2019-2020 Adopted Budgetwww.sangertx.org | 201 Bolivar Street, Sanger, TX 76266
OFFICIAL BUDGET
FISCAL YEAR 2019–2020
2 The City of Sanger, Texas 2019-2020 Annual Budget
The City of Sanger, Texas 2019-2020 Annual Budget 3
This budget will raise more revenue from property taxes than last
year's budget by $311,679 (7.10%), and of that amount $212,104 is
tax revenue to be raised from new property added to the tax roll
this year.
CITY COUNCIL VOTE
The members of the governing body voted on the budget as follows:
FOR: Marissa Barrett, Councilmember Place 1
Gary Bilyeu, Councilmember Place 2
Dennis Dillon, Councilmember Place 3
Allen Chick, Councilmember Place 4
David Clark, Councilmember Place 5
AGAINST: None
ABSENT: Thomas Muir, Mayor (only votes in case of a tie)
PROPERTY TAX RATE COMPARISON 2018-2019 2019-2020
Adopted Property Tax Rate $0.679100 / $100 $0.679100/ $100
Effective Tax Rate $0.639033 / $100 $0.668208 / $100
Effective Maintenance & Operations Tax Rate $0.571004 / $100 $0.561842 / $100
Rollback Tax Rate $0.680797 / $100 $0.694312 / $100
Debt Rate $0.108096 / $100 $0.087523 / $100
Total debt obligation for the City of Sanger, Texas secured by property taxes: $3,267,004.
Fiscal Year 2020 Principal and Interest Requirements for Debt Service: $826,953.
4 The City of Sanger, Texas 2019-2020 Annual Budget
DISTINGUISHED BUDGET PRESENTATION AWARD
The City of Sanger, Texas 2019-2020 Annual Budget 5
CITY OF SANGER, TEXAS
ANNUAL BUDGET
OCTOBER 1, 2019 – SEPTEMBER 30, 2020
SUBMITTED TO
THE MAYOR AND CITY COUNCIL
SEPTEMBER 16, 2019
THOMAS MUIR
Mayor
MARISSA BARRETT
Council Member, Place 1
GARY BILYEU
Council Member, Place 2
DENNIS DILLON
Council Member, Place 3
ALLEN CHICK
Council Member, Place 4
DAVID CLARK
Council Member, Place 5
BUDGET PREPARED BY
ALINA CIOCAN
City Manager
CLAYTON GRAY
Finance Director
6 The City of Sanger, Texas 2019-2020 Annual Budget
The City of Sanger, Texas 2019-2020 Annual Budget 7
TABLE OF CONTENTS
INTRODUCTION
Budget Message ............................................................................................................................ 13
Strategic Planning for Results........................................................................................................ 25
Comprehensive Plan ..................................................................................................................... 26
Organizational Values .................................................................................................................... 27
Organization Chart ......................................................................................................................... 28
Authorized Personnel .................................................................................................................... 29
Budget Calendar ............................................................................................................................ 30
The Budget Process ...................................................................................................................... 31
List of Funds .................................................................................................................................. 32
Fund Relationship with Functional Areas ....................................................................................... 33
About Sanger ................................................................................................................................. 34
Ordinance Adopting the Annual Budget ......................................................................................... 39
Ordinance Adopting the Property Tax Rate ................................................................................... 41
BUDGET SUMMARY
2019-2020 Budget at a Glance ...................................................................................................... 44
2019-2020 Budget by Fund ........................................................................................................... 46
Revenues, Expenditures & Changes in Fund Balance .................................................................. 48
Combined Funds Budget Summary (Detailed) .............................................................................. 52
Combined Funds Budget Summary ............................................................................................... 54
GENERAL FUND
Overview ........................................................................................................................................ 56
Budget Summary ........................................................................................................................... 57
Revenues ....................................................................................................................................... 59
Departmental Budgets
Police ................................................................................................................................ 63
Animal Control .................................................................................................................. 66
Fire .................................................................................................................................... 68
Municipal Court ................................................................................................................. 71
Development Services ...................................................................................................... 74
Streets ............................................................................................................................... 77
Parks ................................................................................................................................. 80
Recreation ......................................................................................................................... 83
Library ............................................................................................................................... 85
Solid Waste ....................................................................................................................... 88
Transfers to Other Funds .................................................................................................. 90
8 The City of Sanger, Texas 2019-2020 Annual Budget
TABLE OF CONTENTS (continued)
DEBT SERVICE FUND
Overview ........................................................................................................................................ 94
Budget Summary ........................................................................................................................... 95
Expenditures .................................................................................................................................. 97
Debt Service Requirements ........................................................................................................... 98
ENTERPRISE FUND
Overview ...................................................................................................................................... 100
Budget Summary ......................................................................................................................... 101
Revenues ..................................................................................................................................... 103
Departmental Budgets
Water ............................................................................................................................... 104
Waste Water ................................................................................................................... 107
Electric ............................................................................................................................ 110
Enterprise Fund Debt Service ......................................................................................... 113
Transfers to Other Funds ................................................................................................ 115
INTERNAL SERVICE FUND
Introduction .................................................................................................................................. 118
Budget Summary ......................................................................................................................... 119
Departmental Budgets
City Council ..................................................................................................................... 121
Administration ................................................................................................................. 123
Public Works Administration ............................................................................................ 125
Finance ........................................................................................................................... 127
Engineering ..................................................................................................................... 129
Fleet Services ................................................................................................................. 131
Facilities .......................................................................................................................... 133
Non-Departmental ........................................................................................................... 135
4A CORPORATION FUND
Overview ...................................................................................................................................... 138
Budget Summary ......................................................................................................................... 139
Revenues ..................................................................................................................................... 141
Economic Development Expenditures ......................................................................................... 142
4B CORPORATION FUND
Overview ...................................................................................................................................... 144
Budget Summary ......................................................................................................................... 145
Revenues ..................................................................................................................................... 147
4B Expenditures .......................................................................................................................... 148
The City of Sanger, Texas 2019-2020 Annual Budget 9
TABLE OF CONTENTS (continued)
SPECIAL REVENUE FUNDS
Overview ...................................................................................................................................... 150
Budget Summary ......................................................................................................................... 151
Combined Schedule of Special Revenue Funds ......................................................................... 152
Hotel/Motel Tax Fund .................................................................................................................. 153
Beautification Fund ...................................................................................................................... 154
Library Restricted Fund ............................................................................................................... 155
Parkland Dedication Fund ........................................................................................................... 156
Roadway Impact Fee Fund .......................................................................................................... 157
Court Security Fund ..................................................................................................................... 158
Court Technology Fund ............................................................................................................... 159
Child Safety Fund ........................................................................................................................ 160
Police Donations Fund ................................................................................................................. 161
Fire Donations Fund .................................................................................................................... 162
Park Donations Fund ................................................................................................................... 163
Library Donations Fund ............................................................................................................... 164
CAPITAL PROJECTS FUNDS AND CAPITAL IMPROVEMENT PLAN
Overview ...................................................................................................................................... 166
Budget Summary ......................................................................................................................... 167
Capital Projects Fund .................................................................................................................. 168
Enterprise Capital Projects Fund ................................................................................................. 169
Capital Improvement Plan ........................................................................................................... 170
Capital Projects Summary 2017-2023 ......................................................................................... 174
APPENDIX
General Fund Five Year Financial Projection .............................................................................. 178
Approved Departmental Capital Equipment Requests................................................................. 180
Financial Management Policy ...................................................................................................... 190
Investment Policy ......................................................................................................................... 197
Debt Service Schedules .............................................................................................................. 202
Standard & Poor’s Rating Report................................................................................................. 206
City of Sanger Monthly Report for September 2019 .................................................................... 213
Glossary of Terms ....................................................................................................................... 240
10 The City of Sanger, Texas 2019-2020 Annual Budget
The City of Sanger, Texas 2019-2020 Annual Budget 11
IN
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12 The City of Sanger, Texas 2019-2020 Annual Budget
The City of Sanger, Texas 2019-2020 Annual Budget 13
BUDGET MESSAGE
Introduction
We are pleased to present the FY 2019-2020 Budget for the City of Sanger. In the last three years, the city has
experienced steady growth. In FY 2017 we processed a record number of residential building permits while in FY 2018
we have seen more proposed development projects going through the permitting process than ever before. In FY 2019
we continued to see steady growth in our development activities. With growth comes additional challenges and our job
is to balance the services our citizens want while looking ahead to ensure the sustainability of our community and
address future needs. Our commitment is to achieving this balance while exercising responsible fiscal management.
The City’s budget is the most important working policy and planning tool used by the City Council and staff to provide
quality services to the residents of Sanger as established by City Council. Municipal budgets are always challenging.
Resources are limited and it makes it difficult to address every problem and every concern. The strength of the economy
is reflected in our general fund revenues. However, budget planning should always be prudent to take into account.
The intent of this budget message is to explain both the structure of the budget and the atmosphere in which it was
created. Following the same format as previous years, 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.
2020 will see the continuance of an aggressive effort to address our infrastructure. These activities are detailed in the
Capital Improvement 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 continues to remain strong, and demand is still high due to the shortage of housing in the area.
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 in 2019 were slightly higher compared to 2018. For FY 2019-2020
we are projecting General Fund Sales Tax Revenues of $900,000.
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
General Fund Sales Tax Ten Year History
14 The City of Sanger, Texas 2019-2020 Annual Budget
New residential and commercial construction and increased valuations are reflected in an anticipated increase in the
property tax base. We anticipate approximately an 10% increase in the property tax base in 2019. As always, we take
a conservative approach to budgeting revenues.
We continue to work on the Capital projects scheduled for this year, and some of these will carry over into next year.
The reconstruction of McReynolds Road is now complete. Construction on the rehabilitation of the wastewater
treatment plant should be completed in the upcoming months. In FY 2018-19 we started the engineering work as it
relates to relocating utilities due to the widening of FM 455 (TxDOT project) and this project still continues in FY 2019-
2020.
Utility Revenues are performing well and we expect combined water, wastewater and electric revenues to increase
approximately $100,000 over 2020.
FY 2020 Budget Highlights
Capital Equipment
The proposed budget includes the following Capital Equipment.
Department Category Description Amount
Police Vehicles 2 Police Patrol Vehicles $105,000
Fire Mobile Equipment Ambulance and Command Truck $226,600
Fire Equipment MSA Carbon Fiber SCBA Bottles *$28,400
Development ServicesVehicles Vehicles for Building Inspector and Code Officer $76,000
Streets Vehicle F-350 Super Duty Crew Cab $52,000
Streets Improvements Sidewalk & Cul De Sac Improvements $90,000
Parks Improvements Lightning Detection System (Porter park, Railroad Park)$34,000
Water Equipment Improvements - Well 6 $60,000
Electric Equipment Electric System Improvements $71,500
Engineering Vehicle Vehicle for Construction Inspector $38,000
Facilities Improvements Security Cameras; Updates at the Community Center $42,500
*Carried from prior year budget
To request departmental capital expenditures, City Department Directors will complete a request form for each
requested expenditure. During indivudual and group budget meetings, these requests are reviewed along with
supporting documentation and options to the request.
All capital requests are reviewed to determine if they are in sync with City Council goals and the City’s strategic plan.
The original requests submitted that have been approved for inclusion in the current budget are included in the
appendix section of this document.
Expenditures by Classification
As you can see in the chart below, overall expenditures are projected to increase by 1.96%. 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 dollar increases are in Salaries (increasing $411,728) and Capital Expenses (increasing
$289,178).
The City of Sanger, Texas 2019-2020 Annual Budget 15
Expenditures by
Classification
2017-18
Actual
2018-19
Budget
2019-20
Budget Difference % Change
Salaries & Benefits 6,321,684 6,241,368 6,653,096 411,728 6.60%
Supplies & Materials 629,381 621,429 631,085 9,656 1.55%
Maintenance & Operations 7,211,975 7,195,689 7,150,713 (44,976)(0.63%)
Contract Services 1,975,273 2,017,824 2,133,989 116,165 5.76%
Utilities 524,050 526,150 511,300 (14,850)(2.82%)
Capital Expenses 5,536,933 5,157,822 5,447,000 289,178 5.61%
Debt Service 2,547,638 2,608,905 2,400,395 (208,510)(7.99%)
Court Costs 48,406 48,406 35,494 (12,912)(26.67%)
Grant Expenses 69,500 69,500 57,500 (12,000)(17.27%)
Transfers 3,430,637 3,430,637 3,443,446 12,809 0.37%
Total 28,295,477 27,917,730 28,464,018 546,288 1.96%
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.
Personnel
I am recommending a 3% raise for employees again this year. 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 fiscal year we added several new positions that are important to our operations as the city continues to grow: one
(1) Plans Examiner, one (1) Community Enhancement Officer and one (1) firefighter. In addition, our Fire Department
is planning to apply for a grant that would pay 75% of the personnel expenses to add three (3) new firefighter positions
to the department. It is unknown if and when the grant will be approved.
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.
Capital Projects
Capital projects are discussed in detail in the Capital Improvement Plan included in the overall budget. This year capital
projects continuing will include rehabilitating the wastewater treatment plant, work related to the relocation of utilities
along FM 455 and the rehabilitation of several streets in the city.
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”. In FY 2019-2020 this fund is funded by 2% of
16 The City of Sanger, Texas 2019-2020 Annual Budget
electric utility revenue and is intended to be used in the event of extensive storm damage to the City’s infrastructure.
Total reserves at the end of 2020 will be close to $3,500,000.
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
2015 2016 2017 2018 2019
Contingency Reserve Funds Five Year History
General Fund Enterprise Fund Storm Reserve Fund
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 2020 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.
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 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. In 2018 the 4B board funding allowed the installation of
shade structures to cover the bleachers at Porter Park. In 2019 the Board provided grant funding for a community
project that involved building an event pavilion at Porter Park.
The City of Sanger, Texas 2019-2020 Annual Budget 17
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.
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 2020 fiscal year the city
will have close to $3,000,000 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.
Weaknesses
To a large extent, cities in Texas are dependent on property taxes to fund their general revenue operations. In Sanger,
approximately 50% of general fund operating revenues come from property tax. The weakness here is that over half
of the market value of property in Sanger comes from residential improvements. 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.
60.21%
23.13%
4.64%
12.03%
Property Tax Values 2019
Residential Commercial Agriculture Personal Property
Another weakness is median home prices in Sanger. According to a recent article in the Denton Record Chronicle,
which references information from the Denton Central Appraisal District, the average taxable home value in Denton
County is $333,406. The average taxable home value in Sanger is $180,818. 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
18 The City of Sanger, Texas 2019-2020 Annual Budget
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. In recent years, 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. Sanger must capitalize on
these industrial prospects and aggressively market its strengths. To do this will require additional investment in
infrastructure to ensure that industrial sites are “shovel ready” when companies are ready to move. To that end, the
City has extended extend water and wastewater lines to potential industrial sites along I35 to entice industrial
development.
Residential Development
There were 88 new home starts in Fiscal Year 2018-19. Several new phases of existing developments are underway
or have residential lots that have just been released for construction. 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 $181,000. At that value, a home will generate approximately $1,229 in City property
tax each year. In comparison, a $300,000 home generates approximately $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 typically do 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 State Legislature. The 86th Legislature passed several bills that will have
a definite an impact on cities. One of them is S.B.2 (effective January 1, 2020), which makes numerous changes to the
process for adopting property tax rates. The bill lowers the city property tax rollback rate to 3.5% with an automatic
election required to exceed that percentage. The bill does provide for some concessions such as a $500,000 levy
increase threshold for cities under 30,000 population.
The City of Sanger, Texas 2019-2020 Annual Budget 19
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
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.
20 The City of Sanger, Texas 2019-2020 Annual Budget
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 2019 are based on property values determined for 2017 and certified in
2018. This is why increases or decreases in property tax collections lag behind overall increases or decreases in
property values.
The property tax rate is made up of two components; the Interest and Sinking (I&S) rate and the Maintenance and
Operation (M&O) rate. The I&S rate is the rate necessary to generate enough revenue to service the debt on bonds
pledged against 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. Currently, if the City stays under 108%, it cannot be challenged by petition. Legislature recently approved
S.B.2 (effective January 1, 2020), which makes numerous changes to the process for adopting property tax rates. The
bill lowers the city property tax rollback rate (now called “voter-approval” tax rate) to 3.5% with an automatic election
required to exceed that percentage. The bill does provide for some concessions such as a $500,000 levy increase
threshold for cities under 30,000 population.
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.
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 as well as budgeted
transfers to other funds.
The City of Sanger, Texas 2019-2020 Annual Budget 21
Police and Animal
Control
22%
Fire and Ambulance
22%
Municipal Court
2%
Development
Services
8%
Streets
8%Parks
7%Recreation
1%
Library
4%
Solid Waste
10%
Transfers to Other
Fund
16%
General Fund Expenditures 2019-2020
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 2018 over $26,000,000
in new property was added to the tax rolls.
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 December of 2023, so no significant increases in Electric rates are
anticipated.
One increase we have to absorb in the electric utility is the increase in transmission and congestion costs we pay.
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.
Several years ago, the City engaged NewGen Strategies & Solutions, an independent consulting firm to make
recommendations for rates for the next five years. On May 21, 2018, NewGen presented their findings and
recommendations to City Council. Council responded to the recommendations by making adjustments to utility billing
rates and plans to follow NewGen’s recommendations for the coming years.
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
22 The City of Sanger, Texas 2019-2020 Annual Budget
easier to manage. The departments include Non-Departmental costs, Mayor and Council, Administration, Public
Works, Administration, Finance, Facilities Maintenance and Fleet Services. This year we also added the Engineering
Department. 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.
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.
Looking Toward the Future
According to an article in the Texas Tribune, the Dallas-Fort Worth area added 131,767 residents from 2017 to 2018,
which is more than any other metropolitan area in the country. In addition, Denton County was ranked number nine of
the top ten counties with the largest population growth in the United States in 2017. We believe this makes Sanger a
prime candidate for growth as the DFW area continues to attract new businesses and residents.
The northern cities of the DFW area continue to see much growth, and many people are choosing to live in a northern
suburb and drive south for work. According to the website www.factfinder.cenus.gov, 58.5% of Sanger residents drive
between 10 and 30 minutes to work. Easy access via I-35 make Sanger an excellent choice for people looking to live
in a smaller community.
Sanger has grown from a railroad stop established in the 1880’s into a thriving community that offers residents the best
of both worlds: big city opportunities combined with small-town charm. Since 2000, Sanger’s population has grown
94% from 4,534 to 8,800.
The City of Sanger, Texas 2019-2020 Annual Budget 23
1,204 1,119 1,000 1,170 1,190 1,603
2,574
3,508
4,534
6,916
8,800
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000
1920 1930 1940 1950 1960 1970 1980 1990 2000 2010 2019*
*Estimated
POPULATION GROWTH
<15 Minutes,
24.6%
15-29 Minutes,
41.1%
30-44 Minutes,
14.9%
45-59 Minutes,
7.9%
>60 Minutes,
11.5%
Sanger Resident Average Commute Time
Last year, Holiday Inn Express and McClain’s RV started construction on their facilities and are expected to be
operational this year. R&L Carriers also completed construction of their facility and is now open for business. This
year, DATCU Credit Union will start building a permanent branch in Sanger that would be open sometime in late fall of
2020. Sanger continues to be an attracting destination for residential and commercial developers alike.
The combination of the population growth of the DFW area, Sanger’s ideal position for commuters who want to live in
a smaller community, and new business ventures in Sanger point to a bright future for our City.
24 The City of Sanger, Texas 2019-2020 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 while focusing on delivering quality services. They have
willingly accepted cross training so they could help out in other departments when needed. 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 Citizens of Sanger are
fortunate to have such people guiding the City.
While 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. The intent of this budget message is 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.
Alina Ciocan
City Manager
The City of Sanger, Texas 2019-2020 Annual Budget 25
STRATEGIC PLANNING FOR RESULTS
COMPREHENSIVE PLAN
ORGANIZATIONAL VALUES
CAPITAL IMPROVEMET PLAN
ANNUAL BUDGET
RELATIONSHIPS WITH
CITIZENS
INFRASTRUCTURE
CITY SERVICES
MONTHLY REPORTING
GUIDING
PURPOSE OF
THE CITY
P U R P O S E
The guiding purpose of the municipal government
of the City of Sanger is to preserve, protect and
enhance the quality of life for our citizens.
V I S I O N
To give vision to this purpose, the Sanger City
Council has adopted a Comprehensive Plan
(page 27) and City Staff has developed a set of
Organizational Values (page 28) to guide City
operations.
P L A N
To implement this vision, the Annual Budget and
Capital Improvement Plan are developed each
year as strategic planning documents. The City’s
2018-2019 Annual Budget and Capital
Improvement Plan continue with this strategy.
R E S U L T S
The effectiveness of any plan is measured by
results. The City of Sanger’s desired results are
to provide quality services to residents, maintain
and improve our infrastructure, and develop
positive relationships with our citizens.
In prior years, the tracking of Performance
Measures provided a check on results. During
the 2017-2018 year, the City took this idea to the
next level and began issuing a Monthly Report,
which provides a wealth of detailed and useful
information to the citizens of Sanger. These
reports are posted on the City’s website for 24/7
access. The Report for the month of September
2019 is presented on page 214.
