2014-15 Proposed Budget

Transcription

CITY OF SANGER, TEXAS
PROPOSED BUDGET
FISCAL YEAR 2014-2015
This budget will raise more revenue from property taxes than last year’s budget by
an amount of $183,333, which is a 6.64 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 $51,156.
The members of the governing body voted on the proposal to consider the budget
as follows:
For:
Billy Ezell
Russell Martin
Allen Chick
Scott Stephens
Against:
None
Present and not voting:
Absent:
Mayor Thomas Muir (votes only in case of a tie)
Gary Bilyeu
Property Tax Rate Comparison
Property Tax Rate
Effective Tax Rate
Effective Maintenance &Operations Tax Rate
Rollback Maintenance & Operations Tax Rate
Rollback Tax Rate
Debt Rate
2013-2014
Rate per $100
$0.665000
$0.612526
$0.431708
$0.466244
$0.641839
$0.175595
2014-2015
Rate per $100
$0.679500
$0.649898
$0.478245
$0.516504
$0.697253
$0.180749
Total debt obligation for the City of Sanger secured by property taxes: $783,763.
City of Sanger,
Texas
2015
Budget Message
Prepared By:
Michael Brice, City Manager
2015 Budget Message
Introduction
The intent of this budget message is to explain both the structure of the budget and the atmosphere in
which it was created. The budget message outlines the highlights of this year’s budget. It also discusses
the City’s Strengths, Weaknesses, Opportunities and Threats (SWOT analysis) for the upcoming year.
Finally, it discusses the structure of the budget, where revenues come from and where the money goes.
The budget message should provide the reader insight on municipal government finances and make the
raw numbers more understandable.
I encourage the reader to take a few moments to read through the budget message. I believe it will give
you valuable insight on the budget process. It will also provide insight into the thinking and conditions
in which the budget was prepared.
Municipal budgets are always challenging. There simply is never enough money to fix every problem
and address every concern. While the economy remains strong, revenues are fairly flat when compared
to 2014. This limits our ability to expand services beyond what is already being provided.
2015 will see the continuance of an aggressive effort to address our deteriorating infrastructure and
expand utilities to support commercial and industrial growth. This will require strong leadership from
the Mayor and Council. The result will be a community that continues to grow and improve the quality
of life of its citizens.
Review of 2013 Budget
With many subdivisions becoming built out we have seen a slump in tap fees and building permits.
However, with new phases of subdivisions coming online we should see a rebound in 2015. The housing
market remains very strong and demand is still high due to the shortage of housing in the area and low
interest rates. Sales tax is trending flat and we are projecting only a minor increase in sales tax revenue.
New residential and commercial construction and increased valuations are reflected in an anticipated
increase in the property tax base. We anticipate an over 5% increase in the property tax base in 2014
based on new construction. As always, we take a conservative approach to budgeting revenues.
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2015 Budget Message
We continue to work on the Capital projects scheduled for this year and many of these will carry over
into next year. Reconstruction of parts of Freese drive and constructing sidewalks along Freese Drive
has been completed. Engineering of water and wastewater lines on the east and west side of I35
continues with the beginning of construction anticipated next year. The Splash Pad and other
improvements in Switzer Park are nearing completion. Construction of the Willow-Jones wastewater
trunk line has been awarded and should be completed this fall. The waste water plant study has been
completed and engineering and design of the plant rehabilitation and expansion was recently awarded.
Engineering continues on McReynolds Road. We have also entered into an interlocal agreement with
Denton County to rehabilitate Sims, Jones, Smith and Kirkland streets.
FY 2015 Budget Highlights
Expenditures by Classification
As you can see in the chart below, overall expenditures are projected to rise by a little over 5%. We
have been very conservative in our budgeting and have looked at the history of each individual line item
when planning next year’s expenditures. The largest increases are in Capital Expenses and Debt Service.
Capital expenses are increasing 20.8% primarily due to the fact that we are replacing more aging
vehicles and equipment this year. During the recession we replaced very few non-public safety vehicles.
Now we have to catch up on vehicle and equipment replacement. Debt Service is increasing due to the
anticipated sale of bonds for the waste water treatment plant.
Budget Summary
2013 Actual
2014 Budget
2015 Budget
Difference
Salaries & Benefits
$ 4,086,790
$ 4,620,710
$ 4,774,765
$ 154,055
%
Change
3.33%
Supplies & Materials
$
$
$
430,759
$ (26,001)
-5.69%
Maintenance & Operations
$ 6,383,442
$ 6,740,700
$ 6,914,885
$ 174,185
2.58%
Contract Services
$ 1,222,378
$ 1,119,628
$ 1,158,682
$
39,054
3.49%
Utilities
$
496,686
$
570,300
$
601,350
$
31,050
5.44%
Capital Expenses
$
593,474
$
428,903
$
518,124
$
89,221
20.80%
Debt Service
$
886,628
$ 1,175,038
$ 1,433,155
$ 258,117
21.97%
Other Department Expense
$
88,121
$
79,948
$
81,457
$
1.89%
Transfers
$ 1,288,117
$
576,000
$
680,000
$ 104,000
18.06%
Total
$ 15,394,374
$ 15,767,987
$ 16,593,177
$ 825,190
5.23%
348,738
456,760
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1,509
2015 Budget Message
Internal Service Fund
Historically we have split the budget for departments with responsibilities in both the General Fund and
Enterprise Fund between the two funds. To increase transparency and assist operational efficiency, we
have placed those departments in an internal service fund. This allows us to present a single budget for
each department better reflecting that department’s true budget. It also streamlines the purchasing
process. For accounting purposes these departments will still be allocated to the funds at year end so
that each fund’s true cost can be reflected in the audit.
Personnel
I am recommending a 2% merit raise (Range from 0-3%) for employees again this year. In addition, I am
recommending we increase the monthly insurance stipend from $650 per month to $675 per month for
each employee to offset an expected increase in health insurance rates. I am recommending adding one
full time employee in Streets at mid-year to assist with our increased emphasis in street maintenance. I
am also recommending adding one part time employee in the Water Department. The cost of
unemployment insurance and workers compensation insurance has increased dramatically this year and
those increases are reflected in next year’s budget.
I am also asking the 4A and 4B economic development boards to consider funding a full time economic
development director’s position in next year’s budget. This position has been unfunded since 2008 due
to the recession. However, I believe it is time to step up our economic development efforts. To do so
will require filling this position.
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.
One big unknown this year is health insurance costs. Estimates vary widely depending on the source. I
have raised the per employee per month insurance stipend to $675 to help alleviate some of the
increase. This will probably not be enough to cover the expected increase which means our employees
will have to pick up the difference. The employee benefits committee will be meeting over the summer
to recommend a benefits package for next year.
Capital Projects
We will be carrying over most of the $300,000 in this year’s budget for streets to apply to McReynolds
Road next year. A small portion of this year’s money will be used for the Sims, Jones, Smith and Kirkland
Rehabilitation and improvements to the Lois Road railroad crossing. This year’s $350,000 commitment
will go toward the overlay and reconstruction of McReynolds Road from Ranger Creek to FM 2164.
Capital projects this year will be quite extensive. Capital projects are discussed in detail in the Capital
Improvement Plan included in the overall budget. In summary, capital projects will include
reconstruction and resurfacing of McReynolds Road in conjunction with Denton County and Extension of
water and sewer lines along the east and west sides of I35.
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2015 Budget Message
Reserves
Two years ago the Council set a goal of increasing emergency reserves to $2,000,000 over the next 3-5
years. We are on track to reach this goal by the end of the 2014 Budget Year. The resolution also
created a “Storm Reserve Fund”. This fund is funded by 2% of electric utility revenue and is intended to
be used in the event of extensive storm damage to the City’s infrastructure. The storm reserve fund will
end the year with approximately $315,000 in reserve.
Emergency Reserve Funds
Summary
While there are some structural changes in the budget, operationally there will be few changes. Staff
has prepared a proposed budget with cautious optimism for 2015 that addresses both our short term
and long term needs. As always we will closely monitor both revenues and expenses throughout the
year and adjust accordingly as conditions dictate.
SWOT Analysis
A SWOT analysis is a look at the City’s Strengths, Weaknesses, Opportunities and Threats (SWOT). It is
intended to give the reader a strategic perspective of current and future issues. These issues have an
effect on both revenues and expenditures.
Strengths
The local economy remains strong as indicated by the increase in construction and low unemployment.
The area continues to see a large influx of new residents each year and this trend is expected to
continue for the foreseeable future. Sanger’s location is one of its greatest strengths and needs to be
aggressively marketed. To that end we are proposing to the 4A and 4B economic development boards
funding of a full time economic development director’s position in the 2015 budget.
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2015 Budget Message
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 few months. We continue to utilize
the information developed by The Retail Coach to assist us in recruiting retailers and other business. We
are also extending utilities along both sides of Interstate 35 to entice new businesses and industry to the
City.
Another asset is the quality of life enjoyed by the citizens of Sanger. Sanger residents have access to all
of the amenities of the metroplex while enjoying life in a quiet, small town atmosphere. Access to Lake
Ray Roberts is also a quality of life asset and an economic boost for Sanger. The new sports park has
been a tremendous quality of life improvement for our citizens as well. It is well used and has been well
received by the citizens. It has also has also been a tremendous advertising tool for Sanger. This year
we added a splash park to replace our obsolete swimming pool. This will also be a quality of life
improvement for our citizens to enjoy.
Sanger Electric is another strength enjoyed by the City of Sanger. Sanger Electric generated almost
$7,500,000 in gross revenue last year. This revenue not only supports the Enterprise Fund but the
General Fund as well. Without this revenue, property taxes and other utility fees would need to be
much higher.
Sanger also enjoys having both a 4A and 4B economic development board. Each of these boards
generates approximately $300,000 annually in revenue. These monies have allowed Sanger to compete
economically and make quality of life improvements. 4B funds are currently being used to pay for the
new sports complex and other projects. 4A funds were used to purchase a 51,000 square foot
warehouse for job creation. It has been leased creating jobs as well as a positive cash flow in rent. This
year 4A will continue assisting with the extension of utility lines for development of additional industrial
properties.
Weaknesses
To a large extent cities in Texas are dependent on property taxes to fund their general revenue
operations. In Sanger, approximately 41% of general fund operating revenues come from property tax.
The weakness here is that almost half of the property tax in Sanger comes from residential
improvements (See Figure 1 below). Demand for service is much higher from residential properties than
from commercial properties. This means that, when averaged out, residences rarely pay the full amount
in property tax for the services they receive from the City. Commercial properties, however, typically
generate more property tax than they require in services. Growing our commercial property tax base is
essential to providing quality service to our customers while limiting the property tax burden on our
residents. The addition of Holt Caterpillar and McClain’s RV in the coming years will help create a more
balanced tax base. Recruiting more industrial and commercial development will also be a priority for a
new economic development director.
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2015 Budget Message
Percentage of Property Tax by Source
Another weakness is median home prices in Sanger. While the median home price in the DFW Metro
area is around $200,000, the median home price in Sanger is half that. This results in a much lower tax
income per lot than in other areas. We need to diversify our housing mix to include houses in higher
price ranges that generate higher property taxes. This will also help alleviate the tax burden on families
with lower incomes and those with fixed incomes. We have seen a better mix and a higher average
home cost this past couple of years. As a result we are seeing our average valuation increase. We need
to proactively encourage this trend to help eliminate this weakness.
Another weakness that stifles growth is the fact that as the city limit expands, we add areas that are not
in our water supply CCN. Because the water supply corporation that serves these areas does not
provide fire protection, development is severely limited. This will continue to be an issue until some
permanent resolution is found.
Opportunities
Industrial Development
As mentioned under strengths, Sanger is uniquely located to service both North Texas and Southern
Oklahoma and has hundreds of acres of developable land with both interstate highway and rail access.
Not only are these properties being marketed by the land owners but the City is also marketing these
properties through the Greater Dallas Chamber of Commerce. Sanger must capitalize on these
industrial prospects and aggressively market its strengths. To do this will require additional investment
in infrastructure to ensure that industrial sites are “shovel ready” when companies are ready to move.
To that end, plans are in the works to extend water and waste water lines to the new View Road
extension to entice industrial development. We are also working with private developers to develop
shovel ready industrial parks to spur industrial growth.
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2015 Budget Message
Residential Development
There have been 24 new home starts so far in Fiscal Year 2014. The number of new homes is down due
to the lack of buildable lots. The average assessed value also rose, increasing from $100,846 in 2013 to
$105,530 in 2014. It is important that this growth be diversified across a wide range of the housing
market from starter homes to homes that exceed $500,000 in price. Homes in higher price ranges
generate higher property taxes but typically require the same amount of services as homes of lesser
appraised value. This allows the City to provide services at a lower appraised value, saving everyone on
their property taxes. Currently the average home value in Sanger is approximately $100,000. At that
value a home will generate approximately $665 in City property tax each year. In comparison, a
$250,000 home generates $1662 at the same tax rate. Simply put, higher priced homes translate into
lower property taxes and increased services for everyone.
Commercial Development
Commercial development will follow residential development. Sanger is experiencing some commercial
growth and should see more as the area’s population increases. The good news is that Sanger has
plenty of developable commercial property. The bad news is some of the large tracts available for
commercial development lack infrastructure (water and sewer) on site. As with industrial development,
we need to extend water and sewer into these areas to make them more attractive for development.
2015 will see new water and sewer lines extended along the West side of I35 to promote commercial
development. The City must continue to promote commercial development, especially development
that generates both property and sales tax.
Threats
One threat that bears close watch is the increased cost of health insurance. We will not know until late
in the budget process if we will face an increase this year or not but a significant increase is highly likely.
Many aspects of healthcare reform continue to take effect. These new requirements will raise our cost
of providing health insurance to our employees.
Another significant threat is action taken by the State Legislature. Cities will take multiple hits this year
as the State reduces State funding for programs, keeps more revenue for themselves and passes new
unfunded mandates that will cost the cities money to implement. In their quest to balance the budget
without raising taxes, they are significantly impacting budgets and services at the local level. One
example of this is the new regional groundwater districts recently mandated by the State. These
districts will be funded through a tax on groundwater pumped by water systems like ours. No state
funding will be provided. This will cost the citizens of Sanger about $35,000 each year and will require a
$2.00 per month increase in everyone’s water bill.
One threat we are close to mitigating is a lack of emergency reserve funds. Two years ago the Council
set a goal of $2,000,000 in emergency reserves to be reached over the next 3-5 years. We project
ending FY 2014 with approximately $2,000,000 in emergency reserve funds thereby meeting that goal.
We are also building a “Storm Fund”. The Storm fund is in addition to other emergency funds. These
funds would be used only in the event of a major emergency such as a tornado to cover revenue
shortfalls and unforeseen expenses. Eventually, every City faces some type of disaster. Be it a tornado,
flood, ice storm or other disaster two things are certain; the City will need money for the recovery
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2015 Budget Message
efforts and traditional revenue sources will be negatively impacted at the same time. Having these
funds on hand will help us recover as quickly as possible without destroying us financially.
Understanding the Municipal Budget
This section is intended to give the reader an overview of how the budget works. Municipal budgets are
governed by Federal and State Statutes and local regulations. The intent here is not to explain every
requirement for municipal budgeting but to discuss generally how the budget works.
The City operates six major funds. They are the General Fund, Enterprise Fund, 4A Economic
Development Fund, 4B Economic Development Fund, Debt Service Fund and Capital Improvement Fund.
These funds are explained in detail below. The City’s fiscal year runs from October 1st until September
30th each year. The budget process begins in the spring of each year internally. Budget workshops are
held during the summer of each year with the City Council and economic development boards. Public
hearings are also held on the budget. The budget must be approved and next year’s property tax rate
set before October 1st each year (see Timetable for Adopting the Budget). When the economy is
volatile, such a lengthy process can lead to financial issues down the road. For example, a road project
that is scheduled to begin in the summer would be estimated in the spring of the previous year, over a
year earlier. Due to market volatility the actual cost could be significantly higher or lower than
estimated. This can occur frequently in government and is usually not understood by the public.
