2020 - 2021 ADOPTED BUDGET
CITY OF NEDERLAND
ANNUAL BUDGET
2020-2021
City of Nederland, Texas
2020-2021 Budget
Cover Page
In Accordance with SB 656
This budget will raise more total property taxes than last
year’s budget by $94,847 or 1.34%. Revenue to be raised
from new property added to the roll this year is $57,485.
FYE FYE
Property Tax Comparison: 2019-2020 2020-2021
Adopted Tax Rate .599159 .579708
Effective/No New Revenue Tax Rate .579332 .575233
Effective/No New Revenue M & O Rate .384042 .399171
Rollback/Voter Approved Tax Rate .599159 .579708
Debt Tax Rate .184394 .166567
The total amount of municipal debt obligation secured by
property taxes for the City of Nederland is $9,145,000
Record Vote on Tax Rate:
For: Mayor Albanese, Councilman Austin,
Councilman Neal, Councilman Hollier, Councilperson
Root
Absent: None
MAYOR
Don Albanese
COUNCIL MEMBERS
Councilmember, Ward I Talmadge Austin
Councilmember, Ward II Billy Neal
Councilmember, Ward III, Mayor Pro-Tem Emmett Hollier
Councilmember, Ward IV Sylvia Root
SUBMITTED BY
Christopher Duque
City Manager
CITY OF NEDERLAND 2020-2021 BUDGET
TABLE OF CONTENTS
Page
Transmittal Letter i
FINANCIAL SUMMARIES
Balance Sheet - All Funds 2
Statement of Revenues & Appropriations - All Funds 4
Consolidated Statement 6
Summary of Expenditures - All Funds 7
FINANCIAL SECTION
GENERAL FUND
Schedule of Revenues & Appropriations 9
Summary of Expenditures 10
Departmental Budgets
City Council 11
Legal 15
City Manager 19
Finance 23
Personnel 27
City Hall 33
Police 37
Fire 45
Inspections 51
Code Enforcement 55
Public Works Administration 59
Streets 63
Animal Control 67
Parks and Recreation 71
Library 75
Other Requirements 79
STREET IMPROVEMENT FUND
Schedule of Revenues & Appropriations 84
Street Improvement Fund 85
WATER & SEWER FUND
Schedule of Revenues & Appropriations 87
Summary of Expenditures 88
Departmental Budgets
Water Treatment 89
Billing and Collections 93
Wastewater Treatment 97
Water Distribution/Sewer Collection 101
Other Requirements 105
SSES PROJECT FUND
Schedule of Revenues & Appropriations 110
SSES Project Fund 111
SOLID WASTE FUND
Schedule of Revenues & Appropriations 113
Summary of Expenditures 114
Solid Waste 115
Other Requirements 119
CITY OF NEDERLAND 2020-2021 BUDGET
TABLE OF CONTENTS
Page
EQUIPMENT REPLACEMENT FUNDS
Equipment Replacement Fund - General 124
Equipment Replacement Fund - Water & Sewer 127
Equipment Replacement Fund - Solid Waste 130
SPECIAL FUNDS
POLICE NARCOTICS FUND
Schedule of Revenues & Appropriations 134
Police Narcotics Fund 135
LIBRARY SPECIAL FUND
Schedule of Revenues & Appropriations 138
Library Special Fund 139
COURT TECHNOLOGY FUND
Schedule of Revenues & Appropriations 144
Court Technology Fund 145
HOTEL/MOTEL FUND
Schedule of Revenues & Appropriations 148
Hotel/Motel Fund 149
FIRE DEPARTMENT SPECIAL FUND
Schedule of Revenues & Appropriations 152
Fire Dept. Special Fund 153
PARKS & RECREATION SPECIAL FUND
Schedule of Revenues & Appropriations 160
Parks & Recreation Special Fund 161
MID-COUNTY MUNICIPAL LEAGUE CENTRAL DISPATCH
Schedule of Revenues & Appropriations 170
MCML Information Technology 171
MCML Central Dispatch 174
DEBT SERVICE FUND
Schedule of Revenues & Appropriations 178
Debt Service Fund 179
SUPPLEMENTAL INFORMATION
DEBT SCHEDULES
Summary of Total Bonded Indebtedness 181
Chronological Statement of Debt Requirements 182
Summary Schedules 183
SUMMARY OF CAPITAL EXPENDITURES
Capital Outlay by Fund and Department 193
GLOSSARY OF TERMS 195
OBJECT CLASSIFICATIONS 197
PERSONNEL POSITIONS AND WAGE SCALE
List of Positions 203
Wage Scale 205
AUTHORIZING DOCUMENTS 211
Don Albanese, Mayor
Emmett Hollier, Mayor Pro Tem
Talmadge Austin, Councilmember
Billy Neal, Councilmember
Sylvia Root, Councilmember
Christopher Duque, City Manager
“Programmed for Progress”
August 10, 2020
Dear Honorable Mayor and Members of the City Council:
I am pleased to present the proposed Fiscal Year 2020-2021 Annual Budget for the City of
Nederland. This document has been prepared in accordance with Article VII, Section 7.02 of the
City Charter and includes financial information regarding the General Fund, Water and Sewer
Fund, Solid Waste Fund, and other special funds. The proposed FY 2020-2021 budget for all
funds totals $25,533,732.
The FY 2020-2021 Annual Budget reflects both the needs of the citizenry and the policy mandates
of the City Council. The Budget is realistic, feasible, and cost-effective. It not only addresses the
existing level of services, which City staff has been directed to provide and which our citizens
have come to expect and deserve, but also, addresses issues that arose during the budget process.
As the elected officials of the City, the City Council performs a vital role in policy-making and the
general well-being of the community. Policy-making requires that the City Council express its
service objectives, particularly in terms of the services that the City Council believes will meet its
goals for the community.
The Annual Budget is a fiscal blueprint for the implementation of plans and programs intended to
establish service delivery levels sufficient to meet the City’s goals and objectives for FY 2020-
2021. Furthermore, the Budget serves as a guide for financial control and implementation of City
Council policy mandates. In addition to indicating the FY 2020-2021 Budget highlights and goals,
there were a number of accomplishments during the previous fiscal year:
FY 2019-2020 IN REVIEW
Reduced the tax rate from $0.609578 to $0.599159 per $100 assessed taxable value;
maintained one of the lowest municipal tax rates in Jefferson County; continued to provide
$15,000 Homestead Tax Exemptions for the elderly and the disabled.
Completed street improvements to address the City’s transportation network, approximately
$3,000,000, including the hot mix overlay of South 2nd Street (Nederland Ave to Avenue H),
South 15th Street (Nederland Ave to Avenue D), Detroit Avenue (17th Street to Twin City
Highway), South 13th Street (Avenue H to Highway 365), South 14th Street (Avenue J to
Avenue N), and South 37th Street (Nederland Ave to Avenue H), concrete street repairs of 27th
Street in front of CO Wilson Middle School and Helena Avenue (27th Street to Twin City
Highway), the Hodgson Road/Bourque Road Rehabilitation project, and pavement marking.
August 10, 2020
Page 2
Completed the 2019/2020 Main Sewer Line Rehabilitation project ($4,482,804).
Completed the re-surfacing of the Senior Citizen Center parking lot ($61,735).
Commenced the Hodgson Road Lift Station Reconstruction project ($505,315).
Commenced the Homer E. Nagel Public Safety Complex Parking Lot Improvement project
($229,112)
Issued City of Nederland, Texas General Obligation Refunding Bonds, Series 2020, saving the
City’s Water and Sewer Fund $331,186.
Issued City of Nederland, Texas Tax Notes, Series 2020 in the amount of $1,045,000 that will
be utilized for water tower re-painting projects.
Adjusted City Utility Rates to ensure the long-term fiscal stability of services; the sewer rate
per 1,000 gallon above the base rate was adjusted by $0.50 ($4.60 to $5.10 for less than 50,000
gallons and $4.81 to $5.31 for greater than 50,000 gallons).
Received $284,311 in grant funding and donations: $2,186 – Law Enforcement Officer
Standards and Education Funds (Police), $740 – Law Enforcement Officer Standards and
Education Funds (Fire), $2,000 – Entergy (Parks & Recreation), $46,500 – Wilton and Effie
Mae Hebert Foundation (Library), $1,684 – Texas Infrastructure Resiliency Fund, and
$190,332 – Coronavirus Relief Funds (20% advance of federal stimulus funds allotment);
received donations of $1,500 from Friends of the Library (Library), $22,879 from the
Nederland Heritage Foundation (Police, Fire, and Parks & Recreation), $14,000 from Sunoco
(Fire), and $2,500 from Exxon Mobil (Fire).
Purchased two Police patrol SUVs, a dump truck for the Streets Department, six inline
turbidimeters for the Water Treatment Department, a truck for the Water/Sewer Distribution
Department, and a garbage truck for the Solid Waste Department.
Purchased five SCBA assemblies for the Nederland Fire Department ($42,870).
Purchased two new in-car radar and a mobile CAD tablet for the Nederland Police Department.
Completed repairs/improvements to the electrical loop at Doornbos Park, including LED
lighting upgrades to the light poles in the park ($170,578).
Completed the Marion & Ed Hughes Public Library Roof project ($272,550).
Approved an Agreement to provide fire protection services to the Industrial Safety Training
Council and an Agreement for fire protection services with Jefferson County Emergency
Services District #2.
Amended the City’s Plumbing Code to establish and manage an effective cross-connection
control program as mandated by TCEQ.
Established a Food Truck Pilot Program following public input and workshops.
Completed fire hydrant painting project utilizing school crossing guards after the school year
was shortened due to the COVID-19 pandemic.
Continued to fund spay & neutering program of Nederland residents’ pets in an effort to control
the pet population and commenced a feline population control program.
Approved the Final Plat of “Hillcrest Landing Addition,” a 15-lot subdivision.
Approved purchase and completed the installation of a new waterslide for the Nederland
Swimming Pool ($152,600) utilizing pipeline easement funds, not tax funds.
Completed installation of exercise equipment along the Doornbos Park walking trail ($12,142).
Amended the collective bargaining agreement with the International Association of Fire
Fighters, Local 3339 to add a Kelly Day Relief position and to add an Administrative Assistant
position.
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August 10, 2020
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Approved an updated Municipal Raw Water Supply Contract with the Lower Neches Valley
Authority.
Approved a request from Mid-County Plaza, LLC for water/sewer service outside of the City
limits by the airport.
Continued the strong working relationship with the Nederland Independent School District to
include discounting building permit fees for the NISD bond projects, abandoning 0.41 acres of
right-of-way along Franklin Avenue for the expansion of Langham Elementary, and serving
as a secondary evacuation location for Hillcrest Elementary.
Addressed the COVID-19 pandemic by hosting three State Mobile Testing Team test sites,
suspending late fees and disconnection of utility service for 90 days, adopting an Emergency
Pandemic Leave Policy, adopting an Emergency COVID-19 Paid Leave Policy, and amending
the Purchasing Policy to allow for electronically submitted bids.
Continued to reduce the crime rate.
Continued water and sewer line improvements in order to upgrade the City’s utility
infrastructure.
Continued to provide community events including National Night Out, Monsters in the Park,
Veterans’ Day, holiday decorating, and Christmas on the Avenue.
Completed the Marion & Ed Hughes Public Library’s successful migration from the Houston
Area Library Automated Network (HALAN).
Awarded for the 22nd year in a row the Certificate of Achievement for Excellence in Financial
Reporting by the Government Finance Officers Association of the United States and Canada
for the City’s comprehensive annual financial report.
Continued the Healthy Lifestyles Initiatives to improve City employees’ overall health.
Continued the partnership with Adaptive Sports for Kids, which provides athletic/recreational
activities, such as swim day, baseball, soccer, basketball, Tae Kwan Do, cheerleading, and flag
football, for children and adults with disabilities.
Improved workplace safety and reduced the number of injury claims.
Continued the strong relationship with the Nederland Economic Development Corporation and
Chamber of Commerce in order to promote commerce and industrial growth.
Continuation of residential and commercial growth in our City that will impact economic
growth and opportunities for our citizenry.
Continued to assess each City department’s delivery of services to ensure the maximum
efficiency and effectiveness of tax dollars to provide a better municipal government.
GOALS FOR FISCAL YEAR 2020-2021
Maintain one of the lowest municipal tax rates in Jefferson County ($0.579708 per $100
assessed taxable value); continue to provide $15,000 Homestead Tax Exemptions for the
elderly and the disabled.
Continuation of street improvements to improve the transportation network—$1,015,000.
Complete the Hodgson Road Lift Station Rehabilitation project ($505,315).
Complete the Hodgson Road/Bourque Road Rehabilitation project ($1,347,168).
Commence improvements to the Wastewater Treatment Plant and wastewater system.
Complete installation of generators at four lift stations with Hazard Mitigation Grant Program
funding.
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August 10, 2020
Page 4
Complete the Homer E. Nagel Public Safety Complex Parking Lot Improvement project
($229,112).
Complete the re-painting and paint repairs to the Avenue G and Canal Avenue elevated water
towers.
Relocate waterline to serve Highland Park Elementary renovation.
Install and/or repair sidewalks near Highland Park Elementary, Hillcrest Elementary, and
Langham Elementary.
Adjust City Utility Rates to ensure the long-term fiscal stability of water/wastewater services
and solid waste services.
Complete a waterline replacement project and other capital improvements to the Water System.
Create a new Maintenance Worker position for the Streets Department.
Issue certificates of obligation for various planned projects.
Continue to fund spay & neutering program of Nederland residents’ pets in an effort to control
the pet population and a feline population control program.
Increase monthly allocation for the Senior Citizen Center.
Allocate $50,000 for installation of street lights in underserved neighborhoods.
Complete the re-design of the City website providing a greater amount of and better organized
information, as well as a greater emphasis on financial transparency.
Purchase two Police patrol SUVs, a gradall excavator for the Streets Department, a truck for
the Wastewater Treatment Plant, a truck for the Water/Sewer Distribution Department, and a
trash truck for the Solid Waste Department.
Host public forums with City leadership to discuss various issues with the public and hold an
online town hall meeting as part of a citizen engagement/outreach effort.
Negotiate collective bargaining agreements with the Nederland Police Officers’ Association
and the International Association of Fire Fighters, Local 3339.
Continue to reduce the crime rate.
Continuation of water and sewer line improvements in order to upgrade the City’s utility
infrastructure.
Continue to provide community events including “Trash Bash”, Nederland Family Nights at
the Pool, Monsters in the Park, holiday decorating, Christmas on the Avenue, National Night
Out, Veterans’ Day, Memorial Day, and the 4th of July Fireworks Extravaganza.
Improve workplace safety and reduce the number of injury claims.
Continue the strong relationship with the Nederland Economic Development Corporation and
Chamber of Commerce in order to promote commerce and industrial growth.
Continuation of residential and commercial growth in our City that will impact economic
growth and opportunities for our citizenry.
Continue to assess each City department’s delivery of services to ensure the maximum
efficiency and effectiveness of tax dollars to provide a better municipal government.
BUDGET OVERVIEW
All City department requests were presented to the city manager, who after reviewing the requests,
drafted a preliminary budget to present to the City Council at the July 20th budget workshop. In
accordance with the City Charter, the City Council shall adopt the budget and appropriate funds
to different departments. Through a combination of the below-listed funds, the mechanisms have
been created which allow for the providing of services to the citizens of Nederland:
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General Fund (01): This fund contains all activities that are not included within the other funds.
Police Narcotics Fund (20): This fund contains expenditures for those activities associated with
drug interdiction work.
Library Special Fund (21): This fund allows for the expenditure of funds specifically designated
for purposes associated with the City’s library.
Court Technology Fund (22): This fund allows for the expenditure of funds related to the
collection of court fees specifically for technology-related improvements.
Hotel/Motel Fund (23): This fund is utilized for promotional activities with funding derived
from the City’s seven percent (7%) Hotel Occupancy Tax.
Fire Special Fund (24): This fund allows for the expenditure of funds specifically designated
for purposes associated with the Nederland Fire Department.
Parks & Recreation Special Fund (25): This fund allows for the expenditure of funds
specifically designated for purposes associated with the Parks & Recreation Department.
Capital Outlay Fund (31): This fund allows for the expenditure of funds for capital projects;
revenue from the General Fund is transferred-in to fund these projects.
Equipment Replacement Funds (34, 35, 36): These funds have been established for General
Fund, Water & Sewer Fund, and Solid Waste Fund operations. It is the intent of these funds to
provide monies for the replacement of vehicles and heavy equipment.
Street Improvement Fund (39): This fund contains expenditures associated with the City’s
dedicated sales tax for street maintenance.
Debt Service Fund (40): This fund allows for payment of bond principal and interest as a result
of previously issued debt.
Water and Sewer Fund (50): This fund contains those activities that are associated with the
operation of the City’s water and wastewater utilities.
Solid Waste Fund (52): This fund contains those activities that are associated with the operation
of the City’s solid waste functions.
SSES Project Fund (53): This fund contains those activities which are associated with the City’s
on-going projects involving the replacement of sanitary sewer lines.
MCML Central Dispatch Fund (70): This fund provides for emergency dispatch and
information technology services for the cities of Nederland, Port Neches, and Groves.
Economic Development Corporation Fund (75): This fund contains expenditures associated
with the City’s 4B economic development sales tax.
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August 10, 2020
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GENERAL FUND
Revenues. The General Fund revenues for the Fiscal Year 2020-2021 total $11,945,200, an
increase of $548,142 or 4.81% from the adopted FY 19-20 total budgeted revenues. The bulk of
General Fund revenues come from taxes, which includes ad valorem tax, delinquent tax, industrial
in lieu of tax, sales tax, franchise fees, and occupational taxes and licenses. Property tax is the
City’s largest revenue source, followed by sales tax and industrial in lieu of taxes.
The Fiscal Year 2020-2021 budget was prepared based on an ad valorem property tax rate of
$0.579708 per $100.00 of assessed taxable value of $1,236,938,594; the ad valorem property tax
rate for the FY 19-20 was $0.599159 per $100.00 of assessed taxable value. The property tax rate
is comprised of two components: 1) maintenance and operations and 2) interest and sinking fund
(debt service). The proposed M&O tax rate is $0.413141 and the proposed I&S tax rate is
$0.166567,which combined total $0.579708. In 2019, the State Legislature approved Senate Bill
2 that made significant changes to property taxes. Previously, the City discussed adopting a tax
rate between the “effective tax rate” (the benchmark tax rate needed to raise the same amount of
maintenance and operations property taxes on existing property as the previous year after taking
into account changes in appraised values) and the “rollback tax rate” (the tax rate necessary to
raise precisely 8% more maintenance and operations tax revenue as the year before after taking
into account appraisal fluctuations). Following SB2, the term “effective tax rate” has been changed
to “no-new-revenue tax rate” and “rollback tax rate” has been changed to “voter-approval tax rate,”
which is calculated utilizing 3.5% instead of 8%. As calculated by the Jefferson County Tax
Office, the no-new revenue tax rate is $0.575233 per $100 valuation and the voter-approval tax
rate is $0.579708 per $100 valuation. The recent history of the City’s property tax rate included
increasing the tax rate from $0.578 to $0.591853 in FY 2012-2013 (tax rate was raised to the
“effective tax rate,” which is the tax rate to provide the city with about the same amount of tax
revenue it received in the prior year), from $0.591853 to $0.594 (tax rate was raised to fund a new
police officer position), and from $0.594 to $0.609578 (tax rate was raised to fund the Nederland
Avenue Paving, Drainage, and Utility Improvements project).
55%
33%
2%2%
2%1%1%4%
General Fund Revenue
AD VALOREM TAXES SALES AND USE TAXES INTERGOVERNMENTAL REVENUE CHARGES FOR SERVICES
FINES AND FORFEITS INTEREST MISCELLANEOUS REVENUE TRANSFERS IN
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August 10, 2020
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Significant features include the following:
Based upon information received from the Jefferson County Appraisal District, there is an
increase in certified taxable values ($50,641,065 or 4.27%) from $1,186,297,529 to
$1,236,938,594. 1,854 elderly or disabled taxpayers utilized the local $15,000 homestead
exemption reducing values by $27,322,879, which is an increase of $55,548 or 0.2% from the
2019 certified taxable values homestead exemptions.
Estimated property tax revenue for FY 20-21 is $4,490,000, an increase of $415,000 or 10.18%
from the adopted FY 19-20 budget; the property tax revenue increase reflects the increase in
taxable values and recent property tax revenue receipts. Due to the fluid nature of property
appraisals, the City conservatively budgets revenue and delays allocating the additional
revenue until a defined trend is established.
0.685
0.59483 0.578
0.591853
0.594
0.609578 0.609578
0.599159
0.579708
$0.55
$0.57
$0.59
$0.61
$0.63
$0.65
$0.67
$0.69
2006‐2007 2007‐2008 2008‐2009 2009‐2010 2010‐2011 2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021
Tax Rate Per $100 Valuation
$0
$200,000,000
$400,000,000
$600,000,000
$800,000,000
$1,000,000,000
$1,200,000,000
2008‐2009 2010‐2011 2012‐2013 2014‐2015 2016‐2017 2018‐2019 2020‐2021
TAXABLE ASSESSED VALUATION
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August 10, 2020
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For FY 20-21, proposed amount of industrial in lieu of taxes revenue is $2,025,000, which
reflects expiring tax abatements and recent revenue receipts; this is an increase of $123,150 or
6.48% from the prior fiscal year adopted budget. The City has industrial in lieu of tax
agreements with Sunoco, Phillips 66, and Air Liquide.
For FY 20-21, proposed sales tax revenue, which does not include the sales tax revenue
received by the Nederland Economic Development Corporation and the Street Improvement
Fund, is $2,950,000, an increase of $9,924 or 0.24% from the adopted FY 19-20 budget.
During the yearlong Tropical Storm Harvey recovery and reconstruction, the City’s sales tax
revenue significantly increased, which continued following the recovery from Tropical Storm
Imelda. The long-term sales tax trend following disasters, such as hurricanes and tropical
storms includes a normalizing of sales tax revenue. Coupled with this is the negative economic
impacts of the COVID-19 pandemic requiring a conservative approach to sales tax forecasting.
For FY 20-21, the proposed amount of franchise fee revenue is $990,000, which is unchanged
$500,000
$700,000
$900,000
$1,100,000
$1,300,000
$1,500,000
$1,700,000
$1,900,000
$2,100,000
$2,300,000
$2,500,000
2008‐20092009‐20102010‐20112011‐20122012‐20132013‐20142014‐20152015‐20162016‐20172017‐20182018‐20192019‐20202020‐2021
Industrial Tax Revenue
$2,626,610 $2,337,604 $2,428,827 $2,971,076 $2,945,147 $3,075,771 $3,381,718 $3,283,876 $2,980,169 $3,640,073 $3,697,551 $3,100,000 $2,950,000 $‐
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2008‐2009 2009‐2010 2010‐2011 2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021
Sales Tax Revenue
*Estimate
**Proposed
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August 10, 2020
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from the previous year; during the FY 2011-2012, the Nederland City Council elected to
discontinue collecting Public, Educational, and Governmental fees from telecommunication
companies resulting in decreased revenue.
