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2015-2016 Adopted BudgetCITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015-2016 This budget will raise more revenue from property taxes than last year’s budget by an amount of $128,188, which is a 4.33 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 $39,718. The members of the governing body voted on the proposal to consider the budget as follows: For: Council Member Bill Boutwell Council Member Russell Martin Council Member David Clark Council Member Gary Bilyeu Council Member Allen Chick Against: N/A Present and not voting: N/A Absent: N/A Property Tax Rate Comparison 2014-2015 Rate per $100 2015-2016 Rate per $100 Property Tax Rate $0.665000 $0.665000 Effective Tax Rate $0.649898 $0.635453 Effective Maintenance &Operations Tax Rate $0.478245 $0.466418 Rollback Maintenance & Operations Tax Rate $0.516504 $0.503731 Rollback Tax Rate $0.697253 $0.669878 Debt Rate $0.180749 $0.166147 Total debt obligation for the City of Sanger secured by property taxes: $783,763. 2016 Budget Message City of Sanger, Texas 2016 Budget Message Prepared By: Michael Brice, City Manager 1 2016 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 2015.  This limits our ability to expand services beyond what is already being provided.  2016 will see the continuance of an aggressive effort to address our deteriorating infrastructure and  expand utilities to support commercial and industrial growth.  These activities are detailed in the Ten  Year Capital Plan included in this budget.  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 for its  citizens.    Review of 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.  Additional residents adds to several revenue streams but also increases the  need for services which is often times offsetting, negating any revenue gains.  Sales tax is trending up  slightly and we are projecting an 8% 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 approximately a 4% increase in the property tax base in 2015.  As always, we take a  conservative approach to budgeting revenues.    We continue to work on the Capital projects scheduled for this year and many of these will carry over  into next year.  The Addition of water and wastewater lines on the west side of I35 between FM455 and  Belz Road will begin this summer.  Replacement of water and sewer lines along Jones, Sims, Smith and  Kirkland is underway and should be completed this summer.  We have also entered into an interlocal  agreement with Denton County to rehabilitate Sims, Jones, Smith and Kirkland streets. We hope to  complete this project next year. Engineering and permitting are continuing on the waste water  treatment plant with the first phase of construction anticipated for next year.  We are acquiring the  necessary easements for the reconstruction of McReynolds Road, with construction scheduled for next  year.    Utility Revenues are down somewhat this year due to the unusually wet spring and mild temperatures.   This will result in less of a fund balance being available at the end of the year although we do anticipate  ending the year with revenues higher than expenditures.  We will do this by closely monitoring the  budget and watching expenditures.  2 2016 Budget Message FY 2016 Budget Highlights  Capital Equipment  The proposed budget includes the following Capital Equipment.  All the vehicles listed below are  replacing existing vehicles.  Department Equipment Financing Method Cost  Police One Police Vehicle Purchase $49,000  Police New Radios Purchase $110,000  Fire Rescue Pumper Lease/Purchase $172,050  Fire Remount Ambulance Lease/Purchase $108,800  Parks Playground Swing Set (Switzer Park) Purchase $7800  Parks 90 Inch Diesel Mower Purchase $47,000  Parks Tow Behind Blower Purchase $7900  Water 1 Ton Utility Vehicle Purchase $31,100  Water Backhoe Purchase $92,300  Water Paint Exterior of Acker Water Tower Purchase $90,000  Electric 60 Foot Bucket Truck Lease/Purchase $211,000  Expenditures by Classification  As you can see in the chart below, overall expenditures are projected to rise by a little over 5%.  We  have been very conservative in our budgeting and have looked at the history of each individual line item  when planning next year’s expenditures.   The largest increases are in Capital Expenses and Debt Service.   Capital expenses are increasing 20.8% primarily due to the fact that we are replacing more aging  3 2016 Budget Message   vehicles and equipment this year.  During the recession we replaced very few non‐public safety vehicles.   Now we have to catch up on vehicle and equipment replacement.      Expenditures by Classification 2014 Actual 2015 Budget 2016 Budget Difference % Change Salaries  & Benefits 4,298,175$    4,750,872$    4,964,915$    214,043$        4.51% Supplies & Materials 372,015$       465,689$       431,369$       (34,320)$         ‐7.37% Maintenance & Operations 6,691,650$    7,144,935$    7,329,916$    184,981$        2.59% Contract Services 1,111,483$    1,216,182$    1,288,969$    72,787$          5.98% Utilities 468,648$       607,450$       632,207$       24,757$          4.08% Capital Expenses 347,077$       458,394$       563,102$       104,708$        22.84% Debt Service 1,237,426$    1,277,215$    1,275,474$    (1,741)$           ‐0.14% Other Department Expense 68,922$         75,407$         83,922$         8,515$            11.29% Transfers 1,399,192$    2,446,341$    2,486,196$    39,855$          1.63% Total 15,994,588$  18,442,485$  19,056,070$  613,585$        3.33%    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.  I am  recommending adding three firefighter positions, to be filled with part time personnel.  This will give us  four personnel on duty, 24 hours a day.  These are the only new positions being proposed for next year.    Operating Expenses     We do not directly control many of our operating expenses like health care costs and the price of fuel.   Absorbing these costs can leave very little extra money left for the expansion of services.  Any proposed  increases in operating costs must be accompanied by written justification from the department head.   All of the department heads have done a good job in their proposed budgets of keeping operating  expenses in check.  One big unknown this year is health insurance costs.  We will not know these  numbers until late summer.  Because we allocate a set amount to each employee for insurance benefits  this will not impact the proposed budget.    Capital Projects  4 2016 Budget Message     We will be carrying over most of the $350,000 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. 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  and expansion of water and sewer lines along the east and west sides of I35.  It will also include drilling  two new water wells and connecting them to the system.    Reserves    Three years ago the Council set a goal of increasing emergency reserves to $2,000,000 over the next 3‐5  years.  We reached that goal at 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 $500,000 in reserve.      Contingency 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 2016 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.        5 2016 Budget Message   SWOT Analysis    A SWOT analysis is a look at the City’s Strengths, Weaknesses, Opportunities and Threats (SWOT).  It is  intended to give the reader a strategic perspective of current and future issues.  These issues have an  effect on both revenues and expenditures.      Strengths    The local economy 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 something we  aggressively market.      Rail and Interstate access and developable industrial land also top the list of Sanger’s strengths.     Commercial interest in industrial property has picked up in the last year.  This year we updated and  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.  Last 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.   In 2016 the 4B board has authorized funding for the expansion  of the trail system to the East side of I35.  This will be the first phase in the development of the 55 acres  of park land on the opposite side of the interstate from Porter Park.    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  debt service on the Porter 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  6 2016 Budget Message 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.  Recruiting more industrial and commercial development continues to be a priority.  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.   7 2016 Budget Message   To that end, plans are in the works to extend water and waste water lines to potential industrial sites  along I35 to entice industrial development.  We are also working with private developers to develop  shovel ready industrial parks to spur industrial growth.    Residential Development    There have been 31 new home starts so far in Fiscal Year 2015.  The average assessed value remained a  little over $100,000 for single family residents in 2015.  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.   2016 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 an increase is highly likely.  Many  aspects of healthcare reform continue to take effect.  These new requirements will raise the cost of  providing health insurance for both the City and its 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.    The State legislature and executive branch also attempted to limit local control in many areas and  transfer that control to the State where it can be more easily influenced by special interests.  Several  bills were introduced that would severely limit the amount of property taxes Cities and Counties could  collect.  Fortunately, most of these bills were defeated.  If they had passed they would have severely  limited the ability for cities and counties to maintain current service levels in the years to come.   8 2016 Budget Message Another area where they tried to strip local control was in regulating the rates natural gas companies  can charge.  This would have meant that rather than local elected officials approving natural gas rate  increases, it would be decided by the three Railroad Commissioners in Austin.  We can expect similar  bills to be introduced in the next legislature as well.  One threat we largely mitigated is a lack of emergency reserve funds.  Three years ago the Council set a  goal of $2,000,000 in emergency reserves to be reached over the next 3‐5 years.  We reached that goal  at the end of FY 2014 with approximately $2,000,000 in emergency reserve funds.  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 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 (January – March).  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  9 2016 Budget Message 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.    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 2016 are based on property values determined for 2014 and certified in 2015.   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  10 2016 Budget Message 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.   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, and the Library.  The  park and recreation and street departments are shown on their own to more clearly show the portion of  the general fund spent on these departments.  Internal Services include Administration, Custodial,  Finance, Fleet Maintenance and Human Resources.  11 2016 Budget Message       General Fund revenues come from a myriad of sources Including property tax, sales tax, court fees, Fire  and EMS revenues and franchise fees.  By far, the largest revenue stream is property tax.  Due to growth  and appreciation of property values, Sanger has enjoyed increasing property taxes over the last twelve  years.    $0.00 $500,000.00 $1,000,000.00 $1,500,000.00 $2,000,000.00 $2,500,000.00 $3,000,000.00 $3,500,000.00 Property Tax  Revenue Growth Property Tax     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 2015 was budgeted at $250,000.  It is projected at $200,000 for 2016.  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.  This will likely not be the case this year due to lagging utility revenues caused by  the wet weather and mild winter.      12 2016 Budget Message   Enterprise Fund    The Enterprise Fund is made up of utility departments including Water, Wastewater and Electric.    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, after adding capital costs to operating costs the Water and  Wastewater Utility barely break even.  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.      One increase we are having to absorb in the electric utility is the increase in transmission and cogestion  costs we pay.  These cost have risen by over 60% in the last three years and continue to rise.  These  costs are regulated by the electric reliability council of Texas and are used partially to help pay for new  transmission lines from West Texas to other parts of the State.  Staff is also recommending a $1.00  increase in the base electric rate to cover increased transmission costs.    Staff is recommending a 15% rate increase in sewer rates next year to pay the interest only bond  payment for the Cowling Road lift station replacement and phase one of 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 both in ground water and water purchased from Upper Trinity Regional Water District.    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    The internal service fund includes departments with responsibilities in both the General and Enterprise  Funds.  The Internal Service Fund allows us to show the departments entire budget in one place, making  it more transparent and easy to manage.  The departments include Non‐Departmental costs, Mayor and  Council, Administration, Public Works Administration, Finance 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  13 2016 Budget Message   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 2016 4A will be assisting with extending utilities to potential  industrial areas.    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  Splash Pad.  The 4B Board also maintains a modest reserve and is currently committed to servicing up to  $180,000 annually of the 2009 CIP for the new sports park and $32,500 per year for the splash park debt  service.    Thanks to these two boards the City of Sanger has been able to provide economic development  incentives and make park and recreation improvements that it simply could not afford otherwise.  While  these funds can only be used for limited purposes, having them frees up other revenues for other  purposes.    Debt Service Fund and Capital Projects Fund    The Debt Service Fund is where long term, property tax funded debt is paid.  The Capital Projects Fund is  where expenditures on Capital Projects are paid.  Both debt service and capital projects serve as internal  service funds used for accounting purposes.      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  14 2016 Budget Message   been very frugal with spending.  I want to commend all of our employees for their hard work and  dedication this year    I also want to thank the Mayor and Council for their continued support and leadership.  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 City of Sanger, Texas  Personnel Projection for 2016 through 2020        Prepared By:  Mike Brice, City Manager    Date:  June 30, 2015    As always there is a direct correlation between revenues and staffing.  Revenue projections are looking  flat for next year with the only real increase being sales tax.  In 2016 we plan on adding two additional  full time firefighter/paramedics positions, staffed with part time personnel.  This will give us four  personnel on duty 24 hours a day.  This gives us much more flexibility in responding to emergencies and  brings us into compliance with the National Fire Protection Association (NFPA) standards of four  personnel on scene for initial fire attack.  This is the next step in transitioning from a combination  paid/volunteer department to a fully paid department.  A full transition will take several more years to  complete.    The new fire positions are the only ones being added this year due to revenue constraints.  However, we  do have growing needs for other personnel.  One of those areas is the police department.  The police  department’s structure is too flat.  Currently the only supervisory personnel are the Chief and one  Sergeant. We plan on adding an additional supervisor in 2017.  Additional officers will need to be added  as call volume increases.    2016 Plan to Add Additional Personnel in the Future  As Needed 2016 2017 2018 2019 2020  Parks Maint.  Water Maint.  Elect. Lineman  2 Firefighter  positions staffed by  part time personnel    Police  Supervisor          1‐2Police Officers       Estimated Cost $98,550 $81,250  $125,000     We are also experiencing an upturn in new construction.  If this continues and increases we will need to  add additional personnel to both water and electric to keep up with new service demand as well as  routine maintenance.  As we expand our parks we will need to add additional personnel there as well.    These needs are based on projected growth and increased demand for service.  Obviously, they will also  require growth in revenues as well.  Our goal is to staff adequately to provide service that is both  efficient and effective while operating within the confines of current revenues.  I believe that this  personnel plan meets that goal.  16 GE N E R A L  FU N D An n u a l i z e d  20 1 5 E s t i m a t e  20 1 5 P r o p o s e d  20 1 6 E N T E R P R I S E  FU N D Bu d g e t e d  20 1 5 E s t i m a t e  20 1 5 P r o p o s e d  20 1 6 EX P E N D I T U R E S  BY  DE P A R T M E N T EX P E N D I T U R E S  BY  DE P A R T M E N T 20 ‐Po l i c e 1, 2 3 1 , 7 9 0 $                     1, 3 1 6 , 2 4 1 $                     1, 5 4 1 , 0 2 1 $                     50 ‐Wa t e r 1, 2 7 8 , 6 3 0 $                     1, 1 3 2 , 4 0 1 $                     1, 4 1 5 , 8 4 2 $                     22 ‐An i m a l  Co n t r o l 12 8 , 2 9 4                                10 7 , 1 8 7   10 7 , 7 1 8   54 ‐Wa s t e  Wa t e r  Trea t m e n t 66 3 , 8 2 5   61 0 , 0 4 8   70 7 , 7 1 5   24 ‐Fir e 89 9 , 6 9 1                                1, 0 3 8 , 8 0 8                            1, 0 4 3 , 5 5 0                            58 ‐El e c t r i c 6, 5 9 2 , 0 5 4                            6, 4 3 1 , 3 1 8                            6, 7 3 5 , 7 7 3                            26  Mu n i c i p a l  Co u r t 21 5 , 1 2 1                                18 3 , 7 6 5   24 0 , 7 1 8   70 ‐De bt  Se r v i c e 1, 0 6 8 , 4 4 5                            1, 0 6 8 , 4 4 5                            1, 0 5 1 , 6 5 5                            28 ‐Dev e l o p m en t  Se r v i c e s 26 0 , 9 3 4                                24 9 , 7 1 3   22 1 , 4 1 3   74 ‐Tr a ns f e r s  Ou t 1, 6 6 1 , 3 2 0                            1, 5 5 1 , 1 9 3                            1, 6 4 2 , 8 2 7                            30 ‐St r e e t s 39 9 , 4 8 4                                46 2 , 9 4 1   56 3 , 0 5 1   32 ‐Pa r k s 42 6 , 7 3 1                                51 4 , 7 9 1   54 9 , 3 4 0   34 ‐Rec r e a t i o n 39 , 8 8 7   13 , 5 5 0 26 , 4 5 0 42 ‐Li b r a r y 27 4 , 4 0 1                                25 5 , 4 4 0   27 2 , 2 4 0   66 ‐Soli d  Wa s t e 66 2 , 5 8 2                                66 5 , 0 0 0   70 0 , 0 0 0   74 ‐Tr a ns f e r s  Ou t 76 3 , 2 7 8                                76 6 , 2 2 5   80 6 , 8 6 9    Us e  of  Fu n d  Ba l a n c e    TO T A L  EX P E N D I T U R E S                              5, 3 0 2 , 1 9 3                               5, 5 7 3 , 6 6 1                               6, 0 7 2 , 3 7 0    TO T A L  EX P E N D I T U R E S                          11 , 2 6 4 , 2 7 4                          10 , 7 9 3 , 4 0 5                          11 , 5 5 3 , 8 1 2    TO T A L  UN R E S T R I C T E D  RE V E N U E S   5, 3 5 0 , 4 2 7                          5, 2 9 4 , 3 4 0                            5, 6 2 2 , 4 3 5                             TO T A L  UN R E S T R I C T E D  RE V E N U E S   11 , 4 6 8 , 5 0 0                      10 , 8 1 1 , 2 0 0                      11 , 5 7 4 , 2 5 0                      Tr a n s f e r s  In 85 , 0 0 1   44 3 , 5 3 6   40 1 , 5 3 6    Tr f  fr o m ER F    60 , 0 0 0 IN C R E A S E  IN  FU N D  BA L A N C E 13 3 , 2 3 5 $                           16 4 , 2 1 5 $                             11 , 6 0 1 $   IN C RE A S E  IN  FU N D  BA L A N C E 20 4 , 2 2 6 $                             17 , 7 9 5 $   20 , 4 3 8 $   Pr o p o s e d  Bu d g e t  Su m m a r y Ci t y  of  Sa n g e r ,  Te x a s Fi s c a l  Ye a r  20 1 5 ‐20 1 6 17 Expenditures by Classification 2/28/2015 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 1,895,010$     4,548,024$        4,714,933$     5,024,423$     273,551$         5.76% Supplies & Materials 111,708$         652,782$           405,823$         431,369$         (34,320)$           ‐7.37% Maintenance & Operations 2,663,254$     6,391,810$        6,818,131$     7,329,916$     184,981$         2.59% Contract Services 537,969$         1,313,602$        1,192,091$     1,309,969$     93,787$            7.71% Utilities 211,427$         507,425$           555,054$         632,207$         24,757$            4.08% Capital Expenses 24,902$           58,762$              386,835$         612,102$         153,708$         33.53% Debt Service 210,006$         279,095$           1,277,241$     1,275,474$     (1,741)$              ‐0.14% Other Department Expense 29,252$           70,205$              86,958$           83,922$           8,515$              11.29% Transfers 1,087,724$     2,120,538$        2,317,418$     2,449,696$     3,355$              0.14% Total 6,771,252$     15,942,242$      17,754,484$   19,149,078$   706,593$         3.83% Authorized Employees 2016 Full Time Equivilents*73 Part Time 5 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 18 2013‐14 2014‐15 2/28/2015 2014‐15 2014‐15 2015‐16 ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE BUDGET Taxes 4310 Property Tax 2,023,178 2,110,000 2,105,186 2,110,000 2,110,000 2,310,000 4311  Delinquent Prop. Tax 28,042 20,500 9,544 22,906 15,000 15,000 4321  Penalty & Interest Prop. Tax 21,302 17,000 13,661 32,786 15,000 15,000 4325  Sales Tax 679,259 660,000 336,490 807,576 732,000 725,000 4350  Mixed Drink Tax 3,243 3,000 1,942 4,661 3,000 5,000 Total Taxes 2,755,024 2,810,500 2,466,823 2,977,929 2,875,000 3,070,000 Franchise Fees 4460  Century Link 9,574 10,000 2,335 5,604 10,000 9,500 4461  ATMOS 40,204 40,000 0 54,000 45,000 4465  Suddenlink 59,435 40,000 13,370 32,088 40,000 40,000 4470  COSERV 68,378 70,000 16,132 38,717 64,000 70,000 4480 Cebridge 655 1,572 1,000 1,000 4483 Water 78,500 32,708 78,499 78,500 99,000 4484 Sewer 70,000 29,167 70,001 70,000 94,080 4485  Sanger Electric 393,352 398,750 166,146 398,750 398,750 485,415 4489  Progressive 37,548 38,000 16,565 39,756 38,000 42,000 4490 Roll‐offs 6,895 6,000 1,183 2,839 5,000 5,000 4495  ROW fees 251 200 97 233 200 200 Total Franchise Fees 615,637 751,450 278,358 668,059 759,450 891,195 25,000 Solid Waste 4190  Sanitation Billing 688,961 695,000 302,034 724,882 720,000 725,000 4191  Sanitation Penalties 11,223 10,000 4,389 10,534 10,000 10,000 Total Solid Waste 700,184 705,000 306,423 735,415 730,000 735,000 Licenses & Permits 4510  Building Permits 61,302 100,000 24,021 57,650 80,000 100,000 451x Zoning Variances and Plats 5,615 5,500 1,174 2,818 4,000 4,000 4520  Health Permits 15,300 16,000 9,250 22,200 15,000 15,000 4530  Electrical Licenses 1,850 2,000 705 1,692 2,000 2,000 4540 Plumbing Licenses 0 150 85 204 200 200 4545  Fire Alarm/Sprinkler 300 200 100 240 200 200 4550  AC & Mechanical 1,200 1,000 550 1,320 1,250 1,000 4555  Irrigation 985 1,000 150 360 1,000 1,000 4575  RV Park Annual Permit 1,370 1,350 0 1,350 1,350 4580  SOB Annual Permit 500 500 0 500 500 4581  Beer & Wine Permit 460 500 0 500 500 Total Licenses & Permits 88,882 128,200 36,035 86,484 106,000 125,750 Fines 152,475 155,400 58,064 139,354 140,000 140,000 Fire & EMS 4740  Fire Denton Co. Interlocal 10,000 10,000 10,000 24,000 10,000 10,000 4750  EMS Denton Co. Interlocal 276,986 250,000 126,879 304,510 250,000 250,000 4765 Fire Grant Funding 2,940 0 4770 Intermedix 0 4772  Emergicon 245,989 235,000 98,376 236,102 235,000 235,000 Total Fire & EMS 535,915 495,000 235,255 564,612 495,000 495,000 Police and Animal Control 4050 Animal Control Fees 1,445 1,500 525 1,260 1,250 1,250 4051 Child Safety 7,718 12,500 7,917 19,001 7,900 8,000 CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND REVENUES 19 2013‐14 2014‐15 2/28/2015 2014‐15 2014‐15 2015‐16 ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE BUDGET CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND REVENUES 4055 Mowing Fees 1,574 1,500 2,348 5,635 5,500 5,000 4056 Police Fees 3,964 3,500 980 2,352 3,500 3,500 4057 Sanger ISD Resource Officer 34,365 35,000 32,702 78,485 32,700 37,000 4058 State Reimbursements 0 450 1,080 450 400 Total Police and Animal Control 49,066 54,000 44,922 107,813 51,300 55,150 Parks & Recreation Park Concession 265 0 4032  Community Center Fees 4,495 4,000 2,200 5,280 5,000 5,000 4033  Park & Ballfield Revenues 6,303 12,000 270 648 4,200 4,200 4034  Tournament Fees 1,785 2,500 0 4911 Beautification Board 0 4915 TDCA Housing Assistance 0 4940 Park Donations 0 Total Parks and Recreation 12,848 18,500 2,470 5,928 9,200 9,200 Library 4180  Library Misc.559 500 494 1,186 1,100 1,100 4181  Library Fines 1,545 1,500 890 2,136 2,000 2,000 4182  Library Copies 1,458 1,500 926 2,222 2,000 2,000 4183  Inter Library loan 729 1,250 1,010 2,424 2,400 2,400 4184  Library Cards 87 50 31 74 75 75 4185  lost Books 262 200 28 67 65 65 4189  Denton County 15,130 13,500 2,875 6,900 5,750 13,500 Library Grant 0 Total Library 19,770 