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HomeMy WebLinkAboutOrdinance No. 2025-2619 Proposed Budget 2025-2026 July 31, 2025 Notice of 2025 Tax Year Proposed Tax Rate The governing body of the City of The Colony has proposed a tax rate of $.6300 per $100 valuation for adoption. TABLE OF CONTENTS City Manager’s Memo .......................................................................................... 1 General Fund ....................................................................................................... 7 Parks Fund ........................................................................................................ 10 Utility Fund ......................................................................................................... 12 General Debt Service ........................................................................................ 13 Utility Tax Supported Debt ................................................................................. 14 Economic Development Corporation ................................................................. 15 Community Development Corporation ............................................................... 16 Court Building Security and Technology Fund .................................................... 17 Court Technology Fund ...................................................................................... 18 Juvenile Case Manager Fund ............................................................................. 19 Commercial Vehicle Fund .................................................................................. 20 Court Time Payment Fund ................................................................................. 21 Municipal Jury Fund ........................................................................................... 22 Storm Water Utility Fund ..................................................................................... 23 Water/Sewer Impact Fees Fund ........................................................................ 24 Hotel/Motel Tax Fund .......................................................................................... 25 Lake Parks Fund ................................................................................................. 26 Special Events Fund .......................................................................................... 27 Citizen Donation Fund ........................................................................................ 28 Child Safety Fund .............................................................................................. 29 Keep the Colony Beautiful Fund ........................................................................ 30 SLFRF (State and Local Fiscal Recovery Fund)………………………………….. 31 Capital Outlay FY 2026 ....................................................................................... 32 5 Year Comprehensive Improvement Plan (CIP) Summary ................................ 35 1 2 3 4 5 6 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget Current Property Taxes 37,228,090 40,668,716 34,829,684 35,660,146 Rendition Penalty Revenue 28,424 17,292 16,000 20,000 Ag. Roll Back Taxes 170431 55,167 - Delinquent Property Tax 117,117 163,774 100,000 120,000 Penalties & Interest 126,143 153,178 100,000 100,000 Total 37,670,205 41,058,127 35,045,684 35,900,146 Sales Taxes 10,968,877 12,671,908 23,549,328 18,124,328 Mixed Beverage Tax 843,265 925,817 750,000 900,000 Total 11,812,142 13,597,725 24,299,328 19,024,328 Electric 1,747,182 2,201,658 1,800,000 2,000,000 Natural Gas 328,868 307,079 400,000 300,000 Telephone 107,321 71,854 150,000 75,000 PEG Fees 45,875 28,701 150,000 25,000 Video 149,953 126,844 250,000 100,000 Sanitation-Residential 246,458 263,222 250,000 2,600,000 Sanitation-Commercial 286,061 335,673 300,000 400,000 Total 2,911,718 3,335,032 3,300,000 5,500,000 TOTAL TAXES 52,394,065 57,990,884 62,645,012 60,424,474 Building Permits-New Homes 283,296 934,339 850,000 200,000 Building Permits-Other 674,555 606,674 750,000 500,000 Commercial Permits 263,159 72,069 500,000 200,000 Certificates Of Occupancy 4,425 6,075 7,500 5,000 Zoning Fees 14,918 7,910 10,000 2,000 Fire Fees 36,536 41,313 30,000 30,000 Solicitors Permits 876 3,105 2,000 500 Health Permits 136,722 161,811 200,000 150,000 Platting Fees 3,246 3,948 20,000 3,000 Alcohol Permits 23,900 36,450 25,000 20,000 Code Enforcement Fees 24,199 32,417 25,000 25,000 Eng Inspection Overtime Fee 10,560 2,260 8,000 - Inspection Fees 476,831 31,699 500,000 100,000 Grading Permit 1,960 1,120 1,000 - TOTAL LICENSES & PERMITS 1,955,183 1,941,189 2,928,500 1,235,500 Ambulance Calls 901,887 1,039,019 900,000 900,000 Ambulance Subscription Revenue 25,357 25,473 25,000 25,000 Service Liens and Filing Fees 18,113 26,780 25,000 23,000 Denton County Engine Response - - 