2024-2025_ADOPTED_BUDGETCity of Nederland, Texas
2024-2025 Budget
Cover Page
In Accordance with SB 656
This budget will raise the same amount of revenue from
property taxes as last year’s budget. Revenue to be raised
from new property added to the roll this year is $46,049.
FYE FYE
Property Tax Comparison: 2023-2024 2024-2025
Adopted Tax Rate .467607 .426791
No New Revenue Tax Rate .439078 .426791
No New Revenue M & O Rate .318831 .321297
Voter Approved Tax Rate .467607 .440806
Debt Tax Rate .116527 .108264
The total amount of municipal debt obligation secured by
property taxes for the City of Nederland is $11,295,000.
Record Vote on Tax Rate:
For: Mayor Albanese, Councilmember Duplant,
Councilmember Root, Councilmember Sonnier,
Councilmember Guillot
Absent: None
MAYOR
Don Albanese
COUNCIL MEMBERS
Councilmember, Ward I Bret Duplant
Councilmember, Ward II Sylvia Root
Councilmember, Ward III, Mayor Pro-Tem Randy Sonnier
Councilmember, Ward IV David Guillot
SUBMITTED BY
Christopher Duque
City Manager
CITY OF NEDERLAND 2024-2025 BUDGET
TABLE OF CONTENTS
Page
Transmittal Letter i
FINANCIAL SUMMARIES
Balance Sheet - All Funds4
Statement of Revenues & Appropriations - All Funds Summary 6
Consolidated Statement 8
Summary of Expenditures - All Funds 9
FINANCIAL SECTION
GENERAL FUND
Schedule of Revenues & Appropriations 13
Summary of Expenditures 14
Departmental Budgets
City Council 15
Legal 19
City Manager 23
Finance 27
Human Resources 31
City Hall 37
Police 41
Fire 49
Inspections 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 86
Street Improvement Fund 87
WATER & SEWER FUND
Schedule of Revenues & Appropriations 91
Summary of Expenditures 92
Departmental Budgets
Water Treatment 93
Billing and Collections 97
Wastewater Treatment 101
Water Distribution/Sewer Collection 105
Other Requirements 109
SSES PROJECT FUND
Schedule of Revenues & Appropriations 116
SSES Project Fund 117
SOLID WASTE FUND
Schedule of Revenues & Appropriations 121
Summary of Expenditures 122
Solid Waste 123
Other Requirements 127
CITY OF NEDERLAND 2024-2025 BUDGET
TABLE OF CONTENTS
Page
EQUIPMENT REPLACEMENT FUNDS
Equipment Replacement Fund - General 134
Equipment Replacement Fund - Water & Sewer 137
Equipment Replacement Fund - Solid Waste 140
SPECIAL FUNDS
POLICE NARCOTICS FUND
Schedule of Revenues & Appropriations 148
Police Narcotics Fund 149
LIBRARY SPECIAL FUND
Schedule of Revenues & Appropriations 154
Library Special Fund 155
COURT TECHNOLOGY FUND
Schedule of Revenues & Appropriations 164
Court Technology Fund 165
HOTEL/MOTEL FUND
Schedule of Revenues & Appropriations 170
Hotel/Motel Fund 171
FIRE DEPARTMENT SPECIAL FUND
Schedule of Revenues & Appropriations 176
Fire Dept. Special Fund 177
PARKS & RECREATION SPECIAL FUND
Schedule of Revenues & Appropriations 186
Parks & Recreation Special Fund 187
MID-COUNTY MUNICIPAL LEAGUE CENTRAL DISPATCH
Schedule of Revenues & Appropriations 198
MCML Information Technology 199
MCML Central Dispatch 202
DEBT SERVICE FUND
Schedule of Revenues & Appropriations 208
Debt Service Fund 209
SUPPLEMENTAL INFORMATION
DEBT SCHEDULES
Summary of Total Bonded Indebtedness 215
Chronological Statement of Debt Requirements 216
Summary Schedules 217
SUMMARY OF CAPITAL EXPENDITURES
Capital Outlay by Fund and Department 229
GLOSSARY OF TERMS 233
OBJECT CLASSIFICATIONS 237
PERSONNEL POSITIONS AND WAGE SCALE
List of Positions 245
Wage Scale 247
Don Albanese, Mayor
Randy Sonnier, Mayor Pro Tem
Bret Duplant, Councilmember
Sylvia Root, Councilmember
David Guillot, Councilmember
Christopher Duque, City Manager
“Programmed for Progress”
September 9, 2024
Dear Honorable Mayor and Members of the City Council:
I am pleased to present the proposed Fiscal Year 2024-2025 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 2024-2025
budget for all funds totals $33,851,270.
The FY 2024-2025 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 2024-
2025. The Annual Budget is the single most important report presented to the City Council during
the year. Although it is primarily intended for City Council policy determination, it also serves as
an aid to the citizens in providing a better understanding of the City's operating fiscal programs.
The budget has been built on conservative financial principles. Furthermore, the Budget serves as
a guide for financial control and implementation of City Council policy mandates. In addition to
indicating the FY 2024-2025 Budget highlights and goals, there were a number of
accomplishments during the previous fiscal year:
FY 2023-2024 IN REVIEW
9 Reduced the tax rate from $0.481056 to $0.467607 per $100 assessed taxable value (voter
approval tax rate); maintained the lowest municipal tax rates in Jefferson County; and
continued to provide $15,000 Homestead Tax Exemptions for the elderly and the disabled.
9 Completed street improvements to address the City’s transportation network, approximately
$3,512,943, including the hot mix overlay of Canal Avenue (27
th St to the HWY 69 frontage
August 12, 2024
Page ii
road), Seattle (18th St to the dead end), 19th Street (Queen to Seattle), 21st Street (Queen to
Seattle), 20th Street (Queen to Seattle), and Queen (dead end to dead end), concrete street
repairs of 27th Street (Nederland Ave to Avenue H) and Nederland Avenue (1st St to the railroad
tracks) and bomag and chip sealed residential neighborhood streets.
Purchased two vertical turbine raw water pumps for the Water Treatment Plant ($99,794).
Engaged Westwood for engineering services related to the Water Treatment Plant clarifier
improvement project utilizing the City’s allocated Coronavirus Local Fiscal Recovery Funds.
Created a new Firefighter position for the Fire Department and four Police Officer positions
for the Nederland Police Department.
Adjusted Utility Rates to ensure the fiscal stability of services—the water base rate was
adjusted by $0.50 ($11.00 to $11.50), the sewer base rate was adjusted by $0.50 ($11.40 to
$11.90), and the solid waste rate was adjusted by $0.50 ($21.25 to $21.75).
Received $111,524.23 in grant funding and donations: $4,447.96 – Law Enforcement Officer
Standards and Education Funds (Police), $1,544.70 – Law Enforcement Officer Standards and
Education Funds (Fire), $2,800 – Texas Forest Service (Fire), $52,000 – Wilton and Effie Mae
Hebert Foundation (Library), $2,000 – Entergy (Parks & Recreation); received donations of
$19,000 from Energy Transfer (Fire), $10,656.32 from the Nederland Heritage Foundation
(Fire), $9,995.25 from the Nederland Heritage Foundation (Parks & Recreation), and $9,080
from the Nederland Heritage Foundation (Police).
Purchased five 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.
Installed a new electronic sign at the corner of 15th Street and Boston Avenue ($100,150).
Allocated funding for the purchase of a drone for the Nederland Police Department.
Purchased 1308 Boston Avenue from the Nederland Economic Development Corporation for
emergency management, storage and office uses of the building ($558,415).
Completed the installation of an inclusive playground for Doornbos Park, which included the
playground, swings, rubber surface, shade “canopies,” and fencing.
Completed park improvements: new large pavilion at Doornbos Park ($205,102), Tex Ritter
Park lighting project ($57,900), tennis court and pickleball court repairs and improvements
($42,250), tennis and pickleball courts lighting repairs ($42,000), decorative LED lights for
the Windmill ($15,600), and the Doornbos Park Pond Improvement project ($1,079,977).
Utilized the City’s Coronavirus Local Fiscal Recovery Funds to assist the Nederland
Independent School District’s efforts to provide mental health services to NISD students, to
fund a commercial driver’s license job training/scholarship program with the Lamar Institute
of Technology for Nederland residents, and to assist Adaptive Sports for Kids’ efforts to install
new baseball field fencing at the Babe Ruth baseball field.
Contributed $25,000 to help fund the Nederland Independent School District’s Summer
Recreation Program.
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).
Completed the Seattle Avenue & 27th Street Storm Sewer Improvements project ($616,273).
Completed an assessment of the Water Treatment Plant for a planned repair/improvement
project.
August 12, 2024
Page iii
Annexed a 2.069-acre tract (near Helena Ave and Twin City Highway) to be utilized as the
City’s green waste site.
Approved a new seven-year industrial tax agreement with Energy Transfer (formerly Sunoco).
Approved a tax abatement for Energy Transfer to facilitate $999,224,392 in improvement
projects.
Approved a new seven-year industrial tax agreement with Air Liquide America Corporation.
Continued to fund spay & neutering program of Nederland residents’ pets in an effort to control
the pet population and a feline population control program.
Continued to reduce the crime rate.
Purchased and leased new Christmas decorations.
Held community events including the National Night Out, Monsters in the Park, Veterans’
Day, holiday decorating, Christmas on the Avenue, National Day of Prayer, and the July 4th
Fireworks Extravaganza.
Awarded for the 26th 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.
Awarded the “Above and Beyond’ award from the Texas Employer Support the Guard and
Reserve; the Fire Chief and Human Resources Director/Assistant City Manager were also
presented “Patriot” awards.
Approved a new agreement for services with the Nederland Economic Development
Corporation.
Adopted new Food Truck regulations.
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 working relationship with the Nederland Independent School District.
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 2024-2025
Maintain the lowest municipal tax rates in Jefferson County ($0.426791 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, per 1,000 gallon water fee, waterline
maintenance fee, sewer base rate, per 1,000 gallon sewer fee, sewerline maintenance fee, and
solid waste base rate).
Continuation of street improvements to improve the transportation network—$1,275,000.
Create a new Firefighter position for the Fire Department, a Payroll Specialist position in the
Finance Department, an HR Assistant position in the Human Resources Department, a Desktop
August 12, 2024
Page iv
Support Assistant position in the Information Technology Department, and a new Dispatcher
position in the Central Dispatch.
Complete the City of Nederland, Texas, Combination Tax and Revenue Certificates of
Obligation, Series 2021 (issuance value $4,170,000) projects.
Complete 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.
Utilizing the City’s allocated Coronavirus Local Fiscal Recovery Funds, complete a Water
Treatment Plant clarifier improvement project.
Utilizing the City’s allocated Coronavirus Local Fiscal Recovery Funds, commence a
Sewerline Replacement project and a Waterline Replacement project.
Continue to fund spay & neutering program of Nederland residents’ pets in an effort to control
the pet population and fund a feline population control program.
Purchase three patrol units for the Police Department, a Kubota mower for the Parks &
Recreation Department, a vacuum truck for the Streets Department, a polymer/chemical station
for the Water Treatment Plant, 250 water meters for Utility Billing, and a garbage truck for the
Solid Waste Department.
Complete Park improvements to include a new playground structure at Cropo LeBlanc Park,
windscreen for the tennis and pickleball courts at Doornbos Park, basketball goal equipment
for the Recreation Center, new trash cans for the City parks, LED lighting upgrades at the
Recreation Center, and a new gazebo for Doornbos Park.
Issue 2024 Certificates of Obligation for water treatment plant and wastewater treatment plant
improvements ($8,000,000).
Complete improvements to the downtown area to include bench repairs, installation of trash
cans, installation of “steps” to improve access near intersections of 14th Street and Boston Ave
and 12th Street and Boston Ave, repairs to the raised median near the 1500 block of Boston
Ave, re-surfacing the alleyway between Boston Ave and Atlanta Ave (from 13th St to the dead
end), and aesthetic improvements.
Relocate the shooting range utilized by the Nederland Police Department.
Approve a new industrial tax agreement with Phillips 66.
Continue to reduce the crime rate.
Increase the monthly contribution to the Senior Citizen Center from $3,750 to $4,500.
Continue to provide community events including 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,
August 12, 2024
Page v
drafted a preliminary budget to present to the City Council at the July 10th 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:
• 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
August 12, 2024
Page vi
information technology services for the cities of Nederland, Port Neches, and Groves.
GENERAL FUND
In order to reduce the General Fund fund balance by $1,250,000, the General Fund is unbalanced
with expenditures exceeding revenue by $1.25M.
Revenues. The General Fund revenues for the Fiscal Year 2024-2025 total $15,580,719, an
increase of $1,264,821 or 8.83% from the adopted FY 2023-2024 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%.
As calculated by the Jefferson County Tax Office, the no-new revenue tax rate is $0.426791 per
$100 valuation and the voter-approval tax rate is $0.440806 per $100 valuation. The Fiscal Year
2024-2025 budget was prepared based on utilizing the no-new revenue ad valorem property tax
rate of $0.426791 per $100.00 of assessed taxable value of $1,745,567,778; the ad valorem
property tax rate for the FY 2023-2024 was $0.467607 per $100.00 of assessed taxable value. The
property tax rate is comprised of two components: 1) maintenance and operations and 2) interest
and sinking fund (debt service). The proposed M&O tax rate is $0.318527 and the proposed I&S
tax rate is $0.108264 for a combined total of $0.426791 per $100 assessed taxable value.
56%
30%
2%1%
2%
5%1%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 12, 2024
Page vii
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, to
$0.481056 (one cent above the no-new revenue tax rate to facilitate a firefighter position) in FY
2022-2023, and to $0.467607 (the voter-approval tax rate to facilitate five new public safety
positions) in FY 2023-2024.
0.591853 0.591853 0.594
0.609578 0.609578
0.599159
0.579708
0.517206
0.481056
0.467607
0.426791$0.42
$0.47
$0.52
$0.57
$0.62
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2024
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
$2,000,000,000
2014-
2015
2015-
2016
2016-
2017
2017-
2018
2018-
2019
2019-
2020
2020-
2021
2021-
2022
2022-
2023
2023-
2024
2024-
2025
TAXABLE ASSESSED VALUATION
August 12, 2024
Page viii
Significant features include the following:
Based upon information received from the Jefferson County Appraisal District, there is an
increase in certified taxable values from $1,638,562,845 to $1,745,567,778 ($107,004,933 or
6.5304%). There are 1,975 elderly or disabled taxpayers who utilized the local $15,000
homestead exemption reducing values by $29,138,561, which is an increase of $742,552 or
2.61% from the 2023 certified taxable values homestead exemptions.
Estimated property tax revenue for FY 24-25 is $5,300,000, an increase of $200,000 or 3.92%
from the adopted FY 23-24 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 24-25 is $3,383,419, which reflects recent
revenue receipts and new agreements with Air Liquide America and Energy Transfer; this is
an increase of $283,419 or 9.14% 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 America.
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025
Industrial Tax Revenue
*Estimate
**Proposed
$3,381,718 $3,283,876 $2,980,169 $3,640,073 $3,697,551 $4,052,295 $4,050,861 $4,031,054 $4,265,502 $3,800,000 $3,600,000 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025
Sales Tax Revenue
*Estimate
**Proposed
August 12, 2024
Page ix
For FY 24-25, 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 $3,600,000, an increase of $200,000 or 5.88% from the adopted FY 23-24 budget.
Due to the on-going impacts of the post-COVID-19 pandemic economy and inflation impacts
to individual’s spending, it is necessary to take a conservative approach.
For FY 24-25, the proposed amount of franchise fee revenue is $990,000, which is unchanged
from the previous year.
For FY 24-25, the proposed amount of pool & recreation building fees is $96,000, which is
unchanged from the previous year.
For FY 24-25, the proposed amount of fines & court costs is $280,000, which reflects recent
receipts, and the proposed amount of miscellaneous revenue is $104,130, which is increased
from the prior year due to the amendment to the Dispatch Agreement.
For FY 24-25, the proposed amount of interest income is $806,670, an increase of $511,872,
which is the result of increased interest rates and reflects recent receipts.
For FY 24-25, the transfers-in total $485,000, which includes transfers-in from the Water &
Sewer Fund in the amount of $375,000 and the Solid Waste Fund in the amount of $110,000.
Expenditures. The General Fund total appropriations for the Fiscal Year 2024-2025 are
$16,830,719, an increase of $1,264,821 or 8.12% from the adopted FY 23-24 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.
GENERAL
GOVERNMENT
28%
PUBLIC SAFETY
51%
HIGHWAYS AND
STREETS
12%
CULTURE AND
RECREATION
9%
General Fund Expenditure by Function
August 12, 2024
Page x
The proposed City Manager Department budget includes funding for various professional
services and small projects, as well as funds for the May 2025 election(s).
The proposed Finance Department budget includes funds for the annual audit, 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 creation of a new Payroll Specialist position.
The proposed Human Resources 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 new Human Resources Assistant position.
The proposed City Hall Department budget includes funds for City Hall operating expenses.
The budget increased due to an increased windstorm insurance allocation.
The proposed Police Department budget is increased by $345,026 or 6.26% from the adopted
FY 23-24 budget. The budget funds the implementation of a new collective bargaining
agreement. The budget includes an increased overtime, wearing apparel, windstorm/building
insurance, and computer system allocations, increased vehicle and equipment R&M and rental
equipment allocations for support of the body worn and mobile video recording cameras, and
the increased contribution to Central Dispatch ($22,543).
The proposed Property Maintenance budget eliminates the use of seasonal full-time positions
and instead relies on overtime and contractual mowing to maintain City facilities and properties
In the past, the City utilized federal prisoner crews to help maintain these properties. In
addition, funds are allocated for greater downtown landscaping maintenance.
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 $142,721 or 5.8% from the adopted FY
23-24 budget to reflect the costs associated with the 2021-2026 collective bargaining
agreement, a new firefighter position to complete the three-year plan to add an additional
firefighter to each shift, and greater overtime, wearing apparel, windstorm/building insurance,
fixed plant & equipment R&M, 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. During the fiscal year, an “inspector-
trainee” program is planned to start. The allocation for code enforcement services are
transferred to the Inspections Department; the allocation include funding to handle weedy lot
enforcement duties and other code violations.
The proposed Public Works Administration Department budget includes funding for storm
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Page xi
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 is increased by $505,522 from the adopted FY 23-24
budget. The proposed 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. In addition, $520,000 is allocated for a drainage (ditch and culverts)
maintenance and improvements project.
The proposed Animal Control Department budget includes funding of the spay and neuter
program and a feline population control program. In addition, funds are allocated for various
repairs and improvements to the Animal Shelter.
The proposed Parks and Recreation Department budget includes allocations for increased
supplies and food allocations for greater community event/activity programming and
contractual services that reflects the continuation of the partnership with the YMCA of
Southeast Texas to operate the pool, increased windstorm insurance and electricity allocations.
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 $211,643 for Computer System costs;
$198,000 for Street Lights; $10,000 for Preventative Care Reimbursement; $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; $25,000 is allocated for Contractual Services;
$20,000 is allocated for Contingency; $65,000 is allocated for the Senior Citizen Center, which
includes an increase to their monthly contribution; $430,000 is allocated to transfer to the Parks
Special Fund for construction projects; $400,000 is allocated to transfer to the Capital Outlay
Fund; and $575,000 is allocated to transfer to the Equipment Replacement Fund.
Personnel
Services
62.5%
Materials and
Supplies
3.5%
Contractual Services
24.0%
Capital
Outlay
1.6%
Interfund
Transfers
8.3%
General Fund Expenditures by Category
August 12, 2024
Page xii
WATER AND SEWER FUND
The Water and Sewer Fund is balanced with revenue and expenditures totaling $6,981,832.
Revenues. Significant features include the following:
The total amount of Water and Sewer Fund revenue is $6,981,832; this is an increase of
$901,120 or 14.81% from the prior fiscal year. A water base rate increase, sewer base rate
increase, waterline maintenance fee increase, sewerline maintenance fee increase, per 1,000
gallon water rate increase, and per 1,000 gallon sewer rate increase are proposed effective
October 1, 2024. The utility rate increases are necessary to keep up with operational costs and
to ensure the financial stability of the Water & Sewer Fund.
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025
Utility Fund Revenue
Water Sales
Sewer Sales
*Estimate **Proposed
6,8966,9706,9997,0377,0967,2757,1707,1907,1907,1847,1966600
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 2023-2024
Avg # of Utility Accounts
August 12, 2024
Page xiii
Expenditures. Significant features include the following:
The proposed Water Treatment budget includes $285,000 allocated for Untreated Water. At
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, $65,000 is
allocated in Fixed Plant and Equipment R&M for maintenance of the water plant. The
chemicals allocation is increased to reflect inflation. The supplies/minor tools & equipment
allocation is increased to purchase necessary equipment.
The proposed Billing/Collections budget includes $207,537 allocated for water meter & boxes;
this is the second year of a water meter replacement program. The contractual services
allocation of $95,000 is utilized 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 are reduced due to the overall re-organization
of the Finance Department and Billing/Collections staff. The postage allocation is increased
due to higher United States Postal Service rates for mailing utility bills.
The proposed Wastewater Treatment includes $65,000 to fund Laboratory Testing to satisfy
TCEQ’s unfunded mandate of additional testing. The chemicals allocation is increased due to
inflation. The sludge management allocation was increased to reflect the new rates from the
landfill agreement with Republic Services. $16,000 is allocated in buildings, fixtures and
grounds for UV system supplies.
The proposed Water & Sewer Distribution budget includes $175,000 for Water & Sewer Mains
and an increased supplies/minor tools & equipment allocation.
The proposed budget for Other Requirements includes $20,000 for Computer System, $6,500
for Contingency, $375,000 transferred to the General Fund, $55,000 transferred to the
Equipment Replacement Fund-W/S Fund, and $25,000 transferred to the SSES Project Fund.
