Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
06/07/2020-CC WKS Presentation
7/9/2020 Plan for fiscally conservative estimations in all Funds Conservative revenue estimates based on history Expenditures based on history and anticipated cost increases Capital expenditures based on actual needs SANGER IIEXAS 7/9/2020 ■ April 29th - FY 2020-21 Budget kicked off as the budget worksheets were distributed to Department Heads ■ June 16th - Staff budget meeting where each Department Head presented FY 2020-21 budget requests ■ April 20th - June 30th - Compilation and preparation of preliminary budget ■ July 6th - Overview of FY 2020-21 budget presented to Council SANGER ■ July 6th Budget Workshop ■ July 20th Budget Workshop (if needed) ■ July 25th Chief Appraiser Certifies Tax Roll ■ July 29th Proposed Budget Completed ■ August V Submit No -New Revenue and Voter -Approval Tax Rate to City Council ■ August 17th Proposed Budget Submitted to City Council Budget Filed with City Secretary ■ September 8th Public Hearing on Budget and Tax Rate ■ September 21st City Council Vote on Adoption of Budget, Tax Rate and Tax Rolls SANGER M 7/9/2020 ■ Three Main Funds for Operations ■ General Fund ■ Enterprise Fund ■ Internal Service Fund ■ Other Main Funds ■ Debt Service Fund ■ Capital Projects Fund ■ Enterprise Capital Projects Fund ■ 4A Economic Development Fund ■ 4B Economic Development Fund ■ Special Revenue Funds Hotel/Motel Tax, Beautification, Library Restricted,Court Security, Court Technology, Child Safety, Police Donations, Fire Donations, Park Donations, Library Donations SANGER iTEXAS C __ WIVIM ■ Property Tax Revenue: $4.07M ■ Sales Taxes: $925K ■ Water Charges: $2.05M ■ Waste Water Charges: $2.03M ■ Electric Charges: $7.6 M EXPENDITURES ■ General Fund: $8.3M ■ Enterprise Fund: $12.4M ■ Internal Service Fund: $2.34M SANGER ♦,EXAS 7/9/2020 CURRENT FISCAL YEAR ■ Current Property Tax Collections year to date are $3.7M ■ Sales Tax Collections year to date are $789K and should end the year ahead of projections ■ Building Permits year to date are $280K, ahead of projections ■ Municipal Court revenue, Parks & Recreation revenue will end the year below projections SANGER S Appraisal Appraisal Tax District City Drafts District - Assessor/ Provides Budget Certifies Collector Preliminary Property `. Calculates Values Values Rates 7/9/2020 Maintenance & Operation (M&O) Rate + Debt Rate = Total Tax Rate ■ M&O rate is the portion of the tax rate that will impose the amount of taxes needed to fund maintenance and operational expenditures for the City for the year ■ The Debt Rate is the portion of the tax rate that will provide taxes needed to fund the City's debt service for the year ■ The City Council approves both rates by Ordinance SANGER ,ExA, EFFECTIVE k NO -NEW -REVENUE TAX RATE '"NOTAX RATE ■ The tax rate needed to raise the same amount of maintenance and operations property taxes on existing property as the previous year, after taking into account changes in appraised values ■ The rate shows the relation between the last year's revenue and the current year's values SANGER M 7/9/2020 ROLLBACK 'q44 TAX RATE ■ The highest tax rate the City could adopt before citizens could petition for an election on the tax rate ■ Provided the City with the same amount of tax revenue it spent the previous year operations plus an 8% increase for operations VOTER -APPROVED TAX RATE ■ The highest tax rate the City may adopt before an automatic election in November ■ Provides the City with the same amount of tax revenue it spent the previous year operations