08/19/2024-CC-Agenda Packet-RegularCITY COUNCIL
MEETING AGENDA
AUGUST 19, 2024, 6:00 PM
CITY COUNCIL REGULAR MEETING
HISTORIC CHURCH BUILDING - 403 N 7TH STREET, SANGER, TEXAS
CALL THE WORK SESSION TO ORDER AND ESTABLISH A QUORUM
EXECUTIVE SESSION
Pursuant to the Open Meetings Act, Chapter 551, the City Council Will Meet in a Closed
Executive Session in Accordance with the Texas Government Code:
Section 551.087. DELIBERATION REGARDING ECONOMIC DEVELOPMENT NEGOTIATIONS;
This chapter does not require a governmental body to conduct an open meeting: (1) to discuss
or deliberate regarding commercial or financial information that the governmental body has
received from a business prospect that the governmental body seeks to have locate, stay, or
expand in or near the territory of the governmental body and with which the governmental
body is conducting economic development negotiations; or (2) to deliberate the offer of a
financial or other incentive to a business prospect described by Subdivision (1).
- Belz Road Retail Addition
RECONVENE INTO WORK SESSION
Reconvene into the Work Session. Any action deemed necessary as a result of Executive
Session will be taken during the Regular Session.
OVERVIEW OF ITEMS ON THE REGULAR AGENDA
ADJOURN THE WORK SESSION
The Regular Meeting will begin following the Work Session
but not earlier than 7:00 p.m.
CALL THE REGULAR MEETING TO ORDER AND ESTABLISH A QUORUM
INVOCATION AND PLEDGE
CITIZENS COMMENTS
This is an opportunity for citizens to address the Council on any matter. Comments related to
public hearings will be heard when the specific hearing begins. Citizens are allowed 3 minutes
to speak. Each speaker must complete the Speaker’s Form and include the topic(s) to be
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presented. Citizens who wish to address the Council with regard to matters on the agenda will
be received at the time the item is considered. The Council is not allowed to converse,
deliberate or take action on any matter presented during citizen input.
REPORTS
Staff Reports are for discussion only. No action may be taken on items listed under this portion
of the agenda.
1. Annual presentation and overview of the Human Resources Department.
CONSENT AGENDA
All items on the Consent Agenda will be acted upon by one vote without being discussed
separately unless requested by a Councilmember to remove the item(s) for additional
discussion. Any items removed from the Consent Agenda will be taken up for individual
consideration.
2. Consideration and possible action on the minutes from the August 5, 2024, meeting.
3. Consideration and possible action on authorizing the City Manager to execute a
Professional Services Reimbursement Agreement with Meritage Homes of Texas, LLC
for reimbursement of expenses spent during consideration of a potential Public
Improvement District.
4. Consideration and possible action on a contract between the City of Sanger and the
Sanger Area Chamber of Commerce for Hotel Occupancy Tax Funds.
ACTION ITEMS
5. Consideration and possible action on Ordinance 08-11-24, Approving the Property Tax
Roll.
6. Consideration and possible action on Ordinance 08-12-24, adopting the budget
providing for the appropriation of funds for operating and capital expenditures for the
fiscal year beginning October 1, 2024, and ending September 30, 2025, providing for
the intra- and inter-department and fund transfers, providing for unexpected revenues
such as grants, donations, and insurance proceeds, providing for an effective date, and
providing for approval of the investment policy.
7. Consideration and possible action on Ordinance 08-13-24, setting the City's Ad
Valorem tax rate at $0.689747/$100 of taxable assessed valuation for the Fiscal Year
beginning October 1, 2024, and ending September 30, 2025.
8. Consideration and possible action on Ordinance 08-14-24 ratifying the property tax
increase reflected in the fiscal year 2024-2025 budget.
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9. Consideration and possible action an Agreement for Certificate of Convenience and
Necessity No. 20073 Release, Green Space Dedication, and Attorney Fees are executed
by and among Denton 1000 Land, LP, a Texas limited partnership, the City of Sanger,
Texas and the Denton County Soil and Water Conservation District No. 547.
FUTURE ITEMS
The purpose of this item is to allow the Mayor and Councilmembers to bring forward items
they wish to discuss at a future meeting, A Councilmember may inquire about a subject for
which notice has not been given. A statement of specific factual information or the recitation
of existing policy may be given. Any deliberation shall be limited to a proposal to place the
subject.
INFORMATIONAL ITEMS
Information Items are for informational purposes only. No action may be taken on items listed
under this portion of the agenda.
10. Republic Services Report June 2024
11. Financial Reports May 2024 and June 2024
12. Disbursements Reports June 2024 and July 2024
ADJOURN
NOTE: The City Council reserves the right to adjourn into Executive Session as authorized by
Texas Government Code, Section 551.001, et seq. (The Texas Open Meetings Act) on any item
on its open meeting agenda in accordance with the Texas Open Meetings Act, including,
without limitation Sections 551.071-551.087 of the Texas Open Meetings Act.
CERTIFICATION
I certify that a copy of this meeting notice was posted on the bulletin board at City Hall that is
readily accessible to the general public at all times and was posted on the City of Sanger
website on August 14, 2024, at 3:00 PM.
/s/Kelly Edwards
Kelly Edwards, City Secretary
The Historical Church is wheelchair accessible. Request for additional accommodations or sign
interpretation or other special assistance for disabled attendees must be requested 48 hours
prior to the meeting by contacting the City Secretary’s Office at 940.458.7930.
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CITY COUNCIL COMMUNICATION
DATE: August 19, 2024
FROM: Kelly Edwards, City Secretary
AGENDA ITEM: Consideration and possible action on the minutes from the August 5, 2024,
meeting.
SUMMARY:
N/A
FISCAL INFORMATION:
Budgeted: N/A Amount: $0.00 GL Account: N/A
RECOMMENDED MOTION OR ACTION:
Approve the minutes from the meeting on August 5, 2024.
ATTACHMENTS:
City Council minutes
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Item 2.
City Council Minutes 08-05-2024
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CITY COUNCIL
MEETING MINUTES
AUGUST 05, 2024, 6:00 PM
CITY COUNCIL REGULAR MEETING
HISTORIC CHURCH BUILDING - 403 N 7TH STREET, SANGER, TEXAS
CALL THE WORK SESSION TO ORDER AND ESTABLISH A QUORUM
Mayor Muir called the work session to order at 6:00 p.m.
COUNCILMEMBERS PRESENT
Mayor Thomas Muir
Mayor Pro Tem, Place 2 Gary Bilyeu
Councilmember, Place 3 Dennis Dillon
Councilmember, Place 4 Allen Chick
Councilmember, Place 5 Victor Gann
COUNCILMEMBERS ABSENT
Councilmember, Place 1 Marissa Barrett
STAFF MEMBERS PRESENT:
City Manager John Noblitt, City Secretary Kelly Edwards, City Attorney Hugh Coleman, Chief
Financial Officer Clayton Gray, Director of Human Resources and Special Projects Jeriana
Staton-Hemb, Police Lt. Justin Lewis, and Police Chief Tyson Cheek.
DISCUSSION ITEMS
1. Discussion regarding Resolution 2024-11, Adopting procedures for review of
Complaints regarding City employees appointed by the City Council or any member of
a City Board, Commission, or Committee.
Mayor Muir introduced the item.
Discussion ensued regarding the resolution providing the framework for complaints.
City Manager Noblitt asked for clarification regarding the Municipal Court Clerk position and
whether the resolution provides only for the resolution of complaints.
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Item 2.
City Council Minutes 08-05-2024
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Additional discussion ensued regarding removing the Municipal Court Clerk position from the
resolution, clarifying that this is only for complaints and the Council notification process.
OVERVIEW OF ITEMS ON THE REGULAR AGENDA
Discussion ensued regarding Item 10, providing an overview of the annual appointments.
Discussion ensued regarding Item 9 and the minor revisions made since the draft budget
presentation.
Discussion ensued regarding Item 8, noting that the plat meets the subdivision requirements.
ADJOURN THE WORK SESSION
There being no further business, Mayor Muir adjourned the work session at 6:43 p.m.
CALL THE REGULAR MEETING TO ORDER AND ESTABLISH A QUORUM
Mayor Muir called the regular meeting to order at 7:00 p.m.
COUNCILMEMBERS PRESENT
Mayor Thomas Muir
Mayor Pro Tem, Place 2 Gary Bilyeu
Councilmember, Place 3 Dennis Dillon
Councilmember, Place 4 Allen Chick
Councilmember, Place 5 Victor Gann
COUNCILMEMBERS ABSENT
Councilmember, Place 1 Marissa Barrett
STAFF MEMBERS PRESENT:
City Manager John Noblitt, City Secretary Kelly Edwards, City Attorney Hugh Coleman, Chief
Financial Officer Clayton Gray, Director of Development Services Ramie Hammonds, Parks &
Recreation Director Ryan Nolting, Director of Human Resources and Special Projects Jeriana
Staton-Hemb, Director of Economic Development Shani Bradshaw, Police Lt. Justin Lewis, and
Police Chief Tyson Cheek.
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Item 2.
City Council Minutes 08-05-2024
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INVOCATION AND PLEDGE
Councilmember Dillon gave the Invocation. The Pledge of Allegiance was led by Councilmember
Gann.
CITIZENS COMMENTS
Liz Springer, spoke in favor of having the Farmers Market in the Downtown area.
Nancy McAlister, spoke in favor of having the Farmers Market in the Downtown area after the
successful Moonlight Market event.
Jo Delacruz, spoke in favor of having the Farmers Market in the Downtown area due to the
increased business during the Moonlight Market event.
CONSENT AGENDA
2. Consideration and possible action on the minutes from the July 15, 2024, meeting.
3. Consideration and possible action on the minutes from the July 17, 2024, meeting.
4. Consideration and possible action on the Preliminary Plat of Oasis at Sanger Addition,
being approximately 4.135 acres of land described as A0029A R. BEEBE, OLD DCAD
SHT 2, TR 5, within the City of Sanger, generally located north of McReynolds Road,
and approximately 790 feet east of Lake Ridge Drive.
5. Consideration and possible action regarding Resolution 2024-11, Adopting procedures
for review of Complaints regarding City employees appointed by the City Council or any
member of a City Board, Commission, or Committee.
The Council agreed to remove Item 5 to make revisions.
Motion to approve Item 2-4 made by Councilmember Bilyeu, Seconded by
Councilmember Gann.
Ayes: Bilyeu, Chick, Dillon, and Gann.
Nays: None
Motion passed unanimously.
Motion to approve Item 5 striking out the Municipal Court Clerk position in the first
Whereas and clarifying the statement in the third Whereas that only the personnel
policy for complaints do not apply, made by Councilmember Bilyeu, Seconded by
Councilmember Dillon.
Ayes: Bilyeu, Chick, Dillon, and Gann.
Nays: None
Motion passed unanimously.
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Item 2.
City Council Minutes 08-05-2024
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PUBLIC HEARING ITEMS
6. Conduct a public hearing on a request for a variance from Chapter 14A Zoning
Ordinance – Section 32 Off-Street Parking and Loading Requirements – Article 32.3 –
Item 21 from the required 15 parking spaces and to allow a reduction to 10 parking
spaces, for the Belz Road Retail Addition, Phase 1, Block A, Lot 4, approximately 3.07
acres, and generally on the north side of West Chapman Drive.
Mayor Muir opened the public hearing at 7:11 p.m.
Director Hammonds provided an overview of the item.
Mayor Muir closed the public hearing at 7:13 p.m.
ACTION ITEMS
7. Consideration and possible action on a request for a variance from Chapter 14A Zoning
Ordinance – Section 32 Off-Street Parking and Loading Requirements – Article 32.3 –
Item 21 from the required 15 parking spaces and to allow a reduction to 10 parking
spaces, for the Belz Road Retail Addition, Phase 1, Block A, Lot 4, approximately 3.07
acres, and generally on the north side of West Chapman Drive.
Discussion ensued regarding the number of parking spaces being sufficient, the Code
requiring fifteen parking spaces, and the square footage used to calculate the number
of spaces.
Motion to approve made by Councilmember Bilyeu, Seconded by Councilmember
Dillon.
Ayes: Bilyeu, Dillon, and Gann.
Nays: Chick
Motion passed 4-1-0
8. Consideration and possible action on the Minor Plat of Elmore Addition, being
approximately 0.648 acres of land described as A0029A R. BEEBE, TR 199, .64 ACRES,
OLD DCAD SHT 4, TR 62, within the City of Sanger, generally located on the southwest
corner of Bolivar Street and N. 7th Street.
Director Hammonds provided an overview of the item that divides one large lot into
three lots, meeting the subdivision requirements.
Motion to approve made by Councilmember Dillon, Seconded by Councilmember Gann.
Ayes: Bilyeu, Chick, Dillon, and Gann.
Nays: None
Motion passed unanimously.
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City Council Minutes 08-05-2024
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9. Consideration and possible action on Resolution No.2024-12 to take a record vote
adopting the proposed tax rate contained in the City’s proposed 2024-25 budget as the
City’s proposed 2024 tax rate to be considered for adoption at a public hearing held for
that purpose; establishing the date, time, and place for public hearings on the
proposed 2024-25 budget and tax rate; and providing for the publication as provided
by the Texas Property Tax Code.
Director Gray provided an overview of the item and recommended keeping the tax
rate the same as last year.
Motion to place a proposal to adopt a Fiscal Year 2024-2025 tax rate of $0.689747 per
$100 of valuation on the August 19, 2024, City Council agenda made by
Councilmember Bilyeu, Seconded by Councilmember Dillon.
City Secretary Edwards called for a record vote.
Ayes: Bilyeu, Chick, Dillon, and Gann.
Nays: None
Motion passed unanimously.
10. Consideration and possible action on Resolution 2024-13, Appointing and Reappointing
members to the 4A Industrial Development Corporation; 4B Development Corporation;
Board of Adjustment; Library Board; and the Planning and Zoning Commission.
Mayor Muir provided an overview of the item.
Motion to approve, including appointments to the Parks and Recreation / Keep Sanger
Beautiful Board listed in the Resolution made by Councilmember Gann, Seconded by
Councilmember Dillon
Ayes: Bilyeu, Chick, Dillon, and Gann.
Nays: None
Motion passed unanimously.
FUTURE AGENDA ITEMS
Councilmember Bilyeu stated that the Council was behind on the City Manager’s review and
would like to see it scheduled for the next meeting.
Councilmember Bilyeu would like the Human Resources Director to draft a guide for processing
Complaints for positions appointed by the City Council.
INFORMATIONAL ITEMS
11. Rider GCR - Rate Filing under Docket No. 10170 07-23-2024
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EXECUTIVE SESSION
Pursuant to the Open Meetings Act, Chapter 551, the City Council Will Meet in a Closed
Executive Session in Accordance with the Texas Government Code:
Section 551.071. CONSULTATION WITH ATTORNEY
For deliberations regarding legal (A) pending or contemplated litigation; or (B) a settlement
offer; or (2) on a matter in which the duty of the attorney to the governmental body under the
Texas Disciplinary Rules of Professional Conduct of the State Bar of Texas clearly conflicts with
this chapter.
- Denton County Municipal Utility District No. 12 (MUD 12)
Section 551.087. DELIBERATION REGARDING ECONOMIC DEVELOPMENT NEGOTIATIONS; This
chapter does not require a governmental body to conduct an open meeting:
(1) to discuss or deliberate regarding commercial or financial information that the governmental
body has received from a business prospect that the governmental body seeks to have locate,
stay, or expand in or near the territory of the governmental body and with which the
governmental body is conducting economic development negotiations; or (2) to deliberate the
offer of a financial or other incentive to a business prospect described by Subdivision (1).
- Belz Road Retail Addition
Council convened into executive session at 7:42 p.m.
RECONVENE INTO REGULAR SESSION
Council reconvened into open session at 9:35 p.m.
No action taken.
ADJOURN
There being no further business, Mayor Muir adjourned the meeting at 9:36 p.m.
_______________________________
Thomas E. Muir, Mayor
______________________________
Kelly Edwards, City Secretary
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Item 2.
CITY COUNCIL COMMUNICATION
DATE: August 19, 2024
FROM: Ramie Hammonds, Development Service Director
AGENDA ITEM: Consideration and possible action on authorizing the City Manager to execute a
Professional Services Reimbursement Agreement with Meritage Homes of Texas,
LLC for reimbursement of expenses spent during consideration of a potential
Public Improvement District.
SUMMARY:
Meritage Homes of Texas, LLC is requesting consideration of a Potential PID for a track of land
located inside the City of Sanger.
The potential site is approximately 306.36 acres.
The site is located on the north side of Belz Road and on the east side of Metz Road.
This item will give the City Manager the authority to execute the Professional Services
Reimbursement Master Agreement.
FISCAL INFORMATION:
Budgeted: N/A Amount: N/A GL Account: N/A
RECOMMENDED MOTION OR ACTION:
Staff recommends APPROVAL.
ATTACHMENTS
Professional Services Reimbursement Agreement
Location Map
Legal Description
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PROFESSIONAL SERVICES REIMBURSEMENT AGREEMENT
This Professional Services Reimbursement Agreement (this "Agreement"), effective
as of the 19th day of August, 2024 (the "Effective Date"), is made and entered into by and
between The CITY OF SANGER, TEXAS (the "City") and MERITAGE HOMES OF TEXAS,
LLC, an Arizona limited liability company (the "Developer"), herein collectively referred to
as ("Party" or "Parties").
WHEREAS, the Developer is under contract to purchase for development
approximately 306.36 acres of land (the "Property") in the municipal boundaries of the City
that the Developer desires to develop, further described in Exhibit A hereto; and
WHEREAS, the Parties have determined that the financing of a portion of the costs of
the public improvements necessary for the development of the Property, can be achieved by
means of Chapter 372, Texas Local Government Code, as amended, entitled the Public
Improvement District Assessment Act ("PID Act"); and
WHEREAS, the Developer desires to develop the Property pursuant to a
development agreement with the City and zoning to be established over the Property and
intends to file a petition with the City for creation of a Public Improvement District
encompassing the Property ("PID") under the PID Act; and
WHEREAS, the Parties desire to enter into a development agreement that addresses
the creation of the PID and levy of assessments on the Property, and the Parties recognize
that the City will incur reasonable and necessary consultant expenses through this
entitlement process until the development agreement has been approved and collection of
the first annual installment of PID assessments associated with the Property ("City
Expenses") including but not limited to: professional services, legal publications, notices,
reproduction of materials, public hearing expenses, recording of documents, engineering
fees, attorney fees, and special consultant fees; and
WHEREAS, the Developer hereby agrees to pay for reasonable and necessary
professional services provided by the consultants listed on Exhibit B and by additional
consultants approved in writing by the Developer (collectively, the "City Consultants").
NOW, THEREFORE, in consideration of the mutual benefits and promises contained
herein and for other good and valuable consideration, the receipt and sufficiency of which
are hereby acknowledged, the Parties agree as follows:
1. Payment for Professional Services. The Developer shall deposit with the City
$50,000.00 (the "Initial Deposit") for payment of City Expenses, which may include
the review and creation of the PID documents, proposed development submittals,
alternative development financing options, and entitlement matters within fifteen
(15) days of Effective Date.
(a) The City agrees to hold all Developer's contributions in a separate fund, or as
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a separate line item, maintained by the City, which may only be used for
reasonable and necessary City Expenses, as defined herein.
(b) The City will pay City Expenses out of the amount deposited with the City and
keep accounting of all charges for City Expenses, which shall be available for
review by Developer, and any unused contributions shall be returned to the
Developer.
(c) The City will submit copies of all monthly invoices, except for legal invoices
that may include redactions for privileged information, to the Developer
showing amounts paid for reasonable and necessary City Expenses for any
City Consultant fees via regular or electronic mail. Legal invoices will contain
redactions for privileged information. If the Developer objects to any portion
of an invoice, the City staff, the Developer, and the City Consultant shall
attempt to resolve the dispute within a reasonable period of time; however, if
the dispute cannot be timely resolved, the payment of the disputed amounts
shall be resolved by the City Manager of the City.
(d) After any monthly City Consultant fees have been paid for reasonable and
necessary City Expenses, the City Consultants shall not be paid for the same
City Expenses through any additional invoices or through PID assessments or
bond proceeds.
(e) The Developer may be reimbursed for City Consultant fees paid in accordance
with this Agreement and the PID Act.
(f) Developer agrees that in the event the Initial Deposit for City Expenses balance
falls below $5,000.00 and upon notice by regular or electronic mail from the
City, then Developer shall remit an additional amount of not less than
$10,000.00 within 10 days of receipt of such notice.
(g) In the event the balance for City Expenses is exhausted, upon notice by regular
or electronic mail from the City, Developer shall pay the balance owed in full
within 10 days in addition to the remittance of the additional funds as
provided above.
(h) In the instance that deposits of additional funds are not timely made, the City
has no obligation to incur any additional City Expenses.
(i) Failure of Developer to meet its obligations above may result in the
suspension or revocation of work on the agreements, the PID, and any active
development permits.
2. No Obligation to Establish PID. The Developer acknowledges that the City has no
obligation to approve a development agreement, establish the PID or to issue any bonds or
other indebtedness with respect thereto, and nothing contained within this Agreement shall
create any such obligation. The Developer's obligation to pay the City Expenses shall exist
and continue independent of whether the PID or bonds or other indebtedness are approved.
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This Agreement shall confer no vested rights or development rights on the Property or to the
Developer. Further, this Agreement shall provide no assurances, promises, or covenants to
approve any development in the Property.
3. Termination. Either Party may terminate this Agreement for any reason or for no
reason upon providing ninety days (90) written notice of termination to the other Party.
Termination of this Agreement shall be the sole and exclusive remedy for the Developer. The
City shall be entitled to pay for the City Expenses incurred through the date of termination;
however, any excess funds remaining after such payments have been made shall be promptly
(and in no case more than 30 days following the date of termination) refunded to the
Developer. Notwithstanding any other provision of this Agreement to the contrary, the
obligation to repay such excess funds to the Developer in the event of a termination shall
survive any termination of this Agreement, and the Developer does not release or discharge
its right to such excess funds. Notwithstanding the foregoing, this Agreement shall
automatically terminate upon the collection of the first annual installment of PID
assessments associated with the Property if this Agreement is still in effect at such time.
4. Entire Agreement. This Agreement contains the entire agreement between the
Parties with respect to the transactions contemplated herein.
5. Amendment. This Agreement may only be amended, altered or revoked by written
instrument executed by the Parties.
6. Successors and Assigns. Neither City nor Developer may assign or transfer their
interest in the Agreement without prior written consent of the other Party.
7. Notice. Any notice and/or statement regarding the termination of this agreement is
required and permitted to be delivered shall be deemed delivered by depositing same in the
United States Mail, Certified, with Return Receipt Requested, postage prepaid, addressed to
the appropriate party at the following addresses, or at such other addresses provided by the
parties in writing:
To the City:
Attn: John Noblitt, City Manager
City of Sanger, Texas
502 Elm Street
Sanger, Texas 76266
With a copy to:
Hugh Coleman, City Attorney
City of Sanger, Texas
502 Elm Street
Sanger, Texas 76266
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To the Developer:
Attn: Frank Su
Meritage Homes
8840 Cypress Waters Blvd, Suite 100
Coppell, Texas 75019
With a copy to:
Attn: Sarah Landiak
Winstead PC
2728 N. Harwood St., Ste. 500
Dallas, TX 75201
Notices regarding the status of the escrow account provided for in Section 1 of this
Agreement may be submitted to developer via electronic mail when sent to each of the
following addresses: frank.su@meritagehomes.com; Drew.Windus@meritagehomes.com;
and slandiak@winstead.com.
8. Interpretation. Regardless of the actual drafter of this Agreement, this Agreement
shall, in the event of any dispute over its meaning or application, be interpreted fairly and
reasonably and neither more strongly for or against either party.
9. Applicable Law. This Agreement is made and shall be construed in accordance with
the laws of the State of Texas and venue shall lie in Denton County, Texas.
10. Severability. In the event any portion or provision of this Agreement is illegal,
invalid, or unenforceable under present or future law, then and in that event, it is the
intention of the parties hereto that the remainder of this Agreement shall not be affected
thereby, and it is also the intention of the parties to this Agreement that in lieu of each clause
or provision that is found to be illegal, invalid or unenforceable, a provision be added to this
Agreement which is legal, valid and enforceable and is as similar in terms as possible to the
provision found to be illegal, invalid or unenforceable.
11. Counterparts. This Agreement may be executed in multiple counterparts, each of
which shall be considered an original, but all of which shall constitute one instrument.
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EXECUTED the 19th day August, 2024.
CITY OF SANGER, TEXAS CITY OF SANGER, TEXAS
John Noblitt, City Manager Thomas E. Muir, Mayor
CITY OF SANGER, TEXAS
Hugh Coleman, City Attorney
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DEVELOPER:
MERITAGE HOMES OF TEXAS, LLC
By:
Name: Frank Su
Title: Vice President
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Item 3.
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Exhibit "A" - Page 1
Exhibit "A"
Legal Description of the Property
TRACT 1
Being a 246.36 acre tract of land out of the H. Tierwester Survey, Abstract No. 1241,
situated in the City of Sanger, Denton County, Texas, being all of a called 246.024 acre
tract of land conveyed to PAC Group, Ltd. by deed of record in Document Number
2004-150424 of the Official Records of Denton County, Texas, and being more
particularly described by metes and bounds as follows:
BEGINNING at a 1/2 inch iron rod found within Belz Road, being the southwest corner
of a called 91.822 acre tract of land conveyed to Ron Williamson Consultants, Ltd. by
deed of record in Volume 2040, Page 78 of the Real Property Records of Denton
County, Texas, and being the southeast corner of said 246.024 acre tract;
THENCE, N88°25'43"W, along Belz Road and the common south line of said 246.024
acre tract, a distance of 2,536.15 feet to a 1/2 inch iron rod found at the intersection of
Belz Road and Metz Road, being the southwest corner of said 246.024 acre tract;
THENCE, N00°47'46"E, along Metz Road and the common west line of said 246.024
acre tract, a distance of 1,891.40 feet to a 1/2 inch iron rod found at the southwest
corner of a called 10.00 acre tract of land conveyed to Geromino Polanco Jr. and
Rosemarie Polanco by deed of record in Document Number 2015-127213 of said
Official Records, being an exterior ell corner of said 246.024 acre tract;
THENCE, S89°04'37"E, leaving Metz Road, along the south line of said 10.00 acre tract
and the common interior north line of said 246.024 acre tract, a distance of 1,571.10
feet to a 1/2 inch iron rod with green plastic cap stamped "EAGLE SURVEYING" set at
the southeast corner of said 10.00 acre tract, being an interior ell corner of said 246.024
acre tract;
THENCE, N00°40'58"E, along the interior west line of said 246.024 acre tract, in part
being the common east line of said 10.00 acre tract, and in part being the common east
line of a tract of land conveyed to Daniel Johnson by deed of record in Document
Number 2019-95739 of said Official Records, passing at a distance of 277.85 feet a 5/8
inch iron rod found at the northeast corner of said 10.00 acre tract, being the southeast
corner of said Johnson tract, and continuing a total distance of 554.99 feet to a 5/8 inch
iron rod found at the northeast corner of said Johnson tract, being an interior ell corner
of said 246.024 acre tract;
THENCE, N89°04'37"W, along the north line of said Johnson tract and the common
interior south line of said 246.024 acre tract, a distance of 1,570.00 feet to a 1/2 inch
iron rod found within Metz Road, being the northwest corner of said Johnson tract, and
being an exterior ell corner of said 246.024 acre tract;
THENCE, N00°49'48"E, along Metz Road and the common west line of said 246.024
acre tract, a distance of 2,103.65 feet to a mag nail found at the southwest corner of a
called 37.329 acre tract of land conveyed to Mango Estates, LLC by deed of record in
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Item 3.
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Exhibit "A" - Page 2
Document Number 2021-142267 of said Official Records, being the northwest corner of
said 246.024 acre tract;
THENCE, leaving Metz Road, along the north line of said 246.024 acre tract, in part
being the common south line of said 37.329 acre tract, and in part being the common
south line of a called 79.719 acre tract of land conveyed to DAGR-1031, LLC by deed of
record in Document Number 2022-47123 of said Official Records, the following two (2)
courses and distances:
1. S89°56'29"E, a distance of 1,269.67 feet to a 1/2 inch iron rod with illegible
yellow plastic cap found at the southeast corner of said 37.329 acre tract, being
the southwest corner of said 79.719 acre tract;
2. S89°42'11"E, a distance of 1,253.13 feet to a 1 inch iron pipe found at the base
of a 5 inch wood fence post in the west line of a called 103.99 acre tract of land
conveyed to Sanger Ranch, Ltd. by deed of record in Volume 4330, Page 1874
of said Real Property Records, being the southeast corner of said 79.719 acre
tract, and being the northeast corner of said 246.024 acre tract;
THENCE, along the east line of said 246.024 acre tract, in part being the common west
line of said 103.99 acre tract, in part being the common west line of a called 83.720 acre
tract of land conveyed to Sanger Ranch, Ltd. by deed of record in Volume 4269, Page
1243 of said Real Property Records, and in part being the common west line of said
91.822 acre tract, the following three (3) courses and distances:
1. S00°34'14"W, a distance of 1,187.16 feet to a 1/2 inch iron rod found at the
southwest corner of said 103.99 acre tract, being the northwest corner of said
83.720 acre tract;
2. S00°29'54"W, a distance of 1,579.00 feet to a 5 inch wood fence post found at
the southwest corner of said 83.720 acre tract, being the northwest corner of said
91.822 acre tract;
3. S00°49'22"W, a distance of 1,845.48 feet to the POINT OF BEGINNING, and
containing an area of 246.36 acres (10,731,314 square feet) of land.
TRACT 2
Being a 60.00 acre tract of land out of the H. Tierwester Su rvey, Abstract No. 1241,
situated in the City of Sanger, Denton County, Texas, being a portion of a called 91.822
acre tract of land conveyed to Ron Williamson Consultants, Ltd. by deed of record in
Volume 2040, Page 78 of the Real Property Records of Dent on County, Texas, and
being more particularly described by metes and bounds as follows:
BEGINNING at a 1/2 inch iron rod found within Belz Road, being the southeast corner
of a called 246.024 acre tract of land conveyed to PAC Group, Ltd. by deed of record in
Document Number 2004-150424 of the Official Records of Denton County, Texas, and
being the southwest corner of said 91.822 acre tract;
19
Item 3.
Docusign Envelope ID: 7E641975-B6D4-42B4-B829-BC01DF29224A
Exhibit "A" - Page 3
THENCE, N00°49'22"E, leaving Belz Road, along the east line of said 246.024 acre
tract, being the common west line of said 91.822 acre tract, a distance of 1,845.48 feet
to a 5 inch wood fence post found at the southwest corner of a called 83.720 acre tract
of land conveyed to Sanger Ranch, Ltd. by deed of record in Volume 4269, Page 1243
of said Real Property Records, being the northwest corner of said 91.822 acre tract;
THENCE, S89°33'38"E, leaving the east line of said 246.024 acre tract, along the south
line of said 83.720 acre tract, being the common north line of said 91.822 acre tract, a
distance of 1,408.32 feet to a 1/2 inch iron rod with green plastic cap stamped "EAGLE
SURVEYING" set, from which a 1/2 inch iron rod with pink plastic cap stamped "TEXAS
DEPARTMENT OF TRANSPORTION RIGHT OF WAY MONUMENT” found in the west
right-of-way line of Interstate Highway 35 bears S89°33'38"E, a distance of 773.00 feet;
THENCE, S00°49'22"W, leaving the south line of said 83.720 acre tract, over and
across said 91.822 acre tract, a distance of 1,866.26 feet to a mag nail set within Belz
Road and the common south line of said 91.822 acre tract, from which a mag nail found
in the west right-of-way line of Interstate Highway 35 bears S88°42'54"E, a distance of
305.84 feet;
THENCE, N88°42'54"W, along Belz Road and the common south line of said 91.822
acre tract, a distance of 1,408.34 feet to the POINT OF BEGINNING, and containing an
area of 60.00 acres (2,613,600 square feet) of land.
20
Item 3.
Docusign Envelope ID: 7E641975-B6D4-42B4-B829-BC01DF29224A
Exhibit "B"
City Consultants
1. Government Capital Securities Corporation: Financial Advisor
2. Orrick Herrington & Sutcliff, LLP: Bond Counsel
3. P3Works, LLC: PID Consultant
4. Halff Associates, Inc: Engineering Services
5. Messer, Fort & McDonald, PLLC: City Legal Services
21
Item 3.
Denton County Landmark Map
Esri Community Maps Contributors, Texas Parks & Wildlife, Esri, TomTom, Garmin, SafeGraph, GeoTechnologies, Inc, METI/NASA, USGS, EPA, NPS, US Census Bureau, USDA, USFWS
Legend
Notes
0 1500 3000
ft
This product is for informational purposes and may not have been
prepared for or be suitable for legal, engineering, or surveying purposes.
It does not represent an on-the-ground survey and represents only the
approximate relative location of property boundaries.
Denton County does not guarantee the correctness
or accuracy of any features on this product and
assumes no responsibility in connection therewith.
This product may be revised at any time without
notification to any user.
https://gis.dentoncounty.gov
8/1/2024 1:46:30 PM 22
Item 3.
CITY COUNCIL COMMUNICATION
DATE: August 19, 2024
FROM: Shani Bradshaw, Director of Economic Development
AGENDA ITEM: Consideration and possible action on a contract between the City of Sanger and
the Sanger Area Chamber of Commerce for Hotel Occupancy Tax Funds.
SUMMARY:
The Annual Service Contract with the Sanger Area Chamber of Commerce will be in effect from
October 1, 2024, through September 30, 2025.
The City agrees to pay up to fifty percent (50%) of the City’s Hotel Occupancy Tax Funds, with a
maximum of $5,000 per quarter.
The Chamber uses these funds for:
Maintaining a tourist information center
Providing promotional and tourist advertising of the City and its vicinity
Conducting programs to attract visitors to the City
Attached is the Annual Budget outlining the activities the Chamber will carry out in 2024-2025.
The Annual Service Contract has been reviewed by the legal department.
FISCAL INFORMATION:
Budgeted: YES Amount: $20,000 GL Account: 050-50-5420
RECOMMENDED MOTION OR ACTION:
Staff recommends approval.
ATTACHMENTS:
Chamber Request Letter and Annual Budget
Service Contract
23
Item 4.
24
Item 4.
Income Summary 2024 Budget 2025 Budget
Membership Dues 25,000.00$ 26,000.00$
City Hotel Occupancy Tax 20,000.00$ 20,000.00$
Events 61,725.00$ 61,800.00$
Total Income 106,725.00$ 107,800.00$
Expenditure Summary 2024 Budget 2025 Budget
Event Expenses 19,300.00$ 22,800.00$
Payroll Expense 39,500.00$ 51,844.00$
Supplies/Operations 19,300.00$ 22,800.00$
Utilities 5,400.00$ 6,600.00$
Total Expenditures 83,500.00$ 104,044.00$
Revenue (Profit)23,225.00$ 3,756.00$
The Sanger Area Chamber of Commerce is funded by membership
dues, events and City of Sanger Hotel Occupancy Tax funds. All funds
are utilized to maintain a facility and administrative management;
conduct events that attract not only local residents but tourist from all
over Texas & surrounding states; and promotes City of Sanger as well
SANGER AREA CHAMBER OF COMMERCE
APPROVED BUDGET FISCAL YEAR 2024-2025
Fund Description and Responsibilities
25
Item 4.
2024 2025
BUDGETED PROPOSED
Membership 22,505.00$ 25,000.00$ 26,000.00$
Hotel Occupancy Tax 14,000.00$ 20,000.00$ 20,000.00$
Events
Award Banquet 3,029.38$ 2,000.00$ 3,000.00$
Business Luncheon 7,736.91$ 5,000.00$ 6,500.00$
Business over Breakfast 1,200.00$ 1,725.00$ 1,800.00$
Holiday Stroll 200.00$ 2,500.00$ 2,500.00$
Festival of Trees 3,750.00$ 1,500.00$ 4,000.00$
Mixer/Game Night 932.64$ 1,000.00$ 1,000.00$
Sellabration 37,780.00$ 40,000.00$ 42,000.00$
Vaccination Clinic 1,007.84$ 2,000.00$ 1,000.00$
Wrestling 6,423.40$ 6,000.00$
Events TOTAL 62,060.17$ 61,725.00$ 61,800.00$
TOTAL INCOME 98,565.17$ 106,725.00$ 107,800.00$
Award Banquet 2,933.16$ 1,500.00$ 2,000.00$
Business Luncheon 6,175.41$ 5,000.00$ 5,000.00$
Business over Breakfast 423.02$ 700.00$ 700.00$
Festival of Trees 3,466.58$ 3,000.00$
Holiday Stroll -$ 1,500.00$ 1,500.00$
Mixer/Game Night 19.75$ 500.00$ 500.00$
Sellabration 7,481.67$ 10,000.00$ 10,000.00$
Vaccination Clinic -$ 100.00$ 100.00$
Wrestling 3,816.31$ -$ -$
TOTAL EVENT EXPENSES 24,315.90$ 19,300.00$ 22,800.00$
Salary (Administrator) 28,080.00$ 32,000.00$ 32,000.00$
Marketing/Social Media (part time)10,000.00$
FICA/SUTA/MC/TWC 7,162.27$ 7,500.00$ 9,844.00$
TOTAL PAYROLL EXPENSE 35,242.27$ 39,500.00$ 51,844.00$
SANGER AREA CHAMBER OF COMMERCE
PROPOSED BUDGET FISCAL YEAR 2024-2025
EXPENDITURES
EVENT EXPENSES
PAYROLL EXPENSE
SUPPLIES & OPERATIONS
2023
ACTUALS
INCOME
26
Item 4.
Ambassador Program 1,000.00$
Business Expenses 3,082.34$ 1,000.00$ 1,000.00$
Office Supplies 1,655.77$ 3,000.00$ 4,000.00$
Marketing and Promotion 4,429.08$ 1,000.00$ 1,000.00$
Dues and Subscriptions 374.63$ 1,500.00$ 1,500.00$
IT Software/Hardware (Chambermaster)64.80$ 5,000.00$ 5,000.00$
Maintenance/Furniture/Fixtures 14,354.28$ 500.00$ 500.00$
Fees/Charges 1,774.84$ 1,500.00$ 2,000.00$
Technical & Software Support/Web Page 6,237.17$ 1,000.00$ 1,000.00$
Travel & Meetings (Training/Conferences)10.41$ 500.00$ 500.00$
Facility / D&O Insurance 3,650.00$ 3,500.00$ 3,500.00$
Custodial Services 1,845.50$ 1,800.00$ 1,800.00$
TOTAL SUPPLIES & OPERATIONS 37,478.82$ 19,300.00$ 22,800.00$
City Utilities 2,707.34$ 3,200.00$ 3,200.00$
Telephone/Internet 1,584.38$ 1,000.00$ 1,700.00$
Gas 1,404.66$ 1,000.00$ 1,500.00$
Pest Control 173.20$ 200.00$ 200.00$
TOTAL UTILITIES 5,869.58$ 5,400.00$ 6,600.00$
TOTAL EXPENDITURES 102,906.57$ 83,500.00$ 104,044.00$
UTILITIES
27
Item 4.
Services Contract
THE STATE OF TEXAS §
COUNTY OF DENTON §
THIS CONTRACT, is entered into on this the 19th day of August 2024, by and between
the City of Sanger, Texas, a Municipal Corporation, hereinafter called “City”, and the Sanger Area
Chamber of Commerce, a Texas nonprofit corporation, hereinafter called “Chamber”, upon the
following terms and conditions:
WITNESSETH
SECTION 1
Funding and Scope of Services
The City agrees to pay to the Chamber up to fifty percent (50%) of the City’s quarterly
Hotel Occupancy Tax receipts from the preceding calendar quarter, not to exceed Four Thousand
Five Hundred Dollars ($5,000.00) per Quarter. The Chamber will use said funds solely for: (a)
Maintaining a tourist information center; (b) Providing general promotional and tourist advertising
of the City and its vicinity; and, (c) Conducting a solicitation and operating program to attract
conventions and visitors to the City (the “Services”). Quarterly payments shall be made by the
City to the Chamber within twenty (20) days of receiving the quarterly tax payment.
SECTION 2
Public Purposes
In approving and authorizing the execution of this Contract, the City Council of the City
of Sanger, Texas does hereby find and determine that the provision by the Chamber of the services
for the public purposes set forth herein-above, and the ministerial and administrative work related
to the provisions of such services and the expenditure of the funds provided by the City for such
purposes, are in the public interest and beneficial to the City and its inhabitants, and furthermore,
that said funds can be better expended and said public purposes more effectively accomplished
through the Chamber, acting through its Board of Directors with facilities, officers and employees
skilled and experienced in said services, by means of this Contract.
SECTION 3
Terms and Conditions
In connection with the funds to be paid by the City to the Chamber under the terms of this
Contract, the following terms and conditions shall apply:
(a) The use and expenditure of such funds shall be only as authorized by Section 351.101
of the Texas Tax Code and be subject to the allocation of revenue as provided for in
Section 351.103 of the Texas Tax Code.
(b) Before September 30 of each year during the term of this Contract, the Chamber shall
submit and present an Annual Budget to the City Council. The Annual Budget must
detail how City funds will be used to provide the services. Said presentation shall be
made to the City Council by a representative of the Chamber of the Board. The
Chamber shall notify the City in writing of any material changes made to the Annual
Budget within thirty (30) days of making a change. The Chamber shall submit to the
28
Item 4.
Services Contract
City quarterly reports listing the expenditures made by the Chamber with revenue from
the Hotel Occupancy Tax as authorized herein.
(c) The Chamber shall comply with Chapter 551 of the Texas Government Code known
as the Texas Open Meeting Act and Chapter 552 of the Texas Government Code known
as the Texas Open Records Act as they apply to the use of public funds by the Chamber.
(d) The Chamber shall maintain records that accurately identify the receipt and expenditure
of all revenue received by the City and shall make available to the City and its Auditor
all of its books and records relative to the funds paid to the Chamber by the City under
this Contract. All said records shall be retained by the Chamber for a period of five (5)
years after all performance requirements are achieved for audit purposes until such
audits or other administrative inquiries or open record requests are completed. The
Chamber agrees to maintain the records in an accessible location.
SECTION 4
Term
The term of this Contract shall be from October 1, 2024, until September 30, 2025. This
Contract may be extended by mutual consent of the parties. This Contract may be terminated, at
any time by either party by giving thirty (30) days’ written notice to the other party. If this Contract
is terminated the last and final quarterly payment shall be prorated based on the termination date.
SECTION 5
Default
If it is found by the City or any other party that the Chamber has knowingly or unknowingly
improperly expended Hotel Occupancy Tax Funds, it shall be considered a material breach of this
Contact. The City shall notify the Chamber in writing of the breach. The Chamber shall have ten
(10) calendar days to cure the breach or return the improperly ex pended funds to the City. Until
the breach is cured or the funds are returned to the City, the City will be under no obligation to
continue quarterly payments to the Chamber. If the breach is not cured and/or funds are not
returned to the City by the Chamber within the ten (10) da y cure period, this Contract shall be
considered automatically terminated and no further funds shall be given by the City to the
Chamber. However, in the event of termination, the City reserves the right to pursue the return of
improperly expended funds from the Chamber by any and all legal means.
SECTION 6
Severability
If any provision of this Contact is found to be invalid or unenforceable by a court of
competent jurisdiction, then the invalid provision will be deemed to be deleted from the Contract
and the remainder of this Contract will continue to be valid and in full force and effect. This
Contract shall be governed by and construed in accordance with the Laws of the State of Texas.
29
Item 4.
Services Contract
SECTION 7
Independent Contractor
The relationship of the Chamber under the Terms and Conditions of this Contract shall be
that of an independent Contractor of the City. Relative thereto, the City shall not be liable for any
claims or demands for damages, monetary or otherwise, that may grow out of or arise from the
Chamber’s actions in carrying out its duties under the terms of this Contract, and the
Chamber does hereby agree and shall hold the City harmless from and indemnify it against all such
claims and demands.
SECTION 8
Entire Contract
The foregoing sets forth the entire Contract between the parties hereto, superseding all oral
or written previous and contemporaneous contracts between the parties relating to matters herein,
and except as otherwise provided herein cannot be modified without written amendment executed
by each of the parties.
SECTION 9
Headings
The headings of this Contract are for the convenience of reference only and shall not affect
any of the terms and conditions hereof in any manner.
APPROVED and ADOPTED by the Sanger Area Chamber of Commerce on this 19th day
of August 2024.
Signed: ________________________________
Meghann Cross, President
Attest: _________________________________
Debbie Reaves, Chamber Administrator
APPROVED and ADOPTED by the Sanger, Texas City Council on the 19th day of August
2024.
Approved: _____________________________
Thomas E. Muir, Mayor
Attest: ________________________________
Kelly Edwards, City Secretary
Approved as to form: ________________________________
Hugh Coleman, City Attorney
30
Item 4.
CITY COUNCIL COMMUNICATION
DATE: August 19, 2024
FROM: Clayton Gray, Chief Financial Officer
AGENDA ITEM: Consideration and possible action on Ordinance 08-11-24, Approving the
Property Tax Roll.
SUMMARY:
The Texas Property Tax Code, Section 26.09 (e) requires that the City Council approve the tax roll
as submitted by the Assessor.
The Denton County Appraisal District provided the Certified Estimates on Tuesday, July 20, 2024.
FISCAL INFORMATION:
N/A
RECOMMENDED MOTION OR ACTION:
Staff recommends approval of Ordinance 08-11-24.
ATTACHMENTS:
Ordinance 08-11-24
2024 Certified Totals for Sanger
31
Item 5.
Ordinance 08-11-24 Approving Property Tax Roll Page 1 of 2
CITY OF SANGER, TEXAS
ORDINANCE No. 08-11-24
AN ORDINANCE OF THE CITY OF SANGER, DENTON COUNTY, TEXAS,
APPROVING THE 2024 TAX ROLL FOR THE CITY OF SANGER, TEXAS; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City of Sanger (the “City”) is a home rule municipality regulated by state
law and Charter; and
WHEREAS, the Denton Central Appraisal District certifies the tax roll for each entity in
Denton County on an annual basis; and
WHEREAS, the Denton Central Appraisal District has provided a Certified Tax Roll for
the Tax year 2024 to be used in the development of the Fiscal Year 2024-2025 Budget for the
purpose of providing municipal services to the citizens of Sanger; and
WHEREAS, the City Council of the City of Sanger desires to formally adopt the Certified
Tax Roll pursuant to Section 26.09(e) of the Texas Property Tax Code; and
WHEREAS, the City Council finds that passage of this Ordinance is in the best interest of
the citizens of Sanger.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
SANGER, TEXAS:
SECTION 1. The City Council hereby accepts and approves the tax roll presented by
Denton Central Appraisal District.
SECTION 2. That all matters stated in the preamble are found to be true and correct and
are incorporated herein as if copied in their entirety.
SECTION 3. It is hereby declared to be the intention of the City Council that the sections,
paragraphs, sentences, clauses, phrases and words of this Ordinance are severable and, if any
word, phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared
unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such
unconstitutionality shall not affect any of the remaining portions of this Ordinance, since the same
would have been enacted by the City Council without the incorporation in this Ordinance of any
such unconstitutional word, phrase, clause, sentence, paragraph, or section.
SECTION 4. This ordinance will take effect immediately from and after its passage and
the publication of the caption, as the law and Charter in such cases provide.
32
Item 5.
Ordinance 08-11-24 Approving Property Tax Roll Page 2 of 2
PASSED AND APPROVED by the City Council of the City of Sanger, Texas on this 19th day of
August 2024.
APPROVED:
________________________________
ATTEST: Thomas E. Muir, Mayor
APPROVED TO FORM:
________________________________
Kelly Edwards, City Secretary
________________________________
Hugh Coleman, City Attorney
33
Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
ARB Approved TotalsProperty Count: 4,791 9:10:54AM7/20/2024
Land Value
Homesite:235,058,034
Non Homesite:219,482,288
Ag Market:133,669,844
Timber Market:588,210,166Total Land (+)0
Improvement Value
Homesite:700,051,264
Non Homesite:271,986,200 Total Improvements (+)972,037,464
Non Real ValueCount
Personal Property:362 173,458,063
Mineral Property:0 0
Autos:0 0
Total Non Real (+)173,458,063
Market Value =1,733,705,693
ExemptAg Non Exempt
133,669,844 0
Total Productivity Market:
Ag Use:406,387 0 133,263,457
(-)Productivity Loss
Timber Use:0 0
=Appraised Value 1,600,442,236
Productivity Loss:0133,263,457
39,910,293(-)Homestead Cap
23.231 Cap (-)14,566,735
=Assessed Value 1,545,965,208
(-)Total Exemptions Amount
(Breakdown on Next Page)
175,842,118
=Net Taxable 1,370,123,090
APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100)
9,450,382.91 = 1,370,123,090 * (0.689747 / 100)
1,733,705,693Certified Estimate of Market Value:
1,370,123,090Certified Estimate of Taxable Value:
Tax Increment Finance Value:0
Tax Increment Finance Levy:0.00
Page 197 of 2843C16/652971
34
Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
Exemption Breakdown
StateLocalExemption Count Total
7/20/2024 9:12:54AMProperty Count: 4,791 ARB Approved Totals
DP 24 459,241 0 459,241
DPS 1 0 0 0
DV1 11 0 90,000 90,000
DV2 8 0 61,500 61,500
DV3 20 0 166,000 166,000
DV3S 1 0 10,000 10,000
DV4 53 0 372,000 372,000
DV4S 6 0 36,000 36,000
DVHS 34 0 10,883,859 10,883,859
DVHSS 5 0 1,458,389 1,458,389
EX 1 0 8,240 8,240
EX-XG 1 0 112,268 112,268
EX-XL 6 0 8,971,406 8,971,406
EX-XV 298 0 122,789,244 122,789,244
EX366 78 0 65,937 65,937
FR 3 13,646,593 0 13,646,593
OV65 564 16,021,441 0 16,021,441
OV65S 26 690,000 0 690,000
Totals 30,817,275 145,024,843 175,842,118
Page 198 of 2843C16/652971
35
Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
Under ARB Review TotalsProperty Count: 23 9:10:54AM7/20/2024
Land Value
Homesite:877,113
Non Homesite:1,099,114
Ag Market:0
Timber Market:1,976,227Total Land (+)0
Improvement Value
Homesite:1,380,088
Non Homesite:8,713 Total Improvements (+)1,388,801
Non Real ValueCount
Personal Property:0 0
Mineral Property:0 0
Autos:0 0
Total Non Real (+)0
Market Value =3,365,028
ExemptAg Non Exempt
0 0
Total Productivity Market:
Ag Use:0 0 0
(-)Productivity Loss
Timber Use:0 0
=Appraised Value 3,365,028
Productivity Loss:00
0(-)Homestead Cap
23.231 Cap (-)80,678
=Assessed Value 3,284,350
(-)Total Exemptions Amount
(Breakdown on Next Page)
0
=Net Taxable 3,284,350
APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100)
22,653.71 = 3,284,350 * (0.689747 / 100)
3,021,533Certified Estimate of Market Value:
3,021,533Certified Estimate of Taxable Value:
Tax Increment Finance Value:0
Tax Increment Finance Levy:0.00
Page 199 of 2843C16/652971
36
Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
Exemption Breakdown
StateLocalExemption Count Total
7/20/2024 9:12:54AM
Totals
Page 200 of 2843C16/652971
37
Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
Grand TotalsProperty Count: 4,814 9:10:54AM7/20/2024
Land Value
Homesite:235,935,147
Non Homesite:220,581,402
Ag Market:133,669,844
Timber Market:590,186,393Total Land (+)0
Improvement Value
Homesite:701,431,352
Non Homesite:271,994,913 Total Improvements (+)973,426,265
Non Real ValueCount
Personal Property:362 173,458,063
Mineral Property:0 0
Autos:0 0
Total Non Real (+)173,458,063
Market Value =1,737,070,721
ExemptAg Non Exempt
133,669,844 0
Total Productivity Market:
Ag Use:406,387 0 133,263,457
(-)Productivity Loss
Timber Use:0 0
=Appraised Value 1,603,807,264
Productivity Loss:0133,263,457
39,910,293(-)Homestead Cap
23.231 Cap (-)14,647,413
=Assessed Value 1,549,249,558
(-)Total Exemptions Amount
(Breakdown on Next Page)
175,842,118
=Net Taxable 1,373,407,440
APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100)
9,473,036.62 = 1,373,407,440 * (0.689747 / 100)
1,736,727,226Certified Estimate of Market Value:
1,373,144,623Certified Estimate of Taxable Value:
Tax Increment Finance Value:0
Tax Increment Finance Levy:0.00
Page 201 of 2843C16/652971
38
Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
Exemption Breakdown
StateLocalExemption Count Total
7/20/2024 9:12:54AMProperty Count: 4,814 Grand Totals
DP 24 459,241 0 459,241
DPS 1 0 0 0
DV1 11 0 90,000 90,000
DV2 8 0 61,500 61,500
DV3 20 0 166,000 166,000
DV3S 1 0 10,000 10,000
DV4 53 0 372,000 372,000
DV4S 6 0 36,000 36,000
DVHS 34 0 10,883,859 10,883,859
DVHSS 5 0 1,458,389 1,458,389
EX 1 0 8,240 8,240
EX-XG 1 0 112,268 112,268
EX-XL 6 0 8,971,406 8,971,406
EX-XV 298 0 122,789,244 122,789,244
EX366 78 0 65,937 65,937
FR 3 13,646,593 0 13,646,593
OV65 564 16,021,441 0 16,021,441
OV65S 26 690,000 0 690,000
Totals 30,817,275 145,024,843 175,842,118
Page 202 of 2843C16/652971
39
Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
ARB Approved TotalsProperty Count: 4,791 7/20/2024 9:12:54AM
State Category Breakdown
State Code Description Count Market ValueAcres New Value Taxable Value
A SINGLE FAMILY RESIDENCE 3,204 $31,764,846 $908,314,945 $838,452,207784.1255
B MULTIFAMILY RESIDENCE 78 $3,768 $58,902,278 $58,352,07233.5796
C1 VACANT LOTS AND LAND TRACTS 323 $0 $28,991,348 $25,563,113186.6784
D1 QUALIFIED AG LAND 92 $0 $133,669,844 $406,1913,605.0014
D2 NON-QUALIFIED LAND 19 $0 $1,246,140 $1,246,140
E FARM OR RANCH IMPROVEMENT 64 $0 $48,539,638 $46,310,511729.8587
F1 COMMERCIAL REAL PROPERTY 177 $29,893,589 $234,687,797 $232,257,309594.8338
F2 INDUSTRIAL REAL PROPERTY 1 $0 $675,000 $675,0004.4880
J1 WATER SYSTEMS 1 $0 $78,650 $78,650
J2 GAS DISTRIBUTION SYSTEM 1 $0 $5,504,560 $5,504,560
J3 ELECTRIC COMPANY (INCLUDING C 4 $0 $2,878,805 $2,878,8010.5450
J4 TELEPHONE COMPANY (INCLUDI 10 $0 $2,856,407 $2,856,4070.2007
J5 RAILROAD 3 $0 $1,240,040 $1,240,0409.4265
J7 CABLE TELEVISION COMPANY 4 $0 $3,998,600 $3,998,600
L1 COMMERCIAL PERSONAL PROPE 246 $7,045,637 $148,399,332 $134,752,739
L2 INDUSTRIAL PERSONAL PROPERT 7 $63,478 $1,413,131 $1,413,131
M1 TANGIBLE OTHER PERSONAL, MOB 194 $187,504 $4,423,908 $3,508,607
O RESIDENTIAL INVENTORY 47 $1,169,545 $3,659,126 $3,633,0727.8630
S SPECIAL INVENTORY TAX 6 $0 $6,995,940 $6,995,940
X TOTALLY EXEMPT PROPERTY 384 $11,905,304 $137,230,204 $0556.3024
Totals 6,512.9030 $82,033,671 $1,733,705,693 $1,370,123,090
Page 203 of 2843C16/652971
40
Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
Under ARB Review TotalsProperty Count: 23 7/20/2024 9:12:54AM
State Category Breakdown
State Code Description Count Market ValueAcres New Value Taxable Value
A SINGLE FAMILY RESIDENCE 10 $0 $2,256,977 $2,219,4463.3046
C1 VACANT LOTS AND LAND TRACTS 8 $0 $574,364 $536,0743.0330
E FARM OR RANCH IMPROVEMENT 2 $0 $410,380 $405,7994.9200
F1 COMMERCIAL REAL PROPERTY 1 $0 $122,290 $122,29010.0000
M1 TANGIBLE OTHER PERSONAL, MOB 2 $0 $1,017 $741
Totals 21.2576 $0 $3,365,028 $3,284,350
Page 204 of 2843C16/652971
41
Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
Grand TotalsProperty Count: 4,814 7/20/2024 9:12:54AM
State Category Breakdown
State Code Description Count Market ValueAcres New Value Taxable Value
A SINGLE FAMILY RESIDENCE 3,214 $31,764,846 $910,571,922 $840,671,653787.4301
B MULTIFAMILY RESIDENCE 78 $3,768 $58,902,278 $58,352,07233.5796
C1 VACANT LOTS AND LAND TRACTS 331 $0 $29,565,712 $26,099,187189.7114
D1 QUALIFIED AG LAND 92 $0 $133,669,844 $406,1913,605.0014
D2 NON-QUALIFIED LAND 19 $0 $1,246,140 $1,246,140
E FARM OR RANCH IMPROVEMENT 66 $0 $48,950,018 $46,716,310734.7787
F1 COMMERCIAL REAL PROPERTY 178 $29,893,589 $234,810,087 $232,379,599604.8338
F2 INDUSTRIAL REAL PROPERTY 1 $0 $675,000 $675,0004.4880
J1 WATER SYSTEMS 1 $0 $78,650 $78,650
J2 GAS DISTRIBUTION SYSTEM 1 $0 $5,504,560 $5,504,560
J3 ELECTRIC COMPANY (INCLUDING C 4 $0 $2,878,805 $2,878,8010.5450
J4 TELEPHONE COMPANY (INCLUDI 10 $0 $2,856,407 $2,856,4070.2007
J5 RAILROAD 3 $0 $1,240,040 $1,240,0409.4265
J7 CABLE TELEVISION COMPANY 4 $0 $3,998,600 $3,998,600
L1 COMMERCIAL PERSONAL PROPE 246 $7,045,637 $148,399,332 $134,752,739
L2 INDUSTRIAL PERSONAL PROPERT 7 $63,478 $1,413,131 $1,413,131
M1 TANGIBLE OTHER PERSONAL, MOB 196 $187,504 $4,424,925 $3,509,348
O RESIDENTIAL INVENTORY 47 $1,169,545 $3,659,126 $3,633,0727.8630
S SPECIAL INVENTORY TAX 6 $0 $6,995,940 $6,995,940
X TOTALLY EXEMPT PROPERTY 384 $11,905,304 $137,230,204 $0556.3024
Totals 6,534.1606 $82,033,671 $1,737,070,721 $1,373,407,440
Page 205 of 2843C16/652971
42
Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
ARB Approved Totals 9:12:54AM7/20/2024Property Count: 4,791
CAD State Category Breakdown
State Code Description Count Acres New Value Market Value Taxable Value
A1 REAL, RESIDENTIAL, SINGLE-FAMIL 3,174 $30,503,533 $905,812,100 $836,320,134772.8915
A2 REAL, RESIDENTIAL, MOBILE HOME 4 $0 $811,706 $590,76410.8620
A5 TOWNHOMES 5 $1,261,313 $1,691,139 $1,541,3090.3720
B1 REAL, RESIDENTIAL, APARTMENTS 20 $0 $36,657,619 $36,451,19121.3531
B2 REAL, RESIDENTIAL, DUPLEXES 58 $3,768 $22,244,659 $21,900,88112.2265
C1 REAL, VACANT PLATTED RESIDENTI 228 $0 $13,582,582 $11,321,81678.2744
C2 COMMERCIAL VACANT LOT 91 $0 $15,041,934 $13,874,465101.0542
C3 REAL VACANT LOT OUTSIDE CITY 4 $0 $366,832 $366,8327.3498
D1 QUALIFIED AG LAND 92 $0 $133,669,844 $406,1913,605.0014
D2 FARM AND RANCH IMPSS ON QUALI 19 $0 $1,246,140 $1,246,140
E1 LAND AND IMPROVMENTS (NON AG Q 25 $0 $7,303,405 $6,528,95741.8236
E4 VACANT NON QUALIFIED NON HOME 39 $0 $41,236,233 $39,781,554688.0351
F1 REAL COMMERCIAL 173 $29,893,589 $227,421,401 $225,458,277551.1038
F2 REAL, INDUSTRIAL 1 $0 $675,000 $675,0004.4880
F3 REAL - COMMERCIAL MH PARKS 4 $0 $7,266,396 $6,799,03243.7300
J1 REAL & TANGIBLE PERSONAL, UTIL 1 $0 $78,650 $78,650
J2 REAL & TANGIBLE PERSONAL, UTIL 1 $0 $5,504,560 $5,504,560
J3 REAL & TANGIBLE PERSONAL, UTIL 4 $0 $2,878,805 $2,878,8010.5450
J4 REAL & TANGIBLE PERSONAL, UTIL 10 $0 $2,856,407 $2,856,4070.2007
J5 REAL & TANGIBLE PERSONAL, UTIL 3 $0 $1,240,040 $1,240,0409.4265
J7 REAL & TANGIBLE PERSONAL, UTIL 4 $0 $3,998,600 $3,998,600
L1 BPP TANGIBLE COMERCIAL PROPER 169 $4,699,344 $135,505,936 $121,859,343
L2 BPP TANGIBLE INDUSTRIAL PROPER 7 $63,478 $1,413,131 $1,413,131
L3 BPP TANGIBLE COMMERCIAL LEASE 78 $2,346,293 $12,893,396 $12,893,396
M1 MOBILE HOMES - PERSONAL PROPE 194 $187,504 $4,423,908 $3,508,607
OA1 INVENTORY, RESIDENTIAL SINGLE F 8 $1,169,545 $1,749,034 $1,722,9801.5950
OC1 INVENTORY, VACANT PLATTED LOTS 39 $0 $1,910,092 $1,910,0926.2680
PLAN BUILDER HOME PLANS - REFERENC 21 $0 $0 $0
S SPECIAL INVENTORY 6 $0 $6,995,940 $6,995,940
X 384 $11,905,304 $137,230,204 $0556.3024
Totals 6,512.9030 $82,033,671 $1,733,705,693 $1,370,123,090
Page 206 of 2843C16/652971
43
Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
Under ARB Review Totals 9:12:54AM7/20/2024Property Count: 23
CAD State Category Breakdown
State Code Description Count Acres New Value Market Value Taxable Value
A1 REAL, RESIDENTIAL, SINGLE-FAMIL 10 $0 $2,256,977 $2,219,4463.3046
C1 REAL, VACANT PLATTED RESIDENTI 8 $0 $574,364 $536,0743.0330
E4 VACANT NON QUALIFIED NON HOME 2 $0 $410,380 $405,7994.9200
F3 REAL - COMMERCIAL MH PARKS 1 $0 $122,290 $122,29010.0000
M1 MOBILE HOMES - PERSONAL PROPE 2 $0 $1,017 $741
Totals 21.2576 $0 $3,365,028 $3,284,350
Page 207 of 2843C16/652971
44
Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
Grand Totals 9:12:54AM7/20/2024Property Count: 4,814
CAD State Category Breakdown
State Code Description Count Acres New Value Market Value Taxable Value
A1 REAL, RESIDENTIAL, SINGLE-FAMIL 3,184 $30,503,533 $908,069,077 $838,539,580776.1961
A2 REAL, RESIDENTIAL, MOBILE HOME 4 $0 $811,706 $590,76410.8620
A5 TOWNHOMES 5 $1,261,313 $1,691,139 $1,541,3090.3720
B1 REAL, RESIDENTIAL, APARTMENTS 20 $0 $36,657,619 $36,451,19121.3531
B2 REAL, RESIDENTIAL, DUPLEXES 58 $3,768 $22,244,659 $21,900,88112.2265
C1 REAL, VACANT PLATTED RESIDENTI 236 $0 $14,156,946 $11,857,89081.3074
C2 COMMERCIAL VACANT LOT 91 $0 $15,041,934 $13,874,465101.0542
C3 REAL VACANT LOT OUTSIDE CITY 4 $0 $366,832 $366,8327.3498
D1 QUALIFIED AG LAND 92 $0 $133,669,844 $406,1913,605.0014
D2 FARM AND RANCH IMPSS ON QUALI 19 $0 $1,246,140 $1,246,140
E1 LAND AND IMPROVMENTS (NON AG Q 25 $0 $7,303,405 $6,528,95741.8236
E4 VACANT NON QUALIFIED NON HOME 41 $0 $41,646,613 $40,187,353692.9551
F1 REAL COMMERCIAL 173 $29,893,589 $227,421,401 $225,458,277551.1038
F2 REAL, INDUSTRIAL 1 $0 $675,000 $675,0004.4880
F3 REAL - COMMERCIAL MH PARKS 5 $0 $7,388,686 $6,921,32253.7300
J1 REAL & TANGIBLE PERSONAL, UTIL 1 $0 $78,650 $78,650
J2 REAL & TANGIBLE PERSONAL, UTIL 1 $0 $5,504,560 $5,504,560
J3 REAL & TANGIBLE PERSONAL, UTIL 4 $0 $2,878,805 $2,878,8010.5450
J4 REAL & TANGIBLE PERSONAL, UTIL 10 $0 $2,856,407 $2,856,4070.2007
J5 REAL & TANGIBLE PERSONAL, UTIL 3 $0 $1,240,040 $1,240,0409.4265
J7 REAL & TANGIBLE PERSONAL, UTIL 4 $0 $3,998,600 $3,998,600
L1 BPP TANGIBLE COMERCIAL PROPER 169 $4,699,344 $135,505,936 $121,859,343
L2 BPP TANGIBLE INDUSTRIAL PROPER 7 $63,478 $1,413,131 $1,413,131
L3 BPP TANGIBLE COMMERCIAL LEASE 78 $2,346,293 $12,893,396 $12,893,396
M1 MOBILE HOMES - PERSONAL PROPE 196 $187,504 $4,424,925 $3,509,348
OA1 INVENTORY, RESIDENTIAL SINGLE F 8 $1,169,545 $1,749,034 $1,722,9801.5950
OC1 INVENTORY, VACANT PLATTED LOTS 39 $0 $1,910,092 $1,910,0926.2680
PLAN BUILDER HOME PLANS - REFERENC 21 $0 $0 $0
S SPECIAL INVENTORY 6 $0 $6,995,940 $6,995,940
X 384 $11,905,304 $137,230,204 $0556.3024
Totals 6,534.1606 $82,033,671 $1,737,070,721 $1,373,407,440
Page 208 of 2843C16/652971
45
Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
Property Count: 4,814 7/20/2024 9:12:54AM
Effective Rate Assumption
New Value
TOTAL NEW VALUE MARKET:$82,033,671
TOTAL NEW VALUE TAXABLE:$67,991,299
New Exemptions
Exemption Description Count
EX-XV Other Exemptions (including public property, r 13 2023 Market Value $0
EX366 HB366 Exempt 55 2023 Market Value $51,055
ABSOLUTE EXEMPTIONS VALUE LOSS $51,055
Exemption Description Count Exemption Amount
$20,0001DisabilityDP
$5,0001Disabled Veterans 10% - 29%DV1
$19,5002Disabled Veterans 30% - 49%DV2
$10,0001Disabled Veterans 50% - 69%DV3
$84,0009Disabled Veterans 70% - 100%DV4
$763,5252Disabled Veteran HomesteadDVHS
$1,140,82939Over 65OV65
$30,0001OV65 Surviving SpouseOV65S
56PARTIAL EXEMPTIONS VALUE LOSS $2,072,854
NEW EXEMPTIONS VALUE LOSS $2,123,909
Increased Exemptions
Increased Exemption_AmountCountDescriptionExemption
INCREASED EXEMPTIONS VALUE LOSS
TOTAL EXEMPTIONS VALUE LOSS $2,123,909
New Ag / Timber Exemptions
New Annexations
New Deannexations
Taxable ValueMarket ValueCount
21 $331,995 $330,436
Average Homestead Value
Category A and E
Count of HS Residences Average TaxableAverage HS ExemptionAverage Market
1,960 $284,283$20,304$304,587
Category A Only
Count of HS Residences Average TaxableAverage HS ExemptionAverage Market
1,948 $284,676$20,201$304,877
Page 209 of 2843C16/652971
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Item 5.
DENTON County As of Certification2024 CERTIFIED TOTALS
C16 - SANGER CITY OF
Lower Value Used
Count of Protested Properties Total Market Value Total Value Used
23 $3,365,028.00 $3,021,533
Page 210 of 2843C16/652971
47
Item 5.
CITY COUNCIL COMMUNICATION
DATE: August 19, 2024
FROM: Clayton Gray, Chief Financial Officer
AGENDA ITEM: Consideration and possible action on Ordinance 08-12-24, adopting the budget
providing for the appropriation of funds for operating and capital expenditures
for the fiscal year beginning October 1, 2024, and ending September 30, 2025,
providing for the intra- and inter-department and fund transfers, providing for
unexpected revenues such as grants, donations, and insurance proceeds,
providing for an effective date, and providing for approval of the investment
policy.
SUMMARY:
This Ordinance adopts the 2024-2025 Official Budget of the City.
No changes have been made to the proposed budget previously provided to City Council.
Budget workshops open to the public were held during City Council meetings on July 1, 2024, and
July 15, 2024.
The 2024-2025 proposed budget was filed with the City Secretary and made available on the City’s
website for public inspection.
In accordance with both the City Charger and the Texas Local Government Code Sec. 102.006, the
City published the required public notice in The Denton Record-Chronicle and posted the notice on
the City’s website.
A public hearing on the proposed budget was held on August 12, 2024.
This Ordinance also approves the City's Investment Policy for the coming year. No changes have
been made to the Investment Policy.
FISCAL INFORMATION:
Adopting the 2024-2025 budget will provide funding for City operations for the fiscal year beginning
October 1, 2024, and ending September 30, 2025.
RECOMMENDED MOTION OR ACTION:
Staff recommends approval of Ordinance 08-12-24.
ATTACHMENTS:
Ordinance 08-12-24
2024-2025 Proposed Budget
48
Item 6.
Ordinance 08-12-24 Adopting 2024-2025 Budget Page 1 of 3
CITY OF SANGER, TEAS
ORDINANCE No. 08-12-24
AN ORDINANCE OF THE CITY OF SANGER, DENTON COUNTY, TEXAS,
ADOPTING THE BUDGET PROVIDING FOR THE APPROPRIATION OF FUNDS FOR
OPERATING AND CAPITAL EXPENDITURES FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2024 AND ENDING SEPTEMBER 30, 2025, PROVIDING FOR THE
INTRA- AND INTER-DEPARTMENT AND FUND TRANSFERS, PROVIDING FOR
UNEXPECTED REVENUES SUCH AS GRANTS, DONATIONS, AND INSURANCE
PROCEEDS, PROVIDING FOR AN EFFECTIVE DATE, AND PROVIDING FOR
APPROVAL OF THE INVESTMENT POLICY.
WHEREAS, the City of Sanger (the “City”) is a home rule municipality regulated by state
law and Charter; and
WHEREAS, pursuant to the laws of the State of Texas and the City Charter, the budget
covering proposed expenditures for the fiscal year beginning October 1, 2024, and ending
September 30, 2025, was filed with the City Secretary; and
WHEREAS, budget workshops were conducted by the City Council on the proposed
budget at which time the proposed budget was fully considered; and
WHEREAS, in accordance with the provisions of the City Charter and the Local
Government Code, the City Council of the City of Sanger, Texas published notices of public
hearings on the budget and conducted public hearings in accordance with City Charter and state
statutes; and
WHEREAS, Chapter 2256 of the Texas Government Code, commonly known as the
"Public Funds Investment Act," requires the City to review its investment policy and investment
strategies not less than annually; and
WHEREAS, the Public Funds Investment Act requires the governing body to adopt a
written instrument by rule, order, ordinance, or resolution stating that it has reviewed the
investment policy and investment strategies and that the written instrument shall record any
changes made to either the investment policy or investment strategies; and
WHEREAS, the attached City of Sanger Investment Policy is in compliance with the
Public Funds Investment Act and requires no changes to either the investment policy or investment
strategies; and
WHEREAS, The City has implemented Governmental Accounting Standards Board
Statement 54, Fund Balance Reporting and Governmental Fund Type Definitions (GASB 54) and
Fund balance categories under GASB 54 are Nonspendable and Spendable and classifications
under the Spendable category are Restricted, Committed, Assigned, and Unassigned and these
classifications reflect not only the nature of funds, but also provide clarity to the level of restriction
placed upon fund balance; and
49
Item 6.
Ordinance 08-12-24 Adopting 2024-2025 Budget Page 2 of 3
WHEREAS, the City Council finds that passage of this Ordinance is in the best interest of
the citizens of Sanger.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
SANGER, TEXAS:
SECTION 1. That the City Council adopts the budget for the City of Sanger, Texas, a copy
of which is on file in the office of the City Secretary and which hereinafter referred to as the
"Budget" for the fiscal year beginning October 1, 2024, and ending September 30, 2025.
