2021-2022 Adopted Budgetwww.sangertx.org | 201 Bolivar Street, Sanger,TX 76266
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
$364,231 (6.82%), and of that amount $326,388 is tax revenue to be raised
from new property added to the tax roll this year.
Submitted to the Mayor and City Council September 7, 2021
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
Victor Gann, Councilmember Place 5
AGAINST: None
PRESENT (not voting): Thomas Muir, Mayor (only votes in case of a tie)
PROPERTY TAX RATE COMPARISON 2020-2021 2021-2022
Property Tax Rate $0.679100/$100 $0.633711/$100
No New Revenue Tax Rate $0.662164/$100 $0.627643/$100
No New Revenue Maintenance & Operations Tax Rate $0.579126/$100 $0.561000/$100
Voter Approval Tax Rate $0.673039/$100 $0.597770/$100
Debt Rate $0.073644/$100 $0.017135/$100
De Minimis Rate $0.718122/$100 $0.633711/$100
Total debt obligation for the City of Sanger secured by property taxes: $2,111,106 (principal and scheduled interest
payments)
The City of Sanger, Texas Page 2 2021-2022 Official Budget
CITY OF SANGER, TEXAS
ANNUAL BUDGET
OCTOBER 1, 2021 – SEPTEMBER 30, 2022
SUBMITTED TO
THE MAYOR AND CITY COUNCIL
SEPTEMBER 7, 2021
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
VICTOR GANN
Council Member, Place 5
JOHN NOBLITT
City Manager
CLAYTON GRAY
Finance Director
The City of Sanger, Texas Page 3 2021-2022 Official Budget
DISTINGUISHED BUDGET PRESENTATION AWARD
Government Finance Officers Association of the United States and Canada (GFOA) presented the Distinguished
Budget Presentation Award to the City of Sanger, Texas, for its Annual Budget for the fiscal year beginning October
1, 2020. In order to receive this award, a governmental unit must publish a budget document that meets program
criteria as a policy document, as a financial plan, as an operations guide, and as a communications device. This
award is valid for a period of one year only. We believe our current budget continues to conform to program
requirements, and we are submitting it to GFOA to determine its eligibility for another award.
The City of Sanger, Texas Page 4 2021-2022 Official Budget
TABLE OF CONTENTS
INTRODUCTION
Budget Message .............................................................................................................. 11
Strategic Planning for Results .......................................................................................... 21
Strategic Goals of the City’s Comprehensive Plan ........................................................... 22
Organizational Values ...................................................................................................... 23
Organization Chart ........................................................................................................... 24
Authorized Personnel ....................................................................................................... 25
Budget Calendar .............................................................................................................. 26
The Budget Process ......................................................................................................... 27
List of Funds ..................................................................................................................... 29
Fund Relationship with Functional Areas ......................................................................... 30
About Sanger ................................................................................................................... 31
Ordinance Adopting the Annual Budget ........................................................................... 36
Ordinance Adopting the Property Tax Rate ...................................................................... 38
BUDGET SUMMARY
2021-2022 Budget at a Glance ......................................................................................... 40
2021-2022 Budget by Fund .............................................................................................. 42
Revenues, Expenditures & Changes in Fund Balance ..................................................... 44
Changes from Proposed Budget to Adopted Budget ........................................................ 51
Combined Funds Budget Summary (Detailed) ................................................................. 52
Combined Funds Budget Summary.................................................................................. 54
FUNDS IN DETAIL
GENERAL FUND
Overview .......................................................................................................................... 56
Budget Summary .............................................................................................................. 57
Revenues ......................................................................................................................... 59
Departmental Budgets
Police .................................................................................................................... 64
Animal Control ..................................................................................................... 66
Fire ........................................................................................................................ 68
Municipal Court ..................................................................................................... 70
Development Services .......................................................................................... 72
Streets .................................................................................................................. 74
Parks ..................................................................................................................... 76
Recreation............................................................................................................. 78
Library ................................................................................................................... 80
Solid Waste ........................................................................................................... 82
Transfers to Other Funds ...................................................................................... 84
DEBT SERVICE FUND
Overview .......................................................................................................................... 86
Budget Summary .............................................................................................................. 87
The City of Sanger, Texas Page 5 2021-2022 Official Budget
TABLE OF CONTENTS (continued)
DEBT SERVICE FUND
Expenditures .................................................................................................................... 89
Debt Service Requirements .............................................................................................. 90
ENTERPRISE FUND
Overview .......................................................................................................................... 92
Budget Summary .............................................................................................................. 93
Revenues ......................................................................................................................... 95
Departmental Budgets
Water .................................................................................................................... 96
Waste Water ......................................................................................................... 98
Electric ................................................................................................................ 100
Debt Service ....................................................................................................... 102
Transfers to Other Funds .................................................................................... 104
ENTERPRISE DEBT SERVICE FUND
Overview ........................................................................................................................ 106
Budget Summary ............................................................................................................ 107
Expenditures .................................................................................................................. 109
Debt Service Requirements ............................................................................................ 110
INTERNAL SERVICE FUND
Overview ........................................................................................................................ 112
Budget Summary ............................................................................................................ 113
Departmental Budgets
City Council ......................................................................................................... 116
Administration ..................................................................................................... 118
Public Works Administration ............................................................................... 120
Finance ............................................................................................................... 122
Engineering ......................................................................................................... 124
Fleet Services ..................................................................................................... 126
Facilities .............................................................................................................. 128
Non-Departmental ............................................................................................... 130
4A CORPORATION FUND
Overview ........................................................................................................................ 132
Budget Summary ............................................................................................................ 133
Revenues ....................................................................................................................... 135
Departmental Budget
Economic Development ...................................................................................... 136
4B CORPORATION FUND
Overview ........................................................................................................................ 138
Budget Summary ............................................................................................................ 139
Revenues ....................................................................................................................... 141
The City of Sanger, Texas Page 6 2021-2022 Official Budget
TABLE OF CONTENTS (continued)
4B CORPORATION FUND
Departmental Budget
Economic Development Expenditures ................................................................ 142
SPECIAL REVENUE FUNDS
Overview ........................................................................................................................ 144
Budget Summary ............................................................................................................ 145
Combined Schedule of Special Revenue Funds ............................................................ 146
Hotel Occupancy Tax Fund ............................................................................................ 147
General Storm Recovery Fund ....................................................................................... 147
Electric Storm Recovery Fund ........................................................................................ 148
Beautification Fund ......................................................................................................... 148
Library Restricted Fund .................................................................................................. 149
Parkland Dedication Fund .............................................................................................. 149
Roadway Impact Fee Fund ............................................................................................ 150
Court Security Fund........................................................................................................ 150
Court Technology Fund .................................................................................................. 151
Child Safety Fund ........................................................................................................... 151
Police Donations Fund ................................................................................................... 152
Fire Donations Fund ....................................................................................................... 152
Park Donations Fund ...................................................................................................... 153
Library Donations Fund .................................................................................................. 153
CAPITAL PROJECTS FUNDS AND CAPITAL IMPROVEMENT PLAN
Overview ........................................................................................................................ 156
Budget Summary ............................................................................................................ 157
Capital Projects Fund ..................................................................................................... 158
Enterprise Capital Projects Fund .................................................................................... 159
Capital Improvement Plan .............................................................................................. 160
Capital Projects Fund Five Year Summary ..................................................................... 164
Enterprise Capital Projects Five Year Summary ............................................................ 166
APPENDIX
General Fund Five Year Financial Projection ................................................................. 170
Approved Departmental Capital Equipment Requests ................................................... 172
Financial Management Policy ......................................................................................... 190
Investment Policy ........................................................................................................... 197
Debt Service Schedules ................................................................................................. 202
S&P Global Rating Report .............................................................................................. 206
City of Sanger Monthly Report for September 2021 ....................................................... 214
2021 Tax Rate Calculation Worksheet ........................................................................... 242
Glossary of Terms .......................................................................................................... 257
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BUDGET MESSAGE
September 7, 2021
Introduction
We are pleased to present the FY 2021-2022 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
During the past 18 months, we have operated in an unprecedent environment due to the COVID-19 pandemic. The
city has had to adapt and adjust to the unique challenges posed by this public health crisis and will continue to do so.
During the past few months, infection rates have dropped and life has returned to normal in many areas. The Centers
for Disease Control and Prevention currently identifies four variants of the virus circulating in the United States that it
classifies as variants of concern. 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 2020-2021 should end the year above projections. For FY
2021-2022 we are projecting General Fund Sales Tax Revenues of $1,200,000.
The City of Sanger, Texas Page 11 2021-2022 Official Budget
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
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 2021- 2022 Budget Highlights
Capital Equipment
The proposed budget includes the following Capital Equipment.
Department Category Description Amount
Police Equipment Computer Server and Backup Solution $32,500
Police Vehicles 3 Police Patrol Vehicles $193,705
Animal Control Vehicles Animal Control Vehicle $60,740
Streets Vehicles Pickup Truck $37,044
Water Vehicles Pickup Truck $46,227
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 departmental capital request forms for these items are included in the
Appendix of this document.
Internal Service Fund
Some departments have responsibilities in both the General Fund and Enterprise Fund. To both 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
The City of Sanger, Texas Page 12 2021-2022 Official Budget
purchasing process. For accounting purposes, these departments are allocated to the funds at year end so that each
fund’s true cost can be reflected in the audit.
Personnel
I am recommending a 3% raise for employees again this year. In the current economic climate, it is imperative that we
stay competitive on wages and benefits to keep from losing good employees to other cities.
This fiscal year we are proposing to add several new positions that are important to our operations as the city continues
to grow: one (1) Police Officer in the Police Department, three (3) Full-Time Firefighter/Paramedics in the Fire
Department, one (1) Utility Worker in the Water Department, one (1) Facilities/Maintenance Worker in the Parks
Department; and one (1) Engineering Director in the Engineering Department. In addition, we are expanding a Library
Assistant position from part-time to full-time in the Library.
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
This year capital projects continuing include work related to the relocation of utilities along FM 455, work related to the
relocation of utilities along I-35, the rehabilitation of several streets in the city as well as determining the feasibility of
the stream restoration project. New projects slated to begin during the year include design of a lift station at Railroad
Avenue; replacement of a waste water line on Keaton Road, and a program to update technology areas for city
operations. A five-year Capital Projects Summary is included in this document.
Reserve
Several years ago, 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. In addition to these reserves, the city has two funds which account for reserves
earmarked specifically for recovery from storm damage. The Electric Storm Recovery Fund has approximately $1.2 in
reserves set aside to repair electric system damage from storms. The General Storm Recovery was established in the
2020-2021 year to set aside designated monies for storm recovery expenses of the General Fund, such as repairing
damages to streets or parks. This Fund currently has a balance of $300,000. For 2021-2022, an additional $300,000
will be transferred to the General Storm Recovery Fund.
The City of Sanger, Texas Page 13 2021-2022 Official Budget
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2017 2018 2019 2020 2021
Contingency Reserve Funds Five Year History
General Fund Enterprise Fund Electric Storm Recovery General Storm Recovery
SWOT Analysis
A SWOT analysis is a look at the city’s Strengths, Weaknesses, Opportunities and Threats (SWOT). It is intended to
give the reader a strategic perspective of current and future issues. These issues have an effect on both revenues and
expenditures.
Strengths
The local economy remains strong as indicated by the increase in construction. The unemployment rate rose to double
digits in Denton County during 2020 as a result of COVID-19; however, unemployment is returning to levels closer to
pre-pandemic rates as we enter the last part of 2021. 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, another 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.
The City of Sanger, Texas Page 14 2021-2022 Official Budget
Sanger also enjoys having both a 4A and 4B economic development board. Each of these boards generates
approximately $500,000 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. COVID-19 resulted in the combination of a high demand for
homes and short supply of available properties, raising average home prices across the state. The most recent report
supplied by the Denton County Appraisal District reveals that the average home value in Denton County is $368,743.
The same report values the average home in Sanger at $212,116. The lower values result in a much lower tax income
per property than in other areas. We need to diversify our housing mix to include houses in higher price ranges that
generate higher property taxes. This will also help alleviate the tax burden on families with lower incomes and those
with fixed incomes. The Council has established benchmarks that are helping to alleviate this weakness. As a result,
we are seeing our average valuation increase. We will continue to proactively encourage this trend at the staff and
Council levels to eliminate this weakness.
Another weakness that stifles growth is the fact that as the city limit 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
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 water and
wastewater lines to potential industrial sites along I-35 to entice industrial development.
Residential Development
The city has issued 137 single-family residential permits so far this year. Several new phases of existing developments
are underway or have residential lots that have just been released for construction. Staff and Council have been
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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 $212,116. At that value, a home will generate approximately $1,440 in city property
tax each year. In comparison, a $300,000 home generates approximately $2,037 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, which makes numerous changes to the process for adopting
property tax rates. The bill lowered the city property tax rollback rate from 8.0% to 3.5% with an automatic election
required to exceed that percentage. The bill does provide for some concessions such as a $500,000 levy increase
threshold for cities under 30,000 population. The provisions of this Bill may impact revenues in the future.
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 Funds and Capital Improvement Funds. 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. Projected revenues are not sitting in the city’s bank account on October 1st waiting to be used. If revenues
do not meet projections, then expenditures must be curtailed to meet those shortfalls. If revenues exceed projections,
then excess fund balances at the end of the year can be used to build up reserves, do capital projects or supplant next
year’s revenues.
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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, which 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.
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.
20.9%
Police
2.1%
Animal Control
16.5%
Fire and Ambulance
2.5%
Municipal Court
6.4%
Development Services
6.4%
Streets
7.0%
Parks 0.9%
Recreation
3.6%
Library
10.4%
Solid Waste
23.4%
Transfers to Other
Fund
General Fund Expenditures 2021-2022
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.
The city engaged NewGen Strategies & Solutions, an independent consulting firm, several years ago 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 budget year, an increase was made to waste water
rates in accordance with the recommendations. The Sanger City Council approved these rates by approving Ordinance
05-11-21, which will take effect for utility billings on October 1, 2021.
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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
$500,000 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 Funds and Capital Projects Funds
Long term, property tax funded debt is paid from the Debt Service Fund. Likewise, the Enterprise Debt Service Fund
accounts for long term debut supported by utility operations. The Capital Projects Funds are where expenditures on
Capital Projects are paid. (There are separate funds for General Capital Projects and Enterprise Capital Projects.)
Both debt service and capital projects funds 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 $14,000 a year in HOT taxes to the Sanger Chamber of Commerce for marketing.
Strategic Planning
The City’s Comprehensive Plan contains several strategic goals that guide budgeting through a program of
strategically planning for results. Each year, these goals help determine items included in the annual budget. Each
Department identified in this budget references the specific comprehensive plan goals that are supported by the
operations of that department. A few of these are discussed below for the current year.
Street Network - Several years ago, the City developed a multi-year plan to improve aged streets in the City. Phase
IV of this plan is included in the budget, providing $270,000 for street improvements.
Park System – The budget includes $200,000 for renovations to Porter Park, in line with the goal to expand and
maintain parks within the City.
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Country Atmosphere – The budgets of several departments, including Police, Animal Control, Fire, Parks and
Administration incorporate the goal of maintaining and improving upon the existing county living atmosphere of
Sanger.
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, 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. Sanger’s population has doubled in the past 20
years, growing from 4,534 in 2000 to 9,080 in 2020.
0
2,000
4,000
6,000
8,000
10,000
12,000
1920 1930 1940 1950 1960 1970 1980 1990 2000 2010 2021
Population Growth
A new Holiday Inn Express opened in 2020 and is seeing business grow as travel in the US picks up after the slump
induced by COVID-19. 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 19 2021-2022 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.
Information on the City’s current and past year budgets, as well as other financial information, is available to the public
24/7 on the City’s website at https://www.sangertexas.org/page/finance_transparency.
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 support and leadership. The Citizens of Sanger are fortunate to
have such people guiding the city.
John Noblitt
City Manager
The City of Sanger, Texas Page 20 2021-2022 Official Budget
STRATEGIC PLANNING FOR RESULTS
COMPREHENSIVE PLAN
ORGANIZATIONAL VALUES
CAPITAL IMPROVEMENT PLAN
ANNUAL BUDGET
GOALS & OBJECTIVES
ACTIVITY INDICATORS
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 the guiding 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 for the city, the Annual
Budget and Capital Improvement Plan are
developed each year as strategic planning
documents. The City’s 2021-2022 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.
Departments report activity on performance
monthly to assure operations are in step with the
City’s organizational goals. 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
2021 is included in this document.
The City of Sanger, Texas Page 21 2021-2022 Official Budget
STRATEGIC GOALS OF THE CITY’S COMPREHENSIVE PLAN
Several years ago, the Sanger City Council adopted a Comprehensive Plan to provide guidance for the future. 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 eight goals are general statements of the community’s desired ultimate physical,
social, economic, and environmental status. These strategic goals and strategies set the standard with respect to the
community’s desired quality of life. The City is in the process of creating an updated “2040 Comprehensive Plan” to
guide the city. When completed, this plan will guide the strategic planning process for the City.
COUNTRY ATMOSPHERE
Maintain and improve upon the existing
country living atmosphere of Sanger
ENCOURAGE BUSINESS
Encourage the establishment of new
commercial business and the expansion
of existing businesses in Sanger
PRESERVE HISTORY LAND USE
STREET NETWORK JOB DEVELOPMENT
QUALITY NEIGHBORHOODS PARK SYSTEM
Develop, expand, and maintain the Sanger
Park System with a variety of parks, open
spaces and recreational facilities
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
The City of Sanger, Texas Page 22 2021-2022 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.