Personnel
Services
29.8%
Materials and
Supplies
13.1%
Contractual
Services
28.5%
Capital Outlay
0.2%
Interfund
Transfers
28.3%
W/S Fund Exependitures by Category
August 12, 2024
Page xiv
$1,522,400 is allocated to transfer to Debt Service, which includes payments for the 2020
General Obligation Refunding Bonds, the 2018 main sewer line rehabilitation project debt, and
planned 2024 water treatment plant and sewer treatment plant project debt.
SOLID WASTE FUND
The Solid Waste Fund budget is balanced with revenue and expenditures totaling $1,920,449.
Revenues. Significant features include the following:
The total amount of Solid Waste Fund revenue is $1,920,449, an increase of $69,055 or 3.72%
from the adopted FY 23-24 budget. A solid waste rate increase of $0.50 (from $21.75 to
$22.25) is proposed effective October 1, 2024; this adjustment will raise approximately
$43,000 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:
$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
14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25
Solid Waste Fund Rev/Exp
Revenue Expenditures *Estimate**Proposed
Personnel Services
41%
Materials and
Supplies
13%
Contractual Services
22%
Interfund Transfers
24%
Solid Waste Fund Expenditures by Category
August 12, 2024
Page xv
The proposed budget reflects increased salary and benefit costs, general insurance, and fixed
plant and equipment R&M allocations. The proposed budget includes a $110,000 transfer to
the General Fund and a transfer to Equipment Replacement Fund-Solid Waste in the amount
of $360,000. This latter amount is necessary to fund the purchase of a garbage truck.
MCML CENTRAL DISPATCH FUND
The proposed Central Dispatch Fund budget is balanced with revenue and expenditures totaling
$1,851,737. The expenditures increased by $65,564 or 3.67% from the adopted FY 23-24 budget.
The increase is due to salary adjustments following the 2021 salary survey to remain competitive
with other entities 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 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 $600,000 funds the purchase of
Personnel Services
75%
Materials and Supplies
1%
Contractual Services
24%
Central Dispatch Fund Expenditures by Category
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024*2024-2025**
Central Dispatch Revenue vs. Expenditures
Revenue Expenditures *Estimate **Proposed
August 12, 2024
Page xvi
three police patrol units, the purchase of a Kubota mower for the Parks & Recreation
Department, and vacuum truck for the Streets Department.
The Equipment Replacement Fund-Water & Sewer Fund allocation of $112,500 funds the
purchase of 250 water meters and a polymer/chemical station for the Water Treatment Plant.
These purchases will utilize $47,500 from the Fund’s reserves.
The Equipment Replacement Fund-Solid Waste allocation of $430,000 funds the purchase of
a garbage truck. The purchase will utilize $55,000 from the Fund’s reserves.
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 2024-2025 budget is
$400,000 to fund downtown improvements on 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 2024-2025 budget is $25,000, which
includes funding for system testing/analysis and sewer line repair. A smoke testing and sewer
line project is anticipated; however funding would be allocated via a budget amendment at a
later date.
The proposed FY 2024-2025 Hotel/Motel Fund budget is unbalanced with revenue totaling
$62,000 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, the
closure of two hotel/motels in recent years, and growing number of extended stays related to
industrial construction in the area. 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.
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025
Hotel Occupany Tax Revenue
August 12, 2024
Page xvii
The proposed Street Improvement Fund budget allows for the collection and expenditure of
funds from the City’s dedicated street maintenance sales tax. $1,000,000 is allocated for street
improvements and related contractual services. $900,000 in sales tax revenue and $100,000
in interest income revenue. 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 4
th of July,
Christmas on the Avenue, etc. New construction projects include a new playground structure
at Cropo LeBlanc Park, windscreens for the tennis & pickleball courts, basketball goal
equipment for the Recreation Center, trash cans for the parks, LED lighting upgrades at the
Recreation Center, and a new gazebo at Doornbos Park. $430,000 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 $992,860, a decrease of $1,000 or 0.1% from the adopted FY 23-24 budget.
Significant features include a $505,000 allocation for special programs, which includes
incentives offered to local businesses.
DEBT SERVICE
The debt service requirements for FY 2024-2025 are as follows:
Ad Valorem Taxes $1,920,125
Water and Sewer Revenues 1,522,400
Total $3,442,525
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024* 2024-2025**
STREET SALES TAX REVENUE
*Estimate
**Proposed
August 12, 2024
Page xviii
PERSONNEL
COLA/
Steps
NPOA CBA
Steps &
COLA
IAFF
Steps &
CBA
Health &
Dental
Ins. TMRS
Salary
Survey
Adjustments
New
Position Total
General Fund 145,457.40 80,274.27 14,713.87 67,988.40 56,854.38 2,758.08 165,067.12 +533,113.52
Water and Sewer Fund 29,931.84 -5,012.93 8,597.82 10,310.97 + 43,827.70
Solid Waste Fund 11,099.04 1,784.49 3,604.94 9,016.80 + 25,505.27
Central Dispatch Fund 18,456.72 2,185.39 3,959.27 6,555.74 122,326.29 +153,483.41
Total +204,945.00 +80,274.27 +14,713.87 66,945.35 +73,016.41 +28,641.59 +287,393.41 +755,929.90
The proposed budget for FY 2024-2025 includes a 2% 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 2% COLA and steps across the General Fund, Water and Sewer Fund,
Solid Waste Fund, and Central Dispatch Fund equals $204,945.00.
The proposed budget allocates funds to meet the terms of the Nederland Police Officers
Association’s collective bargaining agreement ($80,274.27). The City and police union are
finalizing negotiations of a two-year CBA effective October 1, 2024. The CBA includes a 2%
COLA, police officer, police sergeant, and lieutenant pay scale adjustments, clothing allowance
adjustments, stipend for special response team members, adjusting the bilingual pay stipend,
adjusting the field training officer stipend, revising the certification pay, and increasing the cell
phone allowance.
The proposed budget allocates funds to meet the terms of the International Association of
Firefighters, Local 3339’s collective bargaining agreement ($14,713.87). The City and fire union
negotiated a new five-year CBA effective October 1, 2021. The CBA includes a 2% 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 increased by $66,945.35. In July, the City changed
its health insurance provider, awarding the bid to United Health Care with a slight 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 a rate increase. The City’s health and
dental insurance costs have increased due to employees’ amending their dependent coverage, such
as going from employee-only to family dependent coverage.
Payments to the Texas Municipal Retirement System (TMRS) increased by $73,016.41. Effective
January 1, 2025, the City’s contribution shall increase from 7.50% to 7.85% 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.
The proposed budget allocates funds for salary survey adjustments ($28,641.59). 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,
August 12, 2024
Page xix
the City Council agreed to complete a salary survey every five years to ensure pay remained
competitive for recruitment and retention. In 2021, 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, 2024, in addition to
the budgeted 2% cost of living adjustment; and
• Salaried employees would receive the 2% COLA on October 1, 2024, and salaried
employees eligible for a step would take a step on April 1, 2025.
The proposed budget includes five new positions – a payroll specialist in the Finance Department,
a human resources assistant in the Human Resources Department, a firefighter in the Fire
Department, a desktop support assistant in the Information Technology Department, and a
Dispatcher in the Central Dispatch Department ($287,393.41). The Finance Director and Human
Resources Director/Deputy City Manager requested the administrative positions to enhance
services they provide to the other departments and to the public. 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 third year implementing this effort; this is the fourth firefighter
position added since 1999. The I.T. Director requested the support position to meet the growing
demands for I.T. services of the three mid-county cities; funding of the position was possible by
offsetting contractual services costs. The Police Chief requested a new dispatcher position to meet
the growing demands for services of the three mid-county cities.
In the General Fund, the total costs for the 2% 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 positions are $533,113.52. In the Water & Sewer Fund, the total
costs for the 2% COLA and steps, the health and dental insurance costs, retirement system costs,
and salary survey adjustments are $43,827.70. In the Solid Waste Fund, the total costs for the 2%
COLA and steps, the health and dental insurance costs, retirement system costs, and salary survey
adjustments are $25,505.27. In the Central Dispatch Fund, the total costs for the 2% COLA and
steps, the health and dental insurance costs, retirement system costs, and salary survey adjustments
are $153,483.41. Combined, the total personnel costs adjustments equal $755,929.90.
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 on-going impacts to households and businesses due to inflation
in the post-COVID-19 pandemic economy further complicates matters with an unclear path to
economic recovery. Unfortunately, the City of Nederland is neither unique nor isolated from the
economic factors that impact municipal revenue sources. In responding to these conditions,
management has undertaken budgetary efforts to promote greater financial efficiency and
effectiveness. It is important to remember that many of the same economic conditions that
influence the City also directly impact citizens/taxpayers themselves and, as such, recognition
must be given to this circumstance when considering budgetary decisions.
ANNUAL BUDGET
FINANCIAL SUMMARIES
CITY OF NEDERLAND
1
2
ANNUAL BUDGET
This page left blank intentionally
CITY OF NEDERLAND
3
CITY OF NEDERLAND
BALANCE SHEET-ALL FUNDS
AS OF JUNE 30, 2024
Water &Street Equipment
General Debt Service Sewer Solid Waste Improvement Replace.
Fund Fund Funds Fund Fund Funds
ASSETS
Cash & Investments $27,748,709 $242,851 $4,858,537 $3,630,964 $5,215,830 $2,541,260
Cash & Investments - Restricted 899,495
Due (To)/From Other Funds (1,642,338) 2,253,632 (294,547)750,000
Prepaid Expenses 593,190 1,740,131 282,552
Accounts Receivable 1,420,853 161,972 335,011 85,265 81,954
Fixed Assets (Net)29,386,070 1,071,754
TOTAL ASSETS $28,120,414 $2,658,455 $36,924,697 $5,070,535 $6,047,784 $2,541,260
LIABILITIES & FUND BALANCE
Accounts Payable $418,652 $0 $2,013,080 $277,449 $152,144 $0
Reserve for Taxes & Receivables 4,290,758 161,972 27,170,875 54,494
TOTAL LIABILITIES 4,709,410 161,972 29,183,955 331,943 152,144 0
FUND BALANCE
Fund Balance 10/01/23 20,551,089 63,599 8,463,166 4,642,477 5,282,899 2,008,597
Revenues 15,070,416 2,857,535 4,587,324 1,422,734 1,824,977 682,580
Expenditures (12,210,500) (424,653) (5,309,748) (1,326,623) (1,212,235) (149,919)
FUND BALANCE 6/30/24 23,411,005 2,496,481 7,740,742 4,738,588 5,895,641 2,541,258
TOTAL LIABILITIES
& FUND BALANCE $28,120,415 $2,658,453 $36,924,697 $5,070,531 $6,047,785 $2,541,258
ANNUAL BUDGET
CITY OF NEDERLAND
4
Police Court Parks &MCML
Narcotics Technology Library Hotel/Motel Recreation Fire Dept Capital Dispatch
Fund Fund Fund Fund Fund Special Fund Outlay Funds Fund
$98,634 ($4,592) $94,714 $105,194 $1,077,474 $56,518 $19,070,164 $786,173
10,000
(1,207,506) 132,982
18,625 30,580
2,607,926
953,147
$98,634 ($4,592) $104,714 $105,194 $1,096,099 $56,518 $20,470,584 $1,902,882
$0 $0 $3,635 $0 $167,089 $0 $414,567 $78,028
37,126
0 0 40,761 0 167,089 0 414,567 78,028
96,385 1,632 47,897 95,707 822,847 46,607 19,294,682 1,487,386
17,841 4,711 56,862 56,831 1,192,347 21,773 2,601,384 1,498,521
(15,593) (10,936) (40,806) (47,344) (1,086,183) (11,862) (1,840,050) (1,161,055)
98,633 (4,593) 63,953 105,194 929,011 56,518 20,056,016 1,824,852
$98,633 ($4,593) $104,714 $105,194 $1,096,100 $56,518 $20,470,583 $1,902,880
ANNUAL BUDGET
CITY OF NEDERLAND
5
CITY OF NEDERLAND
ALL FUNDS SUMMARY
BUDGET FISCAL YEAR 2024-2025
OPERATING FUNDS
Debt Water & SSES Solid Equip.
General Service Sewer Project Waste Replace.
Fund Fund Fund Fund Fund Funds
REVENUES:
Taxes $13,386,419 $1,955,125
License & Permits 131,500
Intergovernmental 270,000
Charges for Service 111,000 6,580,832 1,825,000
Fines & Forfeitures 286,000
Miscellaneous 910,800 6,000 401,000 25,000 95,449 50,000
Donations
Transfers-In 485,000 1,522,400 25,000 990,000
TOTAL 15,580,719 3,483,525 6,981,832 50,000 1,920,449 1,040,000
APPROPRIATIONS:
General Administration 1,829,372
Fire Department 2,694,056
Police Department 5,925,497 600,000
Public Services 2,769,402 4,937,932 50,000 1,436,449 542,500
Parks & Recreation 909,141
Library 650,608
Other Requirements 2,052,643
Debt Service 3,405,983
Transfers-Out 2,043,900 484,000
TOTAL 16,830,719 3,405,983 6,981,832 50,000 1,920,449 1,142,500
CHANGE IN
FUND BALANCE ($1,250,000) $77,542 $0 $0 $0 ($102,500)
ANNUAL BUDGET
CITY OF NEDERLAND
6
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 $900,000 $16,301,544
131,500
15,000 1,851,737 2,136,737
8,516,832
286,000
4,750 25,000 2,000 12,000 6,000 100,000 1,637,999
50,000 25,000 33,000 108,000
430,000 3,452,400
19,750 75,000 62,000 25,000 475,000 6,000 1,000,000 1,851,737 32,571,012
692,704 2,522,076
25,000 2,719,056
19,750 10,500 1,159,033 7,714,780
1,000,000 10,736,283
62,800 475,000 1,446,941
75,000 725,608
2,052,643
3,405,983
2,527,900
19,750 75,000 62,800 25,000 475,000 10,500 1,000,000 1,851,737 33,851,270
$0 $0 ($800) $0 $0 ($4,500) $0 $0 ($1,280,258)
CITY OF NEDERLAND
7
CONSOLIDATED STATEMENT
FISCAL YEAR 2024-2025
Beginning FY24-25 FY24-25 Ending
Fund Balance Revenue Expenditures Fund Balance
FUND
General Fund $17,620,303 $15,580,719 $16,830,719 $16,370,303
Street Improvement Fund 5,101,250 1,000,000 1,000,000 5,101,250
Water & Sewer Fund 5,110,262 6,981,832 6,981,832 5,110,262
SSES Project Fund 647,786 50,000 50,000 647,786
Solid Waste Fund 3,477,124 1,920,449 1,920,449 3,477,124
Equip. Replacement-General 796,067 600,000 600,000 796,067
Equip. Replacement-W & S 386,069 65,000 112,500 338,569
Equip. Replacement-Solid Waste 772,902 375,000 430,000 717,902
Police Narcotic Fund 87,315 19,750 19,750 87,315
Library Special Fund 46,502 75,000 75,000 46,502
Court Technology Fund 5,426 6,000 10,500 926
Hotel/Motel Fund 44,711 62,000 62,800 43,911
Fire Department Special Fund 50,039 25,000 25,000 50,039
Parks & Recreation Spec. Fund 1,618,420 475,000 475,000 1,618,420
MCML Central Dispatch Fund 446,647 1,851,737 1,851,737 446,647
Debt Service Fund 150,362 3,483,525 3,405,983 227,904
$36,361,185 $32,571,012 $33,851,270 $35,080,927
ANNUAL BUDGET
CITY OF NEDERLAND
8
SUMMARY OF EXPENDITURES
ALL FUNDS
FISCAL YEAR 2024-2025
PERSONNEL MATERIALS CONTRACTUAL
SERVICES & SUPPLIES SERVICES CAPITAL TRANSFERS TOTAL
FUND
General Fund $10,513,511 $592,835 $4,044,373 $275,000 $1,405,000 $16,830,719
Street Improvement Fund $0 $0 $100,000 $900,000 $0 $1,000,000
Water & Sewer Fund 2,082,945 912,287 1,993,200 16,000 1,977,400 6,981,832
SSES Project Fund 0 0 50,000 0 0 50,000
Solid Waste Fund 782,409 239,750 428,290 0 470,000 1,920,449
Equip. Replacement-General 0 0 0 600,000 0 600,000
Equip. Replacement-W & S 0 0 0 112,500 0 112,500
Equip. Replacement-Solid Waste 0 0 0 430,000 0 430,000
Police Narcotic Fund 4,000 6,750 9,000 0 0 19,750
Library Special Fund 0 67,000 8,000 0 0 75,000
Court Technology Fund 0 0 10,500 0 0 10,500
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 28,500 241,500 205,000 0 475,000
MCML Central Dispatch Fund 1,394,717 14,550 442,470 0 0 1,851,737
Debt Service Fund 0 0 0 0 3,405,983 3,405,983
$14,777,582 $1,874,672 $7,402,133 $2,538,500 $7,258,383 $33,851,270
ANNUAL BUDGET
CITY OF NEDERLAND
9
ANNUAL BUDGET
This page left blank intentionally
CITY OF NEDERLAND
10
ANNUAL BUDGET
GENERAL FUND
CITY OF NEDERLAND
11
12
ANNUAL BUDGET
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
Current Taxes $5,100,000 $5,540,962 $5,300,000
Delinquent Taxes 55,000 50,413 55,000
Industrial In-Lieu-of Tax Payments 3,100,000 3,877,798 3,383,419
Sales Tax 3,400,000 3,128,100 3,600,000
Taxes P&I 58,000 53,110 58,000
Occupational Taxes & Licenses 6,100 7,363 6,500
Franchise Fees 990,000 223,515 990,000
State Grant Funds 0 2,007 0
Federal Grant-ARPA 0 0 0
School Contribution 260,000 157,245 270,000
Inspection Fees 125,000 80,544 125,000
Pool & Recreation Bldg. Fees 96,000 46,888 96,000
Donations 0 21,796 0
Fines & Court Costs 260,000 211,474 280,000
Library Fees 12,000 10,646 12,000
Animal Control Fees 3,000 3,290 3,000
Court Bldg Security Fees 6,000 5,654 6,000
Time Payment Reimbursement Fee 0 5,856 0
Interest Income 294,798 1,113,990 806,670
Miscellaneous Revenue 75,000 54,765 104,130
Sales of Land 0 0 0
Transfers In 475,000 475,000 485,000
TOTAL REVENUES 14,315,898 15,070,416 15,580,719
EXPENDITURES
Personnel Services 9,987,621 7,360,829 10,513,511
Materials & Supplies 570,085 370,812 592,835
Contractual Services 3,096,303 2,413,288 4,044,373
Capital Outlay 305,500 298,047 275,000
Transfers Out 1,525,000 1,725,000 1,405,000
TOTAL EXPENDITURES 15,484,509 12,167,976 16,830,719
EXCESS (DEFICIT) REVENUES
OVER EXPENDITURES ($1,168,611) $2,902,440 ($1,250,000)
CITY OF NEDERLAND
GENERAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2024-2025
13
ANNUAL BUDGET
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 89,808 0 0 90,158
City Manager 394,604 4,750 74,400 0 0 473,754
Finance 465,487 4,500 175,700 0 0 645,687
Human Resources 323,909 7,210 102,950 0 0 434,069
Civil Service 0 600 3,550 0 0 4,150
City Hall 0 4,200 154,000 0 0 158,200
Police 4,649,175 139,550 1,061,572 0 0 5,850,297
Property Maintenance 18,725 4,075 52,400 0 0 75,200
Emergency Management 0 2,500 71,000 0 0 73,500
Fire 2,298,106 68,800 235,000 0 0 2,601,906
Fire Department Volunteers 650 0 18,000 0 0 18,650
Inspections 326,345 13,250 73,800 0 0 413,395
Code Enforcement 0 0 0 0 0 0
Public Works Admin. 276,986 9,350 151,450 0 0 437,786
Street Department 744,536 160,300 557,100 275,000 0 1,736,936
Animal Control 131,855 5,700 43,730 0 0 181,285
Parks & Recreation 477,941 125,750 305,450 0 0 909,141
Library 384,488 41,800 224,320 0 0 650,608
Other Requirements 0 0 647,643 0 1,405,000 2,052,643
$10,513,511 $592,835 $4,044,373 $275,000 $1,405,000 $16,830,719
CITY OF NEDERLAND
GENERAL FUND
SUMMARY OF EXPENDITURES
FISCAL YEAR 2024-2025
PERSONNEL
SERVICES 62%
MATERIALS &
SUPPLIES 4%
CONTRACTUAL
SERVICES 24%
CAPITAL
OUTLAY 2%
INTERFUND
TRANSFERS 8%
14
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.
15
ANNUAL BUDGET
SUMMARY
General Fund
City Council
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $20,654 $15,468 $20,654
6200 Materials & Supplies 200 72 200
6300 Contractual Services 2,500 550 2,500
6700 Capital Outlay 0 0 0
Total $23,354 $16,090 $23,354
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
16
ANNUAL BUDGET
FUND:General
DEPARTMENT:City Council - 01-11-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
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 31 34
Total 20,654 15,468 20,654
MATERIALS & SUPPLIES
General Office Supplies 6210 100 72 100
Supplies/Minor Tools & Equipment 6265 100 0 100
Total 200 72 200
CONTRACTUAL SERVICES
Training & Travel 6333 2,500 550 2,500
Total 2,500 550 2,500
TOTALS $23,354 $16,090 $23,354
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
17
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CITY OF NEDERLAND
18
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.