SECTION 2. That the budget presented by the City Council and reviewed during the
public hearing is hereby approved and adopted for the Fiscal Year 2024-2025.
General Fund $ 14,836,904
Debt Service Fund $ 1,849,252
Enterprise Fund $ 16,059,180
Internal Service Fund $ 3,921,367
44 Fund $ 576,747
4B Fund $ 486,746
Capital Projects Fund $ 7,721,594
Enterprise Capital Projects Fund $ 1,370,000
Special Revenue Funds $ 2,657,178
SECTION 3. That the City Manager be authorized to make intra and inter-department fund
transfers during the fiscal year as becomes necessary in order to avoid over expenditure of any
department’s total budget.
SECTION 4. That the City Manager be authorized to increase the budget for items
received during the year that have a corresponding revenue and expenditure such as Grants,
Donations, and Insurance Proceeds received for property damage.
SECTION 5. That the City Manager be authorized to sign contracts up to $50,000 for
services and projects authorized in the budget.
SECTION 6. That the City of Sanger has complied with the requirements of the Public
Funds Investment Act and the City Council has reviewed the investment policy and investment
strategies and there are no changes to either the investment policy or investment strategies.
SECTION 7. In circumstances where an expenditure is to be made for a purpose for which
amounts are available in multiple fund balance classifications, the order in which resources will
be expended is as follows: restricted fund balance, followed by committed fund balance, assigned
fund balance, and lastly unassigned fund balance. When it is appropriate for fund balance to be
assigned, the City Council hereby delegates the authority to the City Manager. The following fund
balances are committed: Equipment Replacement Funds, Library Building Expansion Funds,
Beautification Board Funds, all Donated Funds, and Capital Projects Funds.
SECTION 8. It is hereby declared to be the intention of the City Council that the sections,
paragraphs, sentences, clauses, phrases and words of this Ordinance are severable and, if any
word, phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared
unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such
50
Item 6.
Ordinance 08-12-24 Adopting 2024-2025 Budget Page 3 of 3
unconstitutionality shall not affect any of the remaining portions of this Ordinance, since the same
would have been enacted by the City Council without the incorporation in this Ordinance of any
such unconstitutional word, phrase, clause, sentence, paragraph, or section.
SECTION 9. This ordinance will take effect immediately from and after its passage and
the publication of the caption, as the law and Charter in such case provides.
SECTION 10. The City Council of the City of Sanger, Texas met in a public meeting on
August 19, 2024, and adopted this ordinance with a majority vote as follows:
Council Member Marissa Barrett AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Gary Bilyeu AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Dennis Dillon AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Allen Chick AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Victor Gann AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
PASSED AND APPROVED by the City Council of the City of Sanger, Texas on this 19th
day of August 2024.
APPROVED:
________________________________
ATTEST: Thomas E. Muir, Mayor
________________________________ APPROVED TO FORM:
Kelly Edwards, City Secretary
________________________________
Hugh Coleman, City Attorney
51
Item 6.
P R O P O S E D B U D G ET
FISCAL YEAR 2024-2025
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52
Item 6.
Property Tax Rate Comparison
2024-2025Rate 2023-2024
$0.689747$0.689747Property Tax Rate
$0.664632$0.534529No-New-Revenue Tax Rate
$0.541773$0.522074No-New-Revenue Maintenance & Operations Tax Rate
$0.681570$0.669136Voter-Approval Tax Rate
$0.120835$0.128790Debt Rate
$0.699020$0.689747De Minimis Rate
The total amount of municipal debt obligations secured by property taxes: $15,350,000
The information below is in accordance with Section 140.0045 of the Local Government Code as amended by HB
1495 of the 86th Texas Legislature:
2024-20252023-20242022-32
BudgetEstimatedActualItem
$ 0$ 0$ 0Legislative Lobbying
$ 7,000$ 4,000$ 3,383Legal Public Notices
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The City of Sanger, Texas 2024-2025 Official Budget Page 2
This budget will raise more revenue from property taxes than last year's budget
by an amount of $782,103, which is a nine percent increase from last
year's budget. The property tax revenue to be raised from new property
added to the tax roll this year is $468,968.
53
Item 6.
CITY OF SANGER, TEXAS
ANNUAL BUDGET
OCTOBER 1, 2024 – SEPTEMBER 30, 2025
SUBMITTED TO
THE MAYOR AND CITY COUNCIL
AUGUST 19, 2024
THOMAS MUIR
Mayor
MARISSA BARRETT
Council Member, Place 1
GARY BILYEU
Council Member, Place 2
DENNIS DILLON
Council Member, Place 3
ALLEN CHICK
Council Member, Place 4
VICTOR GANN
Council Member, Place 5
JOHN NOBLITT
City Manager
CLAYTON GRAY
Chief Financial Officer
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The City of Sanger, Texas 2024-2025 Official Budget Page 3 54
Item 6.
DISTINGUISHED BUDGET PRESENTATION AWARD
The Government Finance Officers Association of the United States and Canada (GFOA) presented the Distinguished Budget
Presentation Award to the City of Sanger, Texas, for its Annual Budget for the fiscal year beginning October 1, 2023. In order to
receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document,
financial plan, operations guide, and communications device. This award is valid for a period of one year only. We believe our
current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for
another award.
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The City of Sanger, Texas 2024-2025 Official Budget Page 4 55
Item 6.
TABLE OF CONTENTS
INTRODUCTION
Budget Message .............................................................................................................. 10
Strategic Planning for Results .......................................................................................... 20
City Council Strategic Plan ............................................................................................... 21
Sanger 2040 Comprehensive Plan ................................................................................... 22
Performance Measures .................................................................................................... 23
Long-Range Financial Planning ....................................................................................... 37
Organization Chart ........................................................................................................... 39
Authorized Personnel ....................................................................................................... 40
Budget Calendar .............................................................................................................. 41
The Budget Process ......................................................................................................... 42
List of Funds ..................................................................................................................... 44
Fund Relationship with Functional Areas ......................................................................... 45
About Sanger ................................................................................................................... 46
BUDGET SUMMARY
2024-2025 Budget at a Glance ......................................................................................... 54
2024-2025 Budget by Fund .............................................................................................. 56
Revenues, Expenditures & Changes in Fund Balance ..................................................... 58
Combined Funds Budget Summary (Detailed) ................................................................. 66
Combined Funds Budget Summary.................................................................................. 68
FUNDS IN DETAIL
GENERAL FUND
Overview .......................................................................................................................... 70
Budget Summary .............................................................................................................. 71
Revenues ......................................................................................................................... 73
Expenditures by Category and Department ...................................................................... 77
Departmental Budgets
Police .................................................................................................................... 78
Fire ........................................................................................................................ 80
Municipal Court ..................................................................................................... 82
Development Services .......................................................................................... 84
Streets .................................................................................................................. 86
Parks & Recreation ............................................................................................... 88
Library ................................................................................................................... 90
Solid Waste ........................................................................................................... 92
Transfers to Other Funds ...................................................................................... 94
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TABLE OF CONTENTS (continued)
FUNDS IN DETAIL
DEBT SERVICE FUND
Overview .......................................................................................................................... 96
Budget Summary .............................................................................................................. 98
Expenditures .................................................................................................................... 99
Debt Service Requirements ............................................................................................ 100
ENTERPRISE FUND
Overview ........................................................................................................................ 102
Budget Summary ............................................................................................................ 103
Revenues ....................................................................................................................... 105
Expenditures by Category and Department .................................................................... 106
Departmental Budgets
Water .................................................................................................................. 108
Waste Water ....................................................................................................... 110
Electric ................................................................................................................ 112
Customer Service ............................................................................................... 114
Debt Service ....................................................................................................... 116
Transfers to Other Funds .................................................................................... 120
ENTERPRISE DEBT SERVICE FUND
Overview ........................................................................................................................ 122
Budget Summary ............................................................................................................ 123
Expenditures .................................................................................................................. 124
INTERNAL SERVICE FUND
Overview ........................................................................................................................ 126
Budget Summary ............................................................................................................ 127
Expenditures by Category and Department .................................................................... 129
Departmental Budgets
City Council ......................................................................................................... 130
Administration ..................................................................................................... 132
City Secretary ..................................................................................................... 134
Legal ................................................................................................................... 136
Public Works Administration ............................................................................... 138
Finance ............................................................................................................... 140
Human Resources .............................................................................................. 142
Marketing ............................................................................................................ 144
Facilities .............................................................................................................. 146
Non-Departmental ............................................................................................... 148
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TABLE OF CONTENTS (continued)
FUNDS IN DETAIL
4A CORPORATION FUND
Overview ........................................................................................................................ 150
Budget Summary ............................................................................................................ 152
Revenues ....................................................................................................................... 153
Departmental Budget
Economic Development ...................................................................................... 154
4B CORPORATION FUND
Overview ........................................................................................................................ 156
Budget Summary ............................................................................................................ 157
Revenues ....................................................................................................................... 159
Departmental Budget
Economic Development ...................................................................................... 160
SPECIAL REVENUE FUNDS
Overview ........................................................................................................................ 162
Budget Summary ............................................................................................................ 163
Combined Schedule of Special Revenue Funds ............................................................ 164
Hotel Occupancy Tax Fund ............................................................................................ 165
General Storm Recovery Fund ....................................................................................... 165
Electric Storm Recovery Fund ........................................................................................ 166
Fire Grant Fund .............................................................................................................. 166
Beautification Fund ......................................................................................................... 167
Library Restricted Fund .................................................................................................. 167
Parkland Dedication Fund .............................................................................................. 168
Roadway Impact Fee Fund ............................................................................................ 168
Court Security Fund........................................................................................................ 169
Court Technology Fund .................................................................................................. 169
Child Safety Fund ........................................................................................................... 170
Police Donations Fund ................................................................................................... 170
Fire Donations Fund ....................................................................................................... 171
Park Donations Fund ...................................................................................................... 171
Library Donations Fund .................................................................................................. 172
CAPITAL PROJECTS AND CAPITAL IMPROVEMENT PLAN
Overview ........................................................................................................................ 174
Budget Summary ............................................................................................................ 175
Capital Projects Fund ..................................................................................................... 176
Enterprise Capital Projects Fund .................................................................................... 177
Capital Improvement Plan .............................................................................................. 178
Capital Projects Fund Five Year Summary ..................................................................... 182
Enterprise Capital Projects Five Year Summary ............................................................ 184
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TABLE OF CONTENTS (continued)
APPENDIX
General Fund Five Year Financial Projection ................................................................. 188
Enterprise Fund Five Year Financial Projection ............................................................. 190
Departmental Capital Equipment Requests .................................................................... 192
Financial Management Policy ......................................................................................... 207
Investment Policy ........................................................................................................... 214
Debt Service Schedules ................................................................................................. 219
S&P Global Rating Report .............................................................................................. 224
2024 Tax Rate Calculation Worksheet ........................................................................... 230
Glossary of Terms .......................................................................................................... 243
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BUDGET MESSAGE
August 19, 2024
Introduction
We are pleased to present the FY 2024-2025 Budget for the City of Sanger.
The city’s budget is the most important working policy and planning tool used by the City Council and staff to provide
quality services to the residents of Sanger as established by City Council. Municipal budgets are always challenging.
Resources are limited and it makes it difficult to address every problem and every concern. The strength of the economy
is reflected in our General Fund revenues. However, budget planning should always be prudent to take into account
current market conditions and future challenges during the process.
The City of Sanger is still experiencing a period of accelerated growth. Permit numbers for new residential and
commercial projects continue to increase at a consistent pace. Additionally, the City has experienced a record number
of requests for large residential subdivisions and mixed-use projects. The City will continue to balance this growth with
the quality and levels of service our residents expect; while ensuring the sustainability of our community and addressing
future needs. The staff has prioritized that all of this be achieved within the framework of fiscal responsibility.
The intent of this budget message is to explain both the structure of the budget and the atmosphere in which it was
created. Following the same format as previous years, the budget message outlines the highlights of this year’s budget.
It also discusses the city’s Strengths, Weaknesses, Opportunities, and Threats (SWOT analysis) for the upcoming year.
Finally, it discusses the structure of the budget, where revenues come from, and where the money goes. The budget
message should provide the reader insight into municipal government finances and make the raw numbers more
understandable.
Current Conditions
During the past 12 months, the city has had to adapt and adjust to changes in management, inflation rates, and supply
chain shortages. Inflation rates continue to rise to historic levels and are projected to remain high for the foreseeable
future. This tends to impact not only the City’s purchasing power but also lending rates. Supply chain issues will
continue to impact project timelines and costs through 2025.
The housing market is still strong, and demand continues to be high due to the area’s housing shortage. Additional
residents add to several revenue streams but also increase the need for services, which is often times offsetting,
negating any revenue gains. Sales tax in FY 2024-2025 should end the year close to projections. For FY 2024-2025
we are projecting General Fund Sales Tax Revenues of $1,925,000.
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$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
General Fund Sales Tax Ten Year History
New residential and commercial construction and increased valuations are reflected in an anticipated increase in the
property tax base. As always, we take a conservative approach to budgeting revenues.
We continue to work on the Capital projects scheduled for this year, and some of these will carry over into next year.
In FY 2018-19 we started the engineering work as it relates to relocating utilities due to the widening of FM 455 (TxDOT
project) and this project still continues in FY 2024-2025. The IH-35 Expansion project has entered the engineering
phase and the relocation of utilities will continue in FY 2024-2025. The City is installing a new advanced metering
system for water and electric meters. Installation should start in October 2023 and be completed by the end during the
first quarter of 2024-2025.
FY 2023- 2024 Budget Highlights
Capital Equipment
To request departmental capital expenditures, city department directors will complete a request form for each requested
expenditure. During individual and group budget meetings, these requests are reviewed along with supporting
documentation and options to the request. All capital requests are reviewed to determine if they are in sync with City
Council goals and the city’s strategic plan. The departmental capital request forms for these items are included in the
Appendix of this document.
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The proposed budget includes the following Capital Equipment.
Department Category Description Amount
Police Vehicles Chevrolet Tahoe 75,677$
Police Vehicles Chevrolet Tahoe 75,677$
Police Vehicles F150 Responder 76,209$
Police Vehicles F150 Responder 76,209$
Fire Vehicles Re-Chassis Medic 247,448$
Fire Vehicles Re-Chassis Rescue 123,483$
Development Services Vehicles Ford F-150 Pickup 47,225$
Streets Capital Improvements Solar Powered School Crossing System 44,000$
Parks Vehicles Pickup 55,320$
Facilities Capital Improvements Replace Library Entry Doors 10,000$
Internal Service Fund
Some departments have responsibilities in both the General Fund and Enterprise Fund. To both increase transparency
and assist operational efficiency, we have placed those departments in an Internal Service Fund (ISF). This allows us
to present a single budget for each department better reflecting that department’s true budget. It also streamlines the
purchasing process. For accounting purposes, these departments are allocated to the funds on a monthly basis so
that each fund’s true cost can be reflected in the audit.
Personnel
We continue to make improvements to our compensation and benefits plan so that we can both attract and maintain
competent staff members. The City recently engaged Public Sector Personnel Consultants to prepare a compensation
study. On June 3, 2024, the City Council adopted a new salary schedule based on that study's results. The new
schedule makes adjustments to positions that are currently below market grade. The personnel review system uses a
weighted measure to award this percentage at 2%. 4%, and 6% levels depending upon performance. In the current
economic climate, it is imperative that we stay competitive on wages and benefits to keep from continually losing good
employees to other cities.
This fiscal year we are proposing to add several new positions that are important to our operations as the city continues
to grow: one Detective in the Police Department, one Forman in the Streets Department, one Library Assistant in the
Library Department, One Capital Improvement Manager and one Administrative Assistant position in Public Works;
and one Economic Development Coordinator in Economic Development. In addition, a new position of Executive
Assistant is being funded in the Administration Department in lieu of the Assistant City Manager position. Finally, our
Fire Department is applying for SAFER Grant to fund six Firefighter/Paramedics. (These six positions are funded in
the Fire Grants Fund, as they will only be hired if Sanger received the grant funds.
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.
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Capital Projects
This year, capital projects continuing include work related to the relocation of utilities along FM 455, work related to the
relocation of utilities along I-35, the rehabilitation of several streets in the city, as well as the installation of a new
automated water and electric meter reading system.
New projects slated to begin during the year include work on aesthetics along the I-35 corridor, preliminary designs of
a new public safety facility, installation of clarifiers at the waste water treatment plant; replacement of a waste water
line on Keaton Road, improvements to the water, wastewater, and electrical distribution systems, and initial work on
improvements and renovations to the Senior Center and the Community Center. A five-year Capital Projects Summary
is included in this document.
Reserve
In 2014 the City reached its goal of increasing emergency reserves to $2,000,000. In addition to these reserves, the
city has two funds that account for reserves earmarked specifically for recovery from storm damage. The Electric
Storm Recovery Fund has approximately $1.27M in reserves to repair electric system damage from storms. The
General Storm Recovery was established in the year 2020-2021 to set aside designated monies for storm recovery
expenses of the General Fund, such as repairing damages to streets or parks. This Fund has a balance of $1.0M.
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
2020 2021 2022 2023 2024
Contingency Reserve Funds Five Year History
General Fund Enterprise Fund Electric Storm Recovery General Storm Recovery
SWOT Analysis
A SWOT analysis is a look at the city’s Strengths, Weaknesses, Opportunities and Threats (SWOT). It is intended to
give the reader a strategic perspective of current and future issues. These issues have an effect on both revenues and
expenditures.
Strengths
The local economy remains strong as indicated by the steady increase in construction. The unemployment rate has
adjusted in Denton County and remains lower than the state average. The area continues to see a large influx of new
residents each year and this trend is expected to continue for the foreseeable future. Sanger’s location is one of its
greatest strengths and something we continue to aggressively market.
Rail and Interstate access and developable industrial land also top the list of Sanger’s strengths. Commercial interest
in industrial property has picked up in the last year. We continue to proactively recruit retailers and other businesses.
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-
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of-life asset and an economic boost for Sanger. The sports park has been a tremendous quality of life improvement
for our citizens as well. It is well-used and has been well-received by the citizens. It has also been a tremendous
advertising tool for Sanger. In 2014, we added a splash park to replace our obsolete swimming pool, another quality-
of-life improvement for our citizens to enjoy. In 2018 the 4B board funding allowed the installation of shade structures
to cover the bleachers at Porter Park. In 2019 the Board provided grant funding for a community project that involved
building an event pavilion at Porter Park.
Sanger Electric is another strength enjoyed by the City of Sanger. This revenue not only supports the Enterprise Fund
but the Storm Recovery Fund as well.
Sanger also enjoys having both a 4A and 4B economic development board. Each of these boards generates over $1M
annually in revenue. These monies have allowed Sanger to compete economically and make the quality-of-life
improvements as mentioned above. 4B funds are currently being used to pay for the debt service on the Porter Sports
Complex and other projects.
Emergency reserve funds are also a strength. Eventually, every city faces some type of disaster. Be it a tornado,
flood, ice storm or another disaster, two things are certain: the city will need money for the recovery efforts, and
traditional revenue sources will be negatively impacted at the same time. Having these funds on hand will help us
recover as quickly as possible without destroying us financially.
Weaknesses
To a large extent, cities in Texas are dependent on property taxes to fund their general revenue operations. In Sanger,
approximately 53% of general fund operating revenues come from property tax. The weakness here is that almost
three quarters of the market value of property in Sanger comes from residential improvements. Demand for service is
much higher from residential properties than from commercial properties. This means that, when averaged out,
residences rarely pay the full amount in property tax for the services they receive from the city. Commercial properties,
however, typically generate more property tax than they require in services. Growing our commercial property tax base
is essential to providing quality service to our customers while limiting the property tax burden on our residents.
Recruiting more industrial and commercial development continues to be a priority.
Another weakness is median home prices in Sanger. High demand for homes and a short supply of available properties
continues raising average home prices across the state. The most recent report supplied by the Denton County
Appraisal District reveals that the average home value in Denton County is $543,295. The same report values the
average home in Sanger at $304,587. The lower values result in a much lower tax income per property than in other
areas. We need to diversify our housing mix to include houses in higher price ranges that generate higher property
taxes. This will also help alleviate the tax burden on families with lower incomes and those with fixed incomes. The
Council has established benchmarks that are helping to alleviate this weakness. As a result, we are seeing our average
valuation increase. We will continue to proactively encourage this trend at the staff and Council levels to eliminate this
weakness.
Another weakness that stifles growth is the fact that as the city limit has expanded, we added areas that are not in our
water supply CCN. Because the water supply corporation that serves these areas does not provide fire protection,
development is severely limited. In recent years, legislation has alleviated this to some extent by providing a
mechanism to transfer the CCN. However, the issue still remains a hindrance to growth due to the costs associated
with the transfer.
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The increase in requests for special districts, such as Municipal Utility Districts (MUDs), continues to flood our region.
The ease at which these districts can be created has reduced the City’s leverage for mutually beneficial development
agreements that would bring many of these districts into the City’s taxing jurisdiction. Instead, these districts tend to fall
outside our municipal boundaries but require high expenditure services, primarily fire and emergency medical services,
subsidized by Sanger’s General Fund.
Opportunities
Industrial Development
Sanger is uniquely located to service both North Texas and Southern Oklahoma and has hundreds of acres of
developable land with both interstate highway and rail access. Sanger must capitalize on these industrial prospects
and aggressively market its strengths. To do this will require additional investment in infrastructure to ensure that
industrial sites are “shovel ready” when companies are ready to move. To that end, the city has extended water and
wastewater lines to potential industrial sites along I-35 to entice industrial development.
Residential Development
The city has issued 52 single-family residential permits so far this year. Several new phases of existing developments
are underway or have residential lots that have just been released for construction. Staff and Council continue to
encourage a greater mix in housing and we are still seeing those efforts pay off. Homes in higher price ranges generate
higher property taxes but typically require the same number of services as homes of lesser appraised value. This
allows the city to provide services at a lower tax rate, saving everyone on their property taxes. The average home
value in Sanger is approximately $304,587. At that value, a home will generate approximately $2,100 in city property
tax each year. In comparison, a $450,000 home generates approximately $3,100 at the same tax rate. Simply put,
higher-priced homes translate into lower property taxes and increased services for everyone.
Commercial Development
Commercial development continues to progress at a steady pace. Sanger is experiencing some commercial growth
and should see more as the IH-35 and 455 expansion projects begin and work towards final completion. The good
news is that Sanger has plenty of developable commercial property. We have invested heavily in bringing utilities to
these sites so that they are ready for development. The city must continue to promote commercial development,
especially development that generates both property and sales tax.
Threats
High inflation rates and continued supply chain shortages will be our biggest threat this fiscal year. At this time, it is
very difficult to project the long-term impacts on the economy. It is imperative that we monitor it closely and stay ahead
of any economic downturn.
One threat that bears close watch is the increased cost of health insurance. We typically do not know until late in the
budget process if we will face an increase this year or not but an increase is likely.
Another significant threat is Senate Bill 2, which makes numerous changes to the process for adopting property tax
rates. The bill lowered the city property tax rollback rate from 8.0% to 3.5% with an automatic election required to
exceed that percentage. The bill does provide for some concessions such as a $500,000 levy increase threshold for
cities under 30,000 population. The provisions of this Bill will continue to impact revenues in the future.
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Understanding the Municipal Budget
This section is intended to give the reader an overview of how the budget works. Municipal budgets are governed by
Federal and State Statutes and local regulations. The intent here is not to explain every requirement for municipal
budgeting but to discuss generally how the budget works.
The city operates six major funds. They are the General Fund, Enterprise Fund, 4A Economic Development Fund, 4B
Economic Development Fund, Debt Service Funds and Capital Improvement Funds. These funds are explained in
detail below. The city’s fiscal year runs from October 1st through September 30th each year. The budget process
begins in the spring of each year internally. Budget workshops are held during the summer of each year with the city
Council and economic development boards. Public hearings are also held on the budget. The budget must be
approved and next year’s property tax rate set before October 1st each year.
One important point to make is that revenue numbers in the budget are estimates of what we think will be collected
next year. Projected revenues are not sitting in the city’s bank account on October 1st waiting to be used. If revenues
do not meet projections, then expenditures must be curtailed to meet those shortfalls. If revenues exceed projections,
then excess fund balances at the end of the year can be used to build up reserves, do capital projects or supplant next
year’s revenues.
General Fund
The General Fund is the fund used to finance the operations of the general government. The General Fund includes
Public Safety, a portion of Public Works, Community Services, Sanitation, and a portion of Administrative and Support
Services. Public Safety includes Police, Municipal Court, Animal Control, Code Enforcement, Fire and Ambulance
departments. Sanitation is solid waste, which is contracted out to a third-party operator. Community Services include
Development Services and the Library. The Park and Recreation and Street departments are shown on their own to
more clearly show the portion of the general fund spent on these departments. Transfer to Other Funds includes
transfer to the Internal Service Fund as well as the Capital Improvement Projects Fund.
General Fund revenues come from a myriad of sources including property tax, sales tax, court fees, Fire and EMS
revenues and franchise fees. By far, the largest revenue stream is property tax. Due to the growth and appreciation
of property values, Sanger has enjoyed increasing property taxes over the last twelve years.
Property Tax
52%
Sales & Mixed Drink Tax
13%
Franchise Fees
8%
Charges for Services
9%
Fees, Fines, Licenses & Permits
12%Interest
2%Miscellaneous
1%
Transfers from Other Funds
3%
General Fund Revenues by Type
25.3%
Police
24.7%
Fire
2.0%
Municipal
Court
7.0%
Development
Services
6.4…
6.4%
Parks
4.0%
Library
8.1%
Solid Waste
16.2%
Transfers to
Other Funds
General Fund Expenditures by Department
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Enterprise Fund
The Enterprise Fund is made up of utility departments including Water, Wastewater, and Electric. Expenditures include
daily operations of the utilities, capital improvements, debt service on bonds for capital improvements as well as
transfers to the Internal Service Fund and the Electric Storm Recovery Fund.
One increase we have to absorb in the electric utility is the increase in transmission and congestion costs we pay.
These costs are regulated by the Electric Reliability Council of Texas (ERCOT) and are used partially to help pay for
new transmission lines from West Texas to other parts of the State.
The city engaged NewGen Strategies & Solutions, an independent consulting firm, several years ago to make
recommendations for rates for the next five years. Council responded to the recommendations by making adjustments
to utility billing rates and plans to follow NewGen’s recommendations. In 2023, the City engaged NewGen once again
to update the City’s rate study. This year’s budget is based on their recommended utility rates.
13.8%
Water
6.1%
Waste Water
49.7%
Electric
2.9%
Customer Service
27.4%
Transfers to Other Funds
Enterprise Fund Expenditures by Department
Water
19%
Waste Water
19%
Electric
59%
Penalties and Fees
1%
Interest Income
1%Miscellaneous
1%
Enterprise Fund Revenues by Type
Internal Service Fund
The Internal Service Fund includes departments with responsibilities in both the General and Enterprise Funds. The
Internal Service Fund allows us to show the department's entire budget in one place, making it more transparent and
easier to manage. The departments include Non-Departmental costs, City Council, Administration, City Secretary,
Legal, Public Works, Finance, Human Resources, Marketing, and Facilities Maintenance. Instead of having a separate
budget for each fund, those departments have a single budget in the Internal Service Fund. This makes it easier for
the reader to see the true cost of the department without having to look in two different places. It also streamlines cost
allocation internally.
Economic Development Funds
Under Texas Law, certain municipal governments can establish Economic Development Corporations for the purposes
of attracting economic development and other limited purposes. These corporations are overseen by boards appointed
by the City Council. Sanger is one of the few Cities that has both a 4A and 4B Economic Development Corporation.
Both of these corporations receive revenues from a separate ½ cent sales tax. This sales tax generates over $900,000
each year for each of the corporations.
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Thanks to these two boards the City of Sanger has been able to provide economic development incentives and make
park and recreation improvements that it simply could not afford otherwise. While these funds can only be used for
limited purposes, having them frees up revenues for other purposes.
Debt Service Fund and Capital Projects Funds
Long-term, property tax-funded debt is paid from the Debt Service Fund The Capital Projects Funds are where
expenditures on Capital Projects are paid. (There are separate funds for General Capital Projects and Enterprise
Capital Projects.) Both debt service and capital projects funds serve as internal service funds used for accounting
purposes.
Hotel/Motel Tax Fund
The expenditure of hotel occupancy tax (HOT) funds is tightly regulated by state law. To ensure that these funds are
spent appropriately, they are placed in a separate fund and not commingled with the General Fund. This budget also
provides up to $20,000 a year in HOT taxes to the Sanger Chamber of Commerce for marketing.
Strategic Planning
The City’s Comprehensive Plan contains several strategic goals that guide budgeting through a program of strategic
planning for results. Each year, these goals help determine items included in the annual budget. Each Department
identified in this budget references the specific comprehensive plan goals that are supported by the operations of that
department. A few of these are discussed below for the current year.
Street Network - Several years ago, the City developed a multi-year plan to improve aged streets in the City. The 2024-
2025 Phase of this plan is included in the budget, providing $791,594 for street improvements.
Country Atmosphere – The budgets of several departments, including Police, Animal Control, Fire, Parks and
Administration incorporate the goal of maintaining and improving upon the existing county living atmosphere of Sanger.
Looking Toward the Future
The Dallas-Fort Worth area continues to add new residents each year. According to the U.S. Census Bureau population
estimates, six of the US counties with the largest population growth are located in Texas. We believe this makes
Sanger a prime candidate for growth as the DFW area continues to attract new businesses and residents.
The northern cities of the DFW area continue to see much growth, and many people are choosing to live in a northern
suburb and drive south for work. Easy access via I-35 makes Sanger an excellent choice for people looking to live in
a smaller community.
Sanger has grown from a railroad stop established in the 1880s into a thriving community that offers residents the best
of both worlds: big-city opportunities combined with small-town charm. Sanger’s population has more than doubled in
the past 20 years, growing from 4,534 in 2000 to an estimated 10,071 in 2024. P
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1,204 1,119 1,000 1,170 1,190 1,603
2,574
3,508
4,534
6,916
8,839
10,071
0
2,000
4,000
6,000
8,000
10,000
12,000
1920 1930 1940 1950 1960 1970 1980 1990 2000 2010 2020 2024
Population Growth
A new Holiday Inn Express opened in 2020 and has seen business grow as travel in the US picks up after the slump
induced by COVID-19. Sanger continues to be an attractive destination for residential and commercial developers
alike.
The combination of the population growth of the DFW area, Sanger’s ideal position for commuters who want to live in
a smaller community, and new business ventures in Sanger point to a bright future for our city.
Conclusion
The fiscal condition of the City is strong. The commitment to conservative financial policies has positioned Sanger well
for the future. This budget again demonstrates a conservative approach to assist us in remaining financially stable. It
reflects our commitment to improving the community where we can by utilizing outlays for additions and improvements
to amenities and infrastructure, as well as the maintenance of existing assets.
Information on the City’s current and past year budgets, as well as other financial information, is available on the City’s
website at https://www.sangertexas.org/page/finance_transparency.
I would like to thank Chief Financial Officer Clayton Gray for the work he has done in the preparation of this budget,
and for providing the historical data on the funds presented. I would like to thank our department heads. They have
done a tremendous job of managing their departments through the immense challenges of the past several years by
working as a team to provide our community with the highest level of service. I also want to thank the Mayor and
Council for their support and leadership. Staff looks forward to working with you all during the implementation of this
budget.
Respectfully submitted,
John Noblitt
City Manager
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The City of Sanger, Texas 2024-2025 Official Budget Page 19 70
Item 6.
STRATEGIC PLANNING FOR RESULTS
20
20
20
RESULTS
STRATEGIES
VISION
The guiding
PURPOSE of the
municipal government
of the City of Sanger
is to preserve, protect,
and enhance the
quality of life for the
citizens of Sanger.
This underlying
purpose drives
everything City
Council and staff do.
To give VISION to the
City’s guiding
purpose, the Sanger
City Council has
adopted a Strategic
Plan (page 21) and
the Sanger 2040
Comprehensive Plan
(page 22) to guide
City operations.
These items are
meant to give overall
direction to City
leadership as it plans
for the future.
The City develops
STRATEGIES to
implement this vision
for the City. The
Annual Budget,
Capital Improvement
Plan, and
departmental goals
are means by which
the vision becomes a
plan. The City’s
Annual Budget and
Capital Improvement
Plan have been
developed according
to this strategy.
The City of Sanger’s
desired RESULTS are
to provide quality
services to residents,
maintain and improve
our infrastructure, and
develop positive
relationships with our
citizens.
To effectively
measures results,
departmental
Performance
Measures (page 23-
36) have been
developed to report
activity to ensure
operations are in step
with the City’s guiding
purpose and vision.
20 PURPOSE
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The City of Sanger, Texas 2024-2025 Official Budget Page 20 71
Item 6.
CITY COUNCIL STRATEGIC PLAN
In 2023, the Sanger City Council adopted a plan to provide guidance for the future which included a specific set of
strategic goals, which are tangible directives to guide the development of the City. These seven goals are general
statements of the community’s desired ultimate physical, social, economic, and environmental status. These
strategic goals and strategies set the standard with respect to the community’s desired quality of life.
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The City of Sanger, Texas 2024-2025 Official Budget Page 21 72
Item 6.
SANGER 2040 COMPREHENSIVE PLAN
The City worked with a third-party consultant to prepare a comprehensive plan tailored to Sanger’s vision and goals
over the next 20 to 30 years.
View the plan here: https://tx-sanger.civicplus.com/DocumentCenter/View/180/Sanger-Comprehensive-Plan-PDF
RESILIENCE &
FLEXIBILITY
PARKS &
ENVIRONMENT EDUCATION
COMMUNITY
CHARACTER
LAND USE &
PATTERN OF
DEVELOPMENT
ECONOMIC
DEVELOPMENT
DOWNTOWN
TRANSPORTATION
/ MOBILITY
HOUSING &
NEIGHBORHOODS
CITY GOVERNMENT
INFRASTRUCTURE
COMMUNITY
HEALTH
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The City of Sanger, Texas 2024-2025 Official Budget Page 22 73
Item 6.
PERFORMANCE MEASURES
Performance measures enable the City to collect information about operational activities, community conditions, and
other factors in order to make informed decisions regarding services. They provide a tangible way to set goals and
monitor progress of those goals. The use of performance measures allows management to make decisions that are
supported by evidence. For instance, performance measures are reviewed as a step in the budget process to help
determine service levels, staffing, and allocation of expenditures.
During this fiscal year, each department worked with the City Manager to review current measures and to develop
new measures to provide the best information for making informed decisions going forward. To ensure the relevancy
of the measures, each performance measure is tied to a departmental objective, and each departmental objective is
tied to one of the visionary goals set by the City Council.
Presented below are performance measures for the past fiscal year. This information will be updated with 2023-24
results at the end of September.
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Percent of dedicated budget spent on
capital and equipment 92% 90% 100% 95%
Percent of dedicated budget spent on
contracts and maintenance 94% 100% 91% 95%
Percent of dedicated budget spent on
officer training 86% 198% 85% 95%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Reduce time in route to calls 7 minutes 6 minutes 6 minutes < 6 minutes
Increase the number of citizen contacts 316 225
Percent of cases with leads cleared by
any means 75%
DEPARTMENTAL OBJECTIVE
Maintain low levels of crime by quickly and efficiently responding to calls for service, thorough
investigation and efficient disposition of cases. Maintain safe and efficient roadways via enforcement
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
DEPARTMENTAL OBJECTIVE
To review, research, and evaluate training and technology for purchase that will allow the department to
operate safely and effectively, delivering the service citizens deserve
CITY COUNCIL GOAL
Provide a safe and prepared City
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The City of Sanger, Texas 2024-2025 Official Budget Page 23 74
Item 6.
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Average Response time meeting NFPA
1720 of 6 minutes or less for first due
apparatus
Met Met Met Meet
Average Response with manpower
meeting NFPA 1720 / Total effective
response force with a minimum of 16 (17
if an aerial device is used)
Not met Not met Not Met Not Meet
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Average Response time to Medical
Emergency, 8 minutes or less travel time
for the arrival of an advanced life support
(ALS) unit at an emergency medical
incident
7:01 6:32 6:46 6:32
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Percent of DSC or Deferred option
online, text reminders 5%
Percent of court documents being
digitized 20% 40%
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
Respond to Fire Emergency with in the City Limits, meeting NFPA 1720 standards
DEPARTMENTAL OBJECTIVE
To move towards more of a paper light court, more online options on handling citations, text reminders of
CITY COUNCIL GOAL
Provide a safe and prepared City.
DEPARTMENTAL OBJECTIVE
Respond to Medical Emergency with in the FD Total response district in a Life Saving Standard Time
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
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The City of Sanger, Texas 2024-2025 Official Budget Page 24 75
Item 6.
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
33% 20%
(ext request) (ext request)
71% 92% 80%
(ext request) (ext request) (ext request)
Replats processed within state statute
timeframe 100% 100% 100% 100%
Zoning requests processed within 60
days 100% 100% 100% 100%
SUP processed within 60 days 100% 100% 100% 100%
Variances processed within 60 days 100% 100% 100% 100%
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
Provide timely and thorough review and inspections of projects
Commercial Reviews/Reviewed within 10
days 89% 89% 91% 85%
Residential Reviews/Reviewed within 10
days 87% 71% 96% 85%
Misc. (Electric, Mechanical, Plumbing,
Irrigation, Fence)/Reviewed within 5 days 77% 77% 80% 90%
Commercial Inspections/Conducted
within 1 business day 95% 92% 91% 90%
Residential Inspections/Conducted within
1 business day 96% 91% 94% 90%
Misc. Inspections/Conducted within 1
business day 96% 91% 95% 90%
Final/Minor/Amended Plats process
within state statute timeframe 100%
CITY COUNCIL GOAL
Promote economic development and a diversified economy
DEPARTMENTAL OBJECTIVE
Provide timely and thorough review of all projects to ensure development is cohesive to the development
surrounding and does not cause any adverse impact on neighboring properties
Preliminary Plats processed within state
statute timeframe 100% 100%
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The City of Sanger, Texas 2024-2025 Official Budget Page 25 76
Item 6.
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Total Cases 690 1106 595
Pro-Active Cases 504 741 530
Complaint-Based Cases 186 365 65
Percent Voluntarily Abated 93% 97% 94% 100%
Percent with Citations Issued 7% 5% 8% 0
Percent with Liens Filed 7% 2% 4% 0
Average days to close a case 22 17 15 15
Percent of Brush Piles Removed within 1
week 95.02% 95%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Percent of street signs repaired or
replaced within two days of notification
and traffic control (STOP) signs within
one hour of notification
100% 100% 100% 100%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Percent of tree limbs that impede driver
visibility pruned within two days of
notification
100% 100% 100% 100%
CITY COUNCIL GOAL
Improve the visual appearance of Sanger
DEPARTMENTAL OBJECTIVE
Obtain community and owner support to abate properties not in compliance
DEPARTMENTAL OBJECTIVE
To maintain the City's infrastructure and visual appearance and provide unobstructed views
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
To maintain the City's infrastructure and visual appearance
CITY COUNCIL GOAL
Provide a safe and prepared City
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The City of Sanger, Texas 2024-2025 Official Budget Page 26 77
Item 6.
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Comprehensive maintenance check list
of the park system 10% 40%
Comprehensive maintenance checks of
rental facilities 40%
Percent of parks signs replaced 30%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Number of Parks Department-sponsored
recreational opportunities.2
Number of special events held 5 6 6
Number of tournaments hosted 1 3 0.4
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Percent of Parks forms available online 30% 100%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Number of library visits increased by
25%6,867* Storm 20,519 21,841 27,301
Number of new cards 272* Storm 461 493 542
Circulation of library materials 11,241 *Storm 23,496 23,124 27,749
CITY COUNCIL GOAL
Improve the visual appearance of Sanger
DEPARTMENTAL OBJECTIVE
Continue to upgrade our current parks system
DEPARTMENTAL OBJECTIVE
Digitize the Parks & Recreation processes
CITY COUNCIL GOAL
Promote cultural and recreational opportunities for locals and tourists
DEPARTMENTAL OBJECTIVE
Increase public awareness and utilization of library services among Sanger & Denton County residents
both in person and digitally
CITY COUNCIL GOAL
Promote cultural and recreational opportunities for locals and tourists
DEPARTMENTAL OBJECTIVE
Provide recreational programming to the citizens of Sanger
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
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The City of Sanger, Texas 2024-2025 Official Budget Page 27 78
Item 6.
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Grant dollars awarded to Library Not awarded Not awarded Awarded Awarded
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Percentage of Library collection
standardized 15%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Number of community outreach events
and programs sponsored by the Library 2 6
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Increase the number of yearly adult
programs by 25%15 28 29 36.3
Increase the average adult program
attendance by 25%5.9 5.6 7.8 9.8
Increase the number of yearly tween and
teen programs by 50%1 11 11 16.0
Increase the average tween and teen
program attendance by 25%2 8.2 6.8 8.5
Increase the number of yearly children's
programs by 50%32 43 56 70.0
Increase the average children's program
attendance by 25%17.5 17.3 21.4 26.8
DEPARTMENTAL OBJECTIVE
Create a comfortable and welcoming environment for library patrons and visitors that encourages
community and aids in ease of finding library materials
CITY COUNCIL GOAL
Promote economic development and a diversified economy
DEPARTMENTAL OBJECTIVE
Support the educational and economic informational needs to small business owners, students and job
seekers through offering up to date materials, digital offerings and special programs
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
DEPARTMENTAL OBJECTIVE
Secure funding to maintain a high level of support for the educational, economic, recreational and cultural
needs of the community through grant opportunities
CITY COUNCIL GOAL
Improve the visual appearance of Sanger
CITY COUNCIL GOAL
Promote cultural and recreational opportunities for locals and tourists
DEPARTMENTAL OBJECTIVE
Continue to support lifelong learning throughout each stage of development - early childhood, school
aged children, tweens and teens, adults with engaging programming
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The City of Sanger, Texas 2024-2025 Official Budget Page 28 79
Item 6.
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Complete and publish the Annual Water
Quality Report by June 1st of the
following year as required by the TCEQ
Achieved Achieved Achieved Achieve
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Flush all dead-end water mains every
month Achieved Achieved Achieved 80%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Average monthly tons of waste sludge
processed 65 73 63 60
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Percentage of Discharge Monthly
Reports in compliance with permit
requirements
97.9% 100% 100% 100%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Percent of work orders responded to
within 48 hours 85% 75% 70% 80%
Percent of after-hours calls responded to
within 30 minutes 93% 90% 89% 100%
DEPARTMENTAL OBJECTIVE
To inform citizens about the quality of water produced and distributed by the City of Sanger
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
To maintain the freshness of our water.
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
Provide adequate treatment to ensure monthly parameters are being met in the removal of BOD, TSS,
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
DEPARTMENTAL OBJECTIVE
Provide the most efficient electric service at the least cost to the rate payers
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
Ensure optimal wastewater treatment to produce a safe effluent
CITY COUNCIL GOAL
Provide a safe and prepared City
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The City of Sanger, Texas 2024-2025 Official Budget Page 29 80
Item 6.
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Clear 4.5 miles of distribution miles
annually 1 mile 1.5 miles 1 mile 4.4 miles
Upgrading electric poles 9 of 10 58 82 10
Number of LED street light conversions
completed 75 68 12 15
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Increase the number of accounts signed
up for paperless billing - percent of
accounts signed up for e-bills
5% 10%
Increase the number of payments
processed through an automated
process (draft, online, phone, or text) -
percent of payments made via an
automated process
44% 51% 54% 58%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Percent of utility bills processed on time 93% 94% 100% 100%
Percent of utility bills processed without
error due to the Customer Service
Department
99.70% 99.80% 97.70% 100%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Percent of utility customer account
documents digitized 5% 50% 100% 100%
DEPARTMENTAL OBJECTIVE
To increase operational efficiency by incorporating electronic processes for the billing and paying of utility
accounts
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
DEPARTMENTAL OBJECTIVE
To provide exceptional service to utility billing customers, fostering a positive customer-centric
CITY COUNCIL GOAL
Improve Sanger’s basic infrastructure
DEPARTMENTAL OBJECTIVE
Strive to continuously update and maintain the electric infrastructure
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
DEPARTMENTAL OBJECTIVE
Implement Laserfiche to improve customer service efficiency
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The City of Sanger, Texas 2024-2025 Official Budget Page 30 81
Item 6.
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
City Council agendas posted 72 hours
before meeting 100% 100% 100% 100%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Percent of Public Information Act (PIA)
requests processed within statute
timeframe
100% 100% 100% 100%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Remove 95% of brush and limb piles
within one week of notification 97% 94% 95%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Receive an unmodified opinion on the
City's annual audit Received Received Received Received
Receive the GFOA Distinguished Budget
Presentation Award Awarded Awarded Awarded Awarded
Financial reports provided to City Council 12 12 12
Financial reports provided to City
Departments 26 26 26
DEPARTMENTAL OBJECTIVE
Increase government transparency by providing timely public access to City Council agendas and
legislative action taken by City Council in the minutes
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
DEPARTMENTAL OBJECTIVE
Utilization of software and process workflows to increase staff efficiency and effectiveness responding to
requests
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
DEPARTMENTAL OBJECTIVE
To prepare financial and budgetary documents of the highest quality that evidence the spirit of
transparency and full disclosure
CITY COUNCIL GOAL
Improve the visual appearance of Sanger
DEPARTMENTAL OBJECTIVE
To provide an aesthetically pleasing community
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
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The City of Sanger, Texas 2024-2025 Official Budget Page 31 82
Item 6.
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Percent of vendor payments made within
30 days 95% 94% 93% 100%
Percent of employee payroll items
processed error-free 100% 100% 100% 100%
Number of accounts payable items
processed 6,429 6,300 6,696
Number of Purchase Orders issued 302 446 528
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Percent of Accounts Payable documents
digitized 10% 85% 100% 100%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Moving active and inactive employee
files to streamline processes and reduce
the carbon footprint
16% 80%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Securing the classification as a TML
approved training Hub to offer more in
person training opportunities to staff and
surrounding Cities at a zero or minimal
cost
15% 85% 100%
CITY COUNCIL GOAL
Maintain excellent, conservative finances while delivering the services desired by its citizens
DEPARTMENTAL OBJECTIVE
To provide timely an accurate payments to vendors and employees
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
DEPARTMENTAL OBJECTIVE
Implement Laserfiche to improve Accounts Payable efficiency
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
Improve staff efficiency through the use of technology and training
DEPARTMENTAL OBJECTIVE
On-site Training Hub with TML
DEPARTMENTAL OBJECTIVE
Implement Laserfiche
CITY COUNCIL GOAL
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The City of Sanger, Texas 2024-2025 Official Budget Page 32 83
Item 6.
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Positions Filled 16 28 33 17
Time to fill a position 7-8 weeks 3-4 weeks 3-4 weeks 2-3 weeks
Employee Turnover/Retirement 12 32 26 0
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Wellness Events and Education 1 2 4 5
Flu Shot Clinic 0 0 2 2
Wellness Expo and Health Screening 0 0 0 1
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Leadership Training 1 1 2 3
Teex's/FEMA Training 1 0 0 2
General Safety Training 0 0 0 2
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Maintain the three current City events -
Christmas on the Square, Freedom Fest,
and Old Bolivar Street Festival
>5,000
attendees and
added fireworks
Won Stevie
Award for best
municipal event
Maintain events
DEPARTMENTAL OBJECTIVE
Enriching Employees lives with Resources
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
DEPARTMENTAL OBJECTIVE
Human Resources Sponsored Training Events
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
Staffing and Turnover
CITY COUNCIL GOAL
Provide a safe and prepared City
CITY COUNCIL GOAL
Promote cultural and recreational opportunities for locals and tourists
DEPARTMENTAL OBJECTIVE
Expand our current events to attract tourism and provide a statement event for Sanger
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The City of Sanger, Texas 2024-2025 Official Budget Page 33 84
Item 6.
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Community Engagement
Coffee w City
Manager (1)per
year
Added Coffee
with a cop, City
Showcase 3CM,
1Cop
Add coffee with
City Council 2
per year
Provide monthly Council Recaps through
videos with the Mayor Started Highly followed
Continue 1 per
month
Create a monthly letter and video from
the CM to residents Letter Created Videos added /
high click rate
Continue 1 per
month
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Increase Facebook followers/likes
Current FB
audience is
9,132
Grow by 5%
Maintain updated city website 3.9k New Users
in 2023 Grow by 5%
Engage audience through paid ads
Reach up 9.5%
203,102
Impressions -
18.1% - 891,022
Grow by 5%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Maintain updated website
DiscoverSanger.com
10,667 Unique
Visits Grow by 5%
Create and promote an EDC newsletter Created - 245
subscribers Grow over 300
CITY COUNCIL GOAL
Promote economic development and a diversified economy
DEPARTMENTAL OBJECTIVE
Promote the City through newsletters, websites, and connections to the community
DEPARTMENTAL OBJECTIVE
Provide opportunities for Community Engagement and interaction
CITY COUNCIL GOAL
Improve staff efficiency through the use of technology and training
DEPARTMENTAL OBJECTIVE
Communicate with Sanger residents and businesses through the use of social media
CITY COUNCIL GOAL
Provide a safe and prepared City
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The City of Sanger, Texas 2024-2025 Official Budget Page 34 85
Item 6.
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Number of safety upgrades 15% 30%
Number of security system upgrades 25%
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Strategy / Measure 2020-21 Actual 2021-22 Actual 2022-23 Actual 2023-24 Target
Number of trade show events attended to
market Sanger to brokers, developers,
and national retailers
3 3 2 ≥3
Number of targeted retailers engaged at
Trade Shows 10
Number of active prospects 5
Number of events sponsored by the EDC 2 2 6 ≥3
Number of conference attended to
engage with other EDOs ( TEDC, IEDC,
SEDC.)
4 6 4 ≥3
Number of Site Selection/Networking
Events attended outside the metroplex
area and in Texas to increase awareness
of Sanger
1 7 ≥3
10% 30%
DEPARTMENTAL OBJECTIVE
Build Awareness of Community Assets
CITY COUNCIL GOAL
Promote economic development and a diversified economy
CITY COUNCIL GOAL
Provide a safe and prepared City
DEPARTMENTAL OBJECTIVE
Current facility upgrades (Safety and Security)
CITY COUNCIL GOAL
Improve the visual appearance of Sanger
DEPARTMENTAL OBJECTIVE
Improve the customers experience
Number of visual upgrades added to city
facilities
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Item 6.
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The City of Sanger, Texas 2024-2025 Official Budget Page 36 87
Item 6.
LONG-RANGE FINANCIAL PLANNING
CONSIDERATION OF GROWTH FACTORS FROM THE PAST TEN YEARS
The City’s long-range financial operating financial planning model takes into consideration a number of factors
affecting the city’s continued growth. Key growth indicators affecting both revenue and expenses are presented
below, indicating the increase over ten years from 2014 through 2024.
Factor 2014 2024 Growth
Population - Denton County continues to see record
numbers of new residents each year 6,916 10,071 46%
Number of Residential Housing Units - The increasing
population drives the development of new
neighborhoods.
2,194 3,282 50%
Number of Electric Utility Accounts - New
construction in Sanger Electric's service area
increases the number of customers
2,614 2,806 7%
Number of Water Utility Accounts - - New
construction in Sanger Electric's service area
increases the number of customers
2,596 3,631 40%
Number of Waste Water Utility Accounts - - New
construction in Sanger Electric's service area
increases the number of customers
2,478 3,454 39%
Number of Property Tax Parcels - As open land is
developed, the number of both residential and
commercial parcels increase each year
3,847 4,865 26%
Taxable Property Valuation - A continued strong real
estate market and market demand continue to
increase property values
431,459,694$ 1,373,407,440$ 218%
Property Tax Revenues - As both the number of
parcels and valuations rise each year, property tax
revenues increase
2,817,529$ 7,061,026$ 151%
Sales Tax Revenues - Growth of commercial
enterprises combined with an increasing population
result in higher sales taxes
1,358,531$ 3,388,067$ 149%
I-35 Estimated Daily Traffic Count - Interstate 35 runs
through Sanger, brining many visitors each day
through our city
56,742 75,443 33%
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The City of Sanger, Texas 2024-2025 Official Budget Page 37 88
Item 6.
ASSUMPTIONS FOR REVENUE FORECASTING
An increasing population will lead to increased revenues in the following areas:
Charges for Services –An increased number of customers for electric, water, and wastewater services. The
City employs NewGen Strategies and Solutions to determine and forecast electric, water, and waste water
rates. The most recent rate study was performed in 2023 and goes through 2029. City Council adopted the
rates suggested by the Study in August to be effective with the first billing in October.
Property Taxes – As the city grows, open land is divided into individual parcels for development. Continued
high demand for new construction (both residential and commercial) result in increasing property tax
revenues. The Texas State Senate passed Senate Bill 2 in 2019, making sweeping changes to the taxing
process. The law restricts the amount of property tax increase allowed each year, which can greatly hinder a
growing community like Sanger. The City works closely with the Denton Central Appraisal District and the
Denton County Tax Assessor/Collector each year in updating revenue forecasts.
Sales Taxes – The combination of a growing population and an increased number of commercial enterprises
result in increased sales tax revenues for Sanger. The City works closely with our Economic Development
department to understand how new businesses coming to Sanger will affect sales tax revenues. For
instance, the Sanger’s first Starbucks and first QT store opened in 2023. Once road construction is complete
on I-35 and FM 455 through the City, it is expected that more businesses will open along those throughfares.
Fines, Fees, Licenses & Permits – Combined licenses, fees, fines, and permits historically account for about
ten percent of the General Fund revenues. Increased population, development, density, and road traffic are
factors affecting the growth of these revenue areas.
ASSUMPTIONS FOR EXPENDITURE FORECASTING
Salaries & Benefits – The City considers employees the most important of all assets. The City recently
engaged Public Sector Personnel Consultants to prepare a compensation study. On June 3, 2024, the City
Council adopted a new salary schedule based on that study's results. The new schedule makes adjustments
to positions that are currently below market grade. In addition to these adjustments, this budget includes a
4% allotment for raised during the year. The City participates in the Texas Municipal Retirement System,
offering a 2:1 matching ratio to employee contributions.
Supplies & Materials – As Sanger grows, operations will demand that the consumption of supplies and
materials increase accordingly. While these items are typically estimated to increase five percent each year,
the current period of high post-Covid inflation have resulted in much higher prices in some categories. We
continue to monitor costs, searching for the most cost-efficient means of obtaining the necessary items for
operations.
Maintenance & Operations – Overall, maintenance and operations costs are assumed to increase at a rate of
fiver percent each year. The combined effects of the COVID-19 pandemic and inflation have resulted in
much higher prices in some categories, and the City is exploring cost-efficient means of providing necessary
items.
Capital Expenditures – As Sanger grows, there is a need for new capital expenditures – including new
streets, expanding utility systems, and other infrastructure to maintain the current levels of service offered to
the citizens and businesses in our city. The City’s Capital Improvement Plan is updated each year to give
the most accurate forecast of needs over the next five years.
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The City of Sanger, Texas 2024-2025 Official Budget Page 38 89
Item 6.
ORGANIZATIONAL CHART
*City Manager, City Attorney, Municipal Court Judge, Municipal Court Clerk, Boards & Commissions are appointed by City Council
City Manager's Office Agendas, Minutes, Records Management, Open
Records Requests
Accounting, Budgeting, Purchasing, Payroll
Utility Billing, Customer Service Operations
Court Services
Parks, Recreation, Facilities
Patrol, Animal Control, Investigation
Water, Waste Water, Streets
Personnel, Benefits, Employee Relations,
Special Projects
Electric Line Maintenance, Warehouse
Operations
Fire Prevention & Suppression, EMS,
Emergency Management
Building Inspections, Planning & Zoning,
Community Enhancement
Library Services
Business Recruitment & Retention, Community
Liaison
Marketing, Public Information, Social Media,
Events
CITIZENS OF SANGER
MAYOR & CITY
COUNCIL
CITY MANAGER*CITY ATTORNEY*BOARDS &
COMMISSIONS*
CITY SECRETARY
POLICE MUNICIPAL
COURT*
LIBRARY
FINANCE
FIRE
ELECTRIC
HUMAN RESOURCES &
SPECIAL PROJECTS
PUBLIC WORKS
DEVELOPMENT
SERVICES
ECONOMIC
DEVELOPMENT
PARKS & RECREATION
MUNICIPAL COURT
JUDGE*
MARKETING
CUSTOMER SERVICE
ADMINISTRATION
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The City of Sanger, Texas 2024-2025 Official Budget Page 39 90
Item 6.
AUTHORIZED PERSONNEL
Fund & Department 2022-23 2023-24 2024-25
Police 20.0 23.0 24.0
Fire 26.0 26.0 32.0
Municipal Court 4.0 4.0 4.0
Development Services 6.0 6.0 6.0
Streets 5.0 5.0 6.0
Parks 6.4 6.4 6.4
Library 6.0 7.0 8.0
General Fund Totals 73.4 77.4 86.4
Water 9.0 9.0 9.0
Waste Water 3.0 3.0 3.0
Electric 8.0 8.0 8.0
Customer Service 0.0 3.0 3.0
Enterprise Fund Totals 20.0 23.0 23.0
Administration 2.0 2.0 2.0
City Secretary 1.0 1.0 1.0
Legal 1.0 1.0 1.0
Public Works Administration 2.0 2.0 4.0
Finance 6.0 4.0 4.0
Human Resources 2.0 2.0 2.0
Marketing 1.0 1.0 1.0
Facilities 0.6 0.6 0.6
Internal Service Fund Totals 15.6 13.6 15.6
4A Economic Development 0.5 0.5 1.0
4A Fund Totals 0.5 0.5 1.0
4B Economic Development 0.5 0.5 1.0
4B Fund Totals 0.5 0.5 1.0
Total Authorized Personnel 110.0 115.0 127.0
NOTE: Detailed position information is presented with each Department in the budget.
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The following twelve positions are new this year:
Police– One Detective
Fire– Six Firefighter/Paramedics (if funded by SAFER grant)
Streets – One Foreman
Library – One Library Assistant
Administration – One Executive Assistant is funded instead of the Assistant
City Manager position
Public Works – One Capital Improvement Manager and one Administrative
Assistant
Economic Development – One Economic Development Coordinator
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The City of Sanger, Texas 2024-2025 Official Budget Page 40 91
Item 6.
BUDGET CALENDAR
THE CITY OF SANGER, TEXAS
BUDGET CALENDAR FY 2024-2025
Date(s) Action
March 12, 2024 Budget Materials Distributed to Departments, which begin working
on a requested budget, goals, and long-range plans.
April 1, 2024 - April 4, 2024 City Manager and Finance Director meet individually with Directors
for mid-year budget review
April 9, 2024
City Manager, Finance Director and Directors meet to review
individual departmental requested budget, discuss long-range
financial plans and goal-setting.
April 10, 2024 - June 30, 2024
Preliminary Budget is Prepared. City Manager works with Directors
on goal-setting and long-rand planning for departments and the City
as a whole.
July 1, 2024 City Council Budget Workshop
July 15, 2024 City Council Budget Workshop
July 25, 2024 Chief Appraiser Certifies Tax Roll
August 5, 2024
Submit No-New-Revenue and Voter-Approval Tax Rates to City
Council
City Council approves a proposed tax rate
August 12, 2024 Public Hearing on Budget
Public Hearing on Tax Rate
August 19, 2024
City Council Vote on Approval of Tax Roll
City Council Vote on Adoption of Budget
City Council Vote on Levying a Tax Rate
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The City of Sanger, Texas 2024-2025 Official Budget Page 41 92
Item 6.
THE BUDGET PROCESS
The City of Sanger's fiscal year begins on October 1st and ends on September 30th of the following calendar year.
This fiscal year establishes both the budget year and the accounting year.
The budget is developed at a departmental level. In March, the Finance Director develops worksheets that detail
expenditures for the past four years, year-to-date balances as of March 31st, and projected totals through the end of
the current fiscal year. These worksheets are distributed to individual departments for review and completion. Each
department prepares an estimate for their projected totals through the end of the fiscal year and estimates for the
upcoming year. For any increases or additions of new items to the budget, departments will document the justification
for the requested increases. Once the departments have completed the worksheets, they are returned with any
supporting documentation to the Finance Director. The City Manager and the Finance Director meet with each
Department Director individually to review the budget worksheets. The City Manager and all City Directors meet an
entire day to review each department’s budget requests for the coming year. Directors work with the City Manager
during individual and group meetings to identify long-range planning and goal-setting. As the budget process
progresses, the City Manager works with departments to focus on these goals and plans to ensure they align with the
City’s overall goals.
Revenues are projected based on historical trends, the current economic climate, and expected future trends.
Personnel expenses are prepared based on the current year and adjusted as necessary for staffing changes or
changes in the cost of benefits. Utility expenses are projected based on the current and prior years, modified where
applicable due to utility rate changes or changes to City facilities. During the budget process, it is essential to consider
the present, past, and future. Current conditions for this budget include the number of utility customers the City serves,
the staffing level required to provide services to citizens, and how the post-Covid period of high inflation has affected
the City’s operating costs. The past holds valuable information, including historical trends of sales tax revenues and
the rate of change in property values for property tax projections. Future considerations include the number of new
houses expected to be built in the next twelve months, the number and size of businesses scheduled to open soon,
and planned development along the I-35 corridor that runs through Sanger. To help prepare for the future, this budget
contains a five-year projected budget for the General Fund.
The departmental budget worksheets are combined with revenues, personnel, and utility expenses to prepare a working
budget, which the City Manager reviews. The City Manager and the Finance Director meet with each department to
review and discuss the requested budget in detail. These meetings assist the City Manager in determining budget
priorities. The Denton County Chief Appraiser will certify the tax roll during July, allowing the City to propose a tax rate
and estimate property tax revenues.
A series of public budget workshops are held with the City Council, allowing for citizen input for the budget process.
These workshops allow the City Council to formulate its priorities for the proposed budget. Following these workshops,
the proposed budget is formulated. This proposed budget is filed with the City Secretary before the end of August and
is published on the City’s website for citizen review. Public hearings on the proposed budget and property tax rate are
scheduled to allow for citizen input. Following the public hearings, the budget may be adopted.
The budget may be adopted at any regular or special meeting of the City council prior to the beginning of the fiscal
year. On final adoption, the budget is in effect for the budget year. During the year, the City Council may amend or
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The City of Sanger, Texas 2024-2025 Official Budget Page 42 93
Item 6.
change the budget to provide for any additional expense. Section 9.05 of the City’s Charter states “Under conditions
which may arise and which could not reasonably have been foreseen in the normal process of planning the budget,
the Council may, by a majority vote of the full membership, amend or change the budget to provide for any additional
expenses in which the general welfare of the citizenry is involved. These amendments shall be by ordinance, and shall
become an attachment to the original budget.”
In February and August, the City Manager and the Finance Director meet individually with each Department Director
to compare operations year to date with the annual budget.
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The City of Sanger, Texas 2024-2025 Official Budget Page 43 94
Item 6.
LIST OF FUNDS
GENERAL FUND: This is the general operating fund for the City, utilized to account for all
resources not required to be accounted for in another fund. The basis of accounting for
financial reporting and budgeting is the modified accrual basis.
DEBT SERVICE FUNDS: This governmental fund type is used to account for the
accumulation of resources for, and the payment of, general long-term debt principal and
interest. The basis of accounting for financial reporting and budgeting is the modified accrual
basis.
CAPITAL PROJECTS FUNDS: These funds were established to account for resources used
for the acquisition and construction of capital facilities by the City. Capital Projects Funds of
the City include Capital Projects Fund and Enterprise Capital Projects Fund. The basis of
accounting for financial reporting and budgeting is the modified accrual basis.
SPECIAL REVENUE FUNDS: These funds are used to account for the revenue derived from
specific taxes or other earmarked revenue sources (other than for major capital projects) that
are restricted by law or administrative action to expenditures for specified purposes. Special
Revenue funds of the City include Hotel/Motel Tax Fund; General Storm Recovery Fund;
Enterprise Storm Recovery Fund; Beautification Fund; Library Restricted Fund; Parkland
Dedication Fund; Roadway Impact Fee Fund; Court Security Fund; Court Technology Fund;
Child Safety Fund; Police Donations Fund; Fire Donations Fund; Park Donations Fund, and
Library Donations Fund. The basis of accounting for financial reporting and budgeting is the
modified accrual basis.
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ENTERPRISE FUND: This fund accounts for the operations and financing of self-supporting
activities of a governmental unit that renders services on a user charge basis to the general
public, similar to private business enterprises. The basis of accounting for financial reporting
and budgeting is the accrual basis.
INTERNAL SERVICE FUND: This fund accounts for the financing of centralized services to
different funds and City departments on a cost reimbursement basis. The basis of accounting
for financial reporting and budgeting is the modified accrual basis.
4A CORPORATION FUND: This fund accounts for the operations and financing of self-
supporting activities of the Sanger Texas Industrial Development Corporation. Funded by a
½ cent sales tax, this fund is used to help new and existing businesses expand in Sanger with
a primary goal of bringing jobs to Sanger. The basis of accounting for financial reporting and
budgeting is the modified accrual basis.
4B CORPORATION FUND: This fund accounts for the operations and financing of self-
supporting activities of the Sanger Texas Economic Development Industrial Corporation.
Funded by a ½ cent sales tax, this fund is used to enhance the local economy by improving
the quality of life in Sanger. The basis of accounting for financial reporting and budgeting is
the modified accrual basis.
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The City of Sanger, Texas 2024-2025 Official Budget Page 44 95
Item 6.
FUND RELATIONSHIPS WITH FUNCTIONAL AREAS
Administration Public Safety Community
Development Public Works Culture &
Recreation
General
Police, Animal
Control, Fire,
Municipal Court
Development
Services
Streets, Solid
Waste
Parks &
Recreation,
Library
Debt Service Debt Service
Enterprise Debt Service Water, Waste
Water, Electric
Internal Service
City Council,
Administration,
City Secretary,
Legal, Finance,
Human
Resources,
Facilities
Public Works
Administration
4A 4A
4B 4B
Capital Projects Administration Public Works
Administration
Enterprise Capital
Projects Administration Public Works
Administration
Hotel/Motel Administration
General Storm Recovery Administration
Electric Storm Recovery Administration
Fire Grant Fund Fire
Beautification Administration
Library Restricted Library
Parkland Dedication Administration
Roadway Impact Fee Administration
Court Security Court
Court Technology Court
Child Safety Police
Forfeited Property Police
Police Donations Police
Fire Donations Fire
Park Donatoins Parks
Library Donations Library
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The City of Sanger, Texas 2024-2025 Official Budget Page 45 96
Item 6.
ABOUT SANGER
OVERVIEW
The City of Sanger, Texas was incorporated in 1886 and operates under a Council-Manager form of government. The
City provides general government, public safety, public works, culture and recreation, water, sewer and electricity
operations to citizens.
LOCATION
Sanger is strategically located along in Northern Denton County and occupies 10.9 square miles along Interstate 35.
The city’s location, services and amenities make it a wonderful place to live. Uniquely situated 50 miles from both
Dallas and Fort Worth, Sanger offers residents the amenities of a major metropolitan area while retaining a small-town
quality of life. In addition, the Dallas/Fort Worth International Airport is 38 miles away.
Sanger is located minutes from the shores of Lake Ray Roberts, the 6th largest lake in Texas. Sanger is also located
in “horse country”, as Denton County has more working horse ranches than any other county in the United States.
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The City of Sanger, Texas 2024-2025 Official Budget Page 46 97
Item 6.
HISTORY
During the rapid expansion of railroads following the Civil War, the Gulf, Colorado & Santa Fe Railway grew from South
Texas northward, through the area that is today known as Sanger. The railroad selected a spot between Fort Worth
and Gainesville for a new stop. The railroad had two reasons for selecting this particular spot. First, the steam
locomotives of the day required frequent stops to replenish the engine’s water supply. Second, this spot was close to
the Chisholm Trail. Cattle drives were a major economic activity at the time and the Chisholm Trail was the most
important route for cattle drives leaving Fort Worth. In a relatively short time, the railroad would replace the Chisholm
Trail as the means for moving cattle north out of Texas.
In 1886, the railroad purchased land from Mrs. Elizabeth Huling of Lampasas, Texas and built a one-room depot, cattle
pens and loading chute on the site. Mrs. Huling hired two surveyors to lay out a town around the railroad stop, and she
donated land for a wagon yard, water well, school, town square, cemetery, and a church. Lots were laid out for stores
and homes, and lots were given to anyone who would build a house costing at least $500. The city was originally
named Huling in her honor.
The community’s name was changed to New Bolivar for a short time. The railroad officially named the town Sanger in
1887 in honor of railroad customers Lehman, Isaac, Alex, Sam and Philp Sanger. Pioneers in the dry goods wholesale
and resale industry in Texas, the Sanger Brothers built a chain of stores in railroad towns to utilize the trains to move
merchandise. Although the city was named in their honor, the Sanger Brothers never lived in the city or operated a
store here.
Rail service began when the first trains came through in 1887. Cattle began loading the trains as soon as service to
Kansas City was established. The first residents of the area were Francis and Melissa Ready and their daughter Molly.
In the spring of 1887, the family sought refuge from a snow storm in the depot as they were passing through, and
decided to stay. The family built a one-room cabin, and Mrs. Ready cooked meals for the cowboys who drove the
cattle to the pens. Mr. Ready later built a hotel near the pens, and operated a post office in the lobby after he was
commissioned postmaster.
The City of Sanger was incorporated in 1892 and William E. Partlow was elected the first Mayor of Sanger. Business
thrived in the following years and led to the growth of the City. Thanks to a large mill and grain elevator, Sanger became
a large farming community.
At some point, a fire destroyed the depot and the railroad built a new station that included a larger depot building,
waiting rooms, a Western Union telegraph office, and a Wells Fargo freight office. The depot operated 24 hours a day,
6 days a week. Around 1900, ranchers began trucking cattle to Fort Worth instead of shipping them to Kansas City.
At the time when the trains stopped shipping cattle, resourceful individuals began using the railroad to ship dairy cream
to Fort Worth and Ardmore, Oklahoma.
Texas State Highway 40 ran through the area and became a portion of US Route 77 in 1929. Interstate 35 was built
along the route in the early 1960’s. As the railroad replaced the cattle trail, the highway system replaced the railway
as the conduit that brought visitors and business to Sanger. The years following World War II saw the decline of
railroads nationwide, and the Sanger depot eventually closed. Interstate 35 serves the heartland of America, running
from South Texas to Minnesota. According to the Texas Department of Transportation, more than 50,000 vehicles
pass through Sanger on I-35 daily.
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Item 6.
QUICK FACTS
LOCATION Sanger is located along Interstate 35 in northern Denton County
in north Texas. Sanger is located less than an hour from both
Dallas and Fort Worth.
AREA 10.9 square miles
FORM OF GOVERNMENT Council-Manager
INCORPORATION 1892
POPULATION 10,071 (01/01/2024 estimate)
TRANSPORTATION Interstate 35
DFW Airport - 39 miles
Love Field - 48 miles
BNSF Railway
CLIMATE Köppen Climate Classification “Cfa” (Humid Subtropical Climate)
Average temperature 64º
Average Precipitation 14.9”
SALES TAX RATE 6.25% State of Texas
1.00% City of Sanger
0.50% 4A Corporation
0.50% 4B Corporation
BOND RATING AA+ (Standard & Poor’s)
TOP 10 PROPERTY TAXPAYERS Wal-Mart Stores East, L.P. US06068
Wal-Mart Stores East, L.P.
Crossmar Texas Industrial 1 LLC & Sanger Tex Industrial LLC
MPG Texas 2LLC & Hatchedegg LLC
Maccamp LTD
Ramar Land Corporation
PNK T1 LLC
MYA Hotels LLC & DMG Investments LLC & Manisha Hotels LLC
Stonewood Ranch LLC
STC Group Miller LLC
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Item 6.
LOCAL EVENTS
Sanger takes pride in the small-town charm it offers. The City proudly hosts many community events for all
ages throughout the year, offering residents a chance to have fun with their neighbors. Events from the past
year include the following:
MARCH City-Wide Clean-Up Day
APRIL Easter Egg-Apalooza
MAY Hooked Up Fishing Derby
JUNE Summer Reading Program
JULY Freedom Fest
AUGUST Back 2 School Bash
SEPTEMBER Old Bolivar Street Songwriter Festival
OCTOBER City-Wide Clean-up Day
Sanger “Sellabration”
DECEMBER Christmas on the Square
ONGOING Various Sports Leagues
Book Club
Sanger Studio Saturday
Preschool Story Time
Legos at the Library
Coffee with the City Manager
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Item 6.
SANGER DEMOGRAPHICS
1,
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4
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1
1
9
1,
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0
0
1,
1
7
0
1,
1
9
0
1,
6
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3
2,
5
7
4
3,
5
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8 4,
5
3
4
6,
9
1
6
8,
8
3
9
9,
6
5
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0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000
Population Growth 1
6%
6%
15%
13%
14%
14%
13%
5%
14%
Population Age Distribution 2
0 to 4 5 to 9 10 to 19 20 to 29 30 to 39
40 to 49 50 to 59 60 to 64 65+
2%4%
5%
9%
4%
6%
11%
15%
44%
Household Income Distribution 2
<$10K $10K to $20K $20K to $30K
$30K to $40K $40K to $50K $50K to $60K
4%7%
28%
23%
8%
19%
11%
Education Attainment 2
< Grade 9 Grade 9-12 High School
Some College Associates Degree Bachelors Degree
Graduate Degree
75%
2%0%
23%
Labor Force Status 2
Employed Unemployed
In Armed Forces Not in Labor Force
19%
34%20%
16%
8%
3%Household Size 2
1 person 2 Person 3 Person
4 Person 5 Person 6+ Person
1 North Central Texas Council of Governments
2 Sanger Economic Development Department
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Item 6.
