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07/06/2015-CC-Agenda Packet-Work SessionSTffige� TEXA5 AGENDA CITY COUNCIL WORKSESSION MONDAY, DULY 6, 2015 6:00 PM 502 ELM STREET 1. Call Meeting to Order. 2. Budget Workshop. 3. Overview of Items on Regular Agenda. 4. Adjourn. I, the undersigned authority, do hereby certify that this Notice of Meeting was posted on the bulletin board, at the City Hall of the City of Sanger, Texas, a place convenient and readily accessible to the gene 1 public at all times, and said notl y,e was posted on the following date and time: at and shall remain posted until meetingXs adj urned. Tami Taber, City Secretary City of Sanger, Texas v A � w ��1Jllllififi1�11 This facility is wheelchair accessible and accessible parking spaces are available. Requests for accommodations or interpretive services must be made 48 hours prior to this meeting. Please contact the City Secretary's office at (940) 458-7930 for further information. r_j w w 0 F� W N w m � � w O Z N N 101 ^o W 4-J ^. 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M I.!_ C) LL CL • 0 0 0 u S.. Cd CL CU N V) S. 0 a� D-o .c W Cll cu � a� cn ULM v a� U :3 V 4-1 � � Q O V •— m . _ m cu °- Z ' z a .. N W 0 m 4j C- V V V c� V s-- m 4) W CL • 0 C h o 40 � V 0 •— CU � E •4-J W o O V S- 4) 4-J V L M C 0 4� W W E E 0 V c� ^C: W 0 0 r A W � O C%+0. V L � 0 cm C: W c5 E c: V E c� 0 b�0 V ,C L u •— C: L 3 L � 0 M 2016 Budget Message Cl . FY OF SANGElt, 2016 BUDGET MESSAGE PREPARED BY: MICHAEL BRICE, CITY MANAGER 2016 Budget Message Introduction The intent of this budget message is to explain both the structure of the budget and the atmosphere in which it was created. 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 on municipal government finances and make the raw numbers more understandable. I encourage the reader to take a few moments to read through the budget message. I believe it will give you valuable insight on the budget process. It will also provide insight into the thinking and conditions in which the budget was prepared. Municipal budgets are always challenging. There simply is never enough money to fix every problem and address every concern. While the economy remains strong, revenues are fairly flat when compared to 2015. This limits our ability to expand services beyond what is already being provided. 2016 will see the continuance of an aggressive effort to address our deteriorating infrastructure and expand utilities to support commercial and industrial growth. These activities are detailed in the Ten Year Capital Plan included in this budget. This will require strong leadership from the Mayor and Council. The result will be a community that continues to grow and improve the quality of life for its citizens. Review of 2015 The housing market remains very strong and demand is still high due to the shortage of housing in the area and low interest rates. Additional residents adds to several revenue streams but also increases the need for services which is often times offsetting, negating any revenue gains. Sales tax is trending up slightly and we are projecting an 8% increase in sales tax revenue. New residential and commercial construction and increased valuations are reflected in an anticipated increase in the property tax base. We anticipate approximately a 4% increase in the property tax base in 2015. As always, we take a conservative approach to budgeting revenues. We continue to work on the Capital projects scheduled for this year and many of these will carry over into next year. The Addition of water and wastewater lines on the west side of 135 between FM455 and Belz Road will begin this summer. Replacement of water and sewer lines along Jones, Sims, Smith and Kirkland is underway and should be completed this summer. We have also entered into an.interlocal agreement with Denton County to rehabilitate Sims, Jones, Smith and Kirkland streets. We hope to complete this project next year. Engineering and permitting are continuing on the waste water treatment plant with the first phase of construction anticipated for next year. We are acquiring the necessary easements for the reconstruction of McReynolds Road, with construction scheduled for next year. Utility Revenues are down somewhat this year due to the unusually wet spring and mild temperatures. This will result in less of a fund balance being available at the end of the year although we do anticipate ending the year with revenues higher than expenditures. We will do this by closely monitoring the budget and watching expenditures. 2016 Budget Message Sales Tax %n Year History 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 FY 2016 Budget Highlights Expenditures by Classification As you can see in the chart below, overall expenditures are projected to rise by a little over 5%. We have been very conservative in our budgeting and have looked at the history of each individual line item when planning next year's expenditures. The largest increases are in Capital Expenses and Debt Service. Capital expenses are increasing 20.8% primarily due to the fact that we are replacing more aging vehicles and equipment this year. During the recession we replaced very few non-public safety vehicles. Now we have to catch up on vehicle and equipment replacement. 2016 Budget Message Salaries & Benefits $ 4,298,175 $ 4,750,872 $ 4,964,915 $ 214,043 4.51% Supplies & Materials $ 372,015 $ 465,689 $ 431,369 $ (34,320) -7.37% Maintenance & Operations $ 6,691,650 $ 7,144,935 $ 7,329,916 $ 184,981 2.59% Contract Services $ 1,111,483 $ 1,216,182 $ 1,288,969 $ 72,787 5.98% Utilities $ 468,648 $ 607,450 $ 632,207 $ 24,757 4.08% Capital Expenses $ 347,077 $ 458,394 $ 563,102 $ 104,708 22.84% Debt Service $ 1,237,426 $ 1,277,215 $ 1,275,474 $ (1,741) -0.14% Other Department Expense $ 68,922 $ 75,407 $ 83,922 $ 8,515 11.29% Transfers $ 1,399,192 $ 2,446,341 $ 2,486,196 $ 39,855 1.63% Internal Service Fund Historically we have split the budget for departments with responsibilities in both the General Fund and Enterprise Fund between the two funds. To increase transparency and assist operational efficiency, we have placed those departments in an internal service fund. 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 2% merit raise (Range from 0-3%) for employees again this year. I am recommending adding three firefighter positions, to be filled with part time personnel. This will give us four personnel on duty, 24 hours a day. These are the only new positions being proposed for next year. 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. One big unknown this year is health insurance costs. We will not know these numbers until late summer. Because we allocate a set amount to each employee for insurance benefits this will not impact the proposed budget. Capital Projects -We will be carrying over most of the $350,000 in this year's budget for streets to apply to McReynolds Road next year. A small portion of this year's money will be used for the Sims, Jones, Smith and 2016 Budget Message Kirkland. This year's $350,000 commitment will go toward the overlay and reconstruction of McReynolds Road from Ranger Creek to FM 2164. Capital projects this year will be quite extensive. Capital projects are discussed in detail in the Capital Improvement Plan included in the overall budget. In summary, capital projects will include reconstruction and resurfacing of McReynolds Road in conjunction with Denton County and Extension and expansion of water and sewer lines along the east and west sides of 135. It will also include drilling two new water wells and connecting them to the system. Reserves Three years ago the Council set a goal of increasing emergency reserves to $2,000,000 over the next 3-5 years. We reached that goal at the end of the 2014 Budget Year. The resolution also created a "Storm Reserve Fund". 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. The storm reserve fund will end the year with approximately $500,000 in reserve. Contingency Reserve Funds Contingency Reserve Funds $1,200,000.00 $1,000,000.00 $800,000.00 $600,000.00 $400,000.00 $200,000.00 $0.00 2008 2009 2010 2011 2012 2013 2014 M General Fund ® Enterprise Fund Summary While there are some structural changes in the budget, operationally there will be few changes. Staff has prepared a proposed budget with cautious optimism for 2016 that addresses both our short term and long term needs. As always we will closely monitor both revenues and expenses throughout the year and adjust accordingly as conditions dictate. 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. 2016 Budget Message 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 industrial property has picked up in the last year. This year we updated and continue to utilize the information developed by The Retail Coach to assist us in recruiting retailers and other business. We are also extending utilities along both sides of Interstate 35 to entice new businesses and industry to the City. 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 new 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 has also been a tremendous advertising tool for Sanger. Last year we added a splash park to replace our obsolete swimming pool. This will also be a quality of life improvement for our citizens to enjoy. In 2016 the 4B board has authorized funding for the expansion of the trail system to the East side of 135. This will be the first phase in the development of the 55 acres of park land on the opposite side of the interstate from Porter Park. Sanger Electric is another strength enjoyed by the City of Sanger. Sanger Electric generated almost $7,500,000 in gross revenue last year. This revenue not only supports the Enterprise Fund but the General Fund as well. Without this revenue, property taxes and other utility fees would need to be much higher. Sanger also enjoys having both a 4A and 4B economic development board. Each of these boards generates approximately $300,000 annually in revenue. These monies have allowed Sanger to compete economically and make quality of life improvements. 4B funds are currently being used to pay for the debt service on the Porter sports complex and other projects. 4A funds were used to purchase a 51,000 square foot warehouse for job creation. It has been leased creating jobs as well as a positive cash flow in rent. This year 4A will continue assisting with the extension of utility lines for development of additional industrial properties. Weaknesses To a large extent cities in Texas are dependent on property taxes to fund their general revenue operations. In Sanger, approximately 41% of general fund operating revenues come from property tax. The weakness here is that almost half of the property tax in Sanger comes from residential improvements (See Figure 1 below). 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. 2016 Budget Message Another weakness is median home prices in Sanger. While the median home price in the DFW Metro area is around $200,000, the median home price in Sanger is half that. This results in a much lower tax income per lot 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. We have seen a better mix and a higher average home cost this past couple of years. As a result we are seeing our average valuation increase. We need to proactively encourage this trend to help eliminate this weakness. Another weakness that stifles growth is the fact that as the city limit expands, we add 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. This will continue to be an issue until some permanent resolution is found. 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. Not only are these properties being marketed by the land owners but the City is also marketing these properties through the Greater Dallas Chamber of Commerce. Sanger must capitalize on these industrial prospects and aggressively market its strengths. To do this will require additional investment in infrastructure to ensure that industrial sites are "shovel ready" when companies are ready to move. To that end, plans are in the works to extend water and waste water lines to potential industrial sites along 135 to entice industrial development. We are also working with private developers to develop shovel ready industrial parks to spur industrial growth. 