2014-2015 Adopted BudgetCITY OF SANGER, TEXAS
ADOPTED BUDGET
FISCAL YEAR 2014-2015
This budget will raise more revenue from property taxes than last year’s budget by
an amount of $183,333, which is a 6.64 percent increase from last year’s budget.
The property tax revenue to be raised from new property added to the tax roll this
year is $51,156.
The members of the governing body voted on the proposal to consider the budget
as follows:
For: Billy Ezell
Russell Martin
Allen Chick
Scott Stephens
Against: None
Present and not voting: Mayor Thomas Muir (votes only in case of a tie)
Absent: Gary Bilyeu
Property Tax Rate Comparison
2013-2014
Rate per $100
2014-2015
Rate per $100
Property Tax Rate $0.665000 $0.679500
Effective Tax Rate $0.612526 $0.649898
Effective Maintenance &Operations Tax Rate $0.431708 $0.478245
Rollback Maintenance & Operations Tax Rate $0.466244 $0.516504
Rollback Tax Rate $0.641839 $0.697253
Debt Rate $0.175595 $0.180749
Total debt obligation for the City of Sanger secured by property taxes: $783,763.
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City of Sanger,
Texas
2015
Budget Message
Prepared By:
Michael Brice, City Manager
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2015 Budget Message
Introduction
The intent of this budget message is 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. While the economy remains strong, revenues are fairly flat when compared
to 2014. This limits our ability to expand services beyond what is already being provided.
2015 will see the continuance 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 2014 Budget
With many subdivisions becoming built out we have seen a slump in tap fees and building permits.
However, with new phases of subdivisions coming online we should see a rebound in 2015. The housing
market remains very strong and demand is still high due to the shortage of housing in the area and low
interest rates. Sales tax is trending flat and we are projecting only a minor increase in sales tax revenue.
New residential and commercial construction and increased valuations are reflected in an anticipated
increase in the property tax base. We anticipate an over 5% increase in the property tax base in 2014
based on new construction. As always, we take a conservative approach to budgeting revenues.
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2015 Budget Message
We continue to work on the Capital projects scheduled for this year and many of these will carry over
into next year. Reconstruction of parts of Freese drive and constructing sidewalks along Freese Drive
has been completed. Engineering of water and wastewater lines on the east and west side of I35
continues with the beginning of construction anticipated next year. The Splash Pad and other
improvements in Switzer Park are nearing completion. Construction of the Willow-Jones wastewater
trunk line has been awarded and should be completed this fall. The waste water plant study has been
completed and engineering and design of the plant rehabilitation and expansion was recently awarded.
Engineering continues on McReynolds Road. We have also entered into an interlocal agreement with
Denton County to rehabilitate Sims, Jones, Smith and Kirkland streets.
FY 2015 Budget Highlights
Expenditures by Classification
As you can see in the chart below, overall expenditures are projected to rise by a little over 5%. We
have been very conservative in our budgeting and have looked at the history of each individual line item
when planning next year’s expenditures. The largest increases are in Capital Expenses and Debt Service.
Capital expenses are increasing 20.8% primarily due to the fact that we are replacing more aging
vehicles and equipment this year. During the recession we replaced very few non-public safety vehicles.
Now we have to catch up on vehicle and equipment replacement. Debt Service is increasing due to the
anticipated sale of bonds for the waste water treatment plant.
Expenditures by Classification
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference %
Change
Salaries & Benefits $ 4,086,790 $ 4,620,710 $ 4,774,765 $ 154,055 3.33%
Supplies & Materials $ 348,738 $ 456,760 $ 430,759 $ (26,001) -5.69%
Maintenance & Operations $ 6,383,442 $ 6,740,700 $ 6,914,885 $ 174,185 2.58%
Contract Services $ 1,222,378 $ 1,119,628 $ 1,158,682 $ 39,054 3.49%
Utilities $ 496,686 $ 570,300 $ 601,350 $ 31,050 5.44%
Capital Expenses $ 593,474 $ 428,903 $ 518,124 $ 89,221 20.80%
Debt Service $ 886,628 $ 1,175,038 $ 1,433,155 $ 258,117 21.97%
Other Department Expense $ 88,121 $ 79,948 $ 81,457 $ 1,509 1.89%
Transfers $ 1,288,117 $ 576,000 $ 680,000 $ 104,000 18.06%
Total $ 15,394,374 $ 15,767,987 $ 16,593,177 $ 825,190 5.23%
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2015 Budget Message
Internal Service Fund
Historically we have split the budget for departments with responsibilities in both the General Fund and
Enterprise Fund between the two funds. To increase transparency and assist operational efficiency, we
have placed those departments in an internal service fund. This allows us to present a single budget for
each department better reflecting that department’s true budget. It also streamlines the purchasing
process. For accounting purposes these departments will still be allocated to the funds at year end so
that each fund’s true cost can be reflected in the audit.
Personnel
I am recommending a 2% merit raise (Range from 0-3%) for employees again this year. In addition, I am
recommending we increase the monthly insurance stipend from $650 per month to $675 per month for
each employee to offset an expected increase in health insurance rates. I am recommending adding one
full time employee in Streets at mid-year to assist with our increased emphasis in street maintenance. I
am also recommending adding one part time employee in the Water Department. The cost of
unemployment insurance and workers compensation insurance has increased dramatically this year and
those increases are reflected in next year’s budget.
I am also asking the 4A and 4B economic development boards to consider funding a full time economic
development director’s position in next year’s budget. This position has been unfunded since 2008 due
to the recession. However, I believe it is time to step up our economic development efforts. To do so
will require filling this position.
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 raised the per employee per month insurance stipend to $675 to help alleviate some of the
increase. 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
We will be carrying over most of the $300,000 in this year’s budget for streets to apply to McReynolds
Road next year. A small portion of this year’s money will be used for the Sims, Jones, Smith and Kirkland
Rehabilitation and improvements to the Lois Road railroad crossing. This year’s $350,000 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 and Extension of
water and sewer lines along the east and west sides of I35.
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2015 Budget Message
Reserves
Two years ago the Council set a goal of increasing emergency reserves to $2,000,000 over the next 3-5
years. We are on track to reach this goal by the end of the 2014 Budget Year. 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 $315,000 in reserve.
Emergency Reserve Funds
Summary
While there are some structural changes in the budget, operationally there will be few changes. Staff
has prepared a proposed budget with cautious optimism for 2015 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 remains strong as indicated by the increase in construction and low unemployment.
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 we are proposing to the 4A and 4B economic development boards
funding of a full time economic development director’s position in the 2015 budget.
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2015 Budget Message
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. We
are also extending utilities along both sides of Interstate 35 to entice new businesses and industry to the
City.
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 added 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 almost
$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 Holt Caterpillar and McClain’s RV in the coming years will help create a more
balanced tax base. Recruiting more industrial and commercial development will also be a priority for a
new economic development director.
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2015 Budget Message
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. We have seen a better mix and a higher average
home cost this past couple of years. As a result we are seeing our average valuation increase. We need
to proactively encourage this trend to help eliminate this weakness.
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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2015 Budget Message
Residential Development
There have been 24 new home starts so far in Fiscal Year 2014. The number of new homes is down due
to the lack of buildable lots. The average assessed value also rose, increasing from $100,846 in 2013 to
$105,530 in 2014. 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 $665 in City property tax each year. In comparison, a
$250,000 home generates $1662 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.
2015 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 of 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 continue to take effect. 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
$2.00 per month increase in everyone’s water bill.
One threat we are close to mitigating is a lack of emergency reserve funds. Two years ago the Council
set a goal of $2,000,000 in emergency reserves to be reached over the next 3-5 years. We project
ending FY 2014 with approximately $2,000,000 in emergency reserve funds thereby meeting that 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 recovery
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2015 Budget Message
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, do capital projects or supplant next year’s revenues.
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2015 Budget Message
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 for 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 2015 are based on property values determined for 2013 and certified in 2014.
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/$100 in those cities.
The maximum a home rule city can charge is $2.50/$100. Net Taxable Valuations also vary widely and
are the primary factor in determining what rate a city needs to charge to pay for debt and operations.
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2015 Budget Message
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.
However, until we start growing our commercial property tax base, this will be difficult 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.
General Fund revenues come from a myriad of sources Including property tax, sales tax, court fees, Fire
and EMS revenues and franchise fees. By far, the largest revenue stream is property tax. Due to growth
and appreciation of property values, Sanger has enjoyed increasing property taxes over the last twelve
years.
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2015 Budget Message
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 2014 was budgeted at $225,000. It is projected at $300,000 for 2015. Typically, due to cost
savings throughout the year, this transfer for operations is not necessary and we have used these funds
to build up reserves.
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 2019, 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 $36,000 a year.
Staff is proposing increasing the base rate for water by $2.00 to cover this additional expense imposed
by the regional water district. Staff is also recommending a $1.00 increase in the base electric rate to
cover increased transmission costs.
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2015 Budget Message
Staff is recommending a 15% rate increases in sewer rates next year to pay the interest only bond
payment for the rehabilitation and expansion of the waste water treatment plant. Full payment of the
bonds in future years will require additional increases over the next two to three years. These rate
increases will pay the bond debt without having to rely on property tax to do so. Staff is proposing a 6%
increase in water rates to cover cost increases. 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.
Internal Service Fund
This year we are adding an internal service fund to make the budgets for departments with
responsibilities in both the General and Enterprise Funds more transparent and easy to manage. The
departments include Non-Departmental, Mayor and Council, Administration, Public Works
Administration and Fleet Services. Instead of each department having a separate budget in each fund,
those departments will have a single budget in the Internal Service Fund. This will make it easier for the
reader to see the true cost of the department without having to look in two different places. It will also
streamline cost allocation internally.
Economic Development Funds
Under Texas Law, certain municipal governments can establish Economic Development Corporations for
the purposes of attracting economic development and other limited purposes. These corporations are
overseen by boards appointed by the City Council. Sanger is one of the few Cities that has both a 4A and
4B Economic Development Corporation. Both of these corporations receive revenues from a separate ½
cent sales tax. This sales tax generates 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 2015 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.
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2015 Budget Message
Thanks to these two boards the City of Sanger has been able to provide economic development
incentives and make park and recreation improvements that it simply could not afford otherwise. While
these funds can only be used for limited purposes, having them frees up other revenues for other
purposes.
Debt Service Fund and Capital Projects Fund
The Debt Service Fund is where long term, property tax funded debt is paid. The Capital Projects Fund is
where expenditures on Capital Projects are paid. Both debt service and capital projects serve as internal
service funds used for accounting purposes.
Hotel/Motel Tax Fund
These expenditures are tightly regulated by state law. To ensure that these funds are spent
appropriately, they are placed in a separate fund and not comingled with the General Fund.
Conclusion
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 are
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
15
GENERAL FUND Budgeted 2014 Estimate 2014 Proposed 2015 ENTERPRISE FUND Budgeted 2014 Estimate 2014 Proposed 2015
EXPENDITURES BY DEPARTMENT EXPENDITURES BY DEPARTMENT
20-Police 1,280,661$ 1,279,848$ 1,365,887$ 50-Water 1,105,530$ 1,065,861$ 1,278,630$
22-Animal Control 106,990 105,789 108,988 54-Waste Water Treatment 552,577 559,312 663,825
24-Fire 948,652 882,637 972,806 58-Electric 6,391,835 6,281,022 6,592,054
26 Municipal Court 213,384 210,492 224,107 70-Debt Service 1,068,038 1,068,038 1,224,385
28-Development Services 223,448 229,515 254,695 74-Transfers Out 1,589,848 1,545,830 1,661,320
30-Streets 402,212 381,211 534,542
32-Parks 575,383 504,874 573,502
42-Library 257,222 240,373 258,322
46-Economic Dev.30,400 - -
66-Solid Waste 600,000 620,000 635,000
74-Transfers Out 721,807 702,790 785,021
Use of Fund Balance-New PD Building 50,000 50,000
TOTAL EXPENDITURES 5,410,159 5,207,529 5,712,869 TOTAL EXPENDITURES 10,707,828 10,520,063 11,420,214
TOTAL UNRESTRICTED REVENUES 4,890,000 4,960,580 5,238,050 TOTAL UNRESTRICTED REVENUES 10,835,000 11,106,000 11,468,500
Transfers In 483,400 483,400 493,535
Fund Balance for New PD Building 50,000 50,000
Expected Trf to Contingency Rsrv (225,000) Expected Trf to Contingency Rsrv (400,000)
INCREASE IN FUND BALANCE 13,241$ 61,451$ 18,716$ INCREASE IN FUND BALANCE 127,172$ 185,937$ 48,286$
Proposed Budget Summary
City of Sanger, Texas
Fiscal Year 2014-2015
16
City of Sanger, Texas
2011 Budget
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits 4,086,790$ 4,620,710$ 4,770,670$ 149,960$ 3.25%
Supplies & Materials 348,738$ 456,760$ 430,759$ (26,001)$ -5.69%
Maintenance & Operations 6,383,442$ 6,740,700$ 7,134,885$ 394,185$ 5.85%
Contract Services 1,222,378$ 1,119,628$ 1,182,682$ 63,054$ 5.63%
Utilities 496,686$ 570,300$ 601,350$ 31,050$ 5.44%
Capital Expenses 593,474$ 428,903$ 518,124$ 89,221$ 20.80%
Debt Service 886,628$ 1,175,038$ 1,433,155$ 258,117$ 21.97%
Other Department Expense 88,121$ 79,948$ 81,457$ 1,509$ 1.89%
Transfers 1,588,117$ 876,000$ 980,000$ 104,000$ 11.87%
Total 15,694,374$ 16,067,987$ 17,133,082$ 1,065,095$ 6.63%
Authorized Employees 2013 2014 2015
Full Time 60 65 66
Part Time 7 6 7
Expenditures by Classification
Expenditures by Classification includes all Departments, including those departments internally funded -
Council, Administration, Public Works, Finance, Fleet, and Non-Departmental. Those expenditures are
treated as transfers throughout the rest of the budget. However, to provide a complete snapshot of
expenditures by classification, the internally funded department expenditures are included here by
classification - salaries, supplies, operations, etc. rather than shown as Transfers. Other Department
Expense includes specific classifications such as Court Costs and Community Centers. Actual Transfers from
the Enterprise Fund in 2013 include the following: $180,000 for the new Police Department Building,
$250,000 for Freese Reconstruction, $25,000 for Keaton & 5th Sidewalks, and $363,497 fo Old Bond
Reserves.