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 23 2021-2022 Official Budget
ORGANIZATIONAL CHART
*City Manager, City Attorney, Municipal Court Judge, Municipal Court Clerk, Boards & Commissions are appointed by City Council
Court Services Electric Line Maintenance,
Warehouse Operations
Business Recruitment &
Retention, Community
Liaison
Library Services, Social
Media
Personnel, Benefits,
Employee Relations,
Special Projects
Civil Engineering, Design,
Inspection
Agendas, Minutes,
Records Management,
Open Records Requests
Accounting, Budget,
Purchasing, Payroll, Utility
Billing
Water, Waste Water,
Streets, Parks, Recreation,
Facilities, Vehicles
Patrol, Animal Control,
Investigation, School
Resource Officer,
Fire Prevention &
Suppression, EMS,
Emergency Management
Building Inspections,
Planning & Zoning,
Community Enhancement
CITIZENS OF SANGER
MAYOR & CITY
COUNCIL
CITY MANAGER*CITY ATTORNEY*BOARDS &
COMMISSIONS*
ASSISTANT CITY
MANAGER
CITY SECRETARY
POLICE
MUNICIPAL
COURT*
LIBRARY
FINANCE
FIRE
ELECTRIC
HUMAN RESOURCES
& SPECIAL PROJECTS
PUBLIC WORKS
DEVELOPMENT
SERVICES
ECONOMIC
DEVELOPMENT
ENGINEERING
MUNICIPAL COURT
JUDGE*
The City of Sanger, Texas Page 24 2021-2022 Official Budget
AUTHORIZED PERSONNEL
Fund & Department 2019-2020 2020-2021 2021-2022
Police 16.0 16.0 17.0
Animal Control 1.0 1.0 1.0
Fire 33.0 34.0 35.0
Municipal Court 4.0 4.0 4.0
Development Services 6.0 6.0 6.0
Streets 4.0 4.0 4.0
Parks 3.5 3.5 4.5
Recreation 1.0 1.0 1.0
Library 6.0 6.0 6.0
General Fund Totals 74.5 75.5 78.5
Water 6.0 6.0 7.0
Waste Water 3.0 3.0 3.0
Electric 7.0 8.0 8.0
Enterprise Fund Totals 16.0 17.0 18.0
Administration 3.0 3.0 5.0
Public Works Administration 1.0 1.0 2.0
Finance 5.0 6.0 6.0
Engineering 2.5 2.5 2.5
Fleet Services 1.0 1.0 1.0
Internal Service Fund Totals 12.5 13.5 16.5
4A Economic Development 1.0 1.0 0.5
4A Fund Totals 1.0 1.0 0.5
4B Economic Development - - 0.5
4B Fund Totals - - 0.5
Total Authorized Personnel 104.0 107.0 114.0
Ge
n
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r
a
l
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t
e
r
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r
i
s
e
F
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n
d
T
o
t
a
l
s
I
n
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r
n
a
l
S
e
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The following seven positions are new this year:
One Police Officer – Police Department
Three Full-Time Firefighters - Fire Department
One Facilities/Maintenance Worker – Parks Department
One Utility Worker – Water Department
One Engineering Director – Engineering Department
The following changes are included in the budget:
Part-Time Firefighter positions have been reduced by two as three Full-Time
Firefighters were added
The Inspector position has moved from Engineering to Public Works
The Economic Development Director is now allocated 50/50 between the 4A
and 4B Funds
The City of Sanger, Texas Page 25 2021-2022 Official Budget
BUDGET CALENDAR
Action
Monday, March 22, 2021 -Friday, March 26, 2021 City Manager and Finance Director meet individually
with Directors for mid-year budget review
Budget Materials Distributed to Departments, which
begin working on a requested budget, goals, and
long-range plans.
Monday, April 5, 2021 -Wednesday, June 30, 2021
Preliminary Budget is Prepared. City Manager
works with Directors on goal-setting and long-rand
planning for departments and the City as a whole.
City Manager, Finance Director and Directors meet
to review individual departmental requested budget,
discuss long-range financial plans and goal-setting.
Preliminary Budget Completed
City Council Budget Workshop
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, June 30, 2020
Tuesday, September 7, 2021
THE CITY OF SANGER, TEXAS
BUDGET CALENDAR FY 2021-2022
Date(s)
Tuesday, March 30, 2021
Tuesday, May 18, 2021
Tuesday, July 6, 2021
Monday, July 19, 2021
Monday, July 26, 2021
Friday, July 30, 2021
Monday, August 16, 2021
Thursday, August 26, 2021
Departmental
Mid-Year
Budget
Review
Meeting
Review of
Departmental
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 26 2021-2022 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. During both the individual and group
meetings, Directors work with the City Manager to identify long-range planning and goal -setting. As the budget process
progresses, the City Manager works with departments to focus these goals and plans to ensure they are in line with
the City’s overall goals.
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. It is important during the budget process to
consider not only the present, but also the past and the future. Current conditions considered for this budget include:
the number of utility customers the City serves; the staffing level required to provide services to citizens; and how
COVID-19 has affected the City’s operating costs. The past holds valuable information including items such as
historical trends of sales tax revenues and the rate of change in property values for property tax projections. Future
considerations to be considered include: the number of new houses expected to be built in the next twelve months;
the number and size of businesses scheduled to open in the near future; and planned development along the I-35
corridor that runs through Sanger. To help plan for the future, this budget contains a five-year projected budget for
the General Fund.
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. The Denton County Chief Appraiser will certify the tax roll during July, allowing the City to propose a
tax rate and estimate property tax revenues.
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 before the end of August and
is published on the City’s website for citizen review. Public hearings on the proposed budget are scheduled to allow
for citizen input. Following the public hearings, the budget may 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
The City of Sanger, Texas Page 27 2021-2022 Official Budget
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 28 2021-2022 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
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FU
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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
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FU
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FID
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FU
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The City of Sanger, Texas Page 29 2021-2022 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 Water, Waste
Water, Electric
Enterprise Debt Service Debt Service
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
General Storm Recovery Administration
Electric Storm Recovery Administration
Beautification Administration
Library Restricted Library
Parkland Dedication Administration
Roadway Impact Fee Administration
Court Security Court
Court Technology Court
Child Safety Police
Forfeited Property Police
Police Donations Police
Fire Donations Fire
Park Donatoins Parks
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 30 2021-2022 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 31 2021-2022 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 32 2021-2022 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 9,640 (01/01/2021 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 33 2021-2022 Official Budget
LOCAL EVENTS
Sanger takes pride in the small-town charm it
offers. Although many events were cancelled
in the past year 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 Freedom Fest
Adult Softball League
SEPTEMBER Sanger “Sellabration” Market
Adult Kickball league
Fishing Derby
OCTOBER Halloween Trick or Trot 5K
DECEMBER Downtown Christmas Parade
Santa Around Town
ONGOING Yoga Classes
LEGOs at the Library
Concerts in the Park
Preschool Story Time
Book Clubs at the Library
Movies in the Park
The City of Sanger, Texas Page 34 2021-2022 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,
6
4
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 35 2021-2022 Official Budget
ORDINANCE ADOPTING THE ANNUAL BUDGET
The City of Sanger, Texas Page 36 2021-2022 Official Budget
The City of Sanger, Texas Page 37 2021-2022 Official Budget
ORDINANCE ADOPTING THE PROPERTY TAX RATE
The City of Sanger, Texas Page 38 2021-2022 Official Budget
BU
D
GE
T
S
U
M
M
A
R
Y
The City of Sanger, Texas Page 39 2021-2022 Official Budget
2021-2022 BUDGET AT A GLANCE
WHERE DOES THE MONEY COME FROM?
Charges for Services
$13,701,517
53%
Property Taxes
$5,548,157
22%
Fines, Fees, Licenses &
Permits
$2,493,175
10%
Sales & Mixed
Drink Taxes
$2,407,000
9%
Franchise Fees
$971,463
4%
Other
$631,850
2%
Total Revenues = $25.8 Million (Excluding Inter-Fund Transfers)
The City of Sanger, Texas Page 40 2021-2022 Official Budget
HOW IS THE MONEY USED?
Capital Assets /
Infrastructure
$15,106,848
41%
Public Works/Utilities
$10,248,457
28%
Public Safety
$4,070,952
11%
General Government
$3,053,649
8%
Debt Service
$2,221,717
6%
Economic & Community
Development
$1,173,880
3%
Culture &
Recreation
$1,115,922
3%
Total Expenditures = $37.0 Million (Excluding Inter-Fund Transfers)
The City of Sanger, Texas Page 41 2021-2022 Official Budget
2021-2022 BUDGET BY FUND
REVENUES BY FUND
Enterprise Fund
$13,127,017
51%
General Fund
$10,174,887
40%
Enterprise Capital
Projects Fund
$730,000
3%
4A Fund
$610,000
2%
4B Fund
$610,000
2%
Special Revenue Funds
$332,100
1%
Debt Service Fund
$159,158
1%
Capital Projects Fund
$10,000
0%
Total Revenues = $25.8 Million (Excluding Inter-Fund Transfers)
The City of Sanger, Texas Page 42 2021-2022 Official Budget
EXPENDITURES BY FUND
Enterprise Capital
Project Fund
$13,520,000
37%
Enterprise Fund
$9,243,457
25%
General Fund
$7,496,251
20%
Internal Service
Fund
$3,016,649
8%
Enterprise Debt
Service Fund
$1,887,391
5%
Capital Projects Fund
$970,000
3%
4B Fund
$352,875
1%
Debt Service Fund
$334,326
1%
4A Fund
$133,476
0%
Special Revenue Funds
$37,000
0%
Total Expenditures = $36.9 Million (Excluding Inter-Fund Transfers)
The City of Sanger, Texas Page 43 2021-2022 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 2021-2022 budget, three revenue sources account for 84% of all revenues: Charges for Services,
Property Taxes, and Sales/Mixed Drink Taxes.
Charges for Services
Charges for Services includes the billing of Water, Waste Water and Electric utilities in the Enterprise Fund and Solid
Waste Collections in the General Fund. Total Charges for services are $13,701,517, which is 53% 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 $12,605,517, these combined charges for services accounts for 48.9% of the City’s projected
revenues.
Water revenues of $2,256,187 are an increase of $95,665 (4.4%) over last year’s projection of $2,160,522.
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 $2,596,830 are an increase of $485,639 (23.0%) over last year’s projection of
$2,111,191. Revenues have steadily grown through the years, the result of both increasing population and
occasional changes in the rate structure. Waste Water rates are increased in this budget year in accordance
with the rate study NewGen Strategies & Solutions prepared for the City. Waste Water revenues are expected
to rise in future years, the result of continued growth.
Electric revenues of $7,752,500 are an increase of $20,000 (.3%) from last year’s projection of $7,732,500.
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.
The City of Sanger, Texas Page 44 2021-2022 Official Budget
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
Enterprise Fund Charges for Services Past 10 Years
Water Revenues Waste Water Revenues Electric Revenues
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
$1,096,000 and account for 4% of total revenues. This amount is an increase of 11.5% over last year’s projection of
$983,000, the result of new residential and commercial properties utilizing services.
Property Taxes
The collection of Property Taxes accounts for a total of $5,548,157 or 21.5% 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 $498,642 (9.9%) over the prior year
projection of $5,049,515. Property Tax revenues are expected to continue to rise in future years, the result of continued
growth.
The City of Sanger, Texas Page 45 2021-2022 Official Budget
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
Property Tax Revenues Past 10 Years
The Sanger City Council approved Ordinance 09-21-21 on September 7, 2021, setting the property tax rate at
$0.633711 per $100 valuation.
Sales Taxes
The collection of Sales Taxes accounts for a total of $2,400,000 (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 2021-22 are an increase of 29.7% over those projected for 2020-21 at $1,850,000. Sales Tax revenues are
expected to rise in future years, the result of continued growth.
$-
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
$2,250,000
$2,500,000
2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
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 2021-2022 budget, these three categories
combined total 82.1% of all expenditures.
Maintenance and Operations
The City of Sanger, Texas Page 46 2021-2022 Official Budget
With a total of $7,469,903, Maintenance and Operations expenditures account for 20.2% of total expenditures. The
bulk of this amount ($6,891,185 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 $7,830,900, Salaries and Benefits account for 21.2% of total expenditures. The General Fund accounts
for $4,407,400 of this amount. The General Fund accounts for 68.9 of the City’s 114 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
During the budget process, capital items are identified and considered for inclusion in the budget. These items may
be identified by individual City departments, the City Manager, or by the City Council. Capital projects must be clearly
defined and the need explained in order to make it into the budget. Through meetings between the City Manager and
Directors and in City Council workshops, these projects are discussed. Those projects identified as necessary are then
places on a timeline – which will determine in they are included in the current budget or in a future budget. The Capital
Projects section of this document explains this in more detail and includes a five-year future schedule of currently
planned projects.
With a total of $15,060,216, Capital Expenditures account for 40.7% of total expenditures. The bulk of this amount
($13,520,000) is budgeted in the Enterprise Capital Projects Fund. The major components of this amount are
$6,000,000 for the relocation of City utilities along FM 455, $2,600,000 for the waste water treatment plant outfall
pipeline/stream restoration, and $4,100,000 for the relocation of City utilities along Interstate 35.
Capital Expense Amount Budgetary Impact Service Level Impact
Computer Server
and Backup
Solution
32,500$
The expected impact on future operations is to
reduce IT costs. These items are out of warranty
and replacements will be serviced under warranty
Allow the City to
maintain the current
level of police
enforcement.
Three Police
Patrol Vehicles 193,705$
The expected impact on current and future
operations is to reduce maintenance costs for
patrol units in the Police Department.
Allow the City to
maintain the current
level of police
enforcement.
Animal Control
Vehicle 60,740$
The expected impact on current and future
operations is to reduce maintenance costs in the
Animal Control Department.
Allow the City to
maintain the current
level in the Animal
Control Department.
Pickup Truck 37,044$
The expected impact on current and future
operations is to reduce maintenance costs in the
Streets Department.
Allow the City to
maintain the current
level of service in the
Street Department
Ge
n
e
r
a
l
F
u
n
d
The City of Sanger, Texas Page 47 2021-2022 Official Budget
Capital Expense Amount Budgetary Impact Service Level Impact
En
t
e
r
p
r
i
s
e
Pickup Truck 46,227$
The expected impact on current and future
operations is to reduce maintenance costs in the
Water Department.
Allow the City to
maintain the current
level of service in the
Water Department.
Fund Total 46,227$
4B
F
u
n
d
Porter Park
Renovations 200,000$
The expected impact on current and future
operations is to reduce maintenance costs for the
fields and irrigation systems of the Parks
Department.
Allow the City to
increase offerings of
the Parks Department
by hosting more
games & tournaments.
Fund Total 200,000$
Technology
Upgrade Program 500,000$
The higher investment of funds in the current year
will result in lowered maintenance and operating
costs for IT and telephony systems in future
years.
Will serve to increase
operating efficiencies
and allow for faster
responses to citizens.
Building
Improvements 200,000$ Initial investment in the current year to provide
generators for city buildings.
Allow the City to better
provide services to
citizens during periods
of electric outages.
2021-2022 Street
Rehab Program 270,000$
This is phase four of eight phases of a project to
renovate/resurface 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.
Ca
p
i
t
a
l
P
r
o
j
e
c
t
s
F
u
n
d
The City of Sanger, Texas Page 48 2021-2022 Official Budget
Capital Expense Amount Budgetary Impact Service Level Impact
Railroad Lift
Station 500,000$
Work continues on the design a 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.
Allow the City to
continue providing
waste water service to
customers as the
Sanger grows.
Relocation of
Utilities along FM
455
6,000,000$
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.
WWTP Outfall
Pipeline/Stream
Restoration
2,600,000$
The City is 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,
which 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.
Keaton Road
Sewer Line 320,000$
This project will upgrade the existing 8” sewer line
to a 12” line from S. 5th St./ Keaton Rd. south to
Porter Park, It also includes adding two new
manholes to the line. Since this is replacing aged
infrastructure, it is expected to reduce
maintenance costs in future years.
Allow the City to
maintain the current
level of waste water
service to customers.
Relocation of
Utilities along I-35 4,100,000$
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 13,520,000$
All Funds Total 15,060,216$
En
t
e
r
p
r
i
s
e
C
a
p
i
t
a
l
P
r
o
j
e
c
t
s
F
u
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d
Additional details on capital expenditures in the Capital Projects and Enterprise Capital Projects Funds are included
in this document beginning on page 153.
The City of Sanger, Texas Page 49 2021-2022 Official Budget
OVERVIEW OF CHANGES IN FUND BALANCE
City funds often will not see a great increase or decrease in Fund Balance in a single year. There are circumstances,
however, where a larger increase or decrease in Fund Balance may occur as the result of strategic planning. Changes
in Fund Balance are projected to be as follows:
Fund
Projected Beginning
Fund Balance,
10/01/2021
Revenues &
Other Sources
Expenditures &
Other Uses
Projected Ending
Fund Balance,
9/30/2022
%
Change
General Fund 10,171,794$ 10,321,422 10,321,422 10,171,794$ 0.0%
Debt Service Fund 463,803$ 371,658 385,861 449,600$ -3.1%
Enterprise Fund 18,894,054$ 13,127,017 13,127,017 18,894,054$ 0.0%
Enterprise Debt Service Fund 14,783$ 1,900,000 1,887,391 27,392$ 85.3%
Internal Service Fund (75,341)$ 3,016,649 3,016,649 (75,341)$ 0.0%
4A Fund 2,866,001$ 610,000 133,476 3,342,525$ 16.6%
4B Fund 1,880,101$ 610,000 565,375 1,924,726$ 2.4%
Capital Projects Fund 2,276,283$ 1,328,511 970,000 2,634,794$ 15.7%
Enterprise Capital Projects Fund 20,864,320$ 808,571 13,520,000 8,152,891$ -60.9%
Special Revenue Funds 2,081,483$ 632,100 37,000 2,676,583$ 28.6%
Total 59,437,281$ 32,725,928$ 43,964,191$ 48,199,018$ -18.9%
Enterprise Debt Service Fund
For the budget year, the Enterprise Debt Service Fund is projected to have an increase in Fund Balance of $12,609
(85.3%). Debt service function for the Enterprise Fund was set apart last year and while the percentage is high, the
dollar amount is not.
4A Fund
For the budget year, the 4A Fund is projected to have an increase in Fund Balance of $319,774 (16.6%). The 4A
Corporation is managed by a Board of Directors made up of 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. 4A 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 15.7% increase ($358,511) in Fund Balance this year. The funds will be
utilized in future years on additional projects, primarily the continued rehabilitation of various streets throughout the
City and rebuilding and expanding Marion Road.
Enterprise Capital Projects Fund
The Enterprise Capital Projects Fund is projecting a decrease in Fund Balance of $12,711,429 (-60.9%). The relocation
of utilities along FM 455 and I-35 are massive projects which will use a large portion of fund balance, earmarked for
this specific purpose.
Special Revenue Funds
The Special Revenue Funds are projecting an overall increase in Fund Balance of $595,100 (28.6%). The majority of
this increase is a $300,000 projected increase in the General Storm Recovery Fund and a $250,000 increase in the
Roadway Impact Fee Fund. The monies in the General Storm Recovery Fund will be used for repairs to City-owned
property from damage caused by future storms. The monies in the Roadway Impact Fee Fund will be used for future
neighborhood development projects.
The City of Sanger, Texas Page 50 2021-2022 Official Budget
CHANGES FROM PROPOSED BUDGET TO ADOPTED BUDGET
General Fund
Proposed Budget Adopted Budget Change
Property Tax 4,688,566 5,318,999 630,433
Contract Services 88,454 158,454 70,000
Transfers to Capital Projects Fund 760,138 1,318,511 558,373
Transfer to Internal Service Fund 1,204,600 1,206,660 2,060
The initial proposed budget was conservative, and following final projections for property tax revenues, Property Tax
was increased $630,433 accordingly. This additional revenue was used to increase Contract Services in the
Development Services Department $70,000; to increase transfers to the Capital Projects Fund by $558,373 to
provide for future projects; and to the Internal Service Fund by $2,060 for additional changes noted below in the fund.
