2020-2021 Adopted Budgetwww.sangertx.org | 201 Bolivar Street, Sanger, TX 76266
OFFICIAL BUDGET
FISCAL YEAR 2020–2021
Local Government Code Sec. 102.007 requires the following information be included as a cover page for the City’s annual
budget:
This budget will raise more total property taxes than last year's budget by
$411,267 (8.60%), and of that amount $248,504 is tax revenue to be raised
from new property added to the tax roll this year.
The members of the City Council voted on the budget as follows:
FOR: Marissa Barrett, Councilmember Place 1
Gary Bilyeu, Councilmember Place 2
Dennis Dillon, Councilmember Place 3
Alan Chick, Councilmember Place 4
David Clark, Councilmember Place 5
AGAINST: None
PRESENT (not voting): Thomas Muir, Mayor (only votes in case of a tie)
PROPERTY TAX RATE COMPARISON 2019-2020 2020-2021
Property Tax Rate $0.679100/$100 $0.679100/$100
No New Revenue Tax Rate $0.668208/$100 $0.662164/$100
No New Revenue Maintenance & Operations Tax Rate $0.561842/$100 $0.579126/$100
Voter Approval Tax Rate $0.694312/$100 $0.673039/$100
Debt Rate $0.087523/$100 $0.073644/$100
Total debt obligation for the City of Sanger secured by property taxes: $2,935,499
The City of Sanger, Texas Page 2 2020-2021 Official Budget
CITY OF SANGER, TEXAS
ANNUAL BUDGET
OCTOBER 1, 2020 – SEPTEMBER 30, 2021
SUBMITTED TO
THE MAYOR AND CITY COUNCIL
SEPTEMBER 21, 2020
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
The City of Sanger, Texas Page 3 2020-2021 Official Budget
DISTINGUISHED BUDGET PRESENTATION AWARD
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TABLE OF CONTENTS
INTRODUCTION
Budget Message .............................................................................................................. 11
Strategic Planning for Results .......................................................................................... 20
Comprehensive Plan ........................................................................................................ 21
Organizational Values ...................................................................................................... 22
Organization Chart ........................................................................................................... 23
Authorized Personnel ....................................................................................................... 24
Budget Calendar .............................................................................................................. 25
The Budget Process ......................................................................................................... 26
List of Funds ..................................................................................................................... 27
Fund Relationship with Functional Areas ......................................................................... 28
About Sanger ................................................................................................................... 29
Ordinance Adopting the Annual Budget ........................................................................... 34
Ordinance Adopting the Property Tax Rate ...................................................................... 36
BUDGET SUMMARY
2020-2021 Budget at a Glance ......................................................................................... 38
2020-2021 Budget by Fund .............................................................................................. 40
Revenues, Expenditures & Changes in Fund Balance ..................................................... 42
Combined Funds Budget Summary (Detailed) ................................................................. 48
Combined Funds Budget Summary.................................................................................. 50
FUNDS IN DETAIL
GENERAL FUND
Overview .......................................................................................................................... 53
Budget Summary .............................................................................................................. 54
Revenues ......................................................................................................................... 56
Departmental Budgets
Police .................................................................................................................... 60
Animal Control ..................................................................................................... 62
Fire ........................................................................................................................ 64
Municipal Court ..................................................................................................... 66
Development Services .......................................................................................... 68
Streets .................................................................................................................. 70
Parks ..................................................................................................................... 72
Recreation............................................................................................................. 74
Library ................................................................................................................... 76
Solid Waste ........................................................................................................... 78
Transfers to Other Funds ...................................................................................... 80
The City of Sanger, Texas Page 5 2020-2021 Official Budget
TABLE OF CONTENTS (continued)
DEBT SERVICE FUND
Overview .......................................................................................................................... 83
Budget Summary .............................................................................................................. 84
Expenditures .................................................................................................................... 86
Debt Service Requirements .............................................................................................. 87
ENTERPRISE FUND
Overview .......................................................................................................................... 89
Budget Summary .............................................................................................................. 90
Revenues ......................................................................................................................... 93
Departmental Budgets
Water .................................................................................................................... 94
Waste Water ......................................................................................................... 96
Electric .................................................................................................................. 98
Debt Service ....................................................................................................... 100
Transfers to Other Funds .................................................................................... 102
ENTERPRISE DEBT SERVICE FUND
Overview ........................................................................................................................ 105
Budget Summary ............................................................................................................ 106
Expenditures .................................................................................................................. 108
Debt Service Requirements ............................................................................................ 109
INTERNAL SERVICE FUND
Overview ........................................................................................................................ 111
Budget Summary ............................................................................................................ 112
Departmental Budgets
City Council ......................................................................................................... 114
Administration ..................................................................................................... 116
Public Works Administration ............................................................................... 118
Finance ............................................................................................................... 120
Engineering ......................................................................................................... 122
Fleet Services ..................................................................................................... 124
Facilities .............................................................................................................. 126
Non-Departmental ............................................................................................... 128
4A CORPORATION FUND
Overview ........................................................................................................................ 131
Budget Summary ............................................................................................................ 132
Revenues ....................................................................................................................... 135
Economic Development Expenditures ............................................................................ 136
The City of Sanger, Texas Page 6 2020-2021 Official Budget
TABLE OF CONTENTS (continued)
4B CORPORATION FUND
Overview ........................................................................................................................ 139
Budget Summary ............................................................................................................ 140
Revenues ....................................................................................................................... 143
Economic Development Expenditures ............................................................................ 144
SPECIAL REVENUE FUNDS
Overview ........................................................................................................................ 147
Budget Summary ............................................................................................................ 148
Combined Schedule of Special Revenue Funds ............................................................ 149
Hotel/Motel Tax Fund ..................................................................................................... 150
General Storm Recovery Fund ....................................................................................... 151
Electric Storm Recovery Fund ........................................................................................ 152
Beautification Fund ......................................................................................................... 153
Library Restricted Fund .................................................................................................. 154
Parkland Dedication Fund .............................................................................................. 155
Roadway Impact Fee Fund ............................................................................................ 156
Court Security Fund........................................................................................................ 157
Court Technology Fund .................................................................................................. 158
Child Safety Fund ........................................................................................................... 159
Police Donations Fund ................................................................................................... 160
Fire Donations Fund ....................................................................................................... 161
Park Donations Fund ...................................................................................................... 162
Library Donations Fund .................................................................................................. 163
CAPITAL PROJECTS FUNDS AND CAPITAL IMPROVEMENT PLAN
Overview ........................................................................................................................ 167
Budget Summary ............................................................................................................ 168
Capital Projects Fund ..................................................................................................... 169
Enterprise Capital Projects Fund .................................................................................... 170
Capital Improvement Plan .............................................................................................. 171
Capital Projects Summary 2019-2025 ............................................................................ 174
APPENDIX
General Fund Five Year Financial Projection ................................................................. 178
Approved Departmental Capital Equipment Requests ................................................... 180
Financial Management Policy ......................................................................................... 189
Investment Policy ........................................................................................................... 196
Debt Service Schedules ................................................................................................. 201
Standard & Poor’s Rating Report ................................................................................... 205
City of Sanger Monthly Report for September 2019 ....................................................... 212
2020 Tax Rate Calculation Worksheet ........................................................................... 241
Glossary of Terms .......................................................................................................... 260
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The City of Sanger, Texas Page 8 2020-2021 Official Budget
IN
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BUDGET MESSAGE
Introduction
We are pleased to present the FY 2020-2021 Budget for the City of Sanger.
The last several years the city has experienced steady growth. The number of residential building permits has increased
and there have been more proposed development projects going through the permitting process than ever before. 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.
Current Conditions
Currently, we are operating in an unprecedent environment due to the COVID-19 pandemic that has impacted everyday
life not just here in Sanger but in many parts of the country and the world. The City has had to adapt and adjust to the
unique challenges posed by this public health crisis and will continue to do so as this situation remains. At this time, it
is very difficult to project the long-term impacts of COVID-19 on the economy.
The housing market is still strong, and demand continues to be 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 FY 2019-2020 should end the year above projections. For FY
2020-2021 we are projecting General Fund Sales Tax Revenues of $925,000.
The City of Sanger, Texas Page 11 2020-2021 Official Budget
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
General Fund Sales Tax Ten Year History
New residential and commercial construction and increased valuations are reflected in an anticipated increase in the
property tax base. 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.
Construction on the rehabilitation of the wastewater treatment plant is almost complete and should be finalized 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 2020 - 2021.
FY 2020 - 2021 Budget Highlights
Capital Equipment
The proposed budget includes the following Capital Equipment.
Department Category Description Amount
Police Vehicles 2 Police Patrol Vehicles $114,000
Fire Mobile Equipment Command Truck $55,000
Fire Equipment MSA Carbon Fiber SCBA Bottles $210,000
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 will be included in the
appendix section of the budget document.
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.
The City of Sanger, Texas Page 12 2020-2021 Official Budget
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 are proposing to add several new positions that are important to our operations as the city continues
to grow: one (1) Customer Service Supervisor in the Finance Department, one (1) Administrative Assistant in the
Administration Department, (1) Electric Tech/Groundman in the Electric Department, and one (1) Assistant Fire-
Chief/Fire Marshall in the Fire Department.
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, work related to the relocation of utilities along FM 455, the rehabilitation of several streets in the
city as well as determining the feasibility of the stream restoration project.
Reserve
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 2020-2021 this fund is funded by 2% of
electric utility revenue and is intended to be used in the event of extensive storm damage to the City’s infrastructure.
Currently, total reserves are approximately $3.1 million.
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2016 2017 2018 2019 2020
Contingency Reserve Funds Five Year History
General Fund Enterprise Fund Storm Reserve Fund
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.
The City of Sanger, Texas Page 13 2020-2021 Official Budget
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.
Sanger Electric is another strength enjoyed by the City of Sanger. This revenue not only supports the Enterprise Fund
but the Storm Recovery Fund as well.
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. 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.
Another weakness is median home prices in Sanger. Last year, according to an article in the Denton Record Chronicle,
which referenced information from the Denton Central Appraisal District, the average taxable home value in Denton
County was $333,406. The average taxable home value in Sanger was $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 with fixed incomes. The Council has established benchmarks that are helping to alleviate this weakness. As a
The City of Sanger, Texas Page 14 2020-2021 Official Budget
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 has expanded, we added 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
Currently, there are 152 new home starts. 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. 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
As mentioned earlier, we are facing an unprecedented situation due to the COVID-19 pandemic. At this time, it is very
difficult to project the long-term impacts on the economy. It is imperative that we monitor it closely and stay ahead of
any economic downturn.
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.
Another significant threat is action taken by State Legislature. The 86th Legislature passed several bills that have a
direct impact on cities. One of them is Senate Bill 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
The City of Sanger, Texas Page 15 2020-2021 Official Budget
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.
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.
One important point to make 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.
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. Transfer to Other Funds include
transfer to the Internal Service Fund as well as the Capital Improvement Projects Fund.
20.7%
Police
1.6%
Animal Control
18.8%
Fire and
Ambulance
2.2%
Municipal Court
7.1%
Development
Services5.8%
Streets
7.3%
Parks
1.0%
Recreation
3.6%
Library
10.5%
Solid Waste
21.5%
Transfers to Other
Fund
General Fund Expenditures 2020-2021
The City of Sanger, Texas Page 16 2020-2021 Official Budget
General Fund revenues come from a myriad of sources Including property tax, sales tax, court fees, Fire and EMS
revenues and franchise fees. By far, the largest revenue stream is property tax. Due to growth and appreciation of
property values, Sanger has enjoyed increasing property taxes over the last twelve years.
Enterprise Fund
The Enterprise Fund is made up of utility departments including Water, Wastewater, and Electric. Expenditures include
daily operations of the utilities, capital improvements, debt service on bonds for capital improvements as well as
transfers to the Internal Service Fund and the Electric Storm Recovery Fund.
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.
Internal Service Fund
The internal service fund includes departments with responsibilities in both the General and Enterprise Funds. The
Internal Service Fund allows us to show the department's entire budget in one place, making it more transparent and
easier to manage. The departments include Non-Departmental costs, Mayor and Council, Administration, Public
Works, Engineering, Finance, Facilities Maintenance and Fleet Services. Instead of each department having a separate
budget for each fund, those departments have a single budget in the Internal Service Fund. This makes it easier for
the reader to see the true cost of the department without having to look in two different places. It also streamlines cost
allocation internally.
Economic Development Funds
Under Texas Law, certain municipal governments can establish Economic Development Corporations for the purposes
of attracting economic development and other limited purposes. These corporations are overseen by boards appointed
by the City Council. Sanger is one of the few Cities that has both a 4A and 4B Economic Development Corporation.
Both of these corporations receive revenues from a separate ½ cent sales tax. This sales tax generates around
$400,000 each year for each of the corporations.
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 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
provides up to $12,000 a year in HOT taxes to the Sanger Chamber of Commerce for marketing.
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New Funds
The following new funds have been added to the budget this year:
Enterprise Debt Service Fund has been established to pay for funded debt of the Enterprise Fund. Previously,
debt payments were budgeted directly in the Enterprise Fund
Electric Storm Recovery Fund has been established to set aside designated monies to repair electric system
damage from storms. Previously, these monies were accounted for in a separate bank account in the
Enterprise Fund.
General Storm Recovery Fund has been established to set aside designated monies for storm recovery
expenses of the General Fund, such as repairing damages to streets or parks.
Looking Toward the Future
The Dallas-Fort Worth area continues to add new residents each year. According to the U.S. Census Bureau population
estimates for July 1, 2019, six of the US counties with the largest population growth are located in Texas. 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. 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.
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 2020*
Population Growth
Currently, DATCU Credit Union is in the process of building a permanent branch in Sanger, and Holiday Inn Express
is now complete and operational. 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.
The City of Sanger, Texas Page 18 2020-2021 Official Budget
Conclusion
Staff has prepared a conservative budget that addresses both our short term and long-term needs. We will closely
monitor both revenues and expenses throughout the year as well as the economic impacts that may potentially arise
due to COVID-19-19 and be prepared to adjust accordingly as conditions dictate.
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.
Alina Ciocan
City Manager
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STRATEGIC PLANNING FOR RESULTS
COMPREHENSIVE PLAN
ORGANIZATIONAL VALUES
CAPITAL IMPROVEMENT PLAN
ANNUAL BUDGET
CITIZEN RELATIONSHIPS
INFRASTRUCTURE
CITY SERVICES
MONTHLY REPORTING
GUIDING PURPOSE
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 21) and City Staff has developed a set of
Organizational Values (page 22) 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
2020-2021 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.
The City prepares a Monthly Report, which
provides a wealth of detailed and useful
information from all City departments 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 2020 is presented on
page 210.
The City of Sanger, Texas Page 20 2020-2021 Official Budget
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
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.
Improve Sanger’s street network.
Encourage job development in Sanger.
Encourage development of quality single family
residential neighborhoods in Sanger.
Develop, expand, a nd maintain the Sanger Park
System with a variety of parks, open spaces and
recreational facilities.
The City of Sanger, Texas Page 21 2020-2021 Official Budget
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 focus on our customers.
We work together.
