVFD and FMO air time inlcuded on SR list and funded.
Deduct Clearbrook High School School Zone Coverage Overtime and Benefits (G00029)
(Revenue = ($10,740); Expenditures = $10,740) for a net effect of $0.
Add FVFD 2005 Fire Act Grant Match (G00042) (Revenue = $103,500; Expenditures =
($115,000) for a net effect of reducing Ending Fund Balance by $11,500.
Delete Main Street Implementation Budget
MEMORANDUM
To: The Honorable Mayor and Members of City Council
From: Ronald E. Cox, City Manager
Roger C. Roecker, Director of Administrative Services
Subject: 2005-06 Budget
Date: July 31, 2005
INTRODUCTION
We hereby submit the proposed budget for 2005-06 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 2004-
05 document. This is a significant achievement and is the second consecutive year 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 Vision Statement, Mission Statement, Council Philosophy, Guiding
Principles, 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.
The Council and Staff continue 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 actions are 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 eight 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 catastrophic event. A set of Financial Policies (included in
the Ordinances/Policies section of this document) reflecting this decision and other
guidelines was developed and approved four years ago. This decision financially
prepared the City to deal with the impact of Tropical Storm Allison in June 2001, in
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
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 or negatively
impacting any other City services. 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 in 2003. The $8.7 million issue received an excellent interest
rate of 4.256%, not only because of the existing 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. The second GO bond issue for $7.9 million is scheduled for late
2005 and will fund public safety facilities, park and drainage improvements.
REVENUES
The greater metropolitan Houston area continues to experience unprecedented growth.
Our City’s population continues to grow at a slower pace and is currently estimated to be
34,300. 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 continues
to be property taxes. During
early budget discussions, the
City Manager directed staff
to develop the budgeted
property tax revenue by using
the projected effective tax
rate. This direction follows
the policy governance
process outlined previously
in this memorandum. The
City Manager’s direction
resulted from earlier planning
discussions with Council and
is consistent with Council’s
desire to slow the growth of
the City budget and reduce
the property tax rate.
2005-06 General Fund Revenues
Fines
5.40%
Charges for
Services
0.89%
Governmental
Revenues
6.95%
Permits and
Licenses
3.05%
Sales Tax
17.45%
Miscellaneous
Receipts
0.69%
Property Taxes
62.09%Interest
0.98%
Franchise
Taxes
7.02%
After maintaining the tax rate at $.6385 for six years, the revenues included in this budget
are calculated based on the projected effective tax rate of $.6231, a reduction of 1.54
cents. This rate consists of a maintenance and operations (M&O) tax rate of $.5434 and
an I&S (debt service) tax rate of $.0797. The Central Appraisal District has certified
$1,785,897,763 in taxable value for 2005. There is another $62,897,381 in value that is
not yet certified. The Tax Assessor’s office has reviewed these accounts and provided an
estimate based on 2004 values of $54,196,724. We have based our budget projections on
a taxable value of $1,840,094,487 and are hoping that we will lose no more than an
additional $8.7 million. The projected value is an increase of $70,000,000, or 3.96%, in
taxable value over the 2004 budgeted value. Almost ¾ of the projected 3.96% increase
comes from new construction in the City. The additional value results in an M&O levy
increase of $180,569 or 1.8%.
Net Taxable Value
$-
$0.5
$1.0
$1.5
$2.0
2002 2003 2004 2005 2006Billions Tax Levy
$-
$5
$10
$15
2002 2003 2004 2005 2006Millions
FYE Net Taxable Value Tax Levy Tax Rate
2002 $1,388,238,684 $8,863,904 0.6385
2003 $1,510,166,528 $9,642,413 0.6385
2004 $1,689,163,292 $10,785,308 0.6385
2005 $1,757,469,314 $11,221,442 0.6385
2006 $1,840,094,487 $11,465,629 0.6231
The second largest source of revenue in the General Fund is Sales Tax. We are
projecting a 3.7% increase in this revenue stream of $100,000, from the current budget of
$2,700,000 to $2,800,000. We try to budget this revenue stream somewhat
conservatively, as sales tax volatility has caused many cities tremendous budget
difficulties. That being said, our sales tax revenue has consistently grown and is based
on many smaller retail centers rather than being dependent on a single large outlet, such
as a Walmart. This budget estimate is 3.6% less than our projected sales tax revenue for
the current fiscal year.
FYE Sales Tax
2002 $2,535,945
2003 $2,875,071
2004 $2,833,289
2005 $3,090,602
2006 $2,800,000
Sales Tax Revenue
$-
$1.0
$2.0
$3.0
$4.0
2002 2003 2004 2005 2006Millions
We have projected slight growth in our Franchise Fee and Right-of-Way Access revenue
(TNMP, Reliant, SWB, ENTEX, & Time-Warner) of $54,000. This is a 5% increase
over the 2004-05 budget.
Franchise Taxes
$0.95
$1.00
$1.05
$1.10
$1.15
2002 2003 2004 2005 2006Millions
FYE Franchise
2001 $988,608
2002 $1,035,368
2003 $1,058,726
2004 $1,119,328
2005 $1,094,052
2006 $1,130,500
Revenue from Building Licenses, Permits and Plan Check Fees is predominately based
on residential building permits. Last year’s budget was based on an expectation of 175
new homes. We are proposing a budget of $487,050 based on 267 new homes. This is a
$103,000 increase from last year.
FYE
# of
Permits Revenues
2001 493 $795,084
2002 409 $722,428
2003 277 $593,473
2004 224 $547,641
2005 148 $369,006
2006 267 $487,050
Permit Revenues
-
150,000
300,000
450,000
600,000
750,000
900,000
2002 2003 2004 2005 2006
Municipal Court fines and fees are another major source of general fund revenue. We are
now averaging over 1,200 citations per month, a 10.5% increase over the previous year’s
record activity level. As a result, we are projecting court revenues of $814,000, an
increase of $98,000.
2002 thru 2005 actual court revenues have been adjusted to exclude court technology and
building security fund fines for comparison to 2006 budget. We do not budget these two
fines.
Interest income is the last significant general fund revenue source. Interest rates have
been at historic lows for several years, but the Federal Reserve has increased the Fed
Funds Rate six times since October 1, 2004. Because of this trend and the expectation of
more increases into 2006, we have projected additional interest revenue of $92,000 over
last year’s budget and $33,000 over the actual amount received in 2003-04.
FYE Interest
2002 $269,109
2003 $140,435
2004 $94,304
2005 $226,532
2006 $157,500
Interest Revenues
$-
$100
$200
$300
2002 2003 2004 2005 2006Thousands
Water and Sewer Fund
After 10 years with no change, a significant sewer rate increase was required in 2003-04
to bring this utility from a deficit position. No rate increases are projected to be
necessary for either the water or sewer utility. Staff projects that both funds will be self-
supporting for the next year or two, without revenue increases. However, the amount of
the next water and sewer revenue bond issue planned later this year, and the structure of
the debt payment schedule will require that we again analyze their financial impact on
these utilities. The pace of the schedule for future water and sewer projects included in
the capital improvements plan will dictate when additional increase(s) will be needed.
Water revenues are budgeted at $4,163,000. This is a slight increase of 1.7% over the
current year budget of $4,096,000. As anyone who has lived in Texas can attest, the
weather here is predictable only in that it is not predictable! We have already
experienced near-drought conditions earlier in the summer and most recently, have
enjoyed a month with above-average rainfall. Assuming, the balance of our fiscal year
returns to our “typical weather pattern,” we expect to meet our budgeted revenue
projections. Sewer revenue is budgeted at $3,524,000, a $93,000 increase over 2004-05.
This represents a 2.7% increase and results from projected growth within the City.
$-
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
$4.5
Millions
2002 2003 2004 2005 2006
Water and Sewer Revenues
Water Revenues Sewer Revenues
EXPENDITURES
The proposed budget continues to emphasize the importance of maintaining the City’s
infrastructure in the form of streets; drainage; parks; water and sewer improvements; its
FYE Water Sewer
2002 $3,772,879 $2,364,695
2003 $4,096,186 $2,455,149
2004 $3,865,248 $2,500,926
2005 $4,144,765 $3,379,835
2006 $4,163,598 $3,524,657
human infrastructure – the City’s employees; as well as addressing issues related to
growth in the City and the surrounding area. In addition to the existing service programs
the following items are included in the proposed budget.
Street improvements have again received a high level of importance in this year’s
budget. We have allocated $800,000 for concrete and asphalt street repairs and sidewalk
improvements. This is an increase of $350,000 over 2004-05 and represents an ongoing
commitment to the “pay-as-you-go” street improvement program.
FYE
Street/Sidewalk
Improvements
2002 $319,092
2003 $1,183,239
2004 $1,066,097
2005 $454,329
2006 $800,000
Street and Sidewalk Improvements
$-
$200
$400
$600
$800
$1,000
$1,200
$1,400
2002 2003 2004 2005 2006Thousands
The Drainage Master Plan is slated for a comprehensive update, as the original plan
was developed more than 10 years ago in 1992. The purpose is to provide us with
updated cost estimates, different or more efficient solutions, if possible, and will include
the north and south portions of the city. It will also include a restudy of the main street
area.
Parks. Centennial Park will be open and operational for 2005-06. Additional operating
costs totaling $77,197 are included in this budget. The lighting for fields 4 and 5 at
Renwick Park is scheduled for replacement at an estimated cost of $150,000. In addition,
the Stevenson Park pool filtration tank and pump have deteriorated and need to be
replaced. This is projected to cost $17,000.
Other general fund additions include $25,000 to assist in implementing the Main Street
plan and $15,000 for storm-related debris and hazardous material removal.
Significant additions to the water and sewer fund include:
o Sewer rehabilitation program - $300,000
o Water meter change out program - $40,000
o Rehabilitation of lift station # 20 - $25,000
o Fire hydrant spacing program - $25,000
o Utility remittance processing equipment/software - $12,000
• 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 $95,638
to provide 2.5% merit funding in this budget.
o Four new full-time employees are proposed in this budget. One position, the
Child Abuse Investigator, was supported in prior years with grant funding.
We have not received word as to whether this grant will be approved for
2005-06, so this position has been budgeted in the general fund. In addition
two new part-time positions and several upgrades to part-time positions are
included. We have also included funding to increase the number of daytime
court settings from 12 to 24. The amounts below include salaries, benefits
and any additional equipment required for the new employee.
Police Officer I - $58,069
Child Abuse Investigator (formerly grant funded) - $83,437
CD/PW - Project Manager, includes vehicle - $90,688
Municipal Court, Clerk III - $33,104
Water & Wastewater Operator - $53,363
Municipal Court Judicial staff funding for 12 additional daytime court
sessions - $11,312
2 – Part-time Public Safety Officers (.66 fte) - $44,060
Upgrade P/T Children Assistant Librarian (.75 fte) to full-time -
$16,211
3 – Position upgrades in Community Development/Public Works -
$18,150
1 – Position upgrade in Library - $9,193
Overtime to provide security for public meetings at City Hall - $6,094
Overtime for City Secretary staff - $3,009
o Employee health insurance continues to demand our attention. Our insurance
provider, Aetna, offered a renewal with a 13.76% increase. We continually
look for ways to help control costs and were able to reduce this increase by
5% to 8.7%, by adding a $250 deductible to the health plan. The impact of
the 8.7% increase is $47,638 for the General Fund and $9,706 for Water and
Sewer. We have also been working with several other cities and H-GAC in
investigating the benefit of purchasing our health insurance as a group. The
reason for joining a group like this would be to spread risk over a larger
number of employees to help stabilize the cost of this benefit. We are very
close to making a decision on the viability of this group plan and will report
back to you very soon.
The proposed budget includes funding for new infrastructure, programs and people, as
mentioned above. In addition, we have adjusted our proposed budget to provide funding
for several operational resources in which we have seen extraordinary cost increases.
• The City purchases electricity through an interlocal agreement with the Public Power
Pool aggregation group. The pool’s efforts in combining the purchasing power with
many cities and counties across the state has resulted in a recent contract projected to
save our City $44,000, or 4.4%, against the “price-to-beat” that would otherwise be
available. However, due to additional facilities being added and the continued high
price of natural gas, our new contract resulted in the need to add an additional
$50,700 to the general fund and $7,400 to the water and sewer fund budgets.
• Budgets across all City departments have been greatly impacted with the price of fuel
remaining at all-time high levels. To recognize this impact, we have increased the
general fund fuel budgets by $36,100. $14,500 was added to the water and sewer
fund budget.
• Insurance:
o Real and personal property insurance increase - $18,800
o Workers Compensation – General Fund, $15,100; W&S, $3,000
• We began accepting credit card payments for utilities, court fines and parks and
recreation fees last year, and chose to not pass on the card processing cost to the
customer. This has proven to be a very popular payment option, however, it does not
come without a price attached. We are recommending that we continue to accept
credit card payments without cost to the customers, and have included $7,600 in the
general fund and $8,000 in water and sewer to fund the processing fees.
• An extremely significant change in the City’s relationship with the Friendswood
Volunteer Fire Department (FVFD) occurred last fiscal year. A new contract was
established with FVFD to provide fire and emergency management services to the
City. The prior 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 contract included 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. This fee is projected to be
approximately $25,000 for 2005-06.
In addition, the FVFD has made the following budget requests totaling just over
$100,000.
o Fuel increase - $7,876
o Increase part-time secretary from .48 fte to .75 - $15,389
o Increase paramedic hourly rate from $11 to $13.50 - $14,848
o Increase paramedic shift from 10 to 12 hours - $15,441
o Add .5 fte part-time clerk - $10,137
o Increase the FVFD pension from $48 to $60 per month - $12,816
o Add funding to assist FVFD in paying for payroll processing costs - $10,800
o Add additional funding for audit fees - $6,000
o Harris County 800 Radio System Airtime - $ 6,720
• Since establishing the Vehicle Replacement Plan in 1999 the City’s fleet has been
greatly improved and assists City Staff in performing efficiently. We are now
entering the fifth 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 2005-06. Five
patrol units will be purchased. One will require full equipment replacement, including
radar and video recording systems, resulting in a replacement budget of $33,539. The
others will include equipment that will be moved from the old cruiser to the
replacement vehicle and are budgeted at $25,364 each. In addition, one smaller
passenger vehicle (Ford Taurus) is scheduled for replacement at $18,727. The
following trucks are included on the replacement schedule for 2005-06.
o Streets & Drainage - Ford Ranger Pickup, $15,606
o Sewer Operations - F350, $36,414
o Water Operations – F150, $18,727
o Community Services – F250, $28,091
The Vehicle Replacement Fund has been an excellent method to fund our future City
vehicles and has proven to be beneficial in several ways.
o The City fleet is refreshed as needed to provide proper employee resources.
o It allows the City to “finance” its fleet purchases internally, thus saving the
cost of borrowing externally.
o It ensures adequate funding is available for fleet replacement.
o The annual budgetary impact is stabilized. A more consistent funding
requirement is 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. As a result of
conservative budgeting and stewardship on the part of the staff, we project that the
undesignated General Fund balance will approach $5.9 million by the end of this fiscal
year. Almost $900,000 is designated and reserved leaving unappropriated fund balance
of $5 million. This means we have achieved our 90-day operating reserve, as set forth in
the City’s financial policies. This operating reserve amounts to $4.1 million. According
to the financial policies the “additional undesignated funds will be allowed to accumulate
in a fund designated for future General Fund capital improvements.” We credit the City
Council’s leadership in setting policy to set aside funds for unforeseen contingencies and
helping fund future capital improvements on a cash basis, or minimizing the amount of
future debt issues.
$-$3.0$6.0$9.0$12.0$15.0$18.0$21.0
Millions
2001 2003 2005
General Fund Balance
Expenditures Ending Fund Balance
Once again, the Water and Sewer and General Funds are each budgeted to operate
independently, within their own financial means. Water and Sewer Fund retained
earnings is estimated to reach $5.9 million at year-end. The projected growth of almost
$1 million in retained earnings results from an extended delay in issuing water and sewer
revenue bonds that were originally planned for early 2004-05. These bonds will fund our
share of the City of Houston Southeast Water Purification Plant expansion, the City’s
source of surface water. The City of Houston has most recently indicated funds totaling
almost $14 million will be required in January of 2006. The additional undesignated
funds, over and above our 90-day operating reserve of $1,712,257, will be available to
reduce the amount of debt that will be issued to fund this expansion and other water and
sewer capital projects.
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. Staff has responded to the direction of the City Manager
and the desire of the City Council to reduce the tax rate and slow budgetary growth by
proposing a budget based on the projected effective tax rate of $.6231, a reduction of
1.54 cents, while continuing to provide a 20% homestead exemption to our
homeowners! In addition, no rate increases or new service fees have been proposed.
In short, we believe we are staying on TRAQ, and this budget exhibits the values of
TRUST, RESPECT, ACCOUNTABILITY AND QUALITY.
Undesignated
Ending Budgeted
FYE Fund Balance Expenditure 25%
2001 4,975,432 13,094,990 38%
2002 1,949,853 17,777,614 11%
2003 3,538,053 17,081,745 21%
2004 4,977,950 17,577,541 28%
2005 4,904,255 18,077,123 27%
2006 5,024,105 16,759,113 30%
We want to publicly recognize the efforts of the Finance Division of the Administrative
Services Department. Many extra hours at night and on weekends are spent preparing the
budget and converting the numbers into an understandable document. We also want to
recognize the efforts of Lynn Bucher, who is scheduled to retire later this year. Lynn has
served in many roles here, most recently as the City’s Budget Officer. She has done an
excellent job for many years and when she leaves will take with her a great amount of
City history and expertise.
We are ready to discuss the budget with you and look forward to its adoption.
VISION & MISSION STATEMENTS, GUIDING PRINCIPLES, COUNCIL
PHILOSOPHY, STRATEGIC GOALS, COUNCIL-COMMITTEE
RELATIONSHIP, AND COUNCIL LIASION ROLE FOR THE CITY
Adopted by Resolution
Vision Statement
Together we build our future in a friendly place
to live, work, play, learn and worship.
City of Friendswood Mission Statement
It is the mission of the Council and staff of the City of Friendswood to provide the highest level
of service to our citizens at the greatest value.
Guiding Principles
We Believe That Visionary Planning is Essential.
We Believe That Proactive, Responsive, Effective Leadership is Essential.
We Believe That Ongoing Interactive Communication is Essential.
Council Philosophy
The City Council expects the following of themselves:
To act in the best interest of the citizens
To consistently demonstrate respect to the staff
To invest our resources effectively for our future
To handle our disagreements/conflicts in a respectful manner that keeps our image
positive with the public and each other
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 $24,098,296
Capital and Major Improvements Budget $1,883,573
Net Assessed Property Valuation $1,840,094,487
Tax Rate per $100 Valuation $.6040
Square Miles 22.7
Population, Estimated as of 10/1/05 34,272
STAFFING BUDGETED FOR 2005-06
Full-time employees 180.00
Part-time employees (FTE) 14.88
Total employees (FTE) 194.88
NUMBER OF UTILITY CUSTOMERS as of 10/1/05
Water 11,196
Sewer 10,537
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: $9.25 includes curbside recycling fee.
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
Friendswood is conveniently located between Houston and Galveston, just 20 miles southeast of
downtown Houston in southern Harris and northern Galveston Counties. The city is in the middle of the
Houston biocorridor, including the world-renowned Texas Medical Center in Houston and the University
of Texas Medical Branch in Galveston.
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. Friendswood enjoys easy air transportation access to Hobby Airport,
George Bush Intercontinental Airport, Ellington Field, and Clover Field.
DEMOGRAPHICS
The City’s 2000 census was 29,037. The population is estimated to be 34,940 at September 30, 2006.
