2022-2023 Adopted BudgetOFFICIAL BUDGET
FISCAL YEAR –
Local Government Code Sec. 102.007 requires that 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
$689,440 (12.13%), and of that amount $192,373 is tax revenue to be raised
from new property added to the tax roll this year.
Total debt obligation for the City of Sanger secured by property taxes: $1,726,995 (principal and scheduled interest
payments)
CITY OF SANGER, TEXAS
ANNUAL BUDGET
OCTOBER 1, 2022 – SEPTEMBER 30, 2023
SUBMITTED TO
THE MAYOR AND CITY COUNCIL
SEPTEMBER 19, 2022
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 1 Official Budget 2022-23
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, 2021. 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 2 Official Budget 2022-23
TABLE OF CONTENTS
INTRODUCTION
Budget Message ................................................................................................................ 8
Strategic Planning for Results .......................................................................................... 18
Strategic Goals ................................................................................................................. 19
Sanger 2040 Comprehensive Plan ................................................................................... 20
Organization Chart ........................................................................................................... 21
Authorized Personnel ....................................................................................................... 22
Budget Calendar .............................................................................................................. 23
The Budget Process ......................................................................................................... 24
List of Funds ..................................................................................................................... 26
Fund Relationship with Functional Areas ......................................................................... 27
About Sanger ................................................................................................................... 26
BUDGET SUMMARY
2022-2023 Budget at a Glance ......................................................................................... 34
2022-2023 Budget by Fund .............................................................................................. 36
Revenues, Expenditures & Changes in Fund Balance ..................................................... 38
Combined Funds Budget Summary (Detailed) ................................................................. 42
Combined Funds Budget Summary.................................................................................. 44
FUNDS IN DETAIL
GENERAL FUND
Overview .......................................................................................................................... 46
Budget Summary .............................................................................................................. 47
Revenues ......................................................................................................................... 49
Departmental Budgets
Police .................................................................................................................... 54
Animal Control ..................................................................................................... 56
Fire ........................................................................................................................ 58
Municipal Court ..................................................................................................... 60
Development Services .......................................................................................... 62
Streets .................................................................................................................. 64
Parks ..................................................................................................................... 66
Library ................................................................................................................... 68
Solid Waste ........................................................................................................... 70
Transfers to Other Funds ...................................................................................... 72
DEBT SERVICE FUND
Overview .......................................................................................................................... 74
Budget Summary .............................................................................................................. 75 Expenditures .................................................................................................................... 77
Debt Service Requirements .............................................................................................. 78
The City of Sanger, Texas Page 3 Official Budget 2022-23
TABLE OF CONTENTS (continued)
ENTERPRISE FUND
Overview .......................................................................................................................... 80
Budget Summary .............................................................................................................. 81
Revenues ......................................................................................................................... 83
Departmental Budgets
Water .................................................................................................................... 84
Waste Water ......................................................................................................... 86
Electric .................................................................................................................. 88
Transfers to Other Funds ...................................................................................... 90
ENTERPRISE DEBT SERVICE FUND
Overview .......................................................................................................................... 92
Budget Summary .............................................................................................................. 93
Expenditures .................................................................................................................... 95
Debt Service Requirements .............................................................................................. 96
INTERNAL SERVICE FUND
Overview .......................................................................................................................... 96
Budget Summary .............................................................................................................. 97
Departmental Budgets
City Council ......................................................................................................... 102
Administration ..................................................................................................... 104
City Secretary ..................................................................................................... 106
Legal ................................................................................................................... 108
Public Works Administration ............................................................................... 110
Finance ............................................................................................................... 112
Human Resources .............................................................................................. 114
Engineering ......................................................................................................... 116
Marketing ............................................................................................................ 118
Fleet Services ..................................................................................................... 120
Facilities .............................................................................................................. 121
Non-Departmental ............................................................................................... 124
4A CORPORATION FUND
Overview ........................................................................................................................ 126
Budget Summary ............................................................................................................ 127
Revenues ....................................................................................................................... 129
Departmental Budget
Economic Development ...................................................................................... 130
4B CORPORATION FUND
Overview ........................................................................................................................ 132
Budget Summary ............................................................................................................ 133
The City of Sanger, Texas Page 4 Official Budget 2022-23
TABLE OF CONTENTS (continued)
4B CORPORATION FUND
Revenues ....................................................................................................................... 135
Departmental Budget
Economic Development Expenditures ................................................................ 136
SPECIAL REVENUE FUNDS
Overview ........................................................................................................................ 138
Budget Summary ............................................................................................................ 139
Combined Schedule of Special Revenue Funds ............................................................ 140
Hotel Occupancy Tax Fund ............................................................................................ 141
General Storm Recovery Fund ....................................................................................... 141
Electric Storm Recovery Fund ........................................................................................ 142
Beautification Fund ......................................................................................................... 142
Library Restricted Fund .................................................................................................. 143
Parkland Dedication Fund .............................................................................................. 143
Roadway Impact Fee Fund ............................................................................................ 144
Court Security Fund........................................................................................................ 144
Court Technology Fund .................................................................................................. 145
Child Safety Fund ........................................................................................................... 145
Police Donations Fund ................................................................................................... 146
Fire Donations Fund ....................................................................................................... 146
Park Donations Fund ...................................................................................................... 147
Library Donations Fund .................................................................................................. 147
CAPITAL PROJECTS AND CAPITAL IMPROVEMENT PLAN
Overview ........................................................................................................................ 150
Budget Summary ............................................................................................................ 151
Capital Projects Fund ..................................................................................................... 152
Enterprise Capital Projects Fund .................................................................................... 153
Capital Improvement Plan .............................................................................................. 154
Capital Projects Fund Five Year Summary ..................................................................... 158
Enterprise Capital Projects Five Year Summary ............................................................ 160
APPENDIX
General Fund Five Year Financial Projection ................................................................. 164
Approved Departmental Capital Equipment Requests ................................................... 166
Financial Management Policy ......................................................................................... 188
Investment Policy ........................................................................................................... 195
Debt Service Schedules ................................................................................................. 200
S&P Global Rating Report .............................................................................................. 204
2021 Tax Rate Calculation Worksheet ........................................................................... 212
Glossary of Terms .......................................................................................................... 223
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The City of Sanger, Texas Page 6 Official Budget 2022-23
IN
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The City of Sanger, Texas Page 7 Official Budget 2022-23
BUDGET MESSAGE
September 19, 2022
Introduction
We are pleased to present the FY 2022-2023 Budget for the City of Sanger.
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
current market conditions and future challenges during the process.
The City of Sanger is still experiencing a period of accelerated growth. Permit numbers for new residential and
commercial projects continue to increase at a consistent pace. Additionally, the City has experienced a record number
of requests for large residential subdivisions and mixed-use projects. The City will continue to balance this growth with
the quality and levels of service our residents expect; while ensuring the sustainability of our community and addressing
future needs. The staff has prioritized that all of this be achieved within the framework of fiscal responsibility.
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 12 months, the city has had to adapt and adjust to changes in management, inflation rates, and supply
chain shortages. Inflation rates continue to rise to historic levels and are projected to remain high at least through the
first quarter of 2023. This tends to not only impact the City’s purchasing power but also affect lending rates. Supply
chain issues will continue to impact project timelines and costs through 2023.
The housing market is still strong, and demand continues to be high due to the area’s housing shortage. 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 2021-2022 should end the year above projections. For FY 2022-2023 we
are projecting General Fund Sales Tax Revenues of $1,500,000.
The City of Sanger, Texas Page 8 Official Budget 2022-23
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.
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 2022 - 2023. The IH-35 Expansion project has entered the engineering
phase and the relocation of utilities will begin in FY 2022-2023. An advanced metering system installation will also be
complete in the upcoming fiscal cycle.
FY 2021- 2022 Budget Highlights
Capital Equipment
To request departmental capital expenditures, city department directors will complete a request form for each requested
expenditure. During individual 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.
The City of Sanger, Texas Page 9 Official Budget 2022-23
The proposed budget includes the following Capital Equipment.
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
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
Due to the City’s challenges with recruitment and retention, I am proposing a substantial change in our compensation
package. First, we are adjusting pay bands for all staff based on market research of wages in comparable communities.
The staff below the department head level will be moved to the new base wage for their band or 5% if they are already
within the band. Second, I am proposing a move from the 6% deposit rate on retirement be increased to 7% in line with
most of our market cities’ rates. Lastly, I am recommending that 6% be allocated for employee merit increases this
year. The new review system uses a weighted measure in which this percentage will be awarded at 2%. 4%, and 6%
levels depending upon performance. In the current economic climate, it is imperative that we stay competitive on wages
and benefits to keep from continually 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 and one (1) Clerk/Property Room Technician in the Police Department; one (1) Assistant
Fire Chief and three (3) Full-Time Firefighter/Paramedics in the Fire Department; one (1) Maintenance Worker in the
Department Category Description Amount
Police Capital Improvements Facilities Renovation 11,500$
Police Computer Hardware Laserfiche 12,916$
Police Equipment Electronic Ticket Writers 90,103$
Police Public Safety Equipment JTC Claw Go Slings 6,175$
Police Public Safety Equipment Evidence Lockers 6,742$
Police Vehicles New Patrol Vehicle 67,695$
Fire Equipment Generator 34,164$
Fire Equipment Battery Operated Extraction Equipment 42,500$
Fire Vehicles Ambulance 300,000$
Fire Vehicles Type I Fire Engine 925,000$
Streets Equipment Trailer 11,000$
Streets Equipment Combination Drum Loader 52,886$
Streets Equipment Tractor Loader 80,118$
Streets Vehicles Pickup Truck 49,131$
Parks Capital Improvements New Park Plan 18,000$
Water Vehicles Pickup 49,132$
Electric Equipment SCADA System 200,000$
Facilities Capital Improvements Public Works Conference Room Remodel 15,390$
Facilities Capital Improvements Exterior Painting 22,000$
Facilities Capital Improvements City Hall Conference Room Remodel 22,815$
Facilities Capital Improvements Public Works Building New Roof 26,640$
The City of Sanger, Texas Page 10 Official Budget 2022-23
Street Department; one (1) Grounds Maintenance Worker in the Parks Department; and two (2) Utility Workers in the
Water Department.
Operating Expenses
We do not directly control many of our operating expenses like health care costs and the price of fuel. Absorbing these
costs can leave very little extra money left for the expansion of services. Any proposed increases in operating costs
must be accompanied by written justification from the department head. All of the department heads have done a good
job in their proposed budgets of keeping operating expenses in check.
Capital Projects
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 improvements to the electrical distribution system. A
five-year Capital Projects Summary is included in this document.
Reserve
In 2014 the City reached its goal of increasing emergency reserves to $2,000,000. In addition to these reserves, the
city has two funds that account for reserves earmarked specifically for recovery from storm damage. The Electric
Storm Recovery Fund has approximately $1.2M 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
$700,000 For 2022-2023, an additional $300,000 will be transferred to the General Storm Recovery Fund.
SWOT Analysis
A SWOT analysis is a look at the city’s Strengths, Weaknesses, Opportunities and Threats (SWOT). It is intended to
give the reader a strategic perspective of current and future issues. These issues have an effect on both revenues and
expenditures.
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
2017 2018 2019 2020 2021
Contingency Reserve Funds Five Year History
General Fund Enterprise Fund Electric Storm Recovery General Storm Recovery
The City of Sanger, Texas Page 11 Official Budget 2022-23
Strengths
The local economy remains strong as indicated by the steady increase in construction. The unemployment rate has
adjusted in Denton County and remains lower than the state average. 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 continue to 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.
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. High demand for homes and a short supply of available properties
continue 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 $458,262. The same report values the
average home in Sanger at $256,487. 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
The City of Sanger, Texas Page 12 Official Budget 2022-23
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.
The increase in requests for special districts, such as Municipal Utility Districts (MUDs), continues to flood our region.
The ease at which these districts can be created has reduced the City’s leverage for mutually beneficial development
agreements that would bring many of these districts into the City’s taxing jurisdiction. Instead, these districts tend to fall
outside our municipal boundaries but require high expenditure services, primarily fire and emergency medical services,
subsidized by Sanger’s General Fund.
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 30 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 continue to
encourage a greater mix in housing and we are still seeing those 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 $256,487. At that value, a home will generate approximately $1,625 in city property
tax each year. In comparison, a $350,000 home generates approximately $2,218 at the same tax rate. Simply put,
higher-priced homes translate into lower property taxes and increased services for everyone.
Commercial Development
Commercial development continues to progress at a steady pace. Sanger is experiencing some commercial growth
and should see more as the IH-35 and 455 expansion projects begin and work towards final completion. The good
news is that Sanger has plenty of developable commercial property. We have invested heavily in bringing 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
High inflation rates and continued supply chain shortages will be our biggest threat this fiscal year. 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.
The City of Sanger, Texas Page 13 Official Budget 2022-23
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 likely.
Another significant threat 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 will continue to 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.
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.
The City of Sanger, Texas Page 14 Official Budget 2022-23
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. This year’s budget includes funding to have the rate study updated.
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.
The City of Sanger, Texas Page 15 Official Budget 2022-23
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 V
of this plan is included in the budget, providing $340,000 for street improvements.
Park System – The 4B Fund budget includes $349,000 for renovations to Porter Park, $65,000 for concept plans for a
new downtown park, and $65,000 for a miracle field. In the General Fund, the Parks Department includes $18,000 for
concept plans for future park expansion.
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 an estimated 9,470 in 2021.
The City of Sanger, Texas Page 16 Official Budget 2022-23
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.
Conclusion
The fiscal condition of the City is strong. The commitment to conservative financial policies has positioned Sanger well
for the future. This budget again demonstrates a conservative approach to assist us in remaining financially stable. It
reflects our commitment to improving the community where we can by utilizing outlays for additions and improvements
to amenities and infrastructure, as well as the maintenance of existing assets.
Information on the City’s current and past year budgets, as well as other financial information, is available on the City’s
website at https://www.sangertexas.org/page/finance_transparency.
I would like to thank Clayton Gray for the work he has done in the preparation of this budget, and for providing the
historical data on the funds presented. I would like to thank our department heads. They have done a tremendous job
of managing their departments through the immense challenges of the past several years by working as a team to
provide our community with the highest level of service. I also want to thank the Mayor and Council for their support
and leadership. Staff looks forward to working with you all during the implementation of this budget.
Respectfully submitted,
John Noblitt
City Manager
The City of Sanger, Texas Page 17 Official Budget 2022-23
STRATEGIC PLANNING FOR RESULTS
STRATEGIC GOALS
SANGER 2040
COMPREHENSIVE PLAN
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 strategic goals a (page
21) and the Sanger 2040 Comprehensive Plan
(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 2022-2023 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 18 Official Budget 2022-23
STRATEGIC GOALS
Several years ago, the Sanger City Council adopted a plan to provide guidance for the future which included a
specific set of goals, which are tangible directives raised by citizens to guide the development of the City. 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.
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 19 Official Budget 2022-23
SANGER 2040 COMPREHENSIVE PLAN
The City worked with a third-party consultant to prepare a comprehensive plan tailored to meet Sanger’s vision and
goals over the next 20 to 30 years. Visit https://www.sanger2040plan.com for more details on the Plan.
Land Use
& Pattern of
Development
Community
Character
Economic
Development
Housing
& Neighborhoods
Infrastructure
Parks
& Environment
Transportation
/Mobility
Downtown
City
Government Community
Health
Education
Resilience
& Flexibility
The City of Sanger, Texas Page 20 Official Budget 2022-23
ORGANIZATIONAL CHART
The City of Sanger, Texas Page 21 Official Budget 2022-23
AUTHORIZED PERSONNEL
2020-2021 2021-2022 2022-23
Police 16.0 18.0 20.0
Animal Control 1.0 1.0 1.0
Fire 34.0 35.0 39.0
Municipal Court 4.0 4.0 4.0
Development Services 6.0 6.0 6.0
Streets 4.0 4.0 5.0
Parks 4.5 4.5 6.4
Recreation 1.0 1.0 0.0
Library 6.0 6.0 6.0
General Fund Totals 76.5 79.5 87.4
Water 6.0 7.0 9.0
Waste Water 3.0 3.0 3.0
Electric 8.0 8.0 8.0
Enterprise Fund Totals 17.0 18.0 20.0
Administration 3.0 5.0 2.0
Public Works Administration 1.0 1.0 2.0
City Secretary 0.0 0.0 1.0
Legal 0.0 0.0 1.0
Finance 6.0 6.0 6.0
Human Resources 0.0 0.0 1.0
Engineering 2.5 0.0 0.0
Marketing 0.0 1.0 1.0
Fleet Services 1.0 0.0 0.0
Facilities 0.0 0.0 0.6
Internal Service Fund Totals 13.5 13.0 14.6
4A Economic Development 1.0 0.5 0.5
4A Fund Totals 1.0 0.5 0.5
4B Economic Development 0.0 0.5 0.5
4B Fund Totals 0.0 0.5 0.5
Total Authorized Personnel 108.0 111.5 123.0
NOTE: Throughout the Budget, detailed position information is presented with each Department
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Fund & Department
The following ten positions are new this year:
Police Department – One Police Officer & one Clerk/Property Room Tech
Fire Department – One Assistant Fire Chief and Three Full-Time
Firefighter/Paramedics
Streets – One Maintenance Worker
Parks Department – One Grounds Maintenance Worker
Water Department – Two Utility Workers
The City of Sanger, Texas Page 22 Official Budget 2022-23
BUDGET CALENDAR
Action
Monday, March 28, 2022 - Wednesday, March 30, 2022
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 - Thursday, June 30, 2022
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, September 6, 2022
Tuesday, July 5, 2022
Monday, July 18, 2022
Monday, July 25, 2022
Monday, August 1, 2022
Monday, August 15, 2022
Saturday, August 27, 2022 Sunday, August 28, 2022-
Thursday, June 30, 2022
THE CITY OF SANGER, TEXAS
BUDGET CALENDAR FY 2022-2023
Date(s)
Tuesday, April 5, 2022
Tuesday, May 10, 2022
Departmenl
Mid-Year
Budget
Review
Meeting
Review of
Department
Requests
for new
Budget
Preliminary
Budget
Completed
Tax Roll is
Certified
Proposed
Budget
Presented
to City
Council
Public
Hearings
on Budget
& Tax Rate
Budget and
Tax Rate
are
Adopted
The City of Sanger, Texas Page 23 Official Budget 2022-23
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 and inflation
have 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 and property tax rate 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 24 Official Budget 2022-23
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 25 Official Budget 2022-23
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
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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.