18,500 6,254 15,010 13,390 21,140 4800  Interest Income 2,391 2,500 1,156 2,774 2,500 2,500 Miscellaneous Income 4006 Lease Proceeds 0 4009 Proceeds from Sale of Assets 21,862 25,000 0 60,000 25,000 4900  Rental Income 22,352 24,000 7,135 17,124 22,500 22,500 4910  Misc. Income GF 7,313 25,000 7,142 17,141 17,000 17,000 4946  Insurance Damage Reimb.129,162 25,000 5,327 12,785 13,000 13,000 Total Miscellaneous 180,689 99,000 19,604 47,050 112,500 77,500 Total General Fund Revenues 5,112,881 5,238,050 3,455,364 5,350,427 5,294,340 5,622,435 Transfers Transfer to Internal Service Fund 0 4980  PILOT from EF 81,000 85,000 35,417 85,001 85,000 85,000 Transfer from EF 225,000 250,000 0 200,000 150,000 4983  From Equip. Replacement 72,310 0 4985  From 4A 15,200 0 4986  From 4B 15,200 0 4987  From DSF 107,000 158,536 0 158,536 166,536 4991 Use of Fund Balance 50,000 0 To Capital Project Fund 0 Total Transfers 565,710 493,536 35,417 85,001 443,536 401,536 Total General Fund Revenues + Transfers 5,678,591 5,731,586 3,490,781 5,435,428 5,737,876 6,023,971 20 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 954,941          1,006,455          976,901              972,950              1,075,155         68,700         6.83% Supplies & Materials 49,494            49,211                39,191                49,211                46,500               (2,711)           ‐5.51% Maintenance & Operations 107,391          75,200                44,779                75,200                90,000               14,800         19.68% Contract Services 67,249            91,882                113,398              91,419                98,919               7,037            7.66% Utilities 24,880            26,850                22,409                29,461                27,447               597               2.22% Capital Expenses 85,772            116,289              35,112                98,000                203,000             86,711         74.57% Debt Service ‐ ‐ ‐ ‐ ‐ ‐  ‐ Other Department Expense ‐ ‐ ‐ ‐ ‐ ‐  ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐  ‐ Total 1,289,727      1,365,887          1,231,790          1,316,241          1,541,021         175,134       12.82% Authorized Employees 2014 2015 2015 2015 2016 Full Time 13 14 14 14 14 Part Time 0 0 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 21 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 20‐POLICE ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 REGULAR SALARIES 677,683            681,750            288,019            691,246            692,190            742,210             5111  MERIT INCREASE ‐ 10,226 ‐ ‐ 14,844  5117  VACATION COMPENSATION ‐ 6,000 ‐ ‐ 6,000 6,000  5120 OVERTIME 31,564 35,000 14,735 35,364 35,000 35,000  5125 LONGEVITY PAY 7,248 8,016 7,960 19,104 7,960 8,672  5130 FICA 54,985 62,984 21,179 50,830 50,800 59,221  5140  RETIREMENT 50,911 59,279 20,183 48,439 48,500 55,815  5150 HEALTH INSURANCE 110,462            109,200            39,542 94,901 95,000 117,000             5160 WORKER'S COMPENSATION 16,222 28,000 15,389 36,934 37,000 35,758  5170 T.E.C.2,898 5,000 ‐ ‐ 135  5175 EMPLOYER ASSIST PROGRAM ‐ 500 ‐ ‐  5180 MEDICAL/PHYSICALS 2,363 500 35 84 500 500  5182  BACKGROUND CHECKS ‐ ‐  5185  FLEX FEES 605 ‐  TOTAL 51‐SALARIES AND BENEFITS 954,941            1,006,455         407,042            976,901            972,950            1,075,155          52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES 6,062 5,500 1,315 3,156 5,500 5,500  5215 FOOD 382 ‐  5220 Postage 737 ‐  5230 ADVERTISING ‐  5235 DUES AND SUBSCRIPTIONS 4,714 6,000 962 25,000 500 500  5240 CONFERENCES AND TRAINING 592 1,500 654 1,570 7,000 6,000  5245 JANITORIAL SUPPLIES, ETC.326 700 170 408 700 700  5255 WEARING APPAREL 7,160 9,800 2,222 5,333 9,800 9,800  5260  SAFETY EQUIPMENT 5,270 8,711 691 1,658 8,711 7,000  5265 DRUG PREV & INVESTIGATION 1,988 1,500 130 312 1,500 1,500  5266 CHILD SAFETY 500 390 936 500 500  5275 FILING FEES 540 ‐  5280 COMPUTER SYSTEMS 15,000 341 818 15,000 15,000  5285 FURNITURE & FIXTURES ‐  5298 NON CAPITAL SUPPLIES AND MATERIA 21,723               ‐  TOTAL 52‐SUPPLIES AND MATERIALS 49,494              49,211              6,875 39,191              49,211              46,500               53‐MAINTENANCE AND OPERAT 5310 R& M BUILDING 2,266 3,200 135 324 3,200 10,000  5310 MOTOR VEHICLE FUEL 52,909 48,000 12,420 29,808 48,000 56,000  5325 R & M MOTOR VEHICLE 25,058 20,000 4,994 11,986 20,000 20,000  5326 R & M MINOR EQUIPMENT 976 1,500 186 446 1,500 1,500  5332 OFFICE MACHINE LEASE 542 2,500 923 2,215 2,500 2,500  5376 IMMUNIZATIONS ‐  5397 Damage Claims ‐  5398 NON CAPITAL MAINTENANCE AND OP 25,640               ‐  TOTAL 53‐MAINTENANCE AND OPER 107,391            75,200              18,658              44,779              75,200              90,000               54‐CONTRACT SERVICES 5410 TML INSURANCE ‐ ‐  5420 CONTRACTUAL SERVICES ‐ ‐  5430 PROFESSIONAL SERVICES 19,182 18,000 16,764 40,234 20,000 20,000  5450 TECHNICAL SUPPORT 10,414 21,000 8,225 19,740 21,000 21,000  5451 ANNUAL SOFTWARE SUPPORT 6,943 15,000 6,475 15,540 15,000 22,500  GENERAL FUND EXPENDITURES BY DEPARTMENT CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 22 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 20‐POLICE ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED GENERAL FUND EXPENDITURES BY DEPARTMENT CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 5460 DISPATCH SERVICES 27,828              37,882              15,785              37,884              35,419              35,419               5498 NON CAP CONTRACT SERVICES 2,882                 ‐                          TOTAL 54‐CONTRACT SERVICES 67,249              91,882              47,249              113,398            91,419              98,919               55‐UTILITIES 5510 TELEPHONE SERVICES 2,442                 ‐                         2,611                 2,900                  5515  ELECTRIC 6,323                 11,000              3,060                 7,344                 11,000              9,194                  5516 GAS UTILLITIES 845                    1,350                 487                    1,169                 1,350                 853                     5520 CELL PHONE 15,270              14,500              5,790                 13,896              14,500              14,500               TOTAL 55‐UTILITIES 24,880              26,850              9,337                22,409              29,461              27,447                61‐CAPITAL OUTLAY 6120 BUILDING IMPROVEMENTS 20,000              14,630              35,112              ‐                          6130 VEHICLES 75,332              96,289              ‐                         98,000              98,000               6135 MOBILE EQUIPMENT ‐                         105,000             6140 POLICE IMPROVEMENTS ‐                          6145 POLICE EQUIPMENT 10,440              ‐                           TOTAL 61‐CAPITAL OUTLAY 85,772              116,289            14,630              35,112              98,000              203,000             70‐DEBT PAYMENTS 7006 NOTE PAY ‐ (GNB) PD BLDG ‐                         ‐                         ‐                         ‐                          7099 INTEREST EXPENSE ‐                         ‐                         ‐                         ‐                          TOTAL 70‐DEBT PAYMENTS ‐                         ‐                         ‐                         ‐                         ‐                         ‐                          TOTAL 20‐POLICE 1,289,727         1,365,887         503,791            1,231,790         1,316,241         1,541,021          TOTAL 52‐53‐54 224,134            216,293            72,782              197,368            215,830            235,419             23 Budget Summary 2014 Actual 2015 Budget 2015 Est 2/28/2015 2016 Budget Difference % Change Salaries & Benefits $49,917 $52,488 $53,362 $50,837 $51,218 ($1,270)‐2.42% Supplies & Materials $64,039 $48,100 $70,408 $47,950 $48,100 $0 0.00% Maintenance & Operations $7,466 $7,800 $3,924 $7,800 $7,800 $0 0.00% Contract Services $0 $0 $0 $0 $0 Utilities $650 $600 $600 $600 $600 $0 0.00% Capital Expenses $0 $0 $0 $0 $0 $0 ‐ Debt Service Other Department Expense Transfers Total $122,072 $108,988 $128,294 $107,187 $107,718 ($1,270)‐1.17% Authorized Employees 2014 2015 2015 2016 Full Time 1 1 1 1 Part Time 0 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 24 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 22‐ANIMAL CONTROL ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 22‐5110 SALARIES 34,024 34,500 15,658 37,579               34,424               34,768                5111 22‐5111 MERIT INCREASE ‐ 518 ‐ ‐ 695  5117 22‐5117 VACATION COMPENSATION ‐ 500 ‐ ‐  5120 22‐5120 OVERTIME 987 1,000 273 655 1,000 1,000  5125 22‐5125 LONGEVITY PAY 72 124 120 288 124 172  5130 22‐5130 FICA 2,754 3,115 1,102 2,645 2,645 2,771  5140 22‐5140 RETIREMENT 2,529 2,931 1,040 2,496 2,496 2,612  5150 22‐5150 HEALTH INSURANCE 8,339 7,800 3,083 7,399 7,399 7,800  5160 22‐5160 WORKER'S COMPENSATION 904 1,550 958 2,299 2,299 1,290  5170 22‐5170 T.E.C.207 350 ‐ ‐ 350 10  5175 22‐5175 EAP (EMPLOYER ASSIST.PROG)‐ 50 ‐ ‐ 50 50  5180 22‐5180 MEDICAL/PHYSICALS ‐ 50 ‐ ‐ 50 50  5182 22‐5182 BACKGROUND CHECKS ‐ ‐  5185 FLEX FEES 101 ‐  TOTAL 51‐SALARIES AND BENEFITS 49,917               52,488               22,234               53,362               50,837               51,218                52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES 18 50 ‐ ‐ 50 50  5220 POSTAGE ‐  5223 CHEMICAL SUPPLIES ‐ 250 ‐ ‐ 100 250  5235 DUES AND SUBSCRIPTIONS 320 500 60 144 500 100  5240 CONFERENCES AND TRAINING ‐ 500 ‐ 25,000               500 900  5245 JANITORIAL  SUPPLIES ‐ 100 ‐ ‐ 100 100  5248  ANIMAL CARE EXPENSE 62,509 45,000 18,030 43,272               45,000               45,000                5250 TOOLS & EQUIPMENT 292 500 130 312 500 500  5255 WEARING APPAREL 900 700 673 1,615 700 700  5260 SAFETY EQUIPMENT ‐ 500 27 65 500 500  5280 COMPUTER SYSTEMS ‐  5285 FURNITURE & FIXTURES ‐  5298 NON CAPITAL SUPPLIES AND MATERIALS ‐  TOTAL 52‐SUPPLIES AND MATERIALS 64,039               48,100               18,920               70,408               47,950               48,100                53‐MAINTENANCE AND OPERATIONS 5310 R & M BUILDING ‐ ‐  5320 MOTOR VEHICLE FUEL 7,019 6,300 1,635 3,924 6,300 6,300  5325 R & M MOTOR VEHICLE 447 1,000 ‐ ‐ 1,000 1,000  5326 R & M MINOR EQUIPMENT ‐ 500 ‐ ‐ 500 500  5398 DAMAGE CLAIMS ‐ ‐  TOTAL 53‐MAINTENANCE AND OPERAT 7,466 7,800 1,635 3,924 7,800 7,800  54‐CONTRACT SERVICES 5410 TML INSURANCE ‐ ‐  5430 PROFESSIONAL SERVICES ‐  TOTAL 54‐CONTRACT SERVICES ‐ ‐ ‐ ‐ ‐ ‐  55‐UTILITIES 5510 TELEPHONE SERVICE 22‐5515 ELECTRIC ‐ ‐ ‐  22‐5520 CELL PHONE 650 600 250 600 600 600  TOTAL 55‐UTILITIES 650 600 250 600 600 600  CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 25 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 22‐ANIMAL CONTROL ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 61‐CAPITAL OUTLAY 6120 BUILDING IMPROVEMENTS ‐                           6130 VEHICLES ‐                           6135 MOBILE EQUIPMENT ‐                           6140 ANIMAL CONTROL IMPROVEMENTS ‐                           6145 ANIMAL CONTROL EQUIPMENT ‐                           TOTAL 61 CAPITAL OUTLAY ‐                          ‐                          ‐                          ‐                          ‐                          ‐                           TOTAL 22‐ANIMAL CONTROL 122,072             108,988             43,039               128,294             107,187             107,718              26 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 EST 2016 Budget Difference % Change Salaries & Benefits 599,762        653,262        635,345          699,617        729,331        $76,069 11.64% Supplies & Materials 68,172          88,944          66,306            79,952          79,450          ($9,494)‐10.67% Maintenance & Operations 57,718          70,000          46,404            67,143          73,250          $3,250 4.64% Contract Services 33,036          22,100          22,754            29,600          26,000          $3,900 17.65% Utilities 23,331          19,200          17,330            20,500          20,519          $1,319 6.87% Capital Expenses 11,025          12,300          ‐                       ‐                     ‐                     ($12,300)‐100.00% Debt Service 106,996        107,000        106,996          106,996        115,000        $8,000 7.48% Other Department Expense 775                ‐                     4,555              35,000          ‐                     $0 ‐ Transfers Total 900,815        972,806        899,691          1,038,808     1,043,550     $70,744 ‐62.39% Authorized Employees 2014 2015 2016 Full Time Equivilents*9 9 12 * Part Time 1 1 1 * Six FTE positions staffed by part time personnell.  25000 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 27 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 24‐FIRE AND AMBULANCE ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 SALARIES 209,456             264,000             93,886               225,326             264,000             275,000              5111 MERIT INCREASE ‐                          2,640                 ‐                          ‐                          9,705                  5112 TEMP/PART‐TIME SALARIES 181,787             140,000             68,617               164,681             165,000             240,000              5117 VACATION COMPENSATION ‐                          750                     ‐                          ‐                           5120 OVERTIME 74,950               69,000               38,472               92,333               92,400               54,000                5125 LONGEVITY PAY 1,752                 3,492                 1,828                 4,387                 1,825                 1,305                  5126 SPECIAL PAY 9,727                 10,800               3,738                 8,971                 10,800               10,800                5130  FICA 35,318               41,820               13,578               32,587               41,820               36,213                5135 MEDICARE ‐                           5140 RETIREMENT 20,169               39,360               8,452                 20,285               39,360               17,908                5145 PENSION FUND 3,780                 6,000                 1,728                 4,147                 6,000                 6,000                  5150 HEALTH INSURANCE 41,641               46,800               15,381               36,914               46,800               46,800                5160 WORKER'S COMPENSATION 9,122                 16,000               8,881                 21,314               19,012               19,000                5165 DISABILITY INSURANCE 7,901                 8,000                 9,176                 22,022               8,000                 8,000                  5170 T.E.C.3,593                 4,000                 880                     2,112                 4,000                 4,000                  5175 EMPLOYER ASSIST.PROG ‐                           ‐                           5180 MEDICAL/PHYSICALS 175                     500                     100                     240                     500                     500                      5185 FLEX FEES 303                     ‐                           5182 BACKGROUND CHECKS 88                       100                     10                       24                       100                     100                      TOTAL 51‐SALARIES AND BENEFITS 599,762             653,262             264,727             635,345             699,617             729,331              52‐SUPPLIES AND MATERIALS 25,000                5210 OFFICE SUPPLIES 1,194                 1,500                 1,376                 3,302                 1,980                 1,750                  5215 FOOD 595                     1,000                 244                     586                     1,172                 1,000                  5220 POSTAGE 2                         ‐                           5223 CHEMICAL SUPPLIES 1,630                 1,500                 232                     557                     700                     750                      5225 MAPS & SUBSCRIPTIONS ‐                          500                     ‐                          ‐                          500                     500                      5230 DUES AND SUBSCRIPTIONS 3,030                 4,000                 ‐                          ‐                          4,000                 3,250                  5235 CONFERENCES AND TRAINING 14,267               19,500               2,464                 5,914                 19,500               10,500                5240 TRAVEL EXPENSE 2,709                 4,000                 ‐                          ‐                          4,000                 3,200                  5245  JANITORIAL SUPPLIES 752                     750                     192                     461                     750                     1,000                  5250 TOOLS & EQUIPMENT ‐                          1,000                 933                     2,239                 1,850                 2,000                  5255 WEARING APPAREL 5,603                 11,000               1,591                 3,818                 10,500               11,000                5260 SAFETY EQUIPMENT 5,333                 12,000               2,032                 4,877                 12,000               13,000                5262 EMS SUPPLIES 18,621               23,000               8,147                 19,553               23,000               26,000                5280 COMPUTER SYSTEMS ‐                          9,194                 ‐                          ‐                          2,500                  5285 FURNITURE & FIXTURES 3,000                  5298 NON CAPITAL SUPPLIES & MATERIALS 14,436                TOTAL 52‐SUPPLIES AND MATERIALS 68,172               88,944               17,211               66,306               79,952               79,450                53‐MAINTENANCE AND OPERATIONS 5310 R & M BUILDING 4,500                 6,000                 4,723                 11,335               7,200                 7,500                  5320 MOTOR VEHICLE FUEL 25,208               24,065               7,780                 18,672               13,658               22,500                5325 R & M MOTOR VEHICLE 11,776               15,000               1,205                 2,892                 20,000               18,750                5326  R & M MINOR EQUIPMENT 8,822                 11,750               4,844                 11,626               13,520               11,750                5345 LEASE EQUIPMENT 1,344                 1,500                 560                     1,344                 1,500                 1,750                  5375 MINOR EQUIPMENT ‐                          750                     223                     535                     765                     1,000                  5376 HEP. B IMMUNIZATIONS ‐                          935                     ‐                          ‐                          500                      5390 RADIOS FIRE DEPT.6,068                 10,000               ‐                          ‐                          10,000               10,000                5397 DAMAGE CLAIMS ‐                           TOTAL 53‐MAINTENANCE AND OPERAT 57,718               70,000               19,335               46,404               67,143               73,250                GENERAL FUND EXPENDITURES BY DEPARTMENT CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 28 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 24‐FIRE AND AMBULANCE ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED GENERAL FUND EXPENDITURES BY DEPARTMENT CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 54‐CONTRACT SERVICES 5410 TML INSURANCE ‐                          7,500                  5420 CONTRACT SERVICES (435)                   ‐                           5430 PROFESSIONAL SERV/EMERGICON 21,598               2,500                 2,935                 7,044                 2,500                 7,000                  5440 MEDICAL SERVICES ‐                          250                     ‐                          ‐                          250                     ‐                           5450 TECHNICAL SUPPORT 6,164                 6,000                 2,470                 5,928                 6,000                 6,000                  5451 ANNUAL SOFTWARE SUPPORT 1,425                 3,000                 ‐                          ‐                          3,000                 3,000                  5460 DISPATCH SERVICES 4,284                 10,350               4,076                 9,782                 10,350               10,000                TOTAL 54‐CONTRACT SERVICES 33,036               22,100               9,481                 22,754               29,600               26,000                55‐UTILITIES 5510 TELEPHONE SERVICES 1,286                 ‐                          1,300                 1,319                  5515 ELECTRIC 18,586               15,000               5,880                 14,112               15,000               15,000                5516 GAS SERVICE 591                     600                     233                     559                     600                     600                      5520 CELL PHONE 2,868                 3,600                 1,108                 2,659                 3,600                 3,600                  TOTAL 55‐UTILITIES 23,331               19,200               7,221                 17,330               20,500               20,519                56‐GRANT EXPENSE 5610 GRANT EXPENSE ‐                          30,000                5624 GRANT MATCH 775                     1,898                 4,555                 5,000                  TOTAL 56‐GRANT EXPENSE 775                    ‐                          1,898                 4,555                 35,000                ‐                           61‐CAPITAL OUTLAY 6120 BUILDING IMPROVEMENTS ‐                           6130 VEHICLES ‐                           6135 MOBILE EQUIPMENT ‐                           6140 FIRE IMPROVEMENTS 11,025               ‐                           6145 FIRE EQUIPMENT 12,300               ‐                           TOTAL 61‐CAPITAL OUTLAY 11,025               12,300               ‐                          ‐                          ‐                          ‐                           70‐DEBT PAYMENTS 7006 LEASE PAYMENT 106,996             107,000             102,405             102,405             102,405             115,000              7099 INTEREST EXPENSE ‐                          4,591                 4,591                 4,591                  TOTAL 70‐DEBT PAYMENTS 106,996             107,000             106,996             106,996             106,996             115,000              TOTAL 24‐FIRE AND AMBULANCE 900,815             972,806             426,869             899,691             1,038,808         1,043,550          29 Budget Summary 2014 Actual 2015 Budget 2015 Ann 2015 Est 2016 Budget Difference % Change Salaries & Benefits 102,128        108,450        105,634        105,236        129,596        $21,146 19.50% Supplies & Materials 5,729            4,700            29,466          4,131            5,000            $300 6.38% Maintenance & Operations 5,049            3,500            1,646            990                3,200            ($300)‐8.57% Contract Services 39,829          38,150          29,230          27,100          36,000          ($2,150)‐5.64% Utilities 7,408            11,000          4,846            12,350          9,450            ($1,550)‐14.09% Capital Expenses $0 ‐ Debt Service Court Costs 56,906          57,307          44,299          33,958          57,472          $165 0.29% Transfers Total 217,049        223,107        215,121        183,765        240,718        17,611         7.89% Authorized Employees 2014 2015 2016 Full Time 2 2 2 Part Time 0 0 0 25000 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 30 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 26‐MUNICIPAL COURT ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 26‐5110 REGULAR SALARIES 72,275               74,750               31,938               76,651               76,650               94,487                5111 26‐5111 MERIT INCREASE ‐                          748                     ‐                          ‐                          1,890                  5117 26‐5117 VACATION COMPENSATION ‐                          ‐                           5120 26‐5120 OVERTIME ‐                          500                     ‐                          ‐                          500                     500                      5125 26‐5125 LONGEVITY PAY 916                     1,020                 1,012                 2,429                 1,012                 1,108                  5130 26‐5130 FICA 6,853                 8,091                 2,613                 6,271                 6,271                 7,511                  5140 26‐5140 RETIREMENT 5,218                 6,191                 2,113                 5,071                 5,071                 7,079                  5150 26‐5150 HEALTH INSURANCE 15,826               15,600               5,830                 13,992               13,992               15,600                5160 26‐5160 WORKER'S COMPENSATION 282                     600                     329                     790                     790                     471                      5170 26‐5170 T.E.C.657                     800                     179                     430                     800                     