09/19/2022-CC-Agenda Packet-RegularCITY COUNCIL
MEETING AGENDA
SEPTEMBER 19, 2022, 7:00 PM
CITY COUNCIL REGULAR MEETING
HISTORIC CHURCH BUILDING - 403 N 7TH STREET, SANGER, TEXAS
CALL THE REGULAR MEETING TO ORDER AND ESTABLISH A QUORUM
INVOCATION AND PLEDGE
CITIZENS COMMENTS
This is an opportunity for citizens to address the Council on any matter. Comments related to
public hearings will be heard when the specific hearing begins. Citizens are allowed 3 minutes
to speak. Each speaker must complete the Speaker’s Form and include the topic(s) to be
presented. Citizens who wish to address the Council with regard to matters on the agenda will
be received at the time the item is considered. The Council is not allowed to converse,
deliberate or take action on any matter presented during citizen input.
REPORTS
Staff Reports are for discussion only. No action may be taken on items listed under this portion
of the agenda.
1. Construction update from DEC Engineering (Dannenbaum) regarding the IH-35 /
FM 455 Expansion Project.
2. Presentation and update on Public Works Department Activities.
CONSENT AGENDA
All items on the Consent Agenda will be acted upon by one vote without being discussed
separately unless requested by a Councilmember to remove the item(s) for additional
discussion. Any items removed from the Consent Agenda will be taken up for individual
consideration.
3. Consideration and possible action on the minutes from the September 6, 2022,
meeting.
4. Consideration and possible action on the First Amendment to an Employment
Agreement between the City of Sanger and John Noblitt.
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5. Consideration and possible action on Resolution 2022-13 to ratify certain expenditures
for the emergency repair of various water appurtenances; making findings of an
emergency exempting operations from the requirements of competitive bidding under
Chapter 252 of the Texas Local Government Code; and providing an effective date.
PUBLIC HEARING ITEMS
6. Conduct a public hearing for the 2022 tax year proposed property tax rate.
7. Conduct a public hearing for the City of Sanger’s Annual Budget for the fiscal year
2022-2023.
ACTION ITEMS
8. Consideration and possible action on Ordinance 09-22-22, Approving the Property Tax
Roll.
9. Consideration and possible action on Ordinance 09-23-22, adopting the budget
providing for the appropriation of funds for operating and capital expenditures for the
fiscal year beginning October 1, 2022 and ending September 30, 2023, providing for
the intra- and inter-department and fund transfers, providing for unexpected revenues
such as grants, donations, and insurance proceeds, providing for an effective date, and
providing for approval of the investment policy.
10. Consideration and possible action on Ordinance 09-24-22, ratifying the property tax
increase reflected in the fiscal year 2022-2023 budget.
11. Consideration and possible action on Ordinance 09-25-22, setting the City's Ad
Valorem tax rate at $0.589497/$100 of taxable assessed valuation for the Fiscal Year
beginning October 1, 2022, and ending September 30, 2023.
12. Consideration and possible action to select Antero Group for the Rewrite of the Zoning,
Subdivision and Sign Ordinances, and authorizing the City Manager to negotiate a
possible contract with Antero Group.
13. Consideration and possible action on authorizing the Mayor to execute a service
contract between the City of Sanger and the Sanger Area Chamber of Commerce for
Hotel Occupancy Tax Funds.
14. Consideration and possible action on Change Order No. 7 in the amount of $11,600.00
with Quality Excavation, LLC for the FM 455 Project to tie in 12” water line with
existing 8” water line; and, authorize the City Manager to execute said Change Order
No. 7.
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FUTURE AGENDA ITEMS
The purpose of this item is to allow the Mayor and Councilmembers to bring forward items they
wish to discuss at a future meeting, A Councilmember may inquire about a subject for which
notice has not been given. A statement of specific factual information or the recitation of
existing policy may be given. Any deliberation shall be limited to a proposal to place the subject
on an agenda for a subsequent meeting. Items may be placed on a future meeting agenda with
a consensus of the Council or at the call of the Mayor.
INFORMATIONAL ITEMS
Information Items are for informational purposes only. No action may be taken on items listed
under this portion of the agenda.
15. Atmos Annual Gas Cost Reconciliation Filing 2022
16. Atmos GCR - Rate Filing under Docket No. 10170 08-26-2022
ADJOURN
NOTE: The City Council reserves the right to adjourn into Executive Session as authorized by
Texas Government Code, Section 551.001, et seq. (The Texas Open Meetings Act) on any item
on its open meeting agenda in accordance with the Texas Open Meetings Act, including,
without limitation Sections 551.071-551.087 of the Texas Open Meetings Act.
CERTIFICATION
I certify that a copy of this meeting notice was posted on the bulletin board at City Hall is
readily accessible to the general public at all times and posted on the City of Sanger website on
September 14, 2022, at 3:00 PM.
/s/Kelly Edwards
Kelly Edwards, City Secretary
The Historical Church is wheelchair accessible. Request for additional accommodations or sign
interpretation or other special assistance for disabled attendees must be requested 48 hours
prior to the meeting by contacting the City Secretary’s Office at 940.458.7930.
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CITY COUNCIL COMMUNICATION
DATE: September 6, 2022
FROM: Kelly Edwards, City Secretary
AGENDA ITEM: Consideration and possible action on the minutes from the September 6, 2022,
meeting.
SUMMARY:
N/A
FISCAL INFORMATION:
Budgeted: N/A Amount: $0.00 GL Account: N/A
RECOMMENDED MOTION OR ACTION:
Approve the September 6 2022, meeting minutes as presented.
ATTACHMENTS:
09-06-2022 City Council Minutes
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Item 3.
City Council Minutes 09-06-2022
Page 1 of 6
CITY COUNCIL
MEETING MINUTES
SEPTEMBER 06, 2022, 7:00 PM
CITY COUNCIL REGULAR MEETING
HISTORIC CHURCH BUILDING - 403 N 7TH STREET, SANGER, TEXAS
CALL THE REGULAR MEETING TO ORDER AND ESTABLISH A QUORUM
Mayor Muir called the regular meeting to order at 7:00 p.m.
COUNCILMEMBERS PRESENT
Mayor Thomas Muir
Mayor Pro Tem, Place 2 Gary Bilyeu
Councilmember, Place 1 Marissa Barrett
Councilmember, Place 3 Dennis Dillon
Councilmember, Place 4 Allen Chick
Councilmember, Place 5 Victor Gann
COUNCILMEMBERS ABSENT
None
STAFF MEMBERS PRESENT:
City Manager John Noblitt, Assistant City Manager Alina Ciocan, City Secretary Kelly Edwards,
City Attorney Hugh Coleman, Finance Director Clayton Gray, Director of Development Services
Ramie Hammonds, and Assistant Chief Jonathan Perkins.
INVOCATION AND PLEDGE
Councilmember Bilyeu gave the invocation, the Pledge of Allegiance was led by Councilmember
Gann.
CITIZENS COMMENTS
No one addressed the Council.
CONSENT AGENDA
1. Consideration and possible action on the minutes from the August 15, 2022, meeting.
2. Consideration and possible action on the minutes from the August 22, 2022, special
meeting.
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Item 3.
City Council Minutes 09-06-2022
Page 2 of 6
Motion to approve made by Councilmember Bilyeu, Seconded by Councilmember Dillon.
Voting Yea: Councilmember Barrett, Councilmember Chick, and Councilmember Gann.
Motion passed unanimously.
PUBLIC HEARING ITEMS
3. Conduct a public hearing for the City of Sanger’s Annual Budget for the fiscal year
2022-2023.
4. Conduct a public hearing for the 2022 tax year proposed property tax rate.
Mayor Muir opened the public hearing at 7:03 p.m.
No speakers.
Mayor Muir closed the public hearing at 7:04 p.m.
5. Conduct a Public Hearing on Ordinance No. 09-26-22 regarding a change to the Future
Land Use Map from Medium Residential to Industrial for approximately 99.986 acres of
land, described as A0029A R.BEBEE, TR 123, and 124, generally located on the east
side of I-35 approximately 1897 feet north of 5th St and at the end of Sable Ave.
Mayor Muir opened the public hearing at 7:04 p.m.
Director Hammonds provided an overview of the request and the reasons the request
was denied by the Planning & Zoning Commission.
Mayor Muir closed the public hearing at 7:07 p.m.
6. Conduct a Public Hearing on Ordinance 09-27-22 regarding a zoning change from A
(Agricultural District) to I-1 (Industrial 1) for approximately 99.986 acres of land,
described as A0029A R.BEBEE, TR 123, and 124, generally located on the east side of
I-35 approximately 1897 feet north of 5th St and at the end of Sable Ave.
Mayor Muir opened the public hearing at 7:07 p.m.
Director provided an overview of the site.
Mayor Muir closed the public hearing at 7:09 p.m.
ACTION ITEMS
7. Consideration and possible action to award the Request for Qualifications (RFQ) for the
rewrite for Chapter 10, Subdivision, Chapter 14, Zoning, and Chapter 3, Article 3.1400
Sign Regulations.
Director Hammonds provided an overview of the item stating that no RFQs were
submitted by the deadline.
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Item 3.
City Council Minutes 09-06-2022
Page 3 of 6
Discussion ensued regarding the bidding process, acknowledging that no bids were
received and staff republishing the RFQ.
Motion made by Councilmember Bilyeu, Seconded by Councilmember Barrett to
acknowledge that no bids were received and reauthorize/ratify the City to reissue the
RFQ seeking new bids.
Voting Yea: Councilmember Chick, Councilmember Dillon, and Councilmember Gann.
Motion passed unanimously.
8. Consideration and possible action on Ordinance No. 09-26-22 regarding a change to
the Future Land Use Map from Medium Residential to Industrial for approximately
99.986 acres of land, described as A0029A R.BEBEE, TR 123, and 124, generally
located on the east side of I-35 approximately 1897 feet north of 5th St and at the end
of Sable Ave.
Director Hammonds provided an overview of the item.
Developer Tim Keith, Cawley Partners, and Josh Millsap, applicant with KFM
Engineering, spoke regarding the proposed development utilizing this property for
Industrial Use with direct access to Interstate 35.
Discussion ensued regarding the current zoning, zoning designated on the Future Land
Use Map, using the Comprehensive Plan as a guiding document, and the railroad
crossing.
Motion to approve made by Councilmember Bilyeu, Seconded by Councilmember
Barrett.
Voting Yea: Councilmember Chick, Councilmember Dillon, and Councilmember Dillon.
Motion passed unanimously.
9. Consideration and possible action on Ordinance No. 09-27-22 regarding a zoning
change from A (Agricultural District) to I-1 (Industrial 1) for approximately 99.986
acres of land, described as A0029A R.BEBEE, TR 123, and 124, generally located on
the east side of I-35 approximately 1897 feet north of 5th St and at the end of Sable
Ave.
Director Hammond stated that this item is the companion item for item 8 to change
the zoning of the property.
Motion to approve made by Councilmember Bilyeu, Seconded by Councilmember
Gann.
Voting Yea: Councilmember Barrett, Councilmember Chick, and Councilmember Dillon.
Motion passed unanimously.
Applicant Tim Keith provided an overview proposed buildout of the property, the
number of employees, and the tax revenue that will be generated.
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Item 3.
City Council Minutes 09-06-2022
Page 4 of 6
10. Consideration and possible action voting for Places 6-9 of the Texas Municipal League
(TML) Intergovernmental Risk Pool Board of Trustees and authorize the Mayor or City
Manager to complete the ballot certification.
City Manager Noblitt provided an overview of the item and recommendations of
Trustees.
Motion made by Councilmember Bilyeu, Seconded by Councilmember Gann to appoint
to Place 6, Allison Heyward, Place 7 Mary Dennis, Place 8 Mike Land, and to Pace 9
Opal Mauldin-Jones.
Voting Yea: Councilmember Barrett, Councilmember Chick, and Councilmember Dillon
Motion passed unanimously.
11. Consideration and possible action on Ordinance 09-23-22, adopting the budget
providing for the appropriation of funds for operating and capital expenditures for the
fiscal year beginning October 1, 2022 and ending September 30, 2023, providing for
the intra- and inter-department and fund transfers, providing for unexpected revenues
such as grants, donations, and insurance proceeds, providing for an effective date, and
providing for approval of the investment policy.
Director Gray provided an overview of the item, republication, postponing the vote,
and scheduling a second public hearing on September 19, 2022.
Motion made by Councilmember Barrett, Seconded by Councilmember Bilyeu to
postpone the public vote on the budget and set the second public hearing on 2022-
2023 Budget for September 19, 2022.
Voting Yea: Councilmember Chick, Councilmember Dillon, and Councilmember Gann.
Motion passed unanimously.
12. Consideration and possible action on Ordinance 09-25-22, setting the City's Ad
Valorem tax rate at $0.589497/$100 of taxable assessed valuation for the Fiscal Year
beginning October 1, 2022, and ending September 30, 2023.
Director Gray provided an overview of the item, the order of approval of the budget
and tax items, and requested to set the second public hearing on September 19, 2022.
Motion made by Councilmember Barrett, Seconded by Councilmember Bilyeu to
postpone the public vote on the tax rate and schedule the second public hearing for
September 19, 2022.
Roll Call voting Yea: Councilmember Barrett, Councilmember Dillon, Councilmember
Gann, Councilmember Bilyeu, and Councilmember Chick.
Motion passed unanimously.
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Item 3.
City Council Minutes 09-06-2022
Page 5 of 6
FUTURE AGENDA ITEMS
Councilmember Chick requested an update regarding future development of the Downtown
area.
Councilmember Bilyeu requested an update regarding Wastewater; City Manager Noblitt stated
an update could be provided during the Plant tour in October.
Councilmember Dillon requested an update on the Road Projects budgeted for Fiscal Year 2021-
2022.
Councilmember Barrett requested a list of roads that are maintained by the City and/or Denton
County; City Manager Noblitt stated a list could be provided in a Council Update.
EXECUTIVE SESSION
Pursuant to the Open Meetings Act, Chapter 551, the City Council Will Meet in a
Closed Executive Session in Accordance with the Texas Government Code:
Section 551.087. DELIBERATION REGARDING ECONOMIC DEVELOPMENT NEGOTIATIONS;
This chapter does not require a governmental body to conduct an open meeting: (1) to discuss
or deliberate regarding commercial or financial information that the governmental body has
received from a business prospect that the governmental body seeks to have locate, stay, or
expand in or near the territory of the governmental body and with which the governmental
body is conducting economic development negotiations; or (2) to deliberate the offer of a
financial or other incentive to a business prospect described by Subdivision (1).
- Clear Creek Municipal Utility District No. 1
Council convened into executive session at 7:52 p.m.
RECONVENE INTO REGULAR SESSION
Council reconvened into open session at 8:32 p.m.
Action or No action taken.
Motion made by Councilmember Bilyeu, Seconded by Councilmember Barrett,
authorizing the City Manager to engage in negotiations with representatives of the Clear
Creek Municipal Utility District No. 1, and engage in any extensions as necessary for
those negotiations.
Voting Yea: Councilmember Chick, Councilmember Dillon, and Councilmember Gann.
Motion passed unanimously
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Item 3.
City Council Minutes 09-06-2022
Page 6 of 6
ADJOURN
There being no further business, Mayor Muir adjourned the meeting at 8:34 p.m.
_______________________________
Thomas E. Muir, Mayor
______________________________
Kelly Edwards, City Secretary
10
Item 3.
CITY COUNCIL COMMUNICATION
DATE: September 19, 2022
FROM: John Noblitt, City Manager
AGENDA ITEM: Consideration and possible action on the First Amendment to an Employment
Agreement between the City of Sanger and John Noblitt.
SUMMARY:
First Amendment to City Manager, John Noblitt’s Employment Agreement as discussed in Executive
Session on August 15, 2022.
FISCAL INFORMATION:
Budgeted: YES Amount: N/A GL Account: N/A
RECOMMENDED MOTION OR ACTION:
ATTACHMENTS:
First Amended City Manager Contract
11
Item 4.
First Amendment to Employment Agreement
Page 1 of 5
STATE OF TEXAS §
COUNTY OF DENTON §
First Amendment to City Manager
Employment Agreement
This First Amendment to the Employment Agreement (this “Agreement”), dated for
convenience the ______th day of September, 2022, was made, entered, and effective as of the 26th
day of July, 2022, by and between the City of Sanger, Texas, a Texas municipal corporation (the
“Employer”) and John Noblitt (the “Employee”), with the Employer and the Employee sometimes
being referenced collectively in this Agreement as the “Parties.”
WHEREAS, the Employment Agreement was originally made and entered into on the 26th
day of July, 2021, by and between the City of Sanger, Texas, a Texas municipal corporation, and
John Noblitt; and
WHEREAS, after the contractual employment review by Council of the Employee for the
preceding year wherein the Employee either did meet or exceed expectations; and
WHEREAS, it is the desire of the Employer to (1) secure and retain the services of the
Employee and to provide an inducement for the Employee to remain in such employment; (2)
make possible full work productivity by assuring the Employee’s morale and peace of mind with
respect to future security; and (3) adequately compensate the Employee for the services provided
to the Employer; and
NOW, THEREFORE, in consideration of the mutual covenants herein contained, the
Agreement is amended by the Parties as follows:
SECTION 3. TERM
A. The Amended Term of this Agreement is from the beginning of the Commencement
Date, on July 26, 2022, and ending on July 27, 2024.
B. This Agreement may be terminated before the expiration of its Term and on or before
the expiration of any subsequent Extended Term by the Employer or the Employee
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Item 4.
First Amendment to Employment Agreement
Page 2 of 5
under applicable provisions of this Agreement. If the Employer terminates this
Agreement, it must do so either by:
(1) following the procedures set forth in Section 4 of this Agreement;
(2) or providing a notice of non-renewal in accordance with Section 3.D of this
Agreement.
C. The Employee may terminate this Agreement by providing at least 90 days written
notice to the Employer before the date designated by the Employee for termination.
D. Unless the Council – at least 90 days before the expiration of any Extended Term once
commenced – gives the Employee written notice of nonrenewal, the terms of this
Agreement shall automatically renew for an additional two (2) year Term. There is no
limitation on the number of Extended Terms that may occur.
SECTION 5. SEPARATION AND SEVERANCE PAY
A. Upon Involuntary Separation occurring during any term of the Agreement, the
Employee shall be entitled to a lump-sum severance payment:
(1). An amount equal to but not to exceed (a) the remainder of the term of the
two-year agreement calculated using Employee’s then-current base salary at
the time of termination as set forth in SECTION 6 A. or as amended by the
City Council, plus (b) any accrued but unused vacation days, computed on
an hourly basis determined by dividing Employee’s then-current base salary
by 2080 hours, plus (c) the sum of six (6) months premium payments for
health insurance benefits under existing City plan at the date of termination.
In addition to the severance payment set forth within this paragraph,
Employee shall also receive any accrued but unpaid salary prorated from the
date of his last payroll check; up to and including his date of termination;
unless
(2). If terminated within the last six months of any contractual two-year term (a)
an amount equal to the amount of six (6) months of Employee’s then-current
base salary at the time of termination as set forth in SECTION 6 A. or as
amended by the City Council. Plus (b) an additional one (1) month for each
full year of service up to a maximum of twelve (12) months. Plus (c) any
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Item 4.
First Amendment to Employment Agreement
Page 3 of 5
accrued but unused vacation days, computed on an hourly basis determined
by dividing Employee’s then-current base salary by 2080 hours, plus (d) the
sum of six (6) months premium payments for health insurance benefits
under existing City plan at the date of termination. In addition to the
severance payment set forth within this paragraph, Employee shall also
receive any accrued but unpaid salary prorated from the date of his last
payroll check; up to and including his date of termination.
(3). Such severance payment shall be the sole remedy of Employee and
acceptance shall constitute a waiver of existing claims Employee may have
which may arise by virtue of employment with or resignation or removal
from the City, including, without limitation, any claims against the City, its
officers and employees, agents, affiliates and subsidiaries including, but not
limited to, breach of contract, tort, First and Fourteenth Amendment to the
U.S. Constitution, 42 U.S.C. Section 1983, and any and all other claims
which might arise under local, state, or federal fair employment practices or
employment benefit laws, workers’ compensation law, rights and claims
arising under the Age Discrimination in Employment Act, Texas Payday &
Whistleblower Laws, Title VII of the Civil Rights Act, the Americans with
Disabilities Act, and the Texas Commission on Human Rights Act.
B. Notwithstanding Section 5.A. or any other provision of this Agreement, the Employer
shall not be obligated to pay and the Employee shall not be entitled to receive any
amount as severance payment if the Employee’s separation from employment is for
cause or the Employee committing an act involving: (1) moral turpitude; (2) an ille gal
act(s) resulting in personal gain to the Employee; or (3) conviction of a felony or Class
A misdemeanor.
C. Neither this Section 5, nor any other provision to this Agreement, shall be construed to
entitle Employee to a lump sum severance payment in the event of: (1) Employee’s
voluntary and unilateral resignation of the position prior to the end date of any term of
the Agreement, pursuant to the terms of Section 3.B., above; (2) agreed rescission of
the Agreement prior to the end date specified for any term of Agreement, under
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Item 4.
First Amendment to Employment Agreement
Page 4 of 5
negotiated terms mutually agreeable to Employer and Employee; or (3) non -renewal of
the Agreement by either party, upon expiration of any term of Agreement, conditioned,
however, upon the non-renewing party providing the other party with not less than
ninety (90) days advance written notice of non-renewal.
SECTION 6. SALARY/BENEFITS
A. For the services rendered as the Employer’s City Manager, the Employer agrees to
pay Employee an annual Base Salary of $156,600.00 and as set year to year by the
City Council in future years, payable in installments at the same time as other
employees of the Employer are paid.
B. Employer agrees to credit Employee with 17 hours of vacation per month. In
addition, if Employee chooses not to participate in the City health insurance program,
he may direct those budgeted funds into a city sponsored health savings account or
the city sponsored deferred compensation plan.
C. All other provisions of the City Charter, City Code, and Council -adopted Rules and
Regulations relating to sick leave, retirement and pension system contribution,
holidays, and other fringe benefits and working conditions as they now exist or
hereafter may be amended, shall apply to Employee as they would to other employees
of the City, which benefits include short term and long-term disability insurance and
retirement as defined in Section 12 of this agreement.
SECTION 11. OUTSIDE ACTIVITIES
Employee is entitled to devote whatever amount of time the Employee feels is appropriate
under the circumstances to the pursuit of teaching, counseling, consulting, writing or other non-
employer connected business outside of normal business hours of the Employer, provided that this
does not conflict or interfere with the Employee’s duties as City Manager, and provided that
Employee first notifies the Mayor that Employee intends to engage in such activity, including the
amount of time the Employee intends to devote to this activity.
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Item 4.
First Amendment to Employment Agreement
Page 5 of 5
SECTION 12. RETIREMENT
A. Employer shall provide and pay for Employee’s participation in the retirement plan
of his choice of the Texas Municipal Retirement System or a Mission Square
(ICMA-RC) plan in a manner and rate consistent with all employees of the City of
Sanger.
B. If the Employee retires pursuant to a qualified retirement plan, or is permanently
disabled during the term of this Agreement, the Employee shall be compensated for
vacation leave, holidays, and other benefits then accrued or credited to the Employee
in accordance with Employer’s current policies for compensation for these benefits,
and, at the Employee’s option, shall be permitted to continue to participate in the
City’s health insurance plan on the same basis as other retirees from the City are
permitted to do so, or, if such other retirees are not permitted to do so, at the cost of
the Employee.
This Agreement shall take effect on __________________, 20____.
IN WITNESS WHEREOF, the Mayor as duly authorized by the Council and on behalf of
the City of Sanger, has signed and executed this Agreement and the Employee has signed and
executed this Agreement, both in duplicate, the day and year first above written.
CITY OF SANGER
ATTEST:
_______________________________
THOMAS E. MUIR, MAYOR
___________________________________
KELLY EDWARDS, CITY SECRETARY
APPROVED AS TO FORM:
APPROVED AND ACCEPTED
_____________________________________
HUGH COLEMAN, CITY ATTORNEY
____________________________________
JOHN C. NOBLITT
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Item 4.
CITY COUNCIL COMMUNICATION
DATE: September 19, 2022
FROM: Jim Bolz, Director of Public Works
AGENDA ITEM: Consideration and possible action on Resolution 2022-13 to ratify certain
expenditures for the emergency repair of various water appurtenances; making
findings of an emergency exempting operations from the requirements of
competitive bidding under Chapter 252 of the Texas Local Government Code;
and providing an effective date.
SUMMARY:
On August 24, 2022, Well #7 experienced an electrical short within the well motor
o THI Water Well was able to respond on August 26, 2022 to pull the well and make
emergency repairs
On August 17, 2022, a boring crew installing cable damaged 8” water line running North and South
on Acker Street between FM 455 and Porter Place.
o Rangeline Utilities Services, LLC was utilized to make repairs due to staffing issues
On August 18, 2022, a contractor performing work at Stonewood Ranch broke a 6” water valve
causing a leak and 90 residences to be without water service.
o Rangeline Utilities Services, LLC was utilized to make repairs due to staffing issues
On August 18, 2022, a boring crew installing fiber optic cable damaged a 12” water line running
along Willow Street between Railroad Avenue and Jones Street.
o Rangeline Utilities Services, LLC was utilized to make repairs due to staffing issues
On August 24, 2022, it was discovered that a 12” valve in front of Sanger High School was
inoperable and would not allow the transfer of water within the line between Indian Lane and
Marion Road.
o Rangeline Utilities Services, LLC was contacted to make these repairs but were unable to do
so until August 30, 2022, due to scheduling.
On August 26, 2022, while trying to bring Well #9 back in service to supplement for the loss of Well
#7, it was discovered that an 8” gate valve and a 1” chlorine feed line beneath the concrete pump
pad was broken and needing to be replaced
o Patterson Professional Services, LLC was utilized to make repairs due to staffing issues.
FISCAL INFORMATION:
Budgeted: NO Amount: $141,391.11 GL Account:
THI Water Well $72,138.16
Rangeline Utility Services, LLC $68,213.00
Patterson Professional Services, LLC $1,039.95
RECOMMENDED MOTION OR ACTION:
Staff recommends approval
17
Item 5.
ATTACHMENTS:
Resolution 2022-13
THI Water Well invoice
Rangeline Utilities Services, LLC invoices
Patterson Professional Services, LLC invoice
18
Item 5.
Resolution – Emergency Repair of Various Water Appurtenances
Page 1 of 2
CITY OF SANGER, TEXAS
RESOLUTION NO. 2022-13
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER, TEXAS, TO
RATIFY CERTAIN EXPENDITURES FOR THE EMERGENCY REPAIR OF VARIOUS
WATER APPURTENANCES; MAKING FINDINGS OF AN EMERGENCY
EXEMPTING OPERATIONS FROM THE REQUIREMENTS OF COMPETITIVE
BIDDING UNDER CHAPTER 252 OF THE TEXAS LOCAL GOVERNMENT CODE
AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City of Sanger experienced a well failure and several water main breaks
in August of 2022; and
WHEREAS, it is necessary for the City to preserve the public health, safety and welfare,
to provide its residents and businesses with safe drinking water; and
WHEREAS, due to the unforeseen damage to the City’s water system, it was necessary
for the City to enter into emergency repair contracts without the time delay of competitive bidding
to preserve and protect the public health and safety; and
WHEREAS, the City contracted with the following companies: THI Water Well to make
repairs to Well #7, Rangeline Utility Services, LLC to make repairs to three water main breaks
and one 12” water valve, and Patterson Professional Services, LLC to replace one 8” gate valve
and make repairs to a chlorine feed line; and
WHEREAS, the City Council finds that the passage of this Resolution is in the best interest
of the citizens of Sanger.
NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF SANGER, TEXAS:
SECTION 1. The facts and recitals set forth in the preamble of this resolution are hereby
found to be true and correct.
SECTION 2. That the City Council finds and determines that the above conditions existed
and that it was necessary for City staff to procure emergency repairs of Well #7, three water main
breaks, one 12” water valve, replacement of one 8” gate valve, and repairs to a chlorine feed line,
and that said repairs were necessary to preserve and protect the public health and safety of the
citizens of the City by provision of providing safe drinking water.
SECTION 3. That the City Council finds that the services performed by THI Water Well,
Rangeline Utility Services, LLC, and Patterson Professional Services, LLC , to perform repairs to
the water system were not subject to the competitive bidding requirements of Chapter 252 of the
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Item 5.
Resolution – Emergency Repair of Various Water Appurtenances
Page 2 of 2
Texas Local Government Code as it was necessary to preserve and protect the public health and
safety of the City’s residents.
SECTION 4. That the actions of the City Manager and other responsible City staff in
handling the emergency repairs by contracting with THI Water Well in the amount of $72,138.16,
Rangeline Utility Services, LLC in the amount of $68,213.00, and Patterson Professional Services,
LLC in the amount of $1,039.95, copies of which are attached as Exhibit “A” and made part
hereof for all purposes, and which are hereby ratified and approved.
SECTION 5. This Resolution shall take effect immediately from and after its passage, and
it is accordingly so resolved.
PASSED AND APPROVED THIS THE 19th DAY OF SEPTEMBER 2022.
APPROVED:
ATTEST: ___________________________
Thomas E. Muir, Mayor
_____________________________
Kelly Edwards, City Secretary
APPROVED AS TO FORM:
_____________________________
Hugh Coleman, City Attorney
20
Item 5.
EXHIBIT A - Resolution 2022-13
21
Item 5.
EXHIBIT A - Resolution 2022-13
22
Item 5.
23
Item 5.
24
Item 5.
25
Item 5.
EXHIBIT A - Resolution 2022-13
26
Item 5.
CITY COUNCIL COMMUNICATION
DATE: September 19, 2022
FROM: Clayton Gray, Finance Director
AGENDA ITEM: Conduct a public hearing for the 2022 tax year proposed property tax rate.
SUMMARY:
For Fiscal Year 2022-2023, the City is proposing a decrease in the property tax rate to $0.589497
from the current year rate of $0.633711.
The average homestead taxable value in Sanger has increased by $25,074 (12.27%) in the past
year. With the proposed tax rate of $0.589497/$100, the tax on an average homestead would
increase by $57.47 (4.44%).
The Texas Constitution and the Texas Property Tax Code require taxing units to comply with
specific guidelines in adopting tax rates, including conducting a public hearing.
Notices of public hearings were published in the Denton Record-Chronicle and posted on the City’s
website.
The first public hearing was held on September 6, 2022.
FISCAL INFORMATION:
N/A
RECOMMENDED MOTION OR ACTION:
N/A
ATTACHMENTS:
2022 Tax Rate Calculation Worksheet
Notice of Public Hearing on Property Tax Rate
27
Item 6.
28
Item 6.
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-856 • 5-22/9
Form 50-8562022 Tax Rate Calculation WorksheetTaxing Units Other Than School Districts or Water Districts
____________________________________________________________________________ ________________________________
Taxing Unit Name Phone (area code and number)
____________________________________________________________________________ ________________________________
Taxing Unit’s Address, City, State, ZIP Code Taxing Unit’s Website Address
GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and
voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser
delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or
employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the
governing body by Aug. 7 or as soon thereafter as practicable.
School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form
50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements.
Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for
Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet.
The Comptroller’s office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not
legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption.
SECTION 1: No-New-Revenue Tax Rate
The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount
of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax
rate separately for the maintenance and operations tax and the debt tax, then add the two components together.
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
1. 2021 total taxable value. Enter the amount of 2021 taxable value on the 2021 tax roll today. Include any adjustments since last year’s certification;
exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any property value subject
to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceil-
ings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).1 $ _____________
2.2021 tax ceilings. Counties, cities and junior college districts. Enter 2021 total taxable value of homesteads with tax ceilings. These include the
homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in
2021 or a prior year for homeowners age 65 or older or disabled, use this step.2 $ _____________
3.Preliminary 2021 adjusted taxable value. Subtract Line 2 from Line 1.$ _____________
4.2021 total adopted tax rate.$ __________/$100
5.
A. Original 2021 ARB values:............................................................................ $ _____________
B.2021 values resulting from final court decisions:..................................................... - $ _____________
C.2021 value loss. Subtract B from A.3 $ _____________
6.
A. 2021 ARB certified value: ............................................................................ $ _____________
B.2021 disputed value:................................................................................. - $ _____________
C.2021 undisputed value. Subtract B from A. 4 $ _____________
7.2021 Chapter 42 related adjusted values. Add Line 5C and Line 6C.$ _____________
2021 taxable value lost because court appeals of ARB decisions reduced 2021 appraised value.
2021 taxable value subject to an appeal under Chapter 42, as of July 25.
1 Tex. Tax Code § 26.012(14)
2 Tex. Tax Code § 26.012(14)
3 Tex. Tax Code § 26.012(13)
4 Tex. Tax Code § 26.012(13)
CITY OF SANGER
898,898,382
0
898,898,382
0.633711
0
0
0
0
0
0
0
29
Item 6.
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
8.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.$ _____________
9.2021 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2021. Enter the 2021 value of property in deannexed
territory. 5 $ _____________
10.
A. Absolute exemptions. Use 2021 market value: ......................................................... $ _____________
B. Partial exemptions. 2022 exemption amount or 2022 percentage exemption
times 2021 value:...................................................................................... + $ _____________
C. Value loss. Add A and B. 6 $ _____________
11.
A. 2021 market value:................................................................................... $ _____________
B.2022 productivity or special appraised value:........................................................ - $ _____________
C. Value loss. Subtract B from A. 7 $ _____________
12.Total adjustments for lost value. Add Lines 9, 10C and 11C.$ _____________
13.2021 captured value of property in a TIF. Enter the total value of 2021 captured appraised value of property taxable by a taxing unit in a tax
increment financing zone for which 2021 taxes were deposited into the tax increment fund. 8 If the taxing unit has no captured appraised
value in line 18D, enter 0.$ _____________
14.2021 total value. Subtract Line 12 and Line 13 from Line 8.$ _____________
15.Adjusted 2021 total levy. Multiply Line 4 by Line 14 and divide by $100.$ _____________
16.Taxes refunded for years preceding tax year 2021. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year
2021. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors.
Do not include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. 9 $ _____________
17.Adjusted 2021 levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 $ _____________
18.
A. Certified values:...................................................................................... $ _____________
B.Counties: Include railroad rolling stock values certified by the Comptroller’s office: ....................... + $ _____________
C. Pollution control and energy storage system exemption: Deduct the value of property exempted
for the current tax year for the first time as pollution control or energy storage system property:........... - $ _____________
D. Tax increment financing: Deduct the 2022 captured appraised value of property taxable by a taxing
unit in a tax increment financing zone for which the 2022 taxes will be deposited into the tax increment
fund. Do not include any new property value that will be included in Line 23 below. 12 .................... - $ _____________
E. Total 2022 value. Add A and B, then subtract C and D.$ _____________
2021 taxable value lost because property first qualified for an exemption in 2022. If the taxing unit increased an original exemption, use
the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goods-
in-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in 2022 does not create a
new exemption or reduce taxable value.
2021 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/
scenic appraisal or public access airport special appraisal in 2022. Use only properties that qualified in 2022 for the first time; do not use
properties that qualified in 2021.
Total 2022 taxable value on the 2022 certified appraisal roll today. This value includes only certified values or certified estimate of
values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners
age 65 or older or disabled. 11
5 Tex. Tax Code § 26.012(15)
6 Tex. Tax Code § 26.012(15)
7 Tex. Tax Code § 26.012(15)
8 Tex. Tax Code § 26.03(c)
9 Tex. Tax Code § 26.012(13)
10 Tex. Tax Code § 26.012(13)
11 Tex. Tax Code § 26.012, 26.04(c-2)
12 Tex. Tax Code § 26.03(c)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
898,898,382
0
812,068
1,167,000
1,979,068
0
0
0
1,979,068
0
896,919,314
5,683,876
4,361
5,688,237
949,561,959
0
0
949,561,959
30
Item 6.
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
20.2022 tax ceilings. Counties, cities and junior colleges enter 2022 total taxable value of homesteads with tax ceilings. These include the home-
steads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021 or
a prior year for homeowners age 65 or older or disabled, use this step.16 $ _____________
21.2022 total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17 $ _____________
22.Total 2022 taxable value of properties in territory annexed after Jan. 1, 2021. Include both real and personal property. Enter the 2022
value of property in territory annexed. 18 $ _____________
23. Total 2022 taxable value of new improvements and new personal property located in new improvements. New means the item was
not on the appraisal roll in 2021. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to
exist-ing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have
been brought into the taxing unit after Jan. 1, 2021 and be located in a new improvement. New improvements do include property on which
a tax abatement agreement has expired for 2022. 19 $ _____________
24.Total adjustments to the 2022 taxable value. Add Lines 22 and 23.$ _____________
25.Adjusted 2022 taxable value. Subtract Line 24 from Line 21.$ _____________
26.2022 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100. 20 $ __________/$100
27.COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2022 county NNR tax rate. 21 $ __________/$100
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
19.
A.2022 taxable value of properties under protest. The chief appraiser certifies a list of properties still
under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any,
or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest
of these values. Enter the total value under protest. 14.................................................... $ _____________
B. 2022 value of properties not under protest or included on certified appraisal roll. The chief
appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but
are not included in the appraisal roll certification. These properties also are not on the list of properties
that are still under protest. On this list of properties, the chief appraiser includes the market value,
appraised value and exemptions for the preceding year and a reasonable estimate of the market value,
appraised value and exemptions for the current year. Use the lower market, appraised or taxable value
(as appropriate). Enter the total value of property not on the certified roll. 15 .............................. + $ _____________
C. Total value under protest or not certified. Add A and B.$ _____________
Total value of properties under protest or not included on certified appraisal roll. 13
Line Voter-Approval Tax Rate Worksheet Amount/Rate
28.2021 M&O tax rate. Enter the 2021 M&O tax rate.$ __________/$100
29.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue
Tax Rate Worksheet.$ _____________
SECTION 2: Voter-Approval Tax Rate
The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split
into two separate rates:
1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year
plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations.
2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit’s debt payments in the coming year. This rate accounts for principal and interest on bonds
and other debt secured by property tax revenue.
The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate
exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate.
13 Tex. Tax Code § 26.01(c) and (d)
14 Tex. Tax Code § 26.01(c)
15 Tex. Tax Code § 26.01(d)
16 Tex. Tax Code § 26.012(6)(B)
17 Tex. Tax Code § 26.012(6)
18 Tex. Tax Code § 26.012(17)
19 Tex. Tax Code § 26.012(17)
20 Tex. Tax Code § 26.04(c)
21 Tex. Tax Code § 26.04(d)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3
131,582,870
0
131,582,870
0
1,081,144,829
0
32,633,369
32,633,369
1,048,511,460
0.542505
0.616576
898,898,382
31
Item 6.
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
30. Total 2021 M&O levy. Multiply Line 28 by Line 29 and divide by $100 $ _____________
31.
A.M&O taxes refunded for years preceding tax year 2021. Enter the amount of M&O taxes
refunded in the preceding year for taxes before that year. Types of refunds include court decisions,
Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. .............. + $ _____________
B. 2021 taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment
zone as agreed by the taxing unit. If the taxing unit has no 2022 captured appraised value in
Line 18D, enter 0....................................................................................... – $ _____________
C.2021 transferred function. If discontinuing all of a department, function or activity and
transferring it to another taxing unit by written contract, enter the amount spent by the taxing
unit discontinuing the function in the 12 months preceding the month of this calculation. If the
taxing unit did not operate this function for this 12-month period, use the amount spent in the last
full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function
will subtract this amount in D below. The taxing unit receiving the function will add this amount in
D below. Other taxing units enter 0. .................................................................... +/- $ _____________
D. 2021 M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if
discontinuing function and add if receiving function..................................................... $ _____________
E.Add Line 30 to 31D.$ _____________
32. Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________
33. 2022 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.$ __________/$100
34.
A.2022 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months
providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they
have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________
B.2021 state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to
the previous 12 months providing for the maintenance and operation cost of keeping inmates in
county-paid facilities after they have been sentenced. Do not include any state reimbursement received
by the county for the same purpose. Enter zero if this is the first time the mandate applies................. – $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
35.
A.2022 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the
maintenance and operation cost of providing indigent health care for the period beginning on
July 1, 2021 and ending on June 30, 2022, less any state assistance received for the same purpose. ... ..... $ _____________
B. 2021 indigent health care expenditures. Enter the amount paid by a taxing unit providing for
the maintenance and operation cost of providing indigent health care for the period
beginning on July 1, 2020 and ending on June 30, 2021, less any state assistance received
for the same purpose................................................................................... – $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
Adjusted 2021 levy for calculating NNR M&O rate.
Rate adjustment for state criminal justice mandate. 23
Rate adjustment for indigent health care expenditures. 24
22 [Reserved for expansion]
23 Tex. Tax Code § 26.044
24 Tex. Tax Code § 26.0441
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
5,542,391
3,832
0
0
3,832
5,546,223
1,048,511,460
0.528961
0
0
0
0
0
0
0
0
32
Item 6.
