2023 - 2024 ADOPTED BUDGET
City of Nederland, Texas
2023-2024 Budget
Cover Page
In Accordance with SB 656
This budget will raise more total property taxes than last
year’s budget by $442,831 or 6.13%. Revenue to be raised
from new property added to the roll this year is $63,141.
FYE FYE
Property Tax Comparison: 2022-2023 2023-2024
Adopted Tax Rate .481056 .467607
No New Revenue Tax Rate .471056 .439078
No New Revenue M & O Rate .343395 .318831
Voter Approved Tax Rate .495105 .467607
Debt Tax Rate .132651 .116527
The total amount of municipal debt obligation secured by
property taxes for the City of Nederland is $12,720,000
Record Vote on Tax Rate:
For: Mayor Albanese, Councilmember Duplant,
Councilmember Root, Councilmember Sonnier,
Councilmember Guillot
Absent: None
MAYOR
Don Albanese
COUNCIL MEMBERS
Bret Duplant
Sylvia Root
Randy Sonnier
Councilmember, Ward I
Councilmember, Ward II
Councilmember, Ward III, Mayor Pro-Tem
Councilmember, Ward IV David Guillot
SUBMITTED BY
Christopher Duque
City Manager
CITY OF NEDERLAND 2023-2024 BUDGET
TABLE OF CONTENTS
Page
Transmittal Letter i
FINANCIAL SUMMARIESBalance Sheet - All Funds 2
Statement of Revenues & Appropriations - All Funds Summary 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 2023-2024 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 146
Court Technology Fund 147
HOTEL/MOTEL FUND
Schedule of Revenues & Appropriations 150
Hotel/Motel Fund 151
FIRE DEPARTMENT SPECIAL FUND
Schedule of Revenues & Appropriations 154
Fire Dept. Special Fund 155
PARKS & RECREATION SPECIAL FUND
Schedule of Revenues & Appropriations 162
Parks & Recreation Special Fund 163
MID-COUNTY MUNICIPAL LEAGUE CENTRAL DISPATCH
Schedule of Revenues & Appropriations 172
MCML Information Technology 173
MCML Central Dispatch 176
DEBT SERVICE FUND
Schedule of Revenues & Appropriations 180
Debt Service Fund 181
UPPLEMENTAL INFORMATION
DEBT SCHEDULES
Summary of Total Bonded Indebtedness 183
Chronological Statement of Debt Requirements 184
Summary Schedules 185
SUMMARY OF CAPITAL EXPENDITURES
Capital Outlay by Fund and Department 195
GLOSSARY OF TERMS 197
OBJECT CLASSIFICATIONS 199
PERSONNEL POSITIONS AND WAGE SCALE
List of Positions 205
Wage Scale 207
Don Albanese, Mayor
Randy Sonnier, Mayor Pro Tem
Bret Duplant, Councilmember
Sylvia Root, Councilmember
David Guillot, Councilmember
Christopher Duque, City Manager
“Programmed for Progress”
August 14, 2023
Dear Honorable Mayor and Members of the City Council:
I am pleased to present the proposed Fiscal Year 2023-2024 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, Central Dispatch, and other special funds. The proposed FY 2023-2024
budget for all funds totals $31,440,249.
The FY 2023-2024 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 it 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 2023-
2024. Furthermore, the Budget serves as a guide for financial control and implementation of City
Council policy mandates. In addition to indicating the FY 2023-2024 Budget highlights and goals,
there were a number of accomplishments during the previous fiscal year:
FY 2022-2023 IN REVIEW
Reduced the tax rate from $0.517206 to $0.481056 per $100 assessed taxable value (one cent
greater than the no-new revenue tax rate); maintained 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
$2,629,521, including the hot mix overlay of Helena Avenue (10th St to the Nederland Little
League entrance), Gary Avenue (27th St to the concrete by West Chicago), 30th Street (Gary
Ave to the concrete on 30th St), Memphis Avenue (34th St to Verna), 34th Street (Canal to
Lawrence Ave), Avenue F (S. 14th St to S. 15th St), South 5th Street (Nederland Ave to Ave H
to include base failure repairs), South 7th Street (Ave E to Ave H), Avenue E (S. 6th St to S. 7th
August 14, 2023
Page 2
St), and West Chicago (27th St to Gary Ave to include base failure repairs), concrete street
repairs of 21st Street (Helena Ave to Detroit Ave) and Avenue H (29th St to the frontage road)
and bomag and chip sealed over three miles of residential neighborhood streets.
Completed the Wastewater Treatment Plant Improvements Phase 2 project ($1,260,060),
which included removal and replacement of the submersible lift station pumps, installation of
variable frequency drives for the lift station pumps, replacing the existing polymer feed
systems, a new mechanical screen at the headworks, and upgrades of the sludge de-watering
centrifuges.
Completed the installation of generators at four lift stations with Hazard Mitigation Grant
Program funding ($289,620).
Completed the Water Main Repairs project near FM 365 and the Drainage District 7 canal
($196,593).
Adjusted Utility Rates to ensure the fiscal stability of services—the water base rate was
adjusted by $0.50 ($10.50 to $11), the per 1,000 gallons water rate was adjusted by $0.12
($3.35 to $3.47 or $3.36 to $3.48), the sewer base rate was adjusted by $0.50 ($10.90 to
$11.40), the per 1,000 gallons sewer rate was adjusted by $0.12 ($5.50 to $5.62 or $5.71 to
$5.83), the water and sewer maintenance fees were adjusted by $0.02 ($0.34 to $0.36
respectively), and the solid waste rate was adjusted by $1.00 ($20.25 to $21.25).
Received $156,826.81 in grant funding and donations: $1,743.05 – Law Enforcement Officer
Standards and Education Funds (Police), $15,810 – Office of the Attorney General Body Worn
Camera Grant, $606.91 – Law Enforcement Officer Standards and Education Funds (Fire),
$18,068.40 – Texas Forest Service (Fire), $665 – TEEX Fire School Tuition Grant Voucher
(Fire), $38,000 – Wilton and Effie Mae Hebert Foundation (Library), $14,323.50 – Hancher
Foundation (Library), $2,000 – Entergy (Parks & Recreation); received donations of $19,000
from Energy Transfer (Fire), $8,500 from Phillips 66 (Fire), $2,500 from Exxon Mobil (Fire),
$1,400 from the Nederland Knights of Columbus (Fire), $6,106.61 from the Nederland
Heritage Foundation (Fire), $2,500 from the Save the Children Foundation (Library), $6,000
from the Nederland Heritage Foundation (Parks & Recreation), $1,400 from the Nederland
Knights of Columbus (Police), $5,949.90 from the Nederland Heritage Foundation, and
$13,996.49 from the Opioid Abatement Settlement.
Purchased two patrol units for the Police Department, a truck for the Streets Department, a
battery-powered “Jaws of Life” for the Fire Department, a truck for Animal Control, a truck
for the I.T. Department, and a garbage truck for the Solid Waste Department.
Allocated funding for training and wearing appeal for the Nederland Police Department’s
Special Response Team.
Engaged PGAL for engineering services related to 1308 Boston Avenue (potential emergency
management use of the building).
Purchased an inclusive playground for Doornbos Park ($539,040), which includes the
playground, swings, rubber surface, shade “canopies,” and warranty.
Completed park improvements: Doornbos Park parking lot repair project ($181,999), the
Nederland Swimming Pool Deck project ($237,078), and installed disc golf stations at Rienstra
Park ($10,000).
Utilized the City’s Coronavirus Local Fiscal Recovery Funds to continue funding the City of
Nederland Non-Profit Partnership Grant Program to assist non-profit organizations impacted
by the COVID-19 pandemic, to assist Adaptive Sports for Kids’ efforts to install artificial turf
at the Babe Ruth baseball field, to assist the Nederland Independent School District’s efforts
August 14, 2023
Page 3
to provide mental health services to NISD students, and to pay for a portion of the inclusive
playground costs.
Contributed $25,000 to help fund the NISD Summer Recreation Program.
Purchased a new SCADA (supervisory control and data acquisition) system for the Wastewater
Treatment Plant and lift stations ($44,795).
Completed the Hurricane Harvey CDBG Disaster Recovery Program to address drainage
issues in the Hilldale/Hill Terrace and Nederland Avenue areas between 1st and 3rd Streets
($2,419,432.41).
Commenced the Storm Sewer Improvements project (Seattle Avenue & 27th Street)
($686,224).
Adopted a new Five-Year Capital Improvement Program.
Approved a new Memorandum of Understanding with the Nederland Independent School
District to increase the number of school resource officers from three to seven.
Sold 800 acres of land to Energy Transfer ($5,969,353) for future industrial development that
will strengthen the City’s taxbase.
Issued the 2023 Certificates of Obligation ($4,540,000) to be utilized for streets and drainage
improvements.
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.
Continued the strong working relationship with the Nederland Independent School District.
Continued to reduce the crime rate.
Held community events including the National Night Out, Monsters in the Park, Veterans’
Day, holiday decorating, Christmas on the Avenue, “Trash Bash”, National Day of Prayer, and
the July 4th Fireworks Extravaganza.
Awarded for the 25th 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 annual comprehensive financial report.
Continued the partnership with Adaptive Sports for Kids, which provides athletic/recreational
activities, such as baseball, soccer, basketball, etc. 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
Nederland 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 2023-2024
Maintain the lowest municipal tax rates in Jefferson County ($0.467607 per $100 assessed
taxable value); continue to provide $15,000 Homestead Tax Exemptions for the elderly and
the disabled.
Adjust City Utility Rates to ensure the long-term fiscal stability of water/wastewater services
and solid waste services (increase water base rate, sewer base rate, and solid waste base rate
by $0.50 respectively).
Continuation of street improvements to improve the transportation network—$2,025,000.
August 14, 2023
Page 4
Create a new Firefighter position for the Fire Department and four Police Officer positions for
the Nederland Police Department.
Complete the City of Nederland, Texas, Combination Tax and Revenue Certificates of
Obligation, Series 2021 (issuance value $4,170,000) projects to include the concrete repairs of
Nederland Avenue (the railroad tracks to 3rd Street).
Commence a Water Treatment Plant clarifier improvement project utilizing the City’s
allocated Coronavirus Local Fiscal Recovery Funds.
Utilizing the City’s allocated Coronavirus Local Fiscal Recovery Funds, commence a
$500,000 Sewerline Replacement project and a $1.20M Waterline Replacement project.
Continue to fund spay & neutering program of Nederland residents’ pets in an effort to control
the pet population and a feline population control program.
Purchase four patrol units for the Police Department, a truck for the Wastewater Treatment
Plant (WWTP), chlorine scales for the Water Treatment Plant, a grit removal system for the
WWTP, a sludge pump for the WWTP, a hoist and jib for the WWTP, and a trash truck for the
Solid Waste Department.
Complete Park improvement to include landscaping improvements and electrical repairs at Tex
Ritter Park, installation of the inclusive playground at Doornbos Park, re-surfacing tennis court
and repairing the tennis court lights at Doornbos Park, fencing around the waterslide,
repairs/improvements to the pond at Doornbos Park, installation of replacement large pavilion
at Doornbos Park, and playground mulch and border repairs.
Complete the Storm Sewer Improvements project (Seattle Avenue & 27th Street) ($686,224).
Commence the City of Nederland, Texas, Combination Tax and Revenue Certificates of
Obligation, Series 2023 (issuance value $4,540,000) projects to include street and drainage
improvements.
Install a new electronic sign at the corner of 15th Street and Boston Avenue.
Commence a “Nederland Citizens Academy” to discuss various issues with the public as part
of a citizen engagement/outreach effort.
Continue to reduce the crime rate.
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 12th 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:
August 14, 2023
Page 5
• 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.
August 14, 2023
Page 6
GENERAL FUND
The General Fund is unbalanced with expenditures exceeding revenue by $1.25M; this is planned
in order to reduce the fund balance by $1,250,000.
Revenues. The General Fund revenues for the Fiscal Year 2023-2024 total $14,315,898, an
increase of $1,160,308 or 8.81% from the adopted FY 2022-2023 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.
In 2019, the State Legislature approved Senate Bill 2 that made significant changes to property
taxes. Previously, a taxing entity 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” was revised to “no-new-revenue tax rate” and
“rollback tax rate” was revised to “voter-approval tax rate,” which is calculated utilizing 3.5%
instead of 8%.
The Fiscal Year 2023-2024 budget was prepared based on an ad valorem property tax rate of
$0.467607 per $100.00 of assessed taxable value of $1,638,562,845; the ad valorem property tax
rate for the FY 2022-2023 was $0.481056 per $100.00 of assessed taxable value. As calculated
by the Jefferson County Tax Office, the no-new revenue tax rate is $0.439078 per $100 valuation
and the voter-approval tax rate is $0.467607 per $100 valuation. The proposed budget utilizes the
voter-approval tax rate to facilitate five new public safety positions. 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 $0.351080 and the proposed I&S tax rate is
$0.116527 for a combined total of $0.467607 per $100 assessed taxable value.
58%31%
2%2%
2%2%0%3%
General Fund Revenue
AD VALOREM TAXES SALES AND USE TAXES INTERGOVERNMENTAL REVENUE CHARGES FOR SERVICES
FINES AND FORFEITS INTEREST MISCELLANEOUS REVENUE TRANSFERS IN
August 14, 2023
Page 7
The recent history of the City’s property tax rate includes increasing the tax rate from $0.578 to
$0.591853 in FY 2012-2013 (tax rate was raised to the “effective tax rate”), from $0.591853 to
$0.594 (tax rate was raised to fund a new police officer position) in FY 2016-2017, and from
$0.594 to $0.609578 (tax rate was raised to fund the Nederland Avenue Paving, Drainage, and
Utility Improvements project) in FY 2017-2018. Since 2019, the City has lowered the tax rate
from $0.609578 to $0.599159 (voter-approved tax rate) in FY 2019-2020, to $0.579708 (voter-
approved tax rate) in FY 2020-2021, to $0.517206 (no-new revenue tax rate) in FY 2021-2022,
and to $0.481056 (one cent above the no-new revenue tax rate to facilitate a firefighter position).
0.5918530.591853
0.591853
0.594
0.609578 0.609578
0.599159
0.579708
0.517206
0.481056
0.467607
$0.46
$0.48
$0.50
$0.52
$0.54
$0.56
$0.58
$0.60
$0.62
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024
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
$1,400,000,000
$1,600,000,000
$1,800,000,000
2013-
2014
2014-
2015
2015-
2016
2016-
2017
2017-
2018
2018-
2019
2019-
2020
2020-
2021
2021-
2022
2022-
2023
2023-
2024
TAXABLE ASSESSED VALUATION
August 14, 2023
Page 8
Significant features include the following:
Based upon information received from the Jefferson County Appraisal District, there is an
increase in certified taxable values from $1,509,465,199 to $1,638,562,845 ($129,097,646 or
8.5525%). 1,934 elderly or disabled taxpayers utilized the local $15,000 homestead exemption
reducing values by $28,396,009, which is an increase of $540,318 or 1.93% from the 2022
certified taxable values homestead exemptions.
Estimated property tax revenue for FY 23-24 is $5,100,000, an increase of $215,100 or 4.4%
from the adopted FY 22-23 budget; the property tax revenue increase reflects the increase in
taxable values, recent property tax revenue receipts, and the planned tax rate adjustment. 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.
Estimated industrial in lieu of taxes revenue for FY 23-24 is $3,100,000, which reflects expired
tax abatements and recent revenue receipts; this is an increase of $455,910 or 17.24% from the
prior fiscal year adopted budget. The City has industrial in lieu of tax agreements with Energy
Transfer Partners/Sunoco, Phillips 66, and Air Liquide.
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024
Industrial Tax Revenue
$3,075,771 $3,381,718 $3,283,876 $2,980,169 $3,640,073 $3,697,551 $4,052,295 $4,050,861 $4,031,054 $3,900,000 $3,400,000 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024
Sales Tax Revenue *Estimate
**Proposed
August 14, 2023
Page 9
For FY 23-24, 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 $3,400,000, an increase of $200,000 or 6.25% from the adopted FY 22-23 budget.
Due to recent sales tax receipts reflect the on-going impacts of the post-COVID-19 pandemic
economy and inflation impacts, it is necessary to take a conservative approach.
For FY 23-24, the proposed amount of franchise fee revenue is $990,000, which is unchanged
from the previous year.
For FY 23-24, the proposed amount of pool & recreation building fees is $96,000, which is
unchanged from the previous year.
For FY 23-24, the proposed amount of fines & court costs is $260,000, which reflects recent
receipts, and the proposed amount of miscellaneous revenue is $75,000.
For FY 23-24, the proposed amount of interest income is $294,798, which is the result of
increased interest rates.
For FY 23-24, the transfers-in total $475,000, which includes transfers-in from the Water &
Sewer Fund in the amount of $375,000 and the Solid Waste Fund in the amount of $100,000.
Expenditures. The General Fund total appropriations for the Fiscal Year 2023-2024 are
$15,565,898, an increase of $2,410,308 or 18.32% from the adopted FY 22-23 General Fund total
appropriations.
Significant features include the following:
The proposed City Council Department budget includes the City Council-approved monthly
compensation and their operating expenses, including travel and training.
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
GENERAL
GOVERNMENT
29%
PUBLIC SAFETY
52%
HIGHWAYS AND
STREETS
9%
CULTURE AND
RECREATION
10%
General Fund Expenditure by Function
August 14, 2023
Page 10
services and small projects.
The proposed Finance Department budget includes funds for the annual audit, reflects
adjusting the allocation of credit card fees associated with online bill pay and payment of fees
for municipal court, parks, vital statistics, and inspections, anticipated increased Jefferson
County Appraisal District costs, and increased salary and benefit costs due to the staffing re-
organization and transition costs for the planned retirement of the Finance Director.
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,
additional funds are allocated for a year-round intern.
The proposed City Hall Department budget includes funds for City Hall operating expenses.
The budget increased due to higher windstorm insurance and electricity allocations.
The proposed Police Department budget is increased by $628,758 or 12.89% from the adopted
FY 22-23 budget. The budget funds the addition of four police officer positions, the creation
of a new sergeant position to supervise the seven school resource officers. The budget includes
an increased overtime, fuel, windstorm/building insurance, and telephone allocations, the costs
associated with the 2021-2023 collective bargaining agreement, increased vehicle and
equipment R&M and rental equipment allocations for support of the body worn and mobile
video recording cameras, the increased contribution to Central Dispatch ($27,932), and a
capital outlay allocation to purchase portable radios.
