HomeMy WebLinkAboutOctober 1, 2006 to September 30, 2007 Adopted Budget Annual Budget
CITY OF FRIENDSWOOD, TX
Fiscal Year
October 1, 2006 - September 30, 2007
__________________________________________________________________________________________________
Mayor
David J. H. Smith
Mayor Pro-Tem
W. Chris Peden
Council Members
Laura S. Ewing............................................................................. Position 1
John R. LeCour............................................................................. Position 2
Jim Hill ....................................................................................... Position 3
Jay Horecky................................................................................. Position 4
Mel Measeles ............................................................................... Position 6
Budget Team
Roger C. Roecker .............................................................Acting City Manager
Terry Byrd .................................................................................Fire Marshal
Jon Branson....................................................... Community Services Director
Karen Capps............................................. Economic Development Coordinator
Cindy S. Edge...................................Acting Director of Administrative Services
Nick Haby..........................................................Assistant to the City Manager
Kazem Hamidian ........................................................... Public Works Director
Daniel S. Johnson........................................ Community Development Director
Deloris McKenzie .....................................................................City Secretary
Courtney C. Sladek............................................................... Budget Manager
Robert B. Wieners .......................................................................Police Chief
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, 2005. 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
INTRODUCTION
City Manager’s Memo.................................................................................1
Summary of Changes to the Proposed Budget...............................................2
Transmittal Letter......................................................................................3
Guide to Budget........................................................................................11
Mission Statement and Strategic Goals.........................................................12
Budget Calendar .......................................................................................14
Information on the City of Friendswood........................................................15
Organization Chart ....................................................................................17
SUMMARY SCHEDULES
Revenue and Expenditure Graph .................................................................18
Budget Summary ......................................................................................19
Revenues and Expenditures by Fund............................................................20
Estimated Ad Valorem Tax Collections - Current Roll......................................21
Tax Rate Comparison.................................................................................22
Tax Debt Service to Maturity.......................................................................23
Revenue Debt Service to Maturity................................................................24
Sales Tax Revenue Comparison...................................................................25
FUND SCHEDULES
Fund Schedules ........................................................................................26
General Fund............................................................................................27
Special Revenue Funds ..............................................................................28
Police Investigation Fund ....................................................................30
Fire/EMS Donation Fund .....................................................................31
Parkland Dedication Fund....................................................................32
Park Playground Equipment Fund.........................................................33
Court Security/Technology Fund ..........................................................34
Tax Debt Service Fund...............................................................................35
Capital Project Funds .................................................................................36
General Obligation Construction Fund...................................................37
1776 Park Trust Fund ...............................................................................39
Enterprise Funds .......................................................................................42
Water and Sewer Operation Fund.........................................................43
2001 Water and Sewer Bond Construction Fund.....................................44
2006 Water and Sewer Bond Construction Fund.....................................45
Water and Sewer CIP/Impact Fee Funds ...............................................46
Water CIP/Impact Fee Fund.........................................................47
Sewer CIP/Impact Fee Fund........................................................48
Water and Sewer Revenue Debt Service Fund........................................49
Vehicle Replacement Fund..........................................................................52
DEPARTMENTAL BUDGETS
Mayor and Council.....................................................................................54
City Secretary...........................................................................................58
Table of Contents
City Manager ............................................................................................69
Administrative Services ..............................................................................78
Police.......................................................................................................99
Friendswood Volunteer Fire Department .......................................................114
Fire Marshal ............................................................................................120
Community Development...........................................................................131
Public Works ............................................................................................144
Community Services..................................................................................157
CAPITAL IMPROVEMENT PROGRAM
Project Budget Summary by Fund...............................................................190
General Fund and GO Bonds ......................................................................191
Water and Sewer Operation Fund and Revenue Bonds ..................................193
DEBT SERVICE
Summary of Debt Service Funds..............................................................206
Tax Debt Service Fund...........................................................................207
Summary Schedule of Tax Debt Service to Maturity...................................209
2002 Refunding Bonds ...................................................................210
2003 Permanent Improvement Bonds...............................................210
2005 Refund Bonds ...............................................................................211
Capital Leases.......................................................................................212
Water and Sewer Revenue Debt Service Fund...........................................213
Summary Schedule of Water and Sewer Revenue Debt Service to Maturity...215
1995 Certificates of Obligation.........................................................216
1999 Water and Sewer Revenue Bonds.............................................216
2000 Water and Sewer Revenue Bonds ............................................217
2001 Water and Sewer Revenue Bonds.............................................217
2002 Water and Sewer Refund Bonds...............................................218
2006 Water and Sewer Revenue Bonds.............................................218
APPENDICES
Appendix A: Budget Ordinance and Tax Ordinance.....................................220
Appendix B: Personnel Schedule..............................................................227
Appendix C: Supplemental Request and Forces at Work .............................234
Appendix D: Revenue Schedule...............................................................240
Appendix E: General and Administrative Transfers.....................................259
Appendix F: Statistical Information..........................................................262
Appendix G: Charter Budget Provisions ....................................................264
Appendix H: Financial Management Policy.................................................268
Appendix I: Glossary ............................................................................ 278
Summary of Changes to the Proposed Budget
Additional Revenue:General Fund W/S Fund
Ad Valorem Taxes - 3% above effective 202,641
Total 202,641 0
Reductions:
Citizen Survey (12,000)
TIRZ Analysis (85,000)
457 Contribution (5,000)
Media Technician (25,000)
Camera/editing equipment (22,000)
Travel and Training (11,508) (1,266)
Memberships (1,629) (609)
Overtime (20,000)
Personnel Supplies (1,945)
Contract Services (105,300)
Assistant Fire Marshal (56,430)
Postage (50)
Pool Maintenance (17,291)
Water Conservation Program (21,386)
Total (363,153) (23,261)
Additions:
Property Tax Refunds - New Exemptions 30,000
Drainage Mowing Crew & Equipment 168,061
Windstorm Coverage 19,019 25,781
3 Police Officers staffing authorization 0
PSB furniture 140,000
PSB telephone system 60,000
PSB records retention storage 28,000
PSB digital booking 50,000
City Hall Parking 100,000
Security counter-City Secretary's Office 4,000
BAHEP-add 2nd Councilmember 1,500
Camera for Centennial Park 7,578
Shutters for City Hall 7,500
Total 615,658 25,781
2
the event of any catastrophic event, and accumulate funding for future capital
projects.
A second benefit of this decision was the impact on the City’s bond rating. The City’s
bond rating from Standard & Poor’s was upgraded from A to A+ when we last issued
general obligation (G.O.) bonds in 2005. Moody’s maintained its A1 rating for this
bond issue. This was the second of three G.O. bond issues that were approved by
the citizens in 2003.
Policy Governance Model
The Council and Staff continue to operate within the confines of the policy
governance model. The model reinforces the need for Council to make decisions at a
higher level and empowers staff to perform and administer the Council’s decisions.
The chart on the following page pictures the “governance framework.” Council
actions are based on its vision and mission statements, Council philosophy, guiding
principles and policy ends. The line illustrates the point at which staff assumes
responsibility to set goals and objectives to accomplish the Council’s vision.
Vision
Mission
Council Philosophy
Guiding Principles
Goals
Values Leadership Resources Services
Policy Ends
Objectives
Heritage Preservation
Quality Schools
Governance
Economic Development
Environment
Land Use
Communications
Public Information
People
Finances
Technology
Equipment
Facilities
Transportation
Water / Sewer
Solid Waste
Drainage
Parks & Recreation
Library
Governance Framework
4
(ZBB). The senior staff was asked to develop their proposed operating budgets by
identifying the resources needed to provide the level of service our citizens have
come to know and expect. Rather than assume the current year’s operating budget
would be the base, the staff took the ZBB philosophy to heart and built this budget
from the “ground – up.”
Friendswood’s population continues to grow and is currently estimated to be 34,300.
This growth will continue to place increasing demands on City services. Identifying
new revenue streams, especially in the General Fund, will become increasingly
important.
General Fund
The City’s largest single source of revenue continues to be property taxes. The
proposed budget includes the current rate of $.6040. This rate consists of a
maintenance and operations (M&O) tax rate of $.5300 and an I&S (debt service) tax
rate of $.0740. The Central Appraisal District has certified $1,904,986,086 in
taxable value for 2006. We will adjust property tax revenue to reflect the “effective
tax rate” and will report the changes to the proposed budget at an upcoming Council
work session.
Tax Levy
$8,500,000
$9,000,000
$9,500,000
$10,000,000
$10,500,000
$11,000,000
$11,500,000
$12,000,000
FY03 FY04 FY05 FY06 FY07
Net Taxable Value
$800,000,000
$1,000,000,000
$1,200,000,000
$1,400,000,000
$1,600,000,000
$1,800,000,000
$2,000,000,000
FY03 FY04 FY05 FY06 FY07
The second largest source of revenue in the General Fund is Sales Tax. We are
projecting an increase in this revenue stream of $106,000 over the 2005–06 year-
end estimate of $3,252,990. This 3.3% increase brings the proposed budget to
$3,359,100. Despite this increase, we tend to be conservative in budgeting this
revenue stream, as sales tax volatility has caused many cities tremendous budget
difficulties. The City’s sales tax revenue has consistently grown and is based on
many smaller retail centers rather than being dependent on a single large outlet.
Year Sales Tax
FY03 $2,875,071
FY04 $2,833,289
FY05 $3,199,136
FY06 $3,252,990
FY07 $3,359,100
Sales Tax Revenues
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
FY03 FY04 FY05 FY06 FY07
Franchise Fee and Right-of-Way
Access revenue are projected to
5
decrease by approximately $12,500 from FY06. This is a 1% decrease as compared to the
FY06 budget. This decrease can be attributed to a downward tend in collections.
Franchise Taxes
$950,000
$1,000,000
$1,050,000
$1,100,000
$1,150,000
$1,200,000
FY03 FY04 FY05 FY06 FY07
Year Franchise
FY03 $1,035,368
FY04 $1,058,726
FY05 $1,176,461
FY06 $1,171,334
FY07 $1,158,800
Revenue from Building Licenses, Permits and Plan Check Fees is predominately based on
residential building permits. This is a $36,519 increase from the FY06 Adopted Budget.
Permit Revenues
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY03 FY04 FY05 FY06 FY07
Year Revenues
FY03 $593,473
FY04 $547,641
FY05 $498,988
FY06 $469,681
FY07 $506,200
Municipal Court fines and fees are another major source of general fund revenue. The City
is now averaging the most citations per month in the history of the Court. As a result, court
revenues are projected at $892,970. Included in the FY07 Proposed Budget, is a new fund
entitled Court Technology/Court Security Fund. This fund includes the court security fee
and court technology fee that has historically been collected in the General Fund. These
funds can only be used for specific projects related to court security and technology. The
City has previously designated these funds as reserves and then budgeted accordingly.
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 several times since October 1, 2004. Because of this trend and the expectation of
more increases later this year, we have projected additional interest revenue of $154,000
over last year’s budget.
Water and Sewer Fund
Despite tentative plans to issue addition water and sewer revenue bonds later this year, we
do not project the need to increase the current rate for either City utility. Staff projects that
both funds will be self-supporting for at least the next two years with the current rates.
However, staff will be reviewing the rate structure annually and may recommend making
smaller annual rate adjustments in the upcoming years, rather than delaying and being
forced to implement a large increase. Water revenues are budgeted at $4,586,000. This is
a $422,000 increase over the current year budget of $4,163,598. Assuming the remainder
of the current fiscal year returns to the “typical weather pattern,” the City expects to meet
6
our budgeted revenue projections. Sewer revenue is budgeted at $3,611,500, an $86,600
increase over the FY06 budget.
Year Water Sewer
FY03 $4,096,186 $2,455,149
FY04 $3,865,248 $2,500,928
FY05 $4,324,850 $3,417,741
FY06 $4,472,190 $3,594,973
FY07 $4,586,000 $3,611,500
Water and Sewer Revenues
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
FY03 FY04 FY05 FY06 FY07
Water Sewer
Expenditures
The proposed budget continues to emphasize the importance of maintaining the City’s
quality of life. Our responsibility is to provide a safe place for people to “live, work, play
and worship,” as directed by the Vision Statement adopted by City Council on August 18,
1997. This is done by continuing to focus on the City’s infrastructure in the form of streets;
drainage; parks; water and sewer improvements; its 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 work 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. Included in the FY07 proposed budget is $800,000 for concrete and asphalt
street repairs and sidewalk improvements. This is consistent with the FY06 Adopted
Budget and represents an ongoing commitment to the “pay-as-you-go” street
improvement program.
Parks are a distinguishable characteristic of Friendswood. The FY07 Proposed Budget
includes funds to maintain the City’s parks, including:
o The replacement of the existing playground at Stevenson Park. The new
playground will be handicap accessible - $60,000.
o Picnic tables for Stevenson Park - $14,700.
o Replacement of the tennis court fence at Stevenson Park - $10,200.
o Trash receptacles at Stevenson Park - $2,100.
o Drinking fountain at Stevenson Park - $1,700.
o Resurfacing of the restroom floor at Stevenson Park Pool - $2,000.
o Automatic gate entry at Centennial Park - $12,000.
o A laborer and equipment truck to help maintain the City’s parks - $77,347.
Information Technology has been used to maximize the City’s efficiency in service delivery
and to minimize the growth in the number of personnel needed to provide these services.
Our City has historically been able to provide the tools needed for our staff to operate as
efficiently and productively as possible. When looking at cities that are comparable in size,
we typically see that our City is staffed very leanly. Minimizing the growth and number of
our employees means less money is required to pay for salaries and associated benefits,
which is the largest component of any service organization’s budget.
In continuing this philosophy, we have included funding to replace both of the City’s IBM
AS/400s. One is located in City Hall and is utilized for administrative purposes. The
7
second being located at the Public Safety Building to operate the Police Department’s
crimes and computer aided dispatch software. These computers are being replaced
because the current systems were withdrawn from the market in 2003 and 2001
respectively, and can no longer be upgraded. Support for the operating systems now in
use was discontinued in 2005. Finally, in order to utilize more recent versions of our
H.T.E. software, both machines need to be on version 5R3, which is not supported by our
current AS/400 operating systems. $134,400 is requested in this budget to fund the
replacement of these two machines.
Water and Sewer. Significant additions to the water and sewer fund include:
o Sewer rehabilitation program - $300,000
o Water meter change out program - $39,325
o Fire hydrant spacing program - $29,497
The City is a service organization, and as such, the historical philosophy of the City indicates that
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. The FY07 Proposed Budget includes $136,115
to provide 3% merit funding in this budget. No Cost Of Living Adjustments are “across
the board” pay increases are included in this budget.
o Four full-time and two part-time positions are proposed in this budget. You will see
that Staff attempted to address needs across the City, but has emphasized public
safety by requesting three full-time and one part-time position for the Police
Department and Fire Marshal. The remaining positions are a laborer in Community
Services and a part-time position in the City Manager’s Office. This last part-time
position is dependent on future decisions made by Council. These include the decision
to begin televising City Council meetings and, if Council decides to do so, how to
accomplish this. An additional $24,500 has been included in this budget to purchase
video equipment needed to record Council meetings and put them on the City’s PEG TV
channel. More information on this item will be provided to Council during the
upcoming work sessions and adjustments to the budget will be made, as needed. The
amounts below include salaries, benefits and any additional equipment required for the
new employee.
Police Officer III (Includes vehicle) - $113,398
Assistant Fire Marshal (Includes vehicle) - $111,430
Laborer - $37,047
Records Clerk - $50,754
Public Safety Officer - $21,276
Media Technician - $25,000
o Employee health insurance continues to rise. The City’s insurance provider, United
Healthcare, offered a renewal with a roughly 13% increase. The impact of the 13%
increase is $58,014 for the General Fund and $7,640 for Water and Sewer.
The proposed budget includes funding for new infrastructure, programs and people, as mentioned
above. In addition, the proposed budget has been adjusted to provide funding for several
operational resources in which the City has seen extraordinary cost increases.
o Purchased water for the Southeast Water Purification plant - $51,000
o Blackhawk wastewater contract with the Gulf Coast Waste Disposal Authority - $71,000
8
o Electricity - $61,765
o Mowing Contract - $42,500
Budgets across all City departments have been greatly impacted with the cost of fuel reaching
all-time high prices. To help recognize this impact, the general fund has been increased by
$25,572. The water and sewer fund has also been increased, in the amount of $8,430. This is
a 21% increase from FY06. Although not huge amounts, these are important adjustments.
The Budget office will continue to monitor the price of fuel to ensure service delivery is not
impacted during the upcoming year.
An extremely significant change in the City’s relationship with the Friendswood Volunteer Fire
Department (FVFD) began in FY04-05. We are now going into the third year of a contract that
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 City utility bill go to) to assist in the replacement
of capital equipment. This fee is projected to be approximately $25,000 for 2006-07.
In addition, included in the FY07 Proposed Budget are some of the requests from the FVFD:
o Wage increase for day crew - $15,600
o Day crew protective equipment - $10,000
o Market salary increase for Captain - $8,000
o Conversion of part time paramedic position to full time - $13,000
o Increase for cost of drugs and medical supplies - $8,000
o The FVFD has also requested an additional fire engine for the City’s 4th fire station that is
currently being designed. This request totals $375,000 and is not included in this
budget. However, should Council approve the request, we can accommodate this by
utilizing short-term financing.
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
9
10
Guide to Use of the Budget
The primary purpose of this document is to plan both the operating and capital improvement
expenditures in accordance with the policies of the City of Friendswood. By adoption of this
budget, the City Council establishes the level of services to be provided, the amount of taxes and
utility rates to be charged and the various programs and activities to be provided.
The Introduction section includes the City Manager’s budget message with revenue and fund
balance trend charts and graphs; City Council mission statement and strategic goals; fiscal year
fact sheet; budget calendar; and information on the City of Friendswood.
The Summary Schedule section includes summary schedules for FY05 actual; FY06 original
budget; FY06 amended budget; year to date 6/30/06 actual expenditures; year-end estimate for
FY06; and FY07 adopted budget data. This section includes budgeted revenues and expenditures,
designed to provide readers with a broad overview of the City’s budget. Pie charts and a budget
summary schedule lead off this section and depict all revenues by classification and expenditures
by functions, including governmental and business related activities. Governmental activities
include most of the City’s basic services (general government, public safety, community
development, public works and community services.) Business-type activities include the City’s
water and sewer system. Included is an overview of revenues and expenditures by fund.
Additional schedules presented in this section are estimated tax valuations, tax levy and tax rate,
including graphs; sales tax revenue comparison; tax and revenue debt service summary
schedules; governmental grants and service fees schedule; and, interfund transfers schedule.
The Fund Summary schedule provides the revenues, expenditures and ending fund balance for
the City’s six governmental funds as well as enterprise funds. Governmental funds are General
Fund, Police Investigation Fund, Fire/EMS Donation Fund, Park Land Dedication Fund, Tax Debt
Service Fund, General Obligation Bond Construction Funds. Enterprise funds are Water and
Sewer Operation Fund, Water and Sewer CIP/Impact Fee Funds, and Water and Sewer Revenue
Debt Service Fund. Additional proprietary funds are Vehicle Replacement Fund, 1776 Park Trust
Fund, Playground Fund, and Court Technology/Security Fund. A description of each fund
precedes the fund schedules and includes the basis of budgeting.
The next section is entitled Departmental Budgets. Each department includes: (1) department
narrative, goals, objectives and measures; (2) department summary with department totals
across all funds and an organizational chart depicting the department structure. The general
ledger account number segment for fund, department and division accounts are included on all
department organization charts for cross-reference to the detail division budgets.
Following this section is the Capital Improvement Program section for the current adopted
budget year by fund and project as well as the detail by object account. In some instances major
maintenance and repair items are included as projects.
The tax and revenue Debt Service section contains summary schedules and payment schedules
for each bond issue.
The Appendices contains several schedules. Among these, are the Ordinances and Policies,
supplemental request recommendations and personnel schedules, detail revenue schedules by
fund and account element/object and the glossary.
11
Vision & Mission Statements, Guiding Principles, Council Philosophy,
and Strategic Goals
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
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.
12
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.
13
Budget Calendar
January Develop budget materials.
February Review proposed budget calendar.
March Review preliminary budget priorities.
April Review compensation and benefits plan.
Budget Kick-Off.
Discuss budget process with Council.
May Departments develop Proposed Budget and submit to Finance.
June Review of departmental budgets.
Review of rate structures.
Identify budget priorities.
Budget discussion with Council.
July Prepare Proposed Budget.
August Present Proposed Budget to Council.
Review Proposed Operating and Capital Improvement Program.
September Public Hearing on Proposed Budget.
Council adoption on FY07 Budget.
Council adoption of tax rate.
October Review final budget.
November Reviews and special projects.
Monitor budget.
December Reviews and special projects.
Monitor budget.
14
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 34,719 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 195.88 fulltime equivalent employees. The City’s police
protection is provided by 50 sworn officers. The City’s fire protection is contracted with the
Friendswood Volunteer Fire Department with a volunteer staff of 106 and 34 part-time paid staff
working from three City owned and equipped fire stations. The City’s Public Works department
maintains 150 miles of paved streets, 1.09 of unpaved streets, 85 miles of storm sewer and
153miles of water and sewer mains with 34 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 281,060 in 2005
Over 17,900 youth attended programs during 2005. The City is served by two school districts;
Friendswood Independent School District and Clear Creek Independent School District.
15
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.
16
CITY OF FRIENDSWOOD
ORGANIZATIONAL CHART
BOARDS, COMMITTEES
COMMISSIONS
CITY
SECRETARY
CITY
ATTORNEY
ADMINISTRATIVE
SERVICES
POLICE FIRE MARSHAL
EMERGENCY MGMT
COMMUNITY
DEVELOPMENT
PUBLIC
WORKS
COMMUNITY
SERVICES
ECOMONIC
DEVELOPMENT
CITY
MANAGER
MUNICIPAL
JUDGE
MAYOR AND
COUNCIL
CITIZENS
OF FRIENDSWOOD
17
FY07 Budgeted Revenues
Property Taxes
41%
Fines
3%
Charges for Services
32%
Intergov't
1%
Permits and Licenses
2%Franchise
4%
Sales Tax
12%
Misc. Receipts
2%
VRF
1%
Interest
2%
FY07 Budgeted Expenditures
General Government
15%
Public Safety
27%
Community Services
11%Vehicle Replacement
Fund
2%
Capital Improvements
6%
Debt Service
14%
Public Works
21%
Community
Development
4%
18
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
REVENUES
Taxes $15,779,128 $15,054,670 $15,054,670 $13,399,298 $15,549,394 $16,237,657
Permits and Licenses 498,088 491,300 491,300 361,867 469,681 506,200
Intergovernmental Revenues 985,339 381,086 402,113 296,255 425,802 231,576
Charges for Services 8,361,987 8,595,408 8,595,408 4,606,322 8,752,308 9,210,100
Fines 1,106,423 869,105 869,105 743,793 998,098 949,708
Interest 482,933 209,900 209,900 727,918 873,527 495,367
VRF Reimbursements 315,821 289,370 289,370 291,127 291,127 420,770
Miscellaneous Receipts 8,946,739 476,340 476,340 527,875 709,436 455,650
Total Revenues $36,476,458 $26,367,179 $26,388,206 $20,954,455 $28,069,373 $28,507,028
EXPENDITURES
General Government $3,713,422 $3,896,540 $4,099,375 $2,422,101 $3,897,861 $3,997,650
Public Safety 7,127,976 6,889,351 6,942,499 4,441,323 6,969,016 7,351,114
Community Development 984,743 1,162,188 1,166,688 656,060 1,084,212 1,188,627
Public Works 5,187,903 5,719,062 5,751,519 3,043,247 5,599,313 5,817,615
Community Services 2,634,927 2,774,307 2,787,243 1,578,731 2,695,184 3,118,789
Vehicle Replacement Fund 144,254 270,560 270,560 154,943 270,560 416,985
Capital Improvements 8,188,444 1,340,000 3,072,620 3,286,569 5,397,848 1,546,822
Debt Service 2,765,078 3,929,861 3,168,195 2,268,573 2,871,025 3,885,835
Total Expenditures $30,746,748 $25,981,869 $27,258,699 $17,851,547 $28,785,019 $27,323,437
Budget Summary
Fund Summary
19
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
REVENUES
General Fund $17,664,365 $15,741,324 $15,762,351 $13,919,926 $16,697,379 $16,983,684
Police Investigation Fund 17,189 0 0 22,404 22,404 1,100
Fire/EMS Donation Fund 265,482 80,572 80,572 151,481 220,621 85,222
Park Land Dedication Fund 48,697 80,100 80,100 40,041 51,241 44,000
Playground Equipment Fund 1,471 0 0 23 23 20
Hazard Mitigation Fund 0 0 0 0 0 0
Tax Debt Service Fund 1,538,991 1,466,870 1,466,870 1,505,700 1,525,169 1,463,519
GO Bond Construction Funds 8,088,452 0 0 235,195 235,195 0
Vehicle Replacement Fund 328,562 289,370 289,370 300,892 300,892 421,770
Water & Sewer Fund 8,043,742 7,941,190 7,941,190 4,397,336 8,459,320 8,563,450
Court Security/Technology Fund 0 0 0 0 0 56,738
2001 Water & Sewer Bond
Construction Fund 1,260 0 0 2,711 2,711 0
2006 Water & Sewer Bond
Construction Fund -1,151 0 0 -6,171 -6,171 0
Water & Sewer CIP/Impact Fee
Funds 448,065 767,753 767,753 357,921 533,593 861,850
Water & Sewer Revenue Debt
Service Fund 30,627 0 0 26,309 26,309 25,000
1776 Park Trust Fund 705 0 0 687 687 675
Total Revenues $36,476,458 $26,367,179 $26,388,206 $20,954,455 $28,069,373 $28,507,028
EXPENDITURES
General Fund $17,650,188 $16,742,392 $17,957,576 $9,940,795 $17,451,148 $17,763,288
Police Investigation Fund 3,354 17,013 17,013 12,555 17,013 5,000
Fire/EMS Donation Fund 404,051 80,572 80,572 150,324 215,000 108,720
Tax Debt Service Fund 972,922 1,466,870 1,466,870 970,755 1,169,700 1,410,820
GO Bond Construction Funds 4,674,078 0 549,342 2,277,337 2,501,016 0
Vehicle Replacement Fund 144,254 270,560 270,560 154,943 270,560 416,985
Water & Sewer Fund 4,933,900 5,022,043 5,150,773 2,940,234 5,268,116 5,170,301
Court Security/Technology Fund 0 0 0 0 0 53,880
2001 Water & Sewer Bond
Construction Fund 252,418 0 0 0 0 0
2006 Water & Sewer Bond
Construction Fund 0 0 145,240 187,358 271,713 0
Water & Sewer Revenue
Debt Service Funds 1,711,583 2,382,419 1,620,753 1,217,246 1,620,753 2,394,443
Total Expenditures $30,746,748 $25,981,869 $27,258,699 $17,851,547 $28,785,019 $27,323,437
Totals exclude fund balance, reserves and interfund transfers.
Revenues and Expenditures by Fund
20
Net Assessed Value, estiamted as of July 25, 2006 $2,011,630,820
Divided by 100 100
Rate Base $20,116,308
Tax Rate 0.5821
Estimated Total Tax Levy $11,708,758
Estimated Collection Rate 100%
Adjusted Tax Collections, 2006-2007 $11,708,758
Percent
Total Increase
Fiscal Taxable Over
Year Tax Assessed Homestead Tax Total Prior
Ending Year Value Exemption Rate Tax Levy Year
1996-97 1996 $941,679,232 20%$0.6045 $5,692,451
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%
2006-07 2006 $2,011,630,820 20%$0.5821 $11,708,758 5.3%
TAXABLE VALUE AND LEVY COMPARISON
ESTIMATED AD VALOREM TAX COLLECTIONS - CURRENT ROLL
21
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 $0.5120 $0.0701 $0.5821
Tax Rate Comparison
0.0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
19961997199819992000200120022003200420052007General
Fund
Debt
Service Fund
22
FYE PRINCIPAL INTEREST TOTAL
2007 595,496 814,324 1,409,820
2008 929,555 781,632 1,711,187
2009 1,435,000 725,915 2,160,915
2010 1,510,000 658,006 2,168,006
2011 675,000 606,806 1,281,806
2012 705,000 576,318 1,281,318
2013 730,000 547,881 1,277,881
2014 755,000 518,229 1,273,229
2015 785,000 487,068 1,272,068
2016 815,000 454,347 1,269,347
2017 850,000 419,808 1,269,808
2018 885,000 383,286 1,268,286
2019 920,000 345,673 1,265,673
2020 960,000 306,828 1,266,828
2021 1,000,000 265,828 1,265,828
2022 1,045,000 222,745 1,267,745
2023 1,100,000 177,298 1,277,298
2024 1,140,000 129,514 1,269,514
2025 1,195,000 79,401 1,274,401
2026 1,240,000 26,836 1,266,836
Total 19,270,052 8,527,738 27,797,790
Tax Debt Service to Maturity
0.0
0.5
1.0
1.5
2.0
2.5
20072008200920102011201220132014201520162017201820192020202120222023202420252026MillionsPRINCIPAL INTEREST
23
FYE PRINCIPAL INTEREST TOTAL
2007 890,000 1,500,443 2,390,443
2008 730,000 1,461,738 2,191,738
2009 265,000 1,436,765 1,701,765
2010 265,000 1,421,940 1,686,940
2011 1,190,000 1,384,403 2,574,403
2012 1,245,000 1,325,710 2,570,710
2013 1,305,000 1,267,690 2,572,690
2014 1,365,000 1,206,600 2,571,600
2015 1,430,000 1,142,403 2,572,403
2016 1,500,000 1,074,824 2,574,824
2017 1,570,000 1,003,730 2,573,730
2018 1,645,000 928,843 2,573,843
2019 1,720,000 850,143 2,570,143
2020 1,805,000 767,668 2,572,668
2021 1,820,000 682,440 2,502,440
2022 1,390,000 608,175 1,998,175
2023 1,455,000 544,163 1,999,163
2024 1,520,000 477,225 1,997,225
2025 1,590,000 407,250 1,997,250
2026 1,665,000 334,013 1,999,013
2027 1,740,000 257,400 1,997,400
2028 1,820,000 177,300 1,997,300
2029 1,905,000 93,488 1,998,488
2030 1,125,000 25,313 1,150,313
Total 32,955,000 20,379,661 53,334,661
Revenue Debt Service To Maturity
-
0.5
1.0
1.5
2.0
2.5
3.0
200720082009201020112012201320142015201620172018201920202021202220232024202520262027202820292030MillionsPRINCIPAL INTEREST
24
FY07
Month of FY03 FY04 FY05 FY06 Adopted
Receipt Actual Actual Actual Estimate Budget
December 218,354 241,222 222,578 248,077 256,169
January 169,078 214,545 214,129 240,675 248,526
February 315,127 323,722 390,944 415,820 429,384
March 182,430 187,021 230,268 249,130 257,256
April 182,524 186,812 192,020 233,875 241,504
May 282,193 280,314 317,902 371,575 383,695
June 226,058 216,642 197,273 241,435 249,310
July 232,257 188,515 226,112 187,865 193,993
August 313,953 295,778 365,640 302,744 312,619
September 221,975 213,135 236,116 300,195 309,987
October 221,029 204,535 252,230 194,362 200,702
November 310,093 281,048 353,924 267,237 275,954
Total $2,875,071 $2,833,289 $3,199,136 $3,252,990 $3,359,100
Sales Tax Revenue Comparison
FY03 through FY07
25
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 several governmental funds. All governmental funds are budgeted and are
presented separately. Each fund schedule includes revenues and expenditures for FY05 actual;
FY06 Original and Amended budgets as well as year-to-date actual thru June; and the FY07
Adopted Budget. The General Fund and Capital Projects Fund are considered to be major funds.
The other funds are non-major funds. The funds and a short description are listed below.
Additional detail information about each fund is presented prior to each fund schedule.
General Fund
The General Fund is a governmental fund used to account for the resources used to finance the
fundamental operations of the City. It is the basic fund of the City and covers all activities for
which a separate fund has not been established. Governmental activities include most of the
City’s basic services, (general government, public safety, community development and public
works and 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 five Special
Revenue Funds.
Police Investigation Fund
Fire/EMS Donation Fund
Park Land Dedication Fund
Park Playground Equipment Fund
Court Security/Technology Fund
Tax Debt Service Fund
The Tax Debt Service Fund is a governmental fund used to account for property taxes levied for
payment of principal and interest on general long-term debt of the City.
Capital Project Funds
The Capital Project Funds are governmental funds used to account for proceeds of the sale of
Texas Permanent Improvement Bonds.
1776 Park Trust Fund
This fund was established in fiscal year 1979-80 to account for 1776 Park assets held by the City in a
trustee capacity. The 1776 Park land was donated to the City, along with $10,000. The funds are
invested and the interest earned is used to maintain and/or make improvements to the park.
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.
26
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
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
27
General Fund
The General Fund accounts for the resources used to finance the fundamental
operations of the City. It is the basic fund of the City and covers all activities for
which a separate fund has not been established. The basis of budgeting for the
General Fund is modified accrual and is the same as the basis of accounting used in
the Comprehensive Annual Financial Report. The principal sources of revenue of the
General Fund include property taxes, sales and use taxes, franchise taxes, fines and
forfeitures, permits and fees, and charges for services. Expenditures include general
government, public safety, community development, public works and community
services.
28
FY 05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
REVENUES
Property Tax $9,896,020 $9,647,300 $9,647,300 $9,553,988 $9,647,300 $10,298,938
Sales Tax 3,199,136 2,800,000 2,800,000 1,761,938 3,252,890 3,359,100
Franchise 1,176,461 1,130,500 1,130,500 621,857 1,171,334 1,158,800
Mixed Drink 11,490 10,000 10,000 8,814 11,000 11,000
Licenses and Permits 498,088 491,300 491,300 361,867 469,681 506,200
Intergovernmental Revenue 985,339 381,086 402,113 296,255 425,802 231,576
Charges for Services 177,218 143,800 143,800 107,505 156,085 154,900
Fines and Forfeitures 1,106,423 869,105 869,105 743,793 998,098 892,970
Interest Earned 248,271 157,500 157,500 293,230 375,632 249,072
Other 363,420 110,733 110,733 170,214 189,092 121,128
Asset Disposition 2,500 0 0 465 465 0
Total Revenues $17,664,365 $15,741,324 $15,762,351 $13,919,926 $16,697,379 $16,983,684
EXPENDITURES
Mayor & Council $36,170 $66,376 $57,338 $55,099 $55,150 $172,119
City Secretary 287,823 288,533 297,595 189,095 305,499 382,690
City Manager 824,881 784,715 866,771 503,602 894,037 669,470
Administrative Services 2,285,293 2,437,291 2,558,046 1,481,082 2,326,433 2,452,326
Police 5,123,212 5,432,587 5,450,947 3,466,960 5,359,352 5,832,512
Friendswood Volunteer Fire Dept 781,999 888,529 888,529 661,401 890,478 943,129
Fire Marshal 895,933 551,222 586,010 230,655 567,745 488,445
Comm. Dev./Public Works 167,937 176,489 176,489 74,680 133,997 0
Community Development 802,626 963,225 967,725 538,814 893,315 947,670
Public Works 1,288,588 1,429,118 1,429,118 686,227 1,376,035 1,578,138
Community Services 2,634,927 2,774,307 2,787,243 1,578,731 2,695,184 3,118,789
$15,129,390 $15,792,392 $16,065,811 9,466,346 $15,497,225 $16,585,288
Streets $487,196 $800,000 $1,058,249 $222,441 $1,058,249 $800,000
Drainage 929,633 0 5,700 4,500 5,700 0
Parks 22,806 150,000 185,112 158,865 184,727 0
Facility 1,081,162 0 642,704 88,643 705,247 378,000
Total Improvements 2,520,798 950,000 1,891,765 474,449 1,953,923 1,178,000
Total Expenditures $17,650,188 $16,742,392 $17,957,576 $9,940,795 $17,451,148 $17,763,288
Operating Transfers In 923,361 775,074 775,074 516,716 775,074 867,616
Increase (Decrease) Fund Balance 937,539 (225,994) (1,420,151) 4,495,847 21,305 88,012
Beginning Fund Balance $6,606,501 $7,544,040 $7,544,040 $7,544,040 $7,544,040 $7,565,345
Ending Fund Balance $7,544,040 $7,318,046 $6,123,889 $12,039,887 $7,565,345 $7,653,357
*
* Projected fund balance at September 30, 2007 is $7.6 million. $394,839 is designated and reserved.
Undesignated fund balance is $7.26 million, which includes a 90-day operating reserve of $4.38
million, as set forth in the City's financial policies. The reserve is designed "to protect the City's
creditworthiness as well as its financial position from unforeseeable emergencies." The policies
state that "additional undesignated funds will be allowed to accumulate in a fund designated
for future General Fund capital improvements."
General Fund
Fund Summary
Total Operations
29
Special Revenue Funds
These funds are used to account for the proceeds of specific revenue sources that are
legally restricted to financing specific purposes. The basis of budgeting for all Special
Revenue Funds is the modified accrual method and is the same as the basis of
accounting used in the Comprehensive Annual Financial Report. The following describes
the various types of Special Revenue Funds used by the City:
Police Investigation Fund
This fund is used to account for revenues that are restricted to police investigation
expenditures.
Fire/EMS Donation Fund
This fund is used to account for revenues that are restricted for Fire/EMS capital outlays
and debt repayments. The principal sources of revenues are donations received from
residents and proceeds from the sale of capital equipment. The revenues are used to
purchase fire trucks, ambulances and other 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 Fund
This fund is used to account for receipts from donations to construct a new playground 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.
Court Security/Technology Fund
In 1999, the State Legislature authorized a Court Technology and Court Security Fee for
Municipal Court fines. Those who pay citations at the Friendswood Municipal Court
contribute to these fees. The fees can be used to fund court related security and
technology projects.
30
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06 YTD
Actual
6/30/06
FY06 Year
End
Estimate
FY07
Adopted
Budget
REVENUES
Federal Government $9,761 $0 $0 $19,293 $19,293 $0
State Government - - - 1,878 1,878 -
Miscellaneous Receipts 6,493 - - - - -
Interest 935 - - 1,233 1,233 1,100
Total Revenues $17,189 $0 $0 $22,404 $22,404 $1,100
EXPENDITURES
Public Safety
Police
Criminal Investigations $3,354 $17,013 $17,013 $12,555 $17,013 $5,000
Total Expenditures $3,354 $17,013 $17,013 $12,555 $17,013 $5,000
Increase (Decrease) in Fund Balance 13,835 (17,013) (17,013) 9,849 5,391 (3,900)
Beginning Fund Balance $25,445 $39,280 $39,280 $39,280 $39,280 $44,671
Ending Fund Balance $39,280 $22,267 $22,267 $49,129 $44,671 $40,771
Fund Summary
Police Investigation Funds
31
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD Actual
6/30/06
FY06 Year
End
Estimate
FY07
Adopted
Budget
REVENUES
Donations $213,381 $80,572 $80,572 $145,860 $215,000 $80,572
Interest 3,098 - - 676 676 650
Reimbursements 45,048 - - - - -
Asset Disposition 3,955 - - 4,945 4,945 4,000
$265,482 $80,572 $80,572 $151,481 $220,621 $85,222
EXPENDITURES
Public Safety $323,478 $0 $0 $69,752 $134,428 $28,148
Debt Service 80,573 80,572 80,572 80,572 80,572 80,572
Total Expenditures $404,051 $80,572 $80,572 $150,324 $215,000 $108,720
Increase (Decrease) in Fund Balance (138,569) - - 1,157 5,621 (23,498)
Beginning Fund Balance $176,446 $37,877 $37,877 $37,877 $37,877 $43,498
Ending Fund Balance $37,877 $37,877 $37,877 $39,034 $43,498 $20,000
Fire/EMS Donation Fund
Total Revenues
Fund Summary
32
FY05
Actual
FY06 Original
Budget
FY06
Amended
Budget
FY06
YTD Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
REVENUES
Neighborhood Parks Fees $0 $0 $0 $832 $832 $0
Community Parks Fees 42,300 80,100 80,100 34,500 45,700 40,000
Interest Earned 6,397 $0 $0 4,709 4,709 4,000
$48,697 $80,100 $80,100 $40,041 $51,241 $44,000
EXPENDITURES
Operating Transfers Out $160,000 $0 $0 $0 $0 $0
$160,000 $0 $0 $0 $0 $0
Increase (Decrease) in Fund Balance (111,303) 80,100 80,100 40,041 51,241 44,000
Beginning Fund Balance $209,338 $98,035 $98,035 $98,035 $98,035 $149,276
Ending Fund Balance $98,035 $178,135 $178,135 $138,076 $149,276 $193,276
Fund Summary
Parkland Dedication Fund
Total Revenues
Total Expenditures
33
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
REVENUES
1,457 $0 $0 $0 $0 $0
14 $0 $0 23 23 20
Total Revenues $1,471 $0 $0 $23 $23 $20
EXPENDITURES
$0 $0 $0 $0 $0 $0
Total Expenditures $0 $0 $0 $0 $0 $0
Increase (Decrease) in Fund Balance 1,471 0 0 23 23 20
Beginning Fund Balance 0 1,471 1,471 1,471 1,471 1,494
Ending Fund Balance 1,471 1,471 1,471 1,494 1,494 1,514
Interest Earned
Operating Transfers Out
Park Playground Equipment Fund
Fund Summary
Donations
34
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
REVENUES
Court Technology Fee $0 $0 $0 $0 $0 $32,393
Court Security Fees - - - - - 24,345
Total Revenues $0 $0 $0 $0 $0 $56,738
EXPENDITURES
Court Technology Projects $0 $0 $0 $0 $0 $53,880
Court Security Projects $0 $0 $0 $0
Total Expenditures $0 $0 $0 $0 $0 $53,880
Increase (Decrease) in Fund Balance - - - - - 2,858
Beginning Fund Balance $0 $0 $0 $0 $0 $129,882
Ending Fund Balance $0 $0 $0 $0 $0 $132,740
Court Security/Technology Fund
Fund Summary
35
Tax Debt Service Fund
The Tax Debt Service Fund is used to account for property taxes levied for payment of
principal and interest on all general long-term debt of the City. The basis of budgeting
for the Tax Debt Service Fund is the modified accrual method and is the same as the
basis of accounting reported in the Comprehensive Annual Financial Report.
Debt Limits
The City and various other political subdivisions of government which overlap all or a
portion of the City are empowered to incur debt to be paid from revenues raised or to be
raised by taxation against all or a portion of property within the City. Article XI, Section
5 of the Texas Constitution, provides for an overall limitation for Home Rule Cities of
$2.50 per $100 assessed valuation.
The Attorney General of Texas follows a policy, with respect to Home Rule Cities which
have 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 $.701 per $100 of net assessed value at 100%
collection rate.
36
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
REVENUES
Ad Valorem Taxes $1,496,021 $1,466,870 $1,466,870 $1,452,701 $1,466,870 $1,409,819
Interest 42,970 - - 52,999 58,299 53,700
$1,538,991 $1,466,870 $1,466,870 $1,505,700 $1,525,169 $1,463,519
EXPENDITURES
Debt Service
Principal $394,363 $612,816 $612,816 $549,545 $549,545 $595,496
Interest $578,259 854,054 854,054 420,910 619,555 814,324
Fiscal Agent Fees 300 0 0 300 600 1,000
Bond Issuance Costs 0 0 0 0 0 0
Total Expenditures $972,922 $1,466,870 $1,466,870 $970,755 $1,169,700 $1,410,820
566,069 0 0 534,945 355,469 52,699
Beginning Fund Balance $829,701 $1,395,770 $1,395,770 $1,395,770 $1,395,770 $1,751,239
Ending Fund Balance $1,395,770 $1,395,770 $1,395,770 $1,930,715 $1,751,239 $1,803,938
Increase (Decrease) in Fund
Balance
Total Revenues
Tax Debt Service Fund
Fund Summary
37
Capital Project Fund
The Capital Project Fund is used to account for proceeds on the sale of Texas
Permanent Improvement Bonds. The bonds, in the amount of $20,085,000, were
approved by voter election on February 1, 2003 to fund improvements for:
Public Safety Facilities $ 7,380,000
Drainage 5,575,000
Streets and Thoroughfares 4,055,000
Centennial Park 3,075,000
Total $20,085,000
The basis of budgeting for the Capital Projects Fund is the modified accrual method
and is the same as the basis of accounting used in the Comprehensive Annual
Financial Report.
38
Revenues
Interest Earned $64,229 $0 $0 $235,195 $235,195 $0
Bond Proceeds 8,024,223 0 0 0 0 0
Total Revenues $8,088,452 $0 $0 $235,195 $235,195 $0
Other Financing Sources
Transfers In $0 $0 $0 $0 $0 $0
Total Other Financing Sources $0 $0 $0 $0 $0 $0
Total Revenue & Finance Sources $8,088,452 $0 $0 $235,195 $235,195 $0
Expenditures
Capital Improvements
Public Works
Streets and Thoroughfares $259,284 $0 $0 $0 $0 $0
Drainage 2,658,625 0 155,343 122,085 154,442 0
Parks
Centennial Park 1,989,982 0 315,806 157,620 319,381 0
Facilities
New Fire Station #4 30,244 0 78,193 1,962,250 1,991,811 0
Public Safety Facilities -264,057 0 0 35,382 35,382 0
Total Expenditures $4,674,078 $0 $549,342 $2,277,337 $2,501,016 $0
General Obligation Funds
Fund Summary
FY05
Actual
FY06
Original
Budget
FY07
Adopted
Budget
FY06
Year End
Estimate
FY06
Amended
Budget
FY06
YTD Actual
6/30/06
39
1776 Park Trust Fund
This fund was established in fiscal year 1979-80 to account for 1776 Park assets held by
the City in a trustee capacity. The 1776 Park land was donated to the City, along with
$10,000. The funds are invested and the interest earned is used to maintain the park.
The 1776 Park Trust Fund basis of accounting is accrual. The basis of budgeting is
accrual with the following exceptions:
x Capital equipment and improvements are budgeted as an expense and
reclassified for reporting purposes.
x Depreciation is not budgeted.
40
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD Actual
6/30/06
FY06 Year
End
Estimate
FY07
Adopted
Budget
OTHER FINANCING SOURCES
$705 $0 $0 $687 $687 $675
$705 $0 $0 $687 $687 $675
NON-OPERATING EXPENSES
$0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0
Increase (Decrease) in Fund Balance 705 - - 687 687 675
Beginning Fund Balance 25,587 26,292 26,292 26,292 26,292 26,979
Ending Fund Balance $26,292 $26,292 $26,292 $26,979 $26,979 $27,654
Total Expenditures
1776 Park Improvements
1776 Park Trust Fund
Fund Summary
Interest Earned
Total Other Financing Sources
41
Enterprise Funds
The Enterprise Funds are used to budget for the acquisition, operation and maintenance
of governmental facilities and services that are entirely or predominantly self-supporting
by user charges. The operations of the water and sewer system are budgeted in several
funds but are accounted for in one Enterprise Fund in the Comprehensive Annual
Financial Report to reflect the results of operations similar to private enterprise.
The accrual basis of accounting is used for reporting purposes in the Comprehensive
Annual Financial Report, whereby revenues are recognized in the period in which they
are earned and expenses are recognized in the period in which they are incurred. The
basis of budgeting also uses the accrual basis with the following exceptions:
Capital equipment and improvements are budgeted as an expense and
reclassified for reporting purposes.
Depreciation is not budgeted
Debt Principal payments are budgeted as an expense and reclassified for
reporting purposes
Bond issuance costs are budgeted for the full amount in the year of the
bond sale and reclassifed for reporting purposes
Interfund transfers between the Enterprise Funds are budgeted as income
and expense and reclassified for reporting purposes
The budgeted Enterprise Funds include:
Water and Sewer Operation Fund
Water CIP/Impact Fee Fund
Sewer CIP/Impact Fee Fund
Water and Sewer Revenue Debt Service Fund
Water and Sewer Operation Fund
The Water and Sewer Operation Fund is used to budget income and expenses directly
related to operations of the water and sewer system The basis of budgeting is the
accrual basis with the following exceptions:
Capital equipment and improvements are budgeted as an expense and
reclassified for reporting purposes
Depreciation is not budgeted
Interfund transfers between the Enterprise Funds are budgeted as income
and expense and reclassified for reporting purposes
Water and Sewer Bond Construction Funds
The Water and Sewer Bond Construction Funds are used to account for proceeds on
the sale of water and sewer revenue bonds for system improvements. The basis of
budgeting uses the accrual basis with the following exceptions:
Capital equipment and improvements are budgeted as an expense and
reclassified for reporting purposes.
Depreciation is not budgeted.
Interfund transfers between the Enterprise Funds are budgeted as income
and expense and reclassified for reporting purposes.
42
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
OPERATING REVENUES
Water Revenues $4,324,850 $4,163,598 $4,163,598 $2,276,950 $4,472,190 $4,586,000
Sewer Revenues 3,417,741 3,524,657 3,524,657 1,867,206 3,594,973 3,611,500
Administrative Fees 171,212 153,500 153,500 117,238 184,021 168,900
Sale of Water Meters 35,030 41,385 41,385 27,665 39,750 40,000
Miscellaneous Receipts 13,228 9,000 9,000 1,375 3,800 0
Interest 78,380 0 0 0 0 0
$8,040,441 $7,892,140 $7,892,140 $4,290,434 $8,294,734 $8,406,400
OPERATING EXPENSES
Administrative Services $279,255 $319,625 $319,625 $193,223 $316,742 $321,045
Community Development 182,117 198,963 198,963 117,246 190,897 240,957
Public Works
Public Works Administration 157,835 167,453 167,453 77,294 105,841 44,490
Water Operations 1,611,812 1,826,693 1,858,050 1,008,483 1,822,484 1,936,401
Sewer Operations 1,818,388 1,972,619 1,973,719 1,082,576 1,994,902 2,107,525
Utility Customer Service 143,343 146,690 146,690 103,846 155,913 151,061
Public Works 3,731,378 4,113,455 4,145,912 2,272,199 4,079,140 4,239,477
$4,192,750 $4,632,043 $4,664,500 $2,582,668 $4,586,779 $4,801,479
3,847,691 3,260,097 3,227,640 $1,707,766 3,707,955 3,604,921
NON-OPERATING
REVENUES (EXPENSES)
Interest Earned $0 $48,000 $48,000 $106,902 $163,536 $156,000
Rental Revenue 0 1,050 1,050 0 1,050 1,050
Capital Improvements (741,150) (390,000) (486,273) (347,425) (671,196) (368,822)
Operating Transfers In/(Out) (1,959,636) (1,922,111) (1,160,445) (902,087) (4,660,445) (2,398,039)
Reserves 3,301 0 0 (10,141) (10,141) 0
Total Non Operating ($2,697,485) ($2,263,061) ($1,597,668) ($1,152,751) ($5,177,196) ($2,609,811)
Net Income 1,150,206 997,036 1,629,972 555,015 (1,469,241) 995,110
Beginning Retained Earnings $5,912,249 $7,062,455 $7,062,455 $7,062,455 $7,062,455 $5,593,214
Ending Retained Earnings $7,062,455 $8,059,491 $8,692,427 $7,617,470 $5,593,214 $6,588,324
*
*The projected retained earnings at September 30, 2007 is $6.58 million. This includes a 90-day operating
reserve of $1.87 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." This balance includes $3.5 million that will be used to acquire additional capacity in the
Southeast Water Purification Plant in lieu of issuing additional debt.
Water and Sewer Operation Fund
Fund Summary
Total Revenues
Operating Income
Total Expenditures
43
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06 YTD
6/30/06
FY06 Year
End
Estimate
FY07
Adopted
Budget
NON-OPERATING REVENUES
Interest Earned $1,260 $0 $0 $2,711 $2,711 $0
Transfers from Bond Construction Funds:
1999 Water and Sewer Bond 38,037 - - - - -
2000 Water and Sewer Bond 44,243 - - - - -
Total Revenues $83,540 $0 $0 $2,711 $2,711 $0
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Distribution System Improvements $18,813 $0 $0 $0 $0 $0
Collection System Improvements 233,605 - - - - -
Total Capital Financing Activities $252,418 $0 $0 $0 $0 $0
Increase (Decrease) in Fund Balance ($168,878) $0 $0 $2,711 $2,711 $0
Beginning Fund Balance $177,053 $8,175 $8,175 $8,175 $8,175 $10,886
Ending Fund Balance $8,175 $8,175 $8,175 $10,886 $10,886 $10,886
2001 Water and Sewer Bond Construction Fund
Fund Summary
44
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
NON-OPERATING REVENUES
Interest Earned ($1,151) $0 $0 ($6,171) ($6,171) $0
($1,151) $0 $0 ($6,171) ($6,171) $0
CAPITAL FINANCING ACTIVITIES
Capital Improvements
Public Works
Distribution System Improvemen $0 $0 $20,797 $14,538 $20,797 $0
Collection System Improvements 0 0 124,443 172,820 250,916 0
$0 $0 $145,240 $187,358 $271,713 $0
Net Income ($1,151) $0 ($145,240) ($193,529) ($277,884) $0
Beginning Retained Earnings ($131,869) ($133,020) ($133,020) ($133,020) ($133,020) ($410,904)
Ending Retained Earnings ($133,020) ($133,020) ($278,260) ($326,549) ($410,904) ($410,904)
*A reimbursement resolution was approved by council authorizing these expenditures
prior to issuance of the bonds.
Total Revenues
2006 Water and Sewer Bond Construction Fund
Fund Summary
Total Expenditures
45
Water and Sewer CIP/Impact Fee Funds
The Water and Sewer CIP/Impact Fee Funds are used to account for impact fees
assessed and collected on new development. The impact fees are transferred to the
Water and Sewer Revenue Debt Service Fund to make principal and interest payments
on the water and sewer revenue debt issued to construct new water system
improvements. The basis of budgeting also uses the accrual basis with the following
exceptions:
Interfund transfers between the Enterprise Funds are budgeted as income
and expense and reclassified for reporting purposes
Water CIP/Impact Fee Fund
The Water CIP/Impact Fee Fund is used to account for impact fees assessed and
collected on new development. The impact fees are transferred to the Water and Sewer
Revenue Debt Service Fund to make principal and interest payments on the Water
Revenue Debt issued to construct new water system improvements.