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The City of Sanger, Texas Page 26 Official Budget 2022-23
FUND RELATIONSHIPS 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,
City Secretary,
Legal, Finance,
Human
Resources,
Facilities
Public Works
Administration
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
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The City of Sanger, Texas Page 27 Official Budget 2022-23
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 28 Official Budget 2022-23
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 29 Official Budget 2022-23
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 9,470 (01/01/2022 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 30 Official Budget 2022-23
LOCAL EVENTS
Sanger takes pride in the small-town charm it
offers. Although many events were cancelled
as a result of the COVID-19 pandemic, the
City began offering more regular events during
the past year. Here are some of the events
that usually happen each year in Sanger.
FEBRUARY Mother-Son Valentine Dance
MARCH Spring Clean Up Day
APRIL City-wide Easter Egg Hunt
JUNE Summer Reading Program
JULY Freedom Fest
SEPTEMBER Sanger “Sellabration” Market
Adult Kickball league
Fishing Derby
OCTOBER Halloween Trick or Treat
DECEMBER Four Days of Christmas
Christmas Parade
Santa Around Town
ONGOING Yoga Classes
Baseball & Softball Leagues
Concerts in the Park
Preschool Story Time
Movies in the Park
The City of Sanger, Texas Page 31 Official Budget 2022-23
STATISTICS
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
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
8,
8
3
9
9,
4
7
0
0
2,000
4,000
6,000
8,000
10,000
19
2
0
19
3
0
19
4
0
19
5
0
19
6
0
19
7
0
19
8
0
19
9
0
20
0
0
20
1
0
20
2
0
20
2
2
Population Growth 1,2
11%
Under 5
13%
5 to 14
12%
15 to 24
15%
25 to 34
16%
35 to 44
11%
45 to 54
10%
55 to 64
6%
65 to 74
6%
Over 75
Population Age Distribution 1
MAJOR EMPLOYERS
1,000+ Employees:
• Wal-Mart Distribution Center
200 – 499 Employees:
• R & L Carriers
• 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:
• Holiday Inn Express
• Hollingsworth Manufacturing
• McClain’s RV Super Store
• Miguelito’s Mexican Restaurant
• 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 32 Official Budget 2022-23
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The City of Sanger, Texas Page 33 Official Budget 2022-23
2022-2023 BUDGET AT A GLANCE
WHERE DOES THE MONEY COME FROM?
Charges for Services
$14,004,406
51%
Property Taxes
$6,242,940
23%
Fines, Fees, Licenses &
Permits
$2,267,286
8%
Sales & Mixed
Drink Taxes
$3,111,000
11%
Franchise Fees
$1,009,895
4%
Other
$856,150
3%
TOTAL REVENUES = $27.5 MILLION (EXCLUDES OTHER SOURCES)
The City of Sanger, Texas Page 34 Official Budget 2022-23
HOW IS THE MONEY USED?
Capital Assets /
Infrastructure
$19,243,680
42%
Public Works/Utilities
$11,257,342
25%
Public Safety
$6,467,582
14%
General Government
$3,522,860
8%
Debt Service
$2,469,315
5%
Economic & Community
Development
$1,566,600
3%
Culture &
Recreation
$1,258,476
3%
Total Expenditures = $45.8 Million (Excludes Inter-Fund Transfers)
The City of Sanger, Texas Page 35 Official Budget 2022-23
2022-2023 BUDGET BY FUND
REVENUES BY FUND
Enterprise Fund
$13,121,406
48%
General Fund
$11,274,081
41%
Enterprise Capital
Projects Fund
$900,000
3%
4A Fund
$822,000
3%
4B Fund
$830,000
3%
Special Revenue Funds
$301,250
1%Debt Service Fund
$159,158
1%
Capital Projects Fund
$45,000
0%
Total Revenues = $27.5 Million (EXCLUDES OTHER SOURCES)
The City of Sanger, Texas Page 36 Official Budget 2022-23
EXPENDITURES BY FUND
Enterprise Capital
Project Fund
$16,177,910
35%
Enterprise Fund
$10,107,342
22%
General Fund
$10,560,328
23%
Internal Service
Fund
$3,483,760
8%
Enterprise Debt
Service Fund
$2,132,761
5%
Capital Projects Fund
$2,165,000
5%
4B Fund
$644,050
1%
Debt Service Fund
$336,554
1%
4A Fund
$139,050
0%
Special Revenue Funds
$39,100
0%
Total Expenditures = $45.8 Million (Excludes Inter-Fund Transfers)
The City of Sanger, Texas Page 37 Official Budget 2022-23
REVENUES, EXPENDITURES AND 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 2022-2023 budget, three revenue sources account for 85% 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 $14,004,406, which is 51% 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 $12,742,406, these combined charges for services accounts for 46% of the City’s projected revenues.
Water revenues of $2,334,878 are an increase of $92,128 (4%) over last year’s projection of $2,242,750.
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 $2,715,028 are an increase of $211,715 (8%) over last year’s projection of
$2,503,313. Revenues have steadily grown through the years, the result of both increasing population and
occasional changes in the rate structure. Waste Water revenues are expected to rise in future years, the result
of continued growth.
Electric revenues of $7,692,500 are a slight decrease of $48,830 (1%) from last year’s projection of
$7,741,330. The City has reevaluated projections for Electric revenues over the past several years and has
adjusted revenue estimates as necessary. Electric revenues are expected to rise in future years, the result of
continued growth.
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22
Enterprise Fund Charges for Services Past 10 Years
Water Revenues Waste Water Revenues Electric Revenues
The City of Sanger, Texas Page 38 Official Budget 2022-23
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. This budget includes funding to have the
rate study updated and projected for the next five years.
General Fund Charges for Services
General Fund Charges for services includes billing for Sanitation and Recycling Services. These charges total
$1,262,000 and account for 5% of total revenues. This amount is an increase of 16% over last year’s projection of
$1,086,644, the result of new residential and commercial properties utilizing services.
Property Taxes
The collection of Property Taxes accounts for a total of $6,204,158 or 23% 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 $598,172 (11%) over the prior year projection
of $5,605,986. Property Tax revenues are expected to continue to rise in future years, the result of continued growth.
The Sanger City Council approved Ordinance 09-21-21 on September 7, 2021, setting the property tax rate at
$0.633711 per $100 valuation for the 2021-22 budget year. For 2022-23, a lowered tax rate of $0.589497 is proposed.
Sales Taxes
The collection of Sales Taxes accounts for a total of $3,100,000 (11%) 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 2022-23 are an increase of 17% over those projected for 2021-22 at $2,658,672. Sales Tax revenues are
expected to rise in future years, the result of continued growth.
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2021-22
Property Tax Revenues Past 10 Years
The City of Sanger, Texas Page 39 Official Budget 2022-23
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 2022-2023 budget, these three categories
combined total 83% of all expenditures.
Maintenance and Operations
With a total of $7,907,008, Maintenance and Operations expenditures account for 17% of total expenditures. The bulk
of this amount ($7,254,795) 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 $9,334,800, Salaries and Benefits account for 20% of total expenditures. The General Fund accounts
for $5,659,7000 of this amount. The General Fund includes 87.4 (71%) of the City’s 123 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 $20,915,417, Capital Expenditures account for 46% of total expenditures. The bulk of this amount
($16,227,510) is budgeted in the Enterprise Capital Projects Fund. The major components of this amount are
$9.972.510 for the relocation of City utilities along Interstate 35, $3,200,000 for a new water and electric meter reading
system, and $1,200,000 for water system improvements.
The City of Sanger, Texas Page 40 Official Budget 2022-23
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:
4A Fund
For the budget year, the 4A Fund is projected to have an increase in Fund Balance of $652,950 (19%). 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 for major projects in future years.
Capital Projects Fund
The Capital Projects Fund is projecting a 73% decrease ($2,120,000) in Fund Balance this year. The funds balance
has grown over the past years, and will be utilized in this and future years on projects. During 2022-23, these projects
include a street rehabilitation program, utility program, improvements to Marion Road, improvements to the downtown
Sanger area, and the starting the process of constructing a joint public safety facility.
Enterprise Capital Projects Fund
The Enterprise Capital Projects Fund is projecting a decrease in Fund Balance of $1,327,510 (-35%). Major projects
include the relocation of utilities along I-35, a new water and electric metering system, and water system improvements.
Special Revenue Funds
The Special Revenue Funds are projecting an overall increase in Fund Balance of $562,150 (15%). The majority of
this increase is a $300,000 projected increase in the General Storm Recovery Fund and a $200,000 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.
Fund
Projected
Fund Balance,
10/01/2021
Revenues &
Other Sources
Expenditures
& Other Uses
Projected
Fund Balance,
10/01/2022
Percent
Change
General Fund 11,257,737 12,241,832 12,241,832 11,257,737 0.0%
Debt Service Fund 797,291 371,985 388,089 781,187 -2.0%
Enterprise Fund 21,021,290 14,432,598 14,432,598 21,021,290 0.0%
Enterprise Debt Service Fund (23,755) 2,158,000 2,132,761 1,484 0.0%
Internal Service Fund 431,207 3,483,760 3,483,760 431,207 0.0%
4A Fund 3,411,016 822,000 154,050 4,078,966 19.6%
4B Fund 2,258,648 830,000 871,550 2,217,098 -1.8%
Capital Projects Funds 2,895,095 45,000 2,165,000 775,095 -73.2%
Enterprise Capital Project Fund 3,843,353 14,900,000 16,177,910 2,565,443 -33.2%
Special Revenue Funds 3,737,729 601,250 39,100 4,299,879 15.0%
Total 49,629,611 49,886,425 52,086,650 47,429,386 -4.4%
The City of Sanger, Texas Page 41 Official Budget 2022-23
COMBINED FUNDS 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
Internal
Service
Fund
Beginning Fund Balance 11,257,737 797,291 21,021,290 (23,755) 431,207
Revenues
Property Tax 6,088,455 154,485 - - -
Sales & Mixed Drink Tax 1,511,000 - - - -
Franchise Fees 1,009,895 - - - -
Charges for Services 1,262,000 - 12,742,406 - -
Fees 574,431 - 200,000 - -
Licenses & Permits 363,500 - - - -
Fines 155,755 - - - -
Interest Income 225,000 5,000 60,000 - -
Miscellaneous 122,500 - 119,000 - -
Total Revenues 11,312,536 159,485 13,121,406 - -
Other Sources
Transfers In 146,535 212,500 - 2,158,000 3,483,760
Use of Bond Proceeds - - - - -
Use of Fund Balance 782,761 - 1,311,192 - -
Total Other Sources 929,296 212,500 1,311,192 2,158,000 3,483,760
Total Revenues/Sources 12,241,832 371,985 14,432,598 2,158,000 3,483,760
Expenditures
Salaries & Benefits 5,724,000 - 1,714,900 - 1,773,900
Supplies & Materials 459,421 - 122,170 - 549,965
Maintenance & Operations 553,413 - 7,254,795 - 92,200
Contract Services 1,848,759 - 455,245 - 837,850
Utilities 90,400 - 309,100 - 143,000
Capital Expenses 1,707,930 - 249,132 - 86,845
Debt Service 51,535 336,554 2,000 2,132,761 -
Court Costs 68,870 - - - -
Grant Expenses 56,000 - - - -
Total Expenditures 10,560,328 336,554 10,107,342 2,132,761 3,483,760
Other Uses
Transfers Out 1,681,504 51,535 4,325,256 - -
Total Other Uses 1,681,504 51,535 4,325,256 - -
Total Expenses/Uses 12,241,832 388,089 14,432,598 2,132,761 3,483,760
Excess of Revenues/Sources - (16,104) - 25,239 -
over Expenditures/Uses
Ending Fund Balance 11,257,737 781,187 21,021,290 1,484 431,207
The City of Sanger, Texas Page 42 Official Budget 2022-23
4A Fund 4B Fund
Capital
Projects
Fund
Enterprise
Capital
Projects
Special
Revenue
Funds
Total
Beginning Fund Balance 3,411,016 2,258,648 2,895,095 3,843,353 3,737,729 49,629,611
Revenues
Property Tax - - - - - 6,242,940
Sales & Mixed Drink Tax 800,000 800,000 - - - 3,111,000
Franchise Fees - - - - - 1,009,895
Charges for Services - - - - - 14,004,406
Fees - - - 750,000 210,000 1,734,431
Licenses & Permits - - - - - 363,500
Fines - - - - 13,600 169,355
Interest Income 22,000 30,000 45,000 150,000 20,150 557,150
Miscellaneous - - - - 57,500 299,000
Total Revenues 822,000 830,000 45,000 900,000 301,250 27,491,677
Other Sources
Transfers In - - - - 300,000 6,300,795
Use of Bond Proceeds - - - 14,000,000 - 14,000,000
Use of Fund Balance - - - - - 2,093,953
Total Other Sources - - - 14,000,000 300,000 22,394,748
Total Revenues/Sources 822,000 830,000 45,000 14,900,000 601,250 49,886,425
Expenditures
Salaries & Benefits 60,500 60,500 - - 1,000 9,334,800
Supplies & Materials 47,750 38,750 - - 13,000 1,231,056
Maintenance & Operations 5,800 800 - - - 7,907,008
Contract Services 25,000 15,000 - - 25,100 3,206,954
Utilities - - - - - 542,500
Capital Expenses - 479,000 2,165,000 16,177,910 - 20,865,817
Debt Service - - - - - 2,522,850
Court Costs - - - - - 68,870
Grant Expenses - 50,000 - - - 106,000
Total Expenditures 139,050 644,050 2,165,000 16,177,910 39,100 45,785,855
Other Uses
Transfers Out 15,000 227,500 - - - 6,300,795
Total Other Uses 15,000 227,500 - - - 6,300,795
Total Expenses/Uses 154,050 871,550 2,165,000 16,177,910 39,100 52,086,650
Excess of Revenues/Sources 667,950 (41,550) (2,120,000) (1,277,910) 562,150 (2,200,225)
over Expenditures/Uses
Ending Fund Balance 4,078,966 2,217,098 775,095 2,565,443 4,299,879 47,429,386
The City of Sanger, Texas Page 43 Official Budget 2022-23
COMBINED FUNDS BUDGET SUMMARY
COMBINED BUDGET SUMMARY
FOR ALL FUNDS SUBJECT TO APPROPRIATION
Beginning Fund Balance 36,741,880 45,693,095 45,693,095 49,629,611
Revenues
Property Tax 5,243,765 5,548,157 5,605,986 6,242,940
Sales & Mixed Drink Tax 2,575,201 2,407,000 2,668,472 3,111,000
Franchise Fees 910,840 971,463 981,054 1,009,895
Charges for Services 13,017,322 13,701,517 13,574,037 14,004,406
Fees 2,087,985 1,901,625 710,108 1,734,431
Licenses & Permits 466,076 424,000 228,957 363,500
Fines 162,132 167,550 158,026 169,355
Interest Income 489,788 402,850 501,787 557,150
Miscellaneous 1,345,822 231,500 201,169 299,000
Total Revenues 26,298,931 25,755,662 24,629,596 27,491,677
Other Sources
Transfers In 8,680,064 20,111,503 7,111,503 6,300,795
Use of Bond Proceeds 339,600 13,000,000 6,000,000 14,000,000
Use of Fund Balance - - - 2,093,953
Total Other Sources 9,019,664 33,111,503 13,111,503 22,394,748
Total Revenues/Sources 35,318,595 58,867,165 37,741,099 49,886,425
Expenditures
Salaries & Benefits 5,976,657 7,635,901 6,637,979 9,334,800
Supplies & Materials 602,261 1,144,480 696,671 1,231,056
Maintenance & Operations 6,551,627 7,963,906 6,457,735 7,907,008
Contract Services 2,205,312 2,856,256 2,180,009 3,206,954
Utilities 466,022 515,325 453,640 542,500
Capital Expenses 1,520,061 15,292,011 7,825,134 20,865,817
Debt Service 2,669,790 2,277,252 2,278,033 2,522,850
Court Costs 56,198 61,800 53,879 68,870
Grant Expenses - 106,000 15,000 106,000
Total Expenditures 20,047,928 37,852,931 26,598,080 45,785,855
Other Uses
Transfers Out 6,319,452 7,106,503 7,206,503 6,300,795
Total Other Uses 6,319,452 7,106,503 7,206,503 6,300,795
Total Expenses/Uses 26,367,380 44,959,434 33,804,583 52,086,650
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 45,693,095 59,600,826 49,629,611 47,429,386
8,951,215 13,907,731 3,936,516 (2,200,225)
