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09/21/2020-CC-Agenda Packet-RegularAGENDA CITY COUNCIL REGULAR MEETING MONDAY, SEPTEMBER 21, 2020 7:00 PM HISTORIC CHURCH BUILDING ­ 403 N 7TH STREET SANGER, TEXAS 1.Call Meeting to Order, Establish a Quorum (Roll Call), Invocation. 2.CITIZEN INPUT: (Citizens are allowed 3 minutes to speak. The City Council is unable to respond or discuss any issues brought up during this section.) 3.EXECUTIVE SESSION: Pursuant to the Open Meetings Act, Chapter 551, the City Council Will Meet in a Closed Executive Session in Accordance with the Texas Government Code: a.Texas Government Code Section 551.074 Personnel Related Matters: Discussion to Consider Appointment, Compensation and Duties of Interim City Attorney. 4.RECONVENE: OPEN MEETING: Reconvene Into Regular Session And Take Any Action Deemed Necessary As A Result Of The Executive Closed Session. 5.CONSENT AGENDA: a.Approval of Minutes 1.City Council Regular Meeting Minutes 09­08­2020 6.Consider Any Items Removed from Consent Agenda. REGULAR AGENDA 7.Consider and Take Action Upon the Appointment, Hiring, Compensation and Terms of Employment for Interim City Attorney. 8.Ordinance #09­27­20 ­ Budget Amendment FY 2019­2020 Consider, Discuss and Act on Ordinance #09­27­20 – Amending Ordinance #09­25­19, Which Will Amend the Budget For The Fiscal Year 2019­2020 And Authorizing Amended Expenditures as Provided. 9.Ordinance #09­23­20 Approving 2020 Tax Rolls Consider, Discuss and Act on Ordinance #09­23­20 Approving the 2020 Tax Rolls And Providing For An Effective Date. Page 1 AGENDACITY COUNCIL REGULAR MEETINGMONDAY, SEPTEMBER 21, 20207:00 PMHISTORIC CHURCH BUILDING ­ 403 N 7TH STREETSANGER, TEXAS1.Call Meeting to Order, Establish a Quorum (Roll Call), Invocation.2.CITIZEN INPUT:(Citizens are allowed 3 minutes to speak. The City Council is unable to respond or discuss any issuesbrought up during this section.)3.EXECUTIVE SESSION:Pursuant to the Open Meetings Act, Chapter 551, the City Council Will Meet in a ClosedExecutive Session in Accordance with the Texas Government Code:a.Texas Government Code Section 551.074 Personnel Related Matters: Discussion toConsider Appointment, Compensation and Duties of Interim City Attorney.4.RECONVENE: OPEN MEETING:Reconvene Into Regular Session And Take Any Action Deemed Necessary As A Result OfThe Executive Closed Session.5.CONSENT AGENDA:a.Approval of Minutes1.City Council Regular Meeting Minutes 09­08­20206.Consider Any Items Removed from Consent Agenda.REGULAR AGENDA7.Consider and Take Action Upon the Appointment, Hiring, Compensation and Terms ofEmployment for Interim City Attorney.8.Ordinance #09­27­20 ­ Budget Amendment FY 2019­2020Consider, Discuss and Act on Ordinance #09­27­20 – Amending Ordinance #09­25­19, WhichWill Amend the Budget For The Fiscal Year 2019­2020 And Authorizing Amended Expenditures asProvided.9.Ordinance #09­23­20 Approving 2020 Tax Rolls Consider, Discuss and Act on Ordinance #09­23­20 Approving the 2020 Tax Rolls And Providing For An Effective Date. 10.Ordinance #09­24­20 Adopting 2020­2021 Budget Consider, Discuss and Act on Ordinance #09­24­20 – Adopting the Budget Providing for the Appropriation of Funds for Operating and Capital Expenditures for the Fiscal Year Beginning October 1, 2020 and Ending September 30, 2021, Providing for the Intra­ and Inter­ Department and Fund Transfers, Providing for Unexpected Revenues Such as Grants, Donations, and Insurance Proceeds, Providing for an Effective Date, and Providing for Approval of the Investment Policy. 11.Ordinance #09­25­20 Ratifying Property Tax Increase Consider, Discuss and Act on Ordinance #09­25­20 ­ Ratifying the Property Tax Increase Reflected in the Fiscal Year 2020­2021 Budget and Providing for an Effective Date. 12.Ordinance #09­26­20 Levying a Tax Rate Consider, Discuss and Act on Ordinance #09­26­20 ­ Levying a Tax Rate for the General Government for the Fiscal Year 2020­2021 and Providing for an Effective Date 13.INFORMATION ITEMS: a.Personnel Updates 14.FUTURE AGENDA ITEMS: (The purpose of this item is to allow the Mayor and members of Council to bring forward items they wish to discuss at a future meeting, A Council Member may inquire about a subject for which notice has not been given. A statement of specific factual information or the recitation of existing policy may be given. Any deliberation shall be limited to a proposal to place the subject on an agenda for a subsequent meeting. Items may be placed on a future meeting agenda with a consensus of the Council or at the call of the Mayor). 15.ADJOURN. I, the undersigned authority, do hereby certify that this Notice of Meeting was posted on the City Website, and on the bulletin board, at the City Hall of the City of Sanger, Texas, a place convenient and readily accessible to the general public at all times. Said notice was posted on the following date and time, and remained posted continuously for at least 72 hours prior to the scheduled time of said meeting and shall remain posted until meeting is adjourned. 09/18/2020 11:45am Jeriana Staton, Deputy City Secretary City of Sanger, Texas Date/Time Posted This facility is wheelchair accessible and accessible parking spaces are available. Requests for additional accommodations or interpretive services must be made 48 hours prior to this meeting. Please contact the City Secretary's office at (940) 458­7930 for further information. Page 2 CITY COUNCIL AGENDA MEMO AGENDA ITEM NO. a.1. AGENDA MEETING DATE: September 21, 2020 TO: Alina Ciocan, City Manager FROM: Jeriana Staton Interim City Manager ITEM/CAPTION: City Council Regular Meeting Minutes 09­08­2020 AGENDA TYPE: Consent Agenda ACTION REQUESTED:   BACKGROUND: Attached for your review and approval are the minutes for the September 8th, 2020 Regular City Council Meeting.  LEGAL/BOARD COMMISSION RECOMMENDATIONS/CITIZEN NOTICE FEEDBACK: N/A FINANCIAL SUMMARY ­ FUNDING/FISCAL IMPACT: N/A FUNDS: N/A STAFF RECOMMENDATION/ACTION DESIRED: N/A  ATTACHMENTS: Description Upload Date Type City Council Regular Meeting Minutes 09­08­20 9/18/2020 Cover Memo Page 3 MINUTES CITY COUNCIL REGULAR MEETING TUESDAY, SEPTEMBER 8, 2020 7:00 PM HISTORIC CHURCH BUILDING ­ 403 N 7TH STREET, SANGER, TEXAS COUNCIL MEMBERS PRESENT: Mayor Thomas Muir, Councilmember David Clark, Councilmember Marissa Barrett,  Councilmember Allen Chick, Councilmember Dennis Dillon (Absent: Bilyeu) COUNCIL MEMBERS ABSENT: Mayor Pro Tem Gary Bilyeu(Absent: Bilyeu) STAFF MEMBERS PRESENT: City Manager Alina Ciocan; HR Director Jeriana Staton, Interim Director of Public Work Jim Bolz, Interim Police Chief Jonathan Perkins, City Engineer Tracy LaPiene, Director of Finance Clayton Gray, Police Officer Josh Bishop, Director of Development Services Ramie Hammonds(Absent: Bilyeu) 1.Call Meeting to Order, Establish a Quorum (Roll Call), Invocation. There being a quorum, Mayor Thomas Muir called the September 8th, 2020 City Council meeting to order at 7:00 p.m..  The Invocation was given by Mayor Thomas Muir.  The Pledge of Allegiance was led by Councilmember Dennis Dillon. 2.CITIZEN INPUT: There were no citizens who came forward wishing to speak(Absent: Bilyeu) 3.PROCLAMATION: a.Proclamation No. 09­01­20 ­ United Way ­ LIVE UNITED Month Proclamation No. 09­01­20 For United Way of Denton County, Proclaiming September 2020 LIVE UNITED Month. Councilmember Allen Chick made a motion to approve Proclamation No. 09­01/20 for United Way of Denton County, Proclaiming September 2020 LIVE UNITED month. Councilmember David Clark seconded the motion.  Motion passes unanimously. (Absent: Bilyeu) 4.CONSENT AGENDA: a.Approval of Minutes Page 4 MINUTESCITY COUNCIL REGULAR MEETINGTUESDAY, SEPTEMBER 8, 20207:00 PMHISTORIC CHURCH BUILDING ­ 403 N 7TH STREET,SANGER, TEXASCOUNCIL MEMBERS PRESENT:Mayor Thomas Muir, Councilmember David Clark, Councilmember Marissa Barrett, Councilmember Allen Chick, Councilmember Dennis Dillon (Absent: Bilyeu)COUNCIL MEMBERS ABSENT:Mayor Pro Tem Gary Bilyeu(Absent: Bilyeu)STAFF MEMBERS PRESENT:City Manager Alina Ciocan; HR Director Jeriana Staton, Interim Director of Public Work Jim Bolz,Interim Police Chief Jonathan Perkins, City Engineer Tracy LaPiene, Director of Finance ClaytonGray, Police Officer Josh Bishop, Director of Development Services Ramie Hammonds(Absent:Bilyeu)1.Call Meeting to Order, Establish a Quorum (Roll Call), Invocation.There being a quorum, Mayor Thomas Muir called the September 8th, 2020 City Council meetingto order at 7:00 p.m..  The Invocation was given by Mayor Thomas Muir.  The Pledge of Allegiancewas led by Councilmember Dennis Dillon.2.CITIZEN INPUT:There were no citizens who came forward wishing to speak(Absent: Bilyeu)3.PROCLAMATION:a.Proclamation No. 09­01­20 ­ United Way ­ LIVE UNITED MonthProclamation No. 09­01­20 For United Way of Denton County, Proclaiming September 2020LIVE UNITED Month.Councilmember Allen Chick made a motion to approve Proclamation No. 09­01/20 for United Wayof Denton County, Proclaiming September 2020 LIVE UNITED month.Councilmember David Clark seconded the motion.  Motion passes unanimously.(Absent: Bilyeu)4.CONSENT AGENDA: a.Approval of Minutes 1.City Council Work Session Minutes 08­17­20 Approve Minutes for the August 17, 2020 City Council Work Session. Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded by Councilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu) 2.City Council Regular Meeting Minutes 08­17­20 Approve Minutes for the August 17, 2020 Regular City Council Meeting. Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded by Councilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu) 3.City Council Special Meeting Minutes 08­31­2020 Approve Minutes for the August 31, 2020 Special City Council Meeting. Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded by Councilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu) b.Interlocal Cooperation Agreement ­ Denton County Approve Interlocal Cooperation Agreement With Denton County For Governmance Communications And Dispatch Services System For The City of Sanger Fire and Police Departments A nd Authorize The Fire Chief and Police Chief to Execute Agreement.    Councilmember Allen Chick made a motion to accept the City council Interlocal Cooperation Agreement.  Seconded by Councilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu) 5.Consider Any Items Removed from Consent Agenda. No items were removed from the Consent Agenda 6.EXECUTIVE SESSION: a.Texas Government Code Section 551.071 Consultation with Attorneys. Mayor Thomas Muir read the Executive Session Item and convened into Executive Session at 7:17 PM(Absent: Bilyeu) 7.RECONVENE: OPEN MEETING: City Council reconvened back into public forum from Executive Session at 7:51 PM.(Absent: Bilyeu) REGULAR AGENDA 8.Easement Acquisition ­ Wastewater Infrastructure Consider, Discuss and Possibly Act on Easement Acquisition for Wastewater Infrastructure. Councilmember Marissa Barrett made a motion to authorize the Mayor Thomas Muir and Legal Page 5 MINUTESCITY COUNCIL REGULAR MEETINGTUESDAY, SEPTEMBER 8, 20207:00 PMHISTORIC CHURCH BUILDING ­ 403 N 7TH STREET,SANGER, TEXASCOUNCIL MEMBERS PRESENT:Mayor Thomas Muir, Councilmember David Clark, Councilmember Marissa Barrett, Councilmember Allen Chick, Councilmember Dennis Dillon (Absent: Bilyeu)COUNCIL MEMBERS ABSENT:Mayor Pro Tem Gary Bilyeu(Absent: Bilyeu)STAFF MEMBERS PRESENT:City Manager Alina Ciocan; HR Director Jeriana Staton, Interim Director of Public Work Jim Bolz,Interim Police Chief Jonathan Perkins, City Engineer Tracy LaPiene, Director of Finance ClaytonGray, Police Officer Josh Bishop, Director of Development Services Ramie Hammonds(Absent:Bilyeu)1.Call Meeting to Order, Establish a Quorum (Roll Call), Invocation.There being a quorum, Mayor Thomas Muir called the September 8th, 2020 City Council meetingto order at 7:00 p.m..  The Invocation was given by Mayor Thomas Muir.  The Pledge of Allegiancewas led by Councilmember Dennis Dillon.2.CITIZEN INPUT:There were no citizens who came forward wishing to speak(Absent: Bilyeu)3.PROCLAMATION:a.Proclamation No. 09­01­20 ­ United Way ­ LIVE UNITED MonthProclamation No. 09­01­20 For United Way of Denton County, Proclaiming September 2020LIVE UNITED Month.Councilmember Allen Chick made a motion to approve Proclamation No. 09­01/20 for United Wayof Denton County, Proclaiming September 2020 LIVE UNITED month.Councilmember David Clark seconded the motion.  Motion passes unanimously.(Absent: Bilyeu)4.CONSENT AGENDA:a.Approval of Minutes1.City Council Work Session Minutes 08­17­20Approve Minutes for the August 17, 2020 City Council Work Session.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)2.City Council Regular Meeting Minutes 08­17­20Approve Minutes for the August 17, 2020 Regular City Council Meeting.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)3.City Council Special Meeting Minutes 08­31­2020Approve Minutes for the August 31, 2020 Special City Council Meeting.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)b.Interlocal Cooperation Agreement ­ Denton CountyApprove Interlocal Cooperation Agreement With Denton County For GovernmanceCommunications And Dispatch Services System For The City of Sanger Fire and PoliceDepartments A nd Authorize The Fire Chief and Police Chief to Execute Agreement.   Councilmember Allen Chick made a motion to accept the City council Interlocal CooperationAgreement.  Seconded by Councilmember David Clark.  Motion passes unanimously.(Absent:Bilyeu)5.Consider Any Items Removed from Consent Agenda.No items were removed from the Consent Agenda6.EXECUTIVE SESSION:a.Texas Government Code Section 551.071 Consultation with Attorneys.Mayor Thomas Muir read the Executive Session Item and convened into Executive Session at 7:17PM(Absent: Bilyeu)7.RECONVENE: OPEN MEETING:City Council reconvened back into public forum from Executive Session at 7:51 PM.(Absent:Bilyeu)REGULAR AGENDA8.Easement Acquisition ­ Wastewater InfrastructureConsider, Discuss and Possibly Act on Easement Acquisition for Wastewater Infrastructure. Councilmember Marissa Barrett made a motion to authorize the Mayor Thomas Muir and Legal Council proceed for a potential resolution for the Easement Acquisition for Wastewater Infrastructure and a potential agreement reached by the Mayor Thomas Muir and Legal Council.  Legal Council will prepare a written agreement with approval by Council.  Seconded by Councilmember Dennis Dillon.  Motion passes unanimously. 9.Country Road Estates Addition ­ Final Plat Consider, Discuss and Act on the Final Plat of Lots 15­49 Block A, and Lots 3­24 Block B, of Country Road Estates, Being 81.45 Acres of the Ed Bradley Survey, Abstract Number 34, Cooke County, Texas, the Ed Bradley Survey, Abstract Number 1705, and the B.B.B. C.RR Co Survey, Abstract number 199 in the City of Sanger’s ETJ, and Generally Located South of County Road 200 and Approximately 4950 Feet West of I­35. Director of Development Services Ramie Hammonds stands to speak to the board, and goes over the staff report.  She explains the variances that were approved with the preliminary plat.  She states staff has reviewed and recommends approval.  She lets the board know that the owner is at the meeting if they have any questions.  The board has a short discussion with Director of Development Services Ramie Hammonds about the plat.   Councilmember Allen Chick makes a motion to accept lots 15­49 Blk A and Lots 3­24 Blk B of Country Road Estates.  Councilmember Dennis Dillon seconded the motion.  The motion passes unanimously.   (Absent: Bilyeu) 10.Green Meadow Farms Estates Addition ­ Final Plat Consider, Discuss and Act on the Final Plat of Lot 1­6 Block A, of Meadow Green Farm Estates Addition Phase1, Being 6.874 Acres, in the City of Sanger’s ETJ, and Generally Located on the West Side of Metz Road and Approximately 2463 Feet South of Lois Rd. A motion was made by Councilmember Chick to Motion. The motion was seconed by Councilmember Dillon.   Director of Development Services Ramie Hammonds stands to speak and goes over the staff report.  She explains that it is the final plat that the board has already seen.  Director of Development Services Ramie Hammonds said staff does recommend approval. Councilmember asked when was the preliminary plat approved.  Ramie states 2 months ago.  The Mayor made sure there were no changes other than the comments are addressed.  Ramie agreed.   Councilmember Allen Chick made a motion to accept the Final Plat of Lots 1­6 Blk A of Meadow Green Farm Estates.  Councilmember Dennis Dillon seconded the motion. The motion   with a 4­1 vote  (Nays: Clark) (Absent: Bilyeu) 11.1404 Stemmons Frwy ­ SUP Conduct a Public Hearing and Consider, Discuss and Act on a Specific Use Permit (SUP) for an Outside Sales and Display use on Approximately 0.918 Acres of Land, Zoned as Business 2 (B­2), and Generally Located Approximately 115 feet South of Sable Ave and 1585 feet North of the Intersection of North 5th Street and I­35 Frontage Rd. Page 6 MINUTESCITY COUNCIL REGULAR MEETINGTUESDAY, SEPTEMBER 8, 20207:00 PMHISTORIC CHURCH BUILDING ­ 403 N 7TH STREET,SANGER, TEXASCOUNCIL MEMBERS PRESENT:Mayor Thomas Muir, Councilmember David Clark, Councilmember Marissa Barrett, Councilmember Allen Chick, Councilmember Dennis Dillon (Absent: Bilyeu)COUNCIL MEMBERS ABSENT:Mayor Pro Tem Gary Bilyeu(Absent: Bilyeu)STAFF MEMBERS PRESENT:City Manager Alina Ciocan; HR Director Jeriana Staton, Interim Director of Public Work Jim Bolz,Interim Police Chief Jonathan Perkins, City Engineer Tracy LaPiene, Director of Finance ClaytonGray, Police Officer Josh Bishop, Director of Development Services Ramie Hammonds(Absent:Bilyeu)1.Call Meeting to Order, Establish a Quorum (Roll Call), Invocation.There being a quorum, Mayor Thomas Muir called the September 8th, 2020 City Council meetingto order at 7:00 p.m..  The Invocation was given by Mayor Thomas Muir.  The Pledge of Allegiancewas led by Councilmember Dennis Dillon.2.CITIZEN INPUT:There were no citizens who came forward wishing to speak(Absent: Bilyeu)3.PROCLAMATION:a.Proclamation No. 09­01­20 ­ United Way ­ LIVE UNITED MonthProclamation No. 09­01­20 For United Way of Denton County, Proclaiming September 2020LIVE UNITED Month.Councilmember Allen Chick made a motion to approve Proclamation No. 09­01/20 for United Wayof Denton County, Proclaiming September 2020 LIVE UNITED month.Councilmember David Clark seconded the motion.  Motion passes unanimously.(Absent: Bilyeu)4.CONSENT AGENDA:a.Approval of Minutes1.City Council Work Session Minutes 08­17­20Approve Minutes for the August 17, 2020 City Council Work Session.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)2.City Council Regular Meeting Minutes 08­17­20Approve Minutes for the August 17, 2020 Regular City Council Meeting.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)3.City Council Special Meeting Minutes 08­31­2020Approve Minutes for the August 31, 2020 Special City Council Meeting.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)b.Interlocal Cooperation Agreement ­ Denton CountyApprove Interlocal Cooperation Agreement With Denton County For GovernmanceCommunications And Dispatch Services System For The City of Sanger Fire and PoliceDepartments A nd Authorize The Fire Chief and Police Chief to Execute Agreement.   Councilmember Allen Chick made a motion to accept the City council Interlocal CooperationAgreement.  Seconded by Councilmember David Clark.  Motion passes unanimously.(Absent:Bilyeu)5.Consider Any Items Removed from Consent Agenda.No items were removed from the Consent Agenda6.EXECUTIVE SESSION:a.Texas Government Code Section 551.071 Consultation with Attorneys.Mayor Thomas Muir read the Executive Session Item and convened into Executive Session at 7:17PM(Absent: Bilyeu)7.RECONVENE: OPEN MEETING:City Council reconvened back into public forum from Executive Session at 7:51 PM.(Absent:Bilyeu)REGULAR AGENDA8.Easement Acquisition ­ Wastewater InfrastructureConsider, Discuss and Possibly Act on Easement Acquisition for Wastewater Infrastructure.Councilmember Marissa Barrett made a motion to authorize the Mayor Thomas Muir and LegalCouncil proceed for a potential resolution for the Easement Acquisition for WastewaterInfrastructure and a potential agreement reached by the Mayor Thomas Muir and Legal Council. Legal Council will prepare a written agreement with approval by Council.  Seconded byCouncilmember Dennis Dillon.  Motion passes unanimously.9.Country Road Estates Addition ­ Final PlatConsider, Discuss and Act on the Final Plat of Lots 15­49 Block A, and Lots 3­24 Block B, ofCountry Road Estates, Being 81.45 Acres of the Ed Bradley Survey, Abstract Number 34, CookeCounty, Texas, the Ed Bradley Survey, Abstract Number 1705, and the B.B.B. C.RR Co Survey,Abstract number 199 in the City of Sanger’s ETJ, and Generally Located South of County Road200 and Approximately 4950 Feet West of I­35.Director of Development Services Ramie Hammonds stands to speak to the board, and goes overthe staff report.  She explains the variances that were approved with the preliminary plat.  She statesstaff has reviewed and recommends approval.  She lets the board know that the owner is at themeeting if they have any questions. The board has a short discussion with Director of Development Services Ramie Hammonds aboutthe plat.  Councilmember Allen Chick makes a motion to accept lots 15­49 Blk A and Lots 3­24 Blk B ofCountry Road Estates.  Councilmember Dennis Dillon seconded the motion.  The motion passesunanimously.  (Absent: Bilyeu)10.Green Meadow Farms Estates Addition ­ Final PlatConsider, Discuss and Act on the Final Plat of Lot 1­6 Block A, of Meadow Green Farm EstatesAddition Phase1, Being 6.874 Acres, in the City of Sanger’s ETJ, and Generally Located on theWest Side of Metz Road and Approximately 2463 Feet South of Lois Rd.A motion was made by Councilmember Chick to Motion. The motion was seconed by CouncilmemberDillon.  Director of Development Services Ramie Hammonds stands to speak and goes over the staffreport.  She explains that it is the final plat that the board has already seen.  Director of DevelopmentServices Ramie Hammonds said staff does recommend approval.Councilmember asked when was the preliminary plat approved.  Ramie states 2 months ago.  TheMayor made sure there were no changes other than the comments are addressed.  Ramie agreed.  Councilmember Allen Chick made a motion to accept the Final Plat of Lots 1­6 Blk A of MeadowGreen Farm Estates.  Councilmember Dennis Dillon seconded the motion.The motion   with a 4­1 vote  (Nays: Clark) (Absent: Bilyeu)11.1404 Stemmons Frwy ­ SUPConduct a Public Hearing and Consider, Discuss and Act on a Specific Use Permit (SUP) for anOutside Sales and Display use on Approximately 0.918 Acres of Land, Zoned as Business 2 (B­2),and Generally Located Approximately 115 feet South of Sable Ave and 1585 feet North of the Intersection of North 5th Street and I­35 Frontage Rd. A motion was made by Councilmember Chick to Motion. The motion was seconed by Councilmember Clark.   Mayor Thomas Muir Opened the Public Meeting at 7:53 PM. Director of Development Services Ramie Hammonds explains that the district only allows this type of outside sales with an SUP.  The site was previously a used car lot.  The applicant is asking for outdoor sales and display for new tractors, new utility trailers, new UTVs.  She states the land to the North and East are B­2 and vacant.  The land to the South is also B­2 and has a Granite Huggers store.  The Planning and Zoning Commission did vote to approve with two stipulations.  One is that the SUP expires in 5 years and the other is that no signage on the grass in the front.  We did send out 5 public notices and 2 notices being returned.  One was in favor and the other just said no issues.  Staff has looked over and thinking of our comp. plan which will be looking at our zoning over all.  I know we were talking about the expiration date.  I attached the buffer maps.  I went ahead a buffered the downtown area just to give you an idea of what 1000, 1500, and 2000 feet look like.  Staff would recommend approval with the following stipulations.  One would be expiration in three years. Would be No signage on the ground.  Would be it is specific to only New Utility Trailers, New Tractors, New UTVs. No parking or display on grass. No parking or display on grass.  Site must be maintained in an orderly fashion.  Not storage containers or storage trailer will be permitted. All signs will need to have a permit through the City of Sanger.   Mayor Thomas Muir Closed Public Hearing at 7:59 PM Director of Development Services Ramie Hammonds explains that in their packets pictures are included of the current sites and pictures of what he will be selling. Mayor Thomas Muir briefly goes over what they learned in the work session about SUPs.  He explains about how setting a time limit works with undeveloped locations.  He also explains about how the buffer maps are helpful in showing the properties around the site.   John Springer stands to speak and says there isnt much more he could add than they already have.  He states the owner lives in Flower Mound and would love to move his business to Sanger. Bryan is the owner and he explains that they would be honored to be in Sanger and they will follow all rules set. John Springer speaks and asks for the board to extend from 3 years to 5 years.  Councilmember Allen Chick asks about parking on the grass. Director of Development Services Ramie Hammonds explains that the front half of the property is concrete.  She points out the photos in their packets of the property.  She states the back may have had some gravel previously but she say it is overgrown now and she would consider it grass.  The City would have to decide if they would let them put in gravel or use and approved material.   Councilmember Allen Chick states that the pictures are clear and it looks like grass.  He makes sure the owner is aware they will not be allowed to park on the grass. Councilmember Dennis Dillon  asks did he hear it correct that the Planning and Zoning commission approved 5 years and staff is asking for 3 year. Director of Development Services Ramie Hammonds state yes and the reason for the shorter time is because the City is in the middle of a Comprehensive Plan. Page 7 MINUTESCITY COUNCIL REGULAR MEETINGTUESDAY, SEPTEMBER 8, 20207:00 PMHISTORIC CHURCH BUILDING ­ 403 N 7TH STREET,SANGER, TEXASCOUNCIL MEMBERS PRESENT:Mayor Thomas Muir, Councilmember David Clark, Councilmember Marissa Barrett, Councilmember Allen Chick, Councilmember Dennis Dillon (Absent: Bilyeu)COUNCIL MEMBERS ABSENT:Mayor Pro Tem Gary Bilyeu(Absent: Bilyeu)STAFF MEMBERS PRESENT:City Manager Alina Ciocan; HR Director Jeriana Staton, Interim Director of Public Work Jim Bolz,Interim Police Chief Jonathan Perkins, City Engineer Tracy LaPiene, Director of Finance ClaytonGray, Police Officer Josh Bishop, Director of Development Services Ramie Hammonds(Absent:Bilyeu)1.Call Meeting to Order, Establish a Quorum (Roll Call), Invocation.There being a quorum, Mayor Thomas Muir called the September 8th, 2020 City Council meetingto order at 7:00 p.m..  The Invocation was given by Mayor Thomas Muir.  The Pledge of Allegiancewas led by Councilmember Dennis Dillon.2.CITIZEN INPUT:There were no citizens who came forward wishing to speak(Absent: Bilyeu)3.PROCLAMATION:a.Proclamation No. 09­01­20 ­ United Way ­ LIVE UNITED MonthProclamation No. 09­01­20 For United Way of Denton County, Proclaiming September 2020LIVE UNITED Month.Councilmember Allen Chick made a motion to approve Proclamation No. 09­01/20 for United Wayof Denton County, Proclaiming September 2020 LIVE UNITED month.Councilmember David Clark seconded the motion.  Motion passes unanimously.(Absent: Bilyeu)4.CONSENT AGENDA:a.Approval of Minutes1.City Council Work Session Minutes 08­17­20Approve Minutes for the August 17, 2020 City Council Work Session.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)2.City Council Regular Meeting Minutes 08­17­20Approve Minutes for the August 17, 2020 Regular City Council Meeting.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)3.City Council Special Meeting Minutes 08­31­2020Approve Minutes for the August 31, 2020 Special City Council Meeting.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)b.Interlocal Cooperation Agreement ­ Denton CountyApprove Interlocal Cooperation Agreement With Denton County For GovernmanceCommunications And Dispatch Services System For The City of Sanger Fire and PoliceDepartments A nd Authorize The Fire Chief and Police Chief to Execute Agreement.   Councilmember Allen Chick made a motion to accept the City council Interlocal CooperationAgreement.  Seconded by Councilmember David Clark.  Motion passes unanimously.(Absent:Bilyeu)5.Consider Any Items Removed from Consent Agenda.No items were removed from the Consent Agenda6.EXECUTIVE SESSION:a.Texas Government Code Section 551.071 Consultation with Attorneys.Mayor Thomas Muir read the Executive Session Item and convened into Executive Session at 7:17PM(Absent: Bilyeu)7.RECONVENE: OPEN MEETING:City Council reconvened back into public forum from Executive Session at 7:51 PM.(Absent:Bilyeu)REGULAR AGENDA8.Easement Acquisition ­ Wastewater InfrastructureConsider, Discuss and Possibly Act on Easement Acquisition for Wastewater Infrastructure.Councilmember Marissa Barrett made a motion to authorize the Mayor Thomas Muir and LegalCouncil proceed for a potential resolution for the Easement Acquisition for WastewaterInfrastructure and a potential agreement reached by the Mayor Thomas Muir and Legal Council. Legal Council will prepare a written agreement with approval by Council.  Seconded byCouncilmember Dennis Dillon.  Motion passes unanimously.9.Country Road Estates Addition ­ Final PlatConsider, Discuss and Act on the Final Plat of Lots 15­49 Block A, and Lots 3­24 Block B, ofCountry Road Estates, Being 81.45 Acres of the Ed Bradley Survey, Abstract Number 34, CookeCounty, Texas, the Ed Bradley Survey, Abstract Number 1705, and the B.B.B. C.RR Co Survey,Abstract number 199 in the City of Sanger’s ETJ, and Generally Located South of County Road200 and Approximately 4950 Feet West of I­35.Director of Development Services Ramie Hammonds stands to speak to the board, and goes overthe staff report.  She explains the variances that were approved with the preliminary plat.  She statesstaff has reviewed and recommends approval.  She lets the board know that the owner is at themeeting if they have any questions. The board has a short discussion with Director of Development Services Ramie Hammonds aboutthe plat.  Councilmember Allen Chick makes a motion to accept lots 15­49 Blk A and Lots 3­24 Blk B ofCountry Road Estates.  Councilmember Dennis Dillon seconded the motion.  The motion passesunanimously.  (Absent: Bilyeu)10.Green Meadow Farms Estates Addition ­ Final PlatConsider, Discuss and Act on the Final Plat of Lot 1­6 Block A, of Meadow Green Farm EstatesAddition Phase1, Being 6.874 Acres, in the City of Sanger’s ETJ, and Generally Located on theWest Side of Metz Road and Approximately 2463 Feet South of Lois Rd.A motion was made by Councilmember Chick to Motion. The motion was seconed by CouncilmemberDillon.  Director of Development Services Ramie Hammonds stands to speak and goes over the staffreport.  She explains that it is the final plat that the board has already seen.  Director of DevelopmentServices Ramie Hammonds said staff does recommend approval.Councilmember asked when was the preliminary plat approved.  Ramie states 2 months ago.  TheMayor made sure there were no changes other than the comments are addressed.  Ramie agreed.  Councilmember Allen Chick made a motion to accept the Final Plat of Lots 1­6 Blk A of MeadowGreen Farm Estates.  Councilmember Dennis Dillon seconded the motion.The motion   with a 4­1 vote  (Nays: Clark) (Absent: Bilyeu)11.1404 Stemmons Frwy ­ SUPConduct a Public Hearing and Consider, Discuss and Act on a Specific Use Permit (SUP) for anOutside Sales and Display use on Approximately 0.918 Acres of Land, Zoned as Business 2 (B­2),and Generally Located Approximately 115 feet South of Sable Ave and 1585 feet North of theIntersection of North 5th Street and I­35 Frontage Rd.A motion was made by Councilmember Chick to Motion. The motion was seconed by CouncilmemberClark.  Mayor Thomas Muir Opened the Public Meeting at 7:53 PM.Director of Development Services Ramie Hammonds explains that the district only allows this typeof outside sales with an SUP.  The site was previously a used car lot.  The applicant is asking foroutdoor sales and display for new tractors, new utility trailers, new UTVs.  She states the land to theNorth and East are B­2 and vacant.  The land to the South is also B­2 and has a Granite Huggersstore.  The Planning and Zoning Commission did vote to approve with two stipulations.  One is thatthe SUP expires in 5 years and the other is that no signage on the grass in the front.  We did send out5 public notices and 2 notices being returned.  One was in favor and the other just said no issues. Staff has looked over and thinking of our comp. plan which will be looking at our zoning over all.  Iknow we were talking about the expiration date.  I attached the buffer maps.  I went ahead abuffered the downtown area just to give you an idea of what 1000, 1500, and 2000 feet look like. Staff would recommend approval with the following stipulations.  One would be expiration in threeyears. Would be No signage on the ground.  Would be it is specific to only New Utility Trailers,New Tractors, New UTVs. No parking or display on grass. No parking or display on grass.  Sitemust be maintained in an orderly fashion.  Not storage containers or storage trailer will be permitted.All signs will need to have a permit through the City of Sanger.  Mayor Thomas Muir Closed Public Hearing at 7:59 PMDirector of Development Services Ramie Hammonds explains that in their packets pictures areincluded of the current sites and pictures of what he will be selling.Mayor Thomas Muir briefly goes over what they learned in the work session about SUPs.  Heexplains about how setting a time limit works with undeveloped locations.  He also explains abouthow the buffer maps are helpful in showing the properties around the site.  John Springer stands to speak and says there isnt much more he could add than they already have. He states the owner lives in Flower Mound and would love to move his business to Sanger.Bryan is the owner and he explains that they would be honored to be in Sanger and they will followall rules set.John Springer speaks and asks for the board to extend from 3 years to 5 years. Councilmember Allen Chick asks about parking on the grass.Director of Development Services Ramie Hammonds explains that the front half of the property isconcrete.  She points out the photos in their packets of the property.  She states the back may havehad some gravel previously but she say it is overgrown now and she would consider it grass.  TheCity would have to decide if they would let them put in gravel or use and approved material.  Councilmember Allen Chick states that the pictures are clear and it looks like grass.  He makes surethe owner is aware they will not be allowed to park on the grass.Councilmember Dennis Dillon  asks did he hear it correct that the Planning and Zoning commissionapproved 5 years and staff is asking for 3 year.Director of Development Services Ramie Hammonds state yes and the reason for the shorter time is because the City is in the middle of a Comprehensive Plan. There is a brief discussion about the location of the existing pole sign.  There is further discussion by the board over the reason for the SUP.   Councilmember Allen Chick makes a motion to approve the Specific Use Permit for an outside sales and display use on approximately 115 feet south of Sable Ave and 1585 feet North of the intersection of North 5th st. and I­35 Frontage Rd with all of Staffs recommendations. Addition is 5 years instead of 3 years. Seconded the motion by Councilmember David Clark. Councilmember Marissa Barrett says she understands the whole comp plan going on but she also understands them requesting 5 years instead of 3 years.  After the board has a brief discussion about the time change.  The did choose to let the SUP change to a 5 year. The motion   with a 5­0 vote  (Absent: Bilyeu) 12.WWTP Change Order #9 ­ Felix Construction Co. Consider, Discuss and Possibly Act on Approving Change Order #9 Between the City of Sanger and Felix Construction Company for Construction of the Sanger Wastewater Treatment Plant Rehabilitation and Improvements; And Authorize the Mayor to Execute Said Change Order.  A motion was made by Councilmember Clark to Motion. The motion was seconed by Councilmember Barrett.   City Engineer Tracy stands to give an update to City council.  City Engineer Tracy shows a video of Interim Public Works Director Jim Bolz touring the Wastewater treatment plant to show the distance required to walk between plants 2 and plants 4 because of the lack of walkway between the plants. Councilmember David Clark made a motion approving change order #9 with a larger amount to include the walkway and the details outlined in the packet. In the amount of approximately $59,000­ $60,000 The motion is seconded by Councilmember Marissa Barrett.  The motion   with a 5­0 vote  (Absent: Bilyeu) 13.PSA KSA ­ Water and Wastewater Master Plan Update Consider, Discuss And Possibly Act To Approve A Professional Services Agreement With KSA Engineers, Inc. For Water and Wastewater Master Plan Update In The Amount Of $41,000.00, And Authorize Mayor To Execute Agreement. City Engineer Tracy gives a summary to the board.  He state they have contracted with Perkins to do a study a few years back.  This study was never brought forward to the City Council to get ratified.  Also alot of the recommendations have sense been completed.  City Engineer Tracy went over the information in the packet. Councilmember Marissa Barrett makes a motion to approve a professional service agreement with KSA Engineers, Inc. for water and wastewater master plan update in the amount of $41,000 and authorize the Mayor Thomas Muir to execute the agreement.   Page 8 MINUTESCITY COUNCIL REGULAR MEETINGTUESDAY, SEPTEMBER 8, 20207:00 PMHISTORIC CHURCH BUILDING ­ 403 N 7TH STREET,SANGER, TEXASCOUNCIL MEMBERS PRESENT:Mayor Thomas Muir, Councilmember David Clark, Councilmember Marissa Barrett, Councilmember Allen Chick, Councilmember Dennis Dillon (Absent: Bilyeu)COUNCIL MEMBERS ABSENT:Mayor Pro Tem Gary Bilyeu(Absent: Bilyeu)STAFF MEMBERS PRESENT:City Manager Alina Ciocan; HR Director Jeriana Staton, Interim Director of Public Work Jim Bolz,Interim Police Chief Jonathan Perkins, City Engineer Tracy LaPiene, Director of Finance ClaytonGray, Police Officer Josh Bishop, Director of Development Services Ramie Hammonds(Absent:Bilyeu)1.Call Meeting to Order, Establish a Quorum (Roll Call), Invocation.There being a quorum, Mayor Thomas Muir called the September 8th, 2020 City Council meetingto order at 7:00 p.m..  The Invocation was given by Mayor Thomas Muir.  The Pledge of Allegiancewas led by Councilmember Dennis Dillon.2.CITIZEN INPUT:There were no citizens who came forward wishing to speak(Absent: Bilyeu)3.PROCLAMATION:a.Proclamation No. 09­01­20 ­ United Way ­ LIVE UNITED MonthProclamation No. 09­01­20 For United Way of Denton County, Proclaiming September 2020LIVE UNITED Month.Councilmember Allen Chick made a motion to approve Proclamation No. 09­01/20 for United Wayof Denton County, Proclaiming September 2020 LIVE UNITED month.Councilmember David Clark seconded the motion.  Motion passes unanimously.(Absent: Bilyeu)4.CONSENT AGENDA:a.Approval of Minutes1.City Council Work Session Minutes 08­17­20Approve Minutes for the August 17, 2020 City Council Work Session.