HomeMy WebLinkAbout08/18/2025-CC-Agenda Packet-RegularCITY COUNCIL
MEETING AGENDA
AUGUST 18, 2025, 6:00 PM
CITY COUNCIL REGULAR MEETING
HISTORIC CHURCH BUILDING - 403 N 7TH STREET, SANGER, TEXAS
CALL THE WORK SESSION TO ORDER AND ESTABLISH A QUORUM
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 551.071. CONSULTATION WITH ATTORNEY
For deliberations regarding legal (A) pending or contemplated litigation; or (B) a settlement
offer; or (2) on a matter in which the duty of the attorney to the governmental body under the
Texas Disciplinary Rules of Professional Conduct of the State Bar of Texas clearly conflicts with
this chapter.
- Sanger Laguna Azure
RECONVENE INTO WORK SESSION
Reconvene into the Work Session. Any action deemed necessary as a result of Executive
Session will be taken during the Regular Session.
OVERVIEW OF ITEMS ON THE REGULAR AGENDA
ADJOURN THE WORK SESSION
The Regular Meeting will begin following the Work Session
but not earlier than 7:00 p.m.
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
1
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.
PUBLIC HEARING ITEMS
1. Conduct a public hearing for the City of Sanger’s Annual Budget for the fiscal year
2025-2026.
2. Conduct a public hearing for the City of Sanger’s proposed property tax rate.
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 Resolution No. 2025-12, Approving and
authorizing the City Manager to execute and submit the ballot indicating acceptance of
the thirteenth amended joint Chapter 11 plan of reorganization of Purdue Pharma L.P.
and its affiliated debtors and authorizing the submission thereof in the form of an e-
ballot.
4. Consideration and possible action on Resolution No. 2025-13, Authorizing the City
Manager to enter into the Purdue settlement and authorizing the submission of the
subdivision participation and release form regarding the Purdue settlement and full
release of all claims.
5. Consideration and possible action on the minutes from the August 4, 2025, meeting.
ACTION ITEMS
6. Consideration and possible action regarding the Old Bolivar Station Songwriters
Festival Special Event permit to allow alcohol consumption at and during the event in
downtown on October 4, 2025.
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.
2
INFORMATIONAL ITEMS
Information Items are for informational purposes only. No action may be taken on items listed
under this portion of the agenda.
7. Financial Statement June 30, 2025
8. Disbursements Reports July 2025
9. Update to Atmos Energy Corporation's Rate Schedules R, C, I & T as well as Rider
WNA, Rider SUR, and Quality Services Rules - 08-12-2025
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 551.071. CONSULTATION WITH ATTORNEY
For deliberations regarding legal (A) pending or contemplated litigation; or (B) a settlement
offer; or (2) on a matter in which the duty of the attorney to the governmental body under the
Texas Disciplinary Rules of Professional Conduct of the State Bar of Texas clearly conflicts with
this chapter.
- Sanger Laguna Azure
RECONVENE INTO REGULAR SESSION
Reconvene into Regular Session and take any action deemed necessary as a result of Executive
Session.
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 that is
readily accessible to the general public at all times and was posted on the City of Sanger
website on August 13, 2025, at 3:00 PM.
/s/Kelly Edwards
Kelly Edwards, City Secretary
3
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.
4
CITY COUNCIL COMMUNICATION
DATE: August 18, 2025
FROM: Clayton Gray, Chief Financial Officer
AGENDA ITEM: Conduct a public hearing for the City of Sanger’s Annual Budget for the fiscal
year 2025-2026.
SUMMARY:
Budget workshops open to the public were held during City Council meetings on July 7, 2025 and
July 21, 2025.
The City’s proposed budget has been available for public inspection both on the City’s website and
in the City Secretary’s office.
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.
Notice of a public hearing was published in the Denton Record-Chronicle and posted on the City’s
website.
FISCAL INFORMATION:
Budgeted: N/A Amount: N/A GL Account: N/A
RECOMMENDED MOTION OR ACTION:
Staff recommends that the City Council announce at the public hearing that the vote on the budget
is scheduled for Monday, September 2, 2025 at 7:00 PM.
ATTACHMENTS:
Notice of public hearing on 2025-2026 budget
2025-2026 Proposed Budget
5
Item 1.
940.458.7930 | 502 Elm Street | Sanger, TX 76266 | www.sangertexas.org facebook.com/SangerTexas @CityofSanger
CITY OF SANGER, TEXAS
NOTICE OF PUBLIC HEARING
NOTICE is hereby given that the Sanger City Council will conduct a Public Hearing on
Monday, August 18, 2025, 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 2025-2026 fiscal year budget.
This budget will raise more total property taxes than last year's budget by $498,449 (5.32%), and
of that amount, $269,057 is tax revenue to be raised from new property added to the tax roll this
year.
6
Item 1.
FISCAL YEAR 2025 -2026
OFFICIAL
BUDGET
P R
O
P
O
S
E
D
7
Item 1.
This budget will raise more revenue from property taxes than last year's budget
by an amount of $498,449, which is a 5.32 percent increase from last year's
budget. The property tax revenue to be raised from new property added to the
tax roll this year is $269,057.
Rate
Property Tax Rate 0.689747$ / $100 0.689747$ / $100
No New Revenue Tax Rate 0.664632$ / $100 0.669556$ / $100
No New Revenue Maintenance & Operations Tax Rate 0.541773$ / $100 0.555313$ / $100
Voter Approval Tax Rate 0.681570$ / $100 0.691010$ / $100
Debt Rate 0.120835$ / $100 0.116262$ / $100
De Minimis Rate 0.699020$ / $100 0.706515$ / $100
The total amount of municipal debt obligations secured by property taxes: $14,220,300
2023-2024 Actual
2024-2025 Estimated
2025-2026 Budget
2024-2025 2025-2026
Property Tax Rate Comparison
The information below is in accordance with Section 140.0045 of the Local Government Code as amended by
HB 1495 of the 86th Texas Legislature:
Legislative Lobbying Legal Public Notices
$0
$0
$0
$5,228
$4,500
$7,000
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 2 8
Item 1.
CITY OF SANGER, TEXAS
ANNUAL BUDGET
OCTOBER 1, 2025 – SEPTEMBER 30, 2026
SUBMITTED TO
THE MAYOR AND CITY COUNCIL
SEPTEMBER 2, 2025
THOMAS MUIR
Mayor
MARISSA BARRETT
Council Member, Place 1
GARY BILYEU
Council Member, Place 2
JOSH BURRUS
Council Member, Place 3
ALLEN CHICK
Council Member, Place 4
VICTOR GANN
Council Member, Place 5
JOHN NOBLITT
City Manager
CLAYTON GRAY
Chief Financial Officer
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 3 9
Item 1.
DISTINGUISHED BUDGET PRESENTATION AWARD
The 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, 2024. In order to
receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document,
financial plan, operations guide, and 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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 4 10
Item 1.
TABLE OF CONTENTS
INTRODUCTION
Budget Message .............................................................................................................. 10
Strategic Planning for Results .......................................................................................... 20
City Council Strategic Plan ............................................................................................... 21
Sanger 2040 Comprehensive Plan ................................................................................... 22
Performance Measures .................................................................................................... 23
Long-Range Financial Planning ....................................................................................... 37
Organization Chart ........................................................................................................... 39
Authorized Personnel ....................................................................................................... 40
Budget Calendar .............................................................................................................. 41
The Budget Process ......................................................................................................... 42
Fund List & Matrix ............................................................................................................ 44
Fund Relationship with Functional Areas ......................................................................... 45
About Sanger ................................................................................................................... 46
BUDGET SUMMARY
2054-2026 Budget at a Glance ......................................................................................... 54
2025-2026 Budget by Fund .............................................................................................. 56
Revenues, Expenditures & Changes in Fund Balance ..................................................... 58
Combined Funds Budget Summary (Detailed) ................................................................. 66
Combined Funds Budget Summary.................................................................................. 68
FUNDS IN DETAIL
GENERAL FUND
Overview .......................................................................................................................... 70
Budget Summary .............................................................................................................. 71
Revenues ......................................................................................................................... 73
Expenditures by Category and Department ...................................................................... 77
Departmental Budgets
Police .................................................................................................................... 78
Fire ........................................................................................................................ 80
Municipal Court ..................................................................................................... 82
Development Services .......................................................................................... 84
Streets .................................................................................................................. 86
Parks & Recreation ............................................................................................... 88
Library ................................................................................................................... 90
Solid Waste ........................................................................................................... 92
Transfers to Other Funds ...................................................................................... 94
Non-Departmental ................................................................................................. 96
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 5 11
Item 1.
TABLE OF CONTENTS (continued)
FUNDS IN DETAIL
DEBT SERVICE FUND
Overview .......................................................................................................................... 98
Budget Summary .............................................................................................................. 99
Expenditures .................................................................................................................. 101
Debt Service Requirements ............................................................................................ 102
ENTERPRISE FUND
Overview ........................................................................................................................ 104
Budget Summary ............................................................................................................ 105
Revenues ....................................................................................................................... 107
Expenditures by Category and Department .................................................................... 108
Departmental Budgets
Water .................................................................................................................. 110
Waste Water ....................................................................................................... 112
Electric ................................................................................................................ 114
Customer Service ............................................................................................... 116
Debt Service ....................................................................................................... 118
Transfers to Other Funds .................................................................................... 122
INTERNAL SERVICE FUND
Overview ........................................................................................................................ 124
Budget Summary ............................................................................................................ 125
Expenditures by Category and Department .................................................................... 127
Departmental Budgets
City Council ......................................................................................................... 128
Administration ..................................................................................................... 130
City Secretary ..................................................................................................... 132
Legal ................................................................................................................... 134
Public Works Administration ............................................................................... 136
Finance ............................................................................................................... 138
Human Resources .............................................................................................. 140
Marketing ............................................................................................................ 142
Facilities .............................................................................................................. 144
Non-Departmental ............................................................................................... 146
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 6 12
Item 1.
TABLE OF CONTENTS (continued)
FUNDS IN DETAIL
4A CORPORATION FUND
Overview ........................................................................................................................ 148
Budget Summary ............................................................................................................ 149
Revenues ....................................................................................................................... 151
Departmental Budget
Economic Development ...................................................................................... 152
4B CORPORATION FUND
Overview ........................................................................................................................ 154
Budget Summary ............................................................................................................ 155
Revenues ....................................................................................................................... 157
Departmental Budget
Economic Development Expenditures ................................................................ 158
SPECIAL REVENUE FUNDS
Overview ........................................................................................................................ 160
Budget Summary ............................................................................................................ 161
Combined Schedule of Special Revenue Funds ............................................................ 162
Hotel Occupancy Tax Fund ............................................................................................ 163
General Storm Recovery Fund ....................................................................................... 163
Electric Storm Recovery Fund ........................................................................................ 164
Police Grant Fund .......................................................................................................... 164
Fire Grant Fund .............................................................................................................. 165
Library Grant Fund ......................................................................................................... 165
Beautification Fund ......................................................................................................... 166
Library Restricted Fund .................................................................................................. 166
Parkland Dedication Fund .............................................................................................. 167
Roadway Impact Fee Fund ............................................................................................ 167
Court Security Fund........................................................................................................ 168
Court Technology Fund .................................................................................................. 168
Youth Diversion Fund ..................................................................................................... 169
Court Security/Technology Fund .................................................................................... 169
Child Safety Fund ........................................................................................................... 170
Forfeited Property Fund .................................................................................................. 170
Police Donations Fund ................................................................................................... 171
Fire Donations Fund ....................................................................................................... 171
Park Donations Fund ...................................................................................................... 172
Library Donations Fund .................................................................................................. 172
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 7 13
Item 1.
TABLE OF CONTENTS (continued)
CAPITAL PROJECTS AND CAPITAL IMPROVEMENT PLAN
Overview ........................................................................................................................ 174
Budget Summary ............................................................................................................ 175
Capital Projects Fund ..................................................................................................... 176
Enterprise Capital Projects Fund .................................................................................... 177
Capital Improvement Plan .............................................................................................. 178
Capital Projects Fund Five Year Summary ..................................................................... 180
Enterprise Capital Projects Five Year Summary ............................................................ 182
APPENDIX
General Fund Five-Year Financial Projection ................................................................. 186
Enterprise Fund Five-Year Financial Projection ............................................................. 188
Departmental Capital Equipment Requests .................................................................... 190
Financial Management Policy ......................................................................................... 199
Investment Policy ........................................................................................................... 206
Debt Service Schedules ................................................................................................. 211
S&P Global Rating Report .............................................................................................. 216
2025 Tax Rate Calculation Worksheet ........................................................................... 222
Glossary of Terms .......................................................................................................... 235
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 8 14
Item 1.
IN
T
R
O
D
UC
T
I
O
N
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 9 15
Item 1.
BUDGET MESSAGE
September 2, 2025
Introduction
We are pleased to present the FY 2025-2026 Budget for the City of Sanger.
The City of Sanger’s budget is one of our most important tools for planning and providing the services our community
relies on. It helps the City Council and staff make thoughtful decisions about how to use public funds to support
residents, improve neighborhoods, and plan for the future. Like all cities, Sanger faces tough choices—there are always
more needs than resources. That’s why we take a careful, balanced approach to budgeting, making sure we prepare
for current conditions while also thinking ahead.
Sanger is in a time of strong and steady growth. We’re seeing more building activity—both homes and businesses—
and more interest in larger developments, like residential subdivisions and mixed-use projects. As the city grows, we
remain committed to delivering the high-quality services our community expects, while making sure our growth is
sustainable and our financial practices stay responsible.
This message is meant to help you understand how the budget works and the environment in which it was created. It
follows the same general structure as in past years, highlighting the key parts of this year’s budget. We also include a
SWOT analysis—an overview of the City’s strengths, weaknesses, opportunities, and challenges in the year ahead.
Finally, we explain where the City’s money comes from and how it is spent. Whether you’re familiar with city finances
or new to the topic, this message is designed to give you a clearer picture of how your city works for you—and how
we’re planning for a strong future together.
Current Conditions
The city has seen an improvement in supply chain issues, which is a positive indicator for the next fiscal year. However,
inflation rates and possible legislative changes impacting city funding could dynamically change future forecasts.
Inflation rates tend to impact not only the City’s purchasing power but also lending rates. Legislative changes that may
go into effect in the new fiscal year will continue to be monitored, as they could dramatically impact project timelines
and costs through 2026 and beyond.
The housing market is still strong in Sanger. Demand continues to be high due to the area’s location and the increase
and convenience of available amenities. 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 2024-2025 should end
the year close to projections. For FY 2025-2026 we are projecting General Fund Sales Tax Revenues $1,950,000.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 10 16
Item 1.
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Fund Sales Tax Ten Year History
New residential and commercial construction and increased valuations are reflected in an anticipated increase in the
property tax base. As always, we take a conservative approach to budgeting revenues.
We continue to work on the Capital projects scheduled for this year, and some of these will carry over into next year.
Engineering along Marion, Belz, and Jennifer Circle are well underway and we anticipate the projects will be ready to
award by late fourth quarter. The Street and Utility Maintenance Program (SUMP) is also moving forward at a rapid
pace. Streets have been graded, and packages are being built for the Council’s review and possible approval in late
2025. Miracle Field, Porter Park Phase II, and the Sanger Senior Center are all slated for work this year, demonstrating
the city’s commitment to quality-of-life projects for the community.
FY 2025- 2026 Budget Highlights
Capital Equipment
To request departmental capital expenditures, city department directors will complete a request form for each requested
expenditure. During individual and group budget meetings, these requests are reviewed along with supporting
documentation and options to the request. All capital requests are reviewed to determine if they are in sync with City
Council goals and the city’s strategic plan. The departmental capital request forms selected for funding are included
in the Appendix of this document.
The proposed budget includes the following Capital Equipment.
Department Category Description Amount
Police Vehicles Chevrolet Traverse 50,283$
Fire Vehicles Brush Apparatus 312,948$
Water Vehicles 1 Ton Truck with Dump Bed 75,000$
Electric Vehicles Chevrolet 3500HD Crew Cab Pickup 54,000$
City Council Equipment Delcom-recording Council Meetings 71,000$
City Council Equipment Granicus-recording Council Meetings 94,500$
Finance Equipment Migration to Tyler ERP Pro v10 69,250$
Facilities Capital Improvements HVAC system for Library 13,500$
Total 740,481$
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 11 17
Item 1.
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 on a monthly basis so
that each fund’s true cost can be reflected in the audit.
Personnel
We continue to make improvements to our compensation and benefits plan so that we can both attract and maintain
competent staff members. The City engaged Public Sector Personnel Consultants to prepare a compensation study
and on June 3, 2024, the City Council adopted a new salary schedule based on that study's results. The new schedule
makes adjustments to positions that are currently below market grade. The personnel review system uses a weighted
measure to award this percentage 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.
To support Sanger's growth, the City is expanding its workforce to maintain excellent customer service across all
departments and enhance existing services. The primary goal is to ensure the community remains safe and clean for
all residents. The City is adding three Lieutenant positions in the Fire Department to improve public safety in our growing
community. In response to the challenges of managing growth, the City is adding a Planning Technician position in
Development Services.
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 the rehabilitation of several streets in the city, as well as the installation
of a new automated water and electric meter reading system, work on aesthetics along the I-35 corridor, work on
improvements and renovations to the Senior Center and the Community Center.
New projects slated to begin this year include the design of renovations to Fire Station 1, improvements at Switzer
Park, electric system improvements, and clarifiers at the wastewater treatment plant.
A five-year capital summary and improvement plan is included in this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 12 18
Item 1.
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 explicitly earmarked for recovery from storm damage. In total, contingency
reserves across the General, Enterprise, Electric Storm Recovery, and General Storm Recovery Funds now total
$4,000,000.
$0
$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
$1,300,000
2021 2022 2023 2024 2025 Projected
Contingency Reserve Funds Five Year History
General Fund Enterprise Fund Electric Storm Recovery General Storm Recovery
2021 2022 2023 2024 2025 Projected
General Fund 856,943$ 1,063,637$ 1,078,335$ 1,098,248$ 1,131,200$
Enterprise Fund 1,046,227 1,057,580 1,073,800 1,092,101 1,125,500
Electric Storm Recovery 1,213,988 1,234,785 1,255,941 1,270,261 995,000
General Storm Recovery 400,000 700,000 1,005,367 1,020,506 750,000
Totals 3,519,179$ 4,058,024$ 4,415,466$ 4,483,140$ 4,001,700$
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.
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 industrial property has picked up in the last year. We continue to proactively recruit retailers and other businesses.
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-
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 13 19
Item 1.
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 over $1M
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 almost
three quarters 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
continues 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 $548,861. The same report values the
average home in Sanger at $301,298. 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
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
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 14 20
Item 1.
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 32 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 number 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 $301,298. At that value, a home will generate approximately $2,100 in city property
tax each year. In comparison, a $450,000 home generates approximately $3,100 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 begins, and 455 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 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.
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.
A growing concern on the horizon is a legislative push to restrict city and county spending. Texas Governor Greg Abbott
is leading the effort, proposing limits on local budget growth by tying spending increases to inflation and population
growth. Supporters argue that unchecked local spending drives up property tax bills. Still, local officials and critics
caution that these constraints could severely impact fast-growing communities already facing mounting service
demands. The proposed caps could force cuts to essential services such as law enforcement and delay major
infrastructure projects. A bill in the Texas House would require voter approval for any spending that exceeds the
proposed limits.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 15 21
Item 1.
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 Fund, 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 the 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 includes
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 the growth and appreciation
of property values, Sanger has enjoyed increasing property taxes over the last twelve years.
Property Tax
47%
Sales & Mixed Drink Tax
12%Franchise Fees
7%
Charges for Services
8%
Fees, Fines, Licenses &
Permits
14%
Miscellaneous
4%Transfers from Other Funds
8%
General Fund Revenues by Type
22.5%
Police
25.2%
Fire
1.7%
Municipal
Court
7.6%
Development Services
5.4%
Streets
5.0%
Parks 3.7%
Library 7.6%
Solid Waste
14.1%
Transfers to
Other Funds
7.0%
Non-Departmental
General Fund Expenditures by Department
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 16 22
Item 1.
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. Council responded to the recommendations by making adjustments
to utility billing rates and plans to follow NewGen’s recommendations. In 2025, the City engaged NewGen once again
to update the City’s rate study. This year’s budget is based on their recommended utility rates.
Water
20%
Waste Water
20%Electric
56%
Penalties and Fees
1%
Miscellaneous
3%
Enterprise Fund Revenues by Type
15.8%
Water
6.4%
Waste Water
46.9%
Electric
2.8%
Customer
Service
13.7%
Debt Service
14.4%
Transfers to Other Funds
Enterprise Fund Expenditures by Department
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, City Council, Administration, City Secretary,
Public Works, Finance, Human Resources, Marketing, and Facilities Maintenance. Instead of 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.
Both of these corporations receive revenues from a separate ½ cent sales tax. This sales tax generates over $900,000
each year for each of the corporations.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 17 23
Item 1.
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 Fund and Capital Projects Funds
Long-term, property tax-funded debt is paid from the Debt Service Fund 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 is 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. This budget also
provides up to $20,000 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 strategic
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. The 2025-
2026 Phase of this plan is included in the budget, providing $362.000 for street improvements.
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 makes Sanger an excellent choice for people looking to live in
a smaller community. The Texas Department of Transportation estimates that 75,000 vehicles travel through Sanger
on I-35 every day.
Sanger has grown from a railroad stop established in the 1880s into a thriving community that offers residents the best
of both worlds: big-city opportunities combined with small-town charm. Sanger’s population has more than doubled in
the past 20 years, growing from 4,534 in 2000 to an estimated 10,166 in 2025.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 18 24
Item 1.
1,204 1,119 1,000 1,170 1,190 1,603
2,574
3,508
4,534
6,916
8,839
10,166
0
2,000
4,000
6,000
8,000
10,000
12,000
1920 1930 1940 1950 1960 1970 1980 1990 2000 2010 2020 2025
Population Growth
Sanger has seen business grow as travel in the US picks up after the slump induced by COVID-19. Sanger continues
to be an attractive destination for residential and commercial developers alike. In the past few years, Sanger has
welcomed a new Holiday Inn Express hotel, QuickTrip, and Starbucks. A new 50,000 square-foot Tom Thumb grocery
store is scheduled to open in December 2025.
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
This budget document complies with the “Annual Budget” section of the City’s Financial Management Policy (page
199) in all areas.
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 Chief Financial Officer 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
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 19 25
Item 1.
STRATEGIC PLANNING FOR RESULTS
20
20
20
RESULTS
STRATEGIES
VISION
The guiding
PURPOSE of the
municipal government
of the City of Sanger
is to preserve, protect,
and enhance the
quality of life for the
citizens of Sanger.
This underlying
purpose drives
everything City
Council and staff do.
To give VISION to the
City’s guiding
purpose, the Sanger
City Council has
adopted a Strategic
Plan (page 21) and
the Sanger 2040
Comprehensive Plan
(page 22) to guide
City operations.
These items are
meant to give overall
direction to City
leadership as it plans
for the future.
The City develops
STRATEGIES to
implement this vision
for the City. The
Annual Budget,
Capital Improvement
Plan, and
departmental goals
are means by which
the vision becomes a
plan. The City’s
Annual Budget and
Capital Improvement
Plan have been
developed according
to this strategy.
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.
To effectively
measures results,
departmental
Performance
Measures (page 23-
36) have been
developed to report
activity to ensure
operations are in step
with the City’s guiding
purpose and vision.
20 PURPOSE
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 20 26
Item 1.
CITY COUNCIL STRATEGIC PLAN
In 2023, the Sanger City Council adopted a plan to provide guidance for the future which included a specific set of
strategic goals, which are tangible directives to guide the development of the City. These seven 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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 21 27
Item 1.
SANGER 2040 COMPREHENSIVE PLAN
The City worked with a third-party consultant to prepare a comprehensive plan tailored to Sanger’s vision and goals
over the next 20 to 30 years.
View the plan here: https://tx-sanger.civicplus.com/DocumentCenter/View/180/Sanger-Comprehensive-Plan-PDF
RESILIENCE &
FLEXIBILITY
PARKS &
ENVIRONMENT EDUCATION
COMMUNITY
CHARACTER
LAND USE &
PATTERN OF
DEVELOPMENT
ECONOMIC
DEVELOPMENT
DOWNTOWN
TRANSPORTATION
/ MOBILITY
HOUSING &
NEIGHBORHOODS
CITY GOVERNMENT
INFRASTRUCTURE
COMMUNITY
HEALTH
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 22 28
Item 1.
PERFORMANCE MEASURES
Performance measures enable the City to collect information about operational activities, community conditions, and
other factors in order to make informed decisions regarding services. They provide a tangible way to set goals and
monitor progress of those goals. The use of performance measures allows management to make decisions that are
supported by evidence. For instance, performance measures are reviewed as a step in the budget process to help
determine service levels, staffing, and allocation of expenditures.
During this fiscal year, each department worked with the City Manager to review current measures and to develop
new measures to provide the best information for making informed decisions going forward. To ensure the relevancy
of the measures, each performance measure is tied to a departmental objective, and each departmental objective is
tied to one of the visionary goals set by the City Council.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Percent of dedicated budget spent on
capital and equipment 90% 100% 100% 100%
Percent of dedicated budget spent on
contracts and maintenance 100% 91% 98% 100%
Percent of dedicated budget spent on
officer training 198% 85% 85% 100%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Reduce time in route to calls 6 minutes 6 minutes <5 minutes <5 minutes
Increase the number of citizen contacts 225 Ⓡ Ⓡ Ⓡ
Percent of cases with leads cleared by
any means Ⓝ Ⓝ
69.00% 70.00%
Ⓘ
Activity measures that are informational only
Ⓝ
New activity measure
Ⓡ
Retired activity measure no longer tracked
P
O
L
I
C
E
P
O
L
I
C
E
DEPARTMENTAL OBJECTIVE
Maintain low levels of crime by quickly and efficiently responding to calls for service, thorough investigation and
efficient disposition of cases. Maintain safe and efficient roadways via enforcement efforts.
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
DEPARTMENTAL OBJECTIVE
To review, research, and evaluate training and technology for purchase that will allow the department to operate
safely and effectively, delivering the service citizens deserve
CITY COUNCIL GOAL
Provide a safe and prepared City
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 23 29
Item 1.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Average Response time meeting NFPA
1720 of 6 minutes or less for first due
apparatus
Met Met Met Meet
Average Response with manpower
meeting NFPA 1720 / Total effective
response force with a minimum of 16 (17
if an aerial device is used)
Not met Not Met Not Met Not Met
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Average Response time to Medical
Emergency, 8 minutes or less travel time
for the arrival of an advanced life support
(ALS) unit at an emergency medical
incident
6:32 6:46 6:46 Below 7 minutes
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Percent of DSC or Deferred option
online, text reminders Ⓝ Ⓝ
90% 100%
Percent of court documents being
digitized Ⓝ20% 20% 100%
Ⓘ
Activity measures that are informational only
F
I
R
E
F
I
R
E
C
O
U
R
T
DEPARTMENTAL OBJECTIVE
Respond to Medical Emergency with in the FD Total response district in a Life Saving Standard Time
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
ⓃⓇ
New activity measure Retired activity measure no longer tracked
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
Respond to Fire Emergency with in the City Limits, meeting NFPA 1720 standards
DEPARTMENTAL OBJECTIVE
To move towards more of a paper light court, more online options on handling citations, text reminders of due dates
CITY COUNCIL GOAL
Provide a safe and prepared City.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 24 30
Item 1.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
33% 20%
(ext request) (ext request)
92% 80%
(ext request) (ext request)
Replats processed within state statute
timeframe 100% 100% 100% 95%
Zoning requests processed within 60
days 100% 100% 100% 95%
SUP processed within 60 days 100% 100% 100% 95%
Variances processed within 60 days 100% 100% 100% 95%
Ⓘ
Activity measures that are informational only
D
E
V
E
L
O
P
M
E
N
T
S
E
R
V
I
C
E
S
D
E
V
E
L
O
P
M
E
N
T
S
E
R
V
I
C
E
S
Final/Minor/Amended Plats process
within state statute timeframe
CITY COUNCIL GOAL
Promote economic development and a diversified economy
DEPARTMENTAL OBJECTIVE
Provide timely and thorough review of all projects to ensure development is cohesive to the development surrounding
and does not cause any adverse impact on neighboring properties
Preliminary Plats processed within state
statute timeframe 98% 95%
95%100%
ⓃⓇ
New activity measure Retired activity measure no longer tracked
Residential Inspections/Conducted within
1 business day 94% 95% 95%
Misc. Inspections/Conducted within 1
business day 95% 97% 95%91%
91%
Misc. (Electric, Mechanical, Plumbing,
Irrigation, Fence)/Reviewed within 5 days 80% 95% 95%
Commercial Inspections/Conducted
within 1 business day 91% 95% 95%92%
77%
Commercial Reviews/Reviewed within 10
days 91% 89% 90%
Residential Reviews/Reviewed within 10
days 96% 97% 95%
89%
71%
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
Provide timely and thorough review and inspections of projects
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 25 31
Item 1.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Total Cases 1,106 595 506 Ⓘ
Pro-Active Cases 741 530 459 Ⓘ
Complaint-Based Cases 365 65 47 Ⓘ
Percent Voluntarily Abated 97% 94% 94% 95%
Percent with Citations Issued 5% 8% 8% 5%
Percent with Liens Filed 2% 4% 6% 3%
Average days to close a case 17 15 17 15
Percent of Brush Piles Removed within 1
week Ⓝ95% 75% 90%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Percent of street signs repaired or
replaced within two days of notification
and traffic control (STOP) signs within
one hour of notification
100% 100% 71% 100%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Percent of tree limbs that impede driver
visibility pruned within two days of
notification
100% 100% 50% 100%
Ⓘ
Activity measures that are informational only
D
E
V
E
L
O
P
M
E
N
T
S
E
R
V
I
C
E
S
S
T
R
E
E
T
S
S
T
R
E
E
T
S
DEPARTMENTAL OBJECTIVE
To maintain the City's infrastructure and visual appearance and provide unobstructed views
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
To maintain the City's infrastructure and visual appearance
CITY COUNCIL GOAL
Provide a safe and prepared City
ⓃⓇ
New activity measure Retired activity measure no longer tracked
CITY COUNCIL GOAL
Improve the visual appearance of Sanger
DEPARTMENTAL OBJECTIVE
Obtain community and owner support to abate properties not in compliance
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 26 32
Item 1.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Comprehensive maintenance check list
of the park system Ⓝ10 3 6
Comprehensive maintenance checks of
rental facilities Ⓝ Ⓝ
7 12
Percent of parks signs replaced Ⓝ Ⓝ
5% 15%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Number of Parks Department-sponsored
recreational opportunities.Ⓝ Ⓝ
2 3
Number of special events held 5 6 21 18
Number of tournaments hosted 1 3 4 5
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Percent of Parks forms available online Ⓝ30% 100% 100%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Number of library visits 20,519 21,841 27,118 5% increase
Number of new cards 461 493 735 10% increase
Circulation of library materials 23,496 23,124 28,744 10% increase
Ⓘ
Activity measures that are informational only
ⓃⓇ
New activity measure Retired activity measure no longer tracked
L
I
B
R
A
R
Y
P
A
R
K
S
P
A
R
K
S
P
A
R
K
S
DEPARTMENTAL OBJECTIVE
Digitize the Parks & Recreation processes
CITY COUNCIL GOAL
Promote cultural and recreational opportunities for locals and tourists
DEPARTMENTAL OBJECTIVE
Increase public awareness and utilization of library services among Sanger & Denton County residents both in person
and digitally
CITY COUNCIL GOAL
Promote cultural and recreational opportunities for locals and tourists
DEPARTMENTAL OBJECTIVE
Provide recreational programming to the citizens of Sanger
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
CITY COUNCIL GOAL
Improve the visual appearance of Sanger
DEPARTMENTAL OBJECTIVE
Continue to upgrade our current parks system
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 27 33
Item 1.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Grant dollars awarded to Library Not awarded Awarded $2,500 Awarded
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Percentage of Library collection
standardized Ⓝ Ⓝ
14% 15%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Number of community outreach events
and programs sponsored by the Library Ⓝ2 5 8
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Increase the number of yearly adult
programs by 25%28.0 29.0 41.0 10% increase
Increase the average adult program
attendance by 25%5.6 7.8 7.7 10% increase
Increase the number of yearly tween and
teen programs by 50%11.0 11.0 25.0 10% increase
Increase the average tween and teen
program attendance by 25%8.2 6.8 7.9 10% increase
Increase the number of yearly children's
programs by 50%43.0 56.0 65.0 10% increase
Increase the average children's program
attendance by 25%17.3 21.4 23.3 10% increase
Ⓘ
Activity measures that are informational only
ⓃⓇ
New activity measure Retired activity measure no longer tracked
L
I
B
R
A
R
Y
L
I
B
R
A
R
Y
L
I
B
R
A
R
Y
L
I
B
R
A
R
Y
CITY COUNCIL GOAL
Promote cultural and recreational opportunities for locals and tourists
DEPARTMENTAL OBJECTIVE
Continue to support lifelong learning throughout each stage of development - early childhood, school aged children,
tweens and teens, adults with engaging programming
DEPARTMENTAL OBJECTIVE
Create a comfortable and welcoming environment for library patrons and visitors that encourages community and aids
in ease of finding library materials
CITY COUNCIL GOAL
Promote economic development and a diversified economy
DEPARTMENTAL OBJECTIVE
Support the educational and economic informational needs to small business owners, students and job seekers
through offering up to date materials, digital offerings and special programs
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
DEPARTMENTAL OBJECTIVE
Secure funding to maintain a high level of support for the educational, economic, recreational and cultural needs of
the community through grant opportunities
CITY COUNCIL GOAL
Improve the visual appearance of Sanger
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 28 34
Item 1.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Complete and publish the Annual Water
Quality Report by June 1st of the
following year as required by the TCEQ
Achieved Achieved Achieved Achieve
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Flush all dead-end water mains every
month Achieved Achieved Achieved Achieve
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Average monthly tons of waste sludge
processed 73 63 95 100
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Percentage of Discharge Monthly
Reports in compliance with permit
requirements
100% 100% 100% 100%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Percent of work orders responded to
within 48 hours 75% 70% 82% 90%
Percent of after-hours calls responded to
within 30 minutes 90% 89% 90% 100%
Ⓘ
Activity measures that are informational only New activity measure Retired activity measure no longer tracked
ⓃⓇ
W
A
S
T
E
W
A
T
E
R
W
A
S
T
E
W
A
T
E
R
E
L
E
C
T
R
I
C
W
A
T
E
R
W
A
T
E
R
DEPARTMENTAL OBJECTIVE
Provide adequate treatment to ensure monthly parameters are being met in the removal of BOD, TSS, NH3, and E.coli
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
DEPARTMENTAL OBJECTIVE
Provide the most efficient electric service at the least cost to the rate payers
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
Ensure optimal wastewater treatment to produce a safe effluent
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
To inform citizens about the quality of water produced and distributed by the City of Sanger
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
To maintain the freshness of our water.
CITY COUNCIL GOAL
Provide a safe and prepared City
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 29 35
Item 1.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Clear 4.5 miles of distribution miles
annually 1.5 miles 1 mile 1 mile 4 miles
Upgrading electric poles 58 82 102 10
Number of LED street light conversions
completed 68 12 32 15
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Increase the number of accounts signed
up for paperless billing - percent of
accounts signed up for e-bills
Ⓝ5% 13% 20%
Increase the number of payments
processed through an automated
process (draft, online, phone, or text) -
percent of payments made via an
automated process
51% 54% 58% 60%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Percent of utility bills processed on time 94.0% 100.0%100.0% 100.0%
Percent of utility bills processed without
error due to the Customer Service
Department
99.8% 97.7% 99.8% 100.0%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Percent of utility customer account
documents digitized 50% 100% 100% 100%
Ⓘ
Activity measures that are informational only
ⓃⓇ
New activity measure Retired activity measure no longer tracked
C
U
S
T
O
M
E
R
S
E
R
V
I
C
E
E
L
E
C
T
R
I
C
C
U
S
T
O
M
E
R
S
E
R
V
I
C
E
C
U
S
T
O
M
E
R
S
E
R
V
I
C
E
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
DEPARTMENTAL OBJECTIVE
Implement Laserfiche to improve customer service efficiency
DEPARTMENTAL OBJECTIVE
To increase operational efficiency by incorporating electronic processes for the billing and paying of utility accounts
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
DEPARTMENTAL OBJECTIVE
To provide exceptional service to utility billing customers, fostering a positive customer-centric atmosphere
CITY COUNCIL GOAL
Improve Sanger’s basic infrastructure
DEPARTMENTAL OBJECTIVE
Strive to continuously update and maintain the electric infrastructure
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 30 36
Item 1.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
City Council agendas posted 72 hours
before meeting 100% 100% 100% 100%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Percent of Public Information Act (PIA)
requests processed within statute
timeframe
100% 100% 100% 100%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Remove 95% of brush and limb piles
within one week of notification 97% 94% 99% 95%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Receive an unmodified opinion on the
City's annual audit Received Received Received Receive
Receive the GFOA Distinguished Budget
Presentation Award Awarded Awarded Awarded Awarded
Monthly Financial reports provided to
City Council 12 12 12 Ⓘ
Biweekly Financial reports provided to
City Departments 26 26 26 Ⓘ
Ⓘ
Activity measures that are informational only
ⓃⓇ
New activity measure Retired activity measure no longer tracked
C
I
T
Y
S
E
C
R
E
T
A
R
Y
C
I
T
Y
S
E
C
R
E
T
A
R
Y
P
U
B
L
I
C
W
O
R
K
S
F
I
N
A
N
C
E
DEPARTMENTAL OBJECTIVE
To prepare financial and budgetary documents of the highest quality that evidence the spirit of transparency and full
disclosure
CITY COUNCIL GOAL
Improve the visual appearance of Sanger
DEPARTMENTAL OBJECTIVE
To provide an aesthetically pleasing community
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
DEPARTMENTAL OBJECTIVE
Increase government transparency by providing timely public access to City Council agendas and legislative action
taken by City Council in the minutes
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
DEPARTMENTAL OBJECTIVE
Utilization of software and process workflows to increase staff efficiency and effectiveness responding to requests
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 31 37
Item 1.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Percent of vendor payments made within
30 days 94% 93% 93% 100%
Percent of employee payroll items
processed error-free 100% 100% 100% 100%
Number of accounts payable invoices
processed 6,300 6,696 6,857 Ⓘ
Number of Purchase Orders issued 446 528 314 Ⓘ
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Percent of Accounts Payable documents
digitized 85% 100% 52% 100%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Moving active and inactive employee
files to streamline processes and reduce
the carbon footprint
Ⓝ16% 52% 100%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Securing the classification as a TML
approved training Hub to offer more in
person training opportunities to staff and
surrounding Cities at a zero or minimal
cost
15% 85% 100% N/A
Ⓘ
Activity measures that are informational only Retired activity measure no longer tracked
H
U
M
A
N
R
E
S
O
U
R
C
E
S
H
U
M
A
N
R
E
S
O
U
R
C
E
S
F
I
N
A
N
C
E
F
I
N
A
N
C
E
DEPARTMENTAL OBJECTIVE
Implement Laserfiche
CITY COUNCIL GOAL
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
DEPARTMENTAL OBJECTIVE
Implement Laserfiche to improve Accounts Payable efficiency
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
Improve staff efficiency through the use of technology and training
DEPARTMENTAL OBJECTIVE
On-site Training Hub with TML
ⓃⓇ
New activity measure
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
DEPARTMENTAL OBJECTIVE
To provide timely an accurate payments to vendors and employees
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 32 38
Item 1.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Positions Filled 28 33 25 20
Time to fill a position 3-4 weeks 3-4 weeks 2-3 weeks 2-3 weeks
Employee Turnover/Retirement 32 26 17 15
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Wellness Events and Education 2 4 3 4
Flu Shot Clinic 0 2 2 2
Wellness Expo and Health Screening 0 0 1 2
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Leadership Training 1 2 4 4
Teex's/FEMA Training 0 0 1 1
General Safety Training 0 0 2 4
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Maintain the three current City events -
Christmas on the Square, Freedom Fest,
and Old Bolivar Street Festival
>5,000 attendees
and added fireworks
Won Stevie Award
for best municipal
event
Freedom Fest was a
huge success.
>5,000 attendees
Expand Old Bolivar
Street to more
venues & provide
songwriter classes
Ⓘ
Activity measures that are informational only
ⓃⓇ
New activity measure Retired activity measure no longer tracked
H
U
M
A
N
R
E
S
O
U
R
C
E
S
H
U
M
A
N
R
E
S
O
U
R
C
E
S
H
U
M
A
N
R
E
S
O
U
R
C
E
S
M
A
R
K
E
T
I
N
G
CITY COUNCIL GOAL
Promote cultural and recreational opportunities for locals and tourists
DEPARTMENTAL OBJECTIVE
Expand our current events to attract tourism and provide a statement event for Sanger
DEPARTMENTAL OBJECTIVE
Enriching Employees lives with Resources
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
DEPARTMENTAL OBJECTIVE
Human Resources Sponsored Training Events
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
Staffing and Turnover
CITY COUNCIL GOAL
Provide a safe and prepared City
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 33 39
Item 1.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Community Engagement Coffee w City
Manager (1)per year
Added Coffee with a
cop, City Showcase
3CM, 1Cop
1 Coffee with City
Manager, 3 Police
Department events
Add the National
Night Out event
Provide monthly Council Recaps through
videos with the Mayor Started Highly followed
Increased views by
52% ofer prior year
Grow channel
following by 10%
Create a monthly letter and video from
the CM to residents Letter Created Videos added / high
click rate
Up 791% over prior
year, 1,600 views,
55.1 households
watched
Grow channel
following by 10%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Increase Facebook followers/likes ⓃCurrent FB
audience is 9,132
Followers up 11%,
audience is 10,131
Grow followers by
10%
Maintain updated city website Ⓝ3.9k New Users in
2023 Done Done
Engage audience through paid ads Ⓝ
Reach up 9.5%
203,102
Impressions -
18.1% - 891,022
Reach up to 38.3%-
348,100; visits up
79,700, follows up
158,100
Increase all by 5%
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Maintain updated website
DiscoverSanger.com Ⓝ10,667 Unique
Visits
11,780 unique
visitors - up 10.4%Increase by 10%
Create and promote an EDC newsletter ⓃCreated - 245
subscribers
Subscribers up 36%
- 334 Increase by 10%
Ⓘ
Activity measures that are informational only
ⓃⓇ
New activity measure Retired activity measure no longer tracked
M
A
R
K
E
T
I
N
G
M
A
R
K
E
T
I
N
G
M
A
R
K
E
T
I
N
G
DEPARTMENTAL OBJECTIVE
Provide opportunities for Community Engagement and interaction
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
DEPARTMENTAL OBJECTIVE
Communicate with Sanger residents and businesses through the use of social media
CITY COUNCIL GOAL
Provide a safe and prepared City
CITY COUNCIL GOAL
Promote economic development and a diversified economy
DEPARTMENTAL OBJECTIVE
Promote the City through newsletters, websites, and connections to the community
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 34 40
Item 1.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Number of safety upgrades Ⓝ15 4 5
Number of security system upgrades Ⓝ Ⓝ
3 3
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Number of trade show events attended to
market Sanger to brokers, developers,
and national retailers
3 2 2 ≥2
Number of targeted retailers engaged at
Trade Shows Ⓝ Ⓝ
8 ≥5
Number of active prospects Ⓝ Ⓝ
9 ≥3
Number of events sponsored by the EDC 2 6 5 ≥3
Number of conference attended to
engage with other EDOs ( TEDC, IEDC,
SEDC.)
6 4 4 ≥3
Number of Site Selection/Networking
Events attended outside the metroplex
area and in Texas to increase awareness
of Sanger
1 7 3 ≥3
Ⓘ
Activity measures that are informational only
ⓃⓇ
New activity measure Retired activity measure no longer tracked
E
C
O
N
O
M
I
C
D
E
V
E
L
O
P
M
E
N
T
F
A
C
I
L
I
T
I
E
S
F
A
C
I
L
I
T
I
E
S
DEPARTMENTAL OBJECTIVE
Build Awareness of Community Assets
CITY COUNCIL GOAL
Promote economic development and a diversified economy
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
Current facility upgrades (Safety and Security)
CITY COUNCIL GOAL
Improve the visual appearance of Sanger
DEPARTMENTAL OBJECTIVE
Improve the customers experience
Number of visual upgrades added to city
facilities Ⓝ10 6 8
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 35 41
Item 1.
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Total annual local business visits 12 16 16 ≥8
Number of questionnaires/surveys as
means of keeping in touch with local
businesses
Ⓝ1 1 ≥1
Number of request for small business
assistance Ⓝ Ⓝ
5 (Façade Grants &
Spotlight Videos)≥2
Strategy / Measure 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 Target
Number of visitors to the Economic
Development Website Ⓝ3,000 5,100 ≥5,150
Number of followers on social media Ⓝ1,400 2,175 ≥2,200
Number of ads in regional publications
to market Sanger for tourism and
promote business expansion
2 5 4 3
Number of subscribers to the quarterly
Economic Development newsletter. Ⓝ245 318 325
Ⓘ
Activity measures that are informational only
ⓃⓇ
New activity measure Retired activity measure no longer tracked
E
C
O
N
O
M
I
C
D
E
V
E
L
O
P
M
E
N
T
E
C
O
N
O
M
I
C
D
E
V
E
L
O
P
M
E
N
T
CITY COUNCIL GOAL
Promote economic development and a diversified economy
DEPARTMENTAL OBJECTIVE
Create and Promote Sanger Using an Integrated Marketing & Communication Strategy
CITY COUNCIL GOAL
Promote economic development and a diversified economy
DEPARTMENTAL OBJECTIVE
Foster Strong Relationships with Existing Businesses
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 36 42
Item 1.
LONG-RANGE FINANCIAL PLANNING
CONSIDERATION OF GROWTH FACTORS FROM THE PAST TEN YEARS
The City’s long-range financial operating financial planning model takes into consideration a number of factors affecting the
city’s continued growth. Key growth indicators affecting both revenue and expenses are presented below, indicating the
increase over ten years from 2014 through 2024.
Factor 2014 2024 Growth
Population - Denton County continues to see record
numbers of new residents each year 6,916 10,071 46%
Number of Residential Housing Units - The
increasing population drives the development of new
neighborhoods.
2,194 3,282 50%
Number of Electric Utility Accounts - New
construction in Sanger Electric's service area
increases the number of customers
2,614 2,806 7%
Number of Water Utility Accounts - - New
construction in Sanger Electric's service area
increases the number of customers
2,596 3,631 40%
Number of Waste Water Utility Accounts - - New
construction in Sanger Electric's service area
increases the number of customers
2,478 3,454 39%
Number of Property Tax Parcels - As open land is
developed, the number of both residential and
commercial parcels increase each year
3,847 4,865 26%
Taxable Property Valuation - A continued strong real
estate market and market demand continue to
increase property values
431,459,694$ 1,373,407,440$ 218%
Property Tax Revenues - As both the number of
parcels and valuations rise each year, property tax
revenues increase
2,817,529$ 7,061,026$ 151%
Sales Tax Revenues - Growth of commercial
enterprises combined with an increasing population
result in higher sales taxes
1,358,531$ 3,388,067$ 149%
I-35 Estimated Daily Traffic Count - Interstate 35 runs
through Sanger, brining many visitors each day
through our city
56,742 75,443 33%
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 37 43
Item 1.
ASSUMPTIONS FOR REVENUE FORECASTING
An increasing population will lead to increased revenues in the following areas:
Charges for Services –An increased number of customers for electric, water, and wastewater services. The
City has engaged NewGen Strategies and Solutions to determine and forecast electric, water, and waste
water rates. The most recent rate study was performed in 2025 and goes through 2030.
Property Taxes – As the city grows, open land is divided into individual parcels for development. Continued
high demand for new construction (both residential and commercial) result in increasing property tax
revenues. The Texas State Senate passed Senate Bill 2 in 2019, making sweeping changes to the taxing
process. The law restricts the amount of property tax increase allowed each year, which can greatly hinder a
growing community like Sanger. The City works closely with the Denton Central Appraisal District and the
Denton County Tax Assessor/Collector each year in updating revenue forecasts.
Sales Taxes – The combination of a growing population and an increased number of commercial enterprises
result in increased sales tax revenues for Sanger. The City works closely with our Economic Development
department to understand how new businesses coming to Sanger will affect sales tax revenues. For
instance, the Sanger’s first Starbucks and first QT store opened in 2023. A new Tom Thumb grocery store is
scheduled to open in December 2026. Once road construction is complete on I-35 and FM 455 through the
City, more businesses are expected to open along those throughfares.
Fines, Fees, Licenses & Permits – Combined licenses, fees, fines, and permits historically account for about
ten percent of the General Fund revenues. Increased population, development, density, and road traffic are
factors affecting the growth of these revenue areas.
ASSUMPTIONS FOR EXPENDITURE FORECASTING
Salaries & Benefits – The City considers employees the most important of all assets. The City recently
engaged Public Sector Personnel Consultants to prepare a compensation study. On June 3, 2024, the City
Council adopted a new salary schedule based on that study's results. The latest schedule made adjustments
to positions that were below market grade. In addition to these adjustments, this budget includes a 4%
allotment for raised during the year. The City participates in the Texas Municipal Retirement System, offering
a 2:1 matching ratio to employee contributions.
Supplies & Materials – As Sanger grows, operations will demand that the consumption of supplies and
materials increase accordingly. While these items are typically estimated to increase five percent each year,
the current period of high post-Covid inflation have resulted in much higher prices in some categories. We
continue to monitor costs, searching for the most cost-efficient means of obtaining the necessary items for
operations.
Maintenance & Operations – Overall, maintenance and operations costs are assumed to increase at a rate of
fiver percent each year. The combined effects of the COVID-19 pandemic and inflation have resulted in
much higher prices in some categories, and the City is exploring cost-efficient means of providing necessary
items.
Capital Expenditures – As Sanger grows, there is a need for new capital expenditures – including new
streets, expanding utility systems, and other infrastructure to maintain the current levels of service offered to
the citizens and businesses in our city. The City’s Capital Improvement Plan is updated each year to give
the most accurate forecast of needs over the next five years.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 38 44
Item 1.
ORGANIZATIONAL CHART
*City Manager, City Attorney, Municipal Court Judge, Municipal Court Clerk, Boards & Commissions are appointed by City Council
CITIZENS OF SANGER
MAYOR & CITY
COUNCIL
CITY MANAGER*
CITY ATTORNEY*
CITY SECRETARY
AGENDAS, MINUTES, RECORDS
MANAGEMENT, OPEN RECORDS
REQUESTS
POLICE
PATROL, ANIMAL CONTROL,
INVESTIGATION
MUNICIPAL
COURT*
COURT SERVICES
LIBRARY
LIBRARY SERVICES
FINANCE
ACCOUNTING, BUDGETING, PURCHASING,
PAYROLL
FIRE
FIRE PREVENTION & SUPPRESSION,
EMS, EMERGENCY MANAGEMENT
ELECTRIC
ELECTRIC LINE MAINTENANCE,
WAREHOUSE OPERATIONS
HUMAN RESOURCES
PERSONNEL, BENEFITS, EMPLOYEE
RELATIONS, SPECIAL PROJECTS
PUBLIC WORKS
WATER, WASTE WATER, STREETS
DEVELOPMENT
SERVICES
BUILDING INSPECTIONS, PLANNING &
ZONING, COMMUNITY ENHANCEMENT
ECONOMIC
DEVELOPMENT
BUSINESS RECRUITMENT & RETENTION,
COMMUNITY LIAISON
PARKS & RECREATION
PARKS, RECREATION, FACILITIES
BOARDS AND
COMMISSIONS*
MARKETING
MARKETING, PUBLIC INFORMATION,
SOCIAL MEDIA, EVENTS
CUSTOMER SERVICE
UTILITY BILLING, CUSTOMER SERVICE
OPERATIONS
ADMINISTRATION
CITY MANAGER'S OFFICE
MUNICIPAL COURT
JUDGE*
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 39 45
Item 1.
AUTHORIZED PERSONNEL
Fund & Department 2023-24 2024-25 2025-26
Police 23.0 24.0 24.0
Fire 26.0 32.0 29.0
Municipal Court 4.0 4.0 4.0
Development Services 6.0 6.0 7.0
Streets 5.0 6.0 6.0
Parks 6.4 6.4 6.4
Library 7.0 8.0 8.0
General Fund Totals 77.4 86.4 84.4
Water 9.0 9.0 9.0
Waste Water 3.0 3.0 3.0
Electric 8.0 8.0 8.0
Customer Service 3.0 3.0 3.0
Enterprise Fund Totals 23.0 23.0 23.0
Administration 2.0 3.0 3.0
City Secretary 1.0 1.0 1.0
Legal 1.0 1.0 0.0
Public Works Administration 2.0 3.0 3.0
Finance 4.0 4.0 4.0
Human Resources 2.0 2.0 2.0
Marketing 1.0 1.0 1.0
Facilities 0.6 0.6 0.6
Internal Service Fund Totals 13.6 15.6 14.6
4A Economic Development 0.5 1.0 1.0
4A Fund Totals 0.5 1.0 1.0
4B Economic Development 0.5 1.0 1.0
4B Fund Totals 0.5 1.0 1.0
Total Authorized Personnel 115.0 127.0 124.0
NOTE: Detailed position information is presented with each Department in the budget.
Ge
n
e
r
a
l
En
t
e
r
p
r
i
s
e
In
t
e
r
n
a
l
S
e
r
v
i
c
e
The following four positions are new this year:
Fire– Three Lieutenants
Development Services – One Planning Technician
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 40 46
Item 1.
BUDGET CALENDAR
Item
February 3, 2025 - March 4, 2025
The Chief Financial Officer prepares budget materials to
be distributed to city departments.
Budget materials are distributed to all city departments.
Department directors begin working on their requested
budget, departmental goals, and long-range plans.
The City Manager, Chief Financial Officer and
department directors meet to review individual
departmental requested budget, discuss long-range
financial plans and goal-setting.
June 3, 2025 - June 5, 2025
The City Manager and the Chief Financial Officer meet
individually with department directors for a mid-year
budget review.
April 17, 2025 - July 30, 2025
A preliminary budget is prepared. The City Manager
continues working with directors on goal-setting and long-
rand planning for departments and the City as a whole.
The first City Council budget workshop is held.
The second City Council budget workshop is held.
The Denton County Chief Appraiser Certifies the city's
tax roll.
The proposed budget is filed with City Secretary and is
provided to the City Council.
No-New-Revenue and Voter-Approval Tax Rates are
submitted to the City Council.
The City Council approves a proposed tax rate.
A Public Hearing is held on the proposed Budget.
A Public Hearing is held on the proposed Tax Rate.
The City Council votes on approval of the city's Tax Roll.
The City Council votes on the adoption of the annual
budget.
The City Council votes on levying a tax rate.
The City Council may amend the annual budget by
ordinance at any point during the yearVarious dates
March 5, 2025
September 2, 2025
August 4, 2025
BUDGET CALENDAR FY 2025-2026
Date
April 17, 2025
August 18, 2025
July 7, 2025
July 21, 2025
July 25, 2025
July 31, 2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 41 47
Item 1.
THE BUDGET PROCESS
The City of Sanger's fiscal year 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 Chief Financial Officer 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 additions 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 with any
supporting documentation to the Finance Director. The City Manager and the Chief Financial Officer 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. Directors work with the City Manager
during individual and group meetings to identify long-range planning and goal-setting. As the budget process
progresses, the City Manager works with departments to focus on these goals and plans to ensure they align 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 on the current year and 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. During the budget process, it is essential to consider
the present, past, and future. Current conditions for this budget include the number of utility customers the City serves,
the staffing level required to provide services to citizens, and how the post-Covid period of high inflation has affected
the City’s operating costs. The past holds valuable information, including historical trends of sales tax revenues and
the rate of change in property values for property tax projections. Future considerations include the number of new
houses expected to be built in the next twelve months, the number and size of businesses scheduled to open soon,
and planned development along the I-35 corridor that runs through Sanger. To help prepare 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 the City Manager reviews. The City Manager and the Chief Financial Officer meet with each department
to review and discuss the requested budget in detail. These meetings assist the City Manager in determining budget
priorities. 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 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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 42 48
Item 1.
During the year, the City Council may amend or 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.”
The citizens of Sanger play an important role in development of the budget. By communicating with the City Council
and staff throughout the year, the public directly affect the strategic goals that form the basis for development of the
budget. Public participation and input during the budget workshops help ensure the final budget supports the strategic
goals set by Council.
In February and August, the City Manager and the Chief Financial Officer meet individually with each Department
Director to compare operations year to date with the annual budget.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 43 49
Item 1.
FUND LIST & MATRIX
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 FUND: This governmental fund type accounts for the accumulation of resources for
and the payment of general long-term debt principal and interest. 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. The city's Capital Projects Funds include the
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 Occupancy Tax Fund; General Storm Recovery Fund; Enterprise Storm Recovery Fund;
Police Grant Fund; Fire Grant Fund; Library Grant Fund; Beautification Fund; Library Restricted Fund;
Parkland Dedication Fund; Roadway Impact Fee Fund; Court Security Fund; Court Technology Fund;
Youth Diversion Fund; Court Security/Technology Fund; Child Safety Fund; Forfeited Property 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
V
E
RN
M
E
N
T
A
L
FU
N
D
S
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 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.
PR
O
PR
I
E
T
A
RY
FU
N
D
S
FI
D
U
C
I
A
RY
FU
N
DS
*The General, Capital Projects, Enterprise Capital Projects, Enterprise, and Internal Service Funds are considered
major funds.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 44 50
Item 1.
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 Debt Service Water, Waste
Water, Electric
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
Police Grant Fund Police
Fire Grant Fund Fire
Library Grant Fund Library
Beautification Parks
Library Restricted Library
Parkland Dedication Administration
Roadway Impact Fee Administration
Court Security Court
Court Technology Court
Youth Diversion Fund Court
Court Security/Tech Fund Court
Child Safety Police
Forfeited Property Police
Police Donations Police
Fire Donations Fire
Park Donations Parks
Library Donations Library
F U N C T I O N A L A R E A
F
U
N
D
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 45 51
Item 1.