17
001 003 004 008 Internal
General Debt Service CIP Enterprise 4A 4B WW Reserve Storm Service
Fund Fund Fund Fund Fund Fund for Cap Proj Recovery Fund
Transfer to:
001 General Fund 158,535 335,000 493,535
003 General Debt Service Fund 212,500 212,500
004 CIP Fund 350,000 350,000
008 Enterprise Fund 0
41 4A Corporation 25,000 25,000 50,000
42 4B Corporations 0
WW Reserve for Cap Proj 120,000 120,000
Storm Recovery Fund 150,000 150,000
Internal Service Fund 435,021 1,031,320 1,466,341
785,021 158,535 0 1,661,320 0 237,500 0 0 0 2,842,376
Transfer From:
001 General Fund 350,000 435,021 785,021
003 General Debt Service Fund 158,535 158,535
008 Enterprise Fund 335,000 25,000 120,000 150,000 1,031,320 1,661,320
41 4A Corporation 0
42 4B Corporations 212,500 25,000 237,500
WW Reserve for Cap Proj 0
Storm Recovery Fund 0
493,535 212,500 350,000 0 50,000 0 120,000 150,000 1,466,341 2,842,376
From DSF to GF for Ambulance and Brush Truck Lease 107,000
From DSF to GF for Street Equipment Lease 51,535 158,535
From Ent Fund to GF for General Transfer 250,000
From Ent Fund to GF for PILOT 85,000 335,000
From 4B to DSF for Porter Park 180,000
From 4B to DSF for Splash Park 32,500 212,500
From GF to CIP for Street Maintenance 350,000
From Ent Fund to 4A for Economic Development 25,000
From 4B to 4A for Economic Development 25,000 50,000
From GF to Int Service Fund 435,021
From EF to Int Service Fund 1,031,320 1,466,341
From Ent Fund to WW Reserve for Capital Projects - 10% of WW Revenue 120,000
From Ent Fund to Stormwater Recovery Fund - 2% of Electric Revenue 150,000
2,842,376
18
2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATE PROPOSED
Taxes
4310 Property Tax 2,022,525$ 2,050,000$ 2,033,973$ 2,110,000$
4311 Delinquent Prop. Tax 15,054 20,500 20,500 20,500
4321 Penalty & Interest Prop. Tax 18,259 15,000 15,000 17,000
4425 Sales Tax 629,189 650,000 630,000 660,000
4450 Mixed Drink Tax 2,623 3,000 2,900 3,000
Total Taxes 2,687,650 2,738,500 2,702,373 2,810,500
Franchise Fees
4650 ATMOS 32,111 35,000 40,000 40,000
4660 Century Link 10,465 10,000 10,000 10,000
4665 Suddenlink 61,921 20,000 40,000 40,000
4670 COSERV 20,893 70,000 68,000 70,000
4683 Sanger Water 78,500
4684 Sanger Sewer 70,000
4685 Sanger Electric 387,288 390,000 390,000 398,750
4689 Progressive 36,054 45,000 36,000 38,000
4690 Dumpsters 6,050 4,500 6,000 6,000
4695 ROW fees 178 100 200 200
Total Franchise Fees 554,960 574,600 590,200 751,450
Licenses & Permits
4510 Building Permits 71,963 80,000 65,000 100,000
4511 Zoning & Plats - 2,500 2,500
4520 Health Permits 16,858 22,000 15,000 16,000
4530 Electrical Licenses 1,600 2,000 1,800 2,000
4540 Plumbing Licenses - 150 100 150
4545 Fire Alarm/Sprinkler 150 150 200 200
4550 AC & Mechanical 1,285 1,200 1,000 1,000
4555 Irrigation 800 700 1,200 1,000
4575 RV Park Annual Permit - 1,200 1,370 1,350
4580 SOB Annual Permit 1,870 500 500 500
4581 Beer & Wine Permit 230 500 500 500
Total Licenses & Permits 94,756 108,400 89,170 125,200
Fire & EMS
4740 Fire Denton Co. Interlocal 22,350 10,000 10,000 10,000
4750 EMS Denton Co. Interlocal 228,940 250,000 250,000 250,000
4765 Fire Grant Funding 11,904
4772 Emergicon 247,816 200,000 225,000 235,000
Total Fire & EMS 511,010 460,000 485,000 495,000
GENERAL FUND REVENUES
19
2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND REVENUES
Fines
4600 Default/Court 3,651 3,500 1,700 2,500
4603 Judicial Fee- County-JFCT 4,060 4,500 4,100 4,500
4604 Judicial Fee-City 450 600 450 500
4607 State Traffic Fee 12,726 12,000 15,000 15,000
4608 Consolidated Court Fee 29,825 28,000 29,500 29,000
4609 State Jury Fee 3,067 3,000 3,000 3,000
4615 Child Safety Court Cost 1,310 2,000 1,500 1,500
4617 Insurance & Dismissal Fees 650 900 750 750
4620 Special Expense Fee 24,334 20,000 23,500 22,500
4625 Fines 57,152 60,000 54,000 55,000
4627 Warrant Fees 4,176 4,000 4,800 4,500
4628 Arrest Fees 3,534 4,000 4,000 4,000
4637 Traffic Code 1,255 1,500 1,500 1,500
4638 Child Safety Seats 7,520 7,000 13,500 12,500
4639 Civil Justice Fee - 50 50
4640 Defensive Driving Fee 72 1,000 800 1,000
4643 Time Payment Local 1,209 1,200 900 1,000
4645 Municipal Service Bureau 5,665 6,000 7,000 6,500
4646 Time Payment State 1,325 1,200 900 1,000
4648 Truancy Fee 1,496 1,600 1,600 1,600
Total Fines 163,477 162,000 168,550 167,900
Charges For Service
4115 Park & Ballfield Revenues 7,886 15,000 12,000 12,000
4116 Park Concessions 37
4120 Community Center Fees 4,655 4,000 4,000 4,000
4130 Variances & Plats 1,915 2,000 3,500 3,000
4134 tournament Fees - - 2,500 2,500
4150 Animal Control Fees 2,101 2,000 1,500 1,500
4155 Mowing Fees (52) 5,000 1,200 1,500
4156 Police Fees & fines 5,197 3,500 3,800 3,500
Total Charges for Service 21,739 31,500 28,500 28,000
Library
4180 Library Misc.4,000 500 500
4181 Library Fines - 1,600 1,500
4182 Library Copies - 1,620 1,500
4183 Inter Library Loan - 1,352 1,250
4184 Library Cards - 50 50
4185 Lost Books - 200 200
4189 Denton County 15,810 13,500 13,800 13,500
20
2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND REVENUES
Total Library 15,810 17,500 19,122 18,500
4800 Interest Income 1,143 2,500 2,300 2,500
Miscellaneous Income
4900 Rental Income 18,799 24,000 24,000 24,000
4909 Sales of Assets 31,028 - 25,000 25,000
4910 Misc. Income GF 22,395 50,000 7,000 25,000
4920 Sanger ISD Resource Officer 35,112 36,000 34,365 35,000
4946 Insurance Damage Reimb.- 100,000 25,000
Total Miscellaneous 107,334 110,000 190,365 134,000
Solid Waste
4190 Sanitation Billing 657,453 675,000 675,000 695,000
4191 Sanitation Penalties 10,596 10,000 10,000 10,000
Total Solid Waste 668,049 685,000 685,000 705,000
Total before Transfers and Debt
Service 4,825,928 4,890,000 4,960,580 5,238,050
Transfers In
4980 PILOT from EF 81,000 81,000 85,000
4983 From Equip. Replacement 40,000 40,000 -
4985 From 4A 20,500 15,200 15,200 -
4986 From 4B 20,500 15,200 15,200 -
4987 From DSF 110,000 107,000 107,000 158,535
4990 From Enterprise Fund 380,000 225,000 225,000 250,000
Total Transfers 531,000 483,400 483,400 493,535
Total General Fund Revenues 5,356,928$ 5,373,400$ 5,443,980$ 5,731,585$
21
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $894,374 $961,131 $1,006,455 $45,324 4.72%
Supplies & Materials $24,824 $31,200 $30,500 ($700)-2.24%
Maintenance & Operations $89,778 $74,500 $75,200 $700 0.94%
Contract Services $77,447 $66,330 $79,382 $13,052 19.68%
Utilities $20,525 $20,000 $26,850 $6,850 34.25%
Capital Expenses $264,759 $127,500 $147,500 $20,000 15.69%
Debt Service
Other Department Expense
Transfers
Total $1,371,707 $1,280,661 $1,365,887 $85,226 6.65%
Authorized Employees 2013 2014 2015
Full Time 13 14 14
Part Time 0 0 0
Police Department
Department Description and Responsibilities
The police department provides law enforcement services for the City. It is tasked with upholding and
protecting the safety and security of citizens and visitors to the City of Sanger. The police department also
is charged with code enforcement and environmental enforcement responsibilities.
22
2012-13 2013-14 2013-14 2014-15
20-POLICE ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
20-5110 REGULAR SALARIES 632,182$ 665,000$ 668,378$ 681,750$
20-5111 MERIT INCREASE - 9,975 10,226
20-5117 VACATION COMPENSATION - 4,500 5,601 6,000
20-5120 OVERTIME 37,705 35,000 29,976 35,000
20-5125 LONGEVITY PAY 6,722 7,204 7,204 8,016
20-5130 FICA 51,211 57,734 57,734 62,984
20-5140 RETIREMENT 46,521 50,518 50,000 59,279
20-5150 HEALTH INSURANCE 100,179 109,200 109,200 109,200
20-5160 WORKER'S COMPENSATION 19,064 20,000 27,500 28,000
20-5170 T.E.C.182 1,000 4,925 5,000
20-5175 EAP (EMPLOYER ASSIST.PROG)443 500 500
20-5180 MEDICAL/PHYSICALS 165 500 500
TOTAL 51-SALARIES AND BENEFITS 894,374 961,131 960,518 1,006,455
52-SUPPLIES AND MATERIALS
20-5210 OFFICE SUPPLIES 3,964 5,500 5,500 5,500
20-5215 FOOD 452 400
20-5220 POSTAGE 942 - - -
20-5235 DUES AND REGISTRATION 4,409 6,000 6,000 6,000
20-5240 TRAVEL EXPENSE 655 2,000 1,500 1,500
20-5245 JANITORIAL SUPPLIES, ETC.437 500 500 700
20-5255 WEARING APPAREL 9,422 9,800 9,800 9,800
20-5260 SAFETY EQUIPMENT 3,340 5,000 5,000 5,000
20-5265 DRUG PREV & INVESTIGATION 963 1,500 1,500 1,500
20-5275 FILING FEES 240 500 500 500
TOTAL 52-SUPPLIES AND MATERIALS 24,824 31,200 30,300 30,500
53-MAINTENANCE AND OPERATIONS
20-5310 R& M BUILDING 2,796 2,500 2,500 3,200
20-5320 MOTOR VEHICLE FUEL 53,891 48,000 48,000 48,000
20-5325 R & M MOTOR VEHICLE 28,342 20,000 20,000 20,000
20-5326 R & M MINOR EQUIPMENT 1,010 1,500 1,500 1,500
20-5332 OFFICE MACHINE LEASE 2,834 2,500 2,500 2,500
20-5397 DAMAGE CLAIMS 905 - - -
TOTAL 53-MAINTENANCE AND OPERAT 89,778 74,500 74,500 75,200
54-CONTRACT SERVICES
20-5410 TML INSURANCE 13,029 - - -
20-5430 PROFESSIONAL SERVICES 19,712 18,000 18,000 18,000
20-5450 TECHNICAL SUPPORT 8,452 8,500 8,500 8,500
20-5451 ANNUAL SOFTWARE SUPPORT 6,241 12,000 12,000 15,000
20-5460 DISPATCH SERVICES 30,013 27,830 27,830 37,882
TOTAL 54-CONTRACT SERVICES 77,447 66,330 66,330 79,382
55-UTILITIES
20-5510 TELEPHONE SERVICES 2,907 - - -
20-5515 ELECTRIC 4,666 5,500 5,500 11,000
20-5516 GAS SERVICE - - 700 1,350
20-5520 CELL PHONE 12,952 14,500 14,500 14,500
GENERAL FUND EXPENDITURES BY DEPARTMENT
23
2012-13 2013-14 2013-14 2014-15
20-POLICE ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT
TOTAL 55-UTILITIES 20,525 20,000 20,700 26,850
60-CAPITAL OUTLAY < $5K
20-6020 BUILDING IMPROVEMENTS - - - 20,000
20-6025 COMPUTER HARDWARE - 24,500 24,500 24,500
20-6026 COMPUTER SOFTWARE - 3,000 3,000 3,000
20-6040 FURNITURE & FIXTURES 14,244 - - -
TOTAL 60-CAPITAL OUTLAY < $5K 14,244 27,500 27,500 47,500
61-CAPITAL OUTLAY > $5K
20-6111 LAND AND BUILDING PURCHASE 181,477 - - -
20-6135 POLICE VEHICLES 69,038 80,000 80,000 80,000
20-6165 PUBLIC SAFETY EQUIPMENT - 20,000 20,000 20,000
TOTAL 61-CAPITAL OUTLAY > $5K 250,515 100,000 100,000 100,000
TOTAL 20-POLICE 1,371,707$ 1,280,661$ 1,279,848$ 1,365,887$
24
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $46,091 $50,490 $52,488 $1,998 3.96%
Supplies & Materials $54,719 $48,100 $48,100 $0 0.00%
Maintenance & Operations $9,594 $7,800 $7,800 $0 0.00%
Contract Services
Utilities $760 $600 $600 $0 0.00%
Capital Expenses $24,220 $0 $0 $0 -
Debt Service
Other Department Expense
Transfers
Total $135,384 $106,990 $108,988 $1,998 1.87%
Authorized Employees 2013 2014 2015
Full Time 1 1 1
Part Time 0 0 0
Animal Control
Department Description and Responsibilities
Animal Control provides for the safety of the public through the control of wild and domesticated
animals. It is also charged with providing for the welfare of animals within the City. Animal control
is responsible for the adoption of abandoned and surrendered animals. Animal control operates
under the supervision of the police chief.
25
2012-13 2013-14 2013-14 2014-15
22-ANIMAL CONTROL ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
22-5110 SALARIES 32,740$ 34,000$ 33,758$ 34,500$
22-5111 MERIT INCREASE - 680 518
22-5117 VACATION COMPENSATION - 500 500
22-5120 OVERTIME 688 1,000 850 1,000
22-5125 LONGEVITY PAY - 72 72 124
22-5130 FICA 2,582 2,900 2,900 3,115
22-5140 RETIREMENT 2,315 2,538 2,538 2,931
22-5150 HEALTH INSURANCE 6,964 7,800 7,800 7,800
22-5160 WORKER'S COMPENSATION 526 750 1,550 1,550
22-5170 T.E.C.209 100 321 350
22-5175 EAP (EMPLOYER ASSIST.PROG)32 50
22-5180 MEDICAL/PHYSICALS 35 50 50
22-5182 BACKGROUND CHECKS - 50 50
TOTAL 51-SALARIES AND BENEFITS 46,091 50,490 49,789 52,488
52-SUPPLIES AND MATERIALS
22-5210 OFFICE SUPPLIES 194 50 50 50
20-5220 POSTAGE 67 - - -
22-5223 CHEMICAL SUPPLIES - 250 250 250
22-5235 DUES & REGISTRATION 35 500 500 500
22-5240 TRAVEL EXPENSE - 500 500 500
22-5245 JANITORIAL SUPPLIES - 100 100 100
22-5248 ANIMAL CARE EXPENSE 53,181 45,000 45,000 45,000
22-5250 TOOLS & EQUIPMENT 617 500 500 500
22-5255 WEARING APPAREL 625 700 700 700
22-5260 SAFETY EQUIPMENT - 500 500 500
TOTAL 52-SUPPLIES AND MATERIALS 54,719 48,100 48,100 48,100
53-MAINTENANCE AND OPERATIONS
22-5310 R & M BUILDING 6,541 - - -
22-5320 MOTOR VEHICLE FUEL 2,685 5,800 5,800 6,300
22-5325 R & M MOTOR VEHICLE 303 1,500 1,000 1,000
22-5326 R & M MINOR EQUIPMENT - 500 500 500
22-5397 DAMAGE CLAIMS 65 - - -
TOTAL 53-MAINTENANCE AND OPERAT 9,594 7,800 7,300 7,800
55-UTILITIES
22-5515 ELECTRIC 210 - - -
22-5520 CELL PHONE 550 600 600 600
TOTAL 55-UTILITIES 760 600 600 600
61-CAPITAL OUTLAY > $5K
22-6130 MOTOR VEHICLE 24,220 - - -
TOTAL 61-CAPITAL OUTLAY > $5K 24,220 - - -
TOTAL 22-ANIMAL CONTROL 135,384$ 106,990$ 105,789$ 108,988$
GENERAL FUND EXPENDITURES BY DEPARTMENT
26
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $500,120 $637,763 $653,262 $15,499 2.43%
Supplies & Materials $50,418 $78,250 $79,750 $1,500 1.92%
Maintenance & Operations $64,356 $68,750 $70,000 $1,250 1.82%
Contract Services $36,263 $22,350 $22,100 ($250)-1.12%
Utilities $14,933 $18,000 $19,200 $1,200 6.67%
Capital Expenses $17,448 $16,539 $21,494 $4,955 29.96%
Debt Service $106,995 $107,000 $107,000 $0 0.00%
Other Department Expense
Transfers
Total $790,533 $948,652 $972,806 $24,154 2.55%
Authorized Employees 2013 2014 2015
Full Time 4 6 6
Part Time 1 1 1
Fire Department
Department Description and Responsibilities
The Fire Department is responsible for all facets of fire supression and prevention within the City and
surrounding area of the county. It is a combination department made up of paid staff and
volunteers. The fire station is staffed around the clock for rapid response to emergencies. Other
duties include rescue, emergency medical services and public education.
