Loading...
2020 - 2021 ADOPTED BUDGET CITY OF NEDERLAND ANNUAL BUDGET 2020-2021 City of Nederland, Texas 2020-2021 Budget Cover Page In Accordance with SB 656 This budget will raise more total property taxes than last year’s budget by $94,847 or 1.34%. Revenue to be raised from new property added to the roll this year is $57,485. FYE FYE Property Tax Comparison: 2019-2020 2020-2021 Adopted Tax Rate .599159 .579708 Effective/No New Revenue Tax Rate .579332 .575233 Effective/No New Revenue M & O Rate .384042 .399171 Rollback/Voter Approved Tax Rate .599159 .579708 Debt Tax Rate .184394 .166567 The total amount of municipal debt obligation secured by property taxes for the City of Nederland is $9,145,000 Record Vote on Tax Rate: For: Mayor Albanese, Councilman Austin, Councilman Neal, Councilman Hollier, Councilperson Root Absent: None MAYOR Don Albanese COUNCIL MEMBERS Councilmember, Ward I Talmadge Austin Councilmember, Ward II Billy Neal Councilmember, Ward III, Mayor Pro-Tem Emmett Hollier Councilmember, Ward IV Sylvia Root SUBMITTED BY Christopher Duque City Manager CITY OF NEDERLAND 2020-2021 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 2020-2021 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 160 Parks & Recreation Special Fund 161 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  Emmett Hollier, Mayor Pro Tem  Talmadge Austin, Councilmember  Billy Neal, Councilmember  Sylvia Root, Councilmember  Christopher Duque, City Manager “Programmed for Progress” August 10, 2020 Dear Honorable Mayor and Members of the City Council: I am pleased to present the proposed Fiscal Year 2020-2021 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 2020-2021 budget for all funds totals $25,533,732. The FY 2020-2021 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 2020- 2021. Furthermore, the Budget serves as a guide for financial control and implementation of City Council policy mandates. In addition to indicating the FY 2020-2021 Budget highlights and goals, there were a number of accomplishments during the previous fiscal year: FY 2019-2020 IN REVIEW Reduced the tax rate from $0.609578 to $0.599159 per $100 assessed taxable value; maintained one of 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 $3,000,000, including the hot mix overlay of South 2nd Street (Nederland Ave to Avenue H), South 15th Street (Nederland Ave to Avenue D), Detroit Avenue (17th Street to Twin City Highway), South 13th Street (Avenue H to Highway 365), South 14th Street (Avenue J to Avenue N), and South 37th Street (Nederland Ave to Avenue H), concrete street repairs of 27th Street in front of CO Wilson Middle School and Helena Avenue (27th Street to Twin City Highway), the Hodgson Road/Bourque Road Rehabilitation project, and pavement marking. August 10, 2020 Page 2  Completed the 2019/2020 Main Sewer Line Rehabilitation project ($4,482,804).  Completed the re-surfacing of the Senior Citizen Center parking lot ($61,735).  Commenced the Hodgson Road Lift Station Reconstruction project ($505,315).  Commenced the Homer E. Nagel Public Safety Complex Parking Lot Improvement project ($229,112)  Issued City of Nederland, Texas General Obligation Refunding Bonds, Series 2020, saving the City’s Water and Sewer Fund $331,186.  Issued City of Nederland, Texas Tax Notes, Series 2020 in the amount of $1,045,000 that will be utilized for water tower re-painting projects.  Adjusted City Utility Rates to ensure the long-term fiscal stability of services; the sewer rate per 1,000 gallon above the base rate was adjusted by $0.50 ($4.60 to $5.10 for less than 50,000 gallons and $4.81 to $5.31 for greater than 50,000 gallons).  Received $284,311 in grant funding and donations: $2,186 – Law Enforcement Officer Standards and Education Funds (Police), $740 – Law Enforcement Officer Standards and Education Funds (Fire), $2,000 – Entergy (Parks & Recreation), $46,500 – Wilton and Effie Mae Hebert Foundation (Library), $1,684 – Texas Infrastructure Resiliency Fund, and $190,332 – Coronavirus Relief Funds (20% advance of federal stimulus funds allotment); received donations of $1,500 from Friends of the Library (Library), $22,879 from the Nederland Heritage Foundation (Police, Fire, and Parks & Recreation), $14,000 from Sunoco (Fire), and $2,500 from Exxon Mobil (Fire).  Purchased two Police patrol SUVs, a dump truck for the Streets Department, six inline turbidimeters for the Water Treatment Department, a truck for the Water/Sewer Distribution Department, and a garbage truck for the Solid Waste Department.  Purchased five SCBA assemblies for the Nederland Fire Department ($42,870).  Purchased two new in-car radar and a mobile CAD tablet for the Nederland Police Department.  Completed repairs/improvements to the electrical loop at Doornbos Park, including LED lighting upgrades to the light poles in the park ($170,578).  Completed the Marion & Ed Hughes Public Library Roof project ($272,550).  Approved an Agreement to provide fire protection services to the Industrial Safety Training Council and an Agreement for fire protection services with Jefferson County Emergency Services District #2.  Amended the City’s Plumbing Code to establish and manage an effective cross-connection control program as mandated by TCEQ.  Established a Food Truck Pilot Program following public input and workshops.  Completed fire hydrant painting project utilizing school crossing guards after the school year was shortened due to the COVID-19 pandemic.  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.  Approved the Final Plat of “Hillcrest Landing Addition,” a 15-lot subdivision.  Approved purchase and completed the installation of a new waterslide for the Nederland Swimming Pool ($152,600) utilizing pipeline easement funds, not tax funds.  Completed installation of exercise equipment along the Doornbos Park walking trail ($12,142).  Amended the collective bargaining agreement with the International Association of Fire Fighters, Local 3339 to add a Kelly Day Relief position and to add an Administrative Assistant position. ii August 10, 2020 Page 3 Approved an updated Municipal Raw Water Supply Contract with the Lower Neches Valley Authority. Approved a request from Mid-County Plaza, LLC for water/sewer service outside of the City limits by the airport. Continued the strong working relationship with the Nederland Independent School District to include discounting building permit fees for the NISD bond projects, abandoning 0.41 acres of right-of-way along Franklin Avenue for the expansion of Langham Elementary, and serving as a secondary evacuation location for Hillcrest Elementary. Addressed the COVID-19 pandemic by hosting three State Mobile Testing Team test sites, suspending late fees and disconnection of utility service for 90 days, adopting an Emergency Pandemic Leave Policy, adopting an Emergency COVID-19 Paid Leave Policy, and amending the Purchasing Policy to allow for electronically submitted bids. Continued to reduce the crime rate. Continued water and sewer line improvements in order to upgrade the City’s utility infrastructure. Continued to provide community events including National Night Out, Monsters in the Park, Veterans’ Day, holiday decorating, and Christmas on the Avenue. Completed the Marion & Ed Hughes Public Library’s successful migration from the Houston Area Library Automated Network (HALAN). Awarded for the 22nd 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 Healthy Lifestyles Initiatives to improve City employees’ overall health. Continued the partnership with Adaptive Sports for Kids, which provides athletic/recreational activities, such as swim day, 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 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 2020-2021 Maintain one of the lowest municipal tax rates in Jefferson County ($0.579708 per $100 assessed taxable value); continue to provide $15,000 Homestead Tax Exemptions for the elderly and the disabled. Continuation of street improvements to improve the transportation network—$1,015,000. Complete the Hodgson Road Lift Station Rehabilitation project ($505,315). Complete the Hodgson Road/Bourque Road Rehabilitation project ($1,347,168). Commence improvements to the Wastewater Treatment Plant and wastewater system. Complete installation of generators at four lift stations with Hazard Mitigation Grant Program funding. iii August 10, 2020 Page 4 Complete the Homer E. Nagel Public Safety Complex Parking Lot Improvement project ($229,112). Complete the re-painting and paint repairs to the Avenue G and Canal Avenue elevated water towers. Relocate waterline to serve Highland Park Elementary renovation. Install and/or repair sidewalks near Highland Park Elementary, Hillcrest Elementary, and Langham Elementary. 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 Maintenance Worker position for the Streets Department. Issue certificates of obligation for various planned projects. 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. Complete 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. Purchase 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. Host public forums with City leadership to discuss various issues with the public and hold an online town hall meeting as part of a citizen engagement/outreach effort. Negotiate collective bargaining agreements with the Nederland Police Officers’ Association and the International Association of Fire Fighters, Local 3339. Continue to reduce the crime rate. Continuation of water and sewer line improvements in order 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 20th 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: iv August 10, 2020 Page 5 General Fund (01): This fund contains all activities that are not included within the other funds. Police Narcotics Fund (20): This fund contains expenditures for those activities associated with drug interdiction work. Library Special Fund (21): This fund allows for the expenditure of funds specifically designated for purposes associated with the City’s library. Court Technology Fund (22): This fund allows for the expenditure of funds related to the collection of court fees specifically for technology-related improvements. Hotel/Motel Fund (23): This fund is utilized for promotional activities with funding derived from the City’s seven percent (7%) Hotel Occupancy Tax. Fire Special Fund (24): This fund allows for the expenditure of funds specifically designated for purposes associated with the Nederland Fire Department. Parks & Recreation Special Fund (25): This fund allows for the expenditure of funds specifically designated for purposes associated with the Parks & Recreation Department. Capital Outlay Fund (31): This fund allows for the expenditure of funds for capital projects; revenue from the General Fund is transferred-in to fund these projects. Equipment Replacement Funds (34, 35, 36): These funds have been established for General Fund, Water & Sewer Fund, and Solid Waste Fund operations. It is the intent of these funds to provide monies for the replacement of vehicles and heavy equipment. Street Improvement Fund (39): This fund contains expenditures associated with the City’s dedicated sales tax for street maintenance. Debt Service Fund (40): This fund allows for payment of bond principal and interest as a result of previously issued debt. Water and Sewer Fund (50): This fund contains those activities that are associated with the operation of the City’s water and wastewater utilities. Solid Waste Fund (52): This fund contains those activities that are associated with the operation of the City’s solid waste functions. SSES Project Fund (53): This fund contains those activities which are associated with the City’s on-going projects involving the replacement of sanitary sewer lines. MCML Central Dispatch Fund (70): This fund provides for emergency dispatch and information technology services for the cities of Nederland, Port Neches, and Groves. Economic Development Corporation Fund (75): This fund contains expenditures associated with the City’s 4B economic development sales tax. v August 10, 2020 Page 6 GENERAL FUND Revenues. The General Fund revenues for the Fiscal Year 2020-2021 total $11,945,200, an increase of $548,142 or 4.81% from the adopted FY 19-20 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 2020-2021 budget was prepared based on an ad valorem property tax rate of $0.579708 per $100.00 of assessed taxable value of $1,236,938,594; the ad valorem property tax rate for the FY 19-20 was $0.599159 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 $0.413141 and the proposed I&S tax rate is $0.166567,which combined total $0.579708. 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 $0.575233 per $100 valuation and the voter-approval tax rate is $0.579708 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,” which is the tax rate to provide the city with about the same amount of tax revenue it received in the prior year), 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). 55% 33% 2%2% 2%1%1%4% General Fund Revenue AD VALOREM TAXES SALES AND USE TAXES INTERGOVERNMENTAL REVENUE CHARGES FOR SERVICES FINES AND FORFEITS INTEREST MISCELLANEOUS REVENUE TRANSFERS IN vi August 10, 2020 Page 7 Significant features include the following:  Based upon information received from the Jefferson County Appraisal District, there is an increase in certified taxable values ($50,641,065 or 4.27%) from $1,186,297,529 to $1,236,938,594. 1,854 elderly or disabled taxpayers utilized the local $15,000 homestead exemption reducing values by $27,322,879, which is an increase of $55,548 or 0.2% from the 2019 certified taxable values homestead exemptions.  Estimated property tax revenue for FY 20-21 is $4,490,000, an increase of $415,000 or 10.18% from the adopted FY 19-20 budget; the property tax revenue increase reflects the increase in taxable values and recent property tax revenue receipts. Due to the fluid nature of property appraisals, the City conservatively budgets revenue and delays allocating the additional revenue until a defined trend is established. 0.685 0.59483 0.578 0.591853 0.594 0.609578 0.609578 0.599159 0.579708 $0.55 $0.57 $0.59 $0.61 $0.63 $0.65 $0.67 $0.69 2006‐2007 2007‐2008 2008‐2009 2009‐2010 2010‐2011 2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 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 2008‐2009 2010‐2011 2012‐2013 2014‐2015 2016‐2017 2018‐2019 2020‐2021 TAXABLE ASSESSED VALUATION vii August 10, 2020 Page 8  For FY 20-21, proposed amount of industrial in lieu of taxes revenue is $2,025,000, which reflects expiring tax abatements and recent revenue receipts; this is an increase of $123,150 or 6.48% 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 20-21, 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 $2,950,000, an increase of $9,924 or 0.24% from the adopted FY 19-20 budget. During the yearlong Tropical Storm Harvey recovery and reconstruction, the City’s sales tax revenue significantly increased, which continued following the recovery from Tropical Storm Imelda. The long-term sales tax trend following disasters, such as hurricanes and tropical storms includes a normalizing of sales tax revenue. Coupled with this is the negative economic impacts of the COVID-19 pandemic requiring a conservative approach to sales tax forecasting.  For FY 20-21, the proposed amount of franchise fee revenue is $990,000, which is unchanged  $500,000  $700,000  $900,000  $1,100,000  $1,300,000  $1,500,000  $1,700,000  $1,900,000  $2,100,000  $2,300,000  $2,500,000 2008‐20092009‐20102010‐20112011‐20122012‐20132013‐20142014‐20152015‐20162016‐20172017‐20182018‐20192019‐20202020‐2021 Industrial Tax Revenue $2,626,610 $2,337,604 $2,428,827 $2,971,076 $2,945,147 $3,075,771 $3,381,718 $3,283,876 $2,980,169 $3,640,073 $3,697,551 $3,100,000 $2,950,000  $‐  $500,000  $1,000,000  $1,500,000  $2,000,000  $2,500,000  $3,000,000  $3,500,000 2008‐2009 2009‐2010 2010‐2011 2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 2020‐2021 Sales Tax Revenue *Estimate **Proposed viii August 10, 2020 Page 9 from the previous year; during the FY 2011-2012, the Nederland City Council elected to discontinue collecting Public, Educational, and Governmental fees from telecommunication companies resulting in decreased revenue. For FY 20-21, the proposed amount of pool & recreation building fees is $96,000, which reflects recent receipts, excluding FY 19-20 that was greatly impacted by the COVID-19 pandemic. For FY 20-21, the proposed amount of fines & court costs is $220,000, which reflects recent receipts and the proposed amount of miscellaneous revenue is $71,000. For FY 20-21, the proposed amount of interest income is $120,000. The past few years have seen higher rates of return, but the COVID-19 pandemic has ended that recent trend. 