2012-2013 Adopted BudgetCITY OF SANGER
SUBMITTED TO
THE MAYOR AND CITY COUNCIL
September 27, 2012
The following statement is provided in accordance with state law:
This budget will raise more total property taxes than last
year’s budget by $198,614 or 8.76% and of that amount
$12,999 is tax revenue to be raised from new property
added to the tax roll this year.
ADOPTED
ANNUAL PROGRAM OF SERVICES
2012-13
Submitted to:
City of Sanger, Texas
Elected Officials
Thomas Muir
Mayor
Marjory Johnson Gary Bilyeu
Councilwoman Councilman
Place 1 Place 2
Russell Martin Robert "Rusty" Patton
Councilman/Mayor Pro-Tem Councilman
Place 3 Place 4
Scott Stephens
Councilman
Place 5
Prepared By:
Michael Brice
City Manager
Katie Griffin
Finance Director
Budget
Message
City of Sanger, Texas
2013
Budget Message
Prepared By:
Michael Brice, City Manager
2013 Budget Message
Introduction
The budget message is intended to explain both the structure of the budget and the atmosphere in
which it was created. The budget message outlines the highlights of this year’s budget. It also discusses
the City’s Strengths, Weaknesses, Opportunities and Threats (SWOT analysis) for the upcoming year.
Finally, it discusses the structure of the budget, where revenues come from and where the money goes.
The budget message should provide the reader insight on municipal government finances and make the
raw numbers more understandable.
I encourage the reader to take a few moments to read through the budget message. I believe it will give
you valuable insight on the budget process. It will also provide insight into the thinking and conditions
in which the budget was prepared.
Municipal budgets are always challenging. There simply is never enough money to fix every problem
and address every concern. We continue to be very conservative in revenue estimates because of the
continued uncertainty in the economy. This means that expenditures must also be monitored closely.
Most of the City’s costs are fixed costs. Fixed costs are defined as those over which the price is fixed by
an external source. These costs include debt service, insurance, fuel and retirement to name just a few.
These fixed costs, along with personnel and operating expenses, tend to eat up a large portion of the
budget. After allocating funds for fixed costs and personnel, what is left can be used for capital
improvements and capital equipment. There are always more needs than funding. This requires
prioritizing of the needs and planning. The Capital expenditures proposed in this year’s budget reflect
the most critical needs we face.
Review of 2012 Budget
2012 has seen a resurgence in some of our revenue streams. Sales taxes have been running at record
numbers for the past year. While some of the increases are due to large, one tim e equipment
purchases, general sales taxes are up as well. Further, we continue to add sales tax producing
businesses, increasing our sales tax base. We are also seeing an upswing in residential and commercial
construction. This helps increase the property tax base and construction related revenues. This has
resulted in revenues exceeding projections in several areas.
We continue to closely monitor expenses. However, the upswing in the economy has allowed us to be
comfortable in filling open positions. We are also closely monitoring the economy and are ready to
react if it starts to soften.
Unfortunately, revenues from the County and State continue to decrease. State funding for the Library
has been eliminated completely. Fortunately, this is only a small part of the overall budget.
Unfortunately, there are not other funds to replace what is lost. We are also seeing a trickledown effect
from other State and Federal budget cuts. For example, we were recently notified by NCTCOG that due
to the loss of grant funds member cities will either have to start paying for the COG’s data services or
those services will be eliminated. Costs for County Dispatch services, which used to be free, are now
$49,000 a year. Unfortunately, we are at the bottom of the pyramid and are forced to absorb these
costs.
2013 Budget Message
We have also made the conscious decision to continue rehabilitating streets, replacing water and
wastewater lines and maintaining parks at previous year’s service levels. We believe that curtailing
these maintenance activities must be avoided if at all possible due to the condition of our infrastructure.
FY 2013 Budget Highlights
Personnel
I am recommending a 2% merit raise for employees again this year. I believe that a modest raise sends
the message that the Council appreciates their efforts. We are proposing to add two additional
firefighters in this year’s budget as explained in the 2013 personnel plan. We are also proposing
transitioning one part time position in the Library to full time. This w ill help us prepare for Vicky’s
upcoming retirement. This person will also become the city’s public information coordinator enhancing
our presence in social media and communication with the public.
Operating Expenses
Operating expenses have been trimmed significantly over the last two years. Unfortunately, many of
these expenses we do not control. This includes the costs of essential supplies and materials such as
fuel. Operating expenses this year generally reflect what was budgeted last year. Any increases have
required justification from the department head.
Capital Equipment
Increasing revenues will allow us to replace several pieces of equipment next year. Many of these have
been deferred from previous years due to lack of funds. The police department will be replacing two
vehicles maintaining their vehicle rotation schedule. We will also be replacing the animal control truck.
The fire department will be replacing an ambulance and a brush truck. These two vehicles are being
purchased through a lease purchase agreement with the first payment due in the 2013 budget year.
The parks department will be replacing one pickup. Streets will be replacing a cold planer which is a
machine used in asphalt street repairs. Water will be replacing one utility truck, a saw cut machine used
for cutting asphalt and concrete and a portable pump used for evacuating water for water line repairs.
Electric will be replacing a mini skid steer used for work in tight areas.
Capital Projects
For street and sidewalk improvements $275,000 will be transferred from the enterprise fund to the
capital improvement fund. This will include the reconstruction of the north and south portions of Freese
Drive, addition of sidewalks along Freese and completion of sidewalks along Keaton Road. Staff believes
that it is imperative that these two improvement programs continue given the state of our streets and
sidewalks. We have also allocated money for improvements to the Railroad Ball fields. The goal is to
rebuild the infields and make them more playable. These fields are currently in very poor condition.
In the Enterprise Fund, more funds are available for capital projects. We have included $50,000 for
upgrading street lighting with LED lights. This will be a multi-year program and will allow us to reduce
our annual electric cost of street lights. $150,000 has been appropriated for the inflow and infiltration
2013 Budget Message
(I&I) study and repairs as recommended by KSA Engineering in the Comprehensive Water and
Wastewater Study. This will help identify where we are having I&I problems and make some repairs.
However, it will not be enough by far to fix every I&I problem in the system. Mitigating I&I issues is
important because it delays the need for the new wastewater treatment plant. $50,000 is also allocated
for emergency sewer line repairs. $70,000 is being allocated for water line replacement in conjunction
with the comprehensive water and wastewater study.
With the refunding and consolidation of several old bond issues this year we enjoyed a windfall of
approximately $360,000 in funds that had been held in bond reserves. We are recommending
transferring these funds to the Capital improvement fund and utilizing them to construct the first phase
of the Northern trunk line servicing the area east of I35 and North of Fifth Street up to Lois Road.
Reserves
We currently have over $1,000,000 in emergency reserves. Recently, the Council passed a resolution
setting a goal of increasing emergency reserves to $2,000,000 over the next 3-5 years. The resolution
also created a “Storm Reserve Fund”. This fund is funded by 2% of electric utility revenue and is
intended to be used in the event of extensive storm damage to the City’s infrastructure.
Emergency Reserve Funds
Summary
The 2013 budget paints a much brighter picture compared to the lean budgets the past few years. This
will allow us to increase capital expenditures and add additional personnel as we catch up with
deferments from recent years. However, the economy remains fragile and is currently exposed to
numerous threats. We will monitor revenues closely and curtail spending if revenues do not meet
projections.
2013 Budget Message
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 is slowly improving as indicated by the increase in construction and sales tax. While
other parts of the Nation still struggle with the lasting effects of the great recession, North Texas seems
to have recovered well. 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 needs to be aggressively marketed. To that end, ads are placed in the Greater Dallas
Chamber’s Industrial Real Estate Guide and the Greater Dallas Chamber’s Economic Development Guide.
These ads highlight Sanger’s location and access to both IH 35 and the railroad. We are requesting an
additional $5000 from both the 4A and 4B board this year to develop a professional marketing video
touting Sanger and for some direct marketing to retailers identified in the Retail Coach study.
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 few months. We have also recently
contracted with The Retail Coach to conduct a retail market analysis and assist us in recruiting retailers
to meet our needs. Hopefully, with their assistance we can recruit more retailers to town providing
convenience to our citizens and reducing sales tax leakage.
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 new 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 has also been a tremendous advertising tool for Sanger.
Sanger Electric is another strength enjoyed by the City of Sanger. Sanger Electric generated over
$7,000,000 in gross revenue last year. This revenue not only supports the Enterprise Fund but the
General Fund as well. Without this revenue, property taxes and other utility fees would need to be
much higher.
Sanger also enjoys having both a 4A and 4B economic development board. These boards generate
approximately $250,000 annually in revenue each. These monies have allowed Sanger to compete
economically and make quality of life improvements. 4B funds are currently being used to pay for the
new sports complex and other projects. 4A funds were used to purchase a 51,000 square foot
warehouse for job creation. It has been leased creating jobs as well as positive cash flow. In the near
future, 4A will begin assisting with the extension of utility lines for development of additional industrial
properties.
2013 Budget Message
Weaknesses
To a large extent cities in Texas are dependent on property taxes to fund their general revenue
operations. In Sanger, approximately 37% of general fund operating revenues come from property tax.
The weakness here is that almost half of the property tax in Sanger comes from residential
improvements (See Figure 1 below). 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. The addition of the Sam’s distribution center and the possible addition of the fuel terminal
are the types of additions we need for a more balanced tax base.
Figure 1 Percentage of Property Tax by Source
Another weakness is median home prices in Sanger. While the median home price in the DFW Metro
area is around $200,000, the median home price in Sanger is half that. This results in a much lower tax
income per lot 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. While new home starts are climbing back up, smaller
starter homes still dominate the market.
Another weakness that stifles growth is the fact that as the city limit expands; we add 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. This will continue to be an issue until some
permanent resolution is found.
Opportunities
Industrial Development
As mentioned under strengths, 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.
2013 Budget Message
Not only are these properties being marketed by the land owners but the City is also marketing these
properties through the Greater Dallas Chamber of Commerce. 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, plans are in the works to extend water and waste water lines to the new View Road
extension to entice industrial development. We are also working with private developers to develop
shovel ready industrial parks to spur industrial growth.
Residential Development
Residential development has increased in the past six months. The bad news is that the value of new
housing is still averaging toward the lower end of the scale. Most of the new houses being built are in
the $100,000 to $150,000 price range. Sanger is poised for continued residential growth. It is important
that this growth be diversified across a wide range of the housing market from starter homes to homes
that exceed $500,000 in price. Homes in higher price ranges generate higher property taxes but
typically require the same amount of services as homes of lesser appraised value. This allows the City to
provide services at a lower appraised value, saving everyone on their property taxes. Currently the
average home value in Sanger is approximately $100,000. At that value a home will generate
approximately $600 in City property tax each year. In comparison, a $250,000 home generates $1500 at
the same tax rate. Simply put, higher priced homes translate into lower property taxes and increased
services for everyone.
Commercial Development
Commercial development will follow residential development. Sanger is experiencing some commercial
growth and should see more as the area’s population increases. The good news is that Sanger has
plenty of developable commercial property. The bad news is most of the large tracts available for
commercial development lack infrastructure on site. As with industrial development, we need to extend
water and sewer into these areas to make them more attractive for development. The City must
continue to promote commercial development, especially development that generates both property
and sales tax.
As mentioned above, we have also partnered with the Retail Coach for retail market analysis and
marketing. Our goal is to recruit more retailers to Sanger to fill gaps in our current retail opportunities.
Threats
While North Texas has largely been spared the devaluation of home prices seen in the rest of the
country it has not been totally immune. Until 2009 both property appreciation and growth Sanger had
seen property tax income grow at a healthy rate each year for the past decade. This has not been the
case for the last couple of years. With the slowdown in home sales, foreclosures and falling home
prices, property tax revenues are predicted to be flat again this year. The good news is that the Wal
Mart tax abatement ends this year which should add around $200,000 to property tax revenues. With
our dependence on property tax revenues we must be very conservative on our budgeting of revenues.
Sales tax has rebounded nicely and is currently running 119% above projections. We will continue to be
conservative in our sales tax estimates for next year given the fragile state of the economy and
especially the uncertainty of fuel prices.
2013 Budget Message
Another threat that bears close watch is the increase in goods and services, especially health insurance.
We will not know until late in the budget process if we will face an increase this year or not.
Another significant threat is action taken by the State Legislature. Cities will take multiple hits this year
as the State drastically reduces State funding for programs, keeps more revenues for themselves and
passing new unfunded mandates that will cost the cities money to implement. In their quest to balance
the budget without raising taxes, they are significantly impacting budgets and services at the local level.
One example of this is the new regional groundwater districts recently mandated by the State. These
districts will be funded through a tax on groundwater pumped by water systems like ours. No state
funding will be provided. This will cost the citizens of Sanger about $35,000 each year and will require a
$1.00 per month increase in everyone’s water bill.
The lack of sufficient Emergency Reserves is another threat. While the City maintains healthy reserve
funds, the majority of these funds are either dedicated to a special purpose or pledged toward bond
reserves. The City needs to continue to build up a healthier operating reserve for emergencies. We
have built up about $500,000 in emergency Reserve in the General Fund and about the same amount in
the Enterprise fund. As mentioned earlier we will continue to build up these funds to $1,000,000 each
over the next 3-5 years.
We are also building a “Storm Fund”. These funds would be used only in the event of a major
emergency such as a tornado to cover revenue shortfalls and unforeseen expenses. Eventually, every
City faces some type of disaster. Be it a tornado, flood, ice storm or other 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.
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 Fund.
These funds are explained in detail below. The City’s fiscal year runs from October 1st until 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 (see Timetable for Adopting the Budget). When the economy is
volatile, such a lengthy process can lead to financial issues down the road. For example, a road project
that is scheduled to begin in the summer of 2009 would be estimated in the spring of 2008, over a year
earlier. Due to market volatility the actual cost could be significantly higher or lower than estimated.
This can occur frequently in government and is usually not understood by the public.
To a great extent the City works on a pay as you go basis. Revenues must be sufficient to cover
expenses. Sometimes this can create some short term issues because of the timing of revenues. For
2013 Budget Message
example, the largest revenue stream in the General Fund is property taxes. However, we do not receive
the bulk of these funds until the second quarter of the fiscal year. This means that other revenues must
be used to cover expenses in the first quarter and that discretionary expenses (like buying new vehicles)
are usually deferred until after the first quarter.
Because the City cannot spend money it does not have, it must find an alternative method of financing
large infrastructure projects. Replacing or adding new roadways, water lines, sewer lines and drainage
improvements are very expensive. After paying for operations most cities do not have sufficient funds
left over to pay for these improvements as they are done. Therefore, Cities sell municipal bonds to pay
for these improvements up front. The bonds are then paid off over a period of time, spreading the
expense over a number of years. The City must pledge either property tax, or some other revenue like
utility fees toward repaying the bonds. The downside is that these pledged funds cannot be used for
other purposes in future years. This means that long term debt must be managed and controlled so that
necessary improvements are made without hamstringing future budgets.
Another important point is that revenue numbers in the budget are estimates of what we think will be
collected next year. The monies you see in revenue are not sitting in the bank 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 or supplant next year’s revenues. Unfortunately, the last two years we have
suffered from the former and not the latter. If significant fund balances exist at the end of this year staff
will recommend that the money be used to build up emergency reserves and for future equipment
purchases.
Understanding Property Tax
Property Taxes are historically the primary funding source for General Fund operations. The property
tax calculation process can be very complicated. Having a basic understanding of how it is calculated
and the rules involved is essential in making sound decisions on the property tax rate. Because of the
way the rate is calculated, decisions made about the rate this year will impact future year’s budgets as
well.
Property tax valuations run more than a year behind. For example, at the beginning of each year the
Tax Assessors office determines the taxable value of property the year before. They then send notice to
property owners of the assessed value of their property. Property owners then have an opportunity to
protest that value if they feel it is unfair. The County Tax Assessors office hears the disputes and then
certifies the Total Net Taxable Valuation for the City sometime around the end of July. The City then
sets the rate for that year with the taxes due in January. Therefore, the taxes collected in January of
2011 are based on property values determined in 2009 and established as of January 1, 2010. This is
why increases or decreases in property tax collections lags behind overall increases or decreases in
property values.
The property tax rate is made up of two components; the Interest and Sinking (I&S) rate and the
Maintenance and Operation (M&O) rate. The I&S rate is the rate necessary to generate enough revenue
to service the debt on bonds pledged against property tax. The M&O rate is the portion of the property
tax used for day to day operations of general fund departments. The I&S rate is set by the Assessor’s
office based on the net taxable valuation and the amount of debt. (Debt/Valuation= I&S tax rate). The
2013 Budget Message
City does not determine this rate, although it is included in the overall rate set by the city. In 2010 the
City’s I&S rate was $0.18991. It should be about the same next year.
Two key rules apply when determining the tax rate. The first is the Effective Rate. The Effective Rate is
the rate that, based on this year’s valuation, will service the debt (I&S rate) and raise the same amount
of revenue as was raised last year for M&O. The Effective Rate may be higher or lower than the year
before depending on a decrease or increase in the total valuation and an increase or decrease in debt
service.
The second term is the Rollback Rate. To oversimplify, if a City sets the tax rate so that it will generate
more than 108% of the revenues generated last year it is subject to the filing of a petition by the voters
to send the tax rate to an election. If the City stays under 108% it cannot be challenged by petition.
When a City sets the tax rate for the year it is really determining the M&O rate since the I&S rate is a
function of taxable value and debt. This is important for a number of reasons. First, any rate set below
the Effective Rate means a decrease in revenues. This decrease in revenue comes 100% from M&O
revenue. Second, if total valuation falls (as happened in 2010) and debt also decreases, the Effective
Rate will be higher than the Rollback Rate. This means that to raise the same amount of operating funds
last year, we would have had to exceed the Rollback Rate. While this is a rare occurrence for a growing
City, it drives home the fact that setting the tax rate needs to be based on a number of factors
considered together. In preparing the 2010 budget the Council chose to keep the overall rate the same
as last year and live with a decrease in M&O revenues.
Tax rates can vary widely between cities. For example, there are 88 Cities in Texas with a population
between 5,000 and 10,000. Property taxes range from $0.1468/$100 to $0.957898/$100in those cities.
The maximum a home rule city can charge is $2.50/$100. Net Taxable Valuations also vary widely and
are the primary factor in determining what rate a city needs to charge to pay for debt and operations.
Two examples help to clarify this point. The first is Highland Park with a net taxable valuation of over
4.5 Billion. Highland Park’s tax rate is only $0.22/100 but it generates over $10,000,000 a year in
revenue. On the other end of the spectrum is the city of Mathis with a tax rate of $0.957898. Mathis’
net taxable valuation is only $85,987,583 and generates revenue of $823,763. So, even though Mathis’
rate is over four times higher than Highland Park’s, it generates less than a tenth of the revenue.
A look at cities with a similar net taxable valuation to Sanger’s shows a less but still significant range in
tax rates (See Chart Below). As you can see, tax rates for these cities range from $0.35579 to $0.818331
with an average of $0.572718. While it is good to know where you sit in the bigger picture, other cities
tax rates should not be the driving force in setting the tax rate but one of many things to consider.
2013 Budget Message
Cities With a Similar Valuation
City Population Total Net
Taxable
Gross
Tax
Rate
Total Bond
Indebtedness
Elgin 9,909 $335,114,233 0.758800 $11,707,000
Commerce 9,750 $309,990,966 0.760000 $13,530,000
Bellmead 9,636 $327,880,106 0.246900 $2,437,871
Hillsboro 9,064 $388,233,073 0.818331 $14,345,000
Graham 8,986 $346,149,920 0.590527 $1,985,000
Perryton 8,304 $352,837,521 0.355790 $1,145,000
Anna 8,250 $372,330,719 0.594587 $422,778
Cleveland 8,053 $322,674,107 0.685000 $11,310,000
Lampasas 7,975 $320,590,233 0.390000 $10,997,000
Sanger 7,766 $355,163,536 0.620000 $14,970,000
Whitehouse 7,724 $356,464,731 0.632749 $22,224,001
White Oak 6,298 $335,551,859 0.480000 $0
Gladewater 6,295 $331,119,912 0.583066 $3,305,000
Lindale 5,097 $373,673,380 0.502300 $23,852,296
Average $344,841,021 0.572718 $9,445,068
I do not suggest any increase lightly and in fact would like to see us lower the tax rate over time. A
good, long term goal would be to maintain a tax rate under $0.60/$100. However, until we start
growing our commercial property tax base, this will be a difficult goal to achieve. The key is growing our
total net taxable value without adding a greater burden on services than what we receive in additional
revenue. Again, this will require adding commercial property to the tax rolls. As stated earlier, new
residential properties, while increasing the tax role, also increase service demand and are usually break
even at best.
General Fund
The General Fund is the fund used to finance the operations of general government. The General Fund
includes Public Safety, a portion of Public Works, Community Services, and a portion of Administrative
and Support Services. Public Safety includes Health Services, Police, Municipal Court, Animal Control,
Code Enforcement, Fire and Ambulance departments. Public Works includes, Public Works
Administration, Streets, and Sanitation departments (Sanitation is contracted out to a third party
operator). Community Services include Parks and Recreation, Economic Development, the Library,
Senior Center and Community Center. Administrative and Support Services include Non Departmental
Expenses, the Mayor and Council’s budget, Custodial, Fleet Services and the Administration Department.
The cost of Administrative and Support Services are split between the General Fund and Enterprise
Fund.
2013 Budget Message
General Fund revenues come from a myriad of sources Including property tax, sales tax, court fees, Fire
and EMS revenues and franchise fees. By far, the largest revenue stream is property tax. Due to growth
and appreciation of property values, Sanger has enjoyed increasing property taxes each year. However,
due to the cooling economy, this was not the case last year. This resulted in having to go to the
effective tax rate to maintain revenue levels.
General Fund revenues do not cover expenditures. The difference is made up by the transfer of excess
revenues from the Enterprise Fund. These funds come primarily from the Electric utility. Without these
funds, property taxes would have to be increased or services severely cut to balance the budget. The
Transfer in 2011 was budgeted at $325,000. It is projected at $350,000 for 2012. Normally we try to
keep it as small as possible but shrinking revenues will force us to rely more on Enterprise Funds next
year to maintain service levels in the General Fund.
Enterprise Fund
The Enterprise Fund is made up of utility departments including Water, Wastewater and Electric and
their supporting departments like Finance and Fleet Maintenance. Administrative oversight costs and
support services are split between the Enterprise Fund and General Fund. Enterprise utilities are
intended to generate more revenue than is needed for operations. This excess revenue is used to pay
for infrastructure improvements and support the General Fund to defer higher property taxes.
Not only does the Electric Utility generate the bulk of gross revenues, it also produces the majority of
excess revenues. In fact, at the present rates, the Water Utility actually loses money and the
Wastewater Utility barely breaks even (See Chart Below). This issue was discussed in detail in the 2010
Rate Study as is the need to incrementally raise rates over the next few years in both Water and
Wastewater to correct this issue. Fortunately, we have locked in the rate we pay for wholesale electric
through May of 2014, so no significant increases in Electric rates are anticipated.
Recently the State has mandated that regional groundwater districts be established statewide to
manage groundwater resources. To pay for the districts water producers wall have to pay a fee on the
water removed from the ground. We are calaculating that this will cost Sanger about $32,000 a year.
2013 Budget Message
Staff is proposing increasing the base rate for water by $1.00 to cover this additional expense impoased
by the regional water district. We are not proposing raising residential sewer rates this year.
Expenditures in the Enterprise Fund are overwhelmingly spent on Public Works as they should be.
Expenditures include daily operations of the utilities, capital improvements, and debt service on bonds
for capital imrovements.
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 Board. Both of these corporations receive revenues from a separate ½ cent
sales tax. This sales tax generates around $260,000 each year for each of the corporations.
The 4A Board can fund specifically authorized projects that spur economic development. Historically
this money has been used to pay off the debt for the land associated with the Wal-Mart Distribution
Center. Over the years the 4A Board has also built up a healthy reserve. In 2009, 4A purchased a 51,000
square foot warehouse at the East end of Downtown for the purpose of attracting new jobs to the area.
The Warehouse was leased to Hollingsworth manufacturing in March of 2012 and has created several
new jobs. The lease also generates a positive cash flow back to the 4A board. With the Wal-Mart debt
paid off and the warehouse in a positive cash flow condition, the 4A Board is poised to further fund
improvements related to economic development. In 2013 we will be requesting 4A assistance with
extending utilities to the View Road Industrial Park.
The 4B Board can fund any project authorized under the 4A statutes. In addition, the 4B Board can fund
improvements in other areas including parks and recreation. Historically 4B monies have been used to
help fund infrastructure improvements, park and recreation improvements and, most recently, the new
sports park. The 4B Board also maintains a modest reserve and is currently committed to servicing up to
$180,000 annually of the 2009 CIP for the new sports park.