To a great extent the City works on a pay as you go basis. Revenues must be sufficient to cover
expenses. Sometimes this can create some short term issues because of the timing of revenues. For
example, the largest revenue stream in the General Fund is property taxes. However, we do not receive
the bulk of these funds until the second quarter of the fiscal year. This means that other revenues must
be used to cover expenses in the first quarter and that discretionary expenses (like buying new vehicles)
are usually deferred until after the first quarter.
Because the City cannot spend money it does not have, it must find an alternative method of financing
large infrastructure projects. Replacing or adding new roadways, water lines, sewer lines and drainage
improvements are very expensive. After paying for operations most cities do not have sufficient funds
left over to pay for these improvements as they are done. Therefore, cities sell municipal bonds to pay
for these improvements up front. The bonds are then paid off over a period of time, spreading the
expense over a number of years. The City must pledge either property tax, or some other revenue like
utility fees toward repaying the bonds. The downside is that these pledged funds cannot be used for
other purposes in future years. This means that long term debt must be managed and controlled so that
necessary improvements are made without hamstringing future budgets.
Another important point is that revenue numbers in the budget are estimates of what we think will be
collected next year. The monies you see in revenue are not sitting in the bank October 1st waiting to be
used. If revenues do not meet projections, then expenditures must be curtailed to meet those
shortfalls. If revenues exceed projections, then excess fund balances at the end of the year can be used
to build up reserves, do capital projects or supplant next year’s revenues.
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2015 Budget Message
Understanding Property Tax
Property Taxes are historically the primary funding source for General Fund operations. The property
tax calculation process can be very complicated. Having a basic understanding of how it is calculated
and the rules involved is essential in making sound decisions on the property tax rate. Because of the
way the rate is calculated, decisions made about the rate this year will impact future year’s budgets as
well.
Property tax valuations run more than a year behind. For example, at the beginning of each year the
Tax Assessors office determines the taxable value of property for the year before. They then send
notice to property owners of the assessed value of their property. Property owners then have an
opportunity to protest that value if they feel it is unfair. The County Tax Assessors office hears the
disputes and then certifies the Total Net Taxable Valuation for the City sometime around the end of July.
The City then sets the rate for the upcoming year with the taxes due in January. Therefore, the taxes
collected in January of 2015 are based on property values determined for 2013 and certified in 2014.
This is why increases or decreases in property tax collections lag behind overall increases or decreases in
property values.
The property tax rate is made up of two components; the Interest and Sinking (I&S) rate and the
Maintenance and Operation (M&O) rate. The I&S rate is the rate necessary to generate enough revenue
to service the debt on bonds pledged against property tax. The M&O rate is the portion of the property
tax used for day to day operations of General Fund departments. The I&S rate is set by the Assessor’s
office based on the net taxable valuation and the amount of debt. (Debt/Valuation= I&S tax rate). The
City does not determine this rate, although it is included in the overall rate set by the city.
Two key rules apply when determining the tax rate. The first is the Effective Rate. The Effective Rate is
the rate that, based on this year’s valuation, will service the debt (I&S rate) and raise the same amount
of revenue as was raised last year for M&O. The Effective Rate may be higher or lower than the year
before depending on a decrease or increase in the total valuation and an increase or decrease in debt
service.
The second term is the Rollback Rate. To oversimplify, if a City sets the tax rate so that it will generate
more than 108% of the revenues generated last year, it is subject to the filing of a petition by the voters
to send the tax rate to an election. If the City stays under 108% it cannot be challenged by petition.
When a City sets the tax rate for the year it is really determining the M&O rate since the I&S rate is a
function of taxable value and debt. This is important for a number of reasons. First, any rate set below
the Effective Rate means a decrease in revenues. This decrease in revenue comes 100% from M&O
revenue. Second, if total valuation falls (as happened in 2010) and debt also decreases, the Effective
Rate will be higher than the Rollback Rate. This means that to raise the same amount of operating funds
in 2010, we would have had to exceed the Rollback Rate. While this is a rare occurrence for a growing
City, it drives home the fact that setting the tax rate needs to be based on a number of factors
considered together.
Tax rates can vary widely between cities. For example, there are 88 Cities in Texas with a population
between 5,000 and 10,000. Property taxes range from $0.1468/$100 to $0.957898/$100 in those cities.
The maximum a home rule city can charge is $2.50/$100. Net Taxable Valuations also vary widely and
are the primary factor in determining what rate a city needs to charge to pay for debt and operations.
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2015 Budget Message
Two examples help to clarify this point. The first is Highland Park with a net taxable valuation of over
4.5 Billion. Highland Park’s tax rate is only $0.22/100 but it generates over $10,000,000 a year in
revenue. On the other end of the spectrum is the city of Mathis with a tax rate of $0.957898. Mathis’
net taxable valuation is only $85,987,583 and generates revenue of $823,763. So, even though Mathis’
rate is over four times higher than Highland Park’s, it generates less than a tenth of the revenue.
I do not suggest any increase lightly and in fact would like to see us lower the tax rate over time.
However, until we start growing our commercial property tax base, this will be difficult to achieve. The
key is growing our total net taxable value without adding a greater burden on services than what we
receive in additional revenue. Again, this will require adding commercial property to the tax rolls. As
stated earlier, new residential properties, while increasing the tax role, also increase service demand
and are usually break even at best.
General Fund
The General Fund is the fund used to finance the operations of general government. The General Fund
includes Public Safety, a portion of Public Works, Community Services, Sanitation, and a portion of
Administrative and Support Services. Public Safety includes; Police, Municipal Court, Animal Control,
Code Enforcement, Fire and Ambulance departments. Sanitation is solid waste (Sanitation is contracted
out to a third party operator). Community Services include; Development Services, Economic
Development and the Library. Administrative and Support Services include; Non Departmental
Expenses, the Mayor and Council’s budget, Custodial, Fleet Services, Public Works Administration and
the Administration Department. The cost of Administrative and Support Services are split between the
General Fund and Enterprise Fund. 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.
General Fund revenues come from a myriad of sources Including property tax, sales tax, court fees, Fire
and EMS revenues and franchise fees. By far, the largest revenue stream is property tax. Due to growth
and appreciation of property values, Sanger has enjoyed increasing property taxes over the last twelve
years.
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2015 Budget Message
General Fund revenues do not cover expenditures. The difference is made up by the transfer of excess
revenues from the Enterprise Fund. These funds come primarily from the Electric utility. Without these
funds, property taxes would have to be increased or services severely cut to balance the budget. The
Transfer in 2014 was budgeted at $225,000. It is projected at $300,000 for 2015. Typically, due to cost
savings throughout the year, this transfer for operations is not necessary and we have used these funds
to build up reserves.
Enterprise Fund
The Enterprise Fund is made up of utility departments including Water, Wastewater and Electric and
their supporting departments like Finance and Fleet Maintenance. Administrative oversight costs and
support services are split between the Enterprise Fund and General Fund. Enterprise utilities are
intended to generate more revenue than is needed for operations. This excess revenue is used to pay
for infrastructure improvements and support the General Fund to defer higher property taxes.
Not only does the Electric Utility generate the bulk of gross revenues, it also produces the majority of
excess revenues. In fact, at the present rates, the Water Utility actually loses money and the
Wastewater Utility barely breaks even. This issue was discussed in detail in the 2010 Rate Study as is the
need to incrementally raise rates over the next few years in both Water and Wastewater to correct this
issue. Fortunately, we have locked in the rate we pay for wholesale electric through May of 2019, so no
significant increases in Electric rates are anticipated.
Recently the State has mandated that regional groundwater districts be established statewide to
manage groundwater resources. To pay for the districts water producers will have to pay a fee on the
water removed from the ground. We are calaculating that this will cost Sanger about $36,000 a year.
Staff is proposing increasing the base rate for water by $2.00 to cover this additional expense imposed
by the regional water district. Staff is also recommending a $1.00 increase in the base electric rate to
cover increased transmission costs.
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2015 Budget Message
Staff is recommending a 15% rate increases in sewer rates next year to pay the interest only bond
payment for the rehabilitation and expansion of the waste water treatment plant. Full payment of the
bonds in future years will require additional increases over the next two to three years. These rate
increases will pay the bond debt without having to rely on property tax to do so. Staff is proposing a 6%
increase in water rates to cover cost increases. These rate increases will pay the bond debt without
having to rely on property tax to do so.
Expenditures in the Enterprise Fund are overwhelmingly spent on Public Works as they should be.
Expenditures include daily operations of the utilities, capital improvements, and debt service on bonds
for capital imrovements.
This year we are adding an internal service fund to make the budgets for departments with
responsibilities in both the General and Enterprise Funds more transparent and easy to manage. The
departments include Non-Departmental, Mayor and Council, Administration, Public Works
Administration and Fleet Services. Instead of each department having a separate budget in each fund,
those departments will have a single budget in the Internal Service Fund. This will make it easier for the
reader to see the true cost of the department without having to look in two different places. It will also
streamline cost allocation internally.
Economic Development Funds
Under Texas Law, certain municipal governments can establish Economic Development Corporations for
the purposes of attracting economic development and other limited purposes. These corporations are
overseen by boards appointed by the City Council. Sanger is one of the few Cities that has both a 4A and
4B Economic Development Corporation. Both of these corporations receive revenues from a separate ½
cent sales tax. This sales tax generates around $300,000 each year for each of the corporations.
Due to changes in legislation the 4A board can now fund projects authorized under either 4A or 4B
statutes. This gives us the flexibility to combine 4A and 4B funds if we need to for either industrial
development or to enhance the quality of life. Historically this money has been used to pay off the debt
for the land associated with the Wal-Mart Distribution Center. Over the years the 4A Board has also
built up a healthy reserve. In 2009, 4A purchased a 51,000 square foot warehouse at the East end of
Downtown for the purpose of attracting new jobs to the area. The Warehouse was leased to
Hollingsworth manufacturing in March of 2012 and has created several new jobs. The lease also
generates a positive cash flow back to the 4A board. With the Wal-Mart debt paid off and the
warehouse in a positive cash flow condition, the 4A Board is poised to further fund improvements
related to economic development. In 2015 4A will be assisting with extending utilities to the View Road
Industrial Park.
The 4B Board can fund any project authorized under the 4A statutes. In addition, the 4B Board can fund
improvements in other areas including parks and recreation. Historically 4B monies have been used to
help fund infrastructure improvements, park and recreation improvements and, most recently, the new
sports park. The 4B Board also maintains a modest reserve and is currently committed to servicing up to
$180,000 annually of the 2009 CIP for the new sports park and $32,500 per year for the splash park debt
service.
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2015 Budget Message
Thanks to these two boards the City of Sanger has been able to provide economic development
incentives and make park and recreation improvements that it simply could not afford otherwise. While
these funds can only be used for limited purposes, having them frees up other revenues for other
purposes.
Debt Service Fund and Capital Projects Fund
The Debt Service Fund is where long term, property tax funded debt is paid. The Capital Projects Fund is
where expenditures on Capital Projects are paid. Both debt service and capital projects serve as internal
service funds used for accounting purposes.
Hotel/Motel Tax Fund
These expenditures are tightly regulated by state law. To ensure that these funds are spent
appropriately, they are placed in a separate fund and not comingled with the General Fund.
Conclusion
Revenue growth will allow us to maintain current service levels and continue to maintain and repair
infrastructure this year. This means continuing to fill potholes and repave streets, replace old water and
waste water lines, build sidewalks and maintain our parks in an attractive condition.
Staff have worked hard and kept up with their responsibilities even when short staffed. They have
willingly accepted cross training so they could help out in other departments when needed. They have
been very frugal with spending. I want to commend all of our employees for their hard work and
dedication through these rough times. The adversity we have faced the past few years will make us a
better organization in the future.
I also want to thank the Mayor and Council for their support through these tough times. The Mayor and
Council have had to make some hard decisions. They have poured much thought into those decisions
and haven’t flinched when doing the right thing was not going to be popular. The Citizens of Sanger are
fortunate to have such people guiding the City.
The municipal budgeting process can be confusing, especially when looking only at the raw numbers.
We have worked hard to make the budget more transparent and understandable. I think you will see
even more improvements and transparency this year. However, the budget is still just numbers. The
budget message explains the meaning of those numbers. It is intended to shed light on the budget
process and provide a general overview of its structure. It is also intended to shed light on the thoughts
and concerns that went into formulating the budget. I hope you have found it helpful.
Michael Brice
Michael Brice, City Manager
14
City of Sanger, Texas
Proposed Budget Summary
Fiscal Year 2014-2015
GENERAL FUND
EXPENDITURES BY DEPARTMENT
20-Police
22-Animal Control
24-Fire
26 Municipal Court
28-Development Services
30-Streets
32-Parks
42-Library
46-Economic Dev.
66-Solid Waste
74-Transfers Out
Budgeted 2014
$
Estimate 2014
Proposed 2015
Budgeted 2014
50,000
50,000
TOTAL EXPENDITURES
5,410,159
5,207,529
5,712,869
TOTAL EXPENDITURES
10,707,828
10,520,063
11,260,214
TOTAL UNRESTRICTED REVENUES
Transfers In
4,890,000
483,400
4,960,580
483,400
5,238,050
493,535
TOTAL UNRESTRICTED REVENUES
10,835,000
11,106,000
11,308,500
Fund Balance for New PD Building
Expected Trf to Contingency Rsrv
50,000
INCREASE IN FUND BALANCE
$
13,241
$
61,451
1,105,530 $
552,577
6,391,835
1,068,038
1,589,848
Proposed 2015
1,279,848 $
105,789
882,637
210,492
229,515
381,211
504,874
240,373
620,000
702,790
50,000
(225,000)
$
Estimate 2014
1,280,661 $
106,990
948,652
213,384
223,448
402,212
575,383
257,222
30,400
600,000
721,807
Use of Fund Balance-New PD Building
1,365,887
108,988
972,806
224,107
254,695
534,542
573,502
258,322
635,000
785,021
ENTERPRISE FUND
50-Water
54-Waste Water Treatment
58-Electric
70-Debt Service
74-Transfers Out
Expected Trf to Contingency Rsrv
$
18,716
INCREASE IN FUND BALANCE
1,065,861 $
559,312
6,281,022
1,068,038
1,545,830
1,278,630
663,825
6,432,054
1,224,385
1,661,320
(400,000)
$
127,172
$
185,937
$
48,286
2011 Budget
Expenditures by Classification includes all Departments, including those departments internally funded Council, Administration, Public Works, Finance, Fleet, and Non-Departmental. Those expenditures are
treated as transfers throughout the rest of the budget. However, to provide a complete snapshot of
expenditures by classification, the internally funded department expenditures are included here by
classification - salaries, supplies, operations, etc. rather than shown as Transfers. Other Department
Expense includes specific classifications such as Court Costs and Community Centers. Actual Transfers
from the Enterprise Fund in 2013 include the following: $180,000 for the new Police Department Building,
$250,000 for Freese Reconstruction, $25,000 for Keaton & 5th Sidewalks, and $363,497 fo Old Bond
Reserves.