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 2020-2021 are $11,945,200, an increase of $548,142 or 4.81% from the adopted FY 19-20 total General Fund expenditures. Significant features include the following: The proposed City Council Department budget includes the City Council-approved adjustment to the City Council’s monthly compensation. 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 and small projects. GENERAL  GOVERNMENT 25% PUBLIC SAFETY 54% HIGHWAYS  AND STREETS 11% CULTURE AND  RECREATION 10% General Fund Expenditure by Function ix August 10, 2020 Page 10  The proposed Finance Department budget includes funds for the annual audit, reflects adjusting the allocation of credit card fees associated with online bill pay for municipal court and utility billing, 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 new employee financial wellness benefit program.  The proposed Police Department budget is increased by $111,805 or 2.64% from the adopted FY 19-20 budget. The proposed budget funds the costs associated with the revised pay plan established via the 2019-2021 collective bargaining agreement, the purchase of necessary equipment, rising prisoner costs, and the City’s greater contribution to Central Dispatch ($17,074) to meet its increasing costs associated with staffing and operations. The proposed budget includes additional funding for the Watchguard warranty necessary for in-car and body cameras and for educational reimbursement for one of the police officers. 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 $1,991 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 for two years. The proposed budget funds four seasonal full-time positions and contractual mowing to maintain City parks and properties.  The proposed budget for Contractual Services in the Emergency Management Department funds the City’s annual, re-occurring costs for the regional radio system grant, as well as travel and training funds for the City’s Emergency Management Director and Coordinator.  The proposed Fire Department budget has increased by $62,286 or 3.39% from the prior year to reflect the costs associated with the revised pay plan estab lished via the 2016-2021 collective bargaining agreement, continuing to fund the Kelly Day relief fire fighter position, continuing to fund the re-classified Administrative Assistant position, and to fund the purchase of various firefighting equipment/supplies, such as safety equipment.  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.  The proposed Street Department budget includes $275,000 for Street Improvements, $105,000 for Street & Bridge Supplies, $4,000 for Street Striping, $8,000 in Rental Equipment for street x August 10, 2020 Page 11 sweeping and other work, and $59,645 for a new Maintenance Worker position. 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 minor tools. The proposed Library budget includes $25,000 for Books & Publications. The proposed Other Requirements budget includes $125,000 for Computer System costs. The proposed budget includes $198,000 for Street Lights, which includes $50,000 for a Street Light Project to install street lights in neighborhoods that are underserved. Included in the budget is $20,000 for Preventative Care Reimbursement, which includes two employee health initiatives—a preventative care stipend to encourage greater utilization of preventative health care rather than reactive health care, which is detrimental to an employee’s long-term health and more costly to the health insurance plan and a Healthy Lifestyle stipend 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 retiree insurance benefit approved in 2012; $12,000 is allocated for Special Programs; $30,000 is allocated for Contractual Services; and $61,021 is allocated for Contingency. $52,000 is allocated for the Senior Citizen Center; effective October 1, 2020, the monthly allocation will increase to $3,500 to assist enhancing the level of services provided to Nederland’s senior community. Included are transfers-out in the amount of $80,000 to the Parks Special Fund for two construction projects, and $325,000 to the Equipment Replacement Fund for greater than usual vehicle/equipment replacement costs. Personnel Services 69.6% Materials and  Supplies 4.4% Contractual  Services 15.5% Capital  Outlay 2.3% Interfund  Transfers 8.2% General Fund Expenditures by Category xi August 10, 2020 Page 12 WATER AND SEWER FUND Revenues. Significant features include the following: The total amount of Water and Sewer Fund revenue is $5,244,293; this is an increase of $51,925 or 1% from the prior fiscal year. A water base rate increase of $0.25 (from $10.00 to $10.25) is proposed effective October 1, 2020; this adjustment will raise approximately $26,200 in additional revenue, which is necessary to ensure the financial stability of the Water & Sewer Fund. The last water rate increase was a $0.05 increase in 2016. No adjustment to the sewer rates is proposed. Expenditures. Significant features include the following: The proposed Water Treatment budget includes $235,000 allocated for Untreated Water. In 2015, the City worked with the LNVA to adjust its monthly raw water allocations to reflect the lowered demand for water, but staff anticipates yet another Lower Neches Valley Authority raw water rate increase. The department is fully staffed with water plant operators following $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 Utility Fund Revenue Water Sales 6,6766,7376,7716,8506,8966,9706,9997,0377,0967,2757,1706,300 6,400 6,500 6,600 6,700 6,800 6,900 7,000 7,100 7,200 7,300 7,400 2009‐2010 2010‐2011 2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 Avg # of Utility Accounts *Estimate **Proposed xii August 10, 2020 Page 13 several years of retirements. In addition, $62,000 is allocated in Fixed Plant and Equipment R&M for increased maintenance of the water plant.  The proposed Billing/Collections budget includes $55,000 allocated for water meter & boxes, which increased due to the expiration of the 10-year warranty on the automated water meters. $54,000 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.  The proposed Wastewater Treatment budget is $831,862. 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 $15,000 is allocated in Plant Equipment for anticipated capital upgrades/repairs to the Wastewater Treatment Plant.  The proposed budget for Water & Sewer Distribution includes $105,000 for Water & Sewer Mains and $5,000 for Water Distribution Lines.  The proposed budget for Other Requirements includes $15,000 for Computer System, $20,000 for Contingency, $375,000 transferred to the General Fund, $65,000 transferred to the Equipment Replacement Fund-W/S Fund, and $50,000 transferred to the SSES Project Fund. $957,088 is allocated to transfer to Debt Service, which includes a $275,300 payment for the 2020 Refund Bonds (2011 water plant improvements project debt) and a $681,788 payment for the 2018 main sewer line rehabilitation project debt. SOLID WASTE FUND Revenues. Significant features include the following: W/S Fund Exependitures by Category xiii August 10, 2020 Page 14  The total amount of Solid Waste Fund revenue is $1,650,462, an increase of $30,212 or 1.86% from the adopted FY 19-20 budget. A solid waste rate increase of $0.50 (from $19.75 to $20.25) is proposed effective October 1, 2020; this adjustment is necessary to ensure the financial stability of the Solid Waste Fund. The last solid waste rate adjustment was a $0.30 increase in 2016. Expenditures. Significant features include the following:  The proposed budget includes $74,000 in Fuel, $10,000 in Contractual Services, $240,000 for Waste Disposal, $22,000 for Green Waste Disposal, and $25,000 for Contingency. 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 amount is necessary to set aside for the purchase of a trash truck. Effective October 1, 2016, the City Shop budget was transferred from the General fund to the Solid Waste fund. $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 $2,000,000 $2,200,000 $2,400,000 08‐09 09‐10 10‐11 11‐12 12‐13 13‐14 14‐15 15‐16 16‐17 17‐18 18‐19 19‐20* 20‐21** Solid Waste Fund Rev/Exp Revenue Expenditures Personnel Services 41% Materials and  Supplies 12% Contractual Services 23% Interfund Transfers 24% Solid Waste Fund Expenditures by Category *Estimate **Proposed xiv August 10, 2020 Page 15 MCML CENTRAL DISPATCH FUND  The proposed Central Dispatch Fund budget ($1,595,768) increased by $53,259 or 3.45% from the adopted FY 19-20 budget. The increase is due to salary adjustments following the 2016 salary survey to remain competitive with other entities, greater computer and software maintenance costs, and the purchase of a new computer host server. In addition, the proposed budget includes a $12,000 Extra Help allocation to utilize retired part-time dispatchers to attempt to offset overtime costs. The contribution formula of the MCML member cities was adjusted during the FY 11-12 to reflect the creation of the Information Technology department. The Central Dispatch budget includes an MIS Contingency amount of $5,000. EQUIPMENT REPLACEMENT FUNDS  The Equipment Replacement Fund-General Fund allocation ($458,000) funds the purchase of two police patrol SUVs and a gradall excavator for the Streets Department.  $‐  $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 2009‐2010 2010‐2011 2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020* 2020‐2021** Central Dispatch Revenue vs. Expenditures Revenue Expenditures Personnel  Services 75% Materials and  Supplies 1% Contractual  Services 22% Capital  Outlay 2% Central Dispatch Fund Expenditures by Category *Estimate **Proposed xv August 10, 2020 Page 16  The Equipment Replacement Fund-Water & Sewer Fund allocation ($60,000) funds the purchase a pickup truck for water & sewer distribution and a pickup truck for wastewater treatment.  The Equipment Replacement Fund-Solid Waste allocation ($320,000) funds the purchase of a trash truck and a pickup truck. 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 2020-2021 budget is $0 but will be amended in October to fund the completion of the Homer E. Nagel Public Safety Complex Parking Lot Improvements project.  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 2020-2021 budget is $50,500, which includes funding for system testing/analysis and sewer line repair.  The proposed FY 2020-2021 Hotel/Motel Fund budget is balanced with revenue and expenditures equaling $100,100. The budget reflects the City assuming greater maintenance responsibilities of the French House and Windmill museums. The City continues to work with the Nederland Chamber of Commerce to ensure compliance with Texas Tax Code Section 351 in regard to the expenditure of funds and reporting of expenses.  The proposed Street Improvement Fund budget allows for the collection and expenditure of funds from the City’s dedicated street maintenance sales tax. $740,000 is allocated for street improvements and related contractual services. After October 1, 2020, $300,000 in reserve funds will be added to the 2021 Street Program budget increasing the street improvement allocation to $1,040,000. In 2019, Nederland voters re-authorized the collection and  $20,000  $30,000  $40,000  $50,000  $60,000  $70,000  $80,000  $90,000  $100,000  $110,000  $120,000  $130,000  $140,000  $150,000  $160,000  $170,000 2009‐20102010‐20112011‐20122012‐20132013‐20142014‐20152015‐20162016‐20172017‐20182018‐20192019‐20202020‐2021 Hotel Occupany Tax Revenue  xvi August 10, 2020 Page 17 expenditure of this tax for the next four years.  The proposed Parks Special Fund budget facilitates the expenditure of funds ($80,500) for parks and pool improvements/maintenance, as well as community events, such as Christmas on the Avenue, the 4th of July, National Night Out, etc. Scheduled park and pool projects are the re-surfacing of the tennis courts at Doornbos Park and the re-surfacing of the Nederland Swimming Pool deck. NEDERLAND ECONOMIC DEVELOPMENT CORPORATION  The Nederland Economic Development Corporation Board of Directors has proposed a balanced budget of $865,857, a decrease of $2,670 or 0.31% from the adopted FY 19-20 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. DEBT SERVICE The debt service requirements for FY 2020-2021 are as follows: Ad Valorem Taxes $2,114,441 Water and Sewer Revenues 957,088 Total $3,071,529 PERSONNEL The proposed budget for FY 2020-2021 includes a two percent (2%) cost of living adjustment  $200,000  $300,000  $400,000  $500,000  $600,000  $700,000  $800,000  $900,000  $1,000,000 STREET SALES TAX REVENUE *Estimate **Proposed xvii August 10, 2020 Page 18 (COLA) and other compensation adjustments outlined in the police officers’ and firefighters’ respective collective bargaining agreements and a 2% COLA for all other full-time employees. The cost for the 2% COLA for civilian employees and their steps on the pay plan totals $201,847. The salary cost adjustments for the Nederland Police Officers’ Association’s new collective bargaining agreement total $37,493, which includes the cost for the 2% COLA and steps on the shifted pay plan. The salary cost adjustments for the International Association of Fire Fighters’ collective bargaining agreement total $17,504. COLA/  Steps  NPOA CBA  Steps & COLA  IAFF  CBA  Health &  Dental  Ins. TMRS  Salary  Survey  Adjustments  New  Position Total  General Fund 127,293 37,493 17,504 20,466 53,817 0 59,654 + 316,227 Water and Sewer Fund 36,883 4,408 12,509 0 + 53,800 Solid Waste Fund 14,444 (10,037) 4,677 2,069 + 11,153 Central Dispatch Fund 23,227 (1,877) 5,351 3,692 + 30,393 Total +201,847 +37,493 +17,504 +12,960 +76,354 +5,761 +59,654 + 411,573 During the FY 2015-2016, the City conducted its first employee compensation and benefits survey in over twenty years. The salary survey adjustments approved by the City Council on September 26, 2016 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 hired prior to the implementation of the salary survey adjustments: On October 1, 2020, hourly employees would take their available annual step on the City’s General Wage Scale, as well as the budgeted 2% cost of living adjustment; however, no additional steps would be afforded to these employees during fiscal year; and On October 1, 2020, salaried employees and supervisors would receive the budgeted 2% COLA. And on April 1, 2021, salaried employees and supervisors would take their available annual step on the City’s General Wage Scale; however, no additional steps would be afforded to these employees during the fiscal year. For those employees who were hired or promoted after the implementation of the salary survey adjustments, they will receive the budgeted 2% COLA on October 1, 2020 and their available annual step(s) on their anniversary dates. The total cost of the adjustments is $5,761. The City’s health and dental insurance costs increased by $12,960. Due to a successful year of medical claims, the City renewed the contract with its health insurance provider (Blue Cross Blue Shield of Texas) with no rate increase; however, the City’s dental insurance costs did increase. Payments to the Texas Municipal Retirement System (TMRS) increased by $76,354. Effective January 1, 2021, the City’s contribution shall increase from 6.47% to 7.36% with employees’ retirement benefits remaining the same; the contribution increase is likely due to the greater than normal number of retirements last year. A new Maintenance Worker position in the Streets Department is created in the proposed budget, which increases the number of