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)2.City Council Regular Meeting Minutes 08­17­20Approve Minutes for the August 17, 2020 Regular City Council Meeting.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)3.City Council Special Meeting Minutes 08­31­2020Approve Minutes for the August 31, 2020 Special City Council Meeting.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)b.Interlocal Cooperation Agreement ­ Denton CountyApprove Interlocal Cooperation Agreement With Denton County For GovernmanceCommunications And Dispatch Services System For The City of Sanger Fire and PoliceDepartments A nd Authorize The Fire Chief and Police Chief to Execute Agreement.   Councilmember Allen Chick made a motion to accept the City council Interlocal CooperationAgreement.  Seconded by Councilmember David Clark.  Motion passes unanimously.(Absent:Bilyeu)5.Consider Any Items Removed from Consent Agenda.No items were removed from the Consent Agenda6.EXECUTIVE SESSION:a.Texas Government Code Section 551.071 Consultation with Attorneys.Mayor Thomas Muir read the Executive Session Item and convened into Executive Session at 7:17PM(Absent: Bilyeu)7.RECONVENE: OPEN MEETING:City Council reconvened back into public forum from Executive Session at 7:51 PM.(Absent:Bilyeu)REGULAR AGENDA8.Easement Acquisition ­ Wastewater InfrastructureConsider, Discuss and Possibly Act on Easement Acquisition for Wastewater Infrastructure.Councilmember Marissa Barrett made a motion to authorize the Mayor Thomas Muir and LegalCouncil proceed for a potential resolution for the Easement Acquisition for WastewaterInfrastructure and a potential agreement reached by the Mayor Thomas Muir and Legal Council. Legal Council will prepare a written agreement with approval by Council.  Seconded byCouncilmember Dennis Dillon.  Motion passes unanimously.9.Country Road Estates Addition ­ Final PlatConsider, Discuss and Act on the Final Plat of Lots 15­49 Block A, and Lots 3­24 Block B, ofCountry Road Estates, Being 81.45 Acres of the Ed Bradley Survey, Abstract Number 34, CookeCounty, Texas, the Ed Bradley Survey, Abstract Number 1705, and the B.B.B. C.RR Co Survey,Abstract number 199 in the City of Sanger’s ETJ, and Generally Located South of County Road200 and Approximately 4950 Feet West of I­35.Director of Development Services Ramie Hammonds stands to speak to the board, and goes overthe staff report.  She explains the variances that were approved with the preliminary plat.  She statesstaff has reviewed and recommends approval.  She lets the board know that the owner is at themeeting if they have any questions. The board has a short discussion with Director of Development Services Ramie Hammonds aboutthe plat.  Councilmember Allen Chick makes a motion to accept lots 15­49 Blk A and Lots 3­24 Blk B ofCountry Road Estates.  Councilmember Dennis Dillon seconded the motion.  The motion passesunanimously.  (Absent: Bilyeu)10.Green Meadow Farms Estates Addition ­ Final PlatConsider, Discuss and Act on the Final Plat of Lot 1­6 Block A, of Meadow Green Farm EstatesAddition Phase1, Being 6.874 Acres, in the City of Sanger’s ETJ, and Generally Located on theWest Side of Metz Road and Approximately 2463 Feet South of Lois Rd.A motion was made by Councilmember Chick to Motion. The motion was seconed by CouncilmemberDillon.  Director of Development Services Ramie Hammonds stands to speak and goes over the staffreport.  She explains that it is the final plat that the board has already seen.  Director of DevelopmentServices Ramie Hammonds said staff does recommend approval.Councilmember asked when was the preliminary plat approved.  Ramie states 2 months ago.  TheMayor made sure there were no changes other than the comments are addressed.  Ramie agreed.  Councilmember Allen Chick made a motion to accept the Final Plat of Lots 1­6 Blk A of MeadowGreen Farm Estates.  Councilmember Dennis Dillon seconded the motion.The motion   with a 4­1 vote  (Nays: Clark) (Absent: Bilyeu)11.1404 Stemmons Frwy ­ SUPConduct a Public Hearing and Consider, Discuss and Act on a Specific Use Permit (SUP) for anOutside Sales and Display use on Approximately 0.918 Acres of Land, Zoned as Business 2 (B­2),and Generally Located Approximately 115 feet South of Sable Ave and 1585 feet North of theIntersection of North 5th Street and I­35 Frontage Rd.A motion was made by Councilmember Chick to Motion. The motion was seconed by CouncilmemberClark.  Mayor Thomas Muir Opened the Public Meeting at 7:53 PM.Director of Development Services Ramie Hammonds explains that the district only allows this typeof outside sales with an SUP.  The site was previously a used car lot.  The applicant is asking foroutdoor sales and display for new tractors, new utility trailers, new UTVs.  She states the land to theNorth and East are B­2 and vacant.  The land to the South is also B­2 and has a Granite Huggersstore.  The Planning and Zoning Commission did vote to approve with two stipulations.  One is thatthe SUP expires in 5 years and the other is that no signage on the grass in the front.  We did send out5 public notices and 2 notices being returned.  One was in favor and the other just said no issues. Staff has looked over and thinking of our comp. plan which will be looking at our zoning over all.  Iknow we were talking about the expiration date.  I attached the buffer maps.  I went ahead abuffered the downtown area just to give you an idea of what 1000, 1500, and 2000 feet look like. Staff would recommend approval with the following stipulations.  One would be expiration in threeyears. Would be No signage on the ground.  Would be it is specific to only New Utility Trailers,New Tractors, New UTVs. No parking or display on grass. No parking or display on grass.  Sitemust be maintained in an orderly fashion.  Not storage containers or storage trailer will be permitted.All signs will need to have a permit through the City of Sanger.  Mayor Thomas Muir Closed Public Hearing at 7:59 PMDirector of Development Services Ramie Hammonds explains that in their packets pictures areincluded of the current sites and pictures of what he will be selling.Mayor Thomas Muir briefly goes over what they learned in the work session about SUPs.  Heexplains about how setting a time limit works with undeveloped locations.  He also explains abouthow the buffer maps are helpful in showing the properties around the site.  John Springer stands to speak and says there isnt much more he could add than they already have. He states the owner lives in Flower Mound and would love to move his business to Sanger.Bryan is the owner and he explains that they would be honored to be in Sanger and they will followall rules set.John Springer speaks and asks for the board to extend from 3 years to 5 years. Councilmember Allen Chick asks about parking on the grass.Director of Development Services Ramie Hammonds explains that the front half of the property isconcrete.  She points out the photos in their packets of the property.  She states the back may havehad some gravel previously but she say it is overgrown now and she would consider it grass.  TheCity would have to decide if they would let them put in gravel or use and approved material.  Councilmember Allen Chick states that the pictures are clear and it looks like grass.  He makes surethe owner is aware they will not be allowed to park on the grass.Councilmember Dennis Dillon  asks did he hear it correct that the Planning and Zoning commissionapproved 5 years and staff is asking for 3 year.Director of Development Services Ramie Hammonds state yes and the reason for the shorter time isbecause the City is in the middle of a Comprehensive Plan.There is a brief discussion about the location of the existing pole sign.  There is further discussion bythe board over the reason for the SUP.  Councilmember Allen Chick makes a motion to approve the Specific Use Permit for an outside salesand display use on approximately 115 feet south of Sable Ave and 1585 feet North of theintersection of North 5th st. and I­35 Frontage Rd with all of Staffs recommendations. Addition is 5years instead of 3 years.Seconded the motion by Councilmember David Clark.Councilmember Marissa Barrett says she understands the whole comp plan going on but she alsounderstands them requesting 5 years instead of 3 years.  After the board has a brief discussion aboutthe time change.  The did choose to let the SUP change to a 5 year.The motion   with a 5­0 vote  (Absent: Bilyeu)12.WWTP Change Order #9 ­ Felix Construction Co.Consider, Discuss and Possibly Act on Approving Change Order #9 Between the City of Sangerand Felix Construction Company for Construction of the Sanger Wastewater Treatment PlantRehabilitation and Improvements; And Authorize the Mayor to Execute Said Change Order. A motion was made by Councilmember Clark to Motion. The motion was seconed by CouncilmemberBarrett.  City Engineer Tracy stands to give an update to City council.  City Engineer Tracy shows a video ofInterim Public Works Director Jim Bolz touring the Wastewater treatment plant to show the distancerequired to walk between plants 2 and plants 4 because of the lack of walkway between the plants.Councilmember David Clark made a motion approving change order #9 with a larger amount toinclude the walkway and the details outlined in the packet. In the amount of approximately $59,000­$60,000The motion is seconded by Councilmember Marissa Barrett. The motion   with a 5­0 vote  (Absent: Bilyeu)13.PSA KSA ­ Water and Wastewater Master Plan UpdateConsider, Discuss And Possibly Act To Approve A Professional Services Agreement With KSAEngineers, Inc. For Water and Wastewater Master Plan Update In The Amount Of $41,000.00,And Authorize Mayor To Execute Agreement.City Engineer Tracy gives a summary to the board.  He state they have contracted with Perkins todo a study a few years back.  This study was never brought forward to the City Council to getratified.  Also alot of the recommendations have sense been completed.  City Engineer Tracy wentover the information in the packet.Councilmember Marissa Barrett makes a motion to approve a professional service agreement withKSA Engineers, Inc. for water and wastewater master plan update in the amount of $41,000 and authorize the Mayor Thomas Muir to execute the agreement.   Councilmember Dennis Dillon seconded the motion. Motion passes unanimously. (Absent: Bilyeu) 14.Public Hearing for Fiscal Year 2020­2021 Budget Conduct a Public Hearing for the Proposed Budget for the City of Sanger for Fiscal Year 2020­ 2021. Mayor Thomas Muir Opened the Public Hearing at 9:03 PM. Mayor Thomas Muir Closed the Public Hearing at 9:04 PM. (Absent: Bilyeu) 15.Public Hearing for Proposed Tax Rate Conduct a Public Hearing on a Proposal to Increase Total Tax Revenues From Properties on the Tax Roll in the Preceding Year by 9%  with the Proposed Tax Rate $0.6791 per $100 of Assessed Valuation.  (Tax Rate is Proposed to Remain the Same as the Preceding Year's Tax Rate of $0.6791 per $100 of Assessed Valuation). Mayor Thomas Muir Opened the Public Hearing at 9:08 PM. Mayor Thomas Muir  explains the tax rate is staying the same because Sanger is growing and the public valuations is increasing out total tax revenues so the tax is staying the same. Mayor Thomas Muir Closed the Public Hearing at 9:09 PM. (Absent: Bilyeu) 16.Resolution #09­12­20 Changing Bank Signatories Approval of  Resolution #09­12­20 Authorizing a Change of Authorized Bank Signatories Director of Finance Clayton Gray speaks to the council and explains that the City of Sanger banks at both First United Bank and Prosperity Bank, both banks require two signatures on checks which is the City Manager Alina Ciocan and City Secretary Cheryl Price.  With staff changes this resolution will change those signatories to Interim City Manager Jeriana Stanton and Mayor Thomas Muir. Councilmember Marissa Barrett made a motion to approve of resolution #09­12­20 authorizing a change of authorized bank signatories. Councilmember David Clark seconded the motion.  Motion passes unanimously. (Absent: Bilyeu) 17.City Manager Position Consider, Discuss and Act on The Recruitment Process And Collateral Materials  For The City Manager Position. Mayor Thomas Muir explains the update of the flyer.  He said the first page not many changes other than typo.  He goes over some of the updates and changes.  They go over possibly making it a requirement of where the City Manager lives.  The last page talks about the salary for the City Manager and states it might need to be a discussion.   Page 9 MINUTESCITY COUNCIL REGULAR MEETINGTUESDAY, SEPTEMBER 8, 20207:00 PMHISTORIC CHURCH BUILDING ­ 403 N 7TH STREET,SANGER, TEXASCOUNCIL MEMBERS PRESENT:Mayor Thomas Muir, Councilmember David Clark, Councilmember Marissa Barrett, Councilmember Allen Chick, Councilmember Dennis Dillon (Absent: Bilyeu)COUNCIL MEMBERS ABSENT:Mayor Pro Tem Gary Bilyeu(Absent: Bilyeu)STAFF MEMBERS PRESENT:City Manager Alina Ciocan; HR Director Jeriana Staton, Interim Director of Public Work Jim Bolz,Interim Police Chief Jonathan Perkins, City Engineer Tracy LaPiene, Director of Finance ClaytonGray, Police Officer Josh Bishop, Director of Development Services Ramie Hammonds(Absent:Bilyeu)1.Call Meeting to Order, Establish a Quorum (Roll Call), Invocation.There being a quorum, Mayor Thomas Muir called the September 8th, 2020 City Council meetingto order at 7:00 p.m..  The Invocation was given by Mayor Thomas Muir.  The Pledge of Allegiancewas led by Councilmember Dennis Dillon.2.CITIZEN INPUT:There were no citizens who came forward wishing to speak(Absent: Bilyeu)3.PROCLAMATION:a.Proclamation No. 09­01­20 ­ United Way ­ LIVE UNITED MonthProclamation No. 09­01­20 For United Way of Denton County, Proclaiming September 2020LIVE UNITED Month.Councilmember Allen Chick made a motion to approve Proclamation No. 09­01/20 for United Wayof Denton County, Proclaiming September 2020 LIVE UNITED month.Councilmember David Clark seconded the motion.  Motion passes unanimously.(Absent: Bilyeu)4.CONSENT AGENDA:a.Approval of Minutes1.City Council Work Session Minutes 08­17­20Approve Minutes for the August 17, 2020 City Council Work Session.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)2.City Council Regular Meeting Minutes 08­17­20Approve Minutes for the August 17, 2020 Regular City Council Meeting.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)3.City Council Special Meeting Minutes 08­31­2020Approve Minutes for the August 31, 2020 Special City Council Meeting.Councilmember Allen Chick made a motion to accept the City council minutes.  Seconded byCouncilmember David Clark.  Motion passes unanimously.(Absent: Bilyeu)b.Interlocal Cooperation Agreement ­ Denton CountyApprove Interlocal Cooperation Agreement With Denton County For GovernmanceCommunications And Dispatch Services System For The City of Sanger Fire and PoliceDepartments A nd Authorize The Fire Chief and Police Chief to Execute Agreement.   Councilmember Allen Chick made a motion to accept the City council Interlocal CooperationAgreement.  Seconded by Councilmember David Clark.  Motion passes unanimously.(Absent:Bilyeu)5.Consider Any Items Removed from Consent Agenda.No items were removed from the Consent Agenda6.EXECUTIVE SESSION:a.Texas Government Code Section 551.071 Consultation with Attorneys.Mayor Thomas Muir read the Executive Session Item and convened into Executive Session at 7:17PM(Absent: Bilyeu)7.RECONVENE: OPEN MEETING:City Council reconvened back into public forum from Executive Session at 7:51 PM.(Absent:Bilyeu)REGULAR AGENDA8.Easement Acquisition ­ Wastewater InfrastructureConsider, Discuss and Possibly Act on Easement Acquisition for Wastewater Infrastructure.Councilmember Marissa Barrett made a motion to authorize the Mayor Thomas Muir and LegalCouncil proceed for a potential resolution for the Easement Acquisition for WastewaterInfrastructure and a potential agreement reached by the Mayor Thomas Muir and Legal Council. Legal Council will prepare a written agreement with approval by Council.  Seconded byCouncilmember Dennis Dillon.  Motion passes unanimously.9.Country Road Estates Addition ­ Final PlatConsider, Discuss and Act on the Final Plat of Lots 15­49 Block A, and Lots 3­24 Block B, ofCountry Road Estates, Being 81.45 Acres of the Ed Bradley Survey, Abstract Number 34, CookeCounty, Texas, the Ed Bradley Survey, Abstract Number 1705, and the B.B.B. C.RR Co Survey,Abstract number 199 in the City of Sanger’s ETJ, and Generally Located South of County Road200 and Approximately 4950 Feet West of I­35.Director of Development Services Ramie Hammonds stands to speak to the board, and goes overthe staff report.  She explains the variances that were approved with the preliminary plat.  She statesstaff has reviewed and recommends approval.  She lets the board know that the owner is at themeeting if they have any questions. The board has a short discussion with Director of Development Services Ramie Hammonds aboutthe plat.  Councilmember Allen Chick makes a motion to accept lots 15­49 Blk A and Lots 3­24 Blk B ofCountry Road Estates.  Councilmember Dennis Dillon seconded the motion.  The motion passesunanimously.  (Absent: Bilyeu)10.Green Meadow Farms Estates Addition ­ Final PlatConsider, Discuss and Act on the Final Plat of Lot 1­6 Block A, of Meadow Green Farm EstatesAddition Phase1, Being 6.874 Acres, in the City of Sanger’s ETJ, and Generally Located on theWest Side of Metz Road and Approximately 2463 Feet South of Lois Rd.A motion was made by Councilmember Chick to Motion. The motion was seconed by CouncilmemberDillon.  Director of Development Services Ramie Hammonds stands to speak and goes over the staffreport.  She explains that it is the final plat that the board has already seen.  Director of DevelopmentServices Ramie Hammonds said staff does recommend approval.Councilmember asked when was the preliminary plat approved.  Ramie states 2 months ago.  TheMayor made sure there were no changes other than the comments are addressed.  Ramie agreed.  Councilmember Allen Chick made a motion to accept the Final Plat of Lots 1­6 Blk A of MeadowGreen Farm Estates.  Councilmember Dennis Dillon seconded the motion.The motion   with a 4­1 vote  (Nays: Clark) (Absent: Bilyeu)11.1404 Stemmons Frwy ­ SUPConduct a Public Hearing and Consider, Discuss and Act on a Specific Use Permit (SUP) for anOutside Sales and Display use on Approximately 0.918 Acres of Land, Zoned as Business 2 (B­2),and Generally Located Approximately 115 feet South of Sable Ave and 1585 feet North of theIntersection of North 5th Street and I­35 Frontage Rd.A motion was made by Councilmember Chick to Motion. The motion was seconed by CouncilmemberClark.  Mayor Thomas Muir Opened the Public Meeting at 7:53 PM.Director of Development Services Ramie Hammonds explains that the district only allows this typeof outside sales with an SUP.  The site was previously a used car lot.  The applicant is asking foroutdoor sales and display for new tractors, new utility trailers, new UTVs.  She states the land to theNorth and East are B­2 and vacant.  The land to the South is also B­2 and has a Granite Huggersstore.  The Planning and Zoning Commission did vote to approve with two stipulations.  One is thatthe SUP expires in 5 years and the other is that no signage on the grass in the front.  We did send out5 public notices and 2 notices being returned.  One was in favor and the other just said no issues. Staff has looked over and thinking of our comp. plan which will be looking at our zoning over all.  Iknow we were talking about the expiration date.  I attached the buffer maps.  I went ahead abuffered the downtown area just to give you an idea of what 1000, 1500, and 2000 feet look like. Staff would recommend approval with the following stipulations.  One would be expiration in threeyears. Would be No signage on the ground.  Would be it is specific to only New Utility Trailers,New Tractors, New UTVs. No parking or display on grass. No parking or display on grass.  Sitemust be maintained in an orderly fashion.  Not storage containers or storage trailer will be permitted.All signs will need to have a permit through the City of Sanger.  Mayor Thomas Muir Closed Public Hearing at 7:59 PMDirector of Development Services Ramie Hammonds explains that in their packets pictures areincluded of the current sites and pictures of what he will be selling.Mayor Thomas Muir briefly goes over what they learned in the work session about SUPs.  Heexplains about how setting a time limit works with undeveloped locations.  He also explains abouthow the buffer maps are helpful in showing the properties around the site.  John Springer stands to speak and says there isnt much more he could add than they already have. He states the owner lives in Flower Mound and would love to move his business to Sanger.Bryan is the owner and he explains that they would be honored to be in Sanger and they will followall rules set.John Springer speaks and asks for the board to extend from 3 years to 5 years. Councilmember Allen Chick asks about parking on the grass.Director of Development Services Ramie Hammonds explains that the front half of the property isconcrete.  She points out the photos in their packets of the property.  She states the back may havehad some gravel previously but she say it is overgrown now and she would consider it grass.  TheCity would have to decide if they would let them put in gravel or use and approved material.  Councilmember Allen Chick states that the pictures are clear and it looks like grass.  He makes surethe owner is aware they will not be allowed to park on the grass.Councilmember Dennis Dillon  asks did he hear it correct that the Planning and Zoning commissionapproved 5 years and staff is asking for 3 year.Director of Development Services Ramie Hammonds state yes and the reason for the shorter time isbecause the City is in the middle of a Comprehensive Plan.There is a brief discussion about the location of the existing pole sign.  There is further discussion bythe board over the reason for the SUP.  Councilmember Allen Chick makes a motion to approve the Specific Use Permit for an outside salesand display use on approximately 115 feet south of Sable Ave and 1585 feet North of theintersection of North 5th st. and I­35 Frontage Rd with all of Staffs recommendations. Addition is 5years instead of 3 years.Seconded the motion by Councilmember David Clark.Councilmember Marissa Barrett says she understands the whole comp plan going on but she alsounderstands them requesting 5 years instead of 3 years.  After the board has a brief discussion aboutthe time change.  The did choose to let the SUP change to a 5 year.The motion   with a 5­0 vote  (Absent: Bilyeu)12.WWTP Change Order #9 ­ Felix Construction Co.Consider, Discuss and Possibly Act on Approving Change Order #9 Between the City of Sangerand Felix Construction Company for Construction of the Sanger Wastewater Treatment PlantRehabilitation and Improvements; And Authorize the Mayor to Execute Said Change Order. A motion was made by Councilmember Clark to Motion. The motion was seconed by CouncilmemberBarrett.  City Engineer Tracy stands to give an update to City council.  City Engineer Tracy shows a video ofInterim Public Works Director Jim Bolz touring the Wastewater treatment plant to show the distancerequired to walk between plants 2 and plants 4 because of the lack of walkway between the plants.Councilmember David Clark made a motion approving change order #9 with a larger amount toinclude the walkway and the details outlined in the packet. In the amount of approximately $59,000­$60,000The motion is seconded by Councilmember Marissa Barrett. The motion   with a 5­0 vote  (Absent: Bilyeu)13.PSA KSA ­ Water and Wastewater Master Plan UpdateConsider, Discuss And Possibly Act To Approve A Professional Services Agreement With KSAEngineers, Inc. For Water and Wastewater Master Plan Update In The Amount Of $41,000.00,And Authorize Mayor To Execute Agreement.City Engineer Tracy gives a summary to the board.  He state they have contracted with Perkins todo a study a few years back.  This study was never brought forward to the City Council to getratified.  Also alot of the recommendations have sense been completed.  City Engineer Tracy wentover the information in the packet.Councilmember Marissa Barrett makes a motion to approve a professional service agreement withKSA Engineers, Inc. for water and wastewater master plan update in the amount of $41,000 andauthorize the Mayor Thomas Muir to execute the agreement.  Councilmember Dennis Dillon seconded the motion.Motion passes unanimously.(Absent: Bilyeu)14.Public Hearing for Fiscal Year 2020­2021 BudgetConduct a Public Hearing for the Proposed Budget for the City of Sanger for Fiscal Year 2020­2021.Mayor Thomas Muir Opened the Public Hearing at 9:03 PM.Mayor Thomas Muir Closed the Public Hearing at 9:04 PM.(Absent: Bilyeu)15.Public Hearing for Proposed Tax RateConduct a Public Hearing on a Proposal to Increase Total Tax Revenues From Properties on theTax Roll in the Preceding Year by 9%  with the Proposed Tax Rate $0.6791 per $100 of AssessedValuation.  (Tax Rate is Proposed to Remain the Same as the Preceding Year's Tax Rate of $0.6791per $100 of Assessed Valuation).Mayor Thomas Muir Opened the Public Hearing at 9:08 PM.Mayor Thomas Muir  explains the tax rate is staying the same because Sanger is growing and thepublic valuations is increasing out total tax revenues so the tax is staying the same.Mayor Thomas Muir Closed the Public Hearing at 9:09 PM.(Absent: Bilyeu)16.Resolution #09­12­20 Changing Bank SignatoriesApproval of  Resolution #09­12­20 Authorizing a Change of Authorized Bank SignatoriesDirector of Finance Clayton Gray speaks to the council and explains that the City of Sanger banksat both First United Bank and Prosperity Bank, both banks require two signatures on checks whichis the City Manager Alina Ciocan and City Secretary Cheryl Price.  With staff changes this resolutionwill change those signatories to Interim City Manager Jeriana Stanton and Mayor Thomas Muir.Councilmember Marissa Barrett made a motion to approve of resolution #09­12­20 authorizing achange of authorized bank signatories.Councilmember David Clark seconded the motion.  Motion passes unanimously.(Absent: Bilyeu)17.City Manager PositionConsider, Discuss and Act on The Recruitment Process And Collateral Materials  For The CityManager Position.Mayor Thomas Muir explains the update of the flyer.  He said the first page not many changes otherthan typo.  He goes over some of the updates and changes.  They go over possibly making it arequirement of where the City Manager lives.  The last page talks about the salary for the City Manager and states it might need to be a discussion.   The board goes over the flyer and the requirements. Interim City Manager Jeriana Staton brings up if the will require the Manager to live here what would it do to the time frame of hiring.  Mayor Thomas Muir said he would prefer to leave it as a preference and say this wont be a requirement so we can have you start as fast as you can.  We will work with relocating you.  Interim City Manager Jeriana Staton said she did speak with our IT service and said they would be able to set it up to where we can receive via email.   The Council has a little more discussion over the job description of the City Management position. Councilmember Marissa Barrett made a motion to approve staff to move forward with the discussed edits needed prior to publishing the recruitment flyer for City Manager position.  Councilmember David Clark seconded the motion.  Motion passes unanimously. (Absent: Bilyeu) 18.INFORMATION ITEMS: Mayor Thomas Muir goes over the information items that are in the packets.  (Absent: Bilyeu) a.Capital Projects Recap ­ September 2, 2020 b.Disbursements Disbursements for August 2020 c.Atmos Energy Rate Tariffs Update on Atmos Energy Corporation's Rate Tariffs. d.Atmos Rider GCR Atmos Rider GCR ­ Rate Filing Under Docket No. 10170 e.Monthly Financial Reports ­ June & July 2020 Attached are financial reports for both June and July 2020.  The format has changed slightly from previous reports.  Since the Internal Service Fund was established years ago, that fund's expenditures have been presented on the report as "Administration" in the General and Enterprise Fund.   The revised format now includes the Internal Service Fund reported separately, so detail for those departments (Administration, Engineering, Finance, etc) are seen in detail.   19.FUTURE AGENDA ITEMS: Councilmember David Clark brings up the land use table.(Absent: Bilyeu) 20.ADJOURN. There being no further items for discussion Mayor Thomas Muir adjourned the meeting at 9:28 PM Page 10 CITY COUNCIL AGENDA MEMO AGENDA ITEM NO. 8. AGENDA MEETING DATE: September 21, 2020 TO: Alina Ciocan, City Manager FROM: Clayton Gray, Finance Director ITEM/CAPTION: Ordinance #09­27­20 ­ Budget Amendment FY 2019­2020 Consider, Discuss and Act on Ordinance #09­27­20 – Amending Ordinance #09­25­19, Which Will Amend the Budget For The Fiscal Year 2019­2020 And Authorizing Amended Expenditures as Provided. AGENDA TYPE: Regular ACTION REQUESTED:  Ordinance  BACKGROUND: This amendment increases both revenues and expenditures in the Enterprise Fund by $21,170.45 (net $0) to provide funding for expenses related to storm recovery. LEGAL/BOARD COMMISSION RECOMMENDATIONS/CITIZEN NOTICE FEEDBACK: N/A FINANCIAL SUMMARY ­ FUNDING/FISCAL IMPACT: N/A FUNDS: N/A STAFF RECOMMENDATION/ACTION DESIRED: Staff recommends approval ATTACHMENTS: Description Upload Date Type Ordinance #09­27­20 9/10/2020 Cover Memo Page 11 CITY COUNCIL AGENDA MEMOAGENDA ITEM NO. 8.AGENDA MEETING DATE: September 21, 2020TO: Alina Ciocan, City ManagerFROM: Clayton Gray, Finance DirectorITEM/CAPTION:Ordinance #09­27­20 ­ Budget Amendment FY 2019­2020Consider, Discuss and Act on Ordinance #09­27­20 – Amending Ordinance #09­25­19, Which Will Amend theBudget For The Fiscal Year 2019­2020 And Authorizing Amended Expenditures as Provided.AGENDA TYPE: RegularACTION REQUESTED:  Ordinance BACKGROUND:This amendment increases both revenues and expenditures in the Enterprise Fund by $21,170.45 (net $0) to providefunding for expenses related to storm recovery.LEGAL/BOARD COMMISSION RECOMMENDATIONS/CITIZEN NOTICE FEEDBACK:N/AFINANCIAL SUMMARY ­ FUNDING/FISCAL IMPACT:N/AFUNDS:N/ASTAFF RECOMMENDATION/ACTION DESIRED:Staff recommends approvalATTACHMENTS: Description Upload Date Type Ordinance #09­27­20 9/10/2020 Cover Memo Exhibit A 9/10/2020 Cover Memo Page 12 ORDINANCE #09-27-20 AN ORDINANCE OF THE CITY OF SANGER, DENTON COUNTY, TEXAS, (BUDGET AMENDMENT 7) AMENDING ORDINANCE #09-25-19, WHICH WILL AMEND THE BUDGET FOR THE 2019-2020 FISCAL YEAR AND AUTHORIZING AMENDED EXPENDITURES AS PROVIDED; PROVIDING FOR THE REPEAL OF ALL ORDINANCES IN CONFLICT; PROVIDING FOR A SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Council approved the budget ordinance for the 2019-2020 Fiscal Year on September 16, 2019; and WHEREAS, this amendment was prepared and presented to the City Council and after consideration, it is the consensus of the City Council to amend the approved budget ordinance; and NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SANGER, TEXAS: Section 1: The annual budget for the 2019-2020 Fiscal Year is hereby amended to increase revenues and expenditures in the Enterprise Fund by $21,170.45 as shown in Exhibit “A”. Section 2: Expenditures during the 2019-2020 Fiscal Year shall be made in accordance with the amended budget approved herein, unless otherwise authorized by a duly enacted ordinance of the City and said budget document shall be on file for public inspection in the office of the City Secretary. Section 4: If any section, article, paragraph, sentence, clause, phrase or word in this ordinance or application thereof to any person or circumstance is held invalid or unconstitutional by a court of competent jurisdiction, such holding shall not affect the validity of the remaining portions of the ordinance and the City Council hereby declares it would have passed such remaining portions of the ordinances despite such invalidity, which remaining portions shall remain in full force and effect. Section 5: This ordinance shall take effect immediately from and after its passage, as the law and Charter in such cases provide. PASSED, APPROVED AND ADOPTED by the City Council of the City of Sanger, Denton County, Texas, on this 21st day of September 2020. APPROVED: ____________________________________ Thomas E. Muir, Mayor ATTEST: _________________________________ Jeriana Staton, Deputy City Secretary Page 13 MEMORANDUM To: Alina Ciocan, City Manager From: Clayton Gray, Finance Director Date: September 10, 2020 Re: Storm Recovery Budget Amendment The Electric Department has provided me with the materials, services and overtime hours incurred in relation to the storm on September 1, 2020 in the City. The total cost related to storm recover is $21,170.45. Item Amount Personnel Costs $ 4,131.63 Materials $ 11,022.82 Contract Services $ 6,016.00 Total $ 21,170.45 The budget amendment for storm recovery will increase both revenues (Transfer from Storm Recovery) and expenditures (personnel, materials, services) by $21,170.45 for a $0 effect on the budget as follows: Supporting documentation from the Electric Department is attached. REVENUES 008-58-4987 Transfer from Storm Recovery $ 21,170.45 EXPENDITURES 008-58-5120 Overtime $3,512.10 008-58-5140 Retirement 291.85 008-58-5130 FICA 268.67 008-58-5160 Worker's Comp 59.01 008-58-5360 System Maintenance 11,022.82 008-58-5470 Contract Utility Work 6,016.00 Total Expenditures $ 21,170.45 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 CITY COUNCIL AGENDA MEMO AGENDA ITEM NO. 9. AGENDA MEETING DATE: September 21, 2020 TO: Alina Ciocan, City Manager FROM: Clayton Gray, Finance Director ITEM/CAPTION: Ordinance #09­23­20 Approving 2020 Tax Rolls Consider, Discuss and Act on Ordinance #09­23­20 Approving the 2020 Tax Rolls And Providing For An Effective Date. AGENDA TYPE: Regular ACTION REQUESTED:  Ordinance  BACKGROUND: Tax Code Sec. 26.01 (a­1) states "If by July the appraisal review board for an appraisal district has not approved the appraisal records for the district as required under Section 41.12,the chief appraiser shall not later than July 25 prepare and certify to the assessor for each taxing unit participating in the district an estimate of the taxable value of property in that taxing unit. The Denton County Appraisal District provided the the Certified Estimates on Friday, July 24, 2020. The District has stated they plan on providing the Certified Tax Roll by Friday, September 18, 2020. LEGAL/BOARD COMMISSION RECOMMENDATIONS/CITIZEN NOTICE FEEDBACK: N/A FINANCIAL SUMMARY ­ FUNDING/FISCAL IMPACT: N/A FUNDS: N/A STAFF RECOMMENDATION/ACTION DESIRED: Staff recommends approval. Page 20 CITY COUNCIL AGENDA MEMOAGENDA ITEM NO. 9.AGENDA MEETING DATE: September 21, 2020TO: Alina Ciocan, City ManagerFROM: Clayton Gray, Finance DirectorITEM/CAPTION:Ordinance #09­23­20 Approving 2020 Tax RollsConsider, Discuss and Act on Ordinance #09­23­20 Approving the 2020 Tax Rolls And Providing For An EffectiveDate.AGENDA TYPE: RegularACTION REQUESTED:  Ordinance BACKGROUND:Tax Code Sec. 26.01 (a­1) states "If by July the appraisal review board for an appraisal district has not approved theappraisal records for the district as required under Section 41.12,the chief appraiser shall not later than July 25prepare and certify to the assessor for each taxing unit participating in the district an estimate of the taxable value ofproperty in that taxing unit.The Denton County Appraisal District provided the the Certified Estimates on Friday, July 24, 2020. The District hasstated they plan on providing the Certified Tax Roll by Friday, September 18, 2020.LEGAL/BOARD COMMISSION RECOMMENDATIONS/CITIZEN NOTICE FEEDBACK:N/AFINANCIAL SUMMARY ­ FUNDING/FISCAL IMPACT:N/AFUNDS:N/ASTAFF RECOMMENDATION/ACTION DESIRED: Staff recommends approval. ATTACHMENTS: Description Upload Date Type Ordinance #09­23­20 9/9/2020 Cover Memo Certified Estimates 9/9/2020 Cover Memo Email message from Hope McClure 9/10/2020 Cover Memo Page 21 ORDINANCE # 09-23-20 AN ORDINANCE OF THE CITY OF SANGER, DENTON COUNTY, TEXAS, APPROVING THE 2020 TAX ROLLS AND PROVIDING AND EFFECTIVE DATE. THE COUNCIL OF THE CITY OF SANGER HEREBY ORDAINS: SECTION 1. The City Council hereby approves the 2020 tax rolls of the City of Sanger, Texas, as certified by the Appraisal Review Board of the Denton Central Appraisal District, which, with amounts of tax as approved by the governing body, will result in a tax levy in the amount of $5,522,661.57 based on the Certified Estimated Roll. SECTION 2: This ordinance is effective upon its adoption. PASSED, APPROVED AND ADOPTED by the City Council of the City of Sanger, Texas on this 21st day of September 2020. APPROVED: _____________________________ Thomas Muir, Mayor ATTEST: _________________________________ Jeriana Staton, Deputy City Secretary Page 22 REAL PROPERTY & MFT HOMES 584,345,780Market Value 349,288,460Improvement HS Value 52,843,414Improvement NHS Value 402,131,874Total Improvement 96,530,325Land HS Value 55,607,518Land NHS Value BUSINESS PERSONAL PROPERTY 30,076,063Ag Land Market Value 182,213,906Total Land Value 6,507,511HS CAP Limitation Value (-) 662,068,255NET APPRAISED VALUE (Count) (3,534) (370) 113,977,771Market Value OIL & GAS / MINERALS (0) 0Market Value OTHER (Intangibles, Rolling Stock)(0) 0Market Value 617,532,144NET TAXABLE 698,323,551TOTAL MARKET (Total Count) (3,904) 30,372,350 182,580 571,720 202,444,117 5,418,825 152,105,380 196,544,895 50,156,157 (Count) (498) 51,651,659 100,453,721 (0) 0 202,261,537 (Total Count) (504) (6) 0 14,364,982 195,700,307 (0) 85,979,868 114,160,351 7,079,231 900,767,668 35,494,888 554,237,254 858,613,150 232,370,063 (Count) (4,032) 400,940,119 153,297,135 (0) 0 786,607,317 (Total Count) (4,408) (376) 0 110,895,307 813,232,451 (0) PRELIMINARY UNDER REVIEW TOTAL DENTON CAD C16 0 2020 As of Roll # Preliminary Totals SANGER CITY OF APPROX TOTAL LEVY = NET TAXABLE * (TAX RATE / 100) $5,522,661.57 =813,232,451 0.679100*/ 100) APPRAISED VALUE 668,575,766 865,692,381197,116,615 419,600328,277 91,323 35,075,28729,747,785 5,418,825Ag Land Market Value 35,494,888 5,327,502 30,076,063 Ag Loss (-) Ag Use 45,380,699844,588Total Exemption Amount 44,536,111 100%24.1%75.9% 11:43:47 AM <trueprodigy.com>07/24/20Printed:7/24/20 5:30 AMGenerated: of 1262Page 94 Page 23 1 Clayton Gray From:Hope McClure <hope.mcclure@dentoncad.com> Sent:Friday, July 24, 2020 4:00 PM Subject:Certified Estimates Attachments:Certified Estimates (07,24,20).pdf; Rate Assumptions (07,24,20).pdf; 2019 Taxable Value Lost.pdf; 2019 Taxable Value Subject to a Chapter 42 Appeal.pdf; Exemption Codes.pdf Good afternoon all, I feel like a broken record at this point, but I do want to apologize one last time for the chaotic protest period we have experienced this year. The virus changed the entire appraisal process and how we conduct business. From not being able to do face to face informals, switching all in-person hearings to telephone hearings, and figuring out how to resolve over 100,000 protests all online or over the phone. Although, as hard as all of those things were, my employees have handled them like champs. They have worked themselves to the bone, and have overcome all the obstacles that the pandemic has thrown at them. What we were unable to overcome was a software conversion that started in 2019. As the new Chief Appraiser, not coming into the fold until February 2020, it was already too late to change the course of the conversion. Deputy Chief, Don Spencer, and I have been trying our hardest to play the hand that we were dealt. It has been a difficult, and in my opinion, an unsuccessful one. With that being said, we will finish out this 2020 protest season with our current vendor. Then as soon as we certify our roll, we will switch back to the vendor we have used for the past 12 years. I tell you all of this to say, I am disappointed to send you such incomplete totals today. We have done our absolute best to estimate what your Certified Totals will look like, but we know that many of you will still have questions regarding them. Per the Tax Code, I am sending Certified Estimates today, and then our staff will continue to plug away at the remaining protests until we have officially certified the roll (most likely in September). Today's totals will include: Current set of totals (calculated as of today) Rate Assumption Worksheet (to help you with your TNT worksheet) 2019 Taxable Value Lost Due to Court Appeals 2019 Taxable Value Subject to a Chapter 42 Appeal (as of July 24th) Exemption Code Cheat Sheet Upon Certification you will receive: Set of Certified Totals Letters of Approval Roll Request Forms Please use the numbers we have provided today in your worksheets, and if you still have questions afterwards, feel free to reach out to myself or Don Spencer. Thank you for your continued support, Hope McClure, RPA, CTA, CCA Chief Appraiser Denton Central Appraisal District (940) 349-3975 Page 24 2 Page 25 CITY COUNCIL AGENDA MEMO AGENDA ITEM NO. 10. AGENDA MEETING DATE: September 21, 2020 TO: Alina Ciocan, City Manager FROM: Clayton Gray, Finance Director ITEM/CAPTION: Ordinance #09­24­20 Adopting 2020­2021 Budget Consider, Discuss and Act on Ordinance #09­24­20 – Adopting the Budget Providing for the Appropriation of Funds for Operating and Capital Expenditures for the Fiscal Year Beginning October 1, 2020 and Ending September 30, 2021, Providing for the Intra­ and Inter­ Department and Fund Transfers, Providing for Unexpected Revenues Such as Grants, Donations, and Insurance Proceeds, Providing for an Effective Date, and Providing for Approval of the Investment Policy. AGENDA TYPE: Regular ACTION REQUESTED:  Ordinance  BACKGROUND: This Ordinance adopts the 2020­2021 Official Budget of the City.  