2016 Budget Message Residential Development There have been 31 new home starts so far in Fiscal Year 2015. The average assessed value remained a little over $100,000 for single family residents in 2015. It is important that this growth be diversified across a wide range of the housing market from starter homes to homes that exceed $500,000 in price. 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 appraised value, saving everyone on their property taxes. Currently the average home value in Sanger is approximately $100,000. At that value a home will generate approximately $665 in City property tax each year. In comparison, a $250,000 home generates $1662 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. The bad news is some of the large tracts available for commercial development lack infrastructure (water and sewer) on site. As with industrial development, we need to extend water and sewer into these areas to make them more attractive for development. 2016 will see new water and sewer lines extended along the West side of 135 to promote commercial development. The City must continue to promote commercial development, especially development that generates both property and sales tax. Threats One threat that bears close watch is the increased cost of health insurance. We will not know until late in the budget process if we will face an increase this year or not but an increase is highly likely. Many aspects of healthcare reform continue to take effect. These new requirements will raise the cost of providing health insurance for both the City and its employees. Another significant threat is action taken by the State Legislature. Cities will take multiple hits this year as the State reduces State funding for programs, keeps more revenue for themselves and passes new unfunded mandates that will cost the cities money to implement. In their quest to balance the budget without raising taxes, they are significantly impacting budgets and services at the local level. One example of this is the new regional groundwater districts recently mandated by the State. These districts will be funded through a tax on groundwater pumped by water systems like ours. No state funding will be provided. This will cost the citizens of Sanger about $35,000 each year and will require a $2.00 per month increase in everyone's water bill. The State legislature and executive branch also attempted to limit local control in many areas and transfer that control to the State where it can be more easily influenced by special interests. Several bills were introduced that would severely limit the amount of property taxes Cities and Counties could collect. Fortunately, most of these bills were defeated. If they had passed they would have severely limited the ability for cities and counties to maintain current service levels in the years to come. Another area where they tried to strip local control was in regulating the rates natural gas companies can charge. This would have meant that rather than local elected officials approving natural gas rate increases, it would be decided by the three Railroad Commissioners in Austin. We can expect similar bills to be introduced in the next legislature as well. 2016 Budget Message One threat we largely mitigated is a lack of emergency reserve funds. Three years ago the Council set a goal of $2,000,000 in emergency reserves to be reached over the next 3-5 years. We reached that goal at the end of FY 2014 with approximately $2,000,000 in emergency reserve funds. We are also building a "Storm Fund". The Storm fund is in addition to other emergency funds. These funds would be used only in the event of a major emergency such as a tornado to cover revenue shortfalls and unforeseen expenses. Eventually, every City faces some type of disaster. Be it a tornado, flood, ice storm or other 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. 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 15t until 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 1't each year (see Timetable for Adopting the Budget). When the economy is volatile, such a lengthy process can lead to financial issues down the road. For example, a road project that is scheduled to begin in the summer would be estimated in the spring of the previous year, over a year earlier. Due to market volatility the actual cost could be significantly higher or lower than estimated. This can occur frequently in government and is usually not understood by the public. To a great extent the City works on a pay as you go basis. Revenues must be sufficient to cover expenses. Sometimes this can create some short term issues because of the timing of revenues. For example, the largest revenue stream in the General Fund is property taxes. However, we do not receive the bulk of these funds until the second quarter of the fiscal year (January — March). This means that other revenues must be used to cover expenses in the first quarter and that discretionary expenses (like buying new vehicles) are usually deferred until after the first quarter. Because the City cannot spend money it does not have, it must find an alternative method of financing large infrastructure projects. Replacing or adding new roadways, water lines, sewer lines and drainage improvements are very expensive. After paying for operations most cities do not have sufficient funds left over to pay for these improvements as they are done. Therefore, cities sell municipal bonds to pay for these improvements up front. The bonds are then paid off over a period of time, spreading the expense over a number of years. The City must pledge either property tax, or some other revenue like utility fees toward repaying the bonds. The downside is that these pledged funds cannot be used for other purposes in future years. This means that long term debt must be managed and controlled so that necessary improvements are made without hamstringing future budgets. 2016 Budget Message Another important point 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. Understanding Property Tax Property Taxes are historically the primary funding source for General Fund operations. The property tax calculation process can be very complicated. Having a basic understanding of how it is calculated and the rules involved is essential in making sound decisions on the property tax rate. Because of the way the rate is calculated, decisions made about the rate this year will impact future year's budgets as well. Property tax valuations run more than a year behind. For example, at the beginning of each year the Tax Assessors office determines the taxable value of property for the year before. They then send notice to property owners of the assessed value of their property. Property owners then have an opportunity to protest that value if they feel it is unfair. The County Tax Assessors office hears the disputes and then certifies the Total Net Taxable Valuation for the City sometime around the end of July. The City then sets the rate for the upcoming year with the taxes due in January. Therefore, the taxes collected in January of 2016 are based on property values determined for 2014 and certified in 2015. This is why increases or decreases in property tax collections lag behind overall increases or decreases in property values. The property tax rate is made up of two components; the Interest and Sinking (I&S) rate and the Maintenance and Operation (M&O) rate. The I&S rate is the rate necessary to generate enough revenue to service the debt on bonds pledged against property tax. The M&O rate is the portion of the property tax used for day to day operations of General Fund departments. The I&S rate is set by the Assessor's office based on the net taxable valuation and the amount of debt. (Debt/Valuation= I&S tax rate). The City does not determine this rate, although it is included in the overall rate set by the city. Two key rules apply when determining the tax rate. The first is the Effective Rate. The Effective Rate is the rate that, based on this year's valuation, will service the debt (I&S rate) and raise the same amount of revenue as was raised last year for M&O. The Effective Rate may be higher or lower than the year before depending on a decrease or increase in the total valuation and an increase or decrease in debt service. The second term is the Rollback Rate. To oversimplify, if a City sets the tax rate so that it will generate more than 108% of the revenues generated last year, it is subject to the filing of a petition by the voters to send the tax rate to an election. If the City stays under 108% it cannot be challenged by petition. When a City sets the tax rate for the year it is really determining the M&O rate since the I&S rate is a function of taxable value and debt. This is important for a number of reasons. First, any rate set below the Effective Rate means a decrease in revenues. This decrease in revenue comes 100% from M&O revenue. Second, if total valuation falls (as happened in 2010) and debt also decreases, the Effective Rate will be higher than the Rollback Rate. This means that to raise the same amount of operating funds in 2010, we would have had to exceed the Rollback Rate. While this is a rare occurrence for a growing 2016 Budget Message City, it drives home the fact that setting the tax rate needs to be based on a number of factors considered together. Tax rates can vary widely between cities. For example, there are 88 Cities in Texas with a population between 5,000 and 10,000. Property taxes range from $0.1468/$100 to $0.957898/$100 in those cities. The maximum a home rule city can charge is $2.50/$100. Net Taxable Valuations also vary widely and are the primary factor in determining what rate a city needs to charge to pay for debt and operations. Two examples help to clarify this point. The first is Highland Park with a net taxable valuation of over 4.5 Billion. Highland Park's tax rate is only $0.22/100 but it generates over $10,000,000 a year in revenue. On the other end of the spectrum is the city of Mathis with a tax rate of $0.957898. Mathis' net taxable valuation is only $85,987,583 and generates revenue of $823,763. So, even though Mathis' rate is over four times higher than Highland Park's, it generates less than a tenth of the revenue. I do not suggest any increase lightly and in fact would like to see us lower the tax rate over time. However, until we start growing our commercial property tax base, this will be difficult to achieve. The key is growing our total net taxable value without adding a greater burden on services than what we receive in additional revenue. Again, this will require adding commercial property to the tax rolls. As stated earlier, new residential properties, while increasing the tax role, also increase service demand and are usually break even at best. 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. Internal Services include Administration, Custodial, Finance, Fleet Maintenance and Human Resources. General Fund Expenditures Internal Services Solid Waste 8% 12°l0 r Library---��.�Police and Animal S% Control Parks and Recreation 28% 10% r' Fire and Ambulance Streets 19 10% Development Services Municipal Court 4% 4% 2016 Budget Message 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. Property Tax Revenue Growth $3,500,000.00 $3,000,000.00 $2,500,000.00 $2,000,000.00 $1,500,000.00 $1,000,000.00 $500,000.00 $0.00 Property Tax General Fund revenues do not cover expenditures. The difference is made up by the transfer of excess revenues from the Enterprise Fund. These funds come primarily from the Electric utility. Without these funds, property taxes would have to be increased or services severely cut to balance the budget. The Transfer in 2015 was budgeted at $250,000. It is projected at $200,000 for 2016. Typically, due to cost savings throughout the year, this transfer for operations is not necessary and we have used these funds to build up reserves. This will likely not be the case this year due to lagging utility revenues caused by the wet weather and mild winter. Enterprise Fund The Enterprise Fund is made up of utility departments including Water, Wastewater and Electric. Enterprise utilities are intended to generate more revenue than is needed for operations. This excess revenue is used to pay for infrastructure improvements and support the General Fund to defer higher property taxes. Not only does the Electric Utility generate the bulk of gross revenues, it also produces the majority of excess revenues. In fact, after adding capital costs to operating costs the Water and Wastewater Utility barely break even. Fortunately, we have locked in the rate we pay for wholesale electric through May of 2019, so no significant increases in Electric rates are anticipated. Recently the State has mandated that regional groundwater districts be established statewide to manage groundwater resources. To pay for the districts water producers will have to pay a fee on the water removed from the ground. We are calaculating that this will cost Sanger about $36,000 a year. Staff is proposing increasing the base rate for water by $2.00 to cover this additional expense imposed by the regional water district. 