19
ANNUAL BUDGET
SUMMARY
General Fund
Legal
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $50 $46 $50
6200 Materials & Supplies 300 0 300
6300 Contractual Services 88,290 65,048 89,808
6700 Capital Outlay 0 0 0
Total $88,640 $65,094 $90,158
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
20
ANNUAL BUDGET
FUND:General
DEPARTMENT:Legal - 01-12-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Worker's Compensation 6128 $50 $46 $50
Total 50 46 50
MATERIALS & SUPPLIES
Books & Publications 6212 300 0 300
Total 300 0 300
CONTRACTUAL SERVICES
Legal Services 6313 61,015 45,418 62,078
Training & Travel 6333 500 0 500
Court Costs, Jury Fees 6372 400 0 400
City Judge 6374 26,375 19,630 26,830
Total 88,290 65,048 89,808
TOTALS $88,640 $65,094 $90,158
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
21
ANNUAL BUDGET
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CITY OF NEDERLAND
22
ANNUAL BUDGET
CITY MANAGER
CITY OF NEDERLAND
The City Manager is appointed and is responsible to the Mayor and City Council. He is the
Chief Administrative Officer of the City. The City Manager oversees personnel, develops
the proposed budget, proposes policy alternatives and is generally responsible for the
implementation of policies and programs proposed by the City Council. The City Clerk is
appointed by the City Council.
23
ANNUAL BUDGET
SUMMARY
General Fund
City Manager
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $385,110 $278,958 $394,604
6200 Materials & Supplies 4,750 11,493 4,750
6300 Contractual Services 75,400 32,334 74,400
6700 Capital Outlay 0 0 0
Total $465,260 $322,785 $473,754
Schedule of Personnel Number of Number of
Pay Grade Positions
City Manager 132 1
City Clerk 119 1
Total 2
CITY OF NEDERLAND
24
ANNUAL BUDGET
FUND:General
DEPARTMENT:City Manager - 01-13-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $308,659 $226,577 $315,609
Longevity 6113 1,872 1,388 1,968
Extra Help 6115 3,000 1,212 3,000
Group Insurance 6121 24,179 17,436 24,535
TMRS 6124 23,034 16,829 24,652
Social Security 6126 23,985 15,169 24,524
Worker's Compensation 6128 381 347 316
Total 385,110 278,958 394,604
MATERIALS & SUPPLIES
General Office Supplies 6210 3,000 654 3,000
Books & Publications 6212 750 8,732 750
Miscellaneous Supplies 6220 1,000 2,107 1,000
Total 4,750 11,493 4,750
CONTRACTUAL SERVICES
Postage & Freight 6332 750 357 750
Training & Travel 6333 5,000 2,950 5,000
Advertising/Publication 6337 12,000 11,312 13,000
Insurance-General 6341 400 274 400
Vehicle & Equipment R & M 6355 250 0 250
Dues & Memberships 6377 11,000 9,121 10,000
Contractual Services 6393 31,000 8,320 30,000
Election Services 6395 15,000 0 15,000
Total 75,400 32,334 74,400
TOTALS $465,260 $322,785 $473,754
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
25
ANNUAL BUDGET
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CITY OF NEDERLAND
26
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.
27
ANNUAL BUDGET
SUMMARY
General Fund
Finance Department
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $376,882 $352,338 $465,487
6200 Materials & Supplies 4,500 5,762 4,500
6300 Contractual Services 170,200 127,325 175,700
6700 Capital Outlay 0 0 0
Total $551,582 $485,425 $645,687
Schedule of Personnel Number of Number of
Pay Grade Positions
Director of Finance 127 1
Accountant 112 1
Accounts Payable/Utility Billing Specialist 112 1
Payroll Technician 108 1
Total 4
CITY OF NEDERLAND
28
ANNUAL BUDGET
FUND:General
DEPARTMENT:Finance - 01-15-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $282,683 $270,100 $355,981
Overtime 6111 $0 $10,122 $0
Longevity 6113 1,560 1,390 1,392
Group Insurance 6121 49,465 28,882 52,618
TMRS 6124 21,084 20,843 27,741
Social Security 6126 21,745 20,687 27,339
Worker's Compensation 6128 345 314 416
Total 376,882 352,338 465,487
MATERIALS & SUPPLIES
General Office Supplies 6210 4,000 5,485 4,000
Books & Publications 6212 500 277 500
Total 4,500 5,762 4,500
CONTRACTUAL SERVICES
Auditing & Accounting 6311 48,000 40,960 52,000
Postage & Freight 6332 2,000 1,282 2,200
Training & Travel 6333 3,000 3,716 5,000
Advertising/Publication 6337 1,000 100 1,000
Insurance-General 6341 400 410 0
Dues & Memberships 6377 800 300 500
Contractual Services 6393 115,000 80,557 115,000
Total 170,200 127,325 175,700
TOTALS $551,582 $485,425 $645,687
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
29
ANNUAL BUDGET
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CITY OF NEDERLAND
30
ANNUAL BUDGET
HUMAN RESOURCES DEPARTMENT
CITY OF NEDERLAND
The Human Resources 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.
31
ANNUAL BUDGET
SUMMARY
General Fund
Human Resources
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $272,684 $193,440 $323,909
6200 Materials & Supplies 7,210 3,968 7,210
6300 Contractual Services 103,275 65,352 102,950
6700 Capital Outlay 000
Total $383,169 $262,760 $434,069
Schedule of Personnel Number of Number of
Pay Grade Positions
Human Resources Director 125 1
Human Resources Generalist 112 1
Human Resources Assistant 107 1
Total 3
CITY OF NEDERLAND
32
ANNUAL BUDGET
FUND:General
DEPARTMENT:Human Resources - 01-16-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $209,178 $154,491 $255,119
Overtime 6111 0 0 0
Longevity 6113 1,392 996 1,488
Extra Help 6115 9,000 0 0
Group Insurance 6121 20,432 14,569 27,432
TMRS 6124 15,619 11,502 19,290
Social Security 6126 16,797 11,640 20,319
Worker's Compensation 6128 266 242 261
Total 272,684 193,440 323,909
MATERIALS & SUPPLIES
General Office Supplies 6210 3,000 544 3,000
Books & Publications 6212 150 71 150
Foods 6236 560 210 560
Special Program Supplies 6243 3,500 3,143 3,500
Total 7,210 3,968 7,210
CONTRACTUAL SERVICES
Consultant Services 6312 31,000 22,531 31,000
Medical Svcs. and Pre-Employ.6314 15,000 8,115 15,000
Postage & Freight 6332 450 384 450
Training & Travel 6333 3,500 3,159 3,500
Advertising/Publication 6337 1,300 1,169 1,300
Printing & Binding 6338 750 0 750
Insurance-General 6341 325 274 0
Surety, Fidelity Bonds 6342 150 0 150
Unemployment Reimbursement 6347 7,000 0 7,000
Dues & Memberships 6377 800 220 800
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
33
ANNUAL BUDGET
FUND:General
DEPARTMENT:Human Resources - 01-16-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Contractual Services 6393 30,000 20,163 30,000
Special Programs 6400 13,000 9,337 13,000
Total 103,275 65,352 102,950
TOTALS $383,169 $262,760 $434,069
CITY OF NEDERLAND
34
ANNUAL BUDGET
SUMMARY
General Fund
Civil Service
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 600 0 600
6300 Contractual Services 3,550 2,367 3,550
6700 Capital Outlay 0 0 0
Total $4,150 $2,367 $4,150
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
35
ANNUAL BUDGET
FUND:General
DEPARTMENT:Civil Service - 01-16-01
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
MATERIALS & SUPPLIES
General Office Supplies 6210 $100 $0 $100
Books & Publications 6212 500 0 500
Total 600 0 600
CONTRACTUAL SERVICES
Consultant Services 6312 900 775 900
Medical Svcs. and Pre-Employ. 6314 750 752 750
Reimbursement 6317 50 0 50
Training & Travel 6333 1,500 840 1,500
Advertising/Publication 6337 150 0 150
Dues & Memberships 6377 200 0 200
Total 3,550 2,367 3,550
TOTALS $4,150 $2,367 $4,150
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
36
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.
37
ANNUAL BUDGET
SUMMARY
General Fund
City Hall
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 4,200 2,547 4,200
6300 Contractual Services 95,000 129,010 154,000
6700 Capital Outlay 0 0 0
Total $99,200 $131,557 $158,200
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
38
ANNUAL BUDGET
FUND:General
DEPARTMENT:City Hall - 01-19-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
MATERIALS & SUPPLIES
General Office Supplies 6210 $800 $1,532 $1,000
Miscellaneous Supplies 6220 1,000 113 1,000
Foods 6236 400 60 400
Supplies/Minor Tools & Equipment 6265 2,000 842 1,800
Total 4,200 2,547 4,200
CONTRACTUAL SERVICES
Telephone 6331 8,000 5,927 8,000
Insurance-General 6341 54,000 99,157 110,000
Electricity 6348 8,500 3,311 8,000
Natural Gas 6349 2,500 2,554 3,500
Bldg/Structure Improvements 6350 2,000 2,292 2,000
Fixed Plant & Equipment R & M 6351 8,000 7,264 8,000
Rental Equipment 6366 3,000 3,255 3,500
Janitorial Services 6380 9,000 5,250 11,000
Total 95,000 129,010 154,000
TOTALS $99,200 $131,557 $158,200
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
39
ANNUAL BUDGET
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CITY OF NEDERLAND
40
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.
41
ANNUAL BUDGET
SUMMARY
General Fund
Police Department
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $4,385,474 $3,223,478 $4,649,175
6200 Materials & Supplies 136,550 84,973 139,550
6300 Contractual Services 943,213 733,338 1,061,572
6700 Capital Outlay 11,000 53,459 0
6900 Interfund Transfers 0 0 0
Total $5,476,237 $4,095,248 $5,850,297
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 6
Police Officer CB 24
Court Administrator 108 1
Administrative Assistant 107 1
Departmental Clerk 106 1
Total 36
CB - Collective Bargaining
CITY OF NEDERLAND
42
ANNUAL BUDGET
FUND:General
DEPARTMENT:Police - 01-21-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $3,007,053 $2,207,910 $3,193,739
Overtime 6111 225,000 179,064 230,000
Longevity 6113 14,160 9,884 15,264
Extra Help 6115 52,000 41,195 52,000
Certification Pay 6116 62,290 52,790 90,044
Group Insurance 6121 472,330 323,269 481,812
TMRS 6124 245,408 181,168 273,943
Social Security 6126 257,078 182,519 273,950
Worker's Compensation 6128 50,155 45,679 38,423
Total 4,385,474 3,223,478 4,649,175
MATERIALS & SUPPLIES
General Office Supplies 6210 13,000 6,615 13,000
Books & Publications 6212 750 164 750
Miscellaneous Supplies 6220 8,000 3,102 8,000
Motor Vehicle Fuel 6222 53,000 33,871 53,000
Wearing Apparel 6231 42,000 31,782 45,000
Foods 6236 1,300 487 1,300
Supplies/Minor Tools & Equipment 6265 16,000 8,438 16,000
Safety Equipment 6274 2,500 514 2,500
Total 136,550 84,973 139,550
CONTRACTUAL SERVICES
Computer System 6315 10,000 696 10,000
Telephone 6331 13,000 12,226 15,000
Postage & Freight 6332 7,000 3,332 7,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
43
ANNUAL BUDGET
FUND:General
DEPARTMENT:Police - 01-21-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Training & Travel 6333 15,000 10,406 15,000
Insurance-General 6341 78,000 86,803 95,000
Insurance Motor Equipment 6343 15,000 17,353 15,000
Electricity 6348 20,000 10,604 20,000
Bldg/Structure Improvements 6350 4,000 0 4,000
Fixed Plant & Equipment R & M 6351 6,000 3,219 6,000
Vehicle & Equipment R & M 6355 40,000 37,857 45,000
Rental Equipment 6366 0 22,676 71,816
Dues & Memberships 6377 2,500 816 2,500
Janitorial Services 6380 6,150 3,339 6,150
Prisoner Costs 6384 25,000 16,124 25,000
Contractual Services 6393 56,000 25,001 56,000
Special Programs 6400 2,000 214 2,000
Contribution - Central Dispatch 6406 643,563 482,672 666,106
Total 943,213 733,338 1,061,572
CAPITAL OUTLAY
Radio & Radar Equipment 6747 11,000 53,459 0
Total 11,000 53,459 0
TOTALS $5,476,237 $4,095,248 $5,850,297
CITY OF NEDERLAND
44
ANNUAL BUDGET
SUMMARY
General Fund
Property Maintenance
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $23,114 $7,684 $18,725
6200 Materials & Supplies 3,975 1,392 4,075
6300 Contractual Services 38,400 16,301 52,400
6700 Capital Outlay 0 0 0
Total $65,489 $25,377 $75,200
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
45
ANNUAL BUDGET
FUND:General
DEPARTMENT:Property Maintenance - 01-21-01
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Overtime 6111 $16,000 $6,381 $16,000
Extra Help 6115 4,000 0 0
TMRS 6124 1,186 479 1,242
Social Security 6126 1,530 462 1,224
Worker's Compensation 6128 398 362 259
Total 23,114 7,684 18,725
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 2,500 1,392 2,600
Motor Vehicle Supplies 6258 225 0 225
Supplies/Minor Tools & Equipment 6265 1,250 0 1,250
Total 3,975 1,392 4,075
CONTRACTUAL SERVICES
Insurance Motor Equipment 6343 1,650 1,563 1,650
Vehicle & Equipment R & M 6355 750 0 750
Contractual Services 6393 36,000 14,738 50,000
Total 38,400 16,301 52,400
Miscellaneous Equipment 6744 0 16,662 0
Total 0 16,662 0
TOTALS $65,489 $42,039 $75,200
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
46
ANNUAL BUDGET
SUMMARY
General Fund
Emergency Management
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 2,500 0 2,500
6300 Contractual Services 69,000 35,879 71,000
6700 Capital Outlay 0 0 0
Total $71,500 $35,879 $73,500
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
47
ANNUAL BUDGET
FUND:General
DEPARTMENT:Emergency Management - 01-21-02
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
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 1,672 3,000
Insurance-General 6341 1,000 1,931 3,000
Contractual Services 6393 65,000 32,276 65,000
Total 69,000 35,879 71,000
Miscellaneous Equipment 6744 0 20,109 0
Total 0 20,109 0
TOTALS $71,500 $55,988 $73,500
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
48
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.
49
ANNUAL BUDGET
SUMMARY
General Fund
Fire Department
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $2,180,485 $1,565,334 $2,298,106
6200 Materials & Supplies 66,800 40,936 68,800
6300 Contractual Services 159,545 169,166 235,000
6700 Capital Outlay 0 0 0
Total $2,406,830 $1,775,436 $2,601,906
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 14
Total 19
CB - Collective Bargaining
CITY OF NEDERLAND
50
ANNUAL BUDGET
FUND:General
DEPARTMENT:Fire Department - 01-22-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $1,510,214 $1,106,883 $1,605,579
Overtime 6111 115,000 73,779 120,000
Longevity 6113 13,584 9,166 12,912
Certification Pay 6116 32,760 23,247 32,760
Group Insurance 6121 227,127 146,240 231,330
TMRS 6124 124,055 89,681 137,493
Social Security 6126 127,943 89,196 135,501
Worker's Compensation 6128 29,802 27,142 22,531
Total 2,180,485 1,565,334 2,298,106
MATERIALS & SUPPLIES
General Office Supplies 6210 2,700 117 2,700
Books & Publications 6212 2,400 1,885 2,400
Miscellaneous Supplies 6220 6,000 2,664 6,000
Motor Vehicle Fuel 6222 15,000 10,449 15,000
Wearing Apparel 6231 10,500 6,666 12,500
Foods 6236 2,500 1,610 2,500
Signs & Markers 6240 500 0 500
Special Program Supplies 6243 1,200 0 1,200
Motor Vehicle Supplies 6258 1,000 510 1,000
Supplies/Minor Tools & Equipment 6265 25,000 17,035 25,000
Total 66,800 40,936 68,800
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
51
ANNUAL BUDGET
FUND:General
DEPARTMENT:Fire Department - 01-22-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Laboratory Testing 6324 500 0 500
Telephone 6331 7,000 4,543 7,000
Postage & Freight 6332 200 0 200
Training & Travel 6333 15,000 9,573 15,000
Insurance-General 6341 27,570 65,171 72,000
Insurance Motor Equipment 6343 15,575 17,177 19,500
Electricity 6348 14,000 7,403 14,000
Natural Gas 6349 3,000 1,702 3,000
Bldg/Structure Improvements 6350 10,000 4,968 10,000
Fixed Plant & Equipment R & M 6351 6,000 10,632 15,000
Vehicle & Equipment R & M 6355 50,000 40,089 65,000
Rental Equipment 6366 4,000 4,026 4,800
Dues & Memberships 6377 1,700 885 1,500
Janitorial Services 6380 4,000 2,331 4,500
Contractual Services 6393 1,000 666 3,000
Total 159,545 169,166 235,000
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 0 0
Total 0 0 0
TOTALS $2,406,830 $1,775,436 $2,601,906
CITY OF NEDERLAND
52
ANNUAL BUDGET
SUMMARY
General Fund
Fire Department Volunteers
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $650 $592 $650
6200 Materials & Supplies 0 0 0
6300 Contractual Services 18,000 2,094 18,000
6700 Capital Outlay 0 0 0
Total $18,650 $2,686 $18,650
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
53
ANNUAL BUDGET
FUND:General
DEPARTMENT:Fire Department Volunteers- 01-22-01
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Worker's Compensation 6128 $650 $592 $650
Total 650 592 650
CONTRACTUAL SERVICES
Volunteer Promotional Services 6385 4,800 2,094 4,800
Contractual Services 6393 13,200 0 13,200
Total 18,000 2,094 18,000
TOTALS $18,650 $2,686 $18,650
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
54
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.
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
Inspections
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $233,812 $173,914 $326,345
6200 Materials & Supplies 10,200 5,825 13,250
6300 Contractual Services 34,850 11,801 73,800
6700 Capital Outlay 0 0 0
Total $278,862 $191,540 $413,395
Schedule of Personnel Number of Number of
Pay Grade Positions
Chief Building Official 121 1
Code Enforcement Officer 108 1
Administrative Secretary 107 1
Total 3
CITY OF NEDERLAND
56
ANNUAL BUDGET
FUND:General
DEPARTMENT:Inspections - 01-24-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $174,153 $128,109 $244,824
Overtime 6111 500 0 600
Longevity 6113 1,584 1,176 2,208
Extra Help 6115 10,000 9,750 10,000
Group Insurance 6121 19,893 14,509 29,357
TMRS 6124 13,035 9,561 19,176
Social Security 6126 14,247 10,445 19,709
Worker's Compensation 6128 400 364 471
Total 233,812 173,914 326,345
MATERIALS & SUPPLIES
General Office Supplies 6210 5,000 1,255 7,000
Books & Publications 6212 1,500 1,759 1,500
Motor Vehicle Fuel 6222 1,200 701 1,950
Wearing Apparel 6231 0 0 200
Motor Vehicle Supplies 6258 500 123 600
Equipment Maint. & Repair 6270 2,000 1,987 2,000
Total 10,200 5,825 13,250
CONTRACTUAL SERVICES
Reimbursement 6317 750 300 750
Recording Fees 6318 0 0 3,250
Telephone 6331 3,000 912 4,000
Postage & Freight 6332 750 136 1,750
Training & Travel 6333 2,500 40 3,700
Insurance-General 6341 1,500 274 13,000
Insurance Motor Equipment 6343 550 466 1,050
Electricity 6348 3,000 1,425 3,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
57
ANNUAL BUDGET
FUND:General
DEPARTMENT:Inspections - 01-24-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Fixed Plant & Equipment R & M 6351 0 0 500
Dues & Memberships 6377 800 778 800
Janitorial Services 6380 6,000 3,500 6,000
Contractual Services 6393 16,000 3,970 36,000
Total 34,850 11,801 73,800
TOTALS $278,862 $191,540 $413,395
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.
59
ANNUAL BUDGET
SUMMARY
General Fund
Public Works Administration
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $291,430 $230,314 $276,986
6200 Materials & Supplies 9,000 12,162 9,350
6300 Contractual Services 138,300 108,638 151,450
6700 Capital Outlay 0 0 0
Total $438,730 $351,114 $437,786
Schedule of Personnel Number of Number of
Pay Grade Positions
Public Works Director 127 1
Administrative Assistant 107 1
Total 2
CITY OF NEDERLAND
60
ANNUAL BUDGET
FUND:General
DEPARTMENT:Public Works Administration - 01-30-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $218,785 $178,950 $214,051
Overtime 6111 150 686 150
Longevity 6113 1,776 928 912
Group Insurance 6121 37,203 22,961 28,507
TMRS 6124 16,364 13,357 16,698
Social Security 6126 16,884 13,188 16,456
Worker's Compensation 6128 268 244 212
Total 291,430 230,314 276,986
MATERIALS & SUPPLIES
General Office Supplies 6210 3,250 4,365 3,500
Books & Publications 6212 150 0 100
Miscellaneous Supplies 6220 1,600 5,229 1,600
Motor Vehicle Fuel 6222 3,000 1,285 2,500
Wearing Apparel 6231 0 891 800
Foods 6236 700 194 600
Safety Equipment 6274 300 198 250
Total 9,000 12,162 9,350
CONTRACTUAL SERVICES
Telephone 6331 7,000 4,190 6,000
Postage & Freight 6332 400 25 200
Training & Travel 6333 2,000 254 2,150
Insurance-General 6341 68,000 66,662 75,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
61
ANNUAL BUDGET
FUND:General
DEPARTMENT:Public Works Administration - 01-30-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Insurance Motor Equipment 6343 600 507 600
Electricity 6348 17,000 7,297 16,000
Natural Gas 6349 5,200 4,050 5,000
Fixed Plant & Equipment R & M 6351 2,000 2,055 2,400
Vehicle & Equipment R & M 6355 0 17 500
Rental Equipment 6366 1,200 0 1,200
Dues & Memberships 6377 900 45 900
Contractual Services 6393 14,000 11,971 17,500
Storm Water Permitting 6394 20,000 11,565 24,000
Total 138,300 108,638 151,450
TOTALS $438,730 $351,114 $437,786
CITY OF NEDERLAND
62
ANNUAL BUDGET
STREET DEPARTMENT
CITY OF NEDERLAND
The Street Department is responsible for the activities of repair and replacement of concrete
streets and sidewalks, patching of potholes, reconstruction of deteriorated streets, and
inverted penetration of existing asphalt streets to prolong their useful life. Street Department
personnel also do regular mowing and trimming throughout the City, traffic light and street
sign maintenance, and extensive drainage system work. In times of emergency, the Street
Department provides repair and cleanup services throughout the City.