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.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 46 52
Item 1.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 47 53
Item 1.
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 10,166 (01/01/2025 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.
Crossmar Texas Industrial 1 LLC & Sanger Tex Industrial LLC
MPG Texas 2LLC & Hatchedegg LLC
Ramar Land Corporation
Maccamp LTD
BFG Holdings I Inc.
R & L Transfer Inc.
PNK T1 LLC
Sanger Retail LTD
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 48 54
Item 1.
LOCAL EVENTS
Sanger takes pride in the small-town charm it offers. The City proudly hosts many community events for all
ages throughout the year, offering residents a chance to have fun with their neighbors. Events from the past
year include the following:
MARCH City-Wide Clean-Up Day
APRIL Easter Egg-Apalooza
MAY Hooked Up Fishing Derby
JUNE Summer Reading Program
JULY Freedom Fest
AUGUST Back 2 School Bash
SEPTEMBER Old Bolivar Street Songwriter Festival
OCTOBER City-Wide Clean-up Day
Sanger “Sellabration”
DECEMBER Christmas on the Square
ONGOING Various Sports Leagues
Book Club
Sanger Studio Saturday
Preschool Story Time
Legos at the Library
Coffee with the City Manager
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 49 55
Item 1.
SANGER DEMOGRAPHICS
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
10
,
1
6
6
0
2,000
4,000
6,000
8,000
10,000
12,000
Population Growth 1
12%
15%
13%
14%
14%
13%
5%
14%
Population Age Distribution 2
0 to 9
10 to 19
20 to 29
30 to 39
40 to 49
50 to 59
60 to 64
65+
2%4%
5%
9%
4%
6%
11%
15%
44%
Household Income Distribution 2
<$10K
$10K to $20K
$20K to $30K
$30K to $40K
$40K to $50K
$50K to $60K
$60K to $75K
$75K to $100K
>$100K
4%
7%
28%
23%
8%
19%
11%
Education Attainment 2
< Grade 9
Grade 9-12
High School
Some College
Associates Degree
Bachelors Degree
Graduate Degree
75%
2% 0%
23%
Labor Force Status 2
Employed
Unemployed
In Armed Forces
Not in Labor Force
19%
34%20%
16%
8%
3%
Household Size 2
1 person
2 Person
3 Person
4 Person
5 Person
6+ Person
1 North Central Texas Council of Governments 2 Sanger Economic Development Department
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 50 56
Item 1.
THE AREA
TOP TEN
EMPLOYERS
900-1,000 Employees
Walmart Distribution
Center
250 – 300 Employees
Sam’s Distribution Center
Sanger Independent
School District
150-200 Employees
R&L Carriers
100-150 Employees
A&W Productions
City of Sanger
Eikon Engineering
50-100 Employees
Babe’s Chicken
1-50 Employees
North Texas Plastics
Sanger Bank
LOCAL
SCHOOLS
Sanger Independent
School District
Butterfield Elementary
School
Chisholm Trail Elementary
School
Clear Creek Intermediate
School
Sixth Grade Campus
Sanger Middle School
Linda Tutt High School
Sanger High School
Universities
University of North Texas
(Denton)
Texas Women’s
University (Denton)
North Central Texas
College (Gainesville)
LOCAL
ATTRACTIONS
Sanger Public Library
Sanger Museum
Lake Ray Roberts
3 miles
Fort Worth Stockyards
44 miles
American Airlines
Center
(Dallas Mavericks and
Dallas Stars)
49 miles
Amon Carter Museum of
American Art
50 miles
Six Flags Over Texas
51 miles
Dallas Museum of Art
51 Miles
Globe Life Field
(Texas Rangers)
54 miles
AT&T Stadium
(Dallas Cowboys)
56 miles
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 51 57
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 52 58
Item 1.
BU
D
G
E
T
S
U
M
M
A
R
Y
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 53 59
Item 1.
2025-2026 BUDGET AT A GLANCE
WHERE DOES THE MONEY COME FROM?
Charges for Services
$18,316,184
32.7%
Property Taxes
$9,723,732
17.4%
Fines, Fees, Licenses & Permits
$3,436,535
6.1%
Sales & Mixed Drink Taxes
$3,893,000
7.0%
Franchise Fees
$1,229,809
2.2%
Bond Proceeds
$15,000,000
26.8%
Other
$4,380,935
7.8%
TOTAL REVENUES = $56.0 MILLION (EXCLUDES INTER-FUND TRANSFERS)
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 54 60
Item 1.
HOW IS THE MONEY USED?
Salaries & Benefits
$13,598,930
27.8%
Supplies & Materials
$2,201,184
4.5%
Maintenance & Operations
$9,440,059
19.3%
Contract Services
$4,760,318
9.7%
Utilities
$596,636
1.2%
Capital Expenses
$11,451,741
23.4%
Debt Service
$4,284,108
8.8%
Court Costs
$51,775
0.1%
Grant Expenses
$2,567,500
5.2%
Total Expenditures = $48.5 Million (Excludes Inter-Fund Transfers)
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 55 61
Item 1.
2025-2026 BUDGET BY FUND
REVENUES BY FUND
General Fund
$15,780,005
28.2%
Debt Service Fund
$1,675,071
3.0%
Enterprise Fund
$17,627,184
31.5%
4A Fund
$1,057,500
1.9%
4B Fund
$1,006,500
1.8%
Capital Projects Fund
$15,050,000
26.9%
Enterprise Capital Projects Fund
$3,450,000
6.2%
Special Revenue Funds
$353,935
0.6%
Total Revenues = $56.0 Million (EXCLUDES INTER-FUND TRANSFERS)
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 56 62
Item 1.
EXPENDITURES BY FUND
General Fund
$14,667,134
30.0%
Debt Service Fund
$1,853,952
3.8%
Enterprise Fund
$15,090,582
30.8%
Internal Service Fund
$4,539,773
9.3%
4A Fund
$609,650
1.2%
4B Fund
$1,298,400
2.7%
Capital Projects Fund
$8,732,000
17.8%Enterprise Capital Project Fund
$1,979,260
4.0%
Special Revenue Funds
$181,500
0.4%
Total Expenditures = $48.5 Million (Excludes Inter-Fund Transfers)
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 57 63
Item 1.
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 2025-2026 budget, four revenue sources account for 77% of all revenues: Charges for Services,
Property Taxes, and Bond Proceeds.
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 $18,316,184 which is 29% 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 $16,868,186, these combined charges for services accounts for 27% of the City’s projected revenues.
Water revenues of $3,564,849 are an increase of $584,849 (20%) over last year’s projection of $2,980,000.
Revenues have steadily grown through the years, resulting from both increasing population and occasional
changes in the rate structure. Water revenues are expected to rise in future years due to the continued growth
of our community’s population.
Waste Water revenues of $3,516,598 are an increase of $701,774 (25%) over last year’s projection of
$2,814,824. 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 the continued growth of our community’s population.
Electric revenues of $9,793739 are an increase of $534,434 (6%) from last year’s projection of $9,250,305.
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 the
continued growth of our community’s population.
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Enterprise Fund Charges for Services Past 10 Years
Water Revenues Waste Water Revenues Electric Revenues
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 58 64
Item 1.
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. NewGen presented their findings and recommendations to
City Council in August 2025. City Council has adopted the suggested rates to be effective with the first billing in
October.
General Fund Charges for Services
General Fund Charges for services includes billing for Sanitation and Recycling Services. These charges total
$1,441,000 and account for 2% of total revenues. This amount is a increase of 15% over last year’s projection of
$1,255,246. When the City entered into a new contract with Republic Services last year, residential waste collections
moved from twice per week to once per week to reduce costs to customers.
Property Taxes
The collection of Property Taxes accounts for a total of $9,723,732 or 16% 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 $357,732 (4%) over the prior year projection
of $9,366,000. Property Tax revenues are expected to continue to rise in future years, the result of a continued pattern
of new home starts and commercial building in our community.
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Property Tax Revenues Past 10 Years
The Sanger City Council approved Ordinance 08-13-24 on August 19, 2024, setting the property tax rate at $0. 689747
per $100 valuation for the 2024-25 budget year. For 2025-26, the same tax rate of $0.689747 is proposed.
Bond Proceeds
The City anticipates issuing $15,000,000 in Certificates of Obligation during the 2025-26 year to fund projects in the
Capital Projects Fund. During the next two fiscal years, the City anticipates over $20,000,000 of spending on capital
projects. More details on these projects are included in the Capital Improvement Plan beginning on page 174.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 59 65
Item 1.
OVERVIEW OF MAJOR EXPENDITURE CATEGORIES
Sanger is a growing community, as evidenced by the fact that our population has more than doubled since 2000. As
our significant sources of revenue have grown, so have our major expenditure categories. Management is dedicated
to keeping current service levels to our citizens and business community as we grow. The primary categories of
expenditures in this budget include Salaries & Benefits, Capital Expenses, Maintenance & Operations, Transfers out,
and Contract Services. For the 2025-2026 budget, these five categories total 82% of all expenditures.
Salaries and Benefits
With a total of $13,574,830, Salaries and Benefits account for 25% of total expenditures. The General Fund accounts
for $9,018,500 of this amount. The General Fund includes 90.4 (69%) of the City’s 131 budgeted positions. The
Enterprise Fund accounts for $2,359,100 of this amount. The Enterprise Fund includes 23 (17%) of the City’s 131
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.
Maintenance and Operations
With a total of $9,440,059, Maintenance and Operations expenditures account for 17% of total expenditures. The bulk
of this amount ($8,618,808) 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.
Transfers Out
With a total of $5,137,573, Transfers Out account for 10% of total expenditures. The bulk of this amount, $4,468,773
(81%) is transfers from the General and Enterprise Fund to the Internal Service Fund.
Contract Services
With a total of $4,760,318, Contract Services expenditures account for 9% of total expenditures. The bulk of this amount
($2,424,538) is budgeted in the General Fund. Major components of this amount are solid waste services and outside
engineering services. In addition, $1,158,980 is budgeted in the Internal Service Fund and is comprised primarily of
outside legal, technology, and insurance services.
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 if 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 $11,451,741, Capital Expenditures account for 21% of total expenditures. The bulk of this amount
($8,732,000) is budgeted in the Capital Projects Fund. The major components of this amount are $2,500,000 for the
renovation and improvement of Marion Road, $2,000,000 for the City’s Street/Utility Maintenance Program, $1,200,000
for Belz Road/Jennifer Circle road improvements, and $800,000 on a new joint public safety facility.
The following pages detail capital expenditures for the budget year by fund, and include the effects of the item on the
budget and the City’s service levels.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 60 66
Item 1.
Capital Expense Amount Budgetary Impact Service Level Impact
Police:
Chevrolet
Traverse
$ 50,283
The expected impact on current and future operations
is to reduce maintenance costs for patrol units in the
Police Department.
Allow the City to
maintain the current
level of police
enforcement .
Fire: Brush
Apparatus $ 312,948
The expected impact on current and future operations
is to reduce maintenance costs for equipment in the
Fire Department.
Allow the City to
maintain the current
level of fire
suppression .
Fund Total $ 363,231
Capital Expense Amount Budgetary Impact Service Level Impact
Water: 1 Ton
Truck with
Dump Bed
75,000$
The expected impact on current and future operations
is to reduce maintenance costs for vehicles in the
Water Department.
Allow the City to
provide a higher level
of service in the
Water Department
Electric:
Chevrolet
3500HD Crew
cab Truck
54,000$
The expected impact on current and future operations
is to reduce maintenance costs for vehicles in the
Electric Department.
Allow the City to
provide a higher level
of service in the
Electric Department
Fund Total 129,000$
Capital Expense Amount Budgetary Impact Service Level Impact
Council:
Equipment to
Record of
Council
Meetings
94,500$
The expected impact is to increase costs. The City
has not been recording and streaming video of City
Council Meetings in the past.
Allow the City to
increase the level of
service in the City
Council Department.
Council: Service
to Record
Council
Meetings
71,000$
The expected impact is to increase costs. The City
has not been recording and streaming video of City
Council Meetings in the past.
Allow the City to
increase the level of
service in the City
Council Department.
Finance: Tyler
Software
Upgrade to v10
69,250$ There is no expected impact on current and future
operational costs
Allow the City to
increase the level of
service in the
Finance, Court, Utility
Billing, and Human
Resources
Departments.
Facilities:
Replace HVAC
at Library
13,500$
The expected impact on current and future operations
is to reduce maintenance costs for vehicles in the
Facilities Department.
Allow the City to
increase the level of
service in the
Facilities Department.
Fund Total 248,250$
En
t
e
r
p
r
i
s
e
F
u
n
d
Ge
n
e
r
a
l
F
u
n
d
I
n
t
e
r
n
a
l
S
e
r
v
i
c
e
F
u
n
d
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 61 67
Item 1.
Capital Expense Amount Budgetary Impact Service Level Impact
Annual Street
Rehab Program $ 362,000
This project is expected to decrease maintenance
costs in the Street Department in current and future
budget years.
Allow the City to
provide upgraded
street system for
citizens.
Street Utility
Maintenance
Program
$ 2,000,000
This project is expected to decrease maintenance
costs in the Street Department in current and future
budget years.
Allow the City to
provide upgraded
street system for
citizens.
Marion Road $ 2,500,000
This project is expected to decrease maintenance
costs in the Street Department in current and future
budget years.
Allow the City to
provide upgraded
street system for
citizens.
Porter Park
Phase II $ 600,000
The expected impact on current and future operations
is to reduce maintenance costs for grounds
maintenance in the Parks Department
Allow the City to
provide a higher level
of service in the
Parks Department.
Community
Center
Renovation
$ 500,000
Updating this facility with new restrooms, kitchen,
storage areas, paint and electrical upgrades is
expected to reduce ongoing building maintenance
costs.
Allow the City to
provide upgraded
services to the
members of our
community.
Chisam Road
Reconstruction $ 400,000
This project is expected to decrease maintenance
costs in the Street Department in current and future
budget years.
Allow the City to
provide upgraded
street system for
citizens.
Downtown
Parking
Improvements
$ 20,000
This project is expected to decrease maintenance
costs in the Street Department in current and future
budget years.
Allow the City to
provide upgraded
street system for
citizens.
Fire Station
Renovation $ 250,000
When a new facility is completed, the project is
expected to decrease ongoing building maintenance
costs and energy consumption.
Allow the City to
provide upgraded
public safety services
to our community.
Switzer Park
Renovations $ 100,000
The expected impact on current and future operations
is to reduce maintenance costs for grounds
maintenance in the Parks Department
Allow the City to
provide a higher level
of service in the
Parks Department.
Belz
Road/Jennifer
Circle
Improvements
$ 1,200,000
This project is expected to decrease maintenance
costs in the Street Department in current and future
budget years.
Allow the City to
provide upgraded
street system for
citizens.
Joint Public
Safety Facility $ 800,000
When a new facility is completed, the project is
expected to decrease ongoing building maintenance
costs and energy consumption.
Allow the City to
provide upgraded
public safety services
to our community.
Fund Total 8,732,000$
Ca
p
i
t
a
l
P
r
o
j
e
c
t
s
F
u
n
d
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 62 68
Item 1.
Capital Expense Amount Budgetary Impact Service Level Impact
Water System
Improvements $ 500,000 This project is expected to reduce water line
maintenance costs in future budget years.
Allow the City to
continue providing
water service to
customers as Sanger
grows.
WWTP Blowers $ 160,000
This project is expected to reduce waste water
treatment plant maintenance costs in future budget
years.
Allow the City to
continue providing
waste water service
to customers as
Sanger grows.
Electric System
Improvements $ 1,000,000 This project is expected to reduce electric line
maintenance costs in future budget years.
Allow the City to
continue providing
electric service to
customers as Sanger
grows.
Water Site
Study $ 70,000 This project is expected to reduce water storage facility
maintenance costs in future budget years.
Allow the City to
continue providing
water service to
customers as Sanger
grows.
WWTP
Clarifiers $ 150,000 This project is expected to reduce sewer line
maintenance costs in future budget years.
Allow the City to
continue providing
waste water service
to customers as
Sanger grows.
Cell
Communication
to Replace Line-
of-Sign
$ 83,500 This project is expected to reduce water storage facility
maintenance costs in future budget years.
Allow the City to
continue providing
water service to
customers as Sanger
grows.
Return Activated
Sludge Pump $ 15,760 This project is expected to reduce sewer line
maintenance costs in future budget years.
Allow the City to
continue providing
waste water service
to customers as
Sanger grows.
Fund Total 1,979,260$
Grand Total 11,451,741$
En
t
e
r
p
r
i
s
e
C
a
p
i
t
a
l
P
r
o
j
e
c
t
s
F
u
n
d
Additional details on capital expenditures in the Capital Projects and Enterprise Capital Projects Funds are included
in this document beginning on page 174.
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:
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 63 69
Item 1.
Fund
Projected Beginning
Fund Balance,
10/01/2025
Revenues Expenditures
Projected Ending
Fund Balance,
9/30/2026
%
Change
General Fund 18,273,779$ 17,065,005 17,065,005 18,273,779$ 0.0%
Debt Service Fund 285,315$ 1,855,071 1,853,952 286,434$ 0.4%
Enterprise Fund 24,011,672$ 17,617,184 17,617,184 24,011,672$ 0.0%
Internal Service Fund 48,118$ 4,498,773 4,498,773 48,118$ 0.0%
4A Fund 6,639,900$ 1,057,500 624,650 7,072,750$ 6.5%
4B Fund 3,497,656$ 1,006,500 1,493,400 3,010,756$ -13.9%
Capital Projects Fund 111,496$ 15,576,216 8,732,000 6,955,712$ 6138.5%
Enterprise Capital Projects Fund 3,718,712$ 3,647,215 1,979,260 5,386,667$ 44.9%
Special Revenue Funds 5,158,556$ 353,935 181,500 5,330,991$ 3.3%
Total 61,745,204$ 62,677,399$ 54,045,724$ 70,376,879$ 14.0%
Capital Projects Fund
The Capital Projects Fund is projecting a 6,138% increase ($6,844,216) in Fund Balance this year. This increase is
primarily the result of the projected issuance of bonds in the amount of $15,000,000 to fund projects over the next three
years. More details are included in the Capital Projects Fund section of this document.
Enterprise Capital Projects Fund
The Enterprise Capital Projects Fund is projecting an increase in Fund Balance of $1,667,955 (45%). This increase
results from the projected increase in revenues to be used to fund projects in future budget years. The Capital Projects
Fund section of this document provides more details.
4B Fund
The 4B Fund is projecting a decrease in Fund Balance of $486,900 (-14%). This decrease is primarily the result of
the projected payment of a grant in the amount of $1,000,000 associated with a new Tom Thumb grocery store in the
City.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 64 70
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 65 71
Item 1.
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
Internal
Service
Fund
4A Fund
Beginning Fund Balance 18,273,779 285,315 24,011,672 48,118 6,639,900
Revenues
Property Tax 8,060,661 1,663,071 - - -
Sales & Mixed Drink Tax 1,968,000 - - - 962,500
Franchise Fees 1,229,809 - - - -
Charges for Services 1,441,000 - 16,875,184 - -
Fees 1,218,075 - 240,000 - -
Licenses & Permits 975,250 - - - -
Fines 134,710 - - - -
Interest Income 500,000 12,000 250,000 - 95,000
Intergovernmental Revenue - - - - -
Grant Revenue - - - - -
Miscellaneous 252,500 - 262,000 - -
Bond Proceeds - - - - -
Transfers In 1,295,000 180,000 - 4,539,773 -
Total Revenues 17,075,005 1,855,071 17,627,184 4,539,773 1,057,500
Expenditures
Salaries & Benefits 9,021,600 - 2,359,100 1,971,230 123,500
Supplies & Materials 782,887 - 273,620 883,427 95,250
Maintenance & Operations 717,953 - 8,625,806 92,500 1,900
Contract Services 2,424,538 - 966,800 1,158,980 139,000
Utilities 105,150 - 306,100 185,386 -
Capital Expenses 363,231 - 129,000 248,250 -
Debt Service - 1,854,222 2,430,156 - -
Court Costs 51,775 - - - -
Grant Expenses 1,200,000 - - - 250,000
Transfers Out 2,407,871 - 2,536,602 - 15,000
Total Expenditure 17,075,005 1,854,222 17,627,184 4,539,773 624,650
Net Revenues Over (Under) Expenditures - 849 - - 432,850
Ending Fund Balance 18,273,779 286,164 24,011,672 48,118 7,072,750
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 66 72
Item 1.
4B Fund
Capital
Projects
Fund
Enterprise
Capital
Projects
Fund
Special
Revenue
Funds
Total
Beginning Fund Balance 3,497,656 111,496 3,718,712 5,158,556 61,745,204
Revenues
Property Tax - - - - 9,723,732
Sales & Mixed Drink Tax 962,500 - - - 3,893,000
Franchise Fees - - - - 1,229,809
Charges for Services - - - - 18,316,184
Fees - - 750,000 105,000 2,313,075
Licenses & Permits - - - - 975,250
Fines - - - 13,500 148,210
Interest Income 44,000 50,000 200,000 90,185 1,241,185
Intergovernmental Revenue - - 2,500,000 - 2,500,000
Grant Revenue - - - - -
Miscellaneous - - - 145,250 659,750
Bond Proceeds - 15,000,000 15,000,000
Transfers In - 166,585 197,215 - 6,378,573
Total Revenues 1,006,500 15,216,585 3,647,215 353,935 62,378,768
Expenditures
Salaries & Benefits 123,500 - - - 13,598,930
Supplies & Materials 62,000 - - 104,000 2,201,184
Maintenance & Operations 1,900 - - - 9,440,059
Contract Services 51,000 - - 20,000 4,760,318
Utilities - - - - 596,636
Capital Expenses - 8,732,000 1,979,260 - 11,451,741
Debt Service - - - - 4,284,378
Court Costs - - - - 51,775
Grant Expenses 1,060,000 - - 57,500 2,567,500
Transfers Out 195,000 - - - 5,154,473
Total Expenditure 1,493,400 8,732,000 1,979,260 181,500 54,106,994
Net Revenues Over (Under) Expenditures (486,900) 6,484,585 1,667,955 172,435 8,271,774
Ending Fund Balance 3,010,756 6,596,081 5,386,667 5,330,991 70,016,978
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 67 73
Item 1.
COMBINED FUNDS BUDGET SUMMARY
COMBINED BUDGET SUMMARY
FOR ALL FUNDS SUBJECT TO APPROPRIATION
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 56,670,378 60,991,416 60,991,416 61,745,204
Revenues
Property Tax 8,769,346 9,375,429 9,366,000 9,723,732
Sales & Mixed Drink Tax 3,270,790 3,868,000 3,735,124 3,893,000
Franchise Fees 1,044,323 1,150,239 1,138,097 1,229,809
Charges for Services 16,283,485 16,622,160 16,300,375 18,316,184
Fees 2,099,256 2,266,746 2,815,517 2,313,075
Licenses & Permits 403,680 681,750 1,881,297 975,250
Fines 179,790 203,926 175,774 148,210
Interest Income 1,263,384 963,650 1,142,808 1,241,185
Intergovernmental Revenue - 3,500,000 1,000,000 2,500,000
Proceeds from Sale of Real Property - 12,000,000 - -
Grant Revenue 32,500 1,953,803 23,720 -
Miscellaneous 485,403 456,670 579,645 659,750
Transfers In 14,921,900 5,296,367 6,696,793 6,378,573
Bond Proceeds - - - 15,000,000
Total Revenues 48,753,857 58,338,740 44,855,150 62,378,768
Expenditures
Salaries & Benefits 9,312,998 12,461,551 11,719,393 13,598,930
Supplies & Materials 1,205,639 1,890,394 1,558,983 2,201,184
Maintenance & Operations 7,353,044 8,912,609 6,856,867 9,440,059
Contract Services 3,125,807 3,950,017 3,438,623 4,760,318
Utilities 546,629 540,010 506,150 596,636
Capital Expenses 13,304,154 10,014,603 10,985,809 11,451,741
Debt Service 3,559,087 3,897,735 3,695,081 4,284,378
Court Costs 55,866 67,809 34,655 51,775
Grant Expenses 71,711 2,549,993 401,218 2,567,500
Transfers Out 5,897,884 5,305,096 4,904,583 5,154,473
Total Expenditures 44,432,819 49,589,817 44,101,362 54,106,994
Net Revenues Over (Under) Expenditures 4,321,038 8,748,923 753,788 8,271,774
Ending Fund Balance 60,991,416 69,740,339 61,745,204 70,016,978
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 68 74
Item 1.
FU
N
D
S
I
N
D
E
T
A
I
L
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 69 75
Item 1.
GENERAL FUND
OVERVIEW
The General Fund is the principal 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 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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 70 76
Item 1.
GENERAL FUND BUDGET SUMMARY
Property Tax
49%
Sales & Mixed Drink Tax
11%
Franchise Fees
7%
Charges for Services
8%
Fees
7%Licenses & Permits
5%
Fines
1%
Interest Income
3%
Miscellaneous
1%
Transfers In
8%
GENERAL FUND REVENUES
Salaries & Benefits
53%
Supplies & Materials
5%
Maintenance & Operations
4%
Contract Services
14%
Utilities
1%
Capital Expenses
2%
Court Costs
0%
Grant Expenses
7%
Transfers Out
14%
GENERAL FUND EXPENDITURES
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 71 77
Item 1.
GENERAL FUND BUDGET SUMMARY
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 18,488,297 19,275,369 19,275,369 18,273,779
Revenues
Taxes 8,776,966 9,658,872 9,574,000 10,028,661
Franchise Fees 1,044,323 1,150,239 1,138,097 1,229,809
Solid Waste 1,242,252 1,366,000 1,255,246 1,441,000
Licenses & Permits 403,680 681,750 1,881,297 975,250
Fines 163,425 187,926 140,360 134,710
Fire & EMS 1,405,897 985,947 1,170,000 1,164,800
Police & Animal Control 2,067 154,449 153,949 4,500
Parks & Recreation 22,090 17,500 29,600 24,525
Library 24,859 22,350 25,179 24,250
Interest Income 457,684 365,000 440,000 500,000
Miscellaneous 287,846 149,400 216,900 252,500
Transfers In 146,535 395,000 395,000 1,295,000
Total Revenues 13,977,624 15,134,433 16,419,628 17,075,005
Expenditures
Salaries & Benefits 5,867,979 7,925,965 7,399,821 9,021,600
Supplies & Materials 397,576 637,159 438,116 782,887
Maintenance & Operations 542,839 732,073 700,263 717,953
Contract Services 1,848,113 2,186,470 2,084,054 2,424,538
Utilities 59,184 69,150 70,798 105,150
Capital Expenses 422,624 858,159 4,221,077 363,231
Debt Service 10,400 - - -
Court Costs 55,866 67,809 34,655 51,775
Grant Expenses 42,266 286,190 269,818 1,200,000
Transfers Out 3,943,705 2,402,878 2,202,616 2,407,871
Total Expenditures 13,190,552 15,165,853 17,421,218 17,075,005
Net Revenues Over (Under) Expenditures 787,072 (31,420) (1,001,590) -
Ending Fund Balance 19,275,369 19,243,949 18,273,779 18,273,779
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 72 78
Item 1.
GENERAL FUND REVENUES
2023-2024 2025-2026
Actual Budget Estimated Budget
Taxes
Property Tax 7,009,473 7,605,872 7,606,000 7,945,661
Delinquent Prop. Tax 52,467 50,000 50,000 55,000
Penalty & Interest Prop. Tax 71,884 60,000 50,000 60,000
Sales Tax 1,627,649 1,925,000 1,850,000 1,950,000
Mixed Drink Tax 15,493 18,000 18,000 18,000
Total Taxes 8,776,966 9,658,872 9,574,000 10,028,661
Franchise Fees
Franchise Fees-Atmos Energy 72,134 78,750 76,808 80,000
Franchise Fee-Suddenlink/Optim 26,266 33,600 28,000 23,000
Franchise Fee-Nortex 6,367 6,000 9,000 8,000
Franchise Fees-Coserv 177,806 183,750 184,000 200,000
Franchise Fees-Sanger Water 123,383 143,628 143,628 170,742
Franchise Fees-Sanger Sewer 146,612 152,220 152,220 175,830
Franchise Fees-Sanger Electric 410,400 453,441 453,441 479,737
Franchise Fees-Solid Waste 77,076 91,350 85,000 85,000
Right-Of-Way Fees 4,279 7,500 6,000 7,500
Total Franchise Fees 1,044,323 1,150,239 1,138,097 1,229,809
Solid Waste
Sanitation Billing 1,227,948 1,350,000 1,239,746 1,425,000
Sanitation Penalties 14,304 16,000 15,500 16,000
Total Solid Waste 1,242,252 1,366,000 1,255,246 1,441,000
Licenses & Permits
Building Permits 257,761 375,000 1,400,000 700,000
Zoning And Plats 15,378 20,000 77,831 55,000
Engineering Inspection Fee (2,376) 15,000 0 0
Civil Plan Review Fees 10,726 8,000 26 0
Third Party Fees 0 200,000 309,097 130,000
Street Cut Permit 789 500 0 500
Health Permits 18,313 20,000 31,875 30,000
Fire Alarm/Fire Sprinkler 94,555 32,000 31,596 35,000
Solicitor Permits 625 750 1,013 750
Rv Park Annual Permit Fee 1,500 1,500 5,955 4,000
Beer & Wine Permit Fees 1,075 1,500 5,130 5,000
Mowing Fees 5,334 7,500 18,774 15,000
Total Licenses & Permits 403,680 681,750 1,881,297 975,250
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 73 79
Item 1.
GENERAL FUND REVENUES
2023-2024 2025-2026
Actual Budget Estimated Budget
Fines
Default/Court 1,281 1,100 1,518 2,500
Judicial Fee-County-Jfct 27 165 45 70
Judicial Fee-City 3 55 5 10
Local Municipal Jury Fund 70 165 57 70
State Traffic Fee 11,097 16,500 11,571 12,000
Consolidated Court Cost04 42,902 46,200 35,922 35,000
State Jury Fee-Sjrf 20 220 33 50
Child Safety Court Cost 475 770 951 900
Administrative Fee $20 360 375 1,225 850
Special Expense Fee 14,445 24,200 15,116 15,000
Truancy Prevention Fund 3,494 3,960 1,348 3,000
Fines 75,014 77,000 56,907 50,000
Impound Fees 21 0 25 0
Warrant Fees - Fta 3,729 3,300 3,633 3,100
Arrest Fees 3,231 3,850 2,679 3,000
Leose-Police 0 0 0 0
Ctvoc - Police 0 0 0 0
Traffic Code 666 1,650 693 650
Civil Justice Fee 1 0 0 0
Defensive Driving Ddc (Court) 290 1,100 354 350
Cash Bonds Court (600) 0 0 0
Time Payment Local 435 770 560 500
Seatbelt Safety 0 0 80 0
Municipal Service Bureau 5,664 5,500 6,942 7,000
Time Payment State 0 100 48 100
Truancy Defensive Fd. 10 66 16 40
Tlfta1-State 220 330 177 120
Tlfta2-Omni 342 330 273 220
Tlfta3-City 228 220 182 180
Total Fines 163,425 187,926 140,360 134,710
Fire & EMS
Fire-Denton Co. Interlocal 139,250 254,800 400,000 254,800
Amb. Denton Co Interlocal 230,947 179,147 175,000 185,000
Fire - Grant Funding 0 56,000 0 25,000
Emergicon Revenue - Ambulance 593,584 396,000 500,000 630,000
Emergency Relief Reimbursement 47,373 0 70,000 0
Deployment Reimbursements 394,743 100,000 25,000 70,000
Total Fire & EMS 1,405,897 985,947 1,170,000 1,164,800
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 74 80
Item 1.
GENERAL FUND REVENUES
2023-2024 2025-2026
Actual Budget Estimated Budget
Police and Animal Control
Animal Control Fines & Fees 245 1,500 1,000 1,500
Police Fees & Fines 1,822 3,000 3,000 3,000
Police - Grant Funding 0 149,949 149,949 0
Total Police and Animal Control 2,067 154,449 153,949 4,500
Parks & Recreation
Community Center Fees 10,065 10,000 10,650 6,000
Parks & Ballfield Revenue 8,285 5,000 12,000 8,200
Recreation Program Fees 0 0 4,200 8,325
Special Events 0 0 0 500
Church Rental Fees 3,740 2,500 2,750 1,500
Total Parks and Recreation 22,090 17,500 29,600 24,525
Library
Library Miscellaneous 433 450 515 450
Library Fines 99 100 135 100
Library Copies 2,421 3,000 3,177 3,000
Inter Library Loan 39 900 956 900
Library Cards 30 0 26 0
Lost Library Books 479 500 370 600
Library - Denton County I.L.A. 21,358 17,400 20,000 19,200
Total Library 24,859 22,350 25,179 24,250
Interest Income 457,684 365,000 440,000 500,000
Total Interest Income 457,684 365,000 440,000 500,000
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 75 81
Item 1.
GENERAL FUND REVENUES
2023-2024 2025-2026
Actual Budget Estimated Budget
Miscellaneous Income
Rental Income 30,001 31,500 22,000 31,500
Miscellaneous Income 220,227 36,000 55,400 100,000
Credit Card Fees 0 0 4,000 4,000
Event Sponsorships 23,500 22,200 17,000 32,500
Event Vendor Fees 9,335 9,700 8,500 9,500
Sale Of Capital Assets 281 25,000 100,000 50,000
Insurance-Damage Reimb 4,502 25,000 10,000 25,000
Total Miscellaneous 287,846 149,400 216,900 252,500
Other Sources
Pilot Trans. - Enterprise Fund 95,000 95,000 95,000 95,000
Transfer From Storm Recovery 0 300,000 300,000 0
Transfer From Debt Service Fnd 51,535 0 0 0
Use Of Fund Balance 0 0 0 1,200,000
Total Transfers 146,535 395,000 395,000 1,295,000
Total Revenues 13,977,624 15,134,433 16,419,628 17,075,005
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 76 82
Item 1.
GENERAL FUND EXPENDITURES BY CATEGORY AND DEPARTMENT
Salaries &
Benefits
Supplies &
Materials
Maintenance
& Operations
Contract
Services Utilities
Capital
Outlay
Court
Costs
Grant
Expenses Transfers Total
Police 3,207,100$ 212,800$ 129,500$ 218,863$ 19,000$ 50,283$ -$ -$ -$ 3,837,546$
Fire 3,415,900 338,000 120,500 117,675 5,000 312,948 - - - 4,310,023
Court 210,400 23,800 1,200 4,000 550 - 51,775 - - 291,725
Development Services 647,400 48,800 7,100 600,300 1,000 - - - - 1,304,600
Streets 506,400 16,087 346,703 - 56,000 - - - - 925,190
Parks & Recreation 518,500 45,900 107,450 164,600 23,600 - - - - 860,050
Library 515,900 97,500 5,500 19,100 - - - - - 638,000
Solid Waste - - - 1,300,000 - - - - - 1,300,000
Transfers - - - - - - - - 2,407,871 2,407,871
Non-Departmental - - - - - - - 1,200,000 - 1,200,000
Total 9,021,600$ 782,887$ 717,953$ 2,424,538$ 105,150$ 363,231$ 51,775$ 1,200,000$ 2,407,871$ 17,075,005$
De
p
a
r
t
m
e
n
t
Expenditure Category
Police
Fire
Court
Development Services
Streets
Parks & Recreation
Library
Solid Waste
Transfers
Non
Departmental
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 77 83
Item 1.
POLICE
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Provide a safe and prepared City
Maintain excellent, conservative finances while delivering the services desired by its citizens
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Maintain staffing to a level that can provide appropriate police response and significantly reduce overtime.
Many successful outreaches to the community and local social organizations.
Implemented a new RMS/CAD system and electronic ticket writing system.
Acquisition of new T7 Model Tasers, ten sets of Stop sticks pursuit termination spikes, and five heavy shields
for active shooter situations.
GOALS FOR FISCAL YEAR 2024-25
Begin to increase staffing to meet coming needs as city grows.
Start a vehicle purchase plan to maintain an updated and functional fleet, thus reducing maintenance costs
and vehicle downtime.
Begin upgrading mobile data computers (officer laptops).
Research new handheld and in-car radios to upgrade the system; current radios have dead spots throughout
the city.
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
Police Chief 1 1 1
Assistant Police Chief 0 0 0
Lieutenant 2 2 2
Sergeant 4 4 4
Detective 2 3 3
Police Officer 12 12 12
Administrative Assistant 1 1 1
Clerk / Property Room Technician 1 1 1
Total Budgeted Positions 23 24 24
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 78 84
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 1,963,575 2,890,924 2,694,011 3,207,100 316,176 10.94%
Supplies & Materials 105,949 133,103 116,788 212,800 79,697 59.88%
Maintenance & Operations 117,522 136,500 108,788 129,500 (7,000) -5.13%
Contract Services 187,999 194,970 218,419 218,863 23,893 12.25%
Utilities 14,404 18,000 19,299 19,000 1,000 5.56%
Grant Expenses - 202,369 269,818 - (202,369) -100.00%
Capital Expenses 153,836 303,772 422,943 50,283 (253,489) -83.45%
Total Department Budget 2,543,285 3,879,638 3,850,066 3,837,546 (42,092) -1.08%
EXPENDITURE BY CATEGORY
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
84.7%
Salaries & Benefits
5.6%
Supplies & Materials
3.4%
Maintenance & Operations
5.8%
Contract Services
0.5%
Utilities
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 79 85
Item 1.
FIRE
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Provide a safe and prepared City
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
The Sanger Fire Dept. has continued to grow not only in response numbers, but has to add additional personnel to our
daily staffing model. We have hired more Texas Commissioned of Fire Protection certified Firefighter, along with
each member also being a Texas Department of State Health Service Certificated Paramedic. While not only
maintaining an exceptional response time along with high quality performance in our own primary response district, the
department performed at the highest level of State wide mutual aid. The Sanger Fire department has deployed
members to incidents all over the State, and worked within the Texas Intrastate Fire Mutual Aid System TIFMAS in Del
Rio, TX., The Texas Task Force 2 flooding response, and the Texas A&M Forest Service TFS with the largest wild
fires in Texas history, back in February of 2024.
We have our temporary fire station being delivered sometime in August 2024. Once it is delivered and final set up is
completed, we will be transiting all of our emergency responses to the new location. This will be the first time the
Sanger Fire Department has not responded from our originally volunteer built station since 1988.
GOALS FOR FISCAL YEAR 2024-25
The Cities first ever Aerial Apparatus will be arriving in the last quarter of 2024. In preparation for the arrival of the
specialty type of apparatus, all of our current Sanger Fire personnel have now attended both the Aerial apparatus
course and the Driver Operator course. Each member now has obtained the State Certification for both positions. We
have also sent our members to the Fire Officer I & II course to further the education in the Fire Service.
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
Fire Chief (Full-time) 1 1 1
Assistant Fire Chief 1 1 1
Fire Marshall/Inspector 1 1 1
Lieutenant 3 3 6
Firefighter/Paramedic 13 13 13
Firefighter/Paramedic (funded by SAFER)0 6 0
Administrative Assistant 1 1 1
Firefighter/Paramedic (Part-time)6 6 6
Total Budgeted Positions 26 32 29
*The SAFER Grant was not recived in 24-25, so these positions were not filled and are not included in the 25-26 budget.
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 80 86
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 2,306,915 2,782,320 2,741,279 3,415,900 633,580 22.77%
Supplies & Materials 150,556 287,619 167,011 338,000 50,381 17.52%
Maintenance & Operations 112,991 106,500 81,850 120,500 14,000 13.15%
Contract Services 126,409 72,000 85,122 117,675 45,675 63.44%
Utilities 2,744 7,200 3,011 5,000 (2,200) -30.56%
Capital Expenses 136,655 401,662 3,610,166 312,948 (88,714) -22.09%
Grant Expenses 42,266 - - - - -
Total 2,878,536 3,657,301 6,688,439 4,310,023 652,722 17.85%
EXPENDITURE BY CATEGORY
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Grant Expenses
EXPENDITURE ALLOCATION
85.5%
Salaries & Benefits
8.5%
Supplies & Materials
3.0%
Maintenance & Operations
2.9%
Contract Services
0.1%
Utilities
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 81 87
Item 1.
MUNICIPAL COURT
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve staff efficiency through the use of technology and training
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
The Court Clerk and Deputy Court Clerk both maintained their certifications by continuing educations hours.
The Deputy Court Clerk is certified as a Municipal Court Clerk II, and the Court Clerk is certified as a
Municipal Court Clerk.
The Court went live with new automated ticket writers
Case resolution bundle
GOALS FOR FISCAL YEAR 2024-25
Become a paper light court
Fill a Marshall/Bailiff position.
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
Court Clerk 1 1 1
Deputy Court Clerk 1 1 1
Municipal Judge (Part-Time) 2 2 2
Total Budgeted Positions 4 4 4
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 82 88
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 173,319 195,710 163,876 210,400 14,690 7.51%
Supplies & Materials 14,191 24,300 21,292 23,800 (500) -2.06%
Maintenance & Operations - 1,250 1,182 1,200 (50) -4.00%
Contract Services - - 2,519 4,000 4,000 -
Utilities - 550 466 550 - 0.00%
Court Costs 55,866 67,809 34,655 51,775 (16,034) -23.65%
Capital Outlay - - - - - -
Debt Service (251) - - - - -
Total 243,125 289,619 223,990 291,725 2,106 0.73%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Court Costs
Capital Outlay
Debt Service
EXPENDITURE ALLOCATION
72.1%, Salaries & Benefits
8.2%, Supplies & Materials
0.4%, Maintenance & Operations
1.4%, Contract Services
0.2%, Utilities
17.7%, Court Costs
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 83 89
Item 1.
DEVELOPMENT
SERVICES
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Provide a safe and prepared City
Promote economic development and a diversified economy
Improve the visual appearance of Sanger
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Ordinance rewrite in legal review (Subdivision, Sign, & Zoning
Housing Study – passed by Council
Roadway Impact Fee Study – In Committee review
GOALS FOR FISCAL YEAR 2024-25
Complete Ordinance approval
Complete Roadway Impact Fee approval
Look into a Downtown Master Plan
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
Development Service Director 1 1 1
Chief Building Official 1 1 1
Building Inspector 1 1 1
Code Enforcement Officer 1 1 1
Administrative Assistant I 1 1 1
Permit Technician 1 1 1
Planning Technician 0 0 1
Total Budgeted Positions 6 6 7
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 84 90
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 468,129 608,833 497,067 647,400 38,567 6.33%
Supplies & Materials 30,227 44,700 26,651 48,800 4,100 9.17%
Maintenance & Operations 1,161 5,800 2,735 7,100 1,300 22.41%
Contract Services 231,862 535,300 497,982 600,300 65,000 12.14%
Utilities 396 1,000 396 1,000 400 66.67%
Capital Expenses - 47,225 60,459 - (47,225) -100.00%
Total 731,775 1,242,858 1,085,290 1,304,600 62,142 5.00%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
49.6%
Salaries & Benefits
3.7%
Supplies & Materials
0.5%
Maintenance & Operations
46.0%
Contract Services
0.1%
Utilities
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 85 91
Item 1.
STREETS
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Provide a safe and prepared City
Improve Sanger’s basic infrastructure
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Rebuilt subgrade and resurfaced 19 linear blocks of streets
Installed service driveways at 3 well sites
Cleaned fence lines of trees at Acker and Cowling well sites
Installed new handicap-accessible parking at the historic churc
GOALS FOR FISCAL YEAR 2024-25
Rebuild subgrade and resurface Duck Creek Rd. in between I-35 service road and N. Tejas, Fairfield Drive, Brook Glen
Drive, Rising Star Lane, Brooke Drive, Benjamin Drive, and Lainey Drive
Maintain Marion Road and Belz Road until they can be rebuilt
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
Streets Superintendent 1 1 1
Foreman 0 1 1
Utility Worker 4 4 4
Total Budgeted Positions 5 6 6
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 86 92
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 280,605 485,522 386,966 506,400 20,878 4.30%
Supplies & Materials 10,112 10,287 6,740 16,087 5,800 56.38%
Maintenance & Operations 145,159 378,523 355,417 346,703 (31,820) -8.41%
Utilities 24,053 23,800 18,818 56,000 32,200 135.29%
Capital Outlay 46,848 50,180 66,905 - (50,180) -100.00%
Debt Service 10,400 - - - - -
Total 517,177 948,312 834,846 925,190 (23,122) -2.44%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Utilities
Capital Outlay
Debt Service
EXPENDITURE ALLOCATION
54.7%
Salaries & Benefits
1.7%
Supplies & Materials
37.5%
Maintenance & Operations
6.1%
Utilities
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 87 93
Item 1.
PARKS & RECREATION
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve the visual appearance of Sanger
Promote cultural and recreational opportunities for locals and tourists
Improve staff efficiency through the use of technology and training
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Completion of the new Downtown Park Conceptual Renderings.
New security system at Switzer Park and Porter Park.
New backstop padding on the fields at Porter Park.
Sandblasted and painted the restrooms at Railroad Park and Switzer Park.
GOALS FOR FISCAL YEAR 2024-25
Complete the Porter Park Phase II Conceptual Renderings.
Complete the Porter Park Pond issues.
Work with the Sanger Girl Scouts and Lions Club to install a new playground at Switzer Park.
Start the renovation of the Railroad Park Ballfields
Continue upgrading our current park system
BUDGETED PERSONNEL SCHEDULE
Functions of the Facilities Department are handled by personnel in the Parks Department. Ten percent of salaries and benefits
from Parks Department personnel are allocated to the Facilities Department.
Position Title 2023-24 2024-25 2025-26
Parks & Recreation Director 0.9 0.9 0.9
Public Works Director 0 0 0
Recreation Coordinator 1 1 1
Crew Leader 0.9 0.9 0.9
Grounds Maintenance Worker 3.6 3.6 3.6
Total Budgeted Positions 6.4 6.4 6.4
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 88 94
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 360,685 487,449 484,344 518,500 31,051 6.37%
Supplies & Materials 36,569 42,100 29,096 45,900 3,800 9.03%
Maintenance & Operations 164,246 100,000 147,913 107,450 7,450 7.45%
Contract Services 159,695 163,600 93,613 164,600 1,000 0.61%
Utilities 17,587 18,600 28,808 23,600 5,000 26.88%
Grant Expenses - 83,821 - - (83,821) -100.00%
Capital Expenses 85,285 55,320 60,604 - (55,320) -100.00%
Total 824,067 950,890 844,378 860,050 (90,840) -9.55%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Grant Expenses
Capital Expenses
EXPENDITURE ALLOCATION
60.3%
Salaries & Benefits
5.3%
Supplies & Materials
12.5%
Maintenance & Operations
19.1%
Contract Services
2.7%
Utilities
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 89 95
Item 1.
LIBRARY
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Promote cultural and recreational opportunities for locals and tourists
Maintain excellent, conservative finances while delivering the services desired by its citizens
Promote economic development and a diversified economy
Improve the visual appearance of Sanger
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Recipient of the Texas Municipal Library Directors Association Achievement of Excellence in Libraries Award
for 2023. Of the 545 public libraries in Texas, only 84 received this award in 2023
Added additional programming to our regular schedule for children, teens, and adults! We increased our
program offerings by at least 50% and have seen a steady increase in visits, circulation, and program
participation
We celebrated our annual City-wide Art Exhibition and contest with 63 artists and 98 pieces of artwork,
compared to 2023, when we had 28 artists and 34 pieces of artwork.
GOALS FOR FISCAL YEAR 2024-25
Identify former library users (expired cards) and create a marketing effort to welcome back former library
users to the library. Aim to welcome back at least 10% of the total former library users (expired cards)
Apply for and be awarded a grant for an outreach vehicle or other technology to support library engagement
in our community for the 2024 -2025 fiscal year
Increase engagement among the 20 – 50 year adult age groups. 15% increase in total attendance and 10%
increase in total number of programs
Create a procedure manual for all library employees detailing all aspects of library services by February 2025
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
Library Director 1 1 1
Librarian 1 0 0
Children's Library Assistant 1 0 0
Technical Services Specialist 0 1 1
Library Program & Data Support Specialist 0 1 1
Library Assistant 1 2 2
Library Assistant (Part-Time) 3 3 3
Total Budgeted Positions 7 8 8
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 90 96
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 314,751 475,207 432,278 515,900 40,693 8.56%
Supplies & Materials 49,972 95,050 70,538 97,500 2,450 2.58%
Maintenance & Operations 1,760 3,500 2,378 5,500 2,000 57.14%
Contract Services 7,308 20,600 25,590 19,100 (1,500) -7.28%
Capital Expenses - - - - - -
Total 373,791 594,357 530,784 638,000 43,643 7.34%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Capital Expenses
EXPENDITURE ALLOCATION
80.9%
Salaries & Benefits
15.3%
Supplies & Materials
0.9%
Maintenance & Operations
3.0%
Contract Services
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 91 97
Item 1.
SOLID WASTE
OVERVIEW
The City contracts with Republic Services for solid waste services in the City of Sanger. Republic is responsible
for providing residential and commercial waste management services to the businesses, schools, and residents of
Sanger.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain excellent, conservative finances while delivering the services desired by its citizens
Provide a safe and prepared City
No personnel are budgeted in this department.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 92 98
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Contract Services 1,134,840 1,200,000 1,160,809 1,300,000 100,000 8.33%
Total Solid Waste 1,134,840 1,200,000 1,160,809 1,300,000 100,000 8.33%
EXPENDITURE BY CATEGORY
-
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Contract Services
EXPENDITURE ALLOCATION
100.0%
Contract Services
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 93 99
Item 1.
TRANSFERS
OVERVIEW
The City transfers between funds in order to properly account for revenues and expenses.
No personnel are budgeted in this department.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 94 100
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Transfer to CIP Fund 167,510 457,194 457,183 152,985 (304,209) -66.54%
Transfer to Internal Service 1,597,644 1,945,684 1,745,433 2,254,886 309,202 15.89%
Transfer to Ent Cap Projects 2,178,551 - - - - -
Transfer to Youth Diversion - - 24,358 - - -
Total 3,943,705 2,402,878 2,202,616 2,407,871 4,993 0.21%
EXPENDITURE BY CATEGORY
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Transfer to CIP Fund
Transfer to Internal Service
Transfer to Ent Cap Projects
Transfer to Youth Diversion
EXPENDITURE ALLOCATION
6.4%
Transfer to CIP Fund
Transfer to Internal Service
94%
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 95 101
Item 1.
NON-DEPARTMENTAL
OVERVIEW
The City of Sanger Non-Departmental Department budget accounts for expenses that cannot easily be
attributed to any specific department.
No personnel are budgeted in this department.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 96 102
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Grant Expenses - - - 1,200,000 1,200,000 -
Total - - - 1,200,000 1,200,000 -
EXPENDITURE BY CATEGORY
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
2023-24 Actual 2024-25 Budget 2024-25
Estimated
2025-26 Budget
Grant Expenses
EXPENDITURE ALLOCATION
[CELLRANGE]
Grant Expenses
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 97 103
Item 1.
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 2024-25, the City’s adopted tax rate was $0.568912 per $100 assessed valuation for maintenance and operations
plus $0.120835 per $100 assessed valuation for debt service, equaling $0.689747, which is well below the maximum
rates allowed by law. For 2025-26, a tax rate of $0.689747 is proposed once again.
The basis of accounting for the Debt Service Fund for both financial reporting and budgeting is the modified accrual
basis.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 98 104
Item 1.
DEBT SERVICE FUND BUDGET SUMMARY
Property Tax
90%
Interest
0%
Transfers In
10%
DEBT SERVICE FUND REVENUES
Debt Service
100%
DEBT SERVICE FUND EXPENDITURES
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 99 105
Item 1.
DEBT SERVICE FUND BUDGET SUMMARY
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 402,464 335,225 335,225 285,315
Revenues
Property Taxes 1,635,522 1,659,557 1,660,000 1,663,071
Interest Income 18,519 12,000 11,177 12,000
Transfers In 180,000 180,000 180,000 180,000
Total Revenues 1,834,041 1,851,557 1,851,177 1,855,071
Expenditures
Debt Service 1,849,745 1,849,552 1,849,552 1,854,222
Transfers Out 51,535 51,535 51,535 -
Total Expenditures 1,901,280 1,901,087 1,901,087 1,854,222
Net Revenues Over (Under) Expenditures (67,239) (49,530) (49,910) 849
Ending Fund Balance 335,225 285,695 285,315 286,164
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 100 106
Item 1.
DEBT SERVICE FUND EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Co 2007 Principal 37,400 39,100 39,100 42,500 3,400 8.70%
Co 2007 Interest 7,180 5,836 5,836 3,815 (2,021) -34.63%
Refunding 2019 Principal 225,000 235,000 235,000 245,000 10,000 4.26%
Refunding 2019 Interest 23,300 14,300 14,300 4,900 (9,400) -65.73%
2021 GO Refunding Principal 31,200 30,600 30,600 31,200 600 1.96%
2021 GO Refunding Interest 5,134 4,956 4,956 4,690 (266) -5.37%
2023 Tax Note Principal 646,000 670,000 670,000 695,000 25,000 3.73%
2023 Tax Note Interest 175,454 151,109 151,109 125,856 (25,253) -16.71%
CO 2023C Principal 160,000 155,000 155,000 165,000 10,000 6.45%
CO 2023C Interest 537,327 542,401 542,401 534,511 (7,890) -1.45%
Bond Administration Fees 1,750 1,250 1,250 1,750 500 40.00%
Transfer To General Fund 51,535 51,535 51,535 - (51,535) -100.00%
Total Debt Service 1,901,280 1,901,087 1,901,087 1,854,222 (46,865) -2.47%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Co 2007 Principal
Co 2007 Interest
Refunding 2019 Principal
Refunding 2019 Interest
2021 GO Refunding Principal
2021 GO Refunding Interest
2023 Tax Note Principal
2023 Tax Note Interest
EXPENDITURE ALLOCATION
2.4%
2007 CO P&I
13.5%
201 Refunding CO
P&I
1.9%
2021 CO P&I
44.4%
2023 Tax Notes P&I
37.7%
2023C CO P&I
0.1%
Bond Administration Fees
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 101 107
Item 1.
DEBT SERVICE FUND REQUIREMENTS BY YEAR
Fiscal Year Principal Interest Total
2026 1,178,700 673,771 1,852,471
2027 968,000 632,369 1,600,369
2028 960,800 594,446 1,555,246
2029 1,000,000 556,915 1,556,915
2030 1,039,000 517,524 1,556,524
2031 239,200 491,977 731,177
2032 254,800 481,049 735,849
2033 264,800 469,319 734,119
2034 240,000 457,078 697,078
2035 255,000 444,237 699,237
2036 265,000 430,595 695,595
2037 280,000 416,418 696,418
2038 295,000 401,438 696,438
2039 310,000 385,655 695,655
2040 330,000 368,756 698,756
2041 345,000 350,775 695,775
2042 356,000 331,973 687,973
2043 385,000 312,080 697,080
2044 405,000 291,098 696,098
2045 430,000 268,620 698,620
2046 455,000 244,755 699,755
2047 480,000 219,503 699,503
2048 505,000 192,862 697,862
2049 530,000 164,835 694,835
2050 560,000 135,420 695,420
2051 595,000 104,340 699,340
2052 625,000 71,318 696,318
2053 669,000 36,630 705,630
Total 14,220,300 10,045,756 24,266,056
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 102 108
Item 1.
C.O., Series 2007
92,458
0.4%
G.O. Refunding, Series 2019
249,900
1.0%
C.O., Series
2021B
288,058 …
Limited Tax Notes, Series
2023A
4,106,033
16.9%
C.O., Series 2023C
19,529,607
80.5%
Total Debt Service Fund Debt by Obligation
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
20
3
1
20
3
2
20
3
3
20
3
4
20
3
5
20
3
6
20
3
7
20
3
8
20
3
9
20
4
0
20
4
1
20
4
2
20
4
3
20
4
4
20
4
5
20
4
6
20
4
7
20
4
8
20
4
9
20
5
0
20
5
1
20
5
2
20
5
3
Debt Service Fund Annual Debt Service Requirements
Interest
Principal
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 103 109
Item 1.
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 electricity, interest income, and other
miscellaneous revenue sources.
The Enterprise Fund includes these departments:
o Water
o Waste Water
o Electric
o Customer Service
o Debt Service
The basis of accounting for the Enterprise Fund for both financial reporting and budgeting is the accrual basis.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 104 110
Item 1.
ENTERPRISE FUND BUDGET SUMMARY
Charges for Services
96%
Fees
1%
Interest Income
1%
Miscellaneous
2%
Transfers In
0%
Enterprise Fund Revenues
Salaries & Benefits
13%
Supplies &
Materials
2%
Maintenance &
Operations
49%
Contract Services
5%
Utilities
2%
Capital Expenses
1%
Debt Service
14%Transfers Out
14%
Enterprise Fund Expenditures
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 105 111
Item 1.
ENTERPRISE FUND BUDGET SUMMARY
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 7,707,946 19,560,763 19,560,763 24,011,672
Revenues
Water 2,888,195 2,952,439 2,980,000 3,564,849
Waste Water 3,023,303 3,044,402 2,814,824 3,516,596
Electric 9,129,735 9,259,319 9,250,305 9,793,739
Penalties and Fees 225,513 231,500 221,789 240,000
Interest Income 143,464 122,500 200,000 250,000
Miscellaneous 79,199 149,020 229,995 262,000
Transfers In 9,024,016 300,000 1,602,634 -
Total Revenues/Sources 24,513,425 16,059,180 17,299,547 17,627,184
Expenditures
Salaries & Benefits 1,723,753 2,243,193 2,151,160 2,359,100
Supplies & Materials 159,185 212,266 209,556 273,620
Maintenance & Operations 6,719,082 8,091,086 6,070,138 8,625,806
Contract Services 344,344 608,853 379,309 966,800
Utilities 324,214 305,500 263,011 306,100
Capital Expenses - - 89,503 129,000
Debt Service 1,697,386 2,048,183 1,845,529 2,430,156
Transfers Out 1,692,644 2,040,683 1,840,432 2,536,602
Total Expenses/Uses 12,660,608 15,549,764 12,848,638 17,627,184
Net Revenues Over (Under) Expenditures 11,852,817 509,416 4,450,909 -
Ending Fund Balance 19,560,763 20,070,179 24,011,672 24,011,672
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 106 112
Item 1.