2016 Budget Message One increase we are having to absorb in the electric utility is the increase in transmission and cogestion costs we pay. These cost have risen by over 60% in the last three years and continue to rise. These costs are regulated by the electric reliability council of Texas and are used partially to help pay for new transmission lines from West Texas to other parts of the State. Staff is also recommending a $1.00 increase in the base electric rate to cover increased transmission costs. Staff is recommending a 15% rate increases in sewer rates next year to pay the interest only bond payment for the rehabilitation and expansion of the waste water treatment plant. Full payment of the bonds in future years will require additional increases over the next two to three years. These rate increases will pay the bond debt without having to rely on property tax to do so. Staff is proposing a 6% increase in water rates to cover cost increases both in ground water and water purchased from Upper Trinity Regional Water District. Expenditures in the Enterprise Fund are overwhelmingly spent on Public Works as they should be. Expenditures include daily operations of the utilities, capital improvements, and debt service on bonds for capital imrovements. 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 departments entire budget in one place, making it more transparent and easy to manage. The departments include Non -Departmental costs, Mayor and Council, Administration, Public Works Administration, Finance and Fleet Services. Instead of each department having a separate budget in each fund, those departments will have a single budget in the Internal Service Fund. This will make it easier for the reader to see the true cost of the department without having to look in two different places. It will also streamline 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 cent sales tax. This sales tax generates around $300,000 each year for each of the corporations. Due to changes in legislation the 4A board can now fund projects authorized under either 4A or 4B statutes. This gives us the flexibility to combine 4A and 4B funds if we need to for either industrial development or to enhance the quality of life. Historically this money has been used to pay off the debt for the land associated with the Wal-Mart Distribution Center. Over the years the 4A Board has also built up a healthy reserve. In 2009, 4A purchased a 51,000 square foot warehouse at the East end of Downtown for the purpose of attracting new jobs to the area. The Warehouse was leased to Hollingsworth manufacturing in March of 2012 and has created several new jobs. The lease also generates a positive cash flow back to the 4A board. With the Wal-Mart debt paid off and the warehouse in a positive cash flow condition, the 4A Board is poised to further fund improvements related to economic development. In 2016 4A will be assisting with extending utilities to potential industrial areas. 2016 Budget Message The 4B Board can fund any project authorized under the 4A statutes. In addition, the 4B Board can fund improvements in other areas including parks and recreation. Historically 4B monies have been used to help fund infrastructure improvements, park and recreation improvements and, most recently, the new Splash Pad. The 4B Board also maintains a modest reserve and is currently committed to servicing up to $180,000 annually of the 2009 CIP for the new sports park and $32,500 per year for the splash park debt service. 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 other 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 These expenditures are tightly regulated by state law. To ensure that these funds are spent appropriately, they are placed in a separate fund and not comingled with the General Fund. Conclusion Revenue growth will allow us to maintain current service levels and continue to maintain and repair infrastructure this year. This means continuing to fill potholes and repave streets, replace old water and waste water lines, build sidewalks and maintain our parks in an attractive condition. Staff have worked hard and kept up with their responsibilities even when short staffed. They have willingly accepted cross training so they could help out in other departments when needed. They have been very frugal with spending. 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 Mayor and Council have had to make some hard decisions. They have poured much thought into those decisions and haven't flinched when doing the right thing was not going to be popular. The Citizens of Sanger are fortunate to have such people guiding the City. The municipal budgeting process can be confusing, especially when looking only at the raw numbers. We have worked hard to make the budget more transparent and understandable. I think you will see even more improvements and transparency this year. However, the budget is still just numbers. The budget message explains the meaning of those numbers. It is intended to shed light on the budget process and provide a general overview of its structure. It is also intended to shed light on the thoughts and concerns that went into formulating the budget. I hope you have found it helpful. 2016 Budget Message M Gcha eb 3 r cel Michael Brice, City Manager City of Sanger, Texas Personnel Projection f•r 2016 through2020 Prepared By: Mike Brice, City Manager Date: June 30, 2015 As always there is a direct correlation between revenues and staffing. Revenue projections are looking flat for next year with the only real increase being sales tax. In 2016 we plan on adding two additional full time firefighter/paramedics positions, staffed with part time personnel. This will give us four personnel on duty 24 hours a day. This gives us much more flexibility in responding to emergencies and brings us into compliance with the National Fire Protection Association (NFPA) standards of four personnel on scene for initial fire attack. This is the next step in transitioning from a combination paid/volunteer department to a fully paid department. A full transition will take several more years to complete. The new fire positions are the only ones being added this year due to revenue constraints. However, we do have growing needs for other personnel. One of those areas is the police department. The police department's structure is too flat. Currently the only supervisory personnel are the Chief and one Sergeant. We plan on adding an additional supervisor in 2017. Additional officers will need to be added as call volume increases. 7.01 E Plan to Add Additional Personnel in the Future As Needed 2016 2017 2018 2019 2020 Parks Maint. 2 Firefighter Police 1-213olice Officers Water Maint. positions staffed by Supervisor Elect. Lineman part time personnel Estimated Cost $98,550 $81,250 $125,000 We are also experiencing an upturn in new construction. If this continues and increases we will need to add additional personnel to both water and electric to keep up with new service demand as well as routine maintenance. As we expand our parks we will need to add additional personnel there as well. These needs are based on projected growth and increased demand for service. Obviously, they will also require growth in revenues as well. Our goal is to staff adequately to provide service that is both efficient and effective while operating within the confines of current revenues. I believe that this personnel plan meets that goal. City of Sanger, Texas Ten Year Capital Improvement Plan Update June 2015 This plan addresses capital improvement needs in the City of Sanger over the next ten years in the areas of Streets, Thoroughfares, Sidewalks, Drainage, Water Lines, Wastewater Lines, Parks and other Facilities. The plan discusses needs in each area and provides priorities, funding sources and timelines for projects expected in FY 2016. As in any city with older infrastructure, maintenance and rehabilitation of existing infrastructure is an ongoing and never ending process. It is easy to get behind and hard to catch up. Over the last five years more and more resources have been dedicated to infrastructure maintenance and replacement and several projects have been completed. This is a trend that needs to continue as we try to catch up with our aging and ailing infrastructure. At the same time we must expand our water and wastewater lines into areas that are prime for commercial and industrial development. While residential development is nice, commercial and industrial development produce far more revenue and are less of an impact on services. This issue is discussed at length in the Budget Message. Over $57,000,000 in water, wastewater, roads and drainage projects have been identified that need to be completed in the next ten years. To spur economic growth, the Council issued $4,500,000 in bonds to fund extending water and wastewater lines into industrial and commercial areas. The objective is to attract new businesses to these areas that will help fund future improvements such as rehabbing and expanding the wastewater treatment plant. In addition, these bonds will help pay for two new water wells and the splash park completed in 2014. The water wells will ensure we have sufficient water to meet peak demands while maintaining sufficient fire protection reserves. The sale of these bonds represents a proactive step by the Council to facilitate commercial and industrial growth. Projects Completed in FY 2015 ➢ Jones, Kirkland, Smith and Sims water and wastewater line replacement ➢ Jones and Willow trunk line replacement ➢ Server Consolidation Projects in progress continuing in FY 2016: Anticipated Funding Source ➢ East 135 Wastewater Line Upgrade 2013 Bond funds ➢ View Road Water Line Extension 2013 Bond Funds/4A ➢ View Road Wastewater Line Extension 2013 Bond Funds/4A ➢ West Side 135 Wastewater Line Extension 2013 Bond Funds ➢ West Side 135 Water Line Extension 2013 Bond Funds ➢ New Water Wells Water CIP Funds/2013 Bond Funds ➢ McReynolds Road Reconstruction Denton County/Street Funds ➢ Jones, Sims, Kirkland, Smith Streets Rehab Denton County/Street Funds Sanger Ten Year Capital Plan Update ® June 2014 ➢ Cowling Road Lift Station Replacement 2015 Bond Funds ➢ Phase I WW Treatment Plant Rehabilitation 2015 Bond Funds ➢ Final Design of WW Treatment Plant Expansion WW Tap Fees ➢ FM 455 Widening (TXDOT Project) TXDOT/County/City ➢ East side 135 Multi -Use Trails 4B funds Water Capital Projects The Water Capital Reserve Fund balance is approximately $1,229,000 (as of May 31, 2015). With continued growth, these funds will continue to grow. Some of these funds will be used to bring the new wells online and tie it into the system. Some will also be used to replace old lines in conjunction with the street rehabilitation program and to make fire protection improvements as identified in the 2010 Water and Wastewater Capital Improvement Plan. Other water improvements will include the extension of water service along the East side of 135 to View Road and along the West Side of 135 from FM 455 to Belz Road. These improvements will largely be paid for with Bond funds. Wastewater Capital Projects Development along the 135 corridor is accelerating the need to extend wastewater lines to the area. This will also accelerate the need to upsize the trunk Fine running back south on the east side of 135. To move this project along the Council authorized the selling of bonds to fund these projects. We started the first phase of construction on these projects in 2015. We were awarded a CDBG grant to replace the sewer trunk line along Jones and Willow, south to the Wastewater Plant and completed construction last fall. To create more revenue for wastewater infrastructure improvements