The City of Sanger, Texas Page 22 2020-2021 Official Budget
ORGANIZATIONAL CHART
Citizens of
Sanger
City Manager
City Secretary
Agendas & Minutes, Records Mangement,
Information Technology, Human Resources,
Custodial
Finance Director
Accounting, Utility Billing, Customer
Service, Purchasing Accounts Payable,
Accounts Receivable, Payroll
Public Works Director
Water, Waste Water, Streets, Vehicle
Maintenance
Electric Utility Director
Line Maintenance, Warehouse
Parks & Recreation Director
Parks, Recreation, Special Events,
Facilities
Library Director
Library Services, Social Media
Court Clerk
Court Services
Fire Chief
Fire, EMS, Emergency Management
Police Chief
Patrol, Animal Control, Investigation, Code
Enforcement, School Resource Officer
Economic Development
Director
Business Recruitment and Retention,
Community Liason
Development Services Director
Inspections, Planning & Zoning
Director of Human Resources
& Special Projects
Personnel, Projects
Mayor & City Council
Boards &
CommissionsCity Attorney
The City of Sanger, Texas Page 23 2020-2021 Official Budget
AUTHORIZED PERSONNEL
Fund & Department 2018-2019 2019-2020 2020-2021
General Fund Authorized Personnel
Police 16.0 16.0 16.0
Animal Control 1.0 1.0 1.0
Fire 32.0 33.0 34.0
Municipal Court 4.0 4.0 4.0
Development Services 4.0 6.0 6.0
Streets 4.0 4.0 4.0
Parks 4.0 3.5 3.5
Recreation 1.0 1.0 1.0
Library 6.0 6.0 6.0
General Fund Totals 72.0 74.5 75.5
Enterprise Fund Authorized Personnel
Water 6.0 6.0 6.0
Waste Water 3.0 3.0 3.0
Electric 6.0 6.0 7.0
Enterprise Fund Totals 15.0 15.0 16.0
Internal Service Fund Authorized Personnel
Administration 3.0 3.0 4.0
Public Works Administration 3.0 1.0 1.0
Finance 4.0 4.0 5.0
Engineering - 2.5 2.5
Fleet Services 1.0 1.0 1.0
Internal Service Fund Totals 11.0 11.5 13.5
4A Fund Authorized Personnel
Administration 1.0 1.0 1.0
4A Fund Totals 1.0 1.0 1.0
Total Authorized Personnel 99.0 102.0 106.0
NOTE: Throughout the Budget, detailed position information is presented with each Department
The following four positions are new this year:
Assistant Fire Chief/Fire Marshall – Fire Department
Electric Tech/Groundman – Electric Department
Administrative Assistant – Administration Department
Customer Service Supervisor – Finance Department
The City of Sanger, Texas Page 24 2020-2021 Official Budget
BUDGET CALENDAR
Action
Monday, April 13, 2020 -Friday, April 17, 2020
City Manager and Finance Director meet
individually with Directors for mid-year
budget review
Budget Materials Distributed to
Monday, April 20, 2020 -Tuesday, June 30, 2020 Preliminary Budget Prepared
City Manager, Finance Director and all
Directors meet to review individual
departmental requested budgets
Preliminary Budget Completed
Directors Present Budget Requests to City
Council
City Council Budget Workshop
Chief Appraiser Certifies Tax Roll
Proposed budget submitted to City Council
Budget Filed with the City Secretary and
Posted on the City's Website
Submit No-New-Revenue and Voter-
Approval Tax Rates to City Council
Publish Notice of Public Hearing on Budget
Publish Notice of Public Hearing on Tax
Rate
Public Hearing on Budget
Public Hearing on Tax Rate
City Council Vote on Approval of Tax Roll
City Council Vote on Adoption of Budget
City Council Vote on Levying a Tax Rate
Tuesday, September 8, 2020
Friday, July 31, 2020
Monday, August 17, 2020
Monday, September 21, 2020
THE CITY OF SANGER, TEXAS
BUDGET CALENDAR FY 2020-2021
Date
Wednesday, April 29, 2020
Tuesday, June 16, 2020
Tuesday, June 30, 2020
Monday, July 6, 2020
Monday, July 20, 2020
Saturday, July 25, 2020
Sunday, August 30, 2020
Department
al Mid-Year
Budget
Review
Meeting
Review of
Department
al Requests
for new
Budget
Preliminary
Budget
Completed
Tax Roll is
Certified
Proposed
Budget
Presented to
City Council
Budget and
Tax Rate are
Adopted
The City of Sanger, Texas Page 25 2020-2021 Official Budget
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.
The City of Sanger, Texas Page 26 2020-2021 Official 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. The basis of accounting for
financial reporting and budgeting is the modified accrual basis.
DEBT SERVICE FUNDS: 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. Debt Service Funds of the City include the General Debt Service Fund and the
Enterprise Debt Service Fund. The basis of accounting for financial reporting and budgeting
is the modified accrual basis.
CAPITAL PROJECTS FUNDS: 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. The basis of
accounting for financial reporting and budgeting is the modified accrual basis.
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; General Storm Recovery Fund;
Enterprise Storm Recovery 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. The basis of accounting for financial reporting and budgeting is the
modified accrual basis.
GO
V
E
R
N
M
EN
T
A
L
FU
N
D
S
ENTERPRISE FUND: This fund accounts for the operations and financing of self-supporting
activities of a governmental unit that renders services on a user charge basis to the general
public, similar to private business enterprises. The basis of accounting for financial reporting
and budgeting is the accrual basis.
INTERNAL SERVICE FUND: This fund accounts for the financing of centralized services to
different funds and City departments on a cost reimbursement basis. The basis of accounting
for financial reporting and budgeting is the modified accrual 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. The basis of accounting for financial reporting and
budgeting is the modified accrual basis.
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. The basis of accounting for financial reporting and budgeting is
the modified accrual basis.
PR
O
P
R
I
E
TA
R
Y
FU
N
D
S
FID
U
C
I
A
R
Y
FU
N
D
S
The City of Sanger, Texas Page 27 2020-2021 Official Budget
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
The City of Sanger, Texas Page 28 2020-2021 Official 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 Page 29 2020-2021 Official Budget
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.
The City of Sanger, Texas Page 30 2020-2021 Official 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 9,080 (01/01/2020 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 PROPERTY TAXPAYERS Wal-Mart Stores East, L.P. US06068
Wal-Mart Stores East, L.P.
Trails of Sanger Apartments LLC
Ramar Land Corporation
Maccamp LTD
Sanger Lodging, LLC
Paccar Financial
LGI Homes-Texas LLC
Williamsburg Construction Services
Springer Properties LLC
The City of Sanger, Texas Page 31 2020-2021 Official Budget
LOCAL EVENTS
Sanger takes pride in the small-town charm it
offers. Although many events were cancelled
due to the COVID-19 pandemic, the City
normally hosts many community events for all
ages throughout the year, offering residents a
chance to have fun with their neighbors.
FEBRUARY Mother-Son Valentine Dance
MARCH City-wide Easter Egg Hunt
APRIL Spring Fun Run
JUNE Summer Reading Program
JULY Adult Softball League
SEPTEMBER Sanger “Sellabration” Market
Adult Kickball league
OCTOBER Halloween Trick or Trot 5K
DECEMBER Downtown Christmas Parade
ONGOING Yoga Classes
LEGOs at the Library
Preschool Story Time
Book Clubs at the Library
Movies in the Park
The City of Sanger, Texas Page 32 2020-2021 Official Budget
STATISTICS
1,
2
0
4
1,
1
1
9
1,
0
0
0
1,
1
7
0
1,
1
9
0
1,
6
0
3
2,
5
7
4
3,
5
0
8
4,
5
3
4
6,
9
1
6
9,
0
8
0
0
2,000
4,000
6,000
8,000
10,000
Population Growth 1,2
10%
Under 5
12%
5 to 14
14%
15 to 24
16%
25 to 34
13%
35 to 44
13%
45 to 54
10%
55 to 64
6%
65 to 74
6%
Over 75
Population Age Distribution 1
2317
25
35
157
133
132
0%20%40%60%80%100%
Housing Units 1
1 Unit 2 Units
3 or 4 Units 5 to 9 Units
10+ Units Mobile Home/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
2 North Central Texas Council of Governments
3 Sanger Economic Development Corporation
The City of Sanger, Texas Page 33 2020-2021 Official Budget
ORDINANCE ADOPTING THE ANNUAL BUDGET
The City of Sanger, Texas Page 34 2020-2021 Official Budget
The City of Sanger, Texas Page 35 2020-2021 Official Budget
ORDINANCE ADOPTING THE PROPERTY TAX RATE
The City of Sanger, Texas Page 36 2020-2021 Official Budget
BU
D
GE
T
S
U
M
M
A
R
Y
The City of Sanger, Texas Page 37 2020-2021 Official Budget
2020-2021 BUDGET AT A GLANCE
WHERE DOES THE MONEY COME FROM?
Sales & Mixed Drink
Taxes
$1,856,500
6%
Franchise Fees
$932,952
3%
Charges for Services
$12,987,213
45%
Fines, Fees,
Licenses & Permits
$2,311,566
8%
Property Taxes
$5,049,515
17%
Other
$6,089,250
21%
Total Revenues = $28 Million (Excluding Inter-Fund Transfers)
The City of Sanger, Texas Page 38 2020-2021 Official Budget
HOW IS THE MONEY USED?
Public Works/Utilities
$9,642,209
34%
Infrastructure
$7,997,836
28%
Public Safety
$3,746,176
13%
Debt Service
$2,527,806
9%
General
Government
$2,372,370 …
Culture & Recreation
$1,021,022
4%
Economic &
Community
Development
$858,655
3%
Total Expenditures = $25 Million (Excluding Inter-Fund Transfers)
The City of Sanger, Texas Page 39 2020-2021 Official Budget
2020-2021 BUDGET BY FUND
REVENUES BY FUND
General Fund
$8,509,036
29%
Debt Service
Fund
$599,797
2%
Enterprise Fund
$12,618,213
43%
4A Fund
$466,500
2%
4B Fund
$467,500
2%
Enterprise Capital
Projects Fund
$6,230,000
21%
Special Revenue
Funds
$335,950
1%
Total Revenues = $28 Million (Excluding Inter-Fund Transfers)
The City of Sanger, Texas Page 40 2020-2021 Official Budget
EXPENDITURES BY FUND
General Fund
$6,788,938
24%
Debt Service Fund
$741,956
3%
Enterprise Fund
$8,730,209
31%
Enterprise Debt
Service Fund
$1,785,850
6%
Internal Service
Fund
$2,339,770
8%
4A Fund
$171,726
1%
4B Fund
$75,025
0%
Capital Projects
Fund
$250,000
1%
Enterprise Capital
Project Fund
$7,250,000
26%
Special Revenue
Funds
$32,600
0%
Total Expenditures = $25 Million (Excluding Inter-Fund Transfers)
The City of Sanger, Texas Page 41 2020-2021 Official 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 2020-2021 budget, four revenue sources account for 92.8% of all revenues: Charges for Services,
Property Taxes, Sales Taxes, and an anticipated bond issuance.
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 are $12,987,212, which is 44.4% 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 $12,004,213 , these combined charges for services accounts for 41.7% of the City’s projected
revenues.
Water revenues of $2,160,522 are an increase of $72,722 (3.5%) over last year’s projection of $2,087,800.
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 $2,111,191 are an increase of $74,541 (3.7%) over last year’s projection of
$2,036,650. 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 $7,732,500 are an increase of $32,500 (.04%) from last year’s projection of $7,700,000.
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.
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Enterprise Fund Charges for Services Past 10 Years
Water Revenues Waste Water Revenues Electric Revenues
The City of Sanger, Texas Page 42 2020-2021 Official Budget
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.
General Fund Charges for Services
General Fund Charges for services includes billing for Sanitation and Recycling Services. These charges total
$9,83,000 and account for 3.4% of total revenues. This amount is an increase of 5.1% over last year’s projection of
$935,500.
Property Taxes
The collection of Property Taxes accounts for a total of $5,049,515 or 17.3% 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 $378,092 (8.1%) over the prior year
projection of $4,671,423. 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
$5,000,000
2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Property Tax Revenues Past 10 Years
Bond Issuance
The City has $7,250,000 budgeted in the current year for projects in the Enterprise Capital Projects Fund: FM 454
Utility Relocation; I-35 Utility Relocation; Railroad Lift Station; and Outfall Pipeline/Stream Restoration. To meet the
cost of these projects, the City anticipates a bond issuance in the amount of $5,500,000 (24.8% of the annual budget).
At this time, the City is working with our bond advisors on the issuance and expects to issue bonds by the first quarter
of calendar year 2021. More information on these projects is available on pages 167-175 of this document.
Sales Taxes
The collection of Sales Taxes accounts for a total of $1,850,000 (6.3%) 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 2020-21 are an increase of 10.8% over those projected for 2019-20 at $1,670,000. Sales Tax revenues are
expected to rise in future years, the result of continued growth.
The City of Sanger, Texas Page 43 2020-2021 Official Budget
$-
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
$2,250,000
2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Sales Tax Revenues Past 10 Years
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 2020-2021 budget, these three categories
combined total 74.9% of all expenditures.
Maintenance and Operations
With a total of $7,103,832, Maintenance and Operations expenditures account for 25.2% of total expenditures. The
bulk of this amount ($6,642,314) 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 $6,846,100, Salaries and Benefits account for 24.3% of total expenditures. The General Fund accounts
for $3,976,700 of this amount. The General Fund accounts for 75.5 of the City’s 106 budgeted positions
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 $7,929,000, Capital Expenditures account for 28.2% of total expenditures. The bulk of this amount
($7,250,000) is budgeted in the Enterprise Capital Projects Fund. The major components of this amount are
$5,700,000 for the relocation of City utilities along FM 455, $500,000 for the waste water treatment plant outfall
pipeline/stream restoration, and $500,000 for the relocation of City utilities along Interstate 35.
The City of Sanger, Texas Page 44 2020-2021 Official Budget
Capital Expense Amount Budgetary Impact Service Level Impact
2 Police Patrol
Vehicles
(Replacement)
114,000$
The expected impact on current and future
operations is to reduce maintenance costs for
these units in the Police Department.
Allow the City to
maintain the current
level of police
enforcement.
Command Truck
(Replacement)55,000$
The expected impact on current and future
operations is to reduce maintenance costs for
this unit in the Fire Department.
Allow the City to
maintain the current
level of fire protection.
MSA Carbon
Fiber SCBA
Bottles
(Replacement)
210,000$
This is a replacement of SCBA bottles
currently used by out Fire Department. This
purchase is not expected to have an impact
on current and future operations.
Allow the City to
maintain the current
level of fire protection.
Fund Total 379,000$
4B
F
u
n
d
Community
Projects 50,000$
The 4B Corporation is in the process of
reviewing small community enhancement
projects. Since the nature of these projects
is currently unknown, the expected impact on
current and future operations is also
unknown.
Unknown
Fund Total 50,000$
Ca
p
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t
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P
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F
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2020-2021 Street
Rehabilitation
Phase III
250,000$
This is Phase three of five separate phases
of a project to provide funding for the
renovation/resurfacing of several streets
within the City. This project is expected to
decrease maintenance costs in the Street
Department in current and future budget
years.
Allow the City to
provide upgraded
streets for citizens.
Fund Total 250,000$
Railroad Lift
Station 300,000$
Work continues on the design of this lift
station for the City’s sewer system, and it is
projected to be completed in the 2024 budget
year. This project will not have an impact on
current operations; however, it is expected to
make operations more efficient once
completed.
Allow the City to
provide waste water to
customers as the
Sanger grows.
Relocation of
Utilities along FM
455
5,700,000$
The City will be relocating water, waste
water, and electric utilities along FM 455 in
anticipation of the state of Texas widening
the roadway. There is no projected impact
on the current budget. Since this project is
replacing some aged infrastructure, it is
expected that this will reduce maintenance
costs along this road for years to come.
Allow the City to
maintain current utility
service levels and
provide for continued
growth of the City.
Ge
n
e
r
a
l
F
u
n
d
En
t
e
r
p
r
i
s
e
C
a
p
i
t
a
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P
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o
j
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c
t
s
F
u
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d
The City of Sanger, Texas Page 45 2020-2021 Official Budget
Capital Expense Amount Budgetary Impact Service Level Impact
WWTP Outfall
Pipeline/Stream
Restoration
500,000$
The City is currently working with engineers
to determine the best option for discharging
effluent from the City’s waste water
treatment plant. A decision will be made
between a pipeline or an open stream, and
this decision will determine how this project
will proceed. Since the specifics of this
project are yet to be determined, the
expected impact on current and future
operations is unknown.
Allow the City to
maintain current utility
service levels and
provide for continued
growth of the City.
WWTP Bar
Screen Project 250,000$
City staff discovered the bar screen that
removes materials from the waste stream at
the WWTP is damaged and it will be repaired
during this budget year. This repair is not
anticipated to have an impact on current and
future operations of the plant.
Allow the City to
maintain the current
level of waste water
service to customers.
Relocation of
Utilities along I-35 500,000$
The City will be relocating water, waste
water, and electric utilities along I-35 in
anticipation of the state of Texas widening
the roadway. There is no projected impact
on the current budget. Since this project is
replacing some aged infrastructure, it is
expected that this will reduce maintenance
costs along this road for years to come.
Allow the City to
maintain current utility
service levels while
allowing for the
continued growth of
the City.
Fund Total 7,250,000$
Grand Total 7,929,000$
En
t
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p
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C
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Additional details on capital expenditures in the Capital Projects and Enterprise Capital Projects Funds are included in
this document beginning on page 165.