Budget Summary
2013 Actual
Salaries & Benefits
$
4,086,790 $
4,620,710 $
$
348,738 $
456,760 $
$
6,383,442 $
6,740,700 $
6,974,885 $ 234,185
3.47%
Contract Services
$
1,222,378 $
1,119,628 $
1,182,682 $
63,054
5.63%
Utilities
$
496,686 $
570,300 $
601,350 $
31,050
5.44%
Capital Expenses
$
593,474 $
428,903 $
518,124 $
89,221
20.80%
Debt Service
$
886,628 $
1,175,038 $
1,433,155 $ 258,117
21.97%
$
88,121 $
79,948 $
Transfers
$
1,588,117 $
876,000 $
Total
Authorized Employees
2014 Budget
2015 Budget
Difference
4,770,670 $ 149,960
430,759 $
81,457 $
(26,001)
% Change
3.25%
-5.69%
1,509
1.89%
980,000 $ 104,000
11.87%
$ 15,694,374 $ 16,067,987 $ 16,973,082 $ 905,095
5.63%
2013
2014
2015
Full Time
60
65
66
Part Time
7
6
7
001
General
Fund
Transfer to:
001 General Fund
003 General Debt Service Fund
004 CIP Fund
008 Enterprise Fund
41 4A Corporation
42 4B Corporations
WW Reserve for Cap Proj
Storm Recovery Fund
004
CIP
Fund
008
Enterprise
Fund
158,535
4A
Fund
4B
Fund
WW Reserve
for Cap Proj
Internal
Service
Fund
Storm
Recovery
335,000
493,535
212,500
350,000
0
50,000
0
120,000
150,000
1,466,341
212,500
350,000
25,000
25,000
120,000
150,000
1,031,320
435,021
785,021
Transfer From:
001 General Fund
003 General Debt Service Fund
008 Enterprise Fund
41 4A Corporation
42 4B Corporations
WW Reserve for Cap Proj
Storm Recovery Fund
003
Debt Service
Fund
158,535
0
1,661,320
0
237,500
0
0
350,000
435,021
158,535
335,000
25,000
212,500
493,535
212,500
120,000
150,000
120,000
150,000
25,000
350,000
From GF to DSF for Ambulance and Brush Truck Lease
From GF to DSF for Street Equipment Lease
From Ent Fund to GF for General Transfer
From Ent Fund to GF for PILOT
From 4B to DSF for Warehouse Note
From 4B to DSF for Splash Park
From GF to CIP for Street Maintenance
From Ent Fund to 4A for Economic Development
From 4B to 4A for Economic Development
From GF to Int Service Fund
From EF to Int Service Fund
From Ent Fund to WW Reserve for Capital Projects - 10% of WW Revenue
From Ent Fund to Stormwater Recovery Fund - 2% of Electric Revenue
0 2,842,376
0
50,000
0
107,000
51,535
250,000
85,000
180,000
32,500
350,000
25,000
25,000
435,021
1,031,320
120,000
150,000
2,842,376
158,535
335,000
212,500
50,000
1,466,341
785,021
158,535
1,031,320 1,661,320
0
237,500
0
0
1,466,341 2,842,376
GENERAL FUND REVENUES
2012-13
ACTUAL
Taxes
4310 Property Tax
$
4311 Delinquent Prop. Tax
4321 Penalty & Interest Prop. Tax
4425 Sales Tax
4450 Mixed Drink Tax
Total Taxes
Franchise Fees
4650 ATMOS
4660 Century Link
4665 Suddenlink
4670 COSERV
4683 Sanger Water
4684 Sewer Sewer
4685 Sanger Electric
4689 Progressive
4690 Dumpsters
4695 ROW fees
Total Franchise Fees
Licenses & Permits
4510 Building Permits
4511 Zoning & Plats
4520 Health Permits
4530 Electrical Licenses
4540 Plumbing Licenses
4545 Fire Alarm/Sprinkler
4550 AC & Mechanical
4555 Irrigation
4575 RV Park Annual Permit
4580 SOB Annual Permit
4581 Beer & Wine Permit
Total Licenses & Permits
Fire & EMS
4740 Fire Denton Co. Interlocal
4750 EMS Denton Co. Interlocal
4765 Fire Grant Funding
4772 Emergicon
Total Fire & EMS
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
2,022,525 $
15,054
18,259
629,189
2,623
2,687,650
2,050,000 $
20,500
15,000
650,000
3,000
2,738,500
2,033,973 $
20,500
15,000
630,000
2,900
2,702,373
32,111
10,465
61,921
20,893
35,000
10,000
20,000
70,000
40,000
10,000
40,000
68,000
387,288
36,054
6,050
178
554,960
390,000
45,000
4,500
100
574,600
390,000
36,000
6,000
200
590,200
40,000
10,000
40,000
70,000
78,500
70,000
398,750
38,000
6,000
200
751,450
71,963
80,000
22,000
2,000
150
150
1,200
700
1,200
500
500
108,400
65,000
2,500
15,000
1,800
100
200
1,000
1,200
1,370
500
500
89,170
100,000
2,500
16,000
2,000
150
200
1,000
1,000
1,350
500
500
125,200
10,000
250,000
10,000
250,000
10,000
250,000
200,000
460,000
225,000
485,000
235,000
495,000
16,858
1,600
150
1,285
800
1,870
230
94,756
22,350
228,940
11,904
247,816
511,010
2,110,000
20,500
17,000
660,000
3,000
2,810,500
2012-13
ACTUAL
Fines
4600 Default/Court
4603 Judicial Fee- County-JFCT
4604 Judicial Fee-City
4607 State Traffic Fee
4608 Consolidated Court Fee
4609 State Jury Fee
4615 Child Safety Court Cost
4617 Insurance & Dismissal Fees
4620 Special Expense Fee
4625 Fines
4627 Warrant Fees
4628 Arrest Fees
4637 Traffic Code
4638 Child Safety Seats
4639 Civil Justice Fee
4640 Defensive Driving Fee
4643 Time Payment Local
4645 Municipal Service Bureau
4646 Time Payment State
4648 Truancy Fee
Total Fines
Charges For Service
4115 Park & Ballfield Revenues
4116 Park Concessions
4120 Community Center Fees
4130 Variances & Plats
4134 tournament Fees
4150 Animal Control Fees
4155 Mowing Fees
4156 Police Fees & fines
Total Charges for Service
Library
4180 Library Misc.
4181 Library Fines
4182 Library Copies
4183 Inter Library Loan
4184 Library Cards
4185 Lost Books
4189 Denton County
3,651
4,060
450
12,726
29,825
3,067
1,310
650
24,334
57,152
4,176
3,534
1,255
7,520
72
1,209
5,665
1,325
1,496
163,477
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
3,500
4,500
600
12,000
28,000
3,000
2,000
900
20,000
60,000
4,000
4,000
1,500
7,000
1,000
1,200
6,000
1,200
1,600
162,000
1,700
4,100
450
15,000
29,500
3,000
1,500
750
23,500
54,000
4,800
4,000
1,500
13,500
50
800
900
7,000
900
1,600
168,550
2,500
4,500
500
15,000
29,000
3,000
1,500
750
22,500
55,000
4,500
4,000
1,500
12,500
50
1,000
1,000
6,500
1,000
1,600
167,900
7,886
37
4,655
1,915
2,101
(52)
5,197
21,739
15,000
12,000
12,000
4,000
2,000
2,000
5,000
3,500
31,500
4,000
3,500
2,500
1,500
1,200
3,800
28,500
4,000
3,000
2,500
1,500
1,500
3,500
28,000
15,810
4,000
13,500
500
1,600
1,620
1,352
50
200
13,800
500
1,500
1,500
1,250
50
200
13,500
2012-13
ACTUAL
Total Library
4800 Interest Income
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
15,810
17,500
19,122
18,500
1,143
2,500
2,300
2,500
18,799
31,028
22,395
35,112
24,000
25,000
7,000
34,365
100,000
190,365
24,000
25,000
25,000
35,000
25,000
134,000
Miscellaneous Income
4900 Rental Income
4909 Sales of Assets
4910 Misc. Income GF
4920 Sanger ISD Resource Officer
4946 Insurance Damage Reimb.
Total Miscellaneous
107,334
24,000
50,000
36,000
110,000
Solid Waste
4190 Sanitation Billing
4191 Sanitation Penalties
Total Solid Waste
657,453
10,596
668,049
675,000
10,000
685,000
675,000
10,000
685,000
695,000
10,000
705,000
4,825,928
4,890,000
4,960,580
5,238,050
20,500
20,500
110,000
380,000
531,000
81,000
40,000
15,200
15,200
107,000
225,000
483,400
81,000
40,000
15,200
15,200
107,000
225,000
483,400
85,000
158,535
250,000
493,535
Total before Transfers and Debt
Service
Transfers In
4980 PILOT from EF
4983 From Equip. Replacement
4985 From 4A
4986 From 4B
4987 From DSF
4990 From Enterprise Fund
Total Transfers
Total General Fund Revenues
$
5,356,928 $
5,373,400 $
5,443,980 $
5,731,585
Police Department
Department Description and Responsibilities
The police department provides law enforcement services for the City. It is tasked with upholding and
protecting the safety and security of citizens and visitors to the City of Sanger. The police department also
is charged with code enforcement and environmental enforcement responsibilities.
Budget Summary
Salaries & Benefits
2013 Actual
2014 Budget
2015 Budget
Difference
$894,374
$961,131
$1,006,455
$24,824
$31,200
$30,500
($700)
-2.24%
$89,778
$74,500
$75,200
$700
0.94%
Contract Services
$77,447
$66,330
$79,382
$13,052
19.68%
Utilities
$20,525
$20,000
$26,850
$6,850
34.25%
$264,759
$127,500
$147,500
$20,000
15.69%
$1,371,707
$1,280,661
$1,365,887
$85,226
6.65%
Capital Expenses
$45,324
% Change
4.72%
Debt Service
Transfers
Total
2013
2014
2015
Full Time
13
14
14
Part Time
0
0
0
GENERAL FUND EXPENDITURES BY DEPARTMENT
2012-13
ACTUAL
20-POLICE
51-SALARIES AND BENEFITS
20-5110 REGULAR SALARIES
20-5111 MERIT INCREASE
20-5117 VACATION COMPENSATION
20-5120 OVERTIME
20-5125 LONGEVITY PAY
20-5130 FICA
20-5140 RETIREMENT
20-5150 HEALTH INSURANCE
20-5160 WORKER'S COMPENSATION
20-5170 T.E.C.
20-5175 EAP (EMPLOYER ASSIST.PROG)
20-5180 MEDICAL/PHYSICALS
TOTAL 51-SALARIES AND BENEFITS
$
632,182 $
37,705
6,722
51,211
46,521
100,179
19,064
182
443
165
894,374
2013-14
BUDGET
665,000 $
9,975
4,500
35,000
7,204
57,734
50,518
109,200
20,000
1,000
500
500
961,131
2013-14
ESTIMATE
668,378 $
2014-15
PROPOSED
960,518
681,750
10,226
6,000
35,000
8,016
62,984
59,279
109,200
28,000
5,000
500
500
1,006,455
5,601
29,976
7,204
57,734
50,000
109,200
27,500
4,925
52-SUPPLIES AND MATERIALS
20-5210 OFFICE SUPPLIES
20-5215 FOOD
20-5220 POSTAGE
20-5235 DUES AND REGISTRATION
20-5240 TRAVEL EXPENSE
20-5245 JANITORIAL SUPPLIES, ETC.
20-5255 WEARING APPAREL
20-5260 SAFETY EQUIPMENT
20-5265 DRUG PREV & INVESTIGATION
20-5275 FILING FEES
TOTAL 52-SUPPLIES AND MATERIALS
3,964
452
942
4,409
655
437
9,422
3,340
963
240
24,824
5,500
400
6,000
2,000
500
9,800
5,000
1,500
500
31,200
5,500
5,500
6,000
1,500
500
9,800
5,000
1,500
500
30,300
6,000
1,500
700
9,800
5,000
1,500
500
30,500
53-MAINTENANCE AND OPERATIONS
20-5310 R& M BUILDING
20-5320 MOTOR VEHICLE FUEL
20-5325 R & M MOTOR VEHICLE
20-5326 R & M MINOR EQUIPMENT
20-5332 OFFICE MACHINE LEASE
20-5397 DAMAGE CLAIMS
TOTAL 53-MAINTENANCE AND OPERAT
2,796
53,891
28,342
1,010
2,834
905
89,778
2,500
48,000
20,000
1,500
2,500
74,500
2,500
48,000
20,000
1,500
2,500
74,500
3,200
48,000
20,000
1,500
2,500
75,200
54-CONTRACT SERVICES
20-5410 TML INSURANCE
20-5430 PROFESSIONAL SERVICES
20-5450 TECHNICAL SUPPORT
20-5451 ANNUAL SOFTWARE SUPPORT
20-5460 DISPATCH SERVICES
TOTAL 54-CONTRACT SERVICES
13,029
19,712
8,452
6,241
30,013
77,447
18,000
8,500
12,000
27,830
66,330
18,000
8,500
12,000
27,830
66,330
18,000
8,500
15,000
37,882
79,382
55-UTILITIES
20-5510 TELEPHONE SERVICES
20-5515 ELECTRIC
20-5516 GAS SERVICE
20-5520 CELL PHONE
2,907
4,666
12,952
5,500
14,500
5,500
700
14,500
11,000
1,350
14,500
2012-13
ACTUAL
20-POLICE
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
TOTAL 55-UTILITIES
20,525
20,000
20,700
26,850
60-CAPITAL OUTLAY < $5K
20-6020 BUILDING IMPROVEMENTS
20-6025 COMPUTER HARDWARE
20-6026 COMPUTER SOFTWARE
20-6040 FURNITURE & FIXTURES
TOTAL 60-CAPITAL OUTLAY < $5K
14,244
14,244
24,500
3,000
27,500
24,500
3,000
27,500
20,000
24,500
3,000
47,500
181,477
69,038
250,515
80,000
20,000
100,000
80,000
20,000
100,000
80,000
20,000
100,000
61-CAPITAL OUTLAY > $5K
20-6111 LAND AND BUILDING PURCHASE
20-6135 POLICE VEHICLES
20-6165 PUBLIC SAFETY EQUIPMENT
TOTAL 61-CAPITAL OUTLAY > $5K
TOTAL 20-POLICE
$
1,371,707 $
1,280,661 $
1,279,848 $
1,365,887
Animal Control
Animal Control provides for the safety of the public through the control of wild and domesticated
animals. It is also charged with providing for the welfare of animals within the City. Animal control
is responsible for the adoption of abandoned and surrendered animals. Animal control operates
under the supervision of the police chief.
Budget Summary
2013 Actual
2014 Budget 2015 Budget Difference % Change
Salaries & Benefits
$46,091
$50,490
$52,488
$1,998
3.96%
$54,719
$48,100
$48,100
$0
0.00%
$9,594
$7,800
$7,800
$0
0.00%
$760
$600
$600
$0
0.00%
$24,220
$0
$0
$0
-
$135,384
$106,990
$108,988
$1,998
Contract Services
Utilities
Capital Expenses
Debt Service
Transfers
Total
2013
2014
2015
Full Time
1
1
1
Part Time
0
0
0
1.87%
2012-13
ACTUAL
22-ANIMAL CONTROL
22-5110 SALARIES
22-5120 OVERTIME
22-5130 FICA
22-5140 RETIREMENT
22-5170 T.E.C.
22-5182 BACKGROUND CHECKS
$
20-5220 POSTAGE
22-5223 CHEMICAL SUPPLIES
22-5235 DUES & REGISTRATION
22-5245 JANITORIAL SUPPLIES
22-5248 ANIMAL CARE EXPENSE
22-5250 TOOLS & EQUIPMENT
22-5310 R & M BUILDING
55-UTILITIES
22-5515 ELECTRIC
22-5520 CELL PHONE
TOTAL 55-UTILITIES
22-6130 MOTOR VEHICLE
TOTAL 22-ANIMAL CONTROL
$
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
32,740 $
688
2,582
2,315
6,964
526
209
32
35
46,091
34,000 $
680
500
1,000
72
2,900
2,538
7,800
750
100
50
50
50
50,490
850
72
2,900
2,538
7,800
1,550
321
34,500
518
500
1,000
124
3,115
2,931
7,800
1,550
350
49,789
50
50
52,488
194
67
35
53,181
617
625
54,719
50
250
500
500
100
45,000
500
700
500
48,100
50
250
500
500
100
45,000
500
700
500
48,100
50
250
500
500
100
45,000
500
700
500
48,100
6,541
2,685
303
65
9,594
5,800
1,500
500
7,800
5,800
1,000
500
7,300
6,300
1,000
500
7,800
210
550
760
600
600
600
600
600
600
24,220
24,220
-
-
-
135,384 $
106,990 $
33,758 $
105,789 $
108,988
Fire Department
The Fire Department is responsible for all facets of fire supression and prevention within the City and
surrounding area of the county. It is a combination department made up of paid staff and
volunteers. The fire station is staffed around the clock for rapid response to emergencies. Other
duties include rescue, emergency medical services and public education.