63
ANNUAL BUDGET
SUMMARY
General Fund
Street Department
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $757,714 $578,675 $744,536
6200 Materials & Supplies 159,300 78,038 160,300
6300 Contractual Services 39,400 19,779 557,100
6700 Capital Outlay 275,000 221,142 275,000
Total $1,231,414 $897,634 $1,736,936
Schedule of Personnel Number of Number of
Pay Grade Positions
Streets and Drainage Supervisor 115 1
Heavy Equipment Operator 109 2
Maintenance Worker 106 4
Laborer 104 2
Total 9
CITY OF NEDERLAND
64
ANNUAL BUDGET
FUND:General
DEPARTMENT:Street Department - 01-31-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $548,954 $419,569 $529,686
Overtime 6111 22,000 13,464 22,000
Longevity 6113 7,296 4,804 4,992
Group Insurance 6121 79,293 63,472 92,386
TMRS 6124 42,892 32,395 43,213
Social Security 6126 44,236 33,092 42,586
Worker's Compensation 6128 13,043 11,879 9,673
Total 757,714 578,675 744,536
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 30,000 10,496 30,000
Wearing Apparel 6231 3,000 2,372 4,000
Street & Bridge Supplies 6246 105,000 56,314 105,000
Chemicals & Insecticides 6256 500 0 500
Motor Vehicle Supplies 6258 10,000 5,354 10,000
Supplies/Minor Tools & Equipment 6265 9,800 3,430 9,800
Safety Equipment 6274 1,000 72 1,000
Total 159,300 78,038 160,300
CONTRACTUAL SERVICES
Training & Travel 6333 0 128 2,000
Insurance-General 6341 3,800 1,231 1,500
Insurance Motor Equipment 6343 8,000 10,414 8,000
Traffic Lights 6354 8,000 0 6,000
Vehicle & Equipment R & M 6355 6,000 5,626 6,000
Street Striping 6357 4,000 0 4,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
65
ANNUAL BUDGET
FUND:General
DEPARTMENT:Street Department - 01-31-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Rental Equipment 6366 8,000 2,380 8,000
Contractual Services 6393 1,600 0 521,600
Total 39,400 19,779 557,100
CAPITAL OUTLAY
Street Improvements 6730 275,000 221,142 275,000
Total 275,000 221,142 275,000
TOTALS $1,231,414 $897,634 $1,736,936
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 PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $131,086 $103,374 $131,855
6200 Materials & Supplies 5,700 2,812 5,700
6300 Contractual Services 29,360 15,031 43,730
6700 Capital Outlay 0 0 0
Total $166,146 $121,217 $181,285
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
DEPARTMENT:Animal Control - 01-34-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $60,570 $46,103 $61,207
Overtime 6111 36,000 31,181 36,000
Longevity 6113 1,392 1,008 1,392
Certification Pay 6116 1,800 1,315 1,800
Group Insurance 6121 14,393 10,414 14,437
TMRS 6124 7,400 5,881 7,794
Social Security 6126 7,632 5,742 7,681
Worker's Compensation 6128 1,899 1,730 1,544
Total 131,086 103,374 131,855
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 2,200 1,195 2,200
Wearing Apparel 6231 500 164 500
Motor Vehicle Supplies 6258 1,500 91 1,500
Supplies/Minor Tools & Equipment 6265 1,500 1,362 1,500
Total 5,700 2,812 5,700
CONTRACTUAL SERVICES
Telephone 6331 930 434 600
Training & Travel 6333 900 0 900
Insurance-General 6341 2,500 2,666 3,000
Insurance Motor Equipment 6343 530 744 530
Electricity 6348 3,000 2,533 3,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
69
ANNUAL BUDGET
FUND:General
DEPARTMENT:Animal Control - 01-34-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Bldg/Structure Improvements 6350 0 0 14,200
Vehicle & Equipment R & M 6355 1,500 0 1,500
Support of Animal Shelter 6391 20,000 8,654 20,000
Total 29,360 15,031 43,730
TOTALS $166,146 $121,217 $181,285
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.
71
ANNUAL BUDGET
SUMMARY
General Fund
Parks & Recreation
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $476,532 $308,990 $477,941
6200 Materials & Supplies 111,750 89,137 125,750
6300 Contractual Services 279,200 261,876 305,450
6700 Capital Outlay 19,500 23,446 0
Total $886,982 $683,449 $909,141
Schedule of Personnel Number of Number of
Pay Grade Positions
Parks & Recreation Director 117 1
Recreation/Aquatic Assistant 107 1
Maintenance Worker 106 2
Laborer 104 1
Total 5
CITY OF NEDERLAND
72
ANNUAL BUDGET
FUND:General
DEPARTMENT:Parks & Recreation - 01-51-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $287,193 $193,570 $298,132
Overtime 6111 22,000 11,845 22,000
Longevity 6113 1,344 252 672
Extra Help 6115 50,000 34,375 55,000
Group Insurance 6121 61,573 31,879 45,401
TMRS 6124 22,999 15,208 24,902
Social Security 6126 27,581 18,362 28,749
Worker's Compensation 6128 3,842 3,499 3,085
Total 476,532 308,990 477,941
MATERIALS & SUPPLIES
General Office Supplies 6210 2,500 2,846 3,500
Miscellaneous Supplies 6220 1,500 951 2,500
Motor Vehicle Fuel 6222 4,000 1,944 4,000
Wearing Apparel 6231 1,000 1,323 2,000
Foods 6236 10,500 4,404 15,000
Special Program Supplies 6243 7,500 23,729 10,000
Chemicals & Insecticides 6256 50,000 21,923 50,000
Motor Vehicle Supplies 6258 1,000 44 1,000
Supplies/Minor Tools & Equipment 6265 26,000 26,231 30,000
Equipment Maint. & Repair 6270 6,000 5,031 6,000
Safety Equipment 6274 1,750 711 1,750
Total 111,750 89,137 125,750
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
73
ANNUAL BUDGET
FUND:General
DEPARTMENT:Parks & Recreation - 01-51-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Telephone 6331 4,000 2,784 4,000
Postage & Freight 6332 200 34 200
Training & Travel 6333 4,500 3,846 4,500
Advertising/Publication 6337 750 100 750
Insurance-General 6341 94,000 107,222 118,000
Insurance Motor Equipment 6343 2,000 2,048 2,250
Electricity 6348 42,000 26,164 44,000
Bldg/Structure Improvements 6350 10,000 51,558 10,000
Fixed Plant & Equipment R & M 6351 8,000 2,379 8,000
Rental Equipment 6366 3,000 466 3,000
Dues & Memberships 6377 750 330 750
Contractual Services 6393 110,000 64,945 110,000
Total 279,200 261,876 305,450
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 19,500 9,174 0
Miscellaneous Equipment 6744 0 14,272 0
Total 19,500 23,446 0
TOTALS $886,982 $683,449 $909,141
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 PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $370,677 $278,031 $384,488
6200 Materials & Supplies 39,500 30,941 41,800
6300 Contractual Services 201,870 202,476 224,320
6700 Capital Outlay 0 0 0
Total $612,047 $511,448 $650,608
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
DEPARTMENT:Library - 01-55-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $249,482 $187,260 $259,848
Overtime 6111 250 0 250
Longevity 6113 2,400 1,732 2,592
Extra Help 6115 33,000 25,828 33,000
Group Insurance 6121 44,080 32,405 45,004
TMRS 6124 18,702 13,968 20,391
Social Security 6126 21,813 15,973 22,620
Worker's Compensation 6128 950 865 783
Total 370,677 278,031 384,488
MATERIALS & SUPPLIES
General Office Supplies 6210 6,500 3,264 6,500
Books & Publications 6212 26,500 24,475 26,500
Miscellaneous Supplies 6220 2,500 2,167 4,300
Special Program Supplies 6243 500 569 1,500
Supplies/Minor Tools & Equipment 6265 3,500 466 3,000
Total 39,500 30,941 41,800
CONTRACTUAL SERVICES
Telephone 6331 3,800 2,238 3,800
Postage & Freight 6332 3,500 3,500 4,000
Training & Travel 6333 500 54 200
Printing & Binding 6338 1,300 1,015 1,300
Insurance-General 6341 95,000 110,148 120,000
Electricity 6348 18,000 8,134 18,000
Natural Gas 6349 1,600 1,265 1,600
Bldg/Structure Improvements 6350 8,000 25,240 4,500
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
77
ANNUAL BUDGET
FUND:General
DEPARTMENT:Library - 01-55-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 2,100 1,473 2,100
Rental Equipment 6366 3,000 2,183 3,000
Dues & Memberships 6377 550 115 550
Janitorial Services 6380 13,020 8,617 13,020
Contractual Services 6393 50,000 37,796 51,250
Special Programs 6400 1,500 698 1,000
Total 201,870 202,476 224,320
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 0 0
Total 0 0 0
TOTALS $612,047 $511,448 $650,608
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 PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 579,000 387,560 647,643
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 1,525,000 1,725,000 1,405,000
Total $2,104,000 $2,112,560 $2,052,643
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
80
ANNUAL BUDGET
FUND:General
DEPARTMENT:Other Requirements - 01-90-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
CONTRACTUAL SERVICES
Computer System 6315 $152,000 $116,865 $211,643
Retiree Insurance 6326 25,000 43,492 25,000
Retiree Accrued Compensation 6336 25,000 0 25,000
Street Lights 6365 198,000 107,194 198,000
Senior Citizen Center 6371 56,000 48,162 65,000
Contractual Services 6393 25,000 265 25,000
Special Programs 6400 45,000 7,773 45,000
ARPA-Non Profit Grant Program 6402 0 60,000 0
Contingency 6406 20,000 3,809 20,000
Vacation Buy Back 6409 23,000 0 23,000
Preventative Care Reimbursement 6411 10,000 0 10,000
Total 579,000 387,560 647,643
INTERFUND TRANSFERS
Transfer to Parks Special Fund 6904 500,000 640,000 430,000
Transfer to Capital Outlay 6907 0 0 400,000
Transfer to Equipment Replacement 6908 175,000 235,000 575,000
Transfer to Street Improvement 6939 850,000 850,000 0
Total 1,525,000 1,725,000 1,405,000
TOTALS $2,104,000 $2,112,560 $2,052,643
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
81
ANNUAL BUDGET
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CITY OF NEDERLAND
82
ANNUAL BUDGET
STREET IMPROVEMENT FUND
CITY OF NEDERLAND
83
84
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.
85
ANNUAL BUDGET
STREET IMPROVEMENT FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2024-2025
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
Sales Tax 850,000 782,025 900,000
Interest Income 50,000 192,952 100,000
Transfer In 850,000 850,000 0
TOTAL REVENUES 1,750,000 1,824,977 1,000,000
EXPENDITURES
Contractual Services 100,000 14,300 100,000
Capital Outlay 1,650,000 1,197,935 900,000
TOTAL EXPENDITURES 1,750,000 1,212,235 1,000,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 612,742 0
CITY OF NEDERLAND
86
ANNUAL BUDGET
SUMMARY
Street Improvement Fund
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 100,000 14,300 100,000
6700 Capital Outlay 1,650,000 1,197,935 900,000
Total $1,750,000 $1,212,235 $1,000,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
87
ANNUAL BUDGET
FUND:Street Improvement Fund
DEPARTMENT:Street Improvement Fund 39-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
Contractual Services
Engineering Fees 6310 $100,000 $14,300 $100,000
Advertising/Publications 6337 0 0 0
Total 100,000 14,300 100,000
CAPITAL OUTLAY
Street Improvements 6730 1,650,000 1,197,935 900,000
Total 1,650,000 1,197,935 900,000
TOTALS $1,750,000 $1,212,235 $1,000,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
88
ANNUAL BUDGET
WATER & SEWER FUND
CITY OF NEDERLAND
89
90
ANNUAL BUDGET
WATER & SEWER FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2024-2025
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
Water Service $2,500,000 $1,810,933 $2,921,200
Sewer Service 2,962,674 2,151,088 3,371,200
W&S Line Maintenance Fee 238,000 182,953 246,432
Tapping Fees 42,000 31,535 42,000
State Grant Funds 0 0 0
Federal Emergency Mgmt Funds 0 28,440 0
Interest Income 160,000 245,793 220,000
Misc. Income 30,038 15,961 31,000
Penalties & Interest 148,000 120,621 150,000
TOTAL REVENUES 6,080,712 4,587,324 6,981,832
EXPENSES
Personnel Services 2,031,937 1,479,480 2,082,945
Materials & Supplies 721,400 603,633 912,287
Contractual Services 1,912,375 1,792,703 1,993,200
Capital Outlay 0 18,933 16,000
Transfers Out 1,415,000 1,415,000 1,977,400
TOTAL EXPENSES 6,080,712 5,309,749 6,981,832
EXCESS (DEFICIT) REVENUES
OVER EXPENSES $0 ($722,425)$0
CITY OF NEDERLAND
91
ANNUAL BUDGET
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
Water Treatment $661,354 $387,000 $894,500 $0 $0 $1,942,854
Billing & Collections 267,901 220,737 135,300 0 0 623,938
Wastewater Treatment 370,634 86,850 874,900 16,000 0 1,348,384
Water & Sewer Distribution 783,056 217,700 22,000 0 0 1,022,756
Other Requirements 0 0 66,500 0 1,977,400 2,043,900
$2,082,945 $912,287 $1,993,200 $16,000 $1,977,400 $6,981,832
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
SUMMARY OF EXPENSES
WATER & SEWER FUND
PERSONNEL SERVICES
29.8%
MATERIALS &
SUPPLIES
13.1%
CONTRACTUAL
SERVICES
28.5%
CAPITAL OUTLAY
0.2%
INTERFUND
TRANSFERS
28.3%
92
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.
93
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Water Treatment
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $635,766 $466,422 $661,354
6200 Materials & Supplies 343,000 269,732 387,000
6300 Contractual Services 849,975 876,070 894,500
6700 Capital Outlay 0 0 0
Total $1,828,741 $1,612,224 $1,942,854
Schedule of Personnel Number of Number of
Pay Grade Positions
Treatment Plant Supervisor 115 1
Plant Operator 110 5
Total 6
CITY OF NEDERLAND
94
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Water Treatment - 50-60-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $405,804 $284,357 $426,062
Overtime 6111 70,000 67,653 70,000
Longevity 6113 2,064 1,252 2,400
Certification Pay 6116 6,930 4,867 7,200
Group Insurance 6121 71,463 49,829 72,295
TMRS 6124 35,960 26,510 39,252
Social Security 6126 37,087 26,072 38,683
Worker's Compensation 6128 6,458 5,882 5,462
Total 635,766 466,422 661,354
MATERIALS & SUPPLIES
General Office Supplies 6210 1,000 752 2,000
Motor Vehicle Fuel 6222 2,000 886 2,000
Wearing Apparel 6231 2,500 527 2,500
Water Plant Suupplies 6246 0 4,626 0
Chemicals & Insecticides 6256 325,000 258,538 350,000
Motor Vehicle Supplies 6258 1,500 8 1,500
Supplies/Minor Tools & Equipment 6265 10,000 4,251 28,000
Safety Equipment 6274 1,000 144 1,000
Total 343,000 269,732 387,000
CONTRACTUAL SERVICES
Health Inspection Fees 6323 23,000 22,823 23,000
Laboratory Testing 6324 26,000 20,316 26,000
Telephone 6331 2,200 1,373 2,000
Postage & Freight 6332 0 0 0
Training & Travel 6333 4,000 1,495 4,000
Insurance-General 6341 350,000 343,246 350,000
Insurance Motor Equipment 6343 1,275 467 1,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
95
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Water Treatment - 50-60-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Electricity 6348 120,000 84,014 120,000
Natural Gas 6349 1,500 1,213 1,500
Fixed Plant & Equipment R & M 6351 55,000 48,905 65,000
Vehicle & Equipment R & M 6355 1,000 203 1,000
Rental Equipment 6366 1,000 463 1,000
Contractual Services 6393 0 9,450 15,000
ARPA-Non Profit Grant Program 6402 0 30,466 0
Untreated Water 6404 265,000 311,636 285,000
Total 849,975 876,070 894,500
CAPITAL OUTLAY
Plant Equipment 6740 0 0 0
Total 0 0 0
TOTALS $1,828,741 $1,612,224 $1,942,854
CITY OF NEDERLAND
96
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.
97
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Billing and Collections
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $285,189 $211,007 $267,901
6200 Materials & Supplies 133,600 129,217 220,737
6300 Contractual Services 135,925 95,523 135,300
6700 Capital Outlay 0 0 0
Total $554,714 $435,747 $623,938
Schedule of Personnel Number of Number of
Pay Grade Positions
Departmental Clerk 106 2
Meter Reader 106 2
Total 4
CITY OF NEDERLAND
98
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Billing & Collections - 50-61-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $203,320 $153,092 $193,190
Overtime 6111 2,500 3,762 5,000
Longevity 6113 864 660 480
Extra Help 6115 0 0 0
Group Insurance 6121 45,836 28,703 37,849
TMRS 6124 15,331 11,627 15,228
Social Security 6126 15,811 11,772 15,007
Worker's Compensation 6128 1,527 1,391 1,147
Total 285,189 211,007 267,901
MATERIALS & SUPPLIES
General Office Supplies 6210 6,600 4,431 5,800
Motor Vehicle Fuel 6222 5,000 2,848 5,400
Wearing Apparel 6231 800 470 800
Motor Vehicle Supplies 6258 400 465 400
Supplies/Minor Tools & Equipment 6265 800 467 800
Water Meter & Boxes 6275 120,000 120,536 207,537
Total 133,600 129,217 220,737
CONTRACTUAL SERVICES
Telephone 6331 2,500 1,334 1,800
Postage & Freight 6332 29,000 24,927 32,000
Training & Travel 6333 3,000 0 3,000
Insurance-General 6341 4,000 547 1,000
Insurance Motor Equipment 6343 925 875 1,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
99
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Billing & Collections - 50-61-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 1,500 1,948 1,500
Contractual Services 6393 95,000 65,892 95,000
Total 135,925 95,523 135,300
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 0 0
Total 0 0 0
TOTALS $554,714 $435,747 $623,938
CITY OF NEDERLAND
100
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.
101
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Wastewater Treatment
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $353,574 $256,321 $370,634
6200 Materials & Supplies 79,850 44,450 86,850
6300 Contractual Services 836,400 711,950 874,900
6700 Capital Outlay 0 0 16,000
Total $1,269,824 $1,012,721 $1,348,384
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
102
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Wastewater Treatment - 50-62-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $248,529 $180,318 $262,163
Overtime 6111 12,000 8,339 12,000
Longevity 6113 768 568 960
Certification Pay 6116 2,880 2,105 2,880
Group Insurance 6121 46,073 33,634 46,782
TMRS 6124 19,595 14,159 21,580
Social Security 6126 20,210 13,993 21,267
Worker's Compensation 6128 3,519 3,205 3,002
Total 353,574 256,321 370,634
MATERIALS & SUPPLIES
General Office Supplies 6210 1,500 90 1,500
Motor Vehicle Fuel 6222 11,500 5,814 11,500
Wearing Apparel 6231 2,000 1,250 2,000
Foods 6236 100 0 100
Chemicals & Insecticides 6256 58,000 32,893 65,000
Motor Vehicle Supplies 6258 750 598 750
Supplies/Minor Tools & Equipment 6265 5,000 3,713 5,000
Safety Equipment 6274 1,000 92 1,000
Total 79,850 44,450 86,850
CONTRACTUAL SERVICES
Permitting Fees 6323 34,000 32,327 36,000
Laboratory Testing 6324 56,000 37,190 65,000
Training & Travel 6333 2,500 2,559 4,000
Insurance-General 6341 390,000 378,243 390,000
Insurance Motor Equipment 6343 5,400 4,626 5,400
Electricity 6348 245,000 145,901 240,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
103
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Wastewater Treatment - 50-62-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Natural Gas 6349 8,000 6,838 10,000
Fixed Plant & Equipment R & M 6351 40,000 42,283 61,500
Vehicle & Equipment R & M 6355 7,500 8,744 9,000
Rental Equipment 6366 1,000 0 1,000
Contractual Services 6393 7,000 20,527 8,000
Sludge Management 6399 40,000 32,712 45,000
Total 836,400 711,950 874,900
CAPITAL OUTLAY
Plant Equipment 6740 0 0 16,000
Motor Vehicles 6742 0 0 0
Miscellaneous Equipment 6744 0 0 0
Total 0 0 16,000
TOTALS $1,269,824 $1,012,721 $1,348,384
CITY OF NEDERLAND
104
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.