800                      5175 26‐5175 EAP (EMPLOYER ASSIST.PROG)‐                          ‐                           5180 26‐5180 MEDICAL/PHYSICALS ‐                          100                     ‐                          ‐                          100                     100                      5182 26‐5182 BACKGROUND CHECKS ‐                          50                       ‐                          ‐                          50                       50                        5197 FLEX FEES 101                     ‐                           TOTAL 51‐SALARIES AND BENEFITS 102,128             108,450             44,014               105,634             105,236             129,596              52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES 1,785                 2,200                 1,331                 3,194                 2,100                 2,200                  5220 POSTAGE 644                     ‐                          ‐                          ‐                           5235 DUES AND SUBSCRIPTIONS 718                     900                     401                     962                     651                     900                      5240 CONFERENCES AND TRAINING 939                     1,100                 974                     25,000               1,050                 1,100                  5245 JANITORIAL SUPPLIES 581                     500                     129                     310                     330                     500                      5280 COMPUTER SYSTEMS ‐                          ‐                          ‐                           5285 FURNITURE & FIXTURES ‐                          ‐                          300                      5298 NON CAPITAL SUPPLIES & MATERIALS 1,062                 ‐                          ‐                          ‐                           TOTAL 52‐SUPPLIES AND MATERIALS 5,729                 4,700                 2,835                 29,466               4,131                 5,000                  53‐MAINTENANCE AND OPERATIONS 5310 R & M BUILDING 1,684                 2,000                 300                     720                     300                     2,000                  5320 OFFICE MACHINE LEASE 3,365                 1,500                 386                     926                     690                     1,200                  5397 DAMAGE CLAIMS ‐                           TOTAL 53‐MAINTENANCE AND OPERAT 5,049                 3,500                 686                    1,646                 990                    3,200                  54‐CONTRACT SERVICES 5410 TML INSURANCE ‐                          ‐                          ‐                           5420 CONTRACTUAL SERVICES‐SOFFLAW 8,090                 ‐                          ‐                          ‐                          ‐                           5424 COURT SERVICES 16,251               15,000               6,659                 15,982               13,000               15,000                5425  LEGAL SERVICES 9,696                 13,000               3,938                 9,451                 8,200                 13,000                5426 CREDIT CARD FEES 1,755                 2,000                 683                     1,639                 2,300                 2,500                  5430 PROFESSIONAL SERVICES ‐                          ‐                          ‐                           5450 TECHNICAL SUPPORT 4,037                 5,500                 899                     2,158                 3,600                 5,500                  5451 ANNUAL SOFTWARE SUPPORT ‐                          2,650                 ‐                          ‐                           TOTAL 54‐CONTRACT SERVICES 39,829               38,150               12,179               29,230               27,100               36,000                55‐UTILITIES 5510 26‐5510 TELEPHONE SERVICES 1,289                 ‐                          1,350                 1,350                  5515 26‐5515 ELECTRIC 6,119                 11,000               2,019                 4,846                 11,000               8,100                  TOTAL 55‐UTILITIES 7,408                 11,000               2,019                 4,846                 12,350               9,450                  57‐MUNICIPAL FEES CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 31 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 26‐MUNICIPAL COURT ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 5703 JUDICIAL FEE COUNTY JFCT 3,984                 4,000                 1,302                 3,125                 3,100                 4,000                  5704 JUDICIAL FEE ‐ CITY ‐                          ‐                          ‐                           5707 STATE TRAFFIC FEE 14,314               14,000               4,588                 11,011               7,500                 14,000                5708 CONSOLIATED COURT COST 04 26,569               26,000               8,679                 20,830               14,600               26,000                5709 STATE JURY FEE ‐SJRF 2,657                 2,600                 868                     2,083                 1,500                 2,600                  5710 CONSOLIDATED COURT COST ‐                          75                       ‐                          ‐                          ‐                          75                        5714 JUVENILE CRIME & DELINQUENCY ‐                          22                       ‐                          ‐                          ‐                          22                        5719 JCPT ‐                          15                       ‐                          ‐                          ‐                          15                        5421 TPF FEES 946                     600                     466                     1,118                 780                     800                      5724 TECHNOLOGY FUND EXPENSE 1,600                 ‐                          ‐                          1,600                  5725 MUNICIPAL COURT OVER PAYMENTS 12                       20                       ‐                          ‐                          ‐                          20                        5731 FUGITIVE APPRENHENSION ‐                          75                       ‐                          ‐                          ‐                          75                        5733 CTVOC ‐                          90                       ‐                          ‐                          ‐                          90                        5734 IDF (COURT)1,327                 1,575                 434                     1,042                 730                     1,200                  5735 CHILD SAFETY &SEAT BELT VIOL ‐                          75                       ‐                          ‐                          ‐                          75                        5736 CORR.MGT.INSTIT.CJCF ‐                          20                       ‐                          ‐                          ‐                          20                        5738 CHILD SAFETY SEATS ‐                          ‐                          ‐                          40                        5739 CIVIL JUSTICE FEES 51                       40                       16                       38                       26                       40                        5745 COLLECTION AGENCY FEE 5,427                 5,000                 2,009                 4,822                 4,822                 5,000                  5746 TIME PAYMENT STATE 861                     1,500                 176                     422                     340                     1,000                  5751 TLFTA1 ‐ State 620                     ‐                          (80)                      (192)                   280                     400                      5752 TLFTA2 ‐ Omni 138                     ‐                          280                     400                      5753 TLFTA3 ‐ City ‐                          ‐                           TOTAL 57‐MUNICIPAL FEES 56,906               57,307               18,458               44,299               33,958               57,472                61‐CAPITAL OUTLAY 6120 BUILDING IMPROVEMENTS ‐                            6130 VEHICLES ‐                           6135 MOBILE EQUIPMENT ‐                           6140 FIRE IMPROVEMENTS ‐                           6145 FIRE EQUIPMENT ‐                           TOTAL 61‐CAPITAL OUTLAY ‐                          ‐                          ‐                          ‐                          ‐                          ‐                           TOTAL 26‐MUNICIPAL COURT 217,049             223,107             80,191               215,121             183,765             240,718              32 Budget Summary 2014 Actual 2015 Budget 2015 Ann 2015 Est 2016 Budget Difference % Change Salaries & Benefits 196,733        218,475        212,942        213,493        177,693        ($40,782)‐18.67% Supplies & Materials 8,084            9,245            28,149          9,245            9,245            $0 0.00% Maintenance & Operations 2,403            3,525            2,986            3,525            3,525            $0 0.00% Contract Services 21,984          18,750          12,641          18,750          26,250          $7,500 40.00% Utilities 6,022            4,700            4,217            4,700            4,700            $0 0.00% Capital Expenses ‐                     ‐                     ‐                     ‐                     ‐                     $0 ‐ Debt Service Other Department Expense Transfers Total 235,226        254,695        260,934        249,713        221,413        (33,282)        ‐13.07% Authorized Employees 2014 2015 2016 Full Time 3 3 2 * Part Time 0 0 0 *Administrative Assistant now shown in Public Works Administration. 25000 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 33 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 28‐DEVELOPMENT SERVICES ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 28‐5110 SALARIES 151,603             163,000             69,843               167,623             167,625             135,567              5111 28‐5111 MERIT INCREASE ‐                          2,334                 ‐                          ‐                          2,711                  5117 28‐5117 VACATION COMPENSATION ‐                          ‐                           5120 28‐5120 OVERTIME ‐                          500                     ‐                          ‐                          500                     ‐                           5125 28‐5125 LONGEVITY PAY 616                     772                     760                     1,824                 772                     760                      5130 28‐5130 FICA 11,536               13,533               4,662                 11,189               11,190               10,726                5140 28‐5140 RETIREMENT 10,881               12,736               4,596                 11,030               11,030               10,109                5150 28‐5150 HEALTH INSURANCE 20,677               23,400               8,390                 20,136               20,136               15,600                5160 28‐5160 WORKER'S COMPENSATION 613                     1,100                 475                     1,140                 1,140                 1,120                  5170 28‐5170 T.E.C.621                     1,000                 ‐                          ‐                          1,000                 1,000                  5175 28‐5175 EAP (EMPLOYER ASSIST. PROG)‐                          ‐                           5180 28‐5180 MEDICAL PHYSICALS 35                       50                       ‐                          ‐                          50                       50                        5182 28‐5182 BACKGROUND CHECKS ‐                          50                       ‐                          ‐                          50                       50                        5185 FLEX FEES 151                     ‐                           TOTAL 51‐SALARIES AND BENEFITS 196,733             218,475             88,726               212,942             213,493             177,693              52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES 2,030                 1,500                 709                     1,702                 1,500                 1,500                  5220 POSTAGE 82                       ‐                           5230  ADVERTISEMENT 1,000                 1,500                 140                     336                     1,500                 1,500                  5235 DUES AND SUBSCRIPTIONS 3,067                 3,500                 774                     25,000               3,500                 3,500                  5240 CONFERENCES AND TRAINING 278                     500                     ‐                          ‐                          500                     500                      5245 JANITORIAL SUPPLIES 309                     250                     158                     379                     250                     250                      5250 TOOLS & EQUIPMENT ‐                          100                     ‐                          ‐                          100                     100                      5255 WEARING APPAREL 434                     395                     176                     422                     395                     395                      5275 FILING FEES 884                     1,500                 129                     310                     1,500                 1,500                  5280 COMPUTER SYSTEMS ‐                          ‐                           5285 FURNITURE & FIXTURES ‐                           5298 NON CAPITAL SUPPLIES & MATERIALS ‐                           TOTAL 52‐SUPPLIES AND MATERIALS 8,084                 9,245                 2,086                 28,149               9,245                 9,245                  53‐MAINTENANCE AND OPERATIONS 5310 R & M BUILDING 387                     300                     188                     451                     300                     300                      5320 MOTOR VEHICLE FUEL 1,119                 1,000                 345                     828                     1,000                 1,000                  5325 R & M MOTOR VEHICLE 97                       225                     95                       228                     225                     225                      5332 OFFICE MACHINE LEASE 828                     2,000                 616                     1,478                 2,000                 2,000                  5345  LEASE EQUIPMENT (28)                      ‐                          ‐                           5397 DAMAGE CLAIMS ‐                          ‐                           TOTAL 53‐MAINTENANCE AND OPERAT 2,403                 3,525                 1,244                 2,986                 3,525                 3,525                  54‐CONTRACT SERVICES 5410 TML INSURANCE ‐                           5420 CONTRACTUAL SERVICES 800                     ‐                          ‐                          800                     800                      5430 PROFESSIONAL SERVICES 748                     1,200                 ‐                          ‐                          1,200                 6,200                  5440 HEALTH INSPECTIONS 13,125               9,000                 ‐                          ‐                          9,000                 9,000                  5450 TECHNICAL SUPPORT 4,861                 4,500                 2,017                 4,841                 4,500                 4,500                  5451 ANNUAL SOFTWARE SUPPORT 3,250                 3,250                 3,250                 7,800                 3,250                 5,750                  TOTAL 54‐CONTRACT SERVICES 21,984               18,750               5,267                 12,641               18,750               26,250                CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 34 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 28‐DEVELOPMENT SERVICES ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 55‐UTILITIES 5510 TELEPHONE SERVICES 1,028                 ‐                          ‐                          ‐                           5515 ELECTRIC 2,740                 2,600                 749                     1,798                 2,600                 2,600                  5516 GAS SERVICE 954                     900                     508                     1,219                 900                     900                      5520 CELL PHONE 1,300                 1,200                 500                     1,200                 1,200                 1,200                  TOTAL 55‐UTILITIES 6,022                 4,700                 1,757                 4,217                 4,700                 4,700                   61‐CAPITAL OUTLAY 6120 BUILDING IMPROVEMENTS ‐                           6130 VEHICLES ‐                           6135 MOBILE EQUIPMENT ‐                           6140 DEVELOPMENT SERVICES IMPROVEMENTS ‐                           6145 DEVELOPMENT SERVICES EQUIPMENT ‐                           TOTAL 61‐CAPITAL OUTLAY ‐                          ‐                          ‐                          ‐                          ‐                          ‐                           TOTAL 28‐DEVELOPMENT SERVICES 235,226             254,695             99,080               260,934             249,713             221,413              35 Budget Summary 2014 Actual 2015 Budget 2015 Annualized 2015 Est 2016 Budget Difference % Change Salaries & Benefits 164,087        219,313        193,853                  217,917        236,031        $16,718 7.62% Supplies & Materials 7,329             8,194             28,926                    5,380             8,194             $0 0.00% Maintenance & Operations 89,856           137,900        54,598                    69,100           112,900        ($25,000)‐18.13% Contract Services 1,479             4,800             ‐                               4,800             4,800             $0 0.00% Utilities 56,497           60,600           70,572                    62,904           74,590           $13,990 23.09% Capital Expenses 100,483        52,200           ‐                               51,275           75,000           $22,800 43.68% Debt Service ‐                      51,535           51,535                    51,565           51,536           $1 0.00% Other Department Expense Transfers Total 419,731        534,542        399,484                  462,941        563,051        28,509          5.33% Authorized Employees 2014 2015 2015 2015 2016 Full Time 3 4 4 4 4 Part Time 0 0 0 0 0 25000 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 36 2012‐13 2013‐14 2014‐15 2014‐15 2015‐16 ACTUAL ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 114,798             113,640             128,909             140,750             153,038              5111 ‐                          ‐                          3,060                  5117 ‐                          ‐                          1,700                 1,700                  5120 601                    120                    50                       500                    500                     5125 1,484                 1,600                 4,186                 1,768                 1,960                  5130 8,672                 8,663                 9,365                 13,580               12,137                5140 8,041                 8,059                 8,561                 12,781               11,439                5150 21,013               23,403               20,926               27,300               31,200                5160 7,471                 7,922                 21,857               18,104               19,563                5170 208                    630                     ‐                          1,284                 1,284                  5175 93                        ‐                           ‐                           5180 50                        ‐                          100                    100                     5182 ‐                           ‐                          50                       50                        162,381            164,087            193,853            217,917            236,031             52‐SUPPLIES AND MATERIALS 5210 15                       81                       ‐                           5223 1,082                 1,264                 ‐                          1,200                 1,500                  5235 887                    1,242                 180                    180                    1,000                  5240 7                         8                         ‐                          50                       100                     5245 284                    100                    ‐                           5250 1,950                 1,978                 25,000                5255 1,364                 1,401                 1,805                 2,000                 2,794                  5260 2,124                 224                    1,942                 1,950                 2,800                  5280 ‐                           5285 ‐                           5298 1,031                  ‐                           7,712                 7,329                 28,926               5,380                 8,194                  53‐MAINTENANCE AND OPERATIONS 5310 771                    1,135                 996                    1,000                 2,300                  5320 8,418                 7,926                 6,797                 5,000                 10,000                5325 2,597                 6,194                 8,090                 8,000                 9,000                  5326 10,036               5,646                 1,896                 1,000                 5,000                  5330 4,655                 66                       118                     ‐                           ‐                           5345 ‐                           ‐                           CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 37 2012‐13 2013‐14 2014‐15 2014‐15 2015‐16 ACTUAL ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 5360 25,657               19,463               23,244               50,000               75,000                5370 4,903                  ‐                           ‐                           ‐                           5380 9,501                 13,457               4,100                 11,600                5390 ‐                           ‐                           ‐                           5397 194                     ‐                           ‐                           5398 1,530                 44,523                ‐                           ‐                           63,359               89,856               54,598               69,100               112,900             54‐CONTRACT SERVICES 5410 2,792                  ‐                           5420 ‐                           ‐                          4,800                 4,800                  5430 740                    550                     ‐                           ‐                           5450 302                    929                     ‐                           ‐                           3,834                 1,479                  ‐                          4,800                 4,800                  55‐UTILITIES 5515 53,207               55,847               69,972               62,304               73,990                5520 775                    650                    600                    600                    600                     53,982               56,497               70,572               62,904               74,590                61‐CAPITAL OUTLAY 6120 ‐                           6130 ‐                           6135 20,854               66,968                ‐                          1,275                  ‐                           6140 10,800                ‐                          50,000               75,000                6145 ‐                           6146 22,715                20,854               100,483             ‐                          51,275               75,000                70‐DEBT PAYMENTS 7006 40,569               40,569               38,324                7099 ‐                          10,966               10,996               13,212                ‐                           ‐                          51,535               51,565               51,536                38 2012‐13 2013‐14 2014‐15 2014‐15 2015‐16 ACTUAL ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 312,123            419,731            399,484            462,941            563,051             39 Budget Summary 2014 Actual 2015 Budget 2/28/2015 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 314,533          349,127        123,277        295,865           316,032        329,572        ($19,555)‐5.60% Supplies & Materials 39,274            45,125          15,982          63,357             41,847          34,655          ($10,470)‐23.20% Maintenance & Operations 48,480            67,200          16,336          39,206             60,000          62,500          ($4,700)‐6.99% Contract Services 588                  20,000          ‐                     ‐                       22,902          26,000          $6,000 30.00% Utilities 12,389            22,400          9,033            21,679             34,150          33,913          $11,513 51.40% Capital Expenses 27,018            47,000          2,760            6,624               39,860          62,700          $15,700 33.40% Debt Service ‐ Community Centers ‐ Transfers Total 442,282          550,852        167,388        426,731           514,791        549,340        (1,512)             ‐0.27% Authorized Employees 2014 2015 2015 2015 2016 Full Time 6 6 6 6 6 Part Time 3 3 3 3 2 25000 Park and Recreation Department 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 40 DEPARTMENTAL EXPENDITURES 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 32‐PARKS ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110  REGULAR SALARIES 194,765             205,000             79,894               191,746             191,800             198,357              5111 MERIT INCREASE ‐                          3,150                 ‐                          ‐                          3,967                  5112  PART‐TIME SALARIES 34,330               30,000               4,350                 10,440               30,000               30,000                5117  VACATION COMPENSATION ‐                          1,500                 ‐                          ‐                          1,500                 1,500                  5120  OVERTIME 5,279                 5,000                 2,499                 5,998                 6,000                 6,000                  5125  LONGEVITY PAY 1,304                 1,532                 1,172                 2,813                 1,532                 1,460                  5130 FICA 15,904               23,050               5,685                 13,644               14,000               15,635                5140 RETIREMENT 14,317               21,695               5,411                 12,986               13,000               14,736                5150 HEALTH INSURANCE 41,455               46,800               17,018               40,843               46,800               46,800                5160  WORKER'S COMPENSATION 5,409                 9,500                 6,743                 16,183               9,500                 9,217                  5170  T.E.C.1,455                 1,600                 348                     835                     1,600                 1,600                  5175 EAP (EMPLOYER ASSIST.PROG)‐                          ‐                           5180 MEDICAL/PHYSICALS 105                     200                     120                     288                     200                     200                      5185 BACKGROUND CHECKS 50                       100                     37                       89                       100                     100                      160                      TOTAL 51‐SALARIES AND BENEFITS 314,533             349,127             123,277             295,865             316,032             329,572              52‐SUPPLIES AND MATERIALS 5210  OFFICE SUPPLIES 290                     ‐                          100                     100                      5211 LANDSCAPE MATERIAL 2,695                 5,000                 429                     1,030                 4,000                 4,000                  5213 BUILDING SUPPLIES ‐                           5215 FOOD ‐                           5220 POSTAGE 25,000                5221 BEAUTIFICATION BOARD 805                     2,000                 269                     646                     1,500                 ‐                           5222 BOARDS & COMMISSIONS 50                       300                     ‐                          300                     ‐                           5223 CHEMICAL SUPPLIES 19,787               20,000               7,887                 18,929               18,000               19,000                5230 ADVERTISING 127                     200                     90                       216                     300                     100                      5235 DUES AND SUBSCRIPTIONS 1,621                 1,400                 1,303                 3,127                 3,900                 440                      5240 CONFERENCES AND TRAINING 25                       100                     42                       101                     60                       2,515                  5245  JANITORIAL SUPPLIES 2,244                 2,000                 615                     1,476                 2,000                 2,000                  5250  TOOLS & EQUIPMENT 2,377                 2,500                 2,425                 5,820                 2,800                 2,500                  5255  WEARING APPAREL 2,027                 2,400                 634                     1,522                 2,400                 2,700                  5260 SAFETY EQUIPMENT 664                     1,000                 540                     1,296                 1,000                 1,000                  5270 PROGRAM SUPPLIES 3,617                 4,750                 548                     1,315                 2,000                 ‐                           5280 COMPUTER SYSTEMS ‐                           5285 FURNITURE AND FIXTURES 3,475                 1,200                 2,880                 3,487                 300                      5298 NON CAPITAL SUPPLIES AND MATERIALS 2,945                 ‐                           TOTAL 52‐SUPPLIES AND MATERIALS 39,274               45,125               15,982               63,357               41,847               34,655                53‐MAINTENANCE AND OPERATIONS 5310 R&M BUILDING AND STRUCTURES 5,264                 2,500                 749                     1,798                 2,500                 2,500                  5320 MOTOR VEHICLE FUEL 19,063               21,000               4,513                 10,831               18,000               15,000                5325 R & M MOTOR VEHICLE 2,402                 10,000               459                     1,102                 9,000                 9,500                  5326 R & M MINOR EQUIPMENT 4,821                 4,000                 534                     1,282                 2,000                 3,000                  5329 CHRISTMAS LIGHTS & ACCESSORIES ‐                          1,500                 381                     914                     400                     2,500                  5333 FLAGS 2,000                 ‐                          1,200                 1,500                  5343 PARK MAINTENANCE 14,994               20,000               485                     1,164                 25,000               25,000                5345  LEASE EQUIPMENT 479                     1,200                 8,594                 20,626               900                     1,000                  5347 VANDALISM REPLACEMENT ‐                          325                     780                     ‐                          ‐                           5360 SYSTEM MAINTENANCE 1,457                 4,000                 296                     710                     1,000                 2,500                  5390 RADIOS ‐                          1,000                 ‐                          ‐                          ‐                          ‐                           5397 DAMAGE CLAIMS ‐                           TOTAL 53‐MAINTENANCE AND OPERAT 48,480               67,200               16,336               39,206               60,000               62,500                CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 41 DEPARTMENTAL EXPENDITURES 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 32‐PARKS ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 54‐CONTRACT SERVICES 5410 TML INSURANC ‐                          ‐                          ‐                           5430 PROFESSIONAL SERVICES ‐                           5450 TECHNICAL SUPPORT 588                     ‐                           5471 CONTRACT TREE MAINTENANCE ‐                          2,902                 3,000                  5472 CONTRACT MOWING ‐                          20,000               ‐                          ‐                          20,000               23,000                TOTAL 54‐CONTRACT SERVICES 588                    20,000               ‐                          ‐                          22,902               26,000                55‐UTILITIES 5510 32‐5510 TELEPHONE SERVICE 576                     ‐                          ‐                          1,750                 1,750                  5515 32‐5515 ELECTRIC 10,783               21,500               8,680                 20,832               30,556               30,284                5516 GAS SERVICE 175                     900                     353                     847                     1,244                 1,279                  5520 32‐5520 CELL PHONE 855                     ‐                          600                     600                      TOTAL 55‐UTILITIES 12,389               22,400               9,033                 21,679               34,150               33,913                61‐CAPITAL OUTLAY  6120 BUILDING IMPROVEMENTS ‐                           6130 VEHICLES 12,135               32,000               ‐                          ‐                          ‐                           6135 MOBILE EQUIPMENT ‐                          15,000               2,760                 6,624                 2,760                  6140 PARKS IMPROVEMENTS 14,883               ‐                          ‐                          ‐                          7,800                  6145 PARKS EQUIPMENT ‐                          37,100               54,900                TOTAL 61‐CAPITAL OUTLAY 27,018               47,000               2,760                 6,624                 39,860               62,700                TOTAL 32‐PARKS 442,282             550,852             167,388             426,731             514,791             549,340              42 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits ‐                        ‐                      ‐                         ‐                      ‐                      $0 ‐ Supplies & Materials 199                   1,800             25,000              ‐                      5,400             $3,600 200.00% Maintenance & Operations 4,365                10,050           2,052                2,750             10,250           $200 1.99% Contract Services 10,315             5,000             6,965                5,000             5,000             $0 0.00% Utilities 5,680                5,800             5,870                5,800             5,800             $0 0.00% Capital Expenses ‐                        ‐                      ‐                         ‐                      ‐                      $0 ‐ Debt Service ‐ Community Centers ‐ Transfers Total 20,559             22,650           39,887              13,550           26,450           3,800              16.78% Authorized Employees 2014 2015 2015 2015 2016 Full Time 0 0 6 6 0 Part Time 0 0 3 3 0 25000 Park and Recreation Department 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 43 DEPARTMENTAL EXPENDITURES 2011‐12 2012‐13 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 32‐RECREATION ACTUAL ACTUAL ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 34‐5110 REGULAR SALARIES ‐                            5111 34‐5111 MERIT INCREASE ‐                            5112 34‐5112 PART‐TIME SALARIES ‐                            5117 34‐5117 VACATION COMPENSATION ‐                            5120 34‐5120 OVERTIME ‐                            5125 34‐5125 LONGEVITY PAY ‐                            5130 34‐5130 FICA ‐                            5140 34‐5140 RETIREMENT ‐                            5150 34‐5150 HEALTH INSURANCE ‐                            5160 34‐5160 WORKER'S COMPENSATION ‐                            5170 34‐5170 T.E.C.‐                            5175 34‐5175 EAP (EMPLOYER ASSIST.PROG)‐                            5180 34‐5180 MEDICAL/PHYSICALS ‐                            5185 34‐5182 BACKGROUND CHECKS ‐                            TOTAL 51‐SALARIES AND BENEFITS ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES ‐                            5211 LANDSCAPE MATERIAL ‐                           ‐                           400                     ‐                           ‐                            5213 BUILDING SUPPLIES 24                        108                     49                        400                     ‐                           ‐                            5215 FOOD ‐                           500                      5220 POSTAGE 25,000                5221 BEAUTIFICATION BOARD ‐                            5222 BOARDS AND COMMISSIONS ‐                            5223 CHEMICAL SUPPLIES ‐                            5230 ADVERTISING ‐                           200                      5235 DUES AND SUBSCRIPTIONS ‐                            5240 CONFERENCES AND TRAINING ‐                            5245 JANITORIAL SUPPLIES 270                     354                     150                     1,000                  ‐                           ‐                            5250 TOOLS & EQUIPMENT ‐                            5255 WEARING APPAREL ‐                            5260 SAFETY EQUIPMENT ‐                            5270 PROGRAM SUPPLIES/SPECIAL EVENTS ‐                           4,700                   5280 COMPUTER SYSTEMS ‐                            5285 FURNITURE AND FIXTURES ‐                            5298 NON CAPITAL SUPPLIES AND MATERIALS ‐                            TOTAL 52‐SUPPLIES AND MATERIALS 294                     461                     199                     1,800                   ‐                           25,000                ‐                           5,400                   53‐MAINTENANCE AND OPERATIONS 5310 R&M BUILDING AND STRUCTURES 8,746                  3,698                  3,585                  9,000                  855                     2,052                  2,500                  9,000                   5320 MOTOR VEHICLE FUEL ‐                            5325 R & M MOTOR VEHICLE ‐                            5326 R & M MINOR EQUIPMENT ‐                            5329 CHRISTMAS LIGHTS & ACCESSORIES ‐                            5333 FLAGS ‐                            5343 SPORTS  FIELD MAINTENANCE ‐                            5345 LEASE EQUIPMENT 1,000                  555                     780                     800                     ‐                           ‐                            5347 VANDALISM REPLACEMENT ‐                           476                     250                     ‐                           ‐                           250                     250                      5360 SYSTEM MAINTENANCE ‐                           1,000                   5390 RADIOS ‐                            5397 DAMAGE CLAIMS ‐                            TOTAL 53‐MAINTENANCE AND OPERAT 9,746                  4,729                  4,365                  10,050               855                     2,052                  2,750                  10,250                54‐CONTRACT SERVICES 5410 TML INSURANC ‐                            5430 PROFESSIONAL SERVICES 5,000                  5,000                  10,315               5,000                  2,902                  6,965                  5,000                  5,000                   5450 TECHNICAL SUPPORT ‐                            5471 CONTRACT TREE MAINTENANCE ‐                            5472 CONTRACT MOWING ‐                            TOTAL 54‐CONTRACT SERVICES 5,000                  5,000                  10,315               5,000                  2,902                  6,965                  5,000                  5,000                   55‐UTILITIES 5510 34‐5510 TELEPHONE SERVICE ‐                            5515 34‐5515 ELECTRIC 4,578                  4,342                  4,853                  5,000                  1,866                  4,478                  5,000                  5,000                   5516 GAS SERVICE 349                     476                     827                     800                     580                     1,392                  800                     800                      5520 34‐5520 CELL PHONE ‐                            CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 44 DEPARTMENTAL EXPENDITURES 2011‐12 2012‐13 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 32‐RECREATION ACTUAL ACTUAL ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT TOTAL 55‐UTILITIES 4,927                  4,818                  5,680                  5,800                  2,446                  5,870                  5,800                  5,800                   61‐CAPITAL OUTLAY  6120 BUILDING IMPROVEMENTS ‐                            6130 VEHICLES ‐                            6135 MOBILE EQUIPMENT ‐                            6140 RECREATION IMPROVEMENTS ‐                            6145 RECREATION EQUIPMENT ‐                            TOTAL 61‐CAPITAL OUTLAY ‐                           ‐                           ‐                           ‐                           ‐                           ‐                           ‐                           ‐                            TOTAL 34‐RECREATION 19,967               15,008               20,559               22,650               6,203                  39,887               13,550               26,450                45 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 193,551        200,817        192,989        200,264        212,055        $11,238 5.60% Supplies & Materials 7,876             11,905           42,258           10,930           9,575             ($2,330)‐19.57% Maintenance & Operations 57,589           9,400             4,349             8,611             9,311             ($89)‐0.95% Contract Services 2,024             6,300             7,128             4,995             5,100             ($1,200)‐19.05% Utilities 8,697             7,600             6,326             8,440             9,749             $2,149 28.28% Capital Expenses ‐                 4,200.00       ‐                 4,200.00       ‐                 ($4,200)‐100.00% Debt Service Other Department Expense 11,241           18,100           21,350           18,000           26,450            Transfers Total 280,978        258,322        274,401        255,440        272,240        5,568          2.16% Authorized Employees 2014 2015 2016 Full Time 2 3 3 Part Time 2 2 2 25000 Library Department Description and Responsibilities The Library provides written, audio and video materials for loan to the public.  The library also provides computer and internet  access free of charge.  Librarians assist customers with researching a wide range of subjects.  The Library also provides a wide  range of educational programs to both adults and children. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 46 2011‐12 2012‐13 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 42‐LIBRARY ACTUAL ACTUAL ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 REGULAR SALARIES 96,650$             142,981$           135,283$           129,000$           54,650$             131,160             129,000             131,000              5111 MERIT INCREASE ‐                           ‐                           ‐                           2,700                   5112 TEMP/PART TIME SALARIES 1,571                  1,439                  11,005               20,000               7,490                  17,976               20,000               29,190                5117 VACATION COMPENSATION ‐                           500                     ‐                           ‐                           500                     500                      5120 OVERTIME 9                          99                        200                     ‐                           ‐                           500                     200                      5125 LONGEVITY PAY 1,784                  1,880                  720                     872                     864                     2,074                  864                     1,008                   5130 FICA 7,583                  11,017               11,265               12,799               4,313                  10,351               12,000               12,579                5140 RETIREMENT 5,893                  9,246                  8,998                  12,046               3,562                  8,549                  12,000               9,406                   5150 HEALTH INSURANCE 14,234               22,300               24,423               23,400               8,843                  21,223               23,400               23,400                5160 WORKER'S COMPENSATION 319                     321                     376                     700                     420                     1,008                  700                     772                      5170 T.E.C.871                     315                     988                     1,200                  217                     521                     1,200                  1,200                   5175 EMPLOYER ASSIST.PROG 64                        93                        ‐                           ‐                            5180 MEDICAL/PHYSICALS 35                        70                        70                        50                        35                        84                        50                        50                         5182 BACKGROUND CHECKS 5                          5                          21                        50                        18                        43                        50                        50                         5185 FLEX FEES 303                     ‐                            TOTAL 51‐SALARIES AND BENEFITS 129,018             189,668             193,551             200,817             80,412               192,989             200,264             212,055              52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES 1,740$               2,158$               1,930$               2,600$               1,122$               2,693                  2,700                  2,800                   5215 FOOD 26                        32                        30                         ‐                            ‐                           30                        50                         5220 POSTAGE 269                     351                      ‐                            5235 DUES & REGISTRATIONS 642                     1,150                  807                     1,675                  160                     25,000               1,400                  1,675                   5240 TRAVEL EXPENSE ‐                           143                     1,546                  1,750                  ‐                           ‐                           1,750                  1,750                   5245 JANITORIAL SUPPLIES 660                     953                     847                     1,500                  323                     775                     1,400                  1,500                   5270 PROGRAMS AND LIBRARY SUPPLIES 1,841                  1,967                  1,684                  2,100                  148                     355                     2,100                   5280 COMPUTER SYSTEMS 679                     1,200                  ‐                           1,200                  1,200                   5285 FURNITURE AND FIXTURES 1,050                  5,598                  13,435               350                     600                      5298 NON CAPITAL SUPPLIES AND MATERIALS 662                     611                     ‐                            TOTAL 52‐SUPPLIES AND MATERIALS 5,571                  7,251                  7,876                  11,905               7,351                  42,258               10,930               9,575                   53‐MAINTENANCE AND OPERATIONS 5310 R & M BUILDING 8,077$               9,255$               2,718$               5,500$               724$                   1,738                  5,000                  6,000                   5326 R&M MINOR EQUIPMENT 262                     317                     1,084                  1,400                  ‐                           ‐                           1,000                  700                      5332  OFFICE MACHINE LEASE ‐                           346                     2,500                  1,088                  2,611                  2,611                  2,611                   5397 DAMAGE CLAIMS 258                      5398 NON CAPITAL MAINTENANCE AND OPERATIONS 53,441               ‐                            TOTAL 53‐MAINTENANCE AND OPERAT 8,339                  9,830                  57,589               9,400                  1,812                  4,349                  8,611                  9,311                   54‐CONTRACT SERVICES 5410 TML INSURANCE 3,723$               ‐                            5420 CONTRACTUAL SERVICES 2,458                  3,717                  360                     3,225                  2,335                  5,604                  3,295                  2,200                   5430 PROFESSIONAL SERVICES 986                      ‐                            5450 TECHNICAL SUPPORT 938                     174                     183                     1,100                   ‐                            ‐                           800? 