we have started setting aside 10% of monthly wastewater revenues as discussed during the budget process. We are using these funds to address I&I issues and replace older wastewater lines in conjunction with street improvements. We currently have $965,000 (as of May 31, 2015) in waste water tap fees. Except for an unforeseen emergency, Wastewater Capital Improvement Funds from Tap fees will be used to help pay for the design, engineering and permitting of the waste water treatment plant refurbishing and expansion. At the recommendation of Alan Plummer and Associates, Council decided to refurbish and expand the existing waste water treatment plant rather than build a new one. Engineering and design have been awarded. This will be a multi -year project. The Cowling Road lift station is quickly reaching capacity and needs to be replaced. This will also require replacing the force main with a higher capacity main. We plan to begin design and engineering this year. Streets and Thoroughfares: Many streets in Sanger are in dire need of rehabilitation. The last few years we have concentrated our efforts on improving the thoroughfares that carry the most traffic. This does not mean that there are Sanger Ten Year Capital Plan Update ® June 2014 not residential streets that are in as bad or worse condition. However, focusing on thoroughfares as our priority gives us the greatest positive impact for the most people. Plans this year call for the reconstruction of McReynolds Road. This will be funded through County Funds and Street Funds. This is also a multi -year project. If funding is available in the future, Bolivar from 51h to the Service road, Belz Rd. and Duck Creek will also be candidates for repaving. We have also entered into an interlocal agreement with the county to repave Jones, Kirkland, Sims and Smith Streets. The work will be done as county crews become available. FM 455 is scheduled for widening in the next few years. It is anticipated that funding for this project will come from County road construction bonds and TxDOT. However, there may be some cost to the City with associated utility relocation. Reconstruction of the Cowling Road Bridge over Clear Creek is another need. This bridge is on TxDOT's off system bridge list for reconstruction but it is not funded at this time. The cost is likely to be well over $4,000,000, which means it will have to wait for TxDOT funding. Sidewalks: We made great strides on sidewalks in the last few years. Sidewalks were extended almost the entire length of Keaton Road from FM 455 to the sports park. Our goal is to connect existing sidewalks and add new ones that allow pedestrians to travel throughout town without having to walk on busy streets. Although some of these sidewalks will pass through residential neighborhoods, the goal is not to build residential sidewalks but to create paths that link subdivisions with destinations such as schools, parks, downtown and commercial areas. We normally budget $50,000 per year for sidewalks, so the work will have to be done in phases. Other portions will be done in conjunction with other projects such as the future widening of FM 455. Phase I will be to connect existing segments and create a central loop. This phase will provide access between five of the seven schools, Downtown, and several neighborhoods and subdivisions. This year we will be extending the sidewalk along Keaton Road North from its termination at Keaton and Holt. Phase II will link the other two schools to the inner loop. It will also connect the Sable Creek and Ranger Creek subdivisions to the system. Phase III connects the Quail Run and Lake Ridge subdivisions to the system, creates an old town loop and connects Switzer Park. It also extends the sidewalk up 5th street to FM 455. Phase IV extends the system along FM 455 from Metz Road to Marion Road. It also connects the Sanger Trail Apartments and subdivision to the system. This section needs to be done along with or after the road is widened. Once completed, sidewalks will link every school and major subdivision. Links will also provide walking access to the new sports park, public facilities and business areas throughout town without having to walk on busy streets. This program will add over seven miles of interconnected sidewalks and will cost approximately $2,000,000. It will also take more than the ten years covered by this plan to complete. Sanger Ten Year Capital Plan Update o June 2014 Parks and Facilities: With the Improvements made to city facilities with the 2007 bonds, the City's building infrastructure is in good shape and sufficient, for the most part, to meet our needs for years to come. By far our greatest and most expensive facility need is rehabilitation and expansion of the wastewater plant. The cost of this project will be in the range of $10,000,000 and will have to be financed over the long term by bonds. Financing this plant will significantly encumber our ability to do other projects for several years. However, this project is necessary to handle future growth. Facility needs that are farther out on the horizon include: Expansion of the Library; A Recreation Center, Remodeling the current Fire Station; building a second Fire Station and new park construction projects. Many of these are expensive projects that would require bond funding. Therefore, they may be feasible until a good portion of our bond debt is retired in 2021. 413 has committed funds for extending the trail system at Porter Park to the parkland on the East side of 135. This project is in design with construction anticipated for Summer of 2016. Conclusion: As you can see, a myriad of projects are planned over the next ten years and they will keep us very busy. Many of these projects will go unseen to most citizens but they all directly impact the quality of life in the community by ensuring reliable utilities, safe streets and sidewalks and adequate public facilities. It is important to note again that even after all of this work is complete, there will still be other needs arise as our infrastructure continues to age. Like every City, we will continue the struggle of balancing needs and resources to maintain current facilities and infrastructure, prepare for growth and improve the quality of life in our community. Adequate funds for large capital projects will continue to be a hindrance until other bond issues begin paying off in 2021 and until we grow sufficiently to expand the tax base. For the last two years we have diverted more revenues for infrastructure rehabilitation. You will see expenditures in the 2015 proposed budget for such improvements as street reconstruction, new sidewalks, water and wastewater line replacement, wastewater plant rehabilitation and expansion and electrical system improvements. As future revenues improve we need to channel more funds toward these needs. This plan identifies and prioritizes our most pressing needs in capital improvements for the next Ten years. Some parts of the plan, like sidewalk improvements, project out further than ten years for comprehensive planning purposes. Revenue sources are identified for those projects ongoing this budget year. As with any plan it will change over time and it will be updated on an annual basis to keep it current and relevant. MIKE BRICE Mike Brice, City Manager m X bA C m v- O a-+ 'u CO rq L Ln rq 0 N s.. m cu m V CA U. rl � Ln rn ,ii m r-I-i U) m O m I\ h io m 00 N m N LD t- t/1 1 m CZP n M 'p N O m Ln 00 m d m h i" o LD Ln Ln H o <-i Lo ri c-i Va ri a � 0 L a o rn o m� o o � rr-i cf N h N m m m LD LLn rn m �i LD d O Ln h o0 0 W N Ln d N O lMD W O ' mN Ln N 00 l)'1 N 00 14, 00 Ct N N N w Ln O LD N lz a+ 1 LD r-I 1 e-I e-I tw e 1 ei ..a m N W W W = Q W m W co a Ln 0 ❑ Z ❑ f6 W W W � D L-Az V D.. Co L z LL W =3 O Z N W m LA W u i aj W a �' W L x Ix LU a) z W W ❑ Q Q t- CL w H z X o dt 00 C) It O O W W Ln m m I\ h H h Ln H r\ w m m H H O O O Ln V-i O Lo Ln e-i It W O LD H d' M Ln d' O N LD * m e-I O N l i 00 h h D) h Ln d' O N lD M Ln N N L6 n 00 m Ol N ,F m Ln Ln LD m Zi m ci c <-f O m 00 d' lD ci a-i Ln w w h On d' LD m H O H N 'cf' Ln N LD r, (O E Ln Ln W i/} in• in O d H H �t r-i i\ -i N w M H N H m m m N m 00 m 00 O 00 h h O 00 O h N w H m dt h W d' Ln CV 00 O LD N c-I 00 D) Lrn O C & Ol d^ N m N N Ln LA "Q M N D7 c-I LD iT N M h LD LD O 0) 00 h N N �A 00 N N m d' N W n M N O N I N 00 M 7 C Ln W w D z Q W Q Q N m L W u in W 0 ❑ Z N V LL m a-+ 4- = f- z 0o " O � at m io ❑ q[ f- z W41 E 0 V) z W vI'ai HQ o N m a) IL � w � u + al X Z, W OL Q ❑ V M 'F aJ ,Y - co - LL W d Q IL cc G 0 N d J V) i7 o W x O N 4 CD 00 O N d' N lD 'd' (A O O C7 W N N N N N m m Mi- Expenditures by Classification includes all Departments, including those departments internally funded - Council, Administration, Public Works, Finance, Fleet, and Non -Departmental. Those expenditures are treated as transfers throughout the rest of the budget. However, to provide a complete snapshot of expenditures by classification, the internally funded department expenditures are included here by classification - salaries, supplies, operations, etc. rather than shown as Transfers. Other Department Expense includes specific classifications such as Court Costs and Community Centers. Actual Transfers from the Enterprise Fund in 2013 include the following: $180,000 for the new Police Department Building, $250,000 for Freese Reconstruction, $25,000 for Keaton & 5th Sidewalks, and $363,497 fo Old Bond Reserves. ensl��arsl� 1 ss> >ati�02/28f %wow�5Anz �ffe enc"10MWII ?�a� w �.�, _ x Salaries & Benefits $ 1,895,010 $ 4,548,024 $ 214,043 4.51% Supplies & Materials $ 111,708 $ 652,782 $ (34,320) -7.37% Maintenance & Operations $ 2,663,254 $ 6,391,810 $ 184,981 2.59% Contract Services $ 537,969 $ 1,313,602 $ 72,787 5.98% Utilities $ 211,427 $ 507,425 $ 24,757 4.08% Capital Expenses $ 24,902 $ 58,762 $ 104,708 22.84% Debt Service $ 210,006 $ 279,095 $ (1,741) -0.14% Other Department Expense $ 29,252 $ 70,205 $ 8,515 11.29% Transfers $ 1,087,724 $ 2,120,538 $ 39,855 1.63% m 0 0 O 0 O 0 0 cn N N o O o0 O M ai N O O Lo O a V N m N H N e-I CU1 LL N L N E � N o` o p N v N Ln ix w X w . 0 � Q W y i� LLth a W LL LL j Z O O 'D In O } W O a O a o u c � U u m � mo `m L6: LO m O LL O i N � m a r m <t 00 0 0 0 cv v - 0 F- 01 m rn. o 00 0 0 o0 Ln M M N k h N Ww co Iq w N rl M n' Oo M N' l0 V o ci OIO o� o y{{ I 000 Ln 11 0 O 0 m O O N io o O O m Ln o. vn C m H N N in D o m o.0:0 0 0 0 0 .O r- o o m O O to O O. O m O O O w m w O N rh w H O m O N O tr v N' lD lD O O M h !f1 N W 1� to m N N� 0 ��-1 rJ W 1 1 3 i i 1 4310 1,722,525 2,023,178 5,052,446 2,110,000 2,200,000 4311 15,054 28,042 22,906 15,000 15,000 4321 18,259 21,302 32,786 15,000 15,000 4325 629,189 679,259 807,576 732,000 725,000 4350 2,623 3,243 4,661 3,000 5,000 2,387,650 2,755,024 5,920,375 2,875,000 2,960,000 4460 10,465 9,574 5,604 10,000 9,500 4461 32,111 40,204 0 54,000 45,000 4465 20,893 59,435 32,088 40,000 40,000 4470 61,921 68,378 38,717 64,000 70,000 4480 1,572 1,000 1,000 4483 78,499 78,500 99,000 4484 70,001 70,000 94,080 4485 387,288 393,352 398,750 398,750 485,415 4489 36,054 37,548 39,756 38,000 42,000 4490 6,050 6,895 2,839 5,000 5,000 4495 178 251 233 200 200 554,960 615,637 668,059 759,450 891,195 25,000 4190 657,453 688,961 724,882 720,000 725,000 4191 10,596 11,223 10,534 10,000 10,000 668,049 700,184 735,415 730,000 735,000 4510 71,963 61,302 57,650 80,000 100,000 451x 1,915 5,615 2,818 4,000 4,000 4520 16,858 15,300 22,200 15,000 15,000 4530 1,600 1,850 1,692 2,000 2,000 4540 0 0 204 200 200 4545 150 300 240 200 200 4550 1,285 1,200 1,320 1,250 1,000 4555 800 985 360 1,000 1,000 4575 0 1,370 0 1,350 1,350 4580 1,870 500 0 500 500 4581 230 460 0 500 500 96,671 88,882 86,484 106,000 125,750 155,958 152,475 139,354 140,000 140,000 4740 22,350 10,000 24,000 10,000 10,000 4750 228,940 276,986 304,510 250,000 250,000 4765 11,904 2,940 0 4770 5 0 4772 247,811 245,989 236,102 235,000 235,000 511,010 535,915 564,612 495,000 495,000 4050 2,101 1,445 1,260 1,250 1,250 4051 7,520 7,718 19,001 7,900 8,000 4055 (52) 1,574 5,635 5,500 5,000 4056 5,197 3,964 2,352 3,500 3,500 4057 35,112 34,365 78,485 32,700 37,000 4058 1,080 450 400 49,878 49,066 107,813 51,300 55,150 37 265 0 4032 4,655 4,495 5,280 5,000 5,000 4033 7,886 6,303 648 4,200 4,200 4034 1,785 0 4911 0 4915 60 0 4940 800 0 13,438 12,848 5,928 9,200 9,200 4180 6,870 559 1,186 1,100 1,100 4181 1,545 2,136 2,000 2,000 4182 1,458 