For FY 20-21, the proposed amount of pool & recreation building fees is $96,000, which
reflects recent receipts, excluding FY 19-20 that was greatly impacted by the COVID-19
pandemic.
For FY 20-21, the proposed amount of fines & court costs is $220,000, which reflects recent
receipts and the proposed amount of miscellaneous revenue is $71,000.
For FY 20-21, the proposed amount of interest income is $120,000. The past few years have
seen higher rates of return, but the COVID-19 pandemic has ended that recent trend.
For FY 20-21, the transfers-in total $485,000, which includes transfers-in from the Water &
Sewer Fund in the amount of $375,000, from the Solid Waste Fund in the amount of $100,000,
and from the Police Narcotic Fund in the amount of $10,000.
Expenditures. The General Fund total appropriations for the Fiscal Year 2020-2021 are
$11,945,200, an increase of $548,142 or 4.81% from the adopted FY 19-20 total General Fund
expenditures.
Significant features include the following:
The proposed City Council Department budget includes the City Council-approved adjustment
to the City Council’s monthly compensation.
The proposed Legal Department budget includes the City Council-approved compensation for
the City Attorney and the Municipal Court judge.
The proposed City Manager Department budget includes funding for various professional
services and small projects.
GENERAL
GOVERNMENT
25%
PUBLIC SAFETY
54%
HIGHWAYS
AND STREETS
11%
CULTURE AND
RECREATION
10%
General Fund Expenditure by Function
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August 10, 2020
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The proposed Finance Department budget includes funds for the annual audit, reflects
adjusting the allocation of credit card fees associated with online bill pay for municipal court
and utility billing, and anticipated increased Jefferson County Appraisal District costs.
The proposed Personnel Department budget includes funds for consultant services related to
the employee group benefits, to contract pre-employment background checks and drug
screenings, to contract employee drug testing, and to pay unemployment benefits. In addition,
the proposed budget includes funding for a new employee financial wellness benefit program.
The proposed Police Department budget is increased by $111,805 or 2.64% from the adopted
FY 19-20 budget. The proposed budget funds the costs associated with the revised pay plan
established via the 2019-2021 collective bargaining agreement, the purchase of necessary
equipment, rising prisoner costs, and the City’s greater contribution to Central Dispatch
($17,074) to meet its increasing costs associated with staffing and operations. The proposed
budget includes additional funding for the Watchguard warranty necessary for in-car and body
cameras and for educational reimbursement for one of the police officers. The proposed budget
continues to fund the previously adjusted School Crossing Guard pay; the pay was adjusted to
remain competitive with other entities.
The proposed Property Maintenance budget is increased by $1,991 from the previous year. In
the past, the City utilized two separate federal prisoner crews – a parks crew and a police crew
with divided duties. However, beginning in spring 2018, the federal prison adjusted its
operating procedures and has not provided prisoner crews for two years. The proposed budget
funds four seasonal full-time positions and contractual mowing to maintain City parks and
properties.
The proposed budget for Contractual Services in the Emergency Management Department
funds the City’s annual, re-occurring costs for the regional radio system grant, as well as travel
and training funds for the City’s Emergency Management Director and Coordinator.
The proposed Fire Department budget has increased by $62,286 or 3.39% from the prior year
to reflect the costs associated with the revised pay plan estab lished via the 2016-2021 collective
bargaining agreement, continuing to fund the Kelly Day relief fire fighter position, continuing
to fund the re-classified Administrative Assistant position, and to fund the purchase of various
firefighting equipment/supplies, such as safety equipment.
The proposed Fire Department-Volunteers Department budget includes a $1,100 monthly
contribution to the Nederland Volunteer Fire Department, which assists with the NVFD’s
operating expenses.
The proposed Inspections Department budget includes $16,000 for Contractual Services to
fund the costs of demolishing dilapidated structures.
The proposed Code Enforcement Department budget includes funding to handle weedy lot
enforcement duties and other code violations.
The proposed Street Department budget includes $275,000 for Street Improvements, $105,000
for Street & Bridge Supplies, $4,000 for Street Striping, $8,000 in Rental Equipment for street
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sweeping and other work, and $59,645 for a new Maintenance Worker position.
The proposed Animal Control Department budget includes funding of a spay and neuter
program and a feline population control program.
The proposed Parks and Recreation Department budget includes greater funds for pool
chemicals and supplies and minor tools.
The proposed Library budget includes $25,000 for Books & Publications.
The proposed Other Requirements budget includes $125,000 for Computer System costs. The
proposed budget includes $198,000 for Street Lights, which includes $50,000 for a Street Light
Project to install street lights in neighborhoods that are underserved. Included in the budget is
$20,000 for Preventative Care Reimbursement, which includes two employee health
initiatives—a preventative care stipend to encourage greater utilization of preventative health
care rather than reactive health care, which is detrimental to an employee’s long-term health
and more costly to the health insurance plan and a Healthy Lifestyle stipend to encourage
employee’s physical fitness to avert preventable health issues, such as heart disease and
diabetes. $25,000 is allocated for Retiree Accrued Compensation to fund un-planned
retirements during the year. $25,000 is allocated for Retiree Insurance for any retirees eligible
for the retiree insurance benefit approved in 2012; $12,000 is allocated for Special Programs;
$30,000 is allocated for Contractual Services; and $61,021 is allocated for Contingency.
$52,000 is allocated for the Senior Citizen Center; effective October 1, 2020, the monthly
allocation will increase to $3,500 to assist enhancing the level of services provided to
Nederland’s senior community. Included are transfers-out in the amount of $80,000 to the
Parks Special Fund for two construction projects, and $325,000 to the Equipment Replacement
Fund for greater than usual vehicle/equipment replacement costs.
Personnel Services
69.6%
Materials and
Supplies
4.4%
Contractual
Services
15.5%
Capital
Outlay
2.3%
Interfund
Transfers
8.2%
General Fund Expenditures by Category
xi
August 10, 2020
Page 12
WATER AND SEWER FUND
Revenues. Significant features include the following:
The total amount of Water and Sewer Fund revenue is $5,244,293; this is an increase of
$51,925 or 1% from the prior fiscal year. A water base rate increase of $0.25 (from $10.00 to
$10.25) is proposed effective October 1, 2020; this adjustment will raise approximately
$26,200 in additional revenue, which is necessary to ensure the financial stability of the Water
& Sewer Fund. The last water rate increase was a $0.05 increase in 2016. No adjustment to
the sewer rates is proposed.
Expenditures. Significant features include the following:
The proposed Water Treatment budget includes $235,000 allocated for Untreated Water. In
2015, the City worked with the LNVA to adjust its monthly raw water allocations to reflect
the lowered demand for water, but staff anticipates yet another Lower Neches Valley Authority
raw water rate increase. The department is fully staffed with water plant operators following
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Utility Fund Revenue
Water Sales
6,6766,7376,7716,8506,8966,9706,9997,0377,0967,2757,1706,300
6,400
6,500
6,600
6,700
6,800
6,900
7,000
7,100
7,200
7,300
7,400
2009‐2010 2010‐2011 2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020
Avg # of Utility Accounts
*Estimate **Proposed
xii
August 10, 2020
Page 13
several years of retirements. In addition, $62,000 is allocated in Fixed Plant and Equipment
R&M for increased maintenance of the water plant.
The proposed Billing/Collections budget includes $55,000 allocated for water meter & boxes,
which increased due to the expiration of the 10-year warranty on the automated water meters.
$54,000 is allocated for credit card fees associated with utility bills. Since removing credit
card fees on online bill payments in 2014, payments by credit cards have drastically increased.
The proposed Wastewater Treatment budget is $831,862. Following an extensive analysis that
determined it was more cost effective for the City to operate the wastewater treatment plant
versus privatization, the City resumed operating the plant effective October 1, 2016. The
proposed budget includes $56,000 to fund Laboratory Testing to satisfy TCEQ’s unfunded
mandate of additional testing, and $15,000 is allocated in Plant Equipment for anticipated
capital upgrades/repairs to the Wastewater Treatment Plant.
The proposed budget for Water & Sewer Distribution includes $105,000 for Water & Sewer
Mains and $5,000 for Water Distribution Lines.
The proposed budget for Other Requirements includes $15,000 for Computer System, $20,000
for Contingency, $375,000 transferred to the General Fund, $65,000 transferred to the
Equipment Replacement Fund-W/S Fund, and $50,000 transferred to the SSES Project Fund.
$957,088 is allocated to transfer to Debt Service, which includes a $275,300 payment for the
2020 Refund Bonds (2011 water plant improvements project debt) and a $681,788 payment
for the 2018 main sewer line rehabilitation project debt.
SOLID WASTE FUND
Revenues. Significant features include the following:
W/S Fund Exependitures by Category
xiii
August 10, 2020
Page 14
The total amount of Solid Waste Fund revenue is $1,650,462, an increase of $30,212 or 1.86%
from the adopted FY 19-20 budget. A solid waste rate increase of $0.50 (from $19.75 to
$20.25) is proposed effective October 1, 2020; this adjustment is necessary to ensure the
financial stability of the Solid Waste Fund. The last solid waste rate adjustment was a $0.30
increase in 2016.
Expenditures. Significant features include the following:
The proposed budget includes $74,000 in Fuel, $10,000 in Contractual Services, $240,000 for
Waste Disposal, $22,000 for Green Waste Disposal, and $25,000 for Contingency. The
proposed budget includes a $100,000 transfer to the General Fund and a transfer to Equipment
Replacement Fund-Solid Waste in the amount of $300,000. This amount is necessary to set
aside for the purchase of a trash truck. Effective October 1, 2016, the City Shop budget was
transferred from the General fund to the Solid Waste fund.
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
$2,200,000
$2,400,000
08‐09 09‐10 10‐11 11‐12 12‐13 13‐14 14‐15 15‐16 16‐17 17‐18 18‐19 19‐20* 20‐21**
Solid Waste Fund Rev/Exp
Revenue Expenditures
Personnel Services
41%
Materials and
Supplies
12%
Contractual Services
23%
Interfund Transfers
24%
Solid Waste Fund Expenditures by Category
*Estimate **Proposed
xiv
August 10, 2020
Page 15
MCML CENTRAL DISPATCH FUND
The proposed Central Dispatch Fund budget ($1,595,768) increased by $53,259 or 3.45% from
the adopted FY 19-20 budget. The increase is due to salary adjustments following the 2016
salary survey to remain competitive with other entities, greater computer and software
maintenance costs, and the purchase of a new computer host server. In addition, the proposed
budget includes a $12,000 Extra Help allocation to utilize retired part-time dispatchers to
attempt to offset overtime costs. The contribution formula of the MCML member cities was
adjusted during the FY 11-12 to reflect the creation of the Information Technology department.
The Central Dispatch budget includes an MIS Contingency amount of $5,000.
EQUIPMENT REPLACEMENT FUNDS
The Equipment Replacement Fund-General Fund allocation ($458,000) funds the purchase of
two police patrol SUVs and a gradall excavator for the Streets Department.
$‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
2009‐2010 2010‐2011 2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020* 2020‐2021**
Central Dispatch Revenue vs. Expenditures
Revenue Expenditures
Personnel
Services
75%
Materials and
Supplies
1%
Contractual
Services
22%
Capital
Outlay
2%
Central Dispatch Fund Expenditures by Category
*Estimate **Proposed
xv
August 10, 2020
Page 16
The Equipment Replacement Fund-Water & Sewer Fund allocation ($60,000) funds the
purchase a pickup truck for water & sewer distribution and a pickup truck for wastewater
treatment.
The Equipment Replacement Fund-Solid Waste allocation ($320,000) funds the purchase of a
trash truck and a pickup truck.
OTHER FUNDS
The Capital Outlay Fund was created to allow for the expenditure of funds for capital projects,
such as Beauxart Garden Road, City Hall, the Service Center, etc. Over the past several years,
the City has deposited excess revenue, such as pipeline easement sale revenue, into this fund
for future projects. The proposed FY 2020-2021 budget is $0 but will be amended in October
to fund the completion of the Homer E. Nagel Public Safety Complex Parking Lot
Improvements project.
The SSES Project Fund was created in order to allow for the expenditure of funds associated
with on-going sanitary sewer system repairs and improvements in conjunction with TCEQ’s
Sanitary Sewer Overflow Initiative. The proposed FY 2020-2021 budget is $50,500, which
includes funding for system testing/analysis and sewer line repair.
The proposed FY 2020-2021 Hotel/Motel Fund budget is balanced with revenue and
expenditures equaling $100,100. The budget reflects the City assuming greater maintenance
responsibilities of the French House and Windmill museums. The City continues to work with
the Nederland Chamber of Commerce to ensure compliance with Texas Tax Code Section 351
in regard to the expenditure of funds and reporting of expenses.
The proposed Street Improvement Fund budget allows for the collection and expenditure of
funds from the City’s dedicated street maintenance sales tax. $740,000 is allocated for street
improvements and related contractual services. After October 1, 2020, $300,000 in reserve
funds will be added to the 2021 Street Program budget increasing the street improvement
allocation to $1,040,000. In 2019, Nederland voters re-authorized the collection and
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$110,000
$120,000
$130,000
$140,000
$150,000
$160,000
$170,000
2009‐20102010‐20112011‐20122012‐20132013‐20142014‐20152015‐20162016‐20172017‐20182018‐20192019‐20202020‐2021
Hotel Occupany Tax Revenue
xvi
August 10, 2020
Page 17
expenditure of this tax for the next four years.
The proposed Parks Special Fund budget facilitates the expenditure of funds ($80,500) for
parks and pool improvements/maintenance, as well as community events, such as Christmas
on the Avenue, the 4th of July, National Night Out, etc. Scheduled park and pool projects are
the re-surfacing of the tennis courts at Doornbos Park and the re-surfacing of the Nederland
Swimming Pool deck.
NEDERLAND ECONOMIC DEVELOPMENT CORPORATION
The Nederland Economic Development Corporation Board of Directors has proposed a
balanced budget of $865,857, a decrease of $2,670 or 0.31% from the adopted FY 19-20
budget. Significant features include a $500,000 allocation for special programs, which
includes incentives offered to local businesses. In addition, the budget includes funding for
utilities and building maintenance following the NEDC Board of Director’s decision to
purchase and office in their own building.
DEBT SERVICE
The debt service requirements for FY 2020-2021 are as follows:
Ad Valorem Taxes $2,114,441
Water and Sewer Revenues 957,088
Total $3,071,529
PERSONNEL
The proposed budget for FY 2020-2021 includes a two percent (2%) cost of living adjustment
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
STREET SALES TAX REVENUE
*Estimate
**Proposed
xvii
August 10, 2020
Page 18
(COLA) and other compensation adjustments outlined in the police officers’ and firefighters’
respective collective bargaining agreements and a 2% COLA for all other full-time employees.
The cost for the 2% COLA for civilian employees and their steps on the pay plan totals $201,847.
The salary cost adjustments for the Nederland Police Officers’ Association’s new collective
bargaining agreement total $37,493, which includes the cost for the 2% COLA and steps on the
shifted pay plan. The salary cost adjustments for the International Association of Fire Fighters’
collective bargaining agreement total $17,504.
COLA/
Steps
NPOA CBA
Steps & COLA
IAFF
CBA
Health &
Dental
Ins. TMRS
Salary
Survey
Adjustments
New
Position Total
General Fund 127,293 37,493 17,504 20,466 53,817 0 59,654 + 316,227
Water and Sewer Fund 36,883 4,408 12,509 0 + 53,800
Solid Waste Fund 14,444 (10,037) 4,677 2,069 + 11,153
Central Dispatch Fund 23,227 (1,877) 5,351 3,692 + 30,393
Total +201,847 +37,493 +17,504 +12,960 +76,354 +5,761 +59,654 + 411,573
During the FY 2015-2016, the City conducted its first employee compensation and benefits survey
in over twenty years. The salary survey adjustments approved by the City Council on September
26, 2016 would be implemented over the next several years. The next phase of the recommended
pay adjustments’ implementation differs for the City’s hourly and salaried employees hired prior
to the implementation of the salary survey adjustments:
On October 1, 2020, hourly employees would take their available annual step on the City’s
General Wage Scale, as well as the budgeted 2% cost of living adjustment; however, no
additional steps would be afforded to these employees during fiscal year; and
On October 1, 2020, salaried employees and supervisors would receive the budgeted 2%
COLA. And on April 1, 2021, salaried employees and supervisors would take their
available annual step on the City’s General Wage Scale; however, no additional steps
would be afforded to these employees during the fiscal year.
For those employees who were hired or promoted after the implementation of the salary survey
adjustments, they will receive the budgeted 2% COLA on October 1, 2020 and their available
annual step(s) on their anniversary dates. The total cost of the adjustments is $5,761.
The City’s health and dental insurance costs increased by $12,960. Due to a successful year of
medical claims, the City renewed the contract with its health insurance provider (Blue Cross Blue
Shield of Texas) with no rate increase; however, the City’s dental insurance costs did increase.
Payments to the Texas Municipal Retirement System (TMRS) increased by $76,354. Effective
January 1, 2021, the City’s contribution shall increase from 6.47% to 7.36% with employees’
retirement benefits remaining the same; the contribution increase is likely due to the greater than
normal number of retirements last year.
A new Maintenance Worker position in the Streets Department is created in the proposed budget,
which increases the number of Streets employees to nine. The total cost of the new position is
$59,645. The Public Works Director requested the position to keep up with the growing demand
in street maintenance, contracted projects, and drainage services. This is the first new position in
Streets since 2004 when the Streets staffing was reduced from ten positions to eight positions.
xviii
August 10, 2020
Page 19
CONCLUSION
As you are aware , many cities throughout the nation, state, and region continue to encounter
financial difficulties. Revenues have flattened , decreased, or increased lethargically while the
costs and demands to provide services have continued to increase. Many affected local
governments have addressed their budgetary shortfalls via personnel reductions and/or significant
decreases in service delivery. The COVID-19 pandemic has further complicated matters with an
unclear path to economic recovery. Unfortunately, the City of Nederland is neither unique nor
isolated from the economic factors that impact municipal revenue sources. In responding to these
conditions , management has undertaken budgetary efforts to promote greater financial efficiency
and effectiveness. It is important to remember that many of the same economic conditions that
influence the City also directly impact citizens/taxpayers themselves and, as such, recognition
must be given to this circumstance when considering budgetary decisions .
The proposed FY 2020-2021 Annual Budget attempts to minimize the impact of the current
economic condition on City operations. Without question, service delivery within several areas
has been and will continue to be moderately impacted as a result of monetary constraints. But the
City's commitment to progress has not and will not waver during this difficult period by ignoring
or postponing our community 's needs . Instead, progress will continue while balancing the needs
of the taxpay er and our employees. The City has placed considerable focus on public safety, street
improvements, and strengthening the commitment to the quality of life.
As we look toward tomorrow, we must discover ways to focus on creating a future that will be
more prosperous for Nederland. Years of investment-public and private, monetary and non-
monetary, emotional and unemotional-have shaped our community and made Nederland a place
one can be proud to live , visit, or do business in. It should be our goal to honor the history of our
community and those investments made as we aspire to make the best Nederland possible.
In closing, I would like to especially thank Cheryl Dowden, Holly Guidry, Linda Tillotson, Joni
Underwood, and each department head for their dedicated assistance in preparing the FY 2020-
2021 budget. The staff and I look forward to working with the City Counci l and the community
to meet the challenges of the fiscal year.
Respectfully subm itted ,
Christo her Duque,
City Manager
xix
ANNUAL BUDGET
FINANCIAL SUMMARIES
CITY OF NEDERLAND
ANNUAL BUDGET
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CITY OF NEDERLAND
1
CITY OF NEDERLAND
BALANCE SHEET-ALL FUNDS
AS OF JUNE 30, 2020
Water &Street Equipment
General Debt Service Sewer Solid Waste Improvement Replace.
Fund Fund Funds Fund Fund Funds
ASSETS
Cash & Investments $21,119,667 $224,327 $12,267,201 $3,059,475 $4,558,866 $2,250,758
Cash & Investments - Restricted
Due (To)/From Other Funds (2,361,407) 2,196,403
Prepaid Expenses 1,603 1,260,424 184,669
Accounts Receivable 723,108 166,106 167,847 100,640 71,914
Fixed Assets (Net)26,532,164 669,295
TOTAL ASSETS $19,482,971 $2,586,836 $40,227,636 $4,014,079 $4,630,780 $2,250,758
LIABILITIES & FUND BALANCE
Accounts Payable $516,976 $0 $1,567,608 $276,934 $615,331 $0
Reserve for Taxes & Receivables 447,506 166,107 27,316,040
TOTAL LIABILITIES 964,482 166,107 28,883,648 276,934 615,331 0
FUND BALANCE
Fund Balance 10/01/19 14,314,334 165,746 14,486,567 3,598,732 4,004,511 2,469,437
Revenues 11,969,852 2,649,712 3,672,721 1,178,010 820,066 280,037
Expenditures (7,765,697) (394,729) (6,815,300) (1,039,597) (809,128) (498,716)
FUND BALANCE 6/30/20 18,518,489 2,420,729 11,343,988 3,737,145 4,015,449 2,250,758
TOTAL LIABILITIES
& FUND BALANCE $19,482,971 $2,586,836 $40,227,636 $4,014,079 $4,630,780 $2,250,758
ANNUAL BUDGET
CITY OF NEDERLAND
2
Police Court Parks &MCML
Narcotics Technology Library Hotel/Motel Recreation Fire Dept Capital Dispatch
Fund Fund Fund Fund Fund Special Fund Outlay Funds Fund
$111,971 $3,967 $74,097 $98,753 $253,373 $220,512 $2,357,140 $459,109
10,000
942,833
$111,971 $3,967 $84,097 $98,753 $253,373 $220,512 $2,357,140 $1,401,942
$0 $0 $55 $230 $1,600 $100 $56,334
25,008
0 0 25,063 230 0 1,600 100 56,334
118,840 5,015 33,092 89,186 363,929 55,983 2,844,971 1,312,461
3,075 5,571 48,632 64,996 24,871 174,968 14,626 1,187,125
(9,944) (6,619) (22,690) (55,659) (135,427) (12,039) (502,557) (1,153,978)
111,971 3,967 59,034 98,523 253,373 218,912 2,357,040 1,345,608
$111,971 $3,967 $84,097 $98,753 $253,373 $220,512 $2,357,140 $1,401,942
ANNUAL BUDGET
CITY OF NEDERLAND
3
CITY OF NEDERLAND
ALL FUNDS SUMMARY
BUDGET FISCAL YEAR 2020-2021
OPERATING FUNDS
Debt Water & SSES Solid Equip.
General Service Sewer Project Waste Replace.