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
36.Rate adjustment for county indigent defense compensation. 25
A.2022 indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender's office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2021 and ending on
June 30, 2022, less any state grants received by the county for the same purpose . . . . . . . . . . . . . . . . . .
B. 2021 indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender's office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2020 and ending onJune 30, 2021, less any state grants received by the county for the same purpose. . . . . . . . . . . . . .
C. Subtract B from A and divide by Line 32 and multiply by $100............................................
D.Multiply B by 0.05 and divide by Line 32 and multiply by $100............................................
$ _____________
$ _____________
$ __________/$100
$ __________/$100
E.Enter the lesser of C and D. If not applicable, enter 0.$ __________/$100
37.Rate adjustment for county hospital expenditures. 26
A.2022 eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2021 and
ending on June 30, 2022. .............................................................................. $ _____________
B. 2021 eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2020 and
ending on June 30, 2021. .............................................................................. $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Multiply B by 0.08 and divide by Line 32 and multiply by $100............................................ $ __________/$100
E.Enter the lesser of C and D, if applicable. If not applicable, enter 0.$ __________/$100
40.
A.Enter the amount of additional sales tax collected and spent on M&O expenses in 2021, if any.
Counties must exclude any amount that was spent for economic development grants from the amount
of sales tax spent ...................................................................................... $ _____________
B.Divide Line 40A by Line 32 and multiply by $100 ........................................................ $ __________/$100
C. Add Line 40B to Line 39.$ __________/$100
39.Adjusted 2022 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$ __________/$100
38.
A.Amount appropriated for public safety in 2021. Enter the amount of money appropriated for public
safety in the budget adopted by the municipality for the preceding fiscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _____________
B. Expenditures for public safety in 2021. Enter the amount of money spent by the municipality for public
safety during the preceding fiscal year .................................................................. $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100 ........................................... $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
41.2022 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.$ __________/$100
Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality
for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a
population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code 26.0444 for more information.
Adjustment for 2021 sales tax specifically to reduce property values. Cities, counties and hospital districts that collected and spent addi-
tional sales tax on M&O expenses in 2021 should complete this line. These entities will deduct the sales tax gain rate for 2022 in Section 3.
Other taxing units, enter zero.
Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 40C by 1.08.
- or -
Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035.
25 Tex. Tax Code § 26.0442
26 Tex. Tax Code § 26.0443
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.528961
0
0
0.528961
0.547474
33
Item 6.
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
D41. Disaster Line 41 (D41): 2022 voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located in an
area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing
unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a special taxing
unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of
If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08. 27 If the taxing unit does not qualify, do not complete
Disaster Line 41 (Line D41).$ __________/$100
42.
A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts
meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district
budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or
other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here. 28
Enter debt amount .................................................................................... $ _____________
B.Subtract unencumbered fund amount used to reduce total debt. ...................................... – $ _____________
C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... – $ _____________
D.Subtract amount paid from other resources ............................................................ – $ _____________
E.Adjusted debt. Subtract B, C and D from A.$ _____________
43. Certified 2021 excess debt collections. Enter the amount certified by the collector. 29 $ _____________
44. Adjusted 2022 debt. Subtract Line 43 from Line 42E.$ _____________
45.
A. Enter the 2022 anticipated collection rate certified by the collector. 30 .................................... ____________%
B.Enter the 2021 actual collection rate. ................................................................... ____________%
C. Enter the 2020 actual collection rate. ................................................................... ____________%
D.Enter the 2019 actual collection rate. ................................................................... ____________%
E.If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest
collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the
prior three years, enter the rate from A. Note that the rate can be greater than 100%. 31 ____________%
46. 2022 debt adjusted for collections. Divide Line 44 by Line 45E.$ _____________
47. 2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
48. 2022 debt rate. Divide Line 46 by Line 47 and multiply by $100.$ __________/$100
49. 2022 voter-approval tax rate. Add Lines 41 and 48.$ __________/$100
D49. Disaster Line 49 (D49): 2022 voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing
unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41.
Add Line D41 and 48.$ __________/$100
1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of
the tax year in which the disaster occurred, or
2) the third tax year after the tax year in which the disaster occurred
Total 2022 debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be
paid on debts that:
(1) are paid by property taxes,
(2) are secured by property taxes,
(3) are scheduled for payment over a period longer than one year, and
(4) are not classified in the taxing unit’s budget as M&O expenses.
2022 anticipated collection rate.
27 Tex. Tax Code § 26.042(a)
28 Tex. Tax Code § 26.012(7)
29 Tex. Tax Code § 26.012(10) and 26.04(b)
30 Tex. Tax Code § 26.04(b)
31 Tex. Tax Code §§ 26.04(h), (h-1) and (h-2)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6
0
388,089
10,000
0
212,500
165,589
11,104
154,485
100.00
100.27
97.90
99.86
100.00
154,485
1,081,144,829
0.014289
0.561763
34
Item 6.
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2022 county voter-approval
tax rate.$ __________/$100
Line Additional Sales and Use Tax Worksheet Amount/Rate
51. Taxable Sales. For taxing units that adopted the sales tax in November 2021 or May 2022, enter the Comptroller’s estimate of taxable sales for
the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November 2021, enter 0.$ _____________
52.Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti-
mated sales tax revenue. 33
$ _____________
53.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
54.Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$ __________/$100
55.2022 NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate Worksheet.$ __________/$100
56.2022 NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2021 or in May 2022. Subtract Line 54 from Line 55. Skip to Line 57 if
you adopted the additional sales tax before November 2021.$ __________/$100
57.2022 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable,
of the Voter-Approval Tax Rate Worksheet.$ __________/$100
58.2022 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.$ __________/$100
Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate
59.Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter
from TCEQ. 37 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 38 $ _____________
60.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
61.Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.$ __________/$100
62.2022 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax).$ __________/$100
SECTION 3: NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes
Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales
tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue.
This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the
additional sales tax.
Taxing units that adopted the sales tax in November 2021 or in May 2022. Multiply the amount on Line 51 by the sales tax rate
(.01, .005 or .0025, as applicable) and multiply the result by .95. 34
- or -
Taxing units that adopted the sales tax before November 2021. Enter the sales tax revenue for the previous four quarters. Do not
multiply by .95.
SECTION 4: Voter-Approval Tax Rate Adjustment for Pollution Control
A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building,
installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The
taxing unit’s expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide
the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control.
This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution.
32 Tex. Tax Code § 26.041(d)
33 Tex. Tax Code § 26.041(i)
34 Tex. Tax Code § 26.041(d)
35 Tex. Tax Code § 26.04(c)
36 Tex. Tax Code § 26.04(c)
37 Tex. Tax Code § 26.045(d)
38 Tex. Tax Code § 26.045(i)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7
0.561763
0.561763
0
1,081,144,829
0
0.561763
0
0
0
1,081,144,829
0
0.542505
0.542505
35
Item 6.
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate
Line Unused Increment Rate Worksheet Amount/Rate
63. 2021 unused increment rate. Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter-approval tax rate. If
the number is less than zero, enter zero.$ __________/$100
64.2020 unused increment rate. Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter-approval tax rate. If
the number is less than zero, enter zero. $ __________/$100
65.2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If
the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$ __________/$100
66.2022 unused increment rate. Add Lines 63, 64 and 65.$ __________/$100
67.2022 voter-approval tax rate, adjusted for unused increment rate. Add Line 66 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control).$ __________/$100
Line De Minimis Rate Worksheet Amount/Rate
68. Adjusted 2022 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet $ __________/$100
69.2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
70.Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply by $100.$ __________/$100
71.2022 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet.$ __________/$100
72.De minimis rate. Add Lines 68, 70 and 71.$ __________/$100
The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused increment rate for the prior three years. 39 In
a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero.
The difference between the adopted tax rate and voter-approval tax rate is considered zero in the following scenarios:
• a tax year before 2020; 40
• a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 41 or
• after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government
Code Section 120.002(a) without the required voter approval. 42
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 43
SECTION 6: De Minimis Rate
The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 44
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 45
SECTION 7: Voter-Approval Tax Rate Adjustment for Emergency Revenue Rate
In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter-approval tax rate in the manner
provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.46
Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax
Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the current tax year. 47
This section will apply to a taxing unit other than a special taxing unit that:
• directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and
• the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the
assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster
occurred or the disaster occurred four years ago.
39 Tex. Tax Code § 26.013(a)
40 Tex. Tax Code § 26.013(c)
41 Tex. Tax Code §§ 26.0501(a) and (c)
42 Tex. Local Gov’t Code § 120.007(d), effective Jan. 1, 2022
43 Tex. Tax Code § 26.063(a)(1)
44 Tex. Tax Code § 26.012(8-a)
45 Tex. Tax Code § 26.063(a)(1)
46 Tex. Tax Code §26.042(b)
47 Tex. Tax Code §26.042(f)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8
0
0
0
0
0.561763
0.528961
1,081,144,829
0.046247
0.014289
0.589497
36
Item 6.
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate without holding an election in the prior year.
Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within
the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2).
Line Emergency Revenue Rate Worksheet Amount/Rate
73.2021 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.$ __________/$100
75.Increase in 2021 tax rate due to disaster. Subtract Line 74 from Line 73.$ __________/$100
76.Adjusted 2021 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.$ _____________
77.Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.$ _____________
78.Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________
79.Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49 $ __________/$100
80.2022 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49,
Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67
(taxing units with the unused increment rate).$ __________/$100
74.
$ __________/$100
Adjusted 2021 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line.
If a disaster occurred in 2021 and the taxing unit calculated its 2021 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41
(D41) of the 2021 worksheet due to a disaster, enter the 2021 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49.
- or -
If a disaster occurred prior to 2021 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on
Disaster Line 41 (D41) in 2021, complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to
recalculate the voter-approval tax rate the taxing unit would have calculated in 2021 if it had generated revenue based on an adopted tax rate
using a multiplier of 1.035 in the year(s) following the disaster. 48 Enter the final adjusted 2021 voter-approval tax rate from the worksheet.
- or -
If the taxing unit adopted a tax rate above the 2021 voter-approval tax rate without calculating a disaster tax rate or holding an election due
to a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet.
SECTION 8: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-new-revenue tax rate. ................................................................................................................$ __________/$100
As applicable, enter the 2022 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales
tax). Indicate the line number used: ______
Vot over-appr al tax rate ...................................................................................................................$ __________/$100
As applicable, enter the 2022 voter-approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales
tax), Line 62 (adjusted for pollution control), Line 67 (adjusted for unused increment), or Line 80 (adjusted for emergency revenue).
Indicate the line number used: ______
De minimis rate...........................................................................................................................$ __________/$100
If applicable, enter the 2022 de minimis rate from Line 72.
SECTION 9: Taxing Unit Representative Name and Signature
Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or
employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit’s certified appraisal roll or certified
estimate of taxable value, in accordance with requirements in Tax Code. 50
____________________________________________________________
Printed Name of Taxing Unit Representative
____________________________________________________________ ________________________________________
Taxing Unit Representative Date
48 Tex. Tax Code §26.042(c)
49 Tex. Tax Code §26.042(b)
50 Tex. Tax Code §§ 26.04(c-2) and (d-2)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9
0.542505
0.561763
0.589497
0.633711
896,919,314
0
0.633711
5,683,876
1,048,511,460
0
0.561763
26
50
37
Item 6.
Notice about 2022 Tax Rates
Property tax rates in CITY OF SANGER.
This notice concerns the 2022 property tax rates for CITY OF SANGER. This notice provides
information about two tax rates used in adopting the current tax year's tax rate. The no-new-revenue
tax rate would Impose the same amount of taxes as last year if you compare properties taxed in both
years. In most cases, the voter-approval tax rate is the highest tax rate a taxing unit can adopt without
holding an election. In each case, these rates are calculated by dividing the total amount of taxes by
the current taxable value with adjustments as required by state law. The rates are given per $100 of
property value.
This year's no-new-revenue tax rate $0.542505/$100
This year's voter-approval tax rate $0.561763/$100
To see the full calculations, please visit 1505 E. McKinney Street
Denton, TX 76209 for a copy of the Tax Rate Calculation Worksheet.
Unencumbered Fund Balances
The following estimated balances will be left in the taxing unit's accounts at the end of the fiscal
year. These balances are not encumbered by corresponding debt obligation.
Type of Fund Balance
GENERAL FUND 9,882,383
DEBT SERVICE FUND 459,998
Current Year Debt Service
The following amounts are for long-term debts that are secured by property taxes. These amounts
will be paid from upcoming property tax revenues (or additional sales tax revenues, if applicable).
Description of Debt
Principal or Contract
Payment to be Paid
from Property Taxes
Interest to be
Paid from
Property Taxes
Other Amounts
to be Paid Total Payment
2007 CERTIFICATES OF
OBLIGATION 37,400 8,826 0 46,226
2013 CERTIFICATES OF
OBLIGATION 24,000 720 0 24,720
2019 GO REFUNDING
BONDS 220,000 32,100 0 252,100
2021 GO REFUNDING
BONDS 6,600 5,158 0 11,758
GOVERNMENT CAPITAL
STREET EQUIPMENT 48,252 3,283 0 51,535
BOND
ADMINISTRATION FEES 0 0 1,750 1,750
0
0
Total required for 2022 debt service $388,089
- Amount (if any) paid from funds listed in
unencumbered funds $10,000
- Amount (if any) paid from other resources $212,500
- Excess collections last year $11,104
= Total to be paid from taxes in 2022 $154,485
+ Amount added in anticipation that the unit will
collect only 100.00% of its taxes in 2022 $0
= Total debt levy $154,485
This notice contains a summary of actual no-new-revenue and voter-approval calculations as
certified by Michelle French, Denton County Tax Assessor/Collector on 07/29/2022 .
Visit Texas.gov/PropertyTaxes to find a link to your local property tax database on which you can
easily access information regarding your property taxes, including information about proposed tax
rates and scheduled public hearings of each entity that taxes your property.
The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to
38
Item 6.
limit the rate of growth of property taxes in the state.
39
Item 6.
NOTICE OF PUBLIC HEARING
ON TAX INCREASE
A tax rate of $0.589497 per $100 valuation has been proposed by the governing body of CITY OF
SANGER.
PROPOSED TAX RATE $0.589497 per $100
NO-NEW-REVENUE TAX RATE $0.542505 per $100
VOTER-APPROVAL TAX RATE $0.561763 per $100
DE MINIMIS RATE $0.589497 per $100
The no-new-revenue tax rate is the tax rate for the 2022 tax year that will raise the same amount of property
tax revenue for CITY OF SANGER from the same properties in both the 2021 tax year and the 2022 tax
year.
The voter-approval rate is the highest tax rate that CITY OF SANGER may adopt without holding an
election to seek voter approval of the rate, unless the de minimis rate for CITY OF SANGER exceeds the
voter-approval rate for CITY OF SANGER.
The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate for
CITY OF SANGER, the rate that will raise $500,000, and the current debt rate for CITY OF SANGER.
The proposed tax rate is greater than the no-new-revenue tax rate. This means that CITY OF SANGER is
proposing to increase property taxes for the 2022 tax year.
A PUBLIC HEARING ON THE PROPOSED TAX RATE WILL BE HELD ON September 19, 2022 AT
7:00PM AT Historic Church Building 403 N 7th Street Sanger, TX 76266.
The proposed tax rate is greater than the voter-approval tax rate but not greater than the de minimis rate.
However, the proposed tax rate exceeds the rate that allows voters to petition for an election under Section
26.075, Tax Code. If CITY OF SANGER adopts the proposed tax rate, the qualified voters of the CITY OF
SANGER may petition the CITY OF SANGER to require an election to be held to determine whether to
reduce the proposed tax rate. If a majority of the voters reject the proposed tax rate, the tax rate of the CITY
OF SANGER will be the voter-approval tax rate of the CITY OF SANGER.
YOUR TAXES OWED UNDER ANY OF THE RATES MENTIONED ABOVE CAN BE CALCULATED
AS FOLLOWS:
Property tax amount= (tax rate) x (taxable value of your property)/100
FOR the proposal:
AGAINST the proposal:
PRESENT and not voting:
ABSENT:
Visit Texas.gov/PropertyTaxes to find a link to your local property tax database on which you can easily
access information regarding your property taxes, including information about proposed tax rates and
scheduled public hearings of each entity that taxes your property.
40
Item 6.
The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit
the rate of growth of property taxes in the state.
The following table compares the taxes imposed on the average residence homestead by CITY OF SANGER
last year to the taxes proposed to be imposed on the average residence homestead by CITY OF SANGER
this year.
2021 2022 Change
Total tax rate (per
$100 of value)
$0.633711 $0.589497 decrease of -0.044214, or
-6.98%
Average homestead
taxable value
$204,338 $229,412 increase of 25,074, or
12.27%
Tax on average
homestead
$1,294.91 $1,352.38 increase of 57.47, or
4.44%
Total tax levy on all
properties
$5,700,778 $6,373,316 increase of 672,538, or
11.80%
For assistance with tax calculations, please contact the tax assessor for CITY OF SANGER at 940-349-3500
or property.tax@dentoncounty.gov, or visit tax.dentoncounty.gov for more information.
41
Item 6.
CITY COUNCIL COMMUNICATION
DATE: September 19, 2022
FROM: Clayton Gray, Finance Director
AGENDA ITEM: Conduct a public hearing for the City of Sanger’s Annual Budget for the fiscal
year 2022-2023.
SUMMARY:
Budget workshops open to the public were held during City Council meetings on July 5, 2022, and
July 18, 2022.
The 2022-2023 proposed budget was filed with the City Secretary and was made available on the
City’s website on July 29, 2022.
The proposed budget is available for public inspection at the City Secretary’s office and on the
City’s website.
State law and the City Charter require that a public hearing be conducted to allow citizens the
opportunity to provide input on the proposed budget before its adoption.
Notices of public hearings were published in the Denton Record-Chronicle and posted on the City’s
website.
The first public hearing was held on September 6, 2022.
FISCAL INFORMATION:
N/A
RECOMMENDED MOTION OR ACTION:
N/A
ATTACHMENTS:
Notice of Public Hearing on Budget
42
Item 7.
940.458.7930 | 502 Elm Street | Sanger, TX 76266 | www.sangertexas.org facebook.com/SangerTexas @CityofSanger
NOTICE OF PUBLIC HEARING
NOTICE is hereby given that the Sanger City Council will conduct a Public Hearing on
Monday, September 19, 2022 at 7:00 p.m in the Historic Church Building, 403 N 7th Street,
Sanger, Texas.
The purpose of the Public Hearing is to hear citizens’ opinions in favor of or in opposition to the
City of Sanger's proposed 2022-2023 fiscal year budget.
This budget will raise more total property taxes than last year's budget by $689,440 (12.13%),
and of that amount, $192,373 is tax revenue to be raised from new property added to the tax roll
this year.
43
Item 7.
CITY COUNCIL COMMUNICATION
DATE: September 19, 2022
FROM: Clayton Gray, Finance Director
AGENDA ITEM: Consideration and possible action on Ordinance 09-22-22, Approving the
Property Tax Roll.
SUMMARY:
Tax Code Sec. 26.01 (a-1) states "If by July the appraisal review board for an appraisal district has
not approved the appraisal records for the district as required under Section 41.12, the chief
appraiser shall not later than July 25 prepare and certify to the assessor for each taxing unit
participating in the district an estimate of the taxable value of property in that taxing unit.
The Denton County Appraisal District provided the Certified Estimates on Monday, July 25, 2022.
FISCAL INFORMATION:
N/A
RECOMMENDED MOTION OR ACTION:
Staff recommends approval of Ordinance 09-22-22.
ATTACHMENTS:
Ordinance 09-22-22 Approving the Property Tax Roll
2022 Certified Estimates for Sanger
44
Item 8.
Ordinance 09-22-22 Approving Property Tax Roll Page 1 of 2
CITY OF SANGER, TEXAS
ORDINANCE No. 09-22-22
AN ORDINANCE OF THE CITY OF SANGER, DENTON COUNTY, TEXAS,
APPROVING THE 2022 TAX ROLL FOR THE CITY OF SANGER, TEXAS; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City of Sanger (the “City”) is a home rule municipality regulated by state
law and Charter; and
WHEREAS, the Denton Central Appraisal District certifies the tax roll for each entity in
Denton County on an annual basis; and
WHEREAS, the Denton Central Appraisal District has provided a Certified Tax Roll for
the Tax year 2022 to be used in the development of the Fiscal Year 2022-2023 Budget for the
purpose of providing municipal services to the citizens of Sanger; and
WHEREAS, the City Council of the City of Sanger desires to formally adopt the Certified
Tax Roll pursuant to Section 26.09(e) of the Texas Property Tax Code; and
WHEREAS, the City Council finds that passage of this Ordinance is in the best interest of
the citizens of Sanger.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
SANGER, TEXAS:
SECTION 1. The City Council hereby accepts and approves the tax roll presented by
Denton Central Appraisal District.
SECTION 2. That all matters stated in the preamble are found to be true and correct and
are incorporated herein as if copied in their entirety.
SECTION 3. It is hereby declared to be the intention of the City Council that the sections,
paragraphs, sentences, clauses, phrases and words of this Ordinance are severable and, if any
word, phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared
unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such
unconstitutionality shall not affect any of the remaining portions of this Ordinance, since the same
would have been enacted by the City Council without the incorporation in this Ordinance of any
such unconstitutional word, phrase, clause, sentence, paragraph, or section.
SECTION 4. This ordinance will take effect immediately from and after its passage and
the publication of the caption, as the law and Charter in such cases provide.
45
Item 8.
Ordinance 09-22-22 Approving Property Tax Roll Page 2 of 2
PASSED AND APPROVED by the City Council of the City of Sanger, Texas on this 19th day
of September 2022.
APPROVED:
________________________________
ATTEST: Thomas E. Muir, Mayor
APPROVED TO FORM:
________________________________
Kelly Edwards, City Secretary
________________________________
Hugh Coleman, City Attorney
46
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Not Under ARB Review TotalsProperty Count: 4,189 9:59:46AM7/21/2022
Land Value
Homesite:166,831,785
Non Homesite:128,937,761
Ag Market:56,032,601
Timber Market:351,802,147Total Land (+)0
Improvement Value
Homesite:537,177,752
Non Homesite:140,756,630 Total Improvements (+)677,934,382
Non Real ValueCount
Personal Property:395 77,473,988
Mineral Property:0 0
Autos:0 0
Total Non Real (+)77,473,988
Market Value =1,107,210,517
ExemptAgNon Exempt
56,028,982 3,619
Total Productivity Market:
Ag Use:296,752 19 55,732,230
(-)Productivity Loss
Timber Use:0 0
=Appraised Value 1,051,478,287
Productivity Loss:3,60055,732,230
43,037,542(-)Homestead Cap
=Assessed Value 1,008,440,745
(-)Total Exemptions Amount
(Breakdow n on Next Page)
58,878,786
=Net Taxable 949,561,959
APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100)
6,017,478.59 = 949,561,959 * (0.633711 / 100)
1,107,210,517Certified Estimate of Market Value:
949,561,959Certified Estimate of Taxable Value:
Tax Increment Finance Value:0
Tax Increment Finance Levy:0.00
Page 196 of 2798C16/652971
47
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Exemption Breakdown
StateLocalExemption Count Total
7/21/2022 10:02:52AMProperty Count: 4,189 Not Under ARB Review Totals
DP 21 368,676 0 368,676
DPS 1 0 0 0
DV1 13 0 114,000 114,000
DV2 7 0 70,500 70,500
DV3 22 0 198,000 198,000
DV3S 1 0 10,000 10,000
DV4 35 0 260,280 260,280
DV4S 5 0 24,000 24,000
DVHS 17 0 4,062,916 4,062,916
DVHSS 4 0 921,168 921,168
EX 1 0 8,240 8,240
EX-XG 1 0 112,687 112,687
EX-XL 6 0 2,626,770 2,626,770
EX-XV 255 0 34,242,454 34,242,454
EX-XV (Prorated)3 0 61,847 61,847
EX366 66 0 34,745 34,745
FR 1 0 0 0
OV65 512 14,772,503 0 14,772,503
OV65S 35 990,000 0 990,000
Totals 16,131,179 42,747,607 58,878,786
Page 197 of 2798C16/652971
48
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Under ARB Review TotalsProperty Count: 292 9:59:46AM7/21/2022
Land Value
Homesite:12,610,343
Non Homesite:8,095,603
Ag Market:27,352,598
Timber Market:48,058,544Total Land (+)0
Improvement Value
Homesite:43,338,266
Non Homesite:11,902,309 Total Improvements (+)55,240,575
Non Real ValueCount
Personal Property:5 123,297,575
Mineral Property:0 0
Autos:0 0
Total Non Real (+)123,297,575
Market Value =226,596,694
ExemptAgNon Exempt
27,352,598 0
Total Productivity Market:
Ag Use:132,591 0 27,220,007
(-)Productivity Loss
Timber Use:0 0
=Appraised Value 199,376,687
Productivity Loss:027,220,007
3,213,017(-)Homestead Cap
=Assessed Value 196,163,670
(-)Total Exemptions Amount
(Breakdow n on Next Page)
14,405,412
=Net Taxable 181,758,258
APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100)
1,151,822.07 = 181,758,258 * (0.633711 / 100)
152,366,121Certified Estimate of Market Value:
131,582,870Certified Estimate of Taxable Value:
Tax Increment Finance Value:0
Tax Increment Finance Levy:0.00
Page 198 of 2798C16/652971
49
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Exemption Breakdown
StateLocalExemption Count Total
7/21/2022 10:02:52AMProperty Count: 292 Under ARB Review Totals
DP 2 40,000 0 40,000
DV4 2 0 12,000 12,000
DVHS 1 0 341,216 341,216
EX366 1 0 625 625
FR 2 13,682,631 0 13,682,631
OV65 11 328,940 0 328,940
Totals 14,051,571 353,841 14,405,412
Page 199 of 2798C16/652971
50
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Grand TotalsProperty Count: 4,481 9:59:46AM7/21/2022
Land Value
Homesite:179,442,128
Non Homesite:137,033,364
Ag Market:83,385,199
Timber Market:399,860,691Total Land (+)0
Improvement Value
Homesite:580,516,018
Non Homesite:152,658,939 Total Improvements (+)733,174,957
Non Real ValueCount
Personal Property:400 200,771,563
Mineral Property:0 0
Autos:0 0
Total Non Real (+)200,771,563
Market Value =1,333,807,211
ExemptAgNon Exempt
83,381,580 3,619
Total Productivity Market:
Ag Use:429,343 19 82,952,237
(-)Productivity Loss
Timber Use:0 0
=Appraised Value 1,250,854,974
Productivity Loss:3,60082,952,237
46,250,559(-)Homestead Cap
=Assessed Value 1,204,604,415
(-)Total Exemptions Amount
(Breakdow n on Next Page)
73,284,198
=Net Taxable 1,131,320,217
APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100)
7,169,300.66 = 1,131,320,217 * (0.633711 / 100)
1,259,576,638Certified Estimate of Market Value:
1,081,144,829Certified Estimate of Taxable Value:
Tax Increment Finance Value:0
Tax Increment Finance Levy:0.00
Page 200 of 2798C16/652971
51
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Exemption Breakdown
StateLocalExemption Count Total
7/21/2022 10:02:52AMProperty Count: 4,481 Grand Totals
DP 23 408,676 0 408,676
DPS 1 0 0 0
DV1 13 0 114,000 114,000
DV2 7 0 70,500 70,500
DV3 22 0 198,000 198,000
DV3S 1 0 10,000 10,000
DV4 37 0 272,280 272,280
DV4S 5 0 24,000 24,000
DVHS 18 0 4,404,132 4,404,132
DVHSS 4 0 921,168 921,168
EX 1 0 8,240 8,240
EX-XG 1 0 112,687 112,687
EX-XL 6 0 2,626,770 2,626,770
EX-XV 255 0 34,242,454 34,242,454
EX-XV (Prorated)3 0 61,847 61,847
EX366 67 0 35,370 35,370
FR 3 13,682,631 0 13,682,631
OV65 523 15,101,443 0 15,101,443
OV65S 35 990,000 0 990,000
Totals 30,182,750 43,101,448 73,284,198
Page 201 of 2798C16/652971
52
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Not Under ARB Review TotalsProperty Count: 4,189 7/21/2022 10:02:52AM
State Category Breakdown
State Code Description Count Market ValueAcresNew Value Taxable Value
A SINGLE FAMILY RESIDENCE 2,832 $27,366,092 $689,320,800 $625,250,365700.9939
B MULTIFAMILY RESIDENCE 67 $39,970 $49,640,922 $49,527,98928.9410
C1 VACANT LOTS AND LAND TRACTS 171 $0 $13,414,367 $13,402,36796.3278
D1 QUALIFIED AG LAND 80 $0 $56,028,982 $296,6132,754.4104
D2 NON-QUALIFIED LAND 15 $0 $626,519 $626,519
E FARM OR RANCH IMPROVEMENT 55 $0 $31,066,806 $30,556,383662.6349
F1 COMMERCIAL REAL PROPERTY 159 $350,319 $148,360,439 $148,360,439562.1780
F2 INDUSTRIAL REAL PROPERTY 1 $0 $525,000 $525,0004.4880
J1 W ATER SYSTEMS 1 $0 $105,880 $105,880
J2 GAS DISTRIBUTION SYSTEM 1 $0 $4,169,810 $4,169,810
J3 ELECTRIC COMPANY (INCLUDING C 4 $0 $2,660,591 $2,660,5910.5450
J4 TELEPHONE COMPANY (INCLUDI 12 $0 $2,610,962 $2,610,9620.2007
J5 RAILROAD 3 $0 $1,159,601 $1,159,6019.4265
J7 CABLE TELEVISION COMPANY 5 $0 $2,693,040 $2,693,040
L1 COMMERCIAL PERSONAL PROPE 288 $0 $55,628,148 $55,619,868
L2 INDUSTRIAL PERSONAL PROPERT 5 $0 $1,303,734 $1,303,734
M1 TANGIBLE OTHER PERSONAL, MOB 193 $181,523 $2,691,101 $2,575,726
O RESIDENTIAL INVENTORY 13 $311,299 $974,847 $974,8472.6950
S SPECIAL INVENTORY TAX 11 $0 $7,142,225 $7,142,225
X TOTALLY EXEMPT PROPERTY 332 $0 $37,086,743 $0515.4086
Totals 5,338.2498 $28,249,203 $1,107,210,517 $949,561,959
Page 202 of 2798C16/652971
53
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Under ARB Review TotalsProperty Count: 292 7/21/2022 10:02:52AM
State Category Breakdown
State Code Description Count Market ValueAcresNew Value Taxable Value
A SINGLE FAMILY RESIDENCE 211 $3,019,046 $51,975,929 $48,174,70956.9992
B MULTIFAMILY RESIDENCE 10 $230,290 $4,064,574 $4,064,5741.7435
C1 VACANT LOTS AND LAND TRACTS 31 $0 $2,310,887 $2,310,88733.0937
D1 QUALIFIED AG LAND 15 $0 $27,352,598 $132,5931,047.1599
D2 NON-QUALIFIED LAND 4 $0 $147,487 $147,487
E FARM OR RANCH IMPROVEMENT 9 $0 $629,145 $495,1909.4962
F1 COMMERCIAL REAL PROPERTY 20 $1,134,830 $16,817,866 $16,817,86631.3620
L1 COMMERCIAL PERSONAL PROPE 4 $0 $123,296,950 $109,614,319
M1 TANGIBLE OTHER PERSONAL, MOB 2 $0 $633 $633
X TOTALLY EXEMPT PROPERTY 1 $0 $625 $0
Totals 1,179.8545 $4,384,166 $226,596,694 $181,758,258
Page 203 of 2798C16/652971
54
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Grand TotalsProperty Count: 4,481 7/21/2022 10:02:52AM
State Category Breakdown
State Code Description Count Market ValueAcresNew Value Taxable Value
A SINGLE FAMILY RESIDENCE 3,043 $30,385,138 $741,296,729 $673,425,074757.9931
B MULTIFAMILY RESIDENCE 77 $270,260 $53,705,496 $53,592,56330.6845
C1 VACANT LOTS AND LAND TRACTS 202 $0 $15,725,254 $15,713,254129.4215
D1 QUALIFIED AG LAND 95 $0 $83,381,580 $429,2063,801.5703
D2 NON-QUALIFIED LAND 19 $0 $774,006 $774,006
E FARM OR RANCH IMPROVEMENT 64 $0 $31,695,951 $31,051,573672.1311
F1 COMMERCIAL REAL PROPERTY 179 $1,485,149 $165,178,305 $165,178,305593.5400
F2 INDUSTRIAL REAL PROPERTY 1 $0 $525,000 $525,0004.4880
J1 W ATER SYSTEMS 1 $0 $105,880 $105,880
J2 GAS DISTRIBUTION SYSTEM 1 $0 $4,169,810 $4,169,810
J3 ELECTRIC COMPANY (INCLUDING C 4 $0 $2,660,591 $2,660,5910.5450
J4 TELEPHONE COMPANY (INCLUDI 12 $0 $2,610,962 $2,610,9620.2007
J5 RAILROAD 3 $0 $1,159,601 $1,159,6019.4265
J7 CABLE TELEVISION COMPANY 5 $0 $2,693,040 $2,693,040
L1 COMMERCIAL PERSONAL PROPE 292 $0 $178,925,098 $165,234,187
L2 INDUSTRIAL PERSONAL PROPERT 5 $0 $1,303,734 $1,303,734
M1 TANGIBLE OTHER PERSONAL, MOB 195 $181,523 $2,691,734 $2,576,359
O RESIDENTIAL INVENTORY 13 $311,299 $974,847 $974,8472.6950
S SPECIAL INVENTORY TAX 11 $0 $7,142,225 $7,142,225
X TOTALLY EXEMPT PROPERTY 333 $0 $37,087,368 $0515.4086
Totals 6,518.1043 $32,633,369 $1,333,807,211 $1,131,320,217
Page 204 of 2798C16/652971
55
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Not Under ARB Review Totals 10:02:52AM7/21/2022Property Count: 4,189
CAD State Category Breakdown
State Code Description Count Acres New Value Market Value Taxable Value
A022 BUILDER HOME PLANS - REFERENC 1 $0 $0 $0
A023 BUILDER HOME PLANS - REFERENC 4 $0 $0 $0
A1 REAL, RESIDENTIAL, SINGLE-FAMIL 2,824 $27,366,092 $688,598,825 $624,737,320690.1319
A2 REAL, RESIDENTIAL, MOBILE HOME 4 $0 $721,975 $513,04510.8620
B1 REAL, RESIDENTIAL, APARTMENTS 21 $0 $33,446,321 $33,446,32119.3080
B2 REAL, RESIDENTIAL, DUPLEXES 46 $39,970 $16,194,601 $16,081,6689.6330
C1 REAL, VACANT PLATTED RESIDENTI 86 $0 $4,082,977 $4,082,97729.9193
C2 COMMERCIAL VACANT LOT 83 $0 $9,158,837 $9,146,83764.6256
C3 REAL VACANT LOT OUTSIDE CITY 2 $0 $172,553 $172,5531.7829
D1 QUALIFIED AG LAND 80 $0 $56,028,982 $296,6132,754.4104
D2 FARM AND RANCH IMPSS ON QUALI 15 $0 $626,519 $626,519
E1 LAND AND IMPROVEMENTS (NON A 19 $0 $3,905,792 $3,395,36939.3920
E4 VACANT NON QUALIFIED NON HOME 37 $0 $27,161,014 $27,161,014623.2429
F1 REAL COMMERCIAL 156 $350,319 $143,091,699 $143,091,699518.4480
F2 REAL, INDUSTRIAL 1 $0 $525,000 $525,0004.4880
F3 REAL - COMMERCIAL MH PARKS 3 $0 $5,268,740 $5,268,74043.7300
J1 REAL & TANGIBLE PERSONAL, UTIL 1 $0 $105,880 $105,880
J2 REAL & TANGIBLE PERSONAL, UTIL 1 $0 $4,169,810 $4,169,810
J3 REAL & TANGIBLE PERSONAL, UTIL 4 $0 $2,660,591 $2,660,5910.5450
J4 REAL & TANGIBLE PERSONAL, UTIL 12 $0 $2,610,962 $2,610,9620.2007
J5 REAL & TANGIBLE PERSONAL, UTIL 3 $0 $1,159,601 $1,159,6019.4265
J7 REAL & TANGIBLE PERSONAL, UTIL 5 $0 $2,693,040 $2,693,040
L1 BPP TANGIBLE COMERCIAL PROPER 181 $0 $26,916,829 $26,908,549
L2 BPP TANGIBLE INDUSTRIAL PROPER 5 $0 $1,303,734 $1,303,734
L3 BPP TANGIBLE COMMERCIAL LEASE 107 $0 $28,711,319 $28,711,319
M1 MOBILE HOMES - PERSONAL PROPE 193 $181,523 $2,691,101 $2,575,726
OA1 INVENTORY, RESIDENTIAL SINGLE F 5 $311,299 $587,452 $587,4521.0030
OC1 INVENTORY, VACANT PLATTED LOTS 8 $0 $387,395 $387,3951.6920
S SPECIAL INVENTORY 11 $0 $7,142,225 $7,142,225
X 332 $0 $37,086,743 $0515.4086
Totals 5,338.2498 $28,249,203 $1,107,210,517 $949,561,959
Page 205 of 2798C16/652971
56
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Under ARB Review Totals 10:02:52AM7/21/2022Property Count: 292
CAD State Category Breakdown
State Code Description Count Acres New Value Market Value Taxable Value
A1 REAL, RESIDENTIAL, SINGLE-FAMIL 211 $3,019,046 $51,975,929 $48,174,70956.9992
B2 REAL, RESIDENTIAL, DUPLEXES 10 $230,290 $4,064,574 $4,064,5741.7435
C1 REAL, VACANT PLATTED RESIDENTI 27 $0 $1,931,861 $1,931,86124.9083
C2 COMMERCIAL VACANT LOT 2 $0 $78,161 $78,1612.6185
C3 REAL VACANT LOT OUTSIDE CITY 2 $0 $300,865 $300,8655.5669
D1 QUALIFIED AG LAND 15 $0 $27,352,598 $132,5931,047.1599
D2 FARM AND RANCH IMPSS ON QUALI 4 $0 $147,487 $147,487
E1 LAND AND IMPROVEMENTS (NON A 6 $0 $445,768 $311,8134.4002
E4 VACANT NON QUALIFIED NON HOME 3 $0 $183,377 $183,3775.0960
F1 REAL COMMERCIAL 18 $1,134,830 $15,448,817 $15,448,81721.3620
F3 REAL - COMMERCIAL MH PARKS 2 $0 $1,369,049 $1,369,04910.0000
L1 BPP TANGIBLE COMERCIAL PROPER 3 $0 $123,247,550 $109,564,919
L3 BPP TANGIBLE COMMERCIAL LEASE 1 $0 $49,400 $49,400
M1 MOBILE HOMES - PERSONAL PROPE 2 $0 $633 $633
X 1 $0 $625 $0
Totals 1,179.8545 $4,384,166 $226,596,694 $181,758,258
Page 206 of 2798C16/652971
57
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Grand Totals 10:02:52AM7/21/2022Property Count: 4,481
CAD State Category Breakdown
State Code Description Count Acres New Value Market Value Taxable Value
A022 BUILDER HOME PLANS - REFERENC 1 $0 $0 $0
A023 BUILDER HOME PLANS - REFERENC 4 $0 $0 $0
A1 REAL, RESIDENTIAL, SINGLE-FAMIL 3,035 $30,385,138 $740,574,754 $672,912,029747.1311
A2 REAL, RESIDENTIAL, MOBILE HOME 4 $0 $721,975 $513,04510.8620
B1 REAL, RESIDENTIAL, APARTMENTS 21 $0 $33,446,321 $33,446,32119.3080
B2 REAL, RESIDENTIAL, DUPLEXES 56 $270,260 $20,259,175 $20,146,24211.3765
C1 REAL, VACANT PLATTED RESIDENTI 113 $0 $6,014,838 $6,014,83854.8276
C2 COMMERCIAL VACANT LOT 85 $0 $9,236,998 $9,224,99867.2441
C3 REAL VACANT LOT OUTSIDE CITY 4 $0 $473,418 $473,4187.3498
D1 QUALIFIED AG LAND 95 $0 $83,381,580 $429,2063,801.5703
D2 FARM AND RANCH IMPSS ON QUALI 19 $0 $774,006 $774,006
E1 LAND AND IMPROVEMENTS (NON A 25 $0 $4,351,560 $3,707,18243.7922
E4 VACANT NON QUALIFIED NON HOME 40 $0 $27,344,391 $27,344,391628.3389
F1 REAL COMMERCIAL 174 $1,485,149 $158,540,516 $158,540,516539.8100
F2 REAL, INDUSTRIAL 1 $0 $525,000 $525,0004.4880
F3 REAL - COMMERCIAL MH PARKS 5 $0 $6,637,789 $6,637,78953.7300
J1 REAL & TANGIBLE PERSONAL, UTIL 1 $0 $105,880 $105,880
J2 REAL & TANGIBLE PERSONAL, UTIL 1 $0 $4,169,810 $4,169,810
J3 REAL & TANGIBLE PERSONAL, UTIL 4 $0 $2,660,591 $2,660,5910.5450
J4 REAL & TANGIBLE PERSONAL, UTIL 12 $0 $2,610,962 $2,610,9620.2007
J5 REAL & TANGIBLE PERSONAL, UTIL 3 $0 $1,159,601 $1,159,6019.4265
J7 REAL & TANGIBLE PERSONAL, UTIL 5 $0 $2,693,040 $2,693,040
L1 BPP TANGIBLE COMERCIAL PROPER 184 $0 $150,164,379 $136,473,468
L2 BPP TANGIBLE INDUSTRIAL PROPER 5 $0 $1,303,734 $1,303,734
L3 BPP TANGIBLE COMMERCIAL LEASE 108 $0 $28,760,719 $28,760,719
M1 MOBILE HOMES - PERSONAL PROPE 195 $181,523 $2,691,734 $2,576,359
OA1 INVENTORY, RESIDENTIAL SINGLE F 5 $311,299 $587,452 $587,4521.0030
OC1 INVENTORY, VACANT PLATTED LOTS 8 $0 $387,395 $387,3951.6920
S SPECIAL INVENTORY 11 $0 $7,142,225 $7,142,225
X 333 $0 $37,087,368 $0515.4086
Totals 6,518.1043 $32,633,369 $1,333,807,211 $1,131,320,217
Page 207 of 2798C16/652971
58
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Property Count: 4,481 7/21/2022 10:02:52AMEffective Rate Assumption
New Value
TOTAL NEW VALUE MARKET:$32,633,369
TOTAL NEW VALUE TAXABLE:$32,633,369
New Exemptions
Exemption Description Count
EX-XV Other Exemptions (including public property, r 12 2021 Market Value $144,302
EX366 HB366 Exempt 43 2021 Market Value $667,766
ABSOLUTE EXEMPTIONS VALUE LOSS $812,068
Exemption Description Count Exemption Amount
$5,0001Disabled Veterans 10% - 29%DV1
$10,0001Disabled Veterans 50% - 69%DV3
$72,0007Disabled Veterans 70% - 100%DV4
$1,080,00036Over 65OV65
45PARTIAL EXEMPTIONS VALUE LOSS $1,167,000
NEW EXEMPTIONS VALUE LOSS $1,979,068
Increased Exemptions
Increased Exemption_AmountCountDescriptionExemption
INCREASED EXEMPTIONS VALUE LOSS
TOTAL EXEMPTIONS VALUE LOSS $1,979,068
New Ag / Timber Exemptions
New Annexations
New Deannexations
Average Homestead Value
Category A and E
Count of HS Residences Average TaxableAverage HS ExemptionAverage Market
1,705 $229,412$27,075$256,487
Category A Only
Count of HS Residences Average TaxableAverage HS ExemptionAverage Market
1,693 $229,736$27,055$256,791
Page 208 of 2798C16/652971
59
Item 8.