2,222 2,000 2,000 4183 729 2,424 2,400 2,400 4184 87 74 75 75 4185 262 67 65 65 4189 15,810 15,130 6,900 5,750 13,500 0 22,680 19,770 15,010 13,390 21,140 4800 1,143 2,391 2,774 2,500 2,500 4006 0 4009 31,028 21,862 0 60,000 25,000 4900 18,799 22,352 17,124 22,500 22,500 4910 22,334 7,313 17,141 17,000 17,000 4946 129,162 12,785 13,000 13,000 72,161 180,689 47,050 112,500 77,500 4,533,598 5,112,881 8,292,874 5,294,340 5,512,435 0 4980 81,000 85,001 85,000 85,000 225,000 0 200,000 200,000 4983 72,310 0 4985 20,500 15,200 0 4986 20,500 15,200 0 4987 110,000 107,000 0 158,536 166,536 4991 50,000 0 0 151,000 565,710 85,001 443,536 451,536 4,684,598 5,678,591 8,377,874 5,737,876 5,963,971 Department Description and Responsibilities The police department provides law enforcement services for the City. It is tasked with upholding and protecting the safety and security of citizens and visitors to the City of Sanger. The police department also is charged with code enforcement and environmental enforcement responsibilities. NA r,"a� re B getrSummary _ 62/28J$20�'S 2015 A nu l z �D erence �° k Chi gen Salaries & Benefits 407,042 976,901 68,700 6.83% Supplies & Materials 6,875 39,191 (2,711) -5.51% Maintenance & Operations 18,658 44,779 14,800 19.68% Contract Services 47,249 113,398 (463) -0.50% Utilities 9,337 22,409 597 2.22% Capital Expenses 14,630 35,112 37,711 32.43% Debt Service - - - - Other Department Expense - - - - Transfers _ - - - 01919 WA . , � s 0 791 AW WA rizee o ees 2015 Full Time 14 Part Time 0 5110 5111 5117 5120 5125 5130 5140 5150 5160 5170 5175 5180 5182 5185 5210 5215 5220 5230 5235 5240 5245 5255 5260 5265 5266 5275 5280 5285 5298 632,182 677,683 691,246 692,190 742,210 - - 14,844 - - 6,000 6,000 37,705 31,564 35,364 35,000 35,000 6,722 7,248 19,104 7,960 8,672 51,211 54,985 50,830 50,800 59,221 46,521 50,911 48,439 48,500 55,815 100,179 110,462 94,901 95,000 117,000 19,064 16,222 36,934 37,000 35,758 182 2,898 - 135 443 - - 165 2,363 84 500 500 605 - 894,374 954,941 976,901 972,950 1,075,155 3,964 6,062 3,156 5,500 5,500 452 382 - 942 737 - 4,409 4,714 25,000 500 500 655 592 1,570 7,000 6,000 437 326 408 700 700 9,422 7,160 5,333 9,800 9,800 3,340 5,270 1,658 8,711 7,000 963 1,988 312 1,500 1,500 936 500 500 240 540 - 818 15,000 15,000 14,244 21,723 - 39,066 49,494 39,191 49,211 46,500 5310 2,796 2,266 324 3,200 10,000 5310 53,891 52,909 29,808 48,000 56,000 5325 28,342 25,058 11,986 20,000 20,000 5326 1,010 976 446 1,500 1,500 5332 2,834 542 2,215 2,500 2,500 5376 - 5397 905 - 5398 25,640 - 89,778 107,391 44,779 75,200 90,000 5410 13,029 - - 5420 - - 5430 19,712 19,182 40,234 20,000 20,000 5450 8,452 10,414 19,740 21,000 21,000 5451 6,241 6,943 15,540 15,000 15,000 5460 30,013 27,828 37,884 35,419 35,419 5498 2,882 - 77,447 67,249 113,398 91,419 91,419 5510 2,907 2,442 - 2,611 2,900 5515 4,666 6,323 7,344 11,000 9,194 5516 845 1,169 1,350 853 5520 12,952 15,270 13,896 14,500 14,500 20,525 24,880 22,409 29,461 27,447 6120 181,477 35,112 - 6130 69,038 75,332 - 98,000 49,000 6135 - 1051000 6140 - 6145 10,440 - 250,515 85,772 35,112 98,000 154,000 s 7006 - - - - 7099 - - - - 1,371,706 1,289,727 1,231,790 1,316,241 1,484,521 �.��„�C>��Y�OF 5Ak111GER TEXAS Department Description and Responsibilities Animal Control provides for the safety of the public through the control of wild and domesticated animals. It is also charged with providing for the welfare of animals within the City. Animal control is responsible for the adoption of abandoned and surrendered animals. Animal control operates under the supervision of the police chief. 01110 MEN- i3udg�t Summary__ �;� � 2016EMWN, a��zEst�,D�fference_ ~°1 Change Salaries & Benefits $22,234 $53,362 ($1,270) -2.42% Supplies & Materials $18,920 $70,408 $0 0.00% Maintenance & Operations $1,635 $3,924 $0 0.00% Contract Services $0 $0 Utilities $250 $600 $0 0.00% Capital Expenses $0 $0 $0 - Debt Service Other Department Expense Transfers ,;..., 41 Full Time 1 1 Part Time 0 0 5110 5111 5117 5120 5125 5130 5140 5150 5160 5170 5175 5180 5182 5185 5210 5220 5223 5235 5240 5245 5248 5250 5255 5260 5280 5285 5298 32,740 688 2,582 2,315 6,964 526 209 32 35 46,091 194 67 35 53,181 617 625 34,024 987 72 2,754 2,529 8,339 904 207 101 49,917 18 320 62,509 292 900 37,579 655 288 2,645 2,496 7,399 2,299 53,362 144 25,000 43,272 312 1,615 65 34,424 1,000 124 2,645 2,496 7,399 2,299 350 50 50 50,837 50 100 500 500 100 45,000 500 700 500 E 54,718 64,039 70,408 47,950 5310 6,541 - 5320 2,685 7,019 3,924 6,300 5325 303 447 - 1,000 34,768 695 1,000 172 2,771 2,612 7,800 1,290 10 50 50 51,218 50 250 100 900 100 45,000 500 700 500 100 6,300 1,000 5326 - - 500 500 5398 65 - - 9,594 7,466 3,924 7,800 7,800 5410 931 - - 5430 247 - 1,178 - - - - 5510 208 210 - - 550 650 600 600 600 968 650 600 600 600 61-CAPITAL OUTLAY 6120 - 6130 24,220 - 6135 - 6140 - 6145 - 24,220 - - - - 136,770 122,072 128,294 107,187 107,718 Department Description and Responsibilities The Fire Department is responsible for all facets of fire supression and prevention within the City and surrounding area of the county. It is a combination department made up of paid staff and volunteers. The fire station is staffed around the clock for rapid response to emergencies. Other duties include rescue, emergency medical services and public education. Salaries & Benefits 264,727 635,345 $76,069 11.64% Supplies & Materials 17,211 66,306 ($9,494) -10.67% Maintenance & Operations 19,335 46,404 $3,250 4.64% Contract Services 9,481 22,754 $3,900 17.65% Utilities 7,221 17,330 $1,319 6.87% Capital Expenses - - ($12,300) -100.00% Debt Service 106,996 106;996 $8,000 7.48% Other Department Expense 1,898 4,555 $0 - Transfers Full Time Equivilents* Part Time * Six FTE positions staffed by part time personnell. * 25000 51-SALARIES AND BENEFITS 5110 189,723 209,456 225,326 264,000 275,000 5111 - - 9,705 5112 138,616 181,787 164,681 165,000 240,000 5117 - - 5120 56,169 74,950 92,333 92,400 54,000 5125 1,432 1,752 4,387 1,825 1,305 5126 8,538 9,727 8,971 10,800 10,800 5130 28,615 35,318 32,587 41,820 36,213 5135 14,427 - 5140 4,388 20,169 20,285 39,360 17,908 5145 35,472 3,780 4,147 6,000 6,000 5150 12,964 41,641 36,914 46,800 46,800 5160 7,901 9,122 21,314 19,012 19,000 5165 1,271 7,901 22,022 8,000 8,000 5170 139 3,593 2,112 4,000 4,000 5175 440 - - 5180 25 175 240 500 500 5185 303 - 5182 88 24 100 100 500,120 599,762 635,345 699,617 729,331 52-SUPPLIES AND MATERIALS 25,000 5210 1,381 1,194 3,302 1,980 1,750 5215 513 595 586 1,172 1,000 5220 269 2 - 5223 1,630 557 700 750 5225 - - 500 500 5230 1,656 3,030 - 4,000 3,250 5235 14,760 14,267 5,914 19,500 10,500 5240 1,063 2,709 - 4,000 3,200 5245 732 752 461 750 1,000 5250 120 - 2,239 1,850 2,000 5255 6,791 5,603 3,818 10,500 11,000 5260 8,529 5,333 4,877 12,000 13,000 5262 14,604 18,621 19,553 23,000 26,000 ' 5280 - - - 2,500 5285 3,000 Department Description and Responsibilities The Municipal Court is responsible forthe ajudication of criminal matters arising from events occuring within the City. The Municipal Court tracks and collects fines and warrants, holds court to ajudicate cases and renders fines to the appropriate state agency. Bu sge%5ummary� � , � -� 02%28J�20�.��015�Ann��3�fference`��Chartge Salaries & Benefits 44,014 105,634 $21,146 19.50% Supplies & Materials 2,835 29,466 $300 6.38% Maintenance & Operations 686 1,646 ($300) -8.57% Contract Services 12,179 29,230 ($2,150) -5.64% Utilities 2,019 4,846 ($1,550)-14.09% Capital Expenses $0 - Debt Service Court Costs 18,458 44,299 $165 0.29% Transfers TAtal ✓� �. � �� 80 �91 �,� g1"�121�� i,6�1A��`�7�89�. Full Time Part Time 25000 5110 69,593 72,275 76,651 76,650 94,487 5111 - - 1,890 5117 - - 5120 150 - - 500 500 5125 820 916 2,429 1,012 1,108 5130 6,181 6,853 6,271 6,271 7,511 5140 4,773 5,218 5,071 5,071 7,079 5150 15,372 15,826 13,992 13,992 15,600 5160 346 282 790 790 471 5170 218 657 430 800 800 5175 64 - - 5180 - - 100 100 5182 - - 50 50 5197 101 - 97,516 102,128 105,634 105,236 129,596 5210 2,231 1,785 3,194 2,100 2,200 5220 135 644 - - - 5235 1,585 718 962 651 900 5240 649 939 25,000 1,050 1,100 5245 580 581 310 330 500 5280 - - - 5285 - - 300 5298 1,022 1,062 - - - 6,201 5,729 29,466 4,131 5,000 5310 2,141 1,684 720 300 2,000 5320 1,553 3,365 926 690 1,200 5397 129 - 3,823 5,049 1,646 990 3,200 5410 1,861 - - 5420 500 8,090 - - - 5424 11,966 16,251 15,982 13,000 15,000 5425 8,538 9,696 9,451 8,200 13,000 5426 1,512 1,755 1,639 2,300 2,500 5430 493 - - - 5450 2,934 4,037 2,158 3,600 5,500 5451 - - 27,804 39,829 29,230 27,100 36,000 5510 415 1,289 - 1,350 1,350 5515 4,666 6,119 4,846 11,000 8,100 5,081 7,408 4,846 12,350 9,450 5703 4,076 3,984 3,125 3,100 4,000 5704 - - - 5707 12,231 14,314 11,011 7,500 14,000 5708 27,272 26,569 20,830 14,600 26,000 5709 2,727 2,657 2,083 1,500 2,600 5710 31 - - - 75 5714 1 - - - 22 5719 4 - - - 15 5421 946 1,118 780 800 5724 - 1,600 5725 112 12 - - 20 5731 9 - - - 75 5733 27 - - - 90 5734 1,350 1,327 1,042 730 1,200 5735 25 - - - 75 5736 1 - - - 20 5738 - - 40 5739 44 51 38 26 40 5745 5,463 5,427 4,822 4,822 5,000 5746 1,197 861 422 340 1,000 5751 620 (192) 280 400 5752 138 - 280 400 5753 - - 6120 6130 6135 6140 6145 54,569 56,906 44,299 33,958 57,472 194,995 217,049 215,121 183,765 240,718 k r rV Department Description and Responsibilities Development services Issues business related permits and provides inspection services for both new and existing construction. Development services also reviews and approves construction plans and documents and works with builders and property owners on development issues. Development services is also responsible for planning and zoning and provides support for the planning and zoning commission. Development services maintains the comprehensive master plan, zoning maps and city limits maps and files the necessary documents with the County. Binge �Summa �i:�f _ � 02/28%2D�3�201`SA�n Differ { ire g,� _ Salaries & Benefits 88,726 212,942 ($40,782)-18.67% Supplies & Materials 2,086 28,149 $0 0.00% Maintenance & Operations 1,244 2,986 $0 0.00% Contract Services 5,267 121641 $7,500 40.00% Utilities 1,757 4,217 $0 0.00% Capital Expenses - - $0 - Debt Service Other Department Expense Transfers i 99 080 260;9�4�(3282 07 id -x Auk�zed�AY��r r " Full Time Part Time *Administrative Assistant now shown in Public Works Administration. 5110 153,798 151,603 167,623 167,625 135,567 5111 - - 2,711 5117 - - 5120 147 - - 500 - 5125 452 616 1,824 772 760 5130 11,534 11,536 11,189 11,190 10,726 5140 10,593 10,881 11,030 11,030 10,109 5150 22,056 20,677 20,136 20,136 15,600 5160 657 613 1,140 1,140 1,120 5170 273 621 - 1,000 1,000 5175 93 - - 5180 35 - 50 50 5182 - - 50 50 5185 151 - 199,603 196,733 212,942 213,493 177,693 5210 2,097 2,030 1,702 1,500 1,500 5220 202 82 - 5230 571 1,000 336 1,500 1,500 5235 4,008 3,067 25,000 3,500 3,500 5240 455 278 - 500 500 5245 242 309 379 250 250 5250 (18) - - 100 100 5255 349 434 422 395 395 5275 202 884 310 1,500 1,500 5280 - 5285 - 5298 1,716 - 9,822 8,084 28,149 9,245 9,245 5310 545 387 451 300 300 5320 1,229 1,119 828 1,000 1,000 5325 75 97 228 225 225 5332 1,278 828 1,478 2,000 2,000 5345 345 (28) - 5397 194 - 3,666 2,403 2,986 3,525 3,525 5410 2,792 - 5420 600 - 800 800 5430 740 748 - 1,200 6,200 5440 5,025 13,125 - 9,000 9,000 5450 3,314 4,861 4,841 4,500 4,500 5451 3,000 3,250 7,800 3,250 5,750 15,471 21,984 12,641 18,750 26,250 5510 623 1,028 - - 5515 2,166 2,740 1,798 2,600 2,600 5516 593 954 1,219 900 900 5520 1,100 1,300 1,200 1,200 1,200 6120 6130 6135 6140 6145 4,483 6,022 4,217 4,700 4,700 233,044 235,226 260,934 249,713 221,413 Department Description and Responsibilities The street department is responsible for maintaining the roads, streets, alleys, sidewalks and right of ways in the City of Sanger. They also maintain street signs. The Street Department serves as the liason with contractors building new streets or rehabilitating old streets. Salaries & Benefits Supplies & Materials Maintenance & Operations Contract Services Utilities Capital Expenses Debt Service Other Department Expense Transfers 80,772 193,853 $16,718 7.62% 1,636 28,926 $0 0.00% 22,749 54,598 ($25,000) -18.13%. - - $0 0.00% 29,405 70,572 $13,990 23.09% 418 - $22,800 43.68% 51,535 51,535 $1 0.00% y �� Ahoed WE NOry mP�Ye� 5-! Full Time 4 Part Time 0 51-SALARIES AND BENEFITS 5110 114,798 113,640 128,909 140,750 153,038 5111 - - 3,060 5117 - - 1,700 1,700 5120 601 120 50 500 500 5125 1,484 1,600 4,186 1,768 1,960 5130 8,672 8,663 9,365 13,580 12,137 5140 8,041 8,059 8,561 12,781 11,439 5150 21,013 23,403 20,926 27,300 31,200 5160 7,471 7,922 21,857 18,104 19,563 5170 208 630 - 1,284 1,284 5175 93 - - 5180 50 - 100 100 5182 - - 50 50 1621381 164,087 193,853 217,917 236,031 52-SUPPLIES AND MATERIALS 5210 15 81 - 5223 1,082 1,264 - 1,200 1,500 5235 887 1,242 180 180 1,000 5240 7 8 - 50 100 5245 284 100 - 5250 1,950 1,978 25,000 5255 1,364 1,401 1,805 2,000 2,794 5260 2,124 224 1,942 1,950 2,800 5280 - 5285 - 5298 1,031 - 7,712 7,329 28,926 5,380 8,194 53-MAINTENANCE AND OPERATIONS 5310 771 1,135 996 1,000 2,300 5320 8,418 7,926 6,797 5,000 10,000 5325 2,597 6,194 8,090 8,000 9,000 5326 10,036 5,646 1,896 1,000 5,000 5330 4,655 66 118 - - 5345 - - 5360 25,657 19,463 23,244 50,000 75,000 5370 4,903 - - - 5380 9,501 13,457 4,100 11,600 5390 - - - 5397 194 - - 5398 1,530 44,523 - - 631359 89,856 54,598 69,100 112,900 54-CONTRACT SERVICES 5410 2,792 - 5420 - - 4,800 4,800 5430 740 550 - - 5450 302 929 - - 3,834 1,479 - 4,800 4,800 55-UTILITIES 5515 53,207 55,847 69,972 62,304 73,990 5520 775 650 600 600 600 53,982 56,497 70,572 62,904 74,590 61-CAPITAL OUTLAY 6120 - 6130 - 6135 20,854 66,968 - 1,275 - 6140 10,800 - 50,000 75,000 6145 - 6146 22,715 20,854 100,483 70-DEBT PAYMENTS 7006 7099 - - 51,275 75,000 40,569 40,569 38,324 10,966 10,996 13,212 51,535 51,565 51,536 312,123 419,731 399,484 462,941 563,051 �IiJFSA GERTEXAS ` r Department Description and Responsibilities The park and recreation department maintains City parks and recreation venues and other properties owned by the City. They also maintain the landscaping around the welcome signs on Interstate 35 and at FM455 and I1-135. Parks and recreation are also responsible for the Sullivan Senior Center and Community Center. 