Friendswood is known for its highly educated workforce with more than 48 percent of residents employed
in executive, professional, and managerial positions. The average household income is estimated at
$117,000 – the highest for cities in Harris, Galveston, and Brazoria counties. Businesses and residents are
drawn to Friendswood’s extraordinary demographics, superior quality of life, and its luscious natural
green environment.
City services are provided by a staff of 194.88 fulltime equivalent employees. The City’s police
protection is provided by 53 sworn officers. The City’s fire protection is contracted with the Friendswood
Volunteer Fire Department with a volunteer staff of 106 and paid staff of 8.85 FTEs working from three
City owned and equipped fire stations. The City’s Public Works department maintains 157 miles of
paved streets, 4 miles of unpaved streets, 92 miles of storm sewer and 160 miles of water and sewer
mains with 33 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 an average of over 500
patrons per day with a circulation of 280,520 in 2004. Over 17,900 youth attended programs during
2004, 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 Friendswood/Bay Area Houston economy is comprised of well over 12,000 business establishments.
The population of the service area, defined by parts of Harris and Galveston counties and nine
municipalities including Friendswood, southeast Houston, Kemah, La Porte, League City, Nassau Bay,
Pasadena, Seabrook, and Webster is approximately 350,000. The Friendswood/Bay area regional
economy has become more diverse featuring aerospace, biotechnology, chemical products, recreation,
and tourism.
Aerospace
The Friendswood/Bay Area Houston region is home to NASA – Johnson Space Center and its numerous
aerospace contractors. The service area represents 92 percent of all aerospace jobs in metropolitan
Houston, even though it accounts for just 4.5 percent of total Houston jobs.
Biotechnology
Bioscience and biotechnology represent a strong technology cluster for Bay Area Houston with more than
two times the national average activity. There are approximately 2,900 people employed in Bay Area
Houston’s bio sector. There is a concentrated representation of medical device, biometrics and basic bio-
research operations in the area.
Chemical Products
Another large and relatively stable business cluster is the petrochemical refining and specialty chemical
industry. One of the nation’s largest privately developed industrial facilities, Bayport, is home to
approximately 65 operating specialty chemical plants employing 9,000 to 10,000 workers.
Recreation and Tourism
The fourth economic sector combines boating, recreation, and tourism on Texas’ Gulf Coast. About 24
marinas provide 8,000 boat slips of all sizes and dockage facilities for the power and sail boating
enthusiast. The area offers amusement parks, like Space Center Houston, and the Kemah Boardwalk, as
well as ecotourism, upscale shopping and fine seafood restaurants. Conservative estimates reveal that 2-3
million tourists visit Bay Area Houston annually.
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.
Some of the City’s proactive efforts to diversify the local economic base are evident in the following
projects that are currently planned or underway.
Downtown Revitalization
Many communities across America are revitalizing their downtowns by creating lively new town centers
and urban villages in their suburbs. Friendswood is no exception. Friendswood is creating a beautiful
public gathering place that preserves and authenticates its rich history, while boosting the city’s overall
economic value.
An approved mixed-use plan, the Friendswood Main Street Redevelopment will stretch along South
Friendswood Drive from FM 2351 to Cowards Creek, and two blocks east and west thereof. Building
upon the downtown area’s solid foundation of museums, churches and various retail shops, the center will
feature homes and offices, as well as boutiques, specialty stores, restaurants, gardens and public facilities,
including the library and post office. Current structures will be updated, while new opportunities for
commercial and residential development flourish. Benches, fountains, seating tables and pedestrian areas
will accentuate the feeling of belonging that Friendswood residents have come to cherish.
In the end, Friendswood’s downtown area will become the civic, cultural, commercial and emotional
heart of Friendswood – giving residents more reasons to spend their time and money shopping, dining and
relaxing in the city they call “home.”
Whitcomb Clear Creek Project Mixed-Use Master Plan
Nestled on a 134-acre parcel of land, the $200 million Clear Creek Village Center will be located on FM
528 (NASA Parkway) west of Interstate 45 and bordered by Clear Creek. Veteran land-planner, Richard
Browne, who helped design the 27,000-acre, master-planned community of The Woodlands, is serving as
project manager. Project plans have been approved to create a 1.8 million-square-foot, mixed-use urban
center anchored by a pedestrian mall at the center of the development. The open air concept will feature
retail outlets (levels 1-2), office space (level 2) and residential lofts (levels 2-4). Space is also plentiful
for entertainment venues, a boutique hotel, marina and a 2,500 seat amphitheater.
Within ten years, the Clear Creek Village Center is destined to become a major attraction among all of the
thriving communities in the Bay Area Houston region. The Clear Creek Village Center will be a must-go
experience!
West Ranch Master Plan
A 766-acre master plan was approved by City Council in 2005 for Friendswood Development Company
to develop West Ranch. Located on FM 518 south of FM 528, West Ranch will include approximately
1,500 new homes, 100 acres of parks, open space and nature trails along with 74 acres of traditional retail
and mixed-use development. The 600,000-square-foot West Bay Village Center will provide many
leisure and shopping amenities to residents and visitors alike by offering a combination of retail, office
and residential development and six waterfront retail pad sites.
Once complete, West Ranch will draw upon the quality demographics of Friendswood residents and
become the place to live, shop and relax.
Property Taxes
42.15%
Fines
3.30%
Interest
0.80%Intergovernmental
Revenues
1.45%
Permits and
Licenses
1.86%
Charges for
Services
32.60%
Vehicle
Replacement Fund
Reimbursements
1.10%Miscellaneous
Receipts
1.81%
Sales Tax
10.66%
Franchise Taxes
4.29%
BUDGETED REVENUES
General
Government
15.00%
Public Safety
26.52%
Community
Services
11.26%
Community
Development and
Public Works
26.48%
Vehicle
Replacement Fund
1.04%
Debt Service
15.13%
Capital
Improvements
4.58%
BUDGETED EXPENDITURES
Use the Budget Summary schedule in Excel final Section 3 file:
03 - Fund Schedules #6 Final
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
REVENUES
General Fund 16,083,823 16,203,790 14,302,689 16,349,057 15,741,324
Police Investigation Fund 17,082 - 16,750 - -
Fire/EMS Donation Fund 217,176 210,000 98,381 210,000 80,572
Park Land Dedication Fund 62,802 52,500 33,866 52,500 80,100
Playground Equipment Fund - - 1,460 - -
Hazard Mitigation Fund - - - - -
Tax Debt Service Fund 1,440,698 1,483,260 1,485,385 1,483,260 1,466,870
2003 GO Bond Construction Fund 94,518 - 39,593 - -
2005 GO Bond Constructi0n Fund - - (12) - -
Vehicle Replacement Fund 288,217 282,951 331,400 315,821 289,370
Water and Sewer Fund 6,608,740 7,758,349 4,765,517 7,758,349 7,941,190
1999 Water and Sewer Bond
Construction Fund 1,893 - 307 - -
2000 Water and Sewer Bond
Construction Fund 754 - 302 - -
2001 Water and Sewer Bond
Construction Fund 3,314 - 780 - -
2006 Water and Sewer Bond
Construction Fund - (280) -
Water and Sewer CIP/Impact Fee
Funds 640,726 - 334,277 512,631 767,753
Water and Sewer Revenue Debt
Service Fund 8,180 516,731 14,534 4,100 -
1776 Park Trust Fund 355 - 406 - -
TOTAL REVENUES 25,468,278 26,507,581 21,425,355 26,685,718 26,367,179
EXPENDITURES
General Fund 15,930,727 17,122,308 12,519,075 18,077,123 16,742,392
Police Investigation Fund - 6,425 3,354 6,425 17,013
Fire/EMS Donation Fund 149,074 233,072 228,870 233,072 80,572
Tax Debt Service Fund 865,565 1,992,189 612,564 1,992,189 1,466,870
2003 GO Bond Construction Fund 2,260,872 - 4,705,641 3,296,749 -
2005 GO Bond Construction Fund - - 11,748 - -
Water and Sewer Operation Fund 4,583,656 5,127,962 3,438,717 5,525,483 5,022,043
1999 Water and Sewer Revenue
Bond Construction Fund 290,218 - - - -
2000 Water and Sewer Revenue Bond
Construction Fund 117,139 - - - -
2001 Water and Sewer Revenue Bond
Construction Fund 1,005,020 - - - -
2006 Water and Sewer Revenue Bond
Construction Fund - - 96,589 - -
Water and Sewer Revenue
Debt Service Funds 1,735,648 2,636,311 1,241,679 1,712,586 2,382,419
Vehicle Replacement Fund 258,937 132,427 143,537 165,297 270,560
TOTAL EXPENDITURES 27,196,856 27,250,694 23,001,774 31,008,924 25,981,869
Totals exclude fund balance, reserves and interfund transfers.
REVENUES AND EXPENDITURES BY FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 10,406,102 11,272,961 7,633,517 11,293,836 11,629,118
Supplies 1,105,845 1,120,526 993,803 1,513,147 926,929
Maintenance 1,384,580 1,559,188 1,307,779 1,589,055 1,579,305
Services and Other Charges 5,562,100 5,935,462 4,644,339 6,222,009 6,923,083
Capital Equipment & Improvements 6,056,445 2,653,485 6,487,521 6,605,530 993,573
Debt Service 2,681,785 4,709,072 1,934,816 3,785,347 3,929,861
Reserves - - - - -
Total 27,196,857 27,250,694 23,001,775 31,008,924 25,981,869
NOTE: Friendswood Volunteer Fire Department paid staff moved from supervision by City to FVFD with implementation of
the new contract effective October 1, 2004. Therefore, the cost of paid staff in the 2006 Proposed Budget, $343,445, is
deducted from Personnel and added to Services.
Personnel
44.76%
Supplies
3.57%
Maintenance
6.08%
Services and Other
Charges
26.65%
Capital Equipment &
Improvements
3.82%
Debt Service
15.13%
EXPENDITURES BY OBJECT
Net Assessed Value, estimated as of July 24, 2005 $1,840,094,487
Divided by 100 100
Rate Base $18,400,945
Tax Rate 0.6040
Estimated Total Tax Levy $11,114,170
Estimated Collection Rate 100%
Estimated Tax Collections, 2004-2005 $11,114,170
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 $1,757,469,314 20%$0.6385 $11,221,442 4.0%
2005-06 2005 $1,840,094,487 20%$0.6040 $11,114,170 -1.0%
TAXABLE VALUE AND LEVY COMPARISON
ESTIMATED AD VALOREM TAX COLLECTIONS - CURRENT ROLL
2004-05 2005-06
Month of 2001-02 2002-03 2003-04 Actual/Proposed
Receipt Actual Actual Actual Forecast Budget
December 195,710 218,354 241,222 222,578 249,660
January 171,470 169,078 214,545 214,129 221,891
February 328,397 315,127 323,722 390,944 334,658
March 155,366 182,430 187,021 230,268 193,558
April 186,104 182,524 186,812 192,019 193,278
May 300,771 282,193 280,314 317,902 290,055
June 136,576 226,058 216,642 197,273 224,135
July 178,243 232,257 188,515 226,112 178,919
August 241,627 313,953 295,778 365,610 288,328
September 181,841 221,975 213,135 236,116 185,900
October 184,467 221,029 204,535 252,230 185,107
November 275,373 310,093 281,048 245,421 (1)254,511
Total 2,535,945 2,875,071 2,833,289 3,090,602 2,800,000
(1)Estimated.
SALES TAX REVENUE COMPARISION
2001-2002 through 2005-2006
Fiscal
Year Tax Year
General
Fund
Debt
Service Fund
Total
Tax Rate
1996-97 1996 $0.4961 $0.1084 $0.6045
1997-98 1997 $0.5276 $0.0685 $0.5961
1998-99 1998 $0.5610 $0.0515 $0.6125
1999-00 1999 $0.5542 $0.0843 $0.6385
2000-01 2000 $0.5547 $0.0838 $0.6385
2001-02 2001 $0.5547 $0.0838 $0.6385
2002-03 2002 $0.5547 $0.0838 $0.6385
2003-04 2003 $0.5547 $0.0838 $0.6385
2004-05 2004 $0.5547 $0.0838 $0.6385
2005-06 2005 $0.5243 $0.0797 $0.6040
2006-07 2007 $0.5300 $0.0740 $0.6040
0.0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
Tax Rate Comparison
General
Fund
Debt
Service Fund
Fiscal Tax Galveston Harris HC Flood
Year Year City FISD CCISD County County GCCDD Control
96-97 1996 $0.6045 $1.590 $1.51500 $0.52000 $0.64173 $0.1430 *
97-98 1997 $0.5961 $1.575 $1.59000 $0.52000 $0.64173 $0.1425 *
98-99 1998 $0.6125 $1.672 $1.64150 $0.52000 $0.56784 $0.1500 $0.08000
99-00 1999 $0.6385 $1.535 $1.59856 $0.54500 $0.56802 $0.1500 $0.08000
00-01 2000 $0.6385 $1.585 $1.70084 $0.54500 $0.58629 $0.1550 $0.06173
01-02 2001 $0.6385 $1.617 $1.72500 $0.56540 $0.59869 $0.1550 $0.04758
02-03 2002 $0.6385 $1.637 $1.74000 $0.60630 $0.60453 $0.1550 $0.04174
03-04 2003 $0.6385 $1.637 $1.73000 $0.64000 $0.60453 $0.1500 $0.04174
04-05 2004 $0.6385 $1.637 $1.74500 $0.63880 $0.61309 $0.1500 $0.03318
05-06 2005 $0.6040 $1.637 $1.77500 $0.62875 $0.61305 $0.1483 $0.03322
* Included in Harris County tax rate.
Total 2005 Tax Rate for Friendswood Property Owners in:
Galveston County $3.01805
Harris County $3.02527
$0.0000
$0.2000
$0.4000
$0.6000
$0.8000
$1.0000
$1.2000
$1.4000
$1.6000
$1.8000
$2.0000
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Tax Rate Comparison by
Local Governments
City FISD
CCISD Galveston County
Harris County GCCDD
HC Flood Control
Population adjusted downward in 2001 for 2000 census.
2003 and succeeding years are based on a fiscal year.
2000 thru 2002 years are adjusted to 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
96-97 98-99 00-01 02-03 04-05PopulationThousandsTotal Population
8
13
18
23
28
33
96-97 98-99 00-01 02-03 04-05ExpendituresMillionsTotal Expenditures
0.5800
0.5900
0.6000
0.6100
0.6200
0.6300
0.6400
0.6500
96-97 98-99 00-01 02-03 04-05Tax RateTax Rate
6
7
8
9
10
11
12
96-97 98-99 00-01 02-03 04-05Number of CustomersThousandsTotal Water Customers
FYE PRINCIPAL INTEREST TOTAL
2007 675,946 826,782 1,502,728
2008 994,334 792,081 1,786,415
2009 1,435,000 742,435 2,177,435
2010 1,500,000 684,424 2,184,424
2011 655,000 638,311 1,293,311
2012 690,000 607,620 1,297,620
2013 720,000 578,719 1,298,719
2014 750,000 548,350 1,298,350
2015 780,000 516,335 1,296,335
2016 815,000 482,624 1,297,624
2017 850,000 446,950 1,296,950
2018 890,000 409,144 1,299,144
2019 930,000 369,160 1,299,160
2020 970,000 326,958 1,296,958
2021 1,015,000 282,635 1,297,635
2022 1,060,000 236,316 1,296,316
2023 1,110,000 187,903 1,297,903
2024 1,160,000 137,286 1,297,286
2025 1,215,000 84,184 1,299,184
2026 1,270,000 28,470 1,298,470
Total 20,098,096 9,780,740 29,878,836
0.0
0.5
1.0
1.5
2.0
2.5
20072008200920102011201220132014201520162017201820192020202120222023202420252026MillionsTAX DEBT SERVICE TO MATURITY
PRINCIPAL INTEREST
Administrative Services
Information Technology
Computer Systems 100,000
Total Administrative Services 100,000
Fire Marshal
Emergency Management
800 Mhz Radios (funded with Homeland Security Grant)156,000
Total Fire Marshal 156,000
Public Works
Street Major Maintenance & Repairs
Concrete Street Repairs 500,000
Street Improvements
Asphalt Street Overlay Program 300,000
Total Public Works 800,000
Community Services
Parks Improvements
Renwick Park
Replace lights in fields 4 and 5 150,000
Total Community Services 150,000
Total General Fund ########
Police
Criminal Investigations
Digital Equipment Migration Equipment 6,513
Kel Mic Intelligence System 5,500
Vido Enhancement Equipment 5,000
Total Police Investigation Fund 17,013
CAPITAL IMPROVEMENTS,
General Fund
Supplemental Requests Funded
MAJOR MAINTENANCE AND REPAIRS
AND CAPITAL EQUIPMENT
Police Investigation Fund
CAPITAL IMPROVEMENTS,
Supplemental Requests Funded
MAJOR MAINTENANCE AND REPAIRS
AND CAPITAL EQUIPMENT
Police
Patrol
Replace 1996 Ford Taurus 18,727
Replace 1999 Ford Crown Victoria 33,539
Replace Four (4) 2003 Ford Crown Victorias 101,456
Total Police 153,722
Community Development and Public Works
Streets and Drainage Operations
Replace 1996 Ford Ranger Pickup 15,606
Water Operations
Replace 1996 Ford F150 18,727
2006 Ford F150 for new Project Manager 18,000
Sewer Operations
Replace 1994 Ford F350 1 Ton 36,414
Total Community Development and Public Works 88,747
Community Services
Parks Operations
Replace 1991 Ford F350 Heavy Duty Diesel 28,091
Total Community Services 28,091
Total Vehicle Replacement Fund 270,560
Public Works
Water Major Maintenance & Repairs
Meter Change Out Program 40,000
Fire Hydrant Spacing Program 25,000
Sewer Major Maintenance & Repairs
Sewer Rehabilitation Program 300,000
San Joaquin Lift Station Rehabilitation - Lift Station #20 25,000
Total Public Works 390,000
Total Water and Sewer Fund 390,000
Total Capital Equipment, Improvements
and Major Maintenance & Repairs ########
Water and Sewer Fund
Vehicle Replacement Fund
City
Revenue Expenditure Match
61,547 123,094 (61,547)
47,600 59,416 (11,816)
818 818 -
41,520 41,520 -
13,054 26,108 (13,054)
24,372 29,596 (5,224)
188,911 280,552 (91,641)
Law Enforcement Officer Standards Education
Grant - Fire Marshal
Total Grants and Service Fees
FISD School Zone Coverage & Security
Services Fee
Step Grant
CCISD School Crossing Guards (3) at
Blackhawk Blvd/Friendswood Link Rd and
Wedgewood Elementary School
Grants and Service Fees
Grant/Service Description
School Resource Officers (FISD)
Crime Victim Liaison (CJD)
No of No of
Description Emp FTE Amount Emp FTE Amount
Administrative Services
Municipal Court
Clerk III New Position *1 1.00 31,604 1 1.00 31,604
Non-personnel Costs 1,500 1,500 Judge and Prosecutor Increase hours - 0.04 11,312 - 0.04 11,312
Total 1 1.04 44,416 1 1.04 44,416
Police
Patrol
Peace Officer I New Position 1 1.00 58,069 1 1.00 58,069
Public Safety Officer PT New Position 1 0.66 22,030 1 0.66 22,030
Public Safety Officer PT New Position 1 0.66 22,030 1 0.66 22,030
Criminal Investigations
Peace Officer III Grant Expired - - 83,437 - - 83,437
Total 3 2.32 185,566 - 3 2.32 185,566
Friendswood Volunteer Fire Department
Fire - City Administration
Fire Captain Move to FVFD **(1) (1.00) (67,993) (1) (1.00) (67,993)
PT Clerk I Move to FVFD **(2) (0.75) (18,303) (2) (0.75) (18,303)
Firefighter/Paramedic Move to FVFD **(7) (1.47) (37,768) (7) (1.47) (37,768)
Firefighter/EMT Move to FVFD **(23) (4.97) (127,680) (23) (4.97) (127,680) Paramedic Move to FVFD **(3) (0.66) (17,072) (3) (0.66) (17,072)
Total **(36) (8.85) (268,816) (36) (8.85) (268,816)
Community Development and Public Works
Water Operations
Water and Wastewater Operator New Position 1 1.00 53,363 1 1.00 53,363
CIP Administration
Project Manager New Position ***1 1.00 69,508 1 1.00 69,508 Non-personnel Costs - - 21,180 - - 21,180
Total 2 2.00 144,051 - 2 2.00 144,051
Community Services
Library
Children's Assistant Librarian Position Upgrade - 0.25 16,211 - 0.25 16,211
PT Circulation Clerk Position Upgrade - 0.33 9,193 - 0.33 9,193
Total - 0.58 25,404 - 0.58 25,404
Total Additional Personnel (30) (2.91) 130,621 (30) (2.91) 130,621
Personal computer funded with Municipal Court technology fine revenue.