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 other revenues for other
purposes.
Debt Service Fund and Capital Projects Fund
The Debt Service Fund is where long term, property tax funded debt is paid. The Capital Projects Fund is
where expenditures on Capital Projects are paid. Both debt service and capital projects serve as internal
service funds used for accounting purposes.
Hotel/Motel Tax Fund
This is a new fund that will allow us to better track Hotel/Motel Tax expenditures. These expenditures
are tightly regulated by state law. To ensure that these funds are spent appropriately, they will now be
placed in a separate fund and not comingled with the General Fund.
2013 Budget Message
Conclusion
Virtually everyone is struggling during these tough economic times whether they are a business,
individual or a branch of government. Fortunately, we are faring better than the majority. We have
been very proactive in managing the budget to deal with revenue shortfalls and keep the impact to
service at a minimum.
Revenue growth will allow us to maintain current service levels and continue to maintain and repair
infrastructure this year. This means continuing to fill potholes and repave streets, replace old water and
waste water lines, build sidewalks and maintain our parks in an attractive condition.
Staff have worked hard and kept up with their responsibilities even when short staffed. They have
willingly accepted cross training so they could help out in other departments when needed. They have
been very frugal with spending. I want to commend all of our employees for their hard work and
dedication through these rough times. The adversity we have faced the past few years will make us a
better organization in the future.
I also want to thank the Mayor and Council for their support through these tough times. The Mayor and
Council have had to make some hard decisions. They have poured much thought into those decisions
and haven’t flinched when doing the right thing was not going to be popular. The City of Sanger is
fortunate to have such people guiding the City in such a time as this.
The municipal budgeting process can be confusing, especially when looking only at the raw numbers.
We have worked hard to make the budget more transparent and understandable. I think you will see
even more improvements and transparency this year. However, the budget is still just numbers. The
budget message explains the meaning of those numbers. It is intended to shed light on the budget
process and provide a general overview of its structure. It is also intended to shed light on the thoughts
and concerns that went into formulating the budget. I hope you have found it helpful.
Michael Brice, City Manager
Personnel
City Manager
Administration
and Support
Services
City Secretary
Human
Resources
Custodial
Information
Technology
Economic
Development Finance
Finance Director
Customer Service
Utility Billing
Purchasing
Accounts
Payable
Payroll
Accounts
Receivable
Development
Services
Director of
Development
Services
Inspections
Planning and
Zoning
Library
Head Librarian
Library Services
Parks
Park
Superintendent
Parks
Maintenance
Organization Chart
City Manager
Public Works
City Engineer/
Public Works
Director
Water/
Wastewater
Streets
Vehicle
Maintenance
Electric
Electric
Superintendent
Warehouse
Line
Maintenance
Municipal Court
Court Clerk
Court Services
Fire/EMS
Fire Chief
Fire
EMS
Emergency
Management
Police
Police Chief
Detective
Traffic
Patrol
Environmental/
Code
Enforcement
Animal Control
Organization Chart (Continued)
City of Sanger, Texas
Personnel Projection
2013 through 2020
Date: June 30, 2012
In 2012 we added one police officer and one full time firefighter. We also added one full time and two
seasonal employees to parks to help maintain the new sports park. We currently have several open
positions in public works and we are attempting to fill all of them. With the boom in oil and gas, it is
difficult to fill these labor positions that require a CDL. With the upswing in new construction, the need
for full staffing in departments like water and electric is critical.
As always there is a direct correlation between revenues and staffing. The good news is that revenue
projections are looking favorable and should allow us to add needed staffing next year as well as in
future years. In 2013 we plan on hiring two additional full time firefighter/paramedics. This will give us
six full time personnel working 24 hour shifts or two per shift. This will cut down on the need for part
time personnel but will not eliminate it. One big benefit will be crew operational integrity. Having two
people working together every day will result in a much more effective team. As it is now, the full time
person ends up working with a different partner every day. This is the next step in transitioning from a
combination paid/volunteer department to a fully paid department. A full transition will take several
more years to complete.
We are also upgrading one part time position at the Library to a full time position. This is being done for
two reasons. First is to streamline the transition and prepare for Vicky’s retirement late next year.
Second, is to enhance the city’s social media presence and increase communication and interaction with
the public. This person will be responsible for disseminating information via various social media as well
as serving as an electronic liaison assisting the public with questions. Many cities, including ours, lag
way behind in the use of social media to disseminate information and meet the needs of our citizens.
Having someone to focus on utilizing these tools is becoming a necessity.
As originally discussed in the 2011 report, the police department’s structure is too flat. Currently the
only supervisory personnel are the Chief and one Sergeant. We plan on adding an additional supervisor
in 2014. Additional officers will need to be added as call volume increases.
2013 Plan to Add Additional Personnel in the Future
As Needed 2013 2014 2015 -2016 2017-2020 2017-2020
Parks Maint.
Water Maint.
Elect. Lineman
2 Firefighters
1 PT Librarian/
Public Information
Coordinator to FTE
Police
Supervisor
3 Firefighters
3 Firefighters
1-3Police Officers
3 Street Workers
FT Fire Chief
E.D. Director
H. R. Director
Estimated Cost $162,503 $107,220 $207,220
I have extended the plan through 2020 to forecast future personnel needs. In the 2017-2020 range I
have projected the need for additional fire and police personnel to handle increased call volume. At
some point we may want to form our own road crew. This will require adding at least three people to
the street department. In the short term, I believe we are better off contracting out major street repair
work. Given the high cost of the materials and equipment to do major road repairs, this may well be the
case even after 2020.
Other positions we will possibly need to fill are a full time fire chief, economic development director,
and human resources director. These may or may not be needed in the 2017-2020 time frame.
We are also experiencing an upturn in new construction. If this continues and increases we will need to
add additional personnel to both water and electric to keep up with new service demand as well as
routine maintenance.
These needs are based on projected growth and increased demand for service. Obviously, they will also
require growth in revenues as well. Our goal is to staff adequately to provide service that is both
efficient and effective while operating within the confines of current revenues. I believe that this
personnel plan meets that goal.
Property Tax
Rates
2012 Property Tax Rates in CITY OF SANGER
This notice concerns 2012 property tax rates for CITY OF SANGER. It presents information about three
tax rates. Last year's tax rate is the actual rate the taxing unit used to determine property taxes last year.
This year's effective tax rate would impose the same total taxes as last year if you compare properties
taxed in both years. This year's rollback tax rate is the highest tax rate the taxing unit can set before
taxpayers can start tax rollback procedures. In each case these rates are found by dividing the total
amount of taxes by the tax base (the total value of taxable property) with adjustments as required by
state law. The rates are given per $100 of property value.
Last year's tax rate:
Last year's operating taxes $1,622,003
Last year's debt taxes $680,287
Last year's total taxes $2,302,290
Last year's tax base $363,682,718
Last year's total tax rate 0.633049/$100
This year's effective tax rate:
Last year's adjusted taxes
(after subtracting taxes on lost property) $2,302,605
÷ This year's adjusted tax base
(after subtracting value of new property) $383,426,151
=This year's effective tax rate 0.600534/$100
This year's rollback tax rate:
Last year's adjusted operating taxes
(after subtracting taxes on lost property and
adjusting for any transferred function, tax increment
financing, state criminal justice mandate and/or
enhanced indigent health care expenditures) $1,622,223
÷ This year's adjusted tax base $383,426,151
=This year's effective operating rate 0.423086/$100
× 1.08 = this year's maximum operating rate 0.456932/$100
+This year's debt rate 0.186875/$100
=This year's rollback rate 0.643807/$100
Page 11 of 12
7/30/2012https://tnt.trueautomation.com/TNT/PrintForms.aspx
Statement of Increase/Decrease
If CITY OF SANGER adopts a 2012 tax rate equal to the effective tax rate of 0.600534 per $100 of value, taxes would increase compared
to 2011 taxes by $ 24,683.
Schedule A: Unencumbered Fund Balances:
The following estimated balances will be left in the unit's property tax accounts at the end of the fiscal year. These balances are not
encumbered by a corresponding debt obligation.
Schedule B: 2012 Debt Service:
The unit plans to pay the following amounts for long-term debts that are secured by property taxes. These amounts will be paid from
property tax revenues (or additional sales tax revenues, if applicable).
---------------------------------------------------------------------------------------------------------------------------------------------------
This notice contains a summary of actual effective and rollback tax rates' calculations. You can inspect a copy of the full calculations at
P.O. Box 90223, Denton, TX 76202.
Name of person preparing this notice: Steve Mossman
Title: Denton County Tax Assessor Collector
Date prepared: July 2, 2012
Type of Property Tax Fund Balance
GENERAL FUND 800,233
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
2006 CERTIFICATES OF
OBLIGATION
188,600 82,776 0 271,376
2007 CERTIFICATES OF
OBLIGATION
23,800 21,692 0 45,492
2009 CERTIFICATES OF
OBLIGATIONS
155,000 115,175 0 270,175
2012 GENERAL OBLIGATION 173,800 38,610 500 212,910
CAPTIAL LEASE-GCC 102,755 4,240 0 106,995
Total required for 2012 debt service $906,948
- Amount (if any) paid from funds listed in Schedule A $0
- Amount (if any) paid from other resources $180,000
- Excess collections last year $0
= Total to be paid from taxes in 2012 $726,948
+ Amount added in anticipation that the unit will collect only 100.000000% of its
taxes in 2012
$0
= Total Debt Levy $726,948
Page 12 of 12
7/30/2012https://tnt.trueautomation.com/TNT/PrintForms.aspx
Budget
Summary
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
BUDGET RESOURCE & EXPENDITURE SUMMARY
2012-13
2010-11 2011-12 2011-12 2012-13
RESOURCES ACTUAL BUDGET ESTIMATE ADOPTED
General Fund 4,256,436$ 4,910,041$ 4,830,703$ 4,967,222$
General Debt Service Fund 720,925 669,287 671,487 729,953
Enterprise Fund 10,416,633 9,906,806 10,353,722 10,596,442
4A Fund 318,987 299,286 296,465 330,660
4B Fund 285,620 233,000 277,900 253,000
Hotel Occupancy Tax Fund - 12,000 14,000 14,000
P.L.U.S. One Fund - - - 250
Municipal Court Technology Fund - - - 2,500
TOTAL OPERATING RESOURCES 15,998,601$ 16,030,420$ 16,444,277$ 16,894,027$
Capital Improvements Program - - - 1,625,000
TOTAL RESOURCES 15,998,601$ 16,030,420$ 16,444,277$ 18,519,027$
2010-11 2011-12 2011-12 2012-13
EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTED
General Fund 4,134,203$ 4,900,530$ 4,778,067$ 4,957,417$
General Debt Service Fund 590,936 669,287 707,307 729,953
Enterprise Fund 8,553,694 9,852,688 10,181,582 10,435,124
4A Fund 109,267 94,767 77,080 99,767
4B Fund 506,432 195,500 195,500 200,500
Hotel Occupancy Tax Fund - 6,000 7,000 7,000
P.L.U.S. One Fund - - - 250
Municipal Court Technology Fund - - - 2,500
TOTAL OPERATING EXPENDITURES 13,894,532$ 15,718,772$ 15,946,536$ 16,432,511$
Capital Improvements Program - - - 1,625,000
TOTAL EXPENDITURES 13,894,532$ 15,718,772$ 15,946,536$ 18,057,511$
REVENUE OVER/(UNDER) EXPENDITURES 2,104,069$ 311,648$ 497,741$ 461,516$
General
Fund
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
REVENUE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
TAXES 2,157,278$ 2,154,800$ 2,233,680$ 2,418,500$
FRANCHISE FEES 558,766 543,800 582,100 582,600
LICENSES & PERMITS 41,263 53,990 84,310 86,210
FIRE & AMBULANCE 439,910 457,000 407,200 466,500
FINES & FORFEITURES 206,496 345,122 201,088 248,112
CHARGES FOR SERVICES 16,218 18,200 24,983 24,900
LIBRARY 15,682 23,000 11,300 11,300
INTEREST 8,476 10,000 5,500 5,500
MISCELLANEOUS 176,275 145,600 119,588 120,600
SOLID WASTE 640,072 649,375 651,800 652,000
TRANSFERS (4,000) 459,154 459,154 351,000
FUND BALANCE CARRYOVER - 50,000 50,000 -
TOTAL REVENUES 4,256,436 4,910,041 4,830,703 4,967,222
2010-11 2011-12 2011-12 2012-13
EXPENDITURE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS 2,317,822 2,774,628 2,720,639 2,912,056
52-SUPPLIES AND MATERIALS 217,327 247,080 246,697 286,185
53-MAINTENANCE AND OPERAT 325,852 300,610 329,118 344,975
54-CONTRACT SERVICES 216,300 276,994 279,935 296,973
55-UTILITIES 82,004 170,950 116,250 137,350
56-GRANT EXPENSES 9,073 - - -
57-MUNICIPAL FEES 88,719 86,010 55,126 56,998
59-COMM/SULLIVAN CENTERS/POOL 17,723 26,740 22,690 22,850
60-CAPITAL OUTLAY < $5K 21,288 35,975 33,645 55,030
61-CAPITAL OUTLAY > $5K 148,955 329,015 329,015 175,000
63-CAPITAL IMPROVEMENTS - 5,000 5,000 -
66-SOLID WASTE 580,551 569,375 560,000 560,000
70-DEBT PAYMENTS 104,139 78,153 79,952 110,000
71-DEPRECIATION & BAD DEBT 4,450 - - -
TOTAL EXPENDITURES 4,134,203$ 4,900,530$ 4,778,067$ 4,957,417$
REVENUE OVER/(UNDER) EXPENDITURES 122,233$ 9,511$ 52,636$ 9,805$
GENERAL FUND
BUDGET RESOURCE & EXPENDITURE SUMMARY
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
EXPENDITURE SUMMARY BY DEPARTMENT ACTUAL BUDGET ESTIMATE ADOPTED
99-NON DEPARTMENTAL 37,321 81,000 79,900 89,900
10-CITY COUNCIL 42,824 50,825 45,806 46,815
15-ADMINISTRATION 164,795 183,902 183,452 186,819
18-PUBLIC WORKS 86,646 97,307 100,050 106,449
36-FLEET 52,480 70,356 70,391 73,543
20-POLICE 1,028,866 1,224,367 1,202,113 1,235,241
22-ANIMAL SERVICES 123,678 94,623 101,422 131,350
24-FIRE AND AMBULANCE 663,323 749,410 749,410 920,110
26-MUNICIPAL COURT 221,463 233,095 198,649 211,793
28-DEVELOPMENT SERVICES 209,770 226,285 224,397 239,169
30-STREETS 366,228 582,148 518,710 339,993
32-PARKS 358,332 536,229 536,112 578,593
42-LIBRARY 151,091 171,108 172,235 197,142
46-ECONOMIC DEVELOPMENT 42,385 30,500 35,471 40,500
66-SOLID WASTE 585,001 569,375 560,000 560,000
TRANSFERS - - - .
TOTAL EXPENDITURES 4,134,203$ 4,900,530$ 4,778,117$ 4,957,417$
GENERAL FUND
BUDGET RESOURCE & EXPENDITURE SUMMARY
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
TAXES
00-4310 PROPERTY TAX 1,579,905$ 1,596,380$ 1,596,380$ 1,760,000$
00-4311 DELINQUENT PROPERTY TAXES 32,824 50,000 20,000 35,000
00-4321 PENALTY & INTEREST 18,399 25,000 15,000 20,000
00-4425 SALES TAX REVENUE 522,744 479,420 600,000 600,000
00-4450 MIXED DRINK TAX 3,406 4,000 2,300 3,500
TOTAL TAXES 2,157,278 2,154,800 2,233,680 2,418,500
FRANCHISE FEES
00-4650 FRANCHISE FEES-ATMOS ENERGY 41,132 55,000 55,000 55,000
00-4660 MUNICIPAL FEES/CENTURY LINK 8,466 7,700 20,000 20,000
00-4670 FRANCHISE FEES-COSERVE DCEC 71,619 75,000 75,000 75,000
00-4680 FRANCHISE FEES-CEBRIDGE 16,197 22,000 22,000 22,000
00-4685 FRANCHISE FEES EF 379,342 350,000 375,000 375,000
00-4689 GARBAGE FRANCHISE FEES 34,833 30,000 31,000 31,000
00-4690 FRANCHISE FEE/IESI DUMPSTERS 4,763 4,000 4,000 4,500
00-4695 RIGHT-OF-WAY FEES 2,414 100 100 100
TOTAL FRANCHISE FEES 558,766 543,800 582,100 582,600
LICENSES & PERMITS
00-4510 BUILDING PERMITS 21,093 30,000 60,000 60,000
00-4520 HEALTH PERMITS 16,175 20,000 20,000 22,000
00-4530 ELECTRICAL LICENSES 1,385 1,500 1,500 1,500
00-4540 PLUMBING LICENSE FEES 150 200 150 150
00-4545 FIRE ALARM/FIRE SPRINKLER 150 - 400 150
00-4550 AC & MECHANICAL LICENSE FEES 850 950 525 950
00-4555 IRRIGATION & BACKFLOW LICENES 550 430 825 550
00-4575 RV PARK ANNUAL PERMIT FEES 410 410 410 410
00-4580 SO BUSINESSES ANNUAL LICENSE FEES 500 500 500 500
TOTAL LICENSES & PERMITS 41,263 53,990 84,310 86,210
FIRE & AMBULANCE
00-4740 FIRE-DENTON CO. INTERLOCAL 14,800 25,000 10,000 10,000
00-4750 AMB-DENTON CO. INTERLOCAL 219,824 200,000 225,500 250,000
00-4765 FIRE - GRANT FUNDING 8,265 12,000 6,000 6,000
00-4770 INTERMEDIX REVENUE(AMB)15,394 - 700 500
00-4772 EMERGICON REVENUE - AMBULANCE 181,627 220,000 165,000 200,000
TOTAL FIRE & AMBULANCE 439,910 457,000 407,200 466,500
GENERAL FUND
RESOURCE SUMMARY
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND
RESOURCE SUMMARY
FINES & FORFEITURES
00-4600 DEFAULT/COURT 2,789 3,800 3,550 3,800
00-4603 JUDICIAL FEE-COUNTY-JFCT 5,036 5,000 3,550 4,500
00-4604 JUDICIAL FEE-CITY 557 600 600 600
00-4607 STATE TRAFFIC FEE 18,984 18,500 11,000 15,000
00-4608 CONSOLIDATED COURT COST04 37,304 37,200 24,000 26,250
00-4609 STATE JURY FEE-SJRF 3,774 3,800 2,450 3,225
00-4615 CHILD SAFETY COURT COST 1,790 1,900 1,900 1,900
00-4616 SECURITY FEES 2,796 2,800 2,800 2,800
00-4617 INSURANCE & DISMISSAL FEES 900 700 700 700