Fund Fund Fund Fund Fund Funds
REVENUES:
Taxes $10,579,900 $2,113,441
License & Permits 129,975
Intergovernmental 217,025
Charges for Service 117,500 5,166,925 1,625,212
Fines & Forfeitures 224,800
Miscellaneous 191,000 1,000 77,368 500 25,250 2,000
Donations
Transfers-In 485,000 957,088 50,000 690,000
TOTAL 11,945,200 3,071,529 5,244,293 50,500 1,650,462 692,000
APPROPRIATIONS:
General Administration 1,383,924
Fire Department 1,988,976
Police Department 4,344,522 83,000
Public Services 2,047,376 3,797,205 50,500 1,250,462 755,000
Parks & Recreation 677,025
Library 532,356
Other Requirements 566,021
Debt Service 3,071,529
Transfers-Out 405,000 1,447,088 400,000
TOTAL 11,945,200 3,071,529 5,244,293 50,500 1,650,462 838,000
CHANGE IN
FUND BALANCE $0 $0 $0 $0 $0 ($146,000)
ANNUAL BUDGET
CITY OF NEDERLAND
4
ANNUAL BUDGET
AGENCY
SPECIAL FUNDS FUND
Police Hotel/ Fire Parks & Court Street MCML
Narcotics Library Motel Dept Spec Rec. Spec. Tech. Improv. Dispatch Memo
Fund Fund Fund Fund Fund Fund Fund Fund Total
$100,000 $737,500 $13,530,841
129,975
35,000 1,595,768 1,847,793
6,909,637
5,600 230,400
400 9,000 100 500 2,500 309,618
59,300 25,000 40,000 124,300
80,000 2,262,088
35,400 68,300 100,100 25,000 120,500 5,600 740,000 1,595,768 25,344,652
658,961 2,042,885
25,000 2,013,976
25,400 5,600 936,807 5,395,329
740,000 8,640,543
100,100 120,500 897,625
111,380 643,736
566,021
3,071,529
10,000 2,262,088
35,400 111,380 100,100 25,000 120,500 5,600 740,000 1,595,768 25,533,732
$0 ($43,080) $0 $0 $0 $0 $0 $0 ($189,080)
CITY OF NEDERLAND
5
CONSOLIDATED STATEMENT
FISCAL YEAR 2020-2021
Beginning FY20-21 FY20-21 Ending
Fund Balance Revenue Expenditures Fund Balance
FUND
General Fund $14,163,823 $11,945,200 $11,945,200 $14,163,823
Street Improvement Fund 4,004,511 740,000 740,000 4,004,511
Water & Sewer Fund 4,887,692 5,244,293 5,244,293 4,887,692
SSES Project Fund 491,714 50,500 50,500 491,714
Solid Waste Fund 2,626,604 1,650,462 1,650,462 2,626,604
Equip. Replacement-General 1,224,117 326,000 458,000 1,092,117
Equip. Replacement-W & S 269,137 65,500 60,000 274,637
Equip. Replacement-Solid Waste 992,683 300,500 320,000 973,183
Police Narcotic Fund 118,840 35,400 35,400 118,840
Library Special Fund 29,092 68,300 111,380 (13,988)
Court Technology Fund 5,015 5,600 5,600 5,015
Hotel/Motel Fund 89,186 100,100 100,100 89,186
Fire Department Special Fund 55,984 25,000 25,000 55,984
Parks & Recreation Spec. Fund 205,929 120,500 120,500 205,929
MCML Central Dispatch Fund 369,628 1,595,768 1,595,768 369,628
Debt Service Fund 165,746 3,071,529 3,071,529 165,746
$29,699,701 $25,344,652 $25,533,732 $29,510,621
ANNUAL BUDGET
CITY OF NEDERLAND
6
SUMMARY OF EXPENDITURES
ALL FUNDS
FISCAL YEAR 2020-2021
PERSONNEL MATERIALS CONTRACTUAL
SERVICES & SUPPLIES SERVICES CAPITAL TRANSFERS TOTAL
FUND
General Fund $8,313,040 $531,460 $2,420,700 $275,000 $405,000 $11,945,200
Street Improvement Fund 0 0 30,000 710,000 0 740,000
Water & Sewer Fund 2,049,855 589,600 1,137,750 20,000 1,447,088 5,244,293
SSES Project Fund 0 0 50,500 0 0 50,500
Solid Waste Fund 676,722 204,050 369,690 0 400,000 1,650,462
Equip. Replacement-General 0 0 0 458,000 0 458,000
Equip. Replacement-W & S 0 0 0 60,000 0 60,000
Equip. Replacement-Solid Waste 0 0 0 320,000 0 320,000
Police Narcotic Fund 4,000 12,400 9,000 0 10,000 35,400
Library Special Fund 0 85,080 26,300 0 0 111,380
Court Technology Fund 0 0 5,600 0 0 5,600
Hotel/Motel Fund 0 0 100,100 0 0 100,100
Fire Department Special Fund 0 10,000 15,000 0 0 25,000
Parks & Recreation Special Fund 0 15,500 25,000 80,000 0 120,500
MCML Central Dispatch Fund 1,191,268 14,550 347,950 42,000 0 1,595,768
Debt Service Fund 0 0 3,071,529 0 0 3,071,529
$12,234,885 $1,462,640 $7,609,119 $1,965,000 $2,262,088 $25,533,732
ANNUAL BUDGET
CITY OF NEDERLAND
7
ANNUAL BUDGET
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CITY OF NEDERLAND
8
ANNUAL BUDGET
GENERAL FUND
CITY OF NEDERLAND
ANNUAL BUDGET
GENERAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
REVENUES
Current Taxes $4,118,000 $4,773,237 $4,490,000
Delinquent Taxes 69,000 27,856 69,000
Industrial In-Lieu-of Tax Payments 1,901,850 2,402,073 2,025,000
Sales Tax 2,943,076 3,158,174 2,950,000
Taxes P&I 55,907 39,959 55,900
Occupational Taxes & Licenses 6,000 6,974 6,975
Franchise Fees 990,000 308,897 990,000
Federal Grant Revenue 0 190,322 0
State Grant Funds 0 1,684 0
School Contribution 217,025 217,848 217,025
Inspection Fees 123,000 77,717 123,000
Pool & Recreation Bldg. Fees 96,000 10,442 96,000
Donations 0 19,226 0
Fines & Court Costs 198,000 236,241 220,000
Library Fees 17,000 8,234 17,000
Animal Control Fees 4,500 1,099 4,500
Court Bldg Security Fees 4,700 5,029 4,800
Time Payment Reimbursement Fee 0 923 0
Interest Income 140,000 130,911 120,000
Miscellaneous Revenue 80,140 110,506 71,000
Transfers In 485,000 242,500 485,000
TOTAL REVENUES 11,449,198 11,969,852 11,945,200
EXPENDITURES
Personnel Services 8,178,375 5,808,872 8,313,040
Materials & Supplies 532,400 267,741 531,460
Contractual Services 2,355,934 1,524,505 2,420,700
Capital Outlay 318,000 57,079 275,000
Transfers Out 215,000 107,500 405,000
TOTAL EXPENDITURES 11,599,709 7,765,697 11,945,200
EXCESS (DEFICIT) REVENUES
OVER EXPENDITURES ($150,511) $4,204,155 $0
CITY OF NEDERLAND
9
ANNUAL BUDGET
GENERAL FUND
SUMMARY OF EXPENDITURES
FISCAL YEAR 2020-2021
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
City Council $20,620 $200 $3,000 $0 $0 $23,820
Legal 50 300 80,700 0 0 81,050
City Manager 436,945 5,250 80,000 0 0 522,195
Finance 247,880 4,500 130,950 0 0 383,330
Personnel 223,469 7,210 84,250 0 0 314,929
Civil Service 0 600 3,550 0 0 4,150
City Hall 0 4,450 50,000 0 0 54,450
Police 3,461,957 106,450 776,115 0 0 4,344,522
Property Maintenance 33,731 4,000 16,500 0 0 54,231
Emergency Management 0 2,500 68,000 0 0 70,500
Fire 1,698,176 69,150 132,500 0 0 1,899,826
Fire Department Volunteers 650 0 18,000 0 0 18,650
Inspections 198,984 10,700 29,160 0 0 238,844
Code Enforcement 74,647 3,300 26,450 0 0 104,397
Public Works Admin.256,162 8,400 72,600 0 0 337,162
Street Department 699,180 159,300 36,700 275,000 0 1,170,180
Animal Control 119,502 4,900 18,160 0 0 142,562
Parks & Recreation 465,381 100,750 110,894 0 0 677,025
Library 375,706 39,500 117,150 0 0 532,356
Other Requirements 0 0 566,021 0 405,000 971,021
$8,313,040 $531,460 $2,420,700 $275,000 $405,000 $11,945,200
CITY OF NEDERLAND
PERSONNEL
SERVICES 70%
MATERIALS &
SUPPLIES 5%
CONTRACTUAL
SERVICES 20%
CAPITAL
OUTLAY 2%
INTERFUND
TRANSFERS 3%
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ANNUAL BUDGET
CITY OF NEDERLAND
CITY COUNCIL
The City Council consists of the Mayor and four Council members and is the elected
governing body of the City of Nederland. The Mayor and Council members are elected at
large and each Council member serves in one of four municipal districts. Each Council
member must reside in the ward they represent. The Mayor and Council members serve
staggered three-year terms and are not restricted on the number of times they may run
for office. Staff assistance to the City Council is provided through the Office of the
City Manager.
11
ANNUAL BUDGET
SUMMARY
General Fund
City Council
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $19,350 $14,285 $20,620
6200 Materials & Supplies 200 271 200
6300 Contractual Services 3,000 1,240 3,000
6700 Capital Outlay 0 0 0
Total $22,550 $15,796 $23,820
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
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ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:City Council - 01-11-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $17,916 $13,242 $19,120
Social Security 6126 1,400 1,013 1,466
Worker's Compensation 6128 34 30 34
Total 19,350 14,285 20,620
MATERIALS & SUPPLIES
General Office Supplies 6210 100 271 100
Supplies/Minor Tools & Equipment 6265 100 0 100
Total 200 271 200
CONTRACTUAL SERVICES
Training & Travel 6333 3,000 1,240 3,000
Total 3,000 1,240 3,000
TOTALS $22,550 $15,796 $23,820
CITY OF NEDERLAND
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CITY OF NEDERLAND
14
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LEGAL
CITY OF NEDERLAND
The City Attorney is appointed by the City Council and is the legal advisor for the City
Council and all other City officers, departments, and officials. The City Judge is appointed
by the City Council and operates Municipal Court.
15
ANNUAL BUDGET
SUMMARY
General Fund
Legal
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $50 $45 $50
6200 Materials & Supplies 300 77 300
6300 Contractual Services 79,465 52,168 80,700
6700 Capital Outlay 0 0 0
Total $79,815 $52,290 $81,050
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
16
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Legal - 01-12-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Worker's Compensation 6128 $50 $45 $50
Total 50 45 50
MATERIALS & SUPPLIES
Books & Publications 6212 300 77 300
Total 300 77 300
CONTRACTUAL SERVICES
Legal Services 6313 54,965 36,400 55,700
Training & Travel 6333 500 0 500
Court Costs, Jury Fees 6372 400 36 400
City Judge 6374 23,600 15,732 24,100
Total 79,465 52,168 80,700
TOTALS $79,815 $52,290 $81,050
CITY OF NEDERLAND
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CITY OF NEDERLAND
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CITY MANAGER
CITY OF NEDERLAND
The City Manager is appointed and is responsible to the Mayor and City Council. He is the
Chief Administrative Officer of the City. The City Manager oversees personnel, develops
the proposed budget, proposes policy alternatives and is generally responsible for the
implementation of policies and programs proposed by the City Council. The City Clerk is
appointed by the City Council.
19
ANNUAL BUDGET
SUMMARY
General Fund
City Manager
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $423,657 $307,780 $436,945
6200 Materials & Supplies 5,250 1,875 5,250
6300 Contractual Services 77,960 31,908 80,000
6700 Capital Outlay 0 0 0
Total $506,867 $341,563 $522,195
Schedule of Personnel Number of Number of
Pay Grade Positions
City Manager 131 1
City Clerk 117 1
Executive Secretary 114 1
Total 3
CITY OF NEDERLAND
20
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:City Manager - 01-13-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $334,768 $244,056 $341,415
Overtime 6111 0 2,035 0
Longevity 6113 1,920 1,336 2,064
Extra Help 6115 3,000 300 3,000
Group Insurance 6121 35,622 25,598 38,785
TMRS 6124 21,683 16,802 24,516
Social Security 6126 25,986 17,047 26,506
Worker's Compensation 6128 678 606 659
Total 423,657 307,780 436,945
MATERIALS & SUPPLIES
General Office Supplies 6210 3,500 860 3,500
Books & Publications 6212 750 788 750
Miscellaneous Supplies 6220 1,000 227 1,000
Total 5,250 1,875 5,250
CONTRACTUAL SERVICES
Recording Fees 6318 0 38 0
Postage & Freight 6332 1,200 188 1,200
Training & Travel 6333 5,000 5,441 5,000
Advertising/Publication 6337 6,000 9,214 8,000
Insurance-General 6341 510 396 550
Vehicle & Equipment R & M 6355 250 0 250
Dues & Memberships 6377 11,500 9,286 11,500
CITY OF NEDERLAND
21
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:City Manager - 01-13-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Contractual Services 6393 40,000 6,240 40,000
Election Services 6395 13,500 1,105 13,500
Total 77,960 31,908 80,000
TOTALS $506,867 $341,563 $522,195
CITY OF NEDERLAND
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ANNUAL BUDGET
FINANCE DEPARTMENT
CITY OF NEDERLAND
The Finance Department is responsible for all financial administration, accounting, and
reporting services for the City. Transactions relating to purchasing, accounts payable,
accounts receivable, payroll, benefit reporting, and cash management are processed by this
department. This department also provides statistical reporting and related services to
individual City departments and to the City Council.
23
ANNUAL BUDGET
SUMMARY
General Fund
Finance Department
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $236,013 $178,302 $247,880
6200 Materials & Supplies 4,500 1,951 4,500
6300 Contractual Services 130,950 95,488 130,950
6700 Capital Outlay 0 0 0
Total $371,463 $275,741 $383,330
Schedule of Personnel Number of Number of
Pay Grade Positions
Director of Finance/Assistant City Manager 126 1
Accounting Assistant 108 1
Total 2
CITY OF NEDERLAND
24
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Finance - 01-15-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $186,739 $140,457 $194,770
Overtime 6111 0 43 0
Longevity 6113 1,344 900 1,440
Group Insurance 6121 21,760 16,154 23,215
TMRS 6124 11,409 9,578 13,072
Social Security 6126 14,388 10,837 15,010
Worker's Compensation 6128 373 333 373
Total 236,013 178,302 247,880
MATERIALS & SUPPLIES
General Office Supplies 6210 4,000 1,874 4,000
Books & Publications 6212 500 77 500
Total 4,500 1,951 4,500
CONTRACTUAL SERVICES
Auditing & Accounting 6311 40,000 30,310 40,000
Postage & Freight 6332 1,800 1,421 1,800
Training & Travel 6333 5,000 734 5,000
Advertising/Publication 6337 1,000 0 1,000
Insurance-General 6341 350 290 350
Dues & Memberships 6377 800 510 800
Contractual Services 6393 82,000 62,223 82,000
Total 130,950 95,488 130,950
TOTALS $371,463 $275,741 $383,330
CITY OF NEDERLAND
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CITY OF NEDERLAND
26
ANNUAL BUDGET
PERSONNEL DEPARTMENT
CITY OF NEDERLAND
The Personnel Department is responsible for various functions throughout the City. These
functions include personnel, risk management, and employee benefits. This department is
responsible for providing the City Manager with needed reports and statistical data. This
department is also responsible for the various functions in the Civil Service Commission
as implemented in accordance with Texas Local Government Code Chapter 143
regulating Municipal Civil Service.
27
ANNUAL BUDGET
SUMMARY
General Fund
Personnel
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $215,003 $156,638 $223,469
6200 Materials & Supplies 7,210 1,587 7,210
6300 Contractual Services 80,100 44,062 84,250
6700 Capital Outlay 000
Total $302,313 $202,287 $314,929
Schedule of Personnel Number of Number of
Pay Grade Positions
Human Resources Director/Assistant to the City Manager 124 1
Administrative Secretary 106 1
Total 2
CITY OF NEDERLAND
28
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Personnel - 01-16-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $171,430 $124,362 $177,685
Overtime 6111 100 0 100
Longevity 6113 1,008 670 1,104
Extra Help 6115 1,000 615 1,000
Group Insurance 6121 16,734 12,087 16,708
TMRS 6124 11,111 8,489 12,768
Social Security 6126 13,276 10,108 13,762
Worker's Compensation 6128 344 307 342
Total 215,003 156,638 223,469
MATERIALS & SUPPLIES
General Office Supplies 6210 3,000 777 3,000
Books & Publications 6212 150 77 150
Foods 6236 560 336 560
Special Program Supplies 6243 3,500 397 3,500
Total 7,210 1,587 7,210
CONTRACTUAL SERVICES
Consultant Services 6312 29,500 20,129 29,500
Medical Svcs. and Pre-Employ.6314 8,500 5,122 8,500
Postage & Freight 6332 450 261 450
Training & Travel 6333 3,000 1,642 3,000
Advertising/Publication 6337 500 481 1,000
Printing & Binding 6338 600 600 750
Insurance-General 6341 350 236 350
Surety, Fidelity Bonds 6342 3,500 3,059 0
Unemployment Reimbursement 6347 7,000 0 7,000
Dues & Memberships 6377 700 698 700
CITY OF NEDERLAND
29
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Personnel - 01-16-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Contractual Services 6393 13,000 6,671 20,000
Special Programs 6400 13,000 5,163 13,000
Total 80,100 44,062 84,250
TOTALS $302,313 $202,287 $314,929
CITY OF NEDERLAND
30
ANNUAL BUDGET
SUMMARY
General Fund
Civil Service
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 600 0 600
6300 Contractual Services 5,350 1,899 3,550
6700 Capital Outlay 0 0 0
Total $5,950 $1,899 $4,150
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
31
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Civil Service - 01-16-01
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
MATERIALS & SUPPLIES
General Office Supplies 6210 $100 $0 $100
Books & Publications 6212 500 0 500
Total 600 0 600
CONTRACTUAL SERVICES
Consultant Services 6312 900 575 900
Medical Svcs. and Pre-Employ.6314 750 368 750
Reimbursement 6317 50 0 50
Training & Travel 6333 3,300 956 1,500
Advertising/Publication 6337 150 0 150
Dues & Memberships 6377 200 0 200
Total 5,350 1,899 3,550
TOTALS $5,950 $1,899 $4,150
CITY OF NEDERLAND
32
ANNUAL BUDGET
CITY HALL
CITY OF NEDERLAND
The City Hall Department is created to track costs associated with the maintenance and
operation of the City Hall Building along with the maintenance of all equipment and fixtures
throughout the facility.
33
ANNUAL BUDGET
SUMMARY
General Fund
City Hall
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 4,450 2,518 4,450
6300 Contractual Services 49,000 39,868 50,000
6700 Capital Outlay 0 13,697 0
Total $53,450 $56,083 $54,450
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
34
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:City Hall - 01-19-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
MATERIALS & SUPPLIES
General Office Supplies 6210 $750 $694 $750
Miscellaneous Supplies 6220 1,000 800 1,000
Foods 6236 500 77 500
Supplies/Minor Tools & Equipment 6265 2,200 947 2,200
Total 4,450 2,518 4,450
CONTRACTUAL SERVICES
Telephone 6331 5,500 6,471 6,500
Insurance-General 6341 14,000 12,214 14,000
Electricity 6348 8,000 2,670 8,000
Natural Gas 6349 2,000 1,264 2,000
Bldg/Structure Improvements 6350 2,000 4,717 2,000
Fixed Plant & Equipment R & M 6351 7,000 5,092 7,000
Rental Equipment 6366 3,000 1,860 3,000
Janitorial Services 6380 7,500 5,580 7,500
Total 49,000 39,868 50,000
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 13,697 0
Total 0 13,697 0
TOTALS $53,450 $56,083 $54,450
CITY OF NEDERLAND
35
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CITY OF NEDERLAND
36
ANNUAL BUDGET
POLICE DEPARTMENT
CITY OF NEDERLAND
The Police Department is charged with enforcing federal, state, and local laws within the
City of Nederland. This is accomplished through a proactive program designed to minimize
and deter the occurrence of criminal activity; to recover and return stolen articles; to
facilitate the safe and orderly movement of people and vehicles; to assist persons who
cannot care for themselves; and to arrange delivery of immediate emergency services. The
Police Department responds to calls relating to suspected criminal and noncriminal
activities and conducts all necessary investigations. The main focus of the department is the
investigation of crime and the successful apprehension and prosecution of criminal
offenders. In addition, the Police Department maintains all records and accident reports and
prepares reports for State and Federal agencies as required.