11 WIN "BM Surmrai.�ls— 0 %280 2015 Anna1�Mo. D�ff�eec °�}�a �g Salaries & Benefits 123,277 295,865 ($19,555) -5.60% Supplies & Materials 15,982 63,357 ($10,470)-23.20% Maintenance & Operations 16,336 39,206 ($4,700) -6.99% Contract Services - - $6,000 30.00% Utilities 9,033 21,679 $11,513 51.40% Capital Expenses 2,760 6,624 $15,700 33.40% Debt Service - Community Centers - Transfers TInoHE �6, # orsed E lie s y Full Time 6 Part Time 3 5110 185,731 194,765 191,746 191,800 198,357 5111 - - 3,967 5112 27,294 34,330 10,440 30,000 30,000 5117 - - 1,500 1,500 5120 3,997 5,279 5,998 6,000 6,000 5125 1,116 1,304 2,813 1,532 1,460 5130 14,508 15,904 13,644 14,000 15,635 5140 12,993 14,317 12,986 13,000 14,736 5150 39,314 41,455 40,843 46,800 46,800 5160 6,402 5,409 16,183 9,500 9,217 5170 111 1,455 835 1,600 1,600 5175 174 - - 5180 105 105 288 200 200 5185 47 50 89 100 100 160 291,790 314,533 295,865 316,032 329,572 5210 25 290 - 100 100 5211 711 2,695 1,030 4,000 4,000 5213 - 5215 - 5220 538 25,000 5221 805 646 1,500 - 5222 12 50 - 300 - 5223 19,924 19,787 18,929 18,000 19,000 5230 434 127 216 300 100 5235 2,006 1,621 3,127 3,900 440 5240 1,326 25 101 60 2,515 5245 5,268 2,244 1,476 2,000 2,000 5250 2,018 2,377 5,820 2,800 2,500 5255 445 2,027 1,522 2,400 2,700 5260 5,937 664 1,296 1,000 1,000 5270 3,617 1,315 2,000 - 5280 - 5285 2,880 3,487 300 5298 9,636 2,945 - 48,280 39,274 63,357 41,847 34,655 5310 3,361 5,264 1,798 2,500 2,500 5320 22,517 19,063 10,831 18,000 15,000 5325 5,983 2,402 1,102 9,000 9,500 5326 9,328 4,821 1,282 2,000 3,000 5329 10,390 - 914 400 2,500 5333 - 1,200 1,500 5343 14,994 1,164 25,000 25,000 5345 345 479 20,626 900 1,000 5347 1,141 - 780 - - 5360 1,368 1,457 710 1,000 2,500 5390 - - - - 5397 323 - 54,756 48,480 39,206 60,000 62,500 i 5410 4,653 - - 5430 1,233 - 5450 314 588 - 5471 - 2,902 3,000 5472 - - 20,000 23,000 i 6,200 588 - 22,902 26,000 i E 5510 E 1,038 576 - 1,750 1,750 E 5515 16,361 10,783 20,832 30,556 30,284 5516 175 847 1,244 1,279 5520 E 450 855 - 600 600 E 17,849 12,389 21,679 34,150 33,913 61-CAPITAL OUTLAY 6120 i - 6130 22,096 12,135 - - 6135 - - 6,624 2,760 6140 36,350 14,883 - 7,800 6145 - 37,100 54,900 58,446 27,018 6,624 39,860 62,700 477,322 442,282 426,731 514,791 549,340 Department Description and Responsibilities The park and recreation department maintains City parks and recreation venues and other properties owned by the City. They also maintain the landscaping around the welcome signs on Interstate 35 and at FM455 and I1-135. Parks and recreation are also responsible for the Sullivan Senior Center and Community Center. Bu rgei S�ummar�y� �� __ ��02 8 2015�� 2015 Annual�z�.� �D�f�erence�-��Cl�a ��e> Salaries & Benefits - - $0 - Supplies & Materials - 25,000 $3,600 200.00% Maintenance & Operations 855 2,052 $200 1.99% Contract Services 2,902 6,965 $0 0.00% Utilities 2,446 5,870 $0 0.00% Capital Expenses - - $0 - Debt Service Community Centers - Transfers otal� gin 6203 39$87 800� °o 9 TAM Full Time 6 Part Time 3 5110 5111 5112 5117 5120 5125 5130 5140 5150 5160 5170 5175 5180 5185 5210 - 5211 - - 5213 108 49 - 5215 - 5220 25,000 5221 - 5222 - 5223 - 5230 - 5235 - 5240 - 5245 354 150 - 5250 - 5255 - 5260 - 5270 - 5280 - 5285 - 5298 - 500 200 4,700 AGlLVP1L Al- IlSAL S1\`1►4 A1LIf-r-ZC ll1VIIof■rii►N1-slav1z' 461 199 25,000 - 5,400 5310 3,698 3,585 2,052 2,500 9,000 5320 - 5325 - 5326 - 5329 - 5333 - 5343 - 5345 555 780 - 5347 476 - 250 250 5360 - 1,000 5390 - 5397 - 4,729 4,365 2,052 2,750 10,250 i j 5410 - 5430 5,000 10,315 6,965 5,000 5,000 4 5450 - 5471 - 5472 - i 5,000 10,315 6,965 5,000 5,000 1 5510 - 5515 4,342 4,853 4,478 5,000 5,000 5516 476 827 1,392 800 800 5520 - 4,818 5,680 5,870 5,800 5,800 61-CAPITAL OUTLAY 6120 - 6130 - 6135 - 6140 6145 15,008 20,559 39,887 13,550 26,450 x Cl� � �FS�Al�1GER��TEaXAS � � u Department Description and Responsibilities The Library provides written, audio and video materials for loan to the public. The library also provides computer and internet access free of charge. Librarians assist customers with researching a wide range of subjects. The Library also provides a wide range of educational programs to both adults and children. B �geSummary -� _ __ � 02/28j21J1�, 201� A�nual3z ' �ffe�rence �1�ange� Salaries & Benefits 80,412 192,989 $11,238 5.60% Supplies & Materials 7,351 42,258 ($2,330)-19.57% Maintenance & Operations 1,812 4,349 ($89) -0.95% Contract Services 2,970 7,128 ($1,200)-19.05% Utilities 2,636 6,326 $2,149 28.28% Capital Expenses - - ($4,200)-100.00% Debt Service Other Department Expense 8,896 21,350 Transfers -2fr`= 'fN` RME �zecl OWN, Full Time Part Time 51-SALARIES AND BENEFITS 5110 $ 142,981 $ 135,283 131,160 129,000 131,000 5111 - - 2,700 5112 1,439 11,005 17,976 20,000 29,190 5117 - 500 500 5120 99 - 500 200 5125 1,880 720 2,074 864 1,008 5130 111017 11,265 10,351 12,000 12,579 5140 9,246 8,998 8,549 12,000 9,406 5150 22,300 24,423 21,223 23,400 23,400 5160 321 376 1,008 700 772 5170 315 988 521 1,200 1,200 5175 93 - - 5180 70 70 84 50 50 5182 5 21 43 50 50 5185 303 - 189,668 193,551 192,989 200,264 212,055 52-SUPPLIES AND MATERIALS 5210 $ 2,158 $ 1,930 2,693 2,700 2,800 5215 32 - 30 50 5220 269 351 - 5235 1,150 807 25,000 1,400 1,675 5240 143 1,546 - 1,750 1,750 5245 953 847 775 1,400 1,500 5270 1,967 1,684 355 2,100 5280 679 - 1,200 1,200 5285 13,435 350 600 5298 611 - 7,251 7,876 42,258 10,930 9,575 53-MAINTENANCE AND OPERATIONS 5310 $ 9,255 $ 2,718 1,738 5,000 6,000 5326 317 1,084 - 1,000 700 5332 346 2,611 2,611 2,611 5397 258 5398 53,441 - 9,830 57,589 4,349 8,611 9,311 54-CONTRACT SERVICES 5410 $ 3,723 - 5420 3,717 360 5,604 3,295 2,200 5430 986 - 5450 174 183 - 800? 1,100 5451 1,467 1,481 1,524 1,700 1,800 101067 2,024 7,128 4,995 5,100 55-UTILITIES 5510 $ 831 $ 1,168 - 650 611 5515 6,158 6,782 5,846 7,190 8,538 5516 97 - 5520 300 650 480 600 600 7,288 8,697 6,326 8,440 9,749 56-GRANT EXPENSE 5610 - 5624 - 58-OTHER DEPARTMENT EXPENSE 5860 13,663 11,105 21,350 18,000 9,550 1,150 5862 136 - 51000 5864 - 1,500 5866 - 11500 5868 - 250 5869 - 300 1,000 700 5,500 13,663 61-CAPITAL OUTLAY 6120 6130 6135 6140 6145 237,767 11,241 21,350 280,978 274,401 mm 4,200 255,440 26,450 27 Department Description and Responsibilities The City contracts with Progressive Waste Management for solid waste services in the City of Sanger. Progressive is responsible for providing residential and commercial waste management services to the businesses, schools, and residents of Sanger. BetSummay ��` _ � A2J28/2015 `�2015AnnualtzDifiference � Change. Salaries & Benefits Supplies & Materials $0 $0 Maintenance & Operations Contract Services 276,076 662,582 $65,000 10.24% Utilities Capital Expenses Debt Service Other Department Expense Transfers Full Time Part Time 6,990 0 6.990 0 0 0 600,899 625,801 662,582 665,000 700,000 600,899 625,801 662,582 665,000 700,000 600,899 632,791 662,582 665,000 700,000 Department Description and Responsibilities The City transfers between funds in order to properly account for revenues and expenses. Bdget�umnna�a�y�� _=��:�- 02J28J2ti15 20�.��Ann��l�z i3�eren�e �lo�C��a�ge Salaries & Benefits Supplies & Materials Maintenance & Operations Contract Services $0 Utilities Capital Expenses Debt Service Other Department Expense Transfers 522,199 763,278 $17,798 2.27% L10'1C�rllp�ojl 85� r i x,. Full Time Part Time 7411 18,000 7404 437,100 350,000 7499 413,278 350,000 350,000 416,225 452,819 18,000 437,100 763,278 766,225 802,819 Nk Fund Description and Responsibilities The Debt Service Fund pays the principal and interest on General Fund Obligations. Funding is from Property Taxes and Transfers from other Funds. MM Rev r�ueSummar f" ../BLS 5A�nnial l}�an�ge _ 9 --` — — j _ D�ffe�eeo Property Tax $ 7,060 0.90% Interest Income - 0.00% Transfer from 4B - 0.00% Other - An 01ev/!ues 7;06iJ 0 71% �xpen" ire Summary40 �- DJfference 1tt`irhang Debt Payments (940) -0.11% Transfers 8,001 5.05 % _ Talxpendfiures 7�061 er deE end±vw Jle -, i? () Ogg � s >;nrng µu0 a a Bnce� .mow . r 7020 $ 202,400 $ 211,600 7021 67,411 59,316 7023 25,500 27,200 7024 19,523 18,401 7026 165,000 170,000 7027 104,150 98,375 7028 182,600 184,800 7029 31,614 27,962 7030 19,800 19,800 7031 19,230 18,834 7080 500 500 837,728 836,788 7401 158,535 166,536 158,535 166,536 $ 996,263 $ 1,003,324 4110 1,257,688 1,300,279 4112 8,000 1,364,208 13,750 1,365,000 13,750 1,650,000 12,500 1,257,688 1,308,279 1,377,958 1,378,750 1,662,500 4120 1,091,208 1,160,499 1,303,215 1,300,000 1,568,000 4140 7,457,720 7,691,625 7,800,510 7,800,000 8,000,000 4141 64,311 66,183 70,868 70,000 70,000 4146 17,570 17,570 - 17,500 17,500 4147 4,260 120 150 150 2,500 4148 254 252 308 300 250 7,544,115 7,775,750 7,871,835 7,887,950 8,090,250 4151 4152 141,859 62,527 147,650 50,491 143,088 57,696 143,000 55,000 150,000 55,000 204,386 198,141 200,784 198,000 205,000 4800 15,139 12,073 25,000 11,000 12,000 4910 4913 4915 4930 4988 44,046 345 945 206,507 1,141 21,985 18 1,155 9,552 23,962 - 1,512 - 9,000 25,000 1,500 10,000 25,000 1,500 251,843 24,299 35,026 35,500 36,500 10,364,379 10,479,041 10,813,817 10,811,200 11,574,250 Department Description and Responsibilities The Water Department operates and maintains the city's potable water system providing service to over 2000 customers. liggg AA Budgefi�smmary _ 02/2S/201 205ua�z Difference ,/ CtageT Salaries & Benefits 122,720 294,528 (8,022) -2.47% Supplies & Materials 5,151 32,058 200 1.06% Maintenance & Operations 202,330 485,592 61,757 10.28% Contract Services 3,201 7,682 - - Utilities 58,628 140,707 29,596 13.10% Capital Expenses - - 140,402 130.12% Debt Service - - Other Department Expense - - Transfers - - - .