27
2012-13 2013-14 2013-14 2014-15
24-FIRE AND AMBULANCE ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
24-5110 SALARIES 189,723$ 295,000$ 227,500$ 264,000$
24-5111 MERIT INCREASE - 4,425 2,640
24-5112 TEMP/PART-TIME SALARIES 138,616 120,000 171,500 140,000
24-5117 VACATION COMPENSATION - 1,500 642 750
24-5120 OVERTIME 56,169 50,000 68,528 69,000
24-5125 LONGEVITY PAY 1,432 1,704 1,752 3,492
24-5126 SPECIAL PAY 8,538 15,600 10,146 10,800
24-5130 FICA 28,615 39,058 39,058 41,820
24-5140 RETIREMENT 14,427 25,776 25,776 39,360
24-5145 PENSION FUND 4,388 6,000 6,000 6,000
24-5150 HEALTH INSURANCE 35,472 46,800 46,800 46,800
24-5160 WORKER'S COMPENSATION 12,964 15,000 15,638 16,000
24-5165 DISABILITY INSURANCE 7,901 8,000 7,901 8,000
24-5170 T.E.C.1,271 7,500 3,645 4,000
24-5175 EAP (EMPLOYER ASSIST.PROG)139 300
24-5180 MEDICAL/PHYSICALS 440 1,000 350 500
24-5182 BACKGROUND CHECKS 25 100 100
TOTAL 51-SALARIES AND BENEFITS 500,120 637,763 625,236 653,262
52-SUPPLIES AND MATERIALS
24-5210 OFFICE SUPPLIES 1,381 1,500 1,014 1,500
24-5215 FOOD 513 1,000 766 1,000
24-5220 POSTAGE 269 - - -
24-5223 CHEMICAL SUPPLIES - 1,500 1,010 1,500
24-5225 MAPS & SUBSCRIPTIONS - 500 - 500
24-5230 ADVERTISING/PUBLIC EDUCATION 1,656 4,000 1,004 4,000
24-5235 DUES & REGISTRATION 14,760 19,500 13,365 19,500
24-5240 TRAVEL EXPENSE 1,063 4,000 1,200 4,000
24-5245 JANITORIAL SUPPLIES 732 750 706 750
24-5250 TOOLS & EQUIPMENT 120 1,000 - 1,000
24-5255 WEARING APPAREL 6,791 10,500 3,127 11,000
24-5260 SAFETY EQUIPMENT 8,529 11,000 926 12,000
24-5262 EMS SUPPLIES 14,604 23,000 23,305 23,000
TOTAL 52-SUPPLIES AND MATERIALS 50,418 78,250 46,423 79,750
53-MAINTENANCE AND OPERATIONS
24-5310 R & M BUILDING 3,709 6,000 6,550 6,000
24-5320 MOTOR VEHICLE FUEL 26,884 22,500 25,821 24,065
24-5325 R & M MOTOR VEHICLE 23,049 15,000 12,192 15,000
24-5326 R & M MINOR EQUIPMENT 9,571 9,500 6,894 11,750
24-5345 LEASE EQUIPMENT 884 1,500 1,344 1,500
24-5375 MINOR EQUIPMENT - 750 750 750
24-5376 HEP. B IMMUNIZATIONS - 500 500 935
24-5390 RADIOS FIRE DEPT.- 13,000 200 10,000
24-5397 DAMAGE CLAIMS 259 - - -
TOTAL 53-MAINTENANCE AND OPERAT 64,356 68,750 54,251 70,000
GENERAL FUND EXPENDITURES BY DEPARTMENT
28
2012-13 2013-14 2013-14 2014-15
24-FIRE AND AMBULANCE ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT
54-CONTRACT SERVICES
24-5410 TML INSURANCE 3,723 - - -
24-5430 PROFESSIONAL SERV/EMERGICON 23,180 11,000 2,500 2,500
25-5440 MEDICAL SERVICES - 250 250 250
24-5450 TECHNICAL SUPPORT 3,390 3,500 5,171 6,000
24-5451 ANNUAL SOFTWARE SUPPORT 1,380 3,000 3,000 3,000
24-5460 DISPATCH SERVICES 4,590 4,600 4,284 10,350
TOTAL 54-CONTRACT SERVICES 36,263 22,350 15,205 22,100
55-UTILITIES
24-5510 TELEPHONE SERVICES 831 - - -
24-5515 ELECTRIC 11,242 15,000 15,000 15,000
24-5516 GAS SERVICE 424 500 550 600
24-5520 CELL PHONE 2,436 2,500 2,433 3,600
TOTAL 55-UTILITIES 14,933 18,000 17,983 19,200
60-CAPITAL OUTLAY < $5K
24-6025 COMPUTER HARDWARE - 1,000 1,000 1,000
24-6026 COMPUTER SOFTWARE - 539 539 8,194
24-6099 NON CAPITAL EXPENSE 17,448 - - -
TOTAL 60-CAPITAL OUTLAY < $5K 17,448 1,539 1,539 9,194
61-CAPITAL OUTLAY > $5K
24-6101 EQUIPMENT - - - 12,300
24-6120 BUILDING IMPROVEMENTS - 15,000 15,000 -
TOTAL 61-CAPITAL OUTLAY > $5K - 15,000 15,000 12,300
70-DEBT PAYMENTS
24-7006 LEASE PAYMENT 102,755 107,000 107,000 107,000
24-7099 INTEREST EXPENSE 4,240 - - -
TOTAL 70-DEBT PAYMENTS 106,995 107,000 107,000 107,000
TOTAL 24-FIRE AND AMBULANCE 790,533$ 948,652$ 882,637$ 972,806$
29
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $97,517 $106,136 $109,450 $3,314 3.12%
Supplies & Materials $5,180 $4,700 $4,700 $0 0.00%
Maintenance & Operations $3,823 $3,700 $3,500 ($200)-5.41%
Contract Services $25,943 $34,500 $38,150 $3,650 10.58%
Utilities $5,081 $5,000 $11,000 $6,000 120.00%
Capital Expenses $1,022 $1,850 $0 ($1,850)-100.00%
Debt Service
Court Costs $54,570 $57,498 $57,307 ($191)-0.33%
Transfers
Total $193,136 $213,384 $224,107 $10,723 5.02%
Authorized Employees 2013 2014 2015
Full Time 2 2 2
Part Time 0 0 0
Municipal Court
Department Description and Responsibilities
The Municipal Court is responsible for the ajudication of criminal matters arising from events
occuring within the City. The Municipal Court tracks and collects fines and warrants, holds court to
ajudicate cases and renders fines to the appropriate state agency.
30
2012-13 2013-14 2013-14 2014-15
26-MUNICIPAL COURT ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
26-5110 REGULAR SALARIES 69,593$ 70,000$ 72,015$ 74,750$
26-5111 MERIT INCREASE - 1,050 748
26-5115 POLICE COURT ACTIVITY - 4,500 1,000
26-5117 VACATION COMPENSATION - 500
26-5120 OVERTIME 150 500 500
26-5125 LONGEVITY PAY 820 916 916 1,020
26-5130 FICA 6,181 6,197 6,197 8,091
26-5140 RETIREMENT 4,773 5,423 5,423 6,191
26-5150 HEALTH INSURANCE 15,372 15,600 15,600 15,600
26-5160 WORKER'S COMPENSATION 346 600 600 600
26-5170 T.E.C.218 600 790 800
26-5175 EAP (EMPLOYER ASSIST.PROG)64 100
26-5180 MEDICAL/PHYSICALS - 100 100
26-5182 BACKGROUND CHECKS - 50 50
TOTAL 51-SALARIES AND BENEFITS 97,517 106,136 101,541 109,450
52-SUPPLIES AND MATERIALS
26-5210 OFFICE SUPPLIES 2,231 2,200 1,900 2,200
26-5220 POSTAGE 135 - - -
26-5235 DUES & REGISTRATION 1,585 900 735 900
26-5240 TRAVEL EXPENSE 649 1,100 940 1,100
26-5245 JANITORIAL SUPPLIES 580 500 500 500
TOTAL 52-SUPPLIES AND MATERIALS 5,180 4,700 4,075 4,700
53-MAINTENANCE AND OPERATIONS
26-5310 R & M BUILDING 2,141 1,500 1,500 2,000
26-5332 OFFICE MACHINE LEASE 1,553 2,200 2,800 1,500
26-5397 DAMAGE CLAIMS 129 - - -
TOTAL 53-MAINTENANCE AND OPERAT 3,823 3,700 4,300 3,500
54-CONTRACT SERVICES
26-5420 CONTRACTUAL SERVICES-SOFFLAW 500 2,000 -
26-5424 COURT SERVICES 11,966 13,500 14,350 15,000
26-5425 LEGAL SERVICES 8,538 10,000 11,580 13,000
26-5426 CREDIT CARD FEES 1,512 2,000 600 2,000
26-5430 PROFESSIONAL SERVICES 493 - - -
26-5450 TECHNICAL SUPPORT 2,934 4,500 5,300 5,500
26-5451 ANNUAL SOFTWARE SUPPORT - 2,500 2,604 2,650
TOTAL 54-CONTRACT SERVICES 25,943 34,500 34,434 38,150
55-UTILITIES
26-5510 TELEPHONE SERVICES 415 - - -
26-5515 ELECTRIC 4,666 5,000 6,400 11,000
TOTAL 55-UTILITIES 5,081 5,000 6,400 11,000
57-MUNICIPAL FEES
26-5703 JUDICIAL FEE COUNTY JFCT 4,076 4,500 3,905 4,000
26-5704 JUDICIAL FEE - CITY - - - -
26-5707 STATE TRAFFIC FEE 12,231 15,000 16,894 14,000
GENERAL FUND EXPENDITURES BY DEPARTMENT
31
2012-13 2013-14 2013-14 2014-15
26-MUNICIPAL COURT ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT
26-5708 CONSOLIATED COURT COST 04 27,272 26,250 26,100 26,000
26-5709 STATE JURY FEE -SJRF 2,727 3,225 2,609 2,600
26-5710 CONSOLIDATED COURT COST 31 75 - 75
26-5714 JUVENILE CRIME & DELINQUENCY 1 22 - 22
26-5719 JCPT 4 15 - 15
26-5721 TRUANCY PREVENTION FUND - - 530 600
26-5724 TECHNOLOGY FUND EXPENSE - - 1,500 1,600
26-5725 MUNICIPAL COURT OVER PAYMENTS 112 38 12 20
26-5731 FUGITIVE APPRENHENSION 9 75 - 75
26-5733 CTVOC 27 90 - 90
26-5734 IDF (COURT)1,350 1,575 1,300 1,575
26-5735 CHILD SAFETY &SEAT BELT VIOL 25 75 25 75
26-5736 CORR.MGT.INSTIT.CJCF 1 20 - 20
26-5738 CHILD SAFETY SEATS - - - -
26-5739 CIVIL JUSTICE FEES 44 38 35 40
26-5745 COLLECTION AGENCY FEE 5,463 5,000 4,762 5,000
26-5746 TIME PAYMENT STATE 1,197 1,500 720 1,500
TOTAL 57-MUNICIPAL FEES 54,570 57,498 58,392 57,307
60-CAPITAL OUTLAY < $5K
26-6025 COMPUTER HARDWARE 1,350 1,350 -
26-6099 NON CAPITAL EXPENSE 1,022 500 - -
TOTAL 60-CAPITAL OUTLAY < $5K 1,022 1,850 1,350 -
TOTAL 26-MUNICIPAL COURT 193,136$ 213,384$ 210,492$ 224,107$
32
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $199,603 $191,348 $218,475 $27,127 14.18%
Supplies & Materials $8,126 $7,550 $9,245 $1,695 22.45%
Maintenance & Operations $3,666 $3,600 $3,525 ($75)-2.08%
Contract Services $12,679 $16,750 $18,750 $2,000 11.94%
Utilities $4,482 $4,200 $4,700 $500 11.90%
Capital Expenses $1,716 $0 $0 $0 -
Debt Service
Other Department Expense
Transfers
Total $230,272 $223,448 $254,695 $31,247 13.98%
Authorized Employees 2013 2014 2015
Full Time 3 3 3
Part Time 0 0 0
Development Services
Department Description and Responsibilities
Development services Issues business related permits and provides inspection services for both new
and existing construction. Development services also reviews and approves construction plans and
documents and works with builders and property owners on development issues. Development
services is also responsible for planning and zoning and provides support for the planning and zoning
commission. Development services maintains the comprehensive master plan, zoning maps and city
limits maps and files the necessary documents with the County.
33
2012-13 2013-14 2013-14 2014-15
28-DEVELOPMENT SERVICES ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
28-5110 SALARIES 153,798$ 143,000$ 152,549$ 163,000$
28-5111 MERIT INCREASE - 2,860 2,334
28-5117 VACATION COMPENSATION - 1,230
28-5120 OVERTIME 147 500 500
28-5125 LONGEVITY PAY 452 582 582 772
28-5130 FICA 11,534 11,854 11,750 13,533
28-5140 RETIREMENT 10,593 10,372 9,250 12,736
28-5150 HEALTH INSURANCE 22,056 19,500 19,450 23,400
28-5160 WORKER'S COMPENSATION 657 750 615 1,100
28-5170 T.E.C.273 500 600 1,000
28-5175 EAP (EMPLOYER ASSIST. PROG)93 100
28-5180 MEDICAL PHYSICALS - 50 35 50
28-5182 BACKGROUND CHECKS - 50 50
TOTAL 51-SALARIES AND BENEFITS 199,603 191,348 194,831 218,475
52-SUPPLIES AND MATERIALS
28-5210 OFFICE SUPPLIES 2,097 1,750 1,500 1,500
28-5220 POSTAGE 202 - - -
28-5230 ADVERTISEMENT 571 500 1,012 1,500
28-5235 DUES & REGISTRATIONS 4,008 3,500 3,500 3,500
28-5240 TRAVEL EXPENSE 455 500 500 500
28-5245 JANITORIAL SUPPLIES 242 300 108 250
28-5250 TOOLS & EQUIPMENT - 100 - 100
28-5255 WEARING APPAREL 349 600 332 395
28-5275 FILING FEES 202 300 1,339 1,500
TOTAL 52-SUPPLIES AND MATERIALS 8,126 7,550 8,291 9,245
53-MAINTENANCE AND OPERATIONS
28-5310 R & M BUILDING 545 300 424 300
28-5320 MOTOR VEHICLE FUEL 1,229 1,200 704 1,000
28-5325 R & M MOTOR VEHICLE 75 500 93 225
28-5332 OFFICE MACHINE LEASE 1,278 1,600 2,004 2,000
28-5345 LEASE EQUIPMENT 345 - - -
28-5397 DAMAGE CLAIMS 194 - - -
TOTAL 53-MAINTENANCE AND OPERAT 3,666 3,600 3,225 3,525
54-CONTRACT SERVICES
28-5420 CONTRACTUAL SERVICES 600 800 800 800
28-5430 PROFESSIONAL SERVICES 740 1,200 1,200 1,200
28-5440 HEALTH INSPECTIONS 5,025 9,000 9,000 9,000
28-5450 TECHNICAL SUPPORT 3,314 2,500 4,218 4,500
28-5451 ANNUAL SOFTWARE SUPPORT 3,000 3,250 3,250 3,250
TOTAL 54-CONTRACT SERVICES 12,679 16,750 18,468 18,750
55-UTILITIES
28-5510 TELEPHONE SERVICES 623 - - -
28-5515 ELECTRIC 2,166 2,200 2,600 2,600
28-5516 GAS SERVICE 593 800 900 900
28-5520 CELL PHONE 1,100 1,200 1,200 1,200
GENERAL FUND EXPENDITURES BY DEPARTMENT
34
2012-13 2013-14 2013-14 2014-15
28-DEVELOPMENT SERVICES ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT
TOTAL 55-UTILITIES 4,482 4,200 4,700 4,700
60-CAPITAL OUTLAY < $5K
28-6025 COMPUTER HARDWARE - - -
28-6099 NON CAPITAL EXPENSE 1,716 - - -
TOTAL 60-CAPITAL OUTLAY < $5K 1,716 - - -
TOTAL 28-DEVELOPMENT SERVICES 230,272$ 223,448$ 229,515$ 254,695$
35
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $162,381 $178,002 $219,313 $41,311 23.21%
Supplies & Materials $7,713 $10,760 $8,194 ($2,566)-23.85%
Maintenance & Operations $61,829 $76,000 $137,900 $61,900 81.45%
Contract Services $3,834 $5,550 $4,800 ($750)-13.51%
Utilities $53,982 $50,600 $60,600 $10,000 19.76%
Capital Expenses $22,384 $81,300 $52,200 ($29,100)-35.79%
Debt Service 51,535 $51,535 -
Other Department Expense
Transfers
Total $312,123 $402,212 $534,542 $132,330 32.90%
Authorized Employees 2013 2014 2015
Full Time 3 3 4
Part Time 0 0 0
Street Department
Department Description and Responsibilities
The street department is responsible for maintaining the roads, streets, alleys, sidewalks and right of
ways in the City of Sanger. They also maintain street signs. The Street Department serves as the
liason with contractors building new streets or rehabilitating old streets.
