2021 - 2022 ADOPTED BUDGETCity of Nederland, Texas
2021-2022 Budget
Cover Page
In Accordance with SB 656
This budget will raise the same amount of revenue from
property taxes as last year’s budget. Revenue to be raised
from new property added to the roll this year is $65,694.
FYE FYE
Property Tax Comparison: 2020-2021 2021-2022
Adopted Tax Rate .579708 .517206
No New Revenue Tax Rate .575233 .517206
No New Revenue M & O Rate .399171 .369676
Voter Approved Tax Rate .579708 .524247
Debt Tax Rate .166567 .141633
The total amount of municipal debt obligation secured by
property taxes for the City of Nederland is $11,530,000
Record Vote on Tax Rate:
For: Mayor Albanese, Councilman Austin,
Councilman Neal, Councilman Sonnier, Councilperson
Root
Absent: None
MAYOR
Don Albanese
COUNCIL MEMBERS
Councilmember, Ward I, Mayor Pro-Tem Talmadge Austin
Councilmember, Ward II Billy Neal
Councilmember, Ward III Randy Sonnier
Councilmember, Ward IV Sylvia Root
SUBMITTED BY
Christopher Duque
City Manager
CITY OF NEDERLAND 2021-2022 BUDGET
TABLE OF CONTENTS
Page
Transmittal Letter i
FINANCIAL SUMMARIES
Balance Sheet - All Funds 2
Statement of Revenues & Appropriations - All Funds 4
Consolidated Statement 6
Summary of Expenditures - All Funds 7
FINANCIAL SECTION
GENERAL FUND
Schedule of Revenues & Appropriations 9
Summary of Expenditures 10
Departmental Budgets
City Council 11
Legal 15
City Manager 19
Finance 23
Personnel 27
City Hall 33
Police 37
Fire 45
Inspections 51
Code Enforcement 55
Public Works Administration 59
Streets 63
Animal Control 67
Parks and Recreation 71
Library 75
Other Requirements 79
STREET IMPROVEMENT FUND
Schedule of Revenues & Appropriations 84
Street Improvement Fund 85
WATER & SEWER FUND
Schedule of Revenues & Appropriations 87
Summary of Expenditures 88
Departmental Budgets
Water Treatment 89
Billing and Collections 93
Wastewater Treatment 97
Water Distribution/Sewer Collection 101
Other Requirements 105
SSES PROJECT FUND
Schedule of Revenues & Appropriations 110
SSES Project Fund 111
SOLID WASTE FUND
Schedule of Revenues & Appropriations 113
Summary of Expenditures 114
Solid Waste 115
Other Requirements 119
CITY OF NEDERLAND 2021-2022 BUDGET
TABLE OF CONTENTS
Page
EQUIPMENT REPLACEMENT FUNDS
Equipment Replacement Fund - General 124
Equipment Replacement Fund - Water & Sewer 127
Equipment Replacement Fund - Solid Waste 130
SPECIAL FUNDS
POLICE NARCOTICS FUND
Schedule of Revenues & Appropriations 134
Police Narcotics Fund 135
LIBRARY SPECIAL FUND
Schedule of Revenues & Appropriations 138
Library Special Fund 139
COURT TECHNOLOGY FUND
Schedule of Revenues & Appropriations 144
Court Technology Fund 145
HOTEL/MOTEL FUND
Schedule of Revenues & Appropriations 148
Hotel/Motel Fund 149
FIRE DEPARTMENT SPECIAL FUND
Schedule of Revenues & Appropriations 152
Fire Dept. Special Fund 153
PARKS & RECREATION SPECIAL FUND
Schedule of Revenues & Appropriations 161
Parks & Recreation Special Fund 162
MID-COUNTY MUNICIPAL LEAGUE CENTRAL DISPATCH
Schedule of Revenues & Appropriations 170
MCML Information Technology 171
MCML Central Dispatch 174
DEBT SERVICE FUND
Schedule of Revenues & Appropriations 178
Debt Service Fund 179
SUPPLEMENTAL INFORMATION
DEBT SCHEDULES
Summary of Total Bonded Indebtedness 181
Chronological Statement of Debt Requirements 182
Summary Schedules 183
SUMMARY OF CAPITAL EXPENDITURES
Capital Outlay by Fund and Department 193
GLOSSARY OF TERMS 195
OBJECT CLASSIFICATIONS 197
PERSONNEL POSITIONS AND WAGE SCALE
List of Positions 203
Wage Scale 205
AUTHORIZING DOCUMENTS 211
Don Albanese, Mayor
Talmadge Austin, Mayor Pro Tem
Billy Neal, Councilmember
Randy Sonnier, Councilmember
Sylvia Root, Councilmember
Christopher Duque, City Manager
“Programmed for Progress”
August 16, 2021
Dear Honorable Mayor and Members of the City Council:
I am pleased to present the proposed Fiscal Year 2021-2022 Annual Budget for the City of
Nederland. This document has been prepared in accordance with Article VII, Section 7.02 of the
City Charter and includes financial information regarding the General Fund, Water and Sewer
Fund, Solid Waste Fund, and other special funds. The proposed FY 2021-2022 budget for all
funds totals $30,878,891
The FY 2021-2022 Annual Budget reflects both the needs of the citizenry and the policy mandates
of the City Council. The Budget is realistic, feasible, and cost-effective. It not only addresses the
existing level of services, which City staff has been directed to provide and which our citizens
have come to expect and deserve, but also, addresses issues that arose during the budget process.
As the elected officials of the City, the City Council performs a vital role in policy-making and the
general well-being of the community. Policy-making requires that the City Council express its
service objectives, particularly in terms of the services that the City Council believes will meet its
goals for the community.
The Annual Budget is a fiscal blueprint for the implementation of plans and programs intended to
establish service delivery levels sufficient to meet the City’s goals and objectives for FY 2021-
2022. Furthermore, the Budget serves as a guide for financial control and implementation of City
Council policy mandates. In addition to indicating the FY 2021-2022 Budget highlights and goals,
there were a number of accomplishments during the previous fiscal year:
FY 2020-2021 IN REVIEW
Reduced the tax rate from $0.599159 to $0.579708 per $100 assessed taxable value;
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
$1,693,000, including the hot mix overlay of Boston Avenue (15th St to Twin City Highway),
20th Street (Helena Ave to Canal), the intersection of 27th Street and Nederland Avenue,
Avenue L (Twin City Highway to South 16th St), North 23rd Street (Nederland Ave to Helena
Ave), South 23rd Street (Ave H to Nederland Ave), and Luling (Twin City Highway to 14th St),
concrete street repairs of Avenue H (Twin City Highway to 14th St), Hardy Avenue (Nederland
August 16, 2021
Page ii
Ave to Ave A), and approximately 500 square yards of repairs on 18th Street due to the winter
storm, and bomag and chip sealed over 3 miles of mainly residential neighborhood streets.
Completed the Hodgson Road/Bourque Road Rehabilitation project ($1,347,168).
Completed the Hodgson Road Lift Station Reconstruction project ($505,315).
Completed the South 14th Street Sanitary Sewer Rehabilitation project ($126,061).
Completed the South 6th Street Water Main Improvement project ($289,267), which facilitated
one of the NISD bond projects—the expansion/remodeling of Highland Park Elementary.
Completed the Canal Avenue Elevated Water Storage Tank and Avenue G Elevated Water
Storage Tank Rehabilitation project ($800,400).
Commenced the installation of generators at four lift stations with Hazard Mitigation Grant
Program funding ($289,620).
Commenced 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.
Commenced 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.
Completed the Homer E. Nagel Public Safety Complex Parking Lot Improvement project
($224,602.45).
Funded the widening of the Lower Neches Valley Authority’s 18th Street bridge following a
traffic impact study triggered by the construction of the new high school ($370,000).
Issued Combination Tax and Revenue Certificates of Obligation, Series 2021 in the amount of
$4,350,000 that will be utilized for streets, bridge, and drainage improvements.
Adjusted Utility Rates to ensure the fiscal stability of services; the water base rate was adjusted
by $0.25 ($10 to $10.25); and the garbage rate was adjusted by $0.50 ($19.75 to $20.25).
Received $59,083 in grant funding and donations: $2,522 – Law Enforcement Officer
Standards and Education Funds (Police), $691 – Law Enforcement Officer Standards and
Education Funds (Fire), $1,170 – Texas Forest Service (Fire) $34,200 – Wilton and Effie Mae
Hebert Foundation (Library); received donations of $1,500 from Friends of the Library
(Library), $14,000 from Sunoco (Fire), and $5,000 from Exxon Mobil (Fire).
Purchased two Police patrol SUVs, a gradall excavator for the Streets Department, a truck for
the Wastewater Treatment Plant, a truck for the Water/Sewer Distribution Department, and a
trash truck for the Solid Waste Department.
Purchased four sets of bunker gear for the Nederland Fire Department ($13,500).
Purchased four in-car cameras, ticket writer and printer, and laptop for cell phone forensics for
the Nederland Police Department.
Completed the installation of a new waterslide for the Nederland Swimming Pool ($152,600)
utilizing pipeline easement funds, not tax funds.
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.
Adopted a five year Capital Improvement Program, 2021-2026.
Approved a five-year collective bargaining agreement with the International Association of
Firefighters, Local 3339 and a three-year collective bargaining agreement with the Nederland
Police Officers Association.
Approved the Final Plat of “Heritage Estates private subdivision,” a 20-lot subdivision.
August 16, 2021
Page iii
Revised the City’s Essential Services Policy.
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
evacuation location for Hillcrest Elementary, and approving an interlocal agreement to share
CRF funds to assist with the school district’s COVID-19-related expenses.
Completed the Hurricane Delta debris operation and responded to the Winter Storm Uri.
Completed the re-design of the City website providing a greater amount of and better organized
information, as well as a greater emphasis on financial transparency.
Hosted three Town Hall meetings to improve communication with citizens.
Continued to reduce the crime rate.
Resumed holding community events including the National Day of Prayer and the July 4th
Fireworks Extravaganza.
Awarded for the 23rd 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, Tae Kwan Do, cheerleading, and flag football,
for children and adults with disabilities.
Improved workplace safety and reduced the number of injury claims.
Continued the strong relationship with the Nederland Economic Development Corporation and
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 2021-2022
Maintain the lowest municipal tax rates in Jefferson County ($0.517206 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—$3,015,200.
Complete the installation of generators at four lift stations with Hazard Mitigation Grant
Program funding ($289,620).
Complete 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.
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.
Install and/or repair sidewalks near Highland Park Elementary, Hillcrest Elementary, and
Langham Elementary.
Complete $4,350,000 in street, bridge, and drainage improvements (City of Nederland, Texas,
Combination Tax and Revenue Certificates of Obligation, Series 2021) to include widening of
August 16, 2021
Page iv
the 18th Street bridge, concrete repairs of Nederland Ave (the railroad tracks to 3rd Street), hot
mix overlays of various streets, drainage improvements, and drainage studies.
Commence the Hurricane Harvey CDBG Disaster Recovery Program to address drainage
issues in the Hilldale/Hill Terrace area and the areas near 3rd Street, Texas, and 1st Street
between Nederland Avenue and Boston Avenue.
Negotiate a new industrial in lieu of tax agreement with Sunoco.
Adjust City Utility Rates to ensure the long-term fiscal stability of water/wastewater services
and solid waste services.
Complete a waterline replacement project and other capital improvements to the Water System.
Create a new Police Officer position for the Police 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.
Increase monthly allocation for the Senior Citizen Center.
Allocate $50,000 for installation of street lights in underserved neighborhoods.
Purchase three detective units for the Police Department, a streets broom for the Streets
Department, and a garbage truck for the Solid Waste Department.
Complete landscaping improvements and electrical repairs at Tex Ritter Park.
Install new playground equipment at 5th Street Park, construct half-court for basketball at
Cropo LeBlanc Park, re-surface tennis court at Doornbos Park, install new playground at
Doornbos Park, re-surface parking lot at Babe Ruth field, making parking lot/concrete drive
repairs at Doornbos Park, install fencing around the waterslide, and re-surface the swimming
pool deck.
Install new carpet 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.
Continuation of water and sewer line improvements to upgrade the City’s utility infrastructure.
Continue to provide community events including “Trash Bash”, Nederland Family Nights at
the Pool, Monsters in the Park, holiday decorating, Christmas on the Avenue, National Night
Out, Veterans’ Day, Memorial Day, and the 4th of July Fireworks Extravaganza.
Improve workplace safety and reduce the number of injury claims.
Continue the strong relationship with the Nederland Economic Development Corporation and
Chamber of Commerce in order to promote commerce and industrial growth.
Continuation of residential and commercial growth in our City that will impact economic
growth and opportunities for our citizenry.
Continue to assess each City department’s delivery of services to ensure the maximum
efficiency and effectiveness of tax dollars to provide a better municipal government.
BUDGET OVERVIEW
All City department requests were presented to the city manager, who after reviewing the requests,
drafted a preliminary budget to present to the City Council at the July 12th budget workshop. In
accordance with the City Charter, the City Council shall adopt the budget and appropriate funds
to different departments. Through a combination of the below-listed funds, the mechanisms have
been created which allow for the providing of services to the citizens of Nederland:
General Fund (01): This fund contains all activities that are not included within the other funds.
August 16, 2021
Page v
Police Narcotics Fund (20): This fund contains expenditures for those activities associated with
drug interdiction work.
Library Special Fund (21): This fund allows for the expenditure of funds specifically designated
for purposes associated with the City’s library.
Court Technology Fund (22): This fund allows for the expenditure of funds related to the
collection of court fees specifically for technology-related improvements.
Hotel/Motel Fund (23): This fund is utilized for promotional activities with funding derived
from the City’s seven percent (7%) Hotel Occupancy Tax.
Fire Special Fund (24): This fund allows for the expenditure of funds specifically designated
for purposes associated with the Nederland Fire Department.
Parks & Recreation Special Fund (25): This fund allows for the expenditure of funds
specifically designated for purposes associated with the Parks & Recreation Department.
Capital Outlay Fund (31): This fund allows for the expenditure of funds for capital projects;
revenue from the General Fund is transferred-in to fund these projects.
Equipment Replacement Funds (34, 35, 36): These funds have been established for General
Fund, Water & Sewer Fund, and Solid Waste Fund operations. It is the intent of these funds to
provide monies for the replacement of vehicles and heavy equipment.
Street Improvement Fund (39): This fund contains expenditures associated with the City’s
dedicated sales tax for street maintenance.
Debt Service Fund (40): This fund allows for payment of bond principal and interest as a result
of previously issued debt.
Water and Sewer Fund (50): This fund contains those activities that are associated with the
operation of the City’s water and wastewater utilities.
Solid Waste Fund (52): This fund contains those activities that are associated with the operation
of the City’s solid waste functions.
SSES Project Fund (53): This fund contains those activities which are associated with the City’s
on-going projects involving the replacement of sanitary sewer lines.
MCML Central Dispatch Fund (70): This fund provides for emergency dispatch and
information technology services for the cities of Nederland, Port Neches, and Groves.
Economic Development Corporation Fund (75): This fund contains expenditures associated
with the City’s 4B economic development sales tax.
August 16, 2021
Page vi
GENERAL FUND
Revenues. The General Fund revenues for the Fiscal Year 2021-2022 total $12,443,681, an
increase of $498,481 or 4.17% from the adopted FY 20-21 total budgeted revenues. The bulk of
General Fund revenues come from taxes, which includes ad valorem tax, delinquent tax, industrial
in lieu of tax, sales tax, franchise fees, and occupational taxes and licenses. Property tax is the
City’s largest revenue source, followed by sales tax and industrial in lieu of taxes.
The Fiscal Year 2021-2022 budget was prepared based on an ad valorem property tax rate of
$0.517206 per $100.00 of assessed taxable value of $1,394,973,541; the ad valorem property tax
rate for the FY 20-21 was $0.579708 per $100.00 of assessed taxable value. The property tax rate
is comprised of two components: 1) maintenance and operations and 2) interest and sinking fund
(debt service). The proposed M&O tax rate is $0.375573 and the proposed I&S tax rate is
$0.141633, which combined total $0.517206. In 2019, the State Legislature approved Senate Bill
2 that made significant changes to property taxes. Previously, the City discussed adopting a tax
rate between the “effective tax rate” (the benchmark tax rate needed to raise the same amount of
maintenance and operations property taxes on existing property as the previous year after taking
into account changes in appraised values) and the “rollback tax rate” (the tax rate necessary to
raise precisely 8% more maintenance and operations tax revenue as the year before after taking
into account appraisal fluctuations). Following SB2, the term “effective tax rate” has been changed
to “no-new-revenue tax rate” and “rollback tax rate” has been changed to “voter-approval tax rate,”
which is calculated utilizing 3.5% instead of 8%. As calculated by the Jefferson County Tax
Office, the no-new revenue tax rate is $0.517206 per $100 valuation and the voter-approval tax
rate is $0.524247 per $100 valuation. The recent history of the City’s property tax rate included
increasing the tax rate from $0.578 to $0.591853 in FY 2012-2013 (tax rate was raised to the
“effective tax rate”), from $0.591853 to $0.594 (tax rate was raised to fund a new police officer
position), and from $0.594 to $0.609578 (tax rate was raised to fund the Nederland Avenue Paving,
Drainage, and Utility Improvements project).
56.9%32.9%
1.8%1.8%
1.9%
0.2%
0.6%
3.9%
General Fund Revenue
AD VALOREM TAXES SALES AND USE TAXES INTERGOVERNMENTAL REVENUE CHARGES FOR SERVICES
FINES AND FORFEITS INTEREST MISCELLANEOUS REVENUE TRANSFERS IN
August 16, 2021
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 $1,236,938,594 to $1,394,973,541 ($158,034,947 or
12.78%). 1,870 elderly or disabled taxpayers utilized the local $15,000 homestead exemption
reducing values by $27,550,779, which is an increase of $227,900 or 8.3% from the 2020
certified taxable values homestead exemptions. Following the State Comptroller’s property
value study that determined values were substantially below their study’s calculated market
value, the Jefferson County Appraisal District employed an alternative method to assess
values. This alternative method resulted in the increase.
Estimated property tax revenue for FY 21-22 is $4,648,081, an increase of $158,081 or 3.52%
from the adopted FY 20-21 budget; the property tax revenue increase reflects the increase in
0.578
0.591853 0.594
0.609578 0.609578
0.599159
0.579708
0.517206$0.51
$0.53
$0.55
$0.57
$0.59
$0.61
2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 2021‐2022
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
2011‐
2012
2012‐
2013
2013‐
2014
2014‐
2015
2015‐
2016
2016‐
2017
2017‐
2018
2018‐
2019
2019‐
2020
2020‐
2021
2021‐
2021
TAXABLE ASSESSED VALUATION
August 16, 2021
Page viii
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.
For FY 21-22, proposed amount of industrial in lieu of taxes revenue is $2,325,000, which
reflects expiring tax abatements and recent revenue receipts; this is an increase of $300,000 or
14.81% from the prior fiscal year adopted budget. The City has industrial in lieu of tax
agreements with Sunoco, Phillips 66, and Air Liquide.
For FY 21-22, 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 $3,100,000, an increase of $150,000 or 5.08% from the adopted FY 20-21 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 overall economic impacts of the
COVID-19 pandemic are still prevalent. Therefore, it is necessary to take a conservative
approach to sales tax forecasting.
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 2021‐2022
Industrial Tax Revenue
$2,971,076 $2,945,147 $3,075,771 $3,381,718 $3,283,876 $2,980,169 $3,640,073 $3,697,551 $4,052,295 $3,500,000 $3,100,000 $‐
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 2021‐2022
Sales Tax Revenue
*Estimate
**Proposed
August 16, 2021
Page ix
For FY 21-22, the proposed amount of franchise fee revenue is $990,000, which is unchanged
from the previous year.
For FY 21-22, the proposed amount of pool & recreation building fees is $96,000, which is
unchanged from the previous year and reflect recent receipts, excluding FY 19-20 that was
severely impacted by the COVID-19 pandemic.
For FY 21-22, the proposed amount of fines & court costs is $220,000, which reflects recent
receipts, and the proposed amount of miscellaneous revenue is $75,000.
For FY 21-22, the proposed amount of interest income is $25,000. The COVID-19 pandemic’s
impact on the economy has resulted in a decline in interest rates.
For FY 20-21, the transfers-in total $485,000, which includes transfers-in from the Water &
Sewer Fund in the amount of $375,000, from the Solid Waste Fund in the amount of $100,000,
and from the Police Narcotic Fund in the amount of $10,000.
