2022 - 2023 ADOPTED BUDGETCity of Nederland, Texas
2022-2023 Budget
Cover Page
In Accordance with SB 656
This budget will raise more total property taxes than last
year’s budget by $42,169 or .58%. Revenue to be raised
from new property added to the roll this year is $56,034.
FYE FYE
Property Tax Comparison: 2021-2022 2022-2023
Adopted Tax Rate .517206 .481056
Effective/No New Revenue Tax Rate .517206 .471056
Effective/No New Revenue M & O Rate .369676 .343395
Rollback/Voter Approved Tax Rate .524247 .495105
Debt Tax Rate .141633 .132651
The total amount of municipal debt obligation secured by
property taxes for the City of Nederland is $9,885,000
Record Vote on Tax Rate:
For: Mayor Albanese, Councilmember Austin,
Councilmember Root, Councilmember Sonnier,
Councilmember Guillot
Absent: None
MAYOR
Don Albanese
COUNCIL MEMBERS
Councilmember, Ward I Talmadge Austin
Councilmember, Ward II, Mayor Pro-Tem Sylvia Root
Councilmember, Ward III Randy Sonnier
Councilmember, Ward IV David Guillot
SUBMITTED BY
Christopher Duque
City Manager
CITY OF NEDERLAND 2022-2023 BUDGET
TABLE OF CONTENTS
Page
Transmittal Letter i
FINANCIAL SUMMARIESBalance Sheet - All Funds 2
Statement of Revenues & Appropriations - All Funds 4
Consolidated Statement 6
Summary of Expenditures - All Funds 7
FINANCIAL SECTION
GENERAL FUND
Schedule of Revenues & Appropriations 9
Summary of Expenditures 10
Departmental Budgets
City Council 11
Legal 15
City Manager 19
Finance 23
Personnel 27
City Hall 33
Police 37
Fire 45
Inspections 51
Code Enforcement 55
Public Works Administration 59
Streets 63
Animal Control 67
Parks and Recreation 71
Library 75
Other Requirements 79
STREET IMPROVEMENT FUND
Schedule of Revenues & Appropriations 84
Street Improvement Fund 85
WATER & SEWER FUND
Schedule of Revenues & Appropriations 87
Summary of Expenditures 88
Departmental Budgets
Water Treatment 89
Billing and Collections 93
Wastewater Treatment 97
Water Distribution/Sewer Collection 101
Other Requirements 105
SSES PROJECT FUND
Schedule of Revenues & Appropriations 110
SSES Project Fund 111
SOLID WASTE FUND
Schedule of Revenues & Appropriations 113
Summary of Expenditures 114
Solid Waste 115
Other Requirements 119
CITY OF NEDERLAND 2022-2023 BUDGET
TABLE OF CONTENTS
Page
EQUIPMENT REPLACEMENT FUNDS
Equipment Replacement Fund - General 124
Equipment Replacement Fund - Water & Sewer 127
Equipment Replacement Fund - Solid Waste 130
SPECIAL FUNDS
POLICE NARCOTICS FUND
Schedule of Revenues & Appropriations 134
Police Narcotics Fund 135
LIBRARY SPECIAL FUND
Schedule of Revenues & Appropriations 138
Library Special Fund 139
COURT TECHNOLOGY FUND
Schedule of Revenues & Appropriations 146
Court Technology Fund 147
HOTEL/MOTEL FUND
Schedule of Revenues & Appropriations 150
Hotel/Motel Fund 151
FIRE DEPARTMENT SPECIAL FUND
Schedule of Revenues & Appropriations 154
Fire Dept. Special Fund 155
PARKS & RECREATION SPECIAL FUND
Schedule of Revenues & Appropriations 162
Parks & Recreation Special Fund 163
MID-COUNTY MUNICIPAL LEAGUE CENTRAL DISPATCH
Schedule of Revenues & Appropriations 172
MCML Information Technology 173
MCML Central Dispatch 176
DEBT SERVICE FUND
Schedule of Revenues & Appropriations 180
Debt Service Fund 181
SUPPLEMENTAL INFORMATION
DEBT SCHEDULES
Summary of Total Bonded Indebtedness 183
Chronological Statement of Debt Requirements 184
Summary Schedules 185
SUMMARY OF CAPITAL EXPENDITURES
Capital Outlay by Fund and Department 195
GLOSSARY OF TERMS 197
OBJECT CLASSIFICATIONS 199
PERSONNEL POSITIONS AND WAGE SCALE
List of Positions 205
Wage Scale 207
AUTHORIZING DOCUMENTS 213
Don Albanese, Mayor
Sylvia Root, Mayor Pro Tem
Talmadge Austin, Councilmember
Randy Sonnier, Councilmember
David Guillot, Councilmember
Christopher Duque, City Manager
“Programmed for Progress”
August 8, 2022
Dear Honorable Mayor and Members of the City Council:
I am pleased to present the proposed Fiscal Year 2022-2023 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 2022-2023
budget for all funds totals $27,247,538.
The FY 2022-2023 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 2022-
2023. Furthermore, the Budget serves as a guide for financial control and implementation of City
Council policy mandates. In addition to indicating the FY 2022-2023 Budget highlights and goals,
there were a number of accomplishments during the previous fiscal year:
FY 2021-2022 IN REVIEW
Reduced the tax rate from $0.579708 to $0.517206 per $100 assessed taxable value (no-new
revenue tax rate); maintained the lowest municipal tax rates in Jefferson County; continued to
provide $15,000 Homestead Tax Exemptions for the elderly and the disabled.
Completed street improvements to address the City’s transportation network, approximately
$2,571,615.50, including the hot mix overlay of Boston Avenue (11th St to 9th St), Beauxart
Garden Road (Holmes Rd to the concrete transition), Hardy Avenue (Ave A to Ave H), South
33rd Street (Nederland Ave to Hardy Ave), South 25th Street (Ave H to Nederland Ave), 10th
Street (Helena Ave to Boston Ave), and 9th Street (Helena Ave to Nederland Ave), concrete
street repairs of Avenue H (14th St to 29th St) and 30th Street (Nederland Ave to West Atlanta
Ave), and bomag and chip sealed over a mile of residential neighborhood streets.
August 8, 2022
Page ii
Completed Wastewater Treatment Plant Improvements Phase 1 project ($1,198,236), which
encompasses ultraviolet disinfection system upgrades, replacing the clarifier weirs, baffles,
and suction headers, and expanding the lift station MCC building.
Completed construction of new concrete parking lot at Babe Ruth Park ($276,877) for use by
the Babe Ruth League and Adaptive Sports for Kids.
Commenced the installation of generators at four lift stations with Hazard Mitigation Grant
Program funding ($289,620).
Commenced the Storm Sewer Improvements (17th Street & Avenue N) – Allen Meadows
Subdivision project ($79,910).
Commenced the Water Main Repairs project near FM 365 and the Drainage District 7 canal
($215,310).
Adjusted Utility Rates to ensure the fiscal stability of services—the water base rate was
adjusted by $0.25 ($10.25 to $10.50), the per 1,000 gallons water rate was adjusted by $0.50
($2.85 to $3.35 or $2.86 to $3.36), the sewer base rate was adjusted by $0.25 ($10.65 to
$10.90), and the per 1,000 gallons sewer rate was adjusted by $0.40 ($5.10 to $5.50 or $5.31
to $5.71).
Received $114,363.48 in grant funding and donations: $1,708 – Law Enforcement Officer
Standards and Education Funds (Police), $597 – Law Enforcement Officer Standards and
Education Funds (Fire), $1,815 – Texas Forest Service (Fire) $64,200 – Wilton and Effie Mae
Hebert Foundation (Library), $2,000 – Entergy (Parks & Recreation); received donations of
$11,543.48 from Friends of the Library (Library), $19,000 from Energy Transfer Partners
(Fire), $2,500 from American Legion (Fire), $2,500 from American Legion (Police), and
$8,500 from Phillips 66 (Fire).
Purchased three Police detective units, a streets broom for the Streets Department, and a
garbage truck for the Solid Waste Department.
Purchased thirteen self-contained breathing apparatus and accessories for the Nederland Fire
Department ($108,642).
Purchased ballistic vests, a ballistic shield, tasers, and radios for the Nederland Police
Department.
Engaged CT Bannon Corporation to assess the pond at Doornbos Park for possible pond wall
repairs and dredging maintenance ($38,430).
Installed new carpet at the Marion & Ed Hughes Public Library ($116,000).
Purchased new play features for 5th Street Park ($52,242.80).
Approved a revised Interlocal Agreement with Jefferson County for jail fees.
Accepted the Boston Avenue Arch from the Nederland Economic Development Corporation.
Donated Nederland Fire Department’s old ladder truck to the regional fire academy at Lamar
Institute of Technology.
Established the City of Nederland Non-Profit Partnership Grant Program to assist non-profit
organizations impacted by the COVID-19 pandemic with the City’s allocated Coronavirus
Local Fiscal Recovery Funds.
Amended the pay plan for volunteer firefighters.
Continued to fund spay & neutering program of Nederland residents’ pets in an effort to control
the pet population and commenced a feline population control program.
Continued the strong working relationship with the Nederland Independent School District to
include discounting building permit fees for the NISD bond projects, serving as a secondary
August 8, 2022
Page iii
evacuation location for Hillcrest Elementary, and approving an interlocal agreement for
maintenance of water mains at Nederland High School and the four elementary campuses.
Hosted four Town Hall meetings to improve communication with citizens.
Upgraded the ISO Rating (Public Protection Class) to 03/3X.
Continued to reduce the crime rate.
Resumed holding community events including the National Night Out, Monsters in the Park,
Veterans’ Day, holiday decorating, Christmas on the Avenue, “Trash Bash”, National Day of
Prayer, and the July 4th Fireworks Extravaganza.
Awarded for the 24th year in a row the Certificate of Achievement for Excellence in Financial
Reporting by the Government Finance Officers Association of the United States and Canada
for the City’s comprehensive annual financial report.
Continued the partnership with Adaptive Sports for Kids, which provides athletic/recreational
activities, such as baseball, soccer, basketball, etc. for children and adults with disabilities.
Improved workplace safety and reduced the number of injury claims.
Continued the strong relationship with the Nederland Economic Development Corporation and
Nederland Chamber of Commerce in order to promote commerce and industrial growth.
Continuation of residential and commercial growth in our City that will impact economic
growth and opportunities for our citizenry.
Continued to assess each City department’s delivery of services to ensure the maximum
efficiency and effectiveness of tax dollars to provide a better municipal government.
GOALS FOR FISCAL YEAR 2022-2023
Maintain the lowest municipal tax rates in Jefferson County ($0.481056 per $100 assessed
taxable value); continue to provide $15,000 Homestead Tax Exemptions for the elderly and
the disabled.
Continuation of street improvements to improve the transportation network—$1,077,000.
Complete the installation of generators at four lift stations with Hazard Mitigation Grant
Program funding ($289,620).
Complete Wastewater Treatment Plant Improvements Phase 2 project ($1,135,572), which
includes removal and replacement of the submersible lift station pumps, installation of variable
frequency drives for the lift station pumps, replacing the existing polymer feed systems, a new
mechanical screen at the headworks, and upgrades of the sludge de-watering centrifuges.
Complete the City of Nederland, Texas, Combination Tax and Revenue Certificates of
Obligation, Series 2021 (issuance value $4,350,000) projects to include concrete repairs of
Nederland Ave (the railroad tracks to 3rd Street) and drainage studies.
Complete 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.
Complete the Water Main Repairs project near FM 365 and the Drainage District 7 canal
($215,310).
Install and/or repair sidewalks near Highland Park Elementary and Hillcrest Elementary.
Adjust City Utility Rates to ensure the long-term fiscal stability of water/wastewater services
and solid waste services.
Commence a $1.25M Waterline Replacement project utilizing the City’s allocated
Coronavirus Local Fiscal Recovery Funds.
August 8, 2022
Page iv
Commence a $1.25M Sewerline Replacement project utilizing the City’s allocated
Coronavirus Local Fiscal Recovery Funds.
Create a new Firefighter position for the Fire Department.
Continue to fund spay & neutering program of Nederland residents’ pets in an effort to control
the pet population and a feline population control program.
Purchase two patrol units for the Police Department, a truck for the Streets Department, a
battery-powered “Jaws of Life” for the Fire Department, and a garbage truck for the Solid
Waste Department.
Allocate funding for training and wearing appeal for the Nederland Police Department’s
Special Response Team.
Complete Park improvement to include landscaping improvements and electrical repairs at Tex
Ritter Park, new playground equipment at 5th Street Park, a basketball half-court at Cropo
LeBlanc Park, re-surfacing tennis court at Doornbos Park, new playground at Doornbos Park,
parking lot/concrete drive repairs at Doornbos Park, fencing around the waterslide, re-surface
the swimming pool deck, disc golf baskets at Rienstra Park, re-paint the Windmill, and repairs
and maintenance of the pond at Doornbos Park.
Install LED lighting at the Marion & Ed Hughes Public Library.
Continue to host town halls/public forums with City leadership to discuss various issues with
the public as part of a citizen engagement/outreach effort.
Continue to reduce the crime rate.
Continue to provide community events including “Trash Bash”, Nederland Family Nights at
the Pool, Monsters in the Park, holiday decorating, Christmas on the Avenue, National Night
Out, Veterans’ Day, Memorial Day, and the 4th of July Fireworks Extravaganza.
Improve workplace safety and reduce the number of injury claims.
Continue the strong relationship with the Nederland Economic Development Corporation and
Chamber of Commerce in order to promote commerce and industrial growth.
Continuation of residential and commercial growth in our City that will impact economic
growth and opportunities for our citizenry.
Continue to assess each City department’s delivery of services to ensure the maximum
efficiency and effectiveness of tax dollars to provide a better municipal government.
BUDGET OVERVIEW
All City department requests were presented to the city manager, who after reviewing the requests,
drafted a preliminary budget to present to the City Council at the July 11th 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.
August 8, 2022
Page v
Court Technology Fund (22): This fund allows for the expenditure of funds related to the
collection of court fees specifically for technology-related improvements.
Hotel/Motel Fund (23): This fund is utilized for promotional activities with funding derived
from the City’s seven percent (7%) Hotel Occupancy Tax.
Fire Special Fund (24): This fund allows for the expenditure of funds specifically designated
for purposes associated with the Nederland Fire Department.
Parks & Recreation Special Fund (25): This fund allows for the expenditure of funds
specifically designated for purposes associated with the Parks & Recreation Department.
Capital Outlay Fund (31): This fund allows for the expenditure of funds for capital projects;
revenue from the General Fund is transferred-in to fund these projects.
Equipment Replacement Funds (34, 35, 36): These funds have been established for General
Fund, Water & Sewer Fund, and Solid Waste Fund operations. It is the intent of these funds to
provide monies for the replacement of vehicles and heavy equipment.
Street Improvement Fund (39): This fund contains expenditures associated with the City’s
dedicated sales tax for street maintenance.
Debt Service Fund (40): This fund allows for payment of bond principal and interest as a result
of previously issued debt.
Water and Sewer Fund (50): This fund contains those activities that are associated with the
operation of the City’s water and wastewater utilities.
Solid Waste Fund (52): This fund contains those activities that are associated with the operation
of the City’s solid waste functions.
SSES Project Fund (53): This fund contains those activities which are associated with the City’s
on-going projects involving the replacement of sanitary sewer lines.
MCML Central Dispatch Fund (70): This fund provides for emergency dispatch and
information technology services for the cities of Nederland, Port Neches, and Groves.
Economic Development Corporation Fund (75): This fund contains expenditures associated
with the City’s 4B economic development sales tax.
GENERAL FUND
Revenues. The General Fund revenues for the Fiscal Year 2022-2023 total $13,155,590, an
increase of $711,909 or 5.72% from the adopted FY 21-22 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.
August 8, 2022
Page vi
The Fiscal Year 2022-2023 budget was prepared based on an ad valorem property tax rate of
$0.481056 per $100.00 of assessed taxable value of $1,509,465,199; the ad valorem property tax
rate for the FY 21-22 was $0.517206 per $100.00 of assessed taxable value. As calculated by the
Jefferson County Tax Office, the no-new revenue tax rate is $0.471056 per $100 valuation and the
voter-approval tax rate is $0.495105 per $100 valuation. The proposed tax rate is one cent greater
than the no-new revenue tax rate to facilitate a new firefighter position. 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 $0.348405 and the proposed I&S tax rate is
$0.132651, which combined total $0.481056 per $100 assessed taxable value.
In 2019, the State Legislature approved Senate Bill 2 that made significant changes to property
taxes. Previously, a taxing entity discussed adopting a tax rate between the “effective tax rate”
(the benchmark tax rate needed to raise the same amount of maintenance and operations property
taxes on existing property as the previous year after taking into account changes in appraised
values) and the “rollback tax rate” (the tax rate necessary to raise precisely 8% more maintenance
and operations tax revenue as the year before after taking into account appraisal fluctuations).
Following SB2, the term “effective tax rate” was revised to “no-new-revenue tax rate” and
“rollback tax rate” was revised to “voter-approval tax rate,” which is calculated utilizing 3.5%
instead of 8%.
The 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, and to $0.517206 (no-new revenue tax rate) in FY 2021-
2022.
58%32%
2%2%
2%0%
0%
4%
General Fund Revenue
AD VALOREM TAXES SALES AND USE TAXES INTERGOVERNMENTAL REVENUE CHARGES FOR SERVICES
FINES AND FORFEITS INTEREST MISCELLANEOUS REVENUE TRANSFERS IN
August 8, 2022
Page vii
Significant features include the following:
Based upon information received from the Jefferson County Appraisal District, there is an
increase in certified taxable values from $1,394,973,541 to $1,509,465,199 ($114,491,658 or
8.2074%). 1,891 elderly or disabled taxpayers utilized the local $15,000 homestead exemption
reducing values by $27,855,691, which is an increase of $304,912 or 1.1% from the 2021
certified taxable values homestead exemptions.
Estimated property tax revenue for FY 22-23 is $4,884,900, an increase of $236,819 or 5.09%
from the adopted FY 21-22 budget; the property tax revenue increase reflects the increase in
taxable values and recent property tax revenue receipts. Due to the fluid nature of property
appraisals, the City conservatively budgets revenue and delays allocating the additional
revenue until a defined trend is established.
0.591853
0.591853
0.591853
0.591853 0.594
0.609578
0.609578
0.599159
0.579708
0.517206
0.481056
$0.48
$0.50
$0.52
$0.54
$0.56
$0.58
$0.60
$0.62
2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 2021‐2022 2022‐2023
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
2012‐
2013
2013‐
2014
2014‐
2015
2015‐
2016
2016‐
2017
2017‐
2018
2018‐
2019
2019‐
2020
2020‐
2021
2021‐
2022
2022‐
2023
TAXABLE ASSESSED VALUATION
August 8, 2022
Page viii
For FY 22-23, the proposed amount of industrial in lieu of taxes revenue is $2,644,090, which
reflects expiring tax abatements and recent revenue receipts; this is an increase of $319,090 or
13.72% 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.
For FY 22-23, 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 $3,200,000, an increase of $100,000 or 3.23% from the adopted FY 21-22 budget.
Recent sales tax receipts indicate that the post-disaster trend of normalizing sales tax revenue
following the short-term spike is occurring. In addition, the on-going economic impacts of the
COVID-19 pandemic are still prevalent, as well as inflation impacts. Therefore, it is necessary
to take a conservative approach to sales tax forecasting.
For FY 22-23, the proposed amount of franchise fee revenue is $990,000, which is unchanged
from the previous year.
For FY 22-23, the proposed amount of pool & recreation building fees is $96,000, which is
unchanged from the previous year.
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 2021‐2022 2022‐2023
Industrial Tax Revenue
$2,945,147 $3,075,771 $3,381,718 $3,283,876 $2,980,169 $3,640,073 $3,697,551 $4,052,295 $4,050,861 $3,800,000 $3,200,000 $‐
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 2021‐2022 2022‐2023
Sales Tax Revenue
*Estimate
**Proposed
August 8, 2022
Page ix
For FY 22-23, the proposed amount of fines & court costs is $250,000, which reflects recent
receipts, and the proposed amount of miscellaneous revenue is $75,000.
For FY 22-23, the proposed amount of interest income is $20,000. The COVID-19 pandemic’s
impact on the economy has resulted in a decline in interest income.
For FY 22-23, the transfers-in total $485,000, which includes transfers-in from the Water &
Sewer Fund in the amount of $375,000, from the Solid Waste Fund in the amount of $100,000,
and from the Police Narcotic Fund in the amount of $10,000.
Expenditures. The General Fund total appropriations for the Fiscal Year 2022-2023 are
$13,155,590, a decrease of $1,163,091 or 8.12% from the adopted FY 21-22 General Fund total
appropriations. The prior fiscal year budget was designed to be “unbalanced” with expenditures
exceeding revenue in order to reduce the fund balance. The FY 22-23 budget is balanced.
Significant features include the following:
The proposed City Council Department budget includes the City Council-approved monthly
compensation and their operating expenses, including travel and training.
The proposed Legal Department budget includes the City Council-approved compensation for
the City Attorney and the Municipal Court judge.
The proposed City Manager Department budget includes funding for various professional
services, small projects, and the 2023 general and special elections.
The proposed Finance Department budget includes funds for the annual audit, reflects
adjusting the allocation of credit card fees associated with online bill pay and payment of fees
for municipal court, parks, vital statistics, and inspections, anticipated increased Jefferson
County Appraisal District costs, and increased salary and benefit costs due to the staffing re-
organization and transition costs for the planned retirement of the Finance Director.
The proposed Personnel Department budget includes funds for consultant services related to
GENERAL
GOVERNMENT
24%
PUBLIC SAFETY
55%
HIGHWAYS AND
STREETS
11%
CULTURE AND
RECREATION
10%
General Fund Expenditure by Function
August 8, 2022
Page x
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,
funding for surety & fidelity bonds of employees in accordance with the City Charter and
additional funding to enhance the employee “healthy initiatives” program is included.
The proposed City Hall Department budget includes funds for City Hall operating expenses.
The budget increased due to higher windstorm insurance, telephone service, and janitorial
service costs.
The proposed Police Department budget is increased by $244,254 or 5.27% from the adopted
FY 21-22 budget. The budget funds the reclassification of a sergeant position to a lieutenant
position, which has not been utilized since 2013. The budget includes an increased workers
compensation, fuel, insurance, and electricity allocations, the costs associated with the 2021-
2023 collective bargaining agreement, greater wearing apparel and training allocations to
develop a special response team, the increased contribution to Central Dispatch ($28,700) to
meet its increasing costs associated with staffing and operations, and a capital outlay allocation
to purchase portable radios.
The proposed Property Maintenance budget is increased by $4,480 from the adopted FY 21-
22 budget. In the past, the City utilized federal prisoner crews to maintain proeprties.
However, beginning in spring 2018, the federal prison experienced serious issues that resulted
in no crews being available. The proposed budget funds seasonal full-time positions and
contractual mowing to maintain City parks and properties, as well as dedicated funds to better
maintain curbs and sidewalks along Boston Avenue via contractual services.
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 $230,224 or 11.43% from the adopted
FY 21-22 budget to reflect the costs associated with the revised pay plan and certification pay
established via the 2021-2026 collective bargaining agreement, a new firefighter position as
part of a three-year plan to add an additional firefighter to each shift, and greater fuel and
electricity allocations.
The proposed Fire Department-Volunteers Department budget includes a $1,100 monthly
contribution to the Nederland Volunteer Fire Department, which assists with the NVFD’s
operating expenses.
The proposed Inspections Department budget includes $16,000 for Contractual Services to
fund the costs of demolishing dilapidated structures.
The proposed Code Enforcement Department budget includes funding to handle weedy lot
enforcement duties and other code violations via contractual services.
The proposed Public Works Administration Department budget includes funding for storm
water permitting and the windstorm insurance allocation for the Service Center.
August 8, 2022
Page xi
The proposed Street Department budget includes $275,000 for Street Improvements, $105,000
for Street & Bridge Supplies, $4,000 for Street Striping, and $8,000 in Rental Equipment for
street sweeping and other work.
