2013-2014 Adopted Budget
City of Sanger,
Texas
2014
Budget Message
Prepared By:
Michael Brice, City Manager
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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. The last two years have seen revenues rebound to post recession levels.
New construction has rebounded as well. This has given us more latitude in addressing the ongoing
needs of the City. 2014 will see the beginning of an aggressive effort to address our deteriorating
infrastructure and expand utilities to support commercial and industrial growth. This will require strong
leadership from the Mayor and Council. The result will be a community that continues to grow and
improve the quality of life of its citizens.
Review of 2013 Budget
$0.00
$100,000.00
$200,000.00
$300,000.00
$400,000.00
$500,000.00
$600,000.00
$700,000.00
Sales Tax History
Sales Tax
In 2012-2013 we have seen a resurgence in new home construction and their associated revenue
streams. Tap fees and building permits are easily outpacing revenue projections. This trend looks to
continue into 2013-2014 due to the shortage of housing in the area and historically low interest rates.
Sales taxes in calendar year 2012 were the highest ever collected. 2013 is keeping pace with last year as
well. We continue to add sales tax producing businesses, increasing our sales tax base. It is anticipated
that sales tax in 2013-2014 will continue at the same or higher levels seen in 2012-2013. The upswing in
residential and commercial construction is reflected in an anticipated increase in the property tax base.
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We anticipate an over 5% increase in the property tax base in 2014 based on new construction. While
revenues are looking stronger than they have in years, prudence suggests that we take a conservative
approach to increasing recurring costs due to the continued uncertainty in the Global economy.
As of March 31, 2013 overall expenditures in most departments are at or below projections. We are and
will continue to operate frugally and be good stewards of the public’s money. We continue to work on
the Capital projects scheduled for this year. Those projects include: Reconstruction of parts of Freese
drive and constructing sidewalk along Freese Drive; Completion of the sidewalk along Fifth Street, south
of Turtle Creek; Engineering and the beginning of construction of the Belz Road industrial park
extension; Engineering of water and wastewater lines on the east and west side of I35; Engineering and
environmental clearance on replacing the Willow-Jones wastewater trunk line; I&I study and waste
Water Plant Study.
FY 2014 Budget Highlights
Restructuring and Reallocation
A careful look at this year’s budget will show that some departments split between the General and
Enterprise Funds have been reallocated. In the past, Non-Departmental, City Council, Administration,
Public Works Administration, and Fleet Maintenance were split 50/50 between the two funds. Since the
Enterprise budget is twice the size of the General Fund budget, this did not seem to be a fair allocation.
Also, Finance was allocated 100% to the Enterprise Fund even though Finance also provides some
support to General Fund departments. This year we are proposing splitting The City Council,
Administration, Public Works Administration and Fleet Services 33% General Fund and 67% Enterprise
Fund. Non-Departmental and Finance will be split 80% Enterprise Fund and 20% General Fund. Staff
believes this is a more appropriate split.
Personnel
I am recommending a 2% merit raise for employees again this year. In addition, I am recommending we
implement the wage adjustments recommended by the wage study recently completed by Wellspring.
Specifically, I am recommending a 2% wage adjustment for everyone effective October 1, 2013. This will
bring most employees within 85% of their new midrange. The few that are not at 85% I recommend
raising them to 85% of their midpoint to keep us competitive in the market.
I am not recommending adding any additional personnel this year due to the expense of implementing
the recommendations in the wage survey. This will push the additional police supervisor back to next
year. I am recommending making the part time Administrative Assistant in Finance full time. We plan
on using her to fill in at other departments when their Administrative Assistant is out for extended
periods of time. This will give us some redundancy and ensure that workflow is not interrupted due to
an extended absence. It will also give us someone who can handle special projects when the need
arises. I am also recommending adding a second part time person to the Library. This will allow us to
adequately staff the library and provide additions programs for patrons.
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The only other change was to split the administrative assistant in Development Services salary and
benefits between Developmental Services and Parks and Recreation. This reflects an operational change
we made this year giving her administrative support responsibilities for parks and recreation.
Operating Expenses
We do not directly control many of our operating expenses like health care costs and the price of fuel.
Absorbing these costs can leave very little extra money left for the expansion of services. Any proposed
increases in operating costs must be accompanied by written justification from the department head.
One big unknown this year is health insurance costs. Estimates vary widely depending on the source. I
have added an extra $650 per employee per year to the budget. This will probably not be enough to
cover the expected increase which means our employees will have to pick up the difference. The
employee benefits committee will be meeting over the summer to recommend a benefits package for
next year.
Capital Projects
The Street budget reflects the Council’s commitment to focus more funding on street rehabilitation.
Starting this year we will focus the equivalent of eight cents of the property tax each year toward
rehabilitation of existing streets. This year’s $300,000 commitment will go toward the overlay and
reconstruction of McReynolds Road from Ranger Creek to FM 2164.
Capital projects this year will be quite extensive. Capital projects are discussed in detail in the Capital
Improvement Plan included in the overall budget. In summary, capital projects will include
reconstruction and resurfacing of McReynolds Road in conjunction with Denton County; Completion of
Construction of the Belz Road Extension; Extension of water and sewer lines along the east and west
sides of I35; construction of the splash park and extension of sidewalks along Keaton 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. The storm
reserve fund will end the year with approximately $150,000 in reserve. We are projecting ending the
year with a sufficient fund balance in the Enterprise fund to designate $1,000,000 as emergency
reserves. This will give us $1,500,000 in emergency reserves in addition to the storm reserve fund.
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Emergency Reserve Funds
$0.00
$200,000.00
$400,000.00
$600,000.00
$800,000.00
$1,000,000.00
$1,200,000.00
General Fund
Enterprise Fund
Summary
While there are some structural changes in the budget, operationally there will be few changes. The
marked increase in the General Fund is due mainly to the increase in funding for street rehabilitation.
This funding is in anticipation of raising the property tax rate by three cents and focusing a total of eight
cents of property tax on street rehabilitation. The 2014 budget also reflects the implementation of the
new pay plan recommended by Wellspring in their wage and benefits survey. Staff has prepared a
proposed budget with cautious optimism for 2104 that addresses both our short term and long term
needs. As always we will closely monitor both revenues and expenses throughout the year and adjust
accordingly as conditions dictate.
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 has rebounded nicely 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.
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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 continue to utilize
the information developed by The Retail Coach to assist us in recruiting retailers and other business.
Another asset is the quality of life enjoyed by the citizens of Sanger. Sanger residents have access to all
of the amenities of the metroplex while enjoying life in a quiet, small town atmosphere. Access to Lake
Ray Roberts is also a quality of life asset and an economic boost for Sanger. The 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. This year
we will be adding a splash park to replace our obsolete swimming pool. This will also be a quality of life
improvement for our citizens to enjoy.
Sanger Electric is another strength enjoyed by the City of Sanger. Sanger Electric generated over
$7,500,000 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. Each of these boards
generates approximately $300,000 annually in revenue. 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 a positive cash flow in rent. This
year 4A will continue assisting with the extension of utility lines for development of additional industrial
properties.
Weaknesses
To a large extent cities in Texas are dependent on property taxes to fund their general revenue
operations. In Sanger, approximately 41% 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.
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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. However, we have seen a better mix and a higher average
home cost this past year. As a result we are seeing our average valuation increase. The Council has also
expressed an interest in modifying residential zoning to require larger houses in the future.
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.
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.
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Residential Development
Residential development increased in calendar year 2013 with 98 new home starts. The average
assessed value also rose, increasing from $95,998 in 2012 to $100,846 in 2013. 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 some of the large tracts available for
commercial development lack infrastructure (Water and sewer) on site. As with industrial development,
we need to extend water and sewer into these areas to make them more attractive for development.
2014 will see new water and sewer lines extended along the West side of I35 to promote commercial
development. The City must continue to promote commercial development, especially development
that generates both property and sales tax.
Threats
One threat that bears close watch is the increased cost health insurance. We will not know until late in
the budget process if we will face an increase this year or not but a significant increase is highly likely.
Many aspects of healthcare reform are scheduled to take effect in 2014. These new requirements will
raise our cost of providing health insurance to our employees.
Another significant threat is action taken by the State Legislature. Cities will take multiple hits this year
as the State reduces State funding for programs, keeps more revenue for themselves and passes 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.
One threat we are close to mitigating is a lack of emergency reserve funds. We project ending FY 2013
with approximately $1,500,000 in emergency reserve funds. Last year the Council set a goal of
$2,000,000 in emergency reserves to be reached over the next 3-5 years. We are well on our way to
meeting this goal. We are also building a “Storm Fund”. The Storm fund is in addition to other
emergency funds. 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
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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 would be estimated in the spring of the previous year, 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
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. 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.
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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 the upcoming year with the taxes due in January. Therefore, the taxes collected in
January of 2014 are based on property values determined for 2012 and certified in 2013. This is why
increases or decreases in property tax collections lag 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
City does not determine this rate, although it is included in the overall rate set by the city.
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
in 2010, 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.
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.
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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.
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, Sanitation, and a portion of
Administrative and Support Services. Public Safety includes; Police, Municipal Court, Animal Control,
Code Enforcement, Fire and Ambulance departments. Sanitation is solid waste (Sanitation is contracted
out to a third party operator). Community Services include; development Services, Economic
Development and the Library. Administrative and Support Services include; Non Departmental
Expenses, the Mayor and Council’s budget, Custodial, Fleet Services, Public Works Administration and
the Administration Department. The cost of Administrative and Support Services are split between the
General Fund and Enterprise Fund. The park and recreation and street departments are shown on their
own to more clearly show the portion of the general fund spent on these departments.
Public Safety
47%
Community
Services
10%
Streets
13%
Admin. &
Support
8%
Sanitation
11%
Parks
11%
General Fund
General Fund revenues come from a myriad of sources Including property tax, sales tax, court fees, Fire
and EMS revenues and franchise fees. By far, the largest revenue stream is property tax. Due to growth
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and appreciation of property values, Sanger has enjoyed increasing property taxes over the last twelve
years.
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 2013 was budgeted at $200,000. It is projected at $225,000 for 2014.
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. 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 2017, 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 will have to pay a fee on the
water removed from the ground. We are calaculating that this will cost Sanger about $35,000 a year.
Staff is proposing increasing the base rate for water by $1.00 to cover this additional expense imposed
by the regional water district.
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Staff is recommending rate increases in both water and sewer rates next year to pay for the 2013 bonds.
This will require a 10% increase in sewer rates this year and an 8% increase in water rates for the next
two years. These rate increases will pay the bond debt without having to rely on property tax to do so.
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 $300,000 each year for each of the corporations.
Due to changes in legislation the 4A board can now fund projects authorized under either 4A or 4B
statutes. This gives us the flexibility to combine 4A and 4B funds if we need to for either industrial
development or to enhance the quality of life. 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 2014 4A will be assisting 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 and $32,500 per year for the splash park debt
service.
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.
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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.
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 Citizens of Sanger is
fortunate to have such people guiding the City.
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
Michael Brice, City Manager
GENERAL FUND Budgeted 2013 Proposed 2014 ENTERPRISE FUND Budgeted 2013 Proposed 2014
DEPARTMENT DEPARTMENT
99-Non-Departmental 89,900$ 76,803$ 99-Non-Departmental 116,600$ 173,911$
10-Mayor & Council 47,315$ 31,607$ 10-Mayor & Council 47,315$ 64,173$
15-Administration 186,819$ 125,506$ 15-Administration 186,819$ 254,814$
18-Public Works Admin.100,757$ 66,761$ 18-Public Works Admin.100,757$ 135,545$
19-Finance -$ 71,210$ 19-Finance 317,004$ 284,839$
20-Police 1,234,541$ 1,240,661$ 36-Vehicle Maintenance 73,393$ 102,166$
22-Animal Control 105,350$ 106,990$ 50-Water 1,007,383$ 1,105,529$
24-Fire 920,110$ 948,652$ 54-Waste Water Treatment 643,621$ 552,577$
26 Municipal Court 211,793$ 213,384$ 58-Electric 6,411,383$ 6,366,835$
28-Development Services 239,169$ 223,448$ 70-Debt Service 831,961$ 1,060,827$
30-Streets 339,993$ 702,212$
32-Parks 583,206$ 575,383$
36-Vehicle Maintenance 73,393$ 50,321$ TX to Storm Recovery Fund 150,000$ 150,000$
42-Library 197,142$ 252,922$ TX to WWCIP 100,000$ 120,000$
46-Economic Dev.40,500$ 30,400$ PILOT 81,000$
66-Solid Waste 560,000$ 600,000$ Transfer to General Fund 200,000$ 225,000$
TOTAL EXPENDITURES 4,929,988$ 5,316,260$ TOTAL EXPENDITURES 10,186,236$ 10,677,216$
-$
TOTAL UNRESTRICTED REVENUES 4,616,222$ 4,892,500$ TOTAL UNRESTRICTED REVENUES 10,436,442$ 10,835,000$
Transfers In 351,000$ 443,400$
BALANCE 37,234$ 19,640$ BALANCE 250,206$ 157,784$
City of Sanger, Texas 2013-2014 Proposed Budget Summary
Projected Revenue
4310 Property Tax 2,050,000.00$
4311 Delinquent Property Tax 20,500.00$
4321 Penalty & Interest 15,000.00$
4410 Hotel Motel Tax
4425 Sales Tax 650,000.00$
4450 Mixed Drink Tax 3,000.00$
Group Total 2,738,500.00$
4650 Franchise Fee - Atmos 35,000.00$
4660 Franchise Fee - Century Link 10,000.00$
4670 Franchise Fee - CoServ 70,000.00$
4680 Franchise Fee - Cebridge 20,000.00$
4685 Franchise Fee - Electric 390,000.00$
4689 Franchise Fee - Garbage 45,000.00$
4690 Franchise Fee - Dumpsters 4,500.00$
4695 Franchise Fee - ROW 100.00$
Group Total 574,600.00$
4510 Building Permits 80,000.00$
4520 Health Permits 22,000.00$
4530 Electrical License 2,000.00$
4540 Plumbing License 150.00$
4545 Fire Alarm/Sprinkler 150.00$
4550 AC/Mechanical License 1,200.00$
4555 Irrigation Licenses 700.00$
4575 RV Park Permit 1,200.00$
4580 SOB Annual Permit Fees 500.00$
Group Total 107,900.00$
4740 Fire Denton County 10,000.00$
4750 Ambulance Denton County 250,000.00$
4765 Fire Grant -$
4770 Intermedix -$
4772 Emergicon 200,000.00$
Group Total 460,000.00$
4600 Default Court 3,500.00$
4603 Judicial - County 4,500.00$
4604 Judicial - City 600.00$
2014 Proposed Revenues General Fund
Revenue Group
Projected Revenue
2014 Proposed Revenues General Fund
Revenue Group
4607 State Traffic Fee 12,000.00$
4608 Consolidated Court Cost 28,000.00$
4609 State Jury Fee 3,000.00$
4610 Consolidated Court cost
4614 Juvinile Crime/Delinquent
4615 Child Safety Court Cost 2,000.00$
4616 Security Fees 2,500.00$
4617 Insurance & Dismissal Fee 900.00$
4619 JCPT
4620 Special Expense Fee 20,000.00$
4624 Technology Fee
4625 Fines 60,000.00$
4627 Warrant Fees FTA 4,000.00$
4628 Arrest Fees 4,000.00$
4630 LEOSE-Police
4631 Fugitive Apprehension
4633 CTVOC-Police
4636 CJCF
4637 Traffic Code 1,500.00$
4638 Child Safety Seats 7,000.00$
4639 Civil Justice Fee -$
4640 Defensive Driving DDC 1,000.00$
4642 Cash Bonds Court
4643 Time Payment Local 1,200.00$
4644 Seatbelt Safety
4645 Municipal Service Bureau 6,000.00$
4646 Time Payment State 1,200.00$
4647 Beer & Wine Permit Fees 500.00$
4648 Indigent Defensive Fund 1,600.00$
Group Total 165,000.00$
4110 Swimming Pool
4115 Parks & Ball Field 15,000.00$
4116 Park Concessions
4120 Community Center Fees 4,000.00$
4130 Variances & Plats 2,000.00$
4140 Community Center Deposits
4150 Animal Control Fines & Fees 2,000.00$
4155 Mowing Fees 5,000.00$
4156 Police Fines & Fees 3,500.00$
Projected Revenue
2014 Proposed Revenues General Fund
Revenue Group
Group Total 31,500.00$
4710 Library Denton County 13,500.00$
4715 Library Grant
4720 Misc Income - Library 4,000.00$
4721 Library Donations
Group Total 17,500.00$
4800 Interest Income 2,500.00$
Group Total 2,500.00$
4900 Rental Income 24,000.00$
4901 Ball Field Adv & Sponsor -$
4909 Sale of Assets -$
4910 Misc Income 50,000.00$
4911 Beautification Board
4912 Over Short
4913 FEMA Disaster Funds
4915 TDCA Housing Asst -$
4920 Sanger ISD Resource Officer 36,000.00$
4922 Drug Seizure Funds
4925 Police grant Funding
4930 Return Check Fee
4940 Park Donations
4960 Trf from CPF
4965 Lease Proceeds
Group Total 110,000.00$
4190 Sanitation Billings 675,000.00$
4191 Sanitation Penalties 10,000.00$
Group Total 685,000.00$
Total General Fund 4,892,500.00$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $0 $0 $1,200 $1,200
Supplies & Materials $4,709 $5,900 $5,380 -$520 -8.81%
Maintenance & Operations $9,419 $5,000 $6,800 $1,800 36.00%
Contract Services $68,649 $70,000 $51,460 -$18,540 -26.49%
Utilities $8,226 $9,000 $3,500 -$5,500 -61.11%
Capital $0 $0 $8,463 $8,463
Total $91,003 $89,900 $76,803 ($13,097)-14.57%
2012 2013 2014
Authorized Employees 0 0 0
Non Departmental
Department Description and Responsibilities
The Non Departmental budget accounts for expenses that cannont easily be attributed to any
specific department. This includes postage, property and liability insurance and tax collection
fees.
Note: The allocation between the General Fund and Enterprise Fund for shared costs such as Non-
Departmental, City Council, Administration, Finance, and Fleet was updated for the FY 2013-2014
Budget to more accurately reflect the cost of services.