Expenditures. The General Fund total appropriations for the Fiscal Year 2021-2022 are
$14,318,681, an increase of $2,373,481 or 19.87% from the adopted FY 20-21 General Fund total
appropriations. The budget is designed to be “unbalanced” with expenditures exceeding revenue
in order to reduce the fund balance by $2,000,000. Following this drawdown of the fund balance,
the City would remain compliant with the existing Fund Balance Policy and recommended
accounting practices. The $2,000,000 is allocated for capital projects: $125,000 in the Library
Department’s budget (carpet), $875,000 transferred-out to the Parks Special Fund (parking lot and
concrete repairs and new play features), and $1,000,000 transferred-out to the Street Improvement
Fund (2022 Streets Program).
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.
GENERAL
GOVERNMENT
34%
PUBLIC SAFETY
47%
HIGHWAYS AND
STREETS
9%
CULTURE AND
RECREATION
10%
General Fund Expenditure by Function
August 16, 2021
Page x
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 2022 general election.
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, increased bank fees, and anticipated
increased Jefferson County Appraisal District costs.
The proposed Personnel Department budget includes funds for consultant services related to
the employee group benefits, to contract pre-employment background checks and drug
screenings, to contract employee drug testing, and to pay unemployment benefits. In addition,
the proposed budget includes funding for a separate employee assistance program designed
specifically for first responders (police, fire, and dispatchers).
The proposed City Hall Department budget includes funds for operating expenses of City Hall.
The budget increased due to windstorm insurance increases, telephone service increases, and
janitorial service increases.
The proposed Police Department budget is increased by $287,737 or 6.62% from the adopted
FY 20-21 budget. The proposed budget funds $78,108 to fund a new Police Officer position;
this new police officer position will result in a new police detective slot, which is the first
increase in detective staffing since 2001. The proposed budget includes funding to purchase
cell phone forensics software and necessary training, the costs associated with the 2021-2023
collective bargaining agreement, the purchase of necessary equipment, prisoner costs, the
City’s greater contribution to Central Dispatch ($15,516) to meet its increasing costs associated
with staffing and operations, an increased overtime allocation due to the higher base salaries,
and a $9,000 increase of the windstorm insurance allocation. The proposed budget continues
to fund the previously adjusted School Crossing Guard pay; the pay was adjusted to remain
competitive with other entities.
The proposed Property Maintenance budget is increased by $7,209 from the previous year. In
the past, the City utilized two separate federal prisoner crews – a parks crew and a police crew
with divided duties. However, beginning in spring 2018, the federal prison adjusted its
operating procedures and has not provided prisoner crews since. The proposed budget funds
four 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 has increased by $113,565 or 5.98% from the prior year
to reflect the costs associated with the revised pay plan estab lished via the 2021-2026 collective
August 16, 2021
Page xi
bargaining agreement, to fund the purchase of various firefighting equipment/supplies, such as
safety equipment, increasing the overtime allocation due to the higher base salaries, and
increasing the windstorm insurance allocation.
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.
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 a spay and neuter
program and a feline population control program.
The proposed Parks and Recreation Department budget includes greater funds for pool
chemicals and supplies and windstorm insurance costs.
The proposed Library budget includes $25,000 for Books & Publications and $125,000 to
replace the existing carpet in the building that is 15 years old.
The proposed Other Requirements budget includes $140,000 for Computer System costs; this
includes funding to transition to a cloud-based service for Incode (the City’s main software for
finances, accounting, permitting, etc.). The proposed 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 $20,000 for Preventative Care
Reimbursement, which funds employee health initiatives to encourage employee’s physical
fitness to avert preventable health issues, such as heart disease and diabetes. $25,000 is
allocated for Retiree Accrued Compensation to fund un-planned retirements during the year.
$25,000 is allocated for Retiree Insurance for any retirees eligible for the City’s retiree
insurance benefit that will be amended effective October 1, 2021; $14,000 is allocated for
Special Programs; $25,000 is allocated for Contractual Services; and $30,000 is allocated for
Contingency. $54,000 is allocated for the Senior Citizen Center; effective October 1, 2021,
the monthly allocation will increase to $3,600 to assist enhancing the level of services provided
to Nederland’s senior community. Included are transfers-out in the amount of $915,000 to the
Parks Special Fund for construction projects, and $175,000 to the Equipment Replacement
Fund, and $1,000,000 to the Street Improvement Fund that will increase the allocation for the
2022 Streets Program.
August 16, 2021
Page xii
WATER AND SEWER FUND
Revenues. Significant features include the following:
The total amount of Water and Sewer Fund revenue is $5,536,038; this is an increase of
$291,745 or 5.56% from the prior fiscal year. A water base rate increase of $0.25 (from $10.25
to $10.50), sewer base rate increase of $0.25 (from $10.65 to $10.90), a $0.50 increase to the
per thousand gallons of water ($2.85 to $3.35), and $0.40 increase to the per thousand gallons
of sewer ($5.10 to $5.50) is proposed effective October 1, 2021; this adjustment will raise
approximately $372,000 in additional revenue, which is necessary to ensure the financial
stability of the Water & Sewer Fund.
Personnel Services
61.0%
Materials and
Supplies
3.7%
Contractual
Services
13.8%
Capital Outlay
2.8%
Interfund
Transfers
18.7%
General Fund Expenditures by Category
$1,500,000
$1,700,000
$1,900,000
$2,100,000
$2,300,000
$2,500,000
$2,700,000
Utility Fund Revenue
Water Service
*Estimate **Proposed
August 16, 2021
Page xiii
Expenditures. Significant features include the following:
The proposed Water Treatment budget includes $253,000 allocated for Untreated Water. In
2015, the City adjusted the monthly raw water allocations outlined in the raw water supply
contract with the Lower Neches Valley Authority to reflect the lowered demand for water, but
staff anticipates yet 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 $67,000.
The proposed Billing/Collections budget includes $80,000 allocated for water meter & boxes,
which increased due to the expiration of the 10-year warranty on the automated water meters.
$61,800 is allocated for credit card fees associated with utility bills. Since removing credit
card fees on online bill payments in 2014, payments by credit cards have drastically increased.
In addition, funds are allocated for necessary upgrades to the meter reading equipment.
The proposed Wastewater Treatment budget is $981,525. Following an extensive analysis that
determined it was more cost effective for the City to operate the wastewater treatment plant
versus privatization, the City resumed operating the plant effective October 1, 2016. The
proposed budget includes $56,000 to fund Laboratory Testing to satisfy TCEQ’s unfunded
mandate of additional testing, and $10,000 is allocated in Plant Equipment for anticipated
capital upgrades/repairs to the Wastewater Treatment Plant. Windstorm insurance costs
increased by $141,000.
The proposed Water & Sewer Distribution budget includes $105,000 for Water & Sewer
Mains.
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.
$964,438 is allocated to transfer to Debt Service, which includes a payment for the 2020
General Obligation Refunding Bonds (2011 water plant improvements project debt) and a
payment for the 2018 main sewer line rehabilitation project debt.6,7716,8506,8966,9706,9997,0377,0967,2757,1707,1906,500
6,600
6,700
6,800
6,900
7,000
7,100
7,200
7,300
2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021
Avg # of Utility Accounts
August 16, 2021
Page xiv
SOLID WASTE FUND
Revenues. Significant features include the following:
The total amount of Solid Waste Fund revenue is $1,684,878, an increase of $34,416 or 2.09%
from the adopted FY 20-21 budget. Due to the Hurricane Delta debris operation expenses that
were not reimbursed by FEMA, the Solid Waste Fund ended the fiscal year 2020-2021 in a
deficit; however due to previous fiscal years ending with a surplus, no solid waste rate
adjustment is required or proposed. The last solid waste rate adjustment was in 2020.
Expenditures. Significant features include the following:
The proposed budget includes $72,000 in Fuel, $10,000 in Contractual Services, $250,000 for
W/S Fund Exependitures by Category
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
$2,200,000
$2,400,000
11‐12 12‐13 13‐14 14‐15 15‐16 16‐17 17‐18 18‐19 19‐20 20‐21* 21‐22**
Solid Waste Fund Rev/Exp
Revenue Expenditures *Estimate **Proposed
August 16, 2021
Page xv
Waste Disposal, $22,000 for Green Waste Disposal, and $10,000 for Contingency. The Waste
Disposal allocation has increased by 4% due to a consumer price index-triggered increase in
the landfill contract. 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 ($1,637,183) increased by $41,415 or 2.6% from
the adopted FY 20-21 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, and cybersecurity upgrades. In addition, the proposed budget includes
additional dispatcher overtime to reflect the higher salaries.
Personnel Services
42%
Materials and
Supplies
12%
Contractual
Services
22%
Interfund Transfers
24%
Solid Waste Fund Expenditures by Category
$‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021* 2021‐2022**
Central Dispatch Revenue vs. Expenditures
Revenue Expenditures *Estimate **Proposed
August 16, 2021
Page xvi
EQUIPMENT REPLACEMENT FUNDS
The Equipment Replacement Fund-General Fund allocation of $150,000 funds the purchase of
three police detective units and a streets broom for the Streets Department.
The Equipment Replacement Fund-Water & Sewer Fund allocation is $0; there were no
requested equipment replacement purchases.
The Equipment Replacement Fund-Solid Waste allocation ($370,000) funds the purchase of a
garbage truck; the purchase will utilize $70,000 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 Beauxart Garden Road, City Hall, the Service Center, etc. Over the past several years,
the City has deposited excess revenue, such as pipeline easement sale revenue, into this fund
for future projects. The proposed FY 2021-2022 budget is $0 but will be amended during the
fiscal year for necessary capital projects to include flooring repairs at the Homer E. Nagel
Public Safety Complex.
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 2021-2022 budget is $50,000, which
includes funding for system testing/analysis and sewer line repair.
The proposed FY 2021-2022 Hotel/Motel Fund budget is unbalanced with revenue totaling
$100,000 and expenditures equaling $130,000. The budget reflects flat hotel occupancy tax
revenue due to impact of the COVID-19 pandemic on the tourism industry, and expenditures
are increased to fund the landscaping improvements and electrical repairs at Tex Ritter Park
where the two museums are located. 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.
Personnel
Services
71%
Materials and
Supplies
1%
Contractual
Services
28%
Central Dispatch Fund Expenditures by Category
August 16, 2021
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. $2,776,200 is allocated for street
improvements and related contractual services. $775,000 in sales tax revenue and $1,200 in
interest income represent the normal revenue; $1,000,000 is transferred-in from the General
Fund in a planned effort to reduce the fund balance; and $1,000,000 is allocated from unspent
funds that were transferred to the Street Improvement Fund from the General Fund prior to
September 30, 2021. 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 ($1,070,000) for
parks and pool improvements, as well as community events, such as the 4th of July, Christmas
on the Avenue, etc. Scheduled park and pool projects are new play equipment at 5th Street
Park, a half-court basketball court at Cropo LeBlanc Park, a concrete parking lot at the Babe
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 2021‐2022
Hotel Occupany Tax Revenue
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021** 2021‐2022**
STREET SALES TAX REVENUE
*Estimate
**Proposed
August 16, 2021
Page xviii
Ruth fields, tennis court re-surfacing, parking lot/concrete drive repairs, and a new playground
at Doornbos Park, and new fencing by the waterslide and the re-surfacing of the Nederland
Swimming Pool deck. $915,000 is transferred-in from the General Fund as a component of
the planned effort to reduce the fund balance. $220,000 of unspent funds were transferred to
the Parks Special Fund from the General Fund prior to September 30, 2021.
NEDERLAND ECONOMIC DEVELOPMENT CORPORATION
The Nederland Economic Development Corporation Board of Directors has proposed a
balanced budget of $903,136, an increase of $37,279 or 4.31% from the adopted FY 20-21
budget. Significant features include a $500,000 allocation for special programs, which
includes incentives offered to local businesses. In addition, the budget includes funding for
utilities and building maintenance following the NEDC Board of Director’s decision to
purchase and office in their own building and rental property revenue following the decision
to lease property purchased on Boston Avenue.
DEBT SERVICE
The debt service requirements for FY 2021-2022 are as follows:
Ad Valorem Taxes $2,022,273
Water and Sewer Revenues 964,438
Total $2,986,711
PERSONNEL
COLA/
Steps
NPOA CBA
Steps &
COLA IAFF CBA
Health &
Dental
Ins. TMRS
Salary
Survey
Adjustments
New
Position Total
General Fund 128,013.24 46,673.44 28,953.17 19,883.95 46,140.45 62,184.37 78,108 + 409,956.62
Water and Sewer Fund 31,544.54 ‐0.01 9,842.98 41,774.30 + 83,161.81
Solid Waste Fund 160,34.67 ‐1,736.90 3,805.68 2,970.24 + 21,073.69
Central Dispatch Fund 19,412.45 ‐10,910.14 2,439.20 30,519.22 + 41,460.73
Total +195,004.90 $46,673.44 $28,953.17 $7,236.90 $62,228.31 $137,448.13 +78,108 + 555,652.85
The proposed budget for FY 2021-2022 includes a 2% 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 eligible for a “step” on the City’s General Wage Scale. Combined,
the cost of the 2% COLA and steps across the General Fund, Water and Sewer Fund, Solid Waste
Fund, and Central Dispatch Fund equals $195,004.90.
The proposed budget allocates funds to meet the terms of the Nederland Police Officers
Association’s collective bargaining agreement ($46,673.44). The City and police union negotiated
a new three-year CBA effective October 1, 2021. The CBA includes a 2% COLA, a salary
adjustment for the assistant police chief position, which was determined following an assessment
of the pay compared to other local entities, a residency incentive to own a home or rent in
Nederland, an adjustment to the cell phone allowances, and an enhanced physical fitness incentive.
August 16, 2021
Page xix
The proposed budget allocates funds to meet the terms of the International Association of
Firefighters, Local 3339’s collective bargaining agreement ($28,953.17). The City and fire union
negotiated a new five-year CBA effective October 1, 2021. The CBA includes a 2% COLA, salary
adjustment for the firefighter, fire captain, and assistant fire chief positions, which was determined
following an assessment of the pay compared to other local entities, a residency incentive to own
a home or rent in Nederland, and an enhanced physical fitness incentive.
The City’s health and dental insurance costs increased by $7,236.90. Due to a successful year of
claims, the City renewed the contract with its health insurance provider (Blue Cross/Blue Shield
of Texas) and its dental insurance provider (United Health Care) with no rate increase for the
renewals. However, employees made changes to dependent coverage selections, which resulted
in the City’s contribution and overall costs increasing.
Payments to the Texas Municipal Retirement System (TMRS) increased by $62,228.31. Effective
January 1, 2022, the City’s contribution shall increase from 7.36% to 7.52% with employees’
retirement benefits remaining the same; the contribution increase is likely due, in part, to the
greater than normal number of retirements in recent years.
The proposed budget allocates funds for salary survey adjustments ($137,448.13). 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. Earlier this year, the City began the second
salary survey; on June 14, 2021, the City Council approved salary survey adjustments that would
be implemented over the next several years. The next phase of the recommended pay adjustments’
implementation differs for the City’s hourly and salaried employees:
Hourly employees would be adjusted on October 1, 2021, in addition to the budgeted 2%
cost of living adjustment; however, steps for these employees would be frozen during fiscal
year 21-22; and
Salaried employees would receive the 2% COLA on October 1, 2021. On April 1, 2022,
salaried employees would receive the salary survey adjustment; however, no additional
steps would be afforded to these employees during the fiscal year 21-22.
The proposed budget includes one new position – police officer ($78,108). The Police Chief
requested this new position to enhance the service of the Nederland Police Department,
specifically to increase the number of detectives. Over the past ten years, five police officer
positions have been added to the NPD, increasing the number of staff from 21 to 26, an increase
of nearly 24%. However, the number of police detectives has remained the same for over 20 years.
By adding a new police officer position, the Police Chief would appoint a new detective without
impacting patrol operations and facilitate a vacant sergeant position being filled to oversee the
detectives’ division.
In the General Fund, the total costs for the 2% COLA and steps, the costs of the new collective
bargaining agreements, the health and dental insurance costs, retirement system costs, salary
survey adjustments, and the new position are $409,957. In the Water & Sewer Fund, the total
costs for the 2% COLA and steps, the health and dental insurance costs, retirement system costs,
ANNUAL BUDGET
FINANCIAL SUMMARIES
CITY OF NEDERLAND
ANNUAL BUDGET
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CITY OF NEDERLAND
1
CITY OF NEDERLAND
BALANCE SHEET-ALL FUNDS
AS OF JUNE 30, 2021
Water &Street Equipment
General Debt Service Sewer Solid Waste Improvement Replace.
Fund Fund Funds Fund Fund Funds
ASSETS
Cash & Investments $23,175,043 $224,492 $11,254,884 $2,908,002 $3,675,848 $2,048,189
Cash & Investments - Restricted 830,146
Due (To)/From Other Funds (2,167,873) 2,100,814
Prepaid Expenses 73,545 536,920 53,312 1,466,056
Accounts Receivable 672,647 164,208 118,493 57,778 75,830
Fixed Assets (Net)29,287,971 757,539
TOTAL ASSETS $21,753,362 $2,489,514 $42,028,414 $3,776,631 $3,751,678 $3,514,245
LIABILITIES & FUND BALANCE
Accounts Payable $670,803 $0 $1,039,699 $216,217 $5,670 $0
Reserve for Taxes & Receivables 348,691 164,208
TOTAL LIABILITIES 1,019,494 164,208 1,039,699 216,217 5,670 0
FUND BALANCE
Fund Balance 10/01/20 16,376,524 189,875 41,757,732 3,782,992 3,799,092 3,790,757
Revenues 12,601,327 2,517,944 3,680,039 1,203,500 762,004 295,036
Expenditures (8,243,983) (382,513) (4,449,056) (1,426,078) (815,088) (571,548)
FUND BALANCE 6/30/21 20,733,868 2,325,306 40,988,715 3,560,414 3,746,008 3,514,245
TOTAL LIABILITIES
& FUND BALANCE $21,753,362 $2,489,514 $42,028,414 $3,776,631 $3,751,678 $3,514,245
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
$99,581 $4,657 $53,967 $95,327 $293,004 $65,113 $2,374,381 $521,866
10,000
887,808
$99,581 $4,657 $63,967 $95,327 $293,004 $65,113 $2,374,381 $1,409,674
$2,542 $0 $537 $975 $128,250 $3,260 $39,853 $75,683
43,995
2,542 0 44,532 975 128,250 3,260 39,853 75,683
104,617 5,452 39,044 101,095 255,944 85,762 2,793,348 1,250,179
5,758 6,156 36,351 55,451 42,000 29,791 219 1,264,736
(13,336) (6,951) (55,960) (62,194) (133,190) (53,700) (459,039) (1,180,924)
97,039 4,657 19,435 94,352 164,754 61,853 2,334,528 1,333,991
$99,581 $4,657 $63,967 $95,327 $293,004 $65,113 $2,374,381 $1,409,674
ANNUAL BUDGET
CITY OF NEDERLAND
3
CITY OF NEDERLAND
ALL FUNDS SUMMARY
BUDGET FISCAL YEAR 2021-2022
OPERATING FUNDS
Debt Water & SSES Solid Equip.
General Service Sewer Project Waste Replace.