1,500 - County Ambulance Funds 21,344 21,159 22,000 20,000 County Fire Funds 10,000 10,000 10,000 10,000 Total 976,702 1,122,431 983,500 978,000 CHARGES FOR SERVICES TAXES Ad Valorem Taxes City Sales Taxes Fire & Ambulance Revenue & Expenditure Projections Fiscal Year 2025-2026 Franchise Taxes LICENSES & PERMITS GENERAL FUND 7 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget Revenue & Expenditure Projections Fiscal Year 2025-2026 GENERAL FUND County Library Funds 36,670 54,701 55,000 53,000 Total 36,670 54,701 55,000 53,000 TOTAL CHARGES FOR SERVICES 1,013,372 1,177,132 1,038,500 1,031,000 Municipal Court Fines 835,929 818,438 1,100,000 900,000 Library Fees 6,790 7,648 10,000 10,000 Animal Control Fees 19,970 20,080 30,000 67,300 TOTAL FINES AND FORFEITURES 862,689 846,166 1,140,000 977,300 Interest Income 3,339,920 3,345,860 2,200,000 3,000,000 TOTAL INVESTMENT INCOME 3,339,920 3,345,860 2,200,000 3,000,000 Auction Proceeds 5,650 - 10,000 - Tower Rental Fees 3,714 99,894 350,000 300,000 Insurance Reimbursement - 187,418 1,000 290,000 LEISD SRO Reimbursement 275,586 207,126 160,000 200,000 LISD SRO Reimbursement 443,784 429,581 430,000 450,000 Miscellaneous 94,882 127,094 75,000 50,000 Misc Revenue - Grants 120,949 28,081 - - Police Reports 4,671 7,250 5,000 7,000 Alarm Fees 32,133 31,785 30,000 30,000 Lease Interest Revenue 44,268 16,172 - - Other Financing Sources - Lease - 258,538 - Lease Income 263,982 321,365 - TOTAL OTHER REVENUES 1,289,619 1,714,305 1,061,000 1,327,000 TOTAL REVENUES 60,854,848 67,015,536 71,013,012 67,995,274 Transfer - Storm Water Utility 50,000 50,000 50,000 250,000 Transfer In-GDSF - 1,600,000 - Transfer In - Tax supported debt service - - - 4,300,000 Transfer - Child Safety Fund 10,000 10,000 10,000 10,000 155,031 151,031 152,531 153,331 244,718 244,503 244,682 244,185 50,233 49,985 - - 881,000 - - Transfers In - Parking Lot (CDC)123,000 - - Transfers In - CARES Fund - - - Transfer In - CDC - - - Transfers in - Hotel/Motel - - 1,200,000 TOTAL TRANSFERS 1,513,982 505,519 2,057,213 6,157,516 62,368,830 67,521,055 73,070,225 74,152,790 Transfers In - EDC S. Colony Conn-Ph2 Transfers In - EDC - Cascades Transfers In - EDC - Memorial Drive Transfers In - Hike & Bike Trail (CDC) FINES AND FORFEITURES OTHER REVENUES TRANSFER IN TOTAL REVENUES & TRANSFERS INVESTMENT INCOME Library 8 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget Revenue & Expenditure Projections Fiscal Year 2025-2026 GENERAL FUND Non-Departmental 9,574,724 14,769,386 35,716,401 25,006,804 General Administration 1,791,881 2,219,395 2,753,000 2,621,191 City Council 73,708 79,093 287,112 178,100 Community Image 599,156 711,350 839,043 802,629 City Secretary 516,141 534,297 586,996 602,370 Human Resources 768,140 966,461 1,069,781 1,141,137 Finance 1,308,477 1,433,220 1,703,728 1,943,923 Information Technology 1,048,094 1,226,529 1,535,364 1,675,823 Planning & Development 300,751 347,567 373,575 432,257 Municipal Court 521,073 538,534 573,695 577,570 Public Safety Dispatch 1,614,765 1,716,923 2,180,381 2,268,273 Fire 13,715,451 14,674,075 15,481,753 16,290,924 Police 14,084,554 15,457,524 15,986,511 17,031,310 Animal Control 698,224 711,592 798,890 890,645 Library 1,312,510 1,404,897 1,588,876 1,623,481 Engineering 2,080,129 2,100,234 2,587,725 3,025,504 Facilities Maintenance 1,398,871 1,535,578 1,588,450 1,818,715 Fleet Services 1,436,993 1,427,130 1,775,269 1,718,381 Personnel Additions/Benefits/Equipment - - - - Salary Increases/Cert - - - 1,650,693 Health Insurance 10% increase - - - 823,329 Decision Package funding 858,438 TOTAL EXPENDITURES 52,843,641 61,853,785 87,426,550 82,981,497 Transfer - CVB 400,000 800,000 - - Transfer - Special Events 400,000 444,000 - - Transfer - KTB 10,000 10,000 10,000 10,000 Transfer - EDC 17,605 - - - Transfer - Storm Water 1,102,000 - - - Transfer - Utility - - - - Transfer - Parks Fund 3,201,823 2,810,000 2,510,000 2,100,000 Transfer - Tax Supported Debt Service - 4,300,000 - - Transfer - GDS - - - Transfer - Trinity North - - - Transfer - G.F. Special Cap - - - TOTAL TRANSFER OUT 5,131,428 8,364,000 2,520,000 2,110,000 57,975,069 70,217,785 89,946,550 85,091,497 OH COST ALLOCATION (5,661,461) (5,661,461) (5,711,461) (5,711,461) 26,000,210 36,055,432 39,020,163 27,855,299 10,055,223 2,964,731 (11,164,864) (5,227,245) 36,055,432 39,020,163 27,855,299 22,628,053 36,055,432 39,020,163 27,855,299 22,628,053 252 221 121 104 EXCESS/(DEFICIENCY) ENDING FUND BALANCE UNRESERVED FUND BALANCE Working Days in Fund Balance BEGINNING FUND BALANCE EXPENDITURES TRANSFER OUT TOTAL EXPENDITURES & TRANSFERS 9 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Bud get Budget Recreation Program Revenue 299,242 345,460 300,000 347,500 Athletic Program Revenue 87,645 97,478 90,000 103,000 Athletic & Recreation Facility Revenue 274,748 127,401 175,400 124,150 Pass Revenue 26,038 26,358 23,000 