ENTERPRISE FUND REVENUES
2023-2024 2025-2026
Actual Budget Estimated Budget
Water
Water Billing 2,849,268 2,872,567 2,900,000 3,414,849
Water Meter Revenue 38,927 79,872 80,000 150,000
Total Water 2,888,195 2,952,439 2,980,000 3,564,849
Total Sewer 3,023,303 3,044,402 2,814,824 3,516,596
Electric
Electric Income 9,035,124 9,068,819 9,100,000 9,594,739
Security Lights 60,168 62,000 62,457 70,000
Construction Income 10,876 100,000 50,000 100,000
Pole Contact Fee 19,565 20,000 29,348 20,000
Saw Set Pole Fees 3,710 7,500 8,000 7,500
Meter Bases 292 1,000 500 1,500
Total Electric 9,129,735 9,259,319 9,250,305 9,793,739
Penalties & Fees
Penalties 168,223 165,000 158,819 170,000
Service Fees 57,290 66,500 62,970 70,000
Total Penalties and Fees 225,513 231,500 221,789 240,000
Total Interest 143,464 122,500 200,000 250,000
Miscellaneous Income (10,421) 25,000 23,165 35,000
Credit Card Fees 88,328 92,000 93,350 125,000
Returned Check Fees 1,715 2,020 1,530 2,000
Sale of Capital Assets - 15,000 66,912 50,000
Insurance Damage Reimbursement (423) 15,000 45,038 50,000
Total Miscellaneous 79,199 149,020 229,995 262,000
Total Revenues 15,489,409 15,759,180 15,696,913 17,627,184
Transfers
Transfer from Electric Storm Fund - 300,000 300,000 -
Transfer from Ent Debt Service - - 1,302,634 -
Transfer from Enterprise Debt Service Fund 9,024,016 - - -
Total Transfers 9,024,016 300,000 1,602,634 -
Total Revenues/Sources 24,513,425 16,059,180 17,299,547 17,627,184
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 107 113
Item 1.
ENTERPRISE FUND 2023-2024 EXPENDITURES BY CATEGORY AND DEPARTMENT
Salaries &
Benefits
Supplies &
Materials
Maintenance
& Operations
Contract
Services Utilities
Capital
Outlay Debt Service Transfers Total
Water 737,100$ 63,500$ 1,511,839$ 252,500$ 152,100$ 75,000$ -$ -$ 2,792,039$
Waste Water 329,000 22,500 567,730 53,000 150,000 - - - 1,122,230
Electric 1,052,400 117,720 6,546,237 478,800 3,400 54,000 7,500 - 8,260,057
Customer Service 240,600 69,900 - 182,500 600 - - 493,600
Debt Service - - - - - - 2,422,656 - 2,422,656
Transfers - - - - - - - 2,536,602 2,536,602
Total 2,359,100$ 273,620$ 8,625,806$ 966,800$ 306,100$ 129,000$ 2,430,156$ 2,536,602$ 17,627,184$
De
p
a
r
t
m
e
n
t
Expenditure Category
Water
Waste
Water
Electric
Customer
Service
Debt Service Transfers
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
$8,500,000
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 108 114
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 109 115
Item 1.
WATER
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve Sanger’s basic infrastructure
Provide a safe and prepared City
Maintain excellent, conservative finances while delivering the services desired by its citizens
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
New AMR water meter system
EPA required entry point PFAS quarterly sampling
Painting Acker EST
Purchased a new high-pressure jetter truck
Made repairs and painted the 300,000-gallon ground storage tanks on Cherry Street
GOALS FOR FISCAL YEAR 2024-25
Replace all commercial water meters
Replace Well #8 flow meter
Install RFD on Well #9
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
Water Superintendent 1 1 1
Utility Worker 7 7 7
AMR Technician 1 1 1
Total Budgeted Positions 9 9 9
.
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 110 116
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 454,489 688,273 614,696 737,100 48,827 7.09%
Supplies & Materials 54,370 43,550 63,597 63,500 19,950 45.81%
Maintenance & Operations 1,014,478 1,125,325 938,665 1,511,839 386,514 34.35%
Contract Services 208,152 145,235 192,670 252,500 107,265 73.86%
Utilities 149,531 152,100 118,365 152,100 - 0.00%
Capital Expenses - - - 75,000 75,000 -
Total 1,881,020 2,154,483 1,927,993 2,792,039 637,556 29.59%
EXPENDITURE BY CATEGORY
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
26.4%
Salaries & Benefits
2.3%
Supplies & Materials
54.1%
Maintenance & Operations
9.0%
Contract Services
5.4%
Utilities
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 111 117
Item 1.
WASTE WATER
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve Sanger’s basic infrastructure
Provide a safe and prepared City
Maintain excellent, conservative finances while delivering the services desired by its citizens
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Consistently meeting all permit parameters
Increase permit to 1.2 MGD
Plant Operator upgraded his Wastewater license from a class “C” to a class “B”
GOALS FOR FISCAL YEAR 2024-25
Consistently meet all permit parameters
Install additional turbo blower
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
WWTP Superintendent 1 1 1
Plant Operator 2 2 2
Total Budgeted Positions 3 3 3
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 112 118
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 262,757 303,117 303,801 329,000 25,883 8.54%
Supplies & Materials 16,734 22,500 24,286 22,500 - 0.00%
Maintenance & Operations 436,047 524,220 536,289 567,730 43,510 8.30%
Contract Services - 53,000 5,498 53,000 - 0.00%
Utilities 173,029 150,000 142,992 150,000 - 0.00%
Capital Expenses - - - - - -
Total 888,567 1,052,837 1,012,866 1,122,230 69,393 6.59%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
29.3%
Salaries & Benefits
2.0%
Supplies & Materials
50.6%
Maintenance & Operations
4.7%
Contract Services
13.4%
Utilities
Capital Expenses
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 113 119
Item 1.
ELECTRIC
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve Sanger’s basic infrastructure
Provide a safe and prepared City
Maintain excellent, conservative finances while delivering the services desired by its citizens
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Power lines relocated for the IH-35 Expansion Project
New Commercial Accounts brought on line (Glen Polk Chevrolet, Auto Zone and Sanger ISD Ag Science
Building)
Having a fully staffed Electric Department
GOALS FOR FISCAL YEAR 2024-25
Getting the Substation Expansion Started
Starting the first phase of the System Upgrade
Apprenticeship Program for the new employees
Budgeted Personnel Schedule
Position Title 2023-24 2024-25 2025-26
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
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 114 120
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 776,021 1,017,745 1,005,660 1,052,400 34,655 3.41%
Supplies & Materials 45,885 80,816 61,673 117,720 36,904 45.66%
Maintenance & Operations 5,268,557 6,441,441 4,595,084 6,546,237 104,796 1.63%
Contract Services 136,192 410,618 181,141 478,800 68,182 16.60%
Utilities 1,654 3,400 1,654 3,400 - 0.00%
Capital Expenses - - 89,503 54,000 54,000 -
Debt Service 4,742 7,500 5,097 7,500 - 0.00%
Total 6,233,051 7,961,520 5,939,812 8,260,057 298,537 3.75%
EXPENDITURE BY CATEGORY
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Debt Service
EXPENDITURE ALLOCATION
12.7%
Salaries & Benefits
1.4%
Supplies & Materials
79.3%
Maintenance & Operations
5.8%
Contract Services
0.0%
Utilities
Capital Expenses
1%
Debt Service
0%
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 115 121
Item 1.
CUSTOMER SERVICE
OVERVIEW
The City of Customer Service Department performs functions of utility billing and customer service to all of
the City’s residential and commercial utility customers. These functions were formerly in the Finance Department,
and the new Customer Service Department was established for the 2023-2024 budget year. Three positions from
Finance were reassigned to the new department.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve staff efficiency through the use of technology and training
Maintain excellent, conservative finances while delivering the services desired by its citizens
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Improved customer ease of connections and disconnects by implementing Docusign and online payment
portal through CivicPlus.
Reduce water waste and increase customer satisfaction by starting leak notifications to customers.
Increased billing accuracy through AMI billing.
GOALS FOR FISCAL YEAR 2024-25
Update the billing cycles to a week apart to streamline processes.
Move read date closer to bill date to reduce unbilled usage.
Promote self-service and efficiency through the release of the AMI customer portal.
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
Customer Service Manager 1 1 1
Customer Service Representative 2 2 2
Total Budgeted Positions 3 3 3
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 116 122
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 230,486 234,058 227,003 240,600 6,542 2.80%
Supplies & Materials 42,196 65,400 60,000 69,900 4,500 6.88%
Contract Services 118,612 172,500 165,000 182,500 10,000 5.80%
Utilities - 100 100 600 500 500.00%
Total 391,294 472,058 452,103 493,600 21,542 4.56%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
2023-24 Actual 2024-25 Budget 2024-25
Estimated
2025-26 Budget
Salaries & Benefits
Supplies & Materials
Contract Services
Utilities
EXPENDITURE ALLOCATION
48.8%
Salaries & Benefits
14.2%
Supplies & Materials
37.0%
Contract Services
0.1%
Utilities
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 117 123
Item 1.
DEBT SERVICE
OVERVIEW
Debt Service pays principal, interest, and bond fees on the City’s Enterprise Fund Debt.
No personnel are budgeted in this department.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 118 124
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
2007 CO Principal - 75,900 - 82,500 6,600 8.70%
2007 CO Interest 13,940 10,745 7,162 7,405 (3,340) -31.08%
2015 CO Principal - 300,000 399,990 310,000 10,000 3.33%
2015 CO Interest 160,750 151,900 202,528 142,750 (9,150) -6.02%
2017 CO Principal - 115,000 153,330 115,000 - 0.00%
2017 CO Interest 361,050 357,600 476,788 353,000 (4,600) -1.29%
2021 GO Refunding Principal - 345,000 459,989 395,000 50,000 14.49%
2021 GO Refunding Interest 37,652 541,150 745,747 534,250 (6,900) -1.28%
2021 CO Principal - 224,400 - 228,800 4,400 1.96%
2021 CO Interest 550,750 36,348 - 34,395 (1,953) -5.37%
2023B CO Interest 211,630 217,056 144,701 217,056 - 0.00%
Bond Administration Fees 2,250 2,500 2,333 2,500 - 0.00%
Total 1,338,022 2,377,599 2,592,568 2,422,656 45,057 1.90%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
2023-24 Actual 2024-25 Budget 2024-25
Estimated
2025-26 Budget
2007 CO Principal
2007 CO Interest
2015 CO Principal
2015 CO Interest
2017 CO Principal
2017 CO Interest
2021 GO Refunding Principal
2021 GO Refunding Interest
2021 CO Principal
2021 CO Interest
EXPENDITURE ALLOCATION
3.7%
2007 CO P&I
18.7%
2015 CO P&I
19.3%
2017 CO P&I
38.4%
2021 GO Refunding P&I
10.9%
2021 CO P&I
9.0%
2023B CO P&I
0.1%
Bond Administration Fees
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 119 125
Item 1.
ENTERPRISE DEBT SERVICE REQUIREMENTS BY YEAR
Fiscal Year Principal Interest Total
2026 1,131,300 1,288,857 2,420,157
2027 1,169,000 1,260,315 2,429,315
2028 1,243,200 1,223,852 2,467,052
2029 1,302,000 1,182,616 2,484,616
2030 1,342,000 1,138,381 2,480,381
2031 1,540,800 1,091,917 2,632,717
2032 1,660,200 1,036,638 2,696,838
2033 1,740,200 974,398 2,714,598
2034 1,860,000 908,869 2,768,869
2035 1,950,000 833,712 2,783,712
2036 2,070,000 754,850 2,824,850
2037 2,150,000 683,556 2,833,556
2038 1,800,000 599,806 2,399,806
2039 1,855,000 542,206 2,397,206
2040 1,910,000 482,756 2,392,756
2041 1,970,000 423,506 2,393,506
2042 2,035,000 362,356 2,397,356
2043 2,095,000 299,156 2,394,156
2044 2,160,000 234,106 2,394,106
2045 2,230,000 167,006 2,397,006
2046 370,000 97,706 467,706
2047 260,000 84,106 344,106
2048 270,000 73,706 343,706
2049 280,000 62,906 342,906
2050 295,000 51,356 346,356
2051 305,000 39,188 344,188
2052 315,000 26,606 341,606
2053 330,000 13,613 343,613
Total 37,638,700 15,938,046 53,576,746
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 120 126
Item 1.
C.O., Series 2007
179,482
0%
C.O., Series 2015
4,968,025
9%
C.O., Series 2017
11,689,600
22%
C.O., Series 2021A
25,624,900
48%
C.O., Series 2021B
2,112,432
4%
C.O., Series 2023B
9,002,307
17%
Total Enterprise Debt Service Debt by Obligation
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
20
3
1
20
3
2
20
3
3
20
3
4
20
3
5
20
3
6
20
3
7
20
3
8
20
3
9
20
4
0
20
4
1
20
4
2
20
4
3
20
4
4
20
4
5
20
4
6
20
4
7
20
4
8
20
4
9
20
5
0
20
5
1
20
5
2
20
5
3
Enterprise Debt Service Annual Debt Service Requirements
Interest
Principal
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 121 127
Item 1.
TRANSFERS
OVERVIEW
The City transfers between funds in order to properly account for revenues and expenses.
No personnel are budgeted in this department.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 122 128
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Transfer to Enterprise CIP - - - 186,715
Transfer - PILOT 95,000 95,000 95,000 95,000 - 0.00%
Transfer to Internal Service 1,597,644 1,945,683 1,745,432 2,254,887 309,204 15.89%
Total 1,692,644 2,040,683 1,840,432 2,536,602 309,204 15.15%
EXPENDITURE BY CATEGORY
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Transfer to Enterprise CIP
Transfer - PILOT
Transfer to Internal Service
EXPENDITURE ALLOCATION
8.4%
Transfer to Enterprise CIP
3.7%
Transfer - PILOT 87.8%
Transfer to Internal Service
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 123 129
Item 1.
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 city Funds.
The Internal Service Fund receives revenues from transfers from the General Fund and the Enterprise Fund.
The Internal Service Fund includes these departments:
o City Council
o Administration
o City Secretary
o Public Works Administration
o Finance
o Human Resources
o Marketing
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 124 130
Item 1.
INTERNAL SERVICE FUND BUDGET SUMMARY
Transfers from Enterprise Fund
49.7%
Transfers from General Fund
49.7%
Transfers from 4A
0.3%
Transfers from 4B
0.3%
Internal Service Fund Revenues
Salaries & Benefits
43%
Supplies & Materials
19%
Maintenance & Operations
2%
Contract Services
26%
Utilities
4%
Capital Expenses
6%
Internal Service Fund Expenditures
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 125 131
Item 1.
INTERNAL SERVICE FUND BUDGET SUMMARY
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance - 48,118 48,118 48,118
Revenues
Transfers from Enterprise Fund 1,597,644 1,945,684 1,994,579 2,254,886
Transfers from General Fund 1,597,644 1,945,683 1,994,580 2,254,887
Transfers from 4A 15,000 15,000 15,000 15,000
Transfers from 4B 15,000 15,000 15,000 15,000
Total Revenues 3,225,288 3,921,367 4,019,159 4,539,773
Expenditures
Salaries & Benefits 1,596,166 2,049,335 2,023,931 1,971,230
Supplies & Materials 554,087 848,959 800,289 883,427
Maintenance & Operations 85,225 87,650 84,896 92,500
Contract Services 776,905 944,694 927,136 1,158,980
Utilities 163,231 165,360 172,341 185,386
Capital Expenses - 14,850 10,566 248,250
Debt Service 1,556 - - -
Total Expenditures 3,177,170 4,110,848 4,019,159 4,539,773
Net Revenues Over (Under) Expenditures 48,118 (189,481) - -
Ending Fund Balance 48,118 (141,363) 48,118 48,118
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 126 132
Item 1.
INTERNAL SERVICE FUND 2023-2024 EXPENDITURES BY CATEGORY AND DEPARTMENT
Salaries &
Benefits
Supplies &
Materials
Maintenance
& Operations
Contract
Services Utilities Capital Outlay Total
City Council -$ 22,400$ -$ 49,500$ 2,450$ 165,500$ 239,850$
Administration 525,200 49,970 10,000 217,000 1,900 - 804,070
City Secretary 147,700 89,630 - 16,000 436 - 253,766
Public Works 341,700 15,300 1,500 88,000 - - 446,500
Finance 486,000 132,900 - 7,500 600 69,250 696,250
Human Resources 253,330 74,700 - 147,500 1,000 - 476,530
Marketing 159,800 430,000 1,500 32,500 - - 623,800
Facilities 57,500 21,420 70,000 70,980 179,000 13,500 412,400
Non - Departmental - 47,107 9,500 530,000 - - 586,607
Total 1,971,230$ 883,427$ 92,500$ 1,158,980$ 185,386$ 248,250$ 4,539,773$
-
De
p
a
r
t
m
e
n
t
Expenditure Category
City
Council
Administration
City
Secretary
Public
Works
Finance
Human
Resources
Marketing
Facilities
Non -
Departmental
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
$550,000
$600,000
$650,000
$700,000
$750,000
$800,000
$850,000
$900,000
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 127 133
Item 1.
CITY COUNCIL
OVERVIEW
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 includes funds to pay for items such as audit services and City
elections.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS
Improve staff efficiency through the use of technology and training
Maintain excellent, conservative finances while delivering the services desired by its citizens
Improve Sanger’s basic infrastructure
Improve the visual appearance of Sanger
Promote economic development and a diversified economy
Provide a safe and prepared City
Promote cultural and recreational opportunities for locals and tourists
No personnel are budgeted in this department.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 128 134
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Supplies & Materials 12,924 18,208 12,000 22,400 4,192 23.02%
Contract Services 37,084 50,442 50,000 49,500 (942) -1.87%
Utilities - 1,650 1,650 2,450 800 0
Capital Expenses - - - 165,500 165,500 -
Total 50,008 70,300 63,650 239,850 169,550 241.18%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Supplies & Materials
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
9.3%
Supplies & Materials
20.6%
Contract Services
1.0%
Utilites
69.0%
Capital Expenses
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 129 135
Item 1.
ADMINISTRATION
OVERVIEW
The City of Sanger Administration Department is responsible for the daily operations of all aspects of city
government. Administration includes the office of 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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS
Improve staff efficiency through the use of technology and training
Maintain excellent, conservative finances while delivering the services desired by its citizens
Improve Sanger’s basic infrastructure
Improve the visual appearance of Sanger
Promote economic development and a diversified economy
Provide a safe and prepared City
Promote cultural and recreational opportunities for locals and tourists
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
City Manager 1 1 1
Assistant City Manager 1 0 0
Executive Assistant 0 1 1
Capital Improvement Manager 0 1 1
Total Budgeted Positions 2 3 3
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 130 136
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 325,421 386,663 357,933 525,200 138,537 35.83%
Supplies & Materials 18,975 42,000 12,151 49,970 7,970 18.98%
Maintenance & Operations 1,623 10,000 - 10,000 - 0.00%
Contract Services - 12,000 393 217,000 205,000 1708.33%
Utilities 930 1,000 880 1,900 900 90.00%
Capital Expenses - 51,000 45,000 - (51,000) -100.00%
Total 346,949 502,663 416,357 804,070 301,407 59.96%
EXPENDITURE BY CATEGORY
(50,000)
50,000
150,000
250,000
350,000
450,000
550,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
EXPENDITURE ALLOCATION
65.3%
Salaries & Benefits
6.2%
Supplies & Materials
1.2%
Maintenance & Operations
27.0%
Contract Services
0.2%
Utilities
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 131 137
Item 1.
CITY SECRETARY
OVERVIEW
The City of Sanger City Secretary Department is responsible for implementing policies and procedures for
disseminating information to the Sanger City Council, City staff, and citizens of Sanger. The City Secretary's
core services include elections, preparing City Council meeting packets and meeting minutes, records management,
processing Public Information Act requests, and maintaining the City’s Code of Ordinances.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve staff efficiency through the use of technology and training
Maintain excellent, conservative finances while delivering the services desired by its citizens
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Manage the May 2024 General Election
Created Campaign Finance page pursuant to the Election Code requirements
Informed citizens of the Laserfiche Public Records search portal
Upgrade of JustFOIA, including the addition of a new request form for Police records
Fleet management Laserfiche workflow
Recertify the City Secretary’s professional designation of Texas Registered Municipal Clerk
GOALS FOR FISCAL YEAR 2024-25
Manage the May 2025 General Election
Implement Board Management Software
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
City Secretary 1 1 1
Total Budgeted Positions 1 1 1
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 132 138
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 128,507 139,662 143,028 147,700 8,038 5.76%
Supplies & Materials 52,265 56,800 45,770 89,630 32,830 57.80%
Contract Services 1,910 16,000 3,388 16,000 - 0.00%
Utilities 457 436 472 436 0 0
Total 183,139 212,898 192,658 253,766 40,868 19.20%
EXPENDITURE BY CATEGORY
-
25,000
50,000
75,000
100,000
125,000
150,000
2023-24 Actual 2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Contract Services
Utilities
EXPENDITURE ALLOCATION
58.2%
Salaries & Benefits
35.3%
Supplies & Materials
6.3%
Contract Services
0.2%
Utilities
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 133 139
Item 1.
LEGAL
OVERVIEW
***At the end of the 2024-25 year, the Legal Department is being closed. Legal functions have been outsourced, and
legal expenses will be budgeted in the Administration Department. Prior year budget information is presented here to
maintain a historical perspective.***
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
City Attorney 1 1 0
Total Budgeted Positions 1 1 0
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 134 140
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 208,133 333,428 333,428 - (333,428) -100.00%
Supplies & Materials 7,769 8,842 8,842 - (8,842) -100.00%
Contract Services 132,455 182,498 182,000 - 0.00%
Total 348,357 524,768 524,270 - (342,270) -65.22%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Contract Services
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 135 141
Item 1.
PUBLIC WORKS
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve the visual appearance of Sanger
Improve Sanger’s basic infrastructure
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Installed back-up electric generators at Utility Road well, Well 6, Fire Station, P.D., and City Hall
Coordination with TXDOT on I-35/455 projects
Coordinate with KSA on new WWTP site selection
New 5-year Water Conservation and Drought Contingency Plan
GOALS FOR FISCAL YEAR 2024-25
Marion Road City/County project
Finalize Impact Fee study
Coordinate with TXDOT on the I-35 project
Implement Board Management Software
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
Public Works Director 1 1 1
Operations Coordinator 1 1 1
Administrative Assistant 0 1 1
Total Budgeted Positions 2 3 3
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 136 142
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 240,740 289,828 260,124 341,700 51,872 17.90%
Supplies & Materials 4,625 15,300 5,635 15,300 - 0.00%
Maintenance & Operations 762 1,500 1,153 1,500 - 0.00%
Contract Services 51,869 88,000 27,026 88,000 - 0.00%
Total 297,996 394,628 293,938 446,500 51,872 13.14%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
76.5%
Salaries & Benefits
3.4%
Supplies & Materials
0.3%
Maintenance & Operations
19.7%
Contract Services
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 137 143
Item 1.
FINANCE
OVERVIEW
The Finance Department is responsible for all financial and accounting operations of the City. The
department is charged with managing the City’s resources through budgeting, purchasing, and reporting.
Operations of the department include handling all accounts receivable and payable functions, 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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Maintain excellent, conservative finances while delivering the services desired by its citizens
Improve staff efficiency through the use of technology and training
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Received an unmodified opinion on the City’s annual audit.
Received the GFOA Distinguished Budget Presentation Award
Prepared 100% of payroll items without error due to departmental processing
Trained Department Heads and staff on using the City’s financial system
GOALS FOR FISCAL YEAR 2024-25
Receive an unmodified opinion on the City’s annual audit.
Receive the GFOA Distinguished Budget Presentation Award
Prepare 100% of payroll items without error due to departmental processing
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
Finance Director 1 1 1
Controller 1 1 1
Accountant 1 1 1
Accounting Technician 1 1 1
Total Budgeted Positions 4 4 4
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 138 144
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 371,178 460,620 470,795 486,000 25,380 5.51%
Supplies & Materials 37,940 114,750 121,423 132,900 18,150 15.82%
Contract Services - - - 7,500 7,500 -
Capital Expenses 3,199 - - 69,250 69,250 -
Debt Service 1,556 - - - - -
Utilities 0 100 100 600 500 500.00%
Total 413,873 575,470 592,318 696,250 120,780 20.99%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Contract Services
Debt Service
EXPENDITURE ALLOCATION
69.9%
Salaries & Benefits
19.1%
Supplies & Materials
1.1%
Contract Services
10.0%
Capital Expenses
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 139 145
Item 1.
HUMAN RESOURCES
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Maintain excellent, conservative finances while delivering the services desired by its citizens
Improve staff efficiency through the use of technology and training
Provide a safe and prepared City
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Completed a city-wide pay plan study.
Conducted multiple leadership training offered by TML and the State of Texas.
Streamlined employee major benefits to one carrier versus multiple carriers.
Moved all active employee files to digital and 5% of former employees.
GOALS FOR FISCAL YEAR 2024-25
Move all former employee files from paper to digital.
Conduct an ongoing leadership training program by an outside firm.
Move paper processes to a digital format or platform.
Onboard a full-time generalist for Human Resources.
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
Human Resources Director 1 1 1
Human Resources Generalist (Full Time) 0 1 1
Human Resources Generalist (Part Time) 1 0 0
Total Budgeted Positions 2 2 2
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 140 146
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 171,591 240,208 260,095 253,330 13,122 5.46%
Supplies & Materials 45,281 76,473 73,675 74,700 (1,773) -2.32%
Contract Services 66,784 63,000 50,099 147,500 84,500 134.13%
Utilities 313 1,164 900 1,000 (164) -14.09%
Total 283,969 380,845 384,769 476,530 95,685 25.12%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Contract Services
Utilities
EXPENDITURE ALLOCATION
53.2%
Salaries & Benefits
15.7%
Supplies & Materials
31.0%
Contract Services
0.2%
Utilities
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 141 147
Item 1.
MARKETING
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Promote cultural and recreational opportunities for locals and tourists
Provide a safe and prepared City
Promote economic development and a diversified economy
Improve staff efficiency through the use of technology and training
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Received Stevie Award for FreedomFest
Launched 1st Old Bolivar Station Songwriter Festival
Launched 266 Express Podcast
Increased social media reach by 58% over prior year
GOALS FOR FISCAL YEAR 2024-25
Increase sales tax revenues for the months with major events by 5%
Produce a Business Development Guide to aid businesses in navigating the process with the City.
Host a National Night Out Event that we can grow throughout the community.
Create a monthly blog posting to highlight the lifestyle in Sanger.
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
Marketing Director 1 1 1
Total Budgeted Positions 1 1 1
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 142 148
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 118,523 153,744 152,625 159,800 6,056 3.94%
Supplies & Materials 312,817 449,079 445,000 430,000 (19,079) -4.25%
Maintenance & Operations 978 1,500 1,652 1,500 - 0.00%
Contract Services 30,306 31,521 42,027 32,500 979 3.11%
Total 462,624 635,844 641,304 623,800 (12,044) -1.89%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
25.6%, Salaries & Benefits
68.9%, Supplies & Materials
0.2%, Maintenance & Operations
5.2%, Contract Services
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 143 149
Item 1.
FACILITIES
OVERVIEW
The City of Sanger Facilities Department provides for the maintenance and operations of City-owned buildings.
This includes repairs, janitorial services and utilities.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain excellent, conservative finances while delivering the services desired by its citizens
Promote cultural and recreational opportunities for locals and tourists
Provide a safe and prepared City
ACCOMPLISHMENTS FOR FISCAL YEAR 2023
Church Exterior Paint
City Hall Conference Room Remodel
Completed the Public Works Building new roof project
Completed the Public Works Building conference room remodel
GOALS FOR FISCAL YEAR 2024
Begin the renovation of the Sullivan Senior Center
Upgrade the audio & visual system at the Church
Continue to upgrade city facilities when the opportunity arises
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, ten percent of salaries and benefits from Parks Department personnel are allocated to Facilities.
Position Title 2023-24 2024-25 2025-26
Parks & Recreation Director 0.1 0.1 0.1
Crew Leader 0.1 0.1 0.1
Grounds Maintenance Worker 0.4 0.4 0.4
Total Budgeted Positions 0.6 0.6 0.6
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 144 150
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 32,073 45,182 45,903 57,500 12,318 27.26%
Supplies & Materials 14,223 20,400 18,176 21,420 1,020 5.00%
Maintenance & Operations 75,571 65,150 72,120 70,000 4,850 7.44%
Contract Services 59,810 67,500 56,825 70,980 3,480 5.16%
Utilities 161,431 162,660 169,489 179,000 16,340 10.05%
Capital Outlay - 14,850 10,566 13,500 (1,350) -9.09%
Total 343,108 375,742 373,079 412,400 36,658 9.76%
EXPENDITURE BY CATEGORY
-
25,000
50,000
75,000
100,000
125,000
150,000
175,000
200,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Outlay
EXPENDITURE ALLOCATION
13.9%
Salaries & Benefits
5.2%
Supplies & Materials
17.0%
Maintenance & Operations
17.2%
Contract Services
43.4%
Utilities
3.3%
Capital Outlay
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 145 151
Item 1.
NON-DEPARTMENTAL
OVERVIEW
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 146 152
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Supplies & Materials 47,268 47,107 57,617 47,107 - 0.00%
Maintenance & Operations 6,291 9,500 9,971 9,500 - 0.00%
Contract Services 396,687 433,733 515,378 530,000 96,267 22.19%
Total 450,246 490,340 582,966 586,607 96,267 19.63%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
8.0%
Supplies & Materials
1.6%
Maintenance & Operations
90.4%
Contract Services
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 147 153
Item 1.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 148 154
Item 1.
4A CORPORATION FUND BUDGET SUMMARY
Taxes
91%
Interest Income
9%
4A Fund Revenues
Salaries & Benefits
19.77%
Supplies & Materials
15.25%Maintenance & Operations
0.30%
Contract Services
22.25%
Grant Expenses
40.02%
Transfers Out
2.40%
4A Fund Expenditures
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 149 155
Item 1.
4A CORPORATION FUND BUDGET SUMMARY
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 5,006,436 5,827,419 5,827,419 6,639,900
Revenues
Taxes 813,824 962,500 933,562 962,500
Interest Income 130,999 95,000 121,105 95,000
Total Revenues 944,823 1,057,500 1,054,667 1,057,500
Expenditures
Salaries & Benefits 62,307 119,642 72,489 123,500
Supplies & Materials 43,101 62,205 53,432 95,250
Maintenance & Operations 2,949 900 785 1,900
Contract Services 483 129,000 480 139,000
Grant Expenses - 250,000 100,000 250,000
Transfers Out 15,000 15,000 15,000 15,000
Total Expenditures 123,840 576,747 242,186 624,650
Net Revenues Over (Under) Expenditures 820,983 480,753 812,481 432,850
Ending Fund Balance 5,827,419 6,308,172 6,639,900 7,072,750
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 150 156
Item 1.
4A CORPORATION FUND REVENUES
2023-2024 2025-2026
Actual Budget Estimated Budget
Taxes
Sales Tax 813,824 962,500 933,562 962,500
Total Taxes 813,824 962,500 933,562 962,500
Miscellaneous Income
Interest Income 130,999 95,000 121,105 95,000
Total Miscellaneous 130,999 95,000 121,105 95,000
Total Revenues 944,823 1,057,500 1,054,667 1,057,500
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 151 157
Item 1.
ECONOMIC
DEVELOPMENT
OVERVIEW
The mission of the Economic Development Department is to retain, strengthen, and diversify our local
economy while capitalizing on our location in north central Texas.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Promote economic development and a diversified economy
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
TEDC Economic Development Excellence Recognition Award
Conceptual design for the new downtown park
Conceptual design for Porter Park 2 with emphasis on a Miracle League Field
Awarded $20,000 in Property Enhancement Grants
GOALS FOR FISCAL YEAR 2024-25
Enhance marketing/promotion efforts
Actively support existing businesses through business retention and expansion efforts
Promote real estate development opportunities
Develop a Strategic Plan for the Economic Development Corporation
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2024-25
Director of Economic Development 0.5 0.5 0.5
Economic Development Coordinator 0 0.5 0.5
Total Budgeted Positions 0.5 1 1
*Departmental personnel are split 50/50 between the 4A and 4B Funds.
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 152 158
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 62,307 119,642 72,489 123,500 3,858 3.22%
Supplies & Materials 43,101 62,205 53,432 95,250 33,045 53.12%
Maintenance & Operations 2,949 900 785 1,900 1,000 111.11%
Contract Services 483 129,000 480 139,000 10,000 7.75%
Grant Expenses - 250,000 - 250,000 - 0.00%
Transfers Out 15,000 15,000 15,000 15,000 - 0.00%
Total 123,840 576,747 142,186 624,650 47,903 8.31%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Grant Expenses
EXPENDITURE ALLOCATION
19.8%
Salaries & Benefits
15.2%
Supplies & Materials
0.3%
Maintenance & Operations
22.3%
Contract Services
40.0%
Grant Expenses
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 153 159
Item 1.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 154 160
Item 1.
4B CORPORATION FUND BUDGET SUMMARY
Taxes
96%
Interest Income
4%
4B Fund Revenues
Salaries & Benefits
8.27%
Supplies & Materials
4.15%
Maintenance & Operations
0.13%
Contract Services
3.42%
Grant Expenses
70.98%
Transfers
13.06%
4B Fund Expenditures
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 155 161
Item 1.
4B CORPORATION FUND BUDGET SUMMARY
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 2,470,144 2,879,865 2,879,865 3,497,656
Revenues
Taxes 813,824 962,500 933,562 962,500
Interest Income 65,516 44,000 62,649 44,000
Total Revenues 879,340 1,006,500 996,211 1,006,500
Expenditures
Salaries & Benefits 62,402 119,641 71,242 123,500
Supplies & Materials 43,861 50,205 53,749 62,000
Maintenance & Operations 2,949 900 785 1,900
Contract Services 135,962 61,000 27,644 51,000
Grant Expenses 29,445 60,000 30,000 1,060,000
Transfers Out 195,000 195,000 195,000 195,000
Total Expenditures 469,619 486,746 378,420 1,493,400
Net Revenues Over (Under) Expenditures 409,721 519,754 617,791 (486,900)
Ending Fund Balance 2,879,865 3,399,619 3,497,656 3,010,756
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 156 162
Item 1.
4B CORPORATION REVENUES
2023-2024 2025-2026
Actual Budget Estimated Budget
Taxes
Sales Tax 813,824 962,500 933,562 962,500
Total Taxes 813,824 962,500 933,562 962,500
Miscellaneous Income
Interest Income 65,516 44,000 62,649 44,000
Total Miscellaneous 65,516 44,000 62,649 44,000
Total Revenues 879,340 1,006,500 996,211 1,006,500
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 157 163
Item 1.
ECONOMIC
DEVELOPMENT
OVERVIEW
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.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Promote economic development and a diversified economy
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
TEDC Economic Development Excellence Recognition Award
Conceptual design for the new downtown park
Conceptual design for Porter Park 2 with emphasis on a Miracle League Field
Awarded $20,000 in Property Enhancement Grants
GOALS FOR FISCAL YEAR 2024-25
Enhance marketing/promotion efforts
Actively support existing businesses through business retention and expansion efforts
Promote real estate development opportunities
Develop a Strategic Plan for the Economic Development Corporation
BUDGETED PERSONNEL SCHEDULE
Position Title 2023-24 2024-25 2025-26
Director of Economic Development 0.5 0.5 0.5
Economic Development Coordinator 0 0.5 0.5
Total Budgeted Positions 0.5 1 1
*Departmental personnel are split 50/50 between the 4A and 4B Funds.
*Departmental Performance Measures are included in the Introduction Section of this document.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 158 164
Item 1.
DEPARTMENTAL EXPENDITURES
Category 2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget Difference % Change
Salaries & Benefits 62,402 119,641 71,242 123,500 3,859 3.23%
Supplies & Materials 43,861 50,205 53,749 62,000 11,795 23.49%
Maintenance & Operations 2,949 900 785 1,900 1,000 111.11%
Contract Services 135,962 61,000 27,644 51,000 (10,000) -16.39%
Grant Expenses 29,445 60,000 - 1,060,000 1,000,000 1666.67%
Transfers 195,000 195,000 195,000 195,000 - 0.00%
Total 469,619 486,746 348,420 1,493,400 1,006,654 206.81%
EXPENDITURE BY CATEGORY
-
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
2023-24
Actual
2024-25
Budget
2024-25
Estimated
2025-26
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Grant Expenses
Transfers
EXPENDITURE ALLOCATION
8.3%
Salaries & Benefits
4.2%
Supplies & Materials
0.1%
Maintenance & Operations
3.4%
Contract Services
71.0%
Grant Expenses
13.1%
Transfers
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 159 165
Item 1.
SPECIAL REVENUE
FUNDS
OVERVIEW
The City utilizes Special Revenue Funds to account for the proceeds of specific revenue sources 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 Police Grant Fund
o Fire Grant Fund
o Library Grant 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 Youth Diversion Fund
o Court Security/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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 160 166
Item 1.
SPECIAL REVENUE FUNDS BUDGET SUMMARY
Fees
53%
Fines
3%
Interest Income
29%Miscellaneous
15%
Special Revenue Funds Revenues
Supplies & Materials
23%
Grant Expenses
27%
Contract Services
50%
Special Revenue Funds Expenditures
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 161 167
Item 1.
COMBINED SCHEDULE OF ALL SPECIAL REVENUE FUNDS
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 4,369,183 4,695,786 4,695,786 5,158,556
Revenues
Taxes 109,188 153,000 130,000 140,000
Fees 90,330 105,000 800,000 105,000
Fines 16,365 16,000 35,414 13,500
Interest Income 97,270 75,150 96,877 90,185
Grant Revenue 32,500 1,953,803 23,720 -
Miscellaneous 9,170 5,250 2,750 5,250
Total Revenues 354,823 2,308,203 1,088,761 353,935
Expenditures
Salaries & Benefits 391 3,775 750 -
Supplies & Materials 7,829 79,600 3,841 104,000
Contract Services 20,000 20,000 20,000 20,000
Grant Expenses - 1,953,803 1,400 57,500
Transfers - 600,000 600,000 -
Total Expenditures 28,220 2,657,178 625,991 181,500
Net Revenues Over (Under) Expenditures 326,603 (348,975) 462,770 172,435
Ending Fund Balance 4,695,786 4,346,811 5,158,556 5,330,991
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 162 168
Item 1.
HOTEL OCCUPANCY TAX FUND
The Hotel Occupancy Tax Fund is used to account for revenues from the Hotel Occupancy Tax.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 205,362 300,290 300,290 416,067
Revenues
Hotel Occupancy Tax 186,113 175,000 165,000 175,000
Tax Abatements (76,925) (22,000) (35,000) (35,000)
Interest Income 5,740 3,750 5,777 5,000
Total Revenues 114,928 156,750 135,777 145,000
Expenditures
Contract Services 20,000 20,000 20,000 20,000
Total Expenditures 20,000 20,000 20,000 20,000
Net Revenues Over (Under) Expenditures 94,928 136,750 115,777 125,000
Ending Fund Balance 300,290 437,040 416,067 541,067
2024-2025
GENERAL STORM RECOVERY FUND
The General Storm Recovery Fund is utilized to account for funds to repair storm damage within the City.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 1,005,367 1,028,794 1,028,794 748,794
Revenues/Other Sources
Interest 23,427 16,750 20,000 18,000
Total Revenues 23,427 16,750 20,000 18,000
Expenditures
Tranfers to General Fund - 300,000 300,000 -
Total Expenditures - 300,000 300,000 -
Net Revenues Over (Under) Expenditures 23,427 (283,250) (280,000) 18,000
Ending Fund Balance 1,028,794 745,544 748,794 766,794
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 163 169
Item 1.
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.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 1,255,941 1,277,474 1,277,474 994,974
Revenues/Other Sources
Interest 21,533 22,000 17,500 17,500
Total Revenues 21,533 22,000 17,500 17,500
Expenditures
Tranfers to Enterprise Fund - 300,000 300,000 -
Total Expenditures - 300,000 300,000 -
Net Revenues Over (Under) Expenditures 21,533 (278,000) (282,500) 17,500
Ending Fund Balance 1,277,474 999,474 994,974 1,012,474
2024-2025
POLICE GRANT FUND
The Police Grant Fund is utilized to account for grant funds for the Sanger Police Department
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 4,808 4,920 4,920 5,020
Revenues/Other Sources
Interest Income 112 - 100 100
Total Revenues 112 - 100 100
Expenditures
Grant Expenditures - - - 4,500
Total Expenditures - - - 4,500
Net Revenues Over (Under) Expenditures 112 - 100 (4,400)
Ending Fund Balance 4,920 4,920 5,020 620
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 164 170
Item 1.
FIRE GRANT FUND
The Fire Grant Fund is utilized to account for grant funds for the Sanger Fire Department.
.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 103,653 136,392 136,392 163,112
Revenues/Other Sources
Interest Income 2,739 1,500 3,000 1,500
Safer Grant Revenue - 651,803 - -
Apparatus Grant Revenues - 1,302,000 - -
Miscellaneous Grant Revenues 30,000 - 23,720 -
Total Revenues 32,739 1,955,303 26,720 1,500
Expenditures
Safer Grant Expenses - 651,803 - -
Apparatus Grant Expenditures - 1,302,000 - -
Grant Expenditures - - - 50,000
Total Expenditures - 1,953,803 - 50,000
Net Revenues Over (Under) Expenditures 32,739 1,500 26,720 (48,500)
Ending Fund Balance 136,392 137,892 163,112 114,612
2024-2025
LIBRARY GRANT FUND
The Library Grant Fund is utilized to account for grant funds for the Sanger Public Library.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 2,514 5,014 5,014 3,649
Revenues/Other Sources
Interest Income - - 35 25
Miscellaneous Grant Revenues 2,500 - - -
Total Revenues 2,500 - 35 25
Expenditures
Grant Expenditures - - 1,400 3,000
Total Expenditures - - 1,400 3,000
Net Revenues Over (Under) Expenditures 2,500 - (1,365) (2,975)
Ending Fund Balance 5,014 5,014 3,649 674
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 165 171
Item 1.
BEAUTIFICATION FUND
The Beautification Fund accounts for revenue sources dedicated to beautifying City-owned parks by the Parks
Department.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 5,557 5,428 5,428 5,428
Revenues
Interest - 100 - 100
Miscellaneous - 500 - 500
Total Revenues - 600 - 600
Expenditures
Supplies & Materials 129 500 - 5,000
Total Expenditures 129 500 - 5,000
Net Revenues Over (Under) Expenditures (129) 100 - (4,400)
Ending Fund Balance 5,428 5,528 5,428 1,028
2024-2025
LIBRARY RESTRICTED FUND
The Library Restricted Fund is utilized to account for specific revenues set aside for future Library expenditures.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 99,231 101,893 101,893 104,693
Revenues
Interest Income 2,662 1,975 2,800 2,500
Total Revenues 2,662 1,975 2,800 2,500
Ending Fund Balance 101,893 103,868 104,693 107,193
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 166 172
Item 1.
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.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 105,025 107,472 107,472 109,872
Revenues
Parkland Dedication Fee - 5,000 - 5,000
Interest 2,447 1,750 2,400 2,000
Total Revenues 2,447 6,750 2,400 7,000
Ending Fund Balance 107,472 114,222 109,872 116,872
2024-2025
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.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 1,446,341 1,571,746 1,571,746 2,413,746
Revenues
Roadway Impact Fee 90,330 100,000 800,000 100,000
Interest 35,075 24,500 42,000 40,000
Total Revenues 125,405 124,500 842,000 140,000
Ending Fund Balance 1,571,746 1,696,246 2,413,746 2,553,746
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 167 173
Item 1.
COURT SECURITY FUND
The Court Security Fund is utilized to account for Court Security Fees imposed on convictions by the Sanger Municipal
Court.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 16,595 20,056 20,056 21,956
Revenues
Fines 3,429 3,500 2,250 -
Interest 423 275 400 400
Total Revenues 3,852 3,775 2,650 400
Expenditures
Salaries & Benefits 391 3,775 750 -
Total Expenditures 391 3,775 750 -
Net Revenues Over (Under) Expenditures 3,461 - 1,900 400
Ending Fund Balance 20,056 20,056 21,956 22,356
2024-2025
COURT TECHNOLOGY FUND
The Court Technology Fund is utilized to account for Court Technology Fees imposed on convictions by the Sanger
Municipal Court.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 129 2,067 2,067 -
Revenues
Fines 2,791 2,500 1,714 -
Interest 22 - 60 -
Total Revenues 2,813 2,500 1,774 -
Expenditures
Supplies & Materials 875 3,000 3,841 -
Total Expenditures 875 3,000 3,841 -
Net Revenues Over (Under) Expenditures 1,938 (500) (2,067) -
Ending Fund Balance 2,067 1,567 - -
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 168 174
Item 1.
YOUTH DIVERSION FUND
The Youth Diversion Fund accounts for Youth Diversion Fees imposed on convictions by the Sanger Municipal Court.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance - - - 19,750
Revenues
Fines - - 19,750 1,500
Interest - - - 250
Total Revenues - - 19,750 1,750
Expenditures
Supplies & Materials - - - 7,500
Total Expenditures - - - 7,500
Net Revenues Over (Under) Expenditures - - 19,750 (5,750)
Ending Fund Balance - - 19,750 14,000
2024-2025
COURT SECURITY/TECHNOLOGY FUND
The Court Security/Technology Fund accounts for Court Security/Technology Fees imposed on convictions by the
Sanger Municipal Court. As of 2025, this fund replaces the individual Security and Technology funds.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance - - - 700
Revenues
Fines - - 700 2,000
Interest - - - 250
Total Revenues - - 700 2,250
Expenditures
Supplies & Materials - - - 2,000
Total Expenditures - - - 2,000
Net Revenues Over (Under) Expenditures - - 700 250
Ending Fund Balance - - 700 950
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 169 175
Item 1.
CHILD SAFETY FUND
The Child Safety Fund is utilized to account for Child Safety Fees collected by the Sanger Municipal Court.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 74,770 86,867 86,867 99,667
Revenues
Fines 10,145 10,000 11,000 10,000
Interest 1,952 1,750 1,800 1,750
Total Revenues 12,097 11,750 12,800 11,750
Expenditures
Supplies & Materials - 45,000 - 45,000
Total Expenditures - 45,000 - 45,000
Net Revenues Over (Under) Expenditures 12,097 (33,250) 12,800 (33,250)
Ending Fund Balance 86,867 53,617 99,667 66,417
2024-2025
FORFEITED PROPERTY FUND
The Forfeited Property Fund accounts for forfeited property collected by the Sanger Police Department.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 4,982 3,609 3,609 3,709
Revenues
Interest 72 - 100 100
Miscellaneous 5,380 - - -
Total Revenues 5,452 - 100 100
Expenditures
Supplies & Materials 6,825 - - 3,500
Total Expenditures 6,825 - - 3,500
Net Revenues Over (Under) Expenditures (1,373) - 100 (3,400)
Ending Fund Balance 3,609 3,609 3,709 309
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 170 176
Item 1.
POLICE DONATIONS FUND
The Police Donations Fund is utilized to account for specific funds donated for the exclusive use of the Sanger Police
Department.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 179 285 285 295
Revenues
Interest 6 - 10 10
Miscellaneous 100 2,500 - 2,500
Total Revenues 106 2,500 10 2,510
Expenditures
Supplies & Materials - 2,500 - 2,500
Total Expenditures - 2,500 - 2,500
Net Revenues Over (Under) Expenditures 106 - 10 10
Ending Fund Balance 285 285 295 305
2024-2025
FIRE DONATIONS FUND
The Fire Donations Fund is utilized to account for specific funds donated for the exclusive use of the Sanger Fire
Department.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 17,632 21,728 21,728 22,653
Revenues
Interest 506 300 425 300
Miscellaneous 3,590 1,000 500 1,000
Total Revenues 4,096 1,300 925 1,300
Expenditures
Supplies & Materials - 15,000 - 20,000
Total Expenditures - 15,000 - 20,000
Net Revenues Over (Under) Expenditures 4,096 (13,700) 925 (18,700)
Ending Fund Balance 21,728 8,028 22,653 3,953
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 171 177
Item 1.
PARK DONATIONS FUND
The Park Donations Fund is utilized to account for specific funds donated for the exclusive use of the Parks Department.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 13,890 14,214 14,214 16,534
Revenues
Interest 324 250 320 250
Miscellaneous - 1,000 2,000 1,000
Total Revenues 324 1,250 2,320 1,250
Expenditures
Supplies & Materials - 13,000 - 12,500
Total Expenditures - 13,000 - 12,500
Net Revenues Over (Under) Expenditures 324 (11,750) 2,320 (11,250)
Ending Fund Balance 14,214 2,464 16,534 5,284
2024-2025
LIBRARY DONATIONS FUND
The Library Donations Fund accounts for specific funds donated for the exclusive use of the Sanger Public Library.
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 7,207 7,537 7,537 7,937
Revenues
Interest 230 250 150 150
Miscellaneous 100 250 250 250
Total Revenues 330 500 400 400
Expenditures
Supplies & Materials - 600 - 6,000
Total Expenditures - 600 - 6,000
Net Revenues Over (Under) Expenditures 330 (100) 400 (5,600)
Ending Fund Balance 7,537 7,437 7,937 2,337
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 172 178
Item 1.
CA
P
I
T
A
L
P
R
O
J
E
CT
S
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 173 179
Item 1.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 174 180
Item 1.
COMBINED CAPITAL PROJECTS FUNDS BUDGET SUMMARY
Fees
22%
Interest Income
8%
Transfers In
5%Intergovernmental Income
65%
Combined Capital Projects Funds Revenues
Capital Projects
100%
Combined Capital Projects Funds Expenditures
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 175 181
Item 1.
CAPITAL PROJECTS FUND
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 2,664,103 1,567,159 1,567,159 111,496
Revenues
Interest Income 68,056 50,000 36,000 50,000
Transfers from General Fund 167,510 500,000 500,000 166,585
Proceeds from Sale of Real Property - 12,000,000 - -
Bond Proceeds - - - 15,000,000
Total Revenues 235,566 12,550,000 536,000 15,216,585
Expenditures
Riley Property Purchase 7,676 - - -
Building Improvements 394,611 - 275,319 -
I-35 Aesthetics 42,500 1,000,000 327,750 -
Annual Street Rehab Project 742,373 791,594 791,594 362,000
Street/Utility Maintenance Program 145,350 200,000 42,000 2,000,000
Marion Road - Arterial (city only) - 3,000,000 150,000 2,500,000
Porter Park Phase II - 1,330,000 100,000 600,000
Senior Center Improvements - 550,000 225,000 -
Community Center Renovation - 100,000 80,000 500,000
Chisam Road - - - 400,000
Downtown Improvements - - - 20,000
Fire Station I Renovation - - - 250,000
Switzer Park Renovations - - - 100,000
Belz Rd/Jennifer Cir - - - 1,200,000
Joint Public Safety Facility - 800,000 - 800,000
Total Expenditures 1,332,510 7,771,594 1,991,663 8,732,000
Net Revenues Over (Under) Expenditures (1,096,944) 4,778,406 (1,455,663) 6,484,585
Ending Fund Balance 1,567,159 6,345,565 111,496 6,596,081
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 176 182
Item 1.
ENTERPRISE CAPITAL PROJECTS FUND
2023-2024 2025-2026
Actual Budget Estimated Budget
Beginning Fund Balance 15,561,805 6,801,712 6,801,712 3,718,712
Revenues
Water Tap Fees 137,450 350,000 175,000 375,000
Sewer Tap Fees 191,050 400,000 240,000 375,000
Interest Income 281,876 200,000 175,000 200,000
Transfer from Enterprise Fund - - 197,215
Transfer from General Fund 2,178,551 - -
State Remibursements - 3,500,000 1,000,000 2,500,000
Total Revenues 2,788,927 4,450,000 1,590,000 3,647,215
Expenditures
Railroad Lift Station - 208,319 - -
Keaton Road Sewer Line - 320,000 - -
Fifth Street Sewer Rehab - 350,000
Relocation of Utilities along FM 455 148,112 - 50,000 -
Relocation of Utilities along I-35 8,222,915 - 4,000,000 -
Automated Metering System 2,466,759 - 400,000 -
Riley Property Purchase 31,684 - 95,000 -
MUD 12 Feasibility Study 18,083 - - -
Water System Improvements 661,467 - - 500,000
WWTP Site Study - - 28,000 -
WWTP Blowers - 291,681 100,000 160,000
Electric System Improvements - - - 1,000,000
Water Site Study - - - 70,000
WWTP Clarifiers - 200,000 - 150,000
Water System Cell Communication - - - 83,500
Return Activated Sludge Pump - - - 15,760
Total Expenditures 11,549,020 1,370,000 4,673,000 1,979,260
Net Revenues Over (Under) Expenditures (8,760,093) 3,080,000 (3,083,000) 1,667,955
Ending Fund Balance 6,801,712 9,881,712 3,718,712 5,386,667
2024-2025
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 177 183
Item 1.
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 2025--26.
Infrastructure remains a priority for Sanger. Over the past several years more and more resources have been dedicated
to infrastructure maintenance and replacement and several projects have been completed. While the city’s Street
Rehabilitations Project continues to be funded for basic maintenance and repaving of roadways, this year the city will
embark on the critical planning and design phases of a the more comprehensive Street and Utility Maintenance
Program. (SUMP) The SUMP program is the city’s long-term plan to replace aging street, water, sewage, and drainage
infrastructure in a more cohesive and comprehensive manner. This program is designed to serve Sanger for decades
to come.
As Sanger continues to experience growth the City’s focus remains on improving the infrastructure needed to support
development. In 2023, Council approved the issuance of $15,215,000 for the purchase of approximately 450 acres of
real property for future development, including future water, wastewater, and electric system improvements. The city
has completed initial site selection for water and wastewater resources on this site. Over the next several fiscal years
you will see Sanger begin construction planning for these future facilities.
PROJECT STATUS
Projects Continuing in FY 2025-2026 Anticipated Funding Source
Annual Street Rehab Project Capital Projects Fund
Street/Utility Maintenance Program Capital Projects Fund
Marion Road - Arterial (city only) Capital Projects Fund
Porter Park Phase II Capital Projects Fund
Senior Center Improvements Capital Projects Fund
Community Center Renovation Capital Projects Fund
Water System Improvements Enterprise Capital Projects Fund
WWTP Blowers Enterprise Capital Projects Fund
New Projects in 2025-2026 Anticipated Funding Source
Chisam Road Capital Projects Fund
Downtown Improvements Capital Projects Fund
Fire Station I Renovation Capital Projects Fund
Switzer Park Renovations Capital Projects Fund
Belz Rd/Jennifer Cir Capital Projects Fund
Joint Public Safety Facility Capital Projects Fund
Electric System Improvements Enterprise Capital Projects Fund
Water Site Study Enterprise Capital Projects Fund
WWTP Clarifiers Enterprise Capital Projects Fund
Cell Communication to Replace Line-of-Sight Enterprise Capital Projects Fund
Return Activated Sludge Pump Enterprise Capital Projects Fund
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 178 184
Item 1.
Future Projects Anticipated Funding Source
Pipe Bursting North Trunk Line Capital Projects Fund
New Downtown Park Capital Projects Fund
Municipal Complex Enterprise Capital Projects Fund
Keaton Road Sewer Line Enterprise Capital Projects Fund
Fifth Street Sewer Rehabilitation Enterprise Capital Projects Fund
Railroad Lift Station Enterprise Capital Projects Fund
New WWTP Engineering Enterprise Capital Projects Fund
Elevated Water Storage Enterprise Capital Projects Fund
PROJECTS
IH-35 Expansion
TXDOT will begin construction to expand IH-35 through Sanger this year. City has completed all principal utility
relocations, and aesthetic elements have been approved by all parties.
Enterprise Capital Projects
In 2025 The City Council approved an agreement with Brazos Electric for the expansion of the electric substation
allowing additional capacity for future growth. As a result of the new capacity the city will be upgrading several of our
distribution circuits. This is a multiyear project.
In anticipation of future needs the Sanger has approved a water site study to determine long-range capacity and
possible local treatment options. As water demand increases with local and regional growth, the city is working to better
manage water resources by identifying and protecting future sources for the community.
Several other system improvements (water, wastewater, and electric) are scheduled for FY 2025-26 such as replacing
several sewer lines and installing additional bays at the electric substation.
Streets and Thoroughfares:
For 2025-2026, work will continue on the Marion Road and Belz Road arterial projects. City anticipates completion of
design phases and any property acquisition required for these projects this fiscal year. In addition, the City has also
allocated funding towards package developments for Council’s consideration for the Street Utility Maintenance Program
(SUMP).
Parks and Facilities:
Construction design costs for Miracle Field and Porter Park Phase II are included in this year’s budget. This is a
continuation of the City Council’s commitment to quality of life and available space for the health and wellness of our
citizens. Funds are also being allocated towards a new Joint Public Safety facility as the city continues to identify the
best location for the facility in coordination with Denton County. The proposed Senior Center, as well as the Community
Center renovations, have also been funded in this plan.
CONCLUSION
Sanger continues to be committed to public safety and the quality of life of our community. Many of the projects that
are funded by the City Council 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 adequate public facilities. 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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 179 185
Item 1.