Budget Summary
Salaries & Benefits
2013 Actual
2014 Budget 2015 Budget Difference
% Change
$500,120
$637,763
$653,262
$15,499
2.43%
$50,418
$78,250
$79,750
$1,500
1.92%
$64,356
$68,750
$70,000
$1,250
1.82%
Contract Services
$36,263
$22,350
$22,100
Utilities
$14,933
$18,000
$19,200
$1,200
6.67%
Capital Expenses
$17,448
$16,539
$21,494
$4,955
29.96%
$106,995
$107,000
$107,000
$0
0.00%
$790,533
$948,652
$972,806
$24,154
2.55%
Debt Service
($250)
-1.12%
Transfers
Total
2013
2014
2015
Full Time
4
6
6
Part Time
1
1
1
2012-13
ACTUAL
24-FIRE AND AMBULANCE
24-5110 SALARIES
24-5112 TEMP/PART-TIME SALARIES
24-5120 OVERTIME
24-5126 SPECIAL PAY
24-5130 FICA
24-5140 RETIREMENT
24-5145 PENSION FUND
24-5165 DISABILITY INSURANCE
24-5170 T.E.C.
$
189,723 $
138,616
56,169
1,432
8,538
28,615
14,427
4,388
35,472
12,964
7,901
1,271
139
440
25
500,120
2013-14
BUDGET
295,000 $
4,425
120,000
1,500
50,000
1,704
15,600
39,058
25,776
6,000
46,800
15,000
8,000
7,500
300
1,000
100
637,763
2013-14
ESTIMATE
227,500 $
171,500
642
68,528
1,752
10,146
39,058
25,776
6,000
46,800
15,638
7,901
3,645
350
2014-15
PROPOSED
264,000
2,640
140,000
750
69,000
3,492
10,800
41,820
39,360
6,000
46,800
16,000
8,000
4,000
625,236
500
100
653,262
24-5215 FOOD
24-5220 POSTAGE
24-5225 MAPS & SUBSCRIPTIONS
24-5230 ADVERTISING/PUBLIC EDUCATION
24-5262 EMS SUPPLIES
1,381
513
269
1,656
14,760
1,063
732
120
6,791
8,529
14,604
50,418
1,500
1,000
1,500
500
4,000
19,500
4,000
750
1,000
10,500
11,000
23,000
78,250
1,014
766
1,010
1,004
13,365
1,200
706
3,127
926
23,305
46,423
1,500
1,000
1,500
500
4,000
19,500
4,000
750
1,000
11,000
12,000
23,000
79,750
24-5345 LEASE EQUIPMENT
24-5375 MINOR EQUIPMENT
24-5376 HEP. B IMMUNIZATIONS
24-5390 RADIOS FIRE DEPT.
3,709
26,884
23,049
9,571
884
259
64,356
6,000
22,500
15,000
9,500
1,500
750
500
13,000
68,750
6,550
25,821
12,192
6,894
1,344
750
500
200
54,251
6,000
24,065
15,000
11,750
1,500
750
935
10,000
70,000
2012-13
ACTUAL
24-FIRE AND AMBULANCE
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
24-5430 PROFESSIONAL SERV/EMERGICON
25-5440 MEDICAL SERVICES
24-5460 DISPATCH SERVICES
3,723
23,180
3,390
1,380
4,590
36,263
11,000
250
3,500
3,000
4,600
22,350
2,500
250
5,171
3,000
4,284
15,205
2,500
250
6,000
3,000
10,350
22,100
55-UTILITIES
24-5515 ELECTRIC
24-5516 GAS SERVICE
24-5520 CELL PHONE
TOTAL 55-UTILITIES
831
11,242
424
2,436
14,933
15,000
500
2,500
18,000
15,000
550
2,433
17,983
15,000
600
3,600
19,200
24-6099 NON CAPITAL EXPENSE
17,448
17,448
1,000
539
1,539
1,000
539
1,539
1,000
8,194
9,194
-
15,000
15,000
15,000
15,000
12,300
12,300
102,755
4,240
106,995
107,000
107,000
107,000
107,000
107,000
107,000
790,533 $
948,652 $
882,637 $
972,806
24-61
70-DEBT PAYMENTS
24-7006 LEASE PAYMENT
24-7099 INTEREST EXPENSE
TOTAL 70-DEBT PAYMENTS
TOTAL 24-FIRE AND AMBULANCE
$
Municipal Court
The Municipal Court is responsible for the ajudication of criminal matters arising from events
occuring within the City. The Municipal Court tracks and collects fines and warrants, holds court to
ajudicate cases and renders fines to the appropriate state agency.
Budget Summary
Salaries & Benefits
2013 Actual
% Change
$97,517
$106,136
$109,450
$3,314
3.12%
$5,180
$4,700
$4,700
$0
0.00%
$3,823
$3,700
$3,500
$25,943
$34,500
$38,150
$3,650
10.58%
Utilities
$5,081
$5,000
$11,000
$6,000
120.00%
Capital Expenses
$1,022
$1,850
$0
$54,570
$57,498
$57,307
$193,136
$213,384
$224,107
Contract Services
($200)
-5.41%
($1,850) -100.00%
Debt Service
Court Costs
($191)
-0.33%
Transfers
Total
2013
2014
2015
Full Time
2
2
2
Part Time
0
0
0
$10,723
5.02%
2012-13
ACTUAL
26-MUNICIPAL COURT
26-5115 POLICE COURT ACTIVITY
26-5120 OVERTIME
26-5130 FICA
26-5140 RETIREMENT
26-5170 T.E.C.
$
69,593 $
150
820
6,181
4,773
15,372
346
218
64
97,517
2013-14
BUDGET
70,000 $
1,050
4,500
500
500
916
6,197
5,423
15,600
600
600
100
100
50
106,136
2013-14
ESTIMATE
72,015 $
2014-15
PROPOSED
74,750
748
1,000
916
6,197
5,423
15,600
600
790
500
1,020
8,091
6,191
15,600
600
800
101,541
100
50
109,450
26-5220 POSTAGE
2,231
135
1,585
649
580
5,180
2,200
900
1,100
500
4,700
1,900
735
940
500
4,075
2,200
900
1,100
500
4,700
2,141
1,553
129
3,823
1,500
2,200
3,700
1,500
2,800
4,300
2,000
1,500
3,500
500
11,966
8,538
1,512
493
2,934
25,943
2,000
13,500
10,000
2,000
4,500
2,500
34,500
14,350
11,580
600
5,300
2,604
34,434
15,000
13,000
2,000
5,500
2,650
38,150
415
4,666
5,081
5,000
5,000
6,400
6,400
11,000
11,000
4,076
12,231
4,500
15,000
3,905
16,894
4,000
14,000
26-5420 CONTRACTUAL SERVICES-SOFFLAW
26-5424 COURT SERVICES
26-5425 LEGAL SERVICES
26-5426 CREDIT CARD FEES
55-UTILITIES
26-5515 ELECTRIC
TOTAL 55-UTILITIES
57-MUNICIPAL FEES
26-5703 JUDICIAL FEE COUNTY JFCT
26-5704 JUDICIAL FEE - CITY
26-5707 STATE TRAFFIC FEE
2012-13
ACTUAL
26-MUNICIPAL COURT
26-5708 CONSOLIATED COURT COST 04
26-5709 STATE JURY FEE -SJRF
26-5710 CONSOLIDATED COURT COST
26-5714 JUVENILE CRIME & DELINQUENCY
26-5719 JCPT
26-5721 TRUANCY PREVENTION FUND
26-5724 TECHNOLOGY FUND EXPENSE
26-5725 MUNICIPAL COURT OVER PAYMENTS
26-5731 FUGITIVE APPRENHENSION
26-5733 CTVOC
26-5734 IDF (COURT)
26-5735 CHILD SAFETY &SEAT BELT VIOL
26-5736 CORR.MGT.INSTIT.CJCF
26-5738 CHILD SAFETY SEATS
26-5739 CIVIL JUSTICE FEES
26-5745 COLLECTION AGENCY FEE
26-5746 TIME PAYMENT STATE
TOTAL 57-MUNICIPAL FEES
TOTAL 26-MUNICIPAL COURT
$
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
27,272
2,727
31
1
4
112
9
27
1,350
25
1
44
5,463
1,197
54,570
26,250
3,225
75
22
15
38
75
90
1,575
75
20
38
5,000
1,500
57,498
26,100
2,609
530
1,500
12
1,300
25
35
4,762
720
58,392
26,000
2,600
75
22
15
600
1,600
20
75
90
1,575
75
20
40
5,000
1,500
57,307
1,022
1,022
1,350
500
1,850
1,350
1,350
-
193,136 $
213,384 $
210,492 $
224,107
Development Services
Development services Issues business related permits and provides inspection services for both new
and existing construction. Development services also reviews and approves construction plans and
documents and works with builders and property owners on development issues. Development
services is also responsible for planning and zoning and provides support for the planning and zoning
commission. Development services maintains the comprehensive master plan, zoning maps and city
limits maps and files the necessary documents with the County.
Budget Summary
Salaries & Benefits
2013 Actual
% Change
$199,603
$191,348
$218,475
$27,127
14.18%
$8,126
$7,550
$9,245
$1,695
22.45%
$3,666
$3,600
$3,525
($75)
-2.08%
$12,679
$16,750
$18,750
$2,000
11.94%
Utilities
$4,482
$4,200
$4,700
$500
11.90%
Capital Expenses
$1,716
$0
$0
$0
$230,272
$223,448
$254,695
$31,247
Contract Services
-
Debt Service
Transfers
Total
2013
2014
2015
Full Time
3
3
3
Part Time
0
0
0
13.98%
2012-13
ACTUAL
28-DEVELOPMENT SERVICES
28-5110 SALARIES
28-5120 OVERTIME
28-5130 FICA
28-5140 RETIREMENT
28-5170 T.E.C.
28-5175 EAP (EMPLOYER ASSIST. PROG)
28-5180 MEDICAL PHYSICALS
153,798 $
147
452
11,534
10,593
22,056
657
273
93
199,603
143,000 $
2,860
1,230
500
582
11,854
10,372
19,500
750
500
100
50
50
191,348
28-5220 POSTAGE
28-5230 ADVERTISEMENT
28-5235 DUES & REGISTRATIONS
28-5275 FILING FEES
2,097
202
571
4,008
455
242
349
202
8,126
28-5420 CONTRACTUAL SERVICES
28-5440 HEALTH INSPECTIONS
55-UTILITIES
28-5515 ELECTRIC
28-5516 GAS SERVICE
28-5520 CELL PHONE
$
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
152,549 $
582
11,750
9,250
19,450
615
600
35
163,000
2,334
500
772
13,533
12,736
23,400
1,100
1,000
194,831
50
50
218,475
1,750
500
3,500
500
300
100
600
300
7,550
1,500
1,012
3,500
500
108
332
1,339
8,291
1,500
1,500
3,500
500
250
100
395
1,500
9,245
545
1,229
75
1,278
345
194
3,666
300
1,200
500
1,600
3,600
424
704
93
2,004
3,225
300
1,000
225
2,000
3,525
600
740
5,025
3,314
3,000
12,679
800
1,200
9,000
2,500
3,250
16,750
800
1,200
9,000
4,218
3,250
18,468
800
1,200
9,000
4,500
3,250
18,750
623
2,166
593
1,100
2,200
800
1,200
2,600
900
1,200
2,600
900
1,200
2012-13
ACTUAL
28-DEVELOPMENT SERVICES
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
TOTAL 55-UTILITIES
4,482
4,200
4,700
4,700
1,716
1,716
-
-
-
TOTAL 28-DEVELOPMENT SERVICES
$
230,272 $
223,448 $
229,515 $
254,695
Street Department
The street department is responsible for maintaining the roads, streets, alleys, sidewalks and right of
ways in the City of Sanger. They also maintain street signs. The Street Department serves as the
liason with contractors building new streets or rehabilitating old streets.
Budget Summary
Salaries & Benefits
2013 Actual
$162,381
$178,002
$219,313
$7,713
$10,760
$8,194
$61,829
$76,000
$137,900
$3,834
$5,550
$4,800
Utilities
$53,982
$50,600
$60,600
Capital Expenses
$22,384
$81,300
$52,200
Contract Services
Debt Service
$41,311
% Change
23.21%
($2,566) -23.85%
$61,900
81.45%
($750) -13.51%
$10,000
19.76%
($29,100) -35.79%
51,535
$51,535
-
$534,542
$132,330
32.90%
Transfers
Total
$312,123
$402,212
2013
2014
2015
Full Time
3
3
4
Part Time
0
0
0
2012-13
ACTUAL
30-STREETS
30-5120 OVERTIME
30-5130 FICA
30-5140 RETIREMENT
30-5170 T.E.C.
30-5330 EQUIPMENT RENTAL
30-5360 SYSTEM MAINTENANCE
30-5380 STREET SIGNS
30-5390 RADIOS
30-5420 CONTRACTUAL SERVICES west Nile
$
114,798 $
601
1,484
8,672
8,041
21,013
7,471
208
93
162,381
2013-14
BUDGET
117,500 $
2,350
1,000
1,500
1,652
9,920
8,680
23,400
11,000
750
100
100
50
178,002
2013-14
ESTIMATE
101,568 $
2014-15
PROPOSED
1,600
200
1,652
9,920
8,680
23,400
13,578
963
140,750
1,408
1,700
500
1,756
13,580
12,781
27,300
18,104
1,284
161,561
100
50
219,313
15
1,082
887
7
284
1,950
1,364
2,124
7,713
1,500
2,200
200
660
2,500
1,200
2,500
10,760
1,010
500
150
500
1,424
1,504
1,000
6,088
1,500
1,694
200
2,000
2,800
8,194
771
8,418
2,597
10,036
4,655
25,657
9,501
194
61,829
900
9,000
9,000
1,500
5,000
40,000
10,000
600
76,000
1,226
7,000
5,000
1,500
1,000
40,000
8,636
300
64,662
1,200
8,000
9,000
7,000
2,500
100,000
10,000
200
137,900
2,792
740
302
3,834
4,800
750
5,550
3,000
600
3,600
4,800
4,800
2012-13
ACTUAL
30-STREETS
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
55-UTILITIES
30-5515 ELECTRIC
30-5520 CELL PHONE
TOTAL 55-UTILITIES
53,207
775
53,982
50,000
600
50,600
60,000
600
60,600
60,000
600
60,600
30-6035 STREET EQUIPMENT
20,854
1,530
22,384
1,300
1,300
1,300
1,300
2,200
2,200
-
50,000
30,000
80,000
50,000
33,400
83,400
50,000
50,000
-
51,535
51,535
30-6112 STREET IMPROVEMENTS
30-6113 SIDEWALK IMPROVEMENTS
30-6114 HEAVY EQUIPMENT
70-DEBT PAYMENTS
30-7006 LEASE PAYMENT
TOTAL 30-STREETS
$
312,123 $
402,212 $
381,211 $
534,542
Parks and Recreation
The park and recreation department maintains City parks and recreation venues and other properties
owned by the City. They also maintain the landscaping around the welcome signs on Interstate 35
and at FM455 and IH35. Parks and recreation are also responsible for the Sullivan Senior Center and
Community Center.
Budget Summary
Salaries & Benefits
2013 Actual
% Change
$291,792
$426,483
$369,127
$38,644
$42,150
$41,650
$54,756
$66,100
$67,200
$6,200
$600
$0
Utilities
$17,214
$17,600
$20,900
$3,300
18.75%
Capital Expenses
$68,082
$0
$50,475
$50,475
-
$15,644
$22,450
$24,150
$1,700
7.57%
$492,332
$575,383
$573,502
($1,881)
-0.33%
Contract Services
($57,356) -13.45%
($500)
$1,100
-1.19%
1.66%
($600) -100.00%
Debt Service
Community Centers
Transfers
Total
2013
2014
2015
Full Time
6
6
6
Part Time
3
3
3
DEPARTMENTAL EXPENDITURES
2012-13
ACTUAL
32-PARKS & RECREATION
32-5112 PART-TIME SALARIES
32-5120 OVERTIME
32-5130 FICA
32-5140 RETIREMENT
32-5170 T.E.C.