The proposed Property Maintenance budget eliminates the use of seasonal full-time positions
and instead relies on overtime and contractual mowing to maintain City parks and properties
In the past, the City utilized federal prisoner crews to maintain 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 is increased by $215,570 or 9.6% from the adopted FY
22-23 budget to reflect the costs associated with the 2021-2026 collective bargaining
agreement, a new firefighter position as part of a three-year plan to add an additional firefighter
to each shift, and greater overtime, windstorm/building insurance and vehicle & equipment
R&M allocations.
The proposed Fire Department-Volunteers Department budget includes a $1,100 monthly
contribution to the Nederland Volunteer Fire Department.
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 via contractual services.
August 14, 2023
Page 11
The proposed Public Works Administration Department budget includes funding for storm
water permitting, the increased windstorm insurance allocation for the Service Center, and the
allocation for the Public Works Department’s work order computer system.
The proposed Street Department budget includes $275,000 for Street Improvements, $105,000
for Street & Bridge Supplies, $4,000 for Street Striping, and $8,000 in Rental Equipment for
street sweeping and other work.
The proposed Animal Control Department budget includes funding of the spay and neuter
program and a feline population control program.
The proposed Parks and Recreation Department budget is increased by $161,057 from the
adopted FY 22-23 budget. The proposed budget includes allocations for a third maintenance
worker position, extra help and contractual services reflect the continuation of the partnership
with the YMCA of Southeast Texas to operate the pool, increased chemical, windstorm
insurance, and electricity allocations, and funds for the Rec Center gym floor maintenance.
The proposed Library budget includes $25,000 for Books & Publications and increased
allocations for postage and windstorm/building insurance.
The proposed Other Requirements budget includes $152,000 for Computer System costs;
$198,000 for Street Lights; $10,000 for Preventative Care Reimbursement, which funds
employee health initiatives to encourage employee’s physical fitness to avert preventable
health issues; $25,000 is allocated for Retiree Accrued Compensation to fund the payment of
accrued leave for planned and un-planned retirements during the year; $25,000 is allocated
for Retiree Insurance for any retirees eligible for the City’s retiree insurance benefit that was
amended effective October 1, 2021; $45,000 is allocated for Special Programs, which includes
the programmed $25,000 contribution to NISD’s summer recreation program; $25,000 is
allocated for Contractual Services; $20,000 is allocated for Contingency; $56,000 is allocated
for the Senior Citizen Center, which includes an increase to their monthly contribution;
$500,000 is allocated to transfer to the Parks Special Fund for construction projects; $175,000
is allocated to transfer to the Equipment Replacement Fund; and $850,000 is allocated to
transfer to the Streets Improvement Fund.
Personnel Services
64.2%
Materials and
Supplies
3.7%
Contractual
Services
16.3%
Capital Outlay
2.0%
Interfund
Transfers
13.9%
General Fund Expenditures by Category
August 14, 2023
Page 12
WATER AND SEWER FUND
The Water and Sewer Fund is balanced with revenue and expenditures totaling $6,080,712.
Revenues. Significant features include the following:
The total amount of Water and Sewer Fund revenue is $6,080,712; this is an increase of
$330,805 or 5.75% from the prior fiscal year. A water base rate increase of $0.50 (from $11.00
to $11.50) and sewer base rate increase of $0.50 (from $11.40 to $11.90) are proposed effective
October 1, 2023. The utility rate increase is necessary to keep up with operational costs and
to ensure the financial stability of the Water & Sewer Fund.
Expenditures. Significant features include the following:
The proposed Water Treatment budget includes $265,000 allocated for Untreated Water. At
$1,500,000
$1,700,000
$1,900,000
$2,100,000
$2,300,000
$2,500,000
$2,700,000
$2,900,000
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024
Utility Fund Revenue
Water Sales
Sewer Sales
6,8966,9706,9997,0377,0967,2757,1707,1907,1907,1846600
6700
6800
6900
7000
7100
7200
7300
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023
Avg # of Utility Accounts
*Estimate **Proposed
August 14, 2023
Page 13
the start of the fiscal year, the City will adjust its monthly raw water allocations outlined in the
raw water supply contract with the Lower Neches Valley Authority to reflect the increased
demand for water; staff also anticipates another LNVA rate increase. In addition, $55,000 is
allocated in Fixed Plant and Equipment R&M for maintenance of the water plant. The
windstorm insurance allocation increased by $181,200 from the adopted FY 22-23 budget, and
the chemicals and electricity allocations are increased to reflect inflation.
The proposed Billing/Collections budget includes $120,000 allocated for water meter & boxes;
it is necessary to begin a replacement program for the water meters (not the electronic
components); in addition, the greater allocation is needed due to inflation. The contractual
services allocation increased to $95,000 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. In addition, salary costs were reduced due to the overall re-organization
of the Finance Department and Billing/Collections staff.
The proposed Wastewater Treatment includes $56,000 to fund Laboratory Testing to satisfy
TCEQ’s unfunded mandate of additional testing. The windstorm insurance allocation
increased by $188,950. The sludge management allocation was increased to reflect the new
rates from the landfill agreement with Republic Services.
The proposed Water & Sewer Distribution budget includes $125,000 for Water & Sewer
Mains, and increased fuel, overtime, and training & travel allocations.
The proposed budget for Other Requirements includes $15,000 for Computer System, $8,000
for Contingency, $375,000 transferred to the General Fund, $45,000 transferred to the
Equipment Replacement Fund-W/S Fund, and $25,000 transferred to the SSES Project Fund.
$970,000 is allocated to transfer to Debt Service, which includes payments for the 2020
General Obligation Refunding Bonds and the 2018 main sewer line rehabilitation project debt.
Personnel
Services
33.4%
Materials and
Supplies
11.9%
Contractual
Services
31.4%
Capital Outlay
0.0%
Interfund
Transfers
23.3%
W/S Fund Exependitures by Category
August 14, 2023
Page 14
SOLID WASTE FUND
The Solid Waste Fund budget is balanced with revenue and expenditures totaling $1,851,394.
Revenues. Significant features include the following:
The total amount of Solid Waste Fund revenue is $1,851,394, an increase of $86,334 or 4.89%
from the adopted FY 22-23 budget. A solid waste rate increase of $0.50 (from $21.25 to
$21.75) is proposed effective October 1, 2023; this adjustment will raise approximately
$40,000 in additional revenue, which is necessary to keep up with increasing operating costs
and to ensure the financial stability of the Solid Waste Fund.
Expenditures. Significant features include the following:
The proposed budget reflects increased motor vehicle supplies, garbage containers, motor
equipment insurance, vehicles and equipment repair & maintenance, and waste disposal
$1,000,000.00
$1,200,000.00
$1,400,000.00
$1,600,000.00
$1,800,000.00
$2,000,000.00
$2,200,000.00
$2,400,000.00
13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24
Solid Waste Fund Revenue/Expenditures
Revenue Expenditures *Estimate
Personnel Services
41%
Materials and
Supplies
13%
Contractual
Services
23%
Interfund Transfers
23%
Solid Waste Fund Expenditures by Category
**Proposed
August 14, 2023
Page 15
allocations. The Waste Disposal allocation is increased to reflect the landfill agreement
renewal with Republic Services that includes a consumer price index adjustment. 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 $325,000. This latter amount is necessary to
fund the purchase of a trash truck.
MCML CENTRAL DISPATCH FUND
The proposed Central Dispatch Fund budget is unbalanced with revenue totaling $1,796,173
and expenditures totaling $1,786,173. The expenditures increased by $80,440 or 4.68% from
the adopted FY 22-23 budget. The increase is due to salary adjustments following the 2021
salary survey to remain competitive with other entities, adding extra help to the I.T.
Department to fund an intern position and greater computer and software maintenance costs.
The cities of Nederland, Port Neches, and Groves fund the MCML Dispatch Fund based on
two funding formulas. The three cities evenly split the Information Technology Department
Personnel
Services
71%
Materials and
Supplies
1%
Contractual
Services
28%
Central Dispatch Fund Expenditures by Category
$-
$200,000.00
$400,000.00
$600,000.00
$800,000.00
$1,000,000.00
$1,200,000.00
$1,400,000.00
$1,600,000.00
$1,800,000.00
$2,000,000.00
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023*2023-2024**
Central Dispatch Revenue & Expenditures
Revenue Expenditures *Estimate **Proposed
August 14, 2023
Page 16
costs. While Central Dispatch costs are divided between the three cities pro-rata (based on the
population of each city).
EQUIPMENT REPLACEMENT FUNDS
The Equipment Replacement Fund-General Fund allocation of $225,000 funds the purchase of
four police patrol units. This purchase will utilize $40,000 from the Fund’s reserves.
The Equipment Replacement Fund-Water & Sewer Fund allocation of $205,000 funds the
purchase of a truck for the wastewater treatment plant, chlorine scales for the water treatment
plant, a grit removal system for the wastewater treatment plant, a sludge pump for the
wastewater treatment plant, and a hoist and jib for the wastewater treatment plant. These
purchases will utilize $160,000 from the Fund’s reserves.
The Equipment Replacement Fund-Solid Waste allocation of $325,000 funds the purchase of
a trash truck.
OTHER FUNDS
The Capital Outlay Fund was created to allow for the expenditure of funds for capital projects,
such as City Hall, the Service Center, etc. Over the past several years, the City has deposited
excess revenue into this fund for future projects. The proposed FY 2023-2024 budget is $0
but will be amended during the fiscal year for necessary capital projects to include the purchase
of a replacement electronic marquee sign by the corner of 15th Street and Boston Avenue.
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 2023-2024 budget is $25,000, which
includes funding for system testing/analysis and sewer line repair.
The proposed FY 2023-2024 Hotel/Motel Fund budget is unbalanced with revenue totaling
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024
Hotel Occupany Tax Revenue
August 14, 2023
Page 17
$60,000 and expenditures equaling $62,800. The budget reflects decreased hotel occupancy
tax revenue due to impact of the economic downturn’s effect on the tourism industry and the
closure of two hotel/motels in recent years. 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. $1,750,000 is allocated for street
improvements and related contractual services. $850,000 in sales tax revenue and $50,000 in
interest income represent the normal revenue with an additional $850,000 transferred-in from
the General Fund. In 2023, Nederland voters re-authorized the collection and expenditure of
this tax for the next four years.
The proposed Parks Special Fund budget funds community events to include 4th of July,
Christmas on the Avenue, etc. The majority of scheduled park and pool projects are carry-
over projects from the prior fiscal year; some of which require additional funding. The carry-
over projects include the tennis court re-surfacing and light repairs, new fencing by the
waterslide, the inclusive playground at Doornbos Park, and the Tex Ritter Park
lighting/electrical improvements. New construction projects include the replacement of the
large pavilion at Doornbos Park, fencing for the new inclusive playground, playground mulch
and border repairs, and various structures’ post repairs. $500,000 is transferred-in from the
General Fund.
NEDERLAND ECONOMIC DEVELOPMENT CORPORATION
The Nederland Economic Development Corporation Board of Directors has proposed a
balanced budget of $993,860, an increase of $61,700 or 6.61% from the adopted FY 22-23
budget. Significant features include a $505,000 allocation for special programs, which
includes incentives offered to local businesses.
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023*2023-2024**
STREET SALES TAX REVENUE
*Estimate
**Proposed
August 14, 2023
Page 18
DEBT SERVICE
The debt service requirements for FY 2023-2024 are as follows:
Ad Valorem Taxes $1,909,524
Water and Sewer Revenues 965,998
Total $2,875,522
PERSONNEL
COLA/
Steps
NPOA CBA
Steps &
COLA
IAFF
Steps &
CBA
Health &
Dental
Ins. TMRS
Salary
Survey
Adjustments
New
Position Total
General Fund 233,394.20 53,389.44 12,959.68 25,438.76 63,061.28 9,418.49 356,298.28 +753,960.13
Water and Sewer Fund 50,195.20 -24,067.35 -1,408.00 9,623.02 + 34,342.87
Solid Waste Fund 18,400.48 -6,905.77 2,973.35 8,417.45 + 22,885.51
Central Dispatch Fund 31,424.51 -6,869.03 3,888.01 8,288.28 + 36,731.77
Total +333,414.39 +53,389.44 +12,959.68 -12,403.39 +68,514.64 +35,747.24 +356,298.28 +847,920.28
The proposed budget for FY 2023-2024 includes a 3.5% cost of living adjustment (COLA) for all
full-time employees, excluding police officers and firefighters whose salaries are covered by
respective collective bargaining agreements (CBA). In addition, funds are allocated for the “steps”
of all full-time employees who are eligible for a “step” on the City’s General Wage Scale.
Combined, the cost of the 3.5% COLA and steps across the General Fund, Water and Sewer Fund,
Solid Waste Fund, and Central Dispatch Fund equals $333,414.39.
The proposed budget allocates funds to meet the terms of the Nederland Police Officers
Association’s collective bargaining agreement ($53,389.44). The City and police union negotiated
a three-year CBA effective October 1, 2021. The CBA includes a 3.5% COLA and the
continuation of the negotiated pay adjustments, including a residency incentive to own a home or
rent in Nederland, an enhanced physical fitness incentive, etc.
The proposed budget allocates funds to meet the terms of the International Association of
Firefighters, Local 3339’s collective bargaining agreement ($12,959.68). The City and fire union
negotiated a new five-year CBA effective October 1, 2021. The CBA includes a 3.5% COLA and
the continuation of the negotiated pay adjustments, including a residency incentive to own a home
or rent in Nederland, an enhanced physical fitness incentive, an enhanced certification pay, etc.
The City’s health and dental insurance costs decreased by $12,403.39. Despite a record-setting
loss-ratio, the City renewed its contract with the current health insurance provider—Blue
Cross/Blue Shield of Texas with a premium decrease and no benefit change. The City elected to
renew its contract with the current dental insurance provider (Blue Cross/Blue Shield of Texas)
with no rate adjustment.
Payments to the Texas Municipal Retirement System (TMRS) increased by $68,514.64. Effective
January 1, 2024, the City’s contribution shall increase from 7.17% to 7.50% with employees’
retirement benefits remaining the same; the contribution increase is due, in part, to the increasing
salaries. Overall, the City’s pension fund is in a strong position.
August 14, 2023
Page 19
The proposed budget allocates funds for salary survey adjustments ($35,747.24). In 2016, the City
conducted its first employee compensation and benefits survey in over twenty years; the resulting
salary survey adjustments were implemented beginning on October 1, 2016. Following the survey,
the City Council agreed to complete a salary survey every five years to ensure pay remained
competitive for recruitment and retention. Last year, the City completed another salary survey.
The continued implementation of the pay adjustments differs for the City’s hourly and salaried
employees:
• Hourly employees eligible for a step would take a step on October 1, 2023, in addition to
the budgeted 3.5% cost of living adjustment; and
• Salaried employees would receive the 3.5% COLA on October 1, 2023, and salaried
employees eligible for a step would take a step on April 1, 2024.
In addition to the salary survey adjustments, the City is reclassifying four employees. The
Personnel Department administrative secretary position is reclassified as the Human Resources
Generalist (Grade 112 on the General Wage Scale); the Utility Billing departmental clerk is
reclassified as the Accounts Payable/Utility Billing Specialist (Grade 112); the Utility Billing
departmental clerk is reclassified as the Payroll Technician (Grade 108); and the
Recreation/Aquatic Assistant is reclassified to Grade 107. The implementation of the
reclassifications would be effective on October 1st; the employees’ promotion date for future steps
would be October 1st.
The proposed budget includes five new positions – four police officers and a firefighter
($356,298.28). The City and Nederland Independent School District leadership met to discuss
placing at a school resource officer at each campus, which requires the creation of four new police
officer positions. The Fire Chief requested a new firefighter position to enhance the service of the
Nederland Fire Department, specifically to add one firefighter per shift. This is the second year
implementing this effort. This is the third firefighter position added since 1999.
In the General Fund, the total costs for the 3.5% COLA and steps, the costs of the new collective
bargaining agreements, the health and dental insurance costs, retirement system costs, salary
survey adjustments, and the new position are $753,960.13. In the Water & Sewer Fund, the total
costs for the 3.5% COLA and steps, the health and dental insurance costs, retirement system costs,
and salary survey adjustments are $34,342.87. In the Solid Waste Fund, the total costs for the
3.5% COLA and steps, the health and dental insurance costs, retirement system costs, and salary
survey adjustments are $22,885.51. In the Central Dispatch Fund, the total costs for the 3.5%
COLA and steps, the health and dental insurance costs, retirement system costs, and salary survey
adjustments are $36,731.77. Combined, the total personnel costs adjustments equal $847,920.28.
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 long-term impacts of the COVID-19 pandemic further
complicates matters with an unclear path to economic recovery combined with households and
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, 2023
Water &Street Equipment
General Debt Service Sewer Solid Waste Improvement Replace.
Fund Fund Funds Fund Fund Funds
ASSETS
Cash & Investments $33,279,727 $232,053 $5,110,248 $3,477,124 $5,365,138 $1,836,942
Cash & Investments - Restricted 874,983
Due (To)/From Other Funds (1,988,610)1,985,631
Prepaid Expenses 544,527 660,126 65,906
Accounts Receivable 867,141 194,790 442,912 79,173 83,418
Fixed Assets (Net)30,902,480 922,748
TOTAL ASSETS $32,702,785 $2,412,474 $37,990,749 $4,544,951 $5,448,556 $1,836,942
LIABILITIES & FUND BALANCE
Accounts Payable $96,431 $0 $585,195 ($137,482)$5,263 $0
Reserve for Taxes & Receivables 4,405,604 194,790 27,170,875 252,803
TOTAL LIABILITIES 4,502,035 194,790 27,756,070 115,321 5,263 0
FUND BALANCE
Fund Balance 10/01/22 17,690,481 150,362 10,106,146 4,184,304 5,101,250 2,038,039
Revenues 19,893,707 2,421,571 4,449,401 1,361,946 1,001,496 317,183
Expenditures (9,383,438)(354,249)(4,320,868)(1,116,620)(659,453)(518,280)
FUND BALANCE 6/30/23 28,200,750 2,217,684 10,234,679 4,429,630 5,443,293 1,836,942
TOTAL LIABILITIES
& FUND BALANCE $32,702,785 $2,412,474 $37,990,749 $4,544,951 $5,448,556 $1,836,942
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
$103,452 $404 $96,258 $90,118 $1,332,322 $50,675 $11,708,545 $782,072
10,000
33,243
953,147
$103,452 $404 $106,258 $123,361 $1,332,322 $50,675 $11,708,545 $1,735,219
$0 $0 $2,348 $32,363 $4,500 $1,600 $50,130 $103,222
49,136
0 0 51,484 32,363 4,500 1,600 50,130 103,222
87,316 5,426 46,502 89,211 1,618,420 50,039 8,190,331 1,399,794
25,790 5,367 59,184 63,814 133,451 32,507 5,401,313 1,427,104
(9,654)(10,389)(50,912)(62,027)(424,049)(33,471)(1,933,229)(1,194,901)
103,452 404 54,774 90,998 1,327,822 49,075 11,658,415 1,631,997
$103,452 $404 $106,258 $123,361 $1,332,322 $50,675 $11,708,545 $1,735,219
ANNUAL BUDGET
CITY OF NEDERLAND
3
CITY OF NEDERLAND
ALL FUNDS SUMMARY
BUDGET FISCAL YEAR 2023-2024
OPERATING FUNDS
Debt Water &SSES Solid Equip.