CAPITAL PROJECTS FIVE YEAR SUMMARY
General Capital Projects
2023-2024 2024-2025 2025-2026
Actual Estimate Budget
Capital Projects Fund Balance 2,664,103 1,567,159 111,496
Project Funding
Interest Income 68,056 36,000 50,000
Transfers from General Fund 167,510 500,000 166,585
Proceeds from Sale of Real Property - - -
Bond Proceeds - - 15,000,000
Total Funding Sources 235,566 536,000 15,216,585
Expenditures
Riley Property Purchase 7,676 - -
Building Improvements 394,611 275,319 -
I-35 Aesthetics 42,500 327,750 -
Annual Street Rehab Project 742,373 791,594 362,000
Street/Utility Maintenance Program 145,350 42,000 2,000,000
Marion Road - Arterial (city only) - 150,000 2,500,000
Porter Park Phase II - 100,000 600,000
Senior Center Improvements - 225,000 -
Community Center Renovation - 80,000 500,000
Chisam Road - - 400,000
Downtown Improvements - - 20,000
Fire Station I Renovation - - 250,000
Switzer Park Renovations - - 100,000
Belz Rd/Jennifer Cir - - 1,200,000
Joint Public Safety Facility - - 800,000
Pipe Bursting North Trunk Line - - -
New Downtown Park - - -
Municipal Complex - - -
Total Expenditures 1,332,510 1,991,663 8,732,000
Funding Sources less Expenditures (1,096,944) (1,455,663) 6,484,585
Capital Projects Fund Balance 1,567,159 111,496 6,596,081
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 180 186
Item 1.
2026-2027 2027-2028 2028-2029 2029-2030
Projected Projected Projected Projected
6,929,496 7,861,496 8,429,496 104,496
Project Funding
Interest Income 75,000 75,000 75,000 50,000
Transfers from General Fund 400,000 400,000 400,000 400,000
Proceeds from Sale of Real Property 12,000,000 - - -
Bond Proceeds - 17,000,000 - 10,000,000
Total Funding Sources 12,475,000 17,475,000 475,000 10,450,000
Expenditures
Riley Property Purchase - - - -
Building Improvements - - - -
I-35 Aesthetics - - - -
Annual Street Rehab Project 673,000 537,000 500,000 500,000
Street/Utility Maintenance Program - 6,000,000 - 6,000,000
Marion Road - Arterial (city only) 1,250,000 - - -
Porter Park Phase II 2,500,000 - - -
Senior Center Improvements 50,000 - - -
Community Center Renovation - - 1,000,000 -
Chisam Road - - - -
Downtown Improvements 20,000 20,000 - -
Fire Station I Renovation 5,000,000 - - -
Switzer Park Renovations 50,000 50,000 - -
Belz Rd/Jennifer Cir 2,000,000 1,000,000 - -
Joint Public Safety Facility - 4,300,000 4,300,000 -
Pipe Bursting North Trunk Line - 3,000,000 - -
New Downtown Park - 2,000,000 3,000,000 3,000,000
Municipal Complex - - - 1,000,000
Use of Bond Proceeds 11,543,000 16,907,000 8,800,000 10,500,000
Funding Sources less Expenditures 932,000 568,000 (8,325,000) (50,000)
7,861,496 8,429,496 104,496 54,496
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 181 187
Item 1.
CAPITAL PROJECTS FIVE YEAR SUMMARY
Enterprise Capital Projects
2023-2024 2024-2025 2025-2026
Actual Estimate Budget
Capital Projects Fund Balance 15,561,805 6,801,712 3,718,712
Project Funding
Water Tap Fees 137,450 175,000 375,000
Sewer Tap Fees 191,050 240,000 375,000
Interest Income 281,876 175,000 200,000
Intergovernmental Income (TXDOT) 0 1,000,000 2,500,000
Transfer from General Fund 2,178,551 0 0
Transfer from Enterprise Fund 0 0 197,215
Bond Funds 0 0 0
Total Funding Sources 2,788,927 1,590,000 3,647,215
Expenditures
Relocation of Utilities along FM 455 148,112 50,000 0
Relocation of Utilities along I-35 8,222,915 4,000,000 0
Automated Metering System 2,466,759 400,000 0
Riley Property Purchase 31,684 95,000 0
MUD 12 Feasibility Study 18,083 0 0
Water System Improvements 661,467 0 500,000
WWTP Site Study 0 28,000 0
WWTP Blowers 0 100,000 160,000
Electric System Improvements 0 0 1,000,000
Water Site Study 0 0 70,000
WWTP Clarifiers 0 0 150,000
Cell Communication to Replace Line-of-Sight 0 0 83,500
Return Activated Sludge Pump 0 0 15,760
Keaton Road Sewer Line 0 0 0
Fifth Street Sewer Rehabilitation 0 0 0
Railroad Lift Station 0 0 0
New WWTP Engineering 0 0 0
Elevated Water Storage 0 0 0
Total Expenditures 11,549,020 4,673,000 1,979,260
Funding Sources less Expenditures (8,760,093) (3,083,000) 1,667,955
Capital Projects Fund Balance 6,801,712 3,718,712 5,386,667
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 182 188
Item 1.
2026-2027 2027-2028 2028-2029 2029-2030
Projected Projected Projected Projected
5,374,058 16,754,058 4,204,058 229,058
Project Funding
Water Tap Fees 425,000 450,000 475,000 500,000
Sewer Tap Fees 475,000 500,000 550,000 600,000
Interest Income 250,000 250,000 250,000 250,000
Intergovernmental Income (TXDOT) 0 0 0 0
Transfer from General Fund 0 0 0 0
Transfer from Enterprise Fund 250,000 250,000 250,000 250,000
Bond Funds 13,000,000 0 13,000,000 0
Total Funding Sources 14,400,000 1,450,000 14,525,000 1,600,000
Expenditures
Relocation of Utilities along FM 455 0 0 0 0
Relocation of Utilities along I-35 0 0 0 0
Automated Metering System 0 0 0 0
Riley Property Purchase 0 0 0 0
MUD 12 Feasibility Study 0 0 0 0
Water System Improvements 0 500,000 0 0
WWTP Site Study 0 0 0 0
WWTP Blowers 0 0 0 0
Electric System Improvements 1,000,000 1,000,000 1,000,000 1,000,000
Water Site Study 0 0 0 0
WWTP Clarifiers 1,350,000 0 1,500,000 0
Cell Communication to Replace Line-of-Sight 0 0 0 0
Return Activated Sludge Pump 0 0 0 0
Keaton Road Sewer Line 320,000 0 0 0
Fifth Street Sewer Rehabilitation 350,000 0 0 0
Railroad Lift Station 0 1,750,000 0 0
New WWTP Engineering 0 10,000,000 10,000,000 0
Elevated Water Storage 0 750,000 6,000,000 750,000
Total Expenditures 3,020,000 14,000,000 18,500,000 1,750,000
Funding Sources less Expenditures 11,380,000 (12,550,000) (3,975,000) (150,000)
16,754,058 4,204,058 229,058 79,058
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 183 189
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 184 190
Item 1.
AP
P
E
N
DI
X
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 185 191
Item 1.
GENERAL FUND 5-YEAR PROJECTION
Beginning Fund Balance 18,488,297 19,275,369 18,273,779
Revenues
Taxes 8,776,966 9,574,000 10,028,661
Franchise Fees 1,044,323 1,138,097 1,229,809
Solid Waste 1,242,252 1,255,246 1,441,000
Licenses & Permits 403,680 1,881,297 975,250
Fines 163,425 140,360 134,710
Fire & EMS 1,405,897 1,170,000 1,164,800
Police & Animal Control 2,067 153,949 4,500
Parks & Recreation 22,090 29,600 24,525
Library 24,859 25,179 24,250
Interest Income 457,684 440,000 500,000
Miscellaneous 287,846 216,900 252,500
Transfers In 146,535 395,000 1,295,000
Total Revenues 13,977,624 16,419,628 17,075,005
Expenditures
Salaries & Benefits 5,867,979 7,399,821 9,021,600
Supplies & Materials 397,576 438,116 782,887
Maintenance & Operations 542,839 700,263 717,953
Contract Services 1,848,113 2,084,054 2,424,538
Utilities 59,184 70,798 105,150
Capital Expenses 422,624 4,221,077 363,231
Debt Service 10,400 - -
Court Costs 55,866 34,655 51,775
Grant Expenses 42,266 269,818 1,200,000
Transfers Out 3,943,705 2,202,616 2,407,871
Total Expenses 13,190,552 17,421,218 17,075,005
Net Revenues Over (Under) Expenditures 787,072 (1,001,590) -
Ending Fund Balance 19,275,369 18,273,779 18,273,779
2023-2024
Actual
2024-2025
Estimated
2025-2026
Budget
This projection includes the results of operations for the 2023-24 and projected results for the 2024-25 year. Also
included (as Year 1) is the current 2025-26 budget. Years 2-5 are projected based on a set percentage increase
per each revenue or expenditure category. These percentages have been developed by reviewing 3-year and 10-
year trends for each category while considering the city's current economy and growth projection. 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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 186 192
Item 1.
Projection Year 2 Year 3 Year 4 Year 5
% 2026-2027 2027-2028 2028-2029 2029-2030
Beginning Fund Balance 18,273,779 18,347,166 18,512,237 18,789,965
Revenues
Taxes 10% 11,031,527 12,134,680 13,348,148 14,682,963
Franchise Fees 3% 1,266,703 1,304,704 1,343,845 1,384,160
Solid Waste 5% 1,513,050 1,588,703 1,668,138 1,751,545
Licenses & Permits 7% 1,043,518 1,116,564 1,194,723 1,278,354
Fines 3% 138,751 142,914 147,201 151,617
Fire & EMS 3% 1,199,744 1,235,736 1,272,808 1,310,992
Police & Animal Control 5% 4,725 4,961 5,209 5,469
Parks & Recreation 3% 25,261 26,019 26,800 27,604
Library 3% 24,978 25,727 26,499 27,294
Interest Income 7% 535,000 572,450 612,522 655,399
Miscellaneous 10% 277,750 305,525 336,078 369,686
Transfers In 2% 1,320,900 1,347,318 1,374,264 1,401,749
Total Revenues 18,381,907 19,805,301 21,356,235 23,046,832
Expenditures
Salaries & Benefits 9% 9,833,544 10,718,563 11,683,234 12,734,725
Supplies & Materials 5% 822,031 863,133 906,290 951,605
Maintenance & Operations 7% 768,210 821,985 879,524 941,091
Contract Services 5% 2,545,765 2,673,053 2,806,706 2,947,041
Utilities 5% 110,408 115,928 121,724 127,810
Capital Expenses 13% 410,451 463,810 524,105 592,239
Debt Service 0% - - - -
Court Costs 4% 53,846 56,000 58,240 60,570
Grant Expenses 3% 1,236,000 1,273,080 1,311,272 1,350,610
Transfers Out 5% 2,528,265 2,654,678 2,787,412 2,926,783
Total Expenses 18,308,520 19,640,230 21,078,507 22,632,474
Net Revenues Over (Under) Expenditures 73,387 165,071 277,728 414,358
Ending Fund Balance 18,347,166 18,512,237 18,789,965 19,204,323
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 187 193
Item 1.
ENTERPRISE FUND 5-YEAR PROJECTION
Beginning Fund Balance 7,707,946 19,560,763 22,709,038
Revenues
Water 2,888,195 2,980,000 3,564,849
Waste Water 3,023,303 2,814,824 3,516,596
Electric 9,129,735 9,250,305 9,793,739
Penalties and Fees 225,513 221,789 240,000
Interest Income 143,464 200,000 250,000
Miscellaneous 79,199 229,995 262,000
Transfers In 9,024,016 300,000 -
Total Revenues 24,513,425 15,996,913 17,627,184
Expenditures
Salaries & Benefits 1,723,753 2,151,160 2,359,100
Supplies & Materials 159,185 209,556 273,620
Maintenance & Operations 6,719,082 6,070,138 8,625,806
Contract Services 344,344 379,309 966,800
Utilities 324,214 263,011 306,100
Capital Expenses - 89,503 129,000
Debt Service 1,697,386 1,845,529 2,430,156
Transfers Out 1,692,644 1,840,432 2,536,602
Total Expenses 12,660,608 12,848,638 17,627,184
Net Revenues Over (Under) Expenditures 11,852,817 3,148,275 -
Ending Fund Balance 19,560,763 22,709,038 22,709,038
2023-2024
Actual
2024-2025
Estimated
2025-2026
Budget
This projection includes the results of operations for the 2023-24 and projected results for the 2024-25 year. Also
included (as Year 1) is the current 2025-26 budget. Years 2-5 are projected based on a set percentage increase
per each revenue or expenditure category. These percentages have been developed by reviewing 3-year and 10-
year trends for each category while considering the city's current economy and growth projection. 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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 188 194
Item 1.
Projection Year 2 Year 3 Year 4 Year 5
% 2026-2027 2027-2028 2028-2029 2029-2030
Beginning Fund Balance 22,709,038 22,825,154 23,060,431 23,417,489
Revenues
Water 5% 3,743,091 3,930,246 4,126,758 4,333,096
Waste Water 5% 3,692,426 3,877,047 4,070,899 4,274,444
Electric 5% 10,283,426 10,797,597 11,337,477 11,904,351
Penalties and Fees 5% 252,000 264,600 277,830 291,722
Interest Income 10% 275,000 302,500 332,750 366,025
Miscellaneous 10% 277,200 304,920 335,412 368,953
Transfers In 0% - - - -
Total Revenues 18,523,143 19,476,910 20,481,126 21,538,591
Expenditures
Salaries & Benefits 9% 2,571,419 2,802,847 3,055,103 3,330,062
Supplies & Materials 5% 287,301 301,666 316,749 332,586
Maintenance & Operations 4% 8,970,838 9,329,672 9,702,859 10,090,973
Contract Services 4% 1,005,472 1,045,691 1,087,519 1,131,020
Utilities 5% 321,405 337,475 354,349 372,066
Capital Expenses 14% 147,060 167,648 191,119 217,876
Debt Service 5% 2,551,664 2,679,247 2,813,209 2,953,869
Transfers Out 1% 2,551,868 2,577,387 2,603,161 2,629,193
Total Other Uses 18,407,027 19,241,633 20,124,068 21,057,645
Net Revenues Over (Under) Expenditures 116,116 235,277 357,058 480,946
Ending Fund Balance 22,825,154 23,060,431 23,417,489 23,898,435
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 189 195
Item 1.
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. A review of the items includes a discussion of any available alternatives to the requested items.
In requesting a capital item, Directors must tie the request to the City’s Organizational Goals, explain the objective of
the request, offer alternatives to funding the request, and document the expected impact of not funding the item.
The City Manager reviews all capital requests 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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 190 196
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 191 197
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 192 198
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 193 199
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 194 200
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 195 201
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 196 202
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 197 203
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 198 204
Item 1.
FINANCIAL MANAGEMENT POLICY
*The Sanger City Council approved the City’s Financial Management Policy on September 2, 2025
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 199 205
Item 1.
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
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 200 206
Item 1.
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
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 201 207
Item 1.
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
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 202 208
Item 1.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 203 209
Item 1.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 204 210
Item 1.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 205 211
Item 1.
INVESTMENT POLICY
*The Sanger City Council approved the City’s Investment Policy on September 2, 2025
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 206 212
Item 1.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 207 213
Item 1.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 208 214
Item 1.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 209 215
Item 1.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 210 216
Item 1.
DEBT SERVICE SCHEDULES
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 86,700 5,758 92,458 168,300 11,182 179,482 255,000 16,940 271,940
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 - - - 4,080,000 888,025 4,968,025 4,080,000 888,025 4,968,025
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 - - - 8,825,000 2,864,600 11,689,600 8,825,000 2,864,600 11,689,600
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 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.
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.
General Fund 34% Enterprise Fund: 66% Total
Certificates of Obligation, Series 2015
Certificates of Obligation, Series 2017
Enterprise Fund: 100% Total
Enterprise Fund: 100% Total
Certificates of Obligation, Series 2007
General Fund: 0%
General Fund: 0%
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 211 217
Item 1.
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2026 245,000 4,900 249,900 - - - 245,000 4,900 249,900
Total 245,000 4,900 249,900 - - - 245,000 4,900 249,900
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 - - - 17,600,000 8,024,900 25,624,900 17,600,000 8,024,900 25,624,900
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 264,600 23,458 288,058 1,940,400 172,032 2,112,432 2,205,000 195,490 2,400,490
Purpose: to refund certain obligations (Combination Tax & Revenue Certificates of Obligations, Series 2013) of the City, and professional services related thereto.
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 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.
Certificates of Obligation, Series 2021A
General Fund: 0% Enterprise Fund: 100% Total
General Obligation Refunding Bonds, Series 2019
General Fund 100%
General Fund: 0% Enterprise Fund: 100% Total
Certificates of Obligation, Series 2021B
Enterprise Fund: 0% Total
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 212 218
Item 1.
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2026 695,000 125,856 820,856 - - - 695,000 125,856 820,856
2027 722,000 99,641 821,641 - - - 722,000 99,641 821,641
2028 749,000 72,428 821,428 - - - 749,000 72,428 821,428
2029 777,000 44,197 821,197 - - - 777,000 44,197 821,197
2030 806,000 14,911 820,911 - - - 806,000 14,911 820,911
Total 3,749,000 357,033 4,106,033 - - - 3,749,000 357,033 4,106,033
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2026 - - - 217,056 217,056 - 217,056 217,056
2027 - - - 217,056 217,056 - 217,056 217,056
2028 - - - 217,056 217,056 - 217,056 217,056
2029 - - - 217,056 217,056 - 217,056 217,056
2030 - - - 217,056 217,056 - 217,056 217,056
2031 - - - 130,000 217,056 347,056 130,000 217,056 347,056
2032 - - - 135,000 210,556 345,556 135,000 210,556 345,556
2033 - - - 140,000 203,806 343,806 140,000 203,806 343,806
2034 - - - 150,000 196,806 346,806 150,000 196,806 346,806
2035 - - - 155,000 189,306 344,306 155,000 189,306 344,306
2036 - - - 165,000 181,556 346,556 165,000 181,556 346,556
2037 - - - 170,000 173,306 343,306 170,000 173,306 343,306
2038 - - - 180,000 164,806 344,806 180,000 164,806 344,806
2039 - - - 190,000 155,806 345,806 190,000 155,806 345,806
2040 - - - 195,000 146,306 341,306 195,000 146,306 341,306
2041 - - - 205,000 138,506 343,506 205,000 138,506 343,506
2042 - - - 215,000 130,306 345,306 215,000 130,306 345,306
2043 - - - 220,000 121,706 341,706 220,000 121,706 341,706
2044 - - - 230,000 112,906 342,906 230,000 112,906 342,906
2045 - - - 240,000 103,706 343,706 240,000 103,706 343,706
2046 - - - 250,000 94,106 344,106 250,000 94,106 344,106
2047 - - - 260,000 84,106 344,106 260,000 84,106 344,106
2048 - - - 270,000 73,706 343,706 270,000 73,706 343,706
2049 - - - 280,000 62,906 342,906 280,000 62,906 342,906
2050 - - - 295,000 51,356 346,356 295,000 51,356 346,356
2051 - - - 305,000 39,188 344,188 305,000 39,188 344,188
2052 - - - 315,000 26,606 341,606 315,000 26,606 341,606
2053 - - - 330,000 13,613 343,613 330,000 13,613 343,613
Total - - - 5,025,000 3,977,307 9,002,307 5,025,000 3,977,307 9,002,307
Limited Tax Notes, Series 2023A
Purpose: to purchase vehicles, equipment, real property for use by the City
General Fund: 100% Enterprise Fund: 0% Total
Certificates of Obligation, Series 2023B
Purpose: purchase of real property for use by water, wastewater, and electric improvements.
General Fund: 0% Enterprise Fund: 100% Total
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 213 219
Item 1.
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2026 165,000 534,511 699,511 - - - 165,000 534,511 699,511
2027 170,000 526,443 696,443 - - - 170,000 526,443 696,443
2028 180,000 518,129 698,129 - - - 180,000 518,129 698,129
2029 190,000 509,328 699,328 - - - 190,000 509,328 699,328
2030 200,000 499,827 699,827 - - - 200,000 499,827 699,827
2031 205,000 489,828 694,828 - - - 205,000 489,828 694,828
2032 220,000 479,577 699,577 - - - 220,000 479,577 699,577
2033 230,000 468,578 698,578 - - - 230,000 468,578 698,578
2034 240,000 457,078 697,078 - - - 240,000 457,078 697,078
2035 255,000 444,237 699,237 - - - 255,000 444,237 699,237
2036 265,000 430,595 695,595 - - - 265,000 430,595 695,595
2037 280,000 416,418 696,418 - - - 280,000 416,418 696,418
2038 295,000 401,438 696,438 - - - 295,000 401,438 696,438
2039 310,000 385,655 695,655 - - - 310,000 385,655 695,655
2040 330,000 368,756 698,756 - - - 330,000 368,756 698,756
2041 345,000 350,775 695,775 - - - 345,000 350,775 695,775
2042 356,000 331,973 687,973 - - - 356,000 331,973 687,973
2043 385,000 312,080 697,080 - - - 385,000 312,080 697,080
2044 405,000 291,098 696,098 - - - 405,000 291,098 696,098
2045 430,000 268,620 698,620 - - - 430,000 268,620 698,620
2046 455,000 244,755 699,755 - - - 455,000 244,755 699,755
2047 480,000 219,503 699,503 - - - 480,000 219,503 699,503
2048 505,000 192,862 697,862 - - - 505,000 192,862 697,862
2049 530,000 164,835 694,835 - - - 530,000 164,835 694,835
2050 560,000 135,420 695,420 - - - 560,000 135,420 695,420
2051 595,000 104,340 699,340 - - - 595,000 104,340 699,340
2052 625,000 71,318 696,318 - - - 625,000 71,318 696,318
2053 669,000 36,630 705,630 - - - 669,000 36,630 705,630
Total 9,875,000 9,654,607 19,529,607 - - - 9,875,000 9,654,607 19,529,607
Certificates of Obligation, Series 2023C
Purpose: purchase of real property for future development by the City.
General Fund: 100% Enterprise Fund: 0% Total
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 214 220
Item 1.
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2026 1,178,700 673,771 1,852,471 1,131,300 1,288,857 2,420,157 2,310,000 1,962,628 4,272,628
2027 968,000 632,369 1,600,369 1,169,000 1,260,315 2,429,315 2,137,000 1,892,684 4,029,684
2028 960,800 594,446 1,555,246 1,243,200 1,223,852 2,467,052 2,204,000 1,818,298 4,022,298
2029 1,000,000 556,915 1,556,915 1,302,000 1,182,616 2,484,616 2,302,000 1,739,531 4,041,531
2030 1,039,000 517,524 1,556,524 1,342,000 1,138,381 2,480,381 2,381,000 1,655,905 4,036,905
2031 239,200 491,977 731,177 1,540,800 1,091,917 2,632,717 1,780,000 1,583,894 3,363,894
2032 254,800 481,049 735,849 1,660,200 1,036,638 2,696,838 1,915,000 1,517,687 3,432,687
2033 264,800 469,319 734,119 1,740,200 974,398 2,714,598 2,005,000 1,443,717 3,448,717
2034 240,000 457,078 697,078 1,860,000 908,869 2,768,869 2,100,000 1,365,947 3,465,947
2035 255,000 444,237 699,237 1,950,000 833,712 2,783,712 2,205,000 1,277,949 3,482,949
2036 265,000 430,595 695,595 2,070,000 754,850 2,824,850 2,335,000 1,185,445 3,520,445
2037 280,000 416,418 696,418 2,150,000 683,556 2,833,556 2,430,000 1,099,974 3,529,974
2038 295,000 401,438 696,438 1,800,000 599,806 2,399,806 2,095,000 1,001,244 3,096,244
2039 310,000 385,655 695,655 1,855,000 542,206 2,397,206 2,165,000 927,861 3,092,861
2040 330,000 368,756 698,756 1,910,000 482,756 2,392,756 2,240,000 851,512 3,091,512
2041 345,000 350,775 695,775 1,970,000 423,506 2,393,506 2,315,000 774,281 3,089,281
2042 356,000 331,973 687,973 2,035,000 362,356 2,397,356 2,391,000 694,329 3,085,329
2043 385,000 312,080 697,080 2,095,000 299,156 2,394,156 2,480,000 611,236 3,091,236
2044 405,000 291,098 696,098 2,160,000 234,106 2,394,106 2,565,000 525,204 3,090,204
2045 430,000 268,620 698,620 2,230,000 167,006 2,397,006 2,660,000 435,626 3,095,626
2046 455,000 244,755 699,755 370,000 97,706 467,706 825,000 342,461 1,167,461
2047 480,000 219,503 699,503 260,000 84,106 344,106 740,000 303,609 1,043,609
2048 505,000 192,862 697,862 270,000 73,706 343,706 775,000 266,568 1,041,568
2049 530,000 164,835 694,835 280,000 62,906 342,906 810,000 227,741 1,037,741
2050 560,000 135,420 695,420 295,000 51,356 346,356 855,000 186,776 1,041,776
2051 595,000 104,340 699,340 305,000 39,188 344,188 900,000 143,528 1,043,528
2052 625,000 71,318 696,318 315,000 26,606 341,606 940,000 97,924 1,037,924
2053 669,000 36,630 705,630 330,000 13,613 343,613 999,000 50,243 1,049,243
Total 14,220,300 10,045,756 24,266,056 37,638,700 15,938,046 53,576,746 51,859,000 25,983,802 77,842,802
TotalGeneral Fund Enterprise Fund
Total Debt
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 215 221
Item 1.
STANDARD & POORS RATING REPORT
The City of Sanger was assigned a rating of AA+/Stable upon
the issuance of the series 2023 bonds.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 216 222
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 217 223
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 218 224
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 219 225
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 220 226
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 221 227
Item 1.
2025 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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 222 228
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 223 229
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 224 230
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 225 231
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 226 232
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 227 233
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 228 234
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 229 235
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 230 236
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 231 237
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 232 238
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 233 239
Item 1.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 234 240
Item 1.
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
An acquisition or an improvement that will have a life
of more than one year and cost more than $5,000.
Repairs that do not extend the life of an asset do not
qualify.
Capital Project
A specific project in the Capital Projects Fund or in the
Enterprise Capital Projects Fund. These major
projects (e.g., parks, buildings, streets, water lines)
have a long-term nature and are constructed for the
public good.
Capital Projects Funds
Funds that have been created to account for financial
resources to be used to acquire or construct major
capital projects (see above).
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 235 241
Item 1.
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.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 236 242
Item 1.
GFOA
Acronym for the Government Finance Officers
Association. Founded in 1906, GFOA represents
public finance officials throughout the United States
and Canada. The association's more than 20,000
members are federal, state/provincial, and local
finance officials deeply involved in planning, financing,
and implementing thousands of governmental
operations in each of their jurisdictions. GFOA's
mission is to advance excellence in public finance.
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.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 237 243
Item 1.
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.
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.
P R
O
P
O
S
E
D
The City of Sanger, Texas 2025-2026 Official Budget Page 238 244
Item 1.
CITY COUNCIL COMMUNICATION
DATE: August 12, 2024
FROM: Clayton Gray, Chief Financial Officer
AGENDA ITEM: Conduct a public hearing for the City of Sanger’s proposed property tax rate.
SUMMARY:
For fiscal year 2025-2026, the City if proposing a property tax rate of $0.689747 per $100 of
valuation. This rate is unchanged from the current (2024-2025 year) property tax rate.
The following tax rates were presented to City Council on August 5, 2024
o No New Revenue Rate $0.669556 / $100 valuation
o Voter Approval Rate $0.691010 / $100 valuation
o De Minimis Rate $0.706515 / $100 valuation
Notice of a public hearing was published in the Denton Record-Chronicle and posted on the City’s
website.
FISCAL INFORMATION:
Budgeted: N/A Amount: N/A GL Account: N/A
RECOMMENDED MOTION OR ACTION:
The City Council is required to announce at the public hearing the date, time, and place
of the meeting at which it will vote on the proposed tax rate. This vote is scheduled for
Monday, September 2, 2025 at 7:00 PM.
ATTACHMENTS:
Notice of public hearing on tax rate
2024 Tax Rate Calculation Worksheet
Notice about 2025 Tax Rates
245
Item 2.
NOTICE OF PUBLIC HEARING
ON TAX INCREASE
A tax rate of $0.689747 per $100 valuation has been proposed by the governing body of CITY OF
SANGER.
PROPOSED TAX RATE $0.689747 per $100
NO-NEW-REVENUE TAX RATE $0.669556 per $100
VOTER-APPROVAL TAX RATE $0.691010 per $100
The no-new-revenue tax rate is the tax rate for the 2025 tax year that will raise the same amount of property
tax revenue for CITY OF SANGER from the same properties in both the 2024 tax year and the 2025 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.
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 2025 tax year.
A PUBLIC HEARING ON THE PROPOSED TAX RATE WILL BE HELD ON August 18, 2025 AT 7:00
PM AT Historic Church Building 403 N 7th Street Sanger, TX 76266.
The proposed tax rate is not greater than the voter-approval tax rate. As a result, CITY OF SANGER is not
required to hold an election at which voters may accept or reject the proposed tax rate. However, you may
express your support for or opposition to the proposed tax rate by contacting the members of the City of
Sanger Council of CITY OF SANGER at their offices or by attending the public hearing mentioned above.
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: Councilmember Marissa Barret Councilmember Gary Bilyeu
Councilmember Allen Chick Councilmember Victor Gann
AGAINST the proposal:
PRESENT and not voting: Mayor Thomas Muir
ABSENT: Councilmember Josh Burrus
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 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.246
Item 2.
2024 2025 Change
Total tax rate (per
$100 of value)
$0.689747 $0.689747 increase of 0.000000 per
$100, or 0.00%
Average homestead
taxable value
$284,283 $294,826 increase of 3.71%
Tax on average
homestead
$1,960.83 $2,033.55 increase of 72.72, or
3.71%
Total tax levy on all
properties
$9,371,833 $9,870,282 increase of 498,449, or
5.32%
For assistance with tax calculations, please contact the tax assessor for CITY OF SANGER at 940-458-7930
or , or visit .www.sangertexas.org for more information.
247
Item 2.
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-856 • 6-25/13
Form 50-856
____________________________________________________________________________ ________________________________
____________________________________________________________________________ ________________________________
2025 Tax Rate Calculation Worksheet Taxing Units Other Than School Districts or Water Districts
Taxing Unit Name Phone (area code and number)
Taxing Unit’s Address, City, State, ZIP Code Taxing Unit’s Website Address
GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and
voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser
delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or
employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the
governing body by Aug. 7 or as soon thereafter as practicable.
School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form
50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements.
Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for
Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet.
The Comptroller’s office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not
legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption.
SECTION 1: No-New-Revenue Tax Rate
The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount
of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax
rate separately for the maintenance and operations tax and the debt tax, then add the two components together.
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
1. Prior year total taxable value. Enter the amount of the prior year taxable value on the prior year tax roll today. Include any adjustments since last
year’s certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any
property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of
homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes,
as reflected in Line 17).1 $ _____________
2. Prior year tax ceilings. Counties, cities and junior college districts. Enter the prior year total taxable value of homesteads with tax ceilings.
These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling
provision last year or a prior year for homeowners age 65 or older or disabled, use this step.2 $ _____________
3. Preliminary prior year adjusted taxable value. Subtract Line 2 from Line 1. $ _____________
4. Prior year total adopted tax rate. $ __________/$100
5. Prior year taxable value lost because court appeals of ARB decisions reduced the prior year’s appraised value.
A. Original prior year ARB values:....................................................................... $ _____________
B. Prior year values resulting from final court decisions:................................................ -$ _____________
C. Prior year value loss. Subtract B from A.3 $ _____________
6. Prior year taxable value subject to an appeal under Chapter 42, as of July 25.
A. Prior year ARB certified value: ....................................................................... $ _____________
B. Prior year disputed value:............................................................................ -$ _____________
C. Prior year undisputed value. Subtract B from A. 4 $ _____________
7. Prior year Chapter 42 related adjusted values. Add Line 5C and Line 6C. $ _____________
1 Tex. Tax Code §26.012(14)
2 Tex. Tax Code §26.012(14)
3 Tex. Tax Code §26.012(13)
4 Tex. Tax Code §26.012(13)
CITY OF SANGER
1,319,870,413
0
1,319,870,413
0.689747
69,029,131
61,910,000
7,119,131
30,180,503
6,036,101
24,144,402
31,263,533
248
Item 2.
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
8. Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7. $ _____________
9. Prior year taxable value of property in territory the taxing unit deannexed after Jan. 1, 2024. Enter the prior year value of property in
5deannexed territory. $ _____________
10. Prior year taxable value lost because property first qualified for an exemption in the current year. If the taxing unit increased an original
exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to
freeport, goods-in-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in the current
year does not create a new exemption or reduce taxable value.
A. Absolute exemptions. Use prior year market value: .................................................... $ _____________
B. Partial exemptions. Current year exemption amount or current year percentage exemption
times prior year value: ................................................................................. + $ _____________
C. Value loss. Add A and B. 6 $ _____________
11. Prior year taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/
scenic appraisal or public access airport special appraisal in the current year. Use only properties that qualified for the first time in the cur-
rent year; do not use properties that qualified in the prior year.
A. Prior year market value:.............................................................................. $ _____________
B. Current year productivity or special appraised value: ................................................ -$ _____________
C. Value loss. Subtract B from A. 7 $ _____________
12. Total adjustments for lost value. Add Lines 9, 10C and 11C. $ _____________
13. Prior year captured value of property in a TIF. Enter the total value of the prior year captured appraised value of property taxable by a tax-
ing unit in a tax increment financing zone for which the prior year taxes were deposited into the tax increment fund. 8 If the taxing unit has no
captured appraised value in line 18D, enter 0. $ _____________
14. Prior year total value. Subtract Line 12 and Line 13 from Line 8. $ _____________
15. Adjusted prior year total levy. Multiply Line 4 by Line 14 and divide by $100. $ _____________
16. Taxes refunded for years preceding the prior tax year. Enter the amount of taxes refunded by the taxing unit for tax years preceding the
prior tax year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment
errors. Do not include refunds for the prior tax year. This line applies only to tax years preceding the prior tax year. 9 $ _____________
17. Adjusted prior year levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 $ _____________
18. Total current year taxable value on the current year certified appraisal roll today. This value includes only certified values or certified esti-
mate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include home-
owners age 65 or older or disabled. 11
A. Certified values:...................................................................................... $ _____________
B. Counties: Include railroad rolling stock values certified by the Comptroller’s office: ....................... + $ _____________
C. Pollution control and energy storage system exemption: Deduct the value of property exempted
for the current tax year for the first time as pollution control or energy storage system property: ........... -$ _____________
D. Tax increment financing: Deduct the current year captured appraised value of property taxable by a taxing
unit in a tax increment financing zone for which the current year taxes will be deposited into the tax increment
fund. Do not include any new property value that will be included in Line 24 below. 12 .................... -$ _____________
E. Total current year value. Add A and B, then subtract C and D. $ _____________
5 Tex. Tax Code §26.012(15)
6 Tex. Tax Code §26.012(15)
7 Tex. Tax Code §26.012(15)
8 Tex. Tax Code §26.03(c)
9 Tex. Tax Code §26.012(13)
10 Tex. Tax Code §26.012(13)
11 Tex. Tax Code §26.012, 26.04(c-2)
12 Tex. Tax Code §26.03(c)
1,351,133,946
0
0
1,620,821
1,620,821
5,876,111
8,093
5,868,018
7,488,839
0
1,343,645,107
9,267,751
52,428
9,320,179
1,430,451,420
0
0
1,430,451,420
249
Item 2.
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3
-
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
19. Total value of properties under protest or not included on certified appraisal roll. 13
A. Current year taxable value of properties under protest. The chief appraiser certifies a list of properties still
under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any,
or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest
of these values. Enter the total value under protest. 14 .................................................... $ _____________
B. Current year value of properties not under protest or included on certified appraisal roll. The chief
appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but
are not included in the appraisal roll certification. These properties also are not on the list of properties
that are still under protest. On this list of properties, the chief appraiser includes the market value,
appraised value and exemptions for the preceding year and a reasonable estimate of the market value,
appraised value and exemptions for the current year. Use the lower market, appraised or taxable value
(as appropriate). Enter the total value of property not on the certified roll. 15 .............................. + $ _____________
C. Total value under protest or not certified. Add A and B. $ _____________
20. Current year tax ceilings. Counties, cities and junior colleges enter current year total taxable value of homesteads with tax ceilings. These
include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provi-
sion in the prior year or a previous year for homeowners age 65 or older or disabled, use this step.16 $ _____________
21. Anticipated contested value. Affected taxing units enter the contested taxable value for all property that is subject to anticipated substantial
litigation. 17 An affected taxing unit is wholly or partly located in a county that has a population of less than 500,000 and is located on the Gulf
of Mexico.18 If completing this section, the taxing unit must include supporting documentation in Section 9.19 Taxing units that are not affected,
enter 0. $ _____________
22. Current year total taxable value. Add Lines 18E and 19C, then subtract Lines 20 and 21.20 $ _____________
23. Total current year taxable value of properties in territory annexed after Jan. 1, of the prior year. Include both real and personal property.
Enter the current year value of property in territory annexed. 21 $ _____________
24. Total current year taxable value of new improvements and new personal property located in new improvements. New means the
item was not on the appraisal roll in the prior year. An improvement is a building, structure, fixture or fence erected on or affixed to land. New
additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement
must have been brought into the taxing unit after Jan. 1, of the prior year and be located in a new improvement. New improvements do include
property on which a tax abatement agreement has expired for the current year. 22 $ _____________
25. Total adjustments to the current year taxable value. Add Lines 23 and 24. $ _____________
26. Adjusted current year taxable value. Subtract Line 25 from Line 22. $ _____________
27. Current year NNR tax rate. Divide Line 17 by Line 26 and multiply by $100. 23 $ __________/$100
28. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the current year county NNR tax rate. 24 $ __________/$100
SECTION 2: Voter Approval Tax Rate
The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split
into two separate rates:
1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year
plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations.
2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit’s debt payments in the coming year. This rate accounts for principal and interest on bonds
and other debt secured by property tax revenue.
The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate
exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate.
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)(C) and 26.012(1-b)
18 Tex. Tax Code §26.012(1-a)
19 Tex. Tax Code §26.04(d-3)
20 Tex. Tax Code §26.012(6)
21 Tex. Tax Code §26.012(17)
22 Tex. Tax Code §26.012(17)
23 Tex. Tax Code §26.04(c)
24 Tex. Tax Code §26.04(d)
548,879
0
548,879
0
1,431,000,299
0
39,008,016
39,008,016
1,391,992,283
0.669556
250
Item 2.
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
Line Voter-Approval Tax Rate Worksheet Amount/Rate
29. Prior year M&O tax rate. Enter the prior year M&O tax rate. $ __________/$100
30. Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue
Tax Rate Worksheet. $ _____________
31. Total prior year M&O levy. Multiply Line 29 by Line 30 and divide by $100. $ _____________
32. Adjusted prior year levy for calculating NNR M&O rate.
A. M&O taxes refunded for years preceding the prior tax year. Enter the amount of M&O taxes
refunded in the preceding year for taxes before that year. Types of refunds include court decisions,
Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
include refunds for tax year 2024. This line applies only to tax years preceding the prior tax year............ + $ _____________
B. Prior year taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment
zone as agreed by the taxing unit. If the taxing unit has no current year captured appraised value in
Line 18D, enter 0. ...................................................................................... – $ _____________
C. Prior year transferred function. If discontinuing all of a department, function or activity and
transferring it to another taxing unit by written contract, enter the amount spent by the taxing
unit discontinuing the function in the 12 months preceding the month of this calculation. If the
taxing unit did not operate this function for this 12-month period, use the amount spent in the last
full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function
will subtract this amount in D below. The taxing unit receiving the function will add this amount in
D below. Other taxing units enter 0. .................................................................... +/-$ _____________
D. Prior year M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if
discontinuing function and add if receiving function. .................................................... $ _____________
E. Add Line 31 to 32D. $ _____________
33. Adjusted current year taxable value. Enter the amount in Line 26 of the No-New-Revenue Tax Rate Worksheet. $ _____________
34. Current year NNR M&O rate (unadjusted). Divide Line 32E by Line 33 and multiply by $100. $ __________/$100
35. Rate adjustment for state criminal justice mandate. 26
A. Current year state criminal justice mandate. Enter the amount spent by a county in the previous 12 months
providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they
have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________
B. Prior year state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to
the previous 12 months providing for the maintenance and operation cost of keeping inmates in
county-paid facilities after they have been sentenced. Do not include any state reimbursement received
by the county for the same purpose. Enter zero if this is the first time the mandate applies. ................ – $ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100
D. Enter the rate calculated in C. If not applicable, enter 0. $ __________/$100
36. Rate adjustment for indigent health care expenditures. 27
A. Current year indigent health care expenditures. Enter the amount paid by a taxing unit providing for the
maintenance and operation cost of providing indigent health care for the period beginning on
July 1, of the prior tax year and ending on June 30, of the current tax year, less any state assistance received
for the same purpose................................................................................... $ _____________
B. Prior year indigent health care expenditures. Enter the amount paid by a taxing unit providing for
the maintenance and operation cost of providing indigent health care for the period beginning
on July 1, 2023 and ending on June 30, 2024, less any state assistance received
for the same purpose................................................................................... – $ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100
D. Enter the rate calculated in C. If not applicable, enter 0. $ __________/$100
25 [Reserved for expansion]
26 Tex. Tax Code §26.044
27 Tex. Tax Code §26.0441
0.568912
1,351,133,946
7,686,763
43,161
0
0
43,161
7,729,924
1,391,992,283
0.555313
0
0
0.000000
0.000000
0
0
0.000000
0.000000
251
Item 2.
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5
Line Voter-Approval Tax Rate Worksheet Amount/Rate
37. Rate adjustment for county indigent defense compensation. 28
A. Current year indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender’s office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, of the prior tax year and ending on
June 30,of the current tax year, less any state grants received by the county for the same purpose. ......... $ _____________
B. Prior year indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender’s office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2023 and ending on
June 30, 2024, less any state grants received by the county for the same purpose. ......................... $ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100
D. Multiply B by 0.05 and divide by Line 33 and multiply by $100............................................ $ __________/$100
E. Enter the lesser of C and D. If not applicable, enter 0. $ __________/$100
38. Rate adjustment for county hospital expenditures. 29
A. Current year eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, of the prior tax year and
ending on June 30, of the current tax year. .............................................................. $ _____________
B. Prior year eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2023 and
ending on June 30, 2024. .............................................................................. $ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100
D. Multiply B by 0.08 and divide by Line 33 and multiply by $100............................................ $ __________/$100
E. Enter the lesser of C and D, if applicable. If not applicable, enter 0. $ __________/$100
39. Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipal-
ity for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with
a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code Section 26.0444 for more
information.
A. Amount appropriated for public safety in the prior year. Enter the amount of money appropriated for
public safety in the budget adopted by the municipality for the preceding fiscal year...................... $ _____________
B. Expenditures for public safety in the prior year. Enter the amount of money spent by the municipality
for public safety during the preceding fiscal year ........................................................ $ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100 ........................................... $ __________/$100
D. Enter the rate calculated in C. If not applicable, enter 0. $ __________/$100
40. Adjusted current year NNR M&O rate. Add Lines 34, 35D, 36D, 37E, and 38E. Subtract Line 39D. $ __________/$100
41. Adjustment for prior year sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent
additional sales tax on M&O expenses in the prior year should complete this line. These entities will deduct the sales tax gain rate for the current
year in Section 3. Other taxing units, enter zero.
A. Enter the amount of additional sales tax collected and spent on M&O expenses in the prior year, if any.
Counties must exclude any amount that was spent for economic development grants from the amount
of sales tax spent ...................................................................................... $ _____________
B. Divide Line 41A by Line 33 and multiply by $100 ........................................................ $ __________/$100
C. Add Line 41B to Line 40. $ __________/$100
42. Current year voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.
Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 41C by 1.08.
- or -
Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 41C by 1.035. $ __________/$100
28 Tex. Tax Code §26.0442
29 Tex. Tax Code §26.0443
0
0
0.000000
0.000000
0.000000
0
0
0.000000
0.000000
0.000000
0
0
0.000000
0.000000
0.555313
0
0.000000
0.555313
0.574748
252
Item 2.
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6
Line Voter-Approval Tax Rate Worksheet Amount/Rate
D42. Disaster Line 42 (D42): Current year 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:
1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of
the tax year in which the disaster occurred; or
2) the third tax year after the tax year in which the disaster occurred.
If the taxing unit qualifies under this scenario, multiply Line 41C by 1.08. 30 If the taxing unit does not qualify, do not complete
Disaster Line 42 (Line D42). $ __________/$100
43. Total current year debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will
be paid on debts that:
(1) are paid by property taxes;
(2) are secured by property taxes;
(3) are scheduled for payment over a period longer than one year; and
(4) are not classified in the taxing unit’s budget as M&O expenses.
A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts
meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district
budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or
other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here. 31
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. $ _____________
44. Certified prior year excess debt collections. Enter the amount certified by the collector. 32 $ _____________
45. Adjusted current year debt. Subtract Line 44 from Line 43E. $ _____________
46. Current year anticipated collection rate.
A. Enter the current year anticipated collection rate certified by the collector. 33 .............................. ____________%
B. Enter the prior year actual collection rate. ............................................................... ____________%
C. Enter the 2023 actual collection rate. ................................................................... ____________%
D. Enter the 2022 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%. 34 ____________%
47. Current year debt adjusted for collections. Divide Line 45 by Line 46E. $ _____________
48. Current year total taxable value. Enter the amount on Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________
49. Current year debt rate. Divide Line 47 by Line 48 and multiply by $100. $ __________/$100
50. Current year voter-approval M&O rate plus current year debt rate. Add Lines 42 and 49. $ __________/$100
D50. Disaster Line 50 (D50): Current year voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the
taxing unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D42.
Add Line D42 and 49. $ __________/$100
30 Tex. Tax Code §26.042(a)
31 Tex. Tax Code §26.012(7)
32 Tex. Tax Code §26.012(10) and 26.04(b)
33 Tex. Tax Code §26.04(b)
34 Tex. Tax Code §§26.04(h), (h-1) and (h-2)
0.000000
1,853,721
10,000
0
180,000
1,663,721
0
1,663,721
100.00
98.80
100.55
99.03
100.00
1,663,721
1,431,000,299
0.116262
0.691010
0.000000
253
Item 2.
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7
-
-
Line Voter-Approval Tax Rate Worksheet Amount/Rate
51. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the current year county voter-approv-
al tax rate. $ __________/$100
SECTION 3: NNR Tax Rate and Voter Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes
Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales
tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue.
This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the
additional sales tax.
Line Additional Sales and Use Tax Worksheet Amount/Rate
52. Taxable Sales. For taxing units that adopted the sales tax in November of the prior tax year or May of the current tax year, enter the
Comptroller’s estimate of taxable sales for the previous four quarters. 35 Estimates of taxable sales may be obtained through the Comptroller’s
Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November of the prior year, enter 0. $ _____________
53. 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. 36
Taxing units that adopted the sales tax in November of the prior tax year or in May of the current tax year. Multiply the amount on
Line 52 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. 37
- or -
Taxing units that adopted the sales tax before November of the prior year. Enter the sales tax revenue for the previous four quarters.
Do not multiply by .95. $ _____________
54. Current year total taxable value. Enter the amount from Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________
55. Sales tax adjustment rate. Divide Line 53 by Line 54 and multiply by $100. $ __________/$100
56. Current year NNR tax rate, unadjusted for sales tax.38 Enter the rate from Line 27 or 28, as applicable, on the No-New-Revenue Tax Rate
Worksheet. $ __________/$100
57. Current year NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November the prior tax year or in May of the current tax year. Subtract Line 55 from Line
56. Skip to Line 58 if you adopted the additional sales tax before November of the prior tax year. $ __________/$100
58. Current year voter-approval tax rate, unadjusted for sales tax.39 Enter the rate from Line 50, Line D50 (disaster) or Line 51 (counties) as
applicable, of the Voter-Approval Tax Rate Worksheet. $ __________/$100
59. Current year voter-approval tax rate, adjusted for sales tax. Subtract Line 55 from Line 58. $ __________/$100
SECTION 4: Voter Approval Tax Rate Adjustment for Pollution Control
A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building,
installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The
taxing unit’s expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide
the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control.
This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution.
Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate
60. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter
from TCEQ. 40 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 41 $ _____________
61. Current year total taxable value. Enter the amount from Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________
62. Additional rate for pollution control. Divide Line 60 by Line 61 and multiply by $100. $ __________/$100
35 Tex. Tax Code §26.041(d)
36 Tex. Tax Code §26.041(i)
37 Tex. Tax Code §26.041(d)
38 Tex. Tax Code §26.04(c)
39 Tex. Tax Code §26.04(c)
40 Tex. Tax Code §26.045(d)
41 Tex. Tax Code §26.045(i)
0.000000
0
0
1,431,000,299
0.000000
0.669556
0.669556
0.691010
0.691010
0
1,431,000,299
0.000000
254
Item 2.
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8
-
Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate
63. Current year voter-approval tax rate, adjusted for pollution control. Add Line 62 to one of the following lines (as applicable): Line 50, Line
D50 (disaster), Line 51 (counties) or Line 59 (taxing units with the additional sales tax). $ __________/$100
SECTION 5: Voter Approval Tax Rate Adjustment for Unused Increment Rate
The unused increment rate is the rate equal to the sum of the prior 3 years Foregone Revenue Amounts divided by the current taxable value. 42 The Foregone Revenue Amount for each
year is equal to that year’s adopted tax rate subtracted from that year’s voter-approval tax rate adjusted to remove the unused increment rate multiplied by that year’s current total
value. 43
The difference between the adopted tax rate and adjusted voter-approval tax rate is considered zero in the following scenarios:
• a tax year in which a taxing unit affected by a disaster declaration calculates the tax rate under Tax Code Section 26.042; 44
• a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 45 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. 46
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 47
Line Unused Increment Rate Worksheet Amount/Rate
64. Year 3 Foregone Revenue Amount. Subtract the 2024 unused increment rate and 2024 actual tax rate from the 2024 voter-approval
tax rate. Multiply the result by the 2024 current total value
A. Voter-approval tax rate (Line 68) .....................................................................................................
B. Unused increment rate (Line 67) .....................................................................................................
C. Subtract B from A ...................................................................................................................
D. Adopted Tax Rate ...................................................................................................................
E. Subtract D from C ...................................................................................................................
F. 2024 Total Taxable Value (Line 60) ....................................................................................................
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero. ...............................................
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ _____________
$ _____________
65. Year 2 Foregone Revenue Amount. Subtract the 2023 unused increment rate and 2023 actual tax rate from the 2023 voter-approval
tax rate. Multiply the result by the 2023 current total value
A. Voter-approval tax rate (Line 67) .....................................................................................................
B. Unused increment rate (Line 66) .....................................................................................................
C. Subtract B from A ...................................................................................................................
D. Adopted Tax Rate ...................................................................................................................
E. Subtract D from C ...................................................................................................................
F. 2023 Total Taxable Value (Line 60) ....................................................................................................
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero. ...............................................
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ _____________
$ _____________
66. Year 1 Foregone Revenue Amount. Subtract the 2022 unused increment rate and 2022 actual tax rate from the 2022 voter-approval
tax rate. Multiply the result by the 2022 current total value
A. Voter-approval tax rate (Line 67) .....................................................................................................
B. Unused increment rate (Line 66) .....................................................................................................
C. Subtract B from A ...................................................................................................................
D. Adopted Tax Rate ...................................................................................................................
E. Subtract D from C ...................................................................................................................
F. 2022 Total Taxable Value (Line 60) ....................................................................................................
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero. ...............................................
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ _____________
$ _____________
67. Total Foregone Revenue Amount. Add Lines 64G, 65G and 66G $ __________/$100
68. 2025 Unused Increment Rate. Divide Line 67 by Line 22 of the No-New-Revenue Rate Worksheet. Multiply the result by 100 $ __________/$100
69. Total 2025 voter-approval tax rate, including the unused increment rate. Add Line 68 to one of the following lines (as applicable): Line 50,
Line 51 (counties), Line 59 (taxing units with additional sales tax) or Line 63 (taxing units with pollution) $ __________/$100
42 Tex. Tax Code §26.013(b)
43 Tex. Tax Code §§26.013(a)(1-a), (1-b), and (2)
44 Tex. Tax Code §§26.04(c)(2)(A) and 26.042(a)
45 Tex. Tax Code §§26.0501(a) and (c)
46 Tex. Local Gov’t Code §120.007(d)
47 Tex. Local Gov’t Code §26.04(c)(2)(B)
0.691010
0.681570
0.000000
0.681570
0.689747
-0.008177
1,373,144,623
0
0.669136
0.000000
0.669136
0.689747
-0.020611
1,285,880,641
0
0.561763
0.000000
0.561763
0.589497
-0.027734
1,081,144,829
0
0
0.000000
0.691010
255
Item 2.
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9
-
SECTION 6: De Minimis Rate
The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 48
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. 49
Line De Minimis Rate Worksheet Amount/Rate
70. Adjusted current year NNR M&O tax rate. Enter the rate from Line 40 of the Voter-Approval Tax Rate Worksheet. $ __________/$100
71. Current year total taxable value. Enter the amount on Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________
72. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 71 and multiply by $100. $ __________/$100
73. Current year debt rate. Enter the rate from Line 49 of the Voter-Approval Tax Rate Worksheet. $ __________/$100
74. De minimis rate. Add Lines 70, 72 and 73. $ __________/$100
SECTION 7: Voter Approval Tax Rate Adjustment for Emergency Revenue Rate
In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter-approval tax rate in the manner
provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.50
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. 51
This section will apply to a taxing unit other than a special taxing unit that:
• directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and
• the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the
assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster
occurred or the disaster occurred four years ago.This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate
without holding an election in the prior year.
Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within the
disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2).
Line Emergency Revenue Rate Worksheet Amount/Rate
75. 2024 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet. $ __________/$100
76. Adjusted 2024 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line. 52
If a disaster occurred in 2024 and the taxing unit calculated its 2024 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41)
of the 2024 worksheet due to a disaster, complete the applicable sections or lines of Form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing
Units in Disaster Area Calculation Worksheet.
- or -
If a disaster occurred prior to 2024 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 2024, complete form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to
recalculate the voter-approval tax rate the taxing unit would have calculated in 2024 if it had generated revenue based on an adopted tax rate
using a multiplier of 1.035 in the years following the disaster. 53 Enter the final adjusted 2024 voter-approval tax rate from the worksheet.
- or -
If the taxing unit adopted a tax rate above the 2024 voter-approval tax rate without calculating a disaster tax rate or holding an election due to
a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet. $ __________/$100
77. Increase in 2024 tax rate due to disaster. Subtract Line 76 from Line 75. $ __________/$100
78. Adjusted 2024 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet. $ _____________
79. Emergency revenue. Multiply Line 77 by Line 78 and divide by $100. $ _____________
80. Adjusted 2024 taxable value. Enter the amount in Line 26 of the No-New-Revenue Tax Rate Worksheet. $ _____________
81. Emergency revenue rate. Divide Line 79 by Line 80 and multiply by $100. 53 $ __________/$100
48 Tex. Tax Code §26.012(8-a)
49 Tex. Tax Code §26.063(a)(1)
50 Tex. Tax Code §26.042(b)
51 Tex. Tax Code §26.042(f )
52 Tex. Tax Code §26.042(c)
53 Tex. Tax Code §26.042(b)
0.555313
1,431,000,299
0.034940
0.116262
0.706515
0.689747
0.000000
0.000000
1,343,645,107
0
1,391,992,283
0.000000
256
Item 2.
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 10
Line Emergency Revenue Rate Worksheet Amount/Rate
82. Current year voter-approval tax rate, adjusted for emergency revenue. Subtract Line 81 from one of the following lines (as applicable):
Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (taxing units with the additional sales tax), Line 63 (taxing units with pollution control) or
Line 69 (taxing units with the unused increment rate). $ __________/$100
SECTION 8: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-new-revenue tax rate. ................................................................................................................
As applicable, enter the current year NNR tax rate from: Line 27, Line 28 (counties), or Line 57 (adjusted for sales tax).
Indicate the line number used: ______
Voter-approval tax rate ...................................................................................................................
As applicable, enter the current year voter-approval tax rate from: Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (adjusted for sales tax),
Line 63 (adjusted for pollution control), Line 69 (adjusted for unused increment), or Line 82 (adjusted for emergency revenue).
Indicate the line number used: ______
De minimis rate. ..........................................................................................................................
If applicable, enter the current year de minimis rate from Line 74.
$ __________/$100
$ __________/$100
$ __________/$100
SECTION 9: Addendum
An affected taxing unit that enters an amount described by Tax Code Section 26.012(6)(C) in line 21 must include the following as an addendum:
1. Documentation that supports the exclusion of value under Tax Code Section 26.012(6)(C); and
2. Each statement submitted to the designated officer or employee by the property owner or entity as required by Tax Code Section 41.48(c)(2) for that tax year.
Insert hyperlinks to supporting documentation:
SECTION 10: Taxing Unit Representative Name and Signature
Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or
employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit’s certified appraisal roll or certified
estimate of taxable value, in accordance with requirements in the Tax Code. 54
____________________________________________________________
Printed Name of Taxing Unit Representative
____________________________________________________________ ________________________________________
Taxing Unit Representative Date
54 Tex. Tax Code §§26.04(c-2) and (d-2)
0.691010
0.669556
26
0.691010
49
0.706515
print^here “
sign kherer
257
Item 2.
Notice About 2025 Tax Rates
Property tax rates in CITY OF SANGER.
This notice concerns the 2025 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 $0.669556/$100
This year's voter-approval tax rate $0.691010/$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 Balance
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 19,275,369
DEBT SERVICE FUND 335,225
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
CERTIFICATES OF
OBLIGATION, SERIES
2007
42,500 3,814 0 46,314
GENERAL OBLIGATION
REFUNDING BONDS,
SERIES 2019
245,000 4,900 0 249,900
GENERAL OBLIGATION
REFUNDING BONDS
SERIES 2021B
31,200 4,690 0 35,890
LIMITED TAX NOTES,
SERIES 2023 695,000 125,856 0 820,856
CERTIFICATES OF
OBLIGATION, SERIES
2023C
165,000 534,511 0 699,511
BOND AMINISTRATION
FEES 0 0 1,250 1,250
Total required for 2025 debt service $1,853,721
- Amount (if any) paid from funds listed in
unencumbered funds $10,000
- Amount (if any) paid from other resources $180,000
- Excess collections last year $0
= Total to be paid from taxes in 2025 $1,663,721
+ Amount added in anticipation that the unit will
collect only 100.00% of its taxes in 2025 $0
= Total debt levy $1,663,721
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 07/29/2025 .