In addition, it approves the City's Investment Policy for the coming year.  No changes have been made to the Investment Policy. Texas Local Government Code Sec. 102.006 requires the governing body of a municipality to hold a public hearing on the proposed budget and provide for public notice of the date, time and location of the hearing.  The public hearing was held on September 8, 2020 at 7:00 pm.  This notice was published in the Denton Record Chronicle on September 2, 2020. LEGAL/BOARD COMMISSION RECOMMENDATIONS/CITIZEN NOTICE FEEDBACK: N/A FINANCIAL SUMMARY ­ FUNDING/FISCAL IMPACT: The adoption of the 2020­2021 Proposed Budget will provide funding for City operations for the fiscal year beginning October 1, 2020 and ending on September 30, 2021. FUNDS: N/A Page 26 CITY COUNCIL AGENDA MEMOAGENDA ITEM NO. 10.AGENDA MEETING DATE: September 21, 2020TO: Alina Ciocan, City ManagerFROM: Clayton Gray, Finance DirectorITEM/CAPTION:Ordinance #09­24­20 Adopting 2020­2021 BudgetConsider, Discuss and Act on Ordinance #09­24­20 – Adopting the Budget Providing for the Appropriation of Fundsfor Operating and Capital Expenditures for the Fiscal Year Beginning October 1, 2020 and Ending September 30,2021, Providing for the Intra­ and Inter­ Department and Fund Transfers, Providing for Unexpected Revenues Such asGrants, Donations, and Insurance Proceeds, Providing for an Effective Date, and Providing for Approval of theInvestment Policy.AGENDA TYPE: RegularACTION REQUESTED:  Ordinance BACKGROUND:This Ordinance adopts the 2020­2021 Official Budget of the City.  In addition, it approves the City's Investment Policyfor the coming year.  No changes have been made to the Investment Policy.Texas Local Government Code Sec. 102.006 requires the governing body of a municipality to hold a public hearing onthe proposed budget and provide for public notice of the date, time and location of the hearing.  The public hearing washeld on September 8, 2020 at 7:00 pm.  This notice was published in the Denton Record Chronicle on September 2,2020.LEGAL/BOARD COMMISSION RECOMMENDATIONS/CITIZEN NOTICE FEEDBACK:N/AFINANCIAL SUMMARY ­ FUNDING/FISCAL IMPACT:The adoption of the 2020­2021 Proposed Budget will provide funding for City operations for the fiscal year beginningOctober 1, 2020 and ending on September 30, 2021.FUNDS:N/A STAFF RECOMMENDATION/ACTION DESIRED: Staff recommends approval.  The vote on the ordinance must be a record vote of the City Council.   ATTACHMENTS: Description Upload Date Type Ordinance #09­24­20 9/9/2020 Cover Memo Proposed 20­21 Budget 9/10/2020 Cover Memo Investment Policy 9/9/2020 Cover Memo Page 27 ORDINANCE #09-24-20 AN ORDINANCE OF THE CITY OF SANGER, DENTON COUNTY, TEXAS, ADOPTING THE BUDGET PROVIDING FOR THE APPROPRIATION OF FUNDS FOR OPERATING AND CAPITAL EXPENDITURES FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2020 AND ENDING SEPTEMBER 30, 2021, PROVIDING FOR THE INTRA AND INTER DEPARTMENT AND FUND TRANSFERS, PROVIDING FOR UNEXPECTED REVENUES SUCH AS GRANTS, DONATIONS, AND INSURANCE PROCEEDS, PROVIDING FOR AN EFFECTIVE DATE, AND PROVIDING FOR APPROVAL OF THE INVESTMENT POLICY. WHEREAS, pursuant to the laws of the State of Texas and the City Charter, the budget covering proposed expenditures for the fiscal year beginning October 1, 2020 and ending September 30, 2021 was filed with the City Secretary; and WHEREAS, budget workshops were conducted by the City Council on the proposed budget at which time the proposed budget was fully considered; and WHEREAS, in accordance with the provisions of the City Charter and the Local Government Code, the City Council of the City of Sanger, Texas published notice of public hearing on the budget on September 2, 2020 and conducted a public hearing on September 8, 2020; and WHEREAS, Chapter 2256 of the Texas Government Code, commonly known as the "Public Funds Investment Act," requires the City to review its investment policy and investment strategies not less than annually; and WHEREAS, the Public Funds Investment Act requires the governing body to adopt a written instrument by rule, order, ordinance, or resolution stating that it has reviewed the investment policy and investment strategies and that the written instrument shall record any changes made to either the investment policy or investment strategies; and WHEREAS, the attached City of Sanger Investment Policy is in compliance with the Public Funds Investment Act and requires no changes to either the investment policy or investment strategies; and WHEREAS, The City has implemented Governmental Accounting Standards Board Statement 54, Fund Balance Reporting and Governmental Fund Type Definitions (GASB 54) and Fund balance categories under GASB 54 are Nonspendable and Spendable and classifications under the Spendable category are Restricted, Committed, Assigned, and Unassigned and these classifications reflect not only the nature of funds, but also provide clarity to the level of restriction placed upon fund balance. NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SANGER, TEXAS: Section 1. That the City Council adopts the budget for the City of Sanger, Texas, a copy of which is on file in the office of the City Secretary and which hereinafter referred to as the "Budget" for the fiscal year beginning October 1, 2020 and ending September 30, 2021. Page 28 Section 2. That the budget presented by the City Council and reviewed during the public hearing is hereby approved and adopted for the Fiscal Year 2020-2021. General Fund $8,645,571 Debt Service Fund $793,491 Enterprise Fund $12,618,213 Enterprise Debt Service Fund $1,785,850 Internal Service Fund $2,339,770 44 Fund $171,726 4B Fund $312,525 Capital Projects Fund $250,000 Enterprise Capital Projects Fund $7,250,000 Special Revenue Funds $33,100 Section 3. That the City Manager be authorized to make intra and inter department fund transfers during the fiscal year as becomes necessary in order to avoid over expenditure of any departments total budget. Section 4. That the City Manager be authorized to increase the budget for items received during the year that have a corresponding revenue and expenditure such as Grants, Donations, and Insurance Proceeds received for property damage. Section 5. That the City Manager be authorized to sign contracts under $50,000 for services and projects authorized in the budget. Section 6. That the City of Sanger has complied with the requirements of the Public Funds Investment Act and the City Council has reviewed the investment policy and investment strategies and there are no changes to either the investment policy or investment strategies. Section 7. In circumstances where an expenditure is to be made for a purpose for which amounts are available in multiple fund balance classifications, the order in which resources will be expended is as follows: restricted fund balance, followed by committed fund balance, assigned fund balance, and lastly unassigned fund balance. When it is appropriate for fund balance to be assigned, the City Council hereby delegates the authority to the City Manager. The following fund balances are committed: Equipment Replacement Funds, Library Building Expansion Funds, Beautification Board Funds, all Donated Funds, and Capital Projects Funds. Section 8. This ordinance is effective immediately upon its adoption. PASSED, APPROVED AND ADOPTED by the City Council of the City of Sanger, Texas on this 21st day of September 2020. APPROVED: _____________________________ Thomas Muir, Mayor ATTEST: _________________________________ Jeriana Staton, Deputy City Secretary Page 29 www.sangertx.org | 201 Bolivar Street, Sanger, TX 76266 PROPOSED B U D G E T F I S C A L Y E A R 2 0 20 – 2 0 2 1 Page 30 This budget will raise more total property taxes than last year's budget by $411,267 (8.60%), and of that amount $248,504 is tax revenue to be raised from new property added to the tax roll this year Page 2 PR O P O S E D Page 31 BUDGET MESSAGE Introduction We are pleased to present the FY 2020-2021 Budget for the City of Sanger. The last several years the city has experienced steady growth. The number of residential building permits has increased and there have been more proposed development projects going through the permitting process than ever before. With growth comes additional challenges and our job is to balance the services our citizens want while looking ahead to ensure the sustainability of our community and address future needs. Our commitment is to achieving this balance while exercising responsible fiscal management. The City’s budget is the most important working policy and planning tool used by the City Council and staff to provide quality services to the residents of Sanger as established by City Council. Municipal budgets are always challenging. Resources are limited and it makes it difficult to address every problem and every concern. The strength of the economy is reflected in our general fund revenues. However, budget planning should always be prudent to take into account. The intent of this budget message is to explain both the structure of the budget and the atmosphere in which it was created. Following the same format as previous years, the budget message outlines the highlights of this year’s budget. It also discusses the City’s Strengths, Weaknesses, Opportunities and Threats (SWOT analysis) for the upcoming year. Finally, it discusses the structure of the budget, where revenues come from and where the money goes. The budget message should provide the reader insight into municipal government finances and make the raw numbers more understandable. Current Conditions Currently, we are operating in an unprecedent environment due to the COVID-19 pandemic that has impacted everyday life not just here in Sanger but in many parts of the country and the world. The City has had to adapt and adjust to the unique challenges posed by this public health crisis and will continue to do so as this situation remains. At this time, it is very difficult to project the long-term impacts of COVID-19 on the economy. The housing market is still strong, and demand continues to be high due to the shortage of housing in the area. Additional residents add to several revenue streams but also increase the need for services, which is often times offsetting, negating any revenue gains. Sales tax in FY 2019-2020 should end the year above projections. For FY 2019-2020 we are projecting General Fund Sales Tax Revenues of $925,000. Page 3 PR O P O S E D Page 32 New residential and commercial construction and increased valuations are reflected in an anticipated increase in the property tax base. As always, we take a conservative approach to budgeting revenues. We continue to work on the Capital projects scheduled for this year, and some of these will carry over into next year. Construction on the rehabilitation of the wastewater treatment plant is almost complete and should be finalized in the upcoming months. In FY 2018-19 we started the engineering work as it relates to relocating utilities due to the widening of FM 455 (TxDOT project) and this project still continues in FY 2020 - 2021. FY 2020 - 2021 Budget Highlights Capital Equipment The proposed budget includes the following Capital Equipment. Department Category Description Amount Police Vehicles 2 Police Patrol Vehicles $114,000 Fire Mobile Equipment Command Truck $55,000 Fire Equipment MSA Carbon Fiber SCBA Bottles $210,000 To request departmental capital expenditures, City Department Directors will complete a request form for each requested expenditure. During indivudual and group budget meetings, these requests are reviewed along with supporting documentation and options to the request. All capital requests are reviewed to determine if they are in sync with City Council goals and the City’s strategic plan. The original requests submitted that have been approved for inclusion in the current budget will be included in the appendix section of the budget document. Internal Service Fund Some departments have responsibilities in both the General Fund and Enterprise Fund. To increase transparency, and assist operational efficiency, we have placed those departments in an Internal Service Fund (ISF). This allows us to present a single budget for each department better reflecting that department’s true budget. It also streamlines the purchasing process. For accounting purposes, these departments will still be allocated to the funds at year end so that each fund’s true cost can be reflected in the audit. Personnel I am recommending a 3% raise for employees again this year. In the current economic climate, it is imperative that we stay competitive on wages and benefits to keep from losing good employees to other cities. This fiscal year we are proposing to add several new positions that are important to our operations as the city continues to grow: one (1) Customer Service Supervisor, one (1) Administrative Assistant, (1) Electric Tech/Groundman, and one (1) Assistant Fire-Chief/Fire Marshall. 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. Page 4 PR O P O S E D Page 33 Capital Projects Capital projects are discussed in detail in the Capital Improvement Plan included in the overall budget. This year capital projects continuing, work related to the relocation of utilities along FM 455, the rehabilitation of several streets in the city as well as determining the feasibility of the stream restoration project. Reserve The Council set a goal of increasing emergency reserves to $2,000,000. We realized that goal at the end of the 2014 Budget Year. The resolution also created a “Storm Reserve Fund”. In FY 2020-2021 this fund is funded by 2% of electric utility revenue and is intended to be used in the event of extensive storm damage to the City’s infrastructure. Currently, total reserves are approximately $3.1 million. SWOT Analysis A SWOT analysis is a look at the City’s Strengths, Weaknesses, Opportunities and Threats (SWOT). It is intended to give the reader a strategic perspective of current and future issues. These issues have an effect on both revenues and expenditures. Strengths The local economy remains strong as indicated by the increase in construction and low unemployment. The area continues to see a large influx of new residents each year and this trend is expected to continue for the foreseeable future. Sanger’s location is one of its greatest strengths and something we aggressively market. Rail and Interstate access and developable industrial land also top the list of Sanger’s strengths. Commercial interest in the industrial property has picked up in the last year. We continue to proactively recruit retailers and other business. Another asset is the quality of life enjoyed by the citizens of Sanger. Sanger residents have access to all of the amenities of the metroplex while enjoying life in a quiet, small town atmosphere. Access to Lake Ray Roberts is also a quality of life asset and an economic boost for Sanger. The sports park has been a tremendous quality of life improvement for our citizens as well. It is well used and has been well received by the citizens. It has also been a tremendous advertising tool for Sanger. In 2014, we added a splash park to replace our obsolete swimming pool. This Page 5 PR O P O S E D Page 34 is also a quality of life improvement for our citizens to enjoy. In 2018 the 4B board funding allowed the installation of shade structures to cover the bleachers at Porter Park. In 2019 the Board provided grant funding for a community project that involved building an event pavilion at Porter Park. Sanger Electric is another strength enjoyed by the City of Sanger. This revenue not only supports the Enterprise Fund but the Storm Recovery Fund as well. Sanger also enjoys having both a 4A and 4B economic development board. Each of these boards generates approximately $400,000 annually in revenue. These monies have allowed Sanger to compete economically and make the quality of life improvements as mentioned above. 4B funds are currently being used to pay for the debt service on the Porter Sports Complex and other projects. Emergency reserve funds are also a strength. Eventually, every city faces some type of disaster. Be it a tornado, flood, ice storm or another disaster, two things are certain: the city will need money for the recovery efforts, and traditional revenue sources will be negatively impacted at the same time. Having these funds on hand will help us recover as quickly as possible without destroying us financially. Weaknesses To a large extent, cities in Texas are dependent on property taxes to fund their general revenue operations. In Sanger, approximately 50% of general fund operating revenues come from property tax. The weakness here is that over half of the market value of property in Sanger comes from residential improvements. Demand for service is much higher from residential properties than from commercial properties. This means that, when averaged out, residences rarely pay the full amount in property tax for the services they receive from the City. Commercial properties, however, typically generate more property tax than they require in services. Growing our commercial property tax base is essential to providing quality service to our customers while limiting the property tax burden on our residents. Recruiting more industrial and commercial development continues to be a priority. Another weakness is median home prices in Sanger. Last year, according to an article in the Denton Record Chronicle, which referenced information from the Denton Central Appraisal District, the average taxable home value in Denton County was $333,406. The average taxable home value in Sanger was $180,818. This results in a much lower tax income per property than in other areas. We need to diversify our housing mix to include houses in higher price ranges that generate higher property taxes. This will also help alleviate the tax burden on families with lower incomes and those with fixed incomes. The Council has established benchmarks that are helping to alleviate this weakness. As a result, we are seeing our average valuation increase. We will continue to proactively encourage this trend at the staff and Council levels to eliminate this weakness. Another weakness that stifles growth is the fact that as the city limit has expanded, we added areas that are not in our water supply CCN. Because the water supply corporation that serves these areas does not provide fire protection, development is severely limited. In recent years, legislation has alleviated this to some extent by providing a mechanism to transfer the CCN. However, the issue still remains a hindrance to growth due to the costs associated with the transfer. Opportunities Industrial Development As mentioned under strengths, Sanger is uniquely located to service both North Texas and Southern Oklahoma and has hundreds of acres of developable land with both interstate highway and rail access. Sanger must capitalize on these industrial prospects and aggressively market its strengths. To do this will require additional investment in Page 6 PR O P O S E D Page 35 infrastructure to ensure that industrial sites are “shovel ready” when companies are ready to move. To that end, the City has extended extend water and wastewater lines to potential industrial sites along I35 to entice industrial development. Residential Development Currently, there are 152 new home starts. Several new phases of existing developments are underway or have residential lots that have just been released for construction. Staff and Council have been encouraging a greater mix in housing and we are starting to see our efforts pay off. Homes in higher price ranges generate higher property taxes but typically require the same amount of services as homes of lesser appraised value. This allows the City to provide services at a lower tax rate, saving everyone on their property taxes. The average home value in Sanger is approximately $181,000. At that value, a home will generate approximately $1,229 in City property tax each year. In comparison, a $300,000 home generates approximately $2040 at the same tax rate. Simply put, higher priced homes translate into lower property taxes and increased services for everyone. Commercial Development Commercial development will follow residential development. Sanger is experiencing some commercial growth and should see more as the area’s population increases. The good news is that Sanger has plenty of developable commercial property. We have invested heavily in bring utilities to these sites so that they are ready for development. The City must continue to promote commercial development, especially development that generates both property and sales tax. Threats As mentioned earlier, we are facing an unprecedented situation due to the COVID-19 pandemic. At this time, it is very difficult to project the long-term impacts on the economy. It is imperative that we monitor it closely and stay ahead of any economic downturn. One threat that bears close watch is the increased cost of health insurance. We typically do not know until late in the budget process if we will face an increase this year or not but an increase is highly likely. Another significant threat is action taken by State Legislature. The 86th Legislature passed several bills that have a direct impact on cities. One of them is S.B.2 (effective January 1, 2020), which makes numerous changes to the process for adopting property tax rates. The bill lowers the city property tax rollback rate to 3.5% with an automatic election required to exceed that percentage. The bill does provide for some concessions such as a $500,000 levy increase threshold for cities under 30,000 population. Understanding the Municipal Budget This section is intended to give the reader an overview of how the budget works. Municipal budgets are governed by Federal and State Statutes and local regulations. The intent here is not to explain every requirement for municipal budgeting but to discuss generally how the budget works. The City operates six major funds. They are the General Fund, Enterprise Fund, 4A Economic Development Fund, 4B Economic Development Fund, Debt Service Fund and Capital Improvement Fund. These funds are explained in detail below. The City’s fiscal year runs from October 1st through September 30th each year. The budget process begins in the spring of each year internally. Budget workshops are held during the summer of each year with the City Council and economic development boards. Public hearings are also held on the budget. The budget must be approved and next year’s property tax rate set before October 1st each year. Page 7 PR O P O S E D Page 36 One important point to make is that revenue numbers in the budget are estimates of what we think will be collected next year. The monies you see in revenue are not sitting in the bank October 1st waiting to be used. If revenues do not meet projections, then expenditures must be curtailed to meet those shortfalls. If revenues exceed projections, then excess fund balances at the end of the year can be used to build up reserves, do capital projects or supplant next year’s revenues. General Fund The General Fund is the fund used to finance the operations of general government. The General Fund includes Public Safety, a portion of Public Works, Community Services, Sanitation, and a portion of Administrative and Support Services. Public Safety includes: Police, Municipal Court, Animal Control, Code Enforcement, Fire and Ambulance departments. Sanitation is solid waste (Sanitation is contracted out to a third-party operator). Community Services include: Development Services and the Library. The Park and Recreation and Street departments are shown on their own to more clearly show the portion of the general fund spent on these departments. Transfer to Other Funds include transfer to the Internal Service Fund as well as the Capital Improvement Projects Fund. General Fund revenues come from a myriad of sources Including property tax, sales tax, court fees, Fire and EMS revenues and franchise fees. By far, the largest revenue stream is property tax. Due to growth and appreciation of property values, Sanger has enjoyed increasing property taxes over the last twelve years. Enterprise Fund The Enterprise Fund is made up of utility departments including Water, Wastewater, and Electric. Expenditures include daily operations of the utilities, capital improvements, debt service on bonds for capital improvements as well as transfers to the Internal Service Fund and the Electric Storm Recovery Fund. Police & Animal Control, 23% Fire, 18% Municipal Court, 2% Development Services, 7%Streets, 6% Parks, 8%Recreation, 1% Library, 4% Solid Waste, 11% Transfers to Other Funds , 20% General Fund Expenditures FY 2020 -2021 Page 8 PR O P O S E D Page 37 One increase we have to absorb in the electric utility is the increase in transmission and congestion costs we pay. These costs are regulated by the Electric Reliability Council of Texas (ERCOT) and are used partially to help pay for new transmission lines from West Texas to other parts of the State. Several years ago, the City engaged NewGen Strategies & Solutions, an independent consulting firm to make recommendations for rates for the next five years. On May 21, 2018, NewGen presented their findings and recommendations to City Council. Council responded to the recommendations by making adjustments to utility billing rates and plans to follow NewGen’s recommendations for the coming years. Internal Service Fund The internal service fund includes departments with responsibilities in both the General and Enterprise Funds. The Internal Service Fund allows us to show the department's entire budget in one place, making it more transparent and easier to manage. The departments include Non-Departmental costs, Mayor and Council, Administration, Public Works, Engineering, Finance, Facilities Maintenance and Fleet Services. Instead of each department having a separate budget for each fund, those departments have a single budget in the Internal Service Fund. This makes it easier for the reader to see the true cost of the department without having to look in two different places. It also streamlines cost allocation internally. Economic Development Funds Under Texas Law, certain municipal governments can establish Economic Development Corporations for the purposes of attracting economic development and other limited purposes. These corporations are overseen by boards appointed by the City Council. Sanger is one of the few Cities that has both a 4A and 4B Economic Development Corporation. Both of these corporations receive revenues from a separate ½ cent sales tax. This sales tax generates around $400,000 each year for each of the corporations. Thanks to these two boards the City of Sanger has been able to provide economic development incentives and make park and recreation improvements that it simply could not afford otherwise. While these funds can only be used for limited purposes, having them frees up revenues for other purposes. Debt Service Fund and Capital Projects Fund The Debt Service Fund is where long term, property tax funded debt is paid. The Capital Projects Fund is where expenditures on Capital Projects are paid. Both debt service and capital projects serve as internal service funds used for accounting purposes. Hotel/Motel Tax Fund The expenditure of hotel occupancy tax (HOT) funds tightly regulated by state law. To ensure that these funds are spent appropriately, they are placed in a separate fund and not commingled with the General Fund. The City also provides up to $12,000 a year in HOT taxes to the Sanger Chamber of Commerce for marketing. New Funds The following new funds have been added to the budget this year:  Enterprise Debt Service Fund has been established to pay for funded debt of the Enterprise Fund. Previously, debt payments were budgeted directly in the Enterprise Fund  Electric Storm Recovery Fund has been established to set aside designated monies to repair electric system damage from storms. Previously, these monies were accounted for in a separate bank account in the Enterprise Fund. Page 9 PR O P O S E D Page 38  General Storm Recovery Fund has been established to set aside designated monies for storm recovery expenses of the General Fund, such as repairing damages to streets or parks. Looking Toward the Future The Dallas-Fort Worth area continues to add new residents each year. According to the U.S Census Bureau population estimates for July 1, 2019, six of the U.S counties with the largest population growth are located in Texas. We believe this makes Sanger a prime candidate for growth as the DFW area continues to attract new businesses and residents. The northern cities of the DFW area continue to see much growth, and many people are choosing to live in a northern suburb and drive south for work. Easy access via I-35 make Sanger an excellent choice for people looking to live in a smaller community. Sanger has grown from a railroad stop established in the 1880’s into a thriving community that offers residents the best of both worlds: big city opportunities combined with small-town charm. Since 2000, Sanger’s population has grown 94% from 4,534 to 8,800. Currently, DATCU Credit Union is in the process of building a permanent branch in Sanger, and Holiday Inn Express is now complete and operational. Sanger continues to be an attracting destination for residential and commercial developers alike. The combination of the population growth of the DFW area, Sanger’s ideal position for commuters who want to live in a smaller community, and new business ventures in Sanger point to a bright future for our City. Conclusion Staff has prepared a conservative budget that addresses both our short term and long-term needs. We will closely monitor both revenues and expenses throughout the year as well as the economic impacts that may potentially arise due to CoVID1-19 and be prepared to adjust accordingly as conditions dictate. Page 10 PR O P O S E D Page 39 Staff have worked hard and kept up with their responsibilities while focusing on delivering quality services. They have willingly accepted cross training so they could help out in other departments when needed. I want to commend all of our employees for their hard work and dedication this year I also want to thank the Mayor and Council for their continued support and leadership. The Citizens of Sanger are fortunate to have such people guiding the City. Alina Ciocan City Manager Page 11 PR O P O S E D Page 40 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY TAXES 4,371,908.82 5,113,676.09 4,971,050.00 5,382,118.00 FRANCHISE FEES 813,405.96 781,585.58 878,222.00 932,952.00 SOLID WASTE 917,455.75 800,517.52 935,500.00 983,000.00 LICENSES & PERMITS 308,479.71 417,330.66 343,070.00 344,500.00 FINES & FORFEITURES 74,465.01 50,482.48 95,526.00 74,466.00 FIRE & AMBULANCE 768,289.04 552,141.05 724,329.00 585,000.00 POLICE & ANIMAL CONTROL 69,776.38 54,317.54 53,282.00 60,350.00 PARKS & RECREATION 24,639.25 9,459.44 32,000.00 21,100.00 LIBRARY 24,278.65 20,346.68 25,350.00 23,050.00 INTEREST 10,716.12 15,088.70 4,000.00 18,000.00 MISCELLANEOUS 56,221.66 95,293.11 77,500.00 84,500.00 TRANSFERS 214,351.96 130,673.84 136,535.00 136,535.00 TOTAL REVENUES 7,653,988.31 8,040,912.69 8,276,364.00 8,645,571.00 EXPENDITURE SUMMARY 20-POLICE 1,521,139.73 1,214,787.19 1,732,145.00 1,792,564.00 22-ANIMAL CONTROL 110,860.16 97,905.40 136,790.00 139,400.00 24-FIRE 1,098,440.77 1,173,173.28 1,829,356.00 1,623,363.00 26-MUNICIPAL COURT 178,585.50 153,232.24 197,494.00 190,849.00 28-DEVELOPMENT SERVICES 390,322.39 424,443.85 641,475.00 611,904.00 30-STREETS 557,104.87 479,183.79 638,035.00 497,836.00 32-PARKS 552,056.16 387,509.06 553,192.00 627,492.00 34-RECREATION 72,340.32 56,083.67 82,900.00 84,100.00 42-LIBRARY 284,402.16 246,017.27 303,470.00 309,430.00 66-SOLID WASTE 841,394.30 735,309.32 850,000.00 912,000.00 74-TRANSFERS 1,205,619.27 1,200,727.09 1,311,507.00 1,856,633.00 99-NON-DEPARTMENTAL 0.00 20,404.36 0.00 0.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 6,812,265.63 6,188,776.52 8,276,364.00 8,645,571.00 REVENUES OVER/(UNDER) EXPENDITURES 841,722.68 1,852,136.17 0.00 0.00 Page 12 PR O P O S E D Page 41 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TAXES 00-4310 PROPERTY TAX 3,657,924.50 4,086,606.81 4,015,250.00 4,400,618.00 00-4311 DELINQUENT PROPERTY TAXES 28,494.52 ( 17,031.58) 25,000.00 25,000.00 00-4321 PENALTY & INTEREST 66,206.51 55,420.07 25,000.00 25,000.00 00-4325 SALES TAX REVENUE 613,007.65 982,444.96 900,000.00 925,000.00 00-4350 MIXED DRINK TAX 6,275.64 6,235.83 5,800.00 6,500.00 TOTAL TAXES 4,371,908.82 5,113,676.09 4,971,050.00 5,382,118.00 00-4310 PROPERTY TAX CURRENT YEAR NOTES: ADJUSTED TO DENTON COUNTY NUMBERS (LESS THAN DCAD) AND ONLY BUDGETED 95% OF PROJECTED REVENUES - ASSUMING SOME TAXES MAY NOT BE PAID THIS YEAR TO TO COVID19 FRANCHISE FEES 00-4460 MUNICIPAL FEES-CENTURY LINK 5,875.50 3,896.16 6,500.00 5,500.00 00-4461 FRANCHISE FEES-ATMOS ENERGY 53,914.10 47,400.54 54,000.00 49,000.00 00-4465 FRANCHISE FEE-SUDDENLINK 28,423.61 39,569.22 42,000.00 42,000.00 00-4470 FRANCHISE FEES-COSERVE DCEC 65,232.73 110,742.10 90,000.00 120,000.00 00-4483 FRANCHISE FEES-SANGER WATER 96,095.04 92,599.20 111,119.00 115,048.00 00-4484 FRANCHISE FEES-SANGER SEWER 94,080.00 91,649.20 109,979.00 114,004.00 00-4485 FRANCHISE FEES-SANGER ELECTRIC 405,999.96 336,686.70 404,024.00 410,400.00 00-4489 FRANCHISE FEES-GARBAGE 50,483.66 44,118.57 50,400.00 53,000.00 00-4490 FRANCHISE FEE-WASTE CONNECTION 10,381.65 10,862.58 8,000.00 12,000.00 00-4495 RIGHT-OF-WAY FEES 2,919.71 4,061.31 2,200.00 12,000.00 TOTAL FRANCHISE FEES 813,405.96 781,585.58 878,222.00 932,952.00 SOLID WASTE 00-4190 SANITATION BILLINGS 906,093.45 792,005.30 925,000.00 972,000.00 00-4191 SANITATION PENALTIES 11,362.30 8,512.22 10,500.00 11,000.00 TOTAL SOLID WASTE 917,455.75 800,517.52 935,500.00 983,000.00 LICENSES & PERMITS 00-4510 BUILDING PERMITS 237,814.98 365,674.92 250,000.00 250,000.00 00-4511 ZONING AND PLATS 21,535.00 20,333.14 20,000.00 20,000.00 00-4512 ENGINEERING INSPECTION FEE 22,780.73 2,040.33 30,000.00 30,000.00 00-4513 CIVIL PLAN REVIEW FEES 4,129.00 1,750.91 20,000.00 20,000.00 00-4515 STREET CUT PERMIT 2,500.00 1,020.00 1,000.00 1,000.00 00-4520 HEALTH PERMITS 15,400.00 15,863.00 17,500.00 17,500.00 00-4545 FIRE ALARM/FIRE SPRINKLER 200.00 8,463.36 200.00 500.00 00-4550 AC & MECHANICAL LICENSE FEES 225.00 75.00 1,500.00 1,500.00 00-4555 IRRIGATION & BACKFLOW LICENSE 75.00 0.00 1,000.00 1,000.00 00-4560 SOLICITOR PERMITS 750.00 550.00 0.00 0.00 00-4575 RV PARK ANNUAL PERMIT FEE 1,510.00 1,500.00 1,370.00 1,500.00 00-4581 BEER & WINE PERMIT FEES 1,560.00 60.00 500.00 1,500.00 TOTAL LICENSES & PERMITS 308,479.71 417,330.66 343,070.00 344,500.00 Page 13 PR O P O S E D Page 42 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ FINES & FORFEITURES 00-4600 DEFAULT/COURT 645.00 429.00 850.00 645.00 00-4602 RESTITUTION FEE-STATE-RSTS 8.00 0.00 0.00 8.00 00-4603 JUDICIAL FEE-COUNTY-JFCT 2,098.18 518.58 2,500.00 2,098.00 00-4604 JUDICIAL FEE-CITY 239.73 57.62 300.00 240.00 00-4605 TEEN COURT 0.00 10.70 0.00 0.00 00-4606 EXPUNCTION FEE-EXPUNG 11.40 0.00 0.00 11.00 00-4607 STATE TRAFFIC FEE 4,432.16 3,679.91 6,200.00 4,432.00 00-4608 CONSOLIDATED COURT COST04 15,542.02 10,555.38 18,000.00 15,542.00 00-4609 STATE JURY FEE-SJRF 1,566.20 384.14 1,800.00 1,566.00 00-4615 CHILD SAFETY COURT COST 549.70 150.00 1,000.00 550.00 00-4617 INSURANCE & DISMISSAL FEES 170.00 50.00 400.00 170.00 00-4620 SPECIAL EXPENSE FEE 12,731.98 5,368.92 13,000.00 12,732.00 00-4621 TRUANCY PREVENTION FUND 767.09 715.75 900.00 767.00 00-4625 FINES 25,381.54 18,996.71 35,440.00 25,382.00 00-4626 IMPOUND FEES 120.00 0.00 0.00 120.00 00-4627 WARRANT FEES - FTA 2,418.00 2,850.00 4,000.00 2,418.00 00-4628 ARREST FEES 1,284.89 858.46 2,000.00 1,285.00 00-4637 TRAFFIC CODE 431.91 242.98 700.00 432.00 00-4639 CIVIL JUSTICE FEE 20.05 4.92 50.00 20.00 00-4640 DEF.DRIVING. DDC (COURT) 320.00 140.00 475.00 320.00 00-4643 TIME PAYMENT LOCAL 287.50 150.00 576.00 288.00 00-4645 MUNICIPAL SERVICE BUREAU 3,087.07 4,017.33 4,000.00 3,087.00 00-4646 TIME PAYMENT STATE 287.50 150.00 560.00 288.00 00-4648 TRUANCY DEFENSIVE FD. 775.09 192.08 900.00 775.00 00-4651 TLFTA1-STATE 860.00 640.00 1,200.00 860.00 00-4652 TLFTA2-OMNI 258.00 192.00 400.00 258.00 00-4653 TLFTA3-CITY 172.00 128.00 275.00 172.00 TOTAL FINES & FORFEITURES 74,465.01 50,482.48 95,526.00 74,466.00 FIRE & AMBULANCE 00-4740 FIRE-DENTON CO. INTERLOCAL 22,100.00 10,000.00 10,000.00 10,000.00 00-4750 AMB-DENTON CO. INTERLOCAL 255,041.00 284,445.00 250,000.00 250,000.00 00-4765 FIRE - GRANT FUNDING 0.00 0.00 139,329.00 0.00 00-4772 EMERGICON REVENUE - AMBULANCE 402,873.11 240,943.31 325,000.00 325,000.00 00-4773 TEXAS SUPPLEMENTAL AMB SVC 59,762.05 16,752.74 0.00 0.00 00-4774 HURRICANE RELIEF REIMBURSEMENT 28,512.88 0.00 0.00 0.00 TOTAL FIRE & AMBULANCE 768,289.04 552,141.05 724,329.00 585,000.00 POLICE & ANIMAL CONTROL 00-4050 ANIMAL CONTROL FINES & FEES 1,450.00 1,005.00 1,250.00 1,250.00 00-4055 MOWING FEES 18,024.47 7,009.16 6,000.00 10,000.00 00-4056 POLICE FEES & FINES 3,236.60 1,811.90 3,000.00 3,000.00 00-4057 SANGER ISD/RESOURCE OFFICER 42,585.31 44,491.48 41,832.00 44,900.00 00-4058 STATE REIMBURSEMENTS 4,480.00 0.00 1,200.00 1,200.00 TOTAL POLICE & ANIMAL CONTROL 69,776.38 54,317.54 53,282.00 60,350.00 Page 14 PR O P O S E D Page 43 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ PARKS & RECREATION 00-4032 COMMUNITY CENTER FEES 15,955.00 6,310.00 15,000.00 10,000.00 00-4033 PARKS & BALLFIELD REVENUE 5,334.25 764.44 10,000.00 6,700.00 00-4034 TOURNAMENT FEES 0.00 1,000.00 2,000.00 1,200.00 00-4035 SPECIAL EVENTS 2,300.00 600.00 3,000.00 2,000.00 00-4036 CHURCH RENTAL FEES 1,050.00 785.00 2,000.00 1,200.00 TOTAL PARKS & RECREATION 24,639.25 9,459.44 32,000.00 21,100.00 00-4032 COMMUNITY CENTER FEES CURRENT YEAR NOTES: Decreased 1/3 due to CORONA 00-4033 PARKS & BALLFIELD REVENCURRENT YEAR NOTES: Decreased 1/3 due to CORONA 00-4034 TOURNAMENT FEES CURRENT YEAR NOTES: Decreased 1/3 due to CORONA 00-4035 SPECIAL EVENTS CURRENT YEAR NOTES: Decreased 1/3 due to CORONA 00-4036 CHURCH RENTAL FEES CURRENT YEAR NOTES: Decreased 1/3 due to CORONA LIBRARY 00-4180 LIBRARY MISCELLANEOUS 122.60 148.50 75.00 75.00 00-4181 LIBRARY FINES 230.48 73.09 1,000.00 200.00 00-4182 LIBRARY COPIES 2,964.58 1,171.45 3,000.00 3,000.00 00-4183 INTER LIBRARY LOAN 64.11 26.75 1,500.00 1,500.00 00-4184 LIBRARY CARDS 59.00 34.00 75.00 75.00 00-4185 LOST LIBRARY BOOKS 166.92 162.89 400.00 400.00 00-4186 YOGA CLASS CHARGES 4,870.96 2,030.00 3,500.00 2,000.00 00-4189 LIBRARY - DENTON CO. INT/LOCAL 15,800.00 16,700.00 15,800.00 15,800.00 TOTAL LIBRARY 24,278.65 20,346.68 25,350.00 23,050.00 00-4181 LIBRARY FINES CURRENT YEAR NOTES: After discussion with Audrey, this was brought down. Library is still collecting older fines, but not charging late fines anymore. 