37
ANNUAL BUDGET
SUMMARY
General Fund
Police Department
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $3,462,357 $2,470,184 $3,461,957
6200 Materials & Supplies 106,450 66,407 106,450
6300 Contractual Services 769,851 581,347 776,115
6700 Capital Outlay 0 7,292 0
6900 Interfund Transfers 0 0 0
Total $4,338,658 $3,125,230 $4,344,522
Schedule of Personnel Number of Number of
Pay Grade Positions
Chief of Police 127 1
Assistant Police Chief CB 1
Police Sergeant CB 7
Police Officer CB 19
Court Administrator 108 1
Administrative Secretary 106 1
Department Clerk 105 1
Total 31
CB - Collective Bargaining
CITY OF NEDERLAND
38
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Police - 01-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $2,324,975 $1,646,655 $2,321,512
Overtime 6111 210,000 165,302 210,000
Longevity 6113 14,400 8,854 14,448
Extra Help 6115 52,000 36,290 52,000
Certification Pay 6116 65,430 40,906 64,620
Group Insurance 6121 372,902 254,909 358,766
TMRS 6124 168,427 126,133 186,330
Social Security 6126 204,027 146,316 203,687
Worker's Compensation 6128 50,196 44,819 50,594
Total 3,462,357 2,470,184 3,461,957
MATERIALS & SUPPLIES
General Office Supplies 6210 11,000 7,595 11,000
Books & Publications 6212 750 264 750
Miscellaneous Supplies 6220 7,000 3,731 7,000
Motor Vehicle Fuel 6222 42,500 23,608 45,000
Wearing Apparel 6231 26,500 21,550 24,000
Foods 6236 1,200 727 1,200
Supplies/Minor Tools & Equipment 6265 15,000 8,701 15,000
Safety Equipment 6274 2,500 231 2,500
Total 106,450 66,407 106,450
CONTRACTUAL SERVICES
Computer System 6315 12,000 9,146 12,000
Telephone 6331 10,000 6,319 10,000
Postage & Freight 6332 5,000 3,399 7,000
CITY OF NEDERLAND
39
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Police - 01-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Training & Travel 6333 8,000 4,685 8,000
Insurance-General 6341 28,000 25,038 28,000
Insurance Motor Equipment 6343 12,000 11,390 12,000
Electricity 6348 18,000 10,323 18,000
Bldg/Structure Improvements 6350 4,000 7,532 4,000
Fixed Plant & Equipment R & M 6351 6,000 3,781 6,000
Vehicle & Equipment R & M 6355 25,000 16,178 25,000
Rental Equipment 6366 500 0 0
Dues & Memberships 6377 2,500 155 2,500
Janitorial Services 6380 5,200 3,768 5,200
Prisoner Costs 6384 25,000 15,647 25,000
Contractual Services 6393 24,000 19,920 40,000
Special Programs 6400 2,000 0 2,000
Contribution - Central Dispatch 6406 582,651 444,066 571,415
Total 769,851 581,347 776,115
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 7,292 0
Total 0 7,292 0
TOTALS $4,338,658 $3,125,230 $4,344,522
CITY OF NEDERLAND
40
ANNUAL BUDGET
SUMMARY
General Fund
Property Maintenance
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $33,440 $13,980 $33,731
6200 Materials & Supplies 4,300 767 4,000
6300 Contractual Services 14,500 9,749 16,500
6700 Capital Outlay 0 0 0
Total $52,240 $24,496 $54,231
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
41
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Property Maintenance - 01-21-01
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Overtime 6111 $4,000 $4,438 $4,000
Extra Help 6115 26,000 7,425 26,000
TMRS 6124 258 340 500
Social Security 6126 2,295 985 2,295
Worker's Compensation 6128 887 792 936
Total 33,440 13,980 33,731
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 2,800 623 2,500
Motor Vehicle Supplies 6258 250 109 250
Supplies/Minor Tools & Equipment 6265 1,250 35 1,250
Total 4,300 767 4,000
CONTRACTUAL SERVICES
Telephone 6331 0 27 0
Insurance Motor Equipment 6343 1,500 1,443 1,500
Vehicle & Equipment R & M 6355 1,000 268 1,000
Contractual Services 6393 12,000 8,011 14,000
Total 14,500 9,749 16,500
TOTALS $52,240 $24,496 $54,231
CITY OF NEDERLAND
42
ANNUAL BUDGET
SUMMARY
General Fund
Emergency Management
CATEGORY BUDGET ACTUAL AS
2019-2020 OF June 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 2,500 1,334 2,500
6300 Contractual Services 66,000 31,336 68,000
6700 Capital Outlay 0 0 0
Total $68,500 $32,670 $70,500
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
43
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Emergency Management - 01-21-02
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $2,500 $1,334 $2,500
Total 2,500 1,334 2,500
CONTRACTUAL SERVICES
Training & Travel 6333 3,000 379 3,000
Contractual Services 6393 63,000 30,957 65,000
Total 66,000 31,336 68,000
TOTALS $68,500 $32,670 $70,500
CITY OF NEDERLAND
44
ANNUAL BUDGET
FIRE DEPARTMENT
CITY OF NEDERLAND
The Fire Department provides firefighting and rescue services to the City and the
surrounding areas. Throughout the year, the Fire Department conducts fire prevention
programs, first aid classes, and cooperates in local service projects. Special training has
also prepared the Fire Department to respond effectively during natural disasters and
during area emergencies such as hazardous material incidents.
45
ANNUAL BUDGET
SUMMARY
General Fund
Fire Department
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $1,696,410 $1,262,678 $1,698,176
6200 Materials & Supplies 65,750 47,875 69,150
6300 Contractual Services 124,150 103,564 132,500
6700 Capital Outlay 43,000 0 0
Total $1,929,310 $1,414,117 $1,899,826
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
Fire Chief/Fire Marshal 124 1
Assistant Fire Chief CB 1
Fire Captain CB 3
Fire Fighter CB 11
Total 16
CB - Collective Bargaining
CITY OF NEDERLAND
46
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Fire Department - 01-22-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $1,193,073 $866,907 $1,161,506
Overtime 6111 96,400 88,770 96,400
Longevity 6113 12,096 7,720 11,424
Certification Pay 6116 25,920 19,668 29,700
Group Insurance 6121 162,197 118,725 177,029
TMRS 6124 85,260 66,364 92,718
Social Security 6126 101,266 76,490 99,376
Worker's Compensation 6128 20,198 18,034 30,023
Total 1,696,410 1,262,678 1,698,176
MATERIALS & SUPPLIES
General Office Supplies 6210 2,700 1,968 2,700
Books & Publications 6212 1,850 1,632 1,850
Miscellaneous Supplies 6220 4,000 4,026 7,500
Motor Vehicle Fuel 6222 12,000 6,307 12,000
Wearing Apparel 6231 15,000 23,054 10,000
Foods 6236 2,200 1,436 2,400
Signs & Markers 6240 500 0 500
Special Program Supplies 6243 1,200 987 1,200
Motor Vehicle Supplies 6258 1,300 287 1,000
Supplies/Minor Tools & Equipment 6265 25,000 8,178 30,000
Total 65,750 47,875 69,150
CITY OF NEDERLAND
47
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Fire Department - 01-22-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Laboratory Testing 6324 500 0 500
Telephone 6331 6,000 5,681 8,000
Postage & Freight 6332 200 4 200
Training & Travel 6333 12,000 6,780 12,000
Insurance-General 6341 14,750 14,702 15,500
Insurance Motor Equipment 6343 10,900 13,614 14,200
Electricity 6348 11,000 7,207 11,000
Natural Gas 6349 3,000 1,631 3,000
Bldg/Structure Improvements 6350 2,000 3,242 4,000
Fixed Plant & Equipment R & M 6351 3,500 2,184 4,000
Vehicle & Equipment R & M 6355 45,000 41,979 50,000
Rental Equipment 6366 4,500 3,068 4,000
Dues & Memberships 6377 1,500 841 1,500
Janitorial Services 6380 5,300 2,631 3,600
Contractual Services 6393 4,000 0 1,000
Total 124,150 103,564 132,500
CAPITAL OUTLAY
Miscellaneous Equipment 6744 43,000 0 0
Total 43,000 0 0
TOTALS $1,929,310 $1,414,117 $1,899,826
CITY OF NEDERLAND
48
ANNUAL BUDGET
SUMMARY
General Fund
Fire Department Volunteers
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $650 $580 $650
6200 Materials & Supplies 0 0 0
6300 Contractual Services 18,000 12,176 18,000
6700 Capital Outlay 0 0 0
Total $18,650 $12,756 $18,650
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
49
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Fire Department Volunteers- 01-22-01
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Worker's Compensation 6128 $650 $580 $650
Total 650 580 650
CONTRACTUAL SERVICES
Volunteer Promotional Services 6385 4,800 2,276 4,800
Contractual Services 6393 13,200 9,900 13,200
Total 18,000 12,176 18,000
TOTALS $18,650 $12,756 $18,650
CITY OF NEDERLAND
50
ANNUAL BUDGET
INSPECTIONS DEPARTMENT
CITY OF NEDERLAND
The Inspections Department is responsible for the enforcement of regulatory ordinances
relating to the construction, renovation, and maintenance of buildings and structures within
the City.
51
ANNUAL BUDGET
SUMMARY
General Fund
Inspections
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $194,676 $143,415 $198,984
6200 Materials & Supplies 10,200 3,903 10,700
6300 Contractual Services 29,660 9,442 29,160
6700 Capital Outlay 0 0 0
Total $234,536 $156,760 $238,844
Schedule of Personnel Number of Number of
Pay Grade Positions
Chief Building Official 118 1
Administrative Secretary 106 1
Total 2
CITY OF NEDERLAND
52
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Inspections - 01-24-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $143,145 $107,756 $145,996
Overtime 6111 500 0 500
Longevity 6113 1,200 840 1,296
Extra Help 6115 10,000 4,840 10,000
Group Insurance 6121 18,088 13,110 18,046
TMRS 6124 9,328 7,360 10,549
Social Security 6126 11,846 9,001 12,071
Worker's Compensation 6128 569 508 526
Total 194,676 143,415 198,984
MATERIALS & SUPPLIES
General Office Supplies 6210 5,000 1,465 5,000
Books & Publications 6212 1,500 77 1,500
Motor Vehicle Fuel 6222 1,200 391 1,200
Motor Vehicle Supplies 6258 500 0 500
Equipment Maint. & Repair 6270 2,000 1,970 2,500
Total 10,200 3,903 10,700
CONTRACTUAL SERVICES
Reimbursement 6317 750 220 750
Telephone 6331 1,500 702 1,000
Postage & Freight 6332 750 118 750
Training & Travel 6333 2,500 0 2,500
Insurance-General 6341 1,500 183 1,200
Insurance Motor Equipment 6343 410 549 610
Dues & Memberships 6377 700 847 800
Janitorial Services 6380 5,550 4,140 5,550
Contractual Services 6393 16,000 2,683 16,000
Total 29,660 9,442 29,160
TOTALS $234,536 $156,760 $238,844
CITY OF NEDERLAND
53
ANNUAL BUDGET
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CITY OF NEDERLAND
54
ANNUAL BUDGET
CODE ENFORCEMENT
CITY OF NEDERLAND
Code Enforcement is responsible for enforcing the City's existing Codes, such as weedy lots,
junked vehicles, illegal dumping, etc., the International Property Maintenance Code, and solid
waste regulations. This service is necessary to protect Nederland neighborhoods and business
districts.
55
ANNUAL BUDGET
SUMMARY
General Fund
Code Enforcement
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $72,923 $53,285 $74,647
6200 Materials & Supplies 3,300 1,161 3,300
6300 Contractual Services 24,450 10,612 26,450
6700 Capital Outlay 0 0 0
Total $100,673 $65,058 $104,397
Schedule of Personnel Number of Number of
Pay Grade Positions
Code Enforcement Officer 108 1
Total 1
CITY OF NEDERLAND
56
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Code Enforcement - 01-25-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $56,127 $40,794 $57,243
Overtime 6111 100 0 100
Longevity 6113 288 198 336
Group Insurance 6121 8,228 5,962 8,206
TMRS 6124 3,603 2,783 4,117
Social Security 6126 4,323 3,321 4,412
Worker's Compensation 6128 254 227 233
Total 72,923 53,285 74,647
MATERIALS & SUPPLIES
General Office Supplies 6210 2,400 913 2,400
Motor Vehicle Fuel 6222 800 211 800
Motor Vehicle Supplies 6258 100 37 100
Total 3,300 1,161 3,300
CONTRACTUAL SERVICES
Recording Fees 6318 4,500 1,742 4,500
Telephone 6331 1,000 604 1,000
Postage & Freight 6332 1,000 471 1,000
Training & Travel 6333 1,200 1,070 1,200
Insurance-General 6341 1,000 750 1,000
Insurance Motor Equipment 6343 550 369 550
Vehicle & Equipment R & M 6355 200 535 200
Contractual Services 6393 15,000 5,071 17,000
Total 24,450 10,612 26,450
TOTALS $100,673 $65,058 $104,397
CITY OF NEDERLAND
57
ANNUAL BUDGET
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CITY OF NEDERLAND
58
ANNUAL BUDGET
PUBLIC WORKS ADMINISTRATION
CITY OF NEDERLAND
The Public Works Department is the consolidation of the Sanitation, Street, Shop, and
Water and Sewer departments. This Department, under the direct supervision of the Public
Works Director, is responsible for supervising the operation of the water and sewer systems,
the streets and drainage systems, the maintenance of City vehicles and equipment, and the
collection and disposal of solid waste.
59
ANNUAL BUDGET
SUMMARY
General Fund
Public Works Administration
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $247,296 $182,751 $256,162
6200 Materials & Supplies 8,600 7,791 8,400
6300 Contractual Services 73,200 46,278 72,600
6700 Capital Outlay 0 0 0
Total $329,096 $236,820 $337,162
Schedule of Personnel Number of Number of
Pay Grade Positions
Public Works Director 126 1
Administrative Secretary 106 1
Total 2
CITY OF NEDERLAND
60
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Public Works Administration - 01-30-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $184,434 $137,257 $191,742
Overtime 6111 150 467 150
Longevity 6113 1,392 938 1,488
Group Insurance 6121 34,748 24,051 34,775
TMRS 6124 11,977 9,397 12,845
Social Security 6126 14,227 10,312 14,794
Worker's Compensation 6128 368 329 368
Total 247,296 182,751 256,162
MATERIALS & SUPPLIES
General Office Supplies 6210 4,000 1,990 4,000
Books & Publications 6212 200 77 200
Miscellaneous Supplies 6220 1,200 4,582 1,500
Motor Vehicle Fuel 6222 2,400 945 2,000
Foods 6236 500 156 400
Safety Equipment 6274 300 41 300
Total 8,600 7,791 8,400
CONTRACTUAL SERVICES
Telephone 6331 5,000 4,077 5,000
Postage & Freight 6332 500 71 400
Training & Travel 6333 2,000 105 2,000
Insurance-General 6341 16,000 13,614 16,000
Insurance Motor Equipment 6343 700 503 700
Electricity 6348 17,000 8,380 17,000
CITY OF NEDERLAND
61
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Public Works Administration - 01-30-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Natural Gas 6349 3,400 2,496 3,400
Fixed Plant & Equipment R & M 6351 2,500 509 2,000
Rental Equipment 6366 1,200 0 1,200
Dues & Memberships 6377 900 140 900
Contractual Services 6393 4,000 3,772 4,000
Storm Water Permitting 6394 20,000 12,611 20,000
Total 73,200 46,278 72,600
TOTALS $329,096 $236,820 $337,162
CITY OF NEDERLAND
62
ANNUAL BUDGET
STREET DEPARTMENT
CITY OF NEDERLAND
The Street Department is responsible for the activities of repair and replacement of concrete
streets and sidewalks, patching of potholes, reconstruction of deteriorated streets, and
inverted penetration of existing asphalt streets to prolong their useful life. Street Department
personnel also do regular mowing and trimming throughout the City, traffic light and street
sign maintenance, and extensive drainage system work. In times of emergency, the Street
Department provides repair and cleanup services throughout the City.
63
ANNUAL BUDGET
SUMMARY
General Fund
Street Department
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $638,249 $451,477 $699,180
6200 Materials & Supplies 159,300 59,263 159,300
6300 Contractual Services 35,700 14,767 36,700
6700 Capital Outlay 275,000 26,150 275,000
Total $1,108,249 $551,657 $1,170,180
Schedule of Personnel Number of Number of
Pay Grade Positions
Street and City Shop Supervisor 115 1
Heavy Equipment Operator 109 2
Maintenance Worker 105 6
Total 9
CITY OF NEDERLAND
64
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Street Department - 01-31-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $442,089 $321,546 $487,040
Overtime 6111 24,000 6,787 25,000
Longevity 6113 7,680 5,490 8,304
Group Insurance 6121 75,567 48,697 83,492
TMRS 6124 30,575 22,651 37,140
Social Security 6126 36,320 26,647 39,806
Worker's Compensation 6128 22,018 19,659 18,398
Total 638,249 451,477 699,180
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 30,000 7,662 30,000
Wearing Apparel 6231 3,000 293 3,000
Street & Bridge Supplies 6246 105,000 42,072 105,000
Chemicals & Insecticides 6256 500 335 500
Motor Vehicle Supplies 6258 10,000 5,267 10,000
Supplies/Minor Tools & Equipment 6265 9,800 3,338 9,800
Safety Equipment 6274 1,000 296 1,000
Total 159,300 59,263 159,300
CONTRACTUAL SERVICES
Insurance-General 6341 1,100 865 1,100
Insurance Motor Equipment 6343 7,000 7,637 8,000
Traffic Lights 6354 8,000 2,371 8,000
Vehicle & Equipment R & M 6355 6,000 0 6,000
Street Striping 6357 4,000 0 4,000
CITY OF NEDERLAND
65
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Street Department - 01-31-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Rental Equipment 6366 8,000 3,294 8,000
Contractual Services 6393 1,600 600 1,600
Total 35,700 14,767 36,700
CAPITAL OUTLAY
Street Improvements 6730 275,000 26,150 275,000
Total 275,000 26,150 275,000
TOTALS $1,108,249 $551,657 $1,170,180
CITY OF NEDERLAND
66
ANNUAL BUDGET
ANIMAL CONTROL
CITY OF NEDERLAND
The Animal Control Department is responsible for the enforcement of animal-related local
and state ordinances, laws, rules, and regulations. In 2013, Animal Control was reassigned
to the Public Works Department. The Department is aided by a City Council-appointed
board -- the Animal Shelter Advisory Board that was established in 2014.
67
ANNUAL BUDGET
SUMMARY
General Fund
Animal Control
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $118,024 $88,287 $119,502
6200 Materials & Supplies 5,100 2,371 4,900
6300 Contractual Services 17,460 13,870 18,160
6700 Capital Outlay 0 0 0
Total $140,584 $104,528 $142,562
Schedule of Personnel Number of Number of
Pay Grade Positions
Animal Control Officer 107 1
Total 1
CITY OF NEDERLAND
68
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Animal Control - 01-34-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $54,617 $41,502 $55,208
Overtime 6111 32,000 23,288 32,000
Longevity 6113 1,200 816 1,248
Certification Pay 6116 1,800 1,310 1,800
Group Insurance 6121 13,294 9,621 13,269
TMRS 6124 5,771 4,534 6,442
Social Security 6126 6,856 4,996 6,905
Worker's Compensation 6128 2,486 2,220 2,630
Total 118,024 88,287 119,502
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 2,000 789 1,800
Wearing Apparel 6231 600 0 600
Motor Vehicle Supplies 6258 1,500 1,091 1,500
Supplies/Minor Tools & Equipment 6265 1,000 491 1,000
Total 5,100 2,371 4,900
CONTRACTUAL SERVICES
Telephone 6331 1,000 448 1,000
Training & Travel 6333 1,500 252 700
Insurance-General 6341 630 550 630
Insurance Motor Equipment 6343 530 463 530
Electricity 6348 2,500 1,306 2,500
CITY OF NEDERLAND
69
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Animal Control - 01-34-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 0 5,759 1,500
Support of Animal Shelter 6391 11,300 5,092 11,300
Total 17,460 13,870 18,160
TOTALS $140,584 $104,528 $142,562
CITY OF NEDERLAND
70
ANNUAL BUDGET
CITY OF NEDERLAND
PARKS AND RECREATION DEPARTMENT
The Parks and Recreation Department is responsible for maintaining parks and recreation
facilities and other City owned properties in addition to providing organized recreational
activities for citizens. Within the parks system are a softball field, tennis courts, a soccer
field, open play fields, playground equipment, picnic shelters and related equipment. The
system also includes a swimming pool for water recreational activities. Additionally, this
Department sponsors numerous sports leagues and tournaments throughout the year. The
Department also organizes/provides several community events throughout the year such as
Nederland Night Out and Christmas on the Avenue. Maintenance responsibilities include
mowing, trimming, weed control, landscaping, and beautification. The Department is aided
by a City Council-appointed advisory board--the Parks and Recreation Board that was
established in 2009.
71
ANNUAL BUDGET
SUMMARY
General Fund
Parks & Recreation
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $456,941 $225,262 $465,381
6200 Materials & Supplies 100,750 44,806 100,750
6300 Contractual Services 108,972 73,054 110,894
6700 Capital Outlay 0 0 0
Total $666,663 $343,122 $677,025
Schedule of Personnel Number of Number of
Pay Grade Positions
Parks & Recreation Director 116 1
Maintenance Worker 105 2
Recreation Assistant 104 1
Total 4
CITY OF NEDERLAND
72
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Parks & Recreation - 01-51-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $215,460 $135,160 $214,811
Overtime 6111 24,000 6,891 24,000
Longevity 6113 1,104 588 1,104
Extra Help 6115 125,000 27,189 125,000
Group Insurance 6121 41,147 26,452 49,331
TMRS 6124 15,492 9,687 17,124
Social Security 6126 27,966 13,249 27,916
Worker's Compensation 6128 6,772 6,046 6,095
Total 456,941 225,262 465,381
MATERIALS & SUPPLIES
General Office Supplies 6210 2,500 1,371 2,500
Miscellaneous Supplies 6220 1,500 337 1,500
Motor Vehicle Fuel 6222 4,000 981 4,000
Wearing Apparel 6231 1,000 506 1,000
Foods 6236 10,500 650 10,500
Special Program Supplies 6243 7,500 4,972 7,500
Chemicals & Insecticides 6256 42,000 22,194 42,000
Motor Vehicle Supplies 6258 1,000 187 1,000
Supplies/Minor Tools & Equipment 6265 25,000 9,408 25,000
Equipment Maint. & Repair 6270 4,000 2,452 4,000
Safety Equipment 6274 1,750 1,748 1,750
Total 100,750 44,806 100,750
CITY OF NEDERLAND
73
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Parks & Recreation - 01-51-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Telephone 6331 2,000 2,600 2,000
Postage & Freight 6332 200 29 200
Training & Travel 6333 6,000 1,300 7,500
Advertising/Publication 6337 750 364 750
Insurance-General 6341 19,744 19,502 19,744
Insurance Motor Equipment 6343 1,778 2,027 2,200
Electricity 6348 41,000 18,427 41,000
Bldg/Structure Improvements 6350 10,000 13,630 10,000
Fixed Plant & Equipment R & M 6351 8,000 575 8,000
Rental Equipment 6366 750 0 750
Dues & Memberships 6377 750 280 750
Contractual Services 6393 18,000 14,320 18,000
Total 108,972 73,054 110,894
TOTALS $666,663 $343,122 $677,025
CITY OF NEDERLAND
74
ANNUAL BUDGET
LIBRARY
CITY OF NEDERLAND
The Library Department operates in a facility located at 2712 Nederland Avenue. It
maintains a collection of about 79,000 items including a wide array of fiction and non-
fiction, children's materials, DVDs, audiobooks on CD, reference and archive collections,
microfilm, etc. The library also offers members access to downloadable eAudiobooks and
videos, Internet access, wireless access point, online databases and services, as well as 24/7
access to the online catalog and their account where they can place holds, renew books,
request Interlibrary Loans, etc. Most of these online services can be accessed from home.
The library also offers a variety of programs for all age levels and access to meeting spaces
for small nonprofit groups.