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 258
Item 2.
limit the rate of growth of property taxes in the state.
259
Item 2.
Notice About 2025 Tax Rates
Property tax rates in CITY OF SANGER.
This notice concerns the 2025 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 $0.669556/$100
This year's voter-approval tax rate $0.691010/$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 Balance
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 19,275,369
DEBT SERVICE FUND 335,225
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
CERTIFICATES OF
OBLIGATION, SERIES
2007
42,500 3,814 0 46,314
GENERAL OBLIGATION
REFUNDING BONDS,
SERIES 2019
245,000 4,900 0 249,900
GENERAL OBLIGATION
REFUNDING BONDS
SERIES 2021B
31,200 4,690 0 35,890
LIMITED TAX NOTES,
SERIES 2023 695,000 125,856 0 820,856
CERTIFICATES OF
OBLIGATION, SERIES
2023C
165,000 534,511 0 699,511
BOND AMINISTRATION
FEES 0 0 1,250 1,250
Total required for 2025 debt service $1,853,721
- Amount (if any) paid from funds listed in
unencumbered funds $10,000
- Amount (if any) paid from other resources $180,000
- Excess collections last year $0
= Total to be paid from taxes in 2025 $1,663,721
+ Amount added in anticipation that the unit will
collect only 100.00% of its taxes in 2025 $0
= Total debt levy $1,663,721
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 07/29/2025 .
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 260
Item 2.
limit the rate of growth of property taxes in the state.
261
Item 2.
CITY COUNCIL COMMUNICATION
DATE: August 21, 2025
FROM: John Noblitt, City Manager
AGENDA ITEM: Consideration and possible action on Resolution No. 2025-12, Approving and
authorizing the City Manager to execute and submit the ballot indicating
acceptance of the thirteenth amended joint Chapter 11 plan of reorganization of
Purdue Pharma L.P. and its affiliated debtors and authorizing the submission
thereof in the form of an e-ballot.
SUMMARY:
The proposed Purdue (and Sackler family) settlement is actually two settlements being
implemented in connection with Purdue’s bankruptcy proceedings. It consists of a settlement of
Purdue’s claims against the Sacklers (the “Estate Settlement”) to be distributed pursuant to a
chapter 11 bankruptcy plan, and a settlement of direct claims against the Sacklers held by States,
local governments and other creditors (the “Direct Settlement”).
The Purdue Pharma bankruptcy case, after being overturned by the Supreme Court in 2024, has
been revised to remove the non-consensual third-party releases that shielded the Sackler family
(Purdue's former owners) from liability claims related to the opioid crisis. Previously, the plan
sought to discharge claims against the Sacklers, who were not debtors in the bankruptcy, without
the consent of affected claimants.
Certain eligible Texas subdivisions, including the City of Sanger, have received (attached) a ballot to
vote on the Chapter 11 plan that includes the Estate Settlement. Voting on the plan is separate
from participation in the Direct Settlement, and eligible subdivisions must separately (1) vote in the
bankruptcy and (2) join the Direct Settlement in order to receive the benefits of both.
FISCAL INFORMATION:
Budgeted: N/A Amount: $0.00 GL Account: N/A
RECOMMENDED MOTION OR ACTION:
Special Legal Counsel recommends that its client cities approve the cast a ballot to approve the plan.
ATTACHMENTS:
Resolution with exhibit.
262
Item 3.
Resolution – Purdue Pharma L.P.
Page 1 of 3
CITY OF SANGER, TEXAS
RESOLUTION NO. 2025-12
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER, TEXAS,
APPROVING AND AUTHORIZING THE CITY MANAGER TO EXECUTE AND
SUBMIT THE BALLOT INDICATING ACCEPTANCE OF THE THIRTEENTH
AMENDED JOINT CHAPTER 11 PLAN OF REORGANIZATION OF PURDUE
PHARMA L.P. AND ITS AFFILIATED DEBTORS AND AUTHORIZING THE
SUBMISSION THEREOF IN THE FORM OF AN E-BALLOT; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the City of Sanger, Texas (the “City”) has received notice that a solicitation
agent, on behalf of Purdue Pharma L.P., its general partner Purdue Pharma, Inc., and Purdue Pharma’s
wholly owned direct and indirect subsidiaries, as debtors and debtors in possession, is soliciting votes
to accept or reject the Thirteenth Amended Joint Chapter 11 Plan of Reorganization of Purdue
Pharma L.P. and Its Affiliated Debtors, dated March 19, 2025 (the “Plan”); and
WHEREAS, the City can accept or reject the Plan by adopting and submitting an E-Ballot
on or before September 30, 2025, at 4:00 p.m. (prevailing Eastern Time), attached hereto and
incorporated herein by this reference as Exhibit “A” (the “Ballot Form”); and
WHEREAS, the City Council of the City of Sanger, Texas finds there is a substantial
need for participation in the Plan and supports acceptance of the Plan and finds it in the public
interest to participate in voting on such Plan through the Ballot Form.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF SANGER, TEXAS, THAT:
SECTION 1. The City Council of the City of Sanger, Texas hereby approves the Thirteenth
Amended Joint Chapter 11 Plan of Reorganization of Purdue Pharma L.P. and Its Affiliated Debtors,
dated March 19, 2025 (the “Plan”) and approves and adopts the E-Ballot therefor indicating
acceptance of the Plan.
SECTION 2. The City Manager is hereby authorized on behalf of the City to execute, sign, and
submit or cause to be submitted said Ballot Form using the City’s Unique E-Ballot ID assigned
therein, attached hereto and incorporated herein by this reference as Exhibit “A” to Purdue Pharma
Ballot Processing c/o Kroll Restructuring Administration LLC online at
https://restructuring.ra.kroll.com/purduepharma on or before September 30, 2025 at 4:00 p.m.
(prevailing Eastern Time).
263
Item 3.
Resolution – Purdue Pharma L.P.
Page 2 of 3
SECTION 3. This Resolution shall become effective immediately upon passage.
PASSED AND APPROVED THIS 18th DAY OF AUGUST, 2025.
APPROVED:
____________________________
Thomas Muir, Mayor
ATTEST:
________________________________
Kelly Edwards, City Secretary
APPROVED AS TO FORM:
_______________________________
Victoria Thomas, Special Counsel
264
Item 3.
Resolution – Purdue Pharma L.P.
Page 3 of 3
Exhibit A
(Purdue Bankruptcy Ballot Form) 4911-5737-3016, v. 1
265
Item 3.
89428-26
CLASS 4 BALLOT
PLEASE COMPLETE THE FOLLOWING:
Item 1. Amount of Class 4 Claims. Please note that each Claim in Class 4 has been allowed in
the amount of $1.00 for voting purposes only, and not ror purposes of ultimate "Allowance" of a
Claim, distribution of value under the Plan or for any other purpose. For the avoidance of doubt,
the $1.00 amount at which a Claim has been allowed for voting purposes does not impact the
payment that a Holder of a Class 4 Claim may receive.
Claims Amount: $1.00
Item 2. Vote on the Plan. The undersigned Holder of Class 4 Claims hereby votes to (check onl^
one box):
D ACCEPT (I.E., VOTE IN FAVOR OF) the Plan
D REJECT (I.E., VOTE AGAINST) the Plan
Item 3. Acknowledgments and Certification. By signing this Ballot, the undersigned certifies
and/or acknowledges that:
(a) either the undersigned is: (i) the Holder of the Class 4 Claims being voted;
or (ii) an authorized signatory for a person or entity that is a Holder of the
Class 4 Claims being voted, and, in either case, has the full power and
authority to vote to accept or reject the Plan with respect to the Claims
identified in Item 1 above;
(b) the undersigned has been provided with a copy of the Disclosure Statement,
including the Plan and all other exhibits thereto, the Disclosure Statement
& Solicitation Procedures Order without exhibits and a Confirmation
Hearing Notice;
(c) the solicitation of votes is subject to all terms and conditions set forth in the
Plan, Disclosure Statement & Solicitation Procedures Order and the
procedures for the solicitation of votes to accept or reject the Plan contained
therein;
(d) the undersigned has cast the same vote with respect to all of its Class 4
Claims; and
(e) no other Ballots with respect to the amount of the Class 4 Claims identified
in Item 1 above have been cast or, if any other Ballots have been cast with
respect to such Claims, then any such earlier Ballots are hereby revoked.
Voter ID: 43161 192364904288377
266
Item 3.
89428-26
Name of Claimant:
Signature:
Name of Signatory
(if different than Claimant):
If authorized by Agent, Title of Agent:
Street Address:
Street Address:
(continued)
City, State, Zip Code:
Telephone Number:
Email Address:
Date Completed:
Town of S anger, Texas
10
Voter ID: 43161 192364904288377
267
Item 3.
CITY COUNCIL COMMUNICATION
DATE: August 21, 2025
FROM: John Noblitt, City Manager
AGENDA ITEM: Consideration and possible action on Resolution No. 2025-13, Authorizing the
City Manager to enter into the Purdue settlement and authorizing the submission
of the subdivision participation and release form regarding the Purdue
settlement and full release of all claims.
SUMMARY:
The proposed Purdue (and Sackler family) settlement is actually two settlements being
implemented in connection with Purdue’s bankruptcy proceedings. It consists of a settlement of
Purdue’s claims against the Sacklers (the “Estate Settlement”) to be distributed pursuant to a
chapter 11 bankruptcy plan, and a settlement of direct claims against the Sacklers held by States,
local governments and other creditors (the “Direct Settlement”).
The Purdue Pharma bankruptcy case, after being overturned by the Supreme Court in 2024, has
been revised to remove the non-consensual third-party releases that shielded the Sackler family
(Purdue's former owners) from liability claims related to the opioid crisis. Previously, the plan
sought to discharge claims against the Sacklers, who were not debtors in the bankruptcy, without
the consent of affected claimants.
Certain eligible Texas subdivisions, including the City of Sanger, have received (attached) a ballot to
vote on the Chapter 11 plan that includes the Estate Settlement. Voting on the plan is separate
from participation in the Direct Settlement, and eligible subdivisions must separately (1) vote in the
bankruptcy and (2) join the Direct Settlement in order to receive the benefits of both.
This revised plan attempts to address the legal and ethical concerns surrounding non-consensual
third-party releases, while still providing compensation to victims and funding for opioid crisis
abatement efforts.
FISCAL INFORMATION:
Budgeted: N/A Amount: $0.00 GL Account: N/A
RECOMMENDED MOTION OR ACTION:
Special Legal Counsel recommends that its client cities approve participation in the Pardue settlement.
ATTACHMENTS:
Resolution with exhibit.
268
Item 4.
Purdue Settlement Subdivision Participation
Page 1 of 3
CITY OF SANGER, TEXAS
RESOLUTION NO. 2025-13
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANGER, TEXAS,
AUTHORIZING THE CITY MANAGER TO ENTER INTO THE PURDUE
SETTLEMENT AND AUTHORIZING THE SUBMISSION OF THE SUBDIVISION
PARTICIPATION AND RELEASE FORM REGARDING THE PURDUE SETTLEMENT
AND FULL RELEASE OF ALL CLAIMS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City of Sanger has previously adopted and approved the Texas Term
Sheet and Allocation Schedule regarding the Global Opioid Settlement through the Office of the
Attorney General; and
WHEREAS, Office of the Texas Attorney General has generally provided notice relating
to settlement of opioid claims against Purdue (the “Purdue Settlement”); and
WHEREAS, the City of Sanger may participate in this settlement by adopting and
submitting to the National Opioid Settlements Implementation Administrator on or before
September 30, 2025, the Subdivision Participation and Release Form, attached hereto and
incorporated herein by this reference as Exhibit “A” (the “Release Form”);
WHEREAS, the City Council of the City of Sanger, Texas, (i) finds there is a substantial
need for repayment of opioid-related expenditures and payment to abate opioid-related harms in
and about the City of Sanger, (ii) supports the addition of the Purdue Settlement to those
previously adopted; and (iii) supports the adoption and approval the Release Form and finds it to
the in the public interest to approve such settlement;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF SANGER, TEXAS, THAT:
SECTION 1. The City Manager is hereby authorized on behalf of the City to enter into the opioid
settlement with Purdue (the “Purdue Settlement”) and to sign and submit or cause to be submitted
said Subdivision Participation and Release Form, attached hereto and incorporated herein by this
reference as Exhibit “A,” to the National Opioid Settlements Implementation Administrator by
email at opioidsparticipation@rubris.com before September 30, 2025.
SECTION 2. The City Manager is authorized to act on behalf of the City to agree to such future
opioid settlement agreements and release of claims negotiated and recommended by the Texas
Attorney General that provide for distribution of settlement funds to the City.
269
Item 4.
Purdue Settlement Subdivision Participation
Page 2 of 3
SECTION 3. This Resolution shall become effective immediately upon passage.
PASSED AND APPROVED THIS 18th DAY OF AUGUST, 2025.
APPROVED:
____________________________
Thomas Muir, Mayor
ATTEST:
________________________________
Kelly Edwards, City Secretary
APPROVED AS TO FORM:
_______________________________
Victoria Thomas, Special Counsel
270
Item 4.
Purdue Settlement Subdivision Participation
Page 3 of 3
Exhibit A
(Purdue Settlement Subdivision Participation and Release Form)
4923-1932-6552, v. 1
271
Item 4.
K-1
EXHIBIT K
Subdivision Participation and Release Form
Governmental Entity: State:
Authorized Official:
Address 1:
Address 2:
City, State, Zip:
Phone:
Email:
The governmental entity identified above (“Governmental Entity”), in order to obtain and
in consideration for the benefits provided to the Governmental Entity pursuant to that certain
Governmental Entity & Shareholder Direct Settlement Agreement accompanying this
participation form (the “Agreement”)1, and acting through the undersigned authorized official,
hereby elects to participate in the Agreement, grant the releases set forth below, and agrees as
follows.
1. The Governmental Entity is aware of and has reviewed the Agreement, and agrees that by
executing this Participation and Release Form, the Governmental Entity elects to
participate in the Agreement and become a Participating Subdivision as provided therein.
2. The Governmental Entity shall promptly after the Effective Date, and prior to the filing of
the Consent Judgment, dismiss with prejudice any Shareholder Released Claims and
Released Claims that it has filed. With respect to any Shareholder Released Claims and
Released Claims pending in In re National Prescription Opiate Litigation, MDL No. 2804,
the Governmental Entity authorizes the Plaintiffs’ Executive Committee to execute and file
on behalf of the Governmental Entity a Stipulation of Dismissal with Prejud ice
substantially in the form found at https://nationalopioidsettlement.com.
3. The Governmental Entity agrees to the terms of the Agreement pertaining to Participating
Subdivisions as defined therein.
4. By agreeing to the terms of the Agreement and becoming a Releasor, the Governmental
Entity is entitled to the benefits provided therein, including, if applicable, monetary
payments beginning following the Effective Date.
5. The Governmental Entity agrees to use any monies it receives through the Agreement
solely for the purposes provided therein.
6. The Governmental Entity submits to the jurisdiction of the court in the Governmental
Entity’s state where the Consent Judgment is filed for purposes limited to that court’s role
as and to the extent provided in, and for resolving disputes to the extent provided in, the
1 Capitalized terms used in this Exhibit K but not otherwise defined in this Exhibit K have the meanings given to
them in the Agreement or, if not defined in the Agreement, the Master Settlement Agreement.
272
Item 4.
K-2
Agreement. The Governmental Entity likewise agrees to arbitrate before the National
Arbitration Panel as provided in, and for resolving disputes to the extent otherwise
provided in, the Agreement.
7. The Governmental Entity has the right to enforce the Agreement as provided therein.
8. The Governmental Entity, as a Participating Subdivision, hereby becomes a Releasor for
all purposes in the Agreement, including without limitation all provisions of Article 10
(Release), and along with all departments, agencies, divisions, boards, commissions,
districts, instrumentalities of any kind and attorneys, and any person in his or her official
capacity whether elected or appointed to serve any of the foregoing and any agency, person,
or other entity claiming by or through any of the foregoing, and any other entity identified
in the definition of Subdivision Releasor, to the maximum extent of its authority, for good
and valuable consideration, the adequacy of which is hereby confirmed, the Shareholder
Released Parties and Released Parties are, as of the Effective Date, hereby released and
forever discharged by the Governmental Entity and its Subdivision Releasors from: any
and all Causes of Action, including, without limitation, any Estate Cause of Action and any
claims that the Governmental Entity or its Subdivision Releasors would have presently or
in the future been legally entitled to assert in its own right (whether individually or
collectively), notwithstanding section 1542 of the California Civil Code or any law of any
jurisdiction that is similar, comparable or equivalent thereto (which shall conclusively be
deemed waived), whether existing or hereinafter arising, in each case, (A) directly or
indirectly based on, arising out of, or in any way relating to or concerning, in whole or in
part, (i) the Debtors, as such Entities existed prior to or after the Petition Date, and their
Affiliates, (ii) the Estates, (iii) the Chapter 11 Cases, or (iv) Covered Conduct and (B) as
to which any conduct, omission or liability of any Debtor or any Estate is the legal cause
or is otherwise a legally relevant factor (each such release, as it pertains to the Shareholder
Released Parties, the “Shareholder Released Claims ”, and as it pertains to the Released
Parties other than the Shareholder Released Parties, the “Released Claims”). For the
avoidance of doubt and without limiting the foregoing: the Shareholder Released Claims
and Released Claims include any Cause of Action that has been or may be asserted against
any Shareholder Released Party or Released Party by the Governmental Ent ity or its
Subdivision Releasors (whether or not such party has brought such action or proceeding )
in any federal, state, or local action or proceeding (whether judicial, arbitral, or
administrative) (A) directly or indirectly based on, arising out of, or in any way relating to
or concerning, in whole or in part, (i) the Debtors, as such Entities exis ted prior to or after
the Petition Date, and their Affiliates, (ii) the Estates, (iii) the Chapter 11 Cases, or (iv)
Covered Conduct and (B) as to which any conduct, omission or liability of any Debtor or
any Estate is the legal cause or is otherwise a legally relevant factor.
9. As a Releasor, the Governmental Entity hereby absolutely, unconditionally, and
irrevocably covenants not to bring, file, or claim, or to cause, assist or permit to be brought,
filed, or claimed, or to otherwise seek to establish liability for any Shareholder Released
Claims or Released Claims against any Shareholder Released Party or Released Party in
any forum whatsoever, subject in all respects to Section 9.02 of the Master Settlement
Agreement. The releases provided for herein (including the term “Shareholder Released
273
Item 4.
K-3
Claims” and “Released Claims”) are intended by the Governmental Entity and its
Subdivision Releasors to be broad and shall be interpreted so as to give the Shareholder
Released Parties and Released Parties the broadest possible release of any liability relating
in any way to Shareholder Released Claims and Released Claims and extend to the full
extent of the power of the Governmental Entity to release claims. The Agreement shall be
a complete bar to any Shareholder Released Claim and Released Claims.
10. To the maximum extent of the Governmental Entity’s power, the Shareholder Released
Parties and the Released Parties are, as of the Effective Date, hereby released and
discharged from any and all Shareholder Released Claims and Released Claims of the
Subdivision Releasors.
11. The Governmental Entity hereby takes on all rights and obligations of a Participating
Subdivision as set forth in the Agreement.
12. In connection with the releases provided for in the Agreement, each Governmental Entity
expressly waives, releases, and forever discharges any and all provisions, rights, and
benefits conferred by any law of any state or territory of the United States or other
jurisdiction, or principle of common law, which is similar, comparable, or equivalent to
§ 1542 of the California Civil Code, which reads:
General Release; extent. A general release does not extend to claims that
the creditor or releasing party does not know or suspect to exist in his or her
favor at the time of executing the release that, if known by him or her, would
have materially affected his or her settlement with the debtor or released
party.
A Releasor may hereafter discover facts other than or different from those which it knows,
believes, or assumes to be true with respect to the Shareholder Released Claims or such
other Claims released pursuant to this release, but each Governmental Entity hereby
expressly waives and fully, finally, and forever settles, releases and discharges, upon the
Effective Date, any and all Shareholder Released Claims or such other Claims released
pursuant to this release that may exist as of such date but which Releasors do not know or
suspect to exist, whether through ignorance, oversight, error, negligence or through no fault
whatsoever, and which, if known, would materially affect the Governmental Entities’
decision to participate in the Agreement.
13. Nothing herein is intended to modify in any way the terms of the Agreement, to which
Governmental Entity hereby agrees. To the extent any portion of this Participation and
Release Form not relating to the release of, or bar against, liability is interpreted differently
from the Agreement in any respect, the Agreement controls.
14. Notwithstanding anything to the contrary herein or in the Agreement, (x) nothing herein
shall (A) release any Excluded Claims or (B) be construed to impair in any way the rights
and obligations of any Person under the Agreement; and (y) the Releases set forth herein
shall be subject to being deemed void to the extent set forth in Section 9.02 of the Master
Settlement Agreement.
274
Item 4.
K-4
I have all necessary power and authorization to execute this Participation and Release Form
on behalf of the Governmental Entity.
Signature: _____________________________
Name: _____________________________
Title: _____________________________
Date: _____________________________
275
Item 4.
CITY COUNCIL COMMUNICATION
DATE: August 18, 2025
FROM: Kelly Edwards, City Secretary
AGENDA ITEM: Consideration and possible action on the minutes from the August 4, 2025,
meeting.
SUMMARY:
N/A
FISCAL INFORMATION:
Budgeted: N/A Amount: $0.00 GL Account: N/A
RECOMMENDED MOTION OR ACTION:
Approve the minutes from the meeting on August 4, 2025.
ATTACHMENTS:
City Council minutes
276
Item 5.
City Council Minutes 08/04/2025
Page 1 of 7
CITY COUNCIL
MEETING MINUTES
AUGUST 04, 2025, 6:00 PM
CITY COUNCIL REGULAR MEETING
HISTORIC CHURCH BUILDING - 403 N 7TH STREET, SANGER, TEXAS
CALL THE WORK SESSION TO ORDER AND ESTABLISH A QUORUM
Mayor Muir called the work session to order at 6:00 p.m.
COUNCILMEMBERS PRESENT
Mayor Thomas Muir
Mayor Pro Tem, Place 2 Gary Bilyeu
Councilmember, Place 1 Marissa Barrett
Councilmember, Place 4 Allen Chick
Councilmember, Place 5 Victor Gann
COUNCILMEMBERS ABSENT
Councilmember, Place 3 Josh Burrus
STAFF MEMBERS PRESENT:
City Manager John Noblitt, City Secretary Kelly Edwards, Chief Financial Officer Clayton Gray,
Director of Development Services Ramie Hammonds, Police Chief Tyson Cheek, and Lt. Justin
Lewis.
DISCUSSION ITEMS
1. Presentation of Utility Rate Study.
Director Gray introduced Chris Ekrut, NewGen Strategies and Solutions.
Mr. Ekrut provided a presentation and overview of the utility rate study.
Discussion ensued regarding the business costs, the Electric rate design for non-profit
businesses, municipal comparisons, and economies of scale.
Mr. Ekrut also answered questions regarding the rates to supply the services to those moving
into the community.
277
Item 5.
City Council Minutes 08/04/2025
Page 2 of 7
OVERVIEW OF ITEMS ON THE REGULAR AGENDA
Discussion ensued regarding Item 17. The Mayor provided an overview of the board
appointments.
Discussion ensued regarding Item 19. Councilmember Chick asked questions, which City
Manager Noblitt provided an overview.
Discussion ensued regarding Item 13. Councilmember Bilyeu clarified that the SUP is for one
three-year period. Director Hammonds confirmed.
Discussion ensued regarding Item 14. Director Hammonds provided an overview of the updated
Exhibit A for the Zoning Change request.
ADJOURN THE WORK SESSION
There being no further business, Mayor Muir adjourned the work session at 6:47 p.m.
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 4 Allen Chick
Councilmember, Place 5 Victor Gann
COUNCILMEMBERS ABSENT
Councilmember, Place 3 Josh Burrus
STAFF MEMBERS PRESENT:
City Manager John Noblitt, City Secretary Kelly Edwards, Chief Financial Officer Clayton Gray,
Director of Development Services Ramie Hammonds, Director of Public Works Jim Bolz, Parks &
Recreation Director Ryan Nolting, Police Chief Tyson Cheek, and Lt. Justin Lewis.
278
Item 5.
City Council Minutes 08/04/2025
Page 3 of 7
INVOCATION AND PLEDGE
Councilmember Gann gave the Invocation. The Pledge of Allegiance was led by Councilmember
Bilyeu.
CITIZENS COMMENTS
Rich Wilson, spoke regarding the additional property tax revenues proposed in the 2025-2026
Fiscal Year budget, would like the Council to look at opportunities to lower the tax rate.
CONSENT AGENDA
2. Consideration and possible action on the minutes from the July 21, 2025, meeting.
3. Consideration and possible action on a Replat of Sanger South Subdivision being
approximately 0.662 acres of land described as A0071A BURLESON, TR 8 and Sanger
South, BLK 3, Lot 15 within the City of Sanger, generally on the west side of Cowling
Road and across from the Cowling Road and Quail Crossing intersection.
4. Consideration and possible action on the Final Plat of Clear Creek Intermediate School,
being 13.356 acres, located in the City of Sanger, and generally located on the west
side of South Stemmons Frwy approximately 667 feet south of the intersection of the
Business I-35 ramp and South Stemmons Frwy.
5. Consideration and possible action on the Final Plat of Sanger High School, being
55.886 acres, located in the City of Sanger, and generally located on the southeast
corner of the intersection of FM 455 and Indian Lane.
6. Consideration and possible action on a Final Plat of Lois Road Estates Subdivision Filing
No. 1, being approximately 38.769 acres of land described as A0029A R. BEEBEE, TR,
within the City of Sanger, generally located on the south side of Lois Rd approximately
1219 feet west of the intersection of Marion Rd and Lois Rd.
7. Consideration and possible action on a Final Plat of Lois Road Estates Subdivision Filing
No. 2, being approximately 29.228 acres of land described as A0029A R. BEEBEE, TR,
within the City of Sanger, generally located on the south side of Lois Rd approximately
1219 feet west of the intersection of Marion Rd and Lois Rd.
8. Consideration and possible action to amend the Interlocal Cooperation Agreement
between Denton County and the City of Sanger Police and Fire Departments for the
use of the Denton County Radio Communications System for Fiscal Year 2024-2025
due to a change in radio/contract.
279
Item 5.
City Council Minutes 08/04/2025
Page 4 of 7
9. Consideration and possible action to amend the Interlocal Cooperation Agreement
between Denton County and the City of Sanger Police and Fire Departments for the
use of the Denton County Radio Communications System for Fiscal Year 2025-2026
due to a change in radio/contract.
10. Consideration and possible action on entering into an agreement with KSA Engineers,
Inc to perform a groundwater resource evaluation, water storage and pumping site
modeling, and preparation of conceptual design documents and authorize the City
Manager to execute said agreement.
Motion to approve the consent agenda as presented.
Motion: Bilyeu
Second: Gann
Ayes: Barrett, Bilyeu, Chick, and Gann.
Nays: None
Motion passed unanimously.
PUBLIC HEARING ITEMS
11. Conduct a public hearing on a request for a Specific Use Permit (SUP) for Office Use,
on the south end 3.935 acres of land described as A0029AR BEEBE, TR 132 and known
as 207 Chapman Dr, zoned as Industrial 1 (I-2) and generally located on the north side
of Chapman Dr approximately 525 feet east of the intersection of Chapman Dr and 5th
St.
Mayor Muir opened the public hearing at 7:06 p.m.
Director Hammonds provided an overview of the item
Mayor Muir closed the public hearing at 7:07 p.m.
12. Conduct a public hearing on a request for a zoning change from Agriculture A to
Planned Development PD for approximately 130.907 acres of land, 60 acres described
as A0029A R. BEEBEE, TR 67 & 68(PT) and A0029 R. BEEBE, TR 66(PT), within the
City of Sanger, and generally located north of FM 455 and East of the Santa Fe
Railroad.
Mayor Muir opened the public hearing at 7:08 p.m.
Director Hammonds provided an overview of the item.
Jerry Sylo, representing the applicant, would answer any questions regarding the
development.
280
Item 5.
City Council Minutes 08/04/2025
Page 5 of 7
Charles Wood, provided an overview of his concerns with the development.
Mayor Muir closed the public hearing at 7:13 p.m.
ACTION ITEMS
13. Consideration and possible action on Ordinance No. 08-21-25 a request for a Specific
Use Permit (SUP) for Office Use, on the south end .26 acres of land described as
A0029AR BEEBE, TR 132 and known as 207 Chapman Dr, zoned as Industrial 1 (I-2)
and generally located on the north side of Chapman Dr approximately 525 feet east of
the intersection of Chapman Dr and 5th St.
Motion to approve.
Motion: Bilyeu
Second: Gann
Ayes: Barrett, Bilyeu, Chick, and Gann.
Nays: None
Motion passed unanimously.
14. Consideration and possible action on Ordinance No. 08-22-25 a request for a zoning
change from Agriculture A to Planned Development PD for approximately 130.907
acres of land, 60 acres described as A0029A R. BEEBEE, TR 67 & 68(PT) and A0029 R.
BEEBE, TR 66(PT), within the City of Sanger, and generally located north of FM 455
and East of the Santa Fe Railroad.
Motion to approve the Exhibit A, Development Standards as presented tonight, with
the following changes which would include that the parks must be completed after one
hundred (100) homes, that the recirculating trail for park Area A be completed prior to
the neighborhood build-out, and there be a 15 foot setback if it an outdoor area is
attached to the house, and a 5 foot setback allowed if it is an accessory structure.
Motion: Bilyeu
Second: Barrett
Ayes: Barrett, Bilyeu
Nays: Chick and Gann
Motion tied 2-2-0. The Mayor voted due to the tie, and the motion passed 3-2-0 with
Mayor Muir voting in favor.
281
Item 5.
City Council Minutes 08/04/2025
Page 6 of 7
15. Consideration and possible action on Change Order No. 4 in the amount of $11,406.00
with Ana Site Construction, LLC for the additional work on water and sewer lines and
authorize the City Manager to execute said Change Order No. 4.
Motion to approve.
Motion: Bilyeu
Second: Gann
Ayes: Barrett, Bilyeu, Chick, and Gann.
Nays: None
Motion passed unanimously.
16. Consideration and possible action on Resolution No. 2025-10 accepting the proposed
property tax rate; establishing dates for public hearings on the proposed property tax
rate and Fiscal Year 2025-2026 budget; providing for the dates for the City Council to
approve the property tax rate and Fiscal Year 2025-2026 budget; and providing for
publication of public hearing notices as provided by the Texas law.
Motion to approve.
Motion: Bilyeu
Second: Gann
Ayes: Barrett, Bilyeu, Chick, and Gann.
Nays: None
Motion passed unanimously.
17. Consideration and possible action on Resolution No. 2025-11, Appointing and
Reappointing members to the 4A Industrial Development Corporation; 4B Development
Corporation; Parks and Recreation / Keep Sanger Beautiful Board; Board of
Adjustment; Library Board; Planning and Zoning Commission, Capital Improvements,
and Sanger Cultural Education Facilities Finance Corporation.
Motion to approve.
Motion: Gann
Second: Bilyeu
Ayes: Barrett, Bilyeu, Chick, and Gann.
Nays: None
Motion passed unanimously.
282
Item 5.
City Council Minutes 08/04/2025
Page 7 of 7
FUTURE AGENDA ITEMS
City Manager Noblitt stated the following:
The public hearing for the tax rate would be held at 7:00 PM on August 18, 2025.
The September 2, 2025, Council work session at 6:00 PM will include a presentation of
the Marion Road project plans, which have reached 30% completion.
The Texas Commission on Environmental Quality (TCEQ) will hold a public hearing
regarding the Laguna Azure permit on August 14, 2025, at 7:00 PM at the Denton Civic
Center.
The Special Council meeting for August 11, 2025, has been cancelled.
INFORMATIONAL ITEMS
18. Republic Services Waste Report - June 2025
19. The Metropolitan Transportation Plan for North Central Texas - Mobility 2050
20. Atmos Energy Mid-Tex Division Rate Tariffs – Rate Schedule – August 2025
ADJOURN
There being no further business, Mayor Muir adjourned the meeting at 8:09 p.m.
_______________________________
Thomas E. Muir, Mayor
______________________________
Kelly Edwards, City Secretary
283
Item 5.
CITY COUNCIL COMMUNICATION
DATE: August 18, 2025
FROM: Ryan Nolting, Parks & Recreation Director
Donna Green, Marketing & Special Events Director
AGENDA ITEM: Consideration and possible action regarding the Old Bolivar Station Songwriters
Festival Special Event permit to allow alcohol consumption at and during the
event in downtown on October 4, 2025.
SUMMARY:
The Special Event ordinance that was adopted on Nov. 6, 2024, expands on the regulations and
guidelines for special event permits. The ordinance provides for the sale, distribution, and
consumption of alcoholic beverages on City-owned property with City Council approval.
Per ordinance #11-30-23, this permit is being provided to the City Council due to the request for
the consumption of alcohol on public property.
The approval of alcohol is on a case-by-case basis only.
Alcohol will be sold by our downtown merchants, not outside vendors.
Approving will allow for consumption on blocked city streets in the downtown area.
Sanger Police Department has approved the attached Special Events Application.
FISCAL INFORMATION:
Budgeted: NA Amount: NA GL Account: NA
RECOMMENDED MOTION OR ACTION:
Staff recommends approval.
ATTACHMENTS:
City Council Communication
Sanger Song Writers Festival - Special Event Application
Sanger Song Writers Festival – Temporary Street Closer Permit
284
Item 6.
285
Item 6.
286
Item 6.
287
Item 6.
288
Item 6.
289
Item 6.
290
Item 6.
291
Item 6.
CITY OF SANGER, TEXAS
MONTHLY FINANCIAL AND INVESTMENT REPORT
FOR THE MONTH ENDING JUNE 30, 2025
PREPARED BY THE FINANCE DEPARTMENT
292
Item 7.
City of Sanger M onthly Financial & Investment Report
2 | Page
TABLE OF CONTENTS
Introduction ..................................................................................................................................... 3
Financial Report
General Fund ..................................................................................................................... 4
Enterprise Fund .................................................................................................................. 6
Internal Service Fund ......................................................................................................... 8
Debt Service Fund ........................................................................................................... 10
Capital Projects Fund ....................................................................................................... 12
Enterprise Capital Projects Fund ...................................................................................... 14
4A Fund ........................................................................................................................... 16
4B Fund ........................................................................................................................... 18
Cash and Investment Report
Total Cash and Investments............................................................................................. 20
General Fund ................................................................................................................... 22
Enterprise Fund ................................................................................................................ 23
Debt Service and Capital Projects Funds ......................................................................... 24
4A and 4B Funds ............................................................................................................. 25
Certification ...................................................................................................................... 26
293
Item 7.
City of Sanger M onthly Financial & Investment Report
3 | Page
INTRODUCTION
COMMENTS
This is the financial report for the period ending June 30, 2025. Revenues and expenditures reflect activity from
October 1, 2024, through June 30, 2025 (75% of the fiscal year).
GENERAL FUND
The General Fund has collected 95% of projected operating revenues.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 72% of the annual budget
All expenditure categories are within projections.
ENTERPRISE FUND
The Enterprise Fund has collected 73% of projected operating revenues.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 69% of the annual budget.
All expenditure categories are within projections.
INTERNAL SERVICE FUND
The Internal Service Fund has collected 76% of projected transfers from the General and Enterprise Funds.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 73% of the annual budget.
All expenditure categories are within projections.
This unaudited report is designed for internal use and does not include all the funds and accounts in the City of
Sanger’s operations. For a complete report, refer to the City of Sanger Annual Financial Report, available at
https://www.sangertexas.org/177/Financial-Transparency
294
Item 7.
City of Sanger M onthly Financial & Investment Report
4 | Page
GENERAL FUND
Annual Budget
Year to Date
Actual % of Budget Budget Balance
Revenues
Property Taxes 7,715,872$ 7,488,406$ 97%227,466$
Sales & Beverage Taxes 1,943,000 1,314,744 68%628,256
Franchise Fees 1,150,239 801,318 70%348,921
Solid Waste 1,366,000 946,851 69%419,149
Licenses & Permits 681,750 1,629,024 239%(947,274)
Fines & Forfeitures 187,926 107,386 57%80,540
Department Revenues 1,180,246 1,121,620 95%58,626
Interest 365,000 377,292 103%(12,292)
Miscellaneous 149,400 182,176 122%(32,776)
Transfers 395,000 371,250 94%23,750
Total Revenues 15,134,433$ 14,340,067$ 95%794,366$
Expenditures
Police 3,879,638$ 2,873,664$ 74%1,005,974$
Fire 3,657,301 2,541,387 69%1,115,914
Municipal Court 289,619 180,339 62%109,280
Development Services 1,242,858 808,123 65%434,735
Streets 948,312 702,047 74%246,265
Parks & Recreation 950,890 667,860 70%283,030
Library 594,357 397,011 67%197,346
Solid Waste 1,200,000 870,628 73%329,372
Transfers 2,402,878 1,845,427 77%557,451
Total Expenditures 15,165,853$ 10,886,486$ 72%4,279,367$
Revenues Over(Under) Expenditures (31,420)$ 3,453,581$ (3,485,001)$
CITY OF SANGER, TEXAS
Revenue & Expense Report (Unaudited)
June 30, 2025
General Fund
295
Item 7.
City of Sanger M onthly Financial & Investment Report
5 | Page
95%72%
OF ANNUAL
BUDGET
OF ANNUAL
BUDGET10,886,486$
YTD EXPENDITURES
$14,340,067
YTD REVENUES
70%
FRANCHISE
FEE
REVENUE
97%
PROPERTY
TAX
REVENUE
68%
SALES TAX
REVENUE
69%
SOLID
WASTE
REVENUE
100%
OTHER
REVENUES
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
OCT NOV DEC JAN FEB MAR ARP MAY JUN JUL AUG SEP
3-YEAR GENERAL FUND REVENUE TRENDS
22-23 23-24 24-25
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
Po
l
i
c
e
Fi
r
e
Co
u
r
t
De
v
S
v
c
St
r
e
e
t
s
Pa
r
k
s
Li
b
r
a
r
y
So
l
i
d
W
a
s
t
e
Tr
a
n
s
f
e
r
s
EXPENDITURES BY DEPARTMENT: BUDGET & ACTUAL
Budget YTD
296
Item 7.
City of Sanger M onthly Financial & Investment Report
6 | Page
ENTERPRISE FUND
Annual Budget
Year to Date
Actual % of Budget Budget Balance
Revenues
Water 2,952,439$ 2,169,345$ 73%783,094$
Wastewater 3,044,402 2,128,601 70%915,801
Electric 9,259,319 6,554,415 71%2,704,904
Penalties & Fees 231,500 165,106 71%66,394
Interest 122,500 163,535 133%(41,035)
Miscellaneous 149,020 161,932 109%(12,912)
Transfers 300,000 300,000 0%-
Total Revenues 16,059,180$ 11,642,934 73%4,416,246$
Expenditures
Water 2,154,483$ 1,480,388 69%674,095
Wastewater 1,052,837 846,414 80%206,423
Electric 7,961,520 4,642,566 58%3,318,954
Customer Service 472,058 322,246 68%149,812
Debt Service 2,377,599 2,295,576 97%82,023
Transfers 2,040,683 1,555,512 76%485,171
Total Expenditures 16,059,180 11,142,702 69%4,916,478
Revenues Over(Under) Expenditures -$ 500,232$ (500,232)$
CITY OF SANGER, TEXAS
Enterprise Fund
Revenue & Expense Report (Unaudited)
June 30, 2025
297
Item 7.
City of Sanger M onthly Financial & Investment Report
7 | Page
73%69%
OF ANNUAL
BUDGET
OF ANNUAL
BUDGET
YTD REVENUES YTD EXPENDITURES
$11,642,934 $11,142,702
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
OCT NOV DEC JAN FEB MAR ARP MAY JUN JUL AUG SEP
3-YEAR ENTERPRISE FUND REVENUE TRENDS
22-23 23-24 24-25
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
Wa
t
e
r
Wa
s
t
e
w
a
t
e
r
El
e
c
t
r
i
c
Cu
s
t
o
m
e
r
Se
r
v
i
c
e
De
b
t
S
e
r
v
i
c
e
Tr
a
n
s
f
e
r
s
EXPENDITURES BY DEPARTMENT: BUDGET & ACTUAL
Budget YTD
71%
ELECTRIC
REVENUE
73%
WATER
REVENUES
70%
WASTE
WATER
REVENUES
98%
OTHER
REVENUES
298
Item 7.
City of Sanger M onthly Financial & Investment Report
8 | Page
INTERNAL SERVICE FUND
Annual Budget
Year to Date
Actual % of Budget Budget Balance
Revenues
Transfer from Enterprise Fund 1,945,684$ 1,484,262$ 76%461,422$
Transfer from General Fund 1,945,683 1,484,262 76%461,421$
Transfer from 4A 15,000 15,000 100%-$
Transfer from 4B 15,000 15,000 100%-
Total Revenues 3,921,367 2,998,524 76%922,843
Operating Expenditures
City Council 70,300$ 53,839 77%16,461$
Administration 397,863 321,241 81%76,622
City Secretary 212,898 144,498 68%68,400
Legal 524,768 327,916 62%196,852
Public Works 499,428 204,579 41%294,849
Finance 575,370 438,693 76%136,677
Human Resources 380,845 293,369 77%87,476
Marketing 635,844 487,420 77%148,424
Facilities 375,742 320,685 85%55,057
Non-Departmental 490,340 455,317 93%35,023
Total Expenditures 4,163,398 3,047,557 73%1,115,841
Revenues Over(Under) Expenditures (242,031)$ (49,033)$ (192,998)$
CITY OF SANGER, TEXAS
Internal Service Fund
Revenue & Expense Report (Unaudited)
June 30, 2025
299
Item 7.
City of Sanger M onthly Financial & Investment Report
9 | Page
76%73%
OF ANNUAL
BUDGET
OF ANNUAL
BUDGET
YTD REVENUES YTD EXPENDITURES
$2,998,524 $3,047,557
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
OCT NOV DEC JAN FEB MAR ARP MAY JUN JUL AUG SEP
3-YEAR INTERNAL SERVICE FUND REVENUE TRENDS
22-23 23-24 24-25
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
Ci
t
y
C
o
u
n
c
i
l
Ad
m
i
n
Ci
t
y
S
e
c
r
e
t
a
r
y
Le
g
a
l
Pu
b
l
i
c
W
o
r
k
s
Fi
n
a
n
c
e
Hu
m
a
n
Re
s
o
u
r
c
e
s
Ma
r
k
e
t
i
n
g
Fa
c
i
l
i
t
i
e
s
No
n
-
D
e
p
t
EXPENDITURES BY DEPARTMENT: BUDGET & ACTUAL
Budget YTD
100%
4A FUND
TRANSFERS
76%
GENERAL
FUND
TRANSFERS
76%
ENTERPRISE
FUND
TRANSFERS
100%
4B FUND
TRANSFERS
300
Item 7.
City of Sanger M onthly Financial & Investment Report
10 | Page
DEBT SERVICE FUND
Annual Budget
Year to Date
Expenditures &
Encumbrances % of Budget Budget Balance
Revenues
Property Taxes 1,659,557$ 1,612,494 97%47,063$
Interest 12,000 13,733 114%(1,733)
Transfers 180,000 180,000$ 100%-
Total Revenues 1,851,557$ 1,806,227 98%45,330$
Operating Expenditures
Debt Service 1,849,252 1,806,383 98%42,869
Total Expenditures 1,849,252 1,806,383 98%42,869
Revenues Over(Under) Expenditures 2,305$ (156)$ 2,461$
CITY OF SANGER, TEXAS
Debt Service Fund
Revenue & Expense Report (Unaudited)
June 30, 2025
301
Item 7.
City of Sanger M onthly Financial & Investment Report
11 | Page
98%98%
OF ANNUAL
BUDGET
OF ANNUAL
BUDGET
YTD REVENUES YTD EXPENDITURES
$1,806,227 $1,806,383
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
OCT NOV DEC JAN FEB MAR ARP MAY JUN JUL AUG SEP
3-YEAR DEBT SERVICE FUND REVENUE TRENDS
22-23 23-24 24-25
$1,780,000
$1,790,000
$1,800,000
$1,810,000
$1,820,000
$1,830,000
$1,840,000
$1,850,000
$1,860,000
De
b
t
S
v
c
EXPENDITURES BY DEPARTMENT: BUDGET & ACTUAL
Budget YTD
100%
TRANSFERS
97%
PROPERTY
TAX
REVENUE
100%
INTEREST
INCOME
302
Item 7.
City of Sanger M onthly Financial & Investment Report
12 | Page
CAPITAL PROJECTS FUND
Annual Budget
Year to Date
Actual % of Budget Budget Balance
Revenues
Interest 50,000$ 28,584$ 57%21,416
Transfers 500,000 342,896 69%157,104
Sale of Capital Assets 12,000,000 - 0%12,000,000
Total Revenues 12,550,000 371,480 3%12,178,520
Operating Expenditures
2025-26 Street Rehab 791,594 - 0%791,594
Street/Utility Maintenance Program 200,000 34,650 17%165,350
Marion Road - Arterial 3,000,000 1,650,700 55%1,349,300
Belz Road Reconstruction - 1,335,000 0%(1,335,000)
I-35 Aesthetics 1,000,000 327,534 33%672,466
Total Streets Projects 4,991,594 3,347,884 67%1,643,710
Porter Park Phase II 800,000 - 0%800,000
Senior Center Improvements 550,000 464,016 84%85,984
Community Center Renovation 100,000 - 0%100,000
Porter Park Pon Renovations 530,000 - 0%530,000
Total Parks Projects 1,980,000 464,016 23%1,515,984
Joint Public Safety Facility 800,000 - 0%800,000
Total Nondepartmental Projects 800,000 - 0%800,000
Total Expenditures 7,771,594 3,811,900 49%3,959,694
Revenues Over(Under) Expenditures 4,778,406$ (3,440,420)$ 8,218,826$
CITY OF SANGER, TEXAS
Capital Projects Fund
Revenue & Expense Report (Unaudited)
June 30, 2025
303
Item 7.
City of Sanger M onthly Financial & Investment Report
13 | Page
3%49%
OF ANNUAL
BUDGET
OF ANNUAL
BUDGET
YTD REVENUES YTD EXPENDITURES
$371,480 $3,811,900
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
OCT NOV DEC JAN FEB MAR ARP MAY JUN JUL AUG SEP
3-YEAR CAPITAL PROJECTS FUND REVENUE TRENDS
22-23 23-24 24-25
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
20
2
5
-
2
6
S
t
r
e
e
t
Re
h
a
b
St
r
e
e
t
/
U
t
i
l
i
t
y
Ma
i
n
t
e
n
a
n
c
e
Pr
o
g
r
a
m
Ma
r
i
o
n
R
o
a
d
-
Ar
t
e
r
i
a
l
Be
l
z
R
o
a
d
Re
c
o
n
s
t
r
u
c
t
i
o
n
I-
3
5
A
e
s
t
h
e
t
i
c
s
Po
r
t
e
r
P
a
r
k
Ph
a
s
e
I
I
Se
n
i
o
r
C
e
n
t
e
r
Im
p
r
o
v
e
m
e
n
t
s
Co
m
m
u
n
i
t
y
Ce
n
t
e
r
Re
n
o
v
a
t
i
o
n
Po
r
t
e
r
P
a
r
k
P
o
n
Re
n
o
v
a
t
i
o
n
s
Jo
i
n
t
P
u
b
l
i
c
Sa
f
e
t
y
F
a
c
i
l
i
t
y
EXPENDITURES BY DEPARTMENT: BUDGET & ACTUAL
Budget YTD
0%
SALE OF
CAPITAL
ASSETS
57%
INTEREST
INCOME
69%
TRANSFERS
304
Item 7.
City of Sanger M onthly Financial & Investment Report
14 | Page
ENTERPRISE CAPITAL PROJECTS FUND
Annual Budget
Year to Date
Actual % of Budget Budget Balance
Revenues
Water Taps 350,000$ 130,800$ 37%219,200$
Sewer Taps 400,000 180,750 45%219,250
Interest 200,000 125,388 63%74,612
State Reimbursements 3,500,000 266,631 0%3,233,369
Total Revenues 4,450,000$ 703,569 16%3,746,431$
Operating Expenditures
Water: Automated Metering System - 64,429 0%(64,429)
Water: I-35 Utility Relocation - 317,322 0%(317,322)
Total Water Projects - 381,751 0%(381,751)
Sewer: I-35 Utility Relocation - 317,322 0%(317,322)
Sewer: Railroad Lift Station 208,319 - 0%208,319
Sewer: Keaton Road Sewer 320,000 - 0%320,000
Sewer: Fifth Street Rehab 350,000 - 0%350,000
Sewer: WWTP Blowers 291,681 291,682 0%(1)
Sewer: WWTP Clarifiers 200,000 - 0%200,000
Total Sewer Projects 1,370,000 609,004 44%760,996
Riley Propoerty Purchase - 7,253 0%(7,253)
Total Joint Projects - 7,253 0%(7,253)
Total Expenditures 1,370,000 998,008 73%371,992
Revenues Over(Under) Expenditures 3,080,000$ (294,439)$ 3,374,439$
CITY OF SANGER, TEXAS
Enterprise Capital Projects Fund
Revenue & Expense Report (Unaudited)
June 30, 2025
305
Item 7.
City of Sanger M onthly Financial & Investment Report
15 | Page
16%73%
OF ANNUAL
BUDGET
OF ANNUAL
BUDGET
YTD REVENUES YTD EXPENDITURES
$703,569 $998,008
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
OCT NOV DEC JAN FEB MAR ARP MAY JUN JUL AUG SEP
3-YEAR ENTERPRISE CAPITAL PROJECTS FUND REVENUE TRENDS
22-23 23-24 24-25
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
Wa
t
e
r
:
Au
t
o
m
a
t
e
d
Me
t
e
r
i
n
g
S
y
s
t
e
m
Wa
t
e
r
:
I
-
3
5
Ut
i
l
i
t
y
R
e
l
o
c
a
t
i
o
n
Se
w
e
r
:
I
-
3
5
Ut
i
l
i
t
y
R
e
l
o
c
a
t
i
o
n
Se
w
e
r
:
R
a
i
l
r
o
a
d
Li
f
t
S
t
a
t
i
o
n
Se
w
e
r
:
K
e
a
t
o
n
Ro
a
d
S
e
w
e
r
Se
w
e
r
:
F
i
f
t
h
St
r
e
e
t
R
e
h
a
b
Se
w
e
r
:
W
W
T
P
Bl
o
w
e
r
s
Se
w
e
r
:
W
W
T
P
Cl
a
r
i
f
i
e
r
s
Ri
l
e
y
P
r
o
p
o
e
r
t
y
Pu
r
c
h
a
s
e
EXPENDITURES BY DEPARTMENT: BUDGET & ACTUAL
Budget YTD
63%
INTEREST
INCOME
37%
WATER TAPS
45%
SEWER
TAPS
0%
STATE
PAYMENTS
306
Item 7.
City of Sanger M onthly Financial & Investment Report
16 | Page
4A FUND
Annual Budget
Year to Date
Actual % of Budget Budget Balance
Revenues
Sales Tax 962,500$ 650,552$ 68%311,948$
Interest 95,000 110,719$ 117%(15,719)
Total Revenues 1,057,500$ 761,271 72%296,229$
Operating Expenditures
Economic Development 561,747$ 327,502$ 58%234,245$
Transfers 15,000 15,000 100%-
Total Expenditures 576,747 342,502 59%234,245
Revenues Over(Under) Expenditures 480,753$ 418,769$ 61,984$
CITY OF SANGER, TEXAS
4A Fund
Revenue & Expense Report (Unaudited)
June 30, 2025
307
Item 7.
City of Sanger M onthly Financial & Investment Report
17 | Page
72%59%
OF ANNUAL
BUDGET
OF ANNUAL
BUDGET
YTD REVENUES YTD EXPENDITURES
$761,271 $342,502
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
OCT NOV DEC JAN FEB MAR ARP MAY JUN JUL AUG SEP
3-YEAR 4A FUND REVENUE TRENDS
22-23 23-24 24-25
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
Ec
o
n
o
m
i
c
De
v
e
l
o
p
m
e
n
t
Tr
a
n
s
f
e
r
s
EXPENDITURES BY DEPARTMENT: BUDGET & ACTUAL
Budget YTD
68%
SALES TAX
REVENUE
117%
INTEREST
INCOME
308
Item 7.
City of Sanger M onthly Financial & Investment Report
18 | Page
4B FUND
Annual Budget
Year to Date
Actual % of Budget Budget Balance
Revenues
Sales Tax 962,500$ 650,552$ 68%311,948$
Interest 44,000 56,810$ 129%(12,810)
Total Revenues 1,006,500$ 707,362 70%299,138$
Operating Expenditures
Economic Development 291,746$ 93,903$ 32%197,843$
Transfers 195,000 195,000 100%-
Total Expenditures 486,746 288,903 59%197,843
Revenues Over(Under) Expenditures 519,754$ 418,459$ 101,295$
CITY OF SANGER, TEXAS
4B Fund
Revenue & Expense Report (Unaudited)
June 30, 2025
309
Item 7.
City of Sanger M onthly Financial & Investment Report
19 | Page
70%59%
OF ANNUAL
BUDGET
OF ANNUAL
BUDGET
YTD REVENUES YTD EXPENDITURES
$707,362 $288,903
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
OCT NOV DEC JAN FEB MAR ARP MAY JUN JUL AUG SEP
3-YEAR 4A FUND REVENUE TRENDS
22-23 23-24 24-25
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
Ec
o
n
o
m
i
c
De
v
e
l
o
p
m
e
n
t
Tr
a
n
s
f
e
r
s
EXPENDITURES BY DEPARTMENT: BUDGET & ACTUAL
Budget YTD
68%
SALES TAX
REVENUE
129%
INTEREST
INCOME
310
Item 7.
City of Sanger M onthly Financial & Investment Report
20 | Page
CASH AND INVESTMENTS REPORT
Name General Enterprise Debt Service Capital
Projects Total
UNRESTRICTED
Cash for Operations 19,706,342$ 7,299,048$ -$ -$ 27,005,390$
Contingency Reserves for Operations 1,125,883 1,120,029 - - 2,245,912
TOTAL UNRESTRICTED 20,832,225$ 8,419,077$ -$ -$ 29,251,302$
RESTRICTED
Debt Service -$ 352,390$ 1,105,922$ -$ 1,458,312$
Water Deposits - 504,107 - - 504,107
Equipment Replacement 1,022,620 161,157 - - 1,183,777
Electric Storm Recovery - 991,763 - - 991,763
Hotel Occupancy Tax 349,855 - - - 349,855
Grant Funds 168,984 - - - 168,984
Keep Sanger Beautiful (KSB)5,788 - - - 5,788
Library 104,359 - - - 104,359
Parkland Dedication 109,390 - - - 109,390
Roadway Impact 2,382,839 - - - 2,382,839
Court Security 21,965 - - - 21,965
Court Technology 822 - - - 822
Youth Diversion Fund 19,563 - - - 19,563
Child Safety Fee 98,955 - - - 98,955
Forfeited Property 3,674 - - - 3,674
Donations 46,816 - - - 46,816
TOTAL RESTRICTED 4,335,630$ 2,009,417$ 1,105,922$ -$ 7,450,969$
CAPITAL PROJECTS
General Capital Projects -$ -$ -$ 1,489,696$ 1,489,696$
Enterprise Capital Projects - - - 4,648,134 4,648,134
TOTAL CAPITAL PROJECTS -$ -$ -$ 6,137,830$ 6,137,830$
TOTAL CASH AND INVESTMENTS 25,167,855$ 10,428,494$ 1,105,922$ 6,137,830$ 42,840,101$
These totals do not include the 4A Corporation and 4B Corporation, which are presented on page 25.
June 30, 2025
TOTAL CASH AND INVESTMENTS
CITY OF SANGER, TEXAS
311
Item 7.
City of Sanger M onthly Financial & Investment Report
21 | Page
Cash for
Operations
92%
Contingency Reserves for
Operations
8%
Unrestricted
General Capital
Projects
24%
Enterprise Capital Projects
76%
Capital Projects
Debt Service
27%
Water
Deposits
9%Equipment
Replacement
22%
Electric Storm
Recovery
18%
Other
24%
Restricted
Total Unrestricted
$29,251,302
Total Restricted
$7,450,969
Total Capital
Projects
$6,137,830
0%10%20%30%40%50%60%70%80%90%100%
TOTAL CASH & INVESTMENTS
312
Item 7.