Enterprise Fund
Proposed Budget Adopted Budget Change
Supplies & Materials 20,000 35,000 15,000
Transfer to Internal Service Fund 1,806,899 1,809,989 3,090
Transfer to Enterprise Capital Projects Fund 96,661 78,571 (18,090)
There were no changes to revenues between the proposed and adopted versions of the budget. There was a need
to increase Supplies & Materials in the Waste Water Department by $15,000 to cover rising costs and to the Internal
Service Fund by $3,090 for additional changes noted below in the fund. These increases were offset by decreasing
the Transfer to Enterprise Capital Projects Fund by $18,090.
Enterprise Fund
Proposed Budget Adopted Budget Change
Transfer from General Fund 1,204,600 1,206,660 2,060
Transfer from Enterprise Fund 1,806,899 1,809,989 3,090
Contract Services 182,500 184,500 2,000
Contract Services 15,200 18,350 3,150
To provide adequate funding for updated projections, Contract Services was increase by $2,000 in the Mayor & Council
Department and by $3,150 in the Administration Department. These increased amounts required increasing the
Transfers from the General Fund by $2,060 and from the Enterprise Fund by $3,090.
Capital Projects Fund
Proposed Budget Adopted Budget Change
Transfer from General Fund 760,138 1,318,511 558,373
As noted for the General Fund above, Transfers were increased $558,373 to provide funding for future projects.
Enterprise Capital Projects Fund
Proposed Budget Adopted Budget Change
Transfer from Enterprise Fund 96,661 78,571 (18,090)
As noted for the Enterprise Fund above, Transfers were decreased $18,090 to provide adequate funding for other
expenditures.
The City of Sanger, Texas Page 51 2021-2022 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 10,171,794 463,803 18,894,054 14,783 (75,341)
Revenues
Property Tax 5,393,999 154,158 - - -
Sales & Mixed Drink Tax 1,207,000 - - - -
Franchise Fees 971,463 - - - -
Charges for Services 1,096,000 - 12,605,517 - -
Fees 741,625 - 220,000 - -
Licenses & Permits 424,000 - - - -
Fines 153,300 - - - -
Intergovernmental - - - - -
Bond Proceeds - - - - -
Interest Income 100,000 5,000 200,000 - -
Miscellaneous 87,500 - 101,500 - -
Total Revenues 10,174,887 159,158 13,127,017 - -
Other Sources
Transfers In 146,535 212,500 - 1,900,000 3,016,649
Total Other Sources 146,535 212,500 - 1,900,000 3,016,649
Total Revenues/Sources 10,321,422 371,658 13,127,017 1,900,000 3,016,649
Expenditures
Salaries & Benefits 4,407,400 - 1,454,500 - 1,854,600
Supplies & Materials 411,724 - 119,700 - 133,249
Maintenance & Operations 462,967 - 6,891,185 - 109,550
Contract Services 1,627,561 - 419,545 - 805,500
Utilities 93,275 - 308,300 - 113,750
Capital Expenses 323,989 - 46,227 - -
Debt Service 51,535 334,326 4,000 1,887,391 -
Court Costs 61,800 - - - -
Grant Expenses 56,000 - - - -
Total Expenditures 7,496,251 334,326 9,243,457 1,887,391 3,016,649
Other Uses
Transfers Out 2,825,171 51,535 3,883,560 - -
Total Other Uses 2,825,171 51,535 3,883,560 - -
Total Expenses/Uses 10,321,422 385,861 13,127,017 1,887,391 3,016,649
Excess of Revenues/Sources - (14,203) - 12,609 -
over Expenditures/Uses
Ending Fund Balance 10,171,794 449,600 18,894,054 27,392 (75,341)
The City of Sanger, Texas Page 52 2021-2022 Official Budget
4A Fund 4B Fund Capital
Projects Fund
Enterprise
Capital
Projects Fund
Special
Revenue
Funds
Total
Beginning Fund Balance 2,866,001 1,880,101 2,276,283 20,864,320 2,081,483 59,437,281
Revenues
Property Tax - - - - - 5,548,157
Sales & Mixed Drink Tax 600,000 600,000 - - - 2,407,000
Franchise Fees - - - - - 971,463
Charges for Services - - - - - 13,701,517
Fees - - - 680,000 260,000 1,901,625
Licenses & Permits - - - - - 424,000
Fines - - - - 14,250 167,550
Intergovernmental - - - - - -
Bond Proceeds - - - - -
Interest Income 10,000 10,000 10,000 50,000 17,850 402,850
Miscellaneous - - - - 40,000 229,000
Total Revenues 610,000 610,000 10,000 730,000 332,100 25,753,162
Other Sources
Transfers In - - 1,318,511 78,571 300,000 6,972,766
Total Other Sources - - 1,318,511 78,571 300,000 6,972,766
Total Revenues/Sources 610,000 610,000 1,328,511 808,571 632,100 32,725,928
Expenditures
Salaries & Benefits 56,700 56,700 - - 1,000 7,830,900
Supplies & Materials 33,000 17,400 - - 10,500 725,573
Maintenance & Operations 5,601 600 - - - 7,469,903
Contract Services 38,175 28,175 - - 25,500 2,944,456
Utilities - - - - - 515,325
Capital Expenses - 200,000 970,000 13,520,000 - 15,060,216
Debt Service - - - - - 2,277,252
Court Costs - - - - - 61,800
Grant Expenses - 50,000 - - - 106,000
Total Expenditures 133,476 352,875 970,000 13,520,000 37,000 36,991,425
Other Uses
Transfers Out - 212,500 - - - 6,972,766
Total Other Uses - 212,500 - - - 6,972,766
Total Expenses/Uses 133,476 565,375 970,000 13,520,000 37,000 43,964,191
Excess of Revenues/Sources 476,524 44,625 358,511 (12,711,429) 595,100 (11,238,263)
over Expenditures/Uses
Ending Fund Balance 3,342,525 1,924,726 2,634,794 8,152,891 2,676,583 48,199,018
The City of Sanger, Texas Page 53 2021-2022 Official Budget
COMBINED FUNDS BUDGET SUMMARY
COMBINED BUDGET SUMMARY
FOR ALL FUNDS SUBJECT TO APPROPRIATION
Beginning Fund Balance 32,576,326 35,110,025 35,110,025 59,437,281
Revenues
Property Tax 4,768,162 5,049,515 5,243,765 5,548,157
Sales & Mixed Drink Tax 2,202,815 1,856,500 2,327,310 2,407,000
Franchise Fees 897,224 932,952 910,840 971,463
Charges for Services 12,064,467 12,987,213 13,075,092 13,701,517
Fees 2,330,542 1,882,000 2,064,642 1,901,625
Licenses & Permits 453,879 344,500 466,076 424,000
Fines 79,927 85,066 162,132 167,550
Intergovernmental 7,293 - - -
Bond Proceeds - 5,000,000 18,615,000 -
Interest Income 417,973 378,250 470,772 402,850
Miscellaneous 728,763 211,000 1,272,186 229,000
Total Revenues 23,951,045 28,726,996 44,607,815 25,753,162
Other Sources
Transfers In 3,781,056 6,182,319 6,047,976 6,972,766
Total Other Sources 3,781,056 6,182,319 6,047,976 6,972,766
Total Revenues/Sources 27,732,101 34,909,315 50,655,791 32,725,928
Expenditures
Salaries & Benefits 5,839,004 6,793,376 6,073,405 7,830,900
Supplies & Materials 463,785 688,452 568,854 725,573
Maintenance & Operations 6,616,757 6,997,396 6,514,766 7,469,903
Contract Services 2,141,919 2,595,510 2,296,444 2,944,456
Utilities 458,373 506,100 465,811 515,325
Capital Expenses 3,381,127 7,929,941 1,634,390 15,060,216
Debt Service 2,430,302 2,583,418 2,591,176 2,277,252
Court Costs 17,078 20,849 56,198 61,800
Grant Expenses 15,376 315,000 254,354 106,000
Total Expenditures 21,363,721 28,430,042 20,455,398 36,991,425
Other Uses
Transfers Out 3,834,681 6,033,672 5,873,137 6,972,766
Total Other Uses 3,834,681 6,033,672 5,873,137 6,972,766
Total Expenses/Uses 25,198,402 34,463,714 26,328,535 43,964,191
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 35,110,025 35,555,626 59,437,281 48,199,018
2,533,699 445,601 24,327,256 (11,238,263)
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 54 2021-2022 Official Budget
FU
N
DS
I
N
D
E
T
A
I
L
The City of Sanger, Texas Page 55 2021-2022 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 56 2021-2022 Official Budget
GENERAL FUND BUDGET SUMMARY
Taxes
64%
Franchise Fees
9%
Fees & Services
18%
Licenses &
Permits
4%
Other
3%Transfers In
2%
GENERAL FUND REVENUES
Salaries &
Benefits
43%
Supplies &
Materials
4%
Maintenance &
Operations
4%
Contract Services
16%
Utilities
1%
Capital Expenses
3%
Debt Service
1%
Other
1%
Transfers Out
27%
GENERAL FUND EXPENDITURES
The City of Sanger, Texas Page 57 2021-2022 Official Budget
GENERAL FUND BUDGET SUMMARY
Beginning Fund Balance 5,522,209 7,546,437 7,546,437 10,171,794
Revenues
Taxes 5,257,867 5,382,118 5,724,880 6,600,999
Franchise Fees 897,224 932,952 910,840 971,463
Solid Waste 967,426 983,000 1,027,608 1,096,000
Licenses & Permits 453,879 344,500 466,076 424,000
Fines 68,267 74,466 147,322 153,300
Fire & EMS 664,791 585,000 782,674 635,000
Police & Animal Control 55,849 60,350 62,599 61,450
Parks & Recreation 10,489 21,100 10,510 21,100
Library 20,536 23,050 18,241 24,075
Interest Income 18,597 18,000 15,160 100,000
Miscellaneous 560,676 84,500 1,147,065 87,500
Total General Fund Revenues 8,975,601 8,509,036 10,312,975 10,174,887
Other Sources
Transfers In 136,535 136,535 136,535 146,535
Total Other Sources 136,535 136,535 136,535 146,535
Total Revenues/Sources 9,112,136 8,645,571 10,449,510 10,321,422
Expenditures
Salaries & Benefits 3,306,949 3,976,700 3,498,576 4,407,400
Supplies & Materials 267,351 389,173 302,909 411,724
Maintenance & Operations 265,363 370,767 330,167 462,967
Contract Services 1,237,095 1,504,613 1,346,916 1,627,561
Utilities 77,250 89,800 77,325 93,275
Capital Expenses 558,138 120,500 113,754 323,989
Debt Service 51,535 51,536 51,535 51,535
Court Costs 17,078 20,849 56,198 61,800
Grant Expenses 5,376 265,000 254,354 56,000
Total Expenditures 5,786,135 6,788,938 6,031,734 7,496,251
Other Uses
Transfers Out 1,301,773 1,856,633 1,792,419 2,825,171
Total Other Uses 1,301,773 1,856,633 1,792,419 2,825,171
Total Expenses/Uses 7,087,908 8,645,571 7,824,153 10,321,422
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 7,546,437 7,546,437 10,171,794 10,171,794
2,024,228 - 2,625,357 -
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 58 2021-2022 Official Budget
GENERAL FUND REVENUES
Taxes
Property Tax 4,106,852 4,400,618 4,631,947 5,318,999
Delinquent Prop. Tax (13,564)25,000 13,607 25,000
Penalty & Interest Prop. Tax 60,054 25,000 24,224 50,000
Sales Tax 1,098,289 925,000 1,045,652 1,200,000
Mixed Drink Tax 6,236 6,500 9,450 7,000
Total Taxes 5,257,867 5,382,118 5,724,880 6,600,999
Franchise Fees
Century Link 3,896 5,500 0 5,500
ATMOS 47,401 49,000 47,931 48,000
Suddenlink 42,741 42,000 28,729 42,000
Nortex 0 0 2,978 2,200
COSERV 108,725 120,000 112,493 120,000
Water 111,119 115,048 115,048 119,134
Sewer 109,979 114,004 114,004 140,229
Sanger Electric 404,024 410,400 410,400 410,400
Progressive 54,415 53,000 55,679 55,000
Roll-offs 10,863 12,000 16,864 17,000
ROW fees 4,061 12,000 6,714 12,000
Total Franchise Fees 897,224 932,952 910,840 971,463
Solid Waste
Sanitation Billing 958,041 972,000 1,017,825 1,085,000
Sanitation Penalties 9,385 11,000 9,783 11,000
Total Solid Waste 967,426 983,000 1,027,608 1,096,000
Licenses & Permits
Building Permits 399,303 250,000 341,588 325,000
Zoning and Plats 21,333 20,000 9,409 20,000
Engineering Inspection Fee 2,040 30,000 52,455 30,000
Civil Plan Review Fees 1,751 20,000 35,304 20,000
Street Cut Permit 1,020 1,000 120 1,000
Health Permits 16,022 17,500 14,513 17,500
Fire Alarm/Sprinkler 10,225 500 10,587 7,500
AC & Mechanical 75 1,500 0 0
Irrigation 0 1,000 0 0
Solicitor Permits 550 0 550 0
RV Park Annual Permit 1,500 1,500 1,550 1,500
Beer & Wine Permit 60 1,500 0 1,500
Total Licenses & Permits 453,879 344,500 466,076 424,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 59 2021-2022 Official Budget
GENERAL FUND REVENUES
Fines
Default/Court 429 645 605 600
Restitution Fee 0 8 0 0
Judicial Fee- County-JFCT 548 2,098 219 300
Judicial Fee-City 61 240 24 100
Teen Court 18 0 59 100
Expunction Fee 0 11 0 0
State Traffic Fee 5,580 4,432 15,750 17,800
Consolidated Court Fee 15,053 15,542 37,969 38,800
State Jury Fee 406 1,566 160 200
Child Safety Court Cost 425 550 1,417 2,000
Insurance & Dismissal Fees 80 170 160 200
Special Expense Fee 8,364 12,732 18,332 20,900
Truancy Prevention Fund 1,072 767 3,012 3,100
Fines 25,047 25,382 52,744 51,200
Impound Fees 0 120 0 0
Warrant Fees 3,200 2,418 4,397 4,500
Arrest Fees 1,208 1,285 2,695 2,800
Traffic Code 357 432 953 0
Civil Justice Fee 5 20 7 100
Defensive Driving Fee 210 320 650 800
Time Payment Local 175 288 558 0
Municipal Service Bureau 4,541 3,087 5,881 6,100
Time Payment State 175 288 150 200
Truancy Defensive Fund 203 775 80 100
TLFTA1 740 860 900 900
TLFTA2 222 258 360 400
TLFTA3 148 172 240 300
Total Fines 68,267 74,466 147,322 153,300
Fire & EMS
Fire Denton Co. Interlocal 10,000 10,000 10,000 10,000
EMS Denton Co. Interlocal 321,645 250,000 193,800 250,000
Emergicon Revenue 316,393 325,000 395,219 325,000
Texas Supplemental Amb 16,753 0 183,655 50,000
Total Fire & EMS 664,791 585,000 782,674 635,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 60 2021-2022 Official Budget
GENERAL FUND REVENUES
Police and Animal Control
Animal Control Fees 1,050 1,250 1,025 1,250
Mowing Fees 8,224 10,000 13,941 10,000
Police Fees 2,084 3,000 2,961 3,000
Sanger ISD Resource Officer 44,491 44,900 44,672 46,000
State Reimbursements 0 1,200 0 1,200
Total Police and Animal Control 55,849 60,350 62,599 61,450
Parks & Recreation
Community Center Fees 6,310 10,000 5,715 10,000
Park & Ballfield Revenues 1,794 6,700 4,175 6,700
Tournament Fees 1,000 1,200 0 1,200
Special Events 600 2,000 0 2,000
Church Rental Fees 785 1,200 620 1,200
Total Parks and Recreation 10,489 21,100 10,510 21,100
Library
Library Misc.206 75 284 200
Library Fines 73 200 4 0
Library Copies 1,300 3,000 872 3,000
Inter Library loan 29 1,500 3 1,500
Library Cards 35 75 17 75
Lost Books 163 400 161 400
Yoga Class Charges 2,030 2,000 0 2,000
Denton Co Interlocal Agreement 16,700 15,800 16,900 16,900
Total Library 20,536 23,050 18,241 24,075
Interest Income 18,597 18,000 15,160 100,000
Interest Income 18,597 18,000 15,160 100,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 61 2021-2022 Official Budget
GENERAL FUND REVENUES
Miscellaneous Income
Rental Income 20,352 22,500 19,620 22,500
Misc. Income GF 11,565 12,000 16,862 15,000
Proceeds from Sale of Assets 9,523 25,000 6 25,000
Insurance Damage Reimbursement 75,330 25,000 28,744 25,000
COVID-19 Funding 443,906 0 1,081,833 0
Construction Income 0 0 0 0
Total Miscellaneous 560,676 84,500 1,147,065 87,500
Total General Fund Revenues 8,975,601 8,509,036 10,312,975 10,174,887
Other Sources
PILOT from EF 85,000 85,000 85,000 95,000
From DSF 51,535 51,535 51,535 51,535
Total Transfers 136,535 136,535 136,535 146,535
Total General Fund Revenues/Sources 9,112,136 8,645,571 10,449,510 10,321,422
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 62 2021-2022 Official Budget
The City of Sanger, Texas Page 63 2021-2022 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.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
Ordinances Passed by Council 26 37 33
Resolutions Approved by Council 11 12 12
Proclamations Approved by Council 4 5 5
Plats Approved by Council 11 21 26
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
Police Chief 1 1 1
Lieutenant 1 1 1
Sergeant 2 2 2
Detective 1 1 1
Police Officer 10 10 11
Administrative Assistant 1 1 1
Total Budgeted Positions 16 16 17
The City of Sanger, Texas Page 64 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 1,100,978 1,358,800 1,254,831 1,517,800 159,000 11.70%
Supplies & Materials 40,795 66,818 50,935 70,500 3,682 5.51%
Maintenance & Operations 41,683 80,000 70,466 85,500 5,500 6.88%
Contract Services 96,616 141,946 127,875 120,443 (21,503) -15.15%
Utilities 8,226 6,000 8,051 9,000 3,000 50.00%
Capital Expenses 137,702 114,000 113,754 226,205 112,205 98.43%
Total Department Budget 1,426,000 1,767,564 1,625,912 2,029,448 261,884 14.82%
EXPENDITURE BY CATEGORY
-
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
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 65 2021-2022 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.
*Activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
Animal Control Officer 1 1 1
Total Budgeted Positions 1 1 1
The City of Sanger, Texas Page 66 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 58,667 64,400 53,870 66,800 2,400 3.73%
Supplies & Materials 52,595 69,500 57,521 69,900 400 0.58%
Maintenance & Operations 2,804 5,500 2,897 5,500 - 0.00%
Capital Outlay - - - 60,740 60,740 -
Total 114,066 139,400 114,288 202,940 63,540 45.58%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
2019-20 Actual 2020-21 Budget 2020-21
Estimated
2021-22 Budget
Salaries & Benefits
Supplies & Materials
Capital Outlay
EXPENDITURE ALLOCATION
32.9%
Salaries & Benefits
34.4%
Supplies & Materials
2.7%
Maintenance & Operations
29.9%
Capital Outlay
The City of Sanger, Texas Page 67 2021-2022 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.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
False Alarms 74 76 55
Good Intent 132 132 295
Service Calls 483 366 305
Service Class 25 7 26
Emergency Medical Incidents 1,128 1,041 993
Explosion 3 0 1
Fires 108 44 76
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
Fire Chief (Part-time)1 1 1
Fire Marshall/Inspector 0 1 1
Lieutenant 2 2 3
Firefighter/Paramedic 7 7 9
Firefighter/Paramedic (Part-time)23 23 21
Total Budgeted Positions 33 34 35
The City of Sanger, Texas Page 68 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 873,189 1,114,000 912,992 1,260,800 146,800 13.18%
Supplies & Materials 93,157 108,900 96,378 121,850 12,950 11.89%
Maintenance & Operations 58,029 72,400 67,691 83,200 10,800 14.92%
Contract Services 94,084 77,363 67,130 73,114 (4,249) -5.49%
Utilities 1,456 4,200 1,094 4,200 - 0.00%
Capital Expenses 220,570 6,500 - - (6,500) -100.00%
Debt Service - - - - - -
Grant Expenses 5,376 265,000 254,354 56,000 (209,000) -78.87%
Total 1,345,861 1,648,363 1,399,639 1,599,164 (49,199) -144.37%
EXPENDITURE BY CATEGORY
-
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Debt Service
Grant Expenses
EXPENDITURE ALLOCATION
78.8%
Salaries & Benefits
7.6%
Supplies & Materials
5.2%
Maintenance & Operations
4.6%
Contract Services
0.3%
Utilities
0.0%
Capital Expenses
3.5%
Grant Expenses
The City of Sanger, Texas Page 69 2021-2022 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 2021-2022
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.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
Citations Filed 1,032 516 635
Deferred Disposition Requests 144 41 161
Driver Safety Course Requests 56 17 38
Deferred Dispositions 150 41 113
Cases Closed by Driver Safety Courses 58 17 32
Full Payment/Time Served 443 219 267
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
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 70 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 134,309 149,700 139,619 159,000 $9,300 6.21%
Supplies & Materials 4,726 5,400 3,933 5,000 ($400)-7.41%
Maintenance & Operations 840 900 840 900 $0 0.00%
Contract Services 16,246 14,000 10,853 12,700 ($1,300)-9.29%
Court Costs 17,078 20,849 56,198 61,800 $40,951 196.42%
Total 173,199 190,849 211,443 239,400 48,551 25.44%
EXPENDITURE BY CATEGORY
-
25,000
50,000
75,000
100,000
125,000
150,000
175,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Court Costs
EXPENDITURE ALLOCATION
66.4%, Salaries & Benefits
2.1%, Supplies & Materials 0.4%, Maintenance & Operations
5.3%, Contract Services
25.8%, Court Costs
The City of Sanger, Texas Page 71 2021-2022 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.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
Residential Permits Issued 182 235 118
Residential Inspections Performed 3,107 3,035 1,664
Commercial Permits Issued 23 23 12
Commercial Inspections Performed 536 467 476
Miscellaneous Permits Issued 473 389 362
Miscellaneous Inspections Performed 779 782 602
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
Development Service Director 1 1 1
Building Inspector 1 1 1
Planner 1 1 1
Plans Examiner 1 1 1
Community Enhancement Officer 1 1 1
Permit Technician 1 1 1
Total Budgeted Positions 6 6 6
The City of Sanger, Texas Page 72 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 370,754 468,500 372,135 485,300 $16,800 3.59%
Supplies & Materials 21,256 38,000 25,701 38,000 $0 0.00%
Maintenance & Operations 1,809 5,450 1,848 5,300 ($150)-2.75%
Contract Services 38,863 99,954 55,443 158,454 $58,500 58.53%
Utilities - - 152 475 $475 -
Capital Expenses 52,755 - - - $0 -
Total 485,437 611,904 455,279 687,529 75,625 12.36%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Capital Expenses
EXPENDITURE ALLOCATION
70.6%
Salaries & Benefits
5.5%
Supplies & Materials
0.8%
Maintenance & Operations
23.0%
Contract Services
The City of Sanger, Texas Page 73 2021-2022 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.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
Road Hazards Assessed & Corrected 76 116 166
Traffic & Street Signs Installed or Repaired 35 108 58
Miscellaneous Items 69 31 86
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
Streets Superintendent 1 1 1
Utility Worker 3 3 3
Total Budgeted Positions 4 4 4
The City of Sanger, Texas Page 74 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 235,561 252,100 212,316 255,500 3,400 1.35%
Supplies & Materials 6,882 9,700 4,834 14,269 4,569 47.10%
Maintenance & Operations 118,203 128,500 122,159 203,500 75,000 58.37%
Contract Services 777 1,000 774 - (1,000) -100.00%
Utilities 50,215 55,000 48,704 55,000 - 0.00%
Capital Expenses 111,043 - - 37,044 37,044 -
Debt Service 51,535 51,536 51,535 51,535 (1) 0.00%
Total 574,216 497,836 440,322 616,848 119,012 23.91%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
2019-20 Actual 2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Debt Service
EXPENDITURE ALLOCATION
44.1%
Salaries & Benefits
2.5%
Supplies & Materials
35.1%
Maintenance & Operations
0.0%
Contract Services
9.5%
Utilities
8.9%
Debt Service
The City of Sanger, Texas Page 75 2021-2022 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.
2020-2021 was perhaps one of the most challenging and yet successful years for the Parks and Recreation
Department. The changes to the Parks Department is proving to be very beneficial to the forward momentum that the
department is hoping to achieve. Goals and objectives for the 2022 fiscal year include: continue to update all city
owned facilities, improvement to the softball fields at Porter Sports Park, continuing to maintain all our parks and
facilities at a high level. The goal of the Parks Department is to provide recreational facilities and services with a
dedication focused on increasing the quality of life for the community.
The Recreation Department also had a successful year with the reopening of city sponsored events that included two
trash off’s, two Easter egg hunts, five movies in the park, four slide events, concerts and much more. The goals for
the Recreation Department will be to continue offering quality programming at little to no cost to our citizens, continue
to give the community a safe and comfortable place to relax and have fun. For fiscal year we hope to continue events
from this past year with an emphasis of growth, while we keep them fresh and exciting for all who attend.
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.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
Acres Mowed 2,030 2,030 1,505
Brush Orders Completed 760 760 1,470
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
Parks & Recreation Director 0 0 0
Public Works Director 0.5 0.5 0.5
Foreman 1 1 1
Grounds Maintenance Worker 2 2 3
Total Budgeted Positions 3.5 3.5 4.5
The City of Sanger, Texas Page 76 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 225,677 244,600 237,103 297,700 53,100 21.71%
Supplies & Materials 21,947 40,100 26,299 39,050 (1,050) -2.62%
Maintenance & Operations 36,971 69,992 58,766 71,042 1,050 1.50%
Contract Services 92,841 248,200 143,562 248,200 - 0.00%
Utilities 17,353 24,600 19,324 24,600 - 0.00%
Capital Expenses 36,068 - - - - -
Total 430,857 627,492 485,054 680,592 53,100 8.46%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
43.7%
Salaries & Benefits
5.7%
Supplies & Materials
10.4%
Maintenance & Operations
36.5%
Contract Services
3.6%
Utilities
The City of Sanger, Texas Page 77 2021-2022 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 2019-20 2020-21 2021-22
Special Events Coordinator 1 1 1
Total Budgeted Positions 1 1 1
The City of Sanger, Texas Page 78 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 60,420 64,100 68,457 64,700 600 0.94%
Supplies & Materials 3,099 17,750 15,472 17,750 - 0.00%
Maintenance & Operations - 1,250 250 1,250 - 0.00%
Contract Services 755 1,000 774 - (1,000) -100.00%
Total 64,274 84,100 84,953 83,700 (400) -0.48%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
2019-20 Actual 2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
77.3%
Salaries & Benefits
21.2%
Supplies & Materials
1.5%
Maintenance & Operations
0.0%
Contract Services
The City of Sanger, Texas Page 79 2021-2022 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:
Children’s Take-Home Craft/STEM kits were created that were very popular. As an example, all 30 of the kits were
distributed in October 2020. Virtual programs were expanded for teens and adults, including the return of its book club
and yoga through Zoom in November, and a Macramé Ornament making class on Zoom in December.
A new online service for cardholders launched in November 2020, Hoopla Digital. It offers over 900,000 eBooks,
audiobooks, music, movies, and television series, and no limit on the number of people who can check out a particular
title simultaneously.
The library director was invited to speak at the local Lion’s Club in January and discussed how libraries have proven
their agility, giving examples of how they have been able to change according to the needs of their communities.
After sustaining heavy water damage in February when a sprinkler pipe in the ceiling burst, the library was remodeled.
The staff developed a new and improved layout that made the creation of a study room and more work space behind
the circulation desk possible.
Goals for 2021-22:
Offer additional resources to the community, including new types of electronic devices such as hotspots, and more
literacy and continuing education programs.
Partner with other city departments and local organizations and provide outreach services.
Offer more professional development opportunities for library staff, including attending the annual state library
conference and in-library training.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Develop, expand, and maintain the Sanger Park System with a variety of parks, open spaces and
recreational facilities.
PERFORMANCE INDICATORS
Indicator 2020-21 2019-20 2018-19
Physical Items Checked Out 15,356 15,356 27,302
eBooks Checked Out 1,244 1,244 123
Patron Library Visits 13,893 13,893 35,147
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
Library Director 1 1 1
Librarian / Social Media 1 1 1
Childrens Library Assistant 0 0 1
Library Aide 1 1 1
Library Aide (Part-Time)3 3 2
Total Budgeted Positions 6 6 6
The City of Sanger, Texas Page 80 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 247,394 260,500 247,253 299,800 39,300 15.09%
Supplies & Materials 22,894 33,005 21,836 35,405 2,400 7.27%
Maintenance & Operations 5,024 6,775 5,250 6,775 - 0.00%
Contract Services 6,279 9,150 12,524 9,650 500 5.46%
Total 281,591 309,430 286,863 351,630 42,200 13.64%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
85.3%
Salaries & Benefits
10.1%
Supplies & Materials
1.9%
Maintenance & Operations
2.7%
Contract Services
The City of Sanger, Texas Page 81 2021-2022 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.
No personnel are budgeted in this department.
The City of Sanger, Texas Page 82 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Contract Services 890,634 912,000 927,981 1,005,000 93,000 10.20%
Total Solid Waste 841,394 850,000 927,981 1,005,000 93,000 10.94%
EXPENDITURE BY CATEGORY
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2019-20 Actual 2020-21 Budget 2020-21 Estimated 2021-22 Budget
EXPENDITURE ALLOCATION
100.0%
Contract Services
The City of Sanger, Texas Page 83 2021-2022 Official Budget
Transfers
The City transfers between funds in order to properly account for revenues and expenses.
No personnel are budgeted in this department.
The City of Sanger, Texas Page 84 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Transfer to CIP Fund 675,000 520,725 520,725 1,318,511 797,786 153.21%
Transfer to Storm Recovery - 400,000 400,000 300,000 (100,000) -25.00%
Transfer to Internal Service 626,773 935,908 871,694 1,206,660 270,752 28.93%
Total 1,301,773 1,856,633 1,792,419 2,825,171 968,538 52.17%
EXPENDITURE BY CATEGORY
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Transfer to CIP Fund
Transfer to Storm Recovery
Transfer to Internal Service
EXPENDITURE ALLOCATION
46.7%
Transfer to CIP Fund
10.6%
Transfer to Storm Recovery
42.7%
Transfer to Internal Service
The City of Sanger, Texas Page 85 2021-2022 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 $0.616576 per $100 assessed valuation for maintenance and operations plus $0.017135
per $100 assessed valuation for debt service equals the total tax rate of $0.633711, 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 86 2021-2022 Official Budget
DEBT SERVICE FUND BUDGET SUMMARY
Taxes
42%
Other
1%
Transfers In
57%
DEBT SERVICE FUND REVENUES
Debt Service
87%
Transfers Out
13%
DEBT SERVICE FUND EXPENDITURES
The City of Sanger, Texas Page 87 2021-2022 Official Budget
DEBT SERVICE FUND BUDGET SUMMARY
Beginning Fund Balance 476,181 476,286 476,286 463,803
Revenues
Property Taxes 614,820 598,897 573,987 154,158
Interest Income 988 900 1,003 5,000
Bond Proceeds - - - -
Total General Fund Revenues 615,808 599,797 574,990 159,158
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 828,308 812,297 787,490 371,658
Expenditures
Debt Service 776,668 741,956 748,438 334,326
Total Expenditures 776,668 741,956 748,438 334,326
Other Uses
Transfers Out 51,535 51,535 51,535 51,535
Total Other Uses 51,535 51,535 51,535 51,535
Total Expenses/Uses 828,203 793,491 799,973 385,861
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 476,286 495,092 463,803 449,600
105 18,806 (12,483) (14,203)
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 88 2021-2022 Official Budget
DEBT SERVICE FUND EXPENDITURES
Co 2007 Principal 32,300 34,000 34,000 35,700
Co 2007 Interest 13,314 11,894 11,894 10,398
Refunding 2012 Principal 169,400 145,200 145,200 -
Refunding 2012 Interest 8,228 3,994 3,994 -
Co 2013 Principal 21,600 22,200 22,200 22,800
Co 2013 Interest 16,980 16,332 13,004 1,404
Refunding 2016 Principal 241,500 248,400 248,400 -
Refunding 2016 Interest 19,596 9,936 9,936 -
Refunding 2019 Principal 200,000 200,000 200,000 210,000
Refunding 2019 Interest 52,500 48,500 48,500 40,500
2021 GO Refunding Principal - - 6,600
2021 GO Refunding Interest - 10,060 5,174
Bond Administration Fees 1,250 1,500 1,250 1,750
Total Debt Payments 776,668$ 741,956$ 748,438$ 334,326$
74-Transfers
Transfer To General Fund 51,535 51,535 51,535 51,535
Total 74-Transfers 51,535 51,535 51,535 51,535
Total Debt Service 828,203 793,491 799,973 385,861
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 89 2021-2022 Official Budget
DEBT SERVICE FUND REQUIREMENTS BY YEAR
Fiscal Year Principal Interest Total
2022 321,790 62,321 384,111
2023 336,252 50,086 386,338
2024 343,467 37,282 380,749
2025 304,700 24,792 329,492
2026 318,700 13,404 332,104
2027 76,000 6,285 82,285
2028 31,800 3,889 35,689
2029 33,000 3,390 36,390
2030 33,000 2,786 35,786
2031 34,200 2,149 36,349
2032 34,800 1,472 36,272
2033 34,800 741 35,541
Total 1,902,509 208,597 2,111,106
The City of Sanger, Texas Page 90 2021-2022 Official Budget
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
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
C.O., Series 2007
273,998
13%
C.O., Series 2013
48,924
2%
G.O. Refunding Bonds,
Series 2019
1,250,100
59%
C.O.n, Series 2021B
383,479
18%
Spirit of Texas
Street Equipment
154,605
8%
Total Debt Service Fund Debt by Obligation
The City of Sanger, Texas Page 91 2021-2022 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 92 2021-2022 Official Budget
ENTERPRISE FUND BUDGET SUMMARY
Water
17%
Waste Water
20%
Electric
59%
Penalties and
Fees
2%
Interest Income
1%
Miscellaneous
1%
Enterprise Fund Revenues
Salaries &
Benefits
11%
Supplies &
Materials
1%
Maintenance &
Operations
53%
Contract Services
3%
Utilities
2%
Copital Expenses
0%
Debt Service
0%
Transfers Out
30%
Enterprise Fund Expenditures
The City of Sanger, Texas Page 93 2021-2022 Official Budget
ENTERPRISE FUND BUDGET SUMMARY
Beginning Fund Balance 17,616,625 17,872,613 17,872,613 18,894,054
Revenues
Water 1,970,079 2,160,522 2,189,970 2,256,187
Waste Water 1,881,638 2,111,191 2,151,898 2,596,830
Electric 7,245,324 7,732,500 7,705,616 7,752,500
Penalties and Fees 178,619 212,500 178,282 220,000
Interest Income 321,178 300,000 347,087 200,000
Miscellaneous 141,034 101,500 79,043 101,500
Total Enterprise Fund Revenues 11,737,872 12,618,213 12,651,896 13,127,017
Other Sources
Transfers In 62,295 118,647 118,647 -
Total Other Sources 62,295 118,647 118,647 -
Total Revenues/Sources 11,800,167 12,736,860 12,770,543 13,127,017
Expenditures
Salaries & Benefits 1,232,703 1,393,000 1,252,759 1,454,500
Supplies & Materials 76,583 99,204 94,947 119,700
Maintenance & Operations 6,285,284 6,540,878 6,106,846 6,891,185
Contract Services 243,520 360,827 190,793 419,545
Utilities 284,578 307,300 281,163 308,300
Capital Expenses - 29,000 29,000 46,227
Debt Service 1,601,320 - 1,911 4,000
Total Expenditures 9,723,988 8,730,209 7,957,419 9,243,457
Other Uses
Transfers Out 1,820,191 3,888,004 3,791,683 3,883,560
Total Other Uses 1,820,191 3,888,004 3,791,683 3,883,560
Total Expenses/Uses 11,544,179 12,618,213 11,749,102 13,127,017
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 17,872,613 17,991,260 18,894,054 18,894,054
255,988 118,647 1,021,441 -
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 94 2021-2022 Official Budget
ENTERPRISE FUND REVENUES
Water
Water Billing 1,911,467 2,130,522 2,149,808 2,206,187
Water Meter Revenue 58,612 30,000 40,162 50,000
Total Water 1,970,079 2,160,522 2,189,970 2,256,187
Total Sewer 1,881,638 2,111,191 2,151,898 2,596,830
Electric
Electric Income 7,101,091 7,600,000 7,614,786 7,600,000
Security Lights 53,967 65,000 55,385 65,000
Construction Income 58,516 40,000 6,515 60,000
Pole Contact Fee 19,565 20,000 19,565 20,000
Saw Set Pole Fees 11,640 7,500 8,990 7,500
Meter Bases 545 - 375 -
Total Electric 7,245,324 7,732,500 7,705,616 7,752,500
Penalties & Fees
Penalties 107,899 150,000 107,212 150,000
Service Fees 70,720 62,500 71,070 70,000
Total Penalties and Fees 178,619 212,500 178,282 220,000
Total Interest 321,178 300,000 347,087 200,000
Miscellaneous Income
Miscellaneous Income 64,792 25,000 1,985 25,000
Credit Card Fees 58,405 65,000 64,325 65,000
Returned Check Fees 700 1,500 1,085 1,500
Sale of Capital Assets 17,137 10,000 - 10,000
Insurance Damage Reimbursement - - 11,648 -
Total Miscellaneous 141,034 101,500 79,043 101,500
Total Revenues 11,737,872 12,618,213 12,651,896 13,127,017
Transfers
Transfer from Electric Storm Fund 62,295 118,647 118,647 -
Total Transfers 62,295 118,647 118,647 -
Total Enterprise Fund Revenues & Transfers11,800,167 12,736,860 12,770,543 13,127,017
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 95 2021-2022 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.