36
2012-13 2013-14 2013-14 2014-15
30-STREETS ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
30-5110 REGULAR SALARIES 114,798$ 117,500$ 101,568$ 140,750$
30-5111 MERIT INCREASE - 2,350 1,408
30-5117 VACATION COMPENSATION - 1,000 1,600 1,700
30-5120 OVERTIME 601 1,500 200 500
30-5125 LONGEVITY PAY 1,484 1,652 1,652 1,756
30-5130 FICA 8,672 9,920 9,920 13,580
30-5140 RETIREMENT 8,041 8,680 8,680 12,781
30-5150 HEALTH INSURANCE 21,013 23,400 23,400 27,300
30-5160 WORKER'S COMPENSATION 7,471 11,000 13,578 18,104
30-5170 T.E.C.208 750 963 1,284
30-5175 EAP (EMPLOYER ASSIST.PROG)93 100
30-5180 MEDICAL/PHYSICALS - 100 100
30-5182 BACKGROUND CHECKS - 50 50
TOTAL 51-SALARIES AND BENEFITS 162,381 178,002 161,561 219,313
52-SUPPLIES AND MATERIALS
30-5210 OFFICE SUPPLIES 15 - - -
30-5223 CHEMICAL SUPPLIES 1,082 1,500 1,010 1,500
30-5235 DUES AND REGISTRATION 887 2,200 500 1,694
30-5240 TRAVEL EXPENSE 7 200 150 200
30-5245 JANITORIAL SUPPLIES 284 660 500 -
30-5250 TOOLS & EQUIPMENT 1,950 2,500 1,424 -
30-5255 WEARING APPAREL 1,364 1,200 1,504 2,000
30-5260 SAFETY EQUIPMENT 2,124 2,500 1,000 2,800
TOTAL 52-SUPPLIES AND MATERIALS 7,713 10,760 6,088 8,194
53-MAINTENANCE AND OPERATIONS
30-5310 R & M BUILDING 771 900 1,226 1,200
30-5320 MOTOR VEHICLE FUEL 8,418 9,000 7,000 8,000
30-5325 R & M MOTOR VEHICLE 2,597 9,000 5,000 9,000
30-5326 R & M MINOR EQUIPMENT 10,036 1,500 1,500 7,000
30-5330 EQUIPMENT RENTAL 4,655 5,000 1,000 2,500
30-5360 SYSTEM MAINTENANCE 25,657 40,000 40,000 100,000
30-5380 STREET SIGNS 9,501 10,000 8,636 10,000
30-5390 RADIOS - 600 300 200
30-5397 DAMAGE CLAIMS 194 - - -
TOTAL 53-MAINTENANCE AND OPERAT 61,829 76,000 64,662 137,900
54-CONTRACT SERVICES
30-5410 TML INSURANCE 2,792 - - -
30-5420 CONTRACTUAL SERVICES west Nile - 4,800 3,000 4,800
30-5430 PROFESSIONAL SERVICES 740 - - -
30-5450 TECHNICAL SUPPORT 302 750 600 -
TOTAL 54-CONTRACT SERVICES 3,834 5,550 3,600 4,800
GENERAL FUND EXPENDITURES BY DEPARTMENT
37
2012-13 2013-14 2013-14 2014-15
30-STREETS ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT
55-UTILITIES
30-5515 ELECTRIC 53,207 50,000 60,000 60,000
30-5520 CELL PHONE 775 600 600 600
TOTAL 55-UTILITIES 53,982 50,600 60,600 60,600
60-CAPITAL OUTLAY < $5K
30-6025 COMPUTER HARDWARE - 1,300 1,300 -
30-6035 STREET EQUIPMENT 20,854 - - 2,200
30-6099 NON CAPITAL EXPENSE 1,530 - - -
TOTAL 60-CAPITAL OUTLAY < $5K 22,384 1,300 1,300 2,200
61-CAPITAL OUTLAY > $5K
30-6112 STREET IMPROVEMENTS
30-6113 SIDEWALK IMPROVEMENTS - 50,000 50,000 50,000
30-6114 HEAVY EQUIPMENT - 30,000 33,400 -
TOTAL 61-CAPITAL OUTLAY > $5K - 80,000 83,400 50,000
70-DEBT PAYMENTS
30-7006 LEASE PAYMENT 51,535
30-7099 INTEREST EXPENSE -
TOTAL 70-DEBT PAYMENTS - - - 51,535
TOTAL 30-STREETS 312,123$ 402,212$ 381,211$ 534,542$
38
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $291,792 $426,483 $369,127 ($57,356)-13.45%
Supplies & Materials $38,644 $42,150 $41,650 ($500)-1.19%
Maintenance & Operations $54,756 $66,100 $67,200 $1,100 1.66%
Contract Services $6,200 $600 $0 ($600)-100.00%
Utilities $17,214 $17,600 $20,900 $3,300 18.75%
Capital Expenses $68,082 $0 $50,475 $50,475 -
Debt Service
Community Centers $15,644 $22,450 $24,150 $1,700 7.57%
Transfers
Total $492,332 $575,383 $573,502 ($1,881)-0.33%
Authorized Employees 2013 2014 2015
Full Time 6 6 6
Part Time 3 3 3
Parks and Recreation
Department Description and Responsibilities
The park and recreation department maintains City parks and recreation venues and other properties
owned by the City. They also maintain the landscaping around the welcome signs on Interstate 35
and at FM455 and IH35. Parks and recreation are also responsible for the Sullivan Senior Center and
Community Center.
39
DEPARTMENTAL EXPENDITURES
2012-13 2013-14 2013-14 2014-15
32-PARKS & RECREATION ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
32-5110 REGULAR SALARIES 185,731$ 251,000$ 210,000$ 205,000$
32-5111 MERIT INCREASE - 5,020 3,150
32-5112 PART-TIME SALARIES 27,294 50,000 40,000 50,000
32-5117 VACATION COMPENSATION - 1,000 1,261 1,500
32-5120 OVERTIME 3,997 10,000 5,000 5,000
32-5125 LONGEVITY PAY 1,116 1,400 1,400 1,532
32-5130 FICA 14,508 25,474 25,000 23,050
32-5140 RETIREMENT 12,993 22,289 22,000 21,695
32-5150 HEALTH INSURANCE 39,314 50,700 50,700 46,800
32-5160 WORKER'S COMPENSATION 6,402 8,000 9,272 9,500
32-5170 T.E.C.111 1,000 1,529 1,600
32-5175 EAP (EMPLOYER ASSIST.PROG)174 300
32-5180 MEDICAL/PHYSICALS 105 200 200
32-5182 BACKGROUND CHECKS 47 100 100
TOTAL 51-SALARIES AND BENEFITS 291,792 426,483 366,162 369,127
52-SUPPLIES AND MATERIALS
32-5210 OFFICE SUPPLIES 25 250 250 -
32-5211 LANDSCAPE MATERIAL 711 5,000 5,000 5,000
32-5220 POSTAGE 538 - - -
32-5221 BEAUTIFICATION BOARD - 2,000 2,000 2,000
32-5222 BOARDS & COMMISSIONS 12 300 300 300
32-5223 CHEMICAL SUPPLIES 19,924 20,000 20,000 20,000
32-5230 ADVERTISING 434 200 200 200
32-5235 DUES AND REGISTRATION 2,006 1,400 1,440 1,400
32-5240 TRAVEL EXPENSE 1,326 100 100 100
32-5245 JANITORIAL SUPPLIES 5,268 2,000 2,160 2,000
32-5250 TOOLS & EQUIPMENT 2,018 2,500 3,385 2,500
32-5255 WEARING APPAREL 445 2,400 1,881 2,400
32-5260 SAFETY EQUIPMENT 5,937 1,000 150 1,000
32-5270 PROGRAM SUPPLIES - 5,000 5,500 4,750
TOTAL 52-SUPPLIES AND MATERIALS 38,644 42,150 42,366 41,650
53-MAINTENANCE AND OPERATIONS
32-5310 R&M BUILDING AND STRUCTURES 3,361 2,500 5,089 2,500
32-5320 MOTOR VEHICLE FUEL 22,517 21,000 16,530 21,000
32-5325 R & M MOTOR VEHICLE 5,983 10,000 3,492 10,000
32-5326 R & M MINOR EQUIPMENT 9,328 4,000 4,498 4,000
32-5329 CHRISTMAS LIGHTS & ACCESSORIES 10,390 1,500 1,500 1,500
32-5333 FLAGS - - - 2,000
32-5343 SPORTS FIELD MAINTENANCE - 20,000 20,000 20,000
32-5345 LEASE EQUIPMENT 345 1,200 650 1,200
32-5347 VANDALISM REPLACEMENT 1,141 400 - -
32-5360 SYSTEM MAINTENANCE 1,368 4,000 2,522 4,000
32-5390 RADIOS - 1,500 1,500 1,000
32-5397 DAMAGE CLAIMS 323 - - -
TOTAL 53-MAINTENANCE AND OPERAT 54,756 66,100 55,781 67,200
GENERAL FUND EXPENDITURES BY DEPARTMENT
40
DEPARTMENTAL EXPENDITURES
2012-13 2013-14 2013-14 2014-15
32-PARKS & RECREATION ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT
54-CONTRACT SERVICES
32-5410 TML INSURANC 4,653
32-5430 PROFESSIONAL SERVICES 1,233 - - -
32-5450 TECHNICAL SUPPORT 314 600 600 -
TOTAL 54-CONTRACT SERVICES 6,200 600 600 -
55-UTILITIES
32-5510 TELEPHONE SERVICE 1,038 - - -
32-5515 ELECTRIC 15,726 17,000 20,000 20,000
32-5520 CELL PHONE 450 600 600 900
TOTAL 55-UTILITIES 17,214 17,600 20,600 20,900
58-SWIMMING POOL
32-5810 R & M BUILDING - - - -
32-5815 ELECTRIC 635 1,500 1,500 1,500
32-5845 JANITORIAL SUPPLIES - - 500 -
TOTAL 58-SWIMMING POOL 635 1,500 2,000 1,500
59-COMMUNITY SERVICES
32-5910 R & M BUILDING 3,698 7,500 5,701 9,000
32-5911 TELEPHONE SERVICES - 500 - -
32-5912 LANDSCAPE MATERIALS - 400 - 400
32-5913 BUILDING SUPPLIES 108 400 84 400
32-5915 ELECTRIC 4,342 5,000 5,000 5,000
32-5916 FOOD - 100 - -
32-5917 GAS SERVICE 476 500 800 800
32-5925 VANDALISM REPLACEMENT 476 250 - 250
32-5930 PROFESSIONAL SERVICES 5,000 5,000 5,000 5,000
32-5945 JANITORIAL SUPPLIES 354 500 - 1,000
32-5946 LEASE EQUIPMENT 555 800 780 800
TOTAL 59-COMM/SULLIVAN CENTERS 15,009 20,950 17,365 22,650
60-CAPITAL OUTLAY < $5K
32-6040 FURNITURE & FIXTURE - - - 3,475
32-6099 NON CAPITAL EXPENSE 9,636 - -
TOTAL 60-CAPITAL OUTLAY < $5K 9,636 - - 3,475
61-CAPITAL OUTLAY > $5K
32-6111 PARK IMPROVEMENTS 23,800 - - -
32-6130 VEHICLES 22,096 - - 32,000
32-6137 TRACTOR & RIDING MOWERS - - - 15,000
32-6157 LAWN MAINTENANCE EQUIPMENT 12,550 - - -
TOTAL 61-CAPITAL OUTLAY > $5K 58,446 - - 47,000
TOTAL 32-PARKS & RECREATION 492,332$ 575,383$ 504,874$ 573,502$
41
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $189,667 $209,682 $200,817 ($8,865)-4.23%
Supplies & Materials $21,289 $30,700 $27,755 ($2,945)-9.59%
Maintenance & Operations $9,572 $4,900 $9,400 $4,500 91.84%
Contract Services $9,081 $4,740 $6,300 $1,560 32.91%
Utilities $7,289 $6,000 $7,600 $1,600 26.67%
Capital Expenses $611 $1,200 $6,450 $5,250 437.50%
Debt Service
Other Department Expense
Transfers
Total $237,509 $257,222 $258,322 $1,100 0.43%
Authorized Employees 2013 2014 2015
Full Time 2 3 3
Part Time 2 2 2
Library
Department Description and Responsibilities
The Library provides written, audio and video materials for loan to the public. The library also
provides computer and internet access free of charge. Librarians assist customers with
researching a wide range of subjects. The Library also provides a wide range of educational
programs to both adults and children.
42
2012-13 2013-14 2013-14 2014-15
42-LIBRARY ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
42-5110 REGULAR SALARIES 142,981$ 142,250$ 126,400$ 129,000$
42-5111 MERIT INCREASE - 2,133
42-5112 TEMP/PART TIME SALARIES 1,439 16,700 20,000 20,000
42-5117 VACATION COMPENSATION - - 503 500
42-5120 OVERTIME - - 200 200
42-5125 LONGEVITY PAY 1,880 700 700 872
42-5130 FICA 11,017 12,943 12,943 12,799
42-5140 RETIREMENT 9,246 10,156 10,156 12,046
42-5150 HEALTH INSURANCE 22,300 23,400 23,400 23,400
42-5160 WORKER'S COMPENSATION 321 400 645 700
42-5170 T.E.C.315 750 1,150 1,200
42-5175 EAP (EMPLOYER ASSIST.PROG)93 100
42-5180 MEDICAL/PHYSICALS 70 100 50
42-5182 BACKGROUND CHECKS 5 50 50
TOTAL 51-SALARIES AND BENEFITS 189,667 209,682 196,097 200,817
52-SUPPLIES AND MATERIALS
42-5210 OFFICE SUPPLIES 2,158 2,600 2,600 2,600
42-5215 FOOD - 30 32 30
42-5220 POSTAGE 269 - -
42-5225 MAGAZINES & SUBSCRIPTIONS 1,067 1,150 1,136 1,150
42-5227 BOOKS & OTHER LIBRARY MATERIAL 13,582 16,800 14,890 16,950
42-5235 DUES & REGISTRATIONS 1,150 5,570 1,200 1,675
42-5240 TRAVEL EXPENSE 143 1,500 1,688 1,750
42-5245 JANITORIAL SUPPLIES 953 950 1,050 1,500
42-5270 PROGRAMS AND LIBRARY SUPPLIES 1,967 2,100 2,100 2,100
TOTAL 52-SUPPLIES AND MATERIALS 21,289 30,700 24,696 27,755
53-MAINTENANCE AND OPERATIONS
42-5310 R & M BUILDING 9,255 3,500 4,000 5,500
42-5326 R&M MINOR EQUIPMENT 317 1,400 1,400 1,400
42-5332 OFFICE MACHINE LEASE - - 820 2,500
TOTAL 53-MAINTENANCE AND OPERAT 9,572 4,900 6,220 9,400
54-CONTRACT SERVICES
42-5410 TML INSURANCE 3,723 - -
42-5420 CONTRACTUAL SERVICES 3,717 2,500 2,560 3,225
42-5450 TECHNICAL SUPPORT 174 500 500 1,100
42-5451 ANNUAL SOFTWARE SUPPORT 1,467 1,740 1,500 1,975
TOTAL 54-CONTRACT SERVICES 9,081 4,740 4,560 6,300
55-UTILITIES
42-5510 TELEPHONE SERVICES 831 - - -
42-5515 ELECTRIC 6,158 6,000 7,000 7,000
42-5520 CELL PHONE 300 - 600 600
TOTAL 55-UTILITIES 7,289 6,000 7,600 7,600
60-CAPITAL OUTLAY < $5K
42-6020 BUILDING IMPROVEMENTS - - - 4,200
GENERAL FUND EXPENDITURES BY DEPARTMENT
43
2012-13 2013-14 2013-14 2014-15
42-LIBRARY ACTUAL BUDGET ESTIMATE PROPOSED
GENERAL FUND EXPENDITURES BY DEPARTMENT
42-6025 COMPUTER HARDWARE - 1,200 1,200 1,200
42-6040 FURNITURE & FIXTURES - - - 1,050
42-6099 NON CAPITAL EXPENSE 611 - - -
TOTAL 60-CAPITAL OUTLAY < $5K 611 1,200 1,200 6,450
TOTAL 42-LIBRARY 237,509$ 257,222$ 240,373$ 258,322$
44
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits
Supplies & Materials $8,010 $12,400 $0 ($12,400)-100.00%
Maintenance & Operations $485 $5,000 $0 ($5,000)-100.00%
Contract Services $280 $13,000 $0 ($13,000)-100.00%
Utilities
Capital Expenses
Debt Service
Other Department Expense
Transfers
Total $8,775 $30,400 $0 ($8,775)-28.87%
Authorized Employees 2013 2014 2015
Full Time 0 0 0
Part Time 0 0 0
Economic Development
Department Description and Responsibilities
Economic Development is tasked with enticing new business and assisting in retaining and
expanding current businesses. Economic development activities are funded through the 4A and 4B
sales taxes. Economic development activities are handled by the city manager and other city staff.