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 44 Official Budget 2022-23
FU
N
D
S
I
N
D
E
T
A
I
L
The City of Sanger, Texas Page 45 Official Budget 2022-23
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 & 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 46 Official Budget 2022-23
GENERAL FUND BUDGET SUMMARY
Salaries &
Benefits
54%
Supplies &
Materials
4%
Maintenance &
Operations
5%
Contract Services
18%
Utilities
1%
Capital Expenses
16%
Debt Service
0%
Court Costs
1%
Grant Expenses
1%
GENERAL FUND EXPENDITURES
The City of Sanger, Texas Page 47 Official Budget 2022-23
GENERAL FUND BUDGET SUMMARY
Beginning Fund Balance 7,201,005 10,922,485 10,922,485 11,257,737
Revenues
Taxes 5,962,103 6,600,999 6,756,786 7,599,455
Franchise Fees 910,840 971,463 981,054 1,009,895
Solid Waste 1,073,060 1,096,000 1,086,644 1,262,000
Licenses & Permits 466,076 424,000 228,957 363,500
Fines 147,322 153,300 143,552 155,755
Fire & EMS 806,077 635,000 2,138 466,890
Police & Animal Control 62,599 61,450 80,653 70,621
Parks & Recreation 10,510 21,100 18,631 14,000
Library 18,241 24,075 20,048 22,920
Interest Income 15,160 100,000 175,000 225,000
Miscellaneous 1,187,172 87,500 69,814 122,500
Total General Fund Revenues 10,659,160 10,174,887 9,563,277 11,312,536
Other Sources
Transfers In 461,535 151,535 151,535 146,535
Use of Fund Balance - - - 782,761
Total Other Sources 461,535 151,535 151,535 929,296
Total Revenues/Sources 11,120,695 10,326,422 9,714,812 12,241,832
Expenditures
Salaries & Benefits 3,498,576 4,407,400 3,641,186 5,724,000
Supplies & Materials 297,575 476,598 347,456 459,421
Maintenance & Operations 253,210 469,467 454,461 553,413
Contract Services 1,334,408 1,586,661 1,337,074 1,848,759
Utilities 77,325 93,275 85,172 90,400
Capital Expenses 54,189 323,989 430,131 1,707,930
Debt Service 51,535 51,535 51,535 51,535
Court Costs 56,198 61,800 53,879 68,870
Grant Expenses - 56,000 - 56,000
Total Expenditures 5,623,016 7,526,725 6,400,894 10,560,328
Other Uses
Transfers Out 1,776,199 2,878,666 2,978,666 1,681,504
Total Other Uses 1,776,199 2,878,666 2,978,666 1,681,504
Total Expenses/Uses 7,399,215 10,405,391 9,379,560 12,241,832
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 10,922,485 10,843,516 11,257,737 11,257,737
3,721,480 (78,969) 335,252 -
2020-21 Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 48 Official Budget 2022-23
GENERAL FUND REVENUES
Taxes
Property Tax 4,631,947 5,318,999 5,382,619 6,038,455
Delinquent Prop. Tax 13,607 25,000 38,274 25,000
Penalty & Interest Prop. Tax 24,224 50,000 26,093 25,000
Sales Tax 1,282,875 1,200,000 1,300,000 1,500,000
Mixed Drink Tax 9,450 7,000 9,800 11,000
Total Taxes 5,962,103 6,600,999 6,756,786 7,599,455
Franchise Fees
Century Link 0 5,500 5,500 0
ATMOS 47,931 48,000 63,021 67,000
Suddenlink 28,729 42,000 42,000 26,000
Nortex 2,978 2,200 3,200 3,000
COSERV 112,493 120,000 130,000 144,000
City of Sanger Water 115,048 119,134 119,134 123,383
City of Sanger Sewer 114,004 140,229 140,229 146,612
City of Sanger Electric 410,400 410,400 410,400 410,400
Progressive 55,679 55,000 57,000 62,000
Roll-offs 16,864 17,000 1,800 20,000
ROW fees 6,714 12,000 8,770 7,500
Total Franchise Fees 910,840 971,463 981,054 1,009,895
Solid Waste
Sanitation Billing 1,063,277 1,085,000 1,075,000 1,250,000
Sanitation Penalties 9,783 11,000 11,644 12,000
Total Solid Waste 1,073,060 1,096,000 1,086,644 1,262,000
Licenses & Permits
Building Permits 341,588 325,000 125,036 300,000
Zoning and Plats 9,409 20,000 47,969 20,000
Engineering Inspection Fee 52,455 30,000 0 1,000
Civil Plan Review Fees 35,304 20,000 14,745 1,000
Street Cut Permit 120 1,000 0 1,000
Health Permits 14,513 17,500 18,000 17,500
Fire Alarm/Sprinkler 10,587 7,500 14,287 15,000
Solicitor Permits 550 0 4,675 5,000
RV Park Annual Permit 1,550 1,500 2,000 1,500
Beer & Wine Permit 0 1,500 2,245 1,500
Total Licenses & Permits 466,076 424,000 228,957 363,500
2020-21 Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 49 Official Budget 2022-23
GENERAL FUND REVENUES
Fines
Default/Court 605 600 758 750
Judicial Fee- County-JFCT 219 300 87 150
Judicial Fee-City 24 100 10 50
Local Municipal Jury 59 100 57 150
State Traffic Fee 15,750 17,800 11,228 17,900
Consolidated Court Fee 37,969 38,800 35,733 39,800
State Jury Fee - SJRF 160 200 65 100
Child Safety Court Cost 1,417 2,000 613 2,000
Administrative Fee $20 160 200 225 300
Special Expense Fee 18,332 20,900 17,850 21,100
Truancy Prevention Fund 3,012 3,100 2,854 3,200
Fines 52,744 51,200 57,403 52,500
Impound Fees 0 0 181 0
Warrant Fees - FTA 4,397 4,500 5,175 4,500
Arrest Fees 2,695 2,800 2,501 3,000
Traffic Code 953 0 677 1,100
Civil Justice Fee 7 100 1 5
Defensive Driving Fee 650 800 360 1,000
Time Payment Local 558 0 821 700
Municipal Service Bureau 5,881 6,100 6,033 6,000
Time Payment State 150 200 108 200
Truancy Defensive Fund 80 100 32 50
TLFTA1 900 900 330 700
TLFTA2 360 400 270 300
TLFTA3 240 300 180 200
Total Fines 147,322 153,300 143,552 155,755
Fire & EMS
Fire Denton Co. Interlocal 10,000 10,000 15,000 10,000
EMS Denton Co. Interlocal 193,800 250,000 203,925 161,390
Emergicon Revenue 418,622 325,000 306,111 295,500
Texas Supplemental Amb 183,655 50,000 179,590 0
Total Fire & EMS 806,077 635,000 2,138 466,890
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 50 Official Budget 2022-23
GENERAL FUND REVENUES
Police and Animal Control
Animal Control Fees 1,025 1,250 1,125 1,250
Mowing Fees 13,941 10,000 4,908 10,000
Police Fees 2,961 3,000 2,115 3,000
Sanger ISD Resource Officer 44,672 46,000 72,505 56,371
State Reimbursements 0 1,200 0 0
Total Police and Animal Control 62,599 61,450 80,653 70,621
Parks & Recreation
Community Center Fees 5,715 10,000 9,000 7,500
Park & Ballfield Revenues 4,175 6,700 1,823 2,500
Tournament Fees 0 1,200 750 1,500
Special Events 0 2,000 3,180 0
Church Rental Fees 620 1,200 3,878 2,500
Total Parks and Recreation 10,510 21,100 18,631 14,000
Library
Library Misc. 284 200 353 200
Library Fines 4 0 93 60
Library Copies 872 3,000 1,670 3,000
Inter Library loan 3 1,500 47 50
Library Cards 17 75 38 60
Lost Books 161 400 334 350
Yoga Class Charges 0 2,000 113 1,800
Denton Co Interlocal Agreement 16,900 16,900 17,400 17,400
Total Library 18,241 24,075 20,048 22,920
Interest Income 15,160 100,000 175,000 225,000
Interest Income 15,160 100,000 175,000 225,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 51 Official Budget 2022-23
GENERAL FUND REVENUES
Miscellaneous Income
Rental Income 19,620 22,500 24,533 22,500
Misc. Income GF 56,969 15,000 37,781 50,000
Donations - Freedom Fest 0 0 7,000 0
Proceeds from Sale of Assets 6 25,000 0 25,000
Insurance Damage Reimbursement 28,744 25,000 500 25,000
COVID-19 Funding 1,081,833 0 0 0
Total Miscellaneous 1,187,172 87,500 69,814 122,500
Total General Fund Revenues 10,659,160 10,174,887 9,563,277 11,312,536
Other Sources
PILOT from EF 85,000 95,000 95,000 95,000
From DSF 51,535 51,535 51,535 51,535
From CIP Fund 325,000 0 0 0
From Police Donations Fund 0 5,000 5,000 0
Use of Fund Balance 0 0 0 782,761
Total Transfers 461,535 151,535 151,535 929,296
Total General Fund Revenues/Sources 11,120,695 10,326,422 9,714,812 12,241,832
2020-21 Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 52 Official Budget 2022-23
The City of Sanger, Texas Page 53 Official Budget 2022-23
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
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Police Chief 1 1 1
Assistant Police Chief 0 1 1
Lieutenant 1 1 1
Sergeant 2 2 2
Detective 1 2 2
Police Officer 10 10 11
Administrative Assistant 1 1 1
Clerk / Property Room Technician 0 0 1
Total Budgeted Positions 16 18 20
The City of Sanger, Texas Page 54 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 1,254,831 1,517,800 1,327,407 1,946,400 428,600 28.24%
Supplies & Materials 55,220 98,000 91,611 91,042 (6,958) -7.10%
Maintenance & Operations 70,466 85,500 90,000 91,000 5,500 6.43%
Contract Services 112,039 97,943 67,239 123,273 25,330 25.86%
Utilities 8,051 9,000 8,523 10,200 1,200 13.33%
Capital Expenses - 226,205 226,205 195,131 (31,074) -13.74%
Total Department Budget 1,500,607 2,034,448 1,810,985 2,457,046 422,598 20.77%
EXPENDITURE BY CATEGORY
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
-
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
The City of Sanger, Texas Page 55 Official Budget 2022-23
ANIMAL CONTROL
The City of Sanger Animal Control provides for the safety of the public through the control of wild and
domesticated animals. It is also charged with providing for the welfare of animals within the City. Animal control is
responsible for the adoption of abandoned and surrendered animals. Animal control operates under the supervision
of the Police Chief.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Animal Control Officer 1 1 1
Total Budgeted Positions 1 1 1
The City of Sanger, Texas Page 56 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 53,870 66,800 57,198 73,200 6,400 9.58%
Supplies & Materials 57,521 69,900 55,097 70,900 1,000 1.43%
Maintenance & Operations 2,897 5,500 2,648 5,500 - 0.00%
Capital Outlay - 60,740 - - (60,740) -100.00%
Total 114,288 202,940 114,943 149,600 (53,340) -26.28%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
2020-21 Actual 2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Capital Outlay
EXPENDITURE ALLOCATION
48.9%
Salaries & Benefits
47.4%
Supplies & Materials
3.7%
Maintenance & Operations
The City of Sanger, Texas Page 57 Official Budget 2022-23
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 2020-21 2021-22 2022-23
Fire Chief (Part-time)1 1 1
Assistant Fire Chief 0 0 1
Fire Marshall/Inspector 1 1 1
Lieutenant 2 3 3
Firefighter/Paramedic 7 9 12
Firefighter/Paramedic (Part-time)23 21 21
Total Budgeted Positions 34 35 39
The City of Sanger, Texas Page 58 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 912,992 1,260,800 990,000 1,892,100 631,300 50.07%
Supplies & Materials 83,253 121,850 102,345 154,596 32,746 26.87%
Maintenance & Operations 67,691 83,200 91,121 106,500 23,300 28.00%
Contract Services 96,493 73,114 70,521 81,586 8,472 11.59%
Utilities 1,094 4,200 4,000 6,000 1,800 42.86%
Capital Expenses - - 203,926 1,301,664 1,301,664 -
Grant Expenses - 56,000 - 56,000 - 0.00%
Total 1,161,523 1,599,164 1,461,913 3,598,446 1,999,282 125.02%
EXPENDITURE BY CATEGORY
-
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Grant Expenses
EXPENDITURE ALLOCATION
52.6%
Salaries & Benefits
4.3%
Supplies & Materials
3.0%
Maintenance & Operations
2.3%
Contract Services
0.2%
Utilities
36.2%
Capital Expenses
1.6%
Grant Expenses
The City of Sanger, Texas Page 59 Official Budget 2022-23
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.
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
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
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 60 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 139,619 159,000 142,924 174,000 $15,000 9.43%
Supplies & Materials 3,933 11,800 4,329 13,700 $1,900 16.10%
Maintenance & Operations 840 900 840 920 $20 2.22%
Contract Services 10,853 5,900 2,397 5,000 ($900) -15.25%
Court Costs 56,198 61,800 53,879 68,870 $7,070 11.44%
Total 211,443 239,400 204,369 262,490 23,090 9.64%
EXPENDITURE BY CATEGORY
-
25,000
50,000
75,000
100,000
125,000
150,000
175,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Court Costs
EXPENDITURE ALLOCATION
66.3%, Salaries & Benefits
5.2%, Supplies & Materials
0.4%, Maintenance & Operations
1.9%, Contract Services
26.2%, Court Costs
The City of Sanger, Texas Page 61 Official Budget 2022-23
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
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Development Service Director 1 1 1
Building Inspector 1 1 1
Community Enhancement Officer 1 1 1
Chief Building Official 0 0 1
Planning Technician 0 0 1
Administrative Assistant I 0 0 1
Planner 1 1 0
Plans Examiner 1 1 0
Permit Technician 1 1 0
Total Budgeted Positions 6 6 6
The City of Sanger, Texas Page 62 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 372,135 485,300 370,000 498,800 $13,500 2.78%
Supplies & Materials 31,186 38,000 31,039 43,500 $5,500 14.47%
Maintenance & Operations 1,848 5,300 2,666 5,300 $0 0.00%
Contract Services 47,830 158,454 85,265 235,300 $76,846 48.50%
Utilities 152 475 452 600 $125 26.32%
Total 453,151 687,529 489,422 783,500 95,971 13.96%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
EXPENDITURE ALLOCATION
60.4%
Salaries & Benefits
6.0%
Supplies & Materials
0.7%
Maintenance & Operations
32.7%
Contract Services
0.1%
Utilities
The City of Sanger, Texas Page 63 Official Budget 2022-23
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
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Streets Superintendent 1 1 1
Utility Worker 3 3 4
Total Budgeted Positions 4 4 5
The City of Sanger, Texas Page 64 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 212,316 255,500 195,539 352,800 97,300 38.08%
Supplies & Materials 4,834 14,269 3,530 15,300 1,031 7.23%
Maintenance & Operations 45,892 203,500 184,966 233,000 29,500 14.50%
Contract Services 774 - - - - -
Utilities 48,704 55,000 50,302 55,000 - 0.00%
Capital Expenses 38,968 37,044 - 193,135 156,091 421.37%
Debt Service 51,535 51,535 51,535 51,535 - 0.00%
Total 403,023 616,848 485,872 900,770 283,922 46.03%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
2020-21 Actual 2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Debt Service
EXPENDITURE ALLOCATION
49.9%
Salaries & Benefits
2.2%
Supplies & Materials 32.9%
Maintenance & Operations
0.0%
Contract Services
7.8%
Utilities
7.3%
Debt Service
The City of Sanger, Texas Page 65 Official Budget 2022-23
PARKS & RECREATION
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.
For several years, the functions of Parks and Recreation were accounted for in two separate departments. These
functions have been combined into a single Parks & Recreation Department in the current year, the result of
reorganization and shifting of public events to the Marketing Department.
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
BUDGETED PERSONNEL SCHEDULE
Functions of the Facilities Department are handled by personnel in the Parks Department. Although there are no employees
working solely in Facilities, beginning this year, ten percent of salaries and benefits from Parks Department personnel are being
allocated to Facilities.
Position Title 2020-21 2021-22 2022-23
Parks & Recreation Director 0 0 0.9
Public Works Director 0.5 0.5 0
Recreation Coordinator 1 1 1
Crew Leader 1 1 0.9
Grounds Maintenance Worker 2 2 3.6
Total Budgeted Positions 4.5 4.5 6.4
The City of Sanger, Texas Page 66 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 305,560 362,400 291,028 450,200 87,800 24.23%
Supplies & Materials 37,015 56,800 15,926 23,700 (33,100) -58.27%
Maintenance & Operations 58,326 78,792 77,174 105,550 26,758 33.96%
Contract Services 130,299 241,700 103,770 247,000 5,300 2.19%
Utilities 19,324 24,600 21,895 18,600 (6,000) -24.39%
Capital Expenses 15,221 - - 18,000 18,000 -
Total 565,745 764,292 509,793 863,050 98,758 12.92%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
52.2%
Salaries & Benefits
2.7%
Supplies & Materials
12.2%
Maintenance & Operations 28.6%
Contract Services
2.2%
Utilities
2.1%
Capital Expenses
The City of Sanger, Texas Page 67 Official Budget 2022-23
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.