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:
The City of Sanger, Texas Page 46 2020-2021 Official Budget
Fund
Projected
Fund
Balance,
10/01/2020
Revenues &
Other
Sources
Expenditures
& Other Uses
Projected
Fund
Balance,
10/01/2020
Percent
Change
General Fund 7,261,511 8,645,571 8,645,571 7,261,511 0.0%
Debt Service Fund 532,746 812,297 793,491 551,552 3.5%
Enterprise Fund 18,342,078 12,618,213 12,618,213 18,342,078 0.0%
Enterprise Debt Service Fund - 1,800,000 1,785,850 14,150 0.0%
Internal Service Fund 41,466 2,339,770 2,339,770 41,466 0.0%
4A Fund 2,482,136 491,500 171,726 2,801,910 12.9%
4B Fund 1,563,022 467,500 312,525 1,717,997 9.9%
Capital Projects Funds 1,852,839 520,725 250,000 2,123,564 14.6%
Enterprise Capital Project Fund 633,049 6,677,142 7,250,000 60,191 -90.5%
Special Revenue Funds 1,224,363 887,950 32,600 2,079,713 69.9%
Total 33,933,210 35,260,668 34,199,746 34,994,132 3.1%
4A Fund
For the budget year, the 4A Fund is projected to have an increase in Fund Balance of $319,774 (12.9%). 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 14.6% increase ($270,725) 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 $572,858 (-90.5%). The relocation
of utilities along FM 455 is a massive project which will use a large portion of fund balance.
Special Revenue Funds
The Special Revenue Funds are projecting an overall increase in Fund Balance of $855,350 (69.9%). The majority of
this increase is a $400,000 projected increase in the General Storm Recovery Fund; and a $250,000 increase in the
Roadway Impact Fee Fund; and a $152,000 increase in the Electric Storm Recovery Fund. The monies in the Roadway
Impact Fee Fund will be used for future neighborhood development projects. The monies in the General Storm
Recovery Fund and in the Electric Storm Recovery Fund will be used for repairs to City-owned property from damage
caused by future storms.
The City of Sanger, Texas Page 47 2020-2021 Official 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
Enterprise
Debt Service
Fund
Internal
Service Fund
Beginning Fund Balance 7,261,511 532,746 18,342,078 - 41,466
Revenues
Property Tax 4,450,618 598,897 - - -
Sales & Mixed Drink Tax 931,500 - - - -
Franchise Fees 932,952 - - - -
Charges for Services 983,000 - 12,004,213 - -
Fees 689,500 - 212,500 - -
Licenses & Permits 344,500 - - - -
Fines 74,466 - - - -
Intergovernmental - - - - -
Bond Proceeds - - - - -
Interest Income 18,000 900 300,000 - -
Miscellaneous 84,500 - 101,500 - -
Total Revenues 8,509,036 599,797 12,618,213 - -
Other Sources
Transfers In 136,535 212,500 - 1,800,000 2,339,770
Total Other Sources 136,535 212,500 - 1,800,000 2,339,770
Total Revenues/Sources 8,645,571 812,297 12,618,213 1,800,000 2,339,770
Expenditures
Salaries & Benefits 3,976,700 - 1,393,000 - 1,364,500
Supplies & Materials 389,173 - 94,000 - 125,150
Maintenance & Operations 370,767 - 6,642,314 - 84,550
Contract Services 1,504,613 - 293,595 - 656,570
Utilities 89,800 - 307,300 - 109,000
Capital Expenses 379,000 - - - -
Debt Service 51,536 741,956 - 1,785,850 -
Court Costs 20,849 - - - -
Grant Expenses 6,500 - - - -
Total Expenditures 6,788,938 741,956 8,730,209 1,785,850 2,339,770
Other Uses
Transfers Out 1,856,633 51,535 3,888,004 - -
Total Other Uses 1,856,633 51,535 3,888,004 - -
Total Expenses/Uses 8,645,571 793,491 12,618,213 1,785,850 2,339,770
Excess of Revenues/Sources - 18,806 - 14,150 -
over Expenditures/Uses
Ending Fund Balance 7,261,511 551,552 18,342,078 14,150 41,466
The City of Sanger, Texas Page 48 2020-2021 Official Budget
4A Fund 4B Fund Capital
Projects Fund
Enterprise
Capital
Projects Fund
Special
Revenue
Funds
Total
Beginning Fund Balance 2,482,136 1,563,022 1,852,839 633,049 1,224,363 33,933,210
Revenues
Property Tax - - - - - 5,049,515
Sales & Mixed Drink Tax 462,500 462,500 - - - 1,856,500
Franchise Fees - - - - - 932,952
Charges for Services - - - - - 12,987,213
Fees - - - 680,000 300,000 1,882,000
Licenses & Permits - - - - - 344,500
Fines - - - - 10,600 85,066
Intergovernmental - - - - - -
Bond Proceeds - - - 5,500,000 5,500,000
Interest Income 4,000 5,000 - 50,000 350 378,250
Miscellaneous - - - - 25,000 211,000
Total Revenues 466,500 467,500 - 6,230,000 335,950 29,226,996
Other Sources
Transfers In 25,000 - 520,725 447,142 552,000 6,033,672
Total Other Sources 25,000 - 520,725 447,142 552,000 6,033,672
Total Revenues/Sources 491,500 467,500 520,725 6,677,142 887,950 35,260,668
Expenditures
Salaries & Benefits 111,100 - - - 800 6,846,100
Supplies & Materials 27,650 12,050 - - 10,000 658,023
Maintenance & Operations 5,601 600 - - - 7,103,832
Contract Services 27,375 12,375 - - 21,800 2,516,328
Utilities - - - - - 506,100
Capital Expenses - 50,000 250,000 7,250,000 - 7,929,000
Debt Service - - - - - 2,579,342
Court Costs - - - - - 20,849
Grant Expenses - - - - 6,500
Total Expenditures 171,726 75,025 250,000 7,250,000 32,600 28,166,074
Other Uses
Transfers Out - 237,500 - - - 6,033,672
Total Other Uses - 237,500 - - - 6,033,672
Total Expenses/Uses 171,726 312,525 250,000 7,250,000 32,600 34,199,746
Excess of Revenues/Sources 319,774 154,975 270,725 (572,858) 855,350 1,060,922
over Expenditures/Uses
Ending Fund Balance 2,801,910 1,717,997 2,123,564 60,191 2,079,713 34,994,132
The City of Sanger, Texas Page 49 2020-2021 Official Budget
COMBINED FUNDS BUDGET SUMMARY
COMBINED BUDGET SUMMARY
FOR ALL FUNDS SUBJECT TO APPROPRIATION
Beginning Fund Balance 29,450,896 31,710,833 31,710,833 33,933,210
Revenues
Property Tax 4,473,906 4,671,423 4,768,162 5,049,515
Sales & Mixed Drink Tax 1,823,221 1,675,800 2,068,005 1,856,500
Franchise Fees 856,317 878,222 853,159 932,952
Charges for Services 12,649,083 12,759,950 11,926,532 12,987,213
Fees 1,887,362 1,810,961 2,160,357 1,882,000
Licenses & Permits 308,480 343,070 453,879 344,500
Fines 86,509 107,526 79,928 85,066
Intergovernmental 434,436 - 7,293 -
Bond Proceeds 1,635,000 - - 5,500,000
Interest Income 205,539 28,300 404,502 378,250
Miscellaneous 294,392 170,950 723,763 211,000
Total Revenues 24,654,245 22,446,202 23,445,580 29,226,996
Other Sources
Transfers In 3,114,678 3,869,855 3,811,275 6,033,672
Total Other Sources 3,114,678 3,869,855 3,811,275 6,033,672
Total Revenues/Sources 27,768,923 26,316,057 27,256,855 35,260,668
Expenditures
Salaries & Benefits 5,633,157 6,660,123 5,777,926 6,846,100
Supplies & Materials 511,285 635,085 460,952 658,023
Maintenance & Operations 7,071,935 7,169,622 6,612,992 7,103,832
Contract Services 1,790,688 2,270,200 2,078,564 2,516,328
Utilities 412,318 511,300 458,372 506,100
Capital Expenses 3,582,879 6,253,578 3,397,430 7,929,000
Debt Service 3,242,411 2,400,395 2,391,107 2,579,342
Court Costs 27,872 35,494 17,078 20,849
Grant Expenses 5,843 57,500 5,376 6,500
Total Expenditures 22,278,388 25,993,297 21,199,797 28,166,074
Other Uses
Transfers Out 3,230,598 3,867,128 3,834,681 6,033,672
Total Other Uses 3,230,598 3,867,128 3,834,681 6,033,672
Total Expenses/Uses 25,508,986 29,860,425 25,034,478 34,199,746
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 31,710,833 28,166,465 33,933,210 34,994,132
2,259,937 (3,544,368) 2,222,377 1,060,922
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 50 2020-2021 Official Budget
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The City of Sanger, Texas Page 51 2020-2021 Official Budget
The City of Sanger, Texas Page 52 2020-2021 Official 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 Page 53 2020-2021 Official Budget
GENERAL FUND BUDGET SUMMARY
Taxes
62%
Franchise Fees
11%
Fees & Services
19%
Licenses &
Permits
4%
Other
2%Transfers In
2%
GENERAL FUND REVENUES
Salaries &
Benefits
46%
Supplies &
Materials
5%
Maintenance &
Operations
4%Contract Services
17%
Utilities
1%
Capital Expenses
4%
Debt Service
1%
Other
0%
Transfers Out
22%
GENERAL FUND EXPENDITURES
The City of Sanger, Texas Page 54 2020-2021 Official Budget
GENERAL FUND BUDGET SUMMARY
Beginning Fund Balance 4,379,986 5,522,228 5,522,228 7,261,511
Revenues
Taxes 4,667,374 4,971,050 5,035,909 5,382,118
Franchise Fees 856,317 878,222 853,159 932,952
Solid Waste 917,455 935,500 938,797 983,000
Licenses & Permits 308,480 343,070 453,879 344,500
Fines 74,486 95,526 68,267 74,466
Fire & EMS 751,180 724,329 649,106 585,000
Police & Animal Control 69,776 53,282 55,849 60,350
Parks & Recreation 24,639 32,000 10,489 21,100
Library 24,279 25,350 20,536 23,050
Interest Income 10,716 4,000 18,597 18,000
Miscellaneous 56,222 77,500 560,676 84,500
Total General Fund Revenues 7,760,924 8,139,829 8,665,264 8,509,036
Other Sources
Transfers In 214,352 136,535 136,535 136,535
Total Other Sources 214,352 136,535 136,535 136,535
Total Revenues/Sources 7,975,276 8,276,364 8,801,799 8,645,571
Expenditures
Salaries & Benefits 3,204,122 4,032,362 3,306,949 3,976,700
Supplies & Materials 315,349 376,810 267,348 389,173
Maintenance & Operations 405,547 387,367 265,364 370,767
Contract Services 1,225,577 1,335,189 1,211,705 1,504,613
Utilities 76,569 89,600 77,250 89,800
Capital Expenses 237,184 599,000 558,138 379,000
Debt Service 129,352 51,535 51,535 51,536
Court Costs 27,872 35,494 17,078 20,849
Grant Expenses 5,843 57,500 5,376 6,500
Total Expenditures 5,627,415 6,964,857 5,760,743 6,788,938
Other Uses
Transfers Out 1,205,619 1,311,507 1,301,773 1,856,633
Total Other Uses 1,205,619 1,311,507 1,301,773 1,856,633
Total Expenses/Uses 6,833,034 8,276,364 7,062,516 8,645,571
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 5,522,228 5,522,228 7,261,511 7,261,511
1,142,242 - 1,739,283 -
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 55 2020-2021 Official Budget
GENERAL FUND REVENUES
Taxes
Property Tax 3,657,925 4,015,250 4,106,852 4,400,618
Delinquent Prop. Tax 28,494 25,000 (13,564)25,000
Penalty & Interest Prop. Tax 66,206 25,000 60,054 25,000
Sales Tax 908,473 900,000 876,331 925,000
Mixed Drink Tax 6,276 5,800 6,236 6,500
Total Taxes 4,667,374 4,971,050 5,035,909 5,382,118
Franchise Fees
Century Link 5,876 6,500 3,896 5,500
ATMOS 53,914 54,000 47,401 49,000
Suddenlink 35,378 42,000 32,614 42,000
COSERV 101,188 90,000 74,787 120,000
Water 96,095 111,119 111,119 115,048
Sewer 94,080 109,979 109,979 114,004
Sanger Electric 406,000 404,024 404,024 410,400
Progressive 50,484 50,400 54,415 53,000
Roll-offs 10,382 8,000 10,863 12,000
ROW fees 2,920 2,200 4,061 12,000
Total Franchise Fees 856,317 878,222 853,159 932,952
Solid Waste
Sanitation Billing 906,093 925,000 929,412 972,000
Sanitation Penalties 11,362 10,500 9,385 11,000
Total Solid Waste 917,455 935,500 938,797 983,000
Licenses & Permits
Building Permits 237,815 250,000 399,302 250,000
Zoning and Plats 21,535 20,000 21,333 20,000
Engineering Inspection Fee 22,781 30,000 2,040 30,000
Civil Plan Review Fees 4,129 20,000 1,751 20,000
Street Cut Permit 2,500 1,000 1,020 1,000
Health Permits 15,400 17,500 16,023 17,500
Fire Alarm/Sprinkler 200 200 10,225 500
AC & Mechanical 225 1,500 75 1,500
Irrigation 75 1,000 0 1,000
Solicitor Permits 750 0 550 0
RV Park Annual Permit 1,510 1,370 1,500 1,500
Beer & Wine Permit 1,560 500 60 1,500
Total Licenses & Permits 308,480 343,070 453,879 344,500
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 56 2020-2021 Official Budget
GENERAL FUND REVENUES
Fines
Default/Court 653 850 429 645
Restitution Fee 8 0 0 8
Judicial Fee- County-JFCT 2,098 2,500 548 2,098
Judicial Fee-City 240 300 61 240
Teen Court 0 0 18 0
Expunction Fee 12 0 0 11
State Traffic Fee 4,443 6,200 5,580 4,432
Consolidated Court Fee 15,542 18,000 15,053 15,542
State Jury Fee 1,566 1,800 406 1,566
Child Safety Court Cost 550 1,000 425 550
Insurance & Dismissal Fees 170 400 80 170
Special Expense Fee 12,732 13,000 8,364 12,732
Truancy Prevention Fund 767 900 1,072 767
Fines 25,382 35,440 25,047 25,382
Impound Fees 120 0 0 120
Warrant Fees 2,418 4,000 3,200 2,418
Arrest Fees 1,285 2,000 1,208 1,285
Traffic Code 432 700 357 432
Civil Justice Fee 20 50 5 20
Defensive Driving Fee 320 475 210 320
Time Payment Local 288 576 175 288
Municipal Service Bureau 3,087 4,000 4,541 3,087
Time Payment State 288 560 175 288
Truancy Defensive Fund 775 900 203 775
TLFTA1 860 1,200 740 860
TLFTA2 258 400 222 258
TLFTA3 172 275 148 172
Total Fines 74,486 95,526 68,267 74,466
Fire & EMS
Fire Denton Co. Interlocal 22,100 10,000 10,000 10,000
EMS Denton Co. Interlocal 255,041 250,000 321,645 250,000
Fire Grant Funding 0 139,329 0 0
Emergicon Revenue 385,764 325,000 300,708 325,000
Texas Supplemental Amb 59,762 0 16,753 0
Hurricane Relief Reimbursement 28,513 0 0 0
Total Fire & EMS 751,180 724,329 649,106 585,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 57 2020-2021 Official Budget
GENERAL FUND REVENUES
Miscellaneous Income
Rental Income 22,885 22,500 20,352 22,500
Returned Check Fees 35 0 0 0
Misc. Income GF 11,113 17,000 11,565 12,000
Proceeds from Sale of Assets 0 25,000 9,523 25,000
Insurance Damage Reimbursement 22,149 13,000 75,330 25,000
COVID-19 Funding 0 0 443,906 0
Construction Income 40 0 0 0
Total Miscellaneous 56,222 77,500 560,676 84,500
Total General Fund Revenues 7,760,924 8,139,829 8,665,264 8,509,036
Other Sources
PILOT from EF 85,000 85,000 85,000 85,000
Transfer from EF 0 0 0 0
From DSF 129,352 51,535 51,535 51,535
Total Transfers 214,352 136,535 136,535 136,535
Total General Fund Revenues/Sources 7,975,276 8,276,364 8,801,799 8,645,571
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 58 2020-2021 Official Budget
GENERAL FUND REVENUES
Miscellaneous Income
Rental Income 22,885 22,500 20,352 22,500
Returned Check Fees 35 0 0 0
Misc. Income GF 11,113 17,000 11,565 12,000
Proceeds from Sale of Assets 0 25,000 9,523 25,000
Insurance Damage Reimbursement 22,149 13,000 75,330 25,000
COVID-19 Funding 0 0 443,906 0
Construction Income 40 0 0 0
Total Miscellaneous 56,222 77,500 560,676 84,500
Total General Fund Revenues 7,760,924 8,139,829 8,665,264 8,509,036
Other Sources
PILOT from EF 85,000 85,000 85,000 85,000
Transfer from EF 0 0 0 0
From DSF 129,352 51,535 51,535 51,535
Total Transfers 214,352 136,535 136,535 136,535
Total General Fund Revenues/Sources 7,975,276 8,276,364 8,801,799 8,645,571
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 59 2020-2021 Official Budget
Police
The City of Sanger 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.