City of Sanger M onthly Financial & Investment Report
22 | Page
Name Acct. #Maturity Yield Prior Period Current
Balance
Pooled Cash 001-00-1000 0.05%20,784,345$ 19,281,695$
Employee Benefits Cash 110-00-1000 0.20%5,261 5,261
Employee Benefits MM 110-00-1010 0.20%155,006 158,453
Internal Service Fund 180-00-1000 0.05%259,905 260,933
OPERATING ACCOUNTS 21,204,517$ 19,706,342$
GF Contingency Reserve MM 2487969 001-00-1031 0.20%659,882$ 661,758$
GF Contingency Reserve CD Prosperity 001-00-1039 04/26/26 0.55%230,570 232,417
GF Contingency Reserve CD 674907 001-00-1043 07/13/25 0.45%229,427 231,708
CONTINGENCY RESERVE 1,119,879$ 1,125,883$
*GF Equipment Replacement MM 2376237 001-00-1032 0.20%206,977$ 208,607$
*GF Equipment Replacement CD 719706 001-00-1033 07/06/25 0.45%68,946$ 69,631$
*General Storm Recovery Pooled Cash 201-00-1000 0.05%741,603 744,382
EQUIPMENT REPLACEMENT RESERVES 1,017,526$ 1,022,620$
*Hotel Occupancy Tax 050-00-1000 363,816 349,855
*Police Grant Fund 320-00-1000 4,987 5,007
*Fire Grant Fund 324-00-1000 162,230 162,838
*Library Grant Fund 342-00-1000 1,134 1,139
*Beautification Board - KSB 432-00-1000 5,766 5,788
*Library Restricted for Building Expansion 442-00-1000 48,218 48,399
*Library Building Expansion CD 702994 442-00-1035 01/22/26 0.45%55,409 55,960
*Parkland Dedication Fund 450-00-1000 108,981 109,390
*Roadway Impact Fee Fund 451-00-1000 2,364,974 2,382,839
*Court Security Restricted Fund 470-00-1000 21,684 21,965
*Court Technology Restricted Fund 471-00-1000 3,504 822
*Youth Diversion Fund 472-00-1000 19,048 19,563
*Court Security/Tech Fund 473-00-1000 - 151
*Child Safety Fee Fund 475-00-1000 98,586 98,955
*Forfeited Property Fund 480-00-1000 3,661 3,674
*Police Donations 620-00-1000 289 290
*Fire Donations 624-00-1000 22,033 22,115
*Banner Account for Parks 632-00-1000 16,437 16,498
*Library Donations 642-00-1000 7,833 7,913
OTHER 3,308,590$ 3,313,161$
TOTAL CASH AND INVESTMENTS 26,650,512$ 25,168,006$
TOTAL UNRESTRICTED 22,324,396$ 20,832,225$
*Restricted Funds
GENERAL FUND
June 30, 2025
CASH AND INVESTMENTS
313
Item 7.
City of Sanger M onthly Financial & Investment Report
23 | Page
Name Acct. #Maturity Yield Prior Period Current
Balance
Pooled Cash 008-00-1000 0.05%7,241,784$ 7,299,048$
OPERATING ACCOUNTS 7,241,784$ 7,299,048$
*Pooled Cash 008-00-1000 0.05%197,641$ 203,141$
*Water Deposit CD 2375850 008-00-1041 01/03/26 0.45%300,966 300,966
WATER DEPOSIT REFUND ACCOUNTS 498,607$ 504,107$
*Combined EF Debt Service MM 2376113 008-00-1039 0.20%351,740 352,390
BOND FUNDS 351,740$ 352,390$
EF Contingency Reserve MM 2809753 008-00-1012 0.20%659,201$ 660,123$
EF Contingency Reserve CD 787860 008-00-1014 02/14/26 0.45%343,390 344,465
EF Reserve CD 642541 008-00-1040 09/25/25 0.45%115,092 115,441
CONTINGENCY RESERVES 1,117,683$ 1,120,029$
*EF Storm Recovery MM 208-00-1033 0.20%988,951$ 991,763$
*EF Equipment Replacement MM 2376202 008-00-1034 0.20%160,503 161,157
OTHER 1,149,454$ 1,152,920$
TOTAL CASH AND INVESTMENTS 10,359,268$ 10,428,494$
TOTAL UNRESTRICTED 8,359,467$ 8,419,077$
*Restricted Funds
ENTERPRISE FUND
June 30, 2025
CASH AND INVESTMENTS
314
Item 7.
City of Sanger M onthly Financial & Investment Report
24 | Page
Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 003-00-1000 0.05%1,012,683$ 1,041,681$
*DSF Money Market 2376105 003-00-1010 0.20%64,000 64,241
TOTAL RESTRICTED 1,076,683$ 1,105,922$
Name Acct. #Maturity Yield Prior Period Current
*Pooled Cash 004-00-1000 0.05%1,362,149$ 1,363,982$
*2023C Tax Bond Proceeds 004-00-1014 0.05%125,242 125,714
TOTAL RESTRICTED 1,487,391$ 1,489,696$
Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 840-00-1000 0.05%40,670$ 61,606$
*2023B Bond Proceeds 840-00-1014 0.20%1,102,608 1,107,214
*Sewer Capital Improvements MM-10% Rev 840-00-1020 0.20%1,698,918 1,503,748
*Water Capital Reserve MM 2376156 Tap Fees 840-00-1037 0.20%468,619 496,695
*Sewer Capital Reserve MM 2380226 Tap Fees 840-00-1038 0.20%1,441,913 1,478,871
TOTAL RESTRICTED 4,752,728$ 4,648,134$
*Restricted Funds
ENTERPRISE CAPITAL PROJECTS FUND
GENERAL CAPITAL PROJECTS FUND
DEBT SERVICE FUND
DEBT SERVICE & CAPITAL PROJECTS
CASH AND INVESTMENTS
June 30, 2025
315
Item 7.
City of Sanger M onthly Financial & Investment Report
25 | Page
Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 41-00-1000 0.05%3,477,448$ 3,608,108$
*Cash NOW 900020693 Prosperity 41-00-1010 0.05%333,358 333,442
*4A MM 902551273 Prosperity 41-00-1012 0.20%2,106,703 2,117,278
*Sanger TX Ind Corp CD 486639 41-00-1013 11/02/25 0.25%101,200 101,970
TOTAL CASH AND INVESTMENTS 6,018,709$ 6,160,798$
Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 42-00-1000 0.05%2,557,337$ 2,683,644$
*Cash MM 2379694 42-00-1010 0.05%212,571 213,118
*4B CD 653500 42-00-1013 04/03/26 0.45%23,571 23,796
*4B CD 659924 42-00-1014 11/12/25 0.45%23,383 23,611
*4B CD 664243 42-00-1015 06/05/26 0.45%23,410 23,643
*4B CD 673277 42-00-1016 07/09/25 0.45%23,479 23,713
*4B CD 686115 42-00-1017 08/04/25 0.45%23,483 23,716
*4B CD 689521 42-00-1018 09/11/25 0.45%23,463 23,696
*4B CD 694371 42-00-1019 11/14/25 0.45%23,481 23,714
*4B CD 697230 42-00-1020 11/17/25 0.45%23,540 23,774
*4B CD 699934 42-00-1021 12/18/25 0.45%23,385 23,617
*4B CD 702285 42-00-1022 01/31/26 0.45%23,110 23,340
*4B CD 706078 42-00-1023 02/19/26 0.45%23,186 23,403
*4B CD 720097 42-00-1024 02/09/26 0.45%23,064 23,279
*4B CD 720119 42-00-1025 11/09/25 0.45%23,026 23,241
TOTAL CASH AND INVESTMENTS 3,073,489$ 3,203,305$
*Restricted Funds
4B FUND
4A & 4B FUNDS
June 30, 2025
CASH AND INVESTMENTS
General
316
Item 7.
City of Sanger M onthly Financial & Investment Report
26 | Page
Ethics Disclosure and Conflicts of Interest
Clayton Gray John Noblitt
Finance Director City Manager
a. the officer has a business relationship with a business organization offering to engage in an
investment transaction with the City (as defined in 2256.005 (i) (1-3); or
b. the officer is related within the second degree by affinity or consanguinity, as determined
under Chapter 573 of the Texas Government Code, to an individual seeking to transact
investment business with the entity. PFIA 2256.005 (i).
CITY OF SANGER, TEXAS
CASH AND INVESTMENTS
June 30, 2025
The Monthly Investment Report is in full compliance with the objectives, restrictions, and strategies as
set forth in the City of Sanger's Investment Policy and Texas Government Code 2256.023, the Public
Funds Investment Act (PFIA).
The City only invests in Money Market accounts and Certificates of Deposit. Interest is paid monthly on
all accounts. Therefore, book value and market value are the same and the City does not have accrued
interest on its investments.
In accordance with the PFIA, investment officers are required to file a disclosure statement with the
Texas Ethics Commission and the governing body if:
317
Item 7.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 1
VENDOR SET: 99 City of Sanger
BANK: * ALL BANKS
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
C-CHECK VOID CHECK V 7/02/2025 088276
C-CHECK VOID CHECK V 7/02/2025 088277
C-CHECK VOID CHECK V 7/15/2025 088365
C-CHECK VOID CHECK V 7/30/2025 088407
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 0 0.00 0.00 0.00
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 0 0.00 0.00 0.00
EFT: 0 0.00 0.00 0.00
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 4 VOID DEBITS 0.00
VOID CREDITS 0.00 0.00 0.00
TOTAL ERRORS: 0
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: * TOTALS: 4 0.00 0.00 0.00
BANK: * TOTALS: 4 0.00 0.00 0.00
318
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 2
VENDOR SET: 99 City of Sanger
BANK: EMP B EMPLOYEE BENEFIT FUND
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
13080 BLUE CROSS BLUE SHIELD OF TEXA
I-JULY 2025 HEALTH/DENTAL JULY 2025 R 7/02/2025 89,346.35 000846 89,346.35
33210 DEARBORN LIFE INSURANCE COMPAN
I-7.01.25-7.31.25 VISION/LIFE/ADD/VOL/STD JUL 25 R 7/02/2025 4,348.37 000847 4,348.37
10610 LEADERSLIFE INS. COMPANY
I-164150 LEADERSLIFE INS JUL 2025 R 7/22/2025 69.33 000848 69.33
13080 BLUE CROSS BLUE SHIELD OF TEXA
I-AUGUST 2025 HEALTH/DENTAL AUG 25 R 7/30/2025 90,559.72 000849 90,559.72
33210 DEARBORN LIFE INSURANCE COMPAN
I-8.01.25-8.31.25 VISION/LIFE/ADD/VOL/STD AUG 25 R 7/30/2025 4,312.22 000850 4,312.22
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 5 188,635.99 0.00 188,635.99
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 0 0.00 0.00 0.00
EFT: 0 0.00 0.00 0.00
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 0 VOID DEBITS 0.00
VOID CREDITS 0.00 0.00 0.00
TOTAL ERRORS: 0
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: EMP BTOTALS: 5 188,635.99 0.00 188,635.99
BANK: EMP B TOTALS: 5 188,635.99 0.00 188,635.99
319
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 3
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
14210 OFFICE OF THE ATTORNEY GENERAL
I-CBWPY 07.11.202 CHILD SUPPORT D 7/11/2025 92.31 000897
I-CRWPY 07.11.202 CHILD SUPPORT AG#0013904686 D 7/11/2025 192.46 000897
I-CSRPY 07.11.202 CHILD SUPPORT #0013806050 D 7/11/2025 276.92 000897
I-CWMPY 07.11.202 CHILD SUPPORT # 0014024793CV19 D 7/11/2025 300.00 000897 861.69
22640 INTERNAL REVENUE SERVICE
I-T1 PY 07.11.202 FEDERAL W/H D 7/11/2025 33,034.55 000898
I-T3 PY 07.11.202 FICA PAYABLE D 7/11/2025 40,121.30 000898
I-T4 PY 07.11.202 FICA PAYABLE D 7/11/2025 9,383.12 000898 82,538.97
42180 RAMP BUSINESS CORPORATION
I-07/03/2025 RAMP JULY 2025 D 7/03/2025 1,458.16 000899 1,458.16
00100 TMRS
I-RETPY 06.13.202 TMRS D 7/03/2025 66,778.90 000902
I-RETPY 06.27.202 TMRS D 7/03/2025 66,550.76 000902 133,329.66
26320 TRUST-CITY OF SANGER EMPLOYEE
I-DC1PY 06.13.202 HEALTH INA D 7/10/2025 835.22 000903
I-DC1PY 06.27.202 HEALTH INA D 7/10/2025 835.22 000903
I-DE1PY 06.13.202 DENTAL INS D 7/10/2025 1,124.61 000903
I-DE1PY 06.27.202 DENTAL INS D 7/10/2025 1,065.42 000903
I-DF1PY 06.13.202 HEALTH INS D 7/10/2025 1,112.55 000903
I-DF1PY 06.27.202 HEALTH INS D 7/10/2025 1,112.55 000903
I-DS1PY 06.13.202 HEALTH INS D 7/10/2025 355.14 000903
I-DS1PY 06.27.202 HEALTH INS D 7/10/2025 355.14 000903
I-GLIPY 06.13.202 GROUP LIFE $25K D 7/10/2025 385.95 000903
I-GLIPY 06.27.202 GROUP LIFE $25K D 7/10/2025 382.21 000903
I-HC3PY 06.13.202 HEALTH INS D 7/10/2025 7,791.00 000903
I-HC3PY 06.27.202 HEALTH INS D 7/10/2025 7,791.00 000903
I-HC5PY 06.13.202 HEALTH INS D 7/10/2025 2,139.08 000903
I-HC5PY 06.27.202 HEALTH INS D 7/10/2025 2,139.08 000903
I-HE3PY 06.13.202 HEALTH IN D 7/10/2025 19,078.20 000903
I-HE3PY 06.27.202 HEALTH IN D 7/10/2025 18,018.30 000903
I-HE5PY 06.13.202 HEALTH INS D 7/10/2025 5,820.00 000903
I-HE5PY 06.27.202 HEALTH INS D 7/10/2025 5,820.00 000903
I-HF3PY 06.13.202 HEALTH INS D 7/10/2025 2,189.94 000903
I-HF3PY 06.27.202 HEALTH INS D 7/10/2025 2,189.94 000903
I-HF5PY 06.13.202 HEALTH INS D 7/10/2025 1,803.80 000903
I-HF5PY 06.27.202 HEALTH INS D 7/10/2025 1,803.80 000903
I-HS3PY 06.13.202 HEALTH INS D 7/10/2025 3,195.80 000903
I-HS3PY 06.27.202 HEALTH INS D 7/10/2025 3,195.80 000903
I-HS5PY 06.13.202 HEALTH INS D 7/10/2025 658.07 000903
I-HS5PY 06.27.202 HEALTH INS D 7/10/2025 658.07 000903
I-LLIPY 06.13.202 LIFE INSURANCE D 7/10/2025 34.67 000903
I-LLIPY 06.27.202 LIFE INSURANCE D 7/10/2025 34.67 000903
I-SHDPY 06.13.202 EMPLOYEE SHORT TERM DIS D 7/10/2025 581.15 000903
320
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 4
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-SHDPY 06.27.202 EMPLOYEE SHORT TERM DIS D 7/10/2025 559.13 000903
I-VC1PY 06.13.202 HEALTH INS D 7/10/2025 101.53 000903
I-VC1PY 06.27.202 HEALTH INS D 7/10/2025 101.53 000903
I-VE1PY 06.13.202 VISION INS D 7/10/2025 225.89 000903
I-VE1PY 06.27.202 VISION INS D 7/10/2025 216.67 000903
I-VF1PY 06.13.202 HEALTH INS D 7/10/2025 176.28 000903
I-VF1PY 06.27.202 HEALTH INS D 7/10/2025 176.28 000903
I-VLIPY 06.13.202 EMPLOYEE VOLUNTARY LIFE D 7/10/2025 672.08 000903
I-VLIPY 06.27.202 EMPLOYEE VOLUNTARY LIFE D 7/10/2025 668.63 000903
I-VS1PY 06.13.202 HEALTH INS D 7/10/2025 70.08 000903
I-VS1PY 06.27.202 HEALTH INS D 7/10/2025 70.08 000903 95,544.56
22640 INTERNAL REVENUE SERVICE
I-T1 PY 07.14.202 FEDERAL W/H D 7/14/2025 322.21 000904
I-T3 PY 07.14.202 FICA PAYABLE D 7/14/2025 361.30 000904
I-T4 PY 07.14.202 FICA PAYABLE D 7/14/2025 84.50 000904 768.01
22640 INTERNAL REVENUE SERVICE
I-T1 PY 7.14.2025 FEDERAL W/H D 7/14/2025 31,796.00 000905
I-T3 PY 7.14.2025 FICA PAYABLE D 7/14/2025 16,825.16 000905
I-T4 PY 7.14.2025 FICA PAYABLE D 7/14/2025 3,934.92 000905 52,556.08
26820 BANK OF AMERICA NA
I-168GYLFYFG PRINCIPAL/INTEREST 2007 CO D 7/30/2025 123,140.00 000906 123,140.00
11690 PITNEY BOWES - RESERVE ACCOUNT
I-07.08.2025 REFILL POSTAGE METER D 7/08/2025 300.00 000907 300.00
34430 UMB BANK, N.A.
I-SA21BT.080125 PRINCIPAL/INTEREST CO SA21BT D 7/28/2025 275,652.00 000908
I-SA9G.080125 PRINCIPAL/INTEREST RFDG 2019 D 7/28/2025 242,150.00 000908
I-SAN23B.080125 PRINCIPAL/INTEREST CO SAN23B D 7/28/2025 108,528.13 000908
I-SAT23C.080125 PRINCIPAL/INTEREST CO SAT23C D 7/28/2025 426,200.25 000908 1,052,530.38
38780 ZIONS BANCORPORATION, NATIONAL
I-06162025 PRINCIPAL/INTEREST 2023 TAX NT D 7/14/2025 69,356.50 000909 69,356.50
14210 OFFICE OF THE ATTORNEY GENERAL
I-CBWPY 07.25.202 CHILD SUPPORT D 7/25/2025 92.31 000910
I-CRWPY 07.25.202 CHILD SUPPORT AG#0013904686 D 7/25/2025 192.46 000910
I-CSRPY 07.25.202 CHILD SUPPORT #0013806050 D 7/25/2025 276.92 000910
I-CWMPY 07.25.202 CHILD SUPPORT # 0014024793CV19 D 7/25/2025 300.00 000910 861.69
321
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 5
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
22640 INTERNAL REVENUE SERVICE
I-T1 PY 07.25.202 FEDERAL W/H D 7/25/2025 29,173.35 000911
I-T3 PY 07.25.202 FICA PAYABLE D 7/25/2025 37,627.26 000911
I-T4 PY 07.25.202 FICA PAYABLE D 7/25/2025 8,799.96 000911 75,600.57
00600 CITY OF SANGER
I-JUL 25 COS UB 05/22/25 - 06/23/25 D 7/15/2025 37,810.27 000912 37,810.27
21260 TEXAS DEPARTMENT OF STATE HEAL
I-M673 07/11/2025 REGISTER M673 FOR CALLS D 7/14/2025 100.00 000913 100.00
22640 INTERNAL REVENUE SERVICE
I-T3 PY 07.25.25 FICA PAYABLE D 7/25/2025 24.44 000914
I-T4 PY 07.25.25 FICA PAYABLE D 7/25/2025 5.72 000914 30.16
30600 TASC
I-FSCPY 07.11.202 FLEX D 7/11/2025 25.00 000915
I-FSMPY 07.11.202 FLEX D 7/11/2025 1,778.11 000915
I-NEIGHBORS 07.11.25 ANEIGHBORS 07/11/25 D 7/11/2025 5.80 000915 1,808.91
30600 TASC
I-FSCPY 07.25.202 FLEX D 7/25/2025 25.00 000916
I-FSMPY 07.25.202 FLEX D 7/25/2025 1,778.11 000916
I-NEIGHBORS 07.25.25 ANEIGHBORS 07/25/2025 D 7/25/2025 5.80 000916 1,808.91
26320 TRUST-CITY OF SANGER EMPLOYEE
I-DC1PY 07.11.202 HEALTH INA D 7/30/2025 835.22 000917
I-DC1PY 07.25.202 HEALTH INA D 7/30/2025 835.22 000917
I-DE1PY 07.11.202 DENTAL INS D 7/30/2025 1,065.42 000917
I-DE1PY 07.25.202 DENTAL INS D 7/30/2025 1,065.42 000917
I-DF1PY 07.11.202 HEALTH INS D 7/30/2025 1,112.55 000917
I-DF1PY 07.25.202 HEALTH INS D 7/30/2025 1,112.55 000917
I-DS1PY 07.11.202 HEALTH INS D 7/30/2025 355.14 000917
I-DS1PY 07.25.202 HEALTH INS D 7/30/2025 355.14 000917
I-GLIPY 07.11.202 GROUP LIFE $25K D 7/30/2025 382.21 000917
I-GLIPY 07.25.202 GROUP LIFE $25K D 7/30/2025 386.45 000917
I-HC3PY 07.11.202 HEALTH INS D 7/30/2025 7,791.00 000917
I-HC3PY 07.25.202 HEALTH INS D 7/30/2025 7,791.00 000917
I-HC5PY 07.11.202 HEALTH INS D 7/30/2025 2,139.08 000917
I-HC5PY 07.25.202 HEALTH INS D 7/30/2025 2,139.08 000917
I-HE3PY 07.11.202 HEALTH IN D 7/30/2025 18,018.30 000917
I-HE3PY 07.25.202 HEALTH IN D 7/30/2025 18,018.30 000917
I-HE5PY 07.11.202 HEALTH INS D 7/30/2025 5,820.00 000917
I-HE5PY 07.25.202 HEALTH INS D 7/30/2025 5,820.00 000917
I-HF3PY 07.11.202 HEALTH INS D 7/30/2025 2,189.94 000917
I-HF3PY 07.25.202 HEALTH INS D 7/30/2025 2,189.94 000917
I-HF5PY 07.11.202 HEALTH INS D 7/30/2025 1,803.80 000917
I-HF5PY 07.25.202 HEALTH INS D 7/30/2025 1,803.80 000917
322
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 6
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-HS3PY 07.11.202 HEALTH INS D 7/30/2025 3,195.80 000917
I-HS3PY 07.25.202 HEALTH INS D 7/30/2025 3,195.80 000917
I-HS5PY 07.11.202 HEALTH INS D 7/30/2025 658.07 000917
I-HS5PY 07.25.202 HEALTH INS D 7/30/2025 658.07 000917
I-LLIPY 07.11.202 LIFE INSURANCE D 7/30/2025 34.67 000917
I-LLIPY 07.25.202 LIFE INSURANCE D 7/30/2025 34.67 000917
I-SHDPY 07.11.202 EMPLOYEE SHORT TERM DIS D 7/30/2025 559.13 000917
I-SHDPY 07.25.202 EMPLOYEE SHORT TERM DIS D 7/30/2025 559.13 000917
I-VC1PY 07.11.202 HEALTH INS D 7/30/2025 101.53 000917
I-VC1PY 07.25.202 HEALTH INS D 7/30/2025 101.53 000917
I-VE1PY 07.11.202 VISION INS D 7/30/2025 216.67 000917
I-VE1PY 07.25.202 VISION INS D 7/30/2025 216.67 000917
I-VF1PY 07.11.202 HEALTH INS D 7/30/2025 176.28 000917
I-VF1PY 07.25.202 HEALTH INS D 7/30/2025 176.28 000917
I-VLIPY 07.11.202 EMPLOYEE VOLUNTARY LIFE D 7/30/2025 668.63 000917
I-VLIPY 07.25.202 EMPLOYEE VOLUNTARY LIFE D 7/30/2025 668.63 000917
I-VS1PY 07.11.202 HEALTH INS D 7/30/2025 70.08 000917
I-VS1PY 07.25.202 HEALTH INS D 7/30/2025 70.08 000917 94,391.28
12820 RICOH USA, INC
I-109288804 EQPMT LSE 07/12/25 - 08/11/25 E 7/02/2025 914.00 001332 914.00
18790 FUELMAN
I-NP68649771 FUEL 06/23/25 - 06/29/25 E 7/02/2025 3,034.73 001333 3,034.73
20410 CARENOW
I-CN3096-4218524 PRE-EMP DRUG SCREEN MAY 25 E 7/02/2025 50.00 001334 50.00
34770 FIRST STOP HEALTH, LLC
I-INV-62637 VIRTUAL CARE JULY 2025 E 7/02/2025 845.50 001335 845.50
36460 KIMLEY-HORN & ASSOCIATES
I-061322306-0325 MARION RD RECONSTRUCTION E 7/02/2025 7,876.38 001336
I-061322306-0525 MARION RD RECONSTRUCTION E 7/02/2025 66,220.14 001336 74,096.52
37670 CITIBANK, N.A.
C-BEAUTIFUL 05.05.25 BEAUTIFUL.AI TAX REFUND E 7/02/2025 7.20CR 001337
C-DILLARDS 5.26.25 FRAUDULENT PURCHASE E 7/02/2025 100.00CR 001337
C-DROPBOX 05.06.25 DROPBOX CREDIT FROM TAX E 7/02/2025 35.64CR 001337
C-LANDS END 5.09.25 EXCHANGE SWEATER E 7/02/2025 50.71CR 001337
I-4IMPRINT 05.30.25 JOURNALS/MUGS/PIC FRAMES E 7/02/2025 1,852.55 001337
I-AFFORD 05.28.25 TIRE MOUNT & BALANCE E 7/02/2025 25.88 001337
I-AFP 05.06.25 AFP BUSINESS RETENTION BREI E 7/02/2025 100.00 001337
I-AFP 05/06/25 TXDOWNTOWN MEMBERSHIP E 7/02/2025 350.00 001337
I-ALBERTSONS 5.14.25 BAKING CUPS, EGGS, PASTRIES E 7/02/2025 25.43 001337
I-APPLE 5.22.25 APP FOR FIRE DEPARTMENT E 7/02/2025 21.64 001337
I-BOATX 05.08.25 BPI TRAINING TFRAZIER E 7/02/2025 360.00 001337
I-BOATX 05.21.25 BPI TRAINING MMCLEOD E 7/02/2025 180.00 001337
323
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 7
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-BOATX 05/08/25 BPI TRAINING SWARNER E 7/02/2025 360.00 001337
I-BUC-EE'S 05.01.25 FUEL PURCHASE FOR JLEWIS E 7/02/2025 57.00 001337
I-BUZZ 05.25.25 BUZZSPROUT SUBSCRIPTION E 7/02/2025 22.00 001337
I-BW 05.04.25 DEPLOYMENT STAY CWELBORN E 7/02/2025 324.90 001337
I-BW 05.05.25 DEPLOYMENT STAY CWELBORN E 7/02/2025 108.30 001337
I-BW 05.06.25 DEPLOYMENT STAY MPEARSE E 7/02/2025 108.30 001337
I-BW 05/04/25 DEPLOYMENT STAY MPEARSE E 7/02/2025 324.90 001337
I-BW 05/05/25 DEPLOYMENT STAY CWELBORN E 7/02/2025 108.30 001337
I-BW 05/06/25 DEPLOYMENT STAY MPEARSE E 7/02/2025 108.30 001337
I-CANOPY 05.12.25 DISPUTED CHARGE ATOBIAS E 7/02/2025 235.23 001337
I-CANOPY 05.14.25 HOTEL STAY 05/11/25 ATOBIAS E 7/02/2025 926.94 001337
I-CCAW 5.07.25 CRIMES AGAINST WOMEN CONF E 7/02/2025 675.00 001337
I-CE 05.05.25 TEA FOR COUNCIL E 7/02/2025 10.16 001337
I-CE 05.13.25 TEA FOR P.W. LUNCHEON E 7/02/2025 15.70 001337
I-CE 06.02.25 TEA FOR COUNCIL E 7/02/2025 10.16 001337
I-CHILOSO 05.21.25 HR TEAM LUNCH E 7/02/2025 69.27 001337
I-COMFORT 06.05.25 HOTEL - TIMOTHY MORTON E 7/02/2025 317.27 001337
I-DANDY 05.15.25 PUBLIC WORKS TML TRAINING SNCK E 7/02/2025 54.14 001337
I-DCC 05.08.25 PLAT FILINGS E 7/02/2025 55.50 001337
I-DCTXMV 05.08.25 4X VEHICLE REGISTRATIONS E 7/02/2025 30.00 001337
I-DCTXMV 05.09.25 3X VEHICLE REGISTRATIONS E 7/02/2025 46.25 001337
I-DCTXMV 05.29.25 2X VEHICLE REGISTRATIONS E 7/02/2025 20.50 001337
I-DCTXMV 05/08/25 SERVICE FEES E 7/02/2025 2.00 001337
I-DCTXMV 05/09/25 2X SERVICE FEES E 7/02/2025 2.00 001337
I-DENTONCOBAR 05.05 DENTON BAR ASSOCIATIONAL DUES E 7/02/2025 275.00 001337
I-DILLARDS FRAUDULENT PURCHASE E 7/02/2025 100.00 001337
I-DINNER 5.29.25 DINNER AT SEMINAR E 7/02/2025 25.46 001337
I-DMN 05.28.25 DALLAS MORNING NEWS SUB JN E 7/02/2025 23.40 001337
I-DOLLAR GEN 5.02.25 HERB GARDEN SUPPLIES E 7/02/2025 4.00 001337
I-DOLLAR TREE 5.19.2 GIFTBAGS E 7/02/2025 6.25 001337
I-DOMINO'S 05.05.25 FOOD FOR COUNCIL E 7/02/2025 59.35 001337
I-DOMINO'S 06.02.25 FOOD FOR COUNCIL E 7/02/2025 69.23 001337
I-DSHS 05.14.25 DSHS PARAMEDIC LICENSE E 7/02/2025 96.00 001337
I-EINSTEIN BGL 5.15 BAGELS DCLAB REFRESHMENTS E 7/02/2025 20.88 001337
I-FAIRFIELD 05.07.25 DEPLOYMENT STAY CWELBORN E 7/02/2025 207.58 001337
I-FAIRFIELD 05/07/25 DEPLOYMENT STAY MPEARSE E 7/02/2025 207.58 001337
I-FAMILYDOLLAR 5.28 PUSH IN CEREMONY E 7/02/2025 8.12 001337
I-FB 05.03.25 TOUCHATRUCK/OBS/SENTINEL ADVRT E 7/02/2025 232.01 001337
I-FB 05/03/25 YOGA CLASSES/NOW HIRING ADVRT E 7/02/2025 13.67 001337
I-FIMCO 05.21.25 SPRAY NOZZLES FOR PARKS E 7/02/2025 34.46 001337
I-FLORIST 05.08.25 FUNERAL FLOWERS E 7/02/2025 108.83 001337
I-GREENEAGLE 5.15.25 GARAGE DOOR SERVICE E 7/02/2025 595.00 001337
I-HAMPTON 05.02.25 DEPLOYMENT STAY MPEARSE E 7/02/2025 218.00 001337
I-HAMPTON 05.10.25 DEPLOYMENT STAY CWELBORN E 7/02/2025 220.00 001337
I-HAMPTON 05/02/25 DEPLOYMENT STAY CWELBORN E 7/02/2025 218.00 001337
I-HAMPTON 05/10/25 DEPLOYMENT STAY MPEARSE E 7/02/2025 220.00 001337
I-HD 05.06.25 SAWS-ALL BLADES E 7/02/2025 94.85 001337
I-HD 05.08.25 TOILET REPAIR KIT E 7/02/2025 34.98 001337
324
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 8
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-HD 05.14.25 CONDUIT FOR FD TELEPHONE E 7/02/2025 31.20 001337
I-HD 05.29.25 HR OFFICE RENOVATION PAINT SPL E 7/02/2025 82.48 001337
I-HD 05.31.25 HR OFFICE RENOVATION SPLY E 7/02/2025 57.92 001337
I-HOLIDAY 05.16.25 HOTEL STAY 05/12/25 KJACKSON E 7/02/2025 560.16 001337
I-HOME DEPOT 5.01.25 PLANTS FOR HERB GARDEN PRGRM E 7/02/2025 71.00 001337
I-HOTEL 5.30.25 SODA AT SEMINAR E 7/02/2025 4.33 001337
I-ICC 05.14.25 PLUMBING INSPECTOR MCLEOD E 7/02/2025 305.00 001337
I-IMAGESTUFF 5.22.25 BRAG TAGS SRP PRIZES E 7/02/2025 84.40 001337
I-JEETOH 05.08.25 DEPLOYMENT STAY CWELBORN E 7/02/2025 130.66 001337
I-JEETOH 05/08/25 DEPLOYMENT STAY CWELBORN E 7/02/2025 130.66 001337
I-KIWANIS DENTON MAY DUES/ 2 2025 TASTE TICKETS E 7/02/2025 560.00 001337
I-KNOX BOX 06.02.25 1YR KNOX CONNECT CLD 1-6 DEVI E 7/02/2025 584.00 001337
I-LANGERS 2 5.30.25 SHIRT SHIPPING E 7/02/2025 1.99 001337
I-LANGERS 3 5.30.25 SHIRT SHIPPING E 7/02/2025 1.99 001337
I-LANGERS 5.30.25 SHIRT SHIPPING E 7/02/2025 1.99 001337
I-MARRIOTT 05.09.25 HOTEL STAY TMHRA JSTATON E 7/02/2025 1,214.99 001337
I-MARRIOTT 05/09/25 HOTEL STAY TMHRA SVEGA E 7/02/2025 1,381.48 001337
I-NATW 05.19.25 NATW MEMBERSHIP E 7/02/2025 35.00 001337
I-NBC 05.14.25 DESSERT FOR P.W. LUNCHEON E 7/02/2025 90.04 001337
I-NTE 05.30.25 PUMP REPAIRS E 7/02/2025 189.35 001337
I-NTTA 05.12.25 TOLL ROAD USE TO SCHOOL E 7/02/2025 40.00 001337
I-NTTA 05.18.25 TOLL ROAD USE TO SCHOOL E 7/02/2025 40.00 001337
I-NTTA 05.30.25 TRK LIGHT INSTALLATION E 7/02/2025 13.18 001337
I-NTXSHRM 05.27.25 HR EDUCATION LUNCHEON E 7/02/2025 60.00 001337
I-O'REILLY 05.08.25 MOTOR OIL/ANTIFREEZE E 7/02/2025 32.45 001337
I-OREILLY 5.22.25 BATTERY COMMAND TRUCK E 7/02/2025 166.02 001337
I-OREILLY'S 5.28.25 LADDER 671 TIRE SHINE E 7/02/2025 19.46 001337
I-OREILLYS 5.15.25 FUEL FILTERS M 671/672 E 7/02/2025 132.62 001337
I-OREILLYS 6.02.25 2016 RAM 5500 RADIATOR/ANTIFRE E 7/02/2025 284.31 001337
I-PADDLE 05.06.25 PADDLE SOCIABLE KIT E 7/02/2025 120.00 001337
I-PUBLICDATA 5.15.25 PUBLICDATA.ORG ANNUAL RENEWAL E 7/02/2025 135.00 001337
I-PUBLICDATA.COM 5.6 800 ANNUAL LOOKUPS E 7/02/2025 42.76 001337
I-SENSUS 05.19.25 SENSUS TRAINING CFULLER E 7/02/2025 850.00 001337
I-SHELL 05.07.25 FUEL PURCHASE FOR JLEWIS E 7/02/2025 45.66 001337
I-SIDDONS 05.20.25 SIDDONS MARTIN PART E 7/02/2025 83.62 001337
I-SONIC 05.03.25 ICE E 7/02/2025 3.34 001337
I-SOUTHWEST 5.16.25 FLIGHT FOR CASEY WELBORN E 7/02/2025 38.48 001337
I-STATE BAR 05.05.25 STATE BAR DUES/FEES E 7/02/2025 433.00 001337
I-SW 05.19.25 SENSUS TRAINING FLIGHT CFULLER E 7/02/2025 384.95 001337
I-TEEX 05.02.25 CTED CERTIFICATION E 7/02/2025 188.48 001337
I-THOMSONREUTERS SUBSCRIPTION E 7/02/2025 252.62 001337
I-TIAS 05.13.25 PUBLIC WORKS APPRECIATION LNCH E 7/02/2025 603.05 001337
I-TML 05.19.25 TML BOAT MEMBERSHIP RHAMMONDS E 7/02/2025 50.00 001337
I-TML 05.20.25 2025 BOAT CONFERENCE RHAMMONDS E 7/02/2025 350.00 001337
I-TML 05.28.25 2025 BOAT CONFERENCE JHOOTEN E 7/02/2025 350.00 001337
I-TML 05/20/25 TAMIO DUES DGREEN E 7/02/2025 125.00 001337
I-TMOBILE 5.20.25 HOTSPOT SERVICE E 7/02/2025 287.00 001337
I-TPCA 05.21.25 TPCA MEMBERSHIP RENEWAL E 7/02/2025 50.00 001337
325
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 9
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-TSWC 05.28.25 HR OFFICE RENOVATION PAINT E 7/02/2025 145.47 001337
I-TX COMMISSION 5.21 TCFP FEES E 7/02/2025 122.96 001337
I-TX TOWING 05.07.25 WINCH OUT/BLOW OUT E 7/02/2025 2,470.31 001337
I-TX.GOV 05.29.25 2X SERVICE FEE E 7/02/2025 4.00 001337
I-TXRH 06.02.25 MEAL TRAIN FOR MUTINA FAMILY E 7/02/2025 78.58 001337
I-UBER 05.05.25 AIRPORT TO CONF JSTATON E 7/02/2025 24.97 001337
I-UBER 05.12.25 TYLER CONNECT TRAVEL DSTANFORD E 7/02/2025 5.00 001337
I-UBER 05.13.25 HOTEL TO AIRPORT JSTATON E 7/02/2025 28.90 001337
I-UBER 05.14.25 TYLER CONNECT TRAVEL DSTANFORD E 7/02/2025 17.89 001337
I-UBER 05/12/25 TYLER CONNECT TRAVEL DSTANFORD E 7/02/2025 41.20 001337
I-UPS 05.27.25 PRINT PD RECRUITING FLYERS E 7/02/2025 33.84 001337
I-USPS 05.21.2025 MAILED PKG FOR CHIEF E 7/02/2025 2.39 001337
I-VP 05.19.25 VISTAPRINT FF 25 SIGNS E 7/02/2025 330.48 001337
I-WALMART 5.30.25 SRP KICKOFF CANDY E 7/02/2025 5.24 001337
I-WESTIN 05.14.25 TYLER CONNECT STAY DSTANFORD E 7/02/2025 889.62 001337
I-WIX 05.31.25 DISCOVER SANGER WEB LICENSE E 7/02/2025 708.00 001337
I-ZION MKT 5.14.25 FOOD SUPP FOR KIDS COOK PRGRM E 7/02/2025 48.62 001337
I-ZOOM 05.24.25 ZOOM MONTHLY SUBSCRIPTION E 7/02/2025 115.99 001337
I-ZOOM 05.28.25 ZOOM MONTHLY SUBSCRIPTION E 7/02/2025 17.05 001337
I-ZOOM 05/24/25 ZOOM MONTHLY SUBCRIPTION E 7/02/2025 131.82 001337 25,728.69
38930 COLUMN SOFTWARE, PBC
I-FE201722-0092 LEGAL NOTICA ELADA PID 6-14-25 E 7/02/2025 558.08 001338 558.08
40010 MCDORMAN SIGNS & ADVERTISING I
I-6018 TML MEETING SIGNS/TBL TENTS E 7/02/2025 127.50 001339 127.50
40550 MOBILE MODULAR MANAGEMENT CORP
I-R14034228 CUSTOM 5 FLOOR BUILDING E 7/02/2025 211,007.50 001340 211,007.50
41590 BOLANOS, CHANTELL
I-MILEAGE 06/2025 MILEAGE FOR JUNE 2025 E 7/02/2025 8.68 001341 8.68
41610 ESPINOZA, CORIN A
I-MILEAGE 06/2025 MILEAGE JUNE 2025 E 7/02/2025 6.72 001342 6.72
08120 ICMA-RC
I-457PY 07.11.202 ICMA CITY OF SANGER 457 PLAN E 7/11/2025 1,331.43 001343 1,331.43
08460 DELL MARKETING L.P.
I-10797586278 DELL LATITUDE 5430 RUGGED E 7/10/2025 2,022.12 001344
I-10810806788 KEYBOARD FOR JHERNANDEZ E 7/10/2025 44.37 001344
I-10810995682 OPTIPLEX 7020 BTX JHERNANDEZ E 7/10/2025 1,279.36 001344 3,345.85
326
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 10
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
18790 FUELMAN
I-NP68745705 FUEL 06/30/25 - 07/06/25 E 7/10/2025 2,843.71 001345 2,843.71
25070 ALL AMERICAN DOGS INC
I-6176 ANIMAL CONTROL JULY 2025 E 7/10/2025 7,669.97 001346 7,669.97
25590 SCHNEIDER ENGINEERING, LLC
I-000000078426 REG SUPPORT - JUN 2025 E 7/10/2025 750.00 001347 750.00
25730 DATAPROSE, LLC
I-DP2503210 JUN 25 LATE/STMT/OTHER E 7/10/2025 1,615.23 001348 1,615.23
26380 PIERCY, MEGHANN R
I-REIMBURSE 07.03.25 TITLE TRANSFERS/REGISTRATIONS E 7/10/2025 99.75 001349 99.75
27670 BROOKSWATSON & COMPANY, PLLC
I-SANG.06.30.25 FY 24 SINGLE AUDIT E 7/10/2025 6,000.00 001350 6,000.00
37050 FRAZER, LTD
I-RG261544 2023 RAM 4500 AMBULANCE E 7/10/2025 266,542.00 001351 266,542.00
38930 COLUMN SOFTWARE, PBC
I-FE201722-0093 ORD 06-12-25 E 7/10/2025 127.76 001352
I-FE201722-0094 ORD 06-13-25 E 7/10/2025 108.40 001352
I-FE201722-0095 ORD 06-14-25 E 7/10/2025 101.36 001352
I-FE201722-0096 ORD 06-15-25 E 7/10/2025 85.52 001352
I-FE201722-0097 ORD 06-16-25 E 7/10/2025 192.88 001352
I-FE201722-0098 ORD 06-17-25 E 7/10/2025 80.24 001352
I-FE201722-0099 LEGAL NOTICE 6-28-25 E 7/10/2025 101.36 001352 797.52
40010 MCDORMAN SIGNS & ADVERTISING I
I-6072 SANGER LOGO ON NEW TRUCKS E 7/10/2025 500.00 001353 500.00
40340 SMARTSIGHTS TECHNOLOGIES, LLC
I-253239523 WIN-911 PRO RENEWAL E 7/10/2025 2,550.00 001354 2,550.00
40610 WALLENBERG, WILLIE M
I-PER DIEM 06.25.25 PER DIEM 06/25/2025 E 7/10/2025 25.00 001355 25.00
41950 HACKWORTH, KYLIE
I-PER DIEM 07.13.25 PER DIEM 07/13/25 - 07/18/25 E 7/10/2025 175.00 001356 175.00
42030 TOBIAS, ANGELICA
I-PER DIEM 07/13/25 PER DIEM 07/13/25 - 07/17/25 E 7/10/2025 175.00 001357 175.00
327
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 11
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
08120 ICMA-RC
I-457PY 7.14.2025 ICMA CITY OF SANGER 457 PLAN E 7/14/2025 22,990.00 001358 22,990.00
02910 UPPER TRINITY
I-W272507 WATER PURCHASE JUN 2025 E 7/15/2025 44,212.87 001359 44,212.87
22400 DUNN, REECE
I-PER DIEM 07/07/25 PER DIEM 06/30/25 - 07/02/25 E 7/15/2025 100.00 001360 100.00
26380 PIERCY, MEGHANN R
I-TRAVEL 07.01.25 TRAVEL TO DMV 07/01/2025 E 7/15/2025 28.28 001361 28.28
31970 DAVID STONEKING
I-89 WEB MAP UPDATED/DCAD PARCELS E 7/15/2025 560.00 001362 560.00
33700 GEMINI GROUP CONSULTING LLC
I-1119 B RE-ISSUE CK#087528 E 7/15/2025 6,424.00 001363 6,424.00
34490 HALFF ASSOC INC
I-10142533 PROFESSIONAL SRVC 04/30/2025 E 7/15/2025 70,614.93 001364 70,614.93
38390 AMAZON CAPITAL SERVICES, INC.
C-13LL-QT7R-RKPL 32 IN CURVED MONITOR E 7/15/2025 199.99CR 001365
C-1MMW-WWNV-3DY9 RTN EXTNSN CORDS E 7/15/2025 125.16CR 001365
I-11HK-MYHV-6L3Y KLEENEX/WIPES/STAND E 7/15/2025 92.55 001365
I-134H-GPQL-G1NX SHADOW BOX DISPLAY E 7/15/2025 61.99 001365
I-146X-3JHC-HQC4 PAPER BAGS E 7/15/2025 27.49 001365
I-14GY-L33C-P4L6 BLU-RAY MOVIES E 7/15/2025 24.95 001365
I-14RF-F1PK-NK6J MONITORS/BINS E 7/15/2025 507.99 001365
I-16R1-31D6-RMXL 2X 32IN COMPUTER MONITORS/SHDS E 7/15/2025 359.95 001365
I-17G3-HJW3-73Q4 EXTENSION CORD E 7/15/2025 119.96 001365
I-17G3-HJW3-QGK3 DEHUMIDIFIERS E 7/15/2025 39.99 001365
I-19KK-HJ11-9X3L HANGING FILES E 7/15/2025 24.69 001365
I-1CGL-VFG3-7JNL ATQ-20 20A 500V CARTRIDGE FUSE E 7/15/2025 450.00 001365
I-1D6C-7GLH-YX31 TAPE E 7/15/2025 51.52 001365
I-1FLF-33K1-7GGM WTHRSTRPNG/BOWLS/CUTLRY/CLNR E 7/15/2025 69.38 001365
I-1FYK-1PHQ-47GX GN/NON-FIC TITLES E 7/15/2025 84.02 001365
I-1HKP-PH1C-YYPL TOWER FAN E 7/15/2025 67.19 001365
I-1KN6-4KHT-T73X FILE CABINET E 7/15/2025 327.94 001365
I-1KRT-XP11-1199 POPCORN/PICTURE FRAMES E 7/15/2025 82.96 001365
I-1KVV-3WWY-1TWP 4X EXTNSN CORDS E 7/15/2025 125.16 001365
I-1L61-VWHN-Q7LH 32IN CURVED MONITOR E 7/15/2025 199.99 001365
I-1L73-7GW4-YLDH DELL WD22TB4 DOCK E 7/15/2025 194.00 001365
I-1LDQ-N6VR-TV1V AMERICAN FLAG E 7/15/2025 64.99 001365
I-1MP6-C9J9-7TJ3 PRINTER TONER/DRUM UNIT E 7/15/2025 152.98 001365
I-1N7J-F3TH-6T7J POWER STRIP E 7/15/2025 21.99 001365
I-1NMM-KCD9-QLJM OTTOMAN E 7/15/2025 75.99 001365
I-1P13-TDHN-LRGD PRINTER INK E 7/15/2025 41.95 001365
328
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 12
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-1PGX-CWPT-HL4M GN TITLES E 7/15/2025 29.98 001365
I-1QWQ-LFTQ-R9NY FLY FANS/AA BATTERIES E 7/15/2025 31.52 001365
I-1TM3-96PL-XGM3 BLU-RAY TITLE E 7/15/2025 24.95 001365
I-1VHG-VK1H-Y439 BUBBLES/SUNGLASSES E 7/15/2025 23.54 001365
I-1VV4-4QD4-DN6G DYMO LABEL MAKER E 7/15/2025 39.10 001365
I-1VW9-NY1G-7LPD PRINTER INK E 7/15/2025 144.93 001365
I-1WVY-MFPK-9PMR CHAIR DOLLYS E 7/15/2025 127.13 001365
I-1YLP-4FJP-CHXG KEYBOARD MOUSE E 7/15/2025 89.99 001365 3,455.61
40050 WSC ENERGY II
I-EW381472405501 JUN 25 ELECTRIC PURCHASE E 7/15/2025 301,904.87 001366 301,904.87
08120 ICMA-RC
I-457PY 07.25.202 ICMA CITY OF SANGER 457 PLAN E 7/25/2025 946.43 001367 946.43
12820 RICOH USA, INC
I-5071634267 SRVC CONTRACT JUL 2025 E 7/22/2025 451.00 001368 451.00
18790 FUELMAN
I-NP68786236 FUEL 07/07/25 - 07/13/25 E 7/22/2025 3,259.58 001369 3,259.58
22400 DUNN, REECE
I-PER DIEM 07.16.25 PER DIEM 07/08/25 - 07/10/25 E 7/22/2025 100.00 001370 100.00
22690 GEAR CLEANING SOLUTIONS
I-120804 FIREFIGHTER PPE CARE/MAINT E 7/22/2025 780.48 001371
I-120832 FIREFIGHTER PPE CARE/MAINT E 7/22/2025 987.21 001371 1,767.69
23760 KEEPITSAFE, LLC. - LIVEVAULT
I-INVLUS-55534 SERVER BACKUP SRVC - CITY HALL E 7/22/2025 1,505.58 001372 1,505.58
25730 DATAPROSE, LLC
I-3P98989 LOAD SHED INSERT PRINTING E 7/22/2025 537.84 001373
I-DP2501472 MAR 2025 LATE/STMT/OTHER E 7/22/2025 3,187.52 001373 3,725.36
29850 HARDY, TERRY W
I-DPLYMNT 07/17/25 DEPLOYMENT 07/09/25 - 07/16/25 E 7/22/2025 350.00 001374 350.00
32030 GILLIAM INVESTMENTS: DBA: VANG
I-65248 CLEANING SRVC 24-25 E 7/22/2025 3,632.00 001375
I-65544 CLEANING SUPPLIES 24-25 E 7/22/2025 1,457.72 001375 5,089.72
34490 HALFF ASSOC INC
I-10146252 PROFESSIONAL SERVICES 06/30/25 E 7/22/2025 73,634.37 001376 73,634.37
329
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 13
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
34770 FIRST STOP HEALTH, LLC
I-INV-64114 VIRTUAL URGENT CARE AUG 25 E 7/22/2025 872.20 001377 872.20
37880 BRIGHTSPEED
I-07.10.2025 PHONE 07/10/25 - 08/09/25 E 7/22/2025 281.87 001378 281.87
38390 AMAZON CAPITAL SERVICES, INC.
C-1RPP-FTQF-MXG4 RTN PICTURE FRAME SET E 7/22/2025 42.74CR 001379
I-11QG-7D4L-PXXP MONITOR FOR OFFICE E 7/22/2025 199.99 001379
I-14QH-Y1PF-3PWV KEYBOARD CASE IPAD AIR 13 E 7/22/2025 57.83 001379
I-17RC-313C-4W4H MICROWAVE E 7/22/2025 99.99 001379
I-19TK-R1HT-7LD3 EARBUD MCBRIDE E 7/22/2025 9.87 001379
I-1H6K-P4GR-V6CL NOTEBOOKS/PENS PATROL OFFICERS E 7/22/2025 46.83 001379
I-1HLG-H4YK-3VCD MICROWAVE E 7/22/2025 99.99 001379
I-1X9Q-X1KQ-7LN7 STRMLGHT/HLSTR/HLDR/CASE E 7/22/2025 411.85 001379 883.61
40160 GREEN, DONNA J
I-REIMBURSE 07/15/25 REIMBURSE DINNER FOR STAFF FF E 7/22/2025 450.00 001380 450.00
18790 FUELMAN
I-NP68811396 FUEL 07/14/25 - 07/20/25 E 7/30/2025 2,778.69 001381 2,778.69
18790 FUELMAN
I-NP68840562 FUEL 07/21/25 - 07/27/25 E 7/30/2025 3,907.62 001382 3,907.62
20410 CARENOW
I-CN3096-4220751 PRE-EMP DRUG SCREENS JUN 25 E 7/30/2025 150.00 001383 150.00
25090 KLENKE, LAURA W
I-REIMBURSE 07.25.25 REIMBURSE SRP PRIZE/PRGRM PRZE E 7/30/2025 112.00 001384 112.00
37360 RANGELINE UTILITY SERVICES, LL
I-CI-00159 SEWER/WATER TAPS E 7/30/2025 17,670.00 001385 17,670.00
37670 CITIBANK, N.A.
C-CANOPY 05.12.25 CREDIT CANOPY DISPUTE ATOBIAS E 7/30/2025 235.23CR 001386
C-CANOPY 05/12/25 REFUND FROM CANOPY ATOBIAS E 7/30/2025 235.23CR 001386
C-HD 06.06.25 RTN WILTED PLANTS E 7/30/2025 7.98CR 001386
I-4IMPRINT 06.25.25 GIVEAWAY ITEMS E 7/30/2025 1,497.32 001386
I-ACE 06.04.25 HARDWARE FOR HR OFFICE RENO E 7/30/2025 14.06 001386
I-AFFORD IT 06.24.25 OIL CHANGE C670 E 7/30/2025 97.27 001386
I-BABE'S 06.28.25 DINNER FOR FF25 BAND E 7/30/2025 438.00 001386
I-BLOOMFIELD 6.26.25 FLOWERS FOR JSPRINGER SRVC E 7/30/2025 170.40 001386
I-BNBSTONE 06.04.25 LIMESTONE @ NEW FD E 7/30/2025 78.00 001386
I-BUC-EE'S 06.21.25 SRP PRIZE E 7/30/2025 1.72 001386
I-BUZZ 06.25.25 PODCAST HOSTING E 7/30/2025 22.00 001386
I-BW 06.25.25 HOTEL STAY 6/25/25 RDUNN E 7/30/2025 306.32 001386
I-CE 06.16.25 DRINKS FOR COUNCIL E 7/30/2025 10.16 001386
330
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 14
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-CE 06.17.25 TEA FOR TML REGION 8 E 7/30/2025 36.02 001386
I-COMFORT 07.01.25 HOTEL STAY 6/30/25 RDUNN E 7/30/2025 194.59 001386
I-DANDY 06.24.25 FOOD FOR TCEQ TRAINING E 7/30/2025 82.27 001386
I-DCC 06.04.25 PLATS & PROP RECS E 7/30/2025 114.50 001386
I-DCC 06.26.25 PLATS & PROP RECS E 7/30/2025 62.00 001386
I-DCTXMV 06.10.25 VEHICLE REGISTRATIONS E 7/30/2025 155.00 001386
I-DCTXMV 06.16.25 VEHICLE REGISTRATIONS X7 E 7/30/2025 62.75 001386
I-DG 06.28.25 SUNSCREEN FOR FF 25 E 7/30/2025 16.00 001386
I-DISNEY 06.17.25 HULU ADVERTISING FOR FF25 E 7/30/2025 604.82 001386
I-DMN 06.28.25 DALLAS MORNING NEWS SUB JN E 7/30/2025 23.40 001386
I-DOMINO'S 06.16.25 FOOD FOR COUNCIL E 7/30/2025 60.45 001386
I-DOMINO'S 06.21.25 PIZZA FOR PUZZLE RACE E 7/30/2025 71.36 001386
I-DTC 06.16.25 FIBER DYE & TIE-DYE KIT E 7/30/2025 65.27 001386
I-FB 06.03.25 FF25/YOGA/CONES W COPS ADS E 7/30/2025 219.16 001386
I-FB 06.25.25 FREEDOM FEST 2025 ADS E 7/30/2025 400.00 001386
I-FB 06/03/25 FREEDOM FEST 25 ADS E 7/30/2025 13.77 001386
I-HAMPTON 06.11.25 HOTEL STAY KRISTUFEK E 7/30/2025 450.74 001386
I-HB 06.10.25 HOTEL BOOK FEE KRISTUFEK E 7/30/2025 17.99 001386
I-HD 06.10.25 STEPPING STONES @ NEW FD E 7/30/2025 142.40 001386
I-HD 06.26.25 CANLESS LIGHTS FOR ELE OFFICE E 7/30/2025 103.96 001386
I-HEB 06.28.25 FREEDOM FEST 25 STAFF LUNCH E 7/30/2025 351.41 001386
I-IAA 06.05.25 WINNING STATUE E 7/30/2025 380.00 001386
I-ICC 07.02.25 ANNUAL MEMBERSHIP DEV SRVCS E 7/30/2025 170.00 001386
I-JJK 06.25.25 UPDATED SPANISH LABOR LAW PSTR E 7/30/2025 591.69 001386
I-LEGO 06.05.25 LEGO VENDING MACHINE E 7/30/2025 179.99 001386
I-LES 06.17.25 PARKING VIOLATION STICKERS E 7/30/2025 135.00 001386
I-LLRMI 06.09.25 LEADERSHIP CHALLENGES KRISTUFK E 7/30/2025 350.00 001386
I-NBC 06.03.25 FOOD FOR MUTINA FAMILY E 7/30/2025 29.00 001386
I-NCID 06.10.25 NATIONAL CHILD ID PRGRM E 7/30/2025 49.00 001386
I-NTTA 06.10.25 TRIP FOR LIGHT INSTALL 32-4343 E 7/30/2025 8.30 001386
I-O'REILLY 06.10.25 PARTS/CLEANERS/HEADLIGHTS E 7/30/2025 81.96 001386
I-OLLIES 06.23.25 SRP SNACK PACKS E 7/30/2025 80.62 001386
I-OLLIES 06/23/25 JR/CHI/NON-FIC TITLES E 7/30/2025 42.88 001386
I-PELLEGRINO 6.10.25 EDUCATION LUNCHEON E 7/30/2025 59.14 001386
I-PIT STOP 06.07.25 FUEL FOR UN2502 E 7/30/2025 27.50 001386
I-QT 06.25.25 FOOD FOR TCEQ TRAINING E 7/30/2025 48.68 001386
I-QUALITY 06.04.25 HOTEL STAY 06/01/25 BUTTRAM E 7/30/2025 101.05 001386
I-QUILL 06.26.25 PAPER E 7/30/2025 515.18 001386
I-SACC 06.03.25 SACC ANNUAL MEMBERSHIP EDC E 7/30/2025 125.00 001386
I-SACC 06.24.25 SACC MONTHLY LUNCHEON EDC E 7/30/2025 15.00 001386
I-SCULPEY 06.09.25 SCULPEY CLAY E 7/30/2025 159.96 001386
I-SSL 06.25.25 JUNIOR POLICE STICKERS E 7/30/2025 387.00 001386
I-STITCHIN 06.04.25 DECALS FOR HARDHATS E 7/30/2025 22.50 001386
I-STITCHIN 06.12.25 DECALS FOR HARDHATS E 7/30/2025 22.50 001386
I-T&T 06.16.25 FLOWERS FOR SPRINGER SRVC E 7/30/2025 227.32 001386
I-TEDC 06.26.25 BASIC EDC CLASS - MORGAN E 7/30/2025 800.00 001386
I-TENDER 06.26.25 FREEDOM FEST 25 STAFF BRKFST E 7/30/2025 170.50 001386
I-TMOBILE 06.20.25 HOTSPOT SERVICE E 7/30/2025 287.00 001386
331
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 15
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-TPCA 07.02.25 ADMIN OPS COURSE RDUNN E 7/30/2025 370.00 001386