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
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Library Director 1 1 1
Librarian / Social Media 1 1 1
Children's Library Assistant 0 1 1
Library Aide 1 1 1
Library Aide (Part-Time) 3 2 2
Total Budgeted Positions 6 6 6
The City of Sanger, Texas Page 68 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 247,253 299,800 267,090 336,500 36,700 12.24%
Supplies & Materials 24,613 65,979 43,579 46,683 (19,296) -29.25%
Maintenance & Operations 5,250 6,775 5,046 5,643 (1,132) -16.71%
Contract Services 8,229 4,550 6,364 6,600 2,050 45.05%
Total 285,345 377,104 322,079 395,426 18,322 4.86%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
85.1%
Salaries & Benefits
11.8%
Supplies & Materials
1.4%
Maintenance & Operations
1.7%
Contract Services
The City of Sanger, Texas Page 69 Official Budget 2022-23
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 70 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Contract Services 927,891 1,005,000 1,001,518 1,150,000 145,000 14.43%
Total Solid Waste 927,891 1,005,000 1,001,518 1,150,000 145,000 14.43%
EXPENDITURE BY CATEGORY
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2020-21 Actual 2021-22 Budget 2021-22 Estimated 2022-23 Budget
EXPENDITURE ALLOCATION
100.0%
Contract Services
The City of Sanger, Texas Page 71 Official Budget 2022-23
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 72 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Transfer to CIP Fund 520,725 1,318,511 1,318,511 - (1,318,511) -100.00%
Transfer to Storm Recovery 400,000 300,000 400,000 300,000 - 0.00%
Transfer to Internal Service 855,474 1,260,155 1,260,155 1,381,504 121,349 9.63%
Total 1,776,199 2,878,666 2,978,666 1,681,504 (1,197,162) -41.59%
EXPENDITURE BY CATEGORY
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Transfer to CIP Fund
Transfer to Storm Recovery
Transfer to Internal Service
EXPENDITURE ALLOCATION
17.8%
Transfer to Storm Recovery
82.2%
Transfer to Internal Service
The City of Sanger, Texas Page 73 Official Budget 2022-23
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.
For 2021-22, the City’s adopted tax rate for 2021-22 was $0.616576 per $100 assessed valuation for maintenance and
operations plus $0.017135 per $100 assessed valuation for debt service, equaling $0.633711, which is well below the
maximum rates allowed by law. For 2022-23, a lowered tax rate of $0.589497 is proposed.
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 74 Official Budget 2022-23
DEBT SERVICE FUND BUDGET SUMMARY
Property Tax
100%
DEBT SERVICE FUND REVENUES
Debt Service
87%
Transfers Out
13%
DEBT SERVICE FUND EXPENDITURES
The City of Sanger, Texas Page 75 Official Budget 2022-23
DEBT SERVICE FUND BUDGET SUMMARY
Beginning Fund Balance 476,285 803,402 803,402 797,291
Revenues
Property Taxes 573,987 154,158 159,000 154,485
Interest Income 1,003 5,000 8,250 5,000
Bond Proceeds 339,600 - - -
Total General Fund Revenues 914,590 159,158 167,250 159,485
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 1,127,090 371,658 379,750 371,985
Expenditures
Debt Service 739,585 334,326 334,326 336,554
Total Expenditures 739,585 334,326 334,326 336,554
Other Uses
Transfers Out 60,388 51,535 51,535 51,535
Total Other Uses 60,388 51,535 51,535 51,535
Total Expenses/Uses 799,973 385,861 385,861 388,089
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 803,402 789,199 797,291 781,187
327,117 (14,203) (6,111) (16,104)
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 76 Official Budget 2022-23
DEBT SERVICE FUND EXPENDITURES
Co 2007 Principal 34,000 35,700 35,700 37,400
Co 2007 Interest 11,894 10,398 10,398 8,826
Refunding 2012 Principal 145,200 - - -
Refunding 2012 Interest 3,994 - - -
Co 2013 Principal 22,200 22,800 22,800 24,000
Co 2013 Interest 13,004 1,404 1,404 720
Refunding 2016 Principal 248,400 - - -
Refunding 2016 Interest 9,936 - - -
Refunding 2019 Principal 200,000 210,000 210,000 220,000
Refunding 2019 Interest 48,500 40,500 40,500 32,100
2021 GO Refunding Principal - 6,600 6,600 6,600
2021 GO Refunding Interest 1,207 5,174 5,174 5,158
Bond Administration Fees 1,250 1,750 1,750 1,750
Total Debt Payments 739,585$ 334,326$ 334,326$ 336,554$
74-Transfers
Transfer To General Fund 60,388 51,535 51,535 51,535
Total 74-Transfers 60,388 51,535 51,535 51,535
Total Debt Service 799,973 385,861 385,861 388,089
2020-21 Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 77 Official Budget 2022-23
DEBT SERVICE FUND REQUIREMENTS BY YEAR
Fiscal Year Principal Interest Total
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 1,580,719 146,276 1,726,995
The City of Sanger, Texas Page 78 Official Budget 2022-23
The City of Sanger, Texas Page 79 Official Budget 2022-23
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, wastewater, and electric, interest income and other
miscellaneous revenue sources.
The Enterprise Fund includes these departments:
o Water
o Waste Water
o Electric
The basis of accounting for the Enterprise Fund for both financial reporting and budgeting is the accrual basis.
The City of Sanger, Texas Page 80 Official Budget 2022-23
ENTERPRISE FUND BUDGET SUMMARY
Charges for
Services
46%
Fees
1%
Interest Income
0%
Miscellaneous
48%
Use of Fund
Balance
5%
Enterprise Fund Revenues
Salaries &
Benefits
12%
Supplies &
Materials
1%
Maintenance &
Operations
50%
Contract Services
3%
Utilities
2%
Capital Expenses
2%
Debt Service
0%
Transfers Out
30%
Enterprise Fund Expenditures
The City of Sanger, Texas Page 81 Official Budget 2022-23
ENTERPRISE FUND BUDGET SUMMARY
Beginning Fund Balance 16,728,529 20,015,603 20,015,603 21,021,290
Revenues
Water 2,177,059 2,256,187 2,242,750 2,334,878
Waste Water 2,135,174 2,596,830 2,503,313 2,715,028
Electric 7,632,029 7,752,500 7,741,330 7,692,500
Penalties and Fees 178,222 220,000 178,638 200,000
Interest Income 347,087 200,000 52,079 60,000
Miscellaneous 99,600 101,500 73,140 119,000
Total Enterprise Fund Revenues 12,569,171 13,127,017 12,791,250 13,121,406
Other Sources
Transfers In 2,459,294 - - -
Use of Fund Balance - - - 1,311,192
Total Other Sources 2,459,294 - - 1,311,192
Total Revenues/Sources 15,028,465 13,127,017 12,791,250 14,432,598
Expenditures
Salaries & Benefits 1,161,850 1,454,500 1,339,473 1,714,900
Supplies & Materials 92,642 119,700 91,905 122,170
Maintenance & Operations 6,229,088 7,391,185 5,938,688 7,254,795
Contract Services 155,587 419,545 134,621 455,245
Utilities 281,163 308,300 266,066 309,100
Capital Expenses - 46,227 46,227 249,132
Debt Service 29,378 4,000 4,781 2,000
Total Expenditures 7,949,708 9,743,457 7,821,761 10,107,342
Other Uses
Transfers Out 3,791,683 3,963,802 3,963,802 4,325,256
Total Other Uses 3,791,683 3,963,802 3,963,802 4,325,256
Total Expenses/Uses 11,741,391 13,707,259 11,785,563 14,432,598
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 20,015,603 19,435,361 21,021,290 21,021,290
3,287,074 (580,242) 1,005,687 -
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 82 Official Budget 2022-23
ENTERPRISE FUND REVENUES
Water
Water Billing 2,136,896 2,206,187 2,232,750 2,284,878
Water Meter Revenue 40,163 50,000 10,000 50,000
Total Water 2,177,059 2,256,187 2,242,750 2,334,878
Total Sewer 2,135,174 2,596,830 2,503,313 2,715,028
Electric
Electric Income 7,541,647 7,600,000 7,650,000 7,600,000
Security Lights 54,937 65,000 55,000 55,000
Construction Income 6,515 60,000 8,134 10,000
Pole Contact Fee 19,565 20,000 26,086 20,000
Saw Set Pole Fees 8,990 7,500 1,360 7,500
Meter Bases 375 - 750 -
Total Electric 7,632,029 7,752,500 7,741,330 7,692,500
Penalties & Fees
Penalties 107,212 150,000 125,119 130,000
Service Fees 71,010 70,000 53,519 70,000
Total Penalties and Fees 178,222 220,000 178,638 200,000
Total Interest 347,087 200,000 52,079 60,000
Miscellaneous Income
Miscellaneous Income 22,508 25,000 2,495 25,000
Credit Card Fees 64,325 65,000 69,280 82,500
Returned Check Fees 34 1,500 1,365 1,500
Sale of Capital Assets 1,085 10,000 - 10,000
Insurance Damage Reimbursement 11,648 - - -
Total Miscellaneous 99,600 101,500 73,140 119,000
Total Revenues 12,569,171 13,127,017 12,791,250 13,121,406
Transfers
Transfer from Electric Storm Fund 2,459,294 - - -
Use of Fund Balance - - - 1,311,192
Total Transfers 2,459,294 - - 1,311,192
Total Enterprise Fund Revenues & Transfers15,028,465 13,127,017 12,791,250 14,432,598
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 83 Official Budget 2022-23
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
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Water Superintendent 1 1 1
Utility Worker 4 5 7
AMR Technician 1 1 1
Total Budgeted Positions 6 7 9
The City of Sanger, Texas Page 84 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 316,158 462,000 361,596 595,000 133,000 28.79%
Supplies & Materials 22,534 22,300 25,192 30,050 7,750 34.75%
Maintenance & Operations 662,215 723,369 700,000 881,983 158,614 21.93%
Contract Services 71,136 120,750 52,786 136,750 16,000 13.25%
Utilities 131,636 156,000 117,172 156,400 400 0.26%
Capital Expenses - 46,227 46,227 49,132 2,905 6.28%
Total 1,203,679 1,530,646 1,302,973 1,849,315 318,669 20.82%
EXPENDITURE BY CATEGORY
-
150,000
300,000
450,000
600,000
750,000
900,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
32.2%
Salaries & Benefits
1.6%
Supplies & Materials
47.7%
Maintenance &
Operations
7.4%
Contract Services
8.5%
Utilities
2.7%
Capital Expenses
The City of Sanger, Texas Page 85 Official Budget 2022-23
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 2020-21 2021-22 2022-23
WWTP Superintendent 1 1 1
Plant Operator 2 2 2
Total Budgeted Positions 3 3 3
The City of Sanger, Texas Page 86 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 218,463 225,900 225,000 253,100 27,200 12.04%
Supplies & Materials 28,060 40,700 31,961 38,500 (2,200) -5.41%
Maintenance & Operations 289,503 326,729 336,751 411,612 84,883 25.98%
Contract Services 9,789 3,000 3,000 6,000 3,000 100.00%
Utilities 148,089 150,000 147,346 150,000 - 0.00%
Total 693,904 746,329 744,058 859,212 112,883 15.13%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
EXPENDITURE ALLOCATION
29.5%
Salaries & Benefits
4.5%
Supplies & Materials
47.9%
Maintenance & Operations
0.7%
Contract Services
17.5%
Utilities
The City of Sanger, Texas Page 87 Official Budget 2022-23
ELECTRIC
The City of Sanger Electric Department provides service to over 2000 customers and maintains the electrical
distribution system with the City's Electric service area. Sanger Electric is dedicated to providing fast, reliable and
professional service at the lowest cost possible.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
Encourage development of quality single family residential neighborhoods in Sanger.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Director of Electric Utilities 1 1 1
Foreman 1 1 1
Crew Leader 1 1 1
Line Tech 3 3 3
Electric Tech/Groundman 1 1 1
Administrative Assistant 1 1 1
Total Budgeted Positions 8 8 8
The City of Sanger, Texas Page 88 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 627,229 766,600 752,877 866,800 100,200 13.07%
Supplies & Materials 42,048 56,700 34,752 53,620 (3,080) -5.43%
Maintenance & Operations 5,277,370 6,341,087 4,901,937 5,961,200 (379,887) -5.99%
Contract Services 74,662 295,795 78,835 312,495 16,700 5.65%
Utilities 1,438 2,300 1,548 2,700 400 17.39%
Capital Expenses - - - 200,000 200,000 -
Debt Service 29,378 4,000 4,781 2,000 (2,000) -50.00%
Total 6,052,125 7,466,482 5,774,730 7,398,815 (67,667) -0.91%
EXPENDITURE BY CATEGORY
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Debt Service
EXPENDITURE ALLOCATION
11.7%
Salaries & Benefits
0.7%
Supplies & Materials
80.6%
Maintenance & Operations
4.2%
Contract Services
0.0%
Utilities
Capital Expenses
3%
Debt Service
0%
The City of Sanger, Texas Page 89 Official Budget 2022-23
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 90 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Transfer to Debt Servioce 1,800,000 1,900,000 1,900,000 2,158,000 258,000 13.58%
Transfer - PILOT 85,000 95,000 95,000 95,000 - 0.00%
Transfer to Internal Service 1,307,541 1,890,231 1,890,231 2,072,256 182,025 9.63%
Transfer to Enterprise CIP 447,142 78,571 78,571 - (78,571) -100.00%
Transfer to Electric Storm Recovery 152,000 - - - - -
Total 3,791,683 3,963,802 3,963,802 4,325,256 361,454 9.12%
EXPENDITURE BY CATEGORY
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Transfer to Debt Servioce
Transfer to Enterprise CIP
Transfer to Electric Storm
Recovery
Transfer - PILOT
Transfer to Internal Service
EXPENDITURE ALLOCATION
49.9%
Transfer to Debt Servioce
2.2%
Transfer - PILOT
47.9%
Transfer to Internal Service
The City of Sanger, Texas Page 91 Official Budget 2022-23
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 92 Official Budget 2022-23
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 93 Official Budget 2022-23
ENTERPRISE DEBT SERVICE FUND BUDGET SUMMARY
Beginning Fund Balance - (36,364) (36,364) (23,755)
Other Sources
Transfers In 1,808,853 1,900,000 1,900,000 2,158,000
Total Other Sources 1,808,853 1,900,000 1,900,000 2,158,000
Expenditures
Debt Service 1,845,217 1,887,391 1,887,391 2,132,761
Total Expenditures 1,845,217 1,887,391 1,887,391 2,132,761
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance (36,364) (23,755) (23,755) 1,484
(36,364) 12,609 12,609 25,239
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 94 Official Budget 2022-23
ENTERPRISE DEBT SERVICE FUND EXPENDITURES
Co 2007 Principal 66,000 69,300 69,300 72,600
Co 2007 Interest 23,086 20,182 20,182 17,134
Refunding 2012 Principal 184,800 - - -
Refunding 2012 Interest 5,082 - - -
Co 2013 Principal 162,800 167,200 167,200 176,000
Co 2013 Interest 95,364 10,296 10,296 5,280
2015 CO Principal 180,000 295,000 295,000 285,000
2015 CO Interest 185,200 178,075 178,075 169,375
2016 CO Principal 291,600 - - -
2016 CO Interest 11,664 - - -
2017 CO Principal - 85,000 85,000 100,000
2017 CO Interest 366,600 366,600 366,600 364,050
2021 GO Refunding Principal - 48,400 48,400 48,400
2021 GO Refunding Interest - 37,942 37,942 37,822
2021 CO Principal - 55,000 55,000 295,000
2021 CO Interest 271,271 551,896 551,896 559,600
Bond Administration Fees 1,750 2,500 2,500 2,500
Total Debt Service 1,845,217 1,887,391 1,887,391 2,132,761
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 95 Official Budget 2022-23
ENTERPRISE DEBT SERVICE FUND REQUIREMENTS BY YEAR
Fiscal Year Principal Interest Total
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 35,677,400 15,335,882 51,013,282
The City of Sanger, Texas Page 96 Official Budget 2022-23
The City of Sanger, Texas Page 97 Official Budget 2022-23
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 City Secretary
o Legal
o Public Works Administration
o Finance
o Human Resources
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 98 Official Budget 2022-23
INTERNAL SERVICE FUND BUDGET SUMMARY
Transfers In
100%
Internal Service Fund Revenues
Salaries &
Benefits
52%
Supplies &
Materials
16%
Maintenance &
Operations
3%Contract Services
25%
Utilities
4%
Internal Service Fund Expenditures
The City of Sanger, Texas Page 99 Official Budget 2022-23
INTERNAL SERVICE FUND BUDGET SUMMARY
Beginning Fund Balance (85,854) (99,782) (99,782) 431,207
Revenues
Transfers from Enterprise Fund 1,307,541 1,890,231 1,890,231 2,072,256
Transfers from General Fund 855,474 1,260,155 1,260,155 1,381,504
Transfers from 4A - - - 15,000
Transfers from 4B - - - 15,000
Total Internal Service Fund Revenues 2,163,015 3,150,386 3,150,386 3,483,760
Expenditures
Salaries & Benefits 1,207,815 1,659,601 1,547,068 1,773,900
Supplies & Materials 187,896 478,032 226,263 549,965
Maintenance & Operations 68,439 97,053 63,136 92,200
Contract Services 601,184 764,950 659,094 837,850
Utilities 107,534 113,750 102,402 143,000
Capital Expenses - 37,000 21,434 86,845
Debt Service 4,075 - - -
Total Expenditures 2,176,943 3,150,386 2,619,397 3,483,760
Excess of Revenues over Expenditures (13,928) - 530,989 -
Ending Fund Balance (99,782) (99,782) 431,207 431,207
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 100 Official Budget 2022-23
The City of Sanger, Texas Page 101 Official Budget 2022-23
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
No personnel are budgeted in this department.