General Service Sewer Project Waste Replace.
Fund Fund Fund Fund Fund Funds
REVENUES:
Taxes $12,703,000 $1,900,522
License & Permits 131,100
Intergovernmental 260,000
Charges for Service 111,000 5,890,674 1,794,394
Fines & Forfeitures 266,000
Miscellaneous 369,798 5,000 190,038 57,000 10,000
Donations
Transfers-In 475,000 970,000 25,000 545,000
TOTAL 14,315,898 2,875,522 6,080,712 25,000 1,851,394 555,000
APPROPRIATIONS:
General Administration 1,615,355
Fire Department 2,549,335
Police Department 4,861,708 225,000
Public Services 2,292,908 4,665,712 25,000 1,426,394 530,000
Parks & Recreation 886,982
Library 612,047
Other Requirements 579,000
Debt Service 2,875,522
Transfers-Out 2,168,563 1,415,000 425,000
TOTAL 15,565,898 2,875,522 6,080,712 25,000 1,851,394 755,000
CHANGE IN
FUND BALANCE ($1,250,000)$0 $0 $0 $0 ($200,000)
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
$60,000 $850,000 $15,513,522
131,100
18,000 1,786,173 2,064,173
7,796,068
6,000 272,000
1,750 32,000 10,000 50,000 10,000 735,586
65,000 25,000 30,000 120,000
500,000 850,000 3,365,000
19,750 97,000 60,000 25,000 540,000 6,000 1,750,000 1,796,173 29,997,449
707,800 2,323,155
25,000 2,574,335
19,750 6,000 1,078,373 6,190,831
1,750,000 10,690,014
62,800 540,000 1,489,782
97,000 709,047
579,000
2,875,522
4,008,563
19,750 97,000 62,800 25,000 540,000 6,000 1,750,000 1,786,173 31,440,249
$0 $0 ($2,800)$0 $0 $0 $0 $10,000 ($1,442,800)
CITY OF NEDERLAND
5
CONSOLIDATED STATEMENT
FISCAL YEAR 2023-2024
Beginning FY23-24 FY23-24 Ending
Fund Balance Revenue Expenditures Fund Balance
FUND
General Fund $17,620,303 $14,315,898 $15,565,898 $16,370,303
Street Improvement Fund 5,101,250 1,750,000 1,750,000 5,101,250
Water & Sewer Fund 5,110,262 6,080,712 6,080,712 5,110,262
SSES Project Fund 647,786 25,000 25,000 647,786
Solid Waste Fund 3,477,124 1,851,394 1,851,394 3,477,124
Equip. Replacement-General 796,067 185,000 225,000 756,067
Equip. Replacement-W & S 386,069 45,000 205,000 226,069
Equip. Replacement-Solid Waste 772,902 325,000 325,000 772,902
Police Narcotic Fund 87,315 19,750 19,750 87,315
Library Special Fund 46,502 97,000 97,000 46,502
Court Technology Fund 5,426 6,000 6,000 5,426
Hotel/Motel Fund 44,711 60,000 62,800 41,911
Fire Department Special Fund 50,039 25,000 25,000 50,039
Parks & Recreation Spec. Fund 1,618,420 540,000 540,000 1,618,420
MCML Central Dispatch Fund 446,647 1,796,173 1,786,173 456,647
Debt Service Fund 150,362 2,875,522 2,875,522 150,362
$36,361,185 $29,997,449 $31,440,249 $34,918,385
ANNUAL BUDGET
CITY OF NEDERLAND
6
SUMMARY OF EXPENDITURES
ALL FUNDS
FISCAL YEAR 2023-2024
PERSONNEL MATERIALS CONTRACTUAL
SERVICES & SUPPLIES SERVICES CAPITAL TRANSFERS TOTAL
FUND
General Fund $9,987,621 $570,085 $3,177,692 $305,500 $1,525,000 $15,565,898
Street Improvement Fund 0 0 100,000 1,650,000 0 1,750,000
Water & Sewer Fund 2,031,937 721,400 1,912,375 0 1,415,000 6,080,712
SSES Project Fund 0 0 25,000 0 0 25,000
Solid Waste Fund 754,304 245,500 426,590 0 425,000 1,851,394
Equip. Replacement-General 0 0 0 225,000 0 225,000
Equip. Replacement-W & S 0 0 0 205,000 0 205,000
Equip. Replacement-Solid Waste 0 0 0 325,000 0 325,000
Police Narcotic Fund 4,000 6,750 9,000 0 0 19,750
Library Special Fund 0 87,000 10,000 0 0 97,000
Court Technology Fund 0 0 6,000 0 0 6,000
Hotel/Motel Fund 0 0 62,800 0 0 62,800
Fire Department Special Fund 0 13,000 12,000 0 0 25,000
Parks & Recreation Special Fund 0 1,500 63,500 475,000 0 540,000
MCML Central Dispatch Fund 1,269,419 14,550 502,204 0 0 1,786,173
Debt Service Fund 0 0 2,875,522 0 0 2,875,522
$14,047,281 $1,659,785 $9,182,683 $3,185,500 $3,365,000 $31,440,249
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 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
REVENUES
Current Taxes $4,884,900 $5,055,193 $5,100,000
Delinquent Taxes 54,000 (34,842)55,000
Industrial In-Lieu-of Tax Payments 2,644,090 3,422,362 3,100,000
Sales Tax 3,200,000 3,378,934 3,400,000
Taxes P&I 55,000 45,904 58,000
Occupational Taxes & Licenses 6,100 6,748 6,100
Franchise Fees 990,000 303,491 990,000
State Grant Funds 0 33,878 0
Federal Grant-ARPA 0 106,035 0
School Contribution 250,000 152,072 260,000
Inspection Fees 125,000 61,504 125,000
Pool & Recreation Bldg. Fees 96,000 47,337 96,000
Donations 0 12,352 0
Fines & Court Costs 250,000 244,766 260,000
Library Fees 12,000 9,705 12,000
Animal Control Fees 2,500 3,927 3,000
Court Bldg Security Fees 6,000 6,417 6,000
Time Payment Reimbursement Fee 0 6,287 0
Interest Income 20,000 796,919 294,798
Miscellaneous Revenue 75,000 55,808 75,000
Sales of Land 0 5,941,410 0
Transfers In 485,000 237,500 475,000
TOTAL REVENUES 13,155,590 19,893,707 14,315,898
EXPENDITURES
Personnel Services 9,159,162 6,494,781 9,987,621
Materials & Supplies 562,785 326,482 570,085
Contractual Services 2,812,643 2,239,217 3,177,692
Capital Outlay 346,000 185,457 305,500
Transfers Out 275,000 137,500 1,525,000
TOTAL EXPENDITURES 13,155,590 9,383,437 15,565,898
EXCESS (DEFICIT) REVENUES
OVER EXPENDITURES $0 $10,510,270 ($1,250,000)
CITY OF NEDERLAND
9
ANNUAL BUDGET
GENERAL FUND
SUMMARY OF EXPENDITURES
FISCAL YEAR 2023-2024
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
City Council $20,654 $200 $2,500 $0 $0 $23,354
Legal 50 300 88,290 0 0 88,640
City Manager 385,110 4,750 75,400 0 0 465,260
Finance 376,882 4,500 170,200 0 0 551,582
Personnel 272,684 7,210 103,275 0 0 383,169
Civil Service 0 600 3,550 0 0 4,150
City Hall 0 4,200 95,000 0 0 99,200
Police 4,385,474 136,550 972,247 11,000 0 5,505,271
Property Maintenance 23,114 3,975 38,400 0 0 65,489
Emergency Management 0 2,500 69,000 0 0 71,500
Fire 2,180,485 66,800 211,900 0 0 2,459,185
Fire Department Volunteers 650 0 18,000 0 0 18,650
Inspections 233,812 10,200 34,850 0 0 278,862
Code Enforcement 81,267 3,050 27,950 0 0 112,267
Public Works Admin.291,430 9,000 138,300 0 0 438,730
Street Department 757,714 159,300 39,400 275,000 0 1,231,414
Animal Control 131,086 5,700 29,360 0 0 166,146
Parks & Recreation 476,532 111,750 279,200 19,500 0 886,982
Library 370,677 39,500 201,870 0 0 612,047
Other Requirements 0 0 579,000 0 1,525,000 2,104,000
$9,987,621 $570,085 $3,177,692 $305,500 $1,525,000 $15,565,898
CITY OF NEDERLAND
PERSONNEL
SERVICES 64%
MATERIALS &
SUPPLIES 4%
CONTRACTUAL
SERVICES 20%
CAPITAL
OUTLAY 2%
INTERFUND
TRANSFERS 10%
10
ANNUAL BUDGET
CITY COUNCIL
CITY OF NEDERLAND
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
2022-2023 Of June 2023
Adopted
2023-2024
6100 Personnel Services $20,654 $15,461 $20,654
6200 Materials & Supplies 200 659 200
6300 Contractual Services 2,500 100 2,500
6700 Capital Outlay 0 0 0
Total $23,354 $16,220 $23,354
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
12
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:City Council - 01-11-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
Adopted
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $19,120 $14,340 $19,120
Social Security 6126 1,500 1,097 1,500
Worker's Compensation 6128 34 24 34
Total 20,654 15,461 20,654
MATERIALS & SUPPLIES
General Office Supplies 6210 100 436 100
Supplies/Minor Tools & Equipment 6265 100 223 100
Total 200 659 200
CONTRACTUAL SERVICES
Training & Travel 6333 2,500 100 2,500
Total 2,500 100 2,500
TOTALS $23,354 $16,220 $23,354
CITY OF NEDERLAND
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CITY OF NEDERLAND
14
ANNUAL BUDGET
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
2022-2023 Of June 2023
Adopted
2023-2024
6100 Personnel Services $50 $35 $50
6200 Materials & Supplies 300 0 300
6300 Contractual Services 85,440 55,973 88,290
6700 Capital Outlay 0 0 0
Total $85,790 $56,008 $88,640
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
16
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Legal - 01-12-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
Adopted
2023-2024
PERSONNEL SERVICES
Worker's Compensation 6128 $50 $35 $50
Total 50 35 50
MATERIALS & SUPPLIES
Books & Publications 6212 300 0 300
Total 300 0 300
CONTRACTUAL SERVICES
Legal Services 6313 59,030 39,006 61,015
Training & Travel 6333 500 0 500
Court Costs, Jury Fees 6372 400 108 400
City Judge 6374 25,510 16,859 26,375
Total 85,440 55,973 88,290
TOTALS $85,790 $56,008 $88,640
CITY OF NEDERLAND
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CITY OF NEDERLAND
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ANNUAL BUDGET
CITY OF NEDERLAND
CITY MANAGER
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 Adopted 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
2022-2023 Of June 2023
Adopted
2023-2024
6100 Personnel Services $469,496 $280,420 $385,110
6200 Materials & Supplies 4,750 5,222 4,750
6300 Contractual Services 74,510 37,807 75,400
6700 Capital Outlay 0 0 0
Total $548,756 $323,449 $465,260
Schedule of Personnel Number of Number of
Pay Grade Positions
City Manager 132 1
City Clerk 119 1
Total 2
CITY OF NEDERLAND
20
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:City Manager - 01-13-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $366,532 $222,520 $308,659
Longevity 6113 2,352 1,382 1,872
Extra Help 6115 3,000 4,569 3,000
Group Insurance 6121 41,696 20,092 24,179
TMRS 6124 26,772 16,844 23,034
Social Security 6126 28,449 14,530 23,985
Worker's Compensation 6128 695 483 381
Total 469,496 280,420 385,110
MATERIALS & SUPPLIES
General Office Supplies 6210 3,000 2,709 3,000
Books & Publications 6212 750 692 750
Miscellaneous Supplies 6220 1,000 1,821 1,000
Total 4,750 5,222 4,750
CONTRACTUAL SERVICES
Postage & Freight 6332 750 354 750
Training & Travel 6333 5,000 3,374 5,000
Advertising/Publication 6337 11,000 10,340 12,000
Insurance-General 6341 510 125 400
Vehicle & Equipment R & M 6355 250 0 250
Dues & Memberships 6377 11,000 8,864 11,000
Contractual Services 6393 31,000 3,724 31,000
Election Services 6395 15,000 11,026 15,000
Total 74,510 37,807 75,400
TOTALS $548,756 $323,449 $465,260
CITY OF NEDERLAND
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ANNUAL BUDGET
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CITY OF NEDERLAND
22
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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $287,595 $238,351 $376,882
6200 Materials & Supplies 4,500 1,755 4,500
6300 Contractual Services 151,000 110,495 170,200
6700 Capital Outlay 0 0 0
Total $443,095 $350,601 $551,582
Schedule of Personnel Number of Number of
Pay Grade Positions
127 1
112 1
Director of Finance/Assistant City Manager
Accountant
AP/Utility Billing Specialist 112 1
Total 3
CITY OF NEDERLAND
24
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Finance - 01-15-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $224,295 $191,950 $282,683
Longevity 6113 1,540 1,724 1,560
Group Insurance 6121 27,672 15,815 49,465
TMRS 6124 16,390 14,434 21,084
Social Security 6126 17,276 14,135 21,745
Worker's Compensation 6128 422 293 345
Total 287,595 238,351 376,882
MATERIALS & SUPPLIES
General Office Supplies 6210 4,000 1,755 4,000
Books & Publications 6212 500 0 500
Total 4,500 1,755 4,500
CONTRACTUAL SERVICES
Auditing & Accounting 6311 44,000 31,810 48,000
Postage & Freight 6332 1,800 1,272 2,000
Training & Travel 6333 3,000 1,928 3,000
Advertising/Publication 6337 1,000 0 1,000
Insurance-General 6341 400 125 400
Dues & Memberships 6377 800 175 800
Contractual Services 6393 100,000 75,185 115,000
Total 151,000 110,495 170,200
TOTALS $443,095 $350,601 $551,582
CITY OF NEDERLAND
25
ANNUAL BUDGET
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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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $254,176 $183,318 $272,684
6200 Materials & Supplies 7,210 3,021 7,210
6300 Contractual Services 120,125 84,124 103,275
6700 Capital Outlay 0 0 0
Total $381,511 $270,463 $383,169
Schedule of Personnel Number of Number of
Pay Grade Positions
Human Resources Director/Deputy City Manager 125 1
HR Generalist 112 1
Total 2
CITY OF NEDERLAND
28
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Personnel - 01-16-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $197,536 $145,503 $209,178
Overtime 6111 100 0 0
Longevity 6113 1,296 924 1,392
Extra Help 6115 4,700 205 9,000
Group Insurance 6121 20,147 14,549 20,432
TMRS 6124 14,438 10,931 15,619
Social Security 6126 15,578 10,942 16,797
Worker's Compensation 6128 381 264 266
Total 254,176 183,318 272,684
MATERIALS & SUPPLIES
General Office Supplies 6210 3,000 961 3,000
Books & Publications 6212 150 0 150
Foods 6236 560 179 560
Special Program Supplies 6243 3,500 1,881 3,500
Total 7,210 3,021 7,210
CONTRACTUAL SERVICES
Consultant Services 6312 29,500 21,207 31,000
Medical Svcs. and Pre-Employ.6314 15,000 9,165 15,000
Postage & Freight 6332 450 479 450
Training & Travel 6333 3,500 2,598 3,500
Advertising/Publication 6337 1,300 1,393 1,300
Printing & Binding 6338 750 (55)750
Insurance-General 6341 325 124 325
Surety, Fidelity Bonds 6342 3,500 3,095 150
Unemployment Reimbursement 6347 7,000 0 7,000
Dues & Memberships 6377 800 497 800
CITY OF NEDERLAND
29
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Personnel - 01-16-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Contractual Services 6393 45,000 39,085 30,000
Special Programs 6400 13,000 6,536 13,000
Total 120,125 84,124 103,275
TOTALS $381,511 $270,463 $383,169
CITY OF NEDERLAND
30
ANNUAL BUDGET
SUMMARY
General Fund
Civil Service
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 600 0 600
6300 Contractual Services 3,550 1,839 3,550
6700 Capital Outlay 0 0 0
Total $4,150 $1,839 $4,150
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
31
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Civil Service - 01-16-01
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
MATERIALS & SUPPLIES
General Office Supplies 6210 $100 $0 $100
Books & Publications 6212 500 0 500
Total 600 0 600
CONTRACTUAL SERVICES
Consultant Services 6312 900 500 900
Medical Svcs. and Pre-Employ.6314 750 546 750
Reimbursement 6317 50 0 50
Training & Travel 6333 1,500 793 1,500
Advertising/Publication 6337 150 0 150
Dues & Memberships 6377 200 0 200
Total 3,550 1,839 3,550
TOTALS $4,150 $1,839 $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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 4,150 2,544 4,200
6300 Contractual Services 61,000 81,868 95,000
6700 Capital Outlay 0 0 0
Total $65,150 $84,412 $99,200
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
34
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:City Hall - 01-19-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
MATERIALS & SUPPLIES
General Office Supplies 6210 $750 $779 $800
Miscellaneous Supplies 6220 1,000 920 1,000
Foods 6236 400 30 400
Supplies/Minor Tools & Equipment 6265 2,000 815 2,000
Total 4,150 2,544 4,200
CONTRACTUAL SERVICES
Telephone 6331 8,000 10,328 8,000
Insurance-General 6341 22,000 49,610 54,000
Electricity 6348 8,000 3,571 8,500
Natural Gas 6349 2,000 1,978 2,500
Bldg/Structure Improvements 6350 2,000 946 2,000
Fixed Plant & Equipment R & M 6351 7,000 7,243 8,000
Rental Equipment 6366 3,000 2,192 3,000
Janitorial Services 6380 9,000 6,000 9,000
Total 61,000 81,868 95,000
TOTALS $65,150 $84,412 $99,200
CITY OF NEDERLAND
35
ANNUAL BUDGET
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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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $3,870,280 $2,776,210 $4,385,474
6200 Materials & Supplies 135,050 99,353 136,550
6300 Contractual Services 860,183 642,564 972,247
6700 Capital Outlay 11,000 0 11,000
6900 Interfund Transfers 0 0 0
Total $4,876,513 $3,518,127 $5,505,271
Schedule of Personnel Number of Number of
Pay Grade Positions
Chief of Police 127 1
Assistant Police Chief CB 1
Police Lieutenant CB 1
Police Sergeant CB 5
Police Officer CB 25
Court Administrator 108 1
Administrative Secretary 107 1
Department Clerk 106 1
Total 36
CB - Collective Bargaining
CITY OF NEDERLAND
38
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Police - 01-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $2,615,299 $1,901,965 $3,007,053
Overtime 6111 215,000 143,738 225,000
Longevity 6113 14,496 9,424 14,160
Extra Help 6115 52,000 35,338 52,000
Certification Pay 6116 61,910 44,234 62,290
Group Insurance 6121 406,665 282,384 472,330
TMRS 6124 210,954 156,220 245,408
Social Security 6126 226,341 155,953 257,078
Worker's Compensation 6128 67,615 46,954 50,155
Total 3,870,280 2,776,210 4,385,474
MATERIALS & SUPPLIES
General Office Supplies 6210 12,000 10,362 13,000