Mission Statement
To enhance the quality of life in the City through a proactive and professional level of police service; to maintain a
strong commitment to excellence; to ensure safety through integrity, trust, and accountability; to treat all persons with
respect, dignity, and equality; and to build partnerships with the community to meet current and future challenges.
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.
ACTIVITY INDICATORS
Indicator Activity
Call Responses 7,135
Citations Issued 356
Warnings Issued 320
*More activity details are provided in the September 2020 Monthly Report on page 212 of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Police Chief 1 1 1
Lieutenant 1 1 1
Sergeant 2 2 2
Detective 1 1 1
Police Officer 10 10 10
Administrative Assistant 1 1 1
Total Budgeted Positions 16 16 16
The City of Sanger, Texas Page 60 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 1,174,358 1,339,500 1,100,978 1,383,800 44,300 3.31%
Supplies & Materials 49,025 51,740 40,795 66,818 15,078 29.14%
Maintenance & Operations 50,911 80,000 41,683 80,000 - 0.00%
Contract Services 92,967 140,905 96,616 141,946 1,041 0.74%
Utilities 6,211 6,000 8,226 6,000 - 0.00%
Capital Expenses 147,669 114,000 137,702 114,000 - 0.00%
Total Department Budget 1,521,141 1,732,145 1,426,000 1,792,564 60,419 3.49%
EXPENDITURE BY CATEGORY
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
77.2%
Salaries &
Benefits
3.7%
Supplies &
Materials
4.5%
Maintenance &
Operations
7.9%
Contract Services
0.3%
Utilities
6.4%
Capital Expenses
The City of Sanger, Texas Page 61 2020-2021 Official Budget
Animal Control
The City of Sanger 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.
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.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Animal Control Officer 1 1 1
Total Budgeted Positions 1 1 1
The City of Sanger, Texas Page 62 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 56,055 61,790 58,667 64,400 2,610 4.22%
Supplies & Materials 51,325 69,500 52,595 69,500 - 0.00%
Maintenance & Operations 3,480 5,500 2,804 5,500 - 0.00%
Total 110,860 136,790 114,066 139,400 2,610 1.91%
EXPENDITURE BY CATEGORY
-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
80,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
EXPENDITURE ALLOCATION
46.2%
Salaries & Benefits 49.9%
Supplies &
Materials
3.9%
Maintenance &
Operations
The City of Sanger, Texas Page 63 2020-2021 Official Budget
Fire
The City of Sanger 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.
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.
ACTIVITY INDICATORS
Indicator Activity
Emergency Incident Responses 1,769
Emergency Medical Incidents 1,041
Service Calls 366
Good Intent 132
Fire Alarms 22
Fires 44
False Alaems 54
Service Class 7
*More activity details are provided in the September 2020 Monthly Report on page 212 of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Fire Chief (Part-time)1 1 1
Assistant Fire Chief/Fire Marshall 0 0 1
Lieutenant 2 2 2
Firefighter/Paramedic 6 7 7
Firefighter/Paramedic (Part-time)23 23 23
Total Budgeted Positions 32 33 34
The City of Sanger, Texas Page 64 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 762,970 1,228,372 873,189 1,089,000 (139,372) -11.35%
Supplies & Materials 121,468 127,500 93,157 108,900 (18,600) -14.59%
Maintenance & Operations 61,232 84,000 58,030 72,400 (11,600) -13.81%
Contract Services 86,415 72,784 68,694 77,363 4,579 6.29%
Utilities 3,462 4,200 1,456 4,200 - 0.00%
Capital Expenses - 255,000 220,570 265,000 10,000 3.92%
Debt Service 77,817 - - - - -
Grant Expenses 5,843 57,500 5,376 6,500 (51,000) -88.70%
Total 1,119,207 1,829,356 1,320,472 1,623,363 (205,993) -118.23%
EXPENDITURE BY CATEGORY
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Debt Service
Grant Expenses
EXPENDITURE ALLOCATION
67.1%
Salaries & Benefits
6.7%
Supplies &
Materials 4.5%
Maintenance &
Operations
4.8%
Contract Services
0.3%
Utilities
16.3%
Capital Expenses
0.4%
Grant Expenses
The City of Sanger, Texas Page 65 2020-2021 Official Budget
Municipal Court
The City of Sanger 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.
Goals for 2020-2021
The main goal is to become Court of Record. Becoming court of record gives the court more authority over
city ordinances such as code violation; it keeps cases from easily being appealed to the county and; it would
be a great asset for the police department as far as obtaining warrants.
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
ACTIVITY INDICATORS
Indicator Activity
Citations Filed 516
Deferred Disposition Requests 41
Driver Safety Course Requests 17
Deferred Dispositions 41
Cases Closed by Driver Safety Courses 17
Full Payment/Time Served 219
*More activity details are provided in the September 2020 Monthly Report on page 212 of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Court Clerk 1 1 1
Deputy Court Clerk 1 1 1
Municipal Judge (Part-Time)2 2 2
Total Budgeted Positions 4 4 4
The City of Sanger, Texas Page 66 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 117,903 136,500 134,309 149,700 $13,200 9.67%
Supplies & Materials 3,754 6,000 4,726 5,400 ($600)-10.00%
Maintenance & Operations 841 1,000 840 900 ($100)-10.00%
Contract Services 28,218 18,500 16,246 14,000 ($4,500)-24.32%
Court Costs 27,872 35,494 17,078 20,849 ($14,645)-41.26%
Total 178,588 197,494 173,199 190,849 (6,645) -3.36%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Court Costs
EXPENDITURE ALLOCATION
78.4%, Salaries &
Benefits
2.8%, Supplies &
Materials
0.5%,
Maintenance &
Operations
7.3%, Contract
Services
10.9%, Court
Costs
The City of Sanger, Texas Page 67 2020-2021 Official Budget
Development
Services
The City of Sanger Development Services Department 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.
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 businesses 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.
ACTIVITY INDICATORS
Indicator Activity
Residential Permits Issued 235
Residential Inspections Performed 3,035
Commercial Permits Issued 23
Commercial Inspections Performed 467
Miscellaneous Permits Issued 389
Miscellaneous Inspections Performed 782
*More activity details are provided in the September 2020 Monthly Report on page 212 of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Development Service Director 1 1 1
Building Inspector 1 1 1
Planner 1 1 1
Plans Examiner 0 1 1
Community Enhancement Officer 0 1 1
Permit Technician 1 1 1
Total Budgeted Positions 4 6 6
The City of Sanger, Texas Page 68 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 310,146 466,500 370,754 468,500 $2,000 0.43%
Supplies & Materials 17,723 22,860 21,256 38,000 $15,140 66.23%
Maintenance & Operations 2,353 2,875 1,809 5,450 $2,575 89.57%
Contract Services 60,099 95,240 38,863 99,954 $4,714 4.95%
Capital Expenses - 54,000 52,755 - ($54,000)-100.00%
Total 390,321 641,475 485,437 611,904 (29,571) -4.61%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Capital Expenses
EXPENDITURE ALLOCATION
76.6%
Salaries & Benefits
6.2%
Supplies &
Materials
0.9%
Maintenance &
Operations
16.3%
Contract Services
The City of Sanger, Texas Page 69 2020-2021 Official Budget
Streets
The City of Sanger 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.
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.
ACTIVITY INDICATORS
Indicator Activity
Road Hazards Assessed & Corrected 116
Traffic & Street Signs Installed or Repaired 108
Miscellanous Items 31
*More activity details are provided in the September 2020 Monthly Report on page 212 of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Streets Superintendent 1 1 1
Utility Worker 3 3 3
Total Budgeted Positions 4 4 4
The City of Sanger, Texas Page 70 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 231,395 243,800 235,561 252,100 8,300 3.40%
Supplies & Materials 6,015 8,200 6,881 9,700 1,500 18.29%
Maintenance & Operations 219,595 136,500 118,203 128,500 (8,000) -5.86%
Contract Services 626 1,000 777 1,000 - 0.00%
Utilities 47,938 55,000 50,215 55,000 - 0.00%
Capital Expenses - 142,000 111,043 - (142,000) -100.00%
Debt Service 51,535 51,535 51,535 51,536 1 0.00%
Total 557,104 638,035 574,215 497,836 (140,199) -21.97%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
2018-19 Actual 2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Debt Service
EXPENDITURE ALLOCATION
50.6%
Salaries & Benefits
1.9%
Supplies &
Materials
25.8%
Maintenance &
Operations
0.2%
Contract Services
11.0%
Utilities
10.4%
Debt Service
The City of Sanger, Texas Page 71 2020-2021 Official Budget
Parks
The City of Sanger Parks Department is responsible for the maintenance operations associated with all City Park and
Facilities. The Parks 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.
2019-2020 was a very successful year for the Parks and Recreation Department. Before COVID-19, we held the
largest Christmas Parade we have ever hosted in both number of floats and attendees as well as the Mother-Son
dance selling out. We installed Wi-Fi at Porter Park, the Community Center, and the Historic Presbyterian
Church. In addition, we: painted the foul poles at Porter Park; made updates at several city-owned buildings;
installed lighting detectors at both Porter Sports Park and Railroad Baseball Park; and completed . Lastly, and
completed over 850 brush orders called in during the fiscal year.
Goals and objectives for the 2020-2021 year for Parks will be to continue to maintain our softball and baseball fields
as well as keeping our parks safe and clean for all residents. The Parks Department, which also maintains all city
facilities, has several building updates slated for this year including finishing required updates to the Sullivan Center,
the Community Center, as well as the City owned properties located at 101 Bolivar and 311 N. 5th Street. On the
Recreation side we are excited to begin hosting events again as soon as we can safely do so.
Porter Sports Park was awarded Best Athletic Complex by Texas Turf Grass Association.
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.
ACTIVITY INDICATORS
Indicator Activity
Acres Mowed 2,030
Brush Orders Completed 760
*More activity details are provided in the September 2020 Monthly Report on page 212 of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Parks & Recreation Director 1 0 0
Public Works Director 0 0.5 0.5
Foreman 1 1 1
Grounds Maintenance Worker 2 2 2
Total Budgeted Positions 4 3.5 3.5
The City of Sanger, Texas Page 72 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 250,605 236,900 225,677 244,600 7,700 3.25%
Supplies & Materials 23,120 40,100 21,945 40,100 - 0.00%
Maintenance & Operations 61,380 69,992 36,971 69,992 - 0.00%
Contract Services 108,478 147,800 92,841 248,200 100,400 67.93%
Utilities 18,958 24,400 17,353 24,600 200 0.82%
Capital Expenses 89,515 34,000 36,068 - (34,000) -100.00%
Total 552,056 553,192 430,855 627,492 74,300 13.43%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
39.0%
Salaries & Benefits
6.4%
Supplies &
Materials
11.2%
Maintenance &
Operations 39.6%
Contract Services
3.9%
Utilities
The City of Sanger, Texas Page 73 2020-2021 Official Budget
Recreation
The City of Sanger 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.
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.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Special Events Coordinator 1 1 1
Total Budgeted Positions 1 1 1
The City of Sanger, Texas Page 74 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 58,659 62,900 60,420 64,100 1,200 1.91%
Supplies & Materials 13,521 17,750 3,099 17,750 - 0.00%
Maintenance & Operations 160 1,250 - 1,250 - 0.00%
Contract Services - 1,000 755 1,000 - 0.00%
Total 72,340 82,900 64,274 84,100 1,200 1.45%
EXPENDITURE BY CATEGORY
-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
2018-19 Actual 2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
76.2%
Salaries & Benefits
21.1%
Supplies &
Materials
1.5%
Maintenance &
Operations
1.2%
Contract Services
The City of Sanger, Texas Page 75 2020-2021 Official Budget
Library
The City of Sanger 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.
Accomplishments:
The library received a Tocker Foundation grant to digitize Sanger’s newspapers.
In an official partnership with Sanger ISD, the library received technology equipment including ten iPads, a
large screen smart television, and a variety of supplies for programs benefiting preschool age children. The
MOU, which was part of the TEA grant that SISD received, was presented to the Sanger City Council in July
of 2019, and the co-sponsored programs were held at the library in the fall and winter.
Before the pandemic, both the number of programs offered for different age groups and materials checked
out from the library had increased. New programs ranging from how to use a Cricut machine to story time for
infants were introduced, and circulation statistics, particularly for juvenile materials, increased over the
previous year.
Goals for 2020-2021:
Our goal for the upcoming year is to continue to meet the needs of our community as much as we are able in
the midst of the COVID-19 pandemic.
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.
ACTIVITY INDICATORS
Indicator Activity
Physical Items Checked Out 15,356
eBooks Checked Out 1,244
Patron Library Visits 13,893
*More activity details are provided in the September 2020 Monthly Report on page 212 of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Library Director 1 1 1
Librarian / Social Media 1 1 1
Library Aide 1 1 1
Library Aide (Part-Time)3 3 3
Total Budgeted Positions 6 6 6
The City of Sanger, Texas Page 76 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 242,031 256,100 247,394 260,500 4,400 1.72%
Supplies & Materials 29,398 33,160 22,894 33,005 (155) -0.47%
Maintenance & Operations 5,595 6,250 5,024 6,775 525 8.40%
Contract Services 7,380 7,960 6,279 9,150 1,190 14.95%
Total 284,404 303,470 281,591 309,430 5,960 1.96%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
84.2%
Salaries & Benefits
10.7%
Supplies &
Materials
2.2%
Maintenance &
Operations
3.0%
Contract Services
The City of Sanger, Texas Page 77 2020-2021 Official Budget
Solid Waste
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.