The City of Sanger, Texas Page 102 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Supplies & Materials 15,108 14,800 14,000 16,800 2,000 13.51%
Contract Services 211,177 179,000 175,000 44,000 (135,000) -75.42%
Total 226,285 193,800 189,000 60,800 (133,000) -68.63%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Supplies & Materials
Contract Services
EXPENDITURE ALLOCATION
27.6%
Supplies & Materials
72.4%
Contract Services
The City of Sanger, Texas Page 103 Official Budget 2022-23
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 and Assistant City Manager. Administration is
responsible for the day-to-day general governmental administration of the City including directing, coordinating, and
reviewing operations in the implementation of policy directive provided by Sanger’s Mayor and City Council.
In prior years, City Secretary, Human Resources, and Legal functions were included in the department. For the 2022-
23 year, these functions are being moved to separate departments.
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.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
City Manager 1 1 1
Assistant City Manager 0 1 1
City Secretary 1 1 0
Human Resources/Special Projects Director 0 1 0
City Attorney 0 1 0
HR Coordinator 1 0 0
Total Budgeted Positions 3 5 2
The City of Sanger, Texas Page 104 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 358,043 740,800 712,312 382,800 (358,000) -48.33%
Supplies & Materials 30,410 17,650 22,116 20,000 2,350 13.31%
Maintenance & Operations - 10,000 - 10,000 - 0.00%
Contract Services 8,424 15,200 510 10,000 (5,200) -34.21%
Utilities 211 750 474 1,000 250 33.33%
Total 397,088 784,400 735,412 423,800 (360,600) -45.97%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
2020-21 Actual 2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
EXPENDITURE ALLOCATION
90.3%
Salaries & Benefits
4.7%
Supplies & Materials
2.4%
Maintenance & Operations
2.4%
Contract Services
0.2%
Utilities
The City of Sanger, Texas Page 105 Official Budget 2022-23
CITY SECRETARY
The City of Sanger City Secretary Department is responsible for implementing policies and procedures for the
dissemination of information to the Sanger City Council, City staff, voters, and citizens of Sanger. For the 2022-
23 budget year, the functions of the City Secretary are being split off from Administration to a separate stand-alone
department.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
PERFORMANCE INDICATORS
Indicator 2018-19 2019-20 2020-21
Open Records Requests Completed 155 179 213
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
City Secretary 0 0 1
Total Budgeted Positions 0 0 1
The City of Sanger, Texas Page 106 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits - - - 119,400 119,400 -
Supplies & Materials - - - 42,200 42,200 -
Contract Services - - - 10,000 10,000 -
Total - - - 171,600 171,600 -
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Salaries & Benefits
Supplies & Materials
Contract Services
EXPENDITURE ALLOCATION
69.6%
Salaries & Benefits
24.6%
Supplies & Materials
5.8%
Contract Services
The City of Sanger, Texas Page 107 Official Budget 2022-23
LEGAL
The City of Sanger Legal Department is responsible for providing legal support for operations of the city on
matters including litigation support, contract negotiation, and municipal court. For the 2022-23 budget year,
legal functions are being split off from Administration to a separate stand-alone department.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
City Attorney 0 0 1
Total Budgeted Positions 0 0 1
The City of Sanger, Texas Page 108 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits - - - 198,300 198,300 -
Supplies & Materials - - - 10,905 10,905 -
Contract Services - - - 101,000 101,000 -
Total - - - 310,205 310,205 -
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Salaries & Benefits
Supplies & Materials
Contract Services
EXPENDITURE ALLOCATION
48.2%
Salaries & Benefits
2.7%
Supplies & Materials
24.6%
Contract Services
24.6%
Contract Services
The City of Sanger, Texas Page 109 Official Budget 2022-23
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 2020-21 2021-22 2022-23
Public Works Director 0.5 0.5 1
Administrative Assistant 0.5 0.5 1
Total Budgeted Positions 1 1 2
The City of Sanger, Texas Page 110 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 87,125 230,900 189,046 230,600 (300) -0.13%
Supplies & Materials 13,849 17,050 3,194 17,800 750 4.40%
Maintenance & Operations 890 3,250 4,058 4,200 950 29.23%
Contract Services 8,638 6,250 4,193 86,250 80,000 1280.00%
Total 110,502 257,450 200,491 338,850 81,400 31.62%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
68.1%
Salaries & Benefits
5.3%
Supplies & Materials
1.2%
Maintenance & Operations
25.5%
Contract Services
The City of Sanger, Texas Page 111 Official Budget 2022-23
FINANCE
The Finance Department is responsible for all financial, accounting and utility billing operations of the City.
The department is charged with managing the City’s resources through budgeting, purchasing, and reporting.
Operations of the department include billing and collecting for all utilities, handling all accounts receivable and
payable, preparing payroll for all City employees, paying all City obligations, and preparing the City’s annual budget
document. Finance assists Administration with budget monitoring and provides reports to the City Manager and
City Council on current revenues and expenditures.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger.
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
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Finance Director 1 1 1
Accountant 1 1 1
Accounting Technician 1 1 1
Customer Service Manager 1 1 1
Customer Service Representative 2 2 2
Total Budgeted Positions 6 6 6
The City of Sanger, Texas Page 112 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 436,971 494,600 460,916 525,500 30,900 6.25%
Supplies & Materials 52,208 62,500 19,728 97,000 34,500 55.20%
Contract Services 79,631 77,500 66,472 94,500 17,000 21.94%
Capital Outlay - - 21,434 - - -
Debt Service 4,075 - - - - -
Total 572,885 634,600 568,550 717,000 82,400 12.98%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
2020-21 Actual 2021-22 Budget 2021-22
Estimated
2022-23 Budget
Salaries & Benefits
Supplies & Materials
Contract Services
Capital Outlay
Debt Service
EXPENDITURE ALLOCATION
73.3%
Salaries & Benefits
13.5%
Supplies & Materials
13.2%
Contract Services
The City of Sanger, Texas Page 113 Official Budget 2022-23
HUMAN RESOURCES
The City of Sanger Human Resources Department is responsible for providing support to City departments,
current employees, and job applicants and providing expertise on salaries, benefits, training, and employee
relations. For the 2022-23 budget year, the human resources functions are being split off from Administration to a
separate stand-alone department.
SANGER COMPREHENSIVE PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain and improve upon the existing country living atmosphere of Sanger
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Human Resources Director 0 0 1
Total Budgeted Positions 0 0 1
The City of Sanger, Texas Page 114 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits - - - 132,100 132,100 -
Supplies & Materials - - - 6,600 6,600 -
Contract Services - - - 39,000 39,000 -
Total - - - 177,700 177,700 -
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2020-21 Actual 2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Contract Services
EXPENDITURE ALLOCATION
74.3%, Salaries & Benefits
3.7%, Supplies & Materials
21.9%, Contract Services
The City of Sanger, Texas Page 115 Official Budget 2022-23
ENGINEERING
***During the 2021-22 year, the Engineering Department was closed down. Engineering functions have been either
outsourced or reassigned to other City departments. Prior year budget information is presented here to maintain a
historical perspective. ***
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Engineer 1 0 0
Inspector 1 0 0
Administrative Assistant 0.5 0 0
Total Budgeted Positions 2.5 0 0
The City of Sanger, Texas Page 116 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 237,175 58,395 58,395 - (58,395) -100.00%
Supplies & Materials 16,518 11,205 1,949 - (11,205) -100.00%
Maintenance & Operations 3,632 449 449 - (449) -100.00%
Contract Services 41,431 60,000 35,851 - (60,000) -100.00%
Total 298,756 130,049 96,644 - (130,049) -100.00%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
The City of Sanger, Texas Page 117 Official Budget 2022-23
MARKETING
The City of Sanger Marketing Department is responsible for promoting and marketing the City of Sanger and
informing citizens about the City’s services, programs, and special events. The department was created during
the 2021-22 budget year to support the needs of our growing city.
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.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Marketing Director 0 1 1
Total Budgeted Positions 0 1 1
The City of Sanger, Texas Page 118 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits - 97,250 92,500 118,000 20,750 21.34%
Supplies & Materials - 300,750 114,372 282,260 (18,490) -6.15%
Maintenance & Operations - 500 500 500 - 0.00%
Contract Services - 30,000 35,226 35,000 5,000 16.67%
Capital Outlay - 37,000 - - (37,000) -100.00%
Total - 465,500 242,598 435,760 (29,740) -6.39%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Capital Outlay
EXPENDITURE ALLOCATION
27.1%, Salaries & Benefits
64.8%, Supplies & Materials
0.1%, Maintenance & Operations
8.0%, Contract Services
The City of Sanger, Texas Page 119 Official Budget 2022-23
FLEET SERVICES
***During the 2021-22 year, the Fleet Services Department was closed down. Functions of the department have been
either outsourced or reassigned to other City departments. Prior year budget information is presented here to maintain
a historical perspective.***
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Mechanic 1 0 0
Total Budgeted Positions 1 0 0
The City of Sanger, Texas Page 120 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 61,527 1,456 1,456 - (1,456) -100.00%
Supplies & Materials 6,277 177 177 - (177) -100.00%
Maintenance & Operations 9,542 1,854 1,854 - (1,854) -100.00%
Contract Services 3,999 - - - - -
Total 81,345 3,487 3,487 - (3,487) -100.00%
EXPENDITURE BY CATEGORY
-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
2020-21 Actual 2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
The City of Sanger, Texas Page 121 Official Budget 2022-23
FACILITIES
The City of Sanger Facilities Department provides for the maintenance and operations of City-owned buildings.
This includes repairs, janitorial services and utilities. The Facilities Department has been created for the 2016-2017
budget and assumes the cost of facility maintenance that has previously been accounted for in individual departments.
BUDGETED PERSONNEL SCHEDULE
Functions of the Facilities Department are handled by personnel in the Parks Department. Although there are no employees
working solely in Facilities, beginning this year, ten percent of salaries and benefits from Parks Department personnel are being
allocated to Facilities.
Position Title 2020-21 2021-22 2022-23
Parks & Recreation Director 0 0 0.1
Crew Leader 0 0 0.1
Grounds Maintenance Worker 0 0 0.4
Total Budgeted Positions 0 0 0.6
The City of Sanger, Texas Page 122 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits - - - 41,900 41,900 -
Supplies & Materials 14,356 15,900 10,241 18,400 0.00%
Maintenance & Operations 45,768 75,000 50,101 68,000 (7,000) -9.33%
Contract Services 39,626 50,000 40,626 56,500 6,500 13.00%
Utilities 107,323 113,000 101,928 142,000 29,000 25.66%
Capital Outlay - - - 86,845 86,845 -
Total 207,073 253,900 202,896 413,645 157,245 61.93%
EXPENDITURE BY CATEGORY
-
25,000
50,000
75,000
100,000
125,000
150,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Outlay
EXPENDITURE ALLOCATION
5.2%
Salaries & Benefits
8.4%
Maintenance &
Operations
7.0%
Contract Services
17.6%
Utilities
10.7%
Capital Outlay
The City of Sanger, Texas Page 123 Official Budget 2022-23
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 124 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 26,974 36,200 32,443 25,300 (10,900) -30.11%
Supplies & Materials 39,170 38,000 40,486 38,000 - 0.00%
Maintenance & Operations 8,607 6,000 6,174 9,500 3,500 58.33%
Contract Services 208,258 347,000 301,216 361,600 14,600 4.21%
Total 283,009 427,200 380,319 434,400 7,200 1.69%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
5.8%
Salaries & Benefits
8.7%
Supplies & Materials
2.2%
Maintenance & Operations
83.2%
Contract Services
The City of Sanger, Texas Page 125 Official Budget 2022-23
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 126 Official Budget 2022-23
4A CORPORATION FUND BUDGET SUMMARY
Taxes
100%
Interest Income
0%
4A Fund Revenues
Salaries & Benefits
44%
Supplies &
Materials
34%
Maintenance &
Operations
4%
Contract Services
18%
4A Fund Expenditures
The City of Sanger, Texas Page 127 Official Budget 2022-23
4A CORPORATION FUND BUDGET SUMMARY
Beginning Fund Balance 2,337,944 2,800,442 2,800,442 3,411,016
Revenues
Taxes 641,438 600,000 679,336 800,000
Grant Revenue 5,000 - - -
Interest Income 881 10,000 22,617 22,000
Total Revenues 647,319 610,000 701,953 822,000
Other Sources
Transfers In 25,000 - - -
Total Other Sources 25,000 - - -
Total Revenues/Sources 672,319 610,000 701,953 822,000
Expenditures
Salaries & Benefits 107,002 56,700 55,212 60,500
Supplies & Materials 22,807 36,375 14,047 47,750
Maintenance & Operations 890 5,601 1,000 5,800
Contract Services 49,122 34,800 21,120 25,000
Total Expenditures 179,821 133,476 91,379 139,050
Other Uses
Transfers Out 30,000 - - 15,000
Total Other Uses 30,000 - - 15,000
Total Expenses/Uses 209,821 133,476 91,379 154,050
Excess of Revenues/Sources
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 128 Official Budget 2022-23
4A CORPORATION FUND REVENUES
Taxes
Sales Tax 641,438 600,000 679,336 800,000
Total Taxes 641,438 600,000 679,336 800,000
Miscellaneous Income
Grant Revenue 5,000 - - -
Interest Income 881 10,000 22,617 22,000
Total Miscellaneous 5,881 10,000 22,617 22,000
Transfers
Transfers from 4B Fund 25,000 - - -
Total Transfers 25,000 - - -
Total Revenues 672,319 610,000 701,953 822,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 129 Official Budget 2022-23
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.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Director of Economic Development 1 0.5 0.5
Total Budgeted Positions 1 0.5 0.5
The City of Sanger, Texas Page 130 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 107,002 56,700 55,212 60,500 3,800 6.70%
Supplies & Materials 22,807 36,375 14,047 47,750 11,375 31.27%
Maintenance & Operations 890 5,601 1,000 5,800 199 3.55%
Contract Services 49,122 34,800 21,120 25,000 (9,800) -28.16%
Transfers 30,000 - - 15,000 15,000 -
Total 209,821 133,476 91,379 154,050 20,574 15.41%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
120,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Transfers
EXPENDITURE ALLOCATION
39.3%
Salaries & Benefits
31.0%
Supplies & Materials
3.8%
Maintenance & Operations
16.2%
Contract Services
9.7%
Transfers
The City of Sanger, Texas Page 131 Official Budget 2022-23
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 132 Official Budget 2022-23
4B CORPORATION FUND BUDGET SUMMARY
Taxes
100%
Interest Income
0%
4B Fund Revenues
Salaries & Benefits
7%
Supplies &
Materials
4%
Maintenance &
Operations …Contract Services
2%
Capital Outlay
55%
Grant Expenses
6%
Transfers
26%
4B Fund Expenditures
The City of Sanger, Texas Page 133 Official Budget 2022-23
4B CORPORATION FUND BUDGET SUMMARY
Beginning Fund Balance 1,535,134 1,890,161 1,890,161 2,258,648
Revenues
Taxes 641,438 600,000 679,336 800,000
Interest Income 3,918 10,000 25,691 30,000
Total Revenues 645,356 610,000 705,027 830,000
Expenditures
Salaries & Benefits 1,341 56,700 54,590 60,500
Supplies & Materials 1,341 20,775 12,000 38,750
Maintenance & Operations - 600 450 800
Contract Services 50,147 24,800 12,000 15,000
Grant Expenses - 50,000 15,000 50,000
Capital Outlay - 200,000 30,000 479,000
Total Expenditures 52,829 352,875 124,040 644,050
Other Uses
Transfers Out 237,500 212,500 212,500 227,500
Total Other Uses 237,500 212,500 212,500 227,500
Total Expenses/Uses 290,329 565,375 336,540 871,550
Excess of Revenues/Sources
over Expenditures/Uses 355,027 44,625 368,487 (41,550)
Ending Fund Balance 1,890,161 1,934,786 2,258,648 2,217,098
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 134 Official Budget 2022-23
4B CORPORATION REVENUES
Taxes
Sales Tax 641,438 600,000 679,336 800,000
Total Taxes 641,438 600,000 679,336 800,000
Miscellaneous Income
Interest Income 3,918 10,000 25,691 30,000
Total Miscellaneous 3,918 10,000 25,691 30,000
Total Revenues 645,356 610,000 705,027 830,000
2019-20
Actual
2020-21
Budget
2020-21
Estimated
2021-22
Budget
The City of Sanger, Texas Page 135 Official Budget 2022-23
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.