Books & Publications 6212 750 0 750
Miscellaneous Supplies 6220 7,500 3,264 8,000
Motor Vehicle Fuel 6222 50,000 35,037 53,000
Wearing Apparel 6231 45,000 19,811 42,000
Foods 6236 1,300 467 1,300
Supplies/Minor Tools & Equipment 6265 16,000 28,519 16,000
Safety Equipment 6274 2,500 1,893 2,500
Total 135,050 99,353 136,550
CONTRACTUAL SERVICES
Computer System 6315 12,000 626 10,000
Telephone 6331 9,000 9,745 13,000
Postage & Freight 6332 7,000 725 7,000
CITY OF NEDERLAND
39
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Police - 01-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Training & Travel 6333 15,000 5,353 15,000
Insurance-General 6341 43,802 69,286 78,000
Insurance Motor Equipment 6343 15,000 15,012 15,000
Electricity 6348 20,000 12,352 20,000
Bldg/Structure Improvements 6350 4,000 0 4,000
Fixed Plant & Equipment R & M 6351 6,000 3,261 6,000
Vehicle & Equipment R & M 6355 27,500 32,938 40,000
Rental Equipment 6366 0 0 29,034
Dues & Memberships 6377 2,500 801 2,500
Janitorial Services 6380 5,750 3,816 6,150
Prisoner Costs 6384 25,000 3,982 25,000
Contractual Services 6393 50,000 20,994 56,000
Special Programs 6400 2,000 1,950 2,000
Contribution - Central Dispatch 6406 615,631 461,723 643,563
Total 860,183 642,564 972,247
CAPITAL OUTLAY
Radio & Radar Equipment 6747 11,000 0 11,000
Total 11,000 0 11,000
TOTALS $4,876,513 $3,518,127 $5,505,271
CITY OF NEDERLAND
40
ANNUAL BUDGET
SUMMARY
General Fund
Property Maintenance
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $29,695 $8,727 $23,114
6200 Materials & Supplies 3,975 850 3,975
6300 Contractual Services 32,250 9,630 38,400
6700 Capital Outlay 0 0 0
Total $65,920 $19,207 $65,489
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
41
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Property Maintenance - 01-21-01
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Overtime 6111 $6,000 $7,066 $16,000
Extra Help 6115 20,000 0 4,000
TMRS 6124 500 512 1,186
Social Security 6126 2,295 524 1,530
Worker's Compensation 6128 900 625 398
Total 29,695 8,727 23,114
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 2,500 850 2,500
Motor Vehicle Supplies 6258 225 0 225
Supplies/Minor Tools & Equipment 6265 1,250 0 1,250
Total 3,975 850 3,975
CONTRACTUAL SERVICES
Insurance Motor Equipment 6343 1,500 1,475 1,650
Vehicle & Equipment R & M 6355 750 677 750
Contractual Services 6393 30,000 7,478 36,000
Total 32,250 9,630 38,400
TOTALS $65,920 $19,207 $65,489
CITY OF NEDERLAND
42
ANNUAL BUDGET
SUMMARY
General Fund
Emergency Management
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 2,500 0 2,500
6300 Contractual Services 69,450 21,308 69,000
6700 Capital Outlay 0 0 0
Total $71,950 $21,308 $71,500
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
43
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Emergency Management - 01-21-02
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $2,500 $0 $2,500
Total 2,500 0 2,500
CONTRACTUAL SERVICES
Training & Travel 6333 3,000 2,071 3,000
Insurance-General 6341 1,450 677 1,000
Contractual Services 6393 65,000 18,560 65,000
Total 69,450 21,308 69,000
TOTALS $71,950 $21,308 $71,500
CITY OF NEDERLAND
44
ANNUAL BUDGET
FIRE DEPARTMENT
CITY OF NEDERLAND
The Fire Department serves the community with a combination of paid and volunteer
staff.Our services include, but are not limited to,fire suppression activities,first
responder medical services,technical rescue,fire inspections, plans review, and fire
investigations. Throughout the year,the department conducts fire prevention programs,
station tours,and participates in multiple City-sponsored events.Specialized training has
also prepared the department to respond effectively during natural disasters and during
area emergencies such as hazardous material incidents and mass casualty incidents.
45
ANNUAL BUDGET
SUMMARY
General Fund
Fire Department
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $2,018,420 $1,425,431 $2,180,485
6200 Materials & Supplies 65,650 65,760 66,800
6300 Contractual Services 159,545 149,077 211,900
6700 Capital Outlay 0 0 0
Total $2,243,615 $1,640,268 $2,459,185
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
Fire Chief/Fire Marshal 126 1
Assistant Fire Chief CB 1
Fire Captain CB 3
Fire Fighter CB 13
Total 18
CB - Collective Bargaining
CITY OF NEDERLAND
46
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Fire Department - 01-22-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $1,377,587 $974,769 $1,510,214
Overtime 6111 100,000 84,855 115,000
Longevity 6113 12,960 9,320 13,584
Certification Pay 6116 46,740 23,489 32,760
Group Insurance 6121 209,761 142,818 227,127
TMRS 6124 111,569 81,002 124,055
Social Security 6126 117,603 79,873 127,943
Worker's Compensation 6128 42,200 29,305 29,802
Total 2,018,420 1,425,431 2,180,485
MATERIALS & SUPPLIES
General Office Supplies 6210 2,700 786 2,700
Books & Publications 6212 1,850 1,725 2,400
Miscellaneous Supplies 6220 6,000 3,182 6,000
Motor Vehicle Fuel 6222 15,000 11,753 15,000
Wearing Apparel 6231 10,000 27,773 10,500
Foods 6236 2,400 1,542 2,500
Signs & Markers 6240 500 137 500
Special Program Supplies 6243 1,200 239 1,200
Motor Vehicle Supplies 6258 1,000 421 1,000
Supplies/Minor Tools & Equipment 6265 25,000 18,202 25,000
Total 65,650 65,760 66,800
CITY OF NEDERLAND
47
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Fire Department - 01-22-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Laboratory Testing 6324 500 0 500
Telephone 6331 7,000 3,712 7,000
Postage & Freight 6332 200 34 200
Training & Travel 6333 15,000 6,752 15,000
Insurance-General 6341 27,570 55,942 64,000
Insurance Motor Equipment 6343 15,575 18,142 20,200
Electricity 6348 14,000 8,623 14,000
Natural Gas 6349 3,000 1,869 3,000
Bldg/Structure Improvements 6350 10,000 3,756 10,000
Fixed Plant & Equipment R & M 6351 6,000 5,585 6,000
Vehicle & Equipment R & M 6355 50,000 36,748 60,000
Rental Equipment 6366 4,000 4,059 4,800
Dues & Memberships 6377 1,700 815 1,700
Janitorial Services 6380 4,000 2,664 4,500
Contractual Services 6393 1,000 376 1,000
Total 159,545 149,077 211,900
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 0 0
Total 0 0 0
TOTALS $2,243,615 $1,640,268 $2,459,185
CITY OF NEDERLAND
48
ANNUAL BUDGET
SUMMARY
General Fund
Fire Department Volunteers
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $650 $451 $650
6200 Materials & Supplies 0 0 0
6300 Contractual Services 18,000 2,535 18,000
6700 Capital Outlay 0 0 0
Total $18,650 $2,986 $18,650
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
49
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Fire Department Volunteers- 01-22-01
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Worker's Compensation 6128 $650 $451 $650
Total 650 451 650
CONTRACTUAL SERVICES
Volunteer Promotional Services 6385 4,800 2,535 4,800
Contractual Services 6393 13,200 0 13,200
Total 18,000 2,535 18,000
TOTALS $18,650 $2,986 $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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $221,481 $156,834 $233,812
6200 Materials & Supplies 10,200 3,300 10,200
6300 Contractual Services 35,200 13,136 34,850
6700 Capital Outlay 0 0 0
Total $266,881 $173,270 $278,862
Schedule of Personnel Number of Number of
Pay Grade Positions
Chief Building Official 121 1
Administrative Secretary 107 1
Total 2
CITY OF NEDERLAND
52
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Inspections - 01-24-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $163,491 $119,751 $174,153
Overtime 6111 500 0 500
Longevity 6113 1,488 1,104 1,584
Extra Help 6115 10,000 2,790 10,000
Group Insurance 6121 19,992 14,511 19,893
TMRS 6124 12,010 9,024 13,035
Social Security 6126 13,424 9,254 14,247
Worker's Compensation 6128 576 400 400
Total 221,481 156,834 233,812
MATERIALS & SUPPLIES
General Office Supplies 6210 5,000 1,259 5,000
Books & Publications 6212 1,500 0 1,500
Motor Vehicle Fuel 6222 1,200 574 1,200
Motor Vehicle Supplies 6258 500 14 500
Equipment Maint. & Repair 6270 2,000 1,453 2,000
Total 10,200 3,300 10,200
CONTRACTUAL SERVICES
Reimbursement 6317 750 300 750
Telephone 6331 3,000 791 3,000
Postage & Freight 6332 750 191 750
Training & Travel 6333 2,500 205 2,500
Insurance-General 6341 1,850 1,017 1,500
Insurance Motor Equipment 6343 550 444 550
Electricity 6348 3,000 1,812 3,000
Dues & Memberships 6377 800 573 800
CITY OF NEDERLAND
53
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Inspections - 01-24-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Janitorial Services 6380 6,000 4,000 6,000
Contractual Services 6393 16,000 3,803 16,000
Total 35,200 13,136 34,850
TOTALS $266,881 $173,270 $278,862
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 parked on property, illegal dumping, 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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $79,109 $56,496 $81,267
6200 Materials & Supplies 3,050 1,400 3,050
6300 Contractual Services 29,780 17,662 27,950
6700 Capital Outlay 0 0 0
Total $111,939 $75,558 $112,267
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: 2023-2024
DEPARTMENT:Code Enforcement - 01-25-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $60,141 $42,787 $62,241
Overtime 6111 100 0 100
Longevity 6113 432 316 480
Group Insurance 6121 9,151 6,653 8,818
TMRS 6124 4,403 3,220 4,660
Social Security 6126 4,641 3,353 4,806
Worker's Compensation 6128 241 167 162
Total 79,109 56,496 81,267
MATERIALS & SUPPLIES
General Office Supplies 6210 2,200 1,106 2,200
Motor Vehicle Fuel 6222 750 294 750
Motor Vehicle Supplies 6258 100 0 100
Total 3,050 1,400 3,050
CONTRACTUAL SERVICES
Recording Fees 6318 3,250 1,498 3,250
Telephone 6331 2,000 243 1,000
Postage & Freight 6332 1,000 747 1,000
Training & Travel 6333 1,200 335 1,200
Insurance-General 6341 2,580 8,873 2,700
Insurance Motor Equipment 6343 500 382 500
Vehicle & Equipment R & M 6355 250 311 300
Contractual Services 6393 19,000 5,273 18,000
Total 29,780 17,662 27,950
TOTALS $111,939 $75,558 $112,267
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,Animal Control,
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.
ANNUAL BUDGET
SUMMARY
General Fund
Public Works Administration
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $282,348 $205,164 $291,430
6200 Materials & Supplies 8,600 4,557 9,000
6300 Contractual Services 101,475 104,052 138,300
6700 Capital Outlay 0 0 0
Total $392,423 $313,773 $438,730
Schedule of Personnel Number of Number of
Pay Grade Positions
Public Works Director 127 1
Administrative Secretary 107 1
Total 2
CITY OF NEDERLAND
60
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Public Works Administration - 01-30-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $211,460 $155,470 $218,785
Overtime 6111 150 0 150
Longevity 6113 1,680 1,208 1,776
Group Insurance 6121 36,862 25,494 37,203
TMRS 6124 15,480 11,703 16,364
Social Security 6126 16,317 11,012 16,884
Worker's Compensation 6128 399 277 268
Total 282,348 205,164 291,430
MATERIALS & SUPPLIES
General Office Supplies 6210 3,500 2,084 3,250
Books & Publications 6212 150 0 150
Miscellaneous Supplies 6220 1,250 940 1,600
Motor Vehicle Fuel 6222 3,000 1,136 3,000
Foods 6236 400 322 700
Safety Equipment 6274 300 75 300
Total 8,600 4,557 9,000
CONTRACTUAL SERVICES
Telephone 6331 7,000 4,020 7,000
Postage & Freight 6332 400 69 400
Training & Travel 6333 2,000 170 2,000
Insurance-General 6341 40,000 61,775 68,000
Insurance Motor Equipment 6343 675 482 600
Electricity 6348 17,000 7,765 17,000
CITY OF NEDERLAND
61
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Public Works Administration - 01-30-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Natural Gas 6349 4,800 4,073 5,200
Fixed Plant & Equipment R & M 6351 2,000 444 2,000
Vehicle & Equipment R & M 6355 0 445 0
Rental Equipment 6366 1,200 0 1,200
Dues & Memberships 6377 900 185 900
Contractual Services 6393 3,500 14,830 14,000
Storm Water Permitting 6394 22,000 9,794 20,000
Total 101,475 104,052 138,300
TOTALS $392,423 $313,773 $438,730
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.
ANNUAL BUDGET
SUMMARY
General Fund
Street Department
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $749,076 $516,208 $757,714
6200 Materials & Supplies 159,300 51,612 159,300
6300 Contractual Services 43,150 33,102 39,400
6700 Capital Outlay 275,000 139,834 275,000
Total $1,226,526 $740,756 $1,231,414
Schedule of Personnel Number of Number of
Pay Grade Positions
Street and City Shop Supervisor 115 1
Heavy Equipment Operator 109 2
Maintenance Worker 106 6
Total 9
CITY OF NEDERLAND
64
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Street Department - 01-31-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $527,442 $361,389 $548,954
Overtime 6111 22,000 19,164 22,000
Longevity 6113 6,864 4,896 7,296
Group Insurance 6121 90,577 59,235 79,293
TMRS 6124 40,374 28,701 42,892
Social Security 6126 42,557 29,447 44,236
Worker's Compensation 6128 19,262 13,376 13,043
Total 749,076 516,208 757,714
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 30,000 12,784 30,000
Wearing Apparel 6231 3,000 1,094 3,000
Street & Bridge Supplies 6246 105,000 25,062 105,000
Chemicals & Insecticides 6256 500 0 500
Motor Vehicle Supplies 6258 10,000 10,347 10,000
Supplies/Minor Tools & Equipment 6265 9,800 1,743 9,800
Safety Equipment 6274 1,000 582 1,000
Total 159,300 51,612 159,300
CONTRACTUAL SERVICES
Training & Travel 6333 0 0 0
Insurance-General 6341 4,950 3,049 3,800
Insurance Motor Equipment 6343 10,600 10,680 8,000
Traffic Lights 6354 8,000 1,004 8,000
Vehicle & Equipment R & M 6355 6,000 3,907 6,000
Street Striping 6357 4,000 0 4,000
CITY OF NEDERLAND
65
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Street Department - 01-31-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Rental Equipment 6366 8,000 1,650 8,000
Contractual Services 6393 1,600 12,812 1,600
Total 43,150 33,102 39,400
CAPITAL OUTLAY
Street Improvements 6730 275,000 139,834 275,000
Total 275,000 139,834 275,000
TOTALS $1,226,526 $740,756 $1,231,414
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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $124,290 $97,316 $131,086
6200 Materials & Supplies 5,500 3,700 5,700
6300 Contractual Services 25,060 18,353 29,360
6700 Capital Outlay 0 0 0
Total $154,850 $119,369 $166,146
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: 2023-2024
DEPARTMENT:Animal Control - 01-34-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $58,269 $43,503 $60,570
Overtime 6111 32,000 28,497 36,000
Longevity 6113 1,344 972 1,392
Certification Pay 6116 1,800 1,290 1,800
Group Insurance 6121 14,215 10,310 14,393
TMRS 6124 6,780 5,524 7,400
Social Security 6126 7,146 5,320 7,632
Worker's Compensation 6128 2,736 1,900 1,899
Total 124,290 97,316 131,086
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 2,000 1,348 2,200
Wearing Apparel 6231 500 390 500
Motor Vehicle Supplies 6258 1,500 504 1,500
Supplies/Minor Tools & Equipment 6265 1,500 1,458 1,500
Total 5,500 3,700 5,700
CONTRACTUAL SERVICES
Telephone 6331 930 433 930
Training & Travel 6333 900 250 900
Insurance-General 6341 1,200 2,013 2,500
Insurance Motor Equipment 6343 530 475 530
Electricity 6348 3,000 2,303 3,000
CITY OF NEDERLAND
69
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Animal Control - 01-34-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 1,500 0 1,500
Support of Animal Shelter 6391 17,000 12,879 20,000
Total 25,060 18,353 29,360
TOTALS $154,850 $119,369 $166,146
CITY OF NEDERLAND
70
ANNUAL BUDGET
PARKS AND RECREATION DEPARTMENT
CITY OF NEDERLAND
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 six public parks,a 305,000 gallon
swimming pool with amusement slide and mushroom water feature and sprays,a softball
field,tennis courts,a soccer field,open play fields,an outdoor fitness feature,playground
at three parks,picnic shelters and related equipment.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,Christmas on the Avenue,Monsters in the Park in the fall,the July 4th
Independence Day celebration,Trash Bash,Veterans Day Celebration,and Memorial Day
ceremony,in addition to small programs in the Recreation Center.Maintenance
responsibilities include mowing,trimming,weed control,landscaping,and beautification
in all parks and around some city buildings.The Department is aided by a City Council-
appointed advisory board -- the Parks and Recreation Board that was established in 2009.