DENTON County 2022 PRELIMINARY TOTALS
C16 - SANGER CITY OF
Lower Value Used
Count of Protested Properties Total Market Value Total Value Used
292 $226,596,694.00 $131,582,870
Page 209 of 2798C16/652971
60
Item 8.
CITY COUNCIL COMMUNICATION
DATE: September 19, 2022
FROM: Clayton Gray, Finance Director
AGENDA ITEM: Consideration and possible action on Ordinance 09-23-22, adopting the budget
providing for the appropriation of funds for operating and capital expenditures
for the fiscal year beginning October 1, 2022 and ending September 30, 2023,
providing for the intra- and inter-department and fund transfers, providing for
unexpected revenues such as grants, donations, and insurance proceeds,
providing for an effective date, and providing for approval of the investment
policy.
SUMMARY:
Budget workshops open to the public were held during City Council meetings on July 5, 2022, and
July 18, 2022.
The 2022-2023 proposed budget was filed with the City Secretary and was made available on the
City’s website on July 29, 2022.
The proposed budget is available for public inspection at the City Secretary’s office and on the
City’s website.
In accordance with both the City Charger and the Texas Local Government Code Sec. 102.006, the
City published required notices in The Denton Record-Chronicle, and held public hearings regarding
the annual budget.
This Ordinance adopts the 2022-2023 Official Budget of the City. No changes have been made to
the proposed budget presented to Council.
This Ordinance also approves the City's Investment Policy for the coming year. No changes have
been made to the Investment Policy.
FISCAL INFORMATION:
Adopting the 2022-2023 budget will provide funding for City operations for the fiscal year beginning
October 1, 2022, and ending September 30, 2023.
RECOMMENDED MOTION OR ACTION:
Staff recommends approval of Ordinance 09-23-22
A vote on the ordinance must be a record vote of the City Council.
ATTACHMENTS:
Ordinance 09-23-22 Adopting the Fiscal year 2022-2023 Budget
2022-2023 Proposed Budget
61
Item 9.
Ordinance 09-23-22 Adopting 2022-2023 Budget Page 1 of 3
CITY OF SANGER, TEAS
ORDINANCE No. 09-23-22
AN ORDINANCE OF THE CITY OF SANGER, DENTON COUNTY, TEXAS,
ADOPTING THE BUDGET PROVIDING FOR THE APPROPRIATION OF FUNDS FOR
OPERATING AND CAPITAL EXPENDITURES FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2022 AND ENDING SEPTEMBER 30, 2023, PROVIDING FOR THE INTRA
AND INTER-DEPARTMENT AND FUND TRANSFERS, PROVIDING FOR
UNEXPECTED REVENUES SUCH AS GRANTS, DONATIONS, AND INSURANCE
PROCEEDS, PROVIDING FOR AN EFFECTIVE DATE, AND PROVIDING FOR
APPROVAL OF THE INVESTMENT POLICY.
WHEREAS, the City of Sanger (the “City”) is a home rule municipality regulated by state
law and Charter; and
WHEREAS, pursuant to the laws of the State of Texas and the City Charter, the budget
covering proposed expenditures for the fiscal year beginning October 1, 2022 and ending
September 30, 2023 was filed with the City Secretary; and
WHEREAS, budget workshops were conducted by the City Council on the proposed
budget at which time the proposed budget was fully considered; and
WHEREAS, in accordance with the provisions of the City Charter and the Local
Government Code, the City Council of the City of Sanger, Texas published notices of public
hearings on the budget and conducted public hearings in accordance with City Charter and state
statutes; and
WHEREAS, Chapter 2256 of the Texas Government Code, commonly known as the
"Public Funds Investment Act," requires the City to review its investment policy and investment
strategies not less than annually; and
WHEREAS, the Public Funds Investment Act requires the governing body to adopt a
written instrument by rule, order, ordinance, or resolution stating that it has reviewed the
investment policy and investment strategies and that the written instrument shall record any
changes made to either the investment policy or investment strategies; and
WHEREAS, the attached City of Sanger Investment Policy is in compliance with the
Public Funds Investment Act and requires no changes to either the investment policy or investment
strategies; and
WHEREAS, The City has implemented Governmental Accounting Standards Board
Statement 54, Fund Balance Reporting and Governmental Fund Type Definitions (GASB 54) and
Fund balance categories under GASB 54 are Nonspendable and Spendable and classifications
under the Spendable category are Restricted, Committed, Assigned, and Unassigned and these
classifications reflect not only the nature of funds, but also provide clarity to the level of restriction
placed upon fund balance; and
62
Item 9.
Ordinance 09-23-22 Adopting 2022-2023 Budget Page 2 of 3
WHEREAS, the City Council finds that passage of this Ordinance is in the best interest of
the citizens of Sanger.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
SANGER, TEXAS:
SECTION 1. That the City Council adopts the budget for the City of Sanger, Texas, a copy
of which is on file in the office of the City Secretary and which hereinafter referred to as the
"Budget" for the fiscal year beginning October 1, 2022 and ending September 30, 2023.
SECTION 2. That the budget presented by the City Council and reviewed during the
public hearing is hereby approved and adopted for the Fiscal Year 2022-2023.
General Fund $ 12,241,832
Debt Service Fund $ 388,089
Enterprise Fund $ 14,432,598
Enterprise Debt Service Fund $ 2,132,761
Internal Service Fund $ 3,483,760
44 Fund $ 154,050
4B Fund $ 871,550
Capital Projects Fund $ 2,165,000
Enterprise Capital Projects Fund $ 16,177,910
Special Revenue Funds $ 39,100
SECTION 3. That the City Manager be authorized to make intra and inter department fund
transfers during the fiscal year as becomes necessary in order to avoid over expenditure of any
departments total budget.
SECTION 4. That the City Manager be authorized to increase the budget for items
received during the year that have a corresponding revenue and expenditure such as Grants,
Donations, and Insurance Proceeds received for property damage.
SECTION 5. That the City Manager be authorized to sign contracts up to $50,000 for
services and projects authorized in the budget.
SECTION 6. That the City of Sanger has complied with the requirements of the Public
Funds Investment Act and the City Council has reviewed the investment policy and investment
strategies and there are no changes to either the investment policy or investment strategies.
SECTION 7. In circumstances where an expenditure is to be made for a purpose for which
amounts are available in multiple fund balance classifications, the order in which resources will
be expended is as follows: restricted fund balance, followed by committed fund balance, assigned
fund balance, and lastly unassigned fund balance. When it is appropriate for fund balance to be
assigned, the City Council hereby delegates the authority to the City Manager. The following fund
balances are committed: Equipment Replacement Funds, Library Building Expansion Funds,
Beautification Board Funds, all Donated Funds, and Capital Projects Funds.
SECTION 8. It is hereby declared to be the intention of the City Council that the sections,
paragraphs, sentences, clauses, phrases and words of this Ordinance are severable and, if any
word, phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared
63
Item 9.
Ordinance 09-23-22 Adopting 2022-2023 Budget Page 3 of 3
unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such
unconstitutionality shall not affect any of the remaining portions of this Ordinance, since the same
would have been enacted by the City Council without the incorporation in this Ordinance of any
such unconstitutional word, phrase, clause, sentence, paragraph, or section.
SECTION 9. This ordinance will take effect immediately from and after its passage and
the publication of the caption, as the law and Charter in such case provides.
SECTION 10. The City Council of the City of Sanger, Texas met in a public meeting on
September 19, 2022, and adopted this ordinance with a majority vote as follows:
Thomas Muir, Mayor AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Marissa Barrett AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Gary Bilyeu AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Dennis Dillon AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Allen Chick AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Victor Gann AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
PASSED AND APPROVED by the City Council of the City of Sanger, Texas on this 19th
day of September 2022.
APPROVED:
________________________________
ATTEST: Thomas E. Muir, Mayor
________________________________ APPROVED TO FORM:
Kelly Edwards, City Secretary
________________________________
Hugh Coleman, City Attorney
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PROPOSED BUDGET
FISCAL YEAR –
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Local Government Code Sec. 102.007 requires that the following information be included as a cover page for the City’s annual
budget:
This budget will raise more total property taxes than last year's budget by
$689,440 (12.13%), and of that amount $192,373 is tax revenue to be raised
from new property added to the tax roll this year.
Total debt obligation for the City of Sanger secured by property taxes: $1,726,995 (principal and scheduled interest
payments)
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CITY OF SANGER, TEXAS
ANNUAL BUDGET
OCTOBER 1, 2022 – SEPTEMBER 30, 2023
SUBMITTED TO
THE MAYOR AND CITY COUNCIL
SEPTEMBER 19, 2022
THOMAS MUIR
Mayor
MARISSA BARRETT
Council Member, Place 1
GARY BILYEU
Council Member, Place 2
DENNIS DILLON
Council Member, Place 3
ALLEN CHICK
Council Member, Place 4
VICTOR GANN
Council Member, Place 5
JOHN NOBLITT
City Manager
CLAYTON GRAY
Finance Director
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DISTINGUISHED BUDGET PRESENTATION AWARD
Government Finance Officers Association of the United States and Canada (GFOA) presented the Distinguished Budget
Presentation Award to the City of Sanger, Texas, for its Annual Budget for the fiscal year beginning October 1, 2021. In order to
receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a
financial plan, as an operations guide, and as a communications device. This award is valid for a period of one year only. We
believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its
eligibility for another award.
The City of Sanger, Texas Page 2 Official Budget 2022-23
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TABLE OF CONTENTS
INTRODUCTION
Budget Message ................................................................................................................ 8
Strategic Planning for Results .......................................................................................... 18
Strategic Goals ................................................................................................................. 19
Sanger 2040 Comprehensive Plan ................................................................................... 20
Organization Chart ........................................................................................................... 21
Authorized Personnel ....................................................................................................... 22
Budget Calendar .............................................................................................................. 23
The Budget Process ......................................................................................................... 24
List of Funds ..................................................................................................................... 26
Fund Relationship with Functional Areas ......................................................................... 27
About Sanger ................................................................................................................... 26
BUDGET SUMMARY
2022-2023 Budget at a Glance ......................................................................................... 34
2022-2023 Budget by Fund .............................................................................................. 36
Revenues, Expenditures & Changes in Fund Balance ..................................................... 38
Combined Funds Budget Summary (Detailed) ................................................................. 42
Combined Funds Budget Summary.................................................................................. 44
FUNDS IN DETAIL
GENERAL FUND
Overview .......................................................................................................................... 46
Budget Summary .............................................................................................................. 47
Revenues ......................................................................................................................... 49
Departmental Budgets
Police .................................................................................................................... 54
Animal Control ..................................................................................................... 56
Fire ........................................................................................................................ 58
Municipal Court ..................................................................................................... 60
Development Services .......................................................................................... 62
Streets .................................................................................................................. 64
Parks ..................................................................................................................... 66
Library ................................................................................................................... 68
Solid Waste ........................................................................................................... 70
Transfers to Other Funds ...................................................................................... 72
DEBT SERVICE FUND
Overview .......................................................................................................................... 74
Budget Summary .............................................................................................................. 75 Expenditures .................................................................................................................... 77
Debt Service Requirements .............................................................................................. 78
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TABLE OF CONTENTS (continued)
ENTERPRISE FUND
Overview .......................................................................................................................... 80
Budget Summary .............................................................................................................. 81
Revenues ......................................................................................................................... 83
Departmental Budgets
Water .................................................................................................................... 84
Waste Water ......................................................................................................... 86
Electric .................................................................................................................. 88
Transfers to Other Funds ...................................................................................... 90
ENTERPRISE DEBT SERVICE FUND
Overview .......................................................................................................................... 92
Budget Summary .............................................................................................................. 93
Expenditures .................................................................................................................... 95
Debt Service Requirements .............................................................................................. 96
INTERNAL SERVICE FUND
Overview .......................................................................................................................... 96
Budget Summary .............................................................................................................. 97
Departmental Budgets
City Council ......................................................................................................... 102
Administration ..................................................................................................... 104
City Secretary ..................................................................................................... 106
Legal ................................................................................................................... 108
Public Works Administration ............................................................................... 110
Finance ............................................................................................................... 112
Human Resources .............................................................................................. 114
Engineering ......................................................................................................... 116
Marketing ............................................................................................................ 118
Fleet Services ..................................................................................................... 120
Facilities .............................................................................................................. 121
Non-Departmental ............................................................................................... 124
4A CORPORATION FUND
Overview ........................................................................................................................ 126
Budget Summary ............................................................................................................ 127
Revenues ....................................................................................................................... 129
Departmental Budget
Economic Development ...................................................................................... 130
4B CORPORATION FUND
Overview ........................................................................................................................ 132
Budget Summary ............................................................................................................ 133
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TABLE OF CONTENTS (continued)
4B CORPORATION FUND
Revenues ....................................................................................................................... 135
Departmental Budget
Economic Development Expenditures ................................................................ 136
SPECIAL REVENUE FUNDS
Overview ........................................................................................................................ 138
Budget Summary ............................................................................................................ 139
Combined Schedule of Special Revenue Funds ............................................................ 140
Hotel Occupancy Tax Fund ............................................................................................ 141
General Storm Recovery Fund ....................................................................................... 141
Electric Storm Recovery Fund ........................................................................................ 142
Beautification Fund ......................................................................................................... 142
Library Restricted Fund .................................................................................................. 143
Parkland Dedication Fund .............................................................................................. 143
Roadway Impact Fee Fund ............................................................................................ 144
Court Security Fund........................................................................................................ 144
Court Technology Fund .................................................................................................. 145
Child Safety Fund ........................................................................................................... 145
Police Donations Fund ................................................................................................... 146
Fire Donations Fund ....................................................................................................... 146
Park Donations Fund ...................................................................................................... 147
Library Donations Fund .................................................................................................. 147
CAPITAL PROJECTS AND CAPITAL IMPROVEMENT PLAN
Overview ........................................................................................................................ 150
Budget Summary ............................................................................................................ 151
Capital Projects Fund ..................................................................................................... 152
Enterprise Capital Projects Fund .................................................................................... 153
Capital Improvement Plan .............................................................................................. 154
Capital Projects Fund Five Year Summary ..................................................................... 158
Enterprise Capital Projects Five Year Summary ............................................................ 160
APPENDIX
General Fund Five Year Financial Projection ................................................................. 164
Approved Departmental Capital Equipment Requests ................................................... 166
Financial Management Policy ......................................................................................... 188
Investment Policy ........................................................................................................... 195
Debt Service Schedules ................................................................................................. 200
S&P Global Rating Report .............................................................................................. 204
2021 Tax Rate Calculation Worksheet ........................................................................... 212
Glossary of Terms .......................................................................................................... 223
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BUDGET MESSAGE
September 19, 2022
Introduction
We are pleased to present the FY 2022-2023 Budget for the City of Sanger.
The city’s budget is the most important working policy and planning tool used by the City Council and staff to provide
quality services to the residents of Sanger as established by City Council. Municipal budgets are always challenging.
Resources are limited and it makes it difficult to address every problem and every concern. The strength of the economy
is reflected in our General Fund revenues. However, budget planning should always be prudent to take into account
current market conditions and future challenges during the process.
The City of Sanger is still experiencing a period of accelerated growth. Permit numbers for new residential and
commercial projects continue to increase at a consistent pace. Additionally, the City has experienced a record number
of requests for large residential subdivisions and mixed-use projects. The City will continue to balance this growth with
the quality and levels of service our residents expect; while ensuring the sustainability of our community and addressing
future needs. The staff has prioritized that all of this be achieved within the framework of fiscal responsibility.
The intent of this budget message is to explain both the structure of the budget and the atmosphere in which it was
created. Following the same format as previous years, the budget message outlines the highlights of this year’s budget.
It also discusses the city’s Strengths, Weaknesses, Opportunities, and Threats (SWOT analysis) for the upcoming year.
Finally, it discusses the structure of the budget, where revenues come from, and where the money goes. The budget
message should provide the reader insight into municipal government finances and make the raw numbers more
understandable.
Current Conditions
During the past 12 months, the city has had to adapt and adjust to changes in management, inflation rates, and supply
chain shortages. Inflation rates continue to rise to historic levels and are projected to remain high at least through the
first quarter of 2023. This tends to not only impact the City’s purchasing power but also affect lending rates. Supply
chain issues will continue to impact project timelines and costs through 2023.
The housing market is still strong, and demand continues to be high due to the area’s housing shortage. Additional
residents add to several revenue streams but also increase the need for services, which is often times offsetting,
negating any revenue gains. Sales tax in FY 2021-2022 should end the year above projections. For FY 2022-2023 we
are projecting General Fund Sales Tax Revenues of $1,500,000.
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New residential and commercial construction and increased valuations are reflected in an anticipated increase in the
property tax base. As always, we take a conservative approach to budgeting revenues.
We continue to work on the Capital projects scheduled for this year, and some of these will carry over into next year.
In FY 2018-19 we started the engineering work as it relates to relocating utilities due to the widening of FM 455 (TxDOT
project) and this project still continues in FY 2022 - 2023. The IH-35 Expansion project has entered the engineering
phase and the relocation of utilities will begin in FY 2022-2023. An advanced metering system installation will also be
complete in the upcoming fiscal cycle.
FY 2021- 2022 Budget Highlights
Capital Equipment
To request departmental capital expenditures, city department directors will complete a request form for each requested
expenditure. During individual and group budget meetings, these requests are reviewed along with supporting
documentation and options to the request. All capital requests are reviewed to determine if they are in sync with City
Council goals and the city’s strategic plan. The departmental capital request forms for these items are included in the
Appendix of this document.
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The proposed budget includes the following Capital Equipment.
Internal Service Fund
Some departments have responsibilities in both the General Fund and Enterprise Fund. To both increase transparency
and assist operational efficiency, we have placed those departments in an Internal Service Fund (ISF). This allows us
to present a single budget for each department better reflecting that department’s true budget. It also streamlines the
purchasing process. For accounting purposes, these departments are allocated to the funds at year end so that each
fund’s true cost can be reflected in the audit.
Personnel
Due to the City’s challenges with recruitment and retention, I am proposing a substantial change in our compensation
package. First, we are adjusting pay bands for all staff based on market research of wages in comparable communities.
The staff below the department head level will be moved to the new base wage for their band or 5% if they are already
within the band. Second, I am proposing a move from the 6% deposit rate on retirement be increased to 7% in line with
most of our market cities’ rates. Lastly, I am recommending that 6% be allocated for employee merit increases this
year. The new review system uses a weighted measure in which this percentage will be awarded at 2%. 4%, and 6%
levels depending upon performance. In the current economic climate, it is imperative that we stay competitive on wages
and benefits to keep from continually losing good employees to other cities.
This fiscal year we are proposing to add several new positions that are important to our operations as the city continues
to grow: one (1) Police Officer and one (1) Clerk/Property Room Technician in the Police Department; one (1) Assistant
Fire Chief and three (3) Full-Time Firefighter/Paramedics in the Fire Department; one (1) Maintenance Worker in the
Department Category Description Amount
Police Capital Improvements Facilities Renovation 11,500$
Police Computer Hardware Laserfiche 12,916$
Police Equipment Electronic Ticket Writers 90,103$
Police Public Safety Equipment JTC Claw Go Slings 6,175$
Police Public Safety Equipment Evidence Lockers 6,742$
Police Vehicles New Patrol Vehicle 67,695$
Fire Equipment Generator 34,164$
Fire Equipment Battery Operated Extraction Equipment 42,500$
Fire Vehicles Ambulance 300,000$
Fire Vehicles Type I Fire Engine 925,000$
Streets Equipment Trailer 11,000$
Streets Equipment Combination Drum Loader 52,886$
Streets Equipment Tractor Loader 80,118$
Streets Vehicles Pickup Truck 49,131$
Parks Capital Improvements New Park Plan 18,000$
Water Vehicles Pickup 49,132$
Electric Equipment SCADA System 200,000$
Facilities Capital Improvements Public Works Conference Room Remodel 15,390$
Facilities Capital Improvements Exterior Painting 22,000$
Facilities Capital Improvements City Hall Conference Room Remodel 22,815$
Facilities Capital Improvements Public Works Building New Roof 26,640$
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Street Department; one (1) Grounds Maintenance Worker in the Parks Department; and two (2) Utility Workers in the
Water Department.
Operating Expenses
We do not directly control many of our operating expenses like health care costs and the price of fuel. Absorbing these
costs can leave very little extra money left for the expansion of services. Any proposed increases in operating costs
must be accompanied by written justification from the department head. All of the department heads have done a good
job in their proposed budgets of keeping operating expenses in check.
Capital Projects
This year capital projects continuing include work related to the relocation of utilities along FM 455, work related to the
relocation of utilities along I-35, the rehabilitation of several streets in the city as well as determining the feasibility of
the stream restoration project. New projects slated to begin during the year include design of a lift station at Railroad
Avenue; replacement of a waste water line on Keaton Road, and improvements to the electrical distribution system. A
five-year Capital Projects Summary is included in this document.
Reserve
In 2014 the City reached its goal of increasing emergency reserves to $2,000,000. In addition to these reserves, the
city has two funds that account for reserves earmarked specifically for recovery from storm damage. The Electric
Storm Recovery Fund has approximately $1.2M in reserves set aside to repair electric system damage from storms.
The General Storm Recovery was established in the 2020-2021 year to set aside designated monies for storm recovery
expenses of the General Fund, such as repairing damages to streets or parks. This Fund currently has a balance of
$700,000 For 2022-2023, an additional $300,000 will be transferred to the General Storm Recovery Fund.
SWOT Analysis
A SWOT analysis is a look at the city’s Strengths, Weaknesses, Opportunities and Threats (SWOT). It is intended to
give the reader a strategic perspective of current and future issues. These issues have an effect on both revenues and
expenditures.
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
2017 2018 2019 2020 2021
Contingency Reserve Funds Five Year History
General Fund Enterprise Fund Electric Storm Recovery General Storm Recovery
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Strengths
The local economy remains strong as indicated by the steady increase in construction. The unemployment rate has
adjusted in Denton County and remains lower than the state average. The area continues to see a large influx of new
residents each year and this trend is expected to continue for the foreseeable future. Sanger’s location is one of its
greatest strengths and something we continue to aggressively market.
Rail and Interstate access and developable industrial land also top the list of Sanger’s strengths. Commercial interest
in the industrial property has picked up in the last year. We continue to proactively recruit retailers and other business.
Another asset is the quality of life enjoyed by the citizens of Sanger. Sanger residents have access to all of the amenities
of the metroplex while enjoying life in a quiet, small-town atmosphere. Access to Lake Ray Roberts is also a quality-
of-life asset and an economic boost for Sanger. The sports park has been a tremendous quality of life improvement
for our citizens as well. It is well used and has been well received by the citizens. It has also been a tremendous
advertising tool for Sanger. In 2014, we added a splash park to replace our obsolete swimming pool, another quality-
of-life improvement for our citizens to enjoy. In 2018 the 4B board funding allowed the installation of shade structures
to cover the bleachers at Porter Park. In 2019 the Board provided grant funding for a community project that involved
building an event pavilion at Porter Park.
Sanger Electric is another strength enjoyed by the City of Sanger. This revenue not only supports the Enterprise Fund
but the Storm Recovery Fund as well.
Sanger also enjoys having both a 4A and 4B economic development board. Each of these boards generates
approximately $500,000 annually in revenue. These monies have allowed Sanger to compete economically and make
the quality-of-life improvements as mentioned above. 4B funds are currently being used to pay for the debt service on
the Porter Sports Complex and other projects.
Emergency reserve funds are also a strength. Eventually, every city faces some type of disaster. Be it a tornado,
flood, ice storm or another disaster, two things are certain: the city will need money for the recovery efforts, and
traditional revenue sources will be negatively impacted at the same time. Having these funds on hand will help us
recover as quickly as possible without destroying us financially.
Weaknesses
To a large extent, cities in Texas are dependent on property taxes to fund their general revenue operations. In Sanger,
approximately 50% of general fund operating revenues come from property tax. The weakness here is that over half
of the market value of property in Sanger comes from residential improvements. Demand for service is much higher
from residential properties than from commercial properties. This means that, when averaged out, residences rarely
pay the full amount in property tax for the services they receive from the city. Commercial properties, however, typically
generate more property tax than they require in services. Growing our commercial property tax base is essential to
providing quality service to our customers while limiting the property tax burden on our residents. Recruiting more
industrial and commercial development continues to be a priority.
Another weakness is median home prices in Sanger. High demand for homes and a short supply of available properties
continue raising average home prices across the state. The most recent report supplied by the Denton County
Appraisal District reveals that the average home value in Denton County is $458,262. The same report values the
average home in Sanger at $256,487. The lower values result in a much lower tax income per property than in other
areas. We need to diversify our housing mix to include houses in higher price ranges that generate higher property
taxes. This will also help alleviate the tax burden on families with lower incomes and those with fixed incomes. The
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Council has established benchmarks that are helping to alleviate this weakness. As a result, we are seeing our average
valuation increase. We will continue to proactively encourage this trend at the staff and Council levels to eliminate this
weakness.
Another weakness that stifles growth is the fact that as the city limit has expanded, we added areas that are not in our
water supply CCN. Because the water supply corporation that serves these areas does not provide fire protection,
development is severely limited. In recent years, legislation has alleviated this to some extent by providing a
mechanism to transfer the CCN. However, the issue still remains a hindrance to growth due to the costs associated
with the transfer.
The increase in requests for special districts, such as Municipal Utility Districts (MUDs), continues to flood our region.
The ease at which these districts can be created has reduced the City’s leverage for mutually beneficial development
agreements that would bring many of these districts into the City’s taxing jurisdiction. Instead, these districts tend to fall
outside our municipal boundaries but require high expenditure services, primarily fire and emergency medical services,
subsidized by Sanger’s General Fund.
Opportunities
Industrial Development
Sanger is uniquely located to service both North Texas and Southern Oklahoma and has hundreds of acres of
developable land with both interstate highway and rail access. Sanger must capitalize on these industrial prospects
and aggressively market its strengths. To do this will require additional investment in infrastructure to ensure that
industrial sites are “shovel ready” when companies are ready to move. To that end, the city has extended water and
wastewater lines to potential industrial sites along I-35 to entice industrial development.
Residential Development
The city has issued 30 single-family residential permits so far this year. Several new phases of existing developments
are underway or have residential lots that have just been released for construction. Staff and Council continue to
encourage a greater mix in housing and we are still seeing those efforts pay off. Homes in higher price ranges generate
higher property taxes but typically require the same amount of services as homes of lesser appraised value. This
allows the city to provide services at a lower tax rate, saving everyone on their property taxes. The average home
value in Sanger is approximately $256,487. At that value, a home will generate approximately $1,625 in city property
tax each year. In comparison, a $350,000 home generates approximately $2,218 at the same tax rate. Simply put,
higher-priced homes translate into lower property taxes and increased services for everyone.
Commercial Development
Commercial development continues to progress at a steady pace. Sanger is experiencing some commercial growth
and should see more as the IH-35 and 455 expansion projects begin and work towards final completion. The good
news is that Sanger has plenty of developable commercial property. We have invested heavily in bringing utilities to
these sites so that they are ready for development. The city must continue to promote commercial development,
especially development that generates both property and sales tax.
Threats
High inflation rates and continued supply chain shortages will be our biggest threat this fiscal year. At this time, it is
very difficult to project the long-term impacts on the economy. It is imperative that we monitor it closely and stay ahead
of any economic downturn.
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One threat that bears close watch is the increased cost of health insurance. We typically do not know until late in the
budget process if we will face an increase this year or not but an increase is likely.
Another significant threat is Senate Bill 2, which makes numerous changes to the process for adopting property tax
rates. The bill lowered the city property tax rollback rate from 8.0% to 3.5% with an automatic election required to
exceed that percentage. The bill does provide for some concessions such as a $500,000 levy increase threshold for
cities under 30,000 population. The provisions of this Bill will continue to impact revenues in the future.
Understanding the Municipal Budget
This section is intended to give the reader an overview of how the budget works. Municipal budgets are governed by
Federal and State Statutes and local regulations. The intent here is not to explain every requirement for municipal
budgeting but to discuss generally how the budget works.
The city operates six major funds. They are the General Fund, Enterprise Fund, 4A Economic Development Fund, 4B
Economic Development Fund, Debt Service Funds and Capital Improvement Funds. These funds are explained in
detail below. The city’s fiscal year runs from October 1st through September 30th each year. The budget process
begins in the spring of each year internally. Budget workshops are held during the summer of each year with the city
Council and economic development boards. Public hearings are also held on the budget. The budget must be
approved and next year’s property tax rate set before October 1st each year.
One important point to make is that revenue numbers in the budget are estimates of what we think will be collected
next year. Projected revenues are not sitting in the city’s bank account on October 1st waiting to be used. If revenues
do not meet projections, then expenditures must be curtailed to meet those shortfalls. If revenues exceed projections,
then excess fund balances at the end of the year can be used to build up reserves, do capital projects or supplant next
year’s revenues.
General Fund
The General Fund is the fund used to finance the operations of general government. The General Fund includes Public
Safety, a portion of Public Works, Community Services, Sanitation, and a portion of Administrative and Support
Services. Public Safety includes Police, Municipal Court, Animal Control, Code Enforcement, Fire and Ambulance
departments. Sanitation is solid waste, which is contracted out to a third-party operator. Community Services include
Development Services and the Library. The Park and Recreation and Street departments are shown on their own to
more clearly show the portion of the general fund spent on these departments. Transfer to Other Funds include transfer
to the Internal Service Fund as well as the Capital Improvement Projects Fund.
General Fund revenues come from a myriad of sources Including property tax, sales tax, court fees, Fire and EMS
revenues and franchise fees. By far, the largest revenue stream is property tax. Due to growth and appreciation of
property values, Sanger has enjoyed increasing property taxes over the last twelve years.
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Enterprise Fund
The Enterprise Fund is made up of utility departments including Water, Wastewater, and Electric. Expenditures include
daily operations of the utilities, capital improvements, debt service on bonds for capital improvements as well as
transfers to the Internal Service Fund and the Electric Storm Recovery Fund.
One increase we have to absorb in the electric utility is the increase in transmission and congestion costs we pay.
These costs are regulated by the Electric Reliability Council of Texas (ERCOT) and are used partially to help pay for
new transmission lines from West Texas to other parts of the State.
The city engaged NewGen Strategies & Solutions, an independent consulting firm, several years ago to make
recommendations for rates for the next five years. On May 21, 2018, NewGen presented their findings and
recommendations to City Council. Council responded to the recommendations by making adjustments to utility billing
rates and plans to follow NewGen’s recommendations. For the budget year, an increase was made to waste water
rates in accordance with the recommendations. This year’s budget includes funding to have the rate study updated.
Internal Service Fund
The Internal Service Fund includes departments with responsibilities in both the General and Enterprise Funds. The
Internal Service Fund allows us to show the department's entire budget in one place, making it more transparent and
easier to manage. The departments include Non-Departmental costs, Mayor and Council, Administration, Public
Works, Engineering, Finance, Facilities Maintenance and Fleet Services. Instead of each department having a separate
budget for each fund, those departments have a single budget in the Internal Service Fund. This makes it easier for
the reader to see the true cost of the department without having to look in two different places. It also streamlines cost
allocation internally.
Economic Development Funds
Under Texas Law, certain municipal governments can establish Economic Development Corporations for the purposes
of attracting economic development and other limited purposes. These corporations are overseen by boards appointed
by the City Council. Sanger is one of the few Cities that has both a 4A and 4B Economic Development Corporation.
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Both of these corporations receive revenues from a separate ½ cent sales tax. This sales tax generates around
$500,000 each year for each of the corporations.
Thanks to these two boards the City of Sanger has been able to provide economic development incentives and make
park and recreation improvements that it simply could not afford otherwise. While these funds can only be used for
limited purposes, having them frees up revenues for other purposes.
Debt Service Funds and Capital Projects Funds
Long term, property tax funded debt is paid from the Debt Service Fund. Likewise, the Enterprise Debt Service Fund
accounts for long term debut supported by utility operations. The Capital Projects Funds are where expenditures on
Capital Projects are paid. (There are separate funds for General Capital Projects and Enterprise Capital Projects.)
Both debt service and capital projects funds serve as internal service funds used for accounting purposes.
Hotel/Motel Tax Fund
The expenditure of hotel occupancy tax (HOT) funds tightly regulated by state law. To ensure that these funds are
spent appropriately, they are placed in a separate fund and not commingled with the General Fund. The city also
provides up to $14,000 a year in HOT taxes to the Sanger Chamber of Commerce for marketing.
Strategic Planning
The City’s Comprehensive Plan contains several strategic goals that guide budgeting through a program of
strategically planning for results. Each year, these goals help determine items included in the annual budget. Each
Department identified in this budget references the specific comprehensive plan goals that are supported by the
operations of that department. A few of these are discussed below for the current year.
Street Network - Several years ago, the City developed a multi-year plan to improve aged streets in the City. Phase V
of this plan is included in the budget, providing $340,000 for street improvements.
Park System – The 4B Fund budget includes $349,000 for renovations to Porter Park, $65,000 for concept plans for a
new downtown park, and $65,000 for a miracle field. In the General Fund, the Parks Department includes $18,000 for
concept plans for future park expansion.
Country Atmosphere – The budgets of several departments, including Police, Animal Control, Fire, Parks and
Administration incorporate the goal of maintaining and improving upon the existing county living atmosphere of Sanger.
Looking Toward the Future
The Dallas-Fort Worth area continues to add new residents each year. According to the U.S. Census Bureau population
estimates, six of the US counties with the largest population growth are located in Texas. We believe this makes
Sanger a prime candidate for growth as the DFW area continues to attract new businesses and residents.
The northern cities of the DFW area continue to see much growth, and many people are choosing to live in a northern
suburb and drive south for work. Easy access via I-35 make Sanger an excellent choice for people looking to live in a
smaller community.
Sanger has grown from a railroad stop established in the 1880’s into a thriving community that offers residents the best
of both worlds: big city opportunities combined with small-town charm. Sanger’s population has doubled in the past 20
years, growing from 4,534 in 2000 to an estimated 9,470 in 2021.
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A new Holiday Inn Express opened in 2020 and is seeing business grow as travel in the US picks up after the slump
induced by COVID-19. Sanger continues to be an attracting destination for residential and commercial developers
alike.
The combination of the population growth of the DFW area, Sanger’s ideal position for commuters who want to live in
a smaller community, and new business ventures in Sanger point to a bright future for our city.
Conclusion
The fiscal condition of the City is strong. The commitment to conservative financial policies has positioned Sanger well
for the future. This budget again demonstrates a conservative approach to assist us in remaining financially stable. It
reflects our commitment to improving the community where we can by utilizing outlays for additions and improvements
to amenities and infrastructure, as well as the maintenance of existing assets.
Information on the City’s current and past year budgets, as well as other financial information, is available on the City’s
website at https://www.sangertexas.org/page/finance_transparency.
I would like to thank Clayton Gray for the work he has done in the preparation of this budget, and for providing the
historical data on the funds presented. I would like to thank our department heads. They have done a tremendous job
of managing their departments through the immense challenges of the past several years by working as a team to
provide our community with the highest level of service. I also want to thank the Mayor and Council for their support
and leadership. Staff looks forward to working with you all during the implementation of this budget.
Respectfully submitted,
John Noblitt
City Manager
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Item 9.
STRATEGIC PLANNING FOR RESULTS
STRATEGIC GOALS
SANGER 2040
COMPREHENSIVE PLAN
CAPITAL IMPROVEMENT PLAN
ANNUAL BUDGET
GOALS & OBJECTIVES
ACTIVITY INDICATORS
CITIZEN RELATIONSHIPS
INFRASTRUCTURE
CITY SERVICES
MONTHLY REPORTING
GUIDING PURPOSE
P U R P O S E
The guiding purpose of the municipal government
of the City of Sanger is to preserve, protect and
enhance the quality of life for our citizens.
V I S I O N
To give vision to the guiding purpose, the Sanger
City Council has adopted strategic goals a (page
21) and the Sanger 2040 Comprehensive Plan
(page 22) to guide City operations.
P L A N
To implement this vision for the city, the Annual
Budget and Capital Improvement Plan are
developed each year as strategic planning
documents. The City’s 2022-2023 Annual
Budget and Capital Improvement Plan continue
with this strategy.
R E S U L T S
The effectiveness of any plan is measured by
results. The City of Sanger’s desired results are
to provide quality services to residents, maintain
and improve our infrastructure, and develop
positive relationships with our citizens.
Departments report activity on performance
monthly to assure operations are in step with the
City’s organizational goals. The City prepares a
Monthly Report, which provides a wealth of
detailed and useful information from all City
departments to the citizens of Sanger. These
reports are posted on the City’s website for 24/7
access. The Report for the month of September
2021 is included in this document.
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Item 9.
STRATEGIC GOALS
Several years ago, the Sanger City Council adopted a plan to provide guidance for the future which included a
specific set of goals, which are tangible directives raised by citizens to guide the development of the City. These eight
goals are general statements of the community’s desired ultimate physical, social, economic, and environmental
status. These strategic goals and strategies set the standard with respect to the community’s desired quality of life.
COUNTRY ATMOSPHERE
Maintain and improve upon the existing
country living atmosphere of Sanger
ENCOURAGE BUSINESS
Encourage the establishment of new
commercial business and the expansion
of existing businesses in Sanger
PRESERVE HISTORY LAND USE
STREET NETWORK JOB DEVELOPMENT
QUALITY NEIGHBORHOODS PARK SYSTEM
Develop, expand, and maintain the Sanger
Park System with a variety of parks, open
spaces and recreational facilities
Encourage development and
preservation of the Historic Sanger
Downtown area
Improve the relationship of mixed land
uses and provide optimum opportunity to
live and work in Sanger
Improve Sanger’s street network Encourage job development in Sanger
Encourage development of quality single
family residential neighborhoods in
Sanger
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Item 9.
SANGER 2040 COMPREHENSIVE PLAN
The City worked with a third-party consultant to prepare a comprehensive plan tailored to meet Sanger’s vision and
goals over the next 20 to 30 years. Visit https://www.sanger2040plan.com for more details on the Plan.