00-4619 JCPT - - 2 2
00-4620 SPECIAL EXPENSE FEE 34,851 38,000 38,000 38,000
00-4624 TECHNOLOGY FEE COURT 3,737 3,700 3,700 -
00-4625 FINES 63,822 160,000 75,000 120,000
00-4627 WARRANT FEES - FTA 5,804 6,500 6,000 6,000
00-4628 ARREST FEES 4,687 4,700 4,000 4,000
00-4637 TRAFFIC CODE 1,906 1,850 1,500 1,500
00-4638 CHILD SAFETY SEATS - - 7,075 7,075
00-4639 CIVIL JUSTICE FEE 7,267 12,400 1,500 1,500
00-4640 DEF.DRIVING. DDC (COURT)1,192 1,300 900 900
00-4643 TIME PAYMENT LOCAL 1,037 1,186 1,186 1,185
00-4644 SEATBELT SAFETY 100 86 75 75
00-4645 MUNICIPAL SERVICE BUREAU 4,112 3,500 8,500 6,000
00-4646 TIME PAYMENT STATE 1,037 1,200 1,100 1,100
00-4647 BEER & WINE PERMIT FEES 1,150 400 400 400
00-4648 INDIGENT DEFENSIVE FD.1,864 36,000 1,600 1,600
TOTAL FINES & FORFEITURES 206,496 345,122 201,088 248,112
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND
RESOURCE SUMMARY
CHARGES FOR SERVICES
00-4115 PARKS & BALL FIELD REVENUE - - 6,100 6,100
00-4120 COMMUNITY CTR. FEES 3,630 3,900 3,900 3,900
00-4130 VARIANCES & PLATS 5,171 6,050 7,583 7,500
00-4140 COMMUNITY CENTER DEPOSITS 275 500 200 200
00-4150 DOG POUND FEES 2,095 2,250 2,200 2,200
00-4155 MOWING FEES 5,047 5,500 5,000 5,000
00-4156 CODE ENFORCEMENT - - - -
TOTAL CHARGES FOR SERVICES 16,218 18,200 24,983 24,900
LIBRARY
00-4710 LIBRARY - DENTON CO. INT/LOCAL 6,331 16,000 6,500 6,500
00-4715 LIBRARY GRANT 5,012 - - -
00-4720 MISC. INCOME LIBRARY 4,339 7,000 4,800 4,800
TOTAL LIBRARY 15,682 23,000 11,300 11,300
INTEREST
00-4800 INTEREST INC. G.F.8,476 10,000 5,500 5,500
TOTAL INTEREST 8,476 10,000 5,500 5,500
MISCELLANEOUS
00-4900 RENTAL INCOME 29,163 42,000 18,000 18,000
00-4901 BB FIELD ADVERTISEMENT 2,825 2,800 11,000 11,000
00-4909 PROCEEDS FROM SALE OF ASSETS 7,437 7,500 - -
00-4910 MISC. INC. G.F.100,031 56,000 55,000 55,000
00-4912 OVER AND UNDER 4 - - -
00-4915 TDCA SECTION VIII HOUSING ASST 1,200 1,300 600 600
00-4920 SANGER ISD/RESOURCE OFFICER 35,601 36,000 34,988 36,000
00-4930 RETURN CHECK FEES 14 - - -
TOTAL MISCELLANEOUS 176,275 145,600 119,588 120,600
SOLID WASTE
00-4190 SANITATION BILLINGS 629,481 630,000 642,000 642,000
00-4191 SANITITATION PENALTIES 10,591 10,000 9,800 10,000
00-XXXX RECYCLING BILLINGS - 9,375 - -
TOTAL SOLID WASTE 640,072 649,375 651,800 652,000
TRANSFERS
00-4985 TRANSFERS FROM 4A/4B 36,000 31,000 31,000 41,000
00-4987 TRANSFERS FROM DSF - 78,154 78,154 110,000
00-4988 TRANSFER TO CAPITAL PROJ FUND (40,000) - - -
00-4990 BUDGET TRANSFER FROM ENT FUND - 350,000 350,000 200,000
TOTAL TRANSFERS (4,000) 459,154 459,154 351,000
TOTAL REVENUE 4,256,436$ 4,860,041$ 4,780,703$ 4,967,222$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
5110 REGULAR SALARIES 1,436,517 1,696,955 1,684,200 1,820,400
5111 MERIT INCREASE - 29,527 6,450 36,408
5112 TEMP/PART-TIME 215,953 204,250 204,250 171,750
5115 POLICE COURT ACTIVITY 4,467 4,500 4,500 4,500
5117 VACATION COMPENSATION 4,798 11,730 8,750 12,480
5120 OVERTIME 47,124 79,400 75,400 96,400
5125 LONGEVITY PAY 12,998 14,756 14,309 15,708
5126 SPECIAL PAY - 7,200 7,200 15,600
5128 AUTO ALLOWANCE 3,125 3,000 3,000 5,400
5130 FICA 135,221 163,501 160,405 172,386
5140 RETIREMENT 132,459 176,024 172,694 148,684
5145 PENSION FUND 6,136 1,000 1,000 6,000
5150 HEALTH INSURANCE 250,152 275,240 272,800 298,800
5160 WORKER'S COMPENSATION 52,107 77,525 72,156 73,665
5165 DISABILITY INSURANCE 7,337 8,000 8,000 8,000
5170 T.E.C.4,851 14,800 18,280 18,480
5175 EAP (EMPLOYER ASSIST.PROG)1,133 2,320 2,320 2,470
5180 MEDICAL/PHYSICALS 3,006 3,600 3,625 3,625
5182 BACKGROUND CHECKS 438 1,300 1,300 1,300
TOTAL 51-SALARIES AND BENEFITS 2,317,822 2,774,628 2,720,639 2,912,056
GENERAL FUND
DEPARTMENTAL EXPENDITURE SUMMARY
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND
DEPARTMENTAL EXPENDITURE SUMMARY
52-SUPPLIES AND MATERIALS
5201 OTHER - - - -
5210 OFFICE SUPPLIES 14,453 12,850 14,990 14,600
5211 LANDSCAPE MATERIAL 5,439 5,000 5,000 5,000
5215 FOOD 1,655 2,480 2,475 2,430
5220 POSTAGE 2,778 4,750 5,750 5,750
5221 BEAUTIFICATION BOARD 1,981 2,000 2,000 2,000
5222 BOARDS & COMMISSION 250 300 300 300
5223 CHEMICAL SUPPLIES 1,149 13,000 13,000 25,000
5225 MAPS/SUBSCRIPTIONS/MAGAZINES 1,570 2,100 2,040 2,100
5227 BOOKS & OTHER LIBRARY MATERIAL 9,885 12,500 12,500 12,500
5230 ADVERTISING 6,986 13,050 11,635 23,850
5235 DUES AND REGISTRATION 32,938 42,250 40,622 44,270
5240 TRAVEL EXPENSE 8,669 14,350 14,375 16,700
5245 JANITORIAL/MECHANIC SUPPLIES 3,837 5,310 5,960 6,210
5248 ANIMAL CARE EXPENSE 62,466 35,000 35,000 35,000
5250 TOOLS & EQUIPMENT 4,439 6,600 7,600 8,600
5252 MECHANIC SUPPLIES 953 750 750 750
5255 WEARING APPAREL 12,598 23,600 23,000 26,100
5260 SAFETY EQUIPMENT 10,431 17,900 17,650 21,900
5262 EMS SUPPLIES 26,213 22,500 22,500 22,500
5265 CLEANING SUPPLIES 913 2,500 2,500 2,500
5266 CHILD SAFETY 1,861 - - -
5270 PROGRAMS AND LIBRARY SUPPLIES 5,407 7,240 6,000 7,100
5275 FILING FEES 456 1,050 1,050 1,025
TOTAL 52-SUPPLIES AND MATERIALS 217,327 247,080 246,697 286,185
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND
DEPARTMENTAL EXPENDITURE SUMMARY
53-MAINTENANCE AND OPERATIONS
5305 CONTENGENCY RESERVE 250 2,500 2,500 5,000
5310 R & M BUILDING 46,138 20,800 29,510 20,750
5320 MOTOR VEHICLE FUEL 98,798 90,500 95,500 104,500
5321 OIL & LUBRICANTS 1,640 2,000 2,000 2,000
5325 R & M MOTOR VEHICLE 49,006 51,485 57,650 57,150
5326 R & M MINOR EQUIPMENT 12,127 17,700 18,300 18,300
5329 CHRISTMAS LIGHTS & ACCESSORIES 25 1,500 150 1,500
5330 EQUIPMENT RENTAL 709 18,000 18,000 5,000
5332 OFFICE MACHINE LEASE 4,917 3,250 3,850 5,250
5343 SPORTS FIELD MAINTENANCE 10,251 10,000 18,725 20,000
5345 LEASE EQUIPMENT 2,247 2,875 2,975 3,025
5346 BOOK LEASE 1,758 1,800 1,758 1,800
5347 VANDALISM REPLACEMENT 12 400 400 400
5360 SYSTEM MAINTENANCE 78,894 50,500 50,500 67,000
5375 MINOR EQUIPMENT 461 750 750 750
5376 JUROR FEES COURT - 850 850 850
5379 JAIL FEES 47 1,000 1,000 1,000
5380 STREET SIGNS 5,953 8,000 8,000 10,000
5390 RADIOS 12,619 16,700 16,700 15,700
5397 DAMAGE CLAIMS - REIMBURSE - - - 5,000
TOTAL 53-MAINTENANCE AND OPERATIONS 325,852 300,610 329,118 344,975
54-CONTRACT SERVICES
5410 TML INSURANCE 20,325 40,000 40,000 40,000
5415 ACCOUNTING SERVICES 33,113 30,000 25,000 25,000
5420 CONTRACT SERVICES 14,424 28,050 28,785 25,370
5424 COURT SERVICES 13,725 15,500 14,350 15,500
5425 LEGAL SERVICES 13,079 21,000 18,500 21,000
5426 CREDIT CARD FEES 1,766 2,400 1,000 2,400
5430 PROFESSIONAL SERVICES 36,104 48,700 60,976 64,450
5440 ENGINEERING/ARCHITECTURAL 10,687 9,750 9,750 21,250
5450 TECHNICAL SUPPORT 9,644 13,400 14,008 14,250
5451 ANNUAL SOFTWARE SUPPORT 16,082 19,950 19,857 26,740
5460 DISPATCH SERVICES 47,351 48,244 47,709 41,013
TOTAL 54-CONTRACT SERVICES 216,300 276,994 279,935 296,973
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND
DEPARTMENTAL EXPENDITURE SUMMARY
55-UTILITIES
5510 TELEPHONE SERVICES 9,992 11,100 9,000 14,500
5515 ELECTRIC UTILITIES 56,366 141,800 89,200 97,000
5516 GAS SERVICE 861 3,550 3,550 3,550
5520 CELL PHONE 14,785 14,500 14,500 22,300
TOTAL 55-UTILITIES 82,004 170,950 116,250 137,350
56-GRANT EXPENSES
5610 GRANT EXPENSES 9,073 - - -
TOTAL 56-GRANT EXPENSES 9,073 - - -
57-MUNICIPAL FEES
5703 JUDICIAL FEE COUNTY JFCT 6,315 6,000 3,550 4,500
5704 JUDICIAL FEE - CITY 85 - - -
5707 STATE TRAFFIC FEE 23,044 20,000 11,000 15,000
5708 CONSOLIATED COURT COST 04 42,416 43,260 24,000 26,250
5709 STATE JURY FEE -SJRF 4,223 4,300 2,450 3,225
5710 CONSOLIDATED COURT COST 2 200 26 75
5714 JUVENILE CRIME & DELINQUENCY - 30 - 22
5719 JCPT - 20 5 15
5724 TECHNOLOGY FUND EXPENSE 4,907 2,500 2,200 -
5725 MUNICIPAL COURT OVER PAYMENTS 51 50 100 38
5731 FUGITIVE APPRENHENSION 1 120 15 75
5733 CTVOC 2 155 30 90
5734 IDF (COURT)2,096 2,100 1,300 1,575
5735 CHILD SAFETY &SEAT BELT VIOL 100 100 - 75
5736 CORR.MGT.INSTIT.CJCF - 25 - 20
5738 CHILD SAFETY SEATS 88 - - -
5739 CIVIL JUSTICE FEES 33 50 50 38
5745 COLLECTION AGENCY FEE 3,917 5,000 9,200 4,500
5746 TIME PAYMENT STATE 1,439 2,100 1,200 1,500
TOTAL 57-MUNICIPAL FEES 88,719 86,010 55,126 56,998
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND
DEPARTMENTAL EXPENDITURE SUMMARY
59-COMMUNITY & SULLIVAN CENTERS
5910 R & M BUILDING 135 8,340 8,340 5,000
5911 TELEPHONE SERVICES 486 500 500 500
5912 LANDSCAPE MATERIALS - 400 400 400
5913 BUILDING SUPPLIES 75 400 100 400
5915 ELECTRIC 5,179 7,000 6,000 6,500
5916 FOOD 67 100 100 100
5917 GAS SERVICE 267 550 450 500
5823 CHEMICAL SUPPLIES - 2,500 - -
5925 VANDALISM REPLACEMENT - 250 250 250
5930 PROFESSIONAL SERVICES 10,000 5,000 5,000 7,500
5945 JANITORIAL SUPPLIES 514 500 350 500
5946 LEASE EQUIPMENT 1,000 1,200 1,200 1,200
TOTAL 59-COMMUNITY & SULLIVAN CENTERS 17,723 26,740 22,690 22,850
60-CAPITAL OUTLAY < $5K
6020 OTHER IMPROVEMENTS - 2,500 1,000 5,750
6025 COMPUTER HARDWARE 6,896 13,450 13,800 24,850
6026 COMPUTER SOFTWARE 2,487 11,280 10,600 3,600
6035 STREET EQUIPMENT - 8,245 8,245 20,330
6040 FURNITURE & FIXTURES 75 500 - 500
6057 LAWN MAINTENANCE EQUIP.11,830 - - -
TOTAL 60-CAPITAL OUTLAY < $5K 21,288 35,975 33,645 55,030
61-CAPITAL OUTLAY > $5K
6111 PARK IMPROVEMENTS - 17,500 17,500 40,000
6112 STREET IMPROVEMENTS 106,471 100,000 100,000 -
6113 SIDEWALK IMPROVEMENTS - 100,000 100,000 -
6130 MOTOR VEHICLES - 11,978 11,978 51,000
6135 POLICE VEHICLES 27,329 71,000 71,000 69,000
6137 TRACTOR & RIDING MOWERS - 11,557 11,557 -
6157 LAWN MAINTENANCE EQUIPMENT - 1,980 1,980 -
6165 PUBLIC SAFETY EQUIPMENT 15,155 15,000 15,000 15,000
TOTAL 61-CAPITAL OUTLAY > $5K 148,955 329,015 329,015 175,000
63-CAPITAL IMPROVEMENTS
6311 PARK IMPROVEMENTS - 5,000 5,000 -
TOTAL 63-CAPITAL IMPROVEMENTS - 5,000 5,000 -
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND
DEPARTMENTAL EXPENDITURE SUMMARY
66-CONTRACT SERVICES
5420 CONTRACT SVCS - GARBAGE 580,551 560,000 560,000 560,000
5420 CONTRACT SVCS - RECYCLING - 9,375 - -
TOTAL 54-CONTRACT SERVICES 580,551 569,375 560,000 560,000
70-DEBT PAYMENTS
7006 LEASE PAYMENTS 93,705 78,153 79,952 110,000
7099 INTEREST EXPENSE 10,434 - - -
TOTAL 70-DEBT PAYMENTS 104,139 78,153 79,952 110,000
71-DEPRECIATION & BAD DEBT
9000 BAD DEBT EXPENSE 4,450 - - -
TOTAL 71-DEPRECIATION & BAD DEBT 4,450 - - -
TOTAL GENERAL FUND EXPENDITURES 4,134,203$ 4,900,530$ 4,778,067$ 4,957,417$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS - - - -
MATERIALS & SUPPLIES 2,778 4,900 5,900 5,900
MAINTENANCE & OPERATIONS - - - 5,000
CONTRACT SERVICES 34,543 65,000 65,000 70,000
UTILITIES - 11,100 9,000 9,000
CAPITAL EXPENSES - - - -
TRANSFERS - - - -
GRANT EXPENSES - - - -
TOTAL DEPARTMENTAL BUDGET 37,321 81,000 79,900 89,900
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 0.0 0.0 0.0 0.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
99 - NON-DEPARTMENTAL
The Non-Departmental budget accounts for expenses that are not easily attributed to a specific department. These
expenses include postage, property and liability insurance, and tax collection fees. Beginning in 2011-12, telephone
expenses are included in this budget.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
99-NON-DEPARTMENTAL ACTUAL BUDGET ESTIMATE ADOPTED
52-SUPPLIES AND MATERIALS
99-5210 OFFICE SUPPLIES -$ 400$ 400$ 400$
99-5220 POSTAGE 2,778 4,500 5,500 5,500
TOTAL 54-SUPPLIES & MATERIALS 2,778 4,900 5,900 5,900
53-MAINTENANCE & OPERATIONS
99-5397 DAMAGE CLAIMS - REIMBURSE - - - 5,000
TOTAL 55-UTILITIES - - - 5,000
54-CONTRACT SERVICES
99-5410 TML INSURANCE 20,325 40,000 40,000 40,000
99-5420 TAX COLLECTIONS 13,924 25,000 25,000 20,000
99-5430 PROFESSIONAL SERVICES - - - 10,000
99-5455 LEGAL EXPENSE 294 - - -
TOTAL 54-CONTRACT SERVICES 34,543 65,000 65,000 70,000
55-UTILITIES
99-5510 TELEPHONE SERVICES - 11,100 9,000 9,000
TOTAL 55-UTILITIES - 11,100 9,000 9,000
TOTAL 99-NON-DEPARTMENTAL 37,321$ 81,000$ 79,900$ 89,900$
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 57 75 56 65
MATERIALS & SUPPLIES 4,615 5,250 5,250 6,250
MAINTENANCE & OPERATIONS - - - -
CONTRACT SERVICES 38,152 45,500 40,500 40,500
UTILITIES - - - -
CAPITAL EXPENSES - - - -
TRANSFERS - - - -
GRANT EXPENSES - - - -
TOTAL DEPARTMENTAL BUDGET 42,824 50,825 45,806 46,815
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 0.0 0.0 0.0 0.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
10 - MAYOR AND CITY COUNCIL
The City Council is elected by the citizens of the City of Sanger and is responsible for establishing general policy and
direction for city government. The Council's budget is split between the General Fund and the Enterprise Fund and includes
funds to pay for legal services, audit services, and elections.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
10-MAYOR AND COUNCIL ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
10-5160 WORKER'S COMPENSATION 57$ 75$ 56$ 65$
TOTAL 51-SALARIES AND BENEFITS 57 75 56 65
52-SUPPLIES AND MATERIALS
10-5210 OFFICE SUPPLIES 3,072 1,000 1,000 1,000
10-5215 FOOD - 250 250 250
10-5225 MAPS & SUBSCRIPTIONS 353 - -
10-5235 DUES AND REGISTRATION 1,190 2,500 2,500 2,500
10-5240 TRAVEL EXPENSE - 1,500 1,500 1,500
10-5250 TOOLS & EQUIPMENT (Holiday Display)- - - 1,000
TOTAL 52-SUPPLIES AND MATERIALS 4,615 5,250 5,250 6,250
54-CONTRACT SERVICES
10-5415 ACCOUNTING SERVICES 33,113 30,000 25,000 25,000
10-5425 LEGAL SERVICES 3,281 10,000 10,000 10,000
10-5430 PROFESSIONAL SERVICES 1,758 5,000 5,000 5,000
10-5450 TECHINICAL SUPPORT - 500 500 500
TOTAL 54-CONTRACT SERVICES 38,152 45,500 40,500 40,500
TOTAL 10-MAYOR AND COUNCIL 42,824$ 50,825$ 45,806$ 46,815$
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 152,887 162,277 162,277 164,519
MATERIALS & SUPPLIES 7,081 8,175 8,175 8,550
MAINTENANCE & OPERATIONS 877 4,400 4,400 6,900
CONTRACT SERVICES 991 3,750 3,200 3,950
UTILITIES 2,866 1,800 1,900 1,900
CAPITAL EXPENSES 93 3,500 3,500 1,000
TRANSFERS - - - -
GRANT EXPENSES - - - -
TOTAL DEPARTMENTAL BUDGET 164,795 183,902 183,452 186,819
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 2.0 2.0 2.0 2.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
15 - ADMINISTRATION
Administration is responsible for the daily operations of all aspects of city government. Administration includes the offices
of the City Manager, City Secretary and Human Resources. Responsibilities of Administration include human resources,
payroll, record keeping, administration of contracts, oversight of other departments, economic development, and long
range planning. The funding for Administration is split between the General Fund and the Enterprise Fund.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
DEPARTMENTAL EXPENDITURES
2010-11 2011-12 2011-12 2012-13
15-ADMINISTRATION ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
15-5110 REGULAR SALARIES 114,581$ 117,500$ 117,500$ 121,850$
15-5111 MERIT INCREASE 2,350 2,350 2,437
15-5117 VACATION COMPENSATION 500 500 500
15-5120 OVERTIME 132 250 250 250
15-5125 LONGEVITY PAY 474 600 600 700
15-5128 AUTO ALLOWANCE 3,125 3,000 3,000 3,000
15-5130 FICA 9,233 9,696 9,696 10,299
15-5140 RETIREMENT 10,255 10,681 10,681 8,883
15-5150 HEALTH INSURANCE 14,082 16,000 16,000 14,400
15-5160 WORKER'S COMPENSATION 703 1,000 1,000 1,000
15-5170 T.E.C.144 500 500 1,000
15-5175 EAP (EMPLOYER ASSIST.PROG)64 100 100 100
15-5180 MEDICAL/PHYSICALS 35 50 50 50
15-5182 BACKGROUND CHECKS 59 50 50 50
TOTAL 51-SALARIES AND BENEFITS 152,887 162,277 162,277 164,519
52-SUPPLIES AND MATERIALS
15-5210 OFFICE SUPPLIES 1,141 1,000 1,000 1,000
15-5215 FOOD - 250 250 200
15-5225 MAPS & SUBSCRIPTIONS 72 200 200 200
15-5230 ADVERTISING 606 1,000 1,000 750
15-5235 DUES AND REGISTRATION 2,467 2,400 2,400 3,000
15-5240 TRAVEL EXPENSE 2,485 2,400 2,400 2,500
15-5245 JANITORIAL SUPPLIES 128 500 500 500
15-5255 JANITORIAL APPAREL 182 200 200 200
15-5275 FILING FEES(PLATS, LIENS ET - 225 225 200
TOTAL 52-SUPPLIES AND MATERIALS 7,081 8,175 8,175 8,550
53-MAINTENANCE AND OPERAT
15-5305 CONTENGENCY RESERVE 250 2,500 2,500 5,000
15-5310 R & M BUILDING 400 750 750 750
15-5320 MOTOR VEHICLE FUEL 187 400 400 400
15-5325 R & M MOTOR VEHICLE 40 750 750 750
TOTAL 53-MAINTENANCE AND OPERAT 877 4,400 4,400 6,900
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
DEPARTMENTAL EXPENDITURES
2010-11 2011-12 2011-12 2012-13
15-ADMINISTRATION ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND EXPENDITURES BY DEPARTMENT
54-CONTRACT SERVICES
15-5430 PROFESSIONAL SERVICES 96 2,000 1,000 1,750
15-5440 ENGINEERING/ARCHITECTURAL - 1,000 1,000 1,000
15-5450 TECHNICAL SUPPORT 895 750 1,200 1,200
TOTAL 54-CONTRACT SERVICES 991 3,750 3,200 3,950
55-UTILITIES
15-5510 TELEPHONE SERVICES 1,096 - - -
15-5515 ELECTRIC UTILITIES 1,101 1,000 1,100 1,100
15-5516 GAS SERVICE 69 200 200 200
15-5520 CELL PHONE 600 600 600 600
TOTAL 55-UTILITIES 2,866 1,800 1,900 1,900
60-CAPITAL OUTLAY < $5K
15-6025 COMPUTER HARDWARE - 1,000 1,000 1,000
15-6026 COMPUTER SOFTWARE 93 2,500 2,500 -
TOTAL 60-CAPITAL OUTLAY < $5K 93 3,500 3,500 1,000
TOTAL 15-ADMINISTRATION 164,795$ 183,902$ 183,452$ 186,819$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 76,393 76,707 78,600 84,449
MATERIALS & SUPPLIES 2,066 3,875 4,025 4,225
MAINTENANCE & OPERATIONS 799 975 975 975
CONTRACT SERVICES 4,175 4,750 5,450 12,300
UTILITIES 2,683 2,000 2,000 2,000
CAPITAL EXPENSES 530 9,000 9,000 2,500
TRANSFERS - - - -
GRANT EXPENSES - - - -
TOTAL DEPARTMENTAL BUDGET 86,646 97,307 100,050 106,449
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 1.0 1.0 1.0 1.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
18 - PUBLIC WORKS ADMINISTRATION
Public Works Administration oversees the Street, Parks and Recreation, Water, Waste Water, and Fleet Maintenance
departments. Public Works Administration is responsible for engineering services and is the City liaison with outside
engineers and contractors. Public Works Administration oversees capital improvement projects as well as review new
subdivision plans and serves as the City's flood plain coordinator.