The proposed Animal Control Department budget includes funding of the spay and neuter
program and a feline population control program.
The proposed Parks and Recreation Department budget is increased by $23,112 from the
adopted FY 21-22 budget. The proposed budget includes allocations in extra help and
contractual services reflecting the continuation of the partnership with the YMCA of Southeast
Texas to operate the swimming pool, increased chemical, windstorm insurance, and electricity
allocations, and funds for the installation of disc golf stations at Rienstra Park.
The proposed Library budget includes $25,000 for Books & Publications and $50,000 to
convert the building to LED lighting for future energy savings.
The proposed Other Requirements budget includes $151,000 for Computer System costs; this
includes funding the purchase of tablets for the police patrol vehicles. The budget includes
$198,000 for Street Lights, which includes $50,000 for a Street Light Project to install
streetlights in neighborhoods that are underserved. Included in the budget is $10,000 for
Preventative Care Reimbursement, which funds employee health initiatives to encourage
employee’s physical fitness to avert preventable health issues. $40,000 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; $20,000 is
allocated for Special Programs; $25,000 is allocated for Contractual Services; $25,000 is
allocated for Contingency; $54,000 is allocated for the Senior Citizen Center; $100,000 is
allocated to transfer to the Parks Special Fund for construction projects; and $175,000 is
allocated to transfer to the Equipment Replacement Fund.
Personnel Services
69.6%
Materials and
Supplies
4.3%
Contractual
Services
16.7%
Capital
Outlay
2.6%
Interfund
Transfers
6.8%
General Fund Expenditures by Category
August 8, 2022
Page xii
WATER AND SEWER FUND
Revenues. Significant features include the following:
The total amount of Water and Sewer Fund revenue is $5,749,907; this is an increase of
$213,869 or 3.86% from the prior fiscal year. A water base rate increase of $0.50 (from $10.50
to $11.00), sewer base rate increase of $0.50 (from $10.90 to $11.40), a $0.12 increase to the
per thousand gallons of water ($3.35 to $3.47 or $3.36 to $3.48), a $0.12 increase to the per
thousand gallons of sewer ($5.50 to $5.62 or $5.71 to $5.83), a $0.02 increase to water line
maintenance per 1,000 gallons above the minimum (from $0.34 to $0.36), and a $0.02 increase
to sewer line maintenance per 1,000 gallons above the minimum (from $0.34 to $0.36) is
proposed effective October 1, 2022; this adjustment will raise approximately $230,000 in
additional revenue, which is necessary to ensure the financial stability of the Water & Sewer
Fund.
$1,500,000
$1,700,000
$1,900,000
$2,100,000
$2,300,000
$2,500,000
$2,700,000
$2,900,000
2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 2021‐2022 2022‐2023
Utility Fund Revenue
Water Sales
6,8506,8966,9706,9997,0377,0967,2757,1707,1907,1906500
6600
6700
6800
6900
7000
7100
7200
7300
2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 2021‐2022
Avg # of Utility Accounts
*Estimate **Proposed
August 8, 2022
Page xiii
Expenditures. Significant features include the following:
The proposed Water Treatment budget includes $265,000 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, $60,000 is
allocated in Fixed Plant and Equipment R&M for increased maintenance of the water plant.
Windstorm insurance costs increased by $46,800 from the adopted FY 21-22 budget, and the
chemicals and electricity allocations are increased to reflect inflation.
The proposed Billing/Collections budget includes $80,000 allocated for water meter & boxes.
The contractual services allocation increased to $92,000 for credit card fees associated with
utility bills. Since removing credit card fees on online bill payments in 2014, payments by
credit cards have drastically increased. In addition, salary costs were reduced due to the overall
re-organization of the Finance Department in anticipation of two retirements in 2023.
The proposed Wastewater Treatment budget is $1,078,218. The proposed budget includes
$56,000 to fund Laboratory Testing to satisfy TCEQ’s unfunded mandate of additional testing,
and $10,000 is allocated in Plant Equipment for anticipated capital upgrades/repairs to the
Wastewater Treatment Plant. Windstorm insurance costs increased by $41,050; the electricity
allocation was increased by $75,000; and the sludge management allocation was increased to
reflect the new rates from the landfill agreement with Republic Services.
The proposed Water & Sewer Distribution budget includes $110,000 for Water & Sewer Mains
and an increased fuel allocation.
The proposed budget for Other Requirements includes $10,000 for Computer System, $10,000
for Contingency, $375,000 transferred to the General Fund, $45,000 transferred to the
Equipment Replacement Fund-W/S Fund, and $50,000 transferred to the SSES Project Fund.
$965,738 is allocated to transfer to Debt Service, which includes payments for the 2020
General Obligation Refunding Bonds and the 2018 main sewer line rehabilitation project debt.
Personnel
Services
36.7%
Materials and
Supplies
11.1%
Contractual
Services
27.0%
Capital Outlay
0.2%
Interfund
Transfers
25.0%
W/S Fund Exependitures by Category
August 8, 2022
Page xiv
SOLID WASTE FUND
Revenues. Significant features include the following:
The total amount of Solid Waste Fund revenue is $1,765,060, an increase of $80,182 or 4.76%
from the adopted FY 21-22 budget. Due to the greater than anticipated fuel and waste disposal
costs, the Solid Waste Fund will end the fiscal year 2021-2022 in a deficit. A solid waste rate
increase of $1.00 (from $20.25 to $21.25) is proposed effective October 1, 2022; this
adjustment will raise approximately $85,000 in additional revenue, which is necessary to
ensure the financial stability of the Solid Waste Fund. The last solid waste rate adjustment
was in 2020.
Expenditures. Significant features include the following:
The proposed budget includes adjusting the salary of solid waste drivers in response to market
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
$2,200,000
$2,400,000
12‐13 13‐14 14‐15 15‐16 16‐17 17‐18 18‐19 19‐20 20‐21 21‐22 22‐23
Solid Waste Fund Rev/Exp
Revenue Expenditures
Personnel Services
41%
Materials and
Supplies
13%
Contractual
Services
23%
Interfund Transfers
23%
Solid Waste Fund Expenditures by Category
*Estimate **Proposed
August 8, 2022
Page xv
demands, as well as implementing a stipend for drivers assigned to the trash routes since this
assignment requires more physical exertion. The fuel, garbage containers, motor equipment
insurance, vehicles and equipment repair & maintenance, and waste disposal allocations are
increased. The Waste Disposal allocation is increased to reflect the landfill agreement renewal
with Republic Services and recent costs. The proposed budget includes a $100,000 transfer to
the General Fund and a transfer to Equipment Replacement Fund-Solid Waste in the amount
of $300,000. This latter amount is necessary to fund the purchase of a garbage truck.
MCML CENTRAL DISPATCH FUND
The proposed Central Dispatch Fund budget ($1,715,733) increased by $78,550 or 4.8% from
the adopted FY 21-22 budget. The increase is due to salary adjustments following the 2021
salary survey to remain competitive with other entities, greater computer and software
maintenance costs, implementing a new certificate pay for dispatchers, and increased
windstorm insurance costs.
$‐
$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
2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 2021‐2022* 2022‐2023**
Central Dispatch Revenue vs. Expenditures
Revenue Expenditures
Personnel
Services
71%
Materials and
Supplies
1%
Contractual
Services
28%
Central Dispatch Fund Expenditures by Category
*Estimate **Proposed
August 8, 2022
Page xvi
EQUIPMENT REPLACEMENT FUNDS
The Equipment Replacement Fund-General Fund allocation of $188,000 funds the purchase of
two police patrol units, a truck for the Streets Department, and battery-powered “Jaws of Life”
for the Fire Department. These purchases will utilize $13,000 from the Fund’s reserves.
The Equipment Replacement Fund-Water & Sewer Fund allocation of $13,000 funds the
purchase of miscellaneous equipment for water meter reading.
The Equipment Replacement Fund-Solid Waste allocation ($402,000) funds the purchase of a
garbage truck; the purchase will utilize $102,000 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 2022-2023 budget is $0
but will be amended during the fiscal year for necessary capital projects, such as the assessment
of the old Bank of America building for possible emergency management use.
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 2022-2023 budget is $50,000, which
includes funding for system testing/analysis and sewer line repair.
The proposed FY 2022-2023 Hotel/Motel Fund budget is unbalanced with revenue totaling
$90,000 and expenditures equaling $134,500. The budget reflects decreased hotel occupancy
tax revenue due to impact of the COVID-19 pandemic, the economic downturn’s effect on the
tourism industry, and the closure of two hotel/motels in recent years. Expenditures are
increased to fund the landscaping improvements and electrical repairs at Tex Ritter Park where
the two museums are located, as well as repainting of the windmill. 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
2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 2021‐2022 2022‐2023
Hotel Occupany Tax Revenue
August 8, 2022
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. $802,500 is allocated for street
improvements and related contractual services. $800,000 in sales tax revenue and $2,500 in
interest income represent the normal revenue. In 2019, Nederland voters re-authorized the
collection and expenditure of this tax for the next four years.
The proposed Parks Special Fund budget facilitates the expenditure of funds ($130,000) for
parks and pool improvements, as well as community events, such as the 4th of July, Christmas
on the Avenue, etc. The majority of scheduled park and pool projects are carry-over projects
from the prior fiscal year; some of which require additional funding. The carry-over projects
include the new play equipment at 5th Street Park, a half-court basketball court at Cropo
LeBlanc Park, tennis court re-surfacing and light repairs, parking lot/concrete drive repairs at
Doornbos Park, a new playground at Doornbos Park, and new fencing by the waterslide and
the re-surfacing of the Nederland Swimming Pool deck. $100,000 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 $932,160, an increase of $29,024 or 3.21% from the adopted FY 21-22
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 2022-2023 are as follows:
Ad Valorem Taxes $2,023,560
Water and Sewer Revenues 965,738
Total $2,989,298
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 2021‐2022* 2022‐2023**
STREET SALES TAX REVENUE
*Estimate
**Proposed
August 8, 2022
Page xviii
PERSONNEL
COLA/
Steps
NPOA CBA
Steps &
COLA IAFF CBA
Health &
Dental
Ins. TMRS
Salary
Survey
Adjustments
New
Position Total
General Fund 197,569.53 54,483.02 11,801.63 79,507.59 11,809.75 16,121.54 83,445.90 +454,738.96
Water and Sewer Fund 52,489.73 40,931.72 3,999.84 14,596.89 +112,018.18
Solid Waste Fund 17,747.87 9,871.45 2,884.46 23,330.74 + 53,834.49
Central Dispatch Fund 25,880.11 1,198.16 3,709.73 9,565.82 + 40,353.82
Total +293,687.21 +54,483.02 +11,801.63 +131,508.92 +22,403.78 +63,614.99 +83,445.90 +660,945.45
The proposed budget for FY 2022-2023 includes a 3% cost of living adjustment (COLA) for all
full-time employees, which excluded police officers and firefighters whose salaries are covered by
respective collective bargaining agreements (CBA). In addition, funds are allocated for the “steps”
of all full-time employees who are eligible for a “step” on the City’s General Wage Scale.
Combined, the cost of the 3% COLA and steps across the General Fund, Water and Sewer Fund,
Solid Waste Fund, and Central Dispatch Fund equals $293,687.21.
The proposed budget allocates funds to meet the terms of the Nederland Police Officers
Association’s collective bargaining agreement ($54,483.02). The City and police union negotiated
a three-year CBA effective October 1, 2021. The CBA includes a 3% COLA and the continuation
of the negotiated pay adjustments, including a residency incentive to own a home or rent in
Nederland, an enhanced physical fitness incentive, etc.
The proposed budget allocates funds to meet the terms of the International Association of
Firefighters, Local 3339’s collective bargaining agreement ($11,801.63). The City and fire union
negotiated a new five-year CBA effective October 1, 2021. The CBA includes a 3% 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 $131,508.92. Due to the 139% loss-
ratio, the City renewed its contract with the current health insurance provider—Blue Cross/Blue
Shield of Texas; the renewal was a 10.2% increase or over $100,000 in premiums. The City elected
to change its dental insurance provider (Blue Cross/Blue Shield of Texas) with a 3% rate increase.
In addition, employees made changes to dependent coverage selections, which added to the City’s
overall costs increasing.
Payments to the Texas Municipal Retirement System (TMRS) increased by $22,403.78. Effective
January 1, 2023, the City’s contribution shall decrease from 7.52% to 7.17% 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 ($63,614.99). In 2016, the City
conducted its first employee compensation and benefits survey in over twenty years; the resulting
salary survey adjustments were implemented beginning on October 1, 2016. Following the survey,
the City Council agreed to complete a salary survey every five years to ensure pay remained
competitive for recruitment and retention. Last year, the City completed another salary survey.
August 8, 2022
Page xix
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, 2022, in addition to
the budgeted 3% cost of living adjustment; and
Salaried employees would receive the 3% COLA on October 1, 2022. On April 1, 2023,
salaried employees eligible for a step would take a step on April 1, 2023.
In addition to the salary survey adjustments, the City is making a “market-demand” adjustment for
solid waste drivers moving them one grade on the General Wage Scale, as well as implementing a
stipend for solid waste drivers assigned to the trash routes. The implementation of the solid waste
driver pay adjustment will be similar to the salary survey adjustment for hourly employees –
current solid waste driver’s pay will be adjusted on October 1st, in addition to the 3% COLA but
there will be no anniversary steps during the fiscal year. For new hires after October 1st, they
would be hired with the adjusted pay and would be eligible for their 6-month step and future
anniversary steps on their hire date anniversary in accordance with Wage and Classification Plan.
The proposed budget includes one new position – firefighter ($83,445.90). The Fire Chief
requested this new position to enhance the service of the Nederland Fire Department, specifically
to add one firefighter per each shift. The implementation of this effort will be spread over three
fiscal years. This is the second firefighter position added since 1999.
In the General Fund, the total costs for the 3% COLA and steps, the costs of the new collective
bargaining agreements, the health and dental insurance costs, retirement system costs, salary
survey adjustments, and the new position are $454,738.96. In the Water & Sewer Fund, the total
costs for the 3% COLA and steps, the health and dental insurance costs, retirement system costs,
and salary survey adjustments are $112,018.18. In the Solid Waste Fund, the total costs for the
3% COLA and steps, the health and dental insurance costs, retirement system costs, and salary
survey adjustments are $53,834.49. In the Central Dispatch Fund, the total costs for the 3% COLA
and steps, the health and dental insurance costs, retirement system costs, and salary survey
adjustments are $40,353.82. Combined, the total personnel costs adjustments equal $660,945.45.
CONCLUSION
As you are aware, many cities throughout the nation, state, and region continue to encounter
financial difficulties. Revenues have flattened, decreased, or increased lethargically while the
costs and demands to provide services have continued to increase. Many affected local
governments have addressed their budgetary shortfalls via personnel reductions and/or significant
decreases in service delivery. The COVID-19 pandemic has further complicated matters with an
unclear path to economic recovery with households and businesses severely impacted by inflation.
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.
August 8, 2022
Page xx
The proposed FY 2022-2023 Annual Budget attempts to minimize the impact of the current
economic condition on City operations. Without question, service delivery within several areas
has been and will continue to be moderately impacted as a result of monetary constraints. But the
City's commitment to progress has not and will not waver during this difficult period by ignoring
or postponing our community's needs. Instead, progress will continue while balancing the needs
of the taxpayer and our employees. The City has placed considerable focus on public safety, street
improvements, and strengthening the commitment to the quality of life.
As we look toward tomorrow, we must discover ways to focus on creating a future that will be
more prosperous for Nederland. Years of investment—public and private, monetary and non-
monetary,emotional and unemotional—have shaped our community and made Nederland a place
one can be proud to live, visit, or do business in. It should be our goal to honor the history of our
community and those investments made as we aspire to make the best Nederland possible.
In closing, I would like to especially thank Cheryl Dowden, Holly Guidry, Linda Tillotson, Joni
Underwood, and each department head for their dedicated assistance in preparing the FY 2022-
2023 budget. The staff and I look forward to working with the City Council and the community
to meet the challenges of the fiscal year.
Respectfully submitted,
CITY OF NEDERLAND
S '.
Christopher Duque,
City Manager
ANNUAL BUDGET
FINANCIAL SUMMARIES
CITY OF NEDERLAND
ANNUAL BUDGET
This page left blank intentionally
CITY OF NEDERLAND
1
CITY OF NEDERLAND
BALANCE SHEET-ALL FUNDS
AS OF JUNE 30, 2022
Water &Street Equipment
General Debt Service Sewer Solid Waste Improvement Replace.
Fund Fund Funds Fund Fund Funds
ASSETS
Cash & Investments $25,711,410 $224,857 $8,097,089 $3,025,617 $4,570,564 $1,797,676
Cash & Investments - Restricted 855,415
Due (To)/From Other Funds (2,118,036) 1,990,140
Prepaid Expenses 270,745 622,418 77,047
Accounts Receivable 654,366 129,274 278,377 82,308 87,955
Fixed Assets (Net)31,163,339 794,709
TOTAL ASSETS $24,518,485 $2,344,271 $41,016,638 $3,979,681 $4,658,519 $1,797,676
LIABILITIES & FUND BALANCE
Accounts Payable $2,512,569 $0 $1,073,362 $236,377 $0 $0
Reserve for Taxes & Receivables 346,272 129,275 27,170,875
TOTAL LIABILITIES 2,858,841 129,275 28,244,237 236,377 0 0
FUND BALANCE
Fund Balance 10/01/21 18,221,442 146,718 13,523,828 3,762,105 3,978,989 3,603,559
Revenues 12,995,618 2,463,733 4,002,472 1,130,364 1,307,253 293,536
Expenditures (9,557,416) (395,455) (4,753,899) (1,149,165) (627,723) (2,099,419)
FUND BALANCE 6/30/22 21,659,644 2,214,996 12,772,401 3,743,304 4,658,519 1,797,676
TOTAL LIABILITIES
& FUND BALANCE $24,518,485 $2,344,271 $41,016,638 $3,979,681 $4,658,519 $1,797,676
ANNUAL BUDGET
CITY OF NEDERLAND
2
Police Court Parks &MCML
Narcotics Technology Library Hotel/Motel Recreation Fire Dept Capital Dispatch
Fund Fund Fund Fund Fund Special Fund Outlay Funds Fund
$85,098 $3,916 $96,974 $123,496 $634,748 $61,511 $6,364,709 $516,419
10,000
21,709
953,148
$85,098 $3,916 $106,974 $145,205 $634,748 $61,511 $6,364,709 $1,469,567
$0 $0 $558 $46,513 $3,274 $792 $0 $79,715
26,800
0 0 27,358 46,513 3,274 792 0 79,715
88,410 7,258 24,002 97,063 462,486 75,361 6,485,513 1,352,220
9,205 4,679 77,332 78,588 483,229 30,598 158,946 1,228,902
(12,517) (8,021) (21,718) (76,959) (314,241) (45,240) (279,750) (1,191,270)
85,098 3,916 79,616 98,692 631,474 60,719 6,364,709 1,389,852
$85,098 $3,916 $106,974 $145,205 $634,748 $61,511 $6,364,709 $1,469,567
ANNUAL BUDGET
CITY OF NEDERLAND
3
CITY OF NEDERLAND
ALL FUNDS SUMMARY
BUDGET FISCAL YEAR 2022-2023
OPERATING FUNDS
Debt Water & SSES Solid Equip.
General Service Sewer Project Waste Replace.
Fund Fund Fund Fund Fund Funds
REVENUES:
Taxes $11,827,990 $2,023,260
License & Permits 131,100
Intergovernmental 250,000
Charges for Service 110,500 5,714,869 1,755,000
Fines & Forfeitures 256,000
Miscellaneous 95,000 300 35,038 10,060
Donations
Transfers-In 485,000 965,738 50,000 520,000
TOTAL 13,155,590 2,989,298 5,749,907 50,000 1,765,060 520,000
APPROPRIATIONS:
General Administration 1,551,806
Fire Department 2,334,215 32,465
Police Department 4,876,513 105,535
Public Services 2,218,539 4,314,169 50,000 1,365,060 465,000
Parks & Recreation 725,925
Library 602,592
Other Requirements 571,000
Debt Service 2,989,298
Transfers-Out 275,000 1,435,738 400,000
TOTAL 13,155,590 2,989,298 5,749,907 50,000 1,765,060 603,000
CHANGE IN
FUND BALANCE $0 $0 $0 $0 $0 ($83,000)
ANNUAL BUDGET
CITY OF NEDERLAND
4
ANNUAL BUDGET
AGENCY
SPECIAL FUNDS FUND
Police Hotel/ Fire Parks & Court Street MCML
Narcotics Library Motel Dept Spec Rec. Spec. Tech. Improv. Dispatch Memo
Fund Fund Fund Fund Fund Fund Fund Fund Total
$90,000 $800,000 $14,741,250
131,100
29,000 1,714,553 1,993,553
7,580,369
6,000 262,000
750 27,000 2,500 1,180 171,828
64,200 25,000 30,000 119,200
100,000 2,120,738
29,750 91,200 90,000 25,000 130,000 6,000 802,500 1,715,733 27,120,038
668,128 2,219,934
25,000 2,391,680
19,750 6,000 1,047,605 6,055,403
802,500 9,215,268
134,500 130,000 990,425
91,200 693,792
571,000
2,989,298
10,000 2,120,738
29,750 91,200 134,500 25,000 130,000 6,000 802,500 1,715,733 27,247,538
$0 $0 ($44,500) $0 $0 $0 $0 $0 ($127,500)
CITY OF NEDERLAND
5
CONSOLIDATED STATEMENT
FISCAL YEAR 2022-2023
Beginning FY22-23 FY22-23 Ending
Fund Balance Revenue Expenditures Fund Balance
FUND
General Fund $16,346,442 $13,155,590 $13,155,590 $16,346,442
Street Improvement Fund 2,978,989 802,500 802,500 2,978,989
Water & Sewer Fund 5,142,735 5,749,907 5,749,907 5,142,735
SSES Project Fund 593,823 50,000 50,000 593,823
Solid Waste Fund 3,025,617 1,765,060 1,765,060 3,025,617
Equip. Replacement-General 2,260,251 175,000 188,000 2,247,251
Equip. Replacement-W & S 352,148 45,000 13,000 384,148
Equip. Replacement-Solid Waste 864,561 300,000 402,000 762,561
Police Narcotic Fund 88,410 29,750 29,750 88,410
Library Special Fund 2,702 91,200 91,200 2,702
Court Technology Fund 7,258 6,000 6,000 7,258
Hotel/Motel Fund 67,063 90,000 134,500 22,563
Fire Department Special Fund 75,362 25,000 25,000 75,362
Parks & Recreation Spec. Fund 317,486 130,000 130,000 317,486
MCML Central Dispatch Fund 391,242 1,715,733 1,715,733 391,242
Debt Service Fund 146,718 2,989,298 2,989,298 146,718
$32,660,807 $27,120,038 $27,247,538 $32,533,307
ANNUAL BUDGET
CITY OF NEDERLAND
6
SUMMARY OF EXPENDITURES
ALL FUNDS
FISCAL YEAR 2022-2023
PERSONNEL MATERIALS CONTRACTUAL
SERVICES & SUPPLIES SERVICES CAPITAL TRANSFERS TOTAL
FUND
General Fund $9,159,162 $562,785 $2,812,643 $346,000 $275,000 $13,155,590
Street Improvement Fund 0 0 0 802,500 0 802,500
Water & Sewer Fund 2,111,094 638,500 1,554,575 10,000 1,435,738 5,749,907
SSES Project Fund 0 0 50,000 0 0 50,000
Solid Waste Fund 721,970 235,800 407,290 0 400,000 1,765,060
Equip. Replacement-General 0 0 0 188,000 0 188,000
Equip. Replacement-W & S 0 0 0 13,000 0 13,000
Equip. Replacement-Solid Waste 0 0 0 402,000 0 402,000
Police Narcotic Fund 4,000 6,750 9,000 0 10,000 29,750
Library Special Fund 0 55,200 12,000 24,000 0 91,200
Court Technology Fund 0 0 6,000 0 0 6,000
Hotel/Motel Fund 0 0 82,500 52,000 0 134,500
Fire Department Special Fund 0 13,000 12,000 0 0 25,000
Parks & Recreation Special Fund 0 5,000 39,000 86,000 0 130,000
MCML Central Dispatch Fund 1,218,189 14,550 482,994 0 0 1,715,733
Debt Service Fund 0 0 2,989,298 0 0 2,989,298
$13,214,415 $1,531,585 $8,457,300 $1,923,500 $2,120,738 $27,247,538
ANNUAL BUDGET
CITY OF NEDERLAND
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CITY OF NEDERLAND
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GENERAL FUND
CITY OF NEDERLAND
ANNUAL BUDGET
GENERAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
REVENUES
Current Taxes $4,648,081 $5,144,869 $4,884,900
Delinquent Taxes 54,000 44,081 54,000
Industrial In-Lieu-of Tax Payments 2,463,920 3,393,818 2,644,090
Sales Tax 3,100,000 3,198,021 3,200,000
Taxes P&I 55,000 50,702 55,000
Occupational Taxes & Licenses 6,100 5,986 6,100
Franchise Fees 990,000 296,042 990,000
State Grant Funds 0 1,494 0
School Contribution 220,000 145,596 250,000
Inspection Fees 125,000 86,093 125,000
Pool & Recreation Bldg. Fees 96,000 38,297 96,000
Donations 0 250 0
Fines & Court Costs 220,000 224,752 250,000
Library Fees 12,000 8,604 12,000
Animal Control Fees 2,500 1,881 2,500
Court Bldg Security Fees 5,000 5,496 6,000
Time Payment Reimbursement Fee 0 6,021 0
Interest Income 25,000 47,614 20,000
Miscellaneous Revenue 75,000 53,501 75,000
Transfers In 485,000 242,500 485,000
TOTAL REVENUES 12,582,601 12,995,618 13,155,590
EXPENDITURES
Personnel Services 8,673,325 6,263,894 9,159,162
Materials & Supplies 532,885 274,530 562,785
Contractual Services 2,693,891 1,877,208 2,812,643
Capital Outlay 467,500 96,784 346,000
Transfers Out 2,090,000 1,045,000 275,000
TOTAL EXPENDITURES 14,457,601 9,557,416 13,155,590
EXCESS (DEFICIT) REVENUES
OVER EXPENDITURES ($1,875,000) $3,438,202 $0
CITY OF NEDERLAND
9
ANNUAL BUDGET
GENERAL FUND
SUMMARY OF EXPENDITURES
FISCAL YEAR 2022-2023
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 85,440 0 0 85,790
City Manager 469,496 4,750 74,510 0 0 548,756
Finance 287,595 4,500 151,000 0 0 443,095
Personnel 254,176 7,210 120,125 0 0 381,511
Civil Service 0 600 3,550 0 0 4,150
City Hall 0 4,150 61,000 0 0 65,150
Police 3,870,280 135,050 860,183 11,000 0 4,876,513
Property Maintenance 29,695 3,975 32,250 0 0 65,920
Emergency Management 0 2,500 69,450 0 0 71,950
Fire 2,018,420 65,650 159,545 0 0 2,243,615
Fire Department Volunteers 650 0 18,000 0 0 18,650
Inspections 221,481 10,200 35,200 0 0 266,881
Code Enforcement 79,109 3,050 29,780 0 0 111,939
Public Works Admin. 282,348 8,600 101,475 0 0 392,423
Street Department 749,076 159,300 43,150 275,000 0 1,226,526
Animal Control 124,290 5,500 25,060 0 0 154,850
Parks & Recreation 394,370 107,750 213,805 10,000 0 725,925
Library 357,472 39,500 155,620 50,000 0 602,592
Other Requirements 0 0 571,000 0 275,000 846,000
$9,159,162 $562,785 $2,812,643 $346,000 $275,000 $13,155,590
CITY OF NEDERLAND
PERSONNEL
SERVICES 70%
MATERIALS &
SUPPLIES 4%
CONTRACTUAL
SERVICES 21%
CAPITAL
OUTLAY 3%
INTERFUND
TRANSFERS 2%
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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.