1,100                   5451 ANNUAL SOFTWARE SUPPORT ‐                           1,467                  1,481                  1,975                  635                     1,524                  1,700                  1,800                   TOTAL 54‐CONTRACT SERVICES 3,396                  10,067               2,024                  6,300                  2,970                  7,128                  4,995                  5,100                   55‐UTILITIES 5510 TELEPHONE SERVICES ‐$                    831$                   1,168$               ‐$                    ‐                           650                     611                      5515 ELECTRIC 6,735                  6,158                  6,782                  7,000                  2,436                  5,846                  7,190                  8,538                   5516 GAS SERVICE 97                        ‐                            5520 CELL PHONE 300                     650                     600                     200                     480                     600                     600                      TOTAL 55‐UTILITIES 6,735                  7,288                  8,697                  7,600                  2,636                  6,326                  8,440                  9,749                   56‐GRANT EXPENSE 5610 GRANT EXPENSE ‐                      ‐                            5624 GRANT MATCH ‐                            TOTAL 56‐GRANT EXPENSE ‐                      ‐                      ‐                      ‐                      ‐                      ‐                      ‐                      ‐                       58‐OTHER DEPARTMENT EXPENSE 5860 PRINT BOOKS/MATERIALS 15,343               13,663               11,105               18,100               8,896                  21,350               18,000               9,550                   PERIODICALS 1,150                   5862 eBOOKS and eAUDIO 136                     ‐                           5,000                   5864 AUDIOBOOKS ‐                           1,500                   5866 DVDs ‐                           1,500                   CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 47 2011‐12 2012‐13 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 42‐LIBRARY ACTUAL ACTUAL ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 5868 OTHER ELECTRONIC SERVICES ‐                           250                      5869 OTHER COLLECTION MATERIALS ‐                           300                      LIBRARY SUPPLIES 1,000                   PROGRAM SUPPLIES 700                      PROGRAM SERVICES 5,500                   TOTAL 58‐OTHER DEPARTMENT EXPENSE 15,343               13,663               11,241               18,100               8,896                  21,350               18,000               26,450                61‐CAPITAL OUTLAY  6120 BUILDING IMPROVEMENTS 4,200                  ‐                           4,200                   6130 VEHICLES ‐                            6135 MOBILE EQUIPMENT ‐                            6140 LIBRARY IMPROVEMENTS ‐                            6145 LIBRARY EQUIPMENT ‐                            TOTAL 61‐CAPITAL OUTLAY ‐                           ‐                           ‐                           4,200                  ‐                           ‐                           4,200                  ‐                            TOTAL 42‐LIBRARY 168,402             237,767             280,978             258,322             104,077             274,401             255,440             272,240              48 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits Supplies & Materials $6,990 $0 $0 $0 $0 Maintenance & Operations Contract Services 625,801        635,000        662,582        665,000        700,000        $65,000 10.24% Utilities Capital Expenses Debt Service Other Department Expense Transfers Total $632,791 $635,000 $662,582 $665,000 $700,000 $65,000 10.24% Authorized Employees 2014 2015 2016 Full Time 0 0 0 Part Time 0 0 0 25000 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 49 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 66‐SOLID WASTE ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 52‐SUPPLIES AND MATERIALS 66‐5220 POSTAGE 6,990 TOTAL 52‐SUPPLIES AND MATERIALS 6,990 00000 54‐CONTRACT SERVICES 66‐5420 CONTRACTUAL 625,801 635,000 276,076 662,582 665,000 700,000 TOTAL 54‐CONTRACT SERVICES 625,801 635,000 276,076 662,582 665,000 700,000 TOTAL 66‐SOLID WASTE 632,791 635,000 276,076 662,582 665,000 700,000 CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 50 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits Supplies & Materials Maintenance & Operations Contract Services $0 ‐ Utilities Capital Expenses Debt Service Other Department Expense Transfers 437,100        785,021        763,278        766,225        806,869        $21,848 2.78% Total $437,100 $785,021 $763,278 $766,225 $806,869 $21,848 2.78% Authorized Employees 2014 2015 2016 Full Time 0 0 0 Part Time 0 0 0 General Fund Transfers Department Description and Responsibilities The City transfers between funds in order to properly account for revenues and expenses. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 51 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 74‐TRANSFERS ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED  74‐TRANSFERS  7411  TRANSFER TO EMPLOYEE BENEFIT FUND  7404  Transfer to Capital Improvement Fund 437,100        350,000        350,000        350,000        350,000        350,000         7499  Transfer to Internal Service Fund 435,021        172,199        413,278        416,225        456,869          TOTAL TRANSFERS 437,100        785,021        522,199        763,278        766,225        806,869         CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 GENERAL FUND EXPENDITURES BY DEPARTMENT 52 2014 2015 2015 2016 Revenue Summary Actual Budget 15 Annual Estimate Budget Difference % Change Property Tax 745,007$   780,763$   783,663$    790,723$    7,060$          0.90% Interest Income 113             3,000         100              100              ‐                     0.00% Transfer from 4B 212,500     212,500     212,500      212,500      ‐                     0.00% Other ‐ Total Revenues 957,620     996,263     996,263      1,003,323   7,060            0.71% 2014 2015 2015 2016 Expenditure Summary Actual Budget Estimate Budget Difference % Change Debt Payments 800,405     837,728     837,728      836,788      (940)                ‐0.11% Transfers 110,000     158,535     158,535      166,536      8,001            5.05% Total Expenditures 910,405     996,263     996,263      1,003,324   7,061            0.71% Revenue Over (Under) Expenditure 47,215       ‐                  ‐                   (1)                 (1)                    Beginning Fund Balance 236,535     236,536     236,539      236,540       Ending Fund Balance 283,750     236,536     236,539      236,539       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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 53 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 70‐DEBT PAYMENTS 7020 CO 2006 Principal 188,600$          202,400$          202,400$          211,600$           7021 CO 2006 Interest 82,776              67,411 67,411 59,316 7023 CO 2007 Principal 23,800              25,500 25,500 27,200 7024 CO 2007 Interest 21,689              19,523 19,523 18,401 7026 CO 2009 Principal 155,000            165,000 165,000 170,000 7027 CO 2009 Interest 115,175            104,150 104,150 98,375 7028 Refunding 2012 Principal 173,800            182,600 182,600 184,800 7029 Refunding 2012 Interest 38,610              31,614 31,614 27,962 7030 CO 2013 Principal ‐                         19,800 19,800 19,800 7031 CO 2013 Interest ‐                         19,230 19,230 18,834 7080 Bond Administration Fees 955 500 500 500 TOTAL 70 DEBT PAYMENTS 800,405            837,728            837,728            836,788             74‐TRANSFERS 7401 TRANSFER TO GENERAL FUND 110,000            158,535            158,535            166,536             TOTAL 74‐TRANSFERS 110,000            158,535            158,535            166,536             TOTAL DEBT SERVICE 910,405$          996,263$          996,263$          1,003,324$        CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 Expenditure by Department 54 2013‐14 2014‐15 2/28/2015 2014‐15 2014‐15 2015‐16 ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED Water 4110  Water Billing 1,300,279         1,570,000         545,683            1,364,208         1,365,000         1,650,000          4112 Water Meter Revenue 8,000                 7,500                 5,500                 13,750              13,750              12,500               Total Water 1,308,279         1,577,500         551,183            1,377,958         1,378,750         1,662,500          4120 Total Sewer 1,160,499         1,400,000         521,286            1,303,215         1,300,000         1,568,000          Electric 4140 Electric Income 7,691,625         8,135,000         3,120,204         7,800,510         7,800,000         8,000,000          4141 Security Lights 66,183              75,000              28,347              70,868              70,000              70,000               4146 Pole Contact Fee 17,570              17,500              ‐                         17,500              17,500               4147 Saw Set Pole Fees 120                    2,500                 60                      150                    150                    2,500                  4148 Meter Bases 252                    123                    308                    300                    250                     Total Electric 7,775,750         8,230,000         3,148,734         7,871,835         7,887,950         8,090,250          Penalties & Fees 4151 Penalties 147,650            165,000            59,620              143,088            143,000            150,000             4152 Service Fees 50,491              50,000              24,040              57,696              55,000              55,000               Total Penaltaies and Fees 198,141            215,000            83,660              200,784            198,000            205,000             4800 Total Interest 12,073              10,000              4,710                 25,000              11,000              12,000               Miscellaneous Income 4910 Miscellaneous Income 1,141                 10,000              3,980                 9,552                 9,000                 10,000               4913 Credit Card Fees 21,985              25,000              9,984                 23,962              25,000              25,000               4915 Cash Over (Under)18                      ‐                          4930 Returned Check Fees 1,155                 1,000                 630                    1,512                 1,500                 1,500                  4988 Transfer from CIP ‐                          Total Miscellaneous 24,299              36,000              14,594              35,026              35,500              36,500               Total Revenues 10,479,041       11,468,500       4,324,167         10,813,817       10,811,200       11,574,250        CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 ENTERPRISE FUND REVENUES 55 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 286,318        325,000           294,528           320,911           372,397           51,486          15.84% Supplies & Materials 22,679          18,875              32,058              19,300              19,500              200               1.06% Maintenance & Operations 387,690        600,950           485,592           550,568           612,325           61,757          10.28% Contract Services 4,245            ‐                         7,682                8,500                8,500                ‐                      ‐ Utilities 126,025        225,900           140,707           160,122           189,718           29,596          13.10% Capital Expenses 39,511          107,905           ‐                         73,000              213,402           140,402        130.12% Debt Service ‐                      ‐ Other Department Expense ‐                      ‐ Transfers ‐                      ‐ Total 866,468        1,278,630        960,568           1,132,401        1,415,842        283,441        22.17% Authorized Employees 2014 2015 2016 Full Time 5 5 6 Part Time 0 0 0 Water Department Department Description and Responsibilities The Water Department operates and maintains the city's potable water system providing service to over 2000 customers. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 56 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 50‐WATER ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 50‐5110 REGULAR SALARIES 199,419             197,000             81,093               194,623             197,000             237,680              5111 50‐5111 MERIT INCREASE ‐ 3,930 ‐ ‐ 4,754  5112 50‐5112 PART‐TIME SALARIES 709 12,000               1,413 3,391 12,000               ‐  5117 50‐5117 VACATION COMPENSATI ‐ 2,000 ‐ ‐ 2,000 2,000  5120 50‐5120 OVERTIME 18,148               20,000               6,067 14,561               20,000               26,000                5125 50‐5125 LONGEVITY PAY 1,192 1,440 1,308 3,139 1,281 1,521  5130 50‐5130 FICA 16,240               18,910               6,274 15,058               18,910               19,168                5140 50‐5140 RETIREMENT 14,756               18,870               5,751 13,802               18,870               18,066                5150 50‐5150 HEALTH INSURANCE 28,966               39,000               14,187               34,049               39,000               46,800                5160 50‐5160 WORKER'S COMPENSATI 5,555 10,000               6,429 15,430               10,000               14,558                5170 50‐5170 T.E.C.1,043 1,700 144 346 1,700 1,700  5175 50‐5175 EAP (EMPLOYER ASSIS ‐ ‐  5180 50‐5180 MEDICAL/PHYSICALS 70 100 35 84 100 100  5182 50‐5182 BACKGROUND CHECKS 18 50 19 46 50 50  5185 FLEX FEES 202 ‐  5900 SAFETY AND INCENTIVE TOTAL 51‐SALARIES AND BENEFITS 286,318             325,000             122,720             294,528             320,911             372,397              52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES ‐ ‐  5220 POSTAGE 7,650 ‐ 1,500 1,500  5223 CHEMICAL SUPPLIES 4,304 6,000 2,210 25,000               6,000 6,000  5230 ADVTG (WA. DRINKING)1,695 1,300 ‐ ‐ 1,300 1,300  5235 DUES AND SUBSCRIPTIONS 2,416 3,000 462 1,109 2,500 3,000  5240 CONFERENCES AND TRAINING 4 200 ‐ ‐ ‐ 200  5245 JANITORIAL SUPPLIES 172 ‐ ‐  5250 MINOR TOOLS 1,813 2,500 913 2,191 2,500 2,500  5255 WEARING APPAREL 2,210 3,375 862 2,069 3,000 2,500  5260 SAFETY EQUIPMENT 2,415 2,500 704 1,690 2,500 2,500  5280 COMPUTER SYSTEMS ‐  5285 FURNITURE AND FIXTURES ‐  5298 NON CAPITAL SUPPLIES AND MATERIALS ‐  TOTAL 52‐SUPPLIES AND MATERIALS 22,679               18,875               5,151 32,058               19,300               19,500                53‐MAINTENANCE AND OPERATIONS 5305  CONTINGENCY RESERVE ‐  5310 R & M BUILDING 527 4,550 1,620 3,888 4,000 1,525  5315 LEASE‐ PUBLIC WORKS BLDG ‐ 600 ‐ ‐ ‐ ‐  5320 MOTOR VEHICLE FUEL 21,699               25,000               5,917 14,201               17,500               22,000                5325 R & M MOTOR VEHICLE 9,445 10,000               1,062 2,549 5,000 7,500  5326 R & M MINOR EQUIPME 4,436 5,000 744 1,786 2,500 5,000  5335 PERMIT FEES 35,792               34,500               10,920               26,208               30,000               34,500                5345 LEASE EQUIPMENT 715 800 325 780 780 800  5350 FRANCHISE FEES 78,500               32,708               78,499               78,500               99,000                5358 WATER MAIN APPLICAT 20,705               ‐ 120 288 288 ‐  5360 SYSTEM MAINTENANCE 28,309               90,000               14,948               35,875               50,000               70,000                5371 METER REPLACEMENT PROGRAM ‐  5372 WATER METER & BOXES 17,275               20,000               15,713               37,711               45,000               40,000                5373 R & M WATER WELLS 19,955               30,000               16,442               39,461               40,000               30,000                5374 R & M SCADA 6,882 10,000               625 1,500 5,000 10,000                5377 TESTING 6,007 12,000               2,115 5,076 12,000               12,000                5385 WATER PURCHASE 53,243               75,000               15,515               37,236               55,000               75,000                5386 UTILITY DEMAND CHARGE 189,181             205,000             83,556               200,534             205,000             205,000              5390 RADIOS ‐  CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 ENTERPRISE FUND EXPENDITURES BY DEPARTMENT 57 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 50‐WATER ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 ENTERPRISE FUND EXPENDITURES BY DEPARTMENT 5397 DAMAGE CLAIMS ‐                           5399 INVENTORY ADJUSTMENT (26,481)               TOTAL 53‐MAINTENANCE AND OPERAT 387,690             600,950             202,330             485,592             550,568             612,325              54‐CONTRACT SERVICES 5410 TML INSURANCE ‐                           5430 PROFESSIONAL SVCS 960                     ‐                          2,832                 6,797                 7,500                 7,500                  5450 TECHNICAL SUPPORT 3,285                 ‐                          369                     886                     1,000                 1,000                  TOTAL 54‐CONTRACT SERVICES 4,245                 ‐                          3,201                 7,682                 8,500                 8,500                  55‐UTILITIES 5510 50‐5510 TELEPHONE SERVICES 1,295                 ‐                          1,350                 1,335                  5515 50‐5515 ELECTRIC 123,782             225,000             58,275               139,860             157,872             187,483              5516 50‐5516 GAS SERVICE ‐                          ‐                          ‐                           5520 50‐5520 CELL PHONE 948                     900                     353                     847                     900                     900                      TOTAL 55‐UTILITIES 126,025             225,900             58,628               140,707             160,122             189,718              61‐CAPITAL OUTLAY  6120 BUILDING IMPROVEMENTS ‐                           6130 VEHICLES 32,406               33,000               ‐                          43,000               31,100                6135 MOBILE EQUIPMENT ‐                          92,302                6140 OTHER IMPROVEMENTS 7,105                 69,905               ‐                          25,000                6145 OTHER EQUIPMENT 5,000                 ‐                          5,000                 90,000                TOTAL 61‐CAPITAL OUTLAY 39,511               107,905             ‐                          ‐                          73,000               213,402              OTHER EXPENDITURES 50‐7100 DEPRECIATION EXPENSE ‐                           50‐9000 BAD DEBT EXPENSE ‐                           TOTAL OTHER EXPENDITURES ‐                          ‐                          ‐                          ‐                          ‐                          ‐                           TOTAL 50‐WATER 866,468             1,278,630         392,030             960,568             1,132,401         1,415,842          TOTAL 52‐53‐54 EXCLUDING WATER COSTS 172,190             339,825             111,611             287,562             318,368             360,325              58 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 145,471        143,725        156,120        158,337        151,071        $7,346 5.11% Supplies & Materials 15,245          27,840          27,957          14,200          18,540          ($9,300)‐33.41% Maintenance & Operations 78,332          296,660        194,179        240,634        329,540        $32,880 11.08% Contract Services 20,327          ‐                     ‐                     ‐                     500                $500 ‐ Utilities 163,589        175,600        161,508        176,877        208,064        $32,464 18.49% Capital Expenses 41,849          20,000          ‐                     20,000          ‐                     ($20,000)‐100.00% Debt Service Other Department Expense $0 ‐ Transfers Total $464,813 $663,825 $539,764 $610,048 $707,715 $43,890 6.61% Authorized Employees 2014 2015 2016 Full Time 2 2 2 Part Time 0 0 0 25000 Waste Water Department 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 59 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 54‐WASTE WATER ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 54‐5110 REGULAR SALARIES 98,110               92,000               44,189               106,054             106,000             95,000                5111 54‐5111 MERIT INCREASE ‐                          1,380                 ‐                          ‐                          1,862                  5117 54‐5117 VACATION COMPENSATI ‐                          1,000                 ‐                          ‐                          1,000                 1,000                  5120 54‐5120 OVERTIME 12,091               11,000               5,349                 12,838               13,000               15,000                5125 54‐5125 LONGEVITY PAY 760                     864                     856                     2,054                 856                     952                      5130 54‐5130 FICA 8,309                 9,031                 3,297                 7,913                 9,031                 8,707                  5140 54‐5140 RETIREMENT 7,853                 8,500                 3,241                 7,778                 8,500                 8,422                  5150 54‐5150 HEALTH INSURANCE 15,961               15,600               6,111                 14,666               15,600               15,600                5160 54‐5160 WORKER'S COMPENSATI 1,972                 3,500                 2,007                 4,817                 3,500                 3,678                  5170 54‐5170 T.E.C.415                     750                     ‐                          ‐                          750                     750                      5175 54‐5175 EAP (EMPLOYER ASSIS ‐                          ‐                           5180 54‐5180 MEDICAL/PHYSICALS ‐                          50                       ‐                          ‐                          50                       50                        5182 54‐5182 BACKGROUND CHECKS ‐                          50                       ‐                          ‐                          50                       50                        5900 SAFETY AND INCENTIVE TOTAL 51‐SALARIES AND BENEFITS 145,471             143,725             65,050               156,120             158,337             151,071              52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES ‐                          ‐                          ‐                           5220 POSTAGE 6,990                  5223 CHEMICAL SUPPLIES 3,262                 20,000               ‐                          ‐                          7,500                 10,000                5235 DUES AND SUBSCRIPTIONS 1,052                 1,500                 161                     386                     500                     1,500                  5240 CONFERENCES AND TRAINING ‐                          200                     ‐                          25,000               ‐                          200                      5245 JANITORIAL SUPPLIES 183                     ‐                          200                     200                      5250 TOOLS & EQUIPMENT 595                     1,500                 119                     286                     1,500                 1,500                  5255 WEARING APPAREL 839                     1,140                 248                     595                     1,000                 1,140                  5260 SAFETY EQUIPMENT 2,324                 2,000                 704                     1,690                 2,000                 2,000                  5270 LABORATORY SUPPLIES ‐                          1,500                 ‐                          1,500                 1,500                  5280 COMPUTER SYSTEMS ‐                          ‐                          ‐                           5285 FURNITURE AND FIXTURES ‐                          ‐                          500                      5298 NON CAPITAL SUPPLIES AND MATERIALS ‐                          ‐                          ‐                           TOTAL 52‐SUPPLIES AND MATERIALS 15,245               27,840               1,232                 27,957               14,200               18,540                53‐MAINTENANCE AND OPERATIONS 5310 R & M BUILDING 484                     10,000               ‐                          ‐                          2,000                 5,000                  5325 R & M MOTOR VEHICLE 340                     1,500                 15                       36                       50                       1,000                  5326 R & M EQUIPMENT 419                     ‐                          ‐                          500                      5335 PERMIT FEES 3,807                 7,000                 8,785                 21,084               21,084               20,800                5350 FRANCHISE FEES 70,000               29,167               70,001               70,000               94,080                5358 COLLECTION SYSTEM MAINTENANCE 10,000               6,915                 16,596               40,000               40,000                5360 PLANT MAINTENANCE 65,109               188,160             33,566               80,558               100,000             158,160              5377 TESTING 8,173                 10,000               2,460                 5,904                 7,500                 10,000                TOTAL 53‐MAINTENANCE AND OPERAT 78,332               296,660             80,908               194,179             240,634             329,540              54‐CONTRACT