BUDGETED PERSONNEL SCHEDULE
Position Title 2020-21 2021-22 2022-23
Director of Economic Development 0 0.5 0.5
Total Budgeted Positions 0 0.5 0.5
The City of Sanger, Texas Page 136 Official Budget 2022-23
DEPARTMENTAL EXPENDITURES
Category 2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget Difference Percent
Change
Salaries & Benefits 1,341 56,700 54,590 60,500 3,800 6.70%
Supplies & Materials 7,408 20,775 12,000 38,750 17,975 86.52%
Maintenance & Operations - 600 450 800 200 33.33%
Contract Services 50,147 24,800 12,000 15,000 (9,800) -39.52%
Grant Expenses - 50,000 15,000 50,000 - 0.00%
Capital Outlay - 200,000 100,000 479,000 279,000 139.50%
Transfers 237,500 212,500 212,500 227,500 15,000 7.06%
Total 296,396 565,375 406,540 871,550 306,175 54.15%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Grant Expenses
Capital Outlay
Transfers
EXPENDITURE ALLOCATION
6.9%
Salaries & Benefits
4.4%
Supplies & Materials
0.1%
Maintenance & Operations
1.7%
Contract Services
5.7%
Grant Expenses
55.0%
Capital Outlay
26.1%
Transfers
The City of Sanger, Texas Page 137 Official Budget 2022-23
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 138 Official Budget 2022-23
SPECIAL REVENUE FUNDS BUDGET SUMMARY
Fees
36%
Fines
2%
Interest Income
10%
Miscellaneous
52%
Transfers
0%
Special Revenue Funds Revenues
Salaries & Benefits
3%Supplies &
Materials
33%
Contract Services
64%
Special Revenue Funds Expenditures
The City of Sanger, Texas Page 139 Official Budget 2022-23
COMBINED SCHEDULE OF ALL SPECIAL REVENUE FUNDS
Beginning Fund Balance 2,267,313 3,156,440 3,156,440 3,737,729
Revenues
Taxes 52,115 35,000 52,765 50,000
Fees 263,986 260,000 210,000 210,000
Fines 14,810 14,250 14,474 13,600
Interest Income 19,218 17,850 20,150 20,150
Miscellaneous 1,935 7,500 5,450 7,500
Total Special Revenue Fund Revenues 352,064 334,600 302,839 301,250
Other Sources
Transfers 552,000 300,000 300,000 300,000
Total Other Sources 552,000 300,000 300,000 300,000
Total Revenues/Sources 904,064 634,600 602,839 601,250
Expenditures
Salaries & Benefits 73 1,000 450 1,000
Supplies & Materials - 13,000 5,000 13,000
Contract Services 14,864 25,500 16,100 25,100
Total Special Revenue Fund Expenditures 14,937 39,500 21,550 39,100
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 3,156,440 3,751,540 3,737,729 4,299,879
889,127 595,100 581,289 562,150
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 140 Official Budget 2022-23
HOTEL OCCUPANCY TAX FUND
The Hotel Occupancy Tax Fund is used to account for revenues from the Hotel Occupancy Tax.
Beginning Fund Balance 59,175 99,290 99,290 138,055
Revenues
Hotel Occupancy Tax 133,453 35,000 148,289 50,000
Tax Abatements (81,338) (95,524)
Total Hotel Tax Fund Revenues 52,115 35,000 52,765 50,000
Expenditures
Contract Services 12,000 14,000 14,000 14,000
Total Hotel Tax Fund Expenditures 12,000 14,000 14,000 14,000
Excess of Revenues/Sources 40,115 21,000 38,765 36,000
over Expenditures/Uses
Ending Fund Balance 99,290 120,290 138,055 174,055
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
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 - 400,000 400,000 700,000
Revenues/Other Sources
Transfer from General Fund 400,000 300,000 300,000 300,000
Total General Storm Recovery Fund Revenues/Sources400,000 300,000 300,000 300,000
Excess of Revenues/Sources 400,000 300,000 300,000 300,000
over Expenditures/Uses
Ending Fund Balance 400,000 700,000 700,000 1,000,000
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 141 Official Budget 2022-23
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 1,042,953 1,213,988 1,213,988 1,233,988
Revenues/Other Sources
Interest 19,035 17,500 20,000 20,000
Transfer from Enterprise Fund 152,000 - - -
Total General Storm Recovery Fund Revenues/Sources171,035 17,500 20,000 20,000
Excess of Revenues/Sources 171,035 17,500 20,000 20,000
over Expenditures/Uses
Ending Fund Balance 1,213,988 1,231,488 1,233,988 1,253,988
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
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
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 142 Official Budget 2022-23
LIBRARY RESTRICTED FUND
The Library Restricted Fund is utilized to account for specific revenues set aside for future Library expenditures.
Beginning Fund Balance 98,329 98,512 98,512 98,662
Revenues
Interest Income 183 350 150 150
Total Library Restricted Fund Revenues 183 350 150 150
Ending Fund Balance 98,512 98,862 98,662 98,812
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
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 104,428 104,428 104,428 114,428
Revenues
Parkland Dedication Fee - 10,000 10,000 10,000
Total Parkland Dedication Fund Revenues - 10,000 10,000 10,000
Ending Fund Balance 104,428 114,428 114,428 124,428
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 143 Official Budget 2022-23
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 882,093 1,146,079 1,146,079 1,346,079
Revenues
Roadway Impact Fee 263,986 250,000 200,000 200,000
Total Roadway Impact Fee Fund Revenues 263,986 250,000 200,000 200,000
Ending Fund Balance 1,146,079 1,396,079 1,346,079 1,546,079
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
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 11,034 13,972 13,972 16,022
Revenues
Fines 3,011 2,750 2,500 2,500
Total Court Security Fund Revenues 3,011 2,750 2,500 2,500
Expenditures
Salaries & Benefits 73 1,000 450 1,000
Total Court Security Fund Expenditures 73 1,000 450 1,000
Excess of Revenues/Sources 2,938 1,750 2,050 1,500
over Expenditures/Uses
Ending Fund Balance 13,972 15,722 16,022 17,522
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 144 Official Budget 2022-23
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 435 92 92 92
Revenues
Fines 2,521 2,500 2,100 2,100
Total Court Technology Fund Revenues 2,521 2,500 2,100 2,100
Expenditures
Contract Services 2,864 2,500 2,100 2,100
Total Court Technology Fund Expenditures 2,864 2,500 2,100 2,100
Excess of Revenues/Sources (343) - - -
over Expenditures/Uses
Ending Fund Balance 92 92 92 92
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
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 45,292 54,570 54,570 64,444
Revenues
Fines 9,278 9,000 9,874 9,000
Total Child Safety Fee Fund Revenues 9,278 9,000 9,874 9,000
Expenditures
Contract Services - 9,000 - 9,000
Total Child Safety Fee Fund Expenditures - 9,000 - 9,000
Excess of Revenues/Sources 9,278 - 9,874 -
over Expenditures/Uses
Ending Fund Balance 54,570 54,570 64,444 64,444
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 145 Official Budget 2022-23
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 - 5,000 5,000 5,000
Total Police Donations Fund Revenues - 5,000 5,000 5,000
Expenditures
Supplies & Materials - 5,000 5,000 5,000
Total Police Donations Fund Expenditures - 5,000 5,000 5,000
Excess of Revenues/Sources - - - -
over Expenditures/Uses
Ending Fund Balance 78 78 78 78
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
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 6,150 6,775 6,775 7,075
Revenues
Miscellaneous 625 1,000 300 1,000
Total Fire Donations Fund Revenues 625 1,000 300 1,000
Expenditures
Supplies & Materials - 1,000 - 1,000
Total Fire Donations Fund Expenditures - 1,000 - 1,000
Excess of Revenues/Sources 625 - 300 -
over Expenditures/Uses
Ending Fund Balance 6,775 6,775 7,075 7,075
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 146 Official Budget 2022-23
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 5,561 6,311 6,311 6,311
Revenues
Miscellaneous 750 500 - 500
Total Park Donations Fund Revenues 750 500 - 500
Expenditures
Supplies & Materials - 500 - 500
Total Court Security Fund Expenditures - 500 - 500
Excess of Revenues/Sources 750 - - -
over Expenditures/Uses
Ending Fund Balance 6,311 6,311 6,311 6,311
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
LIBRARY DONATIONS FUND
The Library Donations Fund accounts for specific funds donated for the exclusive use of the Sanger Public Library.
Beginning Fund Balance 6,259 6,819 6,819 6,969
Revenues
Miscellaneous 560 500 150 500
Total Library Donations Fund Revenues 560 500 150 500
Expenditures
Supplies & Materials - 500 - 500
Total Library Donations Fund Expenditures - 500 - 500
Excess of Revenues/Sources 560 - 150 -
over Expenditures/Uses
Ending Fund Balance 6,819 6,819 6,969 6,969
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 147 Official Budget 2022-23
The City of Sanger, Texas Page 148 Official Budget 2022-23
CA
P
I
T
A
L
P
R
O
J
E
C
T
S
F
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The City of Sanger, Texas Page 149 Official Budget 2022-23
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 150 Official Budget 2022-23
COMBINED CAPITAL PROJECTS FUNDS BUDGET SUMMARY
Fees & Services
5%
Use of Bond
Proceeds
94%
Interest Income
1%
Combined Capital Projects Funds Revenues
Capital Projects
100%
Combined Capital Projects Funds Expenditures
The City of Sanger, Texas Page 151 Official Budget 2022-23
CAPITAL PROJECTS FUND
Beginning Fund Balance 1,997,068 2,276,284 2,276,284 2,895,095
Revenues
Interest Income - 10,000 48,000 45,000
Total Capital Projects Fund Revenues - 10,000 48,000 45,000
Other Sources
Transfers From General Fund 520,725 1,318,511 1,318,511 -
Transfers From Enterprise CIP - - - -
Total Other Sources 520,725 1,318,511 1,318,511 -
Total Revenues/Sources 520,725 1,328,511 1,366,511 45,000
Expenditures
2020-2021 Street Rehab Program 241,509 27,700 27,700 -
2021-2022 Street Rehab Program - 270,000 270,000 -
Technology Upgrade Program - 500,000 250,000 -
Building Improvements - 200,000 200,000 -
2022-2023 Street Rehab Program - - - 340,000
Street Maintenance/Utility Program - - - 425,000
Marion Road - Arterial - - - 750,000
Downtown Improvements - - - 350,000
Joint Public Safety Facility - - - 300,000
Total Expenditures 241,509 997,700 747,700 2,165,000
Excess of Revenues over Expenditures 279,216 330,811 618,811 (2,120,000)
Ending Fund Balance 2,276,284 2,607,095 2,895,095 775,095
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 152 Official Budget 2022-23
ENTERPRISE CAPITAL PROJECTS FUND
Beginning Fund Balance 4,284,456 3,964,424 3,964,424 3,843,353
Revenues
Water Tap Fees 320,350 300,000 100,000 350,000
Sewer Tap Fees 428,000 380,000 100,000 400,000
Interest Income 102,521 50,000 150,000 150,000
Total Revenues 850,871 730,000 350,000 900,000
Other Sources
Transfer from Enterprise Fund 447,142 78,571 78,571 -
Transfer from 4A 30,000 - - -
Use of Bond Funds - 13,000,000 6,000,000 14,000,000
Total Other Sources 477,142 13,078,571 6,078,571 14,000,000
Total Revenues/Sources 1,328,013 13,808,571 6,428,571 14,900,000
Expenditures
Wastewater Treatment Plant 183,549$ - 10,571 -
Outfall Pipeline/Stream Restoration 249,250 - - -
Cowling Water Ground Storage Rehab 69,668 - - -
Acker Water Ground Storage Rehab 53,132 2,600,000 35,000 -
Relocation of Utilities along FM 455 622,113 6,000,000 6,000,000 -
Railroad Lift Station 2,871 500,000 - 500,000
Relocation of Utilities along I-35 - 4,100,000 200,000 9,922,910
WWTP Bar Screen Repair 41,096 - 44,300 -
WWTP Phase 2 TPDES 2,684 - 12,000 -
Water Line Bolivar to Cherry - 167,095 167,095 -
Elm Street Sewer Repair - - 55,676 -
FM 455 Sewer Extension - - 25,000 -
Keaton Road Sewer Line - 320,000 - 320,000
Fifth Street Sewer Rehabilitation - - - 350,000
Metering System - - - 3,200,000
Water System Improvements - - - 1,200,000
Wastewater System Improvements - - - 335,000
Electric System Improvements - - - 350,000
Total Expenditures 1,224,363 13,687,095 6,549,642 16,177,910
Other Uses
Transfers Out 423,682 - - -
Total Other Uses 423,682 - - -
Total Expenses/Uses 1,648,045 13,687,095 6,549,642 16,177,910
Excess of Revenues over Expenditures (320,032) 121,476 (121,071) (1,277,910)
Ending Fund Balance 3,964,424 4,085,900 3,843,353 2,565,443
2020-21
Actual
2021-22
Budget
2021-22
Estimated
2022-23
Budget
The City of Sanger, Texas Page 153 Official Budget 2022-23
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 2022--23.
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.
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 IV of the program have been completed in the
past four years. Phase V is slated for 2021-22, and Phases VI through VIII are slated for each succeeding year. 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.
As Sanger continues to experience growth, the City’s focus remains on improving the infrastructure needed to support
development. 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:
The City is currently in the process of relocating the utilities (water, wastewater, electric) along FM 455 in preparation
for TXDOT widening the road. The project is on track and it is expected to be completed within the next 24 months.
IH-35 Expansion
TXDOT is planning to expand IH-35 through Sanger. As a result, the City will have to relocate utilities (water, sewer,
electric). The City has already initiated the design engineering work and anticipates starting construction in FY 2022-
23. While designing the project, the City will take into consideration betterment options that would accommodate future
growth in the area.
Enterprise Capital Projects
The City Council recently approved a contract to replace the current water and electric meter system with a new AMI
system. The new metering infrastructure will provide greater accuracy, increased efficiency, and will enhance the
overall customer service experience. The project is expected to be implemented in the next 9 to 12 months.
At the recommendation of Alan Plummer and Associates, Council decided to refurbish the existing wastewater
treatment plant rather than build a new one in January 2014. Construction began in May of 2017 and has now been
completed. Recently, the City engaged KSA Engineering to assist with site validation for a new wastewater treatment
plant in an effort to prepare for future growth.
Several other system improvements (water, wastewater, and electric) are scheduled for FY 2022-23 such as
rehabilitating several water storage tanks, replacing several sewer lines, and installing additional bays at the electric
substation.
Streets and Thoroughfares:
Many streets in Sanger are in dire need of rehabilitation. In 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 no residential streets that
are in as bad or worse condition. In 2019, we outlined a Street Improvement Plan and already implemented Phases I
The City of Sanger, Texas Page 154 Official Budget 2022-23
through IV. This year we are proposing to move forward with Phase V as outlined in the Project Status section of this
report. However, focusing on thoroughfares as our priority gives us the greatest positive impact for 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.
In addition, the City has also allocated funding toward establishing a Street Utility Maintenance Program (SUMP). In
FY 2022-23, the City will engage with an engineering firm to outline the program.
Parks and Facilities:
The Sanger 2040 Comprehensive Plan has identified a new park to be constructed in Downtown. In FY 2022-23, the
City will initiate the concept design and begin the acquisition of property needed for the development of the park. The
City will also begin evaluating Phase II of Porter Park located on the east side of IH-35. Funds are also being allocated
towards a new Joint Public Safety facility. The design engineering is scheduled for FY 2023-24.
Facility needs that are farther out on the horizon include the expansion of the library and building a new municipal
complex as identified in the Sanger 2040 Comprehensive Plan. A remodel of the community center also needs to be
considered as it is becoming worn and dated.
PROJECT STATUS
Projects in progress continuing in FY 2021-22 Anticipated Funding Source
Railroad Lift Station Easement Acquisition Enterprise CIP/Bond Funds
I-35 Expansion - Relocation of Utilities (engineering only) Enterprise CIP/Reimbursed by TxDOT
New Projects in 2021-22 Anticipated Funding Source
Rehabilitation of Several Streets (Phase V): Capital Projects Fund
Keaton Road Sewer Line Enterprise CIP
Fifth Street Sewer Rehabilitation Enterprise CIP
AMI Metering System Enterprise CIP/Bond Funds
Water System Improvements Enterprise CIP/Bond Funds
Wastewater System Improvements Enterprise CIP/Bond Funds
Electric System Improvements Enterprise CIP Funds
Future Projects Anticipated Funding Source
Phase V through VIII – Street Rehabilitation Capital Projects Fund
Rebuild & Expand Marion Road TBD
Utility Road Ground Storage TBD
The City of Sanger, Texas Page 155 Official Budget 2022-23
CONCLUSION
As you can see, a myriad of projects is planned over the next ten years and they will keep us very busy. Many of these
projects will go unseen to most citizens but they all directly impact the quality of life in the community by ensuring
reliable utilities, safe streets and sidewalks, and adequate public facilities. It is important to note again that even after
all of this work is complete, there will still be other needs arise as our infrastructure continues to age. Like every City,
we will continue the struggle of balancing needs and resources to maintain current facilities and infrastructure, prepare
for growth, and improve the quality of life in our community.