I-TPCA 07/02/25 TRF ENFRCMNT COURSE RDUNN E 7/30/2025 370.00 001386
I-TR 06.06.25 THOMSON REUTERS SUBSCRIPTION E 7/30/2025 434.00 001386
I-TRW 06.09.25 SRP PRIZES E 7/30/2025 189.78 001386
I-TTF 06.06.25 SRP SNACK PACKS E 7/30/2025 25.48 001386
I-TX.GOV 06.10.25 SERVICE FEE 3 VEHICLES E 7/30/2025 6.00 001386
I-UC 06.13.25 CONES WITH COPS E 7/30/2025 610.54 001386
I-URB 06.16.25 HR TEAM LUNCH E 7/30/2025 57.00 001386
I-USPS 06.30.25 MAIL PKGS FOR TCHEEK E 7/30/2025 3.57 001386
I-UTA 06.16.25 BASIC SUPERVISION/MGMT SKILLS E 7/30/2025 695.00 001386
I-WIX 06.13.25 DISCOVER SANGER SM ADD-ON E 7/30/2025 162.00 001386
I-WM 06.05.25 PRGRM FOOD & SUPPLIES E 7/30/2025 15.47 001386
I-ZOOM 06.24.25 ZOOM SUBCRIPTION EDC E 7/30/2025 115.99 001386
I-ZOOM 06.28.25 ZOOM MONTHLY SUB E 7/30/2025 17.05 001386
I-ZOOM 06/24/25 ZOOM MONTHLY SUB COUNCIL E 7/30/2025 131.82 001386 13,675.14
38390 AMAZON CAPITAL SERVICES, INC.
I-17CK-JJWL-LP71 OFFICE CHAIR @ MC E 7/30/2025 99.99 001387
I-1JLR-1VJH-9VK9 REFRIGERATOR E 7/30/2025 786.99 001387
I-1P6J-GPQC-4RTY OUTDOOR LAMP POST OUTLETS E 7/30/2025 324.75 001387
I-1QQ9-G749-6KD1 OFFICE CHAIR @ MC E 7/30/2025 119.98 001387
I-1W3Q-74FQ-7416 TOWER FAN TCHEEK OFFICE E 7/30/2025 129.99 001387 1,461.70
38930 COLUMN SOFTWARE, PBC
I-FE201722-0100 NOTICE - ORD 07-19-25 E 7/30/2025 96.08 001388 96.08
40790 PARSONS, DAVID K
I-TUITION 07.22.25 TUITION REIMBURSE 07/18/2025 E 7/30/2025 162.50 001389 162.50
42200 MAYIM MUNICIPAL BUILDERS, LLC
I-1A ADDTL BLOWER @ WWTP E 7/30/2025 14,250.00 001390 14,250.00
40810 ZODIAC POOLS & OUTDOOR LIVING
I-1991 POOL SERVICE MAR 2025 V 4/09/2025 175.00 087741 175.00
40810 ZODIAC POOLS & OUTDOOR LIVING
M-CHECK ZODIAC POOLS & OUTDOOR LUNPOST V 7/16/2025 087741 175.00CR
25730 DATAPROSE, LLC
I-3P98989 LOAD SHED INSERT PRINTING V 4/16/2025 Reissue 087755
I-DP2501472 MAR 2025 LATE/STMT/OTHER V 4/16/2025 Reissue 087755
25730 DATAPROSE, LLC
M-CHECK DATAPROSE, LLC UNPOST V 7/16/2025 087755 3,725.36CR
332
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 16
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
41980 ABC PROFESSIONAL TREE SERVICES
I-460054 TREE TRIMMING MAINTENANCE R 7/02/2025 7,720.60 088248 7,720.60
00200 ADAMS EXTERMINATING CO.
I-1210559 PEST CONTROL SRVC 24-25 R 7/02/2025 60.00 088249 60.00
28710 AFFORD IT TIRES SANGER LLC
I-0002480 PATCH R 7/02/2025 20.00 088250 20.00
09600 AFLAC
C-CM-354679 ROUNDING R 7/02/2025 0.05CR 088251
I-AFKPY 06.13.202 INSURANCE R 7/02/2025 150.92 088251
I-AFKPY 06.27.202 INSURANCE R 7/02/2025 150.92 088251
I-AFLPY 06.13.202 INSURANCE R 7/02/2025 570.66 088251
I-AFLPY 06.27.202 INSURANCE R 7/02/2025 570.66 088251 1,443.11
33900 APSCO, INC
I-S1514511.001 MUSHCAP/BOX TOP/PVC PIPE R 7/02/2025 1,342.75 088252 1,342.75
02460 AT&T MOBILITY
I-06152025 CELL PHONE 05/08/25 - 06/07/25 R 7/02/2025 2,566.70 088253 2,566.70
25610 AUSTIN LANE TECHNOLOGIES, INC
I-202616 2X CONFIG/DEPLOYMNT R 7/02/2025 900.00 088254 900.00
26350 C & G ELECTRIC, INC
I-45324 BOOSTER PUMP REPAIRS @ CHERRY R 7/02/2025 563.00 088255 563.00
00590 CITY OF DENTON
I-06/16/2025 WATER BACTERIOLOGICAL TESTING R 7/02/2025 100.00 088256 100.00
33210 DEARBORN LIFE INSURANCE COMPAN
I-JULY 25 JULY 2025 LTD R 7/02/2025 1,658.98 088257 1,658.98
41260 DJ FLORES TRUCKING LLC
I-861511 REMOVE DIRT/DEBRIS R 7/02/2025 1,152.00 088258
I-861512 REMOVE DIRT/DEBRIS R 7/02/2025 1,440.00 088258 2,592.00
36340 FAMILY FIRST AUTOMOTIVE
I-11613 STATE INSPECTION UN18 R 7/02/2025 18.50 088259 18.50
42130 FLEXSHIELD INC
I-34059 FULL CERAMIC TINT UN#2501 R 7/02/2025 209.00 088260
I-34110 FULL CERAMIC TINT UN#2502 R 7/02/2025 209.00 088260 418.00
333
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 17
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
1 HELEN BUCKNER
I-REFUND 06/26/25 DEPOSIT REFUND R 7/02/2025 200.00 088261 200.00
20220 INGRAM LIBRARY SERVICES
I-88619262 JR FIC/NON FIC TITLES R 7/02/2025 16.23 088262 16.23
1 JASON YOUNG
I-REFUND 06.26.25 DEPOSIT REFUND R 7/02/2025 200.00 088263 200.00
1 KENNETH WILSON
I-REFUND 06-26-25 DEPOSIT REFUND R 7/02/2025 600.00 088264 600.00
1 KERRIE BARNES
I-REFUND 06.26.2025 DEPOSIT REFUND R 7/02/2025 300.00 088265 300.00
17060 LEAD ll EXCELLENCE
I-06242025SFD CE FOR APR - JUN 2025 R 7/02/2025 648.00 088266 648.00
05400 LEGALSHIELD
I-PPLPY 06.13.202 PREPAID LEGAL SERVICES R 7/02/2025 18.45 088267
I-PPLPY 06.27.202 PREPAID LEGAL SERVICES R 7/02/2025 18.45 088267 36.90
40680 LION ORGANIZATIONAL DEVELOPMEN
I-3421 TRAINING 07/30/2025 R 7/02/2025 4,200.00 088268 4,200.00
01570 LOWE'S COMPANIES, INC.
I-81376 LVRS/DEADBOLTS/SAW BLADES R 7/02/2025 582.22 088269
I-85588 FLY TRAP/DRILL BITS R 7/02/2025 71.19 088269
I-87914 30X 1/2-INX10-FT REBAR R 7/02/2025 198.90 088269 852.31
40520 NATIONAL WHOLESALE SUPPLY, INC
I-S5556594.001 GASKET/BOLT SET R 7/02/2025 152.64 088270 152.64
02970 ODP BUSINESS SOLUTIONS, LLC
I-423460491001 RULER/PAPER/CUPS/TISSUE R 7/02/2025 45.26 088271
I-423474601001 SPOONS R 7/02/2025 8.58 088271 53.84
34500 P3WORKS LLC
I-0017239 ELADA PID CALLS/EMAIL/MTGS R 7/02/2025 341.67 088272 341.67
26560 PRECISION DELTA CORPORATION
I-33689 AMMUNITION SUPPLY R 7/02/2025 473.54 088273 473.54
334
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 18
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
32870 SAM'S CLUB/SYNCHRONY BANK
I-06-09-2025 FREEDOM FEST 2025 ITEMS R 7/02/2025 59.12 088274
I-06/05/2025 GATORADE/ICE CREAM/JERKY R 7/02/2025 340.45 088274
I-06/09/2025 FREEDOM FEST 2025 ITEMS R 7/02/2025 501.52 088274
I-06/16/2025 CH OFFICE SNACKS R 7/02/2025 151.82 088274
I-06/25/2025 HYDRATION PACKETS/DRINKS R 7/02/2025 189.78 088274
I-WM 06/17/25 NAME BADGES R 7/02/2025 29.70 088274 1,272.39
25020 SANGER ACE HARDWARE
I-5696 QUIKRETE R 7/02/2025 47.92 088275
I-5700 PENETRANT R 7/02/2025 9.99 088275
I-5714 FUEL&OIL/FUNNEL R 7/02/2025 58.58 088275
I-5726 DRYER CORD R 7/02/2025 31.99 088275
I-5729 CHAIN SAW CHAIN R 7/02/2025 32.00 088275
I-5731 DRYWALL ANCHORS R 7/02/2025 14.99 088275
I-5737 ELECTRIC OUTLET R 7/02/2025 19.98 088275
I-5741 PLUG IN CO W/BATT BACKUP R 7/02/2025 33.99 088275
I-5743 FASTENERS - HANG CABINETS R 7/02/2025 11.40 088275
I-5755 WIRE BRUSH/PAINT BRUSH R 7/02/2025 85.74 088275
I-5758 MARKING PAINT R 7/02/2025 39.96 088275
I-5760 RAIN GAUGE/MOTOMIX R 7/02/2025 36.98 088275
I-5782 2X NEW KEYS CUT R 7/02/2025 5.98 088275
I-5793 VELCRO/NAILON R 7/02/2025 31.95 088275
I-5802 NEW KEY R 7/02/2025 2.99 088275
I-5805 ELMINTR/FOAM/CLNR R 7/02/2025 3.97 088275
I-5813 LAWN/GARDN SPRAYER 2GAL R 7/02/2025 39.98 088275
I-5820 STARTER CORD R 7/02/2025 7.99 088275
I-5821 LATCH/CHAIN R 7/02/2025 51.95 088275
I-5823 STRIPING PAINT R 7/02/2025 109.90 088275
I-5839 2X PUMP BILGE R 7/02/2025 67.98 088275
I-5840 SCREWS/WASHERS R 7/02/2025 9.36 088275
I-5850 FERTILIZER 5K SQ.FT. R 7/02/2025 27.99 088275
I-5852 SCREWS/WASHERS R 7/02/2025 29.98 088275 813.54
28050 SANGER LIONS CLUB
I-3B25-01 FLAG SPONSOR 7/1/25 - 6/30/26 R 7/02/2025 30.00 088278
I-3B25-02 FLAG SPONSOR 7/1/25 - 6/30/26 R 7/02/2025 30.00 088278
I-3B25-03 FLAG SPONSOR 7/1/25 - 6/30/26 R 7/02/2025 30.00 088278
I-3B25-04 FLAG SPONSOR 7/1/25 - 6/30/26 R 7/02/2025 30.00 088278
I-3B25-05 FLAG SPONSOR 7/1/25 - 6/30/26 R 7/02/2025 30.00 088278
I-3B25-06 FLAG SPONSOR 7/1/25 - 6/30/26 R 7/02/2025 30.00 088278
I-3B25-07 FLAG SPONSOR 7/1/25 - 6/30/26 R 7/02/2025 30.00 088278
I-3B25-08 FLAG SPONSOR 7/1/25 - 6/30/26 R 7/02/2025 30.00 088278
I-3B25-09 FLAG SPONSOR 7/1/25 - 6/30/26 R 7/02/2025 30.00 088278
I-3B25-10 FLAG SPONSOR 7/1/25 - 6/30/26 R 7/02/2025 30.00 088278 300.00
335
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 19
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
41840 SHERWOOD SURVEYING & SUE, LLC
I-12215 RESEARCH/ROW STAKING I-35 R 7/02/2025 5,800.00 088279 5,800.00
31750 UNDERWOOD'S HEATING & AIR
I-53504901 SRVC CALL @ 209 N 5TH ST R 7/02/2025 253.27 088280 253.27
34220 UNIFIRST CORPORATION
I-2900153517 MATS - CITY HALL R 7/02/2025 18.94 088281
I-2900153520 UNIFORMS R 7/02/2025 111.45 088281
I-2900153524 UNIFORMS R 7/02/2025 36.94 088281
I-2900153525 MATS - PUBLIC WORKS R 7/02/2025 13.11 088281
I-2900153757 UNIFORMS R 7/02/2025 107.48 088281 287.92
03440 VERMEER TEXAS-LOUISIANA
I-P0741018 FITTING ELBOW R 7/02/2025 13.25 088282 13.25
14470 UNITED WAY
I-UN PY 07.11.202 DONATIONS R 7/11/2025 5.00 088283 5.00
15830 SANGER EDUCATION FOUNDATION IN
I-SGFPY 07.11.202 FOUNDATION-ISD R 7/11/2025 2.50 088284 2.50
33300 HSA BANK
I-HSAPY 07.11.202 HSA R 7/11/2025 2,276.68 088285 2,276.68
41980 ABC PROFESSIONAL TREE SERVICES
I-460438 TREE TRIMMING MAINTENANCE R 7/10/2025 8,065.75 088286 8,065.75
42170 AFFORD IT OIL & AUTO LLC
I-932-1311-196 OIL CHANGE 56-58 R 7/10/2025 76.13 088287
I-932-1311-77 OIL CHANGE UN14 R 7/10/2025 104.27 088287 180.40
33900 APSCO, INC
I-S1514511.002 HYDRANT SETTER R 7/10/2025 200.64 088288
I-S1515193.001 HI/LOW EJECTOR W/ 13A NOZZLE R 7/10/2025 2,185.41 088288
I-S1515241.001 GALVANIZED NIPPLE/90/FLANGE R 7/10/2025 127.72 088288 2,513.77
00420 BOUND TREE MEDICAL, LLC
I-85810227 EMS MEDICAL SUPPLIES R 7/10/2025 1,091.19 088289
I-85812156 ROCURONIUM R 7/10/2025 102.17 088289
I-85821675 EMS MEDICAL SUPPLIES R 7/10/2025 667.75 088289 1,861.11
00520 CASCO INDUSTRIES, INC.
I-273855 AIR SAMPLE/SRVC CALL R 7/10/2025 220.00 088290 220.00
336
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 20
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
00800 COSERV ELECTRIC
I-JUNE 2025 JUN 25 ELECTRIC R 7/10/2025 4,900.85 088291 4,900.85
03800 DEMCO
I-7657989 BOOK PROCESSING SUPPLIES R 7/10/2025 882.06 088292 882.06
41260 DJ FLORES TRUCKING LLC
I-861513 REMOVE DIRT/DEBRIS R 7/10/2025 2,304.00 088293
I-861514 REMOVE DIRT/DEBRIS R 7/10/2025 1,008.00 088293
I-861515 REMOVE DIRT/DEBRIS R 7/10/2025 1,008.00 088293 4,320.00
35470 DURAN PHOTOGRAPHY
I-2248 2024-2025 PHOTO/VIDEO R 7/10/2025 1,800.00 088294
I-2249 2024-2025 PHOTO/VIDEO R 7/10/2025 550.00 088294
I-2250 2024-2025 PHOTO/VIDEO R 7/10/2025 400.00 088294
I-2251 2024-2025 PHOTO/VIDEO R 7/10/2025 550.00 088294 3,300.00
38550 EXTREME SOUND PRODUCTION
I-1041 FF 2025 STG/LGHT/SND R 7/10/2025 7,900.00 088295
I-1041 B ADDITIONAL COSTS PER BAND R 7/10/2025 1,650.00 088295 9,550.00
31340 FIRST CHECK APPLICANT SCREENIN
I-26134 BACKGROUND CHECKS JUN 2025 R 7/10/2025 101.00 088296 101.00
39920 IMPACT PROMOTIONAL SERVICES, L
I-INV133401 CARGO PANTS DALLEN R 7/10/2025 200.28 088297
I-INV133803 BASE SHIRT/EMBROIDERED JLEWIS R 7/10/2025 220.28 088297
I-INV134175 100X SANGER PD CAP PATCH R 7/10/2025 280.00 088297
I-INV134452 BASE SHIRT MMUTINA R 7/10/2025 149.28 088297
I-INV134761 RAIN COAT TCHEEK R 7/10/2025 119.40 088297
I-INV135034 BLAUER CAPS/PATCHES/NAMES R 7/10/2025 857.15 088297 1,826.39
01240 INLAND TRUCK PARTS, INC.
I-IN-1823505 REPAIR FOR ENGINE 672 R 7/10/2025 3,925.40 088298 3,925.40
37150 INSTANT INSPECTOR
I-5600 SAFETY INSPECTIONS MAY 2025 R 7/10/2025 500.00 088299
I-5750 SAFETY INSPECTIONS JUN 2025 R 7/10/2025 1,050.00 088299 1,550.00
37260 KLEMENT FORD OF MUENSTER
I-FOCS187801 REPAIRS TO M671 R 7/10/2025 680.41 088300 680.41
08210 KWIK KAR
I-08101-17507 P670 OIL CHANGE R 7/10/2025 72.96 088301 72.96
337
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 21
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
41540 LIFE-ASSIST, INC.
I-1609691 FUROSEMIDE R 7/10/2025 160.00 088302 160.00
37170 LOWELL W ADAMS PHD AND ASSOCIA
I-KM63025 PSYCH EVAL/TCOLE DECLARATION R 7/10/2025 180.00 088303 180.00
32980 MCCAIN'S OVERHEAD DOOR & GATE
I-36953381 GATE SERVICE @ 100 BOLIVAR ST R 7/10/2025 952.20 088304
I-36958280 GATE SERVICE @ 100 BOLIVAR ST R 7/10/2025 223.15 088304 1,175.35
41970 NATIONAL CINEMEDIA, LLC
I-INV-233527 ADVERTISING - 30 DAYS R 7/10/2025 2,367.18 088305 2,367.18
36990 NORTEX COMMUNICATIONS COMPANY
I-11060754 INTERNET & PHONE JUL 25 R 7/10/2025 6,548.96 088306 6,548.96
08690 O'REILLY AUTO PARTS
C-1959-238344 CORE RTN R 7/10/2025 22.00CR 088307
I-1959-238040 STBLZR/CARBCLNR/MOTOROIL R 7/10/2025 54.74 088307
I-1959-238294 BATTERY/CORE/FEE R 7/10/2025 206.32 088307
I-1959-238634 AIR FRESHENER/TIRE SHINE R 7/10/2025 29.47 088307
I-1959-239917 RETAINER/SPLASH SHIELD R 7/10/2025 13.77 088307
I-1959-240980 WIPER FLUID WALLENBERG R 7/10/2025 9.58 088307 291.88
02970 ODP BUSINESS SOLUTIONS, LLC
I-427868530001 BLEACH R 7/10/2025 43.14 088308 43.14
19200 PATHMARK TRAFFIC PRODUCTS OF T
I-23916 STREET SIGNS R 7/10/2025 894.00 088309 894.00
41960 PIONEER SUPPLY LLC - 844634
I-INV83292 MARKING PAINT R 7/10/2025 144.00 088310
I-INV83511 4X HYMAX COUPLINGS R 7/10/2025 1,771.80 088310
I-INV83541 4X HYMAX COUPLINGS R 7/10/2025 2,000.00 088310
I-INV83557 PVC PIPE R 7/10/2025 280.00 088310 4,195.80
33820 POWER-D UTILITY SERVICES, LLC
I-2508 PROFESSIONAL SRVCS JUN 2025 R 7/10/2025 3,000.00 088311 3,000.00
36840 REPUBLIC SERVICES #615
I-0615-002411668A JUN 2025 SOLID WASTE SRVC R 7/10/2025 97,589.78 088312 97,589.78
25020 SANGER ACE HARDWARE
I-5871 STRIPING PAINT R 7/10/2025 87.92 088313
I-5878 MTL REPAIR TAPE/DRYER VNT DCT R 7/10/2025 22.98 088313
I-5883 CABLE TIES/DUCT TAPE R 7/10/2025 1.58 088313
I-5889 MARKING PAINT R 7/10/2025 60.22 088313
I-5891 PLIERS/WRENCH/TAPE MEASURE/KEY R 7/10/2025 183.84 088313
I-5896 FABULOSO/FLUSH LVR/FLOAT R 7/10/2025 23.17 088313 379.71
338
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 22
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
16240 SCHAD & PULTE
I-24661 OXYGEN R 7/10/2025 23.00 088314 23.00
02690 TECHLINE, INC.
I-1584400-00 12X BLADES/100X FUSELINKS R 7/10/2025 1,258.00 088315
I-1584633-00 REPLACEMENT TOP P6001685 R 7/10/2025 1,188.00 088315
I-1584765-00 50 BOLTS/100 SCREWS R 7/10/2025 98.50 088315 2,544.50
19260 TYLER TECHNOLOGIES
I-025-515251 INVENTORY DATA CONVERSION R 7/10/2025 1,512.50 088316
I-025-515801 INVENTORY DATA CONVERSION R 7/10/2025 580.00 088316 2,092.50
31750 UNDERWOOD'S HEATING & AIR
I-53654776 SRVC CALL @ 501 BOLIVAR ST R 7/10/2025 718.50 088317
I-53712385 SRVC CALL @ 102 BOLIVAR ST R 7/10/2025 545.82 088317 1,264.32
34220 UNIFIRST CORPORATION
I-2900154636 MATS - CITY HALL R 7/10/2025 18.94 088318
I-2900154638 UNIFORMS R 7/10/2025 46.92 088318
I-2900154643 UNIFORMS R 7/10/2025 124.74 088318
I-2900154645 UNIFORMS R 7/10/2025 36.94 088318
I-2900154646 MATS - P.W. R 7/10/2025 10.69 088318 238.23
09550 WATER TECH, INC.
I-162627 12X CHLORINE CYLINDERS R 7/10/2025 2,460.00 088319 2,460.00
40810 ZODIAC POOLS & OUTDOOR LIVING
I-2401 POOL SRVC JUN 2025 R 7/10/2025 175.00 088320 175.00
1 2320 ENTERPRISES, LL
I-000202507070519 US REFUND R 7/10/2025 26.10 088321 26.10
1 BLOOMFIELD HOMES
I-000202507070524 US REFUND R 7/10/2025 573.14 088322 573.14
1 FANNING, BRITTANY A
I-000202507070517 US REFUND R 7/10/2025 199.75 088323 199.75
1 FKH SFR PROPCO H, LP
I-000202507070522 US REFUND R 7/10/2025 9.69 088324 9.69
1 PELTIER, TAUNYA
I-000202507070520 US REFUND R 7/10/2025 26.10 088325 26.10
339
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 23
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
1 SMITH, ANDRE
I-000202507070523 US REFUND R 7/10/2025 20.65 088326 20.65
1 TEXOMA COUNCIL OF GO
I-000202507070516 US REFUND R 7/10/2025 695.41 088327 695.41
1 UPCHURCH, SHANE
I-000202507070515 US REFUND R 7/10/2025 110.40 088328 110.40
1 WALKER, AVERY MICHAE
I-000202507070521 US REFUND R 7/10/2025 9.69 088329 9.69
1 YALE, SAVANNAH M
I-000202507070518 US REFUND R 7/10/2025 18.21 088330 18.21
35240 COLEMAN, HUGH E
I-AGRMT 07/14/2025 COLEMAN, HUGH E - AGREEMENT R 7/14/2025 61,022.58 088331 61,022.58
41980 ABC PROFESSIONAL TREE SERVICES
I-460894 TREE TRIMMING MAINTENANCE R 7/15/2025 7,720.60 088332 7,720.60
42170 AFFORD IT OIL & AUTO LLC
I-932-1311-253 OIL CHANGE 30-9291 R 7/15/2025 95.98 088333 95.98
28710 AFFORD IT TIRES SANGER LLC
I-0002504 NEW TIRE P670 R 7/15/2025 190.00 088334 190.00
41930 AMERICAN COMMUNICATIONS
I-19605735 MOVE RADIO TO NEW STATION R 7/15/2025 9,850.03 088335 9,850.03
37370 AQUA METRIC SALES COMPANY
I-INV0107021 2" & 3" WATER METERS R 7/15/2025 9,922.21 088336
I-INV0108927 117 WATER METERS R 7/15/2025 19,809.45 088336 29,731.66
41630 ASHLEY HAGIN
I-005 INSTRUCTOR PAY FOR DANCE PRGM R 7/15/2025 216.00 088337 216.00
42160 BIG TEX TRAILER WORLD INC
I-06/25/25 DUMP TRAILER R 7/15/2025 9,280.98 088338 9,280.98
40690 BROWN & HOFMEISTER, L.L.P.
I-0625-001-51881 LEGAL SERVICES 06/30/2025 R 7/15/2025 8,501.50 088339 8,501.50
340
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 24
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
26350 C & G ELECTRIC, INC
I-45476 3 POLE CONTACTOR @ WELL 8 R 7/15/2025 454.65 088340 454.65
33370 CJA ENTERPRISES LLP
I-18310 1-1/2 BASE/PEA GRAVEL R 7/15/2025 1,467.53 088341 1,467.53
41740 CMC RAPID RESPONSE
I-2321 CABIN AIR FILTER 50-7948 R 7/15/2025 176.39 088342
I-2322 FUEL FILTER 50-0107 R 7/15/2025 300.27 088342 476.66
28180 D&D COMMERCIAL LANDSCAPE MANAG
I-39724 2025 MOWING CONTRACT R 7/15/2025 15,827.54 088343 15,827.54
41260 DJ FLORES TRUCKING LLC
I-861516 REMOVE DIRT/DEBRIS R 7/15/2025 1,008.00 088344
I-861517 REMOVE DIRT/DEBRIS R 7/15/2025 720.00 088344
I-861518 REMOVE DIRT/DEBRIS R 7/15/2025 288.00 088344 2,016.00
35470 DURAN PHOTOGRAPHY
I-2253 COUNCIL MEETING 07/07/2025 R 7/15/2025 400.00 088345 400.00
34360 ENVIRONMENTAL MONITORING LABOR
I-25060135 CBOD/TSS/NH3N/TRIP JUN 2025 R 7/15/2025 1,944.00 088346 1,944.00
36340 FAMILY FIRST AUTOMOTIVE
I-11725 OIL CHANGE UN2401 R 7/15/2025 76.50 088347 76.50
34670 FREEDOM COMMERCIAL SERVICES, L
I-2025-4113 MOW/TRIM 4800 BLOCK AVION R 7/15/2025 573.00 088348
I-2025-4114 MOW/TRIM 800 BLK S 5TH ST R 7/15/2025 85.00 088348
I-2025-4115 MOW/TRIM 403 S 1ST ST R 7/15/2025 147.50 088348
I-2025-4116 MOW/TRIM 1000 BLK AUSTIN ST R 7/15/2025 85.00 088348
I-2025-4117 MOW/TRIM 1014 AUSTIN ST R 7/15/2025 85.00 088348
I-2025-4118 MOW/TRIM 700 S STEMMONS R 7/15/2025 85.00 088348
I-2025-4119 MOW/TRIM 750 S STEMMONS R 7/15/2025 85.00 088348
I-2025-4120 MOW/TRIM 800 BLK S STEMMONS R 7/15/2025 85.00 088348 1,230.50
41180 GLOBAL PUMP SOLUTIONS, LLC
I-SAJ1575A-1250 BRACKET/HIGH TEST CHAIN R 7/15/2025 2,217.65 088349 2,217.65
29620 GOODYEAR COMMERCIAL TIRE
I-233-1027910 2X 275/55R20 TIRES UN18 R 7/15/2025 278.10 088350 278.10
341
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 25
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
40770 IMPERIAL SUPPLIES LLC
I-I001DY0388 PUMP R 7/15/2025 1,075.54 088351 1,075.54
42040 KIMBERLY S BRADSHAW
I-03 YOGA INSTRUCTOR JUN 25 R 7/15/2025 816.30 088352 816.30
42190 KONA ICE NORTHWEST DFW
I-5042126 1 HR PKG - SRP FINALE R 7/15/2025 450.00 088353 450.00
32640 LLOYD GOSSELINK ROCHELLE & TOW
I-97560522 CCNS & DISTRICTS 05/31/25 R 7/15/2025 185.00 088354
I-97560523 DENTON 1000 L.S.D. 05/31/25 R 7/15/2025 1,514.00 088354
I-97560524 N.C.D.C. MUD 1 05/31/25 R 7/15/2025 2,386.50 088354 4,085.50
28240 MARTINEZ BROTHERS CONCRETE AND
I-2543 JENNIFER CT CUL-DE-SAC R 7/15/2025 72,945.00 088355 72,945.00
1 MARY TILLEY
I-REFUND 07.08.25 REFUND COMM CTR R 7/15/2025 400.00 088356 400.00
38470 NOAH'S ARK PETTING FARM
I-2089 PETTING FARM FF25 R 7/15/2025 1,170.00 088357
I-2241 CRITTER UNIV @ 501 BOLIVAR ST R 7/15/2025 524.00 088357 1,694.00
08690 O'REILLY AUTO PARTS
I-1959-238084 GREASE FTG R 7/15/2025 6.99 088358
I-1959-240144 WIPER FLD R 7/15/2025 9.58 088358
I-1959-242017 1QT MOTOR OIL UN02 R 7/15/2025 14.98 088358
I-1959-242401 LP HARDWARE UN2503 R 7/15/2025 4.99 088358 36.54
27500 P SQUARED EMULSION PLANTS, LLC
I-25131 P2S1/DRUM/FREIGHT R 7/15/2025 1,170.01 088359 1,170.01
13825 PLAYAWAY PRODUCTS LLC
I-503920 CHI & JR WHAZOODLES R 7/15/2025 536.95 088360 536.95
21140 R & T ELECTRIC, LLC
I-30001 ADD RECEPTACLE @ CITY HALL R 7/15/2025 200.00 088361
I-30002 CHANGE LEDS @ PORTER PARK R 7/15/2025 190.00 088361
I-30003 EXIT/EMRGNCY LGHT @201 BOLIVAR R 7/15/2025 400.00 088361
I-30004 REPLACE BREAKER @ 201 BOLIVAR R 7/15/2025 180.00 088361 970.00
36840 REPUBLIC SERVICES #615
I-0615-002403353 SLUDGE REMOVAL JUN 25 R 7/15/2025 7,944.46 088362 7,944.46
342
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 26
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
32870 SAM'S CLUB/SYNCHRONY BANK
C-07.02.2025 REFUND CATER CVR/WTRMLN/TMTO R 7/15/2025 27.62CR 088363
I-06/23/2025 SRP SNACK PACKS R 7/15/2025 118.69 088363
I-07/01/2025 ITEMS FOR SUMMER KICKOFF BBQ R 7/15/2025 309.81 088363
I-WM 07/02/2025 ITEMS FOR SUMMER KICKOFF BBQ R 7/15/2025 82.51 088363 483.39
25020 SANGER ACE HARDWARE
I-5270 STIHL SAW FOR L671 R 7/15/2025 1,009.99 088364
I-5303 MARKING PAINT/FASTENERS R 7/15/2025 24.67 088364
I-5309 PVC PIPE R 7/15/2025 18.99 088364
I-5324 CONTRACTOR BAGS R 7/15/2025 13.99 088364
I-5331 4X NOZZLES R 7/15/2025 11.96 088364
I-5340 PVC PIPE/THREAD SEAL/ADAPTR R 7/15/2025 49.59 088364
I-5456 GROOVE JOINT PLIERS 12" R 7/15/2025 16.99 088364
I-5532 PTR TAOE VK 1.88"X60.1YD R 7/15/2025 8.59 088364
I-5706 56X 60#QUIKRETE R 7/15/2025 335.44 088364
I-5785 MARKING PAINT R 7/15/2025 39.96 088364
I-5907 COUPLING/U-BOLT R 7/15/2025 30.13 088364
I-5909 MOWER OIL/NUTS & BOLTS R 7/15/2025 14.40 088364
I-5910 SQUARE RAFTER R 7/15/2025 7.99 088364
I-5912 CST IRN CNDTNR/BRUSH/TNG/PROPN R 7/15/2025 100.93 088364
I-5913 WASP/HORNET KILLER/KNIFE R 7/15/2025 26.57 088364
I-5914 NEW KEYS/LED BULB R 7/15/2025 14.98 088364
I-5915 STEP DRLBIT #8 R 7/15/2025 56.99 088364
I-5922 SHOVEL RND-PT R 7/15/2025 17.99 088364
I-5924 24X GRADE STAKE R 7/15/2025 47.76 088364
I-5927 FASTENERS R 7/15/2025 1.49 088364 1,849.40
02690 TECHLINE, INC.
I-1584765-01 100X LAG SCREWS R 7/15/2025 160.00 088366 160.00
31750 UNDERWOOD'S HEATING & AIR
I-53641761 DUCT WORK @ 201 BOLIVAR ST R 7/15/2025 300.00 088367 300.00
34220 UNIFIRST CORPORATION
I-2900155916 MATS - CITY HALL R 7/15/2025 18.94 088368
I-2900155918 UNIFORMS R 7/15/2025 53.62 088368
I-2900155922 UNIFORMS R 7/15/2025 101.79 088368
I-2900155925 UNIFORMS R 7/15/2025 36.94 088368
I-2900155929 MATS - P.W. R 7/15/2025 15.37 088368 226.66
03440 VERMEER TEXAS-LOUISIANA
I-W0189118 VAC TRAILER REPAIR R 7/15/2025 5,048.38 088369 5,048.38
343
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 27
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
14470 UNITED WAY
I-UN PY 07.25.202 DONATIONS R 7/25/2025 5.00 088370 5.00
15830 SANGER EDUCATION FOUNDATION IN
I-SGFPY 07.25.202 FOUNDATION-ISD R 7/25/2025 2.50 088371 2.50
33300 HSA BANK
I-HSAPY 07.25.202 HSA R 7/25/2025 2,276.68 088372 2,276.68
41980 ABC PROFESSIONAL TREE SERVICES
I-461118 TREE TRIMMING MAINTENANCE R 7/22/2025 7,720.60 088373 7,720.60
06210 ALERT-ALL CORP
I-W51127 5 ROLLS OF BADGE STICKERS R 7/22/2025 97.50 088374 97.50
02460 AT&T MOBILITY
I-07152025 CELL PHONE 06/08/25 - 07/07/25 R 7/22/2025 3,910.30 088375 3,910.30
00420 BOUND TREE MEDICAL, LLC
I-85826392 ET TUBE PEDIATRIC R 7/22/2025 24.75 088376
I-85828305 MIDAZOLAM R 7/22/2025 28.25 088376 53.00
41860 CHELSEA BURNETT
I-07302025 PRESENTATION FEE 7/30/25 R 7/22/2025 325.00 088377 325.00
1 CHELSEA KUTAS
I-REFUND 07/16/25 BF DEPOSIT RFND R 7/22/2025 400.00 088378 400.00
39710 CLARKADAMSON, LLC
I-0023 JUL 25 CONSULTING FEES R 7/22/2025 2,375.00 088379 2,375.00
28810 CLIFFORD POWER SYSTEM, INC
I-PMA-0137658 SRVC AGRMT @ CITY HALL R 7/22/2025 1,504.00 088380
I-PMA-0137659 SRVC AGRMT @ PD R 7/22/2025 1,504.00 088380 3,008.00
13300 DENTON SAND & GRAVEL
I-14627 TOPSOIL FOR HOLES IN THE PARKS R 7/22/2025 80.00 088381 80.00
30710 HARDEN CABINETS, LLC
I-106941 #2 CREOSOTE 5.5 X 7.5 X 5 R 7/22/2025 65.32 088382 65.32
39920 IMPACT PROMOTIONAL SERVICES, L
I-INV133109 3X PANTS BZAVALA R 7/22/2025 292.92 088383
I-INV135687 NEW UNIFORM KMCBRIDE R 7/22/2025 636.02 088383
I-INV136819 BASE SHIRTS KMCBRIDE R 7/22/2025 298.86 088383 1,227.80
344
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 28
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
20220 INGRAM LIBRARY SERVICES
I-88922080 JR TITLE/NON-FIC COOKBOOKS R 7/22/2025 43.64 088384 43.64
41790 KNEE DEEP PLUMBING
I-40625940 INSTALL ANODE ROD @ DEV SRVCS R 7/22/2025 389.00 088385 389.00
01490 LAWN LAND, INC.
I-504531 BELT DECK R 7/22/2025 208.93 088386 208.93
25060 LEMONS PUBLICATIONS INC
I-12616 FULL PAGE AD 4 WKS IN JUNE 25 R 7/22/2025 750.00 088387 750.00
40680 LION ORGANIZATIONAL DEVELOPMEN
I-3423 GROUP DEVELOPMENT R 7/22/2025 4,200.00 088388 4,200.00
1 LISA JONES
I-REFUND 07.16.2025 CHURCH DEPST RFND R 7/22/2025 300.00 088389 300.00
32640 LLOYD GOSSELINK ROCHELLE & TOW
I-97560439 LAGUNA AZURE PROTEST 5/31/25 R 7/22/2025 2,782.52 088390
I-97561328 BALLFIELD PERMITTING 06/30/25 R 7/22/2025 2,646.00 088390 5,428.52
01570 LOWE'S COMPANIES, INC.
I-70189 3/4-IN X 16-IN DRILL BIT R 7/22/2025 35.12 088391
I-86993 6X6X8 TREATED LUMBER R 7/22/2025 71.78 088391
I-91422 FENCE PICKETS R 7/22/2025 7.56 088391
I-98455 6X6X8 TREATED #2 LUMBER R 7/22/2025 35.89 088391 150.35
27600 OMNIBASE SERVICES OF TEXAS LP
I-225-108061 QTRLY REPORT APR - JUN 2025 R 7/22/2025 84.00 088392 84.00
34500 P3WORKS LLC
I-0017663 SANGER ELADA JUN 25 R 7/22/2025 216.66 088393 216.66
19200 PATHMARK TRAFFIC PRODUCTS OF T
I-24084 6X STREET SIGNS R 7/22/2025 313.00 088394 313.00
04290 SANGER CHAMBER OF COMMERCE
I-2025 QTR 2 2025 QTR 2 H.O.T. PAYMENT R 7/22/2025 5,000.00 088395 5,000.00
16240 SCHAD & PULTE
I-24758 EMS OXYGEN R 7/22/2025 60.00 088396 60.00
345
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 29
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
35000 SECRETARY OF STATE OF TEXAS
I-149938984 SEARCH MAS MENA INVSTMTS R 7/22/2025 1.00 088397 1.00
30600 TASC
I-IN3496091 RUNOUT FEES 10/1/25 - 10/30/25 R 7/22/2025 222.69 088398 222.69
05350 TEXAS EXCAVATION SAFETY SYSTEM
I-25-10243 MESSAGE FEES FOR JUNE 2025 R 7/22/2025 258.75 088399 258.75
35510 TITAN UTILITY SERVICES, LLC
I-106753 DIELECTRIC TESTING 2025 R 7/22/2025 4,058.00 088400 4,058.00
19260 TYLER TECHNOLOGIES
I-025-511131 EXECUTIME/ADVNCD SCHDLNG R 7/22/2025 12,236.65 088401
I-025-514955 UB ONLINE JUL 2025 R 7/22/2025 110.00 088401
I-025-517562 UB NOTIFICATIONS R 7/22/2025 65.50 088401 12,412.15
02920 U.S. POSTAL SERVICE
I-07/31/2025 PO BOX 578 12 MONTH SRVC FEE R 7/22/2025 268.00 088402 268.00
34220 UNIFIRST CORPORATION
I-2900156942 MATS - C.H. R 7/22/2025 19.83 088403
I-2900156948 UNIFORMS R 7/22/2025 46.92 088403
I-2900156952 UNIFORMS R 7/22/2025 36.94 088403
I-2900156954 MATS - PW R 7/22/2025 16.26 088403
I-2900157205 UNIFORMS R 7/22/2025 110.21 088403 230.16
40810 ZODIAC POOLS & OUTDOOR LIVING
I-1991 POOL SERVICE MAR 2025 R 7/22/2025 Reissue 088404 175.00
41980 ABC PROFESSIONAL TREE SERVICES
I-461538 TREE TRIMMING MAINTENANCE R 7/30/2025 7,720.60 088405 7,720.60
00200 ADAMS EXTERMINATING CO.
I-1219160 PEST CONTROL SRVC 24-25 R 7/30/2025 78.00 088406
I-1219161 PEST CONTROL SRVC 24-25 R 7/30/2025 58.00 088406
I-1219162 PEST CONTROL SRVC 24-25 R 7/30/2025 60.00 088406
I-1219163 PEST CONTROL SRVC 24-25 R 7/30/2025 58.00 088406
I-1219164 PEST CONTROL SRVC 24-25 R 7/30/2025 58.00 088406
I-1219166 PEST CONTROL SRVC 24-25 R 7/30/2025 58.00 088406
I-1219167 PEST CONTROL SRVC 24-25 R 7/30/2025 58.00 088406
I-1219168 PEST CONTROL SRVC 24-25 R 7/30/2025 58.00 088406
I-1219169 PEST CONTROL SRVC 24-25 R 7/30/2025 58.00 088406
I-1219170 PEST CONTROL SRVC 24-25 R 7/30/2025 58.00 088406
I-1219172 PEST CONTROL SRVC 24-25 R 7/30/2025 58.00 088406
I-1219173 PEST CONTROL SRVC 24-25 R 7/30/2025 58.00 088406
I-1219174 PEST CONTROL SRVC 24-25 R 7/30/2025 78.00 088406
I-1219175 PEST CONTROL SRVC 24-25 R 7/30/2025 58.00 088406
346
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 30
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-1219176 PEST CONTROL SRVC 24-25 R 7/30/2025 58.00 088406
I-1231545 PEST CONTROL SRVC 24-25 R 7/30/2025 70.00 088406 982.00
09600 AFLAC
C-CM-703407 ROUNDING R 7/30/2025 0.05CR 088408
I-AFKPY 07.11.202 INSURANCE R 7/30/2025 150.92 088408
I-AFKPY 07.25.202 INSURANCE R 7/30/2025 150.92 088408
I-AFLPY 07.11.202 INSURANCE R 7/30/2025 570.66 088408
I-AFLPY 07.25.202 INSURANCE R 7/30/2025 570.66 088408 1,443.11
03170 ASCO
I-PSO609026-1 LIGHT REPAIR STREETS BACKHOE R 7/30/2025 486.35 088409 486.35
01550 ATMOS ENERGY
I-07/11/25 GAS 06/03/25 - 07/01/25 R 7/30/2025 1,263.55 088410 1,263.55
33370 CJA ENTERPRISES LLP
I-18402 27.3 TONS CUSHION SAND R 7/30/2025 378.11 088411 378.11
33210 DEARBORN LIFE INSURANCE COMPAN
I-AUG 25 AUG 2025 LTD R 7/30/2025 1,649.50 088412 1,649.50
35470 DURAN PHOTOGRAPHY
I-2257 2024-2025 PHOTO/VIDEO R 7/30/2025 400.00 088413
I-2258 2024-2025 PHOTO/VIDEO R 7/30/2025 550.00 088413
I-2260 COUNCIL MEETING 07/21/2025 R 7/30/2025 400.00 088413 1,350.00
36340 FAMILY FIRST AUTOMOTIVE
I-11844 OIL CHANGE UN10 R 7/30/2025 76.50 088414 76.50
29620 GOODYEAR COMMERCIAL TIRE
I-233-1027953 2X 265/60R17 EAGLE UN10 R 7/30/2025 236.90 088415 236.90
41790 KNEE DEEP PLUMBING
I-39769493 REBUILD VLV @ RAILROAD PRK R 7/30/2025 355.30 088416
I-39803413 SRVC CALL @ 312 BOLIVAR R 7/30/2025 129.00 088416
I-39876497 REPLACE SPUD @ RAILROAD PRK R 7/30/2025 243.00 088416
I-40084242 ADA STALLS @ RAILROAD PRK R 7/30/2025 709.80 088416
I-40106017 REBUILT VLV @ SWITZER PRK R 7/30/2025 192.98 088416
I-40182673 REPLACED SPUD @ RAILROAD PRK R 7/30/2025 226.00 088416
I-40240019 INSTALL AC CONDENSATE LINE C.H R 7/30/2025 1,395.50 088416 3,251.58
05400 LEGALSHIELD
I-PPLPY 07.11.202 PREPAID LEGAL SERVICES R 7/30/2025 18.45 088417
I-PPLPY 07.25.202 PREPAID LEGAL SERVICES R 7/30/2025 18.45 088417 36.90
347
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 31
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
37170 LOWELL W ADAMS PHD AND ASSOCIA
I-JSB72225 PSYCH EVAL/TCOLE DEC JBURNS R 7/30/2025 180.00 088418 180.00
40520 NATIONAL WHOLESALE SUPPLY, INC
I-S5591560.001 4X 12" ONE LOK/SLEEVE R 7/30/2025 1,150.29 088419 1,150.29
02970 ODP BUSINESS SOLUTIONS, LLC
I-429544283001 COPY PAPER R 7/30/2025 46.99 088420
I-429725887001 CUPS/PLATE/BOWL/NAPKIN R 7/30/2025 42.05 088420
I-431491960001 FILE FOLDERS FOR ORDINANCES R 7/30/2025 12.62 088420 101.66
02050 PITNEY BOWES, INC.
I-3321019034 PSTG MCHN LSE 5/25/25-8/24/25 R 7/30/2025 433.02 088421 433.02
13825 PLAYAWAY PRODUCTS LLC
I-505463 CASE LOCKING MECHANISMS R 7/30/2025 88.67 088422
I-506002 PLAYAWAYS/LAUNCHPADS R 7/30/2025 24.99 088422
I-506772 REPLACEMENT PLAYAWAY TITLE R 7/30/2025 24.99 088422 138.65
14980 POLYDYNE, INC.
I-1944598 CLARIFLOC R 7/30/2025 2,362.50 088423 2,362.50
1 SAMANTHA COPELAND
I-REFUND 07/22/25 CC DPST RFND R 7/30/2025 200.00 088424 200.00
25020 SANGER ACE HARDWARE
I-5935 SURGE PROTECTORS R 7/30/2025 39.98 088425
I-5954 CONNECT/GROUNDING/BKR SQ R 7/30/2025 50.96 088425 90.94
35000 SECRETARY OF STATE OF TEXAS
I-150064674 FIND LATHAM STAIRS R 7/30/2025 1.00 088426 1.00
02510 STATE COMPTROLLER
I-07.31.2025 QRTLY REPORT APR - JUN 2025 R 7/30/2025 12,341.08 088427 12,341.08
02690 TECHLINE, INC.
I-3138568-00 RPLCMNTS FOR ST-235 R 7/30/2025 257.00 088428 257.00
36830 THE POLICE AND SHERIFF'S PRESS
I-121707 ID CARD FOR KMCBRIDE R 7/30/2025 20.00 088429 20.00
1 TITO IBARRA
I-REFUND 07.22.25 CC DPST RFND R 7/30/2025 200.00 088430 200.00
348
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 32
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
34220 UNIFIRST CORPORATION
I-2900158177 MATS - CITY HALL R 7/30/2025 19.83 088431
I-2900158182 UNIFORMS R 7/30/2025 46.92 088431
I-2900158189 UNIFORMS R 7/30/2025 125.62 088431
I-2900158192 UNIFORMS R 7/30/2025 36.94 088431
I-2900158193 MATS - PW R 7/30/2025 16.26 088431 245.57
33520 UNITED AG & TURF
I-14068102 SPINDLE FOR ZERO TURN R 7/30/2025 181.94 088432 181.94
11430 USABLUEBOOK
I-INV00760417 AMMONIA REAGENT SOLUTION R 7/30/2025 519.70 088433
I-INV00767339 HACH SL1000 ANALYZER R 7/30/2025 7,286.56 088433 7,806.26
1 ATTERBURY, TREY
I-000202507300535 US REFUND R 7/30/2025 30.83 088434 30.83
1 BLOOMFIELD HOMES
I-000202507300538 US REFUND R 7/30/2025 548.63 088435 548.63
1 CANARY CONSTRUCTION
I-000202507300533 US REFUND R 7/30/2025 867.47 088436 867.47
1 HAGLER, KENNEDY
I-000202507300527 US REFUND R 7/30/2025 63.35 088437 63.35
1 HARBOUR, JOHN
I-000202507300529 US REFUND R 7/30/2025 30.22 088438 30.22
1 HILLIN, WILLIAM D
I-000202507300525 US REFUND R 7/30/2025 152.44 088439 152.44
1 HP COMMUNICATION INC
I-000202507300532 US REFUND R 7/30/2025 942.08 088440 942.08
1 LOCKHART, MICHAEL
I-000202507300530 US REFUND R 7/30/2025 25.08 088441 25.08
1 NIX, QUINTOINETTE
I-000202507300528 US REFUND R 7/30/2025 121.04 088442 121.04
1 PHILLIPS, JACQUELINE
I-000202507300531 US REFUND R 7/30/2025 44.16 088443 44.16
349
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 33
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
1 RS DALLAS OWNER, L.P
I-000202507300536 US REFUND R 7/30/2025 257.84 088444 257.84
1 SPRINGER, LIZ
I-000202507300526 US REFUND R 7/30/2025 716.04 088445 716.04
1 US ULTRA HOMES, LLC
I-000202507300537 US REFUND R 7/30/2025 552.80 088446 552.80
1 VIDAL, ELIZABETH
I-000202507300534 US REFUND R 7/30/2025 199.21 088447 199.21
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 196 568,234.25 0.00 568,409.25
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 19 1,824,795.80 0.00 1,824,795.80
EFT: 59 1,208,670.08 0.00 1,208,670.08
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 2 VOID DEBITS 3,900.36
VOID CREDITS 3,900.36CR 0.00 0.00
TOTAL ERRORS: 0
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: POOL TOTALS: 276 3,601,875.13 0.00 3,601,875.13
BANK: POOL TOTALS: 276 3,601,875.13 0.00 3,601,875.13
REPORT TOTALS: 281 3,790,511.12 0.00 3,790,511.12
350
Item 8.
8/07/2025 9:16 AM A/P HISTORY CHECK REPORT PAGE: 34
SELECTION CRITERIA
------------------------------------------------------------------------------------------------------------------------------------
VENDOR SET: 99-AP VENDOR SET
VENDOR: ALL
BANK CODES: All
FUNDS: All
------------------------------------------------------------------------------------------------------------------------------------
CHECK SELECTION
CHECK RANGE: 000000 THRU 999999
DATE RANGE: 7/01/2025 THRU 7/31/2025
CHECK AMOUNT RANGE: 0.00 THRU 999,999,999.99
INCLUDE ALL VOIDS: YES
------------------------------------------------------------------------------------------------------------------------------------
PRINT OPTIONS
SEQUENCE: CHECK NUMBER
PRINT TRANSACTIONS: YES
PRINT G/L: NO
UNPOSTED ONLY: NO
EXCLUDE UNPOSTED: NO
MANUAL ONLY: NO
STUB COMMENTS: NO
REPORT FOOTER: NO
CHECK STATUS: NO
PRINT STATUS: * - All
------------------------------------------------------------------------------------------------------------------------------------
351
Item 8.
352
Item 9.
MID-TEX DIVISION RRC Tariff No: 33012
ATMOS ENERGY CORPORATION
RATE SCHEDULE: R – RESIDENTIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION IN THE ATMOS TEXAS
MUNICIPALITIES COALITION (“ATM”)
EFFECTIVE DATE: Services Rendered on or after 08/01/2025 PAGE: 31
Application
Applicable to Residential Customers for all natural gas provided at one Point of Delivery and measured
through one meter.
Type of Service
Where service of the type desired by Customer is not already available at the Point of Delivery, additional
charges and special contract arrangements between Company and Customer may be required prior to
service being furnished.
Monthly Rate
Customer's monthly bill will be calculated by adding the following Customer and Ccf charges to the amounts
due under the riders listed below:
Charge Amount
Customer Charge per Bill $ 25.00 per month
Rider CEE Surcharge $ 0.03 per month1
Interim Rate Adjustment (“IRA”) $ 0.00 per month2
Total Customer Charge $ 25.03 per month
Commodity Charge – All Ccf $0.78025 per Ccf
Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated in
accordance with Part (a) and Part (b), respectively, of Rider GCR.
Weather Normalization Adjustment: Plus or Minus an amount for weather normalization calculated
in accordance with Rider WNA.
Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX.
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Agreement
An Agreement for Gas Service may be required.
Notice
Service hereunder and the rates for services provided are subject to the orders of regulatory bodies having
jurisdiction and to the Company’s Tariff for Gas Service.
1 Reference Rider CEE - Conservation and Energy Efficiency as approved in GUD 10170. Surcharge billing effective July 1, 2025.
2 This footnote will be used to document the annual IRA adjustments.
353
Item 9.
MID-TEX DIVISION RRC Tariff No: 33012
ATMOS ENERGY CORPORATION
RATE SCHEDULE: R – RESIDENTIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION IN THE ATMOS TEXAS
MUNICIPALITIES COALITION (“ATM”)
EFFECTIVE DATE: Services Rendered on or after 08/01/2025 PAGE: 32
Exhibit A
Cities in the Atmos Texas Municipalities Coalition:
AUSTIN STAR HARBOR
BALCH SPRINGS TRINIDAD
BANDERA WHITNEY
BLOOMING GROVE
BURNET
CAMERON
CEDAR PARK
CLIFTON
COMMERCE
COPPERAS COVE
CORSICANA
ELECTRA
FREDERICKSBURG
GATESVILLE
GOLDTHWAITE
GRANBURY
GREENVILLE
GROESBECK
HAMILTON
HEATH
HENRIETTA
HICKORY CREEK
HICO
HILLSBORO
LAMPASAS
LEANDER
LONGVIEW
MARBLE FALLS
MART
MEXIA
OLNEY
PFLUGERVILLE
POINT
PRINCETON
RANGER
RICE
RIESEL
ROCKDALE
ROGERS
ROUND ROCK
SAN ANGELO
SANGER
SOMERVILLE
354
Item 9.
MID-TEX DIVISION RRC Tariff No: 33011
ATMOS ENERGY CORPORATION
RATE SCHEDULE: C – COMMERCIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION IN THE ATMOS TEXAS
MUNICIPALITIES COALITION (“ATM”)
EFFECTIVE DATE: Services Rendered on or after 08/01/2025 PAGE: 33
Application
Applicable to Commercial Customers for all natural gas provided at one Point of Delivery and measured
through one meter and to Industrial Customers with an average annual usage of less than 30,000 Ccf.
Type of Service
Where service of the type desired by Customer is not already available at the Point of Delivery, additional
charges and special contract arrangements between Company and Customer may be required prior to
service being furnished.
Monthly Rate
Customer's monthly bill will be calculated by adding the following Customer and Ccf charges to the amounts
due under the riders listed below:
Charge Amount
Customer Charge per Bill $ 140.00 per month
Rider CEE Surcharge $ 0.01 per month1
Interim Rate Adjustment (“IRA”) $ 0.00 per month2
Total Customer Charge $ 140.01 per month
Commodity Charge – All Ccf $ 0.26133 per Ccf
Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated in
accordance with Part (a) and Part (b), respectively, of Rider GCR.
Weather Normalization Adjustment: Plus or Minus an amount for weather normalization calculated
in accordance with Rider WNA.
Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX.
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Agreement
An Agreement for Gas Service may be required.
Notice
Service hereunder and the rates for services provided are subject to the orders of regulatory bodies having
jurisdiction and to the Company’s Tariff for Gas Service.
Presumption of Plant Protection Level
For service under this Rate Schedule, plant protection volumes are presumed to be 10% of normal, regular,
historical usage as reasonably calculated by the Company in its sole discretion. If a customer believes it
needs to be modeled at an alternative plant protection volume, it should contact the company at
mdtx-div-plantprotection@atmosenergy.com.
1 Reference Rider CEE - Conservation and Energy Efficiency as approved in GUD 10170. Surcharge billing effective July 1, 2025.
2 This footnote will be used to document the annual IRA adjustments.
355
Item 9.
MID-TEX DIVISION RRC Tariff No: 33011
ATMOS ENERGY CORPORATION
RATE SCHEDULE: C – COMMERCIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION IN THE ATMOS TEXAS
MUNICIPALITIES COALITION (“ATM”)
EFFECTIVE DATE: Services Rendered on or after 08/01/2025 PAGE: 34
Exhibit A
Cities in the Atmos Texas Municipalities Coalition:
AUSTIN STAR HARBOR
BALCH SPRINGS TRINIDAD
BANDERA WHITNEY
BLOOMING GROVE
BURNET
CAMERON
CEDAR PARK
CLIFTON
COMMERCE
COPPERAS COVE
CORSICANA
ELECTRA
FREDERICKSBURG
GATESVILLE
GOLDTHWAITE
GRANBURY
GREENVILLE
GROESBECK
HAMILTON
HEATH
HENRIETTA
HICKORY CREEK
HICO
HILLSBORO
LAMPASAS
LEANDER
LONGVIEW
MARBLE FALLS
MART
MEXIA
OLNEY
PFLUGERVILLE
POINT
PRINCETON
RANGER
RICE
RIESEL
ROCKDALE
ROGERS
ROUND ROCK
SAN ANGELO
SANGER
SOMERVILLE
356
Item 9.
MID-TEX DIVISION RRC Tariff No: 33010
ATMOS ENERGY CORPORATION
RATE SCHEDULE: I – INDUSTRIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION IN THE ATMOS TEXAS
MUNICIPALITIES COALITION (“ATM”)
EFFECTIVE DATE: Services Rendered on or after 08/01/2025 PAGE: 35
Application
Applicable to Industrial Customers with a maximum daily usage (MDU) of less than 200 MMBtu per day for
all natural gas provided at one Point of Delivery and measured through one meter. Service for Industrial
Customers with an MDU equal to or greater than 200 MMBtu per day will be provided at Company's sole
option and will require special contract arrangements between Company and Customer.