75
ANNUAL BUDGET
SUMMARY
General Fund
Library
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $363,336 $259,923 $375,706
6200 Materials & Supplies 43,640 23,784 39,500
6300 Contractual Services 116,366 94,129 117,150
6700 Capital Outlay 0 9,940 0
Total $523,342 $387,776 $532,356
Schedule of Personnel Number of Number of Number of
Positions Pay Grade Positions
Director of Library Services 119 1
Senior Library Assistant 107 1
Library Assistant 104 2
Total 4
CITY OF NEDERLAND
76
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Library - 01-55-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $238,366 $176,013 $247,446
Overtime 6111 250 117 250
Longevity 6113 2,640 1,810 2,832
Extra Help 6115 42,000 22,849 42,000
Group Insurance 6121 41,272 29,848 41,204
TMRS 6124 15,537 12,054 17,881
Social Security 6126 21,669 15,801 22,378
Worker's Compensation 6128 1,602 1,431 1,715
Total 363,336 259,923 375,706
MATERIALS & SUPPLIES
General Office Supplies 6210 6,500 2,715 6,500
Books & Publications 6212 29,140 15,434 25,000
Miscellaneous Supplies 6220 2,500 1,283 2,500
Special Program Supplies 6243 500 294 500
Supplies/Minor Tools & Equipment 6265 5,000 4,058 5,000
Total 43,640 23,784 39,500
CONTRACTUAL SERVICES
Telephone 6331 1,000 2,665 3,800
Postage & Freight 6332 2,000 2,000 2,000
Training & Travel 6333 500 41 500
Printing & Binding 6338 1,300 542 1,300
Insurance-General 6341 19,000 18,844 20,000
Electricity 6348 21,000 7,515 21,000
Natural Gas 6349 1,600 973 1,600
Bldg/Structure Improvements 6350 11,000 11,993 8,000
CITY OF NEDERLAND
77
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Library - 01-55-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 2,500 1,157 2,500
Rental Equipment 6366 2,100 1,679 2,100
Dues & Memberships 6377 425 449 450
Contractual Services 6393 52,441 45,621 52,400
Special Programs 6400 1,500 650 1,500
Total 116,366 94,129 117,150
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 9,940 0
Total 0 9,940 0
TOTALS $523,342 $387,776 $532,356
CITY OF NEDERLAND
78
ANNUAL BUDGET
OTHER REQUIREMENTS
CITY OF NEDERLAND
This designation includes appropriations for specialized activities and payments to
organizations which provide direct benefits to the citizens of Nederland.
79
ANNUAL BUDGET
SUMMARY
General Fund
Other Requirements
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 531,800 257,548 566,021
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 215,000 107,500 405,000
Total $746,800 $365,048 $971,021
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
80
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2020-2021
DEPARTMENT:Other Requirements - 01-90-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Computer System 6315 $110,000 $100,715 $120,000
Retiree Insurance 6326 25,000 15,968 25,000
Retiree Accrued Compensation 6336 20,800 0 25,000
Street Lights 6365 198,000 89,687 198,000
Senior Citizen Center 6371 48,000 38,875 52,000
Contractual Services 6393 30,000 0 30,000
Special Programs 6400 12,000 12,303 12,000
Contingency 6406 45,000 0 61,021
Vacation Buy Back 6409 23,000 0 23,000
Preventative Care Reimbursement 6411 20,000 0 20,000
Total 531,800 257,548 566,021
INTERFUND TRANSFERS
Transfer to Parks Special Fund 6904 40,000 20,000 80,000
Transfer to Equipment Replacement 6908 175,000 87,500 325,000
Total 215,000 107,500 405,000
TOTALS $746,800 $365,048 $971,021
CITY OF NEDERLAND
81
ANNUAL BUDGET
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CITY OF NEDERLAND
82
ANNUAL BUDGET
STREET IMPROVEMENT FUND
CITY OF NEDERLAND
ANNUAL BUDGET
STREET IMPROVEMENT FUND
CITY OF NEDERLAND
The Street Improvement Fund contains expenditures associated with the City's dedicated
sales tax for street maintenance.
83
ANNUAL BUDGET
STREET IMPROVEMENT FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
FUND BALANCE - October 1 $4,004,511 $4,004,511 $4,004,511
REVENUES
Sales Tax 740,000 789,544 737,500
Interest Income 3,000 30,522 2,500
TOTAL REVENUES 743,000 820,066 740,000
EXPENDITURES
Contractual Services 120,000 0 30,000
Capital Outlay 623,000 809,128 710,000
TOTAL EXPENDITURES 743,000 809,128 740,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 10,938 0
FUND BALANCE - Sept. 30 $4,004,511 $4,015,449 $4,004,511
CITY OF NEDERLAND
84
ANNUAL BUDGET
SUMMARY
Street Improvement Fund
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 120,000 0 30,000
6700 Capital Outlay 623,000 809,128 710,000
Total $743,000 $809,128 $740,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
85
ANNUAL BUDGET
FUND:Street Improvement Fund FISCAL YEAR: 2020-2021
DEPARTMENT:Street Improvement Fund 39-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
Contractual Services
Contractual Services 6393 120,000 0 30,000
Total 120,000 0 30,000
CAPITAL OUTLAY
Street Improvements 6730 623,000 809,128 710,000
Total 623,000 809,128 710,000
TOTALS $743,000 $809,128 $740,000
CITY OF NEDERLAND
86
ANNUAL BUDGET
WATER & SEWER FUND
CITY OF NEDERLAND
ANNUAL BUDGET
WATER & SEWER FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
REVENUES
Water Service $2,125,000 $1,420,720 $2,125,000
Sewer Service 2,575,000 1,798,941 2,611,925
W&S Line Maintenance Fee 238,000 152,308 238,000
Tapping Fees 42,000 64,070 52,000
Interest Income 55,000 46,306 50,000
Misc. Income 27,368 10,415 27,368
Penalties & Interest 130,000 81,334 140,000
TOTAL REVENUES 5,192,368 3,574,094 5,244,293
EXPENSES
Personnel Services 2,018,406 1,490,845 2,049,855
Materials & Supplies 594,650 376,343 589,600
Contractual Services 1,096,000 712,900 1,137,750
Capital Outlay 29,000 8,878 20,000
Transfers Out 1,471,995 735,998 1,447,088
TOTAL EXPENSES 5,210,051 3,324,964 5,244,293
EXCESS (DEFICIT) REVENUES
OVER EXPENSES ($17,683)$249,130 $0
CITY OF NEDERLAND
87
ANNUAL BUDGET
WATER & SEWER FUND
SUMMARY OF EXPENSES
FISCAL YEAR 2020-2021
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
Water Treatment $586,215 $316,550 $529,250 $0 $0 $1,432,015
Billing & Collections 378,372 66,400 89,200 0 0 533,972
Wastewater Treatment 326,262 67,100 423,500 15,000 0 831,862
Water & Sewer Distribution 759,006 139,550 14,800 5,000 0 918,356
Other Requirements 0 0 81,000 0 1,447,088 1,528,088
$2,049,855 $589,600 $1,137,750 $20,000 $1,447,088 $5,244,293
CITY OF NEDERLAND
PERSONNEL SERVICES
39.1%
MATERIALS &
SUPPLIES
11.2%CONTRACTUAL
SERVICES
21.7%
CAPITAL OUTLAY
0.4%
INTERFUND
TRANSFERS
27.6%
88
ANNUAL BUDGET
WATER TREATMENT
CITY OF NEDERLAND
The Water Treatment Department currently oversees all aspects of water production and
treatment. Water for the City comes from water supplied by the Lower Neches Valley
Authority (LNVA). Water treatment for the City's water supply consists of chlorinating for
disinfection and the addition of polymers for controlling suspended solids.
89
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Water Treatment
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $585,400 $460,786 $586,215
6200 Materials & Supplies 316,550 201,691 316,550
6300 Contractual Services 503,700 337,325 529,250
6700 Capital Outlay 0 0 0
Total $1,405,650 $999,802 $1,432,015
Schedule of Personnel Number of Number of
Pay Grade Positions
Treatment Plant Supervisor 115 1
Plant Operator 109 5
Total 6
CITY OF NEDERLAND
90
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2020-2021
DEPARTMENT:Water Treatment - 50-60-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $372,674 $287,401 $371,162
Overtime 6111 60,000 55,333 60,000
Longevity 6113 3,456 2,420 3,744
Certification Pay 6116 7,920 6,016 8,460
Group Insurance 6121 67,925 49,132 67,802
TMRS 6124 28,600 23,688 31,645
Social Security 6126 33,970 27,104 33,918
Worker's Compensation 6128 10,855 9,692 9,484
Total 585,400 460,786 586,215
MATERIALS & SUPPLIES
General Office Supplies 6210 150 0 150
Motor Vehicle Fuel 6222 3,000 817 3,000
Wearing Apparel 6231 2,500 0 2,500
Chemicals & Insecticides 6256 300,000 194,309 300,000
Motor Vehicle Supplies 6258 1,500 1,113 1,500
Supplies/Minor Tools & Equipment 6265 9,000 5,410 9,000
Safety Equipment 6274 400 42 400
Total 316,550 201,691 316,550
CONTRACTUAL SERVICES
Health Inspection Fees 6323 22,000 21,009 22,000
Laboratory Testing 6324 26,000 13,968 26,000
Telephone 6331 500 1,136 1,500
Postage & Freight 6332 450 0 0
Training & Travel 6333 3,000 1,464 3,000
Insurance-General 6341 55,000 54,164 55,000
Insurance Motor Equipment 6343 1,250 1,114 1,250
CITY OF NEDERLAND
91
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2020-2021
DEPARTMENT:Water Treatment - 50-60-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Electricity 6348 120,000 60,906 120,000
Natural Gas 6349 1,500 902 1,500
Fixed Plant & Equipment R & M 6351 62,000 17,429 62,000
Vehicle & Equipment R & M 6355 1,000 0 1,000
Rental Equipment 6366 1,000 0 1,000
Untreated Water 6404 210,000 165,233 235,000
Total 503,700 337,325 529,250
TOTALS $1,405,650 $999,802 $1,432,015
CITY OF NEDERLAND
92
ANNUAL BUDGET
BILLING AND COLLECTIONS
CITY OF NEDERLAND
The Billing and Collections Department processes monthly accounts for water, sewer, and
sanitation services provided by the City. This department also has responsibility for
establishing new accounts, receiving deposits and collecting overdue payments. Additionally,
personnel maintain and replace water meters in order to ensure accurate billing of water
consumption.
93
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Billing and Collections
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $367,618 $271,891 $378,372
6200 Materials & Supplies 66,200 39,621 66,400
6300 Contractual Services 86,100 57,756 89,200
6700 Capital Outlay 0 0 0
Total $519,918 $369,268 $533,972
Schedule of Personnel Number of Number of
Pay Grade Positions
Accounting Supervisor 115 1
Departmental Clerk 105 2
Meter Reader 105 2
Total 5
CITY OF NEDERLAND
94
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2020-2021
DEPARTMENT:Billing & Collections - 50-61-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $267,758 $198,982 $275,657
Overtime 6111 2,000 522 2,000
Longevity 6113 2,976 2,044 3,216
Extra Help 6115 11,500 7,437 11,500
Group Insurance 6121 41,072 29,763 40,971
TMRS 6124 17,564 13,681 20,047
Social Security 6126 21,744 16,780 22,367
Worker's Compensation 6128 3,004 2,682 2,614
Total 367,618 271,891 378,372
MATERIALS & SUPPLIES
General Office Supplies 6210 6,600 1,997 6,600
Motor Vehicle Fuel 6222 3,000 1,023 3,000
Wearing Apparel 6231 800 0 800
Motor Vehicle Supplies 6258 400 64 400
Supplies/Minor Tools & Equipment 6265 400 371 600
Water Meter & Boxes 6275 55,000 36,166 55,000
Total 66,200 39,621 66,400
CONTRACTUAL SERVICES
Telephone 6331 2,500 887 2,500
Postage & Freight 6332 27,000 19,159 27,000
Training & Travel 6333 2,700 0 2,700
Insurance-General 6341 500 406 500
Insurance Motor Equipment 6343 900 891 1,000
CITY OF NEDERLAND
95
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2020-2021
DEPARTMENT:Billing & Collections - 50-61-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 1,500 171 1,500
Contractual Services 6393 51,000 36,242 54,000
Total 86,100 57,756 89,200
TOTALS $519,918 $369,268 $533,972
CITY OF NEDERLAND
96
ANNUAL BUDGET
WASTEWATER TREATMENT
CITY OF NEDERLAND
The Wastewater Treatment Department is responsible for the operation and maintenance of
the City's wastewater treatment facility.
97
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Wastewater Treatment
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $329,615 $220,197 $326,262
6200 Materials & Supplies 66,850 56,968 67,100
6300 Contractual Services 409,800 291,752 423,500
6700 Capital Outlay 24,000 8,878 15,000
Total $830,265 $577,795 $831,862
Schedule of Personnel Number of Number of
Pay Grade Positions
Treatment Plant Supervisor 115 1
Plant Operator 109 2
WWT Plant Facility Worker 104 1
Total 4
CITY OF NEDERLAND
98
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2020-2021
DEPARTMENT:Wastewater Treatment - 50-62-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $232,837 $154,548 $224,232
Overtime 6111 16,000 10,900 16,000
Longevity 6113 480 250 528
Certification Pay 6116 2,880 1,454 2,340
Group Insurance 6121 37,990 24,801 42,929
TMRS 6124 16,186 11,453 17,199
Social Security 6126 19,293 13,265 18,597
Worker's Compensation 6128 3,949 3,526 4,437
Total 329,615 220,197 326,262
MATERIALS & SUPPLIES
General Office Supplies 6210 750 630 1,000
Motor Vehicle Fuel 6222 7,000 4,065 7,000
Wearing Apparel 6231 1,750 167 1,750
Foods 6236 100 51 100
Chemicals & Insecticides 6256 48,000 50,220 48,000
Motor Vehicle Supplies 6258 750 51 750
Supplies/Minor Tools & Equipment 6265 7,500 1,661 7,500
Safety Equipment 6274 1,000 123 1,000
Total 66,850 56,968 67,100
CONTRACTUAL SERVICES
Permitting Fees 6323 30,000 32,326 32,000
Laboratory Testing 6324 56,000 37,765 56,000
Training & Travel 6333 1,500 375 1,500
Insurance-General 6341 28,500 27,927 29,000
Insurance Motor Equipment 6343 2,000 2,901 3,200
Electricity 6348 172,000 108,624 172,000
CITY OF NEDERLAND
99
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2020-2021
DEPARTMENT:Wastewater Treatment - 50-62-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Natural Gas 6349 3,800 2,424 3,800
Fixed Plant & Equipment R & M 6351 68,000 48,931 78,000
Vehicle & Equipment R & M 6355 7,500 3,741 7,500
Rental Equipment 6366 1,000 0 1,000
Contractual Services 6393 7,000 588 7,000
Sludge Management 6399 32,500 26,150 32,500
Total 409,800 291,752 423,500
CAPITAL OUTLAY
Plant Equipment 6740 24,000 8,878 15,000
Total 24,000 8,878 15,000
TOTALS $830,265 $577,795 $831,862
CITY OF NEDERLAND
100
ANNUAL BUDGET
WATER DISTRIBUTION/SEWER COLLECTION
CITY OF NEDERLAND
The Water Distribution/Sewer Collection Department is responsible for the distribution of
water produced by the water plant to approximately 7,000 metered accounts. This department
is also responsible for the collection and delivery of wastewater to the City's wastewater
treatment facility. In addition to installing new water and wastewater lines, this department
is also responsible for maintaining the City's existing infrastructure.
101
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Water & Sewer Distribution
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $735,773 $537,971 $759,006
6200 Materials & Supplies 145,050 78,063 139,550
6300 Contractual Services 15,400 8,086 14,800
6700 Capital Outlay 5,000 0 5,000
Total $901,223 $624,120 $918,356
Schedule of Personnel Number of Number of
Pay Grade Positions
Water Operations Supervisor 115 1
Heavy Equipment Operator 109 3
Maintenance Worker 105 5
Total 9
CITY OF NEDERLAND
102
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2020-2021
DEPARTMENT:Water & Sewer Distribution - 50-63-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $494,120 $360,032 $507,697
Overtime 6111 45,000 30,800 48,000
Longevity 6113 5,808 4,332 6,720
Certification Pay 6116 4,500 3,996 5,580
Group Insurance 6121 95,051 68,739 94,866
TMRS 6124 35,383 27,115 40,541
Social Security 6126 42,032 30,565 43,452
Worker's Compensation 6128 13,879 12,392 12,150
Total 735,773 537,971 759,006
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 18,000 5,573 12,500
Wearing Apparel 6231 3,750 63 3,750
Water & Sewer Mains 6247 105,000 64,413 105,000
Motor Vehicle Supplies 6258 9,000 4,452 9,000
Supplies/Minor Tools & Equipment 6265 8,000 3,262 8,000
Equipment Maint. & Repair 6270 1,000 0 1,000
Safety Equipment 6274 300 300 300
Total 145,050 78,063 139,550
CONTRACTUAL SERVICES
Computer System 6315 450 403 450
Training & Travel 6333 4,000 1,443 3,000
Insurance-General 6341 900 704 900
Insurance Motor Equipment 6343 5,200 5,536 5,600
Vehicle & Equipment R & M 6355 4,000 0 4,000
Rental Equipment 6366 850 0 850
Total 15,400 8,086 14,800
CITY OF NEDERLAND
103
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2020-2021
DEPARTMENT:Water & Sewer Distribution - 50-63-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CAPITAL OUTLAY
Water Distribution Lines 6755 5,000 0 5,000
Total 5,000 0 5,000
TOTALS $901,223 $624,120 $918,356
CITY OF NEDERLAND
104
ANNUAL BUDGET
OTHER REQUIREMENTS
CITY OF NEDERLAND
This department includes expenditures necessary for debt service obligations and transfers to
other funds.
105
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Other Requirements
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 81,000 17,981 81,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 1,471,995 735,998 1,447,088
Total $1,552,995 $753,979 $1,528,088
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
106
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2020-2021
DEPARTMENT:Other Requirements - 50-90-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Computer System 6315 $15,000 $17,981 $15,000
Retiree Insurance/Benefits 6326 8,000 0 8,000
Retiree Accrued Compensation 6336 8,000 0 8,000
Contingency 6406 20,000 0 20,000
Vacation Buy Back 6409 20,000 0 20,000
Preventative Care Reimbursement 6411 10,000 0 10,000
Total 81,000 17,981 81,000
INTERFUND TRANSFERS
Transfer to General Fund 6902 375,000 187,500 375,000
Transfer to Debt Service Fund 6905 981,995 490,998 957,088
Transfer to Equipment Replacement 6908 65,000 32,500 65,000
Transfer to SSES Project 6937 50,000 25,000 50,000
1,471,995 735,998 1,447,088
TOTALS $1,552,995 $753,979 $1,528,088
CITY OF NEDERLAND
107
ANNUAL BUDGET
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CITY OF NEDERLAND
108
ANNUAL BUDGET
SSES PROJECT FUND
CITY OF NEDERLAND
ANNUAL BUDGET
SSES PROJECT FUND
CITY OF NEDERLAND
This department accounts for the funds used in the study and evaluation of the City's sanitary
sewer system and subsequent expenses to repair the wastewater collection system.
109
ANNUAL BUDGET
SSES PROJECT FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 of June 2020 2020-2021
FUND BALANCE - October 1 $491,714 $491,714 $491,714
REVENUES
Interest Income 500 2,063 500
Transfers In 50,000 25,000 50,000
TOTAL REVENUES 50,500 27,063 50,500
EXPENDITURES
Contractual Services 50,500 0 50,500
TOTAL EXPENDITURES 50,500 0 50,500
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 27,063 0
FUND BALANCE - Sept. 30 $491,714 $518,777 $491,714
CITY OF NEDERLAND
110
ANNUAL BUDGET
SUMMARY
SSES Project Fund
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 50,500 0 50,500
6700 Capital Outlay 0 0 0
Total $50,500 $0 $50,500
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
111
ANNUAL BUDGET
FUND:SSES Project Fund FISCAL YEAR: 2020-2021
DEPARTMENT:SSES Project 53-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Contractual Services 6393 $50,500 $0 $50,500
Total 50,500 0 50,500
TOTALS $50,500 $0 $50,500
CITY OF NEDERLAND
112
ANNUAL BUDGET
SOLID WASTE FUND
CITY OF NEDERLAND
ANNUAL BUDGET
SOLID WASTE FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
REVENUES
Solid Waste Service $1,600,000 $1,152,116 $1,625,212
Garbage Bags 6,750 4,342 6,750
Interest Income 12,500 21,143 17,500
Miscellaneous Income 1,000 409 1,000
TOTAL REVENUES 1,620,250 1,178,010 1,650,462
EXPENSES
Personnel Services 670,846 467,894 676,722
Materials & Supplies 201,750 120,284 204,050
Contractual Services 363,411 251,419 369,690
Transfers Out 400,000 200,000 400,000
1,636,007 1,039,597 1,650,462
EXCESS (DEFICIT) REVENUES
OVER EXPENSES ($15,757)$138,413 $0
CITY OF NEDERLAND
113
ANNUAL BUDGET
SOLID WASTE FUND
SUMMARY OF EXPENDITURES
FISCAL YEAR 2020-2021
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
Solid Waste $676,722 $204,050 $338,490 $0 $0 $1,219,262
Other Requirements 0 0 31,200 0 400,000 431,200
$676,722 $204,050 $369,690 $0 $400,000 $1,650,462
CITY OF NEDERLAND
PERSONNEL SERVICES
41%
MATERIALS & SUPPLIES
12%
CONTRACTUAL
SERVICES
23%
CAPITAL OUTLAY
0%
INTERFUND TRANSFERS
24%
114
ANNUAL BUDGET
SOLID WASTE
CITY OF NEDERLAND
The Solid Waste Department is responsible for refuse within the city limits of Nederland.
The department has four residential garbage routes servicing approximately 6,600 residences
and small businesses. Additionally, the Solid Waste Department collects and disposes of
trash materials at the landfill while also collecting and transporting yard waste to the green
waste facility operated at the former City landfill by the Mid County Municipal League
(MCML).
115
ANNUAL BUDGET
SUMMARY
Solid Waste Fund
Solid Waste
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $670,846 $467,894 $676,722
6200 Materials & Supplies 201,750 120,284 204,050
6300 Contractual Services 324,090 251,419 338,490
6700 Capital Outlay 0 0 0
Total $1,196,686 $839,597 $1,219,262
Schedule of Personnel Number of Number of
Pay Grade Positions
Solid Waste/Animal Control Supervisor 115 1
Equipment Mechanic 108 1
Sanitation Driver 106 7
Total 9
CITY OF NEDERLAND
116
ANNUAL BUDGET
FUND:Solid Waste FISCAL YEAR: 2020-2021
DEPARTMENT:Solid Waste - 52-33-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $467,127 $328,626 $470,731
Overtime 6111 18,000 6,546 18,000
Longevity 6113 5,040 2,834 4,560
Group Insurance 6121 98,000 68,768 95,297
TMRS 6124 31,277 22,909 35,209
Social Security 6126 37,497 25,796 37,737
Worker's Compensation 6128 13,905 12,415 15,188
Total 670,846 467,894 676,722
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 4,000 3,817 4,300
Motor Vehicle Fuel 6222 74,000 36,141 74,000
Wearing Apparel 6231 2,750 0 2,750
Garbage Bags 6242 5,000 4,899 5,000
Motor Vehicle Supplies 6258 85,000 46,119 85,000
Garbage Containers 6264 26,000 25,988 28,000
Supplies/Minor Tools & Equipment 6265 5,000 3,320 5,000
Total 201,750 120,284 204,050
CONTRACTUAL SERVICES
Training & Travel 6333 790 0 790
Insurance-General 6341 1,700 922 1,700
Insurance Motor Equipment 6343 24,000 24,423 26,000
Fixed Plant & Equipment R & M 6351 2,600 2,285 3,000
Vehicle & Equipment R & M 6355 30,000 20,773 35,000
CITY OF NEDERLAND
117
ANNUAL BUDGET
FUND:Solid Waste FISCAL YEAR: 2020-2021
DEPARTMENT:Solid Waste - 52-33-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Waste Disposal 6390 235,000 180,393 240,000
Contractual Services 6393 8,000 7,707 10,000
Green Waste Disposal 6397 22,000 14,916 22,000
Total 324,090 251,419 338,490
TOTALS $1,196,686 $839,597 $1,219,262
CITY OF NEDERLAND
118
ANNUAL BUDGET
OTHER REQUIREMENTS
CITY OF NEDERLAND
This department includes contingency amounts and transfers to other funds.