THE AREA
TOP TEN
EMPLOYERS
900-1,000 Employees
Walmart Distribution
Center
250 – 300 Employees
Sam’s Distribution Center
Sanger Independent
School District
150-200 Employees
R&L Carriers
100-150 Employees
A&W Productions
City of Sanger
Eikon Engineering
50-100 Employees
Babe’s Chicken
1-50 Employees
North Texas Plastics
Sanger Bank
LOCAL
SCHOOLS
Sanger Independent
School District
Butterfield Elementary
School
Chisholm Trail Elementary
School
Clear Creek Intermediate
School
Sixth Grade Campus
Sanger Middle School
Linda Tutt High School
Sanger High School
Universities
University of North Texas
(Denton)
Texas Women’s
University (Denton)
North Central Texas
College (Gainesville)
LOCAL
ATTRACTIONS
Sanger Public Library
Sanger Museum
Lake Ray Roberts
3 miles
Fort Worth Stockyards
44 miles
American Airlines
Center
(Dallas Mavericks and
Dallas Stars)
49 miles
Amon Carter Museum of
American Art
50 miles
Six Flags Over Texas
51 miles
Dallas Museum of Art
51 Miles
Globe Life Field
(Texas Rangers)
54 miles
AT&T Stadium
(Dallas Cowboys)
56 miles
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Item 6.
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Item 6.
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Item 6.
2024-2025 BUDGET AT A GLANCE
WHERE DOES THE MONEY COME FROM?
Charges for Services
$16,622,160
32%
Property Taxes
$9,375,429
18%
Fines, Fees, Licenses & Permits
$2,854,893
5%
Sales & Mixed Drink Taxes
$3,868,000
7%
Franchise Fees
$1,150,239
2%
Sale of Capital Assets
$12,000,000
23%
Other
$6,857,103
13%
TOTAL REVENUES = $52.7 MILLION (EXCLUDES INTER-FUND TRANSFERS)
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Item 6.
HOW IS THE MONEY USED?
Capital Assets /
Infrastructure
$10,039,906
23%
Public Works/Utilities
$12,833,398
29%
Public Safety
$7,697,609
17%
General Government
$5,978,545
14%
Debt Service
$4,234,351
10%
Economic & Community Development
$1,896,351
4%
Culture & Recreation
$1,545,247
3%
Total Expenditures = $44.2 Million (Excludes Inter-Fund Transfers)
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Item 6.
2024-2025 BUDGET BY FUND
REVENUES BY FUND
General Fund
$14,441,904
27.38%
Debt Service Fund
$1,671,557
3.17%
Enterprise Fund
$15,759,180
29.88%
4A Fund
$1,057,500
2.00%
4B Fund
$1,006,500
1.91%
Capital Projects Fund
$12,050,000
22.85%
Enterprise Capital Projects
Fund
$4,450,000
8.44%
Special Revenue Funds
$2,308,203
4.38%
Total Revenues = $52.7 Million (EXCLUDES INTER-FUND TRANSFERS)
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The City of Sanger, Texas 2024-2025 Official Budget Page 56 107
Item 6.
EXPENDITURES BY FUND
General Fund
$12,434,026
28%
Debt Service Fund
$1,849,252
4%
Enterprise Fund
$14,018,497
32%
Enterprise Capital Project Fund
$1,370,000
3%
Internal Service Fund
$3,921,367
9%
4A Fund
$561,747
1%
4B Fund
$291,746
1%Capital Projects Fund
$7,721,594
17%
Special Revenue Funds
$2,057,178
5%
Total Expenditures = $44.2 Million (Excludes Inter-Fund Transfers)
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Item 6.
REVENUES, EXPENDITURES AND CHANGES IN FUND
BALANCE
OVERVIEW OF MAJOR REVENUE SOURCES
The City has numerous sources of income, including taxes, franchise fees, charges for services, fees, and licenses
and permits. For the 2024-2025 budget, four revenue sources account for 79% of all revenues: Charges for Services,
Sale of Capital Assets, Property Taxes, and Sales/Mixed Drink Taxes.
Charges for Services
Charges for Services includes the billing of Water, Waste Water and Electric utilities in the Enterprise Fund and Solid
Waste Collections in the General Fund. Total Charges for services are $16,662,160 which is 32% of the City’s total
projected revenues.
Enterprise Fund Charges for Services
The primary revenue stream of the Enterprise Fund is the billing and collection of Water, Waste Water and Electric
utilities. Totaling $15,256,160, these combined charges for services accounts for 29% of the City’s projected revenues.
Water revenues of $2.952,43/ are an increase of $343,935 (13%) over last year’s projection of $2,608,504.
Revenues have steadily grown through the years, resulting from both increasing population and occasional
changes in the rate structure. Water revenues are expected to rise in future years due to the continued growth
of our community’s population.
Waste Water revenues of $3,044,402 are an increase of $151,299 (5%) over last year’s projection of
$2,893,103. Revenues have steadily grown through the years, the result of both increasing population and
occasional changes in the rate structure. Waste Water revenues are expected to rise in future years, the result
of the continued growth of our community’s population.
Electric revenues of $9,259,319 are an increase of $9777,302 (12%) from last year’s projection of $8,282,017.
The City has reevaluated projections for Electric revenues over the past several years and has adjusted
revenue estimates as necessary. Electric revenues are expected to rise in future years, the result of the
continued growth of our community’s population.
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
Enterprise Fund Charges for Services Past 10 Years
Water Revenues Waste Water Revenues Electric Revenues
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The City of Sanger, Texas 2024-2025 Official Budget Page 58 109
Item 6.
Water, Waste Water and Electric rates are set by City ordinance and have historically been set using trend analysis
and a cost-of-service model. The City engaged NewGen Strategies & Solutions, an independent consulting firm, to
make recommendations for rates for the next five years. NewGen presented their findings and recommendations to
City Council in August 2023. City Council has adopted the suggested rates to be effective with the first billing in
October.
General Fund Charges for Services
General Fund Charges for services includes billing for Sanitation and Recycling Services. These charges total
$1,196,427 and account for 2% of total revenues. This amount is a decrease of 1% over last year’s projection of
$1,213,116. When the City entered into a new contract with Republic Services this year, residential waste collections
moved from twice per week to once per week to reduce costs to customers.
Sale of Capital Assets
The City plans on selling real property for an estimated price of $12,000,000 during the year. The City purchased the
property for $10.6M in 2023. Proceeds from the investment will be used to fund future capital projects in the Capital
Projects Fund.
Property Taxes
The collection of Property Taxes accounts for a total of $9,375,429 or 18% of the City’s projected revenues. Property
within Sanger is appraised annually by the Denton Central Appraisal District. Property Tax revenue is calculated using
the appraised values of properties and the property tax rate. Property Taxes are reported in the General Fund and the
Debt Service Fund. Projected Property Tax collections are an increase of $611,447 (7%) over the prior year projection
of $8,763,982. Property Tax revenues are expected to continue to rise in future years, the result of a continued pattern
of new home starts and commercial building in our community.
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
Property Tax Revenues Past 10 Years
The Sanger City Council approved Ordinance 08-20-23 on August 21, 2023, setting the property tax rate at $0. 689747
per $100 valuation for the 2023-24 budget year. For 2024-25, the same tax rate of $0.689747 is proposed.
Sales Taxes
The collection of Sales Taxes accounts for a total of $3,850,000 (7%) of the City’s projected revenues. Sales subject
to sales tax are taxed at a total of 8.25% (6.25% to the State of Texas) and 2.0% to the City of Sanger. Projected Sales
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Item 6.
Taxes for 2024-25 are an increase of 14% over those projected for 2023-24 at $3,388,067. Sales Tax revenues are
expected to rise in future years, the result of continued growth of commercial enterprises in Sanger.
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
Sales Tax Revenues Past 10 Years
OVERVIEW OF MAJOR EXPENDITURE CATEGORIES
Sanger is a growing community, as evidenced by the fact that our population has more than doubled since 2000. As
our significant sources of revenue have grown, so have our major expenditure categories. Management is dedicated
to keeping current service levels to our citizens and business community as we grow. The primary categories of
expenditures in this budget include Salaries & Benefits, Maintenance & Operations, Capital Expenses, and Debt
Service. For the 2024-2025 budget, these four categories combined total 81% of all expenditures.
Salaries and Benefits
With a total of $12,433,070, Salaries and Benefits account for 28% of total expenditures. The General Fund accounts
for $7,930,515 of this amount. The General Fund includes 86.4 (68%) of the City’s 127 budgeted positions. The
category of Salaries and Benefits encompasses employee compensation and the City’s portion of Social Security and
Medicare taxes, Texas Municipal Retirement System, health insurance and worker’s compensation.
Maintenance and Operations
With a total of $9,068,796, Maintenance and Operations expenditures account for 21% of total expenditures. The bulk
of this amount ($8,250,166) is budgeted in the Enterprise Fund. Major components of this amount are: Electric
Wholesale Utility Purchases & Transmission Costs; Electric Franchise Fees; Water Purchases and Utility Demand
Charges; Systems Maintenance for Water, Waste Water & Electric.
Capital Expenses
During the budget process, capital items are identified and considered for inclusion in the budget. These items may
be identified by individual City departments, the City Manager, or by the City Council. Capital projects must be clearly
defined and the need explained in order to make it into the budget. Through meetings between the City Manager and
Directors and in City Council workshops, these projects are discussed. Those projects identified as necessary are then
places on a timeline – which will determine if they are included in the current budget or in a future budget. The Capital
Projects section of this document explains this in more detail and includes a five-year future schedule of currently
planned projects.
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Item 6.
With a total of $9,922,842, Capital Expenditures account for 22% of total expenditures. The bulk of this amount
($7,721,594) is budgeted in the Capital Projects Fund. The major components of this amount are $3,000,000 for the
renovation and improvement of Marion Road, $1,000,000 for I-35 Aesthetics, $800,000 each for land purchase for a
Joint Public Safety Facility and Improvements to Porter Park; and $791,594 for the Street Rehabilitation with the City.
The following pages detail capital expenditures for the budget year by fund, and include the effects of the item on the
budget and the City’s service levels.
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Item 6.
Capital Expense Amount Budgetary Impact Service Level Impact
Chevrolet
Tahoe (Vehicle
Replacement) +
Laptop
$ 75,677
The expected impact on current and future operations
is to reduce maintenance costs for patrol units in the
Police Department.
Allow the City to
maintain the current
level of police
enforcement .
Chevrolet
Tahoe (Vehicle
Replacement) +
Laptop
$ 75,677
The expected impact on current and future operations
is to reduce maintenance costs for patrol units in the
Police Department.
Allow the City to
maintain the current
level of police
enforcement .
Ford F-150
Responder
(Vehicle
Replacement) +
Laptop
$ 76,209
The expected impact on current and future operations
is to reduce maintenance costs for patrol units in the
Police Department.
Allow the City to
maintain the current
level of police
enforcement .
Ford F-150
Responder
(Vehicle
Replacement) +
Laptop
$ 76,209
The expected impact on current and future operations
is to reduce maintenance costs for patrol units in the
Police Department.
Allow the City to
maintain the current
level of police
enforcement .
Re-Chassis
Rescue $ 123,483
The expected impact on current and future operations
is to reduce maintenance costs for patrol units in the
Fire Department.
Allow the City to
provide a higher level
of fire and emergency
medical services.
Re-Chassis
Medic $ 247,448
The expected impact on current and future operations
is to reduce maintenance costs for patrol units in the
Fire Department.
Allow the City to
provide a higher level
of fire and emergency
medical services.
Ford F-150
Pickup $ 47,225
The expected impact on current and future operations
is to reduce maintenance costs for vehicles in the
Development Services Department.
Allow the City to
provide a higher level
of service in the
Development
Services Department.
Solar-Powered
LED Flashing
School Crossing
System
$ 44,000 There is no expected impact on current and future
operational costs
Allow the City to
provide a higher level
of service in the
Street Depatment and
a higher level of
safety for pedestrians
in school crossing
zones.
Chevrolet
Silverado
Pickup
(Replacement
Vehicle)
$ 55,320
The expected impact on current and future operations
is to reduce maintenance costs for vehicles in the
Parks Department.
Allow the City to
provide a higher level
of service in the
Parks Department.
Fund Total $ 821,248
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Item 6.
Capital Expense Amount Budgetary Impact Service Level Impact
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Replace Library
Entrance Doors 10,000$ There is no expected impact on current and future
operational costs
Allow the City to
increase the level of
service in the
Facilities Department.
Fund Total 10,000$
Capital Expense Amount Budgetary Impact Service Level Impact
Annual Street
Rehab Program $ 791,594
This project is expected to decrease maintenance
costs in the Street Department in current and future
budget years.
Allow the City to
provide upgraded
street system for
citizens.
Street Utility
Maintenance
Program
$ 200,000
This project is expected to decrease maintenance
costs in the Street Department in current and future
budget years.
Allow the City to
provide upgraded
street system for
citizens.
I-35 Aesthetics $ 1,000,000
There is no impact on current budget, but it is expected
to reduce maintenance costs in the future since this
project is replacing aged infrastructure.
Allow the City to
provide upgraded
street system for
citizens.
Marion Road $ 3,000,000
This project is expected to decrease maintenance
costs in the Street Department in current and future
budget years.
Allow the City to
provide upgraded
street system for
citizens.
Joint Public
Safety Facility $ 800,000
When a new facility is completed, the project is
expected to decrease ongoing building maintenance
costs and energy consumption.
Allow the City to
provide upgraded
public safety services
to our community.
Porter Park
Phase II $ 800,000
The expected impact on current and future operations
is to reduce maintenance costs for grounds
maintenance in the Parks Department
Allow the City to
provide a higher level
of service in the
Parks Department.
Senior Center
Improvements $ 500,000
When a new facility is completed, the project is
expected to decrease ongoing building maintenance
costs and energy consumption.
Allow the City to
provide upgraded
services to the senior
members of our
community.
Porter Park
Pond
Renovation
$ 530,000
The expected impact on current and future operations
is to reduce maintenance costs in the Parks
Department
Allow the City to
maintain the current
level of public service
in the Parks
Department.
Community
Center
Renovation
$ 100,000
Updating this facility with new restrooms, kitchen,
storage areas, paint and electrical upgrades is
expected to reduce onoging building maintenance
costs.
Allow the City to
provide upgraded
services to the
members of our
community.
Fund Total 7,721,594$
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Item 6.
Capital Expense Amount Budgetary Impact Service Level Impact
Keaton Road
Sewer Line $ 320,000 This project is expected to reduce sewer line
maintenance costs in future budget years.
Allow the City to
continue providing
waste water service
to customers as
Sanger grows.
Fifth Street
Sewer
Rehabilitation
$ 350,000 This project is expected to reduce sewer line
maintenance costs in future budget years.
Allow the City to
continue providing
waste water service
to customers as
Sanger grows.
Raiilroad Lift
Station $ 500,000 This project is expected to reduce sewer line
maintenance costs in future budget years.
Allow the City to
continue providing
waste water service
to customers as
Sanger grows.
WWTP
Clarifiers $ 200,000 This project is expected to reduce sewer line
maintenance costs in future budget years.
Allow the City to
continue providing
waste water service
to customers as
Sanger grows.
Fund Total 1,370,000$
Grand Total 9,922,842$
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Item 6.
Additional details on capital expenditures in the Capital Projects and Enterprise Capital Projects Funds are included
in this document beginning on page 174.
OVERVIEW OF CHANGES IN FUND BALANCE
City funds often will not see a great increase or decrease in Fund Balance in a single year. There are circumstances,
however, where a larger increase or decrease in Fund Balance may occur as the result of strategic planning. Changes
in Fund Balance are projected to be as follows:
Fund
Projected Beginning
Fund Balance,
10/01/2024
Revenues &
Other Sources
Expenditures &
Other Uses
Projected Ending
Fund Balance,
9/30/2025
%
Change
General Fund 18,738,327$ 14,836,904 14,836,904 18,738,327$ 0.0%
Debt Service Fund 447,300$ 1,851,557 1,849,252 449,605$ 0.5%
Enterprise Fund 24,846,923$ 16,059,180 16,059,180 24,846,923$ 0.0%
Internal Service Fund -$ 3,921,367 3,921,367 -$ 0.0%
4A Fund 5,838,820$ 1,057,500 576,747 6,319,573$ 8.2%
4B Fund 2,904,144$ 1,006,500 486,746 3,423,898$ 17.9%
Capital Projects Fund 1,877,440$ 12,550,000 7,721,594 6,705,846$ 257.2%
Enterprise Capital Projects Fund 1,144,266$ 4,450,000 1,370,000 4,224,266$ 269.2%
Special Revenue Funds 4,642,347$ 2,308,203 2,657,178 4,293,372$ -7.5%
Total 60,439,567$ 58,041,211$ 49,478,968$ 69,001,810$ 14.2%
Enterprise Capital Projects Fund
The Enterprise Capital Projects Fund is projecting an increase in Fund Balance of $3,080,000 (269%). This increase
is primarily the result of the projected receipt of reimbursements from the State of Texas of approximately $3,500,000.
Fund expenditures on capital projects total $1,370,000. More details are included in the Capital Projects Fund section
of this document.
Capital Projects Fund
The Capital Projects Fund is projecting a 257% increase ($2,419,891) in Fund Balance this year. This increase is
primarily the result of the projected sale of real property in the amount of $12,000,000. Fund expenditures on capital
projects total $7,721,594. More details are included in the Capital Projects Fund section of this document.
Special Revenue Funds
The Special Revenue Funds are projecting an overall increase in Fund Balance of $241,000 (5%). The majority of this
increase is a $200,000 projected increase in the Roadway Impact Fee Fund. The monies in the Roadway Impact Fee
Fund will be used for future neighborhood development projects.
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Item 6.
COMBINED FUNDS SUMMARY (DETAILED)
COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES TO FUND BALANCE
FOR ALL FUNDS SUBJECT TO APPROPRIATION
General
Fund
Debt
Service
Fund
Enterprise
Fund
Internal
Service
Fund
4A Fund
Beginning Fund Balance 18,738,327 447,300 24,846,923 - 5,838,820
Revenues
Property Tax 7,715,872 1,659,557 - - -
Sales & Mixed Drink Tax 1,943,000 - - - 962,500
Franchise Fees 1,150,239 - - - -
Charges for Services 1,366,000 - 15,256,160 - -
Fees 1,082,717 - 231,500 - -
Licenses & Permits 481,750 - - - -
Fines 187,926 - - - -
Interest Income 365,000 12,000 122,500 - 95,000
Sale of Capital Assets - - - - -
Miscellaneous 149,400 - 149,020 - -
Total Revenues 14,441,904 1,671,557 15,759,180 - 1,057,500
Other Sources
Transfers In 395,000 180,000 300,000 3,921,367 -
Total Other Sources 395,000 180,000 300,000 3,921,367 -
Total Revenues/Sources 14,836,904 1,851,557 16,059,180 3,921,367 1,057,500
Expenditures
Salaries & Benefits 7,930,515 - 2,234,193 2,025,304 119,642
Supplies & Materials 632,613 - 219,289 801,690 62,205
Maintenance & Operations 724,330 - 8,267,186 92,500 900
Contract Services 2,021,470 - 607,230 822,000 129,000
Utilities 99,800 - 305,500 169,873 -
Capital Expenses 821,248 - - 10,000 -
Debt Service - 1,849,252 2,385,099 - -
Court Costs 67,809 - - - -
Grant Expenses 136,241 - - - 250,000
Total Expenditures 12,434,026 1,849,252 14,018,497 3,921,367 561,747
Other Uses
Transfers Out 2,402,878 - 2,040,683 - 15,000
Total Other Uses 2,402,878 - 2,040,683 - 15,000
Total Expenses/Uses 14,836,904 1,849,252 16,059,180 3,921,367 576,747
Excess of Revenues/Sources - 2,305 - - 480,753
over Expenditures/Uses
Ending Fund Balance 18,738,327 449,605 24,846,923 - 6,319,573
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Item 6.
4B Fund
Capital
Projects
Fund
Enterprise
Capital
Projects
Fund
Special
Revenue
Funds
Total
Beginning Fund Balance 2,904,144 1,877,440 1,144,266 4,642,347 60,439,567
Revenues
Property Tax - - - - 9,375,429
Sales & Mixed Drink Tax 962,500 - - - 3,868,000
Franchise Fees - - - - 1,150,239
Charges for Services - - - - 16,622,160
Fees - - 750,000 105,000 2,169,217
Licenses & Permits - - - - 481,750
Fines - - - 16,000 203,926
Interest Income 44,000 50,000 200,000 75,150 963,650
Sale of Capital Assets - 12,000,000 - - 12,000,000
Miscellaneous - - 3,500,000 2,112,053 5,910,473
Total Revenues 1,006,500 12,050,000 4,450,000 2,308,203 52,744,844
Other Sources
Transfers In - 500,000 - - 5,296,367
Total Other Sources - 500,000 - - 5,296,367
Total Revenues/Sources 1,006,500 12,550,000 4,450,000 2,308,203 58,041,211
Expenditures
Salaries & Benefits 119,641 - - 3,775 12,433,070
Supplies & Materials 50,205 - - 31,600 1,797,602
Maintenance & Operations 900 - - - 9,085,816
Contract Services 61,000 - - 68,000 3,708,700
Utilities - - - - 575,173
Capital Expenses - 7,721,594 1,370,000 - 9,922,842
Debt Service - - - - 4,234,351
Court Costs - - - - 67,809
Grant Expenses 60,000 - - 1,953,803 2,400,044
Total Expenditures 291,746 7,721,594 1,370,000 2,057,178 44,225,407
Other Uses
Transfers Out 195,000 - - 600,000 5,253,561
Total Other Uses 195,000 - - 600,000 5,253,561
Total Expenses/Uses 486,746 7,721,594 1,370,000 2,657,178 49,478,968
Excess of Revenues/Sources 519,754 4,828,406 3,080,000 (348,975) 8,562,243
over Expenditures/Uses
Ending Fund Balance 3,423,898 6,705,846 4,224,266 4,293,372 69,001,810
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Item 6.
COMBINED FUNDS BUDGET SUMMARY
COMBINED BUDGET SUMMARY
FOR ALL FUNDS SUBJECT TO APPROPRIATION
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 52,986,473 59,055,308 59,055,308 60,439,567
Revenues
Property Tax 6,312,099 8,764,833 8,763,982 9,375,429
Sales & Mixed Drink Tax 3,154,452 3,518,000 3,401,032 3,868,000
Franchise Fees 1,051,134 1,060,095 1,064,751 1,150,239
Charges for Services 14,316,932 15,319,412 14,980,051 16,622,160
Fees 1,920,533 1,990,260 1,896,641 2,169,217
Licenses & Permits 465,478 309,500 698,570 481,750
Fines 137,938 184,815 180,446 203,926
Interest Income 812,075 658,250 858,585 963,650
Sale of Capital Assets - - - 12,000,000
Miscellaneous 3,901,859 3,808,250 4,060,968 5,910,473
Total Revenues 32,072,500 35,613,415 35,905,026 52,744,844
Other Sources
Transfers In 10,390,935 6,581,906 12,772,769 5,296,367
Bond Proceeds 12,647,705 11,270,903 - -
Total Other Sources 23,038,640 17,852,809 12,772,769 5,296,367
Total Revenues/Sources 55,111,140 53,466,224 48,677,795 58,041,211
Expenditures
Salaries & Benefits 8,569,847 10,291,181 9,623,273 12,433,070
Supplies & Materials 981,748 1,559,406 1,194,510 1,797,602
Maintenance & Operations 7,538,870 8,527,108 7,318,111 9,085,816
Contract Services 2,908,806 3,732,337 2,922,758 3,708,700
Utilities 517,650 555,327 486,031 575,173
Capital Expenses 20,790,573 23,322,987 10,972,797 9,922,842
Debt Service 1,647,943 4,267,504 7,156,328 4,234,351
Court Costs 49,234 62,389 57,782 67,809
Grant Expenses 44,945 116,000 73,750 2,400,044
Total Expenditures 43,049,616 52,434,239 39,805,340 44,225,407
Other Uses
Transfers Out 5,992,689 6,569,347 7,488,196 5,253,561
Total Other Uses 5,992,689 6,569,347 7,488,196 5,253,561
Total Expenses/Uses 49,042,305 59,003,586 47,293,536 49,478,968
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 59,055,308 53,517,946 60,439,567 69,001,810
6,068,835 (5,537,362) 1,384,259 8,562,243
2023-2024
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Item 6.
GENERAL FUND
OVERVIEW
The General Fund is the principle operating fund for resources (revenues) and uses of resources (expenditures) for
what are generally recognized as governmental functions and services. In general, all activities are recorded in this
fund unless there is a managerial or legal reason for it to be recorded in another fund.
The General Fund receives revenues from property taxes, sales taxes, franchise fees, fines, fees for service, interest
income and other miscellaneous general revenue sources.
The General Fund includes these departments:
o Police
o Fire
o Municipal Court
o Development Services
o Streets
o Parks & Recreation
o Library
o Solid Waste
The basis of accounting for the General Fund for both financial reporting and budgeting is the modified accrual basis.
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Item 6.
GENERAL FUND BUDGET SUMMARY
Property Tax
52%
Sales & Mixed
Drink Tax
13%
Franchise Fees
8%
Charges for
Services
9%
Fees
7%Licenses &
Permits
3%
Fines
1%
Interest Income
3%
Miscellaneous
1%
Transfers In
3%
GENERAL FUND REVENUES
Salaries & Benefits
64%
Supplies &
Materials
5%
Maintenance &
Operations
6%
Contract Services
16%
Utilities
1%
Capital Expenses
7%
Court Costs
0%
Grant Expenses
1%
GENERAL FUND EXPENDITURES
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Item 6.
GENERAL FUND BUDGET SUMMARY
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 13,347,372 18,538,572 18,538,572 18,743,935
Revenues
Taxes 7,742,359 8,868,392 8,750,573 9,658,872
Franchise Fees 1,051,134 1,060,095 1,064,751 1,150,239
Solid Waste 1,213,116 1,364,000 1,196,427 1,366,000
Licenses & Permits 465,478 309,500 698,570 481,750
Fines 123,565 170,315 167,051 187,926
Fire & EMS 1,016,831 780,000 901,535 985,947
Police & Animal Control 38,742 4,500 1,989 56,920
Parks & Recreation 17,115 14,750 18,853 17,500
Library 17,895 21,010 32,093 22,350
Interest Income 251,838 200,000 324,154 365,000
Miscellaneous 2,707,837 119,000 346,242 149,400
Total General Fund Revenues 14,645,910 12,911,562 13,502,238 14,441,904
Other Sources
Transfers In 152,428 146,535 146,532 395,000
Total Other Sources 152,428 146,535 146,532 395,000
Total Revenues/Sources 14,798,338 13,058,097 13,648,770 14,836,904
Expenditures
Salaries & Benefits 4,634,599 6,386,440 6,017,001 7,930,515
Supplies & Materials 325,018 459,415 400,793 632,613
Maintenance & Operations 579,432 713,484 637,105 724,330
Contract Services 1,938,571 1,967,620 1,759,983 2,021,470
Utilities 71,087 97,627 60,273 99,800
Capital Expenses 370,235 1,287,749 893,484 821,248
Debt Service 64,016 51,535 51,535 -
Court Costs 49,234 62,389 57,782 67,809
Grant Expenses 11,905 56,000 33,750 136,241
Total Expenditures 8,044,097 11,082,259 9,911,706 12,434,026
Other Uses
Transfers Out 1,563,041 2,020,325 3,531,701 2,402,878
Total Other Uses 1,563,041 2,020,325 3,531,701 2,402,878
Total Expenses/Uses 9,607,138 13,102,584 13,443,407 14,836,904
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 18,538,572 18,494,085 18,743,935 18,743,935
5,191,200 (44,487) 205,363 -
2023-2024
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Item 6.
GENERAL FUND REVENUES
2022-2023 2024-2025
Actual Budget Estimated Budget
Taxes
Property Tax 6,102,304 7,040,392 7,000,000 7,605,872
Delinquent Prop. Tax 28,316 30,000 44,493 50,000
Penalty & Interest Prop. Tax 26,389 30,000 55,048 60,000
Sales Tax 1,569,103 1,750,000 1,638,067 1,925,000
Mixed Drink Tax 16,247 18,000 12,965 18,000
Total Taxes 7,742,359 8,868,392 8,750,573 9,658,872
Franchise Fees
ATMOS 77,389 75,000 76,000 78,750
Suddenlink 30,872 32,000 32,500 33,600
Nortex 3,694 3,200 5,337 6,000
COSERV 161,749 175,000 178,536 183,750
City of Sanger Water 123,383 123,383 123,380 143,628
City of Sanger Sewer 146,612 146,612 146,608 152,220
City of Sanger Electric 410,400 410,400 410,390 453,441
Garbage 72,944 67,000 65,000 70,350
Roll-offs 18,971 20,000 21,000 21,000
ROW fees 5,120 7,500 6,000 7,500
Total Franchise Fees 1,051,134 1,060,095 1,064,751 1,150,239
Solid Waste
Sanitation Billing 1,200,699 1,350,000 1,181,636 1,350,000
Sanitation Penalties 12,417 14,000 14,791 16,000
Total Solid Waste 1,213,116 1,364,000 1,196,427 1,366,000
Licenses & Permits
Building Permits 321,910 200,000 521,144 375,000
Zoning and Plats 51,349 35,000 5,238 20,000
Engineering Inspection Fee 11,685 20,000 5,000 15,000
Civil Plan Review Fees 26,170 10,000 14,301 8,000
Street Cut Permit 300 1,000 467 500
Health Permits 15,788 16,000 23,517 20,000
Fire Alarm/Sprinkler 29,734 15,000 119,426 32,000
Solicitor Permits 425 1,000 833 750
RV Park Annual Permit 0 1,500 2,000 1,500
Beer & Wine Permit 1,105 2,500 767 1,500
Mowing Fees 7,012 7,500 5,877 7,500
Total Licenses & Permits 465,478 309,500 698,570 481,750
2023-2024
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Item 6.
GENERAL FUND REVENUES
2022-2023 2024-2025
Actual Budget Estimated Budget
Fines
Default/Court 737 500 968 1,100
Judicial Fee- County-JFCT 86 150 22 165
Judicial Fee-City 10 50 2 55
Local Municipal Jury 49 150 72 165
State Traffic Fee 8,201 15,000 11,863 16,500
Consolidated Court Fee 30,540 42,000 44,117 46,200
State Jury Fee - SJRF 126 200 16 220
Child Safety Court Cost 295 700 267 770
Administrative Fee $20 210 300 307 375
Special Expense Fee 14,400 22,000 15,141 24,200
Truancy Prevention Fund 2,474 3,600 3,606 3,960
Fines 53,174 70,000 76,654 77,000
Impound Fees 0 0 21 0
Warrant Fees - FTA 3,400 3,000 3,639 3,300
Arrest Fees 2,273 3,500 3,354 3,850
LEOSE-Police 50 0 0 0
CTVOC - Police 8 0 0 0
Traffic Code 501 1,500 712 1,650
Civil Justice Fee 1 5 0 0
Defensive Driving Fee 230 1,000 267 1,100
Cash Bonds Court 500 0 (800) 0
Time Payment Local 565 700 400 770
Municipal Service Bureau 4,748 5,000 5,602 5,500
Time Payment State 63 100 0 100
Truancy Defensive Fund 32 60 8 66
TLFTA1 400 300 240 330
TLFTA2 300 300 344 330
TLFTA3 192 200 229 220
Total Fines 123,565 170,315 167,051 187,926
Fire & EMS
Fire Denton Co. Interlocal 30,150 30,000 185,662 254,800
EMS Denton Co. Interlocal 212,550 175,000 238,857 179,147
Fire Grant Funding 0 175,000 0 56,000
Emergicon Revenue 524,272 400,000 413,854 396,000
Texas Supplemental Amb 180,430 0 0 0
Emergency Relief Reimbursement 69,429 0 63,162 0
Deployment Reimbursement 0 0 0 100,000
Total Fire & EMS 1,016,831 780,000 901,535 985,947
2023-2024
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Item 6.
GENERAL FUND REVENUES
2022-2023 2024-2025
Actual Budget Estimated Budget
Police and Animal Control
Animal Control Fees 1,135 1,500 207 1,500
Police Fees 2,894 3,000 1,782 3,000
Sanger ISD Resource Officer 34,713 0 0 0
Grant Funding 0 0 0 52,420
Total Police and Animal Control 38,742 4,500 1,989 56,920
Parks & Recreation
Community Center Fees 10,370 7,500 9,280 10,000
Park & Ballfield Revenues 5,770 1,750 6,053 5,000
Special Events 25 3,000 0 0
Church Rental Fees 950 2,500 3,520 2,500
Total Parks and Recreation 17,115 14,750 18,853 17,500
Library
Library Miscellaneous 510 200 471 450
Library Fines 35 60 111 100
Library Copies 2,022 3,000 2,390 3,000
Inter Library loan 957 0 37 900
Library Cards 64 0 23 0
Lost Books 507 350 585 500
Denton Co Interlocal Agreement 13,800 17,400 28,476 17,400
Total Library 17,895 21,010 32,093 22,350
Interest Income 251,838 200,000 324,154 365,000
Interest Income 251,838 200,000 324,154 365,000
2023-2024
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Item 6.
GENERAL FUND REVENUES
2022-2023 2024-2025
Actual Budget Estimated Budget
Miscellaneous Income
Rental Income 21,692 22,500 24,959 31,500
Miscellaneous Income 37,041 25,000 284,787 36,000
2023 Tax Notes 2,607,295 0 0 0
Returned Check Fees 35 0 140 0
Event Sponsorships 30,500 17,500 27,799 22,200
Vendor Fees 5,169 4,000 10,353 9,700
Proceeds from Sale of Assets 0 25,000 0 25,000
Insurance Damage Reimbursement 6,105 25,000 (1,796) 25,000
Total Miscellaneous 2,707,837 119,000 346,242 149,400
Total General Fund Revenues 14,645,910 12,911,562 13,502,238 14,441,904
Other Sources
PILOT from Enterprise Fund 95,000 95,000 94,998 95,000
Transfer from Storm Recovery Fund 0 0 0 300,000
Transfer from Debt Service Fund 51,535 51,535 51,534 0
Transfer from Forfeited Property Fund 5,893 0 0 0
Total Transfers 152,428 146,535 146,532 395,000
Total General Fund Revenues/Sources 14,798,338 13,058,097 13,648,770 14,836,904
2023-2024
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Item 6.
GENERAL FUND EXPENDITURES BY CATEGORY AND DEPARTMENT
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Salaries & Benefits 2,890,924$ 2,782,320$ 200,260$ 608,833$ 485,522$ 487,449$ 475,207$ -$ -$ 7,930,515$
Supplies & Materials 124,103 292,350 20,300 44,700 20,260 35,850 95,050 - - 632,613
Maint. & Operations 136,500 127,500 1,250 5,800 343,530 106,250 3,500 - - 724,330
Contract Services 224,970 77,000 - 335,300 163,600 20,600 1,200,000 - 2,021,470
Utilities 18,000 7,200 - 1,000 55,000 18,600 - - - 99,800
Capital Outlay 303,772 370,931 - 47,225 44,000 55,320 - - - 821,248
Debt Service - - - - - - - - - -
Court Costs - - 67,809 - - - - - - 67,809
Grant Expenses 52,420 - - - - 83,821 - - - 136,241
Transfers - - - - - - - - 2,402,878 2,402,878
Total 3,750,689$ 3,657,301$ 289,619$ 1,042,858$ 948,312$ 950,890$ 594,357$ 1,200,000$ 2,402,878$ 14,836,904$
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Department
Police
Fire
Court
Development Services
Streets Parks & Recreation
Library
Solid Waste
Transfers
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
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Item 6.
POLICE
OVERVIEW
The City of Sanger Police Department provides law enforcement services for the City. It is tasked with
upholding and protecting the safety and security of citizens and visitors to the City of Sanger.
Mission Statement
To enhance the quality of life in the City through a proactive and professional level of police service; to maintain a
strong commitment to excellence; to ensure safety through integrity, trust, and accountability; to treat all persons with
respect, dignity, and equality; and to build partnerships with the community to meet current and future challenges.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Provide a safe and prepared City
Maintain excellent, conservative finances while delivering the services desired by its citizens
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Maintain staffing to a level that can provide appropriate police response and significantly reduce overtime.
Many successful outreaches to the community and local social organizations.
Implemented a new RMS/CAD system and electronic ticket writing system.
Acquisition of new T7 Model Tasers, ten sets of Stop sticks pursuit termination spikes, and five heavy shields
for active shooter situations.
GOALS FOR FISCAL YEAR 2024-25
Begin to increase staffing to meet coming needs as city grows.
Start a vehicle purchase plan to maintain an updated and functional fleet, thus reducing maintenance costs
and vehicle downtime.
Begin upgrading mobile data computers (officer laptops).
Research new handheld and in-car radios to upgrade the system; current radios have dead spots throughout
the city.
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Police Chief 1 1 1
Assistant Police Chief 1 0 0
Lieutenant 1 2 2
Sergeant 2 4 4
Detective 2 2 3
Police Officer 11 12 12
Administrative Assistant 1 1 1
Clerk / Property Room Technician 1 1 1
Total Budgeted Positions 20 23 24
*Departmental Performance Measures are included in the Introduction Section of this document.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 1,581,507 2,186,220 2,005,396 2,890,924 704,704 32.23%
Supplies & Materials 95,170 100,512 92,011 124,103 23,591 23.47%
Maintenance & Operations 109,722 99,500 130,450 136,500 37,000 37.19%
Contract Services 220,351 194,420 167,493 224,970 30,550 15.71%
Utilities 6,016 17,100 13,359 18,000 900 5.26%
Grant Expenses - - - 52,420 52,420 -
Capital Expenses 106,299 271,504 271,504 303,772 32,268 11.88%
Total Department Budget 2,119,065 2,869,256 2,680,213 3,750,689 881,433 30.72%
EXPENDITURE BY CATEGORY
-
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2,250,000
2,500,000
2,750,000
3,000,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
77.1%
Salaries & Benefits
3.3%
Supplies & Materials
3.6%
Maintenance & Operations
6.0%
Contract Services
0.5%
Utilities
1.4%
Grant Expenses
Capital Expenses
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Item 6.
FIRE
OVERVIEW
The City of Sanger Fire Department is responsible for all facets of fire suppression and prevention within the
City and surrounding area of the county. It is a combination department made up of paid staff and volunteers.
The fire station is staffed around the clock for rapid response to emergencies. Other duties include rescue,
emergency medical services and public education.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Provide a safe and prepared City
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
The Sanger Fire Dept. has continued to grow not only in response numbers, but has to add additional personnel to our
daily staffing model. We have hired more Texas Commissioned of Fire Protection certified Firefighter, along with
each member also being a Texas Department of State Health Service Certificated Paramedic. While not only
maintaining an exceptional response time along with high quality performance in our own primary response district, the
department performed at the highest level of State wide mutual aid. The Sanger Fire department has deployed
members to incidents all over the State, and worked within the Texas Intrastate Fire Mutual Aid System TIFMAS in Del
Rio, TX., The Texas Task Force 2 flooding response, and the Texas A&M Forest Service TFS with the largest wild
fires in Texas history, back in February of 2024.
We have our temporary fire station being delivered sometime in August 2024. Once it is delivered and final set up is
completed, we will be transiting all of our emergency responses to the new location. This will be the first time the
Sanger Fire Department has not responded from our originally volunteer built station since 1988.
GOALS FOR FISCAL YEAR 2024-25
The Cities first ever Aerial Apparatus will be arriving in the last quarter of 2024. In preparation for the arrival of the
specialty type of apparatus, all of our current Sanger Fire personnel have now attended both the Aerial apparatus
course and the Driver Operator course. Each member now has obtained the State Certification for both positions. We
have also sent our members to the Fire Officer I & II course to further the education in the Fire Service.
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Fire Chief (Full-time) 1 1 1
Assistant Fire Chief 1 1 1
Fire Marshall/Inspector 1 1 1
Lieutenant 3 3 3
Firefighter/Paramedic 13 13 13
Firefighter/Paramedic (funded by SAFER) 0 0 6
Administrative Assistant 1 1 1
Firefighter/Paramedic (Part-time) 6 6 6
Total Budgeted Positions 26 26 32
*Departmental Performance Measures are included in the Introduction Section of this document.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 1,631,526 2,327,210 2,417,333 2,782,320 455,110 19.56%
Supplies & Materials 115,846 193,850 167,406 292,350 98,500 50.81%
Maintenance & Operations 99,890 122,500 122,689 127,500 5,000 4.08%
Contract Services 126,763 86,500 85,933 77,000 (9,500) -10.98%
Utilities 2,743 7,200 2,744 7,200 - 0.00%
Capital Expenses 92,827 571,145 176,880 370,931 (200,214) -35.05%
Grant Expenses 11,905 56,000 33,750 - (56,000) -100.00%
Total 2,081,500 3,364,405 3,006,735 3,657,301 292,896 8.71%
EXPENDITURE BY CATEGORY
-
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2,250,000
2,500,000
2,750,000
3,000,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Grant Expenses
EXPENDITURE ALLOCATION
76.1%
Salaries & Benefits
8.0%
Supplies & Materials
3.5%
Maintenance & Operations
2.1%
Contract Services
0.2%
Utilities
10.1%
Capital Expenses
0.0%
Grant Expenses
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Item 6.
MUNICIPAL COURT
OVERVIEW
The City of Sanger Municipal Court is responsible for the adjudication of criminal matters arising from events
occurring within the City. The Municipal Court tracks and collects fines and warrants, holds court to adjudicate cases
and renders fines to the appropriate state agency.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve staff efficiency through the use of technology and training
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
The Court Clerk and Deputy Court Clerk both maintained their certifications by continuing educations hours.
The Deputy Court Clerk is certified as a Municipal Court Clerk II, and the Court Clerk is certified as a
Municipal Court Clerk.
The Court went live with new automated ticket writers
Case resolution bundle
GOALS FOR FISCAL YEAR 2024-25
Become a paper light court
Fill a Marshall/Bailiff position.
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Court Clerk 1 1 1
Deputy Court Clerk 1 1 1
Municipal Judge (Part-Time) 2 2 2
Total Budgeted Positions 4 4 4
*Departmental Performance Measures are included in the Introduction Section of this document.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 162,779 179,660 177,691 200,260 20,600 11.47%
Supplies & Materials 18,070 19,500 16,641 20,300 800 4.10%
Maintenance & Operations - 1,250 1,168 1,250 - 0.00%
Contract Services 2,435 5,000 - - (5,000) -100.00%
Court Costs 49,234 62,389 57,782 67,809 5,420 8.69%
Capital Outlay 3,366 - - - - -
Debt Service 5,945 - - - - -
Total 241,829 267,799 253,282 289,619 21,820 8.15%
EXPENDITURE BY CATEGORY
-
30,000
60,000
90,000
120,000
150,000
180,000
210,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Court Costs
Capital Outlay
Debt Service
EXPENDITURE ALLOCATION
69.1%, Salaries & Benefits
7.0%, Supplies & Materials
0.4%, Maintenance &
Operations
0.0%, Contract Services
23.4%, Court Costs
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Item 6.
DEVELOPMENT
SERVICES
OVERVIEW
The City of Sanger Development Services Department issues business related permits and provides inspection
services for both new and existing construction. Development Services also reviews and approves construction
plans and documents and works with builders and property owners on development issues. Development Services is
also responsible for planning and zoning and provides support for the planning and zoning commission. Development
Services maintains the comprehensive master plan, zoning maps and city limits maps and files the necessary
documents with the County.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Provide a safe and prepared City
Promote economic development and a diversified economy
Improve the visual appearance of Sanger
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Ordinance rewrite in legal review (Subdivision, Sign, & Zoning
Housing Study – passed by Council
Roadway Impact Fee Study – In Committee review
GOALS FOR FISCAL YEAR 2024-25
Complete Ordinance approval
Complete Roadway Impact Fee approval
Look into a Downtown Master Plan
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Development Service Director 1 1 1
Building Inspector 1 1 1
Code Enforcement Officer 1 1 1
Chief Building Official 0 1 1
Planning Technician 0 1 1
Administrative Assistant I 0 1 1
Planner 1 0 0
Plans Examiner 1 0 0
Permit Technician 1 0 0
Total Budgeted Positions 6 6 6
*Departmental Performance Measures are included in the Introduction Section of this document.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 370,226 532,170 457,675 608,833 76,663 14.41%
Supplies & Materials 27,157 43,000 31,463 44,700 1,700 3.95%
Maintenance & Operations 2,458 5,800 2,618 5,800 - 0.00%
Contract Services 308,862 260,300 241,335 335,300 75,000 28.81%
Utilities 396 600 396 1,000 400 66.67%
Capital Expenses 6,138 - - 47,225 47,225 -
Total 715,237 841,870 733,487 1,042,858 200,988 23.87%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
550,000
600,000
650,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
58.4%
Salaries & Benefits
4.3%
Supplies & Materials
0.6%
Maintenance & Operations
32.2%
Contract Services
0.1%
Utilities
4.5%
Capital Expenses
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Item 6.
STREETS
OVERVIEW
The City of Sanger Street Department is responsible for maintaining the roads, streets, alleys, sidewalks and
right of ways in the City of Sanger. They also maintain street signs. The Street Department serves as the liaison
with contractors building new streets or rehabilitating old streets.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Provide a safe and prepared City
Improve Sanger’s basic infrastructure
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Rebuilt subgrade and resurfaced 19 linear blocks of streets
Installed service driveways at 3 well sites
Cleaned fence lines of trees at Acker and Cowling well sites
Installed new handicap-accessible parking at the historic churc
GOALS FOR FISCAL YEAR 2024-25
Rebuild subgrade and resurface Duck Creek Rd. in between I-35 service road and N. Tejas, Fairfield Drive, Brook Glen
Drive, Rising Star Lane, Brooke Drive, Benjamin Drive, and Lainey Drive
Maintain Marion Road and Belz Road until they can be rebuilt
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Streets Superintendent 1 1 1
Foreman 0 0 1
Utility Worker 4 4 4
Total Budgeted Positions 5 5 6
*Departmental Performance Measures are included in the Introduction Section of this document.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 225,153 364,740 275,182 485,522 120,782 33.11%
Supplies & Materials 4,189 13,673 8,574 20,260 6,587 48.18%
Maintenance & Operations 252,921 233,000 230,000 343,530 110,530 47.44%
Utilities 44,442 54,127 26,747 55,000 873 1.61%
Capital Outlay 140,933 216,378 216,378 44,000 (172,378) -79.67%
Debt Service 58,071 51,535 51,535 - (51,535) -100.00%
Total 725,709 933,453 808,416 948,312 14,859 1.59%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Utilities
Capital Outlay
Debt Service
EXPENDITURE ALLOCATION
51.2%
Salaries & Benefits
2.1%
Supplies & Materials
36.2%
Maintenance & Operations
5.8%
Utilities
4.6%
Capital Outlay
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Item 6.
PARKS & RECREATION
OVERVIEW
The City of Sanger Parks Department is responsible for the maintenance operations associated with all City
Park and Facilities. The Parks department is also responsible for all building maintenance operations throughout the
organization. The Parks Department is responsible for the brush removal program and vector control operations.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve the visual appearance of Sanger
Promote cultural and recreational opportunities for locals and tourists
Improve staff efficiency through the use of technology and training
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Completion of the new Downtown Park Conceptual Renderings.
New security system at Switzer Park and Porter Park.
New backstop padding on the fields at Porter Park.
Sandblasted and painted the restrooms at Railroad Park and Switzer Park.
GOALS FOR FISCAL YEAR 2024-25
Complete the Porter Park Phase II Conceptual Renderings.
Complete the Porter Park Pond issues.
Work with the Sanger Girl Scouts and Lions Club to install a new playground at Switzer Park.
Start the renovation of the Railroad Park Ballfields
Continue upgrading our current park system
BUDGETED PERSONNEL SCHEDULE
Functions of the Facilities Department are handled by personnel in the Parks Department. Ten percent of salaries and benefits
from Parks Department personnel are allocated to the Facilities Department.
Position Title 2022-23 2023-24 2024-25
Parks & Recreation Director 0.9 0.9 0.9
Public Works Director 0 0 0
Recreation Coordinator 1 1 1
Crew Leader 0.9 0.9 0.9
Grounds Maintenance Worker 3.6 3.6 3.6
Total Budgeted Positions 6.4 6.4 6.4
*Departmental Performance Measures are included in the Introduction Section of this document.
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Item 6.
DEPARTMENTAL EXPENDITURES
2022-2023 2024-2025
Category Actual Budget Estimtaed Budget Difference % Change
Salaries & Benefits 378,781 457,060 355,187 487,449 30,389 6.65%
Supplies & Materials 22,694 37,100 34,698 35,850 (1,250) -3.37%
Maintenance & Operations 116,356 243,291 142,680 106,250 (137,041) -56.33%
Contract Services 156,788 164,300 116,466 163,600 (700) -0.43%
Utilities 17,490 18,600 17,027 18,600 - 0.00%
Grant Expenses - - - 83,821 83,821 -
Capital Expenses 3,105 228,722 228,722 55,320 (173,402) -75.81%
Total 695,214 1,149,073 894,780 950,890 (198,183) -17.25%
2023-2024
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
2022-2023 2023-2024 2024-2025
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
51.3%
Salaries & Benefits
3.8%
Supplies & Materials
11.2%
Maintenance & Operations
17.2%
Contract Services
2.0%
Utilities
8.8%
Grant Expenses
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Item 6.
LIBRARY
OVERVIEW
The City of Sanger Library provides written, audio and video materials for loan to the public. The library also
provides computer and internet access free of charge. Librarians assist customers with researching a wide range of
subjects. The Library also provides a wide range of educational programs to both adults and children.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Promote cultural and recreational opportunities for locals and tourists
Maintain excellent, conservative finances while delivering the services desired by its citizens
Promote economic development and a diversified economy
Improve the visual appearance of Sanger
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Recipient of the Texas Municipal Library Directors Association Achievement of Excellence in Libraries Award
for 2023. Of the 545 public libraries in Texas, only 84 received this award in 2023
Added additional programming to our regular schedule for children, teens, and adults! We increased our
program offerings by at least 50% and have seen a steady increase in visits, circulation, and program
participation
We celebrated our annual City-wide Art Exhibition and contest with 63 artists and 98 pieces of artwork,
compared to 2023, when we had 28 artists and 34 pieces of artwork.
GOALS FOR FISCAL YEAR 2024-25
Identify former library users (expired cards) and create a marketing effort to welcome back former library
users to the library. Aim to welcome back at least 10% of the total former library users (expired cards)
Apply for and be awarded a grant for an outreach vehicle or other technology to support library engagement
in our community for the 2024 -2025 fiscal year
Increase engagement among the 20 – 50 year adult age groups. 15% increase in total attendance and 10%
increase in total number of programs
Create a procedure manual for all library employees detailing all aspects of library services by February 2025
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Library Director 1 1 1
Librarian 1 1 0
Children's Library Assistant 1 1 0
Technical Services Specialist 0 0 1
Library Program & Data Support Specialist 0 0 1
Library Assistant 1 1 2
Library Assistant (Part-Time) 2 3 3
Total Budgeted Positions 6 7 8
*Departmental Performance Measures are included in the Introduction Section of this document.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 284,627 339,380 328,537 475,207 135,827 40.02%
Supplies & Materials 41,892 51,780 50,000 95,050 43,270 83.57%
Maintenance & Operations 3,693 8,143 7,500 3,500 (4,643) -57.02%
Contract Services 4,685 7,100 7,100 20,600 13,500 190.14%
Capital Expenses 17,567 - - - - -
Total 352,464 406,403 393,137 594,357 187,954 46.25%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Capital Expenses
EXPENDITURE ALLOCATION
80.0%
Salaries & Benefits
16.0%
Supplies & Materials
0.6%
Maintenance & Operations
3.5%
Contract Services
Capital Expenses
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Item 6.
SOLID WASTE
OVERVIEW
The City contracts with Republic Services for solid waste services in the City of Sanger. Republic is responsible
for providing residential and commercial waste management services to the businesses, schools, and residents of
Sanger.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain excellent, conservative finances while delivering the services desired by its citizens
Provide a safe and prepared City
No personnel are budgeted in this department.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Contract Services 1,118,687 1,250,000 1,141,656 1,200,000 (50,000) -4.00%
Total Solid Waste 1,118,687 1,250,000 1,141,656 1,200,000 (50,000) -4.00%
EXPENDITURE BY CATEGORY
-
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Contract Services
EXPENDITURE ALLOCATION
100.0%
Contract Services
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Item 6.
TRANSFERS
OVERVIEW
The City transfers between funds in order to properly account for revenues and expenses.
No personnel are budgeted in this department.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Transfer to CIP Fund - 167,510 167,510 457,194 289,684 172.94%
Transfer to Storm Recovery 300,000 - - - - -
Transfer to Ent Cap Projects - - 2,101,150 - - -
Transfer to Internal Service 1,263,041 1,852,815 1,263,041 1,945,684 92,869 5.01%
Total 1,563,041 2,020,325 3,531,701 2,402,878 382,553 18.94%
EXPENDITURE BY CATEGORY
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Transfer to CIP Fund
Transfer to Storm Recovery
Transfer to Ent Cap Projects
Transfer to Internal Service
EXPENDITURE ALLOCATION
19.0%
Transfer to CIP Fund 81.0%
Transfer to Internal Service
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The City of Sanger, Texas 2024-2025 Official Budget Page 95 146
Item 6.
DEBT SERVICE FUND
OVERVIEW
The Debt Service Fund accounts for the receipt of funds from a tax levy and other sources for the accumulation of
funds to meet the principal and interest obligations on General Fund Obligations.
The City Charter of the City of Sanger, Texas, does not provide a debt limit. Under the provision of State law (Article
XI, Section 5, of the State of Texas Constitution), the maximum tax rate is limited to $2.50 per $100 assessed valuation.
For 2023-24, the City’s adopted tax rate was $0.560957 per $100 assessed valuation for maintenance and operations
plus $0.128790 per $100 assessed valuation for debt service, equaling $0.689747, which is well below the maximum
rates allowed by law. For 2024-25, a tax rate of $0.689747 is proposed once again.
The basis of accounting for the Debt Service Fund for both financial reporting and budgeting is the modified accrual
basis.
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Item 6.
DEBT SERVICE FUND BUDGET SUMMARY
Property Tax
99%
Interest
1%
DEBT SERVICE FUND REVENUES
Debt Service
100%
DEBT SERVICE FUND EXPENDITURES
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Item 6.
DEBT SERVICE FUND BUDGET SUMMARY
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 461,401 402,464 402,464 447,300
Revenues
Property Taxes 155,090 1,664,441 1,664,441 1,659,557
Interest Income 48,960 25,000 11,177 12,000
Total General Fund Revenues 204,050 1,689,441 1,675,618 1,671,557
Other Sources
Transfers In 217,013 180,000 270,000 180,000
Total Other Sources 217,013 180,000 270,000 180,000
Total Revenues/Sources 421,063 1,869,441 1,945,618 1,851,557
Expenditures
Debt Service 428,465 1,849,247 1,849,247 1,849,252
Total Expenditures 428,465 1,849,247 1,849,247 1,849,252
Other Uses
Transfers Out 51,535 51,535 51,535 -
Total Other Uses 51,535 51,535 51,535 -
Total Expenses/Uses 480,000 1,900,782 1,900,782 1,849,252
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 402,464 371,123 447,300 449,605
(58,937) (31,341) 44,836 2,305
2023-2024
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Item 6.
DEBT SERVICE FUND EXPENDITURES
2022-2023 2024-2025
Actual Budget Estimated Budget
Co 2007 Principal 37,400 37,400 37,400 39,100
Co 2007 Interest 8,826 7,180 7,180 5,536
Co 2013 Principal 24,000 - - -
Co 2013 Interest 720 - - -
Refunding 2019 Principal 220,000 225,000 225,000 235,000
Refunding 2019 Interest 32,100 23,300 23,300 14,300
2021 GO Refunding Principal 6,600 31,200 31,200 30,600
2021 GO Refunding Interest 5,158 5,135 5,135 4,956
2023 Tax Note Principal - 646,000 646,000 670,000
2023 Tax Note Interest 92,661 175,455 175,455 151,109
CO 2023C Principal - 160,000 160,000 155,000
CO 2023C Interest - 537,327 537,327 542,401
Bond Administration Fees 1,000 1,250 1,250 1,250
Total Debt Payments 428,465$ 1,849,247$ 1,849,247$ 1,849,252$
74-Transfers
Transfer To General Fund 51,535 51,535 51,535 -
Total 74-Transfers 51,535 51,535 51,535 -
Total Debt Service 480,000 1,900,782 1,900,782 1,849,252
2023-2024
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Item 6.
DEBT SERVICE FUND REQUIREMENTS BY YEAR
Fiscal Year Principal Interest Total
2025 1,129,700 718,301 1,848,001
2026 1,178,700 673,771 1,852,471
2027 968,000 632,369 1,600,369
2028 960,800 594,446 1,555,246
2029 1,000,000 556,915 1,556,915
2030 1,039,000 517,524 1,556,524
2031 239,200 491,977 731,177
2032 254,800 481,049 735,849
2033 264,800 469,319 734,119
2034 240,000 457,078 697,078
2035 255,000 444,237 699,237
2036 265,000 430,595 695,595
2037 280,000 416,418 696,418
2038 295,000 401,438 696,438
2039 310,000 385,655 695,655
2040 330,000 368,756 698,756
2041 345,000 350,775 695,775
2042 356,000 331,973 687,973
2043 385,000 312,080 697,080
2044 405,000 291,098 696,098
2045 430,000 268,620 698,620
2046 455,000 244,755 699,755
2047 480,000 219,503 699,503
2048 505,000 192,862 697,862
2049 530,000 164,835 694,835
2050 560,000 135,420 695,420
2051 595,000 104,340 699,340
2052 625,000 71,318 696,318
2053 669,000 36,630 705,630
Total 15,350,000 10,764,057 26,114,057
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Item 6.
C.O., Series 2007
137,094
1%
G.O. Refunding Bonds, Series 2019
499,200
2%
C.O., Series 2021B
323,614
1%
Limited Tax Notes, Series 2023A
4,927,141
19%
Certificates of Obligation, Series 2023C
20,227,008
77%
Total Debt Service Fund Debt by Obligation
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
20
2
5
20
2
7
20
2
9
20
3
1
20
3
3
20
3
5
20
3
7
20
3
9
20
4
1
20
4
3
20
4
5
20
4
7
20
4
9
20
5
1
20
5
3
Debt Service Fund Annual Debt Service Requirements
Interest
Principal
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Item 6.
ENTERPRISE FUND
OVERVIEW
The Enterprise Fund is the financial structure used for the accounting of providing water, sanitary sewer, and electric
services to the residents of the City and for the billing and collection of charges to customers for these services.
The Enterprise Fund receives revenues from the billing of water, wastewater, and electricity, interest income, and other
miscellaneous revenue sources.
The Enterprise Fund includes these departments:
o Water
o Waste Water
o Electric
o Customer Service
o Debt Service
The basis of accounting for the Enterprise Fund for both financial reporting and budgeting is the accrual basis.
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Item 6.
ENTERPRISE FUND BUDGET SUMMARY
Charges for
Services
95%
Fees
1%Interest Income
1%
Miscellaneous
1%
Transfers In
2%
Enterprise Fund Revenues
Salaries & Benefits
14%
Supplies &
Materials
1%
Maintenance &
Operations
51%
Contract Services
4%
Utilities
2%
Capital Expenses
0%
Debt Service
15%Transfers Out
13%
Enterprise Fund Expenditures
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Item 6.
ENTERPRISE FUND BUDGET SUMMARY
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 15,463,996 19,881,229 19,881,229 24,846,923
Revenues
Water 2,402,668 2,565,619 2,608,504 2,952,439
Waste Water 2,577,612 2,955,440 2,893,103 3,044,402
Electric 8,123,536 8,434,353 8,282,017 9,259,319
Penalties and Fees 181,919 210,000 217,171 231,500
Interest Income 96,288 75,000 67,912 122,500
Miscellaneous 117,835 119,000 93,476 149,020
Total Enterprise Fund Revenues 13,499,858 14,359,412 14,162,183 15,759,180
Other Sources
Transfers In 4,375,892 - 4,189,331 300,000
Use of Fund Balance - 1,279,913 - -
Total Other Sources 4,375,892 1,279,913 4,189,331 300,000
Total Revenues/Sources 17,875,750 15,639,325 18,351,514 16,059,180
Expenditures
Salaries & Benefits 1,869,472 2,022,511 1,758,780 2,234,193
Supplies & Materials 113,831 193,008 120,654 219,289
Maintenance & Operations 6,896,325 7,702,424 6,594,134 8,267,186
Contract Services 143,150 483,721 224,871 607,230
Utilities 300,046 305,500 271,659 305,500
Capital Expenses - 716,647 716,647 -
Debt Service 80 2,000 4,115 2,385,099
Total Expenditures 9,322,904 11,425,811 9,690,860 14,018,497
Other Uses
Transfers Out 4,135,613 4,287,487 3,694,960 2,040,683
Total Other Uses 4,135,613 4,287,487 3,694,960 2,040,683
Total Expenses/Uses 13,458,517 15,713,298 13,385,820 16,059,180
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 19,881,229 19,807,256 24,846,923 24,846,923
4,417,233 (73,973) 4,965,694 -
2023-2024
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Item 6.
ENTERPRISE FUND REVENUES
2022-2023 2024-2025
Actual Budget Estimated Budget
Water
Water Billing 2,375,842 2,515,619 2,566,661 2,872,567
Water Meter Revenue 26,826 50,000 41,843 79,872
Total Water 2,402,668 2,565,619 2,608,504 2,952,439
Total Sewer 2,577,612 2,955,440 2,893,103 3,044,402
Electric
Electric Income 7,931,261 8,251,853 8,176,148 9,068,819
Security Lights 53,781 55,000 60,265 62,000
Construction Income 112,087 100,000 14,501 100,000
Pole Contact Fee 19,565 20,000 26,086 20,000
Saw Set Pole Fees 6,180 7,500 4,627 7,500
Meter Bases 662 - 390 1,000
Total Electric 8,123,536 8,434,353 8,282,017 9,259,319
Penalties & Fees
Penalties 126,999 140,000 158,092 165,000
Service Fees 54,920 70,000 59,079 66,500
Total Penalties and Fees 181,919 210,000 217,171 231,500
Total Interest 96,288 75,000 67,912 122,500
Miscellaneous Income 24,178 25,000 5,663 25,000
Credit Card Fees 76,755 82,500 86,860 92,000
Cash Over (Under) 5 - 24 -
Returned Check Fees 1,260 1,500 1,493 2,020
Sale of Capital Assets - 10,000 - 15,000
Insurance Damage Reimbursement 15,637 - (564) 15,000
Total Miscellaneous 117,835 119,000 93,476 149,020
Total Revenues 13,499,858 14,359,412 14,162,183 15,759,180
Transfers
Transfer from Ent Capital Projects 4,375,892 - - -
Transfer from Electric Storm Fund - - - 300,000
Transfer from Ent Debt Service - - 1,302,634 -
Transfer from Enterprise Debt Service Fund - - 2,886,697 -
Use of Fund Balance - 1,279,913 - -
Total Transfers 4,375,892 1,279,913 4,189,331 300,000
Total Enterprise Fund Revenues/Sources 17,875,750 15,639,325 18,351,514 16,059,180
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 105 156
Item 6.
ENTERPRISE FUND 2023-2024 EXPENDITURES BY CATEGORY AND DEPARTMENT
W
a
t
e
r
W
a
s
t
e
W
a
t
e
r
E
l
e
c
t
r
i
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C
u
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t
o
m
e
r
Se
r
v
i
c
e
T
r
a
n
s
f
e
r
s
T
o
t
a
l
Salaries & Benefits 688,273$ 294,117$ 1,017,745$ 234,058$ -$ 2,234,193$
Supplies & Materials 38,150 38,500 77,139 65,500 - 219,289
Maintenance & Operations 1,207,225 442,220 6,445,241 172,500 - 8,267,186
Contract Services 143,735 53,000 410,495 - - 607,230
Utilities 152,100 150,000 3,400 - - 305,500
Capital Outlay - - - - - -
Debt Service - - 7,500 - - 7,500
Transfers - - - 2,040,683 2,040,683
Total 2,229,483$ 977,837$ 7,961,520$ 472,058$ 2,040,683$ 13,681,581$
Ex
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Department
Water
Waste
Water
Electric
Customer
Service
Debt Service
Transfers
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
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Item 6.
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The City of Sanger, Texas 2024-2025 Official Budget Page 107 158
Item 6.
WATER
OVERVIEW
The City of Sanger Water Department is responsible for providing safe drinking water to the citizens of Sanger
by operating and maintaining the city's potable water system providing service to over 2000 customers. The
Department maintains approximately 44 miles of city water mains and 2,750 water meters.
The City of Sanger’s public water system received a "Superior" rating from the TCEQ and extensively test the water
to assure that the system maintains this rating.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve Sanger’s basic infrastructure
Provide a safe and prepared City
Maintain excellent, conservative finances while delivering the services desired by its citizens
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
New AMR water meter system
EPA required entry point PFAS quarterly sampling
Painting Acker EST
Purchased a new high-pressure jetter truck
Made repairs and painted the 300,000-gallon ground storage tanks on Cherry Street
GOALS FOR FISCAL YEAR 2024-25
Replace all commercial water meters
Replace Well #8 flow meter
Install RFD on Well #9
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Water Superintendent 1 1 1
Utility Worker 7 7 7
AMR Technician 1 1 1
Total Budgeted Positions 9 9 9
.
*Departmental Performance Measures are included in the Introduction Section of this document.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 513,978 618,951 448,626 688,273 69,322 11.20%
Supplies & Materials 40,835 41,169 55,514 38,150 (3,019) -7.33%
Maintenance & Operations 586,375 961,812 1,158,526 1,207,225 245,413 25.52%
Contract Services 55,803 140,226 87,956 143,735 3,509 2.50%
Utilities 147,708 152,100 120,005 152,100 - 0.00%
Capital Expenses - 73,974 73,974 - (73,974) -100.00%
Total 1,344,699 1,988,232 1,944,601 2,229,483 241,251 12.13%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
1,100,000
1,200,000
1,300,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
30.9%
Salaries & Benefits
1.7%
Supplies & Materials
54.1%
Maintenance &
Operations
6.4%
Contract Services
6.8%
Utilities
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Item 6.
WASTE WATER
OVERVIEW
The City of Sanger Waste Water Department is responsible for collection of all wastewater and its transmission
to the wastewater treatment plant. This service includes the operation, maintenance, and repair of all sewer lines,
manholes, and lift stations connected to the wastewater collection system.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve Sanger’s basic infrastructure
Provide a safe and prepared City
Maintain excellent, conservative finances while delivering the services desired by its citizens
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Consistently meeting all permit parameters
Increase permit to 1.2 MGD
Plant Operator upgraded his Wastewater license from a class “C” to a class “B”
GOALS FOR FISCAL YEAR 2024-25
Consistently meet all permit parameters
Install additional turbo blower
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
WWTP Superintendent 1 1 1
Plant Operator 2 2 2
Total Budgeted Positions 3 3 3
*Departmental Performance Measures are included in the Introduction Section of this document.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 330,409 273,340 273,000 294,117 20,777 7.60%
Supplies & Materials 34,852 20,700 16,220 38,500 17,800 85.99%
Maintenance & Operations 380,836 424,412 425,000 442,220 17,808 4.20%
Contract Services 12,842 38,000 36,000 53,000 15,000 39.47%
Utilities 150,880 150,000 150,000 150,000 - 0.00%
Capital Expenses - 190,156 190,156 - (190,156) -100.00%
Total 909,819 1,096,608 1,090,376 977,837 (118,771) -10.83%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
EXPENDITURE ALLOCATION
30.1%
Salaries & Benefits
3.9%
Supplies & Materials
45.2%
Maintenance & Operations
5.4%
Contract Services
15.3%
Utilities
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Item 6.
ELECTRIC
OVERVIEW
The City of Sanger Electric Department provides service to over 2000 customers and maintains the electrical
distribution system with the City's Electric service area. Sanger Electric is dedicated to providing fast, reliable and
professional service at the lowest cost possible.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve Sanger’s basic infrastructure
Provide a safe and prepared City
Maintain excellent, conservative finances while delivering the services desired by its citizens
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Power lines relocated for the IH-35 Expansion Project
New Commercial Accounts brought on line (Glen Polk Chevrolet, Auto Zone and Sanger ISD Ag Science
Building)
Having a fully staffed Electric Department
GOALS FOR FISCAL YEAR 2024-25
Getting the Substation Expansion Started
Starting the first phase of the System Upgrade
Apprenticeship Program for the new employees
Budgeted Personnel Schedule
Position Title 2022-23 2023-24 2024-25
Director of Electric Utilities 1 1 1
Foreman 1 1 1
Crew Leader 1 1 1
Line Tech 3 3 3
Electric Tech/Groundman 1 1 1
Administrative Assistant 1 1 1
Total Budgeted Positions 8 8 8
*Departmental Performance Measures are included in the Introduction Section of this document.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 1,022,692 904,920 810,068 1,017,745 112,825 12.47%
Supplies & Materials 38,144 69,639 44,208 77,139 7,500 10.77%
Maintenance & Operations 5,929,114 6,183,700 4,901,713 6,445,241 261,541 4.23%
Contract Services 74,505 305,495 100,915 410,495 105,000 34.37%
Utilities 1,458 3,400 1,654 3,400 - 0.00%
Capital Expenses - 452,517 452,517 - (452,517) -100.00%
Debt Service 80 2,000 4,115 7,500 5,500 275.00%
Total 7,065,993 7,921,671 6,315,190 7,961,520 39,849 0.50%
EXPENDITURE BY CATEGORY
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Expenses
Debt Service
EXPENDITURE ALLOCATION
12.8%
Salaries & Benefits
1.0%
Supplies & Materials
81.0%
Maintenance & Operations
5.2%
Contract Services
0.0%
Utilities
Capital Expenses
0%
Debt Service
0%
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Item 6.
CUSTOMER SERVICE
OVERVIEW
The City of Customer Service Department performs functions of utility billing and customer service to all of
the City’s residential and commercial utility customers. These functions were formerly in the Finance Department,
and the new Customer Service Department was established for the 2023-2024 budget year. Three positions from
Finance were reassigned to the new department.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve staff efficiency through the use of technology and training
Maintain excellent, conservative finances while delivering the services desired by its citizens
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Improved customer ease of connections and disconnects by implementing Docusign and online payment
portal through CivicPlus.
Reduce water waste and increase customer satisfaction by starting leak notifications to customers.
Increased billing accuracy through AMI billing.
GOALS FOR FISCAL YEAR 2024-25
Update the billing cycles to a week apart to streamline processes.
Move read date closer to bill date to reduce unbilled usage.
Promote self-service and efficiency through the release of the AMI customer portal.
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Customer Service Manager 0 1 1
Customer Service Representative 0 2 2
Total Budgeted Positions 0 3 3
*Departmental Performance Measures are included in the Introduction Section of this document.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 2,393 225,300 227,086 234,058 8,758 3.89%
Supplies & Materials - 61,500 4,712 65,500 4,000 6.50%
Maintenance & Operations - 132,500 108,895 172,500 40,000 30.19%
Total 2,393 419,300 340,693 472,058 52,758 12.58%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
EXPENDITURE ALLOCATION
49.6%
Salaries & Benefits
13.9%
Supplies & Materials
36.5%
Maintenance & Operations
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Item 6.
DEBT SERVICE
OVERVIEW
Debt Service pays principal, interest, and bond fees on the City’s Enterprise Fund Debt.
The Enterprise Debt Service Fund was established several years ago with the intention of creating a more efficient accounting
system for Enterprise Fund debt, similar to the General Debt Fund. However, in practice, this has proven to be highly inefficient.
The full accrual accounting method for the Enterprise Fund has resulted in numerous entries and transfers between the two
funds, rendering the process counterproductive. Therefore, starting October 1, 2021, the fund is being reintegrated into the
Enterprise Fund as it was previously.
No personnel are budgeted in this department.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
2007 CO Principal - - - 75,900 75,900 -
2007 CO Interest - - - 10,745 10,745 -
2015 CO Principal - - - 300,000 300,000 -
2015 CO Interest - - - 151,900 151,900 -
2017 CO Principal - - - 115,000 115,000 -
2017 CO Interest - - - 357,600 357,600 -
2021 GO Refunding Principal - - - 345,000 345,000 -
2021 GO Refunding Interest - - - 541,150 541,150 -
2021 CO Principal - - - 224,400 224,400 -
2021 CO Interest - - - 36,348 36,348 -
2023B CO Interest - - - 217,056 217,056 -
Bond Administration Fees - - - 2,500 2,500 -
Total - - - 2,377,599 2,377,599 -
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Co 2007 Principal
Co 2007 Interest
Co 2013 Interest
2015 CO Principal
2015 CO Interest
2017 CO Principal
2017 CO Interest
2021 GO Refunding Principal
2021 GO Refunding Interest
2021 CO Principal
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Item 6.