2011-12 2012-13 2012-13 2013-14
99-NON-DEPARTMENTAL ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
00-5180 MEDICAL/PHYSICALS -$ -$ -$ -$
00-5183 SAFETY & INCENTIVE - - - 1,200
TOTAL 51-SALARIES AND BENEFITS - - - 1,200
52-SUPPLIES AND MATERIALS
99-5210 OFFICE SUPPLIES 591 400 400 180
99-5220 POSTAGE 4,118 5,500 4,500 5,200
TOTAL 54-SUPPLIES & MATERIALS 4,709 5,900 4,900 5,380
53-MAINTENANCE & OPERATIONS
99-5305 CONTINGENCY RESERVE 6,630 - - -
99-5332 OFFICE MACHINE LEASE - - - 1,800
99-5397 DAMAGE CLAIMS - REIMBURSE 2,789 5,000 5,000 5,000
TOTAL 53-MAINTENANCE AND OPERATE 9,419 5,000 5,000 6,800
54-CONTRACT SERVICES
99-5410 TML INSURANCE - GF 33% - EF 67%33,773 40,000 40,000 27,060
99-5420 TAX COLLECTIONS - GF 100%22,019 20,000 20,000 20,000
99-5425 LEGAL EXPENSE 12,000 10,000 10,000 2,000
99-5430 PROFESSIONAL SERVICES 357 - - 2,000
99-5455 Annual Bond Admin fees 500 - 500 400
TOTAL 54-CONTRACT SERVICES 68,649 70,000 70,500 51,460
55-UTILITIES
99-5510 TELEPHONE SERVICES 8,226 9,000 9,000 3,500
TOTAL 55-UTILITIES 8,226 9,000 9,000 3,500
60-CAPITAL
99-6025 COMPUTER HARDWARE 8,463
(SERVER CONSOLIDATION)
TOTAL 60-CAPITAL - - - 8,463
TOTAL 99-NON-DEPARTMENTAL 91,003$ 89,900$ 89,400$ 76,803$
GENERAL FUND EXPENDITURES BY DEPARTMENT - 20%
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $53 $65 $59 ($6)-8.62%
Supplies & Materials $2,999 $6,250 $3,630 ($2,620)-41.92%
Contract Services $31,997 $40,500 $27,588 ($12,912)-31.88%
Capital Expenses < $5000 $0 $500 $330 ($170)-34.00%
Total $35,049 $47,315 $31,607 ($15,708)-33.20%
CITY COUNCIL - GENERAL FUND
Department Description and Responsibilities
The City Council is elected by the people and is responsible for setting general policy and direction
for city government. The Council's budget is split between the General fund and Enterprise fund.
The Council's budget includes funds to pay for legal services, audit services and elections.
Note: The allocation between the General Fund and Enterprise Fund for shared costs such as Non-
Departmental, City Council, Administration, Finance, and Fleet was updated for the FY 2013-2014
Budget to more accurately reflect the cost of services.
2011-12 2012-13 2012-13 2013-14
10-MAYOR AND COUNCIL ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
10-5160 WORKER'S COMPENSATION 53$ 65$ 85$ 59$
TOTAL 51-SALARIES AND BENEFITS 53 65 85 59
52-SUPPLIES AND MATERIALS
10-5210 OFFICE SUPPLIES 663 1,000 400 330
10-5215 FOOD - 250 - 165
10-5225 MAPS & SUBSCRIPTIONS - - - -
10-5230 ADVERTISING 556 2,500 500 1,320
10-5235 DUES & REGISTRATIONS 1,780 1,500 1,600 1,155
10-5240 TRAVEL EXPENSE - 1,000 750 660
TOTAL 52-SUPPLIES AND MATERIALS 2,999 6,250 3,250 3,630
54-CONTRACT SERVICES
10-5415 ACCOUNTING SERVICES 22,000 25,000 25,000 16,500
10-5420 CONTRACTUAL SERVICES - - - -
10-5425 LEGAL SERVICES 6,443 10,000 7,500 6,600
10-5430 PROFESSIONAL SERVICES 3,334 5,000 5,500 3,300
10-5450 TECHNICAL SUPPORT 220 500 1,200 1,188
TOTAL 54-CONTRACT SERVICES 31,997 40,500 39,200 27,588
60-CAPITAL
10-6040 FURNITURE AND FIXTURES - 500 300 330
TOTAL 60-CAPITAL - 500 300 330
TOTAL 10-MAYOR AND COUNCIL 35,049$ 47,315$ 42,835$ 31,607$
GENERAL FUND EXPENDITURES BY DEPARTMENT-33%
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $146,318 $164,519 $111,679 ($52,840)-32.12%
Supplies & Materials $7,731 $8,550 $6,138 ($2,412)-28.21%
Maintenance & Operations $1,107 $6,900 $3,960 ($2,940)-42.61%
Contract Services $1,426 $3,950 $2,475 ($1,475)-37.34%
Utilities $1,969 $1,900 $1,254 ($646)-34.00%
Community Services $875 $0 $0 $0 0.00%
Capital Expenses $2,576 $1,000 $0 ($1,000)-100.00%
Total $162,002 $186,819 $125,506 ($61,313)-32.82%
Authorized Employees 2012 2013 2014
4 4 4
ADMINISTRATION - GENERAL FUND
Department Description and Responsibilities
Administration is responsible for the daily operations of all aspects of city government.
Administration includes the offices of city manager, city secretary and human resources. Its
responsibilities includes human resources and payroll, record keeping, administration of contracts,
oversight of other departments, economic development and long range planning.
Note: The allocation between the General Fund and Enterprise Fund for shared costs such as Non-
Departmental, City Council, Administration, Finance, and Fleet was updated for the FY 2013-2014
Budget to more accurately reflect the cost of services.
2011-12 2012-13 2012-13 2013-14
15-ADMINISTRATION ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
15-5110 REGULAR SALARIES 108,424$ 121,850$ 121,850$ 82,500$
15-5111 MERIT INCREASE - 2,437 2,437 1,608
15-5117 VACATION COMPENSATION - 500 500 660
15-5120 OVERTIME 310 250 250 165
15-5125 LONGEVITY PAY 586 700 700 528
15-5128 AUTO ALLOWANCE 3,125 3,000 3,000 1,980
15-5130 FICA 8,862 10,299 10,299 6,995
15-5135 MEDICARE - - - -
15-5140 RETIREMENT 8,707 8,883 8,883 6,121
15-5150 HEALTH INSURANCE 14,993 14,400 14,400 10,296
15-5160 WORKER'S COMPENSATION 687 1,000 1,000 528
15-5170 T.E.C.522 1,000 1,000 165
15-5175 EAP (EMPLOYER ASSIST. PROG)59 100 100 66
15-5180 MEDICAL/PHYSICALS 35 50 50 33
15-5182 BACKGROUND CHECKS 8 50 50 33
TOTAL 51-SALARIES AND BENEFITS 146,318 164,519 164,519 111,679
52-SUPPLIES AND MATERIALS
15-5210 OFFICE SUPPLIES 1,321 1,000 1,500 990
15-5215 FOOD 6 200 100 132
15-5225 MAPS & SUBSCRIPTION 156 200 180 132
15-5230 ADVERTISING 1,973 750 250 495
15-5235 DUES & REGISTRATION 2,273 3,000 3,000 2,310
15-5240 TRAVEL EXPENSE 1,509 2,500 2,500 1,650
15-5245 JANITORIAL SUPPLIES 252 500 300 198
15-5255 JANITORIAL APPAREL 241 200 350 231
15-5275 FILING FEES (PLATS,LIENS, ETC)- 200 - -
TOTAL 52-SUPPLIES AND MATERIALS 7,731 8,550 8,180 6,138
53-MAINTENANCE AND OPERAT -
15-5305 CONTENGENCY RESERVE 500 5,000 5,000 3,300
15-5310 R & M BUILDING 18 750 750 660
15-5320 MOTOR VEHICLE FUEL 331 400 500 -
15-5325 R & M MOTOR VEHICLE 258 750 400 -
TOTAL 53-MAINTENANCE AND OPERAT 1,107 6,900 6,650 3,960
54-CONTRACT SERVICES
15-5430 PROFESSIONAL SERVICES 66 - - -
15-5440 ENGINEERING/ARCHITECTURAL - 1,750 - 1,155
15-5450 TECHNICAL SUPPORT 1,360 1,000 1,500 1,320
15-5455 ANNUAL BOND ADMIN FEES - 1,200 - -
TOTAL 54-CONTRACT SERVICES 1,426 3,950 1,500 2,475
GENERAL FUND EXPENDITURES BY DEPARTMENT - 33%
2011-12 2012-13 2012-13 2013-14
15-ADMINISTRATION ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT - 33%
55-UTILITIES
15-5510 TELEPHONE SERVICES - - - -
15-5515 ELECTRIC 1,244 1,100 1,100 726
15-5516 GAS SERVICE 75 200 200 132
15-5520 CELL PHONE 650 600 600 396
TOTAL 55-UTILITIES 1,969 1,900 1,900 1,254
59-COMMUNITY SERVICES
15-5900 SAFETY & INCENTIVE SVGS. EXPS 875 - - -
15-5905 ONE PLUS EXPENSE - - - -
TOTAL 59-COMMUNITY SERVICES 875 - - -
60-CAPITAL OUTLAY < $5K
15-6025 COMPUTER HARDWARE - 1,000 3,500 -
15-6026 COMPUTER SOFTWARE 94 - - -
15-6099 Non Capital Expense 2,482 - - -
TOTAL 60-CAPITAL OUTLAY <$5K 2,576 1,000 3,500 -
TOTAL 15-ADMINISTRATION 162,002$ 186,819$ 186,249$ 125,506$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits 73,825 79,107 55,901 (23,206)-29.33%
Supplies & Materials 3,445 3,875 2,772 (1,103)-28.46%
Maintenance & Operations 1,063 975 677 (299)-30.62%
Contract Services 5,717 12,300 5,827 (6,473)-52.62%
Utilities 2,135 2,000 1,254 (746)-37.30%
Capital Expenses 7,225 2,500 330 (2,170)-86.80%
Total 93,410 100,757 66,761 (33,996)-33.74%
Authorized Employees 2012 2013 2014
2 2 2
PUBLIC WORKS ADMINISTRATION - GENERAL FUND
Department Description and Responsibilities
Public works administration oversees the street, park and recreation, fleet maintenance, water and
wastewater departments. It is also responsible for engineering services and liason with outside
engineers and contractors. Public works administrations oversees most capital improvement
projects. Engineering also reviews new subdivision plans and serves as the flood plain coordinator.
Note: The allocation between the General Fund and Enterprise Fund for shared costs such as Non-
Departmental, City Council, Administration, Finance, and Fleet was updated for the FY 2013-2014
Budget to more accurately reflect the cost of services.
2011-2012 2012-13 2012-13 2013-14
18-PUBLIC WORKS ADMINISTRATION ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
18-5110 REGULAR SALARIES 56,428$ 59,000$ 59,000$ 40,920$
18-5111 MERIT INCREASE - 858 858 614
18-5117 VACATION COMPENSATI - 500 500 330
18-5120 OVERTIME - 150 150 99
18-5125 LONGEVITY PAY 184 160 160 185
18-5128 VEHICLE ALLOWANCE - 2,400 2,400 1,584
18-5130 FICA/MEDICARE 4,614 4,669 4,669 3,499
18-5140 RETIREMENT 4,387 5,020 5,020 3,061
18-5150 HEALTH INSURANCE 7,578 5,500 5,500 5,148
18-5160 WORKER'S COMPENSATI 341 400 400 264
18-5170 T.E.C.261 300 300 99
18-5175 EAP (EMPLOYER ASSIS 32 50 50 33
18-5180 MEDICAL/PHYSICALS - 50 50 33
18-5182 BACKGROUND CHECKS - 50 50 33
TOTAL 51-SALARIES AND BENEFITS 73,825 79,107 79,107 55,901
52-SUPPLIES AND MATERIALS
18-5210 OFFICE SUPPLIES 1,766 1,750 1,500 1,056
18-5215 FOOD 12 300 300 198
18-5230 ADVERTISING 399 150 150 99
18-5235 DUES AND REGISTRATI 655 900 900 726
18-5240 TRAVEL EXPENSE 521 550 550 495
18-5245 JANITORIAL SUPPLIES 92 200 250 165
18-5275 FILING FEES - 25 25 33
TOTAL 52-SUPPLIES AND MATERIALS 3,445 3,875 3,675 2,772
53-MAINTENANCE AND OPERAT
18-5310 R & M BUILDING 164 250 300 198
18-5332 OFFICE MACHINE LEAS 899 650 650 429
18-5345 LEASE EQUIPMENT - 75 75 50
TOTAL 53-MAINTENANCE AND OPERAT 1,063 975 1,025 677
54-CONTRACT SERVICES
18-5420 CONTRACTUAL SERVICE - - - -
18-5440 ENGINEERING/ARCHITE 1,363 8,500 8,500 2,640
18-5450 TECHNICAL SUPPORT 1,062 800 800 1,075
18-5451 ANNUAL SOFTWARE SUP 3,292 3,000 3,000 2,112
TOTAL 54-CONTRACT SERVICES 5,717 12,300 12,300 5,827
55-UTILITIES
18-5510 TELEPHONE SERVICES - - - -
18-5515 ELECTRIC 1,587 1,300 1,100 792
18-5516 GAS SERVICE 223 400 400 264
18-5520 CELL PHONE 325 300 300 198
TOTAL 55-UTILITIES 2,135 2,000 1,800 1,254
60-CAPITAL OUTLAY < $5K
18-6010 COMPUTER EQUIPMENT - - - -
18-6025 COMPUTER HARDWARE - 1,000 - 330
18-6026 COMPUTER SOFTWARE - 1,500 - -
18-6099 NON CAPITAL EXPENSE 7,225 - - -
TOTAL 60-CAPITAL OUTLAY < $5K 7,225 2,500 - 330
TOTAL 18-PUBLIC WORKS 93,410$ 100,757$ 97,907$ 66,761$
GENERAL FUND EXPENDITURES BY DEPARTMENT - 33%
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $0 $0 $59,110 $59,110
Supplies & Materials $0 $0 $2,300 $2,300
Maintenance & Operations $0 $0 $200 $200
Contract Services $0 $0 $9,000 $9,000
Utilities $0 $0 $600 $600
Municipal Fees $0 $0 $0 $0
Capital Expenses $0 $0 $0 $0
Total $0 $0 $71,210 $71,210
Authorized Employees 2012 2013 2014
4.5 4.5 5
Finance
Department Description and Responsibilities
The Finance Department is responsible for all banking and investments activities of the City. Finance
also handles accounts payable and utility billing. Finance assists administration with budget
preperation and monitoring and provides reports to the manager and council on current reveneus
and expenditures.
Note: The allocation between the General Fund and Enterprise Fund for shared costs such as Non-
Departmental, City Council, Administration, Finance, and Fleet was updated for the FY 2013-2014
Budget to more accurately reflect the cost of services.
2011-2012 2012-2013 2012-2013 2013-2014
19-FINANCE ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
19-5110 REGULAR SALARIES -$ -$ -$ 43,000$
19-5111 MERIT INCREASE - - - 645
19-5112 TEMP/PART TIME SALARIES - - - -
19-5117 VACATION COMPENSATION - - - 100
19-5120 OVERTIME - - - 300
19-5125 LONGEVITY PAY - - - 81
19-5130 FICA - - - 3,530
19-5140 RETIREMENT - - - 3,089
19-5150 HEALTH INSURANCE - - - 7,800
19-5160 WORKER'S COMPENSATI - - - 200
19-5170 T.E.C.- - - 300
19-5175 EAP (EMPLOYER ASSIS - - - 30
19-5180 MEDICAL/PHYSICALS - - - 20
19-5182 BACKGROUND CHECKS - - - 15
TOTAL 51-SALARIES AND BENEFITS - - - 59,110
52-SUPPLIES AND MATERIALS
19-5201 OTHER - - - -
19-5205 DATA PROCESSING SUPPLIES - - - -
19-5210 OFFICE SUPPLIES - - - 800
19-5235 DUES & REGISTRATION - - - 700
19-5240 TRAVEL - - - 700
19-5245 JANITORIAL SUPPLIES - - - 100
19-5250 MINOR TOOLS - - - -
TOTAL 52-SUPPLIES AND MATERIALS - - - 2,300
53-MAINTENANCE AND OPERAT
19-5310 R & M BUILDING - - - 200
19-5320 MOTOR VEHICLE FUEL - - - -
19-5325 R & M MOTOR VEHICLE - - - -
19-5332 OFFICE MACHINE LEASE - - - -
TOTAL 53-MAINTENANCE AND OPERAT - - - 200
54-CONTRACT SERVICES
19-5426 CREDIT CARD FEES - - - 4,000
19-5427 BANK FEES - - - -
19-5430 PROFESSIONAL SERVICES - - - -
19-5450 TECHNICAL SUPPORT - - - 1,000
19-5451 ANNUAL SOFTWARE SUPPORT - - - 4,000
TOTAL 54-CONTRACT SERVICES - - - 9,000
55-UTILITIES
19-5510 TELEPHONE - - - -
19-5515 ELECTRIC - - - 440
19-5516 GAS SERVICE - - - 40
19-5520 CELL PHONE - - - 120
TOTAL 55-UTILITIES - - - 600
57-MUNICIPAL FEES
19-5745 MUNICIPAL SERVICE BUREAU - - - -
TOTAL 57-MUNICIPAL FEES - - - -
60-CAPITAL OUTLAY < $5K
19-6025 COMPUTER HARDWARE - - - -
19-6026 COMPUTER SOFTWARE - - - -
TOTAL 60-CAPITAL OUTLAY < $5K - - - -
TOTAL 19-FINANCE -$ -$ -$ 71,210$
GENERAL FUND EXPENDITURES BY DEPARTMENT - 20%
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $822,037 $936,628 $961,131 $24,503 2.62%
Supplies & Materials $19,568 $32,200 $31,200 ($1,000)-3.11%
Maintenance & Operations $75,678 $71,600 $74,500 $2,900 4.05%
Contract Services $66,566 $65,013 $66,330 $1,317 2.03%
Utilities $14,177 $28,100 $20,000 ($8,100)-28.83%
Capital Expenses $135,153 $101,000 $87,500 ($13,500)-13.37%
Note Payments $18,504 $0 $0 $0
Total $1,151,683 $1,234,541 $1,240,661 $6,120 0.50%
Authorized Employees 2012 2013 2014
13 14 14
Police Department
Department Description and Responsibilities
The police department provides law enforcement services for the City. It is tasked with upholding and
protecting the safety and security of citizens and visitors to the City of Sanger. The police department also
is charged with code enforcement and environmental enforcement responsibilities.