26 The City of Sanger, Texas 2019-2020 Annual Budget
City of Sanger Comprehensive Plan
The Sanger City Council adopted a Comprehensive Plan to provide guidance for the future in 2007. This Plan
included a specific set of goals, which are tangible directives raised by citizens to guide the development of the City
into the next century. These goals are general statements of the community’s desired ultimate physical, social,
economic, and environmental status. These goals set the standard with respect to the community’s desired quality of
life.
Comprehensive Plan
Maintain and improve upon the existing country
living a tmosphere of Sanger.
Encourage the esta blishment of new commercial
business and the expansion of existing
businesses in Sanger.
Encourage development and preservation of the
Historic Sanger Downtown area.
Improve the relationship of mixed land uses and
provide optimum opportunity to live an d work in
Sanger.
Improve Sanger’s street network.
Encourage job development in Sanger.
Encourage development of quality single family
residential neighborhoods in Sanger.
Develop, expand, and maintain the Sanger Park
System with a variety of parks , open spaces and
recreational facilities.
The City of Sanger, Texas 2019-2020 Annual Budget 27
City of Sanger Organizational Values
The City has adopted a set of Organizational Values, which are meant to inspire and direct City employees as they
work together.
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 f ocus on our customers.
We work together.
28 The City of Sanger, Texas 2019-2020 Annual Budget
ORGANIZATIONAL CHART
The City of Sanger, Texas 2019-2020 Annual Budget 29
AUTHORIZED PERSONNEL
Full Time
Part
Time Full Time
Part
Time Full Time
Part
Time
General Fund Authorized Personnel
Police 16.0 - 16.0 - 16.0 -
Animal Control 1.0 - 1.0 - 1.0 -
Fire 7.0 24.0 7.0 24.0 8.0 24.0
Municipal Court 2.0 2.0 2.0 2.0 2.0 2.0
Development Services 3.0 - 4.0 - 6.0 -
Streets 4.0 - 4.0 - 4.0 -
Parks 4.0 - 4.0 - 3.5 -
Recreation 1.0 - 1.0 - 1.0 -
Library 3.0 2.0 3.0 3.0 3.0 3.0
General Fund Totals 41.0 28.0 42.0 29.0 44.5 29.0
Enterprise Fund Authorized Personnel
Water 6.0 - 6.0 - 6.0 -
Waste Water 2.0 - 3.0 - 3.0 -
Electric 7.0 - 7.0 - 7.0 -
Enterprise Fund Totals 15.0 - 16.0 - 16.0 -
Internal Service Fund Authorized Personnel
Administration 3.0 - 3.0 - 3.0 -
Public Works Administration 2.0 - 3.0 - 1.0 -
Finance 5.0 - 5.0 - 5.0 -
Engineering - - - - 2.5 -
Fleet Services 2.0 - 1.0 - 1.0 -
Internal Service Fund Totals 12.0 - 12.0 - 12.5 -
4A Fund Authorized Personnel
Administration 1.0 - 1.0 - 1.0 -
4A Fund Totals 1.0 - 1.0 - 1.0 -
Total Authorized Personnel 69.0 28.0 71.0 29.0 74.0 29.0
2016-2017 2017-2018 2018-2019
30 The City of Sanger, Texas 2019-2020 Annual Budget
BUDGET CALENDAR
Item
Tuesday, March 26, 2019 -Thursday, March 28, 2019 City Manager and Finance Director meet individually with Directors for mid-
year budget review
Announce Budget Schedule at Staff Meeting
City Manager, Finance Director and all Directors meet to review individual
departmental requested budgets
Friday, April 26, 2019 -Wednesday, June 5, 2019 Finance Director Prepares Preliminary Budget
Finance Director and City Manager meet to discuss preliminary budget
Submit Preliminary Budget to City Manager for Review
Thursday, June 6, 2019 -Friday, June 21, 2019 City Manager Review of Budget
Preliminary Budget Completed
City Council Budget Workshop
City Council Budget Workshop
Chief Appraiser Certifies Tax Roll
City Council Meeting to Discuss Tax Rate (If Proposed Tax Rate Will Raise
More Revenue than the Proceeding Year, Take Record Vote and Schedule
Public Hearing)
Proposed budget submitted to City Council
Budget Filed with the City Secretary and Posted on the City's Website
Publish Notice of Public Hearing on Budget
Publish Notice of Public Hearings on Proposed Property Tax Rate
Public Hearing on Budget
First Public Hearing on Propsed Tax Rate (if Necessary)
Second Public Hearing on Proposed Tax Rate (if Necessary)
City Council Vote on Adoption of Budget
City Council Vote on Adoption of Tax Rate
City Council Vote on Adoption of Tax Rolls
THE CITY OF SANGER, TEXAS
BUDGET CALENDAR FY 2019-2020
Tuesday, June 25, 2019
Monday, July 1, 2019
Monday, July 15, 2019
Date
Monday, August 19, 2019
Monday, September 16, 2019
Monday, April 1, 2019
Thursday, June 6, 2019
Thursday, June 6, 2019
Thursday, August 8, 2019
Tuesday, September 3, 2019
Thursday, April 25, 2019
Monday, August 5, 2019
Thursday, July 25, 2019
3/26/19
Departmental
Mid-Year Budget
Review Meeting
4/25/19
Review of
Departmental
Requests
6/25/19
Preliminary
Budget
Completed
7/25/19
Tax Roll is
Certified
8/5/19
Proposed Budget
Submitted to
Council
9/16/2019
Council Vote on
Adopting Budget
The City of Sanger, Texas 2019-2020 Annual Budget 31
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. 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. The City Manager and the Finance Director meet with each
Department Director individually to review the budget worksheets. The City Manager and all City Directors meet an
entire day to review each department’s budget requests for the coming year.
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. The City Manager and the Finance Director meet with each department
to review and discuss the requested budget in detail. These meetings assist the City Manager in determining 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. Section 9.05 of the City’s Charter states “Under conditions
which may arise and which could not reasonably have been foreseen in the normal process of planning the budget,
the Council may, by a majority vote of the full membership, amend or change the budget to provide for any additional
expenses in which the general welfare of the citizenry is involved. These amendments shall be by ordinance, and shall
become an attachment to the original budget.”
In February and August, the City Manager and the Finance Director meet individually with each Department Director
to compare operations year to date with the annual budget.
32 The City of Sanger, Texas 2019-2020 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; Parkland Dedication
Fund; Roadway Impact Fee Fund; Court Security Fund; Court Technology Fund; Child Safety
Fund; Police Donations Fund; Fire Donations Fund; Park Donations Fund, and Library
Donations Fund.
GOV
E
R
N
M
E
N
TA
L
FUN
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.
PRO
P
R
I
E
T
A
R
Y
FU
ND
S
FI
D
U
C
I
A
R
Y
FU
N
D
S
The City of Sanger, Texas 2019-2020 Annual Budget 33
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
Parkland Dedication Administration
Roadway Impact Fee Administration
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
34 The City of Sanger, Texas 2019-2020 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 2019-2020 Annual Budget 35
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.
36 The City of Sanger, Texas 2019-2020 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 8,800 (01/01/2019 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 AA (Standard & Poor’s)
TOP 10 TAXPAYERS Wal-Mart Stores East, L.P. US06068
Wal-Mart Stores East, L.P.
Trails of Sanger Apartments LLC
Altec Capital Services, LLC
Ramar Land Corporation
Springer Properties LLC
Springer Family Rentals LLC
Stonewood Resorts LLC
MacCamp LTD
Springer Family Partners LLC
The City of Sanger, Texas 2019-2020 Annual Budget 37
LOCAL EVENTS
Sanger takes pride in the small-town charm it offers.
The City proudly hosts many community events for all
ages throughout the year, offering residents a chance
to have fun with their neighbors.
Events from this past year include:
FEBRUARY
Mother-Son Valentine Dance
MARCH
City-wide Easter Egg Hunt
APRIL
Spring Fun Run
JUNE
Summer Reading Program
JULY
Adult Softball League
Adult Kickball League
SEPTEMBER
Sanger Sellabration Market
OCTOBER
Halloween Trick or Trot 5K/ Monster Run
DECEMBER
Downtown Christmas Parade
Elves House Party
ONGOING
Yoga Classes
LEGOs at the Library
Preschool Story Time
Book Clubs at the Library
Movies in the Park
38 The City of Sanger, Texas 2019-2020 Annual Budget
STATISTICS
1,204 1,119 1,000 1,170 1,190
1,603
2,574
3,508
4,534
6,916
8,800
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
1920 1930 1940 1950 1960 1970 1980 1990 2000 2010 2019
(est)
Population Growth1
0%
2%
4%
6%
8%
10%
12%
14%
16%
18%
20%
Under 10 10 to 19 20 to 29 30 to 39 40 to 49 50 to 59 60 to 69 Over 70
Population Age Distribution 1
2317 25
35
157
133
132
0 500 1000 1500 2000 2500 3000
Number
Housing Units1
1 Unit 2 Units 3 or 4 Apartments
5 to 9 Units 10+ Units Mobile Home or Other
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
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
The City of Sanger, Texas 2019-2020 Annual Budget 39
ORDINANCE ADOPTING THE ANNUAL BUDGET
40 The City of Sanger, Texas 2019-2020 Annual Budget
The City of Sanger, Texas 2019-2020 Annual Budget 41
ORDINANCE ADOPTING THE PROPERTY TAX RATE
42 The City of Sanger, Texas 2019-2020 Annual Budget
The City of Sanger, Texas 2019-2020 Annual Budget 43
BU
D
G
ET
S
U
M
M
A
R
Y
44 The City of Sanger, Texas 2019-2020 Annual Budget
2019-2020 BUDGET AT A GLANCE
Charges for Services
$12,759,950
57%
Property Taxes
$4,671,423
21%
Fees
$1,810,961
8%
Sales & Mixed Drink Taxes
$1,675,800
7%
Franchise Fees
$878,222
4%
Other
$660,146
3%
TOTAL REVENUES = $22.5 MILLION
(EXCLUDING INTER-FUND TRANSFERS)
WHERE DOES THE MONEY COME FROM?
The City of Sanger, Texas 2019-2020 Annual Budget 45
BUDGET AT A GLANCE
Public Works/Utilities
$9,553,854
38%Infrastructure
$5,202,035
21%
Public Safety
$3,899,645
15%
Debt Service
$2,348,860
9%
General Government
$2,156,466
9%
Culture & Recreation
$939,562
4%
Economic & Community Development
$920,150
4%
HOW IS THE MONEY USED?
TOTAL EXPENDITURES = $25.0 MILLION
(EXCLUDING INTER-FUND TRANSFERS)
46 The City of Sanger, Texas 2019-2020 Annual Budget
2018-2019 BUDGET BY FUND
Enterprise Fund
$12,118,700
54%
General Fund
$8,139,829
36%
Debt Service Fund
$606,273
3%
Enterprise Capital Project Fund
$606,250
2%
4A Fund
$386,750
2%
4B Fund
$386,000
2%
Special Revenue Funds
$212,700
1%
AT A GLANCE
REVENUES BY FUND
TOTAL REVENUES = $22.5 MILLION
(EXCLUDING INTER-FUND TRANSFERS)
The City of Sanger, Texas 2019-2020 Annual Budget 47
Enterprise Fund
$10,275,796
41%General Fund
$6,964,857
28%
Enterprise Capital Project Fund
$4,150,000
17%
Internal Service Fund
$2,121,691
8%
Debt Service Fund
$776,918
3%
Capital Projects Fund
$414,000
2%
4A Fund
$192,535
1%4B Fund
$90,000
0%
Special Revenue Funds
$34,775
0%
EXPENDITURES BY FUND
TOTAL EXPENDITURES = $25.0 MILLION
(EXCLUDING INTER-FUND TRANSFERS)
48 The City of Sanger, Texas 2019-2020 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 2019-2020 budget, two revenue sources account for over three-fourths (77.6%) of all revenues:
Charges for Services and Property Taxes.
Charges for Services
Charges for Services includes the billing of Water, Waste Water and Electric utilities in the Enterprise Fund and Solid
Waste Collections in the General Fund. Total Charges for services totals $12,759,950, which is 56.8% of the City’s
total projected 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 $11,824,450, these combined charges for services accounts for 52.7% of the City’s projected
revenues.
Water revenues of $2,087,800 are an increase of $59,989 (3.0%) over last year’s projection of $2,027,811.
Revenues have steadily grown through the years, the result of both increasing population and occasional
changes in the rate structure. Water revenues are expected to rise in future years, the result of continued
growth.
Waste Water revenues of $2,036,650 are an increase of $71,675 (3.7%) over last year’s projection of
$1,964,975. Revenues have steadily grown through the years, the result of both increasing population and
occasional changes in the rate structure. Waste Water revenues are expected to rise in future years, the
result of continued growth.
Electric revenues of $7,700,000 are actually a decrease of $1,930 (-0.03%) from last year’s projection of
$7,701,930. The City has reevaluated projections for Electric revenues over the past several years and has
adjusted revenue estimates as necessary. Electric revenues are expected to rise in future years, the result
of continued growth.
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 engaged NewGen Strategies & Solutions, an independent consulting firm to
make recommendations for rates for the next five years. On May 21, 2018, NewGen presented their findings and
recommendations to City Council. Council responded to the recommendations by making adjustments to utility billing
rates and plans to follow NewGen’s recommendations for the coming years.
The City of Sanger, Texas 2019-2020 Annual Budget 49
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
Enterprise Fund Charges for Services
Electric Revenues
Waste Water Revenues
Water Revenues
General Fund Charges for Services
General Fund Charges for services includes billing for Sanitation and Recycling Services. These charges total
$935,500 and account for 4.2% of total revenues. This amount is an increase of 10.0% over last year’s projection of
$850,500.
Property Taxes
The collection of Property Taxes accounts for a total of $4,671,423 or 20.8% 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 $345,251 (8.0%) over the prior year
projection of $4,326,172. Property Tax revenues are expected to continue to rise in future years, the result of continued
growth.
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19
Property Tax Revenues
Sales Taxes
50 The City of Sanger, Texas 2019-2020 Annual Budget
The collection of Sales Taxes accounts for a total of $1,670,000 (7.4%) of the City’s projected revenues. Sales subject
to sales tax are taxed at a total of 8.25% (6.25% to the State of Texas) and 2.0% to the City of Sanger. Projected Sales
Taxes for 2018-19 are level with those projected for 2018-19 at $1,670,000. Sales Tax revenues are expected to rise
in future years, the result of continued growth.
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19
Sales Tax Revenues
OVERVIEW OF MAJOR EXPENDITURE CATEGORIES
Numerous expenditures are necessary to operate a municipality. Primary categories of expenditures include Salaries
& Benefits, Maintenance & Operations, and Capital Expenses. For the 2019-2020 budget, these three categories
combined total 76.9% of all expenditures.
Maintenance and Operations
With a total of $7,150,713, Maintenance and Operations expenditures account for 28.6% of total expenditures. The
bulk of this amount ($6,662,146) 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.
Salaries and Benefits
With a total of $6,653,096, Salaries and Benefits account for 26.6% of total expenditures. The General Fund accounts
for $4,032,362 of this amount. The General Fund accounts for 44.5 of 74 full-time employees and 29 of 29 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.
Capital Expenses
With a total of $5,447,000, Capital Expenditures account for 21.7% of total expenditures. The bulk of this amount
($4,150,000) is budgeted in the Enterprise Capital Projects Fund. The major components of this amount are
$2,500,000 for the relocation of City utilities along FM 455 and $1,000,000 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.
The City of Sanger, Texas 2019-2020 Annual Budget 51
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:
Fund
Projected Fund
Balance,
10/01/2019
Revenues &
Other Sources
Expenditures &
Other Uses
Projected Fund
Balance,
09/30/2020
Percent
Change
General Fund 5,221,712 8,276,364 8,276,364 5,221,712 0.0%
Debt Service Fund 4,576,180 818,773 828,453 4,566,500 -0.2%
Enterprise Fund 19,660,137 12,118,700 12,118,700 19,660,137 0.0%
Internal Service Fund (18,826)2,121,691 2,121,691 (18,826)0.0%
4A Fund 1,648,023 411,750 192,535 1,867,238 13.3%
4B Fund 1,210,644 386,000 327,500 1,269,144 4.8%
Capital Projects Fund 1,628,717 675,000 414,000 1,889,717 16.0%
Enterprise Capital Projects Fund 3,639,312 763,050 4,150,000 252,362 -93.1%
Special Revenue Funds 829,729 212,700 34,775 1,007,654 21.4%
Total 38,395,628 25,784,028 28,464,018 35,715,638 -7.0%
4A Fund
For the budget year, the 4A Fund is projected to have an increase in Fund Balance of $219,215 (13.3%). 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.
Capital Projects Fund
The Capital Projects Fund is projecting a 16.0% increase ($261,000) in Fund Balance this year. The funds will be
utilized in future years on additional projects: continued rehabilitation of various streets throughout the City; rebuilding
and expanding Marion Road; and Utility Road Tie-in across Railroad.
Enterprise Capital Projects Fund
The Enterprise Capital Projects Fund is projecting a decrease in Fund Balance of $3,386,950 (-93.1%). Both (1) the
construction of a new waste water treatment plant and (2) the relocation of utilities along FM 455 are infrequent and
massive projects which will use a large portion of fund balance. Budgeted projects in the current year include: Waste
Water Treatment Plant: Railroad Lift Station; Relocation of Utilities along FM 455; and Ranger Creek Outfall Pipeline.
Special Revenue Funds
The Special Revenue Funds are projecting an overall increase in Fund Balance of $177,925 (21.4%). The majority of
this is a $65,000 projected increase in the Parkland Dedication Fund and a $100,000 increase in the Roadway Impact
Fee Fund. The monies in both of these funds will be used for future neighborhood development projects.
52 The City of Sanger, Texas 2019-2020 Annual Budget
COMBINED FUNDS BUDGET SUMMARY (DETAILED)
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 4A Fund
Beginning Fund Balance 5,221,712 4,576,180 19,660,137 (18,626) 1,648,023
Revenues
Property Tax 4,065,250 606,173 - - -
Sales & Mixed Drink Tax 905,800 - - - 385,000
Franchise Fees 878,222 - - - -
Charges for Services 935,500 - 11,824,450 - -
Fees 834,961 - 211,000 - -
Licenses & Permits 343,070 - - - -
Fines 95,526 - - - -
Intergovernmental - - - - -
Interest Income 4,000 100 15,000 - 1,750
Miscellaneous 77,500 - 68,250 - -
Total Revenues 8,139,829 606,273 12,118,700 - 386,750
Other Sources
Transfers In 136,535 212,500 - 2,121,691 25,000
Total Other Sources 136,535 212,500 - 2,121,691 25,000
Total Revenues/Sources 8,276,364 818,773 12,118,700 2,121,691 411,750
Expenditures
Salaries & Benefits 4,032,362 - 1,341,008 1,169,866 108,360
Supplies & Materials 371,810 - 95,400 131,500 20,600
Maintenance & Operations 387,367 - 6,662,146 95,375 5,825
Contract Services 1,318,189 - 168,100 528,450 57,750
Utilities 89,600 - 305,700 116,000 -
Capital Expenses 621,000 - 131,500 80,500 -
Debt Service 51,535 776,918 1,571,942 - -
Court Costs 35,494 - - - -
Grant Expenses 57,500 - - - -
Total Expenditures 6,964,857 776,918 10,275,796 2,121,691 192,535
Other Uses
Transfers Out 1,311,507 51,535 1,842,904 - -
Total Other Uses 1,311,507 51,535 1,842,904 - -
Total Expenses/Uses 8,276,364 828,453 12,118,700 2,121,691 192,535
Excess of Revenues/Sources - (9,680) - - 219,215
over Expenditures/Uses
Ending Fund Balance 5,221,712 4,566,500 19,660,137 (18,626) 1,867,238
The City of Sanger, Texas 2019-2020 Annual Budget 53
4B Fund Capital
Projects Fund
Enterprise
Capital
Projects Fund
Special
Revenue
Funds
Total
Beginning Fund Balance 1,210,644 1,628,717 3,639,312 829,729 38,395,828
Revenues
Property Tax - - - - 4,671,423
Sales & Mixed Drink Tax 385,000 - - - 1,675,800
Franchise Fees - - - - 878,222
Charges for Services - - - - 12,759,950
Fees - - 600,000 165,000 1,810,961
Licenses & Permits - - - - 343,070
Fines - - - 11,000 106,526
Intergovernmental - - - - -
Interest Income 1,000 - 6,250 200 28,300
Miscellaneous - - - 36,500 182,250
Total Revenues 386,000 - 606,250 212,700 22,456,502
Other Sources
Transfers In - 675,000 156,800 - 3,327,526
Total Other Sources - 675,000 156,800 - 3,327,526
Total Revenues/Sources 386,000 675,000 763,050 212,700 25,784,028
Expenditures
Salaries & Benefits - - - 1,500 6,653,096
Supplies & Materials - - - 11,775 631,085
Maintenance & Operations - - - - 7,150,713
Contract Services 40,000 - - 21,500 2,133,989
Utilities - - - - 511,300
Capital Expenses 50,000 414,000 4,150,000 - 5,447,000
Debt Service - - - - 2,400,395
Court Costs - - - - 35,494
Grant Expenses - - - 57,500
Total Expenditures 90,000 414,000 4,150,000 34,775 25,020,572
Other Uses
Transfers Out 237,500 - - - 3,443,446
Total Other Uses 237,500 - - - 3,443,446
Total Expenses/Uses 327,500 414,000 4,150,000 34,775 28,464,018
Excess of Revenues/Sources 58,500 261,000 (3,386,950) 177,925 (2,679,990)
over Expenditures/Uses
Ending Fund Balance 1,269,144 1,889,717 252,362 1,007,654 35,715,838
54 The City of Sanger, Texas 2019-2020 Annual Budget
COMBINED FUNDS BUDGET SUMMARY
COMBINED BUDGET SUMMARY
FOR ALL FUNDS SUBJECT TO APPROPRIATION
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 42,468,681 37,706,474 37,706,474 38,395,828
Revenues
Property Tax 3,950,760 4,326,172 4,473,908 4,671,423
Sales & Mixed Drink Tax 1,738,636 1,675,000 1,491,484 1,675,800
Franchise Fees 832,689 851,668 813,408 878,222
Charges for Services 12,854,626 12,545,216 12,649,083 12,759,950
Fees 1,823,507 1,869,893 1,904,471 1,810,961
Licenses & Permits 322,230 363,070 308,480 343,070
Fines 100,190 123,000 86,489 106,526
Intergovernmental 3,465,562 1,000,000 434,436 -
Interest Income 35,323 28,300 186,212 28,300
Miscellaneous 184,703 182,250 294,388 182,250
Total Revenues 25,308,226 22,964,569 22,642,359 22,456,502
Other Sources
Transfers In 3,199,908 3,430,637 3,077,383 3,327,526
Total Other Sources 3,199,908 3,430,637 3,077,383 3,327,526
Total Revenues/Sources 28,508,134 26,395,206 25,719,742 25,784,028
Expenditures
Salaries & Benefits 5,278,215 6,321,684 5,560,682 6,653,096
Supplies & Materials 469,519 629,381 516,205 631,085
Maintenance & Operations 7,272,103 7,211,975 7,251,651 7,150,713
Contract Services 1,698,548 1,975,273 1,807,056 2,133,989
Utilities 434,676 526,150 412,318 511,300
Capital Expenses 12,545,863 5,536,933 3,398,684 5,447,000
Debt Service 1,781,620 2,867,871 2,819,479 2,400,395
Court Costs 30,829 48,406 27,872 35,494
Grant Expenses - 69,500 5,843 57,500
Total Expenditures 29,511,373 25,187,173 21,799,790 25,020,572
Other Uses
Transfers Out 3,758,968 3,430,637 3,230,598 3,443,446
Total Other Uses 3,758,968 3,430,637 3,230,598 3,443,446
Total Expenses/Uses 33,270,341 28,617,810 25,030,388 28,464,018
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 37,706,474 35,483,870 38,395,828 35,715,838
(4,762,207) (2,222,604) 689,354 (2,679,990)