SERVICES 5430 PROFESSIONAL SERVICES ‐                          ‐                          ‐                           5450 TECHNICAL SUPPORT 588                     ‐                          ‐                          ‐                          500                      5498 NON CAPITAL CONTRACT SERVICES 19,739               ‐                          ‐                          ‐                           TOTAL 54‐CONTRACT SERVICES 20,327               ‐                          ‐                          ‐                          ‐                          500                     55‐UTILITIES 54‐5510 TELEPHONE SERVICES 1,678                 ‐                          ‐                          ‐                          ‐                           54‐5515 ELECTRIC 154,004             165,000             65,987               158,369             166,277             197,464              CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 ENTERPRISE FUND EXPENDITURES BY DEPARTMENT 60 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 54‐WASTE WATER ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 ENTERPRISE FUND EXPENDITURES BY DEPARTMENT 54‐5520 CELL PHONE 650                     600                     250                     600                     600                     600                      54‐5535 SOLID WASTE 7,257                 10,000               1,058                 2,539                 10,000               10,000                TOTAL 55‐UTILITIES 163,589             175,600             67,295               161,508             176,877             208,064              61‐CAPITAL OUTLAY  6120 BUILDING IMPROVEMENTS ‐                           6130 VEHICLES ‐                           6135 MOBILE EQUIPMENT ‐                           6140 OTHER IMPROVEMENTS 41,849               20,000               ‐                          20,000               ‐                           6145 OTHER EQUIPMENT ‐                           TOTAL 61‐CAPITAL OUTLAY 41,849               20,000               ‐                          ‐                          20,000               ‐                           OTHER EXPENDITURES 50‐7100 DEPRECIATION EXPENSE ‐                           50‐9000 BAD DEBT EXPENSE ‐                           TOTAL OTHER EXPENDITURES ‐                          ‐                          ‐                          ‐                          ‐                          ‐                           TOTAL 54‐WASTE WATER 464,813             663,825             214,485             539,764             610,048             707,715              61 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 528,926           534,719           537,319           528,989           533,968            ($751)‐0.14% Supplies & Materials 40,861             58,950              43,206              36,250              42,750              ($16,200)‐27.48% Maintenance & Operations 5,823,097       5,807,550        5,497,102        5,707,394        5,964,215         $156,665 2.70% Contract Services 30,072             63,600              61,198              30,100              67,200              $3,600 5.66% Utilities 9,387               9,000                8,316                10,350              12,357              $3,357 37.30% Capital Expenses 41,419             68,000              17,026              68,000              58,000              ($10,000)‐14.71% Debt Service 63,759             50,235              120,564           50,235              57,283              $7,048 14.03% Other Department Expense $0 ‐ Transfers $0 ‐ Total $6,537,521 $6,592,054 $6,284,730 $6,431,318 $6,735,773 $143,719 2.18% Authorized Employees 2014 2015 2016 Full Time 7 7 7 Part Time 0 0 0 25000 Electric Department Department Description and Responsibilities The electric department provides service to over 2000 customers and maintains the electrical distribution system with the City's Electric  service area. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 62 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 58‐ELECTRIC ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 58‐5110 REGULAR SALARIES 399,009             380,000             169,550             406,920             380,000             385,468              5111 58‐5111 MERIT INCREASE ‐                          5,700                 ‐                          ‐                          7,709                  5117 58‐5117 VACATION COMPENSATI ‐                          5,500                 ‐                          ‐                          5,500                 5,500                  5120 58‐5120 OVERTIME 5,347                 7,500                 1,397                 3,353                 7,500                 7,500                  5125 58‐5125 LONGEVITY PAY 4,384                 4,750                 4,720                 11,328               4,720                 5,056                  5130 58‐5130 FICA 30,179               34,293               11,748               28,195               34,293               30,556                5140 58‐5140 RETIREMENT 28,206               32,276               11,291               27,098               32,276               28,799                5150 58‐5150 HEALTH INSURANCE 55,602               54,600               20,692               49,661               54,600               54,600                5160 58‐5160 WORKER'S COMPENSATI 4,145                 7,500                 4,485                 10,764               7,500                 6,180                  5170 58‐5170 T.E.C.1,449                 2,500                 ‐                          ‐                          2,500                 2,500                  5175 58‐5175 EAP (EMPLOYER ASSIS ‐                          ‐                           5180 58‐5180 MEDICAL/PHYSICALS ‐                          50                       ‐                          ‐                          50                       50                        5182 58‐5182 BACKGROUND CHECKS ‐                          50                       ‐                          ‐                          50                       50                        5185 FLEX FEES 605                     ‐                           5900 SAFETY AND INCENTIVE TOTAL 51‐SALARIES AND BENEFITS 528,926             534,719             223,883             537,319             528,989             533,968              52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES 1,154                 2,000                 360                     864                     1,400                 2,000                  5215 FOOD 258                     500                     172                     413                     500                     500                      5220 POSTAGE 6,990                 ‐                           5230 ADVERTSING 715                     900                     275                     25,000               660                     900                      5235 DUES AND SUBSCRIPTIONS 12,080               13,000               428                     1,027                 9,000                 5,000                  5240 CONFERENCES AND TRAINING 784                     2,000                 ‐                          ‐                          140                     5,000                  5245 JANITORIAL SUPPLIES 769                     750                     165                     396                     350                     750                      5250 TOOLS & EQUIPMENT 8,606                 12,000               1,548                 3,715                 3,500                 12,000                5255 WEARING APPAREL 6,695                 8,600                 2,705                 6,492                 6,700                 8,600                  5260 SAFETY EQUIPMENT 2,234                 10,000               246                     590                     10,000               8,000                  5280 COMPUTER SYSTEMS 3,700                 ‐                            5285 FURNITURE AND FIXTURES 5,500                 1,962                 4,709                 4,000                    5298 NON CAPITAL SUPPLIES AND MATERIALS 576                     ‐                           TOTAL 52‐SUPPLIES AND MATERIALS 40,861               58,950               7,861                 43,206               36,250               42,750                53‐MAINTENANCE AND OPERATIONS 5310 R & M BUILDING 1,903                 4,000                 ‐                          ‐                          4,000                 4,000                  5320 MOTOR VEHICLE FUEL 17,290               20,000               3,860                 9,264                 10,000               20,000                5325 R & M MOTOR VEHICLE 18,281               20,000               5,682                 13,637               16,000               20,000                5326 R & M MINOR EQUIPME 4,210                 4,000                 143                     343                     4,000                 4,000                  5329 CHRISTMAS DISPLAY 1,025                 3,800                 1,324                 3,178                 3,800                 3,800                  5330 EQUIPMENT RENTAL ‐                          5,000                 ‐                          ‐                          5,000                  5340 HAZARDOUS WASTE DISPOSAL ‐                          1,000                 ‐                          ‐                          1,000                  5345 LEASE EQUIPMENT 1,409                 1,500                 560                     1,344                 1,344                 1,500                  5347 VANDALISM REPLACEME ‐                          1,000                 ‐                          ‐                          1,000                  5350 FRANCHISE FEES 393,352             398,750             166,146             398,750             398,750             485,415              5355 METER MAINTENANCE 4,264                 14,500               1,026                 2,462                 14,500               14,500                5360 SYSTEM MAINTENANCE 50,243               125,000             7,634                 18,322               50,000               155,000              5365 TRANSFORMERS 6,304                 49,000               2,850                 6,840                 25,000               49,000                5384 TRANSMISSION COSTS 660,000             354,775             851,460             980,000             1,000,000          5385 WHOLESALE UTILITY PURCHASE 5,258,546         4,500,000         1,746,459         4,191,502         4,200,000         4,200,000          5397 DAMAGE CLAIMS ‐                           5398 NON CAPITAL MAINTENANCE AND OPERAT 22,151                5399 INVENTORY ADJUSTMENT 44,119                TOTAL 53‐MAINTENANCE AND OPERAT 5,823,097         5,807,550         2,290,459         5,497,102         5,707,394         5,964,215          CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 ENTERPRISE FUND EXPENDITURES BY DEPARTMENT 63 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 58‐ELECTRIC ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 ENTERPRISE FUND EXPENDITURES BY DEPARTMENT 54‐CONTRACT SERVICES 5410 TML INSURANCE ‐                           5426 CREDIT CARD FEES ‐                          ‐                           5430 PROFESSIONAL SERVICES ‐                           5440 ENGINEERING ARCHITE 25                       6,000                 ‐                          ‐                          6,000                  5450 TECHNICAL SUPPORT 4,926                 5,600                 1,844                 4,426                 5,100                 5,600                  5451 ANNUAL SOFTWARE SUPPORT 1,154                 2,000                 ‐                          ‐                          2,000                  5470 CONTRACT UTILITY WORK 751                     25,000               ‐                          ‐                          25,000                5471 CONTRACT TREE TRIMMING 23,216               25,000               23,655               56,772               25,000               28,600                TOTAL 54‐CONTRACT SERVICES 30,072               63,600               25,499               61,198               30,100               67,200                55‐UTILITIES 5510 TELEPHONE SERVICES 1,181                 ‐                          1,250                 1,231                  5515 ELECTRIC 6,658                 7,500                 2,847                 6,833                 7,600                 9,026                  5520 CELL PHONE 1,548                 1,500                 618                     1,483                 1,500                 2,100                  TOTAL 55‐UTILITIES 9,387                 9,000                 3,465                 8,316                 10,350               12,357                 61‐CAPITAL OUTLAY  6120 BUILDING IMPROVEMENTS ‐                           6130 VEHICLES 32,273               38,000               ‐                          38,000               58,000                6135 MOBILE EQUIPMENT ‐                           6140 OTHER IMPROVEMENTS 9,146                 30,000               7,094                 17,026               30,000                  6145 OTHER EQUIPMENT ‐                           TOTAL 61‐CAPITAL OUTLAY 41,419               68,000               7,094                 17,026               68,000               58,000                OTHER EXPENDITURES 6946 REPAIR ICE STORM DAMAGE 13,524               1,240                  7020 LEASE PAYMENT 48,532               50,235               46,333               111,199             46,333               54,500                7099 INTEREST EXPENSE 1,703                 ‐                          3,902                 9,365                 3,902                 2,783                  7100 DEPRECIATION EXPENSE ‐                           9000 BAD DEBT EXPENSE TOTAL OTHER EXPENDITURES 63,759               50,235               51,475               120,564             50,235               57,283                TOTAL 58‐ELECTRIC 6,537,521         6,592,054         2,609,736         6,284,730         6,431,318         6,735,773          64 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits $0 ‐ Supplies & Materials $0 ‐ Maintenance & Operations $0 ‐ Contract Services $0 ‐ Utilities $0 ‐ Capital Expenses $0 ‐ Debt Service 1,066,671       1,068,445        ‐                         1,068,445        1,051,655         ($16,790)‐1.57% Other Department Expense $0 ‐ Transfers $0 ‐ Total $1,066,671 $1,068,445 $0 $1,068,445 $1,051,655 ($16,790)‐1.57% Authorized Employees 2014 2015 2016 Full Time 0 0 0 Part Time 0 0 0 25000 Debt Service Department Description and Responsibilities Debt Service is used to pay principal, interest,and bond fees on the City's debt. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 65 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 70‐DEBT SERVICE ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 70‐DEBT PAYMENTS 7000 AMORITIZATION 7010 CO 1996 Interest 7017 N/P METER SYSTEM PRINCIPAL 101,375        99,482           99,482            ‐                       7018 N/P METER SYSTEM INTEREST 3,079             4,973             4,973              ‐                       7020 CO 2002 Interest 7022 CO 2006 Principal 229,500        237,600        237,600        248,400         7023 CO 2006 Interest 88,316           79,136           79,136           69,632            7025 CO 2007 Principal 49,500           49,500           49,500           52,800            7026 CO 2007 Interest 40,098           37,898           37,898           35,719            7028 GO Refunding 2012 Principal 224,000        232,400        232,400        235,200         7029 GO Refunding 2012 Interest 44,716           40,236           40,236           35,588            7030 CO 2013 Principal 132,000        145,200        145,200        145,200         7031  CO 2013 Interest 152,897        141,020        141,020        138,116         CO 2014 Principal ‐                      ‐                      ‐                       CO 2014 Interest ‐                       ‐                      90,000            7080 Bond Administration Fees 1,190             1,000             1,000             1,000              TOTAL DEBT SERVICE 1,066,671     1,068,445     ‐                      ‐                      1,068,445     1,051,655      25,000            CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 ENTERPRISE FUND EXPENDITURES BY DEPARTMENT 66 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits Supplies & Materials Maintenance & Operations Contract Services $0 ‐ Utilities Capital Expenses Debt Service Other Department Expense Transfers 962,092        1,661,320     1,357,260     1,551,193     1,642,827     ($18,493)‐1.11% Total $962,092 $1,661,320 $1,357,260 $1,551,193 $1,642,827 ($18,493)‐1.11% Authorized Employees 2014 2015 2016 Full Time 0 0 0 Part Time 0 0 0 Enterprise Fund Transfers Department Description and Responsibilities The City transfers between funds in order to properly account for revenues and expenses. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 67 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 74‐TRANSFERS ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED  74‐TRANSFERS  7401  TRANSFER TO GENERAL FUND 225,000        250,000        ‐                     200,000        150,000         7403  Transfer to Capital Improvement Fund ‐                      7404  Transfer to Capital Improvement Fund ‐                      7411  TRANSFER TO EMPLOYEE BENEFIT FUND ‐                      7441  TRANSFE TO 4A 25,000          ‐                     25,000          25,000           7454  TRANFER TO WW CIP 115,459        120,000        58,333          139,999        120,000        156,800         7458  TRANSFER TO ELECTRIC STORM RECOVERY 157,340        150,000        69,958          167,899        150,000        160,000         7480  TRANSFER PILOT 81,000          85,000          35,417          85,001          85,000          85,000           7484  TRANSFER TO ENTERPRISE FUND CIP 383,293        ‐                      ‐                      ‐                      ‐                      ‐                      7499  Transfer to Internal Service Fund 1,031,320     401,817        964,361        971,193        1,066,027       TOTAL TRANSFERS 962,092        1,661,320    565,525        1,357,260    1,551,193    1,642,827     CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 ENTERPRISE FUND EXPENDITURES BY DEPARTMENT 68 2013‐14 2014‐15 2/28/2015 2015 Annualiz 2014‐15 2015‐16 ACTUAL BUDGET ESTIMATE PROPOSED DEPARTMENT 10‐Mayor & Council $20,194 $27,690 $7,179 $24,730 $16,561 $22,148 15‐Administration $72,663 $114,899 $43,909 $112,143 $109,184 $117,533 18‐Public Works Administration $51,626 $55,010 $19,691 $54,757 $60,515 $72,704 19‐Finance $105,514 $117,219 $44,135 $113,423 $116,715 $122,269 36‐Fleet $43,363 $54,916 $17,205 $48,792 $51,521 $48,296 99‐Non Departmental $36,248 $70,170 $40,096 $95,473 $61,730 $73,920  TOTAL EXPENDITURES  $               329,608  $               439,902  $               172,214  $               449,318  $               416,225  $               456,869  2013‐14 2014‐15 2/28/2015 2015 Annualiz 2014‐15 2015‐16 ACTUAL BUDGET ESTIMATE PROPOSED DEPARTMENT 10‐Mayor & Council $47,119 $64,610 $16,752 $57,704 $38,641 $51,678 15‐Administration $169,547 $268,097 $102,455 $261,666 $254,762 $274,243 18‐Public Works Administration $120,460 $128,356 $45,945 $127,767 $141,202 $169,644 19‐Finance $246,199 $273,510 $102,981 $264,653 $272,335 $285,294 36‐Fleet $101,181 $128,136 $40,145 $113,848 $120,216 $112,690 99‐Non Departmental $84,580 $163,730 $93,557 $222,771 $144,037 $172,480  TOTAL EXPENDITURES  $               769,085  $           1,026,439  $               401,834  $           1,048,409  $               971,193  $           1,066,027  2013‐14 2014‐15 2/28/2015 2015 Annualiz 2014‐15 2015‐16 ACTUAL BUDGET ESTIMATE PROPOSED DEPARTMENT 10‐Mayor & Council $67,313 $92,300 $23,931 $82,434 $55,202 $73,825 15‐Administration 242,210                 382,995                 146,364                 373,809                 363,945                 391,775                  18‐Public Works Administration 172,085                 183,365                 65,635                   182,524                 201,717                 242,348                  19‐Finance 351,713                 390,729                 147,115                 378,076                 389,050                 407,563                  36‐Fleet 144,544                 183,052                 57,350                   162,640                 171,737                 160,985                  99‐Non Departmental 120,828                 233,900                 133,653                 318,244                 205,767                 246,400                   TOTAL EXPENDITURES  $           1,098,693  $           1,466,341  $               574,048  $           1,497,727  $           1,387,418  $           1,522,896  GENERAL FUND Fiscal Year 2015‐16 TOTAL INTERNAL SERVICE FUND City of Sanger, Texas Proposed Budget Summary Internal Service Funds ENTERPRISE FUND 69 2013‐14 2014‐15 2015 Annualiz 2014‐15 2015‐16 GENERAL FUND EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED DEPARTMENT 10‐Mayor & Council $20,194 $27,690 $24,730 $16,561 $22,148 15‐Administration $72,663 $114,899 $112,143 $109,184 $117,533 18‐Public Works Admin.$51,626 $55,010 $54,757 $60,515 $72,704 19‐Finance $105,514 $117,219 $113,423 $116,715 $122,269 36‐Vehicle Maintenance $43,363 $54,916 $48,792 $51,521 $48,296 99‐Non‐Departmental $36,248 $70,170 $95,473 $61,730 $73,920 TOTAL GENERAL FUND 329,608$             439,902$             449,318$             416,225$             456,869$              TOTAL GENERAL FUND INTERNAL SERVICES CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 70 2013‐14 2014‐15 2015 Annualiz 2014‐15 2015‐16 ENTERPRISE FUND EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED DEPARTMENT 10‐Mayor & Council $47,119 $64,610 $57,704 $38,641 $51,678 15‐Administration $169,547 $268,097 $261,666 $254,762 $274,243 18‐Public Works Admin.$120,460 $128,356 $127,767 $141,202 $169,644 19‐Finance $246,199 $273,510 $264,653 $272,335 $285,294 36‐Vehicle Maintenance $101,181 $128,136 $113,848 $120,216 $112,690 99‐Non‐Departmental $84,580 $163,730 $222,771 $144,037 $172,480 TOTAL GENERAL FUND 769,085$             1,026,439$          1,048,409$          971,193$             1,066,027$           TOTAL ENTERPRISE FUND INTERNAL SERVICES CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 71 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 102                200                245                      102                125                ($75)‐37.50% Supplies & Materials 3,953             12,500           2,527                  8,000             13,500           $1,000 8.00% Maintenance & Operations Contract Services 63,258           79,600           79,662                47,100           60,200           ($19,400)‐24.37% Utilities Capital Expenses $0 $0 $0 $0 ‐ Debt Service Other Department Expense Transfers Total $67,313 $92,300 $82,434 $55,202 $73,825 ($18,475)‐20.02% Authorized Employees 2014 2015 2016 Full Time 0 0 0 Part Time 0 0 0 25000 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 72 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 10‐MAYOR AND COUNCIL ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 REGULAR SALARIES ‐                          ‐                         ‐                         ‐                          5160 WORKER'S COMPENSATION 102                    200                    102                    245                    102                    125                     TOTAL 51‐SALARIES AND BENEFITS 102                    200                    102                    245                    102                    125                     52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES 168                    1,000                 ‐                         ‐                         ‐                          ‐                          5215 FOOD ‐                          500                    ‐                         ‐                         500                    500                     5230 ADVERTISING 861                    3,000                 215                    516                    1,500                 1,500                  5235 DUES & SUBSCRIPTIONS 2,924                 3,500                 635                    1,524                 3,500                 3,500                  5240 CONFERENCES AND TRAINING ‐                          2,000                 ‐                         ‐                         ‐                          2,000                  5280 COMPUTER SYSTEMS ‐                         6,000                  5285 FURNITURE AND FIXTURES 2,500                 203                    487                    2,500                  TOTAL 52‐SUPPLIES AND MATERIALS 3,953                 12,500              1,053                2,527                8,000                 13,500               54‐CONTRACT SERVICES 5415 ACCOUNTING SERVICES 48,573               50,000              16,480              39,552              30,000               30,000               5425 LEGAL SERVICES 5,415                 16,000              2,826                 6,782                 7,500                 16,000               5430 PROFESSIONAL SERVICES 6,320                 10,000              2,000                 4,800                 6,000                 10,000               5450 TECHNICAL SUPPORT 2,950                 3,600                 1,470                 3,528                 3,600                 4,200                  25,000               TOTAL 54‐CONTRACT SERVICES 63,258               79,600              22,776              79,662              47,100               60,200               61‐CAPITAL OUTLAY  6120 BUILDING IMPROVEMENTS ‐                          6130 VEHICLES ‐                          6135 MOBILE EQUIPMENT ‐                          6140 OTHER IMPROVEMENTS ‐                          6145 OTHER EQUIPMENT ‐                          61‐CAPITAL OUTLAY ‐                          ‐                         ‐                         ‐                         ‐                          ‐                          TOTAL 10‐MAYOR AND COUNCIL 67,313               92,300              23,931              82,434              55,202               73,825               CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 INTERNAL SERVICE FUND EXPENDITURES BY DEPARTMENT 73 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 227,597        352,195        343,370            349,795        363,475        $11,280 3.20% Supplies & Materials 6,636             15,800          27,347              10,200          13,500          ($2,300)‐14.56% Maintenance & Operations 1,436             12,200          650                    1,150             12,000          ($200)‐1.64% Contract Services 3,716             ‐                     ‐                         ‐                     ‐                     $0 ‐ Utilities 2,825             2,800             2,441                2,800             2,800             $0 0.00% Capital Expenses ‐                     ‐                     ‐                         ‐                     ‐                     $0 ‐ Debt Service Other Department Expense Transfers Total $242,210 $382,995 $373,809 $363,945 $391,775 $8,780 2.29% Authorized Employees 2014 2015 2016 Full Time 4 4 4 Part Time 0 0 0 25000 Administration Department Description and Responsibilities Administration is responsible for the daily operations of all aspects of city government.  