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Total Budgeted Positions 0 0 0
The City of Sanger, Texas Page 78 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Contract Services 841,394 850,000 890,634 912,000 62,000 7.29%
Total Solid Waste 841,394 850,000 890,634 912,000 62,000 7.29%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
2018-19 Actual 2019-20 Budget 2019-20 Estimated 2020-21 Budget
EXPENDITURE ALLOCATION
100.0%
Contract Services
The City of Sanger, Texas Page 79 2020-2021 Official Budget
Transfers
The City transfers between funds in order to properly account for revenues and expenses.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Total Budgeted Positions 0 0 0
The City of Sanger, Texas Page 80 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Transfer to CIP Fund 675,000 675,000 675,000 520,725 (154,275) -22.86%
Transfer to Storm Recovery - - - 400,000 400,000 -
Transfer to Internal Service 530,619 636,507 626,773 935,908 299,401 47.04%
Total 1,205,619 1,311,507 1,301,773 1,856,633 545,126 41.56%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Transfer to CIP Fund
Transfer to Storm Recovery
Transfer to Internal Service
EXPENDITURE ALLOCATION
28.0%
Transfer to CIP
Fund
21.5%
Transfer to Storm
Recovery
50.4%
Transfer to Internal
Service
The City of Sanger, Texas Page 81 2020-2021 Official Budget
The City of Sanger, Texas Page 82 2020-2021 Official 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 $0.605456 per $100 assessed valuation for maintenance and operations plus $0.073644
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 Page 83 2020-2021 Official Budget
DEBT SERVICE FUND BUDGET SUMMARY
Taxes
74%
Other
0%
Transfers In
26%
DEBT SERVICE FUND REVENUES
Debt Service
94%Transfers Out
6%
DEBT SERVICE FUND EXPENDITURES
The City of Sanger, Texas Page 84 2020-2021 Official Budget
DEBT SERVICE FUND BUDGET SUMMARY
Beginning Fund Balance 455,935 532,641 532,641 532,746
Revenues
Property Taxes 721,281 606,173 614,820 598,897
Interest Income 475 100 988 900
Bond Proceeds 1,635,000 - - -
Total General Fund Revenues 2,356,756 606,273 615,808 599,797
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 2,569,256 818,773 828,308 812,297
Expenditures
Debt Service 2,363,198 776,918 776,668 741,956
Total Expenditures 2,363,198 776,918 776,668 741,956
Other Uses
Transfers Out 129,352 51,535 51,535 51,535
Total Other Uses 129,352 51,535 51,535 51,535
Total Expenses/Uses 2,492,550 828,453 828,203 793,491
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 532,641 522,961 532,746 551,552
76,706 (9,680) 105 18,806
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 85 2020-2021 Official Budget
DEBT SERVICE FUND EXPENDITURES
Co 2007 Principal 30,600 32,300 32,300 34,000
Co 2007 Interest 14,660 13,314 13,314 11,894
Co 2009 Principal 1,765,196 - - -
Co 2009 Interest 78,029 - - -
Refunding 2012 Principal 162,800 169,400 169,400 145,200
Refunding 2012 Interest 13,112 8,228 8,228 3,994
Co 2013 Principal 21,000 21,600 21,600 22,200
Co 2013 Interest 17,505 16,980 16,980 16,332
Refunding 2016 Principal 230,000 241,500 241,500 248,400
Refunding 2016 Interest 28,796 19,596 19,596 9,936
Refunding 2019 Principal - 200,000 200,000 200,000
Refunding 2019 Interest - 52,500 52,500 48,500
Bond Administration Fees 1,500 1,500 1,250 1,500
Total Debt Payments 2,363,198$ 776,918$ 776,668$ 741,956$
74-Transfers
Transfer To General Fund 129,352 51,535 51,535 51,535
Total 74-Transfers 129,352 51,535 51,535 51,535
Total Debt Service 2,492,550 828,453 828,203 793,491
2018-19 Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 86 2020-2021 Official Budget
DEBT SERVICE FUND REQUIREMENTS BY YEAR
Fiscal Year Principal Interest Total
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 2,558,488 377,011 2,935,499
The City of Sanger, Texas Page 87 2020-2021 Official Budget
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
20
3
1
20
3
2
20
3
3
Debt Service Fund Annual Debt Service Requirements
Interest
Principal
Certificates of
Obligation, Series
2007
319,892
11%
General Obligation
Refunding Bonds,
Series 2012
149,193
5%
Certificates of
Obligation, Series
2013
503,337
17%
General Obligation
Refunding Bonds,
Series 2016
258,336
9%
General Obligation
Refunding Bonds,
Series 2019
1,498,600
51%
Spirit of Texas
Street Equipment
206,141
7%
Total Debt Service Fund Debt by Obligation
The City of Sanger, Texas Page 88 2020-2021 Official Budget
Enterprise Fund
OVERVIEW
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 Page 89 2020-2021 Official Budget
ENTERPRISE FUND BUDGET SUMMARY
Water
17%Waste Water
17%
Electric
61%
Penalties and
Fees
2%
Interest Income
2%
Miscellaneous
1%
Enterprise Fund Revenues
Salaries &
Benefits
11%
Supplies &
Materials
1%
Maintenance &
Operations
53%
Contract Services
2%
Utilities
2%
Transfers Out
31%
Enterprise Fund Expenditures
The City of Sanger, Texas Page 90 2020-2021 Official Budget
ENTERPRISE FUND BUDGET SUMMARY
Beginning Fund Balance 16,433,162 18,084,053 18,084,053 18,342,078
Revenues
Water 2,075,583 2,087,800 1,949,248 2,160,522
Waste Water 1,981,279 2,036,650 1,862,261 2,111,191
Electric 7,674,766 7,700,000 7,176,226 7,732,500
Penalties and Fees 202,032 211,000 178,619 212,500
Interest Income 126,962 15,000 321,178 300,000
Miscellaneous 212,551 68,250 141,035 101,500
Total Enterprise Fund Revenues 12,273,173 12,118,700 11,628,567 12,618,213
Other Sources
Transfers In 62,295 118,647 118,647 -
Total Other Sources 62,295 118,647 118,647 -
Total Revenues/Sources 12,335,468 12,237,347 11,747,214 12,618,213
Expenditures
Salaries & Benefits 1,246,258 1,348,035 1,211,833 1,393,000
Supplies & Materials 97,438 95,400 84,646 94,000
Maintenance & Operations 6,615,752 6,681,055 6,281,518 6,642,314
Contract Services 93,792 260,811 243,520 293,595
Utilities 235,087 305,700 284,577 307,300
Capital Expenses - 131,500 - -
Debt Service 738,123 1,571,942 1,562,904 -
Total Expenditures 9,026,450 10,394,443 9,668,998 8,730,209
Other Uses
Transfers Out 1,658,127 1,842,904 1,820,191 3,888,004
Total Other Uses 1,658,127 1,842,904 1,820,191 3,888,004
Total Expenses/Uses 10,684,577 12,237,347 11,489,189 12,618,213
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 18,084,053 18,084,053 18,342,078 18,342,078
1,650,891 - 258,025 -
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 91 2020-2021 Official Budget
The City of Sanger, Texas Page 92 2020-2021 Official Budget
ENTERPRISE FUND REVENUES
Water
Water Billing 2,051,190 2,057,800 1,890,636 2,130,522
Water Meter Revenue 24,393 30,000 58,612 30,000
Total Water 2,075,583 2,087,800 1,949,248 2,160,522
Total Sewer 1,981,279 2,036,650 1,862,261 2,111,191
Electric
Electric Income 7,519,701 7,600,000 7,032,583 7,600,000
Security Lights 61,766 65,000 53,418 65,000
Construction Income 67,756 10,000 58,475 40,000
Pole Contact Fee 19,565 20,000 19,565 20,000
Saw Set Pole Fees 5,580 5,000 11,640 7,500
Meter Bases 398 - 545 -
Total Electric 7,674,766 7,700,000 7,176,226 7,732,500
Penalties & Fees
Penalties 139,522 151,000 107,899 150,000
Service Fees 62,510 60,000 70,720 62,500
Total Penalties and Fees 202,032 211,000 178,619 212,500
Total Interest 126,962 15,000 321,178 300,000
Miscellaneous Income
Miscellaneous Income 161,360 10,000 71,019 25,000
Credit Card Fees 49,546 56,250 58,405 65,000
Returned Check Fees 1,645 2,000 700 1,500
Sale of Capital Assets - - 17,137 10,000
Insurance Damage Reimbursement - - (6,226) -
Total Miscellaneous 212,551 68,250 141,035 101,500
Total Revenues 12,273,173 12,118,700 11,628,567 12,618,213
Transfers
Transfer from Electric Storm Recovery 62,295 118,647 118,647 -
Total Transfers 62,295 118,647 118,647 0
Total Enterprise Fund Revenues & Transfers12,335,468 12,237,347 11,747,214 12,618,213
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 93 2020-2021 Official Budget
Water
The City of Sanger 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.
The City of Sanger’s public water system received a "Superior" rating from the TCEQ and extensively test the water
to assure that the system maintains this rating.
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.
ACTIVITY INDICATORS
Indicator Activity
Water Meters Read Manually 12,174
Service Orders Completed 1,404
*More activity details are provided in the September 2020 Monthly Report on page 212 of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Water Superintendent 1 1 1
Utility Worker 4 4 4
AMR Technician 1 1 1
Total Budgeted Positions 6 6 6
The City of Sanger, Texas Page 94 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 378,317 411,880 402,890 430,300 18,420 4.47%
Supplies & Materials 25,679 21,200 20,979 21,300 100 0.47%
Maintenance & Operations 573,474 698,243 610,349 702,123 3,880 0.56%
Contract Services 4,234 7,000 5,648 45,800 38,800 554.29%
Utilities 126,877 155,400 129,032 156,250 850 0.55%
Capital Expenses - 60,000 - - (60,000) -100.00%
Total 1,108,581 1,353,723 1,168,898 1,355,773 2,050 0.15%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
31.7%
Salaries & Benefits
1.6%
Supplies &
Materials
51.8%
Maintenance &
Operations
3.4%
Contract Services
11.5%
Utilities
The City of Sanger, Texas Page 95 2020-2021 Official Budget
Waste Water
The City of Sanger 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.
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.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
WWTP Superintendent 1 1 1
Plant Operator 2 2 2
Total Budgeted Positions 3 3 3
The City of Sanger, Texas Page 96 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 196,119 252,628 161,848 219,100 (33,528) -13.27%
Supplies & Materials 28,914 27,200 20,626 25,700 (1,500) -5.51%
Maintenance & Operations 222,619 336,479 253,175 300,504 (35,975) -10.69%
Contract Services 889 4,000 1,621 4,000 - 0.00%
Utilities 107,958 150,000 154,645 150,000 - 0.00%
Total 556,499 770,307 591,915 699,304 (71,003) -9.22%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
EXPENDITURE ALLOCATION
31.3%
Salaries & Benefits
3.7%
Supplies &
Materials 43.0%
Maintenance &
Operations
0.6%
Contract Services
21.4%
Utilities
The City of Sanger, Texas Page 97 2020-2021 Official Budget
Electric
The City of Sanger 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.
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.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Director of Electric Utilities 1 1 1
Foreman 1 1 1
Line Tech 3 3 3
Electric Tech/Groundman 0 0 1
Administrative Assistant 1 1 1
Total Budgeted Positions 6 6 7
The City of Sanger, Texas Page 98 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 671,822 683,527 647,095 743,600 60,073 8.79%
Supplies & Materials 42,845 47,000 43,041 47,000 - 0.00%
Maintenance & Operations 5,819,659 5,646,333 5,417,994 5,639,687 (6,646) -0.12%
Contract Services 88,669 249,811 236,251 243,795 (6,016) -2.41%
Utilities 252 300 900 1,050 750 250.00%
Capital Expenses - 71,500 - - (71,500) -100.00%
Debt Service 1,615 - 2,937 - - -
Total 6,624,862 6,698,471 6,348,218 6,675,132 (23,339) -0.35%
EXPENDITURE BY CATEGORY
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Debt Service
EXPENDITURE ALLOCATION
11.1%
Salaries & Benefits
0.7%
Supplies &
Materials
84.5%
Maintenance &
Operations
3.7%
Contract Services
0.0%
Utilities
The City of Sanger, Texas Page 99 2020-2021 Official Budget
Debt Service
Debt Service is used to pay principal, interest, and bond fees on the City's debt. Prior to the 2020-2021 fiscal year, debt service
for the Enterprise Fund was accounted for in the Enterprise Fund. Beginning with the current budget, Enterprise debt service is
accounted for in a separate fund. See page 105 for detail of the Enterprise Debt Service Fund. Prior year information is
represented here for the sake of continuity.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Total Budgeted Positions 0 0 0
The City of Sanger, Texas Page 100 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Debt Service 736,508 1,571,942 1,559,967 - (1,571,942) -100.00%
Total 736,508 1,571,942 1,559,967 - (1,571,942) -100.00%
EXPENDITURE BY CATEGORY
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2018-19 Actual 2019-20 Budget 2019-20 Estimated 2020-21 Budget
The City of Sanger, Texas Page 101 2020-2021 Official Budget
Transfers
The City transfers between funds in order to properly account for revenues and expenses.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Total Budgeted Positions 0 0 0
The City of Sanger, Texas Page 102 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Transfers to Ent Debt Service - - - 1,800,000 1,800,000 -
Transfer to Ent CIP 156,800 156,800 156,800 447,142 290,342 185.17%
Transfer to Storm Recovery 178,215 115,920 115,920 152,000 36,080 31.12%
Transfer - PILOT 85,000 85,000 85,000 85,000 - 0.00%
Transfers to Internal Service 1,238,112 1,485,184 1,462,471 1,403,862 (81,322) -5.48%
Total 1,658,127 1,842,904 1,820,191 3,888,004 2,045,100 110.97%
EXPENDITURE BY CATEGORY
-
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
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Transfers to Ent Debt Service
Transfer to Ent CIP
Transfer to Storm Recovery
Transfer - PILOT
Transfers to Internal Service
EXPENDITURE ALLOCATION
46.3%
Transfers to Ent
Debt Service
11.5%
Transfer to Ent CIP
3.9%
Transfer to Storm
Recovery
2.2%
Transfer -PILOT
36.1%
Transfers to Internal
Service
The City of Sanger, Texas Page 103 2020-2021 Official Budget
The City of Sanger, Texas Page 104 2020-2021 Official Budget
Enterprise Debt
Service Fund
OVERVIEW
The Enterprise Debt Service Fund accounts for the accumulation of funds to meet the principal and interest obligations
on Enterprise Fund Obligations.
The Enterprise Debt Service Fund was established for the 2020-2021 year. In prior years, debt service was accounted
for in the Enterprise Fund itself.
The basis of accounting for the Enterprise Debt Service Fund for both financial reporting and budgeting is the accrual
basis.
The City of Sanger, Texas Page 105 2020-2021 Official Budget
ENTERPRISE DEBT SERVICE FUND BUDGET SUMMARY
Transfers In
100%
ENTERPRISE DEBT SERVICE FUND REVENUES
Debt Service
100%
ENTERPRISE DEBT SERVICE FUND EXPENDITURES
The City of Sanger, Texas Page 106 2020-2021 Official Budget
ENTERPRISE DEBT SERVICE FUND BUDGET SUMMARY
Beginning Fund Balance - - - -
Other Sources
Transfers In - - - 1,800,000
Total Other Sources - - - 1,800,000
Expenditures
Debt Service - - - 1,785,850
Total Expenditures - - - 1,785,850
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance - - - 14,150
- - - 14,150
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 107 2020-2021 Official Budget
ENTERPRISE DEBT SERVICE FUND EXPENDITURES
Co 2007 Principal - - - 66,000
Co 2007 Interest - - - 23,086
Refunding 2012 Principal - - - 184,800
Refunding 2012 Interest - - - 5,082
Co 2013 Principal - - - 162,800
Co 2013 Interest - - - 119,768
2015 CO Principal - - - 180,000
2015 CO Interest - - - 185,200
Refunding 2016 Principal - - - 291,600
Refunding 2016 Interest - - - 11,664
2017 GO Interest - - - 366,600
Estimated 2020 CO Interest - - - 187,500
Bond Administration Fees - - - 1,750
Total Debt Service - - - 1,785,850
2018-19
Actual
2019-20
Budget
2019-20
Estimated 2020-21 Budget
The City of Sanger, Texas Page 108 2020-2021 Official Budget
ENTERPRISE DEBT SERVICE FUND REQUIREMENTS BY YEAR
Fiscal Year Principal Interest Total
2021 885,200 711,400 1,596,600
2022 616,500 679,741 1,296,241
2023 633,600 660,427 1,294,027
2024 658,000 640,328 1,298,328
2025 675,700 618,518 1,294,218
2026 701,100 593,114 1,294,214
2027 998,200 566,322 1,564,522
2028 1,086,200 526,357 1,612,557
2029 1,124,400 482,800 1,607,200
2030 1,173,200 436,574 1,609,774
2031 1,221,400 387,920 1,609,320
2032 1,269,600 337,337 1,606,937
2033 1,323,400 284,626 1,608,026
2034 1,420,000 229,713 1,649,713
2035 1,475,000 173,656 1,648,656
2036 1,535,000 115,344 1,650,344
2037 1,585,000 63,400 1,648,400
Total 18,381,500 7,507,577 25,889,077
The City of Sanger, Texas Page 109 2020-2021 Official Budget
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
20
2
1
20
2
2
20
2
3
20
2
4
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
20
3
1
20
3
2
20
3
3
20
3
4
20
3
5
20
3
6
20
3
7
Enterprise Debt Service Fund Annual Debt Service Requirements
Interest
Principal
Certificates of
Obligation, Series
2007
620,968
2%
General Obligation
Refunding Bonds,
Series 2012
189,882
1%
Certificates of
Obligation, Series
2013
3,691,138
14%
Certificates of
Obligation, Series
2015
7,163,325
28%
General Obligation
Refunding Bonds,
Series 2016
303,264
1%
Certificates of
Obligation, Series
2017
13,920,500
54%
Total Enterprise Debt Service Fund Debt by Obligation
The City of Sanger, Texas Page 110 2020-2021 Official Budget
Internal Service
Fund
OVERVIEW
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 Page 111 2020-2021 Official Budget
INTERNAL SERVICE FUND BUDGET SUMMARY
Transfer from
General Fund
60%
Transfer from
Enterprise Fund
40%
Internal Service Fund Revenues
Salaries &
Benefits
58%
Supplies &
Materials
5%
Maintenance &
Operations
4%
Contract Services
28%
Utilities
5%
Internal Service Fund Expenditures
The City of Sanger, Texas Page 112 2020-2021 Official Budget
INTERNAL SERVICE FUND BUDGET SUMMARY
Beginning Fund Balance (30,703) (36,876) (36,876) 41,466
Revenues
Transfers from General Fund 1,238,112 1,485,184 1,462,471 1,403,862
Transfers from Enterprise Fund 530,619 636,507 626,773 935,908
Total Internal Service Fund Revenues 1,768,731 2,121,691 2,089,244 2,339,770
Expenditures
Salaries & Benefits 1,079,998 1,169,866 1,153,122 1,364,500
Supplies & Materials 85,858 131,500 96,692 125,150
Maintenance & Operations 49,639 95,375 65,250 84,550
Contract Services 454,231 528,450 586,854 656,570
Utilities 99,023 116,000 96,545 109,000
Capital Expenses 6,155 80,500 12,439 -
Total Expenditures 1,774,904 2,121,691 2,010,902 2,339,770
Excess of Revenues over Expenditures (6,173) - 78,342 -
Ending Fund Balance (36,876) (36,876) 41,466 41,466
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 113 2020-2021 Official Budget
City Council
The City of Sanger 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.