119
ANNUAL BUDGET
SUMMARY
Solid Waste
Other Requirements
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 39,321 0 31,200
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 400,000 200,000 400,000
Total $439,321 $200,000 $431,200
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
120
ANNUAL BUDGET
FUND:Solid Waste FISCAL YEAR: 2020-2021
DEPARTMENT:Other Requirements - 52-90-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Computer System 6315 $1,000 $0 $1,000
Contingency 6406 33,121 0 25,000
Vacation Buy Back 6409 800 0 800
Preventative Care Reimbursement 6411 4,400 0 4,400
Total 39,321 0 31,200
INTERFUND TRANSFERS
Transfer to General Fund 6902 100,000 50,000 100,000
Transfer to Equipment Replacement 6908 300,000 150,000 300,000
Total 400,000 200,000 400,000
$439,321 $200,000 $431,200
CITY OF NEDERLAND
121
ANNUAL BUDGET
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CITY OF NEDERLAND
122
ANNUAL BUDGET
EQUIPMENT REPLACEMENT
FUNDS
CITY OF NEDERLAND
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUNDS
CITY OF NEDERLAND
The Equipment Replacement Funds are established as a mechanism for providing funding
for the purchase of vehicles and heavy equipment. Monies are provided by yearly transfers
into these funds from the General Fund, Water & Sewer Fund, and Solid Waste Fund.
123
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - GENERAL
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
FUND BALANCE - October 1 $1,208,117 $1,208,117 $1,224,117
REVENUES
Interest Income 1,000 5,093 1,000
Transfer In 175,000 87,500 325,000
TOTAL REVENUES 176,000 92,593 326,000
EXPENDITURES
Capital Outlay 160,000 132,841 458,000
TOTAL EXPENDITURES 160,000 132,841 458,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 16,000 (40,248) (132,000)
FUND BALANCE - Sept. 30 $1,224,117 $1,167,869 $1,092,117
CITY OF NEDERLAND
124
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - General
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 160,000 132,841 458,000
6900 Interfund Transfers 0 0 0
Total $160,000 $132,841 $458,000
Schedule of Personnel Number of Number of Number of
Positions Pay Grade Positions
N/A
CITY OF NEDERLAND
125
ANNUAL BUDGET
FUND:Equip. Replacement-Gen. FISCAL YEAR: 2020-2021
DEPARTMENT:Equipment Replacement -34-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CAPITAL OUTLAY
Motor Vehicles 6742 $160,000 $132,841 $458,000
Total 160,000 132,841 458,000
TOTALS $160,000 $132,841 $458,000
CITY OF NEDERLAND
126
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - WATER & SEWER
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
FUND BALANCE - October 1 $268,637 $268,637 $269,137
REVENUES
Interest Income 500 1,066 500
Transfer In 65,000 32,500 65,000
TOTAL REVENUES 65,500 33,566 65,500
EXPENDITURES
Capital Outlay 65,000 37,270 60,000
TOTAL EXPENDITURES 65,000 37,270 60,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 500 (3,704)5,500
FUND BALANCE - Sept. 30 $269,137 $264,933 $274,637
CITY OF NEDERLAND
127
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - W & S
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 65,000 37,270 60,000
6900 Interfund Transfers 0 0 0
Total $65,000 $37,270 $60,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
128
ANNUAL BUDGET
FUND:Equip. Replacement-W&S FISCAL YEAR: 2020-2021
DEPARTMENT:Equipment Replacement -36-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CAPITAL OUTLAY
Motor Vehicles 6742 $32,000 $27,192 $60,000
Miscellaneous Equipment 6744 33,000 10,078 0
Total 65,000 37,270 60,000
TOTALS $65,000 $37,270 $60,000
CITY OF NEDERLAND
129
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - SOLID WASTE
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
FUND BALANCE - October 1 $992,683 $992,683 $992,683
REVENUES
Interest Income 500 3,878 500
Transfer In 300,000 150,000 300,000
TOTAL REVENUES 300,500 153,878 300,500
EXPENDITURES
Capital Outlay 300,500 328,606 320,000
TOTAL EXPENDITURES 300,500 328,606 320,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (174,728) (19,500)
FUND BALANCE - Sept. 30 $992,683 $817,955 $973,183
CITY OF NEDERLAND
130
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - Solid Waste
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 300,500 328,606 320,000
Total $300,500 $328,606 $320,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
131
ANNUAL BUDGET
FUND:Equip. Rep. - Solid Waste FISCAL YEAR: 2020-2021
DEPARTMENT:Equipment Replacement -35-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CAPITAL OUTLAY
Motor Vehicles 6742 $300,500 $328,606 $320,000
Total 300,500 328,606 320,000
TOTALS $300,500 $328,606 $320,000
CITY OF NEDERLAND
132
ANNUAL BUDGET
SPECIAL FUNDS
CITY OF NEDERLAND
ANNUAL BUDGET
POLICE NARCOTICS FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
POLICE NARCOTICS FUND
The Police Narcotics Fund allocates money, via fines and forfeitures, to the Police
Department to strengthen the fight against drugs predicated on pro-active police work.
133
ANNUAL BUDGET
POLICE NARCOTICS FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
FUND BALANCE - October 1 $118,840 $118,840 $118,840
REVENUES
State Grant Revenue 0 2,186 0
Forfeitures - Chap. 59 35,000 0 35,000
Interest Income 400 889 400
TOTAL REVENUES 35,400 3,075 35,400
EXPENDITURES
Personnel Services 4,000 1,800 4,000
Materials & Supplies 12,400 0 12,400
Contractual Services 9,000 3,144 9,000
Interfund Transfers 10,000 5,000 10,000
TOTAL EXPENDITURES 35,400 9,944 35,400
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (6,869)0
FUND BALANCE - Sept. 30 $118,840 $111,971 $118,840
CITY OF NEDERLAND
134
ANNUAL BUDGET
SUMMARY
Police Narcotics Fund
Police
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $4,000 $1,800 $4,000
6200 Materials & Supplies 12,400 0 12,400
6300 Contractual Services 9,000 3,144 9,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 10,000 5,000 10,000
Total $35,400 $9,944 $35,400
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
135
ANNUAL BUDGET
FUND:Police Narcotics Fund FISCAL YEAR: 2020-2021
DEPARTMENT:Police Narcotics - 20-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Cell Phone Allowance 6112 $4,000 $1,800 $4,000
Total 4,000 1,800 4,000
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 6,650 0 6,650
Safety Equipment 6274 5,750 0 5,750
Total 12,400 0 12,400
CONTRACTUAL SERVICES
Telephone 6331 3,000 625 3,000
Training & Travel 6333 5,000 0 5,000
Vehicle & Equipment R & M 6355 1,000 0 1,000
Contractual Services 6393 0 2,519 0
Total 9,000 3,144 9,000
INTERFUND TRANSFERS
Transfer to General Fund 6902 10,000 5,000 10,000
Total 10,000 5,000 10,000
TOTALS $35,400 $9,944 $35,400
CITY OF NEDERLAND
136
ANNUAL BUDGET
LIBRARY SPECIAL FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
The Library Special Fund allows individuals and/or organizations to contribute or donate
funds for special Library projects. Organizations such as The Friends of the Library are
instrumental in the success of the Library's overall goal of service.
LIBRARY SPECIAL FUND
137
ANNUAL BUDGET
LIBRARY SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
FUND BALANCE - October 1 $43,092 $43,092 $29,092
REVENUES
Hebert Grant Funds 63,050 46,500 55,300
Friends of the Library Donations 0 1,500 4,000
Memorials & Contributions 1,500 65 1,500
Interest Income 1,000 567 1,000
Miscellaneous Revenue 15,880 0 6,500
TOTAL REVENUES 81,430 48,632 68,300
EXPENDITURES
Materials & Supplies 79,330 17,555 85,080
Contractual Services 16,100 5,135 26,300
TOTAL EXPENDITURES 95,430 22,690 111,380
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (14,000)25,942 (43,080)
FUND BALANCE - SEPTEMBER 30 $29,092 $69,034 ($13,988)
CITY OF NEDERLAND
138
ANNUAL BUDGET
SUMMARY
Library Special Fund
Library
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 18,380 713 17,100
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 0 0
Total $18,380 $713 $17,100
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
139
ANNUAL BUDGET
FUND:Library Special Fund FISCAL YEAR: 2020-2021
DEPARTMENT:Library - 21-55-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
MATERIALS & SUPPLIES
Books & Publications 6212 $11,500 $213 $10,000
Miscellaneous Supplies 6220 710 0 1,100
Special Program Supplies 6243 4,000 500 4,000
Supplies/Minor Tools & Equipment 6265 2,170 0 2,000
Total 18,380 713 17,100
TOTALS $18,380 $713 $17,100
CITY OF NEDERLAND
140
ANNUAL BUDGET
SUMMARY
Library Special Fund
Hebert Grant
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 60,950 16,842 67,980
6300 Contractual Services 16,100 5,135 26,300
6700 Capital Outlay 0 0 0
Total $77,050 $21,977 $94,280
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
141
ANNUAL BUDGET
FUND:Library Special Fund FISCAL YEAR: 2020-2021
DEPARTMENT:Hebert Grant - 21-55-01
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
MATERIALS & SUPPLIES
Books & Publications 6212 $31,000 $13,816 $47,925
Special Program Supplies 6243 8,000 3,026 6,500
Supplies/Minor Tools & Equipment 6265 21,950 0 13,555
Total 60,950 16,842 67,980
CONTRACTUAL SERVICES
Contractual Services 6393 12,000 5,135 22,300
Special Programs 6400 4,100 0 4,000
Total 16,100 5,135 26,300
TOTALS $77,050 $21,977 $94,280
CITY OF NEDERLAND
142
ANNUAL BUDGET
COURT TECHNOLOGY FUND
CITY OF NEDERLAND
ANNUAL BUDGET
COURT TECHNOLOGY FUND
CITY OF NEDERLAND
The Court Technology Fund allocates money, via fines, to finance the purchase of
technological enhancements for municipal court.
143
ANNUAL BUDGET
Court Technology Fund
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
FUND BALANCE - October 1 $5,015 $5,015 $5,015
REVENUES
Court Technology Revenue 5,600 5,545 5,600
Interest Income 0 26 0
TOTAL REVENUES 5,600 5,571 5,600
EXPENDITURES
Contractual Services 5,600 6,619 5,600
TOTAL EXPENDITURES 5,600 6,619 5,600
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (1,048)0
FUND BALANCE - Sept. 30 $5,015 $3,967 $5,015
CITY OF NEDERLAND
144
ANNUAL BUDGET
SUMMARY
Court Technology Fund
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 5,600 6,619 5,600
6700 Capital Outlay 0 0 0
Total $5,600 $6,619 $5,600
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
145
ANNUAL BUDGET
FUND:Court Technology FISCAL YEAR: 2020-2021
DEPARTMENT:Court Technology -22-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Computer System 6315 $5,600 $6,619 $5,600
Total 5,600 6,619 5,600
TOTALS $5,600 $6,619 $5,600
CITY OF NEDERLAND
146
ANNUAL BUDGET
HOTEL/MOTEL FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
HOTEL/MOTEL FUND
The Hotel/Motel Fund is used to appropriate restricted revenues associated with Hotel
Occupancy Taxes. Payment of these funds is restricted to promotion of the City.
147
ANNUAL BUDGET
HOTEL/MOTEL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
FUND BALANCE - October 1 $89,186 $89,186 $89,186
REVENUES
Hotel Occupancy Taxes 100,000 64,593 100,000
Interest Income 100 403 100
TOTAL REVENUES 100,100 64,996 100,100
EXPENDITURES
Miscellaneous Supplies 0 109 0
Contractual Services 100,100 55,549 100,100
TOTAL EXPENDITURES 100,100 55,658 100,100
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 9,338 0
FUND BALANCE - Sept. 30 $89,186 $98,524 $89,186
CITY OF NEDERLAND
148
ANNUAL BUDGET
SUMMARY
Hotel/Motel Fund
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 109 0
6300 Contractual Services 100,100 55,549 100,100
6700 Capital Outlay 0 0 0
Total $100,100 $55,658 $100,100
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
149
ANNUAL BUDGET
FUND:Hotel/Motel Fund FISCAL YEAR: 2020-2021
DEPARTMENT:Hotel/Motel -23-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 $0 $109 $0
Total 0 109 0
CONTRACTUAL SERVICES
Telephone 6331 0 708 0
Insurance-General 6341 1,700 1,610 1,700
Electricity 6348 7,000 3,129 7,000
Payment to Chamber & Historical Soc. 6389 80,000 47,523 80,000
Contractual Services 6393 11,400 2,579 11,400
Total 100,100 55,549 100,100
TOTALS $100,100 $55,658 $100,100
CITY OF NEDERLAND
150
ANNUAL BUDGET
FIRE DEPARTMENT SPECIAL
FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
Accounts for donations to the Fire Department for special projects, rescue team equipment
and training, as well as public safety grants.
FIRE DEPARTMENT SPECIAL FUND
151
ANNUAL BUDGET
FIRE DEPARTMENT SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
FUND BALANCE - October 1 $55,984 $55,984 $55,984
REVENUES
State Grant Funds 0 740 0
Rescue Team Donations 14,000 14,000 14,000
Jeff Cty ESD #2 Fire Services 0 160,000 0
Donations 11,000 0 11,000
Interest Income 0 228 0
TOTAL REVENUES 25,000 174,968 25,000
EXPENDITURES
Materials & Supplies 10,000 4,039 10,000
Contractual Services 15,000 8,000 15,000
TOTAL EXPENDITURES 25,000 12,039 25,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 162,929 0
FUND BALANCE - SEPTEMBER 30 $55,984 $218,913 $55,984
CITY OF NEDERLAND
152
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 0 5,000
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 0 0
Total $5,000 $0 $5,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
153
ANNUAL BUDGET
FUND:Fire Dept. Special Fund FISCAL YEAR: 2020-2021
DEPARTMENT:Fire - 24-22-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $5,000 $0 $5,000
Total 5,000 0 5,000
TOTALS $5,000 $0 $5,000
CITY OF NEDERLAND
154
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire - TCLEOSE
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 5,000 0 5,000
6700 Capital Outlay 0 0 0
Total $5,000 $0 $5,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
155
ANNUAL BUDGET
FUND:Fire Dept. Special Fund FISCAL YEAR: 2020-2021
DEPARTMENT:Fire - TCLEOSE 24-22-05
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Training & Travel 6333 $5,000 $0 $5,000
Total 5,000 0 5,000
TOTALS $5,000 $0 $5,000
CITY OF NEDERLAND
156
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire - Rescue Team
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 4,039 5,000
6300 Contractual Services 10,000 8,000 10,000
6700 Capital Outlay 0 0 0
Total $15,000 $12,039 $15,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
157
ANNUAL BUDGET
FUND:Fire Dept. Special Fund FISCAL YEAR: 2020-2021
DEPARTMENT:Fire - Rescue Team 24-22-06
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $5,000 $4,039 $5,000
Total 5,000 4,039 5,000
CONTRACTUAL SERVICES
Training & Travel 6333 10,000 8,000 10,000
Total 10,000 8,000 10,000
TOTALS $15,000 $12,039 $15,000
CITY OF NEDERLAND
158
ANNUAL BUDGET
PARKS & RECREATION
SPECIAL FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
PARKS & RECREATION SPECIAL FUND
Parks & Recreation Special Fund was established to account for monies restricted for parks
and recreation facilities. Funding is provided by donations and special tournaments.
159
ANNUAL BUDGET
PARKS & RECREATION SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
FUND BALANCE - October 1 $363,929 $363,929 $205,929
REVENUES
Pool & Recreation Bldg. Fees 200 214 200
Donations 12,000 0 12,000
Donations - 4th of July 25,000 1,000 25,000
Donations - Christmas on the Ave.3,000 2,250 3,000
Interest Income 300 1,407 300
Transfer In 40,000 20,000 80,000
TOTAL REVENUES 80,500 24,871 120,500
EXPENDITURES
Materials & Supplies 25,500 1,721 15,500
Contractual Services 45,000 26,783 25,000
Capital Outlay 168,000 106,923 80,000
TOTAL EXPENDITURES 238,500 135,427 120,500
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (158,000) (110,556)0
FUND BALANCE - Sept. 30 $205,929 $253,373 $205,929
CITY OF NEDERLAND
160
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Parks & Recreation
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 15,500 0 5,500
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 63,794 0
Total $15,500 $63,794 $5,500
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
161
ANNUAL BUDGET
Parks & Recr. Special Fd. FISCAL YEAR: 2020-2021
DEPARTMENT:Parks & Recr.-25-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $15,500 $0 $5,500
Total 15,500 0 5,500
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 63,794 0
Total 0 63,794 0
TOTALS $15,500 $63,794 $5,500
CITY OF NEDERLAND
162
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Christmas Activities
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 1,079 5,000
6300 Contractual Services 10,000 26,783 5,000
6700 Capital Outlay 0 0 0
Total $15,000 $27,862 $10,000
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
163
ANNUAL BUDGET
Parks & Recr. Special Fd. FISCAL YEAR: 2020-2021
DEPARTMENT:Christmas Activities 25-51-02
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $5,000 $1,079 $5,000
Total 5,000 1,079 5,000
CONTRACTUAL SERVICES
Contractual Services 6393 10,000 26,783 5,000
Total 10,000 26,783 5,000
TOTALS $15,000 $27,862 $10,000
CITY OF NEDERLAND
164
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Aquatics
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 642 0
6300 Contractual Services 10,000 0 0
6700 Capital Outlay 168,000 43,129 80,000
Total $178,000 $43,771 $80,000
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
165
ANNUAL BUDGET
Parks & Recr. Special Fd. FISCAL YEAR: 2020-2021
DEPARTMENT:Aquatics 25-51-03
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $0 $642 $0
Total 0 642 0
CONTRACTUAL SERVICES
Bldg/Structure Improvements 6350 10,000 0 0
Total 10,000 0 0
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 168,000 43,129 80,000
Total 168,000 43,129 80,000
TOTALS $178,000 $43,771 $80,000
CITY OF NEDERLAND
166
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Fourth of July
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 0 5,000
6300 Contractual Services 25,000 0 20,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 0 0 0
Total $30,000 $0 $25,000
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
167
ANNUAL BUDGET
Parks & Recr. Special Fd. FISCAL YEAR: 2020-2021
DEPARTMENT:Fourth of July -25-51-04
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 $5,000 $0 $5,000
Total 5,000 0 5,000
CONTRACTUAL SERVICES
Contractual Services 6393 25,000 0 20,000
Total 25,000 0 20,000
TOTALS $30,000 $0 $25,000
CITY OF NEDERLAND
168
ANNUAL BUDGET
MCML DISPATCH FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
MID COUNTY MUNICIPAL LEAGUE
CENTRAL DISPATCH & INFORMATION TECHNOLOGY
The Mid County Municipal League Central Dispatch is responsible for the dispatch of Fire,
Police, and other emergency responders for the cities of Nederland, Groves, and Port
Neches. This department is under the direction of the Chief of Police. Funding is provided
by yearly contributions from the three municipalities based upon their respective
populations. In fiscal year 2008-2009, the MCML entered into a cost-sharing proposal for
information technology services. This department provides technology support for the
cities of Nederland, Groves, and Port Neches.