Administration includes the offices of city  manager, city secretary and human resources.  Its responsibilities includes human resources and payroll, record keeping,  administration of contracts, oversight of other departments, economic development and long range planning. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 74 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 15‐ADMINISTRATION ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 REGULAR SALARIES 177,082$          259,000            110,722            265,733            270,360             270,360             5111 MERIT INCREASE ‐                          2,590                  ‐                         7,000                  5117 VACATION BUYBACK ‐                          500                     ‐                          5120 OVERTIME 140                    500                    39                      94                      200                    200                     5125 LONGEVITY PAY 1,043                 1,800                 1,748                 4,195                 1,750                 1,940                  5128 AUTO ALLOWANCE 4,188                 6,000                 2,250                 5,400                 6,000                 6,000                  5520 CELL PHONE 871                    1,200                 450                    1,080                 1,200                 1,200                  5130 FICA 12,186               23,313              7,241                 17,378              17,500               21,800               5140 RETIREMENT 11,295               21,942              7,389                 17,734              18,000               20,535               5150 HEALTH INSURANCE 19,148               31,200              11,846              28,430              31,200               31,200               5160 WORKER'S COMPENSATION 877                    2,500                 1,386                 3,326                 3,400                 3,000                  5170  T.E.C.555                    1,500                 ‐                         50                       40                       OTHER SALARY & BENEFITS 212                    150                    135                    200                     TOTAL 51‐SALARIES AND BENEFITS 227,597            352,195            143,071            343,370            349,795            363,475             52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES 1,813                 ‐                         ‐                          ‐                          5215 FOOD ‐                          400                    ‐                         ‐                          ‐                          5220 POSTAGE 128                    ‐                         ‐                          ‐                          5230 ADVERTISING 1,006                 3,200                 83                      199                    2,000                 2,000                  5235 DUES & SUBSCRIPTIONS 2,502                 5,300                 1,027                 25,000              3,000                 3,000                  5240 CONFERENCES AND TRAINING 962                    5,000                 895                    2,148                 3,000                 5,000                  5245 JANITORIAL SUPPLIES 186                    ‐                         ‐                          ‐                          5255 JANITORIAL APPAREL 39                       500                     ‐                         500                    500                     5275 FILING FEES (PLATS,LIENS, ETC)‐                         ‐                          ‐                          5280 COMPUTER SYSTEMS 1,400                 ‐                         1,700                 3,000                  5285 FURNITURE AND FIXTURES 5298 NON CAPITAL SUPPLIES AND MATERIALS ‐                          TOTAL 52‐SUPPLIES AND MATERIALS 6,636                 15,800              2,005                27,347              10,200               13,500               53‐MAINTENANCE AND OPERATIONS 5305 CONTENGENCY RESERVE 10,000              ‐                         10,000               5310 R & M BUILDING 371                    ‐                          5320 MOTOR VEHICLE FUEL 765                    1,200                 271                    650                    650                    1,000                  5325 R & M MOTOR VEHICLE 300                    1,000                 500                    1,000                  5397 DAMAGE CLAIMS ‐                          TOTAL 53‐MAINTENANCE AND OPERAT 1,436                 12,200              271                    650                    1,150                 12,000               54‐CONTRACT SERVICES 5410 TML INSURANCE ‐                           ‐                          5420 CONTRACTUAL SERVICES ‐                          ‐                          5430 PROFESSIONAL SERVICES ‐                          5440 ENGINEERING/ARCHITECTURAL ‐                          5450 TECHNICAL SUPPORT 3,716                 ‐                          5455 ANNUAL BOND ADMIN FEES ‐                          ‐                          TOTAL 54‐CONTRACT SERVICES 3,716                 ‐                         ‐                         ‐                         ‐                          ‐                          55‐UTILITIES 5510 TELEPHONE SERVICES 1,507                 ‐                          5515 ELECTRIC 1,081                 2,400                 852                    2,045                 2,400                 2,400                  CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 INTERNAL SERVICE FUND EXPENDITURES BY DEPARTMENT 75 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 15‐ADMINISTRATION ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 INTERNAL SERVICE FUND EXPENDITURES BY DEPARTMENT 5516 GAS SERVICE 237                    400                    165                    396                    400                    400                     TOTAL 55‐UTILITIES 2,825                 2,800                1,017                2,441                2,800                 2,800                 61‐CAPITAL OUTLAY  6120 BUILDING IMPROVEMENTS ‐                          6130 VEHICLES ‐                          6135 MOBILE EQUIPMENT ‐                          6140 OTHER IMPROVEMENTS ‐                          6145 OTHER EQUIPMENT ‐                          61‐CAPITAL OUTLAY ‐                          ‐                         ‐                         ‐                         ‐                          ‐                          TOTAL 15‐ADMINISTRATION 242,210            382,995            146,364            373,809            363,945            391,775             76 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 143,447        151,965           128,306              150,766           199,788        47,823          31.47% Supplies & Materials 4,582            10,400             32,027                12,077              18,360          7,960            176.54% Maintenance & Operations 1,519            2,000               2,268                   2,316                2,100            100                105.00% Contract Services 17,709          15,500             16,306                32,458              18,000          2,500            116.13% Utilities 4,828            3,500               3,617                   4,100                4,100            600                117.14% Capital Expenses ‐                     ‐                        ‐                           ‐                         $0 ‐ Debt Service ‐                     ‐                        ‐                           ‐                          Other Department Expense $0 ‐ Transfers Total 172,085        183,365           182,524              201,717           242,348        58,983          132.17% Authorized Employees 2014 2015 2016 Full Time 2 2 3 Part Time 0 0 0 * Moved Administrative Assistant from Development Services to Public Works Admin. 25000 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 77 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 18‐PUBLIC WORKS ADMINISTRATION ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 18‐5110 REGULAR SALARIES 106,086             107,250            41,590              99,816              107,250             142,274             5111 18‐5111 MERIT INCREASE 1,073                  ‐                          ‐                         2,846                  5117 18‐5117 VACATION COMPENSATI 500                     ‐                          ‐                         500                    500                     5120 OVERTIME 300                     ‐                          ‐                         300                    300                     5125 LONGEVITY PAY 224                    350                    52                      125                    224                    368                     5128 VEHICLE ALLOWANCE 4,650                 6,000                 2,500                 6,000                 6,000                 6,000                  5130 FICA/MEDICARE 8,535                 9,861                 3,012                 7,229                 9,861                 11,635               5140 RETIREMENT 7,291                 9,281                 2,327                 5,585                 9,281                 10,965               5150 HEALTH INSURANCE 15,227               15,600              3,148                 7,555                 15,600               23,400               5160 WORKER'S COMPENSATI 603                    1,000                 625                    1,500                 1,000                 750                     5170 T.E.C.527                    600                    207                    497                    600                    600                     5175 EMPLOYER ASSISTANCE PROGRAM ‐                          ‐                          5180 MEDICAL/PHYSICALS 85                       100                    ‐                         ‐                         100                    100                     5182 BACKGROUND CHECKS 34                       50                      ‐                         ‐                         50                       50                       5185 FLEX FEES 185                    ‐                         ‐                          5900 SAFETY AND INCENTIVE ‐                          TOTAL 51‐SALARIES AND BENEFITS 143,447            151,965            53,461              128,306            150,766            199,788             52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES 2,220                 3,750                 1,416                 3,398                 3,398                 3,400                  5215 FOOD ‐                          600                    ‐                         ‐                         200                     5220 POSTAGE 249                    25,000               5230 ADVERTISING 530                    250                    197                    473                    554                    250                     5235 DUES AND REGISTRATI 1,087                 2,200                 519                    1,246                 950                    1,310                  5240  TRAVEL EXPENSE 15                       1,500                 617                    1,481                 1,330                 1,330                  5245  JANITORIAL SUPPLIES 481                    2,000                 179                    430                    1,500                 1,500                  5275 FILING FEES ‐                          100                    ‐                         ‐                         4,345                 990                     5280 COMPUTER SYSTEMS ‐                         ‐                          9,080                  5285 FURNITURE AND FIXTURES ‐                         ‐                          300                     5298 NON CAPITAL SUPPLIES AND MATERIALS ‐                         ‐                           TOTAL 52‐SUPPLIES AND MATERIALS 4,582                 10,400              2,928                32,027              12,077               18,360               53‐MAINTENANCE AND OPERATIONS 5310 R & M BUILDING 657                    600                    238                    571                    600                    600                     5310 MOTOR VEHICLE FUEL 90                      216                    216                     5332 OFFICE MACHINE LEAS 52                       1,400                 617                    1,481                 1,500                 1,500                  5345  LEASE EQUIPMENT 810                    ‐                         ‐                           5397 DAMAGE CLAIMS ‐                          ‐                         ‐                           TOTAL 53‐MAINTENANCE AND OPERAT 1,519                 2,000                945                    2,268                2,316                 2,100                 54‐CONTRACT SERVICES 5410  TML INSURANCE ‐                          ‐                         ‐                           5420 CONTRACTUAL SERVICE ‐                          ‐                         ‐                         ‐                           5430 PROFESSIONAL SERVICE 2,500                 ‐                         2,500                 6,000                 ‐                          2,500                  5440 ENGINEERING/ARCHITECT 8,338                 8,000                 ‐                         ‐                         25,900               8,000                  5450 TECHNICAL SUPPORT 4,980                 7,500                 4,294                 10,306              6,558                 7,500                  5451 ANNUAL SOFTWARE SUP 1,891                 ‐                         ‐                           TOTAL 54‐CONTRACT SERVICES 17,709               15,500              6,794                16,306              32,458               18,000               55‐UTILITIES 5510 TELEPHONE SERVICES 1,015$                 ‐                          CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 INTERNAL SERVICE FUND EXPENDITURES BY DEPARTMENT 78 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 18‐PUBLIC WORKS ADMINISTRATION ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 INTERNAL SERVICE FUND EXPENDITURES BY DEPARTMENT 5515 ELECTRIC 2,378 2,600                   749                      1,798                 2,600                 2,600                  5516 GAS SERVICE 851 900                      508                      1,219                 900                    900                     5520 CELL PHONE 584 ‐                            250                      600                    600                    600                     TOTAL 55‐UTILITIES 4,828                 3,500                1,507                3,617                4,100                 4,100                 61‐CAPITAL OUTLAY  6120 BUILDING IMPROVEMENTS ‐                          ‐                           6130 VEHICLES ‐                          ‐                           6135 MOBILE EQUIPMENT ‐                          ‐                           6140 OTHER IMPROVEMENTS ‐                          ‐                           6145 OTHER EQUIPMENT ‐                          ‐                           TOTAL 61‐CAPITAL OUTLAY ‐                           ‐                          ‐                          ‐                          ‐                           ‐                          71‐DEPRECIATION 7100 DEPRECIATION EXPENSE ‐                          ‐                          TOTAL 71‐DEPRECIATION ‐                           ‐                          ‐                          ‐                          ‐                           ‐                          TOTAL 18‐PUBLIC WORKS 172,085            183,365            65,635              182,524            201,717            242,348             79 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 278,573        304,829        290,652         301,650        320,163        $15,334 5.03% Supplies & Materials 10,101          17,000          35,466            18,000          18,000          $1,000 5.88% Maintenance & Operations 156                3,000             749                 2,000             2,000             ($1,000)‐33.33% Contract Services 57,513          62,500          48,168            64,000          64,000          $1,500 2.40% Utilities 5,370             3,400             3,041              3,400             3,400             $0 0.00% Capital Expenses ‐                     ‐                     ‐                       ‐                     ‐                     $0 ‐ Debt Service Other Department Expense Transfers Total $351,713 $390,729 $378,076 $389,050 $407,563 $16,834 4.31% Authorized Employees 2014 2015 2016 Full Time 4 5 5 Part Time 1 0 0 25000 Finance Department Department Description and Responsibilities The Finance Department is responsible for all banking and investments activities of the City.  Finance also handles accounts  payable and utility billing.  Finance assists administration with budget preperation and monitoring and provides reports to the  manager and council on current reveneus and expenditures. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 80 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 19‐FINANCE ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 REGULAR SALARIES 205,820$          221,000            92,829              222,790            230,000             235,000             5111 MERIT INCREASE ‐                          2,210                  ‐                          ‐                          4,769                  5112 TEMP/PART TIME SALARIES ‐                           ‐                          ‐                           5117 VACATION COMPENSATION ‐                          1,500                 ‐                         ‐                           5120 OVERTIME ‐                          500                    ‐                         ‐                           5125 LONGEVITY PAY 476                    728                    716                    1,718                 800                    912                     CELL PHONE 600                     5130 FICA 15,242               18,824              6,148                 14,755              18,000               18,721               5140 RETIREMENT 14,724               17,717              6,015                 14,436              14,500               17,644               5150 HEALTH INSURANCE 40,129               39,000              14,575              34,980              35,000               39,000               5160 WORKER'S COMPENSATI 705                    1,500                 822                    1,973                 1,500                 1,817                  5170 T.E.C.1,038                 1,700                 ‐                         1,700                 1,700                  5175 EMPLOYER ASSISTANT PROGRAM ‐                          ‐                          5180 MEDICAL/PHYSICALS 35                       100                    ‐                         100                     8182 BACKGROUND CHECKS ‐                          50                      ‐                         50                        5185 FLEX FEES 404                    ‐                          5900 SAFETY AND INCENTIVE ‐                          TOTAL 51‐SALARIES AND BENEFITS 278,573            304,829            121,105            290,652            301,650            320,163             52‐SUPPLIES AND MATERIALS 5201 OTHER 10$                    ‐                         25,000               5205 DATA PROCESSING SUPPLIES ‐                           ‐                          ‐                          5210 OFFICE SUPPLIES 2,889                 7,000                 2,313                 5,551                 7,000                 7,000                  5220 POSTAGE 1,517                 ‐                         ‐                          5235 DUES AND SUBSCRIPTIONS 2,195                 4,000                 703                    1,687                 2,000                 1,000                  5240 CONFERENCES AND TRAINING 3,213                 3,000                 ‐                         5,000                 6,000                  5245  JANITORIAL SUPPLIES 277                    1,000                 314                    754                    1,000                 1,000                  5250 MINOR TOOLS ‐                          ‐                          5280 COMPUTER SYSTEMS 2,000                 1,031                 2,474                 3,000                 3,000                  5285 FURNITURE AND FIXTURES ‐                          5298 NON CAPITAL SUPPLIES AND MATERIALS ‐                          TOTAL 52‐SUPPLIES AND MATERIALS 10,101               17,000              4,361                35,466              18,000               18,000               53‐MAINTENANCE AND OPERATIONS 5310 R & M BUILDING 156                    3,000                 312                    749                    2,000                 2,000                  5320 MOTOR VEHICLE FUEL ‐                           ‐                          5325 R & M MOTOR VEHICLE ‐                          ‐                          5332 OFFICE MACHINE LEASE ‐                           ‐                          5397 DAMAGE CLAIMS ‐                          ‐                          TOTAL 53‐MAINTENANCE AND OPERAT 156                    3,000                312                    749                    2,000                 2,000                 54‐CONTRACT SERVICES 5410  TML INSURANCE ‐                          ‐                          5426 CREDIT CARD FEES 30,975               32,000              13,620              32,688              33,000               33,000               5428 FLEX FEES ‐                          5430 PROFESSIONAL SERVICES ‐                          ‐                          5450 TECHNICAL SUPPORT 7,668                 13,000              5,761                 13,826              15,000               15,000               5745 MUNICIPAL SERVICE BUREAU 426                    ‐                         ‐                          5451 ANNUAL SOFTWARE SUPPORT 18,444               17,500              689                    1,654                 16,000               16,000               TOTAL 54‐CONTRACT SERVICES 57,513               62,500              20,070              48,168              64,000               64,000               CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 INTERNAL SERVICE FUND EXPENDITURES BY DEPARTMENT 81 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 19‐FINANCE ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 INTERNAL SERVICE FUND EXPENDITURES BY DEPARTMENT 55‐UTILITIES 5510 TELEPHONE 2,153                  ‐                          ‐                          5515 ELECTRIC 2,212                 2,400                 852                    2,045                 2,400                 3,000                  5516 GAS SERVICE 355                    400                    165                    396                    400                    400                     5520 CELL PHONE 650                    600                    250                    600                    600                     TOTAL 55‐UTILITIES 5,370                 3,400                1,267                3,041                3,400                 3,400                 61‐CAPITAL OUTLAY  6120 BUILDING IMPROVEMENTS ‐                          6130 VEHICLES ‐                          6135 MOBILE EQUIPMENT ‐                          6140 OTHER IMPROVEMENTS ‐                          6145 OTHER EQUIPMENT ‐                          TOTAL 61‐CAPITAL OUTLAY ‐                           ‐                          ‐                          ‐                          ‐                           ‐                          TOTAL 19‐FINANCE 351,713            390,729            147,115            378,076            389,050            407,563             82 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 108,820        114,852        113,861        114,037        127,785        $12,933 11.26% Supplies & Materials 10,454          8,200            26,735          