PERFORMANCE INDICATORS
Indicator 2018-19 2019-20 2020-21
Water Meters Read Manually 8,434 12,174 13,818
Service Orders Completed 1,159 1,404 4,621
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
Water Superintendent 1 1 1
Utility Worker 4 4 5
AMR Technician 1 1 1
Total Budgeted Positions 6 6 7
The City of Sanger, Texas Page 96 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 408,467 430,300 322,354 462,000 31,700 7.37%
Supplies & Materials 20,979 26,504 24,934 22,300 (4,204) -15.86%
Maintenance & Operations 626,615 621,187 653,700 723,369 102,182 16.45%
Contract Services 5,648 92,532 92,532 120,750 28,218 30.50%
Utilities 129,033 156,250 131,636 156,000 (250) -0.16%
Capital Expenses - 29,000 29,000 46,227 17,227 59.40%
Total 1,190,742 1,355,773 1,254,156 1,530,646 174,873 12.90%
EXPENDITURE BY CATEGORY
-
150,000
300,000
450,000
600,000
750,000
900,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
31.1%
Salaries & Benefits
1.5%
Supplies & Materials
48.7%
Maintenance &
Operations
8.1%
Contract Services
10.5%
Utilities
The City of Sanger, Texas Page 97 2021-2022 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 2019-20 2020-21 2021-22
WWTP Superintendent 1 1 1
Plant Operator 2 2 2
Total Budgeted Positions 3 3 3
The City of Sanger, Texas Page 98 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 164,155 219,100 222,621 225,900 6,800 3.10%
Supplies & Materials 20,626 25,700 29,588 40,700 15,000 58.37%
Maintenance & Operations 240,675 280,004 289,503 326,729 46,725 16.69%
Contract Services 1,621 24,500 21,976 3,000 (21,500) -87.76%
Utilities 154,645 150,000 148,089 150,000 - 0.00%
Total 581,722 699,304 711,777 746,329 47,025 6.72%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
EXPENDITURE ALLOCATION
30.3%
Salaries & Benefits
5.5%
Supplies & Materials
43.8%
Maintenance & Operations
0.4%
Contract Services
20.1%
Utilities
The City of Sanger, Texas Page 99 2021-2022 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.
*Activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
Director of Electric Utilities 1 1 1
Foreman 1 1 1
Crew Leader 1 1 1
Line Tech 3 3 3
Electric Tech/Groundman 0 1 1
Administrative Assistant 1 1 1
Total Budgeted Positions 7 8 8
The City of Sanger, Texas Page 100 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 660,081 743,600 707,784 766,600 23,000 3.09%
Supplies & Materials 34,978 47,000 40,425 56,700 9,700 20.64%
Maintenance & Operations 5,417,994 5,639,687 5,163,643 5,841,087 201,400 3.57%
Contract Services 236,251 243,795 76,285 295,795 52,000 21.33%
Utilities 900 1,050 1,438 2,300 1,250 119.05%
Debt Service 29,378 - 1,911 4,000 4,000 -
Total 6,379,582 6,675,132 5,991,486 6,966,482 291,350 4.36%
EXPENDITURE BY CATEGORY
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Debt Service
EXPENDITURE ALLOCATION
11.0%
Salaries & Benefits
0.8%
Supplies & Materials
83.8%
Maintenance & Operations
4.2%
Contract Services
0.0%
Utilities
The City of Sanger, Texas Page 101 2021-2022 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 104 for detail of the Enterprise Debt Service Fund. Prior year information is
represented here for the sake of continuity.
No personnel are budgeted in this department.
The City of Sanger, Texas Page 102 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Debt Service 1,571,942 - - - - -
Total 1,571,942 - - - - #DIV/0!
EXPENDITURE BY CATEGORY
-
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2019-20 Actual 2020-21 Budget 2020-21 Estimated 2021-22 Budget
The City of Sanger, Texas Page 103 2021-2022 Official Budget
Transfers
The City transfers between funds in order to properly account for revenues and expenses.
No personnel are budgeted in this department.
The City of Sanger, Texas Page 104 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Transfers to Ent Debt Service - 1,800,000 1,800,000 1,900,000 100,000 5.56%
Transfer to Ent CIP 156,800 447,142 447,142 78,571 (368,571) -82.43%
Transfer to Storm Recovery 115,920 152,000 152,000 - (152,000) -100.00%
Transfer - PILOT 85,000 85,000 85,000 95,000 10,000 11.76%
Transfers to Internal Service 1,462,471 1,403,862 1,307,541 1,809,989 406,127 28.93%
Total 1,820,191 3,888,004 3,791,683 3,883,560 (4,444) -0.11%
EXPENDITURE BY CATEGORY
-
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Transfers to Ent Debt Service
Transfer to Ent CIP
Transfer to Storm Recovery
Transfer - PILOT
Transfers to Internal Service
EXPENDITURE ALLOCATION
48.9%
Transfers to Ent Debt Service
2.0%
Transfer to Ent CIP
0.0%
Transfer to Storm Recovery
2.4%
Transfer -PILOT 46.6%
Transfers to Internal Service
The City of Sanger, Texas Page 105 2021-2022 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 106 2021-2022 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 107 2021-2022 Official Budget
ENTERPRISE DEBT SERVICE FUND BUDGET SUMMARY
Beginning Fund Balance - - - 14,783
Other Sources
Transfers In - 1,800,000 1,800,000 1,900,000
Total Other Sources - 1,800,000 1,800,000 1,900,000
Expenditures
Debt Service - 1,785,850 1,785,217 1,887,391
Total Expenditures - 1,785,850 1,785,217 1,887,391
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance - 14,150 14,783 27,392
- 14,150 14,783 12,609
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 108 2021-2022 Official Budget
ENTERPRISE DEBT SERVICE FUND EXPENDITURES
Co 2007 Principal - 66,000 66,000 69,300
Co 2007 Interest - 23,086 23,086 20,182
Refunding 2012 Principal - 184,800 184,800 -
Refunding 2012 Interest - 5,082 5,082 -
Co 2013 Principal - 162,800 162,800 167,200
Co 2013 Interest - 119,768 95,364 10,296
2015 CO Principal - 180,000 180,000 295,000
2015 CO Interest - 185,200 185,200 178,075
Refunding 2016 Principal - 291,600 291,600 -
Refunding 2016 Interest - 11,664 11,664 -
2017 CO Principal - - - 85,000
2017 CO Interest - 366,600 366,600 366,600
Estimated 2020 CO Interest - 187,500 - -
2021 GO Refunding Principal - - - 48,400
2021 GO Refunding Interest - - - 37,942
2021 CO Principal - - - 55,000
2021 CO Interest - - 211,271 551,896
Bond Administration Fees - 1,750 1,750 2,500
Total Debt Service - 1,785,850 1,785,217 1,887,391
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 109 2021-2022 Official Budget
ENTERPRISE DEBT SERVICE FUND REQUIREMENTS BY YEAR
Fiscal Year Principal Interest Total
2022 719,900 1,164,991 1,884,891
2023 977,000 1,153,260 2,130,260
2024 1,026,400 1,124,142 2,150,542
2025 1,060,300 1,097,742 2,158,042
2026 1,131,300 1,071,801 2,203,101
2027 1,169,000 1,043,259 2,212,259
2028 1,243,200 1,006,796 2,249,996
2029 1,302,000 965,560 2,267,560
2030 1,342,000 921,325 2,263,325
2031 1,410,800 874,861 2,285,661
2032 1,525,200 826,082 2,351,282
2033 1,600,200 770,592 2,370,792
2034 1,710,000 712,063 2,422,063
2035 1,795,000 644,406 2,439,406
2036 1,905,000 573,294 2,478,294
2037 1,980,000 510,250 2,490,250
2038 1,620,000 435,000 2,055,000
2039 1,665,000 386,400 2,051,400
2040 1,715,000 336,450 2,051,450
2041 1,765,000 285,000 2,050,000
2042 1,820,000 232,050 2,052,050
2043 1,875,000 177,450 2,052,450
2044 1,930,000 121,200 2,051,200
2045 1,990,000 63,300 2,053,300
2046 120,000 3,600 123,600
Total 36,397,300 16,500,873 52,898,173
The City of Sanger, Texas Page 110 2021-2022 Official Budget
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
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
20
3
8
20
3
9
20
4
0
20
4
1
20
4
2
20
4
3
20
4
4
20
4
5
20
4
6
Enterprise Debt Service Fund Annual Debt Service Requirements
Interest
Principal
C.O., Series 2007
531,882
1%
C.O., Series 2013
358,776
1%
C.O., Series 2015
6,798,125
13%
C.O., Series 2017
13,553,900
26%
C.O., Series 2021A
28,843,296
54%
C.O., Series 2021B
2,812,194
5%
Total Enterprise Debt Service Fund Debt by Obligation
The City of Sanger, Texas Page 111 2021-2022 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 Engineering
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 112 2021-2022 Official Budget
INTERNAL SERVICE FUND BUDGET SUMMARY
Transfer from
General Fund
60%
Transfer from
Enterprise Fund
40%
Internal Service Fund Revenues
Salaries &
Benefits
61%
Supplies &
Materials
4%
Maintenance &
Operations
4%Contract Services
27%
Utilities
4%
Internal Service Fund Expenditures
The City of Sanger, Texas Page 113 2021-2022 Official Budget
INTERNAL SERVICE FUND BUDGET SUMMARY
Beginning Fund Balance (53,838) (75,341) (75,341) (75,341)
Revenues
Transfers from Enterprise Fund 1,462,471 1,403,862 1,323,256 1,809,989
Transfers from General Fund 626,773 935,908 882,171 1,206,660
Total Internal Service Fund Revenues 2,089,244 2,339,770 2,205,427 3,016,649
Expenditures
Salaries & Benefits 1,193,330 1,311,776 1,213,532 1,854,600
Supplies & Materials 107,585 148,600 143,483 133,249
Maintenance & Operations 65,250 79,550 76,863 109,550
Contract Services 634,819 668,520 641,903 805,500
Utilities 96,545 109,000 107,323 113,750
Capital Expenses 12,439 18,248 18,248 -
Debt Service 779 4,076 4,075 -
Total Expenditures 2,110,747 2,339,770 2,205,427 3,016,649
Excess of Revenues over Expenditures (21,503) - - -
Ending Fund Balance (75,341) (75,341) (75,341) (75,341)
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 114 2021-2022 Official Budget
The City of Sanger, Texas Page 115 2021-2022 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.
PERFORMANCE INDICATORS
Indicator 2018-19 2019-20 2020-21
Ordinances Passed by Council 33 37 26
Resolutions Approved by Council 12 12 11
Proclamations Approved by Council 5 5 4
Plats Approved by Council 26 21
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
No personnel are budgeted in this department.
The City of Sanger, Texas Page 116 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Supplies & Materials 11,005 7,900 11,808 9,300 1,400 17.72%
Contract Services 272,168 207,550 214,477 184,500 (23,050) -11.11%
Total 283,173 215,450 226,285 193,800 (21,650) -10.05%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
2019-20 Actual 2020-21 Budget 2020-21
Estimated
2021-22 Budget
Supplies & Materials
Contract Services
EXPENDITURE ALLOCATION
4.8%, Supplies & Materials
95.2%, Contract Services
The City of Sanger, Texas Page 117 2021-2022 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.
PERFORMANCE INDICATORS
Indicator 2018-19 2019-20 2020-21
Open Records Requests Completed 155 179 213
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
City Manager 1 1 1
City Secretary 1 1 1
Human Resourc/Special Projects Director 0 0 1
Assistant City Manager 0 0 1
City Attorney 0 0 1
HR Coordinator 1 1 0
Total Budgeted Positions 3 3 5
The City of Sanger, Texas Page 118 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 382,458 409,600 361,175 740,800 331,200 80.86%
Supplies & Materials 8,342 31,200 30,410 14,500 (16,700) -53.53%
Maintenance & Operations 6,329 5,000 8,424 10,000 5,000 100.00%
Contract Services 5,676 7,900 211 18,350 10,450 132.28%
Utilities - - - 750 750 -
Total 402,805 453,700 400,220 784,400 330,700 72.89%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Utilities
EXPENDITURE ALLOCATION
94.4%
Salaries & Benefits
1.8%
Supplies & Materials
1.3%
Maintenance & Operations
2.3%
Contract Services
0.1%
Utilities
The City of Sanger, Texas Page 119 2021-2022 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 2019-20 2020-21 2021-22
Public Works Director 0.5 0.5 0.5
Administrative Assistant 0.5 0.5 0.5
Inspector 0 0 1
Total Budgeted Positions 1 1 2
The City of Sanger, Texas Page 120 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 79,715 98,400 87,866 170,400 72,000 73.17%
Supplies & Materials 5,043 6,700 5,748 6,650 (50) 99.25%
Maintenance & Operations 860 2,000 890 3,250 1,250 162.50%
Contract Services 16,779 17,670 16,738 13,250 (4,420) 74.99%
Total 102,397 124,770 111,242 193,550 68,780 155.13%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
88.0%
Salaries & Benefits
3.4%
Supplies & Materials
1.7%
Maintenance & Operations
6.8%
Contract Services
The City of Sanger, Texas Page 121 2021-2022 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.
Accomplishments:
The City’s audit for FY 2020 resulted in an unmodified (“clean”) opinion.
Received a Distinguished Budget Presentation Award from the GFOA for the FY21 Annual Budget.
Goals for 2020-2021:
Receive an unmodified (“clean”) opinion for the City’s audit for FY 2021.
Receive a Distinguished Budget Presentation Award from the GFOA for the FY22 Annual Budget
Select a new automated meter reading system to meet the demands of the City’s growing customer base.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
PERFORMANCE INDICATORS
#$#$#$
Vendor Invoices Processed 6,672 20,189,174$ 6,560 20,025,263$ 7,211 17,822,882$
Purchase Orders Issued 277 3,375,961$ 1,979 6,225,121$ 201 3,459,354$
Employee Payroll Items Processed 2,400 3,118,675$ 2,342 3,221,366$ 2,328 3,378,891$
Utility Bills Generated 43,086 12,903,975$ 45,385 12,948,464$ 46,807 13,232,590$
Utility Payments Processed 42,185 12,939,452$ 42,942 12,858,831$ 45,137 13,054,979$
2018-19
Indicator
2020-212019-20
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
Finance Director 1 1 1
Accountant 0 1 1
Accounting Technician 4 1 1
Customer Service Manager 0 1 1
Customer Service Representative 0 2 2
Total Budgeted Positions 5 6 6
The City of Sanger, Texas Page 122 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 389,941 462,576 443,861 494,600 32,024 6.92%
Supplies & Materials 20,763 22,000 22,727 21,000 (1,000) -4.55%
Contract Services 91,245 103,300 109,112 119,000 15,700 15.20%
Capital Outlay - 18,248 18,248 - (18,248) -100.00%
Debt Service 779 4,076 4,075 - (4,076) -100.00%
Total 502,728 610,200 598,023 634,600 24,400 4.00%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
2019-20 Actual 2020-21 Budget 2020-21
Estimated
2021-22 Budget
Salaries & Benefits
Supplies & Materials
Contract Services
Debt Service
EXPENDITURE ALLOCATION
77.9%
Salaries & Benefits
3.3%
Supplies & Materials
18.8%
Contract Services
The City of Sanger, Texas Page 123 2021-2022 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
*Activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
Engineer 1 1 2
Inspector 1 1 0
Administrative Assistant 0.5 0.5 0.5
Total Budgeted Positions 2.5 2.5 2.5
The City of Sanger, Texas Page 124 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 245,865 237,100 231,026 330,100 93,000 39.22%
Supplies & Materials 7,144 21,900 12,987 15,500 (6,400) -29.22%
Maintenance & Operations 2,459 5,250 3,632 2,000 (3,250) -61.90%
Contract Services 5,623 79,000 61,182 70,000 (9,000) -11.39%
Capital Outlay - - - - - -
Total 261,091 343,250 308,827 417,600 74,350 21.66%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Capital Outlay
EXPENDITURE ALLOCATION
79.0%, Salaries & Benefits
3.7%, Supplies & Materials
0.5%, Maintenance & Operations
16.8%, Contract Services
The City of Sanger, Texas Page 125 2021-2022 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 2019-20 2020-21 2021-22
Mechanic 1 1 1
Total Budgeted Positions 1 1 1
The City of Sanger, Texas Page 126 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 79,500 79,100 62,630 82,500 3,400 4.30%
Supplies & Materials 8,727 8,600 6,277 12,399 3,799 44.17%
Maintenance & Operations 10,176 13,300 9,542 13,300 - 0.00%
Contract Services 4,116 4,400 3,999 3,400 (1,000) -22.73%
Capital Expenses - - - - - -
Total 102,519 105,400 82,448 111,599 6,199 5.88%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Capital Expenses
EXPENDITURE ALLOCATION
73.9%
Salaries & Benefits
11.1%
Supplies & Materials
11.9%
Maintenance & Operations
3.0%
Contract Services
The City of Sanger, Texas Page 127 2021-2022 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.
No personnel are budgeted in this department.