The City of Sanger, Texas 2019-2020 Annual Budget 55
GE
N
E
RA
L
F
U
N
D
56 The City of Sanger, Texas 2019-2020 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.
The City of Sanger, Texas 2019-2020 Annual Budget 57
GENERAL FUND BUDGET SUMMARY
60%
11%
21%
4%
2%2%
General Fund Revenues 2019-20
Taxes
Franchise Fees
Fees & Services
Licenses & Permits
Other
Transfers In
49%
4%5%
16%
1%
7%
1%1%
16%
General Fund Expenditures 2019-20
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Debt Service
Other
Transfers Out
58 The City of Sanger, Texas 2019-2020 Annual Budget
GENERAL FUND BUDGET SUMMARY
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 3,169,283 4,379,986 4,379,986 5,221,712
Revenues
Taxes 4,147,798 4,536,116 4,371,911 4,971,050
Franchise Fees 832,689 851,668 813,408 878,222
Solid Waste 833,752 850,500 917,455 935,500
Licenses & Permits 322,230 363,070 308,480 343,070
Fines 89,572 112,000 74,466 95,526
Fire & EMS 747,319 776,877 768,289 724,329
Police & Animal Control 51,863 52,166 69,776 53,282
Parks & Recreation 34,396 33,500 24,639 32,000
Library 25,380 25,350 24,279 25,350
Interest Income 4,508 4,000 10,716 4,000
Miscellaneous 68,250 77,500 56,222 77,500
Total General Fund Revenues 7,157,757 7,682,747 7,439,641 8,139,829
Other Sources
Transfers In 292,999 214,352 214,352 136,535
Total Other Sources 292,999 214,352 214,352 136,535
Total Revenues/Sources 7,450,756 7,897,099 7,653,993 8,276,364
Expenditures
Salaries & Benefits 3,052,665 3,783,153 3,204,122 4,032,362
Supplies & Materials 304,859 368,450 315,349 371,810
Maintenance & Operations 363,942 506,257 405,547 387,367
Contract Services 1,086,770 1,219,189 1,204,810 1,318,189
Utilities 79,758 89,350 76,569 89,600
Capital Expenses 227,621 324,222 237,184 621,000
Debt Service 129,351 129,353 129,352 51,535
Court Costs 30,829 48,406 27,872 35,494
Grant Expenses - 69,500 5,843 57,500
Total Expenditures 5,275,795 6,537,880 5,606,648 6,964,857
Other Uses
Transfers Out 964,258 1,284,320 1,205,619 1,311,507
Total Other Uses 964,258 1,284,320 1,205,619 1,311,507
Total Expenses/Uses 6,240,053 7,822,200 6,812,267 8,276,364
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 4,379,986 4,454,885 5,221,712 5,221,712
1,210,703 74,899 841,726 -
The City of Sanger, Texas 2019-2020 Annual Budget 59
GENERAL FUND REVENUES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Taxes
4310 Property Tax 3,232,919 3,598,116 3,657,925 4,015,250
4311 Delinquent Prop. Tax 15,308 15,000 28,495 25,000
4321 Penalty & Interest Prop. Tax 27,321 18,000 66,207 25,000
4325 Sales Tax 866,386 900,000 613,008 900,000
4350 Mixed Drink Tax 5,864 5,000 6,276 5,800
Total Taxes 4,147,798 4,536,116 4,371,911 4,971,050
Franchise Fees
4460 Century Link 6,656 7,000 5,876 6,500
4461 ATMOS 47,332 48,000 53,914 54,000
4465 Suddenlink 37,804 42,000 28,424 42,000
4470 COSERV 88,880 77,000 65,233 90,000
4480 Cebridge 1,974 2,400 1,168 2,000
4483 Water 96,179 107,342 96,095 111,119
4484 Sewer 94,080 106,109 94,080 109,979
4485 Sanger Electric 406,000 403,217 406,000 404,024
4489 Progressive 45,311 50,400 50,484 50,400
4490 Roll-offs 7,380 8,000 10,382 8,000
4495 ROW fees 1,093 200 1,752 200
Total Franchise Fees 832,689 851,668 813,408 878,222
Solid Waste
4190 Sanitation Billing 823,206 840,000 906,093 925,000
4191 Sanitation Penalties 10,546 10,500 11,362 10,500
Total Solid Waste 833,752 850,500 917,455 935,500
Licenses & Permits
4510 Building Permits 261,341 250,000 237,815 250,000
4511 Zoning and Plats 30,834 32,500 21,535 20,000
4512 Engineering Inspection Fee 0 0 22,781 30,000
4513 Civil Plan Review Fees 5,175 57,500 4,129 20,000
4515 Street Cut Permit 1,020 1,000 2,500 1,000
4520 Health Permits 16,200 17,500 15,400 17,500
4530 Electrical Licenses 75 0 0 0
4540 Plumbing Licenses 0 0 0 0
4545 Fire Alarm/Sprinkler 1,475 200 200 200
4550 AC & Mechanical 525 1,500 225 1,500
4555 Irrigation 0 1,000 75 1,000
4560 Solicitor Permits 3,150 0 750 0
4575 RV Park Annual Permit 1,370 1,370 1,510 1,370
4581 Beer & Wine Permit 1,065 500 1,560 500
Total Licenses & Permits 322,230 363,070 308,480 343,070
60 The City of Sanger, Texas 2019-2020 Annual Budget
GENERAL FUND REVENUES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Fines
4600 Default/Court 850 520 653 850
4603 Judicial Fee- County-JFCT 2,206 3,040 2,098 2,500
4604 Judicial Fee-City 245 336 240 300
4607 State Traffic Fee 4,947 9,840 4,443 6,200
4608 Consolidated Court Fee 16,342 22,504 15,542 18,000
4609 State Jury Fee 1,634 2,256 1,566 1,800
4615 Child Safety Court Cost 795 2,648 550 1,000
4617 Insurance & Dismissal Fees 220 80 170 400
4620 Special Expense Fee 12,206 20,000 12,732 13,000
4621 Truancy Prevention Fund 755 1,120 767 900
4625 Fines 35,179 35,440 25,382 35,440
4626 Impound Fees 0 0 120 0
4627 Warrant Fees 3,950 2,880 2,418 4,000
4628 Arrest Fees 1,706 2,400 1,285 2,000
4630 LEOSE-Police 0 0 0 0
4637 Traffic Code 495 1,440 432 700
4639 Civil Justice Fee 24 48 20 50
4640 Defensive Driving Fee 340 592 320 475
4642 Cash Bonds Court 216 0 0 0
4643 Time Payment Local 385 576 288 576
4645 Municipal Service Bureau 4,077 3,880 3,087 4,000
4646 Time Payment State 385 560 288 560
4648 Truancy Defensive Fund 815 1,120 775 900
4651 TLFTA1 1,200 480 860 1,200
4652 TLFTA2 360 136 258 400
4653 TLFTA3 240 104 172 275
Total Fines 89,572 112,000 74,466 95,526
Fire & EMS
4740 Fire Denton Co. Interlocal 10,000 10,000 22,100 10,000
4750 EMS Denton Co. Interlocal 301,252 250,000 255,041 250,000
4765 Fire Grant Funding 0 191,877 0 139,329
4772 Emergicon Revenue 318,209 325,000 402,873 325,000
4773 Texas Supplemental Amb 56,400 0 59,762 0
4774 Hurricane Relief Reimbursement 61,458 0 28,513 0
Total Fire & EMS 747,319 776,877 768,289 724,329
The City of Sanger, Texas 2019-2020 Annual Budget 61
GENERAL FUND REVENUES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Police and Animal Control
4050 Animal Control Fees 1,745 1,250 1,450 1,250
4055 Mowing Fees 7,127 6,000 18,024 6,000
4056 Police Fees 3,362 3,000 3,237 3,000
4057 Sanger ISD Resource Officer 39,629 40,716 42,585 41,832
4058 State Reimbursements 0 1,200 4,480 1,200
Total Police and Animal Control 51,863 52,166 69,776 53,282
Parks & Recreation
4031 Park Concessions 0 0 0 0
4032 Community Center Fees 16,715 15,000 15,955 15,000
4033 Park & Ballfield Revenues 10,412 10,000 5,334 10,000
4034 Tournament Fees 1,450 2,000 0 2,000
4035 Special Events 3,524 3,000 2,300 3,000
4036 Church Rental Fees 2,295 3,500 1,050 2,000
Total Parks and Recreation 34,396 33,500 24,639 32,000
Library
4180 Library Misc.89 75 123 75
4181 Library Fines 716 1,000 230 1,000
4182 Library Copies 3,249 3,000 2,965 3,000
4183 Inter Library loan 1,617 1,500 64 1,500
4184 Library Cards 66 75 59 75
4185 Lost Books 268 400 167 400
4186 Yoga Class Charges 3,675 3,500 4,871 3,500
4189 Denton Co Interlocal Agreement 15,700 15,800 15,800 15,800
Total Library 25,380 25,350 24,279 25,350
4800 Interest Income 4,508 4,000 10,716 4,000
Interest Income 4,508 4,000 10,716 4,000
62 The City of Sanger, Texas 2019-2020 Annual Budget
GENERAL FUND REVENUES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Miscellaneous Income
4009 Proceeds from Sale of Assets 20,289 25,000 0 25,000
4900 Rental Income 9,587 22,500 22,885 22,500
4930 Returned Check Fees 35 0 35 0
4910 Misc. Income GF 27,070 17,000 11,113 17,000
4946 Insurance Damage Reimbursement 10,594 13,000 22,149 13,000
4949 Construction Income 675 0 40 0
Total Miscellaneous 68,250 77,500 56,222 77,500
Total General Fund Revenues 7,157,757 7,682,747 7,439,641 8,139,829
Transfers
4980 PILOT from EF 85,000 85,000 85,000 85,000
4980 Transfer from EF 100,000 0 0 0
4987 From DSF 107,999 129,352 129,352 51,535
Total Transfers 292,999 214,352 214,352 136,535
Total General Fund Revenues & Transfers 7,450,756 7,897,099 7,653,993 8,276,364
The City of Sanger, Texas 2019-2020 Annual Budget 63
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 1,111,706 1,242,324 1,174,358 1,339,500 97,176 7.82%
Supplies & Materials 38,146 52,100 49,025 52,100 - 0.00%
Maintenance & Operations 56,451 80,000 50,911 80,000 - 0.00%
Contract Services 104,508 136,234 92,967 144,405 8,171 6.00%
Utilities 5,696 6,000 6,211 6,000 - 0.00%
Capital Expenses 90,702 186,822 147,669 114,000 (72,822) -38.98%
Total 1,407,209 1,703,480 1,521,141 1,736,005 32,525 1.91%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 16 16 16
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Police Department are provided in the September 2019 report on page
217 of this document.
64 The City of Sanger, Texas 2019-2020 Annual Budget
POLICE DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 774,080 839,985 844,449 923,000
5111 Merit Increase - 29,400 - -
5117 Vacation Compensation 6,468 6,800 7,009 13,000
5120 Overtime 41,202 35,000 29,663 45,000
5125 Longevity Pay 7,208 7,544 9,104 8,300
5129 Cell Phone Allowance 8,250 9,000 8,700 9,000
5130 F I C A 62,606 70,972 66,979 77,000
5140 Retirement 65,911 74,404 73,506 83,000
5150 Health Insurance 124,140 124,800 119,927 132,600
5160 Worker's Compensation 19,884 42,889 14,537 47,000
5170 T.E.C.1,947 1,530 484 1,600
5180 Medical/Physicals - - - -
5182 Background Checks 10 - - -
Total 51-Salaries And Benefits 1,111,706 1,242,324 1,174,358 1,339,500
52-Supplies And Materials
5210 Office Supplies 5,918 5,500 3,239 5,500
5230 Advertising - - - -
5235 Dues And Subscriptions 546 - 810 -
5240 Conferences And Training 5,370 - 8,129 -
5245 Janitorial Supplies, Etc.- 500 - 500
5255 Wearing Apparel 13,377 10,000 7,905 10,000
5260 Safety Equipment 5,641 11,200 7,031 11,200
5265 Drug Prev & Investigation 711 7,000 317 7,000
5266 Child Safety - 1,500 - 1,500
5275 Filing Fees 720 500 1,230 500
5280 Computer Systems 5,863 900 20,364 900
5298 Non Capital Supplies And Materials - 15,000 - 15,000
Total 52-Supplies And Materials 38,146 52,100 49,025 52,100
53-Maintenance And Operations
5310 R& M Building - - - -
5320 Motor Vehicle Fuel 43,542 56,000 37,344 56,000
5325 R & M Motor Vehicle 11,018 20,000 12,007 20,000
5326 R & M Minor Equipment 50 1,500 118 1,500
5332 Office Machine Lease 1,841 2,500 1,442 2,500
Total 53-Maintenance And Operations 56,451 80,000 50,911 80,000
The City of Sanger, Texas 2019-2020 Annual Budget 65
POLICE DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
54-Contract Services
5430 Professional Services 27,452 40,500 11,016 40,500
5431 Forensic Analysis Services - 12,000 - 12,000
5450 Technical Support 29,003 25,000 32,191 32,500
5451 Annual Software Support 12,055 22,500 13,526 22,500
5460 Dispatch Services 35,998 36,234 36,234 36,905
Total 54-Contract Services 104,508 136,234 92,967 144,405
55-Utilities
5515 Electric - - - -
5516 Gas Utilities - - - -
5520 Cell Phone 5,696 6,000 6,211 6,000
Total 55-Utilities 5,696 6,000 6,211 6,000
61-Capital Outlay
6125 Computer Hardware - 77,050 37,645 -
6130 Vehicles 84,663 100,772 101,984 105,000
6135 Police Vehicles 6,039 - - -
6145 Police Equipment - 9,000 8,040 9,000
Total 61-Capital Outlay 90,702 186,822 147,669 114,000
Total 20-Police 1,407,209 1,703,480 1,521,141 1,736,005
66 The City of Sanger, Texas 2019-2020 Annual Budget
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 55,335 57,973 56,055 61,790 3,817 6.58%
Supplies & Materials 71,733 69,500 51,325 69,500 - 0.00%
Maintenance & Operations 4,985 5,500 3,480 5,500 - 0.00%
Total 132,053 132,973 110,860 136,790 3,817 2.87%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 1 1 1
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
The City of Sanger, Texas 2019-2020 Annual Budget 67
ANIMAL CONTROL DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Salaries 37,698 38,004 39,212 42,000
5111 Merit Increase - 1,330 - -
5117 Vacation Compensation 710 750 745 700
5120 Overtime 87 1,000 274 1,000
5125 Longevity Pay 264 312 312 400
5129 Cell Phone Allowance 600 600 600 600
5130 F I C A 3,012 3,213 3,142 3,400
5140 Retirement 3,097 3,369 3,362 3,600
5150 Health Insurance 8,547 7,800 7,845 7,800
5160 Worker's Compensation 1,182 1,495 532 2,200
5170 T.E.C.138 100 31 90
Total 51-Salaries And Benefits 55,335 57,973 56,055 61,790
52-Supplies And Materials
5210 Office Supplies - 50 48 50
5235 Dues And Subscriptions 85 250 50 250
5240 Conferences And Training 295 100 350 100
5245 Janitorial Supplies - 900 - 900
5248 Animal Care Expense 70,480 66,500 50,184 66,500
5250 Tools & Equipment - 500 - 500
5255 Wearing Apparel 723 700 693 700
5260 Safety Equipment 150 500 - 500
5280 Computers, Printers, Etc - - - -
Total 52-Supplies And Materials 71,733 69,500 51,325 69,500
53-Maintenance And Operations
5320 Motor Vehicle Fuel 4,010 4,000 3,298 4,000
5325 R & M Motor Vehicle 975 1,000 182 1,000
5326 R & M Minor Equipment - 500 - 500
Total 53-Maintenance And Operations 4,985 5,500 3,480 5,500
Total 22-Animal Control 132,053 132,973 110,860 136,790
68 The City of Sanger, Texas 2019-2020 Annual Budget
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 712,276 1,164,162 762,970 1,228,372 64,210 5.52%
Supplies & Materials 97,590 127,500 121,468 127,500 - 0.00%
Maintenance & Operations 58,718 76,750 61,232 84,000 7,250 9.45%
Contract Services 56,391 54,105 65,648 72,784 18,679 34.52%
Utilities 4,193 4,000 3,462 4,200 200 5.00%
Capital Expenses 39,868 28,400 - 255,000 226,600 797.89%
Debt Service 77,816 77,817 77,817 - (77,817) -100.00%
Grant Expenses - 69,500 5,843 57,500 (12,000) -17.27%
Total 1,046,852 1,602,234 1,098,440 1,829,356 227,122 735.11%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 7 8 9
Part Time 24 24 24
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Fire Department are provided in the September 2019 report on page
219 of this document.