7,250            8,200            $0 0.00% Maintenance & Operations 9,936            14,000          6,326            13,450          14,000          $0 0.00% Contract Services 4,264            5,000            ‐                     4,500            5,000            $0 0.00% Utilities 11,070          10,500          15,718          ‐                     6,000            ($4,500)‐42.86% Capital Expenses ‐                     30,500          ‐                     32,500          ‐                     ($30,500)‐100.00% Debt Service Other Department Expense ‐                    ‐ Transfers Total $144,544 $183,052 $162,640 $171,737 $160,985 ($22,067)‐12.06% Authorized Employees 2014 2015 2016 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 83 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 36‐FLEET SERVICES ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 36‐5110 REGULAR SALARIES 77,775                 78,500                 34,178                 82,027              78,500               90,000               5111 36‐5111 MERIT INCREASE ‐                            785                       ‐                            ‐                         1,800                  5117 36‐5117 VACATION COMPENSATI ‐                            1,000                    ‐                            ‐                         1,000                 1,000                  5120 36‐5120 OVERTIME 570                       500                      370                      888                    570                    500                     5125 36‐5125 LONGEVITY PAY 508                       608                      604                      1,450                 508                    900                     5130 36‐5130 FICA 5,738                    6,985                   2,200                   5,280                 6,985                 6,885                  5140 36‐5140 RETIREMENT 5,549                    6,574                   2,267                   5,441                 6,574                 6,750                  5150 36‐5150 HEALTH INSURANCE 16,121                 15,600                 5,870                   14,088              15,600               15,600               5160 36‐5160 WORKER'S COMPENSATI 1,934                    3,500                   1,953                   4,687                 3,500                 3,550                  5170 36‐5170 T.E.C.414                       700                       ‐                            ‐                         700                    700                     5175 36‐5175 EAP (EMPLOYER ASSIS ‐                             ‐                            ‐                          5180 36‐5180 MEDICAL/PHYSICALS 110                       50                          ‐                            ‐                         50                       50                       5182 36‐5182 BACKGROUND CHECKS ‐                            50                          ‐                            ‐                         50                       50                       5185 FLEX FEES 101                        TOTAL 51‐SALARIES AND BENEFITS 108,820            114,852            47,442              113,861            114,037            127,785             52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES ‐                             ‐                            ‐                          5220 POSTAGE ‐                             ‐                            ‐                          5223 CHEMICAL SUPPLIES 800                       800                      190                      456                    700                    800                     5235 DUES & REGISTRATION 587                       500                      50                         120                    250                    500                     5245 JANITORIAL SUPPLIES 129                       25,000               5250 TOOLS & EQUIPMENT 2,058                    1,800                   221                      530                    1,800                 1,800                  5252  MECHANIC SUPPLIES 1,198                    1,200                   110                      264                    1,200                 1,200                  5255 WEARING APPAREL 1,057                    900                      152                      365                    800                    900                     5260 SAFETY EQUIPMENT 225                       500                       ‐                            ‐                         250                    500                     5280 COMPUTER SYSTEMS 2,500                 2,250                 2,500                  5285 FURNITURE AND FIXTURES 5298 NON CAPITAL SUPPLIES AND MATERIALS 4,400                  TOTAL 52‐SUPPLIES AND MATERIALS 10,454               8,200                723                    26,735              7,250                 8,200                 53‐MAINTENANCE AND OPERATIONS 5310 R & M BUILDING 1,107                    2,000                    ‐                            ‐                         3,500                 2,400                  5316 R & M FENCE AND GATES 800                      ‐                          1,000                  5320  MOTOR VEHICLE FUEL 2,203                    2,000                   568                      1,363                 1,500                 1,800                  5321 OIL & LUBRICANTS 4,368                    5,500                   1,196                   2,870                 5,000                 5,000                  5325 R & M MOTOR VEHICLE 374                       1,000                   649                      1,558                 1,800                 1,500                  5326 R & M MINOR EQUIPME 1,053                    1,900                    ‐                            ‐                         1,000                 1,500                  5345 LEASE/PURCHASE EQUIP 831                       800                      223                      535                    650                    800                     5397 DAMAGE CLAIMS ‐                            ‐                          TOTAL 53‐MAINTENANCE AND OPERAT 9,936                 14,000              2,636                6,326                13,450               14,000               54‐CONTRACT SERVICES 5410 TML INSURANCE ‐                          5420 CONTRACTUAL SERVICE ‐                             ‐                            ‐                          5450 TECHNICAL SUPPORT 555                       ‐                          5451 Annual Software Support 3,709                    5,000                    ‐                            ‐                         4,500                 5,000                  TOTAL 54‐CONTRACT SERVICES 4,264                 5,000                ‐                         ‐                         4,500                 5,000                 55‐UTILITIES 5510 36‐5510 TELEPHONE SERVICES 553                       ‐                          CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 INTERNAL SERVICE FUND EXPENDITURES BY DEPARTMENT 84 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 36‐FLEET SERVICES ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 INTERNAL SERVICE FUND EXPENDITURES BY DEPARTMENT 5515 36‐5515 ELECTRIC 9,866                    10,500                 6,299                   15,118              5,000                  5516 36‐5516 GAS 1,000                  5520 36‐5520 CELL PHONE 651                        ‐                            250                      600                     TOTAL 55‐UTILITIES 11,070               10,500              6,549                15,718              ‐                          6,000                 61‐CAPITAL OUTLAY  6120 BUILDING IMPROVEMENTS ‐                           6130 VEHICLES 27,000              ‐                         29,000                6135 MOBILE EQUIPMENT ‐                          6140 FLEET IMPROVEMENTS 3,500                 ‐                         3,500                  6145 FLEET EQUIPMENT ‐                          TOTAL 61‐CAPITAL OUTLAY ‐                          30,500               ‐                          ‐                         32,500                ‐                          TOTAL 36‐FLEET SERVICES 144,544            183,052            57,350              162,640            171,737            160,985             85 Budget Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 3,269             15,000           16,733           14,000           15,000           ‐                  0.00% Supplies & Materials 318                28,900           32,395           31,900           32,900           4,000          13.84% Maintenance & Operations 9,167             24,000           4,999             5,500             21,000           (3,000)         ‐12.50% Contract Services 108,074        148,000        245,889        135,867        158,500        10,500       7.09% Utilities ‐                      18,000           18,228           18,500           19,000           1,000          5.56% Capital Expenses ‐                      ‐                      ‐                      ‐                      ‐                       ‐                   ‐ Debt Service ‐                   ‐ Other Department Expense ‐                   ‐ Transfers ‐                   ‐ Total $120,828 $233,900 $318,244 $205,767 $246,400 $12,500 5.34% 2014 2015 2016 Full Time 00000 Part Time 00000 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 86 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 99‐NON‐DEPARTMENTAL ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5150 HEALTH INSURANCE 10,000              4,382                 10,517              9,000                 10,000               5183 SAFETY & INCENTIVE 3,269                 5,000                 2,590                 6,216                 5,000                 5,000                  TOTAL 51‐SALARIES AND BENEFITS 3,269                 15,000              6,972                16,733              14,000               15,000               52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES 318                    900                    677                    1,625                 900                    900                     5220 POSTAGE ‐                          28,000              12,821              30,770              31,000               32,000               TOTAL 54‐SUPPLIES & MATERIALS 318                    28,900              13,498              32,395              31,900               32,900               53‐MAINTENANCE & OPERATIONS 5305 CONTINGENCY RESERVE ‐                           ‐                          5332 OFFICE MACHINE LEASE 6,667                 9,000                 2,083                 4,999                 5,500                 6,000                  5397 DAMAGE CLAIMS ‐ REIMBURSE 2,500                 15,000              ‐                         ‐                         15,000               TOTAL 53‐MAINTENANCE AND OPERAT 9,167                 24,000              2,083                4,999                5,500                 21,000               54‐CONTRACT SERVICES 5410 TML INSURANCE ‐ GF 33% ‐ EF 67%84,469               90,000              84,367              202,481            84,367               90,000               5420 TAX COLLECTIONS ‐ GF 100%23,383               24,000              7,670                 18,408              24,000               25,000               5425  LEGAL EXPENSE 64                       ‐                         ‐                          5430 PROFESSIONAL SERVICES 158                    34,000              11,468              25,000              27,500               43,500               5455 Annual Bond Admin fees ‐                          ‐                         ‐                          TOTAL 54‐CONTRACT SERVICES 108,074            148,000            103,505            245,889            135,867            158,500             55‐UTILITIES 5510 TELEPHONE SERVICES ‐                          18,000              7,595                 18,228              18,500               19,000               TOTAL 55‐UTILITIES ‐                          18,000              7,595                18,228              18,500               19,000               60‐CAPITAL 6120 BUILDING IMPROVEMENTS ‐                          6130 VEHICLES ‐                          6135 MOBILE EQUIPMENT ‐                          6140 OTHER IMPROVEMENTS ‐                          6145 OTHER EQUIPMENT ‐                          TOTAL 60‐CAPITAL ‐                           ‐                          ‐                          ‐                          ‐                           ‐                          TOTAL 99‐NON‐DEPARTMENTAL 120,828            233,900            133,653            318,244            205,767            246,400             CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 INTERNAL SERVICE FUND EXPENDITURES BY DEPARTMENT 87 Revenue Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Sales Tax 339,636$        320,000$        366,000$        362,500$        (3,500)$            ‐0.96% Rental Income (103 Bolivar)78,667            78,000            78,000            78,000            ‐                       0.00% Interest Income 1,087              1,000              1,200              1,000              (200)                 ‐16.67% Miscellaneous Income 10,000            ‐                       ‐                       ‐                       ‐                        ‐ Transfer In 50,000            50,000             Total Revenues 429,390          399,000          ‐                       445,200          491,500          46,300            10.40% Expenditure Summary 2014 Actual 2015 Budget 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits 18$                 105,144$        75,967$          101,748$        111,922$        10,174$          10.00% Supplies & Materials ‐                       22,500            36,090            22,300            16,700            (5,600)              ‐25.11% Maintenance & Operations ‐                       1,000              1,949              1,000              5,000              4,000              400.00% Contract Services ‐                       3,900              1,289              3,900              5,500              1,600              41.03% Utilities ‐                       600                 480                 600                 600                 ‐                       0.00% Capital Expenses ‐                       5,000              5,000              ‐                       ‐                       ‐                        ‐ Debt Service 61,267            61,267            61,267            61,267            61,267            ‐                       0.00% Other Department Expense ‐                        ‐ Transfers 15,200            ‐                       ‐                       ‐                       ‐                       ‐                        ‐ Total Expenditures 76,485            199,411          182,042          190,815          200,989          10,174            5.33% 25,000             Revenue Over (Under) Expenditure 352,905          199,589          (182,042)        254,385          290,511          36,126             Beginning Fund Balance 893,619          1,246,524      1,246,524      1,500,909       Ending Fund Balance 1,246,524      1,446,113      (182,042)        1,500,909      1,791,420       4A FUND ‐ SANGER TEXAS 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 88 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 46‐ECONOMIC DEVELOPMENT ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 51‐SALARIES AND BENEFITS 5110 REGULAR SALARIES 75,000          23,077          55,385          75,000          82,000           5111 MERIT INCREASE 1,500            ‐                     2,460             5117 VACATION COMPENSATION 1,000            ‐                     1,000               5120 OVERTIME 500               ‐                     ‐                     ‐                      5125 LONGEVITY PAY 150               4                    10                  4                    52                   5128 AUTO ALLOWANCE 6,000            2,000            4,800            4,800            6,000             5130 FICA 6,172            1,938            4,651            6,172            6,595             5140 RETIREMENT 6,172            1,783            4,279            6,172            6,215             5150 HEALTH INSURANCE 7,800            2,609            6,262            7,800            7,800             5160 WORKER'S COMPENSATION 500               ‐                     500               500                5170 T.E.C.200               207               497               200               200                5175 EAP (EMPLOYER ASSIST. PROG)50                  ‐                      5180 MEDICAL/PHYSICALS 50                  35                  84                  50                  50                   5182 BACKGROUND CHECKS 18                  50                  ‐                     50                  50                   TOTAL 51‐SALARIES AND BENEFITS 18                 105,144        31,653          75,967          101,748        111,922         52‐SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES 1,000            104               250               800               1,000             5215 FOOD 250               25                  60                  250               300                5225 MARKETING AND PROMOTION 7,500            ‐                     9,950            9,500             5235 DUES AND SUBSCRIPTIONS 3,250            998               25,000          1,800            2,000             5240 CONFERENCES AND TRAINING 3,000            ‐                     ‐                     2,000            3,500             5280 COMPUTER SYSTEMS 2,500            1,514            3,634            2,500            400                5285 FURNITURE AND FIXTURES 5,000            2,978            7,147            5,000            ‐                      5298 NON CAPITAL SUPPLIES AND MATERIALS TOTAL 52‐SUPPLIES AND MATERIALS ‐                     22,500          5,619            36,090          22,300          16,700           53‐MAINTENANCE AND OPERATIONS ‐                      5310 R & M BUILDING 1,000            812               1,949            1,000            5,000             TOTAL 53‐MAINTENANCE AND OPERAT ‐                     1,000            812               1,949            1,000            5,000             54‐CONTRACT SERVICES 5430 PROFESSIONAL SERVICE 2,400            ‐                     2,400            2,500             5445 PROPERTY TAXES ‐                     ‐                     ‐                     ‐                      5450 TECHNICAL SUPPORT 1,500            537               1,289            1,500            1,500             5451 ANNUAL SOFTWARE SUPPORT ‐                     ‐                     ‐                     ‐                     1,500             TOTAL 54‐CONTRACT SERVICES ‐                     3,900            537               1,289            3,900            5,500             55‐UTILITIES ‐                      5520 CELL PHONE 600               200               480               600               600                TOTAL 55‐UTILITIES ‐                     600               200               480               600               600                56‐GRANT EXPENSE 5610 GRANT EXPENSE 15,075          15,075           TOTAL GRANT EXPENSE ‐                     15,075          15,075          ‐                      CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 4A FUND ‐ SANGER TEXAS INDUSTRIAL DEVELOPMENT CORPORATION EXPENDITURES 89 2013‐14 2014‐15 2/28/15 2014‐15 2014‐15 2015‐16 46‐ECONOMIC DEVELOPMENT ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 4A FUND ‐ SANGER TEXAS INDUSTRIAL DEVELOPMENT CORPORATION EXPENDITURES                  61‐CAPITAL OUTLAY  6120 BUILDING IMPROVEMENTS 5,000            5,000            5,000            ‐                      6130 VEHICLES ‐                      6135 MOBILE EQUIPMENT ‐                      6140 OTHER IMPROVEMENTS ‐                      6145 OTHER EQUIPMENT ‐                      TOTAL 61‐CAPITAL OUTLAY ‐                     5,000            ‐                     5,000            ‐                     ‐                      70‐DEBT PAYMENTS ‐                      75‐7005 NOTE PYMTS ‐ GNB ‐                      75‐7007 NOTE PYMTS ‐ WAREHOUSE 37,606          40,093          25,528          61,267          40,093          40,093           75‐7099 INTEREST EXPENSE 23,661          21,174          21,174          21,174           TOTAL 70‐DEBT PAYMENTS 61,267          61,267          25,528          61,267          61,267          61,267           74‐TRANSFERS 74‐7401 TRANSFER TO GENERAL FUND 15,200          ‐                     ‐                      74‐7408 TRANSFER TO ENTERPRISE FUND ‐                      TOTAL 74‐TRANSFERS 15,200          ‐                     ‐                     ‐                     ‐                     ‐                      TOTAL 4A FUND EXPENDITURES 76,485          214,486        64,349          182,042        205,890        200,989         90 Revenue Summary 2012 Actual 2013 Actual 2015 Budget 2/28/2015 2015 Annualiz 2015 Est 2016 Budget Difference % Change Sales Tax 306,714$     316,498$     320,000$     366,000$      362,500$      (3,500)$          ‐0.96% Interest Income 3,481           782               1,000           1,300             1,000             (300) ‐23.08% Other 5,311           ‐ ‐  ‐ Total Revenues 315,506       317,280       321,000       ‐ ‐ 367,300        363,500        (3,800)            ‐1.03% Expenditure Summary 2012 Actual 2013 Actual 2015 Budget 2/28/2015 2015 Annualiz 2015 Est 2016 Budget Difference % Change Salaries & Benefits ‐ Supplies & Materials ‐  ‐ Maintenance & Operations ‐ Contract Services ‐  ‐ Utilities ‐ Capital Expenses ‐  ‐ Debt Service ‐  ‐ Other Department Expense ‐  ‐ Transfers 195,500       205,000       237,500       ‐ ‐ 237,500        237,500        ‐ 0.00% Total Expenditures 195,500       205,000       237,500       ‐ ‐ 237,500        237,500        ‐ 0.00% Revenue Over (Under) Expenditure 120,006       112,280       83,500         ‐ ‐ 129,800        126,000        (3,800)            Beginning Fund Balance 384,917       504,923       735,411       25,000           154,800         Ending Fund Balance 504,923       617,203       818,911       ‐ ‐ 154,800        280,800         4B FUND ‐ SANGER TEXAS 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. CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 91 DEPARTMENTAL EXPENDITURES 2013‐14 2014‐15 2/28/2015 2014‐15 2014‐15 2015‐16 ACTUAL BUDGET ACTUAL ANNUALIZED ESTIMATE PROPOSED 74‐TRANSFERS 7401 TRANSFER TO GENERAL FUND (Admin)15,200$                 ‐$ ‐$   7403 TRANSFER TO DEBT SVC FUND 212,500  212,500  212,500  212,500                 7404 TRANSFER TO CIP FUND 7441 TRANSFER TO 4A (Admin)25,000 25,000 25,000  TOTAL 74‐TRANSFERS 227,700                237,500                ‐  ‐  237,500                237,500                 TOTAL 4B FUND EXPENDITURES 227,700                237,500                ‐  ‐  237,500                237,500                 4B FUND ‐ SANGER TEXAS INDUSTRIAL DEVELOPMENT CORPORATION EXPENDITURES CITY OF SANGER, TEXAS PROPOSED BUDGET FISCAL YEAR 2015‐16 92 05 0 43 2 4 4 2 4 7 0 4 7 1 6 2 0 6 2 4 6 3 2 6 4 2 Ho t e l / E m p l o y e e P o l i c e B e a u t i f i c a t i o n L i b r a r y C o u r t C o u r t P o l i c e F i r e P a r k L i b r a r y Mo t e l B e n e f i t s G r a n t s F u n d R e s t r i c t e d S e c u r i t y Te c h n o l o g y D o n a t i o n s D o n a t i o n s D o n a t i o n s B o o k s Fu n d  Ba l a n c e ,  9‐30 ‐14 24 , 6 4 8 3 0 , 0 6 5 5 3 0 5 , 5 0 8 7 2 , 9 4 5 6 , 7 5 6 7 5 7 4 , 5 4 7 2 , 7 7 5 2 , 5 3 6 1 , 1 5 0 FY  20 1 4 ‐15  Es t i m a t e d  Re v e n u e s 20 , 0 0 0 5 2 5 , 0 0 0 50 0 2 , 4 0 0 1 , 8 5 0 3 , 0 0 0 2 , 5 0 0 1 , 3 0 0 0 5 0 0 FY  20 1 4 ‐15  Es t i m a t e d  Ex p e n d i t u r e s (1 0 , 0 0 0 ) ( 5 2 5 , 0 0 0 ) (5 0 0 ) 0 ( 8 , 5 0 0 ) ( 3 , 5 0 0 ) ( 4 , 5 0 0 ) ( 2 , 8 0 0 ) ( 2 , 5 3 6 ) ( 1 , 1 5 0 ) Ex p e c t e d  Fu n d  Ba l a n c e  9‐30 ‐15 34 , 6 4 8 3 0 , 0 6 5 5 3 0 5 , 5 0 8 7 5 , 3 4 5 1 0 6 2 5 7 2 , 5 4 7 1 , 2 7 5 0 5 0 0 FY  20 1 5 ‐16  Bu d g e t e d  Re v e n u e s 20 , 0 0 0 50 0 4 , 8 0 0 2 , 5 0 0 3 , 0 0 0 2 , 5 0 0 1 , 0 0 0 5 0 0 5 0 0 FY  20 1 5 ‐16  Bu d g e t e d  Ex p e n d i t u r e s (1 , 0 0 0 ) (6 , 0 0 0 ) 0 ( 2 , 5 0 0 ) ( 3 , 0 0 0 ) ( 2 , 5 4 7 ) ( 2 , 2 7 5 ) (1 , 0 0 0 ) Ex p e c t e d  Fu n d  Ba l a n c e  9‐30 ‐16 53 , 6 4 8 3 0 , 0 6 5 5 3 0 8 8 0 , 1 4 5 1 0 6 2 5 7 2 , 5 0 0 0 5 0 0 0 No t e AB C C D No t e  A Ki n g s  mo v e d  ou t  at  th e  en d  of  Ma r c h  an d  pa i d  6 mo n t h s  re n t  of  $2 4 0 0 .    Th e  ne w  te n a n t  wi l l  no t  be g i n  pa y i n g  re n t  un t i l  Oc t o b e r  1,  20 1 5 . No t e  B Th e  fu l l  am o u n t  of  fu n d  ba l a n c e  is  es t i m a t e d  fo r  FY  20 1 4 ‐15  in  or d e r  to  up g r a d e  co u r t  se c u r i t y  in  co n n e c t i o n  wi t h  re m o d e l  of  th e  mu 25 , 0 0 0 No t e  C Th i s  fu n d  is  ue d  to  ac c o u n t  fo r  th e  an n u a l  do n a t i o n  th a t  Wa l ‐Ma r t  ge n e r a l l y  pr o v i d e s  to  Po l i c e  an d  Fi r e .    Th e  do n a t i o n  is  no t  us u a l l y  re c e i v e d  un t i l  Au g u s t so  th e  bu d g e t  le a v e s  a $2 , 5 0 0  fu n d  ba l a n c e  si n c e  it  is  di f f i c u l t  to  sp e n d  th e  do n a t i o n  pr i o r  to  th e  en d  of  th e  fi s c a l  ye a r . Hi s t o r i c a l l y ,  Wa l ‐Ma r t  ha s  ma d e  a $2 , 5 0 0  do n a t i o n  to  Po l i c e  an d  $1 , 0 0 0 ‐$1 , 5 0 0  to  Fi r e . No t e  D As  of  pr e p a r a t i o n  of  th e  FY  20 1 5 ‐16  Bu d g e t ,  no  do n a t i o n s  ha v e  be e n  re c e i v e d . CI T Y  OF  SA N G E R SP E C I A L  RE V E N U E  FU N D S PR O P O S E D  BU D G E T  FI S C A L  YE A R  20 1 5 ‐16 93