ANNUAL BUDGET
SUMMARY
General Fund
Parks & Recreation
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $394,370 $277,970 $476,532
6200 Materials & Supplies 107,750 58,911 111,750
6300 Contractual Services 213,805 203,410 279,200
6700 Capital Outlay 10,000 40,234 19,500
Total $725,925 $580,525 $886,982
Schedule of Personnel Number of Number of
Pay Grade Positions
Parks & Recreation Director 117 1
Recreation/Aquatic Assistant 107 1
Maintenance Worker 106 3
Total 5
CITY OF NEDERLAND
72
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Parks & Recreation - 01-51-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $229,858 $165,215 $287,193
Overtime 6111 22,000 13,432 22,000
Longevity 6113 1,152 756 1,344
Extra Help 6115 50,000 31,785 50,000
Group Insurance 6121 44,844 34,045 61,573
TMRS 6124 18,362 13,506 22,999
Social Security 6126 23,180 15,777 27,581
Worker's Compensation 6128 4,974 3,454 3,842
Total 394,370 277,970 476,532
MATERIALS & SUPPLIES
General Office Supplies 6210 2,500 994 2,500
Miscellaneous Supplies 6220 1,500 1,269 1,500
Motor Vehicle Fuel 6222 4,000 1,118 4,000
Wearing Apparel 6231 1,000 251 1,000
Foods 6236 10,500 2,667 10,500
Special Program Supplies 6243 7,500 4,175 7,500
Chemicals & Insecticides 6256 48,000 18,351 50,000
Motor Vehicle Supplies 6258 1,000 48 1,000
Supplies/Minor Tools & Equipment 6265 25,000 25,034 26,000
Equipment Maint. & Repair 6270 5,000 4,866 6,000
Safety Equipment 6274 1,750 138 1,750
Total 107,750 58,911 111,750
CITY OF NEDERLAND
73
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Parks & Recreation - 01-51-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Telephone 6331 4,000 2,587 4,000
Postage & Freight 6332 200 1 200
Training & Travel 6333 4,500 1,040 4,500
Advertising/Publication 6337 750 935 750
Insurance-General 6341 45,405 83,349 94,000
Insurance Motor Equipment 6343 2,200 1,969 2,000
Electricity 6348 42,000 27,998 42,000
Bldg/Structure Improvements 6350 10,000 8,343 10,000
Fixed Plant & Equipment R & M 6351 8,000 2,515 8,000
Rental Equipment 6366 3,000 0 3,000
Dues & Memberships 6377 750 265 750
Contractual Services 6393 93,000 74,408 110,000
Total 213,805 203,410 279,200
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 10,000 32,649 19,500
Miscellaneous Equipment 6744 0 7,585 0
Total 10,000 40,234 19,500
TOTALS $725,925 $580,525 $886,982
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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $357,472 $256,389 $370,677
6200 Materials & Supplies 39,500 23,838 39,500
6300 Contractual Services 155,620 160,036 201,870
6700 Capital Outlay 50,000 5,389 0
Total $602,592 $445,652 $612,047
Schedule of Personnel Number of Number of Number of
Positions Pay Grade Positions
Director of Library Services 120 1
Library Assistant 105 3
Total 4
CITY OF NEDERLAND
76
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Library - 01-55-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $237,418 $171,249 $249,482
Overtime 6111 250 0 250
Longevity 6113 2,208 1,588 2,400
Extra Help 6115 33,000 22,606 33,000
Group Insurance 6121 44,882 32,593 44,080
TMRS 6124 17,409 12,898 18,702
Social Security 6126 20,875 14,462 21,813
Worker's Compensation 6128 1,430 993 950
Total 357,472 256,389 370,677
MATERIALS & SUPPLIES
General Office Supplies 6210 6,500 4,371 6,500
Books & Publications 6212 26,500 17,098 26,500
Miscellaneous Supplies 6220 2,500 1,663 2,500
Special Program Supplies 6243 500 266 500
Supplies/Minor Tools & Equipment 6265 3,500 440 3,500
Total 39,500 23,838 39,500
CONTRACTUAL SERVICES
Telephone 6331 3,800 2,143 3,800
Postage & Freight 6332 2,000 2,000 3,500
Training & Travel 6333 500 386 500
Printing & Binding 6338 1,300 0 1,300
Insurance-General 6341 48,500 85,816 95,000
Electricity 6348 18,000 9,813 18,000
Natural Gas 6349 1,600 1,110 1,600
Bldg/Structure Improvements 6350 8,000 1,899 8,000
CITY OF NEDERLAND
77
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Library - 01-55-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 2,500 1,503 2,100
Rental Equipment 6366 2,100 1,963 3,000
Dues & Memberships 6377 400 90 550
Janitorial Services 6380 13,020 8,680 13,020
Contractual Services 6393 52,400 43,751 50,000
Special Programs 6400 1,500 882 1,500
Total 155,620 160,036 201,870
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 50,000 5,389 0
Total 50,000 5,389 0
TOTALS $602,592 $445,652 $612,047
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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 571,000 492,146 579,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 275,000 137,500 1,525,000
Total $846,000 $629,646 $2,104,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
80
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2023-2024
DEPARTMENT:Other Requirements - 01-90-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Computer System 6315 $151,000 $118,822 $152,000
Retiree Insurance 6326 25,000 26,077 25,000
Retiree Accrued Compensation 6336 40,000 0 25,000
Street Lights 6365 198,000 103,932 198,000
Senior Citizen Center 6371 54,000 45,321 56,000
Contractual Services 6393 25,000 120 25,000
Special Programs 6400 20,000 20,250 45,000
ARPA-Non Profit Grant Program 6402 0 156,035 0
Contingency 6406 25,000 21,589 20,000
Vacation Buy Back 6409 23,000 0 23,000
Preventative Care Reimbursement 6411 10,000 0 10,000
Total 571,000 492,146 579,000
INTERFUND TRANSFERS
Transfer to Parks Special Fund 6904 100,000 50,000 500,000
Transfer to Equipment Replacement 6908 175,000 87,500 175,000
Transfer to Street Improvement 6939 0 0 850,000
Total 275,000 137,500 1,525,000
TOTALS $846,000 $629,646 $2,104,000
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 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
FUND BALANCE - October 1 $5,101,250 $3,978,989 $5,101,250
REVENUES
Sales Tax 800,000 844,733 850,000
Interest Income 2,500 156,763 50,000
Transfer In 0 0 850,000
TOTAL REVENUES 802,500 1,001,496 1,750,000
EXPENDITURES
Contractual Services 0 99,937 100,000
Capital Outlay 802,500 559,517 1,650,000
TOTAL EXPENDITURES 802,500 659,454 1,750,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 342,042 0
FUND BALANCE - Sept. 30 $5,101,250 $4,321,031 $5,101,250
CITY OF NEDERLAND
84
ANNUAL BUDGET
SUMMARY
Street Improvement Fund
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 99,937 100,000
6700 Capital Outlay 802,500 559,517 1,650,000
Total $802,500 $659,454 $1,750,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
85
ANNUAL BUDGET
FUND:Street Improvement Fund FISCAL YEAR: 2023-2024
DEPARTMENT:Street Improvement Fund 39-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
Contractual Services
Engineering Fees 6310 $0 $98,125 $100,000
Advertising/Publications 6337 0 1,812 0
Total 0 99,937 100,000
CAPITAL OUTLAY
Street Improvements 6730 802,500 559,517 1,650,000
Total 802,500 559,517 1,650,000
TOTALS $802,500 $659,454 $1,750,000
CITY OF NEDERLAND
86
ANNUAL BUDGET
WATER & SEWER FUND
CITY OF NEDERLAND
ANNUAL BUDGET
WATER & SEWER FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
REVENUES
Water Service $2,409,709 $1,704,042 $2,500,000
Sewer Service 2,881,000 2,011,325 2,962,674
W&S Line Maintenance Fee 238,000 166,439 238,000
Tapping Fees 42,000 27,725 42,000
State Grant Funds 0 0 0
Federal Emergency Mgmt Funds 0 202,118 0
Interest Income 5,000 190,501 160,000
Misc. Income 30,038 24,651 30,038
Penalties & Interest 144,160 122,599 148,000
TOTAL REVENUES 5,749,907 4,449,400 6,080,712
EXPENSES
Personnel Services 2,111,094 1,470,790 2,031,937
Materials & Supplies 638,500 573,201 721,400
Contractual Services 1,554,575 1,490,060 1,912,375
Capital Outlay 10,000 68,948 0
Transfers Out 1,435,738 717,869 1,415,000
TOTAL EXPENSES 5,749,907 4,320,868 6,080,712
EXCESS (DEFICIT) REVENUES
OVER EXPENSES $0 $128,532 $0
CITY OF NEDERLAND
87
ANNUAL BUDGET
WATER & SEWER FUND
SUMMARY OF EXPENSES
FISCAL YEAR 2023-2024
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
Water Treatment $635,766 $343,000 $849,975 $0 $0 $1,828,741
Billing & Collections 285,189 133,600 135,925 0 0 554,714
Wastewater Treatment 353,574 79,850 836,400 0 0 1,269,824
Water & Sewer Distribution 757,408 164,950 20,075 0 0 942,433
Other Requirements 0 0 70,000 0 1,415,000 1,485,000
$2,031,937 $721,400 $1,912,375 $0 $1,415,000 $6,080,712
CITY OF NEDERLAND
PERSONNEL SERVICES
33.4%
MATERIALS &
SUPPLIES
11.9%CONTRACTUAL
SERVICES
31.4%
CAPITAL OUTLAY
0.0%
INTERFUND
TRANSFERS
23.3%
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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $650,285 $504,403 $635,766
6200 Materials & Supplies 326,550 258,305 343,000
6300 Contractual Services 667,275 644,690 849,975
6700 Capital Outlay 0 11,375 0
Total $1,644,110 $1,418,773 $1,828,741
Schedule of Personnel Number of Number of
Pay Grade Positions
Treatment Plant Supervisor 115 1
Plant Operator 110 5
Total 6
CITY OF NEDERLAND
90
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2023-2024
DEPARTMENT:Water Treatment - 50-60-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $418,184 $313,149 $405,804
Overtime 6111 60,000 71,770 70,000
Longevity 6113 4,608 1,848 2,064
Certification Pay 6116 7,020 5,333 6,930
Group Insurance 6121 77,403 47,320 71,463
TMRS 6124 35,548 29,264 35,960
Social Security 6126 37,471 28,739 37,087
Worker's Compensation 6128 10,051 6,980 6,458
Total 650,285 504,403 635,766
MATERIALS & SUPPLIES
General Office Supplies 6210 150 354 1,000
Motor Vehicle Fuel 6222 3,000 1,000 2,000
Wearing Apparel 6231 2,500 0 2,500
Chemicals & Insecticides 6256 310,000 250,116 325,000
Motor Vehicle Supplies 6258 1,500 403 1,500
Supplies/Minor Tools & Equipment 6265 9,000 6,432 10,000
Safety Equipment 6274 400 0 1,000
Total 326,550 258,305 343,000
CONTRACTUAL SERVICES
Health Inspection Fees 6323 22,700 22,300 23,000
Laboratory Testing 6324 26,000 12,233 26,000
Telephone 6331 2,000 1,261 2,200
Postage & Freight 6332 0 24 0
Training & Travel 6333 3,000 2,135 4,000
Insurance-General 6341 168,800 315,800 350,000
Insurance Motor Equipment 6343 1,275 1,142 1,275
CITY OF NEDERLAND
91
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2023-2024
DEPARTMENT:Water Treatment - 50-60-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Electricity 6348 115,000 84,709 120,000
Natural Gas 6349 1,500 997 1,500
Fixed Plant & Equipment R & M 6351 60,000 10,835 55,000
Vehicle & Equipment R & M 6355 1,000 0 1,000
Rental Equipment 6366 1,000 0 1,000
Contractual Services 6393 0 0 0
Untreated Water 6404 265,000 193,254 265,000
Total 667,275 644,690 849,975
CAPITAL OUTLAY
Plant Equipment 6740 0 11,375 0
Total 0 11,375 0
TOTALS $1,644,110 $1,418,773 $1,828,741
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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $356,701 $261,330 $285,189
6200 Materials & Supplies 93,600 115,244 133,600
6300 Contractual Services 134,250 86,416 135,925
6700 Capital Outlay 0 8,500 0
Total $584,551 $471,490 $554,714
Schedule of Personnel Number of Number of
Pay Grade Positions
Payroll Technician 108 1
Departmental Clerk 106 1
Meter Reader 106 2
Total 4
CITY OF NEDERLAND
94
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2023-2024
DEPARTMENT:Billing & Collections - 50-61-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $255,432 $187,942 $203,320
Overtime 6111 2,000 2,312 2,500
Longevity 6113 2,496 1,828 864
Extra Help 6115 0 0 0
Group Insurance 6121 55,360 39,098 45,836
TMRS 6124 18,864 14,331 15,331
Social Security 6126 19,885 13,969 15,811
Worker's Compensation 6128 2,664 1,850 1,527
Total 356,701 261,330 285,189
MATERIALS & SUPPLIES
General Office Supplies 6210 6,600 5,707 6,600
Motor Vehicle Fuel 6222 5,000 2,739 5,000
Wearing Apparel 6231 800 203 800
Motor Vehicle Supplies 6258 400 0 400
Supplies/Minor Tools & Equipment 6265 800 700 800
Water Meter & Boxes 6275 80,000 105,895 120,000
Total 93,600 115,244 133,600
CONTRACTUAL SERVICES
Telephone 6331 2,500 1,183 2,500
Postage & Freight 6332 28,000 25,348 29,000
Training & Travel 6333 3,000 925 3,000
Insurance-General 6341 6,325 3,497 4,000
Insurance Motor Equipment 6343 925 831 925
CITY OF NEDERLAND
95
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2023-2024
DEPARTMENT:Billing & Collections - 50-61-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 1,500 543 1,500
Contractual Services 6393 92,000 54,089 95,000
Total 134,250 86,416 135,925
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 8,500 0
Total 0 8,500 0
TOTALS $584,551 $471,490 $554,714
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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $337,568 $230,068 $353,574
6200 Materials & Supplies 69,600 52,021 79,850
6300 Contractual Services 661,050 700,625 836,400
6700 Capital Outlay 10,000 (3,797)0
Total $1,078,218 $978,917 $1,269,824
Schedule of Personnel Number of Number of
Pay Grade Positions
Treatment Plant Supervisor 115 1
Plant Operator 110 2
WWT Plant Facility Worker 104 1
Total 4
CITY OF NEDERLAND
98
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2023-2024
DEPARTMENT:Wastewater Treatment - 50-62-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $223,838 $160,473 $248,529
Overtime 6111 16,000 3,834 12,000
Longevity 6113 624 428 768
Certification Pay 6116 2,745 1,719 2,880
Group Insurance 6121 53,114 36,105 46,073
TMRS 6124 17,651 12,346 19,595
Social Security 6126 18,605 11,697 20,210
Worker's Compensation 6128 4,991 3,466 3,519
Total 337,568 230,068 353,574
MATERIALS & SUPPLIES
General Office Supplies 6210 1,000 558 1,500
Motor Vehicle Fuel 6222 10,000 8,432 11,500
Wearing Apparel 6231 1,750 464 2,000
Foods 6236 100 0 100
Chemicals & Insecticides 6256 50,000 38,004 58,000
Motor Vehicle Supplies 6258 750 431 750
Supplies/Minor Tools & Equipment 6265 5,000 3,858 5,000
Safety Equipment 6274 1,000 274 1,000
Total 69,600 52,021 79,850
CONTRACTUAL SERVICES
Permitting Fees 6323 32,000 32,326 34,000
Laboratory Testing 6324 56,000 37,013 56,000
Training & Travel 6333 1,500 1,221 2,500
Insurance-General 6341 201,050 352,594 390,000
Insurance Motor Equipment 6343 5,500 4,721 5,400
Electricity 6348 245,000 179,995 245,000
CITY OF NEDERLAND
99
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2023-2024
DEPARTMENT:Wastewater Treatment - 50-62-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Natural Gas 6349 7,000 3,739 8,000
Fixed Plant & Equipment R & M 6351 60,000 53,547 40,000
Vehicle & Equipment R & M 6355 7,500 5,763 7,500
Rental Equipment 6366 1,000 0 1,000
Contractual Services 6393 7,000 0 7,000
Sludge Management 6399 37,500 29,706 40,000
Total 661,050 700,625 836,400
CAPITAL OUTLAY
Plant Equipment 6740 10,000 17,086 0
Motor Vehicles 6742 0 6,267 0
Miscellaneous Equipment 6744 0 (27,150)0
Total 10,000 (3,797)0
TOTALS $1,078,218 $978,917 $1,269,824
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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $766,540 $474,989 $757,408
6200 Materials & Supplies 148,750 147,631 164,950
6300 Contractual Services 17,000 19,917 20,075
6700 Capital Outlay 0 52,870 0
Total $932,290 $695,407 $942,433
Schedule of Personnel Number of Number of
Pay Grade Positions
Water Operations Supervisor 115 1
Heavy Equipment Operator 109 2
Maintenance Worker 106 6
Total 9
CITY OF NEDERLAND
102
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2023-2024
DEPARTMENT:Water & Sewer Distribution - 50-63-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $503,391 $300,976 $497,694
Overtime 6111 55,000 49,526 60,000
Longevity 6113 4,944 2,004 3,120
Certification Pay 6116 4,320 2,215 3,420
Group Insurance 6121 101,740 59,923 100,642
TMRS 6124 41,571 26,293 41,852
Social Security 6126 43,820 25,890 43,164
Worker's Compensation 6128 11,754 8,162 7,516
Total 766,540 474,989 757,408
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 17,000 11,850 18,000
Wearing Apparel 6231 3,750 973 3,750
Water & Sewer Mains 6247 110,000 121,375 125,000
Motor Vehicle Supplies 6258 8,000 8,213 8,500
Supplies/Minor Tools & Equipment 6265 8,000 4,260 7,500
Equipment Maint. & Repair 6270 1,000 0 1,000
Safety Equipment 6274 1,000 960 1,200
Total 148,750 147,631 164,950
CONTRACTUAL SERVICES
Computer System 6315 450 400 450
Training & Travel 6333 3,000 5,301 4,500
Insurance-General 6341 850 560 625
Insurance Motor Equipment 6343 7,500 6,747 7,500
Vehicle & Equipment R & M 6355 4,000 6,909 6,000
Rental Equipment 6366 1,200 0 1,000
Total 17,000 19,917 20,075
CITY OF NEDERLAND
103
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2023-2024
DEPARTMENT:Water & Sewer Distribution - 50-63-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CAPITAL OUTLAY
Water Distribution Lines 6755 0 52,870 0
Total 0 52,870 0
TOTALS $932,290 $695,407 $942,433
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
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 75,000 38,412 70,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 1,435,738 717,869 1,415,000
Total $1,510,738 $756,281 $1,485,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
106
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2023-2024
DEPARTMENT:Other Requirements - 50-90-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Computer System 6315 $10,000 $21,212 $15,000
Retiree Insurance/Benefits 6326 18,000 17,200 12,000
Retiree Accrued Compensation 6336 12,000 0 8,000
Contingency 6406 10,000 0 10,000
Vacation Buy Back 6409 20,000 0 20,000
Preventative Care Reimbursement 6411 5,000 0 5,000
Total 75,000 38,412 70,000
INTERFUND TRANSFERS
Transfer to General Fund 6902 375,000 187,500 375,000
Transfer to Debt Service Fund 6905 965,738 482,869 970,000
Transfer to Equipment Replacement 6908 45,000 22,500 45,000
Transfer to SSES Project 6937 50,000 25,000 25,000
1,435,738 717,869 1,415,000
TOTALS $1,510,738 $756,281 $1,485,000
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.