ENTERPRISE DEBT SERVICE REQUIREMENTS BY YEAR
Fiscal Year Principal Interest Total
2025 1,060,300 1,314,798 2,375,098
2026 1,131,300 1,288,857 2,420,157
2027 1,169,000 1,260,315 2,429,315
2028 1,243,200 1,223,852 2,467,052
2029 1,302,000 1,182,616 2,484,616
2030 1,342,000 1,138,381 2,480,381
2031 1,540,800 1,091,917 2,632,717
2032 1,660,200 1,036,638 2,696,838
2033 1,740,200 974,398 2,714,598
2034 1,860,000 908,869 2,768,869
2035 1,950,000 833,712 2,783,712
2036 2,070,000 754,850 2,824,850
2037 2,150,000 683,556 2,833,556
2038 1,800,000 599,806 2,399,806
2039 1,855,000 542,206 2,397,206
2040 1,910,000 482,756 2,392,756
2041 1,970,000 423,506 2,393,506
2042 2,035,000 362,356 2,397,356
2043 2,095,000 299,156 2,394,156
2044 2,160,000 234,106 2,394,106
2045 2,230,000 167,006 2,397,006
2046 370,000 97,706 467,706
2047 260,000 84,106 344,106
2048 270,000 73,706 343,706
2049 280,000 62,906 342,906
2050 295,000 51,356 346,356
2051 305,000 39,188 344,188
2052 315,000 26,606 341,606
2053 330,000 13,613 343,613
Total 38,699,000 17,252,844 55,951,844 P
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Item 6.
C.O., Series 2007
266,126
0%
C.O., Series 2015
5,419,925
10%
C.O., Series 2017
12,162,200
22%
C.O., Series 2021A
26,511,050
47%
C.O., Series 2021B
2,373,180
4%
C.O., Series 2023B
9,219,363
17%
Total Enterprise Debt Service Debt by Obligation
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
202
5
202
7
20
2
9
20
3
1
20
3
3
20
3
5
20
3
7
20
3
9
20
4
1
20
4
3
20
4
5
20
4
7
20
4
9
20
5
1
20
5
3
Enterprise Debt Service Annual Debt Service Requirements
Interest
Principal
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Item 6.
TRANSFERS
OVERVIEW
The City transfers between funds in order to properly account for revenues and expenses.
No personnel are budgeted in this department.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Transfer to Debt Service 2,158,000 2,339,672 2,339,672 - (2,339,672) -100.00%
Transfer - PILOT 83,052 95,000 95,000 95,000 - 0.00%
Transfer to Internal Service 1,894,561 1,852,815 1,260,288 1,945,683 92,868 5.01%
Total 4,135,613 4,287,487 3,694,960 2,040,683 (2,246,804) -52.40%
EXPENDITURE BY CATEGORY
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Transfer to Debt Service
Transfer - PILOT
Transfer to Internal Service
EXPENDITURE ALLOCATION
4.7%
Transfer - PILOT
95.3%
Transfer to Internal Service
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Item 6.
ENTERPRISE DEBT
SERVICE FUND
OVERVIEW
The Enterprise Debt Service Fund was established several years ago with the intention of creating a more efficient accounting
system for Enterprise Fund debt, similar to the General Debt Fund. However, in practice, this has proven to be highly inefficient.
The full accrual accounting method for the Enterprise Fund has resulted in numerous entries and transfers between the two
funds, rendering the process counterproductive. Therefore, starting October 1, 2021, the fund is being reintegrated into the
Enterprise Fund as it was previously.
Prior year activity is presented here for the sake of continuity and consistency.
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Item 6.
ENTERPRISE DEBT SERVICE FUND BUDGET SUMMARY
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 1,865,486 2,896,509 2,896,509 -
Other Sources
Interest 28,283 25,000 15,188 -
Transfers In 2,158,000 2,339,672 2,339,672 -
Total Other Sources 2,186,283 2,364,672 2,354,860 -
Expenditures
Debt Service 1,155,260 2,364,672 2,364,672 -
Transfers Out to Enterprise Fund - - 2,886,697
Total Expenditures 1,155,260 2,364,672 5,251,369 -
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 2,896,509 2,896,509 - -
1,031,023 - (2,896,509) -
2023-2024
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Item 6.
ENTERPRISE DEBT SERVICE FUND EXPENDITURES
2022-2023 2024-2025
Actual Budget Estimated Budget
Co 2007 Principal - 72,600 72,600 -
Co 2007 Interest 17,134 13,940 13,940 -
Co 2013 Principal 5,280 - - -
Co 2013 Interest - 290,000 290,000 -
2015 CO Principal 169,375 160,750 160,750 -
2015 CO Interest - 115,000 115,000 -
2017 CO Principal 364,050 361,050 361,050 -
2017 CO Interest - 228,800 228,800 -
2021 GO Refunding Principal 37,821 37,652 37,652 -
2021 GO Refunding Interest - 320,000 320,000 -
2021 CO Principal 559,600 550,750 550,750 -
2021 CO Interest - - - -
2023B CO Interest - 211,630 211,630 -
Bond Administration Fees 2,000 2,500 2,500 -
Total Debt Service 1,155,260 2,364,672 2,364,672 -
2023-2024
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Item 6.
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Item 6.
INTERNAL SERVICE FUND
OVERVIEW
Revenues and expenses related to services provided to organizations inside the City on a cost reimbursement basis
are accounted for in an Internal Service Fund. The City’s Internal Service Fund was set up to provide administrative
support services to other city Funds.
The Internal Service Fund receives revenues from transfers from the General Fund and the Enterprise Fund.
The Internal Service Fund includes these departments:
o City Council
o Administration
o City Secretary
o Legal
o Public Works Administration
o Finance
o Human Resources
o Marketing
o Facilities
o Non-Departmental
The basis of accounting for the Internal Service Fund for both financial reporting and budgeting is the modified accrual
basis.
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Item 6.
INTERNAL SERVICE FUND BUDGET SUMMARY
Transfers In
100%
Internal Service Fund Revenues
Salaries & Benefits
52%
Supplies &
Materials
21%
Maintenance & Operations
2%Contract Services
21%
Utilities
4%
Capital Expenses
0%
Internal Service Fund Expenditures
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Item 6.
INTERNAL SERVICE FUND BUDGET SUMMARY
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance - (214,232) (214,232) -
Revenues
Transfers from Enterprise Fund 1,894,561 1,859,095 1,764,287 1,945,684
Transfers from General Fund 1,263,041 1,859,094 1,764,287 1,945,683
Transfers from 4A 15,000 15,000 15,000 15,000
Transfers from 4B 15,000 15,000 15,000 15,000
Total Internal Service Fund Revenues 3,187,602 3,748,189 3,558,574 3,921,367
Expenditures
Salaries & Benefits 1,946,085 1,754,280 1,719,699 2,025,304
Supplies & Materials 448,782 704,983 583,063 801,690
Maintenance & Operations 56,029 105,000 82,772 92,500
Contract Services 785,599 1,028,396 786,404 822,000
Utilities 146,517 152,200 154,099 169,873
Capital Expenses 18,700 3,280 18,243 10,000
Debt Service 122 50 62 -
Total Expenditures 3,401,834 3,748,189 3,344,342 3,921,367
Excess of Revenues over Expenditures (214,232) - 214,232 -
Ending Fund Balance (214,232) (214,232) - -
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 128 179
Item 6.
INTERNAL SERVICE FUND 2023-2024 EXPENDITURES BY CATEGORY AND DEPARTMENT
C
i
t
y
C
o
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c
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A
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C
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y
L
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k
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i
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F
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N
o
n
-
De
p
a
r
t
m
e
n
t
a
l
T
o
t
a
l
Salaries & Benefits -$ 333,863$ 139,662$ 217,397$ 434,628$ 460,620$ 240,208$ 153,744$ 45,182$ -$ 2,025,304$
Supplies & Materials 20,800 41,000 56,800 11,840 15,300 74,750 77,200 445,600 20,400 38,000 801,690
Maintenance & Operations - 10,000 - - 1,500 - - 1,500 70,000 9,500 92,500
Contract Services 49,500 12,000 16,000 53,500 88,000 - 63,000 35,000 67,500 437,500 822,000
Utilities 1,000 436 437 - 168,000 - 169,873
Capital Outlay - 10,000 - 10,000
Total 70,300$ 397,863$ 212,898$ 282,737$ 539,428$ 535,370$ 380,845$ 635,844$ 381,082$ 485,000$ 3,921,367$
Ex
p
e
n
d
i
t
u
r
e
C
a
t
e
g
o
r
y
Department
City
Council
Administration
City
Secretary
Legal
Public
Works Finance
Human
Resources
Marketing
Facilities
Non -
Departmental
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
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The City of Sanger, Texas 2024-2025 Official Budget Page 129 180
Item 6.
CITY COUNCIL
OVERVIEW
The City of Sanger City Council is elected by the people and is responsible for setting general policy and
direction for city government. The Council's budget includes funds to pay for items such as audit services and City
elections.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS
Improve staff efficiency through the use of technology and training
Maintain excellent, conservative finances while delivering the services desired by its citizens
Improve Sanger’s basic infrastructure
Improve the visual appearance of Sanger
Promote economic development and a diversified economy
Provide a safe and prepared City
Promote cultural and recreational opportunities for locals and tourists
No personnel are budgeted in this department.
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The City of Sanger, Texas 2024-2025 Official Budget Page 130 181
Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Supplies & Materials 7,341 15,200 10,000 20,800 5,600 36.84%
Contract Services 35,932 44,750 44,750 49,500 4,750 10.61%
Total 43,273 59,950 54,750 70,300 10,350 17.26%
EXPENDITURE BY CATEGORY
-
10,000
20,000
30,000
40,000
50,000
60,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Supplies & Materials
Contract Services
EXPENDITURE ALLOCATION
29.6%
Supplies & Materials
70.4%
Contract Services
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The City of Sanger, Texas 2024-2025 Official Budget Page 131 182
Item 6.
ADMINISTRATION
OVERVIEW
The City of Sanger Administration Department is responsible for the daily operations of all aspects of city
government. Administration includes the office of City Manager. Administration is responsible for the day-to-day
general governmental administration of the City including directing, coordinating, and reviewing operations in the
implementation of policy directive provided by Sanger’s Mayor and City Council.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS
Improve staff efficiency through the use of technology and training
Maintain excellent, conservative finances while delivering the services desired by its citizens
Improve Sanger’s basic infrastructure
Improve the visual appearance of Sanger
Promote economic development and a diversified economy
Provide a safe and prepared City
Promote cultural and recreational opportunities for locals and tourists
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
City Manager 1 1 1
Executive Assistant 0 0 1
Assistant City Manager 1 1 0
Total Budgeted Positions 2 2 2
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The City of Sanger, Texas 2024-2025 Official Budget Page 132 183
Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 469,337 400,090 390,713 333,863 (66,227) -16.55%
Supplies & Materials 8,375 34,000 26,831 41,000 7,000 20.59%
Maintenance & Operations - 10,000 - 10,000 - 0.00%
Contract Services - 12,000 - 12,000 - 0.00%
Utilities 472 1,000 923 1,000 - 0.00%
Total 478,184 457,090 418,467 397,863 (59,227) -12.96%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
EXPENDITURE ALLOCATION
83.9%
Salaries & Benefits
10.3%
Supplies & Materials
2.5%
Maintenance & Operations
3.0%
Contract Services
0.3%
Utilities
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The City of Sanger, Texas 2024-2025 Official Budget Page 133 184
Item 6.
CITY SECRETARY
OVERVIEW
The City of Sanger City Secretary Department is responsible for implementing policies and procedures for
disseminating information to the Sanger City Council, City staff, and citizens of Sanger. The City Secretary's
core services include elections, preparing City Council meeting packets and meeting minutes, records management,
processing Public Information Act requests, and maintaining the City’s Code of Ordinances.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve staff efficiency through the use of technology and training
Maintain excellent, conservative finances while delivering the services desired by its citizens
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Manage the May 2024 General Election
Created Campaign Finance page pursuant to the Election Code requirements
Informed citizens of the Laserfiche Public Records search portal
Upgrade of JustFOIA, including the addition of a new request form for Police records
Fleet management Laserfiche workflow
Recertify the City Secretary’s professional designation of Texas Registered Municipal Clerk
GOALS FOR FISCAL YEAR 2024-25
Manage the May 2025 General Election
Implement Board Management Software
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
City Secretary 1 1 1
Total Budgeted Positions 1 1 1
*Departmental Performance Measures are included in the Introduction Section of this document.
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The City of Sanger, Texas 2024-2025 Official Budget Page 134 185
Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 119,476 123,180 122,844 139,662 16,482 13.38%
Supplies & Materials 31,519 101,700 59,285 56,800 (44,900) -44.15%
Contract Services 1,224 10,000 2,633 16,000 6,000 60.00%
Utilities 0 600 450 436 -164 -0.273333
Total 152,219 235,480 185,212 212,898 (22,418) -9.52%
EXPENDITURE BY CATEGORY
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2022-23 Actual 2023-24 Budget 2023-24
Estimtaed
2024-25 Budget
Salaries & Benefits
Supplies & Materials
Contract Services
Utilities
EXPENDITURE ALLOCATION
65.6%
Salaries & Benefits
26.7%
Supplies & Materials 7.5%
Contract Services
0.2%
Utilities
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The City of Sanger, Texas 2024-2025 Official Budget Page 135 186
Item 6.
LEGAL
OVERVIEW
The City of Sanger Legal Department is responsible for providing legal support for operations of the city on
matters including litigation support, contract negotiation, and municipal court
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS
Improve staff efficiency through the use of technology and training
Maintain excellent, conservative finances while delivering the services desired by its citizens
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
City Attorney 1 1 1
Total Budgeted Positions 1 1 1
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 209,254 207,240 238,449 217,397 10,157 4.90%
Supplies & Materials 10,047 11,770 7,787 11,840 70 0.59%
Contract Services 104,650 100,000 57,543 53,500 (46,500) -46.50%
Total 323,951 319,010 303,779 282,737 (36,273) -11.37%
EXPENDITURE BY CATEGORY
(10,000)
15,000
40,000
65,000
90,000
115,000
140,000
165,000
190,000
215,000
240,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Contract Services
EXPENDITURE ALLOCATION
76.9%
Salaries & Benefits
4.2%
Supplies & Materials
18.9%
Contract Services
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The City of Sanger, Texas 2024-2025 Official Budget Page 137 188
Item 6.
PUBLIC WORKS
OVERVIEW
The City of Sanger Public Works Administration Department oversees the street, park and recreation, fleet
maintenance, water and wastewater departments. It is also responsible for engineering services and liaison with
outside engineers and contractors. Public Works Administration oversees most capital improvement projects.
Engineering also reviews new subdivision plans and serves as the flood plain coordinator.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Improve the visual appearance of Sanger
Improve Sanger’s basic infrastructure
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Installed back-up electric generators at Utility Road well, Well 6, Fire Station, P.D., and City Hall
Coordination with TXDOT on I-35/455 projects
Coordinate with KSA on new WWTP site selection
New 5-year Water Conservation and Drought Contingency Plan
GOALS FOR FISCAL YEAR 2024-25
Marion Road City/County project
Finalize Impact Fee study
Coordinate with TXDOT on the I-35 project
Implement Board Management Software
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Public Works Director 1 1 1
Operations Coordinator 1 1 1
Capital Improvement Manager 0 0 1
Administrative Assistant 0 0 1
Total Budgeted Positions 2 2 4
*Departmental Performance Measures are included in the Introduction Section of this document.
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The City of Sanger, Texas 2024-2025 Official Budget Page 138 189
Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 214,249 241,770 251,060 434,628 192,858 79.77%
Supplies & Materials 6,910 15,300 4,278 15,300 - 0.00%
Maintenance & Operations 855 1,500 1,205 1,500 - 0.00%
Contract Services 26,861 88,000 41,687 88,000 - 0.00%
Total 248,875 346,570 298,230 539,428 192,858 55.65%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
80.6%
Salaries & Benefits
2.8%
Supplies & Materials
0.3%
Maintenance & Operations
16.3%
Contract Services
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The City of Sanger, Texas 2024-2025 Official Budget Page 139 190
Item 6.
FINANCE
OVERVIEW
The Finance Department is responsible for all financial and accounting operations of the City. The
department is charged with managing the City’s resources through budgeting, purchasing, and reporting.
Operations of the department include handling all accounts receivable and payable functions, preparing payroll for
all City employees, paying all City obligations, and preparing the City’s annual budget document. Finance assists
Administration with budget monitoring and provides reports to the City Manager and City Council on current
revenues and expenditures.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Maintain excellent, conservative finances while delivering the services desired by its citizens
Improve staff efficiency through the use of technology and training
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Received an unmodified opinion on the City’s annual audit.
Received the GFOA Distinguished Budget Presentation Award
Prepared 100% of payroll items without error due to departmental processing
Trained Department Heads and staff on using the City’s financial system
GOALS FOR FISCAL YEAR 2024-25
Receive an unmodified opinion on the City’s annual audit.
Receive the GFOA Distinguished Budget Presentation Award
Prepare 100% of payroll items without error due to departmental processing
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Finance Director 1 1 1
Controller 0 1 1
Accountant 1 1 1
Accounting Technician 1 1 1
Customer Service Manager 1 0 0
Customer Service Representative 2 0 0
Total Budgeted Positions 6 4 4
*Beginning with the 2023-2024 budget, the Customer Service Manager and Customer Service Representatives
are being moved a new Customer Service Department in the Enterprise Fund.
*Departmental Performance Measures are included in the Introduction Section of this document.
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The City of Sanger, Texas 2024-2025 Official Budget Page 140 191
Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 619,934 424,310 381,099 460,620 36,310 8.56%
Supplies & Materials 42,399 73,590 41,346 74,750 1,160 1.58%
Contract Services 120,839 - - - - -
Debt Service 122 50 62 - (50) -100.00%
Total 783,294 497,950 422,507 535,370 37,420 7.51%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
550,000
600,000
650,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Contract Services
Debt Service
EXPENDITURE ALLOCATION
86.0%
Salaries & Benefits
14.0%
Supplies & Materials
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The City of Sanger, Texas 2024-2025 Official Budget Page 141 192
Item 6.
HUMAN RESOURCES
OVERVIEW
The City of Sanger Human Resources Department is responsible for providing support to City departments,
current employees, and job applicants and providing expertise on salaries, benefits, training, and employee
relations.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Maintain excellent, conservative finances while delivering the services desired by its citizens
Improve staff efficiency through the use of technology and training
Provide a safe and prepared City
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Completed a city-wide pay plan study.
Conducted multiple leadership training offered by TML and the State of Texas.
Streamlined employee major benefits to one carrier versus multiple carriers.
Moved all active employee files to digital and 5% of former employees.
GOALS FOR FISCAL YEAR 2024-25
Move all former employee files from paper to digital.
Conduct an ongoing leadership training program by an outside firm.
Move paper processes to a digital format or platform.
Onboard a full-time generalist for Human Resources.
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Human Resources Director 1 1 1
Human Resources Generalist (Full Time) 0 0 1
Human Resources Generalist (Part Time) 0 1 0
Total Budgeted Positions 1 2 2
*Departmental Performance Measures are included in the Introduction Section of this document.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 136,418 197,230 168,926 240,208 42,978 21.79%
Supplies & Materials 18,177 51,682 36,756 77,200 25,518 49.38%
Contract Services 38,954 67,228 75,073 63,000 (4,228) -6.29%
Utilities 0 600 451 437 -163 -27.17%
Total 193,549 316,140 280,755 380,845 64,268 20.33%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Contract Services
Utilities
EXPENDITURE ALLOCATION
63.1%, Salaries & Benefits
20.3%, Supplies & Materials
16.5%, Contract Services
0.1%, Utilities
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The City of Sanger, Texas 2024-2025 Official Budget Page 143 194
Item 6.
MARKETING
OVERVIEW
The City of Sanger Marketing Department is responsible for promoting and marketing the City of Sanger and
informing citizens about the City’s services, programs, and special events.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Promote cultural and recreational opportunities for locals and tourists
Provide a safe and prepared City
Promote economic development and a diversified economy
Improve staff efficiency through the use of technology and training
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
Received Stevie Award for FreedomFest
Launched 1st Old Bolivar Station Songwriter Festival
Launched 266 Express Podcast
Increased social media reach by 58% over prior year
GOALS FOR FISCAL YEAR 2024-25
Increase sales tax revenues for the months with major events by 5%
Produce a Business Development Guide to aid businesses in navigating the process with the City.
Host a National Night Out Event that we can grow throughout the community.
Create a monthly blog posting to highlight the lifestyle in Sanger.
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Marketing Director 1 1 1
Total Budgeted Positions 1 1 1
*Departmental Performance Measures are included in the Introduction Section of this document.
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The City of Sanger, Texas 2024-2025 Official Budget Page 144 195
Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 149,667 123,850 133,780 153,744 29,894 24.14%
Supplies & Materials 267,679 345,341 328,333 445,600 100,259 29.03%
Maintenance & Operations 418 1,500 1,500 1,500 - 0.00%
Contract Services 22,080 26,118 36,134 35,000 8,882 34.01%
Total 439,844 496,809 499,747 635,844 139,035 27.99%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
24.2%, Salaries & Benefits
70.1%, Supplies & Materials
0.2%, Maintenance & Operations
5.5%, Contract Services
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The City of Sanger, Texas 2024-2025 Official Budget Page 145 196
Item 6.
FACILITIES
OVERVIEW
The City of Sanger Facilities Department provides for the maintenance and operations of City-owned buildings.
This includes repairs, janitorial services and utilities.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS
Maintain excellent, conservative finances while delivering the services desired by its citizens
Promote cultural and recreational opportunities for locals and tourists
Provide a safe and prepared City
ACCOMPLISHMENTS FOR FISCAL YEAR 2023
Church Exterior Paint
City Hall Conference Room Remodel
Completed the Public Works Building new roof project
Completed the Public Works Building conference room remodel
GOALS FOR FISCAL YEAR 2024
Begin the renovation of the Sullivan Senior Center
Upgrade the audio & visual system at the Church
Continue to upgrade city facilities when the opportunity arises
BUDGETED PERSONNEL SCHEDULE
Functions of the Facilities Department are handled by personnel in the Parks Department. Although there are no employees
working solely in Facilities, ten percent of salaries and benefits from Parks Department personnel are allocated to Facilities.
Position Title 2022-23 2023-24 2024-25
Parks & Recreation Director 0.1 0.1 0.1
Crew Leader 0.1 0.1 0.1
Grounds Maintenance Worker 0.4 0.4 0.4
Total Budgeted Positions 0.6 0.6 0.6
*Departmental Performance Measures are included in the Introduction Section of this document.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 27,750 36,610 32,828 45,182 8,572 23.41%
Supplies & Materials 14,232 18,400 19,829 20,400 0.00%
Maintenance & Operations 51,878 82,500 73,165 70,000 (12,500) -15.15%
Contract Services 70,971 62,500 60,958 67,500 5,000 8.00%
Utilities 146,045 150,000 152,275 168,000 18,000 12.00%
Capital Outlay 18,700 3,280 18,243 10,000 6,720 204.88%
Total 329,576 353,290 357,298 381,082 25,792 7.30%
EXPENDITURE BY CATEGORY
-
25,000
50,000
75,000
100,000
125,000
150,000
175,000
200,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Utilities
Capital Outlay
EXPENDITURE ALLOCATION
11.9%
Salaries & Benefits 5.4%
Supplies &
Materials
18.4%
Maintenance &
Operations
17.7%
Contract Services
44.1%
Utilities
2.6%
Capital Outlay
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Item 6.
NON-DEPARTMENTAL
OVERVIEW
The City of Sanger Non-Departmental Department budget accounts for expenses that cannot easily be attributed to any
specific department. This includes postage, property and liability insurance and tax collection fees.
No personnel are budgeted in this department.
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Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Supplies & Materials 42,103 38,000 48,618 38,000 - 0.00%
Maintenance & Operations 2,878 9,500 6,902 9,500 - 0.00%
Contract Services 364,088 617,800 467,626 437,500 (180,300) -29.18%
Total 409,069 665,300 523,146 485,000 (180,300) -27.10%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Supplies & Materials
Maintenance & Operations
Contract Services
EXPENDITURE ALLOCATION
7.8%
Supplies &
Materials
2.0%
Maintenance &
Operations
90.2%
Contract Services
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The City of Sanger, Texas 2024-2025 Official Budget Page 149 200
Item 6.
4A CORPORATION FUND
OVERVIEW
The Sanger Texas Industrial Development Corporation (4A Fund) is funded by a 1/2 cent sales tax. It is used to help
new and existing businesses expand in Sanger with a primary goal of bringing jobs to the Sanger community. Primary
jobs include manufacturing and distribution jobs that increase income and enhance the local economy.
The mission of the Sanger Economic Development Corporation is to continually expand our property and sales tax
base, encourage creation of jobs, promote tourism, improve the quality of life, and facilitate a self-sustaining local
economy for the City by attracting, assisting, and retaining businesses, as well as investing in our community needs to
foster growth and encourage tourism.
The Sanger Texas Industrial Development Corporation is governed by a board of five directors, all of whom are
appointed by the City Council of the City of Sanger. The 4A Fund was incorporated in the state of Texas as a non-
profit industrial development corporation under section 4A of the Development Corporation Act of 1979.
The basis of accounting for the 4A Corporation Fund for both financial reporting and budgeting is the modified accrual
basis.
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The City of Sanger, Texas 2024-2025 Official Budget Page 150 201
Item 6.
4A CORPORATION FUND BUDGET SUMMARY
Taxes
91%
Interest Income
9%
4A Fund Revenues
Salaries & Benefits
20.74%
Supplies & Materials
10.79%
Maintenance & Operations
0.16%
Contract Services
22.37%
Grant Expenses
43.35%
Transfers Out
2.60%
4A Fund Expenditures
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The City of Sanger, Texas 2024-2025 Official Budget Page 151 202
Item 6.
4A CORPORATION FUND BUDGET SUMMARY
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 3,330,064 5,009,920 5,009,920 5,838,820
Revenues
Taxes 784,551 875,000 875,000 962,500
Grant Revenue 15,040 - - -
Interest Income 67,770 40,000 95,000 95,000
Sale of Capital Assets 938,768 - - -
Total Revenues 1,806,129 915,000 970,000 1,057,500
Expenditures
Salaries & Benefits 60,502 63,475 63,000 119,642
Supplies & Materials 35,771 85,250 50,000 62,205
Maintenance & Operations 682 3,100 3,100 900
Contract Services 14,318 22,800 10,000 129,000
Grant Expenses - - - 250,000
Total Expenditures 111,273 174,625 126,100 561,747
Other Uses
Transfers Out 15,000 15,000 15,000 15,000
Total Other Uses 15,000 15,000 15,000 15,000
Total Expenses/Uses 126,273 189,625 141,100 576,747
Excess of Revenues/Sources
over Expenditures/Uses 1,679,856 725,375 828,900 480,753
Ending Fund Balance 5,009,920 5,735,295 5,838,820 6,319,573
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 152 203
Item 6.
4A CORPORATION FUND REVENUES
2022-2023 2024-2025
Actual Budget Estimated Budget
Taxes
Sales Tax 784,551 875,000 875,000 962,500
Total Taxes 784,551 875,000 875,000 962,500
Miscellaneous Income
Grant Revenue 15,040 - - -
Interest Income 67,770 40,000 95,000 95,000
Sale of Capital Assets 938,768 - - -
Total Miscellaneous 1,021,578 40,000 95,000 95,000
Total Revenues 1,806,129 915,000 970,000 1,057,500
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 153 204
Item 6.
ECONOMIC
DEVELOPMENT
OVERVIEW
The mission of the Economic Development Department is to retain, strengthen, and diversify our local
economy while capitalizing on our location in north central Texas.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Promote economic development and a diversified economy
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
TEDC Economic Development Excellence Recognition Award
Conceptual design for the new downtown park
Conceptual design for Porter Park 2 with emphasis on a Miracle League Field
Awarded $20,000 in Property Enhancement Grants
GOALS FOR FISCAL YEAR 2024-25
Enhance marketing/promotion efforts
Actively support existing businesses through business retention and expansion efforts
Promote real estate development opportunities
Develop a Strategic Plan for the Economic Development Corporation
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Director of Economic Development 0.5 0.5 0.5
Economic Development Coordinator 0 0 0.5
Total Budgeted Positions 0.5 0.5 1
*Departmental Performance Measures are included in the Introduction Section of this document.
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The City of Sanger, Texas 2024-2025 Official Budget Page 154 205
Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 60,502 63,475 63,000 119,642 56,167 88.49%
Supplies & Materials 35,771 85,250 50,000 62,205 (23,045) -27.03%
Maintenance & Operations 682 3,100 3,100 900 (2,200) -70.97%
Contract Services 14,318 22,800 10,000 129,000 106,200 465.79%
Grant Expenses - - - 250,000 250,000 -
Total 111,273 174,625 126,100 561,747 387,122 221.69%
EXPENDITURE BY CATEGORY
-
50,000
100,000
150,000
200,000
250,000
300,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Grant Expenses
EXPENDITURE ALLOCATION
21.3%
Salaries & Benefits
11.1%
Supplies & Materials
0.2%
Maintenance & Operations
23.0%
Contract Services
44.5%
Grant Expenses
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The City of Sanger, Texas 2024-2025 Official Budget Page 155 206
Item 6.
4B CORPORATION FUND
OVERVIEW
The Sanger Texas Economic Development Corporation (4B Fund) is funded by a 1/2 cent sales tax. It is used to
enhance the local economy by improving the quality of life. This includes park improvements, downtown streetscaping
and other projects that make living in Sanger enjoyable.
The Sanger Texas Economic Development Corporation is governed by a board of seven directors, all of whom are
appointed by the City Council of the City of Sanger. The 4B Fund was incorporated in the state of Texas as a nonprofit
industrial development corporation under Section 4B of the Development Corporation Act of 1979.
The basis of accounting for the 4B Corporation Fund for both financial reporting and budgeting is the modified accrual
basis.
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The City of Sanger, Texas 2024-2025 Official Budget Page 156 207
Item 6.
4B CORPORATION FUND BUDGET SUMMARY
Taxes
96%
Interest Income
4%
4B Fund Revenues
Salaries & Benefits
24.58%
Supplies & Materials
10.31%
Maintenance &
Operations
0.18%
Contract Services
12.53%
Grant Expenses
12.33%
Transfers
40.06%
4B Fund Expenditures
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The City of Sanger, Texas 2024-2025 Official Budget Page 157 208
Item 6.
4B CORPORATION FUND BUDGET SUMMARY
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 2,384,677 2,470,144 2,470,144 2,904,144
Revenues
Taxes 784,551 875,000 875,000 962,500
Interest Income 46,907 35,000 48,000 44,000
Total Revenues 831,458 910,000 923,000 1,006,500
Expenditures
Salaries & Benefits 58,346 63,475 63,000 119,641
Supplies & Materials 58,346 73,250 40,000 50,205
Maintenance & Operations 794 3,100 1,000 900
Contract Services 11,168 162,800 120,000 61,000
Grant Expenses 33,040 60,000 40,000 60,000
Capital Outlay 356,797 - 30,000 -
Total Expenditures 518,491 362,625 294,000 291,746
Other Uses
Transfers Out 227,500 195,000 195,000 195,000
Total Other Uses 227,500 195,000 195,000 195,000
Total Expenses/Uses 745,991 557,625 489,000 486,746
Excess of Revenues/Sources
over Expenditures/Uses 85,467 352,375 434,000 519,754
Ending Fund Balance 2,470,144 2,822,519 2,904,144 3,423,898
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 158 209
Item 6.
4B CORPORATION REVENUES
2022-2023 2024-2025
Actual Budget Estimated Budget
Taxes
Sales Tax 784,551 875,000 875,000 962,500
Total Taxes 784,551 875,000 875,000 962,500
Miscellaneous Income
Grant Revenue 8,080 - - -
Interest Income 37,927 35,000 48,000 44,000
Rental income 900 - - -
Total Miscellaneous 46,907 35,000 48,000 44,000
Total Revenues 831,458 910,000 923,000 1,006,500
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 159 210
Item 6.
ECONOMIC
DEVELOPMENT
OVERVIEW
The mission of the Economic Development Department is to retain, strengthen and diversity our local
economy while capitalizing on our location in north central Texas.
CITY COUNCIL STRATEGIC PLAN GOALS SUPPORTED THROUGH OPERATIONS*
Promote economic development and a diversified economy
ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
TEDC Economic Development Excellence Recognition Award
Conceptual design for the new downtown park
Conceptual design for Porter Park 2 with emphasis on a Miracle League Field
Awarded $20,000 in Property Enhancement Grants
GOALS FOR FISCAL YEAR 2024-25
Enhance marketing/promotion efforts
Actively support existing businesses through business retention and expansion efforts
Promote real estate development opportunities
Develop a Strategic Plan for the Economic Development Corporation
BUDGETED PERSONNEL SCHEDULE
Position Title 2022-23 2023-24 2024-25
Director of Economic Development 0.5 0.5 0.5
Economic Development Coordinator 0 0 0.5
Total Budgeted Positions 0.5 0.5 1
*Departmental Performance Measures are included in the Introduction Section of this document.
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The City of Sanger, Texas 2024-2025 Official Budget Page 160 211
Item 6.
DEPARTMENTAL EXPENDITURES
Category 2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget Difference % Change
Salaries & Benefits 58,346 63,475 63,000 119,641 56,166 88.49%
Supplies & Materials 34,825 73,250 40,000 50,205 (23,045) -31.46%
Maintenance & Operations 794 3,100 1,000 900 (2,200) -70.97%
Contract Services 11,168 162,800 120,000 61,000 (101,800) -62.53%
Grant Expenses 33,040 60,000 40,000 60,000 - 0.00%
Capital Outlay 356,797 - - - - -
Transfers 227,500 195,000 195,000 195,000 - 0.00%
Total 722,470 557,625 459,000 486,746 (70,879) -12.71%
EXPENDITURE BY CATEGORY
-
100,000
200,000
300,000
400,000
2022-23
Actual
2023-24
Budget
2023-24
Estimtaed
2024-25
Budget
Salaries & Benefits
Supplies & Materials
Maintenance & Operations
Contract Services
Grant Expenses
Capital Outlay
Transfers
EXPENDITURE ALLOCATION
24.6%
Salaries & Benefits
10.3%
Supplies & Materials
0.2%
Maintenance & Operations
12.5%
Contract Services
12.3%
Grant Expenses
0.0%
Capital Outlay 40.1%
Transfers
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The City of Sanger, Texas 2024-2025 Official Budget Page 161 212
Item 6.
SPECIAL REVENUE
FUNDS
OVERVIEW
The City utilizes Special Revenue Funds to account for the proceeds of specific revenue sources that are restricted or
committed to expenditure for specific purposes. The City utilizes the following Special Revenue Funds:
o Hotel Occupancy Tax Fund
o General Storm Recovery Fund
o Electric Storm Recovery Fund
o Fire Grant Fund
o Beautification Fund
o Library Restricted Fund
o Parkland Dedication Fund
o Roadway Impact Fee Fund
o Court Security Fund
o Court Technology Fund
o Child Safety Fee Fund
o Police Donations Fund
o Fire Donations Fund
o Parks Donations Fund
o Library Donations Fund
The basis of accounting for the Special Revenue Funds for both financial reporting and budgeting is the modified
accrual basis.
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The City of Sanger, Texas 2024-2025 Official Budget Page 162 213
Item 6.
SPECIAL REVENUE FUNDS BUDGET SUMMARY
Fees
4%
Fines
1%
Interest Income
3%
Miscellaneous
7%
Grant Revenue
85%
Special Revenue Funds Revenues
Salaries & Benefits
0%
Supplies & Materials
1%
Grant Expenses
73%
Contract Services
3%
Transfers Out
23%
Special Revenue Funds Expenditures
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The City of Sanger, Texas 2024-2025 Official Budget Page 163 214
Item 6.
COMBINED SCHEDULE OF ALL SPECIAL REVENUE FUNDS
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 3,814,636 4,358,841 4,358,841 4,642,347
Revenues
Taxes 69,466 65,000 105,000 153,000
Fees 85,781 210,000 100,000 105,000
Fines 14,373 14,500 13,395 16,000
Interest Income 38,515 58,250 72,154 75,150
Grant Revenue 34,763 - 15,000 1,953,803
Miscellaneous 18,150 5,250 1,250 5,250
Transfers 300,000 - - -
Total Revenues 561,048 353,000 306,799 2,308,203
Expenditures
Salaries & Benefits 843 1,000 1,793 3,775
Supplies & Materials - 43,500 - 31,600
Contract Services 16,000 67,000 21,500 68,000
Grant Expenses - - - 1,953,803
Transfers - - - 600,000
Total Expenditures/Uses 16,843 111,500 23,293 2,657,178
Excess of Revenues/Sources
over Expenditures/Uses
Ending Fund Balance 4,358,841 4,600,341 4,642,347 4,293,372
544,205 241,500 283,506 (348,975)
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 164 215
Item 6.
HOTEL OCCUPANCY TAX FUND
The Hotel Occupancy Tax Fund is used to account for revenues from the Hotel Occupancy Tax.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 149,895 205,361 205,361 293,861
Revenues
Hotel Occupancy Tax 162,023 160,000 180,000 175,000
Tax Abatements (93,693) (95,000) (75,000) (22,000)
Interest Income 1,136 - 3,500 3,750
Total Hotel Tax Fund Revenues 69,466 65,000 108,500 156,750
Expenditures
Contract Services 14,000 20,000 20,000 20,000
Total Hotel Tax Fund Expenditures 14,000 20,000 20,000 20,000
Excess of Revenues/Sources 55,466 45,000 88,500 136,750
over Expenditures/Uses
Ending Fund Balance 205,361 250,361 293,861 430,611
2023-2024
GENERAL STORM RECOVERY FUND
The General Storm Recovery Fund is utilized to account for funds to repair storm damage within the City.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 700,000 1,005,367 1,005,367 1,019,896
Revenues/Other Sources
Interest 5,367 15,000 14,529 16,750
Transfer from General Fund 300,000 - - -
Total General Storm Recovery Fund Revenues/Sources305,367 15,000 14,529 16,750
Expenditures
Tranfers to General Fund - - - 300,000
Total Court Security Fund Expenditures - - - 300,000
Excess of Revenues/Sources 305,367 15,000 14,529 (283,250)
over Expenditures/Uses
Ending Fund Balance 1,005,367 1,020,367 1,019,896 736,646
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 165 216
Item 6.
ELECTRIC STORM RECOVERY FUND
The Electric Storm Recovery Fund is utilized to account for funds to repair the City’s electric system following storms
and other weather events.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 1,234,785 1,255,941 1,255,941 1,277,941
Revenues/Other Sources
Interest 21,156 20,000 22,000 22,000
Transfer from Enterprise Fund - - - -
Total General Storm Recovery Fund Revenues/Sources21,156 20,000 22,000 22,000
Expenditures
Tranfers to Enterprise Fund - - - 300,000
Total Court Security Fund Expenditures - - - 300,000
Excess of Revenues/Sources 21,156 20,000 22,000 (278,000)
over Expenditures/Uses
Ending Fund Balance 1,255,941 1,275,941 1,277,941 999,941
2023-2024
FIRE GRANT FUND
The Fire Grant Fund is utilized to account for grant funds for the Sanger Fire Department
.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 68,302 103,654 103,654 120,404
Revenues/Other Sources
Safer Grant Revenue - - - 651,803
Apparatus Grant Revenues - - - 1,302,000
Miscellaneous Grant Revenues 34,763 - 15,000 -
Interest Income 589 - 1,750 1,500
Total General Storm Recovery Fund Revenues 35,352 - 16,750 1,955,303
Expenditures
Safer Grant Expenses - - - 651,803
Apparatus Grant Expenditures - - - 1,302,000
Total Court Security Fund Expenditures - - - 1,953,803
Excess of Revenues/Sources 35,352 - 16,750 1,500
over Expenditures/Uses
Ending Fund Balance 103,654 103,654 120,404 121,904
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 166 217
Item 6.
BEAUTIFICATION FUND
The Beautification Fund is utilized to account for revenue sources dedicated to beautification of City-owned parks by
the Parks Department.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 5,526 5,558 5,558 5,658
Revenues
Interest 32 - 100 100
Miscellaneous - 500 - 500
Total Beautification Fund Revenues 32 500 100 600
Expenditures
Supplies & Materials - 6,000 - 500
Total Beautification Fund Expenditures - 6,000 - 500
Excess of Revenues/Sources 32 (5,500) 100 100
over Expenditures/Uses
Ending Fund Balance 5,558 58 5,658 5,758
2023-2024
LIBRARY RESTRICTED FUND
The Library Restricted Fund is utilized to account for specific revenues set aside for future Library expenditures.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 98,591 99,231 99,231 101,031
Revenues
Interest Income 640 500 1,800 1,975
Total Library Restricted Fund Revenues 640 500 1,800 1,975
Ending Fund Balance 99,231 99,731 101,031 103,006
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 167 218
Item 6.
PARKLAND DEDICATION FUND
The Parkland Dedication Fund is utilized to account for the collection and expenditure of Parkland Dedication Fees.
City Ordinances requires new residential developments to provide for community parks and open spaces.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 104,428 105,025 105,025 106,775
Revenues
Interest 597 1,750 1,750 1,750
Parkland Dedication Fee - 10,000 - 5,000
Total Parkland Dedication Fund Revenues 597 11,750 1,750 6,750
Ending Fund Balance 105,025 116,775 106,775 113,525
2023-2024
ROADWAY IMPACT FEE FUND
The Roadway Impact Fee Fund is utilized to account for the collection and expenditure of Roadway Impact Fee. City
Ordinances requires each development to pay a share of the cost of such capital improvements or roadway
expenditures attributable to such new development.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 1,352,429 1,446,342 1,446,342 1,570,342
Revenues
Interest 8,132 20,000 24,000 24,500
Roadway Impact Fee 85,781 200,000 100,000 100,000
Total Roadway Impact Fee Fund Revenues 93,913 220,000 124,000 124,500
Ending Fund Balance 1,446,342 1,666,342 1,570,342 1,694,842
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 168 219
Item 6.
COURT SECURITY FUND
The Court Security Fund is utilized to account for Court Security Fees imposed on convictions by the Sanger Municipal
Court.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 15,754 17,453 17,453 16,685
Revenues
Interest 94 - 275 275
Fines 2,448 2,500 750 3,500
Total Court Security Fund Revenues 2,542 2,500 1,025 3,775
Expenditures
Salaries & Benefits 843 1,000 1,793 3,775
Total Court Security Fund Expenditures 843 1,000 1,793 3,775
Excess of Revenues/Sources 1,699 1,500 (768) -
over Expenditures/Uses
Ending Fund Balance 17,453 18,953 16,685 16,685
2023-2024
COURT TECHNOLOGY FUND
The Court Technology Fund is utilized to account for Court Technology Fees imposed on convictions by the Sanger
Municipal Court.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 102 126 126 1,126
Revenues
Fines 2,024 2,000 2,500 2,500
Total Court Technology Fund Revenues 2,024 2,000 2,500 2,500
Expenditures
Contract Services 2,000 2,000 1,500 3,000
Total Court Technology Fund Expenditures 2,000 2,000 1,500 3,000
Excess of Revenues/Sources 24 - 1,000 (500)
over Expenditures/Uses
Ending Fund Balance 126 126 1,126 626
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 169 220
Item 6.
CHILD SAFETY FUND
The Child Safety Fund is utilized to account for Child Safety Fees collected by the Sanger Municipal Court.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 64,445 74,771 74,771 86,666
Revenues
Interest 425 - 1,750 1,750
Fines 9,901 10,000 10,145 10,000
Total Child Safety Fee Fund Revenues 10,326 10,000 11,895 11,750
Expenditures
Contract Services - 45,000 - 45,000
Total Child Safety Fee Fund Expenditures - 45,000 - 45,000
Excess of Revenues/Sources 10,326 (35,000) 11,895 (33,250)
over Expenditures/Uses
Ending Fund Balance 74,771 39,771 86,666 53,416
2023-2024
POLICE DONATIONS FUND
The Police Donations Fund is utilized to account for specific funds donated for the exclusive use of the Sanger Police
Department.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 78 178 178 178
Revenues
Miscellaneous 100 2,500 - 2,500
Total Police Donations Fund Revenues 100 2,500 - 2,500
Expenditures
Supplies & Materials - 2,500 - 2,500
Total Police Donations Fund Expenditures - 2,500 - 2,500
Excess of Revenues/Sources 100 - - -
over Expenditures/Uses
Ending Fund Balance 178 178 178 178
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 170 221
Item 6.
FIRE DONATIONS FUND
The Fire Donations Fund is utilized to account for specific funds donated for the exclusive use of the Sanger Fire
Department.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 7,038 17,632 17,632 18,932
Revenues
Interest 94 250 300 300
Miscellaneous 10,500 1,000 1,000 1,000
Total Fire Donations Fund Revenues 10,594 1,250 1,300 1,300
Expenditures
Supplies & Materials - 15,000 - 15,000
Total Fire Donations Fund Expenditures - 15,000 - 15,000
Excess of Revenues/Sources 10,594 (13,750) 1,300 (13,700)
over Expenditures/Uses
Ending Fund Balance 17,632 3,882 18,932 5,232
2023-2024
PARK DONATIONS FUND
The Park Donations Fund is utilized to account for specific funds donated for the exclusive use of the Parks Department.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 6,311 13,890 13,890 14,140
Revenues
Interest 79 250 250 250
Miscellaneous 7,500 1,000 - 1,000
Total Park Donations Fund Revenues 7,579 1,250 250 1,250
Expenditures
Supplies & Materials - 13,000 - 13,000
Total Court Security Fund Expenditures - 13,000 - 13,000
Excess of Revenues/Sources 7,579 (11,750) 250 (11,750)
over Expenditures/Uses
Ending Fund Balance 13,890 2,140 14,140 2,390
2023-2024
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The City of Sanger, Texas 2024-2025 Official Budget Page 171 222
Item 6.
LIBRARY DONATIONS FUND
The Library Donations Fund accounts for specific funds donated for the exclusive use of the Sanger Public Library.
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 6,952 7,208 7,208 7,708
Revenues
Interest 206 500 250 250
Miscellaneous 50 250 250 250
Total Library Donations Fund Revenues 256 750 500 500
Expenditures
Supplies & Materials - 7,000 - 600
Total Library Donations Fund Expenditures - 7,000 - 600
Excess of Revenues/Sources 256 (6,250) 500 (100)
over Expenditures/Uses
Ending Fund Balance 7,208 958 7,708 7,608
2023-2024
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Item 6.
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Item 6.
CAPITAL PROJECTS
FUNDS
OVERVIEW
The City maintains two separate funds for capital projects. The Capital Projects Fund was established to account for
general capital projects and the Enterprise Projects Fund was established to account for those capital projects
specifically related to the water, wastewater and electric utility.
The basis of accounting for the Capital Projects Funds for both financial reporting and budgeting is the modified accrual
basis.
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Item 6.
COMBINED CAPITAL PROJECTS FUNDS BUDGET SUMMARY
Fees
5%
Interest Income
2%
Transfers In
4%
Sale of Capital Assets
89%
Combined Capital Projects Funds Revenues
Capital Projects
100%
Combined Capital Projects Funds Expenditures
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Item 6.
CAPITAL PROJECTS FUND
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 3,347,015 2,674,353 2,674,353 1,877,440
Revenues
Interest Income 43,209 50,000 50,000 50,000
Sale of Capital Assets - - - 12,000,000
Total Capital Projects Fund Revenues 43,209 50,000 50,000 12,050,000
Other Sources
Transfers From General Fund - 167,510 167,510 500,000
Bond Proceeds 12,647,705 3,000,000 - -
Total Other Sources 12,647,705 3,167,510 167,510 500,000
Total Revenues/Sources 12,690,914 3,217,510 217,510 12,550,000
Expenditures
Street Rehab Program 581,774 362,401 362,401 791,594
Technology Upgrade Program 70,123 - - -
Downtown Improvements 2,850 - - -
New Downtown Park 1,712,135 - - -
Cost of Debt Issue 217,027 - - -
Building Improvements 30,983 - 369,322 -
Riley Property Purchase 10,652,854 - 7,700 -
Street Maintenance/Utility Program 28,741 425,000 175,000 200,000
Marion Road - Arterial - 750,000 - 3,000,000
I-335 Aesthetics 62,576 2,500,000 100,000 1,000,000
Joint Public Safety Facility - 800,000 - 800,000
Senior Center Improvements - 500,000 - 500,000
Porter Park Phase II - 300,000 - 800,000
Community Center Renovations - - - 100,000
Porter Park Pond Renovation - - - 530,000
Transfers 4,513 - - -
Total Expenditures 13,363,576 5,637,401 1,014,423 7,721,594
Excess of Revenues over Expenditures (672,662) (2,419,891) (796,913) 4,828,406
Ending Fund Balance 2,674,353 254,462 1,877,440 6,705,846
2023-2024
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Item 6.
ENTERPRISE CAPITAL PROJECTS FUND
2022-2023 2024-2025
Actual Budget Estimated Budget
Beginning Fund Balance 8,971,826 3,043,116 3,043,116 1,144,266
Revenues
Water Tap Fees 261,250 350,000 275,000 350,000
Sewer Tap Fees 301,000 400,000 350,000 400,000
Interest Income 190,305 150,000 175,000 200,000
Total Revenues 752,555 900,000 800,000 950,000
Other Sources
Transfer from General Fund - - 2,101,150 -
Intergovernmental Revenue - 3,500,000 3,500,000 3,500,000
Bond Proceeds - 8,270,903 - -
Total Other Sources - 11,770,903 5,601,150 3,500,000
Total Revenues/Sources 752,555 12,670,903 6,401,150 4,450,000
Expenditures
WWTP Bar Screen Repair 9,489 - - -
Riley Property Purchase 3,525,142 - - -
Relocation of Utilities along FM 455 1,660,474 - 150,000 -
Relocation of Utilities along I-35 348,725 9,922,910 5,000,000 -
Automated Metering System 550,835 3,200,000 2,250,000 -
Water System Improvements 586,600 1,200,000 700,000 -
Wastewater System Improvements - 335,000 100,000 -
Electric System Improvements - 350,000 100,000 -
WWTP Clarifiers - - - 200,000
Keaton Road Sewer Line - 320,000 - 320,000
Fifth Street Sewer Rehabilitation - 350,000 - 350,000
Railroad Lift Station - - - 500,000
Total Expenditures 6,681,265 15,677,910 8,300,000 1,370,000
Other Uses
Transfers Out - - - -
Total Other Uses - - - -
Total Expenses/Uses 6,681,265 15,677,910 8,300,000 1,370,000
Excess of Revenues over Expenditures (5,928,710) (3,007,007) (1,898,850) 3,080,000
Ending Fund Balance 3,043,116 36,109 1,144,266 4,224,266
2023-2024
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Item 6.
CAPITAL IMPROVEMENT PLAN
INTRODUCTION
This plan addresses capital improvement needs in the City of Sanger over the next five years and funding sources for
projects expected in FY 2024--25.
As in any city with older infrastructure, maintenance and rehabilitation of existing infrastructure is an ongoing and never-
ending process. It is easy to get behind and hard to catch up. Over the past several years more and more resources
have been dedicated to infrastructure maintenance and replacement and several projects have been completed.
Several years ago, City staff and Council identified streets within the city in need of rehabilitation. The rehabilitation of
these streets was divided into separate phases. This trend of rehabilitating our infrastructure is a trend that needs to
continue as we try to catch up with our aging and ailing infrastructure.
As Sanger continues to experience growth, the City’s focus remains on improving the infrastructure needed to support
development. In 2021, Council approved the issuance of $18,615,000 to be used for: the relocation of utilities along
both FM-455 and I-35, the WWTP outfall stream restoration, and the purchase of a new automated meter reading
system for water and electric meters. In 2023, Council approved the issuance of $15,215,000 for the purchase of
approximately 450 acres of real property for future development, including future water, wastewater, and electric system
improvements.
PROJECT STATUS
Projects Continuing in FY 2024-2025 Anticipated Funding Source
Annual Street Rehab Project Capital Projects Fund
Street/Utility Maintenance Program Capital Projects Fund
I-35 Aesthetics Capital Projects Fund
Automated Metering System Enterprise Bond Funds
New Projects in 2024-2025 Anticipated Funding Source
Marion Road - Arterial (city only) Capital Projects Fund
Joint Public Safety Facility Capital Projects Fund
Porter Park Phase II Capital Projects Fund
Senior Center Improvements Capital Projects Fund
Porter Park Pond Renovation Capital Projects Fund
Community Center Renovation Capital Projects Fund
Keaton Road Sewer Line Enterprise Capital Projects Fund
Fifth Street Sewer Rehabilitation Enterprise Capital Projects Fund
Railroad Lift Station Enterprise Capital Projects Fund
WWTP Clarifiers Enterprise Capital Projects Fund
Future Projects Anticipated Funding Source
Belz Rd/Jennifer Cir Capital Projects Fund
Municipal Complex Capital Projects Fund
New WWTP Engineering Enterprise Capital Projects Fund
Elevated Water Storage Enterprise Capital Projects Fund
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Item 6.
PROJECTS
FM 455 Expansion:
The City is currently in the process of relocating the utilities (water, wastewater, electric) along FM 455 in preparation
for TXDOT widening the road. The project is on track and it is expected to be completed within the next 24 months.
IH-35 Expansion
TXDOT is planning to expand IH-35 through Sanger. As a result, the City will have to relocate utilities (water, sewer,
electric). The City has already initiated the design engineering work, and construction began in FY 2022-23. While
designing the project, the City will consider improvement options that would accommodate future growth in the area.
Enterprise Capital Projects
In 2022, The City Council approved a contract to replace the current water and electric meter system with a new AMI
system. The new metering infrastructure will provide greater accuracy, increased efficiency, and enhanced overall
customer service experience. The majority of water meters have now been replaced, and the contractor has begun
installing electric meters. This project will be completed within the next 12 months.
At the recommendation of Alan Plummer and Associates, Council decided to refurbish the existing wastewater
treatment plant rather than build a new one in January 2014. Construction began in May of 2017 and has now been
completed. Recently, the City engaged KSA Engineering to assist with site validation for a new wastewater treatment
plant in an effort to prepare for future growth.
Several other system improvements (water, wastewater, and electric) are scheduled for FY 2024-25 such as replacing
several sewer lines and installing additional bays at the electric substation.
Streets and Thoroughfares:
Many streets in Sanger are in dire need of rehabilitation. In the last few years, we have concentrated our efforts on
improving the thoroughfares that carry the most traffic. This does not mean that there are no residential streets that
are in as bad or worse condition. In 2019, we outlined a Street Improvement Plan and this year we are proposing to
move forward with the next phase as outlined in the Project Status section of this report. However, focusing on
thoroughfares as our priority gives us the greatest positive impact for most people. For 2024-2025, preliminary work
will begin on the Marion Road arterial project. In addition, the City has also allocated funding toward establishing a
Street Utility Maintenance Program (SUMP).
Parks and Facilities:
The Sanger 2040 Comprehensive Plan has identified a new park to be constructed in Downtown. In FY 2022-23, the
City began the concept design and begin the acquisition of property needed for the development of the park. The City
will also begin evaluating Phase II of Porter Park located on the east side of IH-35. Funds are also being allocated
towards a new Joint Public Safety facility. The design engineering is scheduled for FY 2024-25. The budget also
includes funds for preliminary design work on renovations to the Senior Center and the Community Center.
Facility needs that are farther out on the horizon include the expansion of the library and building a new municipal
complex as identified in the Sanger 2040 Comprehensive Plan.
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Item 6.
CONCLUSION
As you can see, a myriad of projects is planned over the next ten years and they will keep us very busy. Many of these
projects will go unseen to most citizens but they all directly impact the quality of life in the community by ensuring
reliable utilities, safe streets and sidewalks, and adequate public facilities. It is important to note again that even after
all of this work is complete, there will still be other needs arise as our infrastructure continues to age. Like every City,
we will continue the struggle of balancing needs and resources to maintain current facilities and infrastructure, prepare
for growth, and improve the quality of life in our community.
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Item 6.
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Item 6.
CAPITAL PROJECTS FIVE YEAR SUMMARY
General Capital Projects
2022-2023 2023-2024 2024-2025
Actual Estimate Budget
Capital Projects Fund Balance 3,347,015 2,674,353 4,454,143
Project Funding
Interest Income 43,209 50,000 50,000
Transfers from General Fund - 167,510 500,000
Proceeds from Sale of Real Property - - 12,000,000
Use of Bond Proceeds 12,430,678 3,000,000 -
Total Funding Sources 12,473,887 3,217,510 12,550,000
Expenditures
Annual Street Rehab Project 581,774 362,401 791,594
Technology Updates 70,123 - -
Building Improvements 30,983 275,319 -
Street/Utility Maintenance Program 28,741 - 200,000
Downtown Improvements 2,850 - -
New Downtown Park 1,712,135 - -
I-35 Aesthetics 62,576 500,000 1,000,000
Riley Property Purchase 10,652,854 - -
Marion Road - Arterial (city only) - - 3,000,000
Joint Public Safety Facility - - 800,000
Porter Park Phase II - 300,000 800,000
Senior Center Improvements - - 500,000
Belz Rd/Jennifer Cir - - -
Municipal Complex - - -
Porter Park Pond Renovatoin - - 530,000
Community Center Renovation - - 100,000
Transfers Out 4,513 - -
Total Expenditures 13,146,549 1,437,720 7,721,594
Funding Sources less Expenditures (672,662) 1,779,790 4,828,406
Capital Projects Fund Balance 2,674,353 4,454,143 9,282,549
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Item 6.
2025-2026 2026-2027 2027-2028 2028-2029
Projected Projected Projected Projected
9,282,549 5,277,314 1,630,767 1,327,350
Project Funding
Interest Income 50,000 50,000 50,000 -
Transfers from General Fund 300,000 400,000 400,000 -
Proceeds from Sale of Real Property - - - -
Use of Bond Proceeds 5,000,000 5,000,000 - -
Total Funding Sources 5,350,000 5,450,000 450,000 -
Expenditures
Annual Street Rehab Project 405,235 596,547 753,417 537,832
Technology Updates - - - -
Building Improvements - - - -
Street/Utility Maintenance Program 200,000 - - -
Downtown Improvements - - - -
New Downtown Park - - - -
I-35 Aesthetics - - - -
Riley Property Purchase - - - -
Marion Road - Arterial (city only) 3,750,000 - - -
Joint Public Safety Facility 4,000,000 4,300,000 - -
Porter Park Phase II - - - -
Senior Center Improvements 500,000 - - -
Belz Rd/Jennifer Cir 500,000 4,200,000 -
Municipal Complex - - 1,000,000
Porter Park Pond Renovatoin - - - -
Community Center Renovation - - - 1,000,000
Transfers Out - - -
Use of Bond Proceeds 9,355,235 9,096,547 753,417 2,537,832
Funding Sources less Expenditures (4,005,235) (3,646,547) (303,417) (2,537,832)
5,277,314 1,630,767 1,327,350 (1,210,482) P
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Item 6.
CAPITAL PROJECTS FIVE YEAR SUMMARY
Enterprise Capital Projects
2022-2023 2023-2024 2024-2025
Actual Estimate Budget
Capital Projects Fund Balance 8,971,826 3,043,116 1,144,266
Project Funding
Water Tap Fees 261,250 275,000 350,000
Sewer Tap Fees 301,000 350,000 400,000
Bond Funds - - -
Interest Income 190,305 175,000 200,000
Intergovernmental Income - 3,500,000 3,500,000
Transfer from General Fund - 2,101,150 -
Transfers from Enterprise Fund - - -
Total Funding Sources 752,555 6,401,150 4,450,000
Expenditures
WWTP Bar Screen Repair 9,489 - -
Relocation of Utilities along FM 455 1,660,474 150,000 -
Relocation of Utilities along I-35 348,725 5,000,000 -
Automated Metering System 550,835 2,250,000 -
Riley Property Purchase 3,525,142 - -
Keaton Road Sewer Line - 320,000
Fifth Street Sewer Rehabilitation - 350,000
Railroad Lift Station - - 500,000
Water System Improvements 586,600 700,000 -
Wastewater System Improvements - 100,000 -
Electric System Improvements - 100,000 -
WWTP Clarifiers - - 200,000
New WWTP Engineering - - -
Elevated Water Storage - - -
Total Expenditures 6,681,265 8,300,000 1,370,000
Funding Sources less Expenditures (5,928,710) (1,898,850) 3,080,000
Capital Projects Fund Balance 3,043,116 1,144,266 4,224,266
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Item 6.
2025-2026 2026-2027 2027-2028 2028-2029
Projected Projected Projected Projected
4,224,266 3,074,266 9,174,266 9,324,266
Project Funding
Water Tap Fees 375,000 2,900,000 425,000 450,000
Sewer Tap Fees 1,925,000 1,950,000 475,000 500,000
Bond Funds - 8,000,000 - 15,000,000
Interest Income 200,000 200,000 200,000 200,000
Intergovernmental Income 3,500,000 - - -
Transfer from General Fund - - - -
Transfers from Enterprise Fund 300,000 300,000 300,000 -
Total Funding Sources 6,300,000 13,350,000 1,400,000 16,150,000
Expenditures
WWTP Bar Screen Repair - - - -
Relocation of Utilities along FM 455 - - - -
Relocation of Utilities along I-35 - - - -
Automated Metering System - - - -
Riley Property Purchase - - - -
Keaton Road Sewer Line - - - -
Fifth Street Sewer Rehabilitation - - - -
Railroad Lift Station 1,750,000 1,750,000 - -
Water System Improvements - 2,500,000 500,000 -
Wastewater System Improvements - 1,500,000 - -
Electric System Improvements 4,200,000 - - -
WWTP Clarifiers 1,500,000 1,500,000 - -
New WWTP Engineering - - - 19,000,000
Elevated Water Storage - - 750,000 6,000,000
Total Expenditures 7,450,000 7,250,000 1,250,000 25,000,000
Funding Sources less Expenditures (1,150,000) 6,100,000 150,000 (8,850,000)
3,074,266 9,174,266 9,324,266 474,266
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Item 6.
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Item 6.
GENERAL FUND 5-YEAR PROJECTION
Percent
Change
Beginning Fund Balance 13,347,372 18,538,572
Revenues
Taxes 7,742,359 8,750,573 13.02%
Franchise Fees 1,051,134 1,064,751 1.30%
Solid Waste 1,213,116 1,196,427 -1.38%
Licenses & Permits 465,478 698,570 50.08%
Fines 123,565 167,051 35.19%
Fire & EMS 1,016,831 901,535 -11.34%
Police & Animal Control 38,742 1,989 -94.87%
Parks & Recreation 17,115 18,853 10.15%
Library 17,895 32,093 79.34%
Interest Income 251,838 324,154 28.72%
Miscellaneous 2,707,837 346,242 -87.21%
Total Revenues 14,645,910 13,502,238
Other Sources
Transfers In 152,428 146,532 -3.87%
Total Other Sources 152,428 146,532
Total Revenues/Sources 14,798,338 13,648,770
Expenditures
Salaries & Benefits 4,634,599 6,017,001 29.83%
Supplies & Materials 325,018 400,793 23.31%
Maintenance & Operations 579,432 637,105 9.95%
Contract Services 1,938,571 1,759,983 -9.21%
Utilities 71,087 60,273 -15.21%
Capital Expenses 370,235 893,484 141.33%
Debt Service 64,016 51,535 -19.50%
Court Costs 49,234 57,782 17.36%
Grant Expenses 11,905 33,750 0.00%
Total Expenditures 8,044,097 9,911,706
Other Uses
Transfers Out 1,563,041 3,531,701 125.95%
Total Other Uses 1,563,041 3,531,701
Total Expenses/Uses 9,607,138 13,443,407
Ending Fund Balance 18,538,572 18,743,935
2022-23
Actual
2023-24
Estimated
The City of Sanger’s Annual
Budget is prepared
matching available revenue
sources and expenditures.
This General Fund Five-
Year Projection provides a
broader perspective than
the budget of any single
year is able to provide.
This projection includes the
results of operations for the
2022-23 and projected
results for the 2023-24 year.
Also included (as Year 1) is
the current 2024-54 budget.
Years 2-5 are projected
based on a set percentage
increase per each revenue
or expenditure category.
These percentages have
been developed by
reviewing 3-year and 10-
year trends for each
category while considering
the city's current economy
and growth projection.
While not a crystal ball, this
projection is a useful
planning tool. Future year
budgets will obviously be
developed considering the
resources, needs, and
economy of that time.
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Item 6.
Projection Year 2 Year 3 Year 4 Year 5
Percentage 2025-2026 2026-2027 2027-2028 2028-2029
Beginning Fund Balance 18,743,935 18,743,935 18,987,116 19,514,873 20,373,705
Revenues
Taxes 9,658,872 10% 10,624,759 11,687,235 12,855,959 14,141,555
Franchise Fees 1,150,239 3% 1,184,746 1,220,288 1,256,897 1,294,604
Solid Waste 1,366,000 5% 1,434,300 1,506,015 1,581,316 1,660,382
Licenses & Permits 481,750 7% 515,473 551,556 590,165 631,477
Fines 187,926 3% 193,564 199,371 205,352 211,513
Fire & EMS 985,947 3% 1,015,525 1,045,991 1,077,371 1,109,692
Police & Animal Control 56,920 5% 59,766 62,754 65,892 69,187
Parks & Recreation 17,500 3% 18,025 18,566 19,123 19,697
Library 22,350 3% 23,021 23,712 24,423 25,156
Interest Income 365,000 7% 390,550 417,889 447,141 478,441
Miscellaneous 149,400 10% 164,340 180,774 198,851 218,736
Total General Fund Revenues 14,441,904 15,624,069 16,914,151 18,322,490 19,860,440
Other Sources
Transfers In 395,000 2% 402,900 410,958 419,177 427,561
Total Other Sources 395,000 402,900 410,958 419,177 427,561
Total Revenues/Sources 14,836,904 16,026,969 17,325,109 18,741,667 20,288,001
Expenditures
Salaries & Benefits 7,930,515 7% 8,485,651 9,079,647 9,715,222 10,395,288
Supplies & Materials 632,613 4% 657,918 684,235 711,604 740,068
Maintenance & Operations 724,330 7% 775,033 829,285 887,335 949,448
Contract Services 2,021,470 5% 2,122,544 2,228,671 2,340,105 2,457,110
Utilities 99,800 5% 104,790 110,030 115,532 121,309
Capital Expenses 821,248 13% 928,010 1,048,651 1,184,976 1,339,023
Debt Service - 0% - - - -
Court Costs 67,809 4% 70,521 73,342 76,276 79,327
Grant Expenses 136,241 3% 140,328 144,538 148,874 153,340
Total Expenditures 12,434,026 13,284,795 14,198,399 15,179,924 16,234,913
Other Uses
Transfers Out 2,402,878 4% 2,498,993 2,598,953 2,702,911 2,811,027
Total Other Uses 2,402,878 2,498,993 2,598,953 2,702,911 2,811,027
Total Expenses/Uses 14,836,904 15,783,788 16,797,352 17,882,835 19,045,940
Ending Fund Balance 18,743,935 18,987,116 19,514,873 20,373,705 21,615,766
Projected
2024-25
Budget
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Item 6.
ENTERPRISE FUND 5-YEAR PROJECTION
Percent
Change
Beginning Fund Balance 15,463,996 19,881,229
Revenues
Water 2,402,668 2,608,504 8.57%
Waste Water 2,577,612 2,893,103 12.24%
Electric 8,123,536 8,282,017 1.95%
Penalties and Fees 181,919 217,171 19.38%
Interest Income 96,288 67,912 -29.47%
Miscellaneous 117,835 93,476 -20.67%
Total Revenues 13,499,858 14,162,183
Other Sources
Transfers In 4,375,892 1,302,634 0.00%
Total Other Sources 4,375,892 1,302,634
Total Revenues/Sources 17,875,750 15,464,817
Expenditures
Salaries & Benefits 1,869,472 1,758,780 -5.92%
Supplies & Materials 113,831 120,654 5.99%
Maintenance & Operations 6,896,325 6,594,134 -4.38%
Contract Services 143,150 224,871 57.09%
Utilities 300,046 271,659 -9.46%
Capital Expenses - 716,647 0.00%
Debt Service 80 4,115 0.00%
Total Expenditures 9,322,904 9,690,860
Other Uses
Transfers Out 4,135,613 3,694,960 -10.66%
Total Other Uses 4,135,613 3,694,960
Total Expenses/Uses 13,458,517 13,385,820
Ending Fund Balance 19,881,229 21,960,226
2022-23
Actual
2023-24
Estimated
The City of Sanger’s Annual
Budget is prepared
matching available revenue
sources and expenditures.
This Enterprise Fund Five-
Year Projection provides a
broader perspective than
the budget of any single
year is able to provide.
This projection includes the
results of operations for the
2022-23 and projected
results for the 2023-24 year.
Also included (as Year 1) is
the current 2024-54 budget.
Years 2-5 are projected
based on a set percentage
increase per each revenue
or expenditure category.
These percentages have
been developed by
reviewing 3-year and 10-
year trends for each
category while considering
the city's current economy
and growth projection.
While not a crystal ball, this
projection is a useful
planning tool. Future year
budgets will obviously be
developed considering the
resources, needs, and
economy of that time.
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Item 6.
Projection Year 2 Year 3 Year 4 Year 5
Percentage 2025-2026 2026-2027 2027-2028 2028-2029
Beginning Fund Balance 21,960,226 21,960,226 22,502,186 22,844,138 22,974,633
Revenues
Water 2,952,439 3,330,571 3,425,152 3,522,759 3,723,491
Waste Water 3,044,402 3,136,211 3,230,958 3,328,737 3,429,644
Electric 9,259,319 10,159,915 10,320,906 10,487,048 10,658,507
Penalties and Fees 231,500 10% 254,650 280,115 308,127 338,940
Interest Income 85,000 10% 93,500 102,850 113,135 124,449
Miscellaneous 147,000 10% 161,700 177,870 195,657 215,223
Total General Fund Revenues 15,719,660 17,136,547 17,537,851 17,955,463 18,490,254
Other Sources
Transfers In 300,000 0% - - - -
Total Other Sources 300,000 - - - -
Total Revenues/Sources 16,019,660 17,136,547 17,537,851 17,955,463 18,490,254
Expenditures
Salaries & Benefits 2,234,193 7% 2,390,587 2,557,928 2,736,983 2,928,572
Supplies & Materials 219,289 5% 230,253 241,766 253,854 266,547
Maintenance & Operations 8,250,166 4% 8,580,173 8,923,380 9,280,315 9,651,528
Contract Services 607,230 4% 631,519 656,780 683,051 710,373
Utilities 305,500 3% 314,665 324,105 333,828 343,843
Capital Expenses - 14% - - - -
Debt Service 7,500 2% 7,650 7,803 7,959 8,118
Total Expenditures 11,623,878 12,154,847 12,711,762 13,295,990 13,908,981
Other Uses
Transfers Out 4,395,782 1% 4,439,740 4,484,137 4,528,978 4,574,268
Total Other Uses 4,395,782 4,439,740 4,484,137 4,528,978 4,574,268
Total Expenses/Uses 16,019,660 16,594,587 17,195,899 17,824,968 18,483,249
Ending Fund Balance 21,960,226 22,502,186 22,844,138 22,974,633 22,981,638
Projected
2024-25
Budget
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DEPARTMENTAL CAPITAL REQUESTS
To request departmental capital expenditures, City Department Directors complete a request form for each requested
expenditure. These requests and supporting documentation are reviewed during individual and group budget planning
meetings. A review of the items includes a discussion of any available alternatives to the requested items.
In requesting a capital item, Directors must tie the request to the City’s Organizational Goals, explain the objective of
the request, offer alternatives to funding the request, and document the expected impact of not funding the item.
The City Manager reviews all capital requests to determine if they are in sync with City Council goals and the City’s
strategic plan. The following are the original requests submitted which are included in the current budget that have
been approved. Some requests have been approved as submitted, some have been approved with modifications, and
some were not approved for the current year.
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Item 6.
FINANCIAL MANAGEMENT POLICY
*The Sanger City Council approved the City’s Financial Management Policy on August 21, 2023
Introduction
The City of Sanger, Texas financial policies set forth the basic framework for the fiscal management of the City. These
policies were developed within the parameters established by applicable provisions of the Texas Local Government
Code and the Sanger City Charter. The policies are intended to assist the City Council and city staff in evaluating
current activities and proposals for future programs. The policies are to be reviewed on an annual basis and modified
to accommodate changing circumstances or conditions.
The scope of these policies generally spans accounting, auditing, financial reporting, internal controls, operating and
capital budgeting, revenue management, expenditure control and debt management, all to make it possible both: (a)
to present fairly and with full disclosure the financial position and results of financial operations of the City in conformity
to generally accepted accounting principles (GAAP), and (b) to determine and demonstrate compliance with finance-
related legal and contractual provisions.
It is the goal of the Statement of Financial Management Policies to enable the City to adhere to the principles of sound
municipal finance and to continue its long-term stable and positive financial condition.
Annual Budget
1. The fiscal year of the City of Sanger shall begin on October 1 of each calendar year and will end on September
30 of the following calendar year. The fiscal year will also be established as the accounting and budget year.
2. The City Manager, prior to August first of each year, shall prepare and submit to the City Secretary the annual
budget covering the next fiscal year. The budget shall provide a complete financial plan of all city funds and
activities and, except as required by law or the City Charter, shall be in such form as the Council may require.