27,600 Total 687,674 596,697 588,400 602,250 Swimming Lessons 224,763 240,147 200,000 245,000 Entrance Fees 40,383 33,987 30,000 37,000 Concession Sales 1,318 1,446 1,100 1,700 Private Party Fees 84,728 115,894 95,000 122,500 Total 351,192 391,474 326,100 406,200 Rental Revenue 20,389 24,289 23,000 82,700 Program Revenue 1,571 2,789 2,000 3,000 Concession Revenue - - 3,000 3,000 Trip Revenue 8,236 11,794 10,000 10,000 Membership Fees 14,027 16,023 12,500 22,000 Total 44,223 54,895 50,500 120,700 TOTAL CHARGES FOR SERVICES 1,083,088 1,043,066 965,000 1,129,150 Hawaiian Water 534,706 349,617 150,000 150,000 Athletic Club 34,815 46,060 75,000 75,000 Miscellaneous 5,622 136,349 - - Interest Income 202,036 286,852 150,000 250,000 Interest Revenue - Lease - 5,487 - - Auction Proceeds - 5,498 - - Lease Revenue - 11,918 - - Retiree Medical Reimbursement - 22,101 - - TOTAL OTHER INCOME 777,179 863,881 375,000 475,000 TOTAL REVENUES 1,860,267 1,906,947 1,340,000 1,604,150 Transfer - General Fund 3,201,823 2,810,000 2,510,000 2,100,000 Transfer - CDC - - 850,000 900,000 Transfer - CDC Five Star Maintenance 165,000 165,000 - - Transfer - CDC Fund Personnel 134,845 134,845 - - Transfer - Lake Parks Fund 35,000 50,000 50,000 75,000 TOTAL TRANSFERS 3,536,668 3,159,845 3,410,000 3,075,000 5,396,935 5,066,792 4,750,000 4,679,150 TRANSFER IN PARKS FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 TOTAL REVENUES & TRANSFERS CHARGES FOR SERVICES Parks & Recreation Aquatic Park Community Center OTHER INCOME 10 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Bud get Budget PARKS FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 Non-Departmental - 1,291 - Parks & Recreation 2,560,237 2,928,623 3,581,271 3,700,245 Aquatic Park 480,189 535,128 607,412 604,009 Community Center 272,451 273,927 309,498 315,536 Capital - - - TOTAL EXPENDITURES 3,312,878 3,738,969 4,498,181 4,619,790 OH COST 1,014,398 1,014,398 1,014,398 1,014,398 1,303,189 2,372,848 2,686,273 1,923,694 1,069,659 313,425 (762,579) (955,038) 2,372,848 2,686,273 1,923,694 968,656 200 206 127 63 EXPENDITURES EXCESS (DEFICIENCY) Working Days in Fund Balance ENDING FUND BALANCE BEGINNING FUND BALANCE 11 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget CHARGES FOR SERVICES 17,176,512 17,685,449 20,500,000 18,500,000 8,816,615 9,294,773 9,500,000 9,500,000 4,880 5,880 8,000 4,000 598,743 577,650 475,000 500,000 125,500 231,977 250,000 100,000 910,400 1,152,181 900,000 1,500,000 81,699 95,445 125,000 81,000 Solid Waste / Recycling 91,547 97,710 - 900,000 Recycling Education Contribution 36,000 36,000 36,000 36,000 27,841,897 29,177,065 31,794,000 31,121,000 TRANSFERS IN 100,000 100,000 100,000 250,000 100,000 100,000 100,000 250,000 TOTAL REVENUES & TRANSFERS 27,941,897 29,277,065 31,894,000 31,371,000 EXPENDITURES 1,586,185 1,880,819 2,087,038 2,136,533 Environmental 110,890 126,482 146,500 201,214 Engineering - - - 150,000 Storm Water - Engineering 9,050 32,860 63,500 58,500 Storm Water - Streets & Drainage 115,229 140,525 219,854 652,015 2,742,457 3,515,198 3,910,602 4,249,359 1,036,801 1,410,947 1,612,099 1,835,182 5,409,155 6,113,558 6,232,526 7,126,994 2,255,176 2,584,539 2,391,752 2,620,293 108,223 15,897 275,500 1,150,000 13,373,167 15,820,826 16,939,371 20,180,090 TRANSFERS OUT - - - - 6,000,000 8,550,000 8,550,000 10,000,000 - - - - TOTAL TRANSFERS OUT 6,000,000 8,550,000 8,550,000 10,000,000 19,373,167 24,370,826 25,489,371 30,180,090 OH COST 4,448,630 4,448,630 4,498,630 4,498,630 5,803,638 9,923,738 10,381,347 12,287,346 4,120,100 457,609 1,905,999 (3,307,720) 9,923,738 - 10,381,347 12,287,346 8,979,626 152 131 150 95 TOTAL REVENUES Water Service Wastewater Service UTILITY FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 Reconnect Fees Penalties Tap Connection Fees Interest Income Miscellaneous Waste Water Customer Service - Administration Streets & Drainage TOTAL EXPENDITURES Transfer - Storm Water Utility Fund TOTAL TRANSFERS IN Non-Departmental Water Production Water Distribution Transfer - General Fund Transfer - Utility Debt Service Transfer - Storm Water Utility Fund TOTAL EXPENDITURES & TRANSFERS BEGINNING FUND BALANCE EXCESS (DEFICIENCY) ENDING FUND BALANCE Working Days in Fund Balance 12 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget Revenues 7,073,578 7,913,827 11,133,040 11,452,628 28,384 37,396 25,000 25,000 55,216 14,105 26,388 30,681 25,000 25,000 557,392 635,302 500,000 500,000 Bond Proceeds - -- Bond Premiums - - - - - -- 7,740,958 8,631,311 11,683,040 12,002,628 TRANSFERS IN - - - - - - - TOTAL REVENUES & TRANSFERS 7,740,958 8,631,311 11,683,040 12,002,628 EXPENDITURES Refunding Bonds - 2012/2003 &2007 224,025 - - 155,031 151,531 152,531 153,331 Refunding Bonds - 2013/2004 GF/Utility 373,700 372,750 - - Refunding Bonds - 2014/2006 GF/Utility 269,361 268,447 268,728 268,779 Refunding Bonds - 2015/2005 &2007 GF/U 