105
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Water & Sewer Distribution
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $757,408 $545,730 $783,056
6200 Materials & Supplies 164,950 160,234 217,700
6300 Contractual Services 20,075 86,886 22,000
6700 Capital Outlay 0 18,933 0
Total $942,433 $811,783 $1,022,756
Schedule of Personnel Number of Number of
Pay Grade Positions
Water Operations Supervisor 115 1
Heavy Equipment Operator 109 2
Maintenance Worker 106 4
Laborer 104 2
Total 9
CITY OF NEDERLAND
106
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Water & Sewer Distribution - 50-63-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $497,694 $332,654 $517,702
Overtime 6111 60,000 66,939 60,000
Longevity 6113 3,120 2,160 3,264
Certification Pay 6116 3,420 2,472 3,420
Group Insurance 6121 100,642 73,361 102,300
TMRS 6124 41,852 31,607 45,353
Social Security 6126 43,164 29,692 44,706
Worker's Compensation 6128 7,516 6,845 6,311
Total 757,408 545,730 783,056
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 18,000 12,794 18,000
Wearing Apparel 6231 3,750 2,658 3,000
Water & Sewer Mains 6247 125,000 127,664 175,000
Motor Vehicle Supplies 6258 8,500 9,018 8,500
Supplies/Minor Tools & Equipment 6265 7,500 7,549 11,000
Equipment Maint. & Repair 6270 1,000 551 1,000
Safety Equipment 6274 1,200 0 1,200
Total 164,950 160,234 217,700
CONTRACTUAL SERVICES
Computer System 6315 450 443 500
Training & Travel 6333 4,500 914 4,000
Insurance-General 6341 625 1,231 1,500
Insurance Motor Equipment 6343 7,500 6,197 7,000
Vehicle & Equipment R & M 6355 6,000 5,555 6,000
Rental Equipment 6366 1,000 0 3,000
Contractual Services 6393 0 72,546 0
Total 20,075 86,886 22,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
107
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Water & Sewer Distribution - 50-63-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 12,113 0
6755 0 0 0
Sewer Collection Lines 6756 0 6,820 0
Total 0 18,933 0
TOTALS $942,433 $811,783 $1,022,756
CITY OF NEDERLAND
108
ANNUAL BUDGET
OTHER REQUIREMENTS
CITY OF NEDERLAND
This department includes expenditures necessary for debt service obligations and transfers to
other funds.
109
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Other Requirements
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 70,000 22,274 66,500
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 1,415,000 1,415,000 1,977,400
Total $1,485,000 $1,437,274 $2,043,900
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
110
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Other Requirements - 50-90-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
CONTRACTUAL SERVICES
Computer System 6315 $15,000 $22,274 $20,000
Retiree Insurance/Benefits 6326 12,000 0 12,000
Retiree Accrued Compensation 6336 8,000 0 8,000
Contingency 6406 10,000 0 6,500
Vacation Buy Back 6409 20,000 0 20,000
Preventative Care Reimbursement 6411 5,000 0 0
Total 70,000 22,274 66,500
INTERFUND TRANSFERS
Transfer to General Fund 6902 375,000 375,000 375,000
Transfer to Debt Service Fund 6905 970,000 970,000 1,522,400
Transfer to Equipment Replacement 6908 45,000 45,000 55,000
Transfer to SSES Project 6937 25,000 25,000 25,000
1,415,000 1,415,000 1,977,400
TOTALS $1,485,000 $1,437,274 $2,043,900
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
111
ANNUAL BUDGET
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CITY OF NEDERLAND
112
ANNUAL BUDGET
SSES PROJECT FUND
CITY OF NEDERLAND
113
114
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.
115
ANNUAL BUDGET
SSES PROJECT FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2024-2025
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
Interest Income 0 27,961 25,000
Transfers In 25,000 25,000 25,000
TOTAL REVENUES 25,000 52,961 50,000
EXPENDITURES
Contractual Services 25,000 0 50,000
TOTAL EXPENDITURES 25,000 0 50,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 52,961 0
CITY OF NEDERLAND
116
ANNUAL BUDGET
SUMMARY
SSES Project Fund
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 25,000 0 50,000
6700 Capital Outlay 0 0 0
Total $25,000 $0 $50,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
117
ANNUAL BUDGET
FUND:SSES Project Fund
DEPARTMENT:SSES Project 53-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
CONTRACTUAL SERVICES
Contractual Services 6393 $25,000 $0 $50,000
Total 25,000 0 50,000
TOTALS $25,000 $0 $50,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
118
ANNUAL BUDGET
SOLID WASTE FUND
CITY OF NEDERLAND
119
120
ANNUAL BUDGET
SOLID WASTE FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2024-2025
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
Solid Waste Service $1,794,394 $1,278,930 $1,825,000
Garbage Bags 6,000 901 0
Federal Emergency Mangement Funds 0 0 0
Interest Income 50,000 135,414 92,949
Miscellaneous Income 1,000 7,494 2,500
TOTAL REVENUES 1,851,394 1,422,739 1,920,449
EXPENSES
Personnel Services 754,304 540,091 782,409
Materials & Supplies 245,500 144,511 239,750
Contractual Services 426,590 217,021 428,290
Transfers Out 425,000 425,000 470,000
1,851,394 1,326,623 1,920,449
EXCESS (DEFICIT) REVENUES
OVER EXPENSES $0 $96,116 $0
CITY OF NEDERLAND
121
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 $782,409 $239,750 $414,290 $0 $0 $1,436,449
Other Requirements 0 0 14,000 0 470,000 484,000
$782,409 $239,750 $428,290 $0 $470,000 $1,920,449
CITY OF NEDERLAND
PERSONNEL SERVICES
41%
MATERIALS & SUPPLIES
13%
CONTRACTUAL
SERVICES
22%
CAPITAL OUTLAY
0%
INTERFUND TRANSFERS
24%
122
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).
123
ANNUAL BUDGET
SUMMARY
Solid Waste Fund
Solid Waste
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $754,304 $540,091 $782,409
6200 Materials & Supplies 245,500 144,511 239,750
6300 Contractual Services 412,590 217,021 414,290
6700 Capital Outlay 0 0 0
Total $1,412,394 $901,623 $1,436,449
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
124
ANNUAL BUDGET
FUND:Solid Waste
DEPARTMENT:Solid Waste - 52-33-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $539,286 $385,668 $561,808
Overtime 6111 18,000 11,094 18,000
Longevity 6113 2,784 1,956 2,784
Group Insurance 6121 98,847 72,500 100,750
TMRS 6124 41,543 29,500 45,224
Social Security 6126 42,845 29,356 44,568
Worker's Compensation 6128 10,999 10,017 9,275
Total 754,304 540,091 782,409
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 6,000 4,515 6,000
Motor Vehicle Fuel 6222 90,000 55,248 90,000
Wearing Apparel 6231 2,750 2,245 2,750
Garbage Bags 6242 5,750 0 0
Motor Vehicle Supplies 6258 90,000 56,399 90,000
Garbage Containers 6264 45,000 22,464 45,000
Supplies/Minor Tools & Equipment 6265 6,000 3,640 6,000
Total 245,500 144,511 239,750
CONTRACTUAL SERVICES
Training & Travel 6333 790 0 790
Insurance-General 6341 800 1,231 1,500
Insurance Motor Equipment 6343 37,000 32,649 37,000
Fixed Plant & Equipment R & M 6351 4,000 3,316 5,000
Vehicle & Equipment R & M 6355 50,000 2,785 50,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
125
ANNUAL BUDGET
FUND:Solid Waste
DEPARTMENT:Solid Waste - 52-33-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Waste Disposal 6390 285,000 176,049 285,000
Contractual Services 6393 13,000 991 13,000
Green Waste Disposal 6397 22,000 0 22,000
Total 412,590 217,021 414,290
CAPITAL OUTLAY
Miscellaneous 6744 0 0 0
Total 0 0 0
TOTALS $1,412,394 $901,623 $1,436,449
CITY OF NEDERLAND
126
ANNUAL BUDGET
OTHER REQUIREMENTS
CITY OF NEDERLAND
This department includes contingency amounts and transfers to other funds.
127
ANNUAL BUDGET
SUMMARY
Solid Waste
Other Requirements
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
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 425,000 425,000 470,000
Total $439,000 $425,000 $484,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
128
ANNUAL BUDGET
FUND:Solid Waste
DEPARTMENT:Other Requirements - 52-90-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
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 1,000
Preventative Care Reimbursement 6411 4,200 0 4,000
Total 14,000 0 14,000
INTERFUND TRANSFERS
Transfer to General Fund 6902 100,000 100,000 110,000
Transfer to Equipment Replacement 6908 325,000 325,000 360,000
Total 425,000 425,000 470,000
$439,000 $425,000 $484,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
129
ANNUAL BUDGET
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CITY OF NEDERLAND
130
ANNUAL BUDGET
EQUIPMENT REPLACEMENT
FUNDS
CITY OF NEDERLAND
131
132
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.
133
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - GENERAL
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
Interest Income 10,000 32,629 25,000
Miscellaneous Income 0 0 0
Transfer In 175,000 235,000 575,000
TOTAL REVENUES 185,000 267,629 600,000
EXPENDITURES
Capital Outlay 225,000 19,233 600,000
TOTAL EXPENDITURES 225,000 19,233 600,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (40,000)248,396 0
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2024-2025
134
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - General
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 225,000 19,233 600,000
6900 Interfund Transfers 0 0 0
Total $225,000 $19,233 $600,000
Schedule of Personnel Number of Number of Number of
Positions Pay Grade Positions
N/A
CITY OF NEDERLAND
135
ANNUAL BUDGET
FUND:Equip. Replacement-Gen.
DEPARTMENT:Equipment Replacement -34-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
CAPITAL OUTLAY
Motor Vehicles 6742 $225,000 $0 $200,000
Miscellaneous Equipment 6744 0 19,233 400,000
Total 225,000 19,233 600,000
TOTALS $225,000 $19,233 $600,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
136
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - WATER & SEWER
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
Interest Income 0 13,862 10,000
Transfer In 45,000 45,000 55,000
TOTAL REVENUES 45,000 58,862 65,000
EXPENDITURES
Capital Outlay 205,000 130,686 112,500
TOTAL EXPENDITURES 205,000 130,686 112,500
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (160,000) (71,824)(47,500)
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2024-2025
137
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - W & S
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 205,000 130,686 112,500
6900 Interfund Transfers 0 0 0
Total $205,000 $130,686 $112,500
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
138
ANNUAL BUDGET
FUND:Equip. Replacement-W&S
DEPARTMENT:Equipment Replacement -36-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
CAPITAL OUTLAY
Motor Vehicles 6742 50,000$ 45,729$ -$
Miscellaneous Equipment 6744 155,000 84,957 112,500
Total 205,000 130,686 112,500
TOTALS $205,000 $130,686 $112,500
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
139
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - SOLID WASTE
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
Interest Income 0 31,089 15,000
Transfer In 300,000 325,000 360,000
TOTAL REVENUES 300,000 356,089 375,000
EXPENDITURES
Capital Outlay 325,000 0 430,000
TOTAL EXPENDITURES 325,000 0 430,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (25,000) 356,089 (55,000)
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2024-2025
140
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - Solid Waste
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 325,000 0 430,000
Total $325,000 $0 $430,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
141
ANNUAL BUDGET
FUND:Equip. Rep. - Solid Waste
DEPARTMENT:Equipment Replacement -35-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
CAPITAL OUTLAY
Motor Vehicles 6742 $325,000 $0 $430,000
Total 325,000 0 430,000
TOTALS $325,000 $0 $430,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
142
ANNUAL BUDGET
SPECIAL FUNDS
CITY OF NEDERLAND
143
144
ANNUAL BUDGET
POLICE NARCOTICS FUND
CITY OF NEDERLAND
145
146
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.
147
ANNUAL BUDGET
POLICE NARCOTICS FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
State Grant Revenue 0 2,441 0
Forfeitures - Chap. 59 29,000 15,000
Opiod Abatement Funds 0 2,723 0
Interest Income 0 3,597 3,000
Miscellaneous Revenue 750 9,080 1,750
TOTAL REVENUES 29,750 17,841 19,750
EXPENDITURES
Personnel Services 4,000 0 4,000
Materials & Supplies 6,750 12,058 6,750
Contractual Services 9,000 3,535 9,000
Interfund Transfers 0 0 0
TOTAL EXPENDITURES 19,750 15,593 19,750
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 10,000 2,248 0
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2024-2025
148
ANNUAL BUDGET
SUMMARY
Police Narcotics Fund
Police
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $4,000 $0 $4,000
6200 Materials & Supplies 6,750 12,058 6,750
6300 Contractual Services 9,000 3,535 9,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 0 0 0
Total $19,750 $15,593 $19,750
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
149
ANNUAL BUDGET
FUND:Police Narcotics Fund
DEPARTMENT:Police Narcotics - 20-21-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Cell Phone Allowance 6112 $4,000 $0 $4,000
Total 4,000 0 4,000
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 1,000 12,058 1,000
Safety Equipment 6274 5,750 0 5,750
Total 6,750 12,058 6,750
CONTRACTUAL SERVICES
Telephone 6331 3,000 706 3,000
Training & Travel 6333 5,000 0 5,000
Vehicle & Equipment R & M 6355 1,000 0 1,000
Contractual Services 6393 0 2,829 0
Total 9,000 3,535 9,000
INTERFUND TRANSFERS
Transfer to General Fund 6902 0 0 0
Total 0 0 0
TOTALS $19,750 $15,593 $19,750
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
150
ANNUAL BUDGET
LIBRARY SPECIAL FUND
CITY OF NEDERLAND
151
152
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
153
ANNUAL BUDGET
LIBRARY SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
Hebert Grant Funds 64,200 52,000 50,000
Save the Children Grant 0 0 0
Hancher Foundation Grant 0 0 0
Memorials & Contributions 0 425 0
Interest Income 0 3,597 0
Miscellaneous Revenue 27,000 840 25,000
TOTAL REVENUES 91,200 56,862 75,000
EXPENDITURES
Materials & Supplies 87,000 39,402 67,000
Contractual Services 10,000 1,404 8,000
Capital Outlay 0 0 0
TOTAL EXPENDITURES 97,000 40,806 75,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (5,800)16,056 0
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2024-2025
154
ANNUAL BUDGET
SUMMARY
Library Special Fund
Library
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 13,000 2,297 13,000
6300 Contractual Services 6,000 0 6,000
6700 Capital Outlay 0 0 0
Total $19,000 $2,297 $19,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
155
ANNUAL BUDGET
FUND:Library Special Fund
DEPARTMENT:Library - 21-55-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
MATERIALS & SUPPLIES
Books & Publications 6212 $6,000 $625 $6,000
Miscellaneous Supplies 6220 1,000 0 1,000
Special Program Supplies 6243 4,000 1,298 4,000
Supplies/Minor Tools & Equipment 6265 2,000 374 2,000
Total 13,000 2,297 13,000
CONTRACTUAL SERVICES
Contractual Services 6393 6,000 0 6,000
Total 6,000 0 6,000
TOTALS $19,000 $2,297 $19,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
156
ANNUAL BUDGET
SUMMARY
Library Special Fund
Hebert Grant
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 68,000 37,105 48,000
6300 Contractual Services 4,000 1,404 2,000
6700 Capital Outlay 0 0 0
Total $72,000 $38,509 $50,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
157
ANNUAL BUDGET
FUND:Library Special Fund
DEPARTMENT:Hebert Grant - 21-55-01
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
MATERIALS & SUPPLIES
Books & Publications 6212 $45,000 $20,852 $30,000
Special Program Supplies 6243 6,000 2,690 12,000
Supplies/Minor Tools & Equipment 6265 17,000 13,563 6,000
Total 68,000 37,105 48,000
CONTRACTUAL SERVICES
Contractual Services 6393 2,000 0 0
Special Programs 6400 2,000 1,404 2,000
Total 4,000 1,404 2,000
CAPITAL OUTLAY
Furniture, Fixtures, Office Equip.6743 0 0 0
Total 0 0 0
TOTALS $72,000 $38,509 $50,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
158
ANNUAL BUDGET
SUMMARY
Library Special Fund
State Grant Funds
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
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
159
ANNUAL BUDGET
FUND:Library Special Fund
DEPARTMENT:State Grant Funds - 21-55-03
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
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
FISCAL YEAR 2024-2025
160
ANNUAL BUDGET
COURT TECHNOLOGY FUND
CITY OF NEDERLAND
161
162
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.
163
ANNUAL BUDGET
Court Technology Fund
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
Court Technology Revenue 6,000 4,723 6,000
TOTAL REVENUES 6,000 4,723 6,000
EXPENDITURES
Contractual Services 6,000 10,936 10,500
TOTAL EXPENDITURES 6,000 10,936 10,500
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (6,213) (4,500)
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2024-2025
164
ANNUAL BUDGET
SUMMARY
Court Technology Fund
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 6,000 10,936 10,500
6700 Capital Outlay 0 0 0
Total $6,000 $10,936 $10,500
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
165
ANNUAL BUDGET
FUND:Court Technology
DEPARTMENT:Court Technology -22-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
CONTRACTUAL SERVICES
Computer System 6315 $6,000 $10,936 $10,500
Total 6,000 10,936 10,500
TOTALS $6,000 $10,936 $10,500
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
166
ANNUAL BUDGET
HOTEL/MOTEL FUND
CITY OF NEDERLAND
167
168
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.
169
ANNUAL BUDGET
HOTEL/MOTEL FUND
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
Hotel Occupancy Taxes 60,000 54,015 60,000
Interest Income 0 2,816 2,000
TOTAL REVENUES 60,000 56,831 62,000
EXPENDITURES
Contractual Services 62,800 47,344 62,800
Capital Outlay 0 0 0
TOTAL EXPENDITURES 62,800 47,344 62,800
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (2,800) 9,487 (800)
CITY OF NEDERLAND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2024-2025
170
ANNUAL BUDGET
SUMMARY
Hotel/Motel Fund
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 62,800 47,344 62,800
6700 Capital Outlay 0 0 0
Total $62,800 $47,344 $62,800
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
171
ANNUAL BUDGET
FUND:Hotel/Motel Fund
DEPARTMENT:Hotel/Motel -23-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
CONTRACTUAL SERVICES
Telephone 6331 $800 $625 $800
Insurance-General 6341 7,000 7,500 8,000
Electricity 6348 7,000 4,080 6,000
Payment to Chamber & Historical Soc. 6389 48,000 35,139 48,000
Contractual Services 6393 0 0 0
Total 62,800 47,344 62,800
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 0 0
Total 0 0 0
TOTALS $62,800 $47,344 $62,800
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
172
ANNUAL BUDGET
FIRE DEPT. SPECIAL FUND
CITY OF NEDERLAND
173
174
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
175
ANNUAL BUDGET
FIRE DEPARTMENT SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
State Grant Funds 0 1,545 0
Rescue Team Donations 10,000 15,000 15,000
Donations 15,000 4,000 10,000
Interest Income 0 1,228 0
TOTAL REVENUES 25,000 21,773 25,000
EXPENDITURES
Materials & Supplies 13,000 6,479 13,000
Contractual Services 12,000 5,383 12,000
Capital Outlay 0 0 0
TOTAL EXPENDITURES 25,000 11,862 25,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 9,911 0
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2024-2025
176
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 1,538 5,000
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 0 0
Total $5,000 $1,538 $5,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
177
ANNUAL BUDGET
FUND:Fire Dept. Special Fund
DEPARTMENT:Fire - 24-22-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $5,000 $1,538 $5,000
Total 5,000 1,538 5,000
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 0 0
Total 0 0 0
TOTALS $5,000 $1,538 $5,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
178
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire - TCLEOSE
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 5,000 583 5,000
6700 Capital Outlay 0 0 0
Total $5,000 $583 $5,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
179
ANNUAL BUDGET
FUND:Fire Dept. Special Fund
DEPARTMENT:Fire - TCLEOSE 24-22-05
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
CONTRACTUAL SERVICES
Training & Travel 6333 $5,000 $583 $5,000
Total 5,000 583 5,000
TOTALS $5,000 $583 $5,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
180
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire - Rescue Team
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 8,000 4,941 8,000
6300 Contractual Services 7,000 4,800 7,000
6700 Capital Outlay 0 0 0
Total $15,000 $9,741 $15,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
181
ANNUAL BUDGET
FUND:Fire Dept. Special Fund
DEPARTMENT:Fire - Rescue Team 24-22-06
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $8,000 $4,941 $8,000
Total 8,000 4,941 8,000
CONTRACTUAL SERVICES
Training & Travel 6333 7,000 4,800 7,000
Total 7,000 4,800 7,000
TOTALS $15,000 $9,741 $15,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
182
ANNUAL BUDGET
PARKS & RECREATION
SPECIAL FUND
CITY OF NEDERLAND
183
184
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.
185
ANNUAL BUDGET
PARKS & RECREATION SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
Pool & Recreation Bldg. Fees 0 0 0
Donations - 4th of July 25,000 32,500 28,000
Donations - Christmas on the Ave.5,000 0 5,000
Interest Income 10,000 29,870 12,000
Transfer In 500,000 1,129,977 430,000
TOTAL REVENUES 540,000 1,192,347 475,000
EXPENDITURES
Materials & Supplies 1,500 501 28,500
Contractual Services 43,500 30,389 241,500
Capital Outlay 475,000 1,051,002 205,000
TOTAL EXPENDITURES 520,000 1,081,892 475,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 20,000 110,455 0
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2024-2025
186
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Parks & Recreation
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 26,000
6300 Contractual Services 5,000 0 160,000
6700 Capital Outlay 475,000 1,051,002 205,000
Total $480,000 $1,051,002 $391,000
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
187
ANNUAL BUDGET
Parks & Recr. Special Fd.
DEPARTMENT:Parks & Recr.-25-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $0 $0 $26,000
Total 0 0 26,000
CONTRACTUAL SERVICES
Bldg/Structure Improvements 6350 $5,000 $0.00 $160,000
Total 5,000 0 160,000
CAPITAL OUTLAY
Land Improvements 6710 0 7,875 0
Bldgs, Fixtures & Grounds 6720 475,000 1,043,127 205,000
Total 475,000 1,051,002 205,000
TOTALS $475,000 $1,051,002 $391,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
188
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Christmas Activities
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 501 0
6300 Contractual Services 5,000 10,564 12,000
6700 Capital Outlay 0 0 0
Total $5,000 $11,065 $12,000
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
189
ANNUAL BUDGET
Parks & Recr. Special Fd.