The budget shall contain the following information:
a. The City Manager’s budget message outlining the proposed financial policies for the next fiscal year
with an explanation of any changes in expenditures from the previous year, any major changes in
policies, and a complete statement regarding the financial condition of the City. (Proposition 1
approved at an election held November 7, 2006 and certified by Resolution 11-19-06 adopted
November 20, 2006.)
b. An estimate of all revenues from taxes and other sources, including the present tax structure, rates,
and property valuations for the ensuing year;
c. A carefully itemized list of proposed expenses and revenues by fund, service type, and project for the
budget year, as compared to actual expenditures and revenues of the last ended fiscal year and the
projected final expenditures and revenues for the current fiscal year;
d. A description of all outstanding bond indebtedness, showing amount, date of issue, rate of interest,
and maturity date; also, any other indebtedness which the City has incurred and which has not been
paid;
e. A statement proposing any capital expenditures deemed necessary for undertaking during the next
budget year and the recommended provision for financing; and
f. Such other information as is required by City Council or deemed desirable by the City Manager.
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3. The City Manager’s budget should assume, for each fund, operating revenues that are equal to or exceed
operating expenditures (i.e., a balanced budget). The City Manager’s budget message shall explain the
reasons for any fund that reflects operating expenditures exceeding operating revenues.
4. The City Council shall hold a public hearing on the budget, as submitted, at the time and place so advertised
in the official newspaper, which will be no less than seven (7) days or more than fifteen (15) days after the date
of notice. All interested persons shall be given the opportunity to be heard, either for or against, any item of
the proposed budget.
5. The budget and tax rate may be adopted at any regular or special meeting of the Council prior to the beginning
of the budgeted fiscal year by a majority vote of two thirds (2/3) quorum. The Council may amend the proposed
budget by increasing, decreasing, or removing any programs or amounts, except for expenditures required by
law, for debt service, or for estimated cash deficit. No amendment to the budget shall increase the authorized
expenditures to an amount greater than the total of estimated income plus funds available from prior years.
6. If the Council fails to adopt a budget by the beginning of the fiscal year, the budget currently in place for the
preceding year shall remain in place on a month-to-month basis until such time as a new budget has been
adopted.
7. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the City
Council shall constitute the official appropriations for the current year and shall constitute the basis of the official
levy of the property tax. Under conditions which may arise, the City Council may amend or change the budget
to provide for any additional expense.
Capital Program
1. The City Manager shall submit a five-year capital improvement program (CIP) as an attachment to the annual
budget. The CIP shall induce the following:
a. A clear, general summary of its contents;
b. A list of all capital improvements which are proposed for the five (5) fiscal years including the budget
year, with appropriate supporting information as to the necessity for such improvements;
c. Cost estimates, method of financing and recommended time schedules for each improvement; and
d. The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
Basis of Accounting and Budgeting
1. The City’s finances shall be accounted for in accordance with generally accepted accounting principles (GAAP)
as established by the Governmental Accounting Standards Board (GASB).
a. The accounts of the City are organized and operated on the basis of funds and account groups. Fund
accounting segregates funds according to their intended purpose and is used to aid management in
demonstrating compliance with finance-related legal and contractual provisions. The minimum number
of funds is maintained consistent with legal and managerial requirements. Account groups are a
reporting device to account for certain assets and liabilities of the governmental funds not recorded
directly in those funds.
b. Governmental fund types use the flow of current financial resources measurement focus and the
modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are
recognized when susceptible to accrual (i.e., when they are “measurable and available”). “Measurable”
means the amount of the transaction can be determined and “available” means collectible within the
current period or soon enough thereafter to pay liabilities of the current period. Substantially all
revenues are considered to be susceptible to accrual. Ad valorem, sales, hotel, franchise and tax
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revenues recorded in the General Fund and ad valorem tax revenues recorded in the Debt Service
Fund are recognized under the susceptible to accrual concept. Licenses and permits, charges for
services, fines and forfeitures, and miscellaneous revenues (except earnings on investments) are
recorded as revenues when received in cash because they are generally not measurable until actually
received. Investment earnings are recorded as earned since they are measurable and available.
Expenditures are recognized when the related fund liability is incurred, if measurable, except for
principal and interest on general long-term debt, which are recorded when due, and compensated
absences, which are recorded when payable from currently available financial resources.
c. The City utilizes encumbrance accounting for its governmental fund types, under which purchase
orders, contracts and other commitments for the expenditure of monies are recorded in order to
reserve that portion of the applicable appropriation.
d. The City’s proprietary fund types are accounted for on a flow of economic resources measurement
focus and use the accrual basis of accounting. Under this method, revenues are recorded when
earned, and expenses are recorded at the time liabilities are incurred.
2. The City’s annual budgets shall be prepared and adopted on a basis consistent with generally accepted
accounting principles for all governmental and proprietary funds
3. The issuance of Statement 34 by GASB has influenced the creation and reporting of individual funds. GASB
34 essentially mandates dual accounting systems: one for government-wide (i.e. the government as a single
entity) reporting and another for individual fund reporting. Under GASB 34 for individual funds, the City will
continue utilizing the accounting and budgeting processes as described in paragraphs (1) and (2) of this
section. However, because GASB 34 mandates the flow of economic resources measurement focus and
accrual basis of accounting for the government-wide reporting, extensive reconciliation must be performed to
present aggregated fund information in the government-wide reporting model. Therefore, individual operating
funds will be created with the objective of reducing fund to government-wide reconciliation as much as possible.
When appropriate, individual funds will be examined as to whether it will be appropriate to account for them as
proprietary fund types. Also, the City will limit the use of internal service funds and incorporate the financial
transactions of those funds into other governmental funds.
Budget Administration
1. All expenses of the City shall be made in accordance with the adopted annual budget. Budgetary control is
maintained at the individual expenditure account level by the review of all requisitions of estimated purchase
amounts prior to the release of purchase orders to vendors.
2. The following represents the City’s budget amendment policy delineating responsibility and authority for the
amendment process. Transfers between expenditure accounts in one department may occur with the approval
of the City Manager and Finance Director Transfers between operating departments may occur with the
approval of the City manager and Finance Director provided that a department’s total budget is not changed
by more than $50,000. Transfers between funds must be accomplished by budget amendment approved by
the City Council. Budget amendments calling for new fund appropriations must also be approved by the City
Council.
Financial Reporting
1. At the close of each fiscal year, and at such other times as it may be deemed necessary, the Council shall
direct that an independent audit be made on all accounts of the City by a certified public accountant. The
certified public accountant shall have no personal interest directly or indirectly, in the financial affairs of the City
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or any of its officers and shall report directly to the Council. Upon completion of the audit, a summary of the
results thereof shall be placed on file in the City Secretary's office for public record. A copy of the
comprehensive financial annual report shall be available at City Hall.
2. The City Manager shall submit to the Council a monthly report of the financial condition of the City by
department for the fiscal year-to-date. The financial records of the City will be maintained on a modified accrual
basis to support this type of financial management. The City Manager shall make available to the Council the
monthly cash disbursements journal of the City of all funds and accounts.
Revenues
1. To protect the City’s financial integrity, the City will maintain a diversified and stable revenue system to shelter
it from fluctuations in any one revenue source. Recognizing that sales tax is a volatile, unpredictable source of
revenue, the City will attempt to reduce its dependence on sales tax revenue.
2. For every annual budget, the City shall levy two property tax rates: operation/ maintenance and debt service.
The debt service levy shall be sufficient for meeting all principal and interest payments associated with the
City’s outstanding general obligation debt for that budget year. The debt service levy and related debt service
expenditures shall be accounted for in the Debt Service Fund. The operation and maintenance levy shall be
accounted for in the General Fund. City Council will consider exceeding the rollback rate only after options
have been presented by staff to avoid the rollback by increasing revenue from other sources or reducing
expenditures.
3. The City will maintain a policy of levying the lowest tax rate on the broadest tax base. Minimal exemptions may
be provided to homeowners, senior citizens, and disabled veterans. The City may consider providing tax
abatements or other incentives to encourage development.
4. The City will establish user charges and fees at a level that attempts to recover the full cost of providing the
service.
a. User fees, particularly utility rates, should identify the relative costs of serving different classes of
customers.
b. Where possible, utility rates should be designed to reduce peak (hour and day) demands on the utility
systems.
c. The City will make every reasonable attempt to ensure accurate measurement of variables impacting
taxes and fees (e.g., verification of business sales tax payments, verification of appraisal district
property values, and accuracy of water meters).
5. The City will attempt to maximize the application of its financial resources by obtaining supplementary funding
through agreements with other public and private agencies for the provision of public services or the
construction of capital improvements.
6. The City will consider market rates and charges levied by other public and private organizations for similar
services in establishing tax rates, fees and charges.
7. When developing the annual budget, the City Manager shall project revenues from every source based on
actual collections from the preceding year and estimated collections of the current fiscal year, while taking into
account known circumstances which will impact revenues for the new fiscal year. The revenue projections for
each fund should be made conservatively so that total actual fund revenues exceed budgeted projections.
Operating Expenditures
1. Operating expenditures shall be accounted, reported, and budgeted for in the following major categories:
a. Operating, Recurring Expenditures
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i. Salaries and Benefits
ii. Supplies and Materials
iii. Maintenance and Operations
iv. Contractual Services
v. Utilities
vi. Capital Replacement
vii. Other Expenses
b. Operating, Non-Recurring Expenditures
i. Capital Equipment
2. The annual budget shall appropriate sufficient funds for operating, recurring expenditures necessary to
maintain established (i.e., status quo) quality and scope of city services.
3. The City will constantly examine the methods for providing public services in order to reduce operating,
recurring expenditures and/or enhance quality and scope of public services with no increase to cost.
4. Salaries and benefits expenditures will reflect the minimum staffing needed to provide established quality and
scope of city services. To attract and retain employees necessary for providing high-quality service, the City
shall maintain a compensation and benefit package competitive with the public and, when quantifiable, private
service industries.
5. Supplies and materials expenditures shall be sufficient for ensuring the optimal productivity of City employees.
6. Maintenance and operations expenditures shall be sufficient for addressing the deterioration of the City’s
capital assets to ensure the optimal productivity of the capital assets. Maintenance should be conducted to
ensure a relatively stable level of maintenance expenditures for every budget year.
7. Utility expenditure providers shall, when options are available, be selected on the basis of the provider’s
competitive pricing and service.
8. The City will utilize contractual services for the provision of city services whenever private contractors can
perform the established level of service at less expense to the City. The City will regularly evaluate its
agreements with private contractors to ensure the established levels of service are performed at the least
expense to the City.
9. Capital equipment is defined as equipment that exceeds $5,000 and has a useful life of at least one year. Bulk
purchases of smaller equipment with a useful life of at least one year will be capitalized if the total amount of
the purchase exceeds $25,000. Existing capital equipment shall be replaced when needed to ensure the
optimal productivity of City employees.
10. Expenditures for additional capital equipment shall be made only to enhance employee productivity, improve
quality of service, or expand scope of service.
11. Expenditures for other expenses not included in the categories above shall be made strictly on the basis of
economic and business merit, ensuring the best possible return on each dollar spent.
12. To assist in controlling the growth of operating expenditures, operating departments will submit their annual
budgets to the City Manager during the budget preparation process. Departments shall provide justification
where projected expenditures exceed prior year budgeted amounts.
Fund Balance
1. The annual budget shall be presented to City Council with each fund reflecting an ending fund balance which
is no less than 25 percent of that fund’s annual operating expenditures. To satisfy the particular needs of
individual funds, ending fund balances may be established which exceed the 25 percent minimum.
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2. Fund balance that exceeds the minimum level established for each fund may be appropriated for non-recurring
capital projects or programs, reserves or as the Council directs.
3. The City will exercise diligence in avoiding the appropriation of fund balance for recurring operating
expenditures. In the event fund balance is appropriated for recurring operating expenditures to meet the needs
of the Sanger community, the budget document shall include an explanation of the circumstances requiring
the appropriation and the methods to be used to arrest the future use of fund balance for operating
expenditures.
Fund Transfers
1. With the exceptions noted below, there will be no operating transfers between funds. Any costs incurred by
one fund to support the operations of another shall be charged directly to the fund.
2. Fund transfers may occur when surplus fund balances are used to support non-recurring capital expenses or
when needed to satisfy debt service obligations.
3. Transfers are permitted between funds to support economic development programs.
4. Transfers are permitted from the Enterprise Fund to other funds to cover the cost of operations.
Debt Expenditures
1. The City shall have the right and power, except as prohibited by law or the City Charter, to borrow money by
whatever method it may deem to be in the public interest.
2. The City shall have the power to borrow money on the credit of the City and to issue general obligation bonds
for permanent public improvements or for any other public purpose not prohibited by law and the City Charter
and to issue refunding bonds to refinance outstanding bonds previously issued. All such bonds or certificates
of obligation shall be issued in conformity with the laws of the State of Texas and shall be used only for
purposes for which they were issued. General obligation bonds shall not be issued without an election. In all
cases when the City Council shall order an election for the issuance of bonds of the City, it shall, at the same
time, state whether or not a tax rate increase is anticipated for the purpose of paying the principal and interest
on the bonds and to create a sinking fund for their redemption.
3. The City shall have the power to borrow money for the purpose of constructing, purchasing, improving,
extending or repairing public utilities, recreational facilities, or any other self-liquidating municipal function not
prohibited by the Constitution and the laws of the State of Texas, and to issue revenue bonds to evidence the
obligation created thereby. Such shall be a charge upon and payable from the properties, or interest therein
pledged, or the income therefrom, or both. The holders of the revenue bonds shall never have the right to
demand payment thereof out of moneys raised or to be raised by taxation. All such bonds shall be issued in
conformity with the laws of the State of Texas and shall be used only for the purpose for which they were
issued.
4. When needed to minimize annual debt payments, the City will obtain insurance for new debt issues.
Capital Project Expenditures
1. The City will develop a multi-year plan for capital projects, which identifies all projects likely to be constructed
within a five-year horizon. The multi-year plan will reflect for each project the likely source of funding and
attempt to quantify the project’s impact to future operating expenditures.
2. Capital projects will be constructed to:
a. Protect or improve the community’s quality of life.
b. Protect or enhance the community’s economic vitality.
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c. Support and service new development.
3. To minimize the issuance of debt, the City will attempt to support capital projects with appropriations from
operating revenues or excess fund balances (i.e., “pay-as-you-go”).
Purchasing
1. All purchases and contracts over $3,000 shall conform to Chapter 252, Subchapter B of the Local Government
Code of Texas, as amended. Purchases of goods or services over $50,000 shall be submitted to the City
Council for approval. The adoption of the annual budget gives the City Manger the authority to approve all
other purchases for goods or services in accordance with each department’s approved budget.
2. Purchases of goods or services at a total cost of $1,000 or more must be made through the City’s purchase
order system. Written purchase orders shall also be used for vendors requiring formal City authorization
regardless of dollar amount.
3. Purchases of goods or services at a total cost of less than $1,000 may be made via a written Accounts Payable
Voucher, signed and submitted by the applicable Department Director to the Finance Department.
4. All invoices approved for payment by the proper City authorities shall be paid by the Finance Department within
thirty (30) calendar days of receipt in accordance with provisions of Article 601f, Section 2 of the State of Texas
Civil Statutes.
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INVESTMENT POLICY
*The Sanger City Council approved the City’s Investment Policy on August 21, 2023
POLICY STATEMENT
It is the objective of the City of Sanger, Texas (“City”) that the administration of its funds and the investment of
those funds shall be handled in the highest public trust. Investments shall be made in a manner which will
provide the maximum security of principle invested through limitations and diversification while meeting the
daily cash flow needs of the city and conforming to all applicable federal, state, and local statutes, rules and
regulations governing the investment of public funds. The receipt of a market rate return will be secondary to
the requirements for safety and liquidity. The earning from investments shall be used in a manner that best
serves the public trust and interest of the City. This policy serves to satisfy the statutory requirements of
defining and adopting a formal investment policy and shall be reviewed annually for modifications. It is the
intent of the City to be in compliance with local law and the provisions of Public Funds Investment Act of the
Texas Government Code Chapter 2256.
SCOPE
This Investment Policy applies to the investment activities, all financial assets and funds held by the City of
Sanger, Texas. Funds covered and managed by this Investment Policy include:
A. General Fund – Used to account for resources traditionally associated with government, which are not
required to be accounted for in another fund.
B. Debt Service Fund – Used to account for resources to be used for the payment of principle, interest and
related costs on debt.
C. Enterprise Fund – Used to account for operations that are financed and operated in a manner similar
to private business enterprises.
D. Capital Improvement Fund – Used to account for resources to enable the acquisition or construction of
major capital facilities which are not financed by enterprise funds, internal service funds, or trust funds.
E. Special Revenue Funds – Used to account for proceeds from specific revenue sources which are
restricted to expenditures for specific purposes.
1. 4A Fund
2. 4B Fund
3. Employee Benefits Fund
INVESTMENT OBJECTIVES AND STRATEGY
It is the policy of the City that all funds shall be invested in conformance with state and federal regulations,
applicable bond ordinance requirements, and adopted Investment Policy. In accordance with the Public Funds
Investment Act, the following prioritized primary objectives, in accordance with the Texas Government Code
Section 2256.005(d) apply to the City’s investment strategy. Listed in order of their priority, these objectives
encompass:
A. Suitability – Understanding the suitability of the investment to the financial requirement of the City is
important. Any investment eligible in the Investment Policy is suitable for all City funds.
B. Safety – Preservation and safety of principal are the primary objectives of the Investment Policy.
Investments of the City shall be undertaken in a manner that seeks to insure the preservation of capital
in the overall portfolio. To obtain this goal, diversification is required in the portfolio’s composition.
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The suitability of each investment decision will be made on the basis of these objectives. The City
prefers to invest in money market accounts, certificates of deposits, and United States government
backed agency discount notes.
C. Liquidity – The City’s investment portfolio will remain sufficiently liquid to meet operating requirements
that might be reasonably anticipated. The City’s investment portfolio will remain sufficiently liquid and
enable it to meet all operating requirements which might be reasonably anticipated.
D. Diversification – Investment maturities shall be staggered throughout the budget cycle to provide cash
flow based on the anticipated needs of the City. Diversifying the appropriate maturity structure will
reduce market cycle risk. Diversification of the portfolio will include diversification by maturity and
market sector and will include the use of a number of brokers/dealers for diversification and market
coverage. Competitive bidding will be used on each sale and purchase.
E. Yield – Attaining a competitive market yield, commensurate with the City’s investment risk constraints
and cash flow characteristic of the portfolio, is the desired objective. The City’s investment portfolio
shall be designed with the objective of attaining a market rate of return throughout budgetary and
economic cycles, taking into account the City’s risk constraints and the cash flow of the portfolio.
“Market rate of return” may be defined as the average yield of the current three-month U.S. Treasury
Bill or such other index that most closely matches the average maturity of the portfolio. The City’s
objective shall be a reasonably safe yield rate in accordance with payment schedules and other
investment goals.
Effective cash management is recognized as essential to good fiscal management. Cash management is
defined as the process of managing monies in order to ensure maximum cash availability. The City shall
maintain a comprehensive cash management program which includes collection of accounts receivable,
prudent investment of its available cash, disbursement of payments in accordance with invoice terms and the
management of banking services. The City staff will follow the “Prudent Person” statement relating to the
standard of care that must be exercised when investing public funds as expressed in the Texas Government
Code Section 2256.006(a-b). The Investment Officers shall avoid any transactions that might impair public
confidence in the City’s ability to govern effectively. The governing body recognizes that in diversifying the
portfolio, occasional measured unrealized losses due to market volatility are inevitable, and must be considered
within the context of the overall portfolio’s investment return, provided that adequate diversification has been
implemented. The prudence of the investment decision shall be measured in accordance with the tests set
forth in the Texas Government Code Section 2256.006(b).
It shall be the policy of the City not to invest in speculative instruments such as derivatives.
LEGAL LIMITATIONS, RESPONSIBILITIES AND AUTHORITY
Direct specific investment parameters for the investment of public funds in Texas are found in the Public Funds
Investment Act of the Texas Government Code Section 2256. The Interlocal Cooperation Contracts, Section
791, of the Texas Government Code authorizes local governments to participate in public funds investments
in conjunction with other local governments and agencies of the state of Texas. Section 791 along with Section
2256 of the Texas Government Code provides authorization for participation in investment pools to invest
public funds jointly with objectives of preservation and safety of principal, liquidity, and yield.
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Item 6.
DELEGATION OF INVESTMENT AUTHORITY
The City Manager and the Finance Director acting on behalf of the City Council are designated as the
Investment Officers of the City and are responsible for investment management decisions and activities. The
Council is responsible for considering the quality and capability of staff, investment advisors, and consultants
involved in investment management and procedures. All participants in the investment process shall seek to
act responsibly as custodians of the public trust.
The Investment Officers shall develop and maintain written administrative procedures for the operation of the
investment program which are consistent with the investment policy. Procedures will include reference to
safekeeping, wire transfers, certificates of deposit, and fund accounts. Additional procedures will be
documented for the performance of wire transfer agreements; banking services contracts, and other
investment related activities.
The Investment Officers shall be responsible for all transactions undertaken and shall establish a system of
controls to regulate the activities of subordinate officials and staff. The Investment Officers shall designate a
staff person as a liaison/deputy in the event circumstances require timely action and the Investment Officers
are not available.
No officer or designee may engage in an investment transaction except as provided under the terms of this
policy and the procedures established by the Investment Officers and approved by the City Council.
PRUDENCE – STANDARD OF CARE
The standard of prudence to be used in the investment function shall be the “prudent person” standard and
shall be applied in the context of managing the overall portfolio. The Texas Government Code Section
2256.006(a) states Investments shall be made with judgment and care, under prevailing circumstances, that a
person of prudence, discretion, and intelligence would exercise in the management of the person’s own affairs,
not for speculation, but for investment, considering the probable safety of capital and the probable income to
be derived.
Limitation of Personal Liability
The Investment Officers and those delegated investment authority under this policy, when acting in
accordance with the written procedures and this policy and in accordance with the written procedures and this
policy and in accord with the Prudent Person Rule, shall be relieved of personal responsibility and liability in
the management of the portfolio provided that deviations from expectations for a specific security’s credit risk
or market price change or portfolio shifts are reported in a timely manner and that appropriate action is taken
to control adverse market effects.
INTERNAL CONTROLS
The Investment Officers shall establish a system of written internal controls which will be reviewed annually
with the independent auditor of the City. The controls shall be designed to prevent losses of public funds
arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial
markets, or imprudent actions by employees or Investment Officers of the City.
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Item 6.
Cash Flow Forecasting
Cash flow forecasting is designated to protect and sustain cash flow requirements of the City. Supplemental
to the financial and budgetary systems, the Investment Officers will maintain a cash flow forecasting process
designed to monitor and forecast cash positions for investment purposes. Cash flow will include the historical
researching and monitoring of specific cash flow items, payables, and receivables as well as overall cash
position and patters.
AUTHORIZED INVESTMENTS
Acceptable investments under this policy shall be limited to the instruments listed below. The investments
shall be selected in a manner which promotes diversity of the market sector and maturity. The selection of
high-grade government investments and high-grade money market instruments is designed to assure the
marketability of those investments should the need for liquidity arise.
A. Obligations of the United States Government, its agencies and instrumentalities, and government
sponsoring enterprises, not to exceed two years to stated maturity;
B. Fully insured or collateralized certificates of deposit from a bank doing business in the State of Texas
and under the terms of a written depository agreement with that bank, not to exceed three years to the
stated maturity;
C. Money market funds authorized by the Public Funds Investment Act of the Texas Government Code
Chapter 2256.
D. Texas Local Government Investment Pools authorized by the Public Funds Investment Act of the
Texas Government Code Chapter 2256.
Additional types of securities approved for investment of public funds by Texas state statutes are not eligible
for investment by the City until this Investment Policy has been amended and the amended version approved
by the City Council authorizing investment of these additional types of securities.
Competitive Bidding Requirements
All securities, excluding certificates of deposit, will be purchased or sold after three (3) offers/bids are taken to
verify that the City is receiving fair market value/price for the investment.
Delivery versus Payment
All security transactions, including collateral for repurchase agreements, entered into by the City, shall be
conducted on a delivery versus payment (DVP) basis.
SAFEKEEPING AND COLLATERALIZATION
The laws of the State and prudent treasury management require that all purchased securities be bought on a
delivery versus payment basis and be held in safekeeping by either the City, an independent third-party
financial institution, or the City’s designated depository.
All safekeeping arrangements shall be designed by the Investment Officers and an agreement of the terms
executed in writing. The third-party custodian shall be required to issue safekeeping receipts to the City listing
each specific security, rate, description, maturity, cusip number, and other pertinent information. Each
safekeeping receipt will be clearly marked that the security is held for the City or pledged to the City.
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Item 6.
All securities pledged to the City for certificates of deposit or demand deposits shall be held by an independent
third-party bank domiciled in Texas. The safekeeping bank may be written within the same holding company
as the bank, from which the securities are pledged.
Collateralization
Collateralization shall be required on all public funds of the City over the FDIC insurance coverage limit, and
in order to anticipate market changes and provide a level of additional security for all funds, the collateralized
level required will be 102% of the market value of the principal accrued interest.
PERFORMANCE EVALUATION AND REPORTING
The Investment Officers shall submit quarterly and annual reports to the City Council containing a written report
of investment transactions and investment positions as of the date of report. The report will be prepared jointly
by all involved in the investment activity and be signed by the Investment Officer(s).
DEPOSITORIES
The City will designate one banking institution through a competitive process as its central banking service
provider. This institution will be used for normal banking services including disbursements, deposits, and
lockbox. As a matter of ensuring liquidity and security should the funds deposited with the designated bank
be temporarily unavailable, the City will maintain an emergency reserve in another qualified bank.
INVESTMENT POLICY ADOPTION BY CITY COUNCIL
The City’s Investment Policy shall be formally approved and adopted by resolution of the City Council and
reviewed annually in accordance with the provisions of the Public Funds Investment Act of the Texas
Government Code Chapter 2256.
AMENDMENT
In the event Texas state law changes and the City cannot invest in the investments described by this policy,
this policy shall automatically be conforming to existing law.
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Item 6.
DEBT SERVICE SCHEDULES
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2025 39,100 5,536 44,636 75,900 10,744 86,644 115,000 16,280 131,280
2026 42,500 3,814 46,314 82,500 7,406 89,906 125,000 11,220 136,220
2027 44,200 1,944 46,144 85,800 3,776 89,576 130,000 5,720 135,720
Total 125,800 11,294 137,094 244,200 21,926 266,126 370,000 33,220 403,220
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2025 - - - 300,000 151,900 451,900 300,000 151,900 451,900
2026 - - - 310,000 142,750 452,750 310,000 142,750 452,750
2027 - - - 320,000 132,900 452,900 320,000 132,900 452,900
2028 - - - 330,000 121,925 451,925 330,000 121,925 451,925
2029 - - - 340,000 110,200 450,200 340,000 110,200 450,200
2030 - - - 355,000 97,594 452,594 355,000 97,594 452,594
2031 - - - 370,000 84,000 454,000 370,000 84,000 454,000
2032 - - - 380,000 69,937 449,937 380,000 69,937 449,937
2033 - - - 395,000 55,406 450,406 395,000 55,406 450,406
2034 - - - 410,000 40,313 450,313 410,000 40,313 450,313
2035 - - - 425,000 24,656 449,656 425,000 24,656 449,656
2036 - - - 445,000 8,344 453,344 445,000 8,344 453,344
Total - - - 4,380,000 1,039,925 5,419,925 4,380,000 1,039,925 5,419,925
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2025 - - - 115,000 357,600 472,600 115,000 357,600 472,600
2026 - - - 115,000 353,000 468,000 115,000 353,000 468,000
2027 - - - 390,000 348,400 738,400 390,000 348,400 738,400
2028 - - - 545,000 332,800 877,800 545,000 332,800 877,800
2029 - - - 560,000 311,000 871,000 560,000 311,000 871,000
2030 - - - 585,000 288,600 873,600 585,000 288,600 873,600
2031 - - - 605,000 265,200 870,200 605,000 265,200 870,200
2032 - - - 630,000 241,000 871,000 630,000 241,000 871,000
2033 - - - 660,000 215,800 875,800 660,000 215,800 875,800
2034 - - - 1,010,000 189,400 1,199,400 1,010,000 189,400 1,199,400
2035 - - - 1,050,000 149,000 1,199,000 1,050,000 149,000 1,199,000
2036 - - - 1,090,000 107,000 1,197,000 1,090,000 107,000 1,197,000
2037 - - - 1,585,000 63,400 1,648,400 1,585,000 63,400 1,648,400
Total - - - 8,940,000 3,222,200 12,162,200 8,940,000 3,222,200 12,162,200
Certificates of Obligation, Series 2015
Certificates of Obligation, Series 2017
Enterprise Fund: 100% Total
Enterprise Fund: 100% Total
Certificates of Obligation, Series 2007
General Fund: 0%
General Fund: 0%
Purpose: to acquire and renovate a building and parking area to be used by the City’s public works department; to purchase phone, alarm and computer equipment and
office furniture for such building; and professional services rendered in connection with this project.
Purpose: to pay for rehabilitation, reconstruction, addition and expansion of the waste water treatment plant; rehabilitation and construction of wastewater lift stations and
wastewater lines; construction of water lines and associated equipment and facilities rehabilitation, reconstruction and construction of streets and drainage; rehabilitation of
municipal facilities; and professional services rendered in connection with this project.
Purpose: to pay for the restoration, replacement, rehabilitation, and expansion of the wastewater and water systems, including the treatment plant; street and drainable
improvements; and professional services related thereto.
General Fund 34% Enterprise Fund: 66% Total
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Item 6.
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2025 235,000 14,300 249,300 - - - 235,000 14,300 249,300
2026 245,000 4,900 249,900 - - - 245,000 4,900 249,900
Total 480,000 19,200 499,200 - - - 480,000 19,200 499,200
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2025 - - - 345,000 541,150 886,150 345,000 541,150 886,150
2026 - - - 395,000 534,250 929,250 395,000 534,250 929,250
2027 - - - 140,000 526,350 666,350 140,000 526,350 666,350
2028 - - - 135,000 523,550 658,550 135,000 523,550 658,550
2029 - - - 160,000 519,500 679,500 160,000 519,500 679,500
2030 - - - 160,000 514,700 674,700 160,000 514,700 674,700
2031 - - - 185,000 509,900 694,900 185,000 509,900 694,900
2032 - - - 260,000 504,350 764,350 260,000 504,350 764,350
2033 - - - 290,000 493,950 783,950 290,000 493,950 783,950
2034 - - - 290,000 482,350 772,350 290,000 482,350 772,350
2035 - - - 320,000 470,750 790,750 320,000 470,750 790,750
2036 - - - 370,000 457,950 827,950 370,000 457,950 827,950
2037 - - - 395,000 446,850 841,850 395,000 446,850 841,850
2038 - - - 1,620,000 435,000 2,055,000 1,620,000 435,000 2,055,000
2039 - - - 1,665,000 386,400 2,051,400 1,665,000 386,400 2,051,400
2040 - - - 1,715,000 336,450 2,051,450 1,715,000 336,450 2,051,450
2041 - - - 1,765,000 285,000 2,050,000 1,765,000 285,000 2,050,000
2042 - - - 1,820,000 232,050 2,052,050 1,820,000 232,050 2,052,050
2043 - - - 1,875,000 177,450 2,052,450 1,875,000 177,450 2,052,450
2044 - - - 1,930,000 121,200 2,051,200 1,930,000 121,200 2,051,200
2045 - - - 1,990,000 63,300 2,053,300 1,990,000 63,300 2,053,300
2046 - - - 120,000 3,600 123,600 120,000 3,600 123,600
Total - - - 17,945,000 8,566,050 26,511,050 17,945,000 8,566,050 26,511,050
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2025 30,600 4,956 35,556 224,400 36,348 260,748 255,000 41,304 296,304
2026 31,200 4,690 35,890 228,800 34,395 263,195 260,000 39,085 299,085
2027 31,800 4,341 36,141 233,200 31,833 265,033 265,000 36,174 301,174
2028 31,800 3,889 35,689 233,200 28,521 261,721 265,000 32,410 297,410
2029 33,000 3,390 36,390 242,000 24,860 266,860 275,000 28,250 303,250
2030 33,000 2,786 35,786 242,000 20,431 262,431 275,000 23,217 298,217
2031 34,200 2,149 36,349 250,800 15,761 266,561 285,000 17,910 302,910
2032 34,800 1,472 36,272 255,200 10,795 265,995 290,000 12,267 302,267
2033 34,800 741 35,541 255,200 5,436 260,636 290,000 6,177 296,177
Total 295,200 28,414 323,614 2,164,800 208,380 2,373,180 2,460,000 236,794 2,696,794
General Fund 100%
General Fund: 0% Enterprise Fund: 100% Total
Certificates of Obligation, Series 2021B
Enterprise Fund: 0% Total
Certificates of Obligation, Series 2021A
General Fund: 0% Enterprise Fund: 100% Total
General Obligation Refunding Bonds, Series 2019
Purpose: to refund certain obligations (Combination Tax & Revenue Certificates of Obligations, Series 2013) of the City, and professional services related thereto.
Purpose: to refund certain obligations (Combination Tax & Revenue Certificates of Obligations, Series 2009) of the City, and professional services related thereto.
Purpose: to pay for the expansion and improvements to the City’s waster and sewer system; system renovations and line relocations to the City’s electric utility system;
city-wide street repairs and improvements; and professional services related thereto.
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Item 6.
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2025 670,000 151,108 821,108 - - - 670,000 151,108 821,108
2026 695,000 125,856 820,856 - - - 695,000 125,856 820,856
2027 722,000 99,641 821,641 - - - 722,000 99,641 821,641
2028 749,000 72,428 821,428 - - - 749,000 72,428 821,428
2029 777,000 44,197 821,197 - - - 777,000 44,197 821,197
2030 806,000 14,911 820,911 - - - 806,000 14,911 820,911
Total 4,419,000 508,141 4,927,141 - - - 4,419,000 508,141 4,927,141
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2025 - - - 217,056 217,056 - 217,056 217,056
2026 - - - 217,056 217,056 - 217,056 217,056
2027 - - - 217,056 217,056 - 217,056 217,056
2028 - - - 217,056 217,056 - 217,056 217,056
2029 - - - 217,056 217,056 - 217,056 217,056
2030 - - - 217,056 217,056 - 217,056 217,056
2031 - - - 130,000 217,056 347,056 130,000 217,056 347,056
2032 - - - 135,000 210,556 345,556 135,000 210,556 345,556
2033 - - - 140,000 203,806 343,806 140,000 203,806 343,806
2034 - - - 150,000 196,806 346,806 150,000 196,806 346,806
2035 - - - 155,000 189,306 344,306 155,000 189,306 344,306
2036 - - - 165,000 181,556 346,556 165,000 181,556 346,556
2037 - - - 170,000 173,306 343,306 170,000 173,306 343,306
2038 - - - 180,000 164,806 344,806 180,000 164,806 344,806
2039 - - - 190,000 155,806 345,806 190,000 155,806 345,806
2040 - - - 195,000 146,306 341,306 195,000 146,306 341,306
2041 - - - 205,000 138,506 343,506 205,000 138,506 343,506
2042 - - - 215,000 130,306 345,306 215,000 130,306 345,306
2043 - - - 220,000 121,706 341,706 220,000 121,706 341,706
2044 - - - 230,000 112,906 342,906 230,000 112,906 342,906
2045 - - - 240,000 103,706 343,706 240,000 103,706 343,706
2046 - - - 250,000 94,106 344,106 250,000 94,106 344,106
2047 - - - 260,000 84,106 344,106 260,000 84,106 344,106
2048 - - - 270,000 73,706 343,706 270,000 73,706 343,706
2049 - - - 280,000 62,906 342,906 280,000 62,906 342,906
2050 - - - 295,000 51,356 346,356 295,000 51,356 346,356
2051 - - - 305,000 39,188 344,188 305,000 39,188 344,188
2052 - - - 315,000 26,606 341,606 315,000 26,606 341,606
2053 - - - 330,000 13,613 343,613 330,000 13,613 343,613
Total - - - 5,025,000 4,194,363 9,219,363 5,025,000 4,194,363 9,219,363
Certificates of Obligation, Series 2023B
Purpose: purchase of real property for use by water, wastewater, and electric improvements.
General Fund: 0% Enterprise Fund: 100% Total
Limited Tax Notes, Series 2023A
Purpose: to purchase vehicles, equipment, real property for use by the City
General Fund: 100% Enterprise Fund: 0% Total
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Item 6.
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2025 155,000 542,401 697,401 - - - 155,000 542,401 697,401
2026 165,000 534,511 699,511 - - - 165,000 534,511 699,511
2027 170,000 526,443 696,443 - - - 170,000 526,443 696,443
2028 180,000 518,129 698,129 - - - 180,000 518,129 698,129
2029 190,000 509,328 699,328 - - - 190,000 509,328 699,328
2030 200,000 499,827 699,827 - - - 200,000 499,827 699,827
2031 205,000 489,828 694,828 - - - 205,000 489,828 694,828
2032 220,000 479,577 699,577 - - - 220,000 479,577 699,577
2033 230,000 468,578 698,578 - - - 230,000 468,578 698,578
2034 240,000 457,078 697,078 - - - 240,000 457,078 697,078
2035 255,000 444,237 699,237 - - - 255,000 444,237 699,237
2036 265,000 430,595 695,595 - - - 265,000 430,595 695,595
2037 280,000 416,418 696,418 - - - 280,000 416,418 696,418
2038 295,000 401,438 696,438 - - - 295,000 401,438 696,438
2039 310,000 385,655 695,655 - - - 310,000 385,655 695,655
2040 330,000 368,756 698,756 - - - 330,000 368,756 698,756
2041 345,000 350,775 695,775 - - - 345,000 350,775 695,775
2042 356,000 331,973 687,973 - - - 356,000 331,973 687,973
2043 385,000 312,080 697,080 - - - 385,000 312,080 697,080
2044 405,000 291,098 696,098 - - - 405,000 291,098 696,098
2045 430,000 268,620 698,620 - - - 430,000 268,620 698,620
2046 455,000 244,755 699,755 - - - 455,000 244,755 699,755
2047 480,000 219,503 699,503 - - - 480,000 219,503 699,503
2048 505,000 192,862 697,862 - - - 505,000 192,862 697,862
2049 530,000 164,835 694,835 - - - 530,000 164,835 694,835
2050 560,000 135,420 695,420 - - - 560,000 135,420 695,420
2051 595,000 104,340 699,340 - - - 595,000 104,340 699,340
2052 625,000 71,318 696,318 - - - 625,000 71,318 696,318
2053 669,000 36,630 705,630 - - - 669,000 36,630 705,630
Total 10,030,000 10,197,008 20,227,008 - - - 10,030,000 10,197,008 20,227,008
Certificates of Obligation, Series 2023C
Purpose: purchase of real property for future development by the City.
General Fund: 100% Enterprise Fund: 0% Total
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Item 6.
Fiscal
Year Principal Interest Total Principal Interest Total Principal Interest Total
2025 1,129,700 718,301 1,848,001 1,060,300 1,314,798 2,375,098 2,190,000 2,033,099 4,223,099
2026 1,178,700 673,771 1,852,471 1,131,300 1,288,857 2,420,157 2,310,000 1,962,628 4,272,628
2027 968,000 632,369 1,600,369 1,169,000 1,260,315 2,429,315 2,137,000 1,892,684 4,029,684
2028 960,800 594,446 1,555,246 1,243,200 1,223,852 2,467,052 2,204,000 1,818,298 4,022,298
2029 1,000,000 556,915 1,556,915 1,302,000 1,182,616 2,484,616 2,302,000 1,739,531 4,041,531
2030 1,039,000 517,524 1,556,524 1,342,000 1,138,381 2,480,381 2,381,000 1,655,905 4,036,905
2031 239,200 491,977 731,177 1,540,800 1,091,917 2,632,717 1,780,000 1,583,894 3,363,894
2032 254,800 481,049 735,849 1,660,200 1,036,638 2,696,838 1,915,000 1,517,687 3,432,687
2033 264,800 469,319 734,119 1,740,200 974,398 2,714,598 2,005,000 1,443,717 3,448,717
2034 240,000 457,078 697,078 1,860,000 908,869 2,768,869 2,100,000 1,365,947 3,465,947
2035 255,000 444,237 699,237 1,950,000 833,712 2,783,712 2,205,000 1,277,949 3,482,949
2036 265,000 430,595 695,595 2,070,000 754,850 2,824,850 2,335,000 1,185,445 3,520,445
2037 280,000 416,418 696,418 2,150,000 683,556 2,833,556 2,430,000 1,099,974 3,529,974
2038 295,000 401,438 696,438 1,800,000 599,806 2,399,806 2,095,000 1,001,244 3,096,244
2039 310,000 385,655 695,655 1,855,000 542,206 2,397,206 2,165,000 927,861 3,092,861
2040 330,000 368,756 698,756 1,910,000 482,756 2,392,756 2,240,000 851,512 3,091,512
2041 345,000 350,775 695,775 1,970,000 423,506 2,393,506 2,315,000 774,281 3,089,281
2042 356,000 331,973 687,973 2,035,000 362,356 2,397,356 2,391,000 694,329 3,085,329
2043 385,000 312,080 697,080 2,095,000 299,156 2,394,156 2,480,000 611,236 3,091,236
2044 405,000 291,098 696,098 2,160,000 234,106 2,394,106 2,565,000 525,204 3,090,204
2045 430,000 268,620 698,620 2,230,000 167,006 2,397,006 2,660,000 435,626 3,095,626
2046 455,000 244,755 699,755 370,000 97,706 467,706 825,000 342,461 1,167,461
2047 480,000 219,503 699,503 260,000 84,106 344,106 740,000 303,609 1,043,609
2048 505,000 192,862 697,862 270,000 73,706 343,706 775,000 266,568 1,041,568
2049 530,000 164,835 694,835 280,000 62,906 342,906 810,000 227,741 1,037,741
2050 560,000 135,420 695,420 295,000 51,356 346,356 855,000 186,776 1,041,776
2051 595,000 104,340 699,340 305,000 39,188 344,188 900,000 143,528 1,043,528
2052 625,000 71,318 696,318 315,000 26,606 341,606 940,000 97,924 1,037,924
2053 669,000 36,630 705,630 330,000 13,613 343,613 999,000 50,243 1,049,243
Total 15,350,000 10,764,057 26,114,057 38,699,000 17,252,844 55,951,844 54,049,000 28,016,901 82,065,901
TotalGeneral Fund Enterprise Fund
Total Debt
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Item 6.
STANDARD & POORS RATING REPORT
The City of Sanger was assigned a rating of AA+/Stable upon
the issuance of the series 2023 bonds.
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Item 6.
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Item 6.
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2024 TAX RATE CALCULATION WORKSHEET
Texas Tax Code §26.04(c) requires the calculation of the no-new-revenue (NNR) tax rate and voter-approval tax rate for
the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process
starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties
under protest. Texas Tax Code § 26.04(e-5) requires this calculation form be included in the annual budget document.
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Item 6.
GLOSSARY OF TERMS
Accrual Basis of Accounting
The basis of accounting whereby revenue projections
are developed recognizing revenues expected to be
earned in the period, and expenditure estimates are
developed for all expenses anticipated to be incurred
during the last fiscal year.
Ad Valorem
Latin for “according to the value of.” Refers to the tax
assessed against real (land and building) and
personal (equipment and furniture) property.
Appropriation
A legal authorization granted by a legislative body to
make expenditures and to incur obligations for specific
purposes. An appropriation is usually limited in the
amount and as to the time when it may be expended.
Assessed Valuation
A valuation set upon real estate and certain personal
property by the appraisal district as a basis for levying
property taxes.
Assets
Resources owned or held by a government which has
monetary value.
Audit
The annual formal examination of the City’s financial
statement by an independent third-party accounting
firm.
Balanced Budget
A budget that is resources (revenues, fund balance)
that equals, or is greater than, uses
(expenditures/expenses, capital outlay).
Basis of Accounting
The timing method used in the recognition of revenues
and expenditures for financial reporting purposes.
Bond
A written promise to pay a specified sum of money at
a specified date or dates in the future, called the
maturity date(s), together with periodic interest at a
specified rate.
Budget
A plan of financial operation embodying an estimate of
proposed expenditures for any given period and the
proposed means of financing them.
Capital Expenditures/ Outlays
An acquisition or an improvement that will have a life
of more than one year and cost more than $5,000.
Repairs that do not extend the life of an asset do not
qualify.
Capital Project
A specific project in the Capital Projects Fund or in the
Enterprise Capital Projects Fund. These major
projects (e.g., parks, buildings, streets, water lines)
have a long-term nature and are constructed for the
public good.
Capital Projects Funds
Funds that have been created to account for financial
resources to be used to acquire or construct major
capital projects (see above).
Cash Basis of Accounting
The method of accounting under which revenues are
recorded when received and expenditures are
recorded when paid.
CIP
Acronym for Capital Improvement Plan.
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CCN
A Certificate of Convenience and Necessity (CCN)
gives a public utility the exclusive right to provide retail
utility service to an identified geographic area, referred
to as the certified service area.
DATCU
Acronym for Denton Area Teachers Credit Union.
Debt Service
Payment of interest and repayment of principle to
holders of a government’s debt instruments.
Debt Service Fund
A fund established to account for the accumulation of
resources for, and the payment of, general long-term
debt principal and interest. The Town has no debt;
therefore, no debt service fund budget is presented.
DFW
Acronym for The Dallas - Fort Worth area.
EMS
Acronym for Emergency Medical Services.
Encumbrances
Commitments related to unperformed (executory)
contracts for goods and services.
Enterprise Fund
A proprietary fund type used to report activity for
which a fee is charged to external users for goods or
services.
ERCOT
Acronym for Electric Reliability Council of Texas.
Expenditures
Decreases in net financial resources. Expenditures
include current operating expenses which require the
current or future use of net current assets, debt
service, and capital outlays.
FM
Designation for Farm to Market road.
Fiduciary Fund
A fund type used to report assets held in a trustee or
agency position for other entities.
Fund
An independent fiscal and accounting entity with a
self-balancing set of accounts recording cash and/or
other resources together with all liabilities, obligations,
reserves, and equities which are segregated for the
purpose of carrying on specific activities or attaining
certain objectives.
Fund Balance (Equity)
The difference between fund assets and fund liabilities
reported in the Town’s governmental funds. For
Budget presentation purposes, Fund Balance shall be
defined as Unassigned Fund Balance for
governmental funds and as Net Working Capital for
proprietary funds.
FY
Acronym for Fiscal Year.
GAAP
Acronym for Generally Accepted Accounting
Principles, which are a collection of rules and
procedures that set the basis for the fair presentation
of financial statements. The accounting and reporting
policies of the Town conform to the GAAP applicable
to state and local governments.
GASB
Acronym for Government Accounting Standards
Board, an independent, non-profit agency responsible
for the promulgation of accounting and financial
reporting procedures for governmental entities.
General Fund
General Operating Fund of the Town, accounting for
the resources and expenditures related to the
generally recognized governmental services provided.
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GFOA
Acronym for the Government Finance Officers
Association. Founded in 1906, GFOA represents
public finance officials throughout the United States
and Canada. The association's more than 20,000
members are federal, state/provincial, and local
finance officials deeply involved in planning, financing,
and implementing thousands of governmental
operations in each of their jurisdictions. GFOA's
mission is to advance excellence in public finance.
Governmental Funds
Funds generally used to account for tax-supported
activities. There are five (5) types of governmental
funds; the general fund, special revenue funds, debt
services funds, capital projects funds and permanent
funds.
HOT
Acronym for Hotel Occupancy Tax.
I&I
Acronym for Inflow & Infiltration. Inflow happens when
groundwater and stormwater seep into sanitary sewer
systems through private and public defects within the
collection system. Infiltration is when groundwater
enters the sanitary sewer system through faulty pipes
or manholes.
I&S
Acronym for Interest & Sinking.
Infrastructure
Public domain fixed assets such as roads, bridges,
curbs and gutters, streets and sidewalks, drainage
systems, lighting systems and similar assets that are
immovable and of value only to the government unit.
Internal Service Fund
A fund used to account for the financing of goods or
services provided by one department or agency to
other departments or agencies of a government, or to
other governments, on a cost-reimbursement basis.
The Town’s Equipment Replacement, Technology
Replacement and Building Maintenance & Investment
Funds are internal service funds.
MICU
Acronym for Mobile Intensive Care Unit.
M&O
Acronym for Maintenance & Operations
Major Fund
A fund whose revenues, expenditures, assets or
liabilities are greater than ten percent of
corresponding totals and at least five percent of the
aggregate amount for all governmental and enterprise
funds.
Modified Accrual
A combination of cash basis and accrual basis.
Revenues are recognized when they are (1)
measurable and (2) available. Expenditures are fully
accrued as they are measurable when they are
incurred.
No-New-Revenue (NNR) Tax Rate
The no-new-revenue tax rate enables the public to
evaluate the relationship between taxes for the prior
year and for the current year, based on a tax rate that
would produce the same amount of taxes if applied to
the same properties taxed in both years.
Ordinance
A formal legislative enactment by the governing body
of a municipality. If it is not in conflict with any higher
form of law, such as a state statute or constitutional
provision, it has the full force and effect of law within
the boundaries of the municipality to which it applies.
The difference between an ordinance and a resolution
is that the latter requires less legal formality and has a
lower legal status. Revenue raising measures, such
as the imposition of taxes, special assessments and
service charges, usually require ordinances.
P&Z
Acronym for Planning & Zoning.
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Proprietary Fund
A fund type used to account for activities that involve
business-like operations.
R&M
Acronym for Repairs & Maintenance.
Revenues
Increases in net financial resources. Revenues
include the receipt of assets for goods sold or services
provided in the current reporting period,
intergovernmental grants, and interest income.
SCBA
Self-contained Breathing Apparatus
Special Revenue Fund
A fund used to account for the proceeds of specific
revenue sources (other than expendable trusts or
major capital projects) that are legally restricted to
expenditure for specifies purposes. GAAP only require
the use of special revenue funds when legally
mandated. These include the Court Technology and
Court Security Funds.
SWOT
Acronym for an analysis of the City’s Strengths,
Weaknesses, Opportunities and Threats.
Tax Levy
The total amount of taxes imposed by the Town of
taxable property within in its boundaries.
Tax Rate
The dollar rate for taxes levied for each $100 of
assessed valuation.
TBD
Acronym for To Be Determined.
TXDOT Acronym for Texas Department of
Transportation.
Transfer
The movement of monies from one fund, activity,
department, or account to another. This includes
budgetary and/or movement of assets.
Voter-Approval Tax Rate
The voter-approval tax rate is a calculated maximum
rate allowed by law without voter approval. The
calculation splits the voter-approval tax rate into two
separate components - a no-new-revenue
maintenance and operations (M&O) rate and a debt
service rate.
WW
Acronym for Waste Water.
WWTP
Abbreviation for Waste Water Treatment Plant.
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Item 6.
CITY COUNCIL COMMUNICATION
DATE: August 19, 2024
FROM: Clayton Gray, Chief Financial Officer
AGENDA ITEM: Consideration and possible action on Ordinance 08-13-24, setting the City's Ad
Valorem tax rate at $0.689747/$100 of taxable assessed valuation for the Fiscal
Year beginning October 1, 2024, and ending September 30, 2025.
SUMMARY:
This Ordinance sets the tax rate for the 2024-2025 fiscal year at $0.689747/$100 valuation, which
is unchanged from the prior year tax rate.
The tax rate is as follows: $0.568912 for maintenance and operations and $0.120835 for general
obligation debt.
Inc compliance with the Texas Property Tax Code, the City published required notices regarding the
proposed tax rate in The Denton Record-Chronicle.
Notice of the proposed tax rate has been available to the public on the City’s website.
A public hearing regarding the proposed tax rate was held on August 12, 2024.
FISCAL INFORMATION:
N/A
RECOMMENDED MOTION OR ACTION:
Staff recommends approval of Ordinance 08-13-24.
Under Section 26.05(b) of the Texas Property Tax Code, the motion to adopt this ordinance must
be made in the following form: "I move that the property tax rate be increased by the
adoption of a tax rate of $0.689747per $100, which is effectively a 3.78% percent
increase in the tax rate.”
The vote on the ordinance must be a record vote of the City Council.
ATTACHMENTS:
Ordinance 08-13-24
Rate 2024-2025 2023-2024 Change
M&O Rate $0.568912 $0.560957 $0.007955
Debt Rate $0.120835 $0.128790 ($0.007955)
Total Rate $0.689747 $0.689747 $0.000000
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Ordinance 08-13-24 Levying a Property Tax Rate Page 1 of 2
CITY OF SANGER, TEXAS
ORDINANCE No. 08-13-24
AN ORDINANCE OF THE CITY OF SANGER, DENTON COUNTY, TEXAS, LEVYING
A TAX RATE FOR THE GENERAL GOVERNMENT FOR THE FISCAL YEAR 20 24-
2025 AND PROVIDING FOR A PENALTY AND AN EFFECTIVE DATE.
WHEREAS, the City of Sanger (the “City”) is a home rule municipality regulated by state
law and Charter; and
WHEREAS, the City Council of the City of Sanger finds that a tax rate of $0.689747 per
$100 valuation for the Fiscal Year 2024-2025, hereinafter levied for current expenses of the City
and general improvements of the City and its property, must be levied to provide the revenue
requirements of the budget for the ensuing year; and
WHEREAS, all statutory and constitutional requirements for the levy and assessment of
ad valorem taxes have been completed in due and correct time and all requirements of the Sanger
Charter have been met; and
WHEREAS, the City Council finds that the passage of this Ordinance is in the best interest
of the citizens of Sanger.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
SANGER, TEXAS:
SECTION 1: That the City Council does hereby levy and adopt the tax rate on $100
assessed valuation for the City for maintenance and operation of the City government for the tax
year 2024- 2025 as follows:
$0.568912/$100
SECTION 2: That the City Council does hereby levy and adopt the tax rate on $100
assessed valuation for the City for debt service for City government for the tax year 2024-2025 as
follows:
$0.120835/$100
SECTION 3. That, because the total amount of revenue generated from taxes to fund
maintenance and operations will be greater than last year and because the tax rate exceeds the
effective maintenance and operations rate, the following statements are made as required by
Section 26.05 of the Texas Tax Code: THIS TAX RATE WILL RAISE MORE TAXES FOR
MAINTENANCE AND OPERATIONS THAN LAST YEAR’S TAX RATE. THE TAX
RATE WILL EFFECTIVELY BE RAISED BY 3.78 PERCENT AND WILL RAISE TAXES
FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
APPROXIMATELY $27.14.
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SECTION 4. It is hereby declared to be the intention of the City Council that the sections,
paragraphs, sentences, clauses, phrases and words of this Ordinance are severable and, if any
word, phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared
unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such
unconstitutionality shall not affect any of the remaining portions of this Ordinance, since the same
would have been enacted by the City Council without the incorporation in this Ordinance of any
such unconstitutional word, phrase, clause, sentence, paragraph, or section.
SECTION 5. Any person, firm or corporation who shall violate any of the provisions of
this article shall be guilty of a misdemeanor and upon conviction shall be fined in accordance
with the general penalty provision found in The Code of Ordinances, Section 1.109 General
Penalty for Violations of Code.
SECTION 6. This ordinance will take effect immediately from and after its passage and
the publication of the caption, as the law and Charter in such cases provide.
SECTION 7. The City Council of the City of Sanger, Texas met in a public meeting on
August 19, 2024, and adopted this ordinance with a majority vote as follows:
Council Member Marissa Barrett AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Gary Bilyeu AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Dennis Dillon AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Allen Chick AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
Council Member Victor Gann AYE ___ NAY ___ ABSTAIN ___ ABSENT ___
PASSED AND APPROVED by the City Council of the City of Sanger, Texas on this 19th
day of August 2024.
APPROVED:
________________________________
ATTEST: Thomas E. Muir, Mayor
________________________________ APPROVED TO FORM:
Kelly Edwards, City Secretary
________________________________
Hugh Coleman, City Attorney
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CITY COUNCIL COMMUNICATION
DATE: August 19, 2024
FROM: Clayton Gray, Chief Financial Officer
AGENDA ITEM: Consideration and possible action on Ordinance 08-14-24 ratifying the property
tax increase reflected in the fiscal year 2024-2025 budget.
SUMMARY:
The proposed tax rate of $0.689747 per $100 valuation is unchanged from the current tax rate of
$0. 689747 per $100 valuation.
The increase in the tax roll since last year will result in the City receiving more revenues in property
tax.
Section 102.007(c) of the Local Government Code requires a governing body that adopts a budget
that raises more revenue from property taxes than in the previous year to ratify, by a separate
vote, the property tax increase reflected in the budget. A vote under this subsection is in addition
to and separate from the vote to adopt the budget or a vote to set the tax rate required by Chapter
26, Tax Code, or other law. The proposed 2024-2025 budget will raise more revenue from property
taxes than in the previous year, and therefore requires a separate vote of the City Council to ratify
the property tax increase reflected in the budget.
The calculation of the increased revenues is based on the adjusted tax rolls, resulting in an increase
in property tax revenue of $782,103. This additional revenue represents a 9.00% increase from last
year's adjusted levy and includes $468,968 in revenues generated from new properties added to
the tax roll.
FISCAL INFORMATION:
N/A
RECOMMENDED MOTION OR ACTION:
Staff recommends approval of Ordinance 08-14-24.
ATTACHMENTS:
Ordinance 08-14-24 Ratifying a Property Tax Increase
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Item 8.
Ordinance 08-14-24 Ratifying a Property Tax Increase Page 1 of 2
CITY OF SANGER, TEXAS
ORDINANCE No. 08-14-24
AN ORDINANCE OF THE CITY OF SANGER, DENTON COUNTY, TEXAS,
RATIFYING THE PROPERTY TAX REVENUE INCREASE IN THE 2024-2025 BUDGET
AS A RESULT OF THE CITY RECEIVING MORE REVENUES FROM PROPERTY
TAXES IN THE 2024-2025 BUDGET THAN IN THE PREVIOUS FISCAL YEAR; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City of Sanger (the “City”) is a home rule municipality regulated by state
law and Charter; and
WHEREAS, Texas Local Government Code Section 102.007 , requires the City Council
to ratify by a separate vote and providing the necessary disclosure language in the ratification,
when there is an increase to the property tax revenues in the proposed budget as compared to the
previous year; and,
WHEREAS, the City's 2024-2025 Budget has an increase in property tax revenues as
compared to the previous year; and
WHEREAS, as a result of the approval of the 2024-2025 Budget, the City Council finds
that it must ratify the increased revenue from property taxes; and
WHEREAS, the City Council finds that passage of this Ordinance is in the best interest of
the citizens of Sanger.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
SANGER, TEXAS:
SECTION 1: That the City Council, as the governing body of the City of Sanger, Texas,
having adopted the Fiscal Year 2024-2025 annual Budget that will require raising more revenue
from property taxes than in the previous year, hereby ratifies the property tax increase reflected in
the Fiscal Year 2024-2025 Annual Budget.
SECTION 2. That all matters stated in the preamble are found to be true and correct and
are incorporated herein as if copied in their entirety.
SECTION 3. It is hereby declared to be the intention of the City Council that the sections,
paragraphs, sentences, clauses, phrases and words of this Ordinance are severable and, if any
word, phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared
unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such
unconstitutionality shall not affect any of the remaining portions of this Ordinance, since the same
would have been enacted by the City Council without the incorporation in this Ordinance of any
such unconstitutional word, phrase, clause, sentence, paragraph, or section.
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Ordinance 08-14-24 Ratifying a Property Tax Increase Page 2 of 2
SECTION 5. This ordinance will take effect immediately from and after its passage and
the publication of the caption, as the law and Charter in such cases provide.
PASSED AND APPROVED by the City Council of the City of Sanger, Texas on this 19th
day of August 2024.
APPROVED:
________________________________
ATTEST: Thomas E. Muir, Mayor
________________________________ APPROVED TO FORM:
Kelly Edwards, City Secretary
________________________________
Hugh Coleman, City Attorney
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Item 8.
CITY COUNCIL COMMUNICATION
DATE: August 19, 2024
FROM: Hugh Coleman, City Attorney
AGENDA ITEM: Consideration and possible action an Agreement for Certificate of Convenience
and Necessity No. 20073 Release, Green Space Dedication, and Attorney Fees
are executed by and among Denton 1000 Land, LP, a Texas limited partnership,
the City of Sanger, Texas and the Denton County Soil and Water Conservation
District No. 547.
SUMMARY:
This agreement provides for the release of the sewer CCN and payment of attorney’s fees
expended for the review of easements and sewer study.
FISCAL INFORMATION:
Budgeted: N/A Amount: $0.00 GL Account: N/A
RECOMMENDED MOTION OR ACTION:
Approve the agreement
ATTACHMENTS:
CCN Release Agreement
Additional Attachment
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https://lglawfirm-my.sharepoint.com/personal/lstovall_lglawfirm_com/Documents/Desktop/7-29/Agreement for CCN Release,
Green Space Dedication and Attorney Fees (btwn Denton Land, DCSWCD, City of Sanger) DRAFT.docx
Rec’d from Justin Bono 07/31/24
Last Revised: 08/05/24
AGREEMENT FOR CCN RELEASE, GREEN SPACE DEDICATION AND
ATTORNEY FEES
This Agreement for CCN Release, Green Space Dedication, and Attorney Fees (the
“Agreement”) is executed by and among Denton 1000 Land, LP, a Texas limited
partnership, (the “Developer”), the City of Sanger, Texas (the “City”) and the Denton
County Soil and Water Conservation District #547 (the “District”) to be effective on the
“Effective Date” (as defined below).
RECITALS
WHEREAS, the Developer, the City, and the District are sometimes individually referred
to as a “Party” and collectively as the “Parties”; and
WHEREAS, the City is a home-rule municipality of the state of Texas located within
Denton County (the “County”); and
WHEREAS, the Developer is the owner and/or the master developer of approximately
1,018 acres of real property located within the County, which is more particularly
described by metes and bounds and depicted on Exhibit A attached hereto; and
WHEREAS, the District is holder of an easement on the above referenced Developer-
owned property; and
WHEREAS, the Developer is the holder of Texas Pollutant Discharge Elimination System
(“TPDES”) Permit No. WQ0016219001 issued on April 27, 2023 by the Texas Commission
on Environmental Quality (“TCEQ”) to Denton Stuart Ridge LLC and later transferred to
Developer on August 29, 2023 (the “Permit”); and
WHEREAS, the City currently holds the CCN #20073 for wastewater service over the
Property; and
WHEREAS, the City and District have an interest in providing for effective wastewater
treatment in the area to be served by the Developer and/or maintaining water quality in
their respective jurisdictions.
ARTICLE I
DEFINITIONS
Unless the context requires otherwise, the following terms shall have the meanings
hereinafter set forth:
1.1 CCN means the Certificate of Convenience and Necessity #20073 over the
Property.
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https://lglawfirm-my.sharepoint.com/personal/lstovall_lglawfirm_com/Documents/Desktop/7-29/Agreement for CCN Release,
Green Space Dedication and Attorney Fees (btwn Denton Land, DCSWCD, City of Sanger) DRAFT.docx
Rec’d from Justin Bono 07/31/24
Last Revised: 08/05/24
1.2 Easement means the Easement dated July 14, 1978, and recorded on July 14, 1978,
under Volume 900, Page 702 of the Deed Records of Denton County, Texas.
1.3 Easement Abandonment means the easement release/abandonment signed or to
be signed concurrently with this Agreement by the District and the Developer for
the Easement located on the Property and attached as Exhibit B.
1.4 Effective Date means the date that this Agreement is last signed by a Party.
1.5 FEMA means the Federal Emergency Management Agency.
1.6 Green Space means an area of vegetation or vegetated land designated for
ecological or environmental purposes for the protection and maintenance of water
quality and to assist in stormwater management on the property, which Green
Space is depicted on Exhibit C and described in Section 3.2 below.
1.7 Property means the real property described by the metes and bounds and depicted
in Exhibit A.
ARTICLE II
CCN RELEASE
2.1 In consideration for the dedications pursuant to this Agreement and the
unconditional release or decertification of the CCN by the City, the Developer
agrees to fund a $27,000.00 wastewater study for the benefit of the City.
2.2 The City agrees to release or transfer the CCN at the request of the Developer and
provide all documentation necessary for such release or transfer and further agrees
not to protest or challenge the decertification of the Property from the CCN, now
or in the future, as consideration for the $27,000.00 wastewater study paid for by
the Developer, notwithstanding any other Agreement between the City and
Developer or City and any other party.
2.3 Compliance with this Agreement shall satisfy the obligations in full of the
Agreement Regarding Wastewater Service and Withdrawal of Objections to
Creation of District between Developer and the City effective August 28, 2023.
2.4 Developer may utilize this Agreement if necessary to facilitate an expedited release
of the CCN with the Public Utility Commission of Texas.
ARTICLE III
GREEN SPACE DEDICATION
3.1 District agrees to abandon the Easement pursuant to the Easement Abandonment,
and in consideration, Developer agrees to maintain the Green Space as provided
herein.
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https://lglawfirm-my.sharepoint.com/personal/lstovall_lglawfirm_com/Documents/Desktop/7-29/Agreement for CCN Release,
Green Space Dedication and Attorney Fees (btwn Denton Land, DCSWCD, City of Sanger) DRAFT.docx
Rec’d from Justin Bono 07/31/24
Last Revised: 08/05/24
3.2 The purpose of the Green Space is to be dedicated to the preservation and
enhancement of water quality. The Green Space shall encompass the fully
developed 100-year FEMA floodplain as may be amended by FEMA as depicted on
Exhibit C. Such Green Space shall be owned and maintained by Developer and/or
by a homeowners’ association designated by Developer. Developer shall retain all
rights to improve the Green Space with trails, amenities, roadways, stormwater
detention ponds, sanitary sewer lines, water lines, drainage lines, and any other
subsurface utility, but excluding any vertical buildings.
3.3 The Green Space shall be designed and maintained in accordance with best
practices for the protection of water quality and soil conservation. The Developer
and/or a homeowners’ association shall bear all costs associated with the
establishment and maintenance of the Green Space throughout the duration of the
project and in perpetuity. If a homeowners’ association ultimately takes on
responsibilities pursuant to this paragraph, Developer shall assign this agreement
in writing to such entity and shall provide the City and District with written notice
of same within ten (10) calendar days of such assignment.
3.4 The Green Space shall be dedicated, developed, and maintained by Developer or
its heirs, legal representatives, successors, and assigns in perpetuity on the
property.
ARTICLE IV
FEES & LIABILITY
4.1 Attorney Fees. City’s and District’s attorneys’ fees associated with the preparation
and review of this Agreement and the Easement Release (Exhibit B) and the
$27,000.00 discussed in Article II shall be paid by Developer after the Effective
Date and within 30 days of Developer’s receipt of an invoice therefore from the
District and the City.
4.2 Indemnity. The Developer agrees to indemnify and hold harmless the City and the
District from and against any and all costs, expenses, and liabilities, including
attorneys’ fees, arising out of or relating to any and all disputes, demands, and/or
claims arising out of this Agreement and/or the Easement Release. This includes,
but is not limited to, any legal actions, claims, or disputes initiated by or against
the City and the District as a result of the Developer’s performance or breach of the
terms and conditions set forth in this Agreement. The obligation of the Developer
to pay attorneys’ fees shall survive the termination or expiration of this Agreement.
4.3 Payment of Engineering Fees or Wastewater Studies. In the event of any dispute
regarding the payment of engineering fees or wastewater studies, the Developer
shall be responsible for resolving such disputes and shall bear any additional costs,
including legal fees, associated with such resolution. This obligation shall survive
the termination or expiration of this Agreement.
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ARTICLE V
MISCELLANEOUS
5.1 This Agreement shall be governed by and construed in accordance with the laws of
the State of Texas.
5.2 This Agreement shall inure the benefit of and be binding on the parties hereto and
their respective heirs, legal representatives, successors, and assigns. No party shall
assign its rights or obligations under this Agreement without the prior written
consent of the other parties hereto, which consent may not be unreasonably
withheld.
5.3 Each of the Parties agree, warrant, and represent that the signatory for such Party
has all required authorization to sign this Agreement and bind that Party to the
terms of this Agreement.
[THE BALANCE OF THIS PAGE IS HEREBY INTENTIONALLY LEFT BLANK.]
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DEVELOPER:
DENTON 1000 LAND, LP,
a Texas limited partnership
By: Astra Investments GP, LLC,
a Texas limited liability company,
its Managing General Partner
By:
Justin Bono, Manager
STATE OF TEXAS §
§
COUNTY OF DALLAS §
BEFORE ME, the undersigned authority, on this day personally appeared Justin
Bono, Manager of Astra Investments GP, LLC, a Texas limited liability company, as
Managing General Partner of DENTON 1000 LAND, LP, a Texas limited partnership,
known to me to be the person whose name is subscribed to the foregoing instrument, and
acknowledged to me that he executed the same for the purpose and consideration and in
the capacity therein expressed.
GIVEN UNDER MY HAND AND SEAL OF OFFICE this ___ day of August, 2024.
Notary Public in and for the State of Texas
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CITY:
CITY OF SANGER
By:
Name:
Title:
STATE OF TEXAS §
§
COUNTY OF ___________ §
BEFORE ME, the undersigned authority, on this day personally appeared
___________________________, ________________________________
of the CITY OF SANGER, known to me to be the person whose name is subscribed to the
foregoing instrument, and acknowledged to me that he executed the same for the purpose
and consideration and in the capacity therein expressed.
GIVEN UNDER MY HAND AND SEAL OF OFFICE this ___ day of August, 2024.
Notary Public in and for the State of Texas
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DISTRICT:
DENTON COUNTY SOIL AND WATER CONSERVATION DISTRICT #547
By:
Name:
Title:
STATE OF TEXAS §
§
COUNTY OF ___________ §
BEFORE ME, the undersigned authority, on this day personally appeared
___________________________, ________________________________
of DENTON COUNTY SOIL AND WATER CONSERVATION DISTRICT #547, known to
me to be the person whose name is subscribed to the foregoing instrument, and
acknowledged to me that he executed the same for the purpose and consideration and in
the capacity therein expressed.
GIVEN UNDER MY HAND AND SEAL OF OFFICE this ___ day of August, 2024.