The City of Sanger, Texas 2019-2020 Annual Budget 69
FIRE DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Salaries 318,696 438,619 447,545 472,500
5111 Merit Increase - 15,352 - -
5112 Temp/Part-Time Salaries 158,044 240,000 82,049 250,000
5117 Vacation Compensation 1,249 1,350 1,308 4,400
5120 Overtime 69,168 56,313 58,829 60,000
5125 Longevity Pay 2,836 3,072 2,696 3,400
5126 Special Pay 10,241 14,954 12,871 15,000
5129 Cell Phone Allowance 600 600 600 600
5130 F I C A 41,301 58,925 44,512 61,500
5140 Retirement 26,407 39,447 33,132 42,400
5145 Pension Fund 3,035 - 1,681 6,000
5150 Health Insurance 51,154 70,200 59,141 78,000
5160 Worker's Compensation 15,417 29,963 7,807 1,100
5165 Disability Insurance 9,866 - 9,866 10,000
5170 T.E.C.4,262 3,490 933 37,700
5199 Grant Funded Personnel - 191,877 - 185,772
Total 51-Salaries And Benefits 712,276 1,164,162 762,970 1,228,372
52-Supplies And Materials
5210 Office Supplies 1,771 2,500 3,407 2,500
5215 Food 1,115 2,000 977 2,000
5223 Chemical Supplies 750 - 24 -
5225 Maps & Subscriptions - 1,250 968 1,250
5230 Advertising/Public Education 2,107 500 3,225 500
5235 Dues & Registration 12,163 3,250 8,381 3,250
5240 Conferences And Training 5,275 15,000 7,709 15,000
5245 Janitorial Supplies - 5,000 - 5,000
5250 Tools & Equipment 902 2,500 1,033 2,500
5255 Wearing Apparel 11,075 11,000 8,470 11,000
5260 Safety Equipment 19,192 33,000 48,686 33,000
5262 Ems Supplies 35,878 38,500 29,936 38,500
5280 Computer Systems 7,362 8,000 4,165 8,000
5285 Furniture & Fixtures - 5,000 4,487 5,000
Total 52-Supplies And Materials 97,590 127,500 121,468 127,500
70 The City of Sanger, Texas 2019-2020 Annual Budget
FIRE DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
53-Maintenance And Operations
5310 R & M Building - - - -
5320 Motor Vehicle Fuel 21,518 19,000 19,343 19,000
5325 R & M Motor Vehicle 24,580 18,500 18,310 25,750
5326 R & M Minor Equipment 5,334 11,500 10,120 11,500
5345 Lease Equipment 5,189 5,000 4,467 5,000
5375 Minor Equipment 2,097 1,750 784 1,750
5376 Hep. B Immunizations - 1,000 - 1,000
5390 Radios Fire Dept.- 20,000 8,208 20,000
Total 53-Maintenance And Operations 58,718 76,750 61,232 84,000
54-Contract Services
5420 Contractual Services - 3,500 3,000 3,500
5430 Professional Services/Emergicon 35,231 15,000 29,493 15,000
5450 Technical Support 8,752 15,500 16,823 12,000
5451 Annual Software Support 1,605 3,000 1,685 6,609
5453 EMS Vending Services - 4,200 1,742 4,200
5454 Physio Control Annual Maintenance - - - 18,570
5460 Dispatch Services 10,803 12,905 12,905 12,905
Total 54-Contract Services 56,391 54,105 65,648 72,784
55-Utilities
5520 Cell Phone 4,193 4,000 3,462 4,200
Total 55-Utilities 4,193 4,000 3,462 4,200
56-Grant Expense
5610 Grant Expense - 7,500 5,843 7,500
5624 Grant Match - 62,000 - 50,000
Total 56-Grant Expense - 69,500 5,843 57,500
61-Capital Outlay
6135 Mobile Equipment 39,868 - - 226,600
6145 Fire Equipment - 28,400 - 28,400
Total 61-Capital Outlay 39,868 28,400 - 255,000
70-Debt Payments
7006 Lease Payment 73,425 75,589 75,588 -
7099 Interest Expense 4,391 2,228 2,229 -
Total 70-Debt Payments 77,816 77,817 77,817 -
Total 24-Fire And Ambulance 1,046,852 1,602,234 1,098,440 1,829,356
The City of Sanger, Texas 2019-2020 Annual Budget 71
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 104,383 117,189 117,903 136,500 $19,311 16.48%
Supplies & Materials 5,570 5,300 3,754 6,000 $700 13.21%
Maintenance & Operations 924 1,200 841 1,000 ($200)-16.67%
Contract Services 26,214 27,000 28,218 18,500 ($8,500)-31.48%
Court Costs 30,829 48,406 27,872 35,494 ($12,912)-26.67%
Total 167,920 199,095 178,588 197,494 (1,601) -0.80%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 2 2 2
Part Time 2 2 2
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Municipal Court Department are provided in the September 2019
report on page 218 of this document.
72 The City of Sanger, Texas 2019-2020 Annual Budget
MUNICIPAL COURT DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 74,348 81,826 84,538 87,900
5111 Merit Increase - 2,864 - -
5112 Part Time Salaries - - - 13,500
5117 Vacation Compensation - - 1,040 1,400
5120 Overtime 435 500 496 500
5125 Longevity Pay 964 1,060 1,052 1,200
5130 F I C A 6,739 7,624 7,684 8,000
5140 Retirement 5,960 6,917 7,122 7,500
5150 Health Insurance 15,240 15,600 15,695 15,600
5160 Worker's Compensation 145 479 152 500
5170 T.E.C.552 319 124 400
Total 51-Salaries And Benefits 104,383 117,189 117,903 136,500
52-Supplies And Materials
5210 Office Supplies 2,283 1,800 1,521 1,800
5235 Dues And Subscriptions 878 1,100 776 1,550
5240 Conferences And Training 750 1,100 1,403 1,550
5255 Wearing Apparel - - 54 -
5280 Computers, Printers, Etc.1,659 1,000 - 800
5285 Furniture & Fixtures - 300 - 300
Total 52-Supplies And Materials 5,570 5,300 3,754 6,000
53-Maintenance And Operations
5310 R & M Building - - - -
5332 Office Machine Lease 924 1,200 841 1,000
Total 53-Maintenance And Operations 924 1,200 841 1,000
54-Contract Services
5424 Court Services 13,133 13,500 13,300 -
5425 Legal Services 8,368 8,500 10,025 10,000
5426 Credit Card Fees 1,363 2,500 1,265 2,500
5450 Technical Support 772 2,500 546 6,000
5451 Annual Software Support 2,578 - 3,082 -
Total 54-Contract Services 26,214 27,000 28,218 18,500
The City of Sanger, Texas 2019-2020 Annual Budget 73
MUNICIPAL COURT DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
57-Municipal Fees
5703 Judicial Fee County Jfct 2,179 3,300 2,147 2,400
5707 State Traffic Fee 4,614 11,600 4,059 6,000
5708 Consolidated Court Cost 04 14,528 21,600 14,312 16,000
5709 State Jury Fee -Sjrf 1,453 2,500 1,431 1,750
5710 Consolidated Court Cost - 60 - 60
5714 Juvenile Crime & Delinquency - 18 - 20
5719 Jcpt - 12 - 14
5721 Tpf Fees 745 830 572 850
5724 Technolgy Fund Expenses 504 - - -
5725 Municipal Court Over Payments - 16 30 20
5731 Fugitive Apprehension - 60 - 60
5733 Ctvoc - 72 - 75
5734 Idf (Court)730 990 716 800
5735 Child Safety &Seat Belt Viol - 60 - 60
5736 Corr.Mgt.Instit.Cjcf - 16 - 10
5738 Child Safety Seats - 32 - 35
5739 Civil Justice Fees 16 40 18 40
5745 Collection Agency Fee 4,230 5,000 2,902 5,000
5746 Time Payment State 385 900 288 600
5751 Tlfta1 - State 1,200 900 1,067 1,300
5752 0Tlfta2 - Omni 245 400 330 400
Total 57-Municipal Fees 30,829 48,406 27,872 35,494
Total 26-Municipal Court 167,920 199,095 178,588 197,494
74 The City of Sanger, Texas 2019-2020 Annual Budget
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 248,893 313,622 310,146 466,500 $152,878 48.75%
Supplies & Materials 10,476 14,500 17,723 17,500 $3,000 20.69%
Maintenance & Operations 2,310 2,990 2,353 2,875 ($115)-3.85%
Contract Services 34,075 91,740 60,099 74,740 ($17,000)-18.53%
Capital Expenses - - - 76,000 $76,000 -
Total 295,754 422,852 390,321 637,615 214,763 50.79%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 3 4 6
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Encourage the establishment of new commercial business and the expansion of existing
businesses in Sanger.
Improve the relationship of mixed land uses and provide optimum opportunity to live and work
in Sanger.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Development Services Department are provided in the September
2019 report on page 230 of this document.
The City of Sanger, Texas 2019-2020 Annual Budget 75
DEVELOPMENT SERVICES DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Salaries 189,321 230,274 237,911 348,400
5111 Merit Increase - 8,060 - -
5120 Overtime 119 - 409 3,900
5125 Longevity Pay 444 2,000 572 3,400
5129 Cell Phone Allowance 1,000 592 1,800 900
5130 F I C A 13,866 1,800 17,613 3,000
5140 Retirement 14,988 18,416 19,700 27,500
5150 Health Insurance 27,440 19,307 31,333 29,700
5160 Worker's Compensation 1,286 31,200 671 46,800
5170 T.E.C.429 1,613 137 2,300
5180 Medical Physicals - 360 - 600
Total 51-Salaries And Benefits 248,893 313,622 310,146 466,500
52-Supplies And Materials
5200 Books & Supplies - - - 700
5210 Office Supplies 1,891 1,600 1,693 1,600
5230 Advertisement 965 - 57 1,000
5235 Dues And Subscriptions 2,444 1,500 3,797 2,400
5240 Conferences And Training 2,899 3,500 3,255 4,000
5241 Certifications & Training - - - 700
5245 Janitorial Supplies - 4,000 - -
5250 Tools & Equipment - - - 200
5255 Wearing Apparel 430 400 65 400
5275 Filing Fees 1,218 1,500 1,347 1,500
5280 Computer Systems 629 2,000 7,509 4,000
5285 Furniture & Fixtures - - - 1,000
Total 52-Supplies And Materials 10,476 14,500 17,723 17,500
53-Maintenance And Operations
5320 Motor Vehicle Fuel 1,023 1,300 933 1,300
5325 R & M Motor Vehicle 243 600 423 600
5332 Office Machine Lease 1,037 940 997 825
5345 Lease Equipment 7 150 - 150
Total 53-Maintenance And Operations 2,310 2,990 2,353 2,875
76 The City of Sanger, Texas 2019-2020 Annual Budget
DEVELOPMENT SERVICES DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
54-Contract Services
5426 Credit Card Fees 609 1,500 502 1,000
5430 Professional Services 13,199 65,000 37,045 15,000
5440 Health Inspections 8,850 10,000 8,400 10,000
5450 Technical Support 3,553 4,500 6,244 8,000
5451 Annual Software Support 7,864 10,740 7,908 10,740
5455 Comprehensive Plan Update - - - 30,000
Total 54-Contract Services 34,075 91,740 60,099 74,740
61-Capital Outlay
6130 Vehicles - - - 76,000
Total 61-Capital Outlay - - - 76,000
Total 28-Development Services 295,754 422,852 390,321 637,615
The City of Sanger, Texas 2019-2020 Annual Budget 77
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 260,400 291,953 231,395 243,800 (48,153) -16.49%
Supplies & Materials 5,894 11,700 6,015 8,200 (3,500) -29.91%
Maintenance & Operations 180,440 265,500 219,595 136,500 (129,000) -48.59%
Contract Services 950 1,000 626 1,000 - 0.00%
Utilities 51,102 55,000 47,938 55,000 - 0.00%
Capital Expenses 51,843 72,000 - 142,000 70,000 97.22%
Debt Service 51,535 51,536 51,535 51,535 (1) 0.00%
Total 602,164 748,689 557,104 638,035 (110,654) -14.78%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 4 4 4
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Improve Sanger’s street network.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Street Department are provided in the September 2019 report on page
235 of this document.
78 The City of Sanger, Texas 2019-2020 Annual Budget
STREET DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 178,970 191,868 163,858 164,500
5111 Merit Increase - 6,715 - -
5117 Vacation Compensation 1,483 1,600 1,200 2,600
5120 Overtime 1,897 500 444 500
5125 Longevity 1,484 1,532 1,572 1,700
5129 Cell Phone Allowance 600 1,200 600 600
5130 F I C A 15,152 15,562 12,203 13,000
5140 Retirement 16,328 16,314 13,739 14,000
5150 Health Insurance 35,344 31,200 29,021 31,200
5160 Workers Comp 8,466 25,081 8,638 15,300
5170 T.E.C.619 381 120 400
5180 Medical/Physicals 57 - - -
Total 51-Salaries And Benefits 260,400 291,953 231,395 243,800
52-Supplies And Materials
5223 Chemical Supplies 582 2,000 99 1,000
5235 Dues And Subscriptions 507 - - -
5240 Conferences And Training 166 2,000 311 1,000
5250 Tools & Equipment 1,153 1,500 1,074 1,500
5255 Wearing Apparel 2,104 4,000 3,215 2,500
5260 Safety Equipment 1,382 2,200 1,316 2,200
Total 52-Supplies And Materials 5,894 11,700 6,015 8,200
53-Maintenance And Operations
5310 R & M Building - - - -
5320 Motor Vehicle Fuel 10,505 12,000 9,139 11,000
5325 R & M Motor Vehicle 19,111 12,000 7,567 12,000
5326 R & M Minor Equipment 2,492 4,000 1,336 3,500
5360 System Maintenance 140,978 225,000 199,656 100,000
5380 Street Signs 7,354 12,500 1,897 10,000
Total 53-Maintenance And Operations 180,440 265,500 219,595 136,500
54-Contract Services
5420 Contract Services 950 1,000 626 1,000
Total 54-Contract Services 950 1,000 626 1,000
The City of Sanger, Texas 2019-2020 Annual Budget 79
STREET DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
55-Utilities
5515 Electric 51,102 55,000 47,938 55,000
Total 55-Utilities 51,102 55,000 47,938 55,000
61-Capital Outlay
6113 Sidewalk Improvements 42,995 50,000 - 20,000
6115 Cul De Sac Replacement - - - 70,000
6120 Building Improvements 8,848 10,000 - -
6130 Vehicles - 7,000 - 52,000
6145 Streets Equipment - 5,000 - -
Total 61-Capital Outlay 51,843 72,000 - 142,000
70-Debt Payments
7006 Lease Payment 40,931 42,301 42,347 43,716
7099 Interest Expense 10,604 9,235 9,188 7,819
Total 70-Debt Payments 51,535 51,536 51,535 51,535
Total 30-Streets 602,164 748,689 557,104 638,035
80 The City of Sanger, Texas 2019-2020 Annual Budget
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 282,040 289,069 250,605 236,900 (52,169) -18.05%
Supplies & Materials 28,934 40,100 23,120 40,100 - 0.00%
Maintenance & Operations 56,453 69,567 61,380 69,992 425 0.61%
Contract Services 104,227 131,800 108,478 147,800 16,000 12.14%
Utilities 18,767 24,350 18,958 24,400 50 0.21%
Capital Expenses 45,208 37,000 89,515 34,000 (3,000) -8.11%
Total 535,629 591,886 552,056 553,192 (38,694) -6.54%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 4 4 3.5
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Encourage development and preservation of the Historic Sanger Downtown area.
Develop, expand, and maintain the Sanger Park System with a variety of parks, open spaces
and recreational facilities.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Parks Department are provided in the September 2019 report on page
237 of this document.
The City of Sanger, Texas 2019-2020 Annual Budget 81
PARKS DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 186,676 188,270 164,103 158,500
5111 Merit Increase - 6,590 - -
5117 Vacation Compensation 1,192 1,300 2,054 2,500
5119 Standby Pay 108 3,512 4,631 3,600
5120 Overtime 10,715 6,000 9,311 6,000
5125 Longevity Pay 1,744 1,936 1,936 2,000
5128 Auto Allowance 6,000 6,000 6,000 3,000
5129 Cell Phone Allowance 600 600 600 300
5130 F I C A 15,595 16,387 13,986 13,500
5140 Retirement 16,304 17,180 15,303 14,500
5150 Health Insurance 33,796 31,200 29,064 27,300
5160 Worker's Compensation 8,758 9,661 3,488 5,300
5170 T.E.C.552 433 129 400
Total 51-Salaries And Benefits 282,040 289,069 250,605 236,900
52-Supplies And Materials
5210 Office Supplies 1,073 600 401 600
5211 Landscape Material 34 5,000 2,026 5,000
5223 Chemical Supplies 10,395 26,000 10,643 26,000
5230 Advertising 9,645 500 2,576 500
5235 Dues And Subscriptions 1,148 600 837 600
5240 Conferences And Training 1,877 3,000 2,387 3,000
5250 Tools & Equipment 2,458 2,800 1,966 2,800
5255 Wearing Apparel 2,304 1,600 2,284 1,600
Total 52-Supplies And Materials 28,934 40,100 23,120 40,100
53-Maintenance And Operations
5320 Motor Vehicle Fuel 8,788 13,000 9,307 13,000
5325 R & M Motor Vehicle 3,526 5,000 4,307 5,000
5326 R & M Minor Equipment 1,367 3,000 629 3,000
5329 Christmas Lights & Accessories 1,982 4,000 3,532 4,000
5332 Office Machine Lease 1,037 1,867 997 825
5333 Flags 2,720 1,500 1,500 2,000
5343 Park Maintenance 34,360 37,000 36,436 37,367
5345 Lease Equipment 2,400 3,200 4,484 3,800
5360 System Maintenance 273 1,000 188 1,000
Total 53-Maintenance And Operations 56,453 69,567 61,380 69,992
82 The City of Sanger, Texas 2019-2020 Annual Budget
PARKS DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
54-Contract Services
5450 Technical Support - - - 1,000
5471 Contract Tree Maintenance 9,000 7,200 18,439 7,200
5472 Contract Mowing 95,227 124,600 90,039 139,600
Total 54-Contract Services 104,227 131,800 108,478 147,800
55-Utilities
5515 Electric 18,482 24,000 18,727 24,000
5520 Cell Phone 285 350 231 400
Total 55-Utilities 18,767 24,350 18,958 24,400
61-Capital Outlay
6130 Vehicles 42,422 - - -
6140 Parks Improvements 2,786 37,000 89,515 34,000
Total 61-Capital Outlay 45,208 37,000 89,515 34,000
Total 32-Parks 535,629 591,886 552,056 553,192
The City of Sanger, Texas 2019-2020 Annual Budget 83
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 56,854 60,222 58,659 62,900 2,678 4.45%
Supplies & Materials 18,923 14,700 13,521 17,750 3,050 20.75%
Maintenance & Operations - 1,250 160 1,250 - 0.00%
Contract Services - - - 1,000 1,000 -
Total 75,777 76,172 72,340 82,900 6,728 8.83%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 1 1 1
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Develop, expand, and maintain the Sanger Park System with a variety of parks, open spaces
and recreational facilities.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Recreation Department are provided in the September 2019 report on
page 237 of this document.
84 The City of Sanger, Texas 2019-2020 Annual Budget
RECREATION DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 40,897 41,680 43,003 44,500
5111 Merit Increase - 1,459 - -
5117 Vacation Compensation - - - 700
5120 Overtime - 1,000 - 1,000
5125 Longevity Pay 260 308 308 400
5129 Cell Phone Allowance 600 600 600 600
5130 F I C A 3,196 3,446 3,346 3,600
5140 Retirement 3,284 3,613 3,590 3,900
5150 Health Insurance 8,479 7,800 7,798 7,800
5160 Worker's Compensation 138 216 - 300
5170 T.E.C.- 100 14 100
Total 51-Salaries And Benefits 56,854 60,222 58,659 62,900
52-Supplies And Materials
5215 Food 737 700 673 750
5230 Advertising 987 1,000 985 1,000
5235 Dues & Subscriptions 225 500 500 500
5240 Conferences & Training 164 500 500 500
5270 Program Supplies/Special Events 16,810 12,000 10,863 15,000
5280 Computers - - - -
Total 52-Supplies And Materials 18,923 14,700 13,521 17,750
53-Maintenance And Operations
5347 Vandalism Replacement - 250 160 250
5360 System Maintenance - 1,000 - 1,000
Total 53-Maintenance And Operations - 1,250 160 1,250
54-Contract Services
5450 Technical Support - - - 1,000
Total 54-Contract Services - - - 1,000
Total 34-Recreation 75,777 76,172 72,340 82,900
The City of Sanger, Texas 2019-2020 Annual Budget 85
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 220,778 246,639 242,031 256,100 9,461 3.84%
Supplies & Materials 27,593 33,050 29,398 33,160 110 0.33%
Maintenance & Operations 3,661 3,500 5,595 6,250 2,750 78.57%
Contract Services 5,215 7,310 7,380 7,960 650 8.89%
Total 257,247 290,499 284,404 303,470 12,971 4.47%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 3 3 3
Part Time 3 3 3
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Develop, expand, and maintain the Sanger Park System with a variety of parks, open spaces
and recreational facilities.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Library Department are provided in the September 2019 report on
page 238 of this document.