2011-12 2012-13 2012-13 2013-14
20-POLICE ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
20-5110 REGULAR SALARIES 585,856$ 644,750$ 644,750$ 665,000$
20-5111 MERIT INCREASE - 12,895 12,895 9,975
20-5117 VACATION COMPENSATION - 4,500 4,500 4,500
20-5120 OVERTIME 18,167 32,500 32,500 35,000
20-5125 LONGEVITY PAY 6,260 6,580 6,580 7,204
20-5130 FICA 46,719 55,894 55,894 57,734
20-5140 RETIREMENT 45,959 48,209 48,209 50,518
20-5150 HEALTH INSURANCE 96,254 100,800 100,800 109,200
20-5160 WORKER'S COMPENSATION 18,735 26,500 26,500 20,000
20-5170 T.E.C.3,393 3,000 3,000 1,000
20-5175 EAP (EMPLOYER ASSIST.PROG)406 500 500 500
20-5180 MEDICAL/PHYSICALS 288 500 500 500
20-5182 BACKGROUND CHECKS -
TOTAL 51-SALARIES AND BENEFITS 822,037 936,628 936,628 961,131
52-SUPPLIES AND MATERIALS
20-5210 OFFICE SUPPLIES 4,926 2,500 6,000 5,500
20-5215 FOOD 482 400 400 400
20-5230 ADVERTISING 50 - - -
20-5235 DUES AND REGISTRATION 3,737 7,000 7,000 6,000
20-5240 TRAVEL EXPENSE 980 4,000 4,000 2,000
20-5245 JANITORIAL SUPPLIES, ETC.545 500 500 500
20-5255 WEARING APPAREL 6,132 9,800 9,800 9,800
20-5260 SAFETY EQUIPMENT 1,920 5,000 5,000 5,000
20-5265 DRUG PREV & INVESTIGATION 371 2,500 2,500 1,500
20-5266 CHILD SAFETY - - -
20-5275 FILING FEES 425 500 500 500
TOTAL 52-SUPPLIES AND MATERIALS 19,568 32,200 35,700 31,200
53-MAINTENANCE AND OPERAT
20-5310 R& M BUILDING 1,181 1,000 2,000 2,500
20-5320 MOTOR VEHICLE FUEL 48,059 48,000 48,000 48,000
20-5325 R & M MOTOR VEHICLE 23,300 20,000 25,000 20,000
20-5326 R & M MINOR EQUIPMENT 1,155 1,500 1,500 1,500
20-5332 OFFICE MACHINE LEASE 1,983 1,000 2,500 2,500
20-5376 IMMUNIZATIONS - 100 - -
TOTAL 53-MAINTENANCE AND OPERAT 75,678 71,600 79,000 74,500
54-CONTRACT SERVICES
20-5430 PROFESSIONAL SERVICES 18,136 20,000 20,000 18,000
20-5450 TECHNICAL SUPPORT 3,136 3,000 8,500 8,500
20-5451 ANNUAL SOFTWARE SUPPORT 6,585 12,000 12,000 12,000
20-5460 DISPATCH SERVICES 38,709 30,013 30,013 27,830
TOTAL 54-CONTRACT SERVICES 66,566 65,013 70,513 66,330
55-UTILITIES
20-5510 TELEPHONE SERVICES - 5,500 - -
20-5515 ELECTRIC 5,243 7,000 5,000 5,500
20-5520 CELL PHONE 8,934 15,600 14,500 14,500
TOTAL 55-UTILITIES 14,177 28,100 19,500 20,000
60-CAPITAL OUTLAY < $5K
20-6020 BUILDING IMPROVEMENTS - - -
20-6025 COMPUTER HARDWARE 41,103 17,000 24,500
20-6026 COMPUTER SOFTWARE 16,445 - 2,741 3,000
20-6040 FURNITURE & FIXTURES - -
TOTAL 60-CAPITAL OUTLAY < $5K 57,548 17,000 2,741 27,500
61-CAPITAL OUTLAY > $5K
20-6120 NEW Police Range - - -
20-6130 MOTOR VEHICLES - -
20-6135 POLICE VEHICLES 67,415 69,000 69,000 40,000
20-6165 PUBLIC SAFETY EQUIPMENT 10,190 15,000 15,000 20,000
TOTAL 61-CAPITAL OUTLAY > $5K 77,605 84,000 84,000 60,000
70-DEBT PAYMENTS
20-7006 NOTE PAY - (GNB) PD BLDG 17,344 -
20-7099 INTEREST EXPENSE 1,160 - -
TOTAL 70-DEBT PAYMENTS 18,504 - - -
TOTAL 20-POLICE 1,151,683$ 1,234,541$ 1,228,082$ 1,240,661$
GENERAL FUND EXPENDITURES BY DEPARTMENT
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $46,120 $53,400 $50,490 ($2,910)-5.45%
Supplies & Materials $39,255 $38,850 $48,100 $9,250 23.81%
Maintenance & Operations $3,750 $7,000 $7,800 $800 11.43%
Utilities $4,642 $6,100 $600 ($5,500)-90.16%
Capital Expenses $0 $0 $0 $0
Total $93,767 $105,350 $106,990 $1,640 1.56%
Authorized Employees 2012 2013 2014
1 1 1
Animal Control
Department Description and Responsibilities
Animal Control provides for the safety of the public through the control of wild and domesticated
animals. It is also charged with providing for the welfare of animals within the City. Animal control
is responsible for the adoption of abandoned and surrendered animals. Animal control operates
under the supervision of the police chief.
2011-12 2012-13 2012-13 2013-14
22-ANIMAL CONTROL ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
22-5110 SALARIES 33,605$ 36,000$ 31,000$ 34,000$
22-5111 MERIT INCREASE - 720 720 680
22-5117 VACATION COMPENSATION - 500 500 500
22-5120 OVERTIME 2,574 1,500 800 1,000
22-5125 LONGEVITY PAY 136 184 184 72
22-5130 FICA 1,744 3,112 3,112 2,900
22-5135 MEDICARE - - -
22-5140 RETIREMENT 1,616 2,684 2,684 2,538
22-5150 HEALTH INSURANCE 5,333 7,200 7,200 7,800
22-5160 WORKER'S COMPENSATION 972 1,250 600 750
22-5170 T.E.C.61 100 100 100
22-5175 EAP (EMPLOYER ASSIST.PROG)29 50 50 50
22-5180 MEDICAL/PHYSICALS 35 50 50 50
22-5182 BACKGROUND CHECKS 15 50 50 50
TOTAL 51-SALARIES AND BENEFITS 46,120 53,400 47,050 50,490
52-SUPPLIES AND MATERIALS
22-5210 OFFICE SUPPLIES 87 50 70 50
22-5223 CHEMICAL SUPPLIES - 1,000 1,000 250
22-5235 DUES & REGISTRATION 194 500 200 500
22-5240 TRAVEL EXPENSE 85 500 - 500
22-5245 JANITORIAL SUPPLIES 100 100 100
22-5248 ANIMAL CARE EXPENSE 37,840 35,000 48,000 45,000
22-5250 TOOLS & EQUIPMENT - 500 500 500
22-5255 WEARING APPAREL 701 700 700 700
22-5260 SAFETY EQUIPMENT 348 500 500 500
TOTAL 52-SUPPLIES AND MATERIALS 39,255 38,850 51,070 48,100
53-MAINTENANCE AND OPERAT
22-5310 R & M BUILDING 695 1,500 - -
22-5320 MOTOR VEHICLE FUEL 2,830 3,500 5,800 5,800
22-5325 R & M MOTOR VEHICLE 225 1,500 1,700 1,500
22-5326 R & M MINOR EQUIPMENT - 500 400 500
TOTAL 53-MAINTENANCE AND OPERAT 3,750 7,000 7,900 7,800
55-UTILITIES
22-5515 ELECTRIC 3,942 5,500 350 -
22-5520 CELL PHONE 700 600 600 600
TOTAL 55-UTILITIES 4,642 6,100 950 600
TOTAL 22-ANIMAL CONTROL 93,767$ 105,350$ 106,970$ 106,990$
GENERAL FUND EXPENDITURES BY DEPARTMENT
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $443,169 $606,260 $637,763 $31,503 5.20%
Supplies & Materials $67,777 $77,750 $78,250 $500 0.64%
Maintenance & Operations $63,028 $70,350 $68,750 ($1,600)-2.27%
Contract Services $22,107 $34,250 $22,350 ($11,900)-34.74%
Utilities $14,727 $18,500 $18,000 ($500)-2.70%
Grant Expenses $0 $0 $0 $0
Capital Equipment $1,739 $3,000 $16,539 $13,539 451.30%
Note Payments 74,243 110,000 107,000 ($3,000)
Total $686,790 $920,110 $948,652 $28,542 3.10%
Authorized Employees 2012 2013 2014
4.5 6.5 6.5
Fire Department
Department Description and Responsibilities
The Fire Department is responsible for all facets of fire supression and prevention within the City and
surrounding area of the county. It is a combination department made up of paid staff and
volunteers. The fire station is staffed around the clock for rapid response to emergencies. Other
duties include rescue, emergency medical services and public education.
2011-12 2012-13 2012-13 2013-14
24-FIRE AND AMBULANCE ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
24-5110 SALARIES 145,187$ 268,000$ 268,000$ 295,000$
24-5111 MERIT INCREASE - 5,360 5,360 4,425
24-5112 TEMP/PART-TIME SALARIES 163,007 120,000 120,000 120,000
24-5117 VACATION COMPENSATION - 1,500 1,500 1,500
24-5120 OVERTIME 33,524 45,000 60,000 50,000
24-5125 LONGEVITY PAY 1,240 1,432 1,432 1,704
24-5126 SPECIAL PAY 6,507 15,600 15,600 15,600
24-5130 FICA 25,874 34,855 34,855 39,058
24-5140 RETIREMENT 11,239 30,063 30,063 25,776
24-5145 PENSION FUND 7,016 6,000 6,000 6,000
24-5150 HEALTH INSURANCE 25,055 43,200 43,200 46,800
24-5160 WORKER'S COMPENSATION 12,489 18,000 14,000 15,000
24-5165 DISABILITY INSURANCE 7,336 8,000 8,000 8,000
24-5170 T.E.C.3,963 7,500 7,500 7,500
24-5175 EAP (EMPLOYER ASSIST.PROG)109 300 300 300
24-5180 MEDICAL/PHYSICALS 529 1,100 1,100 1,000
24-5182 BACKGROUND CHECKS 94 350 350 100
TOTAL 51-SALARIES AND BENEFITS 443,169 606,260 617,260 637,763
52-SUPPLIES AND MATERIALS
24-5210 OFFICE SUPPLIES 1,908 1,500 1,500 1,500
24-5215 FOOD 459 1,000 1,000 1,000
24-5223 CHEMICAL SUPPLIES 55 1,500 1,500 1,500
24-5225 MAPS & SUBSCRIPTIONS - 500 500 500
24-5230 ADVERTISING/PUBLIC EDUCATION 846 4,000 3,500 4,000
24-5235 DUES & REGISTRATION 15,752 19,500 18,604 19,500
24-5240 TRAVEL EXPENSE 4,065 4,000 3,500 4,000
24-5245 JANITORIAL SUPPLIES 394 750 750 750
24-5250 TOOLS & EQUIPMENT 628 1,000 1,000 1,000
24-5255 WEARING APPAREL 23,234 10,500 11,264 10,500
24-5260 SAFETY EQUIPMENT 726 11,000 11,000 11,000
24-5262 EMS SUPPLIES 19,710 22,500 32,000 23,000
TOTAL 52-SUPPLIES AND MATERIALS 67,777 77,750 86,118 78,250
53-MAINTENANCE AND OPERAT
24-5310 R & M BUILDING 6,457 6,000 4,500 6,000
24-5320 MOTOR VEHICLE FUEL 23,513 22,500 21,000 22,500
24-5325 R & M MOTOR VEHICLE 21,856 15,000 16,000 15,000
24-5326 R & M MINOR EQUIPMENT 4,784 9,500 13,500 9,500
24-5345 LEASE EQUIPMENT 1,200 2,250 1,366 1,500
24-5375 MINOR EQUIPMENT - 750 750 750
24-5376 HEP. B IMMUNIZATIONS - 750 750 500
24-5390 RADIOS FIRE DEPT.5,218 13,600 10,284 13,000
TOTAL 53-MAINTENANCE AND OPERAT 63,028 70,350 68,150 68,750
GENERAL FUND EXPENDITURES BY DEPARTMENT
2011-12 2012-13 2012-13 2013-14
24-FIRE AND AMBULANCE ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT
54-CONTRACT SERVICES
24-5430 PROFESSIONAL SERV/EMERGICON 10,049 16,500 4,200 11,000
25-5440 MEDICAL SERVICES - 250 250 250
24-5450 TECHNICAL SUPPORT 1,752 3,500 5,760 3,500
24-5451 ANNUAL SOFTWARE SUPPORT 1,644 3,000 2,850 3,000
24-5460 DISPATCH SERVICES 8,662 11,000 4,590 4,600
TOTAL 54-CONTRACT SERVICES 22,107 34,250 17,650 22,350
55-UTILITIES
24-5510 TELEPHONE SERVICES - - -
24-5515 ELECTRIC 11,770 15,000 14,000 15,000
24-5516 GAS SERVICE 269 1,000 400 500
24-5520 CELL PHONE 2,688 2,500 2,500 2,500
TOTAL 55-UTILITIES 14,727 18,500 16,900 18,000
56-GRANT EXPENSES
24-5610 GRANT EXPENSES - - - -
TOTAL 56-GRANT EXPENSES - - - -
60-CAPITAL OUTLAY < $5K
24-6025 COMPUTER HARDWARE 1,739 3,000 1,000
24-6026 COMPUTER SOFTWARE - - - 539
TOTAL 60-CAPITAL OUTLAY < $5K 1,739 3,000 - 1,539
61-CAPITAL OUTLAY > $5K
24-6120 BUILDING IMPROVEMENTS - 15,000
24-6130 MOTOR VEHICLES -
24-6131 FIREFIGHTING VEHICLE LEASE -
25-6132 AMBULANCE LEASE PAYMENT - - -
24-6133 GRANT EXPENDITURES
TOTAL 61-CAPITAL OUTLAY > $5K - 15,000
70-DEBT PAYMENTS
24-7006 LEASE PAYMENTS 74,243 110,000 106,996 107,000
24-7099 INTEREST EXPENSE -
TOTAL 70-DEBT PAYMENTS 74,243 110,000 106,996 107,000
TOTAL 24-FIRE AND AMBULANCE 686,790$ 920,110$ 913,074$ 948,652$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $95,971 $103,945 $106,136 $2,191 2.11%
Supplies & Materials $5,240 $4,450 $4,700 $250 5.62%
Maintenance & Operations $2,789 $3,800 $3,700 ($100)-2.63%
Contract Services $30,824 $35,000 $34,500 ($500)-1.43%
Utilities $4,384 $6,000 $5,000 ($1,000)-16.67%
Court Costs $66,235 $56,998 $57,498 $500 0.88%
Capital Equipment $1,074 $1,600 $1,850 $250 15.63%
Total $206,517 $211,793 $213,384 $1,591 0.75%
Authorized Employees 2012 2013 2014
2 2 2
Municipal Court
Department Description and Responsibilities
The Municipal Court is responsible for the ajudication of criminal matters arising from events
occuring within the City. The Municipal Court tracks and collects fines and warrants, holds court to
ajudicate cases and renders fines to the appropriate state agency.