Fund Fund Fund Fund Fund Funds
REVENUES:
Taxes $11,172,081 $2,022,273
License & Permits 131,100
Intergovernmental 220,000
Charges for Service 110,500 5,501,000 1,674,628
Fines & Forfeitures 225,000
Miscellaneous 100,000 35,038 10,250
Donations
Transfers-In 485,000 964,438 50,000 520,000
TOTAL 12,443,681 2,986,711 5,536,038 50,000 1,684,878 520,000
APPROPRIATIONS:
General Administration 1,448,448
Fire Department 2,103,641
Police Department 4,632,259 80,000
Public Services 2,129,423 4,101,600 50,000 1,284,878 440,000
Parks & Recreation 702,813
Library 658,097
Other Requirements 554,000
Debt Service 2,986,711
Transfers-Out 2,090,000 1,434,438 400,000
TOTAL 14,318,681 2,986,711 5,536,038 50,000 1,684,878 520,000
CHANGE IN
FUND BALANCE ($1,875,000) $0 $0 $0 $0 $0
ANNUAL BUDGET
CITY OF NEDERLAND
4
ANNUAL BUDGET
AGENCY
SPECIAL FUNDS FUND
Police Hotel/ Fire Parks & Court Street MCML
Narcotics Library Motel Dept Spec Rec. Spec. Tech. Improv. Dispatch Memo
Fund Fund Fund Fund Fund Fund Fund Fund Total
$100,000 $775,000 $14,069,354
131,100
35,000 1,637,183 1,892,183
7,286,128
6,000 231,000
400 5,000 1,200 151,888
66,500 25,000 10,000 101,500
915,000 1,000,000 3,934,438
35,400 71,500 100,000 25,000 925,000 6,000 1,776,200 1,637,183 27,797,591
659,783 2,108,231
25,000 2,128,641
25,400 6,000 977,400 5,721,059
2,776,200 10,782,101
130,000 1,070,000 1,902,813
102,800 760,897
554,000
2,986,711
10,000 3,934,438
35,400 102,800 130,000 25,000 1,070,000 6,000 2,776,200 1,637,183 30,878,891
$0 ($31,300) ($30,000) $0 ($145,000) $0 ($1,000,000) $0 ($3,081,300)
CITY OF NEDERLAND
5
CONSOLIDATED STATEMENT
FISCAL YEAR 2021-2022
Beginning FY21-22 FY21-22 Ending
Fund Balance Revenue Expenditures Fund Balance
FUND
General Fund $15,288,543 $12,443,681 $14,318,681 $13,413,543
Street Improvement Fund 3,799,092 1,776,200 2,776,200 2,799,092
Water & Sewer Fund 5,158,308 5,536,038 5,536,038 5,158,308
SSES Project Fund 543,777 50,000 50,000 543,777
Solid Waste Fund 2,867,550 1,684,878 1,684,878 2,867,550
Equip. Replacement-General 2,350,362 175,000 150,000 2,375,362
Equip. Replacement-W & S 302,933 45,000 -347,933
Equip. Replacement-Solid Waste 948,454 300,000 370,000 878,454
Police Narcotic Fund 104,617 35,400 35,400 104,617
Library Special Fund 41,300 71,500 102,800 10,000
Court Technology Fund 5,452 6,000 6,000 5,452
Hotel/Motel Fund 99,773 100,000 130,000 69,773
Fire Department Special Fund 80,762 25,000 25,000 80,762
Parks & Recreation Spec. Fund 255,944 925,000 1,070,000 110,944
MCML Central Dispatch Fund 356,837 1,637,183 1,637,183 356,837
Debt Service Fund 189,875 2,986,711 2,986,711 189,875
$32,393,579 $27,797,591 $30,878,891 $29,312,279
ANNUAL BUDGET
CITY OF NEDERLAND
6
SUMMARY OF EXPENDITURES
ALL FUNDS
FISCAL YEAR 2021-2022
PERSONNEL MATERIALS CONTRACTUAL
SERVICES & SUPPLIES SERVICES CAPITAL TRANSFERS TOTAL
FUND
General Fund $8,737,225 $532,885 $2,558,571 $400,000 $2,090,000 $14,318,681
Street Improvement Fund 0 0 0 2,776,200 0 2,776,200
Water & Sewer Fund 2,132,050 610,170 1,342,850 16,530 1,434,438 5,536,038
SSES Project Fund 0 0 50,000 0 0 50,000
Solid Waste Fund 707,638 209,050 368,190 0 400,000 1,684,878
Equip. Replacement-General 0 0 0 150,000 0 150,000
Equip. Replacement-W & S 0 0 0 0 0 0
Equip. Replacement-Solid Waste 0 0 0 370,000 0 370,000
Police Narcotic Fund 4,000 12,400 9,000 0 10,000 35,400
Library Special Fund 0 78,800 24,000 0 0 102,800
Court Technology Fund 0 0 6,000 0 0 6,000
Hotel/Motel Fund 0 0 105,000 25,000 0 130,000
Fire Department Special Fund 0 13,000 12,000 0 0 25,000
Parks & Recreation Special Fund 0 10,000 25,000 1,035,000 0 1,070,000
MCML Central Dispatch Fund 1,156,739 14,550 465,894 0 0 1,637,183
Debt Service Fund 0 0 2,986,711 0 0 2,986,711
$12,737,652 $1,480,855 $7,953,216 $4,772,730 $3,934,438 $30,878,891
ANNUAL BUDGET
CITY OF NEDERLAND
7
ANNUAL BUDGET
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CITY OF NEDERLAND
8
ANNUAL BUDGET
GENERAL FUND
CITY OF NEDERLAND
ANNUAL BUDGET
GENERAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
REVENUES
Current Taxes $4,490,000 $4,943,825 $4,648,081
Delinquent Taxes 69,000 42,806 54,000
Industrial In-Lieu-of Tax Payments 2,025,000 3,215,618 2,325,000
Sales Tax 2,950,000 3,042,093 3,100,000
Taxes P&I 55,900 54,480 55,000
Occupational Taxes & Licenses 6,975 6,837 6,100
Franchise Fees 990,000 287,556 990,000
Federal Grant Revenue 0 4,325 0
State Grant Funds 0 177 0
School Contribution 217,025 142,171 220,000
Inspection Fees 123,000 165,489 125,000
Pool & Recreation Bldg. Fees 96,000 27,813 96,000
Donations 0 450 0
Fines & Court Costs 220,000 252,256 220,000
Library Fees 17,000 6,623 12,000
Animal Control Fees 4,500 1,594 2,500
Court Bldg Security Fees 4,800 7,104 5,000
Time Payment Reimbursement Fee 0 4,285 0
Interest Income 120,000 7,249 25,000
Miscellaneous Revenue 71,000 146,076 75,000
Transfers In 485,000 242,500 485,000
TOTAL REVENUES 11,945,200 12,601,327 12,443,681
EXPENDITURES
Personnel Services 8,313,040 5,948,175 8,737,225
Materials & Supplies 531,460 247,268 532,885
Contractual Services 2,508,681 1,677,987 2,558,571
Capital Outlay 275,000 168,053 400,000
Transfers Out 405,000 202,500 2,090,000
TOTAL EXPENDITURES 12,033,181 8,243,983 14,318,681
EXCESS (DEFICIT) REVENUES
OVER EXPENDITURES ($87,981) $4,357,344 ($1,875,000)
CITY OF NEDERLAND
9
ANNUAL BUDGET
GENERAL FUND
SUMMARY OF EXPENDITURES
FISCAL YEAR 2021-2022
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 82,880 0 0 83,230
City Manager 448,410 4,750 73,760 0 0 526,920
Finance 261,652 4,500 149,925 0 0 416,077
Personnel 240,782 7,210 88,075 0 0 336,067
Civil Service 0 600 3,550 0 0 4,150
City Hall 0 4,150 54,500 0 0 58,650
Police 3,717,178 106,450 808,631 0 0 4,632,259
Property Maintenance 35,215 3,975 22,250 0 0 61,440
Emergency Management 0 2,500 69,100 0 0 71,600
Fire 1,792,341 68,650 152,400 0 0 2,013,391
Fire Department Volunteers 650 0 18,000 0 0 18,650
Inspections 208,590 10,200 31,150 0 0 249,940
Code Enforcement 76,226 3,050 26,950 0 0 106,226
Public Works Admin. 269,657 8,400 89,000 0 0 367,057
Street Department 726,573 159,300 39,600 275,000 0 1,200,473
Animal Control 121,157 4,400 18,730 0 0 144,287
Parks & Recreation 471,663 104,750 126,400 0 0 702,813
Library 346,427 39,500 147,170 125,000 0 658,097
Other Requirements 0 0 554,000 0 2,090,000 2,644,000
$8,737,225 $532,885 $2,558,571 $400,000 $2,090,000 $14,318,681
CITY OF NEDERLAND
PERSONNEL
SERVICES 61%
MATERIALS &
SUPPLIES 4%
CONTRACTUAL
SERVICES 18%
CAPITAL
OUTLAY 3%
INTERFUND
TRANSFERS 14%
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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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $20,620 $15,467 $20,654
6200 Materials & Supplies 200 21 200
6300 Contractual Services 3,000 0 2,500
6700 Capital Outlay 0 0 0
Total $23,820 $15,488 $23,354
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
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ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:City Council - 01-11-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $19,120 $14,340 $19,120
Social Security 6126 1,466 1,097 1,500
Worker's Compensation 6128 34 30 34
Total 20,620 15,467 20,654
MATERIALS & SUPPLIES
General Office Supplies 6210 100 21 100
Supplies/Minor Tools & Equipment 6265 100 0 100
Total 200 21 200
CONTRACTUAL SERVICES
Training & Travel 6333 3,000 0 2,500
Total 3,000 0 2,500
TOTALS $23,820 $15,488 $23,354
CITY OF NEDERLAND
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CITY OF NEDERLAND
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LEGAL
CITY OF NEDERLAND
The City Attorney is appointed by the City Council and is the legal advisor for the City
Council and all other City officers, departments, and officials. The City Judge is appointed
by the City Council and operates Municipal Court.
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ANNUAL BUDGET
SUMMARY
General Fund
Legal
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $50 $43 $50
6200 Materials & Supplies 300 0 300
6300 Contractual Services 80,700 53,175 82,880
6700 Capital Outlay 0 0 0
Total $81,050 $53,218 $83,230
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
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ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Legal - 01-12-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Worker's Compensation 6128 $50 $43 $50
Total 50 43 50
MATERIALS & SUPPLIES
Books & Publications 6212 300 0 300
Total 300 0 300
CONTRACTUAL SERVICES
Legal Services 6313 55,700 37,128 57,240
Training & Travel 6333 500 0 500
Court Costs, Jury Fees 6372 400 0 400
City Judge 6374 24,100 16,047 24,740
Total 80,700 53,175 82,880
TOTALS $81,050 $53,218 $83,230
CITY OF NEDERLAND
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CITY OF NEDERLAND
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CITY MANAGER
CITY OF NEDERLAND
The City Manager is appointed and is responsible to the Mayor and City Council. He is the
Chief Administrative Officer of the City. The City Manager oversees personnel, develops
the proposed budget, proposes policy alternatives and is generally responsible for the
implementation of policies and programs proposed by the City Council. The City Clerk is
appointed by the City Council.
19
ANNUAL BUDGET
SUMMARY
General Fund
City Manager
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $436,945 $311,219 $448,410
6200 Materials & Supplies 5,250 2,315 4,750
6300 Contractual Services 80,000 27,917 73,760
6700 Capital Outlay 0 0 0
Total $522,195 $341,451 $526,920
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: 2021-2022
DEPARTMENT:City Manager - 01-13-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $341,415 $246,638 $350,169
Longevity 6113 2,064 1,520 2,208
Extra Help 6115 3,000 0 3,000
Group Insurance 6121 38,785 27,878 38,824
TMRS 6124 24,516 18,728 26,358
Social Security 6126 26,506 15,882 27,186
Worker's Compensation 6128 659 573 665
Total 436,945 311,219 448,410
MATERIALS & SUPPLIES
General Office Supplies 6210 3,500 1,066 3,000
Books & Publications 6212 750 614 750
Miscellaneous Supplies 6220 1,000 635 1,000
Total 5,250 2,315 4,750
CONTRACTUAL SERVICES
Postage & Freight 6332 1,200 237 1,000
Training & Travel 6333 5,000 293 5,000
Advertising/Publication 6337 8,000 9,341 10,000
Insurance-General 6341 550 389 510
Vehicle & Equipment R & M 6355 250 0 250
Dues & Memberships 6377 11,500 9,091 11,000
Contractual Services 6393 40,000 6,601 31,000
Election Services 6395 13,500 1,965 15,000
Total 80,000 27,917 73,760
TOTALS $522,195 $341,451 $526,920
CITY OF NEDERLAND
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CITY OF NEDERLAND
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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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $247,880 $187,531 $261,652
6200 Materials & Supplies 4,500 1,958 4,500
6300 Contractual Services 130,950 107,324 149,925
6700 Capital Outlay 0 0 0
Total $383,330 $296,813 $416,077
Schedule of Personnel Number of Number of
Pay Grade Positions
Director of Finance/Assistant City Manager 127 1
Accounting Assistant 108 1
Total 2
CITY OF NEDERLAND
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ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Finance - 01-15-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $194,770 $147,781 $205,195
Longevity 6113 1,440 1,024 1,536
Group Insurance 6121 23,215 16,722 23,255
TMRS 6124 13,072 11,129 15,464
Social Security 6126 15,010 10,551 15,815
Worker's Compensation 6128 373 324 387
Total 247,880 187,531 261,652
MATERIALS & SUPPLIES
General Office Supplies 6210 4,000 1,646 4,000
Books & Publications 6212 500 312 500
Total 4,500 1,958 4,500
CONTRACTUAL SERVICES
Auditing & Accounting 6311 40,000 39,669 41,000
Postage & Freight 6332 1,800 1,118 1,800
Training & Travel 6333 5,000 1,524 5,000
Advertising/Publication 6337 1,000 0 1,000
Insurance-General 6341 350 285 325
Dues & Memberships 6377 800 485 800
Contractual Services 6393 82,000 64,243 100,000
Total 130,950 107,324 149,925
TOTALS $383,330 $296,813 $416,077
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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $223,469 $164,390 $240,782
6200 Materials & Supplies 7,210 1,251 7,210
6300 Contractual Services 84,250 48,993 88,075
6700 Capital Outlay 000
Total $314,929 $214,634 $336,067
Schedule of Personnel Number of Number of
Pay Grade Positions
Human Resources Director/Deputy City Manager 125 1
Administrative Secretary 107 1
Total 2
CITY OF NEDERLAND
28
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Personnel - 01-16-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $177,685 $130,984 $187,286
Overtime 6111 100 0 100
Longevity 6113 1,104 780 1,200
Extra Help 6115 1,000 259 4,700
Group Insurance 6121 16,708 12,051 18,242
TMRS 6124 12,768 9,924 14,106
Social Security 6126 13,762 10,095 14,786
Worker's Compensation 6128 342 297 362
Total 223,469 164,390 240,782
MATERIALS & SUPPLIES
General Office Supplies 6210 3,000 736 3,000
Books & Publications 6212 150 76 150
Foods 6236 560 248 560
Special Program Supplies 6243 3,500 191 3,500
Total 7,210 1,251 7,210
CONTRACTUAL SERVICES
Consultant Services 6312 29,500 20,153 29,500
Medical Svcs. and Pre-Employ.6314 8,500 7,942 12,250
Postage & Freight 6332 450 414 450
Training & Travel 6333 3,000 230 3,000
Advertising/Publication 6337 1,000 130 1,000
Printing & Binding 6338 750 720 750
Insurance-General 6341 350 234 325
Unemployment Reimbursement 6347 7,000 3,634 7,000
Dues & Memberships 6377 700 768 800
CITY OF NEDERLAND
29
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Personnel - 01-16-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Contractual Services 6393 20,000 8,598 20,000
Special Programs 6400 13,000 6,170 13,000
Total 84,250 48,993 88,075
TOTALS $314,929 $214,634 $336,067
CITY OF NEDERLAND
30
ANNUAL BUDGET
SUMMARY
General Fund
Civil Service
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 600 0 600
6300 Contractual Services 3,550 0 3,550
6700 Capital Outlay 0 0 0
Total $4,150 $0 $4,150
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
31
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Civil Service - 01-16-01
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
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 0 1,500
Advertising/Publication 6337 150 0 150
Dues & Memberships 6377 200 0 200
Total 3,550 0 3,550
TOTALS $4,150 $0 $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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 4,450 1,908 4,150
6300 Contractual Services 65,850 40,879 54,500
6700 Capital Outlay 0 0 0
Total $70,300 $42,787 $58,650
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
34
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:City Hall - 01-19-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
MATERIALS & SUPPLIES
General Office Supplies 6210 $750 $716 $750
Miscellaneous Supplies 6220 1,000 595 1,000
Foods 6236 500 89 400
Supplies/Minor Tools & Equipment 6265 2,200 508 2,000
Total 4,450 1,908 4,150
CONTRACTUAL SERVICES
Telephone 6331 6,500 5,617 7,500
Insurance-General 6341 29,850 14,845 17,000
Electricity 6348 8,000 3,061 8,000
Natural Gas 6349 2,000 1,314 2,000
Bldg/Structure Improvements 6350 2,000 2,179 2,000
Fixed Plant & Equipment R & M 6351 7,000 6,713 7,000
Rental Equipment 6366 3,000 1,570 3,000
Janitorial Services 6380 7,500 5,580 8,000
Total 65,850 40,879 54,500
TOTALS $70,300 $42,787 $58,650
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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $3,461,957 $2,498,385 $3,717,178
6200 Materials & Supplies 106,450 57,801 106,450
6300 Contractual Services 787,115 573,364 808,631
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 0 0 0
Total $4,355,522 $3,129,550 $4,632,259
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: 2021-2022
DEPARTMENT:Police - 01-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $2,321,512 $1,683,171 $2,511,247
Overtime 6111 210,000 139,817 215,000
Longevity 6113 14,448 9,976 15,360
Extra Help 6115 52,000 45,774 52,000
Certification Pay 6116 64,620 42,016 64,320
Group Insurance 6121 358,766 253,321 376,207
TMRS 6124 186,330 140,434 209,883
Social Security 6126 203,687 139,891 218,631
Worker's Compensation 6128 50,594 43,985 54,530
Total 3,461,957 2,498,385 3,717,178
MATERIALS & SUPPLIES
General Office Supplies 6210 11,000 8,510 11,000
Books & Publications 6212 750 0 750
Miscellaneous Supplies 6220 7,000 2,962 7,000
Motor Vehicle Fuel 6222 45,000 26,283 45,000
Wearing Apparel 6231 24,000 11,330 24,000
Foods 6236 1,200 514 1,200
Supplies/Minor Tools & Equipment 6265 15,000 6,673 15,000
Safety Equipment 6274 2,500 1,529 2,500
Total 106,450 57,801 106,450
CONTRACTUAL SERVICES
Computer System 6315 12,000 9,448 12,000
Telephone 6331 10,000 4,435 9,000
Postage & Freight 6332 7,000 3,457 7,000
CITY OF NEDERLAND
39
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Police - 01-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Training & Travel 6333 8,000 5,364 8,000
Insurance-General 6341 39,000 32,914 37,000
Insurance Motor Equipment 6343 12,000 13,445 15,000
Electricity 6348 18,000 10,408 18,000
Bldg/Structure Improvements 6350 4,000 0 4,000
Fixed Plant & Equipment R & M 6351 6,000 2,969 6,000
Vehicle & Equipment R & M 6355 25,000 9,835 25,000
Dues & Memberships 6377 2,500 1,020 2,500
Janitorial Services 6380 5,200 3,768 5,200
Prisoner Costs 6384 25,000 10,313 25,000
Contractual Services 6393 40,000 35,908 46,000
Special Programs 6400 2,000 1,519 2,000
Contribution - Central Dispatch 6406 571,415 428,561 586,931
Total 787,115 573,364 808,631
TOTALS $4,355,522 $3,129,550 $4,632,259
CITY OF NEDERLAND
40
ANNUAL BUDGET
SUMMARY
General Fund
Property Maintenance
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $33,731 $8,647 $35,215
6200 Materials & Supplies 4,000 1,148 3,975
6300 Contractual Services 16,500 14,724 22,250
6700 Capital Outlay 0 0 0
Total $54,231 $24,519 $61,440
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
41
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Property Maintenance - 01-21-01
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Overtime 6111 $4,000 $2,029 $6,000
Extra Help 6115 26,000 5,049 26,000
TMRS 6124 500 225 0
Social Security 6126 2,295 530 2,295
Worker's Compensation 6128 936 814 920
Total 33,731 8,647 35,215
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 2,500 1,107 2,500
Motor Vehicle Supplies 6258 250 7 225
Supplies/Minor Tools & Equipment 6265 1,250 34 1,250
Total 4,000 1,148 3,975
CONTRACTUAL SERVICES
Insurance Motor Equipment 6343 1,500 1,430 1,500
Vehicle & Equipment R & M 6355 1,000 0 750
Contractual Services 6393 14,000 13,294 20,000
Total 16,500 14,724 22,250
TOTALS $54,231 $24,519 $61,440
CITY OF NEDERLAND
42
ANNUAL BUDGET
SUMMARY
General Fund
Emergency Management
CATEGORY BUDGET ACTUAL AS
2020-2021 OF June 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 2,500 9,091 2,500
6300 Contractual Services 68,000 44,133 69,100
6700 Capital Outlay 0 0 0
Total $70,500 $53,224 $71,600
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
43
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Emergency Management - 01-21-02
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $2,500 $9,091 $2,500
Total 2,500 9,091 2,500
CONTRACTUAL SERVICES
Training & Travel 6333 3,000 0 3,000
Insurance-General 6341 0 966 1,100
Contractual Services 6393 65,000 43,167 65,000
Total 68,000 44,133 69,100
TOTALS $70,500 $53,224 $71,600
CITY OF NEDERLAND
44
ANNUAL BUDGET
FIRE DEPARTMENT
CITY OF NEDERLAND
The Fire Department provides firefighting and rescue services to the City and the
surrounding areas. Throughout the year, the Fire Department conducts fire prevention
programs, first aid classes, and cooperates in local service projects. Special training has
also prepared the Fire Department to respond effectively during natural disasters and
during area emergencies such as hazardous material incidents.