86 The City of Sanger, Texas 2019-2020 Annual Budget
LIBRARY DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 134,697 148,147 150,304 157,900
5111 Merit Increase - 6,418 - -
5112 Temp/Part Time Salaries 32,506 35,720 37,481 38,800
5117 Vacation Compensation 1,104 1,200 552 2,500
5125 Longevity Pay 1,296 200 1,440 200
5129 Cell Phone Allowance 1,200 1,440 1,200 1,600
5130 F I C A 12,985 1,200 14,576 1,200
5140 Retirement 10,875 14,828 12,555 15,500
5150 Health Insurance 25,366 12,621 23,488 13,500
5160 Worker's Compensation 607 23,400 301 23,400
5170 T.E.C.142 911 134 900
5180 Medical/Physicals - 554 - 600
Total 51-Salaries And Benefits 220,778 246,639 242,031 256,100
52-Supplies And Materials
5200 Print Books/Materials 7,744 9,000 9,469 9,000
5201 Periodicals 643 650 653 660
5202 E-Books And E-Audio 3,145 3,700 2,775 3,100
5203 Audiobooks 1,274 2,000 2,106 2,000
5204 DVDs 1,418 1,500 989 1,500
5205 Other Electronic Services 1,258 450 - 750
5206 Other Collection Materials - 300 - -
5207 Library Supplies 928 1,000 985 1,300
5208 Program Supplies 1,138 1,200 1,128 1,400
5209 Yoga Services 3,911 5,000 3,850 5,000
5210 Office Supplies 2,423 2,500 2,354 2,500
5215 Food 63 75 13 125
5235 Dues & Registrations 1,555 - 1,118 -
5240 Conferences And Training 1,528 1,675 1,973 1,675
5245 Janitorial Supplies - 1,750 - 2,050
5280 Computer Systems 565 1,200 797 1,200
5285 Furniture And Fixtures - 1,050 1,188 900
Total 52-Supplies And Materials 27,593 33,050 29,398 33,160
53-Maintenance And Operations
5326 R&M Minor Equipment 566 700 611 1,000
5332 Office Machine Lease 3,095 2,800 4,984 5,250
Total 53-Maintenance And Operations 3,661 3,500 5,595 6,250
The City of Sanger, Texas 2019-2020 Annual Budget 87
LIBRARY DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
54-Contract Services
5420 Contractual Services 2,513 3,050 2,722 3,200
5430 Professional Services 400 - - -
5450 Technical Support 561 1,100 1,110 1,100
5451 Annual Software Support 1,741 3,160 3,548 3,660
Total 54-Contract Services 5,215 7,310 7,380 7,960
Total 42-Library 257,247 290,499 284,404 303,470
88 The City of Sanger, Texas 2019-2020 Annual Budget
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Contract Services 755,190 770,000 841,394 850,000 80,000 10.39%
Total Solid Waste 755,190 770,000 841,394 850,000 80,000 10.39%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 0 0 0
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
The City of Sanger, Texas 2019-2020 Annual Budget 89
SOLID WASTE DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
54-Contract Services
5420 Contractual 755,190 770,000 841,394 850,000
Total 54-Contract Services 755,190 770,000 841,394 850,000
Total 66-Solid Waste 755,190 770,000 841,394 850,000
90 The City of Sanger, Texas 2019-2020 Annual Budget
TRANSFERS TO OTHER FUNDS
Overview
The City transfers between funds in order to properly account for revenues and expenses.
Expenditure Summary
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Transfers 964,258 1,284,320 1,205,619 1,311,507 27,187 2.12%
Total 964,258 1,284,320 1,205,619 1,311,507 27,187 2.12%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 0 0 0
Part Time 0 0 0
The City of Sanger, Texas 2019-2020 Annual Budget 91
TRANSFERS TO OTHER FUNDS
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
74-Transfers
7404 Transfer To Capital Improvement Fund 460,000 675,000 675,000 675,000
7499 Transfer To Internal Service Fund 504,258 609,320 530,619 636,507
Total Transfers 964,258 1,284,320 1,205,619 1,311,507
92 The City of Sanger, Texas 2019-2020 Annual Budget
The City of Sanger, Texas 2019-2020 Annual Budget 93
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94 The City of Sanger, Texas 2019-2020 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 $0.591577 per $100 assessed valuation for maintenance and operations plus $0.087523
per $100 assessed valuation for debt service equals the total tax rate of $0.6791, 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 2019-2020 Annual Budget 95
DEBT SERVICE FUND BUDGET SUMMARY
74%
0%
26%
Debt Service Fund Revenues 2019-20
Taxes
Other
Transfers In
94%
6%
Debt Service Fund Expenses 2019-20
Debt Service
Transfers Out
96 The City of Sanger, Texas 2019-2020 Annual Budget
DEBT SERVICE FUND BUDGET SUMMARY
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 4,559,294 4,555,934 4,555,934 4,576,180
Revenues
Property Taxes 675,212 695,056 721,281 606,173
Interest Income 114 100 475 100
Total General Fund Revenues 675,326 695,156 721,756 606,273
Other Sources
Transfers In 212,500 212,500 212,500 212,500
Total Other Sources 212,500 212,500 212,500 212,500
Total Revenues/Sources 887,826 907,656 934,256 818,773
Expenditures
Debt Service 783,187 788,199 784,658 776,918
Total Expenditures 783,187 788,199 784,658 776,918
Other Uses
Transfers Out 107,999 129,352 129,352 51,535
Total Other Uses 107,999 129,352 129,352 51,535
Total Expenses/Uses 891,186 917,551 914,010 828,453
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 4,555,934 4,546,039 4,576,180 4,566,500
(3,360) (9,895) 20,246 (9,680)
The City of Sanger, Texas 2019-2020 Annual Budget 97
DEBT SERVICE FUND EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
70-Debt Payments
7023 Co 2007 Principal 28,900 30,600 30,600 32,300
7024 Co 2007 Interest 15,906 14,661 14,660 13,314
7026 Co 2009 Principal 180,000 190,000 186,656 -
7027 Co 2009 Interest 85,425 78,225 78,029 -
7028 Refunding 2012 Principal 156,200 162,800 162,800 169,400
7029 Refunding 2012 Interest 17,798 13,112 13,112 8,228
7030 Co 2013 Principal 21,000 21,000 21,000 21,600
7031 Co 2013 Interest 18,030 17,505 17,505 16,980
7037 Refunding 2016 Principal 220,800 230,000 230,000 241,500
7038 Refunding 2016 Interest 37,628 28,796 28,796 19,596
7039 Refunding 2019 Principal - - - 200,000
7040 Refunding 2019 Interest - - - 52,500
7080 Bond Administration Fees 1,500 1,500 1,500 1,500
Total Debt Payments 783,187$ 788,199$ 784,658$ 776,918$
74-Transfers
7401 Transfer To General Fund 107,999 129,352 129,352 51,535
Total 74-Transfers 107,999 129,352 129,352 51,535
Total Debt Service 891,186 917,551 914,010 828,453
98 The City of Sanger, Texas 2019-2020 Annual Budget
DEBT SERVICE FUND REQUIREMENTS
Fiscal Year Principal Interest Total
2020 708,516 118,437 826,953
2021 694,979 97,012 791,991
2022 315,190 71,409 386,599
2023 329,652 59,191 388,843
2024 336,867 46,410 383,277
2025 299,300 33,237 332,537
2026 313,900 20,981 334,881
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 3,267,004 495,448 3,762,452
Debt Service Fund
Annual Debt Service Requirements
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
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 2019-2020 Annual Budget 99
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100 The City of Sanger, Texas 2019-2020 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.
The City of Sanger, Texas 2019-2020 Annual Budget 101
ENTERPRISE FUND BUDGET SUMMARY
17%
17%
63%
2%0%
1%
Enterprise Fund Revenues 2019-20
Water
Waste Water
Electric
Penalties and Fees
Interest Income
Miscellaneous
11%
1%
55%
1%
3%
1%
13%
15%
Enterprise Fund Expenditures 2019-20
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Debt Service
Transfers Out
102 The City of Sanger, Texas 2019-2020 Annual Budget
ENTERPRISE FUND BUDGET SUMMARY
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 17,769,314 19,082,518 19,082,518 19,660,137
Revenues
Water 2,066,761 2,027,811 2,075,583 2,087,800
Waste Water 1,911,868 1,964,975 1,981,279 2,036,650
Electric 8,042,245 7,701,930 7,674,766 7,700,000
Penalties and Fees 217,612 217,000 202,032 211,000
Interest Income 17,059 15,000 126,962 15,000
Miscellaneous 73,654 68,250 212,547 68,250
Total Enterprise Fund Revenues 12,329,199 11,994,966 12,273,169 12,118,700
Expenditures
Salaries & Benefits 1,201,405 1,277,423 1,206,766 1,341,008
Supplies & Materials 68,037 107,640 97,438 95,400
Maintenance & Operations 6,841,094 6,611,992 6,784,668 6,662,146
Contract Services 109,299 203,355 128,227 168,100
Utilities 253,469 320,700 235,087 305,700
Capital Expenses 32,871 126,600 - 131,500
Debt Service 806,417 1,630,086 1,585,237 1,571,942
Total Expenditures 9,312,592 10,277,796 10,037,423 10,275,796
Other Uses
Transfers Out 1,703,403 1,779,465 1,658,127 1,842,904
Total Other Uses 1,703,403 1,779,465 1,658,127 1,842,904
Total Expenses/Uses 11,015,995 12,057,261 11,695,550 12,118,700
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 19,082,518 19,020,223 19,660,137 19,660,137
1,313,204 (62,295) 577,619 -
The City of Sanger, Texas 2019-2020 Annual Budget 103
ENTERPRISE FUND REVENUES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Water
4110 Water Billing 2,044,611 1,987,811 2,051,190 2,057,800
4112 Water Meter Revenue 22,150 40,000 24,393 30,000
Total Water 2,066,761 2,027,811 2,075,583 2,087,800
4120 Total Sewer 1,911,868 1,964,975 1,981,279 2,036,650
Electric
4140 Electric Income 7,842,534 7,481,930 7,519,701 7,600,000
4141 Security Lights 63,411 70,000 61,766 65,000
4145 Construction Income 111,411 125,000 67,756 10,000
4146 Pole Contact Fee 19,565 20,000 19,565 20,000
4147 Saw Set Pole Fees 5,016 5,000 5,580 5,000
4148 Meter Bases 308 - 398 -
Total Electric 8,042,245 7,701,930 7,674,766 7,700,000
Penalties & Fees
4151 Penalties 158,612 151,000 139,522 151,000
4152 Service Fees 59,000 66,000 62,510 60,000
Total Penalties and Fees 217,612 217,000 202,032 211,000
4800 Total Interest 17,059 15,000 126,962 15,000
Miscellaneous Income
4910 Miscellaneous Income 27,390 10,000 161,360 10,000
4913 Credit Card Fees 44,619 56,250 49,542 56,250
4930 Returned Check Fees 1,645 2,000 1,645 2,000
4946 Insurance Damage Reimbursement - - - -
Total Miscellaneous 73,654 68,250 212,547 68,250
Total Revenues 12,329,199 11,994,966 12,273,169 12,118,700
104 The City of Sanger, Texas 2019-2020 Annual Budget
WATER DEPARTMENT
Overview
The Water Department is responsible for providing safe drinking water to the citizens of Sanger by operating and
maintaining the city's potable water system providing service to over 2000 customers. The Department maintains
approximately 44 miles of city water mains and 2,750 water meters.
Expenditure Summary
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 363,408 404,640 367,337 411,880 7,240 1.79%
Supplies & Materials 17,140 22,500 25,679 21,200 (1,300) -5.78%
Maintenance & Operations 642,564 681,017 721,683 698,243 17,226 2.53%
Contract Services 3,688 6,500 4,234 7,000 500 7.69%
Utilities 150,603 150,400 126,877 155,400 5,000 3.32%
Capital Expenses - 104,600 - 60,000 (44,600) -42.64%
Total 1,177,403 1,369,657 1,245,810 1,353,723 (15,934) -1.16%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 6 6 6
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Water Department are provided in the September 2019 report on page
236 of this document.
The City of Sanger, Texas 2019-2020 Annual Budget 105
WATER DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 234,709 249,889 246,048 264,700
5111 Merit Increase - 8,746 - -
5117 Vacation Compensation 3,781 4,000 2,383 4,100
5119 Standby Pay 38 2,677 3,063 3,300
5120 Overtime 23,132 26,000 19,694 26,000
5125 Longevity Pay 2,028 2,136 2,100 2,280
5129 Cell Phone Allowance 600 600 600 600
5130 F I C A 19,910 22,495 20,388 23,100
5140 Retirement 22,208 23,583 22,225 24,900
5150 Health Insurance 47,750 46,800 43,940 46,800
5160 Worker's Compensation 8,423 17,084 6,760 15,500
5170 T.E.C.829 630 136 600
Total 51-Salaries And Benefits 363,408 404,640 367,337 411,880
52-Supplies And Materials
5220 Postage 1,977 1,500 988 500
5223 Chemical Supplies 5,639 6,000 7,758 6,000
5230 Advtg (Wa. Drinking)638 1,300 2,758 3,500
5235 Dues And Subscriptions 959 3,000 2,862 200
5240 Conferences And Training 145 200 581 3,000
5250 Minor Tools 2,912 5,000 5,807 3,000
5255 Wearing Apparel 3,493 3,000 3,932 3,000
5260 Safety Equipment 1,377 2,500 993 2,000
Total 52-Supplies And Materials 17,140 22,500 25,679 21,200
53-Maintenance And Operations
5320 Motor Vehicle Fuel 17,755 15,000 16,260 15,000
5325 R & M Motor Vehicle 6,786 7,500 8,693 8,000
5326 R & M Minor Equipment 70 5,000 1,226 2,000
5335 Permit Fees 14,481 34,500 7,502 34,500
5345 Lease Equipment 585 800 975 1,000
5350 Franchise Fees 99,000 107,342 99,000 111,119
5360 System Maintenance 73,139 100,000 87,974 100,000
5372 Water Meter & Boxes 60,167 65,000 50,792 65,000
5373 R & M Water Wells 51,774 30,000 147,178 30,000
5374 R & M Scada 8,874 10,000 6,583 10,000
5377 Testing 18,130 10,000 7,399 10,000
5385 Water Purchase 84,752 75,000 68,276 85,000
5386 Utility Demand Charge 214,100 220,875 219,825 226,624
5399 Inventory Adjustment (7,049) - - -
Total 53-Maintenance And Operations 642,564 681,017 721,683 698,243
106 The City of Sanger, Texas 2019-2020 Annual Budget
WATER DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
50-Water Expenditures Actual Budget Estimate Budget
54-Contract Services
5430 Professional Svcs - 3,000 - 3,000
5450 Technical Support 3,688 3,500 4,234 4,000
Total 54-Contract Services 3,688 6,500 4,234 7,000
55-Utilities
5515 50-5515 Electric 150,319 150,000 126,438 155,000
5520 50-5520 Cell Phone 284 400 439 400
Total 55-Utilities 150,603 150,400 126,877 155,400
61-Capital Outlay
6145 Water Equipment - 104,600 - 60,000
Total 61-Capital Outlay - 104,600 - 60,000
Total 50-Water 1,177,403 1,369,657 1,245,810 1,353,723
The City of Sanger, Texas 2019-2020 Annual Budget 107
WASTE WATER DEPARTMENT
Overview
The Waste Water Department is responsible for collection of all wastewater and its transmission to the wastewater
treatment plant. This service includes the operation, maintenance, and repair of all sewer lines, manholes, and lift
stations connected to the wastewater collection system.
Expenditure Summary
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 175,745 214,408 189,872 252,628 38,220 17.83%
Supplies & Materials 14,287 38,140 28,913 27,200 (10,940) -28.68%
Maintenance & Operations 321,365 287,609 243,325 336,479 48,870 16.99%
Contract Services 14,590 3,500 889 4,000 500 14.29%
Utilities 102,582 170,000 107,958 150,000 (20,000) -11.76%
Total 628,569 713,657 570,957 770,307 56,650 7.94%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 2 3 3
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Waste Water Department are provided in the September 2019 report
on page 236 of this document.
108 The City of Sanger, Texas 2019-2020 Annual Budget
WASTE WATER DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 103,459 137,075 117,337 174,000
5111 Merit Increase - 4,798 - -
5117 Vacation Compensation 1,791 1,900 1,889 1,600
5119 Standby Pay - 4,073 4,707 4,100
5120 Overtime 27,644 10,000 21,118 10,000
5125 Longevity Pay 988 1,132 2,064 1,228
5129 Cell Phone Allowance 600 600 725 600
5130 F I C A 9,269 12,208 11,330 14,700
5140 Retirement 11,055 12,798 13,188 15,800
5150 Health Insurance 17,102 23,400 16,268 23,400
5160 Worker's Compensation 2,904 6,064 1,112 6,900
5170 T.E.C.933 360 134 300
Total 51-Salaries And Benefits 175,745 214,408 189,872 252,628
52-Supplies And Materials
5223 Chemical Supplies 11,533 30,000 25,094 20,000
5235 Dues And Subscriptions - 1,500 905 1,500
5240 Conferences And Training 118 - - 500
5250 Tools & Equipment 24 1,500 625 1,500
5255 Wearing Apparel 275 1,140 925 1,200
5260 Safety Equipment 110 2,000 305 1,000
5270 Laboratory Supplies 2,227 1,500 1,059 1,500
5285 Furniture And Fixtures - 500 - -
Total 52-Supplies And Materials 14,287 38,140 28,913 27,200
53-Maintenance And Operations
5310 R & M Building - - 884 -
5325 R & M Motor Vehicle 1,658 1,000 4,434 1,000
5326 R & M Equipment - 500 - 500
5335 Permit Fees 5,524 10,000 5,524 10,000
5350 Franchise Fees 94,080 106,109 94,080 109,979
5360 System Maintenance 141,395 150,000 80,937 130,000
5377 Testing 75,884 20,000 9,985 20,000
5387 Sludge Removal 2,824 - 47,481 65,000
Total 53-Maintenance And Operations 321,365 287,609 243,325 336,479
The City of Sanger, Texas 2019-2020 Annual Budget 109
WASTE WATER DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
54-Waste Water Expenditures Actual Budget Estimate Budget
54-Contract Services
5430 Professional Services 13,941 3,000 - 3,000
5450 Technical Support 649 500 889 1,000
Total 54-Contract Services 14,590 3,500 889 4,000
55-Utilities
5515 Electric 102,582 150,000 107,958 150,000
5535 Solid Waste - 20,000 - -
Total 55-Utilities 102,582 170,000 107,958 150,000
Total 54-Waste Water 628,569 713,657 570,957 770,307
110 The City of Sanger, Texas 2019-2020 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. Sanger Electric is dedicated to providing fast, reliable and professional service at the
lowest cost possible.
Expenditure Summary
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 662,252 658,375 649,557 676,500 18,125 2.75%
Supplies & Materials 36,610 47,000 42,846 47,000 - 0.00%
Maintenance & Operations 5,877,165 5,643,366 5,819,660 5,627,424 (15,942) -0.28%
Contract Services 91,021 193,355 123,104 157,100 (36,255) -18.75%
Utilities 284 300 252 300 - 0.00%
Capital Expenses 32,871 22,000 - 71,500 49,500 225.00%
Debt Service 2,390 56,464 1,615 - (56,464) -100.00%
Total 6,702,593 6,620,860 6,637,034 6,579,824 (41,036) -0.62%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 7 7 7
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Electric Department are provided in the September 2019 report on
page 234 of this document.
The City of Sanger, Texas 2019-2020 Annual Budget 111
ELECTRIC DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 487,902 453,130 467,264 480,700
5111 Merit Increase - 15,860 - -
5117 Vacation Compensation 5,674 6,000 6,836 7,400
5119 Standby Pay 197 12,410 11,834 12,800
5120 Overtime 10,127 13,062 14,371 7,500
5125 Longevity Pay 5,728 6,064 6,064 6,400
5128 Automobile Allowance 6,000 6,000 6,000 6,000
5129 Cell Phone Allowance 1,800 1,800 1,800 1,800
5130 F I C A 34,718 39,347 36,115 40,000
5140 Retirement 43,345 41,251 41,520 43,100
5150 Health Insurance 59,838 54,600 54,815 54,600
5160 Worker's Compensation 6,766 8,131 2,800 15,500
5170 T.E.C.157 720 138 700
Total 51-Salaries And Benefits 662,252 658,375 649,557 676,500
52-Supplies And Materials
5210 Office Supplies 2,253 2,000 1,168 2,000
5215 Food 327 500 515 500
5230 Advertising 605 900 993 900
5235 Dues And Subscriptions 12,526 7,500 8,193 7,500
5240 Conferences And Training 6,656 7,500 7,711 7,500
5250 Tools & Equipment 2,230 12,000 13,533 12,000
5255 Wearing Apparel 6,842 8,600 5,154 8,600
5260 Safety Equipment 5,171 8,000 5,579 8,000
Total 52-Supplies And Materials 36,610 47,000 42,846 47,000
53-Maintenance And Operations
5320 Motor Vehicle Fuel 11,915 15,000 11,471 15,000
5325 R & M Motor Vehicle 15,068 20,000 10,484 20,000
5326 R & M Minor Equipment 1,107 4,000 4,206 4,000
5329 Christmas Display 380 3,800 3,937 3,800
5330 Equipment Rental 106 3,000 646 3,000
5340 Hazardous Waste Disposal - 1,000 - 1,000
5345 Lease Equipment 1,008 1,500 1,680 1,500
5347 Vandalism Replacement - 1,000 - 1,000
5350 Franchise Fees 406,000 404,024 406,000 404,024
5355 Meter Maintenance 21,840 14,500 165 14,500
5360 System Maintenance 96,501 141,024 168,507 125,000
5365 Transformers 53,175 49,000 7,098 49,000
5384 Transmission Costs 947,527 882,250 954,150 882,250
5385 Wholesale Utility Purchase 4,367,121 4,101,268 4,245,102 4,101,350
5390 Radios Electric - 2,000 1,874 2,000
5399 Inventory Adjustment (44,583) - 4,340 -
Total 53-Maintenance And Operations 5,877,165 5,643,366 5,819,660 5,627,424
112 The City of Sanger, Texas 2019-2020 Annual Budget
ELECTRIC DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
54-Contract Services
5430 Professional Services 25,000 40,000 15,000 35,000
5440 Engineering Architect 9,587 6,000 5,711 10,000
5450 Technical Support 7,839 5,600 7,280 7,500
5451 Annual Software Support 1,402 2,000 1,472 2,000
5470 Contract Utility Work 16,982 86,155 64,529 46,500
5471 Contract Tree Trimming 28,728 28,600 28,837 28,600
5472 Contractual Services 1,483 25,000 275 2,500
5473 LCRA Transmission Service - - - 25,000
Total 54-Contract Services 91,021 193,355 123,104 157,100
55-Utilities
5520 Cell Phone 284 300 252 300
Total 55-Utilities 284 300 252 300
61-Capital Outlay
6180 Electric System Improvements 32,871 22,000 - 71,500
Total 61-Capital Outlay 32,871 22,000 - 71,500
70-Debt Payments
7020 Lease Payment - 54,847 - -
7099 Interest Expense 2,390 1,617 1,615 -
Total Other Expenditures 2,390 56,464 1,615 -
Total 58-Electric 6,702,593 6,620,860 6,637,034 6,579,824
The City of Sanger, Texas 2019-2020 Annual Budget 113
ENTERPRISE FUND DEBT SERVICE
Overview
Debt Service is used to pay principal, interest, and bond fees on the City's debt.