The City of Sanger, Texas Page 156 Official Budget 2022-23
The City of Sanger, Texas Page 157 Official Budget 2022-23
CAPITAL PROJECTS FIVE YEAR SUMMARY 2020-2026
General Capital Projects
2020-2021 2021-2022 2022-2023
Actual Estimate Budget
Capital Projects Fund Balance 1,997,068 2,276,284 2,895,095
Project Funding
Interest Income - 48,000 45,000
Transfers from General Fund 520,725 1,318,511 -
Bond Funds - - -
Total Funding Sources 520,725 1,366,511 45,000
Expenditures
Street Rehab - Phase III 241,509 27,700 -
Street Rehab - Phase IV - 270,000 -
Technology Updates - 250,000 -
Building Improvements - 200,000 -
Street Rehab - Phase V - - 340,000
Street/Utility Maintenance Program - - 425,000
Downtown Improvements - - 350,000
Marion Road - Arterial (city only) - - 750,000
Joint Public Safety Facility - - 300,000
Street Rehab - Phase VI - - -
Porter Park Phase II - - -
Street Rehab - Phase VII - - -
Belz Rd/Jennifer Cir - - -
Street Rehab - Phase VIII - - -
Duck Creek Rd. - - -
Municipal Complex - - -
Total Expenditures 241,509 747,700 2,165,000
Funding Sources less Expenditures 279,216 618,811 (2,120,000)
Capital Projects Fund Balance 2,276,284 2,895,095 775,095
The City of Sanger, Texas Page 158 Official Budget 2022-23
2023-2024 2024-2025 2025-2026 2026-2027
Projected Projected Projected Projected
775,095 7,205,095 505,095 3,045,095
50,000 50,000 50,000 50,000
500,000 600,000 600,000 600,000
10,000,000 - 11,000,000 -
10,550,000 650,000 11,650,000 650,000
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
2,600,000 2,600,000 - -
800,000 4,000,000 4,000,000 -
420,000 - - -
300,000 - - -
- 250,000 - -
- 500,000 4,200,000 -
- - 675,000 -
- - 235,000 2,100,000
- - - 1,000,000
4,120,000 7,350,000 9,110,000 3,100,000
6,430,000 (6,700,000) 2,540,000 (2,450,000)
7,205,095 505,095 3,045,095 595,095
The City of Sanger, Texas Page 159 Official Budget 2022-23
CAPITAL PROJECTS FIVE YEAR SUMMARY 2020-2026
Enterprise Capital Projects
2020-2021 2021-2022 2022-2023
Actual Estimate Budget
Capital Projects Fund Balance 4,284,456 3,964,424 3,843,353
Project Funding
Water Tap Fees 320,350 100,000 350,000
Sewer Tap Fees 428,000 100,000 400,000
Use of Bond Funds - 6,000,000 14,000,000
Interest Income 102,521 150,000 150,000
Intergovernmental Income - - -
Transfers from Enterprise Fund 447,142 78,571 -
Transfers from 4A Fund 30,000 - -
Total Funding Sources 1,328,013 6,428,571 14,900,000
Expenditures
Wastewater Treatment Plant 183,549$ 10,571$ -$
Outfall Pipeline/Stream Restoration 249,250 - -
Cowling Water Ground Storage Rehabilitation 69,668 - -
Acker Water Ground Storage Rehabilitation 53,132 35,000 -
Relocation of Utilities along FM 455 622,113 6,000,000 -
Railroad Lift Station 2,871 - 500,000
Relocation of Utilities along I-35 - 200,000 9,922,910
WWTP Bar Screen Repair 41,096 44,300 -
WWTP Phase 2 TPDES 2,684 12,000 -
Water Line Bolivar to Cherry - 167,095
Elm Street Sewer Repair - 55,676
FM 455 Sewer Extension - 25,000
Keaton Road Sewer Line - - 320,000
Fifth Street Sewer Rehabilitation - - 350,000
Metering System - - 3,200,000
Water System Improvements - - 1,200,000
Wastewater System Improvements - - 335,000
Electric System Improvements - - 350,000
Utility Road Ground Storage - - -
Transfers Out 423,682 - -
Total Expenditures 1,648,045 6,549,642 16,177,910
Funding Sources less Expenditures (320,032) (121,071) (1,277,910)
Capital Projects Fund Balance 3,964,424 3,843,353 2,565,443
The City of Sanger, Texas Page 160 Official Budget 2022-23
2023-2024 2024-2025 2025-2026 2026-2027
Projected Projected Projected Projected
2,565,443 8,915,443 8,265,443 8,365,443
350,000 350,000 350,000 350,000
400,000 400,000 400,000 400,000
- - - -
50,000 50,000 50,000 50,000
7,000,000 - - -
300,000 300,000 300,000 300,000
- - - -
8,100,000 1,100,000 1,100,000 1,100,000
-$ -$ -$ -$
- - - -
- - - -
- - - -
- - - -
1,750,000 1,750,000 - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - -
- - - -
- - - -
- - - -
- - 1,000,000 -
- - 0 0
1,750,000 1,750,000 1,000,000 -
6,350,000 (650,000) 100,000 1,100,000
8,915,443 8,265,443 8,365,443 9,465,443
The City of Sanger, Texas Page 161 Official Budget 2022-23
The City of Sanger, Texas Page 162 Official Budget 2022-23
AP
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The City of Sanger, Texas Page 163 Official Budget 2022-23
GENERAL FUND 5-YEAR FINANCIAL PROJECTION
Beginning Fund Balance 7,201,005 10,922,485
Revenues
Taxes 5,962,103 6,756,786
Franchise Fees 910,840 981,054
Solid Waste 1,073,060 1,086,644
Licenses & Permits 466,076 228,957
Fines 147,322 143,552
Fire & EMS 806,077 2,138
Police & Animal Control 62,599 80,653
Parks & Recreation 10,510 18,631
Library 18,241 20,048
Interest Income 15,160 175,000
Miscellaneous 1,187,172 69,814
Total General Fund Revenues 10,659,160 9,563,277
Other Sources
Transfers In 461,535 151,535
Use of Fund Balance - -
Total Other Sources 461,535 151,535
Total Revenues/Sources 11,120,695 9,714,812
Expenditures
Salaries & Benefits 3,498,576 3,641,186
Supplies & Materials 297,575 347,456
Maintenance & Operations 253,210 454,461
Contract Services 1,334,408 1,337,074
Utilities 77,325 85,172
Capital Expenses 54,189 430,131
Debt Service 51,535 51,535
Court Costs 56,198 53,879
Other - -
Total Expenditures 5,623,016 6,400,894
Other Uses
Transfers Out 1,776,199 2,978,666
Total Other Uses 1,776,199 2,978,666
Total Expenses/Uses 7,399,215 9,379,560
Ending Fund Balance 10,922,485 11,257,737
2020-21
Actual
2021-22
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
2020-21 year as well as
projected results for the
2021-22 year. Also included
(as Year 1) is the current
2022-23 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.
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Projection Year 2 Year 3 Year 4 Year 5
Percentage 2023-2024 2024-2025 2025-2026 2026-27
Beginning Fund Balance 11,257,737 11,257,737 10,746,743 10,509,632 10,576,743
Revenues
Taxes 7,561,000 7% 8,090,270 8,656,589 9,262,550 9,910,929
Franchise Fees 1,009,895 7% 1,080,588 1,156,229 1,237,165 1,323,767
Solid Waste 1,262,000 5% 1,325,100 1,391,355 1,460,923 1,533,969
Licenses & Permits 363,500 5% 381,675 400,759 420,797 441,837
Fines 155,755 8% 168,215 181,672 196,206 211,902
Fire & EMS 466,890 5% 490,235 514,747 540,484 567,508
Police & Animal Control 70,621 5% 74,152 77,860 81,753 85,841
Parks & Recreation 14,000 3% 14,420 14,853 15,299 15,758
Library 22,920 3% 23,608 24,316 25,045 25,796
Interest Income 225,000 5% 236,250 248,063 260,466 273,489
Miscellaneous 122,500 5% 128,625 135,056 141,809 148,899
Total General Fund Revenues 11,274,081 12,013,138 12,801,499 13,642,497 14,539,695
Other Sources
Transfers In 146,535 2% 149,466 152,455 155,504 158,614
Use of Fund Balance 756,916 0.00% - - - -
Total Other Sources 903,451 149,466 152,455 155,504 158,614
Total Revenues/Sources 12,177,532 12,162,604 12,953,954 13,798,001 14,698,309
Expenditures
Salaries & Benefits 5,659,700 4% 5,886,088 6,121,532 6,366,393 6,621,049
Supplies & Materials 459,421 5% 482,392 506,512 531,838 558,430
Maintenance & Operations 553,413 5% 581,084 610,138 640,645 672,677
Contract Services 1,848,759 5% 1,941,197 2,038,257 2,140,170 2,247,179
Utilities 90,400 2% 92,208 94,052 95,933 97,852
Capital Expenses 1,707,930 5% 1,793,327 1,882,993 1,977,143 2,076,000
Debt Service 51,535 5% 54,112 56,818 59,659 62,642
Court Costs 68,870 3% 70,936 73,064 75,256 77,514
Other 56,000 2% 57,120 58,262 59,427 60,616
Total Expenditures 10,496,028 10,958,464 11,441,628 11,946,464 12,473,959
Other Uses
Transfers Out 1,681,504 2% 1,715,134 1,749,437 1,784,426 1,820,115
Total Other Uses 1,681,504 1,715,134 1,749,437 1,784,426 1,820,115
Total Expenses/Uses 12,177,532 12,673,598 13,191,065 13,730,890 14,294,074
Ending Fund Balance 11,257,737 10,746,743 10,509,632 10,576,743 10,980,978
Projected
2022-23
Budget
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DEPARTMENTAL CAPITAL REQUESTS
To request departmental capital expenditures, City Department Directors complete a request form for each requested
expenditure. These requests and supporting documentation are reviewed during individual and group budget planning
meetings. Review of the items includes discussion of any available alternatives to the requested items.
All capital requests are reviewed to determine if they are in sync with City Council goals and the City’s strategic plan.
The following are the original requests submitted which are included in the current budget that have been approved.
Some requests have been approved as submitted, some have been approved with modifications, and some were not
approved for the current year.
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FINANCIAL MANAGEMENT POLICY
*The Sanger City Council approved the City’s Financial Management Policy on September 19, 2022
Introduction
The City of Sanger, Texas financial policies set forth the basic framework for the fiscal management of the City. These
policies were developed within the parameters established by applicable provisions of the Texas Local Government
Code and the Sanger City Charter. The policies are intended to assist the City Council and city staff in evaluating
current activities and proposals for future programs. The policies are to be reviewed on an annual basis and modified
to accommodate changing circumstances or conditions.
The scope of these policies generally spans accounting, auditing, financial reporting, internal controls, operating and
capital budgeting, revenue management, expenditure control and debt management, all to make it possible both: (a)
to present fairly and with full disclosure the financial position and results of financial operations of the City in conformity
to generally accepted accounting principles (GAAP), and (b) to determine and demonstrate compliance with finance-
related legal and contractual provisions.
It is the goal of the Statement of Financial Management Policies to enable the City to adhere to the principles of sound
municipal finance and to continue its long-term stable and positive financial condition.
Annual Budget
1. The fiscal year of the City of Sanger shall begin on October 1 of each calendar year and will end on September
30 of the following calendar year. The fiscal year will also be established as the accounting and budget year.
2. The City Manager, prior to August first of each year, shall prepare and submit to the City Secretary the annual
budget covering the next fiscal year. The budget shall provide a complete financial plan of all city funds and
activities and, except as required by law or the City Charter, shall be in such form as the Council may require.
The budget shall contain the following information:
a. The City Manager’s budget message outlining the proposed financial policies for the next fiscal year
with an explanation of any changes in expenditures from the previous year, any major changes in
policies, and a complete statement regarding the financial condition of the City. (Proposition 1
approved at an election held November 7, 2006 and certified by Resolution 11-19-06 adopted
November 20, 2006.)
b. An estimate of all revenues from taxes and other sources, including the present tax structure, rates,
and property valuations for the ensuing year;
c. A carefully itemized list of proposed expenses and revenues by fund, service type, and project for the
budget year, as compared to actual expenditures and revenues of the last ended fiscal year and the
projected final expenditures and revenues for the current fiscal year;
d. A description of all outstanding bond indebtedness, showing amount, date of issue, rate of interest,
and maturity date; also, any other indebtedness which the City has incurred and which has not been
paid;
e. A statement proposing any capital expenditures deemed necessary for undertaking during the next
budget year and the recommended provision for financing; and
f. Such other information as is required by City Council or deemed desirable by the City Manager.
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3. The City Manager’s budget should assume, for each fund, operating revenues that are equal to or exceed
operating expenditures (i.e., a balanced budget). The City Manager’s budget message shall explain the
reasons for any fund that reflects operating expenditures exceeding operating revenues.
4. The City Council shall hold a public hearing on the budget, as submitted, at the time and place so advertised
in the official newspaper, which will be no less than seven (7) days or more than fifteen (15) days after the date
of notice. All interested persons shall be given the opportunity to be heard, either for or against, any item of
the proposed budget.
5. The budget and tax rate may be adopted at any regular or special meeting of the Council prior to the beginning
of the budgeted fiscal year by a majority vote of two thirds (2/3) quorum. The Council may amend the proposed
budget by increasing, decreasing, or removing any programs or amounts, except for expenditures required by
law, for debt service, or for estimated cash deficit. No amendment to the budget shall increase the authorized
expenditures to an amount greater than the total of estimated income plus funds available from prior years.
6. If the Council fails to adopt a budget by the beginning of the fiscal year, the budget currently in place for the
preceding year shall remain in place on a month-to-month basis until such time as a new budget has been
adopted.
7. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the City
Council shall constitute the official appropriations for the current year and shall constitute the basis of the official
levy of the property tax. Under conditions which may arise, the City Council may amend or change the budget
to provide for any additional expense.
Capital Program
1. The City Manager shall submit a five-year capital improvement program (CIP) as an attachment to the annual
budget. The CIP shall induce the following:
a. A clear, general summary of its contents;
b. A list of all capital improvements which are proposed for the five (5) fiscal years including the budget
year, with appropriate supporting information as to the necessity for such improvements;
c. Cost estimates, method of financing and recommended time schedules for each improvement; and
d. The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
Basis of Accounting and Budgeting
1. The City’s finances shall be accounted for in accordance with generally accepted accounting principles (GAAP)
as established by the Governmental Accounting Standards Board (GASB).
a. The accounts of the City are organized and operated on the basis of funds and account groups. Fund
accounting segregates funds according to their intended purpose and is used to aid management in
demonstrating compliance with finance-related legal and contractual provisions. The minimum number
of funds is maintained consistent with legal and managerial requirements. Account groups are a
reporting device to account for certain assets and liabilities of the governmental funds not recorded
directly in those funds.
b. Governmental fund types use the flow of current financial resources measurement focus and the
modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are
recognized when susceptible to accrual (i.e., when they are “measurable and available”). “Measurable”
means the amount of the transaction can be determined and “available” means collectible within the
current period or soon enough thereafter to pay liabilities of the current period. Substantially all
revenues are considered to be susceptible to accrual. Ad valorem, sales, hotel, franchise and tax
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revenues recorded in the General Fund and ad valorem tax revenues recorded in the Debt Service
Fund are recognized under the susceptible to accrual concept. Licenses and permits, charges for
services, fines and forfeitures, and miscellaneous revenues (except earnings on investments) are
recorded as revenues when received in cash because they are generally not measurable until actually
received. Investment earnings are recorded as earned since they are measurable and available.
Expenditures are recognized when the related fund liability is incurred, if measurable, except for
principal and interest on general long-term debt, which are recorded when due, and compensated
absences, which are recorded when payable from currently available financial resources.
c. The City utilizes encumbrance accounting for its governmental fund types, under which purchase
orders, contracts and other commitments for the expenditure of monies are recorded in order to
reserve that portion of the applicable appropriation.
d. The City’s proprietary fund types are accounted for on a flow of economic resources measurement
focus and use the accrual basis of accounting. Under this method, revenues are recorded when
earned, and expenses are recorded at the time liabilities are incurred.
2. The City’s annual budgets shall be prepared and adopted on a basis consistent with generally accepted
accounting principles for all governmental and proprietary funds
3. The issuance of Statement 34 by GASB has influenced the creation and reporting of individual funds. GASB
34 essentially mandates dual accounting systems: one for government-wide (i.e. the government as a single
entity) reporting and another for individual fund reporting. Under GASB 34 for individual funds, the City will
continue utilizing the accounting and budgeting processes as described in paragraphs (1) and (2) of this
section. However, because GASB 34 mandates the flow of economic resources measurement focus and
accrual basis of accounting for the government-wide reporting, extensive reconciliation must be performed to
present aggregated fund information in the government-wide reporting model. Therefore, individual operating
funds will be created with the objective of reducing fund to government-wide reconciliation as much as possible.
When appropriate, individual funds will be examined as to whether it will be appropriate to account for them as
proprietary fund types. Also, the City will limit the use of internal service funds and incorporate the financial
transactions of those funds into other governmental funds.
Budget Administration
1. All expenses of the City shall be made in accordance with the adopted annual budget. Budgetary control is
maintained at the individual expenditure account level by the review of all requisitions of estimated purchase
amounts prior to the release of purchase orders to vendors.
2. The following represents the City’s budget amendment policy delineating responsibility and authority for the
amendment process. Transfers between expenditure accounts in one department may occur with the approval
of the City Manager and Finance Director Transfers between operating departments may occur with the
approval of the City manager and Finance Director provided that a department’s total budget is not changed
by more than $50,000. Transfers between funds must be accomplished by budget amendment approved by
the City Council. Budget amendments calling for new fund appropriations must also be approved by the City
Council.
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
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or any of its officers and shall report directly to the Council. Upon completion of the audit, a summary of the
results thereof shall be placed on file in the City Secretary's office for public record. A copy of the
comprehensive financial annual report shall be available at City Hall.
2. The City Manager shall submit to the Council a monthly report of the financial condition of the City by
department for the fiscal year-to-date. The financial records of the City will be maintained on a modified accrual
basis to support this type of financial management. The City Manager shall make available to the Council the
monthly cash disbursements journal of the City of all funds and accounts.