CITY OF SANGER,TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
18-PUBLIC WORKS ADMINISTRATION ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
18-5110 SALARIES 57,227$ 59,000$ 60,000$ 61,800$
18-5111 MERIT INCREASE - 858 - 1,236
18-5117 VACATION COMPENSATION - 500 - 500
18-5120 OVERTIME 15 150 150 150
18-5125 LONGEVITY PAY 136 160 184 232
18-5128 AUTO ALLOWANCE - - - 2,400
18-5130 FICA 4,413 4,669 4,827 5,305
18-5140 RETIREMENT 4,851 5,020 5,189 4,576
18-5150 HEALTH INSURANCE 9,105 5,500 7,200 7,200
18-5160 WORKER'S COMPENSATION 347 400 450 450
18-5170 T.E.C.72 300 450 450
18-5175 EAP (EMPLOYER ASSIST.PROG)32 50 50 50
18-5180 MEDICAL/PHYSICALS 130 50 50 50
18-5182 BACKGROUND CHECKS 65 50 50 50
TOTAL 51-SALARIES AND BENEFITS 76,393 76,707 78,600 84,449
52-SUPPLIES AND MATERIALS
18-5210 OFFICE SUPPLIES 744 1,750 1,750 1,750
18-5215 FOOD 210 300 300 300
18-5230 ADVERTISING 114 150 300 500
18-5235 DUES & REGISTRATIONS 404 900 900 900
18-5240 TRAVEL EXPENSE 385 550 550 550
18-5245 JANITORIAL SUPPLIES ETC.209 200 200 200
18-5275 FILING FEES - 25 25 25
TOTAL 52-SUPPLIES AND MATERIALS 2,066 3,875 4,025 4,225
53-MAINTENANCE AND OPERAT
18-5310 R & M BUILDING 134 250 250 250
18-5332 OFFICE MACHINE LEASE 665 650 650 650
18-5345 LEASE EQUIPMENT - 75 75 75
TOTAL 53-MAINTENANCE AND OPERAT 799 975 975 975
54-CONTRACT SERVICES
18-5420 CONTRACTED SERVICES - - - -
18-5440 ENGINEERING/ARCHTECTURAL 1,443 1,000 1,500 8,500
18-5450 TECHNICAL SUPPORT 728 500 700 800
18-5451 ANNUAL SOFTWARE SUPPORT 2,004 3,250 3,250 3,000
TOTAL 54-CONTRACT SERVICES 4,175 4,750 5,450 12,300
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER,TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
18-PUBLIC WORKS ADMINISTRATION ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND EXPENDITURES BY DEPARTMENT
55-UTILITIES
18-5510 TELEPHONE SERVICES 750 - - -
18-5515 ELECTRIC 1,440 1,300 1,300 1,300
18-5516 GAS SERVICE 193 400 400 400
18-5520 CELL PHONE 300 300 300 300
TOTAL 55-UTILITIES 2,683 2,000 2,000 2,000
60-CAPITAL OUTLAY < $5K
18-6025 COMPUTER HARDWARE 492 2,000 2,000 1,000
18-6026 COMPUTER SOFTWARE 38 7,000 7,000 1,500
TOTAL 60-CAPITAL OUTLAY < $5K 530 9,000 9,000 2,500
TOTAL 18-PUBLIC WORKS 86,646$ 97,307$ 100,050$ 106,449$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 820,753 957,436 906,703 936,628
MATERIALS & SUPPLIES 17,526 31,200 33,250 32,200
MAINTENANCE & OPERATIONS 75,843 62,435 74,600 72,300
CONTRACT SERVICES 34,149 62,044 74,509 65,013
UTILITIES 14,944 14,800 14,800 28,100
CAPITAL EXPENSES 47,147 92,000 92,000 101,000
TRANSFERS - - - -
DEBT/LEASE PAYMENTS 18,504 4,452 6,251 -
GRANT EXPENSES - - - -
TOTAL DEPARTMENTAL BUDGET 1,028,866 1,224,367 1,202,113 1,235,241
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 13.0 14.0 14.0 14.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
20 - POLICE
The Police Department provide law enforcement services for the City of Sanger. The Police Department is tasked with
upholding and protecting the safety and security of our citizens and visitors to the City. The Police Department is also
charged with code enforcement and environmental enforcement responsibilities.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
20-POLICE ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
20-5110 REGULAR SALARIES 573,811$ 642,250$ 625,000$ 644,750$
20-5111 MERIT INCREASE - 12,845 - 12,895
20-5117 VACATION COMPENSATION 3,568 4,500 4,500 4,500
20-5120 OVERTIME 14,175 32,500 28,000 32,500
20-5125 LONGEVITY PAY 5,684 6,392 6,396 6,580
20-5130 FICA 47,871 55,879 53,112 55,894
20-5140 RETIREMENT 54,017 60,070 57,095 48,209
20-5150 HEALTH INSURANCE 101,270 112,500 100,800 100,800
20-5160 WORKER'S COMPENSATION 18,752 26,500 25,000 26,500
20-5170 T.E.C.1,008 3,000 5,800 3,000
20-5175 EAP (EMPLOYER ASSIST.PROG)449 500 500 500
20-5180 MEDICAL/PHYSICALS 148 500 500 500
TOTAL 51-SALARIES AND BENEFITS 820,753 957,436 906,703 936,628
52-SUPPLIES AND MATERIALS
20-5210 OFFICE SUPPLIES 1,750 1,500 3,500 2,500
20-5215 FOOD 459 400 400 400
20-5230 ADVERTISING - - 50 -
20-5235 DUES AND REGISTRATION 3,853 7,000 7,000 7,000
20-5240 TRAVEL EXPENSE 2,151 4,000 4,000 4,000
20-5245 JANITORIAL SUPPLIES, ETC.267 500 500 500
20-5255 WEARING APPAREL 5,389 9,800 9,800 9,800
20-5260 SAFETY EQUIPMENT 763 5,000 5,000 5,000
20-5265 DRUG PREV & INVESTIGATION 913 2,500 2,500 2,500
20-5266 CHILD SAFETY 1,861 - - -
20-5275 FILING FEES 120 500 500 500
TOTAL 52-SUPPLIES AND MATERIALS 17,526 31,200 33,250 32,200
53-MAINTENANCE AND OPERAT
20-5310 R& M BUILDING 751 1,000 1,000 1,000
20-5320 MOTOR VEHICLE FUEL 47,543 45,000 45,000 48,000
20-5325 R & M MOTOR VEHICLE 24,682 13,835 26,000 20,000
20-5326 R & M MINOR EQUIPMENT 1,253 1,500 1,500 1,500
20-5332 OFFICE MACHINE LEASE 1,614 1,000 1,000 1,700
20-5376 IMMUNIZATIONS - 100 100 100
TOTAL 53-MAINTENANCE AND OPERAT 75,843 62,435 74,600 72,300
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
20-POLICE ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND EXPENDITURES BY DEPARTMENT
54-CONTRACT SERVICES
20-5430 PROFESSIONAL SERVICES 2,821 14,000 27,000 20,000
20-5450 TECHNICAL SUPPORT 2,352 3,000 3,000 3,000
20-5451 ANNUAL SOFTWARE SUPPORT 5,300 5,800 5,800 12,000
20-5460 DISPATCH SERVICES 23,676 39,244 38,709 30,013
TOTAL 54-CONTRACT SERVICES 34,149 62,044 74,509 65,013
55-UTILITIES
20-5510 TELEPHONE SERVICES 1,862 - - 5,500
20-5515 ELECTRIC 5,261 7,000 7,000 7,000
20-5520 CELL PHONE 7,821 7,800 7,800 15,600
TOTAL 55-UTILITIES 14,944 14,800 14,800 28,100
60-CAPITAL OUTLAY < $5K
20-6025 COMPUTER HARDWARE 4,288 5,000 5,000 17,000
20-6026 COMPUTER SOFTWARE 375 1,000 1,000 -
TOTAL 60-CAPITAL OUTLAY < $5K 4,663 6,000 6,000 17,000
61-CAPITAL OUTLAY > $5K
20-6135 POLICE VEHICLES 27,329 71,000 71,000 69,000
20-6165 PUBLIC SAFETY EQUIPMENT 15,155 15,000 15,000 15,000
TOTAL 61-CAPITAL OUTLAY > $5K 42,484 86,000 86,000 84,000
70-DEBT PAYMENTS
20-7006 NOTE PAY - (GNB) PD BLDG 17,344 4,452 6,251 -
20-7099 INTEREST EXPENSE 1,160 - - -
TOTAL 70-DEBT PAYMENTS 18,504 4,452 6,251 -
TOTAL 20-POLICE 1,028,866$ 1,224,367$ 1,202,113$ 1,235,241$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 45,308 48,923 51,842 53,400
MATERIALS & SUPPLIES 64,591 38,100 38,180 38,850
MAINTENANCE & OPERATIONS 9,893 7,000 7,000 7,000
CONTRACT SERVICES - - - -
UTILITIES 3,886 600 4,400 6,100
CAPITAL EXPENSES - - - 26,000
TRANSFERS - - - -
DEBT/LEASE PAYMENTS - - - -
GRANT EXPENSES - - - -
TOTAL DEPARTMENTAL BUDGET 123,678 94,623 101,422 131,350
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 1.0 1.0 1.0 1.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
22 - ANIMAL CONTROL
Animal Control provides safety to the public through the control of domesticated and wild animals. Under the supervision
of the Police Chief, Animal Control provides for the welfare of animals within the City. Animal Control is also responsible for
the adoption of abandoned and surrendered animals.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
22-ANIMAL CONTROL ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
22-5110 SALARIES 29,679$ 31,600$ 35,000$ 36,000$
22-5111 MERIT INCREASE - 632 - 720
22-5117 VACATION COMPENSATION - 500 500 500
22-5120 OVERTIME 1,563 1,500 1,500 1,500
22-5125 LONGEVITY PAY 88 136 - 184
22-5130 FICA 2,525 2,749 2,960 3,112
22-5140 RETIREMENT 2,854 2,956 3,182 2,684
22-5150 HEALTH INSURANCE 7,538 7,500 7,200 7,200
22-5160 WORKER'S COMPENSATION 957 1,100 1,250 1,250
22-5170 T.E.C.72 100 100 100
22-5175 EAP (EMPLOYER ASSIST.PROG)32 50 50 50
22-5180 MEDICAL/PHYSICALS - 50 50 50
22-5182 BACKGROUND CHECKS - 50 50 50
TOTAL 51-SALARIES AND BENEFITS 45,308 48,923 51,842 53,400
52-SUPPLIES AND MATERIALS
22-5210 OFFICE SUPPLIES - 50 50 50
22-5223 CHEMICAL SUPPLIES - 1,000 1,000 1,000
22-5235 DUES & REGISTRATION 59 - 80 500
22-5240 TRAVEL EXPENSE 517 250 250 500
22-5245 JANITORIAL SUPPLIES - 100 100 100
22-5248 ANIMAL CARE EXPENSE 62,466 35,000 35,000 35,000
22-5250 TOOLS & EQUIPMENT - 500 500 500
22-5255 WEARING APPAREL - 700 700 700
22-5260 SAFETY EQUIPMENT 1,549 500 500 500
TOTAL 52-SUPPLIES AND MATERIALS 64,591 38,100 38,180 38,850
53-MAINTENANCE AND OPERAT
22-5310 R & M BUILDING 6,112 1,500 1,500 1,500
22-5320 MOTOR VEHICLE FUEL 3,384 3,500 3,500 3,500
22-5325 R & M MOTOR VEHICLE 397 1,500 1,500 1,500
22-5326 R & M MINOR EQUIPMENT - 500 500 500
TOTAL 53-MAINTENANCE AND OPERAT 9,893 7,000 7,000 7,000
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
22-ANIMAL CONTROL ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND EXPENDITURES BY DEPARTMENT
55-UTILITIES
22-5515 ELECTRIC 3,286 - 3,800 5,500
22-5520 CELL PHONE 600 600 600 600
TOTAL 55-UTILITIES 3,886 600 4,400 6,100
61-CAPITAL OUTLAY > $5K
22-6120 BUILDING IMPROVEMENTS - - - -
22-6130 VEHICLE PURCHASE - - - 26,000
TOTAL 61-CAPITAL OUTLAY > $5K - - - 26,000
TOTAL 22-ANIMAL CONTROL 123,678$ 94,623$ 101,422$ 131,350$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 405,124 483,859 483,859 606,260
MATERIALS & SUPPLIES 60,799 71,750 71,750 77,750
MAINTENANCE & OPERATIONS 62,695 66,350 66,350 70,350
CONTRACT SERVICES 41,961 32,250 32,250 34,250
UTILITIES 15,387 18,500 18,500 18,500
CAPITAL EXPENSES 1,742 3,000 3,000 3,000
DEBT/LEASE PAYMENTS 73,725 73,701 73,701 110,000
GRANT EXPENSES 1,890 - - -
TOTAL DEPARTMENTAL BUDGET 663,323 749,410 749,410 920,110
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 4.0 4.0 4.0 6.0
AUTHORIZED PART TIME EMPLOYEES 4.0 4.0 3.0 3.0
24 - FIRE AND AMBULANCE
The Fire and EMS Department was established this budget year with the combining of the Fire and EMS departments. The
department is responsible for all facets of fire suppression and prevention within the City and in surrounding areas of
Denton County. The department is also responsible for providing emergency medical, paramedic level advanced life
support, and ambulance transportation services to the City and surrounding areas of Denton County. The Fire Station is
staffed around the clock for rapid response to emergencies. Additional departmental duties include emergency rescue and
public education.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
24-FIRE AND AMBULANCE ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
24-5110 SALARIES 112,702$ 180,000$ 180,000$ 268,000$
24-5111 MERIT INCREASE - - - 5,360
24-5112 TEMP/PART-TIME SALARIES 179,731 152,500 152,500 120,000
24-5117 VACATION COMPENSATION - 750 750 1,500
24-5120 OVERTIME 25,006 28,000 28,000 45,000
24-5125 LONGEVITY PAY 1,048 1,240 1,240 1,432
24-5126 SPECIAL PAY - 7,200 7,200 15,600
24-5130 FICA 25,239 29,575 29,575 34,855
24-5140 RETIREMENT 10,867 31,794 31,794 30,063
24-5145 PENSION FUND 6,136 1,000 1,000 6,000
24-5150 HEALTH INSURANCE 21,729 19,200 19,200 43,200
24-5160 WORKER'S COMPENSATION 12,702 18,000 18,000 18,000
24-5165 DISABILITY INSURANCE 7,337 8,000 8,000 8,000
24-5170 T.E.C.1,908 5,000 5,000 7,500
24-5175 EAP (EMPLOYER ASSIST.PROG)96 150 150 300
24-5180 MEDICAL/PHYSICALS 408 1,100 1,100 1,100
24-5182 BACKGROUND CHECKS 215 350 350 350
TOTAL 51-SALARIES AND BENEFITS 405,124 483,859 483,859 606,260
52-SUPPLIES AND MATERIALS
24-5210 OFFICE SUPPLIES 1,152 1,500 1,500 1,500
24-5215 FOOD 986 1,000 1,000 1,000
24-5223 CHEMICAL SUPPLIES - 1,500 1,500 1,500
24-5225 MAPS & SUBSCRIPTIONS - 500 500 500
24-5230 ADVERTISING/PUBLIC EDUCATION 2,269 4,000 4,000 4,000
24-5235 DUES & REGISTRATION 17,989 19,500 19,500 19,500
24-5240 TRAVEL EXPENSE 200 2,000 2,000 4,000
24-5245 JANITORIAL SUPPLIES 862 750 750 750
24-5250 TOOLS & EQUIPMENT 497 1,000 1,000 1,000
24-5255 WEARING APPAREL 3,969 8,500 8,500 10,500
24-5260 SAFETY EQUIPMENT 6,662 9,000 9,000 11,000
24-5262 EMS SUPPLIES 26,213 22,500 22,500 22,500
TOTAL 52-SUPPLIES AND MATERIALS 60,799 71,750 71,750 77,750
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
24-FIRE AND AMBULANCE ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND EXPENDITURES BY DEPARTMENT
53-MAINTENANCE AND OPERAT
24-5310 R & M BUILDING 6,147 6,000 6,000 6,000
24-5320 MOTOR VEHICLE FUEL 23,020 18,500 18,500 22,500
24-5325 R & M MOTOR VEHICLE 15,879 15,000 15,000 15,000
24-5326 R & M MINOR EQUIPMENT 6,059 9,500 9,500 9,500
24-5345 LEASE EQUIPMENT 1,600 2,250 2,250 2,250
24-5375 MINOR EQUIPMENT 461 750 750 750
24-5376 HEP. B IMMUNIZATIONS - 750 750 750
24-5390 RADIOS FIRE DEPT.9,529 13,600 13,600 13,600
TOTAL 53-MAINTENANCE AND OPERAT 62,695 66,350 66,350 70,350
54-CONTRACT SERVICES
24-5430 PROFESSIONAL SERV/EMERGICON 15,449 16,500 16,500 16,500
25-5440 MEDICAL SERVICES 344 250 250 250
24-5450 TECHNICAL SUPPORT 1,348 3,500 3,500 3,500
24-5451 ANNUAL SOFTWARE SUPPORT 1,145 3,000 3,000 3,000
24-5460 DISPATCH SERVICES 23,675 9,000 9,000 11,000
TOTAL 54-CONTRACT SERVICES 41,961 32,250 32,250 34,250
55-UTILITIES
24-5510 TELEPHONE SERVICES 1,636 - - -
24-5515 ELECTRIC 11,038 15,000 15,000 15,000
24-5516 GAS SERVICE 199 1,000 1,000 1,000
24-5520 CELL PHONE 2,514 2,500 2,500 2,500
TOTAL 55-UTILITIES 15,387 18,500 18,500 18,500
56-GRANT EXPENSES
24-5610 GRANT EXPENSES 1,890 - - -
TOTAL 56-GRANT EXPENSES 1,890 - - -
60-CAPITAL OUTLAY < $5K
24-6025 COMPUTER HARDWARE 1,667 3,000 3,000 3,000
24-6026 COMPUTER SOFTWARE 75 - - -
TOTAL 60-CAPITAL OUTLAY < $5K 1,742 3,000 3,000 3,000
70-DEBT PAYMENTS
24-7006 LEASE PAYMENTS 65,117 73,701 73,701 110,000
24-7099 INTEREST EXPENSE 8,608 - - -
TOTAL 70-DEBT PAYMENTS 73,725 73,701 73,701 110,000
TOTAL 24-FIRE AND AMBULANCE 663,323$ 749,410$ 749,410$ 920,110$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 87,671 99,205 100,298 103,945
MATERIALS & SUPPLIES 4,579 4,050 4,200 4,450
MAINTENANCE & OPERATIONS 3,005 2,500 3,100 3,800
CONTRACT SERVICES 30,521 34,000 28,425 35,000
UTILITIES 5,230 6,000 6,400 6,000
CAPITAL EXPENSES 1,738 1,330 1,100 1,600
MUNICIPAL FEES 88,719 86,010 55,126 56,998
TOTAL DEPARTMENTAL BUDGET 221,463 233,095 198,649 211,793
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 2.0 2.0 2.0 2.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
26 - MUNICIPAL COURT
The Municipal Court is responsible for the adjudication of criminal matters arising from various 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 OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
26-MUNICIPAL COURT ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
26-5110 REGULAR SALARIES 55,769$ 64,605$ 65,200$ 68,000$
26-5111 MERIT INCREASE - 1,292 - 1,360
26-5115 POLICE COURT ACTIVITY 4,467 4,500 4,500 4,500
26-5117 VACATION COMPENSATION - 500 - 500
26-5120 OVERTIME 954 1,500 2,000 1,500
26-5125 LONGEVITY PAY 628 720 725 820
26-5130 FICA 5,847 5,849 5,794 6,129
26-5140 RETIREMENT 5,534 6,289 6,229 5,286
26-5150 HEALTH INSURANCE 13,378 12,500 14,400 14,400
26-5160 WORKER'S COMPENSATION 529 600 600 600
26-5170 T.E.C.420 600 600 600
26-5175 EAP (EMPLOYER ASSIST.PROG)61 100 100 100
26-5180 MEDICAL/PHYSICALS 35 100 100 100
26-5182 BACKGROUND CHECKS 49 50 50 50
TOTAL 51-SALARIES AND BENEFITS 87,671 99,205 100,298 103,945
52-SUPPLIES AND MATERIALS
26-5210 OFFICE SUPPLIES 2,926 2,000 2,300 2,200
26-5235 DUES & REGISTRATION 826 900 700 900
26-5240 TRAVEL EXPENSE 357 750 700 850
26-5245 JANITORIAL SUPPLIES 470 400 500 500
TOTAL 52-SUPPLIES AND MATERIALS 4,579 4,050 4,200 4,450
53-MAINTENANCE AND OPERAT
26-5310 R & M BUILDING 2,958 1,500 1,500 1,500
26-5332 OFFICE MACHINE LEASE - - 600 1,300
26-5379 JAIL FEES 47 1,000 1,000 1,000
TOTAL 53-MAINTENANCE AND OPERAT 3,005 2,500 3,100 3,800
54-CONTRACT SERVICES
26-5420 CONTRACTUAL SERVICES-SOFFLAW 500 2,000 525 2,000
26-5424 COURT SERVICES 13,725 15,500 14,350 15,500
26-5425 LEGAL SERVICES 9,504 11,000 8,500 11,000
26-5426 CREDIT CARD FEES 1,766 2,400 1,000 2,400
26-5450 TECHNICAL SUPPORT 1,729 1,600 1,050 1,600
26-5451 ANNUAL SOFTWARE SUPPORT 3,297 1,500 3,000 2,500
TOTAL 54-CONTRACT SERVICES 30,521 34,000 28,425 35,000
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
26-MUNICIPAL COURT ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND EXPENDITURES BY DEPARTMENT
55-UTILITIES
26-5510 TELEPHONE SERVICES 1,367 - - -
26-5515 ELECTRIC 3,863 6,000 6,400 6,000
TOTAL 55-UTILITIES 5,230 6,000 6,400 6,000
57-MUNICIPAL FEES
26-5703 JUDICIAL FEE COUNTY JFCT 6,315 6,000 3,550 4,500
26-5704 JUDICIAL FEE - CITY 85 - - -
26-5707 STATE TRAFFIC FEE 23,044 20,000 11,000 15,000
26-5708 CONSOLIATED COURT COST 04 42,416 43,260 24,000 26,250
26-5709 STATE JURY FEE -SJRF 4,223 4,300 2,450 3,225
26-5710 CONSOLIDATED COURT COST 2 200 26 75
26-5714 JUVENILE CRIME & DELINQUENCY - 30 - 22
26-5719 JCPT - 20 5 15
26-5724 TECHNOLOGY FUND EXPENSE 4,907 2,500 2,200 -
26-5725 MUNICIPAL COURT OVER PAYMENTS 51 50 100 38
26-5731 FUGITIVE APPRENHENSION 1 120 15 75
26-5733 CTVOC 2 155 30 90
26-5734 IDF (COURT)2,096 2,100 1,300 1,575
26-5735 CHILD SAFETY &SEAT BELT VIOL 100 100 - 75
26-5736 CORR.MGT.INSTIT.CJCF - 25 - 20
26-5738 CHILD SAFETY SEATS 88 - - -
26-5739 CIVIL JUSTICE FEES 33 50 50 38
26-5745 COLLECTION AGENCY FEE 3,917 5,000 9,200 4,500
26-5746 TIME PAYMENT STATE 1,439 2,100 1,200 1,500
TOTAL 57-MUNICIPAL FEES 88,719 86,010 55,126 56,998
60-CAPITAL OUTLAY < $5K
26-6025 COMPUTER HARDWARE - 750 1,100 1,100
26-6026 COMPUTER SOFTWARE 1,663 80 - -
26-6040 FURNITURE & FIXTURES 75 500 - 500
TOTAL 60-CAPITAL OUTLAY < $5K 1,738 1,330 1,100 1,600
TOTAL 26-MUNICIPAL COURT 221,463$ 233,095$ 198,649$ 211,793$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 182,750 201,035 198,422 204,969
MATERIALS & SUPPLIES 5,879 5,550 5,775 7,500
MAINTENANCE & OPERATIONS 3,622 3,600 3,600 3,600
CONTRACT SERVICES 11,507 11,000 11,500 15,500
UTILITIES 5,900 4,600 4,600 4,600
CAPITAL EXPENSES 112 500 500 3,000
TOTAL DEPARTMENTAL BUDGET 209,770 226,285 224,397 239,169
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 3.0 3.0 3.0 3.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
28 - DEVELOPMENT SERVICES
The Development Services Department issues business related permits and provides inspection services for both new and
existing construction. The department reviews and approves construction plans and documents and works with builders
and property owners on development issues. The department is responsible for planning and zoning, as well as supporting
the planning and zoning commission. Development Services maintains the comprehensive master plan, zoning maps, and
city limit maps as well as files necessary documents with Denton County.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
28-DEVELOPMENT SERVICES ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
28-5110 SALARIES 136,068$ 147,000$ 148,500$ 152,000$
28-5111 MERIT INCREASE - 2,940 - 3,040
28-5117 VACATION COMPENSATION 1,230 1,230 - 1,230
28-5120 OVERTIME 41 500 500 500
28-5125 LONGEVITY PAY 600 744 744 888
28-5130 FICA 11,094 12,193 11,980 12,613
28-5140 RETIREMENT 12,416 13,108 12,878 10,878
28-5150 HEALTH INSURANCE 19,991 19,900 21,600 21,600
28-5160 WORKER'S COMPENSATION 548 2,000 1,000 1,000
28-5170 T.E.C.216 1,200 1,000 1,000
28-5175 EAP (EMPLOYER ASSIST. PROG)96 120 120 120
28-5180 MEDICAL PHYSICALS 450 50 50 50
28-5182 BACKGROUND CHECKS - 50 50 50
TOTAL 51-SALARIES AND BENEFITS 182,750 201,035 198,422 204,969
52-SUPPLIES AND MATERIALS
28-5210 OFFICE SUPPLIES 1,530 1,000 1,000 1,750
