2017-2018 Adopted BudgetOFFICIAL BUDGET
FISCAL YEAR 2017–2018
201 Bolivar Street, Sanger, TX 76266
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This budget will raise more revenue from property taxes than last year's
budget by an amount of $337,745, which is an 9.45% increase from
last year's budget. The property tax revenue to be raised from new
property added to the tax roll this year is $96,111.
CITY COUNCIL VOTE
The members of the governing body voted on the budget as follows:
FOR: Lee Allison, Councilmember Place 1
Gary Bilyeu, Councilmember Place 2
William Boutwell, Councilmember Place 3
Allen Chick, Councilmember Place 4
David Clark, Councilmember Place 5
AGAINST: None
PRESENT (not voting): Thomas Muir, Mayor (only votes in case of a tie)
ABSENT: None
PROPERTY TAX RATE COMPARISON 2016-2017 2017-2018
Adopted Property Tax Rate $0.679500 / $100 $0.679100/ $100
Effective Tax Rate $0.619554 / $100 $0.642543/ $100
Effective Maintenance & Operations Tax Rate $0.468064 / $100 $0.563531/ $100
Rollback Tax Rate $0.633203 / $100 $0.679100/ $100
Debt Rate $0.127694 / $100 $0.115569/ $100
Total debt obligation for the City of Sanger, Texas secured by property taxes: $4,739,660.
Fiscal Year 2018 Principal and Interest Requirements for Debt Service: $889,771.
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CITY OF SANGER, TEXAS
ANNUAL BUDGET
OCTOBER 1, 2017 – SEPTEMBER 30, 2018
SUBMITTED TO
THE MAYOR AND CITY COUNCIL
SEPTEMBER 11, 2017
THOMAS MUIR
Mayor
LEE ALLISON
Council Member, Place 1
GARY BILYEU
Council Member, Place 2
WILLIAM BOUTWELL
Council Member, Place 3
ALLEN CHICK
Council Member, Place 4
DAVID CLARK
Council Member, Place 5
BUDGET PREPARED BY
MIKE BRICE
City Manager
CLAYTON GRAY
Finance Director
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TABLE OF CONTENTS
INTRODUCTION .............................................................................................................................................. 1
Budget Message .............................................................................................................................. 3
Strategic Planning for Results ....................................................................................................... 15
Comprehensive Plan ..................................................................................................................... 16
Organizational Values .................................................................................................................... 17
Performance Measures ................................................................................................................. 18
Organization Chart ......................................................................................................................... 22
Authorized Personnel .................................................................................................................... 23
Budget Calendar ............................................................................................................................ 24
The Budget Process ...................................................................................................................... 25
List of Funds .................................................................................................................................. 26
Fund Relationship with Functional Areas ....................................................................................... 27
About Sanger ................................................................................................................................. 28
Ordinance Adopting the Annual Budget ......................................................................................... 32
Ordinance Adopting the Property Tax Rate ................................................................................... 34
BUDGET SUMMARY ...................................................................................................................................... 35
2017-2018 Budget at a Glance Graphics ....................................................................................... 36
2017-2018 Budget by Fund Graphics ............................................................................................ 38
Revenues, Expenditures & Changes in Fund Balance .................................................................. 40
Combined Budget Summary .......................................................................................................... 43
Combined Summary of Revenues, Expenditures and Changes to Fund Balance ......................... 45
GENERAL FUND ............................................................................................................................................ 47
Overview ........................................................................................................................................ 48
Budget Summary ........................................................................................................................... 49
Revenues ....................................................................................................................................... 51
Departmental Budgets
Police ................................................................................................................................ 54
Animal Control .................................................................................................................. 57
Fire .................................................................................................................................... 59
Municipal Court ................................................................................................................. 62
Development Services ...................................................................................................... 65
Streets ............................................................................................................................... 68
Parks ................................................................................................................................. 71
Recreation ......................................................................................................................... 74
Library ............................................................................................................................... 76
Solid Waste ....................................................................................................................... 79
Transfers to Other Funds .................................................................................................. 81
Non-Departmental Expenditures ....................................................................................... 83
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TABLE OF CONTENTS (continued)
DEBT SERVICE FUND .................................................................................................................................... 85
Overview ........................................................................................................................................ 86
Budget Summary ........................................................................................................................... 87
Expenditures .................................................................................................................................. 89
Debt Service Requirements ........................................................................................................... 90
ENTERPRISE FUND ....................................................................................................................................... 91
Overview ........................................................................................................................................ 92
Budget Summary ........................................................................................................................... 93
Revenues ....................................................................................................................................... 95
Departmental Budgets
Water ................................................................................................................................. 96
Waste Water ..................................................................................................................... 99
Electric ............................................................................................................................ 102
Enterprise Fund Debt Service ......................................................................................... 106
Transfers to Other Funds ................................................................................................ 108
Non-Departmental ........................................................................................................... 110
INTERNAL SERVICE FUND .......................................................................................................................... 113
Introduction .................................................................................................................................. 114
Budget Summary ......................................................................................................................... 115
Departmental Budgets
City Council ..................................................................................................................... 117
Administration ................................................................................................................. 119
Public Works Administration ............................................................................................ 122
Finance Department ........................................................................................................ 125
Fleet Services ................................................................................................................. 128
Facilities .......................................................................................................................... 131
Non-Departmental ........................................................................................................... 133
4A CORPORATION FUND ............................................................................................................................ 135
Overview ...................................................................................................................................... 136
Budget Summary ......................................................................................................................... 137
Revenues ..................................................................................................................................... 139
Economic Development Expenditures ......................................................................................... 140
4B CORPORATION FUND ............................................................................................................................ 143
Overview ...................................................................................................................................... 144
Budget Summary ......................................................................................................................... 145
Revenues ..................................................................................................................................... 147
4B Expenditures .......................................................................................................................... 148
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TABLE OF CONTENTS (continued)
SPECIAL REVENUE FUNDS ......................................................................................................................... 149
Overview ...................................................................................................................................... 150
Budget Summary ......................................................................................................................... 151
Hotel/Motel Tax Fund .................................................................................................................. 152
Beautification Fund ...................................................................................................................... 153
Library Restricted Fund ............................................................................................................... 154
Court Security Fund ..................................................................................................................... 155
Court Technology Fund ............................................................................................................... 156
Child Safety Fund ........................................................................................................................ 157
Police Donations Fund ................................................................................................................. 158
Fire Donations Fund .................................................................................................................... 159
Park Donations Fund ................................................................................................................... 160
Library Donations Fund ............................................................................................................... 161
CAPITAL PROJECTS FUNDS AND CAPITAL IMPROVEMENT PLAN ................................................................ 163
Budget Summary ......................................................................................................................... 164
Capital Projects Fund .................................................................................................................. 166
Enterprise Capital Projects Fund ................................................................................................. 167
Capital Improvement Plan ........................................................................................................... 168
Capital Projects Summary 2016-2022 ......................................................................................... 172
APPENDIX ................................................................................................................................................... 175
General Fund Five Year Financial Projection .............................................................................. 176
Approved Departmental Capital Equipment Requests................................................................. 178
Financial Management Policy ...................................................................................................... 187
Investment Policy ......................................................................................................................... 194
Debt Service Schedules .............................................................................................................. 199
Glossary of Terms ....................................................................................................................... 203
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The City of Sanger, Texas 2017‐2018 Annual Budget 1
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2 The City of Sanger, Texas 2017‐2018 Annual Budget
The City of Sanger, Texas 2017‐2018 Annual Budget 3
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 into 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 into the budget process. It will also provide insight into the thinking and conditions in which the budget was
prepared.
Municipal budgets are always challenging. There simply is never enough money to fix every problem and address
every concern. The economy remains strong and that is reflected in our general fund revenues. However, the economy
will eventually cool and revenue increases will slow down. This must be taken into account, especially when adding
additional employees, to ensure that new expenses incurred are sustainable in leaner years.
2018 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.
Current Conditions
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 add to several revenue streams but also increase the need for services, which is
often times offsetting, negating any revenue gains. Sales tax is trending up slightly, and we are projecting an 6%
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 an 8% increase in the property tax base
in 2017. 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 east side of I35 between FM455 and Lois Road is nearing completion
and should wrap up this fall. Construction has begun on McReynolds Road from Jones Street to FM 2164. This is a
two-year project. Another two-year project is the rehabilitation and expansion of the wastewater treatment plant.
These two projects will be our main focus in 2018 and 2019.
Utility Revenues are starting to rebound after a mild winter. Debt in the enterprise fund will increase next year by over
$300,000 due to the 2017 bond sale for the wastewater treatment plant improvements.
4 The City of Sanger, Texas 2017‐2018 Annual Budget
FY 2018 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 5 Tazers Purchase $9000
Police 2 Police Vehicles Purchase $101,000
Fire 1 Defibrillator Purchase $33,000
Fire 1 Self-Loading Cot Purchase $42,500
Parks Web Based Irrigation Controls Phase 1 Purchase $45,000
Parks Replace Sidewalks in Downtown Square Phase 1 Purchase $17,000
Parks 1 F350 Crew Cab Purchase $56,000
Electric 1 New Service Truck Purchase $140,000
Non-Departmental New Monument Signs Purchase $12,000
Finance New Payment Kiosk Purchase $47,000
4B Shade Structures at Porter and Railroad Purchase $250,000
0
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Sales Tax Ten Year History
The City of Sanger, Texas 2017‐2018 Annual Budget 5
Expenditures by Classification
As you can see in the chart below, overall expenditures are projected to rise by 5%. We have been very conservative
in our budgeting and have looked at the history of each individual line item when planning next year’s expenditures.
The largest increases are in Capital Expenses, Salaries and Debt Service. Capital expenses are increasing 15%
primarily due to the fact that we are replacing more aging vehicles and equipment this year. Salaries are up 13% due
to adding four new positions and budgeting money for market adjustments next year. Debt service is up 21% due to
the addition of the 2017 bond issue.
Expenditures by Classification 2015 Actual 2016 Budget 2017 Budget Difference % Change
Salaries & Benefits 4,639,320$ 5,146,863$ 5,833,653$ 686,790$ 13.34%
Supplies & Materials 410,502$ 491,029$ 546,480$ 55,451$ 11.29%
Maintenance & Operations 7,180,248$ 7,248,178$ 7,155,074$ (93,104)$ -1.28%
Contract Services 1,335,884$ 1,470,276$ 1,597,519$ 127,243$ 8.65%
Utilities 479,234$ 543,964$ 528,750$ (15,214)$ -2.80%
Capital Expenses 554,053$ 595,822$ 686,504$ 90,682$ 15.22%
Debt Service 1,325,175$ 1,452,919$ 1,758,581$ 305,662$ 21.04%
Other Department Expense 41,962$ 133,282$ 49,126$ (84,156)$ -63.14%
Transfers 928,605$ 1,126,800$ 986,800$ (140,000)$ -12.42%
Total 16,894,983$ 18,209,133$ 19,142,487$ 933,354$ 5.13%
Internal Service Fund
Some departments have responsibilities in both the General Fund and Enterprise Fund. To increase transparency, and
assist operational efficiency, we have placed those departments in an Internal Service Fund (ISF). This allows us to
present a single budget for each department better reflecting that department’s true budget. It also streamlines the
purchasing process. For accounting purposes, these departments will still be allocated to the funds at year end so that
each fund’s true cost can be reflected in the audit. In the 2018 budget you will see a new department in the ISF. It is
the Facilities Maintenance Department. Having facility maintenance under one department will allow for better
efficiencies and cost savings as we move toward a more centralized purchasing process.
Personnel
I am recommending a 3% merit raise (Range from 0-4.5%) for employees again this year. We are also in the process
of evaluating and updating our pay plan with a target implementation date of January 1, 2018. Funds have been
budgeted in the 2018 budget to implement this plan. In the current economic climate, it is imperative that we stay
competitive on wages and benefits to keep from losing good employees to other cities.
This year we are proposing to add four new positions. We propose adding a Sergeant to the Police Department. This
will help alleviate the flat command structure currently and provide additional supervisor coverage at night and on
weekends. We also propose adding a Lieutenant to the Fire Department. We are also converting one current firefighter
position to a Lieutenants position. This will give us a Lieutenant on each of the three shifts. We are adding a full-time
6 The City of Sanger, Texas 2017‐2018 Annual Budget
construction inspector to public works. We have had one of the street employees fulfilling this role. However, given
the amount of upcoming work and the need for more street maintenance, we need to fill this position. We are also
adding a third operators position to the wastewater treatment plant as we move toward seven day a week operations.
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
Capital projects are discussed in detail in the Capital Improvement Plan included in the overall budget. This year
capital projects will include reconstruction and resurfacing of McReynolds Road in conjunction with Denton County and
expanding the wastewater treatment plant.
Reserves
The Council set a goal of increasing emergency reserves to $2,000,000. We realized 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 $800,000 in reserve.
$0.00
$200,000.00
$400,000.00
$600,000.00
$800,000.00
$1,000,000.00
$1,200,000.00
2011 2012 2013 2014 2015 2016 2017
Contingency Reserve Funds
General Fund Enterprise Fund Strom Reserve Fund
The City of Sanger, Texas 2017‐2018 Annual Budget 7
Summary
While there are some structural changes in the budget, operationally there will be few changes. The staff has prepared
a proposed budget with cautious optimism for 2018 that addresses both our short term and long-term needs. As
always, we will closely monitor both revenues and expenses throughout the year and adjust accordingly as conditions
dictate.
SWOT Analysis
A SWOT analysis is a look at the City’s Strengths, Weaknesses, Opportunities and Threats (SWOT). It is intended to
give the reader a strategic perspective of current and future issues. These issues have an effect on both revenues
and expenditures.
Strengths
The local economy remains strong as indicated by the increase in construction and low unemployment. The area
continues to see a large influx of new residents each year and this trend is expected to continue for the foreseeable
future. Sanger’s location is one of its greatest strengths and something we aggressively market.
Rail and Interstate access and developable industrial land also top the list of Sanger’s strengths. Commercial interest
in the industrial property has picked up in the last year. We continue to proactively recruit retailers and other business.
We are also extending utilities along the east side 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 been a
tremendous advertising tool for Sanger. In 2014, we added a splash park to replace our obsolete swimming pool. This
is also a quality of life improvement for our citizens to enjoy. This year the 4B board has authorized funding for Shade
structures to cover the bleachers and Porter and Railroad ballparks.
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, and Storm
Recovery 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 $400,000 annually in revenue. These monies have allowed Sanger to compete economically and make
the quality of life improvements as mentioned above. 4B funds are currently being used to pay for the debt service on
the Porter Sports Complex and other projects. This year 4A will continue assisting with the extension of utility lines for
development of additional industrial properties.
Emergency reserve funds are also a strength. Eventually, every city faces some type of disaster. Be it a tornado,
flood, ice storm or another disaster two things are certain; the city will need money for the recovery efforts, and
traditional revenue sources will be negatively impacted at the same time. By the end of the 2017 fiscal year the city
will have $ 2.8 Million in Reserve Funds, to bridge the gap caused by a disaster. Having these funds on hand will help
us recover as quickly as possible without destroying us financially.
8 The City of Sanger, Texas 2017‐2018 Annual Budget
Weaknesses
To a large extent, cities in Texas are dependent on property taxes to fund their general revenue operations. In Sanger,
approximately 44% of general fund operating revenues come from property tax. The weakness here is that almost half
of the property tax in Sanger comes from residential improvements (See Figure 1 below). Demand for service is much
higher from residential properties than from commercial properties. This means that, when averaged out, residences
rarely pay the full amount in property tax for the services they receive from the City. Commercial properties, however,
typically generate more property tax than they require in services. Growing our commercial property tax base is
essential to providing quality service to our customers while limiting the property tax burden on our residents. Recruiting
more industrial and commercial development continues to be a priority.
Another weakness is median home prices in Sanger. The median home price in Denton County is $269,400. The
median home price in Sanger is $172,400. This results in a much lower tax income per property than in other areas.
We need to diversify our housing mix to include houses in higher price ranges that generate higher property taxes.
This will also help alleviate the tax burden on families with lower incomes and those with fixed incomes. The Council
has established benchmarks that are helping to alleviate this weakness. As a result, we are seeing our average
valuation increase. We will continue to proactively encourage this trend at the staff and Council levels to eliminate this
weakness.
Another weakness that stifles growth is the fact that as the city limit 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. Recent legislation has alleviated this to some extent by providing a mechanism to
transfer the CCN. However, the issue still remains a hindrance to growth due to the costs associated with the transfer.
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
Property Tax by Source ‐2015
Residential
Commercial
Agriculture
Personal Property
The City of Sanger, Texas 2017‐2018 Annual Budget 9
will require additional investment in infrastructure to ensure that industrial sites are “shovel ready” when companies are
ready to move. To that end, we continue to extend water and wastewater 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 111 new home starts so far in Fiscal Year 2017. This is the most since 2006. Over 750 new
residential lots are in various stages of development. Staff and Council have been encouraging a greater mix in housing
and we are starting to see our efforts pay off. 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 tax rate, saving everyone on their property taxes. Currently, the average home value in Sanger is approximately
$172,000. At that value, a home will generate approximately $1156 in City property tax each year. In comparison, a
$300,000 home generates $2040 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. We have invested heavily in bring utilities to these sites so that they are ready for development.
The City must continue to promote commercial development, especially development that generates both property and
sales tax.
Threats
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 drive prices higher. 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. The legislature went even further this session and introduced multiple
bills that limit local control over a wide range of things. Some of these bills, if passed, could severely hamper our ability
to provide current service levels to our citizens.
A general downturn in the economy is another potential threat, while the local economy is booming, we are starting to
see some indicators of a slowdown. It is imperative that we monitor it closely and stay ahead of any downturn.
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 through September 30th each year. The budget process begins in
10 The City of Sanger, Texas 2017‐2018 Annual Budget
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 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 2018 are based on property values determined for 2016 and certified in
2017. 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
The City of Sanger, Texas 2017‐2018 Annual Budget 11
pledged against the 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 increase or decrease in debt service.
The second term is the Rollback Rate. To oversimplify, if a City sets the tax rate so that it will generate more than
108% of the revenues generated last year, it is subject to the filing of a petition by the voters to send the tax rate to an
election. If the City stays under 108%, it cannot be challenged by petition.
When a City sets the tax rate for the year, it is really determining the M&O rate since the I&S rate is a function of taxable
value and debt. This is important for a number of reasons. First, any rate set below the Effective Rate means a
decrease in revenues. This decrease in revenue comes 100% from M&O revenue. Second, if total valuation falls (as
happened in 2010) and debt also decreases, the Effective Rate will be higher than the Rollback Rate. This means that
to raise the same amount of operating funds in 2010; we would have had to exceed the Rollback Rate. While this is a
rare occurrence for a growing City, it drives home the fact that setting the tax rate needs to be based on a number of
factors considered together.
Tax rates can vary widely between cities. For example, there are 88 Cities in Texas with a population between 5,000
and 10,000. Property taxes range from $0.1468/$100 to $0.957898/$100 in those cities. The maximum a home rule
city can charge is $2.50/$100. Net Taxable Valuations also vary widely and are the primary factor in determining
what rate a city needs to charge to pay for debt and operations. 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, Facilities Maintenance, Finance, Fleet Maintenance and Human Resources.
12 The City of Sanger, Texas 2017‐2018 Annual Budget
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. In 2017 over $14,000,000
in new property was added to the tax rolls.
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 2016 was budgeted at $200,000.
It is projected at $100,000 for 2017. The decrease is due primarily to robust revenues in the General Fund and
increased debt cost in the Enterprise Fund. 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.
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, but 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 August of 2021, 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 district's water producers will have to pay a fee on the water removed from the ground. We
are calculating that this will cost Sanger about $36,000 a year.
One increase we have to absorb in the electric utility is the increase in transmission and congestion costs we pay. This
cost has risen by over 60% in the last three years and continues to rise. These costs are regulated by the Electric
Reliability Council of Texas (ERCOT) and are used partially to help pay for new transmission lines from West Texas to
other parts of the State.
Police and Animal
Control
28%
Fire and Ambulance
19%
Municipal Court
4%
Development
Services
4%
Streets
10%
Parks and Recreation
10%
Library
5%
Solid Waste
12%
Internal Services
8%
General Fund Expenditures
The City of Sanger, Texas 2017‐2018 Annual Budget 13
We recently hired a consultant to review our utility rates and make recommendations for the next five years. They will
be presenting their finding in August. Rate increases next year will be proposed based on their reccommendations.
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 improvements
Internal Service Fund
The internal service fund includes departments with responsibilities in both the General and Enterprise Funds. The
Internal Service Fund allows us to show the department's entire budget in one place, making it more transparent and
easier to manage. The departments include Non-Departmental costs, Mayor and Council, Administration, Public Works
Administration, Finance, Facilities Maintenance and Fleet Services. Instead of each department having a separate
budget for each fund, those departments have a single budget in the Internal Service Fund. This makes it easier for
the reader to see the true cost of the department without having to look in two different places. It also streamlines cost
allocation internally.
Economic Development Funds
Under Texas Law, certain municipal governments can establish Economic Development Corporations for the purposes
of attracting economic development and other limited purposes. These corporations are overseen by boards appointed
by the City Council. Sanger is one of the few Cities that has both a 4A and 4B Economic Development Corporation.
Both of these corporations receive revenues from a separate ½ cent sales tax. This sales tax generates around
$400,000 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. 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. The 4B Board has also committed $300,000 to The Porter Park Trail linkage and $200,000 for shade
structures at the Porter and Railroad Ball Fields.
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
The expenditure of hotel occupancy tax (HOT) funds tightly regulated by state law. To ensure that these funds are
spent appropriately, they are placed in a separate fund and not commingled with the General Fund. The city also gives
up to $12,000 a year in HOT taxes to the Sanger Chamber of Commerce for marketing.
14 The City of Sanger, Texas 2017‐2018 Annual Budget
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 wastewater lines, build sidewalks
and maintain our parks in an attractive condition.
Staff have worked hard and kept up with their responsibilities even when short staffed. They have willingly accepted
cross training so they could help out in other departments when needed. They have been very frugal with spending. I
want to commend all of our employees for their hard work and dedication 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
City Manager
The City of Sanger, Texas 2017‐2018 Annual Budget 15
STRATEGIC PLANNING FOR RESULTS
Overview
COMPREHENSIVE PLAN
ORGANIZATIONAL VALUES
PERFORMANCE MEASURES
CAPITAL IMPROVEMET PLAN
ANNUAL BUDGET
RELATIONSHIPS WITH CITIZENS
INFRASTRUCTURE
CITY SERVICES
PURPOSE
A guiding purpose of the
municipal government of the
City of Sanger is to preserve,
protect and enhance the
quality of life for our citizens.
VISION
To give vision to this purpose,
City leaders and staff have
developed a Comprehensive
Plan (page 14) and a set of
Organizational Values (page
15) to guide City operations.
PLAN
This vision has led to planning
through the development of
the City’s Performance
Measures (page 16) and the
2017-2018 Annual Budget
and Capital Improvement
Plan.
RESULTS
The effectiveness of any plan
is measured by results. The
City of Sanger’s desired are
to provide quality services to
residents, maintain and
improve our infrastructure,
16 The City of Sanger, Texas 2017‐2018 Annual Budget
Comprehensive Plan
GOAL 1
Maintain and improve upon the existing country living atmosphere of Sanger.
GOAL 2
Encourage the establishment of new commercial business and the expansion of
existing businesses.
GOAL 3
Encourage development and preservation of the Historic Downtown area.
GOAL 4
Improve the relationship of mixed land uses and provide optimum opportunity to
live and work in Sanger.
GOAL 5
Improve Sanger’s street network.
GOAL 6
Encourage job development.
GOAL 7
Encourage development of quality single family residential neighborhoods.
GOAL 8
Develop, expand, and maintain the Sanger Park System with a variety of parks,
open spaces and recreational facilities.
The City of Sanger, Texas 2017‐2018 Annual Budget 17
Organizational Values
We respect each other.
We communicate.
We perform quality work.
We are responsive to our customers.
We behave ethically.
We have an attitude of service.
We are proactive.
We focus on our customers.
We work together.
18 The City of Sanger, Texas 2017‐2018 Annual Budget
Performance Measures
Performance Measure Critical Mission Stakeholders Frequency Benchmark
FY 2014
Average
FY 2015
Average
FY 2016
Average
Administration
New employee orientation will be completed
within 2 business days on average.
Human
Resources Employees Quarterly 2 Days 1 1.15 1.18
100% of employees will complete their annual
training each year.
Human
Resources Employees Annually 100% 100% 100% 100%
Monthly Human Resources reports will be
submitted on or before the due date.
Human
Resources
Vendors/ Govt.
Entities Monthly 100% 100% 100% 100%
100% of open records requests are processed in
the time allowed.
Records
Management Public Monthly 100% 100% 100% 100%
Economic Development
Inquiries are followed up on within 24 hours on
average to ensure a prompt response.Responsive Potential
Businesses Monthly 100% 100% 100% 100%
Annually update a plan for long term infrastructure
improvements that will facilitate retail and
industrial growth.
Infrastructure
Improvements Public/ Business Annually
By October
First Complete Complete Complete
Police
To promote community interaction each officer
will make 5 public contacts per shift on average.
Community
Interaction Public Monthly 5 or more 7.19 5.84 7.01
To meet customer expectations, respond to calls
for service within 7 minutes on average.
Customer
Service Public Monthly
Under 7
minutes 5.84 4.55 4.52
Keep the public informed by providing local
media crime and prevention information 4 times
per month.
Public Information
and Crime
Prevention
Public Monthly 4 or more 4.42 5.27 5.50
Respond promptly to complaints by sending
registered letters on all valid complaints within 3
business days on average.
Code
Enforcement Public Monthly 3 or less 0.34 0.25 0.02
Animal Control
To promote community interaction the Animal
Control Officer will make 4 public contacts per shift
on average.
Customer
Service Public Monthly 4 5.73 5.45 4.91
Fire
On Average, 3 personnel will be on scene within
10 minutes of dispatch on fire related
emergencies.
Fire Suppression Public Monthly 3 or more 3.26 3.24 2.39
Time of alarm until arrival on scene on fire calls
inside the city limits. Fire Suppression
6 minutes or
Less on
Average
00:00 06:31 05:03
Time of alarm until patient care is initiated inside
the City Limits EMS
6 minutes or
Less on
Average
4.73 05:14 04:54
98% of patient will arrive at the Hospital with their
condition either improved or Unchanged.EMS Public Monthly 98% 99% 98% 99%
The City of Sanger, Texas 2017‐2018 Annual Budget 19
Performance Measure Critical Mission Stakeholders Frequency Benchmark
FY 2014
Average
FY 2015
Average
FY 2016
Average
Municipal Court
On a scale of 1 to 4, defendants rate us at 3 or
higher on being treated fairly.Fair Treatment Public Monthly 3 or Higher 3.77 3.62 3.65
On a scale of 1 to 4, defendants rate us at 3 or
higher on being provided prompt service.Prompt Service Public Monthly 3 or higher 3.76 3.73 3.70
On a scale of 1 to 4, defendants rate us at 3 or
higher on being provided courteous service.
Courteous
Service Public Monthly 3 or higher 3.92 3.65 3.78
To meet expectations of promptness 50% of
cases will be disposed of or turned over to
collections in 60 Days on average
Prompt Service Public Monthly 50% 49% 46% 88%
Development Services
Process permit applications in 5 business days or
less on average (excluding time waiting for
applicant action).
Prompt Service Public Monthly 5 or Less 1.35 2.61 3.06
80% of responders to a notice of public hearing
will report being well informed by the notice and
other information provided.
Citizen
Engagement Public Monthly 80% 96% 97% 100%
Council and Board members will report being
well informed on the issue at hand 90% of the
time.
Information Boards Monthly 90% 100% 98% 92%
Streets
Number of potholes repaired during the month.58.50 151
Number of utility cut repairs during the month.5.50 4
Number of traffic signs replaced during the month.13.75 5
Tons of Asphalt used for patching Street Public Monthly Info Only 51.74 29.25
Yards of concrete street repair. Street
Maintenance Public Monthly Info Only 22.83 20.58
Parks
To meet customer expectations of promptness
90% of brush work orders will be completed
within 4 business days, on average, of the
request.
Brush Removal Public Monthly 90% 92% 87% 94%
To meet customer expectations patrons will rate
their satisfaction level with the maintenance of
public parks at 3 or higher.
Park
Maintenance Public Monthly 3 or higher 3.41 3.62 3.67
To meet customer expectations park patrons will
rate their satisfaction level with the condition of the
public parks at 3 or higher.
Public Satisfaction Public Monthly 3 or Higher 3.55 3.57 3.79
Citizens are engaged by volunteering X numbers
of hours on average each month in the parks.Citizen
Engagement Public Monthly Info Only 28.08 27.33 16.8
The number of acres mowed each month. Park Management Monthly Info Only 153.60 129.40 185.319
Number of rentals each month Cost Recovery Management Monthly Info Only 32.92 11.42 15.60
Cumulative percentage of expenditures recovered
anually.Cost Recovery Management Monthly Info Only 1.02% 0.63% $9,305.00
Currently Under Revision
20 The City of Sanger, Texas 2017‐2018 Annual Budget
Performance Measure Critical Mission Stakeholders Frequency Benchmark
FY 2014
Average
FY 2015
Average
FY 2016
Average
Library
80% of information seekers will be satisfied with
the results of their library visit.
Provide
Information Public Monthly 80% 90% 89% 96%
80% of patron's seeking information remotely will
be satisfied with the results of their inquiry.
Provide
Information Public Monthly 80% 97% 97% 98%
To meet patron's expectations, the average wait
time for a computer will be less than 10 minutes.
Public Computer
Access Public Monthly
10 minutes or
less 5.35 5.16 3.61
90% of patrons requesting computer assistance
will be satisfied with the result.
Public Computer
Access Public Monthly 90% 91% 93% 96%
90% of patrons seeking materials for
entertainment will be satisfied with the results of
their library visit.
Recreational
Reading, listening
and viewing
Public Monthly 90% 98% 98% 97%
Finance
To ensure accurate billing 98% of utility bills will
be correct prior to posting.Utility Billing Utility Customers Monthly 98% 100% 100% 100%
To meet Department expectations 98% of
purchase requests will be processed to purchase
orders within 3 business days on average.
Purchasing Employees Monthly 98% 100% 100% 100%
To meet vendors expectations 100% of all
accurate invoices will be paid within 30 days.Accounts Payable Vendors Monthly 98% 100% 100% 98%
To meet our fiduciary duty 98% of bank deposits
will be accurate when they are deposited in the
bank.