Total additional staffing excluding FVFD reduction are:6 5.94 399,437 6 5.94 399,437
Includes half ton pickup for $18,000.***
New contract with Friendswood Volunteer Fire Department, effective October 1, 2004 moved all paid fire and EMS
personnel to the FVFD with funding moving from Personnel to Services.
**
*
Supplemental Requests Funded
SCHEDULE OF ADDITIONAL PERSONNEL
Position Title
Department Request Adopted Budget
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 12 6.00 0.37 6.37
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 32 25.00 0.81 25.81
Police
Administration 4 4.00 - 4.00
Communications 16 12.00 0.68 12.68
Patrol 45 37.00 3.38 40.38
DOT Patrol 1 1.00 - 1.00
Criminal Investigations 11 11.00 - 11.00
Animal Control 3 3.00 - 3.00
Total Police 80 68.00 4.06 72.06
Fire Marshal
Administration 4 3.00 0.50 3.50
Emergency Management 1 1.00 - 1.00
Total Fire Marshal 5 4.00 0.50 4.50
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
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
CIP Administration
General Fund 2 2.00 - 2.00
Water and Sewer Funds 1 1.00 - 1.00
Total Community Development 17 17.00 - 17.00
Public Works
Public Works Administration
Water and Sewer Fund 3 3.00 - 3.00
Street Operations 8 8.00 - 8.00
Drainage Operations 4 4.00 - 4.00
Water Operations 9 9.00 - 9.00
Sewer Operations 8 8.00 - 8.00
Utility Customer Service 2 2.00 - 2.00
Total Public Works 34 34.00 - 34.00
Community Services
Administration 2 2.00 - 2.00
Library 19 10.00 4.51 14.51
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 22.00 9.01 31.01
Total Personnel #####REF!#REF!#REF!
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 12 6.00 0.37 6.37
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 32 25.00 0.81 25.81
Police
Administration 4 4.00 - 4.00
Communications 16 12.00 0.68 12.68
Patrol 45 37.00 3.38 40.38
DOT Patrol 1 1.00 - 1.00
Criminal Investigations 11 11.00 - 11.00
Animal Control 3 3.00 - 3.00
Total Police 80 68.00 4.06 72.06
Fire Marshal
Administration 4 3.00 0.50 3.50
Emergency Management 1 1.00 - 1.00
Total Fire Marshal 5 4.00 0.50 4.50
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
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
CIP Administration
General Fund 2 2.00 - 2.00
Water and Sewer Funds 1 1.00 - 1.00
Total Community Development 17 17.00 - 17.00
Public Works
Public Works Administration
Water and Sewer Fund 3 3.00 - 3.00
Street Operations 8 8.00 - 8.00
Drainage Operations 4 4.00 - 4.00
Water Operations 9 9.00 - 9.00
Sewer Operations 8 8.00 - 8.00
Utility Customer Service 2 2.00 - 2.00
Total Public Works 34 34.00 - 34.00
Community Services
Administration 2 2.00 - 2.00
Library 19 10.00 4.51 14.51
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 22.00 9.01 31.01
Total Personnel #####REF!#REF!#REF!
03-04 04-05 05-06
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 4.28 5.00 6.37
Human Resources 5.00 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 3.00 3.00
Total Administrative Services 22.72 24.44 25.81
Police
Administration 4.00 4.33 4.00
Communications 12.68 12.68 12.68
Patrol 36.72 38.06 40.38
DOT Patrol 1.00 1.00 1.00
Criminal Investigations 11.00 11.00 11.00
Animal Control 3.00 3.00 3.00
Total Police 68.40 70.07 72.06
Fire Marshal
Administration 3.00 3.50 3.50
Fire City Administration 8.85 8.85 -
Emergency Management 1.00 1.00 1.00
Total Fire Marshal 12.85 13.35 4.50
PERSONNEL BY DEPARTMENT
THREE YEAR COMPARISON
03-04 04-05 05-06
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 8.00 8.00 8.00
Drainage Operations 4.00 4.00 4.00
Water Operations 8.00 8.00 9.00
Sewer Operations 8.00 8.00 8.00
Utility Customer Service 2.00 2.00 2.00
CIP Administration
General Fund 1.00 1.00 2.00
Water and Sewer Funds 1.00 1.00 1.00
Total Community Development
and Public Works 50.00 50.00 52.00
Community Services
Administration 2.00 2.00 2.00
Library 13.93 13.93 14.51
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 31.01
Total Personnel 193.90 197.79 194.88
PERSONNEL CLASSIFICATION BY POSITION
POLICE
Grade Job Title Pay Period Min Mid Max CPP Range
Peace Officer I Hourly $16.8269 $18.8144 $21.6346 450-499
Basic Bi-Weekly $1,346.15 $1,505.15 $1,730.77
Monthly $2,917 $3,261 $3,750
Annually $35,000 $39,134 $45,000
Peace Officer II Hourly $17.6682 $21.4683 $27.4836 500-549
Intermediate Bi-Weekly $1,413.46 $1,717.46 $2,198.69
(Detective)Monthly $3,062 $3,721 $4,764
Annually $36,750 $44,654 $57,166
Peace Officer III Hourly $18.5517 $22.5417 $28.8578 550-599
Advanced Bi-Weekly $1,484.13 $1,803.34 $2,308.62
Monthly $3,216 $3,907 $5,002
Annually $38,587 $46,887 $60,024
Corporal Hourly $19.4792 $23.6688 $30.3007 600 - 649
Assistant Fire Marshal Bi-Weekly $1,558.34 $1,893.50 $2,424.06
Monthly $3,376 $4,103 $5,252
Annually $40,517 $49,231 $63,025
Sergeant Hourly $20.4532 $24.8522 $31.8157 650-699
Bi-Weekly $1,636.26 $1,988.18 $2,545.26
Monthly $3,545 $4,308 $5,515
Annually $42,543 $51,693 $66,177
Hourly $21.4759 $26.0949 $33.4065 700-749
Bi-Weekly $1,718.07 $2,087.59 $2,672.52
Monthly $3,722 $4,523 $5,790
Annually $44,670 $54,277 $69,485
Hourly $20.4532 $27.3996 $33.4065 750-799
Bi-Weekly $1,636.26 $2,191.97 $2,672.52
Monthly $3,545 $4,749 $5,790
Annually $42,543 $56,991 $69,486
Lieutenant Hourly $21.4759 $28.7696 $35.0768 800-849
Bi-Weekly $1,718.07 $2,301.57 $2,806.14
Monthly $3,722 $4,987 $6,080
Annually $44,670 $59,841 $72,960
Commander Hourly $22.5497 $30.2081 $36.8307 850-899
Bi-Weekly $1,803.97 $2,416.65 $2,946.46
Monthly $3,909 $5,236 $6,384
Annually $46,903 $62,833 $76,608
Hourly $23.6771 $31.7185 $38.6722 900-949
Bi-Weekly $1,894.17 $2,537.48 $3,093.78
Monthly $4,104 $5,498 $6,703
Annually $49,248 $65,974 $80,438
Deputy Chief Hourly $24.8610 $33.3044 $40.6058 950-999
Bi-Weekly $1,988.88 $2,664.35 $3,248.46
Monthly $4,309 $5,773 $7,038
Annually $51,711 $69,273 $84,460
12
6
7
8
9
2
3
4
5
10
11
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 CIP/Impact Fee Fund
Sewer CIP/Impact Fee Fund
Water and Sewer Revenue Debt Service Fund
INTERNAL SERVICE FUND
This internal service fund was established in fiscal year 2001-02 and is used to account for acquisition
and replacement of City vehicles costing less than $50,000.
Vehicle Replacement Fund
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 new boundless (accessible to all
abilities) playground to be located at Stevenson Park. The proposed playground is estimated to cost over
$300,000. 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. This fund was
established during 2004-05 to record expenditures on the designated projects as authorized by city council
Reimbursement Resolution R2005-19 adopted by city council on June 6, 2005. 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
The bond sale revenues and expenditures are not included in the 2004-05 Amended Budget column as these
figures represent amended budget as of June 30, 2005. An estimated Debt amortization payment schedule is
included in Section 6, Debt Service. 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
reclassified 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 beginning on page 5.20. This fund was established during
2004-05 to record expenditures on the designated projects as authorized by city council Reimbursement
Resolution R2004-22 adopted by city council on October 18, 2004. 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 FUND
The Water and Sewer Revenue Debt Service Fund is used to account for payment of principal and interest on
all enterprise fund long-term debt of the City.
The 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
reclassified 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.
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD
ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
REVENUES
Taxes 14,843,856 15,086,450 13,527,646 15,086,450 15,054,670
Permits and Licenses 570,585 388,056 376,987 388,056 491,300
Intergovernmental Revenues 663,131 1,130,086 390,327 1,219,886 381,086
Charges for Services 7,181,402 8,183,385 5,025,134 8,186,915 8,595,408
Fines 879,369 755,800 898,393 768,022 869,105
Interest 266,293 97,070 291,556 97,070 209,900
VRF Reimbursements 283,747 282,951 315,821 315,821 289,370
Miscellaneous Receipts 779,895 583,783 599,491 623,498 476,340
TOTAL REVENUES 25,468,278 26,507,581 21,425,355 26,685,718 26,367,179
EXPENDITURES
General Government 3,555,156 3,815,251 2,749,739 4,018,415 3,896,540
Public Safety 5,928,612 7,278,505 5,051,521 7,194,236 6,889,351
Community Development
and Public Works 5,882,220 6,396,768 4,370,163 6,406,771 6,881,250
Community Services 2,612,090 2,691,699 1,888,751 2,680,689 2,924,307
Vehicle Replacement Fund 258,937 132,427 143,537 165,297 270,560
Capital Improvements 6,278,056 2,226,972 6,863,247 6,758,169 1,190,000
Debt Service 2,681,785 4,709,072 1,934,816 3,785,347 3,929,861
TOTAL EXPENDITURES 27,196,856 27,250,694 23,001,774 31,008,924 25,981,869
TOTAL EXPENDITURES
AND RESERVES 27,196,856 27,250,694 23,001,774 31,008,924 25,981,869
REVENUES OVER (UNDER)
EXPENDITURES AND RESERVES 385,310
BEGINNING FUND BALANCE 12,640,503
ENDING FUND BALANCE 13,025,813
BUDGET SUMMARY
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
REVENUES
Taxes
Property 9,452,266 9,818,190 9,673,721 9,818,190 9,647,300
Sales 2,833,290 2,700,000 1,767,678 2,700,000 2,800,000
Franchise 1,119,328 1,076,000 616,706 1,076,000 1,130,500
Mixed Drink 10,653 9,000 8,573 9,000 10,000
Total 13,415,537 13,603,190 12,066,678 13,603,190 13,587,800
Permits and Licenses
Nonbusiness Licenses and Permits 566,089 383,506 369,906 383,506 487,050
Communication Licenses 847 - 3,233 - -
Other Permits 3,649 4,550 3,848 4,550 4,250
Total 570,585 388,056 376,987 388,056 491,300
Intergovernmental Revenue
Federal Grants 175,966 729,093 171,662 790,055 156,000
State Grants 345,529 297,608 151,001 312,494 108,338
Local Grants and Revenues 141,636 103,385 67,664 117,337 116,748
Total 663,131 1,130,086 390,327 1,219,886 381,086
Charges for Services
Planning and Subdivision Fees 20,200 6,000 17,700 6,000 11,500
Printing and Duplicating Services 2,910 2,000 500 2,000 1,000
Animal Control Fees 6,765 7,000 4,139 7,000 5,000
Culture and Recreation Fees 144,083 126,925 110,337 130,455 125,600
Other Services 2,127 2,000 575 2,000 700
Total 176,085 143,925 133,251 147,455 143,800
Fines and Forfeitures
Court Fines and Fees 835,619 716,800 867,688 729,022 829,605
Library 43,750 39,000 30,075 39,000 39,500
Mowing Lien - - 630 - -
Total 879,369 755,800 898,393 768,022 869,105
Interest Earned 94,305 65,000 153,945 65,000 157,500
Miscellaneous Receipts
Administrative Fees 101,080 92,300 88,126 92,300 91,500
Insurance Reimbursements 12,130 - 57,976 32,590 -
Sales 8,540 9,200 5,166 9,200 6,000
Donations 17,155 10,000 18,327 15,125 10,000
Discounts Taken - - - - -
Miscellaneous Receipts 7,111 6,233 111,013 8,233 3,233
Total 146,016 117,733 280,608 157,448 110,733
GENERAL FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
GENERAL FUND
Other Financing Sources
Asset Disposition - - 2,500 - -
Total - - 2,500 - -
TOTAL REVENUES 15,945,028 16,203,790 14,302,689 16,349,057 15,741,324
EXPENDITURES
Mayor & Council 45,943 64,131 32,945 64,131 66,376
City Secretary
Municipal Clerk 219,685 210,303 166,929 233,457 222,985
Election Services 8,255 7,619 8,266 7,619 12,818
Records Management 39,921 50,526 45,511 50,526 52,730
Total 267,861 268,448 220,706 291,602 288,533
City Manager
Administration 417,259 502,074 389,025 548,161 448,430
Legal 120,545 126,503 95,693 138,672 130,678
Economic Development 369,548 244,242 135,134 244,242 205,607
Total 907,352 872,819 619,852 931,075 784,715
Administrative Services
Finance 519,484 591,324 401,616 593,324 598,153
Other Administrative Functions 184,636 203,544 140,363 203,544 210,261
Municipal Court 295,518 324,201 239,204 339,979 406,302
Human Resources 328,738 339,368 213,004 339,368 352,855
Risk Management 131,979 131,817 123,453 135,096 154,905
Information Technology 589,798 717,630 551,832 821,606 714,815
Total 2,050,153 2,307,884 1,669,472 2,432,917 2,437,291
Police
Administration 400,045 409,510 292,152 404,981 424,827
Communications 669,285 696,718 465,705 696,718 698,075
Animal Control 148,720 165,962 131,296 165,962 169,108
Patrol 2,618,294 2,956,851 2,145,025 2,966,759 3,121,872
DOT Patrol 68,170 76,154 51,388 76,954 70,754
Criminal Investigations 889,054 911,855 664,210 921,777 947,951
Total 4,793,568 5,217,050 3,749,776 5,233,151 5,432,587
Friendswood Volunteer Fire Department
* Administration 125,254 458,147 583,567 478,929 888,529
Firefighting Services 147,887 316,796 4,968 316,796 -
Emergency Medical Services 92,746 101,131 450 101,581 -
Total 365,887 876,074 588,985 897,306 888,529
*Fire-City Administration budget moved from Fire Marshal to Friendswood Volunteer Fire Department in 2004-05.
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
GENERAL FUND
Fire Marshal
Administration 261,074 260,873 175,593 260,973 282,638
* Fire - City Administration 301,870 - 2,331 - -
Emergency Management 137,711 765,583 383,185 643,881 268,584
Total 700,655 1,026,456 561,109 904,854 551,222
Community Development/Public Works
CD/PW Administration 160,038 171,504 119,966 171,712 176,489
Community Development
Administration 126,630 130,843 96,758 130,843 139,935
Planning and Zoning 120,524 128,616 90,341 128,616 132,300
Inspection 383,416 444,944 287,509 445,192 448,157
Engineering 57,022 59,254 54,456 59,254 67,841
Hazard Mitigation - - 2,342 2,342 -
Public Works
Street and Sidewalk Operations 793,485 886,321 576,732 883,002 987,383
Drainage Operations 340,326 324,206 362,848 324,206 438,435
Sanitation Operations 2,395 3,195 - 3,195 3,300
CIP Administration 67,776 76,052 46,440 80,052 174,992
Total 2,051,612 2,224,935 1,637,392 2,228,414 2,568,832
Community Services
Administration 180,104 182,600 136,037 182,600 186,929
Library 662,117 704,568 495,841 708,076 759,665
Library Board 28,822 42,000 10,209 42,450 42,000
Recreation Programs
Administration 88,729 88,007 68,065 91,537 87,008
July 4th Program 58,187 52,271 36,575 52,271 58,488
Summer Day Camp 44,242 46,424 16,165 46,424 46,727
Stevenson Park Swimming Pool 90,311 88,180 43,776 88,180 105,884
Senior Activity Center 84,321 94,172 64,028 94,172 87,404
Community Appearance Board 25,254 17,909 14,493 17,909 18,499
Parks
Administration 465,299 427,975 364,326 428,001 421,559
Stevenson Park 38,686 24,159 25,117 24,159 17,018
1776 Memorial Park 847 278 781 278 333
Renwick Park 76,974 72,390 47,602 72,390 200,068
Leavesley Park 17,853 29,263 23,430 29,263 17,726
Old City Park 7,954 7,952 7,810 7,952 7,860
Centennial Park 70,549 76,609 59,830 72,609 160,368
Lake Friendswood Park - 894 - 894 924
Friendswood Sports Park 96,286 124,026 74,429 124,026 105,917
Allison Buy Out Properties 64,859 53,457 58,028 53,457 55,221
Facility Operations 510,696 558,565 342,209 544,041 544,709
Total 2,612,090 2,691,699 1,888,751 2,680,689 2,924,307
*Fire-City Administration budget moved from Fire Marshal to Friendswood Volunteer Fire Department in 2004-05.
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
GENERAL FUND
13,795,121 15,549,496 10,968,988 15,664,139 15,942,392
Improvements and Major Repairs
Street and Sidewalk 1,412,244 400,678 482,367 726,396 800,000
Drainage 196,277 847,322 795,317 889,722 -
Parks 183,918 24,112 25,261 295,112 -
Facility 343,167 300,700 247,142 501,754 -
TOTAL IMPROVEMENTS
AND MAJOR REPAIRS 2,135,606 1,572,812 1,550,087 2,412,984 800,000
TOTAL EXPENDITURES 15,930,727 17,122,308 12,519,075 18,077,123 16,742,392
REVENUES OVER (UNDER) EXPENDITURES (1,001,068)
OPERATING TRANSFERS IN 775,074
REVENUES OVER (UNDER)
EXPENDITURES AND TRANSFERS (225,994)
BEGINNING FUND BALANCE 5,793,195
ENDING FUND BALANCE ***5,567,201
***
Undesignated fund balance is $5 million, which includes a 90-day operating reserve of $4.1 million, as set
forth in the City's financial policies. The reserve is designed "to protect the City's creditworthiness as well
as its financial position from unforeseeable emergencies." The policies state that "additional undesignated
funds will be allowed to accumulate in a fund designated for future General Fund capital improvements."
Projected fund balance at September 30, 2006 is $5.9 million. $888,940 is designated and reserved.