Expenditure Summary
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Debt Service 804,027 1,573,622 1,583,622 1,571,942 (1,680) -0.11%
Total 804,027 1,573,622 1,583,622 1,571,942 (1,680) -0.11%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 0 0 0
Part Time 0 0 0
114 The City of Sanger, Texas 2019-2020 Annual Budget
ENTERPRISE FUND DEBT SERVICE EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
70-Debt Payments
7025 Co 2007 Principal - 59,400 59,400 62,700
7026 Co 2007 Interest 30,902 28,460 28,460 25,846
7028 Go Refunding 2012 Principal - 207,200 207,200 215,600
7029 Go Refunding 2012 Interest 22,652 16,688 16,688 10,472
7030 Co 2013 Principal - 154,000 154,000 158,400
7032 Co 2013 Interest 132,220 128,370 138,370 124,520
7035 Co 2015 Principal - 115,000 115,000 110,000
7036 Co 2015 Interest 194,650 192,350 192,350 189,550
7037 Refunding 2016 Principal - 270,000 270,000 283,500
7038 Refunding 2016 Interest 44,172 33,804 33,804 23,004
7040 GO 2017 Interest 363,545 366,600 366,600 366,600
7080 Bond Administration Fees 1,500 1,750 1,750 1,750
7099 Interest Expense 14,386 - - -
Total Debt Service 804,027 1,573,622 1,583,622 1,571,942
The City of Sanger, Texas 2019-2020 Annual Budget 115
TRANSFERS TO OTHER FUNDS
Overview
The City transfers between funds in order to properly account for revenues and expenses.
Expenditure Summary
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Transfers 1,703,403 1,779,465 1,658,127 1,842,904 63,439 3.57%
Total 1,703,403 1,779,465 1,658,127 1,842,904 63,439 3.57%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 0 0 0
Part Time 0 0 0
116 The City of Sanger, Texas 2019-2020 Annual Budget
TRANSFERS TO OTHER FUNDS
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
74-Transfers
Transfer To General Fund 100,000 - - -
Transfer To 4A 25,000 - - -
Transfer To WW Cap 156,800 156,800 156,800 156,800
Transfer To Electric Storm Recovery 160,000 115,920 178,215 115,920
Transfer Pilot 85,000 85,000 85,000 85,000
Transfer To Internal Service Fund 1,176,603 1,421,745 1,238,112 1,485,184
Total Transfers 1,703,403 1,779,465 1,658,127 1,842,904
The City of Sanger, Texas 2019-2020 Annual Budget 117
IN
T
E
R
NA
L
S
E
R
V
I
C
E
F
U
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D
118 The City of Sanger, Texas 2019-2020 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 Facilities
o Non-Departmental
The basis of accounting for the Internal Service Fund for both financial reporting and budgeting is the modified accrual
basis.
The City of Sanger, Texas 2019-2020 Annual Budget 119
INTERNAL SERVICE FUND BUDGET SUMMARY
100%
Internal Service Fund Revenues 2019-20
Transfers In
55%
6%
5%
25%
5%4%
Internal Service Fund Expenditures 2019-20
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
120 The City of Sanger, Texas 2019-2020 Annual Budget
INTERNAL SERVICE FUND BUDGET SUMMARY
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance (22,296) (26,567) (26,567) (18,626)
Revenues
Transfers from General Fund 504,258 609,320 530,619 636,507
Transfers from Enterprise Fund 1,176,603 1,421,745 1,238,112 1,485,184
Transfers from 4A Fund 3,548 - - -
Total Internal Service Fund Revenues 1,684,409 2,031,065 1,768,731 2,121,691
Expenditures
Salaries & Benefits 936,236 1,130,032 1,047,015 1,169,866
Supplies & Materials 91,713 123,916 90,777 131,500
Maintenance & Operations 66,696 87,846 60,439 95,375
Contract Services 487,511 482,979 454,231 528,450
Utilities 101,449 114,000 99,023 116,000
Capital Expenses 5,075 92,292 9,305 80,500
Total Expenditures 1,688,680 2,031,065 1,760,790 2,121,691
Excess of Revenues over Expenditures (4,271) - 7,941 -
Ending Fund Balance (26,567) (26,567) (18,626) (18,626)
The City of Sanger, Texas 2019-2020 Annual Budget 121
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 219 200 - 300 100 50.00%
Supplies & Materials 9,526 12,785 7,244 12,100 (685) -5.36%
Contract Services 101,579 107,000 116,309 96,300 (10,700) -10.00%
Capital Outlay - 30,000 - - (30,000) -100.00%
Total 111,324 149,985 123,553 108,700 (41,285) -27.53%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 0 0 0
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Encourage the establishment of new commercial business and the expansion of existing
businesses in Sanger.
Encourage development and preservation of the Historic Sanger Downtown area.
Improve the relationship of mixed land uses and provide optimum opportunity to live and work
in Sanger.
Improve Sanger’s street network.
Encourage job development in Sanger.
Develop, expand, and maintain the Sanger Park System with a variety of parks, open spaces
and recreational facilities.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the City Council Department are provided in the September 2019 report on
page 214 of this document.
122 The City of Sanger, Texas 2019-2020 Annual Budget
CITY COUNCIL DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5160 Worker's Compensation 219 200 0 300
Total 51-Salaries And Benefits 219 200 0 300
52-Supplies And Materials
5215 Food 284 500 602 600
5230 Advertising 4,181 3,500 2,917 3,500
5235 Dues & Registrations 2,926 4,000 3,145 4,000
5240 Conferences & Seminars 0 2,000 0 2,000
5280 Computers, Printers, Etc 2,135 2,785 580 2,000
Total 52-Supplies And Materials 9,526 12,785 7,244 12,100
54-Contract Services
5415 Accounting Services 25,248 27,000 25,416 27,000
5425 Legal Services 49,552 50,000 75,661 50,000
5430 Professional Services 8,614 12,000 3,675 15,000
5450 Technical Support 18,165 18,000 11,557 1,000
5451 Annual Software Support 0 0 0 3,300
Total 54-Contract Services 101,579 107,000 116,309 96,300
60-Capital Outlay < $5K
6020 Improvements 0 30,000 0 0
Total 60-Capital Outlay <$5K 0 30,000 0 0
Total 10-Mayor And Council 111,324 149,985 123,553 108,700
The City of Sanger, Texas 2019-2020 Annual Budget 123
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 248,385 328,828 321,919 347,252 18,424 5.60%
Supplies & Materials 5,929 11,965 7,710 12,750 785 6.56%
Maintenance & Operations - 10,000 - 10,000 - 0.00%
Contract Services 2,220 5,000 6,543 6,000 1,000 20.00%
Total 256,534 355,793 336,172 376,002 20,209 5.68%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 3 3 3
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Encourage the establishment of new commercial business and the expansion of existing
businesses in Sanger.
Encourage development and preservation of the Historic Sanger Downtown area.
Improve the relationship of mixed land uses and provide optimum opportunity to live and work
in Sanger.
Improve Sanger’s street network.
Encourage job development in Sanger.
Develop, expand, and maintain the Sanger Park System with a variety of parks, open spaces
and recreational facilities.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Administration Department are provided in the September 2019 report
on page 214 of this document.
124 The City of Sanger, Texas 2019-2020 Annual Budget
ADMINISTRATION DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 190,284 245,921 245,224 265,000
5111 Merit Increase 0 8,607 0 0
5117 Vacation Compensation 0 0 3,660 4,100
5120 Overtime 0 200 94 200
5125 Longevity Pay 446 708 708 852
5128 Auto Allowance 2,250 6,000 6,000 6,000
5129 Cell Phone Allowance 1,050 1,800 1,800 1,800
5130 F I C A 14,007 20,138 19,229 21,300
5140 Retirement 16,842 21,112 21,034 23,000
5150 Health Insurance 22,370 23,400 23,484 23,400
5160 Worker's Compensation 522 670 538 1,300
5170 T.E.C.614 272 148 300
Total 51-Salaries And Benefits 248,385 328,828 321,919 347,252
52-Supplies And Materials
5210 Office Supplies 235 0 80 0
5230 Advertising 0 0 1,199 0
5235 Dues & Registration 3,160 4,250 3,806 4,250
5240 Conferences & Training 1,528 5,000 1,143 5,000
5255 Janitorial Apparel 0 0 0 0
5280 Computers, Printers, Etc 708 1,215 0 2,000
5285 Furniture & Fixtures 298 1,500 1,482 1,500
Total 52-Supplies And Materials 5,929 11,965 7,710 12,750
53-Maintenance And Operations
5305 Contingency Reserve 0 10,000 0 10,000
Total 53-Maintenance And Operations 0 10,000 0 10,000
54-Contract Services
5450 Technical Support 2,220 5,000 1,850 6,000
5451 Annual Software Support 0 0 4,693 0
Total 54-Contract Services 2,220 5,000 6,543 6,000
Total 15-Administration 256,534 355,793 336,172 376,002
The City of Sanger, Texas 2019-2020 Annual Budget 125
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 239,749 253,222 187,393 92,078 (161,144) -63.64%
Supplies & Materials 7,649 10,482 8,730 8,000 (2,482) 76.32%
Maintenance & Operations 1,908 1,846 1,846 2,000 154 108.34%
Contract Services 94,592 30,355 27,709 16,500 (13,855) 54.36%
Capital Outlay - 1,000 - - (1,000) 0.00%
Total 343,898 296,905 225,678 118,578 (178,327) 39.94%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 2 3 1
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
Improve the relationship of mixed land uses and provide optimum opportunity to live and work
in Sanger.
Improve Sanger’s street network.
126 The City of Sanger, Texas 2019-2020 Annual Budget
PUBLIC WORKS ADMINISTRATION DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 178,475 175,562 134,430 67,200
5111 Merit Increase - 6,145 - -
5117 Vacation Compensation 1,846 1,950 2,458 1,100
5120 Overtime - 300 - 300
5125 Longevity Pay 1,252 1,396 1,400 278
5128 Vehicle Allowance 6,000 6,000 1,500 3,000
5129 Cell Phone Allowance 1,200 1,200 750 300
5130 F I C A/Medicare 11,680 14,731 11,878 5,600
5140 Retirement 15,580 15,443 12,811 6,000
5150 Health Insurance 20,685 23,400 19,733 7,800
5160 Worker's Compensation 2,740 6,802 2,347 400
5170 T.E.C.291 293 86 100
Total 51-Salaries And Benefits 239,749 253,222 187,393 92,078
52-Supplies And Materials
5210 Office Supplies 4,584 3,000 3,907 2,500
5215 Food 170 300 74 300
5230 Advertising 542 600 325 600
5235 Dues And Subscriptions 1,185 3,310 1,823 800
5240 Conferences And Training 1,091 472 123 1,500
5275 Filing Fees - 500 45 -
5280 Computer Systems 77 2,000 1,946 2,000
5285 Furniture And Fixtures - 300 487 300
Total 52-Supplies And Materials 7,649 10,482 8,730 8,000
53-Maintenance And Operations
5332 Office Machine Leas 1,908 1,846 1,846 2,000
Total 53-Maintenance And Operations 1,908 1,846 1,846 2,000
54-Contract Services
5426 Credit Card Fees 276 1,000 447 500
5430 Professional Service 250 4,320 2,500 -
5440 Engineering/Architect 73,967 6,000 5,512 -
5450 Technical Support 13,230 12,135 11,900 9,000
5451 Annual Software Sup 6,869 6,900 7,350 7,000
Total 54-Contract Services 94,592 30,355 27,709 16,500
61-Capital Outlay
6145 Other Equipment - 1,000 - -
Total 55-Utilities - 1,000 - -
Total 18-Public Works 343,898 296,905 225,678 118,578
The City of Sanger, Texas 2019-2020 Annual Budget 127
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 362,385 377,361 368,851 397,384 20,023 5.31%
Supplies & Materials 15,647 25,250 19,521 19,250 (6,000) -23.76%
Maintenance & Operations - - - - - -
Contract Services 73,044 96,750 74,918 100,250 3,500 3.62%
Capital Outlay - 52,000 6,155 - (52,000) -100.00%
Total 451,076 551,361 469,445 516,884 (34,477) -6.25%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 5 5 5
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Finance Department are provided in the September 2019 report on
page 222 of this document.
128 The City of Sanger, Texas 2019-2020 Annual Budget
FINANCE DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 268,214 272,918 277,795 295,100
5111 Merit Increase - 9,553 - -
5117 Vacation Compensation 776 850 - 4,500
5125 Longevity Pay 804 996 1,044 1,284
5128 Automobile Allowance 6,000 6,000 6,000 6,000
5129 Cell Phone Allowance 600 600 600 600
5130 F I C A 19,497 22,256 20,280 23,600
5140 Retirement 23,199 23,332 23,346 25,400
5150 Health Insurance 41,949 39,000 39,156 39,000
5160 Worker's Compensation 703 1,397 504 1,400
5170 T.E.C.643 459 126 500
Total 51-Salaries And Benefits 362,385 377,361 368,851 397,384
52-Supplies And Materials
5210 Office Supplies 5,962 8,750 8,975 7,750
5235 Dues And Subscriptions 715 - 785 -
5240 Conferences And Training 5,769 1,000 6,585 1,000
5245 Janitorial Supplies - 7,500 - 7,500
5280 Computer Systems 3,201 8,000 3,176 3,000
Total 52-Supplies And Materials 15,647 25,250 19,521 19,250
54-Contract Services
5426 Credit Card Fees 46,825 50,250 45,260 58,250
5429 MVBA Collection Fees 566 1,000 267 1,000
5450 Technical Support 3,520 15,000 5,362 15,000
5451 Annual Software Support 22,133 30,500 24,029 26,000
Total 54-Contract Services 73,044 96,750 74,918 100,250
60-Capital Outlay
6025 Computer Hardware - 52,000 6,155 -
Total 60-Capital Outlay - 52,000 6,155 -
Total 19-Finance 451,076 551,361 469,445 516,884
The City of Sanger, Texas 2019-2020 Annual Budget 129
ENGINEERING DEPARTMENT
Overview
The Engineering Department is responsible for overseeing major capital infrastructure projects. This is accomplished
through work with consultants, engineers, architects, contractors and others to see projects through from start to
finish. Types of projects that fall under the purview of engineering include water, waste water, drainage, streets, and
sidewalks
Expenditure Summary
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits - 73,700 79,917 231,148 157,448 213.63%
Supplies & Materials - 1,300 - 18,700 17,400 1338.46%
Maintenance & Operations - - - 4,075 4,075 -
Contract Services - - - 57,500 57,500 -
Capital Outlay - - - 38,000 38,000 -
Total - 75,000 79,917 349,423 274,423 365.90%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 0 0 2.5
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Performance Measures / Activity Measures
For years, the City tracked and reported performance/activity measures in a most traditional sense. This traditional
approach (e.g., the number of sidewalk repairs = 25) reported activity in a most uninspired and uninteresting manner.
In 2017, the City took an entirely new approach to keep the public informed. Since that time, Sanger has provided a
detailed monthly report of operations. Each monthly report details the most recent information, statistics and
activities of City operations. Measures for the Engineering Department are provided in the September 2019 report on
page 232 of this document.
130 The City of Sanger, Texas 2019-2020 Annual Budget
ENGINEERING DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries - 56,230 62,060 170,300
5117 Vacation Compensation - - - 2,600
5125 Longevity Pay - - - 1,148
5128 Automobile Allowance - 3,500 3,500 6,000
5129 Cell Phone Allowance - 350 350 1,200
5130 F I C A - 4,202 4,397 13,900
5140 Retirement - 4,846 5,051 15,000
5150 Health Insurance - 4,572 4,559 19,500
5160 Worker's Compensation - - - 1,200
5170 T.E.C.- - - 300
Total 51-Salaries And Benefits - 73,700 79,917 231,148
52-Supplies And Materials
5210 Office Supplies - - - 1,500
5235 Dues And Subscriptions - - - 1,400
5240 Conferences And Training - - - 5,000
5250 Tools & Equipment - - - 500
5255 Wearing Apparel - - - 500
5260 Safety Equipment - - - 600
5280 Computer Supplies - 1,300 - 2,200
5285 Furniture & Fixtures - - - 7,000
Total 52-Supplies And Materials - 1,300 - 18,700
53-Maintenance And Operations
5320 Motor Vehicle Fuel - - - 1,750
5325 R&M Motor Vehicle - - - 1,500
5332 Office Machine Lease - - - 825
Total 53-Maintenance And Operations - - - 4,075
54-Contract Services
5430 Professional Services - - - 8,000
5440 Engineering/Architectural - - - 40,000
5450 Technical Support - - - 2,000
5451 Annual Software Support - - - 7,500
Total 54-Contract Services - - - 57,500
60-Capital Outlay
6130 Vehicles - - - 38,000
Total 60-Capital Outlay - - - 38,000
Total 19-Finance - 75,000 79,917 349,423
The City of Sanger, Texas 2019-2020 Annual Budget 131
FLEET SERVICES DEPARTMENT
Overview
Fleet Services provides vehicle and equipment maintenance for all City departments. The Department’s mission is to
provide excellent customer service, maximize asset availability and provide safe and reliable vehicles and equipment
for use in serving the community.
Expenditure Summary
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 71,509 74,721 71,767 79,704 4,983 6.67%
Supplies & Materials 6,999 8,400 6,980 8,700 300 3.57%
Maintenance & Operations 4,743 10,000 5,738 13,300 3,300 33.00%
Contract Services 1,494 3,400 3,951 4,400 1,000 29.41%
Capital Expenses - - 3,150 - - -
Total 84,745 96,521 91,586 106,104 9,583 9.93%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 2 1 1
Part Time 0 0 0
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
132 The City of Sanger, Texas 2019-2020 Annual Budget
FLEET SERVICES DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 52,094 52,583 53,811 57,500
5111 Merit Increase - 1,840 - -
5117 Vacation Compensation - - - 900
5120 Overtime 242 500 39 500
5125 Longevity Pay 108 156 156 204
5129 Cell Phone Allowance 600 600 600 600
5130 F I C A 3,874 4,260 3,958 4,600
5140 Retirement 4,429 4,465 4,480 5,000
5150 Health Insurance 8,381 7,800 7,833 7,800
5160 Worker's Compensation 1,165 2,422 875 2,500
5170 T.E.C.616 95 15 100
Total 51-Salaries And Benefits 71,509 74,721 71,767 79,704
52-Supplies And Materials
5223 Chemical Supplies 956 1,200 580 1,200
5235 Dues And Subscriptions 93 500 25 500
5245 Mechanic Shop Supplies 826 1,200 995 1,200
5250 Tools & Equipment 1,778 2,300 1,820 2,300
5252 Mechanic Supplies 1,598 500 233 500
5255 Wearing Apparel 1,573 2,200 3,222 1,600
5260 Safety Equipment 175 500 105 1,400
Total 52-Supplies And Materials 6,999 8,400 6,980 8,700
53-Maintenance And Operations
5320 Motor Vehicle Fuel 734 1,200 796 1,300
5321 Oil & Lubricants 2,370 5,500 3,099 5,500
5325 R & M Motor Vehicle 680 1,700 941 1,700
5326 R & M Minor Equipment 959 1,000 191 4,300
5345 Lease/Purchase Equip - 600 711 500
Total 53-Maintenance And Operations 4,743 10,000 5,738 13,300
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
54-Contract Services
5450 Technical Support 649 - 730 1,000
5451 Annual Software Support 845 3,400 3,221 3,400
Total 54-Contract Services 1,494 3,400 3,951 4,400
61-Capital Outlay
6145 Fleet Equipment - - 3,150 -
Total 61-Capital Outlay - - 3,150 -
Total 36-Fleet Services 84,745 96,521 91,586 106,104
The City of Sanger, Texas 2019-2020 Annual Budget 133
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Supplies & Materials 10,313 19,734 4,919 17,000 (2,734) -13.85%
Maintenance & Operations 47,023 51,000 45,401 51,000 - 0.00%
Contract Services 37,615 51,974 39,605 51,000 (974) -1.87%
Utilities 101,449 114,000 99,023 116,000 2,000 1.75%
Capital Outlay 5,075 9,292 - 42,500 33,208 357.38%
Total 201,475 246,000 188,948 277,500 31,500 0.00%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 0 0 0
Part Time 0 0 0
134 The City of Sanger, Texas 2019-2020 Annual Budget
FACILITIES DEPARTMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
52-Supplies And Materials
5212 Water Delivery - 2,000 1,492 2,000
5245 Janitorial Supplies 10,313 15,000 694 15,000
5285 Furniture & Fixtures - 2,734 2,733 -
Total 54-Supplies & Materials 10,313 19,734 4,919 17,000
53-Maintenance & Operations
5310 R&M Building 47,023 51,000 45,401 51,000
Total 53-Maintenance And Operations 47,023 51,000 45,401 51,000
54-Contract Services
5407 Janitorial Services 35,615 40,000 39,605 40,000
5438 HVAC Contract 2,000 3,708 - -
5439 Pest Management Contract - 8,266 - 11,000
Total 54-Contract Services 37,615 51,974 39,605 51,000
55-Utilities
5510 Telephone Services 20,174 21,000 21,026 22,000
5515 Electric 73,331 85,000 71,292 85,000
5516 Gas Service 7,944 8,000 6,705 9,000
Total 55-Utilities 101,449 114,000 99,023 116,000
60-Capital Outlay
6140 Improvements 5,075 9,292 - 42,500
Total 60-Capital Outlay 5,075 9,292 - 42,500
Total 98-Facilities 201,475 246,000 188,948 277,500
The City of Sanger, Texas 2019-2020 Annual Budget 135
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
2017-18 2018-19 1018-19 2019-20
Category Actual Budget Estimated Budget Difference % Change
Salaries & Benefits 13,989 22,000 17,168 22,000 - 0.00%
Supplies & Materials 35,650 34,000 35,673 35,000 1,000 2.94%
Maintenance & Operations 13,022 15,000 7,454 15,000 - 0.00%
Contract Services 176,967 188,500 185,196 196,500 8,000 4.24%
Total 239,628 259,500 245,491 268,500 9,000 3.47%
Personnel
Authorized Employees 2017-18 2018-19 2019-20
Full Time 0 0 0
Part Time 0 0 0
136 The City of Sanger, Texas 2019-2020 Annual Budget
NON-DEPARTMENTAL EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5150 Health Insurance 9,298 10,000 12,122 10,000
5183 Safety & Incentive 4,691 12,000 5,046 12,000
Total 51-Salaries And Benefits 13,989 22,000 17,168 22,000
52-Supplies And Materials
5210 Office Supplies 1,216 - 697 -
5220 Postage 34,434 34,000 34,976 35,000
Total 54-Supplies & Materials 35,650 34,000 35,673 35,000
53-Maintenance & Operations
5332 Office Machine Lease 4,033 5,000 4,356 5,000
5397 Reimburse For Damage Claims 8,989 10,000 3,098 10,000
Total 53-Maintenance And Operations 13,022 15,000 7,454 15,000
54-Contract Services
5410 T.M.L. Insurance 104,475 110,000 109,973 110,000
5420 Tax Collections 26,311 30,000 23,579 35,000
5430 Professional Services 39,661 40,750 46,225 30,550
5431 Span Program Contirbution - - - 13,200
5435 Medicals/Physicals 1,783 2,000 963 2,000
5436 Background Checks 549 750 268 750
5452 Website Hosting Fees 4,188 5000 4188 5000
Total 54-Contract Services 176,967 188,500 185,196 196,500
Total 99-Non-Departmental 239,628 259,500 245,491 268,500
The City of Sanger, Texas 2019-2020 Annual Budget 137
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138 The City of Sanger, Texas 2019-2020 Annual Budget
4A CORPORATION FUND
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.
