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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 This page left blank intentionally 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 This page left blank intentionally 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 13 ANNUAL BUDGET This page left blank intentionally 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 17 ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 18 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 21 ANNUAL BUDGET This page left blank intentionally 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 This page left blank intentionally 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 This page left blank intentionally 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 This page left blank intentionally 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 This page left blank intentionally 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 This page left blank intentionally 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 This page left blank intentionally 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 ANNUAL BUDGET This page left blank intentionally 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 CITY OF NEDERLAND 208 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 209 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 210 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 CITY OF NEDERLAND 211 ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 1 ANNUAL BUDGET AUTHORIZING DOCUMENTS CITY OF NEDERLAND