TOTAL OPERATIONS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
REVENUES
Federal Government - - - - -
State Government - - - - -
Miscellaneous Receipts 16,947 - 16,254 - -
Interest 135 - 496 - -
TOTAL REVENUES 17,082 - 16,750 - -
EXPENDITURES
Public Safety
Police
Criminal Investigations - 6,425 3,354 6,425 17,013
TOTAL EXPENDITURES - 6,425 3,354 6,425 17,013
REVENUES OVER (UNDER)
EXPENDITURES (17,013)
BEGINNING FUND BALANCE 37,077
ENDING FUND BALANCE *20,064
POLICE INVESTIGATION FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
REVENUES
Donations 215,535 210,000 96,097 210,000 80,572
Interest 1,641 - 2,284 - -
TOTAL REVENUES 217,176 210,000 98,381 210,000 80,572
OTHER FINANCING SOURCES
Sale of Fixed Assets - - - - -
- - - - -
217,176 210,000 98,381 210,000 80,572
EXPENDITURES
Public Safety 68,502 152,500 148,297 152,500 -
Debt Service 80,572 80,572 80,573 80,572 80,572
TOTAL EXPENDITURES 149,074 233,072 228,870 233,072 80,572
REVENUES OVER (UNDER) EXPENDITURES -
BEGINNING FUND BALANCE 25,000
ENDING FUND BALANCE 25,000
TOTAL REVENUES AND OTHER
FINANCING SOURCES
TOTAL OTHER FINANCING SERVICES
FIRE/EMS DONATION FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
REVENUES
Neighborhood Parks Fees - - - - -
Community Parks Fees 60,375 52,500 30,300 52,500 80,100
Interest Earned 2,427 - 3,566 - -
TOTAL REVENUES 62,802 52,500 33,866 52,500 80,100
EXPENDITURES
Operating Transfers Out - 160,000 - 160,000 -
TOTAL EXPENDITURES - 160,000 - 160,000 -
REVENUES OVER (UNDER)80,100
EXPENDITURES AND TRANSFERS
BEGINNING FUND BALANCE *100,588
ENDING FUND BALANCE 180,688
PARK LAND DEDICATION FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
REVENUES
Donations 0 - 1,458 - -
Interest Earned - - 2 - -
TOTAL REVENUES - - 1,460 - -
EXPENDITURES
Operating Transfers Out - - - - -
TOTAL EXPENDITURES - - - - -
REVENUES OVER (UNDER)-
EXPENDITURES AND TRANSFERS
BEGINNING FUND BALANCE *1,460
ENDING FUND BALANCE 1,460
PARK PLAYGROUND EQUIPMENT FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
REVENUES
Federal Government 132,195 - - - -
Insurance Reimbursements 6,600 - - - -
TOTAL REVENUES 138,795 - - - -
EXPENDITURES
-
Operating Transfers Out 138,795 - - - -
TOTAL EXPENDITURES 138,795 - - - -
REVENUES OVER (UNDER)
EXPENDITURES AND TRANSFERS -
BEGINNING FUND BALANCE -
ENDING FUND BALANCE -
This fund was inactivated as of September 30, 2004.
HAZARD MITIGATION FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
REVENUES
Ad Valorem Taxes 1,428,319 1,483,260 1,460,968 1,483,260 1,466,870
Interest 12,379 - 24,417 - -
TOTAL REVENUES 1,440,698 1,483,260 1,485,385 1,483,260 1,466,870
EXPENDITURES
Debt Service
Principal 373,849 556,268 396,267 556,268 612,816
Interest 490,360 1,433,421 215,997 1,433,421 854,054
Fiscal Agent Fees 1,356 2,500 300 2,500 -
Bond Issuance Costs - - - - -
TOTAL EXPENDITURES 865,565 1,992,189 612,564 1,992,189 1,466,870
REVENUES OVER
(UNDER) EXPENDITURES -
BEGINNING FUND BALANCE 1,145,872
ENDING FUND BALANCE 1,145,872
TAX DEBT SERVICE FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
REVENUES
Interest Earned 94,518 - 39,593 - -
TOTAL REVENUES 94,518 - 39,593 - -
OTHER FINANCING SOURCES
Transfers In - - - 8,601 -
TOTAL OTHER FINANCING SOURCES - - - 8,601 -
TOTAL REVENUES AND OTHER
FINANCING SOURCES 94,518 - 39,593 8,601 -
EXPENDITURES
Capital Improvements
Public Works
Streets and Thoroughfares 193,947 - 259,284 224,792 -
Drainage 584,716 - 2,239,440 1,303,924 -
Parks
Centennial Park 1,091,248 - 1,986,132 1,714,030 -
Facilities
New Fire Station #4 211,981 - - 8,601 -
Public Safety Facilities 178,980 - 220,785 45,402 -
TOTAL EXPENDITURES 2,260,872 - 4,705,641 3,296,749 -
NET REVENES AND OTHER FINANCING
SOURCES OVER/(UNDER) EXPENDITURES -
BEGINNING FUND BALANCE 52,592
ENDING FUND BALANCE 52,592
2003 GO BOND CONSTRUCTION FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
REVENUES
Interest Earned - - (12) - -
TOTAL REVENUES - - (12) - -
OTHER FINANCING SOURCES
Bond Proceeds - - - - -
TOTAL OTHER FINANCING SOURCES - - - - -
TOTAL REVENUES AND OTHER
FINANCING SOURCES - - (12) - -
EXPENDITURES
Capital Improvements
Public Works
Streets and Thoroughfares - - - - -
Drainage - - 11,748 - -
Parks
Centennial Park - - - - -
Facilities
New Fire Station #4 - - - - -
Public Safety Facilities - - - - -
TOTAL EXPENDITURES - - 11,748 - -
NET REVENES AND OTHER FINANCING
SOURCES OVER/(UNDER) EXPENDITURES -
BEGINNING FUND BALANCE (11,819)
ENDING FUND BALANCE *(11,819)
*
Public Safety Facilities 3,597,160$
Drainage Improvements 2,407,996$
Streets and Thoroughfare Improvements 101,784$
Centennial Park 1,793,090$
2005 GO BOND CONSTRUCTION FUND
A reimbursement resolution, R2005-19, was adopted by council on June 6, 2005 authorizing these expenditures prior to
issuance of the bonds. 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:
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
OTHER FINANCING SOURCES
Interest Earned 355 - 406 - -
TOTAL OTHER FINANCING SOURCES 355 - 406 - -
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 26,128
ENDING FUND BALANCE 26,128
1776 PARK TRUST FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD
ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
OPERATING REVENUES
Water Revenues 3,865,248 4,096,186 2,548,270 4,096,186 4,163,598
Sewer Revenues 2,500,926 3,431,513 2,012,936 3,431,513 3,524,657
Administrative Fees 148,265 153,500 118,559 153,500 153,500
Sale of Water Meters 43,675 40,000 24,800 40,000 41,385
Miscellaneous Receipts 6,482 9,000 13,228 9,000 9,000
TOTAL OPERATING REVENUES 6,564,596 7,730,199 4,717,793 7,730,199 7,892,140
OPERATING EXPENSES
Administrative Services
Finance 177,248 196,620 120,684 196,620 210,612
Risk Management 106,599 105,349 86,080 102,070 109,013
Total Administrative Services 283,847 301,969 206,764 298,690 319,625
Community Development and Public Works
Community Development
Engineering 111,749 124,875 69,565 124,875 127,379
Public Works
Public Works Administration 157,380 161,558 117,226 161,720 167,453
Water Operations 1,633,687 1,812,913 1,121,325 1,818,875 1,826,693
Sewer Operations 1,711,191 1,859,260 1,262,283 1,859,660 1,972,619
Utility Customer Service 151,017 144,360 106,287 144,360 146,690
Total Public Works 3,653,275 3,978,091 2,607,121 3,984,615 4,113,455
CIP Administration 65,584 68,867 56,085 68,867 71,584
and Public Works 3,830,608 4,171,833 2,732,771 4,178,357 4,312,418
TOTAL OPERATING EXPENSES 4,114,455 4,473,802 2,939,535 4,477,047 4,632,043
OPERATING INCOME 2,450,141 3,256,397 1,778,258 3,253,152 3,260,097
WATER AND SEWER OPERATION FUND
Total Community Development
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD
ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
WATER AND SEWER OPERATION FUND
NON-OPERATING
REVENUES (EXPENSES)
Interest Earned 44,144 27,100 47,724 27,100 48,000
Rental Revenue - 1,050 - 1,050 1,050
Asset Disposition - - - - -
Capital Improvements (469,201) (654,160) (499,182) (1,048,436) (390,000)
Operating Transfers In/(Out)(2,055,716) (2,880,082) (1,766,336) (1,959,636) (1,922,111)
Reserves - - - - -
TOTAL NON-OPERATING
REVENUES (EXPENSES)(2,480,773) (3,506,092) (2,217,794) (2,979,922) (2,263,061)
NET INCOME (30,632) (249,695) (439,536) 273,230 997,036
BEGINNING RETAINED EARNINGS 4,919,134
ENDING RETAINED EARNINGS ***5,916,170
*** The projected retained earnings at September 30, 2006 is $5.9 million. This includes a 90-day operating
reserve of $1.7 million, as set forth in the City's financial policies. The reserve is designed "to protect the City
utility fund's creditworthiness as well as its financial position from unforeseeable emergencies." The policies state
"additional undesignated funds will be allowed to accumulate in a fund designated for future utility/operating
capital improvements."
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
NON-OPERATING REVENUES
Interest Earned 1,893 - 307 - -
TOTAL NON-OPERATING REVENUES 1,893 - 307 - -
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Distribution System Improvements - - - - -
Collection System Improvements 290,218 - - - -
Transfers to 2001 Water and Sewer
Bond Construction Fund 47,251 - 38,037 - -
TOTAL CAPITAL FINANCING ACTIVITIES 337,469 - 38,037 - -
NET INCOME -
BEGINNING RETAINED EARNINGS -
ENDING RETAINED EARNINGS -
1999 WATER AND SEWER BOND CONSTRUCTION FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
NON-OPERATING REVENUES
Interest Earned 754 - - - -
Bond Proceeds - - 302 - -
TOTAL NON-OPERATING REVENUES 754 - 302 - -
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Distribution System Improvements 117,139 - - - -
Transfers to 2001 Water and Sewer
Bond Construction Fund - - 44,243 - -
TOTAL CAPITAL FINANCING ACTIVITIES 117,139 - 44,243 - -
NET INCOME -
BEGINNING RETAINED EARNINGS -
ENDING RETAINED EARNINGS -
2000 WATER AND SEWER BOND CONSTRUCTION FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
NON-OPERATING REVENUES
Interest Earned 3,314 780
Transfers from Other Funds:
1999 Water and Sewer Bond Fund 47,251 - 38,037 - -
2000 Water and Sewer Bond Fund - - 44,243 - -
TOTAL NON-OPERATING REVENUES 50,565 - 83,060 - -
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Distribution System Improvements - - - - -
Collection System Improvements 1,005,020 - - - -
TOTAL CAPITAL FINANCING ACTIVITIES 1,804,223 - - - -
NET INCOME -
BEGINNING RETAINED EARNINGS 8,174
ENDING RETAINED EARNINGS 8,174
2001 WATER AND SEWER BOND CONSTRUCTION FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
NON-OPERATING REVENUES
Interest Earned - - (280) - -
TOTAL NON-OPERATING REVENUES - - (280) - -
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Distribution System Improvements - - - - -
Collection System Improvements - - 96,589 - -
TOTAL CAPITAL FINANCING ACTIVITIES - - 96,589 - -
NET INCOME -
BEGINNING RETAINED EARNINGS (133,020)
ENDING RETAINED EARNINGS *(133,020)
*
2006 WATER AND SEWER BOND CONSTRUCTION FUND
A reimbursement resolution, R2004-22, was adopted by council on October 18, 2004
authorizing these expenditures prior to issuance of the bonds.
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
NON-OPERATING REVENUES
Impact Fees 639,143 511,761 330,677 511,761 763,353
Interest 1,583 870 3,600 870 4,400
Operating Transfers In - - - - -
TOTAL NON-OPERATING REVENUES 640,726 512,631 334,277 512,631 767,753
NON-OPERATING EXPENSES
Prior Year Impact Fee Refunds - - - - -
Operating Transfers Out 428,152 512,631 384,473 512,631 899,811
TOTAL NON-OPERATING EXPENSES 428,152 512,631 384,473 512,631 899,811
NET INCOME (132,058)
BEGINNING RETAINED EARNINGS 132,058
ENDING RETAINED EARNINGS *-
*Ending retained earnings is projected to be zero at September 30, 2004.
WATER AND SEWER CIP/IMPACT FEE FUNDS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD
ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
NON-OPERATING REVENUES
Impact Fees 433,018 338,668 219,472 338,668 505,164
Interest 482 420 1,199 420 1,600
Operating Transfers In - - - - -
TOTAL NON-OPERATING REVENUES 433,500 339,088 220,671 339,088 506,764
NON-OPERATING EXPENSES
Prior Year Impact Fee Refunds - - - - -
Operating Transfers Out 367,838 339,088 254,316 339,088 517,335
TOTAL NON-OPERATING EXPENSES 367,838 339,088 254,316 339,088 517,335
NET INCOME (10,571)
BEGINNING RETAINED EARNINGS 10,571
ENDING RETAINED EARNINGS -
WATER CIP/IMPACT FEE FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD
ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
NON-OPERATING REVENUES
Impact Fees 206,125 173,093 111,205 173,093 258,189
Interest 1,101 450 2,401 450 2,800
Operating Transfers In - - - - -
TOTAL NON-OPERATING REVENUES 207,226 173,543 113,606 173,543 260,989
NON-OPERATING EXPENSES
Prior Year Impact Fee Refunds - - - - -
Operating Transfers Out 60,314 173,543 130,157 173,543 382,476
TOTAL NON-OPERATING EXPENSES 60,314 173,543 130,157 173,543 382,476
NET INCOME (121,487)
BEGINNING RETAINED EARNINGS 121,487
ENDING RETAINED EARNINGS -
SEWER CIP/IMPACT FEE FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
NON-OPERATING REVENUES
Interest 8,180 4,100 14,534 4,100 -
Operating Transfers In 1,769,590 2,632,631 1,580,748 1,708,906 2,046,848
TOTAL NON-OPERATING REVENUES 1,777,770 2,636,731 1,595,282 1,713,006 2,046,848
NON-OPERATING EXPENSES
Debt Service
Principal 736,430 848,231 748,231 748,231 796,099
Interest 981,669 1,783,080 490,948 959,355 1,582,320
Paying Agent Fees 5,211 5,000 2,500 5,000 4,000
Issuance Costs 12,338 - - - -
TOTAL NON-OPERATING EXPENSES 1,735,648 2,636,311 1,241,679 1,712,586 2,382,419
NET INCOME (335,571)
BEGINNING RETAINED EARNINGS 335,571
ENDING RETAINED EARNINGS -
WATER AND SEWER REVENUE DEBT SERVICE FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
OPERATING REVENUES
Department Lease Revenues 283,747 282,951 315,821 315,821 289,370
Asset Disposition 3,805 - 15,385 - -
Insurance Reimbursements - - - - -
Interest 665 - 194 - -
Interfund Transfers In *- - - - -
TOTAL OPERATING REVENUES 288,217 282,951 331,400 315,821 289,370
OPERATING EXPENSES
Vehicle Replacement Plan
Vehicle Equipment 258,937 132,427 143,537 165,297 270,560
TOTAL OPERATING EXPENSES 258,937 132,427 143,537 165,297 270,560
OPERATING INCOME 18,810
BEGINNING RETAINED EARNINGS 208,493
ENDING RETAINED EARNINGS 227,303
*
VEHICLE REPLACEMENT FUND
The interfund transfers reflect budgets moved from General Fund and Water and Sewer Operation Fund for
budgeted additions and vehicle upgrades to the fleet, as well as unscheduled replacement of vehicles due to
accidents.