2011-12 2012-13 2012-13 2012-13
26-MUNICIPAL COURT ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
26-5110 REGULAR SALARIES 65,138$ 68,000$ 68,000$ 70,000$
26-5111 MERIT INCREASE - 1,360 1,360 1,050
26-5115 POLICE COURT ACTIVITY 2,351 4,500 4,500 4,500
26-5117 VACATION COMPENSATION - 500 500 500
26-5120 OVERTIME 366 1,500 500 500
26-5125 LONGEVITY PAY 724 820 820 916
26-5130 FICA 6,103 6,129 6,129 6,197
26-5140 RETIREMENT 5,024 5,286 5,286 5,423
26-5150 HEALTH INSURANCE 14,881 14,400 14,400 15,600
26-5160 WORKER'S COMPENSATION 535 600 600 600
26-5170 T.E.C.785 600 600 600
26-5175 EAP (EMPLOYER ASSIST.PROG)64 100 100 100
26-5180 MEDICAL/PHYSICALS - 100 100 100
26-5182 BACKGROUND CHECKS - 50 50 50
TOTAL 51-SALARIES AND BENEFITS 95,971 103,945 102,945 106,136
52-SUPPLIES AND MATERIALS
26-5210 OFFICE SUPPLIES 2,789 2,200 2,200 2,200
26-5235 DUES & REGISTRATION 993 900 900 900
26-5240 TRAVEL EXPENSE 907 850 1,195 1,100
26-5245 JANITORIAL SUPPLIES 551 500 500 500
TOTAL 52-SUPPLIES AND MATERIALS 5,240 4,450 4,795 4,700
53-MAINTENANCE AND OPERAT
26-5310 R & M BUILDING 1,008 1,500 1,755 1,500
26-5320 OFFICE MACHINE LEASE 1,781 1,300 2,100 2,200
26-5376 JUROR FEES COURT
26-5378 JUROR FEES - - -
26-5379 JAIL FEES - 1,000 1,000 -
TOTAL 53-MAINTENANCE AND OPERAT 2,789 3,800 4,855 3,700
54-CONTRACT SERVICES
26-5420 CONTRACTUAL SERVICES-SOFFLAW 400 2,000 2,000 2,000
26-5424 COURT SERVICES 15,235 15,500 11,996 13,500
26-5425 LEGAL SERVICES 8,631 11,000 8,063 10,000
26-5426 CREDIT CARD FEES 1,339 2,400 1,400 2,000
26-5430 PROFESSIONAL SERVICES - - - -
26-5450 TECHNICAL SUPPORT 968 1,600 2,800 4,500
26-5451 ANNUAL SOFTWARE SUPPORT 4,251 2,500 2,830 2,500
TOTAL 54-CONTRACT SERVICES 30,824 35,000 29,089 34,500
55-UTILITIES
26-5510 TELEPHONE SERVICES - - - -
26-5515 ELECTRIC 4,384 6,000 5,000 5,000
TOTAL 55-UTILITIES 4,384 6,000 5,000 5,000
GENERAL FUND EXPENDITURES BY DEPARTMENT
2011-12 2012-13 2012-13 2012-13
26-MUNICIPAL COURT ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT
57-MUNICIPAL FEES
26-5703 JUDICIAL FEE COUNTY JFCT 4,529 4,500 4,006 4,500
26-5704 JUDICIAL FEE - CITY - - -
26-5707 STATE TRAFFIC FEE 15,611 15,000 12,167 15,000
26-5708 CONSOLIATED COURT COST 04 30,278 26,250 26,848 26,250
26-5709 STATE JURY FEE -SJRF 3,028 3,225 2,685 3,225
26-5710 CONSOLIDATED COURT COST 15 75 75 75
26-5714 JUVENILE CRIME & DELINQUENCY 1 22 22 22
26-5719 JCPT 2 15 15 15
26-5724 TECHNOLOGY FUND EXPENSE 1,899 - - -
26-5725 MUNICIPAL COURT OVER PAYMENTS 75 38 80 38
26-5731 FUGITIVE APPRENHENSION 5 75 75 75
26-5733 CTVOC 14 90 90 90
26-5734 IDF (COURT)1,502 1,575 1,325 1,575
26-5735 CHILD SAFETY &SEAT BELT VIOL 25 75 50 75
26-5736 CORR.MGT.INSTIT.CJCF 1 20 20 20
26-5738 CHILD SAFETY SEATS - - - -
26-5739 CIVIL JUSTICE FEES 53 38 38 38
26-5745 COLLECTION AGENCY FEE 8,112 4,500 5,366 5,000
26-5746 TIME PAYMENT STATE 1,085 1,500 1,045 1,500
TOTAL 57-MUNICIPAL FEES 66,235 56,998 53,907 57,498
60-CAPITAL OUTLAY < $5K
26-6025 COMPUTER HARDWARE 1,074 1,100 1,022 1,350
26-6026 COMPUTER SOFTWARE -
26-6040 FURNITURE & FIXTURES - 500 500 500
TOTAL 60-CAPITAL OUTLAY < $5K 1,074 1,600 1,522 1,850
TOTAL 26-MUNICIPAL COURT 206,517$ 211,793$ 202,113$ 213,384$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $198,376 $204,969 $191,348 ($13,621)-6.65%
Supplies & Materials $6,506 $7,500 $7,550 $50 0.67%
Maintenance & Operations $3,648 $3,600 $3,600 $0 0.00%
Contract Services $13,259 $15,500 $16,750 $1,250 8.06%
Utilities $4,850 $4,600 $4,200 ($400)-8.70%
Capital Expenses $1,043 $3,000 $0 ($3,000)-100.00%
Total $227,682 $239,169 $223,448 ($15,721)-6.57%
Authorized Employees 2012 2013 2014
2 2 2
Development Services
Department Description and Responsibilities
Development services Issues business related permits and provides inspection services for both new
and existing construction. Development services also reviews and approves construction plans and
documents and works with builders and property owners on development issues. Development
services is also responsible for planning and zoning and provides support for the planning and
zoning commission. Development services maintains the comprehensive master plan, zoning maps
and city limits maps and files the necessary documents with the County.
2011-12 2012-13 2012-13 2013-14
28-DEVELOPMENT SERVICES ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
28-5110 SALARIES 151,686$ 152,000$ 152,000$ 143,000$
28-5111 MERIT INCREASE - 3,040 3,040 2,860
28-5117 VACATION COMPENSATION - 1,230 1,230 1,230
28-5120 OVERTIME 20 500 250 500
28-5125 LONGEVITY PAY 744 888 888 582
28-5130 FICA 11,130 12,613 12,593 11,854
28-5140 RETIREMENT 11,066 10,878 10,878 10,372
28-5150 HEALTH INSURANCE 22,255 21,600 21,600 19,500
28-5160 WORKER'S COMPENSATION 531 1,000 1,000 750
28-5170 T.E.C.798 1,000 1,000 500
28-5175 EAP (EMPLOYER ASSIST. PROG)85 120 120 100
28-5180 MEDICAL PHYSICALS 35 50 50 50
28-5182 BACKGROUND CHECKS 26 50 50 50
TOTAL 51-SALARIES AND BENEFITS 198,376 204,969 204,699 191,348
52-SUPPLIES AND MATERIALS
28-5210 OFFICE SUPPLIES 2,248 1,750 1,750 1,750
28-5230 ADVERTISEMENT (GRANT NTCOG)590 1,000 500 500
28-5235 DUES & REGISTRATIONS 1,998 3,000 3,200 3,500
28-5240 TRAVEL EXPENSE 182 300 300 500
28-5245 JANITORIAL SUPPLIES 185 150 300 300
28-5250 TOOLS & EQUIPMENT 334 100 100 100
28-5255 WEARING APPAREL 557 900 600 600
28-5275 FILING FEES 412 300 300 300
TOTAL 52-SUPPLIES AND MATERIALS 6,506 7,500 7,050 7,550
53-MAINTENANCE AND OPERAT
28-5310 R & M BUILDING 328 300 300 300
28-5320 MOTOR VEHICLE FUEL 1,483 1,200 1,200 1,200
28-5325 R & M MOTOR VEHICLE 40 500 500 500
28-5332 OFFICE MACHINE LEASE 1,797 1,600 1,600 1,600
TOTAL 53-MAINTENANCE AND OPERAT 3,648 3,600 3,600 3,600
54-CONTRACT SERVICES
28-5420 CONTRACTUAL SERVICES 600 800 800 800
28-5430 PROFESSIONAL SERVICES 605 1,200 1,200 1,200
28-5440 HEALTH INSPECTIONS 8,750 9,000 9,000 9,000
28-5450 TECHNICAL SUPPORT 2,304 1,500 2,500 2,500
28-5451 ANNUAL SOFTWARE SUPPORT 1,000 3,000 3,250 3,250
TOTAL 54-CONTRACT SERVICES 13,259 15,500 16,750 16,750
55-UTILITIES
28-5510 TELEPHONE SERVICES - - - -
28-5515 ELECTRIC 3,172 2,500 2,200 2,200
28-5516 GAS SERVICE 428 900 800 800
28-5520 CELL PHONE 1,250 1,200 1,200 1,200
TOTAL 55-UTILITIES 4,850 4,600 4,200 4,200
GENERAL FUND EXPENDITURES BY DEPARTMENT
2011-12 2012-13 2012-13 2013-14
28-DEVELOPMENT SERVICES ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT
60-CAPITAL OUTLAY < $5K
28-6000 FURNITURE & FIXTURES 931 - - -
28-6025 COMPUTER HARDWARE - 1,000 1,539 -
28-6026 COMPUTER SOFTWARE 112 2,000 2,000 -
TOTAL 60-CAPITAL OUTLAY < $5K 1,043 3,000 3,539 -
TOTAL 28-DEVELOPMENT SERVICES 227,682$ 239,169$ 239,838$ 223,448$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $144,204 $176,903 $178,002 $1,100 0.62%
Supplies & Materials $5,174 $12,260 $10,760 ($1,500)-12.23%
Maintenance & Operations $58,896 $99,300 $76,000 ($23,300)-23.46%
Contract Services $67 $500 $5,550 $5,050 1010.00%
Utilities $16,253 $30,600 $50,600 $20,000 65.36%
Capital Expenses $6,575 $20,430 $381,300 $360,870 1766.37%
Total $231,169 $339,993 $702,212 $362,220 106.54%
Authorized Employees 2012 2013 2014
3 3 3
Street Department
Department Description and Responsibilities
The street department is responsible for maintaining the roads, streets, alleys, sidewalks and right
of ways in the City of Sanger. They also maintain street signs. The Street Department serves as the
liason with contractors building new streets or rehabilitating old streets.
2011-12 2012-13 2012-13 2013-14
30-STREETS ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
30-5110 REGULAR SALARIES 100,924$ 115,000$ 115,000$ 117,500$
30-5111 MERIT INCREASE - 2,300 2,300 2,350
30-5117 VACATION COMPENSATION - 1,000 1,000 1,000
30-5120 OVERTIME 1,949 4,500 750 1,500
30-5125 LONGEVITY PAY 1,388 1,484 1,484 1,652
30-5130 FICA 7,616 9,943 9,643 9,920
30-5140 RETIREMENT 7,419 8,576 8,576 8,680
30-5150 HEALTH INSURANCE 16,349 21,600 21,600 23,400
30-5160 WORKER'S COMPENSATION 7,723 11,000 10,000 11,000
30-5170 T.E.C.602 1,000 400 750
30-5175 EAP (EMPLOYER ASSIST.PROG)75 100 100 100
30-5180 MEDICAL/PHYSICALS 130 350 - 100
30-5182 BACKGROUND CHECKS 29 50 50 50
TOTAL 51-SALARIES AND BENEFITS 144,204 176,903 170,903 178,002
52-SUPPLIES AND MATERIALS
30-5210 OFFICE SUPPLIES - - - -
30-5215 FOOD - - - -
30-5223 CHEMICAL SUPPLIES 360 1,500 1,000 1,500
30-5235 DUES AND REGISTRATION 2,330 2,200 1,529 2,200
30-5240 TRAVEL EXPENSE - 200 157 200
30-5245 JANITORIAL SUPPLIES 97 660 660 660
30-5250 TOOLS & EQUIPMENT 894 2,500 2,500 2,500
30-5255 WEARING APPAREL 1,061 1,200 1,679 1,200
30-5260 SAFETY EQUIPMENT 432 4,000 784 2,500
TOTAL 52-SUPPLIES AND MATERIALS 5,174 12,260 8,309 10,760
53-MAINTENANCE AND OPERAT
30-5310 R & M BUILDING - 900 500 900
30-5320 MOTOR VEHICLE FUEL 8,335 9,000 7,000 9,000
30-5325 R & M MOTOR VEHICLE 1,111 9,000 7,648 9,000
30-5326 R & M MINOR EQUIPMENT 1,089 1,500 1,500 1,500
30-5330 EQUIPMENT RENTAL 521 5,000 2,707 5,000
30-5332 OFFICE MACHINE LEASE - - - -
30-5345 LEASE EQUIPMENT 600 300
30-5360 SYSTEM MAINTENANCE 39,971 63,000 50,000 40,000
30-5380 STREET SIGNS 7,269 10,000 3,000 10,000
30-5390 RADIOS - 600 600 600
TOTAL 53-MAINTENANCE AND OPERAT 58,896 99,300 72,955 76,000
54-CONTRACT SERVICES
30-5420 CONTRACTUAL SERVICES west Nile - - - 4,800
30-5430 PROFESSIONAL SERVICES -
30-5450 TECHNICAL SUPPORT 67 500 500 750
TOTAL 54-CONTRACT SERVICES 67 500 500 5,550
GENERAL FUND EXPENDITURES BY DEPARTMENT
55-UTILITIES
30-5510 TELEPHONE SERVICES - - - -
30-5515 ELECTRIC 15,357 30,000 48,000 50,000
30-5520 CELL PHONE 896 600 600 600
TOTAL 55-UTILITIES 16,253 30,600 48,600 50,600
60-CAPITAL OUTLAY < $5K
30-6025 COMPUTER HARDWARE - - - 1,300
30-6026 COMPUTER SOFTWARE - 100 100
30-6035 STREET EQUIPMENT 6,575 20,330 20,330
TOTAL 60-CAPITAL OUTLAY < $5K 6,575 20,430 20,430 1,300
61-CAPITAL OUTLAY > $5K
30-6112 STREET IMPROVEMENTS - - 300,000
Equipment 30,000
30-6113 SIDEWALK IMPROVEMENTS - - - 50,000
TOTAL 61-CAPITAL OUTLAY > $5K - - - 380,000
70-DEBT PAYMENTS
30-7006 LEASE PAYABLE (TCB) - - -
30-7099 INTEREST EXPENSE - - -
TOTAL 70-DEBT PAYMENTS - - - -
TOTAL 30-STREETS 231,169$ 339,993$ 321,697$ 702,212$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $289,215 $376,306 $426,483 $50,177 13.33%
Supplies & Materials $16,154 $41,800 $42,150 $350 0.84%
Maintenance & Operations $48,662 $60,400 $66,100 $5,700 9.44%
Contract Services $240 $500 $600 $100 20.00%
Utilities $16,311 $16,350 $17,600 $1,250 7.65%
Pool $804 $1,500 $1,500 $0 0.00%
Sullivan & Community Center $19,967 $21,350 $20,950 ($400)-1.87%
Capital Projects $80,814 $65,000 $0 ($65,000)-100.00%
Total $472,167 $583,206 $575,383 ($7,823)-1.34%
Authorized Employees 2011 2012 2013
6 6 6
Parks and Recreation
Department Description and Responsibilities
The park and recreation department maintains City parks and recreation venues and other
properties owned by the City. They also maintain the landscaping around the welcome signs on
Interstate 35 and at FM455 and IH35. Parks and recreation are also responsible for the Sullivan
Senior Center and Community Center.
DEPARTMENTAL EXPENDITURES
2011-12 2012-13 2012-13 2013-14
32-PARKS & RECREATION ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
32-5110 REGULAR SALARIES 174,455$ 205,000$ 205,000$ 251,000$
32-5111 MERIT INCREASE - 4,100 4,100 5,020
32-5112 PART-TIME SALARIES 41,330 50,000 50,000 50,000
32-5117 VACATION COMPENSATION - 1,000 1,000 1,000
32-5120 OVERTIME 5,136 10,000 10,000 10,000
32-5125 LONGEVITY PAY 1,068 1,260 1,260 1,400
32-5130 FICA 13,300 21,709 21,709 25,474
32-5140 RETIREMENT 12,834 23,337 23,337 22,289
32-5150 HEALTH INSURANCE 33,891 43,200 43,200 50,700
32-5160 WORKER'S COMPENSATION 5,630 12,000 12,000 8,000
32-5170 T.E.C.1,305 2,000 200 1,000
32-5175 EAP (EMPLOYER ASSIST.PROG)152 1,000 300 300
32-5180 MEDICAL/PHYSICALS 85 1,200 200 200
32-5182 BACKGROUND CHECKS 29 500 100 100
TOTAL 51-SALARIES AND BENEFITS 289,215 376,306 372,406 426,483
52-SUPPLIES AND MATERIALS
32-5210 OFFICE SUPPLIES - - - 250
32-5211 LANDSCAPE MATERIAL 1,018 5,000 5,000 5,000
32-5215 FOOD - - - -
32-5221 BEAUTIFICATION BOARD 2,692 2,000 2,000 2,000
32-5222 BOARDS & COMMISSIONS 374 300 300 300
32-5223 CHEMICAL SUPPLIES 590 20,000 20,000 20,000
32-5230 ADVERTISING - 100 332 200
32-5235 DUES AND REGISTRATION 840 1,400 1,400 1,400
32-5240 TRAVEL EXPENSE 10 100 100 100
32-5245 JANITORIAL SUPPLIES 1,993 2,000 2,000 2,000
32-5250 TOOLS & EQUIPMENT 2,577 2,500 3,600 2,500
32-5255 WEARING APPAREL 1,697 2,400 2,400 2,400
32-5260 SAFETY EQUIPMENT 612 1,000 1,000 1,000
32-5270 PROGRAM SUPPLIES 3,751 5,000 5,120 5,000
TOTAL 52-SUPPLIES AND MATERIALS 16,154 41,800 43,252 42,150
53-MAINTENANCE AND OPERAT
32-5310 R&M BUILDING AND STRUCTURES 2,500 2,500
32-5320 MOTOR VEHICLE FUEL 19,198 19,000 19,000 21,000
32-5325 R & M MOTOR VEHICLE 5,775 10,000 10,000 10,000
32-5326 R & M MINOR EQUIPMENT 4,167 4,000 4,000 4,000
32-5329 CHRISTMAS LIGHTS & ACCESSORIES 130 1,500 1,500 1,500
32-5343 SPORTS FIELD MAINTENANCE 13,267 20,000 20,000 20,000
32-5345 LEASE EQUIPMENT 200 - 507 1,200
32-5347 VANDALISM REPLACEMENT - 400 1,012 400
32-5360 SYSTEM MAINTENANCE 5,925 4,000 4,000 4,000
32-5390 RADIOS - 1,500 1,500 1,500
TOTAL 53-MAINTENANCE AND OPERAT 48,662 60,400 64,019 66,100
GENERAL FUND EXPENDITURES BY DEPARTMENT
DEPARTMENTAL EXPENDITURES
2011-12 2012-13 2012-13 2013-14
32-PARKS & RECREATION ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT
54-CONTRACT SERVICES
32-5450 TECHNICAL SUPPORT 240 500 500 600
TOTAL 54-CONTRACT SERVICES 240 500 500 600
55-UTILITIES
32-5510 TELEPHONE SERVICE - - - -
32-5515 ELECTRIC 15,661 15,000 16,600 17,000
32-5516 GAS SERVICE - 750 - -
32-5520 CELL PHONE 650 600 600 600
TOTAL 55-UTILITIES 16,311 16,350 17,200 17,600
58-SWIMMING POOL
32-5811 TELEPHONE SERVICES - - - -
32-5815 ELECTRIC 804 1,500 1,500 1,500
32-5823 CHEMICAL SUPPLIES - - - -
32-5855 WEARING APPAREL - - - -
TOTAL 58-SWIMMING POOL 804 1,500 1,500 1,500
59-COMMUNITY SERVICES
32-5910 R & M BUILDING 8,746 5,000 9,521 7,500
32-5911 TELEPHONE SERVICES - 500 500 500
32-5912 LANDSCAPE MATERIALS - 400 400 400
32-5913 BUILDING SUPPLIES 24 400 108 400
32-5915 ELECTRIC 4,578 5,000 5,000 5,000
32-5916 FOOD - 100 100 100
32-5917 GAS SERVICE 349 500 400 500
32-5925 VANDALISM REPLACEMENT - 250 250 250
32-5930 PROFESSIONAL SERVICES 5,000 7,500 5,000 5,000
32-5945 JANITORIAL SUPPLIES 270 500 500 500
32-5946 LEASE EQUIPMENT 1,000 1,200 1,205 800
TOTAL 59-COMM/SULLIVAN CENTERS 19,967 21,350 22,984 20,950
63-CAPITAL IMPROVEMENTS
32-6311 PARK IMPROVEMENTS - -
TOTAL 63-CAPITAL IMPROVEMENTS - - - -
60-CAPITAL OUTLAY < $5K
32-6020 Building Improvements - -
32-6057 LAWN MAINTENANCE EQUIP.- -
TOTAL 60-CAPITAL OUTLAY < $5K - - - -
61-CAPITAL OUTLAY > $5K
32-6111 PARK IMPROVEMENTS 22,400 40,000 40,000 -
32-6130 MOWING EQUIP & VEHICLES 37,795 25,000 25,000 -
32-6137 TRACTOR & RIDING MOWERS 20,619 - -
32-6157 LAWN MAINTENANCE EQUIPMENT - -
TOTAL 61-CAPITAL OUTLAY > $5K 80,814 65,000 65,000 -
TOTAL 32-PARKS & RECREATION 472,167$ 583,206$ 586,861$ 575,383$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits 45,938 50,993 36,758 ($14,235)-27.92%
Supplies & Materials $2,303 $4,100 $3,201 ($899)-21.93%
Maintenance & Operations $4,020 $5,300 $4,026 ($1,274)-24.04%
Contract Services $689 $1,650 $1,188 ($462)-28.00%
Utilities $4,140 $5,600 $3,498 ($2,102)-37.54%
Capital Expenses $1,304 $5,750 $1,650 ($4,100)-71.30%
Total $58,394 $73,393 $50,321 ($23,072)-31.44%
Authorized Employees 2012 2013 2014
2 2 2
Fleet Services
Department Description and Responsibilities
Fleet services provides vehicle and equipment maintenance for all City departments.