Streets employees to nine. The total cost of the new position is $59,645. The Public Works Director requested the position to keep up with the growing demand in street maintenance, contracted projects, and drainage services. This is the first new position in Streets since 2004 when the Streets staffing was reduced from ten positions to eight positions. xviii August 10, 2020 Page 19 CONCLUSION As you are aware , many cities throughout the nation, state, and region continue to encounter financial difficulties. Revenues have flattened , decreased, or increased lethargically while the costs and demands to provide services have continued to increase. Many affected local governments have addressed their budgetary shortfalls via personnel reductions and/or significant decreases in service delivery. The COVID-19 pandemic has further complicated matters with an unclear path to economic recovery. Unfortunately, the City of Nederland is neither unique nor isolated from the economic factors that impact municipal revenue sources. In responding to these conditions , management has undertaken budgetary efforts to promote greater financial efficiency and effectiveness. It is important to remember that many of the same economic conditions that influence the City also directly impact citizens/taxpayers themselves and, as such, recognition must be given to this circumstance when considering budgetary decisions . The proposed FY 2020-2021 Annual Budget attempts to minimize the impact of the current economic condition on City operations. Without question, service delivery within several areas has been and will continue to be moderately impacted as a result of monetary constraints. But the City's commitment to progress has not and will not waver during this difficult period by ignoring or postponing our community 's needs . Instead, progress will continue while balancing the needs of the taxpay er and our employees. The City has placed considerable focus on public safety, street improvements, and strengthening the commitment to the quality of life. As we look toward tomorrow, we must discover ways to focus on creating a future that will be more prosperous for Nederland. Years of investment-public and private, monetary and non- monetary, emotional and unemotional-have shaped our community and made Nederland a place one can be proud to live , visit, or do business in. It should be our goal to honor the history of our community and those investments made as we aspire to make the best Nederland possible. In closing, I would like to especially thank Cheryl Dowden, Holly Guidry, Linda Tillotson, Joni Underwood, and each department head for their dedicated assistance in preparing the FY 2020- 2021 budget. The staff and I look forward to working with the City Counci l and the community to meet the challenges of the fiscal year. Respectfully subm itted , Christo her Duque, City Manager xix ANNUAL BUDGET FINANCIAL SUMMARIES CITY OF NEDERLAND ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 1 CITY OF NEDERLAND BALANCE SHEET-ALL FUNDS AS OF JUNE 30, 2020 Water &Street Equipment General Debt Service Sewer Solid Waste Improvement Replace. Fund Fund Funds Fund Fund Funds ASSETS Cash & Investments $21,119,667 $224,327 $12,267,201 $3,059,475 $4,558,866 $2,250,758 Cash & Investments - Restricted Due (To)/From Other Funds (2,361,407) 2,196,403 Prepaid Expenses 1,603 1,260,424 184,669 Accounts Receivable 723,108 166,106 167,847 100,640 71,914 Fixed Assets (Net)26,532,164 669,295 TOTAL ASSETS $19,482,971 $2,586,836 $40,227,636 $4,014,079 $4,630,780 $2,250,758 LIABILITIES & FUND BALANCE Accounts Payable $516,976 $0 $1,567,608 $276,934 $615,331 $0 Reserve for Taxes & Receivables 447,506 166,107 27,316,040 TOTAL LIABILITIES 964,482 166,107 28,883,648 276,934 615,331 0 FUND BALANCE Fund Balance 10/01/19 14,314,334 165,746 14,486,567 3,598,732 4,004,511 2,469,437 Revenues 11,969,852 2,649,712 3,672,721 1,178,010 820,066 280,037 Expenditures (7,765,697) (394,729) (6,815,300) (1,039,597) (809,128) (498,716) FUND BALANCE 6/30/20 18,518,489 2,420,729 11,343,988 3,737,145 4,015,449 2,250,758 TOTAL LIABILITIES & FUND BALANCE $19,482,971 $2,586,836 $40,227,636 $4,014,079 $4,630,780 $2,250,758 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 $111,971 $3,967 $74,097 $98,753 $253,373 $220,512 $2,357,140 $459,109 10,000 942,833 $111,971 $3,967 $84,097 $98,753 $253,373 $220,512 $2,357,140 $1,401,942 $0 $0 $55 $230 $1,600 $100 $56,334 25,008 0 0 25,063 230 0 1,600 100 56,334 118,840 5,015 33,092 89,186 363,929 55,983 2,844,971 1,312,461 3,075 5,571 48,632 64,996 24,871 174,968 14,626 1,187,125 (9,944) (6,619) (22,690) (55,659) (135,427) (12,039) (502,557) (1,153,978) 111,971 3,967 59,034 98,523 253,373 218,912 2,357,040 1,345,608 $111,971 $3,967 $84,097 $98,753 $253,373 $220,512 $2,357,140 $1,401,942 ANNUAL BUDGET CITY OF NEDERLAND 3 CITY OF NEDERLAND ALL FUNDS SUMMARY BUDGET FISCAL YEAR 2020-2021 OPERATING FUNDS Debt Water & SSES Solid Equip. General Service Sewer Project Waste Replace. Fund Fund Fund Fund Fund Funds REVENUES: Taxes $10,579,900 $2,113,441 License & Permits 129,975 Intergovernmental 217,025 Charges for Service 117,500 5,166,925 1,625,212 Fines & Forfeitures 224,800 Miscellaneous 191,000 1,000 77,368 500 25,250 2,000 Donations Transfers-In 485,000 957,088 50,000 690,000 TOTAL 11,945,200 3,071,529 5,244,293 50,500 1,650,462 692,000 APPROPRIATIONS: General Administration 1,383,924 Fire Department 1,988,976 Police Department 4,344,522 83,000 Public Services 2,047,376 3,797,205 50,500 1,250,462 755,000 Parks & Recreation 677,025 Library 532,356 Other Requirements 566,021 Debt Service 3,071,529 Transfers-Out 405,000 1,447,088 400,000 TOTAL 11,945,200 3,071,529 5,244,293 50,500 1,650,462 838,000 CHANGE IN FUND BALANCE $0 $0 $0 $0 $0 ($146,000) ANNUAL BUDGET CITY OF NEDERLAND 4 ANNUAL BUDGET AGENCY SPECIAL FUNDS FUND Police Hotel/ Fire Parks & Court Street MCML Narcotics Library Motel Dept Spec Rec. Spec. Tech. Improv. Dispatch Memo Fund Fund Fund Fund Fund Fund Fund Fund Total $100,000 $737,500 $13,530,841 129,975 35,000 1,595,768 1,847,793 6,909,637 5,600 230,400 400 9,000 100 500 2,500 309,618 59,300 25,000 40,000 124,300 80,000 2,262,088 35,400 68,300 100,100 25,000 120,500 5,600 740,000 1,595,768 25,344,652 658,961 2,042,885 25,000 2,013,976 25,400 5,600 936,807 5,395,329 740,000 8,640,543 100,100 120,500 897,625 111,380 643,736 566,021 3,071,529 10,000 2,262,088 35,400 111,380 100,100 25,000 120,500 5,600 740,000 1,595,768 25,533,732 $0 ($43,080) $0 $0 $0 $0 $0 $0 ($189,080) CITY OF NEDERLAND 5 CONSOLIDATED STATEMENT FISCAL YEAR 2020-2021 Beginning FY20-21 FY20-21 Ending Fund Balance Revenue Expenditures Fund Balance FUND General Fund $14,163,823 $11,945,200 $11,945,200 $14,163,823 Street Improvement Fund 4,004,511 740,000 740,000 4,004,511 Water & Sewer Fund 4,887,692 5,244,293 5,244,293 4,887,692 SSES Project Fund 491,714 50,500 50,500 491,714 Solid Waste Fund 2,626,604 1,650,462 1,650,462 2,626,604 Equip. Replacement-General 1,224,117 326,000 458,000 1,092,117 Equip. Replacement-W & S 269,137 65,500 60,000 274,637 Equip. Replacement-Solid Waste 992,683 300,500 320,000 973,183 Police Narcotic Fund 118,840 35,400 35,400 118,840 Library Special Fund 29,092 68,300 111,380 (13,988) Court Technology Fund 5,015 5,600 5,600 5,015 Hotel/Motel Fund 89,186 100,100 100,100 89,186 Fire Department Special Fund 55,984 25,000 25,000 55,984 Parks & Recreation Spec. Fund 205,929 120,500 120,500 205,929 MCML Central Dispatch Fund 369,628 1,595,768 1,595,768 369,628 Debt Service Fund 165,746 3,071,529 3,071,529 165,746 $29,699,701 $25,344,652 $25,533,732 $29,510,621 ANNUAL BUDGET CITY OF NEDERLAND 6 SUMMARY OF EXPENDITURES ALL FUNDS FISCAL YEAR 2020-2021 PERSONNEL MATERIALS CONTRACTUAL SERVICES & SUPPLIES SERVICES CAPITAL TRANSFERS TOTAL FUND General Fund $8,313,040 $531,460 $2,420,700 $275,000 $405,000 $11,945,200 Street Improvement Fund 0 0 30,000 710,000 0 740,000 Water & Sewer Fund 2,049,855 589,600 1,137,750 20,000 1,447,088 5,244,293 SSES Project Fund 0 0 50,500 0 0 50,500 Solid Waste Fund 676,722 204,050 369,690 0 400,000 1,650,462 Equip. Replacement-General 0 0 0 458,000 0 458,000 Equip. Replacement-W & S 0 0 0 60,000 0 60,000 Equip. Replacement-Solid Waste 0 0 0 320,000 0 320,000 Police Narcotic Fund 4,000 12,400 9,000 0 10,000 35,400 Library Special Fund 0 85,080 26,300 0 0 111,380 Court Technology Fund 0 0 5,600 0 0 5,600 Hotel/Motel Fund 0 0 100,100 0 0 100,100 Fire Department Special Fund 0 10,000 15,000 0 0 25,000 Parks & Recreation Special Fund 0 15,500 25,000 80,000 0 120,500 MCML Central Dispatch Fund 1,191,268 14,550 347,950 42,000 0 1,595,768 Debt Service Fund 0 0 3,071,529 0 0 3,071,529 $12,234,885 $1,462,640 $7,609,119 $1,965,000 $2,262,088 $25,533,732 ANNUAL BUDGET CITY OF NEDERLAND 7 ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 8 ANNUAL BUDGET GENERAL FUND CITY OF NEDERLAND ANNUAL BUDGET GENERAL FUND SCHEDULE OF REVENUES & APPROPRIATIONS BUDGET FISCAL YEAR 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 REVENUES Current Taxes $4,118,000 $4,773,237 $4,490,000 Delinquent Taxes 69,000 27,856 69,000 Industrial In-Lieu-of Tax Payments 1,901,850 2,402,073 2,025,000 Sales Tax 2,943,076 3,158,174 2,950,000 Taxes P&I 55,907 39,959 55,900 Occupational Taxes & Licenses 6,000 6,974 6,975 Franchise Fees 990,000 308,897 990,000 Federal Grant Revenue 0 190,322 0 State Grant Funds 0 1,684 0 School Contribution 217,025 217,848 217,025 Inspection Fees 123,000 77,717 123,000 Pool & Recreation Bldg. Fees 96,000 10,442 96,000 Donations 0 19,226 0 Fines & Court Costs 198,000 236,241 220,000 Library Fees 17,000 8,234 17,000 Animal Control Fees 4,500 1,099 4,500 Court Bldg Security Fees 4,700 5,029 4,800 Time Payment Reimbursement Fee 0 923 0 Interest Income 140,000 130,911 120,000 Miscellaneous Revenue 80,140 110,506 71,000 Transfers In 485,000 242,500 485,000 TOTAL REVENUES 11,449,198 11,969,852 11,945,200 EXPENDITURES Personnel Services 8,178,375 5,808,872 8,313,040 Materials & Supplies 532,400 267,741 531,460 Contractual Services 2,355,934 1,524,505 2,420,700 Capital Outlay 318,000 57,079 275,000 Transfers Out 215,000 107,500 405,000 TOTAL EXPENDITURES 11,599,709 7,765,697 11,945,200 EXCESS (DEFICIT) REVENUES OVER EXPENDITURES ($150,511) $4,204,155 $0 CITY OF NEDERLAND 9 ANNUAL BUDGET GENERAL FUND SUMMARY OF EXPENDITURES FISCAL YEAR 2020-2021 PERSONNEL SERVICES MATERIALS & SUPPLIES CONTRACTUAL SERVICES CAPITAL OUTLAY INTERFUND TRANSFERS TOTAL DEPARTMENT City Council $20,620 $200 $3,000 $0 $0 $23,820 Legal 50 300 80,700 0 0 81,050 City Manager 436,945 5,250 80,000 0 0 522,195 Finance 247,880 4,500 130,950 0 0 383,330 Personnel 223,469 7,210 84,250 0 0 314,929 Civil Service 0 600 3,550 0 0 4,150 City Hall 0 4,450 50,000 0 0 54,450 Police 3,461,957 106,450 776,115 0 0 4,344,522 Property Maintenance 33,731 4,000 16,500 0 0 54,231 Emergency Management 0 2,500 68,000 0 0 70,500 Fire 1,698,176 69,150 132,500 0 0 1,899,826 Fire Department Volunteers 650 0 18,000 0 0 18,650 Inspections 198,984 10,700 29,160 0 0 238,844 Code Enforcement 74,647 3,300 26,450 0 0 104,397 Public Works Admin.256,162 8,400 72,600 0 0 337,162 Street Department 699,180 159,300 36,700 275,000 0 1,170,180 Animal Control 119,502 4,900 18,160 0 0 142,562 Parks & Recreation 465,381 100,750 110,894 0 0 677,025 Library 375,706 39,500 117,150 0 0 532,356 Other Requirements 0 0 566,021 0 405,000 971,021 $8,313,040 $531,460 $2,420,700 $275,000 $405,000 $11,945,200 CITY OF NEDERLAND PERSONNEL SERVICES 70% MATERIALS & SUPPLIES 5% CONTRACTUAL SERVICES 20% CAPITAL OUTLAY 2% INTERFUND TRANSFERS 3% 10 ANNUAL BUDGET CITY OF NEDERLAND CITY COUNCIL The City Council consists of the Mayor and four Council members and is the elected governing body of the City of Nederland. The Mayor and Council members are elected at large and each Council member serves in one of four municipal districts. Each Council member must reside in the ward they represent. The Mayor and Council members serve staggered three-year terms and are not restricted on the number of times they may run for office. Staff assistance to the City Council is provided through the Office of the City Manager. 11 ANNUAL BUDGET SUMMARY General Fund City Council CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $19,350 $14,285 $20,620 6200 Materials & Supplies 200 271 200 6300 Contractual Services 3,000 1,240 3,000 6700 Capital Outlay 0 0 0 Total $22,550 $15,796 $23,820 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 12 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:City Council - 01-11-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $17,916 $13,242 $19,120 Social Security 6126 1,400 1,013 1,466 Worker's Compensation 6128 34 30 34 Total 19,350 14,285 20,620 MATERIALS & SUPPLIES General Office Supplies 6210 100 271 100 Supplies/Minor Tools & Equipment 6265 100 0 100 Total 200 271 200 CONTRACTUAL SERVICES Training & Travel 6333 3,000 1,240 3,000 Total 3,000 1,240 3,000 TOTALS $22,550 $15,796 $23,820 CITY OF NEDERLAND 13 ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 14 ANNUAL BUDGET LEGAL CITY OF NEDERLAND The City Attorney is appointed by the City Council and is the legal advisor for the City Council and all other City officers, departments, and officials. The City Judge is appointed by the City Council and operates Municipal Court. 15 ANNUAL BUDGET SUMMARY General Fund Legal CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $50 $45 $50 6200 Materials & Supplies 300 77 300 6300 Contractual Services 79,465 52,168 80,700 6700 Capital Outlay 0 0 0 Total $79,815 $52,290 $81,050 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 16 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Legal - 01-12-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Worker's Compensation 6128 $50 $45 $50 Total 50 45 50 MATERIALS & SUPPLIES Books & Publications 6212 300 77 300 Total 300 77 300 CONTRACTUAL SERVICES Legal Services 6313 54,965 36,400 55,700 Training & Travel 6333 500 0 500 Court Costs, Jury Fees 6372 400 36 400 City Judge 6374 23,600 15,732 24,100 Total 79,465 52,168 80,700 TOTALS $79,815 $52,290 $81,050 CITY OF NEDERLAND 17 ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 18 ANNUAL BUDGET CITY MANAGER CITY OF NEDERLAND The City Manager is appointed and is responsible to the Mayor and City Council. He is the Chief Administrative Officer of the City. The City Manager oversees personnel, develops the proposed budget, proposes policy alternatives and is generally responsible for the implementation of policies and programs proposed by the City Council. The City Clerk is appointed by the City Council. 19 ANNUAL BUDGET SUMMARY General Fund City Manager CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $423,657 $307,780 $436,945 6200 Materials & Supplies 5,250 1,875 5,250 6300 Contractual Services 77,960 31,908 80,000 6700 Capital Outlay 0 0 0 Total $506,867 $341,563 $522,195 Schedule of Personnel Number of Number of Pay Grade Positions City Manager 131 1 City Clerk 117 1 Executive Secretary 114 1 Total 3 CITY OF NEDERLAND 20 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:City Manager - 01-13-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $334,768 $244,056 $341,415 Overtime 6111 0 2,035 0 Longevity 6113 1,920 1,336 2,064 Extra Help 6115 3,000 300 3,000 Group Insurance 6121 35,622 25,598 38,785 TMRS 6124 21,683 16,802 24,516 Social Security 6126 25,986 17,047 26,506 Worker's Compensation 6128 678 606 659 Total 423,657 307,780 436,945 MATERIALS & SUPPLIES General Office Supplies 6210 3,500 860 3,500 Books & Publications 6212 750 788 750 Miscellaneous Supplies 6220 1,000 227 1,000 Total 5,250 1,875 5,250 CONTRACTUAL SERVICES Recording Fees 6318 0 38 0 Postage & Freight 6332 1,200 188 1,200 Training & Travel 6333 5,000 5,441 5,000 Advertising/Publication 6337 6,000 9,214 8,000 Insurance-General 6341 510 396 550 Vehicle & Equipment R & M 6355 250 0 250 Dues & Memberships 6377 11,500 9,286 11,500 CITY OF NEDERLAND 21 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:City Manager - 01-13-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Contractual Services 6393 40,000 6,240 40,000 Election Services 6395 13,500 1,105 13,500 Total 77,960 31,908 80,000 TOTALS $506,867 $341,563 $522,195 CITY OF NEDERLAND 22 ANNUAL BUDGET FINANCE DEPARTMENT CITY OF NEDERLAND The Finance Department is responsible for all financial administration, accounting, and reporting services for the City. Transactions relating to purchasing, accounts payable, accounts receivable, payroll, benefit reporting, and cash management are processed by this department. This department also provides statistical reporting and related services to individual City departments and to the City Council. 