The City of Sanger, Texas Page 128 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Supplies & Materials 11,116 15,300 14,356 15,900 600 3.92%
Maintenance & Operations 37,179 49,000 45,768 75,000 26,000 53.06%
Contract Services 36,954 50,000 39,626 162,000 112,000 224.00%
Utilities 96,545 109,000 107,323 113,000 4,000 3.67%
Capital Outlay 12,439 - - - - -
Total 194,233 223,300 207,073 365,900 142,600 0.00%
EXPENDITURE BY CATEGORY
-
25,000
50,000
75,000
100,000
125,000
150,000
175,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Supplies & Materials
Maintenance &
Operations
Contract Services
Utilities
EXPENDITURE ALLOCATION
4.3%, Supplies &
Materials
20.5%,
Maintenance &
Operations
44.3%, Contract
Services
30.9%, Utilities
The City of Sanger, Texas Page 129 2021-2022 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.
No personnel are budgeted in this department.
The City of Sanger, Texas Page 130 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 15,851 25,000 26,974 36,200 11,200 44.80%
Supplies & Materials 35,445 35,000 39,170 38,000 3,000 8.57%
Maintenance & Operations 8,247 5,000 8,607 6,000 1,000 20.00%
Contract Services 202,258 198,700 196,558 235,000 36,300 18.27%
Total 261,801 263,700 271,309 315,200 51,500 19.53%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
11.5%
Salaries & Benefits
12.1%
Supplies & Materials
1.9%
Maintenance & Operations
74.6%
Contract Services
The City of Sanger, Texas Page 131 2021-2022 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 132 2021-2022 Official Budget
4A CORPORATION FUND BUDGET SUMMARY
Taxes
98%
Interest Income
2%
4A Fund Revenues
Salaries & Benefits
42%
Supplies &
Materials
25%
Maintenance &
Operations
4%
Contract Services
29%
4A Fund Expenditures
The City of Sanger, Texas Page 133 2021-2022 Official Budget
4A CORPORATION FUND BUDGET SUMMARY
Beginning Fund Balance 1,930,374 2,380,281 2,380,281 2,866,001
Revenues
Taxes 549,145 462,500 636,104 600,000
Grant Revenue 5,000 - 5,000 -
Interest Income 3,289 4,000 900 10,000
Total Revenues 557,434 466,500 642,004 610,000
Other Sources
Transfers In 25,000 25,000 25,000 -
Total Other Sources 25,000 25,000 25,000 -
Total Revenues/Sources 582,434 491,500 667,004 610,000
Expenditures
Salaries & Benefits 106,022 111,100 108,465 56,700
Supplies & Materials 12,266 27,650 21,457 33,000
Maintenance & Operations 860 5,601 890 5,601
Contract Services 13,379 27,375 50,472 38,175
Total Expenditures 132,527 171,726 181,284 133,476
Excess of Revenues/Sources
over Expenditures/Uses 449,907 319,774 485,720 476,524
Ending Fund Balance 2,380,281 2,700,055 2,866,001 3,342,525
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 134 2021-2022 Official Budget
4A CORPORATION FUND REVENUES
Taxes
Sales Tax 549,145 462,500 636,104 600,000
Total Taxes 549,145 462,500 636,104 600,000
Miscellaneous Income
Grant Revenue 5,000 - 5,000 -
Interest Income 3,289 4,000 900 10,000
Total Miscellaneous 8,289 4,000 5,900 10,000
Transfers
Transfers from 4B Fund 25,000 25,000 25,000 -
Total Transfers 25,000 25,000 25,000 -
Total Revenues 582,434 491,500 667,004 610,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 135 2021-2022 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 2020-2021:
Incentive Training for the Economic Development Boards, Planning and Zoning and City Council
New Incentive Policy
Business Retention and Expansion Program
Received the Texas Economic Development Council 2020 Excellence Recognition Award.
Received the Sanger Area Chamber of Commerce 2021 Person of the Year Award
Completed a Local and Regional Profile Document that will be used to generate professional RFP responses
Received a CoServ Grant in the amount of $18,120 for a new Economic Development Website
Created new Brand for the City of Sanger
Goals/Objectives for 2021-2022:
Identify and recruit businesses that contribute to Sanger’s economic well-being
Complete 3-5 site visits per month.
Create a new Economic Development Website that will provide the tools necessary to market Sanger.
Create a detailed Operations Dashboard that will provide efficient operations tracking and reporting.
Complete a Sales Tax Workshop
Create new programs to help market Sanger businesses
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
Director of Economic Development 1 1 0.5
Total Budgeted Positions 1 1 0.5
The City of Sanger, Texas Page 136 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits 106,022 111,100 108,465 56,700 (54,400) -48.96%
Supplies & Materials 12,266 27,650 21,457 33,000 5,350 19.35%
Maintenance & Operations 860 5,601 890 5,601 - 0.00%
Contract Services 13,379 27,375 50,472 38,175 10,800 39.45%
Total 132,527 171,726 181,284 133,476 (38,250) -22.27%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
120,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
42.5%
Salaries & Benefits
24.7%
Supplies & Materials
4.2%
Maintenance & Operations
28.6%
Contract Services
The City of Sanger, Texas Page 137 2021-2022 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 138 2021-2022 Official Budget
4B CORPORATION FUND BUDGET SUMMARY
Taxes
98%
Interest Income
2%
4B Fund Revenues
Salaries & Benefits
10%
Supplies &
Materials
3%
Maintenance &
Operations
0%
Contract Services
5%
Grant Expenses
9%
Capital Outlay
35%
Transfers
38%
4B Fund Expenditures
The City of Sanger, Texas Page 139 2021-2022 Official Budget
4B CORPORATION FUND BUDGET SUMMARY
Beginning Fund Balance 1,230,488 1,535,134 1,535,134 1,880,101
Revenues
Taxes 549,145 462,500 636,104 600,000
Interest Income 5,179 5,000 3,918 10,000
Total Revenues 554,324 467,500 640,022 610,000
Expenditures
Salaries & Benefits - - - 56,700
Supplies & Materials - 12,050 6,058 17,400
Maintenance & Operations - 600 - 600
Contract Services 2,178 12,375 51,497 28,175
Grant Expenses 10,000 50,000 - 50,000
Capital Outlay - - - 200,000
Total Expenditures 12,178 75,025 57,555 352,875
Other Uses
Transfers Out 237,500 237,500 237,500 212,500
Total Other Uses 237,500 237,500 237,500 212,500
Total Expenses/Uses 249,678 312,525 295,055 565,375
Excess of Revenues/Sources
over Expenditures/Uses 304,646 154,975 344,967 44,625
Ending Fund Balance 1,535,134 1,690,109 1,880,101 1,924,726
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 140 2021-2022 Official Budget
4B CORPORATION REVENUES
Taxes
Sales Tax 549,145 462,500 636,104 600,000
Total Taxes 549,145 462,500 636,104 600,000
Miscellaneous Income
Interest Income 5,179 5,000 3,918 10,000
Total Miscellaneous 5,179 5,000 3,918 10,000
Total Revenues 554,324 467,500 640,022 610,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 141 2021-2022 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 2020-2021:
Incentive Training for the Economic Development Boards, Planning and Zoning and City Council
New Incentive Policy
Business Retention and Expansion Program
Received the Texas Economic Development Council 2020 Excellence Recognition Award.
Received the Sanger Area Chamber of Commerce 2021 Person of the Year Award
Completed a Local and Regional Profile Document that will be used to generate professional RFP responses
Received a CoServ Grant in the amount of $18,120 for a new Economic Development Website
Created new Brand for the City of Sanger
Goals/Objectives for 2021-2022:
Identify and recruit businesses that contribute to Sanger’s economic well-being
Complete 3-5 site visits per month.
Create a new Economic Development Website that will provide the tools necessary to market Sanger.
Create a detailed Operations Dashboard that will provide efficient operations tracking and reporting.
Complete a Sales Tax Workshop
Create new programs to help market Sanger businesses
*More activity details are provided in the September 2021 Monthly Report located in the Appendix of this document.
BUDGETED PERSONNEL SCHEDULE
Position Title 2019-20 2020-21 2021-22
Director of Economic Development 0 0 0.5
Total Budgeted Positions 0 0 0.5
The City of Sanger, Texas Page 142 2021-2022 Official Budget
DEPARTMENTAL EXPENDITURES
Category 2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget Difference Percent
Change
Salaries & Benefits - - - 56,700 56,700 -
Supplies & Materials - 12,050 6,058 17,400 5,350 44.40%
Maintenance & Operations - 600 - 600 - 0.00%
Contract Services 2,178 12,375 51,497 28,175 15,800 127.68%
Grant Expenses 10,000 50,000 - 50,000 - 0.00%
Capital Outlay - - - 200,000 200,000 -
Transfers 237,500 237,500 237,500 212,500 (25,000) -10.53%
Total 249,678 312,525 295,055 565,375 252,850 80.91%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
Salaries & Benefits
Maintenance & Operations
Contract Services
Capital Outlay
Transfers
EXPENDITURE ALLOCATION
16.1%
Salaries & Benefits
4.9%
Supplies & Materials
0.2%
Maintenance & Operations
8.0%
Contract Services
56.7%
Capital Outlay
The City of Sanger, Texas Page 143 2021-2022 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 144 2021-2022 Official Budget
SPECIAL REVENUE FUNDS BUDGET SUMMARY
Taxes
6%
Fees
41%
Fines
2%
Miscellaneous
4%
Transfers
47%
Special Revenue Funds Revenues
Salaries & Benefits
3%
Supplies &
Materials
28%
Contract Services
69%
Special Revenue Funds Expenditures
The City of Sanger, Texas Page 145 2021-2022 Official Budget
COMBINED SCHEDULE OF ALL SPECIAL REVENUE FUNDS
Beginning Fund Balance 829,729 1,224,362 1,224,362 2,081,483
Revenues
Taxes 19,453 20,000 39,143 35,000
Fees 371,458 300,000 263,986 260,000
Fines 11,660 10,600 14,810 14,250
Interest Income 390 350 183 17,850
Miscellaneous 2,600 5,000 1,935 5,000
Total Special Revenue Fund Revenues 405,561 335,950 320,057 332,100
Other Sources
Transfers - 552,000 552,000 300,000
Total Other Sources - 552,000 552,000 300,000
Total Revenues/Sources 405,561 887,950 872,057 632,100
Expenditures
Salaries & Benefits - 800 73 1,000
Supplies & Materials - 11,775 - 10,500
Contract Services 10,928 21,800 14,863 25,500
Total Special Revenue Fund Expenditures 10,928 34,375 14,936 37,000
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 1,224,362 2,077,937 2,081,483 2,676,583
394,633 853,575 857,121 595,100
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 146 2021-2022 Official Budget
HOTEL OCCUPANCY FUND
The Hotel Occupancy Tax Fund is used to account for revenues from the Hotel Occupancy Tax.
Beginning Fund Balance 49,805 59,175 59,175 86,318
Revenues
Taxes 19,453 20,000 39,143 35,000
Total Hotel Tax Fund Revenues 19,453 20,000 39,143 35,000
Expenditures
Contract Services 10,083 12,000 12,000 14,000
Total Hotel Tax Fund Expenditures 10,083 12,000 12,000 14,000
Excess of Revenues/Sources 9,370 8,000 27,143 21,000
over Expenditures/Uses
Ending Fund Balance 59,175 67,175 86,318 107,318
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
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 - - - 400,000
Revenues/Other Sources
Transfer from General Fund - 400,000 400,000 300,000
Total General Storm Recovery Fund Revenues/Sources- 400,000 400,000 300,000
Excess of Revenues/Sources - 400,000 400,000 300,000
over Expenditures/Uses
Ending Fund Balance - 400,000 400,000 700,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 147 2021-2022 Official Budget
ELECTRIC STORM RECOVERY FUND
The Electric 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 - - - 152,000
Revenues/Other Sources
Interest - - 19,035 17,500
Transfer from Enterprise Fund - 152,000 152,000 -
Total General Storm Recovery Fund Revenues/Sources- 152,000 152,000 -
Excess of Revenues/Sources - 152,000 152,000 -
over Expenditures/Uses
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
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
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 148 2021-2022 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 97,940 98,330 98,330 98,513
Revenues
Interest Income 390 350 183 350
Total Library Restricted Fund Revenues 390 350 183 350
Ending Fund Balance 98,330 98,680 98,513 98,863
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
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 53,012 104,428 104,428 104,428
Revenues
Parkland Dedication Fee 51,416 50,000 - 10,000
Total Parkland Dedication Fund Revenues 51,416 50,000 - 10,000
Ending Fund Balance 104,428 154,428 104,428 114,428
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 149 2021-2022 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 562,051 882,093 882,093 1,146,079
Revenues
Roadway Impact Fee 320,042 250,000 263,986 250,000
Total Roadway Impact Fee Fund Revenues 320,042 250,000 263,986 250,000
Ending Fund Balance 882,093 1,132,093 1,146,079 1,396,079
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
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 9,852 11,033 11,033 13,971
Revenues
Fines 1,181 800 3,011 2,750
Total Court Security Fund Revenues 1,181 800 3,011 2,750
Expenditures
Salaries & Benefits - 800 73 1,000
Total Court Security Fund Expenditures - 800 73 1,000
Excess of Revenues/Sources 1,181 - 2,938 1,750
over Expenditures/Uses
Ending Fund Balance 11,033 11,033 13,971 15,721
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 150 2021-2022 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 151 436 436 94
Revenues
Fines 1,130 800 2,521 2,500
Total Court Technology Fund Revenues 1,130 800 2,521 2,500
Expenditures
Contract Services 845 800 2,863 2,500
Total Court Technology Fund Expenditures 845 800 2,863 2,500
Excess of Revenues/Sources 285 - (342) -
over Expenditures/Uses
Ending Fund Balance 436 436 94 94
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
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 35,944 45,293 45,293 54,571
Revenues
Fines 9,349 9,000 9,278 9,000
Total Child Safety Fee Fund Revenues 9,349 9,000 9,278 9,000
Expenditures
Contract Services - 9,000 - 9,000
Total Child Safety Fee Fund Expenditures - 9,000 - 9,000
Excess of Revenues/Sources 9,349 - 9,278 -
over Expenditures/Uses
Ending Fund Balance 45,293 45,293 54,571 54,571
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 151 2021-2022 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
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
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 6,100 6,150 6,150 6,775
Revenues
Miscellaneous 50 1,000 625 1,000
Total Fire Donations Fund Revenues 50 1,000 625 1,000
Expenditures
Supplies & Materials - 2,275 - 1,000
Total Fire Donations Fund Expenditures - 2,275 - 1,000
Excess of Revenues/Sources 50 (1,275) 625 -
over Expenditures/Uses
Ending Fund Balance 6,150 4,875 6,775 6,775
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 152 2021-2022 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 3,061 5,561 5,561 6,311
Revenues
Miscellaneous 2,500 500 750 500
Total Park Donations Fund Revenues 2,500 500 750 500
Expenditures
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
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 6,209 6,259 6,259 6,819
Revenues
Miscellaneous 50 500 560 500
Total Library Donations Fund Revenues 50 500 560 500
Expenditures
Supplies & Materials - 500 - 500
Total Library Donations Fund Expenditures - 500 - 500
Excess of Revenues/Sources 50 - 560 -
over Expenditures/Uses
Ending Fund Balance 6,259 6,259 6,819 6,819
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 153 2021-2022 Official Budget
The City of Sanger, Texas Page 154 2021-2022 Official Budget
CA
P
I
TA
L
P
R
O
J
E
C
T
S
F
U
N
D
S
The City of Sanger, Texas Page 155 2021-2022 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 156 2021-2022 Official Budget
COMBINED CAPITAL PROJECTS FUNDS BUDGET SUMMARY
Fees & Services
32%
Other
3%Bond Proceeds
0%
Transfers In
65%
Combined Capital Projects Funds Revenues
Capital Projects
100%
Combined Capital Projects Funds Expenditures
The City of Sanger, Texas Page 157 2021-2022 Official Budget
CAPITAL PROJECTS FUND
Beginning Fund Balance 1,628,718 1,997,067 1,997,067 2,276,283
Revenues
Intergovernmental Revenue 7,293 - - -
Interest Income - - - 10,000
Total Capital Projects Fund Revenues 7,293 - - 10,000
Other Sources
Transfers From General Fund 675,000 520,725 520,725 1,318,511
Transfers From Enterprise CIP 423,682 - - -
Total Other Sources 1,098,682 520,725 520,725 1,318,511
Total Revenues/Sources 1,105,975 520,725 520,725 1,328,511
Expenditures
Computer Network Upgrades 26,656 - - -
Technology Upgrade Program - - - 500,000
Building Improvements - - - 200,000
McReynolds Road Reconstruction 8,250 - - -
2019-2020 Street Rehab Program 702,720 - - -
2020-2021 Street Rehab Program - 340,567 241,509 -
2021-2022 Street Rehab Program - - - 270,000
Total Expenditures 737,626 340,567 241,509 970,000
Excess of Revenues over Expenditures 368,349 180,158 279,216 358,511
Ending Fund Balance 1,997,067 2,177,225 2,276,283 2,634,794
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 158 2021-2022 Official Budget
ENTERPRISE CAPITAL PROJECTS FUND
Beginning Fund Balance 3,395,840 2,153,186 2,153,186 20,864,320
Revenues
Water Tap Fees 437,550 300,000 320,350 300,000
Sewer Tap Fees 591,250 380,000 428,000 380,000
Interest Income 68,352 50,000 102,521 50,000
Bond Proceeds - 5,000,000 18,615,000 -
Total Revenues 1,097,152 5,730,000 19,465,871 730,000
Other Sources
Transfer from Enterprise Fund 156,800 447,142 447,142 78,571
Transfer from 4A - 30,000 30,000 -
Total Other Sources 156,800 477,142 477,142 78,571
Total Revenues/Sources 1,253,952 6,207,142 19,943,013 808,571
Expenditures
Wastewater Treatment Plant 810,744$ - 183,549 -
Railroad Lift Station 833 300,000 2,871 500,000
Relocation of Utilities along FM 455 146,004 500,000 173,500 2,600,000
Bolivar Street Wastewater Rehab 392,236 5,700,000 622,113 6,000,000
Outfall Pipeline/Stream Restoration 101,508 500,000 - 4,100,000
Well #6 Rehabilitation 157,535 30,000 - -
Acker Water Ground Storage Rehabilitation 159,396 - 53,132 -
Cowling Water Ground Storage Rehabilitation304,668 - 69,668 -
WWTP Bar Screen Repair - - - 320,000
WWTP Phase 2 TPDES - 141,626 85,950 -
Relocation of Utilities along I-35 - 250,000 41,096 -
Keaton Road Sewer Line -
Fifth Street Sewer Rehabilitation -
Metering System -
Utility Road Ground Storage -
Total Expenditures 2,072,924 7,421,626 1,231,879 13,520,000
Other Uses
Transfers Out 423,682 - - -
Total Other Uses 423,682 - - -
Total Expenses/Uses 2,496,606 7,421,626 1,231,879 13,520,000
Excess of Revenues over Expenditures (1,242,654) (1,214,484) 18,711,134 (12,711,429)
Ending Fund Balance 2,153,186 938,702 20,864,320 8,152,891
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 159 2021-2022 Official Budget
CAPITAL IMPROVEMENT PLAN
INTRODUCTION
This plan addresses capital improvement needs in the City of Sanger over the next five years and funding sources for
projects expected in FY 2021-22.