Note: The allocation between the General Fund and Enterprise Fund for shared costs such as Non-
Departmental, City Council, Administration, Finance, and Fleet was updated for the FY 2013-2014
Budget to more accurately reflect the cost of services.
2010-11 2011-12 2011-12 2012-13
36-FLEET SERVICES ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
36-5110 REGULAR SALARIES 33,998$ 34,000$ 34,000$ 24,750$
36-5111 MERIT INCREASE - 680 680 371
36-5117 VACATION COMPENSATI - 750 750 495
36-5120 OVERTIME 104 500 500 330
36-5125 LONGEVITY PAY 180 248 248 335
36-5130 FICA 2,538 2,894 2,894 2,103
36-5140 RETIREMENT 2,413 2,496 2,496 1,840
36-5150 HEALTH INSURANCE 5,717 7,200 7,200 5,148
36-5160 WORKER'S COMPENSATI 921 1,300 1,000 792
36-5170 T.E.C.- 750 1,000 495
36-5175 EAP (EMPLOYER ASSIS 29 50 50 33
36-5180 MEDICAL/PHYSICALS 38 75 75 33
36-5182 BACKGROUND CHECKS - 50 50 33
TOTAL 51-SALARIES AND BENEFITS 45,938 50,993 50,943 36,758
52-SUPPLIES AND MATERIALS
36-5210 OFFICE SUPPLIES - - - -
36-5215 FOOD - - - -
36-5223 CHEMICAL SUPPLIES 420 1,000 1,000 660
36-5235 DUES & REGISTRATION 80 400 400 264
36-5240 TRAVEL EXPENSE - - - -
36-5245 JANITORIAL SUPPLIES - 150 150 99
36-5250 TOOLS & EQUIPMENT 825 1,000 1,000 990
36-5252 MECHANIC SUPPLIES 440 750 750 660
36-5255 WEARING APPAREL 462 400 400 264
36-5260 SAFETY EQUIPMENT 76 400 400 264
36-5265 CLEANING SUPPLIES - - - -
TOTAL 52-SUPPLIES AND MATERIALS 2,303 4,100 4,100 3,201
53-MAINTENANCE AND OPERAT
36-5310 R & M BUILDING 104 750 750 495
36-5320 MOTOR VEHICLE FUEL 715 900 900 792
36-5321 OIL & LUBRICANTS 1,583 2,000 2,000 1,650
36-5325 R & M MOTOR VEHICLE 312 400 400 264
36-5326 R & M MINOR EQUIPME 1,006 1,000 1,000 660
36-5345 LEASE/PURCHASE EQUIP 300 250 250 165
TOTAL 53-MAINTENANCE AND OPERAT 4,020 5,300 5,300 4,026
54-CONTRACT SERVICES
36-5420 CONTRACTUAL SERVICE - - - -
36-5450 TECHNICAL SUPPORT 49 150 150 198
36-5451 Annual Software Support 640 1,500 1,500 990
TOTAL 54-CONTRACT SERVICes 689 1,650 1,650 1,188
GENERAL FUND EXPENDITURES BY DEPARTMENT - 33%
2010-11 2011-12 2011-12 2012-13
36-FLEET SERVICES ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT - 33%
55-UTILITIES
36-5510 TELEPHONE SERVICES - - - -
36-5515 ELECTRIC 3,815 5,000 5,000 3,300
36-5516 GAS SERVICE - 300 - -
36-5520 CELL PHONE 325 300 300 198
TOTAL 55-UTILITIES 4,140 5,600 5,300 3,498
60-CAPITAL OUTLAY < $5K
36-6020 MECH. SHOP IMPROVEM 1,304 5,750 5,750 1,650
36-6026 COMPUTER SOFTWARE - - - -
TOTAL 60-CAPITAL OUTLAY < $5K 1,304 5,750 5,750 1,650
TOTAL 36-FLEET SERVICES 58,394$ 73,393$ 73,043$ 50,321$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $129,018 $158,232 $209,682 $51,450 32.52%
Supplies & Materials $18,495 $19,850 $22,100 $2,250 11.34%
Maintenance & Operations $10,097 $4,900 $6,700 $1,800 36.73%
Contract Services $3,396 $4,810 $7,240 $2,430 50.52%
Utilities $6,735 $8,600 $6,000 ($2,600)-30.23%
Capital Expenses $662 $750 $1,200 $450 60.00%
Total $168,403 $197,142 $252,922 $55,780 28.29%
Authorized Employees 2012 2013 2014
2 FT 2 PT 3 FT 1 PT 3 FT 2 PT
Library
Department Description and Responsibilities
The Library provides written, audio and video materials for loan to the public. The library also
provides computer and internet access free of charge. Librarians assist customers with
researching a wide range of subjects. The Library also provides a wide range of educational
programs to both adults and children.
2011-12 2012-13 2012-13 2013-14
42-LIBRARY ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
42-5110 REGULAR SALARIES 96,650$ 114,000$ 114,000$ 142,250$
42-5111 MERIT INCREASE - 2,280 2,280 2,134
42-5112 TEMP/PART TIME SALARIES 1,571 1,750 1,750 16,700
42-5117 VACATION COMPENSATION - 500 500
42-5120 OVERTIME 9 - -
42-5125 LONGEVITY PAY 1,784 1,880 1,880 700
42-5130 FICA 7,583 9,633 9,633 12,943
42-5140 RETIREMENT 5,893 8,309 8,309 10,156
42-5150 HEALTH INSURANCE 14,234 18,000 18,000 23,400
42-5160 WORKER'S COMPENSATION 319 500 350 400
42-5170 T.E.C.871 1,080 600 750
42-5175 EAP (EMPLOYER ASSIST.PROG)64 100 60 100
42-5180 MEDICAL/PHYSICALS 35 100 50 100
42-5182 BACKGROUND CHECKS 5 100 50 50
TOTAL 51-SALARIES AND BENEFITS 129,018 158,232 157,462 209,682
52-SUPPLIES AND MATERIALS
42-5210 OFFICE SUPPLIES 1,740 2,200 2,200 2,600
42-5215 FOOD 26 30 30 30
42-5225 MAGAZINES & SUBSCRIPTIONS 1,259 1,150 1,150 1,150
42-5227 BOOKS & OTHER LIBRARY MATERIAL 12,327 12,500 12,500 12,500
42-5235 DUES & REGISTRATIONS 642 970 970 1,270
42-5240 TRAVEL EXPENSE - 200 200 1,500
42-5245 JANITORIAL SUPPLIES 660 700 950 950
42-5270 PROGRAMS AND LIBRARY SUPPLIES 1,841 2,100 2,100 2,100
TOTAL 52-SUPPLIES AND MATERIALS 18,495 19,850 20,100 22,100
53-MAINTENANCE AND OPERAT
42-5310 R & M BUILDING 8,077 2,800 4,300 3,500
42-5326 R&M MINOR EQUIPMENT 262 300 300 1,400
42-5332 OFFICE MACHINE LEASE - - - -
42-5346 BOOK LEASE 1,758 1,800 1,800 1,800
TOTAL 53-MAINTENANCE AND OPERAT 10,097 4,900 6,400 6,700
54-CONTRACT SERVICES
42-5420 CONTRACTUAL SERVICES 2,458 2,570 3,567 2,500
42-54XX Ebooks 2,500
42-5450 TECHNICAL SUPPORT 938 500 500 500
42-5451 ANNUAL SOFTWARE SUPPORT - 1,740 1,740 1,740
TOTAL 54-CONTRACT SERVICES 3,396 4,810 5,807 7,240
55-UTILITIES
42-5510 TELEPHONE SERVICES - - - -
42-5515 ELECTRIC 6,735 8,600 5,500 6,000
42-5530 INTERNET - - - -
TOTAL 55-UTILITIES 6,735 8,600 5,500 6,000
GENERAL FUND EXPENDITURES BY DEPARTMENT
2011-12 2012-13 2012-13 2013-14
42-LIBRARY ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT
56-GRANT EXPENSES
42-5610 GRANT EXPENSES -
TOTAL 56-GRANT EXPENSES - - - -
60-CAPITAL OUTLAY < $5K
42-6020 BUILDING IMPROVEMENTS - - - -
42-6025 COMPUTER HARDWARE 662 750 750 1,200
42-6026 COMPUTER SOFTWARE
TOTAL 60-CAPITAL OUTLAY < $5K 662 750 750 1,200
61-CAPITAL OUTLAY > $5K
42-6120 BUILDING IMPROVEMENTS - - -
42-6121 GRANT EXPENDITURES - - -
TOTAL 61-CAPITAL OUTLAY > $5K - - - -
TOTAL 42-LIBRARY 168,403$ 197,142$ 196,019$ 252,922$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Supplies & Materials $8,554 $22,500 $12,400 ($10,100)-44.89%
Maintenance & Operations $13,710 $5,000 $5,000 $0 0.00%
Contract Services $10,726 $13,000 $13,000 $0 0.00%
Utilities $0 $0 $0 $0
Capital Expenses $0 $0 $0 $0
Total $32,990 $40,500 $30,400 ($2,590)-7.85%
Authorized Employees 2012 2013 2014
0 0 0
Economic Development
Department Description and Responsibilities
Economic Development is tasked with enticing new business and assisting in retaining and
expanding current businesses. Economic development activities are funded through the 4A and 4B
sales taxes. Economic development activities are handled by the city manager and other city staff.
Economic developments goal is to attract quality jobs to Sanger.
2011-12 2012-13 2012-13 2013-14
46-ECONOMIC DEVELOPMENT ACTUAL BUDGET ESTIMATE PROPOSED
52-SUPPLIES AND MATERIALS
46-5210 OFFICE SUPPLIES -$ 250$ -$ 250$
46-5215 FOOD - 250 - 250
46-5220 POSTAGE - 250 - 200
46-5225 MAPS & SUBSCRIPTIONS - 250 - 200
46-5230 ADVERTISING 5,710 17,500 15,000 7,500
46-5235 DUES AND REGISTRATION 550 2,000 - 2,000
46-5240 TRAVEL EXPENSE 2,275 2,000 - 2,000
46-5245 JANITORIAL - - -
46-5275 FILING FEES 19 - -
TOTAL 52-SUPPLIES AND MATERIALS 8,554 22,500 15,000 12,400
53-MAINTENANCE AND OPERAT
46-5300 WIRE TRANSFER FEES - -
46-5310 R & M BUILDING 13,710 5,000 1,000 5,000
TOTAL 53-MAINTENANCE AND OPERAT 13,710 5,000 1,000 5,000
54-CONTRACT SERVICES
46-5430 PROFESSIONAL SERVICES 10,726 10,000 - 10,000
46-5440 ENGINEERING/ARCHTECTURAL - 2,500 - 2,500
46-5442 MASTER PLANNING SERVICES - -
46-5450 TECHNICAL SUPPORT - 500 - 500
TOTAL 54-CONTRACT SERVICES 10,726 13,000 - 13,000
55-UTILITIES
46-5510 TELEPHONE SERVICES - - - -
46-5515 ELECTRIC - - - -
TOTAL 55-UTILITIES - - - -
60-CAPITAL OUTLAY < $5K
46-6026 COMPUTER SOFTWARE - - - -
TOTAL 60-CAPITAL OUTLAY < $5K - - - -
TOTAL 46-ECONOMIC DEVELOPMENT 32,990$ 40,500$ 16,000$ 30,400$
GENERAL FUND EXPENDITURES BY DEPARTMENT
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Contract Services 595,709 560,000 600,000 $40,000 7.14%
Total $595,709 $560,000 $600,000 $40,000 7.14%
Authorized Employees 2012 2013 2014
0 0 0
Solid Waste
Department Description and Responsibilities
The City contracts with Progressive Waste Management for solid waste services in the City of
Sanger. Progressive is responsible for providing residential and commercial waste management
services to the businesses, schools, and residents of Sanger.
2011-12 2012-13 2012-13 2013-14
66-SOLID WASTE ACTUAL BUDGET ESTIMATE PROPOSED
54-CONTRACT SERVICES
66-5420 CONTRACTUAL 595,709 560,000 560,000 600,000
TOTAL 54-CONTRACT SERVICES 595,709 560,000 560,000 600,000
TOTAL 66-SOLID WASTE 595,709$ 560,000$ 560,000$ 600,000$
GENERAL FUND EXPENDITURES BY DEPARTMENT
4110 Water Billing 1,400,000.00$
4115 Water Service Fees 65,000.00$
Group Total 1,465,000.00$
4120 Sewer Billing 1,201,000.00$
Group Total 1,201,000.00$
4200 Water Taps 100,000.00$
4220 Sewer Taps 125,000.00$
Group Total 225,000.00$
4140 Electric Income 7,800,000.00$
4145 Security Lights 130,000.00$
4160 Penalties Billed 150,000.00$
4170 Meter Bases -$
4171 Sawset Pole Fee 2,500.00$
4173 Pole Contact Fee 17,500.00$
Group Total 8,100,000.00$
4800 Interest Income 18,000.00$
Group Total 18,000.00$
4905 Gain Sale of Assets
4910 Misc Income 50,000.00$
4911 One Plus Donations -$
4912 Safety & Incentive Rev -$
4915 Over Short -$
4930 Return Check Fee 1,000.00$
4950 Prior Year Inc -$
Group Total 51,000.00$
Total 11,060,000.00$
Total Unrestricted 10,835,000.00$
ENTERPRISE REVENUE SUMMARY 2014
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $2,786 $6,000 $4,800 -$1,200 -20.00%
Supplies & Materials $19,564 $20,400 $21,520 $1,120 5.49%
Maintenance & Operations $12,043 $30,000 $27,200 -$2,800 -9.33%
Contract Services $34,880 $52,000 $72,540 $20,540 39.50%
Utilities $8,226 $8,200 $14,000 $5,800 70.73%
Capital Expenses $0 $0 $33,851 $33,851
Total $77,499 $116,600 $173,911 $57,311 49.15%
2012 2013 2014
Authorized Employees 0 0 0
Non Department
Department Description and Responsibilities
Non Departmental expenses are expenses that cannot be easily attributed to any one department
such as postage and property insurance. On the Enterprise fund side it also includes contingency
funds for emergencies and funds for reimbursing citizens for minor property damage. It also includes
One Plus and Safety and Incentive account expenses.
Note: The allocation between the General Fund and Enterprise Fund for shared costs such as Non-
Departmental, City Council, Administration, Finance, and Fleet was updated for the FY 2013-2014
Budget to more accurately reflect the cost of services.
2011-12 2012-13 2012-13 2013-14
99-NON-DEPARTMENTAL ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
00-5180 MEDICAL/PHYSICALS -$ -$ -$ -$
00-5183 SAFETY & INCENTIVE 2,786 6,000 6,000 4,800
TOTAL 51-SALARIES AND BENEFITS 2,786 6,000 6,000 4,800
52-SUPPLIES AND MATERIALS
99-5210 OFFICE SUPPLIES 591 400 400 720
99-5220 POSTAGE 18,973 20,000 20,000 20,800
TOTAL 52-SUPPLIES AND MATERIALS 19,564 20,400 20,400 21,520
53-MAINTENANCE AND OPERAT
99-5305 CONTINGENCY RESERVE 6,630 - - -
99-5332 Office Machine Lease - - - 7,200
99-5397 REIMBURSE FOR DAMAGE CLAIMS 5,413 30,000 10,000 20,000
TOTAL 53-MAINTENANCE AND OPERATE 12,043 30,000 10,000 27,200
54-CONTRACT SERVICES
99-5410 TML INSURANCE - GF 33% - EF 67%33,773 40,000 38,000 54,940
99-5420 TAX COLLECTIONS - GF 100%- - - -
99-5425 LEGAL EXPENSE - - - 8,000
99-5430 PROFESSIONAL SERVICES 357 10,000 10,000 8,000
99-5455 ANNUAL BOND ADMIN FEES 750 2,000 1,500 1,600
TOTAL 54-CONTRACT SERVIC 34,880 52,000 49,500 72,540
55-UTILITIES
99-5510 TELEPHONE SERVICES 8,226 8,200 8,500 14,000
TOTAL 55-UTILITIES 8,226 8,200 8,500 14,000
60-CAPITAL IMPROVEMENTS
99-6025 COMPUTER HARDWARE 33,851
(SERVER CONSOLIDATION)
TOTAL 60-CAPITAL IMPROVEMENTS - - - 33,851
TOTAL 99-NON-DEPARTMENTAL 77,499$ 116,600$ 94,400$ 173,911$
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT - 80%
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $53 $65 $121 $56 85.54%
Supplies & Materials $2,999 $6,250 $7,370 $1,120 17.92%
Contract Services $31,997 $40,500 $56,012 $15,512 38.30%
Capital Expenses $0 $500 $670 $170 34.00%
Total $35,049 $47,315 $64,173 $16,858 35.63%
Authorized Employees 2012 2013 2014
0 0 0
City Council
Department Description and Responsibilities
The City Council is elected by the people and is responsible for setting general policy and direction
for city government. The Council's budget is split between the General fund and Enterprise fund.