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
45,943 64,131 32,945 64,131 66,376
MAYOR AND COUNCIL
BOARDS, COMMITTEES
AND COMMISSIONS
CITY SECRETARY CITY ATTORNEY CITY MANAGER MUNICIPAL
JUDGE
MAYOR AND COUNCIL
001-0101-411
CITIZENS OF FRIENDSWOOD
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 336 124 0 124 256
Supplies 4,625 5,124 2,351 5,124 5,293
Services 40,982 58,883 30,594 58,883 60,827
Capital 0 0 0 0 0
Total 45,943 64,131 32,945 64,131 66,376
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 COUNCIL
MAYOR
KIMBALL W. BRIZENDINE
COUNCILMEMBER
LAURA S. EWING
JOHN R. LE COUR
TRACY F. GOZA
DAVID J. H. SMITH
W. CHRIS PEDEN
MEL P. MEASELES
CITIZENS OF FRIENDSWOOD
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
267,861 268,448 220,706 291,602 288,533
CITY SECRETARY
MUNICIPAL CLERK
001-0201-411
ELECTION SERVICES
001-0202-414
RECORDS MANAGEMENT
001-0203-419
CITY SECRETARY
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 185,807 191,082 125,954 193,880 203,129
Supplies 3,525 4,750 4,777 6,884 4,907
Maintenance 0 978 0 978 1,010
Services 30,353 13,493 36,198 31,715 13,939
Capital 0 0 0 0 0
Total 219,685 210,303 166,929 233,457 222,985
CITY SECRETARY
MUNICIPAL CLERK
DEPUTY CITY SECRETARY
MELINDA K. WELSH
ADMINISTRATIVE SECRETARY III
SHARON L. PARKS
CITY SECRETARY
DELORIS A. MCKENZIE
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 1,557 1,241 1,072 1,241 1,394
Supplies 89 395 74 395 408
Maintenance 1,837 0 0 0 0
Services 4,772 5,983 7,120 5,983 11,016
Other 0 0 0 0 0
Total 8,255 7,619 8,266 7,619 12,818
CITY SECRETARY
ELECTION SERVICES
DEPUTY CITY SECRETARY
MELINDA K. WELSH
ADMINISTRATIVE SECRETARY III
SHARON L. PARKS
RECORDS CLERK
ASHLEY R. FREITAG
CITY SECRETARY
DELORIS A. MCKENZIE
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 38,574 43,353 38,502 43,353 38,020
Supplies 78 861 350 861 890
Services 1,269 6,312 6,659 6,312 13,820
Capital 0 0 0 0 0
Total 39,921 50,526 45,511 50,526 52,730
CITY SECRETARY
RECORDS MANAGEMENT
RECORDS CLERK
ASHLEY R. FREITAG
CITY SECRETARY / RECORDS MANAGER
DELORIS A. MCKENZIE
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
907,352 872,819 619,852 931,075 784,715
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 323,521 344,186 243,231 349,186 367,973
Supplies 5,495 11,540 81,752 11,540 6,756
Maintenance 0 0 0 0 0
Services 88,243 146,348 64,042 187,435 73,701
Capital 0 0 0 0 0
Total 417,259 502,074 389,025 548,161 448,430
CITY MANAGER
ADMINISTRATION
ASSISTANT TO
CITY MANAGER
CHRISTAL L. KLIEWER
ADMINISTRATIVE
SECRETARY II
CARRIE A. JONES
CLERK I
CASEY M. LAZARINE
PART-TIME
EXECUTIVE
SECRETARY
TONI S. YEAGER
CITY
MANAGER
RONALD E. COX
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 0 0 0 0 0
Maintenance 0 0 0 0 0
Services 120,545 126,503 95,693 138,672 130,678
Capital 0 0 0 0 0
Total 120,545 126,503 95,693 138,672 130,678
CITY MANAGER
LEGAL
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 85,588 90,388 65,711 90,388 96,156
Supplies 10,861 17,766 2,748 17,766 18,352
Maintenance 0 0 0 0 0
Services 273,099 136,088 66,675 136,088 91,099
Capital 0 0 0 0 0
Total 369,548 244,242 135,134 244,242 205,607
CITY MANAGER
ECONOMIC DEVELOPMENT
ECONOMIC DEVELOPMENT
COORDINATOR
KAREN L. CAPPS
CITY MANAGER
RONALD E. COX
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
2,334,000 2,609,853 1,876,236 2,731,607 2,756,916
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 458,279 502,298 353,118 502,298 521,685
Supplies 11,177 14,778 6,458 14,778 12,766
Maintenance 125 278 125 278 287
Services 49,903 73,970 41,915 75,970 63,415
Capital 0 0 0 0 0
Total 519,484 591,324 401,616 593,324 598,153
ADMINISTRATIVE SERVICES
FINANCE
GENERAL FUND
CLERK I
LINDA J. DELANEY
PART-TIME
FINANCE OFFICER
LYNN J. BUCHER
ACCOUNTANT
JENNIFER H. BEAN
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 102,457 117,023 70,515 117,023 107,388
Supplies 32,270 21,472 1,942 21,472 8,168
Maintenance 585 0 125 0 0
Services 21,869 29,593 48,102 29,593 65,582
Capital 0 0 0 0 29,474
Other 20,067 28,532 0 28,532 0
Total 177,248 196,620 120,684 196,620 210,612
ADMINISTRATIVE SERVICES
FINANCE
WATER AND SEWER FUND
UTILITY BILLING
ACCOUNTING ASSISTANT
FILLED WITH CLERK III
CLERK III
MELINDA MURRAY
JULIE L. HOLTJE
JANE A. SULLIVAN
ACCOUNTING AND UTILITY
BILLING SUPERVISOR
CINDY S. EDGE
DIRECTOR OF
ADMINISTRATIVE SERVICES
ROGER C. ROECKER
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 0 0 0 0 0
Maintenance 0 0 0 0 0
Services 151,820 164,272 90,472 164,272 169,693
Capital 0 0 0 0 40,568
Other 32,816 39,272 49,891 39,272 0
Total 184,636 203,544 140,363 203,544 210,261
ADMINISTRATIVE SERVICES
OTHER ADMINISTRATIVE FUNCTIONS
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 254,027 296,596 200,359 301,887 371,864
Supplies 15,081 13,602 10,433 13,112 14,355
Maintenance 459 542 1,576 542 560
Services 25,951 13,461 26,836 24,438 19,523
Capital 0 0 0 0 0
Total 295,518 324,201 239,204 339,979 406,302
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
MARY ARDOLINO
JANE B. BRASHIER
TERRIE S. FLORA
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 265,591 257,046 161,382 257,046 267,817
Supplies 12,521 8,554 8,140 8,554 8,836
Maintenance 0 0 0 0 0
Services 50,626 73,768 43,482 73,768 76,202
Capital 0 0 0 0 0
Total 328,738 339,368 213,004 339,368 352,855
ADMINISTRATIVE SERVICES
HUMAN RESOURCES
ADMINISTRATIVE ASSISTANT
HERMELINDA C. KAHANEK
HUMAN RESOURCES ASSISTANT
MAYRA A. PADILLA
PBX / RECEPTIONIST
LYNDIA D. BOGGS
TRAINING AND BENEFITS SPECIALST
CATHERINE D. ALMOND
HUMAN RESOURCES
COORDINATOR/RISK MANAGER
WILLIAM G. BENDER
DIRECTOR OF
ADMINISTRATIVE SERVICES
ROGER C. ROECKER
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 28,292 27,733 19,713 27,733 28,556
Supplies 1,572 1,477 643 1,477 1,525
Maintenance 0 0 0 0 0
Services 102,115 102,607 103,097 105,886 124,824
Capital 0 0 0 0 0
Total 131,979 131,817 123,453 135,096 154,905
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 31,344 27,461 19,682 27,461 28,556
Supplies 489 917 97 917 947
Maintenance 0 0 0 0 0
Services 74,766 76,971 66,301 73,692 79,510
Capital 0 0 0 0 0
Total 106,599 105,349 86,080 102,070 109,013
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 166,122 214,305 142,733 206,038 240,765
Supplies 75,635 32,466 25,243 43,586 34,545
Maintenance 47,109 42,798 37,787 42,798 51,509
Services 279,580 283,061 320,740 433,612 287,996
Capital 21,352 145,000 25,329 95,572 100,000
Total 589,798 717,630 551,832 821,606 714,815
ADMINISTRATIVE SERVICES
INFORMATION TECHNOLOGY
IT SUPPORT SPECIALIST
JOHN T. JOHNSON
RODGER L. SPEED
INFORMATION TECHNOLOGY
MANAGER
TODD R. YEAGER
DIRECTOR OF
ADMINISTRATIVE SERVICES
ROGER C. ROECKER
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
4,793,568 5,223,475 3,753,130 5,239,576 5,449,600
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 359,185 369,922 268,397 366,987 383,807
Supplies 12,459 12,687 7,650 12,653 13,501
Maintenance 1,916 3,644 972 3,644 3,764
Services 26,485 23,257 15,133 21,697 23,755
Capital 0 0 0 0 0
Total 400,045 409,510 292,152 404,981 424,827
POLICE
ADMINISTRATION
ADMINISTRATIVE ASSISTANT IV
LISA J. PRICE
MEDIA RELATIONS INTERNAL AFFAIRS
TRAINING AND EDUCATION PLANNING SPECIAL PROJECTS
POLICE COMMANDER
JIMMY M. HOLLAND
EMERGENCY
MANAGEMENT
COMMUNITY
OUTREACH
DEPUTY POLICE CHIEF
LUKE D. LOESER
CHIEF OF POLICE
ROBERT B. WIENERS
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 647,273 673,913 458,002 673,913 675,236
Supplies 6,853 9,128 3,709 9,128 8,711
Maintenance 7,633 3,914 185 3,914 3,793
Services 7,526 9,763 3,809 9,763 10,335
Capital 0 0 0 0 0
Total 669,285 696,718 465,705 696,718 698,075
POLICE
COMMUNICATIONS
COMMUNICATIONS OPERATOR I
ELAINE K. HAKE
CAROL A. HARGIS
LORENE E. LANGTON
VACANT POSITION
COMMUNICATIONS OPERATOR III
MICHELE L. BROWN
ESTELLA M. GONZALES
KAREN L. PETERSON
STEPHANIE K. PRICE-TAYLOR
NICHOLAS C. RISCH
KIMBERLY C. RODGERS
TAMMY A. SCROGGINS
COMMUNICATIONS
OPERATOR I
TERRIE P. DOYLE
STEPHANIE A. GALVAN
KRISTEN G. NEWMAN
VACANT POSITION
PUBLIC SAFETY
INFORMATION SERVICES
MANAGER
ELIZABETH J. GODWIN
DEPUTY POLICE CHIEF
LUKE D. LOESER
CHIEF OF POLICE
ROBERT B. WIENERS
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 2,243,030 2,521,726 1,794,472 2,526,802 2,668,967
Supplies 122,980 129,829 89,877 130,831 155,163
Maintenance 67,036 83,802 53,460 83,802 85,356
Services 185,248 188,624 207,216 225,324 212,386
Capital 0 32,870 0 0 0
Total 2,618,294 2,956,851 2,145,025 2,966,759 3,121,872
* Partial Grant Funding Anticipated
POLICE
PATROL
SCHOOL
CROSSING
GUARD
REBECCA E. DUNN
MARY E. JONES
STEPHANIE R. TILLEY
VACANT POSITION
CORPORAL
RYAN S. JENKINS
DENNIS C. SENTER
MATTHEW D. WISE
D.A.R.E. OFFICER
JAMES E. DEMENT
PEACE OFFICER III
DOUGLAS L. BACON
JAMES M. DEMENT
KELLY W. FREEMAN
JOHNNY M. GUERRERO
DOUGLAS P. LACOMBE
JOSHUA J. LEWIS
TIMOTHY J. MORTON
BARRY C. YODZIS
VACANT POSITION (1)
PEACE OFFICER II
NIKI L. BENDER
MELISSA R. COLLINS
EDMUNDO DE LA CERDA
RENITA K. GLAZE
DAVID GONZALES
WILLIAM M. HIGGS
ZACHARY N. MARTIN
ARCHIE C. MIZELL
ANTHONY L. ROSE
CHRISTOPHER SCOFIELD
COMMUNITY SERVICES
OFFICER
KEVIN S. CROUCH
PEACE OFFICER I
SHERYL L. CASTRO
HENRY P. HOLESOVSKY
KATHRYN M. LAUGHLIN
ERIK J. REYNA
ROBERT L. SANDERSON
MICHAEL L. SCAMBRAY, JR.
ANDREW C. WHITTAKER
VACANT POSITION (1)
SERGEANT
DOUGLAS E. LAUERSDORF
TODD E. MOLLER
CHRISTOPHER J. ROGERS
SCHOOL
RESOURCE
OFFICER
PEACE OFFICER III
DOUGLAS L. BACON *
PEACE OFFICER I
JUSTIN W. WAGGONER *
LIEUTENANT
MICHAEL E. HURLEY
POLICE COMMANDER
JOHN P. TOLLETT
DEPUTY POLICE CHIEF
LUKE D. LOESER
CHIEF OF POLICE
ROBERT B. WIENERS
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 51,012 58,037 40,886 58,037 60,231
Supplies 8,385 8,679 2,586 8,679 4,333
Maintenance 812 1,000 203 1,000 1,000
Services 7,961 8,438 7,713 9,238 5,190
Capital 0 0 0 0 0
Total 68,170 76,154 51,388 76,954 70,754
POLICE
PATROL - DOT PROGRAM
PEACE OFFICER I
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 781,978 810,759 591,597 819,681 847,373
Supplies 33,290 34,269 19,545 35,269 33,260
Maintenance 7,429 11,454 8,249 11,454 11,832
Services 66,357 55,373 44,819 55,373 55,486
Capital 0 0 0 0 0
Total 889,054 911,855 664,210 921,777 947,951
* Grant Funded
POLICE
CRIMINAL INVESTIGATIONS
GENERAL FUND
CRIME VICTIM LIAISON
VACANT POSITION (1) *
PEACE OFFICER III
DAVID A. BRECHTEL
MICHAEL CORDERO
MARTIN GODWIN
KARL A. PETERSON, Jr.
B. ERIC PRICE
PEACE OFFICER II
RONALD R. POWLEDGE
VACANT POSITION (1)
PEACE OFFICER I
SIMON 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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 0 6,425 3,354 6,425 0
Maintenance 0 0 0 0 0
Services 0 0 0 0 0
Capital 0 0 0 0 17,013
Total 0 6,425 3,354 6,425 17,013
POLICE
CRIMINAL INVESTIGATIONS
POLICE INVESTIGATION FUND
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 120,703 134,430 103,297 134,430 141,295
Supplies 14,452 10,414 9,246 10,414 12,420
Maintenance 2,392 2,290 2,765 2,290 3,065
Services 11,173 18,828 15,988 18,828 12,328
Capital 0 0 0 0 0
Total 148,720 165,962 131,296 165,962 169,108
POLICE
ANIMAL CONTROL
ANIMAL CONTROL
OFFICER II
F. CRAIG BAKER
ANIMAL CONTROL
OFFICER I
ROGER L. STENSTROM
JONI M. WENDEL
STAFF SERVICES
COMMANDER
JIMMY M. HOLLAND
DEPUTY POLICE CHIEF
LUKE D. LOESER
CHIEF OF POLICE
ROBERT B. WIENERS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
816,831 1,109,146 820,186 1,130,378 969,101
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
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 262,459 332,473 2,331 332,473 0
Supplies 149,916 229,701 9,196 234,009 0
Maintenance 90,981 94,205 346,285 111,129 0
Services 108,804 190,295 233,504 190,295 888,529
Capital 55,597 29,400 0 29,400 0
Total 667,757 876,074 591,316 897,306 888,529
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.
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
ADMINISTRATION
GENERAL FUND
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Capital 68,502 152,500 148,297 152,500 0
Other 80,572 80,572 80,573 80,572 80,572
Total 149,074 233,072 228,870 233,072 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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Supplies 0 0 0 0 0
Maintenance 0 0 0 0 0
Services 0 0 0 0 0
Capital 0 0 0 0 0
Total 0 0 0 0 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. For fiscal year 2006 the Firefighting budget is now included in the Administration
divison.
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
FIREFIGHTING
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Capital 0 0 0 0 0
Total 0 0 0 0 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.
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
FIRE/EMS DONATION FUND
EMERGENCY MEDICAL SERVICES
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Supplies 0 0 0 0 0
Maintenance 0 0 0 0 0
Services 0 0 0 0 0
Capital 0 0 0 0 0
Total 0 0 0 0 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. For fiscal year 2006 the Emergency Medical Services budget is now included in
#
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
EMERGENCY MEDICAL SERVICES
GENERAL FUND
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Capital 0 0 0 0 0
Total 0 0 0 0 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.
FRIENDSWOOD VOLUNTEER FIRE DEPARTMENT
FIRE/EMS DONATION FUND
EMERGENCY MEDICAL SERVICES
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
398,785 1,026,456 558,778 904,854 551,222
FIRE MARSHAL
FIRE MARSHAL
ADMINISTRATION
001-2501-422
THUNDERSTORM
OCTOBER 4, 2004
001-2512-422
EMERGENCY
MANAGEMENT
001-2510-422
FIRE MARSHAL/
EMERGENCY MANAGEMENT
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 239,917 236,822 161,883 237,422 254,946
Supplies 5,891 6,990 3,821 6,490 8,229
Maintenance 1,054 1,843 1,022 1,843 1,904
Services 14,212 15,218 8,867 15,218 17,559
Capital 0 0 0 0 0
Total 261,074 260,873 175,593 260,973 282,638
*Grant Funded
FIRE MARSHAL
ADMINISTRATION
DEPUTY FIRE MARSHAL
TONYA D. HILTON *
PART-TIME
ASSISTANT FIRE MARSHAL
BRIAN D. MANSFIELD
DEAN SPENCER
FIRE MARSHAL
J. TERRY BYRD
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 32,792 35,239 28,437 35,371 42,709
Supplies 83,667 9,866 294,683 340,656 21,483
Maintenance 6,095 6,071 1,088 6,071 6,271
Services 15,157 18,801 9,850 18,801 42,121
Capital 0 695,606 0 195,098 156,000
Total 137,711 765,583 334,058 595,997 268,584
FIRE MARSHAL
EMERGENCY MANAGEMENT
ADMINISTRATIVE
SECRETARY II
DEBORAH MURPHREE
FIRE MARSHAL
J. TERRY BYRD
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 0 0 31,678 34,362 0
Maintenance 0 0 0 0 0
Services 0 0 17,449 13,522 0
Capital 0 0 0 0 0
Total 0 0 49,127 47,884 0
FIRE MARSHAL
EMERGENCY MANAGEMENT
THUNDERSTORM OCTOBER 4, 2004
ADMINISTRATIVE
SECRETARY II
DEBORAH MURPHREE
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
5,882,220 6,396,768 4,371,362 6,406,771 6,881,250
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 155,838 165,591 116,061 165,591 170,380
Supplies 1,512 1,627 1,029 1,835 1,681
Maintenance 0 111 0 111 115
Services 2,688 4,175 2,876 4,175 4,313
Other 0 0 0 0 0
Total 160,038 171,504 119,966 171,712 176,489
ADMINISTRATION
COMMUNITY DEVELOPMENT and PUBLIC WORKS
ADMINISTRATIVE SECRETARY III
RENE J. WILKIRSON
DIRECTOR OF COMMUNITY
DEVELOPMENT and
PUBLIC WORKS
MICKIEL G. HODGE
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
799,341 888,532 600,971 891,122 915,612
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 119,522 127,242 94,290 127,242 136,216
Supplies 2,298 843 1,126 843 870
Maintenance 0 0 0 0 0
Services 4,810 2,758 1,342 2,758 2,849
Capital 0 0 0 0 0
Total 126,630 130,843 96,758 130,843 139,935
COMMUNITY DEVELOPMENT
ADMINISTRATION
COMMUNITY DEVELOPMENT and PUBLIC WORKS
ADMINISTRATIVE SECRETARY II
RHONDA E. BAKER
DEPUTY DIRECTOR OF
COMMUNITY DEVELOPMENT
DANIEL S. JOHNSON
DIRECTOR OF COMMUNITY
DEVELOPMENT and PUBLIC
WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 111,896 120,750 80,572 120,750 124,174
Supplies 2,541 2,328 1,420 2,328 2,405
Maintenance 0 0 0 0 0
Services 6,087 5,538 8,349 5,538 5,721
Capital 0 0 0 0 0
Total 120,524 128,616 90,341 128,616 132,300
COMMUNITY DEVELOPMENT
PLANNING AND ZONING
COMMUNITY DEVELOPMENT and PUBLIC WORKS
DEVELOPMENT COORDINATOR
CHERI L. SKELTON
PLANNER
DIANA S. STEELQUIST
DEPUTY DIRECTOR OF
COMMUNITY DEVELOPMENT
DANIEL S. JOHNSON
DIRECTOR OF COMMUNITY
DEVELOPMENT and
PUBLIC WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 351,808 373,573 258,883 373,573 377,449
Supplies 7,185 7,170 7,053 7,350 9,151
Maintenance 1,012 1,019 1,135 1,019 1,053
Services 23,411 63,182 20,438 63,250 60,504
Capital 0 0 0 0 0
Total 383,416 444,944 287,509 445,192 448,157
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 I
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 32,776 50,115 38,123 50,115 55,766
Supplies 2,058 2,397 1,976 2,397 2,421
Maintenance 0 510 382 510 527
Services 22,188 6,232 13,975 6,232 9,127
Capital 0 0 0 0 0
Total 57,022 59,254 54,456 59,254 67,841
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 105,880 118,854 66,600 118,854 124,369
Supplies 2,163 2,951 1,068 2,951 1,789
Maintenance 72 0 0 0 0
Services 3,634 3,070 1,897 3,070 1,221
Capital 0 0 0 0 0
Total 111,749 124,875 69,565 124,875 127,379
COMMUNITY DEVELOPMENT
ENGINEERING
WATER AND SEWER FUND
COMMUNITY DEVELOPMENT and PUBLIC WORKS
GIS COORDINATOR
KELLY M. WATKINS
PROJECT MANAGER
WILLIAM R. KEENEN
DEPUTY DIRECTOR OF
COMMUNITY DEVELOPMENT
DANIEL S. JOHNSON
DIRECTOR OF COMMUNITY
DEVELOPMENT and
PUBLIC WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 0 0 0 0 0
Maintenance 0 0 0 0 0
Services 0 0 2,342 2,342 0
Capital 0 0 0 0 0
Total 0 0 2,342 2,342 0
NOTE:
Hazard Mitigation for Tropical Storm Allison. No proposed budget.