Economic developments goal is to attract quality jobs to Sanger.
45
2012-13 2013-14 2013-14 2014-15
46-ECONOMIC DEVELOPMENT ACTUAL BUDGET ESTIMATE PROPOSED
52-SUPPLIES AND MATERIALS
46-5210 OFFICE SUPPLIES 250$
46-5215 FOOD 250
46-5220 POSTAGE 200
46-5225 MAPS & SUBSCRIPTIONS 200
46-5230 ADVERTISING 7,560 7,500
46-5235 DUES AND REGISTRATION 450 2,000
46-5240 TRAVEL EXPENSE 2,000
46-5245 JANITORIAL
46-5275 FILING FEES
TOTAL 52-SUPPLIES AND MATERIALS 8,010 12,400 - -
53-MAINTENANCE AND OPERATIONS
46-5300 WIRE TRANSFER FEES -
46-5310 R & M BUILDING 485 5,000
TOTAL 53-MAINTENANCE AND OPERAT 485 5,000 - -
54-CONTRACT SERVICES
46-5430 PROFESSIONAL SERVICES 280 10,000
46-5440 ENGINEERING/ARCHTECTURAL 2,500
46-5442 MASTER PLANNING SERVICES
46-5450 TECHNICAL SUPPORT 500
TOTAL 54-CONTRACT SERVICES 280 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 < $5K - - - -
TOTAL 46-ECONOMIC DEVELOPMENT 8,775$ 30,400$ -$ -$
GENERAL FUND EXPENDITURES BY DEPARTMENT
46
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services 657,453 600,000 635,000 $35,000 5.83%
Utilities
Capital Expenses
Debt Service
Other Department Expense
Transfers
Total $657,453 $600,000 $635,000 $35,000 5.83%
Authorized Employees 2013 2014 2015
Full Time 0 0 0
Part Time 0 0 0
Solid Waste
Department Description and Responsibilities
The City contracts with Progressive Waste Management for solid waste services in the City of
Sanger. Progressive is responsible for providing residential and commercial waste management
services to the businesses, schools, and residents of Sanger.
47
2012-13 2013-14 2013-14 2014-15
66-SOLID WASTE ACTUAL BUDGET ESTIMATE PROPOSED
54-CONTRACT SERVICES
66-5420 CONTRACTUAL 657,453 600,000 620,000 635,000
TOTAL 54-CONTRACT SERVICES 657,453 600,000 620,000 635,000
TOTAL 66-SOLID WASTE 657,453$ 600,000$ 620,000$ 635,000$
GENERAL FUND EXPENDITURES BY DEPARTMENT
48
2012-13 2013-14 2013-14 2014-15
GENERAL FUND ACTUAL BUDGET ESTIMATE PROPOSED
74-TRANSFERS
7499 Transfer to Internal Service Fund 486,280 421,807 402,790 435,021
7404 Transfer to Capital Improvement
Fund (Streets) 300,000 300,000 300,000 350,000
TOTAL TRANSFERS 786,280$ 721,807$ 702,790$ 785,021$
GENERAL FUND EXPENDITURES BY DEPARTMENT
49
2013 2014 2015
Revenue Summary Actual Estimate Budget Difference % Change
Property Tax 701,845$ 750,000$ 780,763$ 30,763$ 4.10%
Interest Income 2,986 3,000 3,000 - 0.00%
Transfer from 4B 180,000 212,500 212,500 - 0.00%
Other 48,811 -
Total Revenues 933,642 965,500 996,263 30,763 3.19%
2013 2014 2015
Expenditure Summary Actual Estimate Budget Difference % Change
Debt Payments 800,405 835,510 837,728 2,218 0.27%
Transfers 110,000 107,000 158,535 51,535 48.16%
Total Expenditures 910,405 942,510 996,263 53,753 5.70%
Revenue Over (Under) Expenditure 23,237 22,990 - (22,990)
Beginning Fund Balance 236,535 259,772 282,762
Ending Fund Balance 259,772 282,762 282,762
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.
50
2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATE PROPOSED
70-DEBT PAYMENTS
7020 CO 2006 Principal 188,600$ 195,500$ 195,500$ 202,400$
7021 CO 2006 Interest 82,776 75,232 75,232 67,411
7023 CO 2007 Principal 23,800 25,500 25,500 25,500
7024 CO 2007 Interest 21,689 20,644 20,644 19,523
7026 CO 2009 Principal 155,000 160,000 160,000 165,000
7027 CO 2009 Interest 115,175 109,750 109,750 104,150
7028 Refunding 2012 Principal 173,800 176,000 176,000 182,600
7029 Refunding 2012 Interest 38,610 35,134 35,134 31,614
7030 CO 2013 Principal - 17,333 17,333 19,800
7031 CO 2013 Interest - 20,017 20,017 19,230
7080 Bond Administration Fees 955 400 400 500
TOTAL 70 DEBT PAYMENTS 800,405 835,510 835,510 837,728
74-TRANSFERS
7401 TRANS TO GEN FUND 110,000 107,000 107,000 158,535
TOTAL 74-TRANSFERS 110,000 107,000 107,000 158,535
TOTAL DEBT SERVICE 910,405$ 942,510$ 942,510$ 996,263$
DEBT SERVICE FUND
EXPENDITURE BY DEPARTMENT
51
2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATE PROPOSED
Water
4110 Water Billing 1,257,688$ 1,400,000$ 1,450,000$ 1,570,000$
4112 Mobile Meter Billing - 7,500 7,500
4115 Service Fees 62,527 65,000 50,000 50,000
Total Water 1,320,215 1,465,000 1,507,500 1,627,500
4120 Sewer Billing 1,091,208 1,201,000 1,300,000 1,400,000
Electric
4140 Electric Income 7,457,720 7,800,000 8,000,000 8,135,000
4145 Security Lights 64,311 130,000 76,400 75,000
4160 Penalties 141,859 150,000 165,000 165,000
4171 Saw Set Pole Fees 4,514 2,500 2,500 2,500
4173 Pole Contact Fees 17,570 17,500 17,500 17,500
Total Electric 7,685,974 8,100,000 8,261,400 8,395,000
4800 Interest 15,139 18,000 10,000 10,000
Miscellaneous Income
4910 Miscellaneous Income 44,391 50,000 5,000 10,000
4913 Credit Card Fees 21,000 25,000
4930 Returned Check Fees 945 1,000 1,100 1,000
Total Miscellaneous 45,336 51,000 27,100 36,000
Transfer In
Transfer from CIP Fund 206,507
Total Transfers 206,507 - - -
Total Enterprise Funds 10,364,379$ 10,835,000$ 11,106,000$ 11,468,500$
ENTERPRISE FUND REVENUES
52
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $268,207 $295,980 $325,000 $29,020 9.80%
Supplies & Materials $13,136 $18,800 $18,875 $75 0.40%
Maintenance & Operations $535,790 $523,900 $600,950 $77,050 14.71%
Contract Services $19,293 $8,250 $0 ($8,250)-100.00%
Utilities $155,975 $225,600 $225,900 $300 0.13%
Capital Expenses $25,435 $33,000 $107,905 $74,905 226.98%
Debt Service $0 -
Other Department Expense $0 -
Transfers $0 -
Total $1,017,836 $1,105,530 $1,278,630 $173,100 15.66%
Authorized Employees 2013 2014 2015
Full Time 5 5 5
Part Time 0 0 1
Water
Department Description and Responsibilities
The Water Department operates and maintains the city's potable water system providing service to
over 2000 customers.
53
2012-13 2013-14 2013-14 2014-15
50-WATER ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
50-5110 REGULAR SALARIES 174,138$ 188,000$ 188,146$ 197,000$
50-5111 MERIT INCREASE - 3,760 3,930
50-5112 PART-TIME SALARIES 2,392 - 12,000
50-5117 VACATION COMPENSATI - 2,000 1,986 2,000
50-5120 OVERTIME 21,732 20,000 16,800 20,000
50-5125 LONGEVITY PAY 952 1,048 1,048 1,440
50-5130 FICA 14,392 17,185 17,185 18,910
50-5140 RETIREMENT 13,035 15,037 15,037 18,870
50-5150 HEALTH INSURANCE 32,826 39,000 39,000 39,000
50-5160 WORKER'S COMPENSATI 7,940 8,000 9,523 10,000
50-5170 T.E.C.391 1,500 1,654 1,700
50-5175 EAP (EMPLOYER ASSIS 131 200
50-5180 MEDICAL/PHYSICALS 205 150 100
50-5182 BACKGROUND CHECKS 73 100 50
TOTAL 51-SALARIES AND BENEFITS 268,207 295,980 290,379 325,000
52-SUPPLIES AND MATERIALS
50-5210 OFFICE SUPPLIES 1,226 600 600 -
50-5223 CHEMICAL SUPPLIES 3,668 6,000 6,000 6,000
50-5230 ADVTG (WA. DRINKING)- 1,300 1,300 1,300
50-5235 DUES & REGISTRATION 1,947 3,000 3,000 3,000
50-5240 TRAVEL EXPENSE - 200 5 200
50-5245 JANITORIAL SUPPLIES 197 200 200 -
50-5250 MINOR TOOLS 1,595 2,500 2,500 2,500
50-5255 WEARING APPAREL 2,218 2,500 2,500 3,375
50-5260 SAFETY EQUIPMENT 2,285 2,500 2,500 2,500
TOTAL 52-SUPPLIES AND MATERIALS 13,136 18,800 18,605 18,875
53-MAINTENANCE AND OPERATIONS
50-5305 CONTINGENCY RESERVE 14,384 - - -
50-5310 R & M BUILDING 1,243 500 527 4,550
50-5315 LEASE- PUBLIC WORKS BLDG - 600 - 600
50-5320 MOTOR VEHICLE FUEL 21,234 25,000 22,000 25,000
50-5325 R & M MOTOR VEHICLE 18,233 10,000 15,000 10,000
50-5326 R & M MINOR EQUIPME 2,469 500 3,250 5,000
50-5335 PERMIT FEES 73,824 34,500 30,500 34,500
50-5345 LEASE EQUIPMENT 455 800 500 800
50-5350 FRANCHISE FEES - - - 78,500
50-5358 WATER MAIN APPLICAT 17,432 20,000 20,000 -
50-5360 SYSTEM MAINTENANCE - 80,000 80,000 90,000
50-5372 WATER METER & BOXES 15,055 20,000 20,000 20,000
50-5373 R & M WATER WELLS 118,435 30,000 30,000 30,000
50-5374 R & M SCADA 300 10,000 10,000 10,000
50-5377 TESTING 5,613 12,000 12,000 12,000
50-5385 WATER PURCHASE 59,502 75,000 75,000 75,000
50-5386 UTILITY DEMAND CHARGE 187,411 205,000 205,000 205,000
50-5390 RADIOS - - - -
50-5397 DAMAGE CLAIMS 200 - - -
TOTAL 53-MAINTENANCE AND OPERAT 535,790 523,900 523,777 600,950
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
54
2012-13 2013-14 2013-14 2014-15
50-WATER ACTUAL BUDGET ESTIMATE PROPOSED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
54-CONTRACT SERVICES
50-5410 TML INSURANCE 7,268 - - -
50-5430 Professional SVCS 8,891 7,500 5,000 -
50-5450 TECHNICAL SUPPORT 3,134 750 2,500 -
TOTAL 54-CONTRACT SERVICES 19,293 8,250 7,500 -
55-UTILITIES
50-5510 TELEPHONE SERVICES 1,622 - - -
50-5515 ELECTRIC 153,578 225,000 225,000 225,000
50-5516 GAS SERVICE 775 - - -
50-5520 CELL PHONE - 600 600 900
TOTAL 55-UTILITIES 155,975 225,600 225,600 225,900
60-CAPITAL OUTLAY < $5K
50-6060 OTHER EQUIPMENT - - - 5,000
50-6099 NON CAPITAL EXPENSE 25,435 - - -
TOTAL 60-CAPITAL OUTLAY <$5K 25,435 - - 5,000
61-CAPITAL OUTLAY > $5K
50-6130 MOTOR VEHICLES - 33,000 - 33,000
50-6140 WA. CAPITAL IMPR. EXP - - - 69,905
TOTAL 61-CAPITAL OUTLAY >$5K - 33,000 - 102,905
TOTAL 50-WATER 1,017,836$ 1,105,530$ 1,065,861$ 1,278,630$
55
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $124,244 $121,977 $143,725 $21,748 17.83%
Supplies & Materials $2,914 $26,200 $27,840 $1,640 6.26%
Maintenance & Operations $70,069 $228,500 $296,660 $68,160 29.83%
Contract Services $5,034 $600 $0 ($600)-100.00%
Utilities $165,261 $175,300 $175,600 $300 0.17%
Capital Expenses $97,075 $0 $20,000 $20,000 -
Debt Service
Other Department Expense $0 -
Transfers
Total $464,597 $552,577 $663,825 $111,248 20.13%
Authorized Employees 2013 2014 2015
Full Time 2 2 2
Part Time 0 0 0
Waste Water
Department Description and Responsibilities
The Waste Water department is responsible for the collection and treatment of waste water
through the City's sanitary sewer system.
56
2012-13 2013-14 2013-14 2014-15
54-WASTE WATER ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
54-5110 REGULAR SALARIES 85,123$ 77,500$ 90,147$ 92,000$
54-5111 MERIT INCREASE - 1,550 1,380
54-5117 VACATION COMPENSATI - 500 976 1,000
54-5120 OVERTIME 8,880 9,000 10,837 11,000
54-5125 LONGEVITY PAY 660 760 760 864
54-5130 FICA 6,924 7,145 8,731 9,031
54-5140 RETIREMENT 6,428 6,252 8,218 8,500
54-5150 HEALTH INSURANCE 13,683 15,600 15,600 15,600
54-5160 WORKER'S COMPENSATI 2,241 3,000 3,381 3,500
54-5170 T.E.C.241 500 712 750
54-5175 EAP (EMPLOYER ASSIS 64 70
54-5180 MEDICAL/PHYSICALS - 50 50
54-5182 BACKGROUND CHECKS - 50 50
TOTAL 51-SALARIES AND BENEFITS 124,244 121,977 139,362 143,725
52-SUPPLIES AND MATERIALS
54-5210 OFFICE SUPPLIES 20 - - -
54-5223 CHEMICAL SUPPLIES 107 20,000 18,000 20,000
54-5235 DUES & REGISTRATION 107 1,500 1,000 1,500
54-5240 TRAVEL EXPENSE - 200 - 200
54-5245 JANITORIAL SUPPLIES 158 200 200 -
54-5250 TOOLS & EQUIPMENT 1,802 1,500 1,500 1,500
54-5255 WEARING APPAREL 641 800 800 1,140
54-5260 SAFETY EQUIPMENT 79 2,000 2,000 2,000
54-5270 LABORATORY SUPPLIES - - - 1,500
TOTAL 52-SUPPLIES AND MATERIALS 2,914 26,200 23,500 27,840
53-MAINTENANCE AND OPERATIONS
54-5310 R & M BUILDING 1,140 10,000 2,500 10,000
54-5325 R & M MOTOR VEHICLE 721 1,500 750 1,500
54-5335 PERMIT FEES 7,613 7,000 7,000 7,000
50-5350 FRANCHISE FEES - - - 70,000
54-5358 COLLECTION SYSTEM MAINTENANCE - - - 10,000
54-5360 PLANT MAINTENANCE 51,312 200,000 200,000 188,160
54-5377 TESTING 9,183 10,000 10,000 10,000
54-5397 DAMAGE CLAIMS 100
TOTAL 53-MAINTENANCE AND OPERAT 70,069 228,500 220,250 296,660
54-CONTRACT SERVICES
54-5410 TML INSURANCE 3,634 - - -
54-5430 PROFESSIONAL SERVICES 963 - - -
54-5450 TECHNICAL SUPPORT 437 600 600 -
TOTAL 54-CONTRACT SERVICES 5,034 600 600 -
55-UTILITIES
54-5510 TELEPHONE SERVICES 811 - - -
54-5515 ELECTRIC 152,423 165,000 165,000 165,000
54-5520 CELL PHONE 300 300 600 600
54-5535 SOLID WASTE 11,727 10,000 10,000 10,000
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
57
2012-13 2013-14 2013-14 2014-15
54-WASTE WATER ACTUAL BUDGET ESTIMATE PROPOSED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
TOTAL 55-UTILITIES 165,261 175,300 175,600 175,600
60-CAPITAL OUTLAY < $5K
54-6099 NON CAPITAL EXPENSE 97,075 - - -
TOTAL 60-CAPITAL OUTLAY <$5K 97,075 - - -
61-CAPITAL OUTLAY > $5K
54-6140 WASTEWATER CAP. IMP EXP 20,000
54-6170 WASTEWATER IMPROVEM - -
TOTAL 61-CAPITAL OUTLAY >$5K - - - 20,000
TOTAL 54-WASTE WATER 464,597$ 552,577$ 559,312$ 663,825$
58
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $495,075 $520,785 $534,719 $13,934 2.68%
Supplies & Materials $28,841 $59,850 $49,750 ($10,100)-16.88%
Maintenance & Operations $5,448,341 $5,616,700 $5,807,550 $190,850 3.40%
Contract Services $55,781 $67,600 $67,600 $0 0.00%
Utilities $10,754 $8,700 $9,000 $300 3.45%
Capital Expenses $49,049 $118,200 $73,200 ($45,000)-38.07%
Debt Service $653 $0 $50,235 $50,235 -
Other Department Expense $0 -
Transfers $0 -
Total $6,088,494 $6,391,835 $6,592,054 $200,219 3.13%
Authorized Employees 2013 2014 2015
Full Time 7 7 7
Part Time 0 0 0
Electric
Department Description and Responsibilities
The elcectric department provides service to over 2000 customers and maintains the electrical distribution
system with the City's Electric service area.