Sewer CIP/Impact Fee Fund
The Sewer CIP/Impact Fee Fund is used to account for impact fees assessed and
collected on new development. The impact fees are transferred to the Water and Sewer
Revenue Debt Service Fund to make principal and interest payments on the Sewer
Revenue Debt issued to construct new sewer system improvements.
46
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06 YTD
Actual
6/30/06
FY06 Year
End
Estimate
FY07
Adopted
Budget
NON-OPERATING REVENUES
Impact Fees $293,260 $505,164 $505,164 $234,842 $350,254 $567,600
Interest 1,840 1,600 1,600 1,045 1,446 1,350
Total Non-Operating Revenues $295,100 $506,764 $506,764 $235,887 $351,700 $568,950
NON-OPERATING EXPENSES
Operating Transfers Out 339,088 517,335 517,335 258,668 352,928 570,000
Total Non-Operating Expenses $339,088 $517,335 $517,335 $258,668 $352,928 $570,000
Net Income ($43,988)($10,571)($10,571)($22,781)($1,228)($1,050)
Beginning Retained Earnings $54,559 $10,571 $10,571 $10,571 $10,571 $9,343
Ending Retained Earnings $10,571 $0 $0 ($12,210)$9,343 $8,293
Water CIP/Impact Fee Fund
Fund Summary
47
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06 YTD
Actual
6/30/06
FY06 Year
End
Estimate
FY07
Adopted
Budget
NON-OPERATING REVENUES
Impact Fees $148,918 $258,189 $258,189 $119,819 $178,806 $290,100
Interest 4,047 2,800 2,800 2,215 3,087 2,800
Operating Transfers In - - - - - -
Total Revenues $152,965 $260,989 $260,989 $122,034 $181,893 $292,900
NON-OPERATING EXPENSES
Operating Transfers Out $173,543 $382,476 $382,476 $122,034 $296,538 $290,000
Total Expenditures $173,543 $382,476 $382,476 $122,034 $296,538 $290,000
Net Income ($20,578)($121,487)($121,487)$0 ($114,645)$2,900
Beginning Retained Earnings $142,065 $121,487 $121,487 $121,487 $121,487 $6,842
Ending Retained Earnings $121,487 $0 $0 $121,487 $6,842 $9,742
Sewer CIP/Impact Fee Fund
Fund Summary
48
Water And Sewer Revenue Debt Service Funds
The Water and Sewer Revenue Debt Service Fund is used to account for payment of
principal and interest on all enterprise fund general long-term debt of the City. The
basis of budgeting uses the accrual basis with the following exceptions:
Debt Principal payments are budgeted as an expense and reclassified for
reporting purposes
Bond issuance costs are budgeted for the full amount in the year of the
bond sale and reclassified for reporting purposes
Interfund transfers between the Enterprise Funds are budgeted as income
and expense and reclassified for reporting purposes
49
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06 YTD
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
NON-OPERATING REVENUES
Interest $30,627 $0 $0 $26,309 $26,309 $25,000
Operating Transfers In 1,708,906 2,046,848 1,285,182 867,150 1,285,182 2,390,423
Total Revenues $1,739,533 $2,046,848 $1,285,182 $893,459 $1,311,491 $2,415,423
NON-OPERATING EXPENSES
Debt Service
Principal $748,230 $796,099 $796,099 $796,099 $796,099 $890,000
Interest 959,353 1,582,320 820,654 419,647 820,654 1,500,443
Fiscal Agent Fees 2,500 4,000 4,000 1,000 3,500 4,000
Issuance Costs 1,500 - - 500 500 -
Total Expenditures $1,711,583 $2,382,419 $1,620,753 $1,217,246 $1,620,753 $2,394,443
Net Income $27,950 ($335,571) ($335,571) ($323,787) ($309,262) $20,980
Beginning Retained Earnings $307,621 $335,571 $335,571 $335,571 $335,571 $26,309
Ending Retained Earnings $335,571 $0 $0 $11,784 $26,309 $47,289
Water and Sewer Revenue Debt Service Fund
Fund Summary
50
Vehicle Replacement Fund
This internal service fund established in fiscal year 2001-02 with startup funds, in the
amount of $120,188, borrowed from General Fund to be repaid in fiscal years 2002-03
and 2003-04. Ownership of all City vehicles was transferred from the departments to
the Vehicle Replacement Fund with the following exclusions:
1. Vehicles purchased for use by the Friendswood Volunteer Fire Department
2. Vehicles costing in excess of $50,000.
Criteria used to determine the replacement schedule is vehicle type, usage type, average
annual mileage and maintenance costs. Replacement schedule is as follows:
Life Vehicle Types
3 Police Patrol Vehicles
8 Police Non-Patrol
10 Cars, Light Trucks, SUVs
15 Heavy Duty Trucks, Vans,
Coaches
The Vehicle Replacement Fund basis of budgeting is accrual basis with the following
exceptions:
Capital equipment and improvements are budgeted as an expense and
reclassified for reporting purposes.
Depreciation is not budgeted
Interfund transfers between the Enterprise Funds are budgeted as income
and expense and reclassified for reporting purposes
51
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
OPERATING REVENUES
Department Lease Revenues $315,821 $289,370 $289,370 $291,127 $291,127 $420,770
Asset Disposition 11,430 0 0 3,610 3,610 0
Insurance Reimbursements 0 0 0 0 0 0
Interest 1,311 0 0 6,155 6,155 1,000
Total Revenues $328,562 $289,370 $289,370 $300,892 $300,892 $421,770
OPERATING EXPENSES
Vehicle Replacement Plan
Vehicle Equipment $144,254 $270,560 $270,560 $154,943 $270,560 $416,985
Total Expenditures $144,254 $270,560 $270,560 $154,943 $270,560 $416,985
Operating Income $184,308 $18,810 $18,810 $145,949 $30,332 $4,785
Beginning Retained Earnings $24,184 $208,492 $208,493 $208,492 $208,492 $238,824
Ending Retained Earnings $208,492 $227,302 $227,303 $354,441 $238,824 $243,609
Vehicle Replacement Fund
Fund Summary
52
Department City ID Number Year Fleet Scheduled Replacement Cost
Animal Control AC1 1999 Ford F150 24,408
Patrol MC3 1999 Ford Crown Victoria 22,391
Patrol P227 2003 Ford Crown Victoria 25,470
Patrol P229 2003 Ford Crown Victoria 25,470
Patrol P230 2003 Ford Crown Victoria 25,470
Patrol P231 2003 Ford Crown Victoria 25,470
Patrol P232 2003 Ford Crown Victoria 25,470
Patrol P233 2003 Ford Crown Victoria 25,470
Patrol P234 2003 Ford Crown Victoria 25,470
Patrol P235 2003 Ford Crown Victoria 25,470
Police $250,559
Drainage PW1 1997 Ford F150 19,102
Sewer U1 1994 Ford F350 36,414
Public Works $55,516
Fire Marshal 2007 Ford F150 Ext Cab 25,000
Patrol 2007 Ford Crown Victoria 45,610
Parks Operations 2007 Equipment Truck 40,300
Total New Fleet for the FY07 Adopted Budget $110,910
Total Fleet Replacement for FY07 $416,985
FY07 Adopted Fleet Replacement List
53
Mayor and Council
Mission Statement
It is the mission of the Council and staff of the City of Friendswood to provide the highest
level of service to our citizens at the greatest value.
Current Operations
The Mayor and City Council Members serve as the elected representatives of the citizens of
Friendswood. The Council establishes programs, policies and priorities for safe, efficient and
equitable operation of the City. The most significant programs are set during the annual
budget review process.
The Mayor and Council Members are volunteers who serve without compensation. Principal
budget appropriations in this portion of the budget are associated with education and efforts
to promote Friendswood interests.
Departmental Goals and Measures
Goal 1:
The goal of Mayor and Council is to conduct meetings according to State law, to discuss and
make decisions regarding the operation of the City.
Objective A:
Council Meetings
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Meetings Held 34 35 45 42
Action Items 21 25 25 140
Consent Items 132 136 136 140
Executive Sessions 10 12 12 13
Public Hearings 12 16 16 19
54
Mayor and Council
Department Summary
EXPENDITURE BY DIVISION
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Mayor and Council 36,170 66,376 57,338 43,099 55,150 172,119 200.2%
Department Total $36,170 $66,376 $57,338 $43,099 $55,150 $172,119 200.2%
EXPENDITURE BY CLASSIFICATION
Classification
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Salaries and Benefits 149 256 256 0 256 299 16.8%
Supplies 2,707 5,293 5,293 959 2,720 5,293 0.0%
Maintenance 000000 0
Services 33,314 60,827 51,789 42,140 52,174 166,527 221.5%
Capital Outlay 0000000.0%
Department Total $36,170 $66,376 $57,338 $43,099 $55,150 $172,119 200.2%
PERSONNEL SUMMARY BY DIVISION
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Mayor and Council 0.0 0.0 0.0 0.0 0.0 0.0 N/A
Department Total 0.0 0.0 0.0 0.0 0.0 0.0 N/A
55
MAYOR AND COUNCIL
CITIZENS OF
FRIENDSWOOD
MAYOR AND COUNCIL
001-0101-411
CITY
SECRETARY
CITY
ATTORNEY
LEGAL
MUNICIPAL
JUDGE
CITY
MANAGER
BOARDS, COMMITTEES
AND COMMISSIONS
56
Mayor and Council
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
48-40 WORKERS COMP INSURANCE $149 $256 $256 $0 $256 $299
Subtotal of PERSONNEL $149 $256 $256 $0 $256 $299
51-00 OFFICE SUPPLIES $673 $693 $693 $46 $220 $693
54-00 OPERATING SUPPLIES 2,034 2,534 2,534 913 2,500 2,534
58-00 OPERATING EQUIPMENT <$5,000 0 2,066 2,066 0 0 2,066
Subtotal of SUPPLIES $2,707 $5,293 $5,293 $959 $2,720 $5,293
71-10 LEGAL SERVICES $0 $0 $13,462 $12,531 $12,531 $130,700
73-22 LAW ENFORCEMENT INSURANCE 0 0 0 0 0 0
73-50 SURETY BONDS 0 0 0 0 0 0
74-00 OPERATING SERVICES 2,846 4,190 4,190 1,643 4,000 4,190
74-01 POSTAL AND COURIER SERVICES 0 0 0 0 0 0
75-10 TRAINING 3,960 5,197 1,715 3,035 3,035 1,715
75-20 TRAVEL REIMBURSEMENTS 2,872 19,058 6,285 2,367 6,000 6,285
75-30 MEMBERSHIPS 6,546 13,049 4,304 7,528 7,528 4,304
75-40 PUBLICATIONS 0 0 0 80 80 0
79-10 COMMUNITY EVENTS/PROGRAMS 17,090 19,333 21,833 14,956 19,000 19,333
Subtotal of SERVICES $33,314 $60,827 $51,789 $42,140 $52,174 $166,527
88-00 CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0
Subtotal of CAPITAL $0 $0 $0 $0 $0 $0
98-90 BALANCE SHEET SUSPENSE $0 $0 $0 $0 $0 $0
Subtotal of OTHER $0 $0 $0 $0 $0 $0
Totals for MAYOR AND COUNCIL $36,170 $66,376 $57,338 $43,099 $55,150 $172,119
57
City Secretary
Mission Statement
The City Secretary’s office provides information to citizens of Friendswood, elected officials, staff
and the public in accordance with State law, charter of the City of Friendswood and other rules
and regulations as adopted.
Current Operations
The City Secretary’s Department is staffed by five employees. The City Secretary reports
directly to the Mayor and City Council.
Services provided by the City Secretary’s office focus on administrative, public relations, records
(internal and external), elections and providing information to citizens of Friendswood, elected
officials and staff. The City Secretary’s Department provides information, as requested, regarding
operation of the city to the community as a whole, including the Mayor, Councilmembers, city
staff, citizens and interested parties; maintains custody of all municipal records; administers the
records management program; and, recommends rules and regulations to be adopted by
ordinances to protect the safety and security of the municipal records. Additionally, the City
Secretary’s Department attends and records the minutes of all official meetings of Council, attests
to all instruments requiring execution, conducts and coordinates the city election, and provides
election services to other entities. The activities also include coordinating the appointments of
boards, committees and commissions, providing staff support for certain committees and related
council activities, publishing official notices of the city, issuing certain licenses and permits,
coordinating updates to the Friendswood Code of Ordinances, and performing other duties and
responsibilities that may be required.
Election Services
The City Secretary’s office conducts all city elections as called for in accordance with Texas
Municipal Laws and Charter provisions of the City of Friendswood, in addition to conducting a
joint-election with Galveston County Consolidated Drainage District and providing for election
services to Friendswood Independent School District on a contractual basis.
Records Management Program
According to Chapter 1248, Acts of the 71st Legislature, a Records Management Program is
required. This program provides for an efficient, economical and effective control over the
creation, distribution, organization, maintenance, use, and disposition of all city records through a
comprehensive system of integrated procedures for the management of records or their ultimate
disposition in accordance with state law.
A centralized Records Storage Center has been established in a portion of the Annex building and
a Records Management Program has been developed and implemented. Accordingly, records
from all departments, allowed by law to be destroyed are reviewed annually or bi-annually, as
needed, and scheduled for destruction. This process provides record storage space for ongoing
implementation of the retention schedule.
58
City Secretary
Records and Minute Indexing
To implement a systematic computerized indexing of records and minutes that will provide for
retrieval capabilities that will provide information to the Mayor and Council, all departments, and
all citizens. This will provide for a comprehensive subject matter index of all official records and
City Minutes in hard copy and/or in electronic format. The needed information will also be easily
accessible to City Officials, City Staff and citizens.
Highlights of the Budget
Election Services
The City Secretary’s office conducts all city elections as called for in accordance with Texas
Municipal Laws and Charter provisions of the City of Friendswood, in addition to conducting a
joint-election with Galveston County Consolidated Drainage District (GCCDD) and providing for
election services to Friendswood Independent School District (FISD) on a contractual basis. We
anticipate conducting a general election for the City and GCCDD and provide election services for
FISD School Board elections. Contract negotiation is ongoing with Galveston County Consolidated
Drainage District and Friendswood Independent School District to partner with the city in
purchasing an electronic voting system that is consistent with the electronic equipment used by
Galveston and Harris Counties. The City has purchased 3 E-Slates, one for each election day
polling place and 1 for early voting. These e-slates are used in conjunction with scan paper
ballots. It is projected that Galveston Co. will move forward quickly with an all electronic voting
system. In order to provide the same level of voting system, included in this budget are funds to
purchase four additional e-slates to add to the available electronic voting equipment. It will be a
goal to budget annually to provide the quantity of e-slates needed in order to provide for an all
electronic voting system.
Also included is an increase for the election worker hourly wage from $7.00 per hour to $10.00
per hour to be consistent and competitive with the pay that FISD and Galveston County pay their
election workers. It is critical to the election process that the City attracts and retain skilled
election workers.
Records Management Program
A records storage area is part of the Public Safety Building that will house Police, Municipal Court
and Fire Marshal/EOC Records. Discussions have been ongoing regarding projecting and planning
for a second records storage center to replace the existing records storage center for the City
Manager’s office, Administrative Services, Community Services, Public Works, Community
Development, Library, and City Secretary’s office. The existing records storage center is located
in the old City Hall Annex and is in the projected Main Street revitalization area. Funds were
requested and funded last year to provide for an architectural study for building a new facility.
This study will provide the needed information to move this process into the CIP for future
consideration regarding building a facility to house records from all Departments. Due to grave
concerns regarding the current declining condition of the facility housing the City of Friendswood
records, funds are being requested to move “all” records from the Records Center to an off-site
storage facility that is climate controlled and is built to withstand 120 MPH winds. Lease of this
space will be paid monthly.
59
City Secretary
The funds included in the budget will include the purchase of records storage shelving. Following
the completion of the Public Safety Building, records and shelving for the Police Department, Fire
Marshal Office and Municipal Court will be moved to the Public Safety Building.
Minute Indexing and Laser Fiche Program
Continue the ongoing indexing program of all minutes of City Council Meetings and other
documents. Continue developing programs for citywide access to all permanent documents i.e.
minutes, ordinances, resolutions, contracts, deeds, easements and vehicle titles. Implement
additional electronic capability for all departments to search, access and retrieve all permanent
records. Continue to scan all documents as approved by Council and make available to City Staff
for search, retrieval and printing capabilities. This process eliminates numbers of hard copies
being produced and stored by numerous departments. This program will be an on-going work in
progress to provide that all other documents will be scanned into Laser fiche and become
available to anyone needing this information. This Department in a cooperative effort with
Planning and Zoning Commission has completed the scanning in of all past minutes of the
Commission and are kept up-to-date as minutes are approved.
Charter Review
The Charter requires that a Charter Review Committee be appointed every five years. The
Council has appointed the Committee that is charged with reviewing the Charter and making
recommendations if needed for changes. The Charter Review Committee will complete their work
in 6 months and present a report to Council. Council may add or delete from this report as
deemed appropriate. This report will be published in the official newspaper in its entirety. If
changes are proposed and if Council deem them appropriate, a Special Election will be held.
Funds have been requested in this budget to cover the additional cost for election and publication
requirements.
Departmental Goals and Measures
Goal 1:
Provide accurate and impartial general and special elections to the voters of the City of
Friendswood for the City and the Galveston County Consolidated Drainage District. Provide staff
support and election services to the Friendswood Independent School District for general and
special elections.
Objective A:
Election Services
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Elections 3 2 3 4
Trend: All elections were achieved without challenges. A recount was conducted for
Position 4 from the May General Election with no change to the final outcome of the
election. No irregularities were determined at any election.
60
City Secretary
Goal 2:
This program will provide for an efficient, economical and effective control over the creation,
distribution, organization, maintenance, use, and disposition of all city records through a
comprehensive system of integrated procedures for the management of records and/or ultimate
disposition in accordance with state law. To provide city information to requestors timely,
efficiently and according to the State law.
Objective A:
Records Management Program
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Open Records Requests
submitted
1,563 1,573 1,817 1,800
Pages provided to the public 9,164 9,255 10,744 10,000
Attorney General opinions 98 90 65 65
Trend: Achieved measures of a successful records management program. Achieved the
adoption and implementation of the City of Friendswood open records policy. Train
Records Coordinators in use of the policy and provide for updated training as necessary.
The program consists of managing the Records Centers, the records retention program,
the open records program and coordination with all departments on all aspects of records
management.
Goal 3:
Continue the ongoing Laser fiche and indexing program of all minutes and documents of the City.
Continue developing programs for citywide access to minutes, ordinances, resolutions, contracts,
deeds, easements, and vehicle titles, all permanent documents, etc. Provide electronic capability
for search, access and retrieval of all permanent records for use by department users, continue to
provide installation of the Laser fiche software on department users systems and provide
continued training for those users.
Objective A:
The indexing and Laser fiche program have provided invaluable research on many levels and has
saved many hours of research and retrieval time. It is extremely important to preserve City data
in a systematic computerized manner in order that we do not lose these historical records of
action taken by City Council.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Minute Indexing & Laserfiched
Documents
Yes Yes Yes Yes
61
City Secretary
Trend: The project has been achieved in a comprehensive subject matter index, both in
hard and/or electronic format. This project will be an ongoing process to continue to
provide information sharing.
Goal 4:
To provide information electronically to the elected officials, citizens of Friendswood and City staff.
Objective A:
Posting all agenda and minutes of Council Meetings and Committee and Board Meetings on City
website, open records requests form available on the website, voting and election information and
results on the website, paperless agenda packets, providing agenda CD’s for press, e-mailing
agendas to subdivision Homeowner’s Associations & subscribers, and index of minutes.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Continued development of use of
electronic media
Yes Yes Yes Yes
Trend: Effectively utilize the electronic opportunities to provide for greater
communication with the public, elected officials, City Staff and City Attorney.
Goal 5:
To provide for the processing of various documents as administered by the City Secretary’s office.
Objective A:
Processing documents
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Alcohol permits 36 19 35 35
Bids Administered 15 11 15 15
Contracts 56 89 55 5
Copies made 386,917 387,000 388,000 388,000
Liens-filed 13 8 10 10
Notices posted-Council 37 32 35 36
Notices posted-others 123 118 145 150
Indexes of Records 42 42 44 44
Ordinances 18 37 38 40
Ordinances, Bids, Notices
published
81 79 80 82
Resolutions 33 36 35 34
Trend: Achieved the administration of all documents as required by Council action,
ordinance, and resolution or as administratively necessary.
62
City Secretary
Objective A:
Provide support and information to Council and citizens in preparing and attending Council
meetings.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Proposed
Executive Sessions held 10 11 12 12
Public Hearings 12 17 18 18
Regular Meetings 23 23 24 25
Special Meetings 10 9 15 15
Pages of minutes 123 158 135 150
Trend: All meetings held by Council have met the Open Meetings Act requirements.
All meetings by the Open Meetings Act are open to the public, except when there is a
necessity to meet in Executive Session (closed to the public) under the provisions of
Section 551, Texas Government Code, to discuss only very specific topics as allowed
by law.
63
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Municipal Clerk 236,074 222,985 222,985 156,808 233,729 241,825 8.4%
Election Services 8,342 12,818 12,818 3,023 7,815 26,983 110.5%
Records Management 43,407 52,730 61,792 29,264 63,955 113,882 84.3%
Department Total $287,823 $288,533 $297,595 $189,095 $305,499 $382,690 28.6%
Classification
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Salaries and Benefits 231,671 242,543 251,605 155,243 246,428 301,435 19.8%
Supplies 4,522 6,205 6,205 2,551 5,947 18,302 195.0%
Maintenance 0 1,010 1,010 0 0 0 N/A
Services 51,630 38,775 38,775 31,301 53,124 58,953 52.0%
Capital Outlay 000004,000 N/A
Department Total $287,823 $288,533 $297,595 $189,095 $305,499 $382,690 28.6%
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Municipal Clerk 3.0 3.0 3.0 3.0 3.0 3.0 0.0%
Election Services 0.0 0.0 0.0 0.0 0.0 0.0 0.0%
Records Management 1.0 1.0 2.0 2.0 2.0 2.0 0.0%
Department Total 4.0 4.0 5.0 5.0 5.0 5.0 0.0%
PERSONNEL SUMMARY BY DIVISION
City Secretary's Office
Department Summary
EXPENDITURE BY CLASSIFICATION
EXPENDITURE BY DIVISION
64
CITY SECRETARY’S OFFICE
CITY SECRETARY’S
OFFICE
MUNICIPAL CLERK
001-0201-411
ELECTION SERVICES
001-0202-414
RECORDS
MANAGEMENT
001-0203-411
65
City Secretary's Office
Municipal Clerk
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $129,393 $137,769 $137,769 $88,911 $134,245 $146,545
41-30 OVERTIME PAY 3,096 5,308 5,308 4,901 5,594 5,559
41-41 MERIT PAY 0 2,154 2,154 0 0 0
41-43 LONGEVITY PAY 2,450 1,690 1,690 1,495 1,495 1,730
41-44 VEHICLE ALLOWANCE 3,396 3,600 3,600 2,400 3,600 3,600
41-45 INCENTIVE-CERTIFICATE PAY 600 1,200 1,200 600 900 900
41-49 CELL PHONE ALLOWANCE 385 420 420 530 1,020 1,020
41-90 ACCRUED PAYROLL 7,612 1,378 1,378 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 10,718 11,639 11,639 7,146 10,559 12,191
47-20 TMRS RETIREMENT FUND 19,777 20,059 20,059 13,076 19,358 20,915
48-10 HEALTH/DENTAL INSURANCE 14,411 16,465 16,465 11,588 16,485 22,322
48-20 LIFE INSURANCE 334 317 317 259 388 331
48-30 DISABILITY INSURANCE 544 588 588 415 618 613
48-40 WORKERS COMP INSURANCE 176 244 244 156 279 254
48-50 EAP SERVICES 186 180 180 121 182 181
48-90 FLEX PLAN ADMINISTRATION 120 118 118 124 186 186
Subtotal of PERSONNEL $193,198 $203,129 $203,129 $131,722 $194,909 $216,347
51-00 OFFICE SUPPLIES $3,655 $4,272 $4,272 $1,455 $4,272 $4,272
54-00 OPERATING SUPPLIES 379 520 520 106 520 520
58-00 OPERATING EQUIPMENT <$5,000 0 115 115 325 325 325
Subtotal of SUPPLIES $4,034 $4,907 $4,907 $1,886 $5,117 $5,117
68-00 EQUIPMENT MAINTENANCE $0 $1,010 $1,010 $0 $0 $0
Subtotal of MAINTENANCE $0 $1,010 $1,010 $0 $0 $0
73-50 SURETY BONDS $71 $148 $148 $0 $71 $71
74-00 OPERATING SERVICES 17,813 4,493 4,493 16,414 22,500 4,495
74-01 POSTAL AND COURIER SERVICES 0 0 0 1,035 1,766 2,000
74-11 PROFESSIONAL/CODE SERVICE 9,357 0 0 0 0 0
74-91 ADVERTISING/PUBLIC NOTICE 2,926 2,662 2,662 1,484 2,662 3,162
74-97 RECRUITMENT ADVERSTING 108 0 0 0 36 0
75-10 TRAINING 2,103 2,777 2,777 1,534 2,777 2,777
75-20 TRAVEL REIMBURSEMENTS 5,308 2,826 2,826 2,053 2,826 2,826
75-30 MEMBERSHIPS 1,150 937 937 680 1,065 1,030
78-30 RENTAL 6 96 96 0 0 0
Subtotal of SERVICES $38,842 $13,939 $13,939 $23,200 $33,703 $16,361
88-00 CAPITAL EQUIPMENT 0 0 0 0 0 4,000
Subtotal of CAPITAL $0 $0 $0 $0 $0 $4,000
Totals for MUNICIPAL CLERK $236,074 $222,985 $222,985 $156,808 $233,729 $241,825
66
41-10 FULLTIME SALARIES & WAGES $857 $0 $0 $0 $0 $0
41-30 OVERTIME PAY 1,023 1,155 1,155 209 1,109 1,184
47-10 SOCIAL SECURITY/MEDICARE 79 89 89 16 85 91
47-20 TMRS RETIREMENT FUND 142 149 149 29 146 155
48-40 WORKERS COMP INSURANCE 0 1 1 0 1 2
Subtotal of PERSONNEL $2,101 $1,394 $1,394 $254 $1,341 $1,432
54-00 OPERATING SUPPLIES $99 $269 $269 $214 $379 $300
58-00 OPERATING EQUIPMENT 28 139 139 0 0 12,115
Subtotal of SUPPLIES $127 $408 $408 $214 $379 $12,415
67-00 COMPUTER EQUIP MAINT $0 $0 $0 $0 $0 $0
Subtotal of MAINTENANCE $0 $0 $0 $0 $0 $0
74-91 ADVERTISING/PUBLIC NOTICE $41 $11 $11 $0 $0 $200
75-10 TRAINING 55 113 113 95 95 110
75-20 TRAVEL REIMBURSEMENTS 618 209 209 0 0 210
78-00 CONTRACT SERVICES 5,400 5,518 5,518 2,460 6,000 7,980
78-30 RENTAL 0 5,165 5,165 0 0 4,636
Subtotal of SERVICES $6,114 $11,016 $11,016 $2,555 $6,095 $13,136
Totals for ELECTION SERVICES $8,342 $12,818 $12,818 $3,023 $7,815 $26,983
FY07
Adopted
Budget
City Secretary's Office
Election Services
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
67
City Secretary's Office
Records Management
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $26,251 $25,000 $32,508 $15,958 $33,066 $50,907
41-30 OVERTIME PAY 180 2,091 2,091 814 2,091 4,440
41-41 MERIT PAY 0 313 313 0 0 0
41-43 LONGEVITY PAY 125 85 85 0 0 110
41-45 INCENTIVE-CERTIFICATE PAY 25 0 0 0 0 300
41-90 ACCRUED PAYROLL 0 250 250 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 1,996 2,103 2,677 1,259 2,690 4,247
47-20 TMRS RETIREMENT FUND 3,568 3,624 4,604 2,218 4,588 7,286
48-10 HEALTH/DENTAL INSURANCE 3,963 4,268 4,268 2,818 7,324 15,784
48-20 LIFE INSURANCE 64 58 58 46 86 116
48-30 DISABILITY INSURANCE 108 107 107 74 136 214
48-40 WORKERS COMP INSURANCE 284343276392
48-50 EAP SERVICES 53 60 60 40 110 121
48-90 FLEX PLAN ADMINISTRATION 11 18 18 13 24 39
Subtotal of PERSONNEL $36,372 $38,020 $47,082 $23,267 $50,178 $83,656
51-00 OFFICE SUPPLIES $332 $310 $310 $451 $451 $310
54-00 OPERATING SUPPLIES 0 120 120 0 0 0
58-00 OPERATING EQUIPMENT <$5,000 29 460 460 0 0 460
Subtotal of SUPPLIES $361 $890 $890 $451 $451 $770
74-00 OPERATING SERVICES $1,974 $8,516 $8,516 $5,083 $8,516 $3,516
74-11 PROFESSIONAL/CODE SERVICE 4,700 4,605 4,605 350 4,605 6,605
75-10 TRAINING 0 0 0 70 70 70
75-20 TRAVEL REIMBURSEMENTS 0 596 596 43 100 595
75-30 MEMBERSHIPS 0 103 103 0 35 70
78-00 CONTRACT SERVICES 0 0 0 0 0 18,600
Subtotal of SERVICES $6,674 $13,820 $13,820 $5,546 $13,326 $29,456
86-00 FURNITURE AND FIXTURES $0 $0 $0 $0
Subtotal of CAPITAL $0$0$0$0$0$0
Totals for RECORDS MANAGEMENT $43,407 $52,730 $61,792 $29,264 $63,955 $113,882
68
CITY MANAGER’S OFFICE
MISSION STATEMENT
The City Manager provides for the general administration of the City carrying out the City
Council’s policies and objectives. All City programs, services, and operations are directed
and coordinated by the City Manager. The City Manager’s Office is represented by three
divisions: Administration, Economic Development, and Legal. There are five full-time
employees and one part-time employee in the department.
CURRENT OPERATIONS
Administration – This division encompasses the City Manager’s core administrative and
oversight functions; as well as communication management and organizational development
and planning. Division staff provides wide-ranging administrative support activities for the
City Manager including: policy research, program analysis, Council agenda development,
departmental records coordination, project administration, general public information, and
citizen comment and complaint management.
Economic Development – In order to provide Friendswood a more stable economic future by
expanding the city’s commercial tax base, this division is responsible for developing and
administering programs to retain and attract businesses that are compatible with our
community’s vision and values.
The Economic Development Coordinator administers programs to assist with business
prospect recruitment, marketing and retention. The Coordinator also serves as liaison
between City staff, business leaders, and economic development organizations.
Staff support for the City’s Community and Economic Development Committee (CEDC) is
also provided by this division.
HIGHLIGHTS OF BUDGET
This year, the City continues to fund a comprehensive communications campaign for
Friendswood’s economic development program. This campaign is designed to communicate
the Economic Development program’s purpose, activities, and services to businesses, real
estate professionals, and residents. Since 2003, the City has contracted with a professional
marketing firm to assist with this key activity. They generate news releases, media
information and contacts, printed materials, direct mail campaigns, and a special electronic
newsletter. The Economic Development Office sponsors an annual broker/developer
workshop focused on the benefits of doing business in Friendswood. This event is
attended by approximately 50 Houston area real estate brokers, developers, and bank
representatives. The Economic Development Coordinator participates in regional, state, and
national site visits, tradeshows, and conferences to promote commercial development to the
city.
To maximize our resources, the City continues to participate in regional economic
development partnerships that advocate and pursue issues that are important for retaining
and strengthening the economic base and business climate of our area. These partnerships
include membership in the Friendswood Chamber of Commerce, Galveston County Economic
Alliance and the Bay Area Houston Economic Partnership.
69
CITY MANAGER’S OFFICE
The FY 2006-07 Proposed Budget also continues to fund important citywide communications
programs, including the Focus on Friendswood newsletter as well as the City’s new
Public-Educational-Governmental (PEG) access channel. The Focus on Friendswood
newsletter contains valuable City news, events, and announcements and is mailed to
residents quarterly. This year will also mark the first year of the City’s new PEG channel is
utilized. The goal of this channel is to communicate with residents about City related
programs, meetings, services, events, job postings, and emergency information.
DEPARTMENTAL GOALS AND MEASURES
Goal 1:
Provide professional management and leadership that support the success of the
organization.
Objective A:
Conduct strategic planning activities
Measure
FY04
Actual
FY05
Actual
FY06
Estimate
FY07
Forecast
Long-Range Planning Sessions
Conducted with City Council
-- 2 -- --
Long-Ranging Planning Meetings with
Senior Staff
34 5 4
Objective B:
Ensure that departmental work plans are supportive of City Council goals.
Measure FY04
Actual
FY05
Actual
FY06
Estimate
FY07
Forecast
Departmental work plans that
include elements that directly or
indirectly support Council goals.
666 6
Goal 2:
Deliver responsive, quality customer service to the City Council, citizens, and other
agencies.
Objective A:
Provide information, assistance and project support to the Mayor and City Councilmembers.
Measure FY04
Actual
FY05
Actual
FY06
Estimate
FY07
Forecast
Agenda Preparation Number of
Items
340 310 360 370
Council meetings attended 34 31 36 36
70
CITY MANAGER’S OFFICE
Objective B:
Prepare information on City services, events and policies for outside agencies as requested.
Measure FY04
Actual
FY05
Actual
FY06
Estimate
FY07
Forecast
Information requests completed
for other agencies.
10 10 10 12
Goal 3:
Support vital community connections with our citizens, neighborhood and civic associations,
and news media.
Objective A:
Promote interaction and collaboration with Friendswood citizens and civic associations.
Measure FY04
Actual
FY05
Actual
FY06
Estimate
FY07
Forecast
Requests for staff representation
at association meetings
10 10 12 12
Meetings attended by Staff 8 10 12 12
Notices, bulletins, or other
informational media provided to
associations.
14 16 18 18
Specific citizen
inquiries/complaints addressed
-- -- 150 185
Objective B:
Enhance communication with local news media by proactively sharing timely, accurate
information about City services, initiatives, and issues.
Measure FY04
Actual
FY05
Actual
FY06
Estimate
FY07
Forecast
Releases, advisories, or tip sheets
prepared
-- 20 150 150
Objective C:
Actively distribute information and gather feedback about City policies, services and events.
Measure FY04
Actual
FY05
Actual
FY06
Estimate
FY07
Forecast
Surveys and “straw polls”
conducted
-- 1 -- 1
Focus on Friendswood newsletter
editions
444 4
Goal 4:
To advance an economic development program that upholds community values, builds on
investments made in the community, and supports the expectations of the City’s level of
service.
71
CITY MANAGER’S OFFICE
Objective A:
Identify and recruit businesses interested in relocating to, expanding in, or starting a new
business in the City of Friendswood by continuing to strengthen and build relationships with
brokers, developers, site selection consultants, and the regional economic development
network.
Measure FY04
Actual
FY05
Actual
FY06
Estimate
FY07
Forecast
Regional partnership meetings 7 25 6 8
Trade Shows / Target industry
meetings
2/2 2/2 2/4 2/4
Articles, e-newsletters, notices
produced (marketing)
-- 19 10 16
Meetings with brokers, developers
and prospects
-- -- 45 50
Business prospect packets
distributed
-- -- 150 150
Objective B:
Educate and inform community on the purpose and benefit of the Economic Development
Program.
Measure FY04
Actual
FY05
Actual
FY06
Estimate
FY07
Forecast
Speeches at area association
meetings
136 4
Articles, presentations, or other
notices produced
443 4
Objective C:
Provide support to CEDC Initiatives.
Measure FY04
Actual
FY05
Actual
FY06
Estimate
FY07
Forecast
CEDC meetings attended 12 25 12 12
72
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Administration 503,346 448,430 478,430 296,523 505,697 438,205 -2.3%
Legal 131,160 130,678 182,734 77,617 182,532 0 -100.0%
Economic Development 190,374 205,607 205,607 129,462 205,808 231,265 12.5%
Department Total $824,880 $784,715 $866,771 $503,602 $894,037 $669,470 -14.7%
Classification
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Salaries and Benefits 424,192 464,129 466,129 319,085 492,105 468,504 0.9%
Supplies 24,530 25,108 25,108 6,691 23,987 23,982 -4.5%
Maintenance 000000 N/A
Services 376,158 295,478 375,534 177,826 377,945 174,484 -40.9%
Capital Outlay 000002,500 N/A
Department Total $824,880 $784,715 $866,771 $503,602 $894,037 $669,470 -14.7%
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Administration 4.5 4.5 4.5 4.5 4.5 4.5 0.0%
Legal 0.0 0.0 0.0 0.0 0.0 0.0 N/A
Economic Development 1.0 1.0 1.0 1.0 1.0 1.0 0.0%
Department Total 5.5 5.5 5.5 5.5 5.5 5.5 0.0%
PERSONNEL SUMMARY BY DIVISION
City Manager's Office
Department Summary
EXPENDITURE BY CLASSIFICATION
EXPENDITURE BY DIVISION
73
City Manager’s Office
CITY MANAGER
ADMINISTRATIVE
SERVICES
FIRE MARSHAL/
EMERGENCY
MANAGEMENT
COMMUNITY
DEVELOPMENT
PUBLIC WORKS
COMMUNITY SERVICESPOLICE
ADMINISTRATION
001-0301-413
ECONOMIC
DEVELOPMENT
001-0303-419
74
City Manager's Office
Administration
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $230,090 $245,504 $247,504 $148,238 $247,900 $249,470
41-20 PART-TIME WAGES 0 9,880 9,880 0 0 0
41-30 OVERTIME PAY 5,908 4,421 4,421 5,075 4,624 4,938
41-41 MERIT PAY 0 3,847 3,847 0 0 0
41-43 LONGEVITY PAY 1,911 2,145 2,145 2,203 1,895 1,205
41-44 VEHICLE ALLOWANCE 5,442 7,200 7,200 4,500 7,200 7,200
41-45 INCENTIVE-CERTIFICATE PAY 100 1,200 1,200 200 300 900
41-49 CELL PHONE ALLOWANCE 945 1,440 1,440 1,125 1,550 2,040
41-90 ACCRUED PAYROLL 1,448 2,456 2,456 32,977 32,977 0
42-20 PART-TIME WAGES 7,775 0 0 5,276 8,352 10,475
47-10 SOCIAL SECURITY/MEDICARE 16,494 21,086 21,086 12,780 20,954 21,132
47-20 TMRS RETIREMENT FUND 33,084 36,343 36,343 25,635 39,529 34,880
47-31 ANNUAL 457 CONTRIBUTION 5,000 5,000 5,000 2,000 2,000 0
48-10 HEALTH/DENTAL INSURANCE 21,676 24,945 24,945 16,199 26,133 30,255
48-20 LIFE INSURANCE 587 569 569 423 924 571
48-30 DISABILITY INSURANCE 944 1,053 1,053 676 817 1,058
48-40 WORKERS COMP INSURANCE 305 444 444 320 405 448
48-50 EAP SERVICES 96 240 240 156 242 302
48-90 FLEX PLAN ADMINISTRATION 183 200 200 87 140 141
Subtotal of PERSONNEL $331,988 $367,973 $369,973 $257,870 $395,942 $365,015
51-00 OFFICE SUPPLIES $4,046 $4,031 $4,031 $1,416 $4,000 $4,530
54-00 OPERATING SUPPLIES 2,393 1,672 1,672 1,247 1,600 1,100
58-00 OPERATING EQUIPMENT <$5,000 0 1,053 1,053 337 337 0
Subtotal of SUPPLIES $6,439 $6,756 $6,756 $3,000 $5,937 $5,630
71-60 EXECUTIVE SEARCH SERVICES $0 $0 $28,000 $5,550 $28,000 $0
74-00 OPERATING SERVICES 8,431 2,550 2,550 1,842 2,500 2,500
74-01 POSTAL AND COURIER SERVICES 0 0 0 557 557 0
74-21 FRIENDSWOOD NEWSLETTER 33,499 42,105 42,105 32,138 42,100 43,000
74-92 SPECIAL EVENTS 000001,500
74-97 RECRUITMENT ADVERSTING 7200000
75-10 TRAINING 3,849 9,059 9,059 4,755 4,755 3,810
75-20 TRAVEL REIMBURSEMENTS 4,616 7,206 7,206 3,813 6,500 7,300
75-30 MEMBERSHIPS 2,573 2,577 2,577 2,312 2,577 2,700
76-12 TELEPHONE/COMMUNICATIONS 215 0 0 329 329 0
78-00 CONTRACT SERVICES 111,664 10,204 10,204 -15,643 16,500 4,250
Subtotal of SERVICES $164,919 $73,701 $101,701 $35,653 $103,818 $65,060
88-00 CAPITAL EQUIPMENT 000002,500
Subtotal of CAPITAL $0 $0 $0 $0 $0 $2,500
Totals for ADMINISTRATION $503,346 $448,430 $478,430 $296,523 $505,697 $438,205
75
71-10 LEGAL SERVICES $117,826 $125,376 $177,432 $76,596 $177,432 $0
71-19 OTHER LEGAL SERVICES 12,321 3,685 3,685 0 3,500 0
75-20 TRAVEL REIMBURSEMENTS 0 517 517 0 500 0
75-30 MEMBERSHIPS 1,013 1,100 1,100 1,021 1,100 0
Subtotal of SERVICES $131,160 $130,678 $182,734 $77,617 $182,532 $0
Totals for LEGAL $131,160 $130,678 $182,734 $77,617 $182,532 $0
FY07
Adopted
Budget
City Manager's Office
Legal
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
76
SC I
NA
AN
NTICE
City Manager's Office
Economic Development
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $65,347 $66,485 $66,485 $42,570 $67,532 $72,815
41-41 MERIT PAY 0 346 346 0 0 0
41-43 LONGEVITY PAY 315 430 430 380 380 445
41-44 VEHICLE ALLOWANCE 3,396 3,600 3,600 2,400 3,600 3,600
41-45 INCENTIVE-CERTIFICATE PAY 1,000 1,200 1,200 800 1,200 1,200
41-49 CELL PHONE ALLOWANCE 735 1,020 1,020 680 1,020 1,020
41-90 ACCRUED PAYROLL 0 665 665 0 0 0
47-10 SOCIAL E UR TY/MEDICARE 4,984 5,591 5,591 3,318 5,442 6,050
47-20 TMRS RETIREMENT FUND 9,586 9,636 9,636 6,198 9,709 10,379
48-10 HEALTH/DENTAL I SUR NCE 6,088 6,489 6,489 4,377 6,547 7,236
48-20 LIFE INSURANCE 160 152 152 125 182 167
48-30 DISABILITY INSURANCE 263 281 281 199 299 310
48-40 WORKERS COMP INSURANCE 79 119 119 73 108 124
48-50 EAP SERVICES 179 60 60 40 60 60
48-90 FLEX PLAN DMI ISTRATION 72 82 82 55 84 83
Subtotal of PERSONNEL $92,204 $96,156 $96,156 $61,215 $96,163 $103,489
51-00 OFFICE SUPPLIES $1,586 $0 $0 $0 $550 $150
54-00 OPERATING SUPPLIES 16,505 18,352 18,352 3,691 17,500 18,202
Subtotal of SUPPLIES $18,091 $18,352 $18,352 $3,691 $18,050 $18,352
74-00 OPERATING SERVICES $5,039 $4,976 $4,976 $259 $4,976 $4,475
74-01 POSTAL AND COURIER SERVICES 0 0 0 388 462 500
74-91 ADVERTISING/PUBLIC O 5,697 7,959 7,959 1,756 7,959 8,000
75-10 TRAINING 2,040 1,060 1,060 1,605 1,605 2,615
75-20 TRAVEL REIMBURSEMENTS 2,589 5,011 5,011 3,193 4,500 6,802
75-30 MEMBERSHIPS 1,702 1,771 1,771 1,105 1,771 1,710
76-12 TELEPHONE/ COMMUNICATIONS 22300000
78-00 CONTRACT SERVICES 62,789 70,322 70,322 56,250 70,322 85,322
Subtotal of SERVICES $80,079 $91,099 $91,099 $64,556 $91,595 $109,424
Totals for ECONOMIC DEVELOPMENT $190,374 $205,607 $205,607 $129,462 $205,808 $231,265
77
Administrative Services
Mission Statement
The Administrative Services Department is responsible for providing superior administrative
and financial support services to City employees and departments. Customer service to
both our external and internal customers is emphasized and provided through a very
diverse set of programs: Finance, Utility Billing/Customer Service, Human Resources/Risk
Management, Municipal Court Administration and Information Technology Services.
Current Operations
Finance services include accounting, payroll, budgeting and cash management.
Investment of the City’s financial resources is accomplished by the Director of
Administrative Services, with oversight from the City’s Investment Committee.
Staff continues to use technological advancements to improve efficiency. Staff is currently
implementing an automated time and attendance system. Implementation should be
complete by the end of the fiscal year. The system has been well received by supervisors
and employees and should be fully implemented by the end of the fiscal year.
The Finance staff is responsible for preparing the City’s annual budget, working with an
external audit firm to perform the annual audit and prepare the Comprehensive Annual
Financial Report. The City has received the Award for Excellence in Financial Reporting from
the Government Finance Officers Association, the premier, national, municipal finance
organization, for 18 consecutive years. For the third consecutive year, the City was
awarded the Distinguished Budget Presentation Award from the Government Finance
Officers Association. The guidelines for this program assess how well an entity’s budget
serves as a policy document, a financial plan, an operational plan and a communications
device.
Utility Billing/Customer Service personnel provide billing, collection and customer
information services for 11,335 accounts. This includes processing approximately 68,000
bills and payments annually, as well as handling 25,000 phone calls and walk-in customers
in an average year. This area, along with Municipal Court personnel, face daily challenges
as they deal with customers and apply the City’s billing and collection policies that are set
by City ordinance or resolution. Their goal is to apply even-handed, quality service to all
City utility customers. During fiscal year 2005-06, staff will implement an automated
payment processing system.
Municipal Court’s function is to bring a fair and equitable conclusion to all misdemeanor
cases filed in the City. The administrative office is responsible for maintaining accurate
records of all court cases filed and disposed of in the City, as well as processing payments
and serving warrants. With the exception of holidays, the Municipal Court holds court each
Wednesday at 6:30 p.m. and at 8:30 a.m. on the second and fourth or fifth Wednesday in
the Council Chambers at City Hall. Current activity level indicates we will process
approximately 14,000 Class C Misdemeanors during 2005-06. Semi-monthly daytime court
settings, in addition to the weekly evening court setting, help minimize the delay in setting
court dates.
The goal for the Municipal Court is to handle violations in accordance with State Law, City
Ordinance and policies set by the municipal judge, to see that every person is treated fairly
and equally, and to manage court operations efficiently.
78
Administrative Services
The Human Resources/Risk Management Division is responsible for all human resource
and risk management functions, including recruitment, compensation, EEO compliance,
employee benefits, training and development, new employee orientation, employee safety,
unemployment, liability and property claims and personnel policy and maintenance. One
highlight this year was the Safety Coordinator conducted training in CPR and usage of
Automated External Defibrillators (AED) that have been installed in City facilities.
The mission of the Information Technology division is to provide reliable computer
systems and timely and efficient systems support to all departments by maximizing all
technology related resources, maintain a current standard of hardware and software, and
provide technical guidance and planning for future systems direction and support.
Information Technology Services operate and maintains the City’s computer hardware and
software, and assists staff in hardware and software usage and training. The computer
systems include two IBM AS/400s. One is located in City Hall running software for finance,
accounting, land management, building permits, utility billing, work orders, fleet
management and municipal court. The second one is located at the Public Safety Building
and operates the Police Department’s Crimes and Computer Aided Dispatch software. The
City network includes fiber optic cable and data communications equipment connecting all
City buildings to six Windows based servers, a firewall and a Storage Area Network (SAN)
located at City Hall, two servers at the Police Department, and two servers at the Library.
These servers provide for e-mail, file storage, web site, on-line services and various other
applications. IT staff supports over 40 different applications and interfaces to applications in
addition to a standard set of desktop office applications.
The new City web site was deployed in February of 2006. It has been redesigned with the
primary intent of making it easier for citizens to find the information they are seeking.
Later in 2006 the addition of Municipal Court to our E-Gov is expected to be complete. This
will enable defendants to pay fines to the Court for uncontested non-juvenile citations
online.
There are several significant IT projects currently underway. The first will impact the patrol
division of the Police department and the Municipal Court. Automated citation software and
hardware has been purchased and implementation is in progress. This system will allow a
police officer to issue a citation to a violator and then electronically send that citation to the
Municipal Court records management system. This will benefit the City by ensuring timely
submission of the citations and at the same time greatly reduce the time required to enter
citations into the court system. Court technology fees paid by the municipal court
“customers” have provided funding for the project.
IT staff are currently implementing a “technology refresh.” This project includes the
replacement of networking equipment, servers, PC’s and some printers as well as adding
capacity to our Storage Area Network. In addition, software will be added to create PDF
forms and fill in documents, and upgrades will be made to the server operating systems, e-
mail system, backup system, and to Microsoft Office on the PC’s.
IT is also assisting with the implementation of the City’s Cable Channel
IT staff will be more involved in the New Public Safety Building as construction progresses.
This will entail coordinating the installation of new fiber optic cable from the new site to City
Hall, network and telephone cabling, and migration of all computer related equipment while
maintaining operations.
79
Administrative Services
Highlights of Proposed Budget
x Municipal Court – 12 additional daytime court settings, $10,997
x Municipal court - Imaging system to be funded with Court Technology Funds
x IT - Replacement of the City’s two IBM AS/400 systems with new IBM System i5 mid-
range computers. The System i5 is the successor to the IBM AS/400. These are the
primary computer systems for Financial, Accounting, Land, Building, Utility Billing, Fleet,
Court, Work Order and Public Safety applications. These units will be smaller and more
compact offering greater flexibility for relocation in the event of an emergency.
Departmental Goals and Measures
Goal 1
Provide accurate and timely financial information to the Council, City Manager, Staff,
Citizens of Friendswood and other parties interested in the finances of the City.
Objective A:
Prepare and release financial statements to the Council, City Manager and Staff on a
monthly basis.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Release monthly financial statement by
the 15th of the following month. 80% 80%85% 100%
Trend: The process of preparing and distributing the report continues to be fine-
tuned. Statements from the investment pools and bank are obtained electronically
to reduce the delay in receiving the information necessary to complete cash
reconciliation. Monthly financial reports are also being distributed electronically
eliminating the need to make manual copies and time spent in delivering the
documents.
Objective B:
Prepare timely and accurate annual financial report after audit is complete.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Annual financial report meets criteria
established by the Government Finance
Officers Association and receives GFOA
award for excellence in financial
reporting. Yes Yes Yes Yes
Trend: We achieved this certification for the 18th consecutive year for the 2004-05
fiscal year and intend to continue to try to achieve this award.
80
Administrative Services
Goal 2
The City shall 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.
Objective A:
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. City financial
policies state that fund balance in excess of 25% (90 days) will be reserved for future
capital needs.
Measure (Days)
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Fund balance will cover 90 days (25%) of
current year budgeted expenditures. 79 114 148 151
Trend: The City has been able to restore the general fund balance expended in
2002-03 due to FEMA Hazard Mitigation after Tropical Storm Allison. The 90-day
operating reserve target if $4.4 million. The estimated undesignated fund balance
for 2005-06 is $7.2 million, leaving $2.8 million available for future projects.
Goal 3
Administer the budget efficiently to provide timely information to City Council and staff.
Objective A:
Prepare the proposed budget on or before August 1.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Proposed budget delivered to Mayor
and Council 8/1/03 8/1/04 8/1/05 8/1/06
Objective B:
Deliver adopted budget by the beginning of the fiscal year, October 1.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Adopted budget delivered to City
Council and Staff 11/20/03 11/19/04 11/30/05 10/30/06
81
Administrative Services
Objective C:
Regularly report budget changes through the budget amendment process three times a
fiscal year.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Prepare Budget Amendment I by
December 31 2/16/04 12/13/04 2/20/2006 11/01/06
Prepare Budget Amendment II by
April 30
09/13/04 4/30/05 08/14/06 04/01/07
Prepare Budget Amendment III by
October 31 11/01/04 2/20/06 11/01/06 11/01/07
Goal 4
The goal for the Municipal Court is to handle violations in accordance with State Law, City
Ordinance and policies set by the municipal judge, to see that every person is treated fairly
and equally, and to manage court operations efficiently.
Objective A:
Provide opportunity for court customers to appear in court in a reasonable period of time
after their initial contact with police or other complainant.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Schedule court appearances within 14
business days of receiving citation. 97% 97% 98% 98%
Set arraignment date for an appearance
within 2 months of receiving citation 80% 42% 98% 98%
Trend: The Friendswood Police Department issued just under 8,200 citations for the
fiscal year ending 9/30/02. The number of citations issued continues to increase with
11,630 in fiscal year 2003, 13,130 in 2004 and 14,330 in fiscal year ending 9/30/05.
The projected number of citations for fiscal year ending 9/30/06 is 14,000. The
Municipal Court has two prosecutors who alternate Wednesday’s court sessions. Both
prosecutors are working on the same night two Wednesdays each month and one
prosecutor works the day court held twice each month. We are proposing to add a third
daytime court session per month for fiscal year 2007.
Objective B:
Promptly prepare and process court paperwork.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Input all citations received by the court
within 2 business days of receiving
citation from the Police Department. 99 % 91% 96% 98%
Record case disposition within 3 days of
court appearance. 97 % 97% 97 % 98%
82
Administrative Services
Trend: The Municipal Court, in conjunction with the Police Department, is in the
process implementing automatic citation writers. These writers will allow an officer
to scan a driver’s license, enter vehicle information, location and violation(s), then
download the information to the court computer system. Automatic entry of
citations will greatly reduce the amount of data entry required by a court clerk. At
the present time, the receptionist and the administrative assistant enter citations
and assemble the necessary folders. As the Municipal Court will be moving to the
new Public Safety Building, the citation writers will replace the data entry currently
processed by both the receptionist and administrative assistant.