ANNUAL BUDGET
SSES PROJECT FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
FUND BALANCE - October 1 $647,786 $593,823 $647,786
REVENUES
Interest Income 0 19,551 0
Transfers In 50,000 25,000 25,000
TOTAL REVENUES 50,000 44,551 25,000
EXPENDITURES
Contractual Services 50,000 0 25,000
TOTAL EXPENDITURES 50,000 0 25,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 44,551 0
FUND BALANCE - Sept. 30 $647,786 $638,374 $647,786
CITY OF NEDERLAND
110
ANNUAL BUDGET
SUMMARY
SSES Project Fund
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 50,000 0 25,000
6700 Capital Outlay 0 0 0
Total $50,000 $0 $25,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
111
ANNUAL BUDGET
FUND:SSES Project Fund FISCAL YEAR: 2023-2024
DEPARTMENT:SSES Project 53-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Contractual Services 6393 $50,000 $0 $25,000
Total 50,000 0 25,000
TOTALS $50,000 $0 $25,000
CITY OF NEDERLAND
112
ANNUAL BUDGET
SOLID WASTE FUND
CITY OF NEDERLAND
ANNUAL BUDGET
SOLID WASTE FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
REVENUES
Solid Waste Service $1,755,000 $1,260,671 $1,794,394
Garbage Bags 6,000 4,904 6,000
Federal Emergency Mangement Funds 0 0 0
Interest Income 3,060 95,316 50,000
Miscellaneous Income 1,000 1,055 1,000
TOTAL REVENUES 1,765,060 1,361,946 1,851,394
EXPENSES
Personnel Services 721,970 491,918 754,304
Materials & Supplies 235,800 174,820 245,500
Contractual Services 407,290 233,864 426,590
Transfers Out 400,000 200,000 425,000
1,765,060 1,100,602 1,851,394
EXCESS (DEFICIT) REVENUES
OVER EXPENSES $0 $261,344 $0
CITY OF NEDERLAND
113
ANNUAL BUDGET
SOLID WASTE FUND
SUMMARY OF EXPENDITURES
FISCAL YEAR 2023-2024
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
Solid Waste $754,304 $245,500 $412,590 $0 $0 $1,412,394
Other Requirements 0 0 14,000 0 425,000 439,000
$754,304 $245,500 $426,590 $0 $425,000 $1,851,394
CITY OF NEDERLAND
PERSONNEL SERVICES
41%
MATERIALS & SUPPLIES
13%
CONTRACTUAL
SERVICES
23%
CAPITAL OUTLAY
0%
INTERFUND TRANSFERS
23%
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).
ANNUAL BUDGET
SUMMARY
Solid Waste Fund
Solid Waste
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $721,970 $491,918 $754,304
6200 Materials & Supplies 235,800 174,820 245,500
6300 Contractual Services 393,290 233,864 412,590
6700 Capital Outlay 0 16,018 0
Total $1,351,060 $916,620 $1,412,394
Schedule of Personnel Number of Number of
Pay Grade Positions
Solid Waste/Animal Control Supervisor 115 1
Equipment Mechanic 109 1
Sanitation Driver 106 7
Total 9
CITY OF NEDERLAND
116
ANNUAL BUDGET
FUND:Solid Waste FISCAL YEAR: 2023-2024
DEPARTMENT:Solid Waste - 52-33-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $501,053 $349,270 $539,286
Overtime 6111 18,000 6,245 18,000
Longevity 6113 3,792 1,608 2,784
Group Insurance 6121 105,295 71,182 98,847
TMRS 6124 38,000 26,555 41,543
Social Security 6126 40,000 26,065 42,845
Worker's Compensation 6128 15,830 10,993 10,999
Total 721,970 491,918 754,304
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 4,300 4,093 6,000
Motor Vehicle Fuel 6222 90,000 64,429 90,000
Wearing Apparel 6231 2,750 1,347 2,750
Garbage Bags 6242 5,750 2,023 5,750
Motor Vehicle Supplies 6258 85,000 56,714 90,000
Garbage Containers 6264 42,000 41,590 45,000
Supplies/Minor Tools & Equipment 6265 6,000 4,624 6,000
Total 235,800 174,820 245,500
CONTRACTUAL SERVICES
Training & Travel 6333 790 0 790
Insurance-General 6341 1,500 560 800
Insurance Motor Equipment 6343 32,000 34,106 37,000
Fixed Plant & Equipment R & M 6351 4,000 3,849 4,000
Vehicle & Equipment R & M 6355 45,000 17,918 50,000
CITY OF NEDERLAND
117
ANNUAL BUDGET
FUND:Solid Waste FISCAL YEAR: 2023-2024
DEPARTMENT:Solid Waste - 52-33-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Waste Disposal 6390 275,000 163,255 285,000
Contractual Services 6393 13,000 973 13,000
Green Waste Disposal 6397 22,000 13,203 22,000
Total 393,290 233,864 412,590
CAPITAL OUTLAY
Miscellaneous 6744 0 16,018 0
Total 0 16,018 0
TOTALS $1,351,060 $916,620 $1,412,394
CITY OF NEDERLAND
118
ANNUAL BUDGET
OTHER REQUIREMENTS
CITY OF NEDERLAND
This department includes contingency amounts and transfers to other funds.
ANNUAL BUDGET
SUMMARY
Solid Waste
Other Requirements
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 14,000 0 14,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 400,000 200,000 425,000
Total $414,000 $200,000 $439,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
120
ANNUAL BUDGET
FUND:Solid Waste FISCAL YEAR: 2023-2024
DEPARTMENT:Other Requirements - 52-90-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Computer System 6315 $1,000 $0 $1,000
Retiree Insurance/Benefits 6326 0 0 0
Contingency 6406 8,000 0 8,000
Vacation Buy Back 6409 800 0 800
Preventative Care Reimbursement 6411 4,200 0 4,200
Total 14,000 0 14,000
INTERFUND TRANSFERS
Transfer to General Fund 6902 100,000 50,000 100,000
Transfer to Equipment Replacement 6908 300,000 150,000 325,000
Total 400,000 200,000 425,000
$414,000 $200,000 $439,000
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 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
FUND BALANCE - October 1 $796,067 $796,067 $783,067
REVENUES
Interest Income 0 23,094 10,000
Miscellaneous Income 0 0 0
Transfer In 175,000 87,500 175,000
TOTAL REVENUES 175,000 110,594 185,000
EXPENDITURES
Capital Outlay 188,000 116,681 225,000
TOTAL EXPENDITURES 188,000 116,681 225,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (13,000)(6,087)(40,000)
FUND BALANCE - Sept. 30 $783,067 $789,980 $743,067
CITY OF NEDERLAND
124
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - General
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 188,000 116,681 225,000
6900 Interfund Transfers 0 0 0
Total $188,000 $116,681 $225,000
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: 2023-2024
DEPARTMENT:Equipment Replacement -34-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CAPITAL OUTLAY
Motor Vehicles 6742 $155,535 $84,514 $225,000
Miscellaneous Equipment 6744 32,465 32,167 0
Total 188,000 116,681 225,000
TOTALS $188,000 $116,681 $225,000
CITY OF NEDERLAND
126
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - WATER & SEWER
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
FUND BALANCE - October 1 $386,069 $386,069 $418,069
REVENUES
Interest Income 0 9,987 0
Transfer In 45,000 22,500 45,000
TOTAL REVENUES 45,000 32,487 45,000
EXPENDITURES
Capital Outlay 13,000 0 205,000
TOTAL EXPENDITURES 13,000 0 205,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 32,000 32,487 (160,000)
FUND BALANCE - Sept. 30 $418,069 $418,556 $258,069
CITY OF NEDERLAND
127
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - W & S
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 13,000 0 205,000
6900 Interfund Transfers 0 0 0
Total $13,000 $0 $205,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
128
ANNUAL BUDGET
FUND:Equip. Replacement-W&S FISCAL YEAR: 2023-2024
DEPARTMENT:Equipment Replacement -36-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CAPITAL OUTLAY
Motor Vehicles 6742 -$-$50,000$
Miscellaneous Equipment 6744 13,000 -155,000
Total 13,000 0 205,000
TOTALS $13,000 $0 $205,000
CITY OF NEDERLAND
129
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - SOLID WASTE
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
FUND BALANCE - October 1 $772,902 $772,902 $670,902
REVENUES
Interest Income 0 24,102 0
Transfer In 300,000 150,000 325,000
TOTAL REVENUES 300,000 174,102 325,000
EXPENDITURES
Capital Outlay 402,000 401,599 325,000
TOTAL EXPENDITURES 402,000 401,599 325,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (102,000)(227,497)0
FUND BALANCE - Sept. 30 $670,902 $545,405 $670,902
CITY OF NEDERLAND
130
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - Solid Waste
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 402,000 401,599 325,000
Total $402,000 $401,599 $325,000
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: 2023-2024
DEPARTMENT:Equipment Replacement -35-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CAPITAL OUTLAY
Motor Vehicles 6742 $402,000 $401,599 $325,000
Total 402,000 401,599 325,000
TOTALS $402,000 $401,599 $325,000
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 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
FUND BALANCE - October 1 $87,315 $87,315 $87,315
REVENUES
State Grant Revenue 0 1,743 0
Forfeitures - Chap. 59 29,000 18,000
Opiod Abatement Funds 0 13,996 0
Interest Income 0 2,701 0
Miscellaneous Revenue 750 7,350 1,750
TOTAL REVENUES 29,750 25,790 19,750
EXPENDITURES
Personnel Services 4,000 3,000 4,000
Materials & Supplies 6,750 5,950 6,750
Contractual Services 9,000 704 9,000
Interfund Transfers 10,000 0 0
TOTAL EXPENDITURES 29,750 9,654 19,750
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 16,136 0
FUND BALANCE - Sept. 30 $87,315 $103,451 $87,315
CITY OF NEDERLAND
134
ANNUAL BUDGET
SUMMARY
Police Narcotics Fund
Police
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $4,000 $3,000 $4,000
6200 Materials & Supplies 6,750 5,950 6,750
6300 Contractual Services 9,000 704 9,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 10,000 0 0
Total $29,750 $9,654 $19,750
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
135
ANNUAL BUDGET
FUND:Police Narcotics Fund FISCAL YEAR: 2023-2024
DEPARTMENT:Police Narcotics - 20-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Cell Phone Allowance 6112 $4,000 $3,000 $4,000
Total 4,000 3,000 4,000
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 1,000 0 1,000
Safety Equipment 6274 5,750 5,950 5,750
Total 6,750 5,950 6,750
CONTRACTUAL SERVICES
Telephone 6331 3,000 704 3,000
Training & Travel 6333 5,000 0 5,000
Vehicle & Equipment R & M 6355 1,000 0 1,000
Contractual Services 6393 0 0 0
Total 9,000 704 9,000
INTERFUND TRANSFERS
Transfer to General Fund 6902 10,000 0 0
Total 10,000 0 0
TOTALS $29,750 $9,654 $19,750
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 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
FUND BALANCE - October 1 $46,502 $46,502 $46,502
REVENUES
Hebert Grant Funds 64,200 38,000 65,000
Save the Children Grant 0 2,500 0
Hancher Foundation Grant 0 14,324 0
Memorials & Contributions 0 851 0
Interest Income 0 2,348 2,000
Miscellaneous Revenue 27,000 1,161 30,000
TOTAL REVENUES 91,200 59,184 97,000
EXPENDITURES
Materials & Supplies 55,200 50,412 87,000
Contractual Services 12,000 500 10,000
Capital Outlay 24,000 0 0
TOTAL EXPENDITURES 91,200 50,912 97,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 8,272 0
FUND BALANCE - SEPTEMBER 30 $46,502 $54,774 $46,502
CITY OF NEDERLAND
138
ANNUAL BUDGET
SUMMARY
Library Special Fund
Library
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 15,000 16,064 13,000
6300 Contractual Services 6,000 0 6,000
6700 Capital Outlay 0 0 0
Total $21,000 $16,064 $19,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
139
ANNUAL BUDGET
FUND:Library Special Fund FISCAL YEAR: 2023-2024
DEPARTMENT:Library - 21-55-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
MATERIALS & SUPPLIES
Books & Publications 6212 $8,000 $861 $6,000
Miscellaneous Supplies 6220 1,000 0 1,000
Special Program Supplies 6243 4,000 880 4,000
Supplies/Minor Tools & Equipment 6265 2,000 14,323 2,000
Total 15,000 16,064 13,000
CONTRACTUAL SERVICES
Contractual Services 6393 6,000 0 6,000
Total 6,000 0 6,000
TOTALS $21,000 $16,064 $19,000
CITY OF NEDERLAND
140
ANNUAL BUDGET
SUMMARY
Library Special Fund
Hebert Grant
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 34,200 34,348 68,000
6300 Contractual Services 6,000 500 4,000
6700 Capital Outlay 24,000 0 0
Total $64,200 $34,848 $72,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
141
ANNUAL BUDGET
FUND:Library Special Fund FISCAL YEAR: 2023-2024
DEPARTMENT:Hebert Grant - 21-55-01
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
MATERIALS & SUPPLIES
Books & Publications 6212 $25,000 $16,556 $45,000
Special Program Supplies 6243 5,000 1,476 6,000
Supplies/Minor Tools & Equipment 6265 4,200 16,316 17,000
Total 34,200 34,348 68,000
CONTRACTUAL SERVICES
Contractual Services 6393 4,000 0 2,000
Special Programs 6400 2,000 500 2,000
Total 6,000 500 4,000
CAPITAL OUTLAY
Furniture, Fixtures, Office Equip.6743 24,000 0 0
Total 24,000 0 0
TOTALS $64,200 $34,848 $72,000
CITY OF NEDERLAND
142
ANNUAL BUDGET
SUMMARY
Library Special Fund
State Grant Funds
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 6,000 0 6,000
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 0 0
Total $6,000 $0 $6,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
143
ANNUAL BUDGET
FUND:Library Special Fund FISCAL YEAR: 2023-2024
DEPARTMENT:State Grant Funds - 21-55-03
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
MATERIALS & SUPPLIES
Books & Publications 6212 $1,000 $0 $1,000
Supplies/Minor Tools & Equipment 6265 5,000 0 5,000
Total 6,000 0 6,000
TOTALS $6,000 $0 $6,000
CITY OF NEDERLAND
144
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.
145
ANNUAL BUDGET
Court Technology Fund
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
FUND BALANCE - October 1 $5,426 $5,426 $5,426
REVENUES
Court Technology Revenue 6,000 5,367 6,000
TOTAL REVENUES 6,000 5,367 6,000
EXPENDITURES
Contractual Services 6,000 10,389 6,000
TOTAL EXPENDITURES 6,000 10,389 6,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (5,022)0
FUND BALANCE - Sept. 30 $5,426 $404 $5,426
CITY OF NEDERLAND
146
ANNUAL BUDGET
SUMMARY
Court Technology Fund
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 6,000 10,389 6,000
6700 Capital Outlay 0 0 0
Total $6,000 $10,389 $6,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
147
ANNUAL BUDGET
FUND:Court Technology FISCAL YEAR: 2023-2024
DEPARTMENT:Court Technology -22-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Computer System 6315 $6,000 $10,389 $6,000
Total 6,000 10,389 6,000
TOTALS $6,000 $10,389 $6,000
CITY OF NEDERLAND
148
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.