$
185,731 $
27,294
3,997
1,116
14,508
12,993
39,314
6,402
111
174
105
47
291,792
2013-14
BUDGET
251,000 $
5,020
50,000
1,000
10,000
1,400
25,474
22,289
50,700
8,000
1,000
300
200
100
426,483
2013-14
ESTIMATE
210,000 $
2014-15
PROPOSED
40,000
1,261
5,000
1,400
25,000
22,000
50,700
9,272
1,529
205,000
3,150
50,000
1,500
5,000
1,532
23,050
21,695
46,800
9,500
1,600
366,162
200
100
369,127
32-5211 LANDSCAPE MATERIAL
32-5220 POSTAGE
32-5221 BEAUTIFICATION BOARD
32-5222 BOARDS & COMMISSIONS
32-5230 ADVERTISING
32-5270 PROGRAM SUPPLIES
25
711
538
12
19,924
434
2,006
1,326
5,268
2,018
445
5,937
38,644
250
5,000
2,000
300
20,000
200
1,400
100
2,000
2,500
2,400
1,000
5,000
42,150
250
5,000
2,000
300
20,000
200
1,440
100
2,160
3,385
1,881
150
5,500
42,366
5,000
2,000
300
20,000
200
1,400
100
2,000
2,500
2,400
1,000
4,750
41,650
32-5310 R&M BUILDING AND STRUCTURES
32-5329 CHRISTMAS LIGHTS & ACCESSORIES
32-5333 FLAGS
32-5343 SPORTS FIELD MAINTENANCE
32-5347 VANDALISM REPLACEMENT
32-5390 RADIOS
3,361
22,517
5,983
9,328
10,390
345
1,141
1,368
323
54,756
2,500
21,000
10,000
4,000
1,500
20,000
1,200
400
4,000
1,500
66,100
5,089
16,530
3,492
4,498
1,500
20,000
650
2,522
1,500
55,781
2,500
21,000
10,000
4,000
1,500
2,000
20,000
1,200
4,000
1,000
67,200
2012-13
ACTUAL
32-PARKS & RECREATION
32-5410 TML INSURANC
55-UTILITIES
32-5510 TELEPHONE SERVICE
32-5515 ELECTRIC
32-5520 CELL PHONE
TOTAL 55-UTILITIES
58-SWIMMING POOL
32-5815 ELECTRIC
TOTAL 58-SWIMMING POOL
59-COMMUNITY SERVICES
32-5912 LANDSCAPE MATERIALS
32-5913 BUILDING SUPPLIES
32-5915 ELECTRIC
32-5916 FOOD
32-5917 GAS SERVICE
32-5925 VANDALISM REPLACEMENT
TOTAL 59-COMM/SULLIVAN CENTERS
32-6040 FURNITURE & FIXTURE
32-6111 PARK IMPROVEMENTS
32-6130 VEHICLES
32-6137 TRACTOR & RIDING MOWERS
32-6157 LAWN MAINTENANCE EQUIPMENT
TOTAL 32-PARKS & RECREATION
$
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
4,653
1,233
314
6,200
600
600
600
600
-
1,038
15,726
450
17,214
17,000
600
17,600
20,000
600
20,600
20,000
900
20,900
635
635
1,500
1,500
1,500
500
2,000
1,500
1,500
3,698
108
4,342
476
476
5,000
354
555
15,009
7,500
500
400
400
5,000
100
500
250
5,000
500
800
20,950
5,701
84
5,000
800
5,000
780
17,365
9,000
400
400
5,000
800
250
5,000
1,000
800
22,650
9,636
9,636
-
-
3,475
3,475
23,800
22,096
12,550
58,446
-
-
32,000
15,000
47,000
492,332 $
575,383 $
504,874 $
573,502
Library
The Library provides written, audio and video materials for loan to the public. The library also
provides computer and internet access free of charge. Librarians assist customers with
researching a wide range of subjects. The Library also provides a wide range of educational
programs to both adults and children.
Budget Summary
Salaries & Benefits
2013 Actual
% Change
$189,667
$209,682
$200,817
($8,865)
-4.23%
$21,289
$30,700
$27,755
($2,945)
-9.59%
$9,572
$4,900
$9,400
$4,500
91.84%
Contract Services
$9,081
$4,740
$6,300
$1,560
32.91%
Utilities
$7,289
$6,000
$7,600
$1,600
26.67%
$611
$1,200
$6,450
$5,250
437.50%
$237,509
$257,222
$258,322
$1,100
0.43%
Capital Expenses
Debt Service
Transfers
Total
2013
2014
2015
Full Time
2
3
3
Part Time
2
2
2
2012-13
ACTUAL
42-LIBRARY
42-5112 TEMP/PART TIME SALARIES
42-5120 OVERTIME
42-5130 FICA
42-5140 RETIREMENT
42-5170 T.E.C.
42-5215 FOOD
42-5220 POSTAGE
42-5225 MAGAZINES & SUBSCRIPTIONS
42-5227 BOOKS & OTHER LIBRARY MATERIAL
42-5270 PROGRAMS AND LIBRARY SUPPLIES
$
2013-14
BUDGET
142,981 $
1,439
1,880
11,017
9,246
22,300
321
315
93
70
5
189,667
2013-14
ESTIMATE
142,250 $
2,133
16,700
700
12,943
10,156
23,400
400
750
100
100
50
209,682
2014-15
PROPOSED
126,400 $
129,000
20,000
503
200
700
12,943
10,156
23,400
645
1,150
20,000
500
200
872
12,799
12,046
23,400
700
1,200
196,097
50
50
200,817
2,158
269
1,067
13,582
1,150
143
953
1,967
21,289
2,600
30
1,150
16,800
5,570
1,500
950
2,100
30,700
1,136
14,890
1,200
1,688
1,050
2,100
24,696
2,600
30
1,150
16,950
1,675
1,750
1,500
2,100
27,755
42-5326 R&M MINOR EQUIPMENT
9,255
317
9,572
3,500
1,400
4,900
4,000
1,400
820
6,220
5,500
1,400
2,500
9,400
3,723
3,717
174
1,467
9,081
2,500
500
1,740
4,740
2,560
500
1,500
4,560
3,225
1,100
1,975
6,300
55-UTILITIES
42-5515 ELECTRIC
42-5520 CELL PHONE
TOTAL 55-UTILITIES
831
6,158
300
7,289
6,000
6,000
7,000
600
7,600
7,000
600
7,600
-
-
-
4,200
2,600
32
2012-13
ACTUAL
42-LIBRARY
42-6040 FURNITURE & FIXTURES
TOTAL 42-LIBRARY
$
2013-14
BUDGET
2013-14
ESTIMATE
611
611
1,200
1,200
1,200
1,200
237,509 $
257,222 $
240,373 $
2014-15
PROPOSED
1,200
1,050
6,450
258,322
Economic Development
Economic Development is tasked with enticing new business and assisting in retaining and
expanding current businesses. Economic development activities are funded through the 4A and 4B
sales taxes. Economic development activities are handled by the city manager and other city staff.
Economic developments goal is to attract quality jobs to Sanger.
Budget Summary
2013 Actual
% Change
Salaries & Benefits
$8,010
$12,400
$0
($12,400) -100.00%
$485
$5,000
$0
($5,000) -100.00%
Contract Services
$280
$13,000
$0
($13,000) -100.00%
$8,775
$30,400
$0
Utilities
Capital Expenses
Debt Service
Transfers
Total
2013
2014
2015
Full Time
0
0
0
Part Time
0
0
0
($8,775)
-28.87%
2012-13
ACTUAL
46-ECONOMIC DEVELOPMENT
46-5215 FOOD
46-5220 POSTAGE
46-5230 ADVERTISING
46-5245 JANITORIAL
46-5275 FILING FEES
2013-14
BUDGET
$
7,560
450
46-5300 WIRE TRANSFER FEES
2013-14
ESTIMATE
2014-15
PROPOSED
250
250
200
200
7,500
2,000
2,000
8,010
12,400
485
485
5,000
5,000
280
10,000
2,500
-
-
-
46-5440 ENGINEERING/ARCHTECTURAL
46-5442 MASTER PLANNING SERVICES
-
-
280
500
13,000
-
-
55-UTILITIES
46-5515 ELECTRIC
TOTAL 55-UTILITIES
-
-
-
-
-
-
-
-
TOTAL 46-ECONOMIC DEVELOPMENT
$
8,775 $
30,400 $
-
$
-
Solid Waste
The City contracts with Progressive Waste Management for solid waste services in the City of
Sanger. Progressive is responsible for providing residential and commercial waste management
services to the businesses, schools, and residents of Sanger.
Budget Summary
2013 Actual
% Change
Salaries & Benefits
Contract Services
657,453
600,000
635,000
$35,000
5.83%
$657,453
$600,000
$635,000
$35,000
5.83%
Utilities
Capital Expenses
Debt Service
Transfers
Total
2013
2014
2015
Full Time
0
0
0
Part Time
0
0
0
2012-13
ACTUAL
66-SOLID WASTE
66-5420 CONTRACTUAL
TOTAL 66-SOLID WASTE
$
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
657,453
657,453
600,000
600,000
620,000
620,000
635,000
635,000
657,453 $
600,000 $
620,000 $
635,000
2012-13
ACTUAL
GENERAL FUND
74-TRANSFERS
7499 Transfer to Internal Service Fund
7404 Transfer to Capital Improvement
Fund (Streets)
TOTAL TRANSFERS
$
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
486,280
421,807
402,790
435,021
300,000
300,000
300,000
350,000
786,280 $
721,807 $
702,790 $
785,021
DEBT SERVICE FUND
Fund Description and Responsibilities
The Debt Service Fund pays the principal and interest on General Fund Obligations. Funding is from
Property Taxes and Transfers from other Funds.
Revenue Summary
Property Tax
Interest Income
Transfer from 4B
Other
2013
Actual
2014
Estimate
2015
Budget
$ 701,845
$ 750,000
$ 780,763
2,986
3,000
180,000
212,500
Difference
$
% Change
30,763
4.10%
3,000
-
0.00%
212,500
-
0.00%
48,811
-
Total Revenues
933,642
Expenditure Summary
2013
Actual
Debt Payments
800,405
835,510
837,728
2,218
0.27%
Transfers
110,000
107,000
158,535
51,535
48.16%
Total Expenditures
910,405
942,510
996,263
53,753
5.70%
23,237
22,990
-
Beginning Fund Balance
236,535
259,772
282,762
Ending Fund Balance
259,772
282,762
282,762
Revenue Over (Under) Expenditure
965,500
2014
Estimate
996,263
2015
Budget
30,763
Difference
(22,990)
3.19%
% Change
DEBT SERVICE FUND
EXPENDITURE BY DEPARTMENT
2012-13
ACTUAL
70-DEBT PAYMENTS
7020 CO 2006 Principal
7021 CO 2006 Interest
7028 Refunding 2012 Principal
7029 Refunding 2012 Interest
7080 Bond Administration Fees
2013-14
ESTIMATE
195,500
75,232
25,500
20,644
160,000
109,750
176,000
35,134
17,333
20,017
400
TOTAL 70 DEBT PAYMENTS
800,405
835,510
835,510
837,728
74-TRANSFERS
7401 TRANS TO GEN FUND
110,000
107,000
107,000
158,535
TOTAL 74-TRANSFERS
110,000
107,000
107,000
158,535
910,405 $
942,510 $
942,510 $
996,263
$
$
195,500
75,232
25,500
20,644
160,000
109,750
176,000
35,134
17,333
20,017
400
2014-15
PROPOSED
188,600 $
82,776
23,800
21,689
155,000
115,175
173,800
38,610
955
TOTAL DEBT SERVICE
$
2013-14
BUDGET
$
202,400
67,411
25,500
19,523
165,000
104,150
182,600
31,614
19,800
19,230
500
ENTERPRISE FUND REVENUES
2012-13
ACTUAL
Water
4110 Water Billing
4112 Mobile Meter Billing
4115 Service Fees
$
Total Water
4120 Sewer Billing
Electric
4140 Electric Income
4145 Security Lights
4160 Penalties
4171 Saw Set Pole Fees
4173 Pole Contact Fees
Total Electric
4800 Interest
4910 Miscellaneous Income
4913 Credit Card Fees
4930 Returned Check Fees
Total Miscellaneous
Transfer In
Transfer from CIP Fund
Total Transfers
Total Enterprise Funds
1,257,688 $
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
62,527
1,320,215
1,400,000 $
65,000
1,465,000
1,450,000 $
7,500
50,000
1,507,500
1,570,000
7,500
50,000
1,627,500
1,091,208
1,201,000
1,300,000
1,400,000
7,457,720
64,311
141,859
4,514
17,570
7,685,974
7,800,000
130,000
150,000
2,500
17,500
8,100,000
8,000,000
76,400
165,000
2,500
17,500
8,261,400
7,975,000
75,000
165,000
2,500
17,500
8,235,000
15,139
18,000
10,000
10,000
44,391
50,000
945
45,336
1,000
51,000
5,000
21,000
1,100
27,100
10,000
25,000
1,000
36,000
206,507
206,507
-
-
-
$ 10,364,379 $ 10,835,000 $ 11,106,000 $ 11,308,500
Water
The Water Department operates and maintains the city's potable water system providing service to
over 2000 customers.
Budget Summary
Salaries & Benefits
Contract Services
Utilities
Capital Expenses
2013 Actual
2014 Budget
2015 Budget
Difference
% Change
$268,207
$295,980
$325,000
$29,020
9.80%
$13,136
$18,800
$18,875
$75
0.40%
$535,790
$523,900
$600,950
$77,050
14.71%
$19,293
$8,250
$0
$155,975
$225,600
$225,900
$300
$25,435
$33,000
$107,905
$74,905
($8,250) -100.00%
0.13%
226.98%
Debt Service
$0
-
$0
-
Transfers
$0
-
Total
$1,017,836
$1,105,530
$1,278,630
2013
2014
2015
Full Time
5
5
5
Part Time
0
0
1
$173,100
15.66%
ENTERPRISE FUND EXPENDITURES BY DEPARTMENT
2012-13
ACTUAL
50-WATER
50-5112 PART-TIME SALARIES
50-5117 VACATION COMPENSATI
50-5120 OVERTIME
50-5130 FICA
50-5140 RETIREMENT
50-5160 WORKER'S COMPENSATI
50-5170 T.E.C.