Cash Collections Public Monthly 98% 100% 100% 100%
To meet employee expectations 98% of all checks
will be processed without any errors attributable to
the finance department.
Payroll Employees Monthly 98% 100% 100% 100%
98% of Customers will rate their satisfaction with
our service as three or better on a scale of 1-4.
Customer
Service Customers Monthly 98% 100% 100% 100%
Fleet Services
Complete repair orders in a maximum of five
business days on average.
Customer
Service
Internal
Customers Monthly 5 days 3.45 3.75 1.5
Complete all scheduled routine maintenance in a
maximum of five business days on average.
Customer
Service
Internal
Customers Monthly 5 days 3.05 2.82 1.08
Number of Completed routine Maintenance
orders 5.08
Complete all emergency repair orders within the
same business day.
Customer
Service
Internal
Customers Monthly 1 day 0.17 0.38 1.00
The City of Sanger, Texas 2017‐2018 Annual Budget 21
Performance Measure Critical Mission Stakeholders Frequency Benchmark
FY 2014
Average
FY 2015
Average
FY 2016
Average
Water/ Waste Water Line Maintenance
To meet customer expectations of prompt service,
water leaks will be responded to within sixty
minutes or less on average.
Water line
maintenance Public Monthly
60 minutes or
less 11.43 0:12:55 16:11
To meet customer expectations of prompt service,
minor sewer blockages will be corrected within
sixty minutes or less on average.
Waste Water
Collection Public Monthly
60 minutes or
less 1:16 1:22 1:06
New water meters will be set within two working
days of generated work order on average.New Service Public Monthly 2 Days 1.43 1.00 1
Number of water main breaks per month Info Only 2.82 2.50 1.67
Number of re-reads per month Info Only 732.00 823.50 644.92
Number of new services installed per month Info Only 3.75 8.33 4.58
Monthly Water Consumption Info Only 23,516,208 22,029,612 22,920,873
Waste Water Treatment
Average Daily Gallons Treated per Month Info Only 581,910 634,310 654,820
Sewer Line Repairs Info Only 1.18 1.25 1.08
Daily Peaks over 700,000 gallons Info Only 1.17 5.25 5.83
Reduce odor and eliminate unwanted discharge
by processing an average of 10 cubic yards of
sludge on average each month.
Waste Water
Treatment Public Monthly 10 or more 15.88 10.83 11.82
Electric
To meet customer expectations, response time to
outages will be less than 90 minutes on average.
Dependable
Service Customer Monthly
90 minutes or
less 76.95 76.23 68
90% of customers who call with a service
problem will be satisfied with the service provided.Customer
Satisfaction Customer Monthly 90% 100% 100% 100%
22 The City of Sanger, Texas 2017‐2018 Annual Budget
ORGANIZATIONAL CHART
The City of Sanger, Texas 2017‐2018 Annual Budget 23
AUTHORIZED PERSONNEL
Full
Time
Part
Time
Full
Time
Part
Time
Full
Time
Part
Time
General Fund Authorized Personnel
Police 14 0 15 0 16 0
Animal Control 101010
Fire * 12 1 12 1 12 1
Municipal Court 2 2 2 2 2 2
Development Services 3 0 3 0 3 0
Streets 304040
Parks 636260
Recreation 00 10 10
Library 3 2 3 2 3 3
General Fund Totals 44 8 47 7 48 6
Enterprise Fund Authorized Personnel
Water 506060
Waste Water 202030
Electric 70 70 70
Enterprise Fund Totals 14 0 15 0 16 0
Internal Service Fund Authorized Personnel
Administration 40 40 30
Public Works Administration 2 0 2 0 3 0
Finance 50 50 50
Fleet Services 2 0 2 0 2 0
Internal Service Fund Totals 13 0 0 13 0 0 13 0
Total Authorized Personnel 71 8 75 7 77 6
* Six FTE positions are staffed by part time personnel
2016 2017 2018
24 The City of Sanger, Texas 2017‐2018 Annual Budget
BUDGET CALENDAR
Item
Announce Budget Schedule at Staff Meeting
Monday, April 03, 2017 - Friday, April 07, 2017 Gray & Berman meet with Departments
Monday, April 17, 2017 Friday, April 21, 2017 Gray & Berman meet prepare preliminary budget
Brice, Gray & Berman meet to discuss revenues
Submit preliminary budget to Brice for review
Friday, May 05, 2017 - Friday, May 19, 2017 Brice review budget
Tuesday, May 30, 2017 - Friday, June 02, 2017 Budget Team meet with departments
Preliminary Budget Completed
Budget Workshop
Budget Workshop
Budget Workshop (if needed)
Chief Appraiser Certifies Tax Roll
Notice of Qtr Page Ad - Appraisal District Property Tax Rates
Budget must be filed with the City Secretary. The budget needs to
be ready for inspection by any taxpayer and posted on the website
Meeting with City Council to discuss tax rate. If proposed tax rate will
raise more revenue than the proceeding year's revenue, take record
vote and schedule public hearing
Notice of Public Hearing on tax increase, send to paper (1st qtr page
notice). Must publish at least 7 days before Public Hearing
First Public Hearing on Tax Rate and Budget
Notice of 2nd Public Hearing if necessary
Second Public Hearing on Tax Rate Schedule and announce
meeting to adopt tax rate 3-14 days from this date
Adopt budget for operating and capital expense. Adopt tax rate
Thursday, August 24, 2017
Tuesday, September 05, 2017
Monday, September 11, 2017
BUDGET CALENDAR FY 2017-2018
Thursday, July 27, 2017
Friday, July 28, 2017
Monday, August 07, 2017
Thursday, August 10, 2017
Monday, August 21, 2017
Wednesday, June 14, 2017
Monday, June 19, 2017
Monday, July 03, 2017
Monday, July 24, 2017
Monday, July 24, 2017
Monday, March 27, 2017
Date
Thursday, April 27, 2017
Friday, May 05, 2017
Su Mo Tu We Th Fr Sa Su Mo Tu We Th Fr Sa Su Mo Tu We Th Fr Sa Su Mo Tu We Th Fr Sa
1234 1 123456 123
567891011 2345678 78910111213 45678910
12131415161718 9101112131415 14151617181920 11121314151617
19 20 21 22 23 24 25 16 17 18 19 20 21 22 21 22 23 24 25 26 27 18 19 20 21 22 23 24
26 27 28 29 30 31 23 24 25 26 27 28 29 28 29 30 31 25 26 27 28 29 30
30
Su Mo Tu We Th Fr Sa Su Mo Tu We Th Fr Sa Su Mo Tu We Th Fr Sa
1 12345 12
2345678 6789101112 3456789
9101112131415 13141516171819 10111213141516
16 17 18 19 20 21 22 20 21 22 23 24 25 26 17 18 19 20 21 22 23
23 24 25 26 27 28 29 27 28 29 30 31 24 25 26 27 28 29 30
30 31
March April May June
July August September
The City of Sanger, Texas 2017‐2018 Annual Budget 25
THE BUDGET PROCESS
The fiscal year of the City of Sanger begins on October 1st and ends on September 30th of the following calendar year.
This fiscal year establishes both the budget year and the accounting year.
The budget is developed at a departmental level. In March, the Finance Director develops worksheets that detail
expenditures for the past four years, year to date balances as of March 31st, and projected totals through the end of
the current fiscal year. Upon completion, these worksheets are distributed to individual departments for review and
completion. Each department prepares an estimate for their projected totals through the end of the fiscal year and
estimates for the upcoming year. For any increases or addition of new items to the budget, departments will document
the justification for the requested increases. Once the departments have completed the worksheets, they are returned
along with any supporting documentation to the Finance Director.
Revenues are projected based on historical trends, the current economic climate and expected future trends.
Personnel expenses are prepared based upon the current year, adjusted as necessary for staffing changes or changes
in the cost of benefits. Utility expenses are projected based on the current and prior years, modified where applicable
due to utility rate changes or changes to City facilities.
The departmental budget worksheets are combined with revenues, personnel and utility expenses to prepare a working
budget, which is reviewed by the City Manager. A budget team consisting of the City Manager, the Finance Director
and the Parks and Recreation Director meets with each department to review and discuss the requested budget in
detail. These meetings assist the City Manager in determining his priorities for the budget.
A series of public budget workshops are held with the City Council, allowing for citizen input for the budget process.
These workshops allow the City Council to formulate its priorities for the proposed budget. Following these workshops,
the proposed budget is formulated. This proposed budget is filed with the City Secretary and public hearings on the
budget to allow for citizen input. Following the public hearings, the budget is ready to be adopted.
The budget may be adopted at any regular or special meeting of the City council prior to the beginning of the fiscal
year. On final adoption, the budget is in effect for the budget year. During the year, the City Council may amend or
change the budget to provide for any additional expense.
26 The City of Sanger, Texas 2017‐2018 Annual Budget
LIST OF FUNDS
GENERAL FUND
This is the general operating fund for the City, utilized to account for all resources not required to
be accounted for in another fund.
DEBT SERVICE FUND
This governmental fund type is used to account for the accumulation of resources for, and the
payment of, general long-term debt principal and interest.
CAPITAL PROJECTS FUND
These funds were established to account for resources used for the acquisition and construction
of capital facilities by the City. Capital Projects Funds of the City include Capital Projects Fund
and Enterprise Capital Projects Fund.
SPECIAL REVENUE FUNDS
These funds are used to account for the revenue derived from specific taxes or other earmarked
revenue sources (other than for major capital projects) that are restricted by law or
administrative action to expenditures for specified purposes. Special Revenue funds of the City
include Hotel/Motel Tax Fund; Beautification Fund; Library Restricted Fund; Court Security
Fund; Court Technology Fund; Child Safety Fund; Police Donations Fund; Fire Donations Fund;
Park Donations Fund, and Library Donations Fund. GO
V
E
R
N
M
E
N
T
A
L
FU
N
D
S
ENTERPRISE FUND
This fund accounts for the operations and financing of self-supporting activities of a
governmental unit that renders services on a user charge basis to the general public, similar to
private business enterprises.
INTERNAL SERVICE FUND
This fund accounts for the financing of centralized services to different funds and City
departments on a cost reimbursement basis.
4A CORPORATION FUND
This fund accounts for the operations and financing of self-supporting activities of the Sanger
Texas Industrial Development Corporation. Funded by a ½ cent sales tax, this fund is used to
help new and existing businesses expand in Sanger with a primary goal of bringing jobs to
Sanger.
4B CORPORATION FUND
This fund accounts for the operations and financing of self-supporting activities of the Sanger
Texas Economic Development Industrial Corporation. Funded by a ½ cent sales tax, this fund is
used to enhance the local economy by improving the quality of life in Sanger.
PR
O
P
R
I
E
T
A
R
Y
FU
N
D
S
FI
D
U
C
I
A
R
Y
FU
N
D
S
The City of Sanger, Texas 2017‐2018 Annual Budget 27
FUND RELATIONSHIP WITH FUNCTIONAL AREAS
Administration Public Safety
Community
Development Public Works Culture &
Recreation
General
Police, Animal
Control, Fire,
Municipal Court
Development
Services
Streets, Solid
Waste
Parks,
Recreation,
Library
Debt Service Debt Service
Enterprise Debt Service Water, Waste
Water, Electric
Internal Service
City Council,
Administration,
Finance,
Facilities
Public Works
Administration,
Fleet Services
4A 4A
4B 4B
Capital Projects Administration Public Works
Administration
Enterprise Capital Projects Administration Public Works
Administration
Hotel/Motel Administration
Beautification Administration
Library Restricted Library
Court Security Court
Court Technology Court
Child Safety Police
Police Donations Police
Fire Donations Fire
Library Donations Library
F U N C T I O N A L A R E A
F
U
N
D
28 The City of Sanger, Texas 2017‐2018 Annual Budget
ABOUT SANGER
OVERVIEW
The City of Sanger, Texas was incorporated in 1886 and operates under a Council-Manager form of government. The
City provides general government, public safety, public works, culture and recreation, water, sewer and electricity
operations to citizens.
LOCATION
Sanger is strategically located along in Northern Denton County and occupies 10.9 square miles along Interstate 35.
The city’s location, services and amenities make it a wonderful place to live. Uniquely situated 50 miles from both
Dallas and Fort Worth, Sanger offers residents the amenities of a major metropolitan area while retaining a small-town
quality of life. In addition, the Dallas/Fort Worth International Airport is 38 miles away.
Sanger is located minutes from the shores of Lake Ray Roberts, the 6th largest lake in Texas. Sanger is also located
in “horse country”, as Denton County has more working horse ranches than any other county in the United States.
The City of Sanger, Texas 2017‐2018 Annual Budget 29
HISTORY
During the rapid expansion of railroads following the Civil War, the Gulf, Colorado & Santa Fe Railway grew from South
Texas northward, through the area that is today known as Sanger. The railroad selected a spot between Fort Worth
and Gainesville for a new stop. The railroad had two reasons for selecting this particular spot. First, the steam
locomotives of the day required frequent stops to replenish the engine’s water supply. Second, this spot was close to
the Chisholm Trail. Cattle drives were a major economic activity at the time and the Chisholm Trail was the most
important route for cattle drives leaving Fort Worth. In a relatively short time, the railroad would replace the Chisholm
Trail as the means for moving cattle north out of Texas.
In 1886, the railroad purchased land from Mrs. Elizabeth Huling of Lampasas, Texas and built a one-room depot, cattle
pens and loading chute on the site. Mrs. Huling hired two surveyors to lay out a town around the railroad stop, and
she donated land for a wagon yard, water well, school, town square, cemetery, and a church. Lots were laid out for
stores and homes, and lots were given to anyone who would build a house costing at least $500. The city was originally
named Huling in her honor.
The community’s name was changed to New Bolivar for a short time. The railroad officially named the town Sanger in
1887 in honor of railroad customers Lehman, Isaac, Alex, Sam and Philp Sanger. Pioneers in the dry goods wholesale
and resale industry in Texas, the Sanger Brothers built a chain of stores in railroad towns to utilize the trains to move
merchandise. Although the city was named in their honor, the Sanger Brothers never lived in the city or operated a
store here.
Rail service began when the first trains came through in 1887. Cattle began loading the trains as soon as service to
Kansas City was established. The first residents of the area were Francis and Melissa Ready and their daughter Molly.
In the spring of 1887, the family sought refuge from a snow storm in the depot as they were passing through, and
decided to stay. The family built a one-room cabin, and Mrs. Ready cooked meals for the cowboys who drove the
cattle to the pens. Mr. Ready later built a hotel near the pens, and operated a post office in the lobby after he was
commissioned postmaster.
The City of Sanger was incorporated in 1892 and William E. Partlow was elected the first Mayor of Sanger. Business
thrived in the following years and led to the growth of the City. Thanks to a large mill and grain elevator, Sanger
became a large farming community.
At some point, a fire destroyed the depot and the railroad built a new station that included a larger depot building,
waiting rooms, a Western Union telegraph office, and a Wells Fargo freight office. The depot operated 24 hours a day,
6 days a week. Around 1900, ranchers began trucking cattle to Fort Worth instead of shipping them to Kansas City.
At the time when the trains stopped shipping cattle, resourceful individuals began using the railroad to ship dairy cream
to Fort Worth and Ardmore, Oklahoma.
Texas State Highway 40 ran through the area and became a portion of US Route 77 in 1929. Interstate 35 was built
along the route in the early 1960’s. As the railroad replaced the cattle trail, the highway system replaced the railway
as the conduit that brought visitors and business to Sanger. The years following World War II saw the decline of
railroads nationwide, and the Sanger depot eventually closed. Interstate 35 serves the heartland of America, running
from South Texas to Minnesota. According to the Texas Department of Transportation, more than 50,000 vehicles
pass through Sanger on I-35 daily.
30 The City of Sanger, Texas 2017‐2018 Annual Budget
QUICK FACTS
LOCATION Sanger is located along Interstate 35 in northern Denton County
in north Texas. Sanger is located less than an hour from both
Dallas and Fort Worth.
AREA 10.9 square miles
FORM OF GOVERNMENT Council-Manager
INCORPORATION 1892
POPULATION 7,820 (01/01/2016 estimate)
TRANSPORTATION Interstate 35
DFW Airport (39 miles
Love Field (48 miles)
BNSF Railway
CLIMATE Köppen Climate Classification “Cfa” (Humid Subtropical Climate)
Average temperature 64º
Average Precipitation 14.9”
SALES TAX RATE 6.25% State of Texas
1.00% City of Sanger
0.50% 4A Corporation
0.50% 4B Corporation
BOND RATING A1 (Moody’s)
TOP 10 TAXPAYERS Wal-Mart Stores East, L.P. US06068
Wal-Mart Stores East, L.P.
DCM Sanger Property LLC
Sam’s East Inc.
Altec Capital Services, LLC
MacCamp LTD
Willbros T&D Services LLC
Stonewood Resorts LLC
Springer Family Rentals LLC
Springer Properties LLC
The City of Sanger, Texas 2017‐2018 Annual Budget 31
STATISTICS
POPULATION 1
Current estimated population: 7,820
MAJOR EMPLOYERS 2
1,000+ Employees:
• Wal-Mart Distribution Center
200 – 499 Employees:
• Sanger Independent School District
• Sam’s Distribution Center
50-100 Employees:
• City of Sanger
• A&W Productions
• Eikon Engineering
• Babe’s Chicken
20-50 Employees:
• Super Save
• Ampco
• Hollingsworth Manufacturing
• North Texas Plastics
• Sanger Bank
POPULATION AGE DISTRIBUTION 1
Median Age: 30.3
HOUSING UNITS 1
Total Housing Units: 2644
SCHOOLS 2
Butterfield Elementary School
Chisholm Trail Elementary School
Clear Creek Intermediate School
Sixth Grade Campus
Sanger Middle School
Linda Tutt High School
Sanger High School
University of North Texas (Denton)
Texas Women’s University (Denton)
North Central Texas College (Gainesville)
1 factfinder.census.gov
2Sanger Economic Development Corporation
3 Moody’s Investors Service
32 The City of Sanger, Texas 2017‐2018 Annual Budget
ORDINANCE ADOPTING THE ANNUAL BUDGET
The City of Sanger, Texas 2017‐2018 Annual Budget 33
34 The City of Sanger, Texas 2017‐2018 Annual Budget
ORDINANCE ADOPTING THE PROPERTY TAX RATE
The City of Sanger, Texas 2017‐2018 Annual Budget 35
BU
D
G
E
T
S
U
M
M
A
R
Y
36 The City of Sanger, Texas 2017‐2018 Annual Budget
2017-2018 BUDGET AT A GLANCE
Charges for Services
$12.6 MILLION
Other
Intergovernmental Revenue
Fees
Franchise Fees
Sales/Mixed Drink Taxes
Property Taxes
$0.8 MILLION
$1.7 MILLION
$1.5 MILLION
$1.4 MILLION
$0.5 MILLION
$3.9 MILLION
TOTAL REVENUES = $22.4 MILLION
(EXCLUDING INTER-FUND TRANSFERS)
WHERE DOES THE MONEY COME FROM?
The City of Sanger, Texas 2017‐2018 Annual Budget 37
BUDGET AT A GLANCE
WHERE DOES THE MONEY GO?
Culture & Recreation
Community Development
Infrastructure
$6.6 MILLION
$1.0 MILLION
$1.0 MILLION
Debt Service
$2.4 MILLION
Public Works
$9.4 MILLION
General Government
$2.1 MILLION
Public Safety
$3.2 MILLION
TOTAL EXPENDITURES = $25.7 MILLION
(EXCLUDING INTER-FUND TRANSFERS)
38 The City of Sanger, Texas 2017‐2018 Annual Budget
2017-2018 BUDGET BY FUND
REVENUES BY FUND
Debt Service Fund
$0.9 MILLION
Capital Projects Fund
4B Fund
Internal Service Fund
General Fund
Enterprise Fund
Ent. Capital Projects Fund
$7.1 MILLION
$12.1 MILLION
$1.8 MILLION
$0.4 MILLION $1.9MILLION
$1.0 MILLION
Special Revenues Funds
$0.0 MILLION
4A Fund
$0.4 MILLION
TOTAL REVENUES = $25.6 MILLION
(INCLUDING INTER-FUND TRANSFERS)
The City of Sanger, Texas 2017‐2018 Annual Budget 39
BUDGET AT A GLANCE
EXPENDITURES BY FUND
Capital Projects Fund
Debt Service Fund
Internal Service Fund
$1.8MILLION
$0.9 MILLION
$1.2 MILLION
Enterprise Fund
$12.1MILLION
4A Fund
$0.3 MILLION
Ent. Capital Projects Fund
$4.7 MILLION
General Fund
$7.0 MILLION
TOTAL EXPENDITURES = $28.8 MILLION
(INCLUDING INTER-FUND TRANSFERS)
4B Fund
$0.8 MILLION
Special Revenues Funds
$0.0 MILLION
40 The City of Sanger, Texas 2017‐2018 Annual Budget
REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
OVERVIEW OF MAJOR REVENUE SOURCES
The City has numerous sources of income, including taxes, franchise fees, charges for services, fees, and licenses
and permits. For the 2017-2018 budget, three revenue sources account for 76.5% of all revenues.
Enterprise Fund Charges for Services
The primary revenue stream of the Enterprise Fund is the billing and collection of Water, Waste Water and Electric
utilities. Totaling $11,862,500, these combined charges for services accounts for 52.9% of the City’s projected
revenues.
Water revenues of $1,890,000 are an increase of $150,000 (8.6%) over last year’s projection of $1,740,000.
Waste Water revenues of $1,850,000 are an increase of $150,000 (8.8%) over last year’s projection of
$1,700,000.
Electric revenues of $8,122,500 are an increase of $35,000 (0.5%) over last year’s projection of $8,087,500.
Water, Waste Water and Electric rates are set by City ordinance and have historically been set using trend analysis
and a cost-of-service model. The City has engaged a consulting firm to make recommendations for rates for the next
five years.
Property Taxes
The collection of Property Taxes accounts for a total of $3,849,500 or 17.2% of the City’s projected revenues. Property
within Sanger is appraised annually by the Denton Central Appraisal District. Property Tax revenue is calculated using
the appraised values of properties and the property tax rate. Property Taxes are reported in the General Fund and the
Debt Service Fund. Projected Property Tax collections are an increase of $328,944 (9.3%) over the prior year
projection of $3,520,556.
Intergovernmental Revenues
The primary revenue stream in the Capital Projects Fund this year is Intergovernmental Revenues. The estimated
revenues of $1,445,812 are from Denton County related to the McReynolds Road Reconstruction Project. The City
entered into an Interlocal Agreement with the County for the funding of the McReynolds Project. This item is a non-
recurring revenue, tied specifically to this particular project and is calculated according to the provisions of the
Agreement. The revenues are 6.4% of the City’s projected revenues.
OVERVIEW OF MAJOR EXPENDITURE CATEGORIES
Numerous expenditures are necessary to operate a municipality. Primary categories of expenditures include Salaries
& Benefits, Supplies & Materials, Maintenance & Operations, Contractual Services, Utilities, Capital Expenses, and
Debt Service. For the 2017-2018 budget, three categories combined total 78.8% of all expenditures.
Maintenance and Operations
With a total of $7,160,594, Maintenance and Operations expenditures account for 27.8% of total expenditures. The
bulk of this amount ($6,614,680) is budgeted in the Enterprise Fund. Major components of this amount are: Electric
Wholesale Utility Purchases & Transmission Costs; Electric Franchise Fees; Water Purchases and Utility Demand
Charges; Systems Maintenance for Water, Waste Water & Electric.
The City of Sanger, Texas 2017‐2018 Annual Budget 41
Capital Expenses
With a total of $7,126,743, Capital Expenditures also account for 27.8% of total expenditures. The bulk of this amount
($6,614,680) is budgeted in the Enterprise Capital Projects Fund. The major components of this amount are
$3,803,202 for the construction of a new Waste Water Treatment Plant. A multi-year project, the new plant will replace
the City’s current facility with expanded capacity to serve Sanger for many years.
Salaries and Benefits
With a total of $5,962,380, Salaries and Benefits account for 23.2% of total expenditures. The General Fund accounts
for $3,523,686 of this amount. The General Fund accounts for 48 of 77 full-time employees and 6 of 6 part-time
employees.
The category of Salaries and Benefits encompasses employee compensation and the City’s portion of Social Security
and Medicare taxes, Texas Municipal Retirement System, health insurance and worker’s compensation.
OVERVIEW OF CHANGES IN FUND BALANCE
City funds often will not see a great increase or decrease in Fund Balance in a single year. There are circumstances,
however, where a larger increase or decrease in Fund Balance may occur as the result of strategic planning. Changes
in Fund Balance are projected to be as follows:
General
Fund
Debt
Service
Fund
Enterprise
Fund
Internal
Service
Fund
4A Fund 4B Fund
Capital
Projects
Fund
Enterprise
Capital
Projects
Fund
Special
Revenue
Funds
Total
Beginning Fund Balance 3,062,635$ 394,152$ 10,615,325$ -$ 1,261,841$ 1,034,160$ 1,001,372$ 5,341,298$ 149,232$ 22,860,015$
Revenues/Other Sources 7,053,769 881,100 12,139,500 1,839,587 436,000 386,000 1,905,812 923,050 43,000 25,607,818$
Expenditures/Other Uses 7,004,033 891,013 12,134,354 1,839,587 251,324 787,500 1,167,185 4,723,054 39,322 28,837,372$
Ending Fund Balance 3,112,371$ 384,239$ 10,620,471$ -$ 1,446,517$ 632,660$ 1,739,999$ 1,541,294$ 152,910$ 19,630,461$
4A Fund
For the budget year, the 4A Fund is projected to have an increase in Fund Balance of $184,676 (14.6%). The 4A
Corporation is managed by a Board of Directors made up of five area residents appointed by the City Council. Type A
funds come from a ½ cent sales tax and can only be used for specific economic development activities. In the current
budget year, the 4A Corporation is minimizing expenditures in the current year to allow for use of the funds in future
years.
4B Fund
For the budget year, the 4A Fund is projected to have a decrease in Fund Balance of $401,500 (38.8%). The 4A
Corporation is managed by a Board of Directors made up of seven area residents appointed by the City Council. Type
A funds come from a ½ cent sales to be used for economic development and specific projects that improve the quality
of life. In the current budget year, the 4B Corporation is budgeting for unusually two large items: $300,000 for the
construction of a hike and bike trail and $250,000 for special construction projects.
Capital Projects Fund
The Capital Projects Fund is projecting a 73.8% increase ($738,627) in Fund Balance this year. This increase is due
in part to the timing of reimbursements from Denton County for the McReynolds Road Reconstruction Project, which
is funded largely through and interlocal agreement with Denton County. The funds will be utilized in future years on
additional projects, including: rebuilding and expanding Marion Road; rebuilding Plum Street; rebuilding Bolivar Street;
rebuilding Belz Road and Jennifer Circle; rebuilding Duck Creek Road; and Utility Road Tie-in across Railroad.
42 The City of Sanger, Texas 2017‐2018 Annual Budget
Enterprise Capital Projects Fund
The Enterprise Capital Projects Fund is projecting a decrease in Fund Balance of $3,800,004 (71.1%). The
construction of a new waste water treatment plant is an infrequent and massive project which will use a large portion
of fund balance. Budgeted projects in the current year include: Waste Water Treatment Plant: Cowling Road Lift
Station; and Ranger Creek Outfall Pipeline.