COMMUNITY DEVELOPMENT
HAZARD MITIGATION
COMMUNITY DEVELOPMENT and PUBLIC WORKS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
4,789,481 5,191,813 3,547,900 5,195,018 5,542,573
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 124,894 131,753 94,630 131,753 136,663
Supplies 1,730 2,031 2,054 2,193 2,099
Maintenance 0 0 0 0 0
Services 30,756 27,774 20,542 27,774 28,691
Capital 0 0 0 0 0
Total 157,380 161,558 117,226 161,720 167,453
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 270,927 382,711 207,172 382,711 397,519
Supplies 53,645 51,105 43,044 51,105 56,955
Maintenance 88,737 114,411 61,183 111,092 118,187
Services 380,176 330,594 258,995 330,594 414,722
Capital 0 7,500 6,338 7,500 0
Total 793,485 886,321 576,732 883,002 987,383
PUBLIC WORKS
STREET AND SIDEWALK OPERATIONS
COMMUNITY DEVELOPMENT and PUBLIC WORKS
STREET MAINTENANCE
OPERATIONS COORDINATOR
MAGDALENO MOSQUEDA
TRUCK DRIVER
ISMAEL ARREDONDO
EULOGIO ORTIZ
EQUIPMENT OPERATOR
ARTURO LUJAN
LABORER
DANIEL SOTO
ARMANDO REYNA
STREET SIGN TECHNICIAN
AARON J. PEREZ
SENIOR STREET SIGN
TECHNICIAN
SAVINO CHAPA
STREET AND DRAINAGE
SUPERINTENDENT
VACANT POSITION (1)
DEPUTY DIRECTOR
OF PUBLIC WORKS
KAZEM HAMIDIAN
DIRECTOR OF
COMMUNITY DEVELOPMENT
and PUBLIC WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 253,761 206,683 193,846 206,683 216,889
Supplies 5,994 1,083 2,334 1,083 1,119
Maintenance 14,336 16,285 29,846 16,285 16,822
Services 66,235 100,155 136,822 100,155 203,605
Capital 0 0 0 0 0
Total 340,326 324,206 362,848 324,206 438,435
PUBLIC WORKS
DRAINAGE OPERATIONS
COMMUNITY DEVELOPMENT and PUBLIC WORKS
STREET MAINTENANCE
OPERATIONS COORDINATOR
MAGDALENO MOSQUEDA
TRUCK DRIVER
RAY A. CORDOVA
EQUIPMENT OPERATOR
GUADALUPE AGUILERA
STREE AND DRAINAGE
MAINTENANCE
WORKER II
CRUZ RENOVATO
STREET AND DRAINAGE
SUPERINTENDENT
VACANT POSITION (1)
DEPUTY DIRECTOR
OF PUBLIC WORKS
KAZEM HAMIDIAN
DIRECTOR OF
COMMUNITY DEVELOPMENT
and PUBLIC WORKS
MICKIEL G. HODGE
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 0 0 0 0 0
Maintenance 0 0 0 0 0
Services 2,395 3,195 0 3,195 3,300
Capital 0 0 0 0 0
Total 2,395 3,195 0 3,195 3,300
PUBLIC WORKS
SANITATION OPERATIONS
COMMUNITY DEVELOPMENT and PUBLIC WORKS
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 395,869 416,807 276,870 416,807 495,877
Supplies 91,667 94,466 46,668 99,058 106,127
Maintenance 111,121 162,605 82,383 163,975 167,971
Services 968,454 1,064,940 664,109 1,064,940 990,123
Capital 0 7,500 5,917 7,500 0
Other 66,576 66,595 49,878 66,595 66,595
Total 1,633,687 1,812,913 1,125,825 1,818,875 1,826,693
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
MYREESE O. WOODARD
UTILITY MAINTENANCE
WORKER I
RICHARD K. LEWIS
RONALD L. NASSIFF
ALEXANDE RODRIGUEZ
DANIEL SOTO JR.
RONALD A. SMITH JR.
UTILITIES
MAINTENTANCE
SUPERINTENDENT
WILLIAM R. SHAW
WATER/WASTEWATER
OPERATOR II
BRETT L. BURNS
THOMAS P. WALKER
ERIC H. SEGURA
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 342,260 383,853 257,555 383,853 397,766
Supplies 24,173 16,315 18,447 16,315 28,125
Maintenance 136,301 74,232 24,862 74,632 76,682
Services 1,201,417 1,384,860 958,118 1,384,860 1,434,264
Capital 7,040 0 0 0 35,782
Total 1,711,191 1,859,260 1,258,982 1,859,660 1,972,619
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
MYREESE O. WOODARD
UTILITY MAINTENANCE
WORKER I
RICHARD K. LEWIS
RONALD L. NASSIFF
ALEXANDER RODRIGUEZ
DANIEL SOTO JR.
RONALD A. SMITH JR.
UTILITIES
MAINTENTANCE
SUPERINTENDENT
WILLIAM R. SHAW
WATER/WASTEWATER
OPERATOR II
BRETT L. BURNS
THOMAS P. WALKER
ERIC H. SEGURA
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 80,907 86,167 61,313 86,167 90,591
Supplies 7,090 6,335 893 6,335 2,656
Maintenance 3,076 1,529 1,290 1,529 1,579
Services 59,944 50,329 42,791 50,329 51,864
Capital 0 0 0 0 0
Total 151,017 144,360 106,287 144,360 146,690
PUBLIC WORKS
UTILITY CUSTOMER SERVICE
COMMUNITY DEVELOPMENT and PUBLIC WORKS
METER
READER/TECHNICIAN
DOMINGO R. RUBIO, JR.
SEFERINO A. CASTILLO
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
133,360 144,919 102,525 148,919 246,576
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 64,856 73,406 45,911 77,406 149,538
Supplies 319 1,320 428 1,320 3,935
Maintenance 106 510 0 510 876
Services 2,495 816 101 816 20,643
Capital 0 0 0 0 0
Total 67,776 76,052 46,440 80,052 174,992
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 61,825 63,772 52,883 63,772 66,521
Supplies 1,120 2,068 779 2,068 1,993
Maintenance 1 510 207 510 526
Services 2,638 2,517 2,216 2,517 2,544
Capital 0 0 0 0 0
Total 65,584 68,867 56,085 68,867 71,584
CIP ADMINISTRATION
WATER AND SEWER FUND
COMMUNITY DEVELOPMENT and PUBLIC WORKS
PROJECT MANAGER
GEORGE L. CHEREPES
NEW POSITION (1)
CIP COORDINATOR
EDWARD M. JONES
DIRECTOR OF COMMUNITY
DEVELOPMENT and PUBLIC
WORKS
MICKIEL G. HODGE
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
2,612,090 2,691,699 1,888,751 2,680,689 2,924,307
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 152,114 158,468 112,350 158,468 162,332
Supplies 5,740 3,525 4,229 3,525 3,641
Maintenance 0 0 0 0 0
Services 22,250 20,607 19,458 20,607 20,956
Capital 0 0 0 0 0
Total 180,104 182,600 136,037 182,600 186,929
COMMUNITY SERVICES
ADMINISTRATION
ADMINISTRATIVE
SECRETARY I
KATHRYN S. SPEER
COMMUNITY SERVICES
DIRECTOR
JON R. BRANSON
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 540,286 579,843 409,714 579,843 630,693
Supplies 113,068 117,953 78,086 121,461 121,977
Maintenance 398 779 66 779 804
Services 8,365 5,993 7,975 5,993 6,191
Capital 0 0 0 0 0
Total 662,117 704,568 495,841 708,076 759,665
COMMUNITY SERVICES
LIBRARY
ASSISTANT TO THE
LIBRARY SERVICES
DIRECTOR
DEBORAH A. WERLLA
PAGE/PROCESSING
CLERK
JEANNA M. FARRIS
REFERENCE LIBRARIAN
DONALD R. LEBLANC
MATTHEW A. RILEY
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
LINDA FRANCO
PAGE
HALEY L. CECILY
CHRISTIN F. HICKS
JUDY A. MORELAND
KEITH E. ROGERS
MARY K. STARKWEATHER
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Supplies 19,934 19,924 5,602 20,374 23,924
Maintenance 1,059 1,900 495 1,900 1,900
Services 7,429 16,176 4,112 16,176 16,176
Capital 400 0 0 0 0
Other 0 4,000 0 4,000 0
Total 28,822 42,000 10,209 42,450 42,000
COMMUNITY SERVICES
LIBRARY BOARD
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 230,888 243,727 128,106 243,727 239,861
Supplies 33,463 29,605 21,668 29,692 30,679
Maintenance 5,993 7,842 3,036 7,842 25,101
Services 95,446 87,880 75,799 91,323 89,870
Capital 0 0 0 0 0
Total 365,790 369,054 228,609 372,584 385,511
COMMUNITY SERVICES
RECREATION PROGRAMS
RECREATION PROGRAMS
AEROBIC INSTRUCTOR (5)
001-6420-452
JULY 4TH PROGRAM
001-6422-452
SUMMER DAY CAMP
CAMP DIRECTOR
ASSISTANT CAMP DIRECTOR (1)
CAMP COUNSELOR (8)
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
JAMES S. TONEY
COMMUNITY SERVICES
DIRECTOR
JON R. BRANSON
TOTAL
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 230,888 243,727 128,106 243,727 239,861
Supplies 33,463 29,605 21,668 29,692 30,679
Maintenance 5,993 7,842 3,036 7,842 25,101
Services 95,446 87,880 75,799 91,323 89,870
Capital 0 0 0 0 0
Total 365,790 369,054 228,609 372,584 385,511
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 5,734 2,513 570 2,513 2,595
Maintenance 9,351 12,205 11,952 12,205 12,608
Services 2,719 3,191 1,971 3,191 3,296
Capital 7,450 0 0 0 0
Total 25,254 17,909 14,493 17,909 18,499
COMMUNITY SERVICES
COMMUNITY APPEARANCE BOARD
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 312,769 270,254 247,364 270,254 274,283
Supplies 42,090 58,646 32,677 58,646 65,876
Maintenance 108,811 115,654 112,625 115,454 80,627
Services 366,637 363,949 260,105 360,175 420,208
Capital 9,000 8,500 8,582 8,500 150,000
Total 839,307 817,003 661,353 813,029 990,994
COMMUNITY SERVICES
PARKS OPERATIONS
LABORER
JOSEPH A. BIAGAS
JOSEPH D. NEWLUN
GREGORY G. HARTSOCK
JOSE A. SAENZ
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 312,769 270,254 247,364 270,254 274,283
Supplies 19,670 29,076 15,499 29,076 23,573
Maintenance 6,242 5,738 6,024 5,738 5,927
Services 126,618 114,407 86,857 114,433 117,776
Capital 0 8,500 8,582 8,500 0
Total 465,299 427,975 364,326 428,001 421,559
STEVENSON PARK
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 1,612 880 2,492 880 909
Maintenance 32,139 17,748 19,433 17,748 10,172
Services 4,935 5,531 3,192 5,531 5,937
Capital 0 0 0 0 0
Total 38,686 24,159 25,117 24,159 17,018
1776 MEMORIAL PARK
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 0 0 0 0 0
Maintenance 800 278 750 278 287
Services 47 0 31 0 46
Capital 0 0 0 0 0
Total 847 278 781 278 333
RENWICK PARK
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 0 0 0 0 0
Maintenance 32,707 17,262 25,352 17,262 17,831
Services 44,267 55,128 22,250 55,128 32,237
Capital 0 0 0 0 150,000
Total 76,974 72,390 47,602 72,390 200,068
LEAVESLEY PARK
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 1,187 535 920 535 553
Maintenance 3,695 15,993 13,846 15,993 2,059
Services 12,971 12,735 8,664 12,735 15,114
Capital 0 0 0 0 0
Total 17,853 29,263 23,430 29,263 17,726
OLD CITY PARK
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
TOTAL 0 933 0 933 964
Maintenance 7,301 6,237 7,514 6,237 6,443
Services 653 782 296 782 453
Capital 0 0 0 0 0
Total 7,954 7,952 7,810 7,952 7,860
CENTENNIAL PARK
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 13,321 17,121 9,276 17,121 29,442
Maintenance 6,712 4,909 11,043 4,709 9,512
Services 50,516 54,579 39,511 50,779 121,414
Capital 0 0 0 0 0
Total 70,549 76,609 59,830 72,609 160,368
LAKE FRIENDSWOOD PARK
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 0 0 0 0 0
Maintenance 0 0 0 0 0
Services 0 894 0 894 924
Capital 0 0 0 0 0
Total 0 894 0 894 924
FRIENDSWOOD SPORTS PARK
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 6,300 10,101 4,490 10,101 10,435
Maintenance 19,215 47,489 28,663 47,489 28,396
Services 61,771 66,436 41,276 66,436 67,086
Capital 9,000 0 0 0 0
Total 96,286 124,026 74,429 124,026 105,917
ALLISON BUY OUT PROPERTIES
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Services 64,859 53,457 58,028 53,457 59,221
Total 64,859 53,457 58,028 53,457 59,221
TOTAL 03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 312,769 270,254 247,364 270,254 274,283
Supplies 42,090 58,646 32,677 58,646 65,876
Maintenance 108,811 115,654 112,625 115,454 80,627
Services 366,637 363,949 260,105 360,175 420,208
Capital 9,000 8,500 8,582 8,500 150,000
Total 839,307 817,003 661,353 813,029 990,994
EXPENDITURES BY CLASS
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 17,182 33,235 0 33,235 34,108
Supplies 20,326 16,519 20,324 16,519 17,063
Maintenance 76,577 95,589 45,520 81,065 78,576
Services 396,611 413,222 276,365 413,222 410,962
Capital 0 0 0 0 0
Total 510,696 558,565 342,209 544,041 540,709
COMMUNITY SERVICES
FACILITY OPERATIONS
LABORER
DAVID M. NEWMAN
PARKS AND BUILDING
MAINTENANCE
SUPERINTENDENT
ALEJANDRO BUENROSTRO
COMMUNITY SERVICES
DIRECTOR
JON R. BRANSON
419 - GENERAL GOVERNMENT
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 17,182 33,235 0 33,235 34,108
Supplies 10,246 12,049 16,037 12,049 12,446
Maintenance 66,090 40,813 38,897 40,813 42,161
Services 314,787 354,285 230,653 354,285 347,635
Capital 0 0 0 0 0
Total 408,305 440,382 285,587 440,382 436,350
421 - POLICE
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 4,382 3,743 3,760 3,743 3,866
Maintenance 2,371 29,079 5,454 29,079 30,038
Services 52,628 36,854 30,976 36,854 41,924
Capital
Total 59,381 69,676 40,190 69,676 75,828
422 - FIRE
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 5,000 0 0 0 0
Maintenance 7,713 19,524 1,169 5,000 0
Services 25,463 18,127 12,193 18,127 17,475
Capital 0 0 0 0 0
Total 38,176 37,651 13,362 23,127 17,475
441 - HEALTH AND WELFARE
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 0 0 0 0 0
Supplies 698 727 527 727 751
Maintenance 403 6,173 0 6,173 6,377
Services 3,733 3,956 2,543 3,956 3,928
Capital 0 0 0 0 0
Total 4,834 10,856 3,070 10,856 11,056
TOTAL 03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Personnel 17,182 33,235 0 33,235 34,108
Supplies 20,326 16,519 20,324 16,519 17,063
Maintenance 76,577 95,589 45,520 81,065 78,576
Services 396,611 413,222 276,365 413,222 410,962
Capital 0 0 0 0 0
Total 510,696 558,565 342,209 544,041 540,709
Check Total 89,522 26,011 6,831 19,033 17,856
TOTAL
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
258,937 132,427 143,537 165,297 270,560
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
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Supplies 45,718 0 0 0 0
Capital 213,219 132,427 0 165,297 0
Total 258,937 132,427 0 165,297 0
VEHICLE REPLACEMENT FUND
VEHICLE PURCHASES
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
GENERAL FUND
2003 Bond Construction Fund - - - 8,601 -
PARK DEDICATION FUND
General Fund - 160,000 - 160,000 -
HAZARD MITIGATION FUND
General Fund 138,795 - - - -
TAX DEBT SERVICE FUND
General Fund - - - - -
WATER AND SEWER OPERATION FUND
General Fund 714,278 760,082 570,061 763,361 775,074
Vehicle Replacement Fund - - - - -
Water CIP/Impact Fee Fund - - - - -
Water Revenue Debt Fund 1,341,438 2,120,000 1,196,275 1,196,275 1,147,037
Sewer CIP/Impact Fee Fund - - - - -
Sewer Revenue Debt Fund - - - - -
Total 2,055,716 2,880,082 1,766,336 1,959,636 1,922,111
2001 Water and Sewer Bond 47,251 - 82,280 - -
WATER CIP/IMPACT FEE FUND
Water and Sewer Revenue Debt Fund 367,838 339,088 254,316 339,088 517,335
SEWER CIP/IMPACT FEE FUND
Water and Sewer Revenue Debt Fund 60,314 173,543 130,157 173,543 382,476
Total Transfers To Other Funds 2,669,914 3,552,713 2,233,089 2,640,868 2,821,922
TRANSFERS TO OTHER FUNDS
1999 WATER AND SEWER BOND
CONSTRUCTION FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
GENERAL FUND
Park Dedication Fund - 160,000 - 160,000 -
Hazard Mitigation Fund 138,795 - - - -
Tax Debt Service Fund - - - -
Water and Sewer Operation Fund 714,278 760,082 570,061 763,361 775,074
Total 853,073 920,082 570,061 923,361 775,074
2003 Bond Construction Fund
General Fund - - - 8,601 -
Water Operation Fund - - - - -
Total - - - 8,601 -
2001 WATER AND SEWER BOND CONSTRUCTION FUND
1999 Water and Sewer Bond Construction Fund 47,251 - 38,037 - -
2000 Water and Sewer Bond Construction Fund - - 44,243 - -
Total 47,251 - 82,280 - -
WATER CIP/IMPACT FEE FUNDS
Water and Sewer Operation Fund - - - - -
Total - - - - -
WATER AND SEWER REVENUE DEBT FUND
Water and Sewer Operation Fund 1,341,438 2,120,000 1,196,275 1,196,275 1,147,037
Water CIP/Impact Fee Fund 367,838 339,088 254,316 339,088 517,335
Sewer CIP/Impact Fee Fund 60,314 173,543 130,157 173,543 382,476
Total 1,769,590 2,632,631 1,580,748 1,708,906 2,046,848
SEWER CIP/IMPACT FEE FUND
Water and Sewer Operation Fund - - - - -
Total - - - - -
Total Transfers From Other Funds 2,669,914 3,552,713 2,233,089 2,640,868 2,821,922
TRANSFERS FROM OTHER FUNDS
2005 Capital Improvement Program
The following pages contain a copy of the DRAFT 2005 Capital Improvement Program. The Capital
Improvement Program, adopted by City Council on March 3, 2003, is currently being updated and will be
placed on an agenda in the near future for adoption by City council. We have included the first update draft in
this document to more accurately reflect current and projected costs. The final CIP document will be available
for distribution as an attachment to this budget document after adopted by City Council.