00-4186 YOGA CLASS CHARGES CURRENT YEAR NOTES: Per Audrey - "The yoga donation money may also be considerably less in the next fiscal year if we’re not able to have in-person programs." Page 15 PR O P O S E D Page 44 8-26-2020 09:55 AM CITY OF SANGER PAGE: 5 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ INTEREST 00-4800 INTEREST INCOME 10,716.12 15,088.70 4,000.00 18,000.00 TOTAL INTEREST 10,716.12 15,088.70 4,000.00 18,000.00 MISCELLANEOUS 00-4900 RENTAL INCOME 22,884.74 17,087.83 22,500.00 22,500.00 00-4910 MISCELLANEOUS INCOME 11,113.32 11,523.20 17,000.00 12,000.00 00-4912 CASH OVER AND UNDER 0.00 ( 0.05) 0.00 0.00 00-4930 RETURN CHECK FEES 35.00 0.00 0.00 0.00 00-4945 SALE OF CAPITAL ASSETS 0.00 9,522.87 25,000.00 25,000.00 00-4946 INSURANCE-DAMAGE REIMB 22,148.60 57,159.26 13,000.00 25,000.00 00-4949 CONSTRUCTION INCOME 40.00 0.00 0.00 0.00 TOTAL MISCELLANEOUS 56,221.66 95,293.11 77,500.00 84,500.00 TRANSFERS 00-4980 TRANSFER FROM ENTERPRISE FUND 84,999.96 70,833.30 85,000.00 85,000.00 00-4987 TRANSFER FROM DSF 129,352.00 51,535.00 51,535.00 51,535.00 00-4999 COVID-19 FUNDING 0.00 8,305.54 0.00 0.00 TOTAL TRANSFERS 214,351.96 130,673.84 136,535.00 136,535.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 7,653,988.31 8,040,912.69 8,276,364.00 8,645,571.00 Page 16 PR O P O S E D Page 45 8-26-2020 09:55 AM CITY OF SANGER PAGE: 6 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 20-POLICE 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 001-110 REGULAR SALARIES 844,449.15 660,672.59 923,000.00 976,900.00 001-117 VACATION COMPENSATION 7,008.64 0.00 13,000.00 7,100.00 001-120 OVERTIME 29,662.51 32,870.25 45,000.00 35,000.00 001-125 LONGEVITY PAY 9,104.00 6,584.00 8,300.00 5,700.00 001-129 CELL PHONE ALLOWANCE 8,700.00 6,300.00 9,000.00 9,000.00 001-130 FICA 66,979.18 52,592.56 77,000.00 78,600.00 001-140 RETIREMENT 73,506.22 55,379.88 83,000.00 88,400.00 001-150 HEALTH INSURANCE 119,927.20 79,377.09 132,600.00 132,600.00 001-160 WORKER'S COMPENSATION 14,536.83 19,543.93 47,000.00 47,600.00 001-170 T W C 483.76 1,672.82 1,600.00 2,900.00 001-182 BACKGROUND CHECKS 0.00 10.21 0.00 0.00 TOTAL 51-SALARIES AND BENEFITS 1,174,357.49 915,003.33 1,339,500.00 1,383,800.00 52-SUPPLIES AND MATERIALS 001-210 OFFICE SUPPLIES 3,238.59 3,354.58 5,500.00 5,500.00 001-235 DUES & SUBSCRIPTIONS 809.95 752.40 500.00 500.00 001-240 CONFERENCES & TRAINING 8,128.64 7,267.06 10,000.00 10,000.00 001-255 WEARING APPAREL 7,905.30 14,419.57 11,200.00 11,200.00 001-260 SAFETY EQUIPMENT 7,031.02 2,672.51 7,000.00 7,000.00 001-265 DRUG PREVENTION & INVESTIGATIO 316.97 1,500.72 1,500.00 1,500.00 001-266 CHILD SAFETY 0.00 0.00 500.00 500.00 001-275 FILING FEES 1,230.00 360.00 540.00 0.00 001-280 COMPUTER SUPPLIES 20,364.00 7,282.79 15,000.00 30,618.00 TOTAL 52-SUPPLIES AND MATERIALS 49,024.47 37,609.63 51,740.00 66,818.00 53-MAINTENANCE AND OPERAT 001-320 MOTOR VEHICLE FUEL 37,343.88 21,818.68 56,000.00 56,000.00 001-325 R & M MOTOR VEHICLE 12,006.74 12,010.27 20,000.00 20,000.00 001-326 R & M MINOR EQUIPMENT 118.00 215.00 1,500.00 1,500.00 001-332 OFFICE MACHINE LEASE 1,441.97 1,325.99 2,500.00 2,500.00 TOTAL 53-MAINTENANCE AND OPERAT 50,910.59 35,369.94 80,000.00 80,000.00 54-CONTRACT SERVICES 001-420 CONTRACTUAL SERVICES 0.00 50.00 0.00 0.00 001-430 PROFESSIONAL SERVICES 11,016.00 16,703.51 37,000.00 37,000.00 001-431 FORENSIC ANALYSIS SERVICES 0.00 0.00 12,000.00 12,000.00 001-450 TECHNICAL SUPPORT 32,191.15 25,876.81 32,500.00 32,500.00 001-451 ANNUAL SOFTWARE SUPPORT 13,526.15 5,789.52 22,500.00 22,500.00 001-460 DISPATCH SERVICES 36,234.00 33,829.62 36,905.00 37,946.00 TOTAL 54-CONTRACT SERVICES 92,967.30 82,249.46 140,905.00 141,946.00 Page 17 PR O P O S E D Page 46 8-26-2020 09:55 AM CITY OF SANGER PAGE: 7 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 20-POLICE 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 55-UTILITIES 001-520 CELL PHONE 6,210.79 6,853.05 6,000.00 6,000.00 TOTAL 55-UTILITIES 6,210.79 6,853.05 6,000.00 6,000.00 61-CAPITAL OUTLAY 001-125 COMPUTER HARDWARE 37,645.09 30,618.00 0.00 0.00 001-130 VEHICLES 101,984.00 107,083.78 105,000.00 114,000.00 001-145 POLICE EQUIPMENT 8,040.00 0.00 9,000.00 0.00 TOTAL 61-CAPITAL OUTLAY 147,669.09 137,701.78 114,000.00 114,000.00 _______________________________________________________________________________________________________________ TOTAL 20-POLICE 1,521,139.73 1,214,787.19 1,732,145.00 1,792,564.00 Page 18 PR O P O S E D Page 47 8-26-2020 09:55 AM CITY OF SANGER PAGE: 8 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 22-ANIMAL CONTROL 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 001-110 REGULAR SALARIES 39,211.66 36,692.50 42,000.00 44,200.00 001-117 VACATION COMPENSATION 745.20 0.00 700.00 800.00 001-120 OVERTIME 273.99 230.69 1,000.00 1,000.00 001-125 LONGEVITY PAY 312.00 360.00 400.00 500.00 001-129 CELL PHONE ALLOWANCE 600.00 550.00 600.00 600.00 001-130 FICA 3,142.20 2,809.86 3,400.00 3,600.00 001-140 RETIREMENT 3,361.63 2,979.76 3,600.00 4,000.00 001-150 HEALTH INSURANCE 7,844.64 6,575.37 7,800.00 7,800.00 001-160 WORKER'S COMPENSATION 531.88 685.68 2,200.00 1,700.00 001-170 T W C 31.40 124.35 90.00 200.00 TOTAL 51-SALARIES AND BENEFITS 56,054.60 51,008.21 61,790.00 64,400.00 52-SUPPLIES AND MATERIALS 001-210 OFFICE SUPPLIES 47.99 25.99 50.00 50.00 001-223 CHEMICAL SUPPLIES 0.00 0.00 250.00 250.00 001-235 DUES & SUBSCRIPTIONS 50.00 0.00 100.00 100.00 001-240 CONFERENCES & TRAINING 350.00 0.00 900.00 900.00 001-248 ANIMAL CARE EXPENSE 50,183.97 43,495.00 66,500.00 66,500.00 001-250 TOOLS & EQUIPMENT 0.00 119.85 500.00 500.00 001-255 WEARING APPAREL 693.40 744.53 700.00 700.00 001-260 SAFETY EQUIPMENT 0.00 0.00 500.00 500.00 TOTAL 52-SUPPLIES AND MATERIALS 51,325.36 44,385.37 69,500.00 69,500.00 53-MAINTENANCE AND OPERAT 001-320 MOTOR VEHICLE FUEL 3,298.19 2,303.74 4,000.00 4,000.00 001-325 R & M MOTOR VEHICLE 182.01 208.08 1,000.00 1,000.00 001-326 R & M MINOR EQUIPMENT 0.00 0.00 500.00 500.00 TOTAL 53-MAINTENANCE AND OPERAT 3,480.20 2,511.82 5,500.00 5,500.00 54-CONTRACT SERVICES ______________ ______________ ______________ ______________ 61-CAPITAL OUTLAY ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 22-ANIMAL CONTROL 110,860.16 97,905.40 136,790.00 139,400.00 Page 19 PR O P O S E D Page 48 8-26-2020 09:55 AM CITY OF SANGER PAGE: 9 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 24-FIRE 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 001-110 REGULAR SALARIES 447,545.23 435,483.12 472,500.00 551,600.00 001-112 TEMP/PART-TIME SALARIES 82,049.49 82,167.98 250,000.00 250,000.00 001-117 VACATION COMPENSATION 1,308.00 0.00 4,400.00 2,100.00 001-120 OVERTIME 58,829.07 70,219.24 60,000.00 18,000.00 001-125 LONGEVITY PAY 2,696.00 3,152.00 3,400.00 3,700.00 001-126 SPECIAL PAY 12,871.36 12,432.40 15,000.00 16,700.00 001-129 CELL PHONE ALLOWANCE 600.00 550.00 600.00 1,200.00 001-130 FICA 44,511.60 44,337.09 61,500.00 64,400.00 001-140 RETIREMENT 33,131.73 33,780.87 42,400.00 50,900.00 001-145 PENSION FUND 1,681.20 864.00 6,000.00 4,000.00 001-150 HEALTH INSURANCE 59,140.94 54,176.32 78,000.00 78,000.00 001-160 WORKER'S COMPENSATION 7,806.73 10,954.59 1,100.00 32,800.00 001-165 DISABILITY INSURANCE 9,866.00 9,184.00 10,000.00 10,000.00 001-170 T W C 933.00 3,457.00 37,700.00 5,600.00 001-199 GRANT FUNDED PERSONNEL 0.00 0.00 185,772.00 0.00 TOTAL 51-SALARIES AND BENEFITS 762,970.35 760,758.61 1,228,372.00 1,089,000.00 52-SUPPLIES AND MATERIALS 001-210 OFFICE SUPPLIES 3,407.26 2,640.06 2,500.00 2,250.00 001-215 FOOD 976.79 936.58 2,000.00 1,400.00 001-220 POSTAGE 23.50 0.00 0.00 0.00 001-223 CHEMICAL SUPPLIES 967.62 0.00 1,250.00 1,000.00 001-225 MAPS & SUBSCRIPTIONS 0.00 80.00 500.00 0.00 001-230 ADVERTISING/PUBLIC EDUCATION 3,225.25 585.60 3,250.00 2,750.00 001-235 DUES & SUBSCRIPTIONS 8,381.48 12,162.02 15,000.00 13,000.00 001-240 CONFERENCES & TRAINING 7,708.74 1,652.75 5,000.00 3,300.00 001-250 TOOLS & EQUIPMENT 1,033.18 551.00 2,500.00 2,000.00 001-255 WEARING APPAREL 8,469.71 7,054.87 11,000.00 8,500.00 001-260 SAFETY EQUIPMENT 48,685.90 12,476.45 33,000.00 30,000.00 001-262 EMS SUPPLIES 29,935.79 28,548.91 38,500.00 34,000.00 001-280 COMPUTER SUPPLIES 4,164.52 11,504.48 8,000.00 7,200.00 001-285 FURNITURE & FIXTURES 4,486.64 1,406.83 5,000.00 3,500.00 TOTAL 52-SUPPLIES AND MATERIALS 121,466.38 79,599.55 127,500.00 108,900.00 53-MAINTENANCE AND OPERAT 001-320 MOTOR VEHICLE FUEL 19,343.10 13,918.44 19,000.00 17,000.00 001-325 R & M MOTOR VEHICLE 18,310.27 19,739.94 25,750.00 23,500.00 001-326 R & M MINOR EQUIPMENT 10,120.44 1,916.79 11,500.00 10,000.00 001-345 LEASE EQUIPMENT 4,467.36 1,232.00 5,000.00 4,500.00 001-375 MINOR EQUIPMENT 783.55 274.43 1,750.00 1,500.00 001-376 IMMUNIZATIONS 0.00 0.00 1,000.00 900.00 001-390 RADIOS 8,208.46 5,597.67 20,000.00 15,000.00 TOTAL 53-MAINTENANCE AND OPERAT 61,233.18 42,679.27 84,000.00 72,400.00 Page 20 PR O P O S E D Page 49 8-26-2020 09:55 AM CITY OF SANGER PAGE: 10 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 24-FIRE 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 54-CONTRACT SERVICES 001-420 CONTRACTUAL SERVICES 3,000.00 12,081.88 3,500.00 3,500.00 001-430 PROFESSIONAL SERVICE (AMB) 29,493.04 5,232.91 15,000.00 15,000.00 001-450 TECHNICAL SUPPORT 16,823.33 11,111.67 12,000.00 12,000.00 001-451 ANNUAL SOFTWARE SUPPORT 1,685.00 3,886.00 6,609.00 7,200.00 001-453 EMS VENDING MACHINE 1,742.10 3,484.20 4,200.00 4,200.00 001-454 PHYSIO CONTROL ANNUAL MAINT 0.00 12,048.80 18,570.00 18,570.00 001-460 DISPATCH SERVICES 12,905.00 15,131.38 12,905.00 16,893.00 TOTAL 54-CONTRACT SERVICES 65,648.47 62,976.84 72,784.00 77,363.00 55-UTILITIES 001-520 CELL PHONE 3,461.82 1,212.76 4,200.00 4,200.00 TOTAL 55-UTILITIES 3,461.82 1,212.76 4,200.00 4,200.00 56-GRANT EXPENSES 001-610 GRANT EXPENSES 5,843.30 5,376.28 7,500.00 6,500.00 001-624 AERIAL APPARATUS GRANT MATCH 0.00 0.00 50,000.00 0.00 TOTAL 56-GRANT EXPENSES 5,843.30 5,376.28 57,500.00 6,500.00 61-CAPITAL OUTLAY 001-101 EQUIPMENT 0.00 0.00 0.00 210,000.00 001-130 VEHICLES 0.00 0.00 0.00 55,000.00 001-135 MOBILE EQUIPMENT 0.00 218,470.00 226,600.00 0.00 001-145 FIRE EQUIPMENT 0.00 2,099.97 28,400.00 0.00 TOTAL 61-CAPITAL OUTLAY 0.00 220,569.97 255,000.00 265,000.00 70-DEBT PAYMENTS 001-006 NOTE PAYMENT-PRINCIPAL 75,588.43 0.00 0.00 0.00 001-099 NOTE PAYABLE-INTEREST 2,228.84 0.00 0.00 0.00 TOTAL 70-DEBT PAYMENTS 77,817.27 0.00 0.00 0.00 _______________________________________________________________________________________________________________ TOTAL 24-FIRE 1,098,440.77 1,173,173.28 1,829,356.00 1,623,363.00 Page 21 PR O P O S E D Page 50 8-26-2020 09:55 AM CITY OF SANGER PAGE: 11 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 26-MUNICIPAL COURT 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 001-110 REGULAR SALARIES 84,537.65 77,021.61 87,900.00 90,300.00 001-112 PART TIME SALARIES 0.00 11,900.00 13,500.00 22,500.00 001-117 VACATION COMPENSATION 1,040.00 0.00 1,400.00 1,100.00 001-120 OVERTIME 495.55 321.37 500.00 500.00 001-125 LONGEVITY PAY 1,052.00 1,148.00 1,200.00 1,300.00 001-130 FICA 7,683.96 6,911.37 8,000.00 8,900.00 001-140 RETIREMENT 7,122.28 6,193.44 7,500.00 8,000.00 001-150 HEALTH INSURANCE 15,694.59 13,148.39 15,600.00 15,600.00 001-160 WORKER'S COMPENSATION 151.75 225.74 500.00 700.00 001-170 T W C 124.23 509.35 400.00 800.00 TOTAL 51-SALARIES AND BENEFITS 117,902.01 117,379.27 136,500.00 149,700.00 52-SUPPLIES AND MATERIALS 001-210 OFFICE SUPPLIES 1,520.82 1,715.44 1,800.00 1,600.00 001-235 DUES & SUBSCRIPTIONS 776.00 721.63 1,550.00 1,500.00 001-240 CONFERENCES & TRAINING 1,403.29 763.97 1,550.00 1,500.00 001-255 WEARING APPAREL 53.98 0.00 0.00 0.00 001-280 COMPUTER SUPPLIES 0.00 1,419.19 800.00 500.00 001-285 FURNITURE & FIXTURES 0.00 0.00 300.00 300.00 TOTAL 52-SUPPLIES AND MATERIALS 3,754.09 4,620.23 6,000.00 5,400.00 53-MAINTENANCE AND OPERAT 001-332 OFFICE MACHINE LEASE 840.62 770.00 1,000.00 900.00 TOTAL 53-MAINTENANCE AND OPERAT 840.62 770.00 1,000.00 900.00 54-CONTRACT SERVICES 001-424 COURT SERVICES 13,300.00 0.00 0.00 0.00 001-425 LEGAL SERVICES 10,025.00 5,650.00 10,000.00 9,000.00 001-426 CREDIT CARD FEES 1,264.57 1,126.56 2,500.00 2,000.00 001-450 TECHNICAL SUPPORT 546.11 3,980.89 6,000.00 3,000.00 001-451 ANNUAL SOFTWARE SUPPORT 3,082.24 2,842.60 0.00 0.00 TOTAL 54-CONTRACT SERVICES 28,217.92 13,600.05 18,500.00 14,000.00 57-MUNICIPAL FEES 001-703 JUDICIAL FEE COUNTY JFCT 2,146.78 495.54 2,400.00 2,280.00 001-707 STATE TRAFFIC FEE 4,058.54 1,852.50 6,000.00 5,700.00 001-708 CONSOLIATED COURT COST 04 14,311.82 6,972.64 16,000.00 8,000.00 001-709 STATE JURY FEE -SJRF 1,431.19 880.93 1,750.00 1,000.00 001-710 CONSOLIDATED COURT COST 0.00 0.00 60.00 0.00 001-714 JUVENILE CRIME & DELINQUENCY 0.00 0.00 20.00 0.00 001-719 JCPT 0.00 0.00 14.00 0.00 001-721 TPF FEES 572.28 176.75 850.00 500.00 001-724 TECHNOLOGY FUND EXPENSE 0.00 1,125.00 0.00 0.00 001-725 MUNICIPAL COURT OVER PAYMENTS 30.00 0.00 20.00 0.00 001-731 FUGITIVE APPRENHENSION 0.00 0.00 60.00 0.00 001-733 CTVOC 0.00 0.00 75.00 0.00 001-734 IDF (COURT) 715.58 169.27 800.00 400.00 Page 22 PR O P O S E D Page 51 8-26-2020 09:55 AM CITY OF SANGER PAGE: 12 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 26-MUNICIPAL COURT 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 001-735 CHILD SAFETY &SEAT BELT VIOL. 0.00 0.00 60.00 0.00 001-736 CORR.MGT.INSTIT.CJCF 0.00 0.36 10.00 0.00 001-738 CHILD SAFETY SEATS 0.00 0.00 35.00 35.00 001-739 CIVIL JUSTICE FEES 18.40 3.97 40.00 34.00 001-745 COLLECTION AGENCY FEE 2,901.96 4,229.73 5,000.00 2,500.00 001-746 TIME PAYMENT STATE 287.50 150.00 600.00 200.00 001-751 TLFTA1 - State 1,066.81 620.00 1,300.00 0.00 001-752 TLFTA2 - Omni 330.00 186.00 400.00 200.00 TOTAL 57-MUNICIPAL FEES 27,870.86 16,862.69 35,494.00 20,849.00 61-CAPITAL OUTLAY ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 26-MUNICIPAL COURT 178,585.50 153,232.24 197,494.00 190,849.00 Page 23 PR O P O S E D Page 52 8-26-2020 09:55 AM CITY OF SANGER PAGE: 13 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 28-DEVELOPMENT SERVICES 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 001-110 REGULAR SALARIES 237,910.98 248,344.42 348,400.00 352,900.00 001-117 VACATION COMPENSATION 0.00 0.00 3,900.00 0.00 001-120 OVERTIME 408.89 23.75 3,400.00 3,400.00 001-125 LONGEVITY PAY 572.00 856.00 900.00 1,000.00 001-129 CELL PHONE ALLOWANCE 1,800.00 1,650.00 3,000.00 2,400.00 001-130 FICA 17,612.88 18,455.64 27,500.00 27,600.00 001-140 RETIREMENT 19,700.14 19,813.80 29,700.00 31,000.00 001-150 HEALTH INSURANCE 31,333.43 30,691.72 46,800.00 46,800.00 001-160 WORKER'S COMPENSATION 670.92 1,051.29 2,300.00 2,300.00 001-170 T W C 136.85 818.06 600.00 1,100.00 TOTAL 51-SALARIES AND BENEFITS 310,146.09 321,704.68 466,500.00 468,500.00 52-SUPPLIES AND MATERIALS 001-200 BOOKS & MATERIALS 0.00 0.00 700.00 3,000.00 001-210 OFFICE SUPPLIES 1,692.98 1,442.35 1,600.00 3,000.00 001-230 ADVERTISEMENT 57.00 375.80 1,000.00 5,000.00 001-235 DUES & SUBSCRIPTIONS 3,796.75 990.88 2,400.00 3,000.00 001-240 CONFERENCES & TRAINING 3,255.19 894.73 5,500.00 8,000.00 001-241 CERTIFICATIONS & TESTING 0.00 0.00 1,000.00 1,000.00 001-250 TOOLS & EQUIPMENT 0.00 372.35 200.00 500.00 001-255 WEARING APPAREL 64.90 256.00 400.00 800.00 001-275 FILING FEES 1,347.47 937.50 1,860.00 1,500.00 001-280 COMPUTER SUPPLIES 7,509.46 8,097.40 4,000.00 8,000.00 001-285 FURNITURE & FIXTURES 0.00 3,963.34 4,200.00 4,200.00 TOTAL 52-SUPPLIES AND MATERIALS 17,723.75 17,330.35 22,860.00 38,000.00 53-MAINTENANCE AND OPERAT 001-320 MOTOR VEHICLE FUEL 932.87 690.80 1,300.00 2,600.00 001-325 R & M MOTOR VEHICLE 423.26 125.38 600.00 1,200.00 001-332 OFFICE MACHINE LEASE 996.83 808.31 825.00 1,500.00 001-345 LEASE EQUIPMENT 0.00 0.00 150.00 150.00 TOTAL 53-MAINTENANCE AND OPERAT 2,352.96 1,624.49 2,875.00 5,450.00 54-CONTRACT SERVICES 001-426 CREDIT CARD FEES 501.96 255.08 1,000.00 500.00 001-430 PROFESSIONAL SERVICES 37,045.11 8,489.20 32,000.00 65,954.00 001-440 HEALTH INSPECTIONS 8,400.00 3,750.00 10,000.00 10,000.00 001-450 TECHNICAL SUPPORT 6,244.14 7,403.80 8,000.00 11,500.00 001-451 ANNUAL SOFTWARE SUPPORT 7,908.38 7,612.50 10,740.00 12,000.00 001-455 COMPREHENSIVE PLAN UPDATE 0.00 0.00 30,000.00 0.00 001-472 CONTRACT MOWING 0.00 3,518.75 3,500.00 0.00 TOTAL 54-CONTRACT SERVICES 60,099.59 31,029.33 95,240.00 99,954.00 Page 24 PR O P O S E D Page 53 8-26-2020 09:55 AM CITY OF SANGER PAGE: 14 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 28-DEVELOPMENT SERVICES 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 61-CAPITAL OUTLAY 001-130 VEHICLES 0.00 52,755.00 54,000.00 0.00 TOTAL 61-CAPITAL OUTLAY 0.00 52,755.00 54,000.00 0.00 _______________________________________________________________________________________________________________ TOTAL 28-DEVELOPMENT SERVICES 390,322.39 424,443.85 641,475.00 611,904.00 Page 25 PR O P O S E D Page 54 8-26-2020 09:55 AM CITY OF SANGER PAGE: 15 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 30-STREETS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 001-110 REGULAR SALARIES 163,858.34 142,832.29 164,500.00 166,500.00 001-117 VACATION COMPENSATION 1,199.60 0.00 2,600.00 2,000.00 001-120 OVERTIME 443.77 3,075.60 500.00 500.00 001-125 LONGEVITY PAY 1,572.00 1,596.00 1,700.00 1,800.00 001-129 CELL PHONE ALLOWANCE 600.00 550.00 600.00 600.00 001-130 FICA 12,202.78 10,703.25 13,000.00 13,200.00 001-140 RETIREMENT 13,739.02 11,681.53 14,000.00 14,600.00 001-150 HEALTH INSURANCE 29,021.49 26,149.48 31,200.00 31,200.00 001-160 WORKER'S COMPENSATION 8,638.28 9,628.78 15,300.00 20,900.00 001-170 T W C 120.22 509.35 400.00 800.00 TOTAL 51-SALARIES AND BENEFITS 231,395.50 206,726.28 243,800.00 252,100.00 52-SUPPLIES AND MATERIALS 001-223 CHEMICAL SUPPLIES 98.75 2,474.50 3,584.50 2,500.00 001-240 CONFERENCES & TRAINING 310.93 129.00 1,000.00 1,000.00 001-250 TOOLS & EQUIPMENT 1,074.47 0.00 1,500.00 1,500.00 001-255 WEARING APPAREL 3,214.59 1,812.71 2,500.00 2,500.00 001-260 SAFETY EQUIPMENT 1,316.26 494.91 2,200.00 2,200.00 001-280 COMPUTER SUPPLIES 0.00 1,419.19 0.00 0.00 TOTAL 52-SUPPLIES AND MATERIALS 6,015.00 6,330.31 10,784.50 9,700.00 53-MAINTENANCE AND OPERAT 001-320 MOTOR VEHICLE FUEL 9,138.94 7,439.61 11,000.00 10,000.00 001-325 R & M MOTOR VEHICLE 7,566.87 8,440.75 12,000.00 10,000.00 001-326 R & M MINOR EQUIPMENT 1,336.24 52.93 3,500.00 3,500.00 001-360 SYSTEM MAINTENANCE 199,656.01 83,662.00 97,415.50 100,000.00 001-380 STREET SIGNS 1,897.05 4,309.74 10,000.00 5,000.00 TOTAL 53-MAINTENANCE AND OPERAT 219,595.11 103,905.03 133,915.50 128,500.00 54-CONTRACT SERVICES 001-420 CONTRACTUAL SERVICES 625.50 0.00 0.00 0.00 001-450 TECHNICAL SUPPORT 0.00 653.14 1,000.00 1,000.00 TOTAL 54-CONTRACT SERVICES 625.50 653.14 1,000.00 1,000.00 55-UTILITIES 001-515 ELECTRIC 47,938.31 42,416.08 55,000.00 55,000.00 TOTAL 55-UTILITIES 47,938.31 42,416.08 55,000.00 55,000.00 61-CAPITAL OUTLAY 001-112 STREET IMPROVEMENTS 0.00 67,617.50 0.00 0.00 001-113 SIDEWALK IMPROVEMENTS 0.00 0.00 20,000.00 0.00 001-115 CUL DE SAC REPLACMENT 0.00 0.00 70,000.00 0.00 001-130 VEHICLES 0.00 0.00 52,000.00 0.00 TOTAL 61-CAPITAL OUTLAY 0.00 67,617.50 142,000.00 0.00 Page 26 PR O P O S E D Page 55 8-26-2020 09:55 AM CITY OF SANGER PAGE: 16 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 30-STREETS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 70-DEBT PAYMENTS 001-006 NOTE PAYMENT-PRINCIPAL 42,347.08 43,772.62 43,716.00 45,179.00 001-099 NOTE PAYABLE - INTEREST 9,188.37 7,762.83 7,819.00 6,357.00 TOTAL 70-DEBT PAYMENTS 51,535.45 51,535.45 51,535.00 51,536.00 _______________________________________________________________________________________________________________ TOTAL 30-STREETS 557,104.87 479,183.79 638,035.00 497,836.00 Page 27 PR O P O S E D Page 56 8-26-2020 09:55 AM CITY OF SANGER PAGE: 17 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 32-PARKS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 001-110 REGULAR SALARIES 164,102.95 138,315.76 158,500.00 162,400.00 001-117 VACATION COMPENSATION 2,054.40 0.00 2,500.00 2,200.00 001-119 STANDBY PAY 4,630.62 3,513.75 3,600.00 3,700.00 001-120 OVERTIME 9,310.77 6,012.98 6,000.00 6,000.00 001-125 LONGEVITY PAY 1,936.00 2,140.00 2,000.00 2,100.00 001-128 AUTO ALLOWANCE 6,000.00 3,000.00 3,000.00 3,000.00 001-129 CELL PHONE ALLOWANCE 600.00 250.00 300.00 300.00 001-130 FICA 13,986.06 11,362.63 13,500.00 13,600.00 001-140 RETIREMENT 15,302.87 12,219.74 14,500.00 15,300.00 001-150 HEALTH INSURANCE 29,064.01 22,886.30 27,300.00 27,300.00 001-160 WORKER'S COMPENSATION 3,488.19 4,246.35 5,300.00 8,000.00 001-170 T W C 129.34 509.35 400.00 700.00 TOTAL 51-SALARIES AND BENEFITS 250,605.21 204,456.86 236,900.00 244,600.00 52-SUPPLIES AND MATERIALS 001-210 OFFICE SUPPLIES 400.51 369.88 600.00 600.00 001-211 LANDSCAPE MATERIAL 2,026.00 542.12 5,000.00 5,000.00 001-223 CHEMICAL SUPPLIES 10,642.71 12,617.20 26,000.00 26,000.00 001-230 ADVERTISING 2,576.04 2,065.30 500.00 500.00 001-235 DUES & SUBSCRIPTIONS 836.89 522.36 600.00 600.00 001-240 CONFERENCES & TRAINING 2,386.94 721.94 3,000.00 3,000.00 001-250 TOOLS & EQUIPMENT 1,966.38 732.97 2,800.00 2,800.00 001-255 WEARING APPAREL 2,283.91 2,027.89 1,600.00 1,600.00 001-280 COMPUTER SUPPLIES 0.00 1,412.48 0.00 0.00 TOTAL 52-SUPPLIES AND MATERIALS 23,119.38 21,012.14 40,100.00 40,100.00 53-MAINTENANCE AND OPERAT 001-320 MOTOR VEHICLE FUEL 9,307.12 6,081.40 13,000.00 13,000.00 001-325 R & M MOTOR VEHICLE 4,307.47 3,288.31 5,000.00 5,000.00 001-326 R & M MINOR EQUIPMENT 629.39 2,927.00 3,000.00 3,000.00 001-329 CHRISTMAS LIGHTS & ACCESSORIES 3,531.61 2,858.50 4,000.00 4,000.00 001-332 OFFICE MACHINE LEASE 996.83 808.31 825.00 825.00 001-333 FLAGS 1,500.00 1,819.50 2,000.00 2,000.00 001-343 PARK MAINTENANCE 36,435.96 11,562.56 37,367.00 37,367.00 001-345 LEASE EQUIPMENT 4,484.18 3,047.00 3,800.00 3,800.00 001-360 SYSTEM MAINTENANCE 188.11 0.00 1,000.00 1,000.00 TOTAL 53-MAINTENANCE AND OPERAT 61,380.67 32,392.58 69,992.00 69,992.00 54-CONTRACT SERVICES 001-450 TECHNICAL SUPPORT 0.00 93.75 1,000.00 1,000.00 001-471 CONTRACT TREE MAINTENANCE 18,439.00 5,600.00 7,200.00 7,200.00 001-472 CONTRACT MOWING 90,039.46 73,458.42 139,600.00 140,000.00 001-476 CONTRACT BRUSH COLLECTION 0.00 0.00 0.00 100,000.00 TOTAL 54-CONTRACT SERVICES 108,478.46 79,152.17 147,800.00 248,200.00 Page 28 PR O P O S E D Page 57 8-26-2020 09:55 AM CITY OF SANGER PAGE: 18 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 32-PARKS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 55-UTILITIES 001-515 ELECTRIC 18,726.51 14,218.41 24,000.00 24,000.00 001-520 CELL PHONE 230.93 208.54 400.00 600.00 TOTAL 55-UTILITIES 18,957.44 14,426.95 24,400.00 24,600.00 61-CAPITAL OUTLAY 001-135 MOBILE EQUIPMENT 0.00 9,244.14 0.00 0.00 001-140 PARK IMPROVEMENTS 89,515.00 26,824.22 34,000.00 0.00 TOTAL 61-CAPITAL OUTLAY 89,515.00 36,068.36 34,000.00 0.00 _______________________________________________________________________________________________________________ TOTAL 32-PARKS 552,056.16 387,509.06 553,192.00 627,492.00 Page 29 PR O P O S E D Page 58 8-26-2020 09:55 AM CITY OF SANGER PAGE: 19 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 34-RECREATION 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 001-110 REGULAR SALARIES 43,002.50 38,916.04 44,500.00 45,800.00 001-117 VACATION COMPENSATION 0.00 0.00 700.00 0.00 001-120 OVERTIME 0.00 0.00 1,000.00 1,000.00 001-125 LONGEVITY PAY 308.00 356.00 400.00 500.00 001-129 CELL PHONE ALLOWANCE 600.00 550.00 600.00 600.00 001-130 FICA 3,345.61 2,987.83 3,600.00 3,700.00 001-140 RETIREMENT 3,590.13 3,138.30 3,900.00 4,200.00 001-150 HEALTH INSURANCE 7,798.14 6,527.40 7,800.00 7,800.00 001-160 WORKER'S COMPENSATION ( 14.61) 0.00 300.00 300.00 001-170 T W C 29.39 124.35 100.00 200.00 TOTAL 51-SALARIES AND BENEFITS 58,659.16 52,599.92 62,900.00 64,100.00 52-SUPPLIES AND MATERIALS 001-215 FOOD 673.33 90.00 750.00 750.00 001-230 ADVERTISING 985.15 110.00 1,000.00 1,000.00 001-235 DUES & SUBSCRIPTIONS 500.00 125.00 500.00 500.00 001-240 CONFERENCES AND TRAINING 500.00 375.00 500.00 500.00 001-270 PROGRAM SUPPLIES/SPECIAL EVENT 10,862.68 2,153.06 15,000.00 15,000.00 TOTAL 52-SUPPLIES AND MATERIALS 13,521.16 2,853.06 17,750.00 17,750.00 53-MAINTENANCE AND OPERAT 001-347 VANDALISM REPLACEMENT 160.00 0.00 250.00 250.00 001-360 SYSTEM MAINTENANCE 0.00 0.00 1,000.00 1,000.00 TOTAL 53-MAINTENANCE AND OPERAT 160.00 0.00 1,250.00 1,250.00 54-CONTRACT SERVICES 001-450 TECHNICAL SUPPORT 0.00 630.69 1,000.00 1,000.00 TOTAL 54-CONTRACT SERVICES 0.00 630.69 1,000.00 1,000.00 _______________________________________________________________________________________________________________ TOTAL 34-RECREATION 72,340.32 56,083.67 82,900.00 84,100.00 Page 30 PR O P O S E D Page 59 8-26-2020 09:55 AM CITY OF SANGER PAGE: 20 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 42-LIBRARY 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 001-110 REGULAR SALARIES 150,303.80 137,639.48 157,900.00 161,300.00 001-112 TEMP/PART TIME SALARIES 37,481.06 31,937.32 38,800.00 38,600.00 001-117 VACATION COMPENSATION 551.68 0.00 2,500.00 2,000.00 001-120 OVERTIME 0.00 0.00 200.00 200.00 001-125 LONGEVITY PAY 1,440.00 1,584.00 1,600.00 1,800.00 001-129 CELL PHONE ALLOWANCE 1,200.00 1,100.00 1,200.00 1,200.00 001-130 FICA 14,576.13 13,027.38 15,500.00 15,600.00 001-140 RETIREMENT 12,554.99 11,070.90 13,500.00 14,200.00 001-150 HEALTH INSURANCE 23,487.64 19,649.35 23,400.00 23,400.00 001-160 WORKER'S COMPENSATION 300.66 420.78 900.00 1,000.00 001-170 T W C 133.78 886.33 600.00 1,200.00 TOTAL 51-SALARIES AND BENEFITS 242,029.74 217,315.54 256,100.00 260,500.00 52-SUPPLIES AND MATERIALS 001-200 PRINT BOOKS/MATERIALS 9,469.29 5,310.77 9,000.00 9,000.00 001-201 PERIODICALS 652.52 729.56 660.00 600.00 001-202 EBOOKS AND EAUDIO 2,775.00 1,750.00 3,100.00 4,500.00 001-203 AUDIOBOOKS 2,105.73 1,364.27 2,000.00 1,500.00 001-204 DVDS 989.42 931.34 1,500.00 1,200.00 001-205 OTHER ELECTRONIC SERVICES 0.00 192.00 750.00 750.00 001-207 LIBRARY SUPPLIES 984.61 404.57 1,300.00 1,300.00 001-208 PROGRAM SUPPLIES 1,127.67 452.64 1,400.00 1,200.00 001-209 PROGRAM SERVICES 3,850.00 2,040.00 5,000.00 5,000.00 001-210 OFFICE SUPPLIES 2,354.28 1,633.37 2,500.00 2,500.00 001-215 FOOD 13.32 0.00 125.00 130.00 001-235 DUES & SUBSCRIPTIONS 1,117.95 957.89 1,675.00 675.00 001-240 CONFERENCES & TRAINING 1,972.73 1,300.76 2,050.00 2,450.00 001-280 COMPUTER SUPPLIES 797.34 758.61 1,200.00 1,200.00 001-285 FURNITURE & FIXTURES 1,188.40 0.00 900.00 1,000.00 TOTAL 52-SUPPLIES AND MATERIALS 29,398.26 17,825.78 33,160.00 33,005.00 53-MAINTENANCE AND OPERAT 001-326 R&M MINOR EQUIPMENT 611.46 5.49 1,000.00 1,000.00 001-332 OFFICE MACHINE LEASE 4,983.55 4,623.16 5,250.00 5,775.00 TOTAL 53-MAINTENANCE AND OPERAT 5,595.01 4,628.65 6,250.00 6,775.00 54-CONTRACT SERVICES 001-420 CONTRACTUAL SERVICES 2,721.72 2,525.05 3,200.00 3,200.00 001-450 TECHNICAL SUPPORT 1,109.63 169.64 1,100.00 1,100.00 001-451 ANNUAL SOFTWARE SUPPORT 3,547.80 3,552.61 3,660.00 4,850.00 TOTAL 54-CONTRACT SERVICES 7,379.15 6,247.30 7,960.00 9,150.00 Page 31 PR O P O S E D Page 60 8-26-2020 09:55 AM CITY OF SANGER PAGE: 21 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 42-LIBRARY 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 56-GRANT EXPENSES ______________ ______________ ______________ ______________ 61-CAPITAL OUTLAY ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 42-LIBRARY 284,402.16 246,017.27 303,470.00 309,430.00 Page 32 PR O P O S E D Page 61 8-26-2020 09:55 AM CITY OF SANGER PAGE: 22 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 66-SOLID WASTE 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 54-CONTRACT SERVICES 001-420 CONTRACTUAL SERVICES 841,394.30 735,309.32 850,000.00 912,000.00 TOTAL 54-CONTRACT SERVICES 841,394.30 735,309.32 850,000.00 912,000.00 90-BAD DEBT ALLOWANCE ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 66-SOLID WASTE 841,394.30 735,309.32 850,000.00 912,000.00 Page 33 PR O P O S E D Page 62 8-26-2020 09:55 AM CITY OF SANGER PAGE: 23 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 74-TRANSFERS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 74-TRANSFERS 001-404 TRANSFER TO CIP FUND 675,000.00 675,000.00 675,000.00 520,725.00 001-458 TRANSFER TO STORM RECOVERY 0.00 0.00 0.00 400,000.00 001-499 TRANSFER TO ISF 530,619.27 525,727.09 636,507.00 935,908.00 TOTAL 74-TRANSFERS 1,205,619.27 1,200,727.09 1,311,507.00 1,856,633.00 _______________________________________________________________________________________________________________ TOTAL 74-TRANSFERS 1,205,619.27 1,200,727.09 1,311,507.00 1,856,633.00 Page 34 PR O P O S E D Page 63 8-26-2020 09:55 AM CITY OF SANGER PAGE: 24 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 99-NON-DEPARTMENTAL 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 52-SUPPLIES AND MATERIALS 001-299 COVID-19 EXPENDITURES 0.00 20,404.36 0.00 0.00 TOTAL 52-SUPPLIES AND MATERIALS 0.00 20,404.36 0.00 0.00 _______________________________________________________________________________________________________________ TOTAL 99-NON-DEPARTMENTAL 0.00 20,404.36 0.00 0.00 Page 35 PR O P O S E D Page 64 8-26-2020 09:55 AM CITY OF SANGER PAGE: 25 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 001-GENERAL FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 6,812,265.63 6,188,776.52 8,276,364.00 8,645,571.00 REVENUES OVER/(UNDER) EXPENDITURES 841,722.68 1,852,136.17 0.00 0.00 Page 36 PR O P O S E D Page 65 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 003-DEBT SERVICE FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY TAXES 721,280.76 610,376.61 606,173.00 598,897.00 INTEREST 475.19 738.04 100.00 900.00 TRANSFERS 212,500.00 212,500.00 212,500.00 212,500.00 TOTAL REVENUES 934,255.95 823,614.65 818,773.00 812,297.00 EXPENDITURE SUMMARY 70-DEBT SERVICE 784,658.00 580,913.00 776,918.00 741,956.00 74-TRANSFERS 129,352.00 51,535.00 51,535.00 51,535.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 914,010.00 632,448.00 828,453.00 793,491.00 REVENUES OVER/(UNDER) EXPENDITURES 20,245.95 191,166.65 ( 9,680.00) 18,806.00 Page 37 PR O P O S E D Page 66 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 003-DEBT SERVICE FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TAXES 00-4310 AD VALOREM TAXES - CURRENT 692,476.66 604,611.26 606,173.00 598,897.00 00-4311 AD VALOREM TAXES - DELINQUENT 8,821.49 ( 2,634.79) 0.00 0.00 00-4321 PENALITIES & INTEREST 19,982.61 8,400.14 0.00 0.00 TOTAL TAXES 721,280.76 610,376.61 606,173.00 598,897.00 INTEREST 00-4800 INTEREST INCOME 475.19 738.04 100.00 900.00 TOTAL INTEREST 475.19 738.04 100.00 900.00 MISCELLANEOUS ______________ ______________ ______________ ______________ TRANSFERS 00-4986 TRANSFER FROM 4B 212,500.00 212,500.00 212,500.00 212,500.00 TOTAL TRANSFERS 212,500.00 212,500.00 212,500.00 212,500.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 934,255.95 823,614.65 818,773.00 812,297.00 Page 38 PR O P O S E D Page 67 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 003-DEBT SERVICE FUND 70-DEBT SERVICE 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 70-DEBT PAYMENTS 003-023 PRINCIPAL - 2007 CO 30,600.00 32,300.00 32,300.00 34,000.00 003-024 INTEREST - 2007 CO BONDS 14,660.00 69,357.00 13,314.00 11,894.00 003-026 PRINCIPAL - 2009 BOND 186,655.93 0.00 0.00 0.00 003-027 INTEREST - 2009 BONDS 78,028.82 0.00 0.00 0.00 003-028 2012 GO REFUNDING BOND PRINCIP 162,800.00 169,400.00 169,400.00 145,200.00 003-029 2012 GO REFUND BOND INTEREST 13,112.00 8,228.00 8,228.00 3,994.00 003-030 CO 2013 PRINCIPAL 21,000.00 21,600.00 21,600.00 22,200.00 003-031 CO 2013 INTEREST 17,505.25 16,980.00 16,980.00 16,332.00 003-037 REFUNDING 2016 PRINCIPAL 230,000.00 0.00 241,500.00 248,400.00 003-038 REFUNDING 2016 INTEREST 28,796.00 9,798.00 19,596.00 9,936.00 003-039 REFUNDING 2019 PRINCIPAL 0.00 200,000.00 200,000.00 200,000.00 003-040 REFUNDING 2019 INTEREST 0.00 52,500.00 52,500.00 48,500.00 003-080 BOND ADMINISTRATION FEES 1,500.00 750.00 1,500.00 1,500.00 TOTAL 70-DEBT PAYMENTS 784,658.00 580,913.00 776,918.00 741,956.00 _______________________________________________________________________________________________________________ TOTAL 70-DEBT SERVICE 784,658.00 580,913.00 776,918.00 741,956.00 Page 39 PR O P O S E D Page 68 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 003-DEBT SERVICE FUND 74-TRANSFERS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 74-TRANSFERS 003-401 TRANSFERS TO GENERAL FUND 129,352.00 51,535.00 51,535.00 51,535.00 TOTAL 74-TRANSFERS 129,352.00 51,535.00 51,535.00 51,535.00 80-OTHER USES ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 74-TRANSFERS 129,352.00 51,535.00 51,535.00 51,535.00 Page 40 PR O P O S E D Page 69 8-26-2020 09:55 AM CITY OF SANGER PAGE: 5 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 003-DEBT SERVICE FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 914,010.00 632,448.00 828,453.00 793,491.00 REVENUES OVER/(UNDER) EXPENDITURES 20,245.95 191,166.65 ( 9,680.00) 18,806.00 Page 41 PR O P O S E D Page 70 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 004-CAPITAL PROJECTS FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY STREET REVENUE 434,436.26 7,293.48 0.00 0.00 TRANSFERS 675,000.00 1,098,682.00 1,098,682.40 520,725.00 TOTAL REVENUES 1,109,436.26 1,105,975.48 1,098,682.40 520,725.00 EXPENDITURE SUMMARY 30-STREET CIP 343,744.44 710,969.76 837,682.40 250,000.00 99-NON DEPARTMENTAL 3,758.36 23,602.85 24,771.00 0.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 347,502.80 734,572.61 862,453.40 250,000.00 REVENUES OVER/(UNDER) EXPENDITURES 761,933.46 371,402.87 236,229.00 270,725.00 Page 42 PR O P O S E D Page 71 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 004-CAPITAL PROJECTS FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ STREET REVENUE 00-4049 CIP-INTERLOCAL DENTON COUNTY 434,436.26 7,293.48 0.00 0.00 TOTAL STREET REVENUE 434,436.26 7,293.48 0.00 0.00 INTEREST ______________ ______________ ______________ ______________ MISCELLANEOUS ______________ ______________ ______________ ______________ TRANSFERS 00-4981 TRANSFER FROM GENERAL FUND 675,000.00 675,000.00 675,000.00 520,725.00 00-4985 TRANSFER FROM ENT CIP 0.00 423,682.00 423,682.40 0.00 TOTAL TRANSFERS 675,000.00 1,098,682.00 1,098,682.40 520,725.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 1,109,436.26 1,105,975.48 1,098,682.40 520,725.00 Page 43 PR O P O S E D Page 72 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 004-CAPITAL PROJECTS FUND 30-STREET CIP 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 65-CAPITAL PROJECTS 004-511.ENGINEERING: MCREYNOLDS 579.61 0.00 0.00 0.00 004-511.CONSTRUCTION: MYCREYNOLDS 157,505.33 0.00 0.00 0.00 004-511.OTHER: MCREYNOLDS 0.00 8,250.00 0.00 0.00 004-524 2018-2019 STREET REHAB PROGRAM 185,659.50 0.00 0.00 0.00 004-525 2019-2020 STREET REHAB PROGRAM 0.00 702,719.76 837,682.40 0.00 004-526 2020-2021 STREET REHAB PROGRAM 0.00 0.00 0.00 250,000.00 TOTAL 65-CAPITAL PROJECTS 343,744.44 710,969.76 837,682.40 250,000.00 _______________________________________________________________________________________________________________ TOTAL 30-STREET CIP 343,744.44 710,969.76 837,682.40 250,000.00 Page 44 PR O P O S E D Page 73 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 004-CAPITAL PROJECTS FUND 99-NON DEPARTMENTAL 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 65-CAPITAL PROJECTS 004-525 COMPUTER NETWORK UPGRADES 3,758.36 23,602.85 24,771.00 0.00 TOTAL 65-CAPITAL PROJECTS 3,758.36 23,602.85 24,771.00 0.00 _______________________________________________________________________________________________________________ TOTAL 99-NON DEPARTMENTAL 3,758.36 23,602.85 24,771.00 0.00 Page 45 PR O P O S E D Page 74 8-26-2020 09:55 AM CITY OF SANGER PAGE: 5 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 004-CAPITAL PROJECTS FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 347,502.80 734,572.61 862,453.40 250,000.00 REVENUES OVER/(UNDER) EXPENDITURES 761,933.46 371,402.87 236,229.00 270,725.00 Page 46 PR O P O S E D Page 75 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 008-ENTERPRISE FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY WATER 2,075,582.73 1,601,101.37 2,087,800.00 2,160,522.00 SEWER 1,981,279.31 1,560,810.70 2,036,650.00 2,111,191.00 TAP FEES 0.00 89,250.00 0.00 0.00 ELECTRIC GROUP 7,674,765.81 5,878,546.28 7,700,000.00 7,732,500.00 PENALTIES & FEES 202,031.90 158,681.21 211,000.00 212,500.00 INTEREST 126,961.72 263,957.21 15,000.00 300,000.00 MISCELLANEOUS 212,551.09 134,749.91 68,250.00 101,500.00 TRANSFERS 62,294.58 97,476.92 97,476.92 0.00 TOTAL REVENUES 12,335,467.14 9,784,573.60 12,216,176.92 12,618,213.00 EXPENDITURE SUMMARY 50-WATER 1,605,337.08 1,071,583.93 1,353,723.00 1,355,773.00 54-WASTE WATER 952,729.22 502,276.24 770,307.00 699,304.00 58-ELECTRIC 6,827,230.28 5,378,756.59 6,677,300.92 6,675,132.00 70-DEBT SERVICE 736,507.05 1,220,625.00 1,571,942.00 0.00 74-TRANSFERS 1,658,126.25 1,524,796.60 1,842,904.00 3,888,004.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 11,779,929.88 9,698,038.36 12,216,176.92 12,618,213.00 REVENUES OVER/(UNDER) EXPENDITURES 555,537.26 86,535.24 0.00 0.00 Page 47 PR O P O S E D Page 76 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 008-ENTERPRISE FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ WATER 00-4110 WATER BILLING 2,051,190.01 1,545,489.37 2,057,800.00 2,130,522.00 00-4112 WATER METER REVENUE 24,392.72 55,612.00 30,000.00 30,000.00 TOTAL WATER 2,075,582.73 1,601,101.37 2,087,800.00 2,160,522.00 00-4110 WATER BILLING CURRENT YEAR NOTES: Reversed down from NewGen Rate Stucy to equal prior year budget SEWER 00-4120 SEWER BILLING 1,981,279.31 1,560,810.70 2,036,650.00 2,111,191.00 TOTAL SEWER 1,981,279.31 1,560,810.70 2,036,650.00 2,111,191.00 00-4120 SEWER BILLING CURRENT YEAR NOTES: Reversed down from NewGen Rate Stucy to equal prior year budget TAP FEES 00-4131 WATER TAPS 0.00 39,000.00 0.00 0.00 00-4132 SEWER TAPS 0.00 50,250.00 0.00 0.00 TOTAL TAP FEES 0.00 89,250.00 0.00 0.00 ELECTRIC GROUP 00-4140 ELECTRIC INCOME 7,519,700.55 5,781,773.66 7,600,000.00 7,600,000.00 00-4141 SECURITY LIGHTS 61,766.33 46,196.06 65,000.00 65,000.00 00-4145 CONSTRUCTION INCOME 67,755.60 19,667.00 10,000.00 40,000.00 00-4146 POLE CONTACT FEES 19,565.00 19,565.00 20,000.00 20,000.00 00-4147 SAWSET POLE FEE 5,580.00 10,800.00 5,000.00 7,500.00 00-4148 METER BASES 398.33 544.56 0.00 0.00 TOTAL ELECTRIC GROUP 7,674,765.81 5,878,546.28 7,700,000.00 7,732,500.00 00-4140 ELECTRIC INCOME CURRENT YEAR NOTES: Kept flat - should come up next year PENALTIES & FEES 00-4151 PENALTIES BILLED 139,521.90 95,631.21 151,000.00 150,000.00 00-4152 SERVICE FEES 62,510.00 63,050.00 60,000.00 62,500.00 TOTAL PENALTIES & FEES 202,031.90 158,681.21 211,000.00 212,500.00 INTEREST 00-4800 INTEREST INCOME 126,961.72 263,957.21 15,000.00 300,000.00 TOTAL INTEREST 126,961.72 263,957.21 15,000.00 300,000.00 Page 48 PR O P O S E D Page 77 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 008-ENTERPRISE FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ MISCELLANEOUS 00-4910 MISCELLANEOUS 163,110.78 67,414.92 10,000.00 25,000.00 00-4913 CREDIT CARD FEES 49,545.65 52,978.80 56,250.00 65,000.00 00-4915 CASH OVER (UNDER) ( 3.63) 70.65 0.00 0.00 00-4930 RETURN CHECK FEES 1,645.00 525.00 2,000.00 1,500.00 00-4945 SALE OF CAPITAL ASSETS 0.00 17,136.54 0.00 10,000.00 00-4946 INSURANCE DAMAGE REIMB ( 1,746.71) ( 3,376.00) 0.00 0.00 TOTAL MISCELLANEOUS 212,551.09 134,749.91 68,250.00 101,500.00 TRANSFERS 00-4987 TRANSFER FROM EL STORM RECOVER 62,294.58 97,476.92 97,476.92 0.00 TOTAL TRANSFERS 62,294.58 97,476.92 97,476.92 0.