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ANNUAL BUDGET
SUMMARY
General Fund
City Council
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $20,654 $15,466 $20,654
6200 Materials & Supplies 200 939 200
6300 Contractual Services 2,500 683 2,500
6700 Capital Outlay 0 0 0
Total $23,354 $17,088 $23,354
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
12
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:City Council - 01-11-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
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 29 34
Total 20,654 15,466 20,654
MATERIALS & SUPPLIES
General Office Supplies 6210 100 822 100
Supplies/Minor Tools & Equipment 6265 100 117 100
Total 200 939 200
CONTRACTUAL SERVICES
Training & Travel 6333 2,500 683 2,500
Total 2,500 683 2,500
TOTALS $23,354 $17,088 $23,354
CITY OF NEDERLAND
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CITY OF NEDERLAND
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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.
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ANNUAL BUDGET
SUMMARY
General Fund
Legal
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $50 $42 $50
6200 Materials & Supplies 300 89 300
6300 Contractual Services 82,880 54,238 85,440
6700 Capital Outlay 0 0 0
Total $83,230 $54,369 $85,790
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
16
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Legal - 01-12-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Worker's Compensation 6128 $50 $42 $50
Total 50 42 50
MATERIALS & SUPPLIES
Books & Publications 6212 300 89 300
Total 300 89 300
CONTRACTUAL SERVICES
Legal Services 6313 57,240 37,871 59,030
Training & Travel 6333 500 0 500
Court Costs, Jury Fees 6372 400 0 400
City Judge 6374 24,740 16,367 25,510
Total 82,880 54,238 85,440
TOTALS $83,230 $54,369 $85,790
CITY OF NEDERLAND
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CITY OF NEDERLAND
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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.
19
ANNUAL BUDGET
SUMMARY
General Fund
City Manager
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $448,410 $319,256 $469,496
6200 Materials & Supplies 4,750 2,847 4,750
6300 Contractual Services 73,760 43,070 74,510
6700 Capital Outlay 0 0 0
Total $526,920 $365,173 $548,756
Schedule of Personnel Number of Number of
Pay Grade Positions
City Manager 132 1
City Clerk 117 1
Executive Secretary 114 1
Total 3
CITY OF NEDERLAND
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ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:City Manager - 01-13-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $350,169 $252,179 $366,532
Longevity 6113 2,208 1,628 2,352
Extra Help 6115 3,000 0 3,000
Group Insurance 6121 38,824 27,898 41,696
TMRS 6124 26,358 20,319 26,772
Social Security 6126 27,186 16,671 28,449
Worker's Compensation 6128 665 561 695
Total 448,410 319,256 469,496
MATERIALS & SUPPLIES
General Office Supplies 6210 3,000 840 3,000
Books & Publications 6212 750 986 750
Miscellaneous Supplies 6220 1,000 1,021 1,000
Total 4,750 2,847 4,750
CONTRACTUAL SERVICES
Postage & Freight 6332 1,000 308 750
Training & Travel 6333 5,000 3,168 5,000
Advertising/Publication 6337 10,000 9,838 11,000
Insurance-General 6341 510 435 510
Vehicle & Equipment R & M 6355 250 0 250
Dues & Memberships 6377 11,000 9,615 11,000
Contractual Services 6393 31,000 19,706 31,000
Election Services 6395 15,000 0 15,000
Total 73,760 43,070 74,510
TOTALS $526,920 $365,173 $548,756
CITY OF NEDERLAND
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CITY OF NEDERLAND
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ANNUAL BUDGET
FINANCE DEPARTMENT
CITY OF NEDERLAND
The Finance Department is responsible for all financial administration, accounting, and
reporting services for the City. Transactions relating to purchasing, accounts payable,
accounts receivable, payroll, benefit reporting, and cash management are processed by this
department. This department also provides statistical reporting and related services to
individual City departments and to the City Council.
23
ANNUAL BUDGET
SUMMARY
General Fund
Finance Department
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $272,752 $186,247 $287,595
6200 Materials & Supplies 4,500 1,774 4,500
6300 Contractual Services 149,925 109,045 151,000
6700 Capital Outlay 0 0 0
Total $427,177 $297,066 $443,095
Schedule of Personnel Number of Number of
Pay Grade Positions
Director of Finance/Assistant City Manager 127 1
Accounting Supervisor 115 1
Total 2
CITY OF NEDERLAND
24
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Finance - 01-15-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $214,295 $146,472 $224,295
Longevity 6113 1,536 1,078 1,540
Group Insurance 6121 23,255 15,967 27,672
TMRS 6124 16,464 11,770 16,390
Social Security 6126 16,815 10,633 17,276
Worker's Compensation 6128 387 327 422
Total 272,752 186,247 287,595
MATERIALS & SUPPLIES
General Office Supplies 6210 4,000 1,774 4,000
Books & Publications 6212 500 0 500
Total 4,500 1,774 4,500
CONTRACTUAL SERVICES
Auditing & Accounting 6311 41,000 34,787 44,000
Postage & Freight 6332 1,800 1,139 1,800
Training & Travel 6333 5,000 234 3,000
Advertising/Publication 6337 1,000 163 1,000
Insurance-General 6341 325 344 400
Dues & Memberships 6377 800 555 800
Contractual Services 6393 100,000 71,823 100,000
Total 149,925 109,045 151,000
TOTALS $427,177 $297,066 $443,095
CITY OF NEDERLAND
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CITY OF NEDERLAND
26
ANNUAL BUDGET
PERSONNEL DEPARTMENT
CITY OF NEDERLAND
The Personnel Department is responsible for various functions throughout the City. These
functions include personnel, risk management, and employee benefits. This department is
responsible for providing the City Manager with needed reports and statistical data. This
department is also responsible for the various functions in the Civil Service Commission
as implemented in accordance with Texas Local Government Code Chapter 143
regulating Municipal Civil Service.
27
ANNUAL BUDGET
SUMMARY
General Fund
Personnel
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $240,782 $176,858 $254,176
6200 Materials & Supplies 7,210 2,528 7,210
6300 Contractual Services 88,075 61,502 120,125
6700 Capital Outlay 000
Total $336,067 $240,888 $381,511
Schedule of Personnel Number of Number of
Pay Grade Positions
Human Resources Director/Assistant to the City Manager 125 1
Administrative Secretary 107 1
Total 2
CITY OF NEDERLAND
28
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Personnel - 01-16-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $187,286 $138,233 $197,536
Overtime 6111 100 0 100
Longevity 6113 1,200 852 1,296
Extra Help 6115 4,700 2,673 4,700
Group Insurance 6121 18,242 13,099 20,147
TMRS 6124 14,106 11,092 14,438
Social Security 6126 14,786 10,604 15,578
Worker's Compensation 6128 362 305 381
Total 240,782 176,858 254,176
MATERIALS & SUPPLIES
General Office Supplies 6210 3,000 871 3,000
Books & Publications 6212 150 131 150
Foods 6236 560 129 560
Special Program Supplies 6243 3,500 1,397 3,500
Total 7,210 2,528 7,210
CONTRACTUAL SERVICES
Consultant Services 6312 29,500 20,275 29,500
Medical Svcs. and Pre-Employ.6314 12,250 13,483 15,000
Postage & Freight 6332 450 306 450
Training & Travel 6333 3,000 6,135 3,500
Advertising/Publication 6337 1,000 1,136 1,300
Printing & Binding 6338 750 110 750
Insurance-General 6341 325 278 325
Surety, Fidelity Bonds 6342 0 0 3,500
Unemployment Reimbursement 6347 7,000 0 7,000
Dues & Memberships 6377 800 779 800
CITY OF NEDERLAND
29
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Personnel - 01-16-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Contractual Services 6393 20,000 14,477 45,000
Special Programs 6400 13,000 4,523 13,000
Total 88,075 61,502 120,125
TOTALS $336,067 $240,888 $381,511
CITY OF NEDERLAND
30
ANNUAL BUDGET
SUMMARY
General Fund
Civil Service
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 600 0 600
6300 Contractual Services 3,550 (211) 3,550
6700 Capital Outlay 0 0 0
Total $4,150 ($211) $4,150
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
31
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Civil Service - 01-16-01
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
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 0 900
Medical Svcs. and Pre-Employ.6314 750 0 750
Reimbursement 6317 50 0 50
Training & Travel 6333 1,500 (211)1,500
Advertising/Publication 6337 150 0 150
Dues & Memberships 6377 200 0 200
Total 3,550 (211)3,550
TOTALS $4,150 ($211) $4,150
CITY OF NEDERLAND
32
ANNUAL BUDGET
CITY HALL
CITY OF NEDERLAND
The City Hall Department is created to track costs associated with the maintenance and
operation of the City Hall Building along with the maintenance of all equipment and fixtures
throughout the facility.
33
ANNUAL BUDGET
SUMMARY
General Fund
City Hall
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 4,150 3,108 4,150
6300 Contractual Services 57,540 53,602 61,000
6700 Capital Outlay 0 0 0
Total $61,690 $56,710 $65,150
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
34
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:City Hall - 01-19-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
MATERIALS & SUPPLIES
General Office Supplies 6210 $750 $815 $750
Miscellaneous Supplies 6220 1,000 835 1,000
Foods 6236 400 208 400
Supplies/Minor Tools & Equipment 6265 2,000 1,250 2,000
Total 4,150 3,108 4,150
CONTRACTUAL SERVICES
Telephone 6331 7,500 7,150 8,000
Insurance-General 6341 20,040 19,983 22,000
Electricity 6348 8,000 4,092 8,000
Natural Gas 6349 2,000 1,848 2,000
Bldg/Structure Improvements 6350 2,000 6,765 2,000
Fixed Plant & Equipment R & M 6351 7,000 6,344 7,000
Rental Equipment 6366 3,000 2,170 3,000
Janitorial Services 6380 8,000 5,250 9,000
Total 57,540 53,602 61,000
TOTALS $61,690 $56,710 $65,150
CITY OF NEDERLAND
35
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CITY OF NEDERLAND
36
ANNUAL BUDGET
POLICE DEPARTMENT
CITY OF NEDERLAND
The Police Department is charged with enforcing federal, state, and local laws within the
City of Nederland. This is accomplished through a proactive program designed to minimize
and deter the occurrence of criminal activity; to recover and return stolen articles; to
facilitate the safe and orderly movement of people and vehicles; to assist persons who
cannot care for themselves; and to arrange delivery of immediate emergency services. The
Police Department responds to calls relating to suspected criminal and noncriminal
activities and conducts all necessary investigations. The main focus of the department is the
investigation of crime and the successful apprehension and prosecution of criminal
offenders. In addition, the Police Department maintains all records and accident reports and
prepares reports for State and Federal agencies as required.
37
ANNUAL BUDGET
SUMMARY
General Fund
Police Department
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $3,717,178 $2,708,784 $3,870,280
6200 Materials & Supplies 106,450 77,334 135,050
6300 Contractual Services 811,451 590,156 860,183
6700 Capital Outlay 0 0 11,000
6900 Interfund Transfers 0 0 0
Total $4,635,079 $3,376,274 $4,876,513
Schedule of Personnel Number of Number of
Pay Grade Positions
Chief of Police 127 1
Assistant Police Chief CB 1
Police Sergeant CB 6
Police Officer CB 21
Court Administrator 108 1
Administrative Secretary 107 1
Department Clerk 106 1
Total 32
CB - Collective Bargaining
CITY OF NEDERLAND
38
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Police - 01-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $2,511,247 $1,806,983 $2,615,299
Overtime 6111 215,000 186,281 215,000
Longevity 6113 15,360 10,172 14,496
Extra Help 6115 52,000 35,745 52,000
Certification Pay 6116 64,320 44,729 61,910
Group Insurance 6121 376,207 262,295 406,665
TMRS 6124 209,883 163,132 210,954
Social Security 6126 218,631 153,410 226,341
Worker's Compensation 6128 54,530 46,037 67,615
Total 3,717,178 2,708,784 3,870,280
MATERIALS & SUPPLIES
General Office Supplies 6210 11,000 7,973 12,000
Books & Publications 6212 750 480 750
Miscellaneous Supplies 6220 7,000 3,628 7,500
Motor Vehicle Fuel 6222 45,000 39,059 50,000
Wearing Apparel 6231 24,000 15,360 45,000
Foods 6236 1,200 223 1,300
Supplies/Minor Tools & Equipment 6265 15,000 8,856 16,000
Safety Equipment 6274 2,500 1,755 2,500
Total 106,450 77,334 135,050
CONTRACTUAL SERVICES
Computer System 6315 12,000 5,279 12,000
Telephone 6331 9,000 6,591 9,000
Postage & Freight 6332 7,000 3,448 7,000
CITY OF NEDERLAND
39
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Police - 01-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Training & Travel 6333 8,000 4,192 15,000
Insurance-General 6341 39,820 39,762 43,802
Insurance Motor Equipment 6343 15,000 13,134 15,000
Electricity 6348 18,000 13,408 20,000
Bldg/Structure Improvements 6350 4,000 3,350 4,000
Fixed Plant & Equipment R & M 6351 6,000 4,151 6,000
Vehicle & Equipment R & M 6355 25,000 19,446 27,500
Dues & Memberships 6377 2,500 778 2,500
Janitorial Services 6380 5,200 3,339 5,750
Prisoner Costs 6384 25,000 1,787 25,000
Contractual Services 6393 46,000 31,293 50,000
Special Programs 6400 2,000 0 2,000
Contribution - Central Dispatch 6406 586,931 440,198 615,631
Total 811,451 590,156 860,183
CAPITAL OUTLAY
Radio & Radar Equipment 6747 0 0 11,000
Total 0 0 11,000
TOTALS $4,635,079 $3,376,274 $4,876,513
CITY OF NEDERLAND
40
ANNUAL BUDGET
SUMMARY
General Fund
Property Maintenance
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $35,215 $6,391 $29,695
6200 Materials & Supplies 3,975 980 3,975
6300 Contractual Services 22,250 33,228 32,250
6700 Capital Outlay 0 0 0
Total $61,440 $40,599 $65,920
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
41
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Property Maintenance - 01-21-01
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Overtime 6111 $6,000 $3,070 $6,000
Extra Help 6115 26,000 1,932 20,000
TMRS 6124 0 231 500
Social Security 6126 2,295 381 2,295
Worker's Compensation 6128 920 777 900
Total 35,215 6,391 29,695
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 2,500 924 2,500
Motor Vehicle Supplies 6258 225 0 225
Supplies/Minor Tools & Equipment 6265 1,250 56 1,250
Total 3,975 980 3,975
CONTRACTUAL SERVICES
Insurance Motor Equipment 6343 1,500 1,475 1,500
Vehicle & Equipment R & M 6355 750 697 750
Contractual Services 6393 20,000 31,056 30,000
Total 22,250 33,228 32,250
TOTALS $61,440 $40,599 $65,920
CITY OF NEDERLAND
42
ANNUAL BUDGET
SUMMARY
General Fund
Emergency Management
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 2,500 0 2,500
6300 Contractual Services 99,100 35,283 69,450
6700 Capital Outlay 0 0 0
Total $101,600 $35,283 $71,950
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
43
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Emergency Management - 01-21-02
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $2,500 $0 $2,500
Total 2,500 0 2,500
CONTRACTUAL SERVICES
Training & Travel 6333 3,000 2,727 3,000
Insurance-General 6341 1,100 1,314 1,450
Contractual Services 6393 95,000 31,242 65,000
Total 99,100 35,283 69,450
TOTALS $101,600 $35,283 $71,950
CITY OF NEDERLAND
44
ANNUAL BUDGET
FIRE DEPARTMENT
CITY OF NEDERLAND
The Fire Department serves the community with a combination of paid and volunteer
staff. Our services include, but are not limited to, fire suppression activities, first
responder medical services, technical rescue, fire inspections, plans review, and fire
investigations. Throughout the year, the department conducts fire prevention programs,
station tours, and participates in multiple City-sponsored events. Specialized training has
also prepared the department to respond effectively during natural disasters and during
area emergencies such as hazardous material incidents and mass casualty incidents.
45
ANNUAL BUDGET
SUMMARY
General Fund
Fire Department
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $1,792,341 $1,365,674 $2,018,420
6200 Materials & Supplies 68,650 39,653 65,650
6300 Contractual Services 153,520 106,410 159,545
6700 Capital Outlay 40,000 0 0
Total $2,054,511 $1,511,737 $2,243,615
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 12
Total 17
CB - Collective Bargaining
CITY OF NEDERLAND
46
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Fire Department - 01-22-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $1,238,585 $919,829 $1,377,587
Overtime 6111 100,000 103,859 100,000
Longevity 6113 12,192 8,852 12,960
Certification Pay 6116 26,400 20,916 46,740
Group Insurance 6121 175,272 124,570 209,761
TMRS 6124 103,013 83,230 111,569
Social Security 6126 105,354 77,803 117,603
Worker's Compensation 6128 31,525 26,615 42,200
Total 1,792,341 1,365,674 2,018,420
MATERIALS & SUPPLIES
General Office Supplies 6210 2,700 1,451 2,700
Books & Publications 6212 1,850 1,747 1,850
Miscellaneous Supplies 6220 6,000 2,294 6,000
Motor Vehicle Fuel 6222 13,000 12,468 15,000
Wearing Apparel 6231 10,000 7,570 10,000
Foods 6236 2,400 1,611 2,400
Signs & Markers 6240 500 0 500
Special Program Supplies 6243 1,200 249 1,200
Motor Vehicle Supplies 6258 1,000 408 1,000
Supplies/Minor Tools & Equipment 6265 30,000 11,855 25,000
Total 68,650 39,653 65,650
CITY OF NEDERLAND
47
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Fire Department - 01-22-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Laboratory Testing 6324 500 0 500
Telephone 6331 7,000 4,581 7,000
Postage & Freight 6332 200 0 200
Training & Travel 6333 15,000 5,873 15,000
Insurance-General 6341 25,120 25,064 27,570
Insurance Motor Equipment 6343 15,000 14,158 15,575
Electricity 6348 11,000 9,360 14,000
Natural Gas 6349 3,000 1,637 3,000
Bldg/Structure Improvements 6350 10,000 7,112 10,000
Fixed Plant & Equipment R & M 6351 6,000 2,804 6,000
Vehicle & Equipment R & M 6355 50,000 28,822 50,000
Rental Equipment 6366 4,000 3,342 4,000
Dues & Memberships 6377 1,700 950 1,700
Janitorial Services 6380 4,000 2,331 4,000
Contractual Services 6393 1,000 376 1,000
Total 153,520 106,410 159,545
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 40,000 0 0
Total 40,000 0 0
TOTALS $2,054,511 $1,511,737 $2,243,615
CITY OF NEDERLAND
48
ANNUAL BUDGET
SUMMARY
General Fund
Fire Department Volunteers
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $650 $549 $650
6200 Materials & Supplies 0 0 0
6300 Contractual Services 18,000 11,857 18,000
6700 Capital Outlay 0 0 0
Total $18,650 $12,406 $18,650
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
49
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Fire Department Volunteers- 01-22-01
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Worker's Compensation 6128 $650 $549 $650
Total 650 549 650
CONTRACTUAL SERVICES
Volunteer Promotional Services 6385 4,800 1,957 4,800
Contractual Services 6393 13,200 9,900 13,200
Total 18,000 11,857 18,000
TOTALS $18,650 $12,406 $18,650
CITY OF NEDERLAND
50
ANNUAL BUDGET
INSPECTIONS DEPARTMENT
CITY OF NEDERLAND
The Inspections Department is responsible for the enforcement of regulatory ordinances
relating to the construction, renovation, and maintenance of buildings and structures within
the City.