FUND
NUMBER
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
General Fund 001 2,135,605 1,572,812 1,550,087 2,412,984 800,000
2003 General Obligation
Construction Fund 250 2,260,872 - 4,705,641 3,296,749 -
2005 General Obligation
Construction Fund 251 - - 11,748 - -
Water and Sewer Fund 401 469,201 654,160 499,182 1,048,436 390,000
1999 Water and Sewer Revenue
Bond Construction Fund 415 290,218 - - - -
2000 Water and Sewer Revenue
Bond Construction Fund 416 117,139 - - - -
2001 Water and Sewer Revenue
Bond Construction Fund 417 1,005,020 - - - -
2006 Water and Sewer
Construction Fund 418 - - 96,589 - -
Total Projects 6,278,055 2,226,972 6,863,247 6,758,169 1,190,000
PROJECT SUMMARY BY FUND
PROJECT
NUMBER
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
PUBLIC WORKS PROJECTS
STREET AND SIDEWALK
Concrete Street Improvements
Britanny Bay Boulevard (00-01)ST0017 49,078 - 14,591 273,766 -
Friendswood Link Road (00-01)ST0018 125,732 - 25,508 29,411 -
Harold L. Whitaker Drive ST0022 171,336 - 14,375 14,375 -
Shadowbend: Woodlawn to Sunset ST0202 228,360 - - - -
Total Concrete Street Improvements 574,506 - 54,474 317,552 -
Concrete Street Repair Program ST7001
2006 Concrete Repairs - - - - 500,000
2005 Concrete Repairs 378,169 400,678 183,545 129,894 -
Total Concrete Repair Program 378,169 400,678 183,545 129,894 500,000
Asphalt Street Overlay Program
2006 Asphalt Overlay Program - - - - 300,000
2005 Asphalt Overlay Program ST4005 - - 244,348 270,784 -
2004 Asphalt Overlay Program ST4004 459,568 - - - -
Total Asphalt Overlay Program 459,568 - 244,348 270,784 300,000
TOTAL STREET PROJECTS 1,412,243 400,678 482,367 718,230 800,000
Sidewalk and Bicycle Path Program
Undesignated SI0000 - - - 8,166 -
TOTAL SIDEWALK PROJECTS - - - 8,166 -
TOTAL STREET AND SIDEWALK PROJECTS 1,412,243 400,678 482,367 726,396 800,000
DRAINAGE
Neighborhood Drainage Program
Sun Meadow Drainage Bond Project DR0200 - 827,322 770,117 869,722 -
Annalea/Whitehall Drainage Bond Project DR0203 - 20,000 25,200 20,000 -
Woodlawn Drainage Bond Project DR0202 196,277 - - - -
TOTAL DRAINAGE PROJECTS 196,277 847,322 795,317 889,722 -
TOTAL STREET AND DRAINAGE PROJECTS 1,608,520 1,248,000 1,277,684 1,616,118 800,000
GENERAL FUND
PROJECT
NUMBER
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
GENERAL FUND
COMMUNITY SERVICES PROJECTS
PARKS
Old City Park
Replace Playground Equipment PK0070 14,995 - - - -
Centennial Park
Phase I Construction PK0020 - - 2,455 - -
Phase II and III Construction PK0021 238 291,112 22,806 295,112 -
Total Centennial Park 238 291,112 25,261 295,112 -
Stevenson Park
Electrical Outlets PK0032 4,966 - - - -
Leavesley Park
Replace Playground Equipment PK0040 14,995 - - - -
Renwick Park
PK0061 136,069 - - - -
Parking Lot PK0060 32,815 - - - -
Concession Stand and Restrooms PK0062 52,517 - - - -
Total Renwick Park 221,401 - - - -
TOTAL PARKS PROJECTS 256,595 291,112 25,261 295,112 -
FACILITIES
Library
Carpeting 779860 54,700 - - - -
New Public Safety Building FPS001
Communication Equipment G00041 - - 183,142 228,941 -
Audio/Visual Equipment G00008 20,553 - - - -
Moving Expense - 20,000 - 20,000 -
Total New Public Safety Building 20,553 20,000 183,142 248,941 -
Animal Control Facility
Animal Control Shelter Upgrade 779827 - 13,700 - 13,700 -
Fire Training Field FFS010
Engineering Study 6,000 - - - -
Activity Building
Replace Two Old Furnaces 779861 5,319 - - - -
Lighting - Phase I (2 Football and 1 Soccer
Fields)
PROJECT
NUMBER
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
GENERAL FUND
FACILITIES (continued)
Land Purchase
FM 528 Frontage 3 Acres LND003 5,110 - 30,000 30,000 -
3.4 Acres Future Fire Station LND004 3,695 - 34,000 34,000 -
Woodlawn/FM 2351 Property LND005 175,113 - - 175,113 -
TOTAL FACILITY PROJECTS 270,490 33,700 247,142 501,754 -
TOTAL GENERAL FUND PROJECTS 2,135,605 1,572,812 1,550,087 2,412,984 800,000
PROJECT
NUMBER
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
PUBLIC WORKS PROJECTS
STREET
Shadowbend: Woodlawn to Sunset ST0202 193,947 - 259,284 224,792 -
TOTAL STREET PROJECTS 193,947 - 259,284 224,792 -
DRAINAGE
Sun Meadow Drainage Improvements DR0200 127,554 - 947,725 13,080 -
Woodlawn Drainage Improvements DR0202 205,164 - 274,585 244,595 -
Annalea/Whitehall Drainage DR0203 251,998 - 1,007,400 1,046,249 -
Glen Shannon Drainage DR0204 - - 9,730 - -
TOTAL DRAINAGE PROJECTS 584,716 - 2,239,440 1,303,924 -
COMMUNITY SERVICES PROJECTS
PARKS
Centennial Park Phase II Construction PK0021 1,091,248 - 1,986,132 1,714,030 -
TOTAL PARKS PROJECTS 1,091,248 - 1,986,132 1,714,030 -
FACILITY PROJECTS
Public Safety Facilities FPS001 178,980 - 220,785 45,402 -
New Fire Station #4 FFS000 211,981 - - 8,601
TOTAL FACILITY PROJECTS 390,961 - 220,785 54,003 -
TOTAL 2003 GENERAL
OBLIGATION BOND FUND 2,260,872 - 4,705,641 3,296,749 -
Bonds sold on July 21, 2003 and funds delivered on August 21, 2003.
2003 GENERAL OBLIGATION BOND
CONSTRUCTION FUND
PROJECT
NUMBER
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
DRAINAGE
Clover Acres Drainage DR0205 - - 11,631 - -
Glen Shannon Drainage DR0204 - - 117 - -
TOTAL 2005 GENERAL
OBLIGATION BOND FUND - - 11,748 - -
Bonds to be sold in August 2005 for delivery in September.
2005 GENERAL OBLIGATION BOND
CONSTRUCTION FUND
PROJECT
NUMBER
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD
ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
DISTRIBUTION SYSTEM
Relocate/Upgrade Existing Distribution Lines
Water Meter Change Out Program UW0003 - 30,000 28,649 30,000 40,000
Fire Hydrant Spacing Program UW0035 - 30,000 30,106 30,000 25,000
Replace Dawn Neighborhood Waterline UW0400 65,940 - 65,940 -
Replace W. Shadowbend Neighborhood
Waterline UW0400 - 58,240 31,548 58,240 -
Replace Misty Neighborhood Waterline UW0400 - 49,840 - 49,840 -
Replace LInkwood Neighborhood Waterline UW0400 - 49,140 - 49,140 -
Annalea/Whitehall Waterline UW0203 - - 68,648 56,523 -
Ground Storage Tank Improvements
Blackhawk Waste Water Treatment Plant
8-Inch Waterline Loop UW0008 - 71,000 - 71,000 -
Repair and Paint Blackhawk Water
Plant Ground Storage Tank UW0016 - - - - -
TOTAL DISTRIBUTION SYSTEM - 354,160 158,951 410,683 65,000
COLLECTION SYSTEM
Sewer Line Maintenance and Cleaning US0017 153,297 300,000 299,910 600,000 300,000
New Collection Lines
4" Force Main on Friendswood Link
Road from Appleblossom to
Deepwood, 1400 Ft US0405 9,465 - - - -
Force Main-Whittier Oaks to Clearview US0404 180,588 - - - -
Friendswood Sports Park Sewer Line US0016 23,525 - - -
Annalea/Whitehall Sewerline US0203 5,116 - 5,568 - -
Whitaker Drive Water Line US0036 - - - 3,160 -
Lift Station Rehabilitation
Lift Station #20-1800 San Joaquin USL020 - - - - 25,000
TOTAL COLLECTION SYSTEM 371,991 300,000 305,478 603,160 325,000
FACILITY IMPROVEMENTS
Public Works Vehicle
and Equipment Covered Area FPW003 97,210 - 34,753 34,593 -
TOTAL FACILITY 97,210 - 34,753 34,593 -
Total Water and Sewer Fund 469,201 654,160 499,182 1,048,436 390,000
WATER AND SEWER OPERATION FUND
PROJECT
NUMBER
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD
ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
SEWER COLLECTION SYSTEM IMPROVEMENTS
Longwood Park Sewer Line US0401 189,104 - - - -
Shadowbend Sewer Line US0406 101,114 - - - -
TOTAL COLLECTION SYSTEM 290,218 - - - -
TOTAL 1999 WATER AND SEWER
BOND CONSTRUCTION FUND 290,218 - - - -
1999 WATER AND SEWER REVENUE BOND
CONSTRUCTION FUND
PROJECT
NUMBER
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD
ACTUAL
6/30/05
04-05
AMENDED
BUDGET/F
ORECAST
05-06
BUDGET
WATER DISTRIBUTION SYSTEM IMPROVEMENTS
Longwood Park Waterlines UW0401 117,139 - - - -
TOTAL 2000 WATER AND SEWER
BOND CONSTRUCTION FUND 117,139 - - - -
2000 WATER AND SEWER REVENUE BOND
CONSTRUCTION FUND
PROJECT
NUMBER
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
COLLECTION SYSTEM
Longwood Park Sewer Line US0401 311,500 - - - -
San Joaquin Estates Sewer Line US0402 693,520 - - - -
TOTAL COLLECTION SYSTEM 1,005,020 - - - -
TOTAL 2001 WATER AND SEWER
BOND CONSTRUCTION FUND 1,005,020 - - - -
2001 WATER AND SEWER REVENUE BOND
CONSTRUCTION FUND
PROJECT
NUMBER 03-04 ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
COLLECTION SYSTEM
Whitcomb Force Main US0007 - - 31,520 - -
Deepwood LS Expansion US0008 - - 32,150 - -
Sun Meadow LS #8 Replacement US0023 - - 19,485 - -
SM - San Joaquin FM Replacement US0024 - - 13,434 - -
TOTAL COLLECTION SYSTEM - - 96,589 - -
TOTAL 2001 WATER AND SEWER
BOND CONSTRUCTION FUND - - 96,589 - -
2006 WATER AND SEWER REVENUE BOND
CONSTRUCTION FUND
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD
ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
General Bonds Obligation 198,903 1,542,299 300 1,542,299 840,333
Certificates of Obligation 244,655 290,028 225,291 290,028 211,826
Refunding Bonds 1,061,369 900,411 853,502 900,411 972,808
Revenue Bonds 985,649 1,830,205 714,378 906,480 1,669,114
Other Tax Debt 98,299 65,557 60,772 65,557 155,208
Amortized Expenses 12,338 - - - -
Total 2,601,213 4,628,500 1,854,243 3,704,775 3,849,289
SUMMARY OF DEBT SERVICE FUNDS
Note: This schedule summarizes the total Tax and Water and Sewer Debt Service on pages 6.2
and 6.7.
ACTIVITY
NUMBER
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD
ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
General Obligation 201-8101
Principal 471 - 160,000 - 160,000 100,000
Interest 473 198,303 1,380,299 - 1,380,299 740,333
Paying Agent Fees 475 600 2,000 300 2,000 -
Total 198,903 1,542,299 300 1,542,299 840,333
Revenue Bonds 201-8101
Principal 472 - - - - -
Interest 473 187,866 - 187,866 - -
Interest 474 - - - - -
Paying Agent Fees 475 - - - - -
Total 187,866 - 187,866 - -
Refunding Bonds 201-8101
Principal 471 285,414 336,769 336,769 336,769 373,901
Interest 473 94,327 47,064 26,857 47,064 97,428
Paying Agent Fees 475 756 500 - 500 -
Total 380,497 384,333 363,626 384,333 471,329
Other Tax Debt 201-8101
Principal 472 88,435 59,499 59,498 59,499 138,915
Interest 473 - - - -
Interest 474 9,864 6,058 1,274 6,058 16,293
Paying Agent Fees 475 - - - - -
Total 98,299 65,557 60,772 65,557 155,208
Total Tax Debt Service Fund 865,565 1,992,189 612,564 1,992,189 1,466,870
TAX DEBT SERVICE FUND
ACTIVITY
NUMBER
03-04
ACTUAL
04-05
ORIGINAL
BUDGET
04-05
YTD
ACTUAL
6/30/05
04-05
AMENDED
BUDGET/
FORECAST
05-06
BUDGET
Revenue Bonds 490-8101
Principal 471 25,000 240,000 140,000 140,000 150,000
Interest 473 769,783 1,587,205 384,512 763,480 1,516,114
Fiscal Agent Fees 475 3,000 3,000 2,000 3,000 3,000
Issuance Costs 476 - - - - -
Total 797,783 1,830,205 526,512 906,480 1,669,114
Certificates of Obligation 490-8101
Principal 471 100,000 155,000 155,000 155,000 190,000
Interest 473 143,655 134,028 70,291 134,028 20,826
Fiscal Agent Fees 475 1,000 1,000 - 1,000 1,000
Issuance Costs 476 - - - - -
Total 244,655 290,028 225,291 290,028 211,826
Refunding Bonds 490-8101
Principal 471 611,430 453,231 453,231 453,231 456,099
Interest 473 68,231 61,847 36,145 61,847 45,380
Fiscal Agent Fees 475 1,211 1,000 500 1,000 -
Issuance Costs 476 - - - - -
Total 680,872 516,078 489,876 516,078 501,479
Amortized Expenses 490-8101
Unamortized Bond Costs 477 12,338 - - - -
Total 12,338 - - - -
Total Revenue Debt Service Fund 1,735,648 2,636,311 1,241,679 1,712,586 2,382,419
WATER AND SEWER REVENUE DEBT SERVICE FUND
FYE PRINCIPAL INTEREST TOTAL
2006 612,816 854,053 1,466,869
2007 675,946 826,782 1,502,728
2008 994,335 792,082 1,786,416
2009 1,435,000 742,435 2,177,435
2010 1,500,000 684,424 2,184,424
2011 655,000 638,311 1,293,311
2012 690,000 607,620 1,297,620
2013 720,000 578,719 1,298,719
2014 750,000 548,350 1,298,350
2015 780,000 516,335 1,296,335
2016 815,000 482,624 1,297,624
2017 850,000 446,950 1,296,950
2018 890,000 409,144 1,299,144
2019 930,000 369,160 1,299,160
2020 970,000 326,958 1,296,958
2021 1,015,000 282,635 1,297,635
2022 1,060,000 236,316 1,296,316
2023 1,110,000 187,903 1,297,903
2024 1,160,000 137,286 1,297,286
2025 1,215,000 84,184 1,299,184
2026 1,270,000 28,470 1,298,470
TOTAL 20,098,096 9,780,740 29,878,836
TAX DEBT SERVICE FUND
SUMMARY SCHEDULE OF TAX DEBT SERVICE TO MATURITY
TAX DEBT SERVICE FUND
FYE PRINCIPAL INTEREST TOTAL
2006 338,901 33,719 372,620
2007 341,032 20,290 361,322
2008 343,163 6,777 349,941
TOTAL 1,023,096 60,787 1,083,883
FYE PRINCIPAL INTEREST TOTAL
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 4,774,984 13,474,984
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
2006 - 367,350 367,350
2007 50,000 366,188 416,188
2008 100,000 362,700 462,700
2009 270,000 354,098 624,098
2010 330,000 340,148 670,148
2011 345,000 324,454 669,454
2012 360,000 308,063 668,063
2013 375,000 290,974 665,974
2014 385,000 273,304 658,304
2015 395,000 255,169 650,169
2016 405,000 236,569 641,569
2017 420,000 217,388 637,388
2018 435,000 197,509 632,509
2019 450,000 176,933 626,933
2020 460,000 155,775 615,775
2021 480,000 133,920 613,920
2022 495,000 111,251 606,251
2023 510,000 87,885 597,885
2024 525,000 63,821 588,821
2025 545,000 38,944 583,944
2026 565,000 13,136 578,136
TOTAL 7,900,000 4,675,575 12,575,575
FYE PRINCIPAL INTEREST TOTAL
2006 35,000 63,709 98,709
2007 40,000 62,528 102,528
2008 250,000 57,960 307,960
2009 840,000 40,793 880,793
2010 875,000 13,781 888,781
TOTAL 2,040,000 238,770 2,278,770
ESTIMATED SCHEDULE OF 2005 GENERAL OBLIGATION BONDS
BY MATURITY DATE
ESTIMATED SCHEDULE OF 2005 REFUND BONDS
BY MATURITY DATE
TAX DEBT SERVICE FUND
FYE PRINCIPAL INTEREST TOTAL
2006 138,915 16,293 155,208
2007 144,914 10,294 155,208
2008 151,171 4,037 155,208
TOTAL 435,000 30,624 465,624
ESTIMATED OBLIGATIONS UNDER CAPITAL LEASES
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2006 185,200 610,899 1,249,094 333,226 1,434,294 944,125 2,378,418
2007 255,670 658,298 1,524,205 397,460 1,779,875 1,055,758 2,835,632
2008 208,070 538,767 1,510,054 371,515 1,718,124 910,282 2,628,406
2009 168,530 26,470 1,498,211 359,286 1,666,741 385,756 2,052,497
2010 172,320 27,680 1,487,304 357,519 1,659,624 385,199 2,044,823
2011 979,430 155,570 1,450,411 351,717 2,429,841 507,287 2,937,128
2012 1,036,180 168,820 1,392,831 342,382 2,429,011 511,202 2,940,212
2013 1,090,810 174,190 1,338,699 333,366 2,429,509 507,556 2,937,065
2014 1,150,600 184,400 1,280,900 323,935 2,431,500 508,335 2,939,835
2015 1,213,400 191,600 1,219,355 314,044 2,432,755 505,644 2,938,398
2016 1,280,020 199,980 1,154,193 303,735 2,434,213 503,715 2,937,928
2017 1,349,810 210,190 1,085,274 292,933 2,435,084 503,123 2,938,206
2018 1,424,010 220,990 1,011,595 281,575 2,435,605 502,565 2,938,170
2019 1,503,210 231,790 933,004 269,646 2,436,214 501,436 2,937,650
2020 1,540,650 284,350 854,126 256,429 2,394,776 540,779 2,935,555
2021 1,619,920 300,080 774,772 241,819 2,394,692 541,899 2,936,590
2022 1,531,160 488,840 695,655 222,096 2,226,815 710,936 2,937,749
2023 1,606,960 513,040 617,202 197,049 2,224,162 710,089 2,934,251
2024 1,690,340 539,660 534,769 170,731 2,225,109 710,391 2,935,500
2025 1,777,510 567,490 448,073 143,052 2,225,583 710,542 2,936,126
2026 1,868,470 596,530 356,923 113,952 2,225,393 710,482 2,935,875
2027 1,967,010 627,990 261,036 83,339 2,228,046 711,329 2,939,375
2028 2,065,550 659,450 160,222 51,153 2,225,772 710,603 2,936,375
2029 2,171,670 693,330 54,292 17,333 2,225,962 710,663 2,936,625
TOTAL 29,856,500 8,870,404 22,892,200 6,129,292 52,748,700 14,999,696 67,748,389
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
2006 53,200 136,800 5,831 14,995 59,031 151,795 210,826
2007 64,400 165,600 2,663 6,847 67,063 172,447 239,510
2008 16,800 43,200 462 1,188 17,262 44,388 61,650
2009 - - - - - - -
2010 - - - - - - -
TOTAL 134,400 345,600 8,956 23,030 143,356 368,630 511,986
64%36%64%36%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
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 2,876,800 1,618,200 1,465,014 824,072 4,341,814 2,442,272 6,784,086
SCHEDULE OF 1995 CERTIFICATES OF OBLIGATION BY MATURITY DATE
SCHEDULE OF 1999 WATERWORKS AND SEWER SYSTEM
REVENUE BONDS BY MATURITY DATE
WATER AND SEWER REVENUE DEBT SERVICE
100%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
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 3,475,000 - 1,898,563 - 5,373,563 - 5,373,563
100%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
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 6,050,000 - 3,230,876 - 9,280,876 - 9,280,876
SCHEDULE OF 2001 WATERWORKS AND SEWER SYSTEM
REVENUE BONDS BY MATURITY DATE
SCHEDULE OF 2000 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
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 - 1,376,904 - 81,808 - 1,458,712 1,458,712
100%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2006 - - 577,343 184,323 577,343 184,323 761,667
2007 49,270 15,730 864,783 276,092 914,053 291,822 1,205,875
2008 49,270 15,730 862,320 275,305 911,590 291,035 1,202,625
2009 26,530 8,470 860,425 274,700 886,955 283,170 1,170,125
2010 30,320 9,680 859,004 274,247 889,324 283,927 1,173,250
2011 64,430 20,570 856,635 273,490 921,065 294,060 1,215,125
2012 83,380 26,620 852,940 272,311 936,320 298,931 1,235,250
2013 72,010 22,990 849,055 271,070 921,065 294,060 1,215,125
2014 75,800 24,200 845,360 269,891 921,160 294,091 1,215,250
2015 75,800 24,200 841,570 268,681 917,370 292,881 1,210,250
2016 68,220 21,780 837,969 267,531 906,189 289,311 1,195,500
2017 72,010 22,990 834,463 266,412 906,473 289,402 1,195,875
2018 72,010 22,990 830,863 265,262 902,873 288,252 1,191,125
2019 72,010 22,990 827,262 264,113 899,272 287,103 1,186,375
2020 890,650 284,350 803,196 256,429 1,693,846 540,779 2,234,625
2021 939,920 300,080 757,432 241,819 1,697,352 541,899 2,239,250
2022 1,531,160 488,840 695,655 222,096 2,226,815 710,936 2,937,750
2023 1,606,960 513,040 617,202 197,049 2,224,162 710,089 2,934,250
2024 1,690,340 539,660 534,769 170,731 2,225,109 710,391 2,935,500
2025 1,777,510 567,490 448,073 143,052 2,225,583 710,542 2,936,125
2026 1,868,470 596,530 356,923 113,952 2,225,393 710,482 2,935,875
2027 1,967,010 627,990 261,036 83,339 2,228,046 711,329 2,939,375
2028 2,065,550 659,450 160,222 51,153 2,225,772 710,603 2,936,375
2029 2,171,670 693,330 54,292 17,333 2,225,962 710,663 2,936,625
TOTAL 17,320,300 5,529,700 16,288,788 5,200,378 33,609,088 10,730,078 44,339,167
SCHEDULE OF 2002 REFUND BONDS BY MATURITY DATE
ESTIMATED SCHEDULE OF 2006 WATERWORKS AND SEWER SYSTEM
REVENUE 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.