Notary Public in and for the State of Texas
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EXHIBIT A
DESCRIPTION AND/OR DEPICTION OF THE PROPERTY
FIELD NOTE DESCRIPTION
1018.4296 ACRES
BEING a tract of land situated in the Y. Sanchez Survey, Abstract Number 1136 and the
T. Toby Survey, Abstract Number 1287, Denton County, Texas and being all that tract of
land conveyed to Eagle Farms, Inc. according to the document field of record in 2005-
723315 and being a portion of that tract of land conveyed to John Porter Auto Sales, Inc.
according to the document filed of record in Volume 667, Page 572 Real Property Records
Denton County, Texas (R.P.R.D.C.T.), said tract of land being more particularly described
as follows:
BEGINNING at a PK Nail set near the intersection of Miller Road and Hawkeye Road
for the northeast corner of said Eagle Farms tract, same being common with the
northwest corner of that tract of land conveyed to the Hanna Khraish Family Trust,
according to the document filed of record in Instrument Number 2012-147817
(R.P.R.D.C.T.) and being the most northerly northeast corner of this tract;
THENCE South 0°48’00” West, leaving said intersection and with the common line of
said Eagle Farms and Hanna Khraish tracts, along a fence, passing by a “T” fence
intersection at a distance of 2628.6 feet, continuing in all a distance of 3030.04 feet to a
metal pipe corner post found at the “T” intersection of fences, for the most northerly
northwest corner of the above mentioned John Porter tract and being common with the
southwest corner of said Hanna Khraish tract, for an interior “ell” corner of this tract;
THENCE South 89°12’17” East, leaving said common corner, along a fence, with the
common line of said Porter and Khraish tracts, passing by a “T” fence intersection at a
distance of 1578.8 feet, continuing in all a distance of 2642.81 feet to a wooden fence
corner post found for a southerly corner of said Hanna Khraish tract, same being common
with an interior “ell” corner of said Porter tract and this tract;
THENCE North 1°07’48” East, leaving said common corner, along a fence, with the
common line of said tracts, a distance of 326.17 feet to a wooden fence corner post found
for an interior “ell” corner of said Hanna Khraish tract, same being common with the most
westerly northeast corner of said Porter tract and this tract;
THENCE South 89°10’37” East, leaving said common corner, with a portion of the south
line of said Hanna Khraish tract, same being common with the north line of said Porter
tract and this tract, a distance of 649.68 feet to a wooden fence corner post found for the
northwest corner of that tract of land conveyed to Mark and Dione Mahan, according to
the document filed of record in Instrument Number 2011-34060 Official Public Record
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Denton County, Texas (O.P.R.D.C.T.) same being common with the most easterly
northeast corner of said Porter tract and this tract;
THENCE South 0°38’17” East, along a fence and with the east line of said Porter tract
and this tract, same being common with the west line of said Mahan tract, the west line
of Whitson Ranch, an addition to Denton County Texas according to the plat filed of
record in Instrument Number 99-R0013801 (O.P.R.D.C.T.), the west lines of those tracts
of land conveyed to Michael Ellis according to the documents filed of record in Instrument
Number 2005-11653 and 2004-75244 (O.P.R.D.C.T.) and the west line of that tract of
land conveyed to Deborah Ruth Jernigan, according to the document filed of record in
Instrument Number93-R0036124 (O.P.R.D.C.T.) a distance of 2639.31 feet, passing the
end of said fence by 1.3 feet, to a 5/8” iron rod with plastic cap stamped “KHA” set in the
north line of that tract of land conveyed to Enderby Gas, Inc. according to the document
filed of record in Instrument Number 2002-142529 (O.P.R.D.C.T.) for the southwest
corner of said Jernigan tract and being common with an easterly corner of said Porter and
this tract;
THENCE North 89°32’19” West, leaving said common corner, with said north line, a
distance of 153.06 feet to a 1/2” iron rod found for the northwest corner of said Enderby
Gas tract and being common with an interior easterly corner of said Porter tract and this
tract, from which an “ell” fence corner bears North 89°32’19” West, 1.2 feet;
THENCE South 0°02’40” West, with east line of said Porter tract and this tract, same
being common with the west line of said Enderby Gas tract, the west line of Lot 1, Block
A, H&L Johnson Addition, an addition to Denton County, Texas according to the plat field
of record in Instrument Number 2017-254, (O.P.R.D.C.T.), the west line of that tract of
land conveyed to Donald Johnson, according to the document filed of record in Volume
912, Page 685 (R.P.R.D.C.T.) and the west line of that tract of land conveyed to Riley,
Ronald Edmon, Inv. Trust & Milton W. Riley Inv. Trust, according to the document field
of record in Instrument Number 2012-1444, (O.P.R.D.C.T.) a distance of 3918.20 feet to
a 5/8” iron rod with plastic cap stamped “KHA” set in said common line for the northeast
corner of that tract of land conveyed to Jefferey & Danya Pope, according to the document
filed of record in Instrument Number 2013-89759 (O.P.R.D.C.T.) for the most easterly
southeast corner of this tract;
THENCE South 87°02’21” West, with the north line of said Pope tract, same being
common with the south line of this tract, a distance of 266.86 feet to a 5/8” iron rod with
plastic cap stamped “KHA” set for common corner of said Pope Tract and this tract;
THENCE North 71°47’01” West, continuing with said common line, a distance of 327.37
feet to a 5/8” iron rod with plastic cap stamped “KHA” set for the northwest corner of said
Pope tract, the most northerly northeast corner of that tract of land conveyed to Elizabeth
& Jefferey Anderson according to the document filed of record in Instrument Number
2020-105704 (O.P.R.D.C.T.) and common corner of this tract;
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THENCE North 71°23’45” West, with the north line of said Anderson tract, same being
common with the south line of this tract, a distance of 136.60 feet to a 1/2” iron rod with
plastic cap stamped “ALLIANCE” found for the most northerly northwest corner of said
Anderson tract, the northeast corner of that tract of land conveyed to Daphine & Tobey
Teague according to the document filed of record in Instrument Number 2012-105937
(O.P.R.D.C.T.) and common corner of this tract;
THENCE North 67°44’08” West, with the north line of said Teague tract, same being
common with the south line of this tract, a distance of 553.58 feet to a 5/8” iron rod with
plastic cap stamped “KHA” set for a common corner of said tract;
THENCE North 67°34’19” West, a distance of 144.89 feet to a 5/8” iron rod with plastic
cap stamped “KHA” set in said common line for a corner of this tract;
THENCE leaving said common line, over and across the above mentioned Porter tract
the following three (3) courses and distances:
North 0°56’39” East, a distance of 878.89 feet to a 5/8” iron rod with plastic cap stamped
“KHA” set for an interior “ell” corner of this tract;
South 89°43’21” West, a distance of 1091.03 feet to a to a 5/8” iron rod with plastic cap
stamped “KHA” set for an interior “ell” corner of this tract;
South 0°08’20” East, a distance of 756.22 feet to a to a 5/8” iron rod with plastic cap
stamped “KHA” set in the north line of F.M. Highway 1173, same being common with the
south line of the above mentioned Porter tract, for an exterior “ell” corner of this tract;
THENCE North 61°07’34” West, with said common line, same being common with the
south line of this tract, along a fence, a distance of 3209.35 feet to a to a 5/8” iron rod with
plastic cap stamped “KHA” set for a southwesterly corner said Porter tract and this tract;
THENCE North 35°06’03” West, with the common line of said Porter tract and this tract,
a distance of 571.78 feet to a to a 5/8” iron rod with plastic cap stamped “KHA” set in the
east line of that tract of land conveyed to Richard Hartin according to the document filed
of record in Instrument Number 2006-56778 (O.P.R.D.C.T.) for a southwesterly corner
said Porter tract and this tract;
THENCE North 0°25’09” West, with a portion of the east line of said Hartin tract, the
east line of that tract of land conveyed to Triangle Trust according to the document filed
of record in Volume 2434, Page 147 (R.P.R.D.C.T. ), same being common with a west line
of said Porter tract and this tract, a distance of 2366.65 feet to a wooden fence corner post
found in the south line of the above mentioned Eagle Farms tract, at a point of intersection
in a fence, for the northeast corner of said Triangle Trust tract, same being common with
the northwest corner of said Porter tract, and being an interior “ell” corner of this tract;
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THENCE North 89°11’46” West, with a north line of said Triangle Trust tract, same being
common with a south line of said Eagle Farms tract and this tract, a distance of 1609.17
feet to a wooden fence corner post found for the southwest corner of said Eagle Farms
tract and this tract and being a common interior “ell” corner of said Triangle trust tract;
THENCE North 1°36’47” West, with the east line of said Triangle Trust tract, same being
the west line of said Eagle Farms tract and this tract, along a fence, a distance of 4449.10
feet to a 60-D Nail set in the above mentioned Hawkeye Road for the northwest corner of
said Eagle Farms tract and this tract, from which a wooden fence corner post found on
the south side of said road for reference to said corner bears South 1°36’47” East, 16.7
feet;
THENCE South 89°08’33” East, along said road, a distance of 4189.46 feet to the
POINT OF BEGINNING and containing 1,018.4296 acres or 44,362,794 square feet of
land, more or less.
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EXHIBIT B
EXECUTED EASEMENT ABANDONMENT
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EXHIBIT C
MAP AND/OR DESCRIPTION OF DESIGNATED GREEN SPACE
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NOTICE OF CONFIDENTIALITY RIGHTS: IF YOU ARE A NATURAL PERSON, YOU MAY
REMOVE OR STRIKE ANY OR ALL OF THE FOLLOWING INFORMATION FROM ANY
INSTRUMENT THAT TRANSFERS AN INTEREST IN REAL PROPERTY BEFORE IT IS FILED
FOR RECORD IN THE PUBLIC RECORDS: YOUR SOCIAL SECURITY NUMBER OR YOUR
DRIVER'S LICENSE NUMBER.
ABANDONMENT OF EASEMENT
STATE OF TEXAS §
§ KNOW ALL BY THESE PRESENTS
COUNTY OF DENTON §
This ABANDONMENT OF EASEMENT (this "Abandonment") is made and entered into to be
effective as of the ____ day of August, 2024 ("Abandonment Effective Date") by and among DENTON
COUNTY SOIL AND WATER CONSERVATION DISTRICT #547 ("Holder"), and DENTON 1000 LAND,
LP, a Texas limited partnership, ("Denton Land"). Denton Land and the Holder are sometimes individually
referred to as a “Party” and collectively as the “Parties”.
W I T N E S S E T H:
-
WHEREAS, Holder has certain rights over that certain Property (herein so called) described in Exhibit
A attached hereto and incorporated herein by reference granted to Holder under that certain Easement (herein so
called) dated July 14, 1978, and recorded on July 14, 1978, under Volume 900, Page 702 of the Deed Records of
Denton County, Texas, with such original easement attached as Exhibit B; and
WHEREAS, the parties desire to execute this Abandonment to evidence and reflect the termination,
waiver, relinquishment and abandonment of the Easement in its entirety on the Property described on Exhibit A
attached hereto.
NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency of which are
hereby acknowledged, the parties hereby agree as follows:
1. Holder hereby expressly terminates, waives, relinquishes and abandons in favor of Denton
Land and its successors and assigns any and all rights, title or interests (a) in and to the
Easement, as well as any express or implied rights of ingress or egress over or across the
Property for purposes of accessing the Easement, and (b) to utilize the Easement for any and
all purposes and uses whatsoever subject to the limitations herein and the terms in the separate
“CCN, Green Space, and Fee Agreement” (Exhibit C).
2. Each party represents, warrants and covenants that it is authorized to enter into this
Abandonment and to perform its obligations hereunder, and each party shall, promptly upon
the request of any other party, deliver to the requesting party all resolutions, certificates,
documents and other evidence of such authority and to evidence and consummate the
transactions as may be reasonably requested by the requesting party. Furthermore, Denton
Land represents, warrants, and covenants that it has secured separate authorization, as may be
required, from the Wise County Soil and Water Conservation District for release of its interests
it has in the Easement or confirmation that they authorize Holder to be the party to execute this
Agreement.
3. Holder hereby represents, warrants and covenants to Denton Land that as of the Abandonment
Effective Date, Holder has not assigned, transferred, or conveyed to any third parties any
interest in the Easement. Denton Land, in conducting a title search on the Easement, concluded:
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(a) Holder to be the owner of the rights, title, and interests in and to the Easement, and (b)
Holder is the only party entitled to use the Easement. Holder does not make these above
representations itself and findings are based on title survey conducted by Denton Land.
4. In consideration of the Abandonment of the Easement, Denton Land, its successors, assigns,
and/or designees shall comply with Federal, state and local code requirements as it pertains to
stormwater runoff and wastewater treatment plant facilities. At the time of development,
stormwater runoff will comply with the regulations of the local jurisdiction as well as any
applicable state and federal requirements, including but not limited to those imposed by the
Federal Emergency Management Agency (“FEMA”) and the Texas Commission on
Environmental Quality (“TCEQ”). If Denton Land constructs a wastewater treatment plant
onsite in conjunction with Texas Pollutant Discharge Elimination System Permit Number
WQ0016219001 (the “Permit”), Denton Land, its successors and assigns, will follow the
requirements of the permit as may be amended and the regulations of TCEQ relative to the
effluent discharged into the creek on the Property or any other receiving waters as identified by
the Permit.
5. Denton Land agrees to designate the fully developed 100-year FEMA Floodplain as a common
area and/or drainage easement to be owned and maintained by the homeowner’s association for
the Property per the separate “CCN, Green Space and Fee Agreement” (Exhibit C) signed by
the Parties and the City of Sanger. This natural green space shall be maintained by Denton
Land and/or its designees in accordance with the best practices for water quality. Denton Land
shall retain all rights to improve this area for trails, amenities, roadways, stormwater detention
ponds, sanitary sewer lines, water lines, drainage lines, and any other subsurface utility.
6. The attorneys’ fees associated with the preparation and review of this Abandonment for the
District and City of Sanger and associated agreements referenced herein shall be paid by
Denton Land within thirty (30) calendar days of the Effective Date and Denton Land’s receipt
of an invoice and related backup (with privileged material redacted) detailing such charges
therefore from the District and the City.
7. In preparation of this Abandonment, Denton Land will be obligated to pay any engineering
related costs that it incurs with Denton Land’s engineers. Any engineering costs incurred by
the City of Sanger regarding the preparation of any feasibility studies for wastewater treatment
on the Property and the obligation to pay such costs is addressed in a separate written agreement
by and between Denton Land and the City of Sanger.
8. This Abandonment shall be governed by and construed in accordance with the laws of the State
of Texas.
9. This Abandonment shall inure to the benefit of and be binding on the parties hereto and their
respective heirs, legal representatives, successors, and assigns. No party shall assign its rights
or obligations under this Abandonment without the prior written consent of the other parties
hereto, which consent may not be unreasonably withheld.
10. This Abandonment may be executed in one or more counterparts, each of which shall be
deemed an original, but all of which shall constitute one and the same instrument. Any
signature to this Abandonment delivered electronically shall be deemed original for all
purposes.
11. Each of the parties hereby agrees to forward this Abandonment to Bellinger & Suberg, LLP,
upon execution of this Abandonment, and the parties hereby authorize Bellinger & Suberg to
record the Abandonment immediately upon receipt.
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12. A copy of the recorded Abandonment shall be sent to Holder at:
Denton County Soil & Water Conservation District #547
525 S Loop 288, Ste C-1,
Denton, TX 76205-4515
13. IN WITNESS WHEREOF, the undersigned has duly executed this Agreement as of the day and
year first written above.
DENTON LAND:
DENTON 1000 LAND, LP,
a Texas limited partnership
By: Astra Investments GP, LLC,
a Texas limited liability company,
its Managing General Partner
By:
Justin Bono, Manager
STATE OF TEXAS §
§
COUNTY OF DALLAS §
BEFORE ME, the undersigned authority, on this day personally appeared Justin Bono, Manager of
Astra Investments GP, LLC, a Texas limited liability company, as Managing General Partner of DENTON
1000 LAND, LP, a Texas limited partnership, known to me to be the person whose name is subscribed to
the foregoing instrument, and acknowledged to me that he executed the same for the purpose and
consideration and in the capacity therein expressed.
GIVEN UNDER MY HAND AND SEAL OF OFFICE this ___ day of August, 2024.
Notary Public in and for the State of Texas
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HOLDER:
DENTON COUNTY SOIL AND WATER CONSERVATION DISTRICT #547
By:
Name:
Title:
STATE OF TEXAS §
§
COUNTY OF ___________ §
BEFORE ME, the undersigned authority, on this day personally appeared
___________________________, ________________________________ of DENTON COUNTY SOIL
AND WATER CONSERVATION DISTRICT #547, known to me to be the person whose name is
subscribed to the foregoing instrument, and acknowledged to me that he executed the same for the purpose
and consideration and in the capacity therein expressed.
GIVEN UNDER MY HAND AND SEAL OF OFFICE this ___ day of August, 2024.
Notary Public in and for the State of Texas
SEND COPY OF RECORDED ABANDONMENT TO:
Denton County Soil & Water Conservation District #547
525 S Loop 288, Ste C-1
Denton, TX 76205-4515
AFTER RECORDING RETURN TO:
Bellinger & Suberg, L.L.P.
12221 Merit Drive, Suite 1750
Dallas, Texas 75251
Attention: Glen A. Bellinger
SEND TAX NOTICES TO:
Denton 1000 Land, LP
3625 Hall Street, Suite 700
Dallas, Texas 75219
Attention: Justin Bono
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Exhibit A
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EXHIBIT A
DESCRIPTION AND/OR DEPICTION OF THE PROPERTY
FIELD NOTE DESCRIPTION
1018.4296 ACRES
BEING a tract of land situated in the Y. Sanchez Survey, Abstract Number 1136 and the T. Toby Survey,
Abstract Number 1287, Denton County, Texas and being all that tract of land conveyed to Eagle Farms,
Inc. according to the document field of record in 2005-723315 and being a portion of that tract of land
conveyed to John Porter Auto Sales, Inc. according to the document filed of record in Volume 667, Page
572 Real Property Records Denton County, Texas (R.P.R.D.C.T.), said tract of land being more particularly
described as follows:
BEGINNING at a PK Nail set near the intersection of Miller Road and Hawkeye Road for the northeast
corner of said Eagle Farms tract, same being common with the northwest corner of that tract of land
conveyed to the Hanna Khraish Family Trust, according to the document filed of record in Instrument
Number 2012-147817 (R.P.R.D.C.T.) and being the most northerly northeast corner of this tract;
THENCE South 0°48'00" West, leaving said intersection and with the common line of said Eagle Farms
and Hanna Khrasih tracts, along a fence, passing by a “T” fence intersection at a distance of 2628.6 feet,
continuing in all a distance of 3030.04 feet to a metal pipe corner post found at the “T” intersection of
fences, for the most northerly northwest corner of the above mentioned John Porter tract and being common
with the southwest corner of said Hanna Khraish tract, for an interior “ell” corner of this tract;
THENCE South 89°12'17" East, leaving said common corner, along a fence, with the common line of said
Porter and Khraish tracts, passing by a “T” fence intersection at a distance of 1578.8 feet, continuing in all
a distance of 2642.81 feet to a wooden fence corner post found for a southerly corner of said Hanna Khraish
tract, same being common with an interior “ell” corner of said Porter tract and this tract;
THENCE North 1°07'48" East, leaving said common corner, along a fence, with the common line of said
tracts, a distance of 326.17 feet to a wooden fence corner post found for an interior “ell” corner of said
Hanna Khraish tract, same being common with the most westerly northeast corner of said Porter tract and
this tract;
THENCE South 89°10'37" East, leaving said common corner, with a portion of the south line of said Hanna
Khraish tract, same being common with the north line of said Porter tract and this tract, a distance of 649.68
feet to a wooden fence corner post found for the northwest corner of that tract of land conveyed to Mark
and Dione Mahan, according to the document filed of record in Instrument Number 2011-34060 Official
Public Record Denton County, Texas (O.P.R.D.C.T.) same being common with the most easterly northeast
corner of said Porter tract and this tract;
THENCE South 0°38'17" East, along a fence and with the east line of said Porter tract and this tract, same
being common with the west line of said Mahan tract, the west line of Whitson Ranch, an addition to Denton
County Texas according to the plat filed of record in Instrument Number 99-R0013801 (O.P.R.D.C.T.), the
west lines of those tracts of land conveyed to Michael Ellis according to the documents filed of record in
Instrument Number 2005-11653 and 2004-75244 (O.P.R.D.C.T.) and the west line of that tract of land
conveyed to Deborah Ruth Jernigan, according to the document filed of record in Instrument Number93-
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R0036124 (O.P.R.D.C.T.) a distance of 2639.31 feet, passing the end of said fence by 1.3 feet, to a 5/8”
iron rod with plastic cap stamped “KHA” set in the north line of that tract of land conveyed to Enderby
Gas, Inc. according to the document filed of record in Instrument Number 2002-142529 (O.P.R.D.C.T.) for
the southwest corner of said Jernigan tract and being common with an easterly corner of said Porter and
this tract;
THENCE North 89°32'19" West, leaving said common corner, with said north line, a distance of 153.06
feet to a 1/2” iron rod found for the northwest corner of said Enderby Gas tract and being common with an
interior easterly corner of said Porter tract and this tract, from which an “ell” fence corner bears North
89°32'19" West, 1.2 feet;
THENCE South 0°02'40" West, with east line of said Porter tract and this tract, same being common with
the west line of said Enderby Gas tract, the west line of Lot 1, Block A, H&L Johnson Addition, an addition
to Denton County, Texas according to the plat field of record in Instrument Number 2017-254,
(O.P.R.D.C.T.), the west line of that tract of land conveyed to Donald Johnson, according to the document
filed of record in Volume 912, Page 685 (R.P.R.D.C.T.) and the west line of that tract of land conveyed to
Riley, Ronald Edmon, Inv. Trust & Milton W. Riley Inv. Trust, according to the document field of record
in Instrument Number 2012-1444, (O.P.R.D.C.T.) a distance of 3918.20 feet to a 5/8” iron rod with plastic
cap stamped “KHA” set in said common line for the northeast corner of that tract of land conveyed to
Jefferey & Danya Pope, according to the document filed of record in Instrument Number 2013-89759
(O.P.R.D.C.T.) for the most easterly southeast corner of this tract;
THENCE South 87°02'21" West, with the north line of said Pope tract, same being common with the south
line of this tract, a distance of 266.86 feet to a 5/8” iron rod with plastic cap stamped “KHA” set for common
corner of said Pope Tract and this tract;
THENCE North 71°47'01" West, continuing with said common line, a distance of 327.37 feet to a 5/8”
iron rod with plastic cap stamped “KHA” set for the northwest corner of said Pope tract, the most northerly
northeast corner of that tract of land conveyed to Elizabeth & Jefferey Anderson according to the document
filed of record in Instrument Number 2020-105704 (O.P.R.D.C.T.) and common corner of this tract;
THENCE North 71°23'45" West, with the north line of said Anderson tract, same being common with the
south line of this tract, a distance of 136.60 feet to a 1/2" iron rod with plastic cap stamped “ALLIANCE”
found for the most northerly northwest corner of said Anderson tract, the northeast corner of that tract of
land conveyed to Daphine & Tobey Teague according to the document filed of record in Instrument Number
2012-105937 (O.P.R.D.C.T.) and common corner of this tract;
THENCE North 67°44'08" West, with the north line of said Teague tract, same being common with the
south line of this tract, a distance of 553.58 feet to a 5/8” iron rod with plastic cap stamped “KHA” set for
a common corner of said tract;
THENCE North 67°34'19" West, a distance of 144.89 feet to a 5/8” iron rod with plastic cap stamped
“KHA” set in said common line for a corner of this tract;
THENCE leaving said common line, over and across the above mentioned Porter tract the following three
(3) courses and distances:
North 0°56'39" East, a distance of 878.89 feet to a 5/8” iron rod with plastic cap stamped “KHA” set for an
interior “ell” corner of this tract;
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South 89°43'21" West, a distance of 1091.03 feet to a to a 5/8” iron rod with plastic cap stamped “KHA”
set for an interior “ell” corner of this tract;
South 0°08'20" East, a distance of 756.22 feet to a to a 5/8” iron rod with plastic cap stamped “KHA” set
in the north line of F.M. Highway 1173, same being common with the south line of the above mentioned
Porter tract, for an exterior “ell” corner of this tract;
THENCE North 61°07'34" West, with said common line, same being common with the south line of this
tract, along a fence, a distance of 3209.35 feet to a to a 5/8” iron rod with plastic cap stamped “KHA” set
for a southwesterly corner said Porter tract and this tract;
THENCE North 35°06'03" West, with the common line of said Porter tract and this tract, a distance of
571.78 feet to a to a 5/8” iron rod with plastic cap stamped “KHA” set in the east line of that tract of land
conveyed to Richard Hartin according to the document filed of record in Instrument Number 2006-56778
(O.P.R.D.C.T.) for a southwesterly corner said Porter tract and this tract;
THENCE North 0°25'09" West, with a portion of the east line of said Hartin tract, the east line of that tract
of land conveyed to Triangle Trust according to the document filed of record in Volume 2434, Page 147
(R.P.R.D.C.T. ), same being common with a west line of said Porter tract and this tract, a distance of
2366.65 feet to a wooden fence corner post found in the south line of the above mentioned Eagle Farms
tract, at a point of intersection in a fence, for the northeast corner of said Triangle Trust tract, same being
common with the northwest corner of said Porter tract, and being an interior “ell” corner of this tract;
THENCE North 89°11'46" West, with a north line of said Triangle Trust tract, same being common with
a south line of said Eagle Farms tract and this tract, a distance of 1609.17 feet to a wooden fence corner
post found for the southwest corner of said Eagle Farms tract and this tract and being a common interior
“ell” corner of said Triangle trust tract;
THENCE North 1°36'47" West, with the east line of said Triangle Trust tract, same being the west line of
said Eagle Farms tract and this tract, along a fence, a distance of 4449.10 feet to a 60-D Nail set in the
above mentioned Hawkeye Road for the northwest corner of said Eagle Farms tract and this tract, from
which a wooden fence corner post found on the south side of said road for reference to said corner bears
South 1°36'47" East, 16.7 feet;
THENCE South 89°08'33" East, along said road, a distance of 4189.46 feet to the POINT OF
BEGINNING and containing 1,018.4296 acres or 44,362,794 square feet of land, more or less.
326
Item 9.
Exhibit B
327
Item 9.
328
Item 9.
329
Item 9.
330
Item 9.
331
Item 9.
CITY OF SANGER
JUNE 2024 REPORT
CHERYL BROCK – MUNICIPAL SERVICES MGR
CRAIG MIKOLAJCHAK – GENERAL MANAGER
332
Item 10.
2
COLLECTION TONNAGE
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL AVG
Residential 262.53 260.30 229.56 282.21 356.93 315.16 1,706.69 284.45
Brush/Bulk 115.41 96.35 141.06 128.66 101.99 124.97 708.44 118.07
Trash Total 377.94 356.65 370.62 410.87 458.92 440.13 2,415.13 402.52
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL AVG
Residential SSR 79.76 60.91 60.59 24.53 16.09 66.75 308.63 51.44
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL AVG
Total All Services 457.70 417.56 431.21 435.40 475.01 506.88 2,723.76 453.96
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL AVG
Residential SSR 23.3%19.0%20.9%8.0%4.3% 17.5%N/A 15.5%
SANGER - RESI TRASH COLLECTED 2024 (TONS)
SANGER - RESI RECYCLE COLLECTED 2024 (TONS)
SANGER - TOTAL MATERIAL COLLECTED 2024 (TONS)
SANGER - DIVERSION RATE 2024
333
Item 10.
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COLLECTION TONNAGE
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL AVG
Industrial Trash 475.52 441.07 450.34 410.53 539.59 332.12 2,649.17 441.53
Commercial Trash 255.12 240.28 260.98 274.52 302.75 251.03 1,584.68 264.11
Trash Total 730.64 681.35 711.32 685.05 842.34 583.15 4,233.85 705.64
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL AVG
Industrial Recycle 1.6 11.81 83.22 106.38 0.52 2.36 205.89 34.32
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL AVG
Total All Services 732.24 681.35 711.32 685.05 842.34 583.15 4,235.45 705.91
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL AVG
Comm & Industrial SSR 0.3%2.6%15.6%20.6%0.1%0.7%N/A 6.65%
SANGER - INDUSTRIAL & COMMERCIAL TRASH COLLECTED 2024 (TONS)
SANGER - INDUSTRIAL RECYCLING COLLECTED 2024 (TONS)
SANGER - TOTAL MATERIAL COLLECTED 2024 (TONS)
SANGER -INDUSTRIAL DIVERSION RATE 2024
334
Item 10.
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PARTICIPATION SERVICES
Participation JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC AVG
# Households 3,454 3,272 3,271 3,275 3,278 3,298 3,308
Servicable Households 3,454 3,272 3,271 3,275 3,278 3,298 3,308
SSR Participation 23.30% 18.96% 20.88% 8.00% 4.31% 17.48%15.49%
SSR Set Outs 805 620 683 262 141 576 515
CONTAINERS JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL
Container Deliveries 51 18 19 45 29 20 182
Repair 0 0 0 0 3 0 0
Remove Container 13 6 0 4 2 4 29
Exchange Container 0 1 2 2 3 2 10
SERVICES
Code Red 0 0 0 0 0 0 0
Routes Incomplete 0 0 0 0 0 0 0
Special Bulk Pickup 0 0 0 0 0 0 0
Illegal Dumps 0 0 0 0 0 0 0
TOTAL 0 0 0 0 0 0 221
SANGER - RESIDENTIAL RECYCLE PARTICIPATION RATES 2024
SANGER - OTHER INFORMATION 2024
335
Item 10.
5
RELIABLE SERVICES
It is the policy of Republic Services that if a customer perceives that we missed a collection
component, we return for collection and do not question the missed service.
Service Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL
AVG
Trash - Missed Service 21 27 22 30 12 16 128 21
Recycle - Missed Service 11 3 3 2 6 1 26 4
Bulk - Missed Service 10 3 3 6 1 8 31 5
Yardwaste- Missed Service 0 0 1 1 0 0 0 0
Service Activity Total 42 33 29 39 19 25 185 31
SANGER - MISSED SERVICES 2024
336
Item 10.
6
SAFETY - OUR # 1 GOAL
Nothing is more important than safety, and no job is so urgent that we cannot
take the time to do it safely. The very nature of what we do requires us to be
uncompromising on safety, beginning with our employees and extending to our
customers and into the communities we serve. Simply, a sustainable planet is
only possible if everyone works and lives together… safely.
Service Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL
Property Damage 0 0 0 0 0 0 0
Motor Vehicle Accidents 0 0 0 0 0 0 0
Moving Violations 0 0 0 0 0 0 0
Personal Injury Claims 0 0 0 0 0 0 0
TOTAL 0 0 0 0 0 0 0
SANGER - SAFETY RECORD 2024
337
Item 10.
7
MATERIALS DIVERTED
MATERIALS JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL AVG
Mixed Paper 13.28 10.25 10.51 3.78 1.68 10.59 50.09 8.35
ALUMINUM 6.82 5.26 6.05 3.38 2.20 6.81 30.52 5.09
GLASS - MIXED 8.74 6.38 6.41 1.34 1.01 7.25 31.13 5.19
PLASTIC - MIXED 12.57 10.36 9.06 2.06 1.89 9.35 45.29 7.55
TIN 3.86 2.06 2.04 1.09 1.02 3.54 13.61 2.27
CARDBOARD 15.24 13.02 11.57 5.98 3.26 10.58 59.65 9.94
SCRAP METAL 2.19 1.22 1.36 1.05 1.04 2.65 9.51 1.59
RESIDUAL 17.06 12.36 13.59 5.85 3.91 15.98 68.75 11.46
TOTAL RECYCLABLES 79.76 60.91 60.59 24.53 16.01 66.75 308.55 51.43
SANGER - RESOURCES DIVERTED FROM LANDFILL 2024 (TONS)
338
Item 10.
CITY OF SANGER, TEXAS
MONTHLY FINANCIAL AND INVESTMENT
REPORT
FOR THE MONTH ENDING MAY 31, 2024
PREPARED BY THE FINANCE DEPARTMENT
339
Item 11.
City of Sanger M onthly Financial & Investment Report
2 | Page
TABLE OF CONTENTS
Introduction ..................................................................................................................................... 3
Financial Report
General Fund ..................................................................................................................... 4
Enterprise Fund .................................................................................................................. 7
Internal Service Fund ....................................................................................................... 10
Debt Service Fund ........................................................................................................... 12
Enterprise Debt Service Fund .......................................................................................... 14
Capital Projects Fund ....................................................................................................... 16
Enterprise Capital Projects Fund ...................................................................................... 18
4A Fund ........................................................................................................................... 20
4B Fund ........................................................................................................................... 22
Cash and Investment Report
Total Cash and Investments............................................................................................. 24
General Fund ................................................................................................................... 26
Enterprise Fund ................................................................................................................ 27
Debt Service and Capital Projects Funds ......................................................................... 28
4A and 4B Funds ............................................................................................................. 29
Certification ...................................................................................................................... 30
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INTRODUCTION
This is the financial report for the period ending May 31, 2024. Revenues and expenditures reflect activity from
October 1, 2022, through May 31, 2024 (58% of the fiscal year).
GENERAL FUND
The General Fund has collected 88.0% of projected operating revenues.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 77.9% of the annual budget
All expenditure categories are within projections.
ENTERPRISE FUND
The Enterprise Fund has collected 65.6% of projected operating revenues.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 59.2% of the annual budget.
All expenditure categories are within projections.
INTERNAL SERVICE FUND
The Internal Service Fund has collected 60.1% of projected transfers from the General and Enterprise
Funds.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 62.8% of the annual budget.
All expenditure categories are within projections.
This unaudited report is designed for internal use and does not include all the funds and accounts in the City of
Sanger’s operations. For a complete report, refer to the City of Sanger Annual Financial Report, available at
https://www.sangertexas.org/177/Financial-Transparency
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GENERAL FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Property Taxes 7,100,392$ 6,994,711$ 98.5%105,681$
Sales & Beverage Taxes 1,768,000 1,090,629 61.7%677,371
Franchise Fees 1,060,095 738,313 69.6%321,782
Solid Waste 1,364,000 798,409 58.5%565,591
Licenses & Permits 309,500 470,597 152.1%(161,097)
Fines & Forfeitures 170,315 109,709 64.4%60,606
Department Revenues 820,260 681,483 83.1%138,777
Interest 200,000 243,654 121.8%(43,654)
Miscellaneous 119,000 260,693 219.1%(141,693)
Transfers 146,535 97,690 66.7%48,845
Total Revenues 13,058,097$ 11,485,888$ 88.0%1,572,209$
Expenditures
Police 2,869,256$ 1,755,260$ 96,689$ 64.5%1,017,307$
Fire 3,364,405 2,007,012 389,792 71.2%967,601
Municipal Court 267,799 150,864 1,965 57.1%114,970
Development Services 841,870 494,628 (65,780) 50.9%413,022
Streets 933,453 386,023 (22,912) 38.9%570,342
Parks & Recreation 1,149,073 529,515 148,933 59.0%470,625
Library 406,403 252,567 (3,334) 61.3%157,170
Solid Waste 1,250,000 761,104 - 60.9%488,896
Transfers 2,020,325 3,319,513 - 164.3%(1,299,188)
Total Expenditures 13,102,584$ 9,656,486$ 545,353$ 77.9%2,900,745$
Revenues Over (Under) Expenditures (44,487)$ 1,829,402$ (545,353)$ (1,328,536)$
Fund Balance - October 1, 2023 18,327,498 18,327,498
Fund Balance - May 31, 2024 18,283,011$ 20,156,900$
CITY OF SANGER, TEXAS
Revenue & Expense Report (Unaudited)
May 31, 2024
General Fund
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0%25%50%75%100%
Other Revenues
Transfers
Solid Waste
Franchise Fees
Sales & Beverage Taxes
Property Taxes
General Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Transfers
Solid Waste
Library
Parks
Streets
Dev Svc
Court
Fire
Police
General Fund Expenditures: Actual to Budget
YTD Actual
Budget
Other
Revenues
15%
Transfers
1%
Solid Waste
7%Franchise Fees
6%
Sales & Beverage
Taxes
10%
Property
Taxes
61%
General Fund Revenues
Transfers
33%
Solid Waste
7%
Library
2%
Parks
7%Streets
4%
Dev Svc
4%
Court
2%
Fire
23%
Police
18%
General Fund Expenditures
343
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$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
PROPERTY TAX REVENUE
2021-2022
2022-2023
2023-2024
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
SALES TAX REVENUE
2021-2022
2022-2023
2023-2024
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
FRANCHISE FEE REVENUE
2021-2022
2022-2023
2023-2024
344
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ENTERPRISE FUND
Annual Budget Year to Date Encumbered % of
Budget Budget Balance
Revenues
Water 2,565,619$ 1,726,977$ 67.3%838,642$
Wastewater 2,955,440 1,920,992 65.0%1,034,448
Electric 8,434,353 5,372,557 63.7%3,061,796
Penalties & Fees 210,000 147,368 70.2%62,632
Interest 75,000 51,624 68.8%23,376
Miscellaneous 119,000 61,309 51.5%57,691
Transfers - 977,000 0.0%(977,000)
Use of Fund Balance 1,279,913 - 0 1,279,913
Total Revenues 15,639,325$ 10,257,827$ 65.6%5,381,498$
Expenditures
Water 1,988,233$ 1,321,274$ (22,011)$ 65.3%688,970
Wastewater 1,096,608 829,572 (47,643) 71.3%314,679
Electric 7,921,671 3,908,449 337,663 53.6%3,675,559
Customer Service 419,300 247,008 96 58.9%172,196
Transfers 4,287,487 2,729,805 - 63.7%1,557,682
Total Expenditures 15,713,299 9,036,108 268,105 59.2%6,409,086
Revenues Over (Under) Expenditures (73,974)$ 1,221,719$ (268,105)$ (1,027,588)$
Fund Balance - October 1, 2023 21,054,762 21,054,762
Fund Balance - May 31, 2024 21,054,762$ 22,276,481$
CITY OF SANGER, TEXAS
Enterprise Fund
Revenue & Expense Report (Unaudited)
May 31, 2024
345
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0%25%50%75%100%
Other Revenues
Electric
Wastewater
Water
Enterprise Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Transfers
Customer Service
Electric
Wastewater
Water
Enterprise Fund Expenditures: Actual to Budget
YTD Actual
Budget
Other Revenues
12%
Electric
52%
Wastewater
19%
Water
17%
Enterprise Fund Revenues
Transfers
29%
Customer
Service
3%
Electric
46%
Wastewater
8%Water
14%
Enterprise Fund Expenditures
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$-
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
$2,250,000
$2,500,000
WATER REVENUE
2021-2022
2022-2023
2023-2024
$-
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
$2,250,000
$2,500,000
$2,750,000
WASTE WATER REVENUE
2021-2022
2022-2023
2023-2024
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
ELECTRIC REVENUE
2021-2022
2022-2023
2023-2024
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INTERNAL SERVICE FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Transfer from Enterprise Fund 1,852,815$ 1,106,690$ 59.7%746,125$
Transfer from General Fund 1,852,815 1,106,690 59.7%746,125$
Transfer from 4A 15,000 15,000 100.0%-$
Transfer from 4B 15,000 15,000 100.0%-
Total Revenues 3,735,630 2,243,380 60.1%1,492,250
Operating Expenditures
City Council 59,950$ 28,483$ 5,601$ 56.9%25,866$
Administration 457,090 278,979 (1,153) 60.8%179,264
City Secretary 235,480 123,474 (776) 52.1%112,782
Legal 319,010 213,924 - 67.1%105,086
Public Works 346,570 199,514 56,978 74.0%90,078
Finance 497,950 287,642 (9,885) 55.8%220,193
Human Resources 316,740 187,966 11,870 63.1%116,904
Marketing 496,809 335,413 13,293 70.2%148,103
Facilities 353,290 239,221 1,180 68.0%112,889
Non-Departmental 665,300 348,764 32,541 57.3%283,995
Total Expenditures 3,748,189 2,243,380 109,649 62.8%1,395,160
Revenues Over (Under) Expenditures (12,559)$ -$ (109,649)$ 97,090$
Fund Balance - October 1, 2023 100,205 100,205
Fund Balance - May 31, 2024 87,646$ 100,205$
CITY OF SANGER, TEXAS
Internal Service Fund
Revenue & Expense Report (Unaudited)
May 31, 2024
348
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City of Sanger M onthly Financial & Investment Report
11 | Page
0%25%50%75%100%
Transfer from 4B
Transfer from 4A
Transfer from General Fund
Transfer from Enterprise Fund
Internal Service Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Non-Dept
Facilities
Marketing
Human Resources
Finance
Public Works
Legal
City Secretary
Administration
City Council
Internal Service Fund Expenditures: Actual to Budget
YTD Actual
Budget
Non-Dept
16%
Facilities
10%
Marketing
15%
Human
Resources
9%Finance
12%
Public
Works
11%
Legal
9%
City
Secretary
5%
Administration
12%City
Council
1%
Internal Service Fund Expenditures
Transfer from 4B
15,000
Transfer from 4A
15,000
Transfer from General
Fund
1,106,690
Transfer from Enterprise
Fund
1,106,690
Internal Service Fund Revenues
349
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DEBT SERVICE FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Property Taxes 1,664,441$ 1,608,561$ 96.6%55,880$
Interest 25,000 10,518 42.1%14,482
Transfers 180,000 180,000 100.0%-
Total Revenues 1,869,441$ 1,799,079$ 96.2%70,362$
Operating Expenditures
Debt Service 1,849,247 1,726,003 - 93.3%123,244
Transfers 51,535 34,357 - 66.7%17,178
Total Expenditures 1,900,782 1,760,360 - 92.6%140,422
Revenues Over (Under) Expenditures (31,341)$ 38,719$ -$ (70,060)$
Fund Balance - October 1, 2023 402,464 402,464
Fund Balance - May 31, 2024 371,123$ 441,183$
CITY OF SANGER, TEXAS
Debt Service Fund
Revenue & Expense Report (Unaudited)
May 31, 2024
350
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0%25%50%75%100%
Transfers
Interest
Property Taxes
Debt Service Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Transfers
Debt Service
Debt Service Fund Expenditures: Actual to Budget
YTD Actual
Budget
Transfers
10%
Interest
1%
Property
Taxes
89%
Debt Service Fund Revenues
Transfers
2%
Debt
Service
98%
Debt Service Fund Expenditures
351
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ENTERPRISE DEBT SERVICE FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Interest 25,000$ 16,427$ 0.0%8,573
Transfers 2,339,672 1,559,781 66.7%779,891
Total Revenues 2,364,672 1,576,208 0.7%788,464
Operating Expenditures
Debt Service 2,364,672 2,284,352 - 97%80320
Transfers - 977,000 - 0.0%(977,000)
Total Expenditures 2,364,672 3,261,352 - 137.9%(896,680)
Revenues Over (Under) Expenditures -$ (1,685,144)$ -$ 1,685,144$
Fund Balance - October 1, 2023 1,291,409 1,291,409
Fund Balance - May 31, 2024 1,291,409$ (393,735)$
CITY OF SANGER, TEXAS
Enterprise Debt Service Fund
Revenue & Expense Report (Unaudited)
May 31, 2024
352
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0%25%50%75%100%
Transfers
Interest
Enterprise Debt Service Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Debt Service
Enterprise Debt Service Fund Expenditures: Actual to Budget YTD Actual
Budget
Transfers
99%
Interest
1%
Enterprise Debt Service Fund
Revenues
Debt Service
100%
Enterprise Debt Service Fund
Expenditures
353
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CAPITAL PROJECTS FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Interest 50,000$ 42,783$ 85.6%7,217
Transfers 167,510 111,673 66.7%55,837
Use of Bond Funds 3,000,000 - 0.0%3,000,000
Total Revenues 3,217,510 154,456 4.8%3,063,054
Operating Expenditures
2023-24 Street Rehab 362,401 - - 0.0%362,401
Street/Utility Maintenance Program 425,000 96,857 (96,857) 0.0%425,000
Marion Road - Arterial 750,000 - - 0.0%750,000
I-35 Aesthetics 2,500,000 42,500 (10,500) 1.3%2,468,000
Total Streets Projects 4,037,401 139,357 (107,357) 0.8%4,005,401
Porter Park Phase II 300,000 - - 0.0%300,000
Senior Center Improvements 500,000 - - 0.0%500,000
Total Parks Projects 800,000 - - 0.0%800,000
Riley Property Purchase - 7,676 - 0.0%(7,676)
Building Improvements - 369,322 (362,491) 0.0%(6,831)
Joint Public Safety Facility 800,000 - - 0.0%800,000
Total Nondepartmental Projects 800,000 376,998 (362,491) 1.8%785,493
Total Expenditures 5,637,401 516,355 (469,848) 0.8%5,590,894
Revenues Over (Under) Expenditures (2,419,891)$ (361,899)$ 469,848$ (2,527,840)$
Fund Balance - October 1, 2023 4,511,638 4,511,638
May 31, 2024 2,091,747$ 4,149,739$
CITY OF SANGER, TEXAS
Capital Projects Fund
Revenue & Expense Report (Unaudited)
May 31, 2024
354
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0%25%50%75%100%
Interest
Transfers
Capital Projects Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Total Nondepartmental Projects
Total Parks Projects
Total Streets Projects
Capital Projects Fund Expenditures: Actual to Budget
Series1
Series2
Total Nondepartmental Projects
31%
Total Parks
Projects
0%
Total Streets Projects
69%
Capital Projects Fund Expenditures
Interest
28%
Transfers
72%
Use of Bond
Funds
0%
Capital Projects Fund Revenues
355
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ENTERPRISE CAPITAL PROJECTS FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Water Taps 350,000$ 93,850$ 26.8%256,150$
Sewer Taps 400,000 133,439 33.4%266,561
Interest 150,000 182,582 121.7%(32,582)
State Reimbursements 3,500,000 - 0.0%3,500,000
Use of Bond Proceeds 8,270,903 - 0.0%8,270,903
Transfers - 2,101,150 0.0%(2,101,150)
Total Revenues 12,670,903$ 2,511,021$ 1.1%10,159,882$
Operating Expenditures
Water: System Improvements 1,200,000 487,214 (482,840) 0.4%1,195,626
Water: FM 455 Relocation - 5,966 (5,966) 0.0%-
Water: I-35 Relocation 3,597,732 47,348 (21,000) 0.7%3,571,384
Automated Metering System 3,200,000 2,013,032 (1,839,554) 5.4%3,026,522
Total Water Projects 7,997,732 2,553,560 (2,349,360) 2.6%7,793,532
Sewer: System Improvements 335,000 - - 0.0%335,000
Sewer: FM 455 Relocation - 5,966 (5,966) 0.0%-
Sewer: I-35 Relocation 2,825,178 47,348 (21,000) 0.9%2,798,830
Sewer: Keaton Road Sewer 320,000 - - 0.0%320,000
Sewer: MUD12 Feasibility Stury - 22,885 7,174 0.0%(30,059)
Sewer: Fifth Street Rehab 350,000 - - 0.0%350,000
Total Sewer Projects 3,830,178 76,199 (19,792) 1.5%3,773,771
Electric: System Improvements 350,000 - - 0.0%350,000
Electric: FM 455 Relocation - 120,095 (120,095) 0.0%-
Electric: I-35 Relocation 3,500,000 1,393,095 3,518,918 140.3%(1,412,013)
Total Electric Projects 3,850,000 1,513,190 3,398,823 127.6%(1,062,013)
Total Expenditures 15,677,910 4,142,949 1,029,671 33.0%10,505,290
Revenues Over (Under) Expenditures (3,007,007)$ (1,631,928)$ (1,029,671)$ (345,408)$
Fund Balance - October 1, 2023 1,291,409 1,291,409
Fund Balance - May 31, 2024 (1,715,598)$ (340,519)$
CITY OF SANGER, TEXAS
Enterprise Capital Projects Fund
Revenue & Expense Report (Unaudited)
May 31, 2024
356
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0%25%50%75%100%
Use of Bond Proceeds
Interest Income
Sewer Taps
Water Taps
Enterprise Capital Projects Fund Revenues: Actual to Budget
YTD Actual
Budget
Use of Bond
Proceeds
84%
Interest
Income
7%
Sewer Taps
5%
Water Taps
4%
Enterprise Capital Projects Fund
Revenues
Total Water
Projects
4%
Total Sewer
Projects
1%
Total Electric
Projects
95%
Enterprise Capital Projects Fund
Expenditures
0%25%50%75%100%
Total Water Projects
Total Sewer Projects
Total Electric Projects
Enterprise Capital Projects Fund Expenditures: Actual to Budget
YTD Actual
Budget
357
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4A FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Sales Tax 875,000$ 540,452$ 61.8%334,548$
Interest 40,000 75,971 189.9%(35,971)
Total Revenues 915,000$ 616,423$ 67.4%298,577$
Operating Expenditures
Economic Development 174,625$ 68,616$ 4,625$ 41.9%101,384$
Transfers 15,000 15,000 - 100.0%-
Total Expenditures 189,625 83,616 4,625 46.5%101,384
Revenues Over (Under) Expenditures 725,375$ 532,807$ (4,625)$ 197,193$
Fund Balance - October 1, 2023 4,479,156 4,479,156
Fund Balance - May 31, 2024 5,204,531$ 5,011,963$
CITY OF SANGER, TEXAS
4A Fund
Revenue & Expense Report (Unaudited)
May 31, 2024
358
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0%25%50%75%100%
Sales Tax
Interest
4A Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Economic Development
Transfers
4A Fund Expenditures: Actual to Budget
YTD Actual
Budget
Sales Tax
88%
Interest
12%
4A Fund Revenues
Economic
Development
83%
Transfers
17%
4A Fund Expenditures
359
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4B FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Sales Tax 875,000$ 540,452$ 61.8%334,548$
Interest 35,000 35,855 102.4%(855)
Total Revenues 910,000$ 576,307$ 63.3%333,693$
Operating Expenditures
Economic Development 362,625$ 169,435$ (5,908)$ 45.1%199,098$
Transfers 195,000 195,000 - 100.0%-
Total Expenditures 557,625 364,435 (5,908) 64.3%199,098
Revenues Over (Under) Expenditures 352,375$ 211,872$ 5,908$ 134,595$
Fund Balance - October 1, 2023 2,817,046 2,817,046
Fund Balance - May 31, 2024 3,169,421$ 3,028,918$
CITY OF SANGER, TEXAS
4B Fund
Revenue & Expense Report (Unaudited)
May 31, 2024
360
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0%25%50%75%100%
Sales Tax
Interest
4B Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Economic Development
Transfers
4B Fund Expenditures: Actual to Budget
YTD Actual
Budget
Sales Tax
94%
Interest
6%
4B Fund Revenues
Economic
Development
46%
Transfers
54%
4B Fund Expenditures
361
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CASH AND INVESTMENTS REPORT
Name General Enterprise Debt Service Capital
Projects Total
UNRESTRICTED
Cash for Operations 19,415,617$ 2,915,387$ -$ -$ 22,331,004$
Contingency Reserves for Operations 1,096,791 1,089,194 - - 2,185,985
TOTAL UNRESTRICTED 20,512,408$ 4,004,581$ -$ -$ 24,516,989$
RESTRICTED
Debt Service -$ 342,420$ 2,714,671$ -$ 3,057,091$
Water Deposits - 501,819 - - 501,819
Equipment Replacement 1,281,795 152,035 - - 1,433,830
Electric Storm Recovery - 1,270,261 - - 1,270,261
A R P Funds Cash 77,501 77,501
Hotel Occupancy Tax 253,821 - - - 253,821
Grant Funds 124,975 - - - 124,975
Keep Sanger Beautiful (KSB)5,626 - - - 5,626
Library 100,673 - - - 100,673
Parkland Dedication 106,323 - - - 106,323
Roadway Impact 1,554,157 - - - 1,554,157
Court Security 18,772 - - - 18,772
Court Technology 1,122 - - - 1,122
Child Safety Fee 85,938 - - - 85,938
Forfeited Property 1,775 - - - 1,775
Donations 58,925 - - - 58,925
TOTAL RESTRICTED 3,671,403$ 2,266,535$ 2,714,671$ -$ 8,652,609$
CAPITAL PROJECTS
General Capital Projects -$ -$ -$ 2,406,457$ 2,406,457$
Enterprise Capital Projects - - - 14,945,499 14,945,499
TOTAL CAPITAL PROJECTS -$ -$ -$ 17,351,956$ 17,351,956$
TOTAL CASH AND INVESTMENTS 24,183,811$ 6,271,116$ 2,714,671$ 17,351,956$ 50,521,554$
These totals do not include the 4A Corporation and 4B Corporation, which are presented on page 29.
May 31, 2024
TOTAL CASH AND INVESTMENTS
CITY OF SANGER, TEXAS
362
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Cash for
Operations
91%
Contingency Reserves for
Operations
9%
Unrestricted
General Capital
Projects
14%
Enterprise Capital Projects
86%
Capital Projects
Debt Service
40%
Water
Deposits
7%
Equipment
Replacement
19%
Electric Storm
Recovery
17%
Other
17%
Restricted
Total Unrestricted
$24,516,989
Total Restricted
$8,652,609
Total Capital Projects
$17,351,956
0%10%20%30%40%50%60%70%80%90%100%
TOTAL CASH & INVESTMENTS
363
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Name Acct. #Maturity Yield Prior Period Current
Balance
Pooled Cash 001-00-1000 0.05%19,500,799$ 18,991,956$
Employee Benefits Cash 110-00-1000 0.20%1,983 2,419
Employee Benefits MM 110-00-1010 0.20%144,057 141,098
Internal Service Fund 180-00-1000 0.05%12,705 280,144
OPERATING ACCOUNTS 19,659,544$ 19,415,617$
GF Contingency Reserve MM 2487969 001-00-1031 0.20%648,787$ 649,721$
GF Contingency Reserve CD Prosperity 001-00-1039 4/26/2025 0.55%225,015 225,015
GF Contingency Reserve CD 674907 001-00-1043 7/13/2024 0.45%221,342 222,055
CONTINGENCY RESERVE 1,095,144$ 1,096,791$
*GF Equipment Replacement MM 2376237 001-00-1032 0.20%196,308$ 197,273$
*GF Equipment Replacement CD 719706 001-00-1033 7/6/2024 0.45%66,516$ 66,731$
*General Storm Recovery Pooled Cash 201-00-1000 0.05%1,015,053 1,017,791
EQUIPMENT REPLACEMENT RESERVES 1,277,877$ 1,281,795$
*A R P Funds Cash 001-00-1034 77,481$ 77,501$
*Hotel Occupancy Tax 050-00-1000 269,987 253,821
*Police Grant Fund 320-00-1000 4,854 4,867
*Fire Grant Fund 324-00-1000 119,770 120,094
*Library Grant Fund 342-00-1000 14 14
*Beautification Board - KSB 432-00-1000 5,611 5,626
*Library Restricted for Building Expansion 442-00-1000 46,915 47,042
*Library Building Expansion CD 702994 442-00-1035 1/22/2025 0.45%53,459 53,631
*Parkland Dedication Fund 450-00-1000 106,037 106,323
*Roadway Impact Fee Fund 451-00-1000 1,546,985 1,554,157
*Court Security Restricted Fund 470-00-1000 18,513 18,772
*Court Technology Restricted Fund 471-00-1000 860 1,122
*Child Safety Fee Fund 475-00-1000 85,707 85,938
*Forfeited Property Fund 480-00-1000 1,770 1,775
*Police Donations 620-00-1000 282 282
*Fire Donations 624-00-1000 28,321 28,398
*Banner Account for Parks 632-00-1000 14,024 14,062
*Library Donations 642-00-1000 16,140 16,183
OTHER 2,396,730$ 2,389,608$
TOTAL CASH AND INVESTMENTS 24,429,295$ 24,183,811$
TOTAL UNRESTRICTED 20,754,688$ 20,512,408$
*Restricted Funds
GENERAL FUND
May 31, 2024
CASH AND INVESTMENTS
364
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Name Acct. #Maturity Yield Prior Period Current
Balance
Pooled Cash 008-00-1010 0.05%3,624,506$ 2,915,387$
OPERATING ACCOUNTS 3,624,506$ 2,915,387$
*Pooled Cash 008-00-1010 0.05%194,829$ 201,819$
*Water Deposit CD 2375850 008-00-1041 1/3/2025 0.45%300,000 300,000
WATER DEPOSIT REFUND ACCOUNTS 494,829$ 501,819$
*Combined EF Debt Service MM 2376113 008-00-1039 0.20%341,135 342,420
BOND FUNDS 341,135$ 342,420$
EF Contingency Reserve MM 2809753 008-00-1012 0.20%646,283$ 648,115$
EF Contingency Reserve CD 787860 008-00-1014 2/14/2025 0.45%327,885 330,036
EF Reserve CD 642541 008-00-1040 9/25/2024 0.45%110,318 111,043
CONTINGENCY RESERVES 1,084,486$ 1,089,194$
*EF Storm Recovery MM 208-00-1033 0.20%1,266,669$ 1,270,261$
*EF Equipment Replacement MM 2376202 008-00-1034 0.20%150,695 152,035
OTHER 1,417,364$ 1,422,296$
TOTAL CASH AND INVESTMENTS 6,962,320$ 6,271,116$
TOTAL UNRESTRICTED 4,708,992$ 4,004,581$
*Restricted Funds
ENTERPRISE FUND
May 31, 2024
CASH AND INVESTMENTS
365
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Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 003-00-1000 0.05%671,803$ 1,084,729$
*DSF Money Market 2376105 003-00-1010 0.20%62,016 62,423
TOTAL RESTRICTED 733,819$ 1,147,152$
Name Acct. #Maturity Yield Prior Period Current
*Pooled Cash 009-00-1000 0.05%2,138,620$ 1,567,519$
TOTAL RESTRICTED 2,138,620$ 1,567,519$
Name Acct. #Maturity Yield Prior Period Current
*Pooled Cash 004-00-1000 0.05%2,427,617$ 2,284,300$
*2023C Tax Bond Proceeds 004-00-1014 0.05%121,399$ 122,157$
TOTAL RESTRICTED 2,549,016$ 2,406,457$
Name Acct. #Maturity Yield Prior Period Current
Balance
*Sewer Capital Improvements MM-10% Rev 840-00-1020 0.20%1,668,028$ 1,672,758$
*Sewer Capital Reserve MM 2380226 Tap Fees 840-00-1038 0.20%3,124,349 3,174,788
*Water Capital Reserve MM 2376156 Tap Fees 840-00-1037 0.20%2,488,220$ 2,527,161$
*2021 CO MM 840-00-1039 0.20%6,657,872$ 7,358,820$
*Pooled Cash 840-00-1000 0.05%198,869 211,972
TOTAL RESTRICTED 14,137,338$ 14,945,499$
*Restricted Funds
ENTERPRISE CAPITAL PROJECTS FUND
GENERAL CAPITAL PROJECTS FUND
DEBT SERVICE FUND
DEBT SERVICE & CAPITAL PROJECTS
CASH AND INVESTMENTS
May 31, 2024
ENTERPRISE DEBT SERVICE FUND
366
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Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 41-00-1000 0.05%2,865,370$ 2,967,681$
*Cash NOW 900020693 Prosperity 41-00-1010 0.05%332,819 332,902
*4A MM 902551273 Prosperity 41-00-1012 0.20%2,039,784 2,049,661
*Sanger TX Ind Corp CD 486639 41-00-1013 11/2/2024 0.25%98,204 98,698
TOTAL CASH AND INVESTMENTS 5,336,177$ 5,448,942$
Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 42-00-1000 0.05%2,049,625$ 2,115,002$
*Cash MM 2379694 42-00-1010 0.05%206,311 207,089
*4B CD 653500 42-00-1013 4/3/2025 0.45%22,692 22,812
*4B CD 659924 42-00-1014 11/12/2024 0.45%22,515 22,631
*4B CD 664243 42-00-1015 6/5/2024 0.45%22,556 22,673
*4B CD 673277 42-00-1016 7/9/2024 0.45%22,577 22,725
*4B CD 686115 42-00-1017 8/4/2024 0.45%22,580 22,728
*4B CD 689521 42-00-1018 9/11/2024 0.45%22,561 22,709
*4B CD 694371 42-00-1019 11/14/2024 0.45%22,579 22,727
*4B CD 697230 42-00-1020 11/17/2024 0.45%22,636 22,784
*4B CD 699934 42-00-1021 12/18/2024 0.45%22,487 22,635
*4B CD 702285 42-00-1022 1/31/2025 0.45%22,223 22,369
*4B CD 706078 42-00-1023 2/19/2025 0.45%22,300 22,447
*4B CD 720097 42-00-1024 2/9/2025 0.45%22,181 22,327
*4B CD 720119 42-00-1025 11/9/2024 0.45%22,141 22,286
TOTAL CASH AND INVESTMENTS 2,547,964$ 2,615,944$
*Restricted Funds
4B FUND
4A & 4B FUNDS
May 31, 2024
CASH AND INVESTMENTS
General
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Ethics Disclosure and Conflicts of Interest
Clayton Gray John Noblitt
Finance Director City Manager
a. the officer has a business relationship with a business organization offering to engage in an
investment transaction with the City (as defined in 2256.005 (i) (1-3); or
b. the officer is related within the second degree by affinity or consanguinity, as determined
under Chapter 573 of the Texas Government Code, to an individual seeking to transact
investment business with the entity. PFIA 2256.005 (i).
CITY OF SANGER, TEXAS
CASH AND INVESTMENTS
May 31, 2024
The Monthly Investment Report is in full compliance with the objectives, restrictions, and strategies as
set forth in the City of Sanger's Investment Policy and Texas Government Code 2256.023, the Public
Funds Investment Act (PFIA).
The City only invests in Money Market accounts and Certificates of Deposit. Interest is paid monthly on
all accounts. Therefore, book value and market value are the same and the City does not have accrued
interest on its investments.
In accordance with the PFIA, investment officers are required to file a disclosure statement with the
Texas Ethics Commission and the governing body if:
368
Item 11.
CITY OF SANGER, TEXAS
MONTHLY FINANCIAL AND INVESTMENT
REPORT
FOR THE MONTH ENDING JUNE 30, 2024
PREPARED BY THE FINANCE DEPARTMENT
369
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TABLE OF CONTENTS
Introduction ..................................................................................................................................... 3
Financial Report
General Fund ..................................................................................................................... 4
Enterprise Fund .................................................................................................................. 7
Internal Service Fund ....................................................................................................... 10
Debt Service Fund ........................................................................................................... 12
Enterprise Debt Service Fund .......................................................................................... 14
Capital Projects Fund ....................................................................................................... 16
Enterprise Capital Projects Fund ...................................................................................... 18
4A Fund ........................................................................................................................... 20
4B Fund ........................................................................................................................... 22
Cash and Investment Report
Total Cash and Investments............................................................................................. 24
General Fund ................................................................................................................... 26
Enterprise Fund ................................................................................................................ 27
Debt Service and Capital Projects Funds ......................................................................... 28
4A and 4B Funds ............................................................................................................. 29
Certification ...................................................................................................................... 30
370
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INTRODUCTION
This is the financial report for the period ending June 30, 2024. Revenues and expenditures reflect activity from
October 1, 2022, through June 30, 2024 (75% of the fiscal year).
GENERAL FUND
The General Fund has collected 92.6% of projected operating revenues.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 84.0% of the annual budget
All expenditure categories are within projections.
ENTERPRISE FUND
The Enterprise Fund has collected 74.2% of projected operating revenues.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 66.5% of the annual budget.
All expenditure categories are within projections.
INTERNAL SERVICE FUND
The Internal Service Fund has collected 67.3% of projected transfers from the General and Enterprise
Funds.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 69.3% of the annual budget.
All expenditure categories are within projections.
This unaudited report is designed for internal use and does not include all the funds and accounts in the City of
Sanger’s operations. For a complete report, refer to the City of Sanger Annual Financial Report, available at
https://www.sangertexas.org/177/Financial-Transparency
371
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GENERAL FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Property Taxes 7,100,392$ 7,061,026$ 99.4%39,366$
Sales & Beverage Taxes 1,768,000 1,239,514 70.1%528,486
Franchise Fees 1,060,095 799,299 75.4%260,796
Solid Waste 1,364,000 897,343 65.8%466,657
Licenses & Permits 309,500 518,765 167.6%(209,265)
Fines & Forfeitures 170,315 126,033 74.0%44,282
Department Revenues 820,260 752,341 91.7%67,919
Interest 200,000 296,000 148.0%(96,000)
Miscellaneous 119,000 294,469 247.5%(175,469)
Transfers 146,535 109,901 75.0%36,634
Total Revenues 13,058,097$ 12,094,691$ 92.6%963,406$
Expenditures
Police 2,869,256$ 1,942,451$ 103,652$ 71.3%823,153$
Fire 3,364,405 2,226,261 355,590 76.7%782,554
Municipal Court 267,799 189,892 - 70.9%77,907
Development Services 841,870 546,913 (70,256) 56.6%365,213
Streets 933,453 414,618 (22,912) 42.0%541,747
Parks & Recreation 1,149,073 584,187 137,398 62.8%427,488
Library 406,403 279,025 (192) 68.6%127,570
Solid Waste 1,250,000 856,227 - 68.5%393,773
Transfers 2,020,325 3,469,579 - 171.7%(1,449,254)
Total Expenditures 13,102,584$ 10,509,153$ 503,280$ 84.0%2,090,151$
Revenues Over (Under) Expenditures (44,487)$ 1,585,538$ (503,280)$ (1,126,745)$
Fund Balance - October 1, 2023 18,327,498 18,327,498
Fund Balance - June 30, 2024 18,283,011$ 19,913,036$
CITY OF SANGER, TEXAS
Revenue & Expense Report (Unaudited)
June 30, 2024
General Fund
372
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0%25%50%75%100%
Other Revenues
Transfers
Solid Waste
Franchise Fees
Sales & Beverage Taxes
Property Taxes
General Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Transfers
Solid Waste
Library
Parks
Streets
Dev Svc
Court
Fire
Police
General Fund Expenditures: Actual to Budget
YTD Actual
Budget
Other
Revenues
17%
Transfers
1%
Solid Waste
7%
Franchise Fees
7%
Sales & Beverage
Taxes
10%
Property
Taxes
58%
General Fund Revenues
Transfers
31%
Solid Waste
8%
Library
2%
Parks
7%Streets
4%
Dev Svc
4%
Court
2%
Fire
23%
Police
19%
General Fund Expenditures
373
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$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
PROPERTY TAX REVENUE
2021-2022
2022-2023
2023-2024
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
SALES TAX REVENUE
2021-2022
2022-2023
2023-2024
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
FRANCHISE FEE REVENUE
2021-2022
2022-2023
2023-2024
374
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ENTERPRISE FUND
Annual Budget Year to Date Encumbered % of
Budget Budget Balance
Revenues
Water 2,565,619$ 1,956,427$ 76.3%609,192$
Wastewater 2,955,440 2,169,882 73.4%785,558
Electric 8,434,353 6,211,667 73.6%2,222,686
Penalties & Fees 210,000 162,912 77.6%47,088
Interest 75,000 63,121 84.2%11,879
Miscellaneous 119,000 70,096 58.9%48,904
Transfers - 977,000 0.0%(977,000)
Use of Fund Balance 1,279,913 - 0 1,279,913
Total Revenues 15,639,325$ 11,611,105$ 74.2%4,028,220$
Expenditures
Water 1,988,233$ 1,482,095$ (26,011)$ 73.2%532,149
Wastewater 1,096,608 894,646 (47,643) 77.2%249,605
Electric 7,921,671 4,433,508 329,172 60.1%3,158,991
Customer Service 419,300 309,055 546 73.8%109,699
Transfers 4,287,487 3,068,801 - 71.6%1,218,686
Total Expenditures 15,713,299 10,188,105 256,064 66.5%5,269,130
Revenues Over (Under) Expenditures (73,974)$ 1,423,000$ (256,064)$ (1,240,910)$
Fund Balance - October 1, 2023 21,054,762 21,054,762
Fund Balance - June 30, 2024 21,054,762$ 22,477,762$
CITY OF SANGER, TEXAS
Enterprise Fund
Revenue & Expense Report (Unaudited)
June 30, 2024
375
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0%25%50%75%100%
Other Revenues
Electric
Wastewater
Water
Enterprise Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Transfers
Customer Service
Electric
Wastewater
Water
Enterprise Fund Expenditures: Actual to Budget
YTD Actual
Budget
Other Revenues
11%
Electric
53%
Wastewater
19%
Water
17%
Enterprise Fund Revenues
Transfers
29%
Customer
Service
3%
Electric
46%
Wastewater
8%Water
14%
Enterprise Fund Expenditures
376
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$-
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
$2,250,000
$2,500,000
WATER REVENUE
2021-2022
2022-2023
2023-2024
$-
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
$2,250,000
$2,500,000
$2,750,000
WASTE WATER REVENUE
2021-2022
2022-2023
2023-2024
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
ELECTRIC REVENUE
2021-2022
2022-2023
2023-2024
377
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INTERNAL SERVICE FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Transfer from Enterprise Fund 1,852,815$ 1,242,797$ 67.1%610,018$
Transfer from General Fund 1,852,815 1,242,797 67.1%610,018$
Transfer from 4A 15,000 15,000 100.0%-$
Transfer from 4B 15,000 15,000 100.0%-
Total Revenues 3,735,630 2,515,594 67.3%1,220,036
Operating Expenditures
City Council 59,950$ 36,944$ 5,601$ 71.0%17,405$
Administration 457,090 296,160 (1,153) 64.5%162,083
City Secretary 235,480 138,760 (776) 58.6%97,496
Legal 319,010 262,427 - 82.3%56,583
Public Works 346,570 224,166 50,441 79.2%71,963
Finance 497,950 340,051 (3,957) 67.5%161,856
Human Resources 316,740 213,470 6,995 69.6%96,275
Marketing 496,809 361,333 5,957 73.9%129,519
Facilities 353,290 258,519 4,840 74.5%89,931
Non-Departmental 665,300 383,764 14,640 59.9%266,896
Total Expenditures 3,748,189 2,515,594 82,588 69.3%1,150,007
Revenues Over (Under) Expenditures (12,559)$ -$ (82,588)$ 70,029$
Fund Balance - October 1, 2023 100,205 100,205
Fund Balance - June 30, 2024 87,646$ 100,205$
CITY OF SANGER, TEXAS
Internal Service Fund
Revenue & Expense Report (Unaudited)
June 30, 2024
378
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0%25%50%75%100%
Transfer from 4B
Transfer from 4A
Transfer from General Fund
Transfer from Enterprise Fund
Internal Service Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Non-Dept
Facilities
Marketing
Human Resources
Finance
Public Works
Legal
City Secretary
Administration
City Council
Internal Service Fund Expenditures: Actual to Budget
YTD Actual
Budget
Non-Dept
15%
Facilities
10%
Marketing
14%
Human
Resources
9%Finance
13%
Public
Works
11%
Legal
10%
City
Secretary
5%
Administration
11%City
Council
2%
Internal Service Fund Expenditures
Transfer from 4B
15,000
Transfer from 4A
15,000
Transfer from General
Fund
1,242,797
Transfer from Enterprise
Fund
1,242,797
Internal Service Fund Revenues
379
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DEBT SERVICE FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Property Taxes 1,664,441$ 1,620,527$ 97.4%43,914$
Interest 25,000 13,412 53.6%11,588
Transfers 180,000 180,000 100.0%-
Total Revenues 1,869,441$ 1,813,939$ 97.0%55,502$
Operating Expenditures
Debt Service 1,849,247 1,807,755 - 97.8%41,492
Transfers 51,535 38,651 - 75.0%12,884
Total Expenditures 1,900,782 1,846,406 - 97.1%54,376
Revenues Over (Under) Expenditures (31,341)$ (32,467)$ -$ 1,126$
Fund Balance - October 1, 2023 402,464 402,464
Fund Balance - June 30, 2024 371,123$ 369,997$
CITY OF SANGER, TEXAS
Debt Service Fund
Revenue & Expense Report (Unaudited)
June 30, 2024
380
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0%25%50%75%100%
Transfers
Interest
Property Taxes
Debt Service Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Transfers
Debt Service
Debt Service Fund Expenditures: Actual to Budget
YTD Actual
Budget
Transfers
10%
Interest
1%
Property
Taxes
89%
Debt Service Fund Revenues
Transfers
2%
Debt
Service
98%
Debt Service Fund Expenditures
381
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ENTERPRISE DEBT SERVICE FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Interest 25,000$ 20,610$ 0.0%4,390
Transfers 2,339,672 1,754,754 75.0%584,918
Total Revenues 2,364,672 1,775,364 0.9%589,308
Operating Expenditures
Debt Service 2,364,672 2,284,352 - 97%80320
Transfers - 977,000 - 0.0%(977,000)
Total Expenditures 2,364,672 3,261,352 - 137.9%(896,680)
Revenues Over (Under) Expenditures -$ (1,485,988)$ -$ 1,485,988$
Fund Balance - October 1, 2023 1,291,409 1,291,409
Fund Balance - June 30, 2024 1,291,409$ (194,579)$
CITY OF SANGER, TEXAS
Enterprise Debt Service Fund
Revenue & Expense Report (Unaudited)
June 30, 2024
382
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0%25%50%75%100%
Transfers
Interest
Enterprise Debt Service Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Debt Service
Enterprise Debt Service Fund Expenditures: Actual to Budget YTD Actual
Budget
Transfers
99%
Interest
1%
Enterprise Debt Service Fund
Revenues
Debt Service
100%
Enterprise Debt Service Fund
Expenditures
383
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CAPITAL PROJECTS FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Interest 50,000$ 48,878$ 97.8%1,122
Transfers 167,510 125,633 75.0%41,877
Use of Bond Funds 3,000,000 - 0.0%3,000,000
Total Revenues 3,217,510 174,511 5.4%3,042,999
Operating Expenditures
2023-24 Street Rehab 362,401 - - 0.0%362,401
Street/Utility Maintenance Program 425,000 126,672 (25,272) 23.9%323,600
Marion Road - Arterial 750,000 - - 0.0%750,000
I-35 Aesthetics 2,500,000 42,500 (10,500) 1.3%2,468,000
Total Streets Projects 4,037,401 169,172 (35,772) 3.3%3,904,001
Porter Park Phase II 300,000 - - 0.0%300,000
Senior Center Improvements 500,000 - - 0.0%500,000
Total Parks Projects 800,000 - - 0.0%800,000
Riley Property Purchase - 7,676 - 0.0%(7,676)
Building Improvements - 369,322 (362,491) 0.0%(6,831)
Joint Public Safety Facility 800,000 - - 0.0%800,000
Total Nondepartmental Projects 800,000 376,998 (362,491) 1.8%785,493
Total Expenditures 5,637,401 546,170 (398,263) 2.6%5,489,494
Revenues Over (Under) Expenditures (2,419,891)$ (371,659)$ 398,263$ (2,446,495)$
Fund Balance - October 1, 2023 4,511,638 4,511,638
June 30, 2024 2,091,747$ 4,139,979$
CITY OF SANGER, TEXAS
Capital Projects Fund
Revenue & Expense Report (Unaudited)
June 30, 2024
384
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17 | Page
0%25%50%75%100%
Interest
Transfers
Capital Projects Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Total Nondepartmental Projects
Total Parks Projects
Total Streets Projects
Capital Projects Fund Expenditures: Actual to Budget
Series1
Series2
Total Nondepartmental Projects
10%
Total Parks
Projects
0%
Total Streets Projects
90%
Capital Projects Fund Expenditures
Interest
28%
Transfers
72%
Use of Bond
Funds
0%
Capital Projects Fund Revenues
385
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ENTERPRISE CAPITAL PROJECTS FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Water Taps 350,000$ 125,350$ 35.8%224,650$
Sewer Taps 400,000 175,439 43.9%224,561
Interest 150,000 183,147 122.1%(33,147)
State Reimbursements 3,500,000 - 0.0%3,500,000
Use of Bond Proceeds 8,270,903 - 0.0%8,270,903
Transfers - 2,101,150 0.0%(2,101,150)
Total Revenues 12,670,903$ 2,585,086$ 1.4%10,085,817$
Operating Expenditures
Water: System Improvements 1,200,000 460,353 (482,840) -1.9%1,222,487
Water: FM 455 Relocation - 5,966 (5,966) 0.0%-
Water: I-35 Relocation 3,597,732 754,751 2,730,158 96.9%112,823
Automated Metering System 3,200,000 2,015,128 (1,841,650) 5.4%3,026,522
Total Water Projects 7,997,732 3,236,198 399,702 45.5%4,361,832
Sewer: System Improvements 335,000 - - 0.0%335,000
Sewer: FM 455 Relocation - 5,966 (5,966) 0.0%-
Sewer: I-35 Relocation 2,825,178 754,751 2,730,158 123.4%(659,731)
Sewer: Keaton Road Sewer 320,000 - - 0.0%320,000
Sewer: MUD12 Feasibility Stury - 22,885 7,174 0.0%(30,059)
Sewer: Fifth Street Rehab 350,000 - - 0.0%350,000
Total Sewer Projects 3,830,178 783,602 2,731,366 91.8%315,210
Electric: System Improvements 350,000 - - 0.0%350,000
Electric: FM 455 Relocation - 120,095 (120,095) 0.0%-
Electric: I-35 Relocation 3,500,000 2,071,580 2,840,433 140.3%(1,412,013)
Total Electric Projects 3,850,000 2,191,675 2,720,338 127.6%(1,062,013)
Total Expenditures 15,677,910 6,211,475 5,851,406 76.9%3,615,029
Revenues Over (Under) Expenditures (3,007,007)$ (3,626,389)$ (5,851,406)$ 6,470,788$
Fund Balance - October 1, 2023 1,291,409 1,291,409
Fund Balance - June 30, 2024 (1,715,598)$ (2,334,980)$
CITY OF SANGER, TEXAS
Enterprise Capital Projects Fund
Revenue & Expense Report (Unaudited)
June 30, 2024
386
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0%25%50%75%100%
Use of Bond Proceeds
Interest Income
Sewer Taps
Water Taps
Enterprise Capital Projects Fund Revenues: Actual to Budget
YTD Actual
Budget
Use of Bond
Proceeds
81%
Interest
Income
7%
Sewer Taps
7%
Water Taps
5%
Enterprise Capital Projects Fund
Revenues
Total Water
Projects
30%
Total Sewer
Projects
29%
Total Electric
Projects
41%
Enterprise Capital Projects Fund
Expenditures
0%25%50%75%100%
Total Water Projects
Total Sewer Projects
Total Electric Projects
Enterprise Capital Projects Fund Expenditures: Actual to Budget
YTD Actual
Budget
387
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4A FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Sales Tax 875,000$ 614,290$ 70.2%260,710$
Interest 40,000 84,142 210.4%(44,142)
Total Revenues 915,000$ 698,432$ 76.3%216,568$
Operating Expenditures
Economic Development 174,625$ 78,423$ 4,625$ 47.6%91,577$
Transfers 15,000 15,000 - 100.0%-
Total Expenditures 189,625 93,423 4,625 51.7%91,577
Revenues Over (Under) Expenditures 725,375$ 605,009$ (4,625)$ 124,991$
Fund Balance - October 1, 2023 4,479,156 4,479,156
Fund Balance - June 30, 2024 5,204,531$ 5,084,165$
CITY OF SANGER, TEXAS
4A Fund
Revenue & Expense Report (Unaudited)
June 30, 2024
388
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0%25%50%75%100%
Sales Tax
Interest
4A Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Economic Development
Transfers
4A Fund Expenditures: Actual to Budget
YTD Actual
Budget
Sales Tax
88%
Interest
12%
4A Fund Revenues
Economic
Development
85%
Transfers
15%
4A Fund Expenditures
389
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4B FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Sales Tax 875,000$ 614,290$ 70.2%260,710$
Interest 35,000 42,461 121.3%(7,461)
Total Revenues 910,000$ 656,751$ 72.2%253,249$
Operating Expenditures
Economic Development 362,625$ 179,242$ (5,908)$ 47.8%189,291$
Transfers 195,000 195,000 - 100.0%-
Total Expenditures 557,625 374,242 (5,908) 66.1%189,291
Revenues Over (Under) Expenditures 352,375$ 282,509$ 5,908$ 63,958$
Fund Balance - October 1, 2023 2,817,046 2,817,046
Fund Balance - June 30, 2024 3,169,421$ 3,099,555$
CITY OF SANGER, TEXAS
4B Fund
Revenue & Expense Report (Unaudited)
June 30, 2024
390
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0%25%50%75%100%
Sales Tax
Interest
4B Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Economic Development
Transfers
4B Fund Expenditures: Actual to Budget
YTD Actual
Budget
Sales Tax
94%
Interest
6%
4B Fund Revenues
Economic
Development
47%
Transfers
53%
4B Fund Expenditures
391
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CASH AND INVESTMENTS REPORT
Name General Enterprise Debt Service Capital
Projects Total
UNRESTRICTED
Cash for Operations 19,255,343$ 3,009,098$ -$ -$ 22,264,441$
Contingency Reserves for Operations 1,097,530 1,090,664 - - 2,188,194
TOTAL UNRESTRICTED 20,352,873$ 4,099,762$ -$ -$ 24,452,635$
RESTRICTED
Debt Service -$ 342,420$ 2,924,391$ -$ 3,266,811$
Water Deposits - 500,624 - - 500,624
Equipment Replacement 1,285,157 152,392 - - 1,437,549
Electric Storm Recovery - 1,270,261 - - 1,270,261
A R P Funds Cash 77,501 77,501
Hotel Occupancy Tax 254,498 - - - 254,498
Grant Funds 125,308 - - - 125,308
Keep Sanger Beautiful (KSB)5,641 - - - 5,641
Library 100,977 - - - 100,977
Parkland Dedication 106,606 - - - 106,606
Roadway Impact 1,559,092 - - - 1,559,092
Court Security 19,143 - - - 19,143
Court Technology 1,433 - - - 1,433
Child Safety Fee 86,168 - - - 86,168
Forfeited Property 1,780 - - - 1,780
Donations 40,780 - - - 40,780
TOTAL RESTRICTED 3,664,084$ 2,265,697$ 2,924,391$ -$ 8,854,172$
CAPITAL PROJECTS
General Capital Projects -$ -$ -$ 2,329,134$ 2,329,134$
Enterprise Capital Projects - - - 14,916,905 14,916,905
TOTAL CAPITAL PROJECTS -$ -$ -$ 17,246,039$ 17,246,039$
TOTAL CASH AND INVESTMENTS 24,016,957$ 6,365,459$ 2,924,391$ 17,246,039$ 50,552,846$
These totals do not include the 4A Corporation and 4B Corporation, which are presented on page 29.