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.
ACTIVITY INDICATORS
Indicator Activity
Ordinances Passed 37
Resolutions Approved 12
Proclamations Approved 5
Plats Approved 21
*More activity details are provided in the September 2020 Monthly Report on page 212 of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Total Budgeted Positions 0 0 0
The City of Sanger, Texas Page 114 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits - 300 - - (300) -100.00%
Supplies & Materials 7,244 12,100 11,044 7,900 (4,200) -34.71%
Contract Services 116,309 205,300 235,803 197,500 (7,800) -3.80%
Total 123,553 217,700 246,847 205,400 (12,300) -5.65%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2018-19 Actual 2019-20 Budget 2019-20
Estimated
2020-21 Budget
Salaries & Benefits
Supplies & Materials
Contract Services
EXPENDITURE ALLOCATION
3.8%, Supplies &
Materials
96.2%, Contract
Services
The City of Sanger, Texas Page 115 2020-2021 Official Budget
Administration
The City of Sanger Administration Department 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.
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.
ACTIVITY INDICATORS
Indicator Activity
Open Records Requests 179
*More activity details are provided in the September 2020 Monthly Report on page 212 of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
City Manager 1 1 1
City Secretary 1 1 1
Human Resourc/Special Projects Director 0 0 1
Assistant to the City Manager 0 0 1
HR Coordinator 1 1 0
Total Budgeted Positions 3 3 4
The City of Sanger, Texas Page 116 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 333,862 347,052 365,323 437,500 90,448 26.06%
Supplies & Materials 7,710 12,750 8,382 10,250 (2,500) -19.61%
Maintenance & Operations - 10,000 6,329 10,000 - 0.00%
Contract Services 6,543 6,000 5,676 6,000 - 0.00%
Total 348,115 375,802 385,710 463,750 87,948 23.40%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
94.3%
Salaries & Benefits
2.2%
Supplies &
Materials
2.2%
Maintenance &
Operations
1.3%
Contract Services
The City of Sanger, Texas Page 117 2020-2021 Official Budget
Public Works
The City of Sanger Public Works Administration Department 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.
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.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Public Works Director 1 0.5 0.5
Administrative Assistant 1 0.5 0.5
Inspector 1 0 0
Total Budgeted Positions 3 1 1
The City of Sanger, Texas Page 118 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 193,294 92,078 77,231 98,400 6,322 6.87%
Supplies & Materials 8,730 8,000 5,043 6,700 (1,300) 83.75%
Maintenance & Operations 1,846 825 860 2,000 1,175 242.42%
Contract Services 27,709 16,500 16,779 17,670 1,170 107.09%
Total 231,579 117,403 99,913 124,770 7,367 106.27%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
200,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
78.9%
Salaries & Benefits
5.4%
Supplies &
Materials
1.6%
Maintenance &
Operations
14.2%
Contract Services
The City of Sanger, Texas Page 119 2020-2021 Official Budget
Finance
The Finance Department is responsible for all financial, accounting and utility billing operations of the City. The
department is charged with managing the City’s resources through budgeting, purchasing, and reporting.
Operations of the department include billing and collecting for all utilities, handling all accounts receivable and
payable, preparing payroll for all City employees, paying all City obligations, and preparing the City’s annual budget
document. Finance assists Administration with budget monitoring and provides reports to the City Manager and
City Council on current revenues and expenditures.
Sanger Comprehensive Plan Goals Supported Through
Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
ACTIVITY INDICATORS
Indicator Activity Amount
Vendor Invoices Processed 6,560 20,025,263$
Purchase Orders Issued 1,979 6,225,121$
Employee Payroll Items Processed 2,342 3,221,366$
Utility Bills Generated 45,385 12,948,464$
Utility Paments Processed 429,442 12,858,831$
*More activity details are provided in the September 2020 Monthly Report on page 212 of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Finance Director 1 1 1
Accountant 0 0 1
Customer Service Manager 0 0 1
Accounting Technician 3 3 2
Total Budgeted Positions 4 4 5
Accomplishments:
The City’s audit for FY 2019 resulted in an
unmodified (“clean”) opinion.
Received a Distinguished Budget Presentation Award
from the GFOA for the FY20 Annual Budget.
Created a second utility billing cycle, moving
approximately 20% of current accounts to this cycle.
Introduced a new Interactive Voice Response (IVR)
telephone payment system for utility payments.
Goals for 2020-2021:
Receive an unmodified (“clean”) opinion for the
City’s audit for FY 2020.
Receive a Distinguished Budget Presentation
Award from the GFOA for the FY21 Annual
Budget
Select a new automated meter reading system to
meet the demands of the City’s growing customer
base.
The City of Sanger, Texas Page 120 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 379,603 397,384 378,582 487,400 90,016 22.65%
Supplies & Materials 19,521 19,250 20,763 19,500 250 1.30%
Contract Services 74,918 100,250 91,245 103,300 3,050 3.04%
Capital Outlay 6,155 - - - - -
Total 480,197 516,884 490,590 610,200 93,316 18.05%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2018-19 Actual 2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Contract Services
Capital Outlay
EXPENDITURE ALLOCATION
79.9%
Salaries &
Benefits
3.2%
Supplies &
Materials
16.9%
Contract Services
The City of Sanger, Texas Page 121 2020-2021 Official Budget
Engineering
The City of Sanger 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
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Engineer 0 1 1
Inspector 0 1 1
Administrative Assistant 0 0.5 0.5
Total Budgeted Positions 0 2.5 2.5
The City of Sanger, Texas Page 122 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 82,244 231,148 238,878 237,100 5,952 2.57%
Supplies & Materials - 18,700 7,143 21,900 3,200 17.11%
Maintenance & Operations - 5,250 2,459 5,250 - 0.00%
Contract Services - 33,500 5,623 79,000 45,500 135.82%
Capital Outlay - 38,000 - - (38,000) -100.00%
Total 82,244 326,598 254,103 343,250 16,652 5.10%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Capital Outlay
EXPENDITURE ALLOCATION
69.1%, Salaries &
Benefits
6.4%, Supplies &
Materials 1.5%, Maintenance
& Operations
23.0%, Contract
Services
The City of Sanger, Texas Page 123 2020-2021 Official Budget
Fleet Services
The City of Sanger Fleet Services Department 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.
Sanger Comprehensive Plan Goals Supported Through Operations
Maintain and improve upon the existing country living atmosphere of Sanger.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Mechanic 1 1 1
Total Budgeted Positions 1 1 1
The City of Sanger, Texas Page 124 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 73,827 79,704 77,257 79,100 (604) -0.76%
Supplies & Materials 6,980 8,700 8,727 8,600 (100) -1.15%
Maintenance & Operations 5,738 13,300 10,176 13,300 - 0.00%
Contract Services 3,951 4,400 4,116 4,400 - 0.00%
Capital Expenses 3,150 - - - - -
Total 93,646 106,104 100,276 105,400 (704) -0.66%
EXPENDITURE BY CATEGORY
-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
80,000
90,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Capital Expenses
EXPENDITURE ALLOCATION
75.0%
Salaries &
Benefits
8.2%
Supplies &
Materials
12.6%
Maintenance &
Operations
4.2%
Contract Services
The City of Sanger, Texas Page 125 2020-2021 Official Budget
Facilities
The City of Sanger 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.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Total Budgeted Positions 0 0 0
The City of Sanger, Texas Page 126 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Supplies & Materials 4,919 17,000 11,116 15,300 (1,700) -10.00%
Maintenance & Operations 34,601 51,000 37,179 49,000 (2,000) -3.92%
Contract Services 39,605 51,000 36,954 50,000 (1,000) -1.96%
Utilities 99,023 116,000 96,545 109,000 (7,000) -6.03%
Capital Outlay - 42,500 12,439 - (42,500) -100.00%
Total 178,148 277,500 194,233 223,300 (54,200) 0.00%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Supplies & Materials
Maintenance &
Operations
Contract Services
Utilities
EXPENDITURE ALLOCATION
6.9%, Supplies &
Materials
21.9%,
Maintenance &
Operations
22.4%, Contract
Services
48.8%, Utilities
The City of Sanger, Texas Page 127 2020-2021 Official Budget
Non-Departmental
The City of Sanger Non-Departmental Department budget accounts for expenses that cannot easily be attributed to any specific
department. This includes postage, property and liability insurance and tax collection fees.
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Total Budgeted Positions 0 0 0
The City of Sanger, Texas Page 128 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 17,168 22,000 15,851 25,000 3,000 13.64%
Supplies & Materials 35,673 35,000 35,590 35,000 - 0.00%
Maintenance & Operations 7,454 15,000 8,247 5,000 (10,000) -66.67%
Contract Services 185,196 196,500 190,658 198,700 2,200 1.12%
Total 245,491 268,500 250,346 263,700 (4,800) -1.79%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
9.5%
Salaries & Benefits
13.3%
Supplies &
Materials
1.9%
Maintenance &
Operations
75.4%
Contract Services
The City of Sanger, Texas Page 129 2020-2021 Official Budget
The City of Sanger, Texas Page 130 2020-2021 Official 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 mission of the Sanger Economic Development Corporation is to continually expand our property and sales tax
base, encourage creation of jobs, promote tourism, improve the quality of life, and facilitate a self-sustaining local
economy for the City by attracting, assisting, and retaining businesses, as well as investing in our community needs to
foster growth and encourage tourism.
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 Page 131 2020-2021 Official Budget
4A CORPORATION FUND BUDGET SUMMARY
Taxes
94%
Interest Income
1%
Transfers In
5%
4A Fund Revenues
Salaries & Benefits
65%
Supplies &
Materials
16%
Maintenance &
Operations
3%
Contract Services
16%
4A Fund Expenditures
The City of Sanger, Texas Page 132 2020-2021 Official Budget
4A CORPORATION FUND BUDGET SUMMARY
Beginning Fund Balance 1,606,574 1,972,969 1,972,969 2,482,136
Revenues
Taxes 454,236 385,000 608,405 462,500
Interest Income 20,754 1,750 8,289 4,000
Total Revenues 474,990 386,750 616,694 466,500
Other Sources
Transfers In 25,000 25,000 25,000 25,000
Total Other Sources 25,000 25,000 25,000 25,000
Total Revenues/Sources 499,990 411,750 641,694 491,500
Expenditures
Salaries & Benefits 102,759 108,360 106,022 111,100
Supplies & Materials 12,640 20,600 12,266 27,650
Maintenance & Operations 997 5,825 860 5,601
Contract Services 3,822 57,750 13,379 27,375
Utilities 1,639 - - -
Debt Service 11,738 - - -
Total Expenditures 133,595 192,535 132,527 171,726
Excess of Revenues/Sources
over Expenditures/Uses 366,395 219,215 509,167 319,774
Ending Fund Balance 1,972,969 2,192,184 2,482,136 2,801,910
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 133 2020-2021 Official Budget
The City of Sanger, Texas Page 134 2020-2021 Official Budget
4A CORPORATION FUND REVENUES
Taxes
Sales Tax 454,236 385,000 608,405 462,500
Total Taxes 454,236 385,000 608,405 462,500
Miscellaneous Income
Grant Revenue 15,000 - 5,000 -
Interest Income 5,754 1,750 3,289 4,000
Total Miscellaneous 20,754 1,750 8,289 4,000
Transfers
Transfers from 4B Fund 25,000 25,000 25,000 25,000
Total Transfers 25,000 25,000 25,000 25,000
Total Revenues 499,990 411,750 641,694 491,500
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 135 2020-2021 Official Budget
Economic
Development
The mission of the Economic Development Department is to retain, strengthen and diversity our local economy while
capitalizing on our location in north central Texas.
Accomplishments for 2019-2020:
An Action Plan prioritizing goals and objectives for the Sanger Industrial Development Corporation
Sites and Buildings Document that highlights all available land sites and/or buildings on an aerial map and
providing contact information and brief facts for each property.
Sanger Strong Business Relief Grant to assist small businesses located in Sanger that were impacted by the
COVID-19 pandemic
Property Enhancement Incentives Policy that provides matching-grant incentives for enhancements to
commercial properties.
Goals/Objectives for 2020-2021:
Identify and recruit businesses that contribute to Sanger’s economic well-being
Pro-active business retention and expansion program that encourages existing businesses to grow and
expand in Sanger
City’s Comprehensive Plan and Downtown Master Plan, along with creating a new brand image for the City
of Sanger
Local and Regional Profile Document that identifies all aspects of working and living in our region with stats
and graphics that will be used to generate professional RFP responses
Create a new Economic Development Website that will provide tools necessary to market the City of Sanger
BUDGETED PERSONNEL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Director of Economic Development 1 1 1
Total Budgeted Positions 1 1 1
The City of Sanger, Texas Page 136 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Salaries & Benefits 102,759 108,360 106,022 111,100 2,740 2.53%
Supplies & Materials 12,640 20,600 12,266 27,650 7,050 34.22%
Maintenance & Operations 997 5,825 860 5,601 (224) -3.85%
Contract Services 3,822 57,750 13,379 27,375 (30,375) -52.60%
Utilities 1,639 - - - - -
Debt Payments 11,738 - - - - -
Total 133,595 192,535 132,527 171,726 (20,809) -10.81%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
120,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Debt Payments
EXPENDITURE ALLOCATION
64.7%
Salaries & Benefits
16.1%
Supplies &
Materials
3.3%
Maintenance &
Operations
15.9%
Contract Services
The City of Sanger, Texas Page 137 2020-2021 Official Budget
The City of Sanger, Texas Page 138 2020-2021 Official Budget
4B Corporation
Fund
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 Page 139 2020-2021 Official Budget
4B CORPORATION FUND BUDGET SUMMARY
Taxes
99%
Interest Income
1%
4B Fund Revenues
Supplies &
Materials
4%Maintenance &
Operations
0%
Contract Services
4%
Capital Expenses
16%
Transfers
76%
4B Fund Expenditures
The City of Sanger, Texas Page 140 2020-2021 Official Budget
4B CORPORATION FUND BUDGET SUMMARY
Beginning Fund Balance 1,028,949 1,230,488 1,230,488 1,563,022
Revenues
Taxes 454,236 385,000 577,033 462,500
Interest Income 3,417 1,000 5,179 5,000
Total Revenues 457,653 386,000 582,212 467,500
Expenditures
Supplies & Materials - - - 12,050
Maintenance & Operations - - - 600
Contract Services - 65,500 12,178 12,375
Capital Outlay 18,614 24,500 - 50,000
Total Expenditures 18,614 90,000 12,178 75,025
Other Uses
Transfers Out 237,500 237,500 237,500 237,500
Total Other Uses 237,500 237,500 237,500 237,500
Total Expenses/Uses 256,114 327,500 249,678 312,525
Excess of Revenues/Sources
over Expenditures/Uses 201,539 58,500 332,534 154,975
Ending Fund Balance 1,230,488 1,288,988 1,563,022 1,717,997
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 141 2020-2021 Official Budget
The City of Sanger, Texas Page 142 2020-2021 Official Budget
4B CORPORATION REVENUES
Taxes
Sales Tax 454,236 385,000 577,033 462,500
Total Taxes 454,236 385,000 577,033 462,500
Miscellaneous Income
Interest Income 3,417 1,000 5,179 5,000
Total Miscellaneous 3,417 1,000 5,179 5,000
Total Revenues 457,653 386,000 582,212 467,500
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 143 2020-2021 Official Budget
Economic
Development
The mission of the Economic Development Department is to retain, strengthen and diversity our local economy while
capitalizing on our location in north central Texas.