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage the establishment of new commercial business and the expansion of existing
businesses in Sanger.
Encourage development and preservation of the Historic Sanger Downtown area.
Improve the relationship of mixed land uses and provide optimum opportunity to live and work
in Sanger.
Encourage job development in Sanger.
The City of Sanger, Texas 2019-2020 Annual Budget 139
4A CORPORATION FUND BUDGET SUMMARY
94%
0%
6%
4A Corporation Revenues 2019-20
Taxes
Other
Transfers In
56%
11%3%
30%
4A Corporation Expenditures 2019-20
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
140 The City of Sanger, Texas 2019-2020 Annual Budget
4A CORPORATION FUND BUDGET SUMMARY
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 1,776,636 1,603,578 1,603,578 1,648,023
Revenues
Taxes 433,193 385,000 436,100 385,000
Interest Income 3,135 1,750 3,135 1,750
Total Revenues 436,328 386,750 439,235 386,750
Other Sources
Transfers In 50,000 25,000 50,000 25,000
Total Other Sources 50,000 25,000 50,000 25,000
Total Revenues/Sources 486,328 411,750 489,235 411,750
Expenditures
Salaries & Benefits 87,273 129,576 102,759 108,360
Supplies & Materials 4,061 17,600 12,641 20,600
Maintenance & Operations 371 5,880 997 5,825
Contract Services 1,468 48,250 6,522 57,750
Utilities - 2,100 1,639 -
Debt Service 62,665 320,233 320,232 -
Total Expenditures 155,838 523,639 444,790 192,535
Other Uses
Transfers Out 503,548 - - -
Total Other Uses 503,548 - - -
Total Expenses/Uses 659,386 523,639 444,790 192,535
Excess of Revenues/Sources
over Expenditures/Uses (173,058) (111,889) 44,445 219,215
Ending Fund Balance 1,603,578 1,491,689 1,648,023 1,867,238
The City of Sanger, Texas 2019-2020 Annual Budget 141
4A CORPORATION FUND REVENUES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Taxes
4325 Sales Tax 433,193 385,000 436,100 385,000
Total Taxes 433,193 385,000 436,100 385,000
Miscellaneous Income
4913 Interest Income 3,135 1,750 3,135 1,750
Total Miscellaneous 3,135 1,750 3,135 1,750
Transfers
4980 Transfers from Enterprise Fund 25,000 - 25,000 -
4986 Transfers from 4B Fund 25,000 25,000 25,000 25,000
Total Transfers 50,000 25,000 50,000 25,000
Total Revenues 486,328 411,750 489,235 411,750
142 The City of Sanger, Texas 2019-2020 Annual Budget
ECONOMIC DEVELOPMENT EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
51-Salaries And Benefits
5110 Regular Salaries 64,314 94,779 75,414 78,100
5111 Merit Increase - 3,318 - -
5117 Vacation Compensation - - - 1,500
5125 Longevity Pay 118 48 12 60
5128 Auto Allowance 4,750 6,000 6,000 6,000
5129 Cell Phone Allowance 500 600 600 600
5130 F I C A 5,647 8,024 6,090 6,600
5140 Retirement 5,855 8,413 6,709 7,200
5150 Health Insurance 5,661 7,800 7,833 7,800
5160 Worker's Compensation 234 504 - 400
5170 T.E.C.194 90 101 100
Total 51-Salaries And Benefits 87,273 129,576 102,759 108,360
52-Supplies And Materials
5210 Office Supplies 568 800 488 800
5215 Food 37 300 - 300
5226 Marketing And Promotion 263 10,000 7,798 12,000
5235 Dues And Registrations 1,917 2,000 1,709 2,000
5240 Conferences And Training 1,276 4,000 2,646 5,000
5280 Computer Systems - 500 - 500
Total 52-Supplies And Materials 4,061 17,600 12,641 20,600
53-Maintenance And Operations
5310 R & M Building 95 5,000 - 5,000
5332 Office Machine Lease 276 880 997 825
Total 53-Maintenance And Operations 371 5,880 997 5,825
54-Contract Services
5430 Professional Service - 45,000 525 55,000
5450 Technical Support 118 1,500 4,647 1,000
5451 Annual Software Support 1,350 1,750 1,350 1,750
Total 54-Contract Services 1,468 48,250 6,522 57,750
55-Utilities
5515 Electric - 1,750 1,434 -
5516 Gas Service - 350 205 -
Total 55-Utilities - 2,100 1,639 -
70-Debt Payments
7007 Note Pymts - Warehouse 45,717 307,142 308,494 -
7099 Interest Expense 16,948 13,091 11,738 -
Total 70-Debt Payments 62,665 320,233 320,232 -
74-Transfers
7484 Transfer to Enterprise CIP 500,000 - - -
7499 Transfer to ISF 3,548 - - -
Total 74-Transfers 503,548 - - -
Total 4A Fund Expenditures 659,386 523,639 444,790 192,535
The City of Sanger, Texas 2019-2020 Annual Budget 143
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144 The City of Sanger, Texas 2019-2020 Annual Budget
4B CORPORATION
Overview
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.
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
Develop, expand, and maintain the Sanger Park System with a variety of parks, open spaces
and recreational facilities.
The City of Sanger, Texas 2019-2020 Annual Budget 145
4B CORPORATION FUND BUDGET SUMMARY
100%
0%
4B Corporation Revenues 2019-20
Taxes
Other
12%
15%
73%
4B Corporation Expenditures 2019-20
Contract Services
Capital Expenses
Transfers Out
146 The City of Sanger, Texas 2019-2020 Annual Budget
4B CORPORATION FUND BUDGET SUMMARY
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 1,073,807 1,028,949 1,028,949 1,210,644
Revenues
Taxes 433,193 385,000 436,100 385,000
Interest Income 1,709 1,000 1,709 1,000
Total Revenues 434,902 386,000 437,809 386,000
Expenditures
Contract Services - - - 40,000
Capital Outlay - 65,000 18,614 50,000
Total Expenditures - 65,000 18,614 90,000
Other Uses
Transfers Out 479,760 237,500 237,500 237,500
Total Other Uses 479,760 237,500 237,500 237,500
Total Expenses/Uses 479,760 302,500 256,114 327,500
Excess of Revenues/Sources
over Expenditures/Uses (44,858) 83,500 181,695 58,500
Ending Fund Balance 1,028,949 1,112,449 1,210,644 1,269,144
The City of Sanger, Texas 2019-2020 Annual Budget 147
4B CORPORATION REVENUES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Taxes
4325 Sales Tax 433,193 385,000 436,100 385,000
Total Taxes 433,193 385,000 436,100 385,000
Miscellaneous Income
4913 Interest Income 1,709 1,000 1,709 1,000
Total Miscellaneous 1,709 1,000 1,709 1,000
Total Revenues 434,902 386,000 437,809 386,000
148 The City of Sanger, Texas 2019-2020 Annual Budget
4B FUND EXPENDITURES
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
54-Contract Services
5455 Comprehensive Plan Update - - - 40,000
Total 54-Contract Services - - - 40,000
61-CAPITAL OUTLAY 61-Capital Outlay
6115 Special Projects - 15,000 18,614 -
6116 Community Projects - 50,000 - 50,000
Total 61-Capital Outlay - 65,000 18,614 50,000
74-Transfers
7401 Transfer to General Fund 242,260 - - -
7403 Transfer To Debt Service Fund 212,500 212,500 212,500 212,500
7441 Transfer To 4A 25,000 25,000 25,000 25,000
Total 74-Transfers 479,760 237,500 237,500 237,500
Total 4B Fund Expenditures 479,760 302,500 256,114 327,500
The City of Sanger, Texas 2019-2020 Annual Budget 149
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150 The City of Sanger, Texas 2019-2020 Annual Budget
SPECIAL REVENUE FUNDS
The City utilizes Special Revenue Funds to account for the proceeds of specific revenue sources that 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 Parkland Dedication Fund
o Roadway Impact Fee 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 2019-2020 Annual Budget 151
SPECIAL REVENUE FUNDS BUDGET SUMMARY
9%
78%
13%
Special Revenue Funds Revenues 2019-20
Taxes
Fines
Miscellaneous
4%
34%
62%
Special Revenue Funds Expenditures 2019 -20
Salaries & Benefits
Supplies & Materials
Contract Services
152 The City of Sanger, Texas 2019-2020 Annual Budget
COMBINED SCHEDULE OF ALL SPECIAL REVENUE FUNDS
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 152,580 484,098 484,098 829,729
Revenues
Taxes 27,154 20,000 24,600 20,000
Fees 292,787 165,000 320,906 165,000
Fines 10,618 11,000 12,023 11,000
Interest Income 299 200 369 200
Library Revenue - 500 - 500
Miscellaneous 15,645 16,000 1,019 16,000
Total Special Revenue Fund Revenues 346,503 212,700 358,917 212,700
Expenditures
Salaries & Benefits 636 1,500 20 1,500
Supplies & Materials 849 11,775 - 11,775
Contract Services 13,500 21,500 13,266 21,500
Total Special Revenue Fund Expenditures 14,985 34,775 13,286 34,775
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 484,098 662,023 829,729 1,007,654
331,518 177,925 345,631 177,925
The City of Sanger, Texas 2019-2020 Annual Budget 153
HOTEL OCCUPANCY FUND
The Hotel Occupancy Tax Fund is used to account for revenues from the Hotel Occupancy Tax.
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 21,744 36,898 36,898 49,805
Revenues
Taxes 27,154 20,000 24,600 20,000
Total Hotel Tax Fund Revenues 27,154 20,000 24,600 20,000
Expenditures
Contract Services 12,000 12,000 11,693 12,000
Total Hotel Tax Fund Expenditures 12,000 12,000 11,693 12,000
Excess of Revenues/Sources 15,154 8,000 12,907 8,000
over Expenditures/Uses
Ending Fund Balance 36,898 44,898 49,805 57,805
154 The City of Sanger, Texas 2019-2020 Annual Budget
BEAUTIFICATION FUND
The Beautification Fund is utilized to account for revenue sources dedicated to beautification of City-owned parks by
the Parks Department.
2017-18 2018-19 2018-19 2019-20
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
The City of Sanger, Texas 2019-2020 Annual Budget 155
LIBRARY RESTRICTED FUND
The Library Restricted Fund is utilized to account for specific revenues set aside for future Library expenditures.
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 88,422 97,571 97,571 97,940
Revenues
Library Revenue - 500 - 500
Interest Income 299 200 369 200
Miscellaneous 8,850 9,000 - 9,000
Total Library Restricted Fund Revenues 9,149 9,700 369 9,700
Ending Fund Balance 97,571 107,271 97,940 107,640
156 The City of Sanger, Texas 2019-2020 Annual Budget
PARKLAND DEDICATION FUND
The Parkland Dedication Fund is utilized to account for the collection and expenditure of Parkland Dedication Fees.
City Ordinances requires new residential developments to provide for community parks and open spaces.
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 1,370 12,878 12,878 53,012
Revenues
Parkland Dedication Fee 11,508 65,000 40,134 65,000
Total Parkland Dedication Fund Revenues 11,508 65,000 40,134 65,000
Ending Fund Balance 12,878 77,878 53,012 118,012
The City of Sanger, Texas 2019-2020 Annual Budget 157
ROADWAY IMPACT FEE FUND
The Roadway Impact Fee Fund is utilized to account for the collection and expenditure of Roadway Impact Fee. City
Ordinances requires each development to pay a share of the cost of such capital improvements or roadway
expenditures attributable to such new development.
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance - 281,279 281,279 562,051
Revenues
Roadway Impact Fee 281,279 100,000 280,772 100,000
Total Roadway Impact Fee Fund Revenues 281,279 100,000 280,772 100,000
Ending Fund Balance 281,279 381,279 562,051 662,051
158 The City of Sanger, Texas 2019-2020 Annual Budget
COURT SECURITY FUND
The Court Security Fund is utilized to account for Court Security Fees imposed on convictions by the Sanger Municipal
Court.
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 8,107 8,696 8,696 9,852
Revenues
Fines 1,225 1,500 1,176 1,500
Total Court Security Fund Revenues 1,225 1,500 1,176 1,500
Expenditures
Salaries & Benefits 636 1,500 20 1,500
Total Court Security Fund Expenditures 636 1,500 20 1,500
Excess of Revenues/Sources 589 - 1,156 -
over Expenditures/Uses
Ending Fund Balance 8,696 8,696 9,852 9,852
The City of Sanger, Texas 2019-2020 Annual Budget 159
COURT TECHNOLOGY FUND
The Court Technology Fund is utilized to account for Court Technology Fees imposed on convictions by the Sanger
Municipal Court.
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 24 157 157 152
Revenues
Fines 1,633 2,000 1,568 2,000
Total Court Technology Fund Revenues 1,633 2,000 1,568 2,000
Expenditures
Contract Services 1,500 2,000 1,573 2,000
Total Court Technology Fund Expenditures 1,500 2,000 1,573 2,000
Excess of Revenues/Sources 133 - (5) -
over Expenditures/Uses
Ending Fund Balance 157 157 152 152
160 The City of Sanger, Texas 2019-2020 Annual Budget
CHILD SAFETY FUND
The Child Safety Fund is utilized to account for Child Safety Fees collected by the Sanger Municipal Court.
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 18,904 26,664 26,664 35,943
Revenues
Fines 7,760 7,500 9,279 7,500
Total Child Safety Fee Fund Revenues 7,760 7,500 9,279 7,500
Expenditures
Contract Services - 7,500 - 7,500
Total Child Safety Fee Fund Expenditures - 7,500 - 7,500
Excess of Revenues/Sources 7,760 - 9,279 -
over Expenditures/Uses
Ending Fund Balance 26,664 26,664 35,943 35,943
The City of Sanger, Texas 2019-2020 Annual Budget 161
POLICE DONATIONS FUND
The Police Donations Fund is utilized to account for specific funds donated for the exclusive use of the Sanger Police
Department.
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance (228) 78 78 78
Revenues
Miscellaneous 1,155 2,500 - 2,500
Total Police Donations Fund Revenues 1,155 2,500 - 2,500
Expenditures
Supplies & Materials 849 2,500 - 2,500
Total Police Donations Fund Expenditures 849 2,500 - 2,500
Excess of Revenues/Sources 306 - - -
over Expenditures/Uses
Ending Fund Balance 78 78 78 78
162 The City of Sanger, Texas 2019-2020 Annual Budget
FIRE DONATIONS FUND
The Fire Donations Fund is utilized to account for specific funds donated for the exclusive use of the Sanger Fire
Department.
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 4,800 6,000 6,000 6,100
Revenues
Miscellaneous 1,200 1,000 100 1,000
Total Fire Donations Fund Revenues 1,200 1,000 100 1,000
Expenditures
Supplies & Materials - 2,275 - 2,275
Total Fire Donations Fund Expenditures - 2,275 - 2,275
Excess of Revenues/Sources 1,200 (1,275) 100 (1,275)
over Expenditures/Uses
Ending Fund Balance 6,000 4,725 6,100 4,825
The City of Sanger, Texas 2019-2020 Annual Budget 163
PARK DONATIONS FUND
The Park Donations Fund is utilized to account for specific funds donated for the exclusive use of the Parks Department.
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 2,536 2,536 2,536 3,061
Revenues
Miscellaneous - 2,500 525 2,500
Total Park Donations Fund Revenues - 2,500 525 2,500
Ending Fund Balance 2,536 5,036 3,061 5,561
164 The City of Sanger, Texas 2019-2020 Annual Budget
LIBRARY DONATIONS FUND
The Library Donations Fund is utilized to account for specific funds donated for the exclusive use of the Sanger Public
Library.
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 1,375 5,815 5,815 6,209
Revenues
Miscellaneous 4,440 500 394 500
Total Library Donations Fund Revenues 4,440 500 394 500
Expenditures
Supplies & Materials - 1,000 - 1,000
Total Library Donations Fund Expenditures - 1,000 - 1,000
Excess of Revenues/Sources 4,440 (500) 394 (500)
over Expenditures/Uses
Ending Fund Balance 5,815 5,315 6,209 5,709
The City of Sanger, Texas 2019-2020 Annual Budget 165
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166 The City of Sanger, Texas 2019-2020 Annual Budget
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 2019-2020 Annual Budget 167
COMBINED CAPITAL PROJECTS FUNDS BUDGET SUMMARY
34%
45%
1%20%
Capital Projects Funds Revenues 2019-20
Water Tap Fees
Sewer Tap Fees
Interest Income
Transfers In
100%
Capital Projects Funds Expenditures 2019-20
Capital Projects
168 The City of Sanger, Texas 2019-2020 Annual Budget
CAPITAL PROJECTS FUND
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 240,936 866,784 866,784 1,628,717
Revenues
Donations - - - -
Intergovernmental Revenue 3,465,562 1,000,000 434,436 -
Total Capital Projects Fund Revenues 3,465,562 1,000,000 434,436 -
Other Sources
Transfers From General Fund 460,000 675,000 675,000 675,000
Total Other Sources 460,000 675,000 675,000 675,000
Total Revenues/Sources 3,925,562 1,675,000 1,109,436 675,000
Expenditures
Server Consolidation - - 3,758 -
McReynolds Road Reconstruction 3,299,714 300,000 158,085 -
2018-19 Street Rehab Program - 190,000 185,660 -
2019-2020 Street Rehab Program - - - 414,000
Total Expenditures 3,299,714 490,000 347,503 414,000
Excess of Revenues over Expenditures 625,848 1,185,000 761,933 261,000
Ending Fund Balance 866,784 2,051,784 1,628,717 1,889,717
The City of Sanger, Texas 2019-2020 Annual Budget 169
ENTERPRISE CAPITAL PROJECTS FUND
2017-18 2018-19 2018-19 2019-20
Actual Budget Estimate Budget
Beginning Fund Balance 13,749,127 5,731,194 5,731,194 3,639,312
Revenues
Water Tap Fees 198,150 260,000 210,050 260,000
Sewer Tap Fees 256,000 340,000 284,500 340,000
Interest Income 8,499 6,250 42,846 6,250
Total Revenues 462,649 606,250 537,396 606,250
Other Sources
Transfer from Enterprise Fund - 272,720 156,800 156,800
Transfer from 4A 500,000 - - -
Total Other Sources 500,000 272,720 156,800 156,800
Total Revenues/Sources 962,649 878,970 694,196 763,050
Expenditures
Phase II: East I35 Water/Wastewater Line 296,239 - - -
Phase III: View Road Line Extension 977,006 - - -
Wastewater Treatment Plant 7,130,273 3,200,000 2,434,690 1,000,000
Railroad Lift Station 438,658 100,000 67,267 100,000
Capital Improvement Plan 4,246 - - -
Nitrification 134,160 - - -
WWTP Outfall Pipeline - 500,000 18,085 300,000
FM 455 Utility Relocation - 300,000 78,691 2,500,000
Relocation of Utilities: I-35 - - - 250,000
Plum Street Water Line - 150,000 - -
Peach Street Wastewater Rehab - 188,819 187,345 -
Total Expenditures 8,980,582 4,438,819 2,786,078 4,150,000
Excess of Revenues over Expenditures (8,017,933) (3,559,849) (2,091,882) (3,386,950)
Ending Fund Balance 5,731,194 2,171,345 3,639,312 252,362
170 The City of Sanger, Texas 2019-2020 Annual Budget
CAPITAL IMPROVEMENT PLAN
INTRODUCTION
This plan addresses capital improvement needs in the City of Sanger over the next ten years and funding sources for
projects expected in FY 2020.