June 30, 2024
TOTAL CASH AND INVESTMENTS
CITY OF SANGER, TEXAS
392
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Cash for
Operations
91%
Contingency Reserves for
Operations
9%
Unrestricted
General Capital
Projects
14%
Enterprise Capital Projects
86%
Capital Projects
Debt Service
42%
Water
Deposits
6%
Equipment
Replacement
19%
Electric Storm
Recovery
16%
Other
17%
Restricted
Total Unrestricted
$24,452,635
Total Restricted
$8,854,172
Total Capital Projects
$17,246,039
0%10%20%30%40%50%60%70%80%90%100%
TOTAL CASH & INVESTMENTS
393
Item 11.
City of Sanger M onthly Financial & Investment Report
26 | Page
Name Acct. #Maturity Yield Prior Period Current
Balance
Pooled Cash 001-00-1000 0.05%18,991,956$ 18,793,345$
Employee Benefits Cash 110-00-1000 0.20%2,419 3,252
Employee Benefits MM 110-00-1010 0.20%141,098 140,462
Internal Service Fund 180-00-1000 0.05%280,144 318,284
OPERATING ACCOUNTS 19,415,617$ 19,255,343$
GF Contingency Reserve MM 2487969 001-00-1031 0.20%649,721$ 649,721$
GF Contingency Reserve CD Prosperity 001-00-1039 4/26/2025 0.55%225,015 225,015
GF Contingency Reserve CD 674907 001-00-1043 7/13/2024 0.45%222,055 222,794
CONTINGENCY RESERVE 1,096,791$ 1,097,530$
*GF Equipment Replacement MM 2376237 001-00-1032 0.20%197,273$ 197,698$
*GF Equipment Replacement CD 719706 001-00-1033 7/6/2024 0.45%66,731$ 66,953$
*General Storm Recovery Pooled Cash 201-00-1000 0.05%1,017,791 1,020,506
EQUIPMENT REPLACEMENT RESERVES 1,281,795$ 1,285,157$
*A R P Funds Cash 001-00-1034 77,501$ 77,501$
*Hotel Occupancy Tax 050-00-1000 253,821 254,498
*Police Grant Fund 320-00-1000 4,867 4,880
*Fire Grant Fund 324-00-1000 120,094 120,414
*Library Grant Fund 342-00-1000 14 14
*Beautification Board - KSB 432-00-1000 5,626 5,641
*Library Restricted for Building Expansion 442-00-1000 47,042 47,167
*Library Building Expansion CD 702994 442-00-1035 1/22/2025 0.45%53,631 53,810
*Parkland Dedication Fund 450-00-1000 106,323 106,606
*Roadway Impact Fee Fund 451-00-1000 1,554,157 1,559,092
*Court Security Restricted Fund 470-00-1000 18,772 19,143
*Court Technology Restricted Fund 471-00-1000 1,122 1,433
*Child Safety Fee Fund 475-00-1000 85,938 86,168
*Forfeited Property Fund 480-00-1000 1,775 1,780
*Police Donations 620-00-1000 282 282
*Fire Donations 624-00-1000 28,398 18,973
*Banner Account for Parks 632-00-1000 14,062 14,099
*Library Donations 642-00-1000 16,183 7,426
OTHER 2,389,608$ 2,378,927$
TOTAL CASH AND INVESTMENTS 24,183,811$ 24,016,957$
TOTAL UNRESTRICTED 20,512,408$ 20,352,873$
*Restricted Funds
GENERAL FUND
June 30, 2024
CASH AND INVESTMENTS
394
Item 11.
City of Sanger M onthly Financial & Investment Report
27 | Page
Name Acct. #Maturity Yield Prior Period Current
Balance
Pooled Cash 008-00-1010 0.05%2,915,387$ 3,009,098$
OPERATING ACCOUNTS 2,915,387$ 3,009,098$
*Pooled Cash 008-00-1010 0.05%201,819$ 200,624$
*Water Deposit CD 2375850 008-00-1041 1/3/2025 0.45%300,000 300,000
WATER DEPOSIT REFUND ACCOUNTS 501,819$ 500,624$
*Combined EF Debt Service MM 2376113 008-00-1039 0.20%342,420 342,420
BOND FUNDS 342,420$ 342,420$
EF Contingency Reserve MM 2809753 008-00-1012 0.20%648,115$ 648,115$
EF Contingency Reserve CD 787860 008-00-1014 2/14/2025 0.45%330,036 331,135
EF Reserve CD 642541 008-00-1040 9/25/2024 0.45%111,043 111,414
CONTINGENCY RESERVES 1,089,194$ 1,090,664$
*EF Storm Recovery MM 208-00-1033 0.20%1,270,261$ 1,270,261$
*EF Equipment Replacement MM 2376202 008-00-1034 0.20%152,035 152,392
OTHER 1,422,296$ 1,422,653$
TOTAL CASH AND INVESTMENTS 6,271,116$ 6,365,459$
TOTAL UNRESTRICTED 4,004,581$ 4,099,762$
*Restricted Funds
ENTERPRISE FUND
June 30, 2024
CASH AND INVESTMENTS
395
Item 11.
City of Sanger M onthly Financial & Investment Report
28 | Page
Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 003-00-1000 0.05%1,084,729$ 1,095,294$
*DSF Money Market 2376105 003-00-1010 0.20%62,423 62,423
TOTAL RESTRICTED 1,147,152$ 1,157,717$
Name Acct. #Maturity Yield Prior Period Current
*Pooled Cash 009-00-1000 0.05%1,567,519$ 1,766,674$
TOTAL RESTRICTED 1,567,519$ 1,766,674$
Name Acct. #Maturity Yield Prior Period Current
*Pooled Cash 004-00-1000 0.05%2,284,300$ 2,206,977$
*2023C Tax Bond Proceeds 004-00-1014 0.05%122,157$ 122,157$
TOTAL RESTRICTED 2,406,457$ 2,329,134$
Name Acct. #Maturity Yield Prior Period Current
Balance
*Sewer Capital Improvements MM-10% Rev 840-00-1020 0.20%1,672,758$ 1,672,758$
*Sewer Capital Reserve MM 2380226 Tap Fees 840-00-1038 0.20%3,174,788 3,216,788
*Water Capital Reserve MM 2376156 Tap Fees 840-00-1037 0.20%2,527,161$ 2,558,661$
*2021 CO MM 840-00-1039 0.20%7,358,820$ 7,229,300$
*Pooled Cash 840-00-1000 0.05%211,972 239,398
TOTAL RESTRICTED 14,945,499$ 14,916,905$
*Restricted Funds
ENTERPRISE CAPITAL PROJECTS FUND
GENERAL CAPITAL PROJECTS FUND
DEBT SERVICE FUND
DEBT SERVICE & CAPITAL PROJECTS
CASH AND INVESTMENTS
June 30, 2024
ENTERPRISE DEBT SERVICE FUND
396
Item 11.
City of Sanger M onthly Financial & Investment Report
29 | Page
Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 41-00-1000 0.05%2,967,681$ 3,043,315$
*Cash NOW 900020693 Prosperity 41-00-1010 0.05%332,902 332,902
*4A MM 902551273 Prosperity 41-00-1012 0.20%2,049,661 2,049,661
*Sanger TX Ind Corp CD 486639 41-00-1013 11/2/2024 0.25%98,698 98,951
TOTAL CASH AND INVESTMENTS 5,448,942$ 5,524,829$
Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 42-00-1000 0.05%2,115,002$ 2,165,290$
*Cash MM 2379694 42-00-1010 0.05%207,089 207,089
*4B CD 653500 42-00-1013 4/3/2025 0.45%22,812 22,889
*4B CD 659924 42-00-1014 11/12/2024 0.45%22,631 22,707
*4B CD 664243 42-00-1015 6/5/2024 0.45%22,673 22,733
*4B CD 673277 42-00-1016 7/9/2024 0.45%22,725 22,801
*4B CD 686115 42-00-1017 8/4/2024 0.45%22,728 22,804
*4B CD 689521 42-00-1018 9/11/2024 0.45%22,709 22,785
*4B CD 694371 42-00-1019 11/14/2024 0.45%22,727 22,803
*4B CD 697230 42-00-1020 11/17/2024 0.45%22,784 22,860
*4B CD 699934 42-00-1021 12/18/2024 0.45%22,635 22,710
*4B CD 702285 42-00-1022 1/31/2025 0.45%22,369 22,443
*4B CD 706078 42-00-1023 2/19/2025 0.45%22,447 22,521
*4B CD 720097 42-00-1024 2/9/2025 0.45%22,327 22,401
*4B CD 720119 42-00-1025 11/9/2024 0.45%22,286 22,360
TOTAL CASH AND INVESTMENTS 2,615,944$ 2,667,196$
*Restricted Funds
4B FUND
4A & 4B FUNDS
June 30, 2024
CASH AND INVESTMENTS
General
397
Item 11.
City of Sanger M onthly Financial & Investment Report
30 | Page
Ethics Disclosure and Conflicts of Interest
Clayton Gray John Noblitt
Finance Director City Manager
a. the officer has a business relationship with a business organization offering to engage in an
investment transaction with the City (as defined in 2256.005 (i) (1-3); or
b. the officer is related within the second degree by affinity or consanguinity, as determined
under Chapter 573 of the Texas Government Code, to an individual seeking to transact
investment business with the entity. PFIA 2256.005 (i).
CITY OF SANGER, TEXAS
CASH AND INVESTMENTS
June 30, 2024
The Monthly Investment Report is in full compliance with the objectives, restrictions, and strategies as
set forth in the City of Sanger's Investment Policy and Texas Government Code 2256.023, the Public
Funds Investment Act (PFIA).
The City only invests in Money Market accounts and Certificates of Deposit. Interest is paid monthly on
all accounts. Therefore, book value and market value are the same and the City does not have accrued
interest on its investments.
In accordance with the PFIA, investment officers are required to file a disclosure statement with the
Texas Ethics Commission and the governing body if:
398
Item 11.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 1
VENDOR SET: 99 City of Sanger
BANK: EMP B EMPLOYEE BENEFIT FUND
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
13080 BLUE CROSS BLUE SHIELD OF TEXA
I-COBRA 06.2024 COBRA - JUNE 2024 R 6/05/2024 716.60 000804
I-JUNE 2024 JUNE 24 HEALTH/DENTAL PREMIUM R 6/05/2024 77,679.63 000804 78,396.23
10610 LEADERSLIFE INS. COMPANY
I-149822 LEADERS LIFE INSURANCE JUN 24 R 6/18/2024 73.66 000805 73.66
33210 DEARBORN LIFE INSURANCE COMPAN
I-5.01.24-5.31.24 VISION/LIFE/ADD/VOL/STD MAY 24 R 6/26/2024 1,922.96 000806 1,922.96
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 3 80,392.85 0.00 80,392.85
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 0 0.00 0.00 0.00
EFT: 0 0.00 0.00 0.00
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 0 VOID DEBITS 0.00
VOID CREDITS 0.00 0.00 0.00
TOTAL ERRORS: 0
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: EMP BTOTALS: 3 80,392.85 0.00 80,392.85
BANK: EMP B TOTALS: 3 80,392.85 0.00 80,392.85
399
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 2
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
01570 LOWE'S COMPANIES, INC.
C-80807 TAX CORRECTION N 6/05/2024 2.58CR 000000
C-92382 RTN WHT FLT SHLF N 6/05/2024 31.33CR 000000
I-80807 36-IN WHT FLT SHLF N 6/05/2024 33.91 000000
14210 OFFICE OF THE ATTORNEY GENERAL
I-CBWPY 06.14.24 CHILD SUPPORT D 6/14/2024 92.31 000728
I-CRWPY 06.14.24 CHILD SUPPORT AG#0013904686 D 6/14/2024 192.46 000728
I-CSRPY 06.14.24 CHILD SUPPORT #0013806050 D 6/14/2024 276.92 000728
I-CWMPY 06.14.24 CHILD SUPPORT # 0014024793CV19 D 6/14/2024 300.00 000728 861.69
22640 INTERNAL REVENUE SERVICE
I-T1 PY 06.14.24 FEDERAL W/H D 6/14/2024 21,852.89 000729
I-T3 PY 06.14.24 FICA PAYABLE D 6/14/2024 31,902.90 000729
I-T4 PY 06.14.24 FICA PAYABLE D 6/14/2024 7,461.18 000729 61,216.97
00600 CITY OF SANGER
I-JUN 24 COS UB 04/18/2024 - 05/20/2024 D 6/12/2024 26,832.51 000730 26,832.51
00100 TMRS
I-RETPY 05.03.24 TMRS D 6/12/2024 52,823.21 000731
I-RETPY 05.17.24 TMRS D 6/12/2024 51,595.34 000731
I-RETPY 05.31.24 TMRS D 6/12/2024 50,651.91 000731 155,070.46
14210 OFFICE OF THE ATTORNEY GENERAL
I-CBWPY20240628 CHILD SUPPORT D 6/28/2024 92.31 000735
I-CRWPY20240628 CHILD SUPPORT AG#0013904686 D 6/28/2024 192.46 000735
I-CSRPY20240628 CHILD SUPPORT #0013806050 D 6/28/2024 276.92 000735
I-CWMPY20240628 CHILD SUPPORT # 0014024793CV19 D 6/28/2024 300.00 000735 861.69
22640 INTERNAL REVENUE SERVICE
I-T1 PY20240628 FEDERAL W/H D 6/28/2024 21,407.87 000736
I-T3 PY20240628 FICA PAYABLE D 6/28/2024 31,423.46 000736
I-T4 PY20240628 FICA PAYABLE D 6/28/2024 7,348.96 000736 60,180.29
30600 TASC
I-FSCPY 06.14.24 FLEX D 6/14/2024 6.25 000737
I-FSMPY 06.14.24 FLEX D 6/14/2024 1,366.97 000737 1,373.22
22690 GEAR CLEANING SOLUTIONS
I-119293 ADVANCED CLEANING OF FF GEAR E 6/05/2024 700.88 000804 700.88
34490 HALFF ASSOC INC
I-10117777 PORTER PARK POND SCOPE E 6/05/2024 10,914.40 000805
I-10119942 SANGER PORTER PARK PH 2 E 6/05/2024 6,250.00 000805 17,164.40
400
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 3
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
38390 AMAZON CAPITAL SERVICES, INC.
I-176K-TG3Q-RKYD DISPLAYPORT TO HDMI E 6/05/2024 15.46 000806
I-1LMN-QPXX-MNV7 4PK CORRECTION TAPE E 6/05/2024 5.99 000806
I-1T1D-WFMC-JDNV 4X6 LED HEADLIGHT E 6/05/2024 53.99 000806
I-1XFJ-GXGF-LJQ7 CAT6 ETHERNET CORD/ETHERNET SW E 6/05/2024 41.45 000806 116.89
08120 ICMA-RC
I-457PY 06.14.24 ICMA CITY OF SANGER 457 PLAN E 6/14/2024 2,100.30 000807 2,100.30
09780 MIDWEST TAPE
I-505586894 HOOPLA PAYMENT E 6/12/2024 1,300.00 000808 1,300.00
24050 AEP ENERGY PARTNERS, INC
I-175-21498391 MAY 24 ELECTRIC PURCHASE E 6/12/2024 45.67 000809 45.67
25070 ALL AMERICAN DOGS INC
I-5596 SHELTER SERVICE JUN 24 E 6/12/2024 7,160.00 000810 7,160.00
36460 KIMLEY-HORN & ASSOCIATES
I-061322300-0424 I-35 UTILITY REOCATIONS E 6/12/2024 4,454.29 000811
I-061322300-0424 B I-35 UTILITY RELOCATION E 6/12/2024 7,138.01 000811
I-061322303-0424 ROADWAY IMPACT STUDY E 6/12/2024 5,850.00 000811 17,442.30
38390 AMAZON CAPITAL SERVICES, INC.
I-13DR-RJL4-WWKQ 1ST AID KITS/SUPPLIES E 6/12/2024 690.33 000812
I-14KL-1FN9-4N6J CHILDREN'S PICTURE BOOKS E 6/12/2024 24.94 000812
I-14VX-GR9G-V9J7 GEL PRESS PLATES/TOYS/LTRS E 6/12/2024 124.92 000812
I-1717-X6L9-49G9 SHIPPING BOXES E 6/12/2024 16.99 000812
I-17HG-HNCP-K96K SQUISHMALLOWS/STICKERS/RINGS E 6/12/2024 31.46 000812
I-17PF-KYWW-6L7F FICTION BOOK E 6/12/2024 9.39 000812
I-1C9V-7GTJ-RJT4 DOOR HANGER SIGN E 6/12/2024 10.98 000812
I-1KJN-V43Y-6XVC SIGN HLDR/SLAT WALL ADPTR E 6/12/2024 147.16 000812
I-1KR1-NYGM-3X9Y FICTION/NON-FICTION BOOKS E 6/12/2024 38.98 000812
I-1MGH-QHVC-6T9Y TICKETS/TAPE/BOXES E 6/12/2024 48.32 000812
I-1MY6-CNV1-13GQ TABLE CVR/LAPTOP CASE/STARBRST E 6/12/2024 105.24 000812
I-1N3J-H3JN-LC7Q EASEL AND STICKERS E 6/12/2024 32.96 000812
I-1NJ4-LKK3-6VMG 3-RING BINDER E 6/12/2024 13.49 000812
I-1NWK-KTGP-4LVH CLOTTING GAUZE E 6/12/2024 28.41 000812
I-1VP3-4WX3-HFLK CHILDREN'S BOOKS ON GRIEF E 6/12/2024 47.37 000812 1,370.94
40050 WSC ENERGY II
I-EW381559599357 MAY 24 ELECTRIC PURCHASE E 6/12/2024 373,822.32 000813 373,822.32
401
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 4
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
00440 BRAZOS ELECTRIC
I-51384-RI-001 MAY 2024 E 6/18/2024 11,952.57 000814 11,952.57
02910 UPPER TRINITY
I-W272406 MAY 2024 WATER PURCHASE E 6/18/2024 34,899.43 000815 34,899.43
23760 KEEPITSAFE, LLC. - LIVEVAULT
I-INVLUS-40324 SERVER BACKUP SRVC - CITY HALL E 6/18/2024 1,505.58 000816 1,505.58
25590 SCHNEIDER ENGINEERING, LLC
I-000000072695 REGULATORY SUPPORT SRVCS E 6/18/2024 750.00 000817
I-000000072696 ERCOT TRANS OP DESIGNATION E 6/18/2024 1,237.50 000817 1,987.50
32030 GILLIAM INVESTMENTS: DBA: VANG
I-59233 CLEANING SUPPLIES - MAR 2024 E 6/18/2024 1,900.89 000818
I-59792 23-24 CLEANING CONTRACT E 6/18/2024 3,778.00 000818 5,678.89
34490 HALFF ASSOC INC
I-10117833 SANGER PORTER PARK PH 2 E 6/18/2024 6,250.00 000819 6,250.00
36430 CIVICPLUS, LLC
I-297678 AGENDA SOFTWARE MGMT PREMIUM E 6/18/2024 5,000.00 000820 5,000.00
36460 KIMLEY-HORN & ASSOCIATES
I-061322300-0524 I-35 UTILITY RELOCATION E 6/18/2024 5,504.58 000821
I-27564288 SANGER SUMP 2024 E 6/18/2024 3,374.00 000821 8,878.58
38390 AMAZON CAPITAL SERVICES, INC.
I-11KH-TKM1-FK9N WHITEBOARD E 6/18/2024 26.00 000822
I-11WV-KRCG-DKHT PENS/CLIP DISPENSER E 6/18/2024 13.86 000822
I-161V-GNLF-D6GR GATORADE POWDER E 6/18/2024 53.29 000822
I-16TM-LWHW-PQV7 4 DVDS E 6/18/2024 73.86 000822
I-1799-RJ3G-CLF3 CARDSTOCK/GLUE DOTS/STPLE RMVR E 6/18/2024 47.29 000822
I-196T-T34C-X6R6 DIY BIRDHOUSE/BUBBLE BLOWER E 6/18/2024 44.16 000822
I-19HM-CM4K-VWX7 TRADING CARD SLEEVE E 6/18/2024 11.98 000822
I-1CPN-MPVM-VT31 SUMMER READING PRIZES E 6/18/2024 191.52 000822
I-1D6J-LN9W-HQN6 GATORADE POWDER E 6/18/2024 86.05 000822
I-1D6L-LN9W-X9X1 6PCS RUBBER ROLLER E 6/18/2024 26.99 000822
I-1DNC-GKX9-G1DK TV STAND E 6/18/2024 127.99 000822
I-1DNC-GKX9-G43X STICKERS/BATTERIES E 6/18/2024 19.21 000822
I-1DRH-G7NF-79NG GODZILLA X KONG DVD E 6/18/2024 24.96 000822
I-1FQR-WH9P-71LQ CANDY KIT/STEM PRJCT/BALL KIT E 6/18/2024 113.57 000822
I-1GQ3-PVPQ-7JPP HDMI CABLES 3FT/6.6FT E 6/18/2024 19.37 000822
I-1GQ3-PVPQ-G97L 2X POSTAGE METER INK CARTS E 6/18/2024 42.60 000822
I-1H1V-YPNW-6FN4 FLASHLIGHT/HARD HAT/SAFETY VST E 6/18/2024 48.73 000822
I-1MY1-QYKC-QJT9 BATTERIES/ORGANIZER/USB DRIVE E 6/18/2024 140.06 000822
I-1P3P-WQ9W-CYJH SOLID CLIP-FLAGS E 6/18/2024 12.69 000822
I-1TQG-QF3R-FN76 BLEACH E 6/18/2024 67.98 000822
I-1W3X-7QLP-V7XL DEHUMIDIFIERS/HDMI TRANSMITTER E 6/18/2024 334.16 000822 1,526.32
402
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 5
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
38930 COLUMN SOFTWARE, PBC
I-FE201722-0044 PUBLICATION NOTICES E 6/18/2024 111.92 000823 111.92
40590 TARGETSOLUTIONS LEARNING, LLC
I-INV94719 CHECK IT/IMPLEMENTATION FEE E 6/18/2024 1,918.00 000824 1,918.00
08120 ICMA-RC
I-457PY20240628 ICMA CITY OF SANGER 457 PLAN E 6/28/2024 2,014.68 000825 2,014.68
34490 HALFF ASSOC INC
I-10121540 ENGR ASST - 05/31/2024 E 6/26/2024 44,587.32 000826 44,587.32
34770 FIRST STOP HEALTH, LLC
I-INV-46600 VIRTUAL PRIMARY CARE JUL 2024 E 6/26/2024 1,255.50 000827 1,255.50
37670 CITIBANK, N.A.
C-ACADEMY 05.03.24 SALES TAX CREDIT E 6/26/2024 64.91CR 000828
C-ACADEMY 05.17.24 SALES TAX CREDIT E 6/26/2024 64.91CR 000828
C-DMN 05.30.24 DALLAS MORNING NEWS CREDIT E 6/26/2024 0.08CR 000828
C-MARRIOTT 05.24.24 HOTEL STAY CREDIT SBRADSHAW E 6/26/2024 139.00CR 000828
C-SPLSHTP 05.06.24 SPLASHTOP CREDIT E 6/26/2024 63.96CR 000828
C-TML 05.16.24 TML CREDIT TDCAA HCOLEMAN E 6/26/2024 399.00CR 000828
I-2CO 05.22.24 MARKZARE SOFTWARE DGREEN E 6/26/2024 236.52 000828
I-ACADEMY 05.03.24 UNIFORMS - JHOOTEN E 6/26/2024 59.96 000828
I-ACADEMY 05.17.24 UNIFORMS - KMYERS E 6/26/2024 59.96 000828
I-APPLE 05-26-24 IPAD FOR DEV SRVC E 6/26/2024 17.00 000828
I-APPLE 05.22.24 APP FOR FIRE DEPT E 6/26/2024 16.23 000828
I-APPLE 05.26.24 IPAD FOR DEV SRVC E 6/26/2024 479.00 000828
I-APPLE 05/26/24 IPAD FOR DEV SRVC E 6/26/2024 59.00 000828
I-BLUEBEAM 05.15.24 BLUEBEAM SOFTWARE E 6/26/2024 400.00 000828
I-BLUEBEAM 05.20.24 BLUEBEAM SOFTWARE DEV SRVC E 6/26/2024 240.00 000828
I-BREI 05.21.24 BREI MEMBERSHIP RENEWAL E 6/26/2024 100.00 000828
I-BULOT 05.20.24 SWAT TRAINING CARTWRIGHT/PRUET E 6/26/2024 1,498.00 000828
I-BUZZ 05.25.24 BUZZSPROUT SUB DGREEN E 6/26/2024 22.00 000828
I-CDFA 05.21.24 CDFA TRAINING INSTITUTE E 6/26/2024 500.00 000828
I-CE 05.20.24 DRINKS FOR COUNCIL E 6/26/2024 10.16 000828
I-CS 05.26.24 HOTEL STAY TPRUETT E 6/26/2024 549.61 000828
I-CS 05/26/24 HOTEL STAY CARTWRIGHT E 6/26/2024 549.61 000828
I-DANDY 05.31.24 DONUTS FOR STAFF MEETING E 6/26/2024 28.68 000828
I-DCBA 05.06.24 DENTON CO BAR ASSOC COLEMAN E 6/26/2024 250.00 000828
I-DCC 05.13.24 DENTON COUNTY CLERK E 6/26/2024 78.00 000828
I-DCTXMV 05.17.24 JET TRUCK TITLE XFER E 6/26/2024 22.00 000828
I-DCTXMV 05/17/24 JET TRUCK SERVICE FEE E 6/26/2024 2.00 000828
I-DMN 05.28.24 DALLAS MORNING NEWS SUB E 6/26/2024 1.08 000828
I-DMN 05.29.24 DALLAS MORNING NEWS DGREEN E 6/26/2024 1.08 000828
I-DOMINO'S 05.20.24 FOOD FOR COUNCIL E 6/26/2024 62.37 000828
I-FB 05.03.24 FB SENTINEL/266 XPRESS/OBS FST E 6/26/2024 302.82 000828
I-FB 05.28.24 FB MARKETING E 6/26/2024 400.00 000828
403
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 6
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-FB 05/03/24 FB CONES WITH COPS AD E 6/26/2024 2.63 000828
I-FOGONERO 05.08.24 DINNER TDCAA CONF HCOLEMAN E 6/26/2024 35.13 000828
I-GOKEYLESS 5.7.24 DORMAKABA MORTISE LOCK E 6/26/2024 582.53 000828
I-GOOGLE 06.01.24 GOOGLE MARKETING ADS E 6/26/2024 3.34 000828
I-GOOGLE 06/01/24 GOOGLE MARKETING ADS E 6/26/2024 10.00 000828
I-HILTON 05.30.24 HOTEL STAY RHAMMONDS 05/29/24 E 6/26/2024 252.84 000828
I-HPB 06.02.24 FICTION BOOKS E 6/26/2024 6.74 000828
I-IACP 05.23.24 IACP MEMBERSHIP JLEWIS E 6/26/2024 240.00 000828
I-ICC 05.04.24 ICC CODE BOOK KMYERS E 6/26/2024 909.30 000828
I-IM 05.19.24 CPR TRAINING @ 201 BOLIVAR E 6/26/2024 818.63 000828
I-MARRIOTT 05.22.24 HOTEL STAY SBRADSHAW 05/22/24 E 6/26/2024 139.00 000828
I-MCCLAIN'S 05.07.24 GENERATOR FILTERS E 6/26/2024 90.32 000828
I-MCDONALDS 5.10.24 FOOD TDCAA CONF HCOLEMAN E 6/26/2024 14.00 000828
I-MCDONALDS 5.29.24 LUNCH TDCAA CONF HCOLEMAN E 6/26/2024 10.37 000828
I-NTTA 05.28.24 TOLL WAY USE TVARNER E 6/26/2024 12.24 000828
I-PADDLE 05.07.24 SOCIABLE NUMBER TRACKER E 6/26/2024 120.00 000828
I-PUBLICDATA 5.07.24 PUBLIC DATA 800 LOOKUP COLEMAN E 6/26/2024 42.76 000828
I-PUBLICDATA 5.15.24 PUBLIC DATA CODE ENFORCEMENT E 6/26/2024 135.00 000828
I-QT 05.08.24 SNACKS TDCAA CONF HCOLEMAN E 6/26/2024 18.26 000828
I-RAMADA 05.06.24 DEPLOYMENT HOTEL STAY E 6/26/2024 1,782.15 000828
I-RT 05.29.24 LEADERSHIP TRAINING LUNCH E 6/26/2024 38.22 000828
I-SACC 05.21.24 SANGER CHAMBER LUNCHEON E 6/26/2024 15.00 000828
I-SACC 05.22.24 SANGER CHAMBER LUNCHEON E 6/26/2024 15.00 000828
I-SBTX 05.07.24 STATE BAR TX DUES HCOLEMAN E 6/26/2024 410.00 000828
I-SC 05.22.24 SIGNATURE COINS E 6/26/2024 754.00 000828
I-SENDINBLUE 5.5.24 SENDINBLUE SUB DGREEN E 6/26/2024 25.00 000828
I-SWEENEY 05.24.24 FUEL TANK FILLER DOOR E 6/26/2024 80.11 000828
I-TDCAA 05.30.24 PREDICATES BOOK 2024 COLEMAN E 6/26/2024 47.89 000828
I-TDCAA 05/30/24 TRNSPRT CRIME BK 2024 COLEMAN E 6/26/2024 54.38 000828
I-TEDC 05.22.24 TEDC CTED APPLICATION FEE E 6/26/2024 150.00 000828
I-TEEX 05.24.24 TX A&M ENGINEERING SBRADSHAW E 6/26/2024 920.00 000828
I-TML 05.08.24 CGFO EXAM DSTANFORD E 6/26/2024 150.00 000828
I-TPCA 05.23.24 TPCA MEMBERSHIP JLEWIS E 6/26/2024 50.00 000828
I-TR 05.24.24 WEST LAW PUBLISHING COLEMAN E 6/26/2024 240.45 000828
I-TRW 05.16.24 FICTION/NONFICTION BOOKS E 6/26/2024 61.64 000828
I-TWUA 05.30.24 RESILIENCY OVERVIEW RWELBORN E 6/26/2024 60.00 000828
I-TXOAG 05.15.24 TX AG OPINION FILING E 6/26/2024 7.50 000828
I-TXOAG 05/15/24 TX AG OPINION FILING E 6/26/2024 5.00 000828
I-TYLER 05.22.24 G/L TRAINING SYEATTS E 6/26/2024 725.00 000828
I-UC 05.13.24 EMP APPRECIATION ICE CREAM E 6/26/2024 456.68 000828
I-UC 05.14.24 CONES WITH COPS E 6/26/2024 459.61 000828
I-USPS 05.21.24 8.5X12 MAILER/SHIPPING E 6/26/2024 14.68 000828
I-WM 05.04.24 DISH SOAP E 6/26/2024 4.94 000828
I-ZOOM 05.24.24 ZOOM SUBSCRIPTION EDC E 6/26/2024 115.99 000828
I-ZOOM 05.28.24 ZOOM MONTHLY SUB E 6/26/2024 17.05 000828
I-ZOOM 05/24/24 ZOOM MONTHLY SUB E 6/26/2024 130.85 000828
I-ZORO 05.06.24 TABLET CHARGING CART E 6/26/2024 283.99 000828
I-ZORO 05.09.24 OUTDOOR BULLETIN BOARD E 6/26/2024 365.59 000828 16,097.03
404
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 7
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
38520 AMERICAN GOLF CARS
I-INV54178 GOLF CARTS FF 2024 E 6/26/2024 1,659.00 000829 1,659.00
25610 AUSTIN LANE TECHNOLOGIES, INC
I-201550 NETWORK MAINTENANCE MAY 24 V 5/07/2024 11,239.25 085541 11,239.25
25610 AUSTIN LANE TECHNOLOGIES, INC
M-CHECK AUSTIN LANE TECHNOLOGIESUNPOST V 6/17/2024 085541 11,239.25CR
27460 CHINOOK MEDICAL GEAR, INC.
I-0190824-IN 20X FT WORTH MED LEG RIG W 7.5 V 5/21/2024 2,511.70 085650 2,511.70
27460 CHINOOK MEDICAL GEAR, INC.
M-CHECK CHINOOK MEDICAL GEAR, INUNPOST V 6/24/2024 085650 2,511.70CR
37370 AQUA METRIC SALES COMPANY
I-INV0101696 WATER/ELECTRIC METER SYST R 6/05/2024 75,241.89 085753
I-INV0101727 WATER/ELECTRIC METER SYST R 6/05/2024 15,142.86 085753 90,384.75
26350 C & G ELECTRIC, INC
I-43655 CNTCTR/SWTCH/BRKR WELL 6 R 6/05/2024 1,451.33 085754 1,451.33
17820 C & K PAINT & BODY
I-05/28/2024 CITY TRUCK REPAIR R 6/05/2024 6,069.00 085755 6,069.00
40570 CARTWRIGHT, ALAN J
I-PER DIEM 05.27.24 PER DIEM 05/27-31/24 R 6/05/2024 200.00 085756 200.00
28810 CLIFFORD POWER SYSTEM, INC
I-JC1006661 GENERATORS R 6/05/2024 94,003.00 085757 94,003.00
08880 COOPER'S COPIES
I-38002 PD BUSINESS CARD/GRAPHIC SETUP R 6/05/2024 198.00 085758 198.00
22740 DENTON COUNTY
I-06/01/2024 JUN 24 911 DISPATCH AGRMT R 6/05/2024 6,735.00 085759 6,735.00
40580 DFND TECHNOLOGIES INC
I-20030 34 TSHIRTS FOR FD MEMBERS R 6/05/2024 1,304.00 085760 1,304.00
35470 DURAN PHOTOGRAPHY
I-2096 266 EXPRESS PODCAST R 6/05/2024 400.00 085761
I-2108 CM & MAYOR VIDEOS 23-24 R 6/05/2024 550.00 085761
I-2109 266 EXPRESS PODCAST R 6/05/2024 400.00 085761
I-2110 CM & MAYOR VIDEOS 23-24 R 6/05/2024 475.00 085761 1,825.00
405
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 8
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
34670 FREEDOM COMMERCIAL SERVICES, L
I-2024-3230 MOW/TRIM 103 HILLCREST R 6/05/2024 85.00 085762
I-2024-3324 REMOVE LIMBS 101 HILLCREST DR R 6/05/2024 304.00 085762
I-2024-3325 MOW/TRIM 800 BLK S 5TH ST R 6/05/2024 90.00 085762 479.00
38450 FREEMAN IRRIGATION
I-86 REPLACE ROTORS/NOZZLE/PIPE R 6/05/2024 2,802.00 085763 2,802.00
18790 FUELMAN
I-NP66559626 FUEL 05/27/24 - 06/02/24 R 6/05/2024 2,993.54 085764 2,993.54
07350 GENTLE'S OIL AND TIRE
I-52224-10 FLAT TIRE UN10 R 6/05/2024 15.00 085765
I-52224-17 8QT OIL & FILTER UN17 R 6/05/2024 77.00 085765
I-52224-C 8QT OIL & FILTER UN2401 R 6/05/2024 77.00 085765 169.00
37790 LEWIS, JUSTIN P
I-REIMBURSE 04.28.24 FBI LEEDA CONF REIMBURSEMENT R 6/05/2024 425.00 085766 425.00
04140 MOTOROLA SOLUTIONS
I-8281893368 APX 8500 ALL BAND MP R 6/05/2024 7,203.79 085767 7,203.79
08690 O'REILLY AUTO PARTS
I-1959-158243 WIPER BLADES R 6/05/2024 9.00 085768 9.00
02970 OFFICE DEPOT
I-367142998001 THRML PAPER/CUTLERY/COFFEE R 6/05/2024 64.72 085769
I-367143554001 CUPS R 6/05/2024 1.99 085769 66.71
40560 PAUL'S TWO-WAY RADIO REPAIR
I-3251 CLEAN/REALIGN/RETEST/VIBRT/MIC R 6/05/2024 324.00 085770 324.00
14980 POLYDYNE, INC.
I-1834200 3X 450 LBS CLARIFLOC R 6/05/2024 2,362.50 085771 2,362.50
33640 PRECISION PUMP SYSTEMS
I-60003859 8" 150# X 24" SPOOL PIECE R 6/05/2024 2,995.00 085772 2,995.00
37890 PRUETT, STEVEN T
I-PER DIEM 05.27.24 PER DIEM 05/27-31/2024 R 6/05/2024 200.00 085773 200.00
12820 RICOH USA, INC
I-5069214273 SRVC CONTRACT APR 2024 R 6/05/2024 451.00 085774 451.00
406
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 9
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
32870 SAM'S CLUB/SYNCHRONY BANK
I-05.21.2024 HYDRATION DRINKS R 6/05/2024 108.56 085775 108.56
25020 SANGER HARDWARE
I-3517 LED T12 BULBS R 6/05/2024 163.90 085776
I-3545 LOCK BIKE SHACK ADJ R 6/05/2024 12.99 085776
I-3549 WTRPRF BOOT R 6/05/2024 28.99 085776
I-3566 TRUFUEL/BAR & CHAIN OIL R 6/05/2024 177.93 085776 383.81
18620 STERICYCLE
I-8007180789 MEDICAL WASTE R 6/05/2024 265.15 085777 265.15
02690 TECHLINE, INC.
I-1575565-00 PHOTO CELLS R 6/05/2024 593.00 085778 593.00
31750 UNDERWOOD'S HEATING & AIR
I-40386043 REPLACE BURNT WIRE 309 BOLIVAR R 6/05/2024 85.00 085779 85.00
1 DAVIS, TAB
I-000202406030166 US REFUND R 6/05/2024 168.16 085780 168.16
1 FKHN SFR PROPCO K LP
I-000202406030168 US REFUND R 6/05/2024 6.02 085781 6.02
1 IMPRESSION HOMES
I-000202406030177 US REFUND R 6/05/2024 581.25 085782 581.25
1 IMPRESSION HOMES
I-000202406030178 US REFUND R 6/05/2024 503.56 085783 503.56
1 KUMAR, MAINALI
I-000202406030169 US REFUND R 6/05/2024 17.13 085784 17.13
1 LEDBETTER, JAMES
I-000202406030174 US REFUND R 6/05/2024 66.33 085785 66.33
1 LILLIAN CUSTOM HOMES
I-000202406030171 US REFUND R 6/05/2024 564.39 085786 564.39
1 LILLIAN CUSTOM HOMES
I-000202406030172 US REFUND R 6/05/2024 551.42 085787 551.42
1 RS DALLAS OWNER, L.P
I-000202406030176 US REFUND R 6/05/2024 13.95 085788 13.95
407
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 10
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
1 TERRELL, ROBERT
I-000202406030173 US REFUND R 6/05/2024 24.91 085789 24.91
1 TING, PEI-WEN
I-000202406030170 US REFUND R 6/05/2024 14.17 085790 14.17
1 TUFF POWDER COATING
I-000202406030175 US REFUND R 6/05/2024 21.65 085791 21.65
1 ULTRA HOMES
I-000202406030179 US REFUND R 6/05/2024 576.87 085792 576.87
1 ULTRA HOMES
I-000202406030180 US REFUND R 6/05/2024 572.55 085793 572.55
1 ULTRA HOMES
I-000202406030181 US REFUND R 6/05/2024 579.75 085794 579.75
1 WAY, CHELSEY
I-000202406030167 US REFUND R 6/05/2024 26.79 085795 26.79
14470 UNITED WAY
I-UN PY 06.14.24 DONATIONS R 6/14/2024 5.00 085796 5.00
15830 SANGER EDUCATION FOUNDATION IN
I-SGFPY 06.14.24 FOUNDATION-ISD R 6/14/2024 2.50 085797 2.50
33300 HSA BANK
I-HSAPY 06.14.24 HSA R 6/14/2024 1,487.42 085798 1,487.42
37370 AQUA METRIC SALES COMPANY
I-INV0101858 WATER/ELECTRIC METER SYST R 6/12/2024 22,037.95 085799 22,037.95
00420 BOUND TREE MEDICAL, LLC
I-85359262 EPINEPHRINE R 6/12/2024 124.94 085800
I-85359263 EMS SUPPLIES R 6/12/2024 256.20 085800 381.14
35240 COLEMAN, HUGH
I-REIMBURSE 05.31.24 PARKING 05/29-30/2024 R 6/12/2024 88.00 085801 88.00
00800 COSERV ELECTRIC
I-MAY 2024 MAY 24 ELECTRIC R 6/12/2024 4,698.30 085802 4,698.30
408
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 11
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
25730 DATAPROSE, LLC
I-DP2402370 MAY 2024 LATE/STMT/OTHER R 6/12/2024 5,018.87 085803 5,018.87
08460 DELL COMPUTERS, LLP
I-10749968248 LAPTOP FOR ZAC CLAYTON R 6/12/2024 1,466.40 085804 1,466.40
34680 EHV SOLUTIONS, LLC.
I-2908 METER SET FOR AUTOZONE R 6/12/2024 1,777.00 085805 1,777.00
34360 ENVIRONMENTAL MONITORING LABOR
I-24050106 EFFLUENT/INFLUENT/TRIP CHARGE R 6/12/2024 864.00 085806 864.00
36340 FAMILY FIRST AUTO CARE
I-6824 LIGHTS INOP/DOOR HANDLE R 6/12/2024 222.05 085807 222.05
18790 FUELMAN
I-NP66601546 FUEL 06/03/24 - 06/09/24 R 6/12/2024 2,586.26 085808 2,586.26
01070 GALLS INC.
I-027883196 RAINCOAT/HEAT XFER TREVINO R 6/12/2024 162.22 085809 162.22
07350 GENTLE'S OIL AND TIRE
I-52424-16 MOUNT/BALANCE/DISPOSE UN16 R 6/12/2024 38.00 085810
I-53124-07 OIL CHANGE UN07 R 6/12/2024 77.00 085810
I-6324-06 OIL CHANGE/MOUNT/BALANCE UN6 R 6/12/2024 115.00 085810
I-6424-09 OIL CHANGE/AIR FILTER UN09 R 6/12/2024 91.50 085810 321.50
29620 GOODYEAR COMMERCIAL TIRE
I-233-1026861 2X GY 265/60R17 EAGLE RSA R 6/12/2024 230.00 085811 230.00
36030 HUNSUCKER LEGAL GROUP, PLLC
I-052024 PRE-TRIAL HEARING 05.20.24 R 6/12/2024 500.00 085812 500.00
37150 INSTANT INSPECTOR
I-4276 HEALTH INSPECTION VILLA GRANDE R 6/12/2024 125.00 085813 125.00
32640 LLOYD GOSSELINK ROCHELLE & TOW
I-97550579 BALLFIELD PERMITTING 04/30/24 R 6/12/2024 829.00 085814
I-97550580 SOLAR PERMITTING 04/30/2024 R 6/12/2024 5,944.00 085814 6,773.00
40010 MCDORMAN SIGNS & ADVERTISING I
I-5647 DECALS FOR JET TRUCK R 6/12/2024 250.00 085815 250.00
409
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 12
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
40520 NATIONAL WHOLESALE SUPPLY, INC
I-S4972831.001 BALL VALVE/BRASS NIPPLES R 6/12/2024 250.37 085816 250.37
36990 NORTEX COMMUNICATIONS COMPANY
I-10901502 INTERNET & PHONE JUN 24 R 6/12/2024 7,904.90 085817 7,904.90
08690 O'REILLY AUTO PARTS
I-1959-158370 CLEANER/INVSGLASS R 6/12/2024 30.97 085818
I-1959-158459 RCVR BUSHING/CORDS/CABLES R 6/12/2024 44.98 085818
I-1959-158604 CARB CLNR/CNTRL KNOB R 6/12/2024 36.27 085818 112.22
13825 PLAYAWAY PRODUCTS LLC
I-463336 20 PLAYAWAY AUDIOBOOKS R 6/12/2024 333.70 085819 333.70
33640 PRECISION PUMP SYSTEMS
I-60004019 LAKE RIDGE LS SRVC REPAIR R 6/12/2024 575.00 085820 575.00
37620 RANDY'S OF SANGER, LLC.
I-5255 CEL EVALUATION UN16 R 6/12/2024 120.00 085821
I-5256 CHRG SYST EVAL/REPL BATT UN14 R 6/12/2024 132.00 085821 252.00
31880 RANDY'S TOWING AND RECOVERY SE
I-24-09112 TOW 50-0107 R 6/12/2024 140.00 085822 140.00
36840 REPUBLIC SERVICES #615
I-0615-002039926 BRUSH COLLECTION SRVCS R 6/12/2024 6,670.29 085823 6,670.29
36840 REPUBLIC SERVICES #615
I-0615-002040223 30YD BAR SCREEN RECONCILIATION R 6/12/2024 2,848.11 085824 2,848.11
12820 RICOH USA, INC
I-108308279 EQPMNT LSE 06/12/24 - 07/11/24 R 6/12/2024 914.00 085825
I-1100578234 LATE CHARGE - APR 2024 R 6/12/2024 22.55 085825 936.55
25020 SANGER HARDWARE
I-3489 BUSHING R 6/12/2024 2.59 085826
I-3586 PLUNGER R 6/12/2024 13.99 085826
I-3592 MARKING PAINT R 6/12/2024 19.98 085826 36.56
02690 TECHLINE, INC.
I-1575705-00 CONNECTORS/COVER SLEEVE R 6/12/2024 172.00 085827 172.00
1 TGC CONSTRUCTION
I-REISSUE 78007 REISSUE CHECK R 6/12/2024 576.04 085828 576.04
410
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 13
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
23040 TRAVIS MONTGOMERY
I-176472 CARPET CLEANING @ 201 BOLIVAR R 6/12/2024 233.00 085829 233.00
36420 TREE SMITH, LLC
I-3781 TAG/MAP/INVENTORY PARK TREES R 6/12/2024 300.00 085830 300.00
34220 UNIFIRST CORPORATION
I-2900092732 MATS - CITY HALL R 6/12/2024 17.36 085831
I-2900092734 UNIFORMS R 6/12/2024 30.84 085831
I-2900092735 UNIFORMS R 6/12/2024 20.72 085831
I-2900092736 UNIFORMS R 6/12/2024 18.42 085831
I-2900092737 MATS - P.W. R 6/12/2024 11.81 085831 99.15
11430 USABLUEBOOK
I-INV00369614 LATEX GLOVES/FILTER/BUFFER PKS R 6/12/2024 624.37 085832 624.37
1 SKYCLOVER HOLDINGS L
I-000202406110182 US REFUND R 6/12/2024 29.16 085833 29.16
28710 AFFORD IT TIRES SANGER LLC
I-0001939 4X 235-85-16 TIRES VAC TRLR R 6/18/2024 880.00 085834
I-0001940 235-80-16 TIRE MINI EX TRLR R 6/18/2024 220.00 085834 1,100.00
33900 APSCO, INC
I-S1440773.001 AMR LIDS FOR DFW36C R 6/18/2024 6,577.50 085835
I-S1450049.002 PLASTIC MTR BOX LIDS R 6/18/2024 2,425.68 085835
I-S1450623.001 2" GATE VALVE R 6/18/2024 898.12 085835 9,901.30
02460 AT&T MOBILITY
I-06152024 CELL PHONE 05/08/24 - 06/07/24 R 6/18/2024 2,199.26 085836 2,199.26
01550 ATMOS ENERGY
I-06/12/24 GAS 05/02/24 - 06/03/24 R 6/18/2024 952.64 085837 952.64
25610 AUSTIN LANE TECHNOLOGIES, INC
I-201550 NETWORK MAINTENANCE MAY 24 R 6/18/2024 Reissue 085838
I-201625 NETWORK MAINTENANCE JUN 24 R 6/18/2024 11,239.25 085838 22,478.50
40330 BELLAMY, DAVID M
I-02676 BELLAMY BROTHERS PERFORM R 6/18/2024 8,750.00 085839 8,750.00
33050 BLUE MOON SPORTSWEAR INC
I-82023 UNIFORM SHIRTS R 6/18/2024 165.00 085840
I-82024 UNIFORM SHIRTS R 6/18/2024 456.89 085840 621.89
411
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 14
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
40110 BOUNCE N MORE, LLC
I-57769 B RIDES FREEDOM FEST 2024 R 6/18/2024 9,925.05 085841 9,925.05
00420 BOUND TREE MEDICAL, LLC
I-85366447 EMS SUPPLIES R 6/18/2024 370.17 085842
I-85366448 TRIAGE RIBBON DISPENSOR R 6/18/2024 291.98 085842
I-85370238 EXTRICATION COLLAR R 6/18/2024 20.00 085842 682.15
23880 BUREAU VERITAS NORTH AMERICA,
I-RI 24023192 BACK-UP INSPECTIONS R 6/18/2024 1,163.44 085843
I-RI 24023193 COMMERCIAL ALTER REVIEW R 6/18/2024 1,263.59 085843
I-RI 24023194 FIRE PKG SANGER HS R 6/18/2024 17,679.50 085843
I-RI 24023195 FIRE REVIEW 1660 W CHAPMAN R 6/18/2024 300.00 085843
I-RI 24023196 NEW REVIEW 160 CREEKSIDE R 6/18/2024 150.00 085843
I-RI 24023197 FIRE INSPECT 1019 S STEMMONS R 6/18/2024 250.00 085843
I-RI 24023198 FIRE REVIEW TOM THUMB R 6/18/2024 250.00 085843
I-RI 24023199 FIRE REVIEW 807 3RD ST R 6/18/2024 250.00 085843
I-RI 24023200 PLAN REVIEW 807 3RD ST R 6/18/2024 1,448.59 085843 22,755.12
26350 C & G ELECTRIC, INC
I-43770 WIRE-IN BOOSTER PUMP ACKER ST R 6/18/2024 150.00 085844 150.00
17820 C & K PAINT & BODY
I-05-28-24 CITY TRUCK REPAIR SPLMNT R 6/18/2024 1,148.91 085845
I-5-28-24 CITY TRUCK REPAIR SPLMNT R 6/18/2024 2,656.93 085845 3,805.84
08880 COOPER'S COPIES
I-38160 200 GARAGE SALE SIGNS R 6/18/2024 670.00 085846 670.00
23620 COTE'S MECHANICAL
I-30380 ICE MACHINE RENTAL JUN 2024 R 6/18/2024 626.00 085847 626.00
28180 D&D COMMERCIAL LANDSCAPE MANAG
I-36008 2024 MOWING SEASON R 6/18/2024 11,535.70 085848 11,535.70
00740 DCAD
I-10143 2024 DCAD LOCAL SUPPORT R 6/18/2024 14,640.58 085849 14,640.58
15580 DENTON COUNTY ELECTIONS
I-2024-05-04 MAY 24 JOINT ELECTION AGRMT R 6/18/2024 8,177.26 085850 8,177.26
38550 EXTREME SOUND PRODUCTION
I-6/30/2024 B STAGE/LIGHT/SOUND FF 2024 R 6/18/2024 5,100.00 085851 5,100.00
412
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 15
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
31340 FIRST CHECK APPLICANT SCREENIN
I-24359 1X BACKGROUND CHECK R 6/18/2024 22.50 085852 22.50
37800 FRONTLINE PUBLIC SAFETY SOLUTI
I-FL69308 SOFTWARE - COMPLIMENT/COMPLAIN R 6/18/2024 1,575.00 085853 1,575.00
18790 FUELMAN
I-NP66631261 FUEL 06/10/24 - 06/16/24 R 6/18/2024 3,503.25 085854 3,503.25
28820 GLENN POLK AUTOPLEX INC
I-8259C MOLDING R 6/18/2024 59.42 085855
I-DOCS553562 REPLC WTR PMP R671 R 6/18/2024 1,879.29 085855 1,938.71
29620 GOODYEAR COMMERCIAL TIRE
I-233-1026888 2X 235/50R18 EAGLE RSA R 6/18/2024 302.00 085856 302.00
39320 JORDAN SHEPPARD
I-06.29.2024 FREEDOM FEST 24 PERFORMER R 6/18/2024 3,000.00 085857 3,000.00
25060 LEMONS PUBLICATIONS INC
I-11882 FULL PG AD 5 WKS - MAY 2024 R 6/18/2024 750.00 085858 750.00
40060 MHS PLANNING & DESIGN, LLC
I-0241086 RENDER NEW DOWNTOWN PARK R 6/18/2024 10,571.66 085859 10,571.66
38510 NORTH TEXAS FIVE STAR EVENTS,
I-229229714 PORTA POTTIES FOR FF R 6/18/2024 1,606.50 085860 1,606.50
08690 O'REILLY AUTO PARTS
I-1959-1545758 BLB GRS/PAPER/CAPSULE R 6/18/2024 21.31 085861
I-1959-154699 HD NOZZLE/CAR WASH SOAP R 6/18/2024 18.98 085861
I-1959-154761 TIRE SHINE R 6/18/2024 11.98 085861 52.27
36840 REPUBLIC SERVICES #615
I-0615-002040222 MAY 24 20 CU YD SLUDGE REMOVAL R 6/18/2024 8,855.63 085862 8,855.63
36840 REPUBLIC SERVICES #615
I-0615-002044906 SOLID WASTE APRIL 2024 R 6/18/2024 91,119.39 085863 91,119.39
12820 RICOH USA, INC
I-5069556159 SRVC CONTRACT JUN 2024 R 6/18/2024 451.00 085864 451.00
28050 SANGER LIONS CLUB
I-COS-2425 JHENDERSON 7/2024 - 6/2025 R 6/18/2024 300.00 085865 300.00
413
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 16
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
16240 SCHAD & PULTE
I-153395 ACETYLENE/OXYGEN CYLINDERS R 6/18/2024 32.00 085866
I-153397 OXYGEN R 6/18/2024 8.00 085866 40.00
38480 SSCW CORPORATE OFFICE LLC
I-SANG52024 CAR WASHES MAY 2024 R 6/18/2024 104.00 085867 104.00
02690 TECHLINE, INC.
I-1575705-01 COVER SLEEVE D DIE R 6/18/2024 85.00 085868 85.00
40510 TEXAS EMERGENCY SERVICES RETIR
I-16710-A ADMIN FEE PER TAC 310.9 R 6/18/2024 100.00 085869 100.00
05350 TEXAS EXCAVATION SAFETY SYST
I-24-08512 MESSAGE FEES MAY 2024 R 6/18/2024 195.50 085870 195.50
37730 THE ANTERO GROUP, LLC.
I-SAN-2201-2405 REWRITE/UPDATE ZONING R 6/18/2024 138.75 085871
I-SAN-2301-2405 HOUSING STUDY R 6/18/2024 2,437.50 085871 2,576.25
40490 THE PLAYWELL GROUP, INC.
I-23998 FOUNTAIN WALL MOUNT R 6/18/2024 8,581.22 085872 8,581.22
19260 TYLER TECHNOLOGIES
I-025-465780 UB ONLINE JUNE 2024 R 6/18/2024 110.00 085873 110.00
31750 UNDERWOOD'S HEATING & AIR
I-40462843 MAINTENANCE AGRMT SYSTEM CHK R 6/18/2024 715.50 085874
I-40514123 INSTL CPCTR/R22 102 BOLIVAR R 6/18/2024 253.47 085874
I-40515890 INSTALL CAPACITOR 200 ELM ST R 6/18/2024 108.47 085874
I-40517804 INSTALL CAPACITOR 501 BOLIVAR R 6/18/2024 29.73 085874
I-40518428 INSTALL CAPACITOR/R410A CHURCH R 6/18/2024 140.97 085874
I-40519555 INSTALL CAPACITOR 202 RAILROAD R 6/18/2024 216.94 085874 1,465.08
34220 UNIFIRST CORPORATION
I-2900093615 MATS - CITY HALL R 6/18/2024 17.36 085875
I-2900093617 UNIFORMS R 6/18/2024 30.84 085875
I-2900093618 UNIFORMS R 6/18/2024 20.72 085875
I-2900093619 UNIFORMS R 6/18/2024 18.42 085875
I-2900093620 MATS - P.W. R 6/18/2024 11.81 085875 99.15
38160 WILSON MCCLAIN PLUMBING
I-1180480 RESEAL TOILET 201 BOLIVAR R 6/18/2024 145.00 085876
I-1181580 INSTALL PRV ON BACKFLOW PORTER R 6/18/2024 1,039.50 085876
I-1181611 REPLC CRTRDG 403 N 7TH R 6/18/2024 351.85 085876 1,536.35
414
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 17
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
37900 WORKQUEST
I-PINV0255106 TOXICOLOGY/BAC DRUG TST KIT R 6/18/2024 237.00 085877 237.00
03860 ZIMMERER KUBOTA & EQUIP., INC.
I-DEN-3059515 CHAINSAW PARTS/MOTOMIX R 6/18/2024 233.00 085878 233.00
1 ABRAHAM, JAMES
I-000202406180188 US REFUND R 6/18/2024 228.78 085879 228.78
1 BLOOMFIELD HOMES
I-000202406180201 US REFUND R 6/18/2024 511.15 085880 511.15
1 BOHANNON, RICKEY
I-000202406180189 US REFUND R 6/18/2024 77.89 085881 77.89
1 CL MANAGMENT
I-000202406180190 US REFUND R 6/18/2024 37.33 085882 37.33
1 DE LA CRUZ, GETZIEL
I-000202406180183 US REFUND R 6/18/2024 16.00 085883 16.00
1 DENTX PROPERTIES INC
I-000202406180185 US REFUND R 6/18/2024 261.33 085884 261.33
1 GARZA, ERIC
I-000202406180195 US REFUND R 6/18/2024 223.30 085885 223.30
1 IMPRESSION HOMES
I-000202406180196 US REFUND R 6/18/2024 542.53 085886 542.53
1 IMPRESSION HOMES
I-000202406180198 US REFUND R 6/18/2024 503.41 085887 503.41
1 KNIGHT, NASH R
I-000202406180187 US REFUND R 6/18/2024 20.02 085888 20.02
1 LAUNIUS, ALEXANDRA L
I-000202406180193 US REFUND R 6/18/2024 100.56 085889 100.56
1 REED, MARIANNE
I-000202406180194 US REFUND R 6/18/2024 253.42 085890 253.42
1 SHOEMAKE, TERESA F
I-000202406180186 US REFUND R 6/18/2024 131.37 085891 131.37
415
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 18
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
1 SPECTRA HOMES LLC
I-000202406180184 US REFUND R 6/18/2024 219.52 085892 219.52
1 TGC CUSTOM HOMES
I-000202406180197 US REFUND R 6/18/2024 562.03 085893 562.03
1 TGC CUSTOM HOMES, LL
I-000202406180200 US REFUND R 6/18/2024 592.80 085894 592.80
1 US ULTRA HOMES, LLC
I-000202406180199 US REFUND R 6/18/2024 588.00 085895 588.00
1 VANTASSEL PROCTOR
I-000202406180192 US REFUND R 6/18/2024 1,447.59 085896 1,447.59
1 WHITFIELD FM 202 LLC
I-000202406180191 US REFUND R 6/18/2024 34.64 085897 34.64
14470 UNITED WAY
I-UN PY20240628 DONATIONS R 6/28/2024 5.00 085898 5.00
15830 SANGER EDUCATION FOUNDATION IN
I-SGFPY20240628 FOUNDATION-ISD R 6/28/2024 2.50 085899 2.50
33300 HSA BANK
I-HSAPY20240628 HSA R 6/28/2024 1,487.42 085900 1,487.42
09600 AFLAC
C-340180 AFLAC ROUNDING R 6/26/2024 0.03CR 085901
I-AFKPY 06.14.24 INSURANCE R 6/26/2024 220.33 085901
I-AFKPY20240628 INSURANCE R 6/26/2024 220.33 085901
I-AFLPY 06.14.24 INSURANCE R 6/26/2024 625.01 085901
I-AFLPY20240628 INSURANCE R 6/26/2024 625.01 085901 1,690.65
00420 BOUND TREE MEDICAL, LLC
I-85375468 EMS SUPPLIES R 6/26/2024 154.77 085902 154.77
20410 CARE NOW CORPORATE
I-CN3096-4190804 PRE EMP DRUG SCREEN R 6/26/2024 50.00 085903 50.00
27460 CHINOOK MEDICAL GEAR, INC.
I-0190824-IN 20X FT WORTH MED LEG RIG W 7.5 R 6/26/2024 Reissue 085904 2,511.70
416
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 19
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
39710 CLARKADAMSON, LLC
I-0010 ANNUAL CONSULTING FEE R 6/26/2024 2,375.00 085905 2,375.00
33210 DEARBORN LIFE INSURANCE COMPAN
I-MAY 2024 MAY 2024 LTD R 6/26/2024 1,114.33 085906 1,114.33
04630 DEPT OF STATE HEALTH SERVICES
I-06/03/2024 TESTING - DRINKING WATER R 6/26/2024 366.44 085907 366.44
35470 DURAN PHOTOGRAPHY
I-2115 PHOTOGRAPHY - PROTECTORS TEA R 6/26/2024 300.00 085908
I-2116 CM & MAYOR VIDEOS 23-24 R 6/26/2024 550.00 085908 850.00
36340 FAMILY FIRST AUTO CARE
I-6841 STATE INSPECTION LPKXW0081 R 6/26/2024 25.50 085909 25.50
18790 FUELMAN
I-NP66652982 FUEL 06/17/24 - 06/23/24 R 6/26/2024 2,742.92 085910 2,742.92
08210 KWIK KAR
I-8101-4179 OIL CHANGE - BRUSH 671 R 6/26/2024 117.96 085911 117.96
36610 LEWIS, JACOB
I-REIMBURSE 06.20.24 TCFP CERTIFICATION R 6/26/2024 87.17 085912 87.17
32430 MODERN LEASING INC. OF IOWA
I-59131879 MEDICAL VENDING MACHINE JUL 24 R 6/26/2024 348.42 085913 348.42
40290 MUTINA, JONATHAN M
I-PER DIEM 06.17.24 PER DIEM 06/17-20/2024 R 6/26/2024 100.00 085914 100.00
02970 OFFICE DEPOT
C-366206274001 CHAIR RETURN TCHEEK R 6/26/2024 549.99CR 085915
I-364574822001 BOX/TISSUE R 6/26/2024 37.20 085915
I-366901255001 SELF-INKING DATER R 6/26/2024 8.13 085915
I-368956710001 OFFICE DESK KMYERS R 6/26/2024 661.39 085915
I-368958350001 OFFICE CHAIR KMYERS R 6/26/2024 212.75 085915
I-369008914001 X-9 COPY PAPER/SELF-INK DATER R 6/26/2024 62.69 085915
I-370042813001 PLATES/BOWLS R 6/26/2024 16.01 085915
I-370422586001 PLATES/CUPS/LIDS/CRMR/PAPER R 6/26/2024 62.58 085915 510.76
33470 PEPPER BELLY BBQ
I-6/21/24 LUNCH - FREEDOM FEST R 6/26/2024 900.00 085916 900.00
417
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 20
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
37890 PRUETT, STEVEN T
I-PER DIEM 06.24.24 PER DIEM 06/24-28/2024 R 6/26/2024 125.00 085917 125.00
38420 RICHMOND, HUBBEL
I-REIMBURSE 06.06.24 NEW PATCHES SEWN ON UNIFORM R 6/26/2024 33.62 085918 33.62
1 SABRINA WEST
I-CLAIM 06.10.24 DAMAGED TIRE R 6/26/2024 673.21 085919 673.21
16240 SCHAD & PULTE
I-22468 OXYGEN CYLINDERS R 6/26/2024 23.00 085920 23.00
34220 UNIFIRST CORPORATION
I-2900094657 MATS - CITY HALL R 6/26/2024 17.36 085921
I-2900094659 UNIFORMS R 6/26/2024 30.84 085921
I-2900094660 UNIFORMS R 6/26/2024 20.72 085921
I-2900094661 UNIFORMS R 6/26/2024 18.42 085921
I-2900094662 MATS - P.W. R 6/26/2024 11.81 085921 99.15
40610 WALLENBERG, WILLIE M
I-PER DIEM 06.17.24 PER DIEM 06/17-18/2024 R 6/26/2024 50.00 085922 50.00
09550 WATER TECH, INC.
I-144104 CHLORINE CYLINDERS R 6/26/2024 2,460.00 085923 2,460.00
10820 WILDFIRE TRUCK & EQUIP
I-48269 LIGHTS FOR WTR TRK 50-5800 R 6/26/2024 2,035.00 085924 2,035.00
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 172 576,487.06 0.00 590,238.01
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 7 306,396.83 0.00 306,396.83
EFT: 26 566,546.02 0.00 566,546.02
NON CHECKS: 1 0.00 0.00 0.00
VOID CHECKS: 2 VOID DEBITS 13,750.95
VOID CREDITS 13,750.95CR 0.00 0.00
TOTAL ERRORS: 0
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: POOL TOTALS: 208 1,463,180.86 0.00 1,463,180.86
BANK: POOL TOTALS: 208 1,463,180.86 0.00 1,463,180.86
REPORT TOTALS: 211 1,543,573.71 0.00 1,543,573.71
418
Item 12.