The Council's budget includes funds to pay for legal services, audit services and elections.
Note: The allocation between the General Fund and Enterprise Fund for shared costs such as Non-
Departmental, City Council, Administration, Finance, and Fleet was updated for the FY 2013-2014
Budget to more accurately reflect the cost of services.
2011-12 2012-13 2012-13 2013-14
10-MAYOR AND COUNCIL ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
10-5160 WORKER'S COMPENSATION 53$ 65$ 85$ 121$
TOTAL 51-SALARIES AND BENEFITS 53 65 85 121
52-SUPPLIES AND MATERIALS
10-5210 OFFICE SUPPLIES 663 1,000 400 670
10-5215 FOOD - 250 - 335
10-5225 MAPS & SUBSCRIPTIONS - - - -
10-5230 ADVERTISING 556 2,500 500 2,680
10-5235 DUES & REGISTRATIONS 1,780 1,500 1,600 2,345
10-5240 TRAVEL EXPENSE - 1,000 750 1,340
TOTAL 52-SUPPLIES AND MATERIALS 2,999 6,250 3,250 7,370
54-CONTRACT SERVICES
10-5415 ACCOUNTING SERVICES 22,000 25,000 25,000 33,500
10-5420 CONTRACTUAL SERVICES - - - -
10-5425 LEGAL SERVICES 6,443 10,000 7,500 13,400
10-5430 PROFESSIONAL SERVICES 3,334 5,000 5,500 6,700
10-5450 TECHNICAL SUPPORT 220 500 1,200 2,412
TOTAL 54-CONTRACT SERVICES 31,997 40,500 39,200 56,012
60-CAPITAL
10-6040 FURNITURE AND FIXTURES - 500 300 670
TOTAL 60-CAPITAL - 500 300 670
TOTAL 10-MAYOR AND COUNCIL 35,049$ 47,315$ 42,835$ 64,173$
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT-67%
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $146,318 $164,519 $226,741 $62,222 37.82%
Supplies & Materials $7,731 $8,550 $12,462 $3,912 45.75%
Maintenance & Operations $1,107 $6,900 $8,040 $1,140 16.52%
Contract Services $1,426 $3,950 $5,025 $1,075 27.22%
Utilities $1,969 $1,900 $2,546 $646 34.00%
Community Services $875 $0 $0 $0
Capital Expenses $2,576 $1,000 $0 ($1,000)-100.00%
Total $162,002 $186,819 $254,814 $67,995 36.40%
Authorized Employees 2012 2013 2014
4 4 4
Administration - Enterprise Fund
Department Description and Responsibilities
Administration is responsible for the daily operations of all aspects of city government.
Administration includes the offices of city manager, city secretary and human resources. Its
responsibilities includes human resources and payroll, record keeping, administration of contracts,
oversight of other departments, economic development and long range planning.
Note: The allocation between the General Fund and Enterprise Fund for shared costs such as Non-
Departmental, City Council, Administration, Finance, and Fleet was updated for the FY 2013-2014
Budget to more accurately reflect the cost of services.
2011-12 2012-13 2012-13 2013-14
15-ADMINISTRATION ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
15-5110 REGULAR SALARIES 108,424$ 121,850$ 121,850$ 167,500$
15-5111 MERIT INCREASE - 2,437 2,437 3,266
15-5117 VACATION COMPENSATION - 500 500 1,340
15-5120 OVERTIME 310 250 250 335
15-5125 LONGEVITY PAY 586 700 700 1,072
15-5128 AUTO ALLOWANCE 3,125 3,000 3,000 4,020
15-5130 FICA 8,862 10,299 10,299 14,203
15-5135 MEDICARE - - - -
15-5140 RETIREMENT 8,707 8,883 8,883 12,427
15-5150 HEALTH INSURANCE 14,993 14,400 14,400 20,904
15-5160 WORKER'S COMPENSATION 687 1,000 1,000 1,072
15-5170 T.E.C.522 1,000 1,000 335
15-5175 EAP (EMPLOYER ASSIST. PROG)59 100 100 134
15-5180 MEDICAL/PHYSICALS 35 50 50 67
15-5182 BACKGROUND CHECKS 8 50 50 67
TOTAL 51-SALARIES AND BENEFITS 146,318 164,519 164,519 226,741
52-SUPPLIES AND MATERIALS
15-5210 OFFICE SUPPLIES 1,321 1,000 1,500 2,010
15-5215 FOOD 6 200 100 268
15-5225 MAPS & SUBSCRIPTION 156 200 180 268
15-5230 ADVERTISING 1,973 750 250 1,005
15-5235 DUES & REGISTRATION 2,273 3,000 3,000 4,690
15-5240 TRAVEL EXPENSE 1,509 2,500 2,500 3,350
15-5245 JANITORIAL SUPPLIES 252 500 300 402
15-5255 JANITORIAL APPAREL 241 200 350 469
15-5275 FILING FEES (PLATS,LIENS, ETC)- 200 - -
TOTAL 52-SUPPLIES AND MATERIALS 7,731 8,550 8,180 12,462
53-MAINTENANCE AND OPERAT -
15-5305 CONTENGENCY RESERVE 500 5,000 5,000 6,700
15-5310 R & M BUILDING 18 750 750 1,340
15-5320 MOTOR VEHICLE FUEL 331 400 500 -
15-5325 R & M MOTOR VEHICLE 258 750 400 -
TOTAL 53-MAINTENANCE AND OPERAT 1,107 6,900 6,650 8,040
54-CONTRACT SERVICES
15-5410 TML INSURANCE - - - -
15-5420 CONTRACTUAL SERVICES - - - -
15-5430 PROFESSIONAL SERVICES 66 - - -
15-5440 ENGINEERING/ARCHITECTURAL - 1,750 - 2,345
15-5450 TECHNICAL SUPPORT 1,360 1,000 1,500 2,680
15-5455 ANNUAL BOND ADMIN FEES - 1,200 - -
TOTAL 54-CONTRACT SERVICES 1,426 3,950 1,500 5,025
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT - 67%
2011-12 2012-13 2012-13 2013-14
15-ADMINISTRATION ACTUAL BUDGET ESTIMATE PROPOSED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT - 67%
55-UTILITIES
15-5510 TELEPHONE SERVICES - - - -
15-5515 ELECTRIC 1,244 1,100 1,100 1,474
15-5516 GAS SERVICE 75 200 200 268
15-5520 CELL PHONE 650 600 600 804
TOTAL 55-UTILITIES 1,969 1,900 1,900 2,546
59-COMMUNITY SERVICES
15-5900 SAFETY & INCENTIVE SVGS. EXPS 875 - - -
15-5905 ONE PLUS EXPENSE - - - -
TOTAL 59-COMMUNITY SERVICES 875 - - -
60-CAPITAL OUTLAY < $5K
15-6025 COMPUTER HARDWARE - 1,000 3,500 -
15-6026 COMPUTER SOFTWARE 94 - - -
15-6099 Non Capital Expense 2,482 - - -
TOTAL 60-CAPITAL OUTLAY <$5K 2,576 1,000 3,500 -
TOTAL 15-ADMINISTRATION 162,002$ 186,819$ 186,249$ 254,814$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $73,825 $79,107 $113,497 $34,390 43.47%
Supplies & Materials $3,445 $3,875 $5,628 $1,753 45.24%
Maintenance & Operations $1,063 $975 $1,374 $399 40.87%
Contract Services $5,717 $12,300 $11,831 ($469)-3.81%
Utilities $2,135 $2,000 $2,546 $546 27.30%
Capital Expenses $7,225 $2,500 $670 ($1,830)-73.20%
Total $93,410 $100,757 $135,545 $34,788 34.53%
Authorized Employees 2012 2013 2014
2 2 2
Public Works Administration - Enterprise Fund
Department Description and Responsibilities
Public works administration oversees the street, park and recreation, fleet maintenance, water and
wastewater departments. It is also responsible for engineering services and liason with outside
engineers and contractors. Public works administrations oversees most capital improvement
projects. Engineering also reviews new subdivision plans and serves as the flood plain coordinator.
Note: The allocation between the General Fund and Enterprise Fund for shared costs such as Non-
Departmental, City Council, Administration, Finance, and Fleet was updated for the FY 2013-2014
Budget to more accurately reflect the cost of services.
2011-2012 2012-13 2012-13 2013-14
18-PUBLIC WORKS ADMINISTRATION ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
18-5110 REGULAR SALARIES 56,428$ 59,000$ 59,000$ 83,080$
18-5111 MERIT INCREASE - 858 858 1,246
18-5117 VACATION COMPENSATI - 500 500 670
18-5120 OVERTIME - 150 150 201
18-5125 LONGEVITY PAY 184 160 160 375
18-5128 VEHICLE ALLOWANCE - 2,400 2,400 3,216
18-5130 FICA/MEDICARE 4,614 4,669 4,669 7,103
18-5140 RETIREMENT 4,387 5,020 5,020 6,215
18-5150 HEALTH INSURANCE 7,578 5,500 5,500 10,452
18-5160 WORKER'S COMPENSATI 341 400 400 536
18-5170 T.E.C.261 300 300 201
18-5175 EAP (EMPLOYER ASSIS 32 50 50 67
18-5180 MEDICAL/PHYSICALS - 50 50 67
18-5182 BACKGROUND CHECKS - 50 50 67
TOTAL 51-SALARIES AND BENEFITS 73,825 79,107 79,107 113,497
52-SUPPLIES AND MATERIALS
18-5210 OFFICE SUPPLIES 1,766 1,750 1,500 2,144
18-5215 FOOD 12 300 300 402
18-5230 ADVERTISING 399 150 150 201
18-5235 DUES AND REGISTRATI 655 900 900 1,474
18-5240 TRAVEL EXPENSE 521 550 550 1,005
18-5245 JANITORIAL SUPPLIES 92 200 250 335
18-5275 FILING FEES - 25 25 67
TOTAL 52-SUPPLIES AND MATERIALS 3,445 3,875 3,675 5,628
53-MAINTENANCE AND OPERAT
18-5310 R & M BUILDING 164 250 300 402
18-5332 OFFICE MACHINE LEAS 899 650 650 871
18-5345 LEASE EQUIPMENT - 75 75 101
TOTAL 53-MAINTENANCE AND OPERAT 1,063 975 1,025 1,374
54-CONTRACT SERVICES
18-5420 CONTRACTUAL SERVICE - - - -
18-5440 ENGINEERING/ARCHITE 1,363 8,500 8,500 5,360
18-5450 TECHNICAL SUPPORT 1,062 800 800 2,183
18-5451 ANNUAL SOFTWARE SUP 3,292 3,000 3,000 4,288
TOTAL 54-CONTRACT SERVICES 5,717 12,300 12,300 11,831
55-UTILITIES
18-5510 TELEPHONE SERVICES - - - -
18-5515 ELECTRIC 1,587 1,300 1,100 1,608
18-5516 GAS SERVICE 223 400 400 536
18-5520 CELL PHONE 325 300 300 402
TOTAL 55-UTILITIES 2,135 2,000 1,800 2,546
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT - 67%
2011-2012 2012-13 2012-13 2013-14
18-PUBLIC WORKS ADMINISTRATION ACTUAL BUDGET ESTIMATE PROPOSED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT - 67%
60-CAPITAL OUTLAY < $5K
18-6010 COMPUTER EQUIPMENT - - - -
18-6025 COMPUTER HARDWARE - 1,000 - 670
18-6026 COMPUTER SOFTWARE - 1,500 - -
18-6099 NON CAPITAL EXPENSE 7,225 - - -
TOTAL 60-CAPITAL OUTLAY < $5K 7,225 2,500 - 670
71-DEPRECIATION
18-7100 DEPRECIATION EXPESN - - - -
TOTAL 71-DEPRECIATION - - - -
TOTAL 18-PUBLIC WORKS 93,410$ 100,757$ 97,907$ 135,545$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $209,965 $239,354 $236,439 ($2,915)-1.22%
Supplies & Materials $13,605 $13,500 $9,200 ($4,300)-31.85%
Maintenance & Operations $6,155 $8,150 $800 ($7,350)-90.18%
Contract Services $34,515 $46,500 $36,000 ($10,500)-22.58%
Utilities $3,138 $3,000 $2,400 ($600)-20.00%
Municipal Fees $253 $1,500 $0 ($1,500)-100.00%
Capital Expenses $3,074 $5,000 $0 ($5,000)-100.00%
Total $270,705 $317,004 $284,839 ($32,165)-10.15%
Authorized Employees 2012 2013 2014
4.5 4.5 5
Finance
Department Description and Responsibilities
The Finance Department is responsible for all banking and investments activities of the City. Finance
also handles accounts payable and utility billing. Finance assists administration with budget
preperation and monitoring and provides reports to the manager and council on current reveneus
and expenditures.
Note: The allocation between the General Fund and Enterprise Fund for shared costs such as Non-
Departmental, City Council, Administration, Finance, and Fleet was updated for the FY 2013-2014
Budget to more accurately reflect the cost of services.
2011-2012 2012-2013 2012-2013 2013-2014
19-FINANCE ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
19-5110 REGULAR SALARIES 163,837$ 175,000$ 175,000$ 172,000$
19-5111 MERIT INCREASE - 3,500 3,500 2,580
19-5112 TEMP/PART TIME SALARIES - - - -
19-5117 VACATION COMPENSATION - 500 500 400
19-5120 OVERTIME 13 1,500 1,500 1,200
19-5125 LONGEVITY PAY 212 356 356 323
19-5130 FICA 11,029 14,428 14,428 14,120
19-5140 RETIREMENT 10,235 12,445 12,445 12,355
19-5150 HEALTH INSURANCE 22,928 28,800 28,800 31,200
19-5160 WORKER'S COMPENSATI 535 1,000 1,000 800
19-5170 T.E.C.836 1,500 1,500 1,200
19-5175 EAP (EMPLOYER ASSIS 96 150 150 120
19-5180 MEDICAL/PHYSICALS 140 100 100 80
19-5182 BACKGROUND CHECKS 104 75 75 60
TOTAL 51-SALARIES AND BENEFITS 209,965 239,354 239,354 236,439
52-SUPPLIES AND MATERIALS
19-5201 OTHER - - - -
19-5205 DATA PROCESSING SUPPLIES 4,551 3,500 1,500 -
19-5210 OFFICE SUPPLIES 3,376 3,500 3,500 3,200
19-5235 DUES & REGISTRATION 3,597 3,500 3,500 2,800
19-5240 TRAVEL 1,710 2,500 2,064 2,800
19-5245 JANITORIAL SUPPLIES 371 500 500 400
19-5250 MINOR TOOLS - -
TOTAL 52-SUPPLIES AND MATERIALS 13,605 13,500 11,064 9,200
53-MAINTENANCE AND OPERAT
19-5310 R & M BUILDING 36 1,000 1,000 800
19-5320 MOTOR VEHICLE FUEL 59 100 100 -
19-5325 R & M MOTOR VEHICLE - - - -
19-5332 OFFICE MACHINE LEASE 6,060 7,050 8,000 -
TOTAL 53-MAINTENANCE AND OPERAT 6,155 8,150 9,100 800
54-CONTRACT SERVICES
19-5426 CREDIT CARD FEES 13,783 16,000 18,000 16,000
19-5427 BANK FEES - - - -
19-5430 PROFESSIONAL SERVICES - 1,000 - -
19-5450 TECHNICAL SUPPORT 3,453 3,500 5,300 4,000
19-5451 ANNUAL SOFTWARE SUPPORT 17,279 26,000 19,400 16,000
TOTAL 54-CONTRACT SERVICES 34,515 46,500 42,700 36,000
55-UTILITIES
19-5510 TELEPHONE - - -
19-5515 ELECTRIC 2,488 2,200 2,200 1,760
19-5516 GAS SERVICE 150 200 200 160
19-5520 CELL PHONE 500 600 600 480
TOTAL 55-UTILITIES 3,138 3,000 3,000 2,400
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT - 80%
2011-2012 2012-2013 2012-2013 2013-2014
19-FINANCE ACTUAL BUDGET ESTIMATE PROPOSED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT - 80%
57-MUNICIPAL FEES
19-5745 MUNICIPAL SERVICE BUREAU 253 1,500 - -
TOTAL 57-MUNICIPAL FEES 253 1,500 - -
60-CAPITAL OUTLAY < $5K
19-6025 COMPUTER HARDWARE - 5,000 9,500 -
19-6026 COMPUTER SOFTWARE 3,074 - -
TOTAL 60-CAPITAL OUTLAY < $5K 3,074 5,000 9,500 -
TOTAL 19-FINANCE 270,705$ 317,004$ 314,718$ 284,839$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $45,938 $50,993 $74,629 $23,636 46.35%
Supplies & Materials $2,303 $4,100 $6,499 $2,399 58.51%
Maintenance & Operations $4,020 $5,300 $8,174 $2,874 54.23%
Contract Services $689 $1,650 $2,412 $762 46.18%
Utilities $4,140 $5,600 $7,102 $1,502 26.82%
Capital Expenses $1,304 $5,750 $3,350 ($2,400)-41.74%
Total $58,394 $73,393 $102,166 $28,773 39.20%
Authorized Employees 2012 2013 2014
2 2 2
Fleet Services
Fleet Services provides vehicle and equipment maintenance services to all city departments.