50-5175 EAP (EMPLOYER ASSIS
50-5230 ADVTG (WA. DRINKING)
50-5250 MINOR TOOLS
50-5305 CONTINGENCY RESERVE
50-5315 LEASE- PUBLIC WORKS BLDG
50-5326 R & M MINOR EQUIPME
50-5335 PERMIT FEES
50-5350 FRANCHISE FEES
50-5358 WATER MAIN APPLICAT
50-5372 WATER METER & BOXES
50-5373 R & M WATER WELLS
50-5374 R & M SCADA
50-5377 TESTING
50-5385 WATER PURCHASE
50-5386 UTILITY DEMAND CHARGE
50-5390 RADIOS
$
174,138 $
2,392
21,732
952
14,392
13,035
32,826
7,940
391
131
205
73
268,207
2013-14
BUDGET
188,000 $
3,760
2,000
20,000
1,048
17,185
15,037
39,000
8,000
1,500
200
150
100
295,980
2013-14
ESTIMATE
188,146 $
2014-15
PROPOSED
1,986
16,800
1,048
17,185
15,037
39,000
9,523
1,654
197,000
3,930
12,000
2,000
20,000
1,440
18,910
18,870
39,000
10,000
1,700
290,379
100
50
325,000
1,226
3,668
1,947
197
1,595
2,218
2,285
13,136
600
6,000
1,300
3,000
200
200
2,500
2,500
2,500
18,800
600
6,000
1,300
3,000
5
200
2,500
2,500
2,500
18,605
6,000
1,300
3,000
200
2,500
3,375
2,500
18,875
14,384
1,243
21,234
18,233
2,469
73,824
455
17,432
15,055
118,435
300
5,613
59,502
187,411
200
535,790
500
600
25,000
10,000
500
34,500
800
20,000
80,000
20,000
30,000
10,000
12,000
75,000
205,000
523,900
527
22,000
15,000
3,250
30,500
500
20,000
80,000
20,000
30,000
10,000
12,000
75,000
205,000
523,777
4,550
600
25,000
10,000
5,000
34,500
800
78,500
90,000
20,000
30,000
10,000
12,000
75,000
205,000
600,950
2012-13
ACTUAL
50-WATER
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
50-5430 Professional SVCS
7,268
8,891
3,134
19,293
7,500
750
8,250
5,000
2,500
7,500
-
55-UTILITIES
50-5515 ELECTRIC
50-5516 GAS SERVICE
50-5520 CELL PHONE
TOTAL 55-UTILITIES
1,622
153,578
775
155,975
225,000
600
225,600
225,000
600
225,600
225,000
900
225,900
50-6060 OTHER EQUIPMENT
TOTAL 60-CAPITAL OUTLAY <$5K
25,435
25,435
-
-
5,000
5,000
50-6130 MOTOR VEHICLES
50-6140 WA. CAPITAL IMPR. EXP
TOTAL 61-CAPITAL OUTLAY >$5K
-
33,000
33,000
-
33,000
69,905
102,905
TOTAL 50-WATER
$
1,017,836 $
1,105,530 $
1,065,861 $
1,278,630
Waste Water
The Waste Water department is responsible for the collection and treatment of waste water
through the City's sanitary sewer system.
Budget Summary
Salaries & Benefits
Contract Services
Utilities
Capital Expenses
2013 Actual
% Change
$124,244
$121,977
$143,725
$21,748
17.83%
$2,914
$26,200
$27,840
$1,640
6.26%
$70,069
$228,500
$296,660
$68,160
29.83%
$5,034
$600
$0
$165,261
$175,300
$175,600
$300
$97,075
$0
$20,000
$20,000
-
$0
-
($600) -100.00%
0.17%
Debt Service
Transfers
Total
$464,597
$552,577
$663,825
2013
2014
2015
Full Time
2
2
2
Part Time
0
0
0
$111,248
20.13%
2012-13
ACTUAL
54-WASTE WATER
54-5120 OVERTIME
54-5130 FICA
54-5140 RETIREMENT
54-5170 T.E.C.
54-5270 LABORATORY SUPPLIES
54-5335 PERMIT FEES
54-5358 COLLECTION SYSTEM MAINTENANCE
54-5360 PLANT MAINTENANCE
54-5377 TESTING
55-UTILITIES
54-5515 ELECTRIC
54-5520 CELL PHONE
54-5535 SOLID WASTE
$
85,123 $
8,880
660
6,924
6,428
13,683
2,241
241
64
124,244
2013-14
BUDGET
2013-14
ESTIMATE
77,500 $
1,550
500
9,000
760
7,145
6,252
15,600
3,000
500
70
50
50
121,977
90,147 $
2014-15
PROPOSED
976
10,837
760
8,731
8,218
15,600
3,381
712
92,000
1,380
1,000
11,000
864
9,031
8,500
15,600
3,500
750
139,362
50
50
143,725
20
107
107
158
1,802
641
79
2,914
20,000
1,500
200
200
1,500
800
2,000
26,200
18,000
1,000
200
1,500
800
2,000
23,500
20,000
1,500
200
1,500
1,140
2,000
1,500
27,840
1,140
721
7,613
51,312
9,183
100
70,069
10,000
1,500
7,000
200,000
10,000
2,500
750
7,000
200,000
10,000
10,000
1,500
7,000
70,000
10,000
188,160
10,000
228,500
220,250
296,660
3,634
963
437
5,034
600
600
600
600
-
811
152,423
300
11,727
165,000
300
10,000
165,000
600
10,000
165,000
600
10,000
2012-13
ACTUAL
54-WASTE WATER
TOTAL 55-UTILITIES
54-6140 WASTEWATER CAP. IMP EXP
54-6170 WASTEWATER IMPROVEM
TOTAL 54-WASTE WATER
2013-14
BUDGET
2014-15
PROPOSED
165,261
175,300
175,600
175,600
97,075
97,075
-
-
-
-
20,000
20,000
-
$
2013-14
ESTIMATE
464,597 $
-
552,577 $
559,312 $
663,825
Electric
The elcectric department provides service to over 2000 customers and maintains the electrical distribution
system with the City's Electric service area.
Budget Summary
Salaries & Benefits
2013 Actual
2014 Budget
2015 Budget
Difference
$495,075
$520,785
$534,719
$28,841
$59,850
$49,750
$5,448,341
$5,616,700
$5,647,550
$30,850
0.55%
Contract Services
$55,781
$67,600
$67,600
$0
0.00%
Utilities
$10,754
$8,700
$9,000
$300
3.45%
Capital Expenses
$49,049
$118,200
$73,200
$653
$0
$50,235
Debt Service
$13,934
% Change
2.68%
($10,100) -16.88%
($45,000) -38.07%
$50,235
-
$0
-
Transfers
$0
-
Total
$6,088,494
$6,391,835
$6,432,054
2013
2014
2015
Full Time
7
7
7
Part Time
0
0
0
$40,219
0.63%
2012-13
ACTUAL
58-ELECTRIC
58-5120 OVERTIME
58-5130 FICA
58-5140 RETIREMENT
58-5170 T.E.C.
58-5215 FOOD
58-5230 ADVERTSING
58-5329 CHRISTMAS DISPLAY
58-5330 EQUIPMENT RENTAL
58-5340 HAZARDOUS WASTE DISPOSAL
58-5347 VANDALISM REPLACEME
58-5355 METER MAINTENANCE
58-5365 TRANSFORMERS
58-5385 WHOLESALE UTILITY PURCHASE
58-5386 FINES AND PENALTIES
$
376,483 $
6,081
4,048
28,120
26,277
49,209
4,445
63
224
125
495,075
2013-14
BUDGET
375,000 $
7,500
2,000
10,000
4,400
31,912
27,923
54,600
5,000
2,000
250
100
100
520,785
2013-14
ESTIMATE
374,767 $
2014-15
PROPOSED
5,074
4,150
4,400
33,013
31,071
54,600
7,105
2,484
380,000
5,700
5,500
7,500
4,750
34,293
32,276
54,600
7,500
2,500
516,664
50
50
534,719
1,360
275
605
10,627
694
490
5,884
5,337
3,569
28,841
2,000
500
1,000
20,000
5,000
750
12,000
8,600
10,000
59,850
1,500
500
660
12,000
850
750
12,000
8,000
10,000
46,260
2,000
500
900
13,000
2,000
750
12,000
8,600
10,000
49,750
6,439
17,828
12,072
4,031
266
884
387,288
20,215
69,828
42
4,929,097
351
5,448,341
2,000
20,000
12,000
2,000
6,000
5,000
1,000
1,200
1,000
375,000
14,500
125,000
49,000
5,000,000
3,000
5,616,700
2,000
18,000
20,000
3,200
2,500
1,344
375,000
9,000
100,000
20,000
5,000,000
5,551,044
4,000
20,000
20,000
4,000
3,800
5,000
1,000
1,500
1,000
398,750
14,500
125,000
49,000
5,000,000
5,647,550
2012-13
ACTUAL
58-ELECTRIC
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
58-5440 ENGINEERING ARCHITE
58-5470 CONTRACT UTILITY WORK
58-5471 CONTRACT TREE TRIMMING
12,719
3,370
1,921
2,842
1,099
9,728
24,102
55,781
10,000
5,600
2,000
25,000
25,000
67,600
5,600
20,000
23,216
48,816
10,000
5,600
2,000
25,000
25,000
67,600
55-UTILITIES
58-5515 ELECTRIC
58-5520 CELL PHONE
TOTAL 55-UTILITIES
2,838
6,591
1,325
10,754
7,500
1,200
8,700
7,500
1,500
9,000
-
7,500
1,500
9,000
-
58-6000 FURNITURE & FIXTURE
58-6040 RADIOS ELECTRIC
48,799
48,799
1,500
2,200
1,500
5,200
1,500
1,500
1,500
2,200
1,500
4,000
9,200
58-6101 EQUIPMENT
58-6180 ELECTRIC SYSTEM IMPRVTS
250
250
83,000
30,000
113,000
82,738
25,000
107,738
34,000
30,000
64,000
70-DEBT PAYMENTS
LEASE PAYMENT
653
653
-
-
50,235
50,235
TOTAL 58-ELECTRIC
$
6,088,494 $
6,391,835 $
6,281,022 $
6,432,054
2012-13
ACTUAL
70-DEBT PAYMENTS
7017 N/P METER SYSTEM PRINCIPAL
7018 N/P METER SYSTEM INTEREST
7028 GO Refunding 2012 Principal
7029 GO Refunding 2012 Interest
CO 2014 Principal
CO 2014 Interest
7080 Bond Administration Fees
TOTAL DEBT SERVICE
$
90,235 $
14,220
221,400
95,934
46,200
41,765
221,200
47,481
-
545
$
778,980 $
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
94,745 $
9,709
229,500
88,316
49,500
40,076
224,000
44,716
132,667
153,209
1,600
94,745 $
9,709
229,500
88,316
49,500
40,076
224,000
44,716
132,667
153,209
1,600
99,482
4,973
237,600
79,136
49,500
37,898
232,400
40,236
145,200
141,020
155,940
1,000
1,068,038 $
1,068,038 $
1,224,385
2012-13
ACTUAL
74-TRANSFERS
7401 TRANSFER TO GENERAL FUND
$
7401 TRANSFER TO GENERAL FUND COUNTY BUILDING
7403 TRANSFER TO GENERAL CIP - FREESE
RECONSTRUCTION
7403 TRANSFER TO GENERAL CIP - KEATON
& 5TH SIDEWALKS
7404 TRANSFER TO ENTERPRISE CIP - OLD
BOND RESERVES
7411 TRANSFER TO EMP BEN FUND
7454 TRANFER TO SEWER CIP
7458 TRANSFER TO ELECTRIC STORM
RECOVERY
TRANSFER TO 4A
7480 TRANSFER TO GENERAL FUND - PILOT
7499 TRANSFER TO INTERNAL SERVICE
FUND
TOTAL TRANSFERS
200,000
2013-14
BUDGET
$
180,000
225,000
$
2014-15
PROPOSED
225,000
$
250,000
-
-
363,497
12,000
106,690
120,000
120,000
120,000
150,930
150,000
150,000
150,000
25,000
81,000
81,000
85,000
1,013,848
969,830
1,031,320
250,000
25,000
840,846
$
2013-14
ESTIMATE
2,128,963 $
1,589,848 $
1,545,830 $
1,661,320
Proposed Budget Summary
Internal Service Funds
Fiscal Year 2014-2015
Budgeted 2014
DEPARTMENT
10-Mayor & Council
15-Administration
18-Public Works Administration
19-Finance
36-Fleet
99-Non Departmental
TOTAL EXPENDITURES
$
$
GENERAL FUND
Estimate 2014
31,607 $
125,506
66,761
71,210
50,321
76,403
421,807 $
23,687 $
119,347
58,111
71,643
49,121
80,881
402,790 $
ENTERPRISE FUND
Budgeted 2014
Estimate 2014
DEPARTMENT
10-Mayor & Council
15-Administration
19-Finance
36-Fleet
99-Non Departmental
TOTAL EXPENDITURES
$
$
64,173 $
254,814
135,545
284,838
102,166
172,311
1,013,848 $
48,093 $
242,312
117,982
286,572
99,730
175,142
969,830 $
Proposed 2015
30,459
130,018
60,510
75,946
60,407
77,680
435,021
Proposed 2015
61,841
263,977
122,854
303,783
122,645
156,220
1,031,320
TOTAL INTERNAL SERVICE FUND
Budgeted 2014
Estimate 2014
Proposed 2015
DEPARTMENT
10-Mayor & Council
15-Administration
19-Finance
36-Fleet
99-Non Departmental
TOTAL EXPENDITURES
$
$
95,780 $
380,320
202,306
356,048
152,487
248,714
1,435,655 $
71,780 $
361,659
176,093
358,215
148,850
256,023
1,372,620 $
92,300
393,995
183,365
379,729
183,052
233,900
1,466,341
TOTAL GENERAL FUND INTERNAL SERVICES
2012-13
ACTUAL
GENERAL FUND EXPENDITURES
DEPARTMENT
10-Mayor & Council
15-Administration
18-Public Works Admin.
19-Finance
36-Vehicle Maintenance
99-Non-Departmental
TOTAL GENERAL FUND
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
$
35,249 $
202,862
95,078
68,437
84,654
31,607 $
125,506
66,761
71,210
50,321
76,403
23,687 $
119,347
58,111
71,643
49,121
80,881
30,459
130,018
60,510
75,946
60,407
77,680
$
486,280 $
421,807 $
402,790 $
435,021
TOTAL ENTERPRISE FUND INTERNAL SERVICES
2012-13
ACTUAL
ENTERPRISE FUND EXPENDITURES
DEPARTMENT
10-Mayor & Council
15-Administration
18-Public Works Admin.
19-Finance
36-Vehicle Maintenance
99-Non-Departmental
TOTAL GENERAL FUND
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
$
35,225 $
181,266
109,462
362,559
70,432
81,902
64,173 $
254,814
135,545
284,838
102,166
172,311
48,093 $
242,312
117,982
286,572
99,730
175,142
61,841
263,977
122,854
303,783
122,645
156,220
$
840,846 $
1,013,848 $
969,830 $
1,031,320
CITY COUNCIL
The City Council is elected by the people and is responsible for setting general policy and direction
for city government. The Council's budget is split between the General fund and Enterprise fund.
The Council's budget includes funds to pay for legal services, audit services and elections.
Budget Summary
2013 Actual
Salaries & Benefits
$105
$180
$200
$3,912
$11,000
$10,000
($1,000) -9.09%
$66,457
$83,600
$79,600
($4,000) -4.78%
$0
$1,000
$2,500
Total
$70,474
$95,780
$92,300
2013
2014
2015
Full Time
0
0
0
Part Time
0
0
0
$20
11.11%
Contract Services
Utilities
Capital Expenses
$1,500 150.00%
Debt Service
Transfers
($3,480)
-3.63%
TOTAL CITY COUNCIL
2012-13
ACTUAL
10-MAYOR AND COUNCIL
$
10-5215 FOOD
10-5230 ADVERTISING
105 $
105
516
60-CAPITAL
10-6040 FURNITURE AND FIXTURES
TOTAL 60-CAPITAL
$
2013-14
ESTIMATE
180 $
180
2014-15
PROPOSED
180 $
180
200
200
3,912
1,000
500
4,000
3,500
2,000
11,000
1,000
500
4,000
3,500
2,000
11,000
1,000
500
3,000
3,500
2,000
10,000
49,000
3,680
12,012
1,765
66,457
50,000
20,000
10,000
3,600
83,600
49,000
4,000
4,000
3,600
60,600
50,000
16,000
10,000
3,600
79,600
-
1,000
1,000
-
2,500
2,500
19
3,377
10-5415 ACCOUNTING SERVICES
10-5425 LEGAL SERVICES
TOTAL 10-MAYOR AND COUNCIL
2013-14
BUDGET
70,474 $
95,780 $
71,780 $
92,300
ADMINISTRATION
Administration is responsible for the daily operations of all aspects of city government.
Administration includes the offices of city manager, city secretary and human resources. Its
responsibilities includes human resources and payroll, record keeping, administration of contracts,
oversight of other departments, economic development and long range planning.