plus a 3.5% increase for operations SANGER 11- DE MINIMIS TAX RATE ■ To giver smaller taxing units some relief from the 3.5% Voter -Approved Tax Rate ■ For entities under 30,000 population No -New -Revenue Rate + Rate that would equal $500,000 taxes + Debt Rate = De Minimis Tax Rate SANGER „ExA> iA 7/9/2020 Budget Year M&O Rate Debt Rate Total Tax Rate 2015-2016 $ 0.513353 $ 0.166147 $ 0.6795 2016-2017 $ 0.551806 $ 0.127694 $ 0.6795 2017-2018 $ 0.563531 $ 0,115569 $ 0,6791 2018-2019 $ 0.571004 $ 0.108096 $ 0.6791 2019-2020 $ 0.591577 $ 0,087523 $ 0.6791 SANGER N. 7/9/2020 'i_t R111 cif IUMID DWIM 11-9*00a' }I(lh'17z%fi\'�t a ` L C B 03542754 F ll. B 03542751 F »„ 2'� 2 City of Sanger, DentonCo., SangerlSD, $0.31 $0.10 $0.59 Tax Rate Comparison Cityof Sanger_ $0,679100 / $100 Denton County $0,225278 $100 Sanger ISD $1.308350 / $100 Total $2.212728 $100 SANGER •TEXAS ■ Preliminary property valuations are trending approx. 7% over last year's preliminary valuations at the end of June ■ Certified Tax Roll will be available on July 25th ■ Property tax revenues will be calculated SANGER .iExAs 9 7/9/2020 Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Taxes $ 4,371,909 $ 4,971,050 $ 5,0S2,465 Franchise Fees $ 813,406 $ 878,222 $ 918,622 Solid Waste $ 917,456 $ 935,500 $ 983,000 Licenses & Permits $ 308,480 $ 343,070 $ 344,500 Fines & Forfeitures $ 74,465 $ 95,526 $ 74,466 Fire & Ambulance $ 768,289 $ 724,329 $ 585,000 Police & Animal Control $ 69,776 $ 53,282 $ 60,350 Parks & Recreation $ 24,639 $ 32,000 $ 32,000 Library $ 24,279 $ 25,350 $ 23,050 Interest $ 10,716 $ 4,000 $ 18,000 Miscellaneous $ 56,222 $ 77,500 $ 84,S00 Transfers $ 214,352 $ 136,535 $ 136,535 Total $ 7,653,989 $ 8,276,364 $ 8,312,488 SANGER REO 7/9/2020 Department 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Police $ 1,521,139 $ 1,732,145 $ 1,785,464 Animal Control $ 110,860 $ 136,790 $ 139,500 Fire $ 1,098,439 $ 1,829,356 $ 1,641,063 Court $ 178,586 $ 197,494 $ 191,049 Development Services $ 390,323 $ 641,475 $ 612,704 Streets $ 557,105 $ 638,037 $ 498,136 Parks $ 552,055 $ 553,192 $ 526,092 Recreation $ 72,340 $ 82,900 $ 84,200 Library $ 284,402 $ 303,470 $ 309,430 Solid Waste $ 841,394 $ 850,000 $ 912,000 Transfers $ 1,205,619 $ 1,311,507 $ 1,612,850 Total $ 6,812,262 $ 8,276,366 $ 8,312,488 SANGER Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 1,174,357 $ 1,339,500 $ 1,376,700 Supplies & Materials $ 49,024 $ 51,740 $ 66,818 Maintenance & Operations $ 50,911 $ 80,000 $ 80,000 Contract Services $ 92,967 $ 140,905 $ 141,946 Utilities $ 6,211 $ 6,000 $ 6,000 Capital Outlay $ 147,669 $ 114,000 $ 114,000 Total $ 1,521,139 $ 1,732,145 $ 1,785,464 ■ Minimal changes to the budget ■ Capital Outlay - purchase of two (2) vehicles SANGER 11 7/9/2020 Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 56,055 $ 61,790 $ 64,500 Supplies & Materials $ 51,325 $ 69,500 $ 69,500 Maintenance & Operations $ 3,480 $ 5,500 $ 5,500 Total $ 110,860 $ 136,790 $ 139,500 ■ Excluding salaries & benefits, no proposed changes to the budget SANGER Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 762,970 $ 1,228,372 $ 1,106,700 Supplies & Materials $ 121,466 $ 127,500 $ 108,900 Maintenance & Operations $ 61,233 $ 84,000 $ 72,400 Contract Services $ 65,648 $ 72,784 $ 77,363 Utilities $ 3,462 $ 4,200 $ 4,200 Grant Expenses $ 5,843 $ 57,500 $ 6,500 Capital Outlay $ - $ 255,000 $ 265,000 Debt Payments $ 77,817 $ - $ - Total $ 1,098,439 $ 1,829,356 $ 1,641,063 ■ Personnel request: ■ New position - Assistant Fire Chief/Fire Marshall ■ Capital outlay ■ Self Contained