23 ANNUAL BUDGET SUMMARY General Fund Finance Department CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $236,013 $178,302 $247,880 6200 Materials & Supplies 4,500 1,951 4,500 6300 Contractual Services 130,950 95,488 130,950 6700 Capital Outlay 0 0 0 Total $371,463 $275,741 $383,330 Schedule of Personnel Number of Number of Pay Grade Positions Director of Finance/Assistant City Manager 126 1 Accounting Assistant 108 1 Total 2 CITY OF NEDERLAND 24 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Finance - 01-15-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $186,739 $140,457 $194,770 Overtime 6111 0 43 0 Longevity 6113 1,344 900 1,440 Group Insurance 6121 21,760 16,154 23,215 TMRS 6124 11,409 9,578 13,072 Social Security 6126 14,388 10,837 15,010 Worker's Compensation 6128 373 333 373 Total 236,013 178,302 247,880 MATERIALS & SUPPLIES General Office Supplies 6210 4,000 1,874 4,000 Books & Publications 6212 500 77 500 Total 4,500 1,951 4,500 CONTRACTUAL SERVICES Auditing & Accounting 6311 40,000 30,310 40,000 Postage & Freight 6332 1,800 1,421 1,800 Training & Travel 6333 5,000 734 5,000 Advertising/Publication 6337 1,000 0 1,000 Insurance-General 6341 350 290 350 Dues & Memberships 6377 800 510 800 Contractual Services 6393 82,000 62,223 82,000 Total 130,950 95,488 130,950 TOTALS $371,463 $275,741 $383,330 CITY OF NEDERLAND 25 ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 26 ANNUAL BUDGET PERSONNEL DEPARTMENT CITY OF NEDERLAND The Personnel Department is responsible for various functions throughout the City. These functions include personnel, risk management, and employee benefits. This department is responsible for providing the City Manager with needed reports and statistical data. This department is also responsible for the various functions in the Civil Service Commission as implemented in accordance with Texas Local Government Code Chapter 143 regulating Municipal Civil Service. 27 ANNUAL BUDGET SUMMARY General Fund Personnel CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $215,003 $156,638 $223,469 6200 Materials & Supplies 7,210 1,587 7,210 6300 Contractual Services 80,100 44,062 84,250 6700 Capital Outlay 000 Total $302,313 $202,287 $314,929 Schedule of Personnel Number of Number of Pay Grade Positions Human Resources Director/Assistant to the City Manager 124 1 Administrative Secretary 106 1 Total 2 CITY OF NEDERLAND 28 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Personnel - 01-16-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $171,430 $124,362 $177,685 Overtime 6111 100 0 100 Longevity 6113 1,008 670 1,104 Extra Help 6115 1,000 615 1,000 Group Insurance 6121 16,734 12,087 16,708 TMRS 6124 11,111 8,489 12,768 Social Security 6126 13,276 10,108 13,762 Worker's Compensation 6128 344 307 342 Total 215,003 156,638 223,469 MATERIALS & SUPPLIES General Office Supplies 6210 3,000 777 3,000 Books & Publications 6212 150 77 150 Foods 6236 560 336 560 Special Program Supplies 6243 3,500 397 3,500 Total 7,210 1,587 7,210 CONTRACTUAL SERVICES Consultant Services 6312 29,500 20,129 29,500 Medical Svcs. and Pre-Employ.6314 8,500 5,122 8,500 Postage & Freight 6332 450 261 450 Training & Travel 6333 3,000 1,642 3,000 Advertising/Publication 6337 500 481 1,000 Printing & Binding 6338 600 600 750 Insurance-General 6341 350 236 350 Surety, Fidelity Bonds 6342 3,500 3,059 0 Unemployment Reimbursement 6347 7,000 0 7,000 Dues & Memberships 6377 700 698 700 CITY OF NEDERLAND 29 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Personnel - 01-16-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Contractual Services 6393 13,000 6,671 20,000 Special Programs 6400 13,000 5,163 13,000 Total 80,100 44,062 84,250 TOTALS $302,313 $202,287 $314,929 CITY OF NEDERLAND 30 ANNUAL BUDGET SUMMARY General Fund Civil Service CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 600 0 600 6300 Contractual Services 5,350 1,899 3,550 6700 Capital Outlay 0 0 0 Total $5,950 $1,899 $4,150 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 31 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Civil Service - 01-16-01 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 MATERIALS & SUPPLIES General Office Supplies 6210 $100 $0 $100 Books & Publications 6212 500 0 500 Total 600 0 600 CONTRACTUAL SERVICES Consultant Services 6312 900 575 900 Medical Svcs. and Pre-Employ.6314 750 368 750 Reimbursement 6317 50 0 50 Training & Travel 6333 3,300 956 1,500 Advertising/Publication 6337 150 0 150 Dues & Memberships 6377 200 0 200 Total 5,350 1,899 3,550 TOTALS $5,950 $1,899 $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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 4,450 2,518 4,450 6300 Contractual Services 49,000 39,868 50,000 6700 Capital Outlay 0 13,697 0 Total $53,450 $56,083 $54,450 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 34 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:City Hall - 01-19-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 MATERIALS & SUPPLIES General Office Supplies 6210 $750 $694 $750 Miscellaneous Supplies 6220 1,000 800 1,000 Foods 6236 500 77 500 Supplies/Minor Tools & Equipment 6265 2,200 947 2,200 Total 4,450 2,518 4,450 CONTRACTUAL SERVICES Telephone 6331 5,500 6,471 6,500 Insurance-General 6341 14,000 12,214 14,000 Electricity 6348 8,000 2,670 8,000 Natural Gas 6349 2,000 1,264 2,000 Bldg/Structure Improvements 6350 2,000 4,717 2,000 Fixed Plant & Equipment R & M 6351 7,000 5,092 7,000 Rental Equipment 6366 3,000 1,860 3,000 Janitorial Services 6380 7,500 5,580 7,500 Total 49,000 39,868 50,000 CAPITAL OUTLAY Miscellaneous Equipment 6744 0 13,697 0 Total 0 13,697 0 TOTALS $53,450 $56,083 $54,450 CITY OF NEDERLAND 35 ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 36 ANNUAL BUDGET POLICE DEPARTMENT CITY OF NEDERLAND The Police Department is charged with enforcing federal, state, and local laws within the City of Nederland. This is accomplished through a proactive program designed to minimize and deter the occurrence of criminal activity; to recover and return stolen articles; to facilitate the safe and orderly movement of people and vehicles; to assist persons who cannot care for themselves; and to arrange delivery of immediate emergency services. The Police Department responds to calls relating to suspected criminal and noncriminal activities and conducts all necessary investigations. The main focus of the department is the investigation of crime and the successful apprehension and prosecution of criminal offenders. In addition, the Police Department maintains all records and accident reports and prepares reports for State and Federal agencies as required. 37 ANNUAL BUDGET SUMMARY General Fund Police Department CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $3,462,357 $2,470,184 $3,461,957 6200 Materials & Supplies 106,450 66,407 106,450 6300 Contractual Services 769,851 581,347 776,115 6700 Capital Outlay 0 7,292 0 6900 Interfund Transfers 0 0 0 Total $4,338,658 $3,125,230 $4,344,522 Schedule of Personnel Number of Number of Pay Grade Positions Chief of Police 127 1 Assistant Police Chief CB 1 Police Sergeant CB 7 Police Officer CB 19 Court Administrator 108 1 Administrative Secretary 106 1 Department Clerk 105 1 Total 31 CB - Collective Bargaining CITY OF NEDERLAND 38 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Police - 01-21-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $2,324,975 $1,646,655 $2,321,512 Overtime 6111 210,000 165,302 210,000 Longevity 6113 14,400 8,854 14,448 Extra Help 6115 52,000 36,290 52,000 Certification Pay 6116 65,430 40,906 64,620 Group Insurance 6121 372,902 254,909 358,766 TMRS 6124 168,427 126,133 186,330 Social Security 6126 204,027 146,316 203,687 Worker's Compensation 6128 50,196 44,819 50,594 Total 3,462,357 2,470,184 3,461,957 MATERIALS & SUPPLIES General Office Supplies 6210 11,000 7,595 11,000 Books & Publications 6212 750 264 750 Miscellaneous Supplies 6220 7,000 3,731 7,000 Motor Vehicle Fuel 6222 42,500 23,608 45,000 Wearing Apparel 6231 26,500 21,550 24,000 Foods 6236 1,200 727 1,200 Supplies/Minor Tools & Equipment 6265 15,000 8,701 15,000 Safety Equipment 6274 2,500 231 2,500 Total 106,450 66,407 106,450 CONTRACTUAL SERVICES Computer System 6315 12,000 9,146 12,000 Telephone 6331 10,000 6,319 10,000 Postage & Freight 6332 5,000 3,399 7,000 CITY OF NEDERLAND 39 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Police - 01-21-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Training & Travel 6333 8,000 4,685 8,000 Insurance-General 6341 28,000 25,038 28,000 Insurance Motor Equipment 6343 12,000 11,390 12,000 Electricity 6348 18,000 10,323 18,000 Bldg/Structure Improvements 6350 4,000 7,532 4,000 Fixed Plant & Equipment R & M 6351 6,000 3,781 6,000 Vehicle & Equipment R & M 6355 25,000 16,178 25,000 Rental Equipment 6366 500 0 0 Dues & Memberships 6377 2,500 155 2,500 Janitorial Services 6380 5,200 3,768 5,200 Prisoner Costs 6384 25,000 15,647 25,000 Contractual Services 6393 24,000 19,920 40,000 Special Programs 6400 2,000 0 2,000 Contribution - Central Dispatch 6406 582,651 444,066 571,415 Total 769,851 581,347 776,115 CAPITAL OUTLAY Miscellaneous Equipment 6744 0 7,292 0 Total 0 7,292 0 TOTALS $4,338,658 $3,125,230 $4,344,522 CITY OF NEDERLAND 40 ANNUAL BUDGET SUMMARY General Fund Property Maintenance CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $33,440 $13,980 $33,731 6200 Materials & Supplies 4,300 767 4,000 6300 Contractual Services 14,500 9,749 16,500 6700 Capital Outlay 0 0 0 Total $52,240 $24,496 $54,231 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 41 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Property Maintenance - 01-21-01 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Overtime 6111 $4,000 $4,438 $4,000 Extra Help 6115 26,000 7,425 26,000 TMRS 6124 258 340 500 Social Security 6126 2,295 985 2,295 Worker's Compensation 6128 887 792 936 Total 33,440 13,980 33,731 MATERIALS & SUPPLIES Motor Vehicle Fuel 6222 2,800 623 2,500 Motor Vehicle Supplies 6258 250 109 250 Supplies/Minor Tools & Equipment 6265 1,250 35 1,250 Total 4,300 767 4,000 CONTRACTUAL SERVICES Telephone 6331 0 27 0 Insurance Motor Equipment 6343 1,500 1,443 1,500 Vehicle & Equipment R & M 6355 1,000 268 1,000 Contractual Services 6393 12,000 8,011 14,000 Total 14,500 9,749 16,500 TOTALS $52,240 $24,496 $54,231 CITY OF NEDERLAND 42 ANNUAL BUDGET SUMMARY General Fund Emergency Management CATEGORY BUDGET ACTUAL AS 2019-2020 OF June 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 2,500 1,334 2,500 6300 Contractual Services 66,000 31,336 68,000 6700 Capital Outlay 0 0 0 Total $68,500 $32,670 $70,500 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 43 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Emergency Management - 01-21-02 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 MATERIALS & SUPPLIES Supplies/Minor Tools & Equipment 6265 $2,500 $1,334 $2,500 Total 2,500 1,334 2,500 CONTRACTUAL SERVICES Training & Travel 6333 3,000 379 3,000 Contractual Services 6393 63,000 30,957 65,000 Total 66,000 31,336 68,000 TOTALS $68,500 $32,670 $70,500 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $1,696,410 $1,262,678 $1,698,176 6200 Materials & Supplies 65,750 47,875 69,150 6300 Contractual Services 124,150 103,564 132,500 6700 Capital Outlay 43,000 0 0 Total $1,929,310 $1,414,117 $1,899,826 Schedule of Personnel Number of Number of Number of Pay Grade Positions Fire Chief/Fire Marshal 124 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: 2020-2021 DEPARTMENT:Fire Department - 01-22-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $1,193,073 $866,907 $1,161,506 Overtime 6111 96,400 88,770 96,400 Longevity 6113 12,096 7,720 11,424 Certification Pay 6116 25,920 19,668 29,700 Group Insurance 6121 162,197 118,725 177,029 TMRS 6124 85,260 66,364 92,718 Social Security 6126 101,266 76,490 99,376 Worker's Compensation 6128 20,198 18,034 30,023 Total 1,696,410 1,262,678 1,698,176 MATERIALS & SUPPLIES General Office Supplies 6210 2,700 1,968 2,700 Books & Publications 6212 1,850 1,632 1,850 Miscellaneous Supplies 6220 4,000 4,026 7,500 Motor Vehicle Fuel 6222 12,000 6,307 12,000 Wearing Apparel 6231 15,000 23,054 10,000 Foods 6236 2,200 1,436 2,400 Signs & Markers 6240 500 0 500 Special Program Supplies 6243 1,200 987 1,200 Motor Vehicle Supplies 6258 1,300 287 1,000 Supplies/Minor Tools & Equipment 6265 25,000 8,178 30,000 Total 65,750 47,875 69,150 CITY OF NEDERLAND 47 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Fire Department - 01-22-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Laboratory Testing 6324 500 0 500 Telephone 6331 6,000 5,681 8,000 Postage & Freight 6332 200 4 200 Training & Travel 6333 12,000 6,780 12,000 Insurance-General 6341 14,750 14,702 15,500 Insurance Motor Equipment 6343 10,900 13,614 14,200 Electricity 6348 11,000 7,207 11,000 Natural Gas 6349 3,000 1,631 3,000 Bldg/Structure Improvements 6350 2,000 3,242 4,000 Fixed Plant & Equipment R & M 6351 3,500 2,184 4,000 Vehicle & Equipment R & M 6355 45,000 41,979 50,000 Rental Equipment 6366 4,500 3,068 4,000 Dues & Memberships 6377 1,500 841 1,500 Janitorial Services 6380 5,300 2,631 3,600 Contractual Services 6393 4,000 0 1,000 Total 124,150 103,564 132,500 CAPITAL OUTLAY Miscellaneous Equipment 6744 43,000 0 0 Total 43,000 0 0 TOTALS $1,929,310 $1,414,117 $1,899,826 CITY OF NEDERLAND 48 ANNUAL BUDGET SUMMARY General Fund Fire Department Volunteers CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $650 $580 $650 6200 Materials & Supplies 0 0 0 6300 Contractual Services 18,000 12,176 18,000 6700 Capital Outlay 0 0 0 Total $18,650 $12,756 $18,650 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 49 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Fire Department Volunteers- 01-22-01 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Worker's Compensation 6128 $650 $580 $650 Total 650 580 650 CONTRACTUAL SERVICES Volunteer Promotional Services 6385 4,800 2,276 4,800 Contractual Services 6393 13,200 9,900 13,200 Total 18,000 12,176 18,000 TOTALS $18,650 $12,756 $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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $194,676 $143,415 $198,984 6200 Materials & Supplies 10,200 3,903 10,700 6300 Contractual Services 29,660 9,442 29,160 6700 Capital Outlay 0 0 0 Total $234,536 $156,760 $238,844 Schedule of Personnel Number of Number of Pay Grade Positions Chief Building Official 118 1 Administrative Secretary 106 1 Total 2 CITY OF NEDERLAND 52 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Inspections - 01-24-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $143,145 $107,756 $145,996 Overtime 6111 500 0 500 Longevity 6113 1,200 840 1,296 Extra Help 6115 10,000 4,840 10,000 Group Insurance 6121 18,088 13,110 18,046 TMRS 6124 9,328 7,360 10,549 Social Security 6126 11,846 9,001 12,071 Worker's Compensation 6128 569 508 526 Total 194,676 143,415 198,984 MATERIALS & SUPPLIES General Office Supplies 6210 5,000 1,465 5,000 Books & Publications 6212 1,500 77 1,500 Motor Vehicle Fuel 6222 1,200 391 1,200 Motor Vehicle Supplies 6258 500 0 500 Equipment Maint. & Repair 6270 2,000 1,970 2,500 Total 10,200 3,903 10,700 CONTRACTUAL SERVICES Reimbursement 6317 750 220 750 Telephone 6331 1,500 702 1,000 Postage & Freight 6332 750 118 750 Training & Travel 6333 2,500 0 2,500 Insurance-General 6341 1,500 183 1,200 Insurance Motor Equipment 6343 410 549 610 Dues & Memberships 6377 700 847 800 Janitorial Services 6380 5,550 4,140 5,550 Contractual Services 6393 16,000 2,683 16,000 Total 29,660 9,442 29,160 TOTALS $234,536 $156,760 $238,844 CITY OF NEDERLAND 53 ANNUAL BUDGET This page left blank intentionally 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $72,923 $53,285 $74,647 6200 Materials & Supplies 3,300 1,161 3,300 6300 Contractual Services 24,450 10,612 26,450 6700 Capital Outlay 0 0 0 Total $100,673 $65,058 $104,397 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: 2020-2021 DEPARTMENT:Code Enforcement - 01-25-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $56,127 $40,794 $57,243 Overtime 6111 100 0 100 Longevity 6113 288 198 336 Group Insurance 6121 8,228 5,962 8,206 TMRS 6124 3,603 2,783 4,117 Social Security 6126 4,323 3,321 4,412 Worker's Compensation 6128 254 227 233 Total 72,923 53,285 74,647 MATERIALS & SUPPLIES General Office Supplies 6210 2,400 913 2,400 Motor Vehicle Fuel 6222 800 211 800 Motor Vehicle Supplies 6258 100 37 100 Total 3,300 1,161 3,300 CONTRACTUAL SERVICES Recording Fees 6318 4,500 1,742 4,500 Telephone 6331 1,000 604 1,000 Postage & Freight 6332 1,000 471 1,000 Training & Travel 6333 1,200 1,070 1,200 Insurance-General 6341 1,000 750 1,000 Insurance Motor Equipment 6343 550 369 550 Vehicle & Equipment R & M 6355 200 535 200 Contractual Services 6393 15,000 5,071 17,000 Total 24,450 10,612 26,450 TOTALS $100,673 $65,058 $104,397 CITY OF NEDERLAND 57 ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 58 ANNUAL BUDGET PUBLIC WORKS ADMINISTRATION CITY OF NEDERLAND The Public Works Department is the consolidation of the Sanitation, Street, Shop, 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $247,296 $182,751 $256,162 6200 Materials & Supplies 8,600 7,791 8,400 6300 Contractual Services 73,200 46,278 72,600 6700 Capital Outlay 0 0 0 Total $329,096 $236,820 $337,162 Schedule of Personnel Number of Number of Pay Grade Positions Public Works Director 126 1 Administrative Secretary 106 1 Total 2 CITY OF NEDERLAND 60 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Public Works Administration - 01-30-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $184,434 $137,257 $191,742 Overtime 6111 150 467 150 Longevity 6113 1,392 938 1,488 Group Insurance 6121 34,748 24,051 34,775 TMRS 6124 11,977 9,397 12,845 Social Security 6126 14,227 10,312 14,794 Worker's Compensation 6128 368 329 368 Total 247,296 182,751 256,162 MATERIALS & SUPPLIES General Office Supplies 6210 4,000 1,990 4,000 Books & Publications 6212 200 77 200 Miscellaneous Supplies 6220 1,200 4,582 1,500 Motor Vehicle Fuel 6222 2,400 945 2,000 Foods 6236 500 156 400 Safety Equipment 6274 300 41 300 Total 8,600 7,791 8,400 CONTRACTUAL SERVICES Telephone 6331 5,000 4,077 5,000 Postage & Freight 6332 500 71 400 Training & Travel 6333 2,000 105 2,000 Insurance-General 6341 16,000 13,614 16,000 Insurance Motor Equipment 6343 700 503 700 Electricity 6348 17,000 8,380 17,000 CITY OF NEDERLAND 61 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Public Works Administration - 01-30-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Natural Gas 6349 3,400 2,496 3,400 Fixed Plant & Equipment R & M 6351 2,500 509 2,000 Rental Equipment 6366 1,200 0 1,200 Dues & Memberships 6377 900 140 900 Contractual Services 6393 4,000 3,772 4,000 Storm Water Permitting 6394 20,000 12,611 20,000 Total 73,200 46,278 72,600 TOTALS $329,096 $236,820 $337,162 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $638,249 $451,477 $699,180 6200 Materials & Supplies 159,300 59,263 159,300 6300 Contractual Services 35,700 14,767 36,700 6700 Capital Outlay 275,000 26,150 275,000 Total $1,108,249 $551,657 $1,170,180 Schedule of Personnel Number of Number of Pay Grade Positions Street and City Shop Supervisor 115 1 Heavy Equipment Operator 109 2 Maintenance Worker 105 6 Total 9 CITY OF NEDERLAND 64 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Street Department - 01-31-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $442,089 $321,546 $487,040 Overtime 6111 24,000 6,787 25,000 Longevity 6113 7,680 5,490 8,304 Group Insurance 6121 75,567 48,697 83,492 TMRS 6124 30,575 22,651 37,140 Social Security 6126 36,320 26,647 39,806 Worker's Compensation 6128 22,018 19,659 18,398 Total 638,249 451,477 699,180 MATERIALS & SUPPLIES Motor Vehicle Fuel 6222 30,000 7,662 30,000 Wearing Apparel 6231 3,000 293 3,000 Street & Bridge Supplies 6246 105,000 42,072 105,000 Chemicals & Insecticides 6256 500 335 500 Motor Vehicle Supplies 6258 10,000 5,267 10,000 Supplies/Minor Tools & Equipment 6265 9,800 3,338 9,800 Safety Equipment 6274 1,000 296 1,000 Total 159,300 59,263 159,300 CONTRACTUAL SERVICES Insurance-General 6341 1,100 865 1,100 Insurance Motor Equipment 6343 7,000 7,637 8,000 Traffic Lights 6354 8,000 2,371 8,000 Vehicle & Equipment R & M 6355 6,000 0 6,000 Street Striping 6357 4,000 0 4,000 CITY OF NEDERLAND 65 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Street Department - 01-31-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Rental Equipment 6366 8,000 3,294 8,000 Contractual Services 6393 1,600 600 1,600 Total 35,700 14,767 36,700 CAPITAL OUTLAY Street Improvements 6730 275,000 26,150 275,000 Total 275,000 26,150 275,000 TOTALS $1,108,249 $551,657 $1,170,180 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $118,024 $88,287 $119,502 6200 Materials & Supplies 5,100 2,371 4,900 6300 Contractual Services 17,460 13,870 18,160 6700 Capital Outlay 0 0 0 Total $140,584 $104,528 $142,562 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: 2020-2021 DEPARTMENT:Animal Control - 01-34-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $54,617 $41,502 $55,208 Overtime 6111 32,000 23,288 32,000 Longevity 6113 1,200 816 1,248 Certification Pay 6116 1,800 1,310 1,800 Group Insurance 6121 13,294 9,621 13,269 TMRS 6124 5,771 4,534 6,442 Social Security 6126 6,856 4,996 6,905 Worker's Compensation 6128 2,486 2,220 2,630 Total 118,024 88,287 119,502 MATERIALS & SUPPLIES Motor Vehicle Fuel 6222 2,000 789 1,800 Wearing Apparel 6231 600 0 600 Motor Vehicle Supplies 6258 1,500 1,091 1,500 Supplies/Minor Tools & Equipment 6265 1,000 491 1,000 Total 5,100 2,371 4,900 CONTRACTUAL SERVICES Telephone 6331 1,000 448 1,000 Training & Travel 6333 1,500 252 700 Insurance-General 6341 630 550 630 Insurance Motor Equipment 6343 530 463 530 Electricity 6348 2,500 1,306 2,500 CITY OF NEDERLAND 69 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Animal Control - 01-34-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Vehicle & Equipment R & M 6355 0 5,759 1,500 Support of Animal Shelter 6391 11,300 5,092 11,300 Total 17,460 13,870 18,160 TOTALS $140,584 $104,528 $142,562 CITY OF NEDERLAND 70 ANNUAL BUDGET CITY OF NEDERLAND PARKS AND RECREATION DEPARTMENT 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $456,941 $225,262 $465,381 6200 Materials & Supplies 100,750 44,806 100,750 6300 Contractual Services 108,972 73,054 110,894 6700 Capital Outlay 0 0 0 Total $666,663 $343,122 $677,025 Schedule of Personnel Number of Number of Pay Grade Positions Parks & Recreation Director 116 1 Maintenance Worker 105 2 Recreation Assistant 104 1 Total 4 CITY OF NEDERLAND 72 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Parks & Recreation - 01-51-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $215,460 $135,160 $214,811 Overtime 6111 24,000 6,891 24,000 Longevity 6113 1,104 588 1,104 Extra Help 6115 125,000 27,189 125,000 Group Insurance 6121 41,147 26,452 49,331 TMRS 6124 15,492 9,687 17,124 Social Security 6126 27,966 13,249 27,916 Worker's Compensation 6128 6,772 6,046 6,095 Total 456,941 225,262 465,381 MATERIALS & SUPPLIES General Office Supplies 6210 2,500 1,371 2,500 Miscellaneous Supplies 6220 1,500 337 1,500 Motor Vehicle Fuel 6222 4,000 981 4,000 Wearing Apparel 6231 1,000 506 1,000 Foods 6236 10,500 650 10,500 Special Program Supplies 6243 7,500 4,972 7,500 Chemicals & Insecticides 6256 42,000 22,194 42,000 Motor Vehicle Supplies 6258 1,000 187 1,000 Supplies/Minor Tools & Equipment 6265 25,000 9,408 25,000 Equipment Maint. & Repair 6270 4,000 2,452 4,000 Safety Equipment 6274 1,750 1,748 1,750 Total 100,750 44,806 100,750 CITY OF NEDERLAND 73 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Parks & Recreation - 01-51-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Telephone 6331 2,000 2,600 2,000 Postage & Freight 6332 200 29 200 Training & Travel 6333 6,000 1,300 7,500 Advertising/Publication 6337 750 364 750 Insurance-General 6341 19,744 19,502 19,744 Insurance Motor Equipment 6343 1,778 2,027 2,200 Electricity 6348 41,000 18,427 41,000 Bldg/Structure Improvements 6350 10,000 13,630 10,000 Fixed Plant & Equipment R & M 6351 8,000 575 8,000 Rental Equipment 6366 750 0 750 Dues & Memberships 6377 750 280 750 Contractual Services 6393 18,000 14,320 18,000 Total 108,972 73,054 110,894 TOTALS $666,663 $343,122 $677,025 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $363,336 $259,923 $375,706 6200 Materials & Supplies 43,640 23,784 39,500 6300 Contractual Services 116,366 94,129 117,150 6700 Capital Outlay 0 9,940 0 Total $523,342 $387,776 $532,356 Schedule of Personnel Number of Number of Number of Positions Pay Grade Positions Director of Library Services 119 1 Senior Library Assistant 107 1 Library Assistant 104 2 Total 4 CITY OF NEDERLAND 76 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Library - 01-55-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $238,366 $176,013 $247,446 Overtime 6111 250 117 250 Longevity 6113 2,640 1,810 2,832 Extra Help 6115 42,000 22,849 42,000 Group Insurance 6121 41,272 29,848 41,204 TMRS 6124 15,537 12,054 17,881 Social Security 6126 21,669 15,801 22,378 Worker's Compensation 6128 1,602 1,431 1,715 Total 363,336 259,923 375,706 MATERIALS & SUPPLIES General Office Supplies 6210 6,500 2,715 6,500 Books & Publications 6212 29,140 15,434 25,000 Miscellaneous Supplies 6220 2,500 1,283 2,500 Special Program Supplies 6243 500 294 500 Supplies/Minor Tools & Equipment 6265 5,000 4,058 5,000 Total 43,640 23,784 39,500 CONTRACTUAL SERVICES Telephone 6331 1,000 2,665 3,800 Postage & Freight 6332 2,000 2,000 2,000 Training & Travel 6333 500 41 500 Printing & Binding 6338 1,300 542 1,300 Insurance-General 6341 19,000 18,844 20,000 Electricity 6348 21,000 7,515 21,000 Natural Gas 6349 1,600 973 1,600 Bldg/Structure Improvements 6350 11,000 11,993 8,000 CITY OF NEDERLAND 77 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Library - 01-55-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Vehicle & Equipment R & M 6355 2,500 1,157 2,500 Rental Equipment 6366 2,100 1,679 2,100 Dues & Memberships 6377 425 449 450 Contractual Services 6393 52,441 45,621 52,400 Special Programs 6400 1,500 650 1,500 Total 116,366 94,129 117,150 CAPITAL OUTLAY Bldgs, Fixtures & Grounds 6720 0 9,940 0 Total 0 9,940 0 TOTALS $523,342 $387,776 $532,356 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 0 0 0 6300 Contractual Services 531,800 257,548 566,021 6700 Capital Outlay 0 0 0 6900 Interfund Transfers 215,000 107,500 405,000 Total $746,800 $365,048 $971,021 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 80 ANNUAL BUDGET FUND:General FISCAL YEAR: 2020-2021 DEPARTMENT:Other Requirements - 01-90-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Computer System 6315 $110,000 $100,715 $120,000 Retiree Insurance 6326 25,000 15,968 25,000 Retiree Accrued Compensation 6336 20,800 0 25,000 Street Lights 6365 198,000 89,687 198,000 Senior Citizen Center 6371 48,000 38,875 52,000 Contractual Services 6393 30,000 0 30,000 Special Programs 6400 12,000 12,303 12,000 Contingency 6406 45,000 0 61,021 Vacation Buy Back 6409 23,000 0 23,000 Preventative Care Reimbursement 6411 20,000 0 20,000 Total 531,800 257,548 566,021 INTERFUND TRANSFERS Transfer to Parks Special Fund 6904 40,000 20,000 80,000 Transfer to Equipment Replacement 6908 175,000 87,500 325,000 Total 215,000 107,500 405,000 TOTALS $746,800 $365,048 $971,021 CITY OF NEDERLAND 81 ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 82 ANNUAL BUDGET STREET IMPROVEMENT FUND CITY OF NEDERLAND ANNUAL BUDGET STREET IMPROVEMENT FUND CITY OF NEDERLAND The Street Improvement Fund contains expenditures associated with the City's dedicated sales tax for street maintenance. 83 ANNUAL BUDGET STREET IMPROVEMENT FUND SCHEDULE OF REVENUES & APPROPRIATIONS BUDGET FISCAL YEAR 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 FUND BALANCE - October 1 $4,004,511 $4,004,511 $4,004,511 REVENUES Sales Tax 740,000 789,544 737,500 Interest Income 3,000 30,522 2,500 TOTAL REVENUES 743,000 820,066 740,000 EXPENDITURES Contractual Services 120,000 0 30,000 Capital Outlay 623,000 809,128 710,000 TOTAL EXPENDITURES 743,000 809,128 740,000 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 0 10,938 0 FUND BALANCE - Sept. 30 $4,004,511 $4,015,449 $4,004,511 CITY OF NEDERLAND 84 ANNUAL BUDGET SUMMARY Street Improvement Fund CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 0 0 0 6300 Contractual Services 120,000 0 30,000 6700 Capital Outlay 623,000 809,128 710,000 Total $743,000 $809,128 $740,000 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 85 ANNUAL BUDGET FUND:Street Improvement Fund FISCAL YEAR: 2020-2021 DEPARTMENT:Street Improvement Fund 39-00-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 Contractual Services Contractual Services 6393 120,000 0 30,000 Total 120,000 0 30,000 CAPITAL OUTLAY Street Improvements 6730 623,000 809,128 710,000 Total 623,000 809,128 710,000 TOTALS $743,000 $809,128 $740,000 CITY OF NEDERLAND 86 ANNUAL BUDGET WATER & SEWER FUND CITY OF NEDERLAND ANNUAL BUDGET WATER & SEWER FUND SCHEDULE OF REVENUES & APPROPRIATIONS BUDGET FISCAL YEAR 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 REVENUES Water Service $2,125,000 $1,420,720 $2,125,000 Sewer Service 2,575,000 1,798,941 2,611,925 W&S Line Maintenance Fee 238,000 152,308 238,000 Tapping Fees 42,000 64,070 52,000 Interest Income 55,000 46,306 50,000 Misc. Income 27,368 10,415 27,368 Penalties & Interest 130,000 81,334 140,000 TOTAL REVENUES 5,192,368 3,574,094 5,244,293 EXPENSES Personnel Services 2,018,406 1,490,845 2,049,855 Materials & Supplies 594,650 376,343 589,600 Contractual Services 1,096,000 712,900 1,137,750 Capital Outlay 29,000 8,878 20,000 Transfers Out 1,471,995 735,998 1,447,088 TOTAL EXPENSES 5,210,051 3,324,964 5,244,293 EXCESS (DEFICIT) REVENUES OVER EXPENSES ($17,683)$249,130 $0 CITY OF NEDERLAND 87 ANNUAL BUDGET WATER & SEWER FUND SUMMARY OF EXPENSES FISCAL YEAR 2020-2021 PERSONNEL SERVICES MATERIALS & SUPPLIES CONTRACTUAL SERVICES CAPITAL OUTLAY INTERFUND TRANSFERS TOTAL DEPARTMENT Water Treatment $586,215 $316,550 $529,250 $0 $0 $1,432,015 Billing & Collections 378,372 66,400 89,200 0 0 533,972 Wastewater Treatment 326,262 67,100 423,500 15,000 0 831,862 Water & Sewer Distribution 759,006 139,550 14,800 5,000 0 918,356 Other Requirements 0 0 81,000 0 1,447,088 1,528,088 $2,049,855 $589,600 $1,137,750 $20,000 $1,447,088 $5,244,293 CITY OF NEDERLAND PERSONNEL SERVICES 39.1% MATERIALS & SUPPLIES 11.2%CONTRACTUAL SERVICES 21.7% CAPITAL OUTLAY 0.4% INTERFUND TRANSFERS 27.6% 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $585,400 $460,786 $586,215 6200 Materials & Supplies 316,550 201,691 316,550 6300 Contractual Services 503,700 337,325 529,250 6700 Capital Outlay 0 0 0 Total $1,405,650 $999,802 $1,432,015 Schedule of Personnel Number of Number of Pay Grade Positions Treatment Plant Supervisor 115 1 Plant Operator 109 5 Total 6 CITY OF NEDERLAND 90 ANNUAL BUDGET FUND:Water & Sewer FISCAL YEAR: 2020-2021 DEPARTMENT:Water Treatment - 50-60-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $372,674 $287,401 $371,162 Overtime 6111 60,000 55,333 60,000 Longevity 6113 3,456 2,420 3,744 Certification Pay 6116 7,920 6,016 8,460 Group Insurance 6121 67,925 49,132 67,802 TMRS 6124 28,600 23,688 31,645 Social Security 6126 33,970 27,104 33,918 Worker's Compensation 6128 10,855 9,692 9,484 Total 585,400 460,786 586,215 MATERIALS & SUPPLIES General Office Supplies 6210 150 0 150 Motor Vehicle Fuel 6222 3,000 817 3,000 Wearing Apparel 6231 2,500 0 2,500 Chemicals & Insecticides 6256 300,000 194,309 300,000 Motor Vehicle Supplies 6258 1,500 1,113 1,500 Supplies/Minor Tools & Equipment 6265 9,000 5,410 9,000 Safety Equipment 6274 400 42 400 Total 316,550 201,691 316,550 CONTRACTUAL SERVICES Health Inspection Fees 6323 22,000 21,009 22,000 Laboratory Testing 6324 26,000 13,968 26,000 Telephone 6331 500 1,136 1,500 Postage & Freight 6332 450 0 0 Training & Travel 6333 3,000 1,464 3,000 