The City of Sanger, Texas 2017‐2018 Annual Budget 43
COMBINED FUNDS BUDGET SUMMARY
COMBINED BUDGET SUMMARY
FOR ALL FUNDS SUBJECT TO APPROPRIATION
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 23,580,977 22,494,849 22,494,849 22,845,382
Revenues
Property Tax 3,241,036 3,520,556 3,598,238 3,849,500
Sales & Mixed Drink Tax 1,562,159 1,530,000 1,620,000 1,675,000
Franchise Fees 824,669 901,565 824,669 827,800
Charges for Services 11,494,123 12,276,000 11,453,920 12,633,000
Licenses & Permits 115,363 130,100 178,622 206,070
Fines 142,404 155,500 110,765 127,500
Fees 1,383,565 884,204 1,481,008 1,486,900
Intergovernmental ‐ 4,420,500 4,420,500 1,445,812
Interest Income 109,216 99,100 36,358 27,350
Miscellaneous 278,073 147,000 186,300 157,000
Total Revenues 19,150,608 24,064,525 23,910,380 22,435,932
Other Sources
Transfers In 2,798,233 2,695,648 8,551,355 3,171,886
Total Other Sources 2,798,233 2,695,648 8,551,355 3,171,886
Total Revenues/Sources 21,948,841 26,760,173 32,461,735 25,607,818
Expenditures
Salaries & Benefits 4,741,279 5,273,185 5,069,021 5,962,380
Supplies & Materials 421,572 523,651 530,305 575,902
Maintenance & Operations 7,180,603 7,255,045 6,944,740 7,160,954
Contract Services 1,363,057 1,501,526 1,477,257 1,658,769
Utilities 479,784 548,064 518,100 528,750
Capital Expenses 3,457,534 5,895,822 11,399,351 7,126,743
Debt Service 2,215,497 2,304,769 2,299,820 2,602,862
Court Costs 39,329 58,282 40,336 46,626
Grant Expenses 2,633 75,000 75,000 2,500
Total Expenditures 19,901,288 23,435,344 28,353,930 25,665,486
Other Uses
Transfers Out 3,133,681 3,012,448 3,757,272 3,171,886
Total Other Uses 3,133,681 3,012,448 3,757,272 3,171,886
Total Expenses/Uses 23,034,969 26,447,792 32,111,202 28,837,372
Excess of Revenues/Sources
over Expenditures/Uses (1,086,128) 312,381 350,533 (3,229,554)
Ending Fund Balance 22,494,849 22,807,230 22,845,382 19,615,828
44 The City of Sanger, Texas 2017‐2018 Annual Budget
COMBINED FUNDS BUDGET SUMMARY
COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES TO FUND BALANCE
FOR ALL FUNDS SUBJECT TO APPROPRIATION
General
Fund
Debt Service
Fund
Enterprise
Fund
Internal
Service Fund
Beginning Fund Balance 3,062,635 394,152 10,615,325 -
Revenues
Property Tax 3,181,000 668,500 - -
Sales & Mixed Drink Tax 905,000 - - -
Franchise Fees 827,800 - - -
Charges for Services 770,500 - 11,862,500 -
Fees 676,900 - 210,000 -
Licenses & Permits 206,070 - - -
Fines 112,000 - - -
Intergovernmental - - - -
Interest Income 4,000 100 15,000 -
Miscellaneous 77,500 - 52,000 -
Total Revenues 6,760,770 668,600 12,139,500 -
Other Sources
Transfers In 292,999 212,500 - 1,839,587
Total Other Sources 292,999 212,500 - 1,839,587
Total Revenues/Sources 7,053,769 881,100 12,139,500 1,839,587
Expenditures
Salaries & Benefits 3,523,686 - 1,282,810 1,027,157
Supplies & Materials 340,550 - 102,640 103,290
Maintenance & Operations 447,882 - 6,614,680 92,512
Contract Services 1,087,291 - 102,200 408,028
Utilities 91,350 - 325,400 112,000
Capital Expenses 345,304 - 244,600 96,600
Debt Service 107,998 783,014 1,650,583 -
Court Costs 46,626 - - -
Grant Expenses 2,500 - - -
Total Expenditures 5,993,187 783,014 10,322,913 1,839,587
Other Uses
Transfers Out 1,010,846 107,999 1,811,441 -
Total Other Uses 1,010,846 107,999 1,811,441 -
Total Expenses/Uses 7,004,033 891,013 12,134,354 1,839,587
Excess of Revenues/Sources 49,736 (9,913) 5,146 -
over Expenditures/Uses
Ending Fund Balance 3,112,371 384,239 10,620,471 -
The City of Sanger, Texas 2017‐2018 Annual Budget 45
C
4A Fund 4B Fund
Capital
Projects
Fund
Enterprise
Capital
Projects
Fund
Special
Revenue
Funds
Total
1,261,841 1,034,160 1,001,372 5,341,298 134,599 22,845,382
- - - - - 3,849,500
385,000 385,000 - - - 1,675,000
- - - - - 827,800
- - - - - 12,633,000
- - - 600,000 - 1,486,900
- - - - - 206,070
- - - - 15,500 127,500
- - 1,445,812 - - 1,445,812
1,000 1,000 - 6,250 - 27,350
- - - - 27,500 157,000
386,000 386,000 1,445,812 606,250 43,000 22,435,932
50,000 - 460,000 316,800 - 3,171,886
50,000 - 460,000 316,800 - 3,171,886
436,000 386,000 1,905,812 923,050 43,000 25,607,818
126,227 - - - 2,500 5,962,380
17,600 - - - 11,822 575,902
5,880 - - - - 7,160,954
36,250 - - - 25,000 1,658,769
- - - - - 528,750
- 550,000 1,167,185 4,723,054 - 7,126,743
61,267 - - - - 2,602,862
- - - - - 46,626
- - - - 2,500
247,224 550,000 1,167,185 4,723,054 39,322 25,665,486
4,100 237,500 - 3,171,886
4,100 237,500 - - - 3,171,886
251,324 787,500 1,167,185 4,723,054 39,322 28,837,372
184,676 (401,500) 738,627 (3,800,004) 3,678 (3,229,554)
1,446,517 632,660 1,739,999 1,541,294 138,277 19,615,828
46 The City of Sanger, Texas 2017‐2018 Annual Budget
The City of Sanger, Texas 2017‐2018 Annual Budget 47
GE
N
E
R
A
L
F
U
N
D
48 The City of Sanger, Texas 2017‐2018 Annual Budget
GENERAL FUND
OVERVIEW
The General Fund is the principle operating fund for resources (revenues) and uses of resources (expenditures) for
what are generally recognized as governmental functions and services. In general, all activities are recorded in this
fund unless there is a managerial or legal reason for it to be recorded in another fund.
The General Fund receives revenues from property taxes, sales taxes, franchise fees, fines, fees for service, interest
income and other miscellaneous general revenue sources.
The General Fund includes these departments:
o Police
o Animal Control
o Fire
o Municipal Court
o Development Services
o Streets
o Parks
o Recreation
o Library
o Solid Waste
The basis of accounting for the General Fund for both financial reporting and budgeting is the modified accrual basis.
NOTE: Certain expenses related to facilities (utilities, maintenance, etc.) are moved from individual departments to the
new Facilities Department in the Internal Service Fund for the 2017-2018 Annual Budget.
The City of Sanger, Texas 2017‐2018 Annual Budget 49
GENERAL FUND BUDGET SUMMARY
50 The City of Sanger, Texas 2017‐2018 Annual Budget
GENERAL FUND BUDGET SUMMARY
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 1,813,402 2,587,133 2,587,133 3,062,635
Revenues
Property Taxes 2,447,998 2,844,518 2,922,200 3,181,000
Sales and Mixed Beverage Taxes 772,519 805,000 820,000 905,000
Franchise Fees 824,669 901,565 824,669 827,800
Charges for Services 762,958 748,500 760,000 770,500
Licenses & Permits 115,363 130,100 178,622 206,070
Fines 127,502 140,000 98,265 112,000
Fees 888,937 674,204 686,008 676,900
Interest Income 5,982 4,000 3,700 4,000
Miscellaneous 75,648 77,500 108,500 77,500
Total General Fund Revenues 6,021,576 6,325,387 6,401,964 6,760,770
Other Sources
Transfers In 401,536 342,999 401,536 292,999
Total Other Sources 401,536 342,999 401,536 292,999
Total Revenues/Sources 6,423,112 6,668,386 6,803,500 7,053,769
Expenditures
Salaries & Benefits 2,661,119 3,053,377 2,959,203 3,523,686
Supplies & Materials 248,908 298,489 288,877 340,550
Maintenance & Operations 297,038 442,359 348,793 447,882
Contract Services 964,710 1,070,974 1,043,269 1,087,291
Utilities 137,015 160,020 133,600 91,350
Capital Expenses 360,808 329,000 329,000 345,304
Debt Service 145,009 108,000 103,051 107,998
Court Costs 39,329 58,282 40,336 46,626
Grant Expenses 2,633 75,000 75,000 2,500
Total Expenditures 4,856,569 5,595,501 5,321,129 5,993,187
Other Uses
Transfers Out 792,812 1,012,045 1,006,869 1,010,846
Total Other Uses 792,812 1,012,045 1,006,869 1,010,846
Total Expenses/Uses 5,649,381 6,607,546 6,327,998 7,004,033
Excess of Revenues/Sources 773,731 60,840 475,502 49,736
over Expenditures/Uses
Ending Fund Balance 2,587,133 2,647,973 3,062,635 3,112,371
The City of Sanger, Texas 2017‐2018 Annual Budget 51
GENERAL FUND REVENUES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Taxes
4310 Property Tax 2,410,860 2,804,518 2,885,000 3,141,000
4311 Delinquent Prop. Tax 20,024 20,000 20,000 20,000
4321 Penalty & Interest Prop. Tax 17,114 20,000 17,200 20,000
4325 Sales Tax 767,208 800,000 815,000 900,000
4350 Mixed Drink Tax 5,311 5,000 5,000 5,000
Total Taxes 3,220,517 3,649,518 3,742,200 4,086,000
Franchise Fees
4460 Century Link 8,815 9,000 8,815 9,000
4461 ATMOS 43,264 45,000 43,264 45,000
4465 Suddenlink 21,409 42,000 21,409 42,000
4470 COSERV 21,060 70,000 21,060 72,500
4480 Cebridge 1,984 2,400 1,984 2,400
4483 Water 99,000 100,200 99,000 100,200
4484 Sewer 94,080 97,500 94,080 100,500
4485 Sanger Electric 485,415 485,265 485,415 406,000
4489 Progressive 41,374 42,000 41,374 42,000
4490 Roll-offs 7,404 8,000 7,404 8,000
4495 ROW fees 864 200 864 200
Total Franchise Fees 824,669 901,565 824,669 827,800
Solid Waste
4190 Sanitation Billing 752,687 738,000 750,000 760,000
4191 Sanitation Penalties 10,271 10,500 10,000 10,500
Total Solid Waste 762,958 748,500 760,000 770,500
Licenses & Permits
4509 Forfeited Property 164 0 2 0
4510 Building Permits 76,032 100,000 130,000 175,000
4511 Zoning Variances and Plats 8,382 5,000 9,600 5,000
4512 Variances and Plats 4,010 2,500 1,000 2,500
4520 Health Permits 18,375 17,000 17,000 17,500
4530 Electrical Licenses 1,650 1,000 16,000 1,500
4540 Plumbing Licenses 0 400 100 0
4545 Fire Alarm/Sprinkler 50 200 600 200
4550 AC & Mechanical 1,450 1,500 1,200 1,500
4555 Irrigation 1,550 2,000 750 1,000
4575 RV Park Annual Permit 2,740 0 1,370 1,370
4580 SOB Annual Permit 500 0 0 0
4581 Beer & Wine Permit 460 500 1,000 500
Total Licenses & Permits 115,363 130,100 178,622 206,070
52 The City of Sanger, Texas 2017‐2018 Annual Budget
GENERAL FUND REVENUES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
4600 Default/Court 427 500 700 520
4601 Restitution Fee 349 0 0 0
4603 Judicial Fee- County-JFCT 3,412 3,700 2,300 3,040
4604 Judicial Fee-City 382 450 270 336
4606 Expunction Fee 11 0 0 0
4607 State Traffic Fee 10,853 12,000 6,300 9,840
4608 Consolidated Court Fee 25,446 27,300 17,500 22,504
4609 State Jury Fee 2,541 2,750 1,800 2,256
4615 Child Safety Court Cost 139 300 600 2,648
4617 Insurance & Dismissal Fees 1,000 1,000 450 80
4620 Special Expense Fee 16,868 14,000 14,000 20,000
4621 Truancy Prevention Fund 1,234 1,300 850 1,120
4625 Fines 48,785 57,000 38,000 35,440
4627 Warrant Fees 3,500 4,800 3,600 2,880
4628 Arrest Fees 2,966 3,150 2,000 2,400
4630 LEOSE-Police 16 0 45 0
4637 Traffic Code 1,074 1,200 650 1,440
4639 Civil Justice Fee 48 50 30 48
4640 Defensive Driving Fee 775 850 500 592
4643 Time Payment Local 486 500 450 576
4645 Municipal Service Bureau 4,120 5,500 5,100 3,880
4646 Time Payment State 486 500 400 560
4648 Truancy Defensive Fund 1,270 1,400 890 1,120
4651 TLFTA1 880 1,150 1,230 480
4652 TLFTA2 258 350 375 136
4653 TLFTA3 176 250 225 104
Fines 127,502 140,000 98,265 112,000
Fire & EMS
4740 Fire Denton Co. Interlocal 10,000 10,000 10,000 10,000
4750 EMS Denton Co. Interlocal 259,806 250,000 250,000 250,000
4772 Emergicon 523,470 325,000 327,120 325,000
Total Fire & EMS 793,276 585,000 587,120 585,000
Police and Animal Control
4050 Animal Control Fees 1,385 1,250 1,310 1,250
4051 Child Safety 0 0 11,431 0
4055 Mowing Fees 6,627 6,000 6,596 6,000
4056 Police Fees 4,169 3,000 2,982 3,000
4057 Sanger ISD Resource Officer 39,810 38,604 39,811 38,800
4058 State Reimbursements 1,770 400 470 400
Total Police and Animal Control 53,761 49,254 62,600 49,450
The City of Sanger, Texas 2017‐2018 Annual Budget 53
GENERAL FUND REVENUES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Parks & Recreation
4032 Community Center Fees 6,635 6,200 7,200 6,200
4033 Park & Ballfield Revenues 9,032 7,600 7,300 7,600
4034 Tournament Fees 2,520 2,000 360 2,000
4035 Special Events 0 3,000 0 3,000
4036 Church Rental Fees 0 0 0 0
Total Parks and Recreation 18,187 18,800 14,860 18,800
Library
4180 Library Misc. 37 75 72 75
4181 Library Fines 1,675 1,500 1,518 1,500
4182 Library Copies 2,289 2,000 1,974 3,000
4183 Inter Library loan 730 100 82 100
4184 Library Cards 84 75 68 75
4185 Lost Books 460 100 214 100
4189 Denton County 2,638 1,500 1,700 3,000
4189 Denton Co Interlocal Agreement 15,800 15,800 15,800 15,800
Total Library 23,713 21,150 21,428 23,650
4800 Interest Income 5,982 4,000 3,700 4,000
Interest Income 5,982 4,000 3,700 4,000
Miscellaneous Income
4009 Proceeds from Sale of Assets 30,618 25,000 12,500 25,000
4900 Rental Income 20,818 22,500 19,000 22,500
4910 Misc. Income GF 22,280 17,000 5,000 17,000
4946 Insurance Damage Reimb. 1,932 13,000 72,000 13,000
Total Miscellaneous 75,648 77,500 108,500 77,500
Total General Fund Revenues 6,021,576 6,325,387 6,401,964 6,760,770
Transfers
4980 PILOT from EF 85,000 85,000 85,000 85,000
4980 Transfer from EF 150,000 150,000 150,000 100,000
4987 From DSF 166,536 107,999 166,536 107,999
Total Transfers 401,536 342,999 401,536 292,999
Total General Fund Revenues & Transfers 6,423,112 6,668,386 6,803,500 7,053,769
54 The City of Sanger, Texas 2017‐2018 Annual Budget
POLICE DEPARTMENT
Overview
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.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 964,906 1,116,919 1,097,740 1,200,924 84,005 7.52%
Supplies & Materials 32,981 48,100 47,400 51,400 3,300 6.86%
Maintenance & Operations 49,114 90,000 61,000 80,000 (10,000) -11.11%
Contract Services 107,562 119,419 114,919 131,998 12,579 10.53%
Utilities 23,000 25,500 22,750 7,600 (17,900) -70.20%
Capital Expenses 193,057 164,000 164,000 109,104 (54,896) -33.47%
Total 1,370,620 1,563,938 1,507,809 1,581,026 17,088 1.09%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 14 15 16
Part Time 000
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
To promote community interaction each officer
will make 5 public contacts per shift on average.
Community
Interaction
Public 5 or more 7.19 5.84 7.01
To meet customer expectations, respond to calls
for service within 7 minutes on average.
Customer
Service
Public Under 7
minutes 5.84 4.55 4.52
Keep the public informed by providing local
media crime and prevention information 4 times
per month.
Public
Information and
Crime
Prevention
Public
4 or more 4.42 5.27 5.50
Respond promptly to complaints by sending
registered letters on all valid complaints within 3
business days on average.
Code
Enforcement
Public
3 or less 0.34 0.25 0.02
The City of Sanger, Texas 2017‐2018 Annual Budget 55
POLICE DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 680,794 764,917 755,000 804,859
5111 Merit Increase - 15,299 14,500 28,170
5117 Vacation Compensation - 6,000 4,800 6,000
5120 Overtime 39,738 35,000 46,000 35,000
5125 Longevity Pay 8,808 8,660 7,440 7,380
5129 Cell Phone Allowance - - - 9,000
5130 F I C A 54,460 63,669 59,000 67,657
5140 Retirement 55,213 65,105 57,000 70,311
5150 Health Insurance 105,230 117,000 117,000 124,800
5160 Worker's Compensation 17,970 38,533 36,000 44,840
5170 T.E.C. 2,403 2,736 450 2,907
5180 Medical/Physicals 280 - 500 -
5182 Background Checks 10 - 50 -
Total 51-Salaries And Benefits 964,906 1,116,919 1,097,740 1,200,924
52-Supplies And Materials
5210 Office Supplies 5,547 5,500 5,500 5,500
5235 Dues And Subscriptions 2,430 500 500 500
5240 Conferences And Training 2,131 6,000 6,000 10,000
5245 Janitorial Supplies, Etc. 641 700 700 -
5255 Wearing Apparel 8,865 10,500 9,800 10,500
5260 Safety Equipment 5,483 7,000 7,000 7,000
5265 Drug Prev & Investigation 933 1,500 1,500 1,500
5266 Child Safety - 500 500 500
5275 Filing Fees 690 900 900 900
5280 Computer Systems 4,620 15,000 15,000 15,000
5298 Non Capital Supplies And Materials 1,641 - - -
Total 52-Supplies And Materials 32,981 48,100 47,400 51,400
53-Maintenance And Operations
5310 R& M Building 6,548 10,000 4,000 -
5320 Motor Vehicle Fuel 27,869 56,000 35,000 56,000
5325 R & M Motor Vehicle 11,587 20,000 18,000 20,000
5326 R & M Minor Equipment 1,100 1,500 1,500 1,500
5332 Office Machine Lease 2,010 2,500 2,500 2,500
Total 53-Maintenance And Operations 49,114 90,000 61,000 80,000
56 The City of Sanger, Texas 2017‐2018 Annual Budget
POLICE DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
54-Contract Services
5430 Professional Services 33,069 40,500 38,000 40,500
5431 Forensic Analysis Services - - - 12,000
5450 Technical Support 23,804 21,000 19,000 21,000
5451 Annual Software Support 14,287 22,500 22,500 22,500
5460 Dispatch Services 36,402 35,419 35,419 35,998
Total 54-Contract Services 107,562 119,419 114,919 131,998
55-Utilities
5515 Electric 9,604 8,800 7,000 -
5516 Gas Utilities 621 700 750 -
5520 Cell Phone 12,775 16,000 15,000 7,600
Total 55-Utilities 23,000 25,500 22,750 7,600
61-Capital Outlay
6130 Vehicles 89,953 154,700 154,700 100,104
6135 Police Vehicles 103,104 9,300 9,300 -
6145 Police Equipment - - - 9,000
Total 61-Capital Outlay 193,057 164,000 164,000 109,104
Total 20-Police 1,370,620 1,563,938 1,507,809 1,581,026
The City of Sanger, Texas 2017‐2018 Annual Budget 57
ANIMAL CONTROL DEPARTMENT
Overview
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.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 50,877 52,605 51,288 54,830 2,225 4.23%
Supplies & Materials 40,995 48,100 47,537 69,500 21,400 44.49%
Maintenance & Operations 3,676 5,500 4,750 5,500 - 0.00%
Utilities 550 600 600 - (600) -100.00%
Total 96,098 106,805 104,175 129,830 23,025 21.56%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 1 1 1
Part Time 0 0 0
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
To promote community interaction the Animal
Control Officer will make 4 public contacts per
shift on average.
Customer
Service
Public
4 5.73 5.45 4.91
58 The City of Sanger, Texas 2017‐2018 Annual Budget
ANIMAL CONTROL DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Salaries 36,075 35,461 35,000 36,178
5111 Merit Increase - 709 709 1,266
5120 Overtime 508 1,000 956 1,000
5125 Longevity Pay 168 216 103 264
5129 Cell Phone Allowance - - - 600
5130 F I C A 3,000 2,906 2,900 3,007
5140 Retirement 2,805 2,971 2,500 3,125
5150 Health Insurance 7,827 7,800 7,800 7,800
5160 Worker's Compensation 292 1,352 1,300 1,400
5170 T.E.C. 202 190 20 190
Total 51-Salaries And Benefits 50,877 52,605 51,288 54,830
52-Supplies And Materials
5210 Office Supplies 23 50 37 50
5223 Chemical Supplies - 250 100 250
5235 Dues And Subscriptions - 100 100 100
5240 Conferences And Training - 900 800 900
5245 Janitorial Supplies - 100 50 -
5248 Animal Care Expense 37,675 45,000 45,000 66,500
5250 Tools & Equipment 28 500 400 500
5255 Wearing Apparel 1,364 700 600 700
5260 Safety Equipment 389 500 450 500
5280 Computers, Printers, Etc 1,516 - - -
Total 52-Supplies And Materials 40,995 48,100 47,537 69,500
53-Maintenance And Operations
5320 Motor Vehicle Fuel 3,312 4,000 3,500 4,000
5325 R & M Motor Vehicle 162 1,000 850 1,000
5326 R & M Minor Equipment 202 500 400 500
Total 53-Maintenance And Operations 3,676 5,500 4,750 5,500
55-Utilities
5520 Cell Phone 550 600 600 -
Total 55-Utilities 550 600 600 -
Total 22-Animal Control 96,098 106,805 104,175 129,830
The City of Sanger, Texas 2017‐2018 Annual Budget 59
FIRE DEPARTMENT
Overview
The Fire Department is responsible for all facets of fire suppression and prevention within the City and surrounding
area of the county. It is a combination department made up of paid staff and volunteers. The fire station is staffed
around the clock for rapid response to emergencies. Other duties include rescue, emergency medical services and
public education.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 650,071 756,465 732,404 919,058 162,593 21.49%
Supplies & Materials 87,804 97,450 93,850 105,450 8,000 8.21%
Maintenance & Operations 57,018 87,550 61,250 76,750 (10,800) -12.34%
Contract Services 51,738 29,000 30,650 37,803 8,803 30.36%
Utilities 15,591 18,600 16,600 2,400 (16,200) -87.10%
Capital Expenses 21,017 86,000 86,000 63,200 (22,800) -26.51%
Debt Service 93,474 56,464 51,515 56,463 (1) 0.00%
Other Department Expense 2,633 75,000 75,000 2,500 (72,500) -96.67%
Total 979,346 1,206,529 1,147,269 1,263,624 57,095 -162.55%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time Equivalents* 12 12 12 *
Part Time 111
*Six FTE positions are staffed by part-time personnel
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
On Average, 3 personnel will be on scene within
10 minutes of dispatch on fire related
emergencies.
Fire
Suppression
Public
3 or more 3.26 3.24 2.39
Time of alarm until arrival on scene on fire calls
inside the city limits.
Fire
Suppression
6 minutes or
Less 6 06:31 05:03
Time of alarm until patient care is initiated inside
the City Limits
EMS 6 minutes or
Less 4.73 05:14 04:54
98% of patient will arrive at the Hospital with their
condition either improved or Unchanged.
EMS Public 98% 99% 98% 99%
60 The City of Sanger, Texas 2017‐2018 Annual Budget
FIRE DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Salaries 234,525 277,138 270,000 391,538
5111 Merit Increase - 10,872 - 13,704
5112 Temp/Part-Time Salaries 216,199 240,000 230,000 240,000
5117 Vacation Compensation - - 1,600 1,500
5120 Overtime 66,548 54,000 75,000 54,898
5125 Longevity Pay 1,980 2,428 2,268 2,700
5126 Special Pay 8,569 9,969 9,500 13,292
5129 Cell Phone Allowance - - - 600
5130 F I C A 38,434 47,544 38,726 54,830
5140 Retirement 20,469 24,613 20,286 34,920
5145 Pension Fund 3,024 6,000 6,000 6,000
5150 Health Insurance 39,134 46,800 46,800 62,400
5160 Worker's Compensation 11,889 23,800 19,000 30,676
5165 Disability Insurance 5,643 8,000 9,224 8,000
5170 T.E.C. 2,927 5,301 3,500 4,000
5180 Medical/Physicals 489 - 500 -
5182 Background Checks 241 - - -
Total 51-Salaries And Benefits 650,071 756,465 732,404 919,058
52-Supplies And Materials
5210 Office Supplies 2,090 1,750 1,750 1,750
5215 Food 552 1,000 950 1,000
5223 Chemical Supplies 690 1,250 1,200 1,250
5225 Maps & Subscriptions - 500 500 500
5230 Advertising/Public Education 1,870 3,250 3,250 3,250
5235 Dues & Registration 21,520 20,000 20,000 15,000
5240 Conferences And Training 1,561 3,200 3,200 3,200
5245 Janitorial Supplies 335 1,000 1,000 -
5250 Tools & Equipment 1,584 2,000 2,000 2,000
5255 Wearing Apparel 14,198 11,000 11,000 11,000
5260 Safety Equipment 3,163 10,000 9,000 15,000
5262 Ems Supplies 28,376 33,500 31,000 38,500
5280 Computer Systems 10,069 6,000 6,000 8,000
5285 Furniture & Fixtures 1,796 3,000 3,000 5,000
Total 52-Supplies And Materials 87,804 97,450 93,850 105,450
The City of Sanger, Texas 2017‐2018 Annual Budget 61
FIRE DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
53-Maintenance And Operations
5310 R & M Building 7,755 7,500 6,000 -
5320 Motor Vehicle Fuel 13,825 22,500 18,000 19,000
5325 R & M Motor Vehicle 18,283 22,000 7,500 18,500
5326 R & M Minor Equipment 6,402 11,500 7,500 11,500
5345 Lease Equipment 1,008 6,300 5,000 5,000
5375 Minor Equipment - 1,750 1,750 1,750
5376 Hep. B Immunizations - 1,000 500 1,000
5390 Radios Fire Dept. 9,745 15,000 15,000 20,000
Total 53-Maintenance And Operations 57,018 87,550 61,250 76,750
54-Contract Services
5420 Contractual Services - - - 3,500
5430 Professional Services/Emergicon 29,493 5,000 5,000 5,000
5450 Technical Support 10,451 10,500 12,750 15,500
5451 Annual Software Support 1,480 3,000 2,400 3,000
5460 Dispatch Services 10,314 10,500 10,500 10,803
Total 54-Contract Services 51,738 29,000 30,650 37,803
55-Utilities
5515 Electric 12,586 15,000 13,000 -
5516 Gas Service 549 600 600 -
5520 Cell Phone 2,456 3,000 3,000 2,400
Total 55-Utilities 15,591 18,600 16,600 2,400
56-Grant Expense
5610 Grant Expense 2,633 2,500 2,500 2,500
5624 Grant Match - 72,500 72,500 -
Total 56-Grant Expense 2,633 75,000 75,000 2,500
61-Capital Outlay
6130 Vehicles 6,710 - - -
6135 Mobile Equipment 8,840 86,000 86,000 63,200
6145 Fire Equipment 5,467 - - -
Total 61-Capital Outlay 21,017 86,000 86,000 63,200
70-Debt Payments
7006 Lease Payment 86,221 51,752 38,356 53,277
7099 Interest Expense 7,253 4,712 13,159 3,186
Total 70-Debt Payments 93,474 56,464 51,515 56,463
Total 24-Fire And Ambulance 979,346 1,206,529 1,147,269 1,263,624
62 The City of Sanger, Texas 2017‐2018 Annual Budget
MUNICIPAL COURT DEPARTMENT
Overview
The Municipal Court is responsible for the adjudication of criminal matters arising from events occurring within the City.
The Municipal Court tracks and collects fines and warrants, holds court to adjudicate cases and renders fines to the
appropriate state agency.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 108,603 131,846 125,925 136,589 $4,743 3.60%
Supplies & Materials 3,987 4,800 4,200 6,300 $1,500 31.25%
Maintenance & Operations 2,351 2,700 2,700 1,200 ($1,500) -55.56%
Contract Services 26,245 36,000 27,800 33,000 ($3,000) -8.33%
Utilities 4,540 8,100 2,500 - ($8,100) -100.00%
Court Costs 39,329 58,282 40,336 46,626 ($11,656) -20.00%
Total 185,055 241,728 203,461 223,715 (18,013) -7.45%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 2 2 2
Part Time 2 2 2
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
On a scale of 1 to 4, defendants rate us at 3 or
higher on being treated fairly.
Fair Treatment Public 3 or Higher 3.77 3.62 3.65
On a scale of 1 to 4, defendants rate us at 3 or
higher on being provided prompt service.
Prompt Service Public 3 or higher 3.76 3.73 3.70
On a scale of 1 to 4, defendants rate us at 3 or
higher on being provided courteous service.
Courteous
Service
Public 3 or higher 3.92 3.65 3.78
To meet expectations of promptness 50% of
cases will be disposed of or turned over to
collections in 60 Days on average
Prompt Service Public
50% 49% 46% 88%
The City of Sanger, Texas 2017‐2018 Annual Budget 63
MUNICIPAL COURT DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 77,796 96,042 93,000 98,395
5111 Merit Increase - 1,921 - 3,443
5120 Overtime - 500 200 500
5125 Longevity Pay 1,108 1,204 1,204 1,300
5130 F I C A 7,300 7,625 7,625 7,928
5140 Retirement 5,957 7,796 7,796 8,239
5150 Health Insurance 15,654 15,600 15,600 15,600
5160 Worker's Compensation 313 478 - 499
5170 T.E.C. 475 680 500 685
Total 51-Salaries And Benefits 108,603 131,846 125,925 136,589
52-Supplies And Materials
5210 Office Supplies 1,916 2,000 1,800 2,000
5235 Dues And Subscriptions 630 900 900 900
5240 Conferences And Training 930 1,100 1,100 1,100
5245 Janitorial Supplies 211 500 400 -
5280 Computers, Printers, Etc. - - - 2,000
5285 Furniture & Fixtures 300 300 - 300
Total 52-Supplies And Materials 3,987 4,800 4,200 6,300
53-Maintenance And Operations
5310 R & M Building 1,459 1,500 1,800 -
5332 Office Machine Lease 892 1,200 900 1,200
Total 53-Maintenance And Operations 2,351 2,700 2,700 1,200
54-Contract Services
5424 Court Services 13,019 15,000 14,000 15,000
5425 Legal Services 6,825 13,000 10,000 13,000
5426 Credit Card Fees 1,975 2,500 1,300 2,500
5450 Technical Support 2,087 5,500 2,500 2,500
5451 Annual Software Support 2,339 - - -
Total 54-Contract Services 26,245 36,000 27,800 33,000
55-Utilities
5515 26-5515 Electric 4,540 8,100 2,500 -
Total 55-Utilities 4,540 8,100 2,500 -
64 The City of Sanger, Texas 2017‐2018 Annual Budget
MUNICIPAL COURT DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
57-Municipal Fees
5703 Judicial Fee County Jfct 2,789 4,000 2,873 3,200
5707 State Traffic Fee 8,912 14,000 7,027 11,200
5708 Consolidated Court Cost 04 18,641 26,000 19,151 20,800
5709 State Jury Fee -Sjrf 1,860 3,000 1,915 2,400
5710 Consolidated Court Cost - 75 - 60
5714 Juvenile Crime & Delinquency - 22 - 18
5719 Jcpt - 15 - 12
5721 Tpf Fees 992 1,000 1,034 800
5725 Municipal Court Over Payments 125 20 - 16
5731 Fugitive Apprehension - 75 119 60
5733 Ctvoc - 90 - 72
5734 Idf (Court) 928 1,200 844 960
5735 Child Safety &Seat Belt Viol - 75 958 60
5736 Corr.Mgt.Instit.Cjcf - 20 169 16
5738 Child Safety Seats 36 40 - 32
5739 Civil Justice Fees - 50 31 40
5745 Collection Agency Fee 3,820 6,000 4,364 4,800
5746 Time Payment State 368 1,100 495 880
5751 Tlfta1 - State 660 1,000 1,050 800
5752 0Tlfta2 - Omni 198 500 306 400
Total 57-Municipal Fees 39,329 58,282 40,336 46,626
Total 26-Municipal Court 185,055 241,728 203,461 223,715
The City of Sanger, Texas 2017‐2018 Annual Budget 65
DEVELOPMENT SERVICES DEPARTMENT
Overview
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.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 176,902 229,878 212,333 220,504 ($9,374) -4.08%
Supplies & Materials 5,878 9,995 9,665 13,300 $3,305 33.07%
Maintenance & Operations 2,681 3,392 2,761 2,315 ($1,077) -31.75%
Contract Services 30,116 32,450 38,200 41,040 $8,590 26.47%
Utilities 4,185 4,520 4,950 - ($4,520) -100.00%
Total 219,762 280,235 267,909 277,159 (3,076) -1.10%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 3 3 3
Part Time 0 0 0
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
Process permit applications in 5 business days
or less on average (excluding time waiting for
applicant action).