Objective C:
Efficiently collect court fines and fees.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
The warrant officer attempts to contact
defendants who have missed their court
appearance the day after court. 96 % 57% 78% 95%
Issue a failure to appear charge and
letter the Monday following the missed
court date. Warrants are issued within 14
days of a missed court date. 95 % 96% 96% 95%
After warrants are signed by the Judge,
the warrant officer will contact the
defendant by phone, personal visits, or
door hangars placed on the doors of the
residence within 14 days.89% 70% 32% 85%
Notify Omnibase of outstanding warrants
to prevent the individual from obtaining a
new driver’s license within 21 days after
warrants are signed.54% 32% 20% 85%
Trend: Due to the level of outstanding revenues owed to the state from court
fines and fees, the legislature has made collections a forefront issue for courts. The
current legislation requires all cities with a population of 100,000 to develop
collection programs. The legislation requires the cities use both outside collection
resources as well as develop in-house programs. To reduce the likelihood that a
defendant’s citation will result in a warrant, and to aid in the timely and effective
collection of fines, the municipal court proposes a formal collection program that
focuses more effort on early collection. Currently, the number of personnel limits
municipal court’s ability to fully staff a collections program. In the 2007-08 budget,
we will request an additional clerk. This position will assist with the collection
program and process the paperwork necessary to produce a warrant, which would
allow the Warrant Officer more time in the “field.”
83
Administrative Services
Currently, warrants are entered into Omnibase and into SETCIC. Omnibase has
been a very effective tool, although it is dependent on the individual’s driver’s
license renewal date and may be a lengthy process. SETCIC also helps clear cases,
but often results in individuals receiving “jail-time credit” for their fines and fees.
With the ongoing increase in citations, we will likely see a significantly higher
number of warrants.
Goal 5
Provide efficient and reliable services to the users of the City’s Information Technology
systems.
Objective A:
Provide reliable computer systems for the users by reducing unscheduled down time.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Maximize system, network, and server
availability during users’ normal work
hours
99.75 99%99%99.9%
Trend: During regular business hours the AS/400 up-time was 100%; File & Print servers’
up-time was 99.9%; E-mail up-time was 99.9%; Internet up-time was 99.9%.
Objective B:
Provide prompt response to computer system problems
Measure FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Respond promptly to priority 1 call for
service 8
Mins.
<2
Hrs.
Avg. <
30
Minutes
Avg. <
30
Minutes
Resolve problem or enlist contract
assistance promptly 1.6
Hrs
<4
Hrs.
Avg. <
1 Hour
Avg. < 1
Hour
Trend: Priority 1 calls are those where the user needs immediate attention and cannot
perform normal duties. Examples include the user’s computer being inoperable, being
unable to print or not being able to access the network or certain network resources. Users
will communicate directly with IT staff via telephone, pager or in person. Priority 2
problems are those that do not require immediate attention. Users will communicate these
problems to the IT staff via E-mail or voice mail. The response time will be estimated and
communicated back to the user. Priority 3 issues will be new initiatives, such as software
installations. Users will communicate their needs to the IT manager via E-mail. Requests
will then be approved, scheduled and a response communicated back to the user.
Provide efficient services to the users of the City’s information technology systems.
84
Administrative Services
Goal 6
The City’s employees are its greatest resource and as such, it is imperative that we provide
them a safe workplace.
Objective A:
Reduce workplace injuries and illnesses by providing training and programs to educate the
workforce.
Measure (Mtgs. Per Year) FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Provide safety meetings to CDD/PW and
Community Services employees. 15 13 17 15
Provide safety programs to other
employees 6 9 10 10
Trend: The Safety and Training program has developed into an effective program
and has gained acceptance and the respect of the City’s employees. We plan to
continue development by maintaining an interactive safety and training program
that allows all employees to request relevant training. If the requested training is
deemed necessary and practical, the Safety and Training Coordinator will develop
the program or obtain the training externally. A Safety Committee was formed in
January 2005. The purpose of the Safety Committee is to act as a liaison to their
respective departments and assist in communications and training. The Safety
Committee will investigate all incidents that result in a reportable injury. The
purpose of the investigation is to determine what action can be taken to prevent
future injuries.
Objective B:
Conduct safety inspections on city facilities to determine safety risk and make
recommendations for elimination of identified risk.
Measure FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Inspect all city facilities 1x year 1x year 1x year 1x year
Observe safety habits of work crews Weekly Weekly Weekly Weekly
Meet with maintenance personnel as
needed 14 Mtgs
12 Mtgs
12 Mtgs 12 Mtgs
Assist with emergency management &
fire drills in city facilities 1 x year 1 x year 1x year 1x year
Trend: The Safety & Training Coordinator will conduct an annual inspection of all
facilities and job sites to detect unsafe acts or unsafe work conditions. Corrective
action(s) will be initiated as needed. In addition, work sites will be checked each
week to ensure property safety precautions are being utilized.
85
Administrative Services
Objective C:
Establish and maintain an effective safety and health program to reduce the number and
severity of work-related injuries and illnesses.
Measure FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
# Lost workdays due to injuries or
illness 107 0 19 0
# Work-related injury/illness reportable
incidents 6911 0
Trend: In FY 04–05 the City experienced no lost Workers’ Compensation related
work days. This was a remarkable accomplishment that can be attributed to the
employees and the safety program. This year we have experienced only 1 injury
that has resulted in 19 days of lost time. We have taken corrective action to
eliminate the factor causing the accident. We have had 4 additional reportable
injuries to date. Each incident will be investigated to determine preventability.
Goal 7
To provide support to the City’s staff and employees through the efficient administration of
the human resources program.
Objective A:
Develop clear procedures to assist staff in recruiting and hiring new employees. Improve
the new employee orientation process as recommended by the employee focus teams
formed during the citywide Organizational Needs Inventory process.
Measure FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Develop procedures
for staff to follow
when hiring new
employees. This will
begin with the
advertising process
and continue through
the New Employee
Orientation.
Will be
completed
by
9-30-04
Implemented
in 2004-05
Review
and
refine
Implemented
but
continued
refinement
Develop a weekly New
Employee Orientation
process that covers
the required
documentation and
introduces the new
employee to the City.
Developed
& held as
needed
Held each
week, if
needed.
12 12
Trend: The Employee Orientation Program has been modified to meet the needs
expressed by the focus team. The program has been designed to make new
employees aware of the available benefits and the city’s expectations of them.
86
Administrative Services
Objective B:
The purpose of employment application activity is to provide an applicant selection and
hiring process to city management so they can develop an applicant pool. This activity
provides critical indirect support to all core services and is administratively necessary for
maintaining a city workforce.
Measure FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Job applications processed 739 1524 1000 1200
The number of jobs posted on the City’s
official web site 29 36 40 30
The number of ads placed in the City’s official
newspaper 22 29 65 50
Number of ads placed with other sources
(TML, Colleges, Professional Publications,
etc.)
4 6 14 10
Trend: The number of applications received in response to job ads has been strong. In
some skill or education specific positions recruitment has been difficult. We expect that the
trend to continue as demand for these positions persist. To address this issue we will
continue to explore new recruiting methods and tools to attract the best available
employees. The increased recruitment effort should increase the number of applications
depending on the type and number of job vacancies.
Goal 8
The purpose of the total compensation program is to provide a market sensitive pay and
benefits package for city management to attract, retain and motivate employees.
Objective A:
The purpose is to provide equitable salary structure and classify positions to enable city
management to make pay decisions.
Measure FY05
Actual
FY06
Forecast
FY07
Forecast
Number of positions reviewed for
classification by the Classification
and Pay Plan Committee
847
City salary survey conducted by June
15
Completed
6/7/05
Completed
6/28/06
Target
6/15/07
Specific position salary surveys
conducted
15 15 15
87
Administrative Services
Trend: The Classification and Pay Plan Committee deliver an essential service to city
management. This committee plays an integral part in the compensation strategy through
its evaluation of positions by use of a standardized tool. The evaluations allow the
committee to classify the positions for placement into a salary grade. The city seeks with its
compensation strategy to attract and retain competent employees. A major component of
that strategy is to measure the comparable wages of similar jobs through salary surveys.
However, with the expected demand on the job market we may see more difficulty to
recruit and hire good employees and we could experience an employee retention issue if we
fail to maintain competitive salaries. To judge the market demand an annual salary survey
is conducted to measure wage growth compared to benchmark positions within the city pay
plan. In addition to the annual City salary survey Human Resources conducts a number of
salary surveys for individual positions. These individual position salary surveys are
conducted on positions that demonstrate unique market forces that influence wages. The
number of individual position salary surveys is likely to rise due to increased market
demands for good employees especially in fields requiring technical skills or advanced
education.
88
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Finance 570,854 598,153 632,670 397,336 581,004 607,559 1.6%
Other Functions 200,817 210,261 210,261 107,687 145,750 177,750 -15.5%
Municipal Court 341,278 406,302 406,302 250,652 395,775 442,595 8.9%
Human Resources 292,198 352,855 352,855 206,151 331,368 314,449 -10.9%
Risk Management (GF)134,042 154,905 154,905 125,600 139,195 219,381 41.6%
Information Technology 746,104 714,815 801,053 393,656 733,341 690,592 -3.4%
Utility Billing (W/S) 183,468 210,612 210,612 108,459 207,365 214,969 2.1%
Risk Management (W/S)95,787 109,013 109,013 84,764 109,377 106,076 -2.7%
Department Total $2,564,548 $2,756,916 $2,877,671 $1,674,305 $2,643,175 $2,773,371 0.6%
Classification
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Salaries and Benefits 1,385,659 1,566,631 1,581,548 988,097 1,507,478 1,598,976 2.1%
Supplies 90,131 81,142 81,262 41,761 81,190 64,725 -20.2%
Maintenance 51,313 52,356 52,356 29,195 48,875 77,450 47.9%
Services 1,002,448 886,745 938,463 586,675 836,395 874,820 -1.3%
Capital Outlay 13,892 100,000 154,000 6,639 140,237 97,400 -2.6%
Other 21,105 70,042 70,042 21,938 29,000 60,000 -14.3%
Department Total $2,564,548 $2,756,916 $2,877,671 $1,674,305 $2,643,175 $2,773,371 0.6%
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Finance 7.4 7.4 7.4 7.4 7.4 8.4 14.1%
Municipal Court 5.0 6.4 6.4 6.4 6.4 6.4 -0.5%
Human Resources 5.0 5.0 5.0 5.0 5.0 4.0 -20.0%
Risk Management (GF)0.5 0.5 0.5 0.5 0.5 1.0 100.0%
Information Technology 3.0 3.0 3.0 3.0 3.0 3.0 0.0%
Utility Billing(W/S)3.0 3.0 3.0 3.0 3.0 3.0 0.0%
Risk Management (W/S)0.5 0.5 0.5 0.5 0.5 0.0 -100.0%
Department Total 24.4 25.8 25.8 25.8 25.8 25.8 0.0%
GF-General Fund, W/S-Water and Sewer Fund
PERSONNEL SUMMARY BY DIVISION
Administrative Services
Department Summary
EXPENDITURE BY CLASSIFICATION
EXPENDITURE BY DIVISION
89
Administrative Services
Finance
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $367,367 $372,308 $362,147 $239,020 $378,799 $402,483
41-30 OVERTIME PAY 2,193 1,230 1,230 904 1,297 1,317
41-41 MERIT PAY 0 3,560 3,560 0 0 0
41-42 STAFF MERIT PAY 0 0 0 0
41-43 LONGEVITY PAY 4,730 5,530 5,530 5,334 5,334 3,860
41-44 VEHICLE ALLOWANCE 3,396 3,600 3,600 2,400 2,100 3,600
41-45 INCENTIVE-CERTIFICATE PAY 1,300 1,200 1,200 800 1,200 1,500
41-49 CELL PHONE ALLOWANCE 105 1,370 1,370 580 495 1,020
41-90 ACCRUED PAYROLL 0 3,723 26,243 22,521 ` 0
42-20 PART-TIME WAGES 5,826 8,237 8,237 6,476 10,854 8,632
42-41 MERIT PAY 0 0 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 28,078 30,374 31,319 20,030 31,323 32,315
47-20 TMRS RETIREMENT FUND 50,998 51,262 52,875 35,959 54,253 54,322
48-10 HEALTH/DENTAL INSURANCE 30,786 35,348 35,348 23,225 30,852 39,285
48-20 LIFE INSURANCE 935 854 854 690 894 915
48-30 DISABILITY INSURANCE 1,500 1,580 1,580 1,106 0 1,695
48-40 WORKERS COMP INSURANCE 476 643 643 449 609 693
48-50 EAP SERVICES 414 420 420 277 392 483
48-90 FLEX PLAN ADMINISTRATION 475 446 446 312 444 519
Subtotal of PERSONNEL $498,579 $521,685 $536,602 $360,083 $518,846 $552,639
51-00 OFFICE SUPPLIES $6,894 $11,899 $11,899 $2,258 $3,900 $3,400
54-00 OPERATING SUPPLIES 1,132 693 693 453 900 1,600
58-00 OPERATING EQUIPMENT <$5,000 0 174 174 105 300 500
Subtotal of SUPPLIES $8,026 $12,766 $12,766 $2,816 $5,100 $5,500
63-00 VEHICLE MAINTENANCE $0 $0 $0 $0 $0 $0
68-00 EQUIPMENT MAINTENANCE 125 287 287 0 0 125
Subtotal of MAINTENANCE $125 $287 $287 $0 $0 $125
71-20 AUDIT SERVICES $24,945 $27,297 $27,297 $19,034 $22,538 $23,665
71-40 CONSULTING SERVICES 8,250 6,635 6,635 0 6,500 6,500
73-50 SURETY BONDS 0 346 346 0 0 0
74-00 OPERATING SERVICES 8,477 5,533 5,533 3,484 3,740 8,605
74-01 POSTAL AND COURIER SERVICES 834 2,500 2,500 1,779 3,080 1,550
74-97 RECRUITMENT ADVERSTING 108 0 0 36 0 0
75-10 TRAINING 3,158 4,707 4,707 3,232 0 3,125
75-20 TRAVEL REIMBURSEMENTS 2,433 4,707 4,707 3,480 0 3,835
75-30 MEMBERSHIPS 684 693 693 1,168 1,300 1,515
78-00 CONTRACT SERVICES 15,235 10,470 30,070 2,224 19,900 500
78-30 RENTAL 0 527 527 0 0 0
Subtotal of SERVICES $64,124 $63,415 $83,015 $34,437 $57,058 $49,295
Totals for FINANCE $570,854 $598,153 $632,670 $397,336 $581,004 $607,559
91
73-50 SURETY BONDS $0 $0 $0 $0 $0 $0
74-00 OPERATING SERVICES 0 0 0 0 0 0
74-01 POSTAL AND COURIER SERVICES 0 0 0 0 0 0
74-31 TAX APPRAISAL SERVICES 90,472 96,535 96,535 85,749 85,750 85,750
74-32 TAX COLLECTION SERVICES 58,155 73,158 73,158 0 53,238 62,000
74-91 ADVERTISING/PUBLIC NOTICE 0 0 0 0 0 0
75-40 PUBLICATIONS 0 0 0 0 0 0
Subtotal of SERVICES $148,627 $169,693 $169,693 $85,749 $138,988 $147,750
98-71 PROPERTY TAX REFUNDS $52,190 $40,568 $40,568 $21,938 $0 $30,000
Subtotal of OTHER $52,190 $40,568 $40,568 $21,938 $0 $30,000
Totals for OTHER ADMIN FUNCTIONS $200,817 $210,261 $210,261 $107,687 $138,988 $177,750
FY07
Adopted
Budget
Administrative Services
Other Administrative Functions
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
92
Administrative Services
Municipal Court
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $151,149 $187,811 $187,811 $120,794 $191,762 $199,429
41-30 OVERTIME PAY 1,278 7,178 7,178 2,356 5,958 7,502
41-41 MERIT PAY 0 3,011 3,011 0 0 0
41-43 LONGEVITY PAY 1,040 1,595 1,595 1,250 1,250 3,115
41-45 INCENTIVE-CERTIFICATE PAY 2,175 1,800 1,800 1,600 2,400 2,400
41-49 CELL PHONE ALLOWANCE 385 420 420 280 420 420
41-90 ACCRUED PAYROLL 1,468 1,855 1,855 0 0 0
42-20 PART-TIME WAGES 25,073 42,518 42,518 15,926 25,025 89,657
42-25 FIXED RATE PAY 40,437 45,120 45,120 30,975 45,485 0
47-10 SOCIAL SECURITY/MEDICARE 16,342 22,146 22,146 12,698 20,448 25,921
47-20 TMRS RETIREMENT FUND 21,364 26,611 26,611 16,547 26,400 32,706
48-10 HEALTH/DENTAL INSURANCE 26,047 28,746 28,746 20,673 32,170 38,265
48-20 LIFE INSURANCE 402 430 430 354 536 448
48-30 DISABILITY INSURANCE 619 796 796 558 846 830
48-40 WORKERS COMP INSURANCE 946 1,295 1,295 820 1,246 1,341
48-50 EAP SERVICES 236 360 360 236 357 483
48-90 FLEX PLAN ADMINISTRATION 57 172 172 70 102 97
Subtotal of PERSONNEL $289,018 $371,864 $371,864 $225,137 $354,405 $402,614
51-00 OFFICE SUPPLIES $7,710 $6,257 $6,257 $4,690 $7,180 $7,000
52-00 PERSONNEL SUPPLIES 250 206 206 110 236 240
53-00 VEHICLE SUPPLIES 145 79 79 0 80 80
53-01 FUEL 903 816 816 544 800 800
54-00 OPERATING SUPPLIES 5,999 6,421 6,421 4,481 7,100 7,000
58-00 OPERATING EQUIPMENT <$5,000 0 576 576 0 2,921 0
Subtotal of SUPPLIES $15,007 $14,355 $14,355 $9,825 $18,317 $15,120
63-00 VEHICLE MAINTENANCE $1,576 $527 $527 $70 $500 $500
68-00 EQUIPMENT MAINTENANCE 0 33 33 0 0 0
Subtotal of MAINTENANCE $1,576 $560 $560 $70 $500 $500
72-12 MEDICAL EXAMINATIONS $0 $0 $0 $0
73-11 VEHICLE INSURANCE 380 314 314 253 380 348
73-22 LAW ENFORCEMENT INSURANCE 524 600 600 486 485 476
73-50 SURETY BONDS 71 0 0 71 71 71
74-00 OPERATING SERVICES 4,728 5,790 5,790 594 5,700 6,350
74-01 POSTAL AND COURIER SERVICES 0 0 0 1,880 2,700 2,700
74-97 RECRUITMENT ADVERSTING 189 0 0 36 36 0
75-10 TRAINING 417 1,358 1,358 206 500 905
75-20 TRAVEL REIMBURSEMENTS 1,603 1,885 1,885 1,296 1,545 3,450
75-30 MEMBERSHIPS 367 116 116 176 176 200
78-00 CONTRACT SERVICES 23,679 7,600 7,600 8,762 9,100 8,000
78-31 VEHICLE LEASE-INTERNAL 3,719 1,860 1,860 1,860 1,860 1,861
Subtotal of SERVICES $35,677 $19,523 $19,523 $15,620 $22,553 $24,361
Totals for MUNICIPAL COURT $341,278 $406,302 $406,302 $250,652 $395,775 $442,595
93
41-10 FULLTIME SALARIES & WAGES $158,789 $174,744 $174,744 $110,958 $173,339 $150,686
41-30 OVERTIME PAY 3,786 6,020 6,020 899 6,020 2,573
41-41 MERIT PAY 0 1,454 1,454 0 0 0
41-43 LONGEVITY PAY 946 1,160 1,160 860 860 1,145
41-45 INCENTIVE-CERTIFICATE PAY 975 900 900 800 1,200 900
41-49 CELL PHONE ALLOWANCE 385 420 420 280 420 420
41-90 ACCRUED PAYROLL 1,408 1,748 1,748 0 0 0
42-20 PART-TIME WAGES 128 0 0 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 11,750 14,130 14,130 8,116 13,469 11,913
47-20 TMRS RETIREMENT FUND 22,008 24,351 24,351 15,055 23,935 20,438
48-10 HEALTH/DENTAL INSURANCE 26,433 30,864 30,864 16,539 24,806 27,397
48-20 LIFE INSURANCE 405 402 402 330 490 343
48-30 DISABILITY INSURANCE 645 745 745 511 766 635
48-40 WORKERS COMP INSURANCE 206 297 297 187 337 258
48-50 EAP SERVICES 255 300 300 176 277 241
48-80 UNEMPLOYMENT COMPENSATION 1,692 10,000 10,000 0 0 10,000
48-90 FLEX PLAN ADMINISTRATION 294 282 282 149 224 205
Subtotal of PERSONNEL $230,105 $267,817 $267,817 $154,860 $246,143 $227,154
51-00 OFFICE SUPPLIES $2,347 $2,105 $2,105 $2,783 $3,700 $3,500
52-00 PERSONNEL SUPPLIES 1,847 2,105 2,105 557 1,200 1,500
52-21 5 STAR FUNCTION SUPPLIES 2,736 1,679 1,679 474 1,500 1,500
52-23 STAFF DEV PROG SUPPLIES 2,419 0 0 1,278 2,400 2,400
54-00 OPERATING SUPPLIES 1,123 2,105 2,105 2,571 3,200 3,500
58-00 OPERATING EQUIPMENT <$5,000 0 842 842 0 3,500 900
Subtotal of SUPPLIES $10,472 $8,836 $8,836 $7,663 $15,500 $13,300
71-40 CONSULTING SERVICES $0 $2,632 $2,632 $0 $2,500 $2,500
72-12 MEDICAL EXAMINATIONS 161 7,004 7,004 0 0 5,000
72-13 DRUG TESTING SERVICES 7,727 3,685 3,685 2,775 3,500 0
72-20 PERSONNEL EVENTS/PROGRAMS 5,889 7,052 7,052 6,975 7,700 8,000
72-21 5 STAR FUNCTION SERVICES 7,447 7,974 7,974 7,136 7,500 8,200
72-23 STAFF DEVELOPMENT PROGRAM 5,531 18,421 18,421 3,217 18,000 20,000
74-00 OPERATING SERVICES 440 474 474 1,224 1,000 1,000
74-01 POSTAL AND COURIER SERVICES 4 0 0 160 175 175
74-91 ADVERTISING/PUBLIC NOTICE 0 263 263 0 250 250
74-96 CRIMINAL HISTORY SERVICES 71 105 105 8 100 100
74-97 RECRUITMENT ADVERSTING 324 3,995 3,995 0 0 3,000
75-10 TRAINING 1,458 2,369 2,369 1,917 2,400 2,570
75-20 TRAVEL REIMBURSEMENTS 1,755 1,842 1,842 1,328 2,000 1,500
75-30 MEMBERSHIPS 712 842 842 490 600 700
76-12 TELEPHONE/COMMUNICATIONS 48 0 0 0 0 0
78-00 CONTRACT SERVICES 20,054 19,544 19,544 18,398 24,000 21,000
Subtotal of SERVICES $51,621 $76,202 $76,202 $43,628 $69,725 $73,995
Totals for HUMAN RESOURCES $292,198 $352,855 $352,855 $206,151 $331,368 $314,449
FY07
Adopted
Budget
Administrative Services
Human Resources
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
94
41-10 FULLTIME SALARIES & WAGES $148,825 $169,102 $169,102 $104,979 $167,391 $174,043
41-30 OVERTIME PAY 3,919 4,490 4,490 3,806 4,490 4,545
41-41 MERIT PAY 0 2,833 2,833 0 0 0
41-43 LONGEVITY PAY 1,019 1,070 1,070 1,050 1,050 1,285
41-45 INCENTIVE-CERTIFICATE PAY 525 900 900 600 900 900
41-49 CELL PHONE ALLOWANCE 455 840 840 920 1,380 1,380
41-90 ACCRUED PAYROLL 8,161 1,691 1,691 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 11,997 13,711 13,711 8,121 13,105 13,935
47-20 TMRS RETIREMENT FUND 21,948 23,632 23,632 14,733 23,066 23,908
48-10 HEALTH/DENTAL INSURANCE 15,936 20,641 20,641 13,559 20,338 22,604
48-20 LIFE INSURANCE 391 392 392 303 455 395
48-30 DISABILITY INSURANCE 604 724 724 484 729 732
48-40 WORKERS COMP INSURANCE 347 505 505 339 518 561
48-50 EAP SERVICES 147 180 180 121 182 181
48-90 FLEX PLAN ADMINISTRATION 31 54 54 38 58 58
Subtotal of PERSONNEL $214,305 $240,765 $240,765 $149,053 $233,662 $244,527
51-00 OFFICE SUPPLIES $161 $0 $0 $663 $663 $0
52-00 PERSONNEL SUPPLIES 0 0 0 39 39 0
54-00 OPERATING SUPPLIES 80 200 200 846 846 3,900
57-00 COMPUTER SUPPLIES 16,177 24,843 24,843 9,994 18,000 17,110
58-00 OPERATING EQUIPMENT <$5,000 36,463 9,502 9,622 1,838 8,200 1,325
Subtotal of SUPPLIES $52,881 $34,545 $34,665 $13,380 $27,748 $22,335
67-00 COMPUTER EQUIP MAINT $49,487 $51,509 $51,509 $28,875 $48,000 $76,700
Subtotal of MAINTENANCE $49,487 $51,509 $51,509 $28,875 $48,000 $76,700
74-00 OPERATING SERVICES $0 $1,105 $1,105 $39 $39 $0
74-01 POSTAL AND COURIER SERVICES 0 0 0 62 65 0
74-97 RECRUITMENT ADVERSTING 0 0 0 0 0 0
75-10 TRAINING 18,739 19,528 25,928 2,025 21,000 12,435
75-20 TRAVEL REIMBURSEMENTS 5,610 4,404 8,799 4,389 9,300 4,135
75-30 MEMBERSHIPS 0 211 211 0 0 0
76-12 TELEPHONE/COMMUNICATIONS 0 0 0 1,890 1,890 0
77-10 SOFTWARE LICENSE FEES 122,714 5,263 14,722 0 13,000 0
77-20 SOFTWARE SUPPORT SERVICES 158,801 165,532 178,796 141,274 163,000 163,260
77-23 SOFTWARE SUBSCRIPTION SRV 300 1,847 0 300 300 300
77-30 INTERNET SERVICES 5,054 0 1,847 6,064 10,100 11,500
77-40 SOFTWARE CONVERSION SRVCS 11,100 0 0 0 0 0
77-50 COMPUTER HARDWARE SUPPORT 208 0 0 0 0 0
78-00 CONTRACT SERVICES 50,493 44,296 42,896 2,000 22,000 24,000
78-30 RENTAL 42,520 45,810 45,810 37,666 43,000 34,000
Subtotal of SERVICES $415,539 $287,996 $320,114 $195,709 $283,694 $249,630
87-10 COMPUTER SYSTEMS $13,892 $100,000 $100,000 $6,639 $65,000 $0
88-00 CAPITAL EQUIPMENT 0 0 54,000 0 75,237 97,400
Subtotal of CAPITAL $13,892 $100,000 $154,000 $6,639 $140,237 $97,400
Totals for INFORMATION TECHNOLOGY $746,104 $714,815 $801,053 $393,656 $733,341 $690,592
FY07
Adopted
Budget
Administrative Services
Information Technology
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
95
41-10 FULLTIME SALARIES & WAGES $20,430 $20,834 $20,834 $13,297 $21,115 $43,602
41-30 OVERTIME PAY 475 0 0 5 5 2,573
41-41 MERIT PAY 0 304 304 0 0 0
41-43 LONGEVITY PAY 80 135 135 110 110 285
41-44 VEHICLE ALLOWANCE 1,698 1,800 1,800 1,200 1,800 3,600
41-45 INCENTIVE-CERTIFICATION PAY 0 0 0 138 0 1,200
41-49 CELL PHONE ALLOWANCE 188 210 210 140 210 420
41-90 ACCRUED PAYROLL 378 208 208 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 1,769 1,781 1,781 1,136 1,717 3,953
47-20 TMRS RETIREMENT FUND 3,115 3,070 3,070 1,965 2,957 6,783
48-10 HEALTH/DENTAL INSURANCE 0 0 0 0 0 0
48-20 LIFE INSURANCE 45 48 48 39 58 99
48-30 DISABILITY INSURANCE 81 89 89 60 91 183
48-40 WORKERS COMP INSURANCE 19 38 38 22 34 77
48-50 EAP SERVICES 42 30 30 20 30 60
48-80 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0
48-90 FLEX PLAN ADMINISTRATION 0 9 9 4 4 0
Subtotal of PERSONNEL $28,320 $28,556 $28,556 $18,136 $28,131 $62,835
51-00 OFFICE SUPPLIES $129 $263 $263 $0 $250 $275
54-00 OPERATING SUPPLIES 629 631 631 832 950 950
58-00 OPERATING EQUIPMENT <$5,000 371 631 631 17 675 700
Subtotal of SUPPLIES $1,129 $1,525 $1,525 $849 $1,875 $1,925
72-20 PERSONNEL EVENTS/PROGRAMS $5,949 $7,085 $7,085 $7,220 $7,600 $7,200
73-13 MOBILE EQUIPMENT 1,603 1,769 1,769 2,000 2,000 1,505
73-21 GENERAL LIABILITY 14,964 16,507 16,507 14,964 14,964 10,559
73-23 PUBLIC OFFICIAL 19,719 21,753 21,753 19,720 19,720 13,943
73-24 CRIME & ACCIDENT COVERAGE 884 1,171 1,171 885 885 2,061
73-31 WINDSTORM (GALV CTY) 33,705 39,000 39,000 34,930 34,930 90,581
73-32 REAL & PERSONAL PROPERTY 25,096 30,001 30,001 25,096 25,096 17,330
73-33 FLOOD INSURANCE 283 420 420 355 355 6,647
73-50 SURETY BONDS 1,088 2,245 2,245 914 1,089 2,245
73-80 PRIOR YEAR INSURANCE 0 1,765 1,765 0 0 1,000
73-90 INSURANCE ADMINISTRATION 0 456 456 0 0 0
74-94 PERMITS/INSPECTION/TESTNG 135 158 158 150 250 150
75-10 TRAINING 399 1,579 1,579 0 1,400 500
75-20 TRAVEL REIMBURSEMENTS 486 789 789 6 500 500
75-30 MEMBERSHIPS 282 126 126 375 400 400
Subtotal of SERVICES $104,593 $124,824 $124,824 $106,615 $109,189 $154,621
Totals for RISK MANAGEMENT $134,042 $154,905 $154,905 $125,600 $139,195 $219,381
FY07
Adopted
Budget
Administrative Services
Risk Management (General Fund)
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
96
41-10 FULLTIME SALARIES & WAGES $20,349 $20,834 $20,834 $13,296 $21,115 $0
41-30 OVERTIME PAY 475 0 0 5 5 0
41-41 MERIT PAY 0 304 304 0 0 0
41-43 LONGEVITY PAY 80 135 135 110 110 0
41-44 VEHICLE ALLOWANCE 1,698 1,800 1,800 1,200 1,800 0
41-45 INCENTIVE-CERTIFICATION PAY 37 0 0 138 338 0
41-49 CELL PHONE ALLOWANCE 192 210 210 140 210 0
41-90 ACCRUED PAYROLL 563 208 208 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 1,773 1,781 1,781 1,136 1,723 0
47-20 TMRS RETIREMENT FUND 3,120 3,070 3,070 1,965 2,967 0
48-20 LIFE INSURANCE 52 48 48 39 58 0
48-30 DISABILITY INSURANCE 84 89 89 60 91 0
48-40 WORKERS COMP INSURANCE 26 38 38 22 34 0
48-50 EAP SERVICES 14 30 30 20 30 0
48-90 FLEX PLAN ADMINISTRATION 5 9 9 4 0 0
Subtotal of PERSONNEL $28,468 $28,556 $28,556 $18,135 $28,481 $0
51-00 OFFICE SUPPLIES $52 $53 $53 $0 $50 $100
54-00 OPERATING SUPPLIES 12 105 105 0 125 125
58-00 OPERATING EQUIPMENT <$5,000 32 789 789 866 950 800
Subtotal of SUPPLIES $96 $947 $947 $866 $1,125 $1,025
72-20 PERSONNEL EVENTS/PROGRAMS $1,067 $3,759 $3,759 $206 $3,800 $3,800
73-13 MOBILE EQUIPMENT 1,069 1,034 1,034 1,069 1,069 805
73-21 GENERAL LIABILITY 9,976 11,005 11,005 9,976 11,005 7,040
73-23 PUBLIC OFFICIAL 13,146 14,502 14,502 13,147 14,502 9,007
73-24 CRIME & ACCIDENT COVERAGE 884 781 781 885 885 1,557
73-31 WINDSTORM (GALV CTY) 22,511 26,000 26,000 23,287 26,000 60,388
73-32 REAL & PERSONAL PROPERTY 16,730 19,570 19,570 16,731 19,570 11,305
73-33 FLOOD INSURANCE 283 280 280 237 280 8,389
75-10 TRAINING 1,290 2,105 2,105 70 2,200 2,300
75-20 TRAVEL REIMBURSEMENTS 155 158 158 0 160 160
75-30 MEMBERSHIPS 112 316 316 155 300 300
Subtotal of SERVICES $67,223 $79,510 $79,510 $65,763 $79,771 $105,051
Totals for RISK MANAGEMENT $95,787 $109,013 $109,013 $84,764 $109,377 $106,076
FY07
Adopted
Budget
Administrative Services
Risk Management (Water and Sewer Fund)
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
97
41-10 FULLTIME SALARIES & WAGES $73,310 $75,990 $75,990 $48,315 $75,881 $81,527
41-30 OVERTIME PAY 283 3,012 3,012 0 0 3,072
41-41 MERIT PAY 0 1,045 1,045 0 0 0
41-43 LONGEVITY PAY 645 720 720 520 520 855
41-45 INCENTIVE-CERTIFICATE PAY 300 300 300 200 300 300
41-90 ACCRUED PAYROLL (477)760 760 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 5,617 6,202 6,202 3,727 5,849 6,560
47-20 TMRS RETIREMENT FUND 10,043 10,688 10,688 6,490 10,100 11,255
48-10 HEALTH/DENTAL INSURANCE 6,330 7,750 7,750 2,842 4,262 4,770
48-20 LIFE INSURANCE 198 174 174 143 212 184
48-30 DISABILITY INSURANCE 317 323 323 225 337 342
48-40 WORKERS COMP INSURANCE 86 130 130 81 132 142
48-50 EAP SERVICES 178 240 240 121 182 181
48-90 FLEX PLAN ADMINISTRATION 34 54 54 29 35 19
Subtotal of PERSONNEL $96,864 $107,388 $107,388 $62,693 $97,810 $109,207
51-00 OFFICE SUPPLIES $1,882 $4,286 $4,286 $5,305 $5,450 $600
54-00 OPERATING SUPPLIES 391 757 757 307 950 4,620
58-00 OPERATING EQUIPMENT <$5,000 247 3,125 3,125 750 5,125 300
Subtotal of SUPPLIES $2,520 $8,168 $8,168 $6,362 $11,525 $5,520
68-00 EQUIPMENT MAINTENANCE $125 $0 $0 $250 $375 $125
Subtotal of MAINTENANCE $125 $0 $0 $250 $375 $125
71-20 AUDIT SERVICES $17,322 $16,608 $16,608 $11,666 $14,516 $16,500
74-00 OPERATING SERVICES 2,611 737 737 514 924 9,462
74-01 POSTAL AND COURIER SERVICES 31,082 27,048 27,048 17,106 28,710 24,605
74-97 RECRUITMENT ADVERSTING 72 0 0 0 0 0
75-10 TRAINING 81 1,327 1,327 130 430 1,200
75-20 TRAVEL REIMBURSEMENTS 260 727 727 62 200 350
78-00 CONTRACT SERVICES 11,426 19,135 19,135 9,676 23,875 18,000
Subtotal of SERVICES $62,854 $65,582 $65,582 $39,154 $68,655 $70,117
98-30 PROVISION FOR UNCOLL A/R 21,105 29,474 29,474 0 29,000 30,000
Subtotal of OTHER $21,105 $29,474 $29,474 $0 $29,000 $30,000
Totals for UTILITY BILLING $183,468 $210,612 $210,612 $108,459 $207,365 $214,969
FY07
Adopted
Budget
Administrative Services
Utility Billing
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
98
Police
Mission Statement
The Friendswood Police Department is organized, equipped and trained to provide responsive
service in a community-police partnership. The Department focuses all available resources to
promote community safety, suppress crime, ensure the safe, orderly movement of traffic, and
protect the constitutional rights of all persons.
Current Operations
Operations
The purpose of the community-oriented policing program is to provide immediate police service,
criminal investigations and collaborative problem solving initiatives so the community can feel
safe and be safe.
x First Response-This activity is mandated by Art. 2.13, Code of Criminal Procedure.
Provides emergency response to 9-1-1 calls, enforce traffic and criminal laws and address
problems related to order maintenance and quality of life.
x Community Partnerships-Assist in crime prevention and problem solving, work with
residents and businesses to solve problems that lead to crime, community liaison to
improve communication and understanding of police operations. Programs in the category
include the school resource officers and Drug Abuse Resistance Education.
x Neighborhood Based Policing-Mandated by Art. 2.13, CCP. Investigation of assaults,
property theft, auto theft, burglary of vehicles, criminal trespass and violations of City
ordinances.
x Traffic Enforcement-Mandated by Ch. 543 of the Transportation Code. The purpose is to
investigate accidents, analyze collisions, target enforcement efforts and coordinate
multiple agencies to facilitate traffic management in order to improve traffic safety.
Programs in the category include the Commercial Vehicle Inspection program and the
Texas Department of Transportation Selective Traffic Enforcement program.
x Animal Control-Mandated by Ch 10, Friendswood Code of Ordinances. The primary
function and intent of the animal control division is protection of the health, safety and
welfare of the citizens of the City by controlling the animal population and establishing
uniform rules and regulations for the control and eradication of rabies.
Criminal Investigations
The purpose of investigations is to provide investigative support that requires a particularly high
level of expertise. This service is provided to police officers, victims, external members of the
criminal justice agencies, and the public, in order to protect victims and the public.
x Centralized Investigations-This is a core activity mandated by Art. 2.13, CCP. The
Department has pooled its investigative resources into one division that conducts criminal
investigations (homicide, robbery, child abuse, family violence, deviant crimes, forgery
99
Police
and other financial crimes, juvenile investigations and auto theft); sex offender
registration and recovery of stolen property.
x Organized Crime-This activity is mandated by Art. 2.13, CCP; Ch. 481, Health and Safety
Code; Ch. 61, CCP. This functional area investigates the possession, manufacture, and
illegal sale of controlled substances, gang related crime and gathers and disseminates
information regarding criminal activity to the patrol division.
x Forensic Services-These services are critical to the police investigator and to the successful
prosecution of criminal cases. It includes fingerprint identification, crime laboratory,
evidence control, crime scene investigation, photography and evidence collection.
x Victim Services-This activity is mandated by Ch. 56, CCP. It provides immediate, on the
scene crisis intervention to victims/witnesses and responders. In addition to city
employees, the program utilizes volunteers. It provides assessment/referral, assistance in
criminal investigation, court testimony and community policing activities.
Operations Support
Provides intake and processing of police calls for service. It provides fleet, equipment and facility
maintenance services so that police services can be delivered effectively. Also provided are
information resources, as well as administrative and fiscal support to police department
employees so they can perform their jobs safely and effectively. In addition, ethical, professional
direction and training is provided to employees so that they can perform their duties according to
guiding principles. Specialized critical incident management is also included in this functional
area.
x Communications-Mandated by Ch. 77, Health and Safety Code. The emergency 9-1-1
center is a primary public safety answering point. It receives all calls requesting police,
fire or EMS assistance within the City of Friendswood and processes emergency and non-
emergency calls for police service from the public in order to provide police assistance to
persons in need. It also supports police personnel in the delivery of that service.
x Special Operations-Includes the specially trained and equipped teams of officers for
tactical and hostage negotiations support. These highly trained officers are responsible for
formulating and executing action plans to manage critical incidents.
x Administration-Provide administrative and managerial support to effectively oversee the
delivery of police services. Responds to citizen and Council requests for assistance.
Conducts research and develops new programs, solicits grant opportunities, engages in
strategic planning; provides information for operational level analysis of crime
trends/patterns. Provides data entry, open records support, incident report review,
identification and maintenance of arrest records. Responsible for the preparation of the
operating budget, monitoring actual performance in relation to budget, as well as
providing timely and reliable expenditure information to program personnel.
x Recruiting and Training-Program recruits police officer applicants, conducts initial
screening interviews to determine if basic requirements are satisfied, tests applicants for
basic skills, compatible behavior traits and conducts background investigations. Trains
100
Police
and monitors employees so that the department has highly qualified and competent staff
members to meet the expectations of the public.
x Internal Affairs-Activity is mandated by Sec. 143.312, Local Government Code. Includes
investigation of potential policy violations in a timely manner and provides information to
the public so they will have trust and confidence in internal affairs investigations.
x Public Information-Provide written and verbal communication to the pubic and city
employees about department activities so they can understand and be familiar with the
services offered. Includes news liaison, research, provision of information, news
releases/press conferences, planning/coordination, development/maintenance of the
Website and the weekly crime report.
x Vehicle and Equipment Maintenance-Provide maintenance and support of City vehicles and
equipment for the department to ensure dependable transportation and operations.
Manage fleet and all equipment used for police services on a 24 hour, seven day a week
schedule.
Highlights of Proposed Budget
The budget includes the personnel, equipment, and supplies to provide public safety services and
achieve the goals and objectives of the department.
Maintain Commitment to Public Safety
The City maintains a staffing ratio of 1.4 officers per 1000 residents. The FY 2007 budget
includes the addition of one police officer to maintain this staffing ratio. Ensuring vacant police
officer positions are filled is as important as the number of officer positions authorized. Full
staffing is directly tied to achieving our goals: reducing violent crime, reducing property crime,
improving traffic safety and improving quality of life.
Increase Records Clerk/Communications Operator Staffing
Included in this budget are the salary and equipment necessary to add one communications
operator and one part time public safety officer. The addition of the communications operator will
ensure the timely processing of records requests and public information. The addition of the third
part time public safety officer is also a position, which is administrative in nature in that this is a
non-sworn position aimed toward those seeking a career in the law enforcement field. Duties
include maintaining the municipal jail, taking walk in reports, entering pawn tickets and
processing the intake and release of prisoners. This position will help free police officers from
administrative duties at the police department.
Continuation of Mandated Services
The Crime Victim Assistance Program will be funded for an eighth year by a federal grant through
the Governor’s Office. The total grant award is in the amount of $47,600.
101
Police
Capital Replacement and Additional Equipment
The budget contains critical equipment (both capital and non capital items). Equipment for new
positions (two marked patrol cars, uniforms, radios, etc.) is included in the funding related to
maintaining officer or increasing the per thousand ratio. The budget includes funding for
replacement vehicles from the Vehicle Replacement Fund. This includes up to 9 marked patrol
cars and one animal control truck.
Alternative Revenue Streams
Victims of Crime Act Grant, LEOSE Training Allocation, Texas Department of Transportation
Selective Traffic Enforcement Program, and Bulletproof Vest Partnership Act, 50/50 cost sharing
with Friendswood Independent School District for two school resource officers, Friendswood
Independent School District school zone coverage and security fees, 50/50 cost sharing with Clear
Creek Independent School District for five school crossing guards, Texas Department of Public
Safety Commercial Vehicle Inspection program, partnership with the Drug Enforcement
Administration-Galveston Resident Office Task Force.
Police Canine Program
Seizure funds generated from investigations involving illegal use of drugs were used to sustain a
drug detection police canine program. The police department is requesting funds from the
general fund to sustain the canine program.
Departmental Goals and Measures:
Goal 1:
Maintain a safe environment for all citizens and vigorously address criminal activity throughout
the City by developing partnerships in and around the community. Preserve a low crime rate.
Interface proactively with adjacent law enforcement agencies.
Objective A:
Sustain police and support staff equipment and staffing levels consistent with the demand for
services generated by residential and commercial growth.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Calls for Police Service 12,365 12,021 12,100 12,100
Incident Reports 2171 2087 2544 2500
Sworn peace officers per 1,000
residents 1.4 1.4 1.4 1.5
Emergency Response Time
(minutes)
0:03:46 0:03:48 0:03:50 0:03:30
Trend: Demand for patrol resources has leveled in activity due in part to the Department’s
proactive involvement and community outreach activities. A continuing requirement exists to add
personnel and equipment to meet the administrative and operational needs of the department
and the community.
102
Police
Objective B:
Focus on specific crimes proactively, most notably Part I UCR Index Crimes, domestic violence
and drug-related activity. Continue participation in effective federal, state and county task forces
committed to the reduction of crime in our community.
Measure FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Total Index Crime 552 473 550 550
Crimes per 1,000 residents 16.52 13.80 15.71 15.49
Calls for Service relating to domestic
violence 162 133 120 120
Arrests related to drug activity 197 184 364 350
Trend: For the past several years, Friendswood has maintained one of the lowest crime rates in
Texas. The Department is participating in a regional drug task force to address drug and drug-
related crime within the City and adjacent communities.
Objective C:
Reduce the number of traffic collisions and related injuries through selective traffic enforcement.
Increase public awareness related to traffic safety through public education and awareness
programs. Focus on citizen concerns related to neighborhood traffic safety.
Measure FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Number of traffic accidents 685 671 604 600
Number of citations issued 13,101 12,958 12,292 12,300
Commercial Vehicle violations cited 268 172 120 120
Trend: The most frequently identified traffic safety concerns are speed over the posted limits,
speeding trucks and risks to children playing. The department uses radar traffic enforcement, a
citizen radar loan program and a commercial vehicle roadside inspection program to address
traffic safety issues. Texas Department of Transportation grant funds may be available to
conduct concentrated traffic enforcement activities in locations that annually produce the highest
incidents of traffic accidents within the City.
Goal 2:
Engage citizens in an ongoing dialogue about City policies and programs designed to instill an
attitude of trust and understanding in local decision making. Strengthen ties between the
community and maintain and improve community relations and support.
Objective A:
Increase community participation in police programs and enhance community and police
partnerships. Provide victims of crime with timely information, assistance and support to reduce
the impact of crime.
103
Police
Measure FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Number of volunteer hours of service 300 580 400 250
D.A.R.E classes taught 89 89 192 192
Number of unduplicated victims served 729 577 700 700
Trend: Participation in community outreach programs has been growing. Volunteer service has
been a key factor contributing to the success of the victim assistance program. Two officers are
teaching the new DARE program that includes visits to classroom in each grade level plus planned
lessons for 7th and 9th graders.
Objective B:
Maintain and improve the Department’s web site.
Trend: The Department did make a number of significant improvements to the website in 2005-
2006 after the launch of the updated City web site.
Goal 3:
Ensure police accountability to the community by measuring and evaluating organizational
performance and employee commitment to the Department’s mission and values. Continue to
assess, develop and implement innovative solutions, policies and procedures and organizational
systems that result in excellent police practices
Objective A:
Strengthen organizational communications through timely and effective dissemination of
information.
Measure FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Number of open records requests
processed 965 857 850 900
Number of press releases 250 146 150 150
Trend: Balancing quality customer service demand while maintaining increased workloads with
limited staff resources challenges the records division.
Objective B:
Lieutenants will achieve consistent supervision; enhance leadership training and work on
supervisor relationships as a team in monthly Sergeant/supervisor meetings (including civilian
supervisors).
104
Police
Objective C:
Ensure police accountability to the
community Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Minority representation on police
force
15% 17% 20% 20%
Funds allocated to training needs $20,152 $23,183 $22,297 $22,297
Number of police complaints filed 43 55 30 25
Trend: The Department has implemented strategies and outreach efforts to educate members of
the community about their role in public safety while continually evaluating personnel and
programs for their effectiveness in meeting community expectations and demand for services.