45
ANNUAL BUDGET
SUMMARY
General Fund
Fire Department
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $1,698,176 $1,297,757 $1,792,341
6200 Materials & Supplies 69,150 37,230 68,650
6300 Contractual Services 143,550 92,953 152,400
6700 Capital Outlay 0 0 0
Total $1,910,876 $1,427,940 $2,013,391
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 11
Total 16
CB - Collective Bargaining
CITY OF NEDERLAND
46
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Fire Department - 01-22-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $1,161,506 $887,886 $1,238,585
Overtime 6111 96,400 82,545 100,000
Longevity 6113 11,424 8,276 12,192
Certification Pay 6116 29,700 19,794 26,400
Group Insurance 6121 177,029 125,488 175,272
TMRS 6124 92,718 74,521 103,013
Social Security 6126 99,376 73,146 105,354
Worker's Compensation 6128 30,023 26,101 31,525
Total 1,698,176 1,297,757 1,792,341
MATERIALS & SUPPLIES
General Office Supplies 6210 2,700 1,025 2,700
Books & Publications 6212 1,850 1,651 1,850
Miscellaneous Supplies 6220 7,500 5,307 6,000
Motor Vehicle Fuel 6222 12,000 7,385 13,000
Wearing Apparel 6231 10,000 8,569 10,000
Foods 6236 2,400 1,069 2,400
Signs & Markers 6240 500 0 500
Special Program Supplies 6243 1,200 0 1,200
Motor Vehicle Supplies 6258 1,000 557 1,000
Supplies/Minor Tools & Equipment 6265 30,000 11,667 30,000
Total 69,150 37,230 68,650
CITY OF NEDERLAND
47
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Fire Department - 01-22-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Laboratory Testing 6324 500 0 500
Telephone 6331 8,000 4,039 7,000
Postage & Freight 6332 200 0 200
Training & Travel 6333 12,000 5,538 15,000
Insurance-General 6341 26,550 21,711 24,000
Insurance Motor Equipment 6343 14,200 13,990 15,000
Electricity 6348 11,000 7,266 11,000
Natural Gas 6349 3,000 1,673 3,000
Bldg/Structure Improvements 6350 4,000 4,252 10,000
Fixed Plant & Equipment R & M 6351 4,000 3,820 6,000
Vehicle & Equipment R & M 6355 50,000 24,845 50,000
Rental Equipment 6366 4,000 1,597 4,000
Dues & Memberships 6377 1,500 1,331 1,700
Janitorial Services 6380 3,600 2,631 4,000
Contractual Services 6393 1,000 260 1,000
Total 143,550 92,953 152,400
TOTALS $1,910,876 $1,427,940 $2,013,391
CITY OF NEDERLAND
48
ANNUAL BUDGET
SUMMARY
General Fund
Fire Department Volunteers
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $650 $565 $650
6200 Materials & Supplies 0 0 0
6300 Contractual Services 18,000 11,639 18,000
6700 Capital Outlay 0 0 0
Total $18,650 $12,204 $18,650
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
49
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Fire Department Volunteers- 01-22-01
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Worker's Compensation 6128 $650 $565 $650
Total 650 565 650
CONTRACTUAL SERVICES
Volunteer Promotional Services 6385 4,800 1,739 4,800
Contractual Services 6393 13,200 9,900 13,200
Total 18,000 11,639 18,000
TOTALS $18,650 $12,204 $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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $198,984 $146,199 $208,590
6200 Materials & Supplies 10,700 3,957 10,200
6300 Contractual Services 29,160 13,271 31,150
6700 Capital Outlay 0 0 0
Total $238,844 $163,427 $249,940
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: 2021-2022
DEPARTMENT:Inspections - 01-24-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $145,996 $107,105 $153,761
Overtime 6111 500 0 500
Longevity 6113 1,296 960 1,392
Extra Help 6115 10,000 7,805 10,000
Group Insurance 6121 18,046 13,072 18,082
TMRS 6124 10,549 8,130 11,643
Social Security 6126 12,071 8,670 12,672
Worker's Compensation 6128 526 457 540
Total 198,984 146,199 208,590
MATERIALS & SUPPLIES
General Office Supplies 6210 5,000 1,957 5,000
Books & Publications 6212 1,500 0 1,500
Motor Vehicle Fuel 6222 1,200 438 1,200
Motor Vehicle Supplies 6258 500 108 500
Equipment Maint. & Repair 6270 2,500 1,454 2,000
Total 10,700 3,957 10,200
CONTRACTUAL SERVICES
Reimbursement 6317 750 70 750
Telephone 6331 1,000 1,891 2,500
Postage & Freight 6332 750 150 750
Training & Travel 6333 2,500 140 2,500
Insurance-General 6341 1,200 1,486 1,700
Insurance Motor Equipment 6343 610 503 600
Bldg/Structure Improvements 6350 0 1,788 0
Dues & Memberships 6377 800 757 800
CITY OF NEDERLAND
53
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Inspections - 01-24-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Janitorial Services 6380 5,550 4,140 5,550
Contractual Services 6393 16,000 2,346 16,000
Total 29,160 13,271 31,150
TOTALS $238,844 $163,427 $249,940
CITY OF NEDERLAND
54
ANNUAL BUDGET
CODE ENFORCEMENT
CITY OF NEDERLAND
Code Enforcement is responsible for enforcing the City's existing Codes, such as weedy lots,
junked vehicles, illegal dumping, etc., the International Property Maintenance Code, and solid
waste regulations. This service is necessary to protect Nederland neighborhoods and business
districts.
55
ANNUAL BUDGET
SUMMARY
General Fund
Code Enforcement
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $74,647 $53,870 $76,226
6200 Materials & Supplies 3,300 741 3,050
6300 Contractual Services 26,450 12,069 26,950
6700 Capital Outlay 0 0 0
Total $104,397 $66,680 $106,226
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: 2021-2022
DEPARTMENT:Code Enforcement - 01-25-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $57,243 $41,170 $58,389
Overtime 6111 100 0 100
Longevity 6113 336 244 384
Group Insurance 6121 8,206 5,942 8,211
TMRS 6124 4,117 3,117 4,404
Social Security 6126 4,412 3,194 4,504
Worker's Compensation 6128 233 203 234
Total 74,647 53,870 76,226
MATERIALS & SUPPLIES
General Office Supplies 6210 2,400 499 2,200
Motor Vehicle Fuel 6222 800 235 750
Motor Vehicle Supplies 6258 100 7 100
Total 3,300 741 3,050
CONTRACTUAL SERVICES
Recording Fees 6318 4,500 1,858 3,500
Telephone 6331 1,000 1,460 2,000
Postage & Freight 6332 1,000 559 1,000
Training & Travel 6333 1,200 75 1,200
Insurance-General 6341 1,000 1,387 1,500
Insurance Motor Equipment 6343 550 366 550
Fixed Plant & Equipment R & M 6351 0 270 0
Vehicle & Equipment R & M 6355 200 445 200
Contractual Services 6393 17,000 5,649 17,000
Total 26,450 12,069 26,950
TOTALS $104,397 $66,680 $106,226
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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $256,162 $189,004 $269,657
6200 Materials & Supplies 8,400 2,967 8,400
6300 Contractual Services 80,600 57,201 89,000
6700 Capital Outlay 0 0 0
Total $345,162 $249,172 $367,057
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: 2021-2022
DEPARTMENT:Public Works Administration - 01-30-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $191,742 $142,670 $201,883
Overtime 6111 150 173 150
Longevity 6113 1,488 1,064 1,584
Group Insurance 6121 34,775 24,021 34,851
TMRS 6124 12,845 10,819 15,231
Social Security 6126 14,794 9,937 15,577
Worker's Compensation 6128 368 320 381
Total 256,162 189,004 269,657
MATERIALS & SUPPLIES
General Office Supplies 6210 4,000 1,513 4,000
Books & Publications 6212 200 0 200
Miscellaneous Supplies 6220 1,500 268 1,500
Motor Vehicle Fuel 6222 2,000 925 2,000
Foods 6236 400 261 400
Safety Equipment 6274 300 0 300
Total 8,400 2,967 8,400
CONTRACTUAL SERVICES
Telephone 6331 5,000 5,232 6,000
Postage & Freight 6332 400 48 400
Training & Travel 6333 2,000 276 2,000
Insurance-General 6341 24,000 26,237 28,500
Insurance Motor Equipment 6343 700 466 600
Electricity 6348 17,000 9,353 17,000
CITY OF NEDERLAND
61
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Public Works Administration - 01-30-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Natural Gas 6349 3,400 2,837 3,400
Fixed Plant & Equipment R & M 6351 2,000 385 2,000
Vehicle & Equipment R & M 6355 0 1,146 0
Rental Equipment 6366 1,200 0 1,200
Dues & Memberships 6377 900 455 900
Contractual Services 6393 4,000 0 5,000
Storm Water Permitting 6394 20,000 10,766 22,000
Total 80,600 57,201 89,000
TOTALS $345,162 $249,172 $367,057
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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $699,180 $473,119 $726,573
6200 Materials & Supplies 159,300 49,710 159,300
6300 Contractual Services 36,700 27,635 39,600
6700 Capital Outlay 275,000 148,110 275,000
Total $1,170,180 $698,574 $1,200,473
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: 2021-2022
DEPARTMENT:Street Department - 01-31-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $487,040 $335,100 $511,218
Overtime 6111 25,000 10,938 22,000
Longevity 6113 8,304 6,202 8,928
Group Insurance 6121 83,492 51,140 83,606
TMRS 6124 37,140 27,106 40,553
Social Security 6126 39,806 26,638 41,474
Worker's Compensation 6128 18,398 15,995 18,794
Total 699,180 473,119 726,573
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 30,000 8,228 30,000
Wearing Apparel 6231 3,000 306 3,000
Street & Bridge Supplies 6246 105,000 33,638 105,000
Chemicals & Insecticides 6256 500 0 500
Motor Vehicle Supplies 6258 10,000 5,956 10,000
Supplies/Minor Tools & Equipment 6265 9,800 1,315 9,800
Safety Equipment 6274 1,000 267 1,000
Total 159,300 49,710 159,300
CONTRACTUAL SERVICES
Insurance-General 6341 1,100 2,322 2,600
Insurance Motor Equipment 6343 8,000 8,573 9,400
Traffic Lights 6354 8,000 0 8,000
Vehicle & Equipment R & M 6355 6,000 4,989 6,000
Street Striping 6357 4,000 0 4,000
CITY OF NEDERLAND
65
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Street Department - 01-31-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Rental Equipment 6366 8,000 11,687 8,000
Contractual Services 6393 1,600 64 1,600
Total 36,700 27,635 39,600
CAPITAL OUTLAY
Street Improvements 6730 275,000 133,988 275,000
Miscellaneous Equipment 6744 0 14,122 0
Total 275,000 148,110 275,000
TOTALS $1,170,180 $698,574 $1,200,473
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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $119,502 $90,923 $121,157
6200 Materials & Supplies 4,900 1,936 4,400
6300 Contractual Services 18,625 9,275 18,730
6700 Capital Outlay 0 0 0
Total $143,027 $102,134 $144,287
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: 2021-2022
DEPARTMENT:Animal Control - 01-34-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $55,208 $41,809 $56,289
Overtime 6111 32,000 24,909 32,000
Longevity 6113 1,248 900 1,296
Certification Pay 6116 1,800 1,315 1,800
Group Insurance 6121 13,269 9,600 13,274
TMRS 6124 6,442 5,126 6,836
Social Security 6126 6,905 4,978 6,991
Worker's Compensation 6128 2,630 2,286 2,671
Total 119,502 90,923 121,157
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 1,800 1,156 1,400
Wearing Apparel 6231 600 0 500
Motor Vehicle Supplies 6258 1,500 156 1,500
Supplies/Minor Tools & Equipment 6265 1,000 624 1,000
Total 4,900 1,936 4,400
CONTRACTUAL SERVICES
Telephone 6331 1,000 434 600
Training & Travel 6333 700 462 700
Insurance-General 6341 1,095 838 1,000
Insurance Motor Equipment 6343 530 459 530
Electricity 6348 2,500 2,283 2,500
CITY OF NEDERLAND
69
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Animal Control - 01-34-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 1,500 0 1,500
Support of Animal Shelter 6391 11,300 4,799 11,900
Total 18,625 9,275 18,730
TOTALS $143,027 $102,134 $144,287
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 a softball field, tennis courts, a soccer
field, open play fields, playground equipment, picnic shelters and related equipment. The
system also includes a swimming pool for water recreational activities. Additionally, this
Department sponsors numerous sports leagues and tournaments throughout the year. The
Department also organizes/provides several community events throughout the year such as
Nederland Night Out and Christmas on the Avenue. Maintenance responsibilities include
mowing, trimming, weed control, landscaping, and beautification. The Department is aided
by a City Council-appointed advisory board -- the Parks and Recreation Board that was
established in 2009.
71
ANNUAL BUDGET
SUMMARY
General Fund
Parks & Recreation
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $465,381 $250,412 $471,663
6200 Materials & Supplies 100,750 46,867 104,750
6300 Contractual Services 129,145 100,408 126,400
6700 Capital Outlay 0 19,943 0
Total $695,276 $417,630 $702,813
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: 2021-2022
DEPARTMENT:Parks & Recreation - 01-51-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $214,811 $151,456 $228,472
Overtime 6111 24,000 2,514 22,000
Longevity 6113 1,104 728 1,248
Extra Help 6115 125,000 34,482 125,000
Group Insurance 6121 49,331 30,309 41,111
TMRS 6124 17,124 11,666 18,829
Social Security 6126 27,916 13,958 28,819
Worker's Compensation 6128 6,095 5,299 6,184
Total 465,381 250,412 471,663
MATERIALS & SUPPLIES
General Office Supplies 6210 2,500 2,229 2,500
Miscellaneous Supplies 6220 1,500 0 1,500
Motor Vehicle Fuel 6222 4,000 1,637 4,000
Wearing Apparel 6231 1,000 213 1,000
Foods 6236 10,500 3,391 10,500
Special Program Supplies 6243 7,500 1,376 7,500
Chemicals & Insecticides 6256 42,000 16,330 45,000
Motor Vehicle Supplies 6258 1,000 140 1,000
Supplies/Minor Tools & Equipment 6265 25,000 17,940 25,000
Equipment Maint. & Repair 6270 4,000 2,757 5,000
Safety Equipment 6274 1,750 854 1,750
Total 100,750 46,867 104,750
CITY OF NEDERLAND
73
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Parks & Recreation - 01-51-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Telephone 6331 2,000 3,370 4,000
Postage & Freight 6332 200 1 200
Training & Travel 6333 7,500 4,254 7,500
Advertising/Publication 6337 750 0 750
Insurance-General 6341 37,995 30,317 34,000
Insurance Motor Equipment 6343 2,200 1,969 2,200
Electricity 6348 41,000 19,902 38,000
Bldg/Structure Improvements 6350 10,000 13,447 10,000
Fixed Plant & Equipment R & M 6351 8,000 4,316 8,000
Rental Equipment 6366 750 3,006 3,000
Dues & Memberships 6377 750 209 750
Contractual Services 6393 18,000 19,617 18,000
Total 129,145 100,408 126,400
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 19,943 0
Total 0 19,943 0
TOTALS $695,276 $417,630 $702,813
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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $375,706 $260,644 $346,427
6200 Materials & Supplies 39,500 28,367 39,500
6300 Contractual Services 139,260 96,068 147,170
6700 Capital Outlay 0 0 125,000
Total $554,466 $385,079 $658,097
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: 2021-2022
DEPARTMENT:Library - 01-55-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $247,446 $179,819 $223,178
Overtime 6111 250 0 250
Longevity 6113 2,832 2,056 1,928
Extra Help 6115 42,000 18,791 33,000
Group Insurance 6121 41,204 29,788 50,062
TMRS 6124 17,881 13,665 16,857
Social Security 6126 22,378 15,034 19,764
Worker's Compensation 6128 1,715 1,491 1,388
Total 375,706 260,644 346,427
MATERIALS & SUPPLIES
General Office Supplies 6210 6,500 3,818 6,500
Books & Publications 6212 25,000 20,895 25,000
Miscellaneous Supplies 6220 2,500 539 2,500
Special Program Supplies 6243 500 361 500
Supplies/Minor Tools & Equipment 6265 5,000 2,754 5,000
Total 39,500 28,367 39,500
CONTRACTUAL SERVICES
Telephone 6331 3,800 2,558 3,800
Postage & Freight 6332 2,000 2,000 2,000
Training & Travel 6333 500 108 500
Printing & Binding 6338 1,300 446 1,300
Insurance-General 6341 42,110 34,061 38,000
Electricity 6348 21,000 8,175 20,000
Natural Gas 6349 1,600 887 1,600
Bldg/Structure Improvements 6350 8,000 2,166 8,000
CITY OF NEDERLAND
77
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Library - 01-55-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 2,500 1,294 2,500
Rental Equipment 6366 2,100 1,671 2,100
Dues & Memberships 6377 450 40 450
Janitorial Services 6380 0 2,727 13,020
Contractual Services 6393 52,400 39,740 52,400
Special Programs 6400 1,500 195 1,500
Total 139,260 96,068 147,170
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 0 125,000
Total 0 0 125,000
TOTALS $554,466 $385,079 $658,097
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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 567,276 346,960 554,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 405,000 202,500 2,090,000
Total $972,276 $549,460 $2,644,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
80
ANNUAL BUDGET
FUND:General FISCAL YEAR: 2021-2022
DEPARTMENT:Other Requirements - 01-90-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Computer System 6315 $120,000 $121,559 $140,000
Retiree Insurance 6326 25,000 8,001 25,000
Retiree Accrued Compensation 6336 25,000 0 25,000
Street Lights 6365 198,000 96,473 198,000
Senior Citizen Center 6371 53,255 39,975 54,000
Contractual Services 6393 30,000 5,152 25,000
Special Programs 6400 12,000 15,036 14,000
Contingency 6406 61,021 60,764 30,000
Vacation Buy Back 6409 23,000 0 23,000
Preventative Care Reimbursement 6411 20,000 0 20,000
Total 567,276 346,960 554,000
INTERFUND TRANSFERS
Transfer to Parks Special Fund 6904 80,000 40,000 915,000
Transfer to Equipment Replacement 6908 325,000 162,500 175,000
Transfer to Street Improvement 6939 0 0 1,000,000
Total 405,000 202,500 2,090,000
TOTALS $972,276 $549,460 $2,644,000
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 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
FUND BALANCE - October 1 $3,799,092 $3,799,092 $3,799,092
REVENUES
Sales Tax 737,500 760,523 775,000
Interest Income 2,500 1,481 1,200
Transfer In 0 0 1,000,000
TOTAL REVENUES 740,000 762,004 1,776,200
EXPENDITURES
Contractual Services 30,000 0 0
Capital Outlay 710,000 815,088 2,776,200
TOTAL EXPENDITURES 740,000 815,088 2,776,200
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (53,084) (1,000,000)
FUND BALANCE - Sept. 30 $3,799,092 $3,746,008 $2,799,092
CITY OF NEDERLAND
84
ANNUAL BUDGET
SUMMARY
Street Improvement Fund
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 30,000 0 0
6700 Capital Outlay 710,000 815,088 2,776,200
Total $740,000 $815,088 $2,776,200
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
85
ANNUAL BUDGET
FUND:Street Improvement Fund FISCAL YEAR: 2021-2022
DEPARTMENT:Street Improvement Fund 39-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
Contractual Services
Contractual Services 6393 $30,000 $0 $0
Total 30,000 0 0
CAPITAL OUTLAY
Street Improvements 6730 710,000 815,088 2,776,200
Total 710,000 815,088 2,776,200
TOTALS $740,000 $815,088 $2,776,200
CITY OF NEDERLAND
86
ANNUAL BUDGET
WATER & SEWER FUND
CITY OF NEDERLAND
ANNUAL BUDGET
WATER & SEWER FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
REVENUES
Water Service $2,125,000 $1,475,657 $2,300,000
Sewer Service 2,611,925 1,831,371 2,781,000
W&S Line Maintenance Fee 238,000 155,711 238,000
Tapping Fees 52,000 30,250 42,000
Federal Emergency Mgmt Funds 0 27,081 0
Interest Income 50,000 2,370 5,000
Misc. Income 27,368 14,235 30,038
Penalties & Interest 140,000 116,115 140,000
TOTAL REVENUES 5,244,293 3,652,790 5,536,038
EXPENSES
Personnel Services 2,049,855 1,496,435 2,132,050
Materials & Supplies 589,600 439,019 610,170
Contractual Services 1,323,750 982,235 1,342,850
Capital Outlay 20,000 33,472 16,530
Transfers Out 1,447,088 723,544 1,434,438
TOTAL EXPENSES 5,430,293 3,674,705 5,536,038
EXCESS (DEFICIT) REVENUES
OVER EXPENSES ($186,000)($21,915)$0
CITY OF NEDERLAND
87
ANNUAL BUDGET
WATER & SEWER FUND
SUMMARY OF EXPENSES