Insurance-General 6341 55,000 54,164 55,000 Insurance Motor Equipment 6343 1,250 1,114 1,250 CITY OF NEDERLAND 91 ANNUAL BUDGET FUND:Water & Sewer FISCAL YEAR: 2020-2021 DEPARTMENT:Water Treatment - 50-60-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Electricity 6348 120,000 60,906 120,000 Natural Gas 6349 1,500 902 1,500 Fixed Plant & Equipment R & M 6351 62,000 17,429 62,000 Vehicle & Equipment R & M 6355 1,000 0 1,000 Rental Equipment 6366 1,000 0 1,000 Untreated Water 6404 210,000 165,233 235,000 Total 503,700 337,325 529,250 TOTALS $1,405,650 $999,802 $1,432,015 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $367,618 $271,891 $378,372 6200 Materials & Supplies 66,200 39,621 66,400 6300 Contractual Services 86,100 57,756 89,200 6700 Capital Outlay 0 0 0 Total $519,918 $369,268 $533,972 Schedule of Personnel Number of Number of Pay Grade Positions Accounting Supervisor 115 1 Departmental Clerk 105 2 Meter Reader 105 2 Total 5 CITY OF NEDERLAND 94 ANNUAL BUDGET FUND:Water & Sewer FISCAL YEAR: 2020-2021 DEPARTMENT:Billing & Collections - 50-61-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $267,758 $198,982 $275,657 Overtime 6111 2,000 522 2,000 Longevity 6113 2,976 2,044 3,216 Extra Help 6115 11,500 7,437 11,500 Group Insurance 6121 41,072 29,763 40,971 TMRS 6124 17,564 13,681 20,047 Social Security 6126 21,744 16,780 22,367 Worker's Compensation 6128 3,004 2,682 2,614 Total 367,618 271,891 378,372 MATERIALS & SUPPLIES General Office Supplies 6210 6,600 1,997 6,600 Motor Vehicle Fuel 6222 3,000 1,023 3,000 Wearing Apparel 6231 800 0 800 Motor Vehicle Supplies 6258 400 64 400 Supplies/Minor Tools & Equipment 6265 400 371 600 Water Meter & Boxes 6275 55,000 36,166 55,000 Total 66,200 39,621 66,400 CONTRACTUAL SERVICES Telephone 6331 2,500 887 2,500 Postage & Freight 6332 27,000 19,159 27,000 Training & Travel 6333 2,700 0 2,700 Insurance-General 6341 500 406 500 Insurance Motor Equipment 6343 900 891 1,000 CITY OF NEDERLAND 95 ANNUAL BUDGET FUND:Water & Sewer FISCAL YEAR: 2020-2021 DEPARTMENT:Billing & Collections - 50-61-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Vehicle & Equipment R & M 6355 1,500 171 1,500 Contractual Services 6393 51,000 36,242 54,000 Total 86,100 57,756 89,200 TOTALS $519,918 $369,268 $533,972 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $329,615 $220,197 $326,262 6200 Materials & Supplies 66,850 56,968 67,100 6300 Contractual Services 409,800 291,752 423,500 6700 Capital Outlay 24,000 8,878 15,000 Total $830,265 $577,795 $831,862 Schedule of Personnel Number of Number of Pay Grade Positions Treatment Plant Supervisor 115 1 Plant Operator 109 2 WWT Plant Facility Worker 104 1 Total 4 CITY OF NEDERLAND 98 ANNUAL BUDGET FUND:Water & Sewer FISCAL YEAR: 2020-2021 DEPARTMENT:Wastewater Treatment - 50-62-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $232,837 $154,548 $224,232 Overtime 6111 16,000 10,900 16,000 Longevity 6113 480 250 528 Certification Pay 6116 2,880 1,454 2,340 Group Insurance 6121 37,990 24,801 42,929 TMRS 6124 16,186 11,453 17,199 Social Security 6126 19,293 13,265 18,597 Worker's Compensation 6128 3,949 3,526 4,437 Total 329,615 220,197 326,262 MATERIALS & SUPPLIES General Office Supplies 6210 750 630 1,000 Motor Vehicle Fuel 6222 7,000 4,065 7,000 Wearing Apparel 6231 1,750 167 1,750 Foods 6236 100 51 100 Chemicals & Insecticides 6256 48,000 50,220 48,000 Motor Vehicle Supplies 6258 750 51 750 Supplies/Minor Tools & Equipment 6265 7,500 1,661 7,500 Safety Equipment 6274 1,000 123 1,000 Total 66,850 56,968 67,100 CONTRACTUAL SERVICES Permitting Fees 6323 30,000 32,326 32,000 Laboratory Testing 6324 56,000 37,765 56,000 Training & Travel 6333 1,500 375 1,500 Insurance-General 6341 28,500 27,927 29,000 Insurance Motor Equipment 6343 2,000 2,901 3,200 Electricity 6348 172,000 108,624 172,000 CITY OF NEDERLAND 99 ANNUAL BUDGET FUND:Water & Sewer FISCAL YEAR: 2020-2021 DEPARTMENT:Wastewater Treatment - 50-62-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Natural Gas 6349 3,800 2,424 3,800 Fixed Plant & Equipment R & M 6351 68,000 48,931 78,000 Vehicle & Equipment R & M 6355 7,500 3,741 7,500 Rental Equipment 6366 1,000 0 1,000 Contractual Services 6393 7,000 588 7,000 Sludge Management 6399 32,500 26,150 32,500 Total 409,800 291,752 423,500 CAPITAL OUTLAY Plant Equipment 6740 24,000 8,878 15,000 Total 24,000 8,878 15,000 TOTALS $830,265 $577,795 $831,862 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $735,773 $537,971 $759,006 6200 Materials & Supplies 145,050 78,063 139,550 6300 Contractual Services 15,400 8,086 14,800 6700 Capital Outlay 5,000 0 5,000 Total $901,223 $624,120 $918,356 Schedule of Personnel Number of Number of Pay Grade Positions Water Operations Supervisor 115 1 Heavy Equipment Operator 109 3 Maintenance Worker 105 5 Total 9 CITY OF NEDERLAND 102 ANNUAL BUDGET FUND:Water & Sewer FISCAL YEAR: 2020-2021 DEPARTMENT:Water & Sewer Distribution - 50-63-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $494,120 $360,032 $507,697 Overtime 6111 45,000 30,800 48,000 Longevity 6113 5,808 4,332 6,720 Certification Pay 6116 4,500 3,996 5,580 Group Insurance 6121 95,051 68,739 94,866 TMRS 6124 35,383 27,115 40,541 Social Security 6126 42,032 30,565 43,452 Worker's Compensation 6128 13,879 12,392 12,150 Total 735,773 537,971 759,006 MATERIALS & SUPPLIES Motor Vehicle Fuel 6222 18,000 5,573 12,500 Wearing Apparel 6231 3,750 63 3,750 Water & Sewer Mains 6247 105,000 64,413 105,000 Motor Vehicle Supplies 6258 9,000 4,452 9,000 Supplies/Minor Tools & Equipment 6265 8,000 3,262 8,000 Equipment Maint. & Repair 6270 1,000 0 1,000 Safety Equipment 6274 300 300 300 Total 145,050 78,063 139,550 CONTRACTUAL SERVICES Computer System 6315 450 403 450 Training & Travel 6333 4,000 1,443 3,000 Insurance-General 6341 900 704 900 Insurance Motor Equipment 6343 5,200 5,536 5,600 Vehicle & Equipment R & M 6355 4,000 0 4,000 Rental Equipment 6366 850 0 850 Total 15,400 8,086 14,800 CITY OF NEDERLAND 103 ANNUAL BUDGET FUND:Water & Sewer FISCAL YEAR: 2020-2021 DEPARTMENT:Water & Sewer Distribution - 50-63-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CAPITAL OUTLAY Water Distribution Lines 6755 5,000 0 5,000 Total 5,000 0 5,000 TOTALS $901,223 $624,120 $918,356 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 0 0 0 6300 Contractual Services 81,000 17,981 81,000 6700 Capital Outlay 0 0 0 6900 Interfund Transfers 1,471,995 735,998 1,447,088 Total $1,552,995 $753,979 $1,528,088 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 106 ANNUAL BUDGET FUND:Water & Sewer FISCAL YEAR: 2020-2021 DEPARTMENT:Other Requirements - 50-90-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Computer System 6315 $15,000 $17,981 $15,000 Retiree Insurance/Benefits 6326 8,000 0 8,000 Retiree Accrued Compensation 6336 8,000 0 8,000 Contingency 6406 20,000 0 20,000 Vacation Buy Back 6409 20,000 0 20,000 Preventative Care Reimbursement 6411 10,000 0 10,000 Total 81,000 17,981 81,000 INTERFUND TRANSFERS Transfer to General Fund 6902 375,000 187,500 375,000 Transfer to Debt Service Fund 6905 981,995 490,998 957,088 Transfer to Equipment Replacement 6908 65,000 32,500 65,000 Transfer to SSES Project 6937 50,000 25,000 50,000 1,471,995 735,998 1,447,088 TOTALS $1,552,995 $753,979 $1,528,088 CITY OF NEDERLAND 107 ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 108 ANNUAL BUDGET SSES PROJECT FUND CITY OF NEDERLAND ANNUAL BUDGET SSES PROJECT FUND CITY OF NEDERLAND This department accounts for the funds used in the study and evaluation of the City's sanitary sewer system and subsequent expenses to repair the wastewater collection system. 109 ANNUAL BUDGET SSES PROJECT FUND SCHEDULE OF REVENUES & APPROPRIATIONS BUDGET FISCAL YEAR 2020-2021 Budget Actual As Adopted 2019-2020 of June 2020 2020-2021 FUND BALANCE - October 1 $491,714 $491,714 $491,714 REVENUES Interest Income 500 2,063 500 Transfers In 50,000 25,000 50,000 TOTAL REVENUES 50,500 27,063 50,500 EXPENDITURES Contractual Services 50,500 0 50,500 TOTAL EXPENDITURES 50,500 0 50,500 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 0 27,063 0 FUND BALANCE - Sept. 30 $491,714 $518,777 $491,714 CITY OF NEDERLAND 110 ANNUAL BUDGET SUMMARY SSES Project Fund CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 0 0 0 6300 Contractual Services 50,500 0 50,500 6700 Capital Outlay 0 0 0 Total $50,500 $0 $50,500 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 111 ANNUAL BUDGET FUND:SSES Project Fund FISCAL YEAR: 2020-2021 DEPARTMENT:SSES Project 53-00-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Contractual Services 6393 $50,500 $0 $50,500 Total 50,500 0 50,500 TOTALS $50,500 $0 $50,500 CITY OF NEDERLAND 112 ANNUAL BUDGET SOLID WASTE FUND CITY OF NEDERLAND ANNUAL BUDGET SOLID WASTE FUND SCHEDULE OF REVENUES & APPROPRIATIONS BUDGET FISCAL YEAR 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 REVENUES Solid Waste Service $1,600,000 $1,152,116 $1,625,212 Garbage Bags 6,750 4,342 6,750 Interest Income 12,500 21,143 17,500 Miscellaneous Income 1,000 409 1,000 TOTAL REVENUES 1,620,250 1,178,010 1,650,462 EXPENSES Personnel Services 670,846 467,894 676,722 Materials & Supplies 201,750 120,284 204,050 Contractual Services 363,411 251,419 369,690 Transfers Out 400,000 200,000 400,000 1,636,007 1,039,597 1,650,462 EXCESS (DEFICIT) REVENUES OVER EXPENSES ($15,757)$138,413 $0 CITY OF NEDERLAND 113 ANNUAL BUDGET SOLID WASTE FUND SUMMARY OF EXPENDITURES FISCAL YEAR 2020-2021 PERSONNEL SERVICES MATERIALS & SUPPLIES CONTRACTUAL SERVICES CAPITAL OUTLAY INTERFUND TRANSFERS TOTAL DEPARTMENT Solid Waste $676,722 $204,050 $338,490 $0 $0 $1,219,262 Other Requirements 0 0 31,200 0 400,000 431,200 $676,722 $204,050 $369,690 $0 $400,000 $1,650,462 CITY OF NEDERLAND PERSONNEL SERVICES 41% MATERIALS & SUPPLIES 12% CONTRACTUAL SERVICES 23% 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $670,846 $467,894 $676,722 6200 Materials & Supplies 201,750 120,284 204,050 6300 Contractual Services 324,090 251,419 338,490 6700 Capital Outlay 0 0 0 Total $1,196,686 $839,597 $1,219,262 Schedule of Personnel Number of Number of Pay Grade Positions Solid Waste/Animal Control Supervisor 115 1 Equipment Mechanic 108 1 Sanitation Driver 106 7 Total 9 CITY OF NEDERLAND 116 ANNUAL BUDGET FUND:Solid Waste FISCAL YEAR: 2020-2021 DEPARTMENT:Solid Waste - 52-33-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $467,127 $328,626 $470,731 Overtime 6111 18,000 6,546 18,000 Longevity 6113 5,040 2,834 4,560 Group Insurance 6121 98,000 68,768 95,297 TMRS 6124 31,277 22,909 35,209 Social Security 6126 37,497 25,796 37,737 Worker's Compensation 6128 13,905 12,415 15,188 Total 670,846 467,894 676,722 MATERIALS & SUPPLIES Miscellaneous Supplies 6220 4,000 3,817 4,300 Motor Vehicle Fuel 6222 74,000 36,141 74,000 Wearing Apparel 6231 2,750 0 2,750 Garbage Bags 6242 5,000 4,899 5,000 Motor Vehicle Supplies 6258 85,000 46,119 85,000 Garbage Containers 6264 26,000 25,988 28,000 Supplies/Minor Tools & Equipment 6265 5,000 3,320 5,000 Total 201,750 120,284 204,050 CONTRACTUAL SERVICES Training & Travel 6333 790 0 790 Insurance-General 6341 1,700 922 1,700 Insurance Motor Equipment 6343 24,000 24,423 26,000 Fixed Plant & Equipment R & M 6351 2,600 2,285 3,000 Vehicle & Equipment R & M 6355 30,000 20,773 35,000 CITY OF NEDERLAND 117 ANNUAL BUDGET FUND:Solid Waste FISCAL YEAR: 2020-2021 DEPARTMENT:Solid Waste - 52-33-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Waste Disposal 6390 235,000 180,393 240,000 Contractual Services 6393 8,000 7,707 10,000 Green Waste Disposal 6397 22,000 14,916 22,000 Total 324,090 251,419 338,490 TOTALS $1,196,686 $839,597 $1,219,262 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 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 0 0 0 6300 Contractual Services 39,321 0 31,200 6700 Capital Outlay 0 0 0 6900 Interfund Transfers 400,000 200,000 400,000 Total $439,321 $200,000 $431,200 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 120 ANNUAL BUDGET FUND:Solid Waste FISCAL YEAR: 2020-2021 DEPARTMENT:Other Requirements - 52-90-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Computer System 6315 $1,000 $0 $1,000 Contingency 6406 33,121 0 25,000 Vacation Buy Back 6409 800 0 800 Preventative Care Reimbursement 6411 4,400 0 4,400 Total 39,321 0 31,200 INTERFUND TRANSFERS Transfer to General Fund 6902 100,000 50,000 100,000 Transfer to Equipment Replacement 6908 300,000 150,000 300,000 Total 400,000 200,000 400,000 $439,321 $200,000 $431,200 CITY OF NEDERLAND 121 ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 122 ANNUAL BUDGET EQUIPMENT REPLACEMENT FUNDS CITY OF NEDERLAND ANNUAL BUDGET EQUIPMENT REPLACEMENT FUNDS CITY OF NEDERLAND The Equipment Replacement Funds are established as a mechanism for providing funding for the purchase of vehicles and heavy equipment. Monies are provided by yearly transfers into these funds from the General Fund, Water & Sewer Fund, and Solid Waste Fund. 123 ANNUAL BUDGET EQUIPMENT REPLACEMENT FUND - GENERAL SCHEDULE OF REVENUES & APPROPRIATIONS BUDGET FISCAL YEAR 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 FUND BALANCE - October 1 $1,208,117 $1,208,117 $1,224,117 REVENUES Interest Income 1,000 5,093 1,000 Transfer In 175,000 87,500 325,000 TOTAL REVENUES 176,000 92,593 326,000 EXPENDITURES Capital Outlay 160,000 132,841 458,000 TOTAL EXPENDITURES 160,000 132,841 458,000 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 16,000 (40,248) (132,000) FUND BALANCE - Sept. 30 $1,224,117 $1,167,869 $1,092,117 CITY OF NEDERLAND 124 ANNUAL BUDGET SUMMARY Equipment Replacement Fund - General CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 0 0 0 6300 Contractual Services 0 0 0 6700 Capital Outlay 160,000 132,841 458,000 6900 Interfund Transfers 0 0 0 Total $160,000 $132,841 $458,000 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: 2020-2021 DEPARTMENT:Equipment Replacement -34-00-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CAPITAL OUTLAY Motor Vehicles 6742 $160,000 $132,841 $458,000 Total 160,000 132,841 458,000 TOTALS $160,000 $132,841 $458,000 CITY OF NEDERLAND 126 ANNUAL BUDGET EQUIPMENT REPLACEMENT FUND - WATER & SEWER SCHEDULE OF REVENUES & APPROPRIATIONS BUDGET FISCAL YEAR 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 FUND BALANCE - October 1 $268,637 $268,637 $269,137 REVENUES Interest Income 500 1,066 500 Transfer In 65,000 32,500 65,000 TOTAL REVENUES 65,500 33,566 65,500 EXPENDITURES Capital Outlay 65,000 37,270 60,000 TOTAL EXPENDITURES 65,000 37,270 60,000 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 500 (3,704)5,500 FUND BALANCE - Sept. 30 $269,137 $264,933 $274,637 CITY OF NEDERLAND 127 ANNUAL BUDGET SUMMARY Equipment Replacement Fund - W & S CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 0 0 0 6300 Contractual Services 0 0 0 6700 Capital Outlay 65,000 37,270 60,000 6900 Interfund Transfers 0 0 0 Total $65,000 $37,270 $60,000 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 128 ANNUAL BUDGET FUND:Equip. Replacement-W&S FISCAL YEAR: 2020-2021 DEPARTMENT:Equipment Replacement -36-00-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CAPITAL OUTLAY Motor Vehicles 6742 $32,000 $27,192 $60,000 Miscellaneous Equipment 6744 33,000 10,078 0 Total 65,000 37,270 60,000 TOTALS $65,000 $37,270 $60,000 CITY OF NEDERLAND 129 ANNUAL BUDGET EQUIPMENT REPLACEMENT FUND - SOLID WASTE SCHEDULE OF REVENUES & APPROPRIATIONS BUDGET FISCAL YEAR 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 FUND BALANCE - October 1 $992,683 $992,683 $992,683 REVENUES Interest Income 500 3,878 500 Transfer In 300,000 150,000 300,000 TOTAL REVENUES 300,500 153,878 300,500 EXPENDITURES Capital Outlay 300,500 328,606 320,000 TOTAL EXPENDITURES 300,500 328,606 320,000 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 0 (174,728) (19,500) FUND BALANCE - Sept. 30 $992,683 $817,955 $973,183 CITY OF NEDERLAND 130 ANNUAL BUDGET SUMMARY Equipment Replacement Fund - Solid Waste CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 0 0 0 6300 Contractual Services 0 0 0 6700 Capital Outlay 300,500 328,606 320,000 Total $300,500 $328,606 $320,000 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: 2020-2021 DEPARTMENT:Equipment Replacement -35-00-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CAPITAL