Breathing Apparatus (SCBA) - $210,000 ■ Command Truck - $55,000 SANGER 12 7/9/2020 Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 117,902 $ 136,500 $ 149,900 Supplies & Materials $ 3,754 $ 6,000 $ 5,400 Maintenance & Operations $ 841 $ 1,000 $ 900 Contract Services $ 28,218 $ 18,500 $ 14,000 Municipal Fees $ 27,871 $ 35,494 $ 20,849 Total $ 178,586 $ 197,494 $ 191,049 ■ Minimal changes to the budget ■ Salaries & Benefits ■ Includes proposed increase for prosecutor and judges SANGER .1-- Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 310,146 $ 466,500 $ 469,300 Supplies & Materials $ 17,724 $ 22,860 $ 38,000 Maintenance & Operations $ 2,353 $ 2,875 $ 5,450 Contract Services $ 60,100 $ 95,240 $ 99,954 Capital Outlay $ - $ 54,000 $ - Total $ 390,323 $ 641,475 $ 612,704 ■ Increased expenditures proposed in several categories due to the code enforcement program SANGER �If%TS 13 7/9/2020 Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 231,396 $ 243,800 $ 252,400 Supplies & Materials $ 6,015 $ 10,785 $ 9,700 Maintenance & Operations $ 219,595 $ 133,916 $ 128,500 Contract Services $ 626 $ 1,000 $ 1,000 Utilities $ 47,938 $ 55,000 $ 55,000 Capital Outlay $ - $ 142,000 $ Debt Payments $ 51,535 $ 51,536 $ 51,536 Total $ 557,105 $ 638,037 $ 498,136 ■ No proposed capital outlay SANGER Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 250,605 $ 236,900 $ 243,200 Supplies & Materials $ 23,119 $ 40,100 $ 40,100 Maintenance & Operations $ 61,381 $ 69,992 $ 69,992 Contract Services $ 108,478 $ 147,800 $ 148,200 Utilities $ 18,957 $ 24,400 $ 24,600 Capital Outlay $ 89,515 $ 34,000 $ Total $ 552,055 $ 553,192 $ 526,092 ■ No proposed capital outlay SANGER 7/9/2020 Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 58,659 $ 62,900 $ 64,200 Supplies & Materials $ 13,521 $ 17,750 $ 17,750 Maintenance & Operations $ 160 $ 1,250 $ 1,250 Contract Services $ - $ 1,000 $ 1,000 Total $ 72,340 $ 82,900 $ 84,200 ■ Excluding salaries & benefits, no proposed changes to the budget SANGER Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 242,030 $ 256,100 $ 260,500 Supplies & Materials $ 29,398 $ 33,160 $ "'33,005 Maintenance & Operations $ 5,595 $ 6,250 $ 6,775 Contract Services $ 7,379 $ 7,960 $ 9,150 Total $ 284,402 $ 303,470 $ 309,430 ■ Minimal changes to the budget SANGER .,.- 15 7/9/2020 Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Contract Services $ 841,394 $ 850,000 $ 912,000 Total $ 841,394 $ 850,000 $ 912,000 SANGER 7/9/2020 ■ Fund revenues can fluctuate dramatically due to weather ■ Slightly below projections due to a mild winter ■ When consumption is down, so is production costs and wholesale utility costs SANGER TEXAS Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Water $ 2,075,583 $ 2,087,800 $ 2,087,800 Sewer $ 1,981,279 $ 2,036,650 $ 2,036,650 Electric $ 7,674,766 $ 7,700,000 $ 7,732,500 Penalties & Fees $ 202,032 $ 211,000 $ 212,500 Interest $ 126,962 $ 15,000 $ 300,000 Miscellaneous $ 212,551 $ 68,250 $ 101,500 Transfers $ 62,295 $ 97,477 $ - Total $ 12,335,468 $ 12,216,177 $ 12,470,950 SANGER 'TEXAS m 7/9/2020 Department 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Water $ 1,229,935 $ 1,353,723 $ 1,352,094 Waste Water $ 570,956 $ 770,307 $ 696,479 Electric $ 6,637,033 $ 6,677,301 $ 6,682,606 Debt Service $ 736,507 $ 1,571,942 $ 1,596,600 Transfers $ 1,658,126 $ 1,842,904 $ 2,143,171 Total $ 10,832,557 $ 12,216,177 $ 12,470,950 SANGER Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 367,788 $ 411,880 $ 431,200 Supplies & Materials $ 25,680 $ 21,200 $ 21,300 Maintenance & Operations $ 705,356 $ 698,243 $ 698,194 Contract Services $ 4,234 $ 7,000 $ 45,800 Utilities $ 126,877 $ 155,400 $ 155,600 Capital Outlay $ - $ 60,000 $ - Total $ 1,229,935 $ 1,353,723 $ 1,352,094 ■ Projected increases in wholesale water costs: • Volume charge - 3.5% • Demand charge - .04% ■ Proposed changes: Contract Services - maintenance contracts for the storage tanks that were rehabilitated this year SANGER 7/9/2020 20 Budget Category 18-2019 2019-2020 2020-2021 2018-2019 2019-2020 2020-2021 Budget Category Actual Budget Proposed Salaries & Benefits $ 649,SS7 $ 679,395 $ 758,200 Supplies & Materials $ 42,845 $ 47,000 $ 47,000 Maintenance & Operations $ 5,819,659 $ 5,635,311 $ 5,633,311 Contract Services $ 123,105 $ 243,795 $ 243,795 Utilities $ 252 $ 300 $ 300 Capital Outlay $ - `$ 71,500 $ - Debt Payments $ 1,615 $ - $ - Total $ 6,637,033 $ 6,677,301 $ `6,682,606 ■ Personnel request: ■ New Position - Electric Tech/Groundman SANGER .,txAs 19 ■ Personnel request: ■ New Position - Electric Tech/Groundman SANGER .,txAs 19 7/9/2020 ® General ® Entarpri- ■ The Internal Service Fund (ISF) is funded by transfers from the General Fund (GF) & Enterprise Fund (EF) ■ Funding allocation was based on a comparison of GF & EF budgets ■ Funding was set at 30%-GF/70%-EF when ISF originated in 14-15 Budget ■ Percentages have shifted from 70/30 to 60/40 ■ Funding for ISF is updated in 20-21 Budget to reflect this shift SANGER N11 7/9/2020 2018-2019 Budget Category Actual 2019-2020 Budget 2020-2021 Proposed Transfers $ 1,768,731 $ 2,121,691 $ 2,342,970 Total $ 1,768,731 $ 2,121,691 $ 2,342,970 SANGER #,ExAS Department 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Mayor & Council $ 123,553 $ 217,400 $ 155,400 Administration $ 336,077 $ 375,802 $ 464,550 Public Works $ 225,679 $ 117,403 $ 122,970 Finance $ 472,901 $ 516,884 $ 598,800 Engineering $ 79,917 $ 326,598 $ 415,650 Fleet Services $ 91,582 $ 106,104 $ 105,600 Facilities $ 188,950 $ 277,500 $ 223,300 Non -Departmental $ 245,491 $ 268,500 $ 256,700 Total $ 1,764,1S0 $ 2,206,191 $ 2,342,970 SANGER #iE%AS 21 7/9/2020 Budget Category 2018-2019 2019-2020 2020-2021 Actual Budget Proposed Supplies & Materials $ 7,244 $ 12,100 $ 7,900 Contract Services $ 116,309 $ 205,300 $ 147,500 Total $ 123,553 $ 217,400 $ 155,400 SANGER Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 321,824 $ 347,052 $ 438,300 Supplies & Materials $ 7,710 $ 12,750 $ 10,250 Maintenance & Operations $ - $ 10,000 $ 10,000 Contract Services $ 6,543 $ 6,000 $ 6,000 Total $ 336,077 $ 375,802 $ 464,550 ■ Personnel request: ■ New position -Executive Assistant / Assistant to the City Manager SANGER „ExAs ►a 7/9/2020 Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 187,394 $ 92,078 $ 96,600 Supplies & Materials $ 8,730 $ 8,000 $ 6,700 Maintenance & Operations $ 1,846 $ 825 $ 2,000 Contract Services $ 27,709 $ 16,500 $ 17,670 Total $ 225,679 $ 117,403 $ 122,970 SANGER TEXAS Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 368,851 $ 397,384 $ 476,000 Supplies & Materials $ 22,977 $ 19,250 $ 19,500 Contract Services $ 74,918 $ 100,250 $ 103,300 Capital Outlay $ 6,155 $ - $ - Total $ 472,901 $ 516,884 $ 598,800 ■ Personnel request: ■ New Position - Customer Service Supervisor SANGER MTEXAS 23 7/9/2020 Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 79,917 $ 231,148 $ 305,700 Supplies & Materials $ - $ 18,700 $ 21,900 Maintenance & Operations $ - $ 5,250 $ 4,250 Contract Services $ $ 33,500 $ 83,800 Capital Outlay $ $ 38,000 Total $ 79,917 $ 326,598 $ 415,650 ■ Personnel request: ■ New position - Engineering Tech ■ Increase