Land Use
& Pattern of
Development
Community
Character
Economic
Development
Housing
& Neighborhoods
Infrastructure
Parks
& Environment
Transportation
/Mobility
Downtown
City
Government Community
Health
Education
Resilience
& Flexibility
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Item 9.
ORGANIZATIONAL CHART
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Item 9.
AUTHORIZED PERSONNEL
2020-2021 2021-2022 2022-23
Police 16.0 18.0 20.0
Animal Control 1.0 1.0 1.0
Fire 34.0 35.0 39.0
Municipal Court 4.0 4.0 4.0
Development Services 6.0 6.0 6.0
Streets 4.0 4.0 5.0
Parks 4.5 4.5 6.4
Recreation 1.0 1.0 0.0
Library 6.0 6.0 6.0
General Fund Totals 76.5 79.5 87.4
Water 6.0 7.0 9.0
Waste Water 3.0 3.0 3.0
Electric 8.0 8.0 8.0
Enterprise Fund Totals 17.0 18.0 20.0
Administration 3.0 5.0 2.0
Public Works Administration 1.0 1.0 2.0
City Secretary 0.0 0.0 1.0
Legal 0.0 0.0 1.0
Finance 6.0 6.0 6.0
Human Resources 0.0 0.0 1.0
Engineering 2.5 0.0 0.0
Marketing 0.0 1.0 1.0
Fleet Services 1.0 0.0 0.0
Facilities 0.0 0.0 0.6
Internal Service Fund Totals 13.5 13.0 14.6
4A Economic Development 1.0 0.5 0.5
4A Fund Totals 1.0 0.5 0.5
4B Economic Development 0.0 0.5 0.5
4B Fund Totals 0.0 0.5 0.5
Total Authorized Personnel 108.0 111.5 123.0
NOTE: Throughout the Budget, detailed position information is presented with each Department
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Fund & Department
The following ten positions are new this year:
Police Department – One Police Officer & one Clerk/Property Room Tech
Fire Department – One Assistant Fire Chief and Three Full-Time
Firefighter/Paramedics
Streets – One Maintenance Worker
Parks Department – One Grounds Maintenance Worker
Water Department – Two Utility Workers
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Item 9.
BUDGET CALENDAR
Action
Monday, March 28, 2022 - Wednesday, March 30, 2022
City Manager and Finance Director meet individually
with Directors for mid-year budget review
Budget Materials Distributed to Departments, which
begin working on a requested budget, goals, and long-
range plans.
Monday, April 5, 2021 - Thursday, June 30, 2022
Preliminary Budget is Prepared. City Manager works
with Directors on goal-setting and long-rand planning
for departments and the City as a whole.
City Manager, Finance Director and Directors meet to
review individual departmental requested budget,
discuss long-range financial plans and goal-setting.
Preliminary Budget Completed
City Council Budget Workshop
City Council Budget Workshop
Chief Appraiser Certifies Tax Roll
Proposed budget submitted to City Council
Budget Filed with the City Secretary and Posted on the
City's Website
Submit No-New-Revenue and Voter-Approval Tax
Rates to City Council
Publish Notice of Public Hearing on Budget
Publish Notice of Public Hearing on Tax Rate
Public Hearing on Budget
Public Hearing on Tax Rate
City Council Vote on Approval of Tax Roll
City Council Vote on Adoption of Budget
City Council Vote on Levying a Tax Rate
Tuesday, September 6, 2022
Tuesday, July 5, 2022
Monday, July 18, 2022
Monday, July 25, 2022
Monday, August 1, 2022
Monday, August 15, 2022
Saturday, August 27, 2022 Sunday, August 28, 2022-
Thursday, June 30, 2022
THE CITY OF SANGER, TEXAS
BUDGET CALENDAR FY 2022-2023
Date(s)
Tuesday, April 5, 2022
Tuesday, May 10, 2022
Departmenl
Mid-Year
Budget
Review
Meeting
Review of
Department
Requests
for new
Budget
Preliminary
Budget
Completed
Tax Roll is
Certified
Proposed
Budget
Presented
to City
Council
Public
Hearings
on Budget
& Tax Rate
Budget and
Tax Rate
are
Adopted
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Item 9.
THE BUDGET PROCESS
The fiscal year of the City of Sanger begins on October 1st and ends on September 30th of the following calendar year.
This fiscal year establishes both the budget year and the accounting year.
The budget is developed at a departmental level. In March, the Finance Director develops worksheets that detail
expenditures for the past four years, year to date balances as of March 31st, and projected totals through the end of
the current fiscal year. These worksheets are distributed to individual departments for review and completion. Each
department prepares an estimate for their projected totals through the end of the fiscal year and estimates for the
upcoming year. For any increases or addition of new items to the budget, departments will document the justification
for the requested increases. Once the departments have completed the worksheets, they are returned along with any
supporting documentation to the Finance Director. The City Manager and the Finance Director meet with each
Department Director individually to review the budget worksheets. The City Manager and all City Directors meet an
entire day to review each department’s budget requests for the coming year. During both the individual and group
meetings, Directors work with the City Manager to identify long-range planning and goal -setting. As the budget process
progresses, the City Manager works with departments to focus these goals and plans to ensure they are in line with
the City’s overall goals.
Revenues are projected based on historical trends, the current economic climate and expected future trends.
Personnel expenses are prepared based upon the current year, adjusted as necessary for staffing changes or changes
in the cost of benefits. Utility expenses are projected based on the current and prior years, modified where applicable
due to utility rate changes or changes to City facilities. It is important during the budget process to consider not only
the present but also the past and the future. Current conditions considered for this budget include the number of utility
customers the City serves; the staffing level required to provide services to citizens; and how COVID-19 and inflation
have affected the City’s operating costs. The past holds valuable information including items such as historical trends
of sales tax revenues and the rate of change in property values for property tax projections. Future considerations to
be considered include: the number of new houses expected to be built in the next twelve months; the number and size
of businesses scheduled to open in the near future; and planned development along the I-35 corridor that runs through
Sanger. To help plan for the future, this budget contains a five-year projected budget for the General Fund.
The departmental budget worksheets are combined with revenues, personnel and utility expenses to prepare a working
budget, which is reviewed by the City Manager. The City Manager and the Finance Director meet with each department
to review and discuss the requested budget in detail. These meetings assist the City Manager in determining priorities
for the budget. The Denton County Chief Appraiser will certify the tax roll during July, allowing the City to propose a
tax rate and estimate property tax revenues.
A series of public budget workshops are held with the City Council, allowing for citizen input for the budget process.
These workshops allow the City Council to formulate its priorities for the proposed budget. Following these workshops,
the proposed budget is formulated. This proposed budget is filed with the City Secretary before the end of August and
is published on the City’s website for citizen review. Public hearings on the proposed budget and property tax rate are
scheduled to allow for citizen input. Following the public hearings, the budget may be adopted.
The budget may be adopted at any regular or special meeting of the City council prior to the beginning of the fiscal
year. On final adoption, the budget is in effect for the budget year. During the year, the City Council may amend or
The City of Sanger, Texas Page 24 Official Budget 2022-23
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Item 9.
change the budget to provide for any additional expense. Section 9.05 of the City’s Charter states “Under conditions
which may arise and which could not reasonably have been foreseen in the normal process of planning the budget,
the Council may, by a majority vote of the full membership, amend or change the budget to provide for any additional
expenses in which the general welfare of the citizenry is involved. These amendments shall be by ordinance, and shall
become an attachment to the original budget.”
In February and August, the City Manager and the Finance Director meet individually with each Department Director
to compare operations year to date with the annual budget.
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Item 9.
LIST OF FUNDS
GENERAL FUND: This is the general operating fund for the City, utilized to account for all
resources not required to be accounted for in another fund. The basis of accounting for
financial reporting and budgeting is the modified accrual basis.
DEBT SERVICE FUNDS: This governmental fund type is used to account for the
accumulation of resources for, and the payment of, general long-term debt principal and
interest. Debt Service Funds of the City include the General Debt Service Fund and the
Enterprise Debt Service Fund. The basis of accounting for financial reporting and budgeting
is the modified accrual basis.
CAPITAL PROJECTS FUNDS: These funds were established to account for resources used
for the acquisition and construction of capital facilities by the City. Capital Projects Funds of
the City include Capital Projects Fund and Enterprise Capital Projects Fund. The basis of
accounting for financial reporting and budgeting is the modified accrual basis.
SPECIAL REVENUE FUNDS: These funds are used to account for the revenue derived from
specific taxes or other earmarked revenue sources (other than for major capital projects) that
are restricted by law or administrative action to expenditures for specified purposes. Special
Revenue funds of the City include Hotel/Motel Tax Fund; General Storm Recovery Fund;
Enterprise Storm Recovery Fund; Beautification Fund; Library Restricted Fund; Parkland
Dedication Fund; Roadway Impact Fee Fund; Court Security Fund; Court Technology Fund;
Child Safety Fund; Police Donations Fund; Fire Donations Fund; Park Donations Fund, and
Library Donations Fund. The basis of accounting for financial reporting and budgeting is the
modified accrual basis. GO
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ENTERPRISE FUND: This fund accounts for the operations and financing of self-supporting
activities of a governmental unit that renders services on a user charge basis to the general
public, similar to private business enterprises. The basis of accounting for financial reporting
and budgeting is the accrual basis.
INTERNAL SERVICE FUND: This fund accounts for the financing of centralized services to
different funds and City departments on a cost reimbursement basis. The basis of accounting
for financial reporting and budgeting is the modified accrual basis.
4A CORPORATION FUND: This fund accounts for the operations and financing of self-
supporting activities of the Sanger Texas Industrial Development Corporation. Funded by a
½ cent sales tax, this fund is used to help new and existing businesses expand in Sanger with
a primary goal of bringing jobs to Sanger. The basis of accounting for financial reporting and
budgeting is the modified accrual basis.
4B CORPORATION FUND: This fund accounts for the operations and financing of self-
supporting activities of the Sanger Texas Economic Development Industrial Corporation.
Funded by a ½ cent sales tax, this fund is used to enhance the local economy by improving
the quality of life in Sanger. The basis of accounting for financial reporting and budgeting is
the modified accrual basis.
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Item 9.
FUND RELATIONSHIPS WITH FUNCTIONAL AREAS
Administration Public Safety Community
Development Public Works Culture &
Recreation
General
Police, Animal
Control, Fire,
Municipal Court
Development
Services
Streets, Solid
Waste
Parks &
Recreation,
Library
Debt Service Debt Service
Enterprise Water, Waste
Water, Electric
Enterprise Debt Service Debt Service
Internal Service
City Council,
Administration,
City Secretary,
Legal, Finance,
Human
Resources,
Facilities
Public Works
Administration
4A 4A
4B 4B
Capital Projects Administration Public Works
Administration
Enterprise Capital
Projects
Administration Public Works
Administration
Hotel/Motel Administration
General Storm Recovery Administration
Electric Storm Recovery Administration
Beautification Administration
Library Restricted Library
Parkland Dedication Administration
Roadway Impact Fee Administration
Court Security Court
Court Technology Court
Child Safety Police
Forfeited Property Police
Police Donations Police
Fire Donations Fire
Park Donatoins Parks
Library Donations Library
F U N C T I O N A L A R E A
F
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Item 9.
ABOUT SANGER
OVERVIEW
The City of Sanger, Texas was incorporated in 1886 and operates under a Council-Manager form of government. The
City provides general government, public safety, public works, culture and recreation, water, sewer and electricity
operations to citizens.
LOCATION
Sanger is strategically located along in Northern Denton County and occupies 10.9 square miles along Interstate 35.
The city’s location, services and amenities make it a wonderful place to live. Uniquely situated 50 miles from both
Dallas and Fort Worth, Sanger offers residents the amenities of a major metropolitan area while retaining a small-town
quality of life. In addition, the Dallas/Fort Worth International Airport is 38 miles away.
Sanger is located minutes from the shores of Lake Ray Roberts, the 6th largest lake in Texas. Sanger is also located
in “horse country”, as Denton County has more working horse ranches than any other county in the United States.
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Item 9.
HISTORY
During the rapid expansion of railroads following the Civil War, the Gulf, Colorado & Santa Fe Railway grew from South
Texas northward, through the area that is today known as Sanger. The railroad selected a spot between Fort Worth
and Gainesville for a new stop. The railroad had two reasons for selecting this particular spot. First, the steam
locomotives of the day required frequent stops to replenish the engine’s water supply. Second, this spot was close to
the Chisholm Trail. Cattle drives were a major economic activity at the time and the Chisholm Trail was the most
important route for cattle drives leaving Fort Worth. In a relatively short time, the railroad would replace the Chisholm
Trail as the means for moving cattle north out of Texas.
In 1886, the railroad purchased land from Mrs. Elizabeth Huling of Lampasas, Texas and built a one-room depot, cattle
pens and loading chute on the site. Mrs. Huling hired two surveyors to lay out a town around the railroad stop, and she
donated land for a wagon yard, water well, school, town square, cemetery, and a church. Lots were laid out for stores
and homes, and lots were given to anyone who would build a house costing at least $500. The city was originally
named Huling in her honor.
The community’s name was changed to New Bolivar for a short time. The railroad officially named the town Sanger in
1887 in honor of railroad customers Lehman, Isaac, Alex, Sam and Philp Sanger. Pioneers in the dry goods wholesale
and resale industry in Texas, the Sanger Brothers built a chain of stores in railroad towns to utilize the trains to move
merchandise. Although the city was named in their honor, the Sanger Brothers never lived in the city or operated a
store here.
Rail service began when the first trains came through in 1887. Cattle began loading the trains as soon as service to
Kansas City was established. The first residents of the area were Francis and Melissa Ready and their daughter Molly.
In the spring of 1887, the family sought refuge from a snow storm in the depot as they were passing through, and
decided to stay. The family built a one-room cabin, and Mrs. Ready cooked meals for the cowboys who drove the
cattle to the pens. Mr. Ready later built a hotel near the pens, and operated a post office in the lobby after he was
commissioned postmaster.
The City of Sanger was incorporated in 1892 and William E. Partlow was elected the first Mayor of Sanger. Business
thrived in the following years and led to the growth of the City. Thanks to a large mill and grain elevator, Sanger became
a large farming community.
At some point, a fire destroyed the depot and the railroad built a new station that included a larger depot building,
waiting rooms, a Western Union telegraph office, and a Wells Fargo freight office. The depot operated 24 hours a day,
6 days a week. Around 1900, ranchers began trucking cattle to Fort Worth instead of shipping them to Kansas City.
At the time when the trains stopped shipping cattle, resourceful individuals began using the railroad to ship dairy cream
to Fort Worth and Ardmore, Oklahoma.
Texas State Highway 40 ran through the area and became a portion of US Route 77 in 1929. Interstate 35 was built
along the route in the early 1960’s. As the railroad replaced the cattle trail, the highway system replaced the railway
as the conduit that brought visitors and business to Sanger. The years following World War II saw the decline of
railroads nationwide, and the Sanger depot eventually closed. Interstate 35 serves the heartland of America, running
from South Texas to Minnesota. According to the Texas Department of Transportation, more than 50,000 vehicles
pass through Sanger on I-35 daily.
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QUICK FACTS
LOCATION Sanger is located along Interstate 35 in northern Denton County
in north Texas. Sanger is located less than an hour from both
Dallas and Fort Worth.
AREA 10.9 square miles
FORM OF GOVERNMENT Council-Manager
INCORPORATION 1892
POPULATION 9,470 (01/01/2022 estimate)
TRANSPORTATION Interstate 35
DFW Airport - 39 miles
Love Field - 48 miles
BNSF Railway
CLIMATE Köppen Climate Classification “Cfa” (Humid Subtropical Climate)
Average temperature 64º
Average Precipitation 14.9”
SALES TAX RATE 6.25% State of Texas
1.00% City of Sanger
0.50% 4A Corporation
0.50% 4B Corporation
BOND RATING AA (Standard & Poor’s)
TOP 10 PROPERTY TAXPAYERS Wal-Mart Stores East, L.P. US06068
Wal-Mart Stores East, L.P.
Trails of Sanger Apartments LLC
Ramar Land Corporation
Maccamp LTD
Sanger Lodging, LLC
Paccar Financial
LGI Homes-Texas LLC
Williamsburg Construction Services
Springer Properties LLC
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LOCAL EVENTS
Sanger takes pride in the small-town charm it
offers. Although many events were cancelled
as a result of the COVID-19 pandemic, the
City began offering more regular events during
the past year. Here are some of the events
that usually happen each year in Sanger.
FEBRUARY Mother-Son Valentine Dance
MARCH Spring Clean Up Day
APRIL City-wide Easter Egg Hunt
JUNE Summer Reading Program
JULY Freedom Fest
SEPTEMBER Sanger “Sellabration” Market
Adult Kickball league
Fishing Derby
OCTOBER Halloween Trick or Treat
DECEMBER Four Days of Christmas
Christmas Parade
Santa Around Town
ONGOING Yoga Classes
Baseball & Softball Leagues
Concerts in the Park
Preschool Story Time
Movies in the Park
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Item 9.
STATISTICS
2317
25
35
157
133
132
0% 20% 40% 60% 80% 100%
Housing Units 1
1 Unit 2 Units
3 or 4 Units 5 to 9 Units
10+ Units Mobile Home/Other
1,
2
0
4
1,
1
1
9
1,
0
0
0
1,
1
7
0
1,
1
9
0
1,
6
0
3
2,
5
7
4
3,
5
0
8
4,
5
3
4
6,
9
1
6
8,
8
3
9
9,
4
7
0
0
2,000
4,000
6,000
8,000
10,000
19
2
0
19
3
0
19
4
0
19
5
0
19
6
0
19
7
0
19
8
0
19
9
0
20
0
0
20
1
0
20
2
0
20
2
2
Population Growth 1,2
11%
Under 5
13%
5 to 14
12%
15 to 24
15%
25 to 34
16%
35 to 44
11%
45 to 54
10%
55 to 64
6%
65 to 74
6%
Over 75
Population Age Distribution 1
MAJOR EMPLOYERS
1,000+ Employees:
• Wal-Mart Distribution Center
200 – 499 Employees:
• R & L Carriers
• Sanger Independent School District
• Sam’s Distribution Center
50-100 Employees:
• City of Sanger
• A&W Productions
• Eikon Engineering
• Babe’s Chicken
20-50 Employees:
• Holiday Inn Express
• Hollingsworth Manufacturing
• McClain’s RV Super Store
• Miguelito’s Mexican Restaurant
• North Texas Plastics
• Sanger Bank
SCHOOLS 2
Butterfield Elementary School
Chisholm Trail Elementary School
Clear Creek Intermediate School
Sixth Grade Campus
Sanger Middle School
Linda Tutt High School
Sanger High School
University of North Texas (Denton)
Texas Women’s University (Denton)
North Central Texas College
(Gainesville)
1 factfinder.census.gov
2 North Central Texas Council of Governments
3 Sanger Economic Development Corporation
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Item 9.
2022-2023 BUDGET AT A GLANCE
WHERE DOES THE MONEY COME FROM?
Charges for Services
$14,004,406
51%
Property Taxes
$6,242,940
23%
Fines, Fees, Licenses &
Permits
$2,267,286
8%
Sales & Mixed
Drink Taxes
$3,111,000
11%
Franchise Fees
$1,009,895
4%
Other
$856,150
3%
TOTAL REVENUES = $27.5 MILLION (EXCLUDES OTHER SOURCES)
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Item 9.
HOW IS THE MONEY USED?
Capital Assets /
Infrastructure
$19,243,680
42%
Public Works/Utilities
$11,257,342
25%
Public Safety
$6,467,582
14%
General Government
$3,522,860
8%
Debt Service
$2,469,315
5%
Economic & Community
Development
$1,566,600
3%
Culture &
Recreation
$1,258,476
3%
Total Expenditures = $45.8 Million (Excludes Inter-Fund Transfers)
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Item 9.
2022-2023 BUDGET BY FUND
REVENUES BY FUND
Enterprise Fund
$13,121,406
48%
General Fund
$11,274,081
41%
Enterprise Capital
Projects Fund
$900,000
3%
4A Fund
$822,000
3%
4B Fund
$830,000
3%
Special Revenue Funds
$301,250
1%Debt Service Fund
$159,158
1%
Capital Projects Fund
$45,000
0%
Total Revenues = $27.5 Million (EXCLUDES OTHER SOURCES)
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Item 9.
EXPENDITURES BY FUND
Enterprise Capital
Project Fund
$16,177,910
35%
Enterprise Fund
$10,107,342
22%
General Fund
$10,560,328
23%
Internal Service
Fund
$3,483,760
8%
Enterprise Debt
Service Fund
$2,132,761
5%
Capital Projects Fund
$2,165,000
5%
4B Fund
$644,050
1%
Debt Service Fund
$336,554
1%
4A Fund
$139,050
0%
Special Revenue Funds
$39,100
0%
Total Expenditures = $45.8 Million (Excludes Inter-Fund Transfers)
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Item 9.
REVENUES, EXPENDITURES AND CHANGES IN FUND
BALANCE
OVERVIEW OF MAJOR REVENUE SOURCES
The City has numerous sources of income, including taxes, franchise fees, charges for services, fees, and licenses
and permits. For the 2022-2023 budget, three revenue sources account for 85% of all revenues: Charges for Services,
Property Taxes, and Sales/Mixed Drink Taxes.
Charges for Services
Charges for Services includes the billing of Water, Waste Water and Electric utilities in the Enterprise Fund and Solid
Waste Collections in the General Fund. Total Charges for services are $14,004,406, which is 51% of the City’s total
projected revenues.
Enterprise Fund Charges for Services
The primary revenue stream of the Enterprise Fund is the billing and collection of Water, Waste Water and Electric
utilities. Totaling $12,742,406, these combined charges for services accounts for 46% of the City’s projected revenues.
Water revenues of $2,334,878 are an increase of $92,128 (4%) over last year’s projection of $2,242,750.
Revenues have steadily grown through the years, the result of both increasing population and occasional
changes in the rate structure. Water revenues are expected to rise in future years, the result of continued
growth.
Waste Water revenues of $2,715,028 are an increase of $211,715 (8%) over last year’s projection of
$2,503,313. Revenues have steadily grown through the years, the result of both increasing population and
occasional changes in the rate structure. Waste Water revenues are expected to rise in future years, the result
of continued growth.
Electric revenues of $7,692,500 are a slight decrease of $48,830 (1%) from last year’s projection of
$7,741,330. The City has reevaluated projections for Electric revenues over the past several years and has
adjusted revenue estimates as necessary. Electric revenues are expected to rise in future years, the result of
continued growth.
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22
Enterprise Fund Charges for Services Past 10 Years
Water Revenues Waste Water Revenues Electric Revenues
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Item 9.
Water, Waste Water and Electric rates are set by City ordinance and have historically been set using trend analysis
and a cost-of-service model. The City engaged NewGen Strategies & Solutions, an independent consulting firm to
make recommendations for rates for the next five years. On May 21, 2018, NewGen presented their findings and
recommendations to City Council. Council responded to the recommendations by making adjustments to utility billing
rates and plans to follow NewGen’s recommendations for the coming years. This budget includes funding to have the
rate study updated and projected for the next five years.
General Fund Charges for Services
General Fund Charges for services includes billing for Sanitation and Recycling Services. These charges total
$1,262,000 and account for 5% of total revenues. This amount is an increase of 16% over last year’s projection of
$1,086,644, the result of new residential and commercial properties utilizing services.
Property Taxes
The collection of Property Taxes accounts for a total of $6,204,158 or 23% of the City’s projected revenues. Property
within Sanger is appraised annually by the Denton Central Appraisal District. Property Tax revenue is calculated using
the appraised values of properties and the property tax rate. Property Taxes are reported in the General Fund and the
Debt Service Fund. Projected Property Tax collections are an increase of $598,172 (11%) over the prior year projection
of $5,605,986. Property Tax revenues are expected to continue to rise in future years, the result of continued growth.
The Sanger City Council approved Ordinance 09-21-21 on September 7, 2021, setting the property tax rate at
$0.633711 per $100 valuation for the 2021-22 budget year. For 2022-23, a lowered tax rate of $0.589497 is proposed.
Sales Taxes
The collection of Sales Taxes accounts for a total of $3,100,000 (11%) of the City’s projected revenues. Sales subject
to sales tax are taxed at a total of 8.25% (6.25% to the State of Texas) and 2.0% to the City of Sanger. Projected Sales
Taxes for 2022-23 are an increase of 17% over those projected for 2021-22 at $2,658,672. Sales Tax revenues are
expected to rise in future years, the result of continued growth.
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2021-22
Property Tax Revenues Past 10 Years
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Item 9.
OVERVIEW OF MAJOR EXPENDITURE CATEGORIES
Numerous expenditures are necessary to operate a municipality. Primary categories of expenditures include Salaries
& Benefits, Maintenance & Operations, and Capital Expenses. For the 2022-2023 budget, these three categories
combined total 83% of all expenditures.
Maintenance and Operations
With a total of $7,907,008, Maintenance and Operations expenditures account for 17% of total expenditures. The bulk
of this amount ($7,254,795) is budgeted in the Enterprise Fund. Major components of this amount are: Electric
Wholesale Utility Purchases & Transmission Costs; Electric Franchise Fees; Water Purchases and Utility Demand
Charges; Systems Maintenance for Water, Waste Water & Electric.
Salaries and Benefits
With a total of $9,334,800, Salaries and Benefits account for 20% of total expenditures. The General Fund accounts
for $5,659,7000 of this amount. The General Fund includes 87.4 (71%) of the City’s 123 budgeted positions. The
category of Salaries and Benefits encompasses employee compensation and the City’s portion of Social Security and
Medicare taxes, Texas Municipal Retirement System, health insurance and worker’s compensation.
Capital Expenses
During the budget process, capital items are identified and considered for inclusion in the budget. These items may
be identified by individual City departments, the City Manager, or by the City Council. Capital projects must be clearly
defined and the need explained in order to make it into the budget. Through meetings between the City Manager and
Directors and in City Council workshops, these projects are discussed. Those projects identified as necessary are then
places on a timeline – which will determine in they are included in the current budget or in a future budget. The Capital
Projects section of this document explains this in more detail and includes a five-year future schedule of currently
planned projects.
With a total of $20,915,417, Capital Expenditures account for 46% of total expenditures. The bulk of this amount
($16,227,510) is budgeted in the Enterprise Capital Projects Fund. The major components of this amount are
$9.972.510 for the relocation of City utilities along Interstate 35, $3,200,000 for a new water and electric meter reading
system, and $1,200,000 for water system improvements.
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Item 9.
OVERVIEW OF CHANGES IN FUND BALANCE
City funds often will not see a great increase or decrease in Fund Balance in a single year. There are circumstances,
however, where a larger increase or decrease in Fund Balance may occur as the result of strategic planning. Changes
in Fund Balance are projected to be as follows:
4A Fund
For the budget year, the 4A Fund is projected to have an increase in Fund Balance of $652,950 (19%). The 4A
Corporation is managed by a Board of Directors made up of area residents appointed by the City Council. Type A
funds come from a ½ cent sales tax and can only be used for specific economic development activities. 4A is minimizing
expenditures in the current year to allow for use of the funds for major projects in future years.
Capital Projects Fund
The Capital Projects Fund is projecting a 73% decrease ($2,120,000) in Fund Balance this year. The funds balance
has grown over the past years, and will be utilized in this and future years on projects. During 2022-23, these projects
include a street rehabilitation program, utility program, improvements to Marion Road, improvements to the downtown
Sanger area, and the starting the process of constructing a joint public safety facility.
Enterprise Capital Projects Fund
The Enterprise Capital Projects Fund is projecting a decrease in Fund Balance of $1,327,510 (-35%). Major projects
include the relocation of utilities along I-35, a new water and electric metering system, and water system improvements.
Special Revenue Funds
The Special Revenue Funds are projecting an overall increase in Fund Balance of $562,150 (15%). The majority of
this increase is a $300,000 projected increase in the General Storm Recovery Fund and a $200,000 increase in the
Roadway Impact Fee Fund. The monies in the General Storm Recovery Fund will be used for repairs to City-owned
property from damage caused by future storms. The monies in the Roadway Impact Fee Fund will be used for future
neighborhood development projects.
Fund
Projected
Fund Balance,
10/01/2021
Revenues &
Other Sources
Expenditures
& Other Uses
Projected
Fund Balance,
10/01/2022
Percent
Change
General Fund 11,257,737 12,241,832 12,241,832 11,257,737 0.0%
Debt Service Fund 797,291 371,985 388,089 781,187 -2.0%
Enterprise Fund 21,021,290 14,432,598 14,432,598 21,021,290 0.0%
Enterprise Debt Service Fund (23,755) 2,158,000 2,132,761 1,484 0.0%
Internal Service Fund 431,207 3,483,760 3,483,760 431,207 0.0%
4A Fund 3,411,016 822,000 154,050 4,078,966 19.6%
4B Fund 2,258,648 830,000 871,550 2,217,098 -1.8%
Capital Projects Funds 2,895,095 45,000 2,165,000 775,095 -73.2%
Enterprise Capital Project Fund 3,843,353 14,900,000 16,177,910 2,565,443 -33.2%
Special Revenue Funds 3,737,729 601,250 39,100 4,299,879 15.0%
Total 49,629,611 49,886,425 52,086,650 47,429,386 -4.4%
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Item 9.
COMBINED FUNDS SUMMARY (DETAILED)
COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES TO FUND BALANCE
FOR ALL FUNDS SUBJECT TO APPROPRIATION
General
Fund
Debt
Service
Fund
Enterprise
Fund
Enterprise
Debt
Service
Internal
Service
Fund
Beginning Fund Balance 11,257,737 797,291 21,021,290 (23,755) 431,207
Revenues
Property Tax 6,088,455 154,485 - - -
Sales & Mixed Drink Tax 1,511,000 - - - -
Franchise Fees 1,009,895 - - - -
Charges for Services 1,262,000 - 12,742,406 - -
Fees 574,431 - 200,000 - -
Licenses & Permits 363,500 - - - -
Fines 155,755 - - - -
Interest Income 225,000 5,000 60,000 - -
Miscellaneous 122,500 - 119,000 - -
Total Revenues 11,312,536 159,485 13,121,406 - -
Other Sources
Transfers In 146,535 212,500 - 2,158,000 3,483,760
Use of Bond Proceeds - - - - -
Use of Fund Balance 782,761 - 1,311,192 - -
Total Other Sources 929,296 212,500 1,311,192 2,158,000 3,483,760
Total Revenues/Sources 12,241,832 371,985 14,432,598 2,158,000 3,483,760
Expenditures
Salaries & Benefits 5,724,000 - 1,714,900 - 1,773,900
Supplies & Materials 459,421 - 122,170 - 549,965
Maintenance & Operations 553,413 - 7,254,795 - 92,200
Contract Services 1,848,759 - 455,245 - 837,850
Utilities 90,400 - 309,100 - 143,000
Capital Expenses 1,707,930 - 249,132 - 86,845
Debt Service 51,535 336,554 2,000 2,132,761 -
Court Costs 68,870 - - - -
Grant Expenses 56,000 - - - -
Total Expenditures 10,560,328 336,554 10,107,342 2,132,761 3,483,760
Other Uses
Transfers Out 1,681,504 51,535 4,325,256 - -
Total Other Uses 1,681,504 51,535 4,325,256 - -
Total Expenses/Uses 12,241,832 388,089 14,432,598 2,132,761 3,483,760
Excess of Revenues/Sources - (16,104) - 25,239 -
over Expenditures/Uses
Ending Fund Balance 11,257,737 781,187 21,021,290 1,484 431,207
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Item 9.
4A Fund 4B Fund
Capital
Projects
Fund
Enterprise
Capital
Projects
Special
Revenue
Funds
Total
Beginning Fund Balance 3,411,016 2,258,648 2,895,095 3,843,353 3,737,729 49,629,611
Revenues
Property Tax - - - - - 6,242,940
Sales & Mixed Drink Tax 800,000 800,000 - - - 3,111,000
Franchise Fees - - - - - 1,009,895
Charges for Services - - - - - 14,004,406
Fees - - - 750,000 210,000 1,734,431
Licenses & Permits - - - - - 363,500
Fines - - - - 13,600 169,355
Interest Income 22,000 30,000 45,000 150,000 20,150 557,150
Miscellaneous - - - - 57,500 299,000
Total Revenues 822,000 830,000 45,000 900,000 301,250 27,491,677
Other Sources
Transfers In - - - - 300,000 6,300,795
Use of Bond Proceeds - - - 14,000,000 - 14,000,000
Use of Fund Balance - - - - - 2,093,953
Total Other Sources - - - 14,000,000 300,000 22,394,748
Total Revenues/Sources 822,000 830,000 45,000 14,900,000 601,250 49,886,425
Expenditures
Salaries & Benefits 60,500 60,500 - - 1,000 9,334,800
Supplies & Materials 47,750 38,750 - - 13,000 1,231,056
Maintenance & Operations 5,800 800 - - - 7,907,008
Contract Services 25,000 15,000 - - 25,100 3,206,954
Utilities - - - - - 542,500
Capital Expenses - 479,000 2,165,000 16,177,910 - 20,865,817
Debt Service - - - - - 2,522,850
Court Costs - - - - - 68,870
Grant Expenses - 50,000 - - - 106,000
Total Expenditures 139,050 644,050 2,165,000 16,177,910 39,100 45,785,855
Other Uses
Transfers Out 15,000 227,500 - - - 6,300,795
Total Other Uses 15,000 227,500 - - - 6,300,795
Total Expenses/Uses 154,050 871,550 2,165,000 16,177,910 39,100 52,086,650
Excess of Revenues/Sources 667,950 (41,550) (2,120,000) (1,277,910) 562,150 (2,200,225)
over Expenditures/Uses
Ending Fund Balance 4,078,966 2,217,098 775,095 2,565,443 4,299,879 47,429,386
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Item 9.
COMBINED FUNDS BUDGET SUMMARY
COMBINED BUDGET SUMMARY
FOR ALL FUNDS SUBJECT TO APPROPRIATION
Beginning Fund Balance 36,741,880 45,693,095 45,693,095 49,629,611
Revenues
Property Tax 5,243,765 5,548,157 5,605,986 6,242,940
Sales & Mixed Drink Tax 2,575,201 2,407,000 2,668,472 3,111,000
Franchise Fees 910,840 971,463 981,054 1,009,895
Charges for Services 13,017,322 13,701,517 13,574,037 14,004,406
Fees 2,087,985 1,901,625 710,108 1,734,431
Licenses & Permits 466,076 424,000 228,957 363,500
Fines 162,132 167,550 158,026 169,355
Interest Income 489,788 402,850 501,787 557,150
Miscellaneous 1,345,822 231,500 201,169 299,000
Total Revenues 26,298,931 25,755,662 24,629,596 27,491,677
Other Sources
Transfers In 8,680,064 20,111,503 7,111,503 6,300,795
Use of Bond Proceeds 339,600 13,000,000 6,000,000 14,000,000
Use of Fund Balance - - - 2,093,953
Total Other Sources 9,019,664 33,111,503 13,111,503 22,394,748
Total Revenues/Sources 35,318,595 58,867,165 37,741,099 49,886,425
Expenditures
Salaries & Benefits 5,976,657 7,635,901 6,637,979 9,334,800
Supplies & Materials 602,261 1,144,480 696,671 1,231,056
Maintenance & Operations 6,551,627 7,963,906 6,457,735 7,907,008
Contract Services 2,205,312 2,856,256 2,180,009 3,206,954
Utilities 466,022 515,325 453,640 542,500
Capital Expenses 1,520,061 15,292,011 7,825,134 20,865,817
Debt Service 2,669,790 2,277,252 2,278,033 2,522,850
Court Costs 56,198 61,800 53,879 68,870
Grant Expenses - 106,000 15,000 106,000
Total Expenditures 20,047,928 37,852,931 26,598,080 45,785,855
Other Uses
Transfers Out 6,319,452 7,106,503 7,206,503 6,300,795
Total Other Uses 6,319,452 7,106,503 7,206,503 6,300,795
Total Expenses/Uses 26,367,380 44,959,434 33,804,583 52,086,650
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 45,693,095 59,600,826 49,629,611 47,429,386
8,951,215 13,907,731 3,936,516 (2,200,225)
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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FU
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Item 9.
GENERAL FUND
OVERVIEW
The General Fund is the principle operating fund for resources (revenues) and uses of resources (expenditures) for
what are generally recognized as governmental functions and services. In general, all activities are recorded in this
fund unless there is a managerial or legal reason for it to be recorded in another fund.
The General Fund receives revenues from property taxes, sales taxes, franchise fees, fines, fees for service, interest
income and other miscellaneous general revenue sources.
The General Fund includes these departments:
o Police
o Animal Control
o Fire
o Municipal Court
o Development Services
o Streets
o Parks & Recreation
o Library
o Solid Waste
The basis of accounting for the General Fund for both financial reporting and budgeting is the modified accrual basis.
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Item 9.
GENERAL FUND BUDGET SUMMARY
Salaries &
Benefits
54%
Supplies &
Materials
4%
Maintenance &
Operations
5%
Contract Services
18%
Utilities
1%
Capital Expenses
16%
Debt Service
0%
Court Costs
1%
Grant Expenses
1%
GENERAL FUND EXPENDITURES
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Item 9.