149
ANNUAL BUDGET
HOTEL/MOTEL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
FUND BALANCE - October 1 $44,711 $44,711 $211
REVENUES
Hotel Occupancy Taxes 90,000 62,706 60,000
Interest Income 0 1,107 0
TOTAL REVENUES 90,000 63,813 60,000
EXPENDITURES
Contractual Services 82,500 62,027 62,800
Capital Outlay 52,000 0 0
TOTAL EXPENDITURES 134,500 62,027 62,800
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (44,500)1,786 (2,800)
FUND BALANCE - Sept. 30 $211 $46,497 ($2,589)
CITY OF NEDERLAND
150
ANNUAL BUDGET
SUMMARY
Hotel/Motel Fund
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 82,500 62,027 62,800
6700 Capital Outlay 52,000 0 0
Total $134,500 $62,027 $62,800
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
151
ANNUAL BUDGET
FUND:Hotel/Motel Fund FISCAL YEAR: 2023-2024
DEPARTMENT:Hotel/Motel -23-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Telephone 6331 $0 $542 $800
Insurance-General 6341 3,500 5,832 7,000
Electricity 6348 7,000 4,193 7,000
Payment to Chamber & Historical Soc.6389 72,000 47,860 48,000
Contractual Services 6393 0 3,600 0
Total 82,500 62,027 62,800
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 52,000 0 0
Total 52,000 0 0
TOTALS $134,500 $62,027 $62,800
CITY OF NEDERLAND
152
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
153
ANNUAL BUDGET
FIRE DEPARTMENT SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
FUND BALANCE - October 1 $50,039 $50,039 $50,039
REVENUES
State Grant Funds 0 607 0
Rescue Team Donations 10,000 23,500 10,000
Donations 15,000 7,900 15,000
Interest Income 0 500 0
TOTAL REVENUES 25,000 32,507 25,000
EXPENDITURES
Materials & Supplies 13,000 4,560 13,000
Contractual Services 12,000 9,344 12,000
Capital Outlay 0 19,567 0
TOTAL EXPENDITURES 25,000 33,471 25,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (964)0
FUND BALANCE - SEPTEMBER 30 $50,039 $49,075 $50,039
CITY OF NEDERLAND
154
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 0 5,000
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 19,567 0
Total $5,000 $19,567 $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: 2023-2024
DEPARTMENT:Fire - 24-22-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $5,000 $0 $5,000
Total 5,000 0 5,000
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 19,567 0
Total 0 19,567 0
TOTALS $5,000 $19,567 $5,000
CITY OF NEDERLAND
156
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire - TCLEOSE
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 5,000 1,344 5,000
6700 Capital Outlay 0 0 0
Total $5,000 $1,344 $5,000
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: 2023-2024
DEPARTMENT:Fire - TCLEOSE 24-22-05
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Training & Travel 6333 $5,000 $1,344 $5,000
Total 5,000 1,344 5,000
TOTALS $5,000 $1,344 $5,000
CITY OF NEDERLAND
158
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire - Rescue Team
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 8,000 4,560 8,000
6300 Contractual Services 7,000 8,000 7,000
6700 Capital Outlay 0 0 0
Total $15,000 $12,560 $15,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
159
ANNUAL BUDGET
FUND:Fire Dept. Special Fund FISCAL YEAR: 2023-2024
DEPARTMENT:Fire - Rescue Team 24-22-06
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $8,000 $4,560 $8,000
Total 8,000 4,560 8,000
CONTRACTUAL SERVICES
Training & Travel 6333 7,000 8,000 7,000
Total 7,000 8,000 7,000
TOTALS $15,000 $12,560 $15,000
CITY OF NEDERLAND
160
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.
161
ANNUAL BUDGET
PARKS & RECREATION SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
FUND BALANCE - October 1 $1,618,420 $1,618,420 $1,618,420
REVENUES
Pool & Recreation Bldg. Fees 0 0 0
Donations - 4th of July 25,000 33,500 25,000
Donations - Christmas on the Ave.5,000 1,400 5,000
Interest Income 0 48,551 10,000
Transfer In 100,000 50,000 500,000
TOTAL REVENUES 130,000 133,451 540,000
EXPENDITURES
Materials & Supplies 5,000 3,763 1,500
Contractual Services 39,000 47,867 63,500
Capital Outlay 86,000 372,419 475,000
TOTAL EXPENDITURES 130,000 424,049 540,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (290,598)0
FUND BALANCE - Sept. 30 $1,618,420 $1,327,822 $1,618,420
CITY OF NEDERLAND
162
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Parks & Recreation
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 5,000
6700 Capital Outlay 61,000 193,304 475,000
Total $61,000 $193,304 $480,000
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: 2023-2024
DEPARTMENT:Parks & Recr.-25-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Bldg/Structure Improvements 6350 $0.00 0 $5,000
Total --5,000
CAPITAL OUTLAY
Land Improvements 6710 -15,906 -
Bldgs, Fixtures & Grounds 6720 61,000 177,398 475,000
Total 61,000 193,304 475,000
TOTALS $61,000 $193,304 $480,000
CITY OF NEDERLAND
164
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Christmas Activities
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 1,963 0
6300 Contractual Services 4,000 9,767 5,000
6700 Capital Outlay 0 0 0
Total $9,000 $11,730 $5,000
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: 2023-2024
DEPARTMENT:Christmas Activities 25-51-02
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $5,000 $1,963 $0
Total 5,000 1,963 0
CONTRACTUAL SERVICES
Advertising/Publication 6337 0 0 0
Contractual Services 6393 4,000 9,767 5,000
Total 4,000 9,767 5,000
TOTALS $9,000 $11,730 $5,000
CITY OF NEDERLAND
166
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Aquatics
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 20,000
6700 Capital Outlay 25,000 179,115 0
Total $25,000 $179,115 $20,000
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: 2023-2024
DEPARTMENT:Aquatics 25-51-03
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Contractual Services 6393 $0 $0 $20,000
Total 0 0 20,000
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 25,000 179,115 0
Total 25,000 179,115 0
TOTALS $25,000 $179,115 $20,000
CITY OF NEDERLAND
168
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Fourth of July
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 1,800 1,500
6300 Contractual Services 35,000 38,100 33,500
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 0 0 0
Total $35,000 $39,900 $35,000
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
169
ANNUAL BUDGET
Parks & Recr. Special Fd. FISCAL YEAR: 2023-2024
DEPARTMENT:Fourth of July -25-51-04
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 $0 $1,800 $1,500
Total 0 1,800 1,500
CONTRACTUAL SERVICES
Advertising/Publication 6337 0 1,900 1,500
Contractual Services 6393 35,000 36,200 32,000
Total 35,000 38,100 33,500
TOTALS $35,000 $39,900 $35,000
CITY OF NEDERLAND
170
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.
171
ANNUAL BUDGET
MID-COUNTY MUNICIPAL LEAGUE
CENTRAL DISPATCH FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
FISCAL YEAR 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
FUND BALANCE - October 1 $446,647 $446,647 $446,647
REVENUES
City of Groves 584,214 436,161 610,682
City of Port Neches 514,708 514,708 531,928
City of Nederland 615,631 461,723 643,563
Interest Income 1,180 14,512 10,000
TOTAL REVENUES 1,715,733 1,427,104 1,796,173
EXPENDITURES
Personnel Services 1,218,189 875,551 1,269,419
Materials & Supplies 14,550 10,988 14,550
Contractual Services 482,994 297,443 502,204
Capital Outlay 0 10,920 0
TOTAL EXPENDITURES 1,715,733 1,194,902 1,786,173
EXCESS (DEFICIT) OF REVENUES
OVER EXPENSES 0 232,202 10,000
FUND BALANCE - Sept. 30 $446,647 $678,849 $456,647
CITY OF NEDERLAND
172
ANNUAL BUDGET
SUMMARY
MCML
Information Technology
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $262,984 $191,335 $279,896
6200 Materials & Supplies 7,000 7,765 7,000
6300 Contractual Services 398,144 251,195 420,904
6700 Capital Outlay 0 10,920 0
Total $668,128 $461,215 $707,800
Schedule of Personnel Number of Number of
Pay Grade Positions
Information Technology Director 122 1
IT Specialist 112 1
Total 2
CITY OF NEDERLAND
173
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2023-2024
DEPARTMENT:Information Technology 70-17-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $193,614 $143,731 $200,318
Overtime 6111 3,000 464 2,000
Longevity 6113 1,056 776 1,152
Extra Help 6115 0 0 9,000
Group Insurance 6121 35,242 24,779 35,649
TMRS 6124 14,346 10,830 15,092
Social Security 6126 15,122 10,336 16,254
Worker's Compensation 6128 604 419 431
Total 262,984 191,335 279,896
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 7,000 7,765 7,000
Total 7,000 7,765 7,000
CONTRACTUAL SERVICES
Computer System 6315 279,950 236,420 310,654
Telephone 6331 2,000 4,688 6,000
Training & Travel 6333 12,500 2,489 11,000
Insurance-General 6341 3,000 1,017 1,500
Insurance Motor Equipment 6343 950 873 950
Electricity 6348 3,500 1,812 3,500
Vehicle & Equipment R & M 6355 2,500 16 2,500
CITY OF NEDERLAND
174
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2023-2024
DEPARTMENT:Information Technology 70-17-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Dues & Memberships 6377 800 250 800
Contractual Services 6393 92,944 3,630 84,000
Total 398,144 251,195 420,904
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 10,920 0
Total 0 10,920 0
TOTALS $668,128 $461,215 $707,800
CITY OF NEDERLAND
175
ANNUAL BUDGET
SUMMARY
MCML
Central Dispatch
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
6100 Personnel Services $955,205 $684,216 $989,523
6200 Materials & Supplies 7,550 3,223 7,550
6300 Contractual Services 84,850 46,248 81,300
6700 Capital Outlay 0 0 0
Total $1,047,605 $733,687 $1,078,373
Schedule of Personnel Number of Number of
Pay Grade Positions
Telecommunications Supervisor 115 1
Telecommunications Operator 108 10
Total 11
CITY OF NEDERLAND
176
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2023-2024
DEPARTMENT:Central Dispatch - 70-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
PERSONNEL SERVICES
Salaries & Wages 6110 $656,843 $438,941 $676,578
Overtime 6111 56,000 81,243 70,000
Longevity 6113 4,272 2,680 4,272
Educational Certification 6116 6,810 3,602 8,100
Group Insurance 6121 122,007 79,002 115,297
TMRS 6124 52,539 39,042 56,295
Social Security 6126 55,380 38,766 58,060
Worker's Compensation 6128 1,354 940 921
Total 955,205 684,216 989,523
MATERIALS & SUPPLIES
General Office Supplies 6210 5,500 2,383 5,500
Miscellaneous Supplies 6220 1,000 439 1,000
Foods 6236 500 401 500
Supplies/Minor Tools & Equipment 6265 550 0 550
Total 7,550 3,223 7,550
CONTRACTUAL SERVICES
Computer System 6315 1,500 84 1,500
Telephone 6331 5,000 2,206 5,000
Training & Travel 6333 2,500 724 2,500
Insurance-General 6341 22,000 15,227 18,000
Electricity 6348 5,000 2,330 5,000
Bldg/Structure Improvements 6350 500 0 500
CITY OF NEDERLAND
177
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2023-2024
DEPARTMENT:Central Dispatch - 70-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
CONTRACTUAL SERVICES
Fixed Plant & Equipment R & M 6351 600 560 900
Vehicle & Equipment R & M 6355 4,000 0 4,000
Rental Equipment 6366 23,800 14,018 23,800
Janitorial Services 6380 950 720 1,100
Contractual Services 6393 14,000 10,379 14,000
Contingency 6406 5,000 0 5,000
Total 84,850 46,248 81,300
TOTALS $1,047,605 $733,687 $1,078,373
CITY OF NEDERLAND
178
ANNUAL BUDGET
DEBT SCHEDULES
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.In addition,
some debt issues are funded by Water & Sewer revenues.
179
ANNUAL BUDGET
DEBT SERVICE FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2023-2024
Budget Actual As Adopted
2022-2023 Of June 2023 2023-2024
FUND BALANCE - October 1 $150,362 $150,362 $150,362
REVENUES
Current Taxes 1,970,260 1,924,704 1,873,522
Delinquent Taxes 28,000 (11,800)2,000
Taxes Penalty & Interest 25,000 19,572 25,000
Interest Income 300 6,226 5,000
Transfer In 965,738 482,869 970,000
TOTAL REVENUES 2,989,298 2,421,571 2,875,522
EXPENDITURES
Interest 706,498 353,249 847,522
Principal 2,280,000 0 2,025,000
Agent's Fees 2,800 1,000 3,000
TOTAL EXPENDITURES 2,989,298 354,249 2,875,522
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 2,067,322 0
FUND BALANCE - Sept. 30 $150,362 $2,217,684 $150,362
CITY OF NEDERLAND
180
ANNUAL BUDGET
SUMMARY
Debt Service Fund
CATEGORY BUDGET ACTUAL AS
2022-2023 Of June 2023
ADOPTED
2023-2024
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 2,989,298 354,249 2,875,522
Total $2,989,298 $354,249 $2,875,522
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
181
ANNUAL BUDGET
FUND:Debt Service Fund FISCAL YEAR: 2023-2024
DEPARTMENT:Debt Service - 40-70-00
BUDGET ACTUAL AS
CATEGORY CODE 2022-2023 Of June 2023
ADOPTED
2023-2024
DEBT SERVICE
Interest 6800 $706,498 $353,249 $847,522
Principal 6801 2,280,000 0 2,025,000
Agent's Fees 6802 2,800 1,000 3,000
Total 2,989,298 354,249 2,875,522
TOTALS $2,989,298 $354,249 $2,875,522
CITY OF NEDERLAND
182
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 2023-2024
ORIGINAL PRIOR BALANCE FY 2024 BALANCE
ISSUE/SERIES MATURITY ISSUE MATURITY 10/1/2023 PRINCIPAL 9/30/2024
Tax & Revenue COs 2013 2033 2,600,000 1,045,000 1,555,000 130,000 1,425,000
Tax & Revenue COs 2017 2027 4,975,000 2,405,000 2,570,000 605,000 1,965,000
Tax & Revenue COs 2018 2038 9,695,000 1,830,000 7,865,000 410,000 7,455,000
Gen. Oblig. Ref. Bonds 2020 2031 2,410,000 520,000 1,890,000 190,000 1,700,000
Tax Notes 2020 2025 1,040,000 765,000 275,000 135,000 140,000
Comb Tax & Revenue COs 2021 2036 4,170,000 390,000 3,780,000 250,000 3,530,000
Comb Tax & Revenue COs 2023 2038 4,540,000 0 4,540,000 305,000 4,235,000
TOTALS $29,430,000 $6,955,000 $22,475,000 $2,025,000 $20,450,000
SCHEDULE OF DEBT REQUIREMENTS TO MATURITY
FY OUTSTANDING PRINCIPAL INTEREST TOTAL
2024 22,475,000 2,025,000 847,521 2,872,521
2025 20,450,000 2,090,000 770,583 2,860,583
2026 18,360,000 2,015,000 691,825 2,706,825
2027 16,345,000 2,085,000 606,025 2,691,025
2028 14,260,000 1,450,000 528,675 1,978,675
2029 12,810,000 1,485,000 476,425 1,961,425
2030 11,325,000 1,530,000 415,838 1,945,838
2031 9,795,000 1,580,000 352,225 1,932,225
2032 8,215,000 1,325,000 292,600 1,617,600
2033 6,890,000 1,355,000 247,181 1,602,181
2034 5,535,000 1,190,000 200,400 1,390,400
2035 4,345,000 1,215,000 160,250 1,375,250
2036 3,130,000 1,240,000 118,100 1,358,100
2037 1,890,000 935,000 75,150 1,010,150
2038 955,000 955,000 37,925 992,925
TOTAL $22,475,000 $5,820,723 $28,295,723
ANNUAL BUDGET
CITY OF NEDERLAND183
CITY OF NEDERLAND
CHRONOLOGICAL STATEMENT OF DEBT REQUIREMENTS
BUDGET FISCAL YEAR 2023-2024
ISSUE SERIES PRINCIPAL INTEREST TOTAL
3/1/2024
Tax & Revenue Certificates of Oblig.2013 0.00 32,812.50 32,812.50
Tax & Revenue Certificates of Oblig.2017 0.00 51,400.00 51,400.00
Tax & Revenue Certificates of Oblig.2018 0.00 135,318.75 135,318.75
General Obligation Refunding Bonds 2020 0.00 47,250.00 47,250.00
Tax Notes 2020 0.00 1,732.50 1,732.50
Combination Tax & Revenue Cert of Oblig 2021 0.00 41,746.88 41,746.88
Combination Tax & Revenue Cert of Oblig 2023 0.00 113,500.00 113,500.00
0.00 423,760.63 423,760.63
9/1/2024
Tax & Revenue Certificates of Oblig.2013 130,000.00 32,812.50 162,812.50
Tax & Revenue Certificates of Oblig.2017 605,000.00 51,400.00 656,400.00
Tax & Revenue Certificates of Oblig.2018 410,000.00 135,318.75 545,318.75
General Obligation Refunding Bonds 2020 190,000.00 47,250.00 237,250.00
Tax Notes 2020 135,000.00 1,732.50 136,732.50
Combination Tax & Revenue Cert of Oblig 2021 250,000.00 41,746.88 291,746.88
Combination Tax & Revenue Cert of Oblig 2023 305,000.00 113,500.00 418,500.00
2,025,000.00 423,760.63 2,448,760.63
Total Debt Service Requirement $2,025,000.00 $847,521.26 $2,872,521.26
ANNUAL BUDGET
CITY OF NEDERLAND
184
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