51
ANNUAL BUDGET
SUMMARY
General Fund
Inspections
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $208,590 $154,717 $221,481
6200 Materials & Supplies 10,200 3,814 10,200
6300 Contractual Services 31,150 16,873 35,200
6700 Capital Outlay 0 0 0
Total $249,940 $175,404 $266,881
Schedule of Personnel Number of Number of
Pay Grade Positions
Chief Building Official 121 1
Administrative Secretary 107 1
Total 2
CITY OF NEDERLAND
52
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Inspections - 01-24-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $153,761 $115,371 $163,491
Overtime 6111 500 0 500
Longevity 6113 1,392 1,032 1,488
Extra Help 6115 10,000 6,305 10,000
Group Insurance 6121 18,082 13,092 19,992
TMRS 6124 11,643 9,267 12,010
Social Security 6126 12,672 9,194 13,424
Worker's Compensation 6128 540 456 576
Total 208,590 154,717 221,481
MATERIALS & SUPPLIES
General Office Supplies 6210 5,000 1,407 5,000
Books & Publications 6212 1,500 178 1,500
Motor Vehicle Fuel 6222 1,200 642 1,200
Motor Vehicle Supplies 6258 500 134 500
Equipment Maint. & Repair 6270 2,000 1,453 2,000
Total 10,200 3,814 10,200
CONTRACTUAL SERVICES
Reimbursement 6317 750 230 750
Telephone 6331 2,500 1,220 3,000
Postage & Freight 6332 750 238 750
Training & Travel 6333 2,500 140 2,500
Insurance-General 6341 1,700 1,675 1,850
Insurance Motor Equipment 6343 600 483 550
Electricity 6348 0 1,681 3,000
Dues & Memberships 6377 800 245 800
CITY OF NEDERLAND
53
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Inspections - 01-24-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Janitorial Services 6380 5,550 3,500 6,000
Contractual Services 6393 16,000 7,461 16,000
Total 31,150 16,873 35,200
TOTALS $249,940 $175,404 $266,881
CITY OF NEDERLAND
54
ANNUAL BUDGET
CODE ENFORCEMENT
CITY OF NEDERLAND
Code Enforcement is responsible for enforcing the City's existing Codes, such as weedy lots,
junked vehicles parked on property, illegal dumping, the International Property Maintenance
Code, and solid waste regulations. This service is necessary to protect Nederland
neighborhoods and business districts.
55
ANNUAL BUDGET
SUMMARY
General Fund
Code Enforcement
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $76,226 $54,552 $79,109
6200 Materials & Supplies 3,050 1,098 3,050
6300 Contractual Services 26,950 19,129 29,780
6700 Capital Outlay 0 0 0
Total $106,226 $74,779 $111,939
Schedule of Personnel Number of Number of
Pay Grade Positions
Code Enforcement Officer 108 1
Total 1
CITY OF NEDERLAND
56
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Code Enforcement - 01-25-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $58,389 $41,544 $60,141
Overtime 6111 100 0 100
Longevity 6113 384 280 432
Group Insurance 6121 8,211 5,947 9,151
TMRS 6124 4,404 3,344 4,403
Social Security 6126 4,504 3,240 4,641
Worker's Compensation 6128 234 197 241
Total 76,226 54,552 79,109
MATERIALS & SUPPLIES
General Office Supplies 6210 2,200 690 2,200
Motor Vehicle Fuel 6222 750 349 750
Motor Vehicle Supplies 6258 100 59 100
Total 3,050 1,098 3,050
CONTRACTUAL SERVICES
Recording Fees 6318 3,500 2,404 3,250
Telephone 6331 2,000 604 2,000
Postage & Freight 6332 1,000 1,532 1,000
Training & Travel 6333 1,200 1,333 1,200
Insurance-General 6341 1,500 2,347 2,580
Insurance Motor Equipment 6343 550 377 500
Vehicle & Equipment R & M 6355 200 268 250
Contractual Services 6393 17,000 10,264 19,000
Total 26,950 19,129 29,780
TOTALS $106,226 $74,779 $111,939
CITY OF NEDERLAND
57
ANNUAL BUDGET
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CITY OF NEDERLAND
58
ANNUAL BUDGET
PUBLIC WORKS ADMINISTRATION
CITY OF NEDERLAND
The Public Works Department is the consolidation of the Sanitation, Street, Animal Control,
and Water and Sewer Departments. This Department, under the direct supervision of the
Public Works Director, is responsible for supervising the operation of the water and sewer
systems, the streets and drainage systems, the maintenance of City vehicles and equipment,
and the collection and disposal of solid waste.
59
ANNUAL BUDGET
SUMMARY
General Fund
Public Works Administration
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $269,657 $196,646 $282,348
6200 Materials & Supplies 8,400 4,379 8,600
6300 Contractual Services 96,700 66,816 101,475
6700 Capital Outlay 0 0 0
Total $374,757 $267,841 $392,423
Schedule of Personnel Number of Number of
Pay Grade Positions
Public Works Director 127 1
Administrative Secretary 107 1
Total 2
CITY OF NEDERLAND
60
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Public Works Administration - 01-30-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $201,883 $148,168 $211,460
Overtime 6111 150 410 150
Longevity 6113 1,584 1,136 1,680
Group Insurance 6121 34,851 24,038 36,862
TMRS 6124 15,231 11,945 15,480
Social Security 6126 15,577 10,627 16,317
Worker's Compensation 6128 381 322 399
Total 269,657 196,646 282,348
MATERIALS & SUPPLIES
General Office Supplies 6210 4,000 1,540 3,500
Books & Publications 6212 200 89 150
Miscellaneous Supplies 6220 1,500 776 1,250
Motor Vehicle Fuel 6222 2,000 1,465 3,000
Foods 6236 400 509 400
Safety Equipment 6274 300 0 300
Total 8,400 4,379 8,600
CONTRACTUAL SERVICES
Telephone 6331 6,000 5,326 7,000
Postage & Freight 6332 400 76 400
Training & Travel 6333 2,000 517 2,000
Insurance-General 6341 36,200 36,065 40,000
Insurance Motor Equipment 6343 600 608 675
Electricity 6348 17,000 8,984 17,000
CITY OF NEDERLAND
61
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Public Works Administration - 01-30-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Natural Gas 6349 3,400 3,323 4,800
Fixed Plant & Equipment R & M 6351 2,000 45 2,000
Rental Equipment 6366 1,200 0 1,200
Dues & Memberships 6377 900 485 900
Contractual Services 6393 5,000 0 3,500
Storm Water Permitting 6394 22,000 11,387 22,000
Total 96,700 66,816 101,475
TOTALS $374,757 $267,841 $392,423
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
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $726,573 $471,113 $749,076
6200 Materials & Supplies 159,300 59,505 159,300
6300 Contractual Services 39,600 31,111 43,150
6700 Capital Outlay 275,000 51,294 275,000
Total $1,200,473 $613,023 $1,226,526
Schedule of Personnel Number of Number of
Pay Grade Positions
Street and City Shop Supervisor 115 1
Heavy Equipment Operator 109 2
Maintenance Worker 106 6
Total 9
CITY OF NEDERLAND
64
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Street Department - 01-31-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $511,218 $335,392 $527,442
Overtime 6111 22,000 13,324 22,000
Longevity 6113 8,928 4,584 6,864
Group Insurance 6121 83,606 46,715 90,577
TMRS 6124 40,553 28,129 40,374
Social Security 6126 41,474 27,102 42,557
Worker's Compensation 6128 18,794 15,867 19,262
Total 726,573 471,113 749,076
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 30,000 12,109 30,000
Wearing Apparel 6231 3,000 0 3,000
Street & Bridge Supplies 6246 105,000 42,338 105,000
Chemicals & Insecticides 6256 500 211 500
Motor Vehicle Supplies 6258 10,000 3,356 10,000
Supplies/Minor Tools & Equipment 6265 9,800 1,242 9,800
Safety Equipment 6274 1,000 249 1,000
Total 159,300 59,505 159,300
CONTRACTUAL SERVICES
Training & Travel 6333 0 176 0
Insurance-General 6341 2,600 4,489 4,950
Insurance Motor Equipment 6343 9,400 9,958 10,600
Traffic Lights 6354 8,000 0 8,000
Vehicle & Equipment R & M 6355 6,000 14,342 6,000
Street Striping 6357 4,000 0 4,000
CITY OF NEDERLAND
65
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Street Department - 01-31-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Rental Equipment 6366 8,000 2,146 8,000
Contractual Services 6393 1,600 0 1,600
Total 39,600 31,111 43,150
CAPITAL OUTLAY
Street Improvements 6730 275,000 51,294 275,000
Total 275,000 51,294 275,000
TOTALS $1,200,473 $613,023 $1,226,526
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
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $121,157 $94,104 $124,290
6200 Materials & Supplies 4,400 3,284 5,500
6300 Contractual Services 18,730 17,317 25,060
6700 Capital Outlay 0 0 0
Total $144,287 $114,705 $154,850
Schedule of Personnel Number of Number of
Pay Grade Positions
Animal Control Officer 107 1
Total 1
CITY OF NEDERLAND
68
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Animal Control - 01-34-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $56,289 $43,284 $58,269
Overtime 6111 32,000 25,912 32,000
Longevity 6113 1,296 936 1,344
Certification Pay 6116 1,800 1,296 1,800
Group Insurance 6121 13,274 9,604 14,215
TMRS 6124 6,836 5,659 6,780
Social Security 6126 6,991 5,158 7,146
Worker's Compensation 6128 2,671 2,255 2,736
Total 121,157 94,104 124,290
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 1,400 1,833 2,000
Wearing Apparel 6231 500 0 500
Motor Vehicle Supplies 6258 1,500 696 1,500
Supplies/Minor Tools & Equipment 6265 1,000 755 1,500
Total 4,400 3,284 5,500
CONTRACTUAL SERVICES
Telephone 6331 600 690 930
Training & Travel 6333 700 863 900
Insurance-General 6341 1,000 1,089 1,200
Insurance Motor Equipment 6343 530 472 530
Electricity 6348 2,500 2,593 3,000
CITY OF NEDERLAND
69
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Animal Control - 01-34-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 1,500 0 1,500
Support of Animal Shelter 6391 11,900 11,610 17,000
Total 18,730 17,317 25,060
TOTALS $144,287 $114,705 $154,850
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
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $396,663 $253,124 $394,370
6200 Materials & Supplies 104,750 53,282 107,750
6300 Contractual Services 208,800 151,211 213,805
6700 Capital Outlay 27,500 0 10,000
Total $737,713 $457,617 $725,925
Schedule of Personnel Number of Number of
Pay Grade Positions
Parks & Recreation Director 117 1
Maintenance Worker 106 2
Recreation Assistant 105 1
Total 4
CITY OF NEDERLAND
72
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Parks & Recreation - 01-51-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $228,472 $154,270 $229,858
Overtime 6111 22,000 10,510 22,000
Longevity 6113 1,248 740 1,152
Extra Help 6115 50,000 26,465 50,000
Group Insurance 6121 41,111 28,419 44,844
TMRS 6124 18,829 13,229 18,362
Social Security 6126 28,819 14,270 23,180
Worker's Compensation 6128 6,184 5,221 4,974
Total 396,663 253,124 394,370
MATERIALS & SUPPLIES
General Office Supplies 6210 2,500 1,141 2,500
Miscellaneous Supplies 6220 1,500 0 1,500
Motor Vehicle Fuel 6222 4,000 1,728 4,000
Wearing Apparel 6231 1,000 271 1,000
Foods 6236 10,500 2,866 10,500
Special Program Supplies 6243 7,500 4,853 7,500
Chemicals & Insecticides 6256 45,000 19,364 48,000
Motor Vehicle Supplies 6258 1,000 558 1,000
Supplies/Minor Tools & Equipment 6265 25,000 21,316 25,000
Equipment Maint. & Repair 6270 5,000 895 5,000
Safety Equipment 6274 1,750 290 1,750
Total 104,750 53,282 107,750
CITY OF NEDERLAND
73
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Parks & Recreation - 01-51-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Telephone 6331 4,000 3,111 4,000
Postage & Freight 6332 200 8 200
Training & Travel 6333 7,500 1,247 4,500
Advertising/Publication 6337 750 0 750
Insurance-General 6341 41,400 41,277 45,405
Insurance Motor Equipment 6343 2,200 1,989 2,200
Electricity 6348 38,000 30,113 42,000
Bldg/Structure Improvements 6350 10,000 6,741 10,000
Fixed Plant & Equipment R & M 6351 8,000 4,584 8,000
Rental Equipment 6366 3,000 0 3,000
Dues & Memberships 6377 750 80 750
Contractual Services 6393 93,000 62,061 93,000
Total 208,800 151,211 213,805
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 27,500 0 10,000
Total 27,500 0 10,000
TOTALS $737,713 $457,617 $725,925
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
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $346,427 $260,371 $357,472
6200 Materials & Supplies 39,500 19,916 39,500
6300 Contractual Services 153,210 114,036 155,620
6700 Capital Outlay 125,000 45,490 50,000
Total $664,137 $439,813 $602,592
Schedule of Personnel Number of Number of Number of
Positions Pay Grade Positions
Director of Library Services 120 1
Library Assistant 105 3
Total 4
CITY OF NEDERLAND
76
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Library - 01-55-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $223,178 $180,034 $237,418
Overtime 6111 250 140 250
Longevity 6113 1,928 1,502 2,208
Extra Help 6115 33,000 18,939 33,000
Group Insurance 6121 50,062 29,102 44,882
TMRS 6124 16,857 14,525 17,409
Social Security 6126 19,764 14,957 20,875
Worker's Compensation 6128 1,388 1,172 1,430
Total 346,427 260,371 357,472
MATERIALS & SUPPLIES
General Office Supplies 6210 6,500 2,979 6,500
Books & Publications 6212 25,000 13,262 26,500
Miscellaneous Supplies 6220 2,500 785 2,500
Special Program Supplies 6243 500 0 500
Supplies/Minor Tools & Equipment 6265 5,000 2,890 3,500
Total 39,500 19,916 39,500
CONTRACTUAL SERVICES
Telephone 6331 3,800 3,282 3,800
Postage & Freight 6332 2,000 0 2,000
Training & Travel 6333 500 213 500
Printing & Binding 6338 1,300 0 1,300
Insurance-General 6341 44,040 43,917 48,500
Electricity 6348 20,000 11,116 18,000
Natural Gas 6349 1,600 1,129 1,600
Bldg/Structure Improvements 6350 8,000 7,718 8,000
CITY OF NEDERLAND
77
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Library - 01-55-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 2,500 1,340 2,500
Rental Equipment 6366 2,100 1,679 2,100
Dues & Memberships 6377 450 45 400
Janitorial Services 6380 13,020 8,646 13,020
Contractual Services 6393 52,400 33,751 52,400
Special Programs 6400 1,500 1,200 1,500
Total 153,210 114,036 155,620
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 125,000 45,490 50,000
Total 125,000 45,490 50,000
TOTALS $664,137 $439,813 $602,592
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
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 556,200 361,852 571,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 2,090,000 1,045,000 275,000
Total $2,646,200 $1,406,852 $846,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
80
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2022-2023
DEPARTMENT:Other Requirements - 01-90-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Computer System 6315 $140,000 $121,151 $151,000
Retiree Insurance 6326 25,000 34,062 25,000
Retiree Accrued Compensation 6336 25,000 0 40,000
Street Lights 6365 198,000 111,263 198,000
Senior Citizen Center 6371 56,200 45,260 54,000
Contractual Services 6393 25,000 11,917 25,000
Special Programs 6400 14,000 10,442 20,000
Contingency 6406 30,000 27,757 25,000
Vacation Buy Back 6409 23,000 0 23,000
Preventative Care Reimbursement 6411 20,000 0 10,000
Total 556,200 361,852 571,000
INTERFUND TRANSFERS
Transfer to Parks Special Fund 6904 915,000 457,500 100,000
Transfer to Equipment Replacement 6908 175,000 87,500 175,000
Transfer to Street Improvement 6939 1,000,000 500,000 0
Total 2,090,000 1,045,000 275,000
TOTALS $2,646,200 $1,406,852 $846,000
CITY OF NEDERLAND
81
ANNUAL BUDGET
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CITY OF NEDERLAND
82
ANNUAL BUDGET
STREET IMPROVEMENT FUND
CITY OF NEDERLAND
ANNUAL BUDGET
STREET IMPROVEMENT FUND
CITY OF NEDERLAND
The Street Improvement Fund contains expenditures associated with the City's dedicated
sales tax for street maintenance.
83
ANNUAL BUDGET
STREET IMPROVEMENT FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
FUND BALANCE - October 1 $3,978,989 $3,978,989 $2,978,989
REVENUES
Sales Tax 775,000 799,505 800,000
Interest Income 1,200 7,748 2,500
Transfer In 1,000,000 500,000 0
TOTAL REVENUES 1,776,200 1,307,253 802,500
EXPENDITURES
Contractual Services 0 17,010 0
Capital Outlay 2,776,200 610,713 802,500
TOTAL EXPENDITURES 2,776,200 627,723 802,500
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (1,000,000) 679,530 0
FUND BALANCE - Sept. 30 $2,978,989 $4,658,519 $2,978,989
CITY OF NEDERLAND
84
ANNUAL BUDGET
SUMMARY
Street Improvement Fund
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 17,010 0
6700 Capital Outlay 2,776,200 610,713 802,500
Total $2,776,200 $627,723 $802,500
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
85
ANNUAL BUDGET
FUND:Street Improvement Fund FISCAL YEAR: 2022-2023
DEPARTMENT:Street Improvement Fund 39-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
Contractual Services
Contractual Services 6393 $0 $17,010 $0
Total 0 17,010 0
CAPITAL OUTLAY
Street Improvements 6730 2,776,200 610,713 802,500
Total 2,776,200 610,713 802,500
TOTALS $2,776,200 $627,723 $802,500
CITY OF NEDERLAND
86
ANNUAL BUDGET
WATER & SEWER FUND
CITY OF NEDERLAND
ANNUAL BUDGET
WATER & SEWER FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
REVENUES
Water Service $2,300,000 $1,650,346 $2,409,709
Sewer Service 2,781,000 1,994,795 2,881,000
W&S Line Maintenance Fee 238,000 158,932 238,000
Tapping Fees 42,000 29,855 42,000
State Grant Funds 0 (2,360)0
Federal Emergency Mgmt Funds 0 (9,681)0
Interest Income 5,000 10,449 5,000
Misc. Income 30,038 22,740 30,038
Penalties & Interest 140,000 116,622 144,160
TOTAL REVENUES 5,536,038 3,971,698 5,749,907
EXPENSES
Personnel Services 2,168,905 1,555,939 2,111,094
Materials & Supplies 610,170 342,016 638,500
Contractual Services 1,388,000 1,151,358 1,554,575
Capital Outlay 252,530 252,077 10,000
Transfers Out 1,434,438 717,219 1,435,738
TOTAL EXPENSES 5,854,043 4,018,609 5,749,907
EXCESS (DEFICIT) REVENUES
OVER EXPENSES ($318,005)($46,911)$0
CITY OF NEDERLAND
87
ANNUAL BUDGET
WATER & SEWER FUND
SUMMARY OF EXPENSES
FISCAL YEAR 2022-2023
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
Water Treatment $650,285 $326,550 $667,275 $0 $0 $1,644,110
Billing & Collections 356,701 93,600 134,250 0 0 584,551
Wastewater Treatment 337,568 69,600 661,050 10,000 0 1,078,218
Water & Sewer Distribution 766,540 148,750 17,000 0 0 932,290
Other Requirements 0 0 75,000 0 1,435,738 1,510,738
$2,111,094 $638,500 $1,554,575 $10,000 $1,435,738 $5,749,907
CITY OF NEDERLAND
PERSONNEL SERVICES
36.7%
MATERIALS &
SUPPLIES
11.1%CONTRACTUAL
SERVICES
27.0%
CAPITAL OUTLAY
0.2%
INTERFUND
TRANSFERS
25.0%
88
ANNUAL BUDGET
WATER TREATMENT
CITY OF NEDERLAND
The Water Treatment Department currently oversees all aspects of water production and
treatment. Water for the City comes from water supplied by the Lower Neches Valley
Authority (LNVA). Water treatment for the City's water supply consists of chlorinating for
disinfection and the addition of polymers for controlling suspended solids.
89
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Water Treatment
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $663,189 $497,415 $650,285
6200 Materials & Supplies 306,550 168,830 326,550
6300 Contractual Services 635,250 506,133 667,275
6700 Capital Outlay 0 16,208 0
Total $1,604,989 $1,188,586 $1,644,110
Schedule of Personnel Number of Number of
Pay Grade Positions
Treatment Plant Supervisor 115 1
Plant Operator 110 5
Total 6
CITY OF NEDERLAND
90
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2022-2023
DEPARTMENT:Water Treatment - 50-60-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $430,677 $320,908 $418,184
Overtime 6111 60,000 49,380 60,000
Longevity 6113 4,232 3,076 4,608
Certification Pay 6116 8,460 6,090 7,020
Group Insurance 6121 74,006 51,731 77,403
TMRS 6124 36,979 30,050 35,548
Social Security 6126 38,506 28,092 37,471
Worker's Compensation 6128 10,329 8,088 10,051
Total 663,189 497,415 650,285
MATERIALS & SUPPLIES
General Office Supplies 6210 150 0 150
Motor Vehicle Fuel 6222 3,000 1,207 3,000
Wearing Apparel 6231 2,500 0 2,500
Chemicals & Insecticides 6256 290,000 160,948 310,000
Motor Vehicle Supplies 6258 1,500 175 1,500
Supplies/Minor Tools & Equipment 6265 9,000 6,445 9,000
Safety Equipment 6274 400 55 400
Total 306,550 168,830 326,550
CONTRACTUAL SERVICES
Health Inspection Fees 6323 22,500 22,300 22,700
Laboratory Testing 6324 26,000 14,929 26,000
Telephone 6331 2,000 1,551 2,000
Postage & Freight 6332 0 66 0
Training & Travel 6333 3,000 1,890 3,000
Insurance-General 6341 154,000 153,449 168,800
Insurance Motor Equipment 6343 1,250 1,144 1,275
CITY OF NEDERLAND
91
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2022-2023
DEPARTMENT:Water Treatment - 50-60-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Electricity 6348 110,000 85,219 115,000
Natural Gas 6349 1,500 823 1,500
Fixed Plant & Equipment R & M 6351 60,000 23,288 60,000
Vehicle & Equipment R & M 6355 1,000 64 1,000
Rental Equipment 6366 1,000 0 1,000
Contractual Services 6393 0 10,125 0
Untreated Water 6404 253,000 191,285 265,000
Total 635,250 506,133 667,275
CAPITAL OUTLAY
Plant Equipment 6740 0 16,208 0
Total 0 16,208 0
TOTALS $1,604,989 $1,188,586 $1,644,110
CITY OF NEDERLAND
92
ANNUAL BUDGET
BILLING AND COLLECTIONS
CITY OF NEDERLAND
The Billing and Collections Department processes monthly accounts for water, sewer, and
sanitation services provided by the City. This department also has responsibility for
establishing new accounts, receiving deposits and collecting overdue payments. Additionally,
personnel maintain and replace water meters in order to ensure accurate billing of water
consumption.