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 through III of the program have been completed in the past three years. Phase IV is slated for 2021-22, and
Phases V through VIII are slated for each succeeding year. We also replaced a major sewer line along Bolivar Street,
replacing a clay tile line that required frequent maintenance. 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. 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. In 2021, Council approved the issuance of
$18,615,000 to be used for: the relocation of utilities along both FM-455 and I-35, the WWTP outfall stream restoration,
and the purchase of a new automated meter reading system for water and electric meters.
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 has begun on the
relocation.
Another issue with the expansion of FM 455 will be traffic congestion during construction. Reconstruction of
McReynolds Road is now complete so it will assist with relieving some of the congestion. The City’s continuing street
rehabilitation program will help alleviate traffic congestion as well.
Enterprise Capital Projects
Development along the 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.
The City of Sanger, Texas Page 160 2021-2022 Official Budget
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 $4,300,000 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 Street Improvement Plan and already implemented Phases I
through III. This year we are proposing to move forward with Phase IV 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 161 2021-2022 Official Budget
PROJECT STATUS
Projects in progress continuing in FY 2021-22 Anticipated Funding Source
Railroad Lift Station Easement Acquisition Enterprise CIP/Bond Funds
Ranger Creek Outfall Pipeline/Stream Restoration Enterprise CIP/Bond Funds
FM 455 Widening – Relocation of Utilities Enterprise CIP/Bond Funds
I-35 Expansion - Relocation of Utilities (engineering only) Enterprise CIP/Reimbursed by TxDOT
WWTP Bar Screen Repair Enterprise CIP
New Projects in 2021-22 Anticipated Funding Source
Rehabilitation of Several Streets (Phase IV): Capital Projects Fund
Technology Updates Capital Projects Fund
Building Improvements Capital Projects Fund
Keaton Road Sewer Line Enterprise CIP
Fifth Street Sewer Rehabilitation Enterprise CIP
Future Projects Anticipated Funding Source
Phase V through VIII – Street Rehabilitation Capital Projects Fund
Rebuild & Expand Marion Road TBD
Water and Electric Metering System Bond Funds
Utility Road Ground Storage 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.
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CAPITAL PROJECTS FIVE YEAR SUMMARY 2020-2026
General Capital Projects
2019-2020 2020-2021 2021-2022
Actual Estimate Budget
Capital Projects Fund Balance 1,628,718 1,997,067 2,276,283
Project Funding
Intergovernmnetal Revenue 7,293 - -
Interest Income - - 10,000
Transfers from General Fund 675,000 520,725 1,318,511
Transfers from Enterprise Capital Projects Fund 423,682 -
Total Funding Sources 1,105,975 520,725 1,328,511
Expenditures
Computer Network Upgrades 26,656 - -
McReynolds Road Reconstruction 8,250 - -
Street Rehab - Phase II 702,720 - -
Street Rehab - Phase III - 241,509 -
Street Rehab - Phase IV - - 270,000
Street Rehab - Phase V - - -
Street Rehab - Phase VI - - -
Street Rehab - Phase VII - - -
Street Rehab - Phase VIII - - -
Marion Road - Arterial - - -
Technology Updates - - 500,000
Building Improvements - - 200,000
Total Expenditures 737,626 241,509 970,000
Funding Sources less Expendtirues 368,349 279,216 358,511
Capital Projects Fund Balance 1,997,067 2,276,283 2,634,794
The City of Sanger, Texas Page 164 2021-2022 Official Budget
2022-2023 2023-2024 2024-2025 2025-2026
Projected Projected Projected Projected
2,634,794 2,794,794 2,784,794 44,794
- - - -
10,000 10,000 10,000 10,000
850,000 900,000 1,000,000 1,000,000
- - - -
860,000 910,000 1,010,000 1,010,000
- - - -
- - - -
- - - -
- - - -
200,000 - - -
- 420,000 - -
- - 250,000 -
- - - 675,000
500,000 500,000 3,500,000 -
- - - -
- - - -
700,000 920,000 3,750,000 675,000
160,000 (10,000) (2,740,000) 335,000
2,794,794 2,784,794 44,794 379,794
The City of Sanger, Texas Page 165 2021-2022 Official Budget
CAPITAL PROJECTS FIVE YEAR SUMMARY 2020-2026
Enterprise Capital Projects
2019-2020 2020-2021 2021-2022
Actual Estimate Budget
Capital Projects Fund Balance 3,395,840 2,153,186 20,864,320
Project Funding
Water Tap Fees 437,550 320,350 -
Sewer Tap Fees 591,250 428,000 1,318,511
Bond Proceeds 18,615,000
Interest Income 68,352 102,521 10,000
Transfers from Enterprise Fund 156,800 447,142
Transfers from 4A Fund 30,000
Total Funding Sources 1,253,952 19,943,013 1,328,511
Expenditures
Wastewater Treatment Plant 810,744$ 183,549$ -$
Railroad Lift Station 833 2,871 500,000
Relocation of Utilities along FM 455 146,004 173,500 6,000,000
Bolivar Street Wastewater Rehab 392,236 622,113 -
Outfall Pipeline/Stream Restoration 101,508 - 2,600,000
Well #6 Rehabilitation 157,535 - -
Acker Water Ground Storage Rehabilitation 159,396 53,132 -
Cowling Water Ground Storage Rehabilitation 304,668 69,668 -
WWTP Bar Screen Repair - - -
WWTP Phase 2 TPDES - 85,950 -
Relocation of Utilities along I-35 - 41,096 -
Keaton Road Sewer Line - - 4,100,000
Fifth Street Sewer Rehabilitation - - 320,000
Metering System - - -
Utility Road Ground Storage - - -
Transfers Out 423,682
Total Expenditures 2,496,606 1,231,879 13,520,000
Funding Sources less Expendtirues (1,242,654) 18,711,134 (12,191,489)
Capital Projects Fund Balance 2,153,186 20,864,320 8,672,831
The City of Sanger, Texas Page 166 2021-2022 Official Budget
2022-2023 2023-2024 2024-2025 2025-2026
Projected Projected Projected Projected
8,672,831 6,732,831 3,592,831 3,002,831
450,000 500,000 525,000 550,000
450,000 500,000 525,000 550,000
10,000 10,000 10,000 10,000
100,000 100,000 100,000 100,000
1,010,000 1,110,000 1,160,000 1,210,000
-$ -$ -$ -$
- 1,750,000 1,750,000 -
- - - -
- - - -
2,600,000 - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
350,000 - - -
- 2,500,000 - -
- - - 1,000,000
2,950,000 4,250,000 1,750,000 1,000,000
(1,940,000) (3,140,000) (590,000) 210,000
6,732,831 3,592,831 3,002,831 3,212,831
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AP
P
EN
D
I
X
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GENERAL FUND FIVE YEAR FINANCIAL PROJECTION
Beginning Fund Balance 5,522,209 7,546,437
Revenues
Taxes 5,257,867 5,724,880
Franchise Fees 897,224 910,840
Solid Waste 967,426 1,027,608
Licenses & Permits 453,879 466,076
Fines 68,267 147,322
Fire & EMS 664,791 782,674
Police & Animal Control 55,849 62,599
Parks & Recreation 10,489 10,510
Library 20,536 18,241
Interest Income 18,597 15,160
Miscellaneous 560,676 1,147,065
Total General Fund Revenues 8,975,601 10,312,975
Other Sources
Transfers In 136,535 136,535
Total Other Sources 136,535 136,535
Total Revenues/Sources 9,112,136 10,449,510
Expenditures
Salaries & Benefits 3,306,949 3,498,576
Supplies & Materials 267,351 302,909
Maintenance & Operations 265,363 330,167
Contract Services 1,237,095 1,346,916
Utilities 77,250 77,325
Capital Expenses 558,138 113,754
Debt Service 51,535 51,535
Court Costs 17,078 56,198
Other 5,376 254,354
Total Expenditures 5,786,135 6,031,734
Other Uses
Transfers Out 1,301,773 1,792,419
Total Other Uses 1,301,773 1,792,419
Total Expenses/Uses 7,087,908 7,824,153
Ending Fund Balance 7,546,437 10,171,794
2019-20 Actual
2020-21
Estimated
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
2019-20 year as well as
projected results for the
2020-21 year. Also included
(as Year 1) is the current
2021-22 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 170 2021-2022 Official Budget
Projection Year 2 Year 3 Year 4 Year 5
Percentage 2022-2023 2023-2024 2024-2025 2025-2026
Beginning Fund Balance 10,171,794 10,171,794 10,120,143 10,009,661 9,832,471
Revenues
Taxes 6,600,999 5%6,931,049 7,277,601 7,641,481 8,023,555
Franchise Fees 971,463 1%981,178 990,990 1,000,900 1,010,909
Solid Waste 1,096,000 5%1,150,800 1,208,340 1,268,757 1,332,195
Licenses & Permits 424,000 4%440,960 458,598 476,942 496,020
Fines 153,300 8%165,564 178,809 193,114 208,563
Fire & EMS 635,000 5%666,750 700,088 735,092 771,847
Police & Animal Control 61,450 5%64,523 67,749 71,136 74,693
Parks & Recreation 21,100 3%21,733 22,385 23,057 23,749
Library 24,075 1%24,316 24,559 24,805 25,053
Interest Income 100,000 2%102,000 104,040 106,121 108,243
Miscellaneous 87,500 3%90,125 92,829 95,614 98,482
Total General Fund Revenues 10,174,887 10,638,998 11,125,988 11,637,019 12,173,309
Other Sources
Transfers In 146,535 2%149,466 152,455 155,504 158,614
Total Other Sources 146,535 149,466 152,455 155,504 158,614
Total Revenues/Sources 10,321,422 10,788,464 11,278,443 11,792,523 12,331,923
Expenditures
Salaries & Benefits 4,407,400 6%4,671,844 4,952,155 5,249,284 5,564,241
Supplies & Materials 411,724 6%436,427 462,613 490,370 519,792
Maintenance & Operations 462,967 7%495,375 530,051 567,155 606,856
Contract Services 1,627,561 7%1,741,490 1,863,394 1,993,832 2,133,400
Utilities 93,275 2%95,141 97,044 98,985 100,965
Capital Expenses 323,989 5%340,188 357,197 375,057 393,810
Debt Service 51,535 5%54,112 56,818 59,659 62,642
Court Costs 61,800 8%66,744 72,084 77,851 84,079
Other 56,000 2%57,120 58,262 59,427 60,616
Total Expenditures 7,496,251 7,958,441 8,449,618 8,971,620 9,526,401
Other Uses
Transfers Out 2,825,171 2%2,881,674 2,939,307 2,998,093 3,058,055
Total Other Uses 2,825,171 2,881,674 2,939,307 2,998,093 3,058,055
Total Expenses/Uses 10,321,422 10,840,115 11,388,925 11,969,713 12,584,456
Ending Fund Balance 10,171,794 10,120,143 10,009,661 9,832,471 9,579,938
Projected
2021-22
Budget
The City of Sanger, Texas Page 171 2021-2022 Official Budget
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 7, 2021
Introduction
The City of Sanger, Texas financial policies set forth the basic framework for the fiscal management of the City. These
policies were developed within the parameters established by applicable provisions of the Texas Local Government
Code and the Sanger City Charter. The policies are intended to assist the City Council and city staff in evaluating
current activities and proposals for future programs. The policies are to be reviewed on an annual basis and modified
to accommodate changing circumstances or conditions.
The scope of these policies generally spans accounting, auditing, financial reporting, internal controls, operating and
capital budgeting, revenue management, expenditure control and debt management, all to make it possible both: (a)
to present fairly and with full disclosure the financial position and results of financial operations of the City in conformity
to generally accepted accounting principles (GAAP), and (b) to determine and demonstrate compliance with finance-
related legal and contractual provisions.
It is the goal of the Statement of Financial Management Policies to enable the City to adhere to the principles of sound
municipal finance and to continue its long-term stable and positive financial condition.
Annual Budget
1. The fiscal year of the City of Sanger shall begin on October 1 of each calendar year and will end on September
30 of the following calendar year. The fiscal year will also be established as the accounting and budget year.
2. The City Manager, prior to August first of each year, shall prepare and submit to the City Secretary the annual
budget covering the next fiscal year. The budget shall provide a complete financial plan of all city funds and
activities and, except as required by law or the City Charter, shall be in such form as the Council may require.
The budget shall contain the following information:
a. The City Manager’s budget message outlining the proposed financial policies for the next fiscal year
with an explanation of any changes in expenditures from the previous year, any major changes in
policies, and a complete statement regarding the financial condition of the City. (Proposition 1
approved at an election held November 7, 2006 and certified by Resolution 11-19-06 adopted
November 20, 2006.)
b. An estimate of all revenues from taxes and other sources, including the present tax structure, rates,
and property valuations for the ensuing year;
c. A carefully itemized list of proposed expenses and revenues by fund, service type, and project for the
budget year, as compared to actual expenditures and revenues of the last ended fiscal year and the
projected final expenditures and revenues for the current fiscal year;
d. A description of all outstanding bond indebtedness, showing amount, date of issue, rate of interest,
and maturity date; also, any other indebtedness which the City has incurred and which has not been
paid;
e. A statement proposing any capital expenditures deemed necessary for undertaking during the next
budget year and the recommended provision for financing; and
f. Such other information as is required by City Council or deemed desirable by the City Manager.
The City of Sanger, Texas Page 190 2021-2022 Official Budget
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
The City of Sanger, Texas Page 194 2021-2022 Official Budget
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”).
The City of Sanger, Texas Page 195 2021-2022 Official Budget
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.
The City of Sanger, Texas Page 196 2021-2022 Official Budget
INVESTMENT POLICY
*The Sanger City Council approved the City’s Investment Policy on September 7, 2021
POLICY STATEMENT
It is the objective of the City of Sanger, Texas (“City”) that the administration of its funds and the investment of
those funds shall be handled in the highest public trust. Investments shall be made in a manner which will
provide the maximum security of principle invested through limitations and diversification while meeting the
daily cash flow needs of the city and conforming to all applicable federal, state, and local statutes, rules and
regulations governing the investment of public funds. The receipt of a market rate return will be secondary to
the requirements for safety and liquidity. The earning from investments shall be used in a manner that best
serves the public trust and interest of the City. This policy serves to satisfy the statutory requirements of
defining and adopting a formal investment policy and shall be reviewed annually for modifications. It is the
intent of the City to be in compliance with local law and the provisions of Public Funds Investment Act of the
Texas Government Code Chapter 2256.
SCOPE
This Investment Policy applies to the investment activities, all financial assets and funds held by the City of
Sanger, Texas. Funds covered and managed by this Investment Policy include:
A. General Fund – Used to account for resources traditionally associated with government, which are not
required to be accounted for in another fund.
B. Debt Service Fund – Used to account for resources to be used for the payment of principle, interest and
related costs on debt.
C. Enterprise Fund – Used to account for operations that are financed and operated in a manner similar
to private business enterprises.
D. Capital Improvement Fund – Used to account for resources to enable the acquisition or construction of
major capital facilities which are not financed by enterprise funds, internal service funds, or trust funds.
E. Special Revenue Funds – Used to account for proceeds from specific revenue sources which are
restricted to expenditures for specific purposes.
1. 4A Fund
2. 4B Fund
3. Employee Benefits Fund
INVESTMENT OBJECTIVES AND STRATEGY
It is the policy of the City that all funds shall be invested in conformance with state and federal regulations,
applicable bond ordinance requirements, and adopted Investment Policy. In accordance with the Public Funds
Investment Act, the following prioritized primary objectives, in accordance with the Texas Government Code
Section 2256.005(d) apply to the City’s investment strategy. Listed in order of their priority, these objectives
encompass:
A. Suitability – Understanding the suitability of the investment to the financial requirement of the City is
important. Any investment eligible in the Investment Policy is suitable for all City funds.
B. Safety – Preservation and safety of principal are the primary objectives of the Investment Policy.
Investments of the City shall be undertaken in a manner that seeks to insure the preservation of capital
in the overall portfolio. To obtain this goal, diversification is required in the portfolio’s composition.
The City of Sanger, Texas Page 197 2021-2022 Official Budget
The suitability of each investment decision will be made on the basis of these objectives. The City
prefers to invest in money market accounts, certificates of deposits, and United States government
backed agency discount notes.
C. Liquidity – The City’s investment portfolio will remain sufficiently liquid to meet operating requirements
that might be reasonably anticipated. The City’s investment portfolio will remain sufficiently liquid and
enable it to meet all operating requirements which might be reasonably anticipated.
D. Diversification – Investment maturities shall be staggered throughout the budget cycle to provide cash
flow based on the anticipated needs of the City. Diversifying the appropriate maturity structure will
reduce market cycle risk. Diversification of the portfolio will include diversification by maturity and
market sector and will include the use of a number of brokers/dealers for diversification and market
coverage. Competitive bidding will be used on each sale and purchase.
E. Yield – Attaining a competitive market yield, commensurate with the City’s investment risk constraints
and cash flow characteristic of the portfolio, is the desired objective. The City’s investment portfolio
shall be designed with the objective of attaining a market rate of return throughout budgetary and
economic cycles, taking into account the City’s risk constraints and the cash flow of the portfolio.
“Market rate of return” may be defined as the average yield of the current three-month U.S. Treasury
Bill or such other index that most closely matches the average maturity of the portfolio. The City’s
objective shall be a reasonably safe yield rate in accordance with payment schedules and other
investment goals.
Effective cash management is recognized as essential to good fiscal management. Cash management is
defined as the process of managing monies in order to ensure maximum cash availability. The City shall
maintain a comprehensive cash management program which includes collection of accounts receivable,
prudent investment of its available cash, disbursement of payments in accordance with invoice terms and the
management of banking services. The City staff will follow the “Prudent Person” statement relating to the
standard of care that must be exercised when investing public funds as expressed in the Texas Government
Code Section 2256.006(a-b). The Investment Officers shall avoid any transactions that might impair public
confidence in the City’s ability to govern effectively. The governing body recognizes that in diversifying the
portfolio, occasional measured unrealized losses due to market volatility are inevitable, and must be considered
within the context of the overall portfolio’s investment return, provided that adequate diversification has been
implemented. The prudence of the investment decision shall be measured in accordance with the tests set
forth in the Texas Government Code Section 2256.006(b).
It shall be the policy of the City not to invest in speculative instruments such as derivatives.