59
2012-13 2013-14 2013-14 2014-15
58-ELECTRIC ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
58-5110 REGULAR SALARIES 376,483$ 375,000$ 374,767$ 380,000$
58-5111 MERIT INCREASE - 7,500 5,700
58-5117 VACATION COMPENSATI - 2,000 5,074 5,500
58-5120 OVERTIME 6,081 10,000 4,150 7,500
58-5125 LONGEVITY PAY 4,048 4,400 4,400 4,750
58-5130 FICA 28,120 31,912 33,013 34,293
58-5140 RETIREMENT 26,277 27,923 31,071 32,276
58-5150 HEALTH INSURANCE 49,209 54,600 54,600 54,600
58-5160 WORKER'S COMPENSATI 4,445 5,000 7,105 7,500
58-5170 T.E.C.63 2,000 2,484 2,500
58-5175 EAP (EMPLOYER ASSIS 224 250
58-5180 MEDICAL/PHYSICALS 125 100 50
58-5182 BACKGROUND CHECKS - 100 50
TOTAL 51-SALARIES AND BENEFITS 495,075 520,785 516,664 534,719
52-SUPPLIES AND MATERIALS
58-5210 OFFICE SUPPLIES 1,360 2,000 1,500 2,000
58-5215 FOOD 275 500 500 500
58-5230 ADVERTSING 605 1,000 660 900
58-5235 DUES & REGISTRATION 10,627 20,000 12,000 13,000
58-5240 TRAVEL EXPENSE 694 5,000 850 2,000
58-5245 JANITORIAL SUPPLIES 490 750 750 750
58-5250 TOOLS & EQUIPMENT 5,884 12,000 12,000 12,000
58-5255 WEARING APPAREL 5,337 8,600 8,000 8,600
58-5260 SAFETY EQUIPMENT 3,569 10,000 10,000 10,000
TOTAL 52-SUPPLIES AND MATERIALS 28,841 59,850 46,260 49,750
53-MAINTENANCE AND OPERATIONS
58-5310 R & M BUILDING 6,439 2,000 2,000 4,000
58-5320 MOTOR VEHICLE FUEL 17,828 20,000 18,000 20,000
58-5325 R & M MOTOR VEHICLE 12,072 12,000 20,000 20,000
58-5326 R & M MINOR EQUIPME 4,031 2,000 3,200 4,000
58-5329 CHRISTMAS DISPLAY 266 6,000 2,500 3,800
58-5330 EQUIPMENT RENTAL - 5,000 - 5,000
58-5340 HAZARDOUS WASTE DISPOSAL - 1,000 - 1,000
58-5345 LEASE EQUIPMENT 884 1,200 1,344 1,500
58-5347 VANDALISM REPLACEME - 1,000 - 1,000
58-5350 FRANCHISE FEES 387,288 375,000 375,000 398,750
58-5355 METER MAINTENANCE 20,215 14,500 9,000 14,500
58-5360 SYSTEM MAINTENANCE 69,828 125,000 100,000 125,000
58-5365 TRANSFORMERS 42 49,000 20,000 49,000
58-5384 TRANSMISSION COSTS 477,132 475,000 525,000 660,000
58-5385 WHOLESALE UTILITY PURCHASE 4,451,965 4,525,000 4,475,000 4,500,000
58-5386 FINES AND PENALTIES - 3,000 - -
58-5397 DAMAGE CLAIMS 351 - - -
TOTAL 53-MAINTENANCE AND OPERAT 5,448,341 5,616,700 5,551,044 5,807,550
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
60
2012-13 2013-14 2013-14 2014-15
58-ELECTRIC ACTUAL BUDGET ESTIMATE PROPOSED
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
54-CONTRACT SERVICES
58-5410 TML INSURANCE 12,719 - - -
58-5430 PROFESSIONAL SERVICES 3,370 - - -
58-5440 ENGINEERING ARCHITE 1,921 10,000 - 10,000
58-5450 TECHNICAL SUPPORT 2,842 5,600 5,600 5,600
58-5451 ANNUAL SOFTWARE SUPPORT 1,099 2,000 - 2,000
58-5470 CONTRACT UTILITY WORK 9,728 25,000 20,000 25,000
58-5471 CONTRACT TREE TRIMMING 24,102 25,000 23,216 25,000
TOTAL 54-CONTRACT SERVICES 55,781 67,600 48,816 67,600
55-UTILITIES
58-5510 TELEPHONE SERVICES 2,838 - - -
58-5515 ELECTRIC 6,591 7,500 7,500 7,500
58-5520 CELL PHONE 1,325 1,200 1,500 1,500
TOTAL 55-UTILITIES 10,754 8,700 9,000 9,000
- -
60-CAPITAL OUTLAY < $5K
58-6000 FURNITURE & FIXTURE - 1,500 1,500 1,500
58-6025 COMPUTER HARDWARE - 2,200 - 2,200
58-6026 COMPUTER SOFTWARE - 1,500 - 1,500
58-6040 RADIOS ELECTRIC - - - 4,000
58-6099 NON CAPITAL EXPENSE 48,799 - - -
TOTAL 60-CAPITAL OUTLAY <$5K 48,799 5,200 1,500 9,200
61-CAPITAL OUTLAY > $5K
58-6101 EQUIPMENT 250 - - -
58-6130 MOTOR VEHICLES - 83,000 82,738 34,000
58-6180 ELECTRIC SYSTEM IMPRVTS - 30,000 25,000 30,000
TOTAL 61-CAPITAL OUTLAY >$5K 250 113,000 107,738 64,000
70-DEBT PAYMENTS
LEASE PAYMENT 50,235
58-7099 INTEREST EXPENSE 653 - - -
TOTAL 70-DEBT PAYMENTS 653 - - 50,235
TOTAL 58-ELECTRIC 6,088,494$ 6,391,835$ 6,281,022$ 6,592,054$
61
2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATE PROPOSED
70-DEBT PAYMENTS
7017 N/P METER SYSTEM PRINCIPAL 90,235$ 94,745$ 94,745$ 99,482$
7018 N/P METER SYSTEM INTEREST 14,220 9,709 9,709 4,973
7022 CO 2006 Principal 221,400 229,500 229,500 237,600
7023 CO 2006 Interest 95,934 88,316 88,316 79,136
7025 CO 2007 Principal 46,200 49,500 49,500 49,500
7026 CO 2007 Interest 41,765 40,076 40,076 37,898
7028 GO Refunding 2012 Principal 221,200 224,000 224,000 232,400
7029 GO Refunding 2012 Interest 47,481 44,716 44,716 40,236
7030 CO 2013 Principal - 132,667 132,667 145,200
7031 CO 2013 Interest - 153,209 153,209 141,020
CO 2014 Principal - - -
CO 2014 Interest - - 155,940
7080 Bond Administration Fees 545 1,600 1,600 1,000
TOTAL DEBT SERVICE 778,980$ 1,068,038$ 1,068,038$ 1,224,385$
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
62
2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATE PROPOSED
74-TRANSFERS
7401 TRANSFER TO GENERAL FUND 200,000$ 225,000$ 225,000$ 250,000$
7401 TRANSFER TO GENERAL FUND -
COUNTY BUILDING 180,000 - -
7403 TRANSFER TO GENERAL CIP - FREESE
RECONSTRUCTION 250,000
7403 TRANSFER TO GENERAL CIP - KEATON
& 5TH SIDEWALKS 25,000
7404 TRANSFER TO ENTERPRISE CIP - OLD
BOND RESERVES 363,497
7411 TRANSFER TO EMP BEN FUND 12,000
7454 TRANFER TO SEWER CIP 106,690 120,000 120,000 120,000
7458 TRANSFER TO ELECTRIC STORM
RECOVERY 150,930 150,000 150,000 150,000
TRANSFER TO 4A 25,000
7480 TRANSFER TO GENERAL FUND - PILOT 81,000 81,000 85,000
7499 TRANSFER TO INTERNAL SERVICE
FUND 840,846 1,013,848 969,830 1,031,320
TOTAL TRANSFERS 2,128,963$ 1,589,848$ 1,545,830$ 1,661,320$
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
63
Budgeted 2014 Estimate 2014 Proposed 2015
DEPARTMENT
10-Mayor & Council 31,607$ 23,687$ 30,459$
15-Administration 125,506 119,347 130,018
18-Public Works Administration 66,761 58,111 60,510
19-Finance 71,210 71,643 75,946
36-Fleet 50,321 49,121 60,407
99-Non Departmental 76,403 80,881 77,680
TOTAL EXPENDITURES $ 421,807 $ 402,790 $ 435,021
Budgeted 2014 Estimate 2014 Proposed 2015
DEPARTMENT
10-Mayor & Council 64,173$ 48,093$ 61,841$
15-Administration 254,814 242,312 263,977
18-Public Works Administration 135,545 117,982 122,854
19-Finance 284,838 286,572 303,783
36-Fleet 102,166 99,730 122,645
99-Non Departmental 172,311 175,142 156,220
TOTAL EXPENDITURES $ 1,013,848 $ 969,830 $ 1,031,320
Budgeted 2014 Estimate 2014 Proposed 2015
DEPARTMENT
10-Mayor & Council 95,780$ 71,780$ 92,300$
15-Administration 380,320 361,659 393,995
18-Public Works Administration 202,306 176,093 183,365
19-Finance 356,048 358,215 379,729
36-Fleet 152,487 148,850 183,052
99-Non Departmental 248,714 256,023 233,900
TOTAL EXPENDITURES $ 1,435,655 $ 1,372,620 $ 1,466,341
Fiscal Year 2014-2015
TOTAL INTERNAL SERVICE FUND
City of Sanger, Texas
Proposed Budget Summary
Internal Service Funds
ENTERPRISE FUND
GENERAL FUND
64
2012-13 2013-14 2013-14 2014-15
GENERAL FUND EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
DEPARTMENT
10-Mayor & Council 35,249$ 31,607$ 23,687$ 30,459$
15-Administration 202,862 125,506 119,347 130,018
18-Public Works Admin.95,078 66,761 58,111 60,510
19-Finance - 71,210 71,643 75,946
36-Vehicle Maintenance 68,437 50,321 49,121 60,407
99-Non-Departmental 84,654 76,403 80,881 77,680
TOTAL GENERAL FUND 486,280$ 421,807$ 402,790$ 435,021$
TOTAL GENERAL FUND INTERNAL SERVICES
65
2012-13 2013-14 2013-14 2014-15
ENTERPRISE FUND EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
DEPARTMENT
10-Mayor & Council 35,225$ 64,173$ 48,093$ 61,841$
15-Administration 181,266 254,814 242,312 263,977
18-Public Works Admin.109,462 135,545 117,982 122,854
19-Finance 362,559 284,838 286,572 303,783
36-Vehicle Maintenance 70,432 102,166 99,730 122,645
99-Non-Departmental 81,902 172,311 175,142 156,220
TOTAL GENERAL FUND 840,846$ 1,013,848$ 969,830$ 1,031,320$
TOTAL ENTERPRISE FUND INTERNAL SERVICES
66
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $105 $180 $200 $20 11.11%
Supplies & Materials $3,912 $11,000 $10,000 ($1,000)-9.09%
Maintenance & Operations
Contract Services $66,457 $83,600 $79,600 ($4,000)-4.78%
Utilities
Capital Expenses $0 $1,000 $2,500 $1,500 150.00%
Debt Service
Other Department Expense
Transfers
Total $70,474 $95,780 $92,300 ($3,480)-3.63%
Authorized Employees 2013 2014 2015
Full Time 0 0 0
Part Time 0 0 0
CITY COUNCIL
Department Description and Responsibilities
The City Council is elected by the people and is responsible for setting general policy and direction
for city government. The Council's budget is split between the General fund and Enterprise fund.
The Council's budget includes funds to pay for legal services, audit services and elections.
67
2012-13 2013-14 2013-14 2014-15
10-MAYOR AND COUNCIL ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
10-5110 REGULAR SALARIES -
10-5160 WORKER'S COMPENSATION 105$ 180$ 180$ 200$
TOTAL 51-SALARIES AND BENEFITS 105 180 180 200
52-SUPPLIES AND MATERIALS
10-5210 OFFICE SUPPLIES 516 1,000 1,000 1,000
10-5215 FOOD 500 500 500
10-5230 ADVERTISING 19 4,000 4,000 3,000
10-5235 DUES & REGISTRATIONS 3,377 3,500 3,500 3,500
10-5240 TRAVEL EXPENSE 2,000 2,000 2,000
TOTAL 52-SUPPLIES AND MATERIALS 3,912 11,000 11,000 10,000
54-CONTRACT SERVICES
10-5415 ACCOUNTING SERVICES 49,000 50,000 49,000 50,000
10-5425 LEGAL SERVICES 3,680 20,000 4,000 16,000
10-5430 PROFESSIONAL SERVICES 12,012 10,000 4,000 10,000
10-5450 TECHNICAL SUPPORT 1,765 3,600 3,600 3,600
TOTAL 54-CONTRACT SERVICES 66,457 83,600 60,600 79,600
60-CAPITAL
10-6040 FURNITURE AND FIXTURES 1,000 2,500
TOTAL 60-CAPITAL - 1,000 - 2,500
TOTAL 10-MAYOR AND COUNCIL 70,474$ 95,780$ 71,780$ 92,300$
TOTAL CITY COUNCIL
68
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $317,311 $338,420 $350,995 $12,575 3.72%
Supplies & Materials $12,771 $18,600 $17,900 ($700)-3.76%
Maintenance & Operations $5,428 $12,000 $14,200 $2,200 18.33%
Contract Services $37,183 $7,500 $5,500 ($2,000)-26.67%
Utilities $5,254 $3,800 $4,000 $200 5.26%
Capital Expenses $6,181 $0 $1,400 $1,400 -
Debt Service
Other Department Expense
Transfers
Total $384,128 $380,320 $393,995 $13,675 3.60%
Authorized Employees 2013 2014 2015
Full Time 4 4 4
Part Time 0 0 0
ADMINISTRATION
Department Description and Responsibilities
Administration is responsible for the daily operations of all aspects of city government.
Administration includes the offices of city manager, city secretary and human resources. Its
responsibilities includes human resources and payroll, record keeping, administration of contracts,
oversight of other departments, economic development and long range planning.