685,950 688,602 687,242 685,372 Refunding Bonds - 2020/2010 &2010A 811,912 807,012 808,519 808,519 Certificates of Obligation - 2014 221,467 221,502 221,869 221,852 Certificates of Obligation - 2016 947,726 948,513 947,726 945,363 Certificates of Obligation - 2018 1,085,310 913,860 913,365 921,330 Certificates of Obligation - 2019 991,709 992,329 864,454 865,462 Certificates of Obligation - 2020 253,500 252,813 253,125 254,375 Certificates of Obligation - 2021 491,625 491,738 491,175 489,938 Certificates of Obligation - 2022 935,530 933,975 934,800 934,575 Certificates of Obligation - 2024 - - 0 2,256,250 Certificates of Obligation - 2025 - - 0 3,251,187 Governmental Capital 10 year note (2)112,165 111,271 - - Equipment Capital Lease 10 year Oshkos 135,693 135,693 Governmental Capital 3 year note (1) - - - - Refunding of 2010 and 2010A Cos 4,157 3,788 4,000 4,000 TOTAL EXPENDITURES 7,698,861 7,293,823 6,547,534 12,060,333 Transfer - General Fund - - 1,600,000 Transfer - CIP - - - - TOTAL EXPENDITURES & TRANSFERS 7,698,861 7,293,823 6,547,534 12,060,333 42,098 1,337,488 5,135,506 (57,705) 11,823,897 11,865,995 13,203,482 18,338,989 11,865,995 13,203,482 18,338,989 18,281,284 ENDING FUND BALANCE Certificates of Obligation - 2013 Fiscal Agent Fees & Other TOTAL TRANSFERS IN TRANSFER OUT EXCESS (DEFICIENCY) BEGINNING FUND BALANCE GENERAL DEBT SERVICE Revenue & Expenditure Projections Fiscal Year 2025-2026 Ag. Roll Back Taxes TOTAL REVENUES Misc Income Transfers In - General Fund Current Property Taxes Delinquent Property Taxes Penalty & Interest Investment Income 13 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget CHARGES FOR SERVICES 6,346 1,045 - - - - - - 535,986 518,833 400,000 400,000 -- Fees- SRF Revenue 488,591 494,142 450,000 450,000 Gain on Refunding - - - - 272,803 588,352 200,000 500,000 1,303,725 1,602,371 1,050,000 1,350,000 TRANSFERS IN Transfers In - EDC 4A 306,118 305,849 306,073 305,451 Water/Sewer Impact Fees 750,000 750,000 750,000 750,000 SLFRF Fund Transfer - - Revenue Supported Debt Balance Transfe - - - - Transfers In - Utility Fund 6,000,000 8,550,000 8,550,000 10,000,000 Transfer In - General Fund 4,300,000 Premium - - 7,056,118 13,905,849 9,606,073 11,055,451 TOTAL REVENUES & TRANSFERS 8,359,843 15,508,220 10,656,073 12,405,451 EXPENDITURES Revenue Refunding Bonds 2012 (03,07,08 74,675 - - General Obligation Refunding Bonds - 20 1,494,800 1,491,000 - - General Obligation Refunding Bonds - 20 1,315,144 1,310,653 1,312,023 1,312,023 General Obligation Refunding Bonds - 20 265,088 263,488 263,981 264,719 Cetificate of Obligation - 2014 1,360,439 1,360,654 1,362,912 1,362,804 Cetificate of Obligation - 2015 817,850 817,425 829,125 702,025 Cetificate of Obligation - 2015 Refunding 322,800 324,048 323,408 322,528 Cetificate of Obligation - 2016 406,168 406,506 406,168 405,156 Cetificate of Obligation - 2018 120,590 101,540 101,485 102,370 Cetificate of Obligation - 2019 607,822 608,202 529,827 530,444 Cetificate of Obligation - 2020 760,500 758,438 759,375 763,125 Cetificate of Obligation - 2021 54,625 54,638 54,575 54,225 Cetificate of Obligation - 2022 623,687 622,650 623,200 623,200 Certificate of Obligation - 2024 - - 227,325 Certificate of Obligation - 2025 - - 315,157 Fees/Cost of Issuance 3,456 3,319 21,500 4,000 Transfer - CIP - Transfer - General Fund - - - 4,300,000 TOTAL EXPENDITURES 8,227,644 8,122,561 6,587,579 11,289,101 132,199 7,385,659 4,068,494 1,116,350 (2,719,558) (2,587,359) 4,798,301 8,866,795 (2,587,359) 4,798,301 8,866,795 9,983,145 Current Property Taxes Delinquent Property Taxes UTILITY TAX SUPPORTED DEBT Revenue & Expenditure Projections Fiscal Year 2025-2026 EXCESS (DEFICIENCY) BEGINNING FUND BALANCE ENDING FUND BALANCE Amortization of Premium Penalty & Interest Investment Income TOTAL REVENUES TOTAL TRANSFERS IN TRANSFER OUT 14 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget CITY SALES TAXES Gross Sales Tax Revenues 5,483,439 13,632,841 11,774,664 9,063,664 Investment Income 724,017 1,013,956 1,012,356 1,000,000 Bond Proceeds - - - - Miscellaneous Revenue 2,145 1,760 - - TOTAL REVENUES 6,209,600 14,648,557 12,787,020 10,063,664 EXPENDITURES Personnel Services 531,709 520,716 589,049 583,240 Contractual Services 50,676 41,219 302,000 302,250 Marketing 301,681 330,170 425,000 425,000 Supplies 18,328 10,932 24,000 24,000 Maintenance 1,579 175 1,500 2,000 Building Roof Maintenance 118,580 0 - - Economic Development Incentives 103,520 442,305 7,693,000 6,643,000 Grant Program 13,302 22,996 500,000 500,000 Debt Service - Land 607,920 607,344 611,152 609,344 Capital SUV 65,000 - - - Capital Outlay-Vehicles 121,414 - Captial Outlay - Parking Lot Improvements - - 1,000,000 1,000,000 Capital Outlay-Generator 15,440 180,597 28,963 - Capital Outlay-Fiber Loop 276,295 180,477 17,000 - Capital Outlay - Other Equipment - 84,885 35,115 - Sales Tax Rebate 248,657 