DEPARTMENT:Christmas Activities 25-51-02
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $0 $501 $0
Total 0 501 0
CONTRACTUAL SERVICES
Advertising/Publication 6337 0 0 0
Contractual Services 6393 5,000 10,564 12,000
Total 5,000 10,564 12,000
TOTALS $5,000 $11,065 $12,000
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
190
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Aquatics
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 29,500
6700 Capital Outlay 0 0 0
Total $0 $0 $29,500
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
191
ANNUAL BUDGET
Parks & Recr. Special Fd.
DEPARTMENT:Aquatics 25-51-03
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
CONTRACTUAL SERVICES
Bldg/Structure Improvements 6350 $0 $0 $29,500
Fixed Plant & Equipment R & M 6351 $0 $4,291 $0
Contractual Services 6393 $20,000 $0 $0
Total 20,000 4,291 29,500
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 - 0
Total 0 0 0
TOTALS $20,000 $4,291 $29,500
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
192
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Fourth of July
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 1,500 0 2,500
6300 Contractual Services 33,500 19,825 40,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 0 0 0
Total $35,000 $19,825 $42,500
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
193
ANNUAL BUDGET
Parks & Recr. Special Fd.
DEPARTMENT:Fourth of July -25-51-04
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 $1,500 $0 $2,500
Total 1,500 0 2,500
CONTRACTUAL SERVICES
Advertising/Publication 6337 1,500 1,200 2,000
Contractual Services 6393 32,000 18,625 38,000
Total 33,500 19,825 40,000
TOTALS $35,000 $19,825 $42,500
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
194
ANNUAL BUDGET
MCML DISPATCH FUND
CITY OF NEDERLAND
195
196
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.
197
ANNUAL BUDGET
MID-COUNTY MUNICIPAL LEAGUE
CENTRAL DISPATCH FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
FISCAL YEAR 2024-2025
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
City of Groves 610,682 458,012 631,309
City of Port Neches 531,928 531,928 554,322
City of Nederland 643,563 482,672 666,106
Interest Income 10,000 25,909 0
TOTAL REVENUES 1,796,173 1,498,521 1,851,737
EXPENDITURES
Personnel Services 1,269,419 885,195 1,394,717
Materials & Supplies 14,550 4,797 14,550
Contractual Services 502,204 271,064 442,470
Capital Outlay 0 10,920 0
TOTAL EXPENDITURES 1,786,173 1,171,976 1,851,737
EXCESS (DEFICIT) OF REVENUES
OVER EXPENSES 10,000 326,545 0
CITY OF NEDERLAND
198
ANNUAL BUDGET
SUMMARY
MCML
Information Technology
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $279,896 $204,351 $324,534
6200 Materials & Supplies 7,000 3,152 7,000
6300 Contractual Services 420,904 242,926 361,170
6700 Capital Outlay 0 10,920 0
Total $707,800 $461,349 $692,704
Schedule of Personnel Number of Number of
Pay Grade Positions
Information Technology Director 122 1
IT Specialist 112 1
Desktop Support Assistant 107 1
Total 3
CITY OF NEDERLAND
199
ANNUAL BUDGET
FUND:MCML Central Dispatch
DEPARTMENT:Information Technology 70-17-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $200,318 $152,434 $240,084
Overtime 6111 2,000 490 2,000
Longevity 6113 1,152 848 1,248
Extra Help 6115 9,000 1,806 0
Group Insurance 6121 35,649 25,664 43,923
TMRS 6124 15,092 11,359 18,237
Social Security 6126 16,254 11,357 18,615
Worker's Compensation 6128 431 393 427
Total 279,896 204,351 324,534
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 7,000 3,152 7,000
Total 7,000 3,152 7,000
CONTRACTUAL SERVICES
Computer System 6315 310,654 215,797 289,157
Telephone 6331 6,000 5,203 6,000
Training & Travel 6333 11,000 10,204 13,000
Insurance-General 6341 1,500 274 500
Insurance Motor Equipment 6343 950 1,182 950
Electricity 6348 3,500 1,425 3,500
Vehicle & Equipment R & M 6355 2,500 221 2,500
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
200
ANNUAL BUDGET
FUND:MCML Central Dispatch
DEPARTMENT:Information Technology 70-17-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Dues & Memberships 6377 800 490 800
Contractual Services 6393 84,000 8,130 44,763
Total 420,904 242,926 361,170
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 0 0
Total 0 0 0
TOTALS $707,800 $450,429 $692,704
CITY OF NEDERLAND
201
ANNUAL BUDGET
SUMMARY
MCML
Central Dispatch
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
6100 Personnel Services $989,523 $680,844 $1,070,183
6200 Materials & Supplies 7,550 1,645 7,550
6300 Contractual Services 81,300 28,138 81,300
6700 Capital Outlay 0 0 0
Total $1,078,373 $710,627 $1,159,033
Schedule of Personnel Number of Number of
Pay Grade Positions
Telecommunications Supervisor 115 1
Telecommunications Dispatcher 108 11
Total 12
CITY OF NEDERLAND
202
ANNUAL BUDGET
FUND:MCML Central Dispatch
DEPARTMENT:Central Dispatch - 70-21-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
PERSONNEL SERVICES
Salaries & Wages 6110 $676,578 $430,026 $726,695
Overtime 6111 70,000 96,911 70,000
Longevity 6113 4,272 2,616 4,128
Educational Certification 6116 8,100 5,481 8,700
Group Insurance 6121 115,297 65,344 135,008
TMRS 6124 56,295 39,607 62,881
Social Security 6126 58,060 40,020 61,970
Worker's Compensation 6128 921 839 801
Total 989,523 680,844 1,070,183
MATERIALS & SUPPLIES
General Office Supplies 6210 5,500 1,357 5,500
Miscellaneous Supplies 6220 1,000 271 1,000
Foods 6236 500 0 500
Supplies/Minor Tools & Equipment 6265 550 17 550
Total 7,550 1,645 7,550
CONTRACTUAL SERVICES
Computer System 6315 1,500 158 1,500
Telephone 6331 5,000 2,163 5,000
Training & Travel 6333 2,500 790 2,500
Insurance-General 6341 18,000 6,328 18,000
Electricity 6348 5,000 2,001 5,000
Bldg/Structure Improvements 6350 500 0 500
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
203
ANNUAL BUDGET
FUND:MCML Central Dispatch
DEPARTMENT:Central Dispatch - 70-21-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
FISCAL YEAR 2024-2025
CONTRACTUAL SERVICES
Fixed Plant & Equipment R & M 6351 900 870 900
Vehicle & Equipment R & M 6355 4,000 0 4,000
Rental Equipment 6366 23,800 4,586 23,800
Janitorial Services 6380 1,100 630 1,100
Contractual Services 6393 14,000 10,612 14,000
Contingency 6406 5,000 0 5,000
Total 81,300 28,138 81,300
TOTALS $1,078,373 $710,627 $1,159,033
CITY OF NEDERLAND
204
ANNUAL BUDGET
DEBT SERVICE FUND
CITY OF NEDERLAND
205
206
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.
207
ANNUAL BUDGET
DEBT SERVICE FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2023-2024 Of June 2024 2024-2025
REVENUES
Current Taxes 1,873,522 1,839,155 1,920,125
Delinquent Taxes 2,000 20,383 10,000
Taxes Penalty & Interest 25,000 19,867 25,000
Interest Income 5,000 8,129 6,000
Transfer In 970,000 970,000 1,522,400
TOTAL REVENUES 2,875,522 2,857,534 3,483,525
EXPENDITURES
Interest 847,522 423,761 1,077,983
Principal 2,025,000 0 2,325,000
Agent's Fees 3,000 892 3,000
TOTAL EXPENDITURES 2,875,522 424,653 3,405,983
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 2,432,881 77,542
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2024-2025
208
ANNUAL BUDGET
SUMMARY
Debt Service Fund
CATEGORY BUDGET ACTUAL AS PROPOSED
2023-2024 Of June 2024 2024-2025
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 2,875,522 424,653 3,405,983
Total $2,875,522 $424,653 $3,405,983
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
209
ANNUAL BUDGET
FUND:Debt Service Fund
DEPARTMENT:Debt Service - 40-70-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2023-2024 Of June 2024 2024-2025
DEBT SERVICE
Interest 6800 $847,522 $423,761 $1,077,983
Principal 6801 2,025,000 0 2,325,000
Agent's Fees 6802 3,000 892 3,000
Total 2,875,522 424,653 3,405,983
TOTALS $2,875,522 $424,653 $3,405,983
CITY OF NEDERLAND
FISCAL YEAR 2024-2025
210
ANNUAL BUDGET
SUPPLEMENTAL INFORMATION
CITY OF NEDERLAND
211
212
ANNUAL BUDGET
DEBT SCHEDULES
CITY OF NEDERLAND
213
214
ORIGINAL PRIOR BALANCE FY 2025 BALANCE
ISSUE/SERIES MATURITY ISSUE MATURITY 10/1/2024 PRINCIPAL 9/30/2025
Tax & Revenue COs 2013 2033 2,600,000 1,175,000 1,425,000 135,000 1,290,000
Tax & Revenue COs 2017 2027 4,975,000 3,010,000 1,965,000 630,000 1,335,000
Tax & Revenue COs 2018 2038 9,695,000 2,240,000 7,455,000 425,000 7,030,000
Gen. Oblig. Ref. Bonds 2020 2031 2,410,000 710,000 1,700,000 200,000 1,500,000
Tax Notes 2020 2025 1,040,000 900,000 140,000 140,000 0
Comb Tax & Revenue COs 2021 2036 4,170,000 640,000 3,530,000 255,000 3,275,000
Comb Tax & Revenue COs 2023 2038 4,540,000 305,000 4,540,000 305,000 3,930,000
TOTALS $29,430,000 $8,980,000 $20,755,000 $2,090,000 $18,360,000
SCHEDULE OF DEBT REQUIREMENTS TO MATURITY
FY OUTSTANDING PRINCIPAL INTEREST TOTAL
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 NEDERLAND
BUDGET FISCAL YEAR 2024-2025
SUMMARY OF TOTAL BONDED INDEBTEDNESS
CITY OF NEDERLAND
215
CITY OF NEDERLAND
CHRONOLOGICAL STATEMENT OF DEBT REQUIREMENTS
BUDGET FISCAL YEAR 2024-2025
ISSUE SERIES PRINCIPAL INTEREST TOTAL
3/1/2025
Tax & Revenue Certificates of Oblig. 2013 0.00 30,212.50 30,212.50
Tax & Revenue Certificates of Oblig. 2017 0.00 39,300.00 39,300.00
Tax & Revenue Certificates of Oblig. 2018 0.00 127,118.75 127,118.75
General Obligation Refunding Bonds 2020 0.00 42,500.00 42,500.00
Tax Notes 2020 0.00 882.00 882.00
Combination Tax & Revenue Cert of Oblig 2021 0.00 39,403.13 39,403.13
Combination Tax & Revenue Cert of Oblig 2023 0.00 105,875.00 105,875.00
0.00 385,291.38 385,291.38
9/1/2025
Tax & Revenue Certificates of Oblig. 2013 130,000.00 30,212.50 160,212.50
Tax & Revenue Certificates of Oblig. 2017 605,000.00 39,300.00 644,300.00
Tax & Revenue Certificates of Oblig. 2018 410,000.00 127,118.75 537,118.75
General Obligation Refunding Bonds 2020 190,000.00 42,500.00 232,500.00
Tax Notes 2020 135,000.00 882.00 135,882.00
Combination Tax & Revenue Cert of Oblig 2021 250,000.00 39,403.13 289,403.13
Combination Tax & Revenue Cert of Oblig 2023 305,000.00 105,875.00 410,875.00
2,025,000.00 385,291.38 2,410,291.38
Total Debt Service Requirement $2,025,000.00 $770,582.76 $2,795,582.76
ANNUAL BUDGET
CITY OF NEDERLAND
216
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
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
217
CITY OF NEDERLAND
RECAP OF TAX OBLIGATION BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
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
218
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
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
219
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
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
220
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
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
221
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
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
222
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
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
223
CITY OF NEDERLAND
RECAP OF WATER & SEWER REVENUE BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
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
224
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
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
225
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
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
226
ANNUAL BUDGET
SUMMARY OF CAPITAL
EXPENDITURES
CITY OF NEDERLAND
227
228
ANNUAL BUDGET
CAPITAL OUTLAY
BY FUND AND DEPARTMENT
FISCAL YEAR 2024-2025
ACCOUNT
FUND/DEPARTMENT DESCRIPTION NUMBER AMOUNT
General Fund:
Street Department Street Improvements 6730 $275,000
Water/Sewer Fund:
Wastewater Treatment Plant UV System 6740 $16,000
Street Improvement Fund Street Improvements 6730 $900,000
Equipment Replacement Fund-General:
Police Department Chevy Silverado Trucks (3)6742 $200,000
Parks Department Kubota Mower 6744 $20,000
Streets Department Vacuum Truck 6744 $380,000
Equipment Replacement Fund - Water & Sewer
Water Treatment Plant Chemical & Polymer Station 6744 $25,000
Utility Billing 250 Water Meters 6744 $87,500
Equipment Replacement Fund - Solid Waste
Solid Waste Garbage Truck 6742 $430,000
Parks & Recreation Special Fund
Parks & Recreation Doornbos Park Gazebo 6720 $80,000
Parks & Recreation Cropo Leblanc Park Playground 6720 $80,000
Parks & Recreation Recreation Center LED Lighting 6720 $25,000
Parks & Recreation New Trash Cans at Parks 6720 $20,000
TOTAL CAPITAL OUTLAY FOR FISCAL YEAR 2023-2024 $2,538,500
CITY OF NEDERLAND
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CITY OF NEDERLAND
230
ANNUAL BUDGET
GLOSSARY OF TERMS
CITY OF NEDERLAND
231
232
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.
233
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.
234
ANNUAL BUDGET
OBJECT CLASSIFICATIONS
CITY OF NEDERLAND
235
236
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.
237
237
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
238
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
239
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
240
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.
241
241
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
242
ANNUAL BUDGET
PERSONNEL POSITIONS AND
WAGE SCALE
CITY OF NEDERLAND
243
244
ANNUAL BUDGET
List of Positions
Position Number of Pay Grade
City Manager 1 132
Director of Finance 1 127
Chief of Police 1 127
Public Works Director 1 127
Fire Chief/Fire Marshal 1 126
Human Resources Director 1 125
Information Technology Director 1 122
Chief Building Official 1 121
Director of Library Services 1 120
City Clerk 1 119
Parks & Recreation Director 1 117
Water Operations Supervisor 1 115
Treatment Plant Supervisor 2 115
Streets and Drainage Supervisor 1 115
Solid Waste/Animal Control Supervisor 1 115
Telecommunications Supervisor 1 115
Accountant 1 112
IT Specialist 1 112
Accounts Payable/Utility Billing Specialist 1 112
Human Resources Generalist 1 112
Plant Operator 7 110
Heavy Equipment Operator 4 109
Equipment Mechanic 1 109
Court Administrator 1 108
Code Enforcement Officer 1 108
Telecommunications Dispatcher 11 108
Payroll Technician 1 108
Animal Control Officer 1 107
Administrative Assistant 3 107
Human Resources Assistant 1 107
Desktop Support Assistant 1 107
CITY OF NEDERLAND
245
ANNUAL BUDGET
List of Positions
Position Number of Pay Grade
Recreation/Aquatic Assistant 1 107
Sanitation Driver 7 106
Maintenance Worker 10 106
Departmental Clerk 3 106
Meter Reader 2 106
Library Assistant 3 105
Wastewater Plant Facility Worker 1 104
Laborer 5 104
Assistant Police Chief 1 CB
Police Lieutenant 1 CB
Police Sergeant 6 CB
Police Officer 24 CB
Assistant Fire Chief 1 CB
Fire Captain 3 CB
Fire Fighter 14 CB
Total Positions Authorized 135
CITY OF NEDERLAND
246
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2024
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
100 25,126.40 25,854.40 27,456.00 29,120.00 30,846.40 32,697.60 34,257.60
Biweekly 966.40 994.40 1,056.00 1,120.00 1,186.40 1,257.60 1,317.60
Hourly 12.08 12.43 13.20 14.00 14.83 15.72 16.47
101 33,134.40 34,112.00 36,192.00 38,355.20 40,643.20 43,118.40 45,136.00
Biweekly 1,274.40 1,312.00 1,392.00 1,475.20 1,563.20 1,658.40 1,736.00
Hourly 15.93 16.40 17.40 18.44 19.54 20.73 21.70
102 34,798.40 35,859.20 38,001.60 40,268.80 42,660.80 45,219.20 47,424.00
Biweekly 1,338.40 1,379.20 1,461.60 1,548.80 1,640.80 1,739.20 1,824.00
Hourly 16.73 17.24 18.27 19.36 20.51 21.74 22.80
103 36,524.80 37,627.20 39,894.40 42,286.40 44,803.20 47,528.00 49,753.60
Biweekly 1,404.80 1,447.20 1,534.40 1,626.40 1,723.20 1,828.00 1,913.60
Hourly 17.56 18.09 19.18 20.33 21.54 22.85 23.92
104 38,396.80 39,540.80 41,912.00 44,428.80 47,070.40 49,857.60 52,208.00
Biweekly 1,476.80 1,520.80 1,612.00 1,708.80 1,810.40 1,917.60 2,008.00
Hourly 18.46 19.01 20.15 21.36 22.63 23.97 25.10
105 40,289.60 41,496.00 43,950.40 46,633.60 49,441.60 52,353.60 54,912.00
Biweekly 1,549.60 1,596.00 1,690.40 1,793.60 1,901.60 2,013.60 2,112.00
Hourly 19.37 19.95 21.13 22.42 23.77 25.17 26.40
106 42,286.40 43,555.20 46,176.00 48,942.40 51,896.00 55,016.00 57,595.20
Biweekly 1,626.40 1,675.20 1,776.00 1,882.40 1,996.00 2,116.00 2,215.20
Hourly 20.33 20.94 22.20 23.53 24.95 26.45 27.69
ANNUAL BUDGET
CITY OF NEDERLAND
247
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2024
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
107 44,449.60 45,780.80 48,484.80 51,417.60 54,454.40 57,824.00 60,486.40
Biweekly 1,709.60 1,760.80 1,864.80 1,977.60 2,094.40 2,224.00 2,326.40
Hourly 21.37 22.01 23.31 24.72 26.18 27.80 29.08
108 46,654.40 48,068.80 50,897.60 54,017.60 57,220.80 60,652.80 63,481.60
Biweekly 1,794.40 1,848.80 1,957.60 2,077.60 2,200.80 2,332.80 2,441.60
Hourly 22.43 23.11 24.47 25.97 27.51 29.16 30.52
109 49,004.80 50,481.60 53,414.40 56,659.20 60,049.60 63,606.40 66,726.40
Biweekly 1,884.80 1,941.60 2,054.40 2,179.20 2,309.60 2,446.40 2,566.40
Hourly 23.56 24.27 25.68 27.24 28.87 30.58 32.08
110 51,459.20 52,977.60 56,118.40 59,550.40 63,169.60 66,913.60 70,054.40
Biweekly 1,979.20 2,037.60 2,158.40 2,290.40 2,429.60 2,573.60 2,694.40
Hourly 24.74 25.47 26.98 28.63 30.37 32.17 33.68
111 54,017.60 55,640.00 58,968.00 62,462.40 66,206.40 70,200.00 73,507.20
Biweekly 2,077.60 2,140.00 2,268.00 2,402.40 2,546.40 2,700.00 2,827.20
Hourly 25.97 26.75 28.35 30.03 31.83 33.75 35.34
112 56,700.80 58,406.40 61,900.80 65,644.80 69,576.00 73,673.60 77,230.40
Biweekly 2,180.80 2,246.40 2,380.80 2,524.80 2,676.00 2,833.60 2,970.40
Hourly 27.26 28.08 29.76 31.56 33.45 35.42 37.13
113 59,508.80 61,297.60 64,916.80 68,889.60 73,070.40 77,376.00 81,099.20
Biweekly 2,288.80 2,357.60 2,496.80 2,649.60 2,810.40 2,976.00 3,119.20
Hourly 28.61 29.47 31.21 33.12 35.13 37.20 38.99
CITY OF NEDERLAND
248
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2024
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
114 62,524.80 64,396.80 68,244.80 72,321.60 76,648.00 81,286.40 85,134.40
Biweekly 2,404.80 2,476.80 2,624.80 2,781.60 2,948.00 3,126.40 3,274.40
Hourly 30.06 30.96 32.81 34.77 36.85 39.08 40.93
115 65,603.20 67,579.20 71,676.80 75,961.60 80,516.80 85,363.20 89,460.80
Biweekly 2,523.20 2,599.20 2,756.80 2,921.60 3,096.80 3,283.20 3,440.80
Hourly 31.54 32.49 34.46 36.52 38.71 41.04 43.01
116 68,910.40 70,969.60 75,254.40 79,768.00 84,531.20 89,648.00 93,912.00
Biweekly 2,650.40 2,729.60 2,894.40 3,068.00 3,251.20 3,448.00 3,612.00
Hourly 33.13 34.12 36.18 38.35 40.64 43.10 45.15
117 72,363.20 74,547.20 78,977.60 83,740.80 88,795.20 94,099.20 98,571.20
Biweekly 2,783.20 2,867.20 3,037.60 3,220.80 3,415.20 3,619.20 3,791.20
Hourly 34.79 35.84 37.97 40.26 42.69 45.24 47.39
118 75,982.40 78,270.40 82,950.40 87,942.40 93,204.80 98,820.80 103,521.60
Biweekly 2,922.40 3,010.40 3,190.40 3,382.40 3,584.80 3,800.80 3,981.60
Hourly 36.53 37.63 39.88 42.28 44.81 47.51 49.77
119 79,747.20 82,139.20 87,110.40 92,310.40 97,884.80 103,750.40 108,617.60
Biweekly 3,067.20 3,159.20 3,350.40 3,550.40 3,764.80 3,990.40 4,177.60
Hourly 38.34 39.49 41.88 44.38 47.06 49.88 52.22
120 83,740.80 86,236.80 91,457.60 96,969.60 102,772.80 108,971.20 114,088.00
Biweekly 3,220.80 3,316.80 3,517.60 3,729.60 3,952.80 4,191.20 4,388.00
Hourly 40.26 41.46 43.97 46.62 49.41 52.39 54.85
CITY OF NEDERLAND
249
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2024
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
121 87,963.20 90,584.00 96,033.60 101,732.80 107,889.60 114,379.20 119,808.00
Biweekly 3,383.20 3,484.00 3,693.60 3,912.80 4,149.60 4,399.20 4,608.00
Hourly 42.29 43.55 46.17 48.91 51.87 54.99 57.60
122 92,331.20 95,139.20 100,838.40 106,891.20 113,276.80 120,057.60 125,819.20
Biweekly 3,551.20 3,659.20 3,878.40 4,111.20 4,356.80 4,617.60 4,839.20
Hourly 44.39 45.74 48.48 51.39 54.46 57.72 60.49
123 96,990.40 99,902.40 105,851.20 112,216.00 118,996.80 126,110.40 132,100.80
Biweekly 3,730.40 3,842.40 4,071.20 4,316.00 4,576.80 4,850.40 5,080.80
Hourly 46.63 48.03 50.89 53.95 57.21 60.63 63.51
124 101,795.20 104,852.80 111,176.00 117,811.20 124,924.80 132,392.00 138,673.60
Biweekly 3,915.20 4,032.80 4,276.00 4,531.20 4,804.80 5,092.00 5,333.60
Hourly 48.94 50.41 53.45 56.64 60.06 63.65 66.67
125 106,870.40 110,073.60 116,708.80 123,739.20 131,144.00 139,027.20 145,620.80
Biweekly 4,110.40 4,233.60 4,488.80 4,759.20 5,044.00 5,347.20 5,600.80
Hourly 51.38 52.92 56.11 59.49 63.05 66.84 70.01
126 112,216.00 115,564.80 122,532.80 129,896.00 137,737.60 146,016.00 152,942.40
Biweekly 4,316.00 4,444.80 4,712.80 4,996.00 5,297.60 5,616.00 5,882.40
Hourly 53.95 55.56 58.91 62.45 66.22 70.20 73.53
127 117,832.00 121,347.20 128,710.40 136,406.40 144,560.00 153,233.60 160,513.60
Biweekly 4,532.00 4,667.20 4,950.40 5,246.40 5,560.00 5,893.60 6,173.60
Hourly 56.65 58.34 61.88 65.58 69.50 73.67 77.17
CITY OF NEDERLAND
250
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2024
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
128 123,780.80 127,483.20 135,116.80 143,208.00 151,798.40 160,992.00 168,604.80
Biweekly 4,760.80 4,903.20 5,196.80 5,508.00 5,838.40 6,192.00 6,484.80
Hourly 59.51 61.29 64.96 68.85 72.98 77.40 81.06
129 129,958.40 133,848.00 141,876.80 150,384.00 159,369.60 168,937.60 177,008.00
Biweekly 4,998.40 5,148.00 5,456.80 5,784.00 6,129.60 6,497.60 6,808.00
Hourly 62.48 64.35 68.21 72.30 76.62 81.22 85.10
130 136,427.20 140,504.00 148,948.80 157,892.80 167,377.60 177,382.40 185,848.00
Biweekly 5,247.20 5,404.00 5,728.80 6,072.80 6,437.60 6,822.40 7,148.00
Hourly 65.59 67.55 71.61 75.91 80.47 85.28 89.35
131 143,228.80 147,534.40 156,374.40 165,755.20 175,718.40 186,243.20 195,124.80
Biweekly 5,508.80 5,674.40 6,014.40 6,375.20 6,758.40 7,163.20 7,504.80
Hourly 68.86 70.93 75.18 79.69 84.48 89.54 93.81
132 150,425.60 154,897.60 164,236.80 174,033.60 184,496.00 195,540.80 204,880.00
Biweekly 5,785.60 5,957.60 6,316.80 6,693.60 7,096.00 7,520.80 7,880.00
Hourly 72.32 74.47 78.96 83.67 88.70 94.01 98.50
CITY OF NEDERLAND
251
ANNUAL BUDGET
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CITY OF NEDERLAND
252
ANNUAL BUDGET
AUTHORIZING DOCUMENTS
CITY OF NEDERLAND
253
CITY OF NEDERLAND
RESOLUTION 2024-10
A RESOLUTION BY THE CITY COUNCIL ACCEPTING
THE BUDGET FOR THE CITY OF NEDERLAND AS
PREPARED AND SUBMITTED BY THE CITY MANAGER,
SUCH BUDGET COVERING THE FISCAL YEAR
BEGINNING OCTOBER 1, 2024 AND ENDING
SEPTEMBER 30, 2025.