93
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Billing and Collections
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $393,175 $294,128 $356,701
6200 Materials & Supplies 94,070 48,354 93,600
6300 Contractual Services 99,500 92,615 134,250
6700 Capital Outlay 6,530 6,111 0
Total $593,275 $441,208 $584,551
Schedule of Personnel Number of Number of
Pay Grade Positions
Departmental Clerk 106 3
Meter Reader 106 2
Total 5
CITY OF NEDERLAND
94
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2022-2023
DEPARTMENT:Billing & Collections - 50-61-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $286,000 $212,822 $255,432
Overtime 6111 2,000 321 2,000
Longevity 6113 3,456 2,520 2,496
Extra Help 6115 10,000 8,832 0
Group Insurance 6121 46,126 33,397 55,360
TMRS 6124 21,000 17,206 18,864
Social Security 6126 22,000 16,841 19,885
Worker's Compensation 6128 2,593 2,189 2,664
Total 393,175 294,128 356,701
MATERIALS & SUPPLIES
General Office Supplies 6210 6,600 4,366 6,600
Motor Vehicle Fuel 6222 3,000 3,273 5,000
Wearing Apparel 6231 800 0 800
Motor Vehicle Supplies 6258 400 114 400
Supplies/Minor Tools & Equipment 6265 3,270 4,414 800
Water Meter & Boxes 6275 80,000 36,187 80,000
Total 94,070 48,354 93,600
CONTRACTUAL SERVICES
Telephone 6331 2,500 1,845 2,500
Postage & Freight 6332 26,000 22,386 28,000
Training & Travel 6333 1,500 0 3,000
Insurance-General 6341 5,200 5,735 6,325
Insurance Motor Equipment 6343 1,000 830 925
CITY OF NEDERLAND
95
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2022-2023
DEPARTMENT:Billing & Collections - 50-61-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 1,500 3,071 1,500
Contractual Services 6393 61,800 58,748 92,000
Total 99,500 92,615 134,250
CAPITAL OUTLAY
Miscellaneous Equipment 6744 6,530 6,111 0
Total 6,530 6,111 0
TOTALS $593,275 $441,208 $584,551
CITY OF NEDERLAND
96
ANNUAL BUDGET
WASTEWATER TREATMENT
CITY OF NEDERLAND
The Wastewater Treatment Department is responsible for the operation and maintenance of
the City's wastewater treatment facility.
97
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Wastewater Treatment
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $343,725 $240,341 $337,568
6200 Materials & Supplies 70,300 39,964 69,600
6300 Contractual Services 570,650 510,754 661,050
6700 Capital Outlay 10,000 208,821 10,000
Total $994,675 $999,880 $1,078,218
Schedule of Personnel Number of Number of
Pay Grade Positions
Treatment Plant Supervisor 115 1
Plant Operator 110 2
WWT Plant Facility Worker 104 1
Total 4
CITY OF NEDERLAND
98
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2022-2023
DEPARTMENT:Wastewater Treatment - 50-62-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $235,231 $168,074 $223,838
Overtime 6111 16,000 5,252 16,000
Longevity 6113 672 500 624
Certification Pay 6116 2,340 1,885 2,745
Group Insurance 6121 46,191 33,406 53,114
TMRS 6124 18,624 14,031 17,651
Social Security 6126 19,450 12,788 18,605
Worker's Compensation 6128 5,217 4,405 4,991
Total 343,725 240,341 337,568
MATERIALS & SUPPLIES
General Office Supplies 6210 1,000 357 1,000
Motor Vehicle Fuel 6222 7,200 6,956 10,000
Wearing Apparel 6231 1,750 378 1,750
Foods 6236 100 0 100
Chemicals & Insecticides 6256 50,000 29,715 50,000
Motor Vehicle Supplies 6258 750 29 750
Supplies/Minor Tools & Equipment 6265 8,500 2,529 5,000
Safety Equipment 6274 1,000 0 1,000
Total 70,300 39,964 69,600
CONTRACTUAL SERVICES
Permitting Fees 6323 32,000 33,147 32,000
Laboratory Testing 6324 56,000 37,306 56,000
Training & Travel 6333 1,500 1,190 1,500
Insurance-General 6341 183,150 182,750 201,050
Insurance Motor Equipment 6343 5,200 5,009 5,500
Electricity 6348 170,000 188,142 245,000
CITY OF NEDERLAND
99
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2022-2023
DEPARTMENT:Wastewater Treatment - 50-62-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Natural Gas 6349 4,800 2,273 7,000
Fixed Plant & Equipment R & M 6351 70,000 32,855 60,000
Vehicle & Equipment R & M 6355 7,500 4,163 7,500
Rental Equipment 6366 1,000 0 1,000
Contractual Services 6393 7,000 3,000 7,000
Sludge Management 6399 32,500 20,919 37,500
Total 570,650 510,754 661,050
CAPITAL OUTLAY
Plant Equipment 6740 10,000 0 10,000
Miscellaneous Equipment 6744 0 208,821 0
Total 10,000 208,821 10,000
TOTALS $994,675 $999,880 $1,078,218
CITY OF NEDERLAND
100
ANNUAL BUDGET
WATER DISTRIBUTION/SEWER COLLECTION
CITY OF NEDERLAND
The Water Distribution/Sewer Collection Department is responsible for the distribution of
water produced by the water plant to approximately 7,000 metered accounts. This department
is also responsible for the collection and delivery of wastewater to the City's wastewater
treatment facility. In addition to installing new water and wastewater lines, this department
is also responsible for maintaining the City's existing infrastructure.
101
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Water & Sewer Distribution
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $768,816 $524,055 $766,540
6200 Materials & Supplies 139,250 84,868 148,750
6300 Contractual Services 16,100 9,891 17,000
6700 Capital Outlay 236,000 20,937 0
Total $1,160,166 $639,751 $932,290
Schedule of Personnel Number of Number of
Pay Grade Positions
Water Operations Supervisor 115 1
Heavy Equipment Operator 109 3
Maintenance Worker 106 5
Total 9
CITY OF NEDERLAND
102
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2022-2023
DEPARTMENT:Water & Sewer Distribution - 50-63-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $518,889 $344,531 $503,391
Overtime 6111 50,000 43,336 55,000
Longevity 6113 6,912 4,222 4,944
Certification Pay 6116 6,660 3,711 4,320
Group Insurance 6121 86,621 57,352 101,740
TMRS 6124 43,418 31,685 41,571
Social Security 6126 44,405 29,162 43,820
Worker's Compensation 6128 11,911 10,056 11,754
Total 768,816 524,055 766,540
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 12,500 10,214 17,000
Wearing Apparel 6231 3,750 164 3,750
Water & Sewer Mains 6247 105,000 65,363 110,000
Motor Vehicle Supplies 6258 8,000 5,156 8,000
Supplies/Minor Tools & Equipment 6265 8,000 3,808 8,000
Equipment Maint. & Repair 6270 1,000 0 1,000
Safety Equipment 6274 1,000 163 1,000
Total 139,250 84,868 148,750
CONTRACTUAL SERVICES
Computer System 6315 450 400 450
Training & Travel 6333 3,000 1,931 3,000
Insurance-General 6341 750 763 850
Insurance Motor Equipment 6343 6,700 6,797 7,500
Vehicle & Equipment R & M 6355 4,000 0 4,000
Rental Equipment 6366 1,200 0 1,200
Total 16,100 9,891 17,000
CITY OF NEDERLAND
103
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2022-2023
DEPARTMENT:Water & Sewer Distribution - 50-63-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CAPITAL OUTLAY
Water Distribution Lines 6755 236,000 20,937 0
Total 236,000 20,937 0
TOTALS $1,160,166 $639,751 $932,290
CITY OF NEDERLAND
104
ANNUAL BUDGET
OTHER REQUIREMENTS
CITY OF NEDERLAND
This department includes expenditures necessary for debt service obligations and transfers to
other funds.
105
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Other Requirements
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 66,500 31,965 75,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 1,434,438 717,219 1,435,738
Total $1,500,938 $749,184 $1,510,738
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
106
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2022-2023
DEPARTMENT:Other Requirements - 50-90-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Computer System 6315 $10,000 $23,365 $10,000
Retiree Insurance/Benefits 6326 8,500 8,600 18,000
Retiree Accrued Compensation 6336 8,000 0 12,000
Contingency 6406 10,000 0 10,000
Vacation Buy Back 6409 20,000 0 20,000
Preventative Care Reimbursement 6411 10,000 0 5,000
Total 66,500 31,965 75,000
INTERFUND TRANSFERS
Transfer to General Fund 6902 375,000 187,500 375,000
Transfer to Debt Service Fund 6905 964,438 482,219 965,738
Transfer to Equipment Replacement 6908 45,000 22,500 45,000
Transfer to SSES Project 6937 50,000 25,000 50,000
1,434,438 717,219 1,435,738
TOTALS $1,500,938 $749,184 $1,510,738
CITY OF NEDERLAND
107
ANNUAL BUDGET
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CITY OF NEDERLAND
108
ANNUAL BUDGET
SSES PROJECT FUND
CITY OF NEDERLAND
ANNUAL BUDGET
SSES PROJECT FUND
CITY OF NEDERLAND
This department accounts for the funds used in the study and evaluation of the City's sanitary
sewer system and subsequent expenses to repair the wastewater collection system.
109
ANNUAL BUDGET
SSES PROJECT FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 of June 2022 2022-2023
FUND BALANCE - October 1 $593,823 $593,823 $593,823
REVENUES
Interest Income 0 1,068 0
Transfers In 50,000 25,000 50,000
TOTAL REVENUES 50,000 26,068 50,000
EXPENDITURES
Contractual Services 50,000 0 50,000
TOTAL EXPENDITURES 50,000 0 50,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 26,068 0
FUND BALANCE - Sept. 30 $593,823 $619,891 $593,823
CITY OF NEDERLAND
110
ANNUAL BUDGET
SUMMARY
SSES Project Fund
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 50,000 0 50,000
6700 Capital Outlay 0 0 0
Total $50,000 $0 $50,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
111
ANNUAL BUDGET
FUND:SSES Project Fund FISCAL YEAR: 2022-2023
DEPARTMENT:SSES Project 53-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Contractual Services 6393 $50,000 $0 $50,000
Total 50,000 0 50,000
TOTALS $50,000 $0 $50,000
CITY OF NEDERLAND
112
ANNUAL BUDGET
SOLID WASTE FUND
CITY OF NEDERLAND
ANNUAL BUDGET
SOLID WASTE FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
REVENUES
Solid Waste Service $1,674,628 $1,206,866 $1,755,000
Garbage Bags 6,750 4,162 6,000
Federal Emergency Mangement Funds 0 (86,116)0
Interest Income 2,500 5,082 3,060
Miscellaneous Income 1,000 370 1,000
TOTAL REVENUES 1,684,878 1,130,364 1,765,060
EXPENSES
Personnel Services 707,638 498,400 721,970
Materials & Supplies 209,050 173,618 235,800
Contractual Services 368,190 277,147 407,290
Transfers Out 400,000 200,000 400,000
1,684,878 1,149,165 1,765,060
EXCESS (DEFICIT) REVENUES
OVER EXPENSES $0 ($18,801)$0
CITY OF NEDERLAND
113
ANNUAL BUDGET
SOLID WASTE FUND
SUMMARY OF EXPENDITURES
FISCAL YEAR 2022-2023
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
Solid Waste $721,970 $235,800 $393,290 $0 $0 $1,351,060
Other Requirements 0 0 14,000 0 400,000 414,000
$721,970 $235,800 $407,290 $0 $400,000 $1,765,060
CITY OF NEDERLAND
PERSONNEL SERVICES
41%
MATERIALS & SUPPLIES
13%
CONTRACTUAL
SERVICES
23%
CAPITAL OUTLAY
0%
INTERFUND TRANSFERS
23%
114
ANNUAL BUDGET
SOLID WASTE
CITY OF NEDERLAND
The Solid Waste Department is responsible for refuse within the city limits of Nederland.
The department has four residential garbage routes servicing approximately 6,600 residences
and small businesses. Additionally, the Solid Waste Department collects and disposes of
trash materials at the landfill while also collecting and transporting yard waste to the green
waste facility operated at the former City landfill by the Mid County Municipal League
(MCML).
115
ANNUAL BUDGET
SUMMARY
Solid Waste Fund
Solid Waste
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $707,638 $498,400 $721,970
6200 Materials & Supplies 209,050 173,618 235,800
6300 Contractual Services 352,190 268,547 393,290
6700 Capital Outlay 0 0 0
Total $1,268,878 $940,565 $1,351,060
Schedule of Personnel Number of Number of
Pay Grade Positions
Solid Waste/Animal Control Supervisor 115 1
Equipment Mechanic 109 1
Sanitation Driver 106 7
Total 9
CITY OF NEDERLAND
116
ANNUAL BUDGET
FUND:Solid Waste FISCAL YEAR: 2022-2023
DEPARTMENT:Solid Waste - 52-33-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $496,617 $338,680 $501,053
Overtime 6111 18,000 17,207 18,000
Longevity 6113 4,992 2,946 3,792
Group Insurance 6121 93,682 71,653 105,295
TMRS 6124 38,867 28,788 38,000
Social Security 6126 39,750 25,846 40,000
Worker's Compensation 6128 15,730 13,280 15,830
Total 707,638 498,400 721,970
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 4,300 3,360 4,300
Motor Vehicle Fuel 6222 72,000 72,130 90,000
Wearing Apparel 6231 2,750 966 2,750
Garbage Bags 6242 5,000 5,058 5,750
Motor Vehicle Supplies 6258 85,000 54,519 85,000
Garbage Containers 6264 35,000 34,960 42,000
Supplies/Minor Tools & Equipment 6265 5,000 2,625 6,000
Total 209,050 173,618 235,800
CONTRACTUAL SERVICES
Training & Travel 6333 790 197 790
Insurance-General 6341 1,500 1,392 1,500
Insurance Motor Equipment 6343 29,900 28,984 32,000
Fixed Plant & Equipment R & M 6351 3,000 3,019 4,000
Vehicle & Equipment R & M 6355 35,000 31,870 45,000
CITY OF NEDERLAND
117
ANNUAL BUDGET
FUND:Solid Waste FISCAL YEAR: 2022-2023
DEPARTMENT:Solid Waste - 52-33-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Waste Disposal 6390 250,000 195,395 275,000
Contractual Services 6393 10,000 7,690 13,000
Green Waste Disposal 6397 22,000 0 22,000
Total 352,190 268,547 393,290
TOTALS $1,268,878 $940,565 $1,351,060
CITY OF NEDERLAND
118
ANNUAL BUDGET
OTHER REQUIREMENTS
CITY OF NEDERLAND
This department includes contingency amounts and transfers to other funds.
119
ANNUAL BUDGET
SUMMARY
Solid Waste
Other Requirements
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 16,000 8,600 14,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 400,000 200,000 400,000
Total $416,000 $208,600 $414,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
120
ANNUAL BUDGET
FUND:Solid Waste FISCAL YEAR: 2022-2023
DEPARTMENT:Other Requirements - 52-90-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Computer System 6315 $1,000 $0 $1,000
Retiree Insurance/Benefits 6326 0 8,600 0
Contingency 6406 10,000 0 8,000
Vacation Buy Back 6409 800 0 800
Preventative Care Reimbursement 6411 4,200 0 4,200
Total 16,000 8,600 14,000
INTERFUND TRANSFERS
Transfer to General Fund 6902 100,000 50,000 100,000
Transfer to Equipment Replacement 6908 300,000 150,000 300,000
Total 400,000 200,000 400,000
$416,000 $208,600 $414,000
CITY OF NEDERLAND
121
ANNUAL BUDGET
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CITY OF NEDERLAND
122
ANNUAL BUDGET
EQUIPMENT REPLACEMENT
FUNDS
CITY OF NEDERLAND
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUNDS
CITY OF NEDERLAND
The Equipment Replacement Funds are established as a mechanism for providing funding
for the purchase of vehicles and heavy equipment. Monies are provided by yearly transfers
into these funds from the General Fund, Water & Sewer Fund, and Solid Waste Fund.
123
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - GENERAL
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
FUND BALANCE - October 1 $2,361,851 $2,361,851 $2,260,251
REVENUES
Interest Income 0 1,278 0
Miscellaneous Income 30,125 30,125 0
Transfer In 175,000 87,500 175,000
TOTAL REVENUES 205,125 118,903 175,000
EXPENDITURES
Capital Outlay 306,725 1,734,493 188,000
TOTAL EXPENDITURES 306,725 1,734,493 188,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (101,600) (1,615,590)(13,000)
FUND BALANCE - Sept. 30 $2,260,251 $746,261 $2,247,251
CITY OF NEDERLAND
124
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - General
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 306,725 1,734,493 188,000
6900 Interfund Transfers 0 0 0
Total $306,725 $1,734,493 $188,000
Schedule of Personnel Number of Number of Number of
Positions Pay Grade Positions
N/A
CITY OF NEDERLAND
125
ANNUAL BUDGET
FUND:Equip. Replacement-Gen. FISCAL YEAR: 2022-2023
DEPARTMENT:Equipment Replacement -34-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CAPITAL OUTLAY
Motor Vehicles 6742 $126,725 $1,561,007 $155,535
Miscellaneous Equipment 6744 180,000 173,486 32,465
Total 306,725 1,734,493 188,000
TOTALS $306,725 $1,734,493 $188,000
CITY OF NEDERLAND
126
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - WATER & SEWER
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
FUND BALANCE - October 1 $307,148 $307,148 $352,148
REVENUES
Interest Income 0 515 0
Transfer In 45,000 22,500 45,000
TOTAL REVENUES 45,000 23,015 45,000
EXPENDITURES
Capital Outlay 0 0 13,000
TOTAL EXPENDITURES 0 0 13,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 45,000 23,015 32,000
FUND BALANCE - Sept. 30 $352,148 $330,163 $384,148
CITY OF NEDERLAND
127
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - W & S
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 0 13,000
6900 Interfund Transfers 0 0 0
Total $0 $0 $13,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
128
ANNUAL BUDGET
FUND:Equip. Replacement-W&S FISCAL YEAR: 2022-2023
DEPARTMENT:Equipment Replacement -36-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CAPITAL OUTLAY
Miscellaneous Equipment 6744 $0 $0 $13,000
Total 0 0 13,000
TOTALS $0 $0 $13,000
CITY OF NEDERLAND
129
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - SOLID WASTE
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
FUND BALANCE - October 1 $934,560 $934,560 $864,560
REVENUES
Interest Income 0 1,618 0
Transfer In 300,000 150,000 300,000
TOTAL REVENUES 300,000 151,618 300,000
EXPENDITURES
Capital Outlay 370,000 364,926 402,000
TOTAL EXPENDITURES 370,000 364,926 402,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (70,000) (213,308) (102,000)
FUND BALANCE - Sept. 30 $864,560 $721,252 $762,560
CITY OF NEDERLAND
130
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - Solid Waste
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 370,000 364,926 402,000
Total $370,000 $364,926 $402,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
131
ANNUAL BUDGET
FUND:Equip. Rep. - Solid Waste FISCAL YEAR: 2022-2023
DEPARTMENT:Equipment Replacement -35-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CAPITAL OUTLAY
Motor Vehicles 6742 $370,000 $364,926 $402,000
Total 370,000 364,926 402,000
TOTALS $370,000 $364,926 $402,000
CITY OF NEDERLAND
132
ANNUAL BUDGET
SPECIAL FUNDS
CITY OF NEDERLAND
ANNUAL BUDGET
POLICE NARCOTICS FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
POLICE NARCOTICS FUND
The Police Narcotics Fund allocates money, via fines and forfeitures, to the Police
Department to strengthen the fight against drugs predicated on pro-active police work.
133
ANNUAL BUDGET
POLICE NARCOTICS FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
FUND BALANCE - October 1 $88,410 $88,410 $88,410
REVENUES
State Grant Revenue 0 1,708 0
Forfeitures - Chap. 59 35,000 4,833 29,000
Forfeitures - Federal 400 0 0
Interest Income 0 164 0
Miscellaneous Revenue 0 2,500 750
TOTAL REVENUES 35,400 9,205 29,750
EXPENDITURES
Personnel Services 4,000 3,529 4,000
Materials & Supplies 12,400 0 6,750
Contractual Services 9,000 3,988 9,000
Interfund Transfers 10,000 5,000 10,000
TOTAL EXPENDITURES 35,400 12,517 29,750
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (3,312)0
FUND BALANCE - Sept. 30 $88,410 $85,098 $88,410
CITY OF NEDERLAND
134
ANNUAL BUDGET
SUMMARY
Police Narcotics Fund
Police
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $4,000 $3,529 $4,000
6200 Materials & Supplies 12,400 0 6,750
6300 Contractual Services 9,000 3,988 9,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 10,000 5,000 10,000
Total $35,400 $12,517 $29,750
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
135
ANNUAL BUDGET
FUND:Police Narcotics Fund FISCAL YEAR: 2022-2023
DEPARTMENT:Police Narcotics - 20-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Cell Phone Allowance 6112 $4,000 $3,529 $4,000
Total 4,000 3,529 4,000
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 6,650 0 1,000
Safety Equipment 6274 5,750 0 5,750
Total 12,400 0 6,750
CONTRACTUAL SERVICES
Telephone 6331 3,000 677 3,000
Training & Travel 6333 5,000 792 5,000
Vehicle & Equipment R & M 6355 1,000 0 1,000
Contractual Services 6393 0 2,519 0
Total 9,000 3,988 9,000
INTERFUND TRANSFERS
Transfer to General Fund 6902 10,000 5,000 10,000
Total 10,000 5,000 10,000
TOTALS $35,400 $12,517 $29,750
CITY OF NEDERLAND
136
ANNUAL BUDGET
LIBRARY SPECIAL FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
The Library Special Fund allows individuals and/or organizations to contribute or donate
funds for special Library projects. Organizations such as The Friends of the Library are
instrumental in the success of the Library's overall goal of service.
LIBRARY SPECIAL FUND
137
ANNUAL BUDGET
LIBRARY SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
FUND BALANCE - October 1 $24,002 $24,002 $24,002
REVENUES
Hebert Grant Funds 65,000 64,200 64,200
Friends of the Library Donations 1,500 11,543 0
Memorials & Contributions 700 1,140 0
Interest Income 300 96 0
Miscellaneous Revenue 4,000 353 27,000
TOTAL REVENUES 71,500 77,332 91,200
EXPENDITURES
Materials & Supplies 78,800 17,618 55,200
Contractual Services 24,000 4,100 12,000
Capital Outlay 0 0 24,000
TOTAL EXPENDITURES 102,800 21,718 91,200
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (31,300)55,614 0
FUND BALANCE - SEPTEMBER 30 ($7,298) $79,616 $24,002
CITY OF NEDERLAND
138
ANNUAL BUDGET
SUMMARY
Library Special Fund
Library
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 15,100 1,539 15,000
6300 Contractual Services 6,000 0 6,000
6700 Capital Outlay 0 0 0
Total $21,100 $1,539 $21,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
139
ANNUAL BUDGET
FUND:Library Special Fund FISCAL YEAR: 2022-2023
DEPARTMENT:Library - 21-55-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
MATERIALS & SUPPLIES
Books & Publications 6212 $8,000 $1,539 $8,000
Miscellaneous Supplies 6220 1,100 0 1,000
Special Program Supplies 6243 4,000 0 4,000
Supplies/Minor Tools & Equipment 6265 2,000 0 2,000
Total 15,100 1,539 15,000
CONTRACTUAL SERVICES
Contractual Services 6393 6,000 0 6,000
Total 6,000 0 6,000
TOTALS $21,100 $1,539 $21,000
CITY OF NEDERLAND
140
ANNUAL BUDGET
SUMMARY
Library Special Fund
Hebert Grant
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 63,700 16,079 34,200
6300 Contractual Services 18,000 4,100 6,000
6700 Capital Outlay 0 0 24,000
Total $81,700 $20,179 $64,200
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
141
ANNUAL BUDGET
FUND:Library Special Fund FISCAL YEAR: 2022-2023
DEPARTMENT:Hebert Grant - 21-55-01
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
MATERIALS & SUPPLIES
Books & Publications 6212 $36,000 $12,156 $25,000
Special Program Supplies 6243 6,500 287 5,000
Supplies/Minor Tools & Equipment 6265 21,200 3,636 4,200
Total 63,700 16,079 34,200
CONTRACTUAL SERVICES
Contractual Services 6393 16,000 3,840 4,000
Special Programs 6400 2,000 260 2,000
Total 18,000 4,100 6,000
CAPITAL OUTLAY
Furniture, Fixtures, Office Equip.6743 0 0 24,000
Total 0 0 24,000
TOTALS $81,700 $20,179 $64,200
CITY OF NEDERLAND
142
ANNUAL BUDGET
SUMMARY
Library Special Fund
State Grant Funds
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 6,000
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 0 0
Total $0 $0 $6,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
143
ANNUAL BUDGET
FUND:Library Special Fund FISCAL YEAR: 2022-2023
DEPARTMENT:State Grant Funds - 21-55-03
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
MATERIALS & SUPPLIES
Books & Publications 6212 $0 $0 $1,000
Supplies/Minor Tools & Equipment 6265 0 0 5,000
Total 0 0 6,000
TOTALS $0 $0 $6,000
CITY OF NEDERLAND
144
ANNUAL BUDGET
COURT TECHNOLOGY FUND
CITY OF NEDERLAND
ANNUAL BUDGET
COURT TECHNOLOGY FUND
CITY OF NEDERLAND
The Court Technology Fund allocates money, via fines, to finance the purchase of
technological enhancements for municipal court.