Prompt Service Public
5 or Less 1.35 2.61 3.06
80% of responders to a notice of public hearing
will report being well informed by the notice and
other information provided.
Citizen
Engagement
Public
80% 96% 97% 100%
Council and Board members will report being
well informed on the issue at hand 90% of the
time.
Information Boards
90% 100% 98% 92%
66 The City of Sanger, Texas 2017‐2018 Annual Budget
DEVELOPMENT SERVICES DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Salaries 137,985 172,569 165,000 161,506
5111 Merit Increase - 3,451 - 5,653
5125 Longevity Pay 740 1,048 1,938 584
5129 Cell Phone Allowance - - - 1,200
5130 F I C A 10,640 13,638 11,265 12,924
5140 Retirement 10,649 13,945 9,681 13,431
5150 Health Insurance 15,933 23,400 23,400 23,400
5160 Worker's Compensation 613 1,314 603 1,293
5170 T.E.C. 342 513 300 513
5180 Medical Physicals - - 105 -
5182 Background Checks - - 41 -
Total 51-Salaries And Benefits 176,902 229,878 212,333 220,504
52-Supplies And Materials
5210 Office Supplies 1,122 1,380 1,350 1,400
5230 Advertisement 1,226 1,500 1,500 1,500
5235 Dues And Subscriptions 1,290 3,500 3,500 3,500
5240 Conferences And Training 223 500 500 3,000
5245 Janitorial Supplies 448 250 250 -
5250 Tools & Equipment 220 220 220 -
5255 Wearing Apparel 546 395 395 400
5275 Filing Fees 668 1,500 1,200 1,500
5280 Computer Systems 135 750 750 2,000
Total 52-Supplies And Materials 5,878 9,995 9,665 13,300
53-Maintenance And Operations
5310 R & M Building 434 300 500 -
5320 Motor Vehicle Fuel 770 1,000 721 1,000
5325 R & M Motor Vehicle 42 225 100 225
5332 Office Machine Lease 1,435 1,867 1,415 940
5345 Lease Equipment - - 25 150
Total 53-Maintenance And Operations 2,681 3,392 2,761 2,315
The City of Sanger, Texas 2017‐2018 Annual Budget 67
DEVELOPMENT SERVICES DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
54-Contract Services
5426 Credit Card Fees - 1,500 300 1,500
5430 Professional Services 12,485 11,700 18,300 15,000
5440 Health Inspections 9,425 9,000 9,225 9,300
5450 Technical Support 4,956 4,500 4,625 4,500
5451 Annual Software Support 3,250 5,750 5,750 10,740
Total 54-Contract Services 30,116 32,450 38,200 41,040
55-Utilities
5515 Electric 2,436 2,600 3,500 -
5516 Gas Service 649 720 700 -
5520 Cell Phone 1,100 1,200 750 -
Total 55-Utilities 4,185 4,520 4,950 -
Total 28-Development Services 219,762 280,235 267,909 277,159
68 The City of Sanger, Texas 2017‐2018 Annual Budget
STREET DEPARTMENT
Overview
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 liaison with contractors building new
streets or rehabilitating old streets.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 225,479 241,509 228,887 282,031 40,522 16.78%
Supplies & Materials 7,800 8,194 7,900 10,900 2,706 33.02%
Maintenance & Operations 114,581 162,900 149,182 210,500 47,600 29.22%
Contract Services 800 4,800 4,800 1,000 (3,800) -79.17%
Utilities 50,593 61,200 50,200 57,000 (4,200) -6.86%
Capital Expenses 83,128 50,000 50,000 55,000 5,000 10.00%
Debt Service 51,535 51,536 51,536 51,535 (1) 0.00%
Total 533,916 580,139 542,505 667,966 87,827 15.14%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 3 4 4
Part Time 0 0 0
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
Number of potholes repaired during the month. Street
Maintenance
Public Info Only 58.50 151
Number of utility cut repairs during the month. Street
Maintenance
Public Info Only 5.50 4
Number of traffic signs replaced during the
month.
Street
Maintenance
Public Info Only 13.75 5
Tons of Asphalt used for patching Street
Maintenance
Public Info Only 51.74 29.25
Yards of concrete street repair. Street
Maintenance
Public Info Only 22.83 20.58
The City of Sanger, Texas 2017‐2018 Annual Budget 69
STREET DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 157,118 156,810 155,000 184,316
5111 Merit Increase - 3,137 - 6,451
5117 Vacation Compensation - 1,700 1,674 1,700
5120 Overtime 923 500 950 1,500
5125 Longevity 1,916 2,108 2,108 1,492
5129 Cell Phone Allowance - - - 600
5130 F I C A 12,928 12,481 12,225 14,791
5140 Retirement 12,019 12,763 10,923 15,372
5150 Health Insurance 31,329 31,200 31,200 31,200
5160 Workers Comp 8,482 20,117 14,690 23,915
5170 T.E.C. 689 693 117 694
5180 Medical/Physicals 75 - - -
Total 51-Salaries And Benefits 225,479 241,509 228,887 282,031
52-Supplies And Materials
5223 Chemical Supplies 1,291 1,500 1,700 1,500
5235 Dues And Subscriptions 240 1,000 1,000 1,000
5240 Conferences And Training - 100 100 1,000
5250 Tools & Equipment - - - 1,000
5255 Wearing Apparel 2,222 2,794 2,500 3,600
5260 Safety Equipment 937 2,800 2,600 2,800
5298 Non Capital Supplies & Materials 3,110 - - -
Total 52-Supplies And Materials 7,800 8,194 7,900 10,900
53-Maintenance And Operations
5310 R & M Building 337 2,300 500 -
5320 Motor Vehicle Fuel 9,741 10,000 7,677 10,000
5325 R & M Motor Vehicle 4,662 9,000 7,505 9,000
5326 R & M Minor Equipment 6,414 5,000 2,500 4,000
5360 System Maintenance 76,279 125,000 120,000 175,000
5380 Street Signs 16,967 11,600 11,000 12,500
5390 Radios 181 - - -
Total 53-Maintenance And Operations 114,581 162,900 149,182 210,500
54-Contract Services
5420 Contract Services 800 4,800 4,800 1,000
Total 54-Contract Services 800 4,800 4,800 1,000
70 The City of Sanger, Texas 2017‐2018 Annual Budget
STREET DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
55-Utilities
5515 Electric 50,043 60,000 49,000 57,000
5520 Cell Phone 550 1,200 1,200 -
Total 55-Utilities 50,593 61,200 50,200 57,000
61-Capital Outlay
6113 Sidewalk Improvements 8,002 50,000 50,000 50,000
6130 Vehicles - - - 2,500
6145 Streets Equipment 75,126 - 2,500
Total 61-Capital Outlay 83,128 50,000 50,000 55,000
70-Debt Payments
7006 Lease Payment 38,356 39,606 39,606 40,931
7099 Interest Expense 13,179 11,930 11,930 10,604
Total 70-Debt Payments 51,535 51,536 51,536 51,535
Total 30-Streets 533,916 580,139 542,505 667,966
The City of Sanger, Texas 2017‐2018 Annual Budget 71
PARKS DEPARTMENT
Overview
The Parks Department is responsible for the maintenance operations associated with all City Park and Facilities; this
department is also responsible for all building maintenance operations throughout the organization. The Parks
Department is responsible for the brush removal program and vector control operations.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 275,471 258,170 254,627 274,330 16,160 6.26%
Supplies & Materials 38,430 37,300 37,125 40,100 2,800 7.51%
Maintenance & Operations 51,027 71,567 52,950 66,867 (4,700) -6.57%
Contract Services 45,132 114,000 104,000 131,800 17,800 15.61%
Utilities 22,611 26,900 21,600 24,350 (2,550) -9.48%
Capital Expenses 63,606 29,000 29,000 118,000 89,000 306.90%
Total 496,277 536,937 499,302 655,447 118,510 22.07%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 6 6 6
Part Time 3 2 0
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
To meet customer expectations of promptness
90% of brush work orders will be completed
within 4 business days, on average, of the
request.
Brush Removal Public
90% 92% 87% 94%
To meet customer expectations patrons will rate
their satisfaction level with the maintenance of
public parks at 3 or higher.
Park
Maintenance
Public
3 or higher 3.41 3.62 3.67
To meet customer expectations park patrons will
rate their satisfaction level with the condition of
the public parks at 3 or higher.
Public Satisfaction Public
3 or Higher 3.55 3.57 3.79
Citizens are engaged by volunteering X
numbers of hours on average each month in the
parks.
Citizen
Engagement
Public
Info Only 28.08 27.33 16.8
The number of acres mowed each month. Park
Maintenance
Management Info Only 153.60 129.40 185.319
Number of rentals each month Cost Recovery Management Info Only 32.92 11.42 15.60
Cumulative percentage of expenditures
recovered anually.
Cost Recovery Management Info Only 1.02% 0.63% $9,305.00
72 The City of Sanger, Texas 2017‐2018 Annual Budget
PARKS DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 189,582 173,863 170,000 175,388
5111 Merit Increase - 4,067 - 6,139
5117 Vacation Compensation - 1,500 1,500 1,500
5119 Standby Pay - 4,629 - 4,800
5120 Overtime 6,459 5,000 6,200 6,000
5125 Longevity Pay 1,384 1,648 1,552 1,744
5128 Auto Allowance - - 4,250 6,000
5129 Cell Phone Allowance - - - 600
5130 F I C A 15,955 14,354 14,000 15,240
5140 Retirement 14,958 12,734 15,000 15,837
5150 Health Insurance 40,439 32,800 32,800 31,200
5160 Worker's Compensation 5,707 6,435 8,975 8,984
5170 T.E.C. 937 1,140 150 798
5180 Medical/Physicals 50 - 200 100
5185 Background Checks - - - -
Total 51-Salaries And Benefits 275,471 258,170 254,627 274,330
52-Supplies And Materials
5210 Office Supplies 2,736 4,200 4,100 600
5211 Landscape Material 6,815 2,000 2,000 5,000
5222 Boards & Commissions 50 - - -
5223 Chemical Supplies 12,043 19,300 19,000 26,000
5230 Advertising - 800 800 500
5235 Dues And Subscriptions 2,924 1,700 2,150 600
5240 Conferences And Training 2,181 2,650 2,200 3,000
5245 Janitorial Supplies 1,985 1,600 2,175 -
5250 Tools & Equipment 1,714 2,650 2,500 2,800
5255 Wearing Apparel 2,745 2,400 2,200 1,600
5260 Safety Equipment 240 - - -
5270 Program Supplies 25 - - -
5285 Furniture And Fixtures 333 - - -
5298 Non Capital Supplies And Materials 4,639 - - -
Total 52-Supplies And Materials 38,430 37,300 37,125 40,100
The City of Sanger, Texas 2017‐2018 Annual Budget 73
PARKS DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
53-Maintenance And Operations
5310 R&M Building And Structures 1,492 2,000 5,750 -
5320 Motor Vehicle Fuel 9,183 10,800 7,000 13,000
5325 R & M Motor Vehicle 10,328 18,000 5,000 5,000
5326 R & M Minor Equipment 2,379 3,150 3,200 3,000
5329 Christmas Lights & Accessories 3,744 4,000 2,500 4,000
5332 Office Machine Lease - 1,867 1,500 1,867
5333 Flags 1,120 1,500 1,500 1,500
5343 Park Maintenance 22,040 28,900 25,000 37,000
5345 Lease Equipment 721 1,050 500 500
5360 System Maintenance 20 300 1,000 1,000
Total 53-Maintenance And Operations 51,027 71,567 52,950 66,867
54-Contract Services
5471 Contract Tree Maintenance - 3,000 3,000 3,000
5472 Contract Mowing 14,619 100,000 90,000 128,800
5475 Contract Labor 30,513 11,000 11,000 -
Total 54-Contract Services 45,132 114,000 104,000 131,800
55-Utilities
5510 32-5510 Telephone Service - - - -
5515 32-5515 Electric 21,842 25,000 20,000 24,000
5516 Gas Service - 1,300 1,000 -
5520 32-5520 Cell Phone 769 600 600 350
Total 55-Utilities 22,611 26,900 21,600 24,350
61-Capital Outlay
6130 Vehicles - - - 56,000
6137 Tractor & Riding Mowers 7,915 14,000 14,000 -
6140 Parks Improvements 9,391 - - 62,000
6145 Parks Equipment 46,300 15,000 15,000 -
Total 61-Capital Outlay 63,606 29,000 29,000 118,000
Total 32-Parks 496,277 536,937 499,302 655,447
74 The City of Sanger, Texas 2017‐2018 Annual Budget
RECREATION DEPARTMENT
Overview
The Recreation Department is responsible for organizing, planning and implementation of all Department Special
Events. This Department also coordinates with all athletic leagues for facility scheduling and usage. This Department
also serves the administration function for Parks, Fire as well as Recreation.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 419 52,634 48,163 56,580 3,946 7.50%
Supplies & Materials 8,020 14,200 13,850 14,700 500 3.52%
Maintenance & Operations 10,765 10,250 8,500 1,250 (9,000) -87.80%
Contract Services 5,000 16,755 15,000 - (16,755) -100.00%
Utilities 8,187 6,600 7,700 - (6,600) -100.00%
Total 32,391 100,439 93,213 72,530 (27,909) -27.79%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 0 1 1
Part Time 0 0 0
The City of Sanger, Texas 2017‐2018 Annual Budget 75
RECREATION DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 389 36,764 35,000 38,613
5111 Merit Increase - 735 - 1,351
5120 Overtime - 1,000 150 1,000
5125 Longevity Pay - 212 212 260
5129 Cell Phone Allowance - - - 600
5130 F I C A 30 2,961 2,670 3,200
5140 Retirement - 2,810 2,301 3,325
5150 Health Insurance - 7,800 7,800 7,800
5160 Worker's Compensation - 181 - 241
5170 T.E.C. - 171 30 190
Total 51-Salaries And Benefits 419 52,634 48,163 56,580
52-Supplies And Materials
5215 Food 69 500 400 700
5230 Advertising 10 500 450 1,000
5235 Dues & Subscriptions - - - 500
5240 Conferences & Training - - - 500
5245 Janitorial Supplies - - - -
5270 Program Supplies/Special Events 7,941 10,200 10,000 12,000
5280 Computers - 3,000 3,000 -
Total 52-Supplies And Materials 8,020 14,200 13,850 14,700
53-Maintenance And Operations
5310 R&M Building And Structures 10,765 9,000 7,500 -
5347 Vandalism Replacement - 250 250 250
5360 System Maintenance - 1,000 750 1,000
Total 53-Maintenance And Operations 10,765 10,250 8,500 1,250
54-Contract Services
5430 Professional Services 5,000 16,755 15,000 -
Total 54-Contract Services 5,000 16,755 15,000 -
55-Utilities
5515 Electric 6,996 5,000 6,000 -
5516 Gas Service 1,191 1,000 1,100 -
5520 Cell Phone - 600 600 -
Total 55-Utilities 8,187 6,600 7,700 -
Total 34-Recreation 32,391 100,439 93,213 72,530
76 The City of Sanger, Texas 2017‐2018 Annual Budget
LIBRARY DEPARTMENT
Overview
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.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 208,391 213,351 207,836 228,840 15,489 7.26%
Supplies & Materials 23,013 30,350 27,350 28,900 (1,450) -4.78%
Maintenance & Operations 5,825 8,500 5,700 3,500 (5,000) -58.82%
Contract Services 6,913 18,550 17,900 10,650 (7,900) -42.59%
Utilities 7,758 8,000 6,700 - (8,000) -100.00%
Total 251,900 278,751 265,486 271,890 (6,861) -2.46%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 3 3 3
Part Time 2 2 3
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
80% of information seekers will be satisfied with
the results of their library visit.
Provide
Information
Public 80% 90% 89% 96%
80% of patron's seeking information remotely will
be satisfied with the results of their inquiry.
Provide
Information
Public 80% 97% 97% 98%
To meet patron's expectations, the average wait
time for a computer will be less than 10 minutes.
Public Computer
Access
Public 10 minutes or
less 5.35 5.16 3.61
90% of patrons requesting computer assistance
will be satisfied with the result.
Public Computer
Access
Public 90% 91% 93% 96%
90% of patrons seeking materials for
entertainment will be satisfied with the results of
their library visit.
Recreational
Reading, listening
and viewing
Public
90% 98% 98% 97%
The City of Sanger, Texas 2017‐2018 Annual Budget 77
LIBRARY DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 129,788 131,977 132,000 137,381
5111 Merit Increase - 3,456 5,913
5112 Temp/Part Time Salaries 30,028 30,000 28,000 31,580
5117 Vacation Compensation - - 2,087 1,200
5125 Longevity Pay 1,008 1,152 1,152 1,296
5129 Cell Phone Allowance - - - 1,200
5130 F I C A 12,899 10,551 10,500 13,538
5140 Retirement 9,934 10,788 9,171 11,470
5150 Health Insurance 23,481 23,400 23,400 23,400
5160 Worker's Compensation 332 837 1,001 832
5170 T.E.C. 807 1,190 450 1,030
5180 Medical/Physicals 70 - 75 -
5182 Background Checks 44 - - -
Total 51-Salaries And Benefits 208,391 213,351 207,836 228,840
52-Supplies And Materials
5200 Print Books/Materials 8,247 9,000 8,500 9,000
5201 Periodicals 747 1,100 1,000 700
5202 E-Books And E-Audio 3,441 4,500 4,200 4,500
5203 Audiobooks 991 2,000 1,800 2,000
5204 DVDs 1,395 1,500 1,400 1,500
5205 Other Electronic Services - 450 300 450
5206 Other Collection Materials - 300 300 300
5207 Library Supplies 870 1,000 1,000 1,000
5208 Program Supplies 709 900 800 1,200
5210 Office Supplies 1,774 2,800 2,600 2,500
5215 Food 11 75 50 75
5235 Dues & Registrations 690 1,675 1,600 1,675
5240 Conferences And Training 1,070 1,750 1,500 1,750
5245 Janitorial Supplies 937 1,500 500 -
5280 Computer Systems 1,498 1,200 1,200 1,200
5285 Furniture And Fixtures 633 600 600 1,050
Total 52-Supplies And Materials 23,013 30,350 27,350 28,900
53-Maintenance And Operations
5310 R & M Building 2,613 5,000 2,500 -
5326 R&M Minor Equipment 699 700 700 700
5332 Office Machine Lease 2,513 2,800 2,500 2,800
Total 53-Maintenance And Operations 5,825 8,500 5,700 3,500
78 The City of Sanger, Texas 2017‐2018 Annual Budget
LIBRARY DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
54-Contract Services
5420 Contractual Services 2,567 2,650 2,500 2,750
5421 Program Services - 5,000 4,500 5,000
5430 Professional Services 2,560 8,000 8,000 -
5450 Technical Support 723 1,100 1,100 1,100
5451 Annual Software Support 1,063 1,800 1,800 1,800
Total 54-Contract Services 6,913 18,550 17,900 10,650
55-Utilities
5515 Electric 6,658 7,000 5,500 -
5520 Cell Phone 1,100 1,000 1,200 -
Total 55-Utilities 7,758 8,000 6,700 -
Total 42-Library 251,900 278,751 265,486 271,890
The City of Sanger, Texas 2017‐2018 Annual Budget 79
SOLID WASTE DEPARTMENT
Overview
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.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Contract Services 691,204 700,000 690,000 700,000 - 0.00%
Total Solid Waste 691,204 700,000 690,000 700,000 - 0.00%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 0 0 0
Part Time 0 0 0
80 The City of Sanger, Texas 2017‐2018 Annual Budget
SOLID WASTE DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
54-Contract Services
5420 Contractual 691,204 700,000 690,000 700,000
Total 54-Contract Services 691,204 700,000 690,000 700,000
Total 66-Solid Waste 691,204 700,000 690,000 700,000
The City of Sanger, Texas 2017‐2018 Annual Budget 81
TRANSFERS TO OTHER FUNDS
Overview
The City transfers between funds in order to properly account for revenues and expenses.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Transfers 792,812 1,012,045 1,006,869 1,010,846 (1,199) -0.12%
Total 792,812 1,012,045 1,006,869 1,010,846 (1,199) -0.12%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 0 0 0
Part Time 0 0 0
82 The City of Sanger, Texas 2017‐2018 Annual Budget
TRANSFERS TO OTHER FUNDS
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
74-Transfers
7404 Transfer To Capital Improvement Fund 350,000 550,000 550,000 460,000
7499 Transfer To Internal Service Fund 442,812 462,045 456,869 550,846
Total Transfers 792,812 1,012,045 1,006,869 1,010,846
The City of Sanger, Texas 2017‐2018 Annual Budget 83
NON-DEPARTMENTAL EXPENDITURES
Overview
The Non-Departmental budget accounts for expenses that cannot easily be attributed to any specific department.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits - - - 150,000 150,000 -
Total - - - 150,000 150,000 0.00%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 0 0 0
Part Time 0 0 0
84 The City of Sanger, Texas 2017‐2018 Annual Budget
NON-DEPARTMENTAL
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5199 Pay Plan Implementation - - - 150,000
Total 99-Non-Departmental - - - 150,000
The City of Sanger, Texas 2017‐2018 Annual Budget 85
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86 The City of Sanger, Texas 2017‐2018 Annual Budget
DEBT SERVICE FUND
Overview
The Debt Service Fund accounts for the receipt of funds from a tax levy and other sources for the accumulation of
funds to meet the principal and interest obligations on General Fund Obligations.
The City Charter of the City of Sanger, Texas, does not provide a debt limit. Under the provision of State law (Article
XI, Section 5, of the State of Texas Constitution), the maximum tax rate is limited to $2.50 per $100 assessed valuation.
The City’s adopted tax rate of $0.551806 for maintenance and operations plus $0.127694 for debt service equals the
total tax rate of $0.6795, which is well below the maximum rates allowed by law.
The basis of accounting for the Debt Service Fund for both financial reporting and budgeting is the modified accrual
basis.
The City of Sanger, Texas 2017‐2018 Annual Budget 87
DEBT SERVICE FUND BUDGET SUMMARY
88 The City of Sanger, Texas 2017‐2018 Annual Budget
DEBT SERVICE FUND BUDGET SUMMARY
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 385,185 404,096 404,096 394,152
Revenues
Property Taxes 793,038 676,038 676,038 668,500
Interest Income 114 100 100 100
Miscellaneous Income 3,992 - - -
Total General Fund Revenues 797,144 676,138 676,138 668,600
Other Sources
Transfers In 217,358 212,500 212,500 212,500
Total Other Sources 217,358 212,500 212,500 212,500
Total Revenues/Sources 1,014,502 888,638 888,638 881,100
Expenditures
Debt Service 829,055 790,583 790,583 783,014
Total Expenditures 829,055 790,583 790,583 783,014
Other Uses
Transfers Out 166,536 107,999 107,999 107,999
Total Other Uses 166,536 107,999 107,999 107,999
Total Expenses/Uses 995,591 898,582 898,582 891,013
Excess of Revenues/Sources 18,911 (9,944) (9,944) (9,913)
over Expenditures/Uses
Ending Fund Balance 404,096 394,152 394,152 384,239
The City of Sanger, Texas 2017‐2018 Annual Budget 89
DEBT SERVICE FUND EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
70-Debt Payments
7020 Co 2006 Principal 211,600$ -$ -$ -$
7021 Co 2006 Interest 34,948 - - -
7023 Co 2007 Principal 27,200 28,900 28,900 28,900
7024 Co 2007 Interest 18,397 17,204 17,204 15,932
7026 Co 2009 Principal 170,000 175,000 175,000 180,000
7027 Co 2009 Interest 98,375 92,425 92,425 85,426
7028 Refunding 2012 Principal 184,800 154,000 154,000 156,200
7029 Refunding 2012 Interest 27,962 22,418 22,418 17,798
7030 Co 2013 Principal 19,800 20,400 20,400 21,000
7031 Co 2013 Interest 18,834 18,438 18,438 18,030
7037 Refunding 2016 Principal 6,900 218,500 218,500 220,800
7038 Refunding 2016 Interest 9,129 41,998 41,998 37,628
7080 Bond Administration Fees 1,110 1,300 1,300 1,300
Total Debt Payments 829,055$ 790,583$ 790,583$ 783,014$
74-Transfers
7401 Transfer To General Fund 166,536 107,999 107,999 107,999
Total 74-Transfers 166,536 107,999 107,999 107,999
Total Debt Service 995,591 898,582 898,582 891,013
90 The City of Sanger, Texas 2017‐2018 Annual Budget
DEBT SERVICE FUND REQUIREMENTS
Fiscal Year Principal Interest Total
2018 701,108 188,603 889,711
2019 731,548 163,149 894,697
2020 703,516 136,562 840,078
2021 699,979 111,337 811,316
2022 320,190 84,765 404,955
2023 334,652 71,541 406,193
2024 346,867 57,435 404,302
2025 309,300 42,687 351,987
2026 323,900 28,193 352,093
2027 71,800 13,023 84,823
2028 28,800 9,768 38,568
2029 30,600 8,400 39,000
2030 31,800 6,870 38,670
2031 33,600 5,280 38,880
2032 35,400 3,600 39,000
2033 36,600 1,830 38,430
Total 4,739,660 933,043 5,672,703
Debt Service Fund
Annual Debt Service Requirements
‐
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
Debt Service Fund
Annual Debt Service Requirements
Principal Interest
The City of Sanger, Texas 2017‐2018 Annual Budget 91
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92 The City of Sanger, Texas 2017‐2018 Annual Budget
ENTERPRISE FUND
The Enterprise Fund is the financial structure used for the accounting of providing water, sanitary sewer, and electric
services to the residents of the City and for the billing and collection of charges to customers for these services.
The Enterprise Fund receives revenues from the billing of water, waste water and electric, interest income and other
miscellaneous revenue sources.
The Enterprise Fund includes these departments:
o Water
o Waste Water
o Electric
o Debt Service
The basis of accounting for the Enterprise Fund for both financial reporting and budgeting is the accrual basis.
NOTE: Certain expenses related to facilities (utilities, maintenance, etc.) are moved from individual departments to the
new Facilities Department in the Internal Service Fund for the 2017-2018 Annual Budget.
The City of Sanger, Texas 2017‐2018 Annual Budget 93
ENTERPRISE FUND BUDGET SUMMARY
94 The City of Sanger, Texas 2017‐2018 Annual Budget
ENTERPRISE FUND BUDGET SUMMARY
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 11,350,811 11,095,918 11,095,918 10,615,325
Revenues
Charges for Services 10,731,165 11,527,500 10,693,920 11,862,500
Fees 207,128 210,000 195,000 210,000
Interest Income 15,243 15,000 12,000 15,000
Miscellaneous 58,874 42,000 47,500 52,000
Total Enterprise Fund Revenues 11,012,410 11,794,500 10,948,420 12,139,500
Expenditures
Salaries & Benefits 1,047,705 1,091,683 1,053,152 1,282,810
Supplies & Materials 65,186 83,590 109,229 102,640
Maintenance & Operations 6,846,202 6,754,919 6,553,230 6,614,680
Contract Services 49,896 76,200 66,829 102,200
Utilities 308,371 341,850 349,350 325,400
Capital Expenses 157,944 253,522 297,400 244,600
Debt Service 1,180,166 1,344,919 1,344,919 1,650,583
Total Expenditures 9,655,470 9,946,683 9,774,109 10,322,913
Other Uses
Transfers Out 1,611,833 1,654,904 1,654,904 1,811,441
Total Other Uses 1,611,833 1,654,904 1,654,904 1,811,441
Total Expenses/Uses 11,267,303 11,601,587 11,429,013 12,134,354
Excess of Revenues/Sources (254,893) 192,913 (480,593) 5,146
over Expenditures/Uses
Ending Fund Balance 11,095,918 11,288,831 10,615,325 10,620,471
The City of Sanger, Texas 2017‐2018 Annual Budget 95
ENTERPRISE FUND REVENUES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Water
4110 Water Billing 1,519,378 1,720,000 1,700,000 1,850,000
4112 Water Meter Revenue 16,750 20,000 30,000 40,000
Total Water 1,536,128 1,740,000 1,730,000 1,890,000
4120 Total Sewer 1,493,175 1,700,000 1,343,170 1,850,000
Electric
4140 Electric Income 7,613,518 8,000,000 7,500,000 8,000,000
4141 Security Lights 70,590 70,000 60,000 70,000
4145 Construction Income - - 30,000 30,000
4146 Pole Contact Fee 17,570 17,500 25,000 17,500
4147 Saw Set Pole Fees 60 - 5,000 5,000
4148 Meter Bases 124 - 750 -
Total Electric 7,701,862 8,087,500 7,620,750 8,122,500
Penalties & Fees
4151 Penalties 145,998 150,000 140,000 150,000
4152 Service Fees 61,130 60,000 55,000 60,000
Total Penalties and Fees 207,128 210,000 195,000 210,000
4800 Total Interest 15,243 15,000 12,000 15,000
Miscellaneous Income
4910 Miscellaneous Income 19,822 10,000 10,000 10,000
4913 Credit Card Fees 31,642 30,000 36,000 40,000
4930 Returned Check Fees 2,100 2,000 1,500 2,000
4946 Insurance Damage Reimbursement 5,310 - - -
Total Miscellaneous 58,874 42,000 47,500 52,000
Total Revenues 11,012,410 11,794,500 10,948,420 12,139,500
96 The City of Sanger, Texas 2017‐2018 Annual Budget
WATER DEPARTMENT
Overview
The Water Department operates and maintains the city's potable water system providing service to over 2000
customers.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 328,049 365,653 344,123 384,212 18,559 5.08%
Supplies & Materials 20,848 22,500 17,751 22,500 - 0.00%
Maintenance & Operations 730,901 609,325 588,764 623,300 13,975 2.29%
Contract Services 5,306 8,500 12,500 6,500 (2,000) -23.53%
Utilities 150,319 161,000 151,000 150,400 (10,600) -6.58%
Capital Expenses 129,459 167,771 218,500 104,600 (63,171) -37.65%
Total 1,364,882 1,334,749 1,332,638 1,291,512 (43,237) -3.24%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 5 6 6
Part Time 0 0 0
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
To meet customer expectations of prompt
service, water leaks will be responded to within
sixty minutes or less on average.