WHEREAS, the City Manager has prepared and submitted to the City Council a budget
estimate of expenditures and revenues of all City department activities and offices for the fiscal year
beginning October 1, 2024 and ending September 30, 2025; and
WHEREAS, such proposed and estimated budget, after due hearing and consideration,
should be approved in its proposed or amended form;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
NEDERLAND, TEXAS:
That the budget as prepared and submitted by the City Manager for the total expenditures in
each of the various departments of the City of Nederland is hereby accepted and a Public Hearing
is hereby set for 4:30 p.m., August 26, 2024, to approve this budget in the proposed or amended
form in accordance with Article VII of the City Charter.
PASSED AND APPROVED this the 12th day of August 2024.
400.:y
Don Albanese,Albanese, Mayor
City of Nederland, Texas
ATTEST:
WlikeRAMOd
Jon'Underwood, City Clerk
City of Nederland, Texas
APPROVED AS TO FORM AND LEGALITY:
akt
Chris Leavins, City Attorney
City of Nederland, Texas
uu a nrurrttt
F. E.F '
LI:IP
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CITY OF NEDERLAND
ORDINANCE NO. 2024-18
AN APPROPRIATION ORDINANCE ADOPTING
A BUDGET FOR THE ENSUING FISCAL YEAR
BEGINNING OCTOBER 1, 2024, AND ENDING
SEPTEMBER 30, 2025, IN ACCORDANCE WITH
ARTICLE VII, OF THE CHARTER OF THE CITY
OF NEDERLAND.
WHEREAS, in accordance with Article VII, Section 7.02 of the City Charter, the City
Manager prepared and presented to the City Council a city budget itemizing estimated revenues
and appropriations for the ensuing fiscal year beginning October 1, 2024 and ending September
30, 2025.
WHEREAS, in accordance with Article VII, Section 7.05 of the City Charter, at the
meeting of the Council at which the budget and budget message were submitted, the Council
determined the place and time of the public hearing. On August 26, 2024, after notice was
published, said Public Hearing was held by the City Council on the proposed budget.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF NEDERLAND,TEXAS:
Section 1 - GENERAL FUND. That there be and is hereby appropriated the sum of Fifteen
million, five hundred eighty thousand, seven hundred nineteen dollars and no cents
16,830,719.00) to the General Fund for the payment of operating expenses and necessary
capital outlay for the following departments and uses:
a. City Council 23,354
b. Legal 90,158
c. City Manager 473,754
d. Finance 645,687
e. Human Resources 434,069
f. Civil Service 4,150
g. City Hall 158,200
h. Police 5,850,297
i. Property Maintenance 75,200
j. Emergency Management 73,500
k. Fire 2,601,906
1. Fire Volunteers 18,650
m. Inspections 413,395
n. Code Enforcement 0
o. Public Works Administration $437,786
p. Street Department 1,736,936
q. Animal Control 181,285
r. Parks &Recreation 909,141
s. Library 650,608
t. Other Requirements 2,052,643
Section 2 - DEBT SERVICE FUND. That there be and is hereby appropriated the sum of
Three million, four hundred five thousand, nine hundred eighty-three dollars and no cents
3,405,983.00) to the Debt Service Fund for payment of principal and interest on
outstanding City debt.
Section 3 - WATER & SEWER FUND. That there be and is hereby appropriated the sum of
Six million, nine hundred eighty-one thousand, eight hundred thirty-two dollars and no cents
6,981,832.00) to the Water & Sewer Fund for the payment of operating expenses and
necessary capital outlay for the following departments and uses:
a. Water Treatment l 1,942,854
b. Billing/Collections 623,938
c. Wastewater Treatment 1,348,384
d. Water& Sewer Distribution $1,022,756
e. Other Requirements 2,043,900
Section 4 — SANITARY SEWER EVALUATION FUND (SSES). That there be and is
hereby appropriated the sum of Fifty thousand dollars and no cents ($50,000.00) to the SSES
Fund for the payment of operating expenses and necessary capital outlay.
Section 5 - SOLID WASTE FUND. That there be and is hereby appropriated the sum of One
million, nine hundred twenty thousand, four hundred forty-nine dollars and no cents
1,920,449.00) to the Solid Waste Fund for the payment of operating expenses and
necessary capital outlay.
Section 6 - EQUIPMENT REPLACEMENT FUND-GENERAL. That there be and is hereby
appropriated the sum of Six hundred thousand dollars and no cents ($600,000.00) to the
Equipment Replacement Fund-General for the payment of necessary capital outlay.
Section 7 - EQUIPMENT REPLACEMENT FUND-SOLID WASTE. That there be and is
hereby appropriated the sum of Four hundred thirty thousand dollars and no cents
430,000.00) to the Equipment Replacement Fund-Solid Waste for the payment of
necessary capital outlay.
Section 8 - EQUIPMENT REPLACEMENT FUND-WATER & SEWER. That there be and
is hereby appropriated the sum of One hundred twelve thousand five hundred dollars and no
cents ($112,500.00) to the Equipment Replacement Fund-Water & Sewer for the payment of
necessary capital outlay.
Section 9 - POLICE NARCOTICS FUND. That thefe be and is hereby appropriated the sum
of Nineteen thousand, seven hundred fifty dollars and no cents ($19,750.00) to the Police
Narcotics Fund for the payment of operating expenses and necessary capital outlay.
Section 10 - LIBRARY SPECIAL FUND. That there be and is hereby appropriated the sum
of Seventy-five thousand dollars and no cents ($75,000.00) to the Library Special Fund for
the payment of operating expenses and necessary capital outlay.
Section 11 - HOTEL/MOTEL FUND. That there be and is hereby appropriated the sum of
Sixty-two thousand, eight hundred dollars and no cents ($62,800.00)to the Hotel/Motel Fund
for the payment of operating expenses.
Section 12 — FIRE DEPARTMENT SPECIAL FUND. That there be and is hereby
appropriated the sum of Twenty-five thousand dollars and no cents ($25,000.00) to the Fire
Department Special Fund for the payment of operating expenses and necessary capital
outlay.
Section 13 - PARKS & RECREATION SPECIAL FUND. That there be and is hereby
appropriated the sum of Four hundred seventy-five thousand dollars and no cents
475,000.00) to the Parks & Recreation Special Fund for the payment of operating expenses
and necessary capital outlay.
Section 14 — COURT TECHNOLOGY FUND. That there be and is hereby appropriated the
sum of Ten thousand five hundred dollars and no cents($10,500.00)to the Court Technology
Fund for the payment of operating expenses and necessary capital outlay.
Section 15 — STREET IMPROVEMENT FUND. That there be and is hereby appropriated
the sum of One million dollars and no cents ($1,000,000.00) to the Street Improvement Fund
for the payment of operating expenses and necessary capital outlay.
Section 16 - MID-COUNTY MUNICIPAL LEAGUE CENTRAL DISPATCH FUND. That
there be and is hereby appropriated the sum of One million, eight hundred fifty-one thousand,
seven hundred thirty-seven dollars and no cents ($1,851,737.00) to the Mid-County
Municipal League Dispatch Fund for the payment of operating expenses and necessary
capital outlay.
THAT the foregoing appropriations for expenditures be adopted as the budget for the
ensuing fiscal year beginning October 1,2024 and ending September 30, 2025.
THAT the City Council shall meet and adopt an Ordinance levying on the assessed
valuation of the property within the City, subject to the provisions of the Charter and lawful
exceptions given by State Law or City Ordinance, a rate of taxation on each One Hundred
Dollars ($100.00) of valuation sufficient to raise the amounts estimated to be required in this
annual budget less the amounts estimated to be received from fines, licenses, and other sources
of revenue.
THAT any unencumbered funds remaining on hand at the end of the fiscal year ending
September 30, 2024, shall be construed with and classified with Miscellaneous Revenue
anticipated during the fiscal year beginning October 1, 2024 and ending September 30, 2025, and
such funds are hereby appropriated as a City Council Contingency Account for purposes
approved by the City Council.
THAT all ordinances and parts of ordinances in conflict herewith are expressly repealed.
THAT the City Clerk shall file a true copy of this ordinance and said budget with the
Office of County Clerk of Jefferson County, Texas as provided by Section 102.011 of the Local
Government Code.
THAT this being an ordinance not requiring publication it shall take effect and be in
force from and after its passage.
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
NEDERLAND THIS THE 9TH DAY OF SEPTEMBER 2024.
dP
e."-fi a/13,6,2A_
r,.n Albanese, Mayor
City of Nederland, Texas
ATTEST:
I
Joni Undi4 ood, City Clerk
City of Nederland, Texas
Nt OF o,
APP 1
lc
0.
4ve ..
ROVE AST ORM AND LEGALITY:o•• ! .
ORDINANCE NO. 2024-19
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF NEDERLAND, TEXAS APPROVING THE TAX
ASSESSMENT ROLLS FOR THE YEAR 2024,
LEVYING AND ASSESSING TAXES FOR THE
SUPPORT OF THE CITY OF NEDERLAND AND THE
MUNICIPAL GOVERNMENT THEREOF;
APPORTIONING EACH LEVY FOR SPECIFIC
PURPOSES; AND PROVIDING FOR THE INTEREST
AND SINKING FUND
WHEREAS, pursuant to the provisions of the Tax Code of the State of Texas, the tax
assessment rolls to be used for the collection of taxes for the captioned year, wherein the value
of all property situated within the City of Nederland,subject to ad valorem taxes for the tax year
2024, was fixed by Angela Bellard, Chief Appraiser of Jefferson Central Appraisal District, at a
total value of$1,992,497,797; and
WHEREAS, THIS TAX RATE DOES NOT RAISE MORE TAXES FOR MAINTENANCE AND
OPERATIONS THAN LAST YEAR'S TAX RATE.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NEDERLAND,
TEXAS,THAT:
Section 1. The tax assessment rolls furnished by the City's Tax Assessor-Collector,
based upon the certified roll furnished by Angela Bellard, Chief Appraiser
of Jefferson Central Appraisal District, at a total value of$1,992,497,797,
shall become the tax assessment rolls of the City of Nederland for the year
2024, less all exemptions provided by either State Law or City ordinance in
the amount of$246,930,019.
Section 2. There is hereby levied for the current year, 2024, and there shall be
collected for the use and support of the municipal government of the City
of Nederland, and to provide interest and sinking funds for the fiscal year
ending September 30, 2025 upon all property, real, personal, and mixed,
within the corporate limits of said City subject to taxation, a tax of 42.6791
cents on each one hundred dollars ($100) valuation of property; said tax
being so levied and apportioned to the specific purposes hereinafter set
forth:
a) For the maintenance and support of the general government (General
Fund), 31.8527 cents on each one hundred dollars ($100) valuation of
property; and
b) For the Interest & Sinking Fund, 10.8264 cents on each one hundred
dollars ($100) valuation of property as follows:
For the purpose of paying fees, interest and principal of One
hundred ninety-five thousand, eight hundred twenty-five dollars
195,825.00) on the Tax and Revenue Certificates of Obligation,
Series 2013, 1.1168 cents on each one hundred dollars ($100)
valuation of property.
For the purpose of paying fees, interest and principal of Seven
hundred nine thousand dollars ($709,000.00) on the Tax and
Revenue Certificates of Obligation, Series 2017, 4.0435 cents on
each one hundred dollars ($100) valuation of property.
For the purpose of paying fees, interest and principal of One
hundred forty-two thousand, one hundred sixty-four dollars
142,164.00) on the Tax Notes, Series 2020, 0.8108 cents on each
one hundred dollars ($100) valuation of property.
For the purpose of paying fees, interest and principal of Three
hundred thirty-four thousand, two hundred six dollars
334,206.00) on the Combination Tax and Revenue Certificates of
Obligation, Series 2021, 1.9060 cents on each one hundred dollars
100) valuation of property.
For the purpose of paying fees, interest and principal of Five
hundred seventeen thousand, one hundred fifty dollars
517,150.00) on the Combination Tax and Revenue Certificates of
Obligation, Series 2023, 2.9493 cents on each one hundred dollars
100) valuation of property.
Section 3. The Jefferson County Tax Assessor-Collector(who, pursuant to contract, is
the Tax Assessor-Collector for the City of Nederland) is hereby directed to
prepare Tax Statements and proceed with the collections of the 2024
taxable year, and the amounts collected shall be deposited in the
Depository of the City of Nederland, to be distributed in accordance with
this Ordinance.
Section 4. If any provision, section, subsection, paragraph, sentence, clause, or
phrase of this ordinance shall for any reason be held to be
unconstitutional,void,or invalid,such invalidity shall not affect the validity
of the remaining provisions of this ordinance;and to this end all provisions
of this ordinance are declared to be severable.
PASSED,,APPROVED,AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF NEDERLAND,
TEXAS AT A REGULAR MEETING THIS THE 9TH DAY OF SEPTEMBER,A.D.,2024.
ID:
f91 01)0A-tcsz—a—P_JDonAlbanese, Mayor
City of Nederland,Texas
ATTEST:
Joni Un erwood; City Clerk
City of Nederland,Texas
APPROV ! Al TO F:RM AND LEGALITY:
x0U,numrrgrr iAChrisLeavins, City Attorney k ®t //'
City of Nederland,Texas 6 - ......<<\%
2'''-9tiEFFE cD,\\•°
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-856 • 11-23/11
Form 50-8562024 Tax Rate Calculation WorksheetTaxing Units Other Than School Districts or Water Districts
____________________________________________________________________________ ________________________________
Taxing Unit Name Phone (area code and number)
____________________________________________________________________________ ________________________________
Taxing Unit’s Address, City, State, ZIP Code Taxing Unit’s Website Address
GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and
voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser
delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or
employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the
governing body by Aug. 7 or as soon thereafter as practicable.
School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form
50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements.
Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for
Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet.
The Comptroller’s office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not
legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption.
SECTION 1: No-New-Revenue Tax Rate
The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount
of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax
rate separately for the maintenance and operations tax and the debt tax, then add the two components together.
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
1.Prior year total taxable value. Enter the amount of the prior year taxable value on the prior year tax roll today. Include any adjustments since last
year’s certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any
property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of
homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes,
as reflected in Line 17).1 $ _____________
2.Prior year tax ceilings. Counties, cities and junior college districts. Enter the prior year total taxable value of homesteads with tax ceilings.
These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling
provision last year or a prior year for homeowners age 65 or older or disabled, use this step.2 $ _____________
3.Preliminary prior year adjusted taxable value. Subtract Line 2 from Line 1.$ _____________
4.Prior year total adopted tax rate.$ __________/$100
5.Prior year taxable value lost because court appeals of ARB decisions reduced the prior year’s appraised value.
A.Original prior year ARB values:....................................................................... $ _____________
B.Prior year values resulting from final court decisions:................................................ - $ _____________
C. Prior year value loss. Subtract B from A.3 $ _____________
6.Prior year taxable value subject to an appeal under Chapter 42, as of July 25.
A.Prior year ARB certified value: ....................................................................... $ _____________
B.Prior year disputed value:............................................................................ - $ _____________
C. Prior year undisputed value. Subtract B from A. 4 $ _____________
7.Prior year Chapter 42 related adjusted values. Add Line 5C and Line 6C.$ _____________
1 Tex. Tax Code §26.012(14)
2 Tex. Tax Code §26.012(14)
3 Tex. Tax Code §26.012(13)
4 Tex. Tax Code §26.012(13)
City of Nederland 409-723-1509
P.O. Box 967 Nederland, TX 77627 www.ci.nederland.tx.us
1,558,489,518
0
1,558,489,518
0.467607
27,414,617
23,573,561
3,841,056
72,949,725
48,631,570
24,318,155
28,159,211
2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
8.Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.$ _____________
9.Prior year taxable value of property in territory the taxing unit deannexed after Jan. 1, 2024. Enter the prior year value of property in
deannexed territory. 5 $ _____________
10.Prior year taxable value lost because property first qualified for an exemption in the current year. If the taxing unit increased an original
exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to
freeport, goods-in-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in the current
year does not create a new exemption or reduce taxable value.
A. Absolute exemptions. Use prior year market value: .................................................... $ _____________
B. Partial exemptions. Current year exemption amount or current year percentage exemption
times prior year value: ................................................................................. + $ _____________
C. Value loss. Add A and B. 6 $ _____________
11.Prior year taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/
scenic appraisal or public access airport special appraisal in the current year. Use only properties that qualified for the first time in the cur-
rent year; do not use proper- ties that qualified in the prior year.