105
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Administration 406,894 424,827 424,827 282,478 437,547 446,605 5.1%
Communications 642,186 698,075 698,075 438,290 697,168 771,774 10.6%
Patrol 2,929,452 3,121,872 3,141,232 1,997,552 3,088,135 3,421,334 9.6%
Patrol DoT 68,331 70,754 70,754 41,115 67,660 71,295 0.8%
Criminal Investigations 905,085 947,951 946,951 595,478 898,268 945,242 -0.3%
Animal Control 171,264 169,108 169,108 112,047 170,574 175,592 3.8%
Department Total $5,123,212 $5,432,587 $5,450,947 $3,466,960 $5,359,352 $5,831,842 7.3%
Classification
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Salaries and Benefits 4,470,910 4,776,909 4,784,795 2,983,895 4,695,661 5,079,992 6.3%
Supplies 229,620 227,388 234,677 134,445 228,260 259,212 14.0%
Maintenance 96,382 108,810 111,995 67,559 100,362 104,781 -3.7%
Services 326,300 319,480 319,480 281,061 335,069 347,617 8.8%
Capital Outlay 0 0 0 0 0 40,240 N/A
Department Total $5,123,212 $5,432,587 $5,450,947 $3,466,960 $5,359,352 $5,831,842 7.3%
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Administration 4.0 4.0 4.0 4.0 4.0 4.0 0.0%
Communications 12.7 12.7 12.7 12.7 12.7 13.7 7.9%
Patrol 38.1 40.4 40.4 40.4 40.4 41.9 3.7%
Patrol DoT 1.0 1.0 1.0 1.0 1.0 1.0 0.0%
Criminal Investigations 11.0 11.0 11.0 11.0 11.0 11.0 0.0%
Animal Control 3.0 3.0 3.0 3.0 3.0 3.0 0.0%
Department Total 69.7 72.1 72.1 72.1 72.1 74.6 3.5%
PERSONNEL SUMMARY BY DIVISION
Police
Department Summary
EXPENDITURE BY CLASSIFICATION
EXPENDITURE BY DIVISION
106
POLICE
POLICE
STAFF SERVICES
001-2101-421
PATROL
OPERATIONS
001-2120-421
CRIMINAL
INVESTIGATIONS
RECORDS
AND
COMMUNICATIONS
001-2110-421
PATROL
DOT
PROGRAM
001-2125-421
INVESTIGATIONS
001-2130-421
POLICE
INVESTIGATION
FUND
101-2130-421
ANIMAL CONTROL
001-2150-441
107
Police
Administration
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
41-10 FULLTIME SALARIES & WAGES $274,385 $277,394 $277,394 $178,606 $283,032 $293,178
41-30 OVERTIME PAY 6,878 2,256 2,256 6,174 7,500 2,356
41-41 MERIT PAY 0 3,393 3,393 0 0 0
41-43 LONGEVITY PAY 4,010 4,465 4,465 4,265 4,265 4,520
41-45 INCENTIVE-CERTIFICATE PAY 1,500 1,500 1,500 1,000 1,500 1,500
41-49 CELL PHONE ALLOWANCE 2,000 2,400 2,400 1,600 2,400 2,400
41-90 ACCRUED PAYROLL 0 2,775 2,775 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 21,502 22,293 22,293 14,216 22,287 23,253
47-20 TMRS RETIREMENT FUND 38,833 38,422 38,422 25,369 38,949 39,894
48-10 HEALTH/DENTAL INSURANCE 20,802 22,186 22,186 14,810 22,216 24,613
48-20 LIFE INSURANCE 714 637 637 523 784 664
48-30 DISABILITY INSURANCE 1,142 1,180 1,180 834 1,252 1,230
48-40 WORKERS COMP INSURANCE 3,666 4,594 4,594 2,995 4,596 4,764
48-50 EAP SERVICES 237 240 240 161 242 241
48-90 FLEX PLAN ADMINISTRATION 46 72 72 89 103 122
Subtotal of PERSONNEL $375,715 $383,807 $383,807 $250,642 $389,126 $398,735
51-00 OFFICE SUPPLIES $3,302 $2,928 $2,928 $980 $3,585 $3,585
52-00 PERSONNEL SUPPLIES 761 1,667 1,667 925 1,675 1,675
53-00 VEHICLE SUPPLIES 0 823 823 12 918 918
53-01 FUEL 5,357 5,806 5,806 2,347 5,806 7,025
54-00 OPERATING SUPPLIES 894 1,213 1,213 414 1,150 1,150
58-00 OPERATING EQUIPMENT <$5,000 1,197 1,064 1,064 1,608 1,608 1,086
Subtotal of SUPPLIES $11,511 $13,501 $13,501 $6,286 $14,742 $15,439
63-00 VEHICLE MAINTENANCE $861 $2,887 $2,887 $2,803 $2,803 $2,445
68-00 EQUIPMENT MAINTENANCE 512 877 877 129 800 800
Subtotal of MAINTENANCE $1,373 $3,764 $3,764 $2,932 $3,603 $3,245
71-40 CONSULTING SERVICES $0 $4,642 $4,642 $3,900 $3,900 $811
73-11 VEHICLE INSURANCE 1,855 0 0 1,034 1,034 1,342
73-22 LAW ENFORCEMENT INSURANCE 1,574 2,401 2,401 1,944 1,944 1,542
74-00 OPERATING SERVICES 1,118 2,310 2,310 1,019 1,670 1,670
74-01 POSTAL AND COURIER SERVICES 49 0 0 1,155 1,155 1,155
74-97 RECRUITMENT ADVERSTING 36 0 0 0 0 0
74-98 JUDGMENTS & DAMAGE CLAIM 0 0 0 1,500 1,500 0
75-10 TRAINING 155 1,165 1,165 0 845 845
75-20 TRAVEL REIMBURSEMENTS 1,081 1,542 1,542 847 1,000 1,000
75-30 MEMBERSHIPS 1,557 809 809 285 1,630 940
78-30 RENTAL 2,703 2,719 2,719 2,767 7,231 7,231
78-31 VEHICLE LEASE-INTERNAL 8,167 8,167 8,167 8,167 8,167 12,650
Subtotal of SERVICES $18,295 $23,755 $23,755 $22,618 $30,076 $29,186
Totals for ADMINISTRATION $406,894 $424,827 $424,827 $282,478 $437,547 $446,605
108
Police
Communications
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $414,967 $440,747 $440,747 $262,762 $419,625 $483,952
41-30 OVERTIME PAY 31,477 29,967 29,967 30,925 40,455 31,381
41-41 MERIT PAY 0 5,436 5,436 0 0 0
41-43 LONGEVITY PAY 5,396 6,490 6,490 5,870 5,870 5,290
41-45 INCENTIVE-CERTIFICATE PAY 6,075 6,300 6,300 3,925 5,725 6,000
41-49 CELL PHONE ALLOWANCE 770 840 840 630 1,050 1,260
41-90 ACCRUED PAYROLL 1,535 4,407 4,407 14,573 14,573 0
42-20 PART-TIME WAGES 21,938 21,819 21,819 6,995 22,003 22,489
42-41 MERIT PAY 0 247 247 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 36,462 39,155 39,155 24,155 38,410 41,998
47-20 TMRS RETIREMENT FUND 63,049 64,576 64,576 41,889 66,112 69,090
48-10 HEALTH/DENTAL INSURANCE 42,700 50,479 50,479 35,061 55,668 81,517
48-20 LIFE INSURANCE 1,125 1,015 1,015 763 1,133 1,103
48-30 DISABILITY INSURANCE 1,794 1,881 1,881 1,218 1,842 2,057
48-40 WORKERS COMP INSURANCE 684 813 813 515 887 1,439
48-50 EAP SERVICES 672 720 720 448 669 965
48-90 FLEX PLAN ADMINISTRATION 218 344 344 185 277 360
Subtotal of PERSONNEL $628,862 $675,236 $675,236 $429,914 $674,299 $748,901
51-00 OFFICE SUPPLIES $2,047 $2,558 $2,558 $1,531 $2,538 $2,588
52-00 PERSONNEL SUPPLIES 1,031 2,824 2,824 1,553 2,244 2,623
54-00 OPERATING SUPPLIES 1,018 1,674 1,674 889 1,697 1,697
58-00 OPERATING EQUIPMENT <$5,000 880 1,655 1,655 241 1,655 1,655
58-01 EMERGENCY - EQUIPMENT 2,900 0 0 0 0 0
Subtotal of SUPPLIES $7,876 $8,711 $8,711 $4,214 $8,134 $8,563
68-00 EQUIPMENT MAINTENANCE $185 $3,793 $3,793 $250 $3,793 $3,793
Subtotal of MAINTENANCE $185 $3,793 $3,793 $250 $3,793 $3,793
73-50 SURETY BONDS $225 $310 $310 $71 $310 $310
74-00 OPERATING SERVICES 9 438 438 288 438 438
74-97 RECRUITMENT ADVERSTING 461 513 513 72 513 513
75-10 TRAINING 1,919 2,261 2,261 1,989 2,500 2,500
75-20 TRAVEL REIMBURSEMENTS 2,058 2,386 2,386 1,050 2,400 2,400
75-30 MEMBERSHIPS 397 480 480 380 398 398
76-12 TELEPHONE/ COMMUNICATIONS 3 0 0 0 0 0
78-00 CONTRACT SERVICES 0 3,505 3,505 62 3,925 3,500
78-30 RENTAL 191 442 442 0 458 458
Subtotal of SERVICES $5,263 $10,335 $10,335 $3,912 $10,942 $10,517
Totals for COMMUNICATIONS $642,186 $698,075 $698,075 $438,290 $697,168 $771,774
109
41-10 FULLTIME SALARIES & WAGES $1,504,770 $1,583,869 $1,577,869 $968,003 $1,569,575 $1,709,352
41-20 PART-TIME WAGES 0 36,000 36,000 636 12,000 $0
41-30 OVERTIME PAY 257,667 240,445 252,725 188,572 288,107 $278,864
41-41 MERIT PAY 0 21,650 21,650 0 0 $0
41-43 LONGEVITY PAY 12,038 14,315 14,315 12,011 12,011 $13,210
41-45 INCENTIVE-CERTIFICATE PAY 11,700 13,500 13,500 7,775 11,775 $12,600
41-49 CELL PHONE ALLOWANCE 3,990 3,780 3,780 2,555 3,780 $3,815
41-50 CLOTHING ALLOWANCE 0 0 0 400 400 $0
41-90 ACCRUED PAYROLL 9,082 15,839 15,839 9,193 9,193 $0
42-20 PART-TIME WAGES 48,749 50,675 50,675 40,487 50,675 $107,652
42-41 MERIT PAY 0 305 305 0 0 $0
47-10 SOCIAL SECURITY/MEDICARE 135,075 150,287 151,222 89,921 146,601 $161,351
47-20 TMRS RETIREMENT FUND 241,063 252,302 253,910 157,292 253,639 $262,672
48-10 HEALTH/DENTAL INSURANCE 207,137 237,684 237,684 150,023 230,167 $282,207
48-20 LIFE INSURANCE 4,069 3,635 3,635 2,860 4,306 $3,880
48-30 DISABILITY INSURANCE 6,421 6,728 6,728 4,536 6,893 $7,203
48-40 WORKERS COMP INSURANCE 26,355 34,683 34,746 21,402 33,023 $38,171
48-50 EAP SERVICES 2,118 2,220 2,220 1,437 2,163 $2,293
48-90 FLEX PLAN ADMINISTRATION 719 1,050 1,050 574 880 $907
Subtotal of PERSONNEL $2,470,953 $2,668,967 $2,677,853 $1,657,677 $2,635,188 $2,884,177
51-00 OFFICE SUPPLIES $2,504 $4,261 $4,261 $2,789 $3,570 $3,794
52-00 PERSONNEL SUPPLIES 20,304 25,090 32,090 21,302 29,978 $29,978
53-00 VEHICLE SUPPLIES 75 5,915 5,915 648 500 $1,076
53-01 FUEL 75,288 69,780 69,780 48,662 69,780 $86,474
54-00 OPERATING SUPPLIES 24,169 30,749 30,749 13,536 29,155 $30,955
55-01 EMERGENCY - MATERIALS 2,105 0 178 0 0 $0
58-00 OPERATING EQUIPMENT <$5,000 30,433 19,368 19,479 6,838 22,180 $26,352
Subtotal of SUPPLIES $154,878 $155,163 $162,452 $93,775 $155,163 $178,629
63-00 VEHICLE MAINTENANCE $56,639 $48,979 $48,979 $37,828 $52,360 $56,318
64-00 OPERATING MAINTENANCE 2,062 4,788 4,788 5,179 2,500 $2,500
68-00 EQUIPMENT MAINTENANCE 22,229 31,589 34,774 10,109 23,000 $23,000
Subtotal of MAINTENANCE $80,930 $85,356 $88,541 $53,116 $77,860 $81,818
72-12 MEDICAL EXAMINATIONS $0 $626 $626 $0 $0 $0
73-11 VEHICLE INSURANCE 9,267 8,605 8,605 7,220 9,267 $9,525
73-22 LAW ENFORCEMENT INSURANCE 17,843 21,606 21,606 17,494 17,843 $14,930
74-00 OPERATING SERVICES 5,426 3,575 3,575 4,259 5,161 $5,671
74-01 POSTAL AND COURIER SERVICES 23 0 0 106 0 $0
74-97 RECRUITMENT ADVERSTING 497 527 527 108 496 $496
74-98 JUDGMENTS & DAMAGE CLAIM 3,000 0 0 500 0 $0
75-10 TRAINING 9,424 12,218 12,218 7,726 14,100 $12,600
75-20 TRAVEL REIMBURSEMENTS 8,456 4,703 4,703 4,740 4,560 $4,560
75-30 MEMBERSHIPS 389 185 185 190 389 $839
75-40 PUBLICATIONS 0 0 0 42 42 $0
76-12 TELEPHONE/ COMMUNICATIONS 0 8,160 8,160 1,152 0 $0
78-30 RENTAL 0 2,734 2,734 0 0 $0
78-31 VEHICLE LEASE-INTERNAL 168,366 149,447 149,447 149,447 168,066 $187,849
Subtotal of SERVICES $222,691 $212,386 $212,386 $192,984 $219,924 $236,470
83-00 VEHICLE EQUIPMENT $0 $0 $0 $0 $0 $12,496
88-00 CAPITAL EQUIPMENT 0 0 0 0 0 $27,744
Subtotal of CAPITAL $0 $0 $0 $0 $0 $40,240
Totals for PATROL $2,929,452 $3,121,872 $3,141,232 $1,997,552 $3,088,135 $3,421,334
FY07
Adopted
Budget
Police
Patrol
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
110
Police
Patrol Dot
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $34,579 $36,575 $36,575 $23,159 $37,298 $39,114
41-30 OVERTIME PAY 4,975 3,587 3,587 651 3,551 3,796
41-41 MERIT PAY 0 381 381 0 0 0
41-43 LONGEVITY PAY 90 200 200 150 150 215
41-91 ACCRUED PAYROLL 0 366 366 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 2,784 3,117 3,117 1,685 3,018 3,299
47-20 TMRS RETIREMENT FUND 5,325 5,372 5,372 3,169 5,392 5,660
48-10 HEALTH/DENTAL INSURANCE 7,466 9,576 9,576 4,420 6,469 7,019
48-20 LIFE INSURANCE 78 85 85 58 90 89
48-30 DISABILITY INSURANCE 126 158 158 93 143 165
48-40 WORKERS COMP INSURANCE 567 736 736 438 674 810
48-50 EAP SERVICES 53 60 60 34 54 60
48-90 FLEX PLAN ADMINISTRATION 10 18 18 11 17 19
Subtotal of PERSONNEL $56,053 $60,231 $60,231 $33,868 $56,856 $60,246
51-00 OFFICE SUPPLIES $20 $450 $450 $0 $150 $150
52-00 PERSONNEL SUPPLIES 482 250 250 0 481 481
53-00 VEHICLE SUPPLIES 0 500 500 0 500 500
53-01 FUEL 2,601 2,393 2,393 1,739 2,595 3,098
54-00 OPERATING SUPPLIES 60 740 740 60 100 100
58-00 OPERATING EQUIPMENT <$5,000 452 0 0 0 500 500
Subtotal of SUPPLIES 3,615 4,333 4,333 1,799 4,326 4,829
63-00 VEHICLE MAINTENANCE 216 1,000 1,000 979 754 854
68-00 EQUIPMENT MAINTENANCE 0 0 0 281 281 0
Subtotal of MAINTENANCE 216 1,000 1,000 1,260 1,035 854
73-11 VEHICLE INSURANCE $609 $0 $0 $407 $609 $532
73-22 LAW ENFORCEMENT 0 581 581 0 0 0
74-00 OPERATING SERVICES 338 60 60 0 335 335
74-01 POSTAL AND COURIER SERVICES 0 0 0 0 0 0
75-10 TRAINING 0 200 200 0 200 200
75-20 TRAVEL REIMBURSEMENTS 447 1,000 1,000 177 500 500
76-12 TELEPHONE/COMMUNICATIONS 556 100 100 355 550 550
78-31 VEHICLE LEASE-INTERNAL 6,497 3,249 3,249 3,249 3,249 3,249
Subtotal of SERVICES $8,447 $5,190 $5,190 $4,188 $5,443 $5,366
Totals for PATROL-DOT PROGRAM $68,331 $70,754 $70,754 $41,115 $67,660 $71,295
111
Police
Criminal Investigations Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $509,270 $534,500 $533,500 $310,137 $487,723 $545,429
41-30 OVERTIME PAY 53,400 48,794 48,794 40,571 60,993 49,023
41-41 MERIT PAY 0 6,613 6,613 0 0 0
41-43 LONGEVITY PAY 6,380 6,655 6,655 6,155 6,155 5,775
41-45 INCENTIVE-CERTIFICATE PAY 4,550 4,800 4,800 3,175 4,825 4,200
41-49 CELL PHONE ALLOWANCE 3,855 4,560 4,560 2,795 4,140 4,980
41-50 CLOTHING ALLOWANCE 7,900 8,400 8,400 3,600 7,600 8,000
41-90 ACCRUED PAYROLL 8,680 5,357 5,357 15,437 15,437 0
47-10 SOCIAL SECURITY/MEDICARE 43,075 46,996 46,996 27,701 43,720 47,154
47-20 TMRS RETIREMENT FUND 79,215 80,999 80,999 50,507 77,259 80,872
48-10 HEALTH/DENTAL INSURANCE 72,824 84,806 84,806 49,474 74,953 81,283
48-20 LIFE INSURANCE 1,309 1,228 1,228 907 1,358 1,237
48-30 DISABILITY INSURANCE 2,088 2,274 2,274 1,434 2,151 2,306
48-40 WORKERS COMP INSURANCE 8,006 10,341 10,341 6,550 10,272 10,623
48-50 EAP SERVICES 623 660 660 405 606 664
48-90 FLEX PLAN ADMINISTRATION 214 390 390 182 257 385
Subtotal of PERSONNEL $801,389 $847,373 $846,373 $519,030 $797,449 $841,931
51-00 OFFICE SUPPLIES $3,170 $3,191 $3,191 $1,752 $3,240 $3,740
52-00 PERSONNEL SUPPLIES 611 1,455 1,455 736 1,273 1,273
53-00 VEHICLE SUPPLIES 51 0 0 0 50 50
53-01 FUEL 17,722 17,347 17,347 14,289 17,347 20,990
54-00 OPERATING SUPPLIES 6,555 5,871 5,871 2,869 5,950 6,450
58-00 OPERATING EQUIPMENT <$5,000 11,223 5,396 5,396 904 5,400 5,400
Subtotal of SUPPLIES $39,332 $33,260 $33,260 $20,550 $33,260 $37,903
63-00 VEHICLE MAINTENANCE $10,839 $9,829 $9,829 $9,303 $9,850 $10,850
64-00 OPERATING MAINTENANCE 0 1,231 1,231 0 1,210 1,210
68-00 EQUIPMENT MAINTENANCE 0 772 772 214 772 772
Subtotal of MAINTENANCE $10,839 $11,832 $11,832 $9,517 $11,832 $12,832
73-11 VEHICLE INSURANCE $7,113 $7,265 $7,265 $4,974 $7,113 $6,418
73-22 LAW ENFORCEMENT INSURANCE 5,772 6,602 6,602 4,859 6,546 5,193
73-50 SURETY BONDS 0 0 0 71 71 71
74-00 OPERATING SERVICES 5,551 3,714 3,714 3,962 4,900 4,900
74-01 POSTAL AND COURIER SERVICES 41 0 0 209 50 50
74-91 ADVERTISING/PUBLIC NOTICE 1,021 600 600 0 1,021 1,021
75-10 TRAINING 3,884 6,117 6,117 5,353 5,600 5,600
75-20 TRAVEL REIMBURSEMENTS 5,871 7,667 7,667 4,403 7,950 8,450
75-30 MEMBERSHIPS 510 460 460 670 670 425
75-40 PUBLICATIONS 0 0 0 324 0 0
76-12 TELEPHONE/ COMMUNICATIONS 266 0 0 0 250 250
78-30 RENTAL 0 1,505 1,505 0 0 0
78-31 VEHICLE LEASE-INTERNAL 23,496 21,556 21,556 21,556 21,556 20,198
Subtotal of SERVICES $53,525 $55,486 $55,486 $46,381 $55,727 $52,576
Totals for CRIMINAL INVESTIGATIONS $905,085 $947,951 $946,951 $595,478 $898,268 $945,242
112
Police
Animal Control
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $85,033 $89,639 $89,639 $57,660 $89,901 $93,596
41-30 OVERTIME PAY 10,851 4,038 4,038 5,458 7,678 4,152
41-41 MERIT PAY 0 1,384 1,384 0 0 0
41-43 LONGEVITY PAY 365 630 630 305 305 510
41-49 CELL PHONE ALLOWANCE 385 420 420 280 420 420
41-90 ACCRUED PAYROLL 405 897 897 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 6,765 7,353 7,353 4,373 7,147 7,549
47-20 TMRS RETIREMENT FUND 13,054 12,672 12,672 8,426 12,942 12,952
48-10 HEALTH/DENTAL INSURANCE 19,438 22,343 22,343 14,907 22,360 24,859
48-20 LIFE INSURANCE 225 208 208 168 251 211
48-30 DISABILITY INSURANCE 362 384 384 358 491 391
48-40 WORKERS COMP INSURANCE 780 1,029 1,029 670 1,008 1,123
48-50 EAP SERVICES 173 180 180 121 182 181
48-90 FLEX PLAN ADMINISTRATION 102 118 118 38 58 58
Subtotal of PERSONNEL $137,938 $141,295 $141,295 $92,764 $142,743 $146,002
51-00 OFFICE SUPPLIES $586 $827 $827 $514 $580 $580
52-00 PERSONNEL SUPPLIES 429 809 809 215 425 425
53-00 VEHICLE SUPPLIES 0 8 8 0 0 0
53-01 FUEL 5,876 5,780 5,780 3,921 5,780 6,994
54-00 OPERATING SUPPLIES 4,659 4,078 4,078 2,689 4,600 4,600
54-95 CHEMICALS 0 18 18 395 400 400
58-00 OPERATING EQUIPMENT <$5,000 858 900 900 87 850 850
Subtotal of SUPPLIES $12,408 $12,420 $12,420 $7,821 $12,635 $13,849
63-00 VEHICLE MAINTENANCE $2,839 $2,835 $2,835 $484 $2,239 $2,239
68-00 EQUIPMENT MAINTENANCE 0 230 230 0 0 0
Subtotal of MAINTENANCE $2,839 $3,065 $3,065 $484 $2,239 $2,239
73-11 VEHICLE INSURANCE $1,278 $162 $162 $852 $1,277 $1,098
74-00 OPERATING SERVICES 1,216 1,815 1,815 1,503 1,741 1,741
75-10 TRAINING 0 336 336 354 354 336
75-20 TRAVEL REIMBURSEMENTS 564 630 630 9 550 550
75-30 MEMBERSHIPS 135 174 174 0 135 135
76-12 TELEPHONE/ COMMUNICATIONS 113 0 0 20 110 110
78-00 CONTRACT SERVICES 580 784 784 0 550 550
78-30 RENTAL 0 187 187 0 0 0
78-31 VEHICLE LEASE-INTERNAL 14,193 8,240 8,240 8,240 8,240 8,982
Subtotal of SERVICES $18,079 $12,328 $12,328 $10,978 $12,957 $13,502
Totals for ANIMAL CONTROL $171,264 $169,108 $169,108 $112,047 $170,574 $175,592
113
Friendswood Volunteer Fire Department
Mission Statement
It is the mission of the Friendswood Volunteer Fire Department to:
x Provide efficient and effective emergency fire & rescue services
x Provide efficient and effective advanced emergency medical care
x Provide education in all areas of life safety including but not limited to fire prevention,
injury prevention, child safety & CPR training
To meet this mission the Friendswood Volunteer Fire Department shall:
x Provide its members with up to date equipment
x Provide its members with the necessary training in order to be able to provide professional
service in a safe and effective manner
x Provide significant monetary savings to the city and citizens of Friendswood through the
use of highly skilled and dedicated volunteers
We live by our Slogan of:
Neighbors Serving Neighbors
And we are happy to be:
Celebrating over 55 Years of Service
Current Operations
The Friendswood Volunteer Fire Department, Inc. (FVFD) is a 501c3 non-profit corporation that
was created in 1951 and is dedicated to the protection of life and property by providing fire
suppression, rescue, EMS services, hazardous material response, and public education on fire and
injury prevention to the citizens of Friendswood. The 96 dedicated volunteers of the FVFD
provide organization, administration, public education, and maintenance, training and volunteer
manpower. These volunteers are supplemented by a small staff of part-time paid personnel who
help provide services during the normal workdays. The City provides the Fire Department with
Fire and EMS vehicles and other required capitol equipment, three fire stations, dispatch services
and an operating budget that provides the necessary funds for management and operation of the
Department. The City and the FVFD signed a new contract for services which was effective
beginning October 1, 2004. Operations and management of the part-time crew and full time
employees successfully transitioned to the FVFD in October of 2004. All payroll processing and all
Accounts Payable functions also transitioned to the Department in October 2004. The FVFD will
be responsible for administering one full-time paid fire captain, one full time paramedic, one full
time clerk and one part-time clerk and a pool of part-time firefighters, paramedics, and
emergency medical technicians. This new contract also establishes performance standards for
the services we provide to the city.
114
Friendswood Volunteer Fire Department
The use of volunteers saves the City an estimated 5 million dollars ($5,000,000) annually in
salaries over what it would cost to provide a city of this size with a minimal level of services with
a full paid department. Approximately 50,000 man-hours are provided by volunteers performing
fire suppression, rescue, EMS services and public education to the citizens of Friendswood. This is
not taking into account the countless hours spent on call in town ready to respond to an
emergency.
The FVFD has two operational divisions, Fire and EMS Divisions. A third division, the
Administrative Division manages the administrative affairs of the department primarily related
to financial matters and payroll, personnel management, recruitment issues, and facilities
management. The Administrative Division is also responsible for public relations, which are
beneficial to the fund raising and public awareness efforts of the department.
The Fire Division consists of 52 members who provide emergency fire suppression services and
rescue services as well as related non-emergency functions such as public education of fire
prevention, personnel training and equipment maintenance. These volunteers respond from three
stations within the city. Fire service personnel participate in the “State Fireman’s & Fire Marshal’s
Association” and/or the “Texas Commission on Fire Protection” certification programs. The FVFD
also has contracts to provide fire and rescue service to portions of both un-incorporated Harris
and Galveston counties. The Fire Division has been very successful in acquiring several grants
this past year that will enhance the programs offered by the Division and improve firefighter
safety.
The EMS Division consists of 47 volunteers providing emergency medical care and transport to
the residents of the City. These members staff three Advanced Life Support ambulances and four
first responder vehicles as well as a supervisor’s vehicle. All EMS services are provided in
accordance with Texas Department of Health (TDH) requirements for emergency medical
providers. All personnel are certified through the TDH, which requires a minimum 160 hours
training for an EMT and up to 1,204 hours of training for a Paramedic, followed by required
continuing education. In addition to the training and emergency medical care, these volunteers
are also very active in providing equipment maintenance and preparedness as well as public
education on injury prevention and basic first aid. The EMS Division also has several unique and
award winning programs in place that are supported by this budget as well as grants and
donations. These programs include our Kid Care Program, the Children’s Immunization Program,
and the FVFD Safety Clown Troupe. The EMS Division was awarded the State of Texas’s top
honor being named the Outstanding Volunteer EMS Provider of the Year in 2001 in recognition of
the high standards of the program and services provided to the citizens of Friendswood. During
the EMS Conference in November of 2003, Lisa Camp, our EMS Chief was awarded the State of
Texas Outstanding EMS Administrators’ Award.
Highlights of the Budget
Supplemental Operational Requests / Forces at work
Additional funding is requested to cover the following supplemental requests. These requests are
submitted in a priority order as ranked by the FVFD and approved by the membership:
115
Friendswood Volunteer Fire Department
1. Market Salary Increase for Paid Captain: Increase the salary rate for
the paid captain position based on current market analysis and hiring
process. This request will increase the position salary to $55,000
annually.
$8,000
2. Convert current P/T Paramedic Position to Fulltime with benefits: To
convert one P/T Paramedic daytime position to full time and provide
benefits To provide consistency in delivery of ALS care. Currently done
with many individuals filling daily scheduled positions Convert PT hours to
cover this full time position hourly cost and add the benefit costs as
additional budget
$13,000
3. Increase cost of drugs and medical supplies: Higher level of medical
protocols resulting in the ability to provide a higher level of patient care
has caused our drug and supply costs to increase significantly.
$8,000
4. Turn-Out Gear for the Paid Day Crew: This request will allow us to
replace 7 sets of turn out gear for the paid crew members. This request
will allow us to replace 25% of the gear this coming year. We are
requesting that this request be continued for four years to allow for total
replacement of all of the gear. This requested in addition to our current
operating line. This addition will allow us to replace 7 sets of bunker gear
for our part-time staff. Each set of gear costs approximately $1,400 a set.
This addition will allow us to replace 25% of our day crew bunker gear.
Day crew firefighters are issued protective gear but many bring their
career departments gear to work. This can cause a liability issue for the
department if a firefighter is injured in non-issued personal protective
equipment. We need to put an end to this practice. The additional money
will assist the department with this goal. Maintain compliance with the
State's regulations on paid firefighters gear quality. Ensure safety for our
paid crew members
$10,000
5. Increase Hourly Rate for P/T Firefighters: This request is to increase
the part-time paid fire fighters hourly rate by $1.50 per hour. The paid
F/F crew has not received an increase since 2004. The surrounding
departments have increased their rate of pay causing us to no longer be
competitive. We have seen difficulty in recruiting into our positions due to
our lower rate of pay. Improve our salary competitiveness with
surrounding departments and be able to retain current staff.
$15,600
Total Supplemental Request $54,600
116
Friendswood Volunteer Fire Department
Capital Equipment Requests
In our 15-year capital equipment plan we have the following capital equipment and vehicles
identified for purchase this fiscal year using funding provided through the Fire /EMS Fund Water
bill Donation account managed by the FVFD. A copy of the 15 year plan is attached.
1. Lease Payment for Ladder Truck $80,572
2. Replace Engine 30 with Engine -7 Year Lease $59,429
3. Replace Medic Car 400 $35,000
4. Replace Ambulance Stretchers 3X $10,666 $32,000
5. Fire and EMS management Software and Hardware Upgrades $40,000
6. Squad Truck for Station #2 $40,000
7. Utility Truck Replacement (Utility One) $20,000
Total Request from Fire and EMS/Fund $307,001
117
Friendswood Volunteer Fire Department
Department Summary
EXPENDITURE BY DIVISION
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
FVFD 781,999 888,529 888,529 661,401 890,478 943,129 6.1%
Department Total $781,999 $888,529 $888,529 $661,401 $890,478 $943,129 6.1%
EXPENDITURE BY CLASSIFICATION
Classification
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Salaries and Benefits 0000000.0%
Supplies 0000000.0%
Maintenance 000000 0
Services 791,999 888,529 888,529 661,401 890,478 943,129 6.1%
Capital Outlay 0000000.0%
Department Total $791,999 $888,529 $888,529 $661,401 $890,478 $943,129 6.1%
PERSONNEL SUMMARY BY DIVISION
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
FVFD 0.0 0.0 0.0 0.0 0.0 0.0 N/A
Department Total 0.0 0.0 0.0 0.0 0.0 0.0 N/A
118
Friendswood Volunteer Fire Department
Administration
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
74-00 OPERATING SERVICES $779,290 $0 $0 $0 $0 $0
76-12 TELEPHONE/ COMMUNICATIONS 2,709 0 0 1,919 1,919 0
78-61 FIRE/EMS SERVICES 0 852,309 852,309 647,982 852,309 906,909
78-62 EMS SERVICE RUNS 0 24,720 24,750 0 24,750 24,720
79-80 GRANT MATCH - OPERATIONS 0 11,500 11,500 11,500 11,500 11,500
Subtotal of SERVICES $781,999 $888,529 $888,559 $661,401 $890,478 $943,129
Totals for FIRE ADMINISTRATION-
FVFD
$781,999 $888,529 $888,559 $661,401 $890,478 $943,129
119
Fire Marshal
Mission Statement
It is the mission of the Friendswood Fire Marshal’s Office and the Office of Emergency
Management to provide the highest quality services to the people who live, work and visit the City
of Friendswood.
Current Operations
The Fire Marshal manages two programs: The Fire Marshal’s Office and the Office of Emergency
Management.
The Fire Marshal’s Office (FMO) personnel consist of the Fire Marshal, 2 Assistant Fire Marshals,
and 1 Administrative Secretary. The Fire Marshal’s staff is on 24-hour call out, 7 days a week.
The Fire Marshal’s Office has the primary responsibility of responding to fires and hazardous
incidents within the City. All fires are investigated for cause and origin. The Fire Marshal’s Office
is responsible for the filing of appropriate criminal charges that may arise from an investigation.
The Fire Marshal and Assistant Fire Marshals are state certified arson investigators and state
certified peace officers.
Fire Prevention activities by the FMO include business inspections, review of new building plans,
and the design approval of fire alarm and sprinkler systems. In addition, inspections of day care
facilities, group homes, nursing homes and foster homes are conducted. Fire drills are conducted
at all of the schools. Fire Safety and Fire Prevention Programs are presented year round to the
public on request. The Fire Marshal’s Office coordinates the Fire Prevention activities that are
conducted at the schools during Fire Prevention Week each October. The Fire Marshal and
Assistant Fire Marshals are state certified Fire Inspectors.
The Fire Marshal, 2 Assistant Fire Marshals (3 FTE) are funded from this account.
The Office of Emergency Management is responsible for the Disaster Preparedness Program of
the City. The Fire Marshal is the Emergency Management Coordinator. The focus of the Office of
Emergency Management is on public education, training of city staff in emergency operations, and
maintaining the city’s warning systems. By using an all hazards approach the Office of Emergency
Management strives to improve the city’s public safety response capabilities through planning
efforts and coordination with Harris County and Galveston County. The Fire Marshal’s Office
maintains the Emergency Operations Center so that it can be quickly activated to support any
emergency or non-emergency operation. All planning documents and emergency management
plans are maintained to meet all state requirements. The City of Friendswood Emergency
Management Plan and Annexes meet the “Advanced” emergency management requirements of
the State of Texas.
The Administrative Secretary’s position (1 FTE) is funded from this account.
120
Fire Marshal
Highlights of the Budget
Fire Marshal’s Office and Emergency Management: The budget includes the request for an
additional Assistant Fire Marshal to assist in the operations of the Fire Marshal’s Office and
Emergency Management. This position will be the lead person on Environmental Code
Enforcement.
Departmental Goals and Measures
Goal 1:
Promote Public Safety and the well being of the citizens, the local business community and local
institutions in the City of Friendswood.
Objective A:
Conduct thorough annual fire prevention inspections in all commercial businesses and institutions
within the city to reduce the number of fire code violations and life safety hazards.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Total annual fire prevention
inspections conducted 928 737 525 800
Trend: In previous years, staffing shortages in the inspection program have resulted
in less annual inspections than desired. Currently, approximately 1,200 total
inspections should be conducted to maintain the goal of inspecting each business on an
annual basis. Approximately 525 inspections will be conducted in the 05/06 fiscal year.
This results in a shortfall of the established goal. The current and future growth of the
city would require the addition of a FTE inspector to reach current goals.
Objective B:
Educate and inform the public in aspects of fire safety & prevention as well as
emergency preparedness through public education programs.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Annual total programs
conducted. 43 26 35 30
Total number of people attending
programs.2,854 5003 4150 5000
Trend: The total number of programs being conducted is declining, while the total number of
attendees is increasing. This trend has occurred as efforts have been combined with other
agencies to bring these programs to larger groups of people.
121
Fire Marshal
Objective C:
Keep abreast of the most current techniques in emergency management and their direct
application to individual city departments.
Trend: The Emergency Management Plan Annexes for the city are reviewed annually
to ensure appropriate application continuously meets individual city department’s
needs and capabilities. The annexes are updated as needed and / or every five years
to adjust appropriately to meet needs as they change. Feedback and discussion from
annual exercises and specific meetings has reaffirmed appropriate application and
content.
Goal 2:
Objective A:
Provide continuing input for the Design Review Criteria Manual as well as attending DRC meetings
to address developer and contractor concerns during the conceptual stages of development.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Annual total of DRC meetings
attended.78 56 52 60
Trend: The number of Design Review Criteria meetings continues to grow as the
Community Development Department and other departments that are involved
promote the program. The lengthy process of individual site plan reviews has been
greatly reduced with the introduction to group site plan reviews. Due to the close
nature of the two programs, group site plan reviews have made a seamless merger
with Design Review Criteria meetings and statistics for the two will now fall under this
objective.
An obvious distinction has been noted by the inspectors of the Fire Marshal’s Office
between developers and contractors who choose to go through the DRC process and
those who do not. Developers and contractors who go through the DRC process tend
to have a better grasp of City requirements and need less follow up inspections to
complete new construction and remodeling projects.
Objective B:
Continue a timely review of Commercial Plan Reviews and reduce the number of plans required to
be re-submitted by addressing applicable issues during group site plan reviews and DRC
meetings.
Measure FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Annual total of Commercial Plans
reviewed.149 155 101 150
122
Fire Marshal
Trend: Each city department previously reviewed site plans and preliminary plans
individually, causing a time delay in coordination of comments and duplication of
work. Group site plan reviews and DRC meetings are improving coordination and
communication between departments and the design to construction transition.
Goal 3:
Apply the most current standards in emergency management, law enforcement, and fire
protection.
Objective A:
Attend training sessions, seminars and symposiums in related and required fields to maintain
required proficiency in regulated areas.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Combined annual total hours of
training attended. 294 429 400 350
Trend: Employees of the Fire Marshal’s Office/Office of Emergency Management
continue to meet or exceed the minimum training standards set forth by the Texas
Commission on Officer Standards and Education, the Texas Commission on Fire
Protection, Insurance Services Office (ISO), Governor’s Division of Emergency
Management, and Federal Emergency Management Agency (FEMA).
123
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Administration 251,396 282,638 282,638 177,443 280,211 372,674 31.9%
Fire Administration 2,32800000 N/A
Emergency Management 362,597 268,584 303,372 46,640 280,962 115,771 -56.9%
Thunderstorm 10/4/04 52,926 00000 N/A
Natural Disasters 226,686 0 0 6,572 6,572 0 N/A
Department Total $895,933 $551,222 $586,010 $230,655 $567,745 $488,445 -11.4%
Classification
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Salaries and Benefits 465,084 297,655 297,655 183,347 290,917 383,354 28.8%
Supplies 366,326 29,712 136,781 12,686 128,176 41,112 38.4%
Maintenance 3,095 8,175 8,385 5,195 8,301 8,625 5.5%
Services 61,428 59,680 59,680 29,427 57,051 55,354 -7.2%
Capital Outlay 0 156,000 83,509 0 83,300 0 -100.0%
Department Total $895,933 $551,222 $586,010 $230,655 $567,745 $488,445 -11.4%
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Administration 3.5 3.5 3.5 3.5 3.5 3.5 0.0%
Fire Administration 8.9 0.0 0.0 0.0 0.0 0.0 0.0%
Emergency Management 1.0 1.0 1.0 1.0 1.0 1.0 0.0%
Thunderstorm 10/4/04 0.0 0.0 0.0 0.0 0.0 0.0 0.0%
Natural Disasters 0.0 0.0 0.0 0.0 0.0 0.0 0.0%
Department Total 13.4 4.5 4.5 4.5 4.5 4.5 0.0%
PERSONNEL SUMMARY BY DIVISION
Fire Marshal's Office
Department Summary
EXPENDITURE BY CLASSIFICATION
EXPENDITURE BY DIVISION
124
FIRE MARSHAL’S OFFICE
FIRE MARSHAL
ADMINISTRATION
001-2501-422
EMERGENCY
MANAGEMENT
001-2510-422
FIRE MARSHAL/
EMERGENCY
MANAGEMENT
125
Fire Marshal's Office
Administration
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $156,651 $164,058 $164,058 $108,639 $174,858 $186,529
41-30 OVERTIME PAY 3,619 3,483 3,483 5,639 8,768 8,869
41-41 MERIT PAY 0 2,056 2,056 0 0 0
41-43 LONGEVITY PAY 975 1,160 1,160 965 965 1,205
41-44 VEHICLE ALLOWANCE 3,396 3,600 3,600 2,400 3,600 3,600
41-45 INCENTIVE-CERTIFICATE PAY 1,500 2,100 2,100 925 1,425 2,400
41-49 CELL PHONE ALLOWANCE 1,980 2,280 2,280 1,520 2,280 2,280
41-90 ACCRUED PAYROLL 680 1,641 1,641 0 0 0
42-20 PART-TIME WAGES 9,539 14,541 14,541 1,007 1,007 65,436
42-41 MERIT PAY 0 303 303 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 13,231 14,809 14,809 8,972 14,536 20,715
47-20 TMRS RETIREMENT FUND 22,709 23,567 23,567 15,752 25,123 26,893
48-10 HEALTH/DENTAL INSURANCE 14,493 16,644 16,644 11,094 16,646 18,548
48-20 LIFE INSURANCE 406 377 377 319 485 423
48-30 DISABILITY INSURANCE 652 699 699 509 777 783
48-40 WORKERS COMP INSURANCE 2,236 3,330 3,330 2,183 3,565 6,482
48-50 EAP SERVICES 177 180 180 121 181 181
48-90 FLEX PLAN ADMINISTRATION 119 118 118 81 122 122
Subtotal of PERSONNEL $232,363 $254,946 $254,946 $160,126 $254,338 $344,466
51-00 OFFICE SUPPLIES $1,037 $1,477 $1,477 $1,131 $1,377 $1,477
52-00 PERSONNEL SUPPLIES 1,411 2,327 2,327 611 1,927 2,427
53-00 VEHICLE SUPPLIES 132 200 200 0 100 200
53-01 FUEL 1,867 1,473 1,473 939 1,473 2,874
54-00 OPERATING SUPPLIES 1,520 2,752 2,752 1,438 2,516 2,752
58-00 OPERATING EQUIPMENT <$5,000 0 0 0 0 0 0
Subtotal of SUPPLIES $5,967 $8,229 $8,229 $4,119 $7,393 $9,730
63-00 VEHICLE MAINTENANCE $836 $1,443 $1,443 $630 $1,313 $1,893
68-00 EQUIPMENT MAINTENANCE 214 461 461 0 395 461
Subtotal of MAINTENANCE $1,050 $1,904 $1,904 $630 $1,708 $2,354
73-11 VEHICLE INSURANCE $2,908 $1,666 $1,666 $1,317 $1,789 $1,754
73-22 LAW ENFORCEMENT INSURANCE 524 1,801 1,801 1,458 1,801 $1,929
74-00 OPERATING SERVICES 447 903 903 364 853 $903
74-01 POSTAL AND COURIER SERVICES 33 350 350 133 275 $350
74-94 PERMITS/INSPECTION/TESTNG 260 215 215 310 310 $315
74-97 RECRUITMENT ADVERSTING 216 181 181 0 181 $181
75-10 TRAINING 775 2,455 2,455 792 2,005 $1,836
75-20 TRAVEL REIMBURSEMENTS 211 1,431 1,431 1,233 1,331 $1,459
75-30 MEMBERSHIPS 653 848 848 768 818 $836
76-12 TELEPHONE/COMMUNICATIONS 123 1,248 1,248 414 1,098 $100
78-30 RENTAL 352 947 947 265 797 $947
78-31 VEHICLE LEASE-INTERNAL 5,514 5,514 5,514 5,514 5,514 $5,514
Subtotal of SERVICES $12,016 $17,559 $17,559 $12,568 $16,772 $16,124
83-00 VEHICLE EQUIPMENT $0 $0 $0 $0 $0 $0
Subtotal of CAPITAL $0 $0 $0 $0 $0 $0
Totals for ADMINISTRATION $251,396 $282,638 $282,638 $177,443 $280,211 $372,674
126
42-20 PART-TIME WAGES $133 $0 $0 $0 $0 $0
42-25 FIXED RATE PAY 2,010 $0 0 $0 0 0
47-10 SOCIAL SECURITY/MEDICARE 163 $0 0 $0 0 0
48-40 WORKERS COMP INSURANCE 22 $0 0 $0 0 0
Subtotal of PERSONNEL $2,328 $0 $0 $0 $0 $0
Totals for FIRE ADMINISTRATION $2,328 $0 $0 $0 $0 $0
FY07
Adopted
Budget
Fire Marshal's Office
Fire Administration
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
127
Fire Marshal's Office
Emergency Management
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $26,791 $27,653 $27,653 $17,549 $28,007 $30,072
41-30 OVERTIME PAY 68 788 788 417 700 817
41-41 MERIT PAY 0 259 259 0 0 0
41-43 LONGEVITY PAY 205 320 320 270 270 335
41-45 INCENTIVE-CERTIFICATE PAY 300 300 300 200 300 300
41-49 CELL PHONE ALLOWANCE 385 420 420 280 420 420
41-90 ACCRUED PAYROLL 0 277 277 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 1,917 2,275 2,275 1,431 2,271 2,444
47-20 TMRS RETIREMENT FUND 3,732 3,921 3,921 2,475 3,908 4,193
48-10 HEALTH/DENTAL INSURANCE 5,790 6,187 6,187 75 75 0
48-20 LIFE INSURANCE 71 64 64 51 77 68
48-30 DISABILITY INSURANCE 113 119 119 80 122 127
48-40 WORKERS COMP INSURANCE 34 48 48 30 46 52
48-50 EAP SERVICES 59 60 60 40 60 60
48-90 FLEX PLAN ADMINISTRATION 12 18 18 8 8 0
Subtotal of PERSONNEL $39,477 $42,709 $42,709 $22,906 $36,264 $38,888
51-00 OFFICE SUPPLIES $501 $1,594 $1,594 $108 $1,394 $1,594
52-00 PERSONNEL SUPPLIES 0 1,400 1,400 0 1,200 911
53-00 VEHICLE SUPPLIES 317 737 737 0 537 737
53-01 FUEL 431 1,467 3,967 0 1,467 1,775
54-00 OPERATING SUPPLIES 1,999 3,178 3,178 2,736 3,178 3,258
58-00 OPERATING EQUIPMENT <$5,000 305,256 13,107 117,676 5,723 113,007 23,107
Subtotal of SUPPLIES $308,504 $21,483 $128,552 $8,567 $120,783 $31,382
63-00 VEHICLE MAINTENANCE $953 $1,566 $1,566 $1,728 $1,728 $1,566
68-00 EQUIPMENT MAINTENANCE 1,092 4,705 4,915 2,837 4,865 4,705
Subtotal of MAINTENANCE $2,045 $6,271 $6,481 $4,565 $6,593 $6,271
73-11 VEHICLE INSURANCE $0 $0 $0 $622 $622 $1,298
74-00 OPERATING SERVICES 1,540 10,812 10,812 1,195 10,712 10,812
75-10 TRAINING 841 1,653 1,653 440 1,153 1,645
75-20 TRAVEL REIMBURSEMENTS 1,873 2,373 2,373 2,282 2,282 2,370
75-30 MEMBERSHIPS 445 778 778 165 578 600
76-11 ELECTRICITY 916 805 805 618 805 805
76-12 TELEPHONE/COMMUNICATIONS 389 1,120 1,120 451 870 1,120
78-00 CONTRACT SERVICES 6,221 8,805 8,805 4,569 8,805 9,805
78-30 RENTAL 346 775 775 260 695 775
78-41 ENVIRONMENTAL CLEAN UP 0 15,000 15,000 0 7,500 10,000
Subtotal of SERVICES $12,571 $42,121 $42,121 $10,602 $34,022 $39,230
86-00 GARAGE/CARPORT $0 $0 $22,300 $0 $22,300 $0
88-00 CAPITAL EQUIPMENT 0 156,000 61,209 0 61,000 0
Subtotal of CAPITAL $0 $156,000 $83,509 $0 $83,300 $0
Totals for EMERGENCY MANAGEMENT $362,597 $268,584 $303,372 $46,640 $280,962 $115,771
128
55-01 EMERGENCY - MATERIALS $273 $0 $0 $0 $0 $0
58-01 EMERGENCY - EQUIPMENT 31,404 0 0 0 0 0
Subtotal of SUPPLIES $31,677 $0 $0 $0 $0 $0
79-71 EMERGENCY - SERVICES $21,249 $0 $0 $0 $0 $0
Subtotal of SERVICES $21,249 $0 $0 $0 $0 $0
Totals for THUNDERSTORM $52,926 $0 $0 $0 $0 $0
FY07
Adopted
Budget
Fire Marshal's Office
Thunderstorm 10/4/04
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
129
Fire Marshal's Office
Natural Disasters
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $155,269 $0 $0 $130 $130 $0
47-10 SOCIAL SECURITY/MEDICARE 12,205 0 0 (43) (43)0
47-20 TMRS RETIREMENT 21,552 0 0 (57) (57)0
48-40 WORKERS COMP INSURANCE 1,890 0 0 285 285 0
Subtotal of PERSONNEL $190,916 $0 $0 $315 $315 $0
55-01 EMERGENCY - MATERIALS $18,210 $0 $0 $0 $0 $0
58-01 EMERGENCY - EQUIPMENT $1,968 $0 $0 $0 $0 $0
Subtotal of SUPPLIES $20,178 $0 $0 $0 $0 $0
79-71 EMERGENCY - SERVICES $15,592 $0 $0 $6,257 $6,257 $0
Subtotal of SERVICES $15,592 $0 $0 $6,257 $6,257 $0
Totals for Emergency Management $226,686 $0 $0 $6,572 $6,572 $0
130
Community Development
Mission Statement
The Department of Community Development strives to enhance the quality of life and contribute
to the overall development of the City by providing advanced planning and outstanding services
that improve mobility, drainage and utility systems for all citizens, businesses and visitors.
Current Operations
Current operations emphasize long-range planning practices and programs that cover a variety of
activities within the Department, such as:
x Provide Technical Support to the Planning & Zoning Commission, Construction
Board of Adjustment, and Zoning Board of Adjustment
x Provide Traffic Engineering Support
x Provide Floodplain Management Support
x Implement the Overall 10-year Capital Improvements Program (CIP)
x Implement Geographic Information System (GIS)
Highlights of the Budget
In 2005-2006, the Geographic Information System (GIS) was converted to an Internet-based
tool. GIS can now be used by not only Community Development staff, but all departments, and
citizens. The next phase of the GIS initiative will electronically tie Site Plans and Building Plans to
the corresponding parcel, helping to further streamline the development process. The budgeted
amount for this program is $25,000.
Departmental Goals and Measures
Goal 1:
A goal of the Community Development Department is to improve customer satisfaction. To
accomplish this goal, the Department has implemented a set of proactive performance measures
that establish accountability to the stakeholders that utilize different services of the Department.
Objective A:
The first objective is to issue residential permits within an average of 10 working days or less.
Further, the staff strives to achieve this objective at least 80% of the time.
Measure
FY04
Actual
FY05
Actual
FY06
Estimate
FY07
Forecast
New Residential Building
Permits (each) 227 161 260 275
Average Residential Permit
Review Time (working days) 6.46 6.3 10 10
Percentage of Residential
Permits Issued Within 10
Working Days 86% 86% 80% 80%
131
Community Development
Objective B:
For the commercial permitting process, the objective is to issue permits within an average of 10
working days or less, with the staff achieving this objective at least 80% of the time.
Measure
FY04
Actual
FY05
Actual
FY06
Estimate
FY07
Forecast
New Commercial Building
Permits (each) 55 52 60 65
Average Commercial Permit
Review Time (working days) 10 10 10 10
Percentage of Commercial
Permits Issued Within 10
Working Days 100% 90% 80% 80%
Trends: The trend in residential permitting has been a declining workload with a higher
percentage of the permits being issued within the targeted time frame. On the commercial side,
it appears the workload is leveling off and the staff is focusing on improving the average
permitting time. Overall, this division has responded well to changes made over the last 5 years.
Goal 2:
Another goal of the Department is to implement the City’s Capital Improvement Program through
a timely deliberate process that focuses maximum effort on economy of design and value
engineering to produce projects that address multiple goals.
Objective A:
The first objective is to implement the projects in a timely fashion in order to bring the intended
benefits to the citizens as quickly as possible. This involves, in some cases, coordinating the
City’s own projects with those of independent developers. The table below identifies the type,
number and status of projects for the 2005-06 fiscal year.
Project Type Phase of Completion
Project Category
Prelim
Eng
Final
Eng Const’ Complete Cost
Water Improvements 1 1 $844,564
Sewer Improvements 4 $4,790,348
Facilities 2 1 $7,511,342
Drainage 1 1 1 1 $5,458,905
Streets & Thoroughfares 1 $1,410,581
Parks 1 $3,273,195
Objective B:
The second objective is to implement all projects in the most cost effective manner possible. This
process begins in the engineering design phases and proceeds through construction and
commissioning of the finished infrastructure. The table below identifies the number and cost of
Change Orders issued for projects in each category for the 2005-6-project list.