in Contract Services ■ Engineering ■ Annual Software Support SANGER Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 71,763 $ 79,704 $ 79,300 Supplies & Materials $ 6,981 $ 8,700 $ 8,600 Maintenance & Operations $ 5,738 $ 13,300 $ 13,300 Contract Services $ 3,950 $ 4,400 $ 4,400 Capital Outlay $ 3,150 $ - $ - Total $ 91,582 $ 106,104 $ 105,600 SANGER „-1 24 7/9/2020 Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Supplies & Materials $ 4,920 $ 17,000 $ 15,300 Maintenance & Operations $ 45,401 $ 51,000 $ 49,000 Contract Services $ 39,605 $ 51,000 $ 50,000 Utilities $ 99,024 $ 116,000 $ 109,000 Capital Outlay $ 42,500 $ - Total $ 188,950 $ 277,500 $ 223,300 ■ No proposed capital outlay SANGER Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 17,169 $ 22,000 $ 18,000 Supplies & Materials $ 35,673 $ 35,000 $ 35,000 Maintenance & Operations $ 7,454 $ 15,000 $ 5,000 Contract Services $ 185,195 $ 196,500 $ 198,700 Total $ 245,491 $ 268,500 $ 256,700 SANGER w1E%a5 25 7/9/2020 Obligation Final Debt Service Fund Enterprise Fund Payment Principal Interest Principal Interest 2007 Certificates of Obligation 08/31/27 $ 34,000 $ 11,894 $ 66,000 $ 23,086 2012 General Obligation Refunding Bonds 05/15/21 $145,200 $ 3,994 $184,800 $ 5,082 2013 Certificates of Obligation 02/O1/33 $ 22,200 $ 16,332 $162,800 $119,768 2015 Certificates of Obligation 11/15/35 $ - $ - $180,000 $185,200 2016 General Obligation Refunding Bonds 09/21/21 $ 248,400 $ 9,936 $291,600 $ 11,664 2017 Certificates of Obligation 05/15/37 $ - $ - $ - $366,600 2019 General Obligation Refunding Bonds 08/O1/26 $200,000 $ 48,500 $ $ Gov Cap Equipment loan (Streets) 02/15/24 $ 43,716 $ 7,819 $ $ Totals 1- $ 90,656 $885,200 $711,400 SANGER ,txA, MEN Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Taxes $ 476,744 $ 385,000 $ 462,500 Grants $ 15,000 $ - $ - Interest $ 5,754 $ 1,750 $ 4,000 Transfers $ $ 25,000 $ 25,000 Total $ _25,000 522,498 $ 411,750 $ 491,500 SANGER 26 7/9/2020 Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Salaries & Benefits $ 102,759 $ 108,360 $ 111,300 Supplies & Materials $ 12,640 $ 20,600 $ 28,300 Maintenance & Operations $ 997 $ 5,825 $ 6,200 Contract Services $ 3,822 $ 57,750 $ 27,750 Utilities $ 1,639 $ - $ - Debt Service $ 11,738 $ - $ Total $ 133,595 $ 192,535 $ 173,550 SANGER — -.1 Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Taxes $ 445,371 $ 385,000 $ 462,500 Interest $ 3,417 $ 1,000 $ 5,000 Total $ 448,788 $ 386,000 $ 467,500 SANGER „FxAs 27 7/9/2020 Budget Category 2018-2019 Actual 2019-2020 Budget 2020-2021 Proposed Supplies & Materials $ $ $ 12,050 Maintenance & Operations $ $ $ 600 Contract Services $ $ 40,000 $ 12,375 Capital Outlay $ 18,614 $ 50,000 $ - Transfers $ 237,500 $ 237,500 $ 237,500 Total $ 256,114 $ 327,500 $ 262,525 ■ Street Rehab Phase IV - FY 21-22 - $190,000 ■ 4th St from Elm to Hwy 455 ■ 4th St from Peach to Elm St. ■ 3'd St from Peach St. to Hwy 455 ■ Plum St from 5th St to 2"d St. ■ Elm St from 5th St to 2"d St. SANGER SANGER „Eras U-11 7/9/2020 ■ Currently: ■ Finishing the WWTP rehab project ■ FM 455 - engineering ■ Stream Restoration - assessing project feasibility ■ Upcoming ■ FM 455 widening - relocation of utilities ■ Stream Restoration/Outfall Pipeline ■ IH-35 project - relocation of utilities ■ Railroad lift station (formerly known as Cowling Road Lift Station) ■ 3% proposed merit increase ■ City's TMRS rate increasing from 8.31% to 8.70% ■ Social Services Contributions: ■ SPAN Program - $11,600 ■ Children's Advocacy Center - $14,652 SANGER SANGER .,EX.S 7/9/2020 QUESTIONS? SANGER �Exa, 30