FISCAL YEAR 2021-2022
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
Water Treatment $614,956 $306,550 $603,250 $0 $0 $1,524,756
Billing & Collections 404,553 94,070 99,500 6,530 0 604,653
Wastewater Treatment 343,725 70,300 557,500 10,000 0 981,525
Water & Sewer Distribution 768,816 139,250 16,100 0 0 924,166
Other Requirements 0 0 66,500 0 1,434,438 1,500,938
$2,132,050 $610,170 $1,342,850 $16,530 $1,434,438 $5,536,038
CITY OF NEDERLAND
PERSONNEL SERVICES
38.5%
MATERIALS &
SUPPLIES
11.0%CONTRACTUAL
SERVICES
24.3%
CAPITAL OUTLAY
0.3%
INTERFUND
TRANSFERS
25.9%
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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $586,215 $451,881 $614,956
6200 Materials & Supplies 316,550 207,430 306,550
6300 Contractual Services 629,250 421,630 603,250
6700 Capital Outlay 0 0 0
Total $1,532,015 $1,080,941 $1,524,756
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: 2021-2022
DEPARTMENT:Water Treatment - 50-60-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $371,162 $278,217 $394,341
Overtime 6111 60,000 56,561 60,000
Longevity 6113 3,744 2,772 4,032
Certification Pay 6116 8,460 6,183 8,460
Group Insurance 6121 67,802 49,031 67,911
TMRS 6124 31,645 25,676 34,919
Social Security 6126 33,918 25,196 35,713
Worker's Compensation 6128 9,484 8,245 9,580
Total 586,215 451,881 614,956
MATERIALS & SUPPLIES
General Office Supplies 6210 150 46 150
Motor Vehicle Fuel 6222 3,000 822 3,000
Wearing Apparel 6231 2,500 186 2,500
Chemicals & Insecticides 6256 300,000 202,366 290,000
Motor Vehicle Supplies 6258 1,500 74 1,500
Supplies/Minor Tools & Equipment 6265 9,000 3,936 9,000
Safety Equipment 6274 400 0 400
Total 316,550 207,430 306,550
CONTRACTUAL SERVICES
Health Inspection Fees 6323 22,000 22,300 22,500
Laboratory Testing 6324 26,000 11,054 26,000
Telephone 6331 1,500 2,236 2,000
Postage & Freight 6332 0 67 0
Training & Travel 6333 3,000 1,452 3,000
Insurance-General 6341 155,000 109,101 122,000
Insurance Motor Equipment 6343 1,250 1,103 1,250
CITY OF NEDERLAND
91
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2021-2022
DEPARTMENT:Water Treatment - 50-60-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Electricity 6348 120,000 69,443 110,000
Natural Gas 6349 1,500 640 1,500
Fixed Plant & Equipment R & M 6351 62,000 16,845 60,000
Vehicle & Equipment R & M 6355 1,000 144 1,000
Rental Equipment 6366 1,000 0 1,000
Contractual Services 6393 0 16,575 0
Untreated Water 6404 235,000 170,670 253,000
Total 629,250 421,630 603,250
TOTALS $1,532,015 $1,080,941 $1,524,756
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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $378,372 $281,077 $404,553
6200 Materials & Supplies 66,400 91,015 94,070
6300 Contractual Services 89,200 68,510 99,500
6700 Capital Outlay 0 0 6,530
Total $533,972 $440,602 $604,653
Schedule of Personnel Number of Number of
Pay Grade Positions
Accounting Supervisor 115 1
Departmental Clerk 106 2
Meter Reader 106 2
Total 5
CITY OF NEDERLAND
94
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2021-2022
DEPARTMENT:Billing & Collections - 50-61-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $275,657 $204,946 $292,863
Overtime 6111 2,000 1,326 2,000
Longevity 6113 3,216 2,340 3,456
Extra Help 6115 11,500 8,387 11,500
Group Insurance 6121 40,971 29,669 46,126
TMRS 6124 20,047 15,717 22,314
Social Security 6126 22,367 16,419 23,701
Worker's Compensation 6128 2,614 2,273 2,593
Total 378,372 281,077 404,553
MATERIALS & SUPPLIES
General Office Supplies 6210 6,600 1,800 6,600
Motor Vehicle Fuel 6222 3,000 1,579 3,000
Wearing Apparel 6231 800 0 800
Motor Vehicle Supplies 6258 400 57 400
Supplies/Minor Tools & Equipment 6265 600 161 3,270
Water Meter & Boxes 6275 55,000 87,418 80,000
Total 66,400 91,015 94,070
CONTRACTUAL SERVICES
Telephone 6331 2,500 781 2,500
Postage & Freight 6332 27,000 19,739 26,000
Training & Travel 6333 2,700 450 1,500
Insurance-General 6341 500 4,667 5,200
Insurance Motor Equipment 6343 1,000 854 1,000
CITY OF NEDERLAND
95
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2021-2022
DEPARTMENT:Billing & Collections - 50-61-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 1,500 782 1,500
Contractual Services 6393 54,000 41,237 61,800
Total 89,200 68,510 99,500
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 0 6,530
Total 0 0 6,530
TOTALS $533,972 $440,602 $604,653
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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $326,262 $221,330 $343,725
6200 Materials & Supplies 67,100 50,230 70,300
6300 Contractual Services 509,500 467,884 557,500
6700 Capital Outlay 15,000 33,472 10,000
Total $917,862 $772,916 $981,525
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: 2021-2022
DEPARTMENT:Wastewater Treatment - 50-62-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $224,232 $152,471 $235,231
Overtime 6111 16,000 9,699 16,000
Longevity 6113 528 364 672
Certification Pay 6116 2,340 1,634 2,340
Group Insurance 6121 42,929 29,065 46,191
TMRS 6124 17,199 12,316 18,624
Social Security 6126 18,597 11,924 19,450
Worker's Compensation 6128 4,437 3,857 5,217
Total 326,262 221,330 343,725
MATERIALS & SUPPLIES
General Office Supplies 6210 1,000 298 1,000
Motor Vehicle Fuel 6222 7,000 5,231 7,200
Wearing Apparel 6231 1,750 528 1,750
Foods 6236 100 0 100
Chemicals & Insecticides 6256 48,000 41,039 50,000
Motor Vehicle Supplies 6258 750 214 750
Supplies/Minor Tools & Equipment 6265 7,500 2,880 8,500
Safety Equipment 6274 1,000 40 1,000
Total 67,100 50,230 70,300
CONTRACTUAL SERVICES
Permitting Fees 6323 32,000 32,473 32,000
Laboratory Testing 6324 56,000 36,721 56,000
Training & Travel 6333 1,500 114 1,500
Insurance-General 6341 115,000 153,776 170,000
Insurance Motor Equipment 6343 3,200 4,730 5,200
Electricity 6348 172,000 147,207 170,000
CITY OF NEDERLAND
99
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2021-2022
DEPARTMENT:Wastewater Treatment - 50-62-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Natural Gas 6349 3,800 2,675 4,800
Fixed Plant & Equipment R & M 6351 78,000 35,718 70,000
Vehicle & Equipment R & M 6355 7,500 3,224 7,500
Rental Equipment 6366 1,000 25,441 1,000
Contractual Services 6393 7,000 635 7,000
Sludge Management 6399 32,500 25,170 32,500
Total 509,500 467,884 557,500
CAPITAL OUTLAY
Plant Equipment 6740 15,000 1,173 10,000
Miscellaneous Equipment 6744 0 32,299 0
Total 15,000 33,472 10,000
TOTALS $917,862 $772,916 $981,525
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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $759,006 $542,147 $768,816
6200 Materials & Supplies 139,550 90,344 139,250
6300 Contractual Services 14,800 18,518 16,100
6700 Capital Outlay 5,000 0 0
Total $918,356 $651,009 $924,166
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: 2021-2022
DEPARTMENT:Water & Sewer Distribution - 50-63-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $507,697 $353,455 $518,889
Overtime 6111 48,000 43,871 50,000
Longevity 6113 6,720 4,794 6,912
Certification Pay 6116 5,580 4,577 6,660
Group Insurance 6121 94,866 64,617 86,621
TMRS 6124 40,541 30,571 43,418
Social Security 6126 43,452 29,699 44,405
Worker's Compensation 6128 12,150 10,563 11,911
Total 759,006 542,147 768,816
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 12,500 6,549 12,500
Wearing Apparel 6231 3,750 596 3,750
Water & Sewer Mains 6247 105,000 78,553 105,000
Motor Vehicle Supplies 6258 9,000 2,515 8,000
Supplies/Minor Tools & Equipment 6265 8,000 2,116 8,000
Equipment Maint. & Repair 6270 1,000 0 1,000
Safety Equipment 6274 300 15 1,000
Total 139,550 90,344 139,250
CONTRACTUAL SERVICES
Computer System 6315 450 403 450
Training & Travel 6333 3,000 1,625 3,000
Insurance-General 6341 900 683 750
Insurance Motor Equipment 6343 5,600 6,155 6,700
Vehicle & Equipment R & M 6355 4,000 3,154 4,000
Rental Equipment 6366 850 6,498 1,200
Total 14,800 18,518 16,100
CITY OF NEDERLAND
103
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2021-2022
DEPARTMENT:Water & Sewer Distribution - 50-63-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CAPITAL OUTLAY
Water Distribution Lines 6755 5,000 0 0
Total 5,000 0 0
TOTALS $918,356 $651,009 $924,166
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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 81,000 5,693 66,500
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 1,447,088 723,544 1,434,438
Total $1,528,088 $729,237 $1,500,938
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
106
ANNUAL BUDGET
FUND:Water & Sewer FISCAL YEAR: 2021-2022
DEPARTMENT:Other Requirements - 50-90-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Computer System 6315 $15,000 $2,885 $10,000
Retiree Insurance/Benefits 6326 8,000 0 8,500
Retiree Accrued Compensation 6336 8,000 0 8,000
Contingency 6406 20,000 2,808 10,000
Vacation Buy Back 6409 20,000 0 20,000
Preventative Care Reimbursement 6411 10,000 0 10,000
Total 81,000 5,693 66,500
INTERFUND TRANSFERS
Transfer to General Fund 6902 375,000 187,500 375,000
Transfer to Debt Service Fund 6905 957,088 478,544 964,438
Transfer to Equipment Replacement 6908 65,000 32,500 45,000
Transfer to SSES Project 6937 50,000 25,000 50,000
1,447,088 723,544 1,434,438
TOTALS $1,528,088 $729,237 $1,500,938
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 2021-2022
Budget Actual As Adopted
2020-2021 of June 2021 2021-2022
FUND BALANCE - October 1 $543,771 $543,771 $543,771
REVENUES
Interest Income 500 14 0
Transfers In 50,000 25,000 50,000
TOTAL REVENUES 50,500 25,014 50,000
EXPENDITURES
Contractual Services 50,500 0 50,000
TOTAL EXPENDITURES 50,500 0 50,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 25,014 0
FUND BALANCE - Sept. 30 $543,771 $568,785 $543,771
CITY OF NEDERLAND
110
ANNUAL BUDGET
SUMMARY
SSES Project Fund
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 50,500 0 50,000
6700 Capital Outlay 0 0 0
Total $50,500 $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: 2021-2022
DEPARTMENT:SSES Project 53-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Contractual Services 6393 $50,500 $0 $50,000
Total 50,500 0 50,000
TOTALS $50,500 $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 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
REVENUES
Solid Waste Service $1,625,212 $1,197,811 $1,674,628
Garbage Bags 6,750 4,072 6,750
Interest Income 17,500 1,246 2,500
Miscellaneous Income 1,000 371 1,000
TOTAL REVENUES 1,650,462 1,203,500 1,684,878
EXPENSES
Personnel Services 676,722 491,689 707,638
Materials & Supplies 204,050 130,691 209,050
Contractual Services 469,690 653,698 368,190
Transfers Out 300,000 150,000 400,000
1,650,462 1,426,078 1,684,878
EXCESS (DEFICIT) REVENUES
OVER EXPENSES $0 ($222,578)$0
CITY OF NEDERLAND
113
ANNUAL BUDGET
SOLID WASTE FUND
SUMMARY OF EXPENDITURES
FISCAL YEAR 2021-2022
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
Solid Waste $707,638 $209,050 $352,190 $0 $0 $1,268,878
Other Requirements 0 0 16,000 0 400,000 416,000
$707,638 $209,050 $368,190 $0 $400,000 $1,684,878
CITY OF NEDERLAND
PERSONNEL SERVICES
42%
MATERIALS & SUPPLIES
12%
CONTRACTUAL
SERVICES
22%
CAPITAL OUTLAY
0%
INTERFUND TRANSFERS
24%
114
ANNUAL BUDGET
SOLID WASTE
CITY OF NEDERLAND
The Solid Waste Department is responsible for refuse within the city limits of Nederland.
The department has four residential garbage routes servicing approximately 6,600 residences
and small businesses. Additionally, the Solid Waste Department collects and disposes of
trash materials at the landfill while also collecting and transporting yard waste to the green
waste facility operated at the former City landfill by the Mid County Municipal League
(MCML).
115
ANNUAL BUDGET
SUMMARY
Solid Waste Fund
Solid Waste
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $676,722 $491,689 $707,638
6200 Materials & Supplies 204,050 130,691 209,050
6300 Contractual Services 438,490 653,698 352,190
6700 Capital Outlay 0 0 0
Total $1,319,262 $1,276,078 $1,268,878
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: 2021-2022
DEPARTMENT:Solid Waste - 52-33-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $470,731 $336,519 $496,617
Overtime 6111 18,000 19,121 18,000
Longevity 6113 4,560 3,280 4,992
Group Insurance 6121 95,297 66,675 93,682
TMRS 6124 35,209 27,045 38,867
Social Security 6126 37,737 25,845 39,750
Worker's Compensation 6128 15,188 13,204 15,730
Total 676,722 491,689 707,638
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 4,300 3,280 4,300
Motor Vehicle Fuel 6222 74,000 46,741 72,000
Wearing Apparel 6231 2,750 284 2,750
Garbage Bags 6242 5,000 0 5,000
Motor Vehicle Supplies 6258 85,000 50,166 85,000
Garbage Containers 6264 28,000 27,748 35,000
Supplies/Minor Tools & Equipment 6265 5,000 2,472 5,000
Total 204,050 130,691 209,050
CONTRACTUAL SERVICES
Training & Travel 6333 790 64 790
Insurance-General 6341 1,700 1,228 1,500
Insurance Motor Equipment 6343 26,000 27,681 29,900
Fixed Plant & Equipment R & M 6351 3,000 2,620 3,000
Vehicle & Equipment R & M 6355 35,000 25,451 35,000
CITY OF NEDERLAND
117
ANNUAL BUDGET
FUND:Solid Waste FISCAL YEAR: 2021-2022
DEPARTMENT:Solid Waste - 52-33-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Waste Disposal 6390 240,000 201,489 250,000
Disaster Debris Expense 6392 100,000 389,896 0
Contractual Services 6393 10,000 5,269 10,000
Green Waste Disposal 6397 22,000 0 22,000
Total 438,490 653,698 352,190
TOTALS $1,319,262 $1,276,078 $1,268,878
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
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 31,200 0 16,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 300,000 150,000 400,000
Total $331,200 $150,000 $416,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
120
ANNUAL BUDGET
FUND:Solid Waste FISCAL YEAR: 2021-2022
DEPARTMENT:Other Requirements - 52-90-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Computer System 6315 $1,000 $0 $1,000
Contingency 6406 25,000 0 10,000
Vacation Buy Back 6409 800 0 800
Preventative Care Reimbursement 6411 4,400 0 4,200
Total 31,200 0 16,000
INTERFUND TRANSFERS
Transfer to General Fund 6902 100,000 50,000 100,000
Transfer to Equipment Replacement 6908 200,000 100,000 300,000
Total 300,000 150,000 400,000
$331,200 $150,000 $416,000
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 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
FUND BALANCE - October 1 $2,525,370 $2,525,370 $2,350,362
REVENUES
Interest Income 1,000 30 0
Transfer In 325,000 162,500 175,000
TOTAL REVENUES 326,000 162,530 175,000
EXPENDITURES
Capital Outlay 501,008 488,588 150,000
TOTAL EXPENDITURES 501,008 488,588 150,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (175,008) (326,058)25,000
FUND BALANCE - Sept. 30 $2,350,362 $2,199,312 $2,375,362
CITY OF NEDERLAND
124
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - General
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 501,008 488,588 150,000
6900 Interfund Transfers 0 0 0
Total $501,008 $488,588 $150,000
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: 2021-2022
DEPARTMENT:Equipment Replacement -34-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CAPITAL OUTLAY
Motor Vehicles 6742 $501,008 $481,189 $80,000
Miscellaneous Equipment 6744 0 7,399 70,000
Total 501,008 488,588 150,000
TOTALS $501,008 $488,588 $150,000
CITY OF NEDERLAND
126
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - WATER & SEWER
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
FUND BALANCE - October 1 $297,433 $297,433 $302,933
REVENUES
Interest Income 500 6 0
Transfer In 65,000 32,500 45,000
TOTAL REVENUES 65,500 32,506 45,000
EXPENDITURES
Capital Outlay 60,000 55,307 0
TOTAL EXPENDITURES 60,000 55,307 0
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 5,500 (22,801)45,000
FUND BALANCE - Sept. 30 $302,933 $274,632 $347,933
CITY OF NEDERLAND
127
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - W & S
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 60,000 55,307 0
6900 Interfund Transfers 0 0 0
Total $60,000 $55,307 $0
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: 2021-2022
DEPARTMENT:Equipment Replacement -36-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CAPITAL OUTLAY
Motor Vehicles 6742 $60,000 $55,307 $0
Total 60,000 55,307 0
TOTALS $60,000 $55,307 $0
CITY OF NEDERLAND
129
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - SOLID WASTE
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
FUND BALANCE - October 1 $967,954 $967,954 $948,454
REVENUES
Interest Income 500 0 0
Transfer In 300,000 100,000 300,000
TOTAL REVENUES 300,500 100,000 300,000
EXPENDITURES
Capital Outlay 320,000 27,653 370,000
TOTAL EXPENDITURES 320,000 27,653 370,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (19,500) 72,347 (70,000)
FUND BALANCE - Sept. 30 $948,454 $1,040,301 $878,454
CITY OF NEDERLAND
130
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - Solid Waste
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 320,000 27,653 370,000
Total $320,000 $27,653 $370,000
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: 2021-2022
DEPARTMENT:Equipment Replacement -35-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CAPITAL OUTLAY
Motor Vehicles 6742 $320,000 $27,653 $370,000
Total 320,000 27,653 370,000
TOTALS $320,000 $27,653 $370,000
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 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
FUND BALANCE - October 1 $104,617 $104,617 $104,617
REVENUES
State Grant Revenue 0 2,522 0
Forfeitures - Chap. 59 35,000 2,090 35,000
Interest Income 400 46 400
Interest Income 0 1,100 0
TOTAL REVENUES 35,400 5,758 35,400
EXPENDITURES
Personnel Services 4,000 2,075 4,000
Materials & Supplies 12,400 0 12,400
Contractual Services 9,000 6,261 9,000
Interfund Transfers 10,000 5,000 10,000
TOTAL EXPENDITURES 35,400 13,336 35,400
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (7,578)0
FUND BALANCE - Sept. 30 $104,617 $97,039 $104,617
CITY OF NEDERLAND
134
ANNUAL BUDGET
SUMMARY
Police Narcotics Fund
Police
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $4,000 $2,075 $4,000
6200 Materials & Supplies 12,400 0 12,400
6300 Contractual Services 9,000 6,261 9,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 10,000 5,000 10,000
Total $35,400 $13,336 $35,400
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
135
ANNUAL BUDGET
FUND:Police Narcotics Fund FISCAL YEAR: 2021-2022
DEPARTMENT:Police Narcotics - 20-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Cell Phone Allowance 6112 $4,000 $2,075 $4,000
Total 4,000 2,075 4,000
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 6,650 0 6,650
Safety Equipment 6274 5,750 0 5,750
Total 12,400 0 12,400
CONTRACTUAL SERVICES
Telephone 6331 3,000 679 3,000
Training & Travel 6333 5,000 3,063 5,000
Vehicle & Equipment R & M 6355 1,000 0 1,000
Contractual Services 6393 0 2,519 0
Total 9,000 6,261 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 $13,336 $35,400
CITY OF NEDERLAND
136
ANNUAL BUDGET
LIBRARY SPECIAL FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
The Library Special Fund allows individuals and/or organizations to contribute or donate
funds for special Library projects. Organizations such as The Friends of the Library are
instrumental in the success of the Library's overall goal of service.