Budget Summary
Salaries & Benefits
2013 Actual
$317,311
$338,420
$350,995
$12,771
$18,600
$17,900
$5,428
$12,000
$14,200
$37,183
$7,500
$5,500
Utilities
$5,254
$3,800
$4,000
$200
Capital Expenses
$6,181
$0
$1,400
$1,400
$384,128
$380,320
$393,995
$13,675
Contract Services
$12,575
($700)
$2,200
% Change
3.72%
-3.76%
18.33%
($2,000) -26.67%
5.26%
-
Debt Service
Transfers
Total
2013
2014
2015
Full Time
4
4
4
Part Time
0
0
0
3.60%
TOTAL ADMIN
2012-13
ACTUAL
15-ADMINISTRATION
15-5120 OVERTIME
15-5128 AUTO ALLOWANCE
15-5130 FICA
15-5140 RETIREMENT
15-5170 T.E.C.
15-5175 EAP (EMPLOYER ASSIST. PROG)
15-5900 SAFETY & INCENTIVE SVGS. EXPS
$
243,021 $
428
1,364
5,750
18,555
16,945
29,212
1,510
36
128
362
317,311
2013-14
BUDGET
2013-14
ESTIMATE
250,000 $
4,874
2,000
500
1,600
6,000
21,198
18,548
31,200
1,600
500
200
100
100
338,420
2014-15
PROPOSED
250,000 $
250
1,556
6,000
21,198
17,000
31,200
2,500
1,500
259,000
2,590
500
500
1,800
6,000
23,313
21,942
31,200
2,500
1,500
331,204
100
50
350,995
15-5215 FOOD
15-5220 POSTAGE
15-5225 MAPS & SUBSCRIPTION
15-5230 ADVERTISING
15-5255 JANITORIAL APPAREL
15-5275 FILING FEES (PLATS,LIENS, ETC)
2,038
92
135
172
3,186
3,939
2,416
306
487
3,000
400
400
1,500
7,000
5,000
600
700
3,000
3,000
400
300
3,200
4,500
5,000
400
500
300
3,200
5,000
5,000
500
500
12,771
18,600
16,900
17,900
15-5305 CONTENGENCY RESERVE
4,362
757
80
229
5,428
2,000
1,200
1,000
10,000
2,000
1,200
1,000
12,000
4,200
14,200
-
-
-
7,061
37,183
3,500
4,000
5,355
5,500
7,500
5,355
5,500
1,226
-
15-5440 ENGINEERING/ARCHITECTURAL
15-5455 ANNUAL BOND ADMIN FEES
55-UTILITIES
5,495
22,258
2,369
10,000
2,000
-
TOTAL ADMIN
2012-13
ACTUAL
2,724
204
1,100
5,254
15-ADMINISTRATION
15-5515 ELECTRIC
15-5516 GAS SERVICE
15-5520 CELL PHONE
TOTAL 55-UTILITIES
15-6099 Non Capital Expense
TOTAL 15-ADMINISTRATION
6,181
6,181
$
384,128 $
2013-14
BUDGET
2,200
400
1,200
3,800
-
380,320 $
2013-14
ESTIMATE
2,400
400
1,200
4,000
2014-15
PROPOSED
2,400
400
1,200
4,000
-
1,400
1,400
361,659 $
393,995
PUBLIC WORKS ADMINISTRATION
Public works administration oversees the street, park and recreation, fleet maintenance, water and
wastewater departments. It is also responsible for engineering services and liason with outside
engineers and contractors. Public works administrations oversees most capital improvement
projects. Engineering also reviews new subdivision plans and serves as the flood plain coordinator.
Budget Summary
Salaries & Benefits
2013 Actual
$145,819
$169,398
$151,965
($17,434)
-10.29%
$5,974
$8,400
$10,400
$2,000
23.81%
$2,312
$2,050
$2,000
($50)
-2.44%
$27,836
$17,658
$15,500
($2,158)
-12.22%
Utilities
$4,243
$3,800
$3,500
($300)
-7.89%
Capital Expenses
$1,716
$1,000
$0
$16,640
$0
$0
$204,540
$202,306
$183,365
Contract Services
($1,000) -100.00%
Debt Service
$0
-
Transfers
Total
2013
2014
2015
Full Time
2
2
2
Part Time
0
0
0
(18,942)
-9.36%
TOTAL PUBLIC WORKS ADMIN
2012-13
ACTUAL
18-PUBLIC WORKS ADMINISTRATION
18-5120 OVERTIME
18-5128 VEHICLE ALLOWANCE
18-5130 FICA/MEDICARE
18-5140 RETIREMENT
18-5170 T.E.C.
$
110,805 $
464
3,800
9,313
8,439
12,206
715
18
59
145,819
2013-14
BUDGET
124,000 $
1,860
1,000
300
560
4,800
10,602
9,276
15,600
800
300
100
100
100
169,398
2013-14
ESTIMATE
105,000 $
2014-15
PROPOSED
560
4,800
10,602
9,276
15,600
1,000
600
107,250
1,073
500
300
350
6,000
9,861
9,281
15,600
1,000
600
147,909
100
50
151,965
2,573
200
435
1,283
875
1,250
6,616
3,750
600
250
2,200
1,500
2,000
100
10,400
471
18-5215 FOOD
18-5220 POSTAGE
18-5230 ADVERTISING
18-5235 DUES AND REGISTRATI
18-5275 FILING FEES
5,974
3,200
600
300
2,200
1,500
500
100
8,400
18-5332 OFFICE MACHINE LEAS
574
1,278
345
115
2,312
600
1,300
150
2,050
500
1,300
1,800
600
1,400
2,000
2,748
3,228
13,900
3,420
4,540
27,836
8,000
3,258
6,400
17,658
8,035
4,500
3,733
16,268
8,000
7,500
15,500
613
2,572
608
450
4,243
2,400
800
600
3,800
2,600
900
3,500
2,600
900
3,500
18-5420 CONTRACTUAL SERVICE
18-5430 PROFESSIONAL SERVICE
18-5440 ENGINEERING/ARCHITE
18-5451 ANNUAL SOFTWARE SUP
55-UTILITIES
18-5515 ELECTRIC
18-5516 GAS SERVICE
18-5520 CELL PHONE
TOTAL 55-UTILITIES
1,868
72
67
501
2,020
1,204
242
TOTAL PUBLIC WORKS ADMIN
2012-13
ACTUAL
18-PUBLIC WORKS ADMINISTRATION
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
18-6010 COMPUTER EQUIPMENT
1,716
1,716
1,000
1,000
-
-
71-DEPRECIATION
18-7100 DEPRECIATION EXPENSE
TOTAL 71-DEPRECIATION
16,640
16,640
-
-
-
TOTAL 18-PUBLIC WORKS
$
204,540 $
202,306 $
176,093 $
183,365
Finance
The Finance Department is responsible for all banking and investments activities of the City. Finance
also handles accounts payable and utility billing. Finance assists administration with budget
preperation and monitoring and provides reports to the manager and council on current reveneus
and expenditures.
Budget Summary
Salaries & Benefits
2013 Actual
% Change
$249,904
$295,548
$304,829
$9,281
3.14%
$29,532
$11,500
$11,500
$0
0.00%
$9,902
$1,000
$1,000
$0
0.00%
$59,144
$45,000
$57,000
$12,000
26.67%
Utilities
$5,101
$3,000
$3,400
$400
13.33%
Capital Expenses
$8,976
$0
$2,000
$2,000
$362,559
$356,048
$379,729
$23,681
Contract Services
-
Debt Service
Transfers
Total
2013
2014
2015
Full Time
4
5
5
Part Time
1
0
0
6.65%
TOTAL FINANCE
2012-13
ACTUAL
19-FINANCE
19-5112 TEMP/PART TIME SALARIES
19-5120 OVERTIME
19-5130 FICA
19-5140 RETIREMENT
19-5170 T.E.C.
19-5201 OTHER
19-5205 DATA PROCESSING SUPPLIES
19-5220 POSTAGE
19-5240 TRAVEL
19-5250 MINOR TOOLS
$
2013-14
BUDGET
191,455 $
215,000 $
3,225
2013-14
ESTIMATE
211,424 $
221,000
2,210
83
322
252
13,660
11,708
30,824
721
713
131
35
249,904
47
852
3,572
20,065
3,843
847
306
29,532
500
1,500
404
17,650
15,444
39,000
1,000
1,500
150
100
75
295,548
1,112
300
404
17,000
15,000
39,000
1,350
1,680
1,500
500
728
18,824
17,717
39,000
1,500
1,700
287,270
100
50
304,829
4,000
3,500
3,500
500
10
4,000
4,000
3,000
490
4,000
4,000
3,000
500
11,500
11,500
11,500
1,000
1,000
1,000
1,000
1,000
1,000
20,000
30,000
32,000
5,000
7,500
17,500
57,000
2,400
400
8,933
250
9,902
19-5426 CREDIT CARD FEES
19-5428 FLEX FEES
19-5745 MUNICIPAL SERVICE BUREAU
9,085
19,450
2,310
2,407
5,032
22
20,838
59,144
20,000
45,000
7,500
45
17,500
55,045
2,027
2,255
219
2,200
200
2,400
400
55-UTILITIES
19-5510 TELEPHONE
19-5515 ELECTRIC
19-5516 GAS SERVICE
2014-15
PROPOSED
600
119
TOTAL FINANCE
2012-13
ACTUAL
19-FINANCE
19-5520 CELL PHONE
TOTAL 55-UTILITIES
600
5,101
8,976
8,976
TOTAL 19-FINANCE
2013-14
BUDGET
2013-14
ESTIMATE
600
3,000
2014-15
PROPOSED
600
3,400
600
3,400
2,000
$
362,559 $
-
356,048 $
-
358,215 $
2,000
379,729
Fleet Services
Fleet services provides vehicle and equipment maintenance for all City departments.
Budget Summary
Salaries & Benefits
2013 Actual
$100,783
$111,387
$114,852
$9,496
$9,700
$10,039
Contract Services
% Change
$3,465
3.11%
$5,700
($4,000)
-41.24%
$12,200
$14,000
$1,800
14.75%
$3,680
$3,600
$5,000
$1,400
38.89%
Utilities
$8,804
$10,600
$10,500
Capital Expenses
$4,800
$5,000
$33,000
$28,000
$1,267
$0
$0
-
$138,869
$152,487
$183,052
$30,565
($100)
-0.94%
560.00%
Debt Service
-
Transfers
Total
2013
2014
2015
Full Time
2
2
2
Part Time
0
0
0
20.04%
2012-13
ACTUAL
36-FLEET SERVICES
36-5120 OVERTIME
36-5130 FICA
36-5140 RETIREMENT
36-5170 T.E.C.
36-5220 POSTAGE
36-5252 MECHANIC SUPPLIES
$
72,490 $
47
408
5,388
4,931
14,912
2,157
175
64
195
16
100,783
2013-14
BUDGET
75,000 $
1,125
1,500
1,000
1,016
6,371
5,575
15,600
2,400
1,500
100
100
100
111,387
2013-14
ESTIMATE
76,752 $
2014-15
PROPOSED
500
508
6,371
5,575
15,600
3,314
660
78,500
785
1,000
500
608
6,985
6,574
15,600
3,500
700
109,280
50
50
114,852
10
135
2,313
342
3,324
1,772
839
761
9,496
2,000
800
300
3,000
2,000
800
800
9,700
1,800
520
300
2,600
1,800
800
500
8,320
800
500
1,800
1,200
900
500
5,700
1,855
2,315
3,885
592
663
600
129
10,039
1,500
2,400
5,000
800
2,000
500
12,200
1,500
2,550
6,000
700
2,100
700
13,550
2,000
800
2,000
5,500
1,000
1,900
800
14,000
36-5420 CONTRACTUAL SERVICE
36-5451 Annual Software Support
TOTAL 54-CONTRACT SERVICes
493
527
2,660
3,680
600
3,000
3,600
600
3,600
4,200
5,000
5,000
55-UTILITIES
36-5515 ELECTRIC
36-5520 CELL PHONE
TOTAL 55-UTILITIES
415
7,839
550
8,804
10,000
600
10,600
10,500
10,500
10,500
10,500
36-5316 R & M FENCE/GATES
36-5321 OIL & LUBRICANTS
36-5345 LEASE/PURCHASE EQUIP
2012-13
ACTUAL
36-FLEET SERVICES
36-6010 COMPUTER EQUIPMENT
36-6020 MECH. SHOP IMPROVEM
36-6120 MECH. SHOP IMPROVEMENT
71-DEPRECIATION
36-7100 DEPRECIATION EXPENS
TOTAL 71-DEPRECIATION
TOTAL 36-FLEET SERVICES
$
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
4,800
4,800
3,350
1,650
5,000
3,000
3,000
2,500
3,500
6,000
-
-
-
27,000
27,000
1,267
1,267
-
-
-
138,869 $
152,487 $
148,850 $
183,052
Non Departmental
The Non Departmental budget accounts for expenses that cannont easily be attributed to any
specific department. This includes postage, property and liability insurance and tax collection
fees.
Budget Summary
Salaries & Benefits
Contract Services
Utilities
2013 Actual
% Change
$3,797
$6,000
$15,000
$9,000
150.00%
$23,239
$26,900
$28,900
$2,000
7.43%
$3,702
$34,000
$24,000
($10,000)
-29.41%
$118,790
$122,000
$148,000
$26,000
21.31%
$17,028
$17,500
$18,000
$500
2.86%
$0
$42,314
$0
$166,556
$248,714
$233,900
Capital Expenses
($42,314) -100.00%
Debt Service
Transfers
Total
2013
2014
2015
Full Time
0
0
0
Part Time
0
0
0
($14,814)
-5.96%
TOTAL NON DEPARTMENTAL
2012-13
ACTUAL
99-NON-DEPARTMENTAL
99-5183 SAFETY & INCENTIVE
$
99-5220 POSTAGE
TOTAL 54-SUPPLIES & MATERIALS
53-MAINTENANCE & OPERATIONS
99-5305 CONTINGENCY RESERVE
99-5397 DAMAGE CLAIMS - REIMBURSE
TOTAL 53-MAINTENANCE AND OPERATE
99-5410 TML INSURANCE - GF 33% - EF 67%
99-5420 TAX COLLECTIONS - GF 100%
99-5425 LEGAL EXPENSE
99-5455 Annual Bond Admin fees
55-UTILITIES
TOTAL 55-UTILITIES
60-CAPITAL IMPROVEMENTS
99-6025 COMPUTER HARDWARE-SERVER
CONSOLODATION
TOTAL 60-CAPITAL IMPROVEMENTS
TOTAL 99-NON-DEPARTMENTAL
$
2013-14
BUDGET
3,797 $
3,797
6,000 $
6,000
2013-14
ESTIMATE
5,000 $
5,000
2014-15
PROPOSED
10,000
5,000
15,000
416
22,823
23,239
900
26,000
26,900
200
27,017
27,217
900
28,000
28,900
3,702
3,702
9,000
25,000
34,000
9,000
5,000
14,000
9,000
15,000
24,000
76,312
22,258
10,110
10,110
118,790
82,000
20,000
10,000
10,000
122,000
84,430
23,376
107,806
90,000
24,000
34,000
148,000
17,028
17,028
17,500
17,500
17,000
17,000
18,000
18,000
-
42,314
42,314
85,000
85,000
-
166,556 $
248,714 $
256,023 $
233,900
4A FUND - SANGER TEXES INDUSTRIAL DEVELOPMENT CORPORATION
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.