28-5230 ADVERTISEMENT 447 300 525 1,000
28-5235 DUES & REGISTRATIONS 2,247 3,000 3,000 3,000
28-5240 TRAVEL EXPENSE 484 300 300 300
28-5245 JANITORIAL SUPPLIES 422 150 150 150
28-5250 TOOLS & EQUIPMENT - 100 100 100
28-5255 WEARING APPAREL 432 400 400 900
28-5275 FILING FEES 317 300 300 300
TOTAL 52-SUPPLIES AND MATERIALS 5,879 5,550 5,775 7,500
53-MAINTENANCE AND OPERAT
28-5310 R & M BUILDING 214 300 300 300
28-5320 MOTOR VEHICLE FUEL 1,219 1,200 1,200 1,200
28-5325 R & M MOTOR VEHICLE 51 500 500 500
28-5332 OFFICE MACHINE LEASE 2,138 1,600 1,600 1,600
TOTAL 53-MAINTENANCE AND OPERAT 3,622 3,600 3,600 3,600
54-CONTRACT SERVICES
28-5420 CONTRACTUAL SERVICES - 800 800 800
28-5430 PROFESSIONAL SERVICES 628 1,200 1,200 1,200
28-5440 HEALTH INSPECTIONS 8,300 5,000 5,000 9,000
28-5450 TECHNICAL SUPPORT 1,579 1,000 1,500 1,500
28-5451 ANNUAL SOFTWARE SUPPORT 1,000 3,000 3,000 3,000
TOTAL 54-CONTRACT SERVICES 11,507 11,000 11,500 15,500
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
28-DEVELOPMENT SERVICES ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND EXPENDITURES BY DEPARTMENT
55-UTILITIES
28-5510 TELEPHONE SERVICES 1,406 - - -
28-5515 ELECTRIC 2,881 2,500 2,500 2,500
28-5516 GAS SERVICE 385 900 900 900
28-5520 CELL PHONE 1,228 1,200 1,200 1,200
TOTAL 55-UTILITIES 5,900 4,600 4,600 4,600
60-CAPITAL OUTLAY < $5K
28-6025 COMPUTER HARDWARE - 500 500 1,000
28-6026 COMPUTER SOFTWARE 112 - - 2,000
TOTAL 60-CAPITAL OUTLAY < $5K 112 500 500 3,000
TOTAL 28-DEVELOPMENT SERVICES 209,770$ 226,285$ 224,397$ 239,169$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 123,645 183,493 175,055 176,903
MATERIALS & SUPPLIES 5,131 10,160 10,160 12,260
MAINTENANCE & OPERATIONS 103,723 98,850 98,850 99,300
CONTRACT SERVICES 3,514 700 700 500
UTILITIES 11,797 80,600 25,600 30,600
CAPITAL EXPENSES 106,508 208,345 208,345 20,430
DEBT/LEASE PAYMENTS 11,910 - - -
TOTAL DEPARTMENTAL BUDGET 366,228 582,148 518,710 339,993
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 3.0 3.0 3.0 3.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
30 - STREET DEPARTMENT
The Street Department is responsible for maintaining the roads, streets, sidewalks, street signage, alleys, and right-or-ways
within the City of Sanger. The department serves as the City liaison with contractors for the building of new streets and
rehabilitation of existing streets. In 2010-11, two employees were moved from the Parks Department to the Street
Department to better reflect job assignments and duties. The 2011-12 Street budget includes carryover funding from the
previous year for sidewalk improvements.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
30-STREETS ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
30-5110 REGULAR SALARIES 81,224$ 116,000$ 114,000$ 115,000$
30-5111 MERIT INCREASE - 2,320 - 2,300
30-5117 VACATION COMPENSATION - 1,000 1,000 1,000
30-5120 OVERTIME 2,571 4,500 4,500 4,500
30-5125 LONGEVITY PAY 1,292 1,388 1,388 1,484
30-5130 FICA 6,662 10,017 9,671 9,943
30-5140 RETIREMENT 7,667 10,768 10,396 8,576
30-5150 HEALTH INSURANCE 14,216 22,500 21,600 21,600
30-5160 WORKER'S COMPENSATION 9,580 13,500 11,000 11,000
30-5170 T.E.C.144 1,000 1,000 1,000
30-5175 EAP (EMPLOYER ASSIST.PROG)64 100 100 100
30-5180 MEDICAL/PHYSICALS 225 350 350 350
30-5182 BACKGROUND CHECKS - 50 50 50
TOTAL 51-SALARIES AND BENEFITS 123,645 183,493 175,055 176,903
52-SUPPLIES AND MATERIALS
30-5210 OFFICE SUPPLIES 55 - - -
30-5223 CHEMICAL SUPPLIES - 1,500 1,500 1,500
30-5235 DUES AND REGISTRATION 1,893 2,000 2,000 2,200
30-5240 TRAVEL EXPENSE - 300 300 200
30-5245 JANITORIAL SUPPLIES 184 660 660 660
30-5250 TOOLS & EQUIPMENT 1,824 2,500 2,500 2,500
30-5255 WEARING APPAREL 721 1,200 1,200 1,200
30-5260 SAFETY EQUIPMENT 454 2,000 2,000 4,000
TOTAL 52-SUPPLIES AND MATERIALS 5,131 10,160 10,160 12,260
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
30-STREETS ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND EXPENDITURES BY DEPARTMENT
53-MAINTENANCE AND OPERAT
30-5310 R & M BUILDING 962 950 950 900
30-5320 MOTOR VEHICLE FUEL 11,216 9,000 9,000 9,000
30-5325 R & M MOTOR VEHICLE 2,409 9,500 9,500 9,000
30-5326 R & M MINOR EQUIPMENT 1,448 1,500 1,500 1,500
30-5330 EQUIPMENT RENTAL 709 18,000 18,000 5,000
30-5332 OFFICE MACHINE LEASE 500 - - -
30-5345 LEASE EQUIPMENT 100 300 300 300
30-5360 SYSTEM MAINTENANCE 78,836 50,000 50,000 63,000
30-5380 STREET SIGNS 5,953 8,000 8,000 10,000
30-5390 RADIOS 1,590 1,600 1,600 600
TOTAL 53-MAINTENANCE AND OPERAT 103,723 98,850 98,850 99,300
54-CONTRACT SERVICES
30-5430 PROFESSIONAL SERVICES 3,285 - - -
30-5450 TECHNICAL SUPPORT 229 700 700 500
TOTAL 54-CONTRACT SERVICES 3,514 700 700 500
55-UTILITIES
30-5510 TELEPHONE SERVICES 209 - - -
30-5515 ELECTRIC 10,766 80,000 25,000 30,000
30-5520 CELL PHONE 822 600 600 600
TOTAL 55-UTILITIES 11,797 80,600 25,600 30,600
60-CAPITAL OUTLAY < $5K
30-6026 COMPUTER SOFTWARE 37 100 100 100
30-6035 STREET EQUIPMENT - 8,245 8,245 20,330
TOTAL 60-CAPITAL OUTLAY < $5K 37 8,345 8,345 20,430
61-CAPITAL OUTLAY > $5K
30-6112 STREET IMPROVEMENTS 106,471 100,000 100,000 -
30-6113 SIDEWALK IMPROVEMENTS - 100,000 100,000 -
TOTAL 61-CAPITAL OUTLAY > $5K 106,471 200,000 200,000 -
70-DEBT PAYMENTS
30-7006 LEASE PAYABLE (TCB)11,244 - - -
30-7099 INTEREST EXPENSE 666 - - -
TOTAL 70-DEBT PAYMENTS 11,910 - - -
TOTAL 30-STREETS 366,228$ 582,148$ 518,710$ 339,993$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 271,402 376,324 376,082 371,693
MATERIALS & SUPPLIES 17,362 28,400 27,700 41,800
MAINTENANCE & OPERATIONS 49,539 66,640 68,965 83,250
CONTRACT SERVICES 229 500 500 500
UTILITIES 7,895 16,350 14,850 16,350
CAPITAL EXPENSES 11,905 48,015 48,015 65,000
DEBT/LEASE PAYMENTS - - - -
GRANT EXPENSES - - - -
TOTAL DEPARTMENTAL BUDGET 358,332 536,229 536,112 578,593
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 5.0 6.0 6.0 6.0
AUTHORIZED PART TIME EMPLOYEES 3.0 4.0 4.0 4.0
32 - PARKS AND RECREATION
The Parks and Recreation department maintains the City parks and recreation venues, other properties owned by the City,
and landscaping along Interstate 35 at FM455. The department also maintains the landscaping at the welcome signs along
Interstate 35. The Parks and Recreation department is responsible for the Sullivan Senior Center, the Community Center,
and the new Porter Sports Park. The 2010-11 Budget reflects the transfer of two employees from Parks to Streets to better
reflect job assignments. The 2011-12 Budget includes funding for new employees to meet the service demands of the
Porter Sports Park.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
DEPARTMENTAL EXPENDITURES
2010-11 2011-12 2011-12 2012-13
32-PARKS & RECREATION ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
32-5110 REGULAR SALARIES 162,645$ 205,000$ 205,000$ 205,000$
32-5111 MERIT INCREASE - 4,100 4,100 4,100
32-5112 PART-TIME SALARIES 33,608 50,000 50,000 50,000
32-5117 VACATION COMPENSATION - 1,000 1,000 1,000
32-5120 OVERTIME 2,667 10,000 10,000 10,000
32-5125 LONGEVITY PAY 1,036 1,276 1,068 1,260
32-5130 FICA 13,014 21,710 21,693 21,709
32-5140 RETIREMENT 14,842 23,338 23,320 18,724
32-5150 HEALTH INSURANCE 35,399 43,200 43,200 43,200
32-5160 WORKER'S COMPENSATION 6,427 12,000 12,000 12,000
32-5170 T.E.C.360 2,000 2,000 2,000
32-5175 EAP (EMPLOYER ASSIST.PROG)144 1,000 1,000 1,000
32-5180 MEDICAL/PHYSICALS 1,260 1,200 1,200 1,200
32-5182 BACKGROUND CHECKS - 500 500 500
TOTAL 51-SALARIES AND BENEFITS 271,402 376,324 376,082 371,693
52-SUPPLIES AND MATERIALS
32-5210 OFFICE SUPPLIES 8 - - -
32-5211 LANDSCAPE MATERIAL 5,439 5,000 5,000 5,000
32-5221 BEAUTIFICATION BOARD 1,981 2,000 2,000 2,000
32-5222 BOARDS & COMMISSIONS 250 300 300 300
32-5223 CHEMICAL SUPPLIES 789 8,000 8,000 20,000
32-5230 ADVERTISING - 100 100 100
32-5235 DUES AND REGISTRATION 1,142 1,400 1,400 1,400
32-5240 TRAVEL EXPENSE - 100 100 100
32-5245 JANITORIAL SUPPLIES 598 1,200 1,750 2,000
32-5250 TOOLS & EQUIPMENT 1,125 1,500 2,500 2,500
32-5255 WEARING APPAREL 1,505 2,400 1,800 2,400
32-5260 SAFETY EQUIPMENT 760 1,000 750 1,000
32-5270 PROGRAM SUPPLIES 3,765 5,400 4,000 5,000
TOTAL 52-SUPPLIES AND MATERIALS 17,362 28,400 27,700 41,800
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
DEPARTMENTAL EXPENDITURES
2010-11 2011-12 2011-12 2012-13
32-PARKS & RECREATION ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND EXPENDITURES BY DEPARTMENT
53-MAINTENANCE AND OPERAT
32-5320 MOTOR VEHICLE FUEL 11,546 12,000 17,000 19,000
32-5325 R & M MOTOR VEHICLE 5,356 10,000 4,000 10,000
32-5326 R & M MINOR EQUIPMENT 2,868 4,000 4,000 4,000
32-5329 CHRISTMAS LIGHTS & ACCESSORIES 25 1,500 150 1,500
32-5343 SPORTS FIELD MAINTENANCE 10,251 10,000 18,725 20,000
32-5345 LEASE EQUIPMENT 200 - - -
32-5347 VANDALISM REPLACEMENT 12 400 400 400
32-5360 SYSTEM MAINTENANCE 58 500 500 4,000
32-5390 RADIOS 1,500 1,500 1,500 1,500
TOTAL 53-MAINTENANCE AND OPERAT 31,816 39,900 46,275 60,400
54-CONTRACT SERVICES
32-5420 CONTRACTUAL - - - -
32-5450 TECHNICAL SUPPORT 229 500 500 500
TOTAL 54-CONTRACT SERVICES 229 500 500 500
55-UTILITIES
32-5510 TELEPHONE SERVICE 389 - - -
32-5515 ELECTRIC 6,891 15,000 13,500 15,000
32-5516 GAS SERVICE 15 750 750 750
32-5520 CELL PHONE 600 600 600 600
TOTAL 55-UTILITIES 7,895 16,350 14,850 16,350
58-SWIMMING POOL
32-5815 ELECTRIC 1,338 3,500 1,200 1,500
32-5823 CHEMICAL SUPPLIES - 2,500 - -
TOTAL 58-SWIMMING POOL 1,338 6,000 1,200 1,500
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
DEPARTMENTAL EXPENDITURES
2010-11 2011-12 2011-12 2012-13
32-PARKS & RECREATION ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND EXPENDITURES BY DEPARTMENT
59-COMMUNITY SERVICES
32-5910 R & M BUILDING 135 8,340 8,340 5,000
32-5911 TELEPHONE SERVICES 486 500 500 500
32-5912 LANDSCAPE MATERIALS - 400 400 400
32-5913 BUILDING SUPPLIES 75 400 100 400
32-5915 ELECTRIC 3,841 3,500 4,800 5,000
32-5916 FOOD 67 100 100 100
32-5917 GAS SERVICE 267 550 450 500
32-5925 VANDALISM REPLACEMENT - 250 250 250
32-5930 PROFESSIONAL SERVICES 10,000 5,000 5,000 7,500
32-5945 JANITORIAL SUPPLIES 514 500 350 500
32-5946 LEASE EQUIPMENT 1,000 1,200 1,200 1,200
TOTAL 59-COMM/SULLIVAN CENTERS 16,385 20,740 21,490 21,350
63-CAPITAL IMPROVEMENTS
32-6311 PARK IMPROVEMENTS - 5,000 5,000 -
TOTAL 63-CAPITAL IMPROVEMENTS - 5,000 5,000 -
60-CAPITAL OUTLAY < $5K
32-6026 COMPUTER SOFTWARE 75 - - -
32-6057 LAWN MAINTENANCE EQUIP.11,830 - - -
TOTAL 60-CAPITAL OUTLAY < $5K 11,905 - - -
61-CAPITAL OUTLAY > $5K
32-6111 PARK IMPROVEMENTS 17,500 17,500 40,000
32-6130 MOWING EQUIP & VEHICLES 11,978 11,978 25,000
32-6137 TRACTOR & RIDING MOWERS 11,557 11,557 -
32-6157 LAWN MAINTENANCE EQUIPMENT 1,980 1,980 -
TOTAL 61-CAPITAL OUTLAY > $5K - 43,015 43,015 65,000
TOTAL 32-PARKS & RECREATION 358,332$ 536,229$ 536,112$ 578,593$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 39,509 52,706 52,194 50,993
MATERIALS & SUPPLIES 3,173 4,100 4,240 4,100
MAINTENANCE & OPERATIONS 5,364 4,700 5,400 5,450
CONTRACT SERVICES 56 150 1,957 1,650
UTILITIES 4,359 5,600 5,600 5,600
CAPITAL EXPENSES 19 3,100 1,000 5,750
DEBT/LEASE PAYMENTS - - - -
TOTAL DEPARTMENTAL BUDGET 52,480 70,356 70,391 73,543
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 1.0 1.0 1.0 1.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
36 - FLEET SERVICES
The Fleet Services department provides vehicle and equipment maintenance for all City departments. The budget for Fleet
Services is split between the General Fund and the Enterprise Fund.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
36-FLEET SERVICES ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
36-5110 REGULAR SALARIES 29,203$ 36,000$ 36,000$ 34,000$
36-5111 MERIT INCREASE - 720 - 680
36-5117 VACATION COMPENSATION - 750 - 750
36-5120 OVERTIME - 500 500 500
36-5125 LONGEVITY PAY 156 200 180 248
36-5130 FICA 2,229 3,054 2,934 2,894
36-5140 RETIREMENT 2,476 3,283 3,154 2,496
36-5150 HEALTH INSURANCE 3,971 6,000 7,200 7,200
36-5160 WORKER'S COMPENSATION 1,112 1,850 1,300 1,300
36-5170 T.E.C.144 200 750 750
36-5175 EAP (EMPLOYER ASSIST. PROG)31 50 50 50
36-5180 MEDICAL/PHYSICALS 155 50 75 75
36-5182 BACKGROUND CHECKS 32 50 50 50
TOTAL 51-SALARIES AND BENEFITS 39,509 52,706 52,194 50,993
52-SUPPLIES AND MATERIALS
36-5210 OFFICE SUPPLIES - - 140 -
36-5223 CHEMICAL SUPPLIES 360 1,000 1,000 1,000
36-5235 DUES & REGISTRATION 149 400 400 400
36-5245 MECHANIC SHOP SUPPLIES 75 150 150 150
36-5250 TOOLS & EQUIPMENT 993 1,000 1,000 1,000
36-5252 MECHANIC SUPPLIES 953 750 750 750
36-5255 WEARING APPAREL 400 400 400 400
36-5260 SAFETY EQUIPMENT 243 400 400 400
TOTAL 52-SUPPLIES AND MATERIALS 3,173 4,100 4,240 4,100
53-MAINTENANCE AND OPERAT
36-5310 R & M BUILDING 2,003 750 750 750
36-5320 MOTOR VEHICLE FUEL 683 900 900 900
36-5321 OIL & LUBRICANTS 1,640 2,000 2,000 2,000
36-5325 R & M MOTOR VEHICLE 192 400 400 400
36-5326 R & M MINOR EQUIPMENT 499 400 1,000 1,000
36-5345 LEASE/PURCHASE EQUIPMENT 347 250 350 400
TOTAL 53-MAINTENANCE AND OPERAT 5,364 4,700 5,400 5,450
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
36-FLEET SERVICES ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND EXPENDITURES BY DEPARTMENT
54-CONTRACT SERVICES
36-5450 TECHNICAL SUPPORT 56 150 150 150
36-5451 ANNUAL SOFTWARE SUPPORT - - 1,807 1,500
TOTAL 54-CONTRACT SERVICES 56 150 1,957 1,650
55-UTILITIES
36-5510 TELEPHONE SERVICES 250 - - -
36-5515 ELECTRIC 3,809 5,000 5,000 5,000
36-5516 GAS SERVICE - 300 300 300
36-5520 CELL PHONE 300 300 300 300
TOTAL 55-UTILITIES 4,359 5,600 5,600 5,600
60-CAPITAL OUTLAY < $5K
36-6020 MECH.SHOP IMPROVEMENTS - 2,500 1,000 5,750
36-6026 COMPUTER SOFTWARE 19 600 - -
TOTAL 60-CAPITAL OUTLAY < $5K 19 3,100 1,000 5,750
TOTAL 36-FLEET SERVICES 52,480$ 70,356$ 70,391$ 73,543$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 112,323 132,588 135,252 158,232
MATERIALS & SUPPLIES 15,491 19,070 19,157 19,850
MAINTENANCE & OPERATIONS 4,833 4,900 4,858 4,900
CONTRACT SERVICES 3,835 4,350 3,168 4,810
UTILITIES 6,977 9,000 8,600 8,600
CAPITAL EXPENSES 449 1,200 1,200 750
GRANT EXPENSES 7,183 - - -
TOTAL DEPARTMENTAL BUDGET 151,091 171,108 172,235 197,142
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 2.0 2.0 2.0 3.0
AUTHORIZED PART TIME EMPLOYEES 2.0 2.0 3.0 2.0
42 - LIBRARY
The Library provides written, audio, and video materials for loan to the citizens of Sanger. The Library also provides
computer and internet access free of charge to Library patrons. The Library provides a wide range of educational programs
to both adults and children. Librarians assist in researching a wide range of subjects.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
42-LIBRARY ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
42-5110 REGULAR SALARIES 83,608$ 98,000$ 98,000$ 114,000$
42-5111 MERIT INCREASE - 1,470 - 2,280
42-5112 TEMP/PART TIME SALARIES 2,614 1,750 1,750 1,750
42-5117 VACATION COMPENSATION - 500 500 500
42-5125 LONGEVITY PAY 1,856 1,900 1,784 1,880
42-5130 FICA 7,094 8,110 8,163 9,633
42-5140 RETIREMENT 6,680 8,718 8,775 8,309
42-5150 HEALTH INSURANCE 9,473 10,440 14,400 18,000
42-5160 WORKER'S COMPENSATION 393 500 500 500
42-5170 T.E.C.363 900 1,080 1,080
42-5175 EAP (EMPLOYER ASSIST.PROG)64 100 100 100
42-5180 MEDICAL/PHYSICALS 160 100 100 100
42-5182 BACKGROUND CHECKS 18 100 100 100
TOTAL 51-SALARIES AND BENEFITS 112,323 132,588 135,252 158,232
52-SUPPLIES AND MATERIALS
42-5210 OFFICE SUPPLIES 1,928 2,400 2,200 2,200
42-5215 FOOD - 30 25 30
42-5225 MAGAZINES & SUBSCRIPTIONS 1,145 1,150 1,090 1,150
42-5227 BOOKS & OTHER LIBRARY MATERIAL 9,885 12,500 12,500 12,500
42-5235 DUES & REGISTRATIONS 269 250 642 970
42-5240 TRAVEL EXPENSE - 200 - 200
42-5245 JANITORIAL SUPPLIES 622 700 700 700
42-5270 PROGRAMS AND LIBRARY SUPPLIES 1,642 1,840 2,000 2,100
TOTAL 52-SUPPLIES AND MATERIALS 15,491 19,070 19,157 19,850
53-MAINTENANCE AND OPERAT
42-5310 R & M BUILDING 3,075 2,800 2,800 2,800
42-5326 R&M MINOR EQUIPMENT - 300 300 300
42-5346 BOOK LEASE 1,758 1,800 1,758 1,800
TOTAL 53-MAINTENANCE AND OPERAT 4,833 4,900 4,858 4,900
54-CONTRACT SERVICES
42-5420 CONTRACTUAL SERVICES - 250 2,460 2,570
42-5450 TECHNICAL SUPPORT 499 700 708 500
42-5451 ANNUAL SOFTWARE SUPPORT 3,336 3,400 - 1,740
TOTAL 54-CONTRACT SERVICES 3,835 4,350 3,168 4,810
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
42-LIBRARY ACTUAL BUDGET ESTIMATE ADOPTED
GENERAL FUND EXPENDITURES BY DEPARTMENT
55-UTILITIES
42-5510 TELEPHONE SERVICES 947 - - -
42-5515 ELECTRIC 6,030 9,000 8,600 8,600
TOTAL 55-UTILITIES 6,977 9,000 8,600 8,600
56-GRANT EXPENSES
42-5610 GRANT EXPENSES 7,183 - - -
TOTAL 56-GRANT EXPENSES 7,183 - - -
60-CAPITAL OUTLAY < $5K
42-6025 COMPUTER HARDWARE 449 1,200 1,200 750
TOTAL 60-CAPITAL OUTLAY < $5K 449 1,200 1,200 750
TOTAL 42-LIBRARY 151,091$ 171,108$ 172,235$ 197,142$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 6,256 12,500 8,985 22,500
MATERIALS & SUPPLIES 23,382 5,000 13,710 5,000
MAINTENANCE & OPERATIONS - - - -
CONTRACT SERVICES 12,667 13,000 12,776 13,000
UTILITIES 80 - - -
CAPITAL EXPENSES - - - -
TOTAL DEPARTMENTAL BUDGET 42,385 30,500 35,471 40,500
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 0.0 0.0 0.0 0.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
46 - ECONOMIC DEVELOPMENT
The Economic Development department is tasked with enticing new businesses and assisting in retaining and expanding
current businesses. The goal of Economic Development is to attract quality jobs to the City of Sanger. Economic
Development activities are funded through the 4A and 4B local sales taxes. The City Manager and other city staff perform
economic development activities.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
46-ECONOMIC DEVELOPMENT ACTUAL BUDGET ESTIMATE ADOPTED
52-SUPPLIES AND MATERIALS
46-5210 OFFICE SUPPLIES 147$ 250$ 150$ 250$
46-5215 FOOD - 250 250 250
46-5220 POSTAGE - 250 250 250
46-5225 MAPS & SUBSCRIPTIONS - 250 250 250
46-5230 ADVERTISING 3,550 7,500 5,710 17,500
46-5235 DUES AND REGISTRATION 450 2,000 100 2,000
46-5240 TRAVEL EXPENSE 2,090 2,000 2,275 2,000
46-5275 FILING FEES 19 - - -
TOTAL 52-SUPPLIES AND MATERIALS 6,256 12,500 8,985 22,500
53-MAINTENANCE AND OPERAT
46-5310 R & M BUILDING 23,382 5,000 13,710 5,000
TOTAL 53-MAINTENANCE AND OPERAT 23,382 5,000 13,710 5,000
54-CONTRACT SERVICES
46-5430 PROFESSIONAL SERVICES 12,067 10,000 10,276 10,000
46-5440 ENGINEERING/ARCHTECTURAL 600 2,500 2,000 2,500
46-5450 TECHNICAL SUPPORT - 500 500 500
TOTAL 54-CONTRACT SERVICES 12,667 13,000 12,776 13,000
55-UTILITIES
46-5510 TELEPHONE SERVICES 80 - - -
TOTAL 55-UTILITIES 80 - - -
TOTAL 46-ECONOMIC DEVELOPMENT 42,385$ 30,500$ 35,471$ 40,500$
GENERAL FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
GENERAL FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
CONTRACT SERVICES 585,001 569,375 560,000 560,000
TOTAL DEPARTMENTAL BUDGET 585,001 569,375 560,000 560,000
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 0.0 0.0 0.0 0.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
66 - SOLID WASTE
The Solid Waste process for the City of Sanger is contracted out on an annual basis with IESI. IESI is reponsible for providing
residential and commercial refuge pick up.