145
ANNUAL BUDGET
Court Technology Fund
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
FUND BALANCE - October 1 $7,258 $7,258 $7,258
REVENUES
Court Technology Revenue 6,000 4,679 6,000
TOTAL REVENUES 6,000 4,679 6,000
EXPENDITURES
Contractual Services 6,000 8,021 6,000
TOTAL EXPENDITURES 6,000 8,021 6,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (3,342)0
FUND BALANCE - Sept. 30 $7,258 $3,916 $7,258
CITY OF NEDERLAND
146
ANNUAL BUDGET
SUMMARY
Court Technology Fund
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 6,000 8,021 6,000
6700 Capital Outlay 0 0 0
Total $6,000 $8,021 $6,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
147
ANNUAL BUDGET
FUND:Court Technology FISCAL YEAR: 2022-2023
DEPARTMENT:Court Technology -22-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Computer System 6315 $6,000 $8,021 $6,000
Total 6,000 8,021 6,000
TOTALS $6,000 $8,021 $6,000
CITY OF NEDERLAND
148
ANNUAL BUDGET
HOTEL/MOTEL FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
HOTEL/MOTEL FUND
The Hotel/Motel Fund is used to appropriate restricted revenues associated with Hotel
Occupancy Taxes. Payment of these funds is restricted to promotion of the City.
149
ANNUAL BUDGET
HOTEL/MOTEL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
FUND BALANCE - October 1 $97,063 $97,063 $67,063
REVENUES
Hotel Occupancy Taxes 100,000 78,588 90,000
TOTAL REVENUES 100,000 78,588 90,000
EXPENDITURES
Contractual Services 105,000 76,959 82,500
Capital Outlay 25,000 0 52,000
TOTAL EXPENDITURES 130,000 76,959 134,500
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (30,000)1,629 (44,500)
FUND BALANCE - Sept. 30 $67,063 $98,692 $22,563
CITY OF NEDERLAND
150
ANNUAL BUDGET
SUMMARY
Hotel/Motel Fund
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 105,000 76,959 82,500
6700 Capital Outlay 25,000 0 52,000
Total $130,000 $76,959 $134,500
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
151
ANNUAL BUDGET
FUND:Hotel/Motel Fund FISCAL YEAR: 2022-2023
DEPARTMENT:Hotel/Motel -23-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Telephone 6331 $800 $600 $0
Insurance-General 6341 2,800 3,174 3,500
Electricity 6348 7,000 4,518 7,000
Payment to Chamber & Historical Soc. 6389 85,000 64,734 72,000
Contractual Services 6393 9,400 3,933 0
Total 105,000 76,959 82,500
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 25,000 0 52,000
Total 25,000 0 52,000
TOTALS $130,000 $76,959 $134,500
CITY OF NEDERLAND
152
ANNUAL BUDGET
FIRE DEPARTMENT SPECIAL
FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
Accounts for donations to the Fire Department for special projects, rescue team equipment
and training, as well as public safety grants.
FIRE DEPARTMENT SPECIAL FUND
153
ANNUAL BUDGET
FIRE DEPARTMENT SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
FUND BALANCE - October 1 $75,361 $75,361 $75,361
REVENUES
State Grant Funds 0 598 0
Rescue Team Donations 10,000 12,500 10,000
Donations 15,000 17,500 15,000
TOTAL REVENUES 25,000 30,598 25,000
EXPENDITURES
Materials & Supplies 13,000 38,011 13,000
Contractual Services 12,000 7,229 12,000
Capital Outlay 0 0 0
TOTAL EXPENDITURES 25,000 45,240 25,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (14,642)0
FUND BALANCE - SEPTEMBER 30 $75,361 $60,719 $75,361
CITY OF NEDERLAND
154
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 19,971 5,000
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 0 0
Total $5,000 $19,971 $5,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
155
ANNUAL BUDGET
FUND:Fire Dept. Special Fund FISCAL YEAR: 2022-2023
DEPARTMENT:Fire - 24-22-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $5,000 $19,971 $5,000
Total 5,000 19,971 5,000
TOTALS $5,000 $19,971 $5,000
CITY OF NEDERLAND
156
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire - TCLEOSE
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 5,000 829 5,000
6700 Capital Outlay 0 0 0
Total $5,000 $829 $5,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
157
ANNUAL BUDGET
FUND:Fire Dept. Special Fund FISCAL YEAR: 2022-2023
DEPARTMENT:Fire - TCLEOSE 24-22-05
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Training & Travel 6333 $5,000 $829 $5,000
Total 5,000 829 5,000
TOTALS $5,000 $829 $5,000
CITY OF NEDERLAND
158
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire - Rescue Team
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 8,000 18,040 8,000
6300 Contractual Services 7,000 6,400 7,000
6700 Capital Outlay 0 0 0
Total $15,000 $24,440 $15,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
159
ANNUAL BUDGET
FUND:Fire Dept. Special Fund FISCAL YEAR: 2022-2023
DEPARTMENT:Fire - Rescue Team 24-22-06
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $8,000 $18,040 $8,000
Total 8,000 18,040 8,000
CONTRACTUAL SERVICES
Training & Travel 6333 7,000 6,400 7,000
Total 7,000 6,400 7,000
TOTALS $15,000 $24,440 $15,000
CITY OF NEDERLAND
160
ANNUAL BUDGET
PARKS & RECREATION
SPECIAL FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
PARKS & RECREATION SPECIAL FUND
Parks & Recreation Special Fund was established to account for monies restricted for parks
and recreation facilities. Funding is provided by donations and special tournaments.
161
ANNUAL BUDGET
PARKS & RECREATION SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
FUND BALANCE - October 1 $462,486 $462,486 $317,486
REVENUES
Pool & Recreation Bldg. Fees 0 5 0
Donations - 4th of July 5,000 24,274 25,000
Donations - Christmas on the Ave.5,000 1,450 5,000
Transfer In 915,000 457,500 100,000
TOTAL REVENUES 925,000 483,229 130,000
EXPENDITURES
Materials & Supplies 10,000 2,017 5,000
Contractual Services 25,000 45,623 39,000
Capital Outlay 1,035,000 266,601 86,000
TOTAL EXPENDITURES 1,070,000 314,241 130,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (145,000) 168,988 0
FUND BALANCE - Sept. 30 $317,486 $631,474 $317,486
CITY OF NEDERLAND
162
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Parks & Recreation
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 945,000 264,097 61,000
Total $945,000 $264,097 $61,000
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
163
ANNUAL BUDGET
Parks & Recr. Special Fd. FISCAL YEAR: 2022-2023
DEPARTMENT:Parks & Recr.-25-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 945,000 264,097 61,000
Total 945,000 264,097 61,000
TOTALS $945,000 $264,097 $61,000
CITY OF NEDERLAND
164
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Christmas Activities
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 2,017 5,000
6300 Contractual Services 5,000 6,859 4,000
6700 Capital Outlay 0 0 0
Total $10,000 $8,876 $9,000
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
165
ANNUAL BUDGET
Parks & Recr. Special Fd. FISCAL YEAR: 2022-2023
DEPARTMENT:Christmas Activities 25-51-02
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $5,000 $2,017 $5,000
Total 5,000 2,017 5,000
CONTRACTUAL SERVICES
Advertising/Publication 6337 0 25 0
Contractual Services 6393 5,000 6,834 4,000
Total 5,000 6,859 4,000
TOTALS $10,000 $8,876 $9,000
CITY OF NEDERLAND
166
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Aquatics
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 90,000 2,504 25,000
Total $90,000 $2,504 $25,000
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
167
ANNUAL BUDGET
Parks & Recr. Special Fd. FISCAL YEAR: 2022-2023
DEPARTMENT:Aquatics 25-51-03
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 $90,000 $2,504 $25,000
Total 90,000 2,504 25,000
TOTALS $90,000 $2,504 $25,000
CITY OF NEDERLAND
168
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Fourth of July
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 0 0
6300 Contractual Services 20,000 38,764 35,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 0 0 0
Total $25,000 $38,764 $35,000
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
169
ANNUAL BUDGET
Parks & Recr. Special Fd. FISCAL YEAR: 2022-2023
DEPARTMENT:Fourth of July -25-51-04
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 $5,000 $0 $0
Total 5,000 0 0
CONTRACTUAL SERVICES
Advertising/Publication 6337 0 1,990 0
Contractual Services 6393 20,000 36,774 35,000
Total 20,000 38,764 35,000
TOTALS $25,000 $38,764 $35,000
CITY OF NEDERLAND
170
ANNUAL BUDGET
MCML DISPATCH FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
MID COUNTY MUNICIPAL LEAGUE
CENTRAL DISPATCH & INFORMATION TECHNOLOGY
The Mid County Municipal League Central Dispatch is responsible for the dispatch of Fire,
Police, and other emergency responders for the cities of Nederland, Groves, and Port
Neches. This department is under the direction of the Chief of Police. Funding is provided
by yearly contributions from the three municipalities based upon their respective
populations. In fiscal year 2008-2009, the MCML entered into a cost-sharing proposal for
information technology services. This department provides technology support for the
cities of Nederland, Groves, and Port Neches.
171
ANNUAL BUDGET
MID-COUNTY MUNICIPAL LEAGUE
CENTRAL DISPATCH FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
FUND BALANCE - October 1 $1,352,220 $1,352,220 $1,344,390
REVENUES
City of Groves 557,587 418,190 584,214
City of Port Neches 492,665 369,751 514,708
City of Nederland 586,931 440,198 615,631
Interest Income 0 763 1,180
TOTAL REVENUES 1,637,183 1,228,902 1,715,733
EXPENDITURES
Personnel Services 1,156,739 869,041 1,218,189
Materials & Supplies 14,550 9,455 14,550
Contractual Services 473,724 312,774 482,994
Capital Outlay 0 0 0
TOTAL EXPENDITURES 1,645,013 1,191,270 1,715,733
EXCESS (DEFICIT) OF REVENUES
OVER EXPENSES (7,830)37,632 0
FUND BALANCE - Sept. 30 $1,344,390 $1,389,852 $1,344,390
CITY OF NEDERLAND
172
ANNUAL BUDGET
SUMMARY
MCML
Information Technology
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $251,739 $184,669 $262,984
6200 Materials & Supplies 7,000 7,256 7,000
6300 Contractual Services 397,874 270,392 398,144
6700 Capital Outlay 0 0 0
Total $656,613 $462,317 $668,128
Schedule of Personnel Number of Number of
Pay Grade Positions
Information Technology Manager 122 1
Computer Support Specialist 112 1
Total 2
CITY OF NEDERLAND
173
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2022-2023
DEPARTMENT:Information Technology 70-17-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $185,224 $137,445 $193,614
Overtime 6111 3,000 811 3,000
Longevity 6113 960 704 1,056
Group Insurance 6121 33,339 24,099 35,242
TMRS 6124 14,151 11,085 14,346
Social Security 6126 14,473 10,025 15,122
Worker's Compensation 6128 592 500 604
Total 251,739 184,669 262,984
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 7,000 7,256 7,000
Total 7,000 7,256 7,000
CONTRACTUAL SERVICES
Computer System 6315 279,950 201,792 279,950
Telephone 6331 2,000 2,827 2,000
Training & Travel 6333 12,500 9,455 12,500
Insurance-General 6341 2,730 2,726 3,000
Insurance Motor Equipment 6343 950 870 950
Electricity 6348 0 1,681 3,500
Vehicle & Equipment R & M 6355 2,500 0 2,500
CITY OF NEDERLAND
174
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2022-2023
DEPARTMENT:Information Technology 70-17-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Dues & Memberships 6377 800 936 800
Contractual Services 6393 96,444 50,105 92,944
Total 397,874 270,392 398,144
TOTALS $656,613 $462,317 $668,128
CITY OF NEDERLAND
175
ANNUAL BUDGET
SUMMARY
MCML
Central Dispatch
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
6100 Personnel Services $905,000 $684,372 $955,205
6200 Materials & Supplies 7,550 2,199 7,550
6300 Contractual Services 75,850 42,382 84,850
6700 Capital Outlay 0 0 0
Total $988,400 $728,953 $1,047,605
Schedule of Personnel Number of Number of
Pay Grade Positions
Telecommunications Supervisor 115 1
Telecommunications Operator 108 10
Total 11
CITY OF NEDERLAND
176
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2022-2023
DEPARTMENT:Central Dispatch - 70-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
PERSONNEL SERVICES
Salaries & Wages 6110 $624,308 $457,284 $656,843
Overtime 6111 56,000 59,881 56,000
Longevity 6113 3,744 2,600 4,272
Educational Certification 6116 3,960 2,851 6,810
Group Insurance 6121 111,606 80,699 122,007
TMRS 6124 51,463 41,578 52,539
Social Security 6126 52,633 38,393 55,380
Worker's Compensation 6128 1,286 1,086 1,354
Total 905,000 684,372 955,205
MATERIALS & SUPPLIES
General Office Supplies 6210 5,500 1,525 5,500
Miscellaneous Supplies 6220 1,000 204 1,000
Foods 6236 500 470 500
Supplies/Minor Tools & Equipment 6265 550 0 550
Total 7,550 2,199 7,550
CONTRACTUAL SERVICES
Computer System 6315 1,500 84 1,500
Telephone 6331 5,000 2,778 5,000
Training & Travel 6333 1,000 70 2,500
Insurance-General 6341 20,000 19,942 22,000
Electricity 6348 4,500 2,530 5,000
Bldg/Structure Improvements 6350 500 0 500
CITY OF NEDERLAND
177
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2022-2023
DEPARTMENT:Central Dispatch - 70-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
CONTRACTUAL SERVICES
Fixed Plant & Equipment R & M 6351 600 560 600
Vehicle & Equipment R & M 6355 4,000 1,600 4,000
Rental Equipment 6366 23,800 13,869 23,800
Janitorial Services 6380 950 630 950
Contractual Services 6393 14,000 319 14,000
Contingency 6406 0 0 5,000
Total 75,850 42,382 84,850
TOTALS $988,400 $728,953 $1,047,605
CITY OF NEDERLAND
178
ANNUAL BUDGET
DEBT SCHEDULES
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
DEBT SERVICE FUND
The Debt Service Fund is established by ordinances authorizing the issuance of bonds and
providing for the payment of bond principal and interest as they come due. An ad valorem
(property) tax rate and tax levy is required to be computed and levied which will be
sufficient to produce the money to satisfy annual debt service requirements. In addition,
some debt issues are funded by Water & Sewer revenues.
179
ANNUAL BUDGET
DEBT SERVICE FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2022-2023
Budget Actual As Adopted
2021-2022 Of June 2022 2022-2023
FUND BALANCE - October 1 $146,718 $146,718 $146,718
REVENUES
Current Taxes 1,961,273 1,940,258 1,970,260
Delinquent Taxes 36,000 19,753 28,000
Taxes Penalty & Interest 25,000 21,148 25,000
Interest Income 0 355 300
Transfer In 964,438 482,219 965,738
TOTAL REVENUES 2,986,711 2,463,733 2,989,298
EXPENDITURES
Interest 788,911 394,455 706,498
Principal 2,195,000 0 2,280,000
Agent's Fees 2,800 1,000 2,800
TOTAL EXPENDITURES 2,986,711 395,455 2,989,298
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 2,068,278 0
FUND BALANCE - Sept. 30 $146,718 $2,214,996 $146,718
CITY OF NEDERLAND
180
ANNUAL BUDGET
SUMMARY
Debt Service Fund
CATEGORY BUDGET ACTUAL AS
2021-2022 OF JUNE 2022
ADOPTED
2022-2023
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 2,986,711 382,513 2,986,711
Total $2,986,711 $382,513 $2,986,711
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
181
ANNUAL BUDGET
FUND:Debt Service Fund FISCAL YEAR: 2022-2023
DEPARTMENT:Debt Service - 40-70-00
BUDGET ACTUAL AS
CATEGORY CODE 2021-2022 OF JUNE 2022
ADOPTED
2022-2023
DEBT SERVICE
Interest 6800 $788,911 $381,640 $788,911
Principal 6801 2,195,000 0 2,195,000
Agent's Fees 6802 2,800 873 2,800
Total 2,986,711 382,513 2,986,711
TOTALS $2,986,711 $382,513 $2,986,711
CITY OF NEDERLAND
182
ANNUAL BUDGET
SUPPLEMENTAL INFORMATION
CITY OF NEDERLAND
ANNUAL BUDGET
DEBT SCHEDULES
CITY OF NEDERLAND
CITY OF NEDERLAND
SUMMARY OF TOTAL BONDED INDEBTEDNESS
BUDGET FISCAL YEAR 2022-2023
ORIGINAL PRIOR BALANCE FY 2023 BALANCE
ISSUE/SERIES MATURITY ISSUE MATURITY 10/1/2022 PRINCIPAL 9/30/2023
Gen. Oblig. Ref. Bonds 2013 2023 3,520,000 2,855,000 665,000 665,000 0
Tax & Revenue COs 2013 2033 2,600,000 920,000 1,680,000 125,000 1,555,000
Tax & Revenue COs 2017 2027 4,975,000 1,825,000 3,150,000 580,000 2,570,000
Tax & Revenue COs 2018 2038 9,695,000 1,435,000 8,260,000 395,000 7,865,000
Gen. Oblig. Ref. Bonds 2020 2031 2,410,000 340,000 2,070,000 180,000 1,890,000
Tax Notes 2020 2025 1,040,000 630,000 410,000 135,000 275,000
Comb Tax & Revenue COs 2021 2036 4,170,000 190,000 3,980,000 200,000 3,780,000
TOTALS $28,410,000 $8,195,000 $20,215,000 $2,280,000 $17,935,000
SCHEDULE OF DEBT REQUIREMENTS TO MATURITY
FY OUTSTANDING PRINCIPAL INTEREST TOTAL
2023 20,215,000 2,280,000 706,497 2,986,497
2024 17,935,000 1,720,000 620,521 2,340,521
2025 16,215,000 1,785,000 558,833 2,343,833
2026 14,430,000 1,710,000 495,325 2,205,325
2027 12,720,000 1,780,000 424,775 2,204,775
2028 10,940,000 1,145,000 362,675 1,507,675
2029 9,795,000 1,180,000 325,675 1,505,675
2030 8,615,000 1,225,000 280,338 1,505,338
2031 7,390,000 1,275,000 231,975 1,506,975
2032 6,115,000 1,025,000 187,600 1,212,600
2033 5,090,000 1,055,000 157,181 1,212,181
2034 4,035,000 890,000 125,400 1,015,400
2035 3,145,000 915,000 100,250 1,015,250
2036 2,230,000 940,000 73,100 1,013,100
2037 1,290,000 635,000 45,150 680,150
2038 655,000 655,000 22,925 677,925
TOTAL $20,215,000 $4,718,220 $24,933,220
ANNUAL BUDGET
CITY OF NEDERLAND
183
CITY OF NEDERLAND
CHRONOLOGICAL STATEMENT OF DEBT REQUIREMENTS
BUDGET FISCAL YEAR 2022-2023
ISSUE SERIES PRINCIPAL INTEREST TOTAL
3/1/2023
General Obligation Refunding Bonds 2013 0.00 11,637.50 11,637.50
Tax & Revenue Certificates of Oblig. 2013 0.00 35,312.50 35,312.50
Tax & Revenue Certificates of Oblig. 2017 0.00 63,000.00 63,000.00
Tax & Revenue Certificates of Oblig. 2018 0.00 143,218.75 143,218.75
General Obligation Refunding Bonds 2020 0.00 51,750.00 51,750.00
Tax Notes 2020 0.00 2,583.00 2,583.00
Combination Tax & Revenue Cert of Oblig 2021 0.00 45,746.88 45,746.88
0.00 353,248.63 353,248.63
9/1/2023
General Obligation Refunding Bonds 2013 665,000.00 11,637.50 676,637.50
Tax & Revenue Certificates of Oblig. 2013 125,000.00 35,312.50 160,312.50
Tax & Revenue Certificates of Oblig. 2017 580,000.00 63,000.00 643,000.00
Tax & Revenue Certificates of Oblig. 2018 395,000.00 143,218.75 538,218.75
General Obligation Refunding Bonds 2020 180,000.00 51,750.00 231,750.00
Tax Notes 2020 135,000.00 2,583.00 137,583.00
Combination Tax & Revenue Cert of Oblig 2021 200,000.00 45,746.88 245,746.88
2,280,000.00 353,248.63 2,633,248.63
Total Debt Service Requirement $2,280,000.00 $706,497.26 $2,986,497.26
ANNUAL BUDGET
CITY OF NEDERLAND
184
CITY OF NEDERLAND
RECAP OF REVENUE AND TAX OBLIGATION BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
ANNUAL BUDGET
2022-23 2,280,000.00 353,248.63 353,248.63 2,986,497.26 17,935,000.00
2023-24 1,720,000.00 310,260.63 310,260.63 2,340,521.26 16,215,000.00
2024-25 1,785,000.00 279,416.38 279,416.38 2,343,832.76 14,430,000.00
2025-26 1,710,000.00 247,662.50 247,662.50 2,205,325.00 12,720,000.00
2026-27 1,780,000.00 212,387.50 212,387.50 2,204,775.00 10,940,000.00
2027-28 1,145,000.00 181,337.50 181,337.50 1,507,675.00 9,795,000.00
2028-29 1,180,000.00 162,837.50 162,837.50 1,505,675.00 8,615,000.00
2029-30 1,225,000.00 140,168.75 140,168.75 1,505,337.50 7,390,000.00
2030-31 1,275,000.00 115,987.50 115,987.50 1,506,975.00 6,115,000.00
2031-32 1,025,000.00 93,800.00 93,800.00 1,212,600.00 5,090,000.00
2032-33 1,055,000.00 78,590.63 78,590.63 1,212,181.26 4,035,000.00
2033-34 890,000.00 62,700.00 62,700.00 1,015,400.00 3,145,000.00
2034-35 915,000.00 50,125.00 50,125.00 1,015,250.00 2,230,000.00
2035-36 940,000.00 36,550.00 36,550.00 1,013,100.00 1,290,000.00
2036-37 635,000.00 22,575.00 22,575.00 680,150.00 655,000.00
2037-38 655,000.00 11,462.50 11,462.50 677,925.00 0.00
CITY OF NEDERLAND
185
CITY OF NEDERLAND
RECAP OF TAX OBLIGATION BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
2022-23 1,705,000.00 158,279.88 158,279.88 2,021,559.76 8,180,000.00
2023-24 1,120,000.00 127,691.88 127,691.88 1,375,383.76 7,060,000.00
2024-25 1,160,000.00 109,797.63 109,797.63 1,379,595.26 5,900,000.00
2025-26 1,055,000.00 91,543.75 91,543.75 1,238,087.50 4,845,000.00
2026-27 1,095,000.00 70,443.75 70,443.75 1,235,887.50 3,750,000.00
2027-28 425,000.00 51,918.75 51,918.75 528,837.50 3,325,000.00
2028-29 435,000.00 46,668.75 46,668.75 528,337.50 2,890,000.00
2029-30 455,000.00 37,775.00 37,775.00 530,550.00 2,435,000.00
2030-31 470,000.00 28,468.75 28,468.75 526,937.50 1,965,000.00
2031-32 490,000.00 21,856.25 21,856.25 533,712.50 1,475,000.00