GENERAL FUND BUDGET SUMMARY
Beginning Fund Balance 7,201,005 10,922,485 10,922,485 11,257,737
Revenues
Taxes 5,962,103 6,600,999 6,756,786 7,599,455
Franchise Fees 910,840 971,463 981,054 1,009,895
Solid Waste 1,073,060 1,096,000 1,086,644 1,262,000
Licenses & Permits 466,076 424,000 228,957 363,500
Fines 147,322 153,300 143,552 155,755
Fire & EMS 806,077 635,000 2,138 466,890
Police & Animal Control 62,599 61,450 80,653 70,621
Parks & Recreation 10,510 21,100 18,631 14,000
Library 18,241 24,075 20,048 22,920
Interest Income 15,160 100,000 175,000 225,000
Miscellaneous 1,187,172 87,500 69,814 122,500
Total General Fund Revenues 10,659,160 10,174,887 9,563,277 11,312,536
Other Sources
Transfers In 461,535 151,535 151,535 146,535
Use of Fund Balance - - - 782,761
Total Other Sources 461,535 151,535 151,535 929,296
Total Revenues/Sources 11,120,695 10,326,422 9,714,812 12,241,832
Expenditures
Salaries & Benefits 3,498,576 4,407,400 3,641,186 5,724,000
Supplies & Materials 297,575 476,598 347,456 459,421
Maintenance & Operations 253,210 469,467 454,461 553,413
Contract Services 1,334,408 1,586,661 1,337,074 1,848,759
Utilities 77,325 93,275 85,172 90,400
Capital Expenses 54,189 323,989 430,131 1,707,930
Debt Service 51,535 51,535 51,535 51,535
Court Costs 56,198 61,800 53,879 68,870
Grant Expenses - 56,000 - 56,000
Total Expenditures 5,623,016 7,526,725 6,400,894 10,560,328
Other Uses
Transfers Out 1,776,199 2,878,666 2,978,666 1,681,504
Total Other Uses 1,776,199 2,878,666 2,978,666 1,681,504
Total Expenses/Uses 7,399,215 10,405,391 9,379,560 12,241,832
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 10,922,485 10,843,516 11,257,737 11,257,737
3,721,480 (78,969) 335,252 -
2020-21 Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
GENERAL FUND REVENUES
Taxes
Property Tax 4,631,947 5,318,999 5,382,619 6,038,455
Delinquent Prop. Tax 13,607 25,000 38,274 25,000
Penalty & Interest Prop. Tax 24,224 50,000 26,093 25,000
Sales Tax 1,282,875 1,200,000 1,300,000 1,500,000
Mixed Drink Tax 9,450 7,000 9,800 11,000
Total Taxes 5,962,103 6,600,999 6,756,786 7,599,455
Franchise Fees
Century Link 0 5,500 5,500 0
ATMOS 47,931 48,000 63,021 67,000
Suddenlink 28,729 42,000 42,000 26,000
Nortex 2,978 2,200 3,200 3,000
COSERV 112,493 120,000 130,000 144,000
City of Sanger Water 115,048 119,134 119,134 123,383
City of Sanger Sewer 114,004 140,229 140,229 146,612
City of Sanger Electric 410,400 410,400 410,400 410,400
Progressive 55,679 55,000 57,000 62,000
Roll-offs 16,864 17,000 1,800 20,000
ROW fees 6,714 12,000 8,770 7,500
Total Franchise Fees 910,840 971,463 981,054 1,009,895
Solid Waste
Sanitation Billing 1,063,277 1,085,000 1,075,000 1,250,000
Sanitation Penalties 9,783 11,000 11,644 12,000
Total Solid Waste 1,073,060 1,096,000 1,086,644 1,262,000
Licenses & Permits
Building Permits 341,588 325,000 125,036 300,000
Zoning and Plats 9,409 20,000 47,969 20,000
Engineering Inspection Fee 52,455 30,000 0 1,000
Civil Plan Review Fees 35,304 20,000 14,745 1,000
Street Cut Permit 120 1,000 0 1,000
Health Permits 14,513 17,500 18,000 17,500
Fire Alarm/Sprinkler 10,587 7,500 14,287 15,000
Solicitor Permits 550 0 4,675 5,000
RV Park Annual Permit 1,550 1,500 2,000 1,500
Beer & Wine Permit 0 1,500 2,245 1,500
Total Licenses & Permits 466,076 424,000 228,957 363,500
2020-21 Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
GENERAL FUND REVENUES
Fines
Default/Court 605 600 758 750
Judicial Fee- County-JFCT 219 300 87 150
Judicial Fee-City 24 100 10 50
Local Municipal Jury 59 100 57 150
State Traffic Fee 15,750 17,800 11,228 17,900
Consolidated Court Fee 37,969 38,800 35,733 39,800
State Jury Fee - SJRF 160 200 65 100
Child Safety Court Cost 1,417 2,000 613 2,000
Administrative Fee $20 160 200 225 300
Special Expense Fee 18,332 20,900 17,850 21,100
Truancy Prevention Fund 3,012 3,100 2,854 3,200
Fines 52,744 51,200 57,403 52,500
Impound Fees 0 0 181 0
Warrant Fees - FTA 4,397 4,500 5,175 4,500
Arrest Fees 2,695 2,800 2,501 3,000
Traffic Code 953 0 677 1,100
Civil Justice Fee 7 100 1 5
Defensive Driving Fee 650 800 360 1,000
Time Payment Local 558 0 821 700
Municipal Service Bureau 5,881 6,100 6,033 6,000
Time Payment State 150 200 108 200
Truancy Defensive Fund 80 100 32 50
TLFTA1 900 900 330 700
TLFTA2 360 400 270 300
TLFTA3 240 300 180 200
Total Fines 147,322 153,300 143,552 155,755
Fire & EMS
Fire Denton Co. Interlocal 10,000 10,000 15,000 10,000
EMS Denton Co. Interlocal 193,800 250,000 203,925 161,390
Emergicon Revenue 418,622 325,000 306,111 295,500
Texas Supplemental Amb 183,655 50,000 179,590 0
Total Fire & EMS 806,077 635,000 2,138 466,890
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
GENERAL FUND REVENUES
Police and Animal Control
Animal Control Fees 1,025 1,250 1,125 1,250
Mowing Fees 13,941 10,000 4,908 10,000
Police Fees 2,961 3,000 2,115 3,000
Sanger ISD Resource Officer 44,672 46,000 72,505 56,371
State Reimbursements 0 1,200 0 0
Total Police and Animal Control 62,599 61,450 80,653 70,621
Parks & Recreation
Community Center Fees 5,715 10,000 9,000 7,500
Park & Ballfield Revenues 4,175 6,700 1,823 2,500
Tournament Fees 0 1,200 750 1,500
Special Events 0 2,000 3,180 0
Church Rental Fees 620 1,200 3,878 2,500
Total Parks and Recreation 10,510 21,100 18,631 14,000
Library
Library Misc. 284 200 353 200
Library Fines 4 0 93 60
Library Copies 872 3,000 1,670 3,000
Inter Library loan 3 1,500 47 50
Library Cards 17 75 38 60
Lost Books 161 400 334 350
Yoga Class Charges 0 2,000 113 1,800
Denton Co Interlocal Agreement 16,900 16,900 17,400 17,400
Total Library 18,241 24,075 20,048 22,920
Interest Income 15,160 100,000 175,000 225,000
Interest Income 15,160 100,000 175,000 225,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
GENERAL FUND REVENUES
Miscellaneous Income
Rental Income 19,620 22,500 24,533 22,500
Misc. Income GF 56,969 15,000 37,781 50,000
Donations - Freedom Fest 0 0 7,000 0
Proceeds from Sale of Assets 6 25,000 0 25,000
Insurance Damage Reimbursement 28,744 25,000 500 25,000
COVID-19 Funding 1,081,833 0 0 0
Total Miscellaneous 1,187,172 87,500 69,814 122,500
Total General Fund Revenues 10,659,160 10,174,887 9,563,277 11,312,536
Other Sources
PILOT from EF 85,000 95,000 95,000 95,000
From DSF 51,535 51,535 51,535 51,535
From CIP Fund 325,000 0 0 0
From Police Donations Fund 0 5,000 5,000 0
Use of Fund Balance 0 0 0 782,761
Total Transfers 461,535 151,535 151,535 929,296
Total General Fund Revenues/Sources 11,120,695 10,326,422 9,714,812 12,241,832
2020-21 Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
The City of Sanger, Texas Page 53 Official Budget 2022-23
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Item 9.
POLICE
The City of Sanger Police Department provides law enforcement services for the City. It is tasked with
upholding and protecting the safety and security of citizens and visitors to the City of Sanger.
Mission Statement
To enhance the quality of life in the City through a proactive and professional level of police service; to maintain a
strong commitment to excellence; to ensure safety through integrity, trust, and accountability; to treat all persons with
respect, dignity, and equality; and to build partnerships with the community to meet current and future challenges.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
Ordinances Passed by Council 26 37 33
Resolutions Approved by Council 11 12 12
Proclamations Approved by Council 4 5 5
Plats Approved by Council 11 21 26
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Police Chief 1 1 1
Assistant Police Chief 0 1 1
Lieutenant 1 1 1
Sergeant 2 2 2
Detective 1 2 2
Police Officer 10 10 11
Administrative Assistant 1 1 1
Clerk / Property Room Technician 0 0 1
Total Budgeted Positions 16 18 20
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 1,254,831 1,517,800 1,327,407 1,946,400 428,600 28.24%
Supplies & Materials 55,220 98,000 91,611 91,042 (6,958) -7.10%
Maintenance & Operations 70,466 85,500 90,000 91,000 5,500 6.43%
Contract Services 112,039 97,943 67,239 123,273 25,330 25.86%
Utilities 8,051 9,000 8,523 10,200 1,200 13.33%
Capital Expenses - 226,205 226,205 195,131 (31,074) -13.74%
Total Department Budget 1,500,607 2,034,448 1,810,985 2,457,046 422,598 20.77%
EXPENDITURE BY CATEGORY
EXPENDITURE ALLOCATION
77.2%
Salaries & Benefits
3.7%
Supplies & Materials
4.5%
Maintenance & Operations
7.9%
Contract Services
0.3%
Utilities
6.4%
Capital Expenses
-
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
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Item 9.
ANIMAL CONTROL
The City of Sanger Animal Control provides for the safety of the public through the control of wild and
domesticated animals. It is also charged with providing for the welfare of animals within the City. Animal control is
responsible for the adoption of abandoned and surrendered animals. Animal control operates under the supervision
of the Police Chief.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Animal Control Officer 1 1 1
Total Budgeted Positions 1 1 1
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 53,870 66,800 57,198 73,200 6,400 9.58%
Supplies & Materials 57,521 69,900 55,097 70,900 1,000 1.43%
Maintenance & Operations 2,897 5,500 2,648 5,500 - 0.00%
Capital Outlay - 60,740 - - (60,740) -100.00%
Total 114,288 202,940 114,943 149,600 (53,340) -26.28%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
2020-21 Actual 2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Capital Outlay
EXPENDITURE ALLOCATION
48.9%
Salaries & Benefits
47.4%
Supplies & Materials
3.7%
Maintenance & Operations
The City of Sanger, Texas Page 57 Official Budget 2022-23
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Item 9.
FIRE
The City of Sanger Fire Department is responsible for all facets of fire suppression and prevention within the City and
surrounding area of the county. It is a combination department made up of paid staff and volunteers. The fire station is
staffed around the clock for rapid response to emergencies. Other duties include rescue, emergency medical services and
public education.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
False Alarms 74 76 55
Good Intent 132 132 295
Service Calls 483 366 305
Service Class 25 7 26
Emergency Medical Incidents 1,128 1,041 993
Explosion 3 0 1
Fires 108 44 76
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Fire Chief (Part-time)1 1 1
Assistant Fire Chief 0 0 1
Fire Marshall/Inspector 1 1 1
Lieutenant 2 3 3
Firefighter/Paramedic 7 9 12
Firefighter/Paramedic (Part-time)23 21 21
Total Budgeted Positions 34 35 39
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 912,992 1,260,800 990,000 1,892,100 631,300 50.07%
Supplies & Materials 83,253 121,850 102,345 154,596 32,746 26.87%
Maintenance & Operations 67,691 83,200 91,121 106,500 23,300 28.00%
Contract Services 96,493 73,114 70,521 81,586 8,472 11.59%
Utilities 1,094 4,200 4,000 6,000 1,800 42.86%
Capital Expenses - - 203,926 1,301,664 1,301,664 -
Grant Expenses - 56,000 - 56,000 - 0.00%
Total 1,161,523 1,599,164 1,461,913 3,598,446 1,999,282 125.02%
EXPENDITURE BY CATEGORY
-
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Grant Expenses
EXPENDITURE ALLOCATION
52.6%
Salaries & Benefits
4.3%
Supplies & Materials
3.0%
Maintenance & Operations
2.3%
Contract Services
0.2%
Utilities
36.2%
Capital Expenses
1.6%
Grant Expenses
The City of Sanger, Texas Page 59 Official Budget 2022-23
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Item 9.
MUNICIPAL COURT
The City of Sanger Municipal Court is responsible for the adjudication of criminal matters arising from events
occurring within the City. The Municipal Court tracks and collects fines and warrants, holds court to adjudicate cases
and renders fines to the appropriate state agency.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
Citations Filed 1,032 516 635
Deferred Disposition Requests 144 41 161
Driver Safety Course Requests 56 17 38
Deferred Dispositions 150 41 113
Cases Closed by Driver Safety Courses 58 17 32
Full Payment/Time Served 443 219 267
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Court Clerk 1 1 1
Deputy Court Clerk 1 1 1
Municipal Judge (Part-Time) 2 2 2
Total Budgeted Positions 4 4 4
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DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 139,619 159,000 142,924 174,000 $15,000 9.43%
Supplies & Materials 3,933 11,800 4,329 13,700 $1,900 16.10%
Maintenance & Operations 840 900 840 920 $20 2.22%
Contract Services 10,853 5,900 2,397 5,000 ($900) -15.25%
Court Costs 56,198 61,800 53,879 68,870 $7,070 11.44%
Total 211,443 239,400 204,369 262,490 23,090 9.64%
EXPENDITURE BY CATEGORY
-
25,000
50,000
75,000
100,000
125,000
150,000
175,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Court Costs
EXPENDITURE ALLOCATION
66.3%, Salaries & Benefits
5.2%, Supplies & Materials
0.4%, Maintenance & Operations
1.9%, Contract Services
26.2%, Court Costs
The City of Sanger, Texas Page 61 Official Budget 2022-23
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Item 9.
DEVELOPMENT
SERVICES
The City of Sanger Development Services Department issues business related permits and provides inspection
services for both new and existing construction. Development Services also reviews and approves construction
plans and documents and works with builders and property owners on development issues. Development Services is
also responsible for planning and zoning and provides support for the planning and zoning commission. Development
Services maintains the comprehensive master plan, zoning maps and city limits maps and files the necessary
documents with the County.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Encourage the establishment of new businesses and the expansion of existing businesses in Sanger.
Improve the relationship of mixed land uses and provide optimum opportunity to live and work in Sanger.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
Residential Permits Issued 182 235 118
Residential Inspections Performed 3,107 3,035 1,664
Commercial Permits Issued 23 23 12
Commercial Inspections Performed 536 467 476
Miscellaneous Permits Issued 473 389 362
Miscellaneous Inspections Performed 779 782 602
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Development Service Director 1 1 1
Building Inspector 1 1 1
Community Enhancement Officer 1 1 1
Chief Building Official 0 0 1
Planning Technician 0 0 1
Administrative Assistant I 0 0 1
Planner 1 1 0
Plans Examiner 1 1 0
Permit Technician 1 1 0
Total Budgeted Positions 6 6 6
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 372,135 485,300 370,000 498,800 $13,500 2.78%
Supplies & Materials 31,186 38,000 31,039 43,500 $5,500 14.47%
Maintenance & Operations 1,848 5,300 2,666 5,300 $0 0.00%
Contract Services 47,830 158,454 85,265 235,300 $76,846 48.50%
Utilities 152 475 452 600 $125 26.32%
Total 453,151 687,529 489,422 783,500 95,971 13.96%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
EXPENDITURE ALLOCATION
60.4%
Salaries & Benefits
6.0%
Supplies & Materials
0.7%
Maintenance & Operations
32.7%
Contract Services
0.1%
Utilities
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Item 9.
STREETS
The City of Sanger Street Department is responsible for maintaining the roads, streets, alleys, sidewalks and
right of ways in the City of Sanger. They also maintain street signs. The Street Department serves as the liaison
with contractors building new streets or rehabilitating old streets.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Improve Sanger’s street network.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
Road Hazards Assessed & Corrected 76 116 166
Traffic & Street Signs Installed or Repaired 35 108 58
Miscellaneous Items 69 31 86
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Streets Superintendent 1 1 1
Utility Worker 3 3 4
Total Budgeted Positions 4 4 5
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 212,316 255,500 195,539 352,800 97,300 38.08%
Supplies & Materials 4,834 14,269 3,530 15,300 1,031 7.23%
Maintenance & Operations 45,892 203,500 184,966 233,000 29,500 14.50%
Contract Services 774 - - - - -
Utilities 48,704 55,000 50,302 55,000 - 0.00%
Capital Expenses 38,968 37,044 - 193,135 156,091 421.37%
Debt Service 51,535 51,535 51,535 51,535 - 0.00%
Total 403,023 616,848 485,872 900,770 283,922 46.03%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
2020-21 Actual 2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Debt Service
EXPENDITURE ALLOCATION
49.9%
Salaries & Benefits
2.2%
Supplies & Materials 32.9%
Maintenance & Operations
0.0%
Contract Services
7.8%
Utilities
7.3%
Debt Service
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Item 9.
PARKS & RECREATION
The City of Sanger Parks Department is responsible for the maintenance operations associated with all City
Park and Facilities. The Parks department is also responsible for all building maintenance operations throughout the
organization. The Parks Department is responsible for the brush removal program and vector control operations.
For several years, the functions of Parks and Recreation were accounted for in two separate departments. These
functions have been combined into a single Parks & Recreation Department in the current year, the result of
reorganization and shifting of public events to the Marketing Department.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Encourage development and preservation of the Historic Sanger Downtown area.
Develop, expand, and maintain the Sanger Park System with a variety of parks, open spaces
and recreational facilities.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
Acres Mowed 2,030 2,030 1,505
Brush Orders Completed 760 760 1,470
BUDGETED PERSONNEL SCHEDULE
Functions of the Facilities Department are handled by personnel in the Parks Department. Although there are no employees
working solely in Facilities, beginning this year, ten percent of salaries and benefits from Parks Department personnel are being
allocated to Facilities.
Position Title 2020-21 2021-22 2022-23
Parks & Recreation Director 0 0 0.9
Public Works Director 0.5 0.5 0
Recreation Coordinator 1 1 1
Crew Leader 1 1 0.9
Grounds Maintenance Worker 2 2 3.6
Total Budgeted Positions 4.5 4.5 6.4
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 305,560 362,400 291,028 450,200 87,800 24.23%
Supplies & Materials 37,015 56,800 15,926 23,700 (33,100) -58.27%
Maintenance & Operations 58,326 78,792 77,174 105,550 26,758 33.96%
Contract Services 130,299 241,700 103,770 247,000 5,300 2.19%
Utilities 19,324 24,600 21,895 18,600 (6,000) -24.39%
Capital Expenses 15,221 - - 18,000 18,000 -
Total 565,745 764,292 509,793 863,050 98,758 12.92%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
52.2%
Salaries & Benefits
2.7%
Supplies & Materials
12.2%
Maintenance & Operations 28.6%
Contract Services
2.2%
Utilities
2.1%
Capital Expenses
The City of Sanger, Texas Page 67 Official Budget 2022-23
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Item 9.
LIBRARY
The City of Sanger Library provides written, audio and video materials for loan to the public. The library also provides
computer and internet access free of charge. Librarians assist customers with researching a wide range of subjects. The Library
also provides a wide range of educational programs to both adults and children.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Develop, expand, and maintain the Sanger Park System with a variety of parks, open spaces and
recreational facilities.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
Physical Items Checked Out 15,356 15,356 27,302
eBooks Checked Out 1,244 1,244 123
Patron Library Visits 13,893 13,893 35,147
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Library Director 1 1 1
Librarian / Social Media 1 1 1
Children's Library Assistant 0 1 1
Library Aide 1 1 1
Library Aide (Part-Time) 3 2 2
Total Budgeted Positions 6 6 6
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 247,253 299,800 267,090 336,500 36,700 12.24%
Supplies & Materials 24,613 65,979 43,579 46,683 (19,296) -29.25%
Maintenance & Operations 5,250 6,775 5,046 5,643 (1,132) -16.71%
Contract Services 8,229 4,550 6,364 6,600 2,050 45.05%
Total 285,345 377,104 322,079 395,426 18,322 4.86%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
85.1%
Salaries & Benefits
11.8%
Supplies & Materials
1.4%
Maintenance & Operations
1.7%
Contract Services
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Item 9.
SOLID WASTE
The City contracts with Progressive Waste Management for solid waste services in the City of Sanger.
Progressive is responsible for providing residential and commercial waste management services to the businesses,
schools, and residents of Sanger.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
No personnel are budgeted in this department.
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Contract Services 927,891 1,005,000 1,001,518 1,150,000 145,000 14.43%
Total Solid Waste 927,891 1,005,000 1,001,518 1,150,000 145,000 14.43%
EXPENDITURE BY CATEGORY
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2020-21 Actual 2021-22 Budget 2021-22 Estimated 2022-23 Budget
EXPENDITURE ALLOCATION
100.0%
Contract Services
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Item 9.
TRANSFERS
The City transfers between funds in order to properly account for revenues and expenses.
No personnel are budgeted in this department.
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Transfer to CIP Fund 520,725 1,318,511 1,318,511 - (1,318,511) -100.00%
Transfer to Storm Recovery 400,000 300,000 400,000 300,000 - 0.00%
Transfer to Internal Service 855,474 1,260,155 1,260,155 1,381,504 121,349 9.63%
Total 1,776,199 2,878,666 2,978,666 1,681,504 (1,197,162) -41.59%
EXPENDITURE BY CATEGORY
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Transfer to CIP Fund
Transfer to Storm Recovery
Transfer to Internal Service
EXPENDITURE ALLOCATION
17.8%
Transfer to Storm Recovery
82.2%
Transfer to Internal Service
The City of Sanger, Texas Page 73 Official Budget 2022-23
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Item 9.
DEBT SERVICE FUND
OVERVIEW
The Debt Service Fund accounts for the receipt of funds from a tax levy and other sources for the accumulation of
funds to meet the principal and interest obligations on General Fund Obligations.
The City Charter of the City of Sanger, Texas, does not provide a debt limit. Under the provision of State law (Article
XI, Section 5, of the State of Texas Constitution), the maximum tax rate is limited to $2.50 per $100 assessed valuation.
For 2021-22, the City’s adopted tax rate for 2021-22 was $0.616576 per $100 assessed valuation for maintenance and
operations plus $0.017135 per $100 assessed valuation for debt service, equaling $0.633711, which is well below the
maximum rates allowed by law. For 2022-23, a lowered tax rate of $0.589497 is proposed.
The basis of accounting for the Debt Service Fund for both financial reporting and budgeting is the modified accrual
basis.
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Item 9.
DEBT SERVICE FUND BUDGET SUMMARY
Property Tax
100%
DEBT SERVICE FUND REVENUES
Debt Service
87%
Transfers Out
13%
DEBT SERVICE FUND EXPENDITURES
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Item 9.
DEBT SERVICE FUND BUDGET SUMMARY
Beginning Fund Balance 476,285 803,402 803,402 797,291
Revenues
Property Taxes 573,987 154,158 159,000 154,485
Interest Income 1,003 5,000 8,250 5,000
Bond Proceeds 339,600 - - -
Total General Fund Revenues 914,590 159,158 167,250 159,485
Other Sources
Transfers In 212,500 212,500 212,500 212,500
Total Other Sources 212,500 212,500 212,500 212,500
Total Revenues/Sources 1,127,090 371,658 379,750 371,985
Expenditures
Debt Service 739,585 334,326 334,326 336,554
Total Expenditures 739,585 334,326 334,326 336,554
Other Uses
Transfers Out 60,388 51,535 51,535 51,535
Total Other Uses 60,388 51,535 51,535 51,535
Total Expenses/Uses 799,973 385,861 385,861 388,089
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 803,402 789,199 797,291 781,187
327,117 (14,203) (6,111) (16,104)
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
DEBT SERVICE FUND EXPENDITURES
Co 2007 Principal 34,000 35,700 35,700 37,400
Co 2007 Interest 11,894 10,398 10,398 8,826
Refunding 2012 Principal 145,200 - - -
Refunding 2012 Interest 3,994 - - -
Co 2013 Principal 22,200 22,800 22,800 24,000
Co 2013 Interest 13,004 1,404 1,404 720
Refunding 2016 Principal 248,400 - - -
Refunding 2016 Interest 9,936 - - -
Refunding 2019 Principal 200,000 210,000 210,000 220,000
Refunding 2019 Interest 48,500 40,500 40,500 32,100
2021 GO Refunding Principal - 6,600 6,600 6,600
2021 GO Refunding Interest 1,207 5,174 5,174 5,158
Bond Administration Fees 1,250 1,750 1,750 1,750
Total Debt Payments 739,585$ 334,326$ 334,326$ 336,554$
74-Transfers
Transfer To General Fund 60,388 51,535 51,535 51,535
Total 74-Transfers 60,388 51,535 51,535 51,535
Total Debt Service 799,973 385,861 385,861 388,089
2020-21 Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
DEBT SERVICE FUND REQUIREMENTS BY YEAR
Fiscal Year Principal Interest Total
2023 336,252 50,086 386,338
2024 343,467 37,282 380,749
2025 304,700 24,792 329,492
2026 318,700 13,404 332,104
2027 76,000 6,285 82,285
2028 31,800 3,889 35,689
2029 33,000 3,390 36,390
2030 33,000 2,786 35,786
2031 34,200 2,149 36,349
2032 34,800 1,472 36,272
2033 34,800 741 35,541
Total 1,580,719 146,276 1,726,995
The City of Sanger, Texas Page 78 Official Budget 2022-23
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Item 9.
The City of Sanger, Texas Page 79 Official Budget 2022-23
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Item 9.
ENTERPRISE FUND
OVERVIEW
The Enterprise Fund is the financial structure used for the accounting of providing water, sanitary sewer, and electric
services to the residents of the City and for the billing and collection of charges to customers for these services.
The Enterprise Fund receives revenues from the billing of water, wastewater, and electric, interest income and other
miscellaneous revenue sources.
The Enterprise Fund includes these departments:
o Water
o Waste Water
o Electric
The basis of accounting for the Enterprise Fund for both financial reporting and budgeting is the accrual basis.
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Item 9.
ENTERPRISE FUND BUDGET SUMMARY
Charges for
Services
46%
Fees
1%
Interest Income
0%
Miscellaneous
48%
Use of Fund
Balance
5%
Enterprise Fund Revenues
Salaries &
Benefits
12%
Supplies &
Materials
1%
Maintenance &
Operations
50%
Contract Services
3%
Utilities
2%
Capital Expenses
2%
Debt Service
0%
Transfers Out
30%
Enterprise Fund Expenditures
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Item 9.
ENTERPRISE FUND BUDGET SUMMARY
Beginning Fund Balance 16,728,529 20,015,603 20,015,603 21,021,290
Revenues
Water 2,177,059 2,256,187 2,242,750 2,334,878
Waste Water 2,135,174 2,596,830 2,503,313 2,715,028
Electric 7,632,029 7,752,500 7,741,330 7,692,500
Penalties and Fees 178,222 220,000 178,638 200,000
Interest Income 347,087 200,000 52,079 60,000
Miscellaneous 99,600 101,500 73,140 119,000
Total Enterprise Fund Revenues 12,569,171 13,127,017 12,791,250 13,121,406
Other Sources
Transfers In 2,459,294 - - -
Use of Fund Balance - - - 1,311,192
Total Other Sources 2,459,294 - - 1,311,192
Total Revenues/Sources 15,028,465 13,127,017 12,791,250 14,432,598
Expenditures
Salaries & Benefits 1,161,850 1,454,500 1,339,473 1,714,900
Supplies & Materials 92,642 119,700 91,905 122,170
Maintenance & Operations 6,229,088 7,391,185 5,938,688 7,254,795
Contract Services 155,587 419,545 134,621 455,245
Utilities 281,163 308,300 266,066 309,100
Capital Expenses - 46,227 46,227 249,132
Debt Service 29,378 4,000 4,781 2,000
Total Expenditures 7,949,708 9,743,457 7,821,761 10,107,342
Other Uses
Transfers Out 3,791,683 3,963,802 3,963,802 4,325,256
Total Other Uses 3,791,683 3,963,802 3,963,802 4,325,256
Total Expenses/Uses 11,741,391 13,707,259 11,785,563 14,432,598
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 20,015,603 19,435,361 21,021,290 21,021,290
3,287,074 (580,242) 1,005,687 -
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
ENTERPRISE FUND REVENUES
Water
Water Billing 2,136,896 2,206,187 2,232,750 2,284,878
Water Meter Revenue 40,163 50,000 10,000 50,000
Total Water 2,177,059 2,256,187 2,242,750 2,334,878
Total Sewer 2,135,174 2,596,830 2,503,313 2,715,028
Electric
Electric Income 7,541,647 7,600,000 7,650,000 7,600,000
Security Lights 54,937 65,000 55,000 55,000
Construction Income 6,515 60,000 8,134 10,000
Pole Contact Fee 19,565 20,000 26,086 20,000
Saw Set Pole Fees 8,990 7,500 1,360 7,500
Meter Bases 375 - 750 -
Total Electric 7,632,029 7,752,500 7,741,330 7,692,500
Penalties & Fees
Penalties 107,212 150,000 125,119 130,000
Service Fees 71,010 70,000 53,519 70,000
Total Penalties and Fees 178,222 220,000 178,638 200,000
Total Interest 347,087 200,000 52,079 60,000
Miscellaneous Income
Miscellaneous Income 22,508 25,000 2,495 25,000
Credit Card Fees 64,325 65,000 69,280 82,500
Returned Check Fees 34 1,500 1,365 1,500
Sale of Capital Assets 1,085 10,000 - 10,000
Insurance Damage Reimbursement 11,648 - - -
Total Miscellaneous 99,600 101,500 73,140 119,000
Total Revenues 12,569,171 13,127,017 12,791,250 13,121,406
Transfers
Transfer from Electric Storm Fund 2,459,294 - - -
Use of Fund Balance - - - 1,311,192
Total Transfers 2,459,294 - - 1,311,192
Total Enterprise Fund Revenues & Transfers15,028,465 13,127,017 12,791,250 14,432,598
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 83 Official Budget 2022-23
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Item 9.
WATER
The City of Sanger Water Department is responsible for providing safe drinking water to the citizens of Sanger
by operating and maintaining the city's potable water system providing service to over 2000 customers. The
Department maintains approximately 44 miles of city water mains and 2,750 water meters.
The City of Sanger’s public water system received a "Superior" rating from the TCEQ and extensively test the water
to assure that the system maintains this rating.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
PERFORMANCE INDICATORS
Indicator 2018-19 2019-20 2020-21
Water Meters Read Manually 8,434 12,174 13,818
Service Orders Completed 1,159 1,404 4,621
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Water Superintendent 1 1 1
Utility Worker 4 5 7
AMR Technician 1 1 1
Total Budgeted Positions 6 7 9
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 316,158 462,000 361,596 595,000 133,000 28.79%
Supplies & Materials 22,534 22,300 25,192 30,050 7,750 34.75%
Maintenance & Operations 662,215 723,369 700,000 881,983 158,614 21.93%
Contract Services 71,136 120,750 52,786 136,750 16,000 13.25%
Utilities 131,636 156,000 117,172 156,400 400 0.26%
Capital Expenses - 46,227 46,227 49,132 2,905 6.28%
Total 1,203,679 1,530,646 1,302,973 1,849,315 318,669 20.82%
EXPENDITURE BY CATEGORY
-
150,000
300,000
450,000
600,000
750,000
900,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
32.2%
Salaries & Benefits
1.6%
Supplies & Materials
47.7%
Maintenance &
Operations
7.4%
Contract Services
8.5%
Utilities
2.7%
Capital Expenses
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Item 9.
WASTE WATER
The City of Sanger Waste Water Department is responsible for collection of all wastewater and its transmission
to the wastewater treatment plant. This service includes the operation, maintenance, and repair of all sewer lines,
manholes, and lift stations connected to the wastewater collection system.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
WWTP Superintendent 1 1 1
Plant Operator 2 2 2
Total Budgeted Positions 3 3 3
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 218,463 225,900 225,000 253,100 27,200 12.04%
Supplies & Materials 28,060 40,700 31,961 38,500 (2,200) -5.41%
Maintenance & Operations 289,503 326,729 336,751 411,612 84,883 25.98%
Contract Services 9,789 3,000 3,000 6,000 3,000 100.00%
Utilities 148,089 150,000 147,346 150,000 - 0.00%
Total 693,904 746,329 744,058 859,212 112,883 15.13%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
EXPENDITURE ALLOCATION
29.5%
Salaries & Benefits
4.5%
Supplies & Materials
47.9%
Maintenance & Operations
0.7%
Contract Services
17.5%
Utilities
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Item 9.
ELECTRIC
The City of Sanger Electric Department provides service to over 2000 customers and maintains the electrical
distribution system with the City's Electric service area. Sanger Electric is dedicated to providing fast, reliable and
professional service at the lowest cost possible.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Director of Electric Utilities 1 1 1
Foreman 1 1 1
Crew Leader 1 1 1
Line Tech 3 3 3
Electric Tech/Groundman 1 1 1
Administrative Assistant 1 1 1
Total Budgeted Positions 8 8 8
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 627,229 766,600 752,877 866,800 100,200 13.07%
Supplies & Materials 42,048 56,700 34,752 53,620 (3,080) -5.43%
Maintenance & Operations 5,277,370 6,341,087 4,901,937 5,961,200 (379,887) -5.99%
Contract Services 74,662 295,795 78,835 312,495 16,700 5.65%
Utilities 1,438 2,300 1,548 2,700 400 17.39%
Capital Expenses - - - 200,000 200,000 -
Debt Service 29,378 4,000 4,781 2,000 (2,000) -50.00%
Total 6,052,125 7,466,482 5,774,730 7,398,815 (67,667) -0.91%
EXPENDITURE BY CATEGORY
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Debt Service
EXPENDITURE ALLOCATION
11.7%
Salaries & Benefits
0.7%
Supplies & Materials
80.6%
Maintenance & Operations
4.2%
Contract Services
0.0%
Utilities
Capital Expenses
3%
Debt Service
0%
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Item 9.
TRANSFERS
The City transfers between funds in order to properly account for revenues and expenses.
No personnel are budgeted in this department.
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Transfer to Debt Servioce 1,800,000 1,900,000 1,900,000 2,158,000 258,000 13.58%
Transfer - PILOT 85,000 95,000 95,000 95,000 - 0.00%
Transfer to Internal Service 1,307,541 1,890,231 1,890,231 2,072,256 182,025 9.63%
Transfer to Enterprise CIP 447,142 78,571 78,571 - (78,571) -100.00%
Transfer to Electric Storm Recovery 152,000 - - - - -
Total 3,791,683 3,963,802 3,963,802 4,325,256 361,454 9.12%
EXPENDITURE BY CATEGORY
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Transfer to Debt Servioce
Transfer to Enterprise CIP
Transfer to Electric Storm
Recovery
Transfer - PILOT
Transfer to Internal Service
EXPENDITURE ALLOCATION
49.9%
Transfer to Debt Servioce
2.2%
Transfer - PILOT
47.9%
Transfer to Internal Service
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Item 9.
ENTERPRISE DEBT
SERVICE FUND
OVERVIEW
The Enterprise Debt Service Fund accounts for the accumulation of funds to meet the principal and interest obligations
on Enterprise Fund Obligations.
The Enterprise Debt Service Fund was established for the 2020-2021 year. In prior years, debt service was accounted
for in the Enterprise Fund itself.
The basis of accounting for the Enterprise Debt Service Fund for both financial reporting and budgeting is the accrual
basis.
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Item 9.
ENTERPRISE DEBT SERVICE FUND BUDGET SUMMARY
Transfers In
100%
ENTERPRISE DEBT SERVICE FUND REVENUES
Debt Service
100%
ENTERPRISE DEBT SERVICE FUND EXPENDITURES
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Item 9.
ENTERPRISE DEBT SERVICE FUND BUDGET SUMMARY
Beginning Fund Balance - (36,364) (36,364) (23,755)
Other Sources
Transfers In 1,808,853 1,900,000 1,900,000 2,158,000
Total Other Sources 1,808,853 1,900,000 1,900,000 2,158,000
Expenditures
Debt Service 1,845,217 1,887,391 1,887,391 2,132,761
Total Expenditures 1,845,217 1,887,391 1,887,391 2,132,761
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance (36,364) (23,755) (23,755) 1,484
(36,364) 12,609 12,609 25,239
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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ENTERPRISE DEBT SERVICE FUND EXPENDITURES
Co 2007 Principal 66,000 69,300 69,300 72,600
Co 2007 Interest 23,086 20,182 20,182 17,134
Refunding 2012 Principal 184,800 - - -
Refunding 2012 Interest 5,082 - - -
Co 2013 Principal 162,800 167,200 167,200 176,000
Co 2013 Interest 95,364 10,296 10,296 5,280
2015 CO Principal 180,000 295,000 295,000 285,000
2015 CO Interest 185,200 178,075 178,075 169,375
2016 CO Principal 291,600 - - -
2016 CO Interest 11,664 - - -
2017 CO Principal - 85,000 85,000 100,000
2017 CO Interest 366,600 366,600 366,600 364,050
2021 GO Refunding Principal - 48,400 48,400 48,400
2021 GO Refunding Interest - 37,942 37,942 37,822
2021 CO Principal - 55,000 55,000 295,000
2021 CO Interest 271,271 551,896 551,896 559,600
Bond Administration Fees 1,750 2,500 2,500 2,500
Total Debt Service 1,845,217 1,887,391 1,887,391 2,132,761
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
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ENTERPRISE DEBT SERVICE FUND REQUIREMENTS BY YEAR
Fiscal Year Principal Interest Total
2023 977,000 1,153,260 2,130,260
2024 1,026,400 1,124,142 2,150,542
2025 1,060,300 1,097,742 2,158,042
2026 1,131,300 1,071,801 2,203,101
2027 1,169,000 1,043,259 2,212,259
2028 1,243,200 1,006,796 2,249,996
2029 1,302,000 965,560 2,267,560
2030 1,342,000 921,325 2,263,325
2031 1,410,800 874,861 2,285,661
2032 1,525,200 826,082 2,351,282
2033 1,600,200 770,592 2,370,792
2034 1,710,000 712,063 2,422,063
2035 1,795,000 644,406 2,439,406
2036 1,905,000 573,294 2,478,294
2037 1,980,000 510,250 2,490,250
2038 1,620,000 435,000 2,055,000
2039 1,665,000 386,400 2,051,400
2040 1,715,000 336,450 2,051,450
2041 1,765,000 285,000 2,050,000
2042 1,820,000 232,050 2,052,050
2043 1,875,000 177,450 2,052,450
2044 1,930,000 121,200 2,051,200
2045 1,990,000 63,300 2,053,300
2046 120,000 3,600 123,600
Total 35,677,400 15,335,882 51,013,282
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Item 9.
INTERNAL SERVICE FUND
OVERVIEW
Revenues and expenses related to services provided to organizations inside the City on a cost reimbursement basis
are accounted for in an Internal Service Fund. The City’s Internal Service Fund was set up to provide administrative
support services to other Funds of the City.
The Internal Service Fund receives revenues from transfers from the General Fund and the Enterprise Fund.
The Internal Service Fund includes these departments:
o Mayor and Council
o Administration
o City Secretary
o Legal
o Public Works Administration
o Finance
o Human Resources
o Facilities
o Non-Departmental
The basis of accounting for the Internal Service Fund for both financial reporting and budgeting is the modified accrual
basis.
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Item 9.
INTERNAL SERVICE FUND BUDGET SUMMARY
Transfers In
100%
Internal Service Fund Revenues
Salaries &
Benefits
52%
Supplies &
Materials
16%
Maintenance &
Operations
3%Contract Services
25%
Utilities
4%
Internal Service Fund Expenditures
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Item 9.
INTERNAL SERVICE FUND BUDGET SUMMARY
Beginning Fund Balance (85,854) (99,782) (99,782) 431,207
Revenues
Transfers from Enterprise Fund 1,307,541 1,890,231 1,890,231 2,072,256
Transfers from General Fund 855,474 1,260,155 1,260,155 1,381,504
Transfers from 4A - - - 15,000
Transfers from 4B - - - 15,000
Total Internal Service Fund Revenues 2,163,015 3,150,386 3,150,386 3,483,760
Expenditures
Salaries & Benefits 1,207,815 1,659,601 1,547,068 1,773,900
Supplies & Materials 187,896 478,032 226,263 549,965
Maintenance & Operations 68,439 97,053 63,136 92,200
Contract Services 601,184 764,950 659,094 837,850
Utilities 107,534 113,750 102,402 143,000
Capital Expenses - 37,000 21,434 86,845
Debt Service 4,075 - - -
Total Expenditures 2,176,943 3,150,386 2,619,397 3,483,760
Excess of Revenues over Expenditures (13,928) - 530,989 -
Ending Fund Balance (99,782) (99,782) 431,207 431,207
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
CITY COUNCIL
The City of Sanger City Council is elected by the people and is responsible for setting general policy and
direction for city government. The Council's budget is split between the General fund and Enterprise fund. The
Council's budget includes funds to pay for legal services, audit services and elections.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Encourage the establishment of new commercial business and the expansion of existing
businesses in Sanger.
Encourage development and preservation of the Historic Sanger Downtown area.
Improve the relationship of mixed land uses and provide optimum opportunity to live and work
in Sanger.
Improve Sanger’s street network.
Encourage job development in Sanger.
Develop, expand, and maintain the Sanger Park System with a variety of parks, open spaces
and recreational facilities.
PERFORMANCE INDICATORS
Indicator 2018-19 2019-20 2020-21
Ordinances Passed by Council 33 37 26
Resolutions Approved by Council 12 12 11
Proclamations Approved by Council 5 5 4
Plats Approved by Council 26 21
No personnel are budgeted in this department.
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DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Supplies & Materials 15,108 14,800 14,000 16,800 2,000 13.51%
Contract Services 211,177 179,000 175,000 44,000 (135,000) -75.42%
Total 226,285 193,800 189,000 60,800 (133,000) -68.63%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Supplies & Materials
Contract Services
EXPENDITURE ALLOCATION
27.6%
Supplies & Materials
72.4%
Contract Services
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Item 9.
ADMINISTRATION
The City of Sanger Administration Department is responsible for the daily operations of all aspects of city
government. Administration includes the offices of City Manager and Assistant City Manager. Administration is
responsible for the day-to-day general governmental administration of the City including directing, coordinating, and
reviewing operations in the implementation of policy directive provided by Sanger’s Mayor and City Council.
In prior years, City Secretary, Human Resources, and Legal functions were included in the department. For the 2022-
23 year, these functions are being moved to separate departments.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Encourage the establishment of new commercial business and the expansion of existing
businesses in Sanger.
Encourage development and preservation of the Historic Sanger Downtown area.
Improve the relationship of mixed land uses and provide optimum opportunity to live and work
in Sanger.
Improve Sanger’s street network.
Encourage job development in Sanger.
Develop, expand, and maintain the Sanger Park System with a variety of parks, open spaces
and recreational facilities.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
City Manager 1 1 1
Assistant City Manager 0 1 1
City Secretary 1 1 0
Human Resources/Special Projects Director 0 1 0
City Attorney 0 1 0
HR Coordinator 1 0 0
Total Budgeted Positions 3 5 2
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DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 358,043 740,800 712,312 382,800 (358,000) -48.33%
Supplies & Materials 30,410 17,650 22,116 20,000 2,350 13.31%
Maintenance & Operations - 10,000 - 10,000 - 0.00%
Contract Services 8,424 15,200 510 10,000 (5,200) -34.21%
Utilities 211 750 474 1,000 250 33.33%
Total 397,088 784,400 735,412 423,800 (360,600) -45.97%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
2020-21 Actual 2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
EXPENDITURE ALLOCATION
90.3%
Salaries & Benefits
4.7%
Supplies & Materials
2.4%
Maintenance & Operations
2.4%
Contract Services
0.2%
Utilities
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Item 9.