CITY OF SANGER,TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
66-SOLID WASTE ACTUAL BUDGET ESTIMATE ADOPTED
54-CONTRACT SERVICES
66-5420 CONTRACTUAL SERVICES 580,551$ 560,000$ 560,000$ 560,000$
66-5420 CONTRACT SVCS - RECYCLING - 9,375 - -
TOTAL 54-CONTRACT SERVICES 580,551 569,375 560,000 560,000
90-BAD DEBT EXPENSE
66-9000 BAD DEBT EXPENSE 4,450 - - -
TOTAL 54-CONTRACT SERVICES 4,450 - - -
TOTAL 66-SOLID WASTE 585,001$ 569,375$ 560,000$ 560,000$
GENERAL FUND EXPENDITURES BY DEPARTMENT
Debt Service
Fund
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
REVENUE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
00-4310 I&S PROPERTY TAXES 718,822$ 669,287$ 669,287$ 729,953$
00-4801 INTEREST INCOME 2,103$ -$ 2,200$ -$
TOTAL REVENUES 720,925 669,287 671,487 729,953
2010-11 2011-12 2011-12 2012-13
EXPENDITURE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
70-7017 2002 PRINCIPAL 105,000$ 110,000$ 110,000$ -$
70-7018 2002 DEBT SERV INTEREST 80,385 75,975 75,975 -
70-7020 2006 CO. & REV. BD PYMT PRINC 174,800 181,700 181,700 188,600
70-7021 2006 CO & REV INT. PYMT 97,036 90,043 90,043 82,776
70-7023 2007 CO & REV BOND PRINCIPLE 22,100 21,594 21,594 23,800
70-7024 2007 CO & REV BD INTEREST 22,590 22,146 22,146 21,692
70-7026 2009 BOND PRINCIPAL 145,000 150,000 150,000 155,000
70-7027 2009 BOND INTEREST 124,025 119,675 119,675 115,175
70-7028 2012 GO REFUNDING PRINCIPLE - - 33,000 173,800
70-7029 2012 GO REFUNDING INTEREST 4,800 38,610
70-7080 BOND ADMINISTRATION FEES - - 220 500
70-7401 TRANS TO GF (FOR NOTE PAYMT)- 78,154 78,154 110,000
70-7403 TRANS FROM 4B FUND (180,000) (180,000) (180,000) (180,000)
TOTAL DEBT PAYMENTS 590,936 669,287 707,307 729,953
REVENUE OVER/(UNDER) EXPENDITURES 129,989 - (35,820) -
DEBT SERVICE FUND
BUDGET RESOURCE & EXPENDITURE SUMMARY
Enterprise
Fund
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
REVENUE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
WATER 1,422,479$ 1,231,737$ 1,230,653$ 1,290,119$
SEWER 1,076,529 1,065,069 1,065,069 1,118,323
TAP FEES 31,500 50,000 160,000 160,000
ELECTRIC GROUP 7,813,045 7,485,000 7,812,500 7,947,500
INTEREST 3,881 25,000 29,000 29,000
MISCELLANEOUS 69,199 50,000 56,500 51,500
USE OF RESERVES - - - -
TOTAL REVENUES 10,416,633 9,906,806 10,353,722 10,596,442
2010-11 2011-12 2011-12 2012-13
EXPENDITURE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS 1,252,016 1,468,115 1,401,843 1,469,117
52-SUPPLIES AND MATERIALS 101,155 152,400 146,560 161,875
53-MAINTENANCE AND OPERAT 5,588,709 5,919,625 6,276,740 6,151,475
54-CONTRACT SERVICES 132,122 235,250 235,907 259,500
55-UTILITIES 300,369 308,655 307,100 309,800
57-MUNICIPAL FEES 1,434 2,000 500 1,500
59-COMMUNITY SERVICE 3,490 7,000 7,000 6,000
60-CAPITAL OUTLAY < $5K 25,571 73,700 71,600 18,350
61-CAPITAL OUTLAY > $5K 274,582 422,000 422,000 535,000
70-DEBT PAYMENTS 317,323 807,436 855,825 781,675
71-DEPRECIATION 56,923 - - -
74-TRANSFERS 500,000 456,507 456,507 740,832
TOTAL EXPENDITURES 8,553,694 9,852,688 10,181,582 10,435,124
REVENUE OVER/(UNDER) EXPENDITURES 1,862,939$ 54,118$ 172,140$ 161,318$
Restricted 160,000
Unrestricted 1,318
ENTERPRISE FUND
BUDGET RESOURCE & EXPENDITURE SUMMARY
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
EXPENDITURE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
00-NON DEPARTMENTAL 87,202 157,600 157,600 116,600
10-CITY COUNCIL 40,479 50,825 50,825 46,815
15-ADMINISTRATION 149,600 183,902 183,452 186,819
18-PUBLIC WORKS 92,475 97,307 99,810 106,449
19-FINANCE 261,127 363,581 332,033 316,504
36-FLEET 55,135 70,357 70,390 73,543
50-WATER 788,969 916,670 924,818 1,007,383
54-WASTE WATER 601,202 550,434 696,741 646,021
58-ELECTRIC 5,660,624 6,198,069 6,353,580 6,412,483
70-DEBT PAYMENTS 316,881 807,436 855,825 781,675
70-TRANSFERS 500,000 456,507 456,507 740,832
TOTAL EXPENDITURES 8,553,694 9,852,688 10,181,582 10,435,124
ENTERPRISE FUND
BUDGET RESOURCE & EXPENDITURE SUMMARY
CITY OF SANGER,TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
REVENUE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
WATER
00-4110 WATER BILLING 1,359,801$ 1,167,653$ 1,167,653$ 1,226,035$
00-4115 SERVICE FEES 62,678 64,084 63,000 64,084
TOTAL WATER 1,422,479 1,231,737 1,230,653 1,290,119
SEWER
00-4120 SEWER BILLING 1,076,529 1,065,069 1,065,069 1,118,323
TOTAL SEWER 1,076,529 1,065,069 1,065,069 1,118,323
TAP FEES
00-4200 WATER TAPS 16,000 25,000 80,000 80,000
00-4220 SEWER TAPS 15,500 25,000 80,000 80,000
TOTAL TAP FEES 31,500 50,000 160,000 160,000
ELECTRIC GROUP
00-4140 ELECTRIC INCOME 7,568,318 7,250,000 7,600,000 7,700,000
00-4145 SECURITY LIGHTS 65,122 65,000 60,000 65,000
00-4160 PENALTIES BILLED 149,304 138,000 130,000 150,000
00-4170 METER BASES 35 - - -
00-4171 SAWSET POLE FEE 980 1,500 2,500 2,500
00-4173 POLE CONTACT FEES 29,286 30,500 20,000 30,000
TOTAL ELECTRIC GROUP 7,813,045 7,485,000 7,812,500 7,947,500
INTEREST
00-4800 INTEREST INCOME 3,881 25,000 29,000 29,000
TOTAL INTEREST 3,881 25,000 29,000 29,000
MISCELLANEOUS
00-4910 MISCELLANEOUS 67,327 47,500 55,000 50,000
00-4915 CASH OVER (UNDER)2 - -
00-4930 RETURN CHECK FEES 1,870 2,500 1,500 1,500
TOTAL MISCELLANEOUS 69,199 50,000 56,500 51,500
TOTAL REVENUES 10,416,633$ 9,906,806$ 10,353,722$ 10,596,442$
ENTERPRISE FUND
RESOURCE SUMMARY
CITY OF SANGER,TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
5110 REGULAR SALARIES 878,964 1,032,500 1,005,700 1,038,150
5111 MERIT INCREASE - 20,328 2,350 20,763
5112 TEMP/PART TIME SALARIES 2,238 - - -
5117 VACATION COMPENSATION - 6,750 500 6,250
5120 OVERTIME 35,100 31,600 30,600 31,600
5125 LONGEVITY PAY 7,518 8,549 6,820 7,196
5128 AUTO ALLOWANCE 3,125 3,000 3,000 5,400
5130 FICA 75,831 87,284 83,437 88,747
5140 RETIREMENT 85,296 94,089 90,211 76,546
5150 HEALTH INSURANCE 141,508 148,940 144,400 158,400
5160 WORKER'S COMPENSATI 18,257 26,825 23,575 23,815
5170 T.E.C.1,899 5,750 9,150 10,100
5175 EAP (EMPLOYER ASSIS 665 1,100 850 900
5180 MEDICAL/PHYSICALS 1,165 850 775 775
5182 BACKGROUND CHECKS 450 550 475 475
TOTAL 51-SALARIES AND BENEFITS 1,252,016 1,468,115 1,401,843 1,469,117
52-SUPPLIES AND MATERIALS
5201 OTHER 30 - - -
5205 DATA PROCESSING SUPPLIES 3,960 3,500 3,300 3,500
5210 OFFICE SUPPLIES 6,727 9,750 10,390 10,250
5215 FOOD 410 1,300 1,300 1,250
5220 POSTAGE 12,078 20,000 20,000 20,000
5223 CHEMICAL SUPPLIES 16,182 27,000 27,000 27,000
5225 MAPS & SUBSCRIPTIONS 424 200 200 200
5230 ADVERTISING 3,473 3,450 3,600 3,550
5235 DUES & REGISTRATION 20,963 32,200 27,950 34,800
5240 TRAVEL 4,872 11,350 7,950 12,450
5245 JANITORIAL SUPPLIES 1,201 2,250 1,970 2,500
5250 TOOLS & EQUIPMENT 14,702 15,000 21,300 18,000
5252 MECHANIC SUPPLIES 953 750 750 750
5255 WEARING APPAREL 6,913 12,500 7,700 12,500
5260 SAFETY EQUIPMENT 8,267 12,900 12,900 14,900
5275 FILING FEES (PLATS,LIENS, ETC)- 250 250 225
TOTAL 52-SUPPLIES AND MATERIALS 101,155 152,400 146,560 161,875
008-ENTERPRISE FUND
DEPARTMENTAL EXPENDITURE SUMMARY
CITY OF SANGER,TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
008-ENTERPRISE FUND
DEPARTMENTAL EXPENDITURE SUMMARY
53-MAINTENANCE AND OPERAT
5305 CONTINGENCY RESERVE 31,844 152,500 92,500 25,000
5310 R & M BUILDING 16,562 23,250 14,350 15,250
5315 LEASE- PUBLIC WORKS BLDG - 600 600 600
5320 MOTOR VEHICLE FUEL 40,722 40,450 40,350 42,400
5321 OIL & LUBRICANTS 1,640 2,000 2,000 2,000
5325 R & M MOTOR VEHICLE 23,959 24,650 22,250 24,650
5326 R & M MINOR EQUIPME 7,481 2,900 1,825 3,500
5329 CHRISTMAS DISPLAY 1,270 2,000 240 2,000
5330 EQUIPMENT RENTAL - 5,000 - 5,000
5332 OFFICE MACHINE LEASE 7,972 6,950 7,700 7,700
5335 PERMIT FEES 12,819 11,000 11,000 35,400
5340 HAZARDOUS WASTE DISPOSAL - 1,000 - 1,000
5345 LEASE EQUIPMENT 2,202 2,325 2,075 2,475
5347 VANDALISM REPLACEME - 1,000 - 1,000
5350 FRANCHISE FEES 379,342 372,500 375,000 375,000
5355 METER MAINTENANCE 1,273 14,500 15,000 14,500
5358 WATER MAIN APPLICAT 25,018 20,000 20,000 20,000
5360 SYS REPAIR & MAINT 221,484 70,000 227,850 130,000
5365 TRANSFORMERS 34,929 49,000 49,000 49,000
5371 METER REPL PRGM 2,964 - - -
5372 WATER METER & BOXES 2,982 20,000 20,000 20,000
5373 R & M WATER WELLS 107,912 30,000 30,000 30,000
5374 R & M SCADA 2,480 10,000 10,000 10,000
5377 TESTING 14,613 22,000 22,000 22,000
5385 WATER PURCHASE 64,980 75,000 75,000 75,000
5385 WHSL UTIL PURCHASE-ELEC 4,367,437 4,750,000 5,000,000 5,000,000
5386 UTILITY DEMAND CHARGE 187,179 178,000 205,000 205,000
5386 FINES AND PENALTIES - 3,000 3,000 3,000
5390 RADIOS 1,500 - - -
5397 REIMBURSE FOR DAMAGE CLAIMS 28,145 30,000 30,000 30,000
TOTAL 53-MAINTENANCE AND OPERAT 5,588,709 5,919,625 6,276,740 6,151,475
CITY OF SANGER,TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
008-ENTERPRISE FUND
DEPARTMENTAL EXPENDITURE SUMMARY
54-CONTRACT SERVICES
5410 TML INSURANCE 20,325 40,000 40,000 40,000
5415 ACCOUNTING SERVICES 33,113 30,000 30,000 25,000
5420 CONTRACTUAL SERVICE 8,989 - - -
5425 LEGAL SERVICES 3,281 10,000 10,000 10,000
5426 CREDIT CARD FEES 15,660 18,000 16,000 16,000
5427 BANK FEES (17) - - -
5430 PROFESSIONAL SERVICES 1,854 8,000 6,000 27,750
5440 ENGINEERING/ARCHITECTURAL 13,176 12,000 12,500 19,500
5450 TECHNICAL SUPPORT 11,262 11,000 11,850 11,750
5451 ANNUAL SOFTWARE SUPPORT 20,325 29,250 32,557 32,500
5455 ANNUAL BOND ADMIN FEES 2,901 2,000 2,000 2,000
5470 CONTRACT UTILITY WORK 1,253 50,000 50,000 50,000
5471 CONTRACT TREE TRIMMING - 25,000 25,000 25,000
TOTAL 54-CONTRACT SERVICES 132,122 235,250 235,907 259,500
55-UTILITIES
5510 TELEPHONE 8,256 8,200 8,200 8,200
5515 ELECTRIC 277,394 284,355 283,100 284,600
5516 GAS SERVICE 399 1,100 1,100 1,100
5520 CELL PHONE 4,094 3,800 4,200 4,700
5535 SOLID WASTE 10,226 11,200 10,500 11,200
TOTAL 55-UTILITIES 300,369 308,655 307,100 309,800
57-MUNICIPAL FEES
5745 MUNICIPAL SERVICE BUREAU 1,434 2,000 500 1,500
TOTAL 57-MUNICIPAL FEES 1,434 2,000 500 1,500
59-COMMUNITY SERVICES
5900 SAFETY & INCENTIVE 3,490 6,000 6,000 6,000
5905 ONE PLUS EXP - 1,000 1,000 -
TOTAL 59-COMMUNITY SERVICES 3,490 7,000 7,000 6,000
CITY OF SANGER,TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
008-ENTERPRISE FUND
DEPARTMENTAL EXPENDITURE SUMMARY
60-CAPITAL OUTLAY < $5K
6010 COMPUTER EQUIPMENT - - - -
6020 CAPITAL IMPROVEMENTS - 2,500 1,000 5,750
6025 COMPUTER HARDWARE 10,483 45,200 45,200 9,200
6026 COMPUTER SOFTWARE 561 26,000 25,400 3,400
6055 GENERAL EQUIPMENT 14,527 - - -
TOTAL 60-CAPITAL OUTLAY < $5K 25,571 73,700 71,600 18,350
61-CAPITAL OUTLAY > $5K
6101 EQUIPMENT - 27,000 27,000 35,000
6114 LIGHTING IMPROVEMEN 160,425 50,000 50,000 50,000
6130 MOTOR VEHICLES - - - 55,000
6140 WA. CAPITAL IMPR. EXP - 70,000 70,000 70,000
6140 WASTEWATER CAP. IMP EXP - 150,000 150,000 50,000
6170 WASTEWATER IMPROVEM 113,157 - - 150,000
6180 ELECTRIC SYSTEM IMPRVTS 1,000 125,000 125,000 125,000
TOTAL 61-CAPITAL OUTLAY >$5k 274,582 422,000 422,000 535,000
70-DEBT PAYMENTS
7000 AMORTIZATION EXPENS 20,518 - - -
70XX DEBT SERVICE PRINCIPLE - 532,645 574,645 580,861
70XX DEBT SERVICE INTEREST 14,081 274,791 280,900 200,814
70XX DEBT SERVICE BOND FEES - - 280 -
7099 INTEREST EXPENSE 282,724 - - -
TOTAL 70-DEBT PAYMENTS 317,323 807,436 855,825 781,675
71-DEPRECIATION & BAD DEBT EXPENSE
9000 BAD DEBT EXPENSE 56,923 - - -
TOTAL 71-DEPRECIATION & BAD DEBT EXP 56,923 - - -
74-TRANSFERS
7401 TRANS TO GEN FUND - 350,000 350,000 200,000
7403 TRANS TO CAPITAL PROJ FUND 500,000 - - 275,000
7403 TRANS TO CAP PROJ- WASTEWATER - 106,507 106,507 111,832
7400 TRANS TO STORM RECOVERY FUND - - - 154,000
TOTAL 74-TRANSFERS 500,000 456,507 456,507 740,832
TOTAL ENTERPRISE FUND EXPENDITURES 8,553,694$ 9,852,688$ 10,181,582$ 10,435,124$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
ENTERPRISE FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS - - - -
MATERIALS & SUPPLIES 12,078 20,400 20,400 20,400
MAINTENANCE & OPERATIONS 39,419 80,000 80,000 30,000
CONTRACT SERVICES 32,215 42,000 42,000 52,000
UTILITIES - 8,200 8,200 8,200
COMMUNITY SERVICES 3,490 7,000 7,000 6,000
TOTAL DEPARTMENTAL BUDGET 87,202 157,600 157,600 116,600
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 0.0 0.0 0.0 0.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
99 - NON-DEPARTMENTAL
The Non-Departmental budget accounts for expenses that are not easily attributed to a specific department. These
expenses include postage, property and liability insurance, and tax collection fees. Beginning in 2011-12, telephone
expenses are included in this budget. Specific to the Enterprise Fund, the Non-Departmental budget contains a contingency
fund for emergencies and funds for reimbursing citizens for minor property damages. This budget also includes expenses
associated with the One Plus and Safety and Incentive accounts.
CITY OF SANGER,TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
99-NON-DEPARTMENTAL ACTUAL BUDGET ESTIMATE ADOPTED
52-SUPPLIES AND MATERIALS
00-5210 OFFICE SUPPLIES -$ 400$ 400$ 400$
00-5220 POSTAGE 12,078 20,000 20,000 20,000
TOTAL 52-SUPPLIES AND MATERIALS 12,078 20,400 20,400 20,400
53-MAINTENANCE AND OPERAT
00-5305 CONTINGENCY RESERVE 11,274 50,000 50,000 -
00-5397 REIMBURSE FOR DAMAGE CLAIMS 28,145 30,000 30,000 30,000
TOTAL 53-MAINTENANCE AND OPERATE 39,419 80,000 80,000 30,000
54-CONTRACT SERVICES
00-5410 TML INSURANCE 20,325 40,000 40,000 40,000
00-5420 TAX COLLECTIONS 8,989 - - -
00-5430 PROFESSIONAL SERVICES - - - 10,000
00-5455 ANNUAL BOND ADMIN FEES 2,901 2,000 2,000 2,000
TOTAL 54-CONTRACT SERVIC 32,215 42,000 42,000 52,000
55-UTILITIES
00-5510 TELEPHONE SERVICES - 8,200 8,200 8,200
TOTAL 55-UTILITIES - 8,200 8,200 8,200
59-COMMUNITY SERVICES
00-5900 SAFETY & INCENTIVE 3,490 6,000 6,000 6,000
00-5905 ONE PLUS EXP - 1,000 1,000 -
TOTAL 59-COMMUNITY SERVICES 3,490 7,000 7,000 6,000
TOTAL 00-NON-DEPARTMENTAL 87,202$ 157,600$ 157,600$ 116,600$
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
ENTERPRISE FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 57 75 75 65
MATERIALS & SUPPLIES 2,270 5,250 5,250 6,250
MAINTENANCE & OPERATIONS - - - -
CONTRACT SERVICES 38,152 45,500 45,500 40,500
TOTAL DEPARTMENTAL BUDGET 40,479 50,825 50,825 46,815
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 0.0 0.0 0.0 0.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
10 - MAYOR AND CITY COUNCIL
The City Council is elected by the citizens of the City of Sanger and is responsible for establishing general policy and
direction for city government. The Council's budget is split between the General Fund and the Enterprise Fund and includes
funds to pay for legal services, audit services, and elections.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
10-MAYOR AND COUNCIL ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
10-5160 WORKER'S COMPENSATION 57$ 75$ 75$ 65$
TOTAL 51-SALARIES AND BENEFITS 57 75 75 65
52-SUPPLIES AND MATERIALS
10-5210 OFFICE SUPPLIES 728 1,000 1,000 1,000
10-5215 FOOD 250 250 250
10-5225 MAPS & SUBSCRIPTIONS 352 - - -
10-5235 DUES & REGISTRATIONS 1,190 2,500 2,500 2,500
10-5240 TRAVEL EXPENSE 1,500 1,500 1,500
10-5250 TOOLS & EQUIPMENT (Holiday Display)- - - 1,000
TOTAL 52-SUPPLIES AND MATERIALS 2,270 5,250 5,250 6,250
54-CONTRACT SERVICES
10-5415 ACCOUNTING SERVICES 33,113 30,000 30,000 25,000
10-5425 LEGAL SERVICES 3,281 10,000 10,000 10,000
10-5430 PROFESSIONAL SERVICES 1,758 5,000 5,000 5,000
10-5450 TECHNICAL SUPPORT - 500 500 500
TOTAL 54-CONTRACT SERVICES 38,152 45,500 45,500 40,500
TOTAL 10-MAYOR AND COUNCIL 40,479$ 50,825$ 50,825$ 46,815$
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
ENTERPRISE FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 137,851 162,277 162,277 164,519
MATERIALS & SUPPLIES 6,961 8,175 8,175 8,550
MAINTENANCE & OPERATIONS 837 4,400 4,400 6,900
CONTRACT SERVICES 991 3,750 3,200 3,950
UTILITIES 2,866 1,800 1,900 1,900
CAPITAL EXPENSES 94 3,500 3,500 1,000
COMMUNITY SERVICES - - - -
TOTAL DEPARTMENTAL BUDGET 149,600 183,902 183,452 186,819
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 2.0 2.0 2.0 2.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
15 - ADMINISTRATION
Administration is responsible for the daily operations of all aspects of city government. Administration includes the offices
of the City Manager, City Secretary and Human Resources. Responsibilities of Administration include human resources,
payroll, record keeping, administration of contracts, oversight of other departments, economic development, and long
range planning. The funding for Administration is split between the General Fund and the Enterprise Fund.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
15-ADMINISTRATION ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
15-5110 REGULAR SALARIES 104,590$ 117,500$ 117,500$ 121,850$
15-5111 MERIT INCREASE - 2,350 2,350 2,437
15-5117 VACATION COMPENSATION - 500 500 500
15-5120 OVERTIME 120 250 250 250
15-5125 LONGEVITY PAY 474 600 600 700
15-5128 AUTO ALLOWANCE 3,125 3,000 3,000 3,000
15-5130 FICA 8,139 9,696 9,696 10,299
15-5140 RETIREMENT 9,081 10,681 10,681 8,883
15-5150 HEALTH INSURANCE 11,318 16,000 16,000 14,400
15-5160 WORKER'S COMPENSATION 703 1,000 1,000 1,000
15-5170 T.E.C.144 500 500 1,000
15-5175 EAP (EMPLOYER ASSIST. PROG)64 100 100 100
15-5180 MEDICAL/PHYSICALS 35 50 50 50
15-5182 BACKGROUND CHECKS 58 50 50 50
TOTAL 51-SALARIES AND BENEFITS 137,851 162,277 162,277 164,519
52-SUPPLIES AND MATERIALS
15-5210 OFFICE SUPPLIES 1,141 1,000 1,000 1,000
15-5215 FOOD - 250 250 200
15-5225 MAPS & SUBSCRIPTION 72 200 200 200
15-5230 ADVERTISING 606 1,000 1,000 750
15-5235 DUES & REGISTRATION 2,467 2,400 2,400 3,000
15-5240 TRAVEL EXPENSE 2,365 2,400 2,400 2,500
15-5245 JANITORIAL SUPPLIES 128 500 500 500
15-5255 JANITORIAL APPAREL 182 200 200 200
15-5275 FILING FEES (PLATS,LIENS, ETC)225 225 200
TOTAL 52-SUPPLIES AND MATERIALS 6,961 8,175 8,175 8,550
53-MAINTENANCE AND OPERAT
15-5305 CONTENGENCY RESERVE 250 2,500 2,500 5,000
15-5310 R & M BUILDING 400 750 750 750
15-5320 MOTOR VEHICLE FUEL 187 400 400 400
15-5325 R & M MOTOR VEHICLE - 750 750 750
TOTAL 53-MAINTENANCE AND OPERAT 837 4,400 4,400 6,900
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
15-ADMINISTRATION ACTUAL BUDGET ESTIMATE ADOPTED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
54-CONTRACT SERVICES
15-5430 PROFESSIONAL SERVICES 96 2,000 1,000 1,750
15-5440 ENGINEERING/ARCHITECTURAL - 1,000 1,000 1,000
15-5450 TECHNICAL SUPPORT 895 750 1,200 1,200
TOTAL 54-CONTRACT SERVICES 991 3,750 3,200 3,950
55-UTILITIES
15-5510 TELEPHONE SERVICES 1,096 - - -
15-5515 ELECTRIC 1,101 1,000 1,100 1,100
15-5516 GAS SERVICE 69 200 200 200
15-5520 CELL PHONE 600 600 600 600
TOTAL 55-UTILITIES 2,866 1,800 1,900 1,900
60-CAPITAL OUTLAY < $5K
15-6025 COMPUTER HARDWARE - 1,000 1,000 1,000
15-6026 COMPUTER SOFTWARE 94 2,500 2,500 -
TOTAL 60-CAPITAL OUTLAY <$5K 94 3,500 3,500 1,000
TOTAL 15-ADMINISTRATION 149,600$ 183,902$ 183,452$ 186,819$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
ENTERPRISE FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 82,275 76,707 78,360 84,449
MATERIALS & SUPPLIES 2,014 3,875 4,025 4,225
MAINTENANCE & OPERATIONS 799 975 975 975
CONTRACT SERVICES 4,175 4,750 5,450 12,300
UTILITIES 2,683 2,000 2,000 2,000
CAPITAL EXPENSES 529 9,000 9,000 2,500
DEPRECIATION - - - -
TOTAL DEPARTMENTAL BUDGET 92,475 97,307 99,810 106,449
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 1.0 1.0 1.0 1.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
18 - PUBLIC WORKS ADMINISTRATION
Public Works Administration oversees the Street, Parks and Recreation, Water, Waste Water, and Fleet Maintenance
departments. Public Works Administration is responsible for engineering services and is the City liaison with outside
engineers and contractors. Public Works Administration oversees capital improvement projects as well as review new
subdivision plans and serves as the City's flood plain coordinator.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
18-PUBLIC WORKS ADMINISTRATION ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
18-5110 REGULAR SALARIES 61,409$ 59,000$ 60,000$ 61,800$
18-5111 MERIT INCREASE 858 - 1,236
18-5117 VACATION COMPENSATI 500 - 500
18-5120 OVERTIME 1,452 150 150 150
18-5125 LONGEVITY PAY 136 160 184 232
18-5128 AUTO ALLOWANCE - - - 2,400
18-5130 FICA/MEDICARE 4,538 4,669 4,587 5,305
18-5140 RETIREMENT 4,980 5,020 5,189 4,576
18-5150 HEALTH INSURANCE 9,114 5,500 7,200 7,200
18-5160 WORKER'S COMPENSATI 347 400 450 450
18-5170 T.E.C.72 300 450 450
18-5175 EAP (EMPLOYER ASSIS 32 50 50 50
18-5180 MEDICAL/PHYSICALS 130 50 50 50
18-5182 BACKGROUND CHECKS 65 50 50 50
TOTAL 51-SALARIES AND BENEFITS 82,275 76,707 78,360 84,449
52-SUPPLIES AND MATERIALS
18-5210 OFFICE SUPPLIES 692 1,750 1,750 1,750
18-5215 FOOD 210 300 300 300
18-5230 ADVERTISING 114 150 300 500
18-5235 DUES AND REGISTRATI 404 900 900 900
18-5240 TRAVEL EXPENSE 385 550 550 550
18-5245 JANITORIAL SUPPLIES 209 200 200 200
18-5275 FILING FEES 25 25 25
TOTAL 52-SUPPLIES AND MATERIALS 2,014 3,875 4,025 4,225
53-MAINTENANCE AND OPERAT
18-5310 R & M BUILDING 134 250 250 250
18-5332 OFFICE MACHINE LEAS 665 650 650 650
18-5345 LEASE EQUIPMENT 75 75 75
TOTAL 53-MAINTENANCE AND OPERAT 799 975 975 975
54-CONTRACT SERVICES
18-5440 ENGINEERING/ARCHITE 1,443 1,000 1,500 8,500
18-5450 TECHNICAL SUPPORT 728 500 700 800
18-5451 ANNUAL SOFTWARE SUP 2,004 3,250 3,250 3,000
TOTAL 54-CONTRACT SERVICES 4,175 4,750 5,450 12,300
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
18-PUBLIC WORKS ADMINISTRATION ACTUAL BUDGET ESTIMATE ADOPTED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
55-UTILITIES
18-5510 TELEPHONE SERVICES 750 - - -
18-5515 ELECTRIC 1,441 1,300 1,300 1,300
18-5516 GAS SERVICE 192 400 400 400
18-5520 CELL PHONE 300 300 300 300
TOTAL 55-UTILITIES 2,683 2,000 2,000 2,000
60-CAPITAL OUTLAY < $5K
18-6010 COMPUTER EQUIPMENT - - - -
18-6025 COMPUTER HARDWARE 492 2,000 2,000 1,000
18-6026 COMPUTER SOFTWARE 37 7,000 7,000 1,500
TOTAL 60-CAPITAL OUTLAY < $5K 529 9,000 9,000 2,500
TOTAL 18-PUBLIC WORKS 92,475$ 97,307$ 99,810$ 106,449$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
ENTERPRISE FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 196,242 236,926 208,933 238,854
MATERIALS & SUPPLIES 10,721 11,750 12,700 13,500
MAINTENANCE & OPERATIONS 9,208 7,550 7,200 8,150
CONTRACT SERVICES 36,118 48,500 45,700 46,500
UTILITIES 5,180 2,855 3,000 3,000
CAPITAL EXPENSES 2,224 54,000 54,000 5,000
MUNICIPAL FEES 1,434 2,000 500 1,500
TOTAL DEPARTMENTAL BUDGET 261,127 363,581 332,033 316,504
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 4.0 4.0 4.0 4.0
AUTHORIZED PART TIME EMPLOYEES 1.0 1.0 1.0 1.0
19 - FINANCE
The Finance Department contains the City's Purchasing, Accounts Payable, Accounting, and Utility Billing functions.