Revenues
1. To protect the City’s financial integrity, the City will maintain a diversified and stable revenue system to shelter
it from fluctuations in any one revenue source. Recognizing that sales tax is a volatile, unpredictable source of
revenue, the City will attempt to reduce its dependence on sales tax revenue.
2. For every annual budget, the City shall levy two property tax rates: operation/ maintenance and debt service.
The debt service levy shall be sufficient for meeting all principal and interest payments associated with the
City’s outstanding general obligation debt for that budget year. The debt service levy and related debt service
expenditures shall be accounted for in the Debt Service Fund. The operation and maintenance levy shall be
accounted for in the General Fund. City Council will consider exceeding the rollback rate only after options
have been presented by staff to avoid the rollback by increasing revenue from other sources or reducing
expenditures.
3. The City will maintain a policy of levying the lowest tax rate on the broadest tax base. Minimal exemptions may
be provided to homeowners, senior citizens, and disabled veterans. The City may consider providing tax
abatements or other incentives to encourage development.
4. The City will establish user charges and fees at a level that attempts to recover the full cost of providing the
service.
a. User fees, particularly utility rates, should identify the relative costs of serving different classes of
customers.
b. Where possible, utility rates should be designed to reduce peak (hour and day) demands on the utility
systems.
c. The City will make every reasonable attempt to ensure accurate measurement of variables impacting
taxes and fees (e.g., verification of business sales tax payments, verification of appraisal district
property values, and accuracy of water meters).
5. The City will attempt to maximize the application of its financial resources by obtaining supplementary funding
through agreements with other public and private agencies for the provision of public services or the
construction of capital improvements.
6. The City will consider market rates and charges levied by other public and private organizations for similar
services in establishing tax rates, fees and charges.
7. When developing the annual budget, the City Manager shall project revenues from every source based on
actual collections from the preceding year and estimated collections of the current fiscal year, while taking into
account known circumstances which will impact revenues for the new fiscal year. The revenue projections for
each fund should be made conservatively so that total actual fund revenues exceed budgeted projections.
Operating Expenditures
1. Operating expenditures shall be accounted, reported, and budgeted for in the following major categories:
a. Operating, Recurring Expenditures
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i. Salaries and Benefits
ii. Supplies and Materials
iii. Maintenance and Operations
iv. Contractual Services
v. Utilities
vi. Capital Replacement
vii. Other Expenses
b. Operating, Non-Recurring Expenditures
i. Capital Equipment
2. The annual budget shall appropriate sufficient funds for operating, recurring expenditures necessary to
maintain established (i.e., status quo) quality and scope of city services.
3. The City will constantly examine the methods for providing public services in order to reduce operating,
recurring expenditures and/or enhance quality and scope of public services with no increase to cost.
4. Salaries and benefits expenditures will reflect the minimum staffing needed to provide established quality and
scope of city services. To attract and retain employees necessary for providing high-quality service, the City
shall maintain a compensation and benefit package competitive with the public and, when quantifiable, private
service industries.
5. Supplies and materials expenditures shall be sufficient for ensuring the optimal productivity of City employees.
6. Maintenance and operations expenditures shall be sufficient for addressing the deterioration of the City’s
capital assets to ensure the optimal productivity of the capital assets. Maintenance should be conducted to
ensure a relatively stable level of maintenance expenditures for every budget year.
7. Utility expenditure providers shall, when options are available, be selected on the basis of the provider’s
competitive pricing and service.
8. The City will utilize contractual services for the provision of city services whenever private contractors can
perform the established level of service at less expense to the City. The City will regularly evaluate its
agreements with private contractors to ensure the established levels of service are performed at the least
expense to the City.
9. Capital equipment is defined as equipment that exceeds $5,000 and has a useful life of at least one year. Bulk
purchases of smaller equipment with a useful life of at least one year will be capitalized if the total amount of
the purchase exceeds $25,000. Existing capital equipment shall be replaced when needed to ensure the
optimal productivity of City employees.
10. Expenditures for additional capital equipment shall be made only to enhance employee productivity, improve
quality of service, or expand scope of service.
11. Expenditures for other expenses not included in the categories above shall be made strictly on the basis of
economic and business merit, ensuring the best possible return on each dollar spent.
12. To assist in controlling the growth of operating expenditures, operating departments will submit their annual
budgets to the City Manager during the budget preparation process. Departments shall provide justification
where projected expenditures exceed prior year budgeted amounts.
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.
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2. Fund balance that exceeds the minimum level established for each fund may be appropriated for non-recurring
capital projects or programs, reserves or as the Council directs.
3. The City will exercise diligence in avoiding the appropriation of fund balance for recurring operating
expenditures. In the event fund balance is appropriated for recurring operating expenditures to meet the needs
of the Sanger community, the budget document shall include an explanation of the circumstances requiring
the appropriation and the methods to be used to arrest the future use of fund balance for operating
expenditures.
Fund Transfers
1. With the exceptions noted below, there will be no operating transfers between funds. Any costs incurred by
one fund to support the operations of another shall be charged directly to the fund.
2. Fund transfers may occur when surplus fund balances are used to support non-recurring capital expenses or
when needed to satisfy debt service obligations.
3. Transfers are permitted between funds to support economic development programs.
4. Transfers are permitted from the Enterprise Fund to other funds to cover the cost of operations.
Debt Expenditures
1. The City shall have the right and power, except as prohibited by law or the City Charter, to borrow money by
whatever method it may deem to be in the public interest.
2. The City shall have the power to borrow money on the credit of the City and to issue general obligation bonds
for permanent public improvements or for any other public purpose not prohibited by law and the City Charter
and to issue refunding bonds to refinance outstanding bonds previously issued. All such bonds or certificates
of obligation shall be issued in conformity with the laws of the State of Texas and shall be used only for
purposes for which they were issued. General obligation bonds shall not be issued without an election. In all
cases when the City Council shall order an election for the issuance of bonds of the City, it shall, at the same
time, state whether or not a tax rate increase is anticipated for the purpose of paying the principal and interest
on the bonds and to create a sinking fund for their redemption.
3. The City shall have the power to borrow money for the purpose of constructing, purchasing, improving,
extending or repairing public utilities, recreational facilities, or any other self-liquidating municipal function not
prohibited by the Constitution and the laws of the State of Texas, and to issue revenue bonds to evidence the
obligation created thereby. Such shall be a charge upon and payable from the properties, or interest therein
pledged, or the income therefrom, or both. The holders of the revenue bonds shall never have the right to
demand payment thereof out of moneys raised or to be raised by taxation. All such bonds shall be issued in
conformity with the laws of the State of Texas and shall be used only for the purpose for which they were
issued.
4. When needed to minimize annual debt payments, the City will obtain insurance for new debt issues.
Capital Project Expenditures
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.
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c. Support and service new development.
3. To minimize the issuance of debt, the City will attempt to support capital projects with appropriations from
operating revenues or excess fund balances (i.e., “pay-as-you-go”).
Purchasing
1. All purchases and contracts over $3,000 shall conform to Chapter 252, Subchapter B of the Local Government
Code of Texas, as amended. Purchases of goods or services over $50,000 shall be submitted to the City
Council for approval. The adoption of the annual budget gives the City Manger the authority to approve all
other purchases for goods or services in accordance with each department’s approved budget.
2. Purchases of goods or services at a total cost of $1,000 or more must be made through the City’s purchase
order system. Written purchase orders shall also be used for vendors requiring formal City authorization
regardless of dollar amount.
3. Purchases of goods or services at a total cost of less than $1,000 may be made via a written Accounts Payable
Voucher, signed and submitted by the applicable Department Director to the Finance Department.
4. All invoices approved for payment by the proper City authorities shall be paid by the Finance Department within
thirty (30) calendar days of receipt in accordance with provisions of Article 601f, Section 2 of the State of Texas
Civil Statutes.
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INVESTMENT POLICY
*The Sanger City Council approved the City’s Investment Policy on September 19, 2022
POLICY STATEMENT
It is the objective of the City of Sanger, Texas (“City”) that the administration of its funds and the investment of
those funds shall be handled in the highest public trust. Investments shall be made in a manner which will
provide the maximum security of principle invested through limitations and diversification while meeting the
daily cash flow needs of the city and conforming to all applicable federal, state, and local statutes, rules and
regulations governing the investment of public funds. The receipt of a market rate return will be secondary to
the requirements for safety and liquidity. The earning from investments shall be used in a manner that best
serves the public trust and interest of the City. This policy serves to satisfy the statutory requirements of
defining and adopting a formal investment policy and shall be reviewed annually for modifications. It is the
intent of the City to be in compliance with local law and the provisions of Public Funds Investment Act of the
Texas Government Code Chapter 2256.
SCOPE
This Investment Policy applies to the investment activities, all financial assets and funds held by the City of
Sanger, Texas. Funds covered and managed by this Investment Policy include:
A. General Fund – Used to account for resources traditionally associated with government, which are not
required to be accounted for in another fund.
B. Debt Service Fund – Used to account for resources to be used for the payment of principle, interest and
related costs on debt.
C. Enterprise Fund – Used to account for operations that are financed and operated in a manner similar
to private business enterprises.
D. Capital Improvement Fund – Used to account for resources to enable the acquisition or construction of
major capital facilities which are not financed by enterprise funds, internal service funds, or trust funds.
E. Special Revenue Funds – Used to account for proceeds from specific revenue sources which are
restricted to expenditures for specific purposes.
1. 4A Fund
2. 4B Fund
3. Employee Benefits Fund
INVESTMENT OBJECTIVES AND STRATEGY
It is the policy of the City that all funds shall be invested in conformance with state and federal regulations,
applicable bond ordinance requirements, and adopted Investment Policy. In accordance with the Public Funds
Investment Act, the following prioritized primary objectives, in accordance with the Texas Government Code
Section 2256.005(d) apply to the City’s investment strategy. Listed in order of their priority, these objectives
encompass:
A. Suitability – Understanding the suitability of the investment to the financial requirement of the City is
important. Any investment eligible in the Investment Policy is suitable for all City funds.
B. Safety – Preservation and safety of principal are the primary objectives of the Investment Policy.
Investments of the City shall be undertaken in a manner that seeks to insure the preservation of capital
in the overall portfolio. To obtain this goal, diversification is required in the portfolio’s composition.
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The suitability of each investment decision will be made on the basis of these objectives. The City
prefers to invest in money market accounts, certificates of deposits, and United States government
backed agency discount notes.
C. Liquidity – The City’s investment portfolio will remain sufficiently liquid to meet operating requirements
that might be reasonably anticipated. The City’s investment portfolio will remain sufficiently liquid and
enable it to meet all operating requirements which might be reasonably anticipated.
D. Diversification – Investment maturities shall be staggered throughout the budget cycle to provide cash
flow based on the anticipated needs of the City. Diversifying the appropriate maturity structure will
reduce market cycle risk. Diversification of the portfolio will include diversification by maturity and
market sector and will include the use of a number of brokers/dealers for diversification and market
coverage. Competitive bidding will be used on each sale and purchase.
E. Yield – Attaining a competitive market yield, commensurate with the City’s investment risk constraints
and cash flow characteristic of the portfolio, is the desired objective. The City’s investment portfolio
shall be designed with the objective of attaining a market rate of return throughout budgetary and
economic cycles, taking into account the City’s risk constraints and the cash flow of the portfolio.
“Market rate of return” may be defined as the average yield of the current three-month U.S. Treasury
Bill or such other index that most closely matches the average maturity of the portfolio. The City’s
objective shall be a reasonably safe yield rate in accordance with payment schedules and other
investment goals.
Effective cash management is recognized as essential to good fiscal management. Cash management is
defined as the process of managing monies in order to ensure maximum cash availability. The City shall
maintain a comprehensive cash management program which includes collection of accounts receivable,
prudent investment of its available cash, disbursement of payments in accordance with invoice terms and the
management of banking services. The City staff will follow the “Prudent Person” statement relating to the
standard of care that must be exercised when investing public funds as expressed in the Texas Government
Code Section 2256.006(a-b). The Investment Officers shall avoid any transactions that might impair public
confidence in the City’s ability to govern effectively. The governing body recognizes that in diversifying the
portfolio, occasional measured unrealized losses due to market volatility are inevitable, and must be considered
within the context of the overall portfolio’s investment return, provided that adequate diversification has been
implemented. The prudence of the investment decision shall be measured in accordance with the tests set
forth in the Texas Government Code Section 2256.006(b).
It shall be the policy of the City not to invest in speculative instruments such as derivatives.
LEGAL LIMITATIONS, RESPONSIBILITIES AND AUTHORITY
Direct specific investment parameters for the investment of public funds in Texas are found in the Public Funds
Investment Act of the Texas Government Code Section 2256. The Interlocal Cooperation Contracts, Section
791, of the Texas Government Code authorizes local governments to participate in public funds investments
in conjunction with other local governments and agencies of the state of Texas. Section 791 along with Section
2256 of the Texas Government Code provides authorization for participation in investment pools to invest
public funds jointly with objectives of preservation and safety of principal, liquidity, and yield.
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DELEGATION OF INVESTMENT AUTHORITY
The City Manager and the Finance Director acting on behalf of the City Council are designated as the
Investment Officers of the City and are responsible for investment management decisions and activities. The
Council is responsible for considering the quality and capability of staff, investment advisors, and consultants
involved in investment management and procedures. All participants in the investment process shall seek to
act responsibly as custodians of the public trust.
The Investment Officers shall develop and maintain written administrative procedures for the operation of the
investment program which are consistent with the investment policy. Procedures will include reference to
safekeeping, wire transfers, certificates of deposit, and fund accounts. Additional procedures will be
documented for the performance of wire transfer agreements; banking services contracts, and other
investment related activities.
The Investment Officers shall be responsible for all transactions undertaken and shall establish a system of
controls to regulate the activities of subordinate officials and staff. The Investment Officers shall designate a
staff person as a liaison/deputy in the event circumstances require timely action and the Investment Officers
are not available.
No officer or designee may engage in an investment transaction except as provided under the terms of this
policy and the procedures established by the Investment Officers and approved by the City Council.
PRUDENCE – STANDARD OF CARE
The standard of prudence to be used in the investment function shall be the “prudent person” standard and
shall be applied in the context of managing the overall portfolio. The Texas Government Code Section
2256.006(a) states Investments shall be made with judgment and care, under prevailing circumstances, that a
person of prudence, discretion, and intelligence would exercise in the management of the person’s own affairs,
not for speculation, but for investment, considering the probable safety of capital and the probable income to
be derived.
Limitation of Personal Liability
The Investment Officers and those delegated investment authority under this policy, when acting in
accordance with the written procedures and this policy and in accordance with the written procedures and this
policy and in accord with the Prudent Person Rule, shall be relieved of personal responsibility and liability in
the management of the portfolio provided that deviations from expectations for a specific security’s credit risk
or market price change or portfolio shifts are reported in a timely manner and that appropriate action is taken
to control adverse market effects.
INTERNAL CONTROLS
The Investment Officers shall establish a system of written internal controls which will be reviewed annually
with the independent auditor of the City. The controls shall be designed to prevent losses of public funds
arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial
markets, or imprudent actions by employees or Investment Officers of the City.
The City of Sanger, Texas Page 197 Official Budget 2022-23
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 198 Official Budget 2022-23
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 199 Official Budget 2022-23
DEBT SERVICE SCHEDULES
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 200,600 27,300 227,900 389,400 53,000 442,400 590,000 80,300 670,300
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2023 24,000 720 24,720 176,000 5,280 181,280 200,000 6,000 206,000
Total 24,000 720 24,720 176,000 5,280 181,280 200,000 6,000 206,000
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 - - - 4,955,000 1,370,050 6,325,050 4,955,000 1,370,050 6,325,050
Certificates of Obligation, Series 2015
Enterprise Fund: 100%Total
Certificates of Obligation, Series 2007
General Fund: 0%
General Fund 12%
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
The City of Sanger, Texas Page 200 Official Budget 2022-23
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 - - - 9,155,000 3,947,300 13,102,300 9,155,000 3,947,300 13,102,300
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 925,000 74,600 999,600 - - - 925,000 74,600 999,600
General Fund 100% Enterprise Fund: 0% Total
Certificates of Obligation, Series 2017
General Obligation Refunding Bonds, Series 2019
Enterprise Fund: 100% TotalGeneral Fund: 0%
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.
The City of Sanger, Texas Page 201 Official Budget 2022-23
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 - - - 18,560,000 9,676,400 28,236,400 18,560,000 9,676,400 28,236,400
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 333,000 38,705 371,705 2,442,000 283,852 2,725,852 2,775,000 322,557 3,097,557
General Fund: 0% Enterprise Fund: 100% Total
Certificates of Obligation, Series 2021B
Certificates of Obligation, Series 2021A
General Fund: 0% Enterprise Fund: 100% Total
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.
The City of Sanger, Texas Page 202 Official Budget 2022-23
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 98,119 4,951 103,070 - - - 98,119 4,951 103,070
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
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 1,580,719 146,276 1,726,995 35,677,400 15,335,882 51,013,282 37,258,119 15,482,158 52,740,277
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.
The City of Sanger, Texas Page 203 Official Budget 2022-23
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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2022 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.
The City of Sanger, Texas Page 223 Official Budget 2022-23
DFW
Acronym for The Dallas - Fort Worth area.
EMS
Acronym for Emergency Medical Services.
Encumbrances
Commitments related to unperformed (executory)
contracts for goods and services.
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.
The City of Sanger, Texas Page 225 Official Budget 2022-23
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.
The City of Sanger, Texas Page 226 Official Budget 2022-23