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 12,335,467.14 9,784,573.60 12,216,176.92 12,618,213.00 Page 49 PR O P O S E D Page 78 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 008-ENTERPRISE FUND 50-WATER 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 008-110 REGULAR SALARIES 246,048.20 233,949.61 264,700.00 277,300.00 008-117 VACATION COMPENSATION 2,833.27 0.00 4,100.00 4,000.00 008-119 STANDBY PAY 3,062.78 2,919.73 3,300.00 3,500.00 008-120 OVERTIME 19,694.26 19,970.63 26,000.00 26,000.00 008-125 LONGEVITY PAY 2,100.00 2,260.00 2,280.00 2,600.00 008-129 CELL PHONE ALLOWANCE 600.00 550.00 600.00 600.00 008-130 FICA 20,387.64 19,650.05 23,100.00 23,700.00 008-140 RETIREMENT 22,225.45 20,523.42 24,900.00 26,700.00 008-150 HEALTH INSURANCE 43,940.07 39,337.76 46,800.00 46,800.00 008-160 WORKER'S COMPENSATION 6,760.24 9,026.06 15,500.00 18,000.00 008-170 T W C 136.28 818.88 600.00 1,100.00 TOTAL 51-SALARIES AND BENEFITS 367,788.19 349,006.14 411,880.00 430,300.00 52-SUPPLIES AND MATERIALS 008-215 FOOD 0.00 23.96 0.00 100.00 008-220 POSTAGE 987.69 1,056.04 500.00 500.00 008-223 CHEMICAL SUPPLIES 7,758.22 6,600.00 6,000.00 6,000.00 008-230 ADVERTISING (WA. DRINKING REP) 2,758.00 2,919.30 3,500.00 3,500.00 008-235 DUES & SUBSCRIPTIONS 2,861.95 222.00 200.00 200.00 008-240 CONFERENCES & TRAINING 581.00 1,613.22 3,000.00 3,000.00 008-250 MINOR TOOLS 5,807.19 433.57 3,000.00 3,000.00 008-255 WEARING APPAREL 3,932.37 2,923.34 3,000.00 3,000.00 008-260 SAFETY EQUIPMENT 993.17 623.99 2,000.00 2,000.00 008-280 COMPUTER SUPPLIES 0.00 1,615.13 0.00 0.00 TOTAL 52-SUPPLIES AND MATERIALS 25,679.59 18,030.55 21,200.00 21,300.00 53-MAINTENANCE AND OPERAT 008-320 MOTOR VEHICLE FUEL 16,259.61 11,398.41 15,000.00 15,000.00 008-325 R & M MOTOR VEHICLE 8,693.14 5,091.54 8,000.00 8,000.00 008-326 R & M MINOR EQUIPMENT 1,226.48 2,652.99 2,000.00 2,000.00 008-335 PERMIT FEES 7,501.90 5,523.76 34,500.00 34,500.00 008-345 LEASE EQUIPMENT 975.00 715.00 1,000.00 1,000.00 008-350 FRANCHISE FEES 99,000.04 92,599.20 111,119.00 115,048.00 008-360 SYSTEM MAINTENANCE 87,974.17 87,674.46 100,000.00 100,000.00 008-372 WATER METER & BOXES 50,792.03 45,554.92 65,000.00 65,000.00 008-373 R & M WATER WELLS 147,177.66 67,876.79 30,000.00 30,000.00 008-374 R & M SCADA 6,582.75 11,845.37 10,000.00 10,000.00 008-377 TESTING 7,398.51 5,535.49 10,000.00 9,000.00 008-385 WATER PURCHASE 68,276.33 72,068.46 85,000.00 85,000.00 008-386 UTILITY DEMAND CHARGE 219,825.00 186,977.10 226,624.00 227,575.00 008-399 INVENTORY ADJUSTMENT ( 16,326.40) 0.00 0.00 0.00 TOTAL 53-MAINTENANCE AND OPERAT 705,356.22 595,513.49 698,243.00 702,123.00 Page 50 PR O P O S E D Page 79 8-26-2020 09:55 AM CITY OF SANGER PAGE: 5 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 008-ENTERPRISE FUND 50-WATER 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 54-CONTRACT SERVICES 008-420 CONTRACTUAL SERVICES 0.00 0.00 0.00 40,000.00 008-430 PROFESSIONAL SERVICES 0.00 520.00 3,000.00 2,000.00 008-450 TECHNICAL SUPPORT 4,233.98 4,840.64 4,000.00 3,800.00 TOTAL 54-CONTRACT SERVICES 4,233.98 5,360.64 7,000.00 45,800.00 55-UTILITIES 008-515 ELECTRIC 126,437.81 103,265.91 155,000.00 155,000.00 008-520 CELL PHONE 438.70 407.20 400.00 500.00 008-521 IPAD MONTHLY SERVICE 0.00 0.00 0.00 750.00 TOTAL 55-UTILITIES 126,876.51 103,673.11 155,400.00 156,250.00 61-CAPITAL OUTLAY 008-145 WATER EQUIPMENT 0.00 0.00 60,000.00 0.00 TOTAL 61-CAPITAL OUTLAY 0.00 0.00 60,000.00 0.00 71-DEPRECIATION 008-100 DEPRECIATION EXPENSE 375,402.59 0.00 0.00 0.00 TOTAL 71-DEPRECIATION 375,402.59 0.00 0.00 0.00 70-DEBT PAYMENTS ______________ ______________ ______________ ______________ 90-BAD DEBT ALLOWANCE ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 50-WATER 1,605,337.08 1,071,583.93 1,353,723.00 1,355,773.00 Page 51 PR O P O S E D Page 80 8-26-2020 09:55 AM CITY OF SANGER PAGE: 6 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 008-ENTERPRISE FUND 54-WASTE WATER 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 008-110 REGULAR SALARIES 117,336.74 92,463.56 174,000.00 145,300.00 008-117 VACATION COMPENSATION 1,888.80 0.00 1,600.00 1,000.00 008-119 STANDBY PAY 4,707.11 3,306.68 4,100.00 1,400.00 008-120 OVERTIME 21,117.93 8,566.26 10,000.00 10,000.00 008-125 LONGEVITY PAY 2,064.00 204.00 1,228.00 400.00 008-129 CELL PHONE ALLOWANCE 725.00 950.00 600.00 1,800.00 008-130 FICA 11,330.46 7,091.13 14,700.00 12,200.00 008-140 RETIREMENT 13,187.60 8,301.77 15,800.00 13,700.00 008-150 HEALTH INSURANCE 16,268.33 13,054.80 23,400.00 23,400.00 008-160 WORKER'S COMPENSATION 1,111.70 1,680.20 6,900.00 9,300.00 008-170 T W C 133.77 273.44 300.00 600.00 TOTAL 51-SALARIES AND BENEFITS 189,871.44 135,891.84 252,628.00 219,100.00 52-SUPPLIES AND MATERIALS 008-223 CHEMICAL SUPPLIES 25,094.49 14,339.36 20,000.00 20,000.00 008-235 DUES & SUBSCRIPTIONS 904.95 1,696.93 1,500.00 500.00 008-240 CONFERENCES & TRAINING 0.00 970.00 500.00 1,500.00 008-250 TOOLS & EQUIPMENT 624.79 0.00 1,500.00 1,500.00 008-255 WEARING APPAREL 924.90 676.08 1,200.00 1,200.00 008-260 SAFETY EQUIPMENT 305.38 188.44 1,000.00 1,000.00 008-270 LABORATORY SUPPLIES 1,058.99 0.00 1,500.00 0.00 008-280 COMPUTER SUPPLIES 0.00 1,419.19 0.00 0.00 TOTAL 52-SUPPLIES AND MATERIALS 28,913.50 19,290.00 27,200.00 25,700.00 53-MAINTENANCE AND OPERAT 008-310 R & M BUILDING 884.03 3,275.89 0.00 0.00 008-325 R & M MOTOR VEHICLE 4,433.87 640.28 1,000.00 1,000.00 008-326 R & M EQUIPMENT 0.00 202.42 500.00 500.00 008-335 PERMIT FEES 5,523.76 7,501.90 10,000.00 10,000.00 008-350 FRANCHISE FEES 94,080.00 91,649.20 109,979.00 114,004.00 008-360 SYSTEM MAINTENANCE 80,936.68 49,852.24 130,000.00 130,000.00 008-374 R & M SCADA 0.00 4,142.00 0.00 0.00 008-377 TESTING 9,985.37 26,755.20 20,000.00 15,000.00 008-387 SLUDGE REMOVAL 47,480.59 32,173.11 65,000.00 30,000.00 TOTAL 53-MAINTENANCE AND OPERAT 243,324.30 216,192.24 336,479.00 300,504.00 54-CONTRACT SERVICES 008-430 PROFESSIONAL SERVICES 0.00 0.00 3,000.00 3,000.00 008-450 TECHNICAL SUPPORT 889.36 1,496.61 1,000.00 1,000.00 TOTAL 54-CONTRACT SERVICES 889.36 1,496.61 4,000.00 4,000.00 Page 52 PR O P O S E D Page 81 8-26-2020 09:55 AM CITY OF SANGER PAGE: 7 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 008-ENTERPRISE FUND 54-WASTE WATER 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 55-UTILITIES 008-515 ELECTRIC 107,957.87 129,405.55 150,000.00 150,000.00 TOTAL 55-UTILITIES 107,957.87 129,405.55 150,000.00 150,000.00 61-CAPITAL OUTLAY ______________ ______________ ______________ ______________ 71-DEPRECIATION 008-100 DEPRECIATION EXPENSE 381,772.75 0.00 0.00 0.00 TOTAL 71-DEPRECIATION 381,772.75 0.00 0.00 0.00 90-BAD DEBT ALLOWANCE ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 54-WASTE WATER 952,729.22 502,276.24 770,307.00 699,304.00 Page 53 PR O P O S E D Page 82 8-26-2020 09:55 AM CITY OF SANGER PAGE: 8 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 008-ENTERPRISE FUND 58-ELECTRIC 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 008-110 REGULAR SALARIES 467,264.00 427,084.70 480,700.00 533,600.00 008-117 VACATION COMPENSATION 6,835.77 0.00 7,400.00 7,900.00 008-119 STANDBY PAY 11,833.63 10,979.78 12,800.00 14,500.00 008-120 OVERTIME 14,371.24 17,745.52 9,966.65 7,500.00 008-125 LONGEVITY PAY 6,064.00 6,400.00 6,400.00 6,800.00 008-128 AUTO ALLOWANCE 6,000.00 5,250.00 6,000.00 6,000.00 008-129 CELL PHONE ALLOWANCE 1,800.00 1,650.00 1,800.00 1,800.00 008-130 FICA 36,114.59 33,272.91 40,188.70 43,600.00 008-140 RETIREMENT 41,520.43 36,990.87 43,298.57 49,000.00 008-150 HEALTH INSURANCE 54,814.98 45,726.80 54,600.00 62,400.00 008-160 WORKER'S COMPENSATION 2,799.83 3,632.20 15,541.13 9,000.00 008-170 T W C 138.39 887.15 700.00 1,500.00 TOTAL 51-SALARIES AND BENEFITS 649,556.86 589,619.93 679,395.05 743,600.00 52-SUPPLIES AND MATERIALS 008-210 OFFICE SUPPLIES 1,168.00 1,371.73 2,000.00 2,000.00 008-215 FOOD 514.80 391.10 500.00 500.00 008-230 ADVERTSING 993.25 1,210.00 900.00 900.00 008-235 DUES & SUBSCRIPTIONS 8,192.77 7,774.31 7,500.00 7,500.00 008-240 CONFERENCES & TRAINING 7,711.03 6,726.04 7,500.00 7,500.00 008-250 TOOLS & EQUIPMENT 13,532.69 11,104.29 12,000.00 12,000.00 008-255 WEARING APPAREL 5,154.03 2,239.35 8,600.00 8,600.00 008-260 SAFETY EQUIPMENT 5,578.80 7,773.47 8,000.00 8,000.00 008-280 COMPUTER SUPPLIES 0.00 3,034.32 0.00 0.00 TOTAL 52-SUPPLIES AND MATERIALS 42,845.37 41,624.61 47,000.00 47,000.00 53-MAINTENANCE AND OPERAT 008-320 MOTOR VEHICLE FUEL 11,470.95 6,956.99 15,000.00 15,000.00 008-325 R & M MOTOR VEHICLE 10,483.83 1,706.36 20,000.00 20,000.00 008-326 R & M MINOR EQUIPMENT 4,205.72 3,221.69 4,000.00 4,000.00 008-329 CHRISTMAS DISPLAY 3,936.69 3,051.40 3,800.00 3,800.00 008-330 EQUIPMENT RENTAL 646.44 0.00 3,000.00 3,000.00 008-340 HAZARDOUS WASTE DISPOSAL 0.00 0.00 1,000.00 1,000.00 008-345 LEASE EQUIPMENT 1,680.00 1,982.00 1,500.00 1,500.00 008-347 VANDALISM REPLACEMENT 0.00 0.00 1,000.00 1,000.00 008-350 FRANCHISE FEES 405,999.96 336,686.70 404,024.00 410,400.00 008-355 METER MAINTENANCE 165.25 0.00 14,500.00 14,500.00 008-360 SYSTEM MAINTENANCE 168,507.25 165,045.36 132,886.68 132,887.00 008-365 TRANSFORMERS 7,098.00 0.00 49,000.00 49,000.00 008-384 TRANSMISSION COSTS 954,149.77 736,537.38 882,250.00 882,250.00 008-385 WHOLESALE UTILITY PURCHASE 4,245,102.01 3,203,691.05 4,101,350.00 4,101,350.00 008-390 RADIOS ELECTRIC 1,873.75 0.00 2,000.00 0.00 008-399 INVENTORY ADJUSTMENT 4,339.82 0.00 0.00 0.00 TOTAL 53-MAINTENANCE AND OPERAT 5,819,659.44 4,458,878.93 5,635,310.68 5,639,687.00 Page 54 PR O P O S E D Page 83 8-26-2020 09:55 AM CITY OF SANGER PAGE: 9 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 008-ENTERPRISE FUND 58-ELECTRIC 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 54-CONTRACT SERVICES 008-430 PROFESSIONAL SERVICES 15,000.00 40,000.00 35,000.00 35,000.00 008-440 ENGINEERING ARCHITECTURAL 5,711.38 15,018.00 10,000.00 10,000.00 008-450 TECHNICAL SUPPORT 7,279.82 5,107.04 7,500.00 7,500.00 008-451 ANNUAL SOFTWARE SUPPORT 1,472.22 1,545.83 2,000.00 2,000.00 008-470 CONTRACT UTILITY WORK 64,529.41 151,280.19 133,195.19 133,195.00 008-471 CONTRACT TREE MAINTENANCE 28,837.40 23,836.00 28,600.00 28,600.00 008-472 CONTRACTURAL SERVICES 275.00 0.00 2,500.00 2,500.00 008-473 LCRA TRANSMISSION OP SERVICE 0.00 25,000.00 25,000.00 25,000.00 TOTAL 54-CONTRACT SERVICES 123,105.23 261,787.06 243,795.19 243,795.00 55-UTILITIES 008-520 CELL PHONE 251.55 734.14 300.00 300.00 008-521 IPAD MONTHLY SERVICE 0.00 0.00 0.00 750.00 TOTAL 55-UTILITIES 251.55 734.14 300.00 1,050.00 61-CAPITAL OUTLAY 008-180 ELECTRIC SYSTEM IMPROVEMENTS ( 32,871.18) 24,547.17 71,500.00 0.00 TOTAL 61-CAPITAL OUTLAY ( 32,871.18) 24,547.17 71,500.00 0.00 71-DEPRECIATION 008-100 DEPRECIATION EXPENSE 223,067.52 0.00 0.00 0.00 TOTAL 71-DEPRECIATION 223,067.52 0.00 0.00 0.00 70-DEBT PAYMENTS 008-099 INTEREST EXPENSE 1,615.49 1,564.75 0.00 0.00 TOTAL 70-DEBT PAYMENTS 1,615.49 1,564.75 0.00 0.00 90-BAD DEBT ALLOWANCE ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 58-ELECTRIC 6,827,230.28 5,378,756.59 6,677,300.92 6,675,132.00 Page 55 PR O P O S E D Page 84 8-26-2020 09:55 AM CITY OF SANGER PAGE: 10 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 008-ENTERPRISE FUND 70-DEBT SERVICE 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 70-DEBT PAYMENTS 008-000 AMORTIZATION EXPENSE ( 31,514.71) 0.00 0.00 0.00 008-025 2007 CO & REV BOND PRINCIPAL 0.01 6,657.00 62,700.00 0.00 008-026 2007 CO & REV BD INTEREST 28,460.00 25,824.00 25,846.00 0.00 008-028 2012 GO REFUNDING BONDS PRINCI 0.00 215,600.00 215,600.00 0.00 008-029 2012 GO REFUNDING BOND INTERES 16,688.00 10,472.00 10,472.00 0.00 008-030 CO 2013 PRINCIPAL 0.00 158,400.00 158,400.00 0.00 008-031 CO 2013 INTEREST 128,369.75 124,520.00 124,520.00 0.00 008-035 2015 CO PRINCIPAL 0.00 110,000.00 110,000.00 0.00 008-036 2015 CO INTEREST 192,350.00 189,550.00 189,550.00 0.00 008-037 REFUNDING 2016 PRINCIPAL 0.00 0.00 283,500.00 0.00 008-038 REFUNDING 2016 INTEREST 33,804.00 11,502.00 23,004.00 0.00 008-040 GO 2017 INTEREST 366,600.00 366,600.00 366,600.00 0.00 008-080 BOND ADMINISTRATION FEES 1,750.00 1,500.00 1,750.00 0.00 TOTAL 70-DEBT PAYMENTS 736,507.05 1,220,625.00 1,571,942.00 0.00 72-NON DEPARTMENTAL ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 70-DEBT SERVICE 736,507.05 1,220,625.00 1,571,942.00 0.00 Page 56 PR O P O S E D Page 85 8-26-2020 09:55 AM CITY OF SANGER PAGE: 11 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 008-ENTERPRISE FUND 74-TRANSFERS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 74-TRANSFERS 008-409 TRANSFER TO ENT DEBT SERVICE 0.00 0.00 0.00 1,800,000.00 008-454 TRANSFER ENTERPRISE CIP 156,800.04 130,666.70 156,800.00 447,142.00 008-458 TRANSFER EL STORM RECOVER 178,214.58 96,600.00 115,920.00 152,000.00 008-480 TRANSFER-PILOT 84,999.96 70,833.30 85,000.00 85,000.00 008-499 TRANSFER TO ISF 1,238,111.67 1,226,696.60 1,485,184.00 1,403,862.00 TOTAL 74-TRANSFERS 1,658,126.25 1,524,796.60 1,842,904.00 3,888,004.00 _______________________________________________________________________________________________________________ TOTAL 74-TRANSFERS 1,658,126.25 1,524,796.60 1,842,904.00 3,888,004.00 Page 57 PR O P O S E D Page 86 8-26-2020 09:55 AM CITY OF SANGER PAGE: 12 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 008-ENTERPRISE FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 11,779,929.88 9,698,038.36 12,216,176.92 12,618,213.00 REVENUES OVER/(UNDER) EXPENDITURES 555,537.26 86,535.24 0.00 0.00 Page 58 PR O P O S E D Page 87 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 009-ENTERPRISE DEBT SERVICE FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY TRANSFERS 0.00 0.00 0.00 1,800,000.00 TOTAL REVENUES 0.00 0.00 0.00 1,800,000.00 EXPENDITURE SUMMARY 70-DEBT SERVICE 0.00 0.00 0.00 1,785,850.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 0.00 1,785,850.00 REVENUES OVER/(UNDER) EXPENDITURES 0.00 0.00 0.00 14,150.00 Page 59 PR O P O S E D Page 88 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 009-ENTERPRISE DEBT SERVICE FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TRANSFERS 00-4980 TRANSFER FROM ENTERPRISE FUND 0.00 0.00 0.00 1,800,000.00 TOTAL TRANSFERS 0.00 0.00 0.00 1,800,000.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 0.00 0.00 0.00 1,800,000.00 Page 60 PR O P O S E D Page 89 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 009-ENTERPRISE DEBT SERVICE 70-DEBT SERVICE 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 70-DEBT PAYMENTS 009-025 2007 CO & REV BOND PRINCIPAL 0.00 0.00 0.00 66,000.00 009-026 2007 CO & REV BOND INTEREST 0.00 0.00 0.00 23,086.00 009-028 2012 GO REFUNDING PRINCIPAL 0.00 0.00 0.00 184,800.00 009-029 2012 GO REFUNDING INTEREST 0.00 0.00 0.00 5,082.00 009-030 2013 CO PRINCIPAL 0.00 0.00 0.00 162,800.00 009-031 2013 CO INTEREST 0.00 0.00 0.00 119,768.00 009-035 2015 CO PRINCIPAL 0.00 0.00 0.00 180,000.00 009-036 2015 CO INTEREST 0.00 0.00 0.00 185,200.00 009-037 2016 REFUNDING PRINCIPAL 0.00 0.00 0.00 291,600.00 009-038 2016 REFUNDING INTEREST 0.00 0.00 0.00 11,664.00 009-040 2017 GO INTEREST 0.00 0.00 0.00 366,600.00 009-042 ESTIMATED 2020 CO INTEREST 0.00 0.00 0.00 187,500.00 009-080 BOND ADMINISTRATION FEES 0.00 0.00 0.00 1,750.00 TOTAL 70-DEBT PAYMENTS 0.00 0.00 0.00 1,785,850.00 _______________________________________________________________________________________________________________ TOTAL 70-DEBT SERVICE 0.00 0.00 0.00 1,785,850.00 Page 61 PR O P O S E D Page 90 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 009-ENTERPRISE DEBT SERVICE 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 0.00 1,785,850.00 REVENUES OVER/(UNDER) EXPENDITURES 0.00 0.00 0.00 14,150.00 Page 62 PR O P O S E D Page 91 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 050-HOTEL OCCUPANCY TAX FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY TAXES 24,599.72 19,080.23 20,000.00 20,000.00 TOTAL REVENUES 24,599.72 19,080.23 20,000.00 20,000.00 EXPENDITURE SUMMARY 50-HOTEL OCCUPANCY TAX 11,692.77 10,082.85 12,000.00 12,000.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 11,692.77 10,082.85 12,000.00 12,000.00 REVENUES OVER/(UNDER) EXPENDITURES 12,906.95 8,997.38 8,000.00 8,000.00 Page 63 PR O P O S E D Page 92 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 050-HOTEL OCCUPANCY TAX FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TAXES 00-4330 HOTEL OCCUPANCY TAX REVENUE 24,599.72 19,080.23 20,000.00 20,000.00 TOTAL TAXES 24,599.72 19,080.23 20,000.00 20,000.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 24,599.72 19,080.23 20,000.00 20,000.00 Page 64 PR O P O S E D Page 93 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 050-HOTEL OCCUPANCY TAX 50-HOTEL OCCUPANCY TAX 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 54-CONTRACT SERVICES 050-420 CONTRACTURAL SERVICES 11,692.77 10,082.85 12,000.00 12,000.00 TOTAL 54-CONTRACT SERVICES 11,692.77 10,082.85 12,000.00 12,000.00 _______________________________________________________________________________________________________________ TOTAL 50-HOTEL OCCUPANCY TAX 11,692.77 10,082.85 12,000.00 12,000.00 Page 65 PR O P O S E D Page 94 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 050-HOTEL OCCUPANCY TAX 74-TRANSFERS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 74-TRANSFERS ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ Page 66 PR O P O S E D Page 95 8-26-2020 09:55 AM CITY OF SANGER PAGE: 5 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 050-HOTEL OCCUPANCY TAX 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 11,692.77 10,082.85 12,000.00 12,000.00 REVENUES OVER/(UNDER) EXPENDITURES 12,906.95 8,997.38 8,000.00 8,000.00 Page 67 PR O P O S E D Page 96 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 180-INTERNAL SERVICE FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY TRANSFERS 1,768,730.94 1,752,423.69 2,121,691.00 2,339,770.00 TOTAL REVENUES 1,768,730.94 1,752,423.69 2,121,691.00 2,339,770.00 EXPENDITURE SUMMARY 10-MAYOR AND COUNCIL 123,553.36 212,587.51 217,700.00 205,400.00 15-ADMINISTRATION 336,431.03 317,243.56 375,802.00 463,750.00 18-PUBLIC WORKS 226,965.34 102,244.96 117,403.00 124,770.00 19-FINANCE 473,330.81 462,698.61 516,884.00 610,200.00 27-ENGINEERING 79,917.25 246,379.10 326,598.00 343,250.00 36-FLEET SERVICES 93,998.57 85,538.60 106,104.00 105,400.00 98-FACILITIES 188,949.88 180,693.63 277,500.00 223,300.00 99-NON-DEPARMENTAL 245,490.72 216,780.36 268,500.00 263,700.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 1,768,636.96 1,824,166.33 2,206,491.00 2,339,770.00 REVENUES OVER/(UNDER) EXPENDITURES 93.98 ( 71,742.64) ( 84,800.00) 0.00 Page 68 PR O P O S E D Page 97 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 180-INTERNAL SERVICE FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TRANSFERS 00-4980 Transfer from Ent Fund 1,238,111.67 1,226,696.60 1,485,184.00 1,403,862.00 00-4981 Transfer from GF 530,619.27 525,727.09 636,507.00 935,908.00 TOTAL TRANSFERS 1,768,730.94 1,752,423.69 2,121,691.00 2,339,770.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 1,768,730.94 1,752,423.69 2,121,691.00 2,339,770.00 Page 69 PR O P O S E D Page 98 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 180-INTERNAL SERVICE FUND 10-MAYOR AND COUNCIL 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 180-160 WORKER'S COMPENSATION 0.00 0.00 300.00 0.00 TOTAL 51-SALARIES AND BENEFITS 0.00 0.00 300.00 0.00 52-SUPPLIES AND MATERIALS 180-210 OFFICE SUPPLIES 0.00 38.95 0.00 0.00 180-215 FOOD 602.28 161.80 600.00 400.00 180-230 ADVERTISING 2,916.60 2,230.60 3,500.00 3,500.00 180-235 DUES & SUBSCRIPTIONS 3,145.00 3,189.00 4,000.00 3,500.00 180-240 CONFERENCES & TRAINING 0.00 0.00 2,000.00 0.00 180-280 COMPUTER SUPPLIES 580.31 2,332.41 2,000.00 500.00 TOTAL 52-SUPPLIES AND MATERIALS 7,244.19 7,952.76 12,100.00 7,900.00 54-CONTRACT SERVICES 180-415 ACCOUNTING SERVICES 25,416.00 20,924.00 27,000.00 27,000.00 180-425 LEGAL SERVICES 75,660.86 175,479.61 170,500.00 150,000.00 180-430 PROFESSIONAL SERVICES 3,675.00 3,756.14 3,500.00 17,000.00 180-450 TECHNICAL SUPPORT 11,557.31 0.00 1,000.00 200.00 180-451 ANNUAL SOFTWARE SUPPORT 0.00 4,475.00 3,300.00 3,300.00 TOTAL 54-CONTRACT SERVICES 116,309.17 204,634.75 205,300.00 197,500.00 61-CAPITAL OUTLAY ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 10-MAYOR AND COUNCIL 123,553.36 212,587.51 217,700.00 205,400.00 Page 70 PR O P O S E D Page 99 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 180-INTERNAL SERVICE FUND 15-ADMINISTRATION 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 180-110 REGULAR SALARIES 245,223.64 232,531.00 265,000.00 334,800.00 180-117 VACATION COMPENSATION 3,659.75 0.00 4,100.00 4,200.00 180-125 LONGEVITY PAY 708.00 852.00 852.00 1,100.00 180-128 AUTO ALLOWANCE 6,000.00 5,250.00 6,000.00 6,000.00 180-129 CELL PHONE ALLOWANCE 1,800.00 1,650.00 1,800.00 1,800.00 180-130 FICA 19,229.01 18,022.35 21,300.00 26,300.00 180-140 RETIREMENT 21,033.84 19,057.40 23,000.00 29,600.00 180-150 HEALTH INSURANCE 23,483.64 19,610.04 23,400.00 31,200.00 180-160 WORKER'S COMPENSATION 537.61 578.86 1,300.00 1,700.00 180-170 T W C 148.44 405.75 300.00 800.00 TOTAL 51-SALARIES AND BENEFITS 321,823.93 297,957.40 347,052.00 437,500.00 52-SUPPLIES AND MATERIALS 180-210 OFFICE SUPPLIES 80.00 40.00 0.00 0.00 180-230 ADVERTISING 1,198.65 0.00 0.00 0.00 180-235 DUES & SUBSCRIPTIONS 3,806.19 1,231.96 4,250.00 4,250.00 180-240 CONFERENCES & TRAINING 1,142.98 4,010.09 5,000.00 4,000.00 180-280 COMPUTER SUPPLIES 0.00 1,099.48 2,000.00 2,000.00 180-285 FURNITURE & FIXTURES 1,482.42 1,725.18 1,500.00 0.00 TOTAL 52-SUPPLIES AND MATERIALS 7,710.24 8,106.71 12,750.00 10,250.00 53-MAINTENANCE AND OPERAT 180-305 CONTINGENCY RESERVE 0.00 6,329.25 10,000.00 10,000.00 TOTAL 53-MAINTENANCE AND OPERAT 0.00 6,329.25 10,000.00 10,000.00 54-CONTRACT SERVICES 180-450 TECHNICAL SUPPORT 1,849.94 4,850.20 6,000.00 6,000.00 180-451 ANNUAL SOFTWARE SUPPORT 4,692.80 0.00 0.00 0.00 TOTAL 54-CONTRACT SERVICES 6,542.74 4,850.20 6,000.00 6,000.00 61-CAPITAL OUTLAY ______________ ______________ ______________ ______________ 71-DEPRECIATION 180-100 DEPRECIATION EXPENSE 354.12 0.00 0.00 0.00 TOTAL 71-DEPRECIATION 354.12 0.00 0.00 0.00 _______________________________________________________________________________________________________________ TOTAL 15-ADMINISTRATION 336,431.03 317,243.56 375,802.00 463,750.00 Page 71 PR O P O S E D Page 100 8-26-2020 09:55 AM CITY OF SANGER PAGE: 5 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 180-INTERNAL SERVICE FUND 18-PUBLIC WORKS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 180-110 REGULAR SALARIES 134,430.21 59,485.03 67,200.00 69,600.00 180-117 VACATION COMPENSATION 2,457.96 0.00 1,100.00 2,500.00 180-120 OVERTIME 0.00 0.00 300.00 300.00 180-125 LONGEVITY PAY 1,400.00 420.00 278.00 200.00 180-128 AUTO ALLOWANCE 1,500.00 3,000.00 3,000.00 3,000.00 180-129 CELL PHONE ALLOWANCE 750.00 300.00 300.00 300.00 180-130 FICA 11,878.22 4,689.72 5,600.00 5,700.00 180-140 RETIREMENT 12,810.66 5,088.92 6,000.00 6,400.00 180-150 HEALTH INSURANCE 19,733.20 6,853.70 7,800.00 7,800.00 180-160 WORKER'S COMPENSATION 2,347.14 360.72 400.00 2,400.00 180-170 T W C 86.42 673.35 100.00 200.00 TOTAL 51-SALARIES AND BENEFITS 187,393.81 80,871.44 92,078.00 98,400.00 52-SUPPLIES AND MATERIALS 180-210 OFFICE SUPPLIES 3,907.26 925.04 2,500.00 2,500.00 180-215 FOOD 73.82 0.00 300.00 300.00 180-230 ADVERTISING 325.00 0.00 600.00 600.00 180-235 DUES & SUBSCRIPTIONS 1,822.96 390.21 800.00 800.00 180-240 CONFERENCES & TRAINING 123.00 186.48 1,500.00 1,500.00 180-275 FILING FEES 44.50 0.00 0.00 0.00 180-280 COMPUTER SUPPLIES 1,945.92 3,238.87 2,000.00 1,000.00 180-285 FURNITURE & FIXTURES 487.30 0.00 300.00 0.00 TOTAL 52-SUPPLIES AND MATERIALS 8,729.76 4,740.60 8,000.00 6,700.00 53-MAINTENANCE AND OPERAT 180-332 OFFICE MACHINE LEASE 1,845.74 808.31 825.00 2,000.00 TOTAL 53-MAINTENANCE AND OPERAT 1,845.74 808.31 825.00 2,000.00 54-CONTRACT SERVICES 180-426 CREDIT CARD FEES 446.60 255.04 500.00 500.00 180-430 PROFESSIONAL SERVICE 2,500.00 2,500.00 0.00 1,170.00 180-440 ENGINEERING/ARCHTECTURAL 5,512.10 0.00 0.00 0.00 180-450 TECHNICAL SUPPORT 11,899.65 5,204.79 9,000.00 9,000.00 180-451 ANNUAL SOFTWARE SUPPORT 7,350.26 7,864.78 7,000.00 7,000.00 TOTAL 54-CONTRACT SERVICES 27,708.61 15,824.61 16,500.00 17,670.00 61-CAPITAL OUTLAY ______________ ______________ ______________ ______________ 71-DEPRECIATION 180-100 DEPRECIATION EXPENSE 1,287.42 0.00 0.00 0.00 TOTAL 71-DEPRECIATION 1,287.42 0.00 0.00 0.00 _______________________________________________________________________________________________________________ TOTAL 18-PUBLIC WORKS 226,965.34 102,244.96 117,403.00 124,770.00 Page 72 PR O P O S E D Page 101 8-26-2020 09:55 AM CITY OF SANGER PAGE: 6 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 180-INTERNAL SERVICE FUND 19-FINANCE 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 180-110 REGULAR SALARIES 277,795.35 249,058.65 295,100.00 367,200.00 180-117 VACATION COMPENSATION 0.00 0.00 4,500.00 1,000.00 180-125 LONGEVITY PAY 1,044.00 1,284.00 1,284.00 1,600.00 180-128 AUTOMOBILE ALLOWANCE 6,000.00 5,250.00 6,000.00 6,000.00 180-129 CELL PHONE ALLOWANCE 600.00 550.00 600.00 600.00 180-130 FICA 20,280.19 18,473.38 23,600.00 28,800.00 180-140 RETIREMENT 23,345.69 20,217.49 25,400.00 32,200.00 180-150 HEALTH INSURANCE 39,155.52 32,639.34 39,000.00 46,800.00 180-160 WORKER'S COMPENSATION 504.20 640.93 1,400.00 1,900.00 180-170 T W C 125.65 66.63 500.00 1,300.00 TOTAL 51-SALARIES AND BENEFITS 368,850.60 328,180.42 397,384.00 487,400.00 52-SUPPLIES AND MATERIALS 180-210 OFFICE SUPPLIES 8,975.02 6,869.80 7,750.00 8,000.00 180-235 DUES & SUBSCRIPTIONS 785.00 609.41 1,000.00 1,000.00 180-240 CONFERENCES & TRAINING 6,584.54 3,344.93 5,841.00 7,500.00 180-280 COMPUTER SUPPLIES 3,175.77 5,178.78 3,000.00 3,000.00 180-285 FURNITURE & FIXTURES 0.00 1,659.00 1,659.00 0.00 TOTAL 52-SUPPLIES AND MATERIALS 19,520.33 17,661.92 19,250.00 19,500.00 54-CONTRACT SERVICES 180-426 CREDIT CARD FEES 45,260.08 44,397.08 58,250.00 60,000.00 180-429 MVBA COLLECTION FEES 267.01 582.51 1,000.00 1,000.00 180-450 TECHNICAL SUPPORT 5,362.00 9,495.32 15,000.00 15,000.00 180-451 ANNUAL SOFTWARE SUPPORT 24,029.14 24,944.36 26,000.00 27,300.00 TOTAL 54-CONTRACT SERVICES 74,918.23 79,419.27 100,250.00 103,300.00 60-CAPITAL OUTLAY < $5K 180-025 COMPUTER HARDWARE 6,154.57 35,992.09 0.00 0.00 TOTAL 60-CAPITAL OUTLAY < $5K 6,154.57 35,992.09 0.00 0.00 71-DEPRECIATION 180-100 DEPRECIATION EXPENSE 429.72 0.00 0.00 0.00 TOTAL 71-DEPRECIATION 429.72 0.00 0.00 0.00 70-DEBT PAYMENTS 180-099 INTEREST EXPENSE 3,457.36 1,444.91 0.00 0.00 TOTAL 70-DEBT PAYMENTS 3,457.36 1,444.91 0.00 0.00 _______________________________________________________________________________________________________________ TOTAL 19-FINANCE 473,330.81 462,698.61 516,884.00 610,200.00 Page 73 PR O P O S E D Page 102 8-26-2020 09:55 AM CITY OF SANGER PAGE: 7 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 180-INTERNAL SERVICE FUND 27-ENGINEERING 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 180-110 REGULAR SALARIES 62,060.19 146,862.71 170,300.00 175,400.00 180-117 VACATION COMPENSATION 0.00 0.00 2,600.00 1,900.00 180-125 LONGEVITY PAY 0.00 1,136.00 1,148.00 1,300.00 180-128 AUTO ALLOWANCE 3,500.00 5,250.00 6,000.00 6,000.00 180-129 CELL PHONE ALLOWANCE 350.00 1,050.00 1,200.00 1,200.00 180-130 FICA 4,397.04 11,662.64 13,900.00 14,100.00 180-140 RETIREMENT 5,051.52 12,214.77 15,000.00 15,900.00 180-150 HEALTH INSURANCE 4,558.50 16,047.37 19,500.00 19,500.00 180-160 WORKER'S COMPENSATION 0.00 3,000.05 1,200.00 1,300.00 180-170 T W C 0.00 272.61 300.00 500.00 TOTAL 51-SALARIES AND BENEFITS 79,917.25 197,496.15 231,148.00 237,100.00 52-SUPPLIES AND MATERIALS 180-201 OFFICE SUPPLIES 0.00 691.41 1,500.00 2,000.00 180-235 DUES & SUBSCRIPTIONS 0.00 140.00 1,400.00 1,800.00 180-240 CONFERENCES & TRAINING 0.00 340.00 5,000.00 6,000.00 180-250 TOOLS & EQUIPMENT 0.00 0.00 500.00 200.00 180-255 WEARING APPAREL 0.00 263.54 500.00 800.00 180-260 SAFETY EQUIPMENT 0.00 0.00 600.00 600.00 180-280 COMPUTER SUPPLIES 0.00 3,934.55 2,900.00 8,200.00 180-285 FURNITURE & FIXTURES 0.00 0.00 6,300.00 2,300.00 TOTAL 52-SUPPLIES AND MATERIALS 0.00 5,369.50 18,700.00 21,900.00 53-MAINTENANCE AND OPERAT 180-320 MOTOR VEHICLE FUEL 0.00 81.45 1,750.00 1,750.00 180-325 R&M MOTOR VEHICLE 0.00 275.46 1,500.00 1,500.00 180-332 OFFICE MACHINE LEASE 0.00 1,820.31 2,000.00 2,000.00 TOTAL 53-MAINTENANCE AND OPERAT 0.00 2,177.22 5,250.00 5,250.00 54-CONTRACT SERVICES 180-430 PROFESSIONAL SERVICES 0.00 0.00 4,000.00 7,000.00 180-440 ENGINEERING/ARCHITECTURAL 0.00 0.00 20,000.00 60,000.00 180-450 TECHNICAL SUPPORT 0.00 1,875.68 2,000.00 2,000.00 180-451 ANNUAL SOFTWARE SUPPORT 0.00 3,316.75 7,500.00 10,000.00 TOTAL 54-CONTRACT SERVICES 0.00 5,192.43 33,500.00 79,000.00 27-5440 ENGINEERING/ARCHITECTURAL CURRENT YEAR NOTES: Increased $10K when staff position was taken out of the budget. Increased additional $10K when Annual Software Support was reduced 08.13.20. 27-5451 ANNUAL SOFTWARE SUPPORT CURRENT YEAR NOTES: DECREASED FROM $33,800 TO $10,000 PER CONVERSATION WITH ALINA & TRACY 08.13.20. AMOUNT WAS FOR MODELING SOFTWARE - WHICH (1) MAY BE DEFERRED A YEAR AND/OR (2) MAY BE PAID FOR BY TAP FEES. Page 74 PR O P O S E D Page 103 8-26-2020 09:55 AM CITY OF SANGER PAGE: 8 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 180-INTERNAL SERVICE FUND 27-ENGINEERING 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 60-CAPITAL OUTLAY < $5K ______________ ______________ ______________ ______________ 61-CAPITAL OUTLAY 180-130 VEHICLES 0.00 36,143.80 38,000.00 0.00 TOTAL 61-CAPITAL OUTLAY 0.00 36,143.80 38,000.00 0.00 71-DEPRECIATION ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 27-ENGINEERING 79,917.25 246,379.10 326,598.00 343,250.00 Page 75 PR O P O S E D Page 104 8-26-2020 09:55 AM CITY OF SANGER PAGE: 9 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 180-INTERNAL SERVICE FUND 36-FLEET SERVICES 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 180-110 REGULAR SALARIES 53,811.20 48,852.00 57,500.00 57,500.00 180-117 VACATION COMPENSATION 0.00 0.00 900.00 0.00 180-120 OVERTIME 38.67 298.70 500.00 500.00 180-125 LONGEVITY PAY 156.00 204.00 204.00 300.00 180-129 CELL PHONE ALLOWANCE 600.00 550.00 600.00 600.00 180-130 FICA 3,957.74 3,527.80 4,600.00 4,500.00 180-140 RETIREMENT 4,479.77 3,936.09 5,000.00 5,100.00 180-150 HEALTH INSURANCE 7,832.88 6,527.40 7,800.00 7,800.00 180-160 WORKER'S COMPENSATION 872.00 1,116.23 2,500.00 2,600.00 180-170 T W C 15.00 124.35 100.00 200.00 TOTAL 51-SALARIES AND BENEFITS 71,763.26 65,136.57 79,704.00 79,100.00 52-SUPPLIES AND MATERIALS 180-223 CHEMICAL SUPPLIES 580.30 831.83 1,200.00 1,200.00 180-235 DUES & SUBSCRIPTIONS 25.00 31.79 500.00 500.00 180-245 MECHANIC SHOP SUPPLIES 995.21 779.12 1,200.00 1,200.00 180-250 TOOLS & EQUIPMENT 1,820.42 2,336.26 2,300.00 2,300.00 180-252 MECHANIC SUPPLIES 232.85 121.85 500.00 500.00 180-255 WEARING APPAREL 3,221.60 861.65 1,600.00 1,500.00 180-260 SAFETY EQUIPMENT 105.34 1,092.64 1,400.00 1,400.00 180-280 COMPUTER SUPPLIES 0.00 1,412.48 0.00 0.00 TOTAL 52-SUPPLIES AND MATERIALS 6,980.72 7,467.62 8,700.00 8,600.00 53-MAINTENANCE AND OPERAT 180-320 MOTOR VEHICLE FUEL 795.86 460.24 1,300.00 1,300.00 180-321 OIL & LUBRICANTS 3,098.63 2,939.62 5,500.00 5,500.00 180-325 R & M MOTOR VEHICLE 941.36 1,295.03 1,700.00 1,700.00 180-326 R & M MINOR EQUIPMENT 190.57 4,247.37 4,300.00 4,300.00 180-345 LEASE/PURCHASE EQUIPMENT 711.31 0.00 500.00 500.00 TOTAL 53-MAINTENANCE AND OPERAT 5,737.73 8,942.26 13,300.00 13,300.00 54-CONTRACT SERVICES 180-450 TECHNICAL SUPPORT 729.62 630.69 1,000.00 1,000.00 180-451 ANNUAL SOFTWARE SUPPORT 3,220.60 3,361.46 3,400.00 3,400.00 TOTAL 54-CONTRACT SERVICES 3,950.22 3,992.15 4,400.00 4,400.00 61-CAPITAL OUTLAY 180-145 FLEET EQUIPMENT 3,149.72 0.00 0.00 0.00 TOTAL 61-CAPITAL OUTLAY 3,149.72 0.00 0.00 0.00 Page 76 PR O P O S E D Page 105 8-26-2020 09:55 AM CITY OF SANGER PAGE: 10 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 180-INTERNAL SERVICE FUND 36-FLEET SERVICES 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 71-DEPRECIATION 180-100 DEPRECIATION EXPENSE 2,416.92 0.00 0.00 0.00 TOTAL 71-DEPRECIATION 2,416.92 0.00 0.00 0.00 _______________________________________________________________________________________________________________ TOTAL 36-FLEET SERVICES 93,998.57 85,538.60 106,104.00 105,400.00 Page 77 PR O P O S E D Page 106 8-26-2020 09:55 AM CITY OF SANGER PAGE: 11 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 180-INTERNAL SERVICE FUND 98-FACILITIES 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 52-SUPPLIES AND MATERIALS 180-212 WATER DELIVERY 1,492.49 1,379.67 2,000.00 1,800.00 180-245 JANITORIAL SUPPLIES 694.49 9,681.19 15,000.00 13,500.00 180-255 JANITORIAL APPAREL 0.00 ( 189.90) 0.00 0.00 180-285 FURNITURE & FIXTURES 2,733.00 0.00 0.00 0.00 TOTAL 52-SUPPLIES AND MATERIALS 4,919.98 10,870.96 17,000.00 15,300.00 53-MAINTENANCE AND OPERAT 180-310 R&M BUILDING 45,400.74 32,778.63 51,000.00 49,000.00 TOTAL 53-MAINTENANCE AND OPERAT 45,400.74 32,778.63 51,000.00 49,000.00 54-CONTRACT SERVICES 180-437 JANITORIAL SERVICES 39,605.48 33,680.54 40,000.00 40,000.00 180-439 PEST MANAGEMENT CONTRACT 0.00 0.00 11,000.00 10,000.00 TOTAL 54-CONTRACT SERVICES 39,605.48 33,680.54 51,000.00 50,000.00 55-UTILITIES 180-510 TELEPHONE 21,026.31 20,082.91 22,000.00 20,000.00 180-515 ELECTRIC 71,292.38 53,585.12 85,000.00 80,000.00 180-516 GAS SERVICE 6,704.99 7,525.47 9,000.00 9,000.00 TOTAL 55-UTILITIES 99,023.68 81,193.50 116,000.00 109,000.00 61-CAPITAL OUTLAY 180-140 IMPROVEMENTS 0.00 22,170.00 42,500.00 0.00 TOTAL 61-CAPITAL OUTLAY 0.00 22,170.00 42,500.00 0.00 _______________________________________________________________________________________________________________ TOTAL 98-FACILITIES 188,949.88 180,693.63 277,500.00 223,300.00 Page 78 PR O P O S E D Page 107 8-26-2020 09:55 AM CITY OF SANGER PAGE: 12 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 180-INTERNAL SERVICE FUND 99-NON-DEPARMENTAL 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 180-150 HEALTH INSURANCE 12,122.46 10,879.19 10,000.00 12,000.00 180-151 FIRST STOP HEALTH 0.00 0.00 0.00 7,000.00 180-183 SAFETY & INCENTIVE 5,046.48 3,106.78 12,000.00 6,000.00 TOTAL 51-SALARIES AND BENEFITS 17,168.94 13,985.97 22,000.00 25,000.00 52-SUPPLIES AND MATERIALS 180-210 OFFICE SUPPLIES 696.77 0.00 0.00 0.00 180-220 POSTAGE 34,975.97 29,798.68 35,000.00 35,000.00 TOTAL 52-SUPPLIES AND MATERIALS 35,672.74 29,798.68 35,000.00 35,000.00 53-MAINTENANCE AND OPERAT 180-332 OFFICE MACHINE LEASE 4,355.59 5,521.69 5,000.00 5,000.00 180-397 DAMAGE CLAIMS - REIMBURSE 3,098.15 0.00 10,000.00 0.00 TOTAL 53-MAINTENANCE AND OPERAT 7,453.74 5,521.69 15,000.00 5,000.00 54-CONTRACT SERVICES 180-410 TML INSURANCE 109,972.66 110,678.96 110,000.00 115,000.00 180-420 TAX COLLECTIONS 23,579.20 25,665.84 35,000.00 35,000.00 180-430 PROFESSIONAL SERVICES 46,224.94 25,023.92 30,550.00 30,000.00 180-431 SPAN PROGRAM CONTRIBUTIONS 0.00 0.00 13,200.00 11,600.00 180-435 MEDICALS/PHYSICALS 962.50 130.00 2,000.00 1,500.00 180-436 BACKGROUND CHECKS 268.00 1,484.30 750.00 600.00 180-452 WEBSITE HOSTING FEES 4,188.00 4,491.00 5,000.00 5,000.00 TOTAL 54-CONTRACT SERVICES 185,195.30 167,474.02 196,500.00 198,700.00 60-CAPITAL OUTLAY < $5K ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 99-NON-DEPARMENTAL 245,490.72 216,780.36 268,500.00 263,700.00 Page 79 PR O P O S E D Page 108 8-26-2020 09:55 AM CITY OF SANGER PAGE: 13 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 180-INTERNAL SERVICE FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 1,768,636.96 1,824,166.33 2,206,491.00 2,339,770.00 REVENUES OVER/(UNDER) EXPENDITURES 93.98 ( 71,742.64) ( 84,800.00) 0.00 Page 80 PR O P O S E D Page 109 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 201-GENERAL STORM RECOVERY FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY TRANSFERS 0.00 0.00 0.00 400,000.00 TOTAL REVENUES 0.00 0.00 0.00 400,000.00 EXPENDITURE SUMMARY _______________________________________________________________________________________________________________ REVENUES OVER/(UNDER) EXPENDITURES 0.00 0.00 0.00 400,000.00 Page 81 PR O P O S E D Page 110 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 201-GENERAL STORM RECOVERY FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TRANSFERS 00-4981 TRANSFER FROM GENERAL FUND 0.00 0.00 0.00 400,000.00 TOTAL TRANSFERS 0.00 0.00 0.00 400,000.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 0.00 0.00 0.00 400,000.00 Page 82 PR O P O S E D Page 111 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 201-GENERAL STORM RECOVERY 99-NON-DEPARTMENTAL 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 54-CONTRACT SERVICES ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ Page 83 PR O P O S E D Page 112 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 201-GENERAL STORM RECOVERY 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUES OVER/(UNDER) EXPENDITURES 0.00 0.00 0.00 400,000.00 Page 84 PR O P O S E D Page 113 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 208-ELECTRIC STORM RECOVERY FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY TRANSFERS 0.00 0.00 0.00 152,000.00 TOTAL REVENUES 0.00 0.00 0.00 152,000.00 EXPENDITURE SUMMARY _______________________________________________________________________________________________________________ REVENUES OVER/(UNDER) EXPENDITURES 0.00 0.00 0.00 152,000.00 Page 85 PR O P O S E D Page 114 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 208-ELECTRIC STORM RECOVERY FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TRANSFERS 00-4980 TRANSFER FROM ENTERPRISE FUND 0.00 0.00 0.00 152,000.00 TOTAL TRANSFERS 0.00 0.00 0.00 152,000.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 0.00 0.00 0.00 152,000.00 Page 86 PR O P O S E D Page 115 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 208-ELECTRIC STORM RECOVERY 99-NON-DEPARTMENTAL 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 54-CONTRACT SERVICES ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ Page 87 PR O P O S E D Page 116 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 208-ELECTRIC STORM RECOVERY 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUES OVER/(UNDER) EXPENDITURES 0.00 0.00 0.00 152,000.00 Page 88 PR O P O S E D Page 117 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 41 -4A CORPORATION FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY TAXES 476,743.87 491,222.44 385,000.00 462,500.00 GRANTS 15,000.00 5,000.00 0.00 0.00 INTEREST 5,753.66 2,911.64 1,750.00 4,000.00 TRANSFERS 25,000.00 25,000.00 25,000.00 25,000.00 TOTAL REVENUES 522,497.53 524,134.08 411,750.00 491,500.00 EXPENDITURE SUMMARY 46-ECONOMIC DEVELOPMENT 133,595.21 113,003.09 192,535.00 171,726.