(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:
CHARTER BUDGET PROVISIONS
(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.
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
CHARTER BUDGET PROVISIONS
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.
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.
CHARTER BUDGET PROVISIONS
(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.
FINANCIAL MANAGEMENT POLICY
Introduction. The City of Friendswood assumes an important responsibility to its citizens and
customers to carefully account for public funds, to manage City finances wisely and to plan for the
adequate funding of services desired by the public.
The main goal of this Policy is to help the City achieve a long-term, stable and positive, financial
condition. The City’s financial management, as directed by this Policy, is based on the foundation
of integrity, prudent stewardship, planning, accountability and full disclosure.
The purpose of the Policy is to provide guidance for planning and directing the City’s daily
financial affairs. This Policy provides a framework in pursuit of the following objectives.
Financial Objectives
Revenues
Design and administer a revenue system that will assure a reliable, equitable and sufficient
revenue stream to support desired City services.
Expenditures
Identify priority services, establish and define appropriate service levels and administer
the expenditure of available resources to assure fiscal stability and the effective and
efficient delivery of these services.
Fund Balance/Retained Earnings
Maintain the fund balance and retained earnings of the various operating funds at levels
sufficient to protect the City’s credit worthiness, as well as its financial position, during
times of emergency.
Capital Expenditures and Improvements
Annually review and monitor the condition of the City’s capital equipment and
infrastructure, setting priorities for its replacement and renovation based on needs,
funding alternatives and availability of resources.
Debt Management
Establish guidelines for debt financing that will provide needed capital equipment and
infrastructure improvements, while minimizing the impact of debt payments on current
and future revenues.
Investments
Invest the City’s operating cash to ensure its safety, provide necessary liquidity and
maximize yield. Return on investment is of least importance compared to the safety and
liquidity objectives.
Intergovernmental Relations
Coordinate efforts with other governmental agencies to achieve common policy objectives,
share the cost of providing governmental services on an equitable basis and support
appropriate favorable legislation at the state and federal levels.
Grants
Aggressively investigate, pursue and effectively administer federal, state and foundation
grants-in-aid, which address the City’s current priorities and policy objectives.
FINANCIAL MANAGEMENT POLICY
Economic Development
Initiate, encourage and participate in economic development efforts to create job
opportunities and strengthen the local economy and tax base.
Fiscal Monitoring
Analyze financial data and prepare reports that reflect the City’s financial performance and
economic condition.
Accounting, Auditing and Financial Reporting
Comply with prevailing federal, state and local statutes and regulations. Conform to
generally accepted accounting principles as promulgated by the Governmental Accounting
Standards Board (GASB), American Institute of Certified Public Accountants (AICPA) and
the Government Finance Officers Association (GFOA).
Internal Control
Maintain an environment to provide management with reasonable assurance that assets
are safeguarded against loss from unauthorized use or disposition.
Risk Management
Prevent and/or reduce financial impact to the City of claims and losses through prevention
and transfer of liability.
Budget
Develop and maintain a balanced budget, which presents a clear understanding of goals,
service levels and performance standards. The document shall, to the extent possible, be
“user-friendly” for citizens.
I. Revenues
The City shall use the following guidelines to design and administer a revenue system that will
assure a reliable, equitable and sufficient revenue stream to support desired City services.
Balance and Diversification in Revenue Sources
The City shall strive to maintain a balanced and diversified revenue system to protect the
City from fluctuations in any one source due to changes in economic conditions, which
adversely impact that source.
User Fees
For services that benefit specific users, where possible, the City shall establish and collect
fees to recover the full direct and indirect cost of those services. City staff shall review
user fees on a regular basis to calculate their full cost recovery levels, to compare them to
the current fee structure and to recommend adjustments where necessary.
Property Tax Revenues/Tax Rate
The City shall endeavor to reduce its reliance on property tax revenues by revenue
diversification, implementation and continued use of user fees and economic development.
The City shall also strive to stabilize its tax rate and minimize tax rate increases.
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
FINANCIAL MANAGEMENT POLICY
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.
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.
FINANCIAL MANAGEMENT POLICY
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.
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.
FINANCIAL MANAGEMENT POLICY
Should such use reduce the balance below the appropriate level set as the objective for
that fund, the City shall take action necessary to restore the 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,
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.
FINANCIAL MANAGEMENT POLICY
V. Debt Management
The City shall use the following guidelines for debt financing used to provide needed capital
equipment and infrastructure improvements, while minimizing the impact of debt payments on
current and future revenues.
Use of Debt Financing
Debt financing, to include general obligation bonds, revenue bonds, certificates of
obligation and capital lease agreements, shall only be used to acquire capital assets.
Amortization of Debt
Amortization of debt shall be structured in accordance with a multi-year capital
improvement plan. The term of a debt issue will never exceed the useful life of the capital
asset being financed.
Affordability Targets
The City shall use an objective, analytical approach to determine whether it can afford to
assume new debt beyond the amount it retires each year. This process shall compare
generally accepted standards of affordability to the current values for the City. These
standards shall include debt per capita, debt as a percent of taxable value and debt service
payments as a percent of current revenues and current expenditures. The process shall
also examine the direct costs and benefits of the proposed expenditures as determined in
the City’s annual update of the Capital Improvements Planning Program. The decision on
whether or not to assume new debt shall be based on these costs and benefits and on the
City’s ability to afford new debt as determined by the aforementioned standards.
Sale Process
The City shall use a competitive bidding process in the sale of debt unless the nature of
the issue warrants a negotiated bid.
Rating Agencies Presentation
Full disclosure of operations and open lines of communication shall be made available to
the rating agencies. City staff, with assistance of financial advisors, shall prepare the
necessary materials and presentation to the rating agencies.
Continuing Disclosure
The City is committed to continuing disclosure of financial and pertinent credit information
relevant to the City’s outstanding issues.
Debt Refunding
City staff and the financial advisor shall monitor the municipal bond market for
opportunities to obtain interest savings by refunding outstanding debt. A proposed
refunding of debt, for interest cost savings, should provide a present value benefit as a
percent of refunded principal of at least 3%.
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.
FINANCIAL MANAGEMENT POLICY
VII. Intergovernmental Relations
The City shall coordinate efforts with other governmental agencies to achieve common policy
objectives, share the cost of providing government services on an equitable basis and support
appropriate favorable legislation at the state and federal levels.
Interlocal Cooperation in Delivery of Services
In order to promote the effective and efficient delivery of services, the City shall work with
other local jurisdictions to share on an equitable basis the costs of services, to share
facilities and to develop joint programs to improve service to its citizens.
Legislative Program
The City shall cooperate with other jurisdictions to actively oppose any state or federal
regulation or proposal that mandates additional City programs or services and does not
provide the funding necessary for implementation.
VIII. Grants
The City shall seek to obtain and effectively administer federal, state and foundation grants-in-aid
that address the City’s current and future priorities and policy objectives.
Grant Guidelines
The City shall seek to obtain those grants that are consistent with priority needs and
objectives identified by Council.
Indirect Costs
The City shall recover indirect costs to the maximum amount allowed by the funding
source. The City may waive or reduce indirect costs if doing so will significantly increase
the effectiveness of the grant.
Grant Review
The City shall review all grant submittals requiring an in-kind match requirement to
determine their potential impact on the operating budget, and the extent to which they
meet the City’s policy objectives. If there is a cash match requirement, the source of
funding shall be identified and approved prior to application.
Prior to submission, all grant requests will be reviewed by Administrative Services to
ensure the benefits to the City exceed the administrative costs incurred throughout the life
of the grant.
Grant Program Termination
The City shall terminate grant-funded programs and associated positions as directed by
the City Council when grant funds are no longer available, unless alternate funding is
identified.
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
FINANCIAL MANAGEMENT POLICY
there is a defined, specific long-term return. These efforts shall not only focus on new
areas, but on established sections of the City where development can generate additional
jobs and other economic benefits.
Tax Abatements
The City of Friendswood is committed to the promotion of quality development in all parts
of the City. On a case-by-case basis, the City will give consideration to providing tax
abatement on the increment in value added to a particular property by a specific
development proposal, which meets the economic goals and objectives of the City.
The tax abatement shall not apply to any portion of the inventory or land value of the
project.
Tax abatement may be offered on improvements to real property owned by the applicant
and/or on new personal property brought to the site by the applicant.
Tax abatement will not be ordinarily considered for projects which would be developed
without such incentives unless it can be demonstrated that higher development standards
or other development and community goals will be achieved through the use of the
abatement.
Increase Non-Residential Share of Tax Base
The City’s economic development program shall seek to expand the non-residential share
of the tax base to decrease the tax burden on residential homeowners.
Coordinate Efforts With Other Jurisdictions
The City’s economic development program shall encourage close cooperation with other
local jurisdictions to promote the economic well being of this area.
X. Fiscal Monitoring
Reports shall be prepared and presented on a regular basis that analyze, evaluate and forecast
the City’s financial performance and economic condition.
Financial Status and Performance Reports
Monthly reports shall be prepared comparing expenditures and revenues to original and
amended budgets, for the month and fiscal year-to-date. Explanatory notes will be
included, as needed.
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.
FINANCIAL MANAGEMENT POLICY
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.
CITY OF FRIENDSWOOD, TEXAS
INVESTMENT POLICY
(Updated to Reflect 5/2004 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
prohibited.
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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
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:
Security Type Maximum % of Portfolio U.S. Treasuries & securities with the
U.S. Government’s guarantee Not To Exceed 75%
U.S. Government Agencies and
instrumentalities Not To Exceed 75%
Certificates of Deposit Not To Exceed 75%
Money Market Funds Not To Exceed 30%
Local Government Investment Pools Not To Exceed 75%*
*(No more than 50% 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
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 and
government sponsoring enterprises (GSEs), not to exceed three (3) years to stated
maturities, excluding collateralized mortgage obligations (CMOs).
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
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.
Formatted
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 (such as GEOPAC.PC, offered by Texas Commerce Bank National Association);
(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
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.
E. Bond Proceeds - Exclusive of all other City investments, up to 100% of the proceeds from
a bond sale may be invested in a separate pooled (LGIP) account, and are not subject to the
liquidity and diversification limitations found elsewhere in this policy.
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.
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: _____________________________________
LIST OF QUALIFIED BROKERS
AUTHORIZED TO ENGAGE IN INVESTMENT TRANSACTIONS
WITH THE CITY OF FRIENDSWOOD
1. A. G. Edwards & Sons, Inc.
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: May 3, 2004
(Title: An ordinance adopting the City of Friendswood, Texas, General Budget for the
Fiscal Year 2005/2006.)
ORDINANCE NO. T2005-27
AN ORDINANCE APPROVING AND ADOPTING THE
CITY OF FRIENDSWOOD, TEXAS, GENERAL BUDGET
FOR THE FISCAL YEAR 2005/2006; MAKING
APPROPRIATIONS FOR THE CITY FOR SUCH FISCAL
YEAR AS REFLECTED IN SAID BUDGET, AND MAKING
CERTAIN FINDINGS AND CONTAINING CERTAIN
PROVISIONS RELATING TO THE SUBJECT.
* * * * * * * * * * *
WHEREAS, on August 1, 2005, the City Manager presented to the City Council a
proposed Budget of the expenditures of the City of Friendswood for the fiscal year 2005/2006, 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 2005/2006 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 Section 8.03 (e) of the City Charter, the City Council
hereby approves and adopts the Budget described above, the same being on file with the City
Secretary. The City Secretary is hereby directed to place on said budget and to sign an
endorsement reading as follows: “The Original General Budget of the City of Friendswood,
Texas, for the fiscal year 2005/2006 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 2005/2006 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, 10/01/2005 $ 12,640,503
Total Revenues $26,367,179
Total Resources Available for Appropriation $39,007,682
Total Expenditures and Other Financing Uses $25,981,869
Ending Fund Balance, 9/30/2006 $13,025,813
SUMMARY OF 2005/2006 PROPOSED BUDGET IS ATTACHED HERETO AND MADE A
PART OF AS “EXHIBIT A”.
PASSED, APPROVED, AND ADOPTED on first and final reading this 3rd day of October,
2005
__________________________________
Kimball W. Brizendine
Mayor
ATTEST:
__________________________________
Deloris McKenzie, TRMC
City Secretary
E X H I B I T A
2005-2006
BUDGET
REVENUES
Taxes 15,054,670
Charges for Services 8,595,408
Permits and Licenses 491,300
Fines 869,105
Intergovernmental Revenues 381,086
Interest 209,900
Vehicle Lease Reimbursements 289,370
Miscellaneous Receipts 476,340
TOTAL REVENUES 26,367,179
EXPENDITURES
General Government 3,896,540
Public Safety 6,889,351
Community Development
and Public Works 6,881,250
Community Services 2,924,307
Vehicle Replacement Fund 270,560
Capital Improvements 1,190,000
Debt Service 3,929,861
TOTAL EXPENDITURES 25,981,869
REVENUES OVER (UNDER) EXPENDITURES 385,310
BEGINNING FUND BALANCE 12,640,503
ENDING FUND BALANCE 13,025,813
BUDGET SUMMARY
(Title: An ordinance providing for the assessment, levy, and collection of ad valorem taxes
of the City of Friendswood, Texas, for the year 2005.)
ORDINANCE NO. T2005-28
AN ORDINANCE PROVIDING FOR THE ASSESSMENT,
LEVY, AND COLLECTION OF AD VALOREM TAXES OF
THE CITY OF FRIENDSWOOD, TEXAS, FOR THE YEAR
2005 AND FOR EACH YEAR THEREAFTER UNTIL
OTHERWISE PROVIDED; PROVIDING THE DATE ON
WHICH SUCH TAXES SHALL BE DUE AND PAYABLE;
PROVIDING FOR PENALTY AND INTEREST ON ALL
TAXES NOT TIMELY PAID; AND REPEALING ALL
ORDINANCES AND PARTS OF ORDINANCES IN
CONFLICT HEREWITH.
* * * * * * * * * * *
WHEREAS, Section 26.05 of the Texas Property Tax Code provides that by September
1 or as soon thereafter practicable, the governing body of each taxing unit shall adopt a tax rate
for the current tax year; and
WHEREAS, such Section further provides that where the tax rate consists of two
components (one which will impose the amount of taxes needed to pay the unit’s debt service
and the other which will impose the amount of taxes needed to fund maintenance and operation
expenditures of the unit for the next year) each of such two components must be approved
separately; and
WHEREAS, the proposed tax rate for the current tax year of the City of Friendswood,
Texas, consists of two such components, a tax rate of $.0797 for debt service and a tax rate of
$.5243 to fund maintenance and operation expenditures; and
WHEREAS, by separate motions heretofore adopted by the City Council of the City of
Friendswood, Texas, at a regular meeting of City Council held on this 26th day of September,
2005, said City Council has approved separately the tax rate heretofore specified for each of said
components; and
WHEREAS, having thus separately approved the tax rate for each of such components,
it is necessary and appropriate for the City Council to now formally pass, approve, and adopt a
2005 Tax Rate Ordinance of the City of Friendswood, Texas; 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 found
to be true and correct and are hereby adopted, ratified, and confirmed.
Section 2. All property subject to ad valorem taxation by the City of Friendswood,
Texas, shall be equally and uniformly assessed for such purposes at One Hundred Percent
(100%) of the fair market value of such property.
Section 3. There is hereby levied for general purposes and use by the City of
Friendswood, Texas, for the year 2005 and for each year thereafter until otherwise provided, an
ad valorem tax at the rate of $.5243 on each One Hundred Dollars ($100) of assessed valuation
on all property, real, personal and mixed, within the corporate limits upon which an ad valorem
tax is authorized by law to be levied by the City of Friendswood, Texas.
The proceeds from such tax shall be applied to the payment of the general and current expenses
of the government of the City. All such taxes shall be assessed and collected in current money of
the United States of America.
Section 4. For the purpose of paying the interest on bonds, warrants, certificates of
obligation, or other lawfully authorized evidence of indebtedness issued by the City of
Friendswood, Texas, including the various installments of principal due on the serial bonds,
warrants, certificates of obligation, or other lawfully authorized evidence of indebtedness issued
by the City as such installments shall respectively mature, and for the purpose of repaying any
sums borrowed in anticipation of current revenues for use in the payment of bonds and
certificates of obligation and interest thereon maturing in the fiscal year 2005/2006 and for the
purpose of paying interest and making provisions for the sinking fund on such other bond issues,
warrants, certificates of obligation, or other lawfully authorized evidence of indebtedness as
may be authorized, there is hereby levied for the year 2005 and for each year thereafter until
otherwise provided, to be assessed and collected upon all property described in Section 3 of this
Ordinance, an annual ad valorem tax at the rate of $.0797 on each One Hundred Dollars ($100)
of assessed valuation.
Section 5. All ad valorem taxes levied hereby, in the total amount of $.604 on each One
Hundred Dollars ($100) of assessed valuation, as reflected by Sections 3 and 4 hereof, shall be
due and payable on or before January 31, 2006. All ad valorem taxes due the City of
Friendswood, Texas, and not paid on or before January 31st following the year for which they
were levied shall bear penalty and interest as prescribed in the Property Tax Code of the State of
Texas.
Section 6. All ordinances and parts of ordinance in conflict herewith are, to the extent of
such conflict, hereby repealed.
PASSED, APPROVED, AND ADOPTED on first and final reading this 3rd day of October,
2005
______________________________
Kimball W. Brizendine
Mayor
ATTEST:
__________________________________
Deloris McKenzie, TRMC
City Secretary