169
ANNUAL BUDGET
MID-COUNTY MUNICIPAL LEAGUE
CENTRAL DISPATCH FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
FUND BALANCE - October 1 $369,628 $369,628 $369,628
REVENUES
City of Groves 525,731 394,298 543,289
City of Port Neches 462,437 346,806 481,064
City of Nederland 582,651 444,066 571,415
Interest Income 0 1,955 0
TOTAL REVENUES 1,570,819 1,187,125 1,595,768
EXPENDITURES
Personnel Services 1,225,669 914,881 1,191,268
Materials & Supplies 14,450 11,797 14,550
Contractual Services 330,700 227,300 347,950
Capital Outlay 0 0 42,000
TOTAL EXPENDITURES 1,570,819 1,153,978 1,595,768
EXCESS (DEFICIT) OF REVENUES
OVER EXPENSES 0 33,147 0
FUND BALANCE - Sept. 30 $369,628 $402,775 $369,628
CITY OF NEDERLAND
170
ANNUAL BUDGET
SUMMARY
MCML
Information Technology
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $324,594 $238,765 $330,361
6200 Materials & Supplies 7,000 6,359 7,000
6300 Contractual Services 263,700 194,162 279,600
6700 Capital Outlay 0 0 42,000
Total $595,294 $439,286 $658,961
Schedule of Personnel Number of Number of
Pay Grade Positions
Information Technology Manager 121 1
Computer Support Specialist 112 2
Total 3
CITY OF NEDERLAND
171
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2020-2021
DEPARTMENT:Information Technology 70-17-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $241,843 $177,959 $245,209
Overtime 6111 3,000 2,207 3,000
Longevity 6113 1,152 782 1,296
Group Insurance 6121 43,090 31,140 43,047
TMRS 6124 15,844 12,252 17,808
Social Security 6126 18,819 13,670 19,087
Worker's Compensation 6128 846 755 914
Total 324,594 238,765 330,361
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 7,000 6,359 7,000
Total 7,000 6,359 7,000
CONTRACTUAL SERVICES
Computer System 6315 240,000 179,514 253,400
Telephone 6331 2,000 1,708 2,000
Training & Travel 6333 12,500 8,238 12,500
Insurance-General 6341 2,400 2,246 2,400
Insurance Motor Equipment 6343 1,000 1,841 2,000
Vehicle & Equipment R & M 6355 1,000 0 2,500
Dues & Memberships 6377 800 358 800
Contractual Services 6393 4,000 257 4,000
Total 263,700 194,162 279,600
CITY OF NEDERLAND
172
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2020-2021
DEPARTMENT:Information Technology 70-17-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 0 42,000
Total 0 0 42,000
TOTALS $595,294 $439,286 $658,961
CITY OF NEDERLAND
173
ANNUAL BUDGET
SUMMARY
MCML
Central Dispatch
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $901,075 $676,116 $860,907
6200 Materials & Supplies 7,450 5,438 7,550
6300 Contractual Services 67,000 33,138 68,350
6700 Capital Outlay 0 0 0
Total $975,525 $714,692 $936,807
Schedule of Personnel Number of Number of
Pay Grade Positions
Telecommunications Supervisor 109 1
Telecommunications Operator 107 10
Total 11
CITY OF NEDERLAND
174
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2020-2021
DEPARTMENT:Central Dispatch - 70-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
PERSONNEL SERVICES
Salaries & Wages 6110 $622,446 $435,240 $585,916
Overtime 6111 46,160 80,759 46,160
Longevity 6113 4,128 1,888 3,264
Extra Help 6115 12,000 0 12,000
Educational Certification 6116 3,960 2,580 3,960
Group Insurance 6121 114,786 79,846 112,913
TMRS 6124 43,585 34,909 45,630
Social Security 6126 52,685 39,711 49,825
Worker's Compensation 6128 1,325 1,183 1,239
Total 901,075 676,116 860,907
MATERIALS & SUPPLIES
General Office Supplies 6210 5,400 1,834 5,500
Miscellaneous Supplies 6220 1,000 187 1,000
Foods 6236 500 447 500
Supplies/Minor Tools & Equipment 6265 550 2,970 550
Total 7,450 5,438 7,550
CONTRACTUAL SERVICES
Computer System 6315 600 0 1,500
Telephone 6331 4,000 3,313 5,000
Training & Travel 6333 1,750 1,655 1,000
Insurance-General 6341 7,000 6,112 7,000
Electricity 6348 5,000 1,948 5,000
Bldg/Structure Improvements 6350 500 0 500
CITY OF NEDERLAND
175
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2020-2021
DEPARTMENT:Central Dispatch - 70-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
CONTRACTUAL SERVICES
Fixed Plant & Equipment R & M 6351 400 396 600
Vehicle & Equipment R & M 6355 4,000 0 4,000
Rental Equipment 6366 23,800 18,684 23,800
Janitorial Services 6380 950 711 950
Contractual Services 6393 14,000 319 14,000
Contingency 6406 5,000 0 5,000
Total 67,000 33,138 68,350
TOTALS $975,525 $714,692 $936,807
CITY OF NEDERLAND
176
ANNUAL BUDGET
DEBT SERVICE FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
DEBT SERVICE FUND
The Debt Service Fund is established by ordinances authorizing the issuance of bonds and
providing for the payment of bond principal and interest as they come due. An ad valorem
(property) tax rate and tax levy is required to be computed and levied which will be
sufficient to produce the money to satisfy annual debt service requirements.
177
ANNUAL BUDGET
DEBT SERVICE FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2020-2021
Budget Actual As Adopted
2019-2020 Of June 2020 2020-2021
FUND BALANCE - October 1 $165,746 $165,746 $165,746
REVENUES
Current Taxes 2,126,215 2,122,167 2,052,441
Delinquent Taxes 36,000 14,621 36,000
Taxes Penalty & Interest 25,000 19,083 25,000
Interest Income 1,500 1,729 1,000
Other Financing Services 0 1,114 0
Transfer In 981,995 490,998 957,088
TOTAL REVENUES 3,170,710 2,649,712 3,071,529
EXPENDITURES
Interest 787,460 393,729 763,279
Principal 2,380,000 0 2,305,000
Agent's Fees 3,250 1,000 3,250
TOTAL EXPENDITURES 3,170,710 394,729 3,071,529
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 2,254,983 0
FUND BALANCE - Sept. 30 $165,746 $2,420,729 $165,746
CITY OF NEDERLAND
178
ANNUAL BUDGET
SUMMARY
Debt Service Fund
CATEGORY BUDGET ACTUAL AS
2019-2020 OF JUNE 2020
ADOPTED
2020-2021
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 0 0
6800 Debt Service 3,170,710 394,729 3,071,529
Total $3,170,710 $394,729 $3,071,529
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
179
ANNUAL BUDGET
FUND:Debt Service Fund FISCAL YEAR: 2020-2021
DEPARTMENT:Debt Service - 40-70-00
BUDGET ACTUAL AS
CATEGORY CODE 2019-2020 OF JUNE 2020
ADOPTED
2020-2021
DEBT SERVICE
Interest 6800 $787,460 $393,729 $763,279
Principal 6801 2,380,000 0 2,305,000
Agent's Fees 6802 3,250 1,000 3,250
Total 3,170,710 394,729 3,071,529
TOTALS $3,170,710 $394,729 $3,071,529
CITY OF NEDERLAND
180
ANNUAL BUDGET
SUPPLEMENTAL INFORMATION
CITY OF NEDERLAND
ANNUAL BUDGET
DEBT SCHEDULES
CITY OF NEDERLAND
CITY OF NEDERLAND
SUMMARY OF TOTAL BONDED INDEBTEDNESS
BUDGET FISCAL YEAR 2020-2021
ORIGINAL PRIOR BALANCE FY 2021 BALANCE
ISSUE/SERIES MATURITY ISSUE MATURITY 10/1/2020 PRINCIPAL 9/30/2021
Gen. Oblig. Ref. Bonds 2013 2023 3,520,000 1,580,000 1,940,000 630,000 1,310,000
Tax & Revenue COs 2013 2033 2,600,000 685,000 1,915,000 115,000 1,800,000
Tax & Revenue COs 2017 2027 4,975,000 725,000 4,250,000 540,000 3,710,000
Tax & Revenue COs 2018 2038 9,695,000 690,000 9,005,000 365,000 8,640,000
Gen. Oblig. Ref. Bonds 2020 2031 2,410,000 15,000 2,395,000 155,000 2,240,000
Tax Notes 2020 2025 1,040,000 0 1,040,000 500,000 540,000
TOTALS $24,240,000 $3,695,000 $20,545,000 $2,305,000 $18,240,000
SCHEDULE OF DEBT REQUIREMENTS TO MATURITY
FY OUTSTANDING PRINCIPAL INTEREST TOTAL
2021 20,545,000 2,305,000 763,279 3,068,279
2022 18,240,000 2,005,000 689,817 2,694,817
2023 16,235,000 2,080,000 615,004 2,695,004
2024 14,155,000 1,470,000 537,028 2,007,028
2025 12,685,000 1,530,000 480,027 2,010,027
2026 11,155,000 1,450,000 420,663 1,870,663
2027 9,705,000 1,510,000 360,513 1,870,513
2028 8,195,000 870,000 302,463 1,172,463
2029 7,325,000 900,000 269,588 1,169,588
2030 6,425,000 935,000 235,450 1,170,450
2031 5,490,000 975,000 198,688 1,173,688
2032 4,515,000 715,000 160,313 875,313
2033 3,800,000 740,000 134,156 874,156
2034 3,060,000 570,000 107,100 677,100
2035 2,490,000 590,000 87,150 677,150
2036 1,900,000 610,000 66,500 676,500
2037 1,290,000 635,000 45,150 680,150
2038 655,000 655,000 22,925 677,925
TOTAL $20,545,000 $5,495,809 $26,040,809
ANNUAL BUDGET
CITY OF NEDERLAND
181
CITY OF NEDERLAND
CHRONOLOGICAL STATEMENT OF DEBT REQUIREMENTS
BUDGET FISCAL YEAR 2020-2021
ISSUE SERIES PRINCIPAL INTEREST TOTAL
3/1/2021
General Obligation Refunding Bonds 2013 0.00 32,375.00 32,375.00
Tax & Revenue Certificates of Oblig. 2013 0.00 39,718.75 39,718.75
Tax & Revenue Certificates of Oblig. 2017 0.00 85,000.00 85,000.00
Tax & Revenue Certificates of Oblig. 2018 0.00 158,118.75 158,118.75
General Obligation Refunding Bonds 2020 0.00 59,875.00 59,875.00
Tax Notes 2020 0.00 6,552.00 6,552.00
0.00 381,639.50 381,639.50
9/1/2021
General Obligation Refunding Bonds 2013 630,000.00 32,375.00 662,375.00
Tax & Revenue Certificates of Oblig. 2013 115,000.00 39,718.75 154,718.75
Tax & Revenue Certificates of Oblig. 2017 540,000.00 85,000.00 625,000.00
Tax & Revenue Certificates of Oblig. 2018 365,000.00 158,118.75 523,118.75
General Obligation Refunding Bonds 2020 155,000.00 59,875.00 214,875.00
Tax Notes 2020 500,000.00 6,552.00 506,552.00
2,305,000.00 381,639.50 2,686,639.50
Total Debt Service Requirement $2,305,000.00 $763,279.00 $3,068,279.00
ANNUAL BUDGET
CITY OF NEDERLAND
182
CITY OF NEDERLAND
RECAP OF REVENUE AND TAX OBLIGATION BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
ANNUAL BUDGET
2020-21 2,305,000.00 381,639.50 381,639.50 3,068,279.00 18,240,000.00
2021-22 2,005,000.00 344,908.25 344,908.25 2,694,816.50 16,235,000.00
2022-23 2,080,000.00 307,501.75 307,501.75 2,695,003.50 14,155,000.00
2023-24 1,470,000.00 268,513.75 268,513.75 2,007,027.50 12,685,000.00
2024-25 1,530,000.00 240,013.25 240,013.25 2,010,026.50 11,155,000.00
2025-26 1,450,000.00 210,331.25 210,331.25 1,870,662.50 9,705,000.00
2026-27 1,510,000.00 180,256.25 180,256.25 1,870,512.50 8,195,000.00
2027-28 870,000.00 151,231.25 151,231.25 1,172,462.50 7,325,000.00
2028-29 900,000.00 134,793.75 134,793.75 1,169,587.50 6,425,000.00
2029-30 935,000.00 117,725.00 117,725.00 1,170,450.00 5,490,000.00
2030-31 975,000.00 99,343.75 99,343.75 1,173,687.50 4,515,000.00
2031-32 715,000.00 80,156.25 80,156.25 875,312.50 3,800,000.00
2032-33 740,000.00 67,078.13 67,078.13 874,156.26 3,060,000.00
2033-34 570,000.00 53,550.00 53,550.00 677,100.00 2,490,000.00
2034-35 590,000.00 43,575.00 43,575.00 677,150.00 1,900,000.00
2035-36 610,000.00 33,250.00 33,250.00 676,500.00 1,290,000.00
2036-37 635,000.00 22,575.00 22,575.00 680,150.00 655,000.00
2037-38 655,000.00 11,462.50 11,462.50 677,925.00 0.00
CITY OF NEDERLAND
183
CITY OF NEDERLAND
RECAP OF TAX OBLIGATION BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
2020-21 1,785,000.00 163,645.75 163,645.75 2,112,291.50 7,360,000.00
2021-22 1,455,000.00 138,089.50 138,089.50 1,731,179.00 5,905,000.00
2022-23 1,505,000.00 112,533.00 112,533.00 1,730,066.00 4,400,000.00
2023-24 870,000.00 85,945.00 85,945.00 1,041,890.00 3,530,000.00
2024-25 905,000.00 70,394.50 70,394.50 1,045,789.00 2,625,000.00
2025-26 795,000.00 54,212.50 54,212.50 903,425.00 1,830,000.00
2026-27 825,000.00 38,312.50 38,312.50 901,625.00 1,005,000.00
2027-28 150,000.00 21,812.50 21,812.50 193,625.00 855,000.00
2028-29 155,000.00 18,625.00 18,625.00 192,250.00 700,000.00
2029-30 165,000.00 15,331.25 15,331.25 195,662.50 535,000.00
2030-31 170,000.00 11,825.00 11,825.00 193,650.00 365,000.00
2031-32 180,000.00 8,212.50 8,212.50 196,425.00 185,000.00
2032-33 185,000.00 4,162.50 4,162.50 193,325.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
184
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2020-21 630,000.00 32,375.00 32,375.00 694,750.00 1,310,000.00
2021-22 645,000.00 22,925.00 22,925.00 690,850.00 665,000.00
2022-23 665,000.00 11,637.50 11,637.50 688,275.00 0.00
`
ANNUAL BUDGET
CITY OF NEDERLAND
GENERAL OBLIGATION REFUNDING BONDS
SERIES 2013
CITY OF NEDERLAND
185
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2020-21 115,000.00 39,718.75 39,718.75 194,437.50 1,800,000.00
2021-22 120,000.00 37,562.50 37,562.50 195,125.00 1,680,000.00
2022-23 125,000.00 35,312.50 35,312.50 195,625.00 1,555,000.00
2023-24 130,000.00 32,812.50 32,812.50 195,625.00 1,425,000.00
2024-25 135,000.00 30,212.50 30,212.50 195,425.00 1,290,000.00
2025-26 140,000.00 27,512.50 27,512.50 195,025.00 1,150,000.00
2026-27 145,000.00 24,712.50 24,712.50 194,425.00 1,005,000.00
2027-28 150,000.00 21,812.50 21,812.50 193,625.00 855,000.00
2028-29 155,000.00 18,625.00 18,625.00 192,250.00 700,000.00
2029-30 165,000.00 15,331.25 15,331.25 195,662.50 535,000.00
2030-31 170,000.00 11,825.00 11,825.00 193,650.00 365,000.00
2031-32 180,000.00 8,212.50 8,212.50 196,425.00 185,000.00
2032-33 185,000.00 4,162.50 4,162.50 193,325.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
TAX & REVENUE CERTIFICATES OF OBLIGATION
SERIES 2013
CITY OF NEDERLAND
186
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
ANNUAL BUDGET
CITY OF NEDERLAND
TAX & REVENUE CERTIFICATES OF OBLIGATION
SERIES 2017
2020-21 540,000.00 85,000.00 85,000.00 710,000.00 3,710,000.00
2021-22 560,000.00 74,200.00 74,200.00 708,400.00 3,150,000.00
2022-23 580,000.00 63,000.00 63,000.00 706,000.00 2,570,000.00
2023-24 605,000.00 51,400.00 51,400.00 707,800.00 1,965,000.00
2024-25 630,000.00 39,300.00 39,300.00 708,600.00 1,335,000.00
2025-26 655,000.00 26,700.00 26,700.00 708,400.00 680,000.00
2026-27 680,000.00 13,600.00 13,600.00 707,200.00 0.00
CITY OF NEDERLAND
187
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2020-21 500,000.00 6,552.00 6,552.00 513,104.00 540,000.00
2021-22 130,000.00 3,402.00 3,402.00 136,804.00 410,000.00
2022-23 135,000.00 2,583.00 2,583.00 140,166.00 275,000.00
2023-24 135,000.00 1,732.50 1,732.50 138,465.00 140,000.00
2024-25 140,000.00 882.00 882.00 141,764.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
TAX NOTES
SERIES 2020
CITY OF NEDERLAND
188
CITY OF NEDERLAND
RECAP OF WATER & SEWER REVENUE BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
2020-21 520,000.00 217,993.75 217,993.75 955,987.50 10,880,000.00
2021-22 550,000.00 206,818.75 206,818.75 963,637.50 10,330,000.00
2022-23 575,000.00 194,968.75 194,968.75 964,937.50 9,755,000.00
2023-24 600,000.00 182,568.75 182,568.75 965,137.50 9,155,000.00
2024-25 625,000.00 169,618.75 169,618.75 964,237.50 8,530,000.00
2025-26 655,000.00 156,118.75 156,118.75 967,237.50 7,875,000.00
2026-27 685,000.00 141,943.75 141,943.75 968,887.50 7,190,000.00
2027-28 720,000.00 129,418.75 129,418.75 978,837.50 6,470,000.00
2028-29 745,000.00 116,168.75 116,168.75 977,337.50 5,725,000.00
2029-30 770,000.00 102,393.75 102,393.75 974,787.50 4,955,000.00
2030-31 805,000.00 87,518.75 87,518.75 980,037.50 4,150,000.00
2031-32 535,000.00 71,943.75 71,943.75 678,887.50 3,615,000.00
2032-33 555,000.00 62,915.63 62,915.63 680,831.26 3,060,000.00
2033-34 570,000.00 53,550.00 53,550.00 677,100.00 2,490,000.00
2034-35 590,000.00 43,575.00 43,575.00 677,150.00 1,900,000.00
2035-36 610,000.00 33,250.00 33,250.00 676,500.00 1,290,000.00
2036-37 635,000.00 22,575.00 22,575.00 680,150.00 655,000.00
2037-38 655,000.00 11,462.50 11,462.50 677,925.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
189
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2020-21 365,000.00 158,118.75 158,118.75 681,237.50 8,640,000.00
2021-22 380,000.00 150,818.75 150,818.75 681,637.50 8,260,000.00
2022-23 395,000.00 143,218.75 143,218.75 681,437.50 7,865,000.00
2023-24 410,000.00 135,318.75 135,318.75 680,637.50 7,455,000.00
2024-25 425,000.00 127,118.75 127,118.75 679,237.50 7,030,000.00
2025-26 440,000.00 118,618.75 118,618.75 677,237.50 6,590,000.00
2026-27 460,000.00 109,818.75 109,818.75 679,637.50 6,130,000.00
2027-28 475,000.00 102,918.75 102,918.75 680,837.50 5,655,000.00
2028-29 485,000.00 95,793.75 95,793.75 676,587.50 5,170,000.00
2029-30 500,000.00 88,518.75 88,518.75 677,037.50 4,670,000.00
2030-31 520,000.00 80,393.75 80,393.75 680,787.50 4,150,000.00
2031-32 535,000.00 71,943.75 71,943.75 678,887.50 3,615,000.00
2032-33 555,000.00 62,915.63 62,915.63 680,831.26 3,060,000.00
2033-34 570,000.00 53,550.00 53,550.00 677,100.00 2,490,000.00
2034-35 590,000.00 43,575.00 43,575.00 677,150.00 1,900,000.00
2035-36 610,000.00 33,250.00 33,250.00 676,500.00 1,290,000.00
2036-37 635,000.00 22,575.00 22,575.00 680,150.00 655,000.00
2037-38 655,000.00 11,462.50 11,462.50 677,925.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
TAX & REVENUE CERTIFICATES OF OBLIGATION
SERIES 2018
CITY OF NEDERLAND
190
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2020-21 155,000.00 59,875.00 59,875.00 274,750.00 2,240,000.00
2021-22 170,000.00 56,000.00 56,000.00 282,000.00 2,070,000.00
2022-23 180,000.00 51,750.00 51,750.00 283,500.00 1,890,000.00
2023-24 190,000.00 47,250.00 47,250.00 284,500.00 1,700,000.00
2024-25 200,000.00 42,500.00 42,500.00 285,000.00 1,500,000.00
2025-26 215,000.00 37,500.00 37,500.00 290,000.00 1,285,000.00
2026-27 225,000.00 32,125.00 32,125.00 289,250.00 1,060,000.00
2027-28 245,000.00 26,500.00 26,500.00 298,000.00 815,000.00
2028-29 260,000.00 20,375.00 20,375.00 300,750.00 555,000.00
2029-30 270,000.00 13,875.00 13,875.00 297,750.00 285,000.00
2030-31 285,000.00 7,125.00 7,125.00 299,250.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
GENERAL OBLIGATION REFUNDING
SERIES 2020
CITY OF NEDERLAND
191
ANNUAL BUDGET
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CITY OF NEDERLAND
192
ANNUAL BUDGET
SUMMARY OF CAPITAL
EXPENDITURES
CITY OF NEDERLAND
ANNUAL BUDGET
CAPITAL OUTLAY
BY FUND AND DEPARTMENT
FISCAL YEAR 2020-2021
ACCOUNT
FUND/DEPARTMENT DESCRIPTION NUMBER AMOUNT
General Fund:
Street Department Street Improvements 6730 $275,000
Street Improvement Fund Street Improvements 6730 $710,000
Water & Sewer Fund:
Wastewater Treatment Plant WWT Plant Equipment 6740 $15,000
Water & Sewer Distribution Water Distribution Lines 6755 $5,000
$20,000
Equipment Replacement Fund-General:
Police Department Ford Explorers (2) 6742 $83,000
Street Department Gradall 6742 $375,000
$458,000
Equipment Replacement Fund-Water & Sewer
Water & Sewer Distribution 1/2 Ton Pickup Truck 6742 $30,000
Wastewater Treatment Plant 1/2 Ton Pickup Truck 6742 $30,000
$60,000
Equipment Replacement Fund - Solid Waste
Solid Waste Trash Truck 6742 $290,000
Solid Waste 1/2 Ton Pickup Truck 6742 $30,000
$320,000
Parks & Recreation Special Fund Pool Deck Coating 6720 $80,000
MCML - Information Technology Host Server for Data Center 6744 $42,000
TOTAL CAPITAL OUTLAY FOR FISCAL YEAR 2020-2021 $1,965,000
CITY OF NEDERLAND
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CITY OF NEDERLAND
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GLOSSARY OF TERMS
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
APPROPRIATION: An authorization made by the City Council which permits officials to incur obligations
against and to make expenditures of governmental resources. Appropriations are usually made for fixed
amounts and are typically granted for a one year period.
ASSESSED VALUATION: The estimated value placed upon real and personal property by the Chief
Appraiser of the Appraisal District as the basis for levying property taxes.
ASSETS: Property owned by the City for which a monetary value has been established.
BASIS OF ACCOUNTING: The basis of accounting is accrual for all Enterprise Funds. The modified
accrual basis is used for the General Fund and Special Revenue Funds.
BOND: A certificate of debt issued by an entity, guaranteeing payment of the original investment, plus interest,
by a specified future date. Bonds are typically used for long-term debt to pay for specific capital expenditures.
BUDGET: An annual plan of financial operation embodying an estimate of proposed expenditures and the
estimated means of financing them. The approved budget is authorized by ordinance and thus specifies the
legal spending limits for the fiscal year.
CAPITAL OUTLAY: Expenditures for the acquisition of fixed assets which by definition have a useful life of
more than one year. Included in this category is the cost of land, buildings, permanent improvements,
machinery, large tools, rolling and stationary equipment.
CONTINGENCY: A budgetary reserve set aside for emergencies or unforeseen expenditures.
ENTERPRISE FUNDS: Funds used to account for the acquisition, operation and maintenance of
governmental facilities and services which are entirely or predominately self-supported by user charges. The
funds are operated in a manner similar to comparable private enterprises.
EXPENDITURE: The payment of cash on the transfer of property or services for the purpose of acquiring an
asset, service, or settling a loss.
EXPENSE: Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or
other charges.
FISCAL YEAR: The twelve month period beginning October 1st and ending the following September 30th.
FUND: A set of interrelated accounts which record revenues and expenditures associated with a specific
purpose.