7,832,639 7,635,000 8,280,000 TOTAL EXPENDITURES 2,474,101 10,254,455 18,861,779 18,368,834 TRANSFERS OUT Transfer Out - General Fund BPP - - - - Transfer Out - GF Cap Contribution - - - - Transfer Out - GF -(S.Colony Conn-Ph2)155,031 151,031 152,531 153,331 Transfer Out - GDSF - Cascades 244,718 244,503 244,682 *244,185 Transfer Out - GDSF 50,233 49,985 - - Transfer Out - UFDS 306,118 305,849 306,073 *305,451 TOTAL TRANSFERS OUT 756,100 - 751,368 703,286 702,967 TOTAL EXPENDITURES 3,230,201 11,005,823 19,565,065 19,071,801 OH COST 91,380 91,380 91,380 91,380 EXCESS (DEFICIENCY) 2,888,019 3,551,354 (6,869,425) (9,099,517) BEGINNING FUND BALANCE 14,975,189 17,863,208 21,414,562 14,545,137 ENDING FUND BALANCE 17,863,208 21,414,562 - 14,545,137 - 5,445,620 ECONOMIC DEVELOPMENT - TYPE A SALES TAXES Revenue & Expenditure Projections Fiscal Year 2025-2026 * This is the final payment for this debt series 15 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget CITY SALES TAXES 5,483,439 13,632,841 11,774,664 9,063,664 541,828 742,961 50,000 700,000 Miscellaneous - - 6,025,267 14,375,802 11,824,664 9,763,664 TRANSFERS IN Transfer from General Fund - - Transfer from Capital Projects Fund - - TOTAL TRANSFERS IN - - - - - - TOTAL REVENUES & TRANSFERS 6,025,267 14,375,802 11,824,664 9,763,664 EXPENDITURES-OPERATIONAL 150,017 164,544 2,915 12,789 51,353 96,965 4,000 1,800 8,436 19,487 5,700 6,200 49,470 39,432 53,590 13,490 Sales Tax Rebate 248,657 7,832,639 7,186,228 8,220,000 - - - - 507,932 8,153,066 7,252,433 8,254,279 TRANSFERS OUT Trnsfr Out - General Fund - - - - Trnsfr Out - GDSF (Complex Debt)- - Trnsfr Out - Parks Fd (Five Star Maint.)165,000 165,000 Trnsfr Out - Parks Fd - - 850,000 900,000 Trnsfr Out - GDSF (Hike & Bike Trail)881,000 *- - Trnsfr Out GDSF (Parking Lot)123,000 * Trnsfr Out - Parks Fund (Personnel)134,845 134,845 Trnsfr Out - Park Improvement 7,083,340 4,000,000 3,500,000 - 4,228,516 TOTAL TRANSFERS OUT 8,387,185 - 4,299,845 4,350,000 5,128,516 TOTAL EXPENDITURES & TRANSFERS 8,895,117 - 12,452,911 11,602,433 13,382,795 OH COST 35,688 35,692 35,692 35,692 (2,905,538) 1,887,199 186,539 (3,654,823) 10,668,721 7,763,183 9,650,382 9,836,921 7,763,183 9,650,382 9,836,921 6,182,098 *This debt was paid off in FY 22/23 Sales Tax Revenues Investment Income COMMUNITY DEVELOPMENT - TYPE B SALES TAXES Revenue & Expenditure Projections Fiscal Year 2025-2026 TOTAL EXPENDITURES EXCESS (DEFICIENCY) BEGINNING FUND BALANCE ENDING FUND BALANCE TOTAL REVENUES Personnel Services Capital Outlay Contractual Services Supplies Maintenance 16 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget REVENUES Court Security Revenue 22,090 21,563 20,000 36,000 Investment Income TOTAL REVENUES 22,090 21,563 20,000 36,000 EXPENDITURES Personnel Services - 389 - - Contractual Services 2,000 2,930 - 1,070 Supplies 2,921 - 5,000 300 Maintenance - - 1,000 24,066 Capital Outlay - - - - TOTAL EXPENDITURES 4,921 3,319 6,000 25,436 17,169 18,244 14,000 10,564 302,016 319,185 337,429 351,429 319,185 337,429 351,429 361,993 * The Court technology Fund was consolidated into Court Security and Technology Fund in May 2025. The FY 25-26 budget for Court Technology was transferred to this Fund. BEGINNING FUND BALANCE ENDING FUND BALANCE EXCESS (DEFICIENCY) Court Building Security and Technology Fund (Consolidated) Revenue & Expenditure Projections Fiscal Year 2025-2026 17 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget REVENUES Court Technology Revenue 18,124 17,689 16,000 Investment Income - - - - TOTAL REVENUES 18,124 17,689 16,000 - EXPENDITURES Contractual Services - - - Supplies/ copiers/Telephone 516 220 300 Maintenance - Office Equipment - 10,519 15,000 Non-Capital Capital Outlay - - - - Overhead Costs TOTAL EXPENDITURES 516 10,739 15,300 - 17,609 6,950 700 - 45,819 63,428 70,378 71,078 63,428 70,378 71,078 71,078 * This fund was consolidated into the Court Security and Technology Fund in May 2025. The FY25-26 budget for Court Technology was transferred to that fund. ENDING FUND BALANCE EXCESS (DEFICIENCY) BEGINNING FUND BALANCE COURT TECHNOLOGY Revenue & Expenditure Projections Fiscal Year 2024-2025 18 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget REVENUES Juvenile Case Manager Fee 23,021 22,265 40,000 22,000 Investment Income - - TOTAL REVENUES 23,021 22,265 40,000 22,000 EXPENDITURES Personnel Services - - - - TOTAL EXPENDITURES - - - - 23,021 22,265 40,000 22,000 95,881 118,902 141,167 181,167 118,902 141,167 181,167 203,167 ENDING FUND BALANCE JUVENILE CASE MANAGER FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 EXCESS (DEFICIENCY) BEGINNING FUND BALANCE 19 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget REVENUES Commercial Vehicle Fee/Weight 2,059 5,571 5,000 7,000 Investment Income TOTAL REVENUES 2,059 5,571 5,000 7,000 EXPENDITURES Personnel Services 3,054 - 4,200 4,300 Contractual Services - - 300 1,000 Supplies 262 183 500 1,000 Maintenance - - - Capital Outlay - - - TOTAL EXPENDITURES 3,316 183 5,000 6,300 (1,257) 5,388 - 700 12,861 11,604 16,992 16,992 11,604 16,992 16,992 17,692 ENDING FUND BALANCE COMMERCIAL VEHICLE FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 EXCESS (DEFICIENCY) BEGINNING FUND BALANCE 20 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget REVENUES Court Time Payment Fee 6,152 7,306 3,000 7,000 Investment Income - - - - Transfer In - General Fund - - - - TOTAL REVENUES 6,152 7,306 3,000 7,000 EXPENDITURES Personnel Services - - - - Contractual Services - - - - Supplies - - - - Maintenance - - - - Capital Outlay - - - - TOTAL EXPENDITURES - - - - 6,152 7,306 3,000 7,000 26,965 33,117 40,422 43,422 33,117 40,422 43,422 50,422 ENDING FUND BALANCE COURT TIME PAYMENT FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 EXCESS (DEFICIENCY) BEGINNING FUND BALANCE 21 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget REVENUES Municipal Jury Fee - - - 500 TOTAL REVENUES - - - 500 EXPENDITURES Personnel Services - - - - - Contractual Services - - - 350 Supplies - - - - Maintenance - - - - Capital Outlay - - - - TOTAL EXPENDITURES - - - 350 - - - 150 - - - - - - - 150 ENDING FUND BALANCE MUNICIPAL JURY FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 EXCESS (DEFICIENCY) BEGINNING FUND BALANCE 22 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget REVENUES 1,275,523 1,315,078 1,300,000 1,300,000 Reimbursement Tribute PTNRS - - - - - - 1,275,523 1,315,078 1,300,000 1,300,000 Transfer In - General Fund 1,102,000 - - TOTAL REVENUES & TRANSFERS 2,377,523 1,315,078 1,300,000 1,300,000 EXPENDITURES Contractual Servics - - - - Maintenance 370,758 - - 450,000 Capital Outlay 520,467 - 1,000,000 200,000 TOTAL EXPENDITURES 891,226 - - 1,000,000 - 650,000 TRANSFERS OUT 50,000 50,000 50,000 250,000 203,925 - - - Projects to be determined - - - - 100,000 100,000 100,000 250,000 TOTAL TRANSFERS OUT 353,925 150,000 150,000 500,000 1,245,151 150,000 1,150,000 1,150,000 1,132,373 1,165,078 150,000 150,000 1,249,271 2,381,644 3,546,721 3,696,721 2,381,644 3,546,721 3,696,721 3,846,721 Storm Water Utility Fees Investment Income STORM WATER UTILITY FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 TOTAL EXPENDITURES & TRANSFERS EXCESS (DEFICIENCY) BEGINNING FUND BALANCE ENDING FUND BALANCE TOTAL REVENUES Transfer - General Fund Transfer - Utility CIP Transfer - Utility Fund 23 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Bud get Budget IMPACT FEES Water Impact Fees 222,501 421,387 400,000 200,000 Sewer Impact Fees 120,734 2,301,397 200,000 300,000 Investment Income - - - - TOTAL REVENUES 343,235 2,722,784 600,000 500,000 EXPENDITURES Water Impact Fee Reimbursement - - - - Sewer Impact Fee Reimbursement - 11,168 240,000 Contractual Services - Water Master Pla - 16,884 - - TOTAL EXPENDITURES - 28,052 240,000 - TRANSFERS OUT: Transfer - Capital Project Admin - - - Transfer - Utility Revenue Debt Service 750,000 750,000 750,000 750,000 TOTAL TRANSFERS OUT 750,000 750,000 750,000 750,000 TOTAL EXPENDITURES & TRANSFERS 750,000 778,052 990,000 750,000 EXCESS (DEFICIENCY)(406,765) 1,944,732 (390,000) (250,000) BEGINNING FUND BALANCE 1,358,871 952,106 2,896,838 2,506,838 ENDING FUND BALANCE 952,106 2,896,838 2,506,838 2,256,838 WATER/SEWER IMPACT FEES FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 24 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget HOTEL/MOTEL TAXES Taxes 2,356,974 2,538,160 2,010,000 2,290,500 Miscellaneous 1,095 5,173 - 100,000 2,358,069 2,543,333 2,010,000 2,390,500 TRANSFERS IN Transfer from - General Fund 400,000 800,000 - - TOTAL TRANSFERS IN 400,000 800,000 - - TOTAL REVENUES & TRANSFERS 2,758,069 3,343,333 2,010,000 2,390,500 EXPENDITURES Communications 129,090 134,364 136,734 8,387 11,132 11,883 64,599 14,883 1,503 2,661 3,490 5,528 Maintenance - 1,809 500 39,217 340,408 369,847 451,873 570,300 Contractual Services 560,051 255,181 677,595 230,200 8,499 15,054 12,000 20,831 Maintenance - 20,640 20,173 48,237 314,925 433,056 450,000 450,000 31,177 - - - 1,396,786 1,244,493 1,816,964 1,387,583 TRANSFERS OUT Transfer to CIP - - - - Transfer to General Fund - - - 1,200,000 Transfer to Special Event 200,000 200,000 700,000 525,000 TOTAL TRANSFERS OUT 200,000 200,000 700,000 1,725,000 TOTAL EXPENDITURES & TRANSFERS 1,596,786 1,444,493 2,516,964 3,112,583 OH COST 35,691 35,691 35,691 35,691 1,125,592 1,863,148 (542,655) (757,774) 884,209 2,009,801 3,872,950 3,330,295 2,009,801 3,872,950 3,330,295 2,572,521 TOTAL REVENUES HOTEL/MOTEL TAX FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 EXCESS (DEFICIENCY) BEGINNING FUND BALANCE ENDING FUND BALANCE Personnel Services Contractual Services Supplies CVB Personnel Services Capital Items TOTAL EXPENDITURES Supplies NFM HOT Reimbursements 25 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget CHARGES FOR SERVICES 372,429 443,974 304,000 414,000 Concession Revenues 769 1,841 1,000 1,500 Tribute Lease 123,466 152,527 120,000 120,000 Stewart Peninsula Gold Course Lease - 10,000 - - Blue Sky - - 12,000 12,000 Marine Quest 139,218 124,407 90,000 90,000 19,218 60,171 - - Mitigation Fees - - - - 100,553 158,613 - - 755,653 951,533 527,000 637,500 TOTAL REVENUES & TRANSFERS 755,653 951,533 - 527,000 637,500 EXPENDITURES 17,860 33,520 34,050 32,500 - 13,300 20,000 20,000 80,342 94,408 109,300 109,200 11,922 12,012 15,150 14,700 112,110 226,838 55,000 47,700 Non-Capital - Other Equipment - - - - 4,200 14,985 - - 226,434 395,063 233,500 224,100 TRANSFERS OUT 35,000 50,000 50,000 75,000 TOTAL TRANSFERS OUT 35,000 50,000 50,000 75,000 261,434 445,063 283,500 299,100 494,219 506,470 243,500 338,400 1,560,517 2,054,736 2,561,206 2,804,706 2,054,736 2,561,206 2,804,706 3,143,106 Maintenance ENDING FUND BALANCE Capital Outlay TOTAL EXPENDITURES Transfer to Parks Fund TOTAL EXPENDITURES & TRANSFERS EXCESS (DEFICIENCY) BEGINNING FUND BALANCE Lease Interest Revenue Lease Revenue TOTAL REVENUES Contractual Services Supplies Part Time Temporary Personel Professional Services Fees & Permits LAKE PARKS FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 26 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget REVENUES Donations & Sponsorships 31,852 36,344 36,200 46,800 23,719 37,610 36,000 31,000 55,572 73,954 72,200 77,800 TRANSFERS IN 400,000 444,000 444,000 - 200,000 200,000 200,000 525,000 600,000 644,000 644,000 525,000 TOTAL REVENUES & TRANSFERS 655,572 717,954 716,200 602,800 EXPENDITURES Personnel 116,859 147,306 160,768 166,354 Supplies - - - - Printing Services 3,284 3,275 3,200 1,100 Christmas 7,384 7,500 10,500 14,000 Christmas Light Show Supplemental 49,512 64,909 65,000 74,750 Liberty by The Lake 45,544 95,717 100,000 105,000 American Heroes 275,305 246,064 245,000 249,700 Parent Child Event 6,550 6,550 6,550 6,550 Halloween Festival 6,000 - - - Easter Egg Hunt 6,092 6,500 7,500 8,000 Event Marketing 4,378 3,166 3,500 3,620 Arbor Day 1,209 2,499 1,750 2,850 Movies In The Park 4,915 6,000 6,000 6,000 Coach Cox Kids Chase 2,537 - 4,500 4,500 Up, Up & Away 2,537 4,201 4,000 4,000 Back To School 0 2,013 2,500 3,000 Bow Wow Pow Wow 1,074 1,914 2,000 2,250 Road Runners Club 10,000 10,000 10,000 10,000 N TX Food Pantry - 5,000 5,000 5,000 Chamber Golf Tourney - - 6,000 6,000 Lakeside Community Theatre 12,000 12,000 12,000 12,000 Metro Relief - - - - TOTAL EXPENDITURES 555,180 624,615 655,768 684,674 OH COST 35,670 35,670 35,670 35,670 64,722 57,669 24,762 (117,544) (21,675) 43,047 100,716 125,478 43,047 100,716 125,478 7,934 Event Revenues SPECIAL EVENTS FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 ENDING FUND BALANCE TOTAL REVENUES Transfer from - General Fund Transfer from - Hotel/Motel Tax TOTAL TRANSFERS IN EXCESS (DEFICIENCY) BEGINNING FUND BALANCE 27 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget REVENUES One Dollar Donation 252 247 300 200 Recycling Rebate Donation - - - - Investment Income - - - - TOTAL REVENUES 252 247 300 200 EXPENDITURES Contractual Services - - - - TOTAL EXPENDITURES - - - - 252 247 300 200 10,391 10,643 10,890 11,190 10,643 10,890 11,190 11,390 BEGINNING FUND BALANCE ENDING FUND BALANCE EXCESS (DEFICIENCY) CITIZEN DONATION FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 28 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget REVENUES Child Safety Fund Revenue 3,293 2,988 2,000 2,000 Denton County Child Safety Fund 50,545 50,000 50,000 53,760 53,838 52,988 52,000 55,760 TOTAL REVENUES & TRANSFERS 53,838 52,988 52,000 55,760 EXPENDITURES Child Advocacy Center 59,500 65,608 50,000 53,760 TOTAL EXPENDITURES 59,500 65,608 50,000 53,760 TRANSFER OUT Transfer - General Fund 10,000 10,000 10,000 10,000 TOTAL TRANSFER OUT 10,000 10,000 10,000 10,000 69,500 75,608 60,000 63,760 (15,662) (22,620) (8,000) (8,000) 86,670 71,008 48,388 40,388 71,008 48,388 40,388 32,388 ENDING FUND BALANCE TOTAL REVENUES TOTAL EXPENDITURES & TRANSFERS CHILD SAFETY FUND Revenue & Expenditure Projections Fiscal Year 2025-2026 EXCESS (DEFICIENCY) BEGINNING FUND BALANCE 29 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget REVENUES Donations - - - - - - - - TRANSFERS IN 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 TOTAL REVENUES & TRANSFERS 10,000 10,000 10,000 10,000 EXPENDITURES Personnel 445 774 2,250 2,168 Contractual Services - - 300 - Supplies 7,907 8,150 13,200 13,889 Maintenance - - - - TOTAL EXPENDITURES 8,351 8,924 15,750 16,057 TRANSFERS OUT General Fund - - - - 8,351 8,924 15,750 16,057 1,649 1,076 (5,750) (6,057) 11,199 12,848 13,924 8,174 - 12,848 13,924 8,174 2,117 ENDING FUND BALANCE TOTAL REVENUES Transfer In - General Fund TOTAL TRANSFERS IN TOTAL EXPENDITURES & TRANSFERS EXCESS (DEFICIENCY) KEEP THE COLONY BEAUTIFUL Revenue & Expenditure