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 past several years more and more resources
have been dedicated to infrastructure maintenance and replacement and several projects have been completed. In
FY 2019 we completed the reconstruction of McReynolds Road, a major thoroughfare that will help with traffic
congestion once FM 455 expansion goes under construction. Also, last year, we rehabilitated several roads including
portions of Elm Street, Pecan Street, Peach Street, 9th Street, 11th Street, 12th Street, 13th Street and Hughes Street.
We also replaced a major sewer line along Peach Street from 10th Street to 5th Street that serves a large commercial
development. 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 anticipate a continued need 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. In 2018, we extended water and sewer lines on the east side of I-35
from Lois Road to View Road. 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. 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
FM 455 Expansion:
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. Last year we initiated the design engineering work and this work still continues into
this fiscal year.
Another issue with the expansion of FM 455 will be traffic congestion during construction. Reconstruction of
McReynolds Road is now complete so it will assist with relieving some of the congestion. The City’s continuing street
rehabilitation program will help alleviate traffic congestion as well.
Enterprise Capital Projects
Development along the I35 corridor has accelerated the need to extend wastewater lines to the area. Upgrading the
line from FM 455 to Lois Road on the East side of I35 was completed in the Fall of 2017. In 2018, extension of this
line was completed from Lois to View Road.
The City of Sanger, Texas 2019-2020 Annual Budget 171
To create more revenue for wastewater infrastructure improvements we started setting aside a portion of monthly water
and wastewater revenues in 2014. We are using these funds to address I&I issues and replace older wastewater lines
in conjunction with street improvements. Last year, the City replaced a major sewer line along Peach Street that serves
a new commercial development.
We currently have over $2,400,000 in combined water and waste water tap fees. These monies will be used to fund
future Enterprise capital projects.
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 and should be
completed in FY 2019-2020. With the assistance of Alan Plummer and Associates, the City Council also evaluated
different options for discharging effluent from the Wastewater Treatment Plant. At that time Council decided to pursue
the outfall pipeline approach and authorized moving forward with engineering services. Due to various factors, the
Council is now revisiting the feasibility of stream restoration as an alternate option while not abandoning the outfall
approach. Council engaged Alan Plummer to complete a preliminary planning phase which will determine if stream
restoration is a viable option and confirm the path forward.
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 are now complete and this year we will begin obtaining the necessary easements.
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. Last year, we outlined a Five-Year Street Improvement Plan and already implemented
Phase I. This year we are proposing to move forward with Phase II as outlined in the Project Status section of this
report.
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 Road, and Duck Creek will also be
candidates for improvement.
Parks and Facilities:
By far our greatest and most expensive facility need has been the rehabilitation and expansion of the wastewater
treatment plant. The construction cost of this project 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 was 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. In addition, several parks projects have been identified in the Parks
Master Plan, which will undergo a prioritization process. Once prioritized, these projects will be programmed in as funds
are available.
172 The City of Sanger, Texas 2019-2020 Annual Budget
PROJECT STATUS
Projects in progress continuing in FY 2020 Anticipated Funding Source
Railroad Lift Station Easement Acquisition Enterprise CIP/Possible Bond Issue
WW Treatment Plant Rehabilitation WW Tap Fees/ 2017 Bond Funds
Ranger Creek Outfall Pipeline/Stream Restoration Enterprise CIP/Possible Bond Issue
FM 455 Widening – Relocation of Utilities Enterprise CIP/Possible Bond Issue
New Projects in 2020 Anticipated Funding Source
I-35 Expansion - Relocation of Utilities (engineering only) Enterprise CIP/Reimbursed by TxDOT
Rehabilitation of Several Streets (Phase II): Capital Projects Fund
Elm St from 9th St to 5th St
Pecan St from 9th to 7th St
7th St from Peach St to 5th St
7th St from Bolivar St to Elm St
6th St from Peach St to 5th St
8th St from Plum St to 5th St
Plum St from 10th St to 5th St
Future Projects Anticipated Funding Source
Phase III – Street Rehabilitation Capital Projects Fund
Rebuild & Expand Marion Road TBD
Rebuild Belz Road & Jennifer Circle TBD
Rebuild Duck Creek Road TBD
Utility Road Tie in Across Railroad TBD
Relocating Utilities for I35 Expansion TBD
Rebuild Bolivar Street TBD
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.
The City of Sanger, Texas 2019-2020 Annual Budget 173
174 The City of Sanger, Texas 2019-2020 Annual Budget
CAPITAL PROJECTS SUMMARY 2018-2024
2017-2018 2018-2019 2019-2020
Actual Estimate Budget
Capital Projects Fund
McReynolds Road Reconstruction 3,299,713$ 159,000$ -$
Street Rehab - Phase I - 190,000 -
Street Rehab - Phase II - - 414,000
Street Rehab - Phase III - - -
Street Rehab - Phase IV - - -
Street Rehab - Phase V - - -
Rebuild & Expand Marion Road - - -
Utility Road Tie-in Across Railroad - - -
Rebuild Bolivar Street - - -
Rebuild Duck Creek Road - - -
Capital Projects Fund Totals 3,299,713$ 349,000$ 414,000$
Enterprise Capital Projects Fund
Phase II: East I35 Water/Wastewater Line 296,234$ -$ -$
Phase III: View Road Line Extension 977,005 - -
Nitrification 134,160 - -
Wastewater Treatment Plant 7,130,273 2,200,000 1,000,000
Railroad Lift Station 438,657 55,000 100,000
Relocation of Utilities along FM 455 - 20,000 2,500,000
Outfall Pipeline - 17,000 300,000
Relocation of Utilities along I35 - - 250,000
Bolivar Street Water and Sewer - - -
Enterprise Capital Projects Fund 8,976,329$ 2,292,000$ 4,150,000$
Total Capital Projects 12,276,042$ 2,641,000$ 4,564,000$
The City of Sanger, Texas 2019-2020 Annual Budget 175
Projected Projected Projected Projected
2020-2021 2021-2022 2022-2023 2023-2024
Capital Projects Fund
McReynolds Road Reconstruction -$ -$ -$ -$
Street Rehab - Phase I - - - -$
Street Rehab - Phase II - - - -
Street Rehab - Phase III 158,000 - - -
Street Rehab - Phase IV - 208,000 - -
Street Rehab - Phase V - - 191,000 -
Rebuild & Expand Marion Road - - 4,000,000 -
Utility Road Tie-in Across Railroad - - 3,200,000 -
Rebuild Bolivar Street - - - 5,500,000
Rebuild Duck Creek Road - - - 4,000,000
Capital Projects Fund Totals 158,000$ 208,000$ 7,391,000$ 9,500,000$
Enterprise Capital Projects Fund
Phase II: East I35 Water/Wastewater Line -$ -$ -$ -$
Phase III: View Road Line Extension - - - -
Nitrification - - - -
Wastewater Treatment Plant - - - -
Railroad Lift Station - 4,500,000 - -
Relocation of Utilities along FM 455 1,500,000 - - -
Outfall Pipeline 3,900,000 - - -
Relocation of Utilities along I35 2,000,000 - - -
Bolivar Street Water and Sewer - - 300,000 2,250,000
Enterprise Capital Projects Fund 7,400,000$ 4,500,000$ 300,000$ 2,250,000$
Total Capital Projects 7,558,000$ 4,708,000$ 7,691,000$ 11,750,000$
176 The City of Sanger, Texas 2019-2020 Annual Budget
The City of Sanger, Texas 2019-2020 Annual Budget 177
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178 The City of Sanger, Texas 2019-2020 Annual Budget
GENERAL FUND FIVE YEAR FINANCIAL PROJECTION
Actual Estimate
2017-18 2018-19
Beginning Fund Balance 3,169,283 4,379,986
Revenues
Property Taxes 3,275,548 3,752,627
Sales and Mixed Beverage Taxes 872,250 619,284
Franchise Fees 832,689 813,408
Charges for Services 833,752 917,455
Licenses & Permits 322,230 308,480
Fines 89,572 74,466
Fees 858,958 886,983
Interest Income 4,508 10,716
Miscellaneous 68,250 56,222
Total General Fund Revenues 7,157,757 7,439,641
Other Sources
Transfers In 292,999 214,352
Total Other Sources 292,999 214,352
Total Revenues/Sources 7,450,756 7,653,993
Expenditures
Salaries & Benefits 3,052,665 3,204,122
Supplies & Materials 304,859 315,349
Maintenance & Operations 363,942 405,547
Contract Services 1,086,770 1,204,810
Utilities 79,758 76,569
Capital Expenses 227,621 237,184
Debt Service 129,351 129,352
Court Costs 30,829 27,872
Other - 5,843
Total Expenditures 5,275,795 5,606,648
Other Uses
Transfers Out 964,258 1,205,619
Total Other Uses 964,258 1,205,619
Total Expenses/Uses 6,240,053 6,812,267
Ending Fund Balance 4,379,986 5,221,712
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
2017-18 year as well as
projected results for the 2018-
19 year. Also included (as
Year 1) is the current 2019-20
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 2019-2020 Annual Budget 179
Budget Projection Year 2 Year 3 Year 4 Year 5
2019-2020 Percentage 2020-2021 2021-2022 2021-2022 2022-2023
Beginning Fund Balance 5,221,712 5,221,712 5,198,927 5,151,395 5,077,022
Revenues
Property Taxes 4,065,250 5%4,268,513 4,481,939 4,706,036 4,941,338
Sales and Mixed Beverage Taxes 905,800 4%942,032 979,713 1,018,902 1,059,658
Franchise Fees 878,222 1%887,004 895,874 904,833 913,881
Charges for Services 935,500 6%991,630 1,051,128 1,114,196 1,181,048
Licenses & Permits 343,070 8%370,516 400,157 432,170 466,744
Fines 95,526 8%103,168 111,421 120,335 129,962
Fees 834,961 5%876,709 920,544 966,571 1,014,900
Interest Income 4,000 2%4,080 4,162 4,245 4,330
Miscellaneous 77,500 3%79,825 82,220 84,687 87,228
Total General Fund Revenues 8,139,829 8,523,477 8,927,158 9,351,975 9,799,089
Other Sources
Transfers In 136,535 2%139,266 142,051 144,892 147,790
Total Other Sources 136,535 139,266 142,051 144,892 147,790
Total Revenues/Sources 8,276,364 8,662,743 9,069,209 9,496,867 9,946,879
Expenditures
Salaries & Benefits 4,032,362 6%4,274,304 4,530,762 4,802,608 5,090,764
Supplies & Materials 371,810 6%394,119 417,766 442,832 469,402
Maintenance & Operations 387,367 4%402,862 418,976 435,735 453,164
Contract Services 1,318,189 5%1,384,098 1,453,303 1,525,968 1,602,266
Utilities 89,600 2%91,392 93,220 95,084 96,986
Capital Expenses 621,000 5%652,050 684,653 718,886 754,830
Debt Service 51,535 5%54,112 56,818 59,659 62,642
Court Costs 35,494 2%36,204 36,928 37,667 38,420
Other 57,500 2%58,650 59,823 61,019 62,239
Total Expenditures 6,964,857 7,347,791 7,752,249 8,179,458 8,630,713
Other Uses
Transfers Out 1,311,507 2%1,337,737 1,364,492 1,391,782 1,419,618
Total Other Uses 1,311,507 1,337,737 1,364,492 1,391,782 1,419,618
Total Expenses/Uses 8,276,364 8,685,528 9,116,741 9,571,240 10,050,331
Ending Fund Balance 5,221,712 5,198,927 5,151,395 5,077,022 4,973,570
Projected
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DEPARTMENTAL CAPITAL REQUESTS
To request departmental capital expenditures, City Department Directors complete a request form for each requested
expenditure. These requests and supporting documentation are reviewed during individual and group budget planning
meetings. Review of the items includes discussion of any available alternatives to the requested items.
All capital requests are reviewed to determine if they are in sync with City Council goals and the City’s strategic plan.
The following are the original requests submitted which are included in the current budget that have been approved.
Some requests have been approved as submitted, some have been approved with modifications, and some were not
approved for the current year.
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FINANCIAL MANAGEMENT POLICY
**The Sanger City Council approved the City’s Financial Management Policy on September 16, 2019**
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.
The City of Sanger, Texas 2019-2020 Annual Budget 191
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.
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,
192 The City of Sanger, Texas 2019-2020 Annual Budget
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
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.
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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.
194 The City of Sanger, Texas 2019-2020 Annual Budget
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.
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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
196 The City of Sanger, Texas 2019-2020 Annual Budget
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.
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INVESTMENT POLICY
**The Sanger City Council approved the City’s Investment Policy on September 16, 2019**
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
198 The City of Sanger, Texas 2019-2020 Annual Budget
composition. The suitability of each investment decision will be made on the basis of these
objectives. The City prefers to invest in money market accounts, certificates of deposits, and United
States government backed agency discount notes.
C. Liquidity – The City’s investment portfolio will remain sufficiently liquid to meet operating
requirements that might be reasonably anticipated. The City’s investment portfolio will remain
sufficiently liquid and enable it to meet all operating requirements which might be reasonably
anticipated.
D. Diversification – Investment maturities shall be staggered throughout the budget cycle to provide
cash flow based on the anticipated needs of the City. Diversifying the appropriate maturity structure
will reduce market cycle risk. Diversification of the portfolio will include diversification by maturity
and market sector and will include the use of a number of brokers/dealers for diversification and
market coverage. Competitive bidding will be used on each sale and purchase.
E. Yield – Attaining a competitive market yield, commensurate with the City’s investment risk constraints
and cash flow characteristic of the portfolio, is the desired objective. The City’s investment portfolio
shall be designed with the objective of attaining a market rate of return throughout budgetary and
economic cycles, taking into account the City’s risk constraints and the cash flow of the portfolio.
“Market rate of return” may be defined as the average yield of the current three-month U.S. Treasury
Bill or such other index that most closely matches the average maturity of the portfolio. The City’s
objective shall be a reasonably safe yield rate in accordance with payment schedules and other
investment goals.
Effective cash management is recognized as essential to good fiscal management. Cash management is
defined as the process of managing monies in order to ensure maximum cash availability. The City shall
maintain a comprehensive cash management program which includes collection of accounts receivable,
prudent investment of its available cash, disbursement of payments in accordance with invoice terms and the
management of banking services. The City staff will follow the “Prudent Person” statement relating to the
standard of care that must be exercised when investing public funds as expressed in the Texas Government
Code Section 2256.006(a-b). The Investment Officers shall avoid any transactions that might impair public
confidence in the City’s ability to govern effectively. The governing body recognizes that in diversifying the
portfolio, occasional measured unrealized losses due to market volatility are inevitable, and must be
considered within the context of the overall portfolio’s investment return, provided that adequate diversification
has been implemented. The prudence of the investment decision shall be measured in accordance with the
tests set forth in the Texas Government Code Section 2256.006(b).
It shall be the policy of the City not to invest in speculative instruments such as derivatives.
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.
The City of Sanger, Texas 2019-2020 Annual Budget 199
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.
200 The City of Sanger, Texas 2019-2020 Annual Budget
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.
The City of Sanger, Texas 2019-2020 Annual Budget 201
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.
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DEBT SERVICE SCHEDULES
Total Debt
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2020 708,516 118,437 826,953 830,200 739,992 1,570,192 1,538,716 858,429 2,397,145
2021 694,979 97,012 791,991 885,200 711,400 1,596,600 1,580,179 808,412 2,388,591
2022 315,190 71,409 386,599 616,500 679,741 1,296,241 931,690 751,150 1,682,840
2023 329,652 59,191 388,843 633,600 660,427 1,294,027 963,252 719,618 1,682,870
2024 336,867 46,410 383,277 658,000 640,328 1,298,328 994,867 686,738 1,681,605
2025 299,300 33,237 332,537 675,700 618,518 1,294,218 975,000 651,755 1,626,755
2026 313,900 20,981 334,881 701,100 593,114 1,294,214 1,015,000 614,095 1,629,095
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 3,267,004 495,448 3,762,452 19,211,700 8,247,569 27,459,269 22,478,704 8,743,017 31,221,721
TotalGeneral Fund Enterprise Fund
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Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 302,600 62,906 365,506 587,400 122,114 709,514 890,000 185,020 1,075,020
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 314,600 12,221 326,821 400,400 15,554 415,954 715,000 27,775 742,775
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 391,200 150,717 541,917 2,868,800 1,105,258 3,974,058 3,260,000 1,255,975 4,515,975
General Fund 44%Enterprise Fund: 56%Total
General Fund 12%Enterprise Fund: 88%Total
Certificates of Obligation, Series 2013
General Fund 34%Enterprise Fund: 66%Total
Certificates of Obligation, Series 2007
General Obligation Refunding Bonds, Series 2012
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Fiscal
Year Principal Interest Total
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 5,540,000 1,922,875 7,462,875
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 489,900 29,532 519,432 575,100 34,668 609,768 1,065,000 64,200 1,129,200
Certificates of Obligation, Series 2015
General Obligation Refunding Bonds, Series 2016
Enterprise Fund: 100%
General Fund 46%Enterprise Fund: 54%Total
The City of Sanger, Texas 2019-2020 Annual Budget 205
Fiscal
Year Principal Interest Total
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 5,047,100 14,287,100
General Obligation Refunding Bonds, Series 2019
Fiscal
Year Principal Interest Total
2020 200,000 52,500 252,500
2021 200,000 48,500 248,500
2022 210,000 40,500 250,500
2023 220,000 32,100 252,100
2024 225,000 23,300 248,300
2025 235,000 14,300 249,300
2026 245,000 4,900 249,900
Total 1,535,000 216,100 1,751,100
Fiscal
Year Principal Interest Total
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 233,704 23,972 257,676
Spirit of Texas Street Equipment
Certificates of Obligation, Series 2017
Enterprise Fund: 100%
General Fund: 100%
General Fund 100%
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STANDARD & POORS RATING REPORT
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CITY OF SANGER MONTHLY REPORT FOR SEPTEMBER 2019
During the 2017-2018 fiscal year, City staff developed a new Monthly
Report to keep the public informed. This report provides in-depth
details of operations and results and is published each month to
provide citizens with the most recent information, statistics and
activities of City operations.
The City’s Monthly Reports are posted on the City’s website at
http://www.sangertexas.org/page/residents_performance_measures
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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.
Audit
The annual formal examination of the City’s financial
statement by an independent third-party accounting firm.
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.
CIP
Acronym for Capital Improvement Plan.
DATCU
Acronym for Denton Area Teachers Credit Union.
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.
DFW
Acronym for The Dallas - Fort Worth area.
EMS
Acronym for Emergency Medical Services.
Encumbrances
Commitments related to unperformed (executory) contracts
for goods and services.
The City of Sanger, Texas 2019-2020 Annual Budget 241
ERCOT
Acronym for Electric Reliability Council of Texas.
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.
FM
Designation for Farm to Market road.
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.
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.
FY
Acronym for Fiscal Year.
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.
HOT
Acronym for Hotel Occupancy Tax.
I&I
Acronym for Inflow & Infiltration. Inflow happens when
groundwater and stormwater seep into sanitary sewer
systems through private and public defects within the
collection system. Infiltration is when groundwater enters
the sanitary sewer system through faulty pipes or
manholes.
I&S
Acronym for Interest & Sinking.
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.
MICU
Acronym for Mobile Intensive Care Unit.
M&O
Acronym for Maintenance & Operations
Modified Accrual
A combination of cash basis and accrual basis. Revenues
are recognized when they are (1) measurable and (2)
available. Expenditures are fully accrued as they are
measurable when they are incurred.
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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.
P&Z
Acronym for Planning & Zoning.
R&M
Acronym for Repairs & Maintenance.
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.
SWOT
Acronym for an analysis of the City’s Strengths,
Weaknesses, Opportunities and Threats.
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.
TBD
Acronym for To Be Determined.
TXDOT
Acronym for Texas Department of Transportation.
Transfer
The movement of monies from one fund, activity,
department, or account to another. This includes
budgetary and/or movement of assets.
WW
Acronym for Waste Water.