Department Description and Responsibilities
Note: The allocation between the General Fund and Enterprise Fund for shared costs such as Non-
Departmental, City Council, Administration, Finance, and Fleet was updated for the FY 2013-2014
Budget to more accurately reflect the cost of services.
2010-11 2011-12 2011-12 2012-13
36-FLEET SERVICES ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
36-5110 REGULAR SALARIES 33,998$ 34,000$ 34,000$ 50,250$
36-5111 MERIT INCREASE - 680 680 754
36-5117 VACATION COMPENSATI - 750 750 1,005
36-5120 OVERTIME 104 500 500 670
36-5125 LONGEVITY PAY 180 248 248 681
36-5130 FICA 2,538 2,894 2,894 4,269
36-5140 RETIREMENT 2,413 2,496 2,496 3,735
36-5150 HEALTH INSURANCE 5,717 7,200 7,200 10,452
36-5160 WORKER'S COMPENSATI 921 1,300 1,000 1,608
36-5170 T.E.C.- 750 1,000 1,005
36-5175 EAP (EMPLOYER ASSIS 29 50 50 67
36-5180 MEDICAL/PHYSICALS 38 75 75 67
36-5182 BACKGROUND CHECKS - 50 50 67
TOTAL 51-SALARIES AND BENEFITS 45,938 50,993 50,943 74,629
52-SUPPLIES AND MATERIALS
36-5210 OFFICE SUPPLIES - - - -
36-5215 FOOD - - - -
36-5223 CHEMICAL SUPPLIES 420 1,000 1,000 1,340
36-5235 DUES & REGISTRATION 80 400 400 536
36-5240 TRAVEL EXPENSE - - - -
36-5245 JANITORIAL SUPPLIES - 150 150 201
36-5250 TOOLS & EQUIPMENT 825 1,000 1,000 2,010
36-5252 MECHANIC SUPPLIES 440 750 750 1,340
36-5255 WEARING APPAREL 462 400 400 536
36-5260 SAFETY EQUIPMENT 76 400 400 536
36-5265 CLEANING SUPPLIES - - - -
TOTAL 52-SUPPLIES AND MATERIALS 2,303 4,100 4,100 6,499
53-MAINTENANCE AND OPERAT
36-5310 R & M BUILDING 104 750 750 1,005
36-5320 MOTOR VEHICLE FUEL 715 900 900 1,608
36-5321 OIL & LUBRICANTS 1,583 2,000 2,000 3,350
36-5325 R & M MOTOR VEHICLE 312 400 400 536
36-5326 R & M MINOR EQUIPME 1,006 1,000 1,000 1,340
36-5345 LEASE/PURCHASE EQUIP 300 250 250 335
TOTAL 53-MAINTENANCE AND OPERAT 4,020 5,300 5,300 8,174
54-CONTRACT SERVICES
36-5420 CONTRACTUAL SERVICE - - - -
36-5450 TECHNICAL SUPPORT 49 150 150 402
36-5450 TECHNICAL SUPPORT 640 1,500 1,500 2,010
TOTAL 54-CONTRACT SERVICes 689 1,650 1,650 2,412
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT - 67%
2010-11 2011-12 2011-12 2012-13
36-FLEET SERVICES ACTUAL BUDGET ESTIMATE PROPOSED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT - 67%
55-UTILITIES
36-5510 TELEPHONE SERVICES - - - -
36-5515 ELECTRIC 3,815 5,000 5,000 6,700
36-5516 GAS SERVICE - 300 - -
36-5520 CELL PHONE 325 300 300 402
TOTAL 55-UTILITIES 4,140 5,600 5,300 7,102
60-CAPITAL OUTLAY < $5K
36-6020 MECH. SHOP IMPROVEM 1,304 5,750 5,750 3,350
36-6026 COMPUTER SOFTWARE - - - -
TOTAL 60-CAPITAL OUTLAY < $5K 1,304 5,750 5,750 3,350
71-DEPRECIATION
36-7100 DEPRECIATION EXPENS - - - -
TOTAL 71-DEPRECIATION - - - -
TOTAL 36-FLEET SERVICES 58,394$ 73,393$ 73,043$ 102,166$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $217,116 $280,683 $295,979 $15,296 5.45%
Supplies & Materials $14,520 $18,800 $18,800 $0 0.00%
Maintenance & Operations $361,219 $449,900 $523,900 $74,000 16.45%
Contract Services $3,472 $12,000 $8,250 ($3,750)-31.25%
Utilities $153,995 $120,600 $225,600 $105,000 87.06%
Capital Expenses $0 $125,400 $33,000 ($92,400)-73.68%
Total $750,322 $1,007,383 $1,105,529 $98,146 9.74%
Authorized Employees 2012 2013 2014
5 5 5
Water
Department Description and Responsibilities
The Water Department operates and maintains the city's potable water system providing service to
over 2000 customers.
2011-12 2012-13 2012-13 2013-14
50-WATER ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
50-5110 REGULAR SALARIES 139,343$ 180,000$ 180,000$ 188,000$
50-5111 MERIT INCREASE 3,600 3,600 3,760
50-5117 VACATION COMPENSATI 2,000 2,000 2,000
50-5120 OVERTIME 15,682 15,000 20,000 20,000
50-5125 LONGEVITY PAY 968 952 952 1,048
50-5130 FICA 13,635 16,124 16,124 17,185
50-5140 RETIREMENT 14,216 13,907 13,907 15,037
50-5150 HEALTH INSURANCE 24,799 36,000 36,000 39,000.00$
50-5160 WORKER'S COMPENSATI 6,738 10,000 7,000 8,000
50-5170 T.E.C.1,358 2,500 1,000 1,500
50-5175 EAP (EMPLOYER ASSIS 136 200 200 200
50-5180 MEDICAL/PHYSICALS 210 300 300 150
50-5182 BACKGROUND CHECKS 31 100 100 100
TOTAL 51-SALARIES AND BENEFITS 217,116 280,683 281,183 295,979
52-SUPPLIES AND MATERIALS
50-5201 OTHER - - - -
50-5210 OFFICE SUPPLIES - 600 600 600
50-5215 FOOD - - - -
50-5223 CHEMICAL SUPPLIES 5,162 6,000 6,500 6,000
50-5230 ADVTG (WA. DRINKING)1,232 1,300 1,300 1,300
50-5235 DUES & REGISTRATION 3,039 3,000 3,000 3,000
50-5240 TRAVEL EXPENSE 175 200 200 200
50-5245 JANITORIAL SUPPLIES 122 200 200 200
50-5250 MINOR TOOLS 1,687 2,500 2,500 2,500
50-5255 WEARING APPAREL 2,185 2,500 2,500 2,500
50-5260 SAFETY EQUIPMENT 918 2,500 2,500 2,500
TOTAL 52-SUPPLIES AND MATERIALS 14,520 18,800 19,300 18,800
53-MAINTENANCE AND OPERAT
50-5305 CONTINGENCY RESERVE 10,000 7,000
50-5310 R & M BUILDING 554 500 1,066 500
50-5315 LEASE- PUBLIC WORKS BLDG - 600 600 600
50-5320 MOTOR VEHICLE FUEL 19,358 21,000 25,000 25,000
50-5325 R & M MOTOR VEHICLE 2,800 10,000 10,000 10,000
50-5326 R & M MINOR EQUIPME 15,391 500 1,931 500
50-5335 PERMIT FEES 4,448 34,500 34,500 34,500
50-5345 LEASE EQUIPMENT 913 800 800 800
50-5358 WATER MAIN APPLICAT 23,250 20,000 20,000 20,000
50-5360 System Maintenance 80,000
50-5371 METER REPL PRGM - - -
50-5372 WATER METER & BOXES 30,544 20,000 20,000 20,000
50-5373 R & M WATER WELLS 38,753 30,000 30,000 30,000
50-5374 R & M SCADA - 10,000 2,500 10,000
50-5377 TESTING 4,466 12,000 7,500 12,000
50-5385 WATER PURCHASE 54,584 75,000 75,000 75,000
50-5386 UTILITY DEMAND CHARGE 166,158 205,000 205,000 205,000
50-5390 RADIOS - - - -
TOTAL 53-MAINTENANCE AND OPERAT 361,219 449,900 440,897 523,900
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
2011-12 2012-13 2012-13 2013-14
50-WATER ACTUAL BUDGET ESTIMATE PROPOSED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
54-CONTRACT SERVICES
50-5430 Professional SVCS 10,000 10,000 7,500
50-5450 TECHNICAL SUPPORT 3,472 2,000 3,000 750
TOTAL 54-CONTRACT SERVICES 3,472 12,000 13,000 8,250
55-UTILITIES
50-5510 TELEPHONE SERVICES 1,153 - - -
50-5515 ELECTRIC 152,196 120,000 225,000 225,000
50-5516 GAS SERVICE - - - -
50-5520 CELL PHONE 646 600 600 600
TOTAL 55-UTILITIES 153,995 120,600 225,600 225,600
60-CAPITAL OUTLAY < $5K
50-6026 COMPUTER SOFTWARE 400 400
TOTAL 60-CAPITAL OUTLAY <$5K - 400 400 -
61-CAPITAL OUTLAY > $5K
50-6130 Motor Vehicles 55,000 55,000 33,000
50-6140 WA. CAPITAL IMPR. EXP - 70,000 70,000
TOTAL 61-CAPITAL OUTLAY >$5K - 125,000 125,000 33,000
TOTAL 50-WATER 750,322$ 1,007,383$ 1,105,380$ 1,105,529$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $123,410 $139,721 $121,977 ($17,745)-12.70%
Supplies & Materials $19,053 $26,200 $26,200 $0 0.00%
Maintenance & Operations $279,449 $122,400 $228,500 $106,100 86.68%
Contract Services $75 $0 $600 $600
Utilities $161,906 $155,300 $175,300 $20,000 12.88%
Capital Expenses $0 $200,000 $0 ($200,000)-100.00%
Total $583,893 $643,621 $552,577 ($91,045)-14.15%
Authorized Employees 2012 2013 2014
2 2 2
Waste Water
Department Description and Responsibilities
The Waste Water department is responsible for the collection and treatment of waste water
through the City's sanitary sewer system.
2011-12 2012-13 2012-13 2013-14
54-WASTE WATER ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
54-5110 REGULAR SALARIES 80,117$ 99,500$ 73,000$ 77,500$
54-5111 MERIT INCREASE 1,990 1,550
54-5117 VACATION COMPENSATI 500 500
54-5120 OVERTIME 13,854 4,200 9,000 9,000
54-5125 LONGEVITY PAY 964 660 660 760
54-5130 FICA 6,987 8,548 7,145
54-5140 RETIREMENT 7,043 7,373 6,252
54-5150 HEALTH INSURANCE 11,214 12,000 15,600
54-5160 WORKER'S COMPENSATI 2,847 4,000 2,000 3,000
54-5170 T.E.C.261 700 500 500
54-5175 EAP (EMPLOYER ASSIS 37 100 70 70
54-5180 MEDICAL/PHYSICALS 70 100 50 50
54-5182 BACKGROUND CHECKS 16 50 50 50
TOTAL 51-SALARIES AND BENEFITS 123,410 139,721 85,330 121,977
52-SUPPLIES AND MATERIALS
54-5210 OFFICE SUPPLIES - - -
54-5223 CHEMICAL SUPPLIES 14,345 20,000 20,000 20,000
54-5235 DUES & REGISTRATION 2,112 1,500 1,500 1,500
54-5240 TRAVEL EXPENSE 146 200 200 200
54-5245 JANITORIAL SUPPLIES 169 200 200 200
54-5250 TOOLS & EQUIPMENT 1,890 1,500 1,500 1,500
54-5255 WEARING APPAREL 391 800 800 800
54-5260 SAFETY EQUIPMENT - 2,000 2,000 2,000
TOTAL 52-SUPPLIES AND MATERIALS 19,053 26,200 26,200 26,200
53-MAINTENANCE AND OPERAT
54-5310 R & M BUILDING 271 10,000 10,000 10,000
54-5325 R & M MOTOR VEHICLE 817 1,500 1,500 1,500
54-5335 PERMIT FEES 6,321 900 7,613 7,000
54-5360 SYSTEM MAINTENANCE 263,827 100,000 85,000 200,000
54-5377 TESTING 8,213 10,000 10,000 10,000
TOTAL 53-MAINTENANCE AND OPERAT 279,449 122,400 114,113 228,500
54-CONTRACT SERVICES
54-5440 ENGINEERING/ARCHITE - - -
54-5442 MASTER PLANNING SVCS - - -
54-5450 TECHNICAL SUPPORT 75 - 450 600
TOTAL 54-CONTRACT SERVICES 75 - 450 600
55-UTILITIES
54-5510 TELEPHONE SERVICES - - -
54-5515 ELECTRIC 156,150 145,000 160,000 165,000
54-5520 CELL PHONE 150 300 300 300
54-5535 SOLID WASTE 5,606 10,000 10,000 10,000
TOTAL 55-UTILITIES 161,906 155,300 170,300 175,300
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
2011-12 2012-13 2012-13 2013-14
54-WASTE WATER ACTUAL BUDGET ESTIMATE PROPOSED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
60-CAPITAL OUTLAY < $5K
54-6020 CAPITAL IMPROVEMENT (WELL)- - - -
54-6025 COMPUTER HARDWARE
54-6026 Computer Software - - - -
54-6075 PLANT EQUIPMENT (SEWER)- - - -
TOTAL 60-CAPITAL OUTLAY <$5K - - - -
61-CAPITAL OUTLAY > $5K
54-6140 WASTEWATER CAP. IMP EXP 50,000 50,000 -
54-6170 WASTEWATER IMPROVEM - 150,000 150,000 -
TOTAL 61-CAPITAL OUTLAY >$5K - 200,000 200,000 -
71-DEPRECIATION
54-7100 DEPRECIATION EXPENS - - -
TOTAL 71-DEPRECIATION - - - -
90-BAD DEBT EXPENSE
54-9000 BAD DEBT EXPENSE - - -
TOTAL 71-DEPRECIATION - - - -
TOTAL 54-WASTE WATER 583,893$ 643,621$ 596,393$ 552,577$
Budget Summary 2012 Actual 2013 Budget 2014 Budget Difference % Change
Salaries & Benefits $506,540 $507,433 $520,785 $13,352 2.63%
Supplies & Materials $42,933 $59,850 $59,850 $0 0.00%
Maintenance & Operations $5,256,315 $5,527,700 $5,616,700 $89,000 1.61%
Contract Services $34,821 $90,600 $67,600 ($23,000)-25.39%
Utilities $8,827 $12,000 $8,700 ($3,300)-27.50%
Capital Expenses $59,295 $213,700 $93,200 ($120,500)-56.39%
Total $5,908,731 $6,411,283 $6,366,835 ($44,448)-0.69%
Authorized Employees 2012 2013 2014
7 7 7
Electric
Department Description and Responsibilities
The elcectric department provides service to over 2000 customers and maintains the electrical distribution
system with the City's Electric service area.