CITY SECRETARY
The City of Sanger City Secretary Department is responsible for implementing policies and procedures for the
dissemination of information to the Sanger City Council, City staff, voters, and citizens of Sanger. For the 2022-
23 budget year, the functions of the City Secretary are being split off from Administration to a separate stand-alone
department.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
PERFORMANCE INDICATORS
Indicator 2018-19 2019-20 2020-21
Open Records Requests Completed 155 179 213
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
City Secretary 0 0 1
Total Budgeted Positions 0 0 1
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DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits - - - 119,400 119,400 -
Supplies & Materials - - - 42,200 42,200 -
Contract Services - - - 10,000 10,000 -
Total - - - 171,600 171,600 -
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Salaries & Benefits
Supplies & Materials
Contract Services
EXPENDITURE ALLOCATION
69.6%
Salaries & Benefits
24.6%
Supplies & Materials
5.8%
Contract Services
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Item 9.
LEGAL
The City of Sanger Legal Department is responsible for providing legal support for operations of the city on
matters including litigation support, contract negotiation, and municipal court. For the 2022-23 budget year,
legal functions are being split off from Administration to a separate stand-alone department.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
City Attorney 0 0 1
Total Budgeted Positions 0 0 1
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DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits - - - 198,300 198,300 -
Supplies & Materials - - - 10,905 10,905 -
Contract Services - - - 101,000 101,000 -
Total - - - 310,205 310,205 -
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Salaries & Benefits
Supplies & Materials
Contract Services
EXPENDITURE ALLOCATION
48.2%
Salaries & Benefits
2.7%
Supplies & Materials
24.6%
Contract Services
24.6%
Contract Services
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Item 9.
PUBLIC WORKS
The City of Sanger Public Works Administration Department oversees the street, park and recreation, fleet
maintenance, water and wastewater departments. It is also responsible for engineering services and liaison with
outside engineers and contractors. Public Works Administration oversees most capital improvement projects.
Engineering also reviews new subdivision plans and serves as the flood plain coordinator.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Improve the relationship of mixed land uses and provide optimum opportunity to live and work
in Sanger.
Improve Sanger’s street network.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Public Works Director 0.5 0.5 1
Administrative Assistant 0.5 0.5 1
Total Budgeted Positions 1 1 2
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DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 87,125 230,900 189,046 230,600 (300) -0.13%
Supplies & Materials 13,849 17,050 3,194 17,800 750 4.40%
Maintenance & Operations 890 3,250 4,058 4,200 950 29.23%
Contract Services 8,638 6,250 4,193 86,250 80,000 1280.00%
Total 110,502 257,450 200,491 338,850 81,400 31.62%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
68.1%
Salaries & Benefits
5.3%
Supplies & Materials
1.2%
Maintenance & Operations
25.5%
Contract Services
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Item 9.
FINANCE
The Finance Department is responsible for all financial, accounting and utility billing operations of the City.
The department is charged with managing the City’s resources through budgeting, purchasing, and reporting.
Operations of the department include billing and collecting for all utilities, handling all accounts receivable and
payable, preparing payroll for all City employees, paying all City obligations, and preparing the City’s annual budget
document. Finance assists Administration with budget monitoring and provides reports to the City Manager and
City Council on current revenues and expenditures.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
PERFORMANCE INDICATORS
# $ # $ # $
Vendor Invoices Processed 6,672 20,189,174$ 6,560 20,025,263$ 7,211 17,822,882$
Purchase Orders Issued 277 3,375,961$ 1,979 6,225,121$ 201 3,459,354$
Employee Payroll Items Processed 2,400 3,118,675$ 2,342 3,221,366$ 2,328 3,378,891$
Utility Bills Generated 43,086 12,903,975$ 45,385 12,948,464$ 46,807 13,232,590$
Utility Payments Processed 42,185 12,939,452$ 42,942 12,858,831$ 45,137 13,054,979$
2018-19
Indicator
2020-212019-20
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Finance Director 1 1 1
Accountant 1 1 1
Accounting Technician 1 1 1
Customer Service Manager 1 1 1
Customer Service Representative 2 2 2
Total Budgeted Positions 6 6 6
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DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 436,971 494,600 460,916 525,500 30,900 6.25%
Supplies & Materials 52,208 62,500 19,728 97,000 34,500 55.20%
Contract Services 79,631 77,500 66,472 94,500 17,000 21.94%
Capital Outlay - - 21,434 - - -
Debt Service 4,075 - - - - -
Total 572,885 634,600 568,550 717,000 82,400 12.98%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Salaries & Benefits
Supplies & Materials
Contract Services
Capital Outlay
Debt Service
EXPENDITURE ALLOCATION
73.3%
Salaries & Benefits
13.5%
Supplies & Materials
13.2%
Contract Services
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Item 9.
HUMAN RESOURCES
The City of Sanger Human Resources Department is responsible for providing support to City departments,
current employees, and job applicants and providing expertise on salaries, benefits, training, and employee
relations. For the 2022-23 budget year, the human resources functions are being split off from Administration to a
separate stand-alone department.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Human Resources Director 0 0 1
Total Budgeted Positions 0 0 1
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DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits - - - 132,100 132,100 -
Supplies & Materials - - - 6,600 6,600 -
Contract Services - - - 39,000 39,000 -
Total - - - 177,700 177,700 -
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2020-21 Actual 2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Contract Services
EXPENDITURE ALLOCATION
74.3%, Salaries & Benefits
3.7%, Supplies & Materials
21.9%, Contract Services
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Item 9.
ENGINEERING
***During the 2021-22 year, the Engineering Department was closed down. Engineering functions have been either
outsourced or reassigned to other City departments. Prior year budget information is presented here to maintain a
historical perspective. ***
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Engineer 1 0 0
Inspector 1 0 0
Administrative Assistant 0.5 0 0
Total Budgeted Positions 2.5 0 0
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 237,175 58,395 58,395 - (58,395) -100.00%
Supplies & Materials 16,518 11,205 1,949 - (11,205) -100.00%
Maintenance & Operations 3,632 449 449 - (449) -100.00%
Contract Services 41,431 60,000 35,851 - (60,000) -100.00%
Total 298,756 130,049 96,644 - (130,049) -100.00%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
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Item 9.
MARKETING
The City of Sanger Marketing Department is responsible for promoting and marketing the City of Sanger and
informing citizens about the City’s services, programs, and special events. The department was created during
the 2021-22 budget year to support the needs of our growing city.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage the establishment of new commercial business and the expansion of existing
businesses in Sanger.
Encourage development and preservation of the Historic Sanger Downtown area.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Marketing Director 0 1 1
Total Budgeted Positions 0 1 1
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits - 97,250 92,500 118,000 20,750 21.34%
Supplies & Materials - 300,750 114,372 282,260 (18,490) -6.15%
Maintenance & Operations - 500 500 500 - 0.00%
Contract Services - 30,000 35,226 35,000 5,000 16.67%
Capital Outlay - 37,000 - - (37,000) -100.00%
Total - 465,500 242,598 435,760 (29,740) -6.39%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Capital Outlay
EXPENDITURE ALLOCATION
27.1%, Salaries & Benefits
64.8%, Supplies & Materials
0.1%, Maintenance & Operations
8.0%, Contract Services
The City of Sanger, Texas Page 119 Official Budget 2022-23
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Item 9.
FLEET SERVICES
***During the 2021-22 year, the Fleet Services Department was closed down. Functions of the department have been
either outsourced or reassigned to other City departments. Prior year budget information is presented here to maintain
a historical perspective.***
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Mechanic 1 0 0
Total Budgeted Positions 1 0 0
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 61,527 1,456 1,456 - (1,456) -100.00%
Supplies & Materials 6,277 177 177 - (177) -100.00%
Maintenance & Operations 9,542 1,854 1,854 - (1,854) -100.00%
Contract Services 3,999 - - - - -
Total 81,345 3,487 3,487 - (3,487) -100.00%
EXPENDITURE BY CATEGORY
-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
2020-21 Actual 2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
The City of Sanger, Texas Page 121 Official Budget 2022-23
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Item 9.
FACILITIES
The City of Sanger Facilities Department provides for the maintenance and operations of City-owned buildings.
This includes repairs, janitorial services and utilities. The Facilities Department has been created for the 2016-2017
budget and assumes the cost of facility maintenance that has previously been accounted for in individual departments.
BUDGETED PERSONNEL SCHEDULE
Functions of the Facilities Department are handled by personnel in the Parks Department. Although there are no employees
working solely in Facilities, beginning this year, ten percent of salaries and benefits from Parks Department personnel are being
allocated to Facilities.
Position Title 2020-21 2021-22 2022-23
Parks & Recreation Director 0 0 0.1
Crew Leader 0 0 0.1
Grounds Maintenance Worker 0 0 0.4
Total Budgeted Positions 0 0 0.6
The City of Sanger, Texas Page 122 Official Budget 2022-23
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits - - - 41,900 41,900 -
Supplies & Materials 14,356 15,900 10,241 18,400 0.00%
Maintenance & Operations 45,768 75,000 50,101 68,000 (7,000) -9.33%
Contract Services 39,626 50,000 40,626 56,500 6,500 13.00%
Utilities 107,323 113,000 101,928 142,000 29,000 25.66%
Capital Outlay - - - 86,845 86,845 -
Total 207,073 253,900 202,896 413,645 157,245 61.93%
EXPENDITURE BY CATEGORY
-
25,000
50,000
75,000
100,000
125,000
150,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Outlay
EXPENDITURE ALLOCATION
5.2%
Salaries & Benefits
8.4%
Maintenance &
Operations
7.0%
Contract Services
17.6%
Utilities
10.7%
Capital Outlay
The City of Sanger, Texas Page 123 Official Budget 2022-23
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Item 9.
NON-DEPARTMENTAL
The City of Sanger Non-Departmental Department budget accounts for expenses that cannot easily be attributed to any
specific department. This includes postage, property and liability insurance and tax collection fees.
No personnel are budgeted in this department.
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 26,974 36,200 32,443 25,300 (10,900) -30.11%
Supplies & Materials 39,170 38,000 40,486 38,000 - 0.00%
Maintenance & Operations 8,607 6,000 6,174 9,500 3,500 58.33%
Contract Services 208,258 347,000 301,216 361,600 14,600 4.21%
Total 283,009 427,200 380,319 434,400 7,200 1.69%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
5.8%
Salaries & Benefits
8.7%
Supplies & Materials
2.2%
Maintenance & Operations
83.2%
Contract Services
The City of Sanger, Texas Page 125 Official Budget 2022-23
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Item 9.
4A CORPORATION FUND
OVERVIEW
The Sanger Texas Industrial Development Corporation (4A Fund) is funded by a 1/2 cent sales tax. It is used to help
new and existing businesses expand in Sanger with a primary goal of bringing jobs to the Sanger community. Primary
jobs include manufacturing and distribution jobs that increase income and enhance the local economy.
The mission of the Sanger Economic Development Corporation is to continually expand our property and sales tax
base, encourage creation of jobs, promote tourism, improve the quality of life, and facilitate a self-sustaining local
economy for the City by attracting, assisting, and retaining businesses, as well as investing in our community needs to
foster growth and encourage tourism.
The Sanger Texas Industrial Development Corporation is governed by a board of five directors, all of whom are
appointed by the City Council of the City of Sanger. The 4A Fund was incorporated in the state of Texas as a non-
profit industrial development corporation under section 4A of the Development Corporation Act of 1979.
The basis of accounting for the 4A Corporation Fund for both financial reporting and budgeting is the modified accrual
basis.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage the establishment of new commercial business and the expansion of existing
businesses in Sanger.
Encourage development and preservation of the Historic Sanger Downtown area.
Improve the relationship of mixed land uses and provide optimum opportunity to live and work
in Sanger.
Encourage job development in Sanger.
The City of Sanger, Texas Page 126 Official Budget 2022-23
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Item 9.
4A CORPORATION FUND BUDGET SUMMARY
Taxes
100%
Interest Income
0%
4A Fund Revenues
Salaries & Benefits
44%
Supplies &
Materials
34%
Maintenance &
Operations
4%
Contract Services
18%
4A Fund Expenditures
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Item 9.
4A CORPORATION FUND BUDGET SUMMARY
Beginning Fund Balance 2,337,944 2,800,442 2,800,442 3,411,016
Revenues
Taxes 641,438 600,000 679,336 800,000
Grant Revenue 5,000 - - -
Interest Income 881 10,000 22,617 22,000
Total Revenues 647,319 610,000 701,953 822,000
Other Sources
Transfers In 25,000 - - -
Total Other Sources 25,000 - - -
Total Revenues/Sources 672,319 610,000 701,953 822,000
Expenditures
Salaries & Benefits 107,002 56,700 55,212 60,500
Supplies & Materials 22,807 36,375 14,047 47,750
Maintenance & Operations 890 5,601 1,000 5,800
Contract Services 49,122 34,800 21,120 25,000
Total Expenditures 179,821 133,476 91,379 139,050
Other Uses
Transfers Out 30,000 - - 15,000
Total Other Uses 30,000 - - 15,000
Total Expenses/Uses 209,821 133,476 91,379 154,050
Excess of Revenues/Sources
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
4A CORPORATION FUND REVENUES
Taxes
Sales Tax 641,438 600,000 679,336 800,000
Total Taxes 641,438 600,000 679,336 800,000
Miscellaneous Income
Grant Revenue 5,000 - - -
Interest Income 881 10,000 22,617 22,000
Total Miscellaneous 5,881 10,000 22,617 22,000
Transfers
Transfers from 4B Fund 25,000 - - -
Total Transfers 25,000 - - -
Total Revenues 672,319 610,000 701,953 822,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
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Item 9.
ECONOMIC
DEVELOPMENT
The mission of the Economic Development Department is to retain, strengthen and diversity our local
economy while capitalizing on our location in north central Texas.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Director of Economic Development 1 0.5 0.5
Total Budgeted Positions 1 0.5 0.5
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 107,002 56,700 55,212 60,500 3,800 6.70%
Supplies & Materials 22,807 36,375 14,047 47,750 11,375 31.27%
Maintenance & Operations 890 5,601 1,000 5,800 199 3.55%
Contract Services 49,122 34,800 21,120 25,000 (9,800) -28.16%
Transfers 30,000 - - 15,000 15,000 -
Total 209,821 133,476 91,379 154,050 20,574 15.41%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
120,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Transfers
EXPENDITURE ALLOCATION
39.3%
Salaries & Benefits
31.0%
Supplies & Materials
3.8%
Maintenance & Operations
16.2%
Contract Services
9.7%
Transfers
The City of Sanger, Texas Page 131 Official Budget 2022-23
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Item 9.
4B CORPORATION FUND
OVERVIEW
The Sanger Texas Economic Development Corporation (4B Fund) is funded by a 1/2 cent sales tax. It is used to
enhance the local economy by improving the quality of life. This includes park improvements, downtown streetscaping
and other projects that make living in Sanger enjoyable.
The Sanger Texas Economic Development Corporation is governed by a board of seven directors, all of whom are
appointed by the City Council of the City of Sanger. The 4B Fund was incorporated in the state of Texas as a nonprofit
industrial development corporation under Section 4B of the Development Corporation Act of 1979.
The basis of accounting for the 4B Corporation Fund for both financial reporting and budgeting is the modified accrual
basis.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Develop, expand, and maintain the Sanger Park System with a variety of parks, open spaces
and recreational facilities.
The City of Sanger, Texas Page 132 Official Budget 2022-23
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Item 9.
4B CORPORATION FUND BUDGET SUMMARY
Taxes
100%
Interest Income
0%
4B Fund Revenues
Salaries & Benefits
7%
Supplies &
Materials
4%
Maintenance &
Operations …Contract Services
2%
Capital Outlay
55%
Grant Expenses
6%
Transfers
26%
4B Fund Expenditures
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Item 9.
4B CORPORATION FUND BUDGET SUMMARY
Beginning Fund Balance 1,535,134 1,890,161 1,890,161 2,258,648
Revenues
Taxes 641,438 600,000 679,336 800,000
Interest Income 3,918 10,000 25,691 30,000
Total Revenues 645,356 610,000 705,027 830,000
Expenditures
Salaries & Benefits 1,341 56,700 54,590 60,500
Supplies & Materials 1,341 20,775 12,000 38,750
Maintenance & Operations - 600 450 800
Contract Services 50,147 24,800 12,000 15,000
Grant Expenses - 50,000 15,000 50,000
Capital Outlay - 200,000 30,000 479,000
Total Expenditures 52,829 352,875 124,040 644,050
Other Uses
Transfers Out 237,500 212,500 212,500 227,500
Total Other Uses 237,500 212,500 212,500 227,500
Total Expenses/Uses 290,329 565,375 336,540 871,550
Excess of Revenues/Sources
over Expenditures/Uses 355,027 44,625 368,487 (41,550)
Ending Fund Balance 1,890,161 1,934,786 2,258,648 2,217,098
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
4B CORPORATION REVENUES
Taxes
Sales Tax 641,438 600,000 679,336 800,000
Total Taxes 641,438 600,000 679,336 800,000
Miscellaneous Income
Interest Income 3,918 10,000 25,691 30,000
Total Miscellaneous 3,918 10,000 25,691 30,000
Total Revenues 645,356 610,000 705,027 830,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
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Item 9.
ECONOMIC
DEVELOPMENT
The mission of the Economic Development Department is to retain, strengthen and diversity our local
economy while capitalizing on our location in north central Texas.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Director of Economic Development 0 0.5 0.5
Total Budgeted Positions 0 0.5 0.5
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Item 9.
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 1,341 56,700 54,590 60,500 3,800 6.70%
Supplies & Materials 7,408 20,775 12,000 38,750 17,975 86.52%
Maintenance & Operations - 600 450 800 200 33.33%
Contract Services 50,147 24,800 12,000 15,000 (9,800) -39.52%
Grant Expenses - 50,000 15,000 50,000 - 0.00%
Capital Outlay - 200,000 100,000 479,000 279,000 139.50%
Transfers 237,500 212,500 212,500 227,500 15,000 7.06%
Total 296,396 565,375 406,540 871,550 306,175 54.15%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Grant Expenses
Capital Outlay
Transfers
EXPENDITURE ALLOCATION
6.9%
Salaries & Benefits
4.4%
Supplies & Materials
0.1%
Maintenance & Operations
1.7%
Contract Services
5.7%
Grant Expenses
55.0%
Capital Outlay
26.1%
Transfers
The City of Sanger, Texas Page 137 Official Budget 2022-23
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Item 9.
SPECIAL REVENUE
FUNDS
OVERVIEW
The City utilizes Special Revenue Funds to account for the proceeds of specific revenue sources that are restricted or
committed to expenditure for specific purposes. The City utilizes the following Special Revenue Funds:
o Hotel Occupancy Tax Fund
o General Storm Recovery Fund
o Electric Storm Recovery Fund
o Beautification Fund
o Library Restricted Fund
o Parkland Dedication Fund
o Roadway Impact Fee Fund
o Court Security Fund
o Court Technology Fund
o Child Safety Fee Fund
o Police Donations Fund
o Fire Donations Fund
o Parks Donations Fund
o Library Donations Fund
The basis of accounting for the Special Revenue Funds for both financial reporting and budgeting is the modified
accrual basis.
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Item 9.
SPECIAL REVENUE FUNDS BUDGET SUMMARY
Fees
36%
Fines
2%
Interest Income
10%
Miscellaneous
52%
Transfers
0%
Special Revenue Funds Revenues
Salaries & Benefits
3%Supplies &
Materials
33%
Contract Services
64%
Special Revenue Funds Expenditures
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Item 9.
COMBINED SCHEDULE OF ALL SPECIAL REVENUE FUNDS
Beginning Fund Balance 2,267,313 3,156,440 3,156,440 3,737,729
Revenues
Taxes 52,115 35,000 52,765 50,000
Fees 263,986 260,000 210,000 210,000
Fines 14,810 14,250 14,474 13,600
Interest Income 19,218 17,850 20,150 20,150
Miscellaneous 1,935 7,500 5,450 7,500
Total Special Revenue Fund Revenues 352,064 334,600 302,839 301,250
Other Sources
Transfers 552,000 300,000 300,000 300,000
Total Other Sources 552,000 300,000 300,000 300,000
Total Revenues/Sources 904,064 634,600 602,839 601,250
Expenditures
Salaries & Benefits 73 1,000 450 1,000
Supplies & Materials - 13,000 5,000 13,000
Contract Services 14,864 25,500 16,100 25,100
Total Special Revenue Fund Expenditures 14,937 39,500 21,550 39,100
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 3,156,440 3,751,540 3,737,729 4,299,879
889,127 595,100 581,289 562,150
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
HOTEL OCCUPANCY TAX FUND
The Hotel Occupancy Tax Fund is used to account for revenues from the Hotel Occupancy Tax.
Beginning Fund Balance 59,175 99,290 99,290 138,055
Revenues
Hotel Occupancy Tax 133,453 35,000 148,289 50,000
Tax Abatements (81,338) (95,524)
Total Hotel Tax Fund Revenues 52,115 35,000 52,765 50,000
Expenditures
Contract Services 12,000 14,000 14,000 14,000
Total Hotel Tax Fund Expenditures 12,000 14,000 14,000 14,000
Excess of Revenues/Sources 40,115 21,000 38,765 36,000
over Expenditures/Uses
Ending Fund Balance 99,290 120,290 138,055 174,055
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
GENERAL STORM RECOVERY FUND
The General Storm Recovery Fund is used to account for monies set aside to repair damage of General Fund assets
caused by storms and other weather events. This fund is new for the 2020-2021 budget year
Beginning Fund Balance - 400,000 400,000 700,000
Revenues/Other Sources
Transfer from General Fund 400,000 300,000 300,000 300,000
Total General Storm Recovery Fund Revenues/Sources400,000 300,000 300,000 300,000
Excess of Revenues/Sources 400,000 300,000 300,000 300,000
over Expenditures/Uses
Ending Fund Balance 400,000 700,000 700,000 1,000,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
ELECTRIC STORM RECOVERY FUND
The Electric Storm Recovery Fund is utilized to account for funds to repair the City’s electric system following storms
and other weather events. Prior to the 2020-2021 budget, these funds were accounted for in the Enterprise Fund. For
2020-2021, a separate fund is established to account for these monies.
Beginning Fund Balance 1,042,953 1,213,988 1,213,988 1,233,988
Revenues/Other Sources
Interest 19,035 17,500 20,000 20,000
Transfer from Enterprise Fund 152,000 - - -
Total General Storm Recovery Fund Revenues/Sources171,035 17,500 20,000 20,000
Excess of Revenues/Sources 171,035 17,500 20,000 20,000
over Expenditures/Uses
Ending Fund Balance 1,213,988 1,231,488 1,233,988 1,253,988
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
BEAUTIFICATION FUND
The Beautification Fund is utilized to account for revenue sources dedicated to beautification of City-owned parks by
the Parks Department.
Beginning Fund Balance 5,526 5,526 5,526 5,526
Revenues
Miscellaneous - 500 - 500
Total Beautification Fund Revenues - 500 - 500
Expenditures
Supplies & Materials - 6,000 - 6,000
Total Beautification Fund Expenditures - 6,000 - 6,000
Excess of Revenues/Sources - (5,500) - (5,500)
over Expenditures/Uses
Ending Fund Balance 5,526 26 5,526 26
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
LIBRARY RESTRICTED FUND
The Library Restricted Fund is utilized to account for specific revenues set aside for future Library expenditures.
Beginning Fund Balance 98,329 98,512 98,512 98,662
Revenues
Interest Income 183 350 150 150
Total Library Restricted Fund Revenues 183 350 150 150
Ending Fund Balance 98,512 98,862 98,662 98,812
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
PARKLAND DEDICATION FUND
The Parkland Dedication Fund is utilized to account for the collection and expenditure of Parkland Dedication Fees.
City Ordinances requires new residential developments to provide for community parks and open spaces.
Beginning Fund Balance 104,428 104,428 104,428 114,428
Revenues
Parkland Dedication Fee - 10,000 10,000 10,000
Total Parkland Dedication Fund Revenues - 10,000 10,000 10,000
Ending Fund Balance 104,428 114,428 114,428 124,428
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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Item 9.
ROADWAY IMPACT FEE FUND
The Roadway Impact Fee Fund is utilized to account for the collection and expenditure of Roadway Impact Fee. City
Ordinances requires each development to pay a share of the cost of such capital improvements or roadway
expenditures attributable to such new development.
Beginning Fund Balance 882,093 1,146,079 1,146,079 1,346,079
Revenues
Roadway Impact Fee 263,986 250,000 200,000 200,000
Total Roadway Impact Fee Fund Revenues 263,986 250,000 200,000 200,000
Ending Fund Balance 1,146,079 1,396,079 1,346,079 1,546,079
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
COURT SECURITY FUND
The Court Security Fund is utilized to account for Court Security Fees imposed on convictions by the Sanger Municipal
Court.
Beginning Fund Balance 11,034 13,972 13,972 16,022
Revenues
Fines 3,011 2,750 2,500 2,500
Total Court Security Fund Revenues 3,011 2,750 2,500 2,500
Expenditures
Salaries & Benefits 73 1,000 450 1,000
Total Court Security Fund Expenditures 73 1,000 450 1,000
Excess of Revenues/Sources 2,938 1,750 2,050 1,500
over Expenditures/Uses
Ending Fund Balance 13,972 15,722 16,022 17,522
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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COURT TECHNOLOGY FUND
The Court Technology Fund is utilized to account for Court Technology Fees imposed on convictions by the Sanger
Municipal Court.
Beginning Fund Balance 435 92 92 92
Revenues
Fines 2,521 2,500 2,100 2,100
Total Court Technology Fund Revenues 2,521 2,500 2,100 2,100
Expenditures
Contract Services 2,864 2,500 2,100 2,100
Total Court Technology Fund Expenditures 2,864 2,500 2,100 2,100
Excess of Revenues/Sources (343) - - -
over Expenditures/Uses
Ending Fund Balance 92 92 92 92
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
CHILD SAFETY FUND
The Child Safety Fund is utilized to account for Child Safety Fees collected by the Sanger Municipal Court.
Beginning Fund Balance 45,292 54,570 54,570 64,444
Revenues
Fines 9,278 9,000 9,874 9,000
Total Child Safety Fee Fund Revenues 9,278 9,000 9,874 9,000
Expenditures
Contract Services - 9,000 - 9,000
Total Child Safety Fee Fund Expenditures - 9,000 - 9,000
Excess of Revenues/Sources 9,278 - 9,874 -
over Expenditures/Uses
Ending Fund Balance 54,570 54,570 64,444 64,444
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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POLICE DONATIONS FUND
The Police Donations Fund is utilized to account for specific funds donated for the exclusive use of the Sanger Police
Department.
Beginning Fund Balance 78 78 78 78
Revenues
Miscellaneous - 5,000 5,000 5,000
Total Police Donations Fund Revenues - 5,000 5,000 5,000
Expenditures
Supplies & Materials - 5,000 5,000 5,000
Total Police Donations Fund Expenditures - 5,000 5,000 5,000
Excess of Revenues/Sources - - - -
over Expenditures/Uses
Ending Fund Balance 78 78 78 78
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
FIRE DONATIONS FUND
The Fire Donations Fund is utilized to account for specific funds donated for the exclusive use of the Sanger Fire
Department.
Beginning Fund Balance 6,150 6,775 6,775 7,075
Revenues
Miscellaneous 625 1,000 300 1,000
Total Fire Donations Fund Revenues 625 1,000 300 1,000
Expenditures
Supplies & Materials - 1,000 - 1,000
Total Fire Donations Fund Expenditures - 1,000 - 1,000
Excess of Revenues/Sources 625 - 300 -
over Expenditures/Uses
Ending Fund Balance 6,775 6,775 7,075 7,075
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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PARK DONATIONS FUND
The Park Donations Fund is utilized to account for specific funds donated for the exclusive use of the Parks Department.
Beginning Fund Balance 5,561 6,311 6,311 6,311
Revenues
Miscellaneous 750 500 - 500
Total Park Donations Fund Revenues 750 500 - 500
Expenditures
Supplies & Materials - 500 - 500
Total Court Security Fund Expenditures - 500 - 500
Excess of Revenues/Sources 750 - - -
over Expenditures/Uses
Ending Fund Balance 6,311 6,311 6,311 6,311
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
LIBRARY DONATIONS FUND
The Library Donations Fund accounts for specific funds donated for the exclusive use of the Sanger Public Library.
Beginning Fund Balance 6,259 6,819 6,819 6,969
Revenues
Miscellaneous 560 500 150 500
Total Library Donations Fund Revenues 560 500 150 500
Expenditures
Supplies & Materials - 500 - 500
Total Library Donations Fund Expenditures - 500 - 500
Excess of Revenues/Sources 560 - 150 -
over Expenditures/Uses
Ending Fund Balance 6,819 6,819 6,969 6,969
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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CAPITAL PROJECTS
FUNDS
OVERVIEW
The City maintains two separate funds for capital projects. The Capital Projects Fund was established to account for
general capital projects and the Enterprise Projects Fund was established to account for those capital projects
specifically related to the water, wastewater and electric utility.
The basis of accounting for the Capital Projects Funds for both financial reporting and budgeting is the modified accrual
basis.
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COMBINED CAPITAL PROJECTS FUNDS BUDGET SUMMARY
Fees & Services
5%
Use of Bond
Proceeds
94%
Interest Income
1%
Combined Capital Projects Funds Revenues
Capital Projects
100%
Combined Capital Projects Funds Expenditures
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CAPITAL PROJECTS FUND
Beginning Fund Balance 1,997,068 2,276,284 2,276,284 2,895,095
Revenues
Interest Income - 10,000 48,000 45,000
Total Capital Projects Fund Revenues - 10,000 48,000 45,000
Other Sources
Transfers From General Fund 520,725 1,318,511 1,318,511 -
Transfers From Enterprise CIP - - - -
Total Other Sources 520,725 1,318,511 1,318,511 -
Total Revenues/Sources 520,725 1,328,511 1,366,511 45,000
Expenditures
2020-2021 Street Rehab Program 241,509 27,700 27,700 -
2021-2022 Street Rehab Program - 270,000 270,000 -
Technology Upgrade Program - 500,000 250,000 -
Building Improvements - 200,000 200,000 -
2022-2023 Street Rehab Program - - - 340,000
Street Maintenance/Utility Program - - - 425,000
Marion Road - Arterial - - - 750,000
Downtown Improvements - - - 350,000
Joint Public Safety Facility - - - 300,000
Total Expenditures 241,509 997,700 747,700 2,165,000
Excess of Revenues over Expenditures 279,216 330,811 618,811 (2,120,000)
Ending Fund Balance 2,276,284 2,607,095 2,895,095 775,095
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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ENTERPRISE CAPITAL PROJECTS FUND
Beginning Fund Balance 4,284,456 3,964,424 3,964,424 3,843,353
Revenues
Water Tap Fees 320,350 300,000 100,000 350,000
Sewer Tap Fees 428,000 380,000 100,000 400,000
Interest Income 102,521 50,000 150,000 150,000
Total Revenues 850,871 730,000 350,000 900,000
Other Sources
Transfer from Enterprise Fund 447,142 78,571 78,571 -
Transfer from 4A 30,000 - - -
Use of Bond Funds - 13,000,000 6,000,000 14,000,000
Total Other Sources 477,142 13,078,571 6,078,571 14,000,000
Total Revenues/Sources 1,328,013 13,808,571 6,428,571 14,900,000
Expenditures
Wastewater Treatment Plant 183,549$ - 10,571 -
Outfall Pipeline/Stream Restoration 249,250 - - -
Cowling Water Ground Storage Rehab 69,668 - - -
Acker Water Ground Storage Rehab 53,132 2,600,000 35,000 -
Relocation of Utilities along FM 455 622,113 6,000,000 6,000,000 -
Railroad Lift Station 2,871 500,000 - 500,000
Relocation of Utilities along I-35 - 4,100,000 200,000 9,922,910
WWTP Bar Screen Repair 41,096 - 44,300 -
WWTP Phase 2 TPDES 2,684 - 12,000 -
Water Line Bolivar to Cherry - 167,095 167,095 -
Elm Street Sewer Repair - - 55,676 -
FM 455 Sewer Extension - - 25,000 -
Keaton Road Sewer Line - 320,000 - 320,000
Fifth Street Sewer Rehabilitation - - - 350,000
Metering System - - - 3,200,000
Water System Improvements - - - 1,200,000
Wastewater System Improvements - - - 335,000
Electric System Improvements - - - 350,000
Total Expenditures 1,224,363 13,687,095 6,549,642 16,177,910
Other Uses
Transfers Out 423,682 - - -
Total Other Uses 423,682 - - -
Total Expenses/Uses 1,648,045 13,687,095 6,549,642 16,177,910
Excess of Revenues over Expenditures (320,032) 121,476 (121,071) (1,277,910)
Ending Fund Balance 3,964,424 4,085,900 3,843,353 2,565,443
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
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CAPITAL IMPROVEMENT PLAN
INTRODUCTION
This plan addresses capital improvement needs in the City of Sanger over the next five years and funding sources for
projects expected in FY 2022--23.
As in any city with older infrastructure, maintenance and rehabilitation of existing infrastructure is an ongoing and never-
ending process. It is easy to get behind and hard to catch up. Over the past several years more and more resources
have been dedicated to infrastructure maintenance and replacement and several projects have been completed.
Several years ago, City staff and Council identified streets within the city in need of rehabilitation. The rehabilitation of
these streets was divided into five separate phases. Phase I through IV of the program have been completed in the
past four years. Phase V is slated for 2021-22, and Phases VI through VIII are slated for each succeeding year. This
trend of rehabilitating our infrastructure is a trend that needs to continue as we try to catch up with our aging and ailing
infrastructure.
As Sanger continues to experience growth, the City’s focus remains on improving the infrastructure needed to support
development. In 2021, Council approved the issuance of $18,615,000 to be used for: the relocation of utilities along
both FM-455 and I-35, the WWTP outfall stream restoration, and the purchase of a new automated meter reading
system for water and electric meters.
PROJECTS
FM 455 Expansion:
The City is currently in the process of relocating the utilities (water, wastewater, electric) along FM 455 in preparation
for TXDOT widening the road. The project is on track and it is expected to be completed within the next 24 months.
IH-35 Expansion
TXDOT is planning to expand IH-35 through Sanger. As a result, the City will have to relocate utilities (water, sewer,
electric). The City has already initiated the design engineering work and anticipates starting construction in FY 2022-
23. While designing the project, the City will take into consideration betterment options that would accommodate future
growth in the area.
Enterprise Capital Projects
The City Council recently approved a contract to replace the current water and electric meter system with a new AMI
system. The new metering infrastructure will provide greater accuracy, increased efficiency, and will enhance the
overall customer service experience. The project is expected to be implemented in the next 9 to 12 months.
At the recommendation of Alan Plummer and Associates, Council decided to refurbish the existing wastewater
treatment plant rather than build a new one in January 2014. Construction began in May of 2017 and has now been
completed. Recently, the City engaged KSA Engineering to assist with site validation for a new wastewater treatment
plant in an effort to prepare for future growth.
Several other system improvements (water, wastewater, and electric) are scheduled for FY 2022-23 such as
rehabilitating several water storage tanks, replacing several sewer lines, and installing additional bays at the electric
substation.
Streets and Thoroughfares:
Many streets in Sanger are in dire need of rehabilitation. In the last few years, we have concentrated our efforts on
improving the thoroughfares that carry the most traffic. This does not mean that there are no residential streets that
are in as bad or worse condition. In 2019, we outlined a Street Improvement Plan and already implemented Phases I
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through IV. This year we are proposing to move forward with Phase V as outlined in the Project Status section of this
report. However, focusing on thoroughfares as our priority gives us the greatest positive impact for most people. If
funding can be secured in the future, Marion Rd., Bolivar from 5th to the Service Road, Belz Road, and Duck Creek will
also be candidates for improvement.
In addition, the City has also allocated funding toward establishing a Street Utility Maintenance Program (SUMP). In
FY 2022-23, the City will engage with an engineering firm to outline the program.
Parks and Facilities:
The Sanger 2040 Comprehensive Plan has identified a new park to be constructed in Downtown. In FY 2022-23, the
City will initiate the concept design and begin the acquisition of property needed for the development of the park. The
City will also begin evaluating Phase II of Porter Park located on the east side of IH-35. Funds are also being allocated
towards a new Joint Public Safety facility. The design engineering is scheduled for FY 2023-24.
Facility needs that are farther out on the horizon include the expansion of the library and building a new municipal
complex as identified in the Sanger 2040 Comprehensive Plan. A remodel of the community center also needs to be
considered as it is becoming worn and dated.
PROJECT STATUS
Projects in progress continuing in FY 2021-22 Anticipated Funding Source
Railroad Lift Station Easement Acquisition Enterprise CIP/Bond Funds
I-35 Expansion - Relocation of Utilities (engineering only) Enterprise CIP/Reimbursed by TxDOT
New Projects in 2021-22 Anticipated Funding Source
Rehabilitation of Several Streets (Phase V): Capital Projects Fund
Keaton Road Sewer Line Enterprise CIP
Fifth Street Sewer Rehabilitation Enterprise CIP
AMI Metering System Enterprise CIP/Bond Funds
Water System Improvements Enterprise CIP/Bond Funds
Wastewater System Improvements Enterprise CIP/Bond Funds
Electric System Improvements Enterprise CIP Funds
Future Projects Anticipated Funding Source
Phase V through VIII – Street Rehabilitation Capital Projects Fund
Rebuild & Expand Marion Road TBD
Utility Road Ground Storage TBD
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CONCLUSION
As you can see, a myriad of projects is planned over the next ten years and they will keep us very busy. Many of these
projects will go unseen to most citizens but they all directly impact the quality of life in the community by ensuring
reliable utilities, safe streets and sidewalks, and adequate public facilities. It is important to note again that even after
all of this work is complete, there will still be other needs arise as our infrastructure continues to age. Like every City,
we will continue the struggle of balancing needs and resources to maintain current facilities and infrastructure, prepare
for growth, and improve the quality of life in our community.