Revenue Summary
Sales Tax
2013 Actual
$
Rental Income (103 Bolivar)
Interest Income
2014 Budget
316,721
$
2015 Budget
300,000
$
78,000
78,000
992
3,000
1,000
6.67%
-
0.00%
(2,000)
-
416,381
2013 Actual
$
381,000
2014 Budget
-
% Change
20,000
20,001
Total Revenues
Salaries & Benefits
320,000 $
78,667
Transfer In
Expenditure Summary
Difference
$
50,000
50,000
449,000
68,000
2015 Budget
-
$
Difference
105,144
$
-66.67%
-
17.85%
% Change
105,144
-
-
-
15,000
15,000
-
Meintenance & Operations
-
-
1,000
1,000
-
Contract Services
-
-
3,900
3,900
-
Utilities
-
-
600
600
-
Capital Expenses
-
-
12,500
12,500
-
61,267
61,272
61,267
Debt Service
(5)
-0.01%
-
-
Transfers
320,500
15,200
-
Total Expenditures
381,767
76,472
199,411
122,939
34,614
304,528
249,589
(54,939)
859,005
893,619
1,198,147
Ending Fund Balance
893,619
1,198,147
1,447,736
4A
(15,200)
-100.00%
160.76%
2012-13
ACTUAL
75-5120 OVERTIME
75-5128 AUTO ALLOWANCE
75-5130 FICA
75-5140 RETIREMENT
75-5170 T.E.C.
75-5175- EAP (EMPLOYER ASSIST. PROG)
$
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
- $
- $
- $
-
-
-
75,000
1,500
1,000
500
150
6,000
6,172
6,172
7,800
500
200
50
50
50
105,144
75-5215 FOOD
75-5230 ADVERTISING
75-5240 TRAVEL
-
-
-
1,000
250
250
7,500
3,000
3,000
15,000
-
-
-
1,000
1,000
75-5430 PROFESSIONAL SERVICE
75-5445 PROPERTY TAXES
-
-
-
2,400
1,500
3,900
55-UTILITIES
15-5520 CELL PHONE
TOTAL 55-UTILITIES
-
-
-
600
600
-
2,000
500
5,000
5,000
12,500
75-60XX OFFICE CONSTRUCTION
75-6040 OFFICE FURNITURE
TOTAL 61-CAPITAL OUTLAY >$5k
-
-
2012-13
ACTUAL
70-DEBT PAYMENTS
75-7005 NOTE PYMTS - GNB
75-7007 NOTE PYMTS - WAREHOUSE
36,575
24,692
61,267
74-TRANSFERS
74-7401 TRANSFER TO GENERAL FUND
74-7408 TRANSFER TO ENTERPRISE FUND
TOTAL 74-TRANSFERS
TOTAL 4A FUND EXPENDITURES
$
2013-14
BUDGET
2013-14
ESTIMATE
2014-15
PROPOSED
38,299
22,973
61,272
38,294
22,973
61,267
40,093
21,174
61,267
20,500
300,000
320,500
15,200
15,200
-
15,200
15,200
-
381,767 $
76,472 $
76,467 $
199,411
4B FUND - SANGER TEXES INDUSTRIAL DEVELOPMENT CORPORATION
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.
Revenue Summary
Sales Tax
Interest Income
2013 Actual 2014 Budget 2015 Budget
$ 316,498 $
782
Expenditure Summary
320,000
$
20,000
6.67%
1,000
(2,000)
-66.67%
5,000
-
(5,000)
-100.00%
308,000
321,000
13,000
4.22%
2013 Actual 2014 Budget 2015 Budget
Difference
317,280
Salaries & Benefits
% Change
-
-
-
-
-
Contract Services
% Change
3,000
Other
Total Revenues
300,000 $
Difference
-
32,330
-
-
-
Utilities
-
Capital Expenses
-
-
-
-
-
Debt Service
-
-
-
-
-
-
-
Transfers
205,000
227,700
237,500
9,800
4.30%
Total Expenditures
237,330
227,700
237,500
9,800
4.30%
79,950
80,300
83,500
3,200
486,360
566,310
646,610
Ending Fund Balance
566,310
646,610
730,110
4B
4B FUND-SANGER TEXAS DEVELOPMENT CORPORATION
2012-13
ACTUAL
5440 ENGINEERING FEES
74-TRANSFERS
7401 TRANSFER TO GENERAL FUND (Admin)
7403 TRANSFER TO DEBT SVC FUND
7404 TRANSFER TO CIP FUND
7441 TRANSFER TO 4A (Admin)
TOTAL 74-TRANSFERS
TOTAL 4B FUND EXPENDITURES
$
$
32,330
32,330 $
$
20,500 $
180,000
4,500
2013-14
BUDGET
2013-14
ESTIMATE
-
$
15,200 $
212,500
-
2014-15
PROPOSED
$
-
15,200 $
212,500
212,500
205,000
227,700
227,700
25,000
237,500
237,330
227,700
227,700
237,500
CITY OF SANGER
SPECIAL REVENUE FUNDS
Hotel/
Motel
Beautification
Fund
Library
Restricted
Court
Security
Court
Technology
Police
Donations
Fire
Donations
Park
Donations
Library
Books
Fund Balance, 9-30-13
15,332
4,735
68,361
4,768
1,328
6,500
1,500
2,347
0
FY 2013-14 Estimated Revenues
12,800
500
4,200
2,300
3,000
2,500
275
450
14,514
FY 2013-14 Estimated Expenditures
(6,400)
(1,200)
(5,000)
(275)
(348)
Expected Fund Balance 9-30-14
21,732
5,235
72,561
6,918
3,128
4,000
1,500
2,449
14,014
FY 2014-15 Budgeted Revenues
12,800
500
4,800
2,500
3,000
1,500
1,500
500
2,856
FY 2014-15 Budgeted Expenditures
(6,400)
(6,000)
(3,000)
(5,500)
(1,500)
Expected Fund Balance 9-30-15
28,132
3,418
3,128
0
(5,000)
735
77,361
(150)
0
1,500
(2,500)
449
(500)
(16,870)
0
Ten Year Capital Improvement Plan
June 2014
This plan addresses capital improvement needs in the City of Sanger over the next ten years in the areas
of Streets, Thoroughfares, Sidewalks, Drainage, Water Lines, Wastewater Lines, Parks and other
Facilities. The plan discusses needs in each area and provides priorities, funding sources and timelines
for projects expected to begin construction in FY 2015.
As in any city with older infrastructure, maintenance and rehabilitation of existing infrastructure is an
ongoing and never ending process. It is easy to get behind and hard to catch up. Over the last five years
more and more resources have been dedicated to infrastructure maintenance and replacement and
several projects have been completed. This is a trend that needs to continue as we try to catch up with
our aging and ailing infrastructure.
At the same time we must expand our water and wastewater lines into areas that are prime for
commercial and industrial development. While residential development is nice, commercial and
industrial development produce far more revenue and are less of an impact on services. This issue is
discussed at length in the Budget Message.
Over $8,000,000 in water, wastewater, roads and drainage projects have been identified that need to be
completed in the next ten years. Last year staff presented a plan on addressing these needs. To spur
economic growth, the Council issued $4,500,000 in bonds to fund extending water and wastewater lines
into industrial and commercial areas. The objective is to attract new businesses to these areas that will
help fund future improvements such as rehabbing and expanding the wastewater treatment plant. In
addition, bonds will help pay for a new water well and splash park. The water well will ensure we have
sufficient water to meet peak demands while maintaining sufficient fire protection reserves. The sale of
these bonds represents a proactive step by the Council to facilitate commercial and industrial growth.
Projects Completed in 2014
 Splashpark
 Reconstruction of the Lois Road Railroad crossing
 Purchase and remodel of the new Police Building
Projects in progress continuing in 2015:









Bridle Path Wastewater Line Upgrade
View Road Water Line Extension
View Road Wastewater Line Extension
West Side I35 Wastewater Line Extension
West Side I35 Water Line Extension
New Water Well
Jones and Willow Trunk Line Reconstruction
McReynolds Road Engineering and Design
Jones, Sims, Kirkland, Smith Streets Rehab.
2013 Bond Funds
Denton County/Street Funds
Fund Balance
Funding Source
2013 Bond funds
2013 Bond Funds/4A
2013 Bond Funds/4A
2013 Bond Funds
2013 Bond Funds
Water CIP Funds/2013 Bond Funds
CDBG Grant and Enterprise Fund
Denton County/Street Funds
Street Funds
Sanger Ten Year Capital Plan Update – June 2014
Water Capital Projects
The Water Capital Reserve Fund balance is approximately $1,150,000 (as of May 31, 2014). With
continued growth, these funds will continue to grow. Some of these funds will be used to bring the new
well online and tie it into the system. Some will also be used to replace old lines in conjunction with the
street rehabilitation program and to make fire protection improvements as identified in the 2010 Water
and Wastewater Capital Improvement Plan.
Other water improvements will include the extension of water service along the East side of I35 to View
Road and along the West Side of I35 from FM 455 to Belz Road. These improvements will largely be paid
for with Bond funds.
Wastewater Capital Projects
Development along the I35 corridor is accelerating the need to extend wastewater lines to the area.
This will also accelerate the need to upsize the trunk line running back south on the east side of I35. To
move this project along the Council authorized the selling bonds to fund these projects. Engineering is
well underway and we will start construction on these projects in 2015.
We have been awarded a CDBG grant to replace the sewer trunk line from McReynolds road south to
the Wastewater Plant and construction should be completed this fall.
To create more revenue for wastewater infrastructure improvements we have started setting aside 10%
of monthly wastewater revenues as discussed during the budget process. We are using these funds to
address I&I issues and replace older wastewater lines in conjunction with street improvements.
We currently have $890,000 (as of May 13, 2014) in waste water tap fees. Except for an unforeseen
emergency, Wastewater Capital Improvement Funds from Tap fees will be used to help pay for the
design, engineering and permitting of the waste water treatment plant refurbishing and expansion.
At the recommendation of Alan Plummer and Associates, Council recently decided to refurbish and
expand the existing waste water treatment plant rather than build a new one. Engineering and design
have been awarded. This will be a multi-year project.
Streets and Thoroughfares:
Many streets in Sanger are in dire need of rehabilitation. The last few years we have concentrated our
efforts on improving the thoroughfares that carry the most traffic. This does not mean that there are
not residential streets that are in as bad or worse condition. However, focusing on thoroughfares as our
priority gives us the greatest positive impact for the most people.
Plans this year call for the reconstruction of McReynolds Road. This will be funded through County
Funds and Street Funds. This is also a multi-year project. If funding is available in the future, Bolivar
from 5th to the Service road, Belz Rd. and Duck Creek will also be candidates for repaving.
We have also entered into an interlocal agreement with the county to repave Jones, Kirkland, Sims and
Smith Streets. The work will be done as county crews become available.
FM 455 is scheduled for widening in the future. It is anticipated that funding for this project will come
from County road construction bonds and TxDOT. Engineering has been funded but construction has
not at this time.
Reconstruction of the Cowling Road Bridge over Clear Creek is another need. This bridge is on TxDOT’s
off system bridge list for reconstruction but it is not funded at this time. The cost is likely to be well over
$4,000,000, which means it will have to wait for TxDOT funding.
Sidewalks:
We made great strides on sidewalks in the last few years. Sidewalks were extended almost the entire
length of Keaton Road from FM 455 to the sports park. Our goal is to connect existing sidewalks and
add new ones that allow pedestrians to travel throughout town without having to walk on busy streets.
Although some of these sidewalks will pass through residential neighborhoods, the goal is not to build
residential sidewalks but to create paths that link subdivisions with destinations such as schools, parks,
downtown and commercial areas. We normally budget $50,000 per year for sidewalks, so the work will
have to be done in phases. Other portions will be done in conjunction with other projects such as the
future widening of FM 455.
Phase I will be to connect existing segments and create a central loop. This phase will provide access
between five of the seven schools, Downtown, and several neighborhoods and subdivisions. This year
we will be extending the sidewalk along Keaton Road North from its termination at Keaton and Holt.
Phase II will link the other two schools to the inner loop. It will also connect the Sable Creek and Ranger
Creek subdivisions to the system.
Phase III connects the Quail Run and Lake Ridge subdivisions to the system, creates an old town loop
and connects Switzer Park. It also extends the sidewalk up 5th street to FM 455.
Phase IV extends the system along FM 455 from Metz Road to Marion Road. It also connects the Sanger
Trail Apartments and subdivision to the system. This section needs to be done along with or after the
road is widened.
Phase V to extend sidewalks up Freeze and 10th from 5th street to FM455 was completed last year in
conjunction with the reconstruction of Freese Drive.
Once completed, sidewalks will link every school and major subdivision. Links will also provide walking
access to the new sports park, public facilities and business areas throughout town without having to
walk on busy streets. This program will add over seven miles of interconnected sidewalks and will cost
approximately $2,000,000. It will also take more than the ten years covered by this plan to complete.
Parks and Facilities:
With the Improvements made to city facilities with the 2007 bonds, the City’s building infrastructure is
in good shape and sufficient, for the most part, to meet our needs for years to come. By far our greatest
and most expensive facility need is rehabilitation and expansion of the wastewater plant. The cost of
this project will be in the range of $6,000,000 to $8,000,000 and will have to be financed over the long
term by bonds. Financing this plant will significantly encumber our ability to do other projects for
several years. However, this project is necessary to handle future growth.
Facility needs that are farther out on the horizon include: Expansion of the Library; A Recreation Center;
Remodeling and expanding the current Fire Station; building a second Fire Station and new park
construction projects. Many of these are expensive projects that would require bond funding.
Therefore, they may be feasible until a good portion of our bond debt is retired in 2021.
Conclusion:
As you can see, a myriad of projects are planned over the next ten years and they will keep us very busy.
Many of these projects will go unseen to most citizens but they all directly impact the quality of life in
the community by ensuring reliable utilities, safe streets and sidewalks and adequate public facilities. It
is important to note again that even after all of this work is complete, there will still be other needs arise
as our infrastructure continues to age. Like every City, we will continue the struggle of balancing needs
and resources to maintain current facilities and infrastructure, prepare for growth and improve the
quality of life in our community.
Adequate funds for large capital projects will continue to be a hindrance until other bond issues begin
paying off in 2021 and until we grow sufficiently to expand the tax base. For the last two years we have
diverted more revenues for infrastructure rehabilitation. You will see expenditures in the 2015
proposed budget for such improvements as street reconstruction, new sidewalks, water and wastewater
line replacement, wastewater plant rehabilitation and expansion and electrical system improvements.
As future revenues improve we need to channel more funds toward these needs.
This plan identifies and prioritizes our most pressing needs in capital improvements for the next Ten
years. Some parts of the plan, like sidewalk improvements, project out further than ten years for
comprehensive planning purposes. Revenue sources are identified for those projects expected to be
completed this budget year. As with any plan it will change over time and it will be updated on an
annual basis to keep it current and relevant.
CITY OF SANGER
CAPITAL IMPROVEMENT PROJECTS
FY 2014-2015
2013 Bond
STREET PROJECTS
Smith, Sims, Kirkland, and Jones Streets
Lois Road
McReynolds Road
Total Streets
WATER PROJECTS
Water Well
West Side I35 Water Line Extension-Chapman to Belz
East Side I35 Lois to View Road Water Line Extension
Total Water Projects
WASTEWATER PROJECTS
West Side I35 WW Line Ext-Chapman to Belz
West Side I35 WW Line Ext-South of Utility to BNSF
East Side I35 WW Line Ext-Utility to Lois
East Side Lois to View Road WW Line Extension
Sewer Trunk Line - CDBG Project
WWTP Rehab and Expansion - Engineering
Total Wastewater Projects
TOTAL CIP PROJECTS
A - 4A
B - CDBG $275,000, WWCIP Fund $221,740
FUNDING SOURCES
Denton
Taxes/Rates
County
Tap Fees
-
-
2,128,350
164,000
318,000
2,610,350
571,650
61,500
13,770
300,000
375,270
571,650
-
Other
3,000,000
3,000,000
-
434,700
166,750
538,200
230,000
Total
-
61,500
13,770
3,300,000
3,375,270
100,000
100,000
2,700,000
164,000
418,000
3,282,000
100,000
100,000
496,740
1,369,650
900,000
900,000
$ 3,980,000
$ 1,471,650
$
-
-
375,270
$ 3,000,000
696,740
$
796,740
A
A
A
B
434,700
166,750
638,200
330,000
496,740
900,000
2,966,390
$ 9,623,660

2014-15 Proposed Budget

Transcription

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