7/01/2024 4:00 PM A/P HISTORY CHECK REPORT PAGE: 21
SELECTION CRITERIA
------------------------------------------------------------------------------------------------------------------------------------
VENDOR SET: 99-AP VENDOR SET
VENDOR: ALL
BANK CODES: All
FUNDS: All
------------------------------------------------------------------------------------------------------------------------------------
CHECK SELECTION
CHECK RANGE: 000000 THRU 999999
DATE RANGE: 6/01/2024 THRU 6/30/2024
CHECK AMOUNT RANGE: 0.00 THRU 999,999,999.99
INCLUDE ALL VOIDS: YES
------------------------------------------------------------------------------------------------------------------------------------
PRINT OPTIONS
SEQUENCE: CHECK NUMBER
PRINT TRANSACTIONS: YES
PRINT G/L: NO
UNPOSTED ONLY: NO
EXCLUDE UNPOSTED: NO
MANUAL ONLY: NO
STUB COMMENTS: NO
REPORT FOOTER: NO
CHECK STATUS: NO
PRINT STATUS: * - All
------------------------------------------------------------------------------------------------------------------------------------
419
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 1
VENDOR SET: 99 City of Sanger
BANK: * ALL BANKS
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
C-CHECK VOID CHECK V 7/02/2024 085957
C-CHECK VOID CHECK V 7/29/2024 086116
C-CHECK VOID CHECK V 7/29/2024 086141
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 0 0.00 0.00 0.00
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 0 0.00 0.00 0.00
EFT: 0 0.00 0.00 0.00
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 3 VOID DEBITS 0.00
VOID CREDITS 0.00 0.00 0.00
TOTAL ERRORS: 0
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: * TOTALS: 3 0.00 0.00 0.00
BANK: * TOTALS: 3 0.00 0.00 0.00
420
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 2
VENDOR SET: 99 City of Sanger
BANK: EMP B EMPLOYEE BENEFIT FUND
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
13080 BLUE CROSS BLUE SHIELD OF TEXA
I-COBRA 07.2024 COBRA JULY 2024 R 7/02/2024 716.60 000807
I-JULY 2024 JUL 24 HEALTH/DENTAL PREMIUM R 7/02/2024 74,546.74 000807 75,263.34
33210 DEARBORN LIFE INSURANCE COMPAN
I-6.01.24-6.30.24 VISION/LIFE/ADD/VOL/STD JUN 24 R 7/02/2024 3,705.70 000808 3,705.70
10610 LEADERSLIFE INS. COMPANY
I-150826 LEADERSLIFE INSURANCE JUL 24 R 7/23/2024 73.66 000809 73.66
33210 DEARBORN LIFE INSURANCE COMPAN
I-7.01.24-7.31.24 VISION/LIDE/ADD/VOL/STD JUL 24 R 7/29/2024 3,709.02 000810 3,709.02
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 4 82,751.72 0.00 82,751.72
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 0 0.00 0.00 0.00
EFT: 0 0.00 0.00 0.00
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 0 VOID DEBITS 0.00
VOID CREDITS 0.00 0.00 0.00
TOTAL ERRORS: 0
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: EMP BTOTALS: 4 82,751.72 0.00 82,751.72
BANK: EMP B TOTALS: 4 82,751.72 0.00 82,751.72
421
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 3
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
38780 ZIONS BANCORPORATION, NATIONAL
I-06162024 PRINCIPAL/INTEREST 23 TAX NOTE D 7/11/2024 81,751.50 000738 81,751.50
26820 BANK OF AMERICA NA
I-1IQGFTG89S PRINCIPAL/INTEREST 2007 CO D 7/08/2024 120,560.00 000740 120,560.00
11690 PITNEY BOWES - RESERVE ACCOUNT
I-07.02.2024 REFILL POSTAGE METER D 7/02/2024 300.00 000741 300.00
00100 TMRS
I-RETPY 06.14.24 TMRS D 7/09/2024 52,336.64 000743
I-RETPY20240628 TMRS D 7/09/2024 51,767.99 000743 104,104.63
34430 UMB BANK, N.A.
I-SA21BT.080124 2021 REFUNDING BONDS PRNC/INT D 7/08/2024 281,393.00 000744
I-SA9G.080124 2019 REFUNDING BONDS PRNC/INT D 7/08/2024 236,650.00 000744
I-SAN23B.080124 2023B CO INTEREST D 7/08/2024 108,528.13 000744
I-SAT23C.080124 2023C BONDS PRINCIPAL/INTEREST D 7/08/2024 435,552.25 000744 1,062,123.38
14210 OFFICE OF THE ATTORNEY GENERAL
I-CBWPY 07/12/24 CHILD SUPPORT D 7/12/2024 92.31 000745
I-CRWPY 07/12/24 CHILD SUPPORT AG#0013904686 D 7/12/2024 192.46 000745
I-CSRPY 07/12/24 CHILD SUPPORT #0013806050 D 7/12/2024 276.92 000745
I-CWMPY 07/12/24 CHILD SUPPORT # 0014024793CV19 D 7/12/2024 300.00 000745 861.69
22640 INTERNAL REVENUE SERVICE
I-T1 PY 07/12/24 FEDERAL W/H D 7/12/2024 24,324.76 000746
I-T3 PY 07/12/24 FICA PAYABLE D 7/12/2024 34,171.58 000746
I-T4 PY 07/12/24 FICA PAYABLE D 7/12/2024 7,991.66 000746 66,488.00
00600 CITY OF SANGER
I-JUL 24 COS UB 05/20/24 - 06/20/24 D 7/15/2024 34,536.29 000747 34,536.29
14210 OFFICE OF THE ATTORNEY GENERAL
I-CBWPY07262024 CHILD SUPPORT D 7/26/2024 92.31 000748
I-CRWPY07262024 CHILD SUPPORT AG#0013904686 D 7/26/2024 192.46 000748
I-CSRPY07262024 CHILD SUPPORT #0013806050 D 7/26/2024 276.92 000748
I-CWMPY07262024 CHILD SUPPORT # 0014024793CV19 D 7/26/2024 300.00 000748 861.69
22640 INTERNAL REVENUE SERVICE
I-T1 PY07262024 FEDERAL W/H D 7/26/2024 21,291.94 000749
I-T3 PY07262024 FICA PAYABLE D 7/26/2024 30,872.78 000749
I-T4 PY07262024 FICA PAYABLE D 7/26/2024 7,220.22 000749 59,384.94
422
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 4
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
11690 PITNEY BOWES - RESERVE ACCOUNT
I-07.24.2024 REFILL POSTAGE METER D 7/24/2024 300.00 000750 300.00
22690 GEAR CLEANING SOLUTIONS
I-119383 BUNK GEAR CLEANING GRIMES/WELB E 7/02/2024 196.28 000830 196.28
25070 ALL AMERICAN DOGS INC
I-5645 JUL 24 SHELTER SERVICES E 7/02/2024 7,160.00 000831 7,160.00
32700 LEXIPOL, LLC
I-INVPRA11235061 POLICEONE ACADEMY ANNUAL RATE E 7/02/2024 1,524.30 000832 1,524.30
36460 KIMLEY-HORN & ASSOCIATES
I-061322303-0524 ROADWAY IMPACT STUDY E 7/02/2024 3,300.00 000833
I-28357557 SANGER SUMP 2024 E 7/02/2024 23,056.00 000833 26,356.00
37880 BRIGHTSPEED
I-06.10.2024 PHONE 06/10/24 - 07/09/24 E 7/02/2024 298.40 000834 298.40
38390 AMAZON CAPITAL SERVICES, INC.
C-11WY-NC7H-LHWN RTN OFFICE CHAIR TCHEEK E 7/02/2024 310.36CR 000835
C-1MJ4-CVNL-31WG RTN CRAYONS E 7/02/2024 13.89CR 000835
I-16GL-PN7L-GX6T OFFICE CHAIR BWILSON E 7/02/2024 99.96 000835
I-16JP-4GL9-KDK3 PLANT FOOD E 7/02/2024 7.69 000835
I-176T-33XN-DVJV SENSORY TOYS E 7/02/2024 22.94 000835
I-17GM-JMFD-NFVQ STAPLE REMOVER E 7/02/2024 6.99 000835
I-19FX-7FTY-6N31 ADULT FICTION BOOK E 7/02/2024 11.15 000835
I-19WT-LT11-VYQ7 SCRN CLNR/CBL CLPS/DST CLNR E 7/02/2024 28.13 000835
I-1CWN-M7MV-CXRY SAFETY HASP/COMBO LOCK E 7/02/2024 19.60 000835
I-1CXY-CHPP-F1KC OFFICE CHAIR TCHEEK E 7/02/2024 310.36 000835
I-1FH1-J3MF-7WRM BLUEY DVD E 7/02/2024 13.99 000835
I-1FTM-4YC6-N4QW KEYBOARD/MOUSE/RUNNING BOARDS E 7/02/2024 180.74 000835
I-1GJN-6MT7-4FG9 FOIL SHEETS/SNACKS/CRAYONS E 7/02/2024 54.85 000835
I-1H99-GPKM-PXC6 PAINT/CHARGER CORD/TAPE E 7/02/2024 74.99 000835
I-1HFP-G4J7-6VGK D BATTERIES E 7/02/2024 15.74 000835
I-1HTM-J1JH-VJG9 LEGAL PAD/NOTEBOOK/CLIPS/PENS E 7/02/2024 92.36 000835
I-1JMQ-9TW1-FNHK 1000 RAFFLE TICKETS E 7/02/2024 6.90 000835
I-1K6C-4K1G-PLTH DRY ERASE BOARD/MRKR/HLDR E 7/02/2024 41.21 000835
I-1KGD-GN9C-3437 PLAYDOH/BRUSH/CANVAS/PAPER E 7/02/2024 333.11 000835
I-1KLT-Y3HP-GNLM CLEANING SUPPLIES E 7/02/2024 313.91 000835
I-1M4D-GQ4X-J9QV COOLERS E 7/02/2024 204.98 000835
I-1RTG-QPWC-J67Q USB SPLITTER E 7/02/2024 7.99 000835
I-1TPL-JCR3-7XFN 10X FLAG POLE BEADED RING E 7/02/2024 249.80 000835
I-1V9Y-QMDQ-FH3D DRY ERASE MARKERS/PHONE CASE E 7/02/2024 28.96 000835
I-1VML-G1CR-LDW9 CAT6 ETHERNET CABLE E 7/02/2024 9.75 000835
I-1VML-G1CR-N1MX DRY-ERASE WHITEBOARD E 7/02/2024 116.78 000835
I-1W36-N4L1-GQDG L SHAPED DESK BWILSON E 7/02/2024 76.49 000835
I-1YHF-FH7M-LGFQ BUILDING BLOCKS E 7/02/2024 19.87 000835 2,024.99
423
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 5
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
38390 AMAZON CAPITAL SERVICES, INC.
I-14GW-WC9W-M16K 2X 16QT PORTABLE COOLERS E 7/09/2024 45.98 000836
I-16JP-4GL9-VKPV TONER - WWTP E 7/09/2024 146.49 000836
I-16TK-RQ46-JQ97 COOLING TOWELS E 7/09/2024 50.98 000836
I-1FVR-GPCR-1P7L BIRTHDAY CARDS E 7/09/2024 18.99 000836
I-1MLP-DGKX-1HDQ ETHERNET SWTCH/USB HUB E 7/09/2024 27.98 000836
I-1Q9L-DT4G-QXVF TONER CARTRIDGES - FIRE E 7/09/2024 232.98 000836 523.40
08120 ICMA-RC
I-457PY 07/12/24 ICMA CITY OF SANGER 457 PLAN E 7/12/2024 2,014.68 000837 2,014.68
01920 NICHOLS, JACKSON, DILLARD,HAGE
I-51667 MAR 24 LEGAL SERVICES E 7/17/2024 6,204.26 000838
I-52137 APR 24 LEGAL SERVICES E 7/17/2024 8,575.68 000838 14,779.94
17900 LOWER COLORADO RIVER AUTHORITY
I-LAB-0075187 WATER TESTING E 7/17/2024 414.00 000839 414.00
25590 SCHNEIDER ENGINEERING, LLC
I-000000073130 REG SUPPORT ATCS JUN 24 E 7/17/2024 750.00 000840
I-000000073131 ERCOT TRANS OP JUN 24 E 7/17/2024 1,581.25 000840 2,331.25
31970 STONEKING, DAVID
I-84 GIS SRVCS - FREEDOM FEST MAP E 7/17/2024 320.00 000841 320.00
34490 HALFF ASSOC INC
I-10123005 PROFESSIONAL SRVCS - 06/30/24 E 7/17/2024 13,183.20 000842 13,183.20
36430 CIVICPLUS, LLC
I-293350 RENEW CITY WEBSITE E 7/17/2024 6,217.05 000843 6,217.05
36460 KIMLEY-HORN & ASSOCIATES
I-061322300-0624 I-35 UTILITY RELOCATION E 7/17/2024 12,450.02 000844
I-28472395 SANGER SUMP 2024 E 7/17/2024 3,385.00 000844 15,835.02
37360 RANGELINE UTILITY SERVICES, LL
I-2796 8" EMRGNCY WTR REPAIR E 7/17/2024 7,837.00 000845 7,837.00
37920 RINCON, RICKY
I-REIMBURSE 07.12.24 STAFF APPRECIATION ICE CREAM E 7/17/2024 7.75 000846 7.75
38390 AMAZON CAPITAL SERVICES, INC.
I-11GL-K6MX-TQJ7 WASTEBASKETS E 7/17/2024 25.38 000847
I-13JC-1V9L-NHXH DIMMER SWTCH/12X BULBS/WLPLATE E 7/17/2024 85.93 000847
I-16WN-FM9D-MGJ1 8X HARD HATS E 7/17/2024 154.56 000847
I-1DTV-XP7D-YGD7 TRUVIA SWEETENER E 7/17/2024 37.40 000847
I-1GMG-DHVM-WPJG 100CT 16OZ FOAM CUPS E 7/17/2024 22.99 000847
I-1NH6-Y1VV-JQ63 ANALOG WALL CLOCK E 7/17/2024 19.99 000847
424
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 6
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-1P9L-XDXD-39ML TAPE FOR LABEL MAKER E 7/17/2024 14.39 000847
I-1R4V-HYGM-LHYN LIGHTS FOR TANKER E 7/17/2024 45.88 000847
I-1RVJ-TK73-7KQD RETIREMENT DECOR E 7/17/2024 91.85 000847
I-1Y97-PCTM-1DGM HARIBO GOLD BEARS/MONITOR E 7/17/2024 275.93 000847
I-1YTY-LXYV-FY11 JUMP STARTER E 7/17/2024 109.98 000847 884.28
40050 WSC ENERGY II
I-EW381746605322 JUN 24 ELECTRIC PURCHASE E 7/17/2024 407,551.45 000848 407,551.45
00440 BRAZOS ELECTRIC
I-51518-RI-001 JUNE 2024 E 7/23/2024 11,952.57 000849 11,952.57
01920 NICHOLS, JACKSON, DILLARD,HAGE
I-52969 OAG RULING PRR-2024-69 E 7/23/2024 121.00 000850 121.00
02910 UPPER TRINITY
I-W272407 JUN 2024 WATER PURCHASE E 7/23/2024 34,219.99 000851 34,219.99
23760 KEEPITSAFE, LLC. - LIVEVAULT
I-INVLUS-41610 SERVER BACKUP SRVC CITY HALL E 7/23/2024 1,505.58 000852 1,505.58
32030 GILLIAM INVESTMENTS: DBA: VANG
I-60222 2024 CLEANING CONTRACT E 7/23/2024 3,778.00 000853 3,778.00
34490 HALFF ASSOC INC
I-10123125 SANGER PORTER PARK PH 2 E 7/23/2024 12,500.00 000854 12,500.00
38930 COLUMN SOFTWARE, PBC
I-FE201722-0045 PUBLICATION NOTICES JUNE 2024 E 7/23/2024 94.48 000855 94.48
40530 DOCUSIGN, INC.
I-111100321328 ESIGNATURE BUSINESS PRO E 7/23/2024 3,260.00 000856 3,260.00
08120 ICMA-RC
I-457PY07262024 ICMA CITY OF SANGER 457 PLAN E 7/26/2024 1,974.13 000857 1,974.13
04790 DENTON COUNTY TAX ASSESSOR
I-7/25/2024 SHORTAGE OF TAX COLLECTIONS E 7/29/2024 11,198.70 000858 11,198.70
34770 FIRST STOP HEALTH, LLC
I-INV-47877 VIRTUAL PRIMARY CARE AUG 2024 E 7/29/2024 1,228.50 000859 1,228.50
36460 KIMLEY-HORN & ASSOCIATES
I-061322303-0624 ROADWAY IMPACT STUDY E 7/29/2024 1,900.00 000860 1,900.00
425
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 7
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
37670 CITIBANK, N.A.
C-BWB 06.18.24 SALEX TAX REFUND E 7/29/2024 1.94CR 000861
C-BWB 06.25.24 REFUND ONE BOOK CLUB BOOK E 7/29/2024 5.78CR 000861
C-TBG 06.06.24 SALES TAX REFUND E 7/29/2024 1.84CR 000861
I-4IMPRINT 06.11.24 BRANDED UMBRELLAS E 7/29/2024 278.07 000861
I-4IMPRINT 06.13.24 BRANDED ITEMS E 7/29/2024 1,200.48 000861
I-AP 06.13.24 TRAINING COURSE HZAVALA E 7/29/2024 349.00 000861
I-AP 06.27.24 LEADERSHIP TRAINING RDUNN E 7/29/2024 99.00 000861
I-ASFPM 06.07.24 ASSOC OF STATE FLOODPLAIN MGRS E 7/29/2024 85.00 000861
I-B&T 06.18.24 ADULT FICTION/NONFICTION BOOKS E 7/29/2024 98.70 000861
I-B&T 06/18/24 ADULT NONFICTION BOOKS E 7/29/2024 23.12 000861
I-BABE'S 06.29.24 DINNER @ FREEDOM FEST E 7/29/2024 1,000.00 000861
I-BB 06.06.24 2X TVS - CITY HALL CONF RM E 7/29/2024 1,399.98 000861
I-BB 06.07.24 2X TV WALL MOUNTS E 7/29/2024 299.98 000861
I-BB 06.08.24 COMPUTER MONITOR E 7/29/2024 999.99 000861
I-BB 06.11.24 USB A TO USB B CORD E 7/29/2024 10.81 000861
I-BB 06.14.24 COMPUTER MONITOR E 7/29/2024 119.99 000861
I-BB 06/11/24 ETHERNET CABLE/CABLE TIES E 7/29/2024 21.98 000861
I-BL 06.03.24 SRP KICKOFF PROGRAM VENDOR E 7/29/2024 474.00 000861
I-BOTACH 06.14.24 UNIFORM SHIRTS JLEWIS E 7/29/2024 38.83 000861
I-BUZZ 06.25.24 PODCAST HOSTING E 7/29/2024 22.00 000861
I-BWB 06.17.24 BOOK CLUB BOOKS E 7/29/2024 25.65 000861
I-CE 06.03.24 DRINKS FOR COUNCIL E 7/29/2024 10.16 000861
I-CE 06.17.24 DRINKS FOR COUNCIL E 7/29/2024 6.92 000861
I-CE 07.01.24 DRINKS FOR COUNCIL E 7/29/2024 10.16 000861
I-CJD 06.19.24 CODY JO DESIGN PRINCESS TEA E 7/29/2024 240.00 000861
I-DANDY 06.29.24 BREAKFAST @ FREEDOM FEST E 7/29/2024 78.54 000861
I-DCC 06.05.24 PLAT FILING E 7/29/2024 167.00 000861
I-DCC 06.27.24 PLAT FILINGS E 7/29/2024 31.50 000861
I-DCTXMV 06.03.24 STATE REGISTRATION LPKXW0081 E 7/29/2024 132.50 000861
I-DCTXMV 06.24.24 INSPECTION 32-9694 E 7/29/2024 8.25 000861
I-DLX 06.19.24 CASH RECEIPT BOOKS E 7/29/2024 856.32 000861
I-DOMINO'S 06.03.24 FOOD FOR COUNCIL E 7/29/2024 71.60 000861
I-DOMINO'S 06.17.24 FOOD FOR COUNCIL E 7/29/2024 47.27 000861
I-DOMINO'S 07.01.24 FOOD FOR COUNCIL E 7/29/2024 91.23 000861
I-DSNOW 06.13.24 TRAINING FOR WALLENBERG E 7/29/2024 719.97 000861
I-FB 06.03.24 FREEDOM FEST AWARENESS E 7/29/2024 53.59 000861
I-FB 06.25.24 FACEBOOK ADVERTISING E 7/29/2024 400.00 000861
I-FB 06/03/24 MISC FB ADVERTISING E 7/29/2024 9.93 000861
I-FIVEBELOW 06.05.24 MCU TRIVIA PRIZES E 7/29/2024 22.20 000861
I-FRANCE 06.20.24 FRANCE PUBLICATIONS INC E 7/29/2024 175.00 000861
I-GALLS 06.21.24 DUTY BELT WALLENBERG E 7/29/2024 34.03 000861
I-GFOA 06.06.24 GOVT ACCOUNTING DSTANFORD E 7/29/2024 170.00 000861
I-GFOA 06/06/24 GOVT ACCOUNTING SYEATTS E 7/29/2024 170.00 000861
I-GODADDY 06.17.24 GODADDY RENEWAL E 7/29/2024 70.32 000861
I-GOOGLE 06.04.24 FREEDOM FEST AWARENESS E 7/29/2024 50.00 000861
I-GOOGLE 06.20.24 FREEDOM FEST AWARENESS E 7/29/2024 200.00 000861
I-GOOGLE 07.01.24 GOOGLE ADVERTISING E 7/29/2024 120.48 000861
426
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 8
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-HD 06.12.24 WINDOW AC UNIT FOR RWOLF OFFCE E 7/29/2024 279.00 000861
I-ICMA 06.17.24 ICMA TRAINING E 7/29/2024 544.00 000861
I-IMAGE 06.04.24 BRAG TAGS FOR SRP E 7/29/2024 115.70 000861
I-IMOBIE 06.29.24 TEXT MESSAGE PIA REQUEST E 7/29/2024 59.99 000861
I-KKC 06.07.24 REPAIRS ON BRUSH 672 E 7/29/2024 2,127.40 000861
I-LE 06.14.24 WORK SHIRTS E 7/29/2024 230.70 000861
I-LE 06.20.24 WORK SHIRTS - FINANCE E 7/29/2024 521.49 000861
I-MARRIOTT 06.25.24 HOTEL STAY SBRADSHAW E 7/29/2024 126.17 000861
I-MARRIOTT 06.28.24 HOTEL STAY SBRADSHAW E 7/29/2024 391.23 000861
I-NTTA 06.11.24 TOLL USE PICK UP PARTS E 7/29/2024 2.94 000861
I-PIZZAHUT 06.20.24 PIZZA FOR GAME NIGHT PROGRAM E 7/29/2024 63.39 000861
I-PIZZAHUT 06.28.24 PIZZA FOR ALUMINUM POUR PROGR E 7/29/2024 32.20 000861
I-PRLOG 06.14.24 PR LOG SUBSCRIPTION E 7/29/2024 139.00 000861
I-RICOH 06.07.24 TONER CARTRIDGES FOR COPIER E 7/29/2024 41.00 000861
I-RL 07.02.24 SOUTHCENTRAL 2024 SBRADSHAW E 7/29/2024 399.00 000861
I-ROMAS 06.29.24 PIZZA FOR BAND @ FREEDOM FEST E 7/29/2024 21.40 000861
I-ROSS 06.05.24 SRP PRIZES E 7/29/2024 11.98 000861
I-SACC 07.02.24 SANGER AREA CHAMBER OF COMMERC E 7/29/2024 125.00 000861
I-SAMSCLUB 06.21.24 RICE FOR TODDLER TIME PROGRAM E 7/29/2024 12.98 000861
I-SENDINBLU 06.05.24 RECURRING EMAIL MONTHLY PLAN E 7/29/2024 25.00 000861
I-SHRM 06.04.24 SHRM MEMBERSHIP JSTATON E 7/29/2024 264.00 000861
I-STARBUCKS 06.04.24 COFFEE W/ CHAMBER OF COMMERCE E 7/29/2024 12.20 000861
I-TBG 06.06.24 BOOKS FOR BOOK CLUB E 7/29/2024 28.62 000861
I-TEDC 06.17.24 TEDC WEBINAR SBRADSHAW E 7/29/2024 79.00 000861
I-TEEX 06.06.24 TEXAS A&M EXT SRVC CLASS SBRAD E 7/29/2024 1,032.00 000861
I-TEEX 06/06/24 WATER LAB CLASS CHIESLER E 7/29/2024 470.00 000861
I-TIFF'S 06.06.24 COOKIE DELIVERY FOR EMPLOYEE E 7/29/2024 42.35 000861
I-TIFF'S 06.12.24 COOKIE DELIVERY FOR EMPLOYEE E 7/29/2024 64.33 000861
I-TIFF'S 06/06/24 COOKIE DELIVERY FOR EMPLOYEE E 7/29/2024 36.58 000861
I-TJMAXX 06.05.24 SRP PRIZES E 7/29/2024 12.49 000861
I-TML 06.13.24 BOAT 2024 ANNUAL CONFERENCE E 7/29/2024 350.00 000861
I-TMOBILE 06.21.24 TMOBILE HOTSPOTS E 7/29/2024 235.00 000861
I-TR 06.25.24 WEST LAW PUBLISHING SUB E 7/29/2024 240.45 000861
I-TRANSSPLY 06.22.24 8" X 100 YD REFLECTIVE TAPE E 7/29/2024 1,921.33 000861
I-TRWA 06.27.24 CHLORINATOR COURSE CHIESLER E 7/29/2024 400.00 000861
I-TWUA 06.05.24 RESILIENCY CLASS CHIESLER E 7/29/2024 60.00 000861
I-TWUA 06.28.24 ACTIVATED SLUDGE TSLOVER E 7/29/2024 495.00 000861
I-TX.GOV 06.03.24 SERVICE FEE LPKXW0081 E 7/29/2024 2.00 000861
I-TX.GOV 06.24.24 SERVICE FEE 32-9694 E 7/29/2024 2.00 000861
I-TXTAG 06.04.24 TXTAG DEPLOYMENT FM671 E 7/29/2024 13.77 000861
I-VP 06.11.24 CUSTOM CAR MAGNETS E 7/29/2024 135.59 000861
I-WIX.COM 06.04.24 DISCOVER SANGER ANNUAL FEE E 7/29/2024 708.00 000861
I-WM 06.05.24 SRP PRIZES E 7/29/2024 174.69 000861
I-WM 06.26.24 KIDS CAN COOK PROGRAM SUPPLY E 7/29/2024 14.71 000861
I-YAHWEH 06.10.24 2 POTTERY CLASSES E 7/29/2024 600.00 000861
I-ZOOM 06.24.24 ZOOM SUBSCRIPTION E 7/29/2024 115.99 000861
I-ZOOM 06.28.24 ZOOM WORKPLACE E 7/29/2024 17.05 000861
I-ZOOM 06/24/24 ZOOM MONTHLY SUBSCRIPTION E 7/29/2024 130.85 000861 23,411.56
427
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 9
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
37880 BRIGHTSPEED
I-07.10.2024 PHONE 07/10/24 - 08/09/24 E 7/29/2024 298.40 000862 298.40
25270 PRIMORIS T & D SERVICES, LLC
I-11 FM 455 RELOCATION PROJECT V 1/31/2024 104,035.24 084886 104,035.24
25270 PRIMORIS T & D SERVICES, LLC
M-CHECK PRIMORIS T & D SERVICES,UNPOST V 7/16/2024 084886 104,035.24CR
30650 BAKER & TAYLOR, LLC
I-5018868177 ADULT FICTION BOOKS V 5/14/2024 98.70 085600
I-5018868179 ADULT FICTION BOOKS V 5/14/2024 82.19 085600 180.89
30650 BAKER & TAYLOR, LLC
M-CHECK BAKER & TAYLOR, LLC UNPOST V 7/29/2024 085600 180.89CR
00520 CASCO INDUSTRIES, INC.
I-263193 COATS/PANTS/GLOVES/LTRNG R 7/02/2024 16,950.10 085925 16,950.10
00800 COSERV ELECTRIC
I-JUNE 2024 JUNE 2024 ELECTRIC R 7/02/2024 4,878.39 085926 4,878.39
33210 DEARBORN LIFE INSURANCE COMPAN
I-JUNE 2024 JUNE 2024 LTD R 7/02/2024 1,518.59 085927 1,518.59
24570 DEFENDER SUPPLY
I-39203 OUTFIT CHIEF 671 TRUCK R 7/02/2024 18,734.42 085928 18,734.42
08460 DELL COMPUTERS, LLP
I-10754367693 PRECISION 3590 LAPTOP R 7/02/2024 2,570.28 085929 2,570.28
22740 DENTON COUNTY
I-07/01/2024 JUL 24 911 DISPATCH AGRMT R 7/02/2024 6,735.00 085930 6,735.00
35470 DURAN PHOTOGRAPHY
I-2117 266 EXPRESS PODCAST R 7/02/2024 400.00 085931
I-2118 PHOTO/VIDEO FREEDOM FEST 24 R 7/02/2024 1,500.00 085931 1,900.00
36340 FAMILY FIRST AUTO CARE
I-6993 OIL CHANGE/INSPECT LP1347071 R 7/02/2024 155.55 085932 155.55
18790 FUELMAN
I-NP66681403 FUEL 06/24/24 - 06/30/24 R 7/02/2024 3,551.09 085933 3,551.09
428
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 10
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
07350 GENTLE'S OIL AND TIRE
I-62424-14-58 OIL CHANGE 14-58 R 7/02/2024 53.00 085934 53.00
28820 GLENN POLK AUTOPLEX INC
I-C4CS873021 CHARGING SYSTEM/COOLANT TAHOE R 7/02/2024 184.43 085935 184.43
20220 INGRAM LIBRARY SERVICES
I-82349421 RPLCMT PICTURE BOOKS R 7/02/2024 257.51 085936 257.51
20860 KSA ENGINEERS
I-ARIV1009558 FOLLOW UP MODEL STEPHENS TOWN R 7/02/2024 640.00 085937 640.00
17060 LEAD ll EXCELLENCE
I-06262024SFD EMS CE APR/MAY/JUN 2024 R 7/02/2024 648.00 085938 648.00
32640 LLOYD GOSSELINK ROCHELLE & TOW
I-97549910 BALLFIELD PERMITTING R 7/02/2024 2,948.50 085939
I-97549911 SOLAR PERMITTING R 7/02/2024 7,784.20 085939 10,732.70
29030 MCCREARY, VESELKA, BRAGG & ALL
I-288274 MAY 2024 WARRANT COLLECTION R 7/02/2024 121.80 085940
I-288275 MAY 2024 WARRANT COLLECTION R 7/02/2024 421.80 085940 543.60
1 MICHAEL LEEK
I-REFUND 06.28.24 REFUND PLATTING R 7/02/2024 3,000.00 085941 3,000.00
36990 NORTEX COMMUNICATIONS COMPANY
I-10913221 INTERNET & PHONE JUL 24 R 7/02/2024 5,531.78 085942 5,531.78
08690 O'REILLY AUTO PARTS
I-1959-159490 CABIN FILTER 16-58 R 7/02/2024 19.91 085943
I-1959-159637 20OZFUELCLNR UN12 R 7/02/2024 33.98 085943
I-1959-160012 WIPER FLUID R 7/02/2024 7.49 085943
I-1959-162783 MINI BULBS FOR M671 R 7/02/2024 6.59 085943
I-1959-163735 2 QTS MOTOR OIL UN05 R 7/02/2024 22.98 085943
I-1959-164527 BRAKE PADS/BRK GREASE R 7/02/2024 132.10 085943
I-1959-164739 2 BATTERIES - BACKHOE R 7/02/2024 412.64 085943 635.69
02970 OFFICE DEPOT
I-368957472001 2X 6PK KLEENEX R 7/02/2024 29.12 085944
I-371259862001 BATTS/POST-ITS/SHEET/HAND/BNDR R 7/02/2024 113.89 085944
I-371264157001 SOAP R 7/02/2024 4.23 085944 147.24
429
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 11
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
19200 PATHMARK TRAFFIC PRODUCTS OF T
I-20412 STOP SIGNS 24" R 7/02/2024 187.50 085945 187.50
35740 PATTERSON PROFESSIONAL SERVICE
I-10149 WTR SRVC LINE REPLACEMENT R 7/02/2024 4,000.00 085946 4,000.00
40210 PAXICA SECURITY GROUP LLC
I-13320 SECURITY CAMERAS R 7/02/2024 7,798.50 085947 7,798.50
13825 PLAYAWAY PRODUCTS LLC
I-465720 PLAYAWAY & WONDERBOOKS R 7/02/2024 198.70 085948 198.70
40630 PMAM CORPORATION
I-202406002 HCM PLATFORM 6/4/24 - 6/3/25 R 7/02/2024 2,250.00 085949 2,250.00
40140 POWER STANDARD, LLC
I-5/7/24 IH-35 ELE UTILITY RELOCAT R 7/02/2024 343,184.34 085950 343,184.34
33640 PRECISION PUMP SYSTEMS
I-60004888 MAINTENANCE UNCLOG R 7/02/2024 638.57 085951 638.57
40480 PUBLIC SECTOR PERSONNEL CONSUL
I-3690 COMPENSATION SURVEY R 7/02/2024 2,500.00 085952 2,500.00
21140 R & T ELECTRIC, LLC
I-10334 ADD QUAD ELEC BOX 201 BOLIVAR R 7/02/2024 440.00 085953 440.00
37620 RANDY'S OF SANGER, LLC.
I-5343 RPLC RADIATOR/BATTERY UN03 R 7/02/2024 345.60 085954 345.60
12820 RICOH USA, INC
I-108381898 EQPMNT LSE 07/12/24 - 08/11/24 R 7/02/2024 914.00 085955 914.00
25020 SANGER HARDWARE
I-3627 FERTILIZERS R 7/02/2024 71.98 085956
I-3632 CM HEX KEY 2PK R 7/02/2024 23.99 085956
I-3634 WHEELBARROW/CNCRTE MIX R 7/02/2024 96.95 085956
I-3660 1" BIT/FASTENERS R 7/02/2024 14.04 085956
I-3663 POLY ROPE/ROPE SISAL R 7/02/2024 21.98 085956
I-3681 NIPPLE/ELBOW/TAPE R 7/02/2024 22.56 085956
I-3682 3X NEW KEYS CUT - CITY HALL R 7/02/2024 8.97 085956
I-3683 KNIFE/WINDEX R 7/02/2024 30.58 085956
I-3690 HEATGUN R 7/02/2024 32.99 085956
I-3696 WASHER/PHIL SDS R 7/02/2024 17.28 085956
I-3719 4X CK INT SAT/2X TARPS/DRPCLTH R 7/02/2024 555.18 085956
I-3735 GFI PLUG R 7/02/2024 23.99 085956
I-3736 DECK SCREW R 7/02/2024 13.99 085956
I-3736A CONTACT ADHSV R 7/02/2024 35.98 085956
430
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 12
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-3741 ELECTRIC PLUGS PORTER PARK R 7/02/2024 144.97 085956
I-3746 THREAD TAPE/OIL FILLD GAUGE R 7/02/2024 21.48 085956 1,136.91
16240 SCHAD & PULTE
I-22513 OXYGEN R 7/02/2024 23.00 085958 23.00
02690 TECHLINE, INC.
I-1574065-01 TRANSFORMER/MATERIALS R 7/02/2024 19,732.00 085959
I-3131217-05 SHARPSHOOTER SHOVELS R 7/02/2024 120.00 085959 19,852.00
19260 TYLER TECHNOLOGIES
I-025-468423 SAAS FEES 7/1/24-6/30/25 R 7/02/2024 57,458.33 085960
I-025-468423 B CITATION ISSUING DEVICE R 7/02/2024 1,964.67 085960 59,423.00
31750 UNDERWOOD'S HEATING & AIR
I-40594173 INSTALL CONTACTOR 403 N 7TH R 7/02/2024 169.56 085961 169.56
34220 UNIFIRST CORPORATION
I-2900095783 MATS - CITY HALL R 7/02/2024 17.36 085962
I-2900095785 UNIFORMS R 7/02/2024 30.84 085962
I-2900095786 UNIFORMS R 7/02/2024 20.72 085962
I-2900095787 UNIFORMS R 7/02/2024 18.42 085962
I-2900095788 MATS - P.W. R 7/02/2024 11.81 085962 99.15
11430 USABLUEBOOK
I-00388209 DEWATERING PUMP R 7/02/2024 301.75 085963 301.75
03440 VERMEER TEXAS-LOUISIANA
I-W0079418 VACTRON REPAIRS R 7/02/2024 3,277.13 085964 3,277.13
24750 WELBORN, RYAN
I-REIMBURSE 06/24/24 TCEQ LICENSE TEST R 7/02/2024 25.00 085965 25.00
40650 WORK ENVIRONMENTAL SYSTEMS, IN
I-1113508 SERVICE CALL 202 RAILROAD R 7/02/2024 129.00 085966 129.00
40420 ZAVALA, ROBERTO C
I-PER DIEM 06.17.24 PER DIEM 06/17-18/2024 R 7/02/2024 50.00 085967 50.00
1 BLOOMFIELD HOMES
I-000202407010208 US REFUND R 7/02/2024 79.92 085968 79.92
1 CAUDILL, BARRY L
I-000202407010207 US REFUND R 7/02/2024 11.95 085969 11.95
431
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 13
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
1 GORRETT, CHRIS
I-000202407010203 US REFUND R 7/02/2024 103.60 085970 103.60
1 IBARRA, JOSE RICARDO
I-000202407010206 US REFUND R 7/02/2024 566.90 085971 566.90
1 KOSS, BARBARA
I-000202407010205 US REFUND R 7/02/2024 788.62 085972 788.62
1 RS XII DALLAS OWNER
I-000202407010202 US REFUND R 7/02/2024 160.00 085973 160.00
1 TREVINO, JOSE FRANK
I-000202407010204 US REFUND R 7/02/2024 196.97 085974 196.97
40620 ANA SITE CONSTRUCTION
I-1 I-35 UTILITY RELOCATION R 7/09/2024 1,332,238.49 085975 1,332,238.49
37370 AQUA METRIC SALES COMPANY
I-INV0102179 WATER/ELECTRIC METER SYST R 7/09/2024 2,096.00 085976 2,096.00
25610 AUSTIN LANE TECHNOLOGIES, INC
I-201704 NETWORK MAINTENANCE JUL 24 R 7/09/2024 11,333.50 085977 11,333.50
31670 BOOT BARN
I-INV00376625 BOOT ALLOWANCE KCARTER R 7/09/2024 148.49 085978 148.49
00420 BOUND TREE MEDICAL, LLC
I-85387535 M-LNCS SENSOR R 7/09/2024 47.49 085979
I-85387536 EMS MEDICAL SUPPLIES R 7/09/2024 1,073.43 085979
I-85392267 EMS SUPPLIES R 7/09/2024 142.15 085979
I-85394001 IV SOLUTION R 7/09/2024 89.60 085979 1,352.67
26350 C & G ELECTRIC, INC
I-43833 CHANGE PUMP 1 TO PUMP 2 R 7/09/2024 300.00 085980 300.00
00590 CITY OF DENTON
C-06/17/2024 ADJUSTMENT 05/14/24 - 06/14/24 R 7/09/2024 40.00CR 085981
I-06/17/2024 WATER BACTERIOLOGICAL TESTING R 7/09/2024 240.00 085981 200.00
39710 CLARKADAMSON, LLC
I-0011 ANNUAL CONSULTING FEE R 7/09/2024 2,375.00 085982 2,375.00
432
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 14
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
40660 COGBURNS SERVICE GENERAL, INC.
I-68331-1 TRIP CHARGE & DIAGNOSTICS R 7/09/2024 99.00 085983 99.00
25730 DATAPROSE, LLC
I-DP2402893 JUNE 2024 LATE/STMT/OTHER R 7/09/2024 3,209.46 085984 3,209.46
35030 DAY ONE EXPERTS, LLC
I-6-5-24 TEXASEDCONNECTN INVESTMNT R 7/09/2024 4,675.00 085985 4,675.00
00850 DENTON RECORD-CHRONICLE
I-06244016 EMPLOYMENT AD - FINANCE R 7/09/2024 343.40 085986 343.40
18790 FUELMAN
I-NP66758670 FUEL 07/01/24 - 07/07/24 R 7/09/2024 2,978.53 085987 2,978.53
07350 GENTLE'S OIL AND TIRE
I-62824-CID 8 QT OIL CHANGE SOTTO R 7/09/2024 77.00 085988
I-6282403 OIL CHANGE UN03 R 7/09/2024 77.00 085988 154.00
07630 GREEN, JOSHUA P
I-REIMBURSE 06.29.24 WORK PANTS REIMBURSEMENT R 7/09/2024 146.04 085989 146.04
39920 IMPACT PROMOTIONAL SERVICES, L
I-INV92805 TACTICAL PANTS/BASE SHIRTS R 7/09/2024 305.96 085990
I-INV92809 BASE SHIRT/TIE JMUTINA R 7/09/2024 69.05 085990
I-INV93413 BLAUER SHIRTS/PATCHES TMORTON R 7/09/2024 152.98 085990 527.99
37150 INSTANT INSPECTOR
I-4360 HEALTH INSPECTION 308 BOLIVAR R 7/09/2024 125.00 085991 125.00
37260 KLEMENT FORD OF MUENSTER
I-FOCS183731 REPAIRS FOR BRUSH 672 R 7/09/2024 872.45 085992 872.45
20860 KSA ENGINEERS
I-ARIV1009561 MODEL TASK MERIDITH HOMES R 7/09/2024 6,300.00 085993 6,300.00
29030 MCCREARY, VESELKA, BRAGG & ALL
I-288552 UB COLLECTION FEES R 7/09/2024 78.94 085994 78.94
38510 NORTH TEXAS FIVE STAR EVENTS,
I-229381318 B TENTS FREEDOM FEST 24 R 7/09/2024 1,288.92 085995 1,288.92
08690 O'REILLY AUTO PARTS
I-1959-165297 TAIL LIGHT LENS R 7/09/2024 84.54 085996 84.54
433
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 15
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
02970 OFFICE DEPOT
I-370277972001 HIGHLIGHTERS R 7/09/2024 9.19 085997 9.19
36520 POWER ENGINEERS, INC.
I-ARIV1124855 GNRL ENGINEERING/SUPPORT R 7/09/2024 212.00 085998 212.00
33820 POWER-D UTILITY SERVICES, LLC
I-2409 I-35 ELECTRIC RELOCATION R 7/09/2024 1,850.00 085999 1,850.00
33640 PRECISION PUMP SYSTEMS
I-60005576 PACO SC COUPLING R 7/09/2024 1,463.23 086000 1,463.23
38770 RESIMPLIFI, INC
I-982 RESIMPLIFI SUBSCRIPTION R 7/09/2024 3,150.00 086001 3,150.00
32870 SAM'S CLUB/SYNCHRONY BANK
I-05.18.24 PUBLIC WORKS WEEK LUNCHEON R 7/09/2024 252.70 086002
I-06.17.24 CUPS/HYDRATION DRINKS/SNACKS R 7/09/2024 250.62 086002
I-06/11/24 HYDRATION DRINKS/POPSICLES R 7/09/2024 430.14 086002
I-6.05.2024 HYDRATION DRNK/POPSICLES R 7/09/2024 215.64 086002
I-6.17.2024 DRINKS/SNACKS/WATER FF 2024 R 7/09/2024 392.70 086002
I-6.17.24 WATER/GATORADE FF 2024 R 7/09/2024 101.24 086002
I-6.18.2024 HYDRATION DRINK/POPSICLES R 7/09/2024 54.72 086002
I-6.25.2024 HYDRATION DRINKS R 7/09/2024 104.18 086002
I-6/17/2024 WATER FF 2024 R 7/09/2024 23.34 086002 1,825.28
18620 STERICYCLE
I-8007500241 MEDICAL WASTE R 7/09/2024 265.15 086003 265.15
29190 STITCHIN' AND MORE CUSTOM GRAP
I-2839 10 SHIRTS R 7/09/2024 175.00 086004 175.00
11900 TARRANT COUNTY COLLEGE
I-NW128579 NEW DETECTIVE CLASS MMUTINA R 7/09/2024 140.00 086005 140.00
34110 TELEFLEX LLC
I-9508593275 EZ-IO 15MM NEEDLES R 7/09/2024 562.50 086006 562.50
36830 THE POLICE AND SHERIFF'S PRESS
I-194375 ID CARDS - MCCLENNY/BERG R 7/09/2024 32.60 086007 32.60
02920 U.S. POSTAL SERVICE
I-07/31/2024 PO BOX 578 ANNUAL RENEWAL FEE R 7/09/2024 256.00 086008 256.00
434
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 16
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
31750 UNDERWOOD'S HEATING & AIR
I-40715388 AC/HEAT SYSTM 202 RAILRD R 7/09/2024 3,280.00 086009 3,280.00
34220 UNIFIRST CORPORATION
I-2900096849 MATS - CITY HALL R 7/09/2024 17.36 086010 17.36
38160 WILSON MCCLAIN PLUMBING
I-1183002 REPLC FILL/FLUSH VALVE 301 BOL R 7/09/2024 205.00 086011 205.00
1 FKH SFR PROPCO I LP
I-000202407080212 US REFUND R 7/09/2024 9.36 086012 9.36
1 IFP INVESTMENTS LLC
I-000202407080209 US REFUND R 7/09/2024 54.40 086013 54.40
1 IMPRESSION HOMES
I-000202407080216 US REFUND R 7/09/2024 527.76 086014 527.76
1 IMPRESSION HOMES
I-000202407080217 US REFUND R 7/09/2024 446.95 086015 446.95
1 JORDAN, JUST
I-000202407080210 US REFUND R 7/09/2024 14.35 086016 14.35
1 MEDLEY, KAITLYN
I-000202407080211 US REFUND R 7/09/2024 6.77 086017 6.77
1 NATIONAL REAL ESTATE
I-000202407080213 US REFUND R 7/09/2024 27.49 086018 27.49
1 SOUTHERN HILLS HOME
I-000202407080214 US REFUND R 7/09/2024 293.92 086019 293.92
1 TGC CUSTOM HOMES
I-000202407080215 US REFUND R 7/09/2024 564.95 086020 564.95
14470 UNITED WAY
I-UN PY 07/12/24 DONATIONS R 7/12/2024 5.00 086021 5.00
15830 SANGER EDUCATION FOUNDATION IN
I-SGFPY 07/12/24 FOUNDATION-ISD R 7/12/2024 2.50 086022 2.50
33300 HSA BANK
I-HSAPY 07/12/24 HSA R 7/12/2024 1,487.42 086023 1,487.42
435
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 17
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
28710 AFFORD IT TIRES SANGER LLC
I-0001988 TIRE PATCH 14-58 R 7/17/2024 20.00 086024 20.00
37580 ALAMO TRANSFORMER SUPPLY COMPA
I-441306 SAND/REPAINT TRANSFORMERS R 7/17/2024 1,790.00 086025
I-441308 REPAIR 13 TRANSFORMERS R 7/17/2024 5,924.00 086025 7,714.00
33900 APSCO, INC
I-S1437076.004 5X 1" CTS G NUT CURB STOP R 7/17/2024 500.70 086026
I-S1445521.003 METER COUPLINGS R 7/17/2024 1,248.96 086026
I-S1452188.001 METER COUPLINGS/AMR LIDS R 7/17/2024 1,501.24 086026
I-S1455599.001 2X 100' BLK ROLL POLY R 7/17/2024 107.40 086026 3,358.30
01550 ATMOS ENERGY
I-07/12/24 GAS 06/04/24 - 07/01/24 R 7/17/2024 1,200.86 086027 1,200.86
33050 BLUE MOON SPORTSWEAR INC
I-82122 UNIFORMS FOR DUTY PERSONNEL R 7/17/2024 1,375.60 086028
I-82123 UNIFORMS FOR BHAWKINS R 7/17/2024 1,452.59 086028 2,828.19
40690 BROWN & HOFMEISTER, L.L.P.
I-0625-001 LEGAL SRVCS THRU 06/30/24 R 7/17/2024 2,475.00 086029 2,475.00
23790 TERRY WEST
I-4322 REPAIR EXTERIOR ROTTED FACIA R 7/17/2024 175.00 086030 175.00
36390 CLOWN AROUND PARTY RENTAL
I-12449 TRKLESS TRAIN/OBSTACLE COURSE R 7/17/2024 2,835.00 086031 2,835.00
00650 CONTINENTAL RESEARCH CORP
I-0055016 GRAFFITI GONE/WASP AWAY R 7/17/2024 545.00 086032 545.00
08880 COOPER'S COPIES
I-38237 CAR SHOW COLOR COPIES R 7/17/2024 129.36 086033 129.36
28180 D&D COMMERCIAL LANDSCAPE MANAG
I-36323 2024 MOWING SEASON R 7/17/2024 15,945.46 086034 15,945.46
40710 DANNY L WOMACK
I-20200608 TACK TRAILER ENGINE TUNE UP R 7/17/2024 100.00 086035 100.00
28150 ENDERBY GAS
I-1396960 40# CYLINDER FILL R 7/17/2024 33.00 086036 33.00
436
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 18
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
34360 ENVIRONMENTAL MONITORING LABOR
I-24060104 CBOD/TSS/NH3N/TRIP CHARGE R 7/17/2024 864.00 086037 864.00
36340 FAMILY FIRST AUTO CARE
I-7104 WATER PUMP/RADIATOR 50-7948 R 7/17/2024 1,455.74 086038 1,455.74
31340 FIRST CHECK APPLICANT SCREENIN
I-24508 2X BACKGROUND CHECK R 7/17/2024 68.50 086039 68.50
34670 FREEDOM COMMERCIAL SERVICES, L
I-2024-3414 MOW/TRIM 610 S 10TH ST R 7/17/2024 85.00 086040
I-2024-3415 MOW/TRIM 403 S 1ST ST R 7/17/2024 85.00 086040
I-2024-3416 MOW/TRIM 400 RAILROAD R 7/17/2024 105.00 086040
I-2024-3417 MOW/TRIM 126 SOUTHSIDE DR R 7/17/2024 85.00 086040
I-2024-3418 MOW/TRIM 101 HILLCREST R 7/17/2024 85.00 086040 445.00
18790 FUELMAN
I-NP66784642 FUEL 07/08/24 - 07/14/24 R 7/17/2024 3,520.61 086041 3,520.61
07350 GENTLE'S OIL AND TIRE
I-62824-08 OIL CHANGE UN08 R 7/17/2024 77.00 086042
I-7224-05 OIL CHANGE UN05 R 7/17/2024 77.00 086042
I-7324-01 OIL CHANGE/ROTATE TIRES UN01 R 7/17/2024 107.00 086042 261.00
40700 ISRAEL DEMELLO
I-FF 2024 7.75 HRS @ $50/HR - FF OFFICER R 7/17/2024 387.50 086043 387.50
08210 KWIK KAR
I-08101-4922 OIL/FILTER CHANGE ON RESCUE R 7/17/2024 581.73 086044 581.73
32640 LLOYD GOSSELINK ROCHELLE & TOW
I-97551234 REGULTRY COMPLIANCE - 05/31/24 R 7/17/2024 95.00 086045
I-97551265 BALLFIELD PERMITTING 05/31/24 R 7/17/2024 3,738.00 086045
I-97551266 SOLAR PERMITTING 05/31/24 R 7/17/2024 11,222.00 086045
I-97551317 CCNS & DISTRICTS - 05/31/2024 R 7/17/2024 800.00 086045 15,855.00
01570 LOWE'S COMPANIES, INC.
I-997119 3X CONCRETE PLACERS R 7/17/2024 112.53 086046 112.53
37080 MIDTOWN ICE
I-12576 ICE FOR FREEDOM FEST 2024 R 7/17/2024 800.00 086047 800.00
38510 NORTH TEXAS FIVE STAR EVENTS,
I-229743851 3X PORTA POTTY/2 HAND WASH SNK R 7/17/2024 700.00 086048 700.00
437
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 19
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
08690 O'REILLY AUTO PARTS
I-1959-157091 ENGINE MOUNT UN08 R 7/17/2024 72.33 086049
I-1959-164744 RADIATOR/ANTIFREEZE UN13 R 7/17/2024 489.70 086049
I-1959-164841 BATTERIES 94REXT/48EXT R 7/17/2024 353.87 086049
I-1959-165720 2X WIPER FLUIDS UN01 R 7/17/2024 8.52 086049 924.42
19200 PATHMARK TRAFFIC PRODUCTS OF T
I-20481 SCHOOL ZONE SIGNS R 7/17/2024 1,068.90 086050 1,068.90
40140 POWER STANDARD, LLC
I-74403 IH-35 ELE UTILITY RELOCAT R 7/17/2024 678,484.93 086051 678,484.93
25270 PRIMORIS T & D SERVICES, LLC
I-11 FM 455 RELOCATION PROJECT R 7/17/2024 Reissue 086052
I-11R5 FM-455 RELOCATION PROJECT R 7/17/2024 3,612.59 086052 107,647.83
37620 RANDY'S OF SANGER, LLC.
I-5238 START/CHRG EVAL UN08 R 7/17/2024 480.00 086053
I-5275 AC EVAC/RECHRG W UV DYE R 7/17/2024 443.71 086053 923.71
36840 REPUBLIC SERVICES #615
I-0615-002070747 BRUSH COLLECTION SRVCS R 7/17/2024 8,752.29 086054 8,752.29
36840 REPUBLIC SERVICES #615
I-0615-002073016 SOLID WASTE JUNE 2024 R 7/17/2024 92,128.85 086055 92,128.85
36840 REPUBLIC SERVICES #615
I-0615-002073251 SLUDGE PICKUP JUNE 2024 R 7/17/2024 9,486.78 086056 9,486.78
24810 RLC CONTROLS, INC
I-10792 SRVC CALL WELL 6 LIGHTNG STRK R 7/17/2024 962.14 086057 962.14
29190 STITCHIN' AND MORE CUSTOM GRAP
I-2834 7 DOUBLE-SIDED SIGNS R 7/17/2024 140.00 086058
I-2843 4 SHIRTS R 7/17/2024 56.00 086058
I-2844 5X EMBROIDERED HATS R 7/17/2024 90.00 086058 286.00
02690 TECHLINE, INC.
I-3132746-00 M18 BLADE REPLACEMENT R 7/17/2024 135.00 086059 135.00
35510 TITAN UTILITY SERVICES, LLC
I-100926 ONSITE DIELECTRIC TESTING R 7/17/2024 4,205.00 086060 4,205.00
438
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 20
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
16910 TRI-COUNTY MATERIALS & SERVICE
I-63633 12.76 TONS SAND R 7/17/2024 133.98 086061 133.98
31750 UNDERWOOD'S HEATING & AIR
I-40778878 HVAC SYSTEM @ 301 BOLIVAR R 7/17/2024 7,230.00 086062 7,230.00
34220 UNIFIRST CORPORATION
I-2900096852 UNIFORMS R 7/17/2024 20.72 086063
I-2900096853 UNIFORMS R 7/17/2024 18.42 086063
I-2900096854 MATS - P.W. R 7/17/2024 11.81 086063
I-2900097966 MATS - CITY HALL R 7/17/2024 17.36 086063
I-2900097968 UNIFORMS R 7/17/2024 30.84 086063
I-2900097969 UNIFORMS R 7/17/2024 20.72 086063
I-2900097970 UNIFORMS R 7/17/2024 18.42 086063
I-2900097971 MATS - P.W. R 7/17/2024 11.81 086063
I-7900096851 UNIFORMS R 7/17/2024 30.84 086063 180.94
03440 VERMEER TEXAS-LOUISIANA
I-18-1108529 ROTTARY NOZZLE R 7/17/2024 316.45 086064 316.45
09550 WATER TECH, INC.
I-145203 12 CHLORINE CYLINDERS R 7/17/2024 2,460.00 086065 2,460.00
1 DONIHOO, NICOLE
I-000202407160221 US REFUND R 7/17/2024 44.47 086066 44.47
1 EASTWOOD, KYLE M
I-000202407160225 US REFUND R 7/17/2024 35.22 086067 35.22
1 FACTEAU, TONYA M
I-000202407160220 US REFUND R 7/17/2024 200.42 086068 200.42
1 GOTOPO, LUGO
I-000202407160218 US REFUND R 7/17/2024 143.60 086069 143.60
1 HORTON, MASON H
I-000202407160219 US REFUND R 7/17/2024 163.69 086070 163.69
1 JACKSON, JAMES
I-000202407160222 US REFUND R 7/17/2024 77.60 086071 77.60
1 KNIGHT, KATHRYN
I-000202407160224 US REFUND R 7/17/2024 160.35 086072 160.35
439
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 21
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
1 LEACH, SAMUEL
I-000202407160228 US REFUND R 7/17/2024 71.52 086073 71.52
1 LILLIAN CUSTOM HOMES
I-000202407160226 US REFUND R 7/17/2024 449.90 086074 449.90
1 MACLIN, JASON W
I-000202407160227 US REFUND R 7/17/2024 20.54 086075 20.54
1 MCCLINTOCK HOMES LLC
I-000202407160232 US REFUND R 7/17/2024 740.12 086076 740.12
1 MCCLINTOCK HOMES LLC
I-000202407160233 US REFUND R 7/17/2024 740.12 086077 740.12
1 MCCLINTOCK HOMES LLC
I-000202407160234 US REFUND R 7/17/2024 740.12 086078 740.12
1 MCCLINTOCK HOMES LLC
I-000202407160235 US REFUND R 7/17/2024 739.60 086079 739.60
1 MOORE, MIRANDA
I-000202407160223 US REFUND R 7/17/2024 13.23 086080 13.23
1 PATEL, DIVYESH
I-000202407160229 US REFUND R 7/17/2024 35.19 086081 35.19
1 RUTTMAN, JOHNNY D
I-000202407160230 US REFUND R 7/17/2024 53.39 086082 53.39
1 STONE, TIFFANY
I-000202407160231 US REFUND R 7/17/2024 56.35 086083 56.35
36900 ACT EVENT SERVICES INC.
I-16603 TRASH SRVC FREEDOM FEST R 7/23/2024 2,082.80 086084 2,082.80
37580 ALAMO TRANSFORMER SUPPLY COMPA
I-441371 REPAIR 13 TRANSFORMERS R 7/23/2024 565.00 086085 565.00
40620 ANA SITE CONSTRUCTION
I-2 I-35 UTILITY RELOCATION R 7/23/2024 915,686.83 086086 915,686.83
37370 AQUA METRIC SALES COMPANY
I-INV0102593 WATER/ELECTRIC METER SYST R 7/23/2024 32,496.63 086087 32,496.63
440
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 22
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
31670 BOOT BARN
I-INV00381383 BOOT ALLOWANCE CTAYLOR R 7/23/2024 139.49 086088
I-INV00381384 BOOT ALLOWANCE ACAMPBELL R 7/23/2024 125.99 086088
I-INV00381385 BOOT ALLOWANCE FIBARRA R 7/23/2024 193.49 086088 458.97
00420 BOUND TREE MEDICAL, LLC
I-85400256 EMS SUPPLIES R 7/23/2024 376.75 086089
I-85405469 EMS SUPPLIES R 7/23/2024 183.67 086089
I-85407111 EMS SUPPLIES R 7/23/2024 407.48 086089
I-85408951 TRACTION SPLINT R 7/23/2024 178.28 086089 1,146.18
23620 COTE'S MECHANICAL
I-30748 ICE MACHINE RENTAL JUL 2024 R 7/23/2024 626.00 086090 626.00
04630 DEPT OF STATE HEALTH SERVICES
I-07/01/2024 TESTING - DRINKING WATER R 7/23/2024 366.44 086091 366.44
36340 FAMILY FIRST AUTO CARE
I-7427 INSPECTION/BULB 30-7639 R 7/23/2024 10.99 086092 10.99
38450 FREEMAN IRRIGATION
I-91 REPAIR LEAKING POT FILLERS R 7/23/2024 187.00 086093
I-92 REPLACE BROKEN VALVE FF 2024 R 7/23/2024 445.00 086093 632.00
18790 FUELMAN
I-NP66808221 FUEL 07/15/24 - 07/21/24 R 7/23/2024 2,885.11 086094 2,885.11
28820 GLENN POLK AUTOPLEX INC
I-C4CS873434 OIL CHANGE 16-58 R 7/23/2024 173.50 086095 173.50
37220 HOLIDAY INN EXPRESS & SUITES D
I-2Q24 H.O.T. GRANT PAYMENT 2Q24 R 7/23/2024 22,337.73 086096 22,337.73
08210 KWIK KAR
I-08101-5178 OIL CHANGE F-550 53-58 R 7/23/2024 94.96 086097
I-08101-5450 INSPECTION FOR MEDIC 1 R 7/23/2024 7.00 086097 101.96
34760 MILES RICHIE
I-1186 3RD ST DITCH CLEAN R 7/23/2024 500.00 086098 500.00
02970 OFFICE DEPOT
I-371614889001 BATTS/PENS/TONER/DRUM/STAPLES R 7/23/2024 248.99 086099
I-372356654001 SHREDDER OIL R 7/23/2024 83.19 086099
I-373250966001 MEDS/NAPKIN/CUTLERY/PLATE/WIPE R 7/23/2024 122.59 086099
I-374251253001 COPY PAPER R 7/23/2024 39.99 086099
I-374350058001 CONFERENCE RM TABLE R 7/23/2024 741.82 086099
I-375315396001 INK/FOLDERS/NOTEPADS/PENS R 7/23/2024 368.96 086099
I-375317218001 ROLL TAPE R 7/23/2024 15.55 086099 1,621.09
441
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 23
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
27600 OMNIBASE SERVICES OF TEXAS LP
I-224-108061 APR-JUN 2024 QTRLY OMNI FEES R 7/23/2024 84.00 086100 84.00
26560 PRECISION DELTA CORPORATION
I-30917 AMMUNITION R 7/23/2024 1,346.73 086101 1,346.73
12820 RICOH USA, INC
I-5069736006 SRVC CONTRACT JUL 24 R 7/23/2024 451.00 086102 451.00
04290 SANGER CHAMBER OF COMMERC
I-2024 QTR 2 H.O.T. CHAMBER PAYMENT 2Q24 R 7/23/2024 5,000.00 086103 5,000.00
16240 SCHAD & PULTE
I-153866 ACETYLENE/OXYGEN CYLINDER R 7/23/2024 32.00 086104
I-153868 OXYGEN CYLINDERS R 7/23/2024 8.00 086104 40.00
1 STACEY SMITH
I-REFUND 07.15.24 REFUND COM CTR R 7/23/2024 170.00 086105 170.00
02510 STATE COMPTROLLER
I-06.30.2024 APR - JUN 24 QTRLY REPORT R 7/23/2024 16,658.27 086106 16,658.27
05350 TEXAS EXCAVATION SAFETY SYST
I-24-11692 MESSAGE FEES JUNE 2024 R 7/23/2024 218.50 086107 218.50
35510 TITAN UTILITY SERVICES, LLC
I-100907 GLOVE & SLEEVE TESTING R 7/23/2024 624.71 086108 624.71
19260 TYLER TECHNOLOGIES
I-025-466219 EXECUTIME 7/1/24-6/30/25 R 7/23/2024 8,853.95 086109
I-025-466219 B TIME & ATTENDANCE R 7/23/2024 2,800.00 086109
I-025-469558 ERP PRO UTILITIES ANNUAL FEE R 7/23/2024 926.88 086109
I-025-469855 UB ONLINE JULY 2024 R 7/23/2024 110.00 086109
I-025-471597 UB NOTIFICATIONS JUNE 2024 R 7/23/2024 50.20 086109 12,741.03
31750 UNDERWOOD'S HEATING & AIR
I-40861736 SRVC CALL 209 N 5TH ST R 7/23/2024 156.50 086110 156.50
34220 UNIFIRST CORPORATION
I-2900099189 MATS - CITY HALL R 7/23/2024 17.36 086111
I-2900099191 UNIFORMS R 7/23/2024 50.55 086111
I-2900099192 UNIFORMS R 7/23/2024 20.72 086111
I-2900099193 UNIFORMS R 7/23/2024 18.42 086111
I-2900099194 MATS - P.W. R 7/23/2024 11.81 086111 118.86
442
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 24
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
14470 UNITED WAY
I-UN PY07262024 DONATIONS R 7/26/2024 5.00 086112 5.00
15830 SANGER EDUCATION FOUNDATION IN
I-SGFPY07262024 FOUNDATION-ISD R 7/26/2024 2.50 086113 2.50
33300 HSA BANK
I-HSAPY07262024 HSA R 7/26/2024 1,401.30 086114 1,401.30
00200 ADAMS EXTERMINATING CO.
I-1130960 PEST CONTROL SERVICES R 7/29/2024 75.00 086115
I-1130961 PEST CONTROL SERVICES R 7/29/2024 55.00 086115
I-1130962 PEST CONTROL SERVICES R 7/29/2024 55.00 086115
I-1130963 PEST CONTROL SERVICES R 7/29/2024 55.00 086115
I-1130964 PEST CONTROL SERVICES R 7/29/2024 55.00 086115
I-1130966 PEST CONTROL SERVICES R 7/29/2024 55.00 086115
I-1130967 PEST CONTROL SERVICES R 7/29/2024 55.00 086115
I-1130968 PEST CONTROL SERVICES R 7/29/2024 55.00 086115
I-1130969 PEST CONTROL SERVICES R 7/29/2024 55.00 086115
I-1130970 PEST CONTROL SERVICES R 7/29/2024 55.00 086115
I-1130972 PEST CONTROL SERVICES R 7/29/2024 55.00 086115
I-1130973 PEST CONTROL SERVICES R 7/29/2024 55.00 086115
I-1130974 PEST CONTROL SERVICES R 7/29/2024 75.00 086115
I-1130975 PEST CONTROL SERVICES R 7/29/2024 55.00 086115
I-1130976 PEST CONTROL SERVICES R 7/29/2024 55.00 086115 865.00
02460 AT&T MOBILITY
I-07152024 CELL PHONE 06/08/24 - 07/07/24 R 7/29/2024 2,186.79 086117 2,186.79
25610 AUSTIN LANE TECHNOLOGIES, INC
I-201739 WORKSTATION CONFIGURATION R 7/29/2024 450.00 086118
I-201740 CONFIGURATION/DEPLOYMENT ZCLAY R 7/29/2024 450.00 086118 900.00
30650 BAKER & TAYLOR, LLC
I-5018868177 ADULT FICTION BOOKS R 7/29/2024 Reissue 086119
I-5018868179 ADULT FICTION BOOKS R 7/29/2024 Reissue 086119 180.89
26350 C & G ELECTRIC, INC
I-43887 CHANGE 2 50A BREAKERS ACKER ST R 7/29/2024 485.00 086120 485.00
20410 CARE NOW CORPORATE
I-CN3096-4193315 PRE EMP DRUG SCREENS R 7/29/2024 50.00 086121 50.00
443
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 25
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
33370 CJA ENTERPRISES LLP
I-17361 CUSHION SAND R 7/29/2024 300.61 086122 300.61
1 DANNY DAVIS & MICK MEYER
I-FORFEIT 07.09.24 RETRN R 7/29/2024 2,690.11 086123 2,690.11
33210 DEARBORN LIFE INSURANCE COMPAN
I-JULY 2024 JULY 2024 LTD R 7/29/2024 1,746.58 086124 1,746.58
36210 DENTON COUNTY CRIMINAL DISTRIC
I-23-11602-362 DANNY DAVIS FORFEITURE SHARE R 7/29/2024 451.42 086125 451.42
36220 DENTON COUNTY DISTRICT CLERK
I-23-11602-362 DANNY DAVIS FORFEITURE SUIT R 7/29/2024 433.00 086126 433.00
35470 DURAN PHOTOGRAPHY
I-2123 CM & MAYOR VIDEOS 23-24 R 7/29/2024 475.00 086127
I-2124 PROMO VIDEO - OBS FEST 2024 R 7/29/2024 250.00 086127
I-2126 CM & MAYOR VIDEOS 23-24 R 7/29/2024 550.00 086127 1,275.00
34680 EHV SOLUTIONS, LLC.
I-2975 METER SET - GLENN POLK R 7/29/2024 3,565.00 086128 3,565.00
18790 FUELMAN
I-NP66835455 FUEL 07/22/24 - 07/28/24 R 7/29/2024 3,234.80 086129 3,234.80
07350 GENTLE'S OIL AND TIRE
I-71724-2301 OIL CHANGE/ROTATE TIRE UN2301 R 7/29/2024 107.00 086130 107.00
40720 GRISHAM, PAULA S
I-PER DIEM 07.15.24 PER DIEM 07/15/2024 R 7/29/2024 25.00 086131 25.00
22350 HARTWELL ENVIRONMENTAL CORP
I-D24-213 EJECTOR R 7/29/2024 1,720.00 086132 1,720.00
39920 IMPACT PROMOTIONAL SERVICES, L
I-INV93901 TACTICAL PANTS/BASE SHIRTS R 7/29/2024 1,263.02 086133 1,263.02
37260 KLEMENT FORD OF MUENSTER
I-FOCS183967 REPAIRS TO BRUSH 671 R 7/29/2024 2,539.59 086134 2,539.59
40680 LION ORGANIZATIONAL DEVELOPMEN
I-3358 LEADERSHIP TRAINING R 7/29/2024 4,012.89 086135 4,012.89
444
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 26
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
08690 O'REILLY AUTO PARTS
I-1959-166642 WIPER BLADES/SHINE CLOTH/CLNR R 7/29/2024 83.73 086136
I-1959-166820 2X BATTERIES NO CAB BACKHOE R 7/29/2024 196.52 086136
I-1959-166846 2X WIPER BLADES UN07 R 7/29/2024 27.98 086136
I-1959-168820 6PK PAPER/VENT CLIPS R 7/29/2024 16.98 086136
I-1959-170598 AIR FILTER/CABIN FILTER R 7/29/2024 39.90 086136
I-1959-171181 1QT MOTOR OIL R 7/29/2024 9.99 086136
I-1959-172145 CAR WASH/TIRE SHINE R 7/29/2024 16.68 086136 391.78
02970 OFFICE DEPOT
I-367882388001 COPY PAPER R 7/29/2024 108.03 086137
I-375495367001 INK CARTRIDGE R 7/29/2024 65.78 086137 173.81
19200 PATHMARK TRAFFIC PRODUCTS OF T
I-20671 CURB STOPS R 7/29/2024 310.85 086138 310.85
12820 RICOH USA, INC
I-108459992 EQPMNT LSE 08/12/24 - 09/11/24 R 7/29/2024 914.00 086139 914.00
25020 SANGER HARDWARE
I-3775 RECIP WRK/DRILL SET/RECIP BIM R 7/29/2024 66.97 086140
I-3776 FASTENERS R 7/29/2024 7.08 086140
I-3779 FASTENERS R 7/29/2024 16.40 086140
I-3794 CHAIN SAW TUNE UP R 7/29/2024 55.99 086140
I-3798 CHAINSAW PARTS R 7/29/2024 60.99 086140
I-3825 STUD FINDER R 7/29/2024 26.99 086140
I-3833 CONCRETE MIX R 7/29/2024 399.84 086140
I-3834 CHAIN/LINK CHAIN/SLIP HOOK R 7/29/2024 80.29 086140
I-3835 VELCRO 2"X15' R 7/29/2024 36.99 086140
I-3850 STAIN MARKER R 7/29/2024 9.59 086140
I-3857 CLMP/ADPTR/VLV/CONNCTR/COUPLR R 7/29/2024 84.55 086140
I-3863 FAUCET CONNCTR/CONTRHOSE R 7/29/2024 64.98 086140
I-3864 QUICK COUPLERS R 7/29/2024 16.98 086140
I-3872 2X RCIP TORCH 9"/6" 5PKS R 7/29/2024 43.98 086140
I-3874 2X CINDERBLOCKS R 7/29/2024 4.98 086140
I-3875 FASTENERS/HX NT/FLAT WASH R 7/29/2024 63.97 086140
I-3895 2X BLK SPRAY PAINT R 7/29/2024 15.98 086140 1,056.55
01800 SANGER INSURANCE
I-07/10/2024 NOTARY BOND RENEWAL BWILSON R 7/29/2024 107.56 086142 107.56
16240 SCHAD & PULTE
I-22678 OXYGEN R 7/29/2024 53.00 086143 53.00
445
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 27
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
31750 UNDERWOOD'S HEATING & AIR
I-40889856 SRVC CALL 209 N 5TH R 7/29/2024 85.00 086144 85.00
34220 UNIFIRST CORPORATION
I-2900100220 MATS - CITY HALL R 7/29/2024 17.36 086145
I-2900100222 UNIFORMS R 7/29/2024 37.05 086145
I-2900100223 UNIFORMS R 7/29/2024 20.72 086145
I-2900100224 UNIFORMS R 7/29/2024 18.42 086145
I-2900100225 MATS - P.W. R 7/29/2024 11.81 086145 105.36
39880 ZAVALA, HEIDI M
I-PER DIEM 07/23/24 PER DIEM 07/22-23/2024 R 7/29/2024 50.00 086146 50.00
03860 ZIMMERER KUBOTA & EQUIP., INC.
I-DEN-3060458 FIXED SHAFT PRUNER R 7/29/2024 440.00 086147
I-DEN-3060459 91VXL CHAIN PPT/PPF-280 R 7/29/2024 16.99 086147 456.99
1 CAGLE, ASHTON
I-000202407290238 US REFUND R 7/29/2024 143.75 086148 143.75
1 GOTOPO, LUGO
I-000202407290236 US REFUND R 7/29/2024 39.19 086149 39.19
1 HUGHES, MOLLY
I-000202407290239 US REFUND R 7/29/2024 34.85 086150 34.85
1 LILLIAN CUSTOM HOMES
I-000202407290240 US REFUND R 7/29/2024 96.27 086151 96.27
1 MILLSOP, TABITHA
I-000202407290237 US REFUND R 7/29/2024 15.45 086152 15.45
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 225 3,846,813.68 0.00 3,951,029.81
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 11 1,531,272.12 0.00 1,531,272.12
EFT: 33 616,901.90 0.00 616,901.90
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 2 VOID DEBITS 104,216.13
VOID CREDITS 104,216.13CR 0.00 0.00
TOTAL ERRORS: 0
446
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 28
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: POOL TOTALS: 271 6,099,203.83 0.00 6,099,203.83
BANK: POOL TOTALS: 271 6,099,203.83 0.00 6,099,203.83
REPORT TOTALS: 275 6,181,955.55 0.00 6,181,955.55
447
Item 12.
8/05/2024 10:51 AM A/P HISTORY CHECK REPORT PAGE: 29
SELECTION CRITERIA
------------------------------------------------------------------------------------------------------------------------------------
VENDOR SET: 99-AP VENDOR SET
VENDOR: ALL
BANK CODES: All
FUNDS: All
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CHECK SELECTION
CHECK RANGE: 000000 THRU 999999
DATE RANGE: 7/01/2024 THRU 7/31/2024
CHECK AMOUNT RANGE: 0.00 THRU 999,999,999.99
INCLUDE ALL VOIDS: YES
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PRINT OPTIONS
SEQUENCE: CHECK NUMBER
PRINT TRANSACTIONS: YES
PRINT G/L: NO
UNPOSTED ONLY: NO
EXCLUDE UNPOSTED: NO
MANUAL ONLY: NO
STUB COMMENTS: NO
REPORT FOOTER: NO
CHECK STATUS: NO
PRINT STATUS: * - All
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448
Item 12.