Additionally, the Finance Department is responsible for banking and investment activities. Finance prepares and presents
financial reports to the City Manager and the City Council. Finance is also responsible for coordination and preparation of
the budget process as well as monitoring of departmental budgets.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
19-FINANCE ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
19-5110 REGULAR SALARIES 150,097$ 175,000$ 158,000$ 175,000$
19-5111 MERIT INCREASE 3,500 - 3,500
19-5112 TEMP/PART TIME SALARIES 2,238 - - -
19-5117 VACATION COMPENSATION 500 - -
19-5120 OVERTIME 329 1,500 500 1,500
19-5125 LONGEVITY PAY 616 876 212 356
19-5130 FICA 12,146 14,000 12,697 14,428
19-5140 RETIREMENT 13,299 15,050 13,649 12,445
19-5150 HEALTH INSURANCE 16,138 24,000 21,600 28,800
19-5160 WORKER'S COMPENSATI 529 1,000 750 1,000
19-5170 T.E.C.725 800 1,250 1,500
19-5175 EAP (EMPLOYER ASSIS 125 350 100 150
19-5180 MEDICAL/PHYSICALS - 200 100 100
19-5182 BACKGROUND CHECKS - 150 75 75
TOTAL 51-SALARIES AND BENEFITS 196,242 236,926 208,933 238,854
52-SUPPLIES AND MATERIALS
19-5201 OTHER 30 - - -
19-5205 DATA PROCESSING SUPPLIES 3,960 3,500 3,300 3,500
19-5210 OFFICE SUPPLIES 2,874 3,500 3,500 3,500
19-5235 DUES & REGISTRATION 2,182 3,000 3,200 3,500
19-5240 TRAVEL 1,532 1,500 2,300 2,500
19-5245 JANITORIAL SUPPLIES 143 250 400 500
TOTAL 52-SUPPLIES AND MATERIALS 10,721 11,750 12,700 13,500
53-MAINTENANCE AND OPERAT
19-5310 R & M BUILDING 1,901 1,000 100 1,000
19-5320 MOTOR VEHICLE FUEL - 250 50 100
19-5332 OFFICE MACHINE LEASE 7,307 6,300 7,050 7,050
TOTAL 53-MAINTENANCE AND OPERAT 9,208 7,550 7,200 8,150
54-CONTRACT SERVICES
19-5426 CREDIT CARD FEES 15,660 18,000 16,000 16,000
19-5427 BANK FEES (17) - - -
19-5430 PROFESSIONAL SERVICES 1,000 - 1,000
19-5450 TECHNICAL SUPPORT 2,154 3,500 3,700 3,500
19-5451 ANNUAL SOFTWARE SUPPORT 18,321 26,000 26,000 26,000
TOTAL 54-CONTRACT SERVICES 36,118 48,500 45,700 46,500
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
19-FINANCE ACTUAL BUDGET ESTIMATE ADOPTED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
55-UTILITIES
19-5510 TELEPHONE 2,191 - - -
19-5515 ELECTRIC 2,201 2,055 2,200 2,200
19-5516 GAS SERVICE 138 200 200 200
19-5520 CELL PHONE 650 600 600 600
19-5530 INTERNET - - - -
TOTAL 55-UTILITIES 5,180 2,855 3,000 3,000
57-MUNICIPAL FEES
19-5745 MUNICIPAL SERVICE BUREAU 1,434 2,000 500 1,500
TOTAL 57-MUNICIPAL FEES 1,434 2,000 500 1,500
60-CAPITAL OUTLAY < $5K
19-6025 COMPUTER HARDWARE 2,037 40,000 40,000 5,000
19-6026 COMPUTER SOFTWARE 187 14,000 14,000
TOTAL 60-CAPITAL OUTLAY < $5K 2,224 54,000 54,000 5,000
TOTAL 19-FINANCE 261,127$ 363,581$ 332,033$ 316,504$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
ENTERPRISE FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 42,090 52,707 52,193 50,993
MATERIALS & SUPPLIES 3,173 4,100 4,240 4,100
MAINTENANCE & OPERATIONS 5,418 4,700 5,400 5,450
CONTRACT SERVICES 56 150 1,957 1,650
UTILITIES 4,379 5,600 5,600 5,600
CAPITAL EXPENSES 19 3,100 1,000 5,750
DEPRECIATION - - - -
TOTAL DEPARTMENTAL BUDGET 55,135 70,357 70,390 73,543
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 1.0 1.0 1.0 1.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
36 - FLEET SERVICES
The Fleet Services department provides vehicle and equipment maintenance for all City departments. The budget for Fleet
Services is split between the General Fund and the Enterprise Fund.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
36-FLEET SERVICES ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
36-5110 REGULAR SALARIES 31,935$ 36,000$ 36,000$ 34,000$
36-5111 MERIT INCREASE - 720 - 680
36-5117 VACATION COMPENSATI - 750 - 750
36-5120 OVERTIME - 500 500 500
36-5125 LONGEVITY PAY 156 200 180 248
36-5130 FICA 2,229 3,054 2,934 2,894
36-5140 RETIREMENT 2,476 3,283 3,154 2,496
36-5150 HEALTH INSURANCE 3,969 6,000 7,200 7,200
36-5160 WORKER'S COMPENSATI 1,112 1,850 1,300 1,300
36-5170 T.E.C.- 200 750 750
36-5175 EAP (EMPLOYER ASSIS 25 50 50 50
36-5180 MEDICAL/PHYSICALS 155 50 75 75
36-5182 BACKGROUND CHECKS 33 50 50 50
TOTAL 51-SALARIES AND BENEFITS 42,090 52,707 52,193 50,993
52-SUPPLIES AND MATERIALS
36-5210 OFFICE SUPPLIES - - 140 -
36-5223 CHEMICAL SUPPLIES 360 1,000 1,000 1,000
36-5235 DUES & REGISTRATION 149 400 400 400
36-5245 JANITORIAL SUPPLIES 75 150 150 150
36-5250 TOOLS & EQUIPMENT 993 1,000 1,000 1,000
36-5252 MECHANIC SUPPLIES 953 750 750 750
36-5255 WEARING APPAREL 400 400 400 400
36-5260 SAFETY EQUIPMENT 243 400 400 400
TOTAL 52-SUPPLIES AND MATERIALS 3,173 4,100 4,240 4,100
53-MAINTENANCE AND OPERAT
36-5310 R & M BUILDING 2,003 750 750 750
36-5320 MOTOR VEHICLE FUEL 683 900 900 900
36-5321 OIL & LUBRICANTS 1,640 2,000 2,000 2,000
36-5325 R & M MOTOR VEHICLE 191 400 400 400
36-5326 R & M MINOR EQUIPME 499 400 1,000 1,000
36-5345 LEASE/PURCHASE EQUIP 402 250 - 400
36-5360 REPAIR & MAINT. EQU - - 350 -
TOTAL 53-MAINTENANCE AND OPERAT 5,418 4,700 5,400 5,450
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
36-FLEET SERVICES ACTUAL BUDGET ESTIMATE ADOPTED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
54-CONTRACT SERVICES
36-5450 TECHNICAL SUPPORT 56 150 150 150
36-5451 ANNUAL SOFTWARE SUPPORT - - 1,807 1,500
TOTAL 54-CONTRACT SERVICes 56 150 1,957 1,650
55-UTILITIES
36-5510 TELEPHONE SERVICES 270 - - -
36-5515 ELECTRIC 3,809 5,000 5,000 5,000
36-5516 GAS SERVICE - 300 300 300
36-5520 CELL PHONE 300 300 300 300
TOTAL 55-UTILITIES 4,379 5,600 5,600 5,600
60-CAPITAL OUTLAY < $5K
36-6020 MECH. SHOP IMPROVEM 2,500 1,000 5,750
36-6026 COMPUTER SOFTWARE 19 600 - -
TOTAL 60-CAPITAL OUTLAY < $5K 19 3,100 1,000 5,750
TOTAL 36-FLEET SERVICES 55,135$ 70,357$ 70,390$ 73,543$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
ENTERPRISE FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 184,105 287,570 265,768 280,683
MATERIALS & SUPPLIES 14,669 17,800 18,650 18,800
MAINTENANCE & OPERATIONS 458,773 418,300 447,400 449,900
CONTRACT SERVICES 3,290 2,000 2,000 12,000
UTILITIES 121,097 120,600 120,600 120,600
CAPITAL EXPENSES 112 70,400 70,400 125,400
DEBT/LEASE PAYMENTS - - - -
DEPRECIATION - - - -
TOTAL DEPARTMENTAL BUDGET 782,046 916,670 924,818 1,007,383
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 5.0 5.0 5.0 5.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
50 - WATER
The Water Department operates and maintains the City's potable water system which provides water service to over 2,000
customers.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
50-WATER ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
50-5110 REGULAR SALARIES 101,665$ 185,000$ 175,000$ 180,000$
50-5111 MERIT INCREASE 3,700 - 3,600
50-5117 VACATION COMPENSATI 2,000 - 2,000
50-5120 OVERTIME 17,497 15,000 15,000 15,000
50-5125 LONGEVITY PAY 1,892 2,036 968 952
50-5130 FICA 13,524 16,619 15,277 16,124
50-5140 RETIREMENT 15,217 17,865 16,423 13,907
50-5150 HEALTH INSURANCE 24,924 30,000 30,000 36,000
50-5160 WORKER'S COMPENSATI 7,856 13,500 10,000 10,000
50-5170 T.E.C.310 1,250 2,500 2,500
50-5175 EAP (EMPLOYER ASSIS 131 200 200 200
50-5180 MEDICAL/PHYSICALS 795 300 300 300
50-5182 BACKGROUND CHECKS 294 100 100 100
TOTAL 51-SALARIES AND BENEFITS 184,105 287,570 265,768 280,683
52-SUPPLIES AND MATERIALS
50-5210 OFFICE SUPPLIES 55 600 600 600
50-5223 CHEMICAL SUPPLIES 5,945 6,000 6,000 6,000
50-5230 ADVTG (WA. DRINKING)1,878 1,300 1,300 1,300
50-5235 DUES & REGISTRATION 2,289 2,000 2,850 3,000
50-5240 TRAVEL EXPENSE 75 200 200 200
50-5245 JANITORIAL SUPPLIES 171 200 200 200
50-5250 MINOR TOOLS 2,500 2,500 2,500 2,500
50-5255 WEARING APPAREL 1,101 2,500 2,500 2,500
50-5260 SAFETY EQUIPMENT 655 2,500 2,500 2,500
TOTAL 52-SUPPLIES AND MATERIALS 14,669 17,800 18,650 18,800
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
50-WATER ACTUAL BUDGET ESTIMATE ADOPTED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
53-MAINTENANCE AND OPERAT
50-5305 CONTINGENCY RESERVE 20,320 40,000 40,000 10,000
50-5310 R & M BUILDING 7,651 500 500 500
50-5315 LEASE- PUBLIC WORKS BLDG - 600 600 600
50-5320 MOTOR VEHICLE FUEL 20,710 18,900 21,000 21,000
50-5325 R & M MOTOR VEHICLE 1,951 10,000 10,000 10,000
50-5326 R & M MINOR EQUIPME 493 500 500 500
50-5335 PERMIT FEES 4,448 2,000 2,000 34,500
50-5345 LEASE EQUIPMENT 600 800 800 800
50-5358 WATER MAIN APPLICAT 25,018 20,000 20,000 20,000
50-5371 METER REPL PRGM 2,964 - - -
50-5372 WATER METER & BOXES 2,982 20,000 20,000 20,000
50-5373 R & M WATER WELLS 107,912 30,000 30,000 30,000
50-5374 R & M SCADA 2,480 10,000 10,000 10,000
50-5377 TESTING 7,585 12,000 12,000 12,000
50-5385 WATER PURCHASE 64,980 75,000 75,000 75,000
50-5386 UTILITY DEMAND CHARGE 187,179 178,000 205,000 205,000
50-5390 RADIOS 1,500 - - -
TOTAL 53-MAINTENANCE AND OPERAT 458,773 418,300 447,400 449,900
54-CONTRACT SERVICES
50-5430 PROFESSIONAL SVCS - - - 10,000
50-5450 TECHNICAL SUPPORT 3,290 2,000 2,000 2,000
TOTAL 54-CONTRACT SERVICES 3,290 2,000 2,000 12,000
55-UTILITIES
50-5510 TELEPHONE SERVICES 1,153 - - -
50-5515 ELECTRIC 119,122 120,000 120,000 120,000
50-5520 CELL PHONE 822 600 600 600
TOTAL 55-UTILITIES 121,097 120,600 120,600 120,600
60-CAPITAL OUTLAY < $5K
50-6026 COMPUTER SOFTWARE 112 400 400 400
TOTAL 60-CAPITAL OUTLAY <$5K 112 400 400 400
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
50-WATER ACTUAL BUDGET ESTIMATE ADOPTED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
61-CAPITAL OUTLAY > $5K
50-6130 MOTOR VEHICLES - - - 55,000
50-6140 WA. CAPITAL IMPR. EXP - 70,000 70,000 70,000
TOTAL 61-CAPITAL OUTLAY >$5K - 70,000 70,000 125,000
90-BAD DEBT EXPENSE
50-9000 BAD DEBT EXPENSE 6,923 - - -
TOTAL 71-DEPRECIATION 6,923 - - -
TOTAL 50-WATER 788,969$ 916,670$ 924,818$ 1,007,383$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
ENTERPRISE FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 143,591 148,434 133,541 142,121
MATERIALS & SUPPLIES 13,175 25,700 26,400 26,200
MAINTENANCE & OPERATIONS 166,731 70,500 231,000 122,400
CONTRACT SERVICES 2,128 - - -
UTILITIES 154,712 155,800 155,800 155,300
CAPITAL EXPENSES 114,495 150,000 150,000 200,000
DEPRECIATION - - - -
TOTAL DEPARTMENTAL BUDGET 594,832 550,434 696,741 646,021
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 2.0 2.0 2.0 2.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
54 - WASTE WATER
The Waste Water Department is responsible for the collection and treatment of waste water through the City's sanitary
sewer system.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
54-WASTE WATER ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
54-5110 REGULAR SALARIES 98,660$ 105,000$ 95,000$ 99,500$
54-5111 MERIT INCREASE 2,100 - 1,990
54-5117 VACATION COMPENSATI 500 - 500
54-5120 OVERTIME 9,648 4,200 4,200 4,200
54-5125 LONGEVITY PAY 868 965 964 660
54-5130 FICA 8,697 9,021 8,013 8,548
54-5140 RETIREMENT 9,719 9,698 8,614 7,373
54-5150 HEALTH INSURANCE 13,095 12,000 12,000 14,400
54-5160 WORKER'S COMPENSATI 2,696 4,000 4,000 4,000
54-5170 T.E.C.144 700 500 700
54-5175 EAP (EMPLOYER ASSIS 64 100 100 100
54-5180 MEDICAL/PHYSICALS - 100 100 100
54-5182 BACKGROUND CHECKS - 50 50 50
TOTAL 51-SALARIES AND BENEFITS 143,591 148,434 133,541 142,121
52-SUPPLIES AND MATERIALS
54-5223 CHEMICAL SUPPLIES 9,877 20,000 20,000 20,000
54-5235 DUES & REGISTRATION 1,299 1,000 1,700 1,500
54-5240 TRAVEL EXPENSE - 200 200 200
54-5245 JANITORIAL SUPPLIES 180 200 200 200
54-5250 TOOLS & EQUIPMENT 694 1,500 1,500 1,500
54-5255 WEARING APPAREL 640 800 800 800
54-5260 SAFETY EQUIPMENT 485 2,000 2,000 2,000
TOTAL 52-SUPPLIES AND MATERIALS 13,175 25,700 26,400 26,200
53-MAINTENANCE AND OPERAT
54-5310 R & M BUILDING 1,739 10,000 10,000 10,000
54-5325 R & M MOTOR VEHICLE 313 1,500 1,500 1,500
54-5335 PERMIT FEES 8,371 9,000 9,000 900
54-5360 SYSTEM MAINTENANCE 149,280 40,000 200,500 100,000
54-5377 TESTING 7,028 10,000 10,000 10,000
TOTAL 53-MAINTENANCE AND OPERAT 166,731 70,500 231,000 122,400
54-CONTRACT SERVICES
54-5440 ENGINEERING/ARCHITE 2,128 - - -
TOTAL 54-CONTRACT SERVICES 2,128 - - -
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
54-WASTE WATER ACTUAL BUDGET ESTIMATE ADOPTED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
55-UTILITIES
54-5510 TELEPHONE SERVICES 1,594 - - -
54-5515 ELECTRIC 142,892 145,000 145,000 145,000
54-5520 CELL PHONE - 800 800 300
54-5535 SOLID WASTE 10,226 10,000 10,000 10,000
TOTAL 55-UTILITIES 154,712 155,800 155,800 155,300
60-CAPITAL OUTLAY < $5K
54-6025 COMPUTER HARDWARE 1,338
TOTAL 60-CAPITAL OUTLAY <$5K 1,338 - - -
61-CAPITAL OUTLAY > $5K
54-6140 WASTEWATER CAP. IMP EXP 150,000 150,000 50,000
54-6170 WASTEWATER IMPROVEM 113,157 - - 150,000
TOTAL 61-CAPITAL OUTLAY >$5K 113,157 150,000 150,000 200,000
90-BAD DEBT EXPENSE
54-9000 BAD DEBT EXPENSE 6,370 - - -
TOTAL 71-DEPRECIATION 6,370 - - -
TOTAL 54-WASTE WATER 601,202$ 550,434$ 696,741$ 646,021$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
ENTERPRISE FUND DEPARTMENT DESCRIPTION AND RESPONSIBILITIES
2010-11 2011-12 2011-12 2012-13
BUDGET SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALARIES & BENEFITS 465,805 503,419 500,695 507,433
MATERIALS & SUPPLIES 36,094 55,350 46,720 59,850
MAINTENANCE & OPERATIONS 4,907,524 5,333,200 5,500,365 5,527,700
CONTRACT SERVICES 14,997 88,600 90,100 90,600
UTILITIES 9,452 11,800 10,000 13,200
CAPITAL EXPENSES 21,255 205,700 205,700 213,700
DEBT/LEASE PAYMENTS 442 - - -
DEPRECIATION - - - -
TOTAL DEPARTMENTAL BUDGET 5,455,569 6,198,069 6,353,580 6,412,483
2010-11 2011-12 2011-12 2012-13
PERSONNEL SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
AUTHORIZED FULL TIME EMPLOYEES 7.0 7.0 7.0 7.0
AUTHORIZED PART TIME EMPLOYEES 0.0 0.0 0.0 0.0
58 - ELECTRIC
The Electric Department provides electric services to over 2,000 customers and maintains the electrical distribution system
within the City's electric service area.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
58-ELECTRIC ACTUAL BUDGET ESTIMATE ADOPTED
51-SALARIES AND BENEFITS
58-5110 REGULAR SALARIES 330,608$ 355,000$ 364,200$ 366,000$
58-5111 MERIT INCREASE - 7,100 - 7,320
58-5117 VACATION COMPENSATI - 2,000 - 2,000
58-5120 OVERTIME 6,054 10,000 10,000 10,000
58-5125 LONGEVITY PAY 3,376 3,712 3,712 4,048
58-5130 FICA 26,558 30,225 30,233 31,149
58-5140 RETIREMENT 30,524 32,492 32,500 26,866
58-5150 HEALTH INSURANCE 62,950 55,440 50,400 50,400
58-5160 WORKER'S COMPENSATI 4,957 5,000 6,000 6,000
58-5170 T.E.C.504 2,000 3,200 3,200
58-5175 EAP (EMPLOYER ASSIS 224 250 250 250
58-5180 MEDICAL/PHYSICALS 50 100 100 100
58-5182 BACKGROUND CHECKS - 100 100 100
TOTAL 51-SALARIES AND BENEFITS 465,805 503,419 500,695 507,433
52-SUPPLIES AND MATERIALS
58-5210 OFFICE SUPPLIES 1,237 1,500 2,000 2,000
58-5215 FOOD 200 500 500 500
58-5230 ADVERTSING 875 1,000 1,000 1,000
58-5235 DUES & REGISTRATION 10,983 20,000 14,000 20,000
58-5240 TRAVEL EXPENSE 515 5,000 800 5,000
58-5245 JANITORIAL SUPPLIES 295 750 320 750
58-5250 TOOLS & EQUIPMENT 10,515 10,000 16,300 12,000
58-5255 WEARING APPAREL 4,590 8,600 3,800 8,600
58-5260 SAFETY EQUIPMENT 6,884 8,000 8,000 10,000
TOTAL 52-SUPPLIES AND MATERIALS 36,094 55,350 46,720 59,850
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
58-ELECTRIC ACTUAL BUDGET ESTIMATE ADOPTED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
53-MAINTENANCE AND OPERAT
58-5305 CONTINGENCY RESERVE - 60,000 - 10,000
58-5310 R & M BUILDING 2,734 10,000 2,000 2,000
58-5320 MOTOR VEHICLE FUEL 19,142 20,000 18,000 20,000
58-5325 R & M MOTOR VEHICLE 21,504 12,000 9,600 12,000
58-5326 R & M MINOR EQUIPME 6,489 2,000 325 2,000
58-5329 CHRISTMAS DISPLAY 1,270 2,000 240 2,000
58-5330 EQUIPMENT RENTAL - 5,000 - 5,000
58-5340 HAZARDOUS WASTE DISPOSAL - 1,000 - 1,000
58-5345 LEASE EQUIPMENT 1,200 1,200 1,200 1,200
58-5347 VANDALISM REPLACEME - 1,000 - 1,000
58-5350 FRANCHISE FEES 379,342 372,500 375,000 375,000
58-5355 METER MAINTENANCE 1,273 14,500 15,000 14,500
58-5360 SYSTEM MAINTENANCE 72,204 30,000 27,000 30,000
58-5365 TRANSFORMERS 34,929 49,000 49,000 49,000
58-5385 WHOLESALE UTILITY PURCHASE 4,367,437 4,750,000 5,000,000 5,000,000
58-5386 FINES AND PENALTIES - 3,000 3,000 3,000
TOTAL 53-MAINTENANCE AND OPERAT 4,907,524 5,333,200 5,500,365 5,527,700
54-CONTRACT SERVICES
58-5440 ENGINEERING ARCHITE 9,605 10,000 10,000 10,000
58-5450 TECHNICAL SUPPORT 4,139 3,600 3,600 3,600
58-5451 ANNUAL SOFTWARE SUPPORT - - 1,500 2,000
58-5470 CONTRACT UTILITY WORK 1,253 50,000 50,000 50,000
58-5471 CONTRACT TREE TRIMMING - 25,000 25,000 25,000
TOTAL 54-CONTRACT SERVICES 14,997 88,600 90,100 90,600
55-UTILITIES
58-5510 TELEPHONE SERVICES 1,202 - - -
58-5515 ELECTRIC 6,828 10,000 8,500 10,000
58-5520 CELL PHONE 1,422 600 1,000 2,000
58-5535 SOLID WASTE - 1,200 500 1,200
TOTAL 55-UTILITIES 9,452 11,800 10,000 13,200
63-CAPITAL IMPROVEMENTS
58-6314 LIGHTING IMPRVTS (BALL P)160,425 - - -
58-6380 ELECTRIC SYSTEM IMPRVTS 1,000 - - -
TOTAL 63-CAPITAL IMPROVEMENTS 161,425 - - -
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
58-ELECTRIC ACTUAL BUDGET ESTIMATE ADOPTED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
60-CAPITAL OUTLAY < $5K
58-6025 COMPUTER HARDWARE 6,616 2,200 2,200 2,200
58-6026 COMPUTER SOFTWARE 112 1,500 1,500 1,500
58-6055 GENERAL EQUIP(STUMP GRINDER)14,527 - - -
TOTAL 60-CAPITAL OUTLAY <$5K 21,255 3,700 3,700 3,700
61-CAPITAL OUTLAY > $5K
58-6101 EQUIPMENT - 27,000 27,000 35,000
58-6114 LIGHTING IMPROVEMEN - 50,000 50,000 50,000
58-6180 ELECTRIC SYSTEM IMPRVTS 125,000 125,000 125,000
TOTAL 61-CAPITAL OUTLAY >$5K - 202,000 202,000 210,000
70-DEBT PAYMENTS
58-7099 INTEREST EXPENSE 442 - - -
TOTAL 70-DEBT PAYMENTS 442 - - -
90-BAD DEBT EXPENSE
58-9000 BAD DEBT EXPENSE 43,630 - - -
TOTAL 71-DEPRECIATION 43,630 - - -
TOTAL 58-ELECTRIC 5,660,624$ 6,198,069$ 6,353,580$ 6,412,483$
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
70-DEBT SERVICE ACTUAL BUDGET ESTIMATE ADOPTED
70-7000 AMORTIZATION EXPENSE 20,518$ -$ -$ -$
70-7006 99 REV. BOND INTEREST 4,510 - - -
70-7010 96 REV BOND PRINCIPAL - 70,000 70,000 -
70-7012 96 REV. BD. DEBT. INTEREST 10,449 17,908 17,908 -
70-7017 N/P METER SYSTEM WELLS FARGO - 85,939 85,939 92,061
70-7018 N/P METERS SYS. INT (1,374) 18,516 18,516 12,394
70-7019 2002 PRINCIPAL - 120,000 120,000 -
70-7020 2002 DEBT SERV INTEREST - 88,150 88,150 -
70-7022 2006 CO. & REV. BD PYMT PRINC - 213,300 213,300 221,400
70-7023 2006 CO & REV INT. PYMT - 105,703 105,703 97,172
70-7025 2007 CO & REV BOND PRINCIPAL - 43,406 43,406 46,200
70-7026 2007 CO & REV BD INTEREST 496 44,514 44,514 42,108
70-7028 2012 REFUNDING BOND PRINCIPLE - - 42,000 221,200
70-7029 2012 REFUNDING BOND INTEREST - - 6,109 49,140
70-7080 BOND SERVICE FEES - - 280 -
70-7099 INTEREST EXPENSE 282,282 - - -
TOTAL 70-DEBT PAYMENTS 316,881 807,436 855,825 781,675
TOTAL 70-DEBT SERVICE 316,881$ 807,436$ 855,825$ 781,675$
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
74-TRANSFERS ACTUAL BUDGET ESTIMATE ADOPTED
74-TRANSFERS
74-7401 TRANS TO GEN FUND -$ 350,000$ 350,000$ 200,000$
74-7403 TRANS TO CAPITAL PROJ FUND 500,000 - - 275,000
74-7403 TRANS TO CAP PROJ- WASTEWATER - 106,507 106,507 111,832
74-7400 TRANS TO STORM RECOVERY FUND - - - 154,000
TOTAL 74-TRANSFERS 500,000 456,507 456,507 740,832
TOTAL 74-TRANSFERS 500,000$ 456,507$ 456,507$ 740,832$
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
Special
Revenue
Funds
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
REVENUE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALES TAX 291,450$ 230,000$ 275,000$ 250,000$
INTEREST 1,852 3,000 1,800 2,000
RENTAL INCOME (103 BOLIVAR)25,685 66,286 19,665 78,660
TOTAL REVENUES 318,987 299,286 296,465 330,660
2010-11 2011-12 2011-12 2012-13
EXPENDITURE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
CONTRACT SERVICES - 18,000 313 18,000
CAPITAL OUTLAY > $5K 30,000 - - -