2032-33 500,000.00 15,675.00 15,675.00 531,350.00 975,000.00
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
186
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2022-23 665,000.00 11,637.50 11,637.50 688,275.00 0.00
`
ANNUAL BUDGET
CITY OF NEDERLAND
GENERAL OBLIGATION REFUNDING BONDS
SERIES 2013
CITY OF NEDERLAND
187
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2022-23 125,000.00 35,312.50 35,312.50 195,625.00 1,555,000.00
2023-24 130,000.00 32,812.50 32,812.50 195,625.00 1,425,000.00
2024-25 135,000.00 30,212.50 30,212.50 195,425.00 1,290,000.00
2025-26 140,000.00 27,512.50 27,512.50 195,025.00 1,150,000.00
2026-27 145,000.00 24,712.50 24,712.50 194,425.00 1,005,000.00
2027-28 150,000.00 21,812.50 21,812.50 193,625.00 855,000.00
2028-29 155,000.00 18,625.00 18,625.00 192,250.00 700,000.00
2029-30 165,000.00 15,331.25 15,331.25 195,662.50 535,000.00
2030-31 170,000.00 11,825.00 11,825.00 193,650.00 365,000.00
2031-32 180,000.00 8,212.50 8,212.50 196,425.00 185,000.00
2032-33 185,000.00 4,162.50 4,162.50 193,325.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
TAX & REVENUE CERTIFICATES OF OBLIGATION
SERIES 2013
CITY OF NEDERLAND
188
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
2022-23 580,000.00 63,000.00 63,000.00 706,000.00 2,570,000.00
2023-24 605,000.00 51,400.00 51,400.00 707,800.00 1,965,000.00
2024-25 630,000.00 39,300.00 39,300.00 708,600.00 1,335,000.00
2025-26 655,000.00 26,700.00 26,700.00 708,400.00 680,000.00
2026-27 680,000.00 13,600.00 13,600.00 707,200.00 0.00
CITY OF NEDERLAND
189
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2022-23 135,000.00 2,583.00 2,583.00 140,166.00 275,000.00
2023-24 135,000.00 1,732.50 1,732.50 138,465.00 140,000.00
2024-25 140,000.00 882.00 882.00 141,764.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
TAX NOTES
SERIES 2020
CITY OF NEDERLAND
190
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2022-23 200,000.00 45,746.88 45,746.88 291,493.76 3,780,000.00
2023-24 250,000.00 41,746.88 41,746.88 333,493.76 3,530,000.00
2024-25 255,000.00 39,403.13 39,403.13 333,806.26 3,275,000.00
2025-26 260,000.00 37,331.25 37,331.25 334,662.50 3,015,000.00
2026-27 270,000.00 32,131.25 32,131.25 334,262.50 2,745,000.00
2027-28 275,000.00 30,106.25 30,106.25 335,212.50 2,470,000.00
2028-29 280,000.00 28,043.75 28,043.75 336,087.50 2,190,000.00
2029-30 290,000.00 22,443.75 22,443.75 334,887.50 1,900,000.00
2030-31 300,000.00 16,643.75 16,643.75 333,287.50 1,600,000.00
2031-32 310,000.00 13,643.75 13,643.75 337,287.50 1,290,000.00
2032-33 315,000.00 11,512.50 11,512.50 338,025.00 975,000.00
2033-34 320,000.00 9,150.00 9,150.00 338,300.00 655,000.00
2034-35 325,000.00 6,550.00 6,550.00 338,100.00 330,000.00
2035-36 330,000.00 3,300.00 3,300.00 336,600.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
COMBINATION TAX AND REVENUE CERTIFICATES OF OBLIGATION
SERIES 2021
CITY OF NEDERLAND
191
CITY OF NEDERLAND
RECAP OF WATER & SEWER REVENUE BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
2022-23 575,000.00 194,968.75 194,968.75 964,937.50 9,755,000.00
2023-24 600,000.00 182,568.75 182,568.75 965,137.50 9,155,000.00
2024-25 625,000.00 169,618.75 169,618.75 964,237.50 8,530,000.00
2025-26 655,000.00 156,118.75 156,118.75 967,237.50 7,875,000.00
2026-27 685,000.00 141,943.75 141,943.75 968,887.50 7,190,000.00
2027-28 720,000.00 129,418.75 129,418.75 978,837.50 6,470,000.00
2028-29 745,000.00 116,168.75 116,168.75 977,337.50 5,725,000.00
2029-30 770,000.00 102,393.75 102,393.75 974,787.50 4,955,000.00
2030-31 805,000.00 87,518.75 87,518.75 980,037.50 4,150,000.00
2031-32 535,000.00 71,943.75 71,943.75 678,887.50 3,615,000.00
2032-33 555,000.00 62,915.63 62,915.63 680,831.26 3,060,000.00
2033-34 570,000.00 53,550.00 53,550.00 677,100.00 2,490,000.00
2034-35 590,000.00 43,575.00 43,575.00 677,150.00 1,900,000.00
2035-36 610,000.00 33,250.00 33,250.00 676,500.00 1,290,000.00
2036-37 635,000.00 22,575.00 22,575.00 680,150.00 655,000.00
2037-38 655,000.00 11,462.50 11,462.50 677,925.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
192
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2022-23 395,000.00 143,218.75 143,218.75 681,437.50 7,865,000.00
2023-24 410,000.00 135,318.75 135,318.75 680,637.50 7,455,000.00
2024-25 425,000.00 127,118.75 127,118.75 679,237.50 7,030,000.00
2025-26 440,000.00 118,618.75 118,618.75 677,237.50 6,590,000.00
2026-27 460,000.00 109,818.75 109,818.75 679,637.50 6,130,000.00
2027-28 475,000.00 102,918.75 102,918.75 680,837.50 5,655,000.00
2028-29 485,000.00 95,793.75 95,793.75 676,587.50 5,170,000.00
2029-30 500,000.00 88,518.75 88,518.75 677,037.50 4,670,000.00
2030-31 520,000.00 80,393.75 80,393.75 680,787.50 4,150,000.00
2031-32 535,000.00 71,943.75 71,943.75 678,887.50 3,615,000.00
2032-33 555,000.00 62,915.63 62,915.63 680,831.26 3,060,000.00
2033-34 570,000.00 53,550.00 53,550.00 677,100.00 2,490,000.00
2034-35 590,000.00 43,575.00 43,575.00 677,150.00 1,900,000.00
2035-36 610,000.00 33,250.00 33,250.00 676,500.00 1,290,000.00
2036-37 635,000.00 22,575.00 22,575.00 680,150.00 655,000.00
2037-38 655,000.00 11,462.50 11,462.50 677,925.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
TAX & REVENUE CERTIFICATES OF OBLIGATION
SERIES 2018
CITY OF NEDERLAND
193
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2022-23 180,000.00 51,750.00 51,750.00 283,500.00 1,890,000.00
2023-24 190,000.00 47,250.00 47,250.00 284,500.00 1,700,000.00
2024-25 200,000.00 42,500.00 42,500.00 285,000.00 1,500,000.00
2025-26 215,000.00 37,500.00 37,500.00 290,000.00 1,285,000.00
2026-27 225,000.00 32,125.00 32,125.00 289,250.00 1,060,000.00
2027-28 245,000.00 26,500.00 26,500.00 298,000.00 815,000.00
2028-29 260,000.00 20,375.00 20,375.00 300,750.00 555,000.00
2029-30 270,000.00 13,875.00 13,875.00 297,750.00 285,000.00
2030-31 285,000.00 7,125.00 7,125.00 299,250.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
GENERAL OBLIGATION REFUNDING
SERIES 2020
CITY OF NEDERLAND
194
ANNUAL BUDGET
SUMMARY OF CAPITAL
EXPENDITURES
CITY OF NEDERLAND
ANNUAL BUDGET
CAPITAL OUTLAY
BY FUND AND DEPARTMENT
FISCAL YEAR 2022-2023
ACCOUNT
FUND/DEPARTMENT DESCRIPTION NUMBER AMOUNT
General Fund:
Police Department Portable Radios (2) 6747 $11,000
Street Department Street Improvements 6730 $275,000
Parks & Recreation Disc Golf 6720 $10,000
Library LED Lights 6720 $50,000
Street Improvement Fund Street Improvements 6730 $802,500
Water & Sewer Fund:
Wastewater Treatment Plant WWT Plant Equipment 6740 $10,000
Equipment Replacement Fund-General:
Police Department Chevy Tahoe SUVs (2)6742 $105,535
Fire Department Battery Operated Jaws of Life 6744 $32,465
Street Department Ford F150 Pickup Truck 6742 $50,000
Equipment Replacement Fund - Water & Sewer
Billing & Collections Belt Clip Transceiver 6744 $5,000
Billing & Collections Mobile Data Collector 6744 $8,000
Equipment Replacement Fund - Solid Waste
Solid Waste Garbage Truck 6742 $402,000
Library Special Fund Security Cameras 6743 $24,000
Hotel/Motel Fund
Windmill Windmill Porch 6720 $47,000
Tex Ritter Park Landscaping 6720 $5,000
Parks & Recreation Special Fund
Parks & Recreation Tennis Court and Parking Lot 6720 $61,000
Parks & Recreation Pool Deck and Pool Slide Fence 6720 $25,000
TOTAL CAPITAL OUTLAY FOR FISCAL YEAR 2022-2023 $1,923,500
CITY OF NEDERLAND
195
ANNUAL BUDGET
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CITY OF NEDERLAND
196
ANNUAL BUDGET
GLOSSARY OF TERMS
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
APPROPRIATION: An authorization made by the City Council which permits officials to incur obligations
against and to make expenditures of governmental resources. Appropriations are usually made for fixed
amounts and are typically granted for a one year period.
ASSESSED VALUATION: The estimated value placed upon real and personal property by the Chief
Appraiser of the Appraisal District as the basis for levying property taxes.
ASSETS: Property owned by the City for which a monetary value has been established.
BASIS OF ACCOUNTING: The basis of accounting is accrual for all Enterprise Funds. The modified
accrual basis is used for the General Fund and Special Revenue Funds.
BOND: A certificate of debt issued by an entity, guaranteeing payment of the original investment, plus interest,
by a specified future date. Bonds are typically used for long-term debt to pay for specific capital expenditures.
BUDGET: An annual plan of financial operation embodying an estimate of proposed expenditures and the
estimated means of financing them. The approved budget is authorized by ordinance and thus specifies the
legal spending limits for the fiscal year.
CAPITAL OUTLAY: Expenditures for the acquisition of fixed assets which by definition have a useful life of
more than one year. Included in this category is the cost of land, buildings, permanent improvements,
machinery, large tools, rolling and stationary equipment.
CONTINGENCY: A budgetary reserve set aside for emergencies or unforeseen expenditures.
ENTERPRISE FUNDS: Funds used to account for the acquisition, operation and maintenance of
governmental facilities and services which are entirely or predominately self-supported by user charges. The
funds are operated in a manner similar to comparable private enterprises.
EXPENDITURE: The payment of cash on the transfer of property or services for the purpose of acquiring an
asset, service, or settling a loss.
EXPENSE: Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or
other charges.
FISCAL YEAR: The twelve month period beginning October 1st and ending the following September 30th.
FUND: A set of interrelated accounts which record revenues and expenditures associated with a specific
purpose.
197
ANNUAL BUDGET
CITY OF NEDERLAND
GENERAL OBLIGATION (G. O.) BONDS: Bonds that finance a variety of public projects such as streets,
buildings, and improvements; the repayment of these bonds is usually made from property taxes.
OPERATING BUDGET: The portion of the budget that pertains to daily operations that provide basic
governmental services. The operating budget contains appropriations for salaries and benefits, maintenance,
and contractual services.
RESOURCES: Total dollars available for appropriation including estimated revenues, fund transfers, and
beginning fund balances.
REVENUE: Generally refers to income received by the City from taxes, fees, grants, interest on investments,
and other related sources.
REVENUE BOND: A type of bond backed only by the revenues from a specific enterprise or project.
SALARIES AND BENEFITS: Costs related to compensating employees, including salaries, wages,
insurance, payroll taxes and retirement contributions.
SPECIAL REVENUE FUNDS: Funds which account for revenues from revenue sources which by law are
designated to finance particular functions or activities of government and which, therefore, cannot be diverted
to other uses.
OPERATING EXPENSES: Operational expenses related to cost of goods, maintenance agreements,
professional or technical services and other outside organizations.
TAX LEVY: The total amount to be raised by general property taxes for operating and debt service purposes.
TAX RATE: the amount of tax levied for each $100 of assessed valuations.
198
ANNUAL BUDGET
OBJECT CLASSIFICATIONS
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
OBJECT CLASSIFICATION
OBJECT
NUMBER DESCRIPTION
PERSONNEL COST
6110 SALARIES
Regular full time and part-time employees
6111 OVERTIME
Payment for time worked in excess of 40 hours/week and holidays
6113 LONGEVITY
Benefit based on the number of years of service
6115 EXTRA HELP
Temporary part-time positions
6116 EDUCATIONAL CERTIFICATION
Incentive pay for advanced skill and state license
6121 GROUP INSURANCE
Insurance benefit paid by the City
6124 TMRS
City's contribution to the Employees' pension plan
6126 SOCIAL SECURITY
City's contribution to FICA
6128 WORKER'S COMPENSATION
City's contribution to Worker's Comp. Insurance System
MATERIALS AND SUPPLIES
6210 GENERAL OFFICE SUPPLIES
Account used for cost of office supplies, copy supplies, minor computer parts, and data
processing supplies
6212 BOOKS & PUBLICATIONS
Account used for purchase of books
6220 MISCELLANEOUS SUPPLIES
Account used for supplies such as medical, janitorial, animal shelter, election, laundry, etc.
6222 MOTOR VEHICLE FUEL
Account used for cost of gasoline, diesel, etc.
6231 WEARING APPAREL
Account used for cost of uniforms, raincoats, gas masks, etc.
6236 FOODS
Account used for cost of food, coffee, etc.
6240 SIGNS, SIGNALS & MARKERS
Account used for cost of traffic signs, signal system, etc.
199
ANNUAL BUDGET
CITY OF NEDERLAND
6242 GARBAGE BAGS
Account used for cost of garbage bags
6243 SPECIAL PROGRAM SUPPLIES
Account used for cost of special program supplies such as Recreation Programs, Fire or
Police Programs, Summer Reading Program, Safety Program, Heritage Festival, Service
Awards, etc.
6246 STREET & BRIDGE SUPPLIES
Account used for cost of minor maintenance on streets & bridges
6247 WATER & SEWER MAINS
Account used to buy inventory supplies for water & sewer mains
6248 STORM SEWERS
Account used for cost to maintain existing storm sewers
6256 CHEMICALS & INSECTICIDES
Account used for chlorine, insect sprays, etc.
6258 MOTOR VEHICLE SUPPLIES
Account used for cost of minor vehicle parts, oil & grease, etc.
6264 GARBAGE CONTAINERS
Account used for cost of big bins for trash disposal
6265 SUPPLIES/MINOR TOOLS & EQUIPMENT
Account used for cost of minor maintenance supplies, electrical supplies, hoses, pumps, paint,
nails, welding supplies, etc.
6270 EQUIPMENT MAINTENANCE & REPAIR
Account used for cost of maintenance and repair of equipment
6274 SAFETY EQUIPMENT
Account used for cost of safety equipment
6275 WATER METER & BOXES
Account used for cost of, and repairs to, water meters & boxes
CONTRACTUAL SERVICES
6310 ENGINEERING
Account used for cost of outside professional engineering services rendered to the City
6311 AUDITING & ACCOUNTING
Account used for cost of outside professional services rendered to the City for year-end
auditing and special projects
6312 CONSULTANT SERVICES
Account used for cost of outside professional services rendered to the City for special projects
6313 LEGAL SERVICES
Account used for cost of outside professional services rendered to the City for legal advice
6314 MEDICAL SERVICES AND PRE-EMPLOYMENT
Account used for costs of pre-employment medical exams, drug screens, and routine
preventative medical costs
200
ANNUAL BUDGET
CITY OF NEDERLAND
6315 COMPUTER SYSTEM
Account used for costs of NT network; including remote connections and software
maintenance
6317 REIMBURSEMENT
Account used for pre-determined amount reimbursed to various departments & Council
members for expenses
6318 RECORDING FEES
Account used for cost of filing liens
6320 INSPECTION FEES
Account used for cost of outside professional services rendered to the City for inspection of
construction projects
6323 HEALTH INSPECTION FEES
Account used for cost of inspection services on water system
6324 LABORATORY TESTING
Account used for cost of testing soil and ground, water & sewer, and miscellaneous testing for
construction projects
6326 RETIREE INSURANCE
Account used for cost of providing insurance for retirees
6331 TELEPHONE
Account used for cost of local & long distance phone service
6332 POSTAGE & FREIGHT
Account used for cost of mailing & shipping
6333 TRAINING & TRAVEL
Account used for cost of schooling & training programs, and reimbursement of employee
expenses incurred while away from City on business
6337 ADVERTISING/PUBLICATION
Account used for cost of advertising & publishing legal notices
6338 PRINTING & BINDING
Account used for cost of printing the budget and forms
6341 INSURANCE GENERAL
Account used for cost of general liability, commercial auto, law enforcement insurance, etc.
6342 SURETY, FIDELITY BONDS
Account used for cost of bonding City Officials and Employees
6343 INSURANCE MOTOR EQUIPMENT
Account used for cost of bodily injury or property damage insurance on City owned or
operated vehicles
6347 UNEMPLOYMENT REIMBURSEMENT
Account used for cost of unemployment reimbursement to TEC
6348 ELECTRICITY
Account used for cost of electric bills incurred by the City
201
ANNUAL BUDGET
CITY OF NEDERLAND
6349 NATURAL GAS
Account used for cost of gas bills incurred by the City
6350 BLDG/STRUCTURE IMPROVEMENTS
Account used for cost of contractual repair & maintenance to City buildings
6351 FIXED PLANT & EQUIPMENT R & M
Account used for cost of contractual repair & maintenance of stationery equipment such as
pumps, compressors, etc.
6354 TRAFFIC LIGHTS
Account used for cost of signals
6355 VEHICLE & EQUIPMENT R & M
Account used for cost of contractual repair & maintenance of vehicles, office equipment,
radios, etc.
6357 STREET STRIPING
Account used for costs incurred in street striping
6359 STREETS / ALLEYS
Account used for cost of contractual repair & maintenance of streets and alleys
6363 SUBDIVISION REFUNDS
Account used to reimburse developers for cost of infrastructure
6365 STREET LIGHTS
Account used for cost of streetlights within the City
6366 RENTAL EQUIPMENT
Account used for rental cost of any equipment such as heavy equipment, copy machine,
postage machine, etc.
6368 UNIFORM RENTAL
Account used for cost of providing uniforms
6371 SENIOR CITIZEN CENTER
Account used to supplement the senior citizen program
6372 COURT COSTS, JURY FEES
Fees paid to jurors during court sessions & court costs
6373 JUDGEMENTS & DAMAGES
Account used for any costs incurred from lawsuits
6374 CITY JUDGE
Account used for fees paid to judges for court sessions
6377 DUES & MEMBERSHIPS
Account used for cost of annual association dues, etc.
6380 JANITORIAL SERVICES
Account used for cost of cleaning services
6384 PRISONER COST
Account used for costs incurred in housing prisoners
6389 PAYMENT TO CHAMBER & HISTORICAL SOCIETY
Account used for payments to the Chamber of Commerce and Nederland Historical Society
202
ANNUAL BUDGET
CITY OF NEDERLAND
6390 WASTE DISPOSAL
Account used for costs of solid waste disposal
6391 SUPPORT OF ANIMAL SHELTER
Account used for costs incurred by the animal shelter
6392 FEES FOR OFFICIATING
Account used for cost of officiating recreation programs
6393 CONTRACTUAL SERVICES
Account used for cost of miscellaneous contractual services
6397 GREEN WASTE DISPOSAL
Account used for cost of disposal of green waste
6400 SPECIAL PROGRAM CONTRACTUAL
Account used for contractual cost of special programs such as Recreation Programs, Fire or
Police Programs, Summer Reading Program, Heritage Festival, Safety Program, Service
Awards, etc.
6404 UNTREATED WATER
Account used for cost of untreated water from the Lower Neches Valley Authority (LNVA)
6406 CONTINGENCY
Funds for emergencies for unforeseen expenditures
CAPITAL OUTLAY
*** (TO BE CONSIDERED CAPITAL, THE ITEM MUST TOTAL $5,000 OR ABOVE)
6710 LAND IMPROVEMENTS
Account used for expenditures incurred in the acquisition of land, easements, and right-of-
way, and land improvements
6720 BLDGS, FIXTURES & GROUNDS
Account used for expenditures incurred in the acquisition, construction, or improvements of
buildings and grounds
6730 STREET IMPROVEMENTS
Account used for expenditures incurred in the construction and improvements of streets,
roadways and highways
6731 STORM SEWERS
Account used for expenditures incurred on storm sewers
6740 PLANT EQUIPMENT
Account used for cost of acquiring pumps, compressors, heating and cooling equipment, etc.
6742 MOTOR VEHICLES
Account used for cost of trucks, trailers, cars, etc.
6743 FURNITURE, FIXTURES, OFFICE EQUIPMENT
Account used for cost of desks, file cabinets, computers, etc.
6744 MISCELLANEOUS EQUIPMENT
Account used for cost of small equipment such as fire hoses, rods, volt meters, cameras,
mowers, jack hammers, drills, presses, power saws, etc.
203
ANNUAL BUDGET
CITY OF NEDERLAND
6745 HEAVY EQUIPMENT
Account used for cost of heavy equipment and machinery
6748 RECREATION EQUIPMENT
Account used for cost of recreation equipment such as swings, picnic tables, etc.