A. Prior year market value:.............................................................................. $ _____________
B. Current year productivity or special appraised value:................................................ - $ _____________
C. Value loss. Subtract B from A. 7 $ _____________
12.Total adjustments for lost value. Add Lines 9, 10C and 11C.$ _____________
13.Prior year captured value of property in a TIF. Enter the total value of the prior year captured appraised value of property taxable by a tax-
ing unit in a tax increment financing zone for which the prior year taxes were deposited into the tax increment fund. 8 If the taxing unit has no
captured appraised value in line 18D, enter 0.$ _____________
14.Prior year total value. Subtract Line 12 and Line 13 from Line 8.$ _____________
15.Adjusted prior year total levy. Multiply Line 4 by Line 14 and divide by $100.$ _____________
16.Taxes refunded for years preceding the prior tax year. Enter the amount of taxes refunded by the taxing unit for tax years preceding the
prior tax year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment
errors. Do not include refunds for the prior tax year. This line applies only to tax years preceding the prior tax year. 9 $ _____________
17.Adjusted prior year levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 $ _____________
18.Total current year taxable value on the current year certified appraisal roll today. This value includes only certified values or certified esti-
mate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include home-
owners age 65 or older or disabled. 11
A. Certified values:...................................................................................... $ _____________
B. Counties: Include railroad rolling stock values certified by the Comptroller’s office: ....................... + $ _____________
C. Pollution control and energy storage system exemption: Deduct the value of property exempted
for the current tax year for the first time as pollution control or energy storage system property:........... - $ _____________
D. Tax increment financing: Deduct the current year captured appraised value of property taxable by a taxing
unit in a tax increment financing zone for which the current year taxes will be deposited into the tax increment
fund. Do not include any new property value that will be included in Line 23 below. 12 .................... - $ _____________
E. Total current year value. Add A and B, then subtract C and D.$ _____________
5 Tex. Tax Code §26.012(15)
6 Tex. Tax Code §26.012(15)
7 Tex. Tax Code §26.012(15)
8 Tex. Tax Code §26.03(c)
9 Tex. Tax Code §26.012(13)
10 Tex. Tax Code §26.012(13)
11 Tex. Tax Code §26.012, 26.04(c-2)
12 Tex. Tax Code §26.03(c)
1,586,648,729
0
857,406
3,436,512
4,293,918
0
0
0
4,293,918
0
1,582,354,811
7,399,201
4,677
7,403,878
1,745,567,778
0
0
1,745,567,778
2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3
13 Tex. Tax Code §26.01(c) and (d)
14 Tex. Tax Code §26.01(c)
15 Tex. Tax Code §26.01(d)
16 Tex. Tax Code §26.012(6)(B)
17 Tex. Tax Code §26.012(6)
18 Tex. Tax Code §26.012(17)
19 Tex. Tax Code §26.012(17)
20 Tex. Tax Code §26.04(c)
21 Tex. Tax Code §26.04(d)
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
19.Total value of properties under protest or not included on certified appraisal roll. 13
A.Current year taxable value of properties under protest. The chief appraiser certifies a list of properties still
under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any,
or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest
of these values. Enter the total value under protest. 14.................................................... $ _____________
B.Current year value of properties not under protest or included on certified appraisal roll. The chief
appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but
are not included in the appraisal roll certification. These properties also are not on the list of properties
that are still under protest. On this list of properties, the chief appraiser includes the market value,
appraised value and exemptions for the preceding year and a reasonable estimate of the market value,
appraised value and exemptions for the current year. Use the lower market, appraised or taxable value
(as appropriate). Enter the total value of property not on the certified roll. 15 .............................. + $ _____________
C. Total value under protest or not certified. Add A and B.$ _____________
20.Current year tax ceilings. Counties, cities and junior colleges enter current year total taxable value of homesteads with tax ceilings. These
include the home- steads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling pro-
vision in the prior year or a previous year for homeowners age 65 or older or disabled, use this step.16 $ _____________
21.Current year total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17 $ _____________
22.Total current year taxable value of properties in territory annexed after Jan. 1, of the prior year. Include both real and personal property.
Enter the current year value of property in territory annexed. 18 $ _____________
23.Total current year taxable value of new improvements and new personal property located in new improvements. New means the
item was not on the appraisal roll in the prior year. An improvement is a building, structure, fixture or fence erected on or affixed to land. New
additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement
must have been brought into the taxing unit after Jan. 1, of the prior year and be located in a new improvement. New improvements do include
property on which a tax abatement agreement has expired for the current year. 19 $ _____________
24.Total adjustments to the current year taxable value. Add Lines 22 and 23.$ _____________
25.Adjusted current year taxable value. Subtract Line 24 from Line 21.$ _____________
26.Current year NNR tax rate. Divide Line 17 by Line 25 and multiply by $100. 20 $ __________/$100
27.COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the current year county NNR tax rate. 21 $ __________/$100
SECTION 2: Voter-Approval Tax Rate
The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split
into two separate rates:
1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year
plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations.
2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit’s debt payments in the coming year. This rate accounts for principal and interest on bonds
and other debt secured by property tax revenue.
The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate
exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate.
Line Voter-Approval Tax Rate Worksheet Amount/Rate
28.Prior year M&O tax rate. Enter the prior year M&O tax rate.$ __________/$100
29.Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue
Tax Rate Worksheet.$ _____________
0
0
0
0
1,745,567,778
0
10,789,572
10,789,572
1,734,778,206
0.426791
0.351080
1,586,648,729
2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
Line Voter-Approval Tax Rate Worksheet Amount/Rate
30.Total prior year M&O levy. Multiply Line 28 by Line 29 and divide by $100 $ _____________
31.Adjusted prior year levy for calculating NNR M&O rate.
A.M&O taxes refunded for years preceding the prior tax year. Enter the amount of M&O taxes
refunded in the preceding year for taxes before that year. Types of refunds include court decisions,
Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
include refunds for tax year 2023. This line applies only to tax years preceding the prior tax year........... + $ _____________
B.Prior year taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment
zone as agreed by the taxing unit. If the taxing unit has no current year captured appraised value in
Line 18D, enter 0....................................................................................... – $ _____________
C.Prior year transferred function. If discontinuing all of a department, function or activity and
transferring it to another taxing unit by written contract, enter the amount spent by the taxing
unit discontinuing the function in the 12 months preceding the month of this calculation. If the
taxing unit did not operate this function for this 12-month period, use the amount spent in the last
full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function
will subtract this amount in D below. The taxing unit receiving the function will add this amount in
D below. Other taxing units enter 0. .................................................................... +/- $ _____________
D.Prior year M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if
discontinuing function and add if receiving function. .................................................... $ _____________
E.Add Line 30 to 31D.$ _____________
32.Adjusted current year taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________
33.Current year NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.$ __________/$100
34.Rate adjustment for state criminal justice mandate. 23
A.Current year state criminal justice mandate. Enter the amount spent by a county in the previous 12 months
providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they
have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________
B.Prior year state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to
the previous 12 months providing for the maintenance and operation cost of keeping inmates in
county-paid facilities after they have been sentenced. Do not include any state reimbursement received
by the county for the same purpose. Enter zero if this is the first time the mandate applies................. – $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
35.Rate adjustment for indigent health care expenditures. 24
A.Current year indigent health care expenditures. Enter the amount paid by a taxing unit providing for the
maintenance and operation cost of providing indigent health care for the period beginning on
July 1, of the prior tax year and ending on June 30, of the current tax year, less any state assistance received for the same purpose.
$ _____________
B.Prior year indigent health care expenditures. Enter the amount paid by a taxing unit providing for
the maintenance and operation cost of providing indigent health care for the period beginning
on July 1, 2022 and ending on June 30, 2023, less any state assistance received
for the same purpose................................................................................... – $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
22 [Reserved for expansion]
23 Tex. Tax Code §26.044
24 Tex. Tax Code §26.0441
5,570,406
3,389
0
0
3,389
5,573,795
1,734,778,206
0.321297
0
0
0.000000
0.000000
0
0.000000
0.000000
0
2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5
Line Voter-Approval Tax Rate Worksheet Amount/Rate
36.Rate adjustment for county indigent defense compensation. 25
A.Current year indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender’s office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, of the prior tax year and ending on
June 30,of the current tax year, less any state grants received by the county for the same purpose.......... $ _____________
B.Prior year indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender’s office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2022 and ending on
June 30, 2023, less any state grants received by the county for the same purpose.......................... $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Multiply B by 0.05 and divide by Line 32 and multiply by $100............................................ $ __________/$100
E. Enter the lesser of C and D. If not applicable, enter 0.$ __________/$100
37.Rate adjustment for county hospital expenditures. 26
A.Current year eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, of the prior tax year and
ending on June 30, of the current tax year............................................................... $ _____________
B.Prior year eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2022 and
ending on June 30, 2023. .............................................................................. $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Multiply B by 0.08 and divide by Line 32 and multiply by $100............................................ $ __________/$100
E. Enter the lesser of C and D, if applicable. If not applicable, enter 0.$ __________/$100
38.Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipal-
ity for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with
a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code Section 26.0444 for more
information.
A.Amount appropriated for public safety in the prior year. Enter the amount of money appropriated for public
safety in the budget adopted by the municipality for the preceding fiscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _____________
B.Expenditures for public safety in the prior year. Enter the amount of money spent by the municipality for public
safety during the preceding fiscal year .................................................................. $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100 ........................................... $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
39.Adjusted current year NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$ __________/$100
40.Adjustment for prior year sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent
additional sales tax on M&O expenses in the prior year should complete this line. These entities will deduct the sales tax gain rate for the current
year in Section 3. Other taxing units, enter zero.
A.Enter the amount of additional sales tax collected and spent on M&O expenses in the prior year, if any.
Counties must exclude any amount that was spent for economic development grants from the amount
of sales tax spent ...................................................................................... $ _____________
B.Divide Line 40A by Line 32 and multiply by $100 ........................................................ $ __________/$100
C. Add Line 40B to Line 39.$ __________/$100
41.Current year voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.
Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 40C by 1.08.
- or -
Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035.
$ __________/$100
25 Tex. Tax Code §26.0442
26 Tex. Tax Code §26.0443
0
0
0.000000
0.000000
0.000000
0
0
0.000000
0.000000
0.000000
0
0
0.000000
0.000000
0.321297
0
0.000000
0.321297
0.332542
2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6
Line Voter-Approval Tax Rate Worksheet Amount/Rate
D41.Disaster Line 41 (D41): Current year voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is locat-
ed in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the
taxing unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a special
taxing unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of
1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of
the tax year in which the disaster occurred, or
2) the third tax year after the tax year in which the disaster occurred
If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08. 27 If the taxing unit does not qualify, do not complete
Disaster Line 41 (Line D41).$ __________/$100
42.Total current year debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will
be paid on debts that:
(1)are paid by property taxes,
(2)are secured by property taxes,
(3)are scheduled for payment over a period longer than one year, and
(4)are not classified in the taxing unit’s budget as M&O expenses.
A.Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts
meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district
budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or
other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here. 28
Enter debt amount .................................................................................... $ _____________
B.Subtract unencumbered fund amount used to reduce total debt. ...................................... – $ _____________
C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... – $ _____________
D.Subtract amount paid from other resources ............................................................ – $ _____________
E. Adjusted debt. Subtract B, C and D from A.$ _____________
43.Certified prior year excess debt collections. Enter the amount certified by the collector. 29 $ _____________
44.Adjusted current year debt. Subtract Line 43 from Line 42E.$ _____________
45.Current year anticipated collection rate.
A.Enter the current year anticipated collection rate certified by the collector. 30.............................. ____________%
B.Enter the prior year actual collection rate................................................................ ____________%
C. Enter the 2022 actual collection rate. ................................................................... ____________%
D.Enter the 2021 actual collection rate. ................................................................... ____________%
E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest
collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the
prior three years, enter the rate from A. Note that the rate can be greater than 100%. 31 ____________%
46.Current year debt adjusted for collections. Divide Line 44 by Line 45E.$ _____________
47.Current year total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
48.Current year debt rate. Divide Line 46 by Line 47 and multiply by $100.$ __________/$100
49.Current year voter-approval tax rate. Add Lines 41 and 48.$ __________/$100
D49.Disaster Line 49 (D49): Current year voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the
taxing unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41.
Add Line D41 and 48.$ __________/$100
27 Tex. Tax Code §26.042(a)
28 Tex. Tax Code §26.012(7)
29 Tex. Tax Code §26.012(10) and 26.04(b)
30 Tex. Tax Code §26.04(b)
31 Tex. Tax Code §§26.04(h), (h-1) and (h-2)
0.000000
1,898,345
0
0
0
1,898,345
8,516
1,889,829
100.00
99.86
98.51
102.13
100.00
1,889,829
1,745,567,778
0.108264
0.440806
0.000000
2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7
32 Tex. Tax Code §26.041(d)
33 Tex. Tax Code §26.041(i)
34 Tex. Tax Code §26.041(d)
35 Tex. Tax Code §26.04(c)
36 Tex. Tax Code §26.04(c)
37 Tex. Tax Code §26.045(d)
38 Tex. Tax Code §26.045(i)
Line Voter-Approval Tax Rate Worksheet Amount/Rate
50.COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the current year county voter-approv-
al tax rate.$ __________/$100
SECTION 3: NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes
Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales
tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue.
This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the
additional sales tax.
Line Additional Sales and Use Tax Worksheet Amount/Rate
51.Taxable Sales. For taxing units that adopted the sales tax in November of the prior tax year or May of the current tax year, enter the
Comptroller’s estimate of taxable sales for the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller’s
Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November of the prior year, enter 0.$ _____________
52.Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti-
mated sales tax revenue. 33
Taxing units that adopted the sales tax in November of the prior tax year or in May of the current tax year. Multiply the amount on
Line 51 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. 34
- or -
Taxing units that adopted the sales tax before November of the prior year. Enter the sales tax revenue for the previous four quarters.
Do not multiply by .95.$ _____________
53.Current year total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
54.Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$ __________/$100
55.Current year NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate
Worksheet.$ __________/$100
56.Current year NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November the prior tax year or in May of the current tax year. Subtract Line 54 from Line
55. Skip to Line 57 if you
adopted the additional sales tax before November of the prior tax year.$ __________/$100
57.Current year voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as
applicable, of the Voter-Approval Tax Rate Worksheet.$ __________/$100
58.Current year voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.$ __________/$100
SECTION 4: Voter-Approval Tax Rate Adjustment for Pollution Control
A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building,
installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The
taxing unit’s expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide
the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control.
This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution.
Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate
59.Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter
from TCEQ. 37 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 38 $ _____________
60.Current year total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
61.Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.$ __________/$100
0.000000
0
0
1,745,567,778
0.000000
0.426791
0.426791
0.440806
0.440806
0
1,745,567,778
0.000000
2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8
Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate
62.Current year voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax).$ __________/$100
SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate
The unused increment rate is the rate equal to the sum of the prior 3 years Foregone Revenue Amounts divided by the current taxable value. 39 The Foregone Revenue Amount for each
year is equal to that year’s adopted tax rate subtracted from that year’s voter-approval tax rate adjusted to remove the unused increment rate multiplied by that year’s current total
value. 40 In a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the portion of the unused increment rate that was used must be backed out
of the calculation for that year.
The difference between the adopted tax rate and adjusted voter-approval tax rate is considered zero in the following scenarios:
• a tax year in which a taxing unit affected by a disaster declaration calculates the tax rate under Tax Code Section 26.042; 41
• a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 42 or
• after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code
Section 120.002(a) without the required voter approval. 43
Individual components can be negative, but the overall rate will be the greater of zero or the calculated rate.
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 44
Line Unused Increment Rate Worksheet Amount/Rate
63.Year 3 Foregone Revenue Amount. Subtract the 2023 unused increment rate and 2023 actual tax rate from the 2023 voter-approval
tax rate. Multiply the result by the 2023 current total value
A. Voter-approval tax rate (Line 67).....................................................................................................
B. Unused increment rate (Line 66) .....................................................................................................
C. Subtract B from A...................................................................................................................
D. Adopted Tax Rate ...................................................................................................................
E. Subtract D from C ...................................................................................................................
F. 2023 Total Taxable Value (Line 60) ....................................................................................................
G. Multiply E by F and divide the results by $100 ........................................................................................
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ _____________
$ _____________
64.Year 2 Foregone Revenue Amount. Subtract the 2022 unused increment rate and 2022 actual tax rate from the 2022 voter-approval
tax rate. Multiply the result by the 2022 current total value
A. Voter-approval tax rate (Line 67).....................................................................................................
B. Unused increment rate (Line 66).....................................................................................................
C. Subtract B from A...................................................................................................................
D. Adopted Tax Rate ...................................................................................................................
E. Subtract D from C ...................................................................................................................
F. 2022 Total Taxable Value (Line 60) ....................................................................................................
G. Multiply E by F and divide the results by $100 ........................................................................................
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ _____________
$ _____________
65.Year 1 Foregone Revenue Amount. Subtract the 2021 unused increment rate and 2021 actual tax rate from the 2021 voter-approval
tax rate. Multiply the result by the 2021 current total value
C. Subtract B from A...................................................................................................................
D. Adopted Tax Rate ...................................................................................................................
E. Subtract D from C ...................................................................................................................
F. 2021 Total Taxable Value (Line 60) ....................................................................................................
G. Multiply E by F and divide the results by $100 ........................................................................................
A. Voter-approval tax rate (Line 67)..................................................................................................... $ __________/$100
B. Unused increment rate (Line 66) ..................................................................................................... $ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ _____________
$ _____________
66.Total Foregone Revenue Amount. Add Lines 63G, 64G and 65G $ __________/$100
67.2024 Unused Increment Rate. Divide Line 66 by Line 21 of the No-New-Revenue Rate Worksheet. Multiply the result by 100 $ __________/$100
68.Total 2024 voter-approval tax rate, including the unused increment rate. Add Line 67 to one of the following lines (as applicable): Line 49,
Line 50 (counties), Line 58 (taxing units with additional sales tax) or Line 62 (taxing units with pollution)$ __________/$100
39 Tex. Tax Code §26.013(b)
40 Tex. Tax Code §26.013(a)(1-a), (1-b), and (2)
41 Tex. Tax Code §§26.04(c)(2)(A) and 26.042(a)
42 Tex. Tax Code §§26.0501(a) and (c)
43 Tex. Local Gov’t Code §120.007(d)
44 Tex. Local Gov’t Code §120.007(d)
0.440806
0.467607
0.021090
0.446517
0.467607
-0.021090
1,638,562,845
-345,573
0.495105
0.007041
0.488064
0.481056
0.007008
1,509,465,199
105,783
0.524247
0.000000
0.524247
0.517206
0.007041
1,412,840,562
99,478
0
0.000000
0.440806
2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9
SECTION 6: De Minimis Rate
The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 44
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 45
Line De Minimis Rate Worksheet Amount/Rate
69.Adjusted current year NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet.
70.Current year total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
71.Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 70 and multiply by $100.$ __________/$100
72.Current year debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet.$ __________/$100
73.De minimis rate. Add Lines 69, 71 and 72.$ __________/$100
SECTION 7: Voter-Approval Tax Rate Adjustment for Emergency Revenue Rate
In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter-approval tax rate in the manner
provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.48
Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax
Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the current tax year. 49
This section will apply to a taxing unit other than a special taxing unit that:
• directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and
• the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the
assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster
occurred or the disaster occurred four years ago.This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate
without holding an election in the prior year.
Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within the
disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2).
Line Emergency Revenue Rate Worksheet Amount/Rate
74.2023 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.$ __________/$100
75.Adjusted 2023 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line.
If a disaster occurred in 2023 and the taxing unit calculated its 2023 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41)
of the 2023 worksheet due to a disaster, complete the applicable sections or lines of Form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing
Units in Disaster Area Calculation Worksheet.
- or -
If a disaster occurred prior to 2023 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on
Disaster Line 41 (D41) in 2023, complete form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet
to recalculate the voter-approval tax rate the taxing unit would have calculated in 2023 if it had generated revenue based on an adopted tax
rate using a multiplier of 1.035 in the years following the disaster. 50 Enter the final adjusted 2023 voter-approval tax rate from the worksheet.
- or -
If the taxing unit adopted a tax rate above the 2023 voter-approval tax rate without calculating a disaster tax rate or holding an election due to
a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet.
$ __________/$100
76.Increase in 2023 tax rate due to disaster. Subtract Line 75 from Line 74.$ __________/$100
77.Adjusted 2023 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.$ _____________
78.Emergency revenue. Multiply Line 76 by Line 77 and divide by $100.$ _____________
79.Adjusted 2023 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________
80.Emergency revenue rate. Divide Line 78 by Line 79 and multiply by $100. 51 $ __________/$100
45 Tex. Tax Code §26.04(c)(2)(B)
46 Tex. Tax Code §26.012(8-a)
47 Tex. Tax Code §26.063(a)(1)
48 Tex. Tax Code §26.042(b)
49 Tex. Tax Code §26.042(f)
50 Tex. Tax Code §§26.42(c)
51 Tex. Tax Code §§26.42(b)
0.321297
1,745,567,778
0.028643
0.108264
0.458204
0.467607
0.000000
0.000000
1,582,354,811
0
1,734,778,206
0.000000
2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 10
Line Emergency Revenue Rate Worksheet Amount/Rate
81. Current year voter-approval tax rate, adjusted for emergency revenue. Subtract Line 80 from one of the following lines (as applicable):
Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control)
or Line 68 (taxing units with the unused increment rate).$ __________/$100
SECTION 8: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
$ __________/$100
$ __________/$100
$ __________/$100
No-new-revenue tax rate. ................................................................................................................
As applicable, enter the current year NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales tax).
Indicate the line number used: ______
Voter-approval tax rate ...................................................................................................................
As applicable, enter the current year voter-approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales tax),
Line 62 (adjusted for pollution control), Line 68 (adjusted for unused increment), or Line 81 (adjusted for emergency revenue).
Indicate the line number used: ______
De minimis rate. ..........................................................................................................................
If applicable, enter the current year de minimis rate from Line 73.
SECTION 9: Taxing Unit Representative Name and Signature
Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or
employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit’s certified appraisal roll or certified
estimate of taxable value, in accordance with requirements in the Tax Code. 52
____________________________________________________________
Printed Name of Taxing Unit Representative
____________________________________________________________ ________________________________________
Taxing Unit Representative Date
52 Tex. Tax Code §§26.04(c-2) and (d-2)
0.440806
0.426791
26
0.440806
49
0.458204
Terry Wuenschel, P.C.C.
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Terry Wuenschel August 2, 2024