DEBT PAYMENTS 61,267 61,267 61,267 61,267
TRANSFERS 18,000 15,500 15,500 20,500
TOTAL EXPENDITURES 109,267 94,767 77,080 99,767
REVENUE OVER/(UNDER) EXPENDITURES 209,720$ 204,519$ 219,385$ 230,893$
BUDGET RESOURCE & EXPENDITURE SUMMARY
4A FUND
The 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.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED
54-CONTRACT SERVICES
5420 CONTRACTUAL SERVICE -$ -$ -$ -$
5445 PROPERTY TAXES - 18,000 313 18,000
TOTAL 54-CONTRACT SERVICES - 18,000 313 18,000
61-CAPITAL OUTLAY > $5K
6101 103 BOLIVAR RENOVATION 30,000 - - -
6105 PROJECTS - ELM ST - - - -
TOTAL 61-CAPITAL OUTLAY >$5k 30,000 - - -
70-DEBT PAYMENTS
7007 NOTE PYMTS - WAREHOUSE 33,432 35,002 35,002 36,647
7099 INTEREST EXPENSE 27,835 26,265 26,265 24,620
TOTAL 70-DEBT PAYMENTS 61,267 61,267 61,267 61,267
74-TRANSFERS
7401 TRANS TO GEN FUND 18,000 15,500 15,500 20,500
TOTAL 74-TRANSFERS 18,000 15,500 15,500 20,500
TOTAL 4A FUND EXPENDITURES 109,267$ 94,767$ 77,080$ 99,767$
4A FUND EXPENDITURE BY DEPARTMENT
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
REVENUE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
SALES TAX 280,825$ 230,000$ 275,000$ 250,000$
INTEREST 4,795 3,000 2,900 3,000
TOTAL REVENUES 285,620 233,000 277,900 253,000
2009-10 2010-11 2010-11 2012-13
EXPENDITURE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
CONTRACT SERVICES - - - -
CAPITAL OUTLAY > $5K 261,956 - - -
CAPITAL PROJECTS 46,476 - - -
TRANSFERS 198,000 195,500 195,500 200,500
TOTAL EXPENDITURES 506,432 195,500 195,500 200,500
REVENUE OVER/(UNDER) EXPENDITURES (220,812)$ 37,500$ 82,400$ 52,500$
4B FUND
BUDGET RESOURCE & EXPENDITURE SUMMARY
The 4B Fund is funded by a 1/2 cent sales tax. It is used primarily to make quality of life improvements in the Sanger
community. The 4B Fund is the primary revenue sources for the new sports park and has funded multiple other projects
such as the downtown streetscape project.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
REVENUE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
HOTEL OCCUPANCY TAX FUND -$ 12,000$ 14,000$ 14,000$
P.L.U.S. ONE FUND - - - 250
MUNICIPAL COURT TECHNOLOGY FUND - - - 2,500
TOTAL REVENUES -$ 12,000$ 14,000$ 16,750$
2010-11 2011-12 2011-12 2012-13
EXPENDITURE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
HOTEL OCCUPANCY TAX FUND - 6,000 7,000 7,000
P.L.U.S. ONE FUND - - - 250
MUNICIPAL COURT TECHNOLOGY FUND - - - 2,500
TOTAL EXPENDITURES -$ 6,000$ 7,000$ 9,750$
REVENUE OVER/(UNDER) EXPENDITURES -$ 6,000$ 7,000$ 7,000$
SPECIAL REVENUE FUNDS
BUDGET RESOURCES & EXPENDITURE SUMMARY
Special Revenue Funds within the City of Sanger consist of the Hotel Occupancy Tax Fund, the P.L.U.S One Fund, and the
Municipal Court Technology Fund. The Hotel Occupancy Tax (HOT)Fund is funded by local hotel taxes applied to sleeping
rooms and used for the enhancement of tourism within the Sanger community. The funds collected in the P.L.U.S One
Fund are used to provide assistance to hardship stricken families to maintain utility services. Funds collected in the
Municipal Court Technology Fund are used to purchase and maintain technological enhancements for the municipal court.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
REVENUE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
HOTEL OCCUPANCY TAX -$ 12,000$ 14,000$ 14,000$
TOTAL REVENUES -$ 12,000$ 14,000$ 14,000$
2010-11 2011-12 2011-12 2012-13
EXPENDITURE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
CONTRACT SVCS-CHAMBER OF COMMERCE - 6,000 7,000 7,000
TOTAL EXPENDITURES -$ 6,000$ 7,000$ 7,000$
REVENUE OVER/(UNDER) EXPENDITURES -$ 6,000$ 7,000$ 7,000$
HOTEL OCCUPANCY TAX FUND
BUDGET RESOURCES & EXPENDITURE SUMMARY
The Hotel Occupancy Tax (HOT) Fund is funded by local hotel taxes applied to sleeping rooms. The HOT fund is used for
the enhancement of tourism to the Sanger community.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
REVENUE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
P.L.U.S ONE DONATIONS -$ -$ -$ 250$
TOTAL REVENUES -$ -$ -$ 250$
2010-11 2011-12 2011-12 2012-13
EXPENDITURE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
CONTRACT SVCS-UTILITY PYMT ASSISTANCE - - - -
TOTAL EXPENDITURES -$ -$ -$ -$
REVENUE OVER/(UNDER) EXPENDITURES -$ -$ -$ 250$
P.L.U.S. ONE PROGRAM
BUDGET RESOURCES & EXPENDITURE SUMMARY
The P.L.U.S. One Program (Prevent Loss of Utility Service) collects contributions via monthly utility bill payment donations
to provide assistance to hardship stricken families to maintain utility services.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
REVENUE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
TECHNOLOGY FEE -$ -$ -$ 2,500$
TOTAL REVENUES -$ -$ -$ 2,500$
2010-11 2011-12 2011-12 2012-13
EXPENDITURE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
TECHNOLOGY ENHANCEMENTS - - - 2,500
TOTAL EXPENDITURES -$ -$ -$ 2,500$
REVENUE OVER/(UNDER) EXPENDITURES -$ -$ -$ -$
MUNICIPAL COURT TECHNOLOGY FUND
BUDGET RESOURCES & EXPENDITURE SUMMARY
The Municipal Court Technology Fund collects a technolgy fee from each defendant convicted of a misdemeanor offence
within the City of Sanger Municipal Court. These funds may only be used for the purpose of purchasining or maintaining
technological enhancements for the municipal court.
Capital
Improvements
City of Sanger, Texas
Five Year Capital Improvement Plan
2012 - 2017
Date: June 30, 2012
This plan addresses capital improvement needs in the City of Sanger over the next five years in the areas
of Thoroughfares, Sidewalks, Drainage, Water Lines, Wastewater Lines, Parks and other Facilities. The
plan discusses needs in each area and provides priorities, funding sources and timelines for projects
expected to be completed in the next two years.
Water and Wastewater improvements are addressed in further detail in the Comprehensive
Water/Wastewater Study completed by KSA Engineering. Their plan calls for over $5,000,000 in water
improvements and over $3,500,000 in wastewater improvements over the next five years. To do all of
these projects would require incurring significant long term debt. Incurring such a large bond debt at
this time is not recommended due to the uncertainty in the economy and the fact that growth, and the
revenue streams it produces for new infrastructure, are just starting to return to Sanger. We also have
to keep in mind the significant debt we will incur once we begin construction of the new wastewater
plant. While this is still several years or more down the road, any debt incurred now will most likely still
be on the books then. That being said, some of the projects on the five year list will need to be done in
the next five years to encourage commercial and industrial growth.
As in any City with older infrastructure, maintenance and rehabilitation of existing infrastructure is an
ongoing and never ending process. It is easy to get behind and hard to catch up. Over the last three
years more and more resources have been dedicated to infrastructure maintenance and replacement
and several projects have been completed. This is a trend that needs to continue as we try to catch up
with our aging and ailing infrastructure.
Projects Scheduled in 2012:
Sports Park and Keaton Road Extension – 2,060 linear feet of roadway
Keaton Road Reconstruction – 2,270 linear feet of roadway
Bolivar Water Line replacement – 2,050 feet of 8” water line replacing a 6” line
Third Street water line Replacement – 625 linear feet of 6” water line replacing a 2” line
First and Plum Road Reconstruction – 590 feet of roadway
Fourth and Cherry Drainage Reconstruction
Simms and Willow Drainage Reconstruction
Keaton Road Sidewalk Extension – 7,175 linear feet of sidewalk (Last section may have to be
completed in 2013 due to cost.)
Fifth Street Sidewalk Extension – 575 linear feet of sidewalk
Heron Drainage Reconstruction
Projects scheduled for 2013: Funding Source
Bridle Path Wastewater Line Upgrade Reclaimed Bond reserve funds
View Road Water Line Extension Water Capital Improvement funds
View Road Wastewater Line Extension Enterprise Fund and 4A
Freese Road Reconstruction and Sidewalk addition General Fund
Keaton Road sidewalk (if Necessary) General Fund
Jones and Willow Trunk Line Reconstruction CDBG Grant and Enterprise Fund
Water Capital Projects
The Water Capital Reserve Fund balance is approximately $1,000,000. The Council authorized using a
portion of these funds on two projects. The first, replacing the 6 inch water line along Bolivar from the
North Bound service road to 5th street will be completed in 2012. The second project is extending a 20
inch line from the Lois Road tower west along Lois road and then a 12 inch line north along the service
road to the new View Road extension. It is scheduled for 2013. This is part of the plan to extend water
and wastewater service to the new View Road industrial area to make it shovel ready for development.
Future projects include extending lines on the west side of I35, north of FM 455, additional ground
storage at Utility Road and possibly drilling an additional well.
Wastewater Capital Projects
Development along the I35 corridor is accelerating the need to extend wastewater lines to the area.
This will also accelerate the need to upsize the trunk line running back south on the east side of I35 . We
plan on completing the first phase of upsizing in 2013. The 2012 bond refunding freed up $360,000 in
bond reserves. We plan on using that money to fund this project.
We have applied for a CDBG grant to replace the 27 inch trunk line from McReynolds road south to the
Wastewater Plant and we expect it to be funded in 2013. It is also expected that we will need to use TIF
money and EDC money to help with these projects as well. With only $376,000 in the Wastewater
Capital Improvement Fund, and new revenues into the fund just now beginning to recover, we need to
hold this money in reserve. To create more revenue for wastewater infrastructure improvements we
have started setting aside 10% of monthly wastewater revenues as discussed during last year’s budget
process.
Thoroughfares:
Many streets in Sanger are in dire need of rehabilitation. The last few years we have concentrated our
efforts on improving the thoroughfares that carry the most traffic. This does not mean that there are
not residential streets that are in as bad or worse condition. However, focusing on thoroughfares as our
priority gives us the greatest positive impact for the most people.
Plans this year call for the reconstruction of portions of Freeze Dr. from 5th St. to Austin St. This will be
funded through the General Fund. If funding is available in the future, Bolivar from 5th to the Service
road, Belz Rd. and Duck Creek will also be candidates for repaving.
The County has committed up to $1,000,000 for construction of roadway for industrial development in
conjunction with the Construction of the fuel terminal near I35 and Belz Road. This will open up one
hundred acres for industrial development.
FM 455 is scheduled for widening in the future. It is anticipated that funding for this project will come
from County road construction bonds and TxDOT. Engineering has been funded but construction has
not at this time.
Two major expenses in thoroughfares loom on the horizon. The first is reconstruction of the Cowling
Road Bridge over Clear Creek. This bridge is on TxDOT’s off system bridge list for reconstruction but it is
not funded at this time. The cost is likely to be well over $4,000,000, which means it will have to wait
for TxDOT funding. The second is the reconstruction of McReynolds Road. McReynolds Road continues
to deteriorate and will require extensive reconstruction. Reconstruction of over 2.5 miles of roadway
will be very expensive, even with help from the County who still maintains a portion of it. With the
Tomlin development now off the table, this expense will fall to us. Due to the expense, it may have to
be done in phases.
Sidewalks:
We made great strides on sidewalks in 2012. Sidewalks were extended almost the entire length of
Keaton Road from FM 455 to the sports park. Our goal is to connect existing sidewalks and add new
ones that allow pedestrians to travel throughout town without having to walk on busy streets. Although
some of these sidewalks will pass through residential neighborhoods, the goal is not to build residential
sidewalks but to create paths that link subdivisions with destinations such as schools, parks, downtown
and commercial areas. We currently budget $50,000 - $100,000 per year for sidewalks, so the work will
have to be done in phases. We will also be looking for grant funds to help fund portions of the routes
that qualify. Other portions will be done in conjunction with other projects such as Freese Drive and FM
455 widening.
Phase I will be to connect existing segments and create a central loop. This phase will provide access
between five of the seven schools, Downtown, and several neighborhoods and subdivisions. Only one
section remains in phase 1, which is along Bolivar from 5th Street to the I35 pedestrian overpass. Due to
the cost of this phase and the fact that we are programming reconstruction of Freese Drive in 2013, this
phase will be delayed and Phase V moved up the list.
Phase II will link the other two schools to the inner loop. It will also connect the Sable Creek and Ranger
Creek subdivisions to the system.
Phase III connects the Quail Run and Lake Ridge subdivisions to the system creates an old town loop and
connects Switzer Park. It also extends the sidewalk up 5th street to FM 455.
Phase IV extends the system along FM 455 from Metz Road to Marion Road. It also connects the Sanger
Trail Apartments and subdivision to the system. This section needs to be done along with or after the
road is widened.
Phase V will extend sidewalks up Freeze and 10th from 5th street to FM455. In conjunction with Freese
Drive reconstruction we are planning to do some sections of this sidewalk in 2013. This gives us a
significant costs savings by combining the projects in the same location.
Once completed, sidewalks will link every school and major subdivision. Links will also provide walking
access to the new sports park, public facilities and business areas throughout town without having to
walk on busy streets. This program will add over seven miles of interconnected sidewalks and will cost
approximately $2,000,000. It will also take more than the five years covered by this plan to complete.
Parks and Facilities:
With the Improvements made to city facilities with the 2007 bonds, the City’s building infrastructure is
in good shape and sufficient, for the most part, to meet our needs for years to come. By far our greatest
and most expensive facility need is a new wastewater treatment plant. The cost of this plant will be in
the range of $25,000,000 and will have to be financed over twenty to forty years. Financing this plant
will greatly encumber our ability to do other projects for several years. However, building the new plant
will be necessary to handle future growth.
Another facility need is a new animal shelter. We need a better functioning facility that is more
accessible to the public. Another pressing need is a splash park to replace the pool. Facility needs that
are farther out on the horizon include: Expansion of the Library; A Recreation Center; and a second Fire
Station. Finally, restoration of the exterior of the police station to its original design would greatly
enhance the historical character of the building. With the exception of the Police Station restoration, all
of these projects would require some type financing due to price. Therefore, none may be feasible in
the next five years. The bright side is that the majority of the City’s facilities are more than adequate for
the next five to ten years.
Conclusion:
As you can see, a myriad of projects are planned over the next five years and they will keep us very busy.
Many of these projects will go unseen to most citizens but they all directly impact the quality of life in
the community by ensuring reliable utilities, safe streets and sidewalks and adequate public facilities. It
is important to note again that even after all of this work is complete, there will still be other needs arise
as our infrastructure continues to age. Like every City, we will continue the struggle of balancing needs
and resources to maintain what we have while preparing for growth and improving the quality of life in
our community.
The ability to utilize bond funds for infrastructure improvements in the near future (5-10 years) is going
to be hampered by the need to reserve and utilize bond capacity to pay for the new wastewater plant.
This will continue to be a hindrance until other bond issues begin paying off in 2021 and until we grow
sufficiently to expand the tax base. We cannot depend on just wastewater revenues to pay for the
wastewater plant as that would mean raising the average bill by about $60.00 to $70.00 dollars a
month. Therefore, we need to find other revenue streams and utilize more annually occurring revenues
for infrastructure improvements. In the last two years we have began the process of doing that and will
continue to do so in the future. You will see expenditures in the 2011 proposed budget for such
improvements as street reconstruction, new sidewalks, water and wastewater line replacement and
electrical system improvements. As future revenues improve we need to channel more funds toward
these needs.
This plan identifies and prioritizes our most pressing needs in capital improvements for the next five
years. Some parts of the plan, like sidewalk improvements, project out further than five years for
comprehensive planning purposes. Revenue sources are identified for those projects expected to be
completed this budget year. As with any plan it will change over time and it will be updated on an
annual basis to keep it current and relevant.
CITY OF SANGER, TEXAS
ANNUAL PROGRAM OF SERVICES
2010-11 2011-12 2011-12 2012-13
REVENUE SUMMARY ACTUAL BUDGET ESTIMATE AOPTED
RELEASE OF BOND RESERVES -$ -$ -$ 350,000$
INTERLOCAL AGREEMENTS - - - 1,000,000
OPERATING BUDGETS - - - 275,000
TOTAL REVENUES - - - 1,625,000
2010-11 2011-12 2011-12 2012-13
EXPENDITURE SUMMARY ACTUAL BUDGET ESTIMATE ADOPTED
BRIDAL PATH SEWER LINE PHASE I -$ -$ -$ 350,000$
INDUSTRIAL ROAD - - - 1,000,000
STREET RECONSTRUCTION - FREESE DRIVE - - - 200,000
SIDEWALKS - FREESE DR & KEATON RD - - - 75,000
TOTAL DEBT PAYMENTS - - - 1,625,000
REVENUE OVER/(UNDER) EXPENDITURES - - - -
CAPITAL IMPROVEMENT PROGRAM
BUDGET RESOURCE & EXPENDITURE SUMMARY
Investment
Policy
INVESTMENT POLICY
FOR THE CITY OF SANGER, TEXAS
Revised July 20, 2012
I. 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.
II. 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
III. 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. 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.
IV. 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.
V. 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.
VI. 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.
VII. 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.
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.
VIII. 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.
IX. SAFEKEEPING AND COLLATERILZATION
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.
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.
XII. 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).
XIII. 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.
XIV. 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.
XV. 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.