LIBRARY SPECIAL FUND
137
ANNUAL BUDGET
LIBRARY SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
FUND BALANCE - October 1 $39,044 $39,044 $41,300
REVENUES
Hebert Grant Funds 55,300 34,200 65,000
Friends of the Library Donations 4,000 1,500 1,500
Memorials & Contributions 1,500 386 700
Interest Income 1,000 36 300
Miscellaneous Revenue 6,500 229 4,000
TOTAL REVENUES 68,300 36,351 71,500
EXPENDITURES
Materials & Supplies 85,080 45,130 78,800
Contractual Services 19,310 3,840 24,000
Capital Outlay 6,990 6,990 0
TOTAL EXPENDITURES 111,380 55,960 102,800
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (43,080)(19,609)(31,300)
FUND BALANCE - SEPTEMBER 30 ($4,036) $19,435 $10,000
CITY OF NEDERLAND
138
ANNUAL BUDGET
SUMMARY
Library Special Fund
Library
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 17,100 3,230 15,100
6300 Contractual Services 0 0 6,000
6700 Capital Outlay 0 0 0
Total $17,100 $3,230 $21,100
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
139
ANNUAL BUDGET
FUND:Library Special Fund FISCAL YEAR: 2021-2022
DEPARTMENT:Library - 21-55-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
MATERIALS & SUPPLIES
Books & Publications 6212 $10,000 $2,430 $8,000
Miscellaneous Supplies 6220 1,100 0 1,100
Special Program Supplies 6243 4,000 800 4,000
Supplies/Minor Tools & Equipment 6265 2,000 0 2,000
Total 17,100 3,230 15,100
CONTRACTUAL SERVICES
Contractual Services 6393 0 0 6,000
Total 0 0 6,000
TOTALS $17,100 $3,230 $21,100
CITY OF NEDERLAND
140
ANNUAL BUDGET
SUMMARY
Library Special Fund
Hebert Grant
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 67,980 41,900 63,700
6300 Contractual Services 19,310 3,840 18,000
6700 Capital Outlay 6,990 6,990 0
Total $94,280 $52,730 $81,700
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
141
ANNUAL BUDGET
FUND:Library Special Fund FISCAL YEAR: 2021-2022
DEPARTMENT:Hebert Grant - 21-55-01
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
MATERIALS & SUPPLIES
Books & Publications 6212 $47,925 $40,826 $36,000
Special Program Supplies 6243 6,500 1,074 6,500
Supplies/Minor Tools & Equipment 6265 13,555 0 21,200
Total 67,980 41,900 63,700
CONTRACTUAL SERVICES
Contractual Services 6393 15,310 3,840 16,000
Special Programs 6400 4,000 0 2,000
Total 19,310 3,840 18,000
CAPITAL OUTLAY
Furniture, Fixtures, Office Equip.6743 6,990 6,990 0
Total 6,990 6,990 0
TOTALS $94,280 $52,730 $81,700
CITY OF NEDERLAND
142
ANNUAL BUDGET
COURT TECHNOLOGY FUND
CITY OF NEDERLAND
ANNUAL BUDGET
COURT TECHNOLOGY FUND
CITY OF NEDERLAND
The Court Technology Fund allocates money, via fines, to finance the purchase of
technological enhancements for municipal court.
143
ANNUAL BUDGET
Court Technology Fund
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
FUND BALANCE - October 1 $5,452 $5,452 $5,452
REVENUES
Court Technology Revenue 5,600 6,156 6,000
TOTAL REVENUES 5,600 6,156 6,000
EXPENDITURES
Contractual Services 5,600 6,951 6,000
TOTAL EXPENDITURES 5,600 6,951 6,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (795)0
FUND BALANCE - Sept. 30 $5,452 $4,657 $5,452
CITY OF NEDERLAND
144
ANNUAL BUDGET
SUMMARY
Court Technology Fund
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 5,600 6,951 6,000
6700 Capital Outlay 0 0 0
Total $5,600 $6,951 $6,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
145
ANNUAL BUDGET
FUND:Court Technology FISCAL YEAR: 2021-2022
DEPARTMENT:Court Technology -22-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Computer System 6315 $5,600 $6,951 $6,000
Total 5,600 6,951 6,000
TOTALS $5,600 $6,951 $6,000
CITY OF NEDERLAND
146
ANNUAL BUDGET
HOTEL/MOTEL FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
HOTEL/MOTEL FUND
The Hotel/Motel Fund is used to appropriate restricted revenues associated with Hotel
Occupancy Taxes. Payment of these funds is restricted to promotion of the City.
147
ANNUAL BUDGET
HOTEL/MOTEL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
FUND BALANCE - October 1 $101,095 $101,095 $99,773
REVENUES
Hotel Occupancy Taxes 100,000 55,451 100,000
Interest Income 100 0 0
TOTAL REVENUES 100,100 55,451 100,000
EXPENDITURES
Contractual Services 101,422 48,494 105,000
Capital Outlay 0 13,700 25,000
TOTAL EXPENDITURES 101,422 62,194 130,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (1,322) (6,743) (30,000)
FUND BALANCE - Sept. 30 $99,773 $94,352 $69,773
CITY OF NEDERLAND
148
ANNUAL BUDGET
SUMMARY
Hotel/Motel Fund
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 101,422 48,494 105,000
6700 Capital Outlay 0 13,700 25,000
Total $101,422 $62,194 $130,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
149
ANNUAL BUDGET
FUND:Hotel/Motel Fund FISCAL YEAR: 2021-2022
DEPARTMENT:Hotel/Motel -23-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Telephone 6331 $0 $583 $800
Insurance-General 6341 3,022 2,460 2,800
Electricity 6348 7,000 2,239 7,000
Payment to Chamber & Historical Soc. 6389 80,000 41,294 85,000
Contractual Services 6393 11,400 1,918 9,400
Total 101,422 48,494 105,000
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 13,700 25,000
Total 0 13,700 25,000
TOTALS $101,422 $62,194 $130,000
CITY OF NEDERLAND
150
ANNUAL BUDGET
FIRE DEPARTMENT SPECIAL
FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
Accounts for donations to the Fire Department for special projects, rescue team equipment
and training, as well as public safety grants.
FIRE DEPARTMENT SPECIAL FUND
151
ANNUAL BUDGET
FIRE DEPARTMENT SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
FUND BALANCE - October 1 $85,762 $85,762 $80,762
REVENUES
State Grant Funds 0 691 0
Rescue Team Donations 14,000 4,000 10,000
Donations 11,000 25,100 15,000
TOTAL REVENUES 25,000 29,791 25,000
EXPENDITURES
Materials & Supplies 15,000 18,837 13,000
Contractual Services 15,000 5,038 12,000
Capital Outlay 0 29,825 0
TOTAL EXPENDITURES 30,000 53,700 25,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (5,000)(23,909)0
FUND BALANCE - SEPTEMBER 30 $80,762 $61,853 $80,762
CITY OF NEDERLAND
152
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 13,152 5,000
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 29,825 0
Total $5,000 $42,977 $5,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
153
ANNUAL BUDGET
FUND:Fire Dept. Special Fund FISCAL YEAR: 2021-2022
DEPARTMENT:Fire - 24-22-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $5,000 $13,152 $5,000
Total 5,000 13,152 5,000
CAPITAL OULAY
Miscellaneous Equipment 6744 0 29,825 0
Total 0 29,825 0
TOTALS $5,000 $42,977 $5,000
CITY OF NEDERLAND
154
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire - TCLEOSE
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 5,000 238 5,000
6700 Capital Outlay 0 0 0
Total $5,000 $238 $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: 2021-2022
DEPARTMENT:Fire - TCLEOSE 24-22-05
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Training & Travel 6333 $5,000 $238 $5,000
Total 5,000 238 5,000
TOTALS $5,000 $238 $5,000
CITY OF NEDERLAND
156
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire - Rescue Team
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 10,000 5,685 8,000
6300 Contractual Services 10,000 4,800 7,000
6700 Capital Outlay 0 0 0
Total $20,000 $10,485 $15,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
157
ANNUAL BUDGET
FUND:Fire Dept. Special Fund FISCAL YEAR: 2021-2022
DEPARTMENT:Fire - Rescue Team 24-22-06
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $10,000 $5,685 $8,000
Total 10,000 5,685 8,000
CONTRACTUAL SERVICES
Training & Travel 6333 10,000 4,800 7,000
Total 10,000 4,800 7,000
TOTALS $20,000 $10,485 $15,000
CITY OF NEDERLAND
158
ANNUAL BUDGET
PARKS & RECREATION
SPECIAL FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
PARKS & RECREATION SPECIAL FUND
Parks & Recreation Special Fund was established to account for monies restricted for parks
and recreation facilities. Funding is provided by donations and special tournaments.
159
ANNUAL BUDGET
PARKS & RECREATION SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
FUND BALANCE - October 1 $255,944 $255,944 $255,944
REVENUES
Pool & Recreation Bldg. Fees 200 0 0
Donations 12,000 0 0
Donations - 4th of July 25,000 2,000 5,000
Donations - Christmas on the Ave.3,000 0 5,000
Interest Income 300 0 0
Transfer In 80,000 40,000 915,000
TOTAL REVENUES 120,500 42,000 925,000
EXPENDITURES
Materials & Supplies 15,500 1,005 10,000
Contractual Services 25,000 14,413 25,000
Capital Outlay 80,000 117,772 1,035,000
TOTAL EXPENDITURES 120,500 133,190 1,070,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (91,190) (145,000)
FUND BALANCE - Sept. 30 $255,944 $164,754 $110,944
CITY OF NEDERLAND
160
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Parks & Recreation
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,500 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 0 945,000
Total $5,500 $0 $945,000
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
161
ANNUAL BUDGET
Parks & Recr. Special Fd. FISCAL YEAR: 2021-2022
DEPARTMENT:Parks & Recr.-25-00-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $5,500 $0 $0
Total 5,500 0 0
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 0 945,000
Total 0 0 945,000
TOTALS $5,500 $0 $945,000
CITY OF NEDERLAND
162
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Christmas Activities
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 1,005 5,000
6300 Contractual Services 5,000 145 5,000
6700 Capital Outlay 0 0 0
Total $10,000 $1,150 $10,000
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
163
ANNUAL BUDGET
Parks & Recr. Special Fd. FISCAL YEAR: 2021-2022
DEPARTMENT:Christmas Activities 25-51-02
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $5,000 $1,005 $5,000
Total 5,000 1,005 5,000
CONTRACTUAL SERVICES
Contractual Services 6393 5,000 145 5,000
Total 5,000 145 5,000
TOTALS $10,000 $1,150 $10,000
CITY OF NEDERLAND
164
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Aquatics
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 80,000 117,772 90,000
Total $80,000 $117,772 $90,000
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: 2021-2022
DEPARTMENT:Aquatics 25-51-03
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 $80,000 $117,772 $90,000
Total 80,000 117,772 90,000
TOTALS $80,000 $117,772 $90,000
CITY OF NEDERLAND
166
ANNUAL BUDGET
SUMMARY
Parks & Recreation Special Fund
Fourth of July
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 0 5,000
6300 Contractual Services 20,000 14,268 20,000
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 0 0 0
Total $25,000 $14,268 $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: 2021-2022
DEPARTMENT:Fourth of July -25-51-04
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 $5,000 $0 $5,000
Total 5,000 0 5,000
CONTRACTUAL SERVICES
Advertising/Publication 6337 0 1,990 0
Contractual Services 6393 20,000 12,278 20,000
Total 20,000 14,268 20,000
TOTALS $25,000 $14,268 $25,000
CITY OF NEDERLAND
168
ANNUAL BUDGET
MCML DISPATCH FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
MID COUNTY MUNICIPAL LEAGUE
CENTRAL DISPATCH & INFORMATION TECHNOLOGY
The Mid County Municipal League Central Dispatch is responsible for the dispatch of Fire,
Police, and other emergency responders for the cities of Nederland, Groves, and Port
Neches. This department is under the direction of the Chief of Police. Funding is provided
by yearly contributions from the three municipalities based upon their respective
populations. In fiscal year 2008-2009, the MCML entered into a cost-sharing proposal for
information technology services. This department provides technology support for the
cities of Nederland, Groves, and Port Neches.
169
ANNUAL BUDGET
MID-COUNTY MUNICIPAL LEAGUE
CENTRAL DISPATCH FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
FISCAL YEAR 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
FUND BALANCE - October 1 $362,371 $362,371 $356,837
REVENUES
City of Groves 543,289 452,741 557,587
City of Port Neches 481,064 360,800 492,665
City of Nederland 571,415 428,561 586,931
Miscellaneous Income 22,634 22,634 0
TOTAL REVENUES 1,618,402 1,264,736 1,637,183
EXPENDITURES
Personnel Services 1,191,268 889,030 1,156,739
Materials & Supplies 14,550 11,469 14,550
Contractual Services 353,484 228,120 465,894
Capital Outlay 64,634 52,305 0
TOTAL EXPENDITURES 1,623,936 1,180,924 1,637,183
EXCESS (DEFICIT) OF REVENUES
OVER EXPENSES (5,534)83,812 0
FUND BALANCE - Sept. 30 $356,837 $446,183 $356,837
CITY OF NEDERLAND
170
ANNUAL BUDGET
SUMMARY
MCML
Information Technology
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $330,361 $242,468 $251,739
6200 Materials & Supplies 7,000 4,583 7,000
6300 Contractual Services 282,367 186,786 401,044
6700 Capital Outlay 42,000 29,671 0
Total $661,728 $463,508 $659,783
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
171
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2021-2022
DEPARTMENT:Information Technology 70-17-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $245,209 $180,795 $185,224
Overtime 6111 3,000 1,334 3,000
Longevity 6113 1,296 932 960
Group Insurance 6121 43,047 31,709 33,339
TMRS 6124 17,808 13,737 14,151
Social Security 6126 19,087 13,167 14,473
Worker's Compensation 6128 914 794 592
Total 330,361 242,468 251,739
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 7,000 4,583 7,000
Total 7,000 4,583 7,000
CONTRACTUAL SERVICES
Computer System 6315 253,400 173,429 279,950
Telephone 6331 2,000 2,007 2,000
Training & Travel 6333 12,500 2,186 12,500
Insurance-General 6341 5,167 5,298 5,900
Insurance Motor Equipment 6343 2,000 843 950
Vehicle & Equipment R & M 6355 2,500 2,009 2,500
Dues & Memberships 6377 800 344 800
Contractual Services 6393 4,000 670 96,444
Total 282,367 186,786 401,044
CITY OF NEDERLAND
172
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2021-2022
DEPARTMENT:Information Technology 70-17-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CAPITAL OUTLAY
Miscellaneous Equipment 6744 42,000 29,671 0
Total 42,000 29,671 0
TOTALS $661,728 $463,508 $659,783
CITY OF NEDERLAND
173
ANNUAL BUDGET
SUMMARY
MCML
Central Dispatch
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $860,907 $646,562 $905,000
6200 Materials & Supplies 7,550 6,886 7,550
6300 Contractual Services 71,117 41,334 64,850
6700 Capital Outlay 22,634 22,634 0
Total $962,208 $717,416 $977,400
Schedule of Personnel Number of Number of
Pay Grade Positions
Telecommunications Supervisor 115 1
Telecommunications Operator 108 10
Total 11
CITY OF NEDERLAND
174
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2021-2022
DEPARTMENT:Central Dispatch - 70-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
PERSONNEL SERVICES
Salaries & Wages 6110 $585,916 $413,687 $624,308
Overtime 6111 46,160 76,319 56,000
Longevity 6113 3,264 2,240 3,744
Extra Help 6115 12,000 0 0
Educational Certification 6116 3,960 2,677 3,960
Group Insurance 6121 112,913 77,805 111,606
TMRS 6124 45,630 37,010 51,463
Social Security 6126 49,825 35,747 52,633
Worker's Compensation 6128 1,239 1,077 1,286
Total 860,907 646,562 905,000
MATERIALS & SUPPLIES
General Office Supplies 6210 5,500 1,938 5,500
Miscellaneous Supplies 6220 1,000 223 1,000
Foods 6236 500 350 500
Supplies/Minor Tools & Equipment 6265 550 4,375 550
Total 7,550 6,886 7,550
CONTRACTUAL SERVICES
Computer System 6315 1,500 65 1,500
Telephone 6331 5,000 3,436 5,000
Training & Travel 6333 1,000 614 1,000
Insurance-General 6341 9,767 8,093 9,000
Electricity 6348 5,000 1,964 4,500
Bldg/Structure Improvements 6350 500 119 500
CITY OF NEDERLAND
175
ANNUAL BUDGET
FUND:MCML Central Dispatch FISCAL YEAR: 2021-2022
DEPARTMENT:Central Dispatch - 70-21-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
CONTRACTUAL SERVICES
Fixed Plant & Equipment R & M 6351 600 560 600
Vehicle & Equipment R & M 6355 4,000 808 4,000
Rental Equipment 6366 23,800 14,525 23,800
Janitorial Services 6380 950 711 950
Contractual Services 6393 14,000 10,439 14,000
Contingency 6406 5,000 0 0
Total 71,117 41,334 64,850
CAPITAL OUTLAY
Miscellaneous Equipment 6744 22,634 22,634 0
Total 22,634 22,634 0
TOTALS $962,208 $717,416 $977,400
CITY OF NEDERLAND
176
ANNUAL BUDGET
DEBT SERVICE FUND
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
DEBT SERVICE FUND
The Debt Service Fund is established by ordinances authorizing the issuance of bonds and
providing for the payment of bond principal and interest as they come due. An ad valorem
(property) tax rate and tax levy is required to be computed and levied which will be
sufficient to produce the money to satisfy annual debt service requirements. In addition,
some debt issues are funded by Water & Sewer revenues.