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CAPITAL PROJECTS FIVE YEAR SUMMARY 2020-2026
General Capital Projects
2020-2021 2021-2022 2022-2023
Actual Estimate Budget
Capital Projects Fund Balance 1,997,068 2,276,284 2,895,095
Project Funding
Interest Income - 48,000 45,000
Transfers from General Fund 520,725 1,318,511 -
Bond Funds - - -
Total Funding Sources 520,725 1,366,511 45,000
Expenditures
Street Rehab - Phase III 241,509 27,700 -
Street Rehab - Phase IV - 270,000 -
Technology Updates - 250,000 -
Building Improvements - 200,000 -
Street Rehab - Phase V - - 340,000
Street/Utility Maintenance Program - - 425,000
Downtown Improvements - - 350,000
Marion Road - Arterial (city only) - - 750,000
Joint Public Safety Facility - - 300,000
Street Rehab - Phase VI - - -
Porter Park Phase II - - -
Street Rehab - Phase VII - - -
Belz Rd/Jennifer Cir - - -
Street Rehab - Phase VIII - - -
Duck Creek Rd. - - -
Municipal Complex - - -
Total Expenditures 241,509 747,700 2,165,000
Funding Sources less Expenditures 279,216 618,811 (2,120,000)
Capital Projects Fund Balance 2,276,284 2,895,095 775,095
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2023-2024 2024-2025 2025-2026 2026-2027
Projected Projected Projected Projected
775,095 7,205,095 505,095 3,045,095
50,000 50,000 50,000 50,000
500,000 600,000 600,000 600,000
10,000,000 - 11,000,000 -
10,550,000 650,000 11,650,000 650,000
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
2,600,000 2,600,000 - -
800,000 4,000,000 4,000,000 -
420,000 - - -
300,000 - - -
- 250,000 - -
- 500,000 4,200,000 -
- - 675,000 -
- - 235,000 2,100,000
- - - 1,000,000
4,120,000 7,350,000 9,110,000 3,100,000
6,430,000 (6,700,000) 2,540,000 (2,450,000)
7,205,095 505,095 3,045,095 595,095
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CAPITAL PROJECTS FIVE YEAR SUMMARY 2020-2026
Enterprise Capital Projects
2020-2021 2021-2022 2022-2023
Actual Estimate Budget
Capital Projects Fund Balance 4,284,456 3,964,424 3,843,353
Project Funding
Water Tap Fees 320,350 100,000 350,000
Sewer Tap Fees 428,000 100,000 400,000
Use of Bond Funds - 6,000,000 14,000,000
Interest Income 102,521 150,000 150,000
Intergovernmental Income - - -
Transfers from Enterprise Fund 447,142 78,571 -
Transfers from 4A Fund 30,000 - -
Total Funding Sources 1,328,013 6,428,571 14,900,000
Expenditures
Wastewater Treatment Plant 183,549$ 10,571$ -$
Outfall Pipeline/Stream Restoration 249,250 - -
Cowling Water Ground Storage Rehabilitation 69,668 - -
Acker Water Ground Storage Rehabilitation 53,132 35,000 -
Relocation of Utilities along FM 455 622,113 6,000,000 -
Railroad Lift Station 2,871 - 500,000
Relocation of Utilities along I-35 - 200,000 9,922,910
WWTP Bar Screen Repair 41,096 44,300 -
WWTP Phase 2 TPDES 2,684 12,000 -
Water Line Bolivar to Cherry - 167,095
Elm Street Sewer Repair - 55,676
FM 455 Sewer Extension - 25,000
Keaton Road Sewer Line - - 320,000
Fifth Street Sewer Rehabilitation - - 350,000
Metering System - - 3,200,000
Water System Improvements - - 1,200,000
Wastewater System Improvements - - 335,000
Electric System Improvements - - 350,000
Utility Road Ground Storage - - -
Transfers Out 423,682 - -
Total Expenditures 1,648,045 6,549,642 16,177,910
Funding Sources less Expenditures (320,032) (121,071) (1,277,910)
Capital Projects Fund Balance 3,964,424 3,843,353 2,565,443
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2023-2024 2024-2025 2025-2026 2026-2027
Projected Projected Projected Projected
2,565,443 8,915,443 8,265,443 8,365,443
350,000 350,000 350,000 350,000
400,000 400,000 400,000 400,000
- - - -
50,000 50,000 50,000 50,000
7,000,000 - - -
300,000 300,000 300,000 300,000
- - - -
8,100,000 1,100,000 1,100,000 1,100,000
-$ -$ -$ -$
- - - -
- - - -
- - - -
- - - -
1,750,000 1,750,000 - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - -
- - - -
- - - -
- - - -
- - 1,000,000 -
- - 0 0
1,750,000 1,750,000 1,000,000 -
6,350,000 (650,000) 100,000 1,100,000
8,915,443 8,265,443 8,365,443 9,465,443
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GENERAL FUND 5-YEAR FINANCIAL PROJECTION
Beginning Fund Balance 7,201,005 10,922,485
Revenues
Taxes 5,962,103 6,756,786
Franchise Fees 910,840 981,054
Solid Waste 1,073,060 1,086,644
Licenses & Permits 466,076 228,957
Fines 147,322 143,552
Fire & EMS 806,077 2,138
Police & Animal Control 62,599 80,653
Parks & Recreation 10,510 18,631
Library 18,241 20,048
Interest Income 15,160 175,000
Miscellaneous 1,187,172 69,814
Total General Fund Revenues 10,659,160 9,563,277
Other Sources
Transfers In 461,535 151,535
Use of Fund Balance - -
Total Other Sources 461,535 151,535
Total Revenues/Sources 11,120,695 9,714,812
Expenditures
Salaries & Benefits 3,498,576 3,641,186
Supplies & Materials 297,575 347,456
Maintenance & Operations 253,210 454,461
Contract Services 1,334,408 1,337,074
Utilities 77,325 85,172
Capital Expenses 54,189 430,131
Debt Service 51,535 51,535
Court Costs 56,198 53,879
Other - -
Total Expenditures 5,623,016 6,400,894
Other Uses
Transfers Out 1,776,199 2,978,666
Total Other Uses 1,776,199 2,978,666
Total Expenses/Uses 7,399,215 9,379,560
Ending Fund Balance 10,922,485 11,257,737
2020-21
Actual
2021-22
Estimated
The City of Sanger’s Annual
Budget is prepared
matching available revenue
sources and operational
expenditures. This General
Ledger Five-Year Financial
Projection provides a
broader perspective than
the budget of any single
year is able to provide.
This projection includes the
results of operations for the
2020-21 year as well as
projected results for the
2021-22 year. Also included
(as Year 1) is the current
2022-23 budget.
Years 2-5 are projected
based on a set percentage
increase per each revenue
or expenditure category.
These percentages have
been developed reviewing
3-year and 10-year trends
for each category, while
considering the current
economy and growth
projection for the City.
While not a crystal ball, this
projection is a useful
planning tool. Future year
budgets will obviously be
developed considering the
resources, needs and
economy of that time period.
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Projection Year 2 Year 3 Year 4 Year 5
Percentage 2023-2024 2024-2025 2025-2026 2026-27
Beginning Fund Balance 11,257,737 11,257,737 10,746,743 10,509,632 10,576,743
Revenues
Taxes 7,561,000 7% 8,090,270 8,656,589 9,262,550 9,910,929
Franchise Fees 1,009,895 7% 1,080,588 1,156,229 1,237,165 1,323,767
Solid Waste 1,262,000 5% 1,325,100 1,391,355 1,460,923 1,533,969
Licenses & Permits 363,500 5% 381,675 400,759 420,797 441,837
Fines 155,755 8% 168,215 181,672 196,206 211,902
Fire & EMS 466,890 5% 490,235 514,747 540,484 567,508
Police & Animal Control 70,621 5% 74,152 77,860 81,753 85,841
Parks & Recreation 14,000 3% 14,420 14,853 15,299 15,758
Library 22,920 3% 23,608 24,316 25,045 25,796
Interest Income 225,000 5% 236,250 248,063 260,466 273,489
Miscellaneous 122,500 5% 128,625 135,056 141,809 148,899
Total General Fund Revenues 11,274,081 12,013,138 12,801,499 13,642,497 14,539,695
Other Sources
Transfers In 146,535 2% 149,466 152,455 155,504 158,614
Use of Fund Balance 756,916 0.00% - - - -
Total Other Sources 903,451 149,466 152,455 155,504 158,614
Total Revenues/Sources 12,177,532 12,162,604 12,953,954 13,798,001 14,698,309
Expenditures
Salaries & Benefits 5,659,700 4% 5,886,088 6,121,532 6,366,393 6,621,049
Supplies & Materials 459,421 5% 482,392 506,512 531,838 558,430
Maintenance & Operations 553,413 5% 581,084 610,138 640,645 672,677
Contract Services 1,848,759 5% 1,941,197 2,038,257 2,140,170 2,247,179
Utilities 90,400 2% 92,208 94,052 95,933 97,852
Capital Expenses 1,707,930 5% 1,793,327 1,882,993 1,977,143 2,076,000
Debt Service 51,535 5% 54,112 56,818 59,659 62,642
Court Costs 68,870 3% 70,936 73,064 75,256 77,514
Other 56,000 2% 57,120 58,262 59,427 60,616
Total Expenditures 10,496,028 10,958,464 11,441,628 11,946,464 12,473,959
Other Uses
Transfers Out 1,681,504 2% 1,715,134 1,749,437 1,784,426 1,820,115
Total Other Uses 1,681,504 1,715,134 1,749,437 1,784,426 1,820,115
Total Expenses/Uses 12,177,532 12,673,598 13,191,065 13,730,890 14,294,074
Ending Fund Balance 11,257,737 10,746,743 10,509,632 10,576,743 10,980,978
Projected
2022-23
Budget
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DEPARTMENTAL CAPITAL REQUESTS
To request departmental capital expenditures, City Department Directors complete a request form for each requested
expenditure. These requests and supporting documentation are reviewed during individual and group budget planning
meetings. Review of the items includes discussion of any available alternatives to the requested items.
All capital requests are reviewed to determine if they are in sync with City Council goals and the City’s strategic plan.
The following are the original requests submitted which are included in the current budget that have been approved.
Some requests have been approved as submitted, some have been approved with modifications, and some were not
approved for the current year.
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FINANCIAL MANAGEMENT POLICY
*The Sanger City Council approved the City’s Financial Management Policy on September 7, 2021
Introduction
The City of Sanger, Texas financial policies set forth the basic framework for the fiscal management of the City. These
policies were developed within the parameters established by applicable provisions of the Texas Local Government
Code and the Sanger City Charter. The policies are intended to assist the City Council and city staff in evaluating
current activities and proposals for future programs. The policies are to be reviewed on an annual basis and modified
to accommodate changing circumstances or conditions.
The scope of these policies generally spans accounting, auditing, financial reporting, internal controls, operating and
capital budgeting, revenue management, expenditure control and debt management, all to make it possible both: (a)
to present fairly and with full disclosure the financial position and results of financial operations of the City in conformity
to generally accepted accounting principles (GAAP), and (b) to determine and demonstrate compliance with finance-
related legal and contractual provisions.
It is the goal of the Statement of Financial Management Policies to enable the City to adhere to the principles of sound
municipal finance and to continue its long-term stable and positive financial condition.
Annual Budget
1. The fiscal year of the City of Sanger shall begin on October 1 of each calendar year and will end on September
30 of the following calendar year. The fiscal year will also be established as the accounting and budget year.
2. The City Manager, prior to August first of each year, shall prepare and submit to the City Secretary the annual
budget covering the next fiscal year. The budget shall provide a complete financial plan of all city funds and
activities and, except as required by law or the City Charter, shall be in such form as the Council may require.
The budget shall contain the following information:
a. The City Manager’s budget message outlining the proposed financial policies for the next fiscal year
with an explanation of any changes in expenditures from the previous year, any major changes in
policies, and a complete statement regarding the financial condition of the City. (Proposition 1
approved at an election held November 7, 2006 and certified by Resolution 11-19-06 adopted
November 20, 2006.)
b. An estimate of all revenues from taxes and other sources, including the present tax structure, rates,
and property valuations for the ensuing year;
c. A carefully itemized list of proposed expenses and revenues by fund, service type, and project for the
budget year, as compared to actual expenditures and revenues of the last ended fiscal year and the
projected final expenditures and revenues for the current fiscal year;
d. A description of all outstanding bond indebtedness, showing amount, date of issue, rate of interest,
and maturity date; also, any other indebtedness which the City has incurred and which has not been
paid;
e. A statement proposing any capital expenditures deemed necessary for undertaking during the next
budget year and the recommended provision for financing; and
f. Such other information as is required by City Council or deemed desirable by the City Manager.
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3. The City Manager’s budget should assume, for each fund, operating revenues that are equal to or exceed
operating expenditures (i.e., a balanced budget). The City Manager’s budget message shall explain the
reasons for any fund that reflects operating expenditures exceeding operating revenues.
4. The City Council shall hold a public hearing on the budget, as submitted, at the time and place so advertised
in the official newspaper, which will be no less than seven (7) days or more than fifteen (15) days after the date
of notice. All interested persons shall be given the opportunity to be heard, either for or against, any item of
the proposed budget.
5. The budget and tax rate may be adopted at any regular or special meeting of the Council prior to the beginning
of the budgeted fiscal year by a majority vote of two thirds (2/3) quorum. The Council may amend the proposed
budget by increasing, decreasing, or removing any programs or amounts, except for expenditures required by
law, for debt service, or for estimated cash deficit. No amendment to the budget shall increase the authorized
expenditures to an amount greater than the total of estimated income plus funds available from prior years.
6. If the Council fails to adopt a budget by the beginning of the fiscal year, the budget currently in place for the
preceding year shall remain in place on a month-to-month basis until such time as a new budget has been
adopted.
7. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the City
Council shall constitute the official appropriations for the current year and shall constitute the basis of the official
levy of the property tax. Under conditions which may arise, the City Council may amend or change the budget
to provide for any additional expense.
Capital Program
1. The City Manager shall submit a five-year capital improvement program (CIP) as an attachment to the annual
budget. The CIP shall induce the following:
a. A clear, general summary of its contents;
b. A list of all capital improvements which are proposed for the five (5) fiscal years including the budget
year, with appropriate supporting information as to the necessity for such improvements;
c. Cost estimates, method of financing and recommended time schedules for each improvement; and
d. The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
Basis of Accounting and Budgeting
1. The City’s finances shall be accounted for in accordance with generally accepted accounting principles (GAAP)
as established by the Governmental Accounting Standards Board (GASB).
a. The accounts of the City are organized and operated on the basis of funds and account groups. Fund
accounting segregates funds according to their intended purpose and is used to aid management in
demonstrating compliance with finance-related legal and contractual provisions. The minimum number
of funds is maintained consistent with legal and managerial requirements. Account groups are a
reporting device to account for certain assets and liabilities of the governmental funds not recorded
directly in those funds.
b. Governmental fund types use the flow of current financial resources measurement focus and the
modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are
recognized when susceptible to accrual (i.e., when they are “measurable and available”). “Measurable”
means the amount of the transaction can be determined and “available” means collectible within the
current period or soon enough thereafter to pay liabilities of the current period. Substantially all
revenues are considered to be susceptible to accrual. Ad valorem, sales, hotel, franchise and tax
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revenues recorded in the General Fund and ad valorem tax revenues recorded in the Debt Service
Fund are recognized under the susceptible to accrual concept. Licenses and permits, charges for
services, fines and forfeitures, and miscellaneous revenues (except earnings on investments) are
recorded as revenues when received in cash because they are generally not measurable until actually
received. Investment earnings are recorded as earned since they are measurable and available.
Expenditures are recognized when the related fund liability is incurred, if measurable, except for
principal and interest on general long-term debt, which are recorded when due, and compensated
absences, which are recorded when payable from currently available financial resources.
c. The City utilizes encumbrance accounting for its governmental fund types, under which purchase
orders, contracts and other commitments for the expenditure of monies are recorded in order to
reserve that portion of the applicable appropriation.
d. The City’s proprietary fund types are accounted for on a flow of economic resources measurement
focus and use the accrual basis of accounting. Under this method, revenues are recorded when
earned, and expenses are recorded at the time liabilities are incurred.
2. The City’s annual budgets shall be prepared and adopted on a basis consistent with generally accepted
accounting principles for all governmental and proprietary funds
3. The issuance of Statement 34 by GASB has influenced the creation and reporting of individual funds. GASB
34 essentially mandates dual accounting systems: one for government-wide (i.e. the government as a single
entity) reporting and another for individual fund reporting. Under GASB 34 for individual funds, the City will
continue utilizing the accounting and budgeting processes as described in paragraphs (1) and (2) of this
section. However, because GASB 34 mandates the flow of economic resources measurement focus and
accrual basis of accounting for the government-wide reporting, extensive reconciliation must be performed to
present aggregated fund information in the government-wide reporting model. Therefore, individual operating
funds will be created with the objective of reducing fund to government-wide reconciliation as much as possible.
When appropriate, individual funds will be examined as to whether it will be appropriate to account for them as
proprietary fund types. Also, the City will limit the use of internal service funds and incorporate the financial
transactions of those funds into other governmental funds.
Budget Administration
1. All expenses of the City shall be made in accordance with the adopted annual budget. Budgetary control is
maintained at the individual expenditure account level by the review of all requisitions of estimated purchase
amounts prior to the release of purchase orders to vendors.
2. The following represents the City’s budget amendment policy delineating responsibility and authority for the
amendment process. Transfers between expenditure accounts in one department may occur with the approval
of the City Manager and Finance Director Transfers between operating departments may occur with the
approval of the City manager and Finance Director provided that a department’s total budget is not changed
by more than $50,000. Transfers between funds must be accomplished by budget amendment approved by
the City Council. Budget amendments calling for new fund appropriations must also be approved by the City
Council.
Financial Reporting
1. At the close of each fiscal year, and at such other times as it may be deemed necessary, the Council shall
direct that an independent audit be made on all accounts of the City by a certified public accountant. The
certified public accountant shall have no personal interest directly or indirectly, in the financial affairs of the City
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or any of its officers and shall report directly to the Council. Upon completion of the audit, a summary of the
results thereof shall be placed on file in the City Secretary's office for public record. A copy of the
comprehensive financial annual report shall be available at City Hall.
2. The City Manager shall submit to the Council a monthly report of the financial condition of the City by
department for the fiscal year-to-date. The financial records of the City will be maintained on a modified accrual
basis to support this type of financial management. The City Manager shall make available to the Council the
monthly cash disbursements journal of the City of all funds and accounts.
Revenues
1. To protect the City’s financial integrity, the City will maintain a diversified and stable revenue system to shelter
it from fluctuations in any one revenue source. Recognizing that sales tax is a volatile, unpredictable source of
revenue, the City will attempt to reduce its dependence on sales tax revenue.
2. For every annual budget, the City shall levy two property tax rates: operation/ maintenance and debt service.
The debt service levy shall be sufficient for meeting all principal and interest payments associated with the
City’s outstanding general obligation debt for that budget year. The debt service levy and related debt service
expenditures shall be accounted for in the Debt Service Fund. The operation and maintenance levy shall be
accounted for in the General Fund. City Council will consider exceeding the rollback rate only after options
have been presented by staff to avoid the rollback by increasing revenue from other sources or reducing
expenditures.
3. The City will maintain a policy of levying the lowest tax rate on the broadest tax base. Minimal exemptions may
be provided to homeowners, senior citizens, and disabled veterans. The City may consider providing tax
abatements or other incentives to encourage development.
4. The City will establish user charges and fees at a level that attempts to recover the full cost of providing the
service.
a. User fees, particularly utility rates, should identify the relative costs of serving different classes of
customers.
b. Where possible, utility rates should be designed to reduce peak (hour and day) demands on the utility
systems.
c. The City will make every reasonable attempt to ensure accurate measurement of variables impacting
taxes and fees (e.g., verification of business sales tax payments, verification of appraisal district
property values, and accuracy of water meters).
5. The City will attempt to maximize the application of its financial resources by obtaining supplementary funding
through agreements with other public and private agencies for the provision of public services or the
construction of capital improvements.
6. The City will consider market rates and charges levied by other public and private organizations for similar
services in establishing tax rates, fees and charges.
7. When developing the annual budget, the City Manager shall project revenues from every source based on
actual collections from the preceding year and estimated collections of the current fiscal year, while taking into
account known circumstances which will impact revenues for the new fiscal year. The revenue projections for
each fund should be made conservatively so that total actual fund revenues exceed budgeted projections.
Operating Expenditures
1. Operating expenditures shall be accounted, reported, and budgeted for in the following major categories:
a. Operating, Recurring Expenditures
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i. Salaries and Benefits
ii. Supplies and Materials
iii. Maintenance and Operations
iv. Contractual Services
v. Utilities
vi. Capital Replacement
vii. Other Expenses
b. Operating, Non-Recurring Expenditures
i. Capital Equipment
2. The annual budget shall appropriate sufficient funds for operating, recurring expenditures necessary to
maintain established (i.e., status quo) quality and scope of city services.
3. The City will constantly examine the methods for providing public services in order to reduce operating,
recurring expenditures and/or enhance quality and scope of public services with no increase to cost.
4. Salaries and benefits expenditures will reflect the minimum staffing needed to provide established quality and
scope of city services. To attract and retain employees necessary for providing high-quality service, the City
shall maintain a compensation and benefit package competitive with the public and, when quantifiable, private
service industries.
5. Supplies and materials expenditures shall be sufficient for ensuring the optimal productivity of City employees.
6. Maintenance and operations expenditures shall be sufficient for addressing the deterioration of the City’s
capital assets to ensure the optimal productivity of the capital assets. Maintenance should be conducted to
ensure a relatively stable level of maintenance expenditures for every budget year.
7. Utility expenditure providers shall, when options are available, be selected on the basis of the provider’s
competitive pricing and service.
8. The City will utilize contractual services for the provision of city services whenever private contractors can
perform the established level of service at less expense to the City. The City will regularly evaluate its
agreements with private contractors to ensure the established levels of service are performed at the least
expense to the City.
9. Capital equipment is defined as equipment that exceeds $5,000 and has a useful life of at least one year. Bulk
purchases of smaller equipment with a useful life of at least one year will be capitalized if the total amount of
the purchase exceeds $25,000. Existing capital equipment shall be replaced when needed to ensure the
optimal productivity of City employees.
10. Expenditures for additional capital equipment shall be made only to enhance employee productivity, improve
quality of service, or expand scope of service.
11. Expenditures for other expenses not included in the categories above shall be made strictly on the basis of
economic and business merit, ensuring the best possible return on each dollar spent.
12. To assist in controlling the growth of operating expenditures, operating departments will submit their annual
budgets to the City Manager during the budget preparation process. Departments shall provide justification
where projected expenditures exceed prior year budgeted amounts.
Fund Balance
1. The annual budget shall be presented to City Council with each fund reflecting an ending fund balance which
is no less than 25 percent of that fund’s annual operating expenditures. To satisfy the particular needs of
individual funds, ending fund balances may be established which exceed the 25 percent minimum.
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2. Fund balance that exceeds the minimum level established for each fund may be appropriated for non-recurring
capital projects or programs, reserves or as the Council directs.
3. The City will exercise diligence in avoiding the appropriation of fund balance for recurring operating
expenditures. In the event fund balance is appropriated for recurring operating expenditures to meet the needs
of the Sanger community, the budget document shall include an explanation of the circumstances requiring
the appropriation and the methods to be used to arrest the future use of fund balance for operating
expenditures.
Fund Transfers
1. With the exceptions noted below, there will be no operating transfers between funds. Any costs incurred by
one fund to support the operations of another shall be charged directly to the fund.
2. Fund transfers may occur when surplus fund balances are used to support non-recurring capital expenses or
when needed to satisfy debt service obligations.
3. Transfers are permitted between funds to support economic development programs.
4. Transfers are permitted from the Enterprise Fund to other funds to cover the cost of operations.
Debt Expenditures
1. The City shall have the right and power, except as prohibited by law or the City Charter, to borrow money by
whatever method it may deem to be in the public interest.
2. The City shall have the power to borrow money on the credit of the City and to issue general obligation bonds
for permanent public improvements or for any other public purpose not prohibited by law and the City Charter
and to issue refunding bonds to refinance outstanding bonds previously issued. All such bonds or certificates
of obligation shall be issued in conformity with the laws of the State of Texas and shall be used only for
purposes for which they were issued. General obligation bonds shall not be issued without an election. In all
cases when the City Council shall order an election for the issuance of bonds of the City, it shall, at the same
time, state whether or not a tax rate increase is anticipated for the purpose of paying the principal and interest
on the bonds and to create a sinking fund for their redemption.
3. The City shall have the power to borrow money for the purpose of constructing, purchasing, improving,
extending or repairing public utilities, recreational facilities, or any other self-liquidating municipal function not
prohibited by the Constitution and the laws of the State of Texas, and to issue revenue bonds to evidence the
obligation created thereby. Such shall be a charge upon and payable from the properties, or interest therein
pledged, or the income therefrom, or both. The holders of the revenue bonds shall never have the right to
demand payment thereof out of moneys raised or to be raised by taxation. All such bonds shall be issued in
conformity with the laws of the State of Texas and shall be used only for the purpose for which they were
issued.
4. When needed to minimize annual debt payments, the City will obtain insurance for new debt issues.
Capital Project Expenditures
1. The City will develop a multi-year plan for capital projects, which identifies all projects likely to be constructed
within a five-year horizon. The multi-year plan will reflect for each project the likely source of funding and
attempt to quantify the project’s impact to future operating expenditures.
2. Capital projects will be constructed to:
a. Protect or improve the community’s quality of life.
b. Protect or enhance the community’s economic vitality.
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c. Support and service new development.
3. To minimize the issuance of debt, the City will attempt to support capital projects with appropriations from
operating revenues or excess fund balances (i.e., “pay-as-you-go”).
Purchasing
1. All purchases and contracts over $3,000 shall conform to Chapter 252, Subchapter B of the Local Government
Code of Texas, as amended. Purchases of goods or services over $50,000 shall be submitted to the City
Council for approval. The adoption of the annual budget gives the City Manger the authority to approve all
other purchases for goods or services in accordance with each department’s approved budget.
2. Purchases of goods or services at a total cost of $1,000 or more must be made through the City’s purchase
order system. Written purchase orders shall also be used for vendors requiring formal City authorization
regardless of dollar amount.
3. Purchases of goods or services at a total cost of less than $1,000 may be made via a written Accounts Payable
Voucher, signed and submitted by the applicable Department Director to the Finance Department.
4. All invoices approved for payment by the proper City authorities shall be paid by the Finance Department within
thirty (30) calendar days of receipt in accordance with provisions of Article 601f, Section 2 of the State of Texas
Civil Statutes.
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INVESTMENT POLICY
*The Sanger City Council approved the City’s Investment Policy on September 7, 2021
POLICY STATEMENT
It is the objective of the City of Sanger, Texas (“City”) that the administration of its funds and the investment of
those funds shall be handled in the highest public trust. Investments shall be made in a manner which will
provide the maximum security of principle invested through limitations and diversification while meeting the
daily cash flow needs of the city and conforming to all applicable federal, state, and local statutes, rules and
regulations governing the investment of public funds. The receipt of a market rate return will be secondary to
the requirements for safety and liquidity. The earning from investments shall be used in a manner that best
serves the public trust and interest of the City. This policy serves to satisfy the statutory requirements of
defining and adopting a formal investment policy and shall be reviewed annually for modifications. It is the
intent of the City to be in compliance with local law and the provisions of Public Funds Investment Act of the
Texas Government Code Chapter 2256.
SCOPE
This Investment Policy applies to the investment activities, all financial assets and funds held by the City of
Sanger, Texas. Funds covered and managed by this Investment Policy include:
A. General Fund – Used to account for resources traditionally associated with government, which are not
required to be accounted for in another fund.
B. Debt Service Fund – Used to account for resources to be used for the payment of principle, interest and
related costs on debt.
C. Enterprise Fund – Used to account for operations that are financed and operated in a manner similar
to private business enterprises.
D. Capital Improvement Fund – Used to account for resources to enable the acquisition or construction of
major capital facilities which are not financed by enterprise funds, internal service funds, or trust funds.
E. Special Revenue Funds – Used to account for proceeds from specific revenue sources which are
restricted to expenditures for specific purposes.
1. 4A Fund
2. 4B Fund
3. Employee Benefits Fund
INVESTMENT OBJECTIVES AND STRATEGY
It is the policy of the City that all funds shall be invested in conformance with state and federal regulations,
applicable bond ordinance requirements, and adopted Investment Policy. In accordance with the Public Funds
Investment Act, the following prioritized primary objectives, in accordance with the Texas Government Code
Section 2256.005(d) apply to the City’s investment strategy. Listed in order of their priority, these objectives
encompass:
A. Suitability – Understanding the suitability of the investment to the financial requirement of the City is
important. Any investment eligible in the Investment Policy is suitable for all City funds.
B. Safety – Preservation and safety of principal are the primary objectives of the Investment Policy.
Investments of the City shall be undertaken in a manner that seeks to insure the preservation of capital
in the overall portfolio. To obtain this goal, diversification is required in the portfolio’s composition.
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The suitability of each investment decision will be made on the basis of these objectives. The City
prefers to invest in money market accounts, certificates of deposits, and United States government
backed agency discount notes.
C. Liquidity – The City’s investment portfolio will remain sufficiently liquid to meet operating requirements
that might be reasonably anticipated. The City’s investment portfolio will remain sufficiently liquid and
enable it to meet all operating requirements which might be reasonably anticipated.
D. Diversification – Investment maturities shall be staggered throughout the budget cycle to provide cash
flow based on the anticipated needs of the City. Diversifying the appropriate maturity structure will
reduce market cycle risk. Diversification of the portfolio will include diversification by maturity and
market sector and will include the use of a number of brokers/dealers for diversification and market
coverage. Competitive bidding will be used on each sale and purchase.
E. Yield – Attaining a competitive market yield, commensurate with the City’s investment risk constraints
and cash flow characteristic of the portfolio, is the desired objective. The City’s investment portfolio
shall be designed with the objective of attaining a market rate of return throughout budgetary and
economic cycles, taking into account the City’s risk constraints and the cash flow of the portfolio.
“Market rate of return” may be defined as the average yield of the current three-month U.S. Treasury
Bill or such other index that most closely matches the average maturity of the portfolio. The City’s
objective shall be a reasonably safe yield rate in accordance with payment schedules and other
investment goals.
Effective cash management is recognized as essential to good fiscal management. Cash management is
defined as the process of managing monies in order to ensure maximum cash availability. The City shall
maintain a comprehensive cash management program which includes collection of accounts receivable,
prudent investment of its available cash, disbursement of payments in accordance with invoice terms and the
management of banking services. The City staff will follow the “Prudent Person” statement relating to the
standard of care that must be exercised when investing public funds as expressed in the Texas Government
Code Section 2256.006(a-b). The Investment Officers shall avoid any transactions that might impair public
confidence in the City’s ability to govern effectively. The governing body recognizes that in diversifying the
portfolio, occasional measured unrealized losses due to market volatility are inevitable, and must be considered
within the context of the overall portfolio’s investment return, provided that adequate diversification has been
implemented. The prudence of the investment decision shall be measured in accordance with the tests set
forth in the Texas Government Code Section 2256.006(b).
It shall be the policy of the City not to invest in speculative instruments such as derivatives.
LEGAL LIMITATIONS, RESPONSIBILITIES AND AUTHORITY
Direct specific investment parameters for the investment of public funds in Texas are found in the Public Funds
Investment Act of the Texas Government Code Section 2256. The Interlocal Cooperation Contracts, Section
791, of the Texas Government Code authorizes local governments to participate in public funds investments
in conjunction with other local governments and agencies of the state of Texas. Section 791 along with Section
2256 of the Texas Government Code provides authorization for participation in investment pools to invest
public funds jointly with objectives of preservation and safety of principal, liquidity, and yield.
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DELEGATION OF INVESTMENT AUTHORITY
The City Manager and the Finance Director acting on behalf of the City Council are designated as the
Investment Officers of the City and are responsible for investment management decisions and activities. The
Council is responsible for considering the quality and capability of staff, investment advisors, and consultants
involved in investment management and procedures. All participants in the investment process shall seek to
act responsibly as custodians of the public trust.
The Investment Officers shall develop and maintain written administrative procedures for the operation of the
investment program which are consistent with the investment policy. Procedures will include reference to
safekeeping, wire transfers, certificates of deposit, and fund accounts. Additional procedures will be
documented for the performance of wire transfer agreements; banking services contracts, and other
investment related activities.
The Investment Officers shall be responsible for all transactions undertaken and shall establish a system of
controls to regulate the activities of subordinate officials and staff. The Investment Officers shall designate a
staff person as a liaison/deputy in the event circumstances require timely action and the Investment Officers
are not available.
No officer or designee may engage in an investment transaction except as provided under the terms of this
policy and the procedures established by the Investment Officers and approved by the City Council.
PRUDENCE – STANDARD OF CARE
The standard of prudence to be used in the investment function shall be the “prudent person” standard and
shall be applied in the context of managing the overall portfolio. The Texas Government Code Section
2256.006(a) states Investments shall be made with judgment and care, under prevailing circumstances, that a
person of prudence, discretion, and intelligence would exercise in the management of the person’s own affairs,
not for speculation, but for investment, considering the probable safety of capital and the probable income to
be derived.
Limitation of Personal Liability
The Investment Officers and those delegated investment authority under this policy, when acting in
accordance with the written procedures and this policy and in accordance with the written procedures and this
policy and in accord with the Prudent Person Rule, shall be relieved of personal responsibility and liability in
the management of the portfolio provided that deviations from expectations for a specific security’s credit risk
or market price change or portfolio shifts are reported in a timely manner and that appropriate action is taken
to control adverse market effects.
INTERNAL CONTROLS
The Investment Officers shall establish a system of written internal controls which will be reviewed annually
with the independent auditor of the City. The controls shall be designed to prevent losses of public funds
arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial
markets, or imprudent actions by employees or Investment Officers of the City.
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Cash Flow Forecasting
Cash flow forecasting is designated to protect and sustain cash flow requirements of the City. Supplemental
to the financial and budgetary systems, the Investment Officers will maintain a cash flow forecasting process
designed to monitor and forecast cash positions for investment purposes. Cash flow will include the historical
researching and monitoring of specific cash flow items, payables, and receivables as well as overall cash
position and patters.
AUTHORIZED INVESTMENTS
Acceptable investments under this policy shall be limited to the instruments listed below. The investments
shall be selected in a manner which promotes diversity of the market sector and maturity. The selection of
high-grade government investments and high-grade money market instruments is designed to assure the
marketability of those investments should the need for liquidity arise.
A. Obligations of the United States Government, its agencies and instrumentalities, and government
sponsoring enterprises, not to exceed two years to stated maturity;
B. Fully insured or collateralized certificates of deposit from a bank doing business in the State of Texas
and under the terms of a written depository agreement with that bank, not to exceed three years to the
stated maturity;
C. Money market funds authorized by the Public Funds Investment Act of the Texas Government Code
Chapter 2256.
D. Texas Local Government Investment Pools authorized by the Public Funds Investment Act of the
Texas Government Code Chapter 2256.
Additional types of securities approved for investment of public funds by Texas state statutes are not eligible
for investment by the City until this Investment Policy has been amended and the amended version approved
by the City Council authorizing investment of these additional types of securities.
Competitive Bidding Requirements
All securities, excluding certificates of deposit, will be purchased or sold after three (3) offers/bids are taken to
verify that the City is receiving fair market value/price for the investment.
Delivery versus Payment
All security transactions, including collateral for repurchase agreements, entered into by the City, shall be
conducted on a delivery versus payment (DVP) basis.
SAFEKEEPING AND COLLATERALIZATION
The laws of the State and prudent treasury management require that all purchased securities be bought on a
delivery versus payment basis and be held in safekeeping by either the City, an independent third-party
financial institution, or the City’s designated depository.
All safekeeping arrangements shall be designed by the Investment Officers and an agreement of the terms
executed in writing. The third-party custodian shall be required to issue safekeeping receipts to the City listing
each specific security, rate, description, maturity, cusip number, and other pertinent information. Each
safekeeping receipt will be clearly marked that the security is held for the City or pledged to the City.
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All securities pledged to the City for certificates of deposit or demand deposits shall be held by an independent
third-party bank domiciled in Texas. The safekeeping bank may be written within the same holding company
as the bank, from which the securities are pledged.
Collateralization
Collateralization shall be required on all public funds of the City over the FDIC insurance coverage limit, and
in order to anticipate market changes and provide a level of additional security for all funds, the collateralized
level required will be 102% of the market value of the principal accrued interest.
PERFORMANCE EVALUATION AND REPORTING
The Investment Officers shall submit quarterly and annual reports to the City Council containing a written report
of investment transactions and investment positions as of the date of report. The report will be prepared jointly
by all involved in the investment activity and be signed by the Investment Officer(s).
DEPOSITORIES
The City will designate one banking institution through a competitive process as its central banking service
provider. This institution will be used for normal banking services including disbursements, deposits, and
lockbox. As a matter of ensuring liquidity and security should the funds deposited with the designated bank
be temporarily unavailable, the City will maintain an emergency reserve in another qualified bank.
INVESTMENT POLICY ADOPTION BY CITY COUNCIL
The City’s Investment Policy shall be formally approved and adopted by resolution of the City Council and
reviewed annually in accordance with the provisions of the Public Funds Investment Act of the Texas
Government Code Chapter 2256.
AMENDMENT
In the event Texas state law changes and the City cannot invest in the investments described by this policy,
this policy shall automatically be conforming to existing law.
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DEBT SERVICE SCHEDULES
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2023 37,400 8,826 46,226 72,600 17,134 89,734 110,000 25,960 135,960
2024 37,400 7,180 44,580 72,600 13,940 86,540 110,000 21,120 131,120
2025 39,100 5,536 44,636 75,900 10,744 86,644 115,000 16,280 131,280
2026 42,500 3,814 46,314 82,500 7,406 89,906 125,000 11,220 136,220
2027 44,200 1,944 46,144 85,800 3,776 89,576 130,000 5,720 135,720
Total 200,600 27,300 227,900 389,400 53,000 442,400 590,000 80,300 670,300
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2023 24,000 720 24,720 176,000 5,280 181,280 200,000 6,000 206,000
Total 24,000 720 24,720 176,000 5,280 181,280 200,000 6,000 206,000
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2023 - - - 285,000 169,375 454,375 285,000 169,375 454,375
2024 - - - 290,000 160,750 450,750 290,000 160,750 450,750
2025 - - - 300,000 151,900 451,900 300,000 151,900 451,900
2026 - - - 310,000 142,750 452,750 310,000 142,750 452,750
2027 - - - 320,000 132,900 452,900 320,000 132,900 452,900
2028 - - - 330,000 121,925 451,925 330,000 121,925 451,925
2029 - - - 340,000 110,200 450,200 340,000 110,200 450,200
2030 - - - 355,000 97,594 452,594 355,000 97,594 452,594
2031 - - - 370,000 84,000 454,000 370,000 84,000 454,000
2032 - - - 380,000 69,937 449,937 380,000 69,937 449,937
2033 - - - 395,000 55,406 450,406 395,000 55,406 450,406
2034 - - - 410,000 40,313 450,313 410,000 40,313 450,313
2035 - - - 425,000 24,656 449,656 425,000 24,656 449,656
2036 - - - 445,000 8,344 453,344 445,000 8,344 453,344
Total - - - 4,955,000 1,370,050 6,325,050 4,955,000 1,370,050 6,325,050
Certificates of Obligation, Series 2015
Enterprise Fund: 100%Total
Certificates of Obligation, Series 2007
General Fund: 0%
General Fund 12%
Purpose: to acquire and renovate a building and parking area to be used by the City’s public works department; to purchase
phone, alarm and computer equipment and office furniture for such building; and professional services rendered in connection
with this project.
Purpose: to pay for water and sewer system repairs and improvements, street repairs, drainage repairs and improvements,
and park repairs and improvements, and for professional services related to this project
Purpose: to pay for rehabilitation, reconstruction, addition and expansion of the waste water treatment plant; rehabilitation and
construction of wastewater lift stations and wastewater lines; construction of water lines and associated equipment and facilities
rehabilitation, reconstruction and construction of streets and drainage; rehabilitation of municipal facilities; and professional
services rendered in connection with this project.
Enterprise Fund: 88% Total
Certificates of Obligation, Series 2013
General Fund 34%Enterprise Fund: 66%Total
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Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2023 - - - 100,000 364,050 464,050 100,000 364,050 464,050
2024 - - - 115,000 361,050 476,050 115,000 361,050 476,050
2025 - - - 115,000 357,600 472,600 115,000 357,600 472,600
2026 - - - 115,000 353,000 468,000 115,000 353,000 468,000
2027 - - - 390,000 348,400 738,400 390,000 348,400 738,400
2028 - - - 545,000 332,800 877,800 545,000 332,800 877,800
2029 - - - 560,000 311,000 871,000 560,000 311,000 871,000
2030 - - - 585,000 288,600 873,600 585,000 288,600 873,600
2031 - - - 605,000 265,200 870,200 605,000 265,200 870,200
2032 - - - 630,000 241,000 871,000 630,000 241,000 871,000
2033 - - - 660,000 215,800 875,800 660,000 215,800 875,800
2034 - - - 1,010,000 189,400 1,199,400 1,010,000 189,400 1,199,400
2035 - - - 1,050,000 149,000 1,199,000 1,050,000 149,000 1,199,000
2036 - - - 1,090,000 107,000 1,197,000 1,090,000 107,000 1,197,000
2037 - - - 1,585,000 63,400 1,648,400 1,585,000 63,400 1,648,400
Total - - - 9,155,000 3,947,300 13,102,300 9,155,000 3,947,300 13,102,300
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2023 220,000 32,100 252,100 - - - 220,000 32,100 252,100
2024 225,000 23,300 248,300 - - - 225,000 23,300 248,300
2025 235,000 14,300 249,300 - - - 235,000 14,300 249,300
2026 245,000 4,900 249,900 - - - 245,000 4,900 249,900
Total 925,000 74,600 999,600 - - - 925,000 74,600 999,600
General Fund 100% Enterprise Fund: 0% Total
Certificates of Obligation, Series 2017
General Obligation Refunding Bonds, Series 2019
Enterprise Fund: 100% TotalGeneral Fund: 0%
Purpose: to refund certain obligations (Combination Tax & Revenue Certificates of Obligations, Series 2009) of the City, and
professional services related thereto.
Purpose: to pay for the restoration, replacement, rehabilitation, and expansion of the wastewater and water systems, including
the treatment plant; street and drainable improvements; and professional services related thereto.