2011-12 2012-13 2012-13 2013-14
58-ELECTRIC ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
58-5110 REGULAR SALARIES 380,369$ 366,000$ 366,000$ 375,000$
58-5111 MERIT INCREASE - 7,320 7,320 7,500
58-5117 VACATION COMPENSATI - 2,000 2,000 2,000
58-5120 OVERTIME 7,367 10,000 10,000 10,000
58-5125 LONGEVITY PAY 3,712 4,048 4,048 4,400
58-5130 FICA 27,399 31,149 31,149 31,912
58-5140 RETIREMENT 27,451 26,866 26,866 27,923
58-5150 HEALTH INSURANCE 53,486 50,400 50,400 54,600
58-5160 WORKER'S COMPENSATI 4,630 6,000 6,000 5,000
58-5170 T.E.C.1,827 3,200 3,200 2,000
58-5175 EAP (EMPLOYER ASSIS 224 250 250 250
58-5180 MEDICAL/PHYSICALS 75 100 100 100
58-5182 BACKGROUND CHECKS - 100 100 100
TOTAL 51-SALARIES AND BENEFITS 506,540 507,433 507,433 520,785
52-SUPPLIES AND MATERIALS
58-5210 OFFICE SUPPLIES 1,657 2,000 2,000 2,000
58-5215 FOOD 68 500 300 500
58-5230 ADVERTSING 980 1,000 750 1,000
58-5235 DUES & REGISTRATION 11,398 20,000 13,000 20,000
58-5240 TRAVEL EXPENSE 865 5,000 300 5,000
58-5245 JANITORIAL SUPPLIES 312 750 400 750
58-5250 TOOLS & EQUIPMENT 10,541 12,000 12,000 12,000
58-5255 WEARING APPAREL 4,922 8,600 8,000 8,600
58-5260 SAFETY EQUIPMENT 12,190 10,000 7,000 10,000
TOTAL 52-SUPPLIES AND MATERIALS 42,933 59,850 43,750 59,850
53-MAINTENANCE AND OPERAT
58-5305 CONTINGENCY RESERVE - 10,000 -
58-5310 R & M BUILDING 1,747 2,000 5,700 2,000
58-5315 LEASE - PUBLIC WORKS BLDG - -
58-5320 MOTOR VEHICLE FUEL 19,708 20,000 20,000 20,000
58-5325 R & M MOTOR VEHICLE 11,303 12,000 12,000 12,000
58-5326 R & M MINOR EQUIPME 246 2,000 2,000 2,000
58-5329 CHRISTMAS DISPLAY 139 2,000 2,000 6,000
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 355,622 375,000 375,000 375,000
58-5355 METER MAINTENANCE 1,500 14,500 14,500 14,500
58-5360 SYSTEM MAINTENANCE 39,661 30,000 80,000 125,000
58-5365 TRANSFORMERS 49,000 49,000 49,000
58-5385 WHOLESALE UTILITY PURCHASE 4,825,189 5,000,000 5,000,000 5,000,000
58-5386 FINES AND PENALTIES - 3,000 -3,000
58-5390 RADIOS ELECTRIC -
TOTAL 53-MAINTENANCE AND OPERAT 5,256,315 5,527,700 5,561,400 5,616,700
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
2011-12 2012-13 2012-13 2013-14
58-ELECTRIC ACTUAL BUDGET ESTIMATE PROPOSED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
54-CONTRACT SERVICES
58-5420 CONTRACTUAL SERVICE - - -
58-5426 CREDIT CARD FEES - - -
58-5440 ENGINEERING ARCHITE 2,738 10,000 4,000 10,000
58-5450 TECHNICAL SUPPORT 3,600 5,200 5,600
58-5451 ANNUAL SOFTWARE SUPPORT 1,046 2,000 -2,000
58-5470 CONTRACT UTILITY WORK 2,440 50,000 10,000 25,000
58-5471 CONTRACT TREE TRIMMING 28,597 25,000 24,102 25,000
TOTAL 54-CONTRACT SERVICES 34,821 90,600 43,302 67,600
55-UTILITIES
58-5510 TELEPHONE SERVICES -
58-5515 ELECTRIC 7,281 10,000 6,500 7,500
58-5520 CELL PHONE 1,546 2,000 1,200 1,200
TOTAL 55-UTILITIES 8,827 12,000 7,700 8,700
- -
60-CAPITAL OUTLAY < $5K
58-6000 FURNITURE & FIXTURE - - 500 1,500
58-6025 COMPUTER HARDWARE 1,408 2,200 2,200 2,200
58-6026 COMPUTER SOFTWARE - 1,500 500 1,500
58-6028 ELECTRONICS - -
TOTAL 60-CAPITAL OUTLAY <$5K 1,408 3,700 3,200 5,200
61-CAPITAL OUTLAY > $5K
58-6101 EQUIPMENT 29,313 35,000 34,521
58-6114 LIGHTING IMPROVEMEN - 50,000 50,000 25,000
58-6130 MOTOR VEHICLES - - 33,000
58-6133 UTILITY MAINT VEHICLES - -
58-6180 ELECTRIC SYSTEM IMPRVTS 28,574 125,000 75,000 30,000
TOTAL 61-CAPITAL OUTLAY >$5K 57,887 210,000 159,521 88,000
TOTAL 58-ELECTRIC 5,908,731$ 6,411,283$ 6,326,306$ 6,366,835$
2011-12 2012-13 2012-13 2013-14
ACTUAL BUDGET ESTIMATE PROPOSED
70-DEBT PAYMENTS
7017 N/P METER SYSTEM PRINCIPAL 85,938$ 90,235$ 90,235$ 94,745$
7018 N/P METER SYSTEM INTEREST 18,516 14,220 14,220 9,709
7022 CO 2006 Principal 213,300 221,400 221,400 229,500
7023 CO 2006 Interest 105,704 97,172 97,172 88,316
7025 CO 2007 Principal 42,900 46,200 46,200 49,500
7026 CO 2007 Interest 43,996 42,108 42,108 40,076
7028 GO Refunding 2012 Principal 42,000 221,200 221,200 224,000
7029 GO Refunding 2012 Interest 6,109 49,140 49,140 44,716
7030 CO 2013 Principal - 0 0 176,889
7031 CO 2013 Interest - 50,286 50,286 103,376
TOTAL 70 DEBT PAYMENTS 558,463 831,961 831,961 1,060,827
TOTAL DEBT SERVICE 558,463$ 831,961$ 831,961$ 1,060,827$
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
2012 2013 2014
Revenue Summary Actual Estimate Budget Difference % Change
Property Tax 701,845$ 750,000$ 750,000$ -$ 0%
Interest Income 2,986 3,000 3,000 - 0%
Transfer from 4B 180,000 180,000 212,500 32,500 18%
Other 48,811
Total Revenues 933,642 933,000 965,500 32,500 3%
2012 2013 2014
Expenditure Summary Actual Estimate Budget Difference % Change
Debt Payments 819,282 806,024 834,377 28,353 4%
Transfers 107,000 107,000 - 0%
Total Expenditures 819,282 931,024 941,377 10,353 1%
Revenue Over (Under) Expenditure 114,360 1,976 24,123 22,147
Beginning Fund Balance 236,535 350,895 352,871 376,994
Ending Fund Balance 350,895 352,871 376,994 399,141
DEBT SERVICE FUND
Fund Description and Responsibilities
The Debt Service Fund pays the principal and interest on General Fund Obligations. Funding is from
Property Taxes and Transfers from other Funds.
2011-12 2012-13 2012-13 2013-14
ACTUAL BUDGET ESTIMATE PROPOSED
70-DEBT PAYMENTS
7020 CO 2006 Principal 181,700$ 188,600$ 188,600$ 195,500$
7021 CO 2006 Interest 90,044 82,776 82,776 75,232
7023 CO 2007 Principal 22,100 23,800 23,800 25,500
7024 CO 2007 Interest 22,664 21,692 21,692 20,644
7026 CO 2009 Principal 150,000 155,000 155,000 160,000
7027 CO 2009 Interest 119,676 115,176 115,176 109,750
7028 GO Refunding 2012 Principal 33,000 173,800 173,800 176,000
7029 GO Refunding 2012 Interest 4,800 38,610 38,610 35,134
7030 CO 2013 Principal - 0 0 23,111
7031 CO 2013 Interest - 6,570 6,570 13,506
TOTAL 70 DEBT PAYMENTS 623,984 806,024 806,024 834,377
74-TRANSFERS
7401 TRANS TO GEN FUND 78,154 107,000 107,000 107,000
TOTAL 74-TRANSFERS 78,154 107,000 107,000 107,000
TOTAL DEBT SERVICE 702,138$ 913,024$ 913,024$ 941,377$
DEBT SERVICE FUND
EXPENDITURE BY DEPARTMENT
2012 2013 2014
Revenue Summary Actual Estimate Budget Difference % Change
Sales Tax 306,714$ 250,000$ 300,000$ 50,000$ 20%
Interest Income 1,633 2,000 3,000 1,000 50%
Rental Income (103 Bolivar)52,778 78,660 78,000 (660) -1%
Total Revenues 361,125 330,660 381,000 50,340 15%
2012 2013 2014
Expenditure Summary Actual Estimate Budget Difference % Change
Contract Services - 18,000 - (18,000) -100%
Debt Payments 61,267 61,267 61,272 5 0%
Transfers 15,500 220,500 15,200 (205,300) -93%
Total Expenditures 76,767 299,767 76,472 (223,295) -74%
Revenue Over (Under) Expenditure 284,358 30,893 304,528 273,635
Beginning Fund Balance 574,647 859,005 889,898 1,194,426
Ending Fund Balance 859,005 889,898 1,194,426 1,468,061
4A FUND - SANGER TEXES INDUSTRIAL DEVELOPMENT CORPORATION
The Sanger Texas Industrial Development Corporation (4A Fund) is funded by a 1/2 cent sales tax. It is
used to help new and existing businesses expand in Sanger with a primary goal of bringing jobs to the
Sanger community. Primary jobs include manufacturing and distribution jobs that increase income and
enhance the local economy.
Fund Description and Responsibilities
4A
2011-12 2012-13 2012-13 2013-14
ACTUAL BUDGET ESTIMATE PROPOSED
54-CONTRACT SERVICES
5445 PROPERTY TAXES - 18,000 18,000 -
TOTAL 54-CONTRACT SERVICES - 18,000 18,000 -
70-DEBT PAYMENTS
7005 NOTE PYMTS - GNB -
7007 NOTE PYMTS - WAREHOUSE 33,664 36,647 36,647 38,299
7099 INTEREST EXPENSE 27,603 24,620 24,620 22,973
TOTAL 70-DEBT PAYMENTS 61,267 61,267 61,267 61,272
74-TRANSFERS
7401 TRANS TO GEN FUND 15,500 20,500 220,500 15,200
TOTAL 74-TRANSFERS 15,500 20,500 220,500 15,200
TOTAL 4A FUND EXPENDITURES 76,767$ 99,767$ 299,767$ 76,472$
EXPENDITURE BY DEPARTMENT
4A FUND - SANGER TEXES INDUSTRIAL DEVELOPMENT CORPORATION
2012 2013 2014
Revenue Summary Actual Estimate Budget Difference % Change
Sales Tax 306,714$ 250,000$ 300,000$ 50,000$ 20%
Interest Income 3,481 3,000 3,000 - 0%
Other 5,311 - 5,000 5,000
Total Revenues 315,506 253,000 308,000 55,000 22%
2012 2013 2014
Expenditure Summary Actual Estimate Budget Difference % Change
Supplies & Materials -$ -$ -$ -$
Contract Services 18,563 - - -
Capital Expenses - - - -
Debt Payments - - - -
Transfers 195,500 200,500 227,700 27,200 14%
Total Expenditures 214,063 200,500 227,700 27,200 14%
Revenue Over (Under) Expenditure 101,443 52,500 80,300 27,800
Beginning Fund Balance 384,917 486,360 538,860 619,160
Ending Fund Balance 486,360 538,860 619,160 646,960
4B FUND - SANGER TEXES INDUSTRIAL DEVELOPMENT CORPORATION
Fund Description and Responsibilities
The Sanger Texas Industrial Development Corporation (4A Fund) is funded by a 1/2 cent sales tax. It is
used to help new and existing businesses expand in Sanger with a primary goal of bringing jobs to the
Sanger community. Primary jobs include manufacturing and distribution jobs that increase income and
enhance the local economy.
4B
DEPARTMENTAL EXPENDITURES
2011-12 2012-13 2012-13 2013-14
ACTUAL BUDGET ESTIMATE PROPOSED
54-CONTRACT SERVICES
5410 INSURANCE - - - -
5420 CONTRACTUAL SERVICE - - - -
5425 LEGAL SERVICES -
5440 ENGINEERING FEES 18,250
5445 PROPERTY TAXES 313 - - -
TOTAL 54-CONTRACT SERVICES 18,563 - - -
74-TRANSFERS
7401 TRANS TO GEN FUND 15,500 20,500 20,500 15,200
7402 TRANS TO DEBT SVC FUND 180,000 180,000 180,000 212,500
TOTAL 74-TRANSFERS 195,500 200,500 200,500 227,700
TOTAL 4B FUND EXPENDITURES 214,063$ 200,500$ 200,500$ 227,700$
EXPENDITURES BY DEPARTMENT
4B FUND-SANGER TEXAS DEVELOPMENT CORPORATION
City of Sanger, Texas
Ten Year Capital Improvement Plan
June 2013
This plan addresses capital improvement needs in the City of Sanger over the next Ten years in the areas
of Streets, 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 begin construction in FY 2014.
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 five 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.
At the same time we must expand our water and wastewater lines into areas that are prime for
commercial and industrial development. While residential development is nice, commercial and
industrial development produce far more revenue and are less of an impact on services. This issue is
discussed at length in the Budget Message.
Over $8,700,000 in water, wastewater, roads and drainage projects have been identified that need to be
completed in the next ten years. Recently staff developed a plan on addressing these needs and
presented it at a city council work session. To spur economic growth, the Council has begun the process
of issuing $4,500,000 in bonds to fund extending water and wastewater lines into industrial and
commercial areas. The objective is to attract new businesses to these areas that will help fund future
improvements such as the new wastewater treatment plant. In addition, bonds will pay for a new water
well and splash park. The water well will ensure we have sufficient water to meet peak demands while
maintaining sufficient fire protection reserves. The 4B Economic Development Board has agreed to pay
the portion of the bond payment for the splash park which will be a great quality of life improvement for
the residents of Sanger. During the budget process we will be revisiting the plan and discussing how to
fund ongoing maintenance needs with sustainable funding sources.
Projects initiated in 2013:
Freese Road Reconstruction and Sidewalk Addition
Fifth Street Sidewalk
Belz Road Extension
Keaton Road Sidewalk Extension Phase I and II
Design of East and West side I35 Water and Wastewater Extensions and Upgrades
Inflow and Infiltration (I&I) and Waste Water System Study
Relocation of the Police Department
Projects scheduled for 2014: Funding Source
East Side I35 Wastewater Line Upgrade 2013 Bond funds
View Road Water Line Extension 2013 Bond Funds/4A
View Road Wastewater Line Extension 2013 Bond Funds/4A
Sanger Ten Year Capital Plan Update – June 2013
West Side I35 Wastewater Line Extension 2013 Bond Funds
West Side I35 Water Line Extension 2013 Bond Funds
Keaton Road Sidewalk Phase III General Fund
New Water Well and Ground Storage Water CIP Funds/2013 Bond Funds
Jones and Willow Trunk Line Reconstruction CDBG Grant and Enterprise Fund
Splashpark 2013 Bond Funds
McReynolds Road Reconstruction Denton County/Street Funds
Water Capital Projects
The Water Capital Reserve Fund balance is approximately $1,000,000. With the uptick in new housing
starts these funds continue to grow. Some of these funds will be used to bring the new well online.
Some will also be used to replace old lines in conjunction with the street rehabilitation program and to
make fire protection improvements as identified in the 2010 Water and Wastewater Capital
Improvement Plan.
Other water improvements will include the extension of water service along the East side of I35 to View
Road and along the West Side of I35 from FM 455 to Belz Road, and a new water well. These
improvements will largely be paid for with Bond funds.
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. To
move this project along the Council has started the process of selling bonds to fund these projects.
Engineering has already begun and we will start construction on these projects this year.
We have been awarded a CDBG grant to replace the 27 inch trunk line from McReynolds road south to
the Wastewater Plant and we expect to begin construction in 2014 as well.
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. We will begin using
these funds to address I&I issues and replace older wastewater lines in conjunction with street
improvements.
Except for an unforeseen emergency, Wastewater Capital Improvement Funds from Tap fees will be
reserved for either extending the life of the current treatment plant or engineering and construction of
the new plant.
Streets and 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. To date we have made significant
progress with a great deal of help From Commissioner Coleman. We have overlaid or reconstructed
Railroad Avenue, Cowling Road, Freese Drive, A portion of Duck Creek Road, Utility Road, and Metz
Sanger Ten Year Capital Plan Update – June 2013
Road. In all we have repaved or reconstructed almost seven lane miles of thoroughfares in the last five
years.
Plans for FY2013 call for the reconstruction of portions of Freeze Dr. from 5th St. to Austin St. This will be
funded through the Capital Improvement 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.
Staff is recommending even more funds be put toward road rehabilitation in the future. The FY 2014
budget proposes raising the property tax rate by three cents to generate more funds for road
rehabilitation. The budget also proposes road reconstruction be funded to the equivalent of eight cents
of property tax. This will generate approximately $300,000 in 2014 which will go toward our portion of
repair and repaving of McReynolds Road.
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. The County has also committed up to $1,200,000 to repair
and overlay McReynolds Road from FM 2164 to Ranger Creek.
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.
Reconstruction of the Cowling Road Bridge over Clear Creek is one major project looming on the
horizon. 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.
Sidewalks:
We made great strides on sidewalks in the last few years. Sidewalks were extended almost the entire
length of Keaton Road from Holt Road 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 normally budget $50,000 per year for sidewalks, so the work will
have to be done in phases. Other portions will be done in conjunction with other projects such as the
future widening of FM 455.
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. This year
we will be extending the sidewalk along Keaton Road North from its termination at Keaton and Holt.
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.
Sanger Ten Year Capital Plan Update – June 2013
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, to extend sidewalks up Freeze and 10th from 5th street to FM455, will be completed in 2013 in
conjunction with the reconstruction of Freese Drive.
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 may also take more than the ten 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 pressing need is a splash park to replace the pool. The Splash Park is currently part of the
upcoming bond issue. The 4B board has committed to repay the bonds for this project. The total cost is
estimated at $520,000. The Council recently authorized the purchase of the Constables Office at Fifth
and Bolivar from the County. This will give us room for expansion of both the police department and
court. Facility needs that are farther out on the horizon include: Expansion of the Library; A Recreation
Center; and a second Fire Station. All of these projects may 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 ten years and they will keep us very busy.
Many of these projects will go unseen to most citizens but they all directly impact the quality of life in
the community by ensuring reliable utilities, safe streets and sidewalks and adequate public facilities. It
is important to note again that even after all of this work is complete, there will still be other needs arise
as our infrastructure continues to age. Like every City, we will continue the struggle of balancing needs
and resources to maintain what we have, prepare for growth and improve the quality of life in our
community.
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 2014 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.
Sanger Ten Year Capital Plan Update – June 2013
This plan identifies and prioritizes our most pressing needs in capital improvements for the next Ten
years. Some parts of the plan, like sidewalk improvements, project out further than ten years for
comprehensive planning purposes. Revenue sources are identified for those projects expected to be
initiated 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.
2013 Bond Tap Fees Taxes/Rates
Denton
County Other Total
STREET PROJECTS
Freese Road Reconstruction and Sidewalk 250,000 A 250,000
Street Reconstruction 3,100,000 3,100,000
McReynolds Road 300,000 1,200,000 1,500,000
Belz Road Extension 1,000,000 1,000,000
Total Streets - - 3,400,000 2,200,000 250,000 5,850,000
PARK PROJECTS
Splash Park 520,000 520,000
Total Parks 520,000 - - - - 520,000
WATER PROJECTS
Water Well and Ground Storage 2,128,350 571,650 2,700,000
West Side I35 Water Line Extension 164,000 164,000
View Road Water Line Extension 318,000 318,000
Water Lines - Improved Fire Flow 415,625 415,625
Water Line Replacements - Street Recon 340,950 340,950
Total Water Projects 2,610,350 987,275 340,950 - - 3,938,575
WASTEWATER PROJECTS
West Side I35 WW Line Ext-Chapman to Belz 434,700 434,700
East Side I35 WW Line Ext-South of Utility 166,750 166,750
East Side I35 WW Line Ext-Utility to Lois 538,200 538,200
View Road WW Line Extension 230,000 230,000
Jones and Willow Trunk Line Extension 320,000 B 320,000
New Sewer Plant 2,164,297 2,164,297
WW Line Replacements-Street Recon 403,690 403,690
Inflow & Infiltration-Street Recon 873,914 873,914
Total Wastewater Projects 1,369,650 2,164,297 1,277,604 - 320,000 5,131,551
-
TOTAL CIP PROJECTS 4,500,000$ 3,151,572$ 5,018,554$ 2,200,000$ 570,000$ 15,440,126$
A- Transfer from Enterprise Fund
B-CDBG
FUNDING SOURCES
TEN YEAR CAPITAL IMPROVEMENT PLAN