177
ANNUAL BUDGET
DEBT SERVICE FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2021-2022
Budget Actual As Adopted
2020-2021 Of June 2021 2021-2022
FUND BALANCE - October 1 $189,875 $189,875 $189,875
REVENUES
Current Taxes 2,052,441 1,993,318 1,961,273
Delinquent Taxes 36,000 21,303 36,000
Taxes Penalty & Interest 25,000 24,698 25,000
Interest Income 1,000 81 0
Transfer In 957,088 478,544 964,438
TOTAL REVENUES 3,071,529 2,517,944 2,986,711
EXPENDITURES
Interest 763,279 381,640 788,911
Principal 2,305,000 0 2,195,000
Agent's Fees 3,250 873 2,800
TOTAL EXPENDITURES 3,071,529 382,513 2,986,711
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 2,135,431 0
FUND BALANCE - Sept. 30 $189,875 $2,325,306 $189,875
CITY OF NEDERLAND
178
ANNUAL BUDGET
SUMMARY
Debt Service Fund
CATEGORY BUDGET ACTUAL AS
2020-2021 OF JUNE 2021
ADOPTED
2021-2022
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 0 0
6800 Debt Service 3,071,529 382,513 2,986,711
Total $3,071,529 $382,513 $2,986,711
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
179
ANNUAL BUDGET
FUND:Debt Service Fund FISCAL YEAR: 2021-2022
DEPARTMENT:Debt Service - 40-70-00
BUDGET ACTUAL AS
CATEGORY CODE 2020-2021 OF JUNE 2021
ADOPTED
2021-2022
DEBT SERVICE
Interest 6800 $763,279 $381,640 $788,911
Principal 6801 2,305,000 0 2,195,000
Agent's Fees 6802 3,250 873 2,800
Total 3,071,529 382,513 2,986,711
TOTALS $3,071,529 $382,513 $2,986,711
CITY OF NEDERLAND
180
ANNUAL BUDGET
SUPPLEMENTAL INFORMATION
CITY OF NEDERLAND
ANNUAL BUDGET
DEBT SCHEDULES
CITY OF NEDERLAND
CITY OF NEDERLAND
SUMMARY OF TOTAL BONDED INDEBTEDNESS
BUDGET FISCAL YEAR 2021-2022
ORIGINAL PRIOR BALANCE FY 2022 BALANCE
ISSUE/SERIES MATURITY ISSUE MATURITY 10/1/2021 PRINCIPAL 9/30/2022
Gen. Oblig. Ref. Bonds 2013 2023 3,520,000 2,210,000 1,310,000 645,000 665,000
Tax & Revenue COs 2013 2033 2,600,000 800,000 1,800,000 120,000 1,680,000
Tax & Revenue COs 2017 2027 4,975,000 1,265,000 3,710,000 560,000 3,150,000
Tax & Revenue COs 2018 2038 9,695,000 1,055,000 8,640,000 380,000 8,260,000
Gen. Oblig. Ref. Bonds 2020 2031 2,410,000 170,000 2,240,000 170,000 2,070,000
Tax Notes 2020 2025 1,040,000 500,000 540,000 130,000 410,000
Comb Tax & Revenue COs 2021 2036 4,170,000 0 4,170,000 190,000 3,980,000
TOTALS $28,410,000 $6,000,000 $22,410,000 $2,195,000 $20,215,000
SCHEDULE OF DEBT REQUIREMENTS TO MATURITY
FY OUTSTANDING PRINCIPAL INTEREST TOTAL
2022 22,410,000 2,195,000 788,910 2,983,910
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 $22,410,000 $5,507,130 $27,917,130
ANNUAL BUDGET
CITY OF NEDERLAND
181
CITY OF NEDERLAND
CHRONOLOGICAL STATEMENT OF DEBT REQUIREMENTS
BUDGET FISCAL YEAR 2021-2022
ISSUE SERIES PRINCIPAL INTEREST TOTAL
3/1/2022
General Obligation Refunding Bonds 2013 0.00 22,925.00 22,925.00
Tax & Revenue Certificates of Oblig.2013 0.00 37,562.50 37,562.50
Tax & Revenue Certificates of Oblig.2017 0.00 74,200.00 74,200.00
Tax & Revenue Certificates of Oblig.2018 0.00 150,818.75 150,818.75
General Obligation Refunding Bonds 2020 0.00 56,000.00 56,000.00
Tax Notes 2020 0.00 3,402.00 3,402.00
Combination Tax & Revenue Cert of Oblig 2021 0.00 49,546.88 49,546.88
0.00 394,455.13 394,455.13
9/1/2022
General Obligation Refunding Bonds 2013 645,000.00 22,925.00 667,925.00
Tax & Revenue Certificates of Oblig.2013 120,000.00 37,562.50 157,562.50
Tax & Revenue Certificates of Oblig.2017 560,000.00 74,200.00 634,200.00
Tax & Revenue Certificates of Oblig.2018 380,000.00 150,818.75 530,818.75
General Obligation Refunding Bonds 2020 170,000.00 56,000.00 226,000.00
Tax Notes 2020 130,000.00 3,402.00 133,402.00
Combination Tax & Revenue Cert of Oblig 2021 190,000.00 49,546.88 239,546.88
2,195,000.00 394,455.13 2,589,455.13
Total Debt Service Requirement $2,195,000.00 $788,910.26 $2,983,910.26
ANNUAL BUDGET
CITY OF NEDERLAND
182
CITY OF NEDERLAND
RECAP OF REVENUE AND TAX OBLIGATION BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
ANNUAL BUDGET
2021-22 2,195,000.00 394,455.13 394,455.13 2,983,910.26 20,215,000.00
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
183
CITY OF NEDERLAND
RECAP OF TAX OBLIGATION BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
2021-22 1,645,000.00 187,636.38 187,636.38 2,020,272.76 9,885,000.00
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
184
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2021-22 645,000.00 22,925.00 22,925.00 690,850.00 665,000.00
2022-23 665,000.00 11,637.50 11,637.50 688,275.00 0.00
`
ANNUAL BUDGET
CITY OF NEDERLAND
GENERAL OBLIGATION REFUNDING BONDS
SERIES 2013
CITY OF NEDERLAND
185
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2021-22 120,000.00 37,562.50 37,562.50 195,125.00 1,680,000.00
2022-23 125,000.00 35,312.50 35,312.50 195,625.00 1,555,000.00
2023-24 130,000.00 32,812.50 32,812.50 195,625.00 1,425,000.00
2024-25 135,000.00 30,212.50 30,212.50 195,425.00 1,290,000.00
2025-26 140,000.00 27,512.50 27,512.50 195,025.00 1,150,000.00
2026-27 145,000.00 24,712.50 24,712.50 194,425.00 1,005,000.00
2027-28 150,000.00 21,812.50 21,812.50 193,625.00 855,000.00
2028-29 155,000.00 18,625.00 18,625.00 192,250.00 700,000.00
2029-30 165,000.00 15,331.25 15,331.25 195,662.50 535,000.00
2030-31 170,000.00 11,825.00 11,825.00 193,650.00 365,000.00
2031-32 180,000.00 8,212.50 8,212.50 196,425.00 185,000.00
2032-33 185,000.00 4,162.50 4,162.50 193,325.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
TAX & REVENUE CERTIFICATES OF OBLIGATION
SERIES 2013
CITY OF NEDERLAND
186
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
ANNUAL BUDGET
CITY OF NEDERLAND
TAX & REVENUE CERTIFICATES OF OBLIGATION
SERIES 2017
2021-22 560,000.00 74,200.00 74,200.00 708,400.00 3,150,000.00
2022-23 580,000.00 63,000.00 63,000.00 706,000.00 2,570,000.00
2023-24 605,000.00 51,400.00 51,400.00 707,800.00 1,965,000.00
2024-25 630,000.00 39,300.00 39,300.00 708,600.00 1,335,000.00
2025-26 655,000.00 26,700.00 26,700.00 708,400.00 680,000.00
2026-27 680,000.00 13,600.00 13,600.00 707,200.00 0.00
CITY OF NEDERLAND
187
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2021-22 130,000.00 3,402.00 3,402.00 136,804.00 410,000.00
2022-23 135,000.00 2,583.00 2,583.00 140,166.00 275,000.00
2023-24 135,000.00 1,732.50 1,732.50 138,465.00 140,000.00
2024-25 140,000.00 882.00 882.00 141,764.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
TAX NOTES
SERIES 2020
CITY OF NEDERLAND
188
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2021-22 190,000.00 49,546.88 49,546.88 289,093.76 3,980,000.00
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
189
CITY OF NEDERLAND
RECAP OF WATER & SEWER REVENUE BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
2021-22 550,000.00 206,818.75 206,818.75 963,637.50 10,330,000.00
2022-23 575,000.00 194,968.75 194,968.75 964,937.50 9,755,000.00
2023-24 600,000.00 182,568.75 182,568.75 965,137.50 9,155,000.00
2024-25 625,000.00 169,618.75 169,618.75 964,237.50 8,530,000.00
2025-26 655,000.00 156,118.75 156,118.75 967,237.50 7,875,000.00
2026-27 685,000.00 141,943.75 141,943.75 968,887.50 7,190,000.00
2027-28 720,000.00 129,418.75 129,418.75 978,837.50 6,470,000.00
2028-29 745,000.00 116,168.75 116,168.75 977,337.50 5,725,000.00
2029-30 770,000.00 102,393.75 102,393.75 974,787.50 4,955,000.00
2030-31 805,000.00 87,518.75 87,518.75 980,037.50 4,150,000.00
2031-32 535,000.00 71,943.75 71,943.75 678,887.50 3,615,000.00
2032-33 555,000.00 62,915.63 62,915.63 680,831.26 3,060,000.00
2033-34 570,000.00 53,550.00 53,550.00 677,100.00 2,490,000.00
2034-35 590,000.00 43,575.00 43,575.00 677,150.00 1,900,000.00
2035-36 610,000.00 33,250.00 33,250.00 676,500.00 1,290,000.00
2036-37 635,000.00 22,575.00 22,575.00 680,150.00 655,000.00
2037-38 655,000.00 11,462.50 11,462.50 677,925.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
190
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2021-22 380,000.00 150,818.75 150,818.75 681,637.50 8,260,000.00
2022-23 395,000.00 143,218.75 143,218.75 681,437.50 7,865,000.00
2023-24 410,000.00 135,318.75 135,318.75 680,637.50 7,455,000.00
2024-25 425,000.00 127,118.75 127,118.75 679,237.50 7,030,000.00
2025-26 440,000.00 118,618.75 118,618.75 677,237.50 6,590,000.00
2026-27 460,000.00 109,818.75 109,818.75 679,637.50 6,130,000.00
2027-28 475,000.00 102,918.75 102,918.75 680,837.50 5,655,000.00
2028-29 485,000.00 95,793.75 95,793.75 676,587.50 5,170,000.00
2029-30 500,000.00 88,518.75 88,518.75 677,037.50 4,670,000.00
2030-31 520,000.00 80,393.75 80,393.75 680,787.50 4,150,000.00
2031-32 535,000.00 71,943.75 71,943.75 678,887.50 3,615,000.00
2032-33 555,000.00 62,915.63 62,915.63 680,831.26 3,060,000.00
2033-34 570,000.00 53,550.00 53,550.00 677,100.00 2,490,000.00
2034-35 590,000.00 43,575.00 43,575.00 677,150.00 1,900,000.00
2035-36 610,000.00 33,250.00 33,250.00 676,500.00 1,290,000.00
2036-37 635,000.00 22,575.00 22,575.00 680,150.00 655,000.00
2037-38 655,000.00 11,462.50 11,462.50 677,925.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
TAX & REVENUE CERTIFICATES OF OBLIGATION
SERIES 2018
CITY OF NEDERLAND
191
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2021-22 170,000.00 56,000.00 56,000.00 282,000.00 2,070,000.00
2022-23 180,000.00 51,750.00 51,750.00 283,500.00 1,890,000.00
2023-24 190,000.00 47,250.00 47,250.00 284,500.00 1,700,000.00
2024-25 200,000.00 42,500.00 42,500.00 285,000.00 1,500,000.00
2025-26 215,000.00 37,500.00 37,500.00 290,000.00 1,285,000.00
2026-27 225,000.00 32,125.00 32,125.00 289,250.00 1,060,000.00
2027-28 245,000.00 26,500.00 26,500.00 298,000.00 815,000.00
2028-29 260,000.00 20,375.00 20,375.00 300,750.00 555,000.00
2029-30 270,000.00 13,875.00 13,875.00 297,750.00 285,000.00
2030-31 285,000.00 7,125.00 7,125.00 299,250.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
GENERAL OBLIGATION REFUNDING
SERIES 2020
CITY OF NEDERLAND
192
ANNUAL BUDGET
SUMMARY OF CAPITAL
EXPENDITURES
CITY OF NEDERLAND
ANNUAL BUDGET
CAPITAL OUTLAY
BY FUND AND DEPARTMENT
FISCAL YEAR 2021-2022
ACCOUNT
FUND/DEPARTMENT DESCRIPTION NUMBER AMOUNT
General Fund:
Street Department Street Improvements 6730 $275,000
Library New Carpeting 6720 $125,000
Street Improvement Fund Street Improvements 6730 $2,776,200
Water & Sewer Fund:
Billilng & Collections Handheld with Charger 6744 $6,530
Wastewater Treatment Plant WWT Plant Equipment 6740 $10,000
Equipment Replacement Fund-General:
Police Department Ford Escape (3) 6742 $83,000
Street Department Street Broom 6742 $67,000
Equipment Replacement Fund - Solid Waste
Solid Waste Garbage Truck 6742 $370,000
Hotel/Motel Fund
Tex Ritter Park Landscaping 6720 $5,000
Tex Ritter Park External Park Repairs 6720 $20,000
Parks & Recreation Special Fund
Parks & Recreation Playground Equipment - S 5th Street 6720 $50,000
Parks & Recreation Tennis Court Resurfacing 6720 $20,000
Parks & Recreation New Playground - Doornbos Park 6720 $225,000
Parks & Recreation Half Court Basketball Court - Croppo 6720 $45,000
Parks & Recreation Babe Ruth Parking Lot 6720 $55,000
Parks & Recreation Parking Lot Repairs - Doornbos Park 6720 $550,000
Parks & Recreation Pool Deck Resurfacing 6720 $80,000
Parks & Recreation Pool Slide Fencing 6720 $10,000
TOTAL CAPITAL OUTLAY FOR FISCAL YEAR 2021-2022 $4,772,730
CITY OF NEDERLAND
193
ANNUAL BUDGET
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CITY OF NEDERLAND
194
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.
195
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.
196
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.
197
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
198
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
199
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
200
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.
201
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
202
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
Accounting Assistant 1 108
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 3 106
Meter Reader 2 106
Recreation Assistant 1 105
CITY OF NEDERLAND
203
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 11 CB
Total Positions Authorized 124
CITY OF NEDERLAND
204
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2021
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
100 23,108.80 23,795.20 25,251.20 26,790.40 28,371.20 30,076.80 31,512.00
Biweekly 888.80 915.20 971.20 1,030.40 1,091.20 1,156.80 1,212.00
Hourly 11.11 11.44 12.14 12.88 13.64 14.46 15.15
101 30,472.00 31,387.20 33,280.00 35,276.80 37,377.60 39,644.80 41,496.00
Biweekly 1,172.00 1,207.20 1,280.00 1,356.80 1,437.60 1,524.80 1,596.00
Hourly 14.65 15.09 16.00 16.96 17.97 19.06 19.95
102 32,011.20 32,968.00 34,944.00 37,044.80 39,228.80 41,579.20 43,596.80
Biweekly 1,231.20 1,268.00 1,344.00 1,424.80 1,508.80 1,599.20 1,676.80
Hourly 15.39 15.85 16.80 17.81 18.86 19.99 20.96
103 33,612.80 34,611.20 36,670.40 38,896.00 41,225.60 43,700.80 45,760.00
Biweekly 1,292.80 1,331.20 1,410.40 1,496.00 1,585.60 1,680.80 1,760.00
Hourly 16.16 16.64 17.63 18.70 19.82 21.01 22.00
104 35,318.40 36,379.20 38,521.60 40,851.20 43,305.60 45,864.00 48,027.20
Biweekly 1,358.40 1,399.20 1,481.60 1,571.20 1,665.60 1,764.00 1,847.20
Hourly 16.98 17.49 18.52 19.64 20.82 22.05 23.09
105 37,065.60 38,168.00 40,435.20 42,889.60 45,448.00 48,172.80 50,481.60
Biweekly 1,425.60 1,468.00 1,555.20 1,649.60 1,748.00 1,852.80 1,941.60
Hourly 17.82 18.35 19.44 20.62 21.85 23.16 24.27
106 38,896.00 40,060.80 42,452.80 45,011.20 47,715.20 50,585.60 52,977.60
Biweekly 1,496.00 1,540.80 1,632.80 1,731.20 1,835.20 1,945.60 2,037.60
Hourly 18.70 19.26 20.41 21.64 22.94 24.32 25.47
ANNUAL BUDGET
CITY OF NEDERLAND
205
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2021
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
107 40,872.00 42,099.20 44,595.20 47,299.20 50,086.40 53,164.80 55,640.00
Biweekly 1,572.00 1,619.20 1,715.20 1,819.20 1,926.40 2,044.80 2,140.00
Hourly 19.65 20.24 21.44 22.74 24.08 25.56 26.75
108 42,910.40 44,200.00 46,800.00 49,670.40 52,624.00 55,785.60 58,385.60
Biweekly 1,650.40 1,700.00 1,800.00 1,910.40 2,024.00 2,145.60 2,245.60
Hourly 20.63 21.25 22.50 23.88 25.30 26.82 28.07
109 45,073.60 46,425.60 49,129.60 52,124.80 55,203.20 58,510.40 61,360.00
Biweekly 1,733.60 1,785.60 1,889.60 2,004.80 2,123.20 2,250.40 2,360.00
Hourly 21.67 22.32 23.62 25.06 26.54 28.13 29.50
110 47,320.00 48,734.40 51,625.60 54,766.40 58,073.60 61,526.40 64,417.60
Biweekly 1,820.00 1,874.40 1,985.60 2,106.40 2,233.60 2,366.40 2,477.60
Hourly 22.75 23.43 24.82 26.33 27.92 29.58 30.97
111 49,670.40 51,168.00 54,225.60 57,428.80 60,881.60 64,563.20 67,600.00
Biweekly 1,910.40 1,968.00 2,085.60 2,208.80 2,341.60 2,483.20 2,600.00
Hourly 23.88 24.60 26.07 27.61 29.27 31.04 32.50
112 52,166.40 53,726.40 56,929.60 60,361.60 63,980.80 67,766.40 71,032.00
Biweekly 2,006.40 2,066.40 2,189.60 2,321.60 2,460.80 2,606.40 2,732.00
Hourly 25.08 25.83 27.37 29.02 30.76 32.58 34.15
113 54,724.80 56,368.00 59,716.80 63,356.80 67,204.80 71,156.80 74,588.80
Biweekly 2,104.80 2,168.00 2,296.80 2,436.80 2,584.80 2,736.80 2,868.80
Hourly 26.31 27.10 28.71 30.46 32.31 34.21 35.86
CITY OF NEDERLAND
206
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2021
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
114 57,491.20 59,217.60 62,753.60 66,518.40 70,491.20 74,734.40 78,291.20
Biweekly 2,211.20 2,277.60 2,413.60 2,558.40 2,711.20 2,874.40 3,011.20
Hourly 27.64 28.47 30.17 31.98 33.89 35.93 37.64
115 60,320.00 62,129.60 65,915.20 69,846.40 74,048.00 78,520.00 82,264.00
Biweekly 2,320.00 2,389.60 2,535.20 2,686.40 2,848.00 3,020.00 3,164.00
Hourly 29.00 29.87 31.69 33.58 35.60 37.75 39.55
116 63,377.60 65,270.40 69,201.60 73,361.60 77,729.60 82,430.40 86,340.80
Biweekly 2,437.60 2,510.40 2,661.60 2,821.60 2,989.60 3,170.40 3,320.80
Hourly 30.47 31.38 33.27 35.27 37.37 39.63 41.51
117 66,560.00 68,556.80 72,633.60 77,022.40 81,640.00 86,528.00 90,646.40
Biweekly 2,560.00 2,636.80 2,793.60 2,962.40 3,140.00 3,328.00 3,486.40
Hourly 32.00 32.96 34.92 37.03 39.25 41.60 43.58
118 69,867.20 71,968.00 76,294.40 80,870.40 85,696.00 90,875.20 95,201.60
Biweekly 2,687.20 2,768.00 2,934.40 3,110.40 3,296.00 3,495.20 3,661.60
Hourly 33.59 34.60 36.68 38.88 41.20 43.69 45.77
119 73,340.80 75,545.60 80,100.80 84,905.60 90,022.40 95,409.60 99,902.40
Biweekly 2,820.80 2,905.60 3,080.80 3,265.60 3,462.40 3,669.60 3,842.40
Hourly 35.26 36.32 38.51 40.82 43.28 45.87 48.03
120 77,022.40 79,331.20 84,115.20 89,169.60 94,515.20 100,193.60 104,915.20
Biweekly 2,962.40 3,051.20 3,235.20 3,429.60 3,635.20 3,853.60 4,035.20
Hourly 37.03 38.14 40.44 42.87 45.44 48.17 50.44
CITY OF NEDERLAND
207
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2021
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
121 80,891.20 83,324.80 88,316.80 93,558.40 99,216.00 105,185.60 110,177.60
Biweekly 3,111.20 3,204.80 3,396.80 3,598.40 3,816.00 4,045.60 4,237.60
Hourly 38.89 40.06 42.46 44.98 47.70 50.57 52.97
122 84,926.40 87,484.80 92,726.40 98,300.80 104,166.40 110,427.20 115,689.60
Biweekly 3,266.40 3,364.80 3,566.40 3,780.80 4,006.40 4,247.20 4,449.60
Hourly 40.83 42.06 44.58 47.26 50.08 53.09 55.62
123 89,190.40 91,873.60 97,344.00 103,188.80 109,428.80 115,980.80 121,472.00
Biweekly 3,430.40 3,533.60 3,744.00 3,968.80 4,208.80 4,460.80 4,672.00
Hourly 42.88 44.17 46.80 49.61 52.61 55.76 58.40
124 93,620.80 96,428.80 102,252.80 108,347.20 114,878.40 121,742.40 127,524.80
Biweekly 3,600.80 3,708.80 3,932.80 4,167.20 4,418.40 4,682.40 4,904.80
Hourly 45.01 46.36 49.16 52.09 55.23 58.53 61.31
125 98,280.00 101,233.60 107,328.00 113,796.80 120,598.40 127,857.60 133,931.20
Biweekly 3,780.00 3,893.60 4,128.00 4,376.80 4,638.40 4,917.60 5,151.20
Hourly 47.25 48.67 51.60 54.71 57.98 61.47 64.39
126 103,188.80 106,288.00 112,673.60 119,475.20 126,651.20 134,264.00 140,649.60
Biweekly 3,968.80 4,088.00 4,333.60 4,595.20 4,871.20 5,164.00 5,409.60
Hourly 49.61 51.10 54.17 57.44 60.89 64.55 67.62
127 108,368.00 111,612.80 118,372.80 125,444.80 132,953.60 140,940.80 147,617.60
Biweekly 4,168.00 4,292.80 4,552.80 4,824.80 5,113.60 5,420.80 5,677.60
Hourly 52.10 53.66 56.91 60.31 63.92 67.76 70.97
CITY OF NEDERLAND
208
CITY OF NEDERLAND
WAGE SCALE - EFFECTIVE OCTOBER 1, 2021
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
ANNUAL BUDGET
128 113,838.40 117,249.60 124,280.00 131,705.60 139,609.60 148,033.60 155,043.20
Biweekly 4,378.40 4,509.60 4,780.00 5,065.60 5,369.60 5,693.60 5,963.20
Hourly 54.73 56.37 59.75 63.32 67.12 71.17 74.54
129 119,516.80 123,094.40 130,478.40 138,299.20 146,577.60 155,376.00 162,780.80
Biweekly 4,596.80 4,734.40 5,018.40 5,319.20 5,637.60 5,976.00 6,260.80
Hourly 57.46 59.18 62.73 66.49 70.47 74.70 78.26
130 125,465.60 129,230.40 136,988.80 145,204.80 153,920.00 163,134.40 170,913.60
Biweekly 4,825.60 4,970.40 5,268.80 5,584.80 5,920.00 6,274.40 6,573.60
Hourly 60.32 62.13 65.86 69.81 74.00 78.43 82.17
131 131,726.40 135,678.40 143,832.00 152,443.20 161,595.20 171,267.20 179,441.60
Biweekly 5,066.40 5,218.40 5,532.00 5,863.20 6,215.20 6,587.20 6,901.60
Hourly 63.33 65.23 69.15 73.29 77.69 82.34 86.27
132 138,320.00 142,459.20 151,028.80 160,056.00 169,665.60 179,836.80 188,406.40
Biweekly 5,320.00 5,479.20 5,808.80 6,156.00 6,525.60 6,916.80 7,246.40
Hourly 66.50 68.49 72.61 76.95 81.57 86.46 90.58
CITY OF NEDERLAND
209
ANNUAL BUDGET
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CITY OF NEDERLAND
210
ANNUAL BUDGET
AUTHORIZING DOCUMENTS
CITY OF NEDERLAND
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212
213
214
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2021 Tax Rate Calculation Worksheet Date: 08/04/2021 12:16 PM
Taxing Units Other Than School Districts or Water Districts
City of Nederland 409-723-1509
Taxing Unit Name Phone (area code and number)
P.O. Box 967 Nederland, TX 77627 www.ci.nederland.tx.us
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 Districts 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.