Water line
maintenance
Public 60 minutes or
less 11.43 0:12:55 16:11
To meet customer expectations of prompt
service, minor sewer blockages will be corrected
within sixty minutes or less on average.
Waste Water
Collection
Public
60 minutes or
less 1:16 1:22 1:06
New water meters will be set within two working
days of generated work order on average.
New Service Public 2 Days 1.43 1.00 1
Number of water main breaks per month Info Only 2.82 2.50 1.67
Number of re-reads per month Info Only 732.00 823.50 644.92
Number of new services installed per month Info Only 3.75 8.33 4.58
Monthly Water Consumption Info Only 23,516,208 22,029,612 22,920,873
The City of Sanger, Texas 2017‐2018 Annual Budget 97
WATER DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 219,284 225,565 229,785 235,914
5111 Merit Increase - 4,511 - 8,257
5117 Vacation Compensation - 2,000 3,146 2,100
5119 Standby Pay - 2,392 - 2,500
5120 Overtime 19,164 26,000 18,046 26,000
5125 Longevity Pay 1,548 1,692 2,466 1,932
5129 Cell Phone Allowance - - - 600
5130 F I C A 19,071 19,948 19,177 21,050
5140 Retirement 17,876 20,398 16,977 21,875
5150 Health Insurance 42,382 46,800 41,868 46,800
5160 Worker's Compensation 7,468 15,150 12,327 15,987
5170 T.E.C. 1,031 1,197 331 1,197
5180 Medical/Physicals 180 - - -
5182 Background Checks 45 - - -
Total 51-Salaries And Benefits 328,049 365,653 344,123 384,212
52-Supplies And Materials
5210 Office Supplies 23 - - -
5220 Postage 1,254 1,500 - 1,500
5223 Chemical Supplies 4,738 6,000 3,884 6,000
5230 Advtg (Wa. Drinking) 1,217 1,300 1,300 1,300
5235 Dues And Subscriptions 2,765 3,000 3,042 3,000
5240 Conferences And Training - 200 525 200
5250 Minor Tools 5,009 5,000 4,300 5,000
5255 Wearing Apparel 4,098 3,000 2,500 3,000
5260 Safety Equipment 1,744 2,500 2,200 2,500
Total 52-Supplies And Materials 20,848 22,500 17,751 22,500
98 The City of Sanger, Texas 2017‐2018 Annual Budget
WATER DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
50-Water Expenditures Actual Budget Estimate Budget
53-Maintenance And Operations
5310 R & M Building 824 1,025 2,000 -
5320 Motor Vehicle Fuel 9,813 15,000 12,022 15,000
5325 R & M Motor Vehicle 12,324 7,500 12,500 7,500
5326 R & M Minor Equipment 648 5,000 100 5,000
5335 Permit Fees 33,461 34,500 33,731 34,500
5345 Lease Equipment 585 800 780 800
5350 Franchise Fees 99,000 99,000 90,786 99,000
5360 System Maintenance 82,842 70,000 69,627 70,000
5372 Water Meter & Boxes 41,053 50,000 64,900 65,000
5373 R & M Water Wells 41,778 30,000 32,000 30,000
5374 R & M Scada 8,619 10,000 9,287 10,000
5377 Testing 15,950 8,000 16,000 8,000
5385 Water Purchase 64,044 65,000 65,000 65,000
5386 Utility Dem and Charge 201,682 213,500 180,031 213,500
5390 Radios 201 - - -
5399 Inventory Adjustment 118,077 - - -
Total 53-Maintenance And Operations 730,901 609,325 588,764 623,300
54-Contract Services
5430 Professional Svcs 2,630 7,500 10,000 3,000
5450 Technical Support 2,676 1,000 2,500 3,500
Total 54-Contract Services 5,306 8,500 12,500 6,500
55-Utilities
5515 50-5515 Electric 149,550 160,000 150,000 150,000
5520 50-5520 Cell Phone 769 1,000 1,000 400
Total 55-Utilities 150,319 161,000 151,000 150,400
61-Capital Outlay
6130 Vehicles 23,815 - 30,000 -
6135 Mobile Equipment 98,894 77,771 98,500 -
6140 Other Improvements 6,750 - - -
6145 Water Equipment - 90,000 90,000 104,600
Total 61-Capital Outlay 129,459 167,771 218,500 104,600
Total 50-Water 1,364,882 1,334,749 1,332,638 1,291,512
The City of Sanger, Texas 2017‐2018 Annual Budget 99
WASTE WATER DEPARTMENT
Overview
The Waste Water department is responsible for the collection and treatment of waste water through the City's sanitary
sewer system.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 157,326 157,754 153,383 205,629 47,875 30.35%
Supplies & Materials 8,130 18,340 47,013 38,140 19,800 107.96%
Maintenance & Operations 227,565 281,380 233,070 245,580 (35,800) -12.72%
Contract Services 147 500 500 3,500 3,000 600.00%
Utilities 149,671 170,600 189,600 175,000 4,400 2.58%
Capital Expenses 28,485 - - - - -
Total 571,324 628,574 623,566 667,849 39,275 6.25%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 2 2 3
Part Time 0 0 0
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
Average Daily Gallons Treated per Month Info Only 581,910 634,310 654,820
Sewer Line Repairs Info Only 1.18 1.25 1.08
Daily Peaks over 700,000 gallons Info Only 1.17 5.25 5.83
Reduce odor and eliminate unwanted discharge
by processing an average of 10 cubic yards of
sludge on average each month.
Waste Water
Treatment
Public
10 or more 15.88 10.83 11.82
100 The City of Sanger, Texas 2017‐2018 Annual Budget
WASTE WATER DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 99,700 99,575 90,812 129,607
5111 Merit Increase - 1,992 - 4,537
5117 Vacation Compensation - 1,000 2,453 1,000
5119 Standby Pay - 5,044 - 5,100
5120 Overtime 20,855 10,000 25,594 10,000
5125 Longevity Pay 1,124 1,048 1,338 1,036
5129 Cell Phone Allowance - - - 600
5130 F I C A 8,883 9,047 8,626 11,444
5140 Retirement 8,965 9,251 8,050 11,894
5150 Health Insurance 15,461 15,600 13,846 23,400
5160 Worker's Compensation 1,996 4,684 2,635 6,327
5170 T.E.C. 342 513 29 684
Total 51-Salaries And Benefits 157,326 157,754 153,383 205,629
52-Supplies And Materials
5223 Chemical Supplies 3,244 10,000 42,884 30,000
5230 Advertising 492 - - -
5235 Dues And Subscriptions 1,575 1,500 798 1,500
5240 Conferences And Training 11 - 225 -
5245 Janitorial Supplies 95 200 - -
5250 Tools & Equipment 1,208 1,500 963 1,500
5255 Wearing Apparel 1,058 1,140 700 1,140
5260 Safety Equipment 117 2,000 286 2,000
5270 Laboratory Supplies - 1,500 1,157 1,500
5285 Furniture And Fixtures 330 500 - 500
Total 52-Supplies And Materials 8,130 18,340 47,013 38,140
53-Maintenance And Operations
5310 R & M Building - 5,000 3,911 -
5325 R & M Motor Vehicle 1,282 1,000 1,217 1,000
5326 R & M Equipment - 500 126 500
5335 Permit Fees 3,391 20,800 8,286 10,000
5350 Franchise Fees 94,080 94,080 82,320 94,080
5360 System Maintenance 123,729 150,000 130,000 130,000
5377 Testing 5,083 10,000 7,210 10,000
Total 53-Maintenance And Operations 227,565 281,380 233,070 245,580
The City of Sanger, Texas 2017‐2018 Annual Budget 101
WASTE WATER DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
54-Waste Water Expenditures Actual Budget Estimate Budget
54-Contract Services
5430 Professional Services - - - 3,000
5450 Technical Support 147 500 500 500
Total 54-Contract Services 147 500 500 3,500
55-Utilities
5510 Telephone Services - - - -
5515 Electric 143,015 160,000 150,000 155,000
5520 Cell Phone 550 600 600 -
5535 Solid Waste 6,106 10,000 39,000 20,000
Total 55-Utilities 149,671 170,600 189,600 175,000
61-Capital Outlay
6140 Other Improvements 28,485 - - -
Total 61-Capital Outlay 28,485 - - -
Total 54-Waste Water 571,324 628,574 623,566 667,849
102 The City of Sanger, Texas 2017‐2018 Annual Budget
ELECTRIC DEPARTMENT
Overview
The Electric department provides service to over 2000 customers and maintains the electrical distribution system with
the City's Electric service area.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 562,330 568,276 555,646 617,969 49,693 8.74%
Supplies & Materials 36,208 42,750 44,465 42,000 (750) -1.75%
Maintenance & Operations 5,887,736 5,864,214 5,731,396 5,745,800 (118,414) -2.02%
Contract Services 44,443 67,200 53,829 92,200 25,000 37.20%
Utilities 8,381 10,250 8,750 - (10,250) -100.00%
Capital Expenses - 85,751 78,900 140,000 54,249 63.26%
Debt Service 128,117 128,052 128,052 77,816 (50,236) -39.23%
Total 6,667,215 6,766,493 6,601,038 6,715,785 (50,708) -0.75%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 7 7 7
Part Time 0 0 0
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
To meet customer expectations, response time
to outages will be less than 90 minutes on
average.
Dependable
Service
Customer 90 minutes or
less 76.95 76.23 68
90% of customers who call with a service
problem will be satisfied with the service
provided.
Customer
Satisfaction
Customer
90% 100% 100% 100%
The City of Sanger, Texas 2017‐2018 Annual Budget 103
ELECTRIC DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 423,600 405,760 412,011 427,359
5111 Merit Increase - 8,116 - 14,958
5117 Vacation Compensation - - 6,055 6,000
5119 Standby Pay - 10,845 - 11,158
5120 Overtime 7,830 7,500 6,330 7,500
5125 Longevity Pay 5,056 5,392 8,088 5,728
5128 Automobile Allowance - - 4,250 6,000
5129 Cell Phone Allowance - - - 1,800
5130 F I C A 32,882 33,569 31,759 36,300
5140 Retirement 31,904 34,326 29,424 37,723
5150 Health Insurance 54,795 54,600 48,102 54,600
5160 Worker's Compensation 4,991 6,828 9,422 7,403
5170 T.E.C. 1,197 1,340 205 1,340
5180 Medical/Physicals 75 - - 100
Total 51-Salaries And Benefits 562,330 568,276 555,646 617,969
52-Supplies And Materials
5210 Office Supplies 2,359 2,000 2,000 2,000
5215 Food 324 500 500 500
5230 Advertising 758 900 900 900
5235 Dues And Subscriptions 12,999 5,000 6,265 5,000
5240 Conferences And Training 1,166 5,000 3,500 5,000
5245 Janitorial Supplies 270 750 300 -
5250 Tools & Equipment 3,748 12,000 16,000 12,000
5255 Wearing Apparel 5,108 8,600 7,500 8,600
5260 Safety Equipment 8,689 8,000 7,500 8,000
5298 Non Capital Supplies And Materials 787 - - -
Total 52-Supplies And Materials 36,208 42,750 44,465 42,000
104 The City of Sanger, Texas 2017‐2018 Annual Budget
ELECTRIC DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
58-Electric Expenditures Actual Budget Estimate Budget
53-Maintenance And Operations
5310 R & M Building 2,776 4,000 1,462 -
5320 Motor Vehicle Fuel 9,046 20,000 9,676 15,000
5325 R & M Motor Vehicle 14,474 20,000 8,915 20,000
5326 R & M Minor Equipment 2,034 4,000 - 4,000
5329 Christmas Display 4,601 3,800 - 3,800
5330 Equipment Rental 2,288 3,000 - 3,000
5340 Hazardous Waste Disposal 585 1,000 - 1,000
5345 Lease Equipment 1,008 1,500 1,344 1,500
5347 Vandalism Replacement - 1,000 - 1,000
5350 Franchise Fees 485,415 485,414 485,414 406,000
5355 Meter Maintenance 5,666 14,500 14,500 14,500
5360 System Maintenance 79,955 155,000 80,000 125,000
5365 Transformers 16,715 49,000 25,000 49,000
5384 Transmission Costs 920,609 900,000 900,000 900,000
5385 Wholesale Utility Purchase 4,318,024 4,200,000 4,200,000 4,200,000
5386 Fines & Penalties 16,583 - - -
5390 Radios Electric 20 2,000 5,085 2,000
5399 Inventory Adjustment 7,937 - - -
Total 53-Maintenance And Operations 5,887,736 5,864,214 5,731,396 5,745,800
54-Contract Services
5440 Engineering Architect - 6,000 - 6,000
5450 Technical Support 6,227 5,600 5,800 5,600
5451 Annual Software Support 1,722 2,000 3,624 2,000
5470 Contract Utility Work 7,918 25,000 15,829 25,000
5471 Contract Tree Trimming 28,576 28,600 28,576 28,600
5472 Contractual Services - - - 25,000
Total 54-Contract Services 44,443 67,200 53,829 92,200
55-Utilities
5510 Telephone Services - - - -
5515 Electric 7,021 9,000 7,500 -
5520 Cell Phone 1,360 1,250 1,250 -
Total 55-Utilities 8,381 10,250 8,750 -
The City of Sanger, Texas 2017‐2018 Annual Budget 105
ELECTRIC DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
61-Capital Outlay
6130 Vehicles - 33,151 - 140,000
6135 Mobile Equipment - 52,600 78,900 -
Total 61-Capital Outlay - 85,751 78,900 140,000
70-Debt Payments
7020 Lease Payment 47,683 120,147 120,147 73,425
7099 Interest Expense 80,434 7,905 7,905 4,391
Total Other Expenditures 128,117 128,052 128,052 77,816
Total 58-Electric 6,667,215 6,766,493 6,601,038 6,715,785
106 The City of Sanger, Texas 2017‐2018 Annual Budget
ENTERPRISE FUND DEBT SERVICE
Overview
Debt Service is used to pay principal, interest, and bond fees on the City's debt.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Debt Service 1,052,049 1,216,867 1,216,867 1,572,767 355,900 29.25%
Total 1,052,049 1,216,867 1,216,867 1,572,767 355,900 29.25%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 0 0 0
Part Time 0 0 0
The City of Sanger, Texas 2017‐2018 Annual Budget 107
ENTERPRISE FUND DEBT SERVICE EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
70-Debt Payments
7022 Co 2006 Principal 248,400 - - -
7023 Co 2006 Interest 41,026 - - -
7025 Co 2007 Principal 52,800 56,100 56,100 56,100
7026 Co 2007 Interest 35,714 33,396 33,396 30,928
7028 Go Refunding 2012 Principal 235,200 196,000 196,000 198,800
7029 Go Refunding 2012 Interest 35,588 28,532 28,532 22,652
7030 Co 2013 Principal 145,200 149,600 149,600 154,000
7032 Co 2013 Interest 138,116 135,212 135,212 132,220
7035 Co 2015 Principal - 115,000 115,000 115,000
7036 Co 2015 Interest 100,548 195,725 195,725 194,650
7037 Refunding 2016 Principal 8,100 256,500 256,500 259,200
7038 Refunding 2016 Interest 10,717 49,302 49,302 44,172
7040 GO 2017 Interest - - - 363,545
7080 Bond Administration Fees 640 1,500 1,500 1,500
Total Debt Service 1,052,049 1,216,867 1,216,867 1,572,767
108 The City of Sanger, Texas 2017‐2018 Annual Budget
TRANSFERS TO OTHER FUNDS
Overview
The City transfers between funds in order to properly account for revenues and expenses.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Transfers 1,611,833 1,654,904 1,654,904 1,811,441 156,537 9.46%
Total 1,611,833 1,654,904 1,654,904 1,811,441 156,537 9.46%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 0 0 0
Part Time 0 0 0
The City of Sanger, Texas 2017‐2018 Annual Budget 109
TRANSFERS TO OTHER FUNDS
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
74-Transfers
7401 Transfer To General Fund 150,000 150,000 150,000 100,000
7441 Transfer To 4A 25,000 25,000 25,000 25,000
7454 Transfer To WW Cap 156,800 156,800 156,800 156,800
7458 Transfer To Electric Storm Recovery 161,805 160,000 160,000 160,000
7480 Transfer Pilot 85,000 85,000 85,000 85,000
7499 Transfer To Internal Service Fund 1,033,228 1,078,104 1,078,104 1,284,641
Total Transfers 1,611,833 1,654,904 1,654,904 1,811,441
110 The City of Sanger, Texas 2017‐2018 Annual Budget
NON-DEPARTMENTAL EXPENDITURES
Overview
The Non-Departmental budget accounts for expenses that cannot easily be attributed to any specific department.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits - - - 75,000 75,000 -
Total - - - 75,000 75,000 -
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 0 0 0
Part Time 0 0 0
The City of Sanger, Texas 2017‐2018 Annual Budget 111
NON-DEPARTMENTAL
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5199 Pay Plan Implementation - - - 75,000
Total 99-Non-Departmental - - - 75,000
112 The City of Sanger, Texas 2017‐2018 Annual Budget
The City of Sanger, Texas 2017‐2018 Annual Budget 113
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
114 The City of Sanger, Texas 2017‐2018 Annual Budget
INTERNAL SERVICE FUND
Revenues and expenses related to services provided to organizations inside the City on a cost reimbursement basis
are accounted for in an Internal Service Fund. The City’s Internal Service Fund was set up to provide administrative
support services to other Funds of the City.
The Internal Service Fund receives revenues from transfers from the General Fund and the Enterprise Fund.
The Internal Service Fund includes these departments:
o Mayor and Council
o Administration
o Public Works Administration
o Finance
o Fleet Services
o Non-Departmental
The basis of accounting for the Internal Service Fund for both financial reporting and budgeting is the modified accrual
basis.
NOTE: Certain expenses related to facilities (utilities, maintenance, etc.) are moved from individual departments to the
new Facilities Department in the Internal Service Fund for the 2017-2018 Annual Budget.
The City of Sanger, Texas 2017‐2018 Annual Budget 115
INTERNAL SERVICE FUND BUDGET SUMMARY
116 The City of Sanger, Texas 2017‐2018 Annual Budget
INTERNAL SERVICE FUND BUDGET SUMMARY
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance - - - -
Other Sources
Transfers from General Fund 436,302 462,045 440,196 550,846
Transfers from Enterprise Fund 1,018,037 1,078,104 1,027,123 1,284,641
Transfers from 4A Fund - - - 4,100
Total Internal Service Fund Revenues 1,454,339 1,540,149 1,467,319 1,839,587
Expenditures
Salaries & Benefits 930,496 1,001,803 934,477 1,027,157
Supplies & Materials 96,408 108,950 106,077 103,290
Maintenance & Operations 37,008 50,900 40,850 92,512
Contract Services 321,278 323,102 336,909 408,028
Utilities 33,848 42,094 34,550 112,000
Capital Expenses 35,301 13,300 14,456 96,600
Total Expenditures 1,454,339 1,540,149 1,467,319 1,839,587
Excess of Revenues over Expenditures - - - -
Ending Fund Balance - - - -
The City of Sanger, Texas 2017‐2018 Annual Budget 117
CITY COUNCIL DEPARTMENT
Overview
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.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 123 125 125 150 25 20.00%
Supplies & Materials 8,461 13,500 13,247 12,000 (1,500) -11.11%
Contract Services 79,330 60,000 82,500 63,700 3,700 6.17%
Capital Outlay - - - 30,000 30,000 -
Total 87,914 73,625 95,872 105,850 32,225 43.77%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 0 0 0
118 The City of Sanger, Texas 2017‐2018 Annual Budget
CITY COUNCIL DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5160 Worker's Compensation 123 125 125 150
Total 51-Salaries And Benefits 123 125 125 150
52-Supplies And Materials
5210 Office Supplies 138 0 0 0
5215 Food 38 500 150 500
5230 Advertising 953 1,500 1,897 3,500
5235 Dues & Registrations 2,983 3,500 5,200 4,000
5240 Conferences & Seminars 171 2,000 0 2,000
5280 Computers, Printers, Etc 4,178 6,000 6,000 2,000
5298 Non Cap Supplies & Materials 0 0 0 0
Total 52-Supplies And Materials 8,461 13,500 13,247 12,000
54-Contract Services
5415 Accounting Services 22,450 25,000 25,000 25,000
5425 Legal Services 45,783 20,000 43,000 25,000
5430 Professional Services 4,505 10,000 7,000 7,500
5450 Technical Support 6,592 5,000 7,500 6,200
Total 54-Contract Services 79,330 60,000 82,500 63,700
60-Capital Outlay < $5K
6020 Improvements 0 0 0 30,000
Total 60-Capital Outlay <$5K 0 0 0 30,000
Total 10-Mayor And Council 87,914 73,625 95,872 105,850
The City of Sanger, Texas 2017‐2018 Annual Budget 119
ADMINISTRATION DEPARTMENT
Overview
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 include human resources and payroll,
record keeping, administration of contracts, oversight of other departments, economic development and long-range
planning.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 351,300 376,398 361,192 340,437 (35,961) -9.55%
Supplies & Materials 10,248 13,500 13,250 12,750 (750) -5.56%
Maintenance & Operations 669 12,000 11,000 10,000 (2,000) -16.67%
Contract Services 3,883 7,500 5,000 5,000 (2,500) -33.33%
Utilities 3,985 4,000 3,475 - (4,000) -100.00%
Capital Expenses - - 1,156 - - -
Total 370,085 413,398 395,073 368,187 (45,211) -10.94%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 4 4 3
Part Time 0 0 0
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
New employee orientation will be completed
within 2 business days on average.
Human
Resources
Employees 2 Days 1 1.15 1.18
100% of employees will complete their annual
training each year.
Human
Resources
Employees 100% 100% 100% 100%
Monthly Human Resources reports will be
submitted on or before the due date.
Human
Resources
Vendors/ Govt.
Entities 100% 100% 100% 100%
100% of open records requests are processed in
the time allowed.
Records
Management
Public 100% 100% 100% 100%
120 The City of Sanger, Texas 2017‐2018 Annual Budget
ADMINISTRATION DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 265,776 281,554 275,000 256,026
5111 Merit Increase 0 5,631 0 8,961
5120 Overtime 0 200 0 200
5125 Longevity Pay 2,816 2,132 1,872 908
5128 Auto Allowance 6,000 6,000 6,000 6,000
5129 Cell Phone Allowance 0 0 0 1,200
5130 F I C A 22,150 22,699 22,000 20,907
5140 Retirement 21,690 23,210 22,500 21,727
5150 Health Insurance 30,655 31,200 31,200 23,400
5160 Worker's Compensation 1,529 3,084 2,500 591
5170 T.E.C. 684 688 120 517
Total 51-Salaries And Benefits 351,300 376,398 361,192 340,437
52-Supplies And Materials
5210 Office Supplies 0 0 0 0
5215 Food 0 0 0 0
5225 Maps & Subscription 446 0 0 0
5230 Advertising 1,495 2,000 1,750 0
5235 Dues & Registration 2,594 3,000 3,000 4,250
5240 Conferences & Training 264 5,000 5,000 5,000
5255 Janitorial Apparel 0 500 500 0
5280 Computers, Printers, Etc 4,293 3,000 3,000 2,000
5285 Furniture & Fixtures 0 0 0 1,500
5298 Non Cap Supplies & Materials 1,156 0 0 0
Total 52-Supplies And Materials 10,248 13,500 13,250 12,750
53-Maintenance And Operations
5305 Contingency Reserve 0 10,000 10,000 10,000
5320 Motor Vehicle Fuel 555 1,000 500 0
5325 R & M Motor Vehicle 114 1,000 500 0
Total 53-Maintenance And Operations 669 12,000 11,000 10,000
54-Contract Services
5450 Technical Support 3,883 7,500 5,000 5,000
Total 54-Contract Services 3,883 7,500 5,000 5,000
The City of Sanger, Texas 2017‐2018 Annual Budget 121
ADMINISTRATION DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
15-Administration Expenditures Actual Budget Estimate Budget
55-Utilities
5515 Electric 2,620 2,400 1,900 0
5516 Gas Service 265 400 375 0
5520 Cell Phone 1,100 1,200 1,200 0
Total 55-Utilities 3,985 4,000 3,475 0
60-Capital Outlay < $5K
6010 Computer Equipment 0 0 1,156 0
Total 60-Capital Outlay <$5K 0 0 1,156 0
Total 15-Administration 370,085 413,398 395,073 368,187
122 The City of Sanger, Texas 2017‐2018 Annual Budget
PUBLIC WORKS ADMINISTRATION DEPARTMENT
Overview
Public Works Administration oversees the street, park and recreation, fleet maintenance, water and wastewater
departments. It is also responsible for engineering services and liaison with outside engineers and contractors. Public
Works Administration oversees most capital improvement projects. Engineering also reviews new subdivision plans
and serves as the flood plain coordinator.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 195,206 161,279 156,573 233,604 72,325 44.84%
Supplies & Materials 12,930 12,790 13,355 11,340 (1,450) 88.66%
Maintenance & Operations 16,560 3,500 5,000 1,512 (1,988) 43.20%
Contract Services 21,117 25,000 23,420 26,000 1,000 104.00%
Utilities 3,423 9,600 4,350 - (9,600) 0.00%
Capital Outlay 16,301 - - 1,000 1,000 -
Total 265,537 212,169 202,698 273,456 61,287 128.89%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 2 2 3
The City of Sanger, Texas 2017‐2018 Annual Budget 123
PUBLIC WORKS ADMINISTRATION DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 142,860 115,905 116,000 161,289
5111 Merit Increase - 2,318 - 5,645
5117 Vacation Compensation - 500 1,003 500
5120 Overtime - 300 120 300
5125 Longevity Pay 368 300 300 1,252
5128 Vehicle Allowance 6,000 6,000 6,000 6,000
5129 Cell Phone Allowance - - - 1,200
5130 F I C A/Medicare 9,898 9,595 9,163 13,440
5140 Retirement 11,626 9,811 8,328 13,967
5150 Health Insurance 23,201 15,600 15,600 23,400
5160 Worker's Compensation 740 602 - 6,092
5170 T.E.C. 513 348 59 519
Total 51-Salaries And Benefits 195,206 161,279 156,573 233,604
52-Supplies And Materials
5210 Office Supplies 1,386 3,400 3,000 3,000
5215 Food - 400 350 300
5230 Advertising 406 450 1,250 600
5235 Dues And Subscriptions 3,230 3,310 3,800 3,310
5240 Conferences And Training 545 1,330 1,905 1,330
5245 Janitorial Supplies 826 1,500 750 -
5275 Filing Fees 185 100 - 500
5280 Computer Systems 2,305 2,000 2,000 2,000
5285 Furniture And Fixtures 4,047 300 300 300
Total 52-Supplies And Materials 12,930 12,790 13,355 11,340
53-Maintenance And Operations
5310 R & M Building 15,055 2,000 3,500 -
5310 Motor Vehicle Fuel 79 - - -
5332 Office Machine Leas 1,426 - - -
5345 Lease Equipment - 1,500 1,500 1,512
Total 53-Maintenance And Operations 16,560 3,500 5,000 1,512
124 The City of Sanger, Texas 2017‐2018 Annual Budget
PUBLIC WORKS ADMINISTRATION DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
18-Public Works Admin Expenditures Actual Budget Estimate Budget
54-Contract Services
5430 Professional Service 2,500 2,500 2,500 2,500
5440 Engineering/Architect 1,525 8,000 5,000 10,000
5450 Technical Support 11,092 8,836 9,500 7,500
5451 Annual Software Sup 6,000 5,664 6,420 6,000
Total 54-Contract Services 21,117 25,000 23,420 26,000
55-Utilities
5515 Electric 2,224 8,100 3,000 -
5516 Gas Service 649 900 750 -
5520 Cell Phone 550 600 600 -
Total 55-Utilities 3,423 9,600 4,350 -
61-Capital Outlay
6120 Building Improvements 16,301 - - -
6145 Other Equipment - - - 1,000
Total 55-Utilities 16,301 - - 1,000
Total 18-Public Works 265,537 212,169 202,698 273,456
The City of Sanger, Texas 2017‐2018 Annual Budget 125
FINANCE DEPARTMENT
Overview
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 preparation and monitoring and
provides reports to the manager and council on current revenues and expenditures.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 309,182 331,323 327,752 359,977 28,654 8.65%
Supplies & Materials 15,371 26,460 25,225 17,500 (8,960) -33.86%
Maintenance & Operations 3,289 2,000 1,750 - (2,000) -100.00%
Contract Services 65,615 67,852 66,350 90,028 22,176 32.68%
Utilities 3,222 3,894 2,925 - (3,894) -100.00%
Capital Outlay - - - 52,000 52,000 -
Total 396,679 431,529 424,002 519,505 87,976 20.39%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 5 5 5
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
To ensure accurate billing 98% of utility bills will
be correct prior to posting.
Utility Billing Utility
Customers 98% 100% 100% 100%
To meet Department expectations 98% of
purchase requests will be processed to purchase
orders within 3 business days on average.
Purchasing Employees
98% 100% 100% 100%
To meet vendors expectations 100% of all
accurate invoices will be paid within 30 days.
Accounts Payable Vendors 98% 100% 100% 98%
To meet our fiduciary duty 98% of bank deposits
will be accurate when they are deposited in the
bank.
Cash Collections Public
98% 100% 100% 100%
To meet employee expectations 98% of all
checks will be processed without any errors
attributable to the finance department.
Payroll Employees
98% 100% 100% 100%
98% of Customers will rate their satisfaction with
our service as three or better on a scale of 1-4.