LEGAL LIMITATIONS, RESPONSIBILITIES AND AUTHORITY
Direct specific investment parameters for the investment of public funds in Texas are found in the Public Funds
Investment Act of the Texas Government Code Section 2256. The Interlocal Cooperation Contracts, Section
791, of the Texas Government Code authorizes local governments to participate in public funds investments
in conjunction with other local governments and agencies of the state of Texas. Section 791 along with Section
2256 of the Texas Government Code provides authorization for participation in investment pools to invest
public funds jointly with objectives of preservation and safety of principal, liquidity, and yield.
The City of Sanger, Texas Page 198 2021-2022 Official Budget
DELEGATION OF INVESTMENT AUTHORITY
The City Manager and the Finance Director acting on behalf of the City Council are designated as the
Investment Officers of the City and are responsible for investment management decisions and activities. The
Council is responsible for considering the quality and capability of staff, investment advisors, and consultants
involved in investment management and procedures. All participants in the investment process shall seek to
act responsibly as custodians of the public trust.
The Investment Officers shall develop and maintain written administrative procedures for the operation of the
investment program which are consistent with the investment policy. Procedures will include reference to
safekeeping, wire transfers, certificates of deposit, and fund accounts. Additional procedures will be
documented for the performance of wire transfer agreements; banking services contracts, and other
investment related activities.
The Investment Officers shall be responsible for all transactions undertaken and shall establish a system of
controls to regulate the activities of subordinate officials and staff. The Investment Officers shall designate a
staff person as a liaison/deputy in the event circumstances require timely action and the Investment Officers
are not available.
No officer or designee may engage in an investment transaction except as provided under the terms of this
policy and the procedures established by the Investment Officers and approved by the City Council.
PRUDENCE – STANDARD OF CARE
The standard of prudence to be used in the investment function shall be the “prudent person” standard and
shall be applied in the context of managing the overall portfolio. The Texas Government Code Section
2256.006(a) states Investments shall be made with judgment and care, under prevailing circumstances, that a
person of prudence, discretion, and intelligence would exercise in the management of the person’s own affairs,
not for speculation, but for investment, considering the probable safety of capital and the probable income to
be derived.
Limitation of Personal Liability
The Investment Officers and those delegated investment authority under this policy, when acting in
accordance with the written procedures and this policy and in accordance with the written procedures and this
policy and in accord with the Prudent Person Rule, shall be relieved of personal responsibility and liability in
the management of the portfolio provided that deviations from expectations for a specific security’s credit risk
or market price change or portfolio shifts are reported in a timely manner and that appropriate action is taken
to control adverse market effects.
INTERNAL CONTROLS
The Investment Officers shall establish a system of written internal controls which will be reviewed annually
with the independent auditor of the City. The controls shall be designed to prevent losses of public funds
arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial
markets, or imprudent actions by employees or Investment Officers of the City.
The City of Sanger, Texas Page 199 2021-2022 Official Budget
Cash Flow Forecasting
Cash flow forecasting is designated to protect and sustain cash flow requirements of the City. Supplemental
to the financial and budgetary systems, the Investment Officers will maintain a cash flow forecasting process
designed to monitor and forecast cash positions for investment purposes. Cash flow will include the historical
researching and monitoring of specific cash flow items, payables, and receivables as well as overall cash
position and patters.
AUTHORIZED INVESTMENTS
Acceptable investments under this policy shall be limited to the instruments listed below. The investments
shall be selected in a manner which promotes diversity of the market sector and maturity. The selection of
high-grade government investments and high-grade money market instruments is designed to assure the
marketability of those investments should the need for liquidity arise.
A. Obligations of the United States Government, its agencies and instrumentalities, and government
sponsoring enterprises, not to exceed two years to stated maturity;
B. Fully insured or collateralized certificates of deposit from a bank doing business in the State of Texas
and under the terms of a written depository agreement with that bank, not to exceed three years to the
stated maturity;
C. Money market funds authorized by the Public Funds Investment Act of the Texas Government Code
Chapter 2256.
D. Texas Local Government Investment Pools authorized by the Public Funds Investment Act of the
Texas Government Code Chapter 2256.
Additional types of securities approved for investment of public funds by Texas state statutes are not eligible
for investment by the City until this Investment Policy has been amended and the amended version approved
by the City Council authorizing investment of these additional types of securities.
Competitive Bidding Requirements
All securities, excluding certificates of deposit, will be purchased or sold after three (3) offers/bids are taken to
verify that the City is receiving fair market value/price for the investment.
Delivery versus Payment
All security transactions, including collateral for repurchase agreements, entered into by the City, shall be
conducted on a delivery versus payment (DVP) basis.
SAFEKEEPING AND COLLATERALIZATION
The laws of the State and prudent treasury management require that all purchased securities be bought on a
delivery versus payment basis and be held in safekeeping by either the City, an independent third-party
financial institution, or the City’s designated depository.
All safekeeping arrangements shall be designed by the Investment Officers and an agreement of the terms
executed in writing. The third-party custodian shall be required to issue safekeeping receipts to the City listing
each specific security, rate, description, maturity, cusip number, and other pertinent information. Each
safekeeping receipt will be clearly marked that the security is held for the City or pledged to the City.
The City of Sanger, Texas Page 200 2021-2022 Official Budget
All securities pledged to the City for certificates of deposit or demand deposits shall be held by an independent
third-party bank domiciled in Texas. The safekeeping bank may be written within the same holding company
as the bank, from which the securities are pledged.
Collateralization
Collateralization shall be required on all public funds of the City over the FDIC insurance coverage limit, and
in order to anticipate market changes and provide a level of additional security for all funds, the collateralized
level required will be 102% of the market value of the principal accrued interest.
PERFORMANCE EVALUATION AND REPORTING
The Investment Officers shall submit quarterly and annual reports to the City Council containing a written report
of investment transactions and investment positions as of the date of report. The report will be prepared jointly
by all involved in the investment activity and be signed by the Investment Officer(s).
DEPOSITORIES
The City will designate one banking institution through a competitive process as its central banking service
provider. This institution will be used for normal banking services including disbursements, deposits, and
lockbox. As a matter of ensuring liquidity and security should the funds deposited with the designated bank
be temporarily unavailable, the City will maintain an emergency reserve in another qualified bank.
INVESTMENT POLICY ADOPTION BY CITY COUNCIL
The City’s Investment Policy shall be formally approved and adopted by resolution of the City Council and
reviewed annually in accordance with the provisions of the Public Funds Investment Act of the Texas
Government Code Chapter 2256.
AMENDMENT
In the event Texas state law changes and the City cannot invest in the investments described by this policy,
this policy shall automatically be conforming to existing law.
The City of Sanger, Texas Page 201 2021-2022 Official Budget
DEBT SERVICE SCHEDULES
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 236,300 37,698 273,998 458,700 73,182 531,882 695,000 110,880 805,880
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2022 22,800 1,404 24,204 167,200 10,296 177,496 190,000 11,700 201,700
2023 24,000 720 24,720 176,000 5,280 181,280 200,000 6,000 206,000
Total 46,800 2,124 48,924 343,200 15,576 358,776 390,000 17,700 407,700
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 - - - 5,250,000 1,548,125 6,798,125 5,250,000 1,548,125 6,798,125
Purpose: to acquire and renovate a building and parking area to be used by the City’s public works department; to purchase
phone, alarm and computer equipment and office furniture for such building; and professional services rendered in connection
with this project.
Purpose: to pay for water and sewer system repairs and improvements, street repairs, drainage repairs and improvements,
and park repairs and improvements, and for professional services related to this project
Purpose: to pay for rehabilitation, reconstruction, addition and expansion of the waste water treatment plant; rehabilitation and
construction of wastewater lift stations and wastewater lines; construction of water lines and associated equipment and facilities
rehabilitation, reconstruction and construction of streets and drainage; rehabilitation of municipal facilities; and professional
services rendered in connection with this project.
Enterprise Fund: 88%Total
Certificates of Obligation, Series 2013
General Fund 34%Enterprise Fund: 66%Total
Certificates of Obligation, Series 2015
Enterprise Fund: 100%Total
Certificates of Obligation, Series 2007
General Fund: 0%
General Fund 12%
The City of Sanger, Texas Page 202 2021-2022 Official Budget
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 4,313,900 13,553,900 9,240,000 4,313,900 13,553,900
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 1,135,000 115,100 1,250,100 - - - 1,135,000 115,100 1,250,100
Purpose: to refund certain obligations (Combination Tax & Revenue Certificates of Obligations, Series 2009) of the City, and
professional services related thereto.
Purpose: to pay for the restoration, replacement, rehabilitation, and expansion of the wastewater and water systems, including
the treatment plant; street and drainable improvements; and professional services related thereto.
Certificates of Obligation, Series 2017
General Obligation Refunding Bonds, Series 2019
Enterprise Fund: 100%TotalGeneral Fund: 0%
General Fund 100%Enterprise Fund: 0%Total
The City of Sanger, Texas Page 203 2021-2022 Official Budget
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2022 - - - 55,000 551,896 606,896 55,000 551,896 606,896
2023 - - - 295,000 559,600 854,600 295,000 559,600 854,600
2024 - - - 320,000 550,750 870,750 320,000 550,750 870,750
2025 - - - 345,000 541,150 886,150 345,000 541,150 886,150
2026 - - - 395,000 534,250 929,250 395,000 534,250 929,250
2027 - - - 140,000 526,350 666,350 140,000 526,350 666,350
2028 - - - 135,000 523,550 658,550 135,000 523,550 658,550
2029 - - - 160,000 519,500 679,500 160,000 519,500 679,500
2030 - - - 160,000 514,700 674,700 160,000 514,700 674,700
2031 - - - 185,000 509,900 694,900 185,000 509,900 694,900
2032 - - - 260,000 504,350 764,350 260,000 504,350 764,350
2033 - - - 290,000 493,950 783,950 290,000 493,950 783,950
2034 - - - 290,000 482,350 772,350 290,000 482,350 772,350
2035 - - - 320,000 470,750 790,750 320,000 470,750 790,750
2036 - - - 370,000 457,950 827,950 370,000 457,950 827,950
2037 - - - 395,000 446,850 841,850 395,000 446,850 841,850
2038 - - - 1,620,000 435,000 2,055,000 1,620,000 435,000 2,055,000
2039 - - - 1,665,000 386,400 2,051,400 1,665,000 386,400 2,051,400
2040 - - - 1,715,000 336,450 2,051,450 1,715,000 336,450 2,051,450
2041 - - - 1,765,000 285,000 2,050,000 1,765,000 285,000 2,050,000
2042 - - - 1,820,000 232,050 2,052,050 1,820,000 232,050 2,052,050
2043 - - - 1,875,000 177,450 2,052,450 1,875,000 177,450 2,052,450
2044 - - - 1,930,000 121,200 2,051,200 1,930,000 121,200 2,051,200
2045 - - - 1,990,000 63,300 2,053,300 1,990,000 63,300 2,053,300
2046 - - - 120,000 3,600 123,600 120,000 3,600 123,600
Total - - - 18,615,000 10,228,296 28,843,296 18,615,000 10,228,296 28,843,296
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2022 6,600 5,174 11,774 48,400 37,942 86,342 55,000 43,116 98,116
2023 6,600 5,157 11,757 48,400 37,821 86,221 55,000 42,978 97,978
2024 31,200 5,134 36,334 228,800 37,652 266,452 260,000 42,786 302,786
2025 30,600 4,956 35,556 224,400 36,348 260,748 255,000 41,304 296,304
2026 31,200 4,690 35,890 228,800 34,395 263,195 260,000 39,085 299,085
2027 31,800 4,341 36,141 233,200 31,833 265,033 265,000 36,174 301,174
2028 31,800 3,889 35,689 233,200 28,521 261,721 265,000 32,410 297,410
2029 33,000 3,390 36,390 242,000 24,860 266,860 275,000 28,250 303,250
2030 33,000 2,786 35,786 242,000 20,431 262,431 275,000 23,217 298,217
2031 34,200 2,149 36,349 250,800 15,761 266,561 285,000 17,910 302,910
2032 34,800 1,472 36,272 255,200 10,795 265,995 290,000 12,267 302,267
2033 34,800 741 35,541 255,200 5,436 260,636 290,000 6,177 296,177
Total 339,600 43,879 383,479 2,490,400 321,794 2,812,194 2,830,000 365,673 3,195,673
Purpose: to refund certain obligations (Combination Tax & Revenue Certificates of Obligations, Series 2013) of the City, and
professional services related thereto.
Purpose: to pay for the expansion and improvements to the City’s waster and sewer system; system renovations and line
relocations to the City’s electric utility system; city-wide street repairs and improvements; and professional services related
thereto.
Certificates of Obligation, Series 2021A
General Fund: 0%Enterprise Fund: 100%Total
General Fund: 0%Enterprise Fund: 100%Total
Certificates of Obligation, Series 2021B
The City of Sanger, Texas Page 204 2021-2022 Official Budget
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 144,809 9,796 154,605 - - - 144,809 9,796 154,605
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2022 321,790 62,321 384,111 719,900 1,164,991 1,884,891 1,041,690 1,227,312 2,269,002
2023 336,252 50,086 386,338 977,000 1,153,260 2,130,260 1,313,252 1,203,346 2,516,598
2024 343,467 37,282 380,749 1,026,400 1,124,142 2,150,542 1,369,867 1,161,424 2,531,291
2025 304,700 24,792 329,492 1,060,300 1,097,742 2,158,042 1,365,000 1,122,534 2,487,534
2026 318,700 13,404 332,104 1,131,300 1,071,801 2,203,101 1,450,000 1,085,205 2,535,205
2027 76,000 6,285 82,285 1,169,000 1,043,259 2,212,259 1,245,000 1,049,544 2,294,544
2028 31,800 3,889 35,689 1,243,200 1,006,796 2,249,996 1,275,000 1,010,685 2,285,685
2029 33,000 3,390 36,390 1,302,000 965,560 2,267,560 1,335,000 968,950 2,303,950
2030 33,000 2,786 35,786 1,342,000 921,325 2,263,325 1,375,000 924,111 2,299,111
2031 34,200 2,149 36,349 1,410,800 874,861 2,285,661 1,445,000 877,010 2,322,010
2032 34,800 1,472 36,272 1,525,200 826,082 2,351,282 1,560,000 827,554 2,387,554
2033 34,800 741 35,541 1,600,200 770,592 2,370,792 1,635,000 771,333 2,406,333
2034 - - - 1,710,000 712,063 2,422,063 1,710,000 712,063 2,422,063
2035 - - - 1,795,000 644,406 2,439,406 1,795,000 644,406 2,439,406
2036 - - - 1,905,000 573,294 2,478,294 1,905,000 573,294 2,478,294
2037 - - - 1,980,000 510,250 2,490,250 1,980,000 510,250 2,490,250
2038 - - - 1,620,000 435,000 2,055,000 1,620,000 435,000 2,055,000
2039 - - - 1,665,000 386,400 2,051,400 1,665,000 386,400 2,051,400
2040 - - - 1,715,000 336,450 2,051,450 1,715,000 336,450 2,051,450
2041 - - - 1,765,000 285,000 2,050,000 1,765,000 285,000 2,050,000
2042 - - - 1,820,000 232,050 2,052,050 1,820,000 232,050 2,052,050
2043 - - - 1,875,000 177,450 2,052,450 1,875,000 177,450 2,052,450
2044 - - - 1,930,000 121,200 2,051,200 1,930,000 121,200 2,051,200
2045 - - - 1,990,000 63,300 2,053,300 1,990,000 63,300 2,053,300
2046 - - - 120,000 3,600 123,600 120,000 3,600 123,600
Total 1,902,509 208,597 2,111,106 36,397,300 16,500,873 52,898,173 38,299,809 16,709,470 55,009,279
Total
General Fund: 100%
General Fund Enterprise Fund
Enterprise Fund: 0%Total
Spirit of Texas Street Equipment
Total Debt
Purpose: to purchase rolling stock and heavy equipment to be used in the City’s street department.
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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 2021 bonds.
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CITY OF SANGER MONTHLY REPORT FOR SEPTEMBER 2021
To keep the citizens of Sanger informed on the City’s progress
and performance, we publish this monthly report. The report
from September 2021 is included here to supplement the
performance indicators included in this document.
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2021 TAX RATE CALCULATION WORKSHEET
Texas Tax Code §26.04(c) requires the calculation of 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. Texas Tax Code § 26.04(e-5) requires this calculation form be included in the annual budget document.
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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.
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.
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Encumbrances
Commitments related to unperformed (executory)
contracts for goods and services.
Enterprise Fund
A proprietary fund type used to report activity for
which a fee is charged to external users for goods or
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.
Fiduciary Fund
A fund type used to report assets held in a trustee or
agency position for other entities.
Fund
An independent fiscal and accounting entity with a
self-balancing set of accounts recording cash and/or
other resources together with all liabilities, obligations,
reserves, and equities which are segregated for the
purpose of carrying on specific activities or attaining
certain objectives.
Fund Balance (Equity)
The difference between fund assets and fund liabilities
reported in the Town’s governmental funds. For
Budget presentation purposes, Fund Balance shall be
defined as Unassigned Fund Balance for
governmental funds and as Net Working Capital for
proprietary funds.
FY
Acronym for Fiscal Year.
GAAP
Acronym for Generally Accepted Accounting
Principles, which are a collection of rules and
procedures that set the basis for the fair presentation
of financial statements. The accounting and reporting
policies of the Town conform to the GAAP applicable
to state and local governments.
GASB
Acronym for Government Accounting Standards
Board, an independent, non-profit agency responsible
for the promulgation of accounting and financial
reporting procedures for governmental entities.
General Fund
General Operating Fund of the Town, accounting for
the resources and expenditures related to the
generally recognized governmental services provided.
Governmental Funds
Funds generally used to account for tax-supported
activities. There are five (5) types of governmental
funds; the general fund, special revenue funds, debt
services funds, capital projects funds and permanent
funds.
HOT
Acronym for Hotel Occupancy Tax.
I&I
Acronym for Inflow & Infiltration. Inflow happens when
groundwater and stormwater seep into sanitary sewer
systems through private and public defects within the
collection system. Infiltration is when groundwater
enters the sanitary sewer system through faulty pipes
or manholes.
I&S
Acronym for Interest & Sinking.
Infrastructure
Public domain fixed assets such as roads, bridges,
curbs and gutters, streets and sidewalks, drainage
systems, lighting systems and similar assets that are
immovable and of value only to the government unit.
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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
Major Fund
A fund whose revenues, expenditures, assets or
liabilities are greater than ten percent of
corresponding totals and at least five percent of the
aggregate amount for all governmental and enterprise
funds.
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.
Proprietary Fund
A fund type used to account for activities that involve
business-like operations.
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.
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.
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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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