69
2012-13 2013-14 2013-14 2014-15
15-ADMINISTRATION ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
15-5110 REGULAR SALARIES 243,021$ 250,000$ 250,000$ 259,000$
15-5111 MERIT INCREASE 4,874 2,590
15-5117 VACATION COMPENSATION 2,000 500
15-5120 OVERTIME 428 500 250 500
15-5125 LONGEVITY PAY 1,364 1,600 1,556 1,800
15-5128 AUTO ALLOWANCE 5,750 6,000 6,000 6,000
15-5130 FICA 18,555 21,198 21,198 23,313
15-5140 RETIREMENT 16,945 18,548 17,000 21,942
15-5150 HEALTH INSURANCE 29,212 31,200 31,200 31,200
15-5160 WORKER'S COMPENSATION 1,510 1,600 2,500 2,500
15-5170 T.E.C.36 500 1,500 1,500
15-5175 EAP (EMPLOYER ASSIST. PROG)128 200
15-5180 MEDICAL/PHYSICALS 100 100
15-5182 BACKGROUND CHECKS 100 50
15-5900 SAFETY & INCENTIVE SVGS. EXPS 362 - - -
TOTAL 51-SALARIES AND BENEFITS 317,311 338,420 331,204 350,995
52-SUPPLIES AND MATERIALS
15-5210 OFFICE SUPPLIES 2,038 3,000 3,000 3,000
15-5215 FOOD 92 400 400
15-5220 POSTAGE 135 -
15-5225 MAPS & SUBSCRIPTION 172 400 300 300
15-5230 ADVERTISING 3,186 1,500 3,200 3,200
15-5235 DUES & REGISTRATION 3,939 7,000 4,500 5,000
15-5240 TRAVEL EXPENSE 2,416 5,000 5,000 5,000
15-5245 JANITORIAL SUPPLIES 306 600 400 500
15-5255 JANITORIAL APPAREL 487 700 500 500
15-5275 FILING FEES (PLATS,LIENS, ETC)
TOTAL 52-SUPPLIES AND MATERIALS 12,771 18,600 16,900 17,900
53-MAINTENANCE AND OPERATIONS
15-5305 CONTENGENCY RESERVE 10,000 10,000
15-5310 R & M BUILDING 4,362 2,000 2,000 2,000
15-5320 MOTOR VEHICLE FUEL 757 1,200 1,200
15-5325 R & M MOTOR VEHICLE 80 1,000 1,000
15-5397 DAMAGE CLAIMS 229
TOTAL 53-MAINTENANCE AND OPERAT 5,428 12,000 4,200 14,200
54-CONTRACT SERVICES
15-5410 TML INSURANCE 5,495 - - -
15-5420 CONTRACTUAL SERVICES 22,258 - - -
15-5430 PROFESSIONAL SERVICES 2,369
15-5440 ENGINEERING/ARCHITECTURAL 3,500
15-5450 TECHNICAL SUPPORT 7,061 4,000 5,355 5,500
15-5455 ANNUAL BOND ADMIN FEES -
TOTAL 54-CONTRACT SERVICES 37,183 7,500 5,355 5,500
55-UTILITIES
15-5510 TELEPHONE SERVICES 1,226 - -
TOTAL ADMIN
70
2012-13 2013-14 2013-14 2014-15
15-ADMINISTRATION ACTUAL BUDGET ESTIMATE PROPOSED
TOTAL ADMIN
15-5515 ELECTRIC 2,724 2,200 2,400 2,400
15-5516 GAS SERVICE 204 400 400 400
15-5520 CELL PHONE 1,100 1,200 1,200 1,200
TOTAL 55-UTILITIES 5,254 3,800 4,000 4,000
60-CAPITAL OUTLAY < $5K
15-6025 COMPUTER HARDWARE 1,400
15-6026 COMPUTER SOFTWARE -
15-6099 Non Capital Expense 6,181 -
TOTAL 60-CAPITAL OUTLAY <$5K 6,181 - - 1,400
TOTAL 15-ADMINISTRATION 384,128$ 380,320$ 361,659$ 393,995$
71
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $145,819 $169,398 $151,965 ($17,434)-10.29%
Supplies & Materials $5,974 $8,400 $10,400 $2,000 23.81%
Maintenance & Operations $2,312 $2,050 $2,000 ($50)-2.44%
Contract Services $27,836 $17,658 $15,500 ($2,158)-12.22%
Utilities $4,243 $3,800 $3,500 ($300)-7.89%
Capital Expenses $1,716 $1,000 $0 ($1,000)-100.00%
Debt Service
Other Department Expense $16,640 $0 $0 $0 -
Transfers
Total $204,540 $202,306 $183,365 (18,942)-9.36%
Authorized Employees 2013 2014 2015
Full Time 2 2 2
Part Time 0 0 0
PUBLIC WORKS ADMINISTRATION
Department Description and Responsibilities
Public works administration oversees the street, park and recreation, fleet maintenance, water and
wastewater departments. It is also responsible for engineering services and liason with outside
engineers and contractors. Public works administrations oversees most capital improvement
projects. Engineering also reviews new subdivision plans and serves as the flood plain coordinator.
72
2012-13 2013-14 2013-14 2014-15
18-PUBLIC WORKS ADMINISTRATION ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
18-5110 REGULAR SALARIES 110,805$ 124,000$ 105,000$ 107,250$
18-5111 MERIT INCREASE 1,860 1,073
18-5117 VACATION COMPENSATI 1,000 471 500
18-5120 OVERTIME 300 300
18-5125 LONGEVITY PAY 464 560 560 350
18-5128 VEHICLE ALLOWANCE 3,800 4,800 4,800 6,000
18-5130 FICA/MEDICARE 9,313 10,602 10,602 9,861
18-5140 RETIREMENT 8,439 9,276 9,276 9,281
18-5150 HEALTH INSURANCE 12,206 15,600 15,600 15,600
18-5160 WORKER'S COMPENSATI 715 800 1,000 1,000
18-5170 T.E.C.18 300 600 600
18-5175 EAP (EMPLOYER ASSIS 59 100
18-5180 MEDICAL/PHYSICALS 100 100
18-5182 BACKGROUND CHECKS 100 50
TOTAL 51-SALARIES AND BENEFITS 145,819 169,398 147,909 151,965
52-SUPPLIES AND MATERIALS
18-5210 OFFICE SUPPLIES 1,868 3,200 2,573 3,750
18-5215 FOOD 72 600 200 600
18-5220 POSTAGE 67 - - -
18-5230 ADVERTISING 501 300 435 250
18-5235 DUES AND REGISTRATI 2,020 2,200 1,283 2,200
18-5240 TRAVEL EXPENSE 1,204 1,500 875 1,500
18-5245 JANITORIAL SUPPLIES 242 500 1,250 2,000
18-5275 FILING FEES 100 - 100
TOTAL 52-SUPPLIES AND MATERIALS 5,974 8,400 6,616 10,400
53-MAINTENANCE AND OPERATIONS
18-5310 R & M BUILDING 574 600 500 600
18-5332 OFFICE MACHINE LEAS 1,278 1,300 1,300 1,400
18-5345 LEASE EQUIPMENT 345 150 - -
18-5397 DAMAGE CLAIMS 115 - - -
TOTAL 53-MAINTENANCE AND OPERAT 2,312 2,050 1,800 2,000
54-CONTRACT SERVICES
18-5410 TML INSURANCE 2,748 - - -
18-5420 CONTRACTUAL SERVICE - - -
18-5430 PROFESSIONAL SERVICE 3,228 - - -
18-5440 ENGINEERING/ARCHITE 13,900 8,000 8,035 8,000
18-5450 TECHNICAL SUPPORT 3,420 3,258 4,500 7,500
18-5451 ANNUAL SOFTWARE SUP 4,540 6,400 3,733 -
TOTAL 54-CONTRACT SERVICES 27,836 17,658 16,268 15,500
55-UTILITIES
18-5510 TELEPHONE SERVICES 613 - - -
18-5515 ELECTRIC 2,572 2,400 2,600 2,600
18-5516 GAS SERVICE 608 800 900 900
18-5520 CELL PHONE 450 600 - -
TOTAL 55-UTILITIES 4,243 3,800 3,500 3,500
TOTAL PUBLIC WORKS ADMIN
73
2012-13 2013-14 2013-14 2014-15
18-PUBLIC WORKS ADMINISTRATION ACTUAL BUDGET ESTIMATE PROPOSED
TOTAL PUBLIC WORKS ADMIN
60-CAPITAL OUTLAY < $5K
18-6010 COMPUTER EQUIPMENT - - - -
18-6025 COMPUTER HARDWARE - 1,000 - -
18-6026 COMPUTER SOFTWARE - - - -
18-6099 NON CAPITAL EXPENSE 1,716 - - -
TOTAL 60-CAPITAL OUTLAY < $5K 1,716 1,000 - -
71-DEPRECIATION
18-7100 DEPRECIATION EXPENSE 16,640 - - -
TOTAL 71-DEPRECIATION 16,640 - - -
TOTAL 18-PUBLIC WORKS 204,540$ 202,306$ 176,093$ 183,365$
74
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $249,904 $295,548 $304,829 $9,281 3.14%
Supplies & Materials $29,532 $11,500 $11,500 $0 0.00%
Maintenance & Operations $9,902 $1,000 $1,000 $0 0.00%
Contract Services $59,144 $45,000 $57,000 $12,000 26.67%
Utilities $5,101 $3,000 $3,400 $400 13.33%
Capital Expenses $8,976 $0 $2,000 $2,000 -
Debt Service
Other Department Expense
Transfers
Total $362,559 $356,048 $379,729 $23,681 6.65%
Authorized Employees 2013 2014 2015
Full Time 4 5 5
Part Time 1 0 0
Finance
Department Description and Responsibilities
The Finance Department is responsible for all banking and investments activities of the City. Finance
also handles accounts payable and utility billing. Finance assists administration with budget
preperation and monitoring and provides reports to the manager and council on current reveneus
and expenditures.
75
2012-13 2013-14 2013-14 2014-15
19-FINANCE ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
19-5110 REGULAR SALARIES 191,455$ 215,000$ 211,424$ 221,000$
19-5111 MERIT INCREASE 3,225 2,210
19-5112 TEMP/PART TIME SALARIES 83
19-5117 VACATION COMPENSATION 500 1,112 1,500
19-5120 OVERTIME 322 1,500 300 500
19-5125 LONGEVITY PAY 252 404 404 728
19-5130 FICA 13,660 17,650 17,000 18,824
19-5140 RETIREMENT 11,708 15,444 15,000 17,717
19-5150 HEALTH INSURANCE 30,824 39,000 39,000 39,000
19-5160 WORKER'S COMPENSATI 721 1,000 1,350 1,500
19-5170 T.E.C.713 1,500 1,680 1,700
19-5175 EAP (EMPLOYER ASSIS 131 150
19-5180 MEDICAL/PHYSICALS 35 100 100
19-5182 BACKGROUND CHECKS 75 50
TOTAL 51-SALARIES AND BENEFITS 249,904 295,548 287,270 304,829
52-SUPPLIES AND MATERIALS
19-5201 OTHER 47 - 10 -
19-5205 DATA PROCESSING SUPPLIES 852 - - -
19-5210 OFFICE SUPPLIES 3,572 4,000 4,000 4,000
19-5220 POSTAGE 20,065 - - -
19-5235 DUES & REGISTRATION 3,843 3,500 4,000 4,000
19-5240 TRAVEL 847 3,500 3,000 3,000
19-5245 JANITORIAL SUPPLIES 306 500 490 500
19-5250 MINOR TOOLS -
TOTAL 52-SUPPLIES AND MATERIALS 29,532 11,500 11,500 11,500
53-MAINTENANCE AND OPERATIONS
19-5310 R & M BUILDING 600 1,000 1,000 1,000
19-5320 MOTOR VEHICLE FUEL 119
19-5325 R & M MOTOR VEHICLE
19-5332 OFFICE MACHINE LEASE 8,933
19-5397 DAMAGE CLAIMS 250
TOTAL 53-MAINTENANCE AND OPERAT 9,902 1,000 1,000 1,000
54-CONTRACT SERVICES
19-5410 TML INSURANCE 9,085
19-5426 CREDIT CARD FEES 19,450 20,000 30,000 32,000
19-5428 FLEX FEES 2,310
19-5430 PROFESSIONAL SERVICES 2,407
19-5450 TECHNICAL SUPPORT 5,032 5,000 7,500 7,500
19-5745 MUNICIPAL SERVICE BUREAU 22 45 -
19-5451 ANNUAL SOFTWARE SUPPORT 20,838 20,000 17,500 17,500
TOTAL 54-CONTRACT SERVICES 59,144 45,000 55,045 57,000
55-UTILITIES
19-5510 TELEPHONE 2,027 - -
19-5515 ELECTRIC 2,255 2,200 2,400 2,400
19-5516 GAS SERVICE 219 200 400 400
TOTAL FINANCE
76
2012-13 2013-14 2013-14 2014-15
19-FINANCE ACTUAL BUDGET ESTIMATE PROPOSED
TOTAL FINANCE
19-5520 CELL PHONE 600 600 600 600
TOTAL 55-UTILITIES 5,101 3,000 3,400 3,400
60-CAPITAL OUTLAY < $5K
19-6025 COMPUTER HARDWARE 2,000
19-6099 NON CAPITAL EXPENSE 8,976
TOTAL 60-CAPITAL OUTLAY < $5K 8,976 - - 2,000
TOTAL 19-FINANCE 362,559$ 356,048$ 358,215$ 379,729$
77
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $100,783 $111,387 $114,852 $3,465 3.11%
Supplies & Materials $9,496 $9,700 $5,700 ($4,000)-41.24%
Maintenance & Operations $10,039 $12,200 $14,000 $1,800 14.75%
Contract Services $3,680 $3,600 $5,000 $1,400 38.89%
Utilities $8,804 $10,600 $10,500 ($100)-0.94%
Capital Expenses $4,800 $5,000 $33,000 $28,000 560.00%
Debt Service
Other Department Expense $1,267 $0 $0 - -
Transfers
Total $138,869 $152,487 $183,052 $30,565 20.04%
Authorized Employees 2013 2014 2015
Full Time 2 2 2
Part Time 0 0 0
Fleet Services
Department Description and Responsibilities
Fleet services provides vehicle and equipment maintenance for all City departments.