Accomplishments for 2019-2020:
An Action Plan prioritizing goals and objectives for the Sanger Industrial Development Corporation
Sites and Buildings Document that highlights all available land sites and/or buildings on an aerial map and
providing contact information and brief facts for each property.
Sanger Strong Business Relief Grant to assist small businesses located in Sanger that were impacted by the
COVID-19 pandemic
Property Enhancement Incentives Policy that provides matching-grant incentives for enhancements to
commercial properties.
Goals/Objectives for 2020-2021:
Identify and recruit businesses that contribute to Sanger’s economic well-being
Pro-active business retention and expansion program that encourages existing businesses to grow and
expand in Sanger
City’s Comprehensive Plan and Downtown Master Plan, along with creating a new brand image for the City
of Sanger
Local and Regional Profile Document that identifies all aspects of working and living in our region with stats
and graphics that will be used to generate professional RFP responses
Create a new Economic Development Website that will provide tools necessary to market the City of Sanger
BUDGETED PERSONN EL SCHEDULE
Position Title 2018-19 2019-20 2020-21
Total Budgeted Positions 0 0 0
The City of Sanger, Texas Page 144 2020-2021 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget Difference Percent
Change
Supplies & Materials - - - 12,050 12,050 -
Maintenance & Operations - - - 600 600 -
Contract Services - 65,500 12,178 12,375 (53,125) -81.11%
Capital Outlay 18,614 24,500 - 50,000 25,500 104.08%
Transfers 237,500 237,500 237,500 237,500 - 0.00%
Total 256,114 327,500 249,678 312,525 (14,975) -4.57%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
Supplies & Materials
Maintenance & Operations
Contract Services
Capital Outlay
Transfers
EXPENDITURE ALLOCATION
16.1%
Supplies &
Materials
0.8%
Maintenance &
Operations
16.5%
Contract Services
66.6%
Capital Outlay
The City of Sanger, Texas Page 145 2020-2021 Official Budget
The City of Sanger, Texas Page 146 2020-2021 Official Budget
Special Revenue
Funds
OVERVIEW
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 General Storm Recovery Fund
o Electric Storm Recovery 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 Page 147 2020-2021 Official Budget
SPECIAL REVENUE FUNDS BUDGET SUMMARY
Taxes
9%
Fines
78%
Miscellaneous
13%
Special Revenue Funds Revenues
Salaries &
Benefits
4%
Supplies &
Materials
34%
Contract
Services
62%
Special Revenue Funds Expenditures
The City of Sanger, Texas Page 148 2020-2021 Official Budget
COMBINED SCHEDULE OF ALL SPECIAL REVENUE FUNDS
Beginning Fund Balance 484,099 829,730 829,730 1,224,363
Revenues
Taxes 24,600 20,000 19,452 20,000
Fees 320,906 165,000 371,458 300,000
Fines 12,023 12,000 11,661 10,600
Interest Income 369 200 390 350
Library Revenue - 200 - -
Miscellaneous 1,019 5,000 2,600 5,000
Total Special Revenue Fund Revenues 358,917 202,400 405,561 335,950
Other Sources
Transfers - - - 552,000
Total Other Sources - - - 552,000
Total Revenues/Sources 358,917 202,400 405,561 887,950
Expenditures
Salaries & Benefits 20 1,500 - 800
Supplies & Materials - 10,775 - 10,000
Contract Services 13,266 22,500 10,928 21,800
Total Special Revenue Fund Expenditures 13,286 34,775 10,928 32,600
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 829,730 997,355 1,224,363 2,079,713
345,631 167,625 394,633 855,350
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 149 2020-2021 Official Budget
HOTEL OCCUPANCY FUND
The Hotel Occupancy Tax Fund is used to account for revenues from the Hotel Occupancy Tax.
Beginning Fund Balance 36,899 49,806 49,806 59,175
Revenues
Taxes 24,600 20,000 19,452 20,000
Total Hotel Tax Fund Revenues 24,600 20,000 19,452 20,000
Expenditures
Contract Services 11,693 12,000 10,083 12,000
Total Hotel Tax Fund Expenditures 11,693 12,000 10,083 12,000
Excess of Revenues/Sources 12,907 8,000 9,369 8,000
over Expenditures/Uses
Ending Fund Balance 49,806 57,806 59,175 67,175
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 150 2020-2021 Official Budget
GENERAL STORM RECOVERY FUND
The General Storm Recovery Fund is used to account for monies set aside to repair damage of General Fund assets
caused by storms and other weather events. This fund is new for the 2020-2021 budget year
Beginning Fund Balance - - - -
Revenues/Other Sources
Transfer from General Fund - - - 400,000
Total General Storm Recovery Fund Revenues/Sources- - - 400,000
Excess of Revenues/Sources - - - 400,000
over Expenditures/Uses
Ending Fund Balance - - - 400,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 151 2020-2021 Official Budget
ENTERPRISE STORM RECOVERY FUND
The Enterprise Storm Recovery Fund is utilized to account for funds to repair the City’s electric system following storms
and other weather events. Prior to the 2020-2021 budget, these funds were accounted for in the Enterprise Fund. For
2020-2021, a separate fund is established to account for these monies.
Beginning Fund Balance - - - -
Revenues/Other Sources
Transfer from Enterprise Fund - - - 152,000
Total General Storm Recovery Fund Revenues/Sources- - - 152,000
Excess of Revenues/Sources - - - 152,000
over Expenditures/Uses
Ending Fund Balance - - - 152,000
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 152 2020-2021 Official Budget
BEAUTIFICATION FUND
The Beautification Fund is utilized to account for revenue sources dedicated to beautification of City-owned parks by
the Parks Department.
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
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 153 2020-2021 Official Budget
LIBRARY RESTRICTED FUND
The Library Restricted Fund is utilized to account for specific revenues set aside for future Library expenditures.
Beginning Fund Balance 97,570 97,939 97,939 98,329
Revenues
Library Revenue - 200 - -
Interest Income 369 200 390 350
Total Library Restricted Fund Revenues 369 400 390 350
Ending Fund Balance 97,939 98,339 98,329 98,679
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 154 2020-2021 Official 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.
Beginning Fund Balance 12,878 53,012 53,012 104,428
Revenues
Parkland Dedication Fee 40,134 65,000 51,416 50,000
Total Parkland Dedication Fund Revenues 40,134 65,000 51,416 50,000
Ending Fund Balance 53,012 118,012 104,428 154,428
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 155 2020-2021 Official Budget
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.
Beginning Fund Balance 281,279 562,051 562,051 882,093
Revenues
Roadway Impact Fee 280,772 100,000 320,042 250,000
Total Roadway Impact Fee Fund Revenues 280,772 100,000 320,042 250,000
Ending Fund Balance 562,051 662,051 882,093 1,132,093
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 156 2020-2021 Official Budget
COURT SECURITY FUND
The Court Security Fund is utilized to account for Court Security Fees imposed on convictions by the Sanger Municipal
Court.
Beginning Fund Balance 8,696 9,852 9,852 11,034
Revenues
Fines 1,176 1,500 1,182 800
Total Court Security Fund Revenues 1,176 1,500 1,182 800
Expenditures
Salaries & Benefits 20 1,500 - 800
Total Court Security Fund Expenditures 20 1,500 - 800
Excess of Revenues/Sources 1,156 - 1,182 -
over Expenditures/Uses
Ending Fund Balance 9,852 9,852 11,034 11,034
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 157 2020-2021 Official Budget
COURT TECHNOLOGY FUND
The Court Technology Fund is utilized to account for Court Technology Fees imposed on convictions by the Sanger
Municipal Court.
Beginning Fund Balance 157 152 152 437
Revenues
Fines 1,568 1,500 1,130 800
Total Court Technology Fund Revenues 1,568 1,500 1,130 800
Expenditures
Contract Services 1,573 1,500 845 800
Total Court Technology Fund Expenditures 1,573 1,500 845 800
Excess of Revenues/Sources (5) - 285 -
over Expenditures/Uses
Ending Fund Balance 152 152 437 437
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 158 2020-2021 Official Budget
CHILD SAFETY FUND
The Child Safety Fund is utilized to account for Child Safety Fees collected by the Sanger Municipal Court.
Beginning Fund Balance 26,665 35,944 35,944 45,293
Revenues
Fines 9,279 9,000 9,349 9,000
Total Child Safety Fee Fund Revenues 9,279 9,000 9,349 9,000
Expenditures
Contract Services - 9,000 - 9,000
Total Child Safety Fee Fund Expenditures - 9,000 - 9,000
Excess of Revenues/Sources 9,279 - 9,349 -
over Expenditures/Uses
Ending Fund Balance 35,944 35,944 45,293 45,293
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 159 2020-2021 Official Budget
POLICE DONATIONS FUND
The Police Donations Fund is utilized to account for specific funds donated for the exclusive use of the Sanger Police
Department.
Beginning Fund Balance 78 78 78 78
Revenues
Miscellaneous - 2,500 - 2,500
Total Police Donations Fund Revenues - 2,500 - 2,500
Expenditures
Supplies & Materials - 2,500 - 2,500
Total Police Donations Fund Expenditures - 2,500 - 2,500
Excess of Revenues/Sources - - - -
over Expenditures/Uses
Ending Fund Balance 78 78 78 78
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 160 2020-2021 Official 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.
Beginning Fund Balance 6,000 6,100 6,100 6,150
Revenues
Miscellaneous 100 1,000 50 1,000
Total Fire Donations Fund Revenues 100 1,000 50 1,000
Expenditures
Supplies & Materials - 2,275 - 1,000
Total Fire Donations Fund Expenditures - 2,275 - 1,000
Excess of Revenues/Sources 100 (1,275) 50 -
over Expenditures/Uses
Ending Fund Balance 6,100 4,825 6,150 6,150
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 161 2020-2021 Official Budget
PARK DONATIONS FUND
The Park Donations Fund is utilized to account for specific funds donated for the exclusive use of the Parks Department.
Beginning Fund Balance 2,536 3,061 3,061 5,561
Revenues
Miscellaneous 525 500 2,500 500
Total Park Donations Fund Revenues 525 500 2,500 500
Ending Fund Balance 3,061 3,561 5,561 6,061
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 162 2020-2021 Official 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.
Beginning Fund Balance 5,815 6,209 6,209 6,259
Revenues
Miscellaneous 394 500 50 500
Total Library Donations Fund Revenues 394 500 50 500
Expenditures
Supplies & Materials - - - 500
Total Library Donations Fund Expenditures - - - 500
Excess of Revenues/Sources 394 500 50 -
over Expenditures/Uses
Ending Fund Balance 6,209 6,709 6,259 6,259
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 163 2020-2021 Official Budget
The City of Sanger, Texas Page 164 2020-2021 Official Budget
CA
P
I
TA
L
P
R
O
J
E
C
T
S
F
U
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The City of Sanger, Texas Page 165 2020-2021 Official Budget
The City of Sanger, Texas Page 166 2020-2021 Official Budget
Capital Projects
Funds
OVERVIEW
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 Page 167 2020-2021 Official Budget
COMBINED CAPITAL PROJECTS FUNDS BUDGET SUMMARY
Fees & Services
10%
Other
1%
Bond Proceeds
76%
Transfers In
13%
Combined Capital Projects Funds Revenues
Capital Projects
100%
Combined Capital Projects Funds Expenditures
The City of Sanger, Texas Page 168 2020-2021 Official Budget
CAPITAL PROJECTS FUND
Beginning Fund Balance 866,784 1,628,717 1,628,717 1,852,839
Revenues
Intergovernmental Revenue 434,436 - 7,293 -
Total Capital Projects Fund Revenues 434,436 - 7,293 -
Other Sources
Transfers From General Fund 675,000 675,000 675,000 520,725
Transfers From Enterprise CIP - 423,682 423,682 -
Total Other Sources 675,000 1,098,682 1,098,682 520,725
Total Revenues/Sources 1,109,436 1,098,682 1,105,975 520,725
Expenditures
Computer Network Upgrades 3,758 24,771 23,603 -
McReynolds Road Reconstruction 158,085 - 8,250 -
2018-19 Street Rehab Program 185,660 - - -
2019-2020 Street Rehab Program - 837,682 850,000 -
2020-2020 Street Rehab Program - - - 250,000
Total Expenditures 347,503 862,453 881,853 250,000
Excess of Revenues over Expenditures 761,933 236,229 224,122 270,725
Ending Fund Balance 1,628,717 1,864,946 1,852,839 2,123,564
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 169 2020-2021 Official Budget
ENTERPRISE CAPITAL PROJECTS FUND
Beginning Fund Balance 4,226,110 1,946,883 1,946,883 633,049
Revenues
Water Tap Fees 210,050 260,000 370,050 300,000
Sewer Tap Fees 284,500 340,000 504,250 380,000
Interest Income 42,846 6,250 49,881 50,000
Bond Proceeds - - - 5,500,000
Total Revenues 537,396 606,250 924,181 6,230,000
Other Sources
Transfer from Enterprise Fund 156,800 156,800 130,667 447,142
Total Other Sources 156,800 156,800 130,667 447,142
Total Revenues/Sources 694,196 763,050 1,054,848 6,677,142
Expenditures
Wastewater Treatment Plant 2,434,690 1,000,000 850,000 -
Railroad Lift Station 67,267 100,000 100,000 300,000
Outfall Pipeline/Stream Restoration 18,085 300,000 100,000 500,000
FM 455 Utility Relocation 78,691 2,500,000 500,000 5,700,000
Relocation of Utilities: I-35 - 250,000 - 500,000
Peach Street Wastewater Rehab 187,345 - - -
Bolivar Street Wastewater Rehab 405,625 395,000
Well #6 Rehab -
Acker Groundwater Storage Rehab -
Cowling Groundwater Storage Rehab 187,345 - - -
WWTP Bar Screen Repair - - - 250,000
Total Expenditures 2,973,423 4,555,625 1,945,000 7,250,000
Other Uses
Transfers Out - 423,682 423,682 -
Total Other Uses - 423,682 423,682 -
Total Expenses/Uses 2,973,423 4,979,307 2,368,682 7,250,000
Excess of Revenues over Expenditures (2,279,227) (4,216,257) (1,313,834) (572,858)
Ending Fund Balance 1,946,883 (2,269,374) 633,049 60,191
2018-19
Actual
2019-20
Budget
2019-20
Estimated
2020-21
Budget
The City of Sanger, Texas Page 170 2020-2021 Official 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 2021.
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. Several years ago, City staff and Council identified
streets within the city in need of rehabilitation. The rehabilitation of these streets was divided into five separate phases.
Phase I of the program was completed in 2019 and Phase II was completed in 2020. Phase III is slated for 2021, and
Phases IV and V scheduled for the following two years. We also replaced a major sewer line along Bolivar Street,
replacing a clay tile line that required frequent maintenance at a cost of $405,000. This trend of rehabilitating our
infrastructure 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 I. In 2017, we began the first phase of expansion on the east side of I by upgrading the wastewater trunk line
from FM 455 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. We initiated the design engineering work in 2019 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.
The City of Sanger, Texas Page 171 2020-2021 Official Budget
Enterprise Capital Projects
Development along the I-35 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 I-35 was completed in the Fall of 2017. In 2018, extension of this
line was completed from Lois to View Road.
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 inflow & infiltration (I&I) issues and replace
older wastewater lines in conjunction with street improvements. In the past two years, the City replaced major sewer
lines along Peach Street and Bolivar Street that serve both residential and 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 is in the
final stage of completion. 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. In 2019, we outlined a Five-Year Street Improvement Plan and already implemented
Phases I and II. This year we are proposing to move forward with Phase III 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.