OUTLAY Motor Vehicles 6742 $300,500 $328,606 $320,000 Total 300,500 328,606 320,000 TOTALS $300,500 $328,606 $320,000 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 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 FUND BALANCE - October 1 $118,840 $118,840 $118,840 REVENUES State Grant Revenue 0 2,186 0 Forfeitures - Chap. 59 35,000 0 35,000 Interest Income 400 889 400 TOTAL REVENUES 35,400 3,075 35,400 EXPENDITURES Personnel Services 4,000 1,800 4,000 Materials & Supplies 12,400 0 12,400 Contractual Services 9,000 3,144 9,000 Interfund Transfers 10,000 5,000 10,000 TOTAL EXPENDITURES 35,400 9,944 35,400 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 0 (6,869)0 FUND BALANCE - Sept. 30 $118,840 $111,971 $118,840 CITY OF NEDERLAND 134 ANNUAL BUDGET SUMMARY Police Narcotics Fund Police CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $4,000 $1,800 $4,000 6200 Materials & Supplies 12,400 0 12,400 6300 Contractual Services 9,000 3,144 9,000 6700 Capital Outlay 0 0 0 6900 Interfund Transfers 10,000 5,000 10,000 Total $35,400 $9,944 $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: 2020-2021 DEPARTMENT:Police Narcotics - 20-21-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Cell Phone Allowance 6112 $4,000 $1,800 $4,000 Total 4,000 1,800 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 3,000 625 3,000 Training & Travel 6333 5,000 0 5,000 Vehicle & Equipment R & M 6355 1,000 0 1,000 Contractual Services 6393 0 2,519 0 Total 9,000 3,144 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 $9,944 $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 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 FUND BALANCE - October 1 $43,092 $43,092 $29,092 REVENUES Hebert Grant Funds 63,050 46,500 55,300 Friends of the Library Donations 0 1,500 4,000 Memorials & Contributions 1,500 65 1,500 Interest Income 1,000 567 1,000 Miscellaneous Revenue 15,880 0 6,500 TOTAL REVENUES 81,430 48,632 68,300 EXPENDITURES Materials & Supplies 79,330 17,555 85,080 Contractual Services 16,100 5,135 26,300 TOTAL EXPENDITURES 95,430 22,690 111,380 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES (14,000)25,942 (43,080) FUND BALANCE - SEPTEMBER 30 $29,092 $69,034 ($13,988) CITY OF NEDERLAND 138 ANNUAL BUDGET SUMMARY Library Special Fund Library CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 18,380 713 17,100 6300 Contractual Services 0 0 0 6700 Capital Outlay 0 0 0 Total $18,380 $713 $17,100 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 139 ANNUAL BUDGET FUND:Library Special Fund FISCAL YEAR: 2020-2021 DEPARTMENT:Library - 21-55-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 MATERIALS & SUPPLIES Books & Publications 6212 $11,500 $213 $10,000 Miscellaneous Supplies 6220 710 0 1,100 Special Program Supplies 6243 4,000 500 4,000 Supplies/Minor Tools & Equipment 6265 2,170 0 2,000 Total 18,380 713 17,100 TOTALS $18,380 $713 $17,100 CITY OF NEDERLAND 140 ANNUAL BUDGET SUMMARY Library Special Fund Hebert Grant CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 60,950 16,842 67,980 6300 Contractual Services 16,100 5,135 26,300 6700 Capital Outlay 0 0 0 Total $77,050 $21,977 $94,280 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 141 ANNUAL BUDGET FUND:Library Special Fund FISCAL YEAR: 2020-2021 DEPARTMENT:Hebert Grant - 21-55-01 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 MATERIALS & SUPPLIES Books & Publications 6212 $31,000 $13,816 $47,925 Special Program Supplies 6243 8,000 3,026 6,500 Supplies/Minor Tools & Equipment 6265 21,950 0 13,555 Total 60,950 16,842 67,980 CONTRACTUAL SERVICES Contractual Services 6393 12,000 5,135 22,300 Special Programs 6400 4,100 0 4,000 Total 16,100 5,135 26,300 TOTALS $77,050 $21,977 $94,280 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 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 FUND BALANCE - October 1 $5,015 $5,015 $5,015 REVENUES Court Technology Revenue 5,600 5,545 5,600 Interest Income 0 26 0 TOTAL REVENUES 5,600 5,571 5,600 EXPENDITURES Contractual Services 5,600 6,619 5,600 TOTAL EXPENDITURES 5,600 6,619 5,600 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 0 (1,048)0 FUND BALANCE - Sept. 30 $5,015 $3,967 $5,015 CITY OF NEDERLAND 144 ANNUAL BUDGET SUMMARY Court Technology Fund CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 0 0 0 6300 Contractual Services 5,600 6,619 5,600 6700 Capital Outlay 0 0 0 Total $5,600 $6,619 $5,600 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 145 ANNUAL BUDGET FUND:Court Technology FISCAL YEAR: 2020-2021 DEPARTMENT:Court Technology -22-00-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Computer System 6315 $5,600 $6,619 $5,600 Total 5,600 6,619 5,600 TOTALS $5,600 $6,619 $5,600 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 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 FUND BALANCE - October 1 $89,186 $89,186 $89,186 REVENUES Hotel Occupancy Taxes 100,000 64,593 100,000 Interest Income 100 403 100 TOTAL REVENUES 100,100 64,996 100,100 EXPENDITURES Miscellaneous Supplies 0 109 0 Contractual Services 100,100 55,549 100,100 TOTAL EXPENDITURES 100,100 55,658 100,100 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 0 9,338 0 FUND BALANCE - Sept. 30 $89,186 $98,524 $89,186 CITY OF NEDERLAND 148 ANNUAL BUDGET SUMMARY Hotel/Motel Fund CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 0 109 0 6300 Contractual Services 100,100 55,549 100,100 6700 Capital Outlay 0 0 0 Total $100,100 $55,658 $100,100 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 149 ANNUAL BUDGET FUND:Hotel/Motel Fund FISCAL YEAR: 2020-2021 DEPARTMENT:Hotel/Motel -23-00-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 MATERIALS & SUPPLIES Miscellaneous Supplies 6220 $0 $109 $0 Total 0 109 0 CONTRACTUAL SERVICES Telephone 6331 0 708 0 Insurance-General 6341 1,700 1,610 1,700 Electricity 6348 7,000 3,129 7,000 Payment to Chamber & Historical Soc. 6389 80,000 47,523 80,000 Contractual Services 6393 11,400 2,579 11,400 Total 100,100 55,549 100,100 TOTALS $100,100 $55,658 $100,100 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 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 FUND BALANCE - October 1 $55,984 $55,984 $55,984 REVENUES State Grant Funds 0 740 0 Rescue Team Donations 14,000 14,000 14,000 Jeff Cty ESD #2 Fire Services 0 160,000 0 Donations 11,000 0 11,000 Interest Income 0 228 0 TOTAL REVENUES 25,000 174,968 25,000 EXPENDITURES Materials & Supplies 10,000 4,039 10,000 Contractual Services 15,000 8,000 15,000 TOTAL EXPENDITURES 25,000 12,039 25,000 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 0 162,929 0 FUND BALANCE - SEPTEMBER 30 $55,984 $218,913 $55,984 CITY OF NEDERLAND 152 ANNUAL BUDGET SUMMARY Fire Dept. Special Fund Fire CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 5,000 0 5,000 6300 Contractual Services 0 0 0 6700 Capital Outlay 0 0 0 Total $5,000 $0 $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: 2020-2021 DEPARTMENT:Fire - 24-22-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 MATERIALS & SUPPLIES Supplies/Minor Tools & Equipment 6265 $5,000 $0 $5,000 Total 5,000 0 5,000 TOTALS $5,000 $0 $5,000 CITY OF NEDERLAND 154 ANNUAL BUDGET SUMMARY Fire Dept. Special Fund Fire - TCLEOSE CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 0 0 0 6300 Contractual Services 5,000 0 5,000 6700 Capital Outlay 0 0 0 Total $5,000 $0 $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: 2020-2021 DEPARTMENT:Fire - TCLEOSE 24-22-05 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Training & Travel 6333 $5,000 $0 $5,000 Total 5,000 0 5,000 TOTALS $5,000 $0 $5,000 CITY OF NEDERLAND 156 ANNUAL BUDGET SUMMARY Fire Dept. Special Fund Fire - Rescue Team CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 5,000 4,039 5,000 6300 Contractual Services 10,000 8,000 10,000 6700 Capital Outlay 0 0 0 Total $15,000 $12,039 $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: 2020-2021 DEPARTMENT:Fire - Rescue Team 24-22-06 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 MATERIALS & SUPPLIES Supplies/Minor Tools & Equipment 6265 $5,000 $4,039 $5,000 Total 5,000 4,039 5,000 CONTRACTUAL SERVICES Training & Travel 6333 10,000 8,000 10,000 Total 10,000 8,000 10,000 TOTALS $15,000 $12,039 $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 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 FUND BALANCE - October 1 $363,929 $363,929 $205,929 REVENUES Pool & Recreation Bldg. Fees 200 214 200 Donations 12,000 0 12,000 Donations - 4th of July 25,000 1,000 25,000 Donations - Christmas on the Ave.3,000 2,250 3,000 Interest Income 300 1,407 300 Transfer In 40,000 20,000 80,000 TOTAL REVENUES 80,500 24,871 120,500 EXPENDITURES Materials & Supplies 25,500 1,721 15,500 Contractual Services 45,000 26,783 25,000 Capital Outlay 168,000 106,923 80,000 TOTAL EXPENDITURES 238,500 135,427 120,500 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES (158,000) (110,556)0 FUND BALANCE - Sept. 30 $205,929 $253,373 $205,929 CITY OF NEDERLAND 160 ANNUAL BUDGET SUMMARY Parks & Recreation Special Fund Parks & Recreation CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 15,500 0 5,500 6300 Contractual Services 0 0 0 6700 Capital Outlay 0 63,794 0 Total $15,500 $63,794 $5,500 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: 2020-2021 DEPARTMENT:Parks & Recr.-25-00-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 MATERIALS & SUPPLIES Supplies/Minor Tools & Equipment 6265 $15,500 $0 $5,500 Total 15,500 0 5,500 CAPITAL OUTLAY Bldgs, Fixtures & Grounds 6720 0 63,794 0 Total 0 63,794 0 TOTALS $15,500 $63,794 $5,500 CITY OF NEDERLAND 162 ANNUAL BUDGET SUMMARY Parks & Recreation Special Fund Christmas Activities CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 5,000 1,079 5,000 6300 Contractual Services 10,000 26,783 5,000 6700 Capital Outlay 0 0 0 Total $15,000 $27,862 $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: 2020-2021 DEPARTMENT:Christmas Activities 25-51-02 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 MATERIALS & SUPPLIES Supplies/Minor Tools & Equipment 6265 $5,000 $1,079 $5,000 Total 5,000 1,079 5,000 CONTRACTUAL SERVICES Contractual Services 6393 10,000 26,783 5,000 Total 10,000 26,783 5,000 TOTALS $15,000 $27,862 $10,000 CITY OF NEDERLAND 164 ANNUAL BUDGET SUMMARY Parks & Recreation Special Fund Aquatics CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 0 642 0 6300 Contractual Services 10,000 0 0 6700 Capital Outlay 168,000 43,129 80,000 Total $178,000 $43,771 $80,000 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: 2020-2021 DEPARTMENT:Aquatics 25-51-03 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 MATERIALS & SUPPLIES Supplies/Minor Tools & Equipment 6265 $0 $642 $0 Total 0 642 0 CONTRACTUAL SERVICES Bldg/Structure Improvements 6350 10,000 0 0 Total 10,000 0 0 CAPITAL OUTLAY Bldgs, Fixtures & Grounds 6720 168,000 43,129 80,000 Total 168,000 43,129 80,000 TOTALS $178,000 $43,771 $80,000 CITY OF NEDERLAND 166 ANNUAL BUDGET SUMMARY Parks & Recreation Special Fund Fourth of July CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $0 $0 $0 6200 Materials & Supplies 5,000 0 5,000 6300 Contractual Services 25,000 0 20,000 6700 Capital Outlay 0 0 0 6900 Interfund Transfers 0 0 0 Total $30,000 $0 $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: 2020-2021 DEPARTMENT:Fourth of July -25-51-04 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 MATERIALS & SUPPLIES Miscellaneous Supplies 6220 $5,000 $0 $5,000 Total 5,000 0 5,000 CONTRACTUAL SERVICES Contractual Services 6393 25,000 0 20,000 Total 25,000 0 20,000 TOTALS $30,000 $0 $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 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 FUND BALANCE - October 1 $369,628 $369,628 $369,628 REVENUES City of Groves 525,731 394,298 543,289 City of Port Neches 462,437 346,806 481,064 City of Nederland 582,651 444,066 571,415 Interest Income 0 1,955 0 TOTAL REVENUES 1,570,819 1,187,125 1,595,768 EXPENDITURES Personnel Services 1,225,669 914,881 1,191,268 Materials & Supplies 14,450 11,797 14,550 Contractual Services 330,700 227,300 347,950 Capital Outlay 0 0 42,000 TOTAL EXPENDITURES 1,570,819 1,153,978 1,595,768 EXCESS (DEFICIT) OF REVENUES OVER EXPENSES 0 33,147 0 FUND BALANCE - Sept. 30 $369,628 $402,775 $369,628 CITY OF NEDERLAND 170 ANNUAL BUDGET SUMMARY MCML Information Technology CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $324,594 $238,765 $330,361 6200 Materials & Supplies 7,000 6,359 7,000 6300 Contractual Services 263,700 194,162 279,600 6700 Capital Outlay 0 0 42,000 Total $595,294 $439,286 $658,961 Schedule of Personnel Number of Number of Pay Grade Positions Information Technology Manager 121 1 Computer Support Specialist 112 2 Total 3 CITY OF NEDERLAND 171 ANNUAL BUDGET FUND:MCML Central Dispatch FISCAL YEAR: 2020-2021 DEPARTMENT:Information Technology 70-17-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $241,843 $177,959 $245,209 Overtime 6111 3,000 2,207 3,000 Longevity 6113 1,152 782 1,296 Group Insurance 6121 43,090 31,140 43,047 TMRS 6124 15,844 12,252 17,808 Social Security 6126 18,819 13,670 19,087 Worker's Compensation 6128 846 755 914 Total 324,594 238,765 330,361 MATERIALS & SUPPLIES Supplies/Minor Tools & Equipment 6265 7,000 6,359 7,000 Total 7,000 6,359 7,000 CONTRACTUAL SERVICES Computer System 6315 240,000 179,514 253,400 Telephone 6331 2,000 1,708 2,000 Training & Travel 6333 12,500 8,238 12,500 Insurance-General 6341 2,400 2,246 2,400 Insurance Motor Equipment 6343 1,000 1,841 2,000 Vehicle & Equipment R & M 6355 1,000 0 2,500 Dues & Memberships 6377 800 358 800 Contractual Services 6393 4,000 257 4,000 Total 263,700 194,162 279,600 CITY OF NEDERLAND 172 ANNUAL BUDGET FUND:MCML Central Dispatch FISCAL YEAR: 2020-2021 DEPARTMENT:Information Technology 70-17-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CAPITAL OUTLAY Miscellaneous Equipment 6744 0 0 42,000 Total 0 0 42,000 TOTALS $595,294 $439,286 $658,961 CITY OF NEDERLAND 173 ANNUAL BUDGET SUMMARY MCML Central Dispatch CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 6100 Personnel Services $901,075 $676,116 $860,907 6200 Materials & Supplies 7,450 5,438 7,550 6300 Contractual Services 67,000 33,138 68,350 6700 Capital Outlay 0 0 0 Total $975,525 $714,692 $936,807 Schedule of Personnel Number of Number of Pay Grade Positions Telecommunications Supervisor 109 1 Telecommunications Operator 107 10 Total 11 CITY OF NEDERLAND 174 ANNUAL BUDGET FUND:MCML Central Dispatch FISCAL YEAR: 2020-2021 DEPARTMENT:Central Dispatch - 70-21-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 PERSONNEL SERVICES Salaries & Wages 6110 $622,446 $435,240 $585,916 Overtime 6111 46,160 80,759 46,160 Longevity 6113 4,128 1,888 3,264 Extra Help 6115 12,000 0 12,000 Educational Certification 6116 3,960 2,580 3,960 Group Insurance 6121 114,786 79,846 112,913 TMRS 6124 43,585 34,909 45,630 Social Security 6126 52,685 39,711 49,825 Worker's Compensation 6128 1,325 1,183 1,239 Total 901,075 676,116 860,907 MATERIALS & SUPPLIES General Office Supplies 6210 5,400 1,834 5,500 Miscellaneous Supplies 6220 1,000 187 1,000 Foods 6236 500 447 500 Supplies/Minor Tools & Equipment 6265 550 2,970 550 Total 7,450 5,438 7,550 CONTRACTUAL SERVICES Computer System 6315 600 0 1,500 Telephone 6331 4,000 3,313 5,000 Training & Travel 6333 1,750 1,655 1,000 Insurance-General 6341 7,000 6,112 7,000 Electricity 6348 5,000 1,948 5,000 Bldg/Structure Improvements 6350 500 0 500 CITY OF NEDERLAND 175 ANNUAL BUDGET FUND:MCML Central Dispatch FISCAL YEAR: 2020-2021 DEPARTMENT:Central Dispatch - 70-21-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 CONTRACTUAL SERVICES Fixed Plant & Equipment R & M 6351 400 396 600 Vehicle & Equipment R & M 6355 4,000 0 4,000 Rental Equipment 6366 23,800 18,684 23,800 Janitorial Services 6380 950 711 950 Contractual Services 6393 14,000 319 14,000 Contingency 6406 5,000 0 5,000 Total 67,000 33,138 68,350 TOTALS $975,525 $714,692 $936,807 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. 