78
2012-13 2013-14 2013-14 2014-15
36-FLEET SERVICES ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
36-5110 REGULAR SALARIES 72,490$ 75,000$ 76,752$ 78,500$
36-5111 MERIT INCREASE 1,125 785
36-5117 VACATION COMPENSATI 1,500 1,000
36-5120 OVERTIME 47 1,000 500 500
36-5125 LONGEVITY PAY 408 1,016 508 608
36-5130 FICA 5,388 6,371 6,371 6,985
36-5140 RETIREMENT 4,931 5,575 5,575 6,574
36-5150 HEALTH INSURANCE 14,912 15,600 15,600 15,600
36-5160 WORKER'S COMPENSATI 2,157 2,400 3,314 3,500
36-5170 T.E.C.175 1,500 660 700
36-5175 EAP (EMPLOYER ASSIS 64 100
36-5180 MEDICAL/PHYSICALS 195 100 50
36-5182 BACKGROUND CHECKS 16 100 50
TOTAL 51-SALARIES AND BENEFITS 100,783 111,387 109,280 114,852
52-SUPPLIES AND MATERIALS
36-5210 OFFICE SUPPLIES 10 - - -
36-5220 POSTAGE 135 - - -
36-5223 CHEMICAL SUPPLIES 2,313 2,000 1,800 800
36-5235 DUES & REGISTRATION 342 800 520 500
36-5245 JANITORIAL SUPPLIES - 300 300 -
36-5250 TOOLS & EQUIPMENT 3,324 3,000 2,600 1,800
36-5252 MECHANIC SUPPLIES 1,772 2,000 1,800 1,200
36-5255 WEARING APPAREL 839 800 800 900
36-5260 SAFETY EQUIPMENT 761 800 500 500
TOTAL 52-SUPPLIES AND MATERIALS 9,496 9,700 8,320 5,700
53-MAINTENANCE AND OPERATIONS
36-5310 R & M BUILDING 1,855 1,500 1,500 2,000
36-5316 R & M FENCE/GATES - - - 800
36-5320 MOTOR VEHICLE FUEL 2,315 2,400 2,550 2,000
36-5321 OIL & LUBRICANTS 3,885 5,000 6,000 5,500
36-5325 R & M MOTOR VEHICLE 592 800 700 1,000
36-5326 R & M MINOR EQUIPME 663 2,000 2,100 1,900
36-5345 LEASE/PURCHASE EQUIP 600 500 700 800
36-5397 DAMAGE CLAIMS 129 - - -
TOTAL 53-MAINTENANCE AND OPERAT 10,039 12,200 13,550 14,000
54-CONTRACT SERVICES
36-5420 CONTRACTUAL SERVICE 493 - - -
36-5450 TECHNICAL SUPPORT 527 600 600 -
36-5451 Annual Software Support 2,660 3,000 3,600 5,000
TOTAL 54-CONTRACT SERVICes 3,680 3,600 4,200 5,000
55-UTILITIES
36-5510 TELEPHONE SERVICES 415 - - -
36-5515 ELECTRIC 7,839 10,000 10,500 10,500
36-5520 CELL PHONE 550 600 - -
TOTAL 55-UTILITIES 8,804 10,600 10,500 10,500
EXPENDITURES BY DEPARTMENT
79
2012-13 2013-14 2013-14 2014-15
36-FLEET SERVICES ACTUAL BUDGET ESTIMATE PROPOSED
EXPENDITURES BY DEPARTMENT
60-CAPITAL OUTLAY < $5K
36-6010 COMPUTER EQUIPMENT - - - 2,500
36-6020 MECH. SHOP IMPROVEM - 3,350 3,000 3,500
36-6026 COMPUTER SOFTWARE - 1,650 - -
36-6099 NON CAPITAL EXPENSE 4,800 - - -
TOTAL 60-CAPITAL OUTLAY < $5K 4,800 5,000 3,000 6,000
61-CAPITAL OUTLAY > $5K
36-6120 MECH. SHOP IMPROVEMENT - - - -
36-6130 MOTOR VEHICLES - - - 27,000
TOTAL 61-CAPITAL OUTLAY > $5K - - - 27,000
71-DEPRECIATION
36-7100 DEPRECIATION EXPENS 1,267 - - -
TOTAL 71-DEPRECIATION 1,267 - - -
TOTAL 36-FLEET SERVICES 138,869$ 152,487$ 148,850$ 183,052$
80
Budget Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits $3,797 $6,000 $15,000 $9,000 150.00%
Supplies & Materials $23,239 $26,900 $28,900 $2,000 7.43%
Maintenance & Operations $3,702 $34,000 $24,000 ($10,000)-29.41%
Contract Services $118,790 $122,000 $148,000 $26,000 21.31%
Utilities $17,028 $17,500 $18,000 $500 2.86%
Capital Expenses $0 $42,314 $0 ($42,314)-100.00%
Debt Service
Other Department Expense
Transfers
Total $166,556 $248,714 $233,900 ($14,814)-5.96%
2013 2014 2015
Full Time 0 0 0
Part Time 0 0 0
Non Departmental
Department Description and Responsibilities
The Non Departmental budget accounts for expenses that cannont easily be attributed to any
specific department. This includes postage, property and liability insurance and tax collection
fees.
81
2012-13 2013-14 2013-14 2014-15
99-NON-DEPARTMENTAL ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
99-5150 HEALTH INSURANCE 10,000
99-5183 SAFETY & INCENTIVE 3,797$ 6,000$ 5,000$ 5,000$
TOTAL 51-SALARIES AND BENEFITS 3,797 6,000 5,000 15,000
52-SUPPLIES AND MATERIALS
99-5210 OFFICE SUPPLIES 416 900 200 900
99-5220 POSTAGE 22,823 26,000 27,017 28,000
TOTAL 54-SUPPLIES & MATERIALS 23,239 26,900 27,217 28,900
53-MAINTENANCE & OPERATIONS
99-5305 CONTINGENCY RESERVE - - - -
99-5332 OFFICE MACHINE LEASE - 9,000 9,000 9,000
99-5397 DAMAGE CLAIMS - REIMBURSE 3,702 25,000 5,000 15,000
TOTAL 53-MAINTENANCE AND OPERATE 3,702 34,000 14,000 24,000
54-CONTRACT SERVICES
99-5410 TML INSURANCE - GF 33% - EF 67%76,312 82,000 84,430 90,000
99-5420 TAX COLLECTIONS - GF 100%22,258 20,000 23,376 24,000
99-5425 LEGAL EXPENSE 10,110 10,000 - -
99-5430 PROFESSIONAL SERVICES 10,110 10,000 - 34,000
99-5455 Annual Bond Admin fees - - - -
TOTAL 54-CONTRACT SERVICES 118,790 122,000 107,806 148,000
55-UTILITIES
99-5510 TELEPHONE SERVICES 17,028 17,500 17,000 18,000
TOTAL 55-UTILITIES 17,028 17,500 17,000 18,000
60-CAPITAL IMPROVEMENTS
99-6025 COMPUTER HARDWARE-SERVER
CONSOLODATION - 42,314 85,000 -
TOTAL 60-CAPITAL IMPROVEMENTS - 42,314 85,000 -
TOTAL 99-NON-DEPARTMENTAL 166,556$ 248,714$ 256,023$ 233,900$
TOTAL NON DEPARTMENTAL
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Revenue Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Sales Tax 316,721$ 300,000$ 320,000$ 20,000$ 6.67%
Rental Income (103 Bolivar)78,667 78,000 78,000 - 0.00%
Interest Income 992 3,000 1,000 (2,000) -66.67%
Miscellaneous Income 20,001 - -
Transfer In 50,000 50,000
Total Revenues 416,381 381,000 449,000 68,000 17.85%
Expenditure Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits -$ -$ 105,144$ 105,144$ -
Supplies & Materials - - 15,000 15,000 -
Meintenance & Operations - - 1,000 1,000 -
Contract Services - - 3,900 3,900 -
Utilities - - 600 600 -
Capital Expenses - - 12,500 12,500 -
Debt Service 61,267 61,272 61,267 (5) -0.01%
Other Department Expense - -
Transfers 320,500 15,200 - (15,200) -100.00%
Total Expenditures 381,767 76,472 199,411 122,939 160.76%
Revenue Over (Under) Expenditure 34,614 304,528 249,589 (54,939)
Beginning Fund Balance 859,005 893,619 1,198,147
Ending Fund Balance 893,619 1,198,147 1,447,736
4A 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.
4A
83
2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATE PROPOSED
51-SALARIES AND BENEFITS
75-5110 REGULAR SALARIES -$ -$ -$ 75,000$
75-5111 MERIT INCREASE 1,500
75-5117 VACATION COMPENSATION 1,000
75-5120 OVERTIME 500
75-5125 LONGEVITY PAY 150
75-5128 AUTO ALLOWANCE 6,000
75-5130 FICA 6,172
75-5140 RETIREMENT 6,172
75-5150 HEALTH INSURANCE 7,800
75-5160 WORKER'S COMPENSATION 500
75-5170 T.E.C.200
75-5175- EAP (EMPLOYER ASSIST. PROG)50
75-5180 MEDICAL/PHYSICALS 50
75-5182 BACKGROUND CHECKS 50
TOTAL 51-SALARIES AND BENEFITS - - - 105,144
52-SUPPLIES AND MATERIALS
75-5210 OFFICE SUPPLIES 1,000
75-5215 FOOD 250
75-5225 MAPS & SUBSCRIPTIONS 250
75-5230 ADVERTISING 7,500
75-5235 DUES & REGISTRATION 3,000
75-5240 TRAVEL 3,000
TOTAL 52-SUPPLIES AND MATERIALS - - - 15,000
53-MAINTENANCE AND OPERATIONS
15-5310 R & M BUILDING 1,000
TOTAL 53-MAINTENANCE AND OPERAT - - - 1,000
54-CONTRACT SERVICES
75-5430 PROFESSIONAL SERVICE 2,400
75-5445 PROPERTY TAXES -
75-5450 TECHNICAL SUPPORT 1,500
TOTAL 54-CONTRACT SERVICES - - - 3,900
55-UTILITIES
15-5520 CELL PHONE - 600
TOTAL 55-UTILITIES - - - 600
60-CAPITAL OUTLAY < $5K
75-6025 COMPUTER HARDWARE 2,000
75-6026 COMPUTER SOFTWARE 500
75-60XX OFFICE CONSTRUCTION 5,000
75-6040 OFFICE FURNITURE 5,000
TOTAL 61-CAPITAL OUTLAY >$5k - - - 12,500
4A FUND - SANGER TEXES INDUSTRIAL DEVELOPMENT CORPORATION
EXPENDITURE BY DEPARTMENT
84
2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATE PROPOSED
4A FUND - SANGER TEXES INDUSTRIAL DEVELOPMENT CORPORATION
EXPENDITURE BY DEPARTMENT
70-DEBT PAYMENTS
75-7005 NOTE PYMTS - GNB -
75-7007 NOTE PYMTS - WAREHOUSE 36,575 38,299 38,294 40,093
75-7099 INTEREST EXPENSE 24,692 22,973 22,973 21,174
TOTAL 70-DEBT PAYMENTS 61,267 61,272 61,267 61,267
74-TRANSFERS
74-7401 TRANSFER TO GENERAL FUND 20,500 15,200 15,200 -
74-7408 TRANSFER TO ENTERPRISE FUND 300,000
TOTAL 74-TRANSFERS 320,500 15,200 15,200 -
TOTAL 4A FUND EXPENDITURES 381,767$ 76,472$ 76,467$ 199,411$
85
Revenue Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Sales Tax 316,498$ 300,000$ 320,000$ 20,000$ 6.67%
Interest Income 782 3,000 1,000 (2,000) -66.67%
Other 5,000 - (5,000) -100.00%
Total Revenues 317,280 308,000 321,000 13,000 4.22%
Expenditure Summary 2013 Actual 2014 Budget 2015 Budget Difference % Change
Salaries & Benefits -
Supplies & Materials - - - - -
Maintenance & Operations -
Contract Services 32,330 - - - -
Utilities -
Capital Expenses - - - - -
Debt Service - - - - -
Other Department Expense - -
Transfers 205,000 227,700 237,500 9,800 4.30%
Total Expenditures 237,330 227,700 237,500 9,800 4.30%
Revenue Over (Under) Expenditure 79,950 80,300 83,500 3,200
Beginning Fund Balance 486,360 566,310 646,610
Ending Fund Balance 566,310 646,610 730,110
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
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DEPARTMENTAL EXPENDITURES
2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATE PROPOSED
54-CONTRACT SERVICES
5440 ENGINEERING FEES 32,330$
TOTAL 54-CONTRACT SERVICES 32,330$ -$ -$ -$
74-TRANSFERS
7401 TRANSFER TO GENERAL FUND (Admin)20,500$ 15,200$ 15,200$ -$
7403 TRANSFER TO DEBT SVC FUND 180,000 212,500 212,500 212,500
7404 TRANSFER TO CIP FUND 4,500
7441 TRANSFER TO 4A (Admin)25,000
TOTAL 74-TRANSFERS 205,000 227,700 227,700 237,500
TOTAL 4B FUND EXPENDITURES 237,330 227,700 227,700 237,500
4B FUND-SANGER TEXAS DEVELOPMENT CORPORATION
EXPENDITURES BY DEPARTMENT
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Hotel/Beautification Library Court Court Police Fire Park Library
Motel Fund Restricted Security Technology Donations Donations Donations Books
Fund Balance, 9-30-13 15,332 4,735 68,361 4,768 1,328 6,500 1,500 2,347 0
FY 2013-14 Estimated Revenues 13,700 500 4,200 2,300 3,000 2,500 275 450 12,610
FY 2013-14 Estimated Expenditures (6,850)0 (150)(3,500)(5,000)(275)(348)(500)
Expected Fund Balance 9-30-14 22,182 5,235 72,561 6,918 828 4,000 1,500 2,449 12,110
FY 2014-15 Budgeted Revenues 15,000 500 4,800 2,500 3,000 1,500 1,500 500 2,500
FY 2014-15 Budgeted Expenditures (7,500)(5,000)(6,000)(3,000)(5,500)(3,000)(2,500)(14,000)
Expected Fund Balance 9-30-15 29,682 735 77,361 3,418 828 0 0 449 610
CITY OF SANGER
SPECIAL REVENUE FUNDS
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City of Sanger, Texas
Ten Year Capital Improvement Plan
June 2014
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 2015.
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 $8,000,000 in water, wastewater, roads and drainage projects have been identified that need to be
completed in the next ten years. Last year staff presented a plan on addressing these needs. To spur
economic growth, the Council issued $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 rehabbing and expanding the wastewater treatment plant. In
addition, bonds will help 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 sale of
these bonds represents a proactive step by the Council to facilitate commercial and industrial growth.
Projects Completed in 2014
Splashpark 2013 Bond Funds
Reconstruction of the Lois Road Railroad crossing Denton County/Street Funds
Purchase and remodel of the new Police Building Fund Balance
Projects in progress continuing in 2015: Funding Source
Bridle Path Wastewater Line Upgrade 2013 Bond funds
View Road Water Line Extension 2013 Bond Funds/4A
View Road Wastewater Line Extension 2013 Bond Funds/4A
West Side I35 Wastewater Line Extension 2013 Bond Funds
West Side I35 Water Line Extension 2013 Bond Funds
New Water Well Water CIP Funds/2013 Bond Funds
Jones and Willow Trunk Line Reconstruction CDBG Grant and Enterprise Fund
McReynolds Road Engineering and Design Denton County/Street Funds
Jones, Sims, Kirkland, Smith Streets Rehab. Street Funds
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Sanger Ten Year Capital Plan Update – June 2014
Water Capital Projects
The Water Capital Reserve Fund balance is approximately $1,150,000 (as of May 31, 2014). With
continued growth, these funds will continue to grow. Some of these funds will be used to bring the new
well online and tie it into the system. 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. 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 authorized the selling bonds to fund these projects. Engineering is
well underway and we will start construction on these projects in 2015.
We have been awarded a CDBG grant to replace the sewer trunk line from McReynolds road south to
the Wastewater Plant and construction should be completed this fall.
To create more revenue for wastewater infrastructure improvements we have started setting aside 10%
of monthly wastewater revenues as discussed during the budget process. We are using these funds to
address I&I issues and replace older wastewater lines in conjunction with street improvements.
We currently have $890,000 (as of May 13, 2014) in waste water tap fees. Except for an unforeseen
emergency, Wastewater Capital Improvement Funds from Tap fees will be used to help pay for the
design, engineering and permitting of the waste water treatment plant refurbishing and expansion.
At the recommendation of Alan Plummer and Associates, Council recently decided to refurbish and
expand the existing waste water treatment plant rather than build a new one. Engineering and design
have been awarded. This will be a multi-year project.
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.
Plans this year call for the reconstruction of McReynolds Road. This will be funded through County
Funds and Street Funds. This is also a multi-year project. 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.
We have also entered into an interlocal agreement with the county to repave Jones, Kirkland, Sims and
Smith Streets. The work will be done as county crews become available.
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Sanger Ten Year Capital Plan Update – June 2014
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 another need. 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 FM 455 to the sports park. Our goal is to connect existing sidewalks and
add new ones that allow pedestrians to travel throughout town without having to walk on busy streets.
Although some of these sidewalks will pass through residential neighborhoods, the goal is not to build
residential sidewalks but to create paths that link subdivisions with destinations such as schools, parks,
downtown and commercial areas. We 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.
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 was completed last year 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 will 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 rehabilitation and expansion of the wastewater plant. The cost of
this project will be in the range of $6,000,000 to $8,000,000 and will have to be financed over the long
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Sanger Ten Year Capital Plan Update – June 2014
term by bonds. Financing this plant will significantly encumber our ability to do other projects for
several years. However, this project is necessary to handle future growth.
Facility needs that are farther out on the horizon include: Expansion of the Library; A Recreation Center;
Remodeling and expanding the current Fire Station; building a second Fire Station and new park
construction projects. Many of these are expensive projects that would require bond funding.
Therefore, they may be feasible until a good portion of our bond debt is retired in 2021.
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 current facilities and infrastructure, prepare for growth and improve the
quality of life in our community.
Adequate funds for large capital projects will continue to be a hindrance until other bond issues begin
paying off in 2021 and until we grow sufficiently to expand the tax base. For the last two years we have
diverted more revenues for infrastructure rehabilitation. You will see expenditures in the 2015
proposed budget for such improvements as street reconstruction, new sidewalks, water and wastewater
line replacement, wastewater plant rehabilitation and expansion and electrical system improvements.
As future revenues improve we need to channel more funds toward these needs.
This plan identifies and prioritizes our most pressing needs in capital improvements for the next 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
completed this budget year. As with any plan it will change over time and it will be updated on an
annual basis to keep it current and relevant.
92