132
Community Development
Project Type Change Order Number and Dollar Amount
Project Category CO #1 CO #2 CO #3 CO #4 Total Cost C O as a % of Job
Water Improvements 0 0 0 0 $0 0
Sewer Improvements 0 0 0 0 $0 0
Facilities 1 -$10,000 -.016
Drainage 1 1 $90,517 .016
Streets & Thoroughfares 1 1 1 1 -$288,857 -20.4
133
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Administration 134,692 139,935 139,935 98,511 160,463 165,664 18.4%
Planning 125,698 132,300 132,300 77,898 124,912 137,577 4.0%
Inspection 351,569 356,955 356,955 208,569 324,670 352,680 -1.2%
Code Enforcement 52,418 91,202 91,202 32,214 84,295 89,252 -2.1%
Engineering(GF)73,065 67,841 72,341 43,972 69,511 71,303 5.1%
Projects (GF)65,184 174,992 174,992 77,650 129,464 131,194 -25.0%
Engineering (W/S)102,463 127,379 127,379 58,623 99,603 78,667 -38.2%
Projects (W/S)79,654 71,584 71,584 58,350 91,294 162,290 126.7%
Department Total $984,743 $1,162,188 $1,166,688 $655,787 $1,084,212 $1,188,627 2.3%
Classification
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Salaries and Benefits 899,676 1,034,033 1,009,033 583,144 931,973 1,046,302 1.2%
Supplies 18,274 22,564 22,564 11,222 26,108 24,915 10.4%
Maintenance 1,761 2,982 2,982 252 2,084 2,400 -19.5%
Services 65,032 102,609 132,109 61,169 124,047 115,010 12.1%
Capital Outlay 0 0 0 0 0 0 N/A
Department Total $984,743 $1,162,188 $1,166,688 $655,787 $1,084,212 $1,188,627 2.3%
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Administration 2.0 2.0 2.0 2.0 2.0 2.0 0.0%
Planning 2.0 2.0 2.0 2.0 2.0 2.0 0.0%
Inspection 6.0 6.0 6.0 6.0 6.0 6.0 0.0%
Code Enforcement 1.0 1.0 1.0 1.0 1.0 1.0 0.0%
Engineering(GF)1.0 1.0 1.0 1.0 1.0 1.0 0.0%
Projects (GF)1.0 2.0 2.0 2.0 2.0 2.0 0.0%
Engineering(W/S)2.0 2.0 2.0 2.0 2.0 1.0 -50.0%
Projects (W/S)1.0 1.0 1.0 1.0 1.0 2.0 100.0%
Department Total 16.0 17.0 17.0 17.0 17.0 17.0 0.0%
GF-General Fund, W/S-Water and Sewer Fund
PERSONNEL SUMMARY BY DIVISION
Community Development
Department Summary
EXPENDITURE BY CLASSIFICATION
EXPENDITURE BY DIVISION
134
COMMUNITY DEVELOPMENT
COMMUNITY
DEVELOPMENT
ADMINISTRATION
001-3501-419
ENGINEERING BUILDING
INSPECTION
PLANNING AND
ZONING
001-3502-419
PROJECTS
GENERAL FUND
001-3531-431
WATER AND
SEWER FUND
401-3531-434
BUILDING
INSPECTIONS
001-3528-424
CODE
ENFORCEMENT
001-3528-429
135
41-10 FULLTIME SALARIES & WAGES $94,246 $93,878 $93,878 $66,549 $109,795 $113,157
41-30 OVERTIME PAY 668 0 0 931 1,044 500
41-41 MERIT PAY 0 2,083 2,083 0 0 0
41-43 LONGEVITY PAY 515 750 750 635 635 1,025
41-44 VEHICLE ALLOWANCE 3,396 3,600 3,600 2,400 3,600 3,600
41-45 INCENTIVE-CERTIFICATE PAY 300 300 300 200 300 300
41-49 CELL PHONE ALLOWANCE 385 420 420 580 920 1,020
41-90 ACCRUED PAYROLL 5 939 939 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 7,371 7,729 7,729 5,235 8,732 9,149
47-20 TMRS RETIREMENT FUND 13,392 13,320 13,320 9,422 15,294 15,698
48-10 HEALTH/DENTAL INSURANCE 10,619 12,197 12,197 8,131 12,196 13,599
48-20 LIFE INSURANCE 245 216 216 191 292 254
48-30 DISABILITY INSURANCE 389 400 400 303 467 470
48-40 WORKERS COMP INSURANCE 121 164 164 135 166 188
48-50 EAP SERVICES 58 120 120 80 120 121
48-90 FLEX PLAN ADMINISTRATION 111 100 100 68 102 103
Subtotal of PERSONNEL $131,821 $136,216 $136,216 $94,860 $153,663 $159,184
51-00 OFFICE SUPPLIES $990 $640 $640 $392 $1,000 $1,000
54-00 OPERATING SUPPLIES 212 230 230 289 300 300
Subtotal of SUPPLIES $1,202 $870 $870 $681 $1,300 $1,300
74-00 OPERATING SERVICES 480 750 750 50 500 500
74-01 POSTAL AND COURIER SERVICES 0 0 0 430 0 0
74-97 RECRUITMENT ADVERSTING 216 0 0 288 1,300 1,300
75-10 TRAINING 75 854 854 726 1,500 1,500
75-20 TRAVEL REIMBURSEMENTS 249 627 627 815 1,000 1,000
75-30 MEMBERSHIPS 649 618 618 661 1,200 880
Subtotal of SERVICES $1,669 $2,849 $2,849 $2,970 $5,500 $5,180
Totals for COMMUNITY DEV ADMIN $134,692 $139,935 $139,935 $98,511 $160,463 $165,664
FY07
Adopted
Budget
Community Development
Administration
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
136
41-10 FULLTIME SALARIES & WAGES $80,807 $82,387 $82,387 $50,335 $79,962 $86,354
41-30 OVERTIME PAY 423 4,433 4,433 772 772 1,500
41-41 MERIT PAY 0 872 872 0 0 0
41-43 LONGEVITY PAY 415 640 640 622 545 670
41-45 INCENTIVE-CERTIFICATE PAY 550 1,200 1,200 375 600 1,200
41-90 ACCRUED PAYROLL 0 824 824 135 135 0
47-10 SOCIAL SECURITY/MEDICARE 5,804 6,849 6,849 3,654 5,990 6,864
47-20 TMRS RETIREMENT FUND 11,061 11,804 11,804 6,918 10,783 11,776
48-10 HEALTH/DENTAL INSURANCE 13,373 14,257 14,257 8,686 14,280 15,784
48-20 LIFE INSURANCE 212 191 191 145 230 196
48-30 DISABILITY INSURANCE 337 354 354 238 369 363
48-40 WORKERS COMP INSURANCE 104 143 143 86 140 148
48-50 EAP SERVICES 179 120 120 75 120 121
48-90 FLEX PLAN ADMINISTRATION 111 100 100 61 102 103
Subtotal of PERSONNEL $113,376 $124,174 $124,174 $72,102 $114,028 $125,079
51-00 OFFICE SUPPLIES $1,246 $1,272 $1,272 $779 $1,272 $1,300
54-00 OPERATING SUPPLIES 1,128 1,133 1,133 637 1,200 1,500
Subtotal of SUPPLIES $2,374 $2,405 $2,405 $1,416 $2,472 $2,800
73-50 SURETY BONDS $0 $100 $100 $0 $0 $0
74-00 OPERATING SERVICES 170 283 283 142 283 300
74-01 POSTAL / COURIER SERVICES 0 0 0 29 29 0
75-10 TRAINING 7,010 3,158 3,158 3,563 6,000 5,000
75-20 TRAVEL REIMBURSEMENTS 2,253 1,443 1,443 280 1,400 3,760
75-30 MEMBERSHIPS 515 737 737 366 700 638
Subtotal of SERVICES $9,948 $5,721 $5,721 $4,380 $8,412 $9,698
Totals for PLANNING $125,698 $132,300 $132,300 $77,898 $124,912 $137,577
FY07
Adopted
Budget
Community Development
Planning
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
137
Community Development
Inspection
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $217,475 $220,081 $220,081 $122,433 $199,595 $217,138
41-30 OVERTIME PAY 2,853 2,301 2,301 3,992 3,992 3,830
41-41 MERIT PAY 0 3,053 3,053 0 0 0
41-43 LONGEVITY PAY 680 1,365 1,365 1,082 1,082 1,110
41-45 INCENTIVE-CERTIFICATE PAY 3,725 4,200 4,200 2,500 3,800 3,600
41-49 CELL PHONE ALLOWANCE 1,870 2,040 2,040 1,285 2,230 2,160
41-90 ACCRUED PAYROLL 0 2,200 2,200 3,157 3,157 0
47-10 SOCIAL SECURITY/MEDICARE 15,801 17,828 17,828 9,427 15,610 17,430
47-20 TMRS RETIREMENT FUND 30,501 30,725 30,725 17,812 28,002 29,904
48-10 HEALTH/DENTAL INSURANCE 39,589 41,917 41,917 25,833 39,239 44,516
48-20 LIFE INSURANCE 569 506 506 366 560 492
48-30 DISABILITY INSURANCE 901 937 937 578 889 911
48-40 WORKERS COMP INSURANCE 722 907 907 525 786 883
48-50 EAP SERVICES 356 360 360 221 342 362
48-90 FLEX PLAN ADMINISTRATION 247 236 236 129 189 180
Subtotal of PERSONNEL $315,289 $328,656 $328,656 $189,340 $299,473 $322,516
51-00 OFFICE SUPPLIES $3,770 $3,036 $3,036 $748 $3,000 $3,050
52-00 PERSONNEL SUPPLIES 0 174 174 61 61 175
53-00 VEHICLE SUPPLIES 0 252 252 40 49 250
53-01 FUEL 4,205 3,882 3,882 3,271 5,800 4,697
54-00 OPERATING SUPPLIES 447 1,020 1,020 859 1,020 1,020
58-00 OPERATING EQUIPMENT <$5,000 728 576 576 624 624 550
Subtotal of SUPPLIES $9,150 $8,940 $8,940 $5,603 $10,554 $9,742
63-00 VEHICLE MAINTENANCE $1,173 $1,053 $1,053 $148 $906 $1,100
Subtotal of MAINTENANCE $1,173 $1,053 $1,053 $148 $906 $1,100
73-11 VEHICLE INSURANCE $3,854 $527 $527 $1,612 $1,612 $1,484
74-00 OPERATING SERVICES 1,831 1,579 1,579 313 1,268 1,500
74-01 POSTAL AND COURIER SERVICES 0 0 0 140 140 0
74-97 RECRUITMENT ADVERSTING 0 0 0 144 144 0
74-99 PRIOR YEAR REVENUE REFUND 0 0 0 578 578 0
75-10 TRAINING 2,658 3,158 3,158 1,108 2,306 2,500
75-20 TRAVEL REIMBURSEMENTS 1,536 1,579 1,579 52 1,579 2,725
75-30 MEMBERSHIPS 526 751 751 401 380 465
78-00 CONTRACT SERVICES 6,981 6,564 6,564 4,982 1,582 6,500
78-31 VEHICLE LEASE-INTERNAL 8,571 4,148 4,148 4,148 4,148 4,148
Subtotal of SERVICES $25,957 $18,306 $18,306 $13,478 $13,737 $19,322
Totals for INSPECTIONS $351,569 $356,955 $356,955 $208,569 $324,670 $352,680
138
Community Development
Code Enforcement
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $33,120 $34,600 $34,600 $20,897 $34,197 $37,401
41-30 OVERTIME PAY 604 0 0 0 0 500
41-41 MERIT PAY 0 324 324 0 0 0
41-43 LONGEVITY PAY 150 260 260 171 171 65
41-45 INCENTIVE-CERTIFICATE PAY 300 300 300 200 300 300
41-49 CELL PHONE ALLOWANCE 495 540 540 315 495 540
41-90 ACCRUED PAYROLL 0 346 346 317 317 0
47-10 SOCIAL SECURITY/MEDICARE 2,606 2,756 2,756 1,653 2,698 2,969
47-20 TMRS RETIREMENT FUND 4,665 4,750 4,750 2,891 4,663 5,093
48-10 HEALTH/DENTAL INSURANCE 4,174 4,447 4,447 2,601 4,087 4,949
48-20 LIFE INSURANCE 89 81 81 67 101 84
48-30 DISABILITY INSURANCE 141 149 149 101 155 155
48-40 WORKERS COMP INSURANCE 127 162 162 100 170 173
48-50 EAP SERVICES 59 60 60 40 60 60
48-90 FLEX PLAN ADMINISTRATION 12 18 18 13 20 19
Subtotal of PERSONNEL $46,542 $48,793 $48,793 $29,366 $47,434 $52,308
51-00 OFFICE SUPPLIES $0 $0 $0 $55 $55 $0
53-00 VEHICLE SUPPLIES 0 0 0 48 48 0
54-00 OPERATING SUPPLIES 86 211 211 0 0 210
Subtotal of SUPPLIES $86 $211 $211 $103 $103 $210
74-00 OPERATING SERVICES $806 $1,053 $1,053 $587 $600 $1,000
74-41 CODE ENFORCEMENT SERVICES 3,250 8,421 8,421 0 4,000 4,000
75-10 TRAINING 0 0 0 190 190 0
75-20 TRAVEL REIMBURSEMENTS 0 0 0 234 234 0
78-31 VEHICLE LEASE-INTERNAL 1,734 1,734 1,734 1,734 1,734 1,734
78-42 STORM WATER MANAGEMENT 0 30,990 30,990 0 30,000 30,000
Subtotal of SERVICES $5,790 $42,198 $42,198 $2,745 $36,758 $36,734
Totals for CODE ENFORCEMENT $52,418 $91,202 $91,202 $32,214 $84,295 $89,252
139
41-10 FULLTIME SALARIES & WAGES $40,796 $41,200 $41,200 $26,343 $42,102 $43,460
41-30 OVERTIME PAY 250 0 0 0 0 500
41-41 MERIT PAY 0 386 386 0 0 0
41-43 LONGEVITY PAY 0 140 140 90 90 155
41-45 INCENTIVE-CERTIFICATE PAY 0 0 0 100 200 300
41-49 CELL PHONE ALLOWANCE 0 0 0 0 0 0
41-90 ACCRUED PAYROLL 0 412 412 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 3,104 3,192 3,192 1,997 3,219 3,398
47-20 TMRS RETIREMENT FUND 5,526 5,502 5,502 3,511 5,580 5,829
48-10 HEALTH/DENTAL INSURANCE 4,174 4,447 4,447 2,973 4,458 4,949
48-20 LIFE INSURANCE 105 94 94 77 116 99
48-30 DISABILITY INSURANCE 168 175 175 123 185 183
48-40 WORKERS COMP INSURANCE 113 140 140 90 150 148
48-50 EAP SERVICES 59 60 60 40 60 60
48-90 FLEX PLAN ADMINISTRATION 12 18 18 13 20 19
Subtotal of PERSONNEL $54,307 $55,766 $55,766 $35,357 $56,180 $59,100
51-00 OFFICE SUPPLIES $1,141 $1,263 $1,263 $984 $1,200 $1,200
52-00 PERSONNEL SUPPLIES 49 316 316 0 300 300
54-00 OPERATING SUPPLIES 683 631 631 356 600 600
58-00 OPERATING EQUIPMENT <$5,000 186 211 211 0 200 200
Subtotal of SUPPLIES $2,059 $2,421 $2,421 $1,340 $2,300 $2,300
63-00 VEHICLE MAINTENANCE $382 $527 $527 $76 $500 $500
Subtotal of MAINTENANCE $382 $527 $527 $76 $500 $500
71-30 ENGINEERING SERVICES $2,344 $0 $4,500 $0 $0 $0
71-33 JOINT MOBILITY STUDY 5,466 0 0 0 0 0
73-11 VEHICLE INSURANCE 0 576 576 0 0 0
74-00 OPERATING SERVICES 168 1,053 1,053 67 800 800
74-01 POSTAL AND COURIER SERVICES 0 0 0 6 6 6
74-97 RECRUITMENT ADVERSTING 0 0 0 36 36 36
75-10 TRAINING 25 1,316 1,316 236 1,200 1,200
75-20 TRAVEL REIMBURSEMENTS 44 527 527 17 500 500
75-30 MEMBERSHIPS 270 369 369 30 300 300
78-00 CONTRACT SERVICES 8,000 2,597 2,597 4,118 5,000 5,000
78-31 VEHICLE LEASE-INTERNAL 0 2,689 2,689 2,689 2,689 1,561
Subtotal of SERVICES $16,317 $9,127 $13,627 $7,199 $10,531 $9,403
Totals for ENGINEERING $73,065 $67,841 $72,341 $43,972 $69,511 $71,303
FY07
Adopted
Budget
Community Development
Engineering (General Fund)
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
140
41-10 FULLTIME SALARIES & WAGES $44,349 $96,298 $96,298 $38,943 $69,977 $81,428
41-30 OVERTIME PAY 397 5,150 5,150 804 1,500 0
41-41 MERIT PAY 0 265 265 0 0 0
41-43 LONGEVITY PAY 105 310 310 170 170 285
41-44 VEHICLE ALLOWANCE 0 3,600 3,600 0 0 0
41-45 INCENTIVE-CERTIFICATE PAY 1,200 1,200 1,200 875 1,350 1,200
41-49 CELL PHONE ALLOWANCE 770 1,080 1,080 695 1,155 1,380
41-90 ACCRUED PAYROLL 0 963 963 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 3,186 8,255 8,255 2,814 5,716 6,448
47-20 TMRS RETIREMENT FUND 6,299 14,227 14,227 5,470 10,209 11,063
48-10 HEALTH/DENTAL INSURANCE 7,246 17,056 17,056 7,519 13,248 19,131
48-20 LIFE INSURANCE 115 223 223 116 191 186
48-30 DISABILITY INSURANCE 185 413 413 180 301 345
48-40 WORKERS COMP INSURANCE 171 278 278 187 308 381
48-50 EAP SERVICES 29 120 120 60 100 121
48-90 FLEX PLAN ADMINISTRATION 12 100 100 19 32 39
Subtotal of PERSONNEL $64,064 $149,538 $149,538 $57,852 $104,257 $122,007
51-00 OFFICE SUPPLIES $380 $446 $446 $452 $569 $500
52-00 PERSONNEL SUPPLIES 0 0 0 110 230 0
53-00 VEHICLE SUPPLIES 0 311 311 0 110 115
53-01 FUEL 0 2,191 2,191 0 3,000 2,651
54-00 OPERATING SUPPLIES 240 776 776 552 775 775
58-00 OPERATING EQUIPMENT <$5,000 0 211 211 0 510 500
Subtotal of SUPPLIES $620 $3,935 $3,935 $1,114 $5,194 $4,541
63-00 VEHICLE MAINTENANCE $0 $671 $671 $0 $450 $600
68-00 EQUIPMENT MAINTENANCE 0 205 205 0 0 0
Subtotal of MAINTENANCE $0 $876 $876 $0 $450 $600
73-11 VEHICLE INSURANCE $0 $250 $250 $0 $250 $481
74-00 OPERATING SERVICES 399 0 0 0 0 0
74-01 POSTAL AND COURIER SERVICES 0 0 0 208 208 50
75-10 TRAINING 0 1,027 1,027 125 400 1,025
75-20 TRAVEL REIMBURSEMENTS 0 361 361 31 360 365
75-30 MEMBERSHIPS 101 105 105 121 121 125
76-12 TELEPHONE/COMMUNICATIONS 0 900 900 0 0 0
78-00 CONTRACT SERVICES 0 0 0 199 199 200
78-31 VEHICLE LEASE-INTERNAL 0 18,000 18,000 18,000 18,000 1,800
Subtotal of SERVICES $500 $20,643 $20,643 $18,684 $19,538 $4,046
Totals for PROJECTS $65,184 $174,992 $174,992 $77,650 $129,439 $131,194
FY07
Adopted
Budget
Community Development
Projects (General Fund)
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
141
41-10 FULLTIME SALARIES & WAGES $67,603 $84,000 $59,000 $30,395 $48,226 $32,198
41-30 OVERTIME PAY 1,428 2,353 2,353 4,333 5,000 0
41-41 MERIT PAY 0 1,504 1,504 0 0 0
41-43 LONGEVITY PAY 375 505 505 304 304 0
41-45 INCENTIVE-CERTIFICATE PAY 500 600 600 550 950 0
41-49 CELL PHONE ALLOWANCE 360 540 540 360 540 0
41-90 ACCRUED PAYROLL 2,235 840 840 776 776 0
47-10 SOCIAL SECURITY/MEDICARE 5,109 6,847 6,847 2,600 4,060 2,463
47-20 TMRS RETIREMENT FUND 9,508 11,801 11,801 4,851 7,341 4,226
48-10 HEALTH/DENTAL INSURANCE 11,180 14,257 14,257 4,530 4,530 11,014
48-20 LIFE INSURANCE 194 193 193 95 140 74
48-30 DISABILITY INSURANCE 300 357 357 165 238 136
48-40 WORKERS COMP INSURANCE 225 352 352 167 305 151
48-50 EAP SERVICES 114 120 120 45 65 60
48-90 FLEX PLAN ADMINISTRATION 36 100 100 38 38 19
Subtotal of PERSONNEL $99,167 $124,369 $99,369 $49,209 $72,513 $50,341
51-00 OFFICE SUPPLIES $1,392 $1,684 $1,684 $65 $1,600 $1,600
53-00 VEHICLE SUPPLIES 0 105 105 0 0 0
54-00 OPERATING SUPPLIES 7 0 0 0 0 0
Subtotal of SUPPLIES $1,399 $1,789 $1,789 $65 $1,600 $1,600
63-00 VEHICLE MAINTENANCE $0 $0 $0 $28 $28 $0
Subtotal of MAINTENANCE $0 $0 $0 $28 $28 $0
71-30 ENGINEERING SERVICES $0 $375 $25,375 $9,234 $25,375 $25,850
71-34 GIS IMPLEMENTATION PLAN 0 583 0 0 0 0
73-11 VEHICLE INSURANCE 0 0 583 0 0 626
75-20 TRAVEL REIMBURSEMENTS 9 263 263 87 87 250
78-31 VEHICLE LEASE-INTERNAL 1,888 0 0 0 0 0
Subtotal of SERVICES $1,897 $1,221 $26,221 $9,321 $25,462 $26,726
Totals for ENGINEERING $102,463 $127,379 $127,379 $58,623 $99,603 $78,667
FY07
Adopted
Budget
Community Development
Engineering (Water and Sewer Fund)
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
142
Community Development
Projects (Water and Sewer Fund)
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $51,136 $44,846 $44,846 $36,173 $57,499 $110,329
41-30 OVERTIME PAY 0 0 0 0 0 3,500
41-41 MERIT PAY 0 794 794 0 0 0
41-43 LONGEVITY PAY 140 220 220 200 200 305
41-44 VEHICLE ALLOWANCE 3,150 0 0 2,400 2,400 3,600
41-45 INCENTIVE-CERTIFICATE PAY 600 1,200 1,200 400 600 1,800
41-49 CELL PHONE ALLOWANCE 495 720 720 360 540 1,080
41-90 ACCRUED PAYROLL 96 448 448 1,720 1,720 0
47-10 SOCIAL SECURITY/MEDICARE 4,004 3,655 3,655 2,849 4,645 9,227
47-20 TMRS RETIREMENT FUND 7,473 6,299 6,299 5,227 8,217 15,831
48-10 HEALTH/DENTAL INSURANCE 7,502 7,750 7,750 5,342 8,015 8,902
48-20 LIFE INSURANCE 131 104 104 105 157 248
48-30 DISABILITY INSURANCE 209 192 192 168 252 459
48-40 WORKERS COMP INSURANCE 66 215 215 61 100 346
48-50 EAP SERVICES 89 60 60 40 60 121
48-90 FLEX PLAN ADMINISTRATION 12 18 18 13 20 19
Subtotal of PERSONNEL $75,103 $66,521 $66,521 $55,058 $84,425 $155,767
51-00 OFFICE SUPPLIES $415 $316 $316 $211 $400 $400
52-00 PERSONNEL SUPPLIES 109 0 0 0 115 115
53-00 VEHICLE SUPPLIES 0 211 211 0 210 200
53-01 FUEL 603 629 629 376 900 757
54-00 OPERATING SUPPLIES 264 626 626 313 450 450
58-00 OPERATING EQUIPMENT <$5,000 0 211 211 0 510 500
Subtotal of SUPPLIES $1,391 $1,993 $1,993 $900 $2,585 $2,422
63-00 VEHICLE MAINTENANCE $206 $421 $421 $0 $200 $200
68-00 EQUIPMENT MAINTENANCE 0 105 105 0 0 0
Subtotal of MAINTENANCE $206 $526 $526 $0 $200 $200
73-11 VEHICLE INSURANCE $738 $0 $0 $492 $737 $329
74-00 OPERATING SERVICES 0000750750
74-01 POSTAL AND COURIER SERVICES 0000500500
74-97 RECRUITMENT ADVERSTING 0000720
75-10 TRAINING 499 527 527 0 0 250
75-20 TRAVEL REIMBURSEMENTS 16 211 211 0 0 250
75-30 MEMBERSHIPS 0 105 105 0 125 121
78-00 CONTRACT SERVICES 0 0 0 199 199 0
78-30 RENTAL 000000
78-31 VEHICLE LEASE-INTERNAL 1,701 1,701 1,701 1,701 1,701 1,701
Subtotal of SERVICES $2,954 $2,544 $2,544 $2,392 $4,084 $3,901
Totals for PROJECTS $79,654 $71,584 $71,584 $58,350 $91,294 $162,290
143
Public Works
Mission Statement
The Public Works Department makes every effort to improve the quality of life by providing
advance planning and outstanding services that improve drainage and utility systems for all
citizens, businesses and visitors.
Current Operations
Current operations emphasize long-range planning practices and programs that cover a variety of
activities within the Department, such as:
x Implement Concrete Street Repair and Asphalt Overlay Programs
x Implement Sign Replacement Program
x Implement Annual Right-of-Way Maintenance Program
x Implement Fire Hydrant Maintenance Program
x Implement Sanitary Sewer Rehabilitation Program
Highlights of the Budget
Street Maintenance Program
This is the fifth year of this program. This program is intended to be an on-going maintenance
project to repair and reconstruct existing concrete streets, sidewalks, curbs, sealing and asphalt
overlays. The budgeted amount this year for the program is $800,000.
Drainage Mowing Crew
This project was developed two years ago to contract out the maintenance of the roadside ditches
and the drainage easements that the city is responsible for. The project consists of over 60
locations that equates to approximately 112 acres. The mowing season (May-October) consists of
six cycles, one cycle per month. The adopted budget includes two additional FTEs to assist with
the maintenance of the ditches and easements.
Sanitary Sewer Rehabilitation Program
This program will begin its sixth year and is the City’s primary effort to reduce the amount of
infiltration and inflow (I&I) into the collection system. Through this program, a portion of the
entire wastewater collection system is cleaned and inspected by camera. Damaged sections are
located and a suitable method is selected for the repair. The budgeted amount for this program
is $300,000.
New Sewer Inspection Camera
The purchase of this unit will allow us to continue our free service to our citizens. Our utility
maintenance crew has been able to determine the exact location of damaged service lines using
the existing sewer TV inspect unit. In addition, we have been able to determine who is
responsible for repairs to the damaged pipe. This free service to our customers has proven to be
a problem solver. It will eliminate the guesswork which helps us to make the right decision. The
budgeted amount for this unit is $24,500.
144
Public Works
New Mower Tractor
With the addition of this machine, the water and wastewater operations group will be able to mow
and maintain plant facilities including the several acres that have been added since 2004. This will
greatly relieve the existing mower, reduce its maintenance cost and increase its useful life. This
unit has the power to tackle our most unruly plant yards and not be damaged or unduly stressed.
The existing mower can be used for the smaller, less severe yards. The budgeted amount for this
machine is $14,000.
Departmental Goals and Measures
Goal 1:
A goal of the Department is to improve customer satisfaction within the Public Works divisions.
To accomplish this goal, the Department is implementing a number of maintenance programs
along with a set of proactive performance measures that establish better accountability to the
stakeholders serviced by the Department.
Objective A:
The objective of the Public Works Department is to complete Water & Sewer work orders within
two working days or less, and achieve this objective at least 90% of the time.
Measure
FY04
Actual
FY05
Proposed
FY06
Forecast
FY07
Forecast
Water & Sewer Work
Orders (each) 2,000 2,100 2,100 2,100
Average Time to Complete
Water & Sewer Work
Orders (days) 21.9 2 2
Percentage of Water &
Sewer
Work Orders Completed
Within 2 Working Days 90% 93% 90% 90%
Goal 2: Trends: The Public Works Department begins its fifth year of implementing several long-
range maintenance programs. The success of these programs is testimony to the hard work of
the employees of the division and to the success of the performance measures detailed above.
All measures were completed within the targets for each.
The second goal of the Public Works Department is to complete Streets & Drainage work orders
within an average of 10 working days or less, and achieve this objective at least 80% of the time.
Objective A:
To accomplish this goal, the Department is implementing a number of maintenance programs
along with a set of proactive performance measures that establish better accountability to the
stakeholders serviced by the Department.
145
Public Works
Measure
FY04
Actual
FY05
Proposed
FY06
Forecast
FY07
Forecast
Streets & Drainage Work
Orders (each) 501 500 500 500
Average Time to
Complete Street &
Drainage Work Orders
(days)11 10 9.9 10
Percentage of Street &
Drainage Work Orders
Completed within 10
Working Days 81.4% 80% 80% 80%
Trends: The Public Works Department begins its fifth year of implementing several long-range
maintenance programs. The success of these programs is testimony to the hard work of the
employees of the division and to the success of the performance measures detailed above. Closer
scrutiny of the last 6 years indicates that the average time to respond to a Streets and Drainage
work order has been reduced considerably. The systematic, proactive maintenance program for
the city’s infrastructure has led to this success.
Goal 3:
Another goal of the Department is to assure the water demands are met according to the
Subsidence District mandates.
Objective A:
Manage and operate the water facilities in a manner that meets the 80-20 % rule.
Measure
FY04
Actual
FY05
Actual
FY06
Estimated
FY07
Forecast
Percent annual total surface water 96 97 90 90
Trends: Harris-Galveston coastal Subsidence District requires 80% of the city’s total water
usage is purchased surface water. The City has managed to meet this requirement since
its conception in 2001. It has been and will be a goal to meet it again this year and years
to come. Prior to this mandate the City experienced ranges between 60-70%. As the
population continues to grow, the need for water will grow as well. The City will need to
be prepared to plan for the future and purchase additional surface water in order to meet
future demands.
146
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Administration (GF) 167,937 176,489 176,489 74,680 133,997 168,929 -4.3%
Streets/Sidewalks 825,387 987,383 987,383 531,244 915,116 974,658 -1.3%
Drainage Operations 460,250 438,435 438,435 154,983 457,919 434,551 -0.9%
Sanitation 2,951 3,300 3,300 0 3,000 0 -100.0%
Administration (W/S)157,835 167,453 167,453 77,294 105,841 44,490 -73.4%
Water Operations 1,611,812 1,826,693 1,826,693 1,008,483 1,822,484 1,936,401 6.0%
Sewer Operations 1,818,277 1,972,619 1,972,619 1,082,576 1,994,902 2,107,525 6.8%
Customer Service 143,343 146,690 146,690 103,846 155,913 151,061 3.0%
Department Total $5,187,792 $5,719,062 $5,719,062 $3,033,106 $5,589,172 $5,817,615 1.7%
Classification
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Salaries and Benefits 1,647,498 1,905,685 1,905,685 1,057,617 1,667,961 1,867,380 -2.0%
Supplies 162,760 198,762 198,762 126,448 209,824 212,511 6.9%
Maintenance 288,411 381,356 381,356 164,085 418,817 444,949 16.7%
Services 3,015,319 3,127,582 3,127,582 1,684,956 3,210,205 3,084,375 -1.4%
Capital Outlay 7,680 0 0 0 0 38,500 N/A
Other 66,124 105,677 105,677 0 82,365 169,900 60.8%
Department Total $5,187,792 $5,719,062 $5,719,062 $3,033,106 $5,589,172 $5,817,615 1.7%
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Administration (GF) 2.0 2.0 2.0 2.0 2.0 2.0 0.0%
Streets/Sidewalks 8.0 8.0 8.0 8.0 8.0 8.0 0.0%
Drainage Operations 4.0 4.0 4.0 4.0 4.0 6.0 50.0%
Administration (W/S)2.0 2.0 1.0 1.0 1.0 1.0 -50.0%
Water Operations 8.0 9.0 9.0 9.0 9.0 9.0 0.0%
Sewer Operations 8.0 8.0 8.0 8.0 8.0 8.0 0.0%
Customer Service 2.0 2.0 2.0 2.0 2.0 2.0 0.0%
Department Total 34.0 35.0 34.0 34.0 34.0 36.0 5.9%
GF-General Fund, W/S-Water and Sewer Fund
PERSONNEL SUMMARY BY DIVISION
Public Works
Department Summary
EXPENDITURE BY CLASSIFICATION
EXPENDITURE BY DIVISION
147
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
148
41-10 FULLTIME SALARIES & WAGES $121,111 $120,030 $120,030 $48,497 $89,300 $119,537
41-30 OVERTIME PAY 448 2,802 2,802 54 2,802 1,000
41-41 MERIT PAY 0 2,326 2,326 0 0 0
41-43 LONGEVITY PAY 960 1,190 1,190 1,043 1,043 1,640
41-44 VEHICLE ALLOWANCE 3,396 3,600 3,600 1,200 2,400 3,600
41-45 INCENTIVE-CERTIFICATE PAY 200 300 300 300 400 300
41-49 CELL PHONE ALLOWANCE 495 540 540 160 300 420
41-90 ACCRUED PAYROLL 0 1,200 1,200 3,271 3,271 0
47-10 SOCIAL SECURITY/MEDICARE 9,234 10,005 10,005 3,898 6,962 9,677
47-20 TMRS RETIREMENT FUND 17,039 17,244 17,244 7,228 12,765 16,603
48-10 HEALTH/DENTAL INSURANCE 9,380 9,989 9,989 6,832 10,432 11,729
48-20 LIFE INSURANCE 312 276 276 157 268 271
48-30 DISABILITY INSURANCE 498 511 511 238 414 502
48-40 WORKERS COMP INSURANCE 155 211 211 90 150 202
48-50 EAP SERVICES 118 120 120 65 105 121
48-90 FLEX PLAN ADMINISTRATION 26 36 36 37 74 103
Subtotal of PERSONNEL $163,372 $170,380 $170,380 $73,070 $130,686 $165,705
51-00 OFFICE SUPPLIES $926 $1,333 $1,333 $120 $1,000 $1,200
52-00 PERSONNEL SUPPLIES 0 116 116 0 198 198
54-00 OPERATING SUPPLIES 591 230 230 323 350 300
58-00 OPERATING EQUIPMENT <$5,000 0 2 2 0 0 0
Subtotal of SUPPLIES $1,517 $1,681 $1,681 $443 $1,548 $1,698
68-00 EQUIPMENT MAINTENANCE $0 $115 $115 $0 $0 $0
Subtotal of MAINTENANCE $0 $115 $115 $0 $0 $0
73-50 SURETY BONDS $0 $27 $27 $0 $0 $0
74-00 OPERATING SERVICES 0 346 346 0 150 100
74-01 POSTAL AND COURIER SERVICES 0 0 0 55 75 75
74-94 PERMITS & INSPECTION FEES 0 575 575 0 0 0
74-97 RECRUITMENT ADVERSTING 0 316 316 0 316 316
75-10 TRAINING 464 656 656 425 425 275
75-20 TRAVEL REIMBURSEMENTS 1,415 1,193 1,193 525 525 440
75-30 MEMBERSHIPS 926 964 964 0 110 320
76-12 TELEPHONE/ COMMUNICATIONS 172 0 0 162 162 0
76-16 REFUSE SERVICES 0 236 236 0 0 0
78-00 CONTRACT SERVICES 71 0 0 0 0 0
Subtotal of SERVICES $3,048 $4,313 $4,313 $1,167 $1,763 $1,526
Totals for ADMINISTRATION $167,937 $176,489 $176,489 $74,680 $133,997 $168,929
FY07
Adopted
Budget
Public Works
Administration
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
149
41-10 FULLTIME SALARIES & WAGES $178,060 $250,778 $250,778 $135,101 $224,254 $252,339
41-30 OVERTIME PAY 11,440 10,327 10,327 3,622 10,327 10,179
41-41 MERIT PAY 0 2,553 2,553 0 0 0
41-43 LONGEVITY PAY 4,740 6,735 6,735 5,686 5,686 5,800
41-45 INCENTIVE-CERTIFICATE PAY 750 1,200 1,200 200 300 300
41-49 CELL PHONE ALLOWANCE 562 1,260 1,260 570 1,030 1,380
41-90 ACCRUED PAYROLL 1,609 2,508 2,508 396 396 0
47-10 SOCIAL SECURITY/MEDICARE 14,403 20,873 20,873 10,646 17,620 20,655
47-20 TMRS RETIREMENT FUND 26,492 35,976 35,976 19,252 30,881 35,437
48-10 HEALTH/DENTAL INSURANCE 30,960 50,178 50,178 24,241 38,276 46,869
48-20 LIFE INSURANCE 469 576 576 401 627 574
48-30 DISABILITY INSURANCE 746 1,065 1,065 633 993 1,062
48-40 WORKERS COMP INSURANCE 6,563 12,802 12,802 6,940 10,540 12,694
48-50 EAP SERVICES 406 480 480 292 452 483
48-90 FLEX PLAN ADMINISTRATION 71 208 208 109 181 219
Subtotal of PERSONNEL $277,271 $397,519 $397,519 $208,089 $341,563 $387,991
51-00 OFFICE SUPPLIES $90 $230 $230 $193 $230 $250
52-00 PERSONNEL SUPPLIES 4,556 7,976 7,976 2,997 6,000 5,257
53-00 VEHICLE SUPPLIES 0 2,257 2,257 0 0 0
53-01 FUEL 13,576 12,643 12,643 9,519 16,000 15,300
54-00 OPERATING SUPPLIES 5,974 5,831 5,831 2,281 2,413 2,537
54-74 SIGN MATERIALS 29,627 21,053 21,053 20,471 29,500 29,413
54-95 CHEMICALS 1,058 606 606 0 0 0
56-00 FACILITY SUPPLIES 0 461 461 328 723 1,014
58-00 OPERATING EQUIPMENT <$5,000 624 5,898 5,898 2,324 5,851 5,851
Subtotal of SUPPLIES $55,505 $56,955 $56,955 $38,113 $60,717 $59,622
63-00 VEHICLE MAINTENANCE $7,812 $15,480 $15,480 $4,370 $9,000 $12,415
65-10 STREET MAINTENANCE 23,446 40,887 40,887 9,262 71,539 80,877
65-11 CONCRETE STREET MAINT 2,850 1,732 1,732 289 289 0
65-12 ASPHALT STREET MAINT 1,205 28,695 28,695 517 1,206 0
65-15 BRIDGE MAINTENANCE 4,452 1,351 1,351 415 1,021 1,000
65-17 TRAFFIC LIGHT MAINTENANCE 2,095 1,155 1,155 923 1,100 165
65-20 SIDEWALK MAINTENANCE 33,028 15,972 15,972 12,450 15,972 17,500
68-00 EQUIPMENT MAINTENANCE 23,810 4,157 4,157 13,366 18,000 18,000
68-71 CONSTRUCTION EQUIP MAINT 681 8,758 8,758 735 5,000 3,000
Subtotal of MAINTENANCE $99,379 $118,187 $118,187 $42,327 $123,127 $132,957
73-11 VEHICLE INSURANCE $3,771 $9,557 $9,557 $2,677 $4,064 $4,705
74-00 OPERATING SERVICES 240 4,157 4,157 1,030 4,157 1,803
74-97 RECRUITMENT ADVERSTING 108 316 316 180 250 324
75-10 TRAINING 417 1,547 1,547 125 512 377
75-20 TRAVEL REIMBURSEMENTS 41 569 569 0 100 105
75-30 MEMBERSHIPS 202 421 421 121 121 121
76-11 ELECTRICITY 368,718 387,576 387,576 228,750 370,000 375,000
78-00 CONTRACT SERVICES 1,559 0 0 0 0 1,148
78-30 RENTAL 324 799 799 52 725 725
78-31 VEHICLE LEASE-INTERNAL 9,780 9,780 9,780 9,780 9,780 9,780
79-71 EMERGENCY - SERVICES 1,734 0 0 0 0 0
Subtotal of SERVICES $386,894 $414,722 $414,722 $242,715 $389,709 $394,088
Totals for STREET/SIDEWALK OPERATION $825,387 $987,383 $987,383 $531,244 $915,116 $974,658
FY07
Adopted
Budget
Public Works
Streets/Sidewalk Operations
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
150
Public Works
Drainage Operations
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
41-10 FULLTIME SALARIES & WAGES $160,111 $131,512 $131,512 $84,625 $134,443 $184,491
41-30 OVERTIME PAY 11,983 4,283 4,283 2,994 4,238 6,138
41-41 MERIT PAY 0 2,175 2,175 0 0 0
41-43 LONGEVITY PAY 4,725 4,425 4,425 4,230 4,230 4,505
41-45 INCENTIVE-CERTIFICATE PAY 1,050 1,800 1,800 800 1,200 1,200
41-49 CELL PHONE ALLOWANCE 1,057 540 540 360 540 540
41-90 ACCRUED PAYROLL 1,262 1,315 1,315 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 12,606 11,072 11,072 6,756 10,662 15,060
47-20 TMRS RETIREMENT FUND 24,216 19,084 19,084 12,324 18,834 25,806
48-10 HEALTH/DENTAL INSURANCE 38,457 32,696 32,696 15,487 23,211 45,709
48-20 LIFE INSURANCE 419 304 304 250 376 423
48-30 DISABILITY INSURANCE 667 562 562 397 597 802
48-40 WORKERS COMP INSURANCE 5,338 6,809 6,809 3,089 5,002 7,158
48-50 EAP SERVICES 259 240 240 161 242 361
48-90 FLEX PLAN ADMINISTRATION 56 72 72 51 77 243
Subtotal of PERSONNEL $262,206 $216,889 $216,889 $131,524 $203,652 $292,436
52-00 PERSONNEL SUPPLIES $395 $115 $115 $552 $937 $2,518
53-01 FUEL 1,146 0 0 0 0 0
54-00 OPERATING SUPPLIES 910 314 314 1,286 1,468 741
54-95 CHEMICALS 0 115 115 0 0 0
58-00 OPERATING EQUIPMENT <$5,000 125 575 575 0 597 570
Subtotal of SUPPLIES $2,576 $1,119 $1,119 $1,838 $3,002 $3,829
65-30 DRAINAGE MAINTENANCE $31,215 $16,822 $16,822 $7,174 $30,022 $41,811
Subtotal of MAINTENANCE $31,215 $16,822 $16,822 $7,174 $30,022 $41,811
71-35 DRAINAGE MASTER PLAN $0 $150,000 $150,000 $0 $150,000 $0
74-00 OPERATING SERVICES 1 947 947 0 900 1,051
75-10 TRAINING 0 0 0 0 0 0
75-30 MEMBERSHIPS 101 0 0 0 0 0
78-00 CONTRACT SERVICES 161,340 47,384 47,384 9,778 65,069 0
78-30 RENTAL 0 575 575 0 575 725
78-31 VEHICLE LEASE-INTERNAL 2,811 4,699 4,699 4,669 4,699 4,699
Subtotal of SERVICES $164,253 $203,605 $203,605 $14,447 $221,243 $6,475
88-00 CAPITAL EQUIPMENT 0 0 0 0 0 90,000
Subtotal of SERVICES $0 $0 $0 $0 $0 $90,000
Totals for DRAINAGE OPERATIONS $460,250 $438,435 $438,435 $154,983 $457,919 $434,551
151
Public Works
Sanitation
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
98-30 PROVISION FOR UNCOLL A/R $2,951 $3,300 $3,300 $0 $3,000 $0
Subtotal of OTHER $2,951 $3,300 $3,300 $0 $3,000 $0
Totals for SANITATION OPERATIONS $2,951 $3,300 $3,300 $0 $3,000 $0
152
Public Works
Administration (Water and Sewer Fund)
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $101,474 $102,408 $102,408 $49,352 $56,892 $28,606
41-30 OVERTIME PAY 231 0 0 614 700 1,000
41-41 MERIT PAY 0 1,342 1,342 0 0 0
41-43 LONGEVITY PAY 975 1,205 1,205 1,105 1,105 235
41-44 VEHICLE ALLOWANCE 3,396 3,600 3,600 1,650 1,650 0
41-45 INCENTIVE-CERTIFICATE PAY 1,700 1,800 1,800 900 1,100 600
41-49 CELL PHONE ALLOWANCE 385 420 420 210 210 0
41-90 ACCRUED PAYROLL (4,059)1,024 1,024 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 8,148 8,475 8,475 4,062 365 2,329
47-20 TMRS RETIREMENT FUND 14,549 14,606 14,606 7,152 622 3,995
48-10 HEALTH/DENTAL INSURANCE 723 713 713 321 321 0
48-20 LIFE INSURANCE 262 235 235 145 175 64
48-30 DISABILITY INSURANCE 419 435 435 240 290 119
48-40 WORKERS COMP INSURANCE 133 180 180 86 105 49
48-50 EAP SERVICES 118 120 120 65 85 60
48-90 FLEX PLAN ADMINISTRATION 111 100 100 43 43 0
Subtotal of PERSONNEL $128,565 $136,663 $136,663 $65,945 $63,662 $37,057
51-00 OFFICE SUPPLIES $667 $523 $523 $243 $522 $526
52-00 PERSONNEL SUPPLIES 0 0 0 0 0 22
54-00 OPERATING SUPPLIES 127 116 116 80 135 135
54-77 WATER CONSERVE LITERATURE 1,330 1,460 1,460 1,383 1,500 1,500
Subtotal of SUPPLIES $2,124 $2,099 $2,099 $1,706 $2,157 $2,183
73-11 VEHICLE INSURANCE $807 $0 $0 $539 $539 $0
74-00 OPERATING SERVICES 0 316 316 0 0 0
74-01 POSTAL/COURIER SERVICES 0 0 0 1 1 0
74-22 CONSUMER CONFIDENCE RPT 4,705 5,529 5,529 0 5,255 5,250
75-10 TRAINING 179 630 630 555 600 0
75-20 TRAVEL REIMBURSEMENTS 56 542 542 561 600 0
75-30 MEMBERSHIPS 341 447 447 323 323 0
78-30 RENTAL 0 174 174 0 0 0
79-12 WATER CONSERVATION PROGRM 21,058 21,053 21,053 7,664 20,927 0
Subtotal of SERVICES $27,146 $28,691 $28,691 $9,643 $28,245 $5,250
Totals for PUBLIC WORKS ADMIN $157,835 $167,453 $167,453 $77,294 $94,064 $44,490
153
41-10 FULLTIME SALARIES & WAGES $241,366 $273,063 $273,063 $159,520 $290,752
41-30 OVERTIME PAY 39,057 44,715 44,715 32,741 45,858
41-41 MERIT PAY 0 3,000 3,000 0 0
41-43 LONGEVITY PAY 4,570 5,140 5,140 4,655 5,355
41-45 INCENTIVE-CERTIFICATE PAY 1,975 4,200 4,200 1,300 2,400
41-46 SALARY ADJUSTMENT 0 10,000 10,000 0 0
41-49 CELL PHONE ALLOWANCE 495 540 540 500 960
41-90 ACCRUED PAYROLL (10,245)2,830 2,830 0 0
47-10 SOCIAL SECURITY/MEDICARE 20,233 26,060 26,060 14,223 26,417
47-20 TMRS RETIREMENT FUND 39,000 44,918 44,918 26,338 45,324
48-10 HEALTH/DENTAL INSURANCE 51,481 70,674 70,674 33,369 72,098
48-20 LIFE INSURANCE 634 653 653 468 660
48-30 DISABILITY INSURANCE 1,006 1,206 1,206 732 1,222
48-40 WORKERS COMP INSURANCE 4,976 7,984 7,984 3,915 6,672
48-50 EAP SERVICES 476 540 540 322 543
48-90 FLEX PLAN ADMINISTRATION 159 354 354 145 238
Subtotal of PERSONNEL $395,183 $495,877 $495,877 $278,228 $498,499
51-00 OFFICE SUPPLIES $210 $115 $115 $172 $237
52-00 PERSONNEL SUPPLIES 3,372 5,008 5,008 2,534 5,938
53-00 VEHICLE SUPPLIES 0 0 0 123 0
53-01 FUEL 20,367 19,369 19,369 14,384 23,436
54-00 OPERATING SUPPLIES 9,669 10,053 10,053 4,794 9,970
54-75 WATER METERS & BOXES 21,718 45,216 45,216 32,493 47,688
54-78 FIRE HYDRANT PROGRAM (1)0 0 0 0
54-95 HAZARDOUS MATERIALS 4,732 21,053 21,053 3,772 14,536
56-00 FACILITY SUPPLIES 3 0 0 142 1,053
58-00 OPERATING EQUIPMENT <$5,000 10,501 5,313 5,313 3,028 5,000
Subtotal of SUPPLIES $70,571 $106,127 $106,127 $61,442 $107,858
63-00 VEHICLE MAINTENANCE $3,374 $6,316 $6,316 $4,228 $6,024
65-41 DISTRIBUTION LINE MAINT 64,889 91,575 91,575 46,947 91,589
65-43 WATER PLANT MAINTENANCE 26,366 39,269 39,269 7,570 36,695
65-46 FIRE HYDRANT MAINTENANCE 15,004 21,944 21,944 8,535 34,500
65-47 WATER METER MAINTENANCE 5,705 6,440 6,440 2,032 6,400
65-51 COLLECTION LINE MAINTANCE 147 0 0 0 0
65-52 LIFT STATION MAINTENANCE 500 0 0 0 0
68-00 EQUIPMENT MAINTENANCE 3,659 1,272 1,272 1,474 2,970
68-71 CONSTRUCTION EQUIP MAINT 0 1,155 1,155 144 1,100
Subtotal of MAINTENANCE $119,644 $167,971 $167,971 $70,930 $179,278
73-11 VEHICLE INSURANCE $1,997 $5,345 $5,345 $1,332 $2,833
74-00 OPERATING SERVICES 12,098 7,027 7,027 4,679 29,521
74-71 PURCHASED WATER 804,436 845,038 845,038 492,254 896,000
74-92 SPECIAL EVENTS 0 0 0 1,646 0
74-94 PERMITS & INSPECTION FEES 9,926 22,843 22,843 9,385 10,000
74-97 RECRUITMENT ADVERSTING 72 0 0 144 0
74-98 JUDGMENTS & DAMAGE CLAIM 500 0 0 0 0
75-10 TRAINING 1,807 1,978 1,978 1,495 3,205
75-20 TRAVEL REIMBURSEMENTS 243 273 273 641 872
75-30 MEMBERSHIPS 810 284 284 472 112
76-11 ELECTRICITY 84,012 78,340 78,340 40,537 100,815
76-12 TELEPHONE/COMMUNICATIONS 886 0 0 693 0
76-13 NATURAL GAS 342 0 0 203 0
78-00 CONTRACT SERVICES 20,498 0 0 29,386 0
78-30 RENTAL 33 1,155 1,155 101 1,135
78-31 VEHICLE LEASE-INTERNAL 8,890 8,890 8,890 8,890 7,723
78-40 POLLUTION CONTROL & ABATE 12,048 18,950 18,950 6,025 18,050
Subtotal of SERVICES $958,598 $990,123 $990,123 $597,883 $1,070,266
88-00 CAPITAL EQUIPMENT $1,342 $0 $0 $0 $14,000
Subtotal of CAPITAL $1,342 $0 $0 $0 $14,000
93-42 95 CITY OF HOUSTON BONDS $66,474 $66,595 $66,595 $0 $66,500
Subtotal of OTHER $66,474 $66,595 $66,595 $0 $66,500
Totals for WATER OPERATIONS $1,611,812 $1,826,693 $1,826,693 $1,008,483 $1,936,401
FY07
Adopted
Budget
Public Works
Water Operations
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
154
41-10 FULLTIME SALARIES & WAGES $213,960 $234,145 $234,145 $151,036 $239,181 $250,253
41-30 OVERTIME PAY 19,303 29,295 29,295 17,720 29,295 30,843
41-41 MERIT PAY 0 2,984 2,984 0 0 0
41-43 LONGEVITY PAY 3,474 3,600 3,600 3,045 3,045 3,595
41-45 INCENTIVE-CERTIFICATE PAY 775 1,200 1,200 550 850 1,200
41-49 CELL PHONE ALLOWANCE 495 540 540 360 540 540
41-51 SUPPLEMENTAL WORKERS COMP 0 0 0 0 0 0
41-90 ACCRUED PAYROLL (4,102)2,341 2,341 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 16,599 20,790 20,790 12,376 20,212 21,912
47-20 TMRS RETIREMENT FUND 32,304 35,830 35,830 22,862 35,938 37,594
48-10 HEALTH/DENTAL INSURANCE 48,885 61,055 61,055 27,221 40,832 45,364
48-20 LIFE INSURANCE 574 541 541 444 671 567
48-30 DISABILITY INSURANCE 897 1,001 1,001 700 1,061 1,051
48-40 WORKERS COMP INSURANCE 2,356 3,820 3,820 2,384 3,944 5,381
48-50 EAP SERVICES 443 480 480 322 482 483
48-90 FLEX PLAN ADMINISTRATION 85 144 144 93 131 116
Subtotal of PERSONNEL $336,048 $397,766 $397,766 $239,113 $376,182 $398,899
52-00 PERSONNEL SUPPLIES $3,777 $3,581 $3,581 $2,614 $3,000 $5,611
53-00 VEHICLE SUPPLIES 0 0 0 30 30 0
53-01 FUEL 22,049 20,143 20,143 16,179 26,000 24,375
54-00 OPERATING SUPPLIES 2,050 2,322 2,322 2,093 2,100 2,442
56-00 FACILITY SUPPLIES 0 0 0 110 362 819
58-00 OPERATING EQUIPMENT <$5,000 1,494 2,079 2,079 169 2,000 2,000
Subtotal of SUPPLIES $29,370 $28,125 $28,125 $21,195 $33,492 $35,247
62-40 FENCE MAINTENANCE $0 $1,155 $1,155 $0 $1,100 $1,030
63-00 VEHICLE MAINTENANCE 2,154 2,125 2,125 1,770 4,500 4,506
65-50 SEWER SYSTEM MAINTENANCE 0 0 0 0 0 0
65-51 COLLECTION LINE MAINTANCE 10,385 21,527 21,527 25,713 32,717 24,713
65-52 LIFT STATION MAINTENANCE 18,267 48,251 48,251 12,020 50,000 50,659
65-53 WW TREATMENT PLANT MAINT 0 0 0 0 0 0
68-00 EQUIPMENT MAINTENANCE 5,516 2,541 2,541 2,944 7,500 7,460
68-71 CONSTRUCTION EQUIP MAINT 0 1,083 1,083 0 1,100 1,100
Subtotal of MAINTENANCE $36,322 $76,682 $76,682 $42,447 $96,917 $89,468
73-11 VEHICLE INSURANCE $2,656 $1,739 $1,739 $1,771 $1,771 $2,864
74-00 OPERATING SERVICES 474 829 829 463 594 462
74-01 POSTAL AND COURIER SERVICES 0 0 0 0 0 0
74-73 BLACKHAWK WW OPERATIONS 1,248,060 1,270,706 1,270,706 676,311 1,270,706 1,341,900
74-97 RECRUITMENT ADVERSTING 72 143 143 0 0 0
74-98 JUDGMENTS & DAMAGE CLAIM 1,266 0 0 1,824 1,824 0
75-10 TRAINING 693 1,787 1,787 925 1,700 3,200
75-20 TRAVEL REIMBURSEMENTS 406 630 630 82 200 745
75-30 MEMBERSHIPS 135 186 186 40 96 96
75-40 PUBLICATIONS 0 0 0 0 0 0
76-11 ELECTRICITY 144,935 134,632 134,632 74,677 173,922 173,922
76-12 TELEPHONE/ COMMUNICATIONS 319 0 0 149 149 0
78-30 RENTAL 0 1,033 1,033 1,000 2,000 2,000
78-31 VEHICLE LEASE-INTERNAL 20,822 22,579 22,579 22,579 22,579 20,822
Subtotal of SERVICES $1,419,838 $1,434,264 $1,434,264 $779,821 $1,475,541 $1,546,011
88-00 CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $24,500
Subtotal of CAPITAL $0 $0 $0 $0 $0 $24,500
90-61 BLACKHAWK WWTP OPER RESRV ($3,301)$17,250 $17,250 $0 $12,770 $13,400
90-62 CAPITAL EQUIPMENT RESERVE 0 18,532 18,532 0 0 0
Subtotal of OTHER ($3,301)$35,782 $35,782 $0 $12,770 $13,400
Totals for SEWER OPERATIONS $1,818,277 $1,972,619 $1,972,619 $1,082,576 $1,994,902 $2,107,525
FY07
Adopted
Budget
Public Works
Sewer Operation
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
155
Public Works
Customer Service
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $51,375 $52,156 $52,156 $34,119 $54,173 $52,771
41-30 OVERTIME PAY 1,802 1,881 1,881 3,644 5,600 2,000
41-41 MERIT PAY 0 757 757 0 0 0
41-43 LONGEVITY PAY 1,015 1,235 1,235 1,140 1,140 1,115
41-45 INCENTIVE-CERTIFICATE PAY 700 1,200 1,200 650 850 900
41-49 CELL PHONE ALLOWANCE 0 0 0 350 0 840
41-90 ACCRUED PAYROLL (140)522 522 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 3,555 4,378 4,378 2,594 4,419 4,408
47-20 TMRS RETIREMENT FUND 7,373 7,545 7,545 5,283 8,200 7,564
48-10 HEALTH/DENTAL INSURANCE 17,697 19,152 19,152 12,752 19,128 15,547
48-20 LIFE INSURANCE 133 120 120 101 152 119
48-30 DISABILITY INSURANCE 210 222 222 159 240 220
48-40 WORKERS COMP INSURANCE 992 1,267 1,267 750 1,180 1,149
48-50 EAP SERVICES 116 120 120 80 120 121
48-90 FLEX PLAN ADMINISTRATION 23 36 36 26 37 39
Subtotal of PERSONNEL $84,851 $90,591 $90,591 $61,648 $95,239 $86,793
51-00 OFFICE SUPPLIES $124 $288 $288 $127 $288 $271
52-00 PERSONNEL SUPPLIES 766 1,213 1,213 605 1,215 1,215
53-01 FUEL 0 0 0 439 439 0
54-00 OPERATING SUPPLIES 81 231 231 101 230 230
54-75 WATER METERS & BOXES 0 575 575 0 0 0
58-00 OPERATING EQUIPMENT <$5,000 129 349 349 439 439 358
Subtotal of SUPPLIES $1,097 $2,656 $2,656 $1,711 $2,611 $2,074
63-00 VEHICLE MAINTENANCE $1,882 $1,579 $1,579 $1,207 $1,207 $1,435
Subtotal of MAINTENANCE $1,882 $1,579 $1,579 $1,207 $1,207 $1,435
73-11 VEHICLE INSURANCE $0 $1,385 $1,385 $0 $0 $647
74-00 OPERATING SERVICES 174 1,471 1,471 168 1,240 1,240
74-97 RECRUITMENT ADVERSTING 0 143 143 0 0 0
75-10 TRAINING 0 0 0 330 330 250
75-20 TRAVEL REIMBURSEMENTS 0 0 0 27 27 80
78-00 CONTRACT SERVICES 51,546 45,043 45,043 34,933 51,437 54,720
78-30 RENTAL 0 0 0 0 0 0
78-31 VEHICLE LEASE-INTERNAL 3,822 3,822 3,822 3,822 3,822 3,822
Subtotal of SERVICES $55,542 $51,864 $51,864 $39,280 $56,856 $60,759
Totals for UTILITY CUSTOMER SERVICE $143,343 $146,690 $146,690 $103,846 $155,913 $151,061
156
Community Services
Current Operations
The Community Services Department is comprised of Park Operations, Library Services, Building
Operations, Senior Activity Program, Recreation Programs and Special Events.