2023-24 2,025,000.00 423,760.63 423,760.63 2,872,521.26 20,450,000.00
2024-25 2,090,000.00 385,291.38 385,291.38 2,860,582.76 18,360,000.00
2025-26 2,015,000.00 345,912.50 345,912.50 2,706,825.00 16,345,000.00
2026-27 2,085,000.00 303,012.50 303,012.50 2,691,025.00 14,260,000.00
2027-28 1,450,000.00 264,337.50 264,337.50 1,978,675.00 12,810,000.00
2028-29 1,485,000.00 238,212.50 238,212.50 1,961,425.00 11,325,000.00
2029-30 1,530,000.00 207,918.75 207,918.75 1,945,837.50 9,795,000.00
2030-31 1,580,000.00 176,112.50 176,112.50 1,932,225.00 8,215,000.00
2031-32 1,325,000.00 146,300.00 146,300.00 1,617,600.00 6,890,000.00
2032-33 1,355,000.00 123,590.63 123,590.63 1,602,181.26 5,535,000.00
2033-34 1,190,000.00 100,200.00 100,200.00 1,390,400.00 4,345,000.00
2034-35 1,215,000.00 80,125.00 80,125.00 1,375,250.00 3,130,000.00
2035-36 1,240,000.00 59,050.00 59,050.00 1,358,100.00 1,890,000.00
2036-37 935,000.00 37,575.00 37,575.00 1,010,150.00 955,000.00
2037-38 955,000.00 18,962.50 18,962.50 992,925.00 0.00
CITY OF NEDERLAND
CITY OF NEDERLAND
RECAP OF TAX OBLIGATION BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
2023-24 1,425,000.00 241,191.88 241,191.88 1,907,383.76 11,295,000.00
2024-25 1,465,000.00 215,672.63 215,672.63 1,896,345.26 9,830,000.00
2025-26 1,360,000.00 189,793.75 189,793.75 1,739,587.50 8,470,000.00
2026-27 1,400,000.00 161,068.75 161,068.75 1,722,137.50 7,070,000.00
2027-28 730,000.00 134,918.75 134,918.75 999,837.50 6,340,000.00
2028-29 740,000.00 122,043.75 122,043.75 984,087.50 5,600,000.00
2029-30 760,000.00 105,525.00 105,525.00 971,050.00 4,840,000.00
2030-31 775,000.00 88,593.75 88,593.75 952,187.50 4,065,000.00
2031-32 790,000.00 74,356.25 74,356.25 938,712.50 3,275,000.00
2032-33 800,000.00 60,675.00 60,675.00 921,350.00 2,475,000.00
2033-34 620,000.00 46,650.00 46,650.00 713,300.00 1,855,000.00
2034-35 625,000.00 36,550.00 36,550.00 698,100.00 1,230,000.00
2035-36 630,000.00 25,800.00 25,800.00 681,600.00 600,000.00
2036-37 300,000.00 15,000.00 15,000.00 330,000.00 300,000.00
2037-38 300,000.00 7,500.00 7,500.00 315,000.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
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
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
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
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
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
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2023-24 250,000.00 41,746.88 41,746.88 333,493.76 3,530,000.00
2024-25 255,000.00 39,403.13 39,403.13 333,806.26 3,275,000.00
2025-26 260,000.00 37,331.25 37,331.25 334,662.50 3,015,000.00
2026-27 270,000.00 32,131.25 32,131.25 334,262.50 2,745,000.00
2027-28 275,000.00 30,106.25 30,106.25 335,212.50 2,470,000.00
2028-29 280,000.00 28,043.75 28,043.75 336,087.50 2,190,000.00
2029-30 290,000.00 22,443.75 22,443.75 334,887.50 1,900,000.00
2030-31 300,000.00 16,643.75 16,643.75 333,287.50 1,600,000.00
2031-32 310,000.00 13,643.75 13,643.75 337,287.50 1,290,000.00
2032-33 315,000.00 11,512.50 11,512.50 338,025.00 975,000.00
2033-34 320,000.00 9,150.00 9,150.00 338,300.00 655,000.00
2034-35 325,000.00 6,550.00 6,550.00 338,100.00 330,000.00
2035-36 330,000.00 3,300.00 3,300.00 336,600.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
COMBINATION TAX AND REVENUE CERTIFICATES OF OBLIGATION
SERIES 2021
CITY OF NEDERLAND
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2023-24 305,000.00 113,500.00 113,500.00 532,000.00 4,235,000.00
2024-25 305,000.00 105,875.00 105,875.00 516,750.00 3,930,000.00
2025-26 305,000.00 98,250.00 98,250.00 501,500.00 3,625,000.00
2026-27 305,000.00 90,625.00 90,625.00 486,250.00 3,320,000.00
2027-28 305,000.00 83,000.00 83,000.00 471,000.00 3,015,000.00
2028-29 305,000.00 75,375.00 75,375.00 455,750.00 2,710,000.00
2029-30 305,000.00 67,750.00 67,750.00 440,500.00 2,405,000.00
2030-31 305,000.00 60,125.00 60,125.00 425,250.00 2,100,000.00
2031-32 300,000.00 52,500.00 52,500.00 405,000.00 1,800,000.00
2032-33 300,000.00 45,000.00 45,000.00 390,000.00 1,500,000.00
2033-34 300,000.00 37,500.00 37,500.00 375,000.00 1,200,000.00
2034-35 300,000.00 30,000.00 30,000.00 360,000.00 900,000.00
2035-36 300,000.00 22,500.00 22,500.00 345,000.00 600,000.00
2036-37 300,000.00 15,000.00 15,000.00 330,000.00 300,000.00
2037-38 300,000.00 7,500.00 7,500.00 315,000.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
COMBINATION TAX AND REVENUE CERTIFICATES OF OBLIGATION
SERIES 2023
CITY OF NEDERLAND
CITY OF NEDERLAND
RECAP OF WATER & SEWER REVENUE BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
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
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
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
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
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
ANNUAL BUDGET
SUMMARY OF CAPITAL
EXPENDITURES
CITY OF NEDERLAND
ANNUAL BUDGET
CAPITAL OUTLAY
BY FUND AND DEPARTMENT
FISCAL YEAR 2023-2024
ACCOUNT
FUND/DEPARTMENT DESCRIPTION NUMBER AMOUNT
General Fund:
Police Department Portable Radios (2)6747 $11,000
Street Department Street Improvements 6730 $275,000
Parks & Recreation 6720 $19,500
Street Improvement Fund Street Improvements 6730 $1,650,000
Equipment Replacement Fund-General:
Police Department Chevy Tahoe SUVs (4)6742 $225,000
Equipment Replacement Fund - Water & Sewer
Wastewater Treatment Plant 1/2 Ton Truck 6742 $50,000
Water Treatment Plant Chlorine Scales 6744 $30,000
Wastewater Treatment Plant Grit Removal System 6744 $50,000
Wastewater Treatment Plant Sludge Pump 6744 $50,000
Wastewater Treatment Plant Hoist & Jib 6744 $25,000
Equipment Replacement Fund - Solid Waste
Solid Waste Trash Truck 6742 $325,000
Parks & Recreation Special Fund
Parks & Recreation Doornbos Park Large Pavillion 6720 $225,000
Parks & Recreation Pavillion Post Repairs 6720 $25,000
Parks & Recreation Tennis Court Repairs 6720 $150,000
Parks & Recreation Inclusive Playground Fencing 6720 $75,000
TOTAL CAPITAL OUTLAY FOR FISCAL YEAR 2023-2024 $3,185,500
CITY OF NEDERLAND
195
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CITY OF NEDERLAND
196
ANNUAL BUDGET
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.
197
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.
198
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.
199
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
200
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
201
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
202
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.
203
ANNUAL BUDGET
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
204
ANNUAL BUDGET
PERSONNEL POSITIONS AND
WAGE SCALE
CITY OF NEDERLAND
ANNUAL BUDGET
List of Positions
Position Number of Pay Grade
1 132
1 127
1 127
1 127
1 126
1 125
1 122
1 121
1 120
1 119
1 117
1 115
2 115
1 115
1 115
1 115
1 112
1 112
1 112
1 112
7 110
4 109
1 109
1 108
1 108
10 108
1 108
1 107
3 107
7 106
City Manager
Director of Finance/Assistant City Manager
Chief of Police
Public Works Director
Fire Chief/Fire Marshal
Human Resources Director/Deputy City Manager
Information Technology Director
Chief Building Official
Director of Library Services
City Clerk
Parks & Recreation Director
Water Operations Supervisor
Treatment Plant Supervisor
Street and City Shop Supervisor
Solid Waste/Animal Control Supervisor
Telecommunications Supervisor
Accountant
IT Specialist
AP/Utility Billing Specialist
HR Generalist
Plant Operator
Heavy Equipment Operator
Equipment Mechanic
Court Administrator
Code Enforcement Officer
Telecommunications Operator
Payroll Technician
Animal Control Officer
Administrative Secretary
Sanitation Driver
Maintenance Worker 15 106
CITY OF NEDERLAND
205
ANNUAL BUDGET
List of Positions
Position Number of Pay Grade
Departmental Clerk 2 106
Meter Reader 2 106
Recreation/Aquatic Assistant 1 107
Library Assistant 3 105
Wastewater Plant Facility Worker 1 104
Assistant Police Chief 1 CB
Police Lieutenant 1 CB
Police Sergeant 5 CB
Police Officer 25 CB
Assistant Fire Chief 1 CB
Fire Captain 3 CB
Fire Fighter 13 CB
Total Positions Authorized 130
CITY OF NEDERLAND
206
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2023
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
100 24,627.20 25,355.20 26,915.20 28,558.40 30,243.20 32,052.80 33,592.00
Biweekly 947.20 975.20 1,035.20 1,098.40 1,163.20 1,232.80 1,292.00
Hourly 11.84 12.19 12.94 13.73 14.54 15.41 16.15
101 32,489.60 33,446.40 35,484.80 37,606.40 39,852.80 42,265.60 44,241.60
Biweekly 1,249.60 1,286.40 1,364.80 1,446.40 1,532.80 1,625.60 1,701.60
Hourly 15.62 16.08 17.06 18.08 19.16 20.32 21.27
102 34,112.00 35,152.00 37,252.80 39,478.40 41,828.80 44,324.80 46,488.00
Biweekly 1,312.00 1,352.00 1,432.80 1,518.40 1,608.80 1,704.80 1,788.00
Hourly 16.40 16.90 17.91 18.98 20.11 21.31 22.35
103 35,817.60 36,899.20 39,104.00 41,454.40 43,929.60 46,592.00 48,776.00
Biweekly 1,377.60 1,419.20 1,504.00 1,594.40 1,689.60 1,792.00 1,876.00
Hourly 17.22 17.74 18.80 19.93 21.12 22.40 23.45
104 37,648.00 38,771.20 41,080.00 43,555.20 46,155.20 48,880.00 51,188.80
Biweekly 1,448.00 1,491.20 1,580.00 1,675.20 1,775.20 1,880.00 1,968.80
Hourly 18.10 18.64 19.75 20.94 22.19 23.50 24.61
105 39,499.20 40,684.80 43,097.60 45,718.40 48,464.00 51,334.40 53,830.40
Biweekly 1,519.20 1,564.80 1,657.60 1,758.40 1,864.00 1,974.40 2,070.40
Hourly 18.99 19.56 20.72 21.98 23.30 24.68 25.88
106 41,454.40 42,702.40 45,260.80 47,985.60 50,876.80 53,934.40 56,472.00
Biweekly 1,594.40 1,642.40 1,740.80 1,845.60 1,956.80 2,074.40 2,172.00
Hourly 19.93 20.53 21.76 23.07 24.46 25.93 27.15
ANNUAL BUDGET
CITY OF NEDERLAND
207
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2023
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
107 43,576.00 44,886.40 47,528.00 50,419.20 53,393.60 56,680.00 59,300.80
Biweekly 1,676.00 1,726.40 1,828.00 1,939.20 2,053.60 2,180.00 2,280.80
Hourly 20.95 21.58 22.85 24.24 25.67 27.25 28.51
108 45,739.20 47,132.80 49,899.20 52,956.80 56,097.60 59,467.20 62,233.60
Biweekly 1,759.20 1,812.80 1,919.20 2,036.80 2,157.60 2,287.20 2,393.60
Hourly 21.99 22.66 23.99 25.46 26.97 28.59 29.92
109 48,048.00 49,483.20 52,374.40 55,556.80 58,864.00 62,358.40 65,416.00
Biweekly 1,848.00 1,903.20 2,014.40 2,136.80 2,264.00 2,398.40 2,516.00
Hourly 23.10 23.79 25.18 26.71 28.30 29.98 31.45
110 50,440.00 51,937.60 55,016.00 58,385.60 61,921.60 65,603.20 68,681.60
Biweekly 1,940.00 1,997.60 2,116.00 2,245.60 2,381.60 2,523.20 2,641.60
Hourly 24.25 24.97 26.45 28.07 29.77 31.54 33.02
111 52,956.80 54,558.40 57,803.20 61,235.20 64,916.80 68,827.20 72,072.00
Biweekly 2,036.80 2,098.40 2,223.20 2,355.20 2,496.80 2,647.20 2,772.00
Hourly 25.46 26.23 27.79 29.44 31.21 33.09 34.65
112 55,598.40 57,262.40 60,694.40 64,355.20 68,203.20 72,238.40 75,712.00
Biweekly 2,138.40 2,202.40 2,334.40 2,475.20 2,623.20 2,778.40 2,912.00
Hourly 26.73 27.53 29.18 30.94 32.79 34.73 36.40
113 58,344.00 60,091.20 63,648.00 67,537.60 71,635.20 75,857.60 79,518.40
Biweekly 2,244.00 2,311.20 2,448.00 2,597.60 2,755.20 2,917.60 3,058.40
Hourly 28.05 28.89 30.60 32.47 34.44 36.47 38.23
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CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2023
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
114 61,297.60 63,128.00 66,913.60 70,907.20 75,150.40 79,684.80 83,470.40
Biweekly 2,357.60 2,428.00 2,573.60 2,727.20 2,890.40 3,064.80 3,210.40
Hourly 29.47 30.35 32.17 34.09 36.13 38.31 40.13
115 64,313.60 66,248.00 70,262.40 74,464.00 78,936.00 83,699.20 87,713.60
Biweekly 2,473.60 2,548.00 2,702.40 2,864.00 3,036.00 3,219.20 3,373.60
Hourly 30.92 31.85 33.78 35.80 37.95 40.24 42.17
116 67,558.40 69,576.00 73,777.60 78,208.00 82,867.20 87,880.00 92,060.80
Biweekly 2,598.40 2,676.00 2,837.60 3,008.00 3,187.20 3,380.00 3,540.80
Hourly 32.48 33.45 35.47 37.60 39.84 42.25 44.26
117 70,948.80 73,091.20 77,438.40 82,097.60 87,048.00 92,248.00 96,636.80
Biweekly 2,728.80 2,811.20 2,978.40 3,157.60 3,348.00 3,548.00 3,716.80
Hourly 34.11 35.14 37.23 39.47 41.85 44.35 46.46
118 74,484.80 76,731.20 81,328.00 86,216.00 91,374.40 96,886.40 101,483.20
Biweekly 2,864.80 2,951.20 3,128.00 3,316.00 3,514.40 3,726.40 3,903.20
Hourly 35.81 36.89 39.10 41.45 43.93 46.58 48.79
119 78,187.20 80,537.60 85,404.80 90,500.80 95,971.20 101,712.00 106,496.00
Biweekly 3,007.20 3,097.60 3,284.80 3,480.80 3,691.20 3,912.00 4,096.00
Hourly 37.59 38.72 41.06 43.51 46.14 48.90 51.20
120 82,097.60 84,552.00 89,668.80 95,076.80 100,755.20 106,828.80 111,841.60
Biweekly 3,157.60 3,252.00 3,448.80 3,656.80 3,875.20 4,108.80 4,301.60
Hourly 39.47 40.65 43.11 45.71 48.44 51.36 53.77
CITY OF NEDERLAND
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CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2023
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
121 86,236.80 88,816.00 94,140.80 99,736.00 105,768.00 112,132.80 117,457.60
Biweekly 3,316.80 3,416.00 3,620.80 3,836.00 4,068.00 4,312.80 4,517.60
Hourly 41.46 42.70 45.26 47.95 50.85 53.91 56.47
122 90,521.60 93,267.20 98,862.40 104,790.40 111,051.20 117,707.20 123,344.00
Biweekly 3,481.60 3,587.20 3,802.40 4,030.40 4,271.20 4,527.20 4,744.00
Hourly 43.52 44.84 47.53 50.38 53.39 56.59 59.30
123 95,097.60 97,947.20 103,771.20 110,011.20 116,667.20 123,635.20 129,500.80
Biweekly 3,657.60 3,767.20 3,991.20 4,231.20 4,487.20 4,755.20 4,980.80
Hourly 45.72 47.09 49.89 52.89 56.09 59.44 62.26
124 99,798.40 102,793.60 108,992.00 115,502.40 122,470.40 129,792.00 135,948.80
Biweekly 3,838.40 3,953.60 4,192.00 4,442.40 4,710.40 4,992.00 5,228.80
Hourly 47.98 49.42 52.40 55.53 58.88 62.40 65.36
125 104,769.60 107,910.40 114,420.80 121,305.60 128,564.80 136,302.40 142,771.20
Biweekly 4,029.60 4,150.40 4,400.80 4,665.60 4,944.80 5,242.40 5,491.20
Hourly 50.37 51.88 55.01 58.32 61.81 65.53 68.64
126 110,011.20 113,297.60 120,120.00 127,358.40 135,033.60 143,145.60 149,947.20
Biweekly 4,231.20 4,357.60 4,620.00 4,898.40 5,193.60 5,505.60 5,767.20
Hourly 52.89 54.47 57.75 61.23 64.92 68.82 72.09
127 115,523.20 118,976.00 126,193.60 133,723.20 141,731.20 150,238.40 157,372.80
Biweekly 4,443.20 4,576.00 4,853.60 5,143.20 5,451.20 5,778.40 6,052.80
Hourly 55.54 57.20 60.67 64.29 68.14 72.23 75.66
CITY OF NEDERLAND
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CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2023
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
128 121,347.20 124,987.20 132,475.20 140,400.00 148,824.00 157,830.40 165,297.60
Biweekly 4,667.20 4,807.20 5,095.20 5,400.00 5,724.00 6,070.40 6,357.60
Hourly 58.34 60.09 63.69 67.50 71.55 75.88 79.47
129 127,400.00 131,227.20 139,089.60 147,430.40 156,249.60 165,630.40 173,534.40
Biweekly 4,900.00 5,047.20 5,349.60 5,670.40 6,009.60 6,370.40 6,674.40
Hourly 61.25 63.09 66.87 70.88 75.12 79.63 83.43
130 133,744.00 137,758.40 146,036.80 154,793.60 164,091.20 173,908.80 182,208.00
Biweekly 5,144.00 5,298.40 5,616.80 5,953.60 6,311.20 6,688.80 7,008.00
Hourly 64.30 66.23 70.21 74.42 78.89 83.61 87.60
131 140,420.80 144,643.20 153,316.80 162,510.40 172,265.60 182,582.40 191,297.60
Biweekly 5,400.80 5,563.20 5,896.80 6,250.40 6,625.60 7,022.40 7,357.60
Hourly 67.51 69.54 73.71 78.13 82.82 87.78 91.97
132 147,472.00 151,860.80 161,012.80 170,622.40 180,876.80 191,713.60 200,865.60
Biweekly 5,672.00 5,840.80 6,192.80 6,562.40 6,956.80 7,373.60 7,725.60
Hourly 70.90 73.01 77.41 82.03 86.96 92.17 96.57
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CITY OF NEDERLAND
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ANNUAL BUDGET
AUTHORIZING DOCUMENTS
CITY OF NEDERLAND