6749 FIRE HYDRANTS
Account used for cost of, and installation of, fire hydrants
6755 WATER DISTRIBUTION LINES
Account used for acquisition or installation of water transmission and distribution lines
6756 SEWER COLLECTION LINES
Account used for acquisition or installation of sewer transmission and distribution lines
6757 TANKS & TOWERS
Account used for the acquisition, construction or drilling of tanks and towers
6758 SEWER LIFT STATION
Account used for cost and construction of sewer lift stations and equipment
6760 WATER TAPS
Account used for installation of water taps to property owners for water usage
6761 SEWER TAPS
Account used for installation of sewer taps to property owners for sewer usage
204
ANNUAL BUDGET
PERSONNEL POSITIONS AND
WAGE SCALE
CITY OF NEDERLAND
ANNUAL BUDGET
List of Positions
Position Number of Pay Grade
City Manager 1 132
Director of Finance/Assistant City Manager 1 127
Chief of Police 1 127
Public Works Director 1 127
Fire Chief/Fire Marshal 1 126
Human Resources Director/Assistant to the City Manager 1 125
Information Technology Manager 1 122
Chief Building Official 1 121
Director of Library Services 1 120
City Clerk 1 117
Parks & Recreation Director 1 117
Water Operations Supervisor 1 115
Treatment Plant Supervisor 2 115
Street and City Shop Supervisor 1 115
Accounting Supervisor 1 115
Solid Waste/Animal Control Supervisor 1 115
Telecommunications Supervisor 1 115
Executive Secretary 1 114
Computer Support Specialist 1 112
Plant Operator 7 110
Heavy Equipment Operator 5 109
Equipment Mechanic 1 109
Court Administrator 1 108
Code Enforcement Officer 1 108
Telecommunications Operator 10 108
Animal Control Officer 1 107
Administrative Secretary 4 107
Sanitation Driver 7 106
Maintenance Worker 13 106
Departmental Clerk 4 106
Meter Reader 2 106
Recreation Assistant 1 105
CITY OF NEDERLAND
205
ANNUAL BUDGET
List of Positions
Position Number of Pay Grade
Library Assistant 3 105
Wastewater Plant Facility Worker 1 104
Assistant Police Chief 1 CB
Police Sergeant 6 CB
Police Officer 21 CB
Assistant Fire Chief 1 CB
Fire Captain 3 CB
Fire Fighter 12 CB
Total Positions Authorized 125
CITY OF NEDERLAND
206
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2022
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
100 23,795.20 24,502.40 26,000.00 27,601.60 29,224.00 30,971.20 32,448.00
Biweekly 915.20 942.40 1,000.00 1,061.60 1,124.00 1,191.20 1,248.00
Hourly 11.44 11.78 12.50 13.27 14.05 14.89 15.60
101 31,387.20 32,323.20 34,278.40 36,337.60 38,500.80 40,830.40 42,744.00
Biweekly 1,207.20 1,243.20 1,318.40 1,397.60 1,480.80 1,570.40 1,644.00
Hourly 15.09 15.54 16.48 17.47 18.51 19.63 20.55
102 32,968.00 33,966.40 35,984.00 38,147.20 40,414.40 42,827.20 44,907.20
Biweekly 1,268.00 1,306.40 1,384.00 1,467.20 1,554.40 1,647.20 1,727.20
Hourly 15.85 16.33 17.30 18.34 19.43 20.59 21.59
103 34,611.20 35,651.20 37,772.80 40,060.80 42,452.80 45,011.20 47,132.80
Biweekly 1,331.20 1,371.20 1,452.80 1,540.80 1,632.80 1,731.20 1,812.80
Hourly 16.64 17.14 18.16 19.26 20.41 21.64 22.66
104 36,379.20 37,460.80 39,686.40 42,078.40 44,595.20 47,236.80 49,462.40
Biweekly 1,399.20 1,440.80 1,526.40 1,618.40 1,715.20 1,816.80 1,902.40
Hourly 17.49 18.01 19.08 20.23 21.44 22.71 23.78
105 38,168.00 39,312.00 41,641.60 44,179.20 46,820.80 49,608.00 52,000.00
Biweekly 1,468.00 1,512.00 1,601.60 1,699.20 1,800.80 1,908.00 2,000.00
Hourly 18.35 18.90 20.02 21.24 22.51 23.85 25.00
106 40,060.80 41,267.20 43,721.60 46,363.20 49,150.40 52,104.00 54,558.40
Biweekly 1,540.80 1,587.20 1,681.60 1,783.20 1,890.40 2,004.00 2,098.40
Hourly 19.26 19.84 21.02 22.29 23.63 25.05 26.23
ANNUAL BUDGET
CITY OF NEDERLAND
207
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2022
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
107 42,099.20 43,368.00 45,926.40 48,713.60 51,584.00 54,766.40 57,304.00
Biweekly 1,619.20 1,668.00 1,766.40 1,873.60 1,984.00 2,106.40 2,204.00
Hourly 20.24 20.85 22.08 23.42 24.80 26.33 27.55
108 44,200.00 45,531.20 48,214.40 51,168.00 54,204.80 57,449.60 60,132.80
Biweekly 1,700.00 1,751.20 1,854.40 1,968.00 2,084.80 2,209.60 2,312.80
Hourly 21.25 21.89 23.18 24.60 26.06 27.62 28.91
109 46,425.60 47,819.20 50,606.40 53,684.80 56,867.20 60,257.60 63,211.20
Biweekly 1,785.60 1,839.20 1,946.40 2,064.80 2,187.20 2,317.60 2,431.20
Hourly 22.32 22.99 24.33 25.81 27.34 28.97 30.39
110 48,734.40 50,190.40 53,164.80 56,409.60 59,820.80 63,377.60 66,352.00
Biweekly 1,874.40 1,930.40 2,044.80 2,169.60 2,300.80 2,437.60 2,552.00
Hourly 23.43 24.13 25.56 27.12 28.76 30.47 31.90
111 51,168.00 52,707.20 55,848.00 59,155.20 62,712.00 66,497.60 69,638.40
Biweekly 1,968.00 2,027.20 2,148.00 2,275.20 2,412.00 2,557.60 2,678.40
Hourly 24.60 25.34 26.85 28.44 30.15 31.97 33.48
112 53,726.40 55,328.00 58,635.20 62,171.20 65,894.40 69,804.80 73,153.60
Biweekly 2,066.40 2,128.00 2,255.20 2,391.20 2,534.40 2,684.80 2,813.60
Hourly 25.83 26.60 28.19 29.89 31.68 33.56 35.17
113 56,368.00 58,052.80 61,505.60 65,249.60 69,222.40 73,299.20 76,835.20
Biweekly 2,168.00 2,232.80 2,365.60 2,509.60 2,662.40 2,819.20 2,955.20
Hourly 27.10 27.91 29.57 31.37 33.28 35.24 36.94
CITY OF NEDERLAND
208
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2022
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
114 59,217.60 60,985.60 64,646.40 68,515.20 72,612.80 76,980.80 80,641.60
Biweekly 2,277.60 2,345.60 2,486.40 2,635.20 2,792.80 2,960.80 3,101.60
Hourly 28.47 29.32 31.08 32.94 34.91 37.01 38.77
115 62,129.60 64,001.60 67,891.20 71,947.20 76,273.60 80,870.40 84,739.20
Biweekly 2,389.60 2,461.60 2,611.20 2,767.20 2,933.60 3,110.40 3,259.20
Hourly 29.87 30.77 32.64 34.59 36.67 38.88 40.74
116 65,270.40 67,225.60 71,281.60 75,566.40 80,059.20 84,905.60 88,940.80
Biweekly 2,510.40 2,585.60 2,741.60 2,906.40 3,079.20 3,265.60 3,420.80
Hourly 31.38 32.32 34.27 36.33 38.49 40.82 42.76
117 68,556.80 70,616.00 74,817.60 79,331.20 84,094.40 89,128.00 93,371.20
Biweekly 2,636.80 2,716.00 2,877.60 3,051.20 3,234.40 3,428.00 3,591.20
Hourly 32.96 33.95 35.97 38.14 40.43 42.85 44.89
118 71,968.00 74,131.20 78,582.40 83,304.00 88,275.20 93,600.00 98,051.20
Biweekly 2,768.00 2,851.20 3,022.40 3,204.00 3,395.20 3,600.00 3,771.20
Hourly 34.60 35.64 37.78 40.05 42.44 45.00 47.14
119 75,545.60 77,812.80 82,513.60 87,443.20 92,726.40 98,280.00 102,897.60
Biweekly 2,905.60 2,992.80 3,173.60 3,363.20 3,566.40 3,780.00 3,957.60
Hourly 36.32 37.41 39.67 42.04 44.58 47.25 49.47
120 79,331.20 81,702.40 86,632.00 91,852.80 97,344.00 103,209.60 108,056.00
Biweekly 3,051.20 3,142.40 3,332.00 3,532.80 3,744.00 3,969.60 4,156.00
Hourly 38.14 39.28 41.65 44.16 46.80 49.62 51.95
CITY OF NEDERLAND
209
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2022
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
121 83,324.80 85,820.80 90,958.40 96,366.40 102,190.40 108,347.20 113,484.80
Biweekly 3,204.80 3,300.80 3,498.40 3,706.40 3,930.40 4,167.20 4,364.80
Hourly 40.06 41.26 43.73 46.33 49.13 52.09 54.56
122 87,464.00 90,105.60 95,513.60 101,254.40 107,286.40 113,734.40 119,163.20
Biweekly 3,364.00 3,465.60 3,673.60 3,894.40 4,126.40 4,374.40 4,583.20
Hourly 42.05 43.32 45.92 48.68 51.58 54.68 57.29
123 91,873.60 94,640.00 100,256.00 106,288.00 112,715.20 119,454.40 125,112.00
Biweekly 3,533.60 3,640.00 3,856.00 4,088.00 4,335.20 4,594.40 4,812.00
Hourly 44.17 45.50 48.20 51.10 54.19 57.43 60.15
124 96,428.80 99,320.00 105,310.40 111,592.00 118,331.20 125,403.20 131,352.00
Biweekly 3,708.80 3,820.00 4,050.40 4,292.00 4,551.20 4,823.20 5,052.00
Hourly 46.36 47.75 50.63 53.65 56.89 60.29 63.15
125 101,233.60 104,270.40 110,552.00 117,208.00 124,217.60 131,684.80 137,945.60
Biweekly 3,893.60 4,010.40 4,252.00 4,508.00 4,777.60 5,064.80 5,305.60
Hourly 48.67 50.13 53.15 56.35 59.72 63.31 66.32
126 106,288.00 109,470.40 116,064.00 123,052.80 130,457.60 138,299.20 144,872.00
Biweekly 4,088.00 4,210.40 4,464.00 4,732.80 5,017.60 5,319.20 5,572.00
Hourly 51.10 52.63 55.80 59.16 62.72 66.49 69.65
127 111,612.80 114,961.60 121,929.60 129,209.60 136,947.20 145,163.20 152,048.00
Biweekly 4,292.80 4,421.60 4,689.60 4,969.60 5,267.20 5,583.20 5,848.00
Hourly 53.66 55.27 58.62 62.12 65.84 69.79 73.10
CITY OF NEDERLAND
210
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2022
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
128 117,249.60 120,764.80 128,003.20 135,657.60 143,790.40 152,484.80 159,702.40
Biweekly 4,509.60 4,644.80 4,923.20 5,217.60 5,530.40 5,864.80 6,142.40
Hourly 56.37 58.06 61.54 65.22 69.13 73.31 76.78
129 123,094.40 126,796.80 134,388.80 142,438.40 150,966.40 160,035.20 167,668.80
Biweekly 4,734.40 4,876.80 5,168.80 5,478.40 5,806.40 6,155.20 6,448.80
Hourly 59.18 60.96 64.61 68.48 72.58 76.94 80.61
130 129,230.40 133,099.20 141,107.20 149,552.00 158,537.60 168,022.40 176,051.20
Biweekly 4,970.40 5,119.20 5,427.20 5,752.00 6,097.60 6,462.40 6,771.20
Hourly 62.13 63.99 67.84 71.90 76.22 80.78 84.64
131 135,678.40 139,755.20 148,137.60 157,019.20 166,441.60 176,404.80 184,828.80
Biweekly 5,218.40 5,375.20 5,697.60 6,039.20 6,401.60 6,784.80 7,108.80
Hourly 65.23 67.19 71.22 75.49 80.02 84.81 88.86
132 142,480.00 146,723.20 155,563.20 164,860.80 174,761.60 185,224.00 194,064.00
Biweekly 5,480.00 5,643.20 5,983.20 6,340.80 6,721.60 7,124.00 7,464.00
Hourly 68.50 70.54 74.79 79.26 84.02 89.05 93.30
CITY OF NEDERLAND
211
ANNUAL BUDGET
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CITY OF NEDERLAND
212
ANNUAL BUDGET
AUTHORIZING DOCUMENTS
CITY OF NEDERLAND
CITY OF NEDERLAND
RESOLUTION 2022-08
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, 2022 AND ENDING
SEPTEMBER 30, 2023.
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, 2022 and ending September 30, 2023; 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 22, 2022, to approve this budget in the proposed or amended
form in accordance with Article VII of the City Charter.
PASSED AND APPROVED this the 81h day of August 2022.
��� onAlbanese, Mayor
City of Nederland, Texas
APPROVED AS TO FORM AND LEGALITY:
213
214
215
216
217
218
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-856 • 5-22/9
Form 50-8562022 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. 2021 total taxable value. Enter the amount of 2021 taxable value on the 2021 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 ceil-
ings (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 $ _____________
2.2021 tax ceilings. Counties, cities and junior college districts. Enter 2021 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 in
2021 or a prior year for homeowners age 65 or older or disabled, use this step.2 $ _____________
3.Preliminary 2021 adjusted taxable value. Subtract Line 2 from Line 1.$ _____________
4.2021 total adopted tax rate.$ __________/$100
5.
A. Original 2021 ARB values:............................................................................ $ _____________
B.2021 values resulting from final court decisions:..................................................... - $ _____________
C.2021 value loss. Subtract B from A.3 $ _____________
6.
A. 2021 ARB certified value: ............................................................................ $ _____________
B.2021 disputed value:................................................................................. - $ _____________
C.2021 undisputed value. Subtract B from A. 4 $ _____________
7.2021 Chapter 42 related adjusted values. Add Line 5C and Line 6C.$ _____________
2021 taxable value lost because court appeals of ARB decisions reduced 2021 appraised value.
2021 taxable value subject to an appeal under Chapter 42, as of July 25.
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
1,340,414,370
0
1,340,414,370
0.517206
13,933,015
12,653,532
1,279,483
69,003,782
41,638,466
27,365,316
28,644,799
219
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
8.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.$ _____________
9.2021 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2021. Enter the 2021 value of property in deannexed
territory. 5 $ _____________
10.
A. Absolute exemptions. Use 2021 market value: ......................................................... $ _____________
B. Partial exemptions. 2022 exemption amount or 2022 percentage exemption
times 2021 value:...................................................................................... + $ _____________
C. Value loss. Add A and B. 6 $ _____________
11.
A. 2021 market value:................................................................................... $ _____________
B.2022 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.$ _____________
13.2021 captured value of property in a TIF. Enter the total value of 2021 captured appraised value of property taxable by a taxing unit in a tax
increment financing zone for which 2021 taxes were deposited into the tax increment fund. 8 If the taxing unit has no captured appraised
value in line 18D, enter 0.$ _____________
14.2021 total value. Subtract Line 12 and Line 13 from Line 8.$ _____________
15.Adjusted 2021 total levy. Multiply Line 4 by Line 14 and divide by $100.$ _____________
16.Taxes refunded for years preceding tax year 2021. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year
2021. 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 2021. This line applies only to tax years preceding tax year 2021. 9 $ _____________
17.Adjusted 2021 levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 $ _____________
18.
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 2022 captured appraised value of property taxable by a taxing
unit in a tax increment financing zone for which the 2022 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 2022 value. Add A and B, then subtract C and D.$ _____________
2021 taxable value lost because property first qualified for an exemption in 2022. 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 2022 does not create a
new exemption or reduce taxable value.
2021 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 2022. Use only properties that qualified in 2022 for the first time; do not use
properties that qualified in 2021.
Total 2022 taxable value on the 2022 certified appraisal roll today. This value includes only certified values or certified estimate of
values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners
age 65 or older or disabled. 11
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)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
1,369,059,169
0
1,611,367
3,721,958
5,333,325
0
0
0
5,333,325
0
1,363,725,844
7,053,271
2,300
7,055,571
1,509,465,199
0
0
1,509,465,199
220
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
20.2022 tax ceilings. Counties, cities and junior colleges enter 2022 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 provision in 2021 or
a prior year for homeowners age 65 or older or disabled, use this step.16 $ _____________
21.2022 total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17 $ _____________
22.Total 2022 taxable value of properties in territory annexed after Jan. 1, 2021. Include both real and personal property. Enter the 2022
value of property in territory annexed. 18 $ _____________
23. Total 2022 taxable value of new improvements and new personal property located in new improvements. New means the item was
not on the appraisal roll in 2021. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to
exist-ing 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, 2021 and be located in a new improvement. New improvements do include property on which
a tax abatement agreement has expired for 2022. 19 $ _____________
24.Total adjustments to the 2022 taxable value. Add Lines 22 and 23.$ _____________
25.Adjusted 2022 taxable value. Subtract Line 24 from Line 21.$ _____________
26.2022 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 2022 county NNR tax rate. 21 $ __________/$100
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
19.
A.2022 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. 2022 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.$ _____________
Total value of properties under protest or not included on certified appraisal roll. 13
Line Voter-Approval Tax Rate Worksheet Amount/Rate
28.2021 M&O tax rate. Enter the 2021 M&O tax rate.$ __________/$100
29.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue
Tax Rate Worksheet.$ _____________
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.
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)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3
0
0
0
0
1,509,465,199
0
11,648,082
11,648,082
1,497,817,117
0.471056
0.375573
1,369,059,169
221
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
30. Total 2021 M&O levy. Multiply Line 28 by Line 29 and divide by $100 $ _____________
31.
A.M&O taxes refunded for years preceding tax year 2021. 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 2021. This line applies only to tax years preceding tax year 2021. .............. + $ _____________
B. 2021 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 2022 captured appraised value in
Line 18D, enter 0....................................................................................... – $ _____________
C.2021 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. 2021 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 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________
33. 2022 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.$ __________/$100
34.
A.2022 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.2021 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.
A.2022 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, 2021 and ending on June 30, 2022, less any state assistance received for the same purpose. ... ..... $ _____________
B. 2021 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, 2020 and ending on June 30, 2021, 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
Adjusted 2021 levy for calculating NNR M&O rate.
Rate adjustment for state criminal justice mandate. 23
Rate adjustment for indigent health care expenditures. 24
22 [Reserved for expansion]
23 Tex. Tax Code § 26.044
24 Tex. Tax Code § 26.0441
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
5,141,816
1,627
0
0
1,627
5,143,443
1,497,817,117
0.343395
0
0
0
0
0
0
0
0
222
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
36.Rate adjustment for county indigent defense compensation. 25
A.2022 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, 2021 and ending on
June 30, 2022, less any state grants received by the county for the same purpose . . . . . . . . . . . . . . . . . .
B. 2021 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, 2020 and ending onJune 30, 2021, 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............................................
D.Multiply B by 0.05 and divide by Line 32 and multiply by $100............................................
$ _____________
$ _____________
$ __________/$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.2022 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, 2021 and
ending on June 30, 2022. .............................................................................. $ _____________
B. 2021 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, 2020 and
ending on June 30, 2021. .............................................................................. $ _____________
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
40.
A.Enter the amount of additional sales tax collected and spent on M&O expenses in 2021, 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 ........................................................ $ __________/$100
C. Add Line 40B to Line 39.$ __________/$100
39.Adjusted 2022 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$ __________/$100
38.
A.Amount appropriated for public safety in 2021. 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 2021. 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 ........................................... $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
41.2022 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.$ __________/$100
Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality
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 26.0444 for more information.
Adjustment for 2021 sales tax specifically to reduce property values. Cities, counties and hospital districts that collected and spent addi-
tional sales tax on M&O expenses in 2021 should complete this line. These entities will deduct the sales tax gain rate for 2022 in Section 3.
Other taxing units, enter zero.
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.
25 Tex. Tax Code § 26.0442
26 Tex. Tax Code § 26.0443
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.343395
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0
0.343395
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223
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
D41. Disaster Line 41 (D41): 2022 voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located 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
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.
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, 2022, 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 2021 excess debt collections. Enter the amount certified by the collector. 29 $ _____________
44. Adjusted 2022 debt. Subtract Line 43 from Line 42E.$ _____________
45.
A. Enter the 2022 anticipated collection rate certified by the collector. 30 .................................... ____________%
B.Enter the 2021 actual collection rate. ................................................................... ____________%
C. Enter the 2020 actual collection rate. ................................................................... ____________%
D.Enter the 2019 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. 2022 debt adjusted for collections. Divide Line 44 by Line 45E.$ _____________
47. 2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
48. 2022 debt rate. Divide Line 46 by Line 47 and multiply by $100.$ __________/$100
49. 2022 voter-approval tax rate. Add Lines 41 and 48.$ __________/$100
D49. Disaster Line 49 (D49): 2022 voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing
unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41.
Add Line D41 and 48.$ __________/$100
1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of
the tax year in which the disaster occurred, or
2) the third tax year after the tax year in which the disaster occurred
Total 2022 debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be
paid on debts that:
(1) are paid by property taxes,
(2) are secured by property taxes,
(3) are scheduled for payment over a period longer than one year, and
(4) are not classified in the taxing unit’s budget as M&O expenses.
2022 anticipated collection rate.
27 Tex. Tax Code § 26.042(a)
28 Tex. Tax Code § 26.012(7)
29 Tex. Tax Code § 26.012(10) and 26.04(b)
30 Tex. Tax Code § 26.04(b)
31 Tex. Tax Code §§ 26.04(h), (h-1) and (h-2)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6
0
2,023,560
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0
0
2,023,560
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224
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2022 county voter-approval
tax rate.$ __________/$100
Line Additional Sales and Use Tax Worksheet Amount/Rate
51. Taxable Sales. For taxing units that adopted the sales tax in November 2021 or May 2022, enter the Comptroller’s estimate of taxable sales for
the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November 2021, enter 0.$ _____________
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
$ _____________
53.2022 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 $100.$ __________/$100
55.2022 NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate Worksheet.$ __________/$100
56.2022 NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2021 or in May 2022. Subtract Line 54 from Line 55. Skip to Line 57 if
you adopted the additional sales tax before November 2021.$ __________/$100
57.2022 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable,
of the Voter-Approval Tax Rate Worksheet.$ __________/$100
58.2022 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.$ __________/$100
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 $ _____________
60.2022 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 $100.$ __________/$100
62.2022 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax).$ __________/$100
SECTION 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.
Taxing units that adopted the sales tax in November 2021 or in May 2022. 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 2021. Enter the sales tax revenue for the previous four quarters. Do not
multiply by .95.
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.
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)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7
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225
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate
Line Unused Increment Rate Worksheet Amount/Rate
63. 2021 unused increment rate. Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter-approval tax rate. If
the number is less than zero, enter zero.$ __________/$100
64.2020 unused increment rate. Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter-approval tax rate. If
the number is less than zero, enter zero. $ __________/$100
65.2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If
the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$ __________/$100
66.2022 unused increment rate. Add Lines 63, 64 and 65.$ __________/$100
67.2022 voter-approval tax rate, adjusted for unused increment rate. Add Line 66 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control).$ __________/$100
Line De Minimis Rate Worksheet Amount/Rate
68. Adjusted 2022 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet $ __________/$100
69.2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
70.Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply by $100.$ __________/$100
71.2022 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet.$ __________/$100
72.De minimis rate. Add Lines 68, 70 and 71.$ __________/$100
The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused increment rate for the prior three years. 39 In
a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero.
The difference between the adopted tax rate and voter-approval tax rate is considered zero in the following scenarios:
• a tax year before 2020; 40
• a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 41 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. 42
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 43
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
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.46
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. 47
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.
39 Tex. Tax Code § 26.013(a)
40 Tex. Tax Code § 26.013(c)
41 Tex. Tax Code §§ 26.0501(a) and (c)
42 Tex. Local Gov’t Code § 120.007(d), effective Jan. 1, 2022
43 Tex. Tax Code § 26.063(a)(1)
44 Tex. Tax Code § 26.012(8-a)
45 Tex. Tax Code § 26.063(a)(1)
46 Tex. Tax Code §26.042(b)
47 Tex. Tax Code §26.042(f)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8
0.007041
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0.033124
0.132651
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226
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
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
73.2021 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.$ __________/$100
75.Increase in 2021 tax rate due to disaster. Subtract Line 74 from Line 73.$ __________/$100
76.Adjusted 2021 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.$ _____________
77.Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.$ _____________
78.Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________
79.Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49 $ __________/$100
80.2022 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49,
Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67
(taxing units with the unused increment rate).$ __________/$100
74.
$ __________/$100
Adjusted 2021 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line.
If a disaster occurred in 2021 and the taxing unit calculated its 2021 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41
(D41) of the 2021 worksheet due to a disaster, enter the 2021 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49.
- or -
If a disaster occurred prior to 2021 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on
Disaster Line 41 (D41) in 2021, complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to
recalculate the voter-approval tax rate the taxing unit would have calculated in 2021 if it had generated revenue based on an adopted tax rate
using a multiplier of 1.035 in the year(s) following the disaster. 48 Enter the final adjusted 2021 voter-approval tax rate from the worksheet.
- or -
If the taxing unit adopted a tax rate above the 2021 voter-approval tax rate without calculating a disaster tax rate or holding an election due
to a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet.
SECTION 8: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-new-revenue tax rate. ................................................................................................................$ __________/$100
As applicable, enter the 2022 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales
tax). Indicate the line number used: ______
Vot over-appr al tax rate ...................................................................................................................$ __________/$100
As applicable, enter the 2022 voter-approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales
tax), Line 62 (adjusted for pollution control), Line 67 (adjusted for unused increment), or Line 80 (adjusted for emergency revenue).
Indicate the line number used: ______
De minimis rate...........................................................................................................................$ __________/$100
If applicable, enter the 2022 de minimis rate from Line 72.
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 Tax Code. 50
____________________________________________________________
Printed Name of Taxing Unit Representative
____________________________________________________________ ________________________________________
Taxing Unit Representative Date
48 Tex. Tax Code §26.042(c)
49 Tex. Tax Code §26.042(b)
50 Tex. Tax Code §§ 26.04(c-2) and (d-2)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9
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