Community Services Department’s goal is to provide quality programs and facilities that the
entire family can enjoy and utilize. The mission of the Department is to provide the highest level
of services and programs to the citizens at the greatest value, in a manner that warrants the
highest degree of public confidence in our integrity and efficiency.
Park Operations
The City of Friendswood currently maintains approximately 147 acres of parkland throughout the
City. The maintenance schedule provides for mowing and maintenance on the parks on a
biweekly basis. The Community Services Department maintains Centennial Park, Friendswood
Sportspark, Leavesley Park, Old City Park, Renwick Park, Stevenson Park and 1776 Park.
Friendswood Public Library
The purpose of the Friendswood Library is to provide informational, and/or educational programs
to the citizens of Friendswood and their families, and to those employed or owning property in
Friendswood or in Galveston County.
Library services include reference services in person or by phone; computer services for Internet
access, word processing, spreadsheets, and CD-ROM reference materials; an online magazine
database, including general and health reference periodicals; an online auto repair database;
investment services; and unabridged audio books. The library also offers access to the library’s
public access catalog for any citizen with Internet access.
Building Operations
The Community Services Department is responsible for the maintenance and upkeep of the City
Hall, Public Safety Building, Friendswood Public Library, Activities Building, Fire Stations 1, 2 & 3,
Forest Bend Civic Building and the Public Works Building. Maintenance and upkeep of all City
facilities are done on a scheduled basis. Special projects and other maintenance requests are
performed on a work order priority system. Janitorial services are accomplished through contract
services.
Recreation Programs
The goal is to provide fun and safe recreational programs/events for citizens of all ages. The
objective is to focus on recreational activities that impact both need and interest of the
community. Recreational programs include the Senior Activity Program, Summer Day Camp,
Sesquicentennial Swimming Pool, adult sport leagues and fitness classes.
The Community Services Department does not provide youth sports programs; however, the
department does serve as a liaison between the citizens of Friendswood and the Friendswood
Area Swim Team, Friendswood Chiefs, Friendswood Colts, Friendswood Girls Softball Association,
Friendswood Little League and the Friendswood Soccer Club.
157
Community Services
Park and Building Operations
Highlights of the Budget
Centennial Park
All facilities will be available to the public by October of 2006. New amenities open to the public
include additional parking, the lighting of one existing soccer field, a half-mile jogging trail, the
Evelyn B. Newman Amphitheatre, two restroom/concession/picnic pavilions, playground, two
international size soccer fields, two lighted multipurpose fields and one lighted football field.
Departmental Goals and Measures
Goal 1:
Create a Master Project Schedule outlining all Parks and Building Maintenance special projects
including detailed cost estimates and target timelines.
Objective A
Provide a systematic schedule for all Parks and Building Maintenance Projects that outlines a
specific time table, and costs associated with each project.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Special Projects 9 8 6 4
Trend: Special Projects are requested on a regular basis without funding appropriations
and without advanced planning. A special projects schedule will allow the Community
Services Department to plan, program, fund and complete special projects thus ultimately
eliminating the need for Special Projects.
Goal 2:
Complete all routine Parks Maintenance Work Orders with a two-day turn-a-round.
Objective A:
Complete all Parks Maintenance Work Orders with a two-day turn-around time so that citizens,
departments and employees will come to expect a normal amount of time for a Work Order to be
completed.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Parks Maintenance Work Orders 62 74 85 90
Trend: Parks Maintenance Work Orders have increased slightly since FY05-06 and are
expected to increase slightly in FY06-07.
158
Community Services
Goal 3:
Complete all routine Building Maintenance Work Orders with a two-day turn-a-round.
Objective A:
Complete all routine Building Maintenance Work Orders with a two-day turn-a-round.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Building Maintenance Work Orders 300 318 325 350
Trend: The number of Building Maintenance Work Orders has increased yearly since 03-
04; however, the time to complete the tasks has been reduced with a maximum of two
days completion time for routine work order. It is anticipated that once the new Public
Safety Building and the New Fire Station is complete, Work Orders will increase slightly for
the first few years of operation.
Recreation Programs
Highlights of the Budget
x Continue Concert-In-The Park Series with 11 concerts from May through June
x Plan and Program the 112th Annual Fourth of July Celebration
x Plan and Program the Fifth Annual Kidfish competition
x Plan and Program the Fall into Fitness Fun Run and Walk and donate the proceeds to the
Laura Recovery Center.
x Plan and program a variety of recreational programs for senior citizens.
Departmental Goals and Measures
Goal 1:
To provide fun and safe recreational programs/events for citizens of all ages.
Objective A:
To continue to offer the existing programs and events while developing new programs as the
demand or interest increases.
Measure FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Number of program activities
offered through the Recreation
Division per year
54 55 57 60
Trend: Recreation programs are provided to meet the needs of the community and its
citizens. With the addition of Centennial Park, the Recreation Division intends to expand the
current offerings available to the public.
159
Community Services
Objective B:
Upgrade current technology (Rec Trac) and offer additional IT training to staff to provide better
customer service to recreation program participants.
Measure FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Percentage of programs within
the Recreation Division using Rec
Trac for registration purposes
75% 87% 90% 95%
Trend: Utilizing Rec Trac software for the activity/program registration process has enabled
the department to save time and money. The process has enabled the division to offer
departmental receipts thus shorting the wait time for participants when they sign-up.
Future enhancements will allow for online registration and facility pass management. With
the addition of Rec Trac, a wide variety of program reports are easily created using the
information that is in the system.
Goal 2:
To present a fun, safe environment that provides senior citizens with unique activities that offer
wellness for the mind and body.
Objective A:
To increase enrollment by providing fun, innovative activities that appeals to senior citizens
regardless of age, background or income.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Senior Citizen Participation –
Monthly Average 889 1020 1050 1075
Trend: The increase has been achieved by adding fresh, first-rate activities to the
senior citizen program. We provide them with informative speakers, educational
seminars, volunteer instructors, and a variety of options. We adapt to the ever-
changing needs of the senior citizen population.
Objective B:
To increase the amount of monthly field trips offered to the senior citizen population while
keeping them affordable and at the same time interesting.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Field trips offered by the
Friendswood Senior Citizen
Program –
Monthly Average
668 8
160
Community Services
Trend: There has been an increase in the number of field trips offered to the senior
citizens during the past year. It is anticipated the Senior Activity Program will
average 8 planned field trips monthly throughout the year.
Goal 3:
Maintain existing programs and services at the Friendswood City Pool.
Objective A:
Increase attendance at the city pool by providing a clean and safe environment for all users.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Sesquicentennial Swimming Pool
Number of visits 11,690 11,490 11,750 11,800
Trend: The aquatic environment is continually changing and the city pool is in need
of several additions to keep up with current trends. The Community Services
Department is looking into the cost to purchase pool slides, an interactive water
playground and shade structures. The traditional square pool is no longer attracting
the crowds as it has in the past and changes are needed to the existing facility to
keep up with current trends.
Library Services
Mission Statement
The mission of the Friendswood Public Library is to provide all persons in the community
confidential access to materials that can improve their minds, and also to provide an environment
in which individuals may freely pursue intellectual, educational, and recreational interests through
diverse services and resources in a variety of formats.
Highlights of Budget
The library staff in conjunction with the Library Board has spent the last few months updating the
library’s long-range plan. The library’s goals and objectives are an extension of that plan.
Goal 1:
Provide quality materials and programs to all library users.
Objective A:
To provide quality materials and programs to children of all ages.
161
Community Services
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Check out of Juvenile Materials 92,947 92,975 94,000 95,000
Attendance at Library Juvenile
Programs 17,940 18,339 19,000 20,000
Number of Juvenile and Young Adult
Programs 500 517 525 525
Number Joined Reading Clubs 2,511 2,778 2,850 3,000
Trend: The library seeks to encourage reading and literacy in children of all ages through the
provision of quality informational, educational, and recreational materials. The library also
provides quality programs to encourage reading and literacy, including outreach programs to
area daycares and preschools.
The library also continues to cooperate with all area schools to ensure that the library
collection meets the curriculum needs of local students. Due to its close proximity to the local
junior high and an increase in reading assignments for junior high age children, the library is
trying to provide additional services for young adults.
Objective B:
Provide broad resources including new books, audio books, other electronic media and Internet
access to all residents of Friendswood.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Residents Visiting the Library 155,663 157,220 158,792 160,300
Daily Average 525 530 535 540
Check out of Materials 280,520 281,060 285,000 290,000
Patrons using electronic
resources/weekly 1,427 1,593 1,600 1,700
Number of Items Added to Collection 8,390 7,462 8,000 8,300
Trend: As the population of the community increases, use of the library continues to
increase in both onsite visits and remote access to the library’s web resources. Due to space
constraints and the increase in cost of library materials, the library is unable to greatly
increase its collection size. Essentially, the library must have 0% growth in collection size
and may only add items to replace items withdrawn from the collection due to being worn or
outdated. The library would like to provide additional programming and cultural activities for
adults. The library would also like to offer an emergent literacy program for parents and
caregivers.
162
Community Services
Goal 2:
Continue to maintain a professional, well-trained staff.
Objective A:
Ensure that all library staff members receive training in customer service, technology, and library-
related skills.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Training Hours 323 537 325 350
Number of Employees Participating in
Training Activities 26 58 30 30
Training Hours for Updated Library
Automation System N/A 200 N/A N/A
Trend: The Houston Area Library System, the Galveston County Library System, the Texas
Library Association and the Texas State Library offer various library training at minimal or no
cost, not including travel expenses. Library employees are encouraged to participate in these
trainings based on required job skills. Library employees are also encouraged to participate
in State and Local library professional organizations in order to keep abreast of “best
practices” in library service. In 2004/05 the library installed an updated library automation
system and library staff participated in specific training in all modules. The library board has
approved a five-year staffing plan in order to accomplish the goals in the library’s long-range
plan. The library will also investigate options to provide recognition for employee excellence.
Goal 3:
To better inform the public of the library’s programs and services.
Objective A:
Provide a monthly newsletter to all library patrons detailing library programs and services.
Publicize library activities through local newspapers, library web page, handouts at local schools
and daycares, monthly newspaper column, brochures, booklists, onsite banners, City newsletters
and City reader board.
Measure
FY04
Actual
FY05
Actual
FY06
Forecast
FY07
Forecast
Communication to Public Using Basic
Public Relations and Marketing Tools Yes Yes Yes Yes
Trend: The library is always looking for additional ways to publicize library services to the
citizens of Friendswood using various public relations and marketing tools. The library
publishes a monthly newsletter available in-house. The library has also added a link on the
library’s website to the newsletter. In addition, the library has utilized the City’s Group
Builder software to publicize and highlight various library programs, materials and activities.
The library will continue to provide information to area schools and educators through
participation in the new teacher’s luncheon, an open house for area educators and fliers
distributed to students and teachers. The library will publish an annual report for fiscal year
2005/06 to be distributed to the public.
163
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Administration 192,373 186,929 186,929 126,681 187,788 191,866 2.6%
Library 697,153 759,665 762,522 446,864 742,247 824,997 8.6%
Library Board 19,522 42,000 42,079 14,463 30,542 42,000 0.0%
Recreation Programs 371,670 404,010 414,010 224,615 424,216 405,526 0.4%
Parks Operations 878,257 840,994 840,994 496,282 822,400 1,047,303 24.5%
Facility Operations 475,952 540,709 540,709 269,826 487,991 607,097 12.3%
Department Total $2,634,927 $2,774,307 $2,787,243 $1,578,731 $2,695,184 $3,118,789 12.4%
Classification
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Salaries and Benefits 1,325,239 1,341,277 1,341,277 771,186 1,293,040 1,434,726 7.0%
Supplies 224,458 265,755 278,691 135,982 243,578 273,653 3.0%
Maintenance 199,919 199,616 199,616 123,856 200,723 199,224 -0.2%
Services 876,729 967,659 967,659 542,628 952,764 1,004,808 3.8%
Capital Outlay 8,582 0 0 5,079 5,079 206,378 N/A
Department Total $2,634,927 $2,774,307 $2,787,243 $1,578,731 $2,695,184 $3,118,789 12.4%
Division
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
% Change in
Budget from
FY06 to FY07
Administration 2.0 2.0 2.0 2.0 2.0 2.0 0.0%
Library 13.9 14.5 14.5 14.5 14.5 14.5 0.0%
Library Board 0.0 0.0 0.0 0.0 0.0 0.0 0.0%
Recreation Programs 6.0 7.5 7.5 7.5 7.5 7.5 0.0%
Parks Operations 7.5 6.0 6.0 7.0 7.0 8.0 33.3%
Facility Operations 1.0 1.0 1.0 0.0 0.0 0.0 -100.0%
Department Total 30.4 31.0 31.0 31.0 31.0 32.0 3.2%
PERSONNEL SUMMARY BY DIVISION
Community Services
Department Summary
EXPENDITURE BY CLASSIFICATION
EXPENDITURE BY DIVISION
164
COMMUNITY SERVICES
ADMINISTRATION
001-6401-451
LIBRARY BOARD
001-6419-459
LIBRARY
001-6410-459
FRIENDSWOOD
SPORTS PARK
001-6438-453
CENTENNIAL
PARK
001-6436-453
LAKE
FRIENDSWOOD
001-6437-454
OLD CITY
PARK
001-6435-456
RENWICK PARK
001-6433-453
LEAVESLEY PARK
001-6434-455
STEVENSON
PARK
001-6431-456
1776
MEMORIAL PARK
001-6432-456
TROPICAL STORM
ALLISON
BUY OUT
PROPERTIES
PARKS OPERATIONS
001-6430-456
COMMUNITY
APPEARANCE
BOARD
001-6424-458
JULY 4TH
001-6422-452
SENIOR ACTIVITY
PROGRAM
001-6429-456
STEVENSON
PARK POOL
01-6428-452
SUMMER DAY
CAMP
001-6423-452
COMMUNITY
ACTIVITIES
001-6420-452
ACTIVITY
BUILDING
001-6460-419
FIRE STATIONS 1,
2 AND 3
001-6460-422
CITY HALL
001-6460-419
LIBRARY
001-6460-419
PUBLIC WORKS
001-6460-419
PUBLIC SAFETY
001-6460-421
FACILITY
OPERATIONS
001-6460-419
COMMUNITY
SERVICES
165
Community Services
Administration
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $115,438 $115,869 $115,869 $70,949 $113,271 $117,518
41-30 OVERTIME PAY 742 0 0 967 967 1,238
41-41 MERIT PAY 0 1,480 1,480 0 0 0
41-43 LONGEVITY PAY 1,915 2,145 2,145 1,793 1,793 1,205
41-44 VEHICLE ALLOWANCE 3,396 3,600 3,600 2,400 3,600 3,600
41-45 INCENTIVE-CERTIFICATE PAY 300 300 300 150 300 300
41-49 CELL PHONE ALLOWANCE 495 540 540 360 540 540
41-90 ACCRUED PAYROLL 7,287 1,159 1,159 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 9,440 9,481 9,481 5,543 8,970 9,516
47-20 TMRS RETIREMENT FUND 17,444 16,340 16,340 10,134 15,849 16,328
48-10 HEALTH/DENTAL INSURANCE 9,565 10,172 10,172 9,652 14,478 15,963
48-20 LIFE INSURANCE 297 267 267 211 319 266
48-30 DISABILITY INSURANCE 473 494 494 342 515 493
48-40 WORKERS COMP INSURANCE 148 201 201 132 186 199
48-50 EAP SERVICES 118 120 120 80 120 121
48-90 FLEX PLAN ADMINISTRATION 193 164 164 111 166 167
Subtotal of PERSONNEL $167,251 $162,332 $162,332 $102,824 $161,074 $167,454
51-00 OFFICE SUPPLIES $4,540 $3,099 $3,099 $1,355 $3,000 $3,050
54-00 OPERATING SUPPLIES 57 542 542 441 525 525
Subtotal of SUPPLIES $4,597 $3,641 $3,641 $1,796 $3,525 $3,575
74-00 OPERATING SERVICES $7,300 $7,800 $7,800 $7,109 $7,700 $7,700
74-01 POSTAL AND COURIER SERVICES 13 0 0 2,364 2,364 0
75-10 TRAINING 205 505 505 680 700 605
75-20 TRAVEL REIMBURSEMENTS 778 1,204 1,204 1,135 1,200 1,320
75-30 MEMBERSHIPS 160 342 342 0 325 312
78-00 CONTRACT SERVICES 12,069 11,105 11,105 10,773 10,900 10,900
Subtotal of SERVICES $20,525 $20,956 $20,956 $22,061 $23,189 $20,837
Totals for COMM SERVICES ADMIN $192,373 $186,929 $186,929 $126,681 $187,788 $191,866
166
Community Services
Library
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $343,974 $366,664 $366,664 $231,898 $360,388 $396,827
41-20 PARTIME LABOR 47,052 65,255 65,255 20,919 43,595 0
41-30 OVERTIME PAY 1,505 667 667 1,062 1,062 855
41-41 MERIT PAY 0 4,241 4,241 0 0 0
41-43 LONGEVITY PAY 5,265 6,260 6,260 5,765 5,765 10,265
41-45 INCENTIVE-CERTIFICATE PAY 450 600 600 350 600 600
41-90 ACCRUED PAYROLL 0 3,666 3,666 0 0 0
42-20 PART-TIME WAGES 37,264 22,395 22,395 25,419 51,022 87,098
42-41 MERIT PAY 0 455 455 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 31,698 35,689 35,689 20,871 34,613 42,850
47-20 TMRS RETIREMENT FUND 55,140 57,414 57,414 36,854 55,829 62,085
48-10 HEALTH/DENTAL INSURANCE 48,068 63,329 63,329 37,124 55,906 71,464
48-20 LIFE INSURANCE 935 786 786 740 1,104 902
48-30 DISABILITY INSURANCE 1,451 1,452 1,452 1,130 1,653 1,671
48-40 WORKERS COMP INSURANCE 567 770 770 479 777 862
48-50 EAP SERVICES 534 660 660 407 609 905
48-90 FLEX PLAN ADMINISTRATION 386 390 390 277 411 404
Subtotal of PERSONNEL $574,289 $630,693 $630,693 $383,295 $613,334 $676,788
51-00 OFFICE SUPPLIES $4,518 $4,430 $4,430 $1,319 $2,500 $2,887
54-00 OPERATING SUPPLIES 9,578 10,396 10,896 5,107 10,878 15,462
54-81 CIRCULATION MATERIALS 0 21 21 0 0 0
54-82 BOOKS 81,131 82,549 84,474 37,216 82,000 82,000
54-83 PERIODICALS 317 2,662 2,662 905 2,500 2,490
54-84 VIDEOS 4,353 2,105 2,537 2,987 2,987 2,105
54-85 AUDIO BOOKS 10,176 13,684 13,684 5,842 13,247 14,065
54-86 CD ROMS 0 842 842 0 0 0
54-87 CD 547 527 527 0 500 510
54-88 ELECTRONIC RESOURCES 1,999 4,080 4,080 2,480 4,024 4,224
58-00 OPERATING EQUIPMENT <$5,000 366 681 681 564 650 650
Subtotal of SUPPLIES $112,985 $121,977 $124,834 $56,420 $119,286 $124,393
64-00 OPERATING MAINTENANCE $236 $577 $577 $518 $518 $400
68-00 EQUIPMENT MAINTENANCE 0 227 227 0 50 200
Subtotal of MAINTENANCE $236 $804 $804 $518 $568 $600
74-00 OPERATING SERVICES 41 567 567 12 50 70
74-01 POSTAL AND COURIER SERVICES 0 0 0 1,373 2,100 2,100
74-97 RECRUITMENT ADVERSTING 72 0 0 72 500 500
75-10 TRAINING 1,223 1,303 1,303 2,067 2,067 1,255
75-20 TRAVEL REIMBURSEMENTS 5,318 1,805 1,805 1,029 1,800 1,755
75-30 MEMBERSHIPS 1,846 813 813 839 839 833
79-10 COMMUNITY EVENTS/PROGRAMS 1,143 1,703 1,703 1,239 1,703 1,703
Subtotal of SERVICES 9,643 6,191 6,191 6,631 9,059 8,216
88-00 CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $15,000
Subtotal of CAPITAL $0 $0 $0 $0 $0 $15,000
Totals for LIBRARY $697,153 $759,665 $762,522 $446,864 $742,247 $824,997
167
51-00 OFFICE SUPPLIES $179 $500 $500 $13 $200 $500
51-10 COPY MACHINE SUPPLIES 629 1,500 1,500 711 800 1,500
54-00 OPERATING SUPPLIES 152 200 200 413 413 200
54-82 BOOKS 4,679 5,924 6,003 1,773 2,000 5,924
54-84 VIDEOS 1,832 2,500 2,500 0 2,000 2,500
54-85 AUDIO BOOKS 2,553 3,000 3,000 0 2,500 3,000
54-87 CD 0 500 500 0 0 500
54-88 ELECTRONIC RESOURCES 0 4,000 4,000 0 0 4,000
58-00 OPERATING EQUIPMENT <$5,000 3,365 5,800 5,800 2,608 4,000 5,800
Subtotal of SUPPLIES $13,389 $23,924 $24,003 $5,518 $11,913 $23,924
64-00 OPERATING MAINTENANCE $0 $0 $0 $0 $200 $200
68-00 EQUIPMENT MAINTENANCE 0 1,400 1,400 0 200 1,200
68-10 COPY MACHINE MAINTENANCE 494 500 500 0 500 500
Subtotal of MAINTENANCE $494 $1,900 $1,900 $0 $900 $1,900
71-40 CONSULTING SERVICES $0 $5,000 $5,000 $0 $5,000 $5,000
74-00 OPERATING SERVICES 154 500 500 0 150 500
75-10 TRAINING 1,006 1,000 1,000 170 1,000 1,000
75-20 TRAVEL REIMBURSEMENTS 1,457 1,500 1,500 931 1,500 1,500
78-00 CONTRACT SERVICES 0 5,176 5,176 0 2,000 5,176
79-10 COMMUNITY EVENTS/PROGRAMS 3,022 3,000 3,000 2,765 3,000 3,000
Subtotal of SERVICES $5,639 $16,176 $16,176 $3,866 $12,650 $16,176
85-83 ARCHITECTURAL SERVICES 0 0 0 5,079 5,079 0
Subtotal of CAPITAL $0 $0 $0 $5,079 $5,079 $0
Totals for LIBRARY BOARD $19,522 $42,000 $42,079 $14,463 $30,542 $42,000
FY07
Adopted
Budget
Community Services
Library Board
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
168
Community Services
Programs Administration
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $47,310 $48,000 $48,000 $31,015 $49,241 $50,736
41-30 OVERTIME PAY 427 0 0 0 1,200 0
41-41 MERIT PAY 0 850 850 0 0 0
41-43 LONGEVITY PAY 365 100 100 0 0 115
41-44 VEHICLE ALLOWANCE 1,698 1,800 1,800 1,200 1,800 1,800
41-49 CELL PHONE ALLOWANCE 495 540 540 360 360 540
41-90 ACCRUED PAYROLL 9 480 480 0 0 0
42-20 PART-TIME WAGES 3,681 0 0 1,895 3,224 3,224
42-22 SEASONAL WAGES 0 3,224 3,224 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 3,980 4,170 4,170 2,488 4,081 4,316
47-20 TMRS RETIREMENT FUND 6,764 6,763 6,763 4,303 7,015 6,982
48-10 HEALTH/DENTAL INSURANCE 1,145 0 0 4,341 6,512 7,236
48-20 LIFE INSURANCE 126 110 110 88 132 114
48-30 DISABILITY INSURANCE 195 204 204 140 211 212
48-40 WORKERS COMP INSURANCE 702 913 913 578 958 910
48-50 EAP SERVICES 59 60 60 40 60 60
48-90 FLEX PLAN ADMINISTRATION 80 82 82 13 20 19
Subtotal of PERSONNEL $67,036 $67,296 $67,296 $46,461 $74,814 $76,264
51-00 OFFICE SUPPLIES $43 $175 $175 $46 $50 $175
54-00 OPERATING SUPPLIES 2,441 3,495 3,495 4,614 4,700 3,995
58-00 OPERATING EQUIPMENT <$5,000 0 0 0 350 350 0
Subtotal of SUPPLIES $2,484 $3,670 $3,670 $5,010 $5,100 $4,170
74-00 OPERATING SERVICES 470 801 801 0 713 801
74-01 OPERATING SERVICE 72
75-10 TRAINING 100 305 305 1,080 1,080 600
75-20 TRAVEL REIMBURSEMENTS 230 480 480 0 0 945
75-30 MEMBERSHIPS 515 501 501 200 200 485
75-40 PUBLICATIONS 0 0 0 0 0 0
78-00 CONTRACT SERVICES 4,217 0 0 0 0 0
79-10 COMMUNITY EVENTS/PROGRAMS 13,425 13,955 13,955 26,340 26,340 13,955
Subtotal of SERVICES $19,029 $16,042 $16,042 $27,620 $28,333 $16,786
Totals for RECREATION PROGRAM
ADMIN 001-6420-452
$88,549 $87,008 $87,008 $79,091 $108,247 $97,220
169
Community Services
July 4th
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-30 OVERTIME PAY $8,805 $12,375 $12,375 $0 $12,375 $12,375
47-10 SOCIAL SECURITY/MEDICARE 644 947 947 0 947 947
47-20 TMRS RETIREMENT 1,198 1,631 1,631 0 1,631 1,624
48-40 WORKERS COMP INSURANCE 160 280 280 0 280 236
Subtotal of PERSONNEL $10,807 $15,233 $15,233 $0 $15,233 $15,182
51-00 OFFICE SUPPLIES $206 $310 $310 $180 $300 $310
52-00 PERSONNEL SUPPLIES 0 413 413 37 157 125
53-00 VEHICLE SUPPLIES 0 82 82 0 75 75
54-00 OPERATING SUPPLIES 2,987 2,597 2,597 1,951 3,000 3,000
Subtotal of SUPPLIES $3,193 $3,402 $3,402 $2,168 $3,532 $3,510
74-01 POSTAL AND COURIER SERVICES $0 $0 $0 $90 $90 $0
74-81 TRANSPORTATION SERVICES 7,413 4,737 4,737 0 6,500 6,500
76-16 REFUSE SERVICES 0 220 220 0 0 0
78-00 CONTRACT SERVICES 3,400 3,158 3,158 0 2,853 2,500
78-30 RENTAL 11,066 12,264 12,264 8,350 11,092 11,092
79-10 COMMUNITY EVENTS/PROGRAMS 21,000 19,474 19,474 18,000 21,000 21,000
Subtotal of SERVICES $42,879 $39,853 $39,853 $26,440 $41,535 $41,092
Totals for JULY 4TH PROGRAM $56,879 $58,488 $58,488 $28,608 $60,300 $59,784
170
Community Services
Summer Day Camp
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
42-22 SEASONAL WAGES $27,366 $30,483 $30,483 $529 $30,483 $30,483
47-10 SOCIAL SECURITY/MEDICARE 2,093 2,332 2,332 40 2,332 2,332
48-40 WORKERS COMP INSURANCE 328 510 510 9 510 524
Subtotal of PERSONNEL $29,787 $33,325 $33,325 $578 $33,325 $33,339
52-00 PERSONNEL SUPPLIES $2,224 $1,759 $1,759 $0 $1,703 $1,800
54-00 OPERATING SUPPLIES 2,431 2,886 2,886 639 662 2,930
Subtotal of SUPPLIES $4,655 $4,645 $4,645 $639 $2,365 $4,730
74-00 OPERATING SERVICES $105 $461 $461 $0 $446 $461
74-81 TRANSPORTATION SERVICES 2,815 3,233 3,233 0 3,130 3,400
74-97 RECRUITMENT ADVERSTING 36 320 320 180 180 320
75-20 TRAVEL REIMBURSEMENTS 0 390 390 0 378 390
79-10 COMMUNITY EVENTS/PROGRAMS 4,308 4,353 4,353 1,675 4,214 4,353
Subtotal of SERVICES $7,264 $8,757 $8,757 $1,855 $8,348 $8,924
Totals for SUMMER DAY CAMP PROGRAM $41,706 $46,727 $46,727 $3,072 $44,038 $46,993
171
Community Services
Community Appearance Board
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
51-00 OFFICE SUPPLIES $19 $109 $109 $0 $105 $105
52-00 PERSONNEL SUPPLIES 0 828 828 0 800 800
54-00 OPERATING SUPPLIES 1,299 1,658 1,658 119 1,605 1,605
Subtotal of SUPPLIES $1,318 $2,595 $2,595 $119 $2,510 $2,510
62-10 LANDSCAPING $13,952 $12,608 $12,608 $1,936 $12,050 $12,050
Subtotal of MAINTENANCE $13,952 $12,608 $12,608 $1,936 $12,050 $12,050
74-00 OPERATING SERVICES $1,925 $2,425 $2,425 $2,128 $2,700 $2,700
74-01 POSTAL AND COURIER SERVICES 0 0 0 3 3 0
75-10 TRAINING 15 276 276 0 275 276
75-20 TRAVEL REIMBURSEMENTS 266 441 441 0 430 441
75-30 MEMBERSHIPS 75 154 154 75 150 150
Subtotal of SERVICES $2,281 $3,296 $3,296 $2,206 $3,558 $3,567
Totals for COMM APPEARANCE BOARD $17,551 $18,499 $18,499 $4,261 $18,118 $18,127
172
Community Services
Stevenson Park Pool
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
42-22 SEASONAL WAGES $36,252 $40,670 $40,670 $5,973 $40,670 $40,670
47-10 SOCIAL SECURITY/MEDICARE 2,774 3,111 3,111 457 3,111 3,111
48-40 WORKERS COMP INSURANCE 476 681 681 100 681 700
Subtotal of PERSONNEL $39,502 $44,462 $44,462 $6,530 $44,462 $44,481
51-00 OFFICE SUPPLIES $18 $230 $230 $0 $0 $230
52-00 PERSONNEL SUPPLIES 1,198 981 981 568 582 1,000
53-00 VEHICLE SUPPLIES 0 0 0 9 10 0
54-00 OPERATING SUPPLIES 677 2,079 2,079 1,483 1,497 2,120
54-95 HAZARDOUS MATERIALS 6,420 6,744 6,744 3,929 5,200 6,850
56-00 FACILITY SUPPLIES 55 126 126 125 125 160
56-20 JANITORIAL SUPPLIES 180 461 461 151 151 475
58-00 OPERATING EQUIPMENT <$5,000 673 3,348 3,348 561 861 3,500
Subtotal of SUPPLIES $9,221 $13,969 $13,969 $6,826 $8,426 $14,335
62-10 LANDSCAPING $0 $121 $121 $0 $0 $121
65-61 SWIMMING POOL MAINTENANCE 1,796 19,191 19,191 28,802 28,802 6,220
66-00 FACILITY MAINTENANCE 1,478 4,952 4,952 1,968 4,952 4,952
68-00 EQUIPMENT MAINTENANCE 129 0 0 0 0 0
Subtotal of MAINTENANCE $3,403 $24,264 $24,264 $30,770 $33,754 $11,293
74-97 RECRUITMENT ADVERSTING $36 $320 $320 $0 $0 $320
76-11 ELECTRICITY 13,408 13,671 13,671 5,120 13,671 13,671
76-12 TELEPHONE /COMMUNICATIONS 611 671 671 462 462 671
76-13 NATURAL GAS 9,269 6,930 6,930 3,553 3,553 6,930
78-00 CONTRACT SERVICES 1,712 1,589 1,589 1,626 1,626 1,640
78-30 RENTAL 0 8 8 0 0 0
Subtotal of SERVICES $25,036 $23,189 $23,189 $10,761 $19,312 $23,232
Totals for STEVENSON PARK POOL $77,162 $105,884 $105,884 $54,887 $105,954 $93,341
173
Community Services
Senior Activity Center
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $57,512 $57,996 $57,996 $36,644 $57,404 $60,257
41-30 OVERTIME PAY 1,611 915 915 860 915 872
41-41 MERIT PAY 0 985 985 0 0 0
41-43 LONGEVITY PAY 385 590 590 505 505 635
41-90 ACCRUED PAYROLL 73 580 580 0 0 0
47-10 SOCIAL SECURITY/MEDICARE 4,495 4,627 4,627 2,841 4,450 4,725
47-20 TMRS RETIREMENT FUND 8,018 7,975 7,975 5,028 7,744 8,106
48-10 HEALTH/DENTAL INSURANCE 3,992 4,268 4,268 2,842 4,262 4,770
48-20 LIFE INSURANCE 150 134 134 109 162 136
48-30 DISABILITY INSURANCE 239 247 247 171 257 252
48-40 WORKERS COMP INSURANCE 771 1,008 1,008 644 1,030 1,031
48-50 EAP SERVICES 118 120 120 80 120 121
48-90 FLEX PLAN ADMINISTRATION 111 100 100 63 91 83
Subtotal of PERSONNEL $77,475 $79,545 $79,545 $49,787 $76,940 $80,988
51-00 OFFICE SUPPLIES $1,275 $990 $990 $1,798 $2,013 $1,055
53-00 VEHICLE SUPPLIES 0 0 0 19 19 0
53-01 FUEL 2,503 2,316 2,316 1,578 3,100 3,086
54-00 OPERATING SUPPLIES 3,781 1,501 1,501 308 416 1,725
58-00 OPERATING EQUIPMENT <$5,000 1,453 186 10,186 0 0 200
Subtotal of SUPPLIES $9,012 $4,993 $14,993 $3,703 $5,548 $6,066
63-00 VEHICLE MAINTENANCE $918 $837 $837 $143 $143 $865
Subtotal of MAINTENANCE $918 $837 $837 $143 $143 $865
73-11 VEHICLE INSURANCE $804 $640 $640 $536 $804 $733
74-00 OPERATING SERVICES 0 0 0 251 251 0
74-92 SPECIAL EVENTS 88 0 0 (625) (625)0
75-10 TRAINING 232 325 325 50 50 325
75-20 TRAVEL REIMBURSEMENTS 679 480 480 0 0 480
75-30 MEMBERSHIPS 80 77 77 0 0 77
76-12 TELEPHONE/COMMUNICATIONS 535 352 352 285 352 352
78-00 CONTRACT SERVICES 0 155 155 566 566 175
Subtotal of SERVICES $2,418 $2,029 $2,029 $1,063 $1,398 $2,142
Totals for SENIOR ACTIVITY CENTER $89,823 $87,404 $97,404 $54,696 $84,029 $90,061
174
Community Services
Parks Administration
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
41-10 FULLTIME SALARIES & WAGES $222,758 $179,590 $179,590 $116,293 $177,541 $230,562
41-30 OVERTIME PAY 34,342 8,743 8,743 7,082 12,091 7,734
41-41 MERIT PAY 0 1,986 1,986 0 0 0
41-43 LONGEVITY PAY 2,800 2,585 2,585 2,438 2,325 1,195
41-45 INCENTIVE-CERTIFICATE PAY 0 0 0 0 0 0
41-49 CELL PHONE ALLOWANCE 2,010 2,400 2,400 1,295 1,560 1,620
41-90 ACCRUED PAYROLL 0 1,796 1,796 3,041 3,041 0
47-10 SOCIAL SECURITY/MEDICARE 19,335 14,941 14,941 9,548 14,716 18,445
47-20 TMRS RETIREMENT FUND 35,361 25,752 25,752 17,290 25,956 31,629
48-10 HEALTH/DENTAL INSURANCE 36,824 31,618 31,618 21,648 31,976 43,308
48-20 LIFE INSURANCE 591 415 415 350 544 528
48-30 DISABILITY INSURANCE 927 767 767 555 861 986
48-40 WORKERS COMP INSURANCE 3,606 3,222 3,222 1,823 2,713 3,541
48-50 EAP SERVICES 444 360 360 267 412 483
48-90 FLEX PLAN ADMINISTRATION 94 108 108 81 122 199
Subtotal of PERSONNEL $359,092 $274,283 $274,283 $181,711 $273,858 $340,230
51-00 OFFICE SUPPLIES $143 $1,033 $1,033 $128 $1,000 $35
52-00 PERSONNEL SUPPLIES 1,925 1,684 1,684 1,839 1,839 1,675
53-00 VEHICLE SUPPLIES 180 103 103 0 100 100
53-01 FUEL 6,761 6,217 6,217 4,027 4,474 7,523
54-00 OPERATING SUPPLIES 1,155 1,171 1,171 498 1,134 1,171
54-95 HAZARDOUS MATERIALS 422 4,604 4,604 0 3,750 3,750
56-20 JANITORIAL SUPPLIES 3,376 2,583 2,583 2,096 3,300 3,360
58-00 OPERATING EQUIPMENT <$5,000 5,816 6,178 6,178 4,145 6,175 9,675
Subtotal of SUPPLIES $19,778 $23,573 $23,573 $12,733 $21,772 $27,289
62-10 LANDSCAPING $425 $0 $0 $20 $20 $0
62-20 LIGHTING MAINTENANCE 5 0 0 37 37 0
63-00 VEHICLE MAINTENANCE 1,675 2,105 2,105 1,337 2,000 2,000
66-00 FACILITY MAINTENANCE 1 0 0 42 42 0
68-00 EQUIPMENT MAINTENANCE 4,655 3,822 3,822 4,375 4,400 4,400
Subtotal of MAINTENANCE $6,761 $5,927 $5,927 $5,811 $6,499 $6,400
73-11 VEHICLE INSURANCE $3,395 $1,550 $1,550 $1,330 $1,500 $2,156
74-00 OPERATING SERVICES 5 0 0 0 0 0
74-97 RECRUITMENT ADVERSTING 108 0 0 97 97 0
74-98 JUDGMENTS & DAMAGE CLAIM 500 0 0 0 0 0
75-10 TRAINING 350 341 341 175 330 341
75-20 TRAVEL REIMBURSEMENTS 685 795 795 1,023 1,023 795
75-30 MEMBERSHIPS 0 155 155 0 150 155
76-12 TELEPHONE/COMMUNICATIONS 323 0 0 0 0 0
76-80 MOWING SERVICES 93,436 100,000 100,000 62,193 100,000 100,000
78-30 RENTAL 2,376 2,583 2,583 1,492 2,250 2,250
78-31 VEHICLE LEASE-INTERNAL 12,352 12,352 12,352 12,352 12,352 9,068
Subtotal of SERVICES $113,530 $117,776 $117,776 $78,662 $117,702 $114,765
88-00 CAPITAL EQUIPMENT $8,582 $0 $0 $0 $0 $40,300
Subtotal of CAPITAL $8,582 $0 $0 $0 $0 $40,300
Totals for PARKS ADMINISTRATION $507,743 $421,559 $421,559 $278,917 $419,831 $528,984
175
Community Services
Stevenson Park
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
54-00 OPERATING SUPPLIES $0 $702 $702 $0 $700 $700
56-00 FACILITY SUPPLIES 2,494 207 207 1,572 2,000 2,000
Subtotal of SUPPLIES $2,494 $909 $909 $1,572 $2,700 $2,700
62-10 LANDSCAPING $1,169 $4,272 $4,272 $300 $2,130 $2,130
62-20 LIGHTING MAINTENANCE 5,432 2,273 2,273 1,463 2,200 0
64-00 OPERATING MAINTENANCE 0 287 287 4 10 0
66-00 FACILITY MAINTENANCE 14,028 2,764 2,764 2,151 2,750 4,750
68-00 EQUIPMENT MAINTENANCE 337 576 576 0 500 500
Subtotal of MAINTENANCE $20,966 $10,172 $10,172 $3,918 $7,590 $7,380
74-00 OPERATING SERVICES $0 $576 $576 $0 $0 $0
76-11 ELECTRICITY 5,190 4,844 4,844 2,770 4,600 4,800
78-00 CONTRACT SERVICES 0 230 230 0 0 0
78-30 RENTAL 0 287 287 o 400 400
84-00 CAPITAL EQUIPMENT 0 0 0 0 0 88,700
Subtotal of SERVICES $5,190 $5,937 $5,937 $2,770 $5,000 $93,900
Totals for STEVENSON PARK $28,650 $17,018 $17,018 $8,260 $15,290 $103,980
176
Community Services
1776 Park
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
62-10 LANDSCAPING $750 $287 $287 $70 $250 $300
Subtotal of MAINTENANCE $750 $287 $287 $70 $250 $300
76-11 ELECTRICITY $74 $46 $46 $81 $120 $120
78-00 CONTRACT SERVICES 0 0 0 0 0 0
Subtotal of SERVICES $74 $46 $46 $81 $120 $120
Totals for 1776 MEMORIAL PARK $824 $333 $333 $151 $370 $420
177
Community Services
Renwick Park
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
62-10 LANDSCAPING $0 $1,579 $1,579 $590 $1,200 $1,200
62-20 LIGHTING MAINTENANCE 14,615 4,059 4,059 10,726 10,800 10,800
62-40 FENCE MAINTENANCE 2,819 1,038 1,038 4,600 4,600 1,120
64-00 OPERATING MAINTENANCE 1,652 1,155 1,155 0 0 0
66-00 FACILITY MAINTENANCE 9,974 10,000 10,000 5,371 6,000 6,000
Subtotal of MAINTENANCE $29,060 $17,831 $17,831 $21,287 $22,600 $19,120
76-11 ELECTRICITY $18,011 $19,079 $19,079 $8,664 $15,879 $18,500
78-00 CONTRACT SERVICES 10,770 13,158 13,158 6,705 13,000 13,100
Subtotal of SERVICES $28,781 $32,237 $32,237 $15,369 $28,879 $31,600
Totals for RENWICK PARK $57,841 $50,068 $50,068 $36,656 $51,479 $50,720
178
Community Services
Leavesley Park
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
54-00 OPERATING SUPPLIES $48 $207 $207 $0 $100 $100
56-00 FACILITY SUPPLIES 1,142 346 346 744 1,200 1,200
Subtotal of SUPPLIES $1,190 $553 $553 $744 $1,300 $1,300
62-10 LANDSCAPING $750 $383 $383 $1,500 $1,500 $375
62-20 LIGHTING MAINTENANCE 1,044 404 404 (522)550 400
66-00 FACILITY MAINTENANCE 13,104 1,272 1,272 4,180 4,200 4,200
Subtotal of MAINTENANCE $14,898 $2,059 $2,059 $5,158 $6,250 $4,975
76-11 ELECTRICITY $6,905 $6,193 $6,193 $2,330 $5,500 $6,000
76-12 TELEPHONE/ COMMUNICATIONS 611 517 517 462 650 650
76-20 JANITORIAL SERVICES 5,500 7,748 7,748 4,000 6,200 6,500
76-30 PEST CONTROL SERVICES 200 139 139 150 300 300
78-00 CONTRACT SERVICES 0 517 517 0 100 100
Subtotal of SERVICES $13,216 $15,114 $15,114 $6,942 $12,750 $13,550
Totals for LEAVESLEY PARK $29,304 $17,726 $17,726 $12,844 $20,300 $19,825
179
Community Services
Old City Park
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
54-00 OPERATING SUPPLIES $0 $790 $790 $0 $100 $100
56-00 FACILITY SUPPLIES 0 174 174 0 100 100
Subtotal of SUPPLIES $0 $964 $964 $0 $200 $200
62-10 LANDSCAPING $525 $751 $751 $0 $600 $600
62-20 LIGHTING MAINTENANCE 1,045 1,155 1,155 0 1,000 1,100
62-40 FENCE MAINTENANCE 0 346 346 79 100 100
64-00 OPERATING MAINTENANCE 0 575 575 0 250 250
66-00 FACILITY MAINTENANCE 6,352 3,616 3,616 489 2,500 2,500
Subtotal of MAINTENANCE $7,922 $6,443 $6,443 $568 $4,450 $4,550
76-11 ELECTRICITY $672 $453 $453 $535 $850 $875
Subtotal of SERVICES $672 $453 $453 $535 $850 $875
Totals for OLD CITY PARK $8,594 $7,860 $7,860 $1,103 $5,500 $5,625
180
Community Services
Centennial Park
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
54-00 OPERATING SUPPLIES $2,894 $9,698 $9,698 $4,788 $9,600 $9,600
54-95 HAZARDOUS MATERIALS 7,819 19,303 19,303 18,248 19,000 19,300
56-20 JANITORIAL SUPPLIES 0 441 441 55 400 400
Subtotal of SUPPLIES $10,713 $29,442 $29,442 $23,091 $29,000 $29,300
62-10 LANDSCAPING $6,102 $3,567 $3,567 $2,395 $3,500 $3,500
62-20 LIGHTING MAINTENANCE 0 350 350 475 475 350
64-00 OPERATING MAINTENANCE 4,197 4,095 4,095 8,080 9,000 5,000
66-00 FACILITY MAINTENANCE 2,118 1,500 1,500 936 1,400 1,500
Subtotal of MAINTENANCE $12,417 $9,512 $9,512 $11,886 $14,375 $10,350
76-11 ELECTRICITY $20,978 $58,394 $58,394 $15,687 $45,000 $57,500
76-80 MOWING SERVICES 32,546 63,020 63,020 23,735 58,020 63,100
78-30 RENTAL 288 0 0 0 0 0
88-00 CAPITAL 0 0 0 0 0 19,578
Subtotal of SERVICES $53,812 $121,414 $121,414 $39,422 $103,020 $140,178
Totals for CENTENNIAL PARK $76,942 $160,368 $160,368 $74,399 $146,395 $179,828
181
Community Services
Lake Friendswood
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
76-80 MOWING SERVICES $0 $924 $924 $0 $600 $600
Subtotal of SERVICES $0 $924 $924 $0 $600 $600
Totals for LAKE FRIENDSWOOD $0 $924 $924 $0 $600 $600
182
Community Services
Friendswood Sports Park
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
54-00 OPERATING SUPPLIES $6,222 $9,816 $9,816 $2,910 $6,650 $9,800
54-95 HAZARDOUS MATERIALS 0 493 493 32 500 500
56-20 JANITORIAL SUPPLIES 260 126 126 0 200 0
58-00 OPERATING EQUIPMENT <$5,000 23 0 0 0 0 0
Subtotal of SUPPLIES $6,505 $10,435 $10,435 $2,942 $7,350 $10,300
62-10 LANDSCAPING $1,767 $3,633 $3,633 $0 $2,500 $2,500
62-20 LIGHTING MAINTENANCE 678 3,682 3,682 1,364 4,000 4,000
64-00 OPERATING MAINTENANCE 5,080 12,872 12,872 5,451 9,000 9,000
65-67 SPORTS FIELD MAINTENANCE 17,639 0 0 0 0 0
66-00 FACILITY MAINTENANCE 5,921 8,209 8,209 293 6,000 6,000
Subtotal of MAINTENANCE $31,085 $28,396 $28,396 $7,108 $21,500 $21,500
76-11 ELECTRICITY $35,124 $35,630 $35,630 $17,363 $33,000 $34,000
76-12 TELEPHONE/ COMMUNICATIONS 544 723 723 362 800 800
76-13 NATURAL GAS 229 461 461 231 450 500
76-80 MOWING SERVICES 11,719 15,258 15,258 11,330 17,000 17,000
78-00 CONTRACT SERVICES 12,730 15,014 15,014 7,866 18,164 14,000
Subtotal of SERVICES $60,346 $67,086 $67,086 $37,152 $69,414 $66,300
Totals for FRIENDSWOOD SPORTS PARK $97,936 $105,917 $105,917 $47,202 $98,264 $98,100
183
Community Services
Allison Buyouts
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
76-80 MOWING SERVICES $66,453 $55,221 $55,221 $28,385 $55,221 $55,221
76-90 HOA MAINTENANCE FEES 3,970 4,000 4,000 3,215 4,000 4,000
79-71 EMERGENCY - SERVICES 0 0 0 5,150 5,150 0
Subtotal of SERVICES $70,423 $59,221 $59,221 $36,750 $64,371 $59,221
Totals for ALISON BUY OUT PROPERTIES $70,423 $59,221 $59,221 $36,750 $64,371 $59,221
184
41-10 FULLTIME SALARIES & WAGES $0 $23,681 $23,681 $0 $0 $0
41-41 MERIT PAY 0 25 25 0 0 0
41-43 LONGEVITY PAY 0 120 120 0 0 0
41-90 ACCRUED PAYROLL 0 237 237 0 0 0
47-10 SOCIAL SECURITY/ MEDICARE 0 1,823 1,823 0 0 0
47-20 TMRS RETIREMENT FUND 0 3,141 3,141 0 0 0
48-10 HEALTH/DENTAL INSURANCE 0 4,447 4,447 0 0 0
48-20 LIFE INSURANCE 0 55 55 0 0 0
48-30 DISABILITY INSURANCE 0 102 102 0 0 0
48-40 WORKERS COMP INSURANCE 0 399 399 0 0 0
48-50 EAP SERVICES 0 60 60 0 0 0
48-90 FLEX PLAN ADMINISTRATION 0 18 18 0 0 0
Subtotal of PERSONNEL $0 $34,108 $34,108 $0 $0 $0
51-00 OFFICE SUPPLIES $319 $4,851 $4,851 $347 $4,600 $2,500
54-00 OPERATING SUPPLIES 3,729 1,356 1,356 2,357 2,800 2,800
56-00 FACILITY SUPPLIES 7,147 3,291 3,291 4,297 4,297 5,200
56-20 JANITORIAL SUPPLIES 13 1,443 1,443 1,008 1,600 1,600
58-00 OPERATING EQUIPMENT <$5,000 6,179 1,505 1,505 450 450 1,000
Subtotal of SUPPLIES $17,387 $12,446 $12,446 $8,459 $13,747 $13,100
62-10 LANDSCAPING $2,889 $1,905 $1,905 $1,884 $1,900 $1,905
62-20 LIGHTING MAINTENANCE 172 0 0 0 0 0
62-30 PARKING LOT MAINTENANCE 600 461 461 0 400 400
66-00 FACILITY MAINTENANCE 38,814 35,140 35,140 21,956 34,500 55,140
68-00 EQUIPMENT MAINTENANCE 4,172 4,655 4,655 3,291 4,500 4,655
Subtotal of MAINTENANCE $46,647 $42,161 $42,161 $27,131 $41,300 $62,100
74-00 OPERATING SERVICES $480 $461 $461 $240 $480 $460
76-11 ELECTRICITY 145,266 137,548 137,548 63,092 135,000 137,550
76-12 TELEPHONE/ COMMUNICATIONS 94,056 108,279 108,279 68,744 107,500 108,275
76-13 NATURAL GAS 646 1,155 1,155 1,070 1,900 1,900
76-20 JANITORIAL SERVICES 49,896 68,421 68,421 37,048 64,000 68,000
76-30 PEST CONTROL SERVICES 1,450 1,145 1,145 1,070 1,370 1,300
78-00 CONTRACT SERVICES 14,235 25,352 25,352 8,512 23,000 25,300
78-30 RENTAL 5,349 2,574 2,574 5,565 7,750 7,750
78-31 VEHICLE LEASE-INTERNAL 13,498 2,700 2,700 2,700 2,700 2,700
Subtotal of SERVICES $324,876 $347,635 $347,635 $188,041 $343,700 $353,235
86-00 FURNITURE AND FIXTURES 0 0 0 0 0 17,300
Subtotal of CAPITAL $0 $0 $0 $0 $0 $17,300
Totals for FACILITY OPERATIONS $388,910 $436,350 $436,350 $223,631 $398,747 $445,735
FY07
Adopted
Budget
Community Services