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 133,595.21 113,003.09 192,535.00 171,726.00 REVENUES OVER/(UNDER) EXPENDITURES 388,902.32 411,130.99 219,215.00 319,774.00 Page 89 PR O P O S E D Page 118 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 41 -4A CORPORATION FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TAXES 00-4325 STATE SALES TAX 476,743.87 491,222.44 385,000.00 462,500.00 TOTAL TAXES 476,743.87 491,222.44 385,000.00 462,500.00 GRANTS 00-4446 Grant Revenue 15,000.00 5,000.00 0.00 0.00 TOTAL GRANTS 15,000.00 5,000.00 0.00 0.00 INTEREST 00-4800 INTEREST INCOME 5,753.66 2,911.64 1,750.00 4,000.00 TOTAL INTEREST 5,753.66 2,911.64 1,750.00 4,000.00 RENTAL INCOME ______________ ______________ ______________ ______________ TRANSFERS 00-4986 Transfer from 4B 25,000.00 25,000.00 25,000.00 25,000.00 TOTAL TRANSFERS 25,000.00 25,000.00 25,000.00 25,000.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 522,497.53 524,134.08 411,750.00 491,500.00 Page 90 PR O P O S E D Page 119 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 41 -4A CORPORATION 46-ECONOMIC DEVELOPMENT 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 41-110 REGULAR SALARIES 75,414.38 68,336.45 78,100.00 80,400.00 41-117 VACATION COMPENSATION 0.00 0.00 1,500.00 1,200.00 41-125 LONGEVITY PAY 12.00 60.00 60.00 200.00 41-128 AUTO ALLOWANCE 6,000.00 5,250.00 6,000.00 6,000.00 41-129 CELL PHONE ALLOWANCE 600.00 550.00 600.00 600.00 41-130 FICA 6,089.88 5,439.99 6,600.00 6,700.00 41-140 RETIREMENT 6,708.91 5,853.01 7,200.00 7,500.00 41-150 HEALTH INSURANCE 7,832.88 6,527.40 7,800.00 7,800.00 41-160 WORKER'S COMPENSATION ( 20.21) 184.73 400.00 500.00 41-170 T W C 121.24 0.00 100.00 200.00 TOTAL 51-SALARIES AND BENEFITS 102,759.08 92,201.58 108,360.00 111,100.00 52-SUPPLIES AND MATERIALS 41-210 OFFICE SUPPLIES 488.26 451.67 800.00 400.00 41-215 FOOD 0.00 0.00 300.00 0.00 41-226 MARKETING & PROMOTION 7,797.55 3,465.15 12,000.00 20,000.00 41-235 DUES & SUBSCRIPTIONS 1,709.00 1,307.92 2,000.00 2,000.00 41-240 CONFERENCES AND TRAINING 2,645.67 1,990.54 5,000.00 5,000.00 41-280 COMPUTER SUPPLIES 0.00 1,572.44 500.00 250.00 TOTAL 52-SUPPLIES AND MATERIALS 12,640.48 8,787.72 20,600.00 27,650.00 53-MAINTENANCE AND OPERAT 41-310 R & M BUILDING 0.00 0.00 5,000.00 5,000.00 41-332 OFFICE MACHINE LEASE 996.83 808.31 825.00 601.00 TOTAL 53-MAINTENANCE AND OPERAT 996.83 808.31 5,825.00 5,601.00 54-CONTRACT SERVICES 41-425 LEGAL EXPENSE 0.00 0.00 0.00 1,000.00 41-430 PROFESSIONAL SERVICE 525.00 8,109.00 10,000.00 25,000.00 41-450 TECHNICAL SUPPORT 4,647.00 1,566.48 1,000.00 500.00 41-451 ANNUAL SOFTWARE SUPPORT ( 1,350.00) 0.00 1,750.00 875.00 41-455 COMPREHENSIVE PLAN UPDATE 0.00 1,530.00 45,000.00 0.00 TOTAL 54-CONTRACT SERVICES 3,822.00 11,205.48 57,750.00 27,375.00 55-UTILITIES 41-515 ELECTRIC 1,434.00 0.00 0.00 0.00 41-516 GAS SERVICE 204.62 0.00 0.00 0.00 TOTAL 55-UTILITIES 1,638.62 0.00 0.00 0.00 Page 91 PR O P O S E D Page 120 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 41 -4A CORPORATION 46-ECONOMIC DEVELOPMENT 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 56-GRANT EXPENSES ______________ ______________ ______________ ______________ 60-CAPITAL OUTLAY < $5K ______________ ______________ ______________ ______________ 61-CAPITAL OUTLAY ______________ ______________ ______________ ______________ 71-DEPRECIATION ______________ ______________ ______________ ______________ 70-DEBT PAYMENTS 41-099 INTEREST EXPENSE 11,738.20 0.00 0.00 0.00 TOTAL 70-DEBT PAYMENTS 11,738.20 0.00 0.00 0.00 _______________________________________________________________________________________________________________ TOTAL 46-ECONOMIC DEVELOPMENT 133,595.21 113,003.09 192,535.00 171,726.00 Page 92 PR O P O S E D Page 121 8-26-2020 09:55 AM CITY OF SANGER PAGE: 5 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 41 -4A CORPORATION 74-TRANSFERS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 74-TRANSFERS ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ Page 93 PR O P O S E D Page 122 8-26-2020 09:55 AM CITY OF SANGER PAGE: 6 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 41 -4A CORPORATION 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 133,595.21 113,003.09 192,535.00 171,726.00 REVENUES OVER/(UNDER) EXPENDITURES 388,902.32 411,130.99 219,215.00 319,774.00 Page 94 PR O P O S E D Page 123 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 42 -4B CORPORATION FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY TAXES 445,371.21 491,222.44 385,000.00 462,500.00 INTEREST 3,417.01 4,134.00 1,000.00 5,000.00 TOTAL REVENUES 448,788.22 495,356.44 386,000.00 467,500.00 EXPENDITURE SUMMARY 74-TRANSFERS 237,500.00 237,500.00 237,500.00 237,500.00 76-4B FUND 18,614.30 830.00 90,000.00 75,025.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 256,114.30 238,330.00 327,500.00 312,525.00 REVENUES OVER/(UNDER) EXPENDITURES 192,673.92 257,026.44 58,500.00 154,975.00 Page 95 PR O P O S E D Page 124 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 42 -4B CORPORATION FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TAXES 00-4325 STATE SALES TAX 445,371.21 491,222.44 385,000.00 462,500.00 TOTAL TAXES 445,371.21 491,222.44 385,000.00 462,500.00 INTEREST 00-4800 INTEREST INCOME 3,417.01 4,134.00 1,000.00 5,000.00 TOTAL INTEREST 3,417.01 4,134.00 1,000.00 5,000.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 448,788.22 495,356.44 386,000.00 467,500.00 Page 96 PR O P O S E D Page 125 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 42 -4B CORPORATION 74-TRANSFERS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 74-TRANSFERS 42-403 TRANSFER TO DSF 212,500.00 212,500.00 212,500.00 212,500.00 42-441 TRANSFER TO 4A (ADMIN) 25,000.00 25,000.00 25,000.00 25,000.00 TOTAL 74-TRANSFERS 237,500.00 237,500.00 237,500.00 237,500.00 _______________________________________________________________________________________________________________ TOTAL 74-TRANSFERS 237,500.00 237,500.00 237,500.00 237,500.00 Page 97 PR O P O S E D Page 126 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 42 -4B CORPORATION 76-4B FUND 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 52-SUPPLIES AND MATERIALS 42-210 OFFICE SUPPLIES 0.00 0.00 0.00 400.00 42-226 MARKETING & PROMOTION 0.00 0.00 0.00 10,000.00 42-235 DUES & SUBSCRIPTIONS 0.00 0.00 0.00 600.00 42-240 CONFERENCES & TRAINING 0.00 0.00 0.00 800.00 42-280 COMPUTER SUPPLIES 0.00 0.00 0.00 250.00 TOTAL 52-SUPPLIES AND MATERIALS 0.00 0.00 0.00 12,050.00 53-MAINTENANCE AND OPERAT 42-332 OFFICE MACHINE LEASE 0.00 0.00 0.00 600.00 TOTAL 53-MAINTENANCE AND OPERAT 0.00 0.00 0.00 600.00 54-CONTRACT SERVICES 42-425 LEGAL EXPENSE 0.00 0.00 500.00 1,000.00 42-430 PROFESSIONAL SERVICE 0.00 0.00 0.00 10,000.00 42-450 TECHNICAL SUPPORT 0.00 0.00 0.00 500.00 42-451 ANNUAL SOFTWARE SUPPORT 0.00 0.00 0.00 875.00 42-455 COMPREHENSIVE PLAN UPDATE 0.00 830.00 40,000.00 0.00 42-457 BUSINESS RELIEF PROGRAM 0.00 0.00 25,000.00 0.00 TOTAL 54-CONTRACT SERVICES 0.00 830.00 65,500.00 12,375.00 61-CAPITAL OUTLAY 42-115 SPECIAL PROJECTS 18,614.30 0.00 0.00 0.00 42-116 COMMUNITY PROJECTS 0.00 0.00 24,500.00 50,000.00 TOTAL 61-CAPITAL OUTLAY 18,614.30 0.00 24,500.00 50,000.00 65-CAPITAL PROJECTS ______________ ______________ ______________ ______________ 70-DEBT PAYMENTS ______________ ______________ ______________ ______________ 74-TRANSFERS ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 76-4B FUND 18,614.30 830.00 90,000.00 75,025.00 Page 98 PR O P O S E D Page 127 8-26-2020 09:55 AM CITY OF SANGER PAGE: 5 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 42 -4B CORPORATION 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 256,114.30 238,330.00 327,500.00 312,525.00 REVENUES OVER/(UNDER) EXPENDITURES 192,673.92 257,026.44 58,500.00 154,975.00 Page 99 PR O P O S E D Page 128 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 432-BEAUTIFICATION FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY 32-PARKS 0.00 0.00 500.00 500.00 TOTAL REVENUES 0.00 0.00 500.00 500.00 EXPENDITURE SUMMARY 32-PARKS 0.00 0.00 6,000.00 6,000.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 6,000.00 6,000.00 REVENUES OVER/(UNDER) EXPENDITURES 0.00 0.00 ( 5,500.00) ( 5,500.00) Page 100 PR O P O S E D Page 129 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 432-BEAUTIFICATION FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 32-PARKS 00-4117 Park Revenue 0.00 0.00 500.00 500.00 TOTAL 32-PARKS 0.00 0.00 500.00 500.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 0.00 0.00 500.00 500.00 Page 101 PR O P O S E D Page 130 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 432-BEAUTIFICATION FUND 32-PARKS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 52-SUPPLIES AND MATERIALS 432-271 BANNER ACCOUNT 0.00 0.00 6,000.00 6,000.00 TOTAL 52-SUPPLIES AND MATERIALS 0.00 0.00 6,000.00 6,000.00 _______________________________________________________________________________________________________________ TOTAL 32-PARKS 0.00 0.00 6,000.00 6,000.00 Page 102 PR O P O S E D Page 131 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 432-BEAUTIFICATION FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 6,000.00 6,000.00 REVENUES OVER/(UNDER) EXPENDITURES 0.00 0.00 ( 5,500.00) ( 5,500.00) Page 103 PR O P O S E D Page 132 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 442-LIBRARY RESTRICTED FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY LIBRARY 0.00 0.00 200.00 0.00 INTEREST 369.29 323.55 200.00 350.00 TOTAL REVENUES 369.29 323.55 400.00 350.00 REVENUES OVER/(UNDER) EXPENDITURES 369.29 323.55 400.00 350.00 Page 104 PR O P O S E D Page 133 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 442-LIBRARY RESTRICTED FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ LIBRARY 00-4242 LIBRARY REVENUE 0.00 0.00 200.00 0.00 TOTAL LIBRARY 0.00 0.00 200.00 0.00 INTEREST 00-4800 INTEREST INCOME 369.29 323.55 200.00 350.00 TOTAL INTEREST 369.29 323.55 200.00 350.00 MISCELLANEOUS ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL REVENUES 369.29 323.55 400.00 350.00 Page 105 PR O P O S E D Page 134 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 442-LIBRARY RESTRICTED FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUES OVER/(UNDER) EXPENDITURES 369.29 323.55 400.00 350.00 Page 106 PR O P O S E D Page 135 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 450-PARKLAND DEDICATION FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY LICENSES & PERMITS 40,134.00 49,772.00 65,000.00 50,000.00 TOTAL REVENUES 40,134.00 49,772.00 65,000.00 50,000.00 EXPENDITURE SUMMARY _______________________________________________________________________________________________________________ REVENUES OVER/(UNDER) EXPENDITURES 40,134.00 49,772.00 65,000.00 50,000.00 Page 107 PR O P O S E D Page 136 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 450-PARKLAND DEDICATION FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ LICENSES & PERMITS 00-4524 PARKLAND DEDICATION FEE 40,134.00 49,772.00 65,000.00 50,000.00 TOTAL LICENSES & PERMITS 40,134.00 49,772.00 65,000.00 50,000.00 INTEREST ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL REVENUES 40,134.00 49,772.00 65,000.00 50,000.00 Page 108 PR O P O S E D Page 137 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 450-PARKLAND DEDICATION FUND PARKS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 61-CAPITAL OUTLAY ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ Page 109 PR O P O S E D Page 138 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 450-PARKLAND DEDICATION FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUES OVER/(UNDER) EXPENDITURES 40,134.00 49,772.00 65,000.00 50,000.00 Page 110 PR O P O S E D Page 139 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 451-ROADWAY IMPACT FEE FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY LICENSES & PERMITS 280,771.96 299,042.17 100,000.00 250,000.00 TOTAL REVENUES 280,771.96 299,042.17 100,000.00 250,000.00 EXPENDITURE SUMMARY _______________________________________________________________________________________________________________ REVENUES OVER/(UNDER) EXPENDITURES 280,771.96 299,042.17 100,000.00 250,000.00 Page 111 PR O P O S E D Page 140 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 451-ROADWAY IMPACT FEE FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ LICENSES & PERMITS 00-4525 ROADWAY IMPACT FEES 280,771.96 299,042.17 100,000.00 250,000.00 TOTAL LICENSES & PERMITS 280,771.96 299,042.17 100,000.00 250,000.00 INTEREST ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL REVENUES 280,771.96 299,042.17 100,000.00 250,000.00 Page 112 PR O P O S E D Page 141 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 451-ROADWAY IMPACT FEE FUND STREETS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 61-CAPITAL OUTLAY ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ Page 113 PR O P O S E D Page 142 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 451-ROADWAY IMPACT FEE FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUES OVER/(UNDER) EXPENDITURES 280,771.96 299,042.17 100,000.00 250,000.00 Page 114 PR O P O S E D Page 143 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 470-COURT SECURITY FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY FINES & FORFEITURES 1,175.91 825.48 1,500.00 800.00 TOTAL REVENUES 1,175.91 825.48 1,500.00 800.00 EXPENDITURE SUMMARY 26-MUNICIPAL COURT 20.21 0.00 1,500.00 800.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 20.21 0.00 1,500.00 800.00 REVENUES OVER/(UNDER) EXPENDITURES 1,155.70 825.48 0.00 0.00 Page 115 PR O P O S E D Page 144 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 470-COURT SECURITY FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ FINES & FORFEITURES 00-4616 COURT SECURITY FEES 1,175.91 825.48 1,500.00 800.00 TOTAL FINES & FORFEITURES 1,175.91 825.48 1,500.00 800.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 1,175.91 825.48 1,500.00 800.00 Page 116 PR O P O S E D Page 145 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 470-COURT SECURITY FUND 26-MUNICIPAL COURT 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 51-SALARIES AND BENEFITS 470-115 COURT SECURITY 20.21 0.00 1,500.00 800.00 TOTAL 51-SALARIES AND BENEFITS 20.21 0.00 1,500.00 800.00 _______________________________________________________________________________________________________________ TOTAL 26-MUNICIPAL COURT 20.21 0.00 1,500.00 800.00 Page 117 PR O P O S E D Page 146 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 470-COURT SECURITY FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 20.21 0.00 1,500.00 800.00 REVENUES OVER/(UNDER) EXPENDITURES 1,155.70 825.48 0.00 0.00 Page 118 PR O P O S E D Page 147 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 471-COURT TECHNOLOGY FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY FINES & FORFEITURES 1,567.89 829.57 1,500.00 800.00 TOTAL REVENUES 1,567.89 829.57 1,500.00 800.00 EXPENDITURE SUMMARY 26-MUNICIPAL COURT 1,573.32 720.74 1,500.00 800.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 1,573.32 720.74 1,500.00 800.00 REVENUES OVER/(UNDER) EXPENDITURES ( 5.43) 108.83 0.00 0.00 Page 119 PR O P O S E D Page 148 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 471-COURT TECHNOLOGY FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ FINES & FORFEITURES 00-4624 COURT TECHNOLOGY FEE 1,567.89 829.57 1,500.00 800.00 TOTAL FINES & FORFEITURES 1,567.89 829.57 1,500.00 800.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 1,567.89 829.57 1,500.00 800.00 Page 120 PR O P O S E D Page 149 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 471-COURT TECHNOLOGY FUND 26-MUNICIPAL COURT 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 57-MUNICIPAL FEES 471-724 TECHNOLOGY FUND EXPENSE 1,573.32 720.74 1,500.00 800.00 TOTAL 57-MUNICIPAL FEES 1,573.32 720.74 1,500.00 800.00 _______________________________________________________________________________________________________________ TOTAL 26-MUNICIPAL COURT 1,573.32 720.74 1,500.00 800.00 Page 121 PR O P O S E D Page 150 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 471-COURT TECHNOLOGY FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 1,573.32 720.74 1,500.00 800.00 REVENUES OVER/(UNDER) EXPENDITURES ( 5.43) 108.83 0.00 0.00 Page 122 PR O P O S E D Page 151 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 475-CHILD SAFETY FEE FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY FINES & FORFEITURES 9,279.07 9,348.56 9,000.00 9,000.00 TOTAL REVENUES 9,279.07 9,348.56 9,000.00 9,000.00 EXPENDITURE SUMMARY 20-POLICE 0.00 0.00 9,000.00 9,000.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 9,000.00 9,000.00 REVENUES OVER/(UNDER) EXPENDITURES 9,279.07 9,348.56 0.00 0.00 Page 123 PR O P O S E D Page 152 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 475-CHILD SAFETY FEE FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ FINES & FORFEITURES 00-4051 CHILD SAFETY FEES 9,279.07 9,348.56 9,000.00 9,000.00 TOTAL FINES & FORFEITURES 9,279.07 9,348.56 9,000.00 9,000.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 9,279.07 9,348.56 9,000.00 9,000.00 Page 124 PR O P O S E D Page 153 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 475-CHILD SAFETY FEE FUND 20-POLICE 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 57-MUNICIPAL FEES 475-760 CHILD SAFETY FEE EXPENSES 0.00 0.00 9,000.00 9,000.00 TOTAL 57-MUNICIPAL FEES 0.00 0.00 9,000.00 9,000.00 _______________________________________________________________________________________________________________ TOTAL 20-POLICE 0.00 0.00 9,000.00 9,000.00 Page 125 PR O P O S E D Page 154 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 475-CHILD SAFETY FEE FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 9,000.00 9,000.00 REVENUES OVER/(UNDER) EXPENDITURES 9,279.07 9,348.56 0.00 0.00 Page 126 PR O P O S E D Page 155 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 620-POLICE DONATIONS FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY DONATIONS 0.00 2,000.00 2,500.00 2,500.00 TOTAL REVENUES 0.00 2,000.00 2,500.00 2,500.00 EXPENDITURE SUMMARY 20-POLICE 0.00 0.00 2,500.00 2,500.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 2,500.00 2,500.00 REVENUES OVER/(UNDER) EXPENDITURES 0.00 2,000.00 0.00 0.00 Page 127 PR O P O S E D Page 156 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 620-POLICE DONATIONS FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ DONATIONS 00-4220 Police Donations 0.00 2,000.00 2,500.00 2,500.00 TOTAL DONATIONS 0.00 2,000.00 2,500.00 2,500.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 0.00 2,000.00 2,500.00 2,500.00 Page 128 PR O P O S E D Page 157 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 620-POLICE DONATIONS FUND 20-POLICE 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 52-SUPPLIES AND MATERIALS 620-201 DONATION FUND EXPENDITURES 0.00 0.00 2,500.00 2,500.00 TOTAL 52-SUPPLIES AND MATERIALS 0.00 0.00 2,500.00 2,500.00 _______________________________________________________________________________________________________________ TOTAL 20-POLICE 0.00 0.00 2,500.00 2,500.00 Page 129 PR O P O S E D Page 158 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 620-POLICE DONATIONS FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 2,500.00 2,500.00 REVENUES OVER/(UNDER) EXPENDITURES 0.00 2,000.00 0.00 0.00 Page 130 PR O P O S E D Page 159 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 624-FIRE DONATIONS FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY DONATIONS 100.00 50.00 1,000.00 1,000.00 TOTAL REVENUES 100.00 50.00 1,000.00 1,000.00 EXPENDITURE SUMMARY 24-FIRE 0.00 0.00 2,275.00 1,000.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 2,275.00 1,000.00 REVENUES OVER/(UNDER) EXPENDITURES 100.00 50.00 ( 1,275.00) 0.00 Page 131 PR O P O S E D Page 160 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 624-FIRE DONATIONS FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ DONATIONS 00-4224 Fire Donations 100.00 50.00 1,000.00 1,000.00 TOTAL DONATIONS 100.00 50.00 1,000.00 1,000.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 100.00 50.00 1,000.00 1,000.00 Page 132 PR O P O S E D Page 161 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 624-FIRE DONATIONS FUND 24-FIRE 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 52-SUPPLIES AND MATERIALS 624-201 DONATION FUND EXPENDITURES 0.00 0.00 2,275.00 1,000.00 TOTAL 52-SUPPLIES AND MATERIALS 0.00 0.00 2,275.00 1,000.00 _______________________________________________________________________________________________________________ TOTAL 24-FIRE 0.00 0.00 2,275.00 1,000.00 Page 133 PR O P O S E D Page 162 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 624-FIRE DONATIONS FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 2,275.00 1,000.00 REVENUES OVER/(UNDER) EXPENDITURES 100.00 50.00 ( 1,275.00) 0.00 Page 134 PR O P O S E D Page 163 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 632-PARK DONATIONS FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY DONATIONS 525.00 0.00 500.00 500.00 TOTAL REVENUES 525.00 0.00 500.00 500.00 EXPENDITURE SUMMARY 32-PARKS 0.00 0.00 0.00 500.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 0.00 500.00 REVENUES OVER/(UNDER) EXPENDITURES 525.00 0.00 500.00 0.00 Page 135 PR O P O S E D Page 164 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 632-PARK DONATIONS FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ DONATIONS 00-4232 Park Donations 525.00 0.00 500.00 500.00 TOTAL DONATIONS 525.00 0.00 500.00 500.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 525.00 0.00 500.00 500.00 Page 136 PR O P O S E D Page 165 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 632-PARK DONATIONS FUND 32-PARKS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 52-SUPPLIES AND MATERIALS 632-201 DONATION FUND EXPENDITURES 0.00 0.00 0.00 500.00 TOTAL 52-SUPPLIES AND MATERIALS 0.00 0.00 0.00 500.00 _______________________________________________________________________________________________________________ TOTAL 32-PARKS 0.00 0.00 0.00 500.00 Page 137 PR O P O S E D Page 166 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 632-PARK DONATIONS FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 0.00 500.00 REVENUES OVER/(UNDER) EXPENDITURES 525.00 0.00 500.00 0.00 Page 138 PR O P O S E D Page 167 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 642-LIBRARY DONATIONS FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY LIBRARY 394.00 50.00 500.00 500.00 TOTAL REVENUES 394.00 50.00 500.00 500.00 EXPENDITURE SUMMARY 42-LIBRARY 0.00 0.00 0.00 500.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 0.00 500.00 REVENUES OVER/(UNDER) EXPENDITURES 394.00 50.00 500.00 0.00 Page 139 PR O P O S E D Page 168 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 642-LIBRARY DONATIONS FUND FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ LIBRARY 00-4242 LIBRARY DONATIONS 394.00 50.00 500.00 500.00 TOTAL LIBRARY 394.00 50.00 500.00 500.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 394.00 50.00 500.00 500.00 Page 140 PR O P O S E D Page 169 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 642-LIBRARY DONATIONS FUND 42-LIBRARY 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 52-SUPPLIES AND MATERIALS 642-201 DONATION FUND EXPENDITURES 0.00 0.00 0.00 500.00 TOTAL 52-SUPPLIES AND MATERIALS 0.00 0.00 0.00 500.00 _______________________________________________________________________________________________________________ TOTAL 42-LIBRARY 0.00 0.00 0.00 500.00 Page 141 PR O P O S E D Page 170 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 642-LIBRARY DONATIONS FUND 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES 0.00 0.00 0.00 500.00 REVENUES OVER/(UNDER) EXPENDITURES 394.00 50.00 500.00 0.00 Page 142 PR O P O S E D Page 171 8-26-2020 09:55 AM CITY OF SANGER PAGE: 1 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 840-ENT. CAPITAL PROJECTS FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 ACCT# ACCOUNT NAME ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ REVENUE SUMMARY TAP FEES 494,550.00 874,300.00 600,000.00 0.00 INTEREST 42,846.46 49,881.37 6,250.00 0.00 MISCELLANEOUS 0.00 0.00 0.00 5,000,000.00 TRANSFERS 156,800.04 130,666.70 156,800.00 447,142.00 TOTAL REVENUES 694,196.50 1,054,848.07 763,050.00 5,447,142.00 EXPENDITURE SUMMARY 50-WATER 0.00 357,598.27 1,375,000.00 2,600,000.00 54-WASTE WATER 0.00 1,348,246.36 3,180,625.00 3,650,000.00 58-ELECTRIC 0.00 12,240.00 0.00 1,000,000.00 70-DEBT SERVICE ( 56,845.90) 0.00 0.00 0.00 74-TRANSFERS 0.00 423,682.00 423,682.40 0.00 _______________________________________________________________________________________________________________ TOTAL EXPENDITURES ( 56,845.90) 2,141,766.63 4,979,307.40 7,250,000.00 REVENUES OVER/(UNDER) EXPENDITURES 751,042.40 ( 1,086,918.56) ( 4,216,257.40) ( 1,802,858.00) Page 143 PR O P O S E D Page 172 8-26-2020 09:55 AM CITY OF SANGER PAGE: 2 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 840-ENT. CAPITAL PROJECTS FINANCIAL SUMMARY 2018-2019 2019-2020 2019-2020 2020-2021 REVENUES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TAP FEES 00-4131 WATER TAPS 210,050.00 370,050.00 260,000.00 0.00 00-4132 SEWER TAPS 284,500.00 504,250.00 340,000.00 0.00 TOTAL TAP FEES 494,550.00 874,300.00 600,000.00 0.00 GRANTS ______________ ______________ ______________ ______________ INTEREST 00-4800 Interest Income 42,846.46 49,881.37 6,250.00 0.00 TOTAL INTEREST 42,846.46 49,881.37 6,250.00 0.00 MISCELLANEOUS 00-4970 BOND PROCEEDS 0.00 0.00 0.00 5,000,000.00 TOTAL MISCELLANEOUS 0.00 0.00 0.00 5,000,000.00 TRANSFERS 00-4980 TRANSFER FROM ENTERPRISE FUND 156,800.04 130,666.70 156,800.00 447,142.00 TOTAL TRANSFERS 156,800.04 130,666.70 156,800.00 447,142.00 _______________________________________________________________________________________________________________ TOTAL REVENUES 694,196.50 1,054,848.07 763,050.00 5,447,142.00 Page 144 PR O P O S E D Page 173 8-26-2020 09:55 AM CITY OF SANGER PAGE: 3 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 840-ENT. CAPITAL PROJECTS 50-WATER 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 65-CAPITAL PROJECTS 840-526 FM 455 RELOCATION OF UTILITIES 0.00 0.00 1,250,000.00 2,350,000.00 840-526.ENGINEERING: FM 455 RELOCATE 0.00 45,375.27 0.00 0.00 840-529 RELOCATION OF UTILITIES: I-35 0.00 0.00 125,000.00 250,000.00 840-530 WELL #6 REHAB PROJECT 0.00 157,535.00 0.00 0.00 840-532 ACKER G S T REHAB PROJECT 0.00 53,132.00 0.00 0.00 840-533 COWLING G S T REHAB PROJECT 0.00 101,556.00 0.00 0.00 TOTAL 65-CAPITAL PROJECTS 0.00 357,598.27 1,375,000.00 2,600,000.00 50-6526 FM 455 RELOCATION OF UTILICURRENT YEAR NOTES: ADJUSTED PER MEETING WITH ALINA 08/12/20 - INCREASED $250K _______________________________________________________________________________________________________________ TOTAL 50-WATER 0.00 357,598.27 1,375,000.00 2,600,000.00 Page 145 PR O P O S E D Page 174 8-26-2020 09:55 AM CITY OF SANGER PAGE: 4 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 840-ENT. CAPITAL PROJECTS 54-WASTE WATER 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 54-CONTRACT SERVICES 840-431 BOLIVAR ST WW REHAB PROJECT 0.00 392,236.00 0.00 0.00 TOTAL 54-CONTRACT SERVICES 0.00 392,236.00 0.00 0.00 65-CAPITAL PROJECTS 840-520 NEW SEWER PLANT 0.00 0.00 1,000,000.00 0.00 840-520.ENGINEERING: NEW SEWER PLANT 0.00 15,035.58 0.00 0.00 840-520.CONSTRUCTION: NEW SEWER PLANT 0.00 795,707.77 0.00 0.00 840-523 RAILROAD LIFT STATION 0.00 0.00 100,000.00 300,000.00 840-525 WWTP OUTFALL PIPELINE 0.00 0.00 300,000.00 500,000.00 840-525.ENGINEERING: WWTP PIPELINE 0.00 99,059.23 0.00 0.00 840-525.OTHER: WWTP PIPELINE 0.00 832.50 0.00 0.00 840-526 FM455 RELOCATION OF UTILITIES 0.00 0.00 1,250,000.00 2,350,000.00 840-526.ENGINEERING: FM 455 RELOCATE 0.00 45,375.28 0.00 0.00 840-529 RELOCATION OF UTILITIES: I-35 0.00 0.00 125,000.00 250,000.00 840-531 BOLIVAR ST WW REHAB 0.00 0.00 405,625.00 0.00 840-534 WWTP BAR SCREEN 0.00 0.00 0.00 250,000.00 TOTAL 65-CAPITAL PROJECTS 0.00 956,010.36 3,180,625.00 3,650,000.00 54-6526 FM455 RELOCATION OF UTILITCURRENT YEAR NOTES: ADJUSTED PER MEETING WITH ALINA 08/12/20 - INCREASED $250K _______________________________________________________________________________________________________________ TOTAL 54-WASTE WATER 0.00 1,348,246.36 3,180,625.00 3,650,000.00 Page 146 PR O P O S E D Page 175 8-26-2020 09:55 AM CITY OF SANGER PAGE: 5 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 840-ENT. CAPITAL PROJECTS 58-ELECTRIC 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 56-GRANT EXPENSES 840-626 FM 455 RELOCATION OF ELECTRIC 0.00 0.00 0.00 1,000,000.00 840-626.ENGINEERING: 455 RELOCATION 0.00 12,240.00 0.00 0.00 TOTAL 56-GRANT EXPENSES 0.00 12,240.00 0.00 1,000,000.00 58-5626 FM 455 RELOCATION OF ELECTCURRENT YEAR NOTES: ADJUSTED PER MEETING WITH ALINA 08/12/20 - REDUCED $500K _______________________________________________________________________________________________________________ TOTAL 58-ELECTRIC 0.00 12,240.00 0.00 1,000,000.00 Page 147 PR O P O S E D Page 176 8-26-2020 09:55 AM CITY OF SANGER PAGE: 6 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 840-ENT. CAPITAL PROJECTS 70-DEBT SERVICE 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 54-CONTRACT SERVICES ______________ ______________ ______________ ______________ 70-DEBT PAYMENTS 840-000 AMORTIZATION EXPENSE ( 56,845.90) 0.00 0.00 0.00 TOTAL 70-DEBT PAYMENTS ( 56,845.90) 0.00 0.00 0.00 72-NON DEPARTMENTAL ______________ ______________ ______________ ______________ _______________________________________________________________________________________________________________ TOTAL 70-DEBT SERVICE ( 56,845.90) 0.00 0.00 0.00 Page 148 PR O P O S E D Page 177 8-26-2020 09:55 AM CITY OF SANGER PAGE: 7 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 840-ENT. CAPITAL PROJECTS 74-TRANSFERS 2018-2019 2019-2020 2019-2020 2020-2021 DEPARTMENTAL EXPENDITURES ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ 74-TRANSFERS 840-404 TRANSFER TO CIP FUND 0.00 423,682.00 423,682.40 0.00 TOTAL 74-TRANSFERS 0.00 423,682.00 423,682.40 0.00 _______________________________________________________________________________________________________________ TOTAL 74-TRANSFERS 0.00 423,682.00 423,682.40 0.00 Page 149 PR O P O S E D Page 178 8-26-2020 09:55 AM CITY OF SANGER PAGE: 8 BUDGET PRESENTATION AS OF: AUGUST 31ST, 2020 840-ENT. CAPITAL PROJECTS 2018-2019 2019-2020 2019-2020 2020-2021 ACTUAL ACTUAL BUDGET PROPOSED _______________________________________________________________________________________________________________ TOTAL EXPENDITURES ( 56,845.90) 2,141,766.63 4,979,307.40 7,250,000.00 REVENUES OVER/(UNDER) EXPENDITURES 751,042.40 ( 1,086,918.56) ( 4,216,257.40) ( 1,802,858.00) Page 150 PR O P O S E D Page 179 2018-2019 2019-2020 2020-2021 Projected Projected Projected Projected Actual Estimate Budget 2021-2022 2022-2023 2023-2024 2024-2025 Capital Projects Fund McReynolds Road Reconstruction 158,085$ 8,250$ -$ -$ -$ -$ -$ Street Rehab - Phase I 185,660 - - - - - - Street Rehab - Phase II - 850,000 - - - - - Street Rehab - Phase III - - 250,000 - - - - Street Rehab - Phase IV - - - 218,000 - - - Street Rehab - Phase V - - - - 201,000 - - Marion Road - Arterial - - - 500,000 500,000 3,500,000 Capital Projects Fund Totals 343,745$ 858,250$ 250,000$ 218,000$ 701,000$ 500,000$ 3,500,000$ Enterprise Capital Projects Fund Wastewater Treatment Plant 2,434,690$ 850,000$ -$ -$ -$ -$ -$ Peach Street Wastewater Rehab 187,345 - - - - - - Bolivar Street Wastewater Rehab - 395,000 - - - - - WWTP Bar Screen Repair 250,000 0 0 0 - Railroad Lift Station 49,182 100,000 300,000 - - 4,000,000 - Relocation/Extension of Utilities along FM 455 78,691 500,000 5,700,000 - - - - Relocation/Extension of Utilities along IH 35 - - 500,000 - - - Outfall Pipeline / Stream Restoration - 100,000 500,000 3,500,000 - - - Enterprise Capital Projects Fund 2,749,908$ 1,945,000$ 7,250,000$ 3,500,000$ -$ 4,000,000$ -$ Total Capital Projects 3,093,653$ 2,803,250$ 7,500,000$ 3,718,000$ 701,000$ 4,500,000$ 3,500,000$ CITY OF SANGER, TEXAS 2020-2021 CAPITAL PROJECTS SUMMARY Page 151 PR O P O S E D Page 180 The City of Sanger, Texas 2020-2021 Annual Budget FINANCIAL MANAGEMENT POLICY Introduction The City of Sanger, Texas financial policies set forth the basic framework for the fiscal management of the City. These policies were developed within the parameters established by applicable provisions of the Texas Local Government Code and the Sanger City Charter. The policies are intended to assist the City Council and city staff in evaluating current activities and proposals for future programs. The policies are to be reviewed on an annual basis and modified to accommodate changing circumstances or conditions. The scope of these policies generally spans accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, expenditure control and debt management, all to make it possible both: (a) to present fairly and with full disclosure the financial position and results of financial operations of the City in conformity to generally accepted accounting principles (GAAP), and (b) to determine and demonstrate compliance with finance- related legal and contractual provisions. It is the goal of the Statement of Financial Management Policies to enable the City to adhere to the principles of sound municipal finance and to continue its long-term stable and positive financial condition. Annual Budget 1. The fiscal year of the City of Sanger shall begin on October 1 of each calendar year and will end on September 30 of the following calendar year. The fiscal year will also be established as the accounting and budget year. 2. The City Manager, prior to August first of each year, shall prepare and submit to the City Secretary the annual budget covering the next fiscal year. The budget shall provide a complete financial plan of all city funds and activities and, except as required by law or the City Charter, shall be in such form as the Council may require. The budget shall contain the following information: a. The City Manager’s budget message outlining the proposed financial policies for the next fiscal year with an explanation of any changes in expenditures from the previous year, any major changes in policies, and a complete statement regarding the financial condition of the City. (Proposition 1 approved at an election held November 7, 2006 and certified by Resolution 11-19-06 adopted November 20, 2006.) b. An estimate of all revenues from taxes and other sources, including the present tax structure, rates, and property valuations for the ensuing year; c. A carefully itemized list of proposed expenses and revenues by fund, service type, and project for the budget year, as compared to actual expenditures and revenues of the last ended fiscal year and the projected final expenditures and revenues for the current fiscal year; d. A description of all outstanding bond indebtedness, showing amount, date of issue, rate of interest, and maturity date; also, any other indebtedness which the City has incurred and which has not been paid; e. A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and the recommended provision for financing; and f. Such other information as is required by City Council or deemed desirable by the City Manager. Page 152 PR O P O S E D Page 181 The City of Sanger, Texas 2020-2021 Annual Budget 3. The City Manager’s budget should assume, for each fund, operating revenues that are equal to or exceed operating expenditures (i.e., a balanced budget). The City Manager’s budget message shall explain the reasons for any fund that reflects operating expenditures exceeding operating revenues. 4. The City Council shall hold a public hearing on the budget, as submitted, at the time and place so advertised in the official newspaper, which will be no less than seven (7) days or more than fifteen (15) days after the date of notice. All interested persons shall be given the opportunity to be heard, either for or against, any item of the proposed budget. 5. The budget and tax rate may be adopted at any regular or special meeting of the Council prior to the beginning of the budgeted fiscal year by a majority vote of two thirds (2/3) quorum. The Council may amend the proposed budget by increasing, decreasing, or removing any programs or amounts, except for expenditures required by law, for debt service, or for estimated cash deficit. No amendment to the budget shall increase the authorized expenditures to an amount greater than the total of estimated income plus funds available from prior years. 6. If the Council fails to adopt a budget by the beginning of the fiscal year, the budget currently in place for the preceding year shall remain in place on a month-to-month basis until such time as a new budget has been adopted. 7. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the City Council shall constitute the official appropriations for the current year and shall constitute the basis of the official levy of the property tax. Under conditions which may arise, the City Council may amend or change the budget to provide for any additional expense. Capital Program 1. The City Manager shall submit a five-year capital improvement program (CIP) as an attachment to the annual budget. The CIP shall induce the following: a. A clear, general summary of its contents; b. A list of all capital improvements which are proposed for the five (5) fiscal years including the budget year, with appropriate supporting information as to the necessity for such improvements; c. Cost estimates, method of financing and recommended time schedules for each improvement; and d. The estimated annual cost of operating and maintaining the facilities to be constructed or acquired. Basis of Accounting and Budgeting 1. The City’s finances shall be accounted for in accordance with generally accepted accounting principles (GAAP) as established by the Governmental Accounting Standards Board (GASB). a. The accounts of the City are organized and operated on the basis of funds and account groups. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained consistent with legal and managerial requirements. Account groups are a reporting device to account for certain assets and liabilities of the governmental funds not recorded directly in those funds. b. Governmental fund types use the flow of current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they are “measurable and available”). “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Substantially all revenues are considered to be susceptible to accrual. Ad valorem, sales, hotel, Page 153 PR O P O S E D Page 182 The City of Sanger, Texas 2020-2021 Annual Budget franchise and tax revenues recorded in the General Fund and ad valorem tax revenues recorded in the Debt Service Fund are recognized under the susceptible to accrual concept. Licenses and permits, charges for services, fines and forfeitures, and miscellaneous revenues (except earnings on investments) are recorded as revenues when received in cash because they are generally not measurable until actually received. Investment earnings are recorded as earned since they are measurable and available. Expenditures are recognized when the related fund liability is incurred, if measurable, except for principal and interest on general long-term debt, which are recorded when due, and compensated absences, which are recorded when payable from currently available financial resources. c. The City utilizes encumbrance accounting for its governmental fund types, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation. d. The City’s proprietary fund types are accounted for on a flow of economic resources measurement focus and use the accrual basis of accounting. Under this method, revenues are recorded when earned, and expenses are recorded at the time liabilities are incurred. 