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Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2023 - - - 295,000 559,600 854,600 295,000 559,600 854,600
2024 - - - 320,000 550,750 870,750 320,000 550,750 870,750
2025 - - - 345,000 541,150 886,150 345,000 541,150 886,150
2026 - - - 395,000 534,250 929,250 395,000 534,250 929,250
2027 - - - 140,000 526,350 666,350 140,000 526,350 666,350
2028 - - - 135,000 523,550 658,550 135,000 523,550 658,550
2029 - - - 160,000 519,500 679,500 160,000 519,500 679,500
2030 - - - 160,000 514,700 674,700 160,000 514,700 674,700
2031 - - - 185,000 509,900 694,900 185,000 509,900 694,900
2032 - - - 260,000 504,350 764,350 260,000 504,350 764,350
2033 - - - 290,000 493,950 783,950 290,000 493,950 783,950
2034 - - - 290,000 482,350 772,350 290,000 482,350 772,350
2035 - - - 320,000 470,750 790,750 320,000 470,750 790,750
2036 - - - 370,000 457,950 827,950 370,000 457,950 827,950
2037 - - - 395,000 446,850 841,850 395,000 446,850 841,850
2038 - - - 1,620,000 435,000 2,055,000 1,620,000 435,000 2,055,000
2039 - - - 1,665,000 386,400 2,051,400 1,665,000 386,400 2,051,400
2040 - - - 1,715,000 336,450 2,051,450 1,715,000 336,450 2,051,450
2041 - - - 1,765,000 285,000 2,050,000 1,765,000 285,000 2,050,000
2042 - - - 1,820,000 232,050 2,052,050 1,820,000 232,050 2,052,050
2043 - - - 1,875,000 177,450 2,052,450 1,875,000 177,450 2,052,450
2044 - - - 1,930,000 121,200 2,051,200 1,930,000 121,200 2,051,200
2045 - - - 1,990,000 63,300 2,053,300 1,990,000 63,300 2,053,300
2046 - - - 120,000 3,600 123,600 120,000 3,600 123,600
Total - - - 18,560,000 9,676,400 28,236,400 18,560,000 9,676,400 28,236,400
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2023 6,600 5,157 11,757 48,400 37,821 86,221 55,000 42,978 97,978
2024 31,200 5,134 36,334 228,800 37,652 266,452 260,000 42,786 302,786
2025 30,600 4,956 35,556 224,400 36,348 260,748 255,000 41,304 296,304
2026 31,200 4,690 35,890 228,800 34,395 263,195 260,000 39,085 299,085
2027 31,800 4,341 36,141 233,200 31,833 265,033 265,000 36,174 301,174
2028 31,800 3,889 35,689 233,200 28,521 261,721 265,000 32,410 297,410
2029 33,000 3,390 36,390 242,000 24,860 266,860 275,000 28,250 303,250
2030 33,000 2,786 35,786 242,000 20,431 262,431 275,000 23,217 298,217
2031 34,200 2,149 36,349 250,800 15,761 266,561 285,000 17,910 302,910
2032 34,800 1,472 36,272 255,200 10,795 265,995 290,000 12,267 302,267
2033 34,800 741 35,541 255,200 5,436 260,636 290,000 6,177 296,177
Total 333,000 38,705 371,705 2,442,000 283,852 2,725,852 2,775,000 322,557 3,097,557
General Fund: 0% Enterprise Fund: 100% Total
Certificates of Obligation, Series 2021B
Certificates of Obligation, Series 2021A
General Fund: 0% Enterprise Fund: 100% Total
Purpose: to refund certain obligations (Combination Tax & Revenue Certificates of Obligations, Series 2013) of the City, and
professional services related thereto.
Purpose: to pay for the expansion and improvements to the City’s waster and sewer system; system renovations and line
relocations to the City’s electric utility system; city-wide street repairs and improvements; and professional services related
thereto.
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Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2023 48,252 3,283 51,535 - - - 48,252 3,283 51,535
2024 49,867 1,668 51,535 - - - 49,867 1,668 51,535
Total 98,119 4,951 103,070 - - - 98,119 4,951 103,070
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2023 336,252 50,086 386,338 977,000 1,153,260 2,130,260 1,313,252 1,203,346 2,516,598
2024 343,467 37,282 380,749 1,026,400 1,124,142 2,150,542 1,369,867 1,161,424 2,531,291
2025 304,700 24,792 329,492 1,060,300 1,097,742 2,158,042 1,365,000 1,122,534 2,487,534
2026 318,700 13,404 332,104 1,131,300 1,071,801 2,203,101 1,450,000 1,085,205 2,535,205
2027 76,000 6,285 82,285 1,169,000 1,043,259 2,212,259 1,245,000 1,049,544 2,294,544
2028 31,800 3,889 35,689 1,243,200 1,006,796 2,249,996 1,275,000 1,010,685 2,285,685
2029 33,000 3,390 36,390 1,302,000 965,560 2,267,560 1,335,000 968,950 2,303,950
2030 33,000 2,786 35,786 1,342,000 921,325 2,263,325 1,375,000 924,111 2,299,111
2031 34,200 2,149 36,349 1,410,800 874,861 2,285,661 1,445,000 877,010 2,322,010
2032 34,800 1,472 36,272 1,525,200 826,082 2,351,282 1,560,000 827,554 2,387,554
2033 34,800 741 35,541 1,600,200 770,592 2,370,792 1,635,000 771,333 2,406,333
2034 - - - 1,710,000 712,063 2,422,063 1,710,000 712,063 2,422,063
2035 - - - 1,795,000 644,406 2,439,406 1,795,000 644,406 2,439,406
2036 - - - 1,905,000 573,294 2,478,294 1,905,000 573,294 2,478,294
2037 - - - 1,980,000 510,250 2,490,250 1,980,000 510,250 2,490,250
2038 - - - 1,620,000 435,000 2,055,000 1,620,000 435,000 2,055,000
2039 - - - 1,665,000 386,400 2,051,400 1,665,000 386,400 2,051,400
2040 - - - 1,715,000 336,450 2,051,450 1,715,000 336,450 2,051,450
2041 - - - 1,765,000 285,000 2,050,000 1,765,000 285,000 2,050,000
2042 - - - 1,820,000 232,050 2,052,050 1,820,000 232,050 2,052,050
2043 - - - 1,875,000 177,450 2,052,450 1,875,000 177,450 2,052,450
2044 - - - 1,930,000 121,200 2,051,200 1,930,000 121,200 2,051,200
2045 - - - 1,990,000 63,300 2,053,300 1,990,000 63,300 2,053,300
2046 - - - 120,000 3,600 123,600 120,000 3,600 123,600
Total 1,580,719 146,276 1,726,995 35,677,400 15,335,882 51,013,282 37,258,119 15,482,158 52,740,277
Total
General Fund: 100%
General Fund Enterprise Fund
Enterprise Fund: 0% Total
Spirit of Texas Street Equipment
Total Debt
Purpose: to purchase rolling stock and heavy equipment to be used in the City’s street department.
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STANDARD & POORS RATING REPORT
The City of Sanger was assigned an “AA” long-term rating
upon the issuance of the series 2021 bonds.
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2022 TAX RATE CALCULATION WORKSHEET
Texas Tax Code §26.04(c) requires the calculation of the no-new-revenue (NNR) tax rate and voter-approval tax rate for
the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process
starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties
under protest. Texas Tax Code § 26.04(e-5) requires this calculation form be included in the annual budget document.
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Item 9.
GLOSSARY OF TERMS
Accrual Basis of Accounting
The basis of accounting whereby revenue projections
are developed recognizing revenues expected to be
earned in the period, and expenditure estimates are
developed for all expenses anticipated to be incurred
during the last fiscal year.
Ad Valorem
Latin for “according to the value of.” Refers to the tax
assessed against real (land and building) and
personal (equipment and furniture) property.
Appropriation
A legal authorization granted by a legislative body to
make expenditures and to incur obligations for specific
purposes. An appropriation is usually limited in the
amount and as to the time when it may be expended.
Assessed Valuation
A valuation set upon real estate and certain personal
property by the appraisal district as a basis for levying
property taxes.
Assets
Resources owned or held by a government which has
monetary value.
Audit
The annual formal examination of the City’s financial
statement by an independent third-party accounting
firm.
Balanced Budget
A budget that is resources (revenues, fund balance)
that equals, or is greater than, uses
(expenditures/expenses, capital outlay).
Basis of Accounting
The timing method used in the recognition of revenues
and expenditures for financial reporting purposes.
Bond
A written promise to pay a specified sum of money at
a specified date or dates in the future, called the
maturity date(s), together with periodic interest at a
specified rate.
Budget
A plan of financial operation embodying an estimate of
proposed expenditures for any given period and the
proposed means of financing them.
Capital Expenditures/ Outlays
Expenditures which result in the acquisition of or
addition of fixed assets.
Capital Projects Funds
Funds created to account for financial resources to be
used for the acquisition or construction of major
capital facilities (other than those financed by
proprietary funds and trust funds).
Cash Basis of Accounting
The method of accounting under which revenues are
recorded when received and expenditures are
recorded when paid.
CIP
Acronym for Capital Improvement Plan.
CCN
A Certificate of Convenience and Necessity (CCN)
gives a public utility the exclusive right to provide retail
utility service to an identified geographic area, referred
to as the certified service area.
DATCU
Acronym for Denton Area Teachers Credit Union.
Debt Service
Payment of interest and repayment of principle to
holders of a government’s debt instruments.
Debt Service Fund
A fund established to account for the accumulation of
resources for, and the payment of, general long-term
debt principal and interest. The Town has no debt;
therefore, no debt service fund budget is presented.
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DFW
Acronym for The Dallas - Fort Worth area.
EMS
Acronym for Emergency Medical Services.
Encumbrances
Commitments related to unperformed (executory)
contracts for goods and services.
Enterprise Fund
A proprietary fund type used to report activity for
which a fee is charged to external users for goods or
services.
ERCOT
Acronym for Electric Reliability Council of Texas.
Expenditures
Decreases in net financial resources. Expenditures
include current operating expenses which require the
current or future use of net current assets, debt
service, and capital outlays.
FM
Designation for Farm to Market road.
Fiduciary Fund
A fund type used to report assets held in a trustee or
agency position for other entities.
Fund
An independent fiscal and accounting entity with a
self-balancing set of accounts recording cash and/or
other resources together with all liabilities, obligations,
reserves, and equities which are segregated for the
purpose of carrying on specific activities or attaining
certain objectives.
Fund Balance (Equity)
The difference between fund assets and fund liabilities
reported in the Town’s governmental funds. For
Budget presentation purposes, Fund Balance shall be
defined as Unassigned Fund Balance for
governmental funds and as Net Working Capital for
proprietary funds.
FY
Acronym for Fiscal Year.
GAAP
Acronym for Generally Accepted Accounting
Principles, which are a collection of rules and
procedures that set the basis for the fair presentation
of financial statements. The accounting and reporting
policies of the Town conform to the GAAP applicable
to state and local governments.
GASB
Acronym for Government Accounting Standards
Board, an independent, non-profit agency responsible
for the promulgation of accounting and financial
reporting procedures for governmental entities.
General Fund
General Operating Fund of the Town, accounting for
the resources and expenditures related to the
generally recognized governmental services provided.
Governmental Funds
Funds generally used to account for tax-supported
activities. There are five (5) types of governmental
funds; the general fund, special revenue funds, debt
services funds, capital projects funds and permanent
funds.
HOT
Acronym for Hotel Occupancy Tax.
I&I
Acronym for Inflow & Infiltration. Inflow happens when
groundwater and stormwater seep into sanitary sewer
systems through private and public defects within the
collection system. Infiltration is when groundwater
enters the sanitary sewer system through faulty pipes
or manholes.
I&S
Acronym for Interest & Sinking.
Infrastructure
Public domain fixed assets such as roads, bridges,
curbs and gutters, streets and sidewalks, drainage
systems, lighting systems and similar assets that are
immovable and of value only to the government unit.
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Internal Service Fund
A fund used to account for the financing of goods or
services provided by one department or agency to
other departments or agencies of a government, or to
other governments, on a cost-reimbursement basis.
The Town’s Equipment Replacement, Technology
Replacement and Building Maintenance & Investment
Funds are internal service funds.
MICU
Acronym for Mobile Intensive Care Unit.
M&O
Acronym for Maintenance & Operations
Major Fund
A fund whose revenues, expenditures, assets or
liabilities are greater than ten percent of
corresponding totals and at least five percent of the
aggregate amount for all governmental and enterprise
funds.
Modified Accrual
A combination of cash basis and accrual basis.
Revenues are recognized when they are (1)
measurable and (2) available. Expenditures are fully
accrued as they are measurable when they are
incurred.
No-New-Revenue (NNR) Tax Rate
The no-new-revenue tax rate enables the public to
evaluate the relationship between taxes for the prior
year and for the current year, based on a tax rate that
would produce the same amount of taxes if applied to
the same properties taxed in both years.
Ordinance
A formal legislative enactment by the governing body
of a municipality. If it is not in conflict with any higher
form of law, such as a state statute or constitutional
provision, it has the full force and effect of law within
the boundaries of the municipality to which it applies.
The difference between an ordinance and a resolution
is that the latter requires less legal formality and has a
lower legal status. Revenue raising measures, such
as the imposition of taxes, special assessments and
service charges, usually require ordinances.
P&Z
Acronym for Planning & Zoning.
Proprietary Fund
A fund type used to account for activities that involve
business-like operations.
R&M
Acronym for Repairs & Maintenance.
Revenues
Increases in net financial resources. Revenues
include the receipt of assets for goods sold or services
provided in the current reporting period,
intergovernmental grants, and interest income.
SCBA
Self-contained Breathing Apparatus
Special Revenue Fund
A fund used to account for the proceeds of specific
revenue sources (other than expendable trusts or
major capital projects) that are legally restricted to
expenditure for specifies purposes. GAAP only require
the use of special revenue funds when legally
mandated. These include the Court Technology and
Court Security Funds.
SWOT
Acronym for an analysis of the City’s Strengths,
Weaknesses, Opportunities and Threats.
Tax Levy
The total amount of taxes imposed by the Town of
taxable property within in its boundaries.
Tax Rate
The dollar rate for taxes levied for each $100 of
assessed valuation.
TBD
Acronym for To Be Determined.
TXDOT
Acronym for Texas Department of Transportation.
Transfer
The movement of monies from one fund, activity,
department, or account to another. This includes
budgetary and/or movement of assets.
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Voter-Approval Tax Rate
The voter-approval tax rate is a calculated maximum
rate allowed by law without voter approval. The
calculation splits the voter-approval tax rate into two
separate components - a no-new-revenue
maintenance and operations (M&O) rate and a debt
service rate.
WW
Acronym for Waste Water.
WWTP
Abbreviation for Waste Water Treatment Plant.
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19
CITY COUNCIL COMMUNICATION
DATE: September 19, 2022
FROM: Clayton Gray, Finance Director
AGENDA ITEM: Consideration and possible action on Ordinance 09-24-22, ratifying the property
tax increase reflected in the fiscal year 2022-2023 budget.
SUMMARY:
The proposed tax rate of $0.589497 per $100 valuation is a decrease from the current tax rate of
$0.633711 per $100 valuation.
Even with a lower tax rate, the increase in property values from last year will result in the City
receiving more revenues in property tax.
Section 102.007(c) of the Local Government Code requires a governing body that adopts a budget
that raises more revenue from property taxes than in the previous year to ratify, by a separate
vote, the property tax increase reflected in the budget. A vote under this subsection is in addition
to and separate from the vote to adopt the budget or a vote to set the tax rate required by Chapter
26, Tax Code, or other law. The proposed 2022-2023 budget will raise more revenue from property
taxes than in the previous year, and therefore requires a separate vote of the City Council to ratify
the property tax increase reflected in the budget.
The calculation of the increased revenues is based on the adjusted tax rolls, resulting in an increase
in property tax revenue of $689,440. This additional revenue represents a 12.13% increase from
last year's adjusted levy and includes $192,373 in revenues generated from new properties added
to the tax roll.
FISCAL INFORMATION:
N/A
RECOMMENDED MOTION OR ACTION:
Staff recommends approval of Ordinance 09-24-22.
ATTACHMENTS:
Ordinance 09-24-22 Ratifying a Property Tax Increase
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Item 10.
Ordinance 09-24-22 Ratifying a Property Tax Increase Page 1 of 2
CITY OF SANGER, TEXAS
ORDINANCE No. 09-24-22
AN ORDINANCE OF THE CITY OF SANGER, DENTON COUNTY, TEXAS,
RATIFYING THE PROPERTY TAX REVENUE INCREASE IN THE 2022-23 BUDGET
AS A RESULT OF THE CITY RECEIVING MORE REVENUES FROM PROPERTY
TAXES IN THE 2022-2023 BUDGET THAN IN THE PREVIOUS FISCAL YEAR; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City of Sanger (the “City”) is a home rule municipality regulated by state
law and Charter; and
WHEREAS, Texas Local Government Code Section 102.007 , requires the City Council
to ratify by a separate vote and providing the necessary disclosure language in the ratification,
when there is an increase to the property tax revenues in the proposed budget as compared to the
previous year; and,
WHEREAS, the City's 2022-2023 Budget has an increase in property tax revenues as
compared to the previous year; and
WHEREAS, as a result of the approval of the 2022-2023 Budget, the City Council finds
that it must ratify the increased revenue from property taxes; and
WHEREAS, the City Council finds that passage of this Ordinance is in the best interest of
the citizens of Sanger.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
SANGER, TEXAS:
SECTION 1: That the City Council, as the governing body of the City of Sanger, Texas,
having adopted the Fiscal Year 2022-2023 annual Budget that will require raising more revenue
from property taxes than in the previous year, hereby ratifies the property tax increase reflected in
the Fiscal Year 2022-2023 Annual Budget.
SECTION 2. That all matters stated in the preamble are found to be true and correct and
are incorporated herein as if copied in their entirety.
SECTION 3. It is hereby declared to be the intention of the City Council that the sections,
paragraphs, sentences, clauses, phrases and words of this Ordinance are severable and, if any
word, phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared
unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such
unconstitutionality shall not affect any of the remaining portions of this Ordinance, since the same
would have been enacted by the City Council without the incorporation in this Ordinance of any
such unconstitutional word, phrase, clause, sentence, paragraph, or section.
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Ordinance 09-24-22 Ratifying a Property Tax Increase Page 2 of 2
SECTION 5. This ordinance will take effect immediately from and after its passage and
the publication of the caption, as the law and Charter in such cases provide.
PASSED AND APPROVED by the City Council of the City of Sanger, Texas on this 19th
day of September 2022.
APPROVED:
________________________________
ATTEST: Thomas E. Muir, Mayor
________________________________ APPROVED TO FORM:
Kelly Edwards, City Secretary
________________________________
Hugh Coleman, City Attorney
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Item 10.
CITY COUNCIL COMMUNICATION
DATE: September 19, 2022
FROM: Clayton Gray, Finance Director
AGENDA ITEM: Consideration and possible action on Ordinance 09-25-22, setting the City's Ad
Valorem tax rate at $0.589497/$100 of taxable assessed valuation for the Fiscal
Year beginning October 1, 2022, and ending September 30, 2023.
SUMMARY:
This Ordinance sets the tax rate for the 2022-2023 fiscal year at $0.589497/$100 valuation, which
is a decrease from the current rate of $0.633711/$100.
The tax rate is as follows: $0.575208 for maintenance and operations and $0.014289 for general
obligation debt.
Inc compliance with the Texas Property Tax Code, the City published required notices in The
Denton Record-Chronicle, and held public hearings regarding the proposal to consider the adoption
of the tax rate.
FISCAL INFORMATION:
N/A
RECOMMENDED MOTION OR ACTION:
Staff recommends approval of Ordinance 09-25-22.
Pursuant to Section 26.05(b) of the Texas Property Tax Code, the motion to adopt this ordinance
must be made in the following form: "I move that the property tax rate be increased by the
adoption of a tax rate of $0.589497per $100, which is effectively an 8.74 percent
increase in the tax rate.”
The vote on the ordinance must be a record vote of the City Council.
ATTACHMENTS:
Ordinance 09-25-22 Levying a Property Tax Rate
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Ordinance 09-25-22 Levying a Property Tax Rate Page 1 of 2
CITY OF SANGER, TEXAS
ORDINANCE No. 09-25-22
AN ORDINANCE OF THE CITY OF SANGER, DENTON COUNTY, TEXAS, LEVYING
A TAX RATE FOR THE GENERAL GOVERNMENT FOR THE FISCAL YEAR 20 22-
2023 AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City of Sanger (the “City”) is a home rule municipality regulated by state
law and Charter; and
WHEREAS, the City Council of the City of Sanger finds that a tax rate of $0.589497 per
$100 valuation for the Fiscal Year 2022-2023, hereinafter levied for current expenses of the City
and general improvements of the City and its property, must be levied to provide the revenue
requirements of the budget for the ensuing year; and
WHEREAS, all statutory and constitutional requirements for the levy and assessment of
ad valorem taxes have been completed in due and correct time and all requirements of the Sanger
Charter have been met; and
WHEREAS, the City Council finds that the passage of this Ordinance is in the best interest
of the citizens of Sanger.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
SANGER, TEXAS:
SECTION 1: That the City Council does hereby levy and adopt the tax rate on $100
assessed valuation for the City for maintenance and operation of the City government for the tax
year 2022- 2023 as follows:
$0.575208/$100
SECTION 2: That the City Council does hereby levy and adopt the tax rate on $100
assessed valuation for the City for debt service for City government for the tax year 2022-2023 as
follows:
$0.014289/$100
SECTION 3. That, because the total amount of revenue generated from taxes to fund
maintenance and operations will be greater than last year and because the tax rate exceeds the
effective maintenance and operations rate, the following statements are made as required by
Section 26.05 of the Texas Tax Code: THIS TAX RATE WILL RAISE MORE TAXES FOR
MAINTENANCE AND OPERATIONS THAN LAST YEAR’S TAX RATE. THE TAX
RATE WILL EFFECTIVELY BE RAISED BY 8.74 PERCENT AND WILL RAISE TAXES
FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
APPROXIMATELY $46.25.
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Item 11.
Ordinance 09-25-22 Levying a Property Tax Rate Page 2 of 2
SECTION 4. It is hereby declared to be the intention of the City Council that the sections,
paragraphs, sentences, clauses, phrases and words of this Ordinance are severable and, if any
word, phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared
unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such
unconstitutionality shall not affect any of the remaining portions of this Ordinance, since the same
would have been enacted by the City Council without the incorporation in this Ordinance of any
such unconstitutional word, phrase, clause, sentence, paragraph, or section.
SECTION 5. Any person, firm or corporation who shall violate any of the provisions of
this article shall be guilty of a misdemeanor and upon conviction shall be fined in accordance
with the general penalty provision found in The Code of Ordinances, Section 1.109 General
Penalty for Violations of Code.
SECTION 6. This ordinance will take effect immediately from and after its passage and
the publication of the caption, as the law and Charter in such cases provide.
SECTION 7. The City Council of the City of Sanger, Texas met in a public meeting on
September 19, 2022, and adopted this ordinance with a majority vote as follows:
Thomas Muir, Mayor AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Marissa Barrett AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Gary Bilyeu AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Dennis Dillon AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Allen Chick AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Victor Gann AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
PASSED AND APPROVED by the City Council of the City of Sanger, Texas on this 19th
day of September 2022.
APPROVED:
________________________________
ATTEST: Thomas E. Muir, Mayor
________________________________ APPROVED TO FORM:
Kelly Edwards, City Secretary
________________________________
Hugh Coleman, City Attorney
298
Item 11.
CITY COUNCIL COMMUNICATION
DATE: September 19, 2022
FROM: Ramie Hammonds, Development Service Director
AGENDA ITEM: Consideration and possible action to select Antero Group for the Rewrite of the
Zoning, Subdivision and Sign Ordinances, and authorizing the City Manager to
negotiate a possible contract with Antero Group.
SUMMARY:
The City of Sanger issued an RFQ for the rewrite of the Zoning, Subdivision and Sign ordinances.
We received one response to the RFQ.
A review committee scored the response and determined that Antero Group is a qualified
candidate.
If approved staff will move forward to the contract phase.
FISCAL INFORMATION:
Budgeted: YES Amount: N/A GL Account: N/A
RECOMMENDED MOTION OR ACTION:
Staff recommends APPROVAL on the selection and contract negotiation with Antero Group.
ATTACHMENTS:
Scoring Sheet #1
Scoring Sheet #2
Scoring Sheet #3
Scoring Sheet #4
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Item 12.
CITY COUNCIL COMMUNICATION
DATE: September 19, 2022
FROM: Shani Bradshaw, Director of Economic Development
AGENDA ITEM: Consideration and possible action on authorizing the Mayor to execute a service
contract between the City of Sanger and the Sanger Area Chamber of
Commerce for Hotel Occupancy Tax Funds.
SUMMARY:
The proposed Annual Service Contract with the Sanger Area Chamber of Commerce will be for the
term of October 1, 2022 through September 30, 2023.
City agrees to pay up to fifty percent (50%) of the City’s Hotel Occupancy Tax Funds, not to exceed
$3,500 per quarter.
Chamber uses these funds for the purpose of:
o Maintaining a tourist information center
o Providing promotional and tourist advertising of the City and its vicinity
o Solicitation and operating programs to attract visitors to the City
Attached is the Annual Budget that details the activities the Chamber will conduct in 2022-2023.
The Chamber is not asking to increase their funding provided through the hotel-motel occupancy
tax.
FISCAL INFORMATION:
Budgeted: YES Amount: $14,000 GL Account: 050-50-5420
RECOMMENDED MOTION OR ACTION:
Staff recommends approval.
ATTACHMENTS:
Sanger Request Letter and Annual Budget
Service Contract
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Item 13.
Services Contract
THE STATE OF TEXAS §
COUNTY OF DENTON §
THIS CONTRACT, is entered into on this the 19th day of September, 2022, by and
between the City of Sanger, Texas, a Municipal Corporation, hereinafter called “City”, and the
Sanger Area Chamber of Commerce, a Texas nonprofit corporation, hereinafter called “Chamber”,
upon the following terms and conditions:
WITNESSETH
SECTION 1
Funding and Scope of Services
The City agrees to pay to the Chamber up to fifty percent (50%) of the City’s quarterly
Hotel Occupancy Tax receipts from the preceding calendar quarter, not to exceed Three Thousand
Five Hundred Dollars ($3,500.00) per Quarter. The Chamber will use said funds solely for the
purpose of: (a) Maintaining a tourist information center; (b) Providing general promotional and
tourist advertising of the City and its vicinity; and, (c) Conducting a solicitation and operating
program to attract conventions and visitors to the City (the “Services”). Quarterly payments shall
be made by the City to the Chamber within twenty (20) days of receiving the quarterly tax payment.
SECTION 2
Public Purposes
In approving and authorizing the execution of this Contract, the City Council of the City
of Sanger, Texas does hereby find and determine that the provision by the Chamber of the services
for the public purposes set forth herein-above, and the ministerial and administrative work related
to the provisions of such services and the expenditure of the funds provided by the City for such
purposes, are in the public interest and beneficial to the City and its inhabitants, and furthermore,
that said funds can be better expended and said public purposes more effectively accomplished
through the Chamber, acting through its Board of Directors with facilities, officers and employees
skilled and experienced in said services, by means of this Contract.
SECTION 3
Terms and Conditions
In connection with the funds to be paid by the City to the Chamber under the terms of this
Contract, the following terms and conditions shall apply:
(a) The use and expenditure of such funds shall be only as authorized by Section 351.101
of the Texas Tax Code and be subject to the allocation of revenue as provided for in
Section 351.103 of the Texas Tax Code.
(b) Before September 30 of each year during the term of this Contract, the Chamber shall
submit and present an Annual Budget to the City Council. The Annual Budget must
detail how City funds will be used to provide the services. Said presentation shall be
made to the City Council by a representative of the Chamber of the Board. The
Chamber shall notify the City in writing of any material changes made to the Annual
Budget within thirty (30) days of making a change. The Chamber shall submit to the
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Item 13.
Services Contract
City quarterly reports listing the expenditures made by the Chamber with revenue from
the Hotel Occupancy Tax as authorized herein.
(c) The Chamber shall comply with Chapter 551 of the Texas Government Code known
as the Texas Open Meeting Act and Chapter 552 of the Texas Government Code known
as the Texas Open Records Act as they apply to the use of public funds by the Chamber.
(d) The Chamber shall maintain records that accurately identify the receipt and expenditure
of all revenue received by the City and shall make available to the City and its Auditor
all of its books and records relative to the funds paid to the Chamber by the City under
this Contract. All said records shall be retained by the Chamber for a period of five (5)
years after all performance requirements are achieved for audit purposes until such
audits or other administrative inquiries or open record requests are completed. The
Chamber agrees to maintain the records in an accessible location.
SECTION 4
Term
The term of this Contract shall be from September 30, 2022 until September 30, 2023. This
Contract may be extended by mutual consent of the parties. This Contract may be terminated, at
any time by either party by giving thirty (30) days’ written notice to the other party. If this Contract
is terminated the last and final quarterly payment shall be prorated based on the termination date.
SECTION 5
Default
If it is found by the City or any other party that the Chamber has knowingly or unknowingly
improperly expended Hotel Occupancy Tax Funds, it shall be considered a material breach of this
Contact. The City shall notify the Chamber in writing of the breach. The Chamber shall have ten
(10) calendar days to cure the breach or return the improperly ex pended funds to the City. Until
the breach is cured or the funds are returned to the City, the City will be under no obligation to
continue quarterly payments to the Chamber. If the breach is not cured and/or funds are not
returned to the City by the Chamber within the ten (10) day cure period, this Contract shall be
considered automatically terminated and no further funds shall be given by the City to the
Chamber. However, in the event of termination, the City reserves the right to pursue the return of
improperly expended funds from the Chamber by any and all legal means.
SECTION 6
Severability
If any provision of this Contact is found to be invalid or unenforceable by a court of
competent jurisdiction, then the invalid provision will be deemed to be deleted from the Contract
and the remainder of this Contact will continue to be valid and in full force and effect. This
Contract shall be governed by and construed in accordance with the Laws of the State of Texas.
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SECTION 7
Independent Contractor
The relationship of the Chamber under the Terms and Conditions of this Contract shall be
that of an independent Contractor of the City. Relative thereto, the City shall not be liable for any
claims or demands for damages, monetary or otherwise, that may grow out of or arise from t he
Chamber’s actions in carrying out its duties under the terms of this Contract, and the
Chamber does hereby agree and shall hold the City harmless from and indemnify it against all such
claims and demands.
SECTION 8
Entire Contract
The foregoing sets forth the entire Contract between the parties hereto, superseding all oral
or written previous and contemporaneous contracts between the parties relating to matters herein,
and except as otherwise provided herein cannot be modified without written amendment executed
by each of the parties.
SECTION 9
Headings
The headings of this Contract are for the convenience of reference only and shall not affect
any of the terms and conditions hereof in any manner.
APPROVED and ADOPTED by the Sanger Area Chamber of Commerce this 19 day of
September, 2022.
Signed: ________________________________
Kelsi Bannahan, President
Attest: _________________________________
Debbie Reaves, Chamber Administrator
APPROVED and ADOPTED by the Sanger, Texas City Council the 19th day of September
2022.
Signed: _____________________________
Thomas E. Muir, Mayor
Attest: ________________________________
Kelly Edwards, City Secretary
Approved as to form: ________________________________
Hugh Coleman, City Attorney
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Sanger Area Chamber of Commerce
300 Bolivar St., Sanger, TX 76266
940.458.7702
August 23, 2022
John Noblitt
City Manager
City of Sanger
502 Elm Street
Sanger, TX 76266
Mr. Noblitt,
The Sanger Area Chamber of Commerce is dedicated to enhancing and strengthening the Sanger
area business community by promoting a thriving business environment. The Chamber is very
appreciative of the ongoing partnership with the City of Sanger.
Over the past year, the Sanger Area Chamber of Commerce has made considerable progress
towards keeping our goals and accomplishing our mission. This is evident by the following:
• Providing City of Sanger information such as maps and community guide, to the Texas
Travel and Tourism Centers in Gainesville, Waskom and Texarkana, TX
• Joining Texas Downtown Association, Gainesville and Denton Chamber of Commerce
and attending several different events promoting City of Sanger.
• Providing Welcome Packets to not only all new businesses but new residents as well.
• Over the past year (August 2021 to August 2022), the chamber has increased the
membership by 19.85%. We now have a total of 159 active members. We did see a drop
in membership of 26 businesses. Those losses were the result of the pandemic or
business moving out of the area. The Chamber has actively been encouraging Sanger
businesses to not only participate in Chamber events but also in City & School events.
• Consistently promoting the Sanger area through various social media channels and the
monthly newsletter.
• Increase in events to encourage more community growth and gratification. We have
incorporated new events such as Music in the Park and 4 days of Christmas into our
yearly event schedule.
• We are now experiencing a larger amount of pedestrian traffic downtown especially with
the new businesses opening up. We are having more ribbon cuttings and/or anniversary
celebrations for various new/old businesses. This helps to improve the business
community appreciation. The Ambassador program has definitely helped to encourage
more business owners to become more active and visible in chamber and city events.
• We are continuing to incorporate more and diverse types of vendors as well as new
activities such as a pumpkin patch; pizza eating contest; corn hole tournament and many
more different activities into the Sellabration venue in an effort to increase attendance
from not only the local surrounding area but throughout Texas and Southern Oklahoma
as well. We have also increased the advertising of this event through avenues such as
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Item 13.
Sanger Area Chamber of Commerce
300 Bolivar St., Sanger, TX 76266
940.458.7702
Festivals of Texas; Texas Highway Events; Co-Serv Power magazine; Denton Record
Chronicle; DFW Craft Fairs, etc. The 2021 Sellabration attendance was estimated to be
over 5,000. Post Sellabration poll to the vendors, resulted in highly satisfied and ready to
sign up for the 2022 Sellabration vendors. As of this letter date, we already have over
100 vendors who have applied for a booth. This year (2022) we are anticipating well
over 150 vendors resulting in the largest Sellabration event ever.
• Actively collaborating with a financial planner to help work our budget as well as
establish more control over expenditures. A savings account has been established and a
monthly deposit of no more than 10% of the monthly net income is transferred to the
savings from the checking account. By establishing a savings account, the chamber
anticipates having funds available for allocation to the maintenance of the chamber
facility as well as other unanticipated expenditures.
• Chamber goals moving forward are:
o Consistent expenses are 70% of the budget, consistent income is only 35% (hotel
tax and membership), we need to increase membership revenue to tighten that
ratio all while keeping hotel tax where it is currently.
o Have the ambassador program work towards increasing membership revenue
o Hiring a part time employee to increase capacity in event planning and social
media which in turn will generate more visibility for the chamber and local
businesses to attract and increase membership revenue
• Continued City of Sanger support = continued growth and progress for all of Sanger
We respectfully request that the City of Sanger continues to provide funding at the same level as
2021 which was to fifty percent (50%) of the City’s Hotel Occupancy Tax funds, not to exceed
Three Thousand Five Hundred Dollars ($3,500.00) per Quarter. This contribution will allow the
Chamber to continue to offer activities that are consistent with the economic and community
development goals of the City of Sanger.
Attached is the Annual Budget that details the activities the Sanger Area of Chamber will
conduct in 2022-2023 as well as the actual income/expenses incurred from January 2022 through
July 2022. We are pleased to be able to expand all the activities & events to further support the
City of Sanger’s objectives. The Chamber staff/board will be more than happy to entertain any
questions you might have.
We truly value the City of Sanger’s partnership and support.
Sincerely,
Debbie Reaves
Chamber Administrator
cc: Sanger Chamber Board of Directors
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Item 13.
Income Summary 2022 Budget
2022 Actual
through July 2023 Budget
Membership Dues 23,000.00$ 13,430.00$ 25,000.00$
City Hotel Occupancy Tax 12,000.00$ 3,500.00$ 14,000.00$
Events 45,300.00$ 34,826.49$ 57,500.00$
Total Income 80,300.00$ 51,756.49$ 96,500.00$
Expenditure Summary 2022 Budget
2022 Actual
through July 2023 Budget
Event Expenses 24,650.00$ 8,853.98$ 27,350.00$
Payroll Expense 31,200.00$ 16,809.92$ 31,200.00$
Other Types of Expenses 4,100.00$ 2,562.00$ 4,100.00$
Supplies/Operations 10,750.00$ 9,864.16$ 10,450.00$
Utilities 5,275.00$ 2,683.86$ 5,275.00$
Total Expenditures 75,975.00$ 40,773.92$ 78,375.00$
Revenue (Profit)4,325.00$ 10,982.57$ 18,125.00$
The Sanger Area Chamber of Commerce is funded by membership dues, events and City
of Sanger Hotel Occupancy Tax funds. All funds are utilized to maintain a facility and
administrative management; conduct events that attract not only local residents but
tourist from all over Texas & surrounding states; and promotes City of Sanger as well as
local Denton county businesses.
SANGER AREA CHAMBER OF COMMERCE
BUDGET FISCAL YEAR 2022-2023
Fund Description and Responsibilities
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Item 13.
2022 2023
INCOME BUDGET PROPOSED
Membership 23,000.00$ 13,430.00$ 25,000.00$
Hotel Occupancy Tax 12,000.00$ 3,500.00$ 14,000.00$
Events
Sellabration 28,000.00$ 21,670.00$ 35,000.00$
Rabies Clinic 1,000.00$ 937.80$ 1,000.00$
Wrestling 5,000.00$ 6,561.03$ 8,000.00$
Business Luncheon 5,000.00$ 4,025.00$ 7,000.00$
Awards Banquet 3,000.00$ 1,870.00$ 3,000.00$
Business over Breakfast 800.00$ 600.00$ 1,000.00$
Holiday Stroll 1,500.00$ 800.00$ 2,000.00$
Special Events Income (Mixer)1,000.00$ 250.00$ 500.00$
Events TOTAL 45,300.00$ 36,713.83$ 57,500.00$
TOTAL INCOME 80,300.00$ 53,643.83$ 96,500.00$
Sellabration 13,000.00$ 579.00$ 15,000.00$
Rabies Clinic 150.00$ -$ 150.00$
Wrestling 4,500.00$ 3,754.05$ 5,000.00$
Business Luncheon 2,000.00$ 2,007.59$ 2,500.00$
Awards Banquet 2,200.00$ 1,052.00$ 2,200.00$
Business over Breakfast 600.00$ 230.01$ 700.00$
Holiday Stroll 1,200.00$ 100.00$ 1,200.00$
Special Events (MTIP; Mixer)1,000.00$ 1,131.33$ 600.00$
TOTAL EVENT EXPENSES 24,650.00$ 8,853.98$ 27,350.00$
Salary (Administrator) 23,000.00$ 12,554.85$ 23,000.00$
Quarterly Payroll Taxes 8,000.00$ 4,219.39$ 8,000.00$
Texas Workman's Comp 200.00$ 35.68$ 200.00$
TOTAL PAYROLL EXPENSE 31,200.00$ 16,809.92$ 31,200.00$
Travel & Meetings 300.00$ 165.00$ 300.00$
Facility Insurance 2,500.00$ 2,397.00$ 2,500.00$
SANGER AREA CHAMBER OF COMMERCE
BUDGET FISCAL YEAR 2022-2023
EXPENDITURES
EVENT EXPENSES
PAYROLL EXPENSE
OTHER TYPES OF EXPENSES
ACTUAL THROUGH
JULY
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Professional D&O 1,000.00$ 1,000.00$
Ambassador Program 300.00$ 300.00$
TOTAL OTHER TYPES OF EXPENSES 4,100.00$ 2,562.00$ 4,100.00$
Office Supplies 1,100.00$ 1,009.47$ 1,100.00$
Facility Maintenance 600.00$ 1,850.00$ 600.00$
Facility Custodial 1,800.00$ 1,032.50$ 1,800.00$
Marketing/Promotion 500.00$ 287.47$ 500.00$
Banking/CC Service Charges 1,000.00$ 818.91$ 1,000.00$
Subscriptions/Dues (IT & Chamber)2,600.00$ 2,910.76$ 2,600.00$
Contract Services/Equip. Rental 300.00$ 60.00$ 300.00$
IT Software/Hardware 1,300.00$ 1,044.45$ 1,300.00$
Furniture and Fixtures 1,000.00$ -$ 1,000.00$
Non Capital Supplies 250.00$ 238.72$ 250.00$
IT Technical Support 300.00$ 611.88$ -$
TOTAL SUPPLIES & OPERATIONS 10,750.00$ 9,864.16$ 10,450.00$
City Utilities 3,000.00$ 1,280.10$ 3,000.00$
Telephone/Internet 1,200.00$ 521.16$ 1,200.00$
Gas 850.00$ 796.00$ 850.00$
Pest Control 225.00$ 86.60$ 225.00$
TOTAL UTILITIES 5,275.00$ 2,683.86$ 5,275.00$
TOTAL EXPENDITURES 75,975.00$ 40,773.92$ 78,375.00$
UTILITIES
SUPPLIES & OPERATIONS
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Item 13.
CITY COUNCIL COMMUNICATION
DATE: September 6, 2022
FROM: Jim Bolz, Director of Public Works
AGENDA ITEM: Consideration and possible action on Change Order No. 7 in the amount of
$11,600.00 with Quality Excavation, LLC for the FM 455 Project to tie in 12”
water line with existing 8” water line; and, authorize the City Manager to
execute said Change Order No. 7.
SUMMARY:
Existing 8” water line was identified prior to construction but omitted from the construction plans
Existing 8” water line has to be removed beneath FM 455
A new 12” line was bored under FM 455 to replace the 8” water line that was omitted from the plan
set
The new 12” line needs to be tied into the remaining portion outside of FM 455 of the existing 8”
water line
FISCAL INFORMATION:
Budgeted: YES Amount: $11,600.00 GL Account: 840-54-6526.2/840-50-
6526.2
Original Contract Amount $4,546,550.20
Up-to-date Contract Amount $4,704,968.65
o Change Order No. 1 $39,993.00
o Change Order No. 2 $3,145.00
o Change Order No. 3 $23,650.00
o Change Order No. 4 $44,260.45
o Change Order No. 5 $27,040.00
o Change Order No. 6 $20,348.00
RECOMMENDED MOTION OR ACTION:
Staff recommends approval.
ATTACHMENTS:
Change Order No. 7
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