Customer Service Customers 98% 100% 100% 100%
126 The City of Sanger, Texas 2017‐2018 Annual Budget
FINANCE DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 232,792 245,695 250,000 259,211
5111 Merit Increase - 4,914 - 9,073
5125 Longevity Pay 716 676 652 892
5128 Automobile Allowance - - - 6,000
5129 Cell Phone Allowance - - - 600
5130 F I C A 18,259 19,270 18,500 21,097
5140 Retirement 17,865 19,704 18,500 21,925
5150 Health Insurance 37,832 39,000 39,000 39,000
5160 Worker's Compensation 782 1,209 750 1,324
5170 T.E.C. 813 855 350 855
5180 Medical/Physicals 70 - - -
8182 Background Checks 53 - - -
Total 51-Salaries And Benefits 309,182 331,323 327,752 359,977
52-Supplies And Materials
5201 Other - - - -
5210 Office Supplies 5,505 10,460 9,950 7,500
5230 Advertising - - - -
5235 Dues And Subscriptions 910 1,000 975 1,000
5240 Conferences And Training 4,222 6,000 5,500 6,000
5245 Janitorial Supplies 735 1,000 800 -
5280 Computer Systems 2,449 3,000 3,000 3,000
5280 Furniture and Fixtures 1,550 5,000 5,000 -
5298 Non Capital Supplies And Materials - - - -
Total 52-Supplies And Materials 15,371 26,460 25,225 17,500
53-Maintenance And Operations
5310 R & M Building 3,289 2,000 1,750 -
5325 R & M Motor Vehicle - - - -
Total 53-Maintenance And Operations 3,289 2,000 1,750 -
54-Contract Services
5426 Credit Card Fees 33,279 35,000 34,000 45,000
5429 M VBA Collection Fees - 350 350 1,000
5450 Technical Support 12,915 10,880 10,500 15,000
5451 Annual Software Support 19,421 21,622 21,500 29,028
Total 54-Contract Services 65,615 67,852 66,350 90,028
The City of Sanger, Texas 2017‐2018 Annual Budget 127
FINANCE DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
55-Utilities
5515 Electric 2,408 3,000 2,000 -
5516 Gas Service 264 294 325 -
5520 Cell Phone 550 600 600 -
Total 55-Utilities 3,222 3,894 2,925 -
60-Capital Outlay
6025 Computer Hardware - - - 52,000
Total 60-Capital Outlay - - - 52,000
Total 19-Finance 396,679 431,529 424,002 519,505
128 The City of Sanger, Texas 2017‐2018 Annual Budget
FLEET SERVICES DEPARTMENT
Overview
Fleet Services provides vehicle and equipment maintenance for all City departments.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 61,822 112,678 71,835 70,989 (41,689) -37.00%
Supplies & Materials 17,145 9,700 8,000 8,200 (1,500) -15.46%
Maintenance & Operations 7,478 12,400 9,000 10,000 (2,400) -19.35%
Contract Services 49 5,000 4,144 1,000 (4,000) -80.00%
Utilities 4,227 5,600 4,800 - (5,600) -100.00%
Capital Expenses 19,000 13,300 13,300 1,600 (11,700) -87.97%
Total 109,721 158,678 111,079 91,789 (66,889) -42.15%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 2 2 2
Part Time 0 0 0
Goals and Performance
Performance Measure Critical Mission Stakeholders Benchmark
2013-14
Average
2014-15
Average
2015-16
Average
Complete repair orders in a maximum of five
business days on average.
Customer Service Internal
Customers 5 days 3.45 3.75 1.5
Complete all scheduled routine maintenance in
a maximum of five business days on average.
Customer Service Internal
Customers 5 days 3.05 2.82 1.08
Number of Completed routine Maintenance
orders 5.08
Complete all emergency repair orders within the
same business day.
Customer Service Internal
Customers 1 day 0.17 0.38 1.00
The City of Sanger, Texas 2017‐2018 Annual Budget 129
FLEET SERVICES DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 44,366 78,549 48,000 49,683
5111 Merit Increase - 1,570 - 1,739
5117 Vacation Compensation - - - -
5120 Overtime 592 500 745 500
5125 Longevity Pay 12 108 60 108
5129 Cell Phone Allowance - - - 600
5130 F I C A 3,380 6,175 6,000 3,980
5140 Retirement 3,305 6,314 6,000 4,136
5150 Health Insurance 7,827 15,600 7,800 7,800
5160 Worker's Compensation 2,071 3,511 3,200 2,263
5170 T.E.C. 269 351 30 180
5180 Medical/Physicals - - - -
5182 Background Checks - - - -
Total 51-Salaries And Benefits 61,822 112,678 71,835 70,989
52-Supplies And Materials
5223 Chemical Supplies 1,753 500 450 500
5235 Dues And Subscriptions 25 500 - 500
5245 Mechanic Shop Supplies - 600 600 500
5250 Tools & Equipment 7,001 2,200 1,900 2,300
5252 Mechanic Supplies 1,748 1,700 1,700 1,700
5255 Wearing Apparel 1,322 2,200 1,500 2,200
5260 Safety Equipment 316 500 350 500
5280 Computer Systems 955 1,500 1,500 -
5298 Non Capital Supplies And Materials 4,025 - - -
Total 52-Supplies And Materials 17,145 9,700 8,000 8,200
53-Maintenance And Operations
5310 R & M Building 1,514 2,400 800 -
5320 Motor Vehicle Fuel 1,045 1,000 1,000 1,000
5321 Oil & Lubricants 2,716 5,500 4,500 5,500
5325 R & M Motor Vehicle 2,071 1,500 1,000 1,700
5326 R & M Minor Equipment 132 1,200 900 1,000
5345 Lease/Purchase Equip - 800 800 800
5390 Radios - - - -
Total 53-Maintenance And Operations 7,478 12,400 9,000 10,000
130 The City of Sanger, Texas 2017‐2018 Annual Budget
FLEET SERVICES DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
54-Contract Services
5450 Technical Support 49 144 144 -
5451 Annual Software Support - 4,856 4,000 1,000
Total 54-Contract Services 49 5,000 4,144 1,000
55-Utilities
5515 36-5515 Electric 3,151 4,000 3,000 -
5516 Gas 1,026 1,000 1,200 -
5520 Cell Phone 50 600 600 -
Total 55-Utilities 4,227 5,600 4,800 -
61-Capital Outlay
6120 Building Improvements - 6,000 6,000 -
6145 Fleet Equipment 19,000 7,300 7,300 1,600
Total 61-Capital Outlay 19,000 13,300 13,300 1,600
Total 36-Fleet Services 109,721 158,678 111,079 91,789
The City of Sanger, Texas 2017‐2018 Annual Budget 131
FACILITIES DEPARTMENT
Overview
The Facilities Department provides for the maintenance and operations of City-owned buildings. This includes repairs,
janitorial services and utilities. The Facilities Department has been created for the 2016-2017 budget and assumes the
cost of facility maintenance that has previously been accounted for in individual departments.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Supplies & Materials - - - 9,500 9,500 -
Maintenance & Operations - - - 56,000 56,000 -
Contract Services - - - 48,000 48,000 -
Utilities - - - 112,000 112,000 -
Capital Outlay - - - 12,000 12,000 -
Total - - - 237,500 237,500 0.00%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 0 0 0
NOTE: Certain expenses related to facilities (utilities, maintenance, etc.) are moved from individual departments to the
new Facilities Department in the Internal Service Fund for the 2017-2018 Annual Budget.
132 The City of Sanger, Texas 2017‐2018 Annual Budget
FACILITIES DEPARTMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
52-Supplies And Materials
Janitorial Supplies - - - 9,000
Janitorial Apparel - - - 500
Total 54-Supplies & Materials - - - 9,500
53-Maintenance & Operations
R&M Building - - - 55,000
Motor Vehicle Fuel - - - 500
R&M Motor Vehicle - - - 500
Total 53-Maintenance And Operations - - - 56,000
54-Contract Services
Janitorial Services - - - 48,000
Total 54-Contract Services - - - 48,000
55-Utilities
Telephone Services - - - 20,000
Electric - - - 85,000
Gas Service - - - 7,000
Total 55-Utilities - - - 112,000
60-Capital Outlay
Improvements - - - 12,000
Total 60-Capital Outlay - - - 12,000
Total 98-Facilities - - - 237,500
The City of Sanger, Texas 2017‐2018 Annual Budget 133
NON-DEPARTMENTAL
Overview
The Non-Departmental budget accounts for expenses that cannot easily be attributed to any specific department. This
includes postage, property and liability insurance and tax collection fees.
Expenditure Summary
2015-16 2016-17 2016-17 2017-18
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 12,863 20,000 17,000 22,000 2,000 10.00%
Supplies & Materials 32,253 33,000 33,000 32,000 (1,000) -3.03%
Maintenance & Operations 9,012 21,000 14,100 15,000 (6,000) -28.57%
Contract Services 151,284 157,750 155,495 174,300 16,550 10.49%
Utilities 18,991 19,000 19,000 - (19,000) -100.00%
Total 224,403 250,750 238,595 243,300 (7,450) -2.97%
Personnel
Authorized Employees 2015-16 2016-17 2017-18
Full Time 0 0 0
Part Time 0 0 0
134 The City of Sanger, Texas 2017‐2018 Annual Budget
NON-DEPARTMENTAL EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5150 Health Insurance 8,838 10,000 7,500 10,000
5183 Safety & Incentive 4,025 10,000 9,500 12,000
Total 51-Salaries And Benefits 12,863 20,000 17,000 22,000
52-Supplies And Materials
5210 Office Supplies 533 1,000 1,500 -
5220 Postage 31,720 32,000 31,500 32,000
Total 54-Supplies & Materials 32,253 33,000 33,000 32,000
53-Maintenance & Operations
5332 Office Machine Lease 4,745 6,000 2,600 5,000
5397 Reimburse For Damage Claims 4,267 15,000 11,500 10,000
Total 53-Maintenance And Operations 9,012 21,000 14,100 15,000
54-Contract Services
5410 T.M.L. Insurance 82,318 90,000 96,000 100,000
5420 Tax Collections 23,576 25,000 24,000 26,000
5430 Professional Services 41,695 40,000 30,000 43,750
5435 Medicals/Physicals - 2,000 - 2,000
5436 Background Checks - 750 - 750
5452 Website Hosting Fees 3,695 - 5495 1800
Total 54-Contract Services 151,284 157,750 155,495 174,300
55-Utilities
5510 Telephone Services 18,991 19,000 19,000 -
Total 55-Utilities 18,991 19,000 19,000 -
Total 99-Non-Departmental 224,403 250,750 238,595 243,300
The City of Sanger, Texas 2017‐2018 Annual Budget 135
4A
F
U
N
D
136 The City of Sanger, Texas 2017‐2018 Annual Budget
4A CORPORATION
Overview
The Sanger Texas Industrial Development Corporation (4A Fund) is funded by a 1/2 cent sales tax. It is used to help
new and existing businesses expand in Sanger with a primary goal of bringing jobs to the Sanger community. Primary
jobs include manufacturing and distribution jobs that increase income and enhance the local economy.
The Sanger Texas Industrial Development Corporation is governed by a board of five directors, all of whom are
appointed by the City Council of the City of Sanger. The 4A Fund was incorporated in the state of Texas as a non-
profit industrial development corporation under section 4A of the Development Corporation Act of 1979.
The basis of accounting for the 4A Corporation Fund for both financial reporting and budgeting is the modified accrual
basis.
The City of Sanger, Texas 2017‐2018 Annual Budget 137
4A CORPORATION FUND BUDGET SUMMARY
138 The City of Sanger, Texas 2017‐2018 Annual Budget
4A CORPORATION FUND BUDGET SUMMARY
Actual Budget Estimate Budget
Beginning Fund Balance 1,597,619 1,760,858 1,760,858 1,261,841
Revenues
Sales Taxes 394,820 362,500 400,000 385,000
Interest Income 80,124 79,000 12,956 1,000
Total Revenues 474,944 441,500 412,956 386,000
Other Sources
Transfers In 50,000 50,000 50,000 50,000
Total Other Sources 50,000 50,000 50,000 50,000
Total Revenues/Sources 524,944 491,500 462,956 436,000
Expenditures
Salaries & Benefits 101,698 123,822 121,189 126,227
Supplies & Materials 10,795 20,800 20,800 17,600
Maintenance & Operations 355 6,867 1,867 5,880
Contract Services 12,040 6,250 6,250 36,250
Utilities 550 4,100 600 -
Debt Service 61,267 61,267 61,267 61,267
Total Expenditures 186,705 223,106 211,973 247,224
Other Uses
Transfers Out 175,000 - 750,000 4,100
Total Other Uses 175,000 - 750,000 4,100
Total Expenses/Uses 361,705 223,106 961,973 251,324
Excess of Revenues/Sources
over Expenditures/Uses 163,239 268,394 (499,017) 184,676
Ending Fund Balance 1,760,858 2,029,252 1,261,841 1,446,517
The City of Sanger, Texas 2017‐2018 Annual Budget 139
4A CORPORATION FUND REVENUES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Taxes
4325 Sales Tax 394,820 362,500 400,000 385,000
Total Taxes 394,820 362,500 400,000 385,000
Miscellaneous Income
4446 Grant Revenue - - 5,000 -
4910 Rental Income 78,667 78,000 6,556 -
4913 Interest Income 1,457 1,000 1,400 1,000
Total Miscellaneous 80,124 79,000 12,956 1,000
Transfers
4980 Transfers from Enterprise Fund 25,000 25,000 25,000 25,000
4986 Transfers from 4B Fund 25,000 25,000 25,000 25,000
Total Transfers 50,000 50,000 50,000 50,000
Total Revenues 524,944 491,500 462,956 436,000
140 The City of Sanger, Texas 2017‐2018 Annual Budget
ECONOMIC DEVELOPMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 73,891 91,000 89,000 91,910
5111 Merit Increase - 2,730 2,730 3,217
5125 Longevity Pay 52 100 100 148
5128 Auto Allowance 6,000 6,000 6,000 6,000
5129 Cell Phone Allowance - - - 600
5130 F I C A 7,133 7,683 7,683 7,793
5140 Retirement 6,624 7,856 7,856 8,099
5150 Health Insurance 7,827 7,800 7,800 7,800
5160 Worker's Compensation - 482 - 489
5170 T.E.C. 171 171 20 171
Total 51-Salaries And Benefits 101,698 123,822 121,189 126,227
52-Supplies And Materials
5210 Office Supplies 437 1,000 1,000 800
5215 Food 119 300 300 300
5226 Marketing And Promotion 7,734 11,500 11,500 10,000
5235 Dues And Registrations 1,660 2,000 2,000 2,000
5240 Conferences And Training 845 4,000 4,000 4,000
5280 Computer Systems - 500 500 500
5285 Furniture And Fixtures - 1,500 1,500 -
Total 52-Supplies And Materials 10,795 20,800 20,800 17,600
53-Maintenance And Operations
5310 R & M Building 355 5,000 - 5,000
5332 Office Machine Lease - 1,867 1,867 880
Total 53-Maintenance And Operations 355 6,867 1,867 5,880
54-Contract Services
5430 Professional Service 10,200 3,000 3,000 33,000
5445 Property Taxes - - - -
5450 Technical Support 490 1,500 1,500 1,500
5451 Annual Software Support 1,350 1,750 1,750 1,750
Total 54-Contract Services 12,040 6,250 6,250 36,250
The City of Sanger, Texas 2017‐2018 Annual Budget 141
ECONOMIC DEVELOPMENT EXPENDITURES
2015-16 2016-17 2016-17 2017-18
46-Economic Development Actual Budget Estimate Budget
55-Utilities
5515 Electric - 2,600 - -
5516 Gas Service - 900 - -
5520 Cell Phone 550 600 600 -
Total 55-Utilities 550 4,100 600 -
70-Debt Payments
7005 Note Pymts - Gnb -
7007 Note Pymts - Warehouse 41,599 43,949 43,949 46,014
7099 Interest Expense 19,668 17,318 17,318 15,253
Total 70-Debt Payments 61,267 61,267 61,267 61,267
74-Transfers
7404 Transfer To CIP 175,000 - - -
7484 Transfer to Enterprise CIP - - 750,000 -
7499 Transfer to ISF - - - 4,100
Total 74-Transfers 175,000 - 750,000 4,100
Total 4A Fund Expenditures 361,705 223,106 961,973 251,324
142 The City of Sanger, Texas 2017‐2018 Annual Budget
The City of Sanger, Texas 2017‐2018 Annual Budget 143
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4B CORPORATION
The Sanger Texas Economic Development Corporation (4B Fund) is funded by a 1/2 cent sales tax. It is used to
enhance the local economy by improving the quality of life. This includes park improvements, downtown streetscaping
and other projects that make living in Sanger enjoyable.
The Sanger Texas Economic Development Corporation is governed by a board of seven directors, all of whom are
appointed by the City Council of the City of Sanger. The 4B Fund was incorporated in the state of Texas as a nonprofit
industrial development corporation under Section 4B of the Development Corporation Act of 1979.
The basis of accounting for the 4B Corporation Fund for both financial reporting and budgeting is the modified accrual
basis.
The City of Sanger, Texas 2017‐2018 Annual Budget 145
4B CORPORATION FUND BUDGET SUMMARY
146 The City of Sanger, Texas 2017‐2018 Annual Budget
4B CORPORATION FUND BUDGET SUMMARY
Actual Budget Estimate Budget
Beginning Fund Balance 841,987 870,460 870,460 1,034,160
Revenues
Sales Taxes 394,820 362,500 400,000 385,000
Interest Income 1,339 1,000 1,200 1,000
Total Revenues 396,159 363,500 401,200 386,000
Expenditures
Capital Outlay 20,186 300,000 - 550,000
Total Expenditures 20,186 300,000 - 550,000
Other Uses
Transfers Out 347,500 237,500 237,500 237,500
Total Other Uses 347,500 237,500 237,500 237,500
Total Expenses/Uses 367,686 537,500 237,500 787,500
Excess of Revenues/Sources
over Expenditures/Uses 28,473 (174,000) 163,700 (401,500)
Ending Fund Balance 870,460 696,460 1,034,160 632,660
The City of Sanger, Texas 2017‐2018 Annual Budget 147
4B CORPORATION REVENUES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Taxes
4325 Sales Tax 394,820 362,500 400,000 385,000
Total Taxes 394,820 362,500 400,000 385,000
Miscellaneous Income
4913 Interest Income 1,339 1,000 1,200 1,000
Total Miscellaneous 1,339 1,000 1,200 1,000
Total Revenues 396,159 363,500 401,200 386,000
148 The City of Sanger, Texas 2017‐2018 Annual Budget
4B FUND EXPENDITURES
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
61-Capital Outlay
6113 Design Hike And Bike Trail 20,186 - - -
6114 Construction Hike And Bike Trail - 300,000 - 300,000
6115 Special Projects - - - 250,000
Total 61-Capital Outlay 20,186 300,000 - 550,000
74-Transfers
7403 Transfer To Debt Service Fund 212,500 212,500 212,500 212,500
7404 Transfer to CIP Fund 110,000 - - -
7441 Transfer To 4A 25,000 25,000 25,000 25,000
Total 74-Transfers 347,500 237,500 237,500 237,500
Total 4B Fund Expenditures 367,686 537,500 237,500 787,500
The City of Sanger, Texas 2017‐2018 Annual Budget 149
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SPECIAL REVENUE FUNDS
The City utilizes Special Revenue Funds to account for the proceeds of specific revenue sources tha are restricted or
committed to expenditure for specific purposes. The City utilizes the following Special Revenue Funds:
o Hotel Occupancy Tax Fund
o Beautification Fund
o Library Restricted Fund
o Court Security Fund
o Court Technology Fund
o Child Safety Fee Fund
o Police Donations Fund
o Fire Donations Fund
o Parks Donations Fund
o Library Donations Fund
The basis of accounting for the Special Revenue Funds for both financial reporting and budgeting is the modified
accrual basis.
The City of Sanger, Texas 2017‐2018 Annual Budget 151
SPECIAL REVENUE FUNDS BUDGET SUMMARY
152 The City of Sanger, Texas 2017‐2018 Annual Budget
HOTEL OCCUPANCY FUND
The Hotel Occupancy Tax Fund is used to account for revenues from the Hotel Occupancy Tax.
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 33,061 9,479 9,479 17,479
Revenues
Taxes 28,418 20,000 20,000 20,000
Total Hotel Tax Fund Revenues 28,418 20,000 20,000 20,000
Expenditures
Contract Services 12,000 12,000 12,000 12,000
Transfers to CIP 40,000 - - -
Total Hotel Tax Fund Expenditures 52,000 12,000 12,000 12,000
Excess of Revenues/Sources (23,582) 8,000 8,000 8,000
over Expenditures/Uses
Ending Fund Balance 9,479 17,479 17,479 25,479
The City of Sanger, Texas 2017‐2018 Annual Budget 153
BEAUTIFICATION FUND
The Beautification Fund is utilized to account for revenue sources dedicated to beautification of City-owned parks by
the Parks Department.
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 5,526 5,526 5,526 5,526
Revenues
Miscellaneous - 500 - 500
Total Beautification Fund Revenues - 500 - 500
Expenditures
Supplies & Materials - 6,000 - 6,000
Total Beautification Fund Expenditures - 6,000 - 6,000
Excess of Revenues/Sources - (5,500) - (5,500)
over Expenditures/Uses
Ending Fund Balance 5,526 26 5,526 26
154 The City of Sanger, Texas 2017‐2018 Annual Budget
LIBRARY RESTRICTED FUND
The Library Restricted Fund is utilized to account for specific revenues set aside for future Library expenditures.
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 75,564 79,392 79,392 85,344
Revenues
Library Revenue - 500 - 500
Interest Income 228 - 152 -
Miscellaneous 3,600 - 5,800 -
Total Library Restricted Fund Revenue 3,828 500 5,952 500
Expenditures
Supplies & Materials - - - -
Total Library Restricted Fund Expendit - - - -
Excess of Revenues/Sources 3,828 500 5,952 500
over Expenditures/Uses
Ending Fund Balance 79,392 79,892 85,344 85,844
The City of Sanger, Texas 2017‐2018 Annual Budget 155
COURT SECURITY FUND
The Court Security Fund is utilized to account for Court Security Fees imposed on convictions by the Sanger Municipal
Court.
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 5,687 7,340 7,340 7,340
Revenues
Fines 1,914 2,500 1,000 2,500
Total Court Security Fund Revenues 1,914 2,500 1,000 2,500
Expenditures
Salaries & Benefits 261 2,500 1,000 2,500
Total Court Security Fund Expenditure 261 2,500 1,000 2,500
Excess of Revenues/Sources 1,653 - - -
over Expenditures/Uses
Ending Fund Balance 7,340 7,340 7,340 7,340
156 The City of Sanger, Texas 2017‐2018 Annual Budget
COURT TECHNOLOGY FUND
The Court Technology Fund is utilized to account for Court Technology Fees imposed on convictions by the Sanger
Municipal Court.
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 1,081 631 631 131
Revenues
Fines 2,683 3,000 1,500 3,000
Total Court Technology Fund Revenue 2,683 3,000 1,500 3,000
Expenditures
Contract Services 3,133 3,000 2,000 3,000
Total Court Technology Fund Expendit 3,133 3,000 2,000 3,000
Excess of Revenues/Sources (450) - (500) -
over Expenditures/Uses
Ending Fund Balance 631 631 131 131
The City of Sanger, Texas 2017‐2018 Annual Budget 157
CHILD SAFETY FUND
The Child Safety Fund is utilized to account for Child Safety Fees collected by the Sanger Municipal Court.
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance - 10,305 10,305 10,305
Revenues
Fines 10,305 10,000 10,000 10,000
Total Child Safety Fee Fund Revenues 10,305 10,000 10,000 10,000
Expenditures
Contract Services - 10,000 10,000 10,000
Total Child Safety Fee Fund Expenditur - 10,000 10,000 10,000
Excess of Revenues/Sources 10,305 - - -
over Expenditures/Uses
Ending Fund Balance 10,305 10,305 10,305 10,305
158 The City of Sanger, Texas 2017‐2018 Annual Budget
POLICE DONATIONS FUND
The Police Donations Fund is utilized to account for specific funds donated for the exclusive use of the Sanger Police
Department.
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 1,385 1,385 1,385 1,338
Revenues
Miscellaneous - 2,500 2,500 2,500
Total Police Donations Fund Revenues - 2,500 2,500 2,500
Expenditures
Supplies & Materials - 2,547 2,547 2,547
Total Police Donations Fund Expenditu - 2,547 2,547 2,547
Excess of Revenues/Sources - (47) (47) (47)
over Expenditures/Uses
Ending Fund Balance 1,385 1,338 1,338 1,291
The City of Sanger, Texas 2017‐2018 Annual Budget 159
FIRE DONATIONS FUND
The Fire Donations Fund is utilized to account for specific funds donated for the exclusive use of the Sanger Fire
Department.
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 4,175 4,500 4,500 3,225
Revenues
Miscellaneous 325 1,000 1,000 1,000
Total Fire Donations Fund Revenues 325 1,000 1,000 1,000
Expenditures
Supplies & Materials - 2,275 2,275 2,275
Total Fire Donations Fund Expenditure - 2,275 2,275 2,275
Excess of Revenues/Sources 325 (1,275) (1,275) (1,275)
over Expenditures/Uses
Ending Fund Balance 4,500 3,225 3,225 1,950
160 The City of Sanger, Texas 2017‐2018 Annual Budget
PARK DONATIONS FUND
The Park Donations Fund is utilized to account for specific funds donated for the exclusive use of the Parks Department.
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 2,536 2,536 2,536 3,036
Revenues
Miscellaneous - 2,500 500 2,500
Total Park Donations Fund Revenues - 2,500 500 2,500
Expenditures
Supplies & Materials - - - -
Total Park Donations Fund Expenditure - - - -
Excess of Revenues/Sources - 2,500 500 2,500
over Expenditures/Uses
Ending Fund Balance 2,536 5,036 3,036 5,536
The City of Sanger, Texas 2017‐2018 Annual Budget 161
LIBRARY DONATIONS FUND
The Library Donations Fund is utilized to account for specific funds donated for the exclusive use of the Sanger Public
Library.
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 1,150 875 875 875
Revenues
Miscellaneous - 500 500 500
Total Library Donations Fund Revenue - 500 500 500
Expenditures
Supplies & Materials 275 1,000 500 1,000
Total Library Donations Fund Expendit 275 1,000 500 1,000
Excess of Revenues/Sources (275) (500) - (500)
over Expenditures/Uses
Ending Fund Balance 875 375 875 375
162 The City of Sanger, Texas 2017‐2018 Annual Budget
The City of Sanger, Texas 2017‐2018 Annual Budget 163
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CAPITAL PROJECTS FUNDS AND CAPITAL IMPROVEMENT PLAN
The City maintains two separate funds for capital projects. The Capital Projects Fund was established to account for
general capital projects and the Enterprise Projects Fund was established to account for those capital projects
specifically related to the water, wastewater and electric utility.
The basis of accounting for the Capital Projects Funds for both financial reporting and budgeting is the modified accrual
basis.
The City of Sanger, Texas 2017‐2018 Annual Budget 165
COMBINED CAPITAL PROJECTS FUNDS BUDGET SUMMARY
166 The City of Sanger, Texas 2017‐2018 Annual Budget
CAPITAL PROJECTS FUND
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 773,706 1,030,872 1,030,872 1,001,372
Revenues
Donations 107,216 - - -
Intergovernmental Revenue - 4,420,500 4,420,500 1,445,812
Total Capital Projects Fund Revenues 107,216 4,420,500 4,420,500 1,445,812
Other Sources
Transfers From General Fund 350,000 - - 460,000
Transfers from 4A Corporation 175,000 - - -
Transfers from 4B Corporation 110,000 - - -
Transfers From Hotel/Motel Fund 40,000 550,000 550,000 -
Total Other Sources 675,000 550,000 550,000 460,000
Total Revenues/Sources 782,216 4,970,500 4,970,500 1,905,812
Expenditures
Church Building Restoration 455,149 - - -
McReynolds Road Reconstruction 69,901 5,000,000 5,000,000 1,167,185
Total Expenditures 525,050 5,000,000 5,000,000 1,167,185
Excess of Revenues over Expenditures 257,166 (29,500) (29,500) 738,627
Ending Fund Balance 1,030,872 1,001,372 1,001,372 1,739,999
The City of Sanger, Texas 2017‐2018 Annual Budget 167
ENTERPRISE CAPITAL PROJECTS FUND
2015-16 2016-17 2016-17 2017-18
Actual Budget Estimate Budget
Beginning Fund Balance 6,688,102 4,623,543 4,623,543 5,341,298
Revenues
Water Tap Fees 121,500 - 260,000 260,000
Sewer Tao Fees 166,000 - 340,000 340,000
Interest Income 6,186 - 6,250 6,250
Total Revenues 293,686 - 606,250 606,250
Other Sources
2015 Bond Proceeds - - 5,870,000 -
Transfer from Enterprise Fund - - 5,870,000 316,800
Total Revenues - - 5,870,000 316,800
Total Revenues/Sources 293,686 - 6,476,250 923,050
Expenditures
Phase I: West I35 Water/Wastewater Line 431,823 - 3,889 -
Phase II: East I35 Water/Wastewater Line 62,973 - 1,471,080 -
View Road Line Extension 13,645 - - -
Water Well & Ground Storage 1,575,635 - 186,038 -
Wastewater Treatment Plant 196,202 - 3,803,201 3,803,202
Cowling Road Lift Station 75,645 - 164,926 329,852
Capital Improvement Plan 2,322 - 29,361 -
Nitrification - - 100,000 90,000
Ranger Creek Outfall Pipeline - - - 500,000
Total Expenditures 2,358,245 - 5,758,495 4,723,054
Excess of Revenues over Expenditures (2,064,559) - 717,755 (3,800,004)
Ending Fund Balance 4,623,543 4,623,543 5,341,298 1,541,294
168 The City of Sanger, Texas 2017‐2018 Annual Budget
CAPITAL IMPROVEMENT PLAN
This plan addresses capital improvement needs in the City of Sanger over the next ten years in the areas of Streets,
Thoroughfares, Sidewalks, Drainage, Water Lines, Wastewater Lines, Parks and other Facilities. The plan discusses
needs in each area and funding sources for projects expected in FY 2018.
As in any city with older infrastructure, maintenance and rehabilitation of existing infrastructure is an ongoing and never-
ending process. It is easy to get behind and hard to catch up. Over the last five years more and more resources have
been dedicated to infrastructure maintenance and replacement and several projects have been completed. We have
rebuilt several thoroughfares including portions of Keaton Road, Freese Drive, Railroad Avenue and Cowling Road.
We have replaced several thousand feet of deteriorated Wastewater Lines. We have rebuilt three major drainage
structures and rehabbed several smaller ones. We have purchased and remodeled a new police station and remodeled
the Municipal Court. This is a trend that needs to continue as we try to catch up with our aging and ailing infrastructure.
At the same time, we must continue to expand our water and wastewater lines into areas that are prime for commercial
and industrial development. We recently completed expansion of water and sewer service on the west side of I35. In
2017, we began the first phase of expansion on the east side of I35 by upgrading the wastewater trunk line from FM455
north to Lois Road to a 21” line. While residential development is nice, commercial and industrial development produce
far more revenue and are less of an impact on services. Commercial and Industrial development also create jobs for
our citizens and improve the quality of life.