— IN N 14, NO --'":- To w9,13N0�,Dzz G 2881�7,5�J'/o Auth >r�zed MT PJ yetis Full Time Part Time 5110 174,138 199,419 194,623 197,000 196,680 5111 - - 3,933 5112 2,392 709 3,391 12,000 - 5117 - - 2,000 2,000 5120 21,732 18,148 14,561 20,000 26,000 5125 952 1,192 3,139 1,281 1,521 5130 _ 14,392 16,240 15,058 18,910 15,509 5140 13,035 14,756 13,802 18,870 14,617 5150 32,826 28,966 34,049 39,000 39,000 5160 7,940 5,555 15,430 10,000 11,779 5170 391 1,043 346 1,700 1,700 5175 131 - - 5180 205 70 84 100 100 5182 73 18 46 50 50 5185 202 - 5900 723 268,929 286,318 294,528 320,911 312,889 5210 1,226 - - 5220 7,650 - 1,500 1,500 5223 3,668 4,304 25,000 6,000 6,000 5230 1,695 - 1,300 1,300 5235 1,947 2,416 1,109 2,500 3,000 5240 4 - - 200 5245 197 172 - - 5250 1,595 1,813 2,191 2,500 2,500 5255 2,218 2,210 2,069 3,000 2,500 5260 2,285 2,415 1,690 2,500 2,500 5280 - 5285 - 5298 25,435 - 38,571 22,679 32,058 19,300 19,500 5305 14,3.84 5310 1,243 527 3,888 4,000 1,525 5315 - - - - 5320 21,234 21,699 14,201 17,500 22,000 5325 18,233 9,445 2,549 5,000 7,500 5326 2,469 4,436 1,786 2,500 5,000 5335 73,824 35,792 26,208 30,000 34,500 5345 455 715 780 780 800 5350 78,499 78,500 99,000 5358 17,432 20,705 288 288 - 5360 28,309 35,875 50,000 70,000 5371 - 5372 15,055 17,275 37,711 45,000 40,000 5373 118,435 19,955 39,461 40,000 30,000 5374 300 6,882 1,500 5,000 10,000 5377 5,613 6,007 5,076 12,000 12,000 5385 59,502 53,243 37,236 55,000 75,000 5386 187,411 189,181 200,534 205,000 205,000 5390 - 5397 200 - 5399 (26,481) 535,790 387,690 485,592 550,568 612,325 5410 7,268 - 5430 8,891 960 6,797 7,500 7,500 5450 3,134 3,285 886 1,000 1,000 19,292 4,245 7,682 8,500 8,500 5510 1,622 1,295 - 1,350 1,335 5515 153,578 123,782 139,860 157,872 187,483 5516 775 - - - 5520 948 847 900 900 155,975 126,025 140,707 160,122 189,718 6120 - 6130 32,406 - 43,000 31,100 6135 - 921302 6140 7,105 - 25,000 6145 - 5,000 90,000 39,511 - 73,000 213,402 272,720 3,898 276,618 - - - - 1,295,175 866,468 960,568 1,132,401 1,356,334 z � u Val 3 ,--:zr,r, r' .! =„ ,✓ . � s::,:. ,,;� ,"�� '` .,.. s.> :,s,._..., t'� .-'sx .�" �� z �' ,. ,,; j r-.,, ., Department Description and Responsibilities The Waste Water department is responsible for the collection and treatment of waste water through the City's sanitary sewer system. Y13- Salaries & Benefits 65,050 156,120 $7,346 5.11% Supplies & Materials 1,232 27,957 ($9,300)-33.41% Maintenance & Operations 80,908 194,179 $32,880 11.08% Contract Services - - $500 - Utilities 67,295 161,508 $32,464 18.49% Capital Expenses - - ($20,000)-100.00% Debt Service Other Department Expense $0 - Transfers � � -"rr '��'"` ' „�"' gr '�'` , -r' �- �� " xr,� ,rr :. ,� � z„ .r. �- s-��✓ i� �` r -` P AuaX�zed l~mplyees� MN-RD, Full Time Part Time 5110 85,123 98,110 106,054 106,000 95,000 5111 J - - 1,862 5117 - - 1,000 1,000 5120 8,880 12,091 12,838 13,000 15,000 5125 660 760 2,054 856 952 5130 6,924 8,309 7,913 9,031 8,707 5140 6,428 7,853 7,778 8,500 8,422 5150 13,683 15,961 14,666 15,600 15,600 5160 2,241 1,972 4,817 3,500 3,678 5170 241 415 - 750 750 5175 64 - - 5180 - - 50 50 5182 - - 50 50 5900 362 124,607 145,471 156,120 158,337 151,071 5210 20 - - 5220 6,990 5223 8,945 3,262 - 7,500 10,000 5235 107 1,052 386 500 1,500 5240 - 25,000 - 200 5245 158 183 - 200 200 5250 1,802 595 286 1,500 1,500 5255 641 839 595 1,000 1,140 5260 79 2,324 1,690 2,000 2,000 5270 - - 1,500 1,500 5280 - - - 5285 - - 500 5298 97,075 - - - 108,826 15,245 27,957 14,200 18,540 5310 1,140 484 - 2,000 5,000 5325 721 340 36 50 1,000 5326 419 - - 500 5335 7,613 3,807 21,084 21,084 20,800 5350 70,001 70,000 94,080 5358 16,596 40,000 40,000 5360 51,312 65,109 80,558 100,000 158,160 5377 9,183 8,173 5,904 7,500 10,000 69,969 78,332 194,179 240,634 329,540 5430 963 - - - 5450 437 588 - - 500 5498 19,739 - - - 1,400 20,327 - - 500 811 1,678 - - - 152,423 154,004 158,369 166,277 197,464 300 650 600 600 600 11,727 7,257 2,539 10,000 10,000 165,261 163,589 161,508 176,877 208,064 6120 6130 6135 6140 6145 41,849 - 20,000 - - 41,849 - 20,000 - 229,781 214 229,995 - - - 700,059 464,813 539,764 610,048 707,715 Department Description and Responsibilities The electric department provides service to over 2000 customers and maintains the electrical distribution system with the City's Electric service area. N s Bu getSum nary _ � 0 � 8%2D 5 20,, , 1, ,, z D�f eren e o l ar ge 10 — Salaries & Benefits 223,883 537,319 ($751) -0.14% Supplies & Materials 7,861 43,206 ($16,200)-27.48% Maintenance & Operations 2,290,459 5,497,102 $156,665 2.70% Contract Services 25,499 61,198 $3,600 5.66% Utilities 3,465 8,316 $3,357 37.30% Capital Expenses 7,094 17,026 ($10,000)-14.71% Debt Service 51,475 120,564 $7,048 14.03% Other Department Expense $0 - Transfers $0 - iWo MIT 8 n_ $26093.6 $624 *70 0 $19 7 9 2 �. ._., ., .w t, WE I - wa� - - W�ms Full Time Part Time 5110 376,483 399,009 406,920 380,000 385,468 5111 - - 7,709 5117 - - 5,500 5,500 5120 6,081 5,347 3,353 7,500 7,500 5125 4,048 4,384 11,328 4,720 5,056 5130 28,120 30,179 28,195 34,293 30,556 5140 26,277 28,206 27,098 32,276 28,799 5150 49,209 55,602 49,661 54,600 54,600 5160 4,445 4,145 10,764 7,500 6,180 5170 63 1,449 - 2,500 2,500 5175 224 - - 5180 125 - - 50 50 5182 - - 50 50 5185 605 - 5900 1,266 496,341 528,926 537,319 528,989 533,968 5210 1,360 1,154 864 1,400 2,000 5215 275 258 413 500 500 5220 6,990 - 5230 605 715 25,000 660 900 5235 10,627 12,080 1,027 9,000 5,000 5240 694 784 - 140 5,000 5245 490 769 396 350 750 l 5250 6,134 8,606 3,715 3,500 12,000 I 5255 5,337 6,695 6,492 6,700 8,600 5260 3,569 2,234 590 10,000 8,000 5280 - i 5285 4,709 4,000 5298 E d 48,799 576 - 77,891 40,861 43,206 36,250 42,750 5310 6,439 1,903 - 4,000 4,000 5320 17,828 17,290 9,264 10,000 20,000 5325 12,072 18,281 13,637 16,000 20,000 5326 4,031 4,210 343 4,000 4,000 5329 266 1,025 3,178 3,800 3,800 5330 - - 5,000 5340 - - 1,000 5345 884 1,409 1,344 1,344 1,500 5347 - - 1,000 5350 387,288 393,352 398,750 398,750 485,415 5355 20,215 4,264 2,462 14,500 14,500 5360 69,828 50,243 18,322 50,000 155,000 5365 42 6,304 6,840 25,000 49,000 5384 851,460 980,000 1,000,000 5385 4,929,097 5,258,546 4,191,502 4,200,000 4,200,000 5397 351 - 5398 22,151 5399 44,119 5,448,342 5,823,097 5,497,102 5,707,394 5,964,215 5410 12,719 - 5426 - - 5430 3,370 - 5440 1,921 25 - 6,000 5450 2,842 4,926 4,426 5,100 5,600 5451 1,099 1,154 - 2,000 5470 9,728 751 - 25,000 5471 24,102 23,216 56,772 25,000 28,600 55,781 30,072 61,198 30,100 67,200 5510 2,838 1,181 - 1,250 1,231 5515 6,591 6,658 6,833 7,600 9,026 5520 1,325 1,548 1,483 1,500 2,100 10,755 9,387 8,316 10,350 12,357 6120 - 6130 32,273 - 38,000 58,000 6135 - 6140 9,146 17,026 30,000 6145 41,419 17,026 68,000 58,000 6946 13,524 7020 48,532 111,199 46,333 54,500 7099 653 1,703 9,365 3,902 2,783 7100 351,051 - 9000 (4,451) 347,253 63,759 120,564 50,235 57,283 6,436,362 6,537,521 6,284,730 6,431,318 6,735,773 x � S�ryi Department Description and Responsibilities Debt Service is used to pay principal, interest,and bond fees on the City's debt. a ON ¢udgetSumiar?y .w ; 0228/2D 5 20�}praualiz D�fferere change. Salaries & Benefits $0 - Supplies & Materials $0 - Maintenance & Operations $0 - Contract Services $0 - Utilities $0 - Capital Expenses $0 - Debt Service - - ($16,790) -1.57% Other Department Expense $0 Transfers $0M57low - a_177,offiffi 121 1 -BE WIN z *WOW Employees Full Time Part Time 7017 90,235 101,375 99,482 - 7018 14,220 3,079 4,973 - 7020 7022 221,400 229,500 237,600 248,400 7023 95,934 88,316 79,136 69,632 7025 46,200 49,500 49,500 52,800 7026 41,765 40,098 37,898 35,719 7028 221,200 224,000 232,400 235,200 7029 47,481 44,716 40,236 35,588 7030 - 132,000 145,200 145,200 7031 - 152,897 141,020 138,116 - - 90,000 7080 545 1,190 1,000 1,000 778,980 1,066,671 - 1,068,445 1,051,655 25,000 Department Description and Responsibilities The City transfers between funds in order to properly account for revenues and expenses. - Salaries & Benefits Supplies & Materials Maintenance & Operations Contract Services $0 - Utilities Capital Expenses Debt Service Other Department Expense Transfers 565,525 1,357,260 $22,057 1.33% 5*35 o zed pJPyees _r Full Time Part Time 7401 380,000 225,000 - 200,000 200,000 7403 275,000 - 7404 363,497 - 7411 12,000 - 7441 - 25,000 25,000 7454 115,459 139,999 120,000 156,800 7458 157,340 167,899 150,000 160,000 7480 81,000 85,001 85,000 85,000 7484 383,293 - 7499 964,361 971,193 1,056,577 1,030,497 962,092 1,357,260 1,551,193 1,683,377 City of Sanger, Texas Proposed Budget Summary Internal Service Funds Fiscal Year 2015-16 GENERAL FUND 1 1 11 DEPARTMENT 10-Mayor & Council $7,179 $24,730 15-Administration $43,909 $112,143 18-Public Works Administration $19,691 $54,757 19-Finance $44,135 $113,423 36-Fleet $17,205 $48,792 99-Non Departmental $40,096 $95,473 TOTAL EXPENDITURES $ 172,214 $ 449,318 ENTERPRISE 02/28/2015 FUND 2015Annualiz DEPARTMENT 10-Mayor & Council $16,752 $57,704 15-Administration $102,455 $261,666 18-Public Works Administration $45,945 $127,767 19-Finance $102,981 $264,653 36-Fleet $40,145 $113,848 99-Non Departmental $93,557 $222,771 TOTAL EXPENDITURES $ 401,834 $ 1,048,409 TOTAL INTERNAL 02/28/2015 SERVICE FUND 2015Annualliz DEPARTMENT 10-Mayor & Council $23,931 $82,434 15-Administration 146,364 373,809 18-Public Works Administration 65,635 182,524 19-Finance 147,115 378,076 36-Fleet 57,350 162,640 99-Non Departmental 133,653 318,244 TOTAL EXPENDITURES $ 574,048 $ 1,497,727 DEPARTMENT 10-Mayor & Council $7,179 $24,730 15-Administration $43,909 $112,143 18-Public Works Admin. $19,691 $54,757 19-Finance $44,135 $113,423 36-Vehicle Maintenance $17,205 $48,792 99-Non-Departmental $40,096 $95,473 TOTAL GENERAL FUND $ 172,214 $ 449,318 »' ,x,kAt iL" 10-Mayor & Council $16,752 $57,704 15-Administration $102,455 $261,666 18-Public Works Admin. $45,945 $127,767 19-Finance $102,981 $264,653 36-Vehicle Maintenance $40,145 $113,848 99-Non-Departmental $93,557 $222,771 TOTAL GENERAL FUND $ 401,834 $ 1,048,409 Department Description and Responsibilities The City Council is elected by the people and is responsible for setting general policy and direction for city government. The Council's budget is split between the General fund and Enterprise fund. The Council's budget includes funds to pay for legal services, audit services and elections. Salaries & Benefits 102 245 ($75)-37.50% Supplies & Materials 1,053 2,527 $1,000 8.00% Maintenance & Operations Contract Services 22,776 79,662 ($19,400)-24.37% Utilities Capital Expenses $0 - Debt Service Other Department Expense Transfers Full Time Part Time 5110 - - - 5160 105 102 245 102 125 105 102 245 102 125 5210 516 168 - - - 5215 - - - 500 500 5230 19 861 516 1,500 1,500 5235 3,377 2,924 1,524 3,500 3,500 5240 - - - - 2,000 5280 - 6,000 5285 487 2,500 3,912 3,953 2,527 8,000 13,500 5415 49,000 48,573 39,552 30,000 30,000 5425 3,680 5,415 6,782 7,500 16,000 5430 12,012 6,320 4,800 6,000 10,000 5450 1,765 2,950 3,528 3,600 4,200 25,000 66,457 63,258 79,662 47,100 60,200 6120 - 6130 - 6135 - 6140 - 6145 - 70,473 67,313 82,434 55,202 73,825 s �D Ili15,14ftfW "r'.:,N.. Department Description and Responsibilities Administration is responsible for the daily operations of all aspects of city government. Administration includes the offices of city manager, city secretary and human resources. Its responsibilities includes human resources and payroll, record keeping, administration of contracts, oversight of other departments, economic development and long range planning. Salaries & Benefits 143,071 343,370 $11,280 3.20% Supplies & Materials 2,005 27,347 ($2,300)-14.56% Maintenance & Operations 271 650 ($200) -1.64% Contract Services - - $0 - Utilities 1,017 2,441 $0 0.00% Capital Expenses - - $0 - Debt Service Other Department Expense Transfers fial .. _07ZE� ye RAN _ - M Full Time Part Time 5110 $ 120,782 $ 177,082 265,733 270,360 270,360 5111 - - 7,000 5117 - - 5120 214 140 94 200 200 5125 682 1,043 4,195 1,750 1,940 5128 2,875 4,188 5,400 6,000 6,000 5520 550 871 1,080 1,200 1,200 5130 9,278 12,186 17,378 17,500 21,800 5140 8,473 11,295 17,734 18,000 20,535 5150 14,650 19,148 28,430 31,200 31,200 5160 755 877 3,326 3,400 3,000 5170 18 555 - 50 40 426 212 135 200 158,703 227,597 343,370 349,795 363,475 5210 1,024 1,813 - - - 5215 46 - - - - 5220 128 - - - 5230 1,593 1,006 199 2,000 2,000 5235 2,055 2,502 25,000 3,000 3,000 5240 1,176 962 2,148 3,000 5,000 5245 153 186 - - - 5255 244 39 - 500 500 5275 - - - 5280 i - 1,700 3,000 5285 5298 3,090 - 9,381 6,636 27,347 10,200 13,500 i 5305 - 10,000 5310 2,181 371 - 5320 G 385 765 650 650 1,000 5325 40 300 500 1,000 5397 100 - 21706 1,436 650 5410 3,634 - - 5420 - - 5430 1,419 - 5440 - 5450 3,531 3,716 - 5455 - - 1,150 121000 8,584 3,716 - - - 5510 811 1,507 - 5515 1,104 1,081 2,045 5516 95 237 396 2,010 2,825 2,441 6120 - 6130 - 6135 - 6140 - 6145 i - 2,400 2,400 400 400 2,800 21800 181,384 242,210 373,809 363,945 391,775 -r �- ry Department Description and Responsibilities Public works administration oversees the street, park and recreation, fleet maintenance, water and wastewater departments. It is also responsible for engineering services and liason with outside engineers and contractors. Public works administrations oversees most capital improvement projects. Engineering also reviews new subdivision plans and serves as the flood plain coordinator. BOOM t AN P� Budg911-11 ary ww D L / D1 {i 5 1�z Daffe e a ce % i e Salaries & Benefits 53,461 128,306 47,823 31.47% Supplies & Materials 2,928 32,027 7,960 176.54% Maintenance & Operations 945 2,268 100 105.00% Contract Services 6,794 16,306 2,500 116.13% Utilities 1,507 3,617 600 117.14% Capital Expenses - - - Debt Service - Other Department Expense Transfers _ 3) Full Time Part Time * Moved Administrative Assistant from Development Services to Public Works Admin. 