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ANNUAL BUDGET
CITY OF NEDERLAND
GENERAL OBLIGATION (G. O.) BONDS: Bonds that finance a variety of public projects such as streets,
buildings, and improvements; the repayment of these bonds is usually made from property taxes.
OPERATING BUDGET: The portion of the budget that pertains to daily operations that provide basic
governmental services. The operating budget contains appropriations for salaries and benefits, maintenance,
and contractual services.
RESOURCES: Total dollars available for appropriation including estimated revenues, fund transfers, and
beginning fund balances.
REVENUE: Generally refers to income received by the City from taxes, fees, grants, interest on investments,
and other related sources.
REVENUE BOND: A type of bond backed only by the revenues from a specific enterprise or project.
SALARIES AND BENEFITS: Costs related to compensating employees, including salaries, wages,
insurance, payroll taxes and retirement contributions.
SPECIAL REVENUE FUNDS: Funds which account for revenues from revenue sources which by law are
designated to finance particular functions or activities of government and which, therefore, cannot be diverted
to other uses.
OPERATING EXPENSES: Operational expenses related to cost of goods, maintenance agreements,
professional or technical services and other outside organizations.
TAX LEVY: The total amount to be raised by general property taxes for operating and debt service purposes.
TAX RATE: the amount of tax levied for each $100 of assessed valuations.
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ANNUAL BUDGET
OBJECT CLASSIFICATIONS
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
OBJECT CLASSIFICATION
OBJECT
NUMBER DESCRIPTION
PERSONNEL COST
6110 SALARIES
Regular full time and part-time employees
6111 OVERTIME
Payment for time worked in excess of 40 hours/week and holidays
6113 LONGEVITY
Benefit based on the number of years of service
6115 EXTRA HELP
Temporary part-time positions
6116 EDUCATIONAL CERTIFICATION
Incentive pay for advanced skill and state license
6121 GROUP INSURANCE
Insurance benefit paid by the City
6124 TMRS
City's contribution to the Employees' pension plan
6126 SOCIAL SECURITY
City's contribution to FICA
6128 WORKER'S COMPENSATION
City's contribution to Worker's Comp. Insurance System
MATERIALS AND SUPPLIES
6210 GENERAL OFFICE SUPPLIES
Account used for cost of office supplies, copy supplies, minor computer parts, and data
processing supplies
6212 BOOKS & PUBLICATIONS
Account used for purchase of books
6220 MISCELLANEOUS SUPPLIES
Account used for supplies such as medical, janitorial, animal shelter, election, laundry, etc.
6222 MOTOR VEHICLE FUEL
Account used for cost of gasoline, diesel, etc.
6231 WEARING APPAREL
Account used for cost of uniforms, raincoats, gas masks, etc.
6236 FOODS
Account used for cost of food, coffee, etc.
6240 SIGNS, SIGNALS & MARKERS
Account used for cost of traffic signs, signal system, etc.
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ANNUAL BUDGET
CITY OF NEDERLAND
6242 GARBAGE BAGS
Account used for cost of garbage bags
6243 SPECIAL PROGRAM SUPPLIES
Account used for cost of special program supplies such as Recreation Programs, Fire or
Police Programs, Summer Reading Program, Safety Program, Heritage Festival, Service
Awards, etc.
6246 STREET & BRIDGE SUPPLIES
Account used for cost of minor maintenance on streets & bridges
6247 WATER & SEWER MAINS
Account used to buy inventory supplies for water & sewer mains
6248 STORM SEWERS
Account used for cost to maintain existing storm sewers
6256 CHEMICALS & INSECTICIDES
Account used for chlorine, insect sprays, etc.
6258 MOTOR VEHICLE SUPPLIES
Account used for cost of minor vehicle parts, oil & grease, etc.
6264 GARBAGE CONTAINERS
Account used for cost of big bins for trash disposal
6265 SUPPLIES/MINOR TOOLS & EQUIPMENT
Account used for cost of minor maintenance supplies, electrical supplies, hoses, pumps, paint,
nails, welding supplies, etc.
6270 EQUIPMENT MAINTENANCE & REPAIR
Account used for cost of maintenance and repair of equipment
6274 SAFETY EQUIPMENT
Account used for cost of safety equipment
6275 WATER METER & BOXES
Account used for cost of, and repairs to, water meters & boxes
CONTRACTUAL SERVICES
6310 ENGINEERING
Account used for cost of outside professional engineering services rendered to the City
6311 AUDITING & ACCOUNTING
Account used for cost of outside professional services rendered to the City for year-end
auditing and special projects
6312 CONSULTANT SERVICES
Account used for cost of outside professional services rendered to the City for special projects
6313 LEGAL SERVICES
Account used for cost of outside professional services rendered to the City for legal advice
6314 MEDICAL SERVICES AND PRE-EMPLOYMENT
Account used for costs of pre-employment medical exams, drug screens, and routine
preventative medical costs
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ANNUAL BUDGET
CITY OF NEDERLAND
6315 COMPUTER SYSTEM
Account used for costs of NT network; including remote connections and software
maintenance
6317 REIMBURSEMENT
Account used for pre-determined amount reimbursed to various departments & Council
members for expenses
6318 RECORDING FEES
Account used for cost of filing liens
6320 INSPECTION FEES
Account used for cost of outside professional services rendered to the City for inspection of
construction projects
6323 HEALTH INSPECTION FEES
Account used for cost of inspection services on water system
6324 LABORATORY TESTING
Account used for cost of testing soil and ground, water & sewer, and miscellaneous testing for
construction projects
6326 RETIREE INSURANCE
Account used for cost of providing insurance for retirees
6331 TELEPHONE
Account used for cost of local & long distance phone service
6332 POSTAGE & FREIGHT
Account used for cost of mailing & shipping
6333 TRAINING & TRAVEL
Account used for cost of schooling & training programs, and reimbursement of employee
expenses incurred while away from City on business
6337 ADVERTISING/PUBLICATION
Account used for cost of advertising & publishing legal notices
6338 PRINTING & BINDING
Account used for cost of printing the budget and forms
6341 INSURANCE GENERAL
Account used for cost of general liability, commercial auto, law enforcement insurance, etc.
6342 SURETY, FIDELITY BONDS
Account used for cost of bonding City Officials and Employees
6343 INSURANCE MOTOR EQUIPMENT
Account used for cost of bodily injury or property damage insurance on City owned or
operated vehicles
6347 UNEMPLOYMENT REIMBURSEMENT
Account used for cost of unemployment reimbursement to TEC
6348 ELECTRICITY
Account used for cost of electric bills incurred by the City
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ANNUAL BUDGET
CITY OF NEDERLAND
6349 NATURAL GAS
Account used for cost of gas bills incurred by the City
6350 BLDG/STRUCTURE IMPROVEMENTS
Account used for cost of contractual repair & maintenance to City buildings
6351 FIXED PLANT & EQUIPMENT R & M
Account used for cost of contractual repair & maintenance of stationery equipment such as
pumps, compressors, etc.
6354 TRAFFIC LIGHTS
Account used for cost of signals
6355 VEHICLE & EQUIPMENT R & M
Account used for cost of contractual repair & maintenance of vehicles, office equipment,
radios, etc.
6357 STREET STRIPING
Account used for costs incurred in street striping
6359 STREETS / ALLEYS
Account used for cost of contractual repair & maintenance of streets and alleys
6363 SUBDIVISION REFUNDS
Account used to reimburse developers for cost of infrastructure
6365 STREET LIGHTS
Account used for cost of streetlights within the City
6366 RENTAL EQUIPMENT
Account used for rental cost of any equipment such as heavy equipment, copy machine,
postage machine, etc.
6368 UNIFORM RENTAL
Account used for cost of providing uniforms
6371 SENIOR CITIZEN CENTER
Account used to supplement the senior citizen program
6372 COURT COSTS, JURY FEES
Fees paid to jurors during court sessions & court costs
6373 JUDGEMENTS & DAMAGES
Account used for any costs incurred from lawsuits
6374 CITY JUDGE
Account used for fees paid to judges for court sessions
6377 DUES & MEMBERSHIPS
Account used for cost of annual association dues, etc.
6380 JANITORIAL SERVICES
Account used for cost of cleaning services
6384 PRISONER COST
Account used for costs incurred in housing prisoners
6389 PAYMENT TO CHAMBER & HISTORICAL SOCIETY
Account used for payments to the Chamber of Commerce and Nederland Historical Society
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ANNUAL BUDGET
CITY OF NEDERLAND
6390 WASTE DISPOSAL
Account used for costs of solid waste disposal
6391 SUPPORT OF ANIMAL SHELTER
Account used for costs incurred by the animal shelter
6392 FEES FOR OFFICIATING
Account used for cost of officiating recreation programs
6393 CONTRACTUAL SERVICES
Account used for cost of miscellaneous contractual services
6397 GREEN WASTE DISPOSAL
Account used for cost of disposal of green waste
6400 SPECIAL PROGRAM CONTRACTUAL
Account used for contractual cost of special programs such as Recreation Programs, Fire or
Police Programs, Summer Reading Program, Heritage Festival, Safety Program, Service
Awards, etc.
6404 UNTREATED WATER
Account used for cost of untreated water from the Lower Neches Valley Authority (LNVA)
6406 CONTINGENCY
Funds for emergencies for unforeseen expenditures
CAPITAL OUTLAY
*** (TO BE CONSIDERED CAPITAL, THE ITEM MUST TOTAL $5,000 OR ABOVE)
6710 LAND IMPROVEMENTS
Account used for expenditures incurred in the acquisition of land, easements, and right-of-
way, and land improvements
6720 BLDGS, FIXTURES & GROUNDS
Account used for expenditures incurred in the acquisition, construction, or improvements of
buildings and grounds
6730 STREET IMPROVEMENTS
Account used for expenditures incurred in the construction and improvements of streets,
roadways and highways
6731 STORM SEWERS
Account used for expenditures incurred on storm sewers
6740 PLANT EQUIPMENT
Account used for cost of acquiring pumps, compressors, heating and cooling equipment, etc.
6742 MOTOR VEHICLES
Account used for cost of trucks, trailers, cars, etc.
6743 FURNITURE, FIXTURES, OFFICE EQUIPMENT
Account used for cost of desks, file cabinets, computers, etc.
6744 MISCELLANEOUS EQUIPMENT
Account used for cost of small equipment such as fire hoses, rods, volt meters, cameras,
mowers, jack hammers, drills, presses, power saws, etc.
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CITY OF NEDERLAND
6745 HEAVY EQUIPMENT
Account used for cost of heavy equipment and machinery
6748 RECREATION EQUIPMENT
Account used for cost of recreation equipment such as swings, picnic tables, etc.
6749 FIRE HYDRANTS
Account used for cost of, and installation of, fire hydrants
6755 WATER DISTRIBUTION LINES
Account used for acquisition or installation of water transmission and distribution lines
6756 SEWER COLLECTION LINES
Account used for acquisition or installation of sewer transmission and distribution lines
6757 TANKS & TOWERS
Account used for the acquisition, construction or drilling of tanks and towers
6758 SEWER LIFT STATION
Account used for cost and construction of sewer lift stations and equipment
6760 WATER TAPS
Account used for installation of water taps to property owners for water usage
6761 SEWER TAPS
Account used for installation of sewer taps to property owners for sewer usage
202
ANNUAL BUDGET
PERSONNEL POSITIONS AND
WAGE SCALE
CITY OF NEDERLAND
ANNUAL BUDGET
List of Positions
Position Number of Pay Grade
City Manager 1 131
Chief of Police 1 127
Public Works Director 1 126
Director of Finance/Assistant City Manager 1 126
Fire Chief/Fire Marshal 1 124
Human Resources Director/Assistant to the City Manager 1 124
Information Technology Manager 1 121
Director of Library Services 1 119
Chief Building Official 1 118
City Clerk 1 117
Parks & Recreation Director 1 116
Water Operations Supervisor 1 115
Treatment Plant Supervisor 2 115
Street and City Shop Supervisor 1 115
Accounting Supervisor 1 115
Solid Waste/Animal Control Supervisor 1 115
Executive Secretary 1 114
Computer Support Specialist 2 112
Heavy Equipment Operator 5 109
Plant Operator 7 109
Telecommunications Supervisor 1 109
Accounting Assistant 1 108
Equipment Mechanic 1 108
Court Administrator 1 108
Code Enforcement Officer 1 108
Animal Control Officer 1 107
Telecommunications Operator 10 107
Senior Library Assistant 1 107
Sanitation Driver 7 106
Administrative Secretary 5 106
Maintenance Worker 13 105
Departmental Clerk 3 105
Meter Reader 2 105
Recreation Assistant 1 104
CITY OF NEDERLAND
203
ANNUAL BUDGET
List of Positions
Position Number of Pay Grade
Library Assistant 2 104
Wastewater Plant Facility Worker 1 104
Assistant Police Chief 1 CB
Police Sergeant 7 CB
Police Officer 19 CB
Assistant Fire Chief 1 CB
Fire Captain 3 CB
Fire Fighter 10 CB
Total Positions Authorized 124
CITY OF NEDERLAND
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CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2020
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
100 22,048.00 23,337.60 24,752.00 26,270.40 27,809.60 29,494.40 30,888.00
Biweekly 848.00 897.60 952.00 1,010.40 1,069.60 1,134.40 1,188.00
Hourly 10.60 11.22 11.90 12.63 13.37 14.18 14.85
101 29,016.00 30,763.20 32,635.20 34,590.40 36,649.60 38,875.20 40,684.80
Biweekly 1,116.00 1,183.20 1,255.20 1,330.40 1,409.60 1,495.20 1,564.80
Hourly 13.95 14.79 15.69 16.63 17.62 18.69 19.56
102 30,513.60 32,323.20 34,257.60 36,316.80 38,459.20 40,768.00 42,744.00
Biweekly 1,173.60 1,243.20 1,317.60 1,396.80 1,479.20 1,568.00 1,644.00
Hourly 14.67 15.54 16.47 17.46 18.49 19.60 20.55
103 32,011.20 33,924.80 35,942.40 38,126.40 40,414.40 42,848.00 44,865.60
Biweekly 1,231.20 1,304.80 1,382.40 1,466.40 1,554.40 1,648.00 1,725.60
Hourly 15.39 16.31 17.28 18.33 19.43 20.60 21.57
104 33,654.40 35,672.00 37,772.80 40,040.00 42,452.80 44,969.60 47,091.20
Biweekly 1,294.40 1,372.00 1,452.80 1,540.00 1,632.80 1,729.60 1,811.20
Hourly 16.18 17.15 18.16 19.25 20.41 21.62 22.64
105 35,297.60 37,419.20 39,644.80 42,057.60 44,553.60 47,236.80 49,483.20
Biweekly 1,357.60 1,439.20 1,524.80 1,617.60 1,713.60 1,816.80 1,903.20
Hourly 16.97 17.99 19.06 20.22 21.42 22.71 23.79
106 37,044.80 39,270.40 41,620.80 44,137.60 46,779.20 49,587.20 51,937.60
Biweekly 1,424.80 1,510.40 1,600.80 1,697.60 1,799.20 1,907.20 1,997.60
Hourly 17.81 18.88 20.01 21.22 22.49 23.84 24.97
ANNUAL BUDGET
CITY OF NEDERLAND
205
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2020
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
107 38,916.80 41,267.20 43,721.60 46,363.20 49,108.80 52,124.80 54,558.40
Biweekly 1,496.80 1,587.20 1,681.60 1,783.20 1,888.80 2,004.80 2,098.40
Hourly 18.71 19.84 21.02 22.29 23.61 25.06 26.23
108 40,851.20 43,326.40 45,884.80 48,692.80 51,584.00 54,683.20 57,241.60
Biweekly 1,571.20 1,666.40 1,764.80 1,872.80 1,984.00 2,103.20 2,201.60
Hourly 19.64 20.83 22.06 23.41 24.80 26.29 27.52
109 42,889.60 45,510.40 48,172.80 51,105.60 54,121.60 57,366.40 60,153.60
Biweekly 1,649.60 1,750.40 1,852.80 1,965.60 2,081.60 2,206.40 2,313.60
Hourly 20.62 21.88 23.16 24.57 26.02 27.58 28.92
110 45,032.00 47,777.60 50,606.40 53,684.80 56,929.60 60,320.00 63,148.80
Biweekly 1,732.00 1,837.60 1,946.40 2,064.80 2,189.60 2,320.00 2,428.80
Hourly 21.65 22.97 24.33 25.81 27.37 29.00 30.36
111 47,299.20 50,169.60 53,164.80 56,305.60 59,696.00 63,294.40 66,268.80
Biweekly 1,819.20 1,929.60 2,044.80 2,165.60 2,296.00 2,434.40 2,548.80
Hourly 22.74 24.12 25.56 27.07 28.70 30.43 31.86
112 49,649.60 52,665.60 55,806.40 59,176.00 62,732.80 66,435.20 69,638.40
Biweekly 1,909.60 2,025.60 2,146.40 2,276.00 2,412.80 2,555.20 2,678.40
Hourly 23.87 25.32 26.83 28.45 30.16 31.94 33.48
113 52,187.20 55,265.60 58,552.00 62,108.80 65,894.40 69,763.20 73,132.80
Biweekly 2,007.20 2,125.60 2,252.00 2,388.80 2,534.40 2,683.20 2,812.80
Hourly 25.09 26.57 28.15 29.86 31.68 33.54 35.16
CITY OF NEDERLAND
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CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2020
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
114 54,745.60 58,052.80 61,526.40 65,208.00 69,118.40 73,278.40 76,752.00
Biweekly 2,105.60 2,232.80 2,366.40 2,508.00 2,658.40 2,818.40 2,952.00
Hourly 26.32 27.91 29.58 31.35 33.23 35.23 36.90
115 57,449.60 60,902.40 64,625.60 68,473.60 72,592.00 76,980.80 80,641.60
Biweekly 2,209.60 2,342.40 2,485.60 2,633.60 2,792.00 2,960.80 3,101.60
Hourly 27.62 29.28 31.07 32.92 34.90 37.01 38.77
116 60,403.20 63,980.80 67,849.60 71,926.40 76,211.20 80,808.00 84,656.00
Biweekly 2,323.20 2,460.80 2,609.60 2,766.40 2,931.20 3,108.00 3,256.00
Hourly 29.04 30.76 32.62 34.58 36.64 38.85 40.70
117 63,419.20 67,204.80 71,219.20 75,504.00 80,038.40 84,822.40 88,878.40
Biweekly 2,439.20 2,584.80 2,739.20 2,904.00 3,078.40 3,262.40 3,418.40
Hourly 30.49 32.31 34.24 36.30 38.48 40.78 42.73
118 66,560.00 70,553.60 74,796.80 79,289.60 84,011.20 89,086.40 93,329.60
Biweekly 2,560.00 2,713.60 2,876.80 3,049.60 3,231.20 3,426.40 3,589.60
Hourly 32.00 33.92 35.96 38.12 40.39 42.83 44.87
119 69,846.40 74,068.80 78,520.00 83,241.60 88,254.40 93,537.60 97,947.20
Biweekly 2,686.40 2,848.80 3,020.00 3,201.60 3,394.40 3,597.60 3,767.20
Hourly 33.58 35.61 37.75 40.02 42.43 44.97 47.09
120 73,403.20 77,771.20 82,472.00 87,422.40 92,664.00 98,238.40 102,856.00
Biweekly 2,823.20 2,991.20 3,172.00 3,362.40 3,564.00 3,778.40 3,956.00
Hourly 35.29 37.39 39.65 42.03 44.55 47.23 49.45
CITY OF NEDERLAND
207
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2020
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
121 77,064.00 81,681.60 86,590.40 91,728.00 97,260.80 103,126.40 108,014.40
Biweekly 2,964.00 3,141.60 3,330.40 3,528.00 3,740.80 3,966.40 4,154.40
Hourly 37.05 39.27 41.63 44.10 46.76 49.58 51.93
122 80,891.20 85,779.20 90,916.80 96,366.40 102,128.00 108,264.00 113,422.40
Biweekly 3,111.20 3,299.20 3,496.80 3,706.40 3,928.00 4,164.00 4,362.40
Hourly 38.89 41.24 43.71 46.33 49.10 52.05 54.53
123 84,926.40 90,064.00 95,430.40 101,171.20 107,286.40 113,713.60 119,080.00
Biweekly 3,266.40 3,464.00 3,670.40 3,891.20 4,126.40 4,373.60 4,580.00
Hourly 40.83 43.30 45.88 48.64 51.58 54.67 57.25
124 89,190.40 94,536.00 100,256.00 106,225.60 112,632.00 119,350.40 125,028.80
Biweekly 3,430.40 3,636.00 3,856.00 4,085.60 4,332.00 4,590.40 4,808.80
Hourly 42.88 45.45 48.20 51.07 54.15 57.38 60.11
125 93,641.60 99,257.60 105,227.20 111,571.20 118,227.20 125,340.80 131,310.40
Biweekly 3,601.60 3,817.60 4,047.20 4,291.20 4,547.20 4,820.80 5,050.40
Hourly 45.02 47.72 50.59 53.64 56.84 60.26 63.13
126 98,363.20 104,208.00 110,468.80 117,124.80 124,176.00 131,622.40 137,883.20
Biweekly 3,783.20 4,008.00 4,248.80 4,504.80 4,776.00 5,062.40 5,303.20
Hourly 47.29 50.10 53.11 56.31 59.70 63.28 66.29
127 103,272.00 109,428.80 116,043.20 122,990.40 130,353.60 138,174.40 144,726.40
Biweekly 3,972.00 4,208.80 4,463.20 4,730.40 5,013.60 5,314.40 5,566.40
Hourly 49.65 52.61 55.79 59.13 62.67 66.43 69.58
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208
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2020
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
128 108,430.40 114,940.80 121,846.40 129,126.40 136,864.00 145,121.60 152,006.40
Biweekly 4,170.40 4,420.80 4,686.40 4,966.40 5,264.00 5,581.60 5,846.40
Hourly 52.13 55.26 58.58 62.08 65.80 69.77 73.08
129 113,838.40 120,681.60 127,920.00 135,595.20 143,707.20 152,339.20 159,598.40
Biweekly 4,378.40 4,641.60 4,920.00 5,215.20 5,527.20 5,859.20 6,138.40
Hourly 54.73 58.02 61.50 65.19 69.09 73.24 76.73
130 119,558.40 126,692.80 134,305.60 142,355.20 150,904.00 159,931.20 167,564.80
Biweekly 4,598.40 4,872.80 5,165.60 5,475.20 5,804.00 6,151.20 6,444.80
Hourly 57.48 60.91 64.57 68.44 72.55 76.89 80.56
131 125,486.40 133,016.00 141,003.20 149,448.00 158,433.60 167,918.40 175,926.40
Biweekly 4,826.40 5,116.00 5,423.20 5,748.00 6,093.60 6,458.40 6,766.40
Hourly 60.33 63.95 67.79 71.85 76.17 80.73 84.58
CITY OF NEDERLAND
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AUTHORIZING DOCUMENTS
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