Facility Operations (General Government)
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
185
Community Services
Facility Operations (Police)
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
51-00 OFFICE SUPPLIES $0 $924 $924 $0 $0 $0
54-00 OPERATING SUPPLIES 2,011 287 287 2,177 2,177 2,000
56-00 FACILITY SUPPLIES 2,838 2,425 2,425 1,580 2,400 3,000
56-20 JANITORIAL SUPPLIES 0 230 230 0 0 0
58-00 OPERATING EQUIPMENT <$5,000 0 0 0 0 0 0
Subtotal of SUPPLIES $4,849 $3,866 $3,866 $3,757 $4,577 $5,000
62-10 LANDSCAPING $0 $287 $287 $0 $100 $500
66-00 FACILITY MAINTENANCE 8,689 29,175 29,175 4,865 17,000 29,175
68-00 EQUIPMENT MAINTENANCE 0 576 576 0 3,400 575
Subtotal of MAINTENANCE $8,689 $30,038 $30,038 $4,865 $20,500 $30,250
76-11 ELECTRICITY $29,951 $27,700 $27,700 $12,696 $15,500 $38,000
76-12 TELEPHONE/ COMMUNICATIONS 5,497 576 576 2,619 3,000 4,500
76-13 NATURAL GAS 221 577 577 0 671 0
76-20 JANITORIAL SERVICES 10,548 11,684 11,684 8,019 12,400 18,000
76-30 PEST CONTROL SERVICES 200 346 346 150 800 1,200
78-00 CONTRACT SERVICES 0 0 0 0 0 30,000
78-30 RENTAL 1,094 1,041 1,041 718 1,100 1,600
Subtotal of SERVICES $47,511 $41,924 $41,924 $24,202 $33,471 $93,300
Totals for FACILITY OPERATIONS $61,049 $75,828 $75,828 $32,824 $58,548 $128,550
186
Community Services
Facility Operations (Emergency Management)
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
66-00 FACILITY MAINTENANCE $0 $0 $0 $1,697 $1,697 $1,700
68-00 EQUIPMENT MAINTENANCE 1,721 0 0 990 1,697 0
Subtotal of MAINTENANCE $1,721 $0 $0 $2,687 $3,394 $1,700
76-11 ELECTRICITY $18,340 $16,782 $16,782 $7,452 $16,782 $16,500
76-13 NATURAL GAS 493 693 693 399 693 693
76-30 PEST CONTROL SERVICES 800 0 0 600 800 800
Subtotal of SERVICES $19,633 $17,475 $17,475 $8,451 $18,275 $17,993
Totals for FACILITY OPERATIONS $21,354 $17,475 $17,475 $11,138 $21,669 $19,693
187
Community Services
Facility Operations (Health and Welfare)
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
56-00 FACILITY SUPPLIES $688 $751 $751 $485 $727 $751
Subtotal of SUPPLIES $688 $751 $751 $485 $727 $751
62-10 LANDSCAPING $0 $174 $174 $0 $100 $100
66-00 FACILITY MAINTENANCE 0 6,203 6,203 0 4,500 8,500
Subtotal of MAINTENANCE $0 $6,377 $6,377 $0 $4,600 $8,600
76-11 ELECTRICITY $3,951 $3,768 $3,768 $1,748 $3,700 $3,768
76-30 PEST CONTROL SERVICES 0 160 160 0 0 0
Subtotal of SERVICES $3,951 $3,928 $3,928 $1,748 $3,700 $3,768
Totals for FACILITY OPERATIONS $4,639 $11,056 $11,056 $2,233 $9,027 $13,119
188
189
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
$2,520,798 $800,000 $1,891,765 $474,449 $1,953,923 $1,178,000
GENERAL OBLIGATION
5,382,914 0 549,342 2,277,337 2,501,016 0
WATER AND SEWER FUND 741,147 390,000 486,273 347,425 671,196 368,822
2006 WATER AND SEWER
CONSTRUCTION FUND 252,418 0 145,240 187,358 271,713 0
$8,897,277 $1,190,000 $3,072,620 $3,286,569 $5,397,848 $1,546,822TOTAL PROJECTS
Capital Projects
CONSTRUCTION FUNDS
GENERAL FUND
Project Summary by Fund
190
Brittany Bay Blvd. ST0017 19,420 254,346 - - - - - - Friendswood Link Rd. ST0018 25,508 3,903 - - - - - - Harold Whitaker Dr. ST0022 14,375 - - - - - - - 2005 Concrete Repairs ST7001 183,545 - - - - - - - 2006 Concrete Repairs ST7001 - 500,000 - - - - - 2007 Concrete Repairs ST7001 - - 500,000 - - - - - Future Concrete Repairs ST7001 - - - 500,000 500,000 500,000 500,000 500,000 2005 Asphalt Overlays ST4005 244,348 - - - - - - - 2006 Asphalt Overlays ST4006 - 300,000 - - - - - 2007 Asphalt Overlays ST4007 - - 300,000 - - - - - Future Asphalt Overlays ST4008 - - - 300,000 300,000 300,000 300,000 300,000 STREET PROJECTS 487,196 1,058,249 800,000 800,000 800,000 800,000 800,000 800,000 Sun Meadows Drainage DR0200 895,034 - - - - - - - Annalea/Whitehall Drainage DR0203 25,200 - - - - - - - Prairie Wilde Drainage DR0207 9,400 5,700 - - - - - - DRAINAGE PROJECTS 929,634 5,700 - - - - - - Centennial Park Ph II & III PK0021 22,806 35,112 - - - - - - Friendswood Sportspark PK0089 - - - - - - - - Renwick Lighting PK0061 - 149,615 - - - - - - PARKS PROJECTS 22,806 184,727 - - - - - - Urban Areas Security GO0041 228,927 - - - - - - New Fire Station #4 FFS000 (175,113) 12,400 - - - - - - Public Safety Bldg Ph I FPS001 - 692,847 - - - - - - PSB Furniture and Fixtures FPS001 140,000 PSB Phones System FPS001 60,000 Digital Booking FPS001 50,000 Records Rentention Storage FPS001 28,000 FM 528 Frontage 3 Acres FPS001 440,401 City Hall Parking Lot 100,000 3.4 Acres Future Fire Station LND004 409,586 - - - - - - - Woodlawn/FM2351 Property LND005 177,361 - - - - - - - FACILITY PROJECTS 1,081,162 705,247 378,000 - - - - - GENERAL FUND PROJECTS 2,520,798 1,953,923 1,178,000 800,000 800,000 800,000 800,000 800,000 FY06 EstimateFY07 BudgetFY08 BudgetProject NumberFY05 ActualCity of FriendswoodCapital Improvement PlanFY06-07 BudgetProject NameGeneral FundFY09 BudgetFY10 BudgetFY11 BudgetFY12 Budget191
City of Friendswood
Capital Improvement Plan
FY06-07 Budget
General Obligation Bond Fund Summary
Project Name
Project
Number
FY05
Actual
FY06
Estimate
FY07
Budget FY08 Budget
FY09
Budget
FY10
Budget
FY11
Budget
FY12
Budget
Shadowbend: Woodlawn to Sunset ST0202 259,284 - - - - - - -
Brittany Bay Blvd. ST0017 - - - - - - 900,000 -
Friendswood Link Rd. ST0018 - - - - - - 250,000 -
Melody Lane ST0203 - - - 1,244,250 - - - -
West Spreading Oaks ST0201 - - - 96,012 - - - -
W. Winding Way ST0205 207,270
Briarmeadow ST0204 - - - 435,708 - - - -
STREET PROJECTS 259,284 - - 1,983,240 - - 1,150,000 -
Sun Meadows Drainage DR0200 1,108,264 7,815 - - - - - -
Clover Acres Drainage DR0205 223,690 77,794 - - - - - -
Glennshannon Drainage DR0204 44,586 57,149 - - - - - -
Woodlawn Drainage DR0202 274,585 - - - - - - -
Coward Creek Watershed G00120 - 11,684 - - - - - -
Annalea/Whitehall Drainage DR0203 1,007,400 - - - - - - -
DRAINAGE PROJECTS 2,658,525 154,442 - - - - - -
Centennial Park Ph II & III PK0021 1,989,982 319,381 - - - - - -
PARKS PROJECTS 1,989,982 319,381 - - - - - -
New Fire Station #4 FFS000 30,244 35,382 - - - - - -
Public Safety Bldg Ph I FPS001 444,779 1,991,811 - - - - - -
FACILITY PROJECTS 475,023 2,027,193 - - - - - -
GO BONDS FUND PROJECTS 5,382,814 2,501,016 - 1,983,240 - - 1,150,000 -
192
City of FriendswoodCapital Improvement PlanFY06-07 BudgetWater and Sewer FundProject NameProject NumberFY05 ActualFY06 EstimateFY07 BudgetFY08 BudgetFY09 BudgetFY10 BudgetFY11 Budget FY12 BudgetWater MetersUW000328,648 40,000 39,325 39,325 39,325 39,325 39,325 39,325 Fire Hydrant SpacingUW003530,105 25,000 29,497 29,497 29,497 29,497 29,497 29,497 W Shadowbend Waterline39,215 192,203 - - - - - - Linkwood Waterline68,648 - - - - - - - Annalea/Whitehall WaterlineUW02035,568 - - - - - - - DISTRIBUTION PROJECTS172,184 257,203 68,822 68,822 68,822 68,822 68,822 68,822 Sewer Line & CleaningUS0017514,867 385,043 300,000 300,000 300,000 300,000 300,000 300,000 Lift Station #20USL020- 25,000 - - - - - - Sewer Line PSBUS003619,344 3,950 - - - - - - COLLECTION SYSTEM PROJECTS534,211 413,993 300,000 300,000 300,000 300,000 300,000 300,000 Vehicle & Equipment Area34,752 - - - - - - - FACILITY PROJECTS34,752 - - - - - - - WATER & SEWER FUND PROJECTS741,147 671,196 368,822 368,822 368,822 368,822 368,822 368,822 193
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
$28,648 $40,000 $40,000 $34,879 $40,000 $39,325
30,105 25,000 25,000 0 25,000 29,497
REPLACE W SHADOWBEND WATERLINE 39,215 0 7,280 192,203 192,203 0
REPLACE LINKWOOD WATERLINE 68,648 0 0 0 0 0
5,568 0 0 0 0 0
$172,184 $65,000 $72,280 $227,082 $257,203 $68,822
$514,867 $300,000 $385,043 $118,343 $385,043 $300,000
0 25,000 25,000 0 25,000 0
SEWER LINE PSB PROPERTY 19,344 0 3,950 2,000 3,950 0
$534,211 $325,000 $413,993 $120,343 $413,993 $300,000
$34,752 $0 $0 $0 $0 $0
$34,752 $0 $0 $0 $0 $0
TOTAL WATER AND SEWER FUND $741,147 $390,000 $486,273 $347,425 $671,196 $368,822
VEHICLE & EQUIPMENT COVERED AREA
TOTAL FACILITY
SEWER LINE AND MAINTENANCE CLEANING
FIRE HYDRANT SPACING PROGRAM
TOTAL DISTRIBUTION SYSTEM
LIFT STATION # 20 -1800 SAN JOAQUIN
TOTAL COLLECTION SYSTEM
Water and Sewer Fund
WATER METER CHANGE OUT PROGRAM
ANNALEA/WHITEHALL WATERLINE
Capital Improvement Schedule
Project Listing
194
Water and Sewer Fund
Capital Improvement Projects
Account Listing
FY05
Actual
FY06
Original
Budget
FY06 Amended
Budget
FY06 YTD
6/30/06
FY06 Year End
Estimate
FY07
Proposed
65-51 COLLECTION LINE $514,867 $300,000 $385,043 $118,343 $385,043 $300,000
65-52 LIFT STATION MAINTENANCE 0 25,000 25,000 0 25,000 0
85-51 COLLECTION LINES 5,568 0 0 0 0 0
85-91 CONSTRUCTION 12,169 0 3,950 2,000 3,950 0
SEWER TOTAL $532,604 $325,000 $413,993 $120,343 $413,993 $300,000
54-76 WATER METERS-REPL $28,648 $40,000 $40,000 $34,879 $40,000 $39,325
54-78 FIRE HYDRANT PROGRAM 30,105 25,000 25,000 0 25,000 29,497
85-50 CARPORT/GARAGE 34,752 0 0 0 0 0
85-41 DISTRIBUTION LINES 68,648 0 0 192,203 192,203 0
85-82 DESIGN ENGINEERING 39,215 0 7,280 0 0 0
85-91 CONSTRUCTION 7,175 0 0 0 0 0
WATER TOTAL $208,543 $65,000 $72,280 $227,082 $257,203 $68,822
WATER AND SEWER TOTAL $741,147 $390,000 $486,273 $347,425 $671,196 $368,822
195
Water and Sewer Revenue Bond Construction Fund
Capital Improvement Schedule
Project Listing
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
BAY AREA BLVD WATERLINE $18,813 $0 $20,797 $14,538 $20,797 $0
TOTAL DISTRIBUTION $18,813 $0 $20,797 $14,538 $20,797 $0
WHITCOMB FORCE MAIN $44,232 $0 $0 $140,400 $140,400 $0
DEEPWOOD LS EXPANSION 96,835 0 49,978 31,570 49,978 0
SUNMEADOW LS #6 REPLACEMENT 21,650 0 65,585 0 51,658 0
SM - SAN JOAQUIN FM REPLACEMENT 70,888 0 8,880 850 8,880 0
TOTAL COLLECTION SYSTEM $233,605 $0 $124,443 $172,820 $250,916 $0
TOTAL WATER AND SEWER
BOND CONSTRUCTION FUND $252,418 $0 $145,240 $187,358 $271,713 $0
196
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
BRITTANY BAY BLVD $19,420 $0 $254,346 $13,644 $254,346 $0
FRIENDSWOOD LINK ROAD 25,508 0 3903 0 3903 0
HAROLD L. WHITAKER DRIVE 14,375 0 0 0 0 0
2006 CONCRETE REPAIRS 0 500,000 500,000 70,257 500,000 500,000
2005 CONCRETE REPAIRS 183,545 0 0 0 0 0
2006 ASPHALT OVERLAY PROGRAM 0 300,000 300,000 138,540 300,000 300,000
2005 ASPHALT OVERLAY PROGRAM 244,348 0 0 0 0 0
SUN MEADOW DRAINAGE 895,034 0 0 0 0
25,200 0 0 0 0 0
PRAIRIE WILDE DRAINAGE 9,400 0 5,700 4,500 5,700
$1,416,829 $800,000 $1,063,949 $226,941 $1,063,949 $800,000
CENTENNIAL PARK PHASES II & III $22,806 $0 $35,112 $9,250 $35,112 $0
0 0 150,000 149,615 149,615 0
TOTAL PARKS PROJECTS $22,806 $0 $185,112 $158,865 $184,727 $0
HEADQUARTERS FIRE STATION $0 $0 $12,400 $0 $0 $0
ANIMAL CONTROL FACILITY 0 0 13,700 0 0 0
URBAN AREAS SECURITY INITIATIVE 228,927 0 0 0 0
NEW FIRE STATION #4 -175,113 0 0 12,400 12,400 0
PUBLIC SAFETY BLDG PHASE I 0 0 616,604 76,243 692,847 0
PSB FURNITURE AND FIXTURES 0 0 0 0 0 140,000
PSB PHONE SYSTEM 0 0 0 0 0 60,000
DIGITAL BOOKING 0 0 0 0 0 50,000
RECORDS RETENTION STORAGE 0 0 0 0 0 28,000
FM 528 FRONTAGE 3 ACRES 440,401 0 0 0 0 0
3.4 ACRES FUTURE FIRE STATION 409,586 0 0 0 0 0
WOODLAWN/FM 2351 PROPERTY 177,361 0 0 0 0 0
CITY HALL PARKING LOT 0 0 0 0 0 100,000
TOTAL FACILITY PROJECTS $1,081,162 $0 $642,704 $88,643 $705,247 $378,000
TOTAL GENERAL FUND PROJECTS $2,520,798 $800,000 $1,891,765 $474,449 $1,953,923 $1,178,000
ANNALEA/WHITEHALL DRAINAGE
TOTAL STREET & DRAINAGE PROJECTS
RENWICK LIGHTING
Project Listing
General Fund
Capital Improvement Projects
197
General Fund
Capital Improvement Projects
Account Listing
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
81-20 BUILDINGS $0 $20,660 $13,700 $0 $0 $0
82-30 PARKING/DRIVEWAYS 0 0 0 0 0 100,000
GENERAL GOVERNMENT TOTAL $0 $20,660 $13,700 $0 $0 $100,000
58-00 OPERATING EQUIPMENT
<$5000 $0 $0 $0 $0 $0 $140,000
81-20 BUILDINGS 0 (20,660)616,604 0 616,604 0
88-00 CAPITAL EQUIPMENT 228,927 0 0 76,243 76,243 138,000
85-81 PRELIMINARY STUDY 0 0 12,400 0 0 0
85-83 ARCHITECTURAL SERVICES 0 0 0 12,400 12,400 0
PUBLIC SAFETY TOTAL $228,927 ($20,660)$629,004 $88,643 $705,247 $278,000
65-10 STREET MAINTENANCE $183,544 $500,000 $500,000 $70,257 $500,000 $500,000
81-11 EASEMENTS AND ROWS 25,000 0 0 0 0 0
85-12 ASPHALT STREETS 244,348 300,000 300,000 138,540 300,000 300,000
85-30 DRAINAGE IMPROVEMENTS 865,092 0 0 0 0 0
85-81 PRELIMINARY ENGINEERING 44,927 0 258,249 13,644 258,249 0
85-82 DESIGN ENGINEERING 3,000 0 4,500 4,500 4,500 0
85-84 CONSTR ADMINISTRATION 0 0 1,200 0 1,200 0
85-91 CONSTRUCTION 91,526 0 0 0 0 0
85-96 SURVEYING 6,400 0 0 0 0 0
85-98 MISC CONSTRUCTION COSTS 30,141 0 0 0 0 0
PUBLIC WORKS TOTAL $1,493,979 $800,000 $1,063,949 $226,941 $1,063,949 $800,000
58-00 OPERATING EQUIPMENT <
$5000
$0 $0 $24,112 $0 $24,112 $0
82-20 LIGHTING 0 0 150,000 149,615 149,615 0
85-96 SURVEYING 2,455 0 0 0 0 0
82-40 FENCE 0 0 11,000 9,250 11,000 0
85-85 CONSTRUCTION INSPECTION 22,806 0 0 0 0 0
85-91 CONSTRUCTION (2,455)0 0 0 0 0
CULTURE & RECREATION TOTAL $22,807 $0 $185,112 $158,865 $184,727 $0
81-10 LAND $708,836 $0 $0 $0 $0 $0
81-15 STORM WATER DETENTION 64,000 0 0 0 0 0
85-96 SURVEYING 2,248 0 0 0 0 0
FINANCIAL ADMIN TOTAL $775,085 $0 $0 $0 $0 $0
GENERAL FUND TOTAL $2,520,798 $800,000 $1,891,765 $474,449 $1,953,923 $1,178,000
198
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
$259,284 $0 $0 $0 $0 $0
1,108,264 0 5,578 7,815 7,815 0
274,585 0 0 0 0 0
1,007,400 0 0 0 0 0
CLOVER ACRES DRAINAGE 223,690 0 80,325 52,586 77,794 0
44,686 0 69,440 50,000 57,149 0
COWARD CREEK WATERSHED 0 0 0 11,684 11,684 0
$2,917,909 $0 $155,343 $122,086 $154,442 $0
$1,989,982 $0 $315,806 $157,620 $319,381 $0
$1,989,982 $0 $315,806 $157,620 $319,381 $0
$444,779 $0 $78,193 $1,962,250 $1,991,811 $0
30,244 0 0 35,382 35,382 0
$475,023 $0 $78,193 $1,997,632 $2,027,193 $0
$5,382,914 $0 $549,342 $2,277,337 $2,501,016 $0
GLENSHANNON DRAINAGE
SHADOWBEND: WOODLAWN TO SUNSET
TOTAL GENERAL
General Obligation Bonds
Capital Improvement Schedule
WOODLAWN DRAINAGE
Project Listing
OBLIGATION BOND FUNDS
PUBLIC SAFETY BUILDING PH I
NEW FIRE STATION #4
TOTAL FACILITIES PROJECTS
TOTAL STREETS & DRAINAGE PROJECTS
CENTENNIAL PARK PHASES II & III
TOTAL PARKS PROJECTS
SUN MEADOW DRAINAGE
ANNALEA/WHITEHALL DRAINAGE
199
81-10 LAND -$708,836 $0 $0 $0 $0 $0
81-15 STORM WATER DETENTION 36,000 0 0 0 0 0
85-82 DESIGN ENGINEERING 1,500 0 0 0 0 0
85-83 ARCHITECTURAL SERVICES 207,537 0 76,793 47,232 76,793 0
85-84 CONSTR ADMINISTRATION 2,600 0 1,400 1,400 1,400 0
85-86 SURVEYING 3,500 0 0 0 0 0
85-91 CONSTRUCTION 188,066 0 0 0 0 0
85-98 MISC CONSTRUCTION COSTS 5,575 0 0 0 0 0
88-00 CAPITAL EQUIPMENT 0 0 0 18,426 18,426 0
81-00 LAND AND BUILDINGS 0 0 (66,500)0 0 0
85-81 PRELIMINARY STUDY 0 0 0 2,500 2,500 0
85-83 ARCHITECTURAL SERVICES 24,487 0 66,500 32,882 32,882 0
85-96 SURVEYING 2,752 0 0 0 0 0
85-99 GEOTECHNICAL SERVICES 3,005 0 0 0 0 0
PUBLIC SAFETY TOTAL ($233,814)$0 $78,193 $102,440 $132,001 $0
81-11 EASEMENTS AND ROWS $49,241 $0 $0 $0 $0 $0
81-13 APPRAISALS 1,200 0 0 0 0 0
85-11 CONCRETE STREETS 523,303 0 0 0 0 0
85-30 DRAINAGE IMPROVEMENTS 2,048,791 0 5,578 5,565 5,565 0
85-81 PRELIMINARY ENGINEERING 35,598 0 3,955 3,955 3,955 0
85-82 DESIGN ENGINEERING 3,780 0 0 0 0 0
85-87 SOIL/CONCRETE TESTING 10,856 0 0 0 0 0
85-96 SURVEYING 8,910 0 21,090 16,940 21,090 0
85-98 MISC CONSTRUCTION COSTS 12,358 0 0 2,250 2,250 0
PUBLIC WORKS TOTAL $2,694,037 $0 $30,623 $28,710 $32,860 $0
85-83 ARCHITECTURAL SERVICES $14,053 $0 $278 $0 $278 $0
85-87 SOIL/CONCRETE TESTING 6,831 0 268 0 268 0
85-91 CONSTRUCTION 1,968,095 0 315,260 154,045 315,260 0
85-98 MISC CONSTRUCTION COSTS 1,009 0 0 3,575 3,575 0
CULTURE & RECREATION TOTAL $1,989,988 $0 $315,806 $157,620 $319,381 $0
2003 GOB CONSTR TOTAL $4,450,211 $0 $424,622 $288,770 $484,242 $0
2003 General Obligation Bond
Capital Improvement Projects
Account Listing
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
200
85-86 SURVEYING $0 $0 $0 $1,930 $1,930 $0
85-91 CONSTRUCTION 0 0 0 1,875,356 1,875,356 0
85-98 MISC CONSTRUCTION COSTS 0 0 0 17,156 17,156 0
88-00 CAPITAL EQUIPMENT 0 0 0 750 750 0
PUBLIC SAFETY TOTAL $0 $0 $0 $1,895,192 $1,895,192 $0
81-15 STORM WATER DETENTION $201,899 $0 $0 $0 $0 $0
81-19 STRUCTURE REMOVAL 0 0 0 10,500 10,500 0
85-81 PRELIMINARY ENGINEERING 17,605 0 7,775 7,775 7,775 0
85-82 DESIGN ENGINEERING 176 0 85,441 60,062 60,062 0
85-84 CONSTR ADMINISTRATION 2,827 0 28,504 3,297 28,504 0
85-96 SURVEYING 1,360 0 3,000 0 3,000 0
85-98 MISC CONSTRUCTION COSTS 0 0 0 11,741 11,741 0
PUBLIC WORKS TOTAL $223,867 $0 $124,720 $93,375 $121,582 $0
2005 GOB CONSTR TOTAL $223,867 $0 $124,720 $1,988,567 $2,016,774 $0
2005 General Obligation Bond
Capital Improvement Projects
Account Listing
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
201
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
$28,648 $40,000 $40,000 $34,879 $40,000 $39,325
30,105 25,000 25,000 0 25,000 29,497
REPLACE W SHADOWBEND WATERLINE 39,215 0 7,280 192,203 192,203 0
REPLACE LINKWOOD WATERLINE 68,648 0 0 0 0 0
5,568 0 0 0 0 0
$172,184 $65,000 $72,280 $227,082 $257,203 $68,822
$514,867 $300,000 $385,043 $118,343 $385,043 $300,000
0 25,000 25,000 0 25,000 0
SEWER LINE PSB PROPERTY 19,344 0 3,950 2,000 3,950 0
$534,211 $325,000 $413,993 $120,343 $413,993 $300,000
$34,752 $0 $0 $0 $0 $0
$34,752 $0 $0 $0 $0 $0
TOTAL WATER AND SEWER FUND $741,147 $390,000 $486,273 $347,425 $671,196 $368,822
VEHICLE & EQUIPMENT COVERED AREA
TOTAL FACILITY
SEWER LINE AND MAINTENANCE CLEANING
FIRE HYDRANT SPACING PROGRAM
TOTAL DISTRIBUTION SYSTEM
LIFT STATION # 20 -1800 SAN JOAQUIN
TOTAL COLLECTION SYSTEM
Water and Sewer Fund
WATER METER CHANGE OUT PROGRAM
ANNALEA/WHITEHALL WATERLINE
Capital Improvement Schedule
Project Listing
202
65-51 COLLECTION LINE $514,867 $300,000 $385,043 $118,343 $385,043 $300,000
65-52 LIFT STATION MAINTENANCE 0 25,000 25,000 0 25,000 0
85-51 COLLECTION LINES 5,568 0 0 0 0 0
85-91 CONSTRUCTION 12,169 0 3,950 2,000 3,950 0
SEWER TOTAL $532,604 $325,000 $413,993 $120,343 $413,993 $300,000
54-76 WATER METERS-REPL $28,648 $40,000 $40,000 $34,879 $40,000 $39,325
54-78 FIRE HYDRANT PROGRAM 30,105 25,000 25,000 0 25,000 29,497
85-50 CARPORT/GARAGE 34,752 0 0 0 0 0
85-41 DISTRIBUTION LINES 68,648 0 0 192,203 192,203 0
85-82 DESIGN ENGINEERING 39,215 0 7,280 0 0 0
85-91 CONSTRUCTION 7,175 0 0 0 0 0
WATER TOTAL $208,543 $65,000 $72,280 $227,082 $257,203 $68,822
WATER AND SEWER TOTAL $741,147 $390,000 $486,273 $347,425 $671,196 $368,822
FY07
Adopted
Budget
Water and Sewer Fund
Capital Improvement Projects
Account Listing
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
203
Water and Sewer Revenue Bond Construction Fund
Capital Improvement Schedule
Project Listing
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
BAY AREA BLVD WATERLINE $18,813 $0 $20,797 $14,538 $20,797 $0
TOTAL DISTRIBUTION $18,813 $0 $20,797 $14,538 $20,797 $0
WHITCOMB FORCE MAIN $44,232 $0 $0 $140,400 $140,400 $0
DEEPWOOD LS EXPANSION 96,835 0 49,978 31,570 49,978 0
SUNMEADOW LS #6 REPLACEMENT 21,650 0 65,585 0 51,658 0
SM - SAN JOAQUIN FM REPLACEMENT 70,888 0 8,880 850 8,880 0
TOTAL COLLECTION SYSTEM $233,605 $0 $124,443 $172,820 $250,916 $0
TOTAL WATER AND SEWER
BOND CONSTRUCTION FUND $252,418 $0 $145,240 $187,358 $271,713 $0
204
81-13 APPRAISALS $0 $0 $0 $850 $850 $0
85-82 DESIGN ENGINEERING 14,962 0 2,488 788 1,638 0
85-84 CONSTR ADMINISTRATION 0 0 8,110 3,960 8,110 0
85-96 SURVEYING 3,851 0 10,199 9,790 10,199 0
WATER TOTAL $18,813 $0 $20,797 $15,388 $20,797 $0
85-81 PRELIMINARY ENGINEERING $78,083 $0 $0 $63,565 $63,565 $0
85-82 DESIGN ENGINEERING 107,446 0 99,004 31,570 99,004 0
85-84 CONSTR ADMINISTRATION 0 0 5,000 0 5,000 0
85-96 SURVEYING 41,888 0 13,927 76,835 76,835 0
85-98 MISC CONSTRUCTION COSTS 0 0 1,700 0 1,700 0
85-99 GEOTECHNICAL SERVICES 6,188 0 4,812 0 4,812 0
SEWER TOTAL $233,605 $0 $124,443 $171,970 $250,916 $0
2006 W/S BOND TOTAL $252,418 $0 $145,240 $187,358 $271,713 $0
FY07
Adopted
Budget
2006 Water and Sewer Bond Construction Fund
Capital Improvement Projects
Account Listing
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
205
General Bonds Obligation $528,318 $840,333 $840,333 $507,862 $640,909 $852,760
Certificates of Obligation 290,027 211,826 211,826 203,191 211,826 240,960
Refunding Bonds 851,846 972,808 972,808 842,400 926,484 1,328,604
Revenue Bonds 953,542 1,669,114 907,448 530,762 907,448 1,279,153
Other Tax Debt 60,772 155,208 155,208 103,786 103,786 103,786
Total $2,684,505 $3,849,289 $3,087,623 $2,188,001 $2,790,453 $3,805,263
Summary of Debt Service Funds
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
206
General Obligation
Principal $8,275 $100,000 $100,000 $110,000 $100,000 $150,000
Interest 375,732 740,333 740,333 397,562 540,609 701,760
Issuance Cost 144,011 00000
Paying Agent Fees 300 0 0 300 300 1,000
Total $528,318 $840,333 $840,333 $507,862 $640,909 $852,760
Revenue Bonds
Principal $0 $0 $0 $0 $0 $0
Interest 47,06300000
Interest 000000
Paying Agent Fees 000000
Total $47,063 $0 $0 $0 $0 $0
Refunding Bonds
Principal $336,769 $373,901 $373,901 $338,901 $348,901 $350,000
Interest 0 97,428 97,428 20,206 75,804 104,274
Paying Agent Fees 00003000
Total $336,769 $471,329 $471,329 $359,107 $425,005 $454,274
Other Tax Debt
Principal $59,498 $138,915 $138,915 $100,644 $100,644 $95,496
Interest 1,274 16,293 16,293 3,142 3,142 8,290
Paying Agent Fees 000000
Total $60,772 $155,208 $155,208 $103,786 $103,786 $103,786
Total Tax Debt
Service Fund $972,922 $1,466,870 $1,466,870 $970,755 $1,169,700 $1,410,820
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
Tax Debt Service Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
207
R
RE N
Debt Service
General Fund
Account Listing
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
93-11 PRINCIPAL -2003 GO BONDS $0 $100,000 $100,000 $100,000 $100,000 $100,000
93-12 PRINCIPAL- 2005 GO BONDS 8,275 0 0 10,000 0 50,000
93-64 PRINCIPAL- 02 EFUND 336,769 338,901 338,901 338,901 338,901 340,000
96-65 PRINCIPAL- 05 REFUND 0 35,000 35,000 0 10,000 10,000
BOND AND GO PRINCIPAL $345,044 $473,901 $473,901 $448,901 $448,901 $500,000
93-89 PRINCIPAL- CH/PD AS/400 $0 $43,112 $43,112 $0 $0 $0
93-94 PRINCIPAL- CITYWIDE LAN 59,498 95,803 95,803 100,644 100,644 95,496
OTHER DEBT PRINCIPAL $59,498 $138,915 $138,915 $100,644 $100,644 $95,496
93-11 INTEREST-2003 GO BONDS $375,732 $372,983 $372,983 $187,866 $372,983 $367,484
93-12 INTEREST-2005 GO BONDS 0 367,350 367,350 209,696 167,626 334,276
93-64 INTEREST-02 FU D BONDS 47,063 33,719 33,719 20,206 33,735 20,343
93-65 INTEREST-05 REFUND BONDS 0 63,709 63,709 0 42,069 83,931
BOND AND GO INTEREST $422,795 $837,761 $837,761 $417,768 $616,413 $806,034
93-89 INTEREST- CH/PD AS/400 $0 $5,056 $5,056 $0 $0 $0
93-94 INTEREST- CITYWIDE LAN 1,274 11,237 11,237 3,142 3,142 8,290
OTHER DEBT INTEREST $1,274 $16,293 $16,293 $3,142 $3,142 $8,290
93-11 FISCAL FEES-03 GO BONDS $300 $0 $0 $0 $0 $0
93-12 FISCAL FEES-05 GO BONDS 0 0 0 300 300 500
93-12 ISSUE COSTS-05 GO BONDS 144,011 0 0 0 300 500
FISCAL AGENT FEES $144,311 $0 $0 $300 $600 $1,000
Total for TAX DEBT SERVICE
FUND
$972,922 $1,466,870 $1,466,870 $970,755 $1,169,700 $1,410,820
208
FY PRINCIPAL INTEREST TOTAL
2007 595,496 814,324 1,409,820
2008 929,555 781,632 1,711,187
2009 1,435,000 725,915 2,160,915
2010 1,510,000 658,006 2,168,006
2011 675,000 606,806 1,281,806
2012 705,000 576,318 1,281,318
2013 730,000 547,881 1,277,881
2014 755,000 518,229 1,273,229
2015 785,000 487,068 1,272,068
2016 815,000 454,347 1,269,347
2017 850,000 419,808 1,269,808
2018 885,000 383,286 1,268,286
2019 920,000 345,673 1,265,673
2020 960,000 306,828 1,266,828
2021 1,000,000 265,828 1,265,828
2022 1,045,000 222,745 1,267,745
2023 1,100,000 177,298 1,277,298
2024 1,140,000 129,514 1,269,514
2025 1,195,000 79,401 1,274,401
2026 1,240,000 26,836 1,266,836
TOTAL $19,270,052 $8,527,738 $27,797,790
Summary Schedule of Tax Debt Service to Maturity
Tax Debt Service Fund
209
Tax Debt Service Fund
FY PRINCIPAL INTEREST TOTAL
2007 340,000 20,343 360,343
2008 345,000 6,814 351,814
TOTAL $685,000 $27,156 $712,156
FY PRINCIPAL INTEREST TOTAL
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 $8,600,000 $4,402,001 $13,002,001
Schedule of 2002 Refund Bonds
By Maturity Date
Schedule of 2003 Permanent Improvement Bonds
By Maturity Date
210
Tax Debt Service Fund
FY PRINCIPAL INTEREST TOTAL
2007 50,000 334,276 384,276
2008 100,000 331,339 431,339
2009 295,000 322,698 617,698
2010 350,000 308,589 658,589
2011 365,000 292,948 657,948
2012 375,000 276,761 651,761
2013 385,000 260,136 645,136
2014 390,000 243,183 633,183
2015 400,000 225,901 625,901
2016 405,000 208,292 613,292
2017 420,000 190,245 610,245
2018 430,000 171,651 601,651
2019 440,000 153,445 593,445
2020 450,000 135,645 585,645
2021 465,000 117,113 582,113
2022 480,000 97,680 577,680
2023 500,000 77,280 577,280
2024 505,000 56,049 561,049
2025 525,000 34,161 559,161
2026 535,000 11,503 546,503
TOTAL $7,865,000 $3,848,893 $11,713,893
FY PRINCIPAL INTEREST TOTAL
2007 10,000 83,931 93,931
2008 235,000 78,641 313,641
2009 815,000 55,672 870,672
2010 865,000 18,922 883,922
TOTAL $1,925,000 $237,166 $2,162,166
Schedule of 2005 Refund Bonds
By Maturity Date
Schedule of 2005 General Obligation Bonds
By Maturity Date
211
Tax Debt Service Fund
FY PRINCIPAL INTEREST TOTAL
2007 95,496 8,290 103,786
2008 99,555 4,231 103,786
TOTAL $195,052 $12,521 $207,573
Estimated Obligations Under Capital Leases
212
Revenue Bonds
Principal $140,000 $150,000 $150,000 $150,000 $150,000 $160,000
Interest 763,479 1,516,114 754,448 379,762 754,448 1,117,153
Fiscal Agent Fees 2,000 3,000 3,000 1,000 3,000 2,000
Issuance Costs1,00000000
Total $906,479 $1,669,114 $907,448 $530,762 $907,448 $1,279,153
Certificates of Obligation
Principal $155,000 $190,000 $190,000 $190,000 $190,000 $230,000
Interest 134,027 20,826 20,826 12,691 20,826 8,960
Fiscal Agent Fees 500 1,000 1,000 0 500 2,000
Issuance Costs 500 0 0 500 500 0
Total $290,027 $211,826 $211,826 $203,191 $211,826 $240,960
Refunding Bonds
Principal $453,230 $456,099 $456,099 $456,099 $456,099 $500,000
Interest 61,847 45,380 45,380 27,194 45,380 374,330
Fiscal Agent Fees 000000
Issuance Costs 000000
Total $515,077 $501,479 $501,479 $483,293 $501,479 $874,330
Debt Service
Fund $1,711,583 $2,382,419 $1,620,753 $1,217,246 $1,620,753 $2,394,443
Water and Sewer Debt Service Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
213
92-23 PRINICIPAL-95 CO $155,000 $190,000 $190,000 $190,000 $190,000 $230,000
93-43 PRINICIPAL-99 W/S BONDS 50,000 50,000 50,000 50,000 50,000 50,000
93-44 PRINICIPAL-00 W/S BONDS 40,000 50,000 50,000 50,000 50,000 60,000
93-64 PRINCIPAL-01 W/S BONDS 50,000 50,000 50,000 50,000 50,000 50,000
93-64 PRINCIPAL-02 REFUND BONDS 453,230 456,099 456,099 456,099 456,099 460,000
BOND AND GO PRINCIPAL $748,230 $796,099 $796,099 $796,099 $796,099 $850,000
93-66 PRINICPAL-06 REFUND BONDS $0 $0 $0 $0 $0 $40,000
OTHER DEBT PRINICPAL $0 $0 $0 $0 $0 $40,000
93-23 INTEREST-95 CO $134,027 $20,826 $20,826 $12,691 $20,826 $8,960
93-43 INTEREST-99 W/S BONDS 249,255 245,910 245,910 123,868 245,910 9,125
93-44 INTEREST-00 W/S BONDS 206,968 204,260 204,260 102,943 204,260 13,650
93-45 INTEREST-01 W/S BONDS 307,256 304,278 304,278 152,951 304,278 301,028
93-49 INTEREST- 06 W/S BONDS 0 761,666 0 0 0 793,350
93-64 INTEREST-02 REFUND BONDS 61,847 45,380 45,380 27,194 45,380 27,255
BOND AND GO INTEREST $959,353 $1,582,320 $820,654 $419,647 $820,654 $1,153,368
93-49 INTEREST-06 W/S BONDS $0 $0 $0 $0 $0 $347,075
OTHER DEBT INTEREST $0 $0 $0 $0 $0 $347,075
93-43 FISCAL FEES-99 W/S BONDS $0 $1,000 $1,000 $0 $1,000 $0
93-44 FISCAL FEES-00 W/S BONDS 1,000 1,000 1,000 1,000 1,000 1,000
93-45 FISCAL FEES-01 W/S 1,000 1,000 1,000 0 1,000 1,000
94-23 FISCAL FEES-95 CO 500 1,000 1,000 0 500 2,000
FISCAL AGENT FEES $2,500 $4,000 $4,000 $1,000 $3,500 $4,000
93-23 ISSUE COSTS-95 CO $500 $0 $0 $500 $500 $0
93-43 ISSUE COSTS-99 W/S BONDS 1,000 0 0 0 0 0
ISSUE COSTS $1,500 $0 $0 $500 $500 $0
Total for W/S DEBT FUND $1,711,583 $2,382,419 $1,620,753 $1,217,246 $1,620,753 $2,394,443
Debt Service
Water and Sewer Fund
Account Listing
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
214
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2007 238,000 652,000 1,093,980 406,463 1,331,980 1,058,463 2,390,443
2008 218,123 511,877 1,080,745 380,992 1,298,868 892,869 2,191,738
2009 215,120 49,880 1,068,236 368,529 1,283,356 418,409 1,701,765
2010 222,620 42,380 1,055,739 366,201 1,278,359 408,581 1,686,940
2011 1,007,716 182,284 1,023,256 361,146 2,030,972 543,430 2,574,403
2012 1,049,989 195,011 973,053 352,657 2,023,042 547,668 2,570,710
2013 1,105,328 199,672 923,913 343,777 2,029,241 543,449 2,572,690
2014 1,156,928 208,072 871,998 334,602 2,028,925 542,675 2,571,600
2015 1,213,758 216,242 817,347 325,055 2,031,106 541,297 2,572,403
2016 1,278,047 221,953 759,628 315,196 2,037,675 537,149 2,574,824
2017 1,337,778 232,222 698,753 304,977 2,036,531 537,199 2,573,730
2018 1,403,328 241,672 634,528 294,314 2,037,856 535,987 2,573,843
2019 1,470,747 249,253 566,874 283,269 2,037,621 532,522 2,570,143
2020 1,373,215 431,785 499,722 267,945 1,872,937 699,730 2,572,668
2021 1,393,822 426,178 433,799 248,641 1,827,621 674,819 2,502,440
2022 870,362 519,638 380,815 227,360 1,251,177 746,998 1,998,175
2023 911,063 543,937 340,733 203,430 1,251,796 747,367 1,999,163
2024 951,763 568,237 298,819 178,406 1,250,582 746,643 1,997,225
2025 995,594 594,406 255,004 152,246 1,250,598 746,652 1,997,250
2026 1,042,556 622,444 209,145 124,867 1,251,702 747,311 1,999,013
2027 1,089,518 650,482 161,174 96,226 1,250,692 746,708 1,997,400
2028 1,139,611 680,389 111,018 66,282 1,250,629 746,671 1,997,300
2029 1,192,835 712,165 58,538 34,949 1,251,373 747,115 1,998,488
2030 704,430 420,570 15,850 9,463 720,280 430,033 1,150,313
TOTAL $23,582,251 $9,372,749 $14,332,667 $6,046,994 $37,914,918 $15,419,743 $53,334,661
Water and Sewer Revenue Debt Service
Summary Schedule of Revenue Debt Service to Maturity
215
Water and Sewer Revenue Debt Service
28% 72%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2007 64,400 165,600 2,509 6,451 66,909 172,051 238,960
2008 32,000 18,000 385 990 32,385 18,990 51,375
TOTAL $96,400 $183,600 $2,894 $7,441 $99,294 $191,041 $290,335
64% 36% 64% 36%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2007 32,000 18,000 5,840 3,285 37,840 21,285 59,125
2008 32,000 18,000 3,504 1,971 35,504 19,971 55,475
2009 32,000 18,000 1,168 657 33,168 18,657 51,825
TOTAL $96,000 $54,000 $10,512 $5,913 $106,512 $59,913 $166,425
Schedule of 1999 Waterworks and Sewer System
Revenue Bonds by Maturity Date
Schedule of 1995 Certificates of Obligation by Maturity Date
216
Water and Sewer Revenue Debt Service
100%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2007 60,000 - 13,650 - 73,650 - 73,650
2008 60,000 - 9,750 - 69,750 - 69,750
2009 60,000 - 5,850 - 65,850 - 65,850
2010 60,000 - 1,950 - 61,950 - 61,950
TOTAL $240,000 $0 $31,200 $0 $271,200 $0 $271,200
100%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
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 $6,000,000 $0 $2,926,599 $0 $8,926,599 $0 $8,926,599
Revenue Bonds by Maturity Date
Schedule of 2001 Waterworks and Sewer System
Schedule of 2000 Waterworks and Sewer System
Revenue Bonds by Maturity Date
217
Water and Sewer Revenue Debt Service
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2007 - 460,000 - 27,255 - 487,255 487,255
2008 - 460,000 - 9,085 - 469,085 469,085
TOTAL $0 $920,000 $0 $36,340 $0 $956,340 $956,340
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2007 - - 496,764 296,586 496,764 296,586 793,350
2008 12,523 7,477 496,482 296,418 509,005 303,895 812,900
2009 37,570 22,430 495,355 295,745 532,925 318,175 851,100
2010 37,570 22,430 493,665 294,735 531,234 317,166 848,400
2011 62,616 37,384 491,410 293,390 554,026 330,774 884,800
2012 75,139 44,861 488,311 291,539 563,450 336,400 899,850
2013 68,878 41,122 485,071 289,605 553,948 330,727 884,675
2014 68,878 41,122 481,971 287,754 550,849 328,876 879,725
2015 72,008 42,992 478,801 285,861 550,809 328,853 879,663
2016 65,747 39,253 475,702 284,011 541,448 323,264 864,713
2017 68,878 41,122 472,673 282,202 541,550 323,325 864,875
2018 68,878 41,122 469,573 280,352 538,451 321,474 859,925
2019 65,747 39,253 466,544 278,544 532,291 317,797 850,088
2020 723,215 431,785 448,792 267,945 1,172,007 699,730 1,871,738
2021 713,822 426,178 416,459 248,641 1,130,281 674,819 1,805,100
2022 870,362 519,638 380,815 227,360 1,251,177 746,998 1,998,175
2023 911,063 543,937 340,733 203,430 1,251,796 747,367 1,999,163
2024 951,763 568,237 298,819 178,406 1,250,582 746,643 1,997,225
2025 995,594 594,406 255,004 152,246 1,250,598 746,652 1,997,250
2026 1,042,556 622,444 209,145 124,867 1,251,702 747,311 1,999,013
2027 1,089,518 650,482 161,174 96,226 1,250,692 746,708 1,997,400
2028 1,139,611 680,389 111,018 66,282 1,250,629 746,671 1,997,300
2029 1,192,835 712,165 58,538 34,949 1,251,373 747,115 1,998,488
2030 704,430 420,570 15,850 9,463 720,280 430,033 1,150,313
TOTAL $11,039,201 $6,590,799 $8,988,668 $5,366,557 $20,027,869 $11,957,357 $31,985,225
Schedule of 2006 Refund Bonds by Maturity Date
Schedule of 2002 Refund Bonds by Maturity Date
218
Water and Sewer Revenue Debt Service
79% 21%
WATER SEWER WATER SEWER WATER SEWER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2007 31,600 8,400 274,189 72,886 305,789 81,286 387,075
2008 31,600 8,400 272,846 72,529 304,446 80,929 385,375
2009 35,550 9,450 271,335 72,127 306,885 81,577 388,463
2010 75,050 19,950 268,847 71,466 343,897 91,416 435,313
2011 545,100 144,900 254,894 67,757 799,994 212,657 1,012,650
2012 564,850 150,150 229,920 61,118 794,770 211,268 1,006,038
2013 596,450 158,550 203,790 54,172 800,240 212,722 1,012,963
2014 628,050 166,950 176,239 46,848 804,289 213,798 1,018,088
2015 651,750 173,250 147,444 39,194 799,194 212,444 1,011,638
2016 687,300 182,700 117,315 31,185 804,615 213,885 1,018,500
2017 718,900 191,100 85,676 22,775 804,576 213,875 1,018,450
2018 754,450 200,550 52,525 13,962 806,975 214,512 1,021,488
2019 790,000 210,000 17,775 4,725 807,775 214,725 1,022,500
TOTAL $6,110,650 $1,624,350 $2,372,795 $630,743 $8,483,445 $2,255,093 $10,738,538
Revenue Bonds by Maturity Date
Estimated Schedule of 2006 Refunding Bonds
219
Appendix A
Budget and Tax Ordinances
220
221
222
223
224
225
06-07
PROPOSED
BUDGET
REVENUES
Taxes 16,237,657
Charges for Services 9,210,100
Permits and Licenses 506,200
Fines 949,708
Intergovernmental Revenues 231,576
Interest 495,367
Vehicle Lease Reimbursements 420,770
Miscellaneous Receipts 455,650
TOTAL REVENUES 28,507,028
EXPENDITURES
General Government 3,997,650
Public Safety 7,351,114
Community Development 1,188,627
Public Works 5,817,615
Community Services 3,118,789
Vehicle Replacement Fund 416,985
Capital Improvements 1,546,822
Debt Service 3,885,835
TOTAL EXPENDITURES 27,323,437
REVENUES OVER (UNDER) EXPENDITURES 1,183,591
BEGINNING FUND BALANCE 15,186,898
ENDING FUND BALANCE 16,370,489 *
*Reserved or Designated Funds 6,023,647
*Operating Reserves 6,246,155
*Undesignated Funds 4,100,687
CITY OF FRIENDSWOOD
FISCAL YEAR 2006-2007
PROPOSED BUDGET SUMMARY
226
Appendix B
Personnel Schedule
227
FY 05
Actual
FY06
Budget
FY07
Base
Budget
FY07
SR
FY07
Adopted
4.50 4.50 4.50 0.00 4.50
1.00 1.00 1.00 0.00 1.00
5.50 5.50 5.50 0.00 5.50
3.00 3.00 3.00 0.00 3.00
1.00 2.00 2.00 0.00 2.00
4.00 5.00 5.00 0.00 5.00
7.44 7.44 7.44 0.00 7.44
3.00 3.00 3.00 0.00 3.00
5.00 6.37 6.37 0.00 6.37
5.00 5.00 5.00 0.00 5.00
0.50 0.50 0.50 0.00 1.00
0.50 0.50 0.50 0.00 0.00
3.00 3.00 3.00 0.00 3.00
Total Administrative Services 24.44 25.81 25.81 0.00 25.81
4.33 4.00 4.00 0.00 4.00
12.68 12.68 12.68 1.00 13.68
38.06 40.38 40.38 1.50 41.88
1.00 1.00 1.00 0.00 1.00
11.00 11.00 11.00 0.00 11.00
3.00 3.00 3.00 0.00 3.00
Total Police 70.07 72.06 72.06 2.50 74.56
3.50 3.50 3.50 1.00 4.50
1.00 1.00 1.00 0.00 1.00
4.50 4.50 4.50 1.00 5.50
8.85 0.00 0.00 0.00 0.00
8.85 0.00 0.00 0.00 0.00
2.00 2.00 0.00 0.00 0.00
2.00 2.00 2.00 0.00 2.00
2.00 2.00 2.00 0.00 2.00
1.00 1.00 1.00 0.00 1.00
2.00 2.00 2.00 0.00 2.00
6.00 6.00 6.00 0.00 6.00
1.00 1.00 1.00 0.00 1.00
1.00 2.00 2.00 0.00 2.00
1.00 1.00 1.00 0.00 1.00
18.00 19.00 17.00 0.00 17.00
0.00 0.00 2.00 0.00 2.00
2.00 2.00 1.00 0.00 1.00
8.00 8.00 8.00 0.00 8.00
4.00 4.00 4.00 2.00 6.00
8.00 9.00 9.00 0.00 9.00
8.00 8.00 8.00 0.00 8.00
2.00 2.00 2.00 0.00 2.00
32.00 33.00 34.00 2.00 36.00
2.00 2.00 2.00 0.00 2.00
Administration
Economic Development
Personnel By Department
Three Year Comparison
Total City Manager
Municipal Clerk
Records Management
Total City Secretary
Engineering- General Fund
Finance -Water and Sewer Fund
Municipal Court
Human Resources
Risk Management- General Fund
Risk Management - Water and Sewer Fund
Information Technology
Administration
Administration
Total FVFD
Finance -General Fund
Fire City Administration
Animal Control
Communications
Patrol
DOT Patrol
Criminal Investigations
Administration
Planning and Zoning
Emergency Management
Total Fire Marshal
CD/PW Administration
Projects- General Fund
Projects- Water and Sewer Funds
Total Community Development
Engineering-Water and Sewer Funds
Inspection
Code Enforcement
Administration- General Fund
Administration- Water and Sewer Fund
Street Operations
Drainage Operations
Water Operations
Sewer Operations
Utility Customer Service
Total Public Works
Administration
228
FY 05
Actual
FY06
Budget
FY07
Base
Budget
FY07
SR
FY07
Adopted
Personnel By Department
Three Year Comparison
13.93 14.51 14.51 0.00 14.51
6.00 6.00 7.00 1.00 8.00
7.50 7.50 7.50 0.00 7.50
1.00 1.00 0.00 0.00 0.00
30.43 31.01 31.01 1.00 32.01
197.79 195.88 194.88 6.50 201.38
188.94 195.88 194.88 6.50 201.38
Recreation Programs
Parks Operations
Facility Operations
Total Community Services
Total Personnel (not including FVFD)
Total Personnel (including FVFD)
Library
229
Grade Job Title Pay Period Min Mid Max
Hourly $7.2615 $9.2575 $11.6579
Bi-Weekly $580.92 $740.60 $932.63
Monthly $1,259 $1,605 $2,021
Annually $15,104 $19,256 $24,248
Hourly $7.6436 $9.7446 $12.2715
Bi-Weekly $611.49 $779.57 $981.72
Monthly $1,325 $1,689 $2,127
Annually $15,899 $20,269 $25,525
Hourly $8.0255 $10.2326 $12.8857
Bi-Weekly $642.04 $818.61 $1,030.86
Monthly $1,391 $1,774 $2,234
Annually $16,693 $21,284 $26,802
Hourly $8.4264 $10.7447 $13.5300
Bi-Weekly $674.11 $859.58 $1,082.40
Monthly $1,461 $1,862 $2,345
Annually $17,527 $22,349 $28,142
Hourly $8.8485 $11.2807 $14.2070
Bi-Weekly $707.88 $902.46 $1,136.56
Monthly $1,534 $1,955 $2,463
Annually $18,405 $23,464 $29,551
Laborer Hourly $9.2906 $11.8446 $14.9166
Street Sign Technician Bi-Weekly $743.25 $947.57 $1,193.33
Utility Maintenance Worker I Monthly $1,610 $2,053 $2,586
Engineering Aide Annually $19,324 $24,637 $31,027
School Crossing Guard (Part-time)
Clerk II (Library Part-time)
Recreation Aide/Senior Center
Receptionist
Animal Control Officer Hourly $9.7544 $12.4372 $15.6623
Inter-Library Loan Assistant Bi-Weekly $780.35 $994.98 $1,252.98
Clerk III Monthly $1,691 $2,156 $2,715
Administrative Secretary I Annually $20,289 $25,869 $32,578
Meter Reader Technician
Central Cashier
Hourly $10.2436 $13.0602 $16.4456
Utility Maintenance Worker II Bi-Weekly $819.49 $1,044.82 $1,315.65
Administrative Secretary II Monthly $1,776 $2,264 $2,851
Library Associate - Children's Section Annually $21,307 $27,165 $34,207
Human Resource Assistant Hourly $10.7542 $13.7131 $17.2680
Accounting Assistant Bi-Weekly $860.34 $1,097.05 $1,381.44
Administrative Secretary III Monthly $1,864 $2,377 $2,993
Water/Wastewater Operator I Annually $22,369 $28,523 $35,917
Library Associate
Hourly $11.2928 $14.3974 $18.1306
Truck Driver Bi-Weekly $903.42 $1,151.79 $1,450.45
Equipment Operator Public Works Monthly $1,957 $2,496 $3,143
Water/Wastewater Operator II Annually $23,489 $29,947 $37,712
Animal Control Officer II Hourly $11.8566 $15.1177 $19.0367
Communications Operator I Bi-Weekly $948.53 $1,209.42 $1,522.94
Communications Operator I part-time Monthly $2,055 $2,620 $3,300
Library Sr. Secretary/Associate Annually $24,662 $31,445 $39,596
Senior Sign Technician
Personnel Classification By Position
Non-Police
VOE Student
Transportation Driver part-time
Clerk I
Page (Part-time)
10
12
11
3
2
7
9
6
5
4
8
230
Grade Job Title Pay Period Min Mid Max
Hourly $12.4277 $15.8731 $19.9883
Bi-Weekly $994.22 $1,269.85 $1,599.06
Mechanic Monthly $2,154 $2,751 $3,465
Associate Librarian-Children Annually $25,850 $33,016 $41,576
Circulation Manager Hourly $13.0710 $16.6670 $20.9882
Accountant Bi-Weekly $1,045.68 $1,333.36 $1,679.06
Communications Operator II Monthly $2,266 $2,889 $3,638
Engineering Tech I Annually $27,188 $34,667 $43,655
Information Technologist - Library
Reference Librarian Hourly $13.7263 $17.5019 $22.0376
Code Enforcement Officer Bi-Weekly $1,098.10 $1,400.15 $1,763.01
Administrative Secretary IV Monthly $2,379 $3,034 $3,820
Benefit Specialist Annually $28,551 $36,404 $45,838
Maintenance Operations Coordinator Hourly $14.4118 $18.3753 $23.1385
Senior Public Works Specialist Bi-Weekly $1,152.94 $1,470.02 $1,851.08
Building Inspector Monthly $2,498 $3,185 $4,011
Crime Victim Liaison Annually $29,977 $38,221 $48,128
Development Coordinator
Senior Program Manager
Executive Secretary Hourly $15.1334 $19.2945 $24.7055
Fire Captain Bi-Weekly $1,210.67 $1,543.56 $1,976.44
Fire Inspector Monthly $2,623 $3,344 $4,282
Project Manager Annually $31,477 $40,133 $51,387
Deputy Fire Marshal
Engineering Technician II
Warrant Officer/Bailiff
Development Coordinator
Hourly $15.8896 $20.2594 $25.5111
Bi-Weekly $1,271.17 $1,620.75 $2,040.89
Senior Accountant Monthly $2,754 $3,512 $4,422
Court Administrator Annually $33,050 $42,140 $53,063
Recreation Coordinator Hourly $16.6837 $21.2715 $26.7860
Safety & Training Coordinator Bi-Weekly $1,334.70 $1,701.72 $2,142.88
Streets & Drainage Superintendent Monthly $2,892 $3,687 $4,643
Water & Wastewater Superintendent Annually $34,702 $44,245 $55,715
Utility Maintenance Superintendent
Parks & Building Maint. Super.