2. The City’s annual budgets shall be prepared and adopted on a basis consistent with generally accepted accounting principles for all governmental and proprietary funds 3. The issuance of Statement 34 by GASB has influenced the creation and reporting of individual funds. GASB 34 essentially mandates dual accounting systems: one for government-wide (i.e. the government as a single entity) reporting and another for individual fund reporting. Under GASB 34 for individual funds, the City will continue utilizing the accounting and budgeting processes as described in paragraphs (1) and (2) of this section. However, because GASB 34 mandates the flow of economic resources measurement focus and accrual basis of accounting for the government-wide reporting, extensive reconciliation must be performed to present aggregated fund information in the government-wide reporting model. Therefore, individual operating funds will be created with the objective of reducing fund to government-wide reconciliation as much as possible. When appropriate, individual funds will be examined as to whether it will be appropriate to account for them as proprietary fund types. Also, the City will limit the use of internal service funds and incorporate the financial transactions of those funds into other governmental funds. Budget Administration 1. All expenses of the City shall be made in accordance with the adopted annual budget. Budgetary control is maintained at the individual expenditure account level by the review of all requisitions of estimated purchase amounts prior to the release of purchase orders to vendors. 2. The following represents the City’s budget amendment policy delineating responsibility and authority for the amendment process. Transfers between expenditure accounts in one department may occur with the approval of the City Manager and Finance Director Transfers between operating departments may occur with the approval of the City manager and Finance Director provided that a department’s total budget is not changed by more than $50,000. Transfers between funds must be accomplished by budget amendment approved by the City Council. Budget amendments calling for new fund appropriations must also be approved by the City Council. Page 154 PR O P O S E D Page 183 The City of Sanger, Texas 2020-2021 Annual Budget Financial Reporting 1. At the close of each fiscal year, and at such other times as it may be deemed necessary, the Council shall direct that an independent audit be made on all accounts of the City by a certified public accountant. The certified public accountant shall have no personal interest directly or indirectly, in the financial affairs of the City or any of its officers and shall report directly to the Council. Upon completion of the audit, a summary of the results thereof shall be placed on file in the City Secretary's office for public record. A copy of the comprehensive financial annual report shall be available at City Hall. 2. The City Manager shall submit to the Council a monthly report of the financial condition of the City by department for the fiscal year-to-date. The financial records of the City will be maintained on a modified accrual basis to support this type of financial management. The City Manager shall make available to the Council the monthly cash disbursements journal of the City of all funds and accounts. Revenues 1. To protect the City’s financial integrity, the City will maintain a diversified and stable revenue system to shelter it from fluctuations in any one revenue source. Recognizing that sales tax is a volatile, unpredictable source of revenue, the City will attempt to reduce its dependence on sales tax revenue. 2. For every annual budget, the City shall levy two property tax rates: operation/ maintenance and debt service. The debt service levy shall be sufficient for meeting all principal and interest payments associated with the City’s outstanding general obligation debt for that budget year. The debt service levy and related debt service expenditures shall be accounted for in the Debt Service Fund. The operation and maintenance levy shall be accounted for in the General Fund. City Council will consider exceeding the rollback rate only after options have been presented by staff to avoid the rollback by increasing revenue from other sources or reducing expenditures. 3. The City will maintain a policy of levying the lowest tax rate on the broadest tax base. Minimal exemptions may be provided to homeowners, senior citizens, and disabled veterans. The City may consider providing tax abatements or other incentives to encourage development. 4. The City will establish user charges and fees at a level that attempts to recover the full cost of providing the service. a. User fees, particularly utility rates, should identify the relative costs of serving different classes of customers. b. Where possible, utility rates should be designed to reduce peak (hour and day) demands on the utility systems. c. The City will make every reasonable attempt to ensure accurate measurement of variables impacting taxes and fees (e.g. verification of business sales tax payments, verification of appraisal district property values, and accuracy of water meters). 5. The City will attempt to maximize the application of its financial resources by obtaining supplementary funding through agreements with other public and private agencies for the provision of public services or the construction of capital improvements. 6. The City will consider market rates and charges levied by other public and private organizations for similar services in establishing tax rates, fees and charges. 7. When developing the annual budget, the City Manager shall project revenues from every source based on actual collections from the preceding year and estimated collections of the current fiscal year, while taking into account known circumstances which will impact revenues for the new fiscal year. The revenue projections for each fund should be made conservatively so that total actual fund revenues exceed budgeted projections. Page 155 PR O P O S E D Page 184 The City of Sanger, Texas 2020-2021 Annual Budget Operating Expenditures 1. Operating expenditures shall be accounted, reported, and budgeted for in the following major categories: a. Operating, Recurring Expenditures i. Salaries and Benefits ii. Supplies and Materials iii. Maintenance and Operations iv. Contractual Services v. Utilities vi. Capital Replacement vii. Other Expenses b. Operating, Non-Recurring Expenditures i. Capital Equipment 2. The annual budget shall appropriate sufficient funds for operating, recurring expenditures necessary to maintain established (i.e. status quo) quality and scope of city services. 3. The City will constantly examine the methods for providing public services in order to reduce operating, recurring expenditures and/or enhance quality and scope of public services with no increase to cost. 4. Salaries and benefits expenditures will reflect the minimum staffing needed to provide established quality and scope of city services. To attract and retain employees necessary for providing high-quality service, the City shall maintain a compensation and benefit package competitive with the public and, when quantifiable, private service industries. 5. Supplies and materials expenditures shall be sufficient for ensuring the optimal productivity of City employees. 6. Maintenance and operations expenditures shall be sufficient for addressing the deterioration of the City’s capital assets to ensure the optimal productivity of the capital assets. Maintenance should be conducted to ensure a relatively stable level of maintenance expenditures for every budget year. 7. Utility expenditure providers shall, when options are available, be selected on the basis of the provider’s competitive pricing and service. 8. The City will utilize contractual services for the provision of city services whenever private contractors can perform the established level of service at less expense to the City. The City will regularly evaluate its agreements with private contractors to ensure the established levels of service are performed at the least expense to the City. 9. Capital equipment is defined as equipment that exceeds $5,000 and has a useful life of at least one year. Bulk purchases of smaller equipment with a useful life of at least one year will be capitalized if the total amount of the purchase exceeds $25,000. Existing capital equipment shall be replaced when needed to ensure the optimal productivity of City employees. 10. Expenditures for additional capital equipment shall be made only to enhance employee productivity, improve quality of service, or expand scope of service. 11. Expenditures for other expenses not included in the categories above shall be made strictly on the basis of economic and business merit, ensuring the best possible return on each dollar spent. 12. To assist in controlling the growth of operating expenditures, operating departments will submit their annual budgets to the City Manager during the budget preparation process. Departments shall provide justification where projected expenditures exceed prior year budgeted amounts. Page 156 PR O P O S E D Page 185 The City of Sanger, Texas 2020-2021 Annual Budget Fund Balance 1. The annual budget shall be presented to City Council with each fund reflecting an ending fund balance which is no less than 25 percent of that fund’s annual operating expenditures. To satisfy the particular needs of individual funds, ending fund balances may be established which exceed the 25 percent minimum. 2. Fund balance that exceeds the minimum level established for each fund may be appropriated for non-recurring capital projects or programs, reserves or as the Council directs. 3. The City will exercise diligence in avoiding the appropriation of fund balance for recurring operating expenditures. In the event fund balance is appropriated for recurring operating expenditures to meet the needs of the Sanger community, the budget document shall include an explanation of the circumstances requiring the appropriation and the methods to be used to arrest the future use of fund balance for operating expenditures. Fund Transfers 1. With the exceptions noted below, there will be no operating transfers between funds. Any costs incurred by one fund to support the operations of another shall be charged directly to the fund. 2. Fund transfers may occur when surplus fund balances are used to support non-recurring capital expenses or when needed to satisfy debt service obligations. 3. Transfers are permitted between funds to support economic development programs. 4. Transfers are permitted from the Enterprise Fund to other funds to cover the cost of operations. Debt Expenditures 1. The City shall have the right and power, except as prohibited by law or the City Charter, to borrow money by whatever method it may deem to be in the public interest. 2. The City shall have the power to borrow money on the credit of the City and to issue general obligation bonds for permanent public improvements or for any other public purpose not prohibited by law and the City Charter and to issue refunding bonds to refinance outstanding bonds previously issued. All such bonds or certificates of obligation shall be issued in conformity with the laws of the State of Texas and shall be used only for purposes for which they were issued. General obligation bonds shall not be issued without an election. In all cases when the City Council shall order an election for the issuance of bonds of the City, it shall, at the same time, state whether or not a tax rate increase is anticipated for the purpose of paying the principal and interest on the bonds and to create a sinking fund for their redemption. 3. The City shall have the power to borrow money for the purpose of constructing, purchasing, improving, extending or repairing public utilities, recreational facilities, or any other self-liquidating municipal function not prohibited by the Constitution and the laws of the State of Texas, and to issue revenue bonds to evidence the obligation created thereby. Such shall be a charge upon and payable from the properties, or interest therein pledged, or the income therefrom, or both. The holders of the revenue bonds shall never have the right to demand payment thereof out of moneys raised or to be raised by taxation. All such bonds shall be issued in conformity with the laws of the State of Texas and shall be used only for the purpose for which they were issued. 4. When needed to minimize annual debt payments, the City will obtain insurance for new debt issues. Capital Project Expenditures Page 157 PR O P O S E D Page 186 The City of Sanger, Texas 2020-2021 Annual Budget 1. The City will develop a multi-year plan for capital projects, which identifies all projects likely to be constructed within a five-year horizon. The multi-year plan will reflect for each project the likely source of funding and attempt to quantify the project’s impact to future operating expenditures. 2. Capital projects will be constructed to: a. Protect or improve the community’s quality of life. b. Protect or enhance the community’s economic vitality. c. Support and service new development. 3. To minimize the issuance of debt, the City will attempt to support capital projects with appropriations from operating revenues or excess fund balances (i.e. “pay-as-you-go”). Purchasing 1. All purchases and contracts over $3,000 shall conform to Chapter 252, Subchapter B of the Local Government Code of Texas, as amended. Purchases of goods or services over $50,000 shall be submitted to the City Council for approval. The adoption of the annual budget gives the City Manger the authority to approve all other purchases for goods or services in accordance with each department’s approved budget. 2. Purchases of goods or services at a total cost of $1,000 or more must be made through the City’s purchase order system. Written purchase orders shall also be used for vendors requiring formal City authorization regardless of dollar amount. 3. Purchases of goods or services at a total cost of less than $1,000 may be made via a written Accounts Payable Voucher, signed and submitted by the applicable Department Director to the Finance Department. 4. All invoices approved for payment by the proper City authorities shall be paid by the Finance Department within thirty (30) calendar days of receipt in accordance with provisions of Article 601f, Section 2 of the State of Texas Civil Statutes. Page 158 PR O P O S E D Page 187 The City of Sanger, Texas 2020-2021 Annual Budget INVESTMENT POLICY **The Sanger City Council approved the City’s Investment Policy on September 16, 2019** POLICY STATEMENT It is the objective of the City of Sanger, Texas (“City”) that the administration of its funds and the investment of those funds shall be handled in the highest public trust. Investments shall be made in a manner which will provide the maximum security of principle invested through limitations and diversification while meeting the daily cash flow needs of the city and conforming to all applicable federal, state, and local statutes, rules and regulations governing the investment of public funds. The receipt of a market rate return will be secondary to the requirements for safety and liquidity. The earning from investments shall be used in a manner that best serves the public trust and interest of the City. This policy serves to satisfy the statutory requirements of defining and adopting a formal investment policy and shall be reviewed annually for modifications. It is the intent of the City to be in compliance with local law and the provisions of Public Funds Investment Act of the Texas Government Code Chapter 2256. SCOPE This Investment Policy applies to the investment activities, all financial assets and funds held by the City of Sanger, Texas. Funds covered and managed by this Investment Policy include: A. General Fund – Used to account for resources traditionally associated with government, which are not required to be accounted for in another fund. B. Debt Service Fund – Used to account for resources to be used for the payment of principle, interest and related costs on debt. C. Enterprise Fund – Used to account for operations that are financed and operated in a manner similar to private business enterprises. D. Capital Improvement Fund – Used to account for resources to enable the acquisition or construction of major capital facilities which are not financed by enterprise funds, internal service funds, or trust funds. E. Special Revenue Funds – Used to account for proceeds from specific revenue sources which are restricted to expenditures for specific purposes. 1. 4A Fund 2. 4B Fund 3. Employee Benefits Fund INVESTMENT OBJECTIVES AND STRATEGY It is the policy of the City that all funds shall be invested in conformance with state and federal regulations, applicable bond ordinance requirements, and adopted Investment Policy. In accordance with the Public Funds Investment Act, the following prioritized primary objectives, in accordance with the Texas Government Code Section 2256.005(d) apply to the City’s investment strategy. Listed in order of their priority, these objectives encompass: A. Suitability – Understanding the suitability of the investment to the financial requirement of the City is important. Any investment eligible in the Investment Policy is suitable for all City funds. B. Safety – Preservation and safety of principal are the primary objectives of the Investment Policy. Investments of the City shall be undertaken in a manner that seeks to insure the preservation of capital in the overall portfolio. To obtain this goal, diversification is required in the portfolio’s Page 159 PR O P O S E D Page 188 The City of Sanger, Texas 2020-2021 Annual Budget composition. The suitability of each investment decision will be made on the basis of these objectives. The City prefers to invest in money market accounts, certificates of deposits, and United States government backed agency discount notes. C. Liquidity – The City’s investment portfolio will remain sufficiently liquid to meet operating requirements that might be reasonably anticipated. The City’s investment portfolio will remain sufficiently liquid and enable it to meet all operating requirements which might be reasonably anticipated. D. Diversification – Investment maturities shall be staggered throughout the budget cycle to provide cash flow based on the anticipated needs of the City. Diversifying the appropriate maturity structure will reduce market cycle risk. Diversification of the portfolio will include diversification by maturity and market sector and will include the use of a number of brokers/dealers for diversification and market coverage. Competitive bidding will be used on each sale and purchase. E. Yield – Attaining a competitive market yield, commensurate with the City’s investment risk constraints and cash flow characteristic of the portfolio, is the desired objective. The City’s investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the City’s risk constraints and the cash flow of the portfolio. “Market rate of return” may be defined as the average yield of the current three-month U.S. Treasury Bill or such other index that most closely matches the average maturity of the portfolio. The City’s objective shall be a reasonably safe yield rate in accordance with payment schedules and other investment goals. Effective cash management is recognized as essential to good fiscal management. Cash management is defined as the process of managing monies in order to ensure maximum cash availability. The City shall maintain a comprehensive cash management program which includes collection of accounts receivable, prudent investment of its available cash, disbursement of payments in accordance with invoice terms and the management of banking services. The City staff will follow the “Prudent Person” statement relating to the standard of care that must be exercised when investing public funds as expressed in the Texas Government Code Section 2256.006(a-b). The Investment Officers shall avoid any transactions that might impair public confidence in the City’s ability to govern effectively. The governing body recognizes that in diversifying the portfolio, occasional measured unrealized losses due to market volatility are inevitable, and must be considered within the context of the overall portfolio’s investment return, provided that adequate diversification has been implemented. The prudence of the investment decision shall be measured in accordance with the tests set forth in the Texas Government Code Section 2256.006(b). It shall be the policy of the City not to invest in speculative instruments such as derivatives. LEGAL LIMITATIONS, RESPONSIBILITIES AND AUTHORITY Direct specific investment parameters for the investment of public funds in Texas are found in the Public Funds Investment Act of the Texas Government Code Section 2256. The Interlocal Cooperation Contracts, Section 791, of the Texas Government Code authorizes local governments to participate in public funds investments in conjunction with other local governments and agencies of the state of Texas. Section 791 along with Section 2256 of the Texas Government Code provides authorization for participation in investment pools to invest public funds jointly with objectives of preservation and safety of principal, liquidity, and yield. Page 160 PR O P O S E D Page 189 The City of Sanger, Texas 2020-2021 Annual Budget DELEGATION OF INVESTMENT AUTHORITY The City Manager and the Finance Director acting on behalf of the City Council are designated as the Investment Officers of the City and are responsible for investment management decisions and activities. The Council is responsible for considering the quality and capability of staff, investment advisors, and consultants involved in investment management and procedures. All participants in the investment process shall seek to act responsibly as custodians of the public trust. The Investment Officers shall develop and maintain written administrative procedures for the operation of the investment program which are consistent with the investment policy. Procedures will include reference to safekeeping, wire transfers, certificates of deposit, and fund accounts. Additional procedures will be documented for the performance of wire transfer agreements; banking services contracts, and other investment related activities. The Investment Officers shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials and staff. The Investment Officers shall designate a staff person as a liaison/deputy in the event circumstances require timely action and the Investment Officers are not available. No officer or designee may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Investment Officers and approved by the City Council. PRUDENCE – STANDARD OF CARE The standard of prudence to be used in the investment function shall be the “prudent person” standard and shall be applied in the context of managing the overall portfolio. The Texas Government Code Section 2256.006(a) states Investments shall be made with judgment and care, under prevailing circumstances, that a person of prudence, discretion, and intelligence would exercise in the management of the person’s own affairs, not for speculation, but for investment, considering the probable safety of capital and the probable income to be derived. Limitation of Personal Liability The Investment Officers and those delegated investment authority under this policy, when acting in accordance with the written procedures and this policy and in accordance with the written procedures and this policy and in accord with the Prudent Person Rule, shall be relieved of personal responsibility and liability in the management of the portfolio provided that deviations from expectations for a specific security’s credit risk or market price change or portfolio shifts are reported in a timely manner and that appropriate action is taken to control adverse market effects. INTERNAL CONTROLS The Investment Officers shall establish a system of written internal controls which will be reviewed annually with the independent auditor of the City. The controls shall be designed to prevent losses of public funds arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial markets, or imprudent actions by employees or Investment Officers of the City. Page 161 PR O P O S E D Page 190 The City of Sanger, Texas 2020-2021 Annual Budget Cash Flow Forecasting Cash flow forecasting is designated to protect and sustain cash flow requirements of the City. Supplemental to the financial and budgetary systems, the Investment Officers will maintain a cash flow forecasting process designed to monitor and forecast cash positions for investment purposes. Cash flow will include the historical researching and monitoring of specific cash flow items, payables, and receivables as well as overall cash position and patters. AUTHORIZED INVESTMENTS Acceptable investments under this policy shall be limited to the instruments listed below. The investments shall be selected in a manner which promotes diversity of the market sector and maturity. The selection of high-grade government investments and high-grade money market instruments is designed to assure the marketability of those investments should the need for liquidity arise. A. Obligations of the United States Government, its agencies and instrumentalities, and government sponsoring enterprises, not to exceed two years to stated maturity; B. Fully insured or collateralized certificates of deposit from a bank doing business in the State of Texas and under the terms of a written depository agreement with that bank, not to exceed three years to the stated maturity; C. Money market funds authorized by the Public Funds Investment Act of the Texas Government Code Chapter 2256. D. Texas Local Government Investment Pools authorized by the Public Funds Investment Act of the Texas Government Code Chapter 2256. Additional types of securities approved for investment of public funds by Texas state statutes are not eligible for investment by the City until this Investment Policy has been amended and the amended version approved by the City Council authorizing investment of these additional types of securities. Competitive Bidding Requirements All securities, excluding certificates of deposit, will be purchased or sold after three (3) offers/bids are taken to verify that the City is receiving fair market value/price for the investment. Delivery versus Payment All security transactions, including collateral for repurchase agreements, entered into by the City, shall be conducted on a delivery versus payment (DVP) basis. SAFEKEEPING AND COLLATERALIZATION The laws of the State and prudent treasury management require that all purchased securities be bought on a delivery versus payment basis and be held in safekeeping by either the City, an independent third-party financial institution, or the City’s designated depository. All safekeeping arrangements shall be designed by the Investment Officers and an agreement of the terms executed in writing. The third-party custodian shall be required to issue safekeeping receipts to the City listing each specific security, rate, description, maturity, cusip number, and other pertinent information. Each safekeeping receipt will be clearly marked that the security is held for the City or pledged to the City. Page 162 PR O P O S E D Page 191 The City of Sanger, Texas 2020-2021 Annual Budget All securities pledged to the City for certificates of deposit or demand deposits shall be held by an independent third-party bank domiciled in Texas. The safekeeping bank may be written within the same holding company as the bank, from which the securities are pledged. Collateralization Collateralization shall be required on all public funds of the City over the FDIC insurance coverage limit, and in order to anticipate market changes and provide a level of additional security for all funds, the collateralized level required will be 102% of the market value of the principal accrued interest. PERFORMANCE EVALUATION AND REPORTING The Investment Officers shall submit quarterly and annual reports to the City Council containing a written report of investment transactions and investment positions as of the date of report. The report will be prepared jointly by all involved in the investment activity and be signed by the Investment Officer(s). DEPOSITORIES The City will designate one banking institution through a competitive process as its central banking service provider. This institution will be used for normal banking services including disbursements, deposits, and lockbox. As a matter of ensuring liquidity and security should the funds deposited with the designated bank be temporarily unavailable, the City will maintain an emergency reserve in another qualified bank. INVESTMENT POLICY ADOPTION BY CITY COUNCIL The City’s Investment Policy shall be formally approved and adopted by resolution of the City Council and reviewed annually in accordance with the provisions of the Public Funds Investment Act of the Texas Government Code Chapter 2256. AMENDMENT In the event Texas state law changes and the City cannot invest in the investments described by this policy, this policy shall automatically be conforming to existing law. Page 163 PR O P O S E D Page 192 TNT-856 06-20/6 2020 Tax Rate Calculation Worksheet CITY OF SANGER No-New-Revenue Tax Rate The NNR 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 (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two components together. 1.2019 total taxable value. Enter the amount of 2019 taxable value on the 2019 tax roll today. Include any adjustments since last year's certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (will deduct taxes in Line 17).1 $699,251,976 2.2019 tax ceilings. Counties, Cities and Junior College Districts. Enter 2019 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other units enter "0" If your taxing units adopted the tax ceiling provision in 2019 or prior year for homeowners age 65 or older or disabled, use this step.2 $0 3.Preliminary 2019 adjusted taxable value. Subtract line 2 from line 1.$699,251,976 4.2019 total adopted tax rate.$0.679100/$100 5.2019 taxable value lost because court appeals of ARB decisions reduced 2019 appraised value. A.Original 2019 ARB values:$126,742,467 B.2019 values resulting from final court decisions:- $118,436,850 C.2019 value loss. Subtract B from A.3 $8,305,617 6.2019 taxable value subject to an appeal under Chapter 42, as of July 25. A.2019 ARB certified value:$0 B.2019 dispuated value:- $0 C.2019 undisputed value. Subtract B from A.4 $0 7.2019 Chapter 42 related adjusted values. Add line 5 and line 6.$8,305,617 8.2019 taxable value, adjusted for actual and potential court-ordered adjustments. Add line 3 and line 7.$707,557,593 1 Tex. Tax Code § 26.012(14) 2 Tex. Tax Code § 26.012(14) 3 Tex. Tax Code § 26.012(13) Page 164 PR O P O S E D Page 193 4 Tex. Tax Code § 26.012(13) Page 165 PR O P O S E D Page 194 2020 Tax Rate Calculation Worksheet CITY OF SANGER No-New-Revenue Tax Rate (continued) 9.2019 taxable value of property in territory the taxing unit deannexed after January 1, 2019. Enter the 2019 value of property in deannexed territory.5 $0 10.2019 taxable value lost because property first qualified for an exemption in 2020. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goods-in-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in 2020 does not create a new exemption or reduce taxable value. A.Absolute exemptions. Use 2019 market value:$591,649 B.Partial exemptions. 2020 exemption amount or 2020 percentage exemption times 2019 value:+ $2,445,504 C.Value loss. Add A and B.6 $3,037,153 11.2019 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/scenic appraisal or public access airport special appraisal in 2020. Use only those properties that first qualified in 2020; do not use properties that qualified in 2019. A.2019 market value:$0 B.2020 productivity or special appraised value:- $0 C.Value loss. Subtract B from A.7 $0 12.Total adjustments for lost value. Add lines 9, 10C and 11C.$3,037,153 13.Adjusted 2019 taxable value. Subtract line 12 from line 8.$704,520,440 14.Adjusted 2019 total levy. Multiply line 4 by line 13 and divide by $100.$4,784,398 15.Taxes refunded for years preceding tax year 2019. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2019. Types of refunds include court decisions, Tax Code § 25.25(b) and (c) corrections and Tax Code § 31.11 payment errors. Do not include refunds for tax year 2019. This line applies only to tax years preceding tax year 2019.8 $39,393 16.Taxes in tax increment financing (TIF) for tax year 2019. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the unit has no 2020 captured appraised value in Line 18D, enter "0".9 $0 17.Adjusted 2019 levy with refunds and TIF adjustment. Add lines 14 and 15, subtract line 16.10 $4,823,791 5 Tex. Tax Code § 26.012(15) 6 Tex. Tax Code § 26.012(15) 7 Tex. Tax Code § 26.012(15) 8 Tex. Tax Code § 26.012(13) 9 Tex. Tax Code § 26.03(c) 10 Tex. Tax Code § 26.012(13) Page 166 PR O P O S E D Page 195 2020 Tax Rate Calculation Worksheet CITY OF SANGER No-New-Revenue Tax Rate (continued) 18.Total 2020 taxable value on the 2020 certified appraisal roll today. This value includes only certified values or certified estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in line 20). These homesteads includes homeowners age 65 or older or disabled.11 A.Certified values:$618,723,649 B.Counties: Include railroad rolling stock values certified by the Comptroller's office:+ $0 C.Pollution control and energy storage system exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control or energy storage system property:- $0 D.Tax increment financing: Deduct the 2020 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2020 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in line 23 below.12 - $0 E.Total 2020 value. Add A and B, then subtract C and D. $618,723,649 19.Total value of properties under protest or not included on certified appraisal roll.13 A.2020 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district's value and the taxpayer's claimed value, if any or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value.14 $146,357,380 B.2020 value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included at appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value of property not on the certified roll.15 + $0 11 Tex. Tax Code § 26.12, 26.04(c-2) 12 Tex. Tax Code § 26.03(c) 13 Tex. Tax Code § 26.01(c) and (d) 14 Tex. Tax Code § 26.01(c) 15 Tex. Tax Code § 26.01(d) Page 167 PR O P O S E D Page 196 2020 Tax Rate Calculation Worksheet CITY OF SANGER No-New-Revenue Tax Rate (concluded) 19. (cont.) C.Total value under protest or not certified. Add A and B. $146,357,380 20.2020 tax ceilings. Counties, cities and junior colleges enter 2020 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter "0". If your taxing units adopted the tax ceiling provision in 2019 or a prior year for homeowners age 65 or older or disabled, use this step.16 $0 21.2020 total taxable value. Add lines 18E and 19C. Subtract line 20.17 $765,081,029 22.Total 2020 taxable value of properties in territory annexed after January 1, 2019. Include both real and personal property. Enter the 2020 value of property in territory annexed.18 $0 23.Total 2020 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in 2019. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after January 1, 2019 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2020.19 $36,593,082 24.Total adjustments to the 2020 taxable value. Add lines 22 and 23.$36,593,082 25.Adjusted 2020 taxable value. Subtract line 24 from line 21.$728,487,947 26.2020 NNR tax rate. Divide line 17 by line 25 and multiply by $100.20 $0.662164/$100 27.COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2020 county NNR tax rate.21 $/$100 16 Tex. Tax Code § 26.012(6)(B) 17 Tex. Tax Code § 26.012(6) 18 Tex. Tax Code § 26.012(17) 19 Tex. Tax Code § 26.012(17) 20 Tex. Tax Code § 26.04(c) 21 Tex. Tax Code § 26.04(d) Page 168 PR O P O S E D Page 197 2020 Tax Rate Calculation Worksheet CITY OF SANGER Voter-Approval Tax Rate The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split into two separate rates: 1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations. 2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit's debt payments in the coming year. This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit's debt service will cause the NNR tax rate to be higher than the voter-approval tax rate. 28.2019 M&O tax rate. Enter the 2019 M&O tax rate.$0.591577/$100 29.2019 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in line 8 of the No-New-Revenue Tax Rate Worksheet.$707,557,593 30.Total 2019 M&O levy. Multiply line 28 by line 29 and divide by $100.$4,185,747 31.Adjusted 2019 levy for calculating NNR M&O taxes. Add line 31E to line 30. A.2019 sales tax specifically to reduce property taxes. For cities, counties and hospital districts, enter the amount of additional sales tax collected and spent on M&O expenses in 2019, if any. Other taxing units, enter 0. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent.$0 B.M&O taxes refunded for years preceding tax year 2019: Enter the amount of M&O taxes refunded in the preceding year for taxes before that year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2019. This line applies only to tax years preceding tax year 2019.+ $33,123 C.2019 taxes in TIF.: Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no 2019 captured appraised value in Line 18D, enter 0.- $0 Page 169 PR O P O S E D Page 198 2020 Tax Rate Calculation Worksheet CITY OF SANGER Voter-Approval Tax Rate (continued) 31. (cont.) D.2019 transferred function.: If discontinuing all of a department, function or activity and transferring it to another taxing unit by written contract, enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of this calculation. If the taxing unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function will subtract this amount in E below. The taxing unit receiving the function will add this amount in E below. Other taxing units enter 0.+/- $0 E.2019 M&O levy adjustments.: Add A and B, then subtract C. For taxing unit with D, subtract if discontinuing function and add if receiving function.$33,123 $4,218,870 32.Adjusted 2020 taxable value. Enter the amount in line 25 of the No-New-Revenue Tax Rate Worksheet.$728,487,947 33.2020 NNR M&O rate. (unadjusted) Divide line 31 by line 32 and multiply by $100.$0.579126/$100 34.Rate adjustment for state criminal justice mandate.23 Enter the rate calculated in C. If not applicable, enter 0. A.2020 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose.$0 B.2019 criminal justice mandate. Enter the amount spent by a county in the 12 months prior to the previous 12 months providing for the maintenance and operation cost of keeping inmates in county- paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. Enter zero if this is the first time the mandate applies.$0 C.Subtract B from A and divide by line 32 and multiply by $100.$0/$100 $0/$100 22 [Reserved for expansion] 23 Tex. Tax Code § 26.044 Page 170 PR O P O S E D Page 199 2020 Tax Rate Calculation Worksheet CITY OF SANGER Voter-Approval Tax Rate (continued) 35.Rate adjustment for indigent health care expenditures.24 Enter the rate calculated in C. If not applicable, enter 0. A.2020 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2019 and ending on June 30, 2020, less any state assistance received for the same purpose.