The City of Sanger, Texas Page 172 2020-2021 Official Budget
PROJECT STATUS
Projects in progress continuing in FY 2020 Anticipated Funding Source
Railroad Lift Station Easement Acquisition Enterprise CIP/Possible Bond Issue
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 2021 Anticipated Funding Source
I-35 Expansion - Relocation of Utilities (engineering only) Enterprise CIP/Reimbursed by TxDOT
WWTP Bar Screen Repair Enterprise CIP
Rehabilitation of Several Streets (Phase III): Capital Projects Fund
Future Projects Anticipated Funding Source
Phase IV and Phase V – 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
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 Page 173 2020-2021 Official Budget
CAPITAL PROJECTS SUMMARY 2019-2025
2018-2019 2019-2020 2020-2021
Actual Estimate Budget
Capital Projects Fund
McReynolds Road Reconstruction 158,085$ 8,250$ -$
Street Rehab - Phase I 185,660 - -
Street Rehab - Phase II - 850,000 -
Street Rehab - Phase III - - 250,000
Street Rehab - Phase IV - - -
Street Rehab - Phase V - - -
Marion Road - Arterial - - -
Capital Projects Fund Totals 343,745$ 858,250$ 250,000$
Enterprise Capital Projects Fund
Wastewater Treatment Plant 2,434,690$ 850,000$ -$
Peach Street Wastewater Rehab 187,345 - -
Railroad Lift Station 49,182 100,000 300,000
Relocation of Utilities along FM 455 78,691 500,000 5,700,000
Bolivar Street Wastewater Rehab - 395,000 -
Outfall Pipeline/Stream Restoration - 100,000 500,000
WWTP Bar Screen Repair - - 250,000
Relocation of Utilities along I-35 - - 500,000
Enterprise Capital Projects Fund 2,749,908$ 1,945,000$ 7,250,000$
Total Capital Projects 3,093,653$ 2,803,250$ 7,500,000$
The City of Sanger, Texas Page 174 2020-2021 Official Budget
Projected Projected Projected Projected
2021-2022 2022-2023 2023-2024 2024-2025
Capital Projects Fund
McReynolds Road Reconstruction -$ -$ -$ -$
Street Rehab - Phase I - - - -$
Street Rehab - Phase II - - - -
Street Rehab - Phase III - - - -
Street Rehab - Phase IV 218,000 - - -
Street Rehab - Phase V - 201,000 - -
Marion Road - Arterial - 500,000 500,000 3,500,000
Capital Projects Fund Totals 218,000$ 701,000$ 500,000$ 3,500,000$
Enterprise Capital Projects Fund
Peach Street Wastewater Rehab - - - -
Railroad Lift Station - - 4,000,000 -
Relocation of Utilities along FM 455 - - - -
Bolivar Street Wastewater Rehab - - - -
Outfall Pipeline/Stream Restoration 3,500,000 - - -
WWTP Bar Screen Repair - - - -
Relocation of Utilities along I-35 - - - -
Enterprise Capital Projects Fund 3,500,000$ -$ 4,000,000$ -$
Total Capital Projects 3,718,000$ 701,000$ 4,500,000$ 3,500,000$
The City of Sanger, Texas Page 175 2020-2021 Official Budget
The City of Sanger, Texas Page 176 2020-2021 Official Budget
AP
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The City of Sanger, Texas Page 177 2020-2021 Official Budget
GENERAL FUND FIVE YEAR FINANCIAL PROJECTION
Actual Estimate
2018-19 2019-2020
Beginning Fund Balance 4,379,986 5,522,228
Revenues
Taxes 4,667,374 5,035,909
Franchise Fees 856,317 853,159
Solid Waste 917,455 938,797
Licenses & Permits 308,480 453,879
Fines 74,486 68,267
Fire & EMS 751,180 649,106
Police & Animal Control 69,776 55,849
Parks & Recreation 24,639 10,489
Library 24,279 20,536
Interest Income 10,716 18,597
Miscellaneous 56,222 560,676
Total General Fund Revenues 7,760,924 8,665,264
Other Sources
Transfers In 214,352 136,535
Total Other Sources 214,352 136,535
Total Revenues/Sources 7,975,276 8,801,799
Expenditures
Salaries & Benefits 3,204,122 3,306,949
Supplies & Materials 315,349 267,348
Maintenance & Operations 405,547 265,364
Contract Services 1,225,577 1,211,705
Utilities 76,569 77,250
Capital Expenses 237,184 558,138
Debt Service 129,352 51,535
Court Costs 27,872 17,078
Other 5,843 5,376
Total Expenditures 5,627,415 5,760,743
Other Uses
Transfers Out 1,205,619 1,301,773
Total Other Uses 1,205,619 1,301,773
Total Expenses/Uses 6,833,034 7,062,516
Ending Fund Balance 5,522,228 7,261,511
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
2018-19 year as well as
projected results for the
2019-20 year. Also included
(as Year 1) is the current
2020-21 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 Page 178 2020-2021 Official Budget
Budget Projection Year 2 Year 3 Year 4 Year 5
2020-2021 Percentage 2021-2022 2021-2022 2022-2023 2023-2024
Beginning Fund Balance 7,261,511 7,261,511 7,194,534 7,054,258 6,833,905
Revenues
Taxes 5,382,118 4%5,597,403 5,821,299 6,054,151 6,296,317
Franchise Fees 932,952 1%942,282 951,705 961,222 970,834
Solid Waste 983,000 5%1,032,150 1,083,758 1,137,946 1,194,843
Licenses & Permits 344,500 8%372,060 401,825 433,971 468,689
Fines 74,466 8%80,423 86,857 93,806 101,310
Fire & EMS 585,000 5%614,250 644,963 677,211 711,072
Police & Animal Control 60,350 5%63,368 66,536 69,863 73,356
Parks & Recreation 21,100 3%21,733 22,385 23,057 23,749
Library 23,050 1%23,281 23,514 23,749 23,986
Interest Income 18,000 2%18,360 18,727 19,102 19,484
Miscellaneous 84,500 3%87,035 89,646 92,335 95,105
Total General Fund Revenues 8,509,036 8,852,345 9,211,215 9,586,413 9,978,745
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 8,645,571 8,991,611 9,353,266 9,731,305 10,126,535
Expenditures
Salaries & Benefits 3,976,700 6%4,215,302 4,468,220 4,736,313 5,020,492
Supplies & Materials 389,173 6%412,523 437,274 463,510 491,321
Maintenance & Operations 370,767 4%385,598 401,022 417,063 433,746
Contract Services 1,504,613 5%1,579,844 1,658,836 1,741,778 1,828,867
Utilities 89,800 2%91,596 93,428 95,297 97,203
Capital Expenses 379,000 5%397,950 417,848 438,740 460,677
Debt Service 51,536 5%54,113 56,819 59,660 62,643
Court Costs 20,849 2%21,266 21,691 22,125 22,568
Other 6,500 2%6,630 6,763 6,898 7,036
Total Expenditures 6,788,938 7,164,822 7,561,901 7,981,384 8,424,553
Other Uses
Transfers Out 1,856,633 2%1,893,766 1,931,641 1,970,274 2,009,679
Total Other Uses 1,856,633 1,893,766 1,931,641 1,970,274 2,009,679
Total Expenses/Uses 8,645,571 9,058,588 9,493,542 9,951,658 10,434,232
Ending Fund Balance 7,261,511 7,194,534 7,054,258 6,833,905 6,526,208
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 21, 2020
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.
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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, franchise and tax
revenues recorded in the General Fund and ad valorem tax revenues recorded in the Debt Service
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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.
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
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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.
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
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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.
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
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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
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”).
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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 21, 2020
POLICY STATEMENT
It is the objective of the City of Sanger, Texas (“City”) that the administration of its funds and the investment of
those funds shall be handled in the highest public trust. Investments shall be made in a manner which will
provide the maximum security of principle invested through limitations and diversification while meeting the
daily cash flow needs of the city and conforming to all applicable federal, state, and local statutes, rules and
regulations governing the investment of public funds. The receipt of a market rate return will be secondary to
the requirements for safety and liquidity. The earning from investments shall be used in a manner that best
serves the public trust and interest of the City. This policy serves to satisfy the statutory requirements of
defining and adopting a formal investment policy and shall be reviewed annually for modifications. It is the
intent of the City to be in compliance with local law and the provisions of Public Funds Investment Act of the
Texas Government Code Chapter 2256.
SCOPE
This Investment Policy applies to the investment activities, all financial assets and funds held by the City of
Sanger, Texas. Funds covered and managed by this Investment Policy include:
A. General Fund – Used to account for resources traditionally associated with government, which are not
required to be accounted for in another fund.
B. Debt Service Fund – Used to account for resources to be used for the payment of principle, interest and
related costs on debt.
C. Enterprise Fund – Used to account for operations that are financed and operated in a manner similar
to private business enterprises.
D. Capital Improvement Fund – Used to account for resources to enable the acquisition or construction of
major capital facilities which are not financed by enterprise funds, internal service funds, or trust funds.
E. Special Revenue Funds – Used to account for proceeds from specific revenue sources which are
restricted to expenditures for specific purposes.
1. 4A Fund
2. 4B Fund
3. Employee Benefits Fund
INVESTMENT OBJECTIVES AND STRATEGY
It is the policy of the City that all funds shall be invested in conformance with state and federal regulations,
applicable bond ordinance requirements, and adopted Investment Policy. In accordance with the Public Funds
Investment Act, the following prioritized primary objectives, in accordance with the Texas Government Code
Section 2256.005(d) apply to the City’s investment strategy. Listed in order of their priority, these objectives
encompass:
A. Suitability – Understanding the suitability of the investment to the financial requirement of the City is
important. Any investment eligible in the Investment Policy is suitable for all City funds.
B. Safety – Preservation and safety of principal are the primary objectives of the Investment Policy.
Investments of the City shall be undertaken in a manner that seeks to insure the preservation of capital
in the overall portfolio. To obtain this goal, diversification is required in the portfolio’s composition.
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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.
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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.
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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.
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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
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 2,558,488 377,011 2,935,499 18,381,500 7,507,577 25,889,077 20,939,988 7,884,588 28,824,576
TotalGeneral Fund Enterprise Fund
Total Debt
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Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 270,300 49,592 319,892 524,700 96,268 620,968 795,000 145,860 940,860
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2021 145,200 3,993 149,193 184,800 5,082 189,882 330,000 9,075 339,075
Total 145,200 3,993 149,193 184,800 5,082 189,882 330,000 9,075 339,075
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 369,600 133,737 503,337 2,710,400 980,738 3,691,138 3,080,000 1,114,475 4,194,475
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 Principal Interest Total Principal Interest Total
2021 - - - 180,000 185,200 365,200 180,000 185,200 365,200
2022 - - - 295,000 178,075 473,075 295,000 178,075 473,075
2023 - - - 285,000 169,375 454,375 285,000 169,375 454,375
2024 - - - 290,000 160,750 450,750 290,000 160,750 450,750
2025 - - - 300,000 151,900 451,900 300,000 151,900 451,900
2026 - - - 310,000 142,750 452,750 310,000 142,750 452,750
2027 - - - 320,000 132,900 452,900 320,000 132,900 452,900
2028 - - - 330,000 121,925 451,925 330,000 121,925 451,925
2029 - - - 340,000 110,200 450,200 340,000 110,200 450,200
2030 - - - 355,000 97,594 452,594 355,000 97,594 452,594
2031 - - - 370,000 84,000 454,000 370,000 84,000 454,000
2032 - - - 380,000 69,937 449,937 380,000 69,937 449,937
2033 - - - 395,000 55,406 450,406 395,000 55,406 450,406
2034 - - - 410,000 40,313 450,313 410,000 40,313 450,313
2035 - - - 425,000 24,656 449,656 425,000 24,656 449,656
2036 - - - 445,000 8,344 453,344 445,000 8,344 453,344
Total - - - 5,430,000 1,733,325 7,163,325 5,430,000 1,733,325 7,163,325
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2021 248,400 9,936 258,336 291,600 11,664 303,264 540,000 21,600 561,600
Total 248,400 9,936 258,336 291,600 11,664 303,264 540,000 21,600 561,600
Certificates of Obligation, Series 2015
Enterprise Fund: 100%Total
General Obligation Refunding Bonds, Series 2016
General Fund: 0%
General Fund 46%Enterprise Fund: 54%Total
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Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2021 - - - - 366,600 366,600 - 366,600 366,600
2022 - - - 85,000 366,600 451,600 85,000 366,600 451,600
2023 - - - 100,000 364,050 464,050 100,000 364,050 464,050
2024 - - - 115,000 361,050 476,050 115,000 361,050 476,050
2025 - - - 115,000 357,600 472,600 115,000 357,600 472,600
2026 - - - 115,000 353,000 468,000 115,000 353,000 468,000
2027 - - - 390,000 348,400 738,400 390,000 348,400 738,400
2028 - - - 545,000 332,800 877,800 545,000 332,800 877,800
2029 - - - 560,000 311,000 871,000 560,000 311,000 871,000
2030 - - - 585,000 288,600 873,600 585,000 288,600 873,600
2031 - - - 605,000 265,200 870,200 605,000 265,200 870,200
2032 - - - 630,000 241,000 871,000 630,000 241,000 871,000
2033 - - - 660,000 215,800 875,800 660,000 215,800 875,800
2034 - - - 1,010,000 189,400 1,199,400 1,010,000 189,400 1,199,400
2035 - - - 1,050,000 149,000 1,199,000 1,050,000 149,000 1,199,000
2036 - - - 1,090,000 107,000 1,197,000 1,090,000 107,000 1,197,000
2037 - - - 1,585,000 63,400 1,648,400 1,585,000 63,400 1,648,400
Total - - - 9,240,000 4,680,500 13,920,500 9,240,000 4,680,500 13,920,500
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2021 200,000 48,500 248,500 - - - 200,000 48,500 248,500
2022 210,000 40,500 250,500 - - - 210,000 40,500 250,500
2023 220,000 32,100 252,100 - - - 220,000 32,100 252,100
2024 225,000 23,300 248,300 - - - 225,000 23,300 248,300
2025 235,000 14,300 249,300 - - - 235,000 14,300 249,300
2026 245,000 4,900 249,900 - - - 245,000 4,900 249,900
Total 1,335,000 163,600 1,498,600 - - - 1,335,000 163,600 1,498,600
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2021 45,179 6,357 51,536 - - - 45,179 6,357 51,536
2022 46,690 4,845 51,535 - - - 46,690 4,845 51,535
2023 48,252 3,283 51,535 - - - 48,252 3,283 51,535
2024 49,867 1,668 51,535 - - - 49,867 1,668 51,535
Total 189,988 16,153 206,141 - - - 189,988 16,153 206,141
Certificates of Obligation, Series 2017
General Fund: 100%
General Fund 100%
Enterprise Fund: 0%Total
General Obligation Refunding Bonds, Series 2019
Spirit of Texas Street Equipment
Enterprise Fund: 100%Total
Enterprise Fund: 0%Total
General Fund: 0%
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STANDARD & POORS RATING REPORT
The City of Sanger was assigned an “AA” long-term rating
upon the issuance of the series 2019 general obligation bonds.
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CITY OF SANGER MONTHLY REPORT FOR SEPTEMBER 2019
Each month, the City of Sanger publishes a Monthly Report that provides
in-depth details of operations and results 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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2020 TAX RATE CALCULATION WORKSHEET
Texas Tax Code Section 26.04(c) requires a governing body to calculate
the no-new-revenue (NNR) tax rate and voter-approval tax rate for the
taxing unit. These tax rates are expressed in dollars per $100 of taxable
value calculated. The calculation process starts after the chief appraiser
delivers to the taxing unit the certified appraisal roll and the estimated
values of properties under protest.
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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.
CCN
A Certificate of Convenience and Necessity (CCN)
gives a public utility the exclusive right to provide retail
utility service to an identified geographic area, referred
to as the certified service area.
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.
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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.
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.
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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.
No-New-Revenue (NNR) Tax Rate
The no-new-revenue tax rate enables the public to
evaluate the relationship between taxes for the prior
year and for the current year, based on a tax rate that
would produce the same amount of taxes if applied to
the same properties taxed in both years.
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.
SCBA
Self-contained Breathing Apparatus
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.
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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.
Voter-Approval Tax Rate
The voter-approval tax rate is a calculated maximum
rate allowed by law without voter approval. The
calculation splits the voter-approval tax rate into two
separate components - a no-new-revenue
maintenance and operations (M&O) rate and a debt
service rate.
WW
Acronym for Waste Water.
WWTP
Abbreviation for Waste Water Treatment Plant.
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