Planner
Assistant Accounting Supervisor
Information Technology Support Specialist
Hourly $17.5170 $22.3351 $28.1260
Building Official Bi-Weekly $1,401.36 $1,786.81 $2,250.08
Assistant to the Director Monthly $3,036 $3,871 $4,875
Annually $36,435 $46,457 $58,502
Hourly $18.3945 $23.4512 $29.5326
Human Resources/Risk Coordinator Bi-Weekly $1,471.56 $1,876.10 $2,362.61
Accounting & Utility Billing Supervisor Monthly $3,188 $4,065 $5,119
Capital Projects Coordinator Annually $38,261 $48,778 $61,428
Hourly $19.3131 $25.7605 $31.0091
Bi-Weekly $1,545.05 $2,060.84 $2,480.73
Budget Manager Monthly $3,348 $4,465 $5,375
Public Safety Info Manager Annually $40,171 $53,582 $64,499
Hourly $20.2788 $25.8566 $32.5587
Bi-Weekly $1,622.30 $2,068.53 $2,604.70
Assistant Public Works Director Monthly $3,515 $4,482 $5,644
Library Services Director Annually $42,180 $53,782 $67,722
19
14
16
18
15
13
17
23
22
21
20
231
Grade Job Title Pay Period Min Mid Max
Hourly $21.2927 $27.1494 $34.1867
Bi-Weekly $1,703.42 $2,171.95 $2,734.94
Economic Development Coordinator Monthly $3,691 $4,706 $5,926
Annually $44,289 $56,471 $71,108
Hourly $22.3573 $28.5068 $35.8960
Bi-Weekly $1,788.58 $2,280.54 $2,871.68
Monthly $3,875 $4,941 $6,222
Annually $46,503 $59,294 $74,664
Hourly $23.4753 $32.0705 $37.6908
Deputy Dir. Administrative Services Bi-Weekly $1,878.02 $2,565.64 $3,015.26
Deputy Dir. Community Development Monthly $4,069 $5,559 $6,533
Deputy Dir. Public Works Annually $48,829 $66,707 $78,397
Hourly $24.6490 $33.6740 $39.5754
Bi-Weekly $1,971.92 $2,693.92 $3,166.03
Information Technology Manager Monthly $4,272 $5,837 $6,860
Annually $51,270 $70,042 $82,317
26
25
24
27
232
Grade Job Title Pay Period Min Mid Max
2 Peace Officer I Hourly $17.3077 $18.8144 $21.6346
(Basic) Bi-Weekly $1,384.62 $1,505.15 $1,730.77
Monthly $3,000 $3,261 $3,750
Annually $36,000 $39,134 $45,000
3 Peace Officer II Hourly $18.1731 $21.4683 $27.4836
(Intermediate) Bi-Weekly $1,453.85 $1,717.46 $2,198.69
(Detective) Monthly $3,150 $3,721 $4,764
Annually $37,800 $44,654 $57,166
4 Peace Officer III Hourly $19.0817 $22.5417 $28.8578
(Advanced) Bi-Weekly $1,526.54 $1,803.34 $2,308.62
Monthly $3,308 $3,907 $5,002
Annually $39,690 $46,887 $60,024
5 Corporal Hourly $20.0358 $23.6688 $30.3007
Assistant Fire Marshal Bi-Weekly $1,602.87 $1,893.50 $2,424.05
Monthly $3,473 $4,103 $5,252
Annually $41,675 $49,231 $63,025
6 Sergeant Hourly $21.0376 $24.8522 $31.8157
Bi-Weekly $1,683.01 $1,988.18 $2,545.26
Monthly $3,647 $4,308 $5,515
Annually $43,758 $51,693 $66,177
7 Hourly $22.0895 $26.0949 $33.4065
Bi-Weekly $1,767.16 $2,087.59 $2,672.52
Monthly $3,829 $4,523 $5,790
Annually $45,946 $54,277 $69,485
8 Hourly $21.0376 $27.3996 $33.4065
Bi-Weekly $1,683.01 $2,191.97 $2,672.52
Monthly $3,647 $4,749 $5,790
Annually $43,758 $56,991 $69,485
9 Lieutenant Hourly $22.0895 $28.7696 $35.0768
Bi-Weekly $1,767.16 $2,301.57 $2,806.14
Monthly $3,829 $4,987 $6,080
Annually $45,946 $59,841 $72,960
10 Commander Hourly $23.1940 $30.2081 $36.8307
Bi-Weekly $1,855.52 $2,416.64 $2,946.45
Monthly $4,020 $5,236 $6,384
Annually $48,243 $62,833 $76,608
11 Hourly $24.3537 $31.7185 $38.6722
Bi-Weekly $1,948.29 $2,537.48 $3,093.77
Monthly $4,221 $5,498 $6,703
Annually $50,656 $65,974 $80,438
12 Deputy Chief Hourly $25.5714 $33.3044 $40.6058
Bi-Weekly $2,045.71 $2,664.35 $3,248.46
Monthly $4,432 $5,773 $7,038
Annually $53,188 $69,273 $84,460
Personnel Classification By Position
Police
233
Appendix C
Supplemental Requests and Forces at Work
234
Supplemental Requests and Forces at Work Included
in the FY07 Budget
235
OUTSIDE
ONE TIME ONGOING REVENUE NET
DEPT DESCRIPTION COSTS COSTS TOTAL SOURCES TOTAL
ALL Fuel Increase 027,572 27,572 0 27,572
ALL Health Insurance premium increase 058,014 58,014 0 58,014
FAW Total $0 $85,586 $85,586 $0 $85,586
FMO EPMG Grant 42,665 0 42,665 42,665 0
FMO LEOSE Grant 818 0 818 818 0
Police Crime Victim Liaison (1.0 FTE)059,476 59,476 47,600 11,876
Police STEP Grant 29,596 0 29,596 24,372 5,224
Grant/Other Sources Funding Total $73,079 $59,476 $132,555 $115,455 $17,100
CSO Services for Charter Election/publications 2,500 0 2,500 0 2,500
CSO New records storage rental & shelving 17,640 960 18,600 0 18,600
CSO Four eslates 12,000 0 12,000 0 12,000
CSO Wage Increase for Election Workers 01,980 1,980 0 1,980
CSO Customer service/security counter 4,000 0 4,000 0 4,000
CMO Camera/editing equipment 2,500 0 2,500 0 2,500
CMO Consultant-streetscaping 15,000 0 15,000 0 15,000
CMO BAHEP- Add 2nd Councilmember 1,500 0 1,500 0 1,500
ASO Day court 010,997 10,997 0 10,997
ASO AS400 Upgrade 134,400 0 134,400 0 134,400
Police Peace Officer (1.0 FTE)45,661 67,737 113,398 0 113,398
Police K9 Unit Supplies 09,524 9,524 0 9,524
Police Records Clerk (1.0 FTE)125 50,629 50,754 0 50,754
Police Public Safety Officer (0.5 FTE)255 21,021 21,276 0 21,276
Police Peace Officers (3.0 FTEs)00 00 0
Police PSB-furniture and fixtures 140,000 0 140,000 0 140,000
Police PSB-telephone system 60,000 0 60,000 0 60,000
Police PSB-Records Retention Storage 28,000 0 28,000 0 28,000
Police PSB-Digital Booking 50,000 0 50,000 0 50,000
FVFD Wage Increase for Day Crew 015,600 15,600 0 15,600
FVFD Day crew personal protective equipment 010,000 10,000 0 10,000
FVFD Market salary increase for Captain 8,000 8,000 0 8,000
FVFD Convert current P/T paramedic position 013,000 13,000 0 13,000
FVFD Increase cost of drugs & supplies 08,000 8,000 0 8,000
FMO Overtime 06,136 6,136 0 6,136
FMO Fire Inspection Services 055,000 55,000 0 55,000
PW Street and Sidewalk Improvements 0 800,000 800,000 0 800,000
PW Drainage Mowing Crew 90,000 78,061 168,061 0 168,061
CS Remodel Reception Counter in City Hall 9,800 0 9,800 0 9,800
CS Laborer (1.0 FTE)037,047 37,047 0 37,047
CS Demolish PSB and Annex 30,000 0 30,000 0 30,000
CS Replace existing playground 60,000 0 60,000 15,000 45,000
CS Equipment Truck 40,300 0 40,300 0 40,300
CS 20 Picnic Tables 13,000 0 13,000 0 13,000
CS Three round Picnic Tables 1,700 0 1,700 0 1,700
CS Replace 1/4 carpet at City Hall 20,000 0 20,000 0 20,000
CS Six metal trash receptacles 2,100 0 2,100 0 2,100
CS Chemical Pool Service Maintenance 04,320 4,320 0 4,320
CS Automatic entry gate at Centennial 12,000 0 12,000 0 12,000
CS Drinking fountain 1,700 0 1,700 0 1,700
CS Replace Tennis Court fencing 10,200 0 10,200 0 10,200
CS Self Checkout Unit 15,000 0 15,000 0 15,000
CS Resurface restroom floor 2,000 0 2,000 0 2,000
CS Cameras for Centennial Park 7,578 0 7,578 0 7,578
CS Shutters for City Hall 7,500 0 7,500 0 7,500
CS Replace 30" walk behind mower 3,500 0 3,500 0 3,500
Parking for City Hall 100,000 0 100,000 0 100,000
General Fund Total $1,013,038 $1,343,074 $2,356,112 $130,455 $2,225,657
CID Intel Analyst Contribution 5,000 0 5,000 0 5,000
Police Investigation Fund $5,000 $0 $5,000 $0 $5,000
FY07 ADOPTED SUPPLEMENTAL REQUESTS
236
OUTSIDE
ONE TIME ONGOING REVENUE NET
DEPT DESCRIPTION COSTS COSTS TOTAL SOURCES TOTAL
FY07 ADOPTED SUPPLEMENTAL REQUESTS
ASO Imaging System 51,740 2,140 53,880 0 53,880
Court Technology/Security Fund $51,740 $2,140 $53,880 $0 $53,880
CDD GIS Initiative Phase II $21,400 $3,600 $25,000 0 25,000
Community Development $21,400 $3,600 $25,000 $0 $25,000
Water New Mower 14,000 0 14,000 0 14,000
Water Modeling 15,000 0 15,000 0 15,000
Water Purchased Water 051,000 51,000 0 51,000
Sewer Sanitary Sewer Rehab 0 300,000 300,000 0 300,000
Sewer Inspection Camera 24,500 0 24,500 0 24,500
Sewer Blackhawk WW Operations Contract 071,000 71,000 0 71,000
Public Works $53,500 $422,000 $475,500 $0 $475,500
ALL Fuel Increase 08,430 8,430 0 8,430
ALL Electricity 061,765 61,765 0 61,765
ALL Health Insurance premium increase 07,640 7,640 0 7,640
Water and Sewer Fund $74,900 $503,435 $578,335 $0 $578,335
237
Supplemental Requests and Forces at Work Not
Included in the FY07 Budget
238
OUTSIDE
ONE TIME ONGOING REVENUE NET
DEPT DESCRIPTION COSTS COSTS TOTAL SOURCES TOTAL
PW Mowing Contract 042,500 42,500 0 42,500
CMO TIRZ Analysis 85,000 0 85,000 0 85,000
CMO Citizens Survey 12,000 0 12,000 0 12,000
CMO Media Technician (0.5 FTE)025,000 25,000 0 25,000
FVFD Stipends for volunteer medics 028,080 28,080 0 28,080
FVFD Stipends for volunteer firefighters 021,000 21,000 0 21,000
FVFD New Engine for Fire Station #4 375,000 0 375,000 0 375,000
FVFD Additional P/T Paramedic position 042,120 42,120 0 42,120
FVFD Fire training field improvements 100,000 0 100,000 0 100,000
CS Replace existing shelter and BBQ 150,000 0 150,000 0 150,000
General Fund Total $625,000 $91,200 $716,200 $0 $716,200
CMO Burying phone lines along W side FM518 141,000 0 141,000 0 141,000
CMO Burying power lines along E side of FM518 4,300,000 0 4,300,000 0 4,300,000
CMO Upgrade wooden poles to concrete E side E 630,000 0 630,000 0 630,000
FMO 4 emergency warning sirens 120,000 0 120,000 0 120,000
Police In-Car Video Conv VHS to digital format 130,000 0 130,000 0 130,000
Police Crimes/CAD/Booking software upgrade 350,000 0 350,000 0 350,000
Police Phase II (14,000 sq ft @$280 sq ft)3,920,000 0 3,920,000 0 3,920,000
Police Animal Control Facility (7,500 sq ft)1,125,000 0 1,125,000 0 1,125,000
Police Mobile Refresh 110,000 0 110,000 0 110,000
Police PSB-Recording Equipment 54,544 0 54,544 0 54,544
Police PSB-Radio Consoles ,housing equip 24,500 0 24,500 0 24,500
CDD Mustang Drive storm drainage 733,390 0 733,390 0 733,390
CS Library Expansion 1,832,000 0 1,832,000 0 1,832,000
CS Basketball Pavilion at Centennial Park 450,000 0 450,000 0 450,000
CS Parking at Centennial Park 275,000 0 275,000 0 275,000
CS Change soccer to football fields @ Centennia 170,000 0 170,000 0 170,000
Future General Fund Impacts $14,365,434 $0 $14,365,434 $0 $14,365,434
FY07 SUPPLEMENTAL REQUESTS (not included in the Budget)
239
Appendix D
Revenue Schedule
240
Account Description
Current Property Taxes 9,622,237 9,647,300 9,647,300 9,553,988 9,647,300 10,298,938
Delinquent Property Taxes 157,592 00000
P&I Property Taxes 116,190 00000
Sales Tax 3,199,136 2,800,000 2,800,000 1,761,938 3,252,890 3,359,100
TNMPCO Franchise 457,217 462,000 462,000 197,899 462,000 473,550
Centerpoint (HL&P) Franchise 138,999 136,000 136,000 61,492 136,000 136,000
Municipal Row Access Fee 187,621 182,500 182,500 96,821 179,500 164,250
Entex Franchise 93,052 85,000 85,000 103,834 103,834 95,000
TCI/AOL 253,166 225,000 225,000 141,077 250,000 250,000
IESI Franchise 46,405 40,000 40,000 20,734 40,000 40,000
Mixed Drink Tax 11,490 10,000 10,000 8,814 11,000 11,000
Taxes $14,283,107 $13,587,800 $13,587,800 $11,946,597 $14,082,524 $14,827,838
Wrecker Permits 45 50 50 45 45 45
Alcoholic Beverage Permit 2,853 3,000 3,000 2,760 2,760 2,750
Peddler Permits 25 00000
Noise Ordinance Permit 110 0 0 60 60 0
License Agree-Sheer Pleas 600 600 600 600 600 600
Pipeline Permits 300 600 600 0 600 0
Building Permits 269,574 267,000 267,000 194,840 253,650 275,000
Electric Permits 30,831 34,042 34,042 23,981 29,395 31,760
Plumbing Permits 27,667 30,625 30,625 20,614 27,818 29,040
Air Conditioning Permits 15,902 11,695 11,695 11,347 16,863 15,670
Plan Inspection Fees 130,214 127,065 127,065 96,645 125,687 134,850
Re Inspection Fees 825 3,123 3,123 375 375 980
Sign Permits 2,360 1,500 1,500 1,790 1,615 1,925
Banner Permit Fee 225 0 0 300 300 225
Animal Licenses 1,965 2,000 2,000 1,615 2,282 2,200
Electrical Licenses 11,359 10,000 10,000 6,895 7,631 11,155
Metricom Agreement 3,233 00000
Licenses and Permits $498,088 $491,300 $491,300 $361,867 $469,681 $506,200
Bureau of Justice Grants 52,652 0 0 8,081 8,081 0
FEMA Grants 0 0 0 236,106 236,106 0
Homeland Security Grants 521,102 156,000 161,209 5,199 5,199 0
Grants 76,239 00000
TX State Library Grants 5,136 5,500 6,432 6,432 6,432 0
Criminal Justice Division 153,123 55,250 55,250 -7,910 -7,910 47,600
Law Enforcement Training 5,108 4,923 4,923 5,350 5,350 818
Emergency Mgmt Division 43,655 42,665 42,665 10,666 42,665 42,665
TXDoT Grants 60,660 0 14,886 13,131 13,131 24,372
Friendswood ISD 42,960 103,694 103,694 19,200 103,694 103,067
Galveston Co Consol DD 1,600 00000
Clear Creek ISD 23,104 13,054 13,054 0 13,054 13,054
Intergovernmental Revenue $985,339 $381,086 $402,113 $296,255 $425,802 $231,576
Platt Fees 25,700 10,000 10,000 15,900 16,500 9,000
Rezoning Fees 3,300 1,000 1,000 1,500 1,200 900
Board of Adjustment Fees 0 300 300 400 400 200
Zoning Compliance Cert 540 200 200 2,330 2,300 1,000
Bid Spec Documents 1,715 1,000 1,000 1,380 1,380 1,300
Animal Cntrl/Shelter Fees 6,511 5,000 5,000 3,808 5,000 5,500
Tabulation Services 0 0 0 3,000 3,000 3,000
Mowing Services 650 700 700 2,500 2,500 1,000
Swimming Pool Fees 17,381 19,000 19,000 8,153 18,500 19,000
Sports Complex Fees 11,187 6,000 6,000 2,709 2,500 1,750
Old City Park Fees 250 100 100 650 400 400
Stevenson Park Fees 500 600 600 700 600 600
Pavilion Fees 2,700 2,100 2,100 1,455 2,450 2,500
Gazebo Fees 1,200 1,000 1,000 250 1,000 1,100
Leavesley Park Fees 16,272 15,000 15,000 12,335 16,500 16,500
Activity Building Fee 1,047 1,000 1,000 859 1,000 1,000
City Adm Fee-Rec Programs 140 100 100 90 100 150
League Fees-Adult Sftball 30,163 30,000 30,000 14,873 27,900 31,000
Summer Day Camp 41,845 40,000 40,000 21,583 40,000 43,000
Aerobic Class Fees 3,102 3,000 3,000 2,767 3,100 3,200
Library Use Fees 3,160 2,000 2,000 2,683 3,000 3,100
Revenue Schedule
General Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
241
Account Description
Revenue Schedule
General Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
July 1 Booth Fee 3,925 3,500 3,500 825 0 3,700
Fun Run Receipts/Donations 5,930 2,200 2,200 6,235 6,235 6,000
Lifeguard Cert Fees 0 0 0 520 520 0
Charges for Services $177,218 $143,800 $143,800 $107,505 $156,085 $154,900
Court Fines and Fees 48 0 0 24 0 0
Court Fines and Fees 735,748 621,901 621,901 501,219 665,491 632,217
Court Adm Fee (DDC)30,917 25,775 25,775 21,553 29,415 27,944
Warrntless Arrest (AF)46,803 37,147 37,147 28,976 40,424 38,403
Court Warntlss Arrst Fee (CAP)43,372 38,922 38,922 35,027 45,675 43,391
Child Safety Fee 6,100 4,331 4,331 7,247 7,472 7,098
Court Traffic Fee (TFC)22,247 17,291 17,291 14,053 26,122 24,816
Court Traffic Fee (LEOCE)33 0 0 30 62 59
Security Fee 29,538 0 0 18,414 25,626 0
Harris Co. Child Safety 7,881 6,726 6,726 5,252 7,821 7,430
Court Adm Fees 1,527 1,405 1,405 1,065 1,582 1,503
Court 10% TP 3,785 3,318 3,318 2,428 3,474 3,300
Court 40% TP 15,110 13,179 13,179 9,742 13,853 13,160
Technology Fund 39,337 3,900 3,900 24,560 34,098 0
State Traffic 11,057 7,704 7,704 7,004 7,877 7,483
Cons Court Cost 50,069 36,225 36,225 36,024 36,809 34,969
State DOT Court Fine 18,875 11,781 11,781 5,217 12,313 11,697
Library 43,230 39,500 39,500 24,049 39,105 39,500
Mowing Lien Revenues 745 0 0 1,909 879 0
Fines $1,106,423 $869,105 $869,105 $743,793 $998,098 $892,970
Investments 73,796 30,000 30,000 51,831 129,258 51,973
Texpool 19,539 42,500 42,500 71,860 71,860 57,488
Lone Star Invest Pool 14,010 42,500 42,500 39,091 39,091 31,273
MBIA 133,446 42,500 42,500 82,976 85,711 68,569
Checking Accounts 12,136 0 0 25,039 25,039 20,031
Liens 428 0 0 620 620 496
Marking Invest to Market -5,084 00000
Tower Rental Fee 0 3,233 3,233 21,813 24,053 19,242
Interest Revenues $248,271 $160,733 $160,733 $293,230 $375,632 $249,072
Miscellaneous Receipts -77 0 0 6,830 6,830 0
National Bicycle Registry 0 0 0 100 100
Administrative Fees 11,828 0 0 2,995 2,995 0
Refuse Administrative Fee 100,536 90,000 90,000 69,444 86,370 86,370
Miscellaneous Receipts 2,404 500 500 23,353 23,353 15,500
Return Check Fee 1,050 1,000 1,000 390 390 300
Suspense Account 91 00000
Reimbursements 0 0 0 148 148 0
Insurance 51,479 00000
PY Insurance Reimburse 6,496 0 0 34,345 34,345 0
Prior Period Expenditures 66,541 0 0 8,318 8,318 0
Developer Contributions 43,984 00000
Prior Year Revenue 19,304 00000
Agenda Subscription 75 00000
Documents 3,290 2,500 2,500 2,350 2,918 3,460
Vending Proceeds 0 0 0 74 74 75
Concession Stand Agreement 1,955 1,000 1,000 566 1,950 2,190
Library Copier 2,004 2,500 2,500 0 0 0
Donations 18,692 10,000 10,000 18,068 18,068 10,000
Mowing Vacant Lots 400 00000
Tower Rental Fee 30,135 00000
Metricom Inc Agreement 3,233 0 0 3,233 3,233 3,233
Miscellaneous Receipts $363,420 $107,500 $107,500 $170,214 $189,092 $121,128
Park Dedication Fund 160,000 00000
Hazard Mitigation Fund 000000
Tax Debt Service Fund 000000
Trsf from W/S Oper Fund 763,361 775,074 775,074 516,716 775,074 867,616
Sale of Fixed Assets 2,500 0 0 465 465 0
Other Financing Sources $925,861 $775,074 $775,074 $517,181 $775,539 $867,616
GENERAL FUND TOTAL $18,587,727 $16,516,398 $16,537,425 $14,436,642 $17,472,453 $17,851,300
242
Revenue Schedule
Police Seizure State
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
BudgetAccount Description
County $2,400 $0 $0 $1,878 $1,878 $0
Seized Revenues- County 4,093 0 0 0 0 0
Intergovernmental Revenues $6,493 $0 $1,878 $1,878 $0
Investments $11 $0 $0 $45 $45 $30
TexPool 3 0 0 57 57 38
Lone Star Invest Pool 1 0 0 35 35 23
MBIA 23 0 0 66 66 44
Checking Accounts 5 0 0 21 21 14
Interest Revenues $43 $0 $0 $224 $224 $150
Police Seizure State $6,536 $0 $0 $2,102 $2,102 $150
243
Account Description
Seized Revenues-Federal $9,761 $0 $0 $19,293 $19,293 $0
Intergovt'l Revenue $9,761 $0 $0 $19,293 $19,293 $0
Investments $256 $0 $0 $200 $200 $188
Texpool 69 0 0 261 261 246
Lone Star Invest Pool 45 0 0 137 137 129
MBIA 460 0 0 305 305 287
Checking Accounts 62 0 0 106 106 100
Interest Revenues $892 $0 $0 $1,009 $1,009 $950
Police Seizure Federal $10,653 $0 $0 $20,302 $20,302 $950
Revenue Schedule
Police Seizure Federal
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
244
Account Description
Investments $996 $0 $0 $137 $137 $132
TexPool 235 0 0 174 174 167
Lone Star Invest Pool 169 0 0 88 88 85
MBIA 1,578 0 0 204 204 196
Checking Accounts 120 0 0 73 73 70
Interest Revenues $3,098 $0 $0 $676 $676 $650
Insurance $45,048 $0 $0 $0 $0 $0
Donations 213,381 80,572 80,572 145,860 215,000 80,572
Miscellaneous Receipts $258,429 $80,572 $80,572 $145,860 $215,000 $80,572
Sale of Fixed Assets $3,955 $0 $0 $4,945 $4,945 $4,000
Other Financing Sources $3,955 $0 $0 $4,945 $4,945 $4,000
Fire/EMS Donation Fund $265,482 $80,572 $80,572 $151,481 $220,621 $85,222
Revenue Schedule
Fire /EMS Donation Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
245
Account Description
Neighborhood Parks $0 $0 $0 $832 $832 $0
Community Parks 42,300 80,100 80,100 34,500 45,700 40,000
Miscellaneous Receipts $42,300 $80,100 $80,100 $35,332 $46,532 $40,000
Investments $1,878 $0 $0 $772 $772 $656
TexPool 464 0 0 1,290 1,290 1,096
Lone Star Invest Pool 323 0 0 545 545 463
MBIA 3,300 0 0 1,523 1,523 1,294
Checking Accounts 432 0 0 579 579 492
Interest Revenues $6,397 $0 $0 $4,709 $4,709 $4,000
Park Land Dedication Fund $48,697 $80,100 $80,100 $40,041 $51,241 $44,000
Revenue Schedule
Park Dedication Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
246
Account Description
Investments $3 $0 $0 $6 $6 $5
Texpool 100554
Lone Star Invest Pool 000443
MBIA 800665
Checking Accounts 200222
Interest Revenues $14 $0 $0 $23 $23 $20
Donations $1,457 $0 $0 $0 $0 $0
Miscellaneous Receipts $1,457 $0 $0 $0 $0 $0
Playground Equipment $1,471 $0 $0 $23 $23 $20
Revenue Schedule
Playground Equipment
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
247
Revenue Schedule
Court Technology/Court Security Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
BudgetAccount Description
Court Technology Fees $0 $0 $0 $0 $0 $32,393
Court Technology Fees $0 $0 $0 $0 $0 $32,393
Court Security Fees $0 $0 $0 $0 $0 $24,345
Court Security Fees $0 $0 $0 $0 $0 $24,345
Court Technology/Security Fund $0 $0 $0 $0 $0 $56,738
248
Revenue Schedule
Tax Debt Service Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
BudgetAccount Description
Current Property Taxes $1,453,720 $1,466,870 $1,466,870 $1,452,701 $1,466,870 $1,409,819
Delinquent Property Taxes 23,959 0 0 0 0 0
P & I - Property Taxes 18,342 0 0 0 0 0
Taxes $1,496,021 $1,466,870 $1,466,870 $1,452,701 $1,466,870 $1,409,819
Investments $12,535 $0 $0 $10,357 $11,393 $10,494
TexPool 3,291 0 0 13,882 15,270 14,066
Lone Star Invest Pool 2,324 0 0 6,962 7,658 7,054
MBIA 22,689 0 0 16,011 17,612 16,223
Checking Accounts 2,912 0 0 5,787 6,366 5,864
Marking Invest to Market -78100000
Interest Revenues $42,970 $0 $0 $52,999 $58,299 $53,700
Tax Debt Service Fund $1,538,991 $1,466,870 $1,466,870 $1,505,700 $1,525,169 $1,463,519
249
Revenue Schedule
2003 General Obligation Bond Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
BudgetAccount Description
Investments $19,097 $0 $0 $4,004 $4,004 $0
TexPool 3,480 0 0 3,639 3,639 0
Lone Star Invest Pool 2,546 0 0 2,092 2,092 0
MBIA 25,745 0 0 4,219 4,219 0
Checking Accounts 1,427 0 0 1,384 1,384 0
Interest Revenues $52,295 $0 $0 $15,338 $15,338 $0
2003 GO Bond Fund $52,295 $0 $0 $15,338 $15,338 $0
250
Revenue Schedule
2005 General Obligation Bond Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
BudgetAccount Description
Investments $2,602 $0 $0 -$439 -$439 $0
TexPool 1,640 0 0 -646 -646 0
Lone Star Invest Pool 479 0 0 -629 -629 0
MBIA 4,082 0 0 -697 -697 0
MBIA 2005 Bond Fund Int 0 0 0 222,416 222,416 0
Checking Accounts 3,131 0 0 -148 -148 0
Interest Revenues $11,934 $0 $0 $219,857 $219,857 $0
Bond Proceeds $7,900,000 $0 $0 $0 $0 $0
Premium 124,223 0 0 0 0 0
Interest Revenues $8,024,223 $0 $0 $0 $0 $0
2005 GO Bond Fund $8,036,157 $0 $0 $219,857 $219,857 $0
251
Account Description
Investments $209 $0 $0 $138 $138 $136
TexPool 51 0 0 178 178 175
Lone Star Invest Pool 35 0 0 89 89 87
MBIA 364 0 0 208 208 204
Checking Accounts 46 0 0747473
Interest Revenues $705 $0 $0 $687 $687 $675
1776 Park Trust Fund $705 $0 $0 $687 $687 $675
Revenue Schedule
1776 Park Trust Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY07
Adopted
Budget
FY06
Year End
Estimate
252
Revenue Schedule
Water and Sewer Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
BudgetAccount Description
Single Fmly Res $3,569,627 $3,440,109 $3,440,109 $1,853,862 $3,666,774 $3,800,000
Single Commercial 162,755 164,228 164,228 97,551 167,544 165,000
Multi Fmly Res 267,668 282,532 282,532 149,826 266,641 265,000
Multi Commercial 51,986 58,737 58,737 33,174 56,237 56,000
Sprinkler Only 222,892 165,194 165,194 114,865 263,895 250,000
Other 49,922 52,798 52,798 27,672 51,099 50,000
Single Fmly Res 2,975,832 3,042,264 3,042,264 1,605,975 3,137,519 3,150,000
Single Commercial 109,824 121,891 121,891 69,775 119,035 120,000
Multi Fmly Res 246,787 255,563 255,563 139,625 247,360 250,000
Multi Commercial 46,365 64,176 64,176 29,869 50,518 50,500
Other 38,933 40,763 40,763 21,962 40,541 41,000
Charges for Services $7,742,591 $7,688,255 $7,688,255 $4,144,156 $8,067,163 $8,197,500
Investments $23,397 $12,000 $12,000 $23,309 $30,309 $30,000
TexPool 6,246 12,000 12,000 28,987 45,203 45,000
Lone Star Invest Pool 4,219 12,000 12,000 14,944 25,183 25,000
MBIA 41,284 12,000 12,000 33,810 54,865 50,000
Checking Accounts 3,234 0 0 5,852 7,976 6,000
Interest Revenues $78,380 $48,000 $48,000 $106,902 $163,536 $156,000
Rents (Forest Bend HOA Bldg.)$0 $1,050 $1,050 $0 $1,050 $1,050
Miscellaneous Receipts -250 9,000 9,000 0 0 0
Disconnect/Reconnect Fee 151,096 135,000 135,000 100,658 157,060 150,000
Disconnect/Reconnect Fee 15,150 15,000 15,000 10,990 16,790 15,500
Tampering Fee 200 500 500 175 540 200
Miscellaneous Receipts 1,991 1,000 1,000 4,470 9,416 2,000
Return Check Fee 2,775 2,000 2,000 945 1,265 1,200
Insurance 13,478 0 0 1,375 2,750 0
Water Meters 35,030 41,385 41,385 27,665 39,750 40,000
Reserves 3,301 0 0 0 0 0
Miscellaneous Receipts $222,771 $204,935 $204,935 $146,278 $228,621 $209,950
Water and Sewer Fund $8,043,742 $7,941,190 $7,941,190 $4,397,336 $8,459,320 $8,563,450
253
Revenue Schedule
2006 W/S Bond Construction Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
BudgetAccount Description
TexPool -$109 $0 $0 -$1,988 -$1,988 $0
Lone Star Invest Pool -63 0 0 -1073 -1073 0
MBIA -765 0 0 -2314 -2314 0
Checking Accounts -214 0 0 -796 -796 0
Interest Revenues -$1,151 $0 $0 -$6,171 -$6,171 $0
2006 W/S Bond Constr Fund -$1,151 $0 $0 -$6,171 -$6,171 $0
254
Revenue Schedule
Water CIP/Impact Fee Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
BudgetAccount Description
CW Water Impact Fees-2003 293,260 505,164 505,164 234,842 350,254 567,600
Charges for Services $293,260 $505,164 $505,164 $234,842 $350,254 $567,600
Investments $514 $400 $400 $136 $181 $150
TexPool 139 400 400 302 419 400
Lone Star Invest Pool 98 400 400 108 157 150
MBIA 989 400 400 374 520 500
Checking Accounts 100 0 0 125 169 150
Interest Revenues $1,840 $1,600 $1,600 $1,045 $1,446 $1,350
Water CIP/Impact Fee Fund $295,100 $506,764 $506,764 $235,887 $351,700 $568,950
255
Revenue Schedule
Sewer CIP/Impact Fee Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
BudgetAccount Description
CW Sewer Impact Fees $148,918 $258,189 $258,189 $119,819 $178,806 $290,100
Charges for Services $148,918 $258,189 $258,189 $119,819 $178,806 $290,100
Investments $1,185 $700 $700 $443 $590 $600
TexPool 296 700 700 592 829 700
Lone Star Invest Pool 206 700 700 210 313 300
MBIA 2107 700 700 705 995 800
Checking Accounts 250 0 0 265 360 400
Interest Revenues $4,044 $2,800 $2,800 $2,215 $3,087 $2,800
Sewer CIP/Impact Fee Fund $152,962 $260,989 $260,989 $122,034 $181,893 $292,900
256
Revenue Schedule
Water and Sewer Revenue Debt Fund
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
BudgetAccount Description
Investments $9,758 $0 $0 $4,941 $4,941 $4,695
TexPool 1,998 0 0 7,022 7,022 6,673
Lone Star Invest Pool 1,467 0 0 3,006 3,006 2,856
MBIA 15,146 0 0 8,122 8,122 7,718
Checking Accounts 2,258 0 0 3,218 3,218 3,058
Interest Revenues $30,627 $0 $0 $26,309 $26,309 $25,000
Trans From W/S Fund $1,196,275 $1,147,037 $385,371 $385,371 $385,371 $1,530,423
Water CIP/Impact Fee Fund 339,088 517,335 517,335 258,668 517,335 570,000
Sewer CIP/Impact Fee Fund 173,543 382,476 382,476 223,111 382,476 290,000
Other Financing Sources $1,708,906 $2,046,848 $1,285,182 $867,150 $1,285,182 $2,390,423
W/S Revenue Debt Fund $1,739,533 $2,046,848 $1,285,182 $893,459 $1,311,491 $2,415,423
257
Revenue Schedule
Vehicle Replacement
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
FY06
Actual
6/30/06
FY06
Year End
Estimate
FY07
Adopted
BudgetAccount Description
Investments $746 $0 $0 $2,173 $2,173 $353
TexPool 181 0 0 2,811 2,811 457
Checking Accounts 384 0 0 1,171 1,171 190
Interest Revenues $1,311 $0 $0 $6,155 $6,155 $1,000
Lease Revenues $315,821 $289,370 $289,370 $291,127 $291,127 $420,770
Lease Revenues $315,821 $289,370 $289,370 $291,127 $291,127 $420,770
Sale of Fixed Assets $11,430 $0 $0 $3,610 $3,610 $0
Other Financing Sources $11,430 $0 $3,610 $3,610 $0
Vehicle Replacement Plan $328,562 $289,370 $289,370 $300,892 $300,892 $421,770
258
Appendix E
General and Administrative Transfers
259
PARK DEDICATION FUND
General Fund 160,000 0 0 0 0 0
WATER AND SEWER OPERATION FUND
General Fund 763,361 775,074 775,074 516,716 775,074 867,616
Water Revenue Debt Fund 481,117 1,147,037 385,371 385,371 385,371 1,530,423
Sewer Revenue Debt Fund 715,158 0 0 0 0 0
Total 1,959,636 1,922,111 1,160,445 902,087 1,160,445 2,398,039
WATER CIP/IMPACT FEE FUND
Water and Sewer Revenue Debt Fund 339,088 517,335 517,335 258,668 517,335 570,000
SEWER CIP/IMPACT FEE FUND
Water and Sewer Revenue Debt Fund 0 382,476 382,476 0 382,476 290,000
Total Transfers To Other Funds $2,458,724 $2,821,922 $2,060,256 $1,160,755 $2,060,256 $3,258,039
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
Transfers to Other Funds
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
260
GENERAL FUND
Park Dedication Fund 160,000 0 0 0 0 0
Water and Sewer Operation Fund 763,361 775,074 775,074 516,716 775,074 867,616
Total 923,361 775,074 775,074 516,716 775,074 867,616
WATER AND SEWER REVENUE DEBT FUND
Water and Sewer Operation Fund 1,196,275 1,147,037 385,371 385,371 385,371 1,530,423
Water CIP/Impact Fee Fund 339,088 517,335 517,335 258,668 517,335 570,000
Sewer CIP/Impact Fee Fund 0 382,476 382,476 0 382,476 290,000
Total 1,535,363 2,046,848 1,285,182 644,039 1,285,182 2,390,423
Total Transfers From Other Funds $2,458,724 $2,821,922 $2,060,256 $1,160,755 $2,060,256 $3,258,039
FY06
YTD
6/30/06
FY06
Year End
Estimate
FY07
Adopted
Budget
Transfers from Other Funds
FY05
Actual
FY06
Original
Budget
FY06
Amended
Budget
261
Appendix F
Statistical Information
262
Fiscal Year Fact Sheet
Net Assessed Property Valuation $2,011,630,820
Tax Rate per $100 Valuation $.5821
Square Miles approx. 21
Population, Estimated as of 6/01/06 34,306
Staffing
FY06 FY07
Full-time employees 181.00 185.00
Part-time employees (FTE) 14.88 15.88
Total employees (FTE) 195.88 199.88
Number of Utility Customers as of 6/01/06
Water 11,196 11,335
Sewer 10,537 10,640
Utility Rates - (Billed Bi-monthly)
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, multi-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 $9.93 + tax Includes curbside recycling fee.
263
Appendix G
Charter Budget Provisions
264
Charter Budget Provisions
Section 8.03 Annual Budget
(A) Content: The budget shall provide a complete financial plan of all city funds and
activities and, except as required by law or this Charter, shall be in such form as the manager
deems desirable or the council may require. A budget message explaining the budget both in
fiscal terms and in terms of the work programs shall be submitted with the budget. It shall
outline the proposed financial policies of the city for the ensuing fiscal year, describe the
important features of the budget, indicate any major changes from the current year in financial
policies, expenditures, and revenues, with reasons for such changes. It shall also summarize the
city’s debt position and include such other material as the manager deems desirable. The budget
shall begin with a clear general summary of its contents; shall show in detail all estimated
income, the proposed property tax levy, and all proposed expenditures, for the ensuring fiscal
year including debt service, and an itemized estimate of the expense of conducting each
department of the city. The proposed budget expenditures shall not exceed the total of estimated
income. The budget shall be so arranged as to show comparative figures for actual and estimated
income and expenditures of the current fiscal year and actual income and expenditures of the
preceding fiscal year, compared to the estimate for the budgeted year. It shall include in
separate sections:
(1) Tax levies, rates, and collections for the proceeding five years.
(2) The amount required for interest on the city’s debts, for sinking fund and for
maturing serial bonds.
(3) The total amount of outstanding city debts, with a schedule of maturities on bond
issues.
(4) Anticipated net surplus or deficit for the ensuing fiscal year of each utility owned or
operated by the city and the proposed method of its disposition, subsidiary budgets for each
such utility giving detailed income and expenditure information shall be attached as appendices
to the budget.
(5) A capital program, which may be revised and extended each year to indicate capital
improvements pending or in process of construction or acquisition, and shall include the following
items which shall be attached as appendices to the budget:
(a) A summary of proposed programs;
(b) A list of all capital improvements which are proposed to be undertaken during
five fiscal years next ensuing, with appropriate supporting information as to the necessity for
such improvements;
(c) Cost estimates, method of financing and recommended time schedules for
each such improvement; and
(d) The estimated annual cost of operating and maintaining the facilities to bed
constructed or acquired.
(6) Such other information as may be required by the council.
(b) Submission: On or before the first day of August of each year, the manager
265
Charter Budget Provisions
shall submit to the council a proposed budget and an accompanying message. The council shall
review the proposed budget and revise as deemed appropriate prior to general circulation for
public hearing.
(c) Public notice and hearing: The council shall post in the city hall and publish in the
official newspaper a general summary of their (its) proposed budget and a notice stating:
(1) The times and places where copies of the message and budget are available for
inspection by the public; and
(2) The time and place, not less than ten nor more than 30 days after such publication,
for a public hearing on the budget.
(d) Amendment before adoption: After the public hearing, the council may adopt the
budget with or without amendment. In amending the budget, it may add or increase programs or
amounts and may delete or decrease any programs or amounts, except expenditures required by
law or for debt services or for estimated cash deficit, provided that no amendment to the budget
shall increase the authorized expenditures to an amount greater than the total of estimated
income plus funds available form prior years.
(e) Adoption: The council shall adopt its annual budget by ordinance, on one reading,
by the 15th day of September or as soon thereafter as practical. If the council fails to adopt an
annual budget before the start of the fiscal year to which it applies, appropriations of the last
budget adopted shall be considered as adopted for the current fiscal year on a month to month,
pro rata basis, until the annual budget is adopted. Adoption of the budget shall require an
affirmative vote of at least a majority of all members of the council. Adoption of the budget shall
constitute appropriations of the amounts specified therein as expenditures from the funds
indicated.
(Res .No. R88-15, & 3, 5-9-1988; Res. No. R2002, & 7, 2-18-2002, election 5-4-
2002)
State law reference – Budgets, V.T.C.A., Local Government Code & 102.001 et.seq
Sec.8.04. Amendments after adoption.
(a) Supplemental appropriations: If during the fiscal year the manager certifies that
there are available for appropriation revenues in excess of those estimated in the budget, the
council by ordinance may make supplemental appropriation for the year up to the amount of such
excess.
(b) Emergency appropriations: To meet a public emergency created by a natural
disaster or manmade calamity affecting life, health, property, or the public peace, the council may
make emergency appropriations, not to exceed ten percent of the current fiscal year’s budgeted
receipts. Such appropriations may be made by emergency ordinance in accordance with the
provisions of this Charter. To the extent that there are no available unappropriated revenues to
meet such appropriations, the council may be such emergency ordinance authorize the issuance
of emergency notes, which may be renewed from time to time.
(c) Reduction of appropriations: If at any time during the fiscal year it appears
probable to the manager that the revenues available will be insufficient to meet the amount
266
Charter Budget Provisions
appropriated, he/she shall report to the council without delay, indicating the estimated amount of
the deficit, any remedial action taken by him and his recommendations as to any other steps to be
taken. The council shall then take such further action as it deems necessary to prevent or
minimize any deficit and for that purpose it may by ordinance reduce one or more appropriations.
(d) Transfer of appropriations: At any time during the fiscal year the manager may
transfer part or all of any unencumbered appropriation balance among programs within a
department, division, or office and, upon written request by the manager, the council may
ordinance transfer part or all of any unencumbered appropriation balance from one department,
office or agency to another.
(e) Limitations: No appropriation for debt service may be reduced or transferred, and
no appropriation may be reduced below any amount required by law to be appropriated or by
more than the amount of the unencumbered balance thereof.
(f) Effective date: The supplemental and emergency appropriations and reduction or
transfer of appropriations authorized by this section may be effective immediately upon adoption
of the ordinance.
(Res. No. R88-15, & 3, 5-9-1988)
State law reference-Budgets, V.T.C.A., Local Government Code $ 102.001 et seq
267
Appendix H
Financial Management Policy
268
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.
269
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
270
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.
271
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.
272
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
x 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.
x 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.
273
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.
274
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
275
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.
276
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.
277
Appendix I
Glossary
278
Glossary
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.
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.
CAPITAL LEASE
An agreement that conveys the right to use property, plant or equipment, usually for a stated
279
period of time, that meets one or more of the criteria set forth in SFAS No. 13 for lease
capitalization.
CAPITAL PROJECTS FUND
A fund created to account for financial resources to be used for the acquisition or construction of
major capital facilities (other than those financed by proprietary funds and trust funds).
CASH BASIS
A basis of accounting under which transactions are recognized only when cash is received or
disbursed.
DEBT SERVICE FUND
A fund established to account for the accumulation of resources for, and the payment of,
general long-term debt principal and interest. Sometimes referred to as a SINKING FUND.
DEBT SERVICE FUND REQUIREMENTS
The resources which must be provided for a debt service fund so that all principal and interest
payments can be made in full and on schedule.
DEBT SERVICE REQUIREMENTS
The amount of money required to pay interest on outstanding debt, serial maturities of principal
for serial bonds and required contributions to accumulate monies for future retirement of term
bonds.
DEFERRED REVENUE
Amounts for which asset recognition criteria have been met, but for which revenue recognition
criteria have not been met. Under the modified accrual basis of accounting, 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.
ENTERPRISE FUND
(1) A fund established to account for operations financed and operated in a manner similar to
private business enterprises (e.g., water, gas and electric utilities; airports; parking garages; or
transit systems). In this case, the governing body intends that costs (i.e., expenses, including
depreciation) of providing goods or services to the general public on a continuing basis be
financed or recovered primarily through user charges. (2) A fund established because the
governing body has decided that periodic determination of revenues earned, expenses incurred
and/or net income is appropriate for capital maintenance, public policy, management control,
accountability or purposes.
EXPENDITURES
Decreases in net financial resources. Expenditures include current operating expenses requiring
the present or future use of net current assets, debt service and capital outlays, and
intergovernmental grants, entitlements and shared revenues.
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.
280
FORCES AT WORK
(FAW) A budget term used to describe supplemental department expenditures as a result of
federal and/or state unfunded mandates or local governmental laws or actions or market
impacts.
FRANCHISE
A special privilege granted by a government, permitting the continued use of public property,
such as city streets, and usually involving the elements of monopoly and regulation.
FUND
A fiscal and accounting entity with a self-balancing set of accounts in which cash and other
financial resources, all related liabilities and residual equities, or balances, and changes therein,
are recorded and segregated to carry on specific activities or attain certain objectives in
accordance with special regulations, restrictions or limitations.
FUND BALANCE
The difference between fund assets and fund liabilities of governmental and similar trust funds.
FUND BALANCE-RESERVED FOR DEBT SERVICE
An account used to segregate a portion of fund balance for resources legally restricted to the
payment of general long-term debt principal and interest maturing in future years.
FUND BALANCE-RESERVE FOR ENCUMBRANCES
An account used to segregate a portion of fund balance for expenditures upon vendor
performance.
FUND BALANCE-RESERVE FOR PREPAID ITEMS
An account used to segregate a portion of fund balance to indicate that prepaid items do not
represent expendable amiable financial resources even though they are a component of net
current assets.
FUND TYPE
Any one of seven categories into which all funds are classified in governmental accounting. The
seven fund types are: general, special revenue, debt service, capital projects, enterprise,
internal service, and trust and agency.
GENERAL FUND
(GF) The fund used to account for all financial resources, except those required to be accounted
for in another fund.
GENERAL LONG-TERM DEBT
Long-term debt expected to be repaid from governmental funds.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
(GAAP) Uniform minimum standards and guidelines for financial accounting and reporting. They
govern the form and content of the financial statements of an entity. GAAP encompass the
conventions, rules and procedures necessary to define accepted accounting practice at a
particular time. They include not only broad guidelines of general application, but also detailed
practices and procedures. GAAP provide a standard by which to measure financial
presentations. The primary authoritative body on the application of GAAP to state and local
governments is the GASB.
GOVERNMENTAL FUND TYPES
Funds used to account for the acquisition, use and balances of expendable financial resources
and the related current liabilities-except those accounted for in proprietary funds and fiduciary
281
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.
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 SERVICE FUND
A fund used to account for the financing of goods or services provided by one department or
agency to other departments or agencies of a government, or to other governments, on a cost-
reimbursement basis.
LEVY
(1) (Verb) To 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.
MAINTENANCE
The act of keeping capital assets in a state of good repair. It includes preventative
maintenance, normal periodic repairs; replacement of parts, structural components and so forth
and other activities needed to maintain the asset so that it continues to provide normal services
and achieves its optimum life.
MODIFIED ACCRUAL BASIS
The accrual basis of accounting adapted to the governmental fund-type measurement focus.
Under it, revenues and other financial resources increments (e.g., bond issue proceeds) are
recognized when they become susceptible to accrual, that is when they become both
"measurable" and "available to finance expenditures of the current." "Available" means
collectible in the current period or soon enough thereafter to be used to pay liabilities of the
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.
282
OBJECT
As used in expenditure classification, applies to the article purchased or the service obtained,
rather than to the purpose for which the article or service was purchased or obtained (e.g.,
personal services, contractual services, materials and supplies).
ORDINANCE
A formal legislative enactment by the governing body of a municipality. If it is not in conflict
with any higher form of law, such as state statute or constitutional provision, it has the full force
and effect of law within the boundaries of the municipality to which it applies. The difference
between and ordinance and a resolution is that the latter requires less legal formality and has a
lower legal status. Ordinarily, the statutes or charter will specify or imply those legislative
actions that must be by ordinance and those that may be by resolution. Revenue-raising
measures, such as the imposition of taxes, special assessments and
service charges, universally require ordinances.
ORGANIZATIONAL-UNIT CLASSIFICATION
(ORG UNIT) Expenditure classification according to responsibility centers within a government's
organizational structure. Classification of expenditures by organizational unit is essential to
fulfilling stewardship responsibility for individual government resources.
PROPRIETARY FUND TYPES
Sometimes referred to as income determination or commercial-type funds, the classification
used to account for a government's ongoing organizations and activities that are similar to those
often found in the private sector (i.e., enterprise and internal service funds). All assets,
liabilities, equities, revenues, expenses and transfers relating to the government's business and
quasi-business activities are accounted for through proprietary funds. The GAAP used are
generally those applicable to similar businesses in the private sector and the measurement focus
is on determination of net income, financial position and changes in financial position. However,
where the GASB has issued pronouncements applicable to those entities and activities, they
should be guided by these pronouncements.
RESERVED
An element of the equity section of the governmental fund balance sheet comprised of three
major fund balance elements: reserved; unreserved, designated; and unreserved,
undesignated. When used in association with the governmental funds, the term “reserved”
should be limited to describing the portion of fund balance that is (1) not available for
appropriation or expenditure and/or (2) is segregated legally for a specific future use. A
common example of the first type of reservation within the governmental funds is “reserved for
inventories.” Another example, “reserved for loans receivable,” represents amounts expected to
be collected in the future. Therefore, this receivable is not available for expenditure or
appropriation at the balance sheet date. In this instance, the loans receivable amount is not
associated with revenue recognition. However, if outstanding receivables (e.g., property taxes)
are related to revenue that is not available, deferred revenue should be reported, not a
reservation of fund balance. . “Reserved for Encumbrances” is a common example of the
second reserve type. This type of reserve is legally earmarked for a specific purpose.
Generally, the reservations are based on third-party restrictions (e.g., contract with vendor).
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)
283
Increases in the net total assets of a proprietary fund type from other than expense refunds,
capital contributions and residual equity transfers. Also, operating transfers in are classified
separately from revenues.
SPECIAL REVENUE FUND
A fund used to account for the proceeds of specific revenue sources (other than expendable
trusts or major capital projects) that are legally restricted to expenditure for specified purposes.
GAAP only
requires the use of special revenue funds when legally mandated.
TAX RATE
The amount of tax stated in terms of a unit of the tax base (e.g., 25 mills per dollar of assessed
valuation of taxable property.)
TAX ROLL
The official list showing the amount of taxes levied against each taxpayer or property.
Frequently, the tax roll and the assessment roll are combined, but even in these cases the two
can be distinguished.
TRUST FUNDS
Funds used to account for assets held by a governmental unit in a trustee capacity or as an
agent for individuals, private organizations, other governmental units, and/or other funds.
These include (a) expendable trust funds, (b) nonexpendable trust funds, (c) pension trust
funds, and (d) agency funds.
UNRESERVED
The equity section of the governmental fund balance sheet is comprised of three major fund
balance elements: reserved; unreserved, designated; and unreserved, undesignated. (Also
reference Unreserved, Designated and Unreserved, Undesignated.)
UNRESERVED, DESIGNATED
A designation of unreserved fund balance established by a government to indicate tentative
plans for the use of current financial resources in the future. Examples of designations include
equipment replacement and contingencies. These designations should not cause the
government to report a deficit unreserved, undesignated fund balance. In addition, a
government should not report a deficit unreserved, designated fund balance. In effect, a
government cannot designate resources that are not available for expenditure.
UNRESERVED, UNDESIGNATED
An “unreserved, undesignated fund balance” represents financial resources available to finance
expenditures other than those tentatively planned by the government.
VEHICLE REPLACEMENT PLAN
(VRP) A term used to refer to a plan of vehicle fleet replacements over the next ten years.
(Source:1988 Governmental Accounting, Auditing and Financial Reporting and other City Budgeting Terms)
284
285