$0 B.2019 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2018 and ending on June 30, 2019, less any state assistance received for the same purpose.$0 C.Subtract B from A and divide by line 32 and multiply by $100.$0/$100 $0/$100 36.Rate adjustment for county indigent defense compensation.25 Enter the lessor of C and D. If not applicable, enter 0. A.2020 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1, 2019 and ending on June 30, 2020, less any state grants received by the county for the same purpose.$0 B.2019 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1, 2018 and ending on June 30, 2019, less any state grants received by the county for the same purpose.$0 C.Subtract B from A and divide by line 32 and multiply by $100.$0/$100 D.Multiply B by 0.05 and divide by line 32 and multiply by $100.$0/$100 $0/$100 24 Tex. Tax Code § 26.0442 25 Tex. Tax Code § 26.0442 Page 171 PR O P O S E D Page 200 2020 Tax Rate Calculation Worksheet CITY OF SANGER Voter-Approval Tax Rate (continued) 37.Rate adjustment for county hospital expenditures.26 Enter the lessor of C and D, if applicable. If not applicable, enter 0. A.2020 eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2019 and ending on June 30, 2020 $0 B.2019 eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2018 and ending on June 30, 2019.$0 C.Subtract B from A and divide by line 32 and multiply by $100.$0/$100 D.Multiply B by 0.08 and divide by line 32 and multiply by $100.$0/$100 $0/$100 38.Adjusted 2020 NNR M&O rate. Add lines 33, 34, 35, 36, and 37.$0.579126/$100 39.2020 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below. Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply line 38 by 1.08. Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 38 by 1.035 Taxing unit affected by disaster declaration. If the taxing unit is located in an area declared as disaster area, the governing body may direct the person calculating the voter-approval rate to calculate in the manner provided for a special taxing unit. The taxing unit shall continue to calculate the voter-approval rate in this manner until the earlier of 1) the second year in which total taxable value on the certified appraisal roll exceeds the total taxable value of the tax year in which the disaster occurred, and 2) the third tax year after the tax year in which the disaster occurred. If the taxing unit qualifies under this scenario, multiply line 38 by 1.08. 27 $0.599395/$100 26 Tex. Tax Code § 26.0443 27 Tex. Tax Code § 26.04(c-1) Page 172 PR O P O S E D Page 201 2020 Tax Rate Calculation Worksheet CITY OF SANGER Voter-Approval Tax Rate (concluded) 40.Total 2020 debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be paid on debts that: (1) are paid by property taxes, (2) are secured by property taxes, (3) are scheduled for payment over a period longer than one year, and (4) are not classified in the taxing unit's budget as M&O expenses. A:Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district budget payments. Enter debt amount.$793,491 B:Subtract unencumbered fund amount used to reduce total debt.-$10,000 C:Subtract certified amount spent from sales tax to reduce debt (enter zero if none).-$0 D:Subtract amount paid from other resources.-$212,500 E:Adjusted debt. Subtract B, C and D from A.$570,991 41.Certified 2019 excess debt collections. Enter the amount certified by the collector.28 $7,550 42.Adjusted 2020 debt. Subtract line 41 from line 40E.$563,441 43.2020 anticipated collection rate. If the anticipated rate in A is lower than actual rates in B, C or D, enter the lowest rate from B, C or D. If the anticipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A. Note that the rate can be greater than 100%. 29 A.Enter the 2020 anticipated collection rate certified by the collector.30 100.000000% B.Enter the 2019 actual collection rate.99.000000% C.Enter the 2018 actual collection rate.101.000000% D.Enter the 2017 actual collection rate.100.000000%100.000000% 44.2020 debt adjusted for collections. Divide line 42 by line 43.$563,441 45.2020 total taxable value. Enter the amount on line 21 of the No-New-Revenue Tax Rate Worksheet.$765,081,029 46.2020 debt rate. Divide line 44 by line 45 and multiply by $100.$0.073644/$100 47.2020 voter-approval tax rate. Add lines 39 and 46.$0.673039/$100 48.COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2020 county voter-approval tax rate.$/$100 28 Tex. Tax Code § 26.012(10) and 16.04(b) 29 Tex. Tax Code § 26.04(h),(h-1) and (h-2) 30 Tex. Tax Code § 26.04(b) Page 173 PR O P O S E D Page 202 2020 Tax Rate Calculation Worksheet CITY OF SANGER Voter-Approval Tax Rate Adjustment for Unused Increment Rate The unused increment rate is the rate equal to the difference between the adopted tax rate and voter- approval tax rate before the unused increment rate for the prior three years. 39 In a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero. For each tax year before 2020, the difference between the adopted tax rate and voter-approval rate is considered zero, therefore the unused increment rate for 2020 is zero. 40 This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 41 61.2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$0/$100 62.2018 unused increment rate. Subtract the 2018 actual tax rate and the 2018 unused increment rate from the 2018 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$0/$100 63.2017 unused increment rate. Subtract the 2017 actual tax rate and the 2017 unused increment rate from the 2017 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$0/$100 64.2020 unused increment rate. Add lines 61, 62, and 63.$0/$100 65.2020 voter-approval tax rate, adjusted for unused increment rate. Add line 64 to one of the following lines (as applicable): line 47, line 48 (counties), line 56 (taxing units with the additional sales tax) or line 60 (taxing units with pollution control).$0.673039/$100 39 Tex. Tax Code § 26.013(a) 40 Tex. Tax Code § 26.013(c) 41 Tex. Tax Code § 26.063(a)(1) Page 174 PR O P O S E D Page 203 2020 Tax Rate Calculation Worksheet CITY OF SANGER De Minimis Rate The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 42 This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 43 66.Adjusted 2020 NNR M&O tax rate. Enter the rate from line 38 of the Voter- Approval Tax Rate Worksheet.$0.579126/$100 67.2020 total taxable value. Enter the amount from line 21 of the No-New-Revenue Tax Rate Worksheet.$765,081,029 68.Rate necessary to impose $500,000 in taxes. Divide $500,000 by line 67 and multiply by $100.$0.065352/$100 69.2020 debt rate. Enter the rate from line 46 of the Voter-Approval Tax Rate Worksheet.$0.073644/$100 70.De minimis rate. Add lines 66,68, and 69.$0.718122/$100 42 Tex. Tax Code § 26.012(8-a) 43 Tex. Tax Code § 26.063(a)(1) Page 175 PR O P O S E D Page 204 Total Tax Rate Indicate the applicable total tax rates as calculated above. No-New-Revenue tax rate. As applicable, enter the 2020 NNR tax rate from: line 26, line 27 (counties), or line 54 (adjusted for sales tax).$0.662164/$100 Voter-approval tax rate. As applicable, enter the 2020 voter-approval tax rate from: line 47, line 48 (counties), line 56 (adjusted for sales tax), line 60 (adjusted for pollution control), or line 65 (adjusted for unused increment).$0.673039/$100 De minimis rate. If applicable, enter the de minimis rate from line 70.$0.718122/$100 Page 176 PR O P O S E D Page 205 2020 Notice of No-New-Revenue Tax Rate Worksheet for Calculation of Tax Increase/Decrease Entity Name: CITY OF SANGER Date: 08/01/2020 1.2019 taxable value, adjusted for court-ordered reductions. Enter line 8 of the No-New-Revenue Tax Rate Worksheet.$707,557,593 2.2019 total tax rate. Enter line 4 of the No-New-Revenue Tax Rate Worksheet.0.679100 3.Taxes refunded for years preceding tax year 2019. Enter line 15 of the No-New-Revenue Tax Rate Worksheet.$39,393 4.Last year's levy. Multiply Line 1 times Line 2 and divide by 100. To the result, add Line 3.$4,844,417 5.2020 total taxable value. Enter Line 21 of the No-New-Revenue Tax Rate Worksheet.$765,081,029 6.2020 no-new tax rate. Enter line 26 of the No-New-Revenue Tax Rate Worksheet or Line 54 of the Additional Sales Tax Rate Worksheet.0.662164 7.2020 taxes if a tax rate equal to the no-new-revenue tax rate is adopted. Multiply Line 5 times Line 6 and divide by 100.$5,066,091 8.Last year's total levy. Sum of line 4 for all funds.$4,844,417 9.2020 total taxes if a tax rate equal to the no-new-revenue tax rate is adopted. Sum of line 7 for all funds.$5,066,091 10.Tax Increase (Decrease). Subtract Line 8 from Line 9.$221,674 Page 177 PR O P O S E D Page 206 CITY OF SANGER Tax Rate Recap for 2020 Tax Rates Description of Rate Tax Rate Per $100 Tax Levy This is calculated using the Total Adjusted Taxable Value (line 25) of the No- New-Revenue Tax Rate Worksheet Additional Tax Levy Compared to last year's tax levy of 4,748,620 Additional Tax Levy Compared to no-new- revenue tax rate levy of 4,823,785 Last Year's Tax Rate 0.679100 $4,947,162 $198,541 $123,377 No-New-Revenue Tax Rate 0.662164 $4,823,785 $75,165 $0 Notice & Hearing Limit*0.662164 $4,823,785 $75,165 $0 Voter-Approval Tax Rate 0.673039 $4,903,008 $154,388 $79,223 Proposed Tax Rate 0.000000 $0 $-4,748,620 $-4,823,785 No-New-Revenue Tax Rate Increase in Cents per $100 0.00 0.662164 4,823,785 75,165 0 0.50 0.667164 4,860,209 111,589 36,424 1.00 0.672164 4,896,634 148,014 72,849 1.50 0.677164 4,933,058 184,438 109,273 2.00 0.682164 4,969,483 220,862 145,698 2.50 0.687164 5,005,907 257,287 182,122 3.00 0.692164 5,042,331 293,711 218,546 3.50 0.697164 5,078,756 330,136 254,971 4.00 0.702164 5,115,180 366,560 291,395 4.50 0.707164 5,151,605 402,984 327,820 5.00 0.712164 5,188,029 439,409 364,244 5.50 0.717164 5,224,453 475,833 400,668 6.00 0.722164 5,260,878 512,258 437,093 6.50 0.727164 5,297,302 548,682 473,517 7.00 0.732164 5,333,726 585,106 509,942 7.50 0.737164 5,370,151 621,531 546,366 8.00 0.742164 5,406,575 657,955 582,790 8.50 0.747164 5,443,000 694,380 619,215 9.00 0.752164 5,479,424 730,804 655,639 9.50 0.757164 5,515,848 767,228 692,064 10.00 0.762164 5,552,273 803,653 728,488 10.50 0.767164 5,588,697 840,077 764,912 11.00 0.772164 5,625,122 876,502 801,337 11.50 0.777164 5,661,546 912,926 837,761 12.00 0.782164 5,697,970 949,350 874,186 12.50 0.787164 5,734,395 985,775 910,610 13.00 0.792164 5,770,819 1,022,199 947,034 13.50 0.797164 5,807,244 1,058,623 983,459 14.00 0.802164 5,843,668 1,095,048 1,019,883 14.50 0.807164 5,880,092 1,131,472 1,056,308 *Notice & Hearing Limit Rate: This is the highest tax rate that may be adopted without notices and a public hearing. It is the lower of the voter-approval tax rate or the no-new-revenue tax rate. Page 178 PR O P O S E D Page 207 Tax Levy:This is calculated by taking the adjusted taxable value (line 25 of No-New-Revenue Tax Rate Worksheet), multiplying by the appropriate rate, such as the No-New-Revenue Tax Rate and dividing by 100. For School Districts: This is calculated by taking the adjusted taxable value (line 34 of the Voter- Approval Tax Rate Worksheet), multiplying by the appropriate rate, dividing by 100 and then adding this year's frozen tax levy on homesteads of the elderly. Additional Levy Last Year: This is calculated by taking Last Year's taxable value (line 3 of No-New-Revenue Tax Rate Worksheet), multiplying by Last Year's tax rate (line 4 of No-New-Revenue Tax Rate Worksheet) and dividing by 100. For School Districts: This is calculated by taking Last Year's taxable value, subtracting Last Year's taxable value for the elderly, multiplying by Last Year's tax rate, dividing by 100 and adding Last Year's tax ceiling. Additional Levy This Year: This is calculated by taking the current adjusted taxable value, multiplying by the No-New-Revenue Tax Rate and dividing by 100. For School Districts: This is calculated by taking the adjusted taxable value (line 34 of the Voter- Approval Tax Rate Worksheet), multiplying by the No-New-Revenue Tax Rate, dividing by 100 and adding This Year's tax ceiling. COUNTIES ONLY: All figures in this worksheet include ALL County Funds. Tax Levy amounts are the sum of each Fund's Taxable Value X each Fund's Tax Rate. Page 179 PR O P O S E D Page 208 TNT-856 04-20/16 2020 Notice of Tax Rates in CITY OF SANGER Property Tax Rates in CITY OF SANGER . This notice concerns the 2020 property tax rates for CITY OF SANGER . This notice provides information about two tax rates. The no-new-revenue tax rate would Impose the same amount of taxes as last year if you compare properties taxed in both years. The voter-approval tax rate is the highest tax rate a taxing unit can adopt without holding an election. In each case, these rates are calculated by dividing the total amount of taxes by the current taxable value with adjustments as required by state law. The rates are given per $100 of property value. This year's no-new-revenue tax rate: Last year's adjusted taxes (after subtracting taxes on lost property)$4,823,791 This year's adjusted taxable value (after subtracting value of new property)$728,487,947 =This year's no-new-revenue tax rate 0.662164/$100 +This year's adjustments to the no-new-revenue tax rate $0 /$100 =This year's adjusted no-new-revenue tax rate 0.662164/$100 This is the maximum rate the taxing unit can propose unless it publishes a notice and holds a hearing. This year's voter-approval tax rate: Last year's adjusted operating taxes (after adjusting as required by law)$4,218,870 This year's adjusted taxable value (after subtracting value of new property)$728,487,947 =This year's voter-approval operating tax rate 0.579126/$100 ×(1.035 or 1.08, as applicable) = this year's maximum operating rate 0.599395/$100 +This year's debt rate 0.073644/$100 +The unused increment rate, if applicable 0.000000/$100 =This year's total voter-approval tax rate 0.673039/$100 This is the maximum rate the taxing unit can adopt without an election for voter approval. Unencumbered Fund Balances: The following estimated balances will be left in the taxing unit's accounts at the end of the fiscal year. These balances are not encumbered by a corresponding debt obligation. Type of Fund Balance GENERAL FUND $5,221,709 DEBT SERVICE FUND $476,180 2020 Debt Service: The taxing unit plans to pay the following amounts for long-term debts that are secured by property taxes. These amounts will be paid from property tax revenues (or additional sales tax revenues, if applicable). Description of Debt Principal or Contract Payment to be Paid from Interest to be Paid from Property Taxes Other Amounts to be Paid Total Payment Page 180 PR O P O S E D Page 209 Property Taxes 2007 CERTIFICATES OF OBLIGATION $34,000 $11,894 $0 $45,894 2012 CERTIFICATES OF OBLIGATION $145,200 $3,994 $0 $149,194 2013 CERTIFICATES OF OBLIGATION $22,200 $16,332 $0 $38,532 2016 G O REFUNDING BONDS $248,400 $9,936 $0 $258,336 2019 G O REFUNDING BONDS $200,000 $48,500 $0 $248,500 GOVERNMENT CAPITAL: STREET EQUIPMENT $45,179 $6,356 $0 $51,535 BOND AMINISTRATION FEES $0 $0 $1,500 $1,500 Total required for 2020 debt service $793,491 -Amount (if any) paid from funds listed in unencumbered funds $10,000 -Amount (if any) paid from other resources $212,500 -Excess collections last year $7,550 =Total to be paid from taxes in 2020 $563,441 +Amount added in anticipation that the unit will collect only 100.000000% of its taxes in 2020 $0 =Total Debt Levy $563,441 This notice contains a summary of the no-new-revenue and voter-approval calculations as certified by Name of person preparing this notice: Michelle French Position: Tax Assessor Collector Date prepared: July 25, 2020 You can inspect a copy of the full calculations on the taxing unit's website at: www.tax.dentoncounty.com. Page 181 PR O P O S E D Page 210 The City of Sanger, Texas 2020-2021 Annual Budget INVESTMENT POLICY **The Sanger City Council approved the City’s Investment Policy on September 16, 2019** POLICY STATEMENT It is the objective of the City of Sanger, Texas (“City”) that the administration of its funds and the investment of those funds shall be handled in the highest public trust. Investments shall be made in a manner which will provide the maximum security of principle invested through limitations and diversification while meeting the daily cash flow needs of the city and conforming to all applicable federal, state, and local statutes, rules and regulations governing the investment of public funds. The receipt of a market rate return will be secondary to the requirements for safety and liquidity. The earning from investments shall be used in a manner that best serves the public trust and interest of the City. This policy serves to satisfy the statutory requirements of defining and adopting a formal investment policy and shall be reviewed annually for modifications. It is the intent of the City to be in compliance with local law and the provisions of Public Funds Investment Act of the Texas Government Code Chapter 2256. SCOPE This Investment Policy applies to the investment activities, all financial assets and funds held by the City of Sanger, Texas. Funds covered and managed by this Investment Policy include: A. General Fund – Used to account for resources traditionally associated with government, which are not required to be accounted for in another fund. B. Debt Service Fund – Used to account for resources to be used for the payment of principle, interest and related costs on debt. C. Enterprise Fund – Used to account for operations that are financed and operated in a manner similar to private business enterprises. D. Capital Improvement Fund – Used to account for resources to enable the acquisition or construction of major capital facilities which are not financed by enterprise funds, internal service funds, or trust funds. E. Special Revenue Funds – Used to account for proceeds from specific revenue sources which are restricted to expenditures for specific purposes. 1. 4A Fund 2. 4B Fund 3. Employee Benefits Fund INVESTMENT OBJECTIVES AND STRATEGY It is the policy of the City that all funds shall be invested in conformance with state and federal regulations, applicable bond ordinance requirements, and adopted Investment Policy. In accordance with the Public Funds Investment Act, the following prioritized primary objectives, in accordance with the Texas Government Code Section 2256.005(d) apply to the City’s investment strategy. Listed in order of their priority, these objectives encompass: A. Suitability – Understanding the suitability of the investment to the financial requirement of the City is important. Any investment eligible in the Investment Policy is suitable for all City funds. B. Safety – Preservation and safety of principal are the primary objectives of the Investment Policy. Investments of the City shall be undertaken in a manner that seeks to insure the preservation of capital in the overall portfolio. To obtain this goal, diversification is required in the portfolio’s Page 1 Page 211 The City of Sanger, Texas 2020-2021 Annual Budget composition. The suitability of each investment decision will be made on the basis of these objectives. The City prefers to invest in money market accounts, certificates of deposits, and United States government backed agency discount notes. C. Liquidity – The City’s investment portfolio will remain sufficiently liquid to meet operating requirements that might be reasonably anticipated. The City’s investment portfolio will remain sufficiently liquid and enable it to meet all operating requirements which might be reasonably anticipated. D. Diversification – Investment maturities shall be staggered throughout the budget cycle to provide cash flow based on the anticipated needs of the City. Diversifying the appropriate maturity structure will reduce market cycle risk. Diversification of the portfolio will include diversification by maturity and market sector and will include the use of a number of brokers/dealers for diversification and market coverage. Competitive bidding will be used on each sale and purchase. E. Yield – Attaining a competitive market yield, commensurate with the City’s investment risk constraints and cash flow characteristic of the portfolio, is the desired objective. The City’s investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the City’s risk constraints and the cash flow of the portfolio. “Market rate of return” may be defined as the average yield of the current three-month U.S. Treasury Bill or such other index that most closely matches the average maturity of the portfolio. The City’s objective shall be a reasonably safe yield rate in accordance with payment schedules and other investment goals. Effective cash management is recognized as essential to good fiscal management. Cash management is defined as the process of managing monies in order to ensure maximum cash availability. The City shall maintain a comprehensive cash management program which includes collection of accounts receivable, prudent investment of its available cash, disbursement of payments in accordance with invoice terms and the management of banking services. The City staff will follow the “Prudent Person” statement relating to the standard of care that must be exercised when investing public funds as expressed in the Texas Government Code Section 2256.006(a-b). The Investment Officers shall avoid any transactions that might impair public confidence in the City’s ability to govern effectively. The governing body recognizes that in diversifying the portfolio, occasional measured unrealized losses due to market volatility are inevitable, and must be considered within the context of the overall portfolio’s investment return, provided that adequate diversification has been implemented. The prudence of the investment decision shall be measured in accordance with the tests set forth in the Texas Government Code Section 2256.006(b). It shall be the policy of the City not to invest in speculative instruments such as derivatives. LEGAL LIMITATIONS, RESPONSIBILITIES AND AUTHORITY Direct specific investment parameters for the investment of public funds in Texas are found in the Public Funds Investment Act of the Texas Government Code Section 2256. The Interlocal Cooperation Contracts, Section 791, of the Texas Government Code authorizes local governments to participate in public funds investments in conjunction with other local governments and agencies of the state of Texas. Section 791 along with Section 2256 of the Texas Government Code provides authorization for participation in investment pools to invest public funds jointly with objectives of preservation and safety of principal, liquidity, and yield. Page 2 Page 212 The City of Sanger, Texas 2020-2021 Annual Budget DELEGATION OF INVESTMENT AUTHORITY The City Manager and the Finance Director acting on behalf of the City Council are designated as the Investment Officers of the City and are responsible for investment management decisions and activities. The Council is responsible for considering the quality and capability of staff, investment advisors, and consultants involved in investment management and procedures. All participants in the investment process shall seek to act responsibly as custodians of the public trust. The Investment Officers shall develop and maintain written administrative procedures for the operation of the investment program which are consistent with the investment policy. Procedures will include reference to safekeeping, wire transfers, certificates of deposit, and fund accounts. Additional procedures will be documented for the performance of wire transfer agreements; banking services contracts, and other investment related activities. The Investment Officers shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials and staff. The Investment Officers shall designate a staff person as a liaison/deputy in the event circumstances require timely action and the Investment Officers are not available. No officer or designee may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Investment Officers and approved by the City Council. PRUDENCE – STANDARD OF CARE The standard of prudence to be used in the investment function shall be the “prudent person” standard and shall be applied in the context of managing the overall portfolio. The Texas Government Code Section 2256.006(a) states Investments shall be made with judgment and care, under prevailing circumstances, that a person of prudence, discretion, and intelligence would exercise in the management of the person’s own affairs, not for speculation, but for investment, considering the probable safety of capital and the probable income to be derived. Limitation of Personal Liability The Investment Officers and those delegated investment authority under this policy, when acting in accordance with the written procedures and this policy and in accordance with the written procedures and this policy and in accord with the Prudent Person Rule, shall be relieved of personal responsibility and liability in the management of the portfolio provided that deviations from expectations for a specific security’s credit risk or market price change or portfolio shifts are reported in a timely manner and that appropriate action is taken to control adverse market effects. INTERNAL CONTROLS The Investment Officers shall establish a system of written internal controls which will be reviewed annually with the independent auditor of the City. The controls shall be designed to prevent losses of public funds arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial markets, or imprudent actions by employees or Investment Officers of the City. Page 3 Page 213 The City of Sanger, Texas 2020-2021 Annual Budget Cash Flow Forecasting Cash flow forecasting is designated to protect and sustain cash flow requirements of the City. Supplemental to the financial and budgetary systems, the Investment Officers will maintain a cash flow forecasting process designed to monitor and forecast cash positions for investment purposes. Cash flow will include the historical researching and monitoring of specific cash flow items, payables, and receivables as well as overall cash position and patters. AUTHORIZED INVESTMENTS Acceptable investments under this policy shall be limited to the instruments listed below. The investments shall be selected in a manner which promotes diversity of the market sector and maturity. The selection of high-grade government investments and high-grade money market instruments is designed to assure the marketability of those investments should the need for liquidity arise. A. Obligations of the United States Government, its agencies and instrumentalities, and government sponsoring enterprises, not to exceed two years to stated maturity; B. Fully insured or collateralized certificates of deposit from a bank doing business in the State of Texas and under the terms of a written depository agreement with that bank, not to exceed three years to the stated maturity; C. Money market funds authorized by the Public Funds Investment Act of the Texas Government Code Chapter 2256. D. Texas Local Government Investment Pools authorized by the Public Funds Investment Act of the Texas Government Code Chapter 2256. Additional types of securities approved for investment of public funds by Texas state statutes are not eligible for investment by the City until this Investment Policy has been amended and the amended version approved by the City Council authorizing investment of these additional types of securities. Competitive Bidding Requirements All securities, excluding certificates of deposit, will be purchased or sold after three (3) offers/bids are taken to verify that the City is receiving fair market value/price for the investment. Delivery versus Payment All security transactions, including collateral for repurchase agreements, entered into by the City, shall be conducted on a delivery versus payment (DVP) basis. SAFEKEEPING AND COLLATERALIZATION The laws of the State and prudent treasury management require that all purchased securities be bought on a delivery versus payment basis and be held in safekeeping by either the City, an independent third-party financial institution, or the City’s designated depository. All safekeeping arrangements shall be designed by the Investment Officers and an agreement of the terms executed in writing. The third-party custodian shall be required to issue safekeeping receipts to the City listing each specific security, rate, description, maturity, cusip number, and other pertinent information. Each safekeeping receipt will be clearly marked that the security is held for the City or pledged to the City. Page 4 Page 214 The City of Sanger, Texas 2020-2021 Annual Budget All securities pledged to the City for certificates of deposit or demand deposits shall be held by an independent third-party bank domiciled in Texas. The safekeeping bank may be written within the same holding company as the bank, from which the securities are pledged. Collateralization Collateralization shall be required on all public funds of the City over the FDIC insurance coverage limit, and in order to anticipate market changes and provide a level of additional security for all funds, the collateralized level required will be 102% of the market value of the principal accrued interest. PERFORMANCE EVALUATION AND REPORTING The Investment Officers shall submit quarterly and annual reports to the City Council containing a written report of investment transactions and investment positions as of the date of report. The report will be prepared jointly by all involved in the investment activity and be signed by the Investment Officer(s). DEPOSITORIES The City will designate one banking institution through a competitive process as its central banking service provider. This institution will be used for normal banking services including disbursements, deposits, and lockbox. As a matter of ensuring liquidity and security should the funds deposited with the designated bank be temporarily unavailable, the City will maintain an emergency reserve in another qualified bank. INVESTMENT POLICY ADOPTION BY CITY COUNCIL The City’s Investment Policy shall be formally approved and adopted by resolution of the City Council and reviewed annually in accordance with the provisions of the Public Funds Investment Act of the Texas Government Code Chapter 2256. AMENDMENT In the event Texas state law changes and the City cannot invest in the investments described by this policy, this policy shall automatically be conforming to existing law. Page 5 Page 215 CITY COUNCIL AGENDA MEMO AGENDA ITEM NO. 11. AGENDA MEETING DATE: September 21, 2020 TO: Alina Ciocan, City Manager FROM: Clayton Gray, Finance Director ITEM/CAPTION: Ordinance #09­25­20 Ratifying Property Tax Increase Consider, Discuss and Act on Ordinance #09­25­20 ­ Ratifying the Property Tax Increase Reflected in the Fiscal Year 2020­2021 Budget and Providing for an Effective Date. AGENDA TYPE: Regular ACTION REQUESTED:  Approval, Ordinance  BACKGROUND: Section 102.007 of the Local Government Code requires a governing body that adopts a budget which raises more revenue from property taxes than in the previous year to ratify, by a separate vote, the property tax increase reflected in the budget. A vote under this subsection is in addition to and separate from the vote to adopt the budget or a vote to set the tax rate required by Chapter 26, Tax Code, or other law. The proposed Fiscal Year (FY) 2021 budget will raise more revenue from property taxes than in the previous year, and therefore requires a separate vote of the City Council to ratify the property tax increase reflected in the budget. LEGAL/BOARD COMMISSION RECOMMENDATIONS/CITIZEN NOTICE FEEDBACK: N/A FINANCIAL SUMMARY ­ FUNDING/FISCAL IMPACT: N/A FUNDS: N/A STAFF RECOMMENDATION/ACTION DESIRED: Staff recommends approval. Page 216 CITY COUNCIL AGENDA MEMOAGENDA ITEM NO. 11.AGENDA MEETING DATE: September 21, 2020TO: Alina Ciocan, City ManagerFROM: Clayton Gray, Finance DirectorITEM/CAPTION:Ordinance #09­25­20 Ratifying Property Tax IncreaseConsider, Discuss and Act on Ordinance #09­25­20 ­ Ratifying the Property Tax Increase Reflected in the Fiscal Year2020­2021 Budget and Providing for an Effective Date.AGENDA TYPE: RegularACTION REQUESTED:  Approval, Ordinance BACKGROUND:Section 102.007 of the Local Government Code requires a governing body that adopts a budget which raises morerevenue from property taxes than in the previous year to ratify, by a separate vote, the property tax increase reflected inthe budget. A vote under this subsection is in addition to and separate from the vote to adopt the budget or a vote to setthe tax rate required by Chapter 26, Tax Code, or other law. The proposed Fiscal Year (FY) 2021 budget will raisemore revenue from property taxes than in the previous year, and therefore requires a separate vote of the City Councilto ratify the property tax increase reflected in the budget.LEGAL/BOARD COMMISSION RECOMMENDATIONS/CITIZEN NOTICE FEEDBACK:N/AFINANCIAL SUMMARY ­ FUNDING/FISCAL IMPACT:N/AFUNDS:N/ASTAFF RECOMMENDATION/ACTION DESIRED:Staff recommends approval. ATTACHMENTS: Description Upload Date Type Ordinance #09­25­20 9/9/2020 Cover Memo Page 217 ORDINANCE #09-25-20 AN ORDINANCE OF THE CITY OF SANGER, DENTON COUNTY, TEXAS, RATIFYING THE PROPERTY TAX INCREASE REFLECTED IN THE FISCAL YEAR 2020-2021 BUDGET AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Section 102.007 of the Texas Local Government Code provides in part that the adoption of a budget that will require raising more revenue from property taxes than in the previous year requires a separate vote of the governing body to ratify the property tax increase reflected in the budget; and WHEREAS, Section 102.007 of the Texas Local Government Code requires that this ratification be in addition to and separate from the vote to adopt the budget or a vote to set the tax rate required by Chapter 26, Tex. Tax Code, or other law; and WHEREAS, the Fiscal Year 2020-2021 Budget, as adopted, requires raising more revenue from property taxes than in the previous year, and the City Council desires by adoption of this Ordinance to ratify the property tax increase reflected in the City’s Fiscal Year 2020-2021 Annual Budget. NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SANGER, TEXAS: SECTION 1: That the City Council, as the governing body of the City of Sanger, Texas, having adopted the Fiscal Year 2020-2021 annual Budget that will require raising more revenue from property taxes than in the previous year, hereby ratifies the property tax increase reflected in the Fiscal Year 2020-2021 Annual Budget. SECTION 2: This ordinance is effective upon its adoption. PASSED, APPROVED AND ADOPTED by the City Council of the City of Sanger, Texas on this 21st day of September 2020. APPROVED: ____________________________________ Thomas Muir, Mayor ATTEST: _________________________________ Jeriana Staton, Deputy City Secretary Page 218 CITY COUNCIL AGENDA MEMO AGENDA ITEM NO. 12. AGENDA MEETING DATE: September 21, 2020 TO: Alina Ciocan, City Manager FROM: Clayton Gray, Finance Director ITEM/CAPTION: Ordinance #09­26­20 Levying a Tax Rate Consider, Discuss and Act on Ordinance #09­26­20 ­ Levying a Tax Rate for the General Government for the Fiscal Year 2020­2021 and Providing for an Effective Date AGENDA TYPE: Regular ACTION REQUESTED:  Ordinance  BACKGROUND: This Ordinance sets the tax rate for the 2020­2021 fiscal year at $0.6791/$100 valuation, which is the same rate as the 2019­2020 fiscal year. Texas Local Government Code Sec. 140.010 requires the governing body of a municipality to hold a public hearing on the tax rate and provide for public notice of the date, time and location of the hearing.  The public hearing was held on September 8, 2020 at 7:00 pm.  This notice was published in the Denton Record Chronicle on Wednesday, September 2, 2020. LEGAL/BOARD COMMISSION RECOMMENDATIONS/CITIZEN NOTICE FEEDBACK: N/A FINANCIAL SUMMARY ­ FUNDING/FISCAL IMPACT: N/A FUNDS: N/A STAFF RECOMMENDATION/ACTION DESIRED: Staff recommends approval. Page 219 CITY COUNCIL AGENDA MEMOAGENDA ITEM NO. 12.AGENDA MEETING DATE: September 21, 2020TO: Alina Ciocan, City ManagerFROM: Clayton Gray, Finance DirectorITEM/CAPTION:Ordinance #09­26­20 Levying a Tax RateConsider, Discuss and Act on Ordinance #09­26­20 ­ Levying a Tax Rate for the General Government for the FiscalYear 2020­2021 and Providing for an Effective DateAGENDA TYPE: RegularACTION REQUESTED:  Ordinance BACKGROUND:This Ordinance sets the tax rate for the 2020­2021 fiscal year at $0.6791/$100 valuation, which is the same rate as the2019­2020 fiscal year.Texas Local Government Code Sec. 140.010 requires the governing body of a municipality to hold a public hearing onthe tax rate and provide for public notice of the date, time and location of the hearing.  The public hearing was held onSeptember 8, 2020 at 7:00 pm.  This notice was published in the Denton Record Chronicle on Wednesday, September2, 2020.LEGAL/BOARD COMMISSION RECOMMENDATIONS/CITIZEN NOTICE FEEDBACK:N/AFINANCIAL SUMMARY ­ FUNDING/FISCAL IMPACT:N/AFUNDS:N/ASTAFF RECOMMENDATION/ACTION DESIRED: Staff recommends approval. To adopt the ordinance, a motion must be made in the following form: “I move that the property tax rate be increased by the adoption of a tax rate of $0.679100 per $100, which is effectively a 2.56 percent increase in the tax rate.” The vote on the ordinance must be a record vote of the City Council. ATTACHMENTS: Description Upload Date Type Ordinance #09­26­20 9/10/2020 Cover Memo Page 220 ORDINANCE #09-26-20 AN ORDINANCE OF THE CITY OF SANGER, DENTON COUNTY, TEXAS, LEVYING A TAX RATE FOR THE GENERAL GOVERNMENT FOR THE FISCAL YEAR 2020- 2021 AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Council of the City of Sanger finds that a tax rate of $0.6791 per $100 valuation for the Fiscal Year 2020-2021, hereinafter levied for current expenses of the City and general improvements of the City and its property, must be levied to provide the revenue requirements of the budget for the ensuing year; and WHEREAS, all statutory and constitutional requirements for the levy and assessment of ad valorem taxes have been completed in due and correct time and all requirements of the Sanger Charter have been met; NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SANGER, TEXAS: SECTION 1: That the City Council does hereby levy and adopt the tax rate on $100 assessed valuation for the City for maintenance and operation of the City government for the tax year 2020- 2021, as follows: $0.605456/$100 SECTION 2: That the City Council does hereby levy and adopt the tax rate on $100 assessed valuation for the City for debt service for City government for the tax year 2020-2021 as follows: $0.073644/$100 SECTION 3: That, because the total amount of revenue generated from taxes to fund maintenance and operations will be greater than last year and because the tax rate exceeds the effective maintenance and operations rate, the following statements are made as required by Section 26.05 of the Texas Tax Code: THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR’S TAX RATE. THE TAX RATE WILL EFFECTIVELY BE RAISED BY 2.88 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $28.78. SECTION 4: This ordinance is effective upon its adoption. PASSED, APPROVED AND ADOPTED by the City Council of the City of Sanger, Texas on this 21st day of September 2020. APPROVED: ____________________________________ Thomas Muir, Mayor ATTEST: _________________________________ Jeriana Staton, Deputy City Secretary Page 221