No-New-Revenue Tax Rate Worksheet Amount/Rate
1. 2020 total taxable value. Enter the amount of 2020 taxable value on the 2020 tax roll
today. Include any adjustments since last year's certification; exclude Tax Code Section
25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments.
Exclude any property value subject to an appeal under Chapter 42 as of July 25 (will add
undisputed value in Line 6). This total includes the taxable value of homesteads with tax
ceilings (will deduct in Line 2) and the captured value for tax increment financing
(adjustment is made by deducting TIF taxes, as reflected in Line 17).1
$1,231,219,500
2. 2020 tax ceilings. Counties, cities and junior college districts. Enter 2020 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 units adopted the tax ceiling
provision in 2020 or a prior year for homeowners age 65 or older or disabled, use this step.2
$0
3. Preliminary 2020 adjusted taxable value. Subtract Line 2 from Line 1.$1,231,219,500
4. 2020 total adopted tax rate.$0.579708/$100
5. 2020 taxable value lost because court appeals of ARB decisions reduced 2020
appraised value.
A.Original 2020 ARB values:$26,552,202
217
B.2020 values resulting from final court decisions:
C.2020 value loss. Subtract B from A.3
$8,550,000
$18,002,202
6. 2020 taxable value subject to an appeal under Chapter 42, as of July 25.
A.2020 ARB certified value:
B.2020 disputed value:
C.2020 undisputed value. Subtract B from A.4
$1,298,170
$463,893
$834,277
7. 2020 Chapter 42 related adjusted values Add Line 5C and Line 6C.$18,836,479
8. 2020 taxable value, adjusted for actual and potential court-ordered adjustments.
Add Line 3 and Line 7.$1,250,055,979
9. 2020 taxable value of property in territory the taxing unit deannexed after Jan. 1,
2020. Enter the 2020 value of property in deannexed territory.5 $0
10. 2020 taxable value lost because property first qualified for an exemption in 2021. 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 2021 does not create a new exemption or reduce
taxable value.
A.Absolute exemptions. Use 2020 market value:
B.Partial exemptions. 2021 exemption amount or 2021 percentage exemption times 2020
value:
C.Value loss. Add A and B.5
$185,426
$3,554,583
$3,740,009
11. 2020 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 2021. Use only properties that qualified in 2021 for the first time; do
not use properties that qualified in 2020.
A.2020 market value:
B.2021 productivity or special appraised value:
C.Value loss. Subtract B from A.7
$0
$0
$0
12. Total adjustments for lost value. Add lines 9, 10C and 11C.$3,740,009
13. 2020 captured value of property in a TIF. Enter the total value of 2020 captured
appraised value of property taxable by a taxing unit in a tax increment financing zone for
which 2020 taxes were deposited into the tax increment fund.8 If the taxing unit has no
captured appraised value in line 18D, enter 0.
$0
14. 2020 total value. Subtract Line 12 and Line 13 from Line 8.$1,246,315,970
15. Adjusted 2020 total levy. Multiply Line 4 by Line 14 and divide by $100.$7,224,993
16. Taxes refunded for years preceding tax year 2020. Enter the amount of taxes refunded $16,622
218
by the taxing unit for tax years preceding tax year 2020. 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 2020. This line applies only to tax years
preceding tax year 2020.8
17. Adjusted 2020 levy with refunds and TIF adjustment. Add Lines 15 and 16.10 $7,241,615
18. Total 2021 taxable value on the 2021 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
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 2021 captured appraised value of property taxable
by a taxing unit in a tax increment financing zone for which the 2021 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 2021 value. Add A and B, then subtract C and D.
$1,394,973,541
$0
$0
$0
$1,394,973,541
19. Total value of properties under protest or not included on certified appraisal roll.13
A.2021 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.2021 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.
$17,867,021
$0
$17,867,021
20. 2021 tax ceilings. Counties, cities and junior colleges 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 units adopted the tax ceiling provision
in 2020 or a prior year for homeowners age 65 or older or disabled, use this step.16
$0
21. 2021 total taxable value. Add Lines 18E and 19C. Subtract Line 20.17 $1,412,840,562
219
22. Total 2021 taxable value of properties in territory annexed after Jan. 1, 2020.
Include both real and personal property. Enter the 2021 value of property in territory
annexed.18
$0
23. Total 2021 taxable value of new improvements and new personal property located
in new improvements. New means the item was not on the appraisal roll in 2020. An
improvement is a building, structure, fixture or fence erected on or affixed to land. New
additions to existing improvements may be included if the appraised value can be
determined. New personal property in a new improvement must have been brought into the
taxing unit after Jan. 1, 2020, and be located in a new improvement. New improvements do
include property on which a tax abatement agreement has expired for 2021.19
$12,701,675
24. Total adjustments to the 2021 taxable value. Add Lines 22 and 23.$12,701,675
25. Adjusted 2021 taxable value. Subtract Line 24 from Line 21.$1,400,138,887
26. 2021 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100.20 $0.517206/$100
27. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county
levies. The total is the 2021 county NNR tax rate.21
1Tex. Tax Code Section 26.012(14) 13Tex. Tax Code Section 26.01(c) and (d)
2Tex. Tax Code Section 26.012(14) 14Tex. Tax Code Section 26.01(c)
3Tex. Tax Code Section 26.012(13) 15Tex. Tax Code Section 26.01(d)
4Tex. Tax Code Section 26.012(13) 16Tex. Tax Code Section 26.012(6)(b)
5Tex. Tax Code Section 26.012(15) 17Tex. Tax Code Section 26.012(6)
6Tex. Tax Code Section 26.012(15) 18Tex. Tax Code Section 26.012(17)
7Tex. Tax Code Section 26.012(15) 19Tex. Tax Code Section 26.012(17)
8Tex. Tax Code Section 26.03(c) 20Tex. Tax Code Section 26.04(c)
9Tex. Tax Code Section 26.012(13) 21Tex. Tax Code Section 26.04(d)
10Tex. Tax Code Section 26.012(13) 22Reserved for expansion
11Tex. Tax Code Section 26.012,26.04(c-2) 23Tex. Tax Code Section 26.044
12Tex. Tax Code Section 26.03(c) 24Tex. Tax Code Section 26.0441
220
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.
Voter-Approval Tax Rate Worksheet Amount/Rate
28. 2020 M&O tax rate. Enter the 2020 M&O tax rate.$0.413141/$100
29. 2020 taxable value, adjusted for actual and potential court-ordered adjustments.
Enter the amount in Line 8 of the No-New-Revenue Tax Rate Worksheet.$1,250,055,979
30. Total 2020 M&O levy. Multiply Line 28 by Line 29 and divide by $100.$5,164,493
31. Adjusted 2020 levy for calculating NNR M&O rate.
A. M&O taxes refunded for years preceding tax year 2020 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 2020. This line applies only to tax years
preceding tax year 2020.
B. 2020 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 2021 captured
appraised value in Line 18D, enter 0.
C. 2020 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. 2020 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.
$11,494
$0
$0
$11,494
$5,175,987
32. Adjusted 2021 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax
Rate Worksheet.$1,400,138,887
33. 2021 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100. $0.369676/$100
34. Rate adjustment for state criminal justice mandate.23
A. 2021 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.
$0
221
B. 2020 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.
D.Enter the rate calculated in C. If not applicable, enter 0.
$0
$0.000000/$100
$0.000000/$100
35. Rate adjustment for indigent health care expenditures.24
A. 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.
B. 2020 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, 2019 and ending on June 30, 2020, less any state assistance
received for the same purpose.
C.Subtract B from A and divide by Line 32 and multiply by $100.
D.Enter the rate calculated in C. If not applicable, enter 0.
$0
$0
$0.000000/$100
$0.000000/$100
36. Rate adjustment for county indigent defense compensation.25
A. 2021 indigent defense compensation expenditures: Enter the amount paid by a county
to provide appointed counsel for indigent individuals for the period beginning on July 1,
2020 and ending on June 30, 2021, less any state grants received by the county for the same
purpose.
B. 2020 indigent defense compensation expenditures:Enter the amount paid by a county
to provide appointed counsel for indigent individuals for the period beginning on July 1,
2019 and ending on June 30, 2020, 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.
E.Enter the lessor of C and D. If not applicable, enter 0.
$0
$0
$0.000000/$100
$0.000000/$100
$0.000000/$100
37. Rate adjustment for county hospital expenditures.26
A. 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.
B. 2020 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, 2019 and ending on June 30, 2020.
$0
$0
222
C.Subtract B from A and divide by Line 32 and multiply by $100.
D.Multiply B by 0.08 and divide by Line 32 and multiply by $100.
E.Enter the lessor of C and D, if applicable. If not applicable, enter 0.
$0.000000/$100
$0.000000/$100
$0.000000/$100
38. 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.
A. Amount appropriated for public safety in 2020. 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 2020. 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.
D.Enter the rate calculated in C. If not applicable, enter 0.
$0
$0
$0.000000/$100
$0.000000/$100
39. Adjusted 2021 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line
38D.$0.369676/$100
40. Adjustment for 2020 sales tax specifically to reduce property values. Cities, counties
and hospital districts that collected and spent additional sales tax on M&O expenses in 2020
should complete this line. These entities will deduct the sales tax gain rate for 2021 in
Section 3. Other taxing units, enter zero.
A.Enter the amount of additional sales tax collected and spent on M&O expenses in 2020, 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.
C.Add Line 40B to Line 39.
$0
$0.000000
$0.369676
41. 2021 voter-approval M&O rate. Enter the rate as calculated by the appropriate
scenario below.
Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 40C
by 1.08.
- or -
Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line
40C by 1.035.
$0.382614/$100
D41. Disaster Line 41 (D41): 2021 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
$0.000000/$100
223
tax rate to calculate in the manner provided for a special taxing unit. The taxing unit shall
continue to calculate the voter-approval tax rate in this manner until the earlier of
1. the first year in which total taxable value on the certified appraisal roll exceeds the
total taxable value of the tax year in which the disaster occurred, or
2. the third tax year after the tax year in which the disaster occurred.
If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08.27 If the taxing
unit does not qualify, do not complete Disaster Line 41 (Line D41).
42. Total 2021 debt to be paid with property taxes and additional sales tax revenue.
Debt means the interest and principal that will be paid on debts that:
(1) are paid by property taxes,
(2) are secured by property taxes,
(3) are scheduled for payment over a period longer than one year and
(4) are not classified in the taxing unit's budget as M&O expenses
A.Debt also includes contractual payments to other taxing units that have incurred debts on
behalf of this taxing unit, if those debts meet the four conditions above. Include only
amounts that will be paid from property tax revenue. Do not include appraisal district budget
payments. If the governing body of a taxing unit authorized or agreed to authorize a bond,
warrant, certificate of obligation, or other evidence of indebtedness on or after Sept. 1, 2021,
verify if it meets the amended definition of debt before including it here.28
Enter debt amount.
B. Subtract unencumbered fund amount used to reduce total debt.
C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none)
D. Subtract amount paid from other resources.
E.Adjusted debt. Subtract B, C, and D from A.
$2,022,273
$0
$0
$0
$2,022,273
43. Certified 2020 excess debt collections. Enter the amount certified by the collector.28 $0
44. Adjusted 2021 debt. Subtract Line 43 from Line 42E.$2,022,273
45. 2021 anticipated collection rate.
A. Enter the 2021 anticipated collection rate certified by the collector:29
B. Enter the 2020 actual collection rate
C. Enter the 2019 actual collection rate
D. Enter the 2018 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
101.00%
101.06%
101.29%
102.45%
101.06%
46. 2021 debt adjusted for collections. Divide Line 44 by Line 45E $2,001,061
47. 2021 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax
Rate Worksheet.$1,412,840,562
48. 2021 debt tax rate. Divide Line 46 by Line 47 and multiply by $100.$0.141633/$100
224
49. 2021 voter-approval tax rate. Add Lines 41 and 48.$0.524247/$100
D49. Disaster Line 49 (D49): 2021 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.
$0.000000/$100
50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the
county levies. The total is the 2021 county voter-approval tax rate.
23Tex. Tax Code Section 26.044 28Tex. Tax Code Section 26.012(7)
24Tex. Tax Code Section 26.0441 29Tex. Tax Code Section 26.012(10) and 26.04(b)
25Tex. Tax Code Section 26.0442 30Tex. Tax Code Section 26.04(b)
26Tex. Tax Code Section 26.0443 31Tex. Tax Code Section 26.04(h),(h-1) and (h-2)
27Tex. Tax Code Section 26.042(a)
225
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.
Additional Sales and Use Tax Worksheet Amount/Rate
51. Taxable Sales. For taxing units that adopted the sales tax in November 2020 or May
2021, enter the Comptroller's estimate of taxable sales for the previous four quarters.20
Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical
Summary webpage. Taxing units that adopted the sales tax before November 2020, enter 0.
$0
52. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for
economic development grants from the amount of estimated sales tax revenue.33
Taxing units that adopted the sales tax in November 2020 or in May 2021. 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 2020. Enter the sales tax
revenue for the previous four quarters. Do not multiply by .95.
$0
53. 2021 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax
Rate Worksheet.$1,412,840,562
54. Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$0.000000/$100
55. 2021 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.$0.517206/$100
56. 2021 NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2020 or in May 2021.
Subtract Line 54 from Line 55. Skip to Line 57 if you adopted the additional sales tax before
November 2020.
$0.517206/$100
57. 2021 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.
$0.524247/$100
58. 2021 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57. $0.524247/$100
31Reserved for expansion 34Tex. Tax Code Section 26.041(d)
32Tex. Tax Code Section 26.041(d) 35Tex. Tax Code Section 26.04(c)
33Tex. Tax Code Section 26.041(i) 36Tex. Tax Code Section 26.04(c)
226
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.
Voter-Approval Protection for Pollution Control 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
$0
60. 2021 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax
Rate Worksheet.$1,412,840,562
61. Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100. $0.000000/$100
62. 2021 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).
$0.524247/$100
37Tex. Tax Code Section 26.045(d)
38Tex. Tax Code Section 26.045(i)
227
SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate
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; and40
•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
Unused Increment Rate Worksheet Amount/Rate
63. 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. If the year is prior to 2020, enter zero.
$0.000000
64. 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
$0
65. 2018 unused increment rate. Subtract the 2018 actual tax rate and the 2018 unused
increment rate from the 2018 voter-approval tax rate. If the number is less than zero, enter
zero. If the year is prior to 2020, enter zero.
$0.000000
66. 2021 unused increment rate. Add Lines 63, 64 and 65.$0.000000/$100
67. 2021 voter-approval tax rate, adjusted for unused increment rate.23 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).
$0.524247/$100
39Tex. Tax Code Section 26.013(a)
40Tex. Tax Code Section 26.013(c)
41Tex. Tax Code Section 26.0501(a) and (c)
42Tex. Tax Code Section Local Gov't Code Section 120.007(d), effective Jan. 1, 2022
43Tex. Tax Code Section 26.063(a)(1)
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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
De Minimis Rate Worksheet Amount/Rate
68. Adjusted 2021 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval
Tax Rate Worksheet $0.369676/$100
69. 2021 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax
Rate Worksheet.$1,412,840,562
70. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply
by $100.$0.035389
71. 2021 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet. $0.141633/$100
72. De minimis rate.23 Add Lines 68, 70 and 71.$0.546698/$100
44Tex. Tax Code Section 26.012(8-a)
45Tex. Tax Code Section 26.063(a)(1)
229
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 year47.
NOTE: This section will not apply to any taxing units in 2021. It is added to implement Senate Bill 1438 (87th Regular Session) and
does not apply to a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a declared
disaster in 2020, as provided for in the recently repealed Tax Code Sections 26.04(c-1) and 26.041(c-1).
In future tax years, 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.
In future tax years, this section will also 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).
Emergency Revenue Rate Worksheet Amount/Rate
73. 2020 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate
Worksheet.N/A
74. Adjusted 2020 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 2020 and the taxing unit calculated its 2020 voter-approval tax rate
using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2020 worksheet due to a disaster,
enter the 2020 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49.
- or -
If a disaster occurred prior to 2020 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 2020, 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
2020 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 2020 voter-approval tax rate
from the worksheet.
- or -
If the taxing unit adopted a tax rate above the 2020 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.
N/A
75. Increase in 2020 tax rate due to disaster. Subtract Line 74 from Line 73.N/A
76. Adjusted 2020 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax
Rate Worksheet.N/A
77. Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.N/A
230
78. Adjusted 2021 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax
Rate Worksheet.N/A
79. Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49 N/A
80. 2021 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).
N/A
46Tex. Tax Code Section 26.042(b)
47Tex. Tax Code Section 26.042(f)
48Tex. Tax Code Section 26.042(c)
49Tex. Tax Code Section 26.042(b)
50Tex. Tax Code Section 26.04(c-2) and (d-2)
SECTION 8: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-New-Revenue tax rate
As applicable, enter the 2021 NNR tax rate from: Line 26, Line 27 (counties), or Line 56
(adjusted for sales tax).
Indicate the line number used: 26
$0.517206/$100
Voter-Approval tax rate
As applicable, enter the 2021 voter-approval tax rate from: Line 49, 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: 49
$0.524247/$100
De minimis rate
If applicable, enter the de minimis rate from Line 72.$0.546698/$100
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
print here Allison Nathan Getz
Printed Name of Taxing Unit Representative
sign here ________________________________________________________________
Taxing Unit Representative Date
August 4, 2021
231