51-SALARIES AND BENEFITS 5110 110,805 106,086 99,816 107,250 142,274 5111 - - 2,846 5117 - - 500 500 5120 - - 300 300 5125 464 224 125 224 368 5128 3,800 4,650 6,000 6,000 6,000 5130 9,313 8,535 7,229 9,861 11,635 5140 8,439 7,291 5,585 9,281 10,965 5150 12,206 15,227 7,555 15,600 23,400 5160 715 603 1,500 1,000 750 5170 18 527 497 600 600 5175 59 - - 5180 - 85 - 100 100 5182 - 34 - 50 50 5185 185 - 5900 181 - 146,000 143,447 128,306 150,766 199,788 52-SUPPLIES AND MATERIALS 5210 1,868 2,220 3,398 3,398 3,400 5215 72 - - 200 5220 67 249 25,000 5230 501 530 473 554 250 5235 2,020 1,087 1,246 950 1,310 5240 1,204 15 1,481 1,330 1,330 5245 242 481 430 1,500 1,500 5275 - - - 4,345 990 5280 - - 9,080 5285 - - 300 5298 1,716 - - 7,689 4,582 32,027 12,077 18,360 53-MAINTENANCE AND OPERATIONS 5310 574 657 571 600 600 5310 216 216 5332 1,278 52 1,481 1,500 1,500 5345 345 810 - - 5397 115 - - - 21312 1,519 2,268 2,316 2,100 54-CONTRACT SERVICES 5410 2,748 - - - 5420 - - - - 5430 3,228 2,500 6,000 - 2,500 5440 13,900 8,338 - 25,900 8,000 5450 3,420 4,980 10,306 6,558 7,500 5451 4,540 1,891 - - 271835 17,709 16,306 32,458 18,000 55-UTILITIES 5510 $ 613 $ 5515 2,572 5516 608 5520 450 1,015 - 2,378 1,798 2,600 2,600 851 1,219 900 900 584 600 600 600 4,243 4,828 3,617 4,100 4,100 6120 - - 6130 - - 6135 - - 6140 - - 6145 - - 71-DEPRECIATION 7100 16,640 - 16,640 - - - - 204,720 172,085 182,524 201,717 242,348 Department Description and Responsibilities The Finance Department is responsible for all banking and investments activities of the City. Finance also handles accounts payable and utility billing. Finance assists administration with budget preperation and monitoring and provides reports to the manager and council on current reveneus and expenditures. Salaries & Benefits 121,105 290,652 $15,334 5.03% Supplies & Materials 4,361 35,466 $1,000 5.88% Maintenance & Operations 312 749 ($1,000) -33.33% Contract Services 20,070 48,168 $1,500 2.40% Utilities 1,267 3,041 $0 0.00% Capital Expenses - - $0 - Debt Service Other Department Expense Transfers �O Full Time Part Time 5110 $ 191,640 $ 205,820 222,790 230,000 235,000 5111 - - - 4,769 5112 83 - - - 5117 - - - 5120 322 - - - 5125 252 476 1,718 800 912 600 5130 13,660 15,242 14,755 18,000 18,721 5140 11,708 14,724 14,436 14,500 17,644 5150 30,888 40,129 34,980 35,000 39,000 5160 721 705 1,973 1,500 1,817 5170 713 1,038 - 1,700 1,700 5175 131 - - 5180 35 35 - 100 8182 - - 50 5185 404 - 5900 904 - 251,057 278,573 290,652 301,650 320,163 5201 $ 47 $ 10 25,000 5205 852 - - 5210 3,572 2,889 5,551 7,000 7,000 5220 20,065 1,517 - 5235 3,843 2,195 1,687 2,000 1,000 5240 847 3,213 - 5,000 6,000 5245 306 277 754 1,000 1,000 5250 - - 5280 2,474 3,000 3,000 5285 - 5298 8,976 - 38,507 10,101 35,466 18,000 18,000 5310 604 156 749 2,000 2,000 5320 119 - - 5325 - - 5332 8,933 - - 5397 250 - - 9,906 156 749 2,000 2,000 5410 9,085 - - 5426 19,450 30,975 32,688 33,000 33,000 5428 2,310 - 5430 2,407 - - 5450 5,032 7,668 13,826 15,000 15,000 5745 22 426 - 5451 20,838 18,444 1,654 16,000 16,000 59,144 57,513 48,168 64,000 64,000 5510 2,027 2,153 - 5515 2,319 2,212 2,045 2,400 3,000 5516 219 355 396 400 400 5520 600 650 600 600 5,165 5,370 3,041 3,400 3,400 I 6120 - 6130 - 6135 - 6140 - 6145 E - 363,779 351,713 378,076 389,050 407,563 Department Description and Responsibilities Fleet services provides vehicle and equipment maintenance for all City departments. Salaries & Benefits Supplies & Materials Maintenance & Operations Contract Services Utilities Capital Expenses Debt Service Other Department Expense I Transfers 47,442 113,861 $12,933 11.26% 723 26,735 $0 0.00% 2,636 6,326 $0 0.00% - - $0 0.00% 6,549 15,718 ($4,500) -42.86% - - ($30,500) -100.00% - A,u Full Time Part Time 5110 72,490 77,775 82,027 78,500 90,000 5111 - - - 1,800 5117 - - - 1,000 1,000 5120 47 570 888 570 500 5125 408 508 1,450 508 900 5130 5,388 5,738 5,280 6,985 6,885 5140 4,931 5,549 5,441 6,574 6,750 5150 14,912 16,121 14,088 15,600 15,600 5160 2,157 1,934 4,687 3,500 3,550 5170 175 414 - 700 700 5175 64 - - 5180 195 110 - 50 50 5182 16 - - 50 50 5185 101 100,782 108,820 113,861 114,037 127,785 5210 10 - - 5220 135 - - 5223 2,313 800 456 700 800 5235 342 587 120 250 500 5245 - 129 25,000 5250 3,324 2,058 530 1,800 1,800 5252 1,772 1,198 264 1,200 1,200 5255 839 1,057 365 800 900 5260 761 225 - 250 500 5280 2,250 2,500 5285 5298 4,799 4,400 14,296 10,454 26,735 7,250 8,200 5310 1,855 1,107 - 3,500 2,400 5316 - 1,000 5320 2,315 2,203 1,363 1,500 1,800 5321 3,885 4,368 2,870 5,000 5,000 5325 592 374 1,558 1,800 1,500 5326 663 1,053 - 1,000 1,500 5345 600 831 535 650 800 5397 129 - i 10,039 9,936 6,326 13,450 14,000 5410 1,861 - 5420 493 - - 5450 527 555 - ` 5451 2,660 3,709 - 4,500 5,000 i 51542 4,264 - 4,500 5,000 5510 415 553 - 5515 7,839 9,866 15,118 5,000 5516 1,000 5520 550 651 600 8,804 11,070 15,718 - 6,000 6120 - '' 6130 - 29,000 6135 - 6140 3,060 - 3,500 6145 - 3,060 - - 32,500 - 143,789 144,544 162,640 171,737 160,985 Department Description and Responsibilities The Non Departmental budget accounts for expenses that cannont easily be attributed to any specific department. This includes postage, property and liability insurance and tax collection fees. Salaries & Benefits 6,972 16,733 - 0.00 Supplies & Materials 13,498 32,395 4,000 13.84 Maintenance & Operations 2,083 4,999 (3,000) -12.50 Contract Services 103,505 245,889 (3,000) -2.03 Utilities 7,595 18,228 1,000 5.56 Capital Expenses - - - - Debt Service - - Other Department Expense - - Transfers - - Full Time 0 0 Part Time 0 0 5150 10,517 9,000 10,000 5183 2,750 3,269 6,216 5,000 5,000 2,750 3,269 16,733 14,000 15,000 5210 416 318 1,625 900 900 5220 22,823 - 30,770 31,000 32,000 231239 318 32,395 31,900 32,900 5305 - - - 5332 - 6,667 4,999 5,500 6,000 5397 3,702 2,500 - 15,000 31702 9,167 4,999 5,500 21,000 5410 76,312 84,469 202,481 84,367 90,000 5420 22,258 23,383 18,408 24,000 25,000 5425 10,110 64 - 5430 10,110 158 25,000 27,500 30,000 5455 t - - - 118,790 108,074 245,889 135,867 145,000 5510 17,028 - 18,228 18,500 19,000 17,028 - 18,228 18,500 191000 6120 - 6130 - E 6135 - 6140 - i 6145 - 165,509 120,828 318,244 205,767 232,900 v a - o- Fund Description and Responsibilities The Sanger Texas Industrial Development Corporation (4A Fund) is funded by a 1/2 cent sales tax. It is used to help new and existing businesses expand in Sanger with a primary goal of bringing jobs to the Sanger community. Primary jobs include manufacturing and distribution jobs that increase income and enhance the local economy. Reuenue;�ummary„ , -��< � 2D15 ES.t�2ti16B�1dge�� giif�rence='` �,Change�� .'' Sales Tax $ 339,636 $ 320,000 $ 366,000 $ 362,500 $ (3,500) -0.96% Rental Income (103 Bolivar) 78,667 78,000 78,000 78,000 - 0.00% Interest Income 1,087 1,000 1,200 1,000 (200)-16.67% Miscellaneous Income 10,000 - - - - - Transfer In 50,000 50,000 NO 3alevenues. _.. 429;39D v,; 99,DDD.. �� --- 4 fl ODD Q 40% Bp n as XY x_ ilAe1a1D�SB�]det201°Sks��2D16udge �peT� °oC�n e _ ON Salaries & Benefits $ 18 $ 105,144 $ 101,748 $ 111,922 $ 10,174 10,00% Supplies & Materials - 22,500 22,300 16,700 (5,600)-25.11% Maintenance & Operations - 1,000 1,000 5,000 4,000 400,00% Contract Services - 3,900 3,900 5,500 1,600 41.03% Utilities - 600 600 600 - 0.00% Capital Expenses - 5,000 - - - - Debt Service 61;267 61,267 61,267 61,267 - 0.00% Other Department Expense - - Transfers 15,200 - 25,000 - Bpr _- 51-SALARIES AND BENEFITS 5110 REGULAR SALARIES - 75,000 23,077 55,385 75,000 82,000 5111 MERIT INCREASE 1,500 - 2,460 5117 VACATION COMPENSATION 1,000 - 1,000 5120 OVERTIME 500 - - - 5125 LONGEVITY PAY 150 4 10 4 52 5128 AUTO ALLOWANCE 6,000 2,000 4,800 4,800 6,000 5130 FICA 6,172 1,938 4,651 6,172 6,595 5140 RETIREMENT 6,172. 1,783 4,279 6,172 6,215 5150 HEALTH INSURANCE 7,800 2,609 6,262 7,800 7,800 5160 WORKER'S COMPENSATION 500 - 500 500 5170 T.E.C. 200 207 497 200 200 5175 EAP (EMPLOYER ASSIST. PROG) 50 - 5180 MEDICAL/PHYSICALS 50 35 84 50 50 5182 BACKGROUND CHECKS 18 50 - 50 50 TOTAL 51-SALARIES AND BENEFITS - 18 105,144 31,653 75,967 101,748 111,922 52-SUPPLIES AND MATERIALS 5210 OFFICE SUPPLIES 1,000 104 250 800 1,000 5215 FOOD 250 25 60 250 300 5225 MARKETING AND PROMOTION 7,500 - 9,950 9,500 5235 DUES AND SUBSCRIPTIONS 3,250 998 2,395 1,800 2,000 5240 CONFERENCES AND TRAINING 3,000 - - 2,000 3,500 5280 COMPUTERSYSTEMS 2,500 1,514 3,634 2,500 400 5285 FURNITURE AND FIXTURES 5,000 2,978 7,147 5,000 - 5298 NON CAPITAL SUPPLIES AND MATERIALS TOTAL 52-SUPPLIES AND MATERIALS - - 22,500 5,619 13,486 22,300 16,700 53-MAINTENANCE AND OPERATIONS - 5310 R & M BUILDING 1,000 812 1,949 1,000 5,000 TOTAL 53-MAINTENANCE AND OPERAT - 1,000 812 1,949 1,000 5,000 54-CONTRACT SERVICES 5430 PROFESSIONAL SERVICE 2,400 - 2,400 2,500 5445 PROPERTYTAXES - - - 5450 TECHNICAL SUPPORT 1,500 537 1,289 1,500 1,500 5451 ANNUAL SOFTWARE SU PPORT - - - - 1,500 TOTAL 54-CONTRACT SERVICES - - 3,900 537 1,289 3,900 5,500 55-UTILITIES - 5520 CELL PHONE - 600 200 480 600 600 TOTAL 55-UTILITIES - 600 200 480 600 600 56-GRANT EXPENSE 5610 GRANT EXPENSE 15,075 15,075 TOTAL GRANT EXPENSE 15,075 15,075 - 61-CAPITAL OUTLAY 6120 BUILDING IMPROVEMENTS - 5,000 5,000 5,000 - 6130 VEHICLES - - 6135 MOBILE EQUIPMENT - 6140 OTHER IMPROVEMENTS ' 6145 OTHER EQUIPMENT - TOTAL 61-CAPITAL OUTLAY - 5,000 - 5,000 70-DEBT PAYMENTS - 75-7005 NOTE PYMTS - GNB - 75-7007 NOTE PYMTS -WAREHOUSE 36,575 36,575 37,606 40,093 25,528 61,267 40,093 40,093 75-7099 INTEREST EXPENSE 24,692 24,692 23,661 21,174 21,174 21,174 TOTAL 70-DEBT PAYMENTS 61,267 61,267 61,267 61,267 25,528 61,267 61,267 61,267 74-TRANSFERS 74-7401 TRANSFER TO GENERAL FUND 15,500 20,500 15,200 - - 74-7408TRANSFER TO ENTERPRISE FUND 300,000 - TOTAL 74-TRANSFERS 15,500 320,500 15,200 - - - - - TOTAL 4A FUND EXPENDITURES 76,767 381,767 76,485 214,486 64,349 159,438 205,890 200,989 TOTAL 52-53-54 - - - 27,400 6,968 16,723 27,200 27,200 Fund Description and Responsibilities The Sanger Texas Development Corporation (413 Fund) is funded by a 1/2 cent sales tax. It may be used on specific projects that create or retain primary jobs and projects such as public parks improvements that enhance the quality of life of Sanger residents. x Revenue Summary �_ - =��,� ��0�.� Actual 2035�Bu` �dger2D15Budget�©�fj'ere��lC�ange Sales Tax $ 339,636 $320,000 $ 362,500 $ 42,500 11.72% Interest Income 1,272 1,000 1,000 - - Other 5,000 - Tofial�Re�erlue -�,z., ,--� '=s.�- '�=� ^" ��' � Expendifiureur�rrary�` rr�Dual 2015 Bea dgefi�18�eee 0 - _.� �� —x f__ t ,Yw; . - _ Salaries & Benefits - Supplies & Materials - Maintenance & Operations Contract Services Utilities - Capital Expenses - - Debt Service - - Other Department Expense - Transfers 227,700 237,500 237,500 - 0.00% --- �— Tofial EXp T�tl�ture� 27,700 �7,530 Z37,50= OflO°1:' Reveue Overr >J der E p difiur,208 83,�060 �0D r� f3is- gin angFu d B la �e 6 r D�3�18,,1 61-CAPITAL OUTLAY> $SK 6111 LAND PURCHASE -SPORTS PARK $ - $ $ $ $ - 6112 LAND PURCHASE- MILAR $ - $ $ - $ $ - TOTAL 61-CAPITALOUTLAY >$Sk $ $ $ $ $ 65-CAPITAL PROJECTS 6500PROJECT -STREETSCAPE $ $ - $ $ $ TOTAL 65-CAPITAL PROJECTS $ $ $ $ $ 70-DEBT PAYMENTS 70012009 BOND PRINCIPAL $ $ $ - $ $ - 7002 2009 BOND INTEREST $ $ $ $ $ 7080 BOND FEES $ - $ $ $ $ - TOTAL 70-DEBT PAYMENTS $ $ $ $ $ - 71-DEPRECIATION 7100 DEPRECIATION EXPESN TOTAL 71-DEPRECIATION $ - $ $ $ $ 74-TRANSFERS 7401 TRANSFER TO GENERAL FUND (Admin) $ 15,500 $ 20,500 $ 15,200 $ $ - 7403 TRANSFER TO DEBT SVC FUND 180,000 180,000 212,500 212,500 212,500 212,500 7404 TRANSFER TO CIP FUND 4,500 7441 TRANSFER TO 4A (Admin) 25,000 25,000 25,000 TOTAL74-TRANSFERS 195,500 20S,000 227,700 237,500 237,S00 237,500 TOTAL4B FUND EXPENDITURES 195,500 205,000 227,700 237,500 - - 237,500 237,500 74-TRANSFERS 7401 TRANSFER TO GENERAL FUND (Admin) 7403 TRANSFER TO DEBT SVC FUND 7404 TRANSFER TO CIP FUND 7441 TRANSFER TO 4A (Admin) TOTAL 74-TRANSFERS $ 15,200 $ - $ - 212,500 212,500 212,500 212,500 25,000 25,000 25,000 227,700 237,500 237,500 237,500 TOTAL 413 FUND EXPENDITURES 227,700 237,500 237,500 237,500