177 ANNUAL BUDGET DEBT SERVICE FUND SCHEDULE OF REVENUES & APPROPRIATIONS BUDGET FISCAL YEAR 2020-2021 Budget Actual As Adopted 2019-2020 Of June 2020 2020-2021 FUND BALANCE - October 1 $165,746 $165,746 $165,746 REVENUES Current Taxes 2,126,215 2,122,167 2,052,441 Delinquent Taxes 36,000 14,621 36,000 Taxes Penalty & Interest 25,000 19,083 25,000 Interest Income 1,500 1,729 1,000 Other Financing Services 0 1,114 0 Transfer In 981,995 490,998 957,088 TOTAL REVENUES 3,170,710 2,649,712 3,071,529 EXPENDITURES Interest 787,460 393,729 763,279 Principal 2,380,000 0 2,305,000 Agent's Fees 3,250 1,000 3,250 TOTAL EXPENDITURES 3,170,710 394,729 3,071,529 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 0 2,254,983 0 FUND BALANCE - Sept. 30 $165,746 $2,420,729 $165,746 CITY OF NEDERLAND 178 ANNUAL BUDGET SUMMARY Debt Service Fund CATEGORY BUDGET ACTUAL AS 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 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 3,170,710 394,729 3,071,529 Total $3,170,710 $394,729 $3,071,529 Schedule of Personnel Number of Number of Pay Grade Positions N/A CITY OF NEDERLAND 179 ANNUAL BUDGET FUND:Debt Service Fund FISCAL YEAR: 2020-2021 DEPARTMENT:Debt Service - 40-70-00 BUDGET ACTUAL AS CATEGORY CODE 2019-2020 OF JUNE 2020 ADOPTED 2020-2021 DEBT SERVICE Interest 6800 $787,460 $393,729 $763,279 Principal 6801 2,380,000 0 2,305,000 Agent's Fees 6802 3,250 1,000 3,250 Total 3,170,710 394,729 3,071,529 TOTALS $3,170,710 $394,729 $3,071,529 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 2020-2021 ORIGINAL PRIOR BALANCE FY 2021 BALANCE ISSUE/SERIES MATURITY ISSUE MATURITY 10/1/2020 PRINCIPAL 9/30/2021 Gen. Oblig. Ref. Bonds 2013 2023 3,520,000 1,580,000 1,940,000 630,000 1,310,000 Tax & Revenue COs 2013 2033 2,600,000 685,000 1,915,000 115,000 1,800,000 Tax & Revenue COs 2017 2027 4,975,000 725,000 4,250,000 540,000 3,710,000 Tax & Revenue COs 2018 2038 9,695,000 690,000 9,005,000 365,000 8,640,000 Gen. Oblig. Ref. Bonds 2020 2031 2,410,000 15,000 2,395,000 155,000 2,240,000 Tax Notes 2020 2025 1,040,000 0 1,040,000 500,000 540,000 TOTALS $24,240,000 $3,695,000 $20,545,000 $2,305,000 $18,240,000 SCHEDULE OF DEBT REQUIREMENTS TO MATURITY FY OUTSTANDING PRINCIPAL INTEREST TOTAL 2021 20,545,000 2,305,000 763,279 3,068,279 2022 18,240,000 2,005,000 689,817 2,694,817 2023 16,235,000 2,080,000 615,004 2,695,004 2024 14,155,000 1,470,000 537,028 2,007,028 2025 12,685,000 1,530,000 480,027 2,010,027 2026 11,155,000 1,450,000 420,663 1,870,663 2027 9,705,000 1,510,000 360,513 1,870,513 2028 8,195,000 870,000 302,463 1,172,463 2029 7,325,000 900,000 269,588 1,169,588 2030 6,425,000 935,000 235,450 1,170,450 2031 5,490,000 975,000 198,688 1,173,688 2032 4,515,000 715,000 160,313 875,313 2033 3,800,000 740,000 134,156 874,156 2034 3,060,000 570,000 107,100 677,100 2035 2,490,000 590,000 87,150 677,150 2036 1,900,000 610,000 66,500 676,500 2037 1,290,000 635,000 45,150 680,150 2038 655,000 655,000 22,925 677,925 TOTAL $20,545,000 $5,495,809 $26,040,809 ANNUAL BUDGET CITY OF NEDERLAND 181 CITY OF NEDERLAND CHRONOLOGICAL STATEMENT OF DEBT REQUIREMENTS BUDGET FISCAL YEAR 2020-2021 ISSUE SERIES PRINCIPAL INTEREST TOTAL 3/1/2021 General Obligation Refunding Bonds 2013 0.00 32,375.00 32,375.00 Tax & Revenue Certificates of Oblig. 2013 0.00 39,718.75 39,718.75 Tax & Revenue Certificates of Oblig. 2017 0.00 85,000.00 85,000.00 Tax & Revenue Certificates of Oblig. 2018 0.00 158,118.75 158,118.75 General Obligation Refunding Bonds 2020 0.00 59,875.00 59,875.00 Tax Notes 2020 0.00 6,552.00 6,552.00 0.00 381,639.50 381,639.50 9/1/2021 General Obligation Refunding Bonds 2013 630,000.00 32,375.00 662,375.00 Tax & Revenue Certificates of Oblig. 2013 115,000.00 39,718.75 154,718.75 Tax & Revenue Certificates of Oblig. 2017 540,000.00 85,000.00 625,000.00 Tax & Revenue Certificates of Oblig. 2018 365,000.00 158,118.75 523,118.75 General Obligation Refunding Bonds 2020 155,000.00 59,875.00 214,875.00 Tax Notes 2020 500,000.00 6,552.00 506,552.00 2,305,000.00 381,639.50 2,686,639.50 Total Debt Service Requirement $2,305,000.00 $763,279.00 $3,068,279.00 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 2020-21 2,305,000.00 381,639.50 381,639.50 3,068,279.00 18,240,000.00 2021-22 2,005,000.00 344,908.25 344,908.25 2,694,816.50 16,235,000.00 2022-23 2,080,000.00 307,501.75 307,501.75 2,695,003.50 14,155,000.00 2023-24 1,470,000.00 268,513.75 268,513.75 2,007,027.50 12,685,000.00 2024-25 1,530,000.00 240,013.25 240,013.25 2,010,026.50 11,155,000.00 2025-26 1,450,000.00 210,331.25 210,331.25 1,870,662.50 9,705,000.00 2026-27 1,510,000.00 180,256.25 180,256.25 1,870,512.50 8,195,000.00 2027-28 870,000.00 151,231.25 151,231.25 1,172,462.50 7,325,000.00 2028-29 900,000.00 134,793.75 134,793.75 1,169,587.50 6,425,000.00 2029-30 935,000.00 117,725.00 117,725.00 1,170,450.00 5,490,000.00 2030-31 975,000.00 99,343.75 99,343.75 1,173,687.50 4,515,000.00 2031-32 715,000.00 80,156.25 80,156.25 875,312.50 3,800,000.00 2032-33 740,000.00 67,078.13 67,078.13 874,156.26 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 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 2020-21 1,785,000.00 163,645.75 163,645.75 2,112,291.50 7,360,000.00 2021-22 1,455,000.00 138,089.50 138,089.50 1,731,179.00 5,905,000.00 2022-23 1,505,000.00 112,533.00 112,533.00 1,730,066.00 4,400,000.00 2023-24 870,000.00 85,945.00 85,945.00 1,041,890.00 3,530,000.00 2024-25 905,000.00 70,394.50 70,394.50 1,045,789.00 2,625,000.00 2025-26 795,000.00 54,212.50 54,212.50 903,425.00 1,830,000.00 2026-27 825,000.00 38,312.50 38,312.50 901,625.00 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 184 AMOUNT PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT 2020-21 630,000.00 32,375.00 32,375.00 694,750.00 1,310,000.00 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 2020-21 115,000.00 39,718.75 39,718.75 194,437.50 1,800,000.00 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 2020-21 540,000.00 85,000.00 85,000.00 710,000.00 3,710,000.00 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 2020-21 500,000.00 6,552.00 6,552.00 513,104.00 540,000.00 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 CITY OF NEDERLAND RECAP OF WATER & SEWER REVENUE BONDS AMOUNT INTEREST INTEREST TOTAL OUTSTANDING BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT 2020-21 520,000.00 217,993.75 217,993.75 955,987.50 10,880,000.00 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 189 AMOUNT PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT 2020-21 365,000.00 158,118.75 158,118.75 681,237.50 8,640,000.00 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 190 AMOUNT PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT 2020-21 155,000.00 59,875.00 59,875.00 274,750.00 2,240,000.00 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 191 ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 192 ANNUAL BUDGET SUMMARY OF CAPITAL EXPENDITURES CITY OF NEDERLAND ANNUAL BUDGET CAPITAL OUTLAY BY FUND AND DEPARTMENT FISCAL YEAR 2020-2021 ACCOUNT FUND/DEPARTMENT DESCRIPTION NUMBER AMOUNT General Fund: Street Department Street Improvements 6730 $275,000 Street Improvement Fund Street Improvements 6730 $710,000 Water & Sewer Fund: Wastewater Treatment Plant WWT Plant Equipment 6740 $15,000 Water & Sewer Distribution Water Distribution Lines 6755 $5,000 $20,000 Equipment Replacement Fund-General: Police Department Ford Explorers (2) 6742 $83,000 Street Department Gradall 6742 $375,000 $458,000 Equipment Replacement Fund-Water & Sewer Water & Sewer Distribution 1/2 Ton Pickup Truck 6742 $30,000 Wastewater Treatment Plant 1/2 Ton Pickup Truck 6742 $30,000 $60,000 Equipment Replacement Fund - Solid Waste Solid Waste Trash Truck 6742 $290,000 Solid Waste 1/2 Ton Pickup Truck 6742 $30,000 $320,000 Parks & Recreation Special Fund Pool Deck Coating 6720 $80,000 MCML - Information Technology Host Server for Data Center 6744 $42,000 TOTAL CAPITAL OUTLAY FOR FISCAL YEAR 2020-2021 $1,965,000 CITY OF NEDERLAND 193 ANNUAL BUDGET This page left blank intentionally 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 1 131 Chief of Police 1 127 Public Works Director 1 126 Director of Finance/Assistant City Manager 1 126 Fire Chief/Fire Marshal 1 124 Human Resources Director/Assistant to the City Manager 1 124 Information Technology Manager 1 121 Director of Library Services 1 119 Chief Building Official 1 118 City Clerk 1 117 Parks & Recreation Director 1 116 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 Executive Secretary 1 114 Computer Support Specialist 2 112 Heavy Equipment Operator 5 109 Plant Operator 7 109 Telecommunications Supervisor 1 109 Accounting Assistant 1 108 Equipment Mechanic 1 108 Court Administrator 1 108 Code Enforcement Officer 1 108 Animal Control Officer 1 107 Telecommunications Operator 10 107 Senior Library Assistant 1 107 Sanitation Driver 7 106 Administrative Secretary 5 106 Maintenance Worker 13 105 Departmental Clerk 3 105 Meter Reader 2 105 Recreation Assistant 1 104 CITY OF NEDERLAND 203 ANNUAL BUDGET List of Positions Position Number of Pay Grade Library Assistant 2 104 Wastewater Plant Facility Worker 1 104 Assistant Police Chief 1 CB Police Sergeant 7 CB Police Officer 19 CB Assistant Fire Chief 1 CB Fire Captain 3 CB Fire Fighter 10 CB Total Positions Authorized 124 CITY OF NEDERLAND 204 CITY OF NEDERLAND WAGE SCALE - EFFECTIVE OCTOBER 1, 2020 Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 100 22,048.00 23,337.60 24,752.00 26,270.40 27,809.60 29,494.40 30,888.00 Biweekly 848.00 897.60 952.00 1,010.40 1,069.60 1,134.40 1,188.00 Hourly 10.60 11.22 11.90 12.63 13.37 14.18 14.85 101 29,016.00 30,763.20 32,635.20 34,590.40 36,649.60 38,875.20 40,684.80 Biweekly 1,116.00 1,183.20 1,255.20 1,330.40 1,409.60 1,495.20 1,564.80 Hourly 13.95 14.79 15.69 16.63 17.62 18.69 19.56 102 30,513.60 32,323.20 34,257.60 36,316.80 38,459.20 40,768.00 42,744.00 Biweekly 1,173.60 1,243.20 1,317.60 1,396.80 1,479.20 1,568.00 1,644.00 Hourly 14.67 15.54 16.47 17.46 18.49 19.60 20.55 103 32,011.20 33,924.80 35,942.40 38,126.40 40,414.40 42,848.00 44,865.60 Biweekly 1,231.20 1,304.80 1,382.40 1,466.40 1,554.40 1,648.00 1,725.60 Hourly 15.39 16.31 17.28 18.33 19.43 20.60 21.57 104 33,654.40 35,672.00 37,772.80 40,040.00 42,452.80 44,969.60 47,091.20 Biweekly 1,294.40 1,372.00 1,452.80 1,540.00 1,632.80 1,729.60 1,811.20 Hourly 16.18 17.15 18.16 19.25 20.41 21.62 22.64 105 35,297.60 37,419.20 39,644.80 42,057.60 44,553.60 47,236.80 49,483.20 Biweekly 1,357.60 1,439.20 1,524.80 1,617.60 1,713.60 1,816.80 1,903.20 Hourly 16.97 17.99 19.06 20.22 21.42 22.71 23.79 106 37,044.80 39,270.40 41,620.80 44,137.60 46,779.20 49,587.20 51,937.60 Biweekly 1,424.80 1,510.40 1,600.80 1,697.60 1,799.20 1,907.20 1,997.60 Hourly 17.81 18.88 20.01 21.22 22.49 23.84 24.97 ANNUAL BUDGET CITY OF NEDERLAND 205 CITY OF NEDERLAND WAGE SCALE - EFFECTIVE OCTOBER 1, 2020 Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 ANNUAL BUDGET 107 38,916.80 41,267.20 43,721.60 46,363.20 49,108.80 52,124.80 54,558.40 Biweekly 1,496.80 1,587.20 1,681.60 1,783.20 1,888.80 2,004.80 2,098.40 Hourly 18.71 19.84 21.02 22.29 23.61 25.06 26.23 108 40,851.20 43,326.40 45,884.80 48,692.80 51,584.00 54,683.20 57,241.60 Biweekly 1,571.20 1,666.40 1,764.80 1,872.80 1,984.00 2,103.20 2,201.60 Hourly 19.64 20.83 22.06 23.41 24.80 26.29 27.52 109 42,889.60 45,510.40 48,172.80 51,105.60 54,121.60 57,366.40 60,153.60 Biweekly 1,649.60 1,750.40 1,852.80 1,965.60 2,081.60 2,206.40 2,313.60 Hourly 20.62 21.88 23.16 24.57 26.02 27.58 28.92 110 45,032.00 47,777.60 50,606.40 53,684.80 56,929.60 60,320.00 63,148.80 Biweekly 1,732.00 1,837.60 1,946.40 2,064.80 2,189.60 2,320.00 2,428.80 Hourly 21.65 22.97 24.33 25.81 27.37 29.00 30.36 111 47,299.20 50,169.60 53,164.80 56,305.60 59,696.00 63,294.40 66,268.80 Biweekly 1,819.20 1,929.60 2,044.80 2,165.60 2,296.00 2,434.40 2,548.80 Hourly 22.74 24.12 25.56 27.07 28.70 30.43 31.86 112 49,649.60 52,665.60 55,806.40 59,176.00 62,732.80 66,435.20 69,638.40 Biweekly 1,909.60 2,025.60 2,146.40 2,276.00 2,412.80 2,555.20 2,678.40 Hourly 23.87 25.32 26.83 28.45 30.16 31.94 33.48 113 52,187.20 55,265.60 58,552.00 62,108.80 65,894.40 69,763.20 73,132.80 Biweekly 2,007.20 2,125.60 2,252.00 2,388.80 2,534.40 2,683.20 2,812.80 Hourly 25.09 26.57 28.15 29.86 31.68 33.54 35.16 CITY OF NEDERLAND 206 CITY OF NEDERLAND WAGE SCALE - EFFECTIVE OCTOBER 1, 2020 Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 ANNUAL BUDGET 114 54,745.60 58,052.80 61,526.40 65,208.00 69,118.40 73,278.40 76,752.00 Biweekly 2,105.60 2,232.80 2,366.40 2,508.00 2,658.40 2,818.40 2,952.00 Hourly 26.32 27.91 29.58 31.35 33.23 35.23 36.90 115 57,449.60 60,902.40 64,625.60 68,473.60 72,592.00 76,980.80 80,641.60 Biweekly 2,209.60 2,342.40 2,485.60 2,633.60 2,792.00 2,960.80 3,101.60 Hourly 27.62 29.28 31.07 32.92 34.90 37.01 38.77 116 60,403.20 63,980.80 67,849.60 71,926.40 76,211.20 80,808.00 84,656.00 Biweekly 2,323.20 2,460.80 2,609.60 2,766.40 2,931.20 3,108.00 3,256.00 Hourly 29.04 30.76 32.62 34.58 36.64 38.85 40.70 117 63,419.20 67,204.80 71,219.20 75,504.00 80,038.40 84,822.40 88,878.40 Biweekly 2,439.20 2,584.80 2,739.20 2,904.00 3,078.40 3,262.40 3,418.40 Hourly 30.49 32.31 34.24 36.30 38.48 40.78 42.73 118 66,560.00 70,553.60 74,796.80 79,289.60 84,011.20 89,086.40 93,329.60 Biweekly 2,560.00 2,713.60 2,876.80 3,049.60 3,231.20 3,426.40 3,589.60 Hourly 32.00 33.92 35.96 38.12 40.39 42.83 44.87 119 69,846.40 74,068.80 78,520.00 83,241.60 88,254.40 93,537.60 97,947.20 Biweekly 2,686.40 2,848.80 3,020.00 3,201.60 3,394.40 3,597.60 3,767.20 Hourly 33.58 35.61 37.75 40.02 42.43 44.97 47.09 120 73,403.20 77,771.20 82,472.00 87,422.40 92,664.00 98,238.40 102,856.00 Biweekly 2,823.20 2,991.20 3,172.00 3,362.40 3,564.00 3,778.40 3,956.00 Hourly 35.29 37.39 39.65 42.03 44.55 47.23 49.45 CITY OF NEDERLAND 207 CITY OF NEDERLAND WAGE SCALE - EFFECTIVE OCTOBER 1, 2020 Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 ANNUAL BUDGET 121 77,064.00 81,681.60 86,590.40 91,728.00 97,260.80 103,126.40 108,014.40 Biweekly 2,964.00 3,141.60 3,330.40 3,528.00 3,740.80 3,966.40 4,154.40 Hourly 37.05 39.27 41.63 44.10 46.76 49.58 51.93 122 80,891.20 85,779.20 90,916.80 96,366.40 102,128.00 108,264.00 113,422.40 Biweekly 3,111.20 3,299.20 3,496.80 3,706.40 3,928.00 4,164.00 4,362.40 Hourly 38.89 41.24 43.71 46.33 49.10 52.05 54.53 123 84,926.40 90,064.00 95,430.40 101,171.20 107,286.40 113,713.60 119,080.00 Biweekly 3,266.40 3,464.00 3,670.40 3,891.20 4,126.40 4,373.60 4,580.00 Hourly 40.83 43.30 45.88 48.64 51.58 54.67 57.25 124 89,190.40 94,536.00 100,256.00 106,225.60 112,632.00 119,350.40 125,028.80 Biweekly 3,430.40 3,636.00 3,856.00 4,085.60 4,332.00 4,590.40 4,808.80 Hourly 42.88 45.45 48.20 51.07 54.15 57.38 60.11 125 93,641.60 99,257.60 105,227.20 111,571.20 118,227.20 125,340.80 131,310.40 Biweekly 3,601.60 3,817.60 4,047.20 4,291.20 4,547.20 4,820.80 5,050.40 Hourly 45.02 47.72 50.59 53.64 56.84 60.26 63.13 126 98,363.20 104,208.00 110,468.80 117,124.80 124,176.00 131,622.40 137,883.20 Biweekly 3,783.20 4,008.00 4,248.80 4,504.80 4,776.00 5,062.40 5,303.20 Hourly 47.29 50.10 53.11 56.31 59.70 63.28 66.29 127 103,272.00 109,428.80 116,043.20 122,990.40 130,353.60 138,174.40 144,726.40 Biweekly 3,972.00 4,208.80 4,463.20 4,730.40 5,013.60 5,314.40 5,566.40 Hourly 49.65 52.61 55.79 59.13 62.67 66.43 69.58 CITY OF NEDERLAND 208 CITY OF NEDERLAND WAGE SCALE - EFFECTIVE OCTOBER 1, 2020 Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 ANNUAL BUDGET 128 108,430.40 114,940.80 121,846.40 129,126.40 136,864.00 145,121.60 152,006.40 Biweekly 4,170.40 4,420.80 4,686.40 4,966.40 5,264.00 5,581.60 5,846.40 Hourly 52.13 55.26 58.58 62.08 65.80 69.77 73.08 129 113,838.40 120,681.60 127,920.00 135,595.20 143,707.20 152,339.20 159,598.40 Biweekly 4,378.40 4,641.60 4,920.00 5,215.20 5,527.20 5,859.20 6,138.40 Hourly 54.73 58.02 61.50 65.19 69.09 73.24 76.73 130 119,558.40 126,692.80 134,305.60 142,355.20 150,904.00 159,931.20 167,564.80 Biweekly 4,598.40 4,872.80 5,165.60 5,475.20 5,804.00 6,151.20 6,444.80 Hourly 57.48 60.91 64.57 68.44 72.55 76.89 80.56 131 125,486.40 133,016.00 141,003.20 149,448.00 158,433.60 167,918.40 175,926.40 Biweekly 4,826.40 5,116.00 5,423.20 5,748.00 6,093.60 6,458.40 6,766.40 Hourly 60.33 63.95 67.79 71.85 76.17 80.73 84.58 CITY OF NEDERLAND 209 ANNUAL BUDGET This page left blank intentionally CITY OF NEDERLAND 210 ANNUAL BUDGET AUTHORIZING DOCUMENTS CITY OF NEDERLAND 211 212 213 214 215 216