Over $100,000,000 in water, wastewater, roads and drainage projects have been identified that should be completed
in the next ten years. This includes the two big ticket items of expanding the wastewater treatment plant and
expanding FM 455.
To spur economic growth, the Council issued $4,500,000 in bonds in 2013 to fund extending water and wastewater
lines into industrial and commercial areas. The objective is to attract new businesses to these areas that will help fund
future improvements such as rehabbing and expanding the wastewater treatment plant. In addition, these bonds
helped pay for two new water wells completed in 2017 and the splash park completed in 2014. The water wells will
ensure we have sufficient water to meet peak demands while maintaining sufficient fire protection reserves. These
wells have been completed and tied in to the system. Addition of these wells has more than doubled our pumping
capacity. The sale of these bonds represents a proactive step by the Council to facilitate commercial and industrial
growth.
Projects Completing in FY 2017
East Side I35 Wastewater Line Extension, phase II
New Water Wells online
Projects in progress continuing in FY 2018: Anticipated Funding Source
McReynolds Road Reconstruction Denton County/Street Funds
Railroad Lift Station Replacement Design
and Easement Acquisition 2015 Bond Funds
WW Treatment Plant Expansion WW Tap Fees/ 2017 Bond Funds
FM 455 Widening (TXDOT Project) TXDOT/County/City
Interstate 35 Expansion (TXDOT Project) TXDOT
The City of Sanger, Texas 2017‐2018 Annual Budget 169
New Projects in 2018: Anticipated Funding Source
Cowling Road Water Improvements
To Address Nitrification 2013 Bond Funds
Reconstruction of Plum Street
from Fifth to Tenth (If funds are available) Street Funds
Replacement of Water and Sewer Lines Along Plum Water CIP Funds/ WW Capital Fund
Future Projects: Anticipated Funding Source
View Road Water Line Extension Water CIP Funds/4A
View Road Wastewater Line Extension WW CIP Funds/4A
Relocation of Utilities along FM 455 Expansion Not Identified
Relocating Utilities for I35 Expansion Not Identified
Rebuild and Expand Marion Road Not Identified
Rebuild Bolivar Street Not Identified
Rebuild Belz Road and Jennifer Circle Not Identified
Rebuild Duck Creek Road Not Identified
FM 455 Expansion Issues:
One issue looming on the horizon is the relocation of utilities for the expansion of FM 455. For us, that includes water,
wastewater and electric utilities. We have had some preliminary discussions with TXDOT and the County on who will
pay for these relocations. However, at this time, no funding sources have been identified.
Another big issue with the expansion of FM 455 will be traffic congestion during construction. We hope to have
McReynolds Road completed before FM 455 begins to help relieve some of the congestion. We are also planning to
rebuild Plum Street to serve as a reliever for FM455 construction. To do this we also need to replace the water and
sewer lines along plum.
Water Capital Projects
New regulations imposed by the Texas Commission on Environmental Quality (TCEQ) will mandate that we make
improvements at our intake point where we receive water from Upper Trinity. A rough estimate for these improvements
is in the $150,000 range. This is due to the blending of ground water and surface water and the conflicting ways they
are disinfected. Even though we have not experienced any problems, we must still comply with the new regulations.
In consultation with Perkins Engineering we have looked at several options to meet the regulations. This option seems
the most workable and the least expensive in the long term.
Wastewater Capital Projects
Development along the I35 corridor is accelerating the need to extend wastewater lines to the area. Upgrading the
line from FM455 to Lois Road on the East side of I35 will be completed in the Fall of 2017. Extension of this line from
Lois to View Road will be done in conjunction with development of the area.
To create more revenue for wastewater infrastructure improvements we started setting aside 10% of monthly
wastewater revenues in 2014. The current balance in this fund is $483,895. We are using these funds to address I&I
issues and replace older wastewater lines in conjunction with street improvements. We intend to use these funds to
replace the line along plum before street reconstruction.
We currently have $1,550,000 in waste water tap fees. We have used these funds primarily to pay for the design,
engineering and permitting of the waste water treatment plant refurbishing and expansion. As that phase of the project
comes to an end we will have the opportunity to use these funds on other projects identified in the Capital Improvement
Plan.
170 The City of Sanger, Texas 2017‐2018 Annual Budget
At the recommendation of Alan Plummer and Associates, Council decided to refurbish and expand the existing waste
water treatment plant rather than build a new one in January 2014. Construction began in May of 2017. This will be a
multi-year project.
The Cowling Road lift station is reaching capacity and needs to be replaced. This will also require replacing the force
main with a higher capacity main. The Lift Station will also be moved to Railroad and Rector Road. Design and
engineering will continue this year and we will begin obtaining the necessary easements. 2015 Bond funds or
wastewater tap fees will be used for this project.
Streets and Thoroughfares:
Many streets in Sanger are in dire need of rehabilitation. The last few years we have concentrated our efforts on
improving the thoroughfares that carry the most traffic. This does not mean that there are not residential streets that
are in as bad or worse condition. However, focusing on thoroughfares as our priority gives us the greatest positive
impact for the most people. If funding can be secured in the future, Marion Rd., Bolivar from 5th to the Service road,
Belz Rd. and Duck Creek will also be candidates for improvement.
Plans this year call for the ongoing reconstruction of McReynolds Road. This will be funded through County Funds
and Sanger Street Funds. This project has been severely delayed because of the inability to secure easements from
a small number of land owners. This delay, in turn, has prevented us from rehabilitating interior residential streets
because we did not know how much McReynolds road is going to cost. Now that the project has been bid out and in
progress we can use annual street funds this year to begin working on interior streets. Currently, we plan on
reconstructing Plum street from Fifth to Tenth so that it can serve as a reliever during the FM 455 widening. We are
setting aside $450,000 in property tax in 2018 for street rehabilitation.
FM 455 is scheduled for widening in the next few years. It is anticipated that funding for this project will come from
County road construction bonds and TxDOT. However, there may be some cost to the City with associated utility
relocation. Expanding the I35 corridor has also taken on new life. We have several utility lines crossing under I35. It
is unknown at this time if these crossings will need to be replaced.
Reconstruction of the Cowling Road Bridge over Clear Creek is another need. This bridge is on TxDOT’s off system
bridge list for reconstruction but it is not funded at this time. The cost is likely to be well over $4,000,000, which means
it will have to wait for TxDOT funding.
Sidewalks:
We made great strides on sidewalks in the last few years. Sidewalks were extended the entire length of Keaton Road
from FM 455 to the sports park. Our goal is to connect existing sidewalks and add new ones that allow pedestrians to
travel throughout town without having to walk on busy streets. Although some of these sidewalks will pass through
residential neighborhoods, the goal is not to build residential sidewalks but to create paths that link subdivisions with
destinations such as schools, parks, downtown and commercial areas. We normally budget $50,000 per year for
sidewalks, so the work will have to be done in phases. Other portions will be done in conjunction with other projects
such as the future widening of FM 455 and reconstruction of McReynolds Road.
Phase I will be to connect existing segments and create a central loop. This phase will provide access between five of
the seven schools, Downtown, and several neighborhoods and subdivisions.
Phase II will link the other two schools to the inner loop. It will also connect the Sable Creek and Ranger Creek
subdivisions to the system.
Phase III connects the Quail Run and Lake Ridge subdivisions to the system, creates an old town loop and connects
Switzer Park. It also extends the sidewalk up 5th street to FM 455.
The City of Sanger, Texas 2017‐2018 Annual Budget 171
Phase IV extends the system along FM 455 from Metz Road to Marion Road. It also connects the Sanger Trail
Apartments and subdivision to the system. This section needs to be done along with or after the road is widened.
Once completed, sidewalks will link every school and major subdivision. Links will also provide walking access to the
new sports park, public facilities and business areas throughout town without having to walk on busy streets.
Parks and Facilities:
By far our greatest and most expensive facility need is rehabilitation and expansion of the wastewater treatment plant.
The construction cost of this project is $10,900,000 and has been financed through the 2017 bond issue. Financing
this plant will significantly encumber our ability to do other projects for several years. However, this project is necessary
to handle future growth.
Facility needs that are farther out on the horizon include: Expansion of the library and a new fire station. A remodel of
the community center also needs to be considered as it is becoming worn and dated. An expansion of the police
department will also be necessary in the near future as the department continues to grow. Farther out will be a
recreation center and building a second fire station. Many of these are expensive projects that would require bond
funding. Therefore, they may not be feasible until a good portion of our bond debt is retired in 2021.
4B has committed funds for extending the trail system at Porter Park to the parkland on the east side of I35. We
applied for a grant twice to fund a portion of this project but were not successful. Other parks projects as identified in
the parks master plan will soon undergo a prioritization process involving the community, parks board, 4B board and
City Council. Once prioritized, these projects will be programmed in as funds are available.
In 2018, we will be asking 4B to fund shade structures for the bleachers at both Porter and Railroad parks. We have
also budgeted for the first phase of monument signs at various city facilities. These signs will be similar in design and
will make city facilities more easily identifiable.
Conclusion:
As you can see, a myriad of projects is planned over the next ten years and they will keep us very busy. Many of these
projects will go unseen to most citizens but they all directly impact the quality of life in the community by ensuring
reliable utilities, safe streets and sidewalks and adequate public facilities. It is important to note again that even after
all of this work is complete, there will still be other needs arise as our infrastructure continues to age. Like every City,
we will continue the struggle of balancing needs and resources to maintain current facilities and infrastructure, prepare
for growth and improve the quality of life in our community.
Adequate funds for large capital projects will continue to be a hindrance until other bond issues begin paying off in
2021 and until we grow sufficiently to expand the tax base. For the last two years we have diverted more resources
for infrastructure rehabilitation. In the 2018 budget we have added another $25,000 for street maintenance, increasing
that line item to $150,000. You will see expenditures in the 2018 proposed budget for such improvements as street
reconstruction, new sidewalks, water and wastewater line replacement, wastewater plant rehabilitation and expansion,
and electrical system improvements. As future revenues improve we need to channel more funds toward these needs.
This plan identifies and prioritizes our most pressing needs in capital improvements for the next ten years. Some parts
of the plan, like sidewalk improvements, project out further than ten years for comprehensive planning purposes.
Revenue sources are identified for those projects ongoing in the 2018 budget year. As with any plan it will change
over time and it will be updated on an annual basis to keep it current and relevant.
Mike Brice
City Manager
172 The City of Sanger, Texas 2017‐2018 Annual Budget
CAPITAL PROJECTS SUMMARY 2016-2022
2015-2016 2016-2017 2017-2018
Actual Estimate Budget
Capital Projects Fund
Church Building Restoration 416,681$ -$ -$
McReynolds Road Reconstruction 69,900 2,055,728 5,000,000
Rebuild and Expand Marion Road - - -
Rebuild Plum Street - - -
Rebuild Bolivar Street - - -
Rebuild Belz Road and Jennifer Circle - - -
Rebuild Duck Creek Road - - -
Utility Road Tie in across Railroad
Capital Projects Fund Totals 486,581$ 2,055,728$ 5,000,000$
Enterprise Capital Projects Fund
Phase I: West I35 Water/ Wastewater Line 431,823$ 3,889$ -$
Phase II: East I35 Water/Wastewater Line 62,973 1,471,080 -
View Road Line Extension 13,645 - -
Water Well & Ground Storage 1,575,635 186,038 -
Wastewater Treatment Plant 196,202 3,803,201 3,803,202
Cowling Road Lift Station, Force Main & Gravity Line 75,645 164,926 329,852
Capital Improvement Plan 2,322 29,361 -
Nitrification - 100,000 90,000
Ranger Creek Outfall Pipeline - - 500,000
Water & Waste Water Lines along Plum - - -
Boliver Street Water and Sewer
Relocation of Utiliities along FM 455 - - -
Relocation of Utiliities along I35 - - -
Enterprise Capital Projects Fund 2,358,245$ 5,758,495$ 4,723,054$
Total Capital Projects 2,844,826$ 7,814,223$ 9,723,054$
The City of Sanger, Texas 2017‐2018 Annual Budget 173
Projected Projected Projected Projected
2018-2019 2019-2020 2020-2021 2021-2022
-$ -$ -$ -$
1,167,185 - -
- 4,000,000 - -
- 1,500,000 - -
- - - 5,500,000
- - 3,529,185 -
- - - 4,000,000
3,155,370
1,167,185$ 5,500,000$ 6,684,555$ 9,500,000$
-$ -$ -$ -$
- -
3,250,000 - - -
- - -
3,803,201 - -
3,000,000 -
- - - -
- -
500,000 2,500,000 - -
- 750,000 - -
2,250,000
- - 1,500,000 1,500,000
- - 2,000,000 -
7,553,201$ 3,250,000$ 6,500,000$ 3,750,000$
8,720,386$ 8,750,000$ 13,184,555$ 13,250,000$
174 The City of Sanger, Texas 2017‐2018 Annual Budget
The City of Sanger, Texas 2017‐2018 Annual Budget 175
AP
P
E
N
D
I
X
176 The City of Sanger, Texas 2017‐2018 Annual Budget
GENERAL FUND FIVE YEAR FINANCIAL PROJECTION
Projection
(Years 2-5)
Beginning Fund Balance
Revenues
Property Taxes 5.0%
Sales and Mixed Beverage Taxes 6.0%
Franchise Fees 5.0%
Charges for Services 2.0%
Licenses & Permits 5.0%
Fines 2.0%
Fees 2.0%
Interest Income 2.0%
Miscellaneous 2.0%
Total General Fund Revenues
Other Sources
Transfers In 5.0%
Total Other Sources
Total Revenues/Sources
Expenditures
Salaries & Benefits 4.5%
Supplies & Materials 3.0%
Maintenance & Operations 2.0%
Contract Services 5.0%
Utilities 2.0%
Capital Expenses 7.5%
Debt Service 2.0%
Court Costs 2.0%
Other 2.0%
Total Expenditures
Other Uses
Transfers Out 5.0%
Total Other Uses
Total Expenses/Uses
Ending Fund Balance
The City of Sanger’s Annual Budget
is prepared matching available
revenue sources and operational
expenditures. This General Ledger
Five-Year Financial Projection
provides a broader perspective than
the budget of any single year is able
to provide.
This projection includes the results
of operations for the 2015-2016 year
as well as projected results for the
2016-2017 year. Also included (as
Year 1) is the current 2017-2018
budget.
Years 2-5 are projected based on a
set percentage increase per each
revenue or expenditure category.
These percentages have been
developed reviewing 3-year and 10-
year trends for each category, while
considering the current economy
and growth projection for the City.
While not a crystal ball, this
projection is a useful planning tool.
Future year budgets will obviously
be developed considering the
resources, needs and economy of
that time period.
The City of Sanger, Texas 2017‐2018 Annual Budget 177
Year 1 Year 2 Year 3 Year 4 Year 5
Actual Estimate Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-2019 2019-2020 2020-2021 2021-2022
1,813,402 2,587,133 3,062,635 3,112,371 3,161,103 3,209,110 3,256,696
2,447,998 2,922,200 3,181,000 3,340,050 3,507,053 3,682,406 3,866,526
772,519 820,000 905,000 959,300 1,016,858 1,077,869 1,142,541
824,669 824,669 827,800 869,190 912,650 958,283 1,006,197
762,958 760,000 770,500 785,910 801,628 817,661 834,014
115,363 178,622 206,070 216,374 227,193 238,553 250,481
127,502 98,265 112,000 114,240 116,525 118,856 121,233
888,937 686,008 676,900 690,438 704,247 718,332 732,699
5,982 3,700 4,000 4,080 4,162 4,245 4,330
75,648 108,500 77,500 79,050 80,631 82,244 83,889
6,021,576 6,401,964 6,760,770 7,058,632 7,370,947 7,698,449 8,041,910
401,536 401,536 292,999 307,649 323,031 339,183 356,142
401,536 401,536 292,999 307,649 323,031 339,183 356,142
6,423,112 6,803,500 7,053,769 7,366,281 7,693,978 8,037,632 8,398,052
2,661,119 2,959,203 3,523,686 3,682,252 3,847,953 4,021,111 4,202,061
248,908 288,877 340,550 350,767 361,290 372,129 383,293
297,038 348,793 447,882 456,840 465,977 475,297 484,803
964,710 1,043,269 1,087,291 1,141,656 1,198,739 1,258,676 1,321,610
137,015 133,600 91,350 93,177 95,041 96,942 98,881
360,808 329,000 345,304 371,202 399,042 428,970 461,143
145,009 103,051 107,998 110,158 112,361 114,608 116,900
39,329 40,336 46,626 47,559 48,510 49,480 50,470
2,633 75,000 2,500 2,550 2,601 2,653 2,706
4,856,569 5,321,129 5,993,187 6,256,161 6,531,514 6,819,866 7,121,867
792,812 1,006,869 1,010,846 1,061,388 1,114,457 1,170,180 1,228,689
792,812 1,006,869 1,010,846 1,061,388 1,114,457 1,170,180 1,228,689
5,649,381 6,327,998 7,004,033 7,317,549 7,645,971 7,990,046 8,350,556
2,587,133 3,062,635 3,112,371 3,161,103 3,209,110 3,256,696 3,304,192
178 The City of Sanger, Texas 2017‐2018 Annual Budget
DEPARTMENTAL CAPITAL EQUIPMENT REQUESTS
The City of Sanger, Texas 2017‐2018 Annual Budget 179
180 The City of Sanger, Texas 2017‐2018 Annual Budget
The City of Sanger, Texas 2017‐2018 Annual Budget 181
182 The City of Sanger, Texas 2017‐2018 Annual Budget
The City of Sanger, Texas 2017‐2018 Annual Budget 183
184 The City of Sanger, Texas 2017‐2018 Annual Budget
The City of Sanger, Texas 2017‐2018 Annual Budget 185
186 The City of Sanger, Texas 2017‐2018 Annual Budget
The City of Sanger, Texas 2017‐2018 Annual Budget 187
FINANCIAL MANAGEMENT POLICY
Introduction
The City of Sanger, Texas financial policies set forth the basic framework for the fiscal management of the City. These
policies were developed within the parameters established by applicable provisions of the Texas Local Government
Code and the Sanger City Charter. The policies are intended to assist the City Council and city staff in evaluating
current activities and proposals for future programs. The policies are to be reviewed on an annual basis and modified
to accommodate changing circumstances or conditions.
The scope of these policies generally spans accounting, auditing, financial reporting, internal controls, operating and
capital budgeting, revenue management, expenditure control and debt management, all to make it possible both: (a)
to present fairly and with full disclosure the financial position and results of financial operations of the City in conformity
to generally accepted accounting principles (GAAP), and (b) to determine and demonstrate compliance with finance-
related legal and contractual provisions.
It is the goal of the Statement of Financial Management Policies to enable the City to adhere to the principles of sound
municipal finance and to continue its long-term stable and positive financial condition.
Annual Budget
1. The fiscal year of the City of Sanger shall begin on October 1 of each calendar year and will end on September
30 of the following calendar year. The fiscal year will also be established as the accounting and budget year.
2. The City Manager, prior to August first of each year, shall prepare and submit to the City Secretary the annual
budget covering the next fiscal year. The budget shall provide a complete financial plan of all city funds and
activities and, except as required by law or the City Charter, shall be in such form as the Council may require.
The budget shall contain the following information:
a. The City Manager’s budget message outlining the proposed financial policies for the next fiscal year
with an explanation of any changes in expenditures from the previous year, any major changes in
policies, and a complete statement regarding the financial condition of the City. (Proposition 1
approved at an election held November 7, 2006 and certified by Resolution 11-19-06 adopted
November 20, 2006.)
b. An estimate of all revenues from taxes and other sources, including the present tax structure, rates,
and property valuations for the ensuing year;
c. A carefully itemized list of proposed expenses and revenues by fund, service type, and project for
the budget year, as compared to actual expenditures and revenues of the last ended fiscal year and
the projected final expenditures and revenues for the current fiscal year;
d. A description of all outstanding bond indebtedness, showing amount, date of issue, rate of interest,
and maturity date; also, any other indebtedness which the City has incurred and which has not been
paid;
e. A statement proposing any capital expenditures deemed necessary for undertaking during the next
budget year and the recommended provision for financing; and
f. Such other information as is required by City Council or deemed desirable by the City Manager.
3. The City Manager’s budget should assume, for each fund, operating revenues that are equal to or exceed
operating expenditures (i.e., a balanced budget). The City Manager’s budget message shall explain the
reasons for any fund that reflects operating expenditures exceeding operating revenues.
188 The City of Sanger, Texas 2017‐2018 Annual Budget
4. The City Council shall hold a public hearing on the budget, as submitted, at the time and place so advertised
in the official newspaper, which will be no less than seven (7) days or more than fifteen (15) days after the
date of notice. All interested persons shall be given the opportunity to be heard, either for or against, any item
of the proposed budget.
5. The budget and tax rate may be adopted at any regular or special meeting of the Council prior to the beginning
of the budgeted fiscal year by a majority vote of two thirds (2/3) quorum. The Council may amend the proposed
budget by increasing, decreasing, or removing any programs or amounts, except for expenditures required
by law, for debt service, or for estimated cash deficit. No amendment to the budget shall increase the
authorized expenditures to an amount greater than the total of estimated income plus funds available from
prior years.
6. If the Council fails to adopt a budget by the beginning of the fiscal year, the budget currently in place for the
preceding year shall remain in place on a month-to-month basis until such time as a new budget has been
adopted.
7. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the City
Council shall constitute the official appropriations for the current year and shall constitute the basis of the
official levy of the property tax. Under conditions which may arise, the City Council may amend or change the
budget to provide for any additional expense.
Capital Program
1. The City Manager shall submit a five-year capital improvement program (CIP) as an attachment to the annual
budget. The CIP shall induce the following:
a. A clear, general summary of its contents;
b. A list of all capital improvements which are proposed for the five (5) fiscal years including the budget
year, with appropriate supporting information as to the necessity for such improvements;
c. Cost estimates, method of financing and recommended time schedules for each improvement; and
d. The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
Basis of Accounting and Budgeting
1. The City’s finances shall be accounted for in accordance with generally accepted accounting principles
(GAAP) as established by the Governmental Accounting Standards Board (GASB).
a. The accounts of the City are organized and operated on the basis of funds and account groups. Fund
accounting segregates funds according to their intended purpose and is used to aid management in
demonstrating compliance with finance-related legal and contractual provisions. The minimum
number of funds is maintained consistent with legal and managerial requirements. Account groups
are a reporting device to account for certain assets and liabilities of the governmental funds not
recorded directly in those funds.
b. Governmental fund types use the flow of current financial resources measurement focus and the
modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are
recognized when susceptible to accrual (i.e., when they are “measurable and available”).
“Measurable” means the amount of the transaction can be determined and “available” means
collectible within the current period or soon enough thereafter to pay liabilities of the current period.
Substantially all revenues are considered to be susceptible to accrual. Ad valorem, sales, hotel,
franchise and tax revenues recorded in the General Fund and ad valorem tax revenues recorded in
the Debt Service Fund are recognized under the susceptible to accrual concept. Licenses and
The City of Sanger, Texas 2017‐2018 Annual Budget 189
permits, charges for services, fines and forfeitures, and miscellaneous revenues (except earnings
on investments) are recorded as revenues when received in cash because they are generally not
measurable until actually received. Investment earnings are recorded as earned since they are
measurable and available. Expenditures are recognized when the related fund liability is incurred, if
measurable, except for principal and interest on general long-term debt, which are recorded when
due, and compensated absences, which are recorded when payable from currently available
financial resources.
c. The City utilizes encumbrance accounting for its governmental fund types, under which purchase
orders, contracts and other commitments for the expenditure of monies are recorded in order to
reserve that portion of the applicable appropriation.
d. The City’s proprietary fund types are accounted for on a flow of economic resources measurement
focus and use the accrual basis of accounting. Under this method, revenues are recorded when
earned, and expenses are recorded at the time liabilities are incurred.
2. The City’s annual budgets shall be prepared and adopted on a basis consistent with generally accepted
accounting principles for all governmental and proprietary funds
3. The issuance of Statement 34 by GASB has influenced the creation and reporting of individual funds. GASB
34 essentially mandates dual accounting systems: one for government-wide (i.e. the government as a single
entity) reporting and another for individual fund reporting. Under GASB 34 for individual funds, the City will
continue utilizing the accounting and budgeting processes as described in paragraphs (1) and (2) of this
section. However, because GASB 34 mandates the flow of economic resources measurement focus and
accrual basis of accounting for the government-wide reporting, extensive reconciliation must be performed to
present aggregated fund information in the government-wide reporting model. Therefore, individual operating
funds will be created with the objective of reducing fund to government-wide reconciliation as much as
possible. When appropriate, individual funds will be examined as to whether it will be appropriate to account
for them as proprietary fund types. Also, the City will limit the use of internal service funds and incorporate the
financial transactions of those funds into other governmental funds.
Budget Administration
1. All expenses of the City shall be made in accordance with the adopted annual budget. Budgetary control is
maintained at the individual expenditure account level by the review of all requisitions of estimated purchase
amounts prior to the release of purchase orders to vendors.
2. The following represents the City’s budget amendment policy delineating responsibility and authority for the
amendment process. Transfers between expenditure accounts in one department may occur with the approval
of the City Manager and Finance Director Transfers between operating departments may occur with the
approval of the City manager and Finance Director provided that a department’s total budget is not changed
by more than $50,000. Transfers between funds must be accomplished by budget amendment approved by
the City Council. Budget amendments calling for new fund appropriations must also be approved by the City
Council.
190 The City of Sanger, Texas 2017‐2018 Annual Budget
Financial Reporting
1. At the close of each fiscal year, and at such other times as it may be deemed necessary, the Council shall
direct that an independent audit be made on all accounts of the City by a certified public accountant. The
certified public accountant shall have no personal interest directly or indirectly, in the financial affairs of the
City or any of its officers and shall report directly to the Council. Upon completion of the audit, a summary of
the results thereof shall be placed on file in the City Secretary's office for public record. A copy of the
comprehensive financial annual report shall be available at City Hall.
2. The City Manager shall submit to the Council a monthly report of the financial condition of the City by
department for the fiscal year-to-date. The financial records of the City will be maintained on a modified accrual
basis to support this type of financial management. The City Manager shall make available to the Council the
monthly cash disbursements journal of the City of all funds and accounts.
Revenues
1. To protect the City’s financial integrity, the City will maintain a diversified and stable revenue system to shelter
it from fluctuations in any one revenue source. Recognizing that sales tax is a volatile, unpredictable source
of revenue, the City will attempt to reduce its dependence on sales tax revenue.
2. For every annual budget, the City shall levy two property tax rates: operation/ maintenance and debt service.
The debt service levy shall be sufficient for meeting all principal and interest payments associated with the
City’s outstanding general obligation debt for that budget year. The debt service levy and related debt service
expenditures shall be accounted for in the Debt Service Fund. The operation and maintenance levy shall be
accounted for in the General Fund. City Council will consider exceeding the rollback rate only after options
have been presented by staff to avoid the rollback by increasing revenue from other sources or reducing
expenditures.
3. The City will maintain a policy of levying the lowest tax rate on the broadest tax base. Minimal exemptions
may be provided to homeowners, senior citizens, and disabled veterans. The City may consider providing tax
abatements or other incentives to encourage development.
4. The City will establish user charges and fees at a level that attempts to recover the full cost of providing the
service.
a. User fees, particularly utility rates, should identify the relative costs of serving different classes of
customers.
b. Where possible, utility rates should be designed to reduce peak (hour and day) demands on the
utility systems.
c. The City will make every reasonable attempt to ensure accurate measurement of variables impacting
taxes and fees (e.g. verification of business sales tax payments, verification of appraisal district
property values, and accuracy of water meters).
5. The City will attempt to maximize the application of its financial resources by obtaining supplementary funding
through agreements with other public and private agencies for the provision of public services or the
construction of capital improvements.
6. The City will consider market rates and charges levied by other public and private organizations for similar
services in establishing tax rates, fees and charges.
7. When developing the annual budget, the City Manager shall project revenues from every source based on
actual collections from the preceding year and estimated collections of the current fiscal year, while taking
into account known circumstances which will impact revenues for the new fiscal year. The revenue projections
for each fund should be made conservatively so that total actual fund revenues exceed budgeted projections.
The City of Sanger, Texas 2017‐2018 Annual Budget 191
Operating Expenditures
1. Operating expenditures shall be accounted, reported, and budgeted for in the following major categories:
a. Operating, Recurring Expenditures
i. Salaries and Benefits
ii. Supplies and Materials
iii. Maintenance and Operations
iv. Contractual Services
v. Utilities
vi. Capital Replacement
vii. Other Expenses
b. Operating, Non-Recurring Expenditures
i. Capital Equipment
2. The annual budget shall appropriate sufficient funds for operating, recurring expenditures necessary to
maintain established (i.e. status quo) quality and scope of city services.
3. The City will constantly examine the methods for providing public services in order to reduce operating,
recurring expenditures and/or enhance quality and scope of public services with no increase to cost.
4. Salaries and benefits expenditures will reflect the minimum staffing needed to provide established quality and
scope of city services. To attract and retain employees necessary for providing high-quality service, the City
shall maintain a compensation and benefit package competitive with the public and, when quantifiable, private
service industries.
5. Supplies and materials expenditures shall be sufficient for ensuring the optimal productivity of City employees.
6. Maintenance and operations expenditures shall be sufficient for addressing the deterioration of the City’s
capital assets to ensure the optimal productivity of the capital assets. Maintenance should be conducted to
ensure a relatively stable level of maintenance expenditures for every budget year.
7. Utility expenditure providers shall, when options are available, be selected on the basis of the provider’s
competitive pricing and service.
8. The City will utilize contractual services for the provision of city services whenever private contractors can
perform the established level of service at less expense to the City. The City will regularly evaluate its
agreements with private contractors to ensure the established levels of service are performed at the least
expense to the City.
9. Capital equipment is defined as equipment that exceeds $5,000 and has a useful life of at least one year. Bulk
purchases of smaller equipment with a useful life of at least one year will be capitalized if the total amount of
the purchase exceeds $25,000. Existing capital equipment shall be replaced when needed to ensure the
optimal productivity of City employees.
10. Expenditures for additional capital equipment shall be made only to enhance employee productivity, improve
quality of service, or expand scope of service.
11. Expenditures for other expenses not included in the categories above shall be made strictly on the basis of
economic and business merit, ensuring the best possible return on each dollar spent.
12. To assist in controlling the growth of operating expenditures, operating departments will submit their annual
budgets to the City Manager during the budget preparation process. Departments shall provide justification
where projected expenditures exceed prior year budgeted amounts.