Type of Service
Where service of the type desired by Customer is not already available at the Point of Delivery, additional
charges and special contract arrangements between Company and Customer may be required prior to
service being furnished.
Monthly Rate
Customer's monthly bill will be calculated by adding the following Customer and MMBtu charges to the
amounts due under the riders listed below:
Charge Amount
Customer Charge per Meter $ 2,100.00 per month
Interim Rate Adjustment (“IRA”) $ 0.00 per month1
Total Customer Charge $ 2,100.00 per month
First 0 MMBtu to 1,500 MMBtu $ 1.0479 per MMBtu
Next 3,500 MMBtu $ 0.7672 per MMBtu
All MMBtu over 5,000 MMBtu $ 0.1645 per MMBtu
Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated in
accordance with Part (a) and Part (b), respectively, of Rider GCR.
Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX.
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Curtailment Overpull Fee
Upon notification by Company of an event of curtailment or interruption of Customer’s deliveries, Customer
will, for each MMBtu delivered in excess of the stated level of curtailment or interruption, pay Company
200% of the midpoint price for the Katy point listed in Platts Gas Daily published for the applicable Gas Day
in the table entitled “Daily Price Survey.”
1 This footnote will be used to document the annual IRA adjustments.
357
Item 9.
MID-TEX DIVISION RRC Tariff No: 33010
ATMOS ENERGY CORPORATION
RATE SCHEDULE: I – INDUSTRIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION IN THE ATMOS TEXAS
MUNICIPALITIES COALITION (“ATM”)
EFFECTIVE DATE: Services Rendered on or after 08/01/2025 PAGE: 36
Replacement Index
In the event the “midpoint” or “common” price for the Katy point listed in Platts Gas Daily in the table entitled
“Daily Price Survey” is no longer published, Company will calculate the applicable imbalance fees utilizing
a daily price index recognized as authoritative by the natural gas industry and most closely approximating
the applicable index.
Agreement
An Agreement for Gas Service may be required.
Notice
Service hereunder and the rates for services provided are subject to the orders of regulatory bodies having
jurisdiction and to the Company’s Tariff for Gas Service.
Special Conditions
In order to receive service under Rate I, Customer must have the type of meter required by Company.
Customer must pay Company all costs associated with the acquisition and installation of the meter.
Presumption of Plant Protection Level
For service under this Rate Schedule, plant protection volumes are presumed to be 10% of normal, regular,
historical usage as reasonably calculated by the Company in its sole discretion. If a customer believes it
needs to be modeled at an alternative plant protection volume, it should contact the company at
mdtx-div-plantprotection@atmosenergy.com.
358
Item 9.
MID-TEX DIVISION RRC Tariff No: 33010
ATMOS ENERGY CORPORATION
RATE SCHEDULE: I – INDUSTRIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION IN THE ATMOS TEXAS
MUNICIPALITIES COALITION (“ATM”)
EFFECTIVE DATE: Services Rendered on or after 08/01/2025 PAGE 37
Exhibit A
Cities in the Atmos Texas Municipalities Coalition:
AUSTIN STAR HARBOR
BALCH SPRINGS TRINIDAD
BANDERA WHITNEY
BLOOMING GROVE
BURNET
CAMERON
CEDAR PARK
CLIFTON
COMMERCE
COPPERAS COVE
CORSICANA
ELECTRA
FREDERICKSBURG
GATESVILLE
GOLDTHWAITE
GRANBURY
GREENVILLE
GROESBECK
HAMILTON
HEATH
HENRIETTA
HICKORY CREEK
HICO
HILLSBORO
LAMPASAS
LEANDER
LONGVIEW
MARBLE FALLS
MART
MEXIA
OLNEY
PFLUGERVILLE
POINT
PRINCETON
RANGER
RICE
RIESEL
ROCKDALE
ROGERS
ROUND ROCK
SAN ANGELO
SANGER
SOMERVILLE
359
Item 9.
MID-TEX DIVISION RRC Tariff No: 33009
ATMOS ENERGY CORPORATION
RATE SCHEDULE: T – TRANSPORTATION
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION IN THE ATMOS TEXAS
MUNICIPALITIES COALITION (“ATM”)
EFFECTIVE DATE: Services Rendered on or after 08/01/2025 PAGE: 38
Application
Applicable, in the event that Company has entered into a Transportation Agreement, to a customer directly
connected to the Atmos Energy Corp., Mid-Tex Division Distribution System (Customer) for the
transportation of all natural gas supplied by Customer or Customer’s agent at one Point of Delivery for use
in Customer's facility.
This tariff is not available to customers with a maximum daily demand of 1,000 MMBtu or greater and a
daily/annual load factor of 10% or less. Load factor is calculated as follows: annual usage / (maximum
daily connected demand X 365). Load factors will be recalculated once each year to determine appropriate
eligibility for Rate T.
Type of Service
Company’s receipt and delivery of all gas quantities under the applicable Transportation Agreement will be
on a wholly interruptible basis subject to the Terms and Conditions incorporated in the Transportation
Agreement. If Customer is an Industrial Customer, then Customer may elect, at the reasonable discretion
of Company, to contract for Plant Protection transportation quantities defined as the minimum natural gas
required to prevent physical harm and/or protect critical safety to the plant facilities, plant personnel, or the
public when such protection cannot be achieved through the use of an alternate fuel. Where service of the
type desired by Customer is not already available at the Point of Delivery, additional charges and special
contract arrangements between Company and Customer may be required prior to service being furnished.
Monthly Rate
Customer's bill will be calculated by adding the following Customer and MMBtu charges to the amounts
and quantities due under the riders listed below:
Charge Amount
Customer Charge per Meter $ 2,100.00 per month
Interim Rate Adjustment (“IRA”) $ 0.00 per month1
Total Customer Charge $ 2,100.00 per month
First 0 MMBtu to 1,500 MMBtu $ 1.0479 per MMBtu
Next 3,500 MMBtu $ 0.7672 per MMBtu
All MMBtu over 5,000 MMBtu $ 0.1645 per MMBtu
Upstream Transportation Cost Recovery: Plus an amount for upstream transportation costs in
accordance with Part (b) of Rider GCR.
Retention Adjustment: Plus a quantity of gas as calculated in accordance with Rider RA.
Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX.
1 This footnote will be used to document the annual IRA adjustments.
360
Item 9.
MID-TEX DIVISION RRC Tariff No: 33009
ATMOS ENERGY CORPORATION
RATE SCHEDULE: T – TRANSPORTATION
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION IN THE ATMOS TEXAS
MUNICIPALITIES COALITION (“ATM”)
EFFECTIVE DATE: Services Rendered on or after 08/01/2025 PAGE: 39
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Imbalance Fees
All fees charged to Customer under this Rate Schedule will be charged based on the quantities determined
under the applicable Transportation Agreement and quantities will not be aggregated for any Customer with
multiple Transportation Agreements for the purposes of such fees.
Monthly Imbalance Fees
Customer shall pay Company the greater of (i) $0.10 per MMBtu, or (ii) 150% of the difference per MMBtu
between the highest and lowest “midpoint” price for the Katy point listed in Platts Gas Daily in the table
entitled “Daily Price Survey” during such month, for the MMBtu of Customer’s monthly Cumulative
Imbalance, as defined in the applicable Transportation Agreement, at the end of each month that exceeds
10% of Customer’s receipt quantities for the month.
Overpull Fee
Upon notification by Company of an event of interruption of Customer’s deliveries, Customer will, for each
MMBtu delivered in excess of the stated level of interruption, pay Company 200% of the midpoint price for
the Katy point listed in Platts Gas Daily published for the applicable Gas Day in the table entitled “Daily
Price Survey.”
Replacement Index
In the event the “midpoint” or “common” price for the Katy point listed in Platts Gas Daily in the table entitled
“Daily Price Survey” is no longer published, Company will calculate the applicable imbalance fees utilizing
a daily price index recognized as authoritative by the natural gas industry and most closely approximating
the applicable index.
Agreement
A transportation agreement is required.
Notice
Service hereunder and the rates for services provided are subject to the orders of regulatory bodies having
jurisdiction and to the Company’s Tariff for Gas Service.
Special Conditions
In order to receive service under Rate T, Customer must have the type of meter required by Company.
Customer must pay Company all costs associated with the acquisition and installation of the meter.
361
Item 9.
MID-TEX DIVISION RRC Tariff No: 33009
ATMOS ENERGY CORPORATION
RATE SCHEDULE: T – TRANSPORTATION
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION IN THE ATMOS TEXAS
MUNICIPALITIES COALITION (“ATM”)
EFFECTIVE DATE: Services Rendered on or after 08/01/2025 PAGE: 40
Exhibit A
Cities in the Atmos Texas Municipalities Coalition:
AUSTIN STAR HARBOR
BALCH SPRINGS TRINIDAD
BANDERA WHITNEY
BLOOMING GROVE
BURNET
CAMERON
CEDAR PARK
CLIFTON
COMMERCE
COPPERAS COVE
CORSICANA
ELECTRA
FREDERICKSBURG
GATESVILLE
GOLDTHWAITE
GRANBURY
GREENVILLE
GROESBECK
HAMILTON
HEATH
HENRIETTA
HICKORY CREEK
HICO
HILLSBORO
LAMPASAS
LEANDER
LONGVIEW
MARBLE FALLS
MART
MEXIA
OLNEY
PFLUGERVILLE
POINT
PRINCETON
RANGER
RICE
RIESEL
ROCKDALE
ROGERS
ROUND ROCK
SAN ANGELO
SANGER
SOMERVILLE
362
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RIDER: WNA – WEATHER NORMALIZATION ADJUSTMENT
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION IN THE ATMOS TEXAS
MUNICIPALITIES COALITION (“ATM”)
EFFECTIVE DATE: Bills Rendered on or after 08/01/2025 PAGE: 41
Provisions for Adjustment
The Commodity Charge per Ccf (100 cubic feet) for gas service set forth in any Rate Schedules utilized
by the cities of the Mid-Tex Division service area for determining normalized winter period revenues shall
be adjusted by an amount hereinafter described, which amount is referred to as the "Weather
Normalization Adjustment." The Weather Normalization Adjustment shall apply to all temperature
sensitive residential and commercial bills based on meters read during the revenue months of November
through April. The five regional weather stations are Abilene, Austin, Dallas, Waco, and Wichita Falls.
Computation of Weather Normalization Adjustment
The Weather Normalization Adjustment Factor shall be computed to the nearest one-hundredth cent
per Ccf by the following formula:
(HSFi x (NDD-ADD) )
WNAFi = Ri
(BLi + (HSFi x ADD) )
Where
i = any particular Rate Schedule or billing classification within any such
particular Rate Schedule that contains more than one billing classification
WNAFi = Weather Normalization Adjustment Factor for the ith rate schedule or
classification expressed in cents per Ccf
Ri = Commodity Charge rate of temperature sensitive sales for the ith schedule or
classification.
HSFi = heat sensitive factor for the ith schedule or classification divided by the
average bill count in that class
NDD = billing cycle normal heating degree days calculated as the simple ten-year
average of actual heating degree days.
ADD = billing cycle actual heating degree days.
Bli = base load sales for the ith schedule or classification divided by the average
bill count in that class
The Weather Normalization Adjustment for the jth customer in ith rate schedule is computed as:
WNAi = WNAFi x qij
Where qij is the relevant sales quantity for the jth customer in ith rate schedule.
363
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RIDER: WNA – WEATHER NORMALIZATION ADJUSTMENT
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION IN THE ATMOS TEXAS
MUNICIPALITIES COALITION (“ATM”)
EFFECTIVE DATE: Bills Rendered on or after 08/01/2025 PAGE: 42
Base Use/Heat Use Factors
Residential Commercial
Base use Heat use Base use Heat use
Weather Station Ccf Ccf/HDD Ccf Ccf/HDD
Abilene 9.31 0.1204 118.39 0.6669
Austin 10.51 0.1553 248.35 0.8964
Dallas 11.19 0.1748 140.83 0.8692
Waco 7.68 0.1195 124.03 0.5631
Wichita
Falls
9.14 0.1002 97.63 0.6013
Weather Normalization Adjustment (WNA) Report
On or before June 1 of each year, the company posts on its website at atmosenergy.com/utility-
operationsrates/tariffs-mid-tex/, in Excel format, a Weather Normalization Adjustment (WNA) Report to
show how the company calculated its WNAs factor during the preceding winter season. Additionally, on
or before June 1 of each year, the company files one hard copy and an Excel version of the WNA Report
with the Railroad Commission of Texas' Gas Services Division, addressed to the Director of that Division.
364
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RIDER: WNA – WEATHER NORMALIZATION ADJUSTMENT
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION IN THE ATMOS TEXAS
MUNICIPALITIES COALITION (“ATM”)
EFFECTIVE DATE: Bills Rendered on or after 08/01/2025 PAGE: 43
Exhibit A
Cities in the Atmos Texas Municipalities Coalition:
AUSTIN STAR HARBOR
BALCH SPRINGS TRINIDAD
BANDERA WHITNEY
BLOOMING GROVE
BURNET
CAMERON
CEDAR PARK
CLIFTON
COMMERCE
COPPERAS COVE
CORSICANA
ELECTRA
FREDERICKSBURG
GATESVILLE
GOLDTHWAITE
GRANBURY
GREENVILLE
GROESBECK
HAMILTON
HEATH
HENRIETTA
HICKORY CREEK
HICO
HILLSBORO
LAMPASAS
LEANDER
LONGVIEW
MARBLE FALLS
MART
MEXIA
OLNEY
PFLUGERVILLE
POINT
PRINCETON
RANGER
RICE
RIESEL
ROCKDALE
ROGERS
ROUND ROCK
SAN ANGELO
SANGER
SOMERVILLE
365
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RIDER: SUR – SURCHARGES
APPLICABLE TO: ATMOS TEXAS MUNICIPALITIES COALITION (“ATM”) AREAS OF THE
MID-TEX DIVISION
EFFECTIVE DATE: Services Rendered on or after 08/01/2025 PAGE: 44
Application
This Rider is applicable to customer classes within the incorporated areas of cities that are part of the
Atmos Municipalities Coalition (“ATM”) as authorized by the state or any governmental entity, a
municipality, or a regulatory authority pursuant to any statute, ordinance, order, rule, contract, or
agreement. Cities in the ATM are identified in Exhibit A of the Company’s Rate R – Residential Sales,
Rate C – Commercial Sales, Rate I – Industrial Sales and Rate T – Transportation Rate Schedules.
This Rider is subject to all applicable laws and orders, and the Company’s rules and regulations on file
with the regulatory authority.
Monthly Calculation
Surcharges will be calculated in accordance with the applicable statute, ordinance, order, rule, contract,
or agreement.
Docket No. OS-24-00019196 – Securitization Interest Expense Recovery
The following surcharge as authorized in Docket No. OS-24-00019196 shall be recovered from the Rate
Schedules R – Residential, C – Commercial, and I – Industrial by adding the surcharge rate to each
customer’s monthly consumption charges as noted in the table below each month for approximately a 12-
month period until all approved amounts are collected.
Rate Schedules Basis Rate
Rate R – Residential Sales Ccf $ 0.01843
Rate C – Commercial Sales Ccf $ 0.01843
Rate I – Industrial Sales MMBtu $ 0.1800
Unprotected Excess Deferred Income Tax Amortization
The reconciliation and completion of the refund of the unprotected portion of the Excess Deferred Income
Taxes (“EDIT”) was approved in Docket No. OS-24-00019196 as follows. The balance of the
Unprotected portion of the EDIT was approved by ATM to be applied monthly in each of thirty-six (36)
months commencing with Mid-Tex Division’s bills rendered on or after September 1, 2021. The Rider
SUR for EDIT for ATM was withdrawn for bills rendered on or after July 31, 2024. The over and under
recovery amount for each customer class will be collected or (refunded) in one (1) month period to
reconcile and complete the refund. The surcharge rate by customer class for a one (1) month period is
shown in the table below:
Rate Schedules ATM Incorporated Areas
R – Residential Sales $ 1.35
C – Commercial Sales $ (16.15)
I – Industrial Sales $ (1,255.20)
T - Transportation $ (1,255.20)
Company shall file an annual report on or before January 31st commencing in 2026. The report shall
detail the monthly refunds by customer class and provide details of the of the refund calculation. Reports
for the Commission should be filed electronically at GUD_Compliance@rrc.texas.gov or at the following
address:
366
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RIDER: SUR – SURCHARGES
APPLICABLE TO: ATMOS TEXAS MUNICIPALITIES COALITION (“ATM”) AREAS OF THE
MID-TEX DIVISION
EFFECTIVE DATE: Services Rendered on or after 08/01/2025 PAGE: 45
Compliance Filing
Director of Oversight and Safety Division
Gas Services Dept.
Railroad Commission of Texas
P. O. Box 12967
Austin, TX 78711-2967
FASB ASC 740-10 (Fin48) Refund
Applicable to Customers taking service under Rate Schedules R – Residential, C – Commercial, I –
Industrial and T – Transportation.
To ensure that gas utility customers receive the benefit associated with the changes in the Company’s
Uncertain Tax Positions (“UTPs”) arising from recognition of Texas Margin Tax returns.
The decrease shall be calculated as follows:
Beginning with implementation of rates from Docket No. OS-24-00019196, and annually thereafter, the
portion of UTP liabilities identified in Schedule FIN48-1.1 for the prior fiscal year shall be allocated based
on the final class allocations of Docket No. OS-24-00019196, divided by the annual bill count to derive
rates to be refunded through Rider SUR in the subsequent fiscal year. Each year’s calculation will include
a true-up (+ or - ) due to account for over/under collections. Amounts identified in Schedule FIN48-1 shall
be adjusted to reflect any audit adjustments received from the Texas Comptroller of Public Accounts.
No action on the part of the Regulatory Authority is required to give effect to the amount to be refunded to
customers. However, any amount refunded to customers shall be fully subject to review for
reasonableness and accuracy in the gas utility’s next statement of intent proceeding with the Railroad
Commission of Texas, and if applicable, the gas utility shall be required to reconcile any discrepancies.
The following refund as authorized in Docket No. OS-24-00019196 shall be refunded to each Rate
Schedules R – Residential, C – Commercial, I – Industrial and T – Transportation customer’s monthly bill
in each month for a 12-month period. The refund amount by month by Rate Schedule is shown in the
table below:
Rate Schedules Rate
Rate R – Residential Sales $ (0.13)
Rate C – Commercial Sales $ (0.34)
Rate I – Industrial Sales $ (6.57)
Rate T – Transportation $ (6.57)
Company shall file an annual compliance filing on or before September 1st commencing in 2025. The
report shall detail the monthly refunds by customer class and provide details of the of the surcharge or
refund calculation. Reports for the Commission should be filed electronically at
GUD_Compliance@rrc.texas.gov or at the following address:
367
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RIDER: SUR – SURCHARGES
APPLICABLE TO: ATMOS TEXAS MUNICIPALITIES COALITION (“ATM”) AREAS OF THE
MID-TEX DIVISION
EFFECTIVE DATE: Services Rendered on or after 08/01/2025 PAGE: 46
Compliance Filing
Director of Oversight and Safety Division
Gas Services Dept.
Railroad Commission of Texas
P. O. Box 12967
Austin, TX 78711-2967
Docket No. OS-24-00019819 – Rate Case Expense Recovery
The Rate Case Expense Surcharge (“RCE”) rate as authorized in Docket No. OS-24-00019819. This
monthly rate shall apply to Rate Schedules R - Residential, C - Commercial, I - Industrial and T -
Transportation rate classes of Atmos Energy Corporation’s Mid-Tex Division ATM customers in the
amounts shown below. The fixed-price surcharge rate will be in effect for approximately 36 months until
all approved and expended rate case expenses are recovered from the applicable customer classes as
documented in the Final Order in Docket No. OS-24-00019196.
Monthly Surcharge:
Surcharges will be the fixed-price rate shown in the table below:
Rate Schedules ATM Incorporated Areas
R – Residential Sales $ 0.09
C – Commercial Sales $ 0.46
I – Industrial Sales $ 7.13
T - Transportation $ 7.13
The Company shall file an annual rate case expense reconciliation report on or before June 1st
commencing in 2026, until and including the calendar year end in which the rate case expenses are fully
recovered. The Company shall file the report with the Commission addressed to the Director of Oversight
and Safety Division and referencing Docket No. OS-24-00019819. The report shall detail the monthly
collections for RCE surcharge by customer class and show the outstanding balance. Reports for the
Commission should be filed electronically at GUD_Compliance@rrc.texas.gov or at the following address:
Compliance Filing
Director of Oversight and Safety Division
Gas Services Dept.
Railroad Commission of Texas
P. O. Box 12967
Austin, TX 78711-2967
368
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 104
For Gas Service to residential, commercial and industrial sales customers, the following minimum service
standards shall be applicable in unincorporated areas served by the Company. For the purposes of this
rate schedule, Company may be referred to as the “utility.” In addition, these minimum service standards
shall also be applicable to residential, commercial and industrial sales customers within incorporated
areas served by the utility, but only to the extent that said minimum service standards do not conflict with,
supersede, or replace a provision of quality of service standards lawfully established currently or in the
future within a particular municipality for a gas distribution utility. The utility shall file service rules
incorporating said minimum service standards with the Railroad Commission and with the applicable
municipalities in the manner prescribed by law.
(1) Continuity of service.
(A) Service interruptions.
(i) The utility shall make all reasonable efforts to prevent interruptions of service. When
interruptions occur, the utility shall reestablish service within the shortest possible time
consistent with prudent operating principles so that the smallest number of customers are
affected.
(ii) The utility shall make reasonable provisions to meet emergencies resulting from failure of
service, and the utility shall issue instructions to its employees covering procedures to be
followed in the event of an emergency in order to prevent or mitigate interruption or
impairment of service.
(iii) In the event of national emergency or local disaster resulting in disruption of normal service,
the utility may, in the public interest, interrupt service to other customers to provide
necessary service to civil defense or other emergency service agencies on a temporary
basis until normal service to these agencies can be restored.
(iv) Curtailment of gas service will be done in accordance with Texas Administrative Code Title
16, Part 1, Chapter 7, Subchapter D, Rule §7.455 Curtailment Standards. When notified by
the utility, the customer will curtail gas service. In the event of any curtailment, utility
personnel may physically turn off or restrict gas deliveries and only utility personnel will
thereafter be permitted to restore gas service. Customer assumes any and all risk and will
indemnify the utility against all damages, losses and expenses resulting from a curtailment of
gas service under the utility’s authorized curtailment program, except to the extent such
damages, losses and/or expenses result from the gross negligence of the utility.
(B) Record of interruption. Except for momentary interruptions which do not cause a major
disruption of service, the utility shall keep a complete record of all interruptions, both emergency and
scheduled. This record shall show the cause of interruptions, date, time duration, location,
approximate number of customers affected, and, in cases of emergency interruptions, the remedy
and steps taken to prevent recurrence.
(C) Report to the Commission. The Commission shall be notified in writing within 48 hours of
interruptions in service affecting the entire system or any major division thereof lasting more than
four hours. The notice shall also state the cause of such interruptions. If any service
interruption is reported to the Commission otherwise (for example, as a curtailment report or
safety report), such other report is sufficient to comply with the terms of this paragraph.
369
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 105
(2) Customer relations.
(A) Information to Customers. The utility shall:
(i) maintain a current set of maps showing the physical locations of its facilities. All distribution
facilities shall be labeled to indicate the size or any pertinent information which will accurately
describe the utility’s facilities. These maps, or such other maps as may be required by the
regulatory authority, shall be kept by the utility in a central location and will be available for
inspection by the regulatory authority during normal working hours. Each business office or
service center shall have available up-to-date maps, plans, or records of its immediate area, with
such other information as may be necessary to enable the utility to advise applicants and others
entitled to the information as to the facilities available for serving that locality;
(ii) assist Customer or Applicant in selecting the most economical rate schedule;
(iii) in compliance with applicable law or regulations, notify Customers affected by a change in
rates or schedule or classification;
(iv) post a notice in a conspicuous place in each business office of Atmos Energy, Mid-Tex
Division where applications for service are received, and on the utility’s website for areas in which
there is no such business office, informing the public that copies of the rate schedules and rules
relating to the service of the utility as filed with the Commission are available for inspection;
(v) upon request, inform Customers as to the method of reading meters;
(vi) provide to new Customers, at the time service is initiated or as an insert in the first billing, a
pamphlet or information packet containing the following information. This information shall be
provided in English and Spanish as necessary to adequately inform Customers; provided,
however, the regulatory authority upon application and a showing of good cause may exempt the
utility from the requirement that the information be provided in Spanish:
(I) Customer’s right to information concerning rates and services and Customer’s right to
inspect or obtain at reproduction cost a copy of the applicable tariffs and service rules;
(II) Customer’s right to have his or her meter checked without charge under paragraph (7)
of this section, if applicable;
(III) the time allowed to pay outstanding bills;
(IV) grounds for termination of service;
(V) the steps the utility must take before terminating service;
(VI) how Customer can resolve billing disputes with the utility and how disputes and health
emergencies may affect termination of service;
(VII) information on alternative payment plans offered by the utility;
(VIII) the steps necessary to have service reconnected after involuntary termination;
(IX) the appropriate regulatory authority with whom to register a complaint and how to
contact such authority;
(X)the hours, addresses, and telephone numbers of utility offices where bills may be paid
and information may be obtained and a toll-free number and website where such information
may be obtained for areas in which there are no such utility offices; and(XI)Customer’s
right to be instructed by the utility how to read his or her meter;
370
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 106
(vii) at least once each calendar year, notify Customers that information is available upon request,
at no charge to the customer, concerning the items listed in clause (vi)(I) - (XI) of this
subparagraph. This notice may be accomplished by use of a billing insert or a printed statement
upon the bill itself.
(B) Customer complaints. Upon complaint to the utility by residential, commercial or industrial sales
customers either at its office, by letter, or by telephone, the utility shall promptly make a suitable
investigation and advise the complainant of the results thereof. The utility shall keep a record of all
complaints which shall show the name and address of the complainant, the date and nature of the
complaint, and the adjustment or disposition thereof for a period of one year subsequent to the final
disposition of the complaint.
(C) Utility response. Upon receipt of a complaint, either by letter or by telephone, from the regulatory
authority on behalf of a Customer, the utility shall make a suitable investigation and advise the
regulatory authority and complainant of the results thereof. An initial response will be made by
the next working day. The utility must make a final and complete response within 15 days from
the date of receipt by Company of the complaint, unless additional time is granted within the
15-day period. The Commission encourages all Customer complaints to be made in writing to
assist the regulatory authority in maintaining records of the quality of service of each utility; however,
telephone communications will be acceptable.
(D) Deferred payment plan. The utility is encouraged to offer a deferred payment plan for delinquent
residential accounts. If such a plan is offered, it shall conform to the following guidelines:
(i) Every deferred payment plan entered into due to the Customer’s inability to pay the
outstanding bill in full must provide that service will not be discontinued if the Customer
pays current bills and a reasonable amount of the outstanding bill and agrees to pay the
balance in reasonable installments until the bill is paid.
(ii) For purposes of determining reasonableness under these rules, the following shall be
considered: size of delinquent account; Customer’s ability to pay; Customer’s payment
history; time that the debt has been outstanding; reasons why debt has been outstanding;
and other relevant factors concerning the circumstances of the Customer.
(iii) A deferred payment plan, if reduced to writing, offered by a utility shall state, immediately
preceding the space provided for the Customer’s signature and in bold-face print at least
two sizes larger than any other used, that: “If you are not satisfied with this agreement, do not
sign. If you are satisfied with this agreement, you give up your right to dispute the amount due
under the agreement except for the utility’s failure or refusal to comply with the terms of this
agreement.”
(iv) A deferred payment plan may include a one-time 5.0% penalty for late payment on the
original amount of the outstanding bill with no prompt payment discount allowed except in cases
where the outstanding bill is unusually high as a result of the utility’s error (such as an
inaccurately estimated bill or an incorrectly read meter). A deferred payment plan shall not
include a finance charge.
(v) If a Customer for utility service has not fulfilled terms of a deferred payment agreement
or refuses to sign the same if it is reduced to writing, the utility shall have the right to
disconnect pursuant to disconnection rules herein and, under such circumstances, it shall not
be required to offer a subsequent negotiation of a deferred payment agreement prior to
disconnection.
371
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 107
(vi) Any utility which institutes a deferred payment plan shall not refuse Customer participation
in such a program on the basis of race, color, creed, sex, marital status, age, or any other form
of discrimination prohibited by law.
(E) Delayed payment of bills by elderly persons to residential accounts.
(i) Applicability. This subparagraph applies only to:
(I) a utility that assesses late payment charges to residential customers and that
suspends service before the 26th day after the date of the bill for which collection action is
taken;
(II) utility bills issued on or after August 30, 1993; and
(III) an elderly person, as defined in clause (ii) of this subparagraph, who is a residential
customer and who occupies the entire premises for which a delay is requested.
(ii) Definitions.
(I) Elderly person--A person who is 60 years of age or older.
(II) Utility--A gas utility or municipally owned utility, as defined in Texas Utilities Code,
Sections 101.003(7), 101.003(8), and 121.001 - 121.006.
(iii) An elderly person may request that the utility implement the delay for either the most recent
utility bill or for the most recent utility bill and each subsequent utility bill.
(iv) On request of an elderly person, a utility shall delay without penalty the payment date of a bill
for providing utility services to that person until the 25th day after the date on which the bill is
issued.
(v) The utility may require the requesting person to present reasonable proof that the person is
60 years of age or older.
(vi) Every utility shall notify its customers of this delayed payment option no less often than
yearly. A utility may include this notice with other information provided pursuant to subparagraph
(A) of this paragraph.
(F) Budget Billing – The utility offers an optional budget billing plan to moderate seasonal differences
in customer bills. The details of the plan are published on the utility’s website.
(3) Refusal of service.
(A) Compliance by Applicant. Any utility may decline to serve an Applicant for whom service is
available from previously installed facilities until such Applicant has complied with the state and
municipal regulations and approved rules and regulations of the utility on file with the Commission
governing the service applied for or for the following reasons.
(i) Applicant’s facilities inadequate. If the Applicant’s installation or equipment is known to be, is
found to be, or exists in a state that indicates it may be hazardous, unsafe, or of such character
that satisfactory service cannot be given.
(ii) For indebtedness. If the Applicant is indebted to any utility for the same kind of service as
that applied for; provided, however, that in the event the indebtedness of the Applicant for service
is in dispute, the Applicant shall be served upon complying with the applicable deposit
requirement.
372
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 108
(iii) Refusal to make deposit. For refusal to make a deposit if Applicant is required to make a
deposit under these rules.
(iv) Violation of utility’s rules. Any violation of utility’s rules, including any use of natural gas in
violation of such.
(v) Access Refused. If Company’s representatives are refused access to Applicant’s premises for
any lawful purpose.
(vi) Misuse of Company property. In the event any of Company’s property on the premises is
tampered with, damaged or destroyed.
(vii) Refusal of service shall be in addition to, and not in lieu of, any other rights, remedies, or
limitation of liability available to the utility.
(B) Applicant’s recourse. In the event that the utility shall refuse to serve an Applicant under the
provisions of these rules, the utility must inform the Applicant of the basis of its refusal and that the
Applicant may file a complaint with the municipal regulatory authority or commission, whichever is
appropriate.
(C) Insufficient grounds for refusal to serve. The following shall not constitute sufficient cause for
refusal of service to a present Customer or Applicant:
(i) delinquency in payment for service by a previous occupant of the premises to be served;
(ii) failure to pay for merchandise or charges for nonutility service purchased from the utility;
(iii) failure to pay a bill to correct previous underbilling due to misapplication of rates more than
six months prior to the date of application;
(iv) violation of the utility’s rules pertaining to operation of nonstandard equipment or
unauthorized attachments which interfere with the service of others unless the customer has first
been notified and been afforded reasonable opportunity to comply with these rules;
(iv) failure to pay a bill of another customer as guarantor thereof unless the guarantee was made
in writing to the utility as a condition precedent to service; and
(v) failure to pay the bill of another customer at the same address except where the change of
customer identity is made to avoid or evade payment of a utility bill.
(4) Discontinuance of service.
(A) The due date of the bill for utility service shall not be less than 15 days after issuance, or such
other period of time as may be provided by order of the regulatory authority. A bill for utility service is
delinquent if unpaid by the due date.
(B) A utility may offer an inducement for prompt payment of bills to residential and commercial
customers by allowing a discount in the amount of 5.0% for payment of bills within 10 days after their
issuance. This provision shall not apply where it conflicts with existing orders or ordinances of the
appropriate regulatory authority.
(C) A Customer’s utility service may be disconnected if the bill has not been paid or a deferred
payment plan pursuant to paragraph (2)(D) of this section has not been entered into within five (5)
working days after the bill has become delinquent and proper notice has been given. Proper notice
consists of a deposit in the United States mail, postage prepaid, or hand delivery to the customer at
least five (5) working days prior to the stated date of disconnection, with the words “Termination
Notice” or similar language prominently displayed on the notice. The notice will be provided in English
373
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 109
and Spanish as necessary to adequately inform the Customer, and shall include the date of
termination, the hours, address, and telephone number where payment may be made, and a
statement that if a health or other emergency exists, the utility may be contacted concerning the
nature of the emergency and the relief available, if any, to meet such emergency.
(D) Utility service may be disconnected for any of the following reasons:
(i) failure to pay a delinquent account or failure to comply with the terms of a deferred payment
plan for installment payment of a delinquent account;
(ii) violation of the utility’s rules pertaining to the use of service in any manner, including but not
limited to conduct that interferes with the service provided to the Customer, or the service of
others or the operation of nonstandard equipment, if a reasonable attempt has been made to
notify the Customer and the Customer is provided a reasonable opportunity to remedy the
situation;
(iii) failure to comply with deposit or guarantee arrangements where required by paragraph (5) of
this section;
(iv) without notice where a known dangerous condition exists for as long as the condition exists;
(v) tampering with, damaging, or destroying the Company’s property on the premises including
Company’s meter or equipment, or bypassing the same;
(vi) Use of gas in violation of Company’s rules or terms of service, or any applicable law,
ordinance, or regulation;
(vii) Company representatives are refused access to Customer’s premises or property for any
lawful purpose including, but not limited to, the inspection, maintenance, monitoring, or repair of
Company’s facilities;
(viii) The premises are vacated;
(ix) Fraudulent conduct or misrepresentation in relation to the consumption of gas, account
information, or any other fraud practiced by Customer or anyone acting on behalf of Customer
regarding the gas service provided by the Company;
(x) Actions or conduct by Customer or anyone acting on behalf of Customer that, in the sole
discretion of Company, create a needless or unreasonable safety condition for Customer or other,
including, but not limited to, the Company’s employees or representatives (including contractors),
and/or Company’s system.
Discontinuance of service shall be in addition to, and not in lieu of, any other rights, liability
limitations, or remedies available to the utility.
(E) Utility service may not be disconnected for any of the following reasons:
(i) delinquency in payment for service by a previous occupant of the premises;
(ii) failure to pay for merchandise or charges for nonutility service by the utility;
(iii) failure to pay for a different type or class of utility service unless the fee for such service is
included on the same bill;
(iv) failure to pay the account of another customer as guarantor thereof, unless the utility has in
writing the guarantee as a condition precedent to service;
374
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 110
(v) failure to pay charges arising from an underbilling occurring due to any misapplication of rates
more than six months prior to the current billings;
(vi) failure to pay charges arising from an underbilling due to any faulty metering, unless the
meter has been tampered with or unless such underbilling charges are due;
(vii) failure to pay an estimated bill other than a bill rendered pursuant to an approved meter
reading plan, unless the utility is unable to read the meter due to circumstances beyond its
control.
(F) Unless a dangerous condition exists, or unless Customer requests disconnection, service shall
not be disconnected on a day, or on a day immediately preceding a day, when personnel of the utility
are not available to the public for the purpose of making collections and reconnecting service.
(G) No utility may abandon a residential or commercial customer without written approval from the
regulatory authority. Company will comply with Tex. Admin. Code § 7.465.
(H) No utility may discontinue service to a delinquent residential customer permanently residing in an
individually metered dwelling unit when that Customer establishes that discontinuance of service will
result in some person residing at that residence becoming seriously ill or more seriously ill if the
service is discontinued. Any Customer seeking to avoid termination of service under this section
must make a written request supported by a written statement from a licensed physician. Both the
request and the statement must be received by the utility not more than five (5) working days after the
date of delinquency of the bill. The prohibition against service termination provided by this section
shall last twenty (20) days from the date of receipt by the utility of the request and statement or such
lesser period as may be agreed upon by the utility and the Customer. The Customer who makes
such request shall sign an installment agreement which provides for payment of such service along
with timely payments for subsequent monthly billings.
(I) Suspension of Gas Utility Service Disconnection during an Extreme Weather Emergency
(A) Applicability and scope. This rule applies to gas utilities, as defined in Texas Utilities Code,
§101.003(7) and §121.001, and to owners, operators, and managers of mobile home parks or
apartment houses who purchase natural gas through a master meter for delivery to a dwelling
unit in a mobile home park or apartment house, pursuant to Texas Utilities Code, §§124.001-
124.002, within the jurisdiction of the Railroad Commission pursuant to Texas Utilities Code,
§102.001. For purposes of this section, all such gas utilities and owners, operators and
managers of master meter systems shall be referred to as "providers." Providers shall comply
with the following service standards. A gas distribution utility shall file amended service rules
incorporating these standards with the Railroad Commission in the manner prescribed by law.
(B) Disconnection prohibited. Except where there is a known dangerous condition or a use of
natural gas service in a manner that is dangerous or unreasonably interferes with service to
others, a provider shall not disconnect natural gas service to:
(1) a delinquent residential customer during an extreme weather emergency. An extreme
weather emergency means a day when the previous day's highest temperature did not
exceed 32 degrees Fahrenheit and the temperature is predicted to remain at or below that
level for the next 24 hours according to the nearest National Weather Station for the county
where the customer takes service.
375
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 111
(2) a delinquent residential customer for a billing period in which the provider receives a
written pledge, letter of intent, purchase order, or other written notification from an energy
assistance provider that it is forwarding sufficient payment to continue service; or
(3) a delinquent residential customer on a weekend day, unless personnel or agents of the
provider are available for the purpose of receiving payment or making collections and
reconnecting service.
(C) Payment plans. Providers shall defer collection of the full payment of bills that are due
during an extreme weather emergency until after the emergency is over, and shall work with
customers to establish a payment schedule for deferred bills as set forth in paragraph (2)(D) of
§7.45 of this title, relating to Quality of Service.
(D) Notice. Beginning in the September or October billing periods utilities and owners,
operators, or managers of master metered systems shall give notice as follows:
(1) Each utility shall provide a copy of this rule to the social services agencies that distribute
funds from the Low Income Home Energy Assistance Program within the utility's service
area.
(2) Each utility shall provide a copy of this rule to any other social service agency of which
the provider is aware that provides financial assistance to low income customers in the
utility's service area.
(3) Each utility shall provide a copy of this rule to all residential customers of the utility and
customers who are owners, operators, or managers of master metered systems.
(4) Owners, operators, or managers of master metered systems shall provide a copy of this
rule to all of their customers.
(E) In addition to the minimum standards specified in this section, providers may adopt
additional or alternative requirements if the provider files a tariff with the Commission pursuant to
§7.315 of this title (relating to Filing of Tariffs). The Commission shall review the tariff to ensure
that at least the minimum standards of this section are met.
(5) Applicant deposit.
(A) Establishment of credit for residential applicants. The utility may require a residential applicant
for service to satisfactorily establish credit but such establishment of credit shall not relieve the
customer from complying with rules for prompt payment of bills. Subject to these rules, a residential
applicant shall not be required to pay a deposit:
(i) if the residential applicant has been a customer of any utility for the same kind of service
within the last two years and is not delinquent in payment of any such utility service account and
during the last 12 consecutive months of service did not have more than one occasion in which a
bill for such utility service was paid after becoming delinquent and never had service
disconnected for nonpayment;
(ii) if the residential applicant furnishes in writing a satisfactory guarantee to secure payment of
bills for the service required; or
(iii) if the residential applicant furnishes in writing a satisfactory credit rating by appropriate
means, including, but not limited to, the production of valid, generally acceptable credit cards,
376
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 112
letters of credit reference, the names of credit references which may be quickly and inexpensively
contacted by the utility, or ownership of substantial equity.
(B) Reestablishment of credit. Every applicant who has previously been a customer of the utility and
whose service has been discontinued for nonpayment of bills shall be required before service is
rendered to pay a connect charge plus all his or her amounts due the utility or execute a written
deferred payment agreement, if offered, and reestablish credit as provided in subparagraph (A) of this
paragraph.
(C) Amount of deposit and interest for residential service, and exemption from deposit.
(i) The utility shall waive any deposit requirement for residential service for an applicant who has
been determined to be a victim of family violence as defined in Texas Family Code, Section
71.004, by a family violence center, by treating medical personnel, by law enforcement agency
personnel, or by a designee of the Attorney General in the Crime Victim Services Division of the
Office of the Attorney General. This determination shall be evidenced by the applicant’s
submission of a certification letter developed by the Texas Council on Family Violence and made
available on its website.
(ii) The required deposit shall not exceed an amount equivalent to one-sixth of the estimated
annual billings. If actual use is at least twice the amount of the estimated billings, a new deposit
requirement may be calculated and an additional deposit may be required within two days. If
such additional deposit is not made, the utility may disconnect service under the standard
disconnection procedure for failure to comply with deposit requirements. In the absence of billing
history, the default deposit amount is $90.00.
(iii) All applicants for residential service who are 65 years of age or older will be considered as
having established credit if such applicant does not have an outstanding account balance with the
utility or another utility for the same utility service which accrued within the last two years. No
cash deposit shall be required of such applicant under these conditions.
(iv) Each utility which requires deposits to be made by its customers shall pay a minimum
interest on such deposits according to the rate as established by law. If refund of deposit is made
within 30 days of receipt of deposit, no interest payment is required. If the utility retains the
deposit more than 30 days, payment of interest shall be made retroactive to the date of deposit.
(I) Payment of interest to the customer shall be annually or at the time the deposit is returned
or credited to the customer’s account.
(II) The deposit shall cease to draw interest on the date it is returned or credited to the
customer’s account.
(D) Deposits for temporary or seasonal service and for weekend or seasonal residences. The utility
may require a deposit from a commercial or industrial customer sufficient to reasonably protect it
against the assumed risk, provided such a policy is applied in a uniform and nondiscriminatory
manner.
(E) Records of deposits.
(i) The utility shall keep records to show:
(I) the name and address of each depositor;
(II) the amount and date of the deposit; and
(III) each transaction concerning the deposit.
377
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 113
(ii) The utility shall issue a receipt of deposit to each applicant from whom a deposit is received
and shall provide means whereby a depositor may establish claim if the receipt is lost.
(iii) A record of each unclaimed deposit must be maintained for at least four years, during which
time the utility shall make a reasonable effort to return the deposit.
(F) Refund of deposit.
(i) If service is not connected or after disconnection of service, the utility shall promptly and
automatically refund the customer’s deposit plus accrued interest on the balance, if any, in
excess of the unpaid bills for service furnished. The transfer of service from one premise to
another within the service area of the utility shall not be deemed a disconnection within the
meaning of these rules, and no additional deposit may be demanded unless permitted by these
rules.
(ii) When the customer has paid bills for service for 12 consecutive residential bills without having
service disconnected for nonpayment of bill and without having more than two occasions in which
a bill was delinquent and when the customer is not delinquent in the payment of the current bills,
the utility shall promptly and automatically refund the deposit plus accrued interest to the
customer in the form of cash or credit to a customer’s account.
(G) Upon sale or transfer of utility or company. Upon the sale or transfer of any public utility or
operating units thereof, the seller shall file with the Commission under oath, in addition to other
information, a list showing the names and addresses of all customers served by such utility or unit
who have to their credit a deposit, the date such deposit was made, the amount thereof, and the
unpaid interest thereon.
(H) Complaint by applicant or customer. The utility shall direct its personnel engaged in initial
contact with an applicant or customer for service seeking to establish or reestablish credit under the
provisions of these rules to inform the customer, if dissatisfaction is expressed with the utility’s
decision, of the customer’s right to file a complaint with the regulatory authority thereon.
(6) Billing.
(A) Bills for gas service shall be rendered monthly, unless otherwise authorized or unless service is
rendered for a period less than a month. Bills shall be rendered as promptly as possible following the
reading of meters.
(B) The customer’s bill must show all the following information. The information must be arranged
and displayed in such a manner as to allow the customer to compute his or her bill with the applicable
rate schedule. The applicable rate schedule must be mailed to the customer on request of the
customer. A utility may exhaust its present stock of nonconforming bill forms before compliance is
required by this section:
(i) if the meter is read by the utility, the date and reading of the meter at the beginning and end of
the period for which rendered;
(ii) the number and kind of units billed;
(iii) the applicable rate schedule title or code;
(iv) the total base bill;
(v) the total of any adjustments to the base bill and the amount of adjustments per billing unit;
(vi) the date by which the customer must pay the bill to get prompt payment discount, if
applicable;
378
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 114
(vii) the total amount due before and after any discount for prompt payment, if applicable, within
a designated period;
(viii) a distinct marking to identify an estimated bill.
(C) Where there is good reason for doing so, estimated bills may be submitted, provided that an
actual meter reading is taken at least every six months. For the second consecutive month in which
the meter reader is unable to gain access to the premises to read the meter on regular meter reading
trips, or in months where meters are not read otherwise, the utility must provide the customer with a
postcard, or allow the submission of a digital photo, and request that the customer read the meter and
return the card or digital photo to the utility if the meter is of a type that can be read by the customer
without significant inconvenience or special tools or equipment. If such a postcard or digital photo is
not received by the utility in time for billing, the utility may estimate the meter reading and render the
bill accordingly.
(D) Disputed bills.
(i) In the event of a dispute between the customer and the utility regarding the bill, the utility must
forthwith make such investigation as is required by the particular case and report the results
thereof to the customer. If the customer wishes to obtain the benefits of clause (ii) of this
subparagraph, notification of the dispute must be given to the utility prior to the date the bill
becomes delinquent. In the event the dispute is not resolved, the utility shall inform the customer
of the complaint procedures of the appropriate regulatory authority.
(ii) Notwithstanding any other subsection of this section, the customer shall not be required to
pay the disputed portion of the bill which exceeds the amount of that customer’s average usage
for the billing period at current rates until the earlier of the following: resolution of the dispute or
the expiration of the 60-day period beginning on the day the disputed bill is issued. For purposes
of this section only, the customer’s average usage for the billing period shall be the average of
the customer’s usage for the same billing period during the preceding two years. Where no
previous usage history exists, the average usage shall be estimated on the basis of usage levels
of similar customers and under similar conditions.
(7) Meters and Facilities.
(A) Meter requirements.
(i) Use of meter. All gas sold by a utility must be charged for by meter measurements, except
where otherwise provided for by applicable law, regulation of the regulatory authority, or tariff.
(ii) Installation by utility. Unless otherwise authorized by the regulatory authority, the
utility must provide and install and will continue to own and maintain all meters
necessary for measurement of gas delivered to its residential and commercial
customers. The Company has the right to install any meter or meters it deems in its
sole discretion to be necessary or prudent, including without limitation, a digital,
automated meter reading, automated metering infrastructure, or advanced metering
systems meter or meters.
(iii) Standard type. No utility may furnish, set up, or put in use any meter which is not reliable and
of a standard type which meets generally accepted industry standards; provided, however,
special meters not necessarily conforming to such standard types may be used for
investigation, testing, or experimental purposes.
(iv) Access to premises and access to Company-owned meters, service lines, equipment, and all
necessary property rights to install, operate, monitor, and maintain such equipment which may
379
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 115
be necessary or convenient for the installation and/or provision of Gas Service by Company to
Customer. Atmos Energy, Mid-Tex Division and any authorized Company
representatives shall have the right at all reasonable hours to enter upon the premises and
property of a Customer or any adjacent property owned by Customer to read a Company
meter, to remove, to inspect, or to make necessary repairs and adjustments to, replacements
of, or additions to service lines, meter loop, and any current or future property, equipment,
facilities, or systems of Company located thereon, and for any other purpose connected with
Company’s operation and supply of natural gas. The Atmos Energy, Mid-Tex Division
representative shall have the right at all times to enter upon the premises and property of
Customer in emergencies pertaining to Company’s service, operation, or any other activity.
All animals which might hinder the performance of such operations on the customer’s
property shall be kept away from such operations by the customer upon notice by Atmos
Energy, Mid-Tex Division’ representatives of their intention to enter upon customer’s
premises.
(B) Meter records. The utility must keep the following records:
(i) Meter equipment records. The utility must keep a record of all its meters, showing the
customer’s address and date of the last test.
(ii) Records of meter tests. All meter tests must be properly referenced to the meter record
provided for therein. The record of each test made on request of a customer must show the
identifying number and constants of the meter, the standard meter and other measuring devices
used, the date and kind of test made, by whom made, the error (or percentage of accuracy) at
each load tested, and sufficient data to permit verification of all calculations.
(iii) Meter readings--meter unit location. In general, each meter must indicate clearly the units of
service for which charge is made to the customer.
(iv) Meter tests on request of customer.
(I) The utility must, upon request of a customer, make a test of the accuracy of the meter
serving that customer. The utility must inform the customer of the time and place of the test
and permit the customer or his authorized representative to be present if the customer so
desires. If no such test has been performed within the previous four years for the same
customer at the same location, the test is to be performed without charge. If such a test has
been performed for the same customer at the same location within the previous four years,
the utility is entitled to charge a fee for the test not to exceed $15 or such other fee for the
testing of meters as may be set forth in the utility’s tariff properly on file with the regulatory
authority. The customer must be properly informed of the result of any test on a meter that
serves him or her.
(II) Notwithstanding subclause (I) of this clause, if the meter is found to be more than
nominally defective, to either the customer’s or the utility’s disadvantage, any fee charged for
a meter test must be refunded to the customer. More than nominally defective means a
deviation of more than 2.0% from accurate registration for residential and commercial
customers and 1% for industrial customers.
(v) Bill adjustments due to meter or systematic errors.
(I) If any meter test reveals a meter to be more than nominally defective, the utility must
correct previous readings consistent with the inaccuracy found in the meter or within the
billing system for the period of either:
(-a-) the last six months; or
380
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 116
(-b-) the last test of the meter, whichever is shorter. Any resulting underbillings or
overbillings are to be corrected in subsequent bills, unless service is terminated, in which
event a monetary adjustment is to be made. This requirement for a correction may be
foregone by the utility if the error is to the utility’s disadvantage.
(II) If a meter is found not to register for any period of time, the utility may make a charge for
units used but not metered for a period not to exceed three months previous to the time the
meter is found not to be registering. The determination of amounts used but not metered is
to be based on consumption during other like periods by the same customer at the same
location, when available, and on consumption under similar conditions at the same location or
of other similarly situated customers, when not available.
(8) New construction.
(A) Standards of construction. The utility is to construct, install, operate, and maintain its plant,
structures, equipment, and lines in accordance with the provisions of such codes and standards as
are generally accepted by the industry, as modified by rule or regulation of the regulatory authority or
otherwise by law, and in such manner to best accommodate the public and to prevent interference
with service furnished by other public utilities insofar as practical.
(B) Line extension and construction charge policy. In the absence of a line extension policy specific
to a city franchise agreement, the following policy shall apply:
The utility shall be required to extend distribution mains in any Public Rights-of-Way up to seventy-
five feet (75’) to provide new or additional service requested by any one residential or commercial
customer so long as such extension is operationally feasible. To the extent that the gas main
extension would exceed seventy-five feet (75’), it shall be made only upon execution of a special
agreement providing for reimbursement to Company for the cost of the necessary gas main
extension. For industrial customers, gas main extensions of any length shall only be made upon
execution of a special agreement providing for agreed upon reimbursement to Company for cost of
the necessary gas main extension.
The applicable provisions of city franchise agreements, which set forth line extension and
construction charge policies that differ from the above policy are on file with the applicable
municipality.
The utility reserves the sole discretion to designate routes of all new extensions and the construction
materials and manner of fabrication and installation. The utility, on a consistent and non-
discriminatory basis, may provide refunds, credits, or security releases based upon facts such as
additional customers subsequently attaching, the level of sales experiences through the new facility,
or other criteria chosen by the utility. The utility may apply similar cost responsibility and
arrangements to a customer requesting an increase in the capacity of existing facilities to
accommodate an increase in the customer’s service requirements. In no event will contribution in aid
of construction be required of any customer unless provided for in this extension policy.
(C) Response to request for service. Every gas utility must serve each qualified applicant for
residential or commercial service within its service area as rapidly as practical. As a general policy,
those applications not involving line extensions or new facilities should be filled within seven working
days. Those applications for individual residential or commercial service requiring line extensions
should be filled within 90 days unless unavailability of materials or other causes beyond the control of
the utility result in unavoidable delays. In the event that residential or commercial service is delayed
in excess of 90 days after an applicant has met credit requirements and made satisfactory
arrangements for payment of any required construction charges, a report must be made to the
regulatory authority listing the name of the applicant, location, and cause for delay. Unless such
381
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 117
delays are due to causes which are reasonably beyond the control of the utility, a delay in excess of
90 days may be found to constitute a refusal to serve.
(9) Non-Liability
(A) Furnishing of Gas. The Company shall not be liable for any loss or damage caused by
variation in gas pressure, defects in pipes, connections and appliances, escape or leakage of gas,
sticking of valves or regulators, or for any other loss or damage not caused by the Company's
negligence arising out of or incident to the furnishing of gas to any Consumer or Customer.
(B) After Point of Delivery. Company shall not be liable for any damage or injury resulting from gas
or its use after such gas leaves the Point of Delivery other than damage caused by the
fault of the Company in the manner of installation of its Gas Service Lines, in the manner in
which such Gas Service Lines are repaired by the Company, and in the negligence of the
Company in maintaining its meter loop. All other risks after the gas left the Point of Delivery
shall be assumed by the Customer, Consumer, and their agents, servants, employees,
or other persons. Customer, Consumer, and their agents, servants, employees, or any other
persons assume all responsibility for all facilities and all Customer’s Gas Installation,
Customer’s Piping, and Customer’s Equipment and their installation, maintenance, operation,
functionality, testing, condition, and all other risks on Customer’s side of the Point of Delivery.
(C) Customer’s Piping and Equipment. Customer shall be solely responsible for the selection,
installation, maintenance, repair, and inspection of Customer’s Piping and Equipment, and the
Company shall have no duty or responsibility for the design, selection, installation, operation,
maintenance, or repair of said Customer’s Piping Equipment, including no responsibility or duty
for (1) determining whether or not Customer has complied with all applicable safety codes and
regulations; (2) inspecting or maintaining Consumer’s Piping or Equipment; (3) or in any way
establishing or enforcing any piping, equipment, device, or facility specifications. The Company
shall have no duty, obligation, or responsibility for notifying Consumer of technology or
technological advances associated with Customer’s Piping or Equipment nor shall the
Company have any duty, obligation, or responsibility for determining whether Customer’s Piping
and/or Equipment complies with NFPA 54, NFPA 715 and/or any applicable fuel gas or other
relevant code. The Company shall have no duty, obligation, or responsibility for inspecting the
performance of, location of, or maintenance of Consumer’s methane detectors and/or carbon
monoxide detectors. The Company shall have no duty or obligation to warn or notify Customer
regarding the installation of, use of, performance of, and/or maintenance of Customer’s Piping
or Equipment, including methane detectors and/or carbon monoxide detectors. The Consumer
shall be responsible, at all times, for all Customer Piping and Equipment beyond the Point of
Delivery.
(D) Escaping Gas. Immediate notice must be given to Company by Customer or Consumer of any
escaping gas on Customer’s premises. No flame shall be taken near the point where gas is
escaping. Company shall not be liable for any damage or loss caused by the escape of gas
from Customer’s Piping or Equipment or Customer’s or Consumer's appliances, devices, or
facilities.
(E) Company is not liable to a Customer or Consumer, and any Customer shall indemnify, hold
harmless, and defend the Company and its employees, agents, and representatives from any
382
Item 9.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
V. – QUALITY OF SERVICE
APPLICABLE TO: Entire Division
EFFECTIVE DATE: 08/01/2025 PAGE: 118
and all claims or allegations of liability for personal injury, damage to property, or any incidental,
consequential, business interruption, or other economic damages or losses in any manner
directly or indirectly connected to, arising from, or caused by acts or omissions of any person or
party on the Customer`s side of the Point of Delivery.
(F) In no event shall the Company or its employees be liable for incidental, consequential, business
interruption, or other economic damages or losses of Customer, Consumer, or third parties in
any manner, directly or indirectly, arising from, caused by, or growing out of the interruption or
termination of gas utility service.
(G) Reasonable Diligence. The Company agrees to use reasonable diligence in rendering
continuous gas service to all Customers/Consumers, but the Company does not
guarantee such service and shall not be liable for damages resulting from any interruption to
such service.
(H) Force Majeure. Company shall not be liable for any damage or loss caused by stoppage
or curtailment of the gas supply pursuant to order of a governmental agency having
jurisdiction over Company or Company's suppliers, or caused by an event of force majeure.
The term "force majeure" as employed herein means acts of God; strikes, lockouts, or other
industrial disturbances; acts of the public enemy; wars; blockades; insurrections; riots;
epidemics; pandemics; landslides; lightning; earthquakes; fires; storms; floods; washouts;
arrests and restraints of the government, either federal or state, civil or military; civil
disturbances; explosions; breakage or accident to machinery or lines of pipe; freezing of wells
or lines of pipe; shortage of gas supply, whether resulting from inability or failure of a supplier
to deliver gas; partial or entire failure of natural gas wells or gas supply; depletion of gas
reserves; and any other causes, whether of the kind herein enumerated or otherwise.
383
Item 9.