Projections Fiscal Year 2025-2026 BEGINNING FUND BALANCE 30 2022-2023 2023-2024 2024-2025 2025-2026 Actual Actual Budget Budget REVENUES - - - - - - - - - - TOTAL REVENUES & TRANSFERS - - - - EXPENDITURES Capital Outlay - 894,976 - - TOTAL EXPENDITURES - 894,976 - - TRANSFERS OUT - - - - - - - TOTAL TRANSFERS OUT - - - - - 894,976 - - - (894,976) - - 11,032,945 11,032,945 10,137,969 10,137,969 11,032,945 10,137,969 10,137,969 10,137,969 ENDING FUND BALANCE TOTAL REVENUES Transfer - Tax Debt Fund Transfer - Utility Fund TOTAL EXPENDITURES & TRANSFER EXCESS (DEFICIENCY) BEGINNING FUND BALANCE Interest SLFRF Fund Revenue & Expenditure Projections Fiscal Year 2025-2026 SLFRF Revenue 31 Department Title Special Cost Community Image 1/2 Ton Pickup Truck 49,624.00$ Community Image Total: 49,624.00$ Emergency Management Outdoor Warning Sirens 160,000.00$ Emergency Management Total: 160,000.00$ Engineering Sanitary Sewer Manhole Replacement 250,000.00$ Engineering Phase 16 Street Reconstruction 350,000.00$ Engineering Mill & Asphalt Overlay 1,000,000.00$ Engineering Total: 1,600,000.00$ Facilities Maintenance Building Maitenance Equipment 14,407.94$ Facilities Maintenance HVAC Split System Replacements (Police) 22,585.00$ Facilities Maintenance HVAC Unit Replacements (Government Admin) 40,325.00$ Facilities Maintenance Total: 77,317.94$ Fire Extrication Tools 38,907.00$ Fire 1/2 Ton Pickup Truck 71,034.00$ Fire 3/4 Ton Pickup Truck 73,750.00$ Fire Rescue Shoring Struts and Stabalizers 147,130.00$ Fire Medic 14 Replacement 441,291.00$ Fire Total: 772,112.00$ Fleet Fuel Master Live 22,341.00$ Fleet Tire Balancing and Mounting Machines 39,878.00$ Fleet Mobile Column Lifts 84,849.29$ Fleet Total: 147,068.29$ Police Tyler Cloud Migration & RMS Upgrade 148,750.00$ Police Mobile Radio Replacement 183,545.00$ Police Replace Police Vehicles 458,810.00$ Police Total: 791,105.00$ Capital Outlay 32 Department Title Special Cost PW - Streets Walk Behind Track Loader 14,565.67$ PW - Streets 5th Wheel Equipment Trailer 50,000.00$ PW - Streets 1/2 Ton 4x4 Pickup Truck 68,500.00$ PW - Streets Attenuator Trailer (2x) 71,250.00$ PW - Streets 3/4 Ton Pickup Truck 78,500.00$ PW - Streets Semi Tractor w/ 5th Wheel 110,000.00$ PW - Streets Backhoe Loader 153,596.76$ PW - Streets 1 Ton Pickup Truck (2x) 187,000.00$ PW - Streets 8 Yard Dump Truck (2x) 215,050.00$ PW - Streets General Street Repairs 2,000,000.00$ PW - Streets General Alley Repairs 5,000,000.00$ Public Works - Streets Total: 7,883,896.76$ Stormwater - Eng North Colony & Reagan Drainage Improvements 750,000.00$ Storm Water Enginnering Total: 750,000.00$ Total Government Capital Project Fund:12,263,406.83$ Lake Parks Kayak Trail at West Shore Park 150,000.00$ Lake Parks Fund Total:150,000.00$ PARD 3/4 Ton Pickup Truck 100,000.00$ PARD Aquatic Park Renovations 450,000.00$ PARD Perryman Playground Replacement 500,000.00$ PARD Athletic Facility Upgrades 1,000,000.00$ PARD Recreation Center Renovation 1,000,000.00$ Park Improvement Fund Total: 3,050,000.00$ Stormwater - PW Hydraulic Hammer 17,000.00$ Stormwater - PW Rotary Cutters 20,000.00$ Stormwater - PW Swivel Dump Mud Buggy 25,000.00$ Storm Water Fund Total: 62,000.00$ Capital Outlay 33 Department Title Special Cost PW - Waste Water Sanitarian Truck 39,386.15$ PW - Waste Water SCADA Upgrades 50,000.00$ PW - Waste Water SxS Replacements (x2) 52,550.08$ PW - Waste Water Maintainer Truck 220,000.00$ PW - Water Dist Trench Box 15,000.00$ PW - Water Dist 1/2 Ton Pickup Truck 55,963.00$ PW - Water Dist 1 Ton Pickup Truck 74,807.04$ PW - Water Dist Small Pickup Dump Truck 91,000.00$ PW - Water Prod Replacing SCADA Computer System 46,900.00$ PW - Water Prod Replacement Cargo Van 71,345.00$ PW - Water Prod Replace Office Creek Pump #3 175,900.00$ PW - Water Prod Pull, Inspect and Rebuild Well #3 315,000.00$ PW - Water Prod Replace Right Side Motor Control Center @ Office Creek 475,000.00$ Utility Capital Project Fund Total:1,682,851.27$ Capital Outlay Total:17,208,258.10$ Capital Outlay 34 DeptProject NameFY26FY27FY28FY29FY30Total:Engineering Phase 16 Street Reconstruction350,000.00$ 5,650,000.00$ 6,000,000.00$ Engineering Mill & Asphalt Overlay (Phase 16)1,000,000.00$ 1,000,000.00$ 2,000,000.00$ Engineering Sanitary Sewer Manhole Replacement250,000.00$ 500,000.00$ 250,000.00$ 1,000,000.00$ FireMedic 14 Replacement-$ 441,291.00$ 441,291.00$ PARD Rec Center Renovation1,000,000.00$ 1,500,000.00$ 17,000,000.00$ 8,521,712.62$ 28,021,712.62$ PARD Aquatic Park Renovation & Upgrades450,000.00$ 450,000.00$ 900,000.00$ PARD Athletic Facility Upgrades1,000,000.00$ 1,000,000.00$ 1,000,000.00$ 1,000,000.00$ 1,000,000.00$ 5,000,000.00$ Public Works Replace Right Side MCC at Office Creek 475,000.00$ 475,000.00$ 950,000.00$ Totals:4,525,000.00$ 11,016,291.00$ 18,250,000.00$ 9,521,712.62$ 1,000,000.00$ 44,313,003.62$ Comprehensive Improvement PlanFY 26-3035