192 The City of Sanger, Texas 2017‐2018 Annual Budget
Fund Balance
1. The annual budget shall be presented to City Council with each fund reflecting an ending fund balance which
is no less than 25 percent of that fund’s annual operating expenditures. To satisfy the particular needs of
individual funds, ending fund balances may be established which exceed the 25 percent minimum.
2. Fund balance that exceeds the minimum level established for each fund may be appropriated for non-recurring
capital projects or programs, reserves or as the Council directs.
3. The City will exercise diligence in avoiding the appropriation of fund balance for recurring operating
expenditures. In the event fund balance is appropriated for recurring operating expenditures to meet the needs
of the Sanger community, the budget document shall include an explanation of the circumstances requiring
the appropriation and the methods to be used to arrest the future use of fund balance for operating
expenditures.
Fund Transfers
1. With the exceptions noted below, there will be no operating transfers between funds. Any costs incurred by
one fund to support the operations of another shall be charged directly to the fund.
2. Fund transfers may occur when surplus fund balances are used to support non-recurring capital expenses or
when needed to satisfy debt service obligations.
3. Transfers are permitted between funds to support economic development programs.
4. Transfers are permitted from the Enterprise Fund to other funds to cover the cost of operations.
Debt Expenditures
1. The City shall have the right and power, except as prohibited by law or the City Charter, to borrow money by
whatever method it may deem to be in the public interest.
2. The City shall have the power to borrow money on the credit of the City and to issue general obligation bonds
for permanent public improvements or for any other public purpose not prohibited by law and the City Charter
and to issue refunding bonds to refinance outstanding bonds previously issued. All such bonds or certificates
of obligation shall be issued in conformity with the laws of the State of Texas and shall be used only for
purposes for which they were issued. General obligation bonds shall not be issued without an election. In all
cases when the City Council shall order an election for the issuance of bonds of the City, it shall, at the same
time, state whether or not a tax rate increase is anticipated for the purpose of paying the principal and interest
on the bonds and to create a sinking fund for their redemption.
3. The City shall have the power to borrow money for the purpose of constructing, purchasing, improving,
extending or repairing public utilities, recreational facilities, or any other self-liquidating municipal function not
prohibited by the Constitution and the laws of the State of Texas, and to issue revenue bonds to evidence the
obligation created thereby. Such shall be a charge upon and payable from the properties, or interest therein
pledged, or the income therefrom, or both. The holders of the revenue bonds shall never have the right to
demand payment thereof out of moneys raised or to be raised by taxation. All such bonds shall be issued in
conformity with the laws of the State of Texas and shall be used only for the purpose for which they were
issued.
4. When needed to minimize annual debt payments, the City will obtain insurance for new debt issues.
Capital Project Expenditures
The City of Sanger, Texas 2017‐2018 Annual Budget 193
1. The City will develop a multi-year plan for capital projects, which identifies all projects likely to be constructed
within a five-year horizon. The multi-year plan will reflect for each project the likely source of funding and
attempt to quantify the project’s impact to future operating expenditures.
2. Capital projects will be constructed to:
a. Protect or improve the community’s quality of life.
b. Protect or enhance the community’s economic vitality.
c. Support and service new development.
3. To minimize the issuance of debt, the City will attempt to support capital projects with appropriations from
operating revenues or excess fund balances (i.e. “pay-as-you-go”).
Purchasing
1. All purchases and contracts over $3,000 shall conform to Chapter 252, Subchapter B of the Local Government
Code of Texas, as amended. Purchases of goods or services over $50,000 shall be submitted to the City
Council for approval. The adoption of the annual budget gives the City Manger the authority to approve all
other purchases for goods or services in accordance with each department’s approved budget.
2. Purchases of goods or services at a total cost of $1,000 or more must be made through the City’s purchase
order system. Written purchase orders shall also be used for vendors requiring formal City authorization
regardless of dollar amount.
3. Purchases of goods or services at a total cost of less than $1,000 may be made via a written Accounts Payable
Voucher, signed and submitted by the applicable Department Director to the Finance Department.
4. All invoices approved for payment by the proper City authorities shall be paid by the Finance Department
within thirty (30) calendar days of receipt in accordance with provisions of Article 601f, Section 2 of the State
of Texas Civil Statutes.
194 The City of Sanger, Texas 2017‐2018 Annual Budget
INVESTMENT POLICY
POLICY STATEMENT
It is the objective of the City of Sanger, Texas (“City”) that the administration of its funds and the investment
of those funds shall be handled in the highest public trust. Investments shall be made in a manner which will
provide the maximum security of principle invested through limitations and diversification while meeting the
daily cash flow needs of the city and conforming to all applicable federal, state, and local statutes, rules and
regulations governing the investment of public funds. The receipt of a market rate return will be secondary to
the requirements for safety and liquidity. The earning from investments shall be used in a manner that best
serves the public trust and interest of the City. This policy serves to satisfy the statutory requirements of
defining and adopting a formal investment policy and shall be reviewed annually for modifications. It is the
intent of the City to be in compliance with local law and the provisions of Public Funds Investment Act of the
Texas Government Code Chapter 2256.
SCOPE
This Investment Policy applies to the investment activities, all financial assets and funds held by the City of
Sanger, Texas. Funds covered and managed by this Investment Policy include:
A. General Fund – Used to account for resources traditionally associated with government, which are not
required to be accounted for in another fund.
B. Debt Service Fund – Used to account for resources to be used for the payment of principle, interest
and related costs on debt.
C. Enterprise Fund – Used to account for operations that are financed and operated in a manner similar
to private business enterprises.
D. Capital Improvement Fund – Used to account for resources to enable the acquisition or construction
of major capital facilities which are not financed by enterprise funds, internal service funds, or trust funds.
E. Special Revenue Funds – Used to account for proceeds from specific revenue sources which are
restricted to expenditures for specific purposes.
1. 4A Fund
2. 4B Fund
3. Employee Benefits Fund
INVESTMENT OBJECTIVES AND STRATEGY
It is the policy of the City that all funds shall be invested in conformance with state and federal regulations,
applicable bond ordinance requirements, and adopted Investment Policy. In accordance with the Public Funds
Investment Act, the following prioritized primary objectives, in accordance with the Texas Government Code
Section 2256.005(d) apply to the City’s investment strategy. Listed in order of their priority, these objectives
encompass:
A. Suitability – Understanding the suitability of the investment to the financial requirement of the City is
important. Any investment eligible in the Investment Policy is suitable for all City funds.
B. Safety – Preservation and safety of principal are the primary objectives of the Investment Policy.
Investments of the City shall be undertaken in a manner that seeks to insure the preservation of
capital in the overall portfolio. To obtain this goal, diversification is required in the portfolio’s
composition. The suitability of each investment decision will be made on the basis of these
The City of Sanger, Texas 2017‐2018 Annual Budget 195
objectives. The City prefers to invest in money market accounts, certificates of deposits, and United
States government backed agency discount notes.
C. Liquidity – The City’s investment portfolio will remain sufficiently liquid to meet operating
requirements that might be reasonably anticipated. The City’s investment portfolio will remain
sufficiently liquid and enable it to meet all operating requirements which might be reasonably
anticipated.
D. Diversification – Investment maturities shall be staggered throughout the budget cycle to provide
cash flow based on the anticipated needs of the City. Diversifying the appropriate maturity structure
will reduce market cycle risk. Diversification of the portfolio will include diversification by maturity
and market sector and will include the use of a number of brokers/dealers for diversification and
market coverage. Competitive bidding will be used on each sale and purchase.
E. Yield – Attaining a competitive market yield, commensurate with the City’s investment risk constraints
and cash flow characteristic of the portfolio, is the desired objective. The City’s investment portfolio
shall be designed with the objective of attaining a market rate of return throughout budgetary and
economic cycles, taking into account the City’s risk constraints and the cash flow of the portfolio.
“Market rate of return” may be defined as the average yield of the current three-month U.S. Treasury
Bill or such other index that most closely matches the average maturity of the portfolio. The City’s
objective shall be a reasonably safe yield rate in accordance with payment schedules and other
investment goals.
Effective cash management is recognized as essential to good fiscal management. Cash management is
defined as the process of managing monies in order to ensure maximum cash availability. The City shall
maintain a comprehensive cash management program which includes collection of accounts receivable,
prudent investment of its available cash, disbursement of payments in accordance with invoice terms and the
management of banking services. The City staff will follow the “Prudent Person” statement relating to the
standard of care that must be exercised when investing public funds as expressed in the Texas Government
Code Section 2256.006(a-b). The Investment Officers shall avoid any transactions that might impair public
confidence in the City’s ability to govern effectively. The governing body recognizes that in diversifying the
portfolio, occasional measured unrealized losses due to market volatility are inevitable, and must be
considered within the context of the overall portfolio’s investment return, provided that adequate diversification
has been implemented. The prudence of the investment decision shall be measured in accordance with the
tests set forth in the Texas Government Code Section 2256.006(b).
It shall be the policy of the City not to invest in speculative instruments such as derivatives.
LEGAL LIMITATIONS, RESPONSIBILITIES AND AUTHORITY
Direct specific investment parameters for the investment of public funds in Texas are found in the Public
Funds Investment Act of the Texas Government Code Section 2256. The Interlocal Cooperation Contracts,
Section 791, of the Texas Government Code authorizes local governments to participate in public funds
investments in conjunction with other local governments and agencies of the state of Texas. Section 791
along with Section 2256 of the Texas Government Code provides authorization for participation in investment
pools to invest public funds jointly with objectives of preservation and safety of principal, liquidity, and yield.
196 The City of Sanger, Texas 2017‐2018 Annual Budget
DELEGATION OF INVESTMENT AUTHORITY
The City Manager and the Finance Director acting on behalf of the City Council are designated as the
Investment Officers of the City and are responsible for investment management decisions and activities. The
Council is responsible for considering the quality and capability of staff, investment advisors, and consultants
involved in investment management and procedures. All participants in the investment process shall seek to
act responsibly as custodians of the public trust.
The Investment Officers shall develop and maintain written administrative procedures for the operation of the
investment program which are consistent with the investment policy. Procedures will include reference to
safekeeping, wire transfers, certificates of deposit, and fund accounts. Additional procedures will be
documented for the performance of wire transfer agreements; banking services contracts, and other
investment related activities.
The Investment Officers shall be responsible for all transactions undertaken and shall establish a system of
controls to regulate the activities of subordinate officials and staff. The Investment Officers shall designate a
staff person as a liaison/deputy in the event circumstances require timely action and the Investment Officers
are not available.
No officer or designee may engage in an investment transaction except as provided under the terms of this
policy and the procedures established by the Investment Officers and approved by the City Council.
PRUDENCE – STANDARD OF CARE
The standard of prudence to be used in the investment function shall be the “prudent person” standard and
shall be applied in the context of managing the overall portfolio. The Texas Government Code Section
2256.006(a) states Investments shall be made with judgment and care, under prevailing circumstances, that
a person of prudence, discretion, and intelligence would exercise in the management of the person’s own
affairs, not for speculation, but for investment, considering the probable safety of capital and the probable
income to be derived.
Limitation of Personal Liability
The Investment Officers and those delegated investment authority under this policy, when acting in
accordance with the written procedures and this policy and in accordance with the written procedures and this
policy and in accord with the Prudent Person Rule, shall be relieved of personal responsibility and liability in
the management of the portfolio provided that deviations from expectations for a specific security’s credit risk
or market price change or portfolio shifts are reported in a timely manner and that appropriate action is taken
to control adverse market effects.
INTERNAL CONTROLS
The Investment Officers shall establish a system of written internal controls which will be reviewed annually
with the independent auditor of the City. The controls shall be designed to prevent losses of public funds
arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial
markets, or imprudent actions by employees or Investment Officers of the City.
The City of Sanger, Texas 2017‐2018 Annual Budget 197
Cash Flow Forecasting
Cash flow forecasting is designated to protect and sustain cash flow requirements of the City. Supplemental
to the financial and budgetary systems, the Investment Officers will maintain a cash flow forecasting process
designed to monitor and forecast cash positions for investment purposes. Cash flow will include the historical
researching and monitoring of specific cash flow items, payables, and receivables as well as overall cash
position and patters.
AUTHORIZED INVESTMENTS
Acceptable investments under this policy shall be limited to the instruments listed below. The investments
shall be selected in a manner which promotes diversity of the market sector and maturity. The selection of
high-grade government investments and high-grade money market instruments is designed to assure the
marketability of those investments should the need for liquidity arise.
A. Obligations of the United States Government, its agencies and instrumentalities, and government
sponsoring enterprises, not to exceed two years to stated maturity;
B. Fully insured or collateralized certificates of deposit from a bank doing business in the State of Texas
and under the terms of a written depository agreement with that bank, not to exceed three years to
the stated maturity;
C. Money market funds authorized by the Public Funds Investment Act of the Texas Government Code
Chapter 2256.
D. Texas Local Government Investment Pools authorized by the Public Funds Investment Act of the
Texas Government Code Chapter 2256.
Additional types of securities approved for investment of public funds by Texas state statutes are not eligible
for investment by the City until this Investment Policy has been amended and the amended version approved
by the City Council authorizing investment of these additional types of securities.
Competitive Bidding Requirements
All securities, excluding certificates of deposit, will be purchased or sold after three (3) offers/bids are taken
to verify that the City is receiving fair market value/price for the investment.
Delivery versus Payment
All security transactions, including collateral for repurchase agreements, entered into by the City, shall be
conducted on a delivery versus payment (DVP) basis.
SAFEKEEPING AND COLLATERALIZATION
The laws of the State and prudent treasury management require that all purchased securities be bought on a
delivery versus payment basis and be held in safekeeping by either the City, an independent third party
financial institution, or the City’s designated depository.
All safekeeping arrangements shall be designed by the Investment Officers and an agreement of the terms
executed in writing. The third-party custodian shall be required to issue safekeeping receipts to the City listing
each specific security, rate, description, maturity, cusip number, and other pertinent information. Each
safekeeping receipt will be clearly marked that the security is held for the City or pledged to the City.
198 The City of Sanger, Texas 2017‐2018 Annual Budget
All securities pledged to the City for certificates of deposit or demand deposits shall be held by an independent
third-party bank domiciled in Texas. The safekeeping bank may be written within the same holding company
as the bank, from which the securities are pledged.
Collateralization
Collateralization shall be required on all public funds of the City over the FDIC insurance coverage limit, and
in order to anticipate market changes and provide a level of additional security for all funds, the collateralized
level required will be 102% of the market value of the principal accrued interest.
PERFORMANCE EVALUATION AND REPORTING
The Investment Officers shall submit quarterly and annual reports to the City Council containing a written
report of investment transactions and investment positions as of the date of report. The report will be prepared
jointly by all involved in the investment activity and be signed by the Investment Officer(s).
DEPOSITORIES
The City will designate one banking institution through a competitive process as its central banking service
provider. This institution will be used for normal banking services including disbursements, deposits, and
lockbox. As a matter of ensuring liquidity and security should the funds deposited with the designated bank
be temporarily unavailable, the City will maintain an emergency reserve in another qualified bank.
INVESTMENT POLICY ADOPTION BY CITY COUNCIL
The City’s Investment Policy shall be formally approved and adopted by resolution of the City Council and
reviewed annually in accordance with the provisions of the Public Funds Investment Act of the Texas
Government Code Chapter 2256.
AMENDMENT
In the event Texas state law changes and the City cannot invest in the investments described by this policy,
this policy shall automatically be conforming to existing law.
The City of Sanger, Texas 2017‐2018 Annual Budget 199
DEBT SERVICE SCHEDULES
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total Principal Interest Total
2018 701,108 188,603 889,711 856,525 792,558 1,649,083 46,014 15,253 61,267 1,603,647 996,414 2,600,061
2019 731,548 163,149 894,697 881,188 768,500 1,649,688 48,176 13,091 61,267 1,660,912 944,740 2,605,652
2020 703,516 136,562 840,078 830,200 739,992 1,570,192 50,439 10,828 61,267 1,584,155 887,382 2,471,537
2021 699,979 111,337 811,316 885,200 711,400 1,596,600 52,809 8,458 61,267 1,637,988 831,195 2,469,183
2022 320,190 84,765 404,955 616,500 679,741 1,296,241 55,290 5,977 61,267 991,980 770,483 1,762,463
2023 334,652 71,541 406,193 633,600 660,427 1,294,027 57,887 3,380 61,267 1,026,139 735,348 1,761,487
2024 346,867 57,435 404,302 658,000 640,328 1,298,328 41,887 4,063 45,950 1,046,754 701,826 1,748,580
2025 309,300 42,687 351,987 675,700 618,518 1,294,218 985,000 661,205 1,646,205
2026 323,900 28,193 352,093 701,100 593,114 1,294,214 1,025,000 621,307 1,646,307
2027 71,800 13,023 84,823 998,200 566,322 1,564,522 1,070,000 579,345 1,649,345
2028 28,800 9,768 38,568 1,086,200 526,357 1,612,557 1,115,000 536,125 1,651,125
2029 30,600 8,400 39,000 1,124,400 482,800 1,607,200 1,155,000 491,200 1,646,200
2030 31,800 6,870 38,670 1,173,200 436,574 1,609,774 1,205,000 443,444 1,648,444
2031 33,600 5,280 38,880 1,221,400 387,920 1,609,320 1,255,000 393,200 1,648,200
2032 35,400 3,600 39,000 1,269,600 337,337 1,606,937 1,305,000 340,937 1,645,937
2033 36,600 1,830 38,430 1,323,400 284,626 1,608,026 1,360,000 286,456 1,646,456
2034 1,420,000 229,713 1,649,713 1,420,000 229,713 1,649,713
2035 1,475,000 173,656 1,648,656 1,475,000 173,656 1,648,656
2036 1,535,000 115,344 1,650,344 1,535,000 115,344 1,650,344
2037 1,585,000 63,400 1,648,400 1,585,000 63,400 1,648,400
Total 4,739,660 933,043 5,672,703 20,949,413 9,808,627 30,758,040 352,502 61,050 413,552 26,041,575 10,802,720 36,844,295
TotalGeneral Fund Enterprise Fund 4A
Total Debt
200 The City of Sanger, Texas 2017‐2018 Annual Budget
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2018 28,900 15,932 44,832 56,100 30,928 87,028 85,000 46,860 131,860
2019 30,600 14,660 45,260 59,400 28,460 87,860 90,000 43,120 133,120
2020 32,300 13,314 45,614 62,700 25,846 88,546 95,000 39,160 134,160
2021 34,000 11,894 45,894 66,000 23,086 89,086 100,000 34,980 134,980
2022 35,700 10,398 46,098 69,300 20,182 89,482 105,000 30,580 135,580
2023 37,400 8,826 46,226 72,600 17,134 89,734 110,000 25,960 135,960
2024 37,400 7,180 44,580 72,600 13,940 86,540 110,000 21,120 131,120
2025 39,100 5,536 44,636 75,900 10,744 86,644 115,000 16,280 131,280
2026 42,500 3,814 46,314 82,500 7,406 89,906 125,000 11,220 136,220
2027 44,200 1,944 46,144 85,800 3,776 89,576 130,000 5,720 135,720
Total 362,100 93,498 455,598 702,900 181,502 884,402 1,065,000 275,000 1,340,000
Fiscal
Year Principal Interest Total
2018 180,000 85,425 265,425
2019 190,000 78,225 268,225
2020 195,000 70,625 265,625
2021 205,000 62,825 267,825
2022 215,000 53,856 268,856
2023 225,000 44,450 269,450
2024 235,000 34,325 269,325
2025 245,000 23,750 268,750
2026 255,000 12,112 267,112
Total 1,945,000 465,593 2,410,593
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2018 156,200 17,798 173,998 198,800 22,652 221,452 355,000 40,450 395,450
2019 162,800 13,112 175,912 207,200 16,688 223,888 370,000 29,800 399,800
2020 169,400 8,228 177,628 215,600 10,472 226,072 385,000 18,700 403,700
2021 145,200 3,993 149,193 184,800 5,082 189,882 330,000 9,075 339,075
Total 633,600 43,131 676,731 806,400 54,894 861,294 1,440,000 98,025 1,538,025
General Obligation Refunding Bonds, Series 2012
General Fund 44% Enterprise Fund: 56% Total
General Fund 34% Enterprise Fund: 66% Total
General Fund 100%
Certificates of Obligation, Series 2007
Certificates of Obligation, Series 2009
The City of Sanger, Texas 2017‐2018 Annual Budget 201
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2018 21,000 18,030 39,030 154,000 132,220 286,220 175,000 150,250 325,250
2019 21,000 17,505 38,505 154,000 128,370 282,370 175,000 145,875 320,875
2020 21,600 16,980 38,580 158,400 124,520 282,920 180,000 141,500 321,500
2021 22,200 16,332 38,532 162,800 119,768 282,568 185,000 136,100 321,100
2022 22,800 15,666 38,466 167,200 114,884 282,084 190,000 130,550 320,550
2023 24,000 14,982 38,982 176,000 109,868 285,868 200,000 124,850 324,850
2024 24,600 14,262 38,862 180,400 104,588 284,988 205,000 118,850 323,850
2025 25,200 13,401 38,601 184,800 98,274 283,074 210,000 111,675 321,675
2026 26,400 12,267 38,667 193,600 89,958 283,558 220,000 102,225 322,225
2027 27,600 11,079 38,679 202,400 81,246 283,646 230,000 92,325 322,325
2028 28,800 9,768 38,568 211,200 71,632 282,832 240,000 81,400 321,400
2029 30,600 8,400 39,000 224,400 61,600 286,000 255,000 70,000 325,000
2030 31,800 6,870 38,670 233,200 50,380 283,580 265,000 57,250 322,250
2031 33,600 5,280 38,880 246,400 38,720 285,120 280,000 44,000 324,000
2032 35,400 3,600 39,000 259,600 26,400 286,000 295,000 30,000 325,000
2033 36,600 1,830 38,430 268,400 13,420 281,820 305,000 15,250 320,250
Total 433,200 186,252 619,452 3,176,800 1,365,848 4,542,648 3,610,000 1,552,100 5,162,100
Fiscal
Year Principal Interest Total
2018 115,000 194,650 309,650
2019 115,000 192,350 307,350
2020 110,000 189,550 299,550
2021 180,000 185,200 365,200
2022 295,000 178,075 473,075
2023 285,000 169,375 454,375
2024 290,000 160,750 450,750
2025 300,000 151,900 451,900
2026 310,000 142,750 452,750
2027 320,000 132,900 452,900
2028 330,000 121,925 451,925
2029 340,000 110,200 450,200
2030 355,000 97,594 452,594
2031 370,000 84,000 454,000
2032 380,000 69,937 449,937
2033 395,000 55,406 450,406
2034 410,000 40,313 450,313
2035 425,000 24,656 449,656
2036 445,000 8,344 453,344
Total 5,770,000 2,309,875 8,079,875
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2018 220,800 37,628 258,428 259,200 44,172 303,372 480,000 81,800 561,800
2019 230,000 28,796 258,796 270,000 33,804 303,804 500,000 62,600 562,600
2020 241,500 19,596 261,096 283,500 23,004 306,504 525,000 42,600 567,600
2021 248,400 9,936 258,336 291,600 11,664 303,264 540,000 21,600 561,600
Total 940,700 95,956 1,036,656 1,104,300 112,644 1,216,944 2,045,000 208,600 2,253,600
Certificates of Obligation, Series 2015
General Obligation Refunding Bonds, Series 2016
General Fund 12% Enterprise Fund: 88% Total
Certificates of Obligation, Series 2013
Enterprise Fund: 100%
General Fund 46% Enterprise Fund: 54% Total
202 The City of Sanger, Texas 2017‐2018 Annual Budget
Fiscal
Year Principal Interest Total
2018 - 363,545 363,545
2019 - 366,600 366,600
2020 - 366,600 366,600
2021 - 366,600 366,600
2022 85,000 366,600 451,600
2023 100,000 364,050 464,050
2024 115,000 361,050 476,050
2025 115,000 357,600 472,600
2026 115,000 353,000 468,000
2027 390,000 348,400 738,400
2028 545,000 332,800 877,800
2029 560,000 311,000 871,000
2030 585,000 288,600 873,600
2031 605,000 265,200 870,200
2032 630,000 241,000 871,000
2033 660,000 215,800 875,800
2034 1,010,000 189,400 1,199,400
2035 1,050,000 149,000 1,199,000
2036 1,090,000 107,000 1,197,000
2037 1,585,000 63,400 1,648,400
Total 9,240,000 5,777,245 15,017,245
Fiscal
Year Principal Interest Total
2018 46,014 15,253 61,267
2019 48,176 13,091 61,267
2020 50,439 10,828 61,267
2021 52,809 8,458 61,267
2022 55,290 5,977 61,267
2023 57,887 3,380 61,267
2024 41,887 4,063 45,950
Total 352,502 61,050 413,552
Fiscal
Year Principal Interest Total
2018 40,931 10,604 51,535
2019 42,301 9,235 51,536
2020 43,716 7,819 51,535
2021 45,179 6,357 51,536
2022 46,690 4,845 51,535
2023 48,252 3,283 51,535
2024 49,867 1,668 51,535
Total 316,936 43,811 360,747
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2018 53,277 3,186 56,463 73,425 4,391 77,816 126,702 7,577 134,279
2019 54,847 1,616 56,463 75,588 2,228 77,816 130,435 3,844 134,279
Total 108,124 4,802 112,926 149,013 6,619 155,632 257,137 11,421 268,558
Prosperity Bank - 4A
Spirit of Texas Street Equipment
4A 100%
Certificates of Obligation, Series 2017
Enterprise Fund: 100%
General Fund: 100%
General Fund 42% Enterprise Fund: 58% Total
Government Capital Fire & Electric Equipment
The City of Sanger, Texas 2017‐2018 Annual Budget 203
GLOSSARY OF TERMS
Accrual Basis of Accounting
The basis of accounting whereby revenue projections are
developed recognizing revenues expected to be earned in
the period, and expenditure estimates are developed for all
expenses anticipated to be incurred during the last fiscal
year.
Ad Valorem
Latin for “according to the value of.” Refers to the tax
assessed against real (land and building) and personal
(equipment and furniture) property.
Appropriation
A legal authorization granted by a legislative body to make
expenditures and to incur obligations for specific purposes.
An appropriation is usually limited in the amount and as to
the time when it may be expended.
Assessed Valuation
A valuation set upon real estate and certain personal
property by the appraisal district as a basis for levying
property taxes.
Assets
Resources owned or held by a government which has
monetary value.
Balanced Budget
A budget that is resources (revenues, fund balance) that
equals, or is greater than, uses (expenditures/expenses,
capital outlay).
Basis of Accounting
The timing method used in the recognition of revenues and
expenditures for financial reporting purposes.
Bond
A written promise to pay a specified sum of money at a
specified date or dates in the future, called the maturity
date(s), together with periodic interest at a specified rate.
Budget
A plan of financial operation embodying an estimate of
proposed expenditures for any given period and the
proposed means of financing them.
Capital Expenditures/ Outlays
Expenditures which result in the acquisition of or addition of
fixed assets.
Capital Projects Funds
Funds created to account for financial resources to be used
for the acquisition or construction of major capital facilities
(other than those financed by proprietary funds and trust
funds).
Cash Basis of Accounting
The method of accounting under which revenues are
recorded when received and expenditures are recorded
when paid.
Debt Service
Payment of interest and repayment of principle to holders
of a government’s debt instruments.
Debt Service Fund
A fund established to account for the accumulation of
resources for, and the payment of, general long-term debt
principal and interest. The Town has no debt; therefore, no
debt service fund budget is presented.
Encumbrances
Commitments related to unperformed (executory) contracts
for goods and services.
Expenditures
Decreases in net financial resources. Expenditures include
current operating expenses which require the current or
future use of net current assets, debt service, and capital
outlays.
Full-Time Equivalent (FTE)
The ratio of total hours paid during a period by the total
hours in that pay period.
Fund
An independent fiscal and accounting entity with a self-
balancing set of accounts recording cash and/or other
resources together with all liabilities, obligations, reserves,
and equities which are segregated for the purpose of
carrying on specific activities or attaining certain objectives.
204 The City of Sanger, Texas 2017‐2018 Annual Budget
Fund Balance (Equity)
The difference between fund assets and fund liabilities
reported in the Town’s governmental funds. For Budget
presentation purposes, Fund Balance shall be defined as
Unassigned Fund Balance for governmental funds and as
Net Working Capital for proprietary funds.
GAAP
Acronym for Generally Accepted Accounting Principles,
which are a collection of rules and procedures that set the
basis for the fair presentation of financial statements. The
accounting and reporting policies of the Town conform to
the GAAP applicable to state and local governments.
GASB
Acronym for Government Accounting Standards Board, an
independent, non-profit agency responsible for the
promulgation of accounting and financial reporting
procedures for governmental entities.
General Fund
General Operating Fund of the Town, accounting for the
resources and expenditures related to the generally
recognized governmental services provided.
Governmental Funds
Funds generally used to account for tax-supported
activities. There are five (5) types of governmental funds;
the general fund, special revenue funds, debt services
funds, capital projects funds and permanent funds.
Infrastructure
Public domain fixed assets such as roads, bridges, curbs
and gutters, streets and sidewalks, drainage systems,
lighting systems and similar assets that are immovable and
of value only to the government unit.
Internal Service Fund
A fund used to account for the financing of goods or
services provided by one department or agency to other
departments or agencies of a government, or to other
governments, on a cost-reimbursement basis. The Town’s
Equipment Replacement, Technology Replacement and
Building Maintenance & Investment Funds are internal
service funds.
Ordinance
A formal legislative enactment by the governing body of a
municipality. If it is not in conflict with any higher form of
law, such as a state statute or constitutional provision, it
has the full force and effect of law within the boundaries of
the municipality to which it applies. The difference between
an ordinance and a resolution is that the latter requires less
legal formality and has a lower legal status. Revenue
raising measures, such as the imposition of taxes, special
assessments and service charges, usually require
ordinances.
Revenues
Increases in net financial resources. Revenues include the
receipt of assets for goods sold or services provided in the
current reporting period, intergovernmental grants, and
interest income.
Special Revenue Fund
A fund used to account for the proceeds of specific
revenue sources (other than expendable trusts or major
capital projects) that are legally restricted to expenditure for
specifies purposes. GAAP only require the use of special
revenue funds when legally mandated. These include the
Court Technology and Court Security Funds.
Tax Levy
The total amount of taxes imposed by the Town of taxable
property within in its boundaries.
Tax Rate
The dollar rate for taxes levied for each $100 of assessed
valuation.
Transfer
The movement of monies from one fund, activity,
department, or account to another. This includes budgetary
funds and/or movement of assets.