HomeMy WebLinkAboutOrdinance No. 2026-2658Cover Page of the Adopted Budget
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The following is provided in accordance with Section 102.007(d) of Texas Local Government Code.
This budget will raise less revenue from property taxes than last year's
budget by an amount of $634,904, which is a 1.2% decrease from last
year's budget. The property tax revenue to be raised from new
property added to the tax roll this year is $384,627.
Record Vote to Adopt Budget on September 01, 2026:
Title Name Vote
Mayor Richard Boyer FOR
Mayor Pro Tem Joel Marks FOR
Deputy Mayor Pro Tem Robyn Holtz FOR
Councilmember Judy Ensweiler AGAINST
Councilmember Brian Wade FOR
Councilmember Dan Rainey FOR
Councilmember Perry Schrag FOR
Municipal Property Tax Rate Table
Tax Rate Type FY 2026 FY 2027
Maintenance & Operations (M&O) Rate 0.481340 0.484531
Interest & Sinking (I&S) Rate 0.148660 0.142969
Total Property Tax Rate 0.630000 0.627500
No-New-Revenue Tax Rate 0.599298 0.653703
No-New-Revenue M&O Tax Rate 0.543764 0.501940
Voter-Approval Tax Rate 0.793341 0.922205
Total amount of municipal debt obligations secured by property taxes: $124,715,173.
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In accordance with Section 140.0045 of the Texas Local Government Code, the City of The Colony itemizes
expenditures for:
• notices required by law to be published in a newspaper, and
• directly or indirectly influencing or attempting to influence the outcome of legislation or administrative
action.
FY 2025 FY 2026 FY 2027
Actuals YTD Actuals Budget
Public Notices 55,136$ 32,793$ 65,000$
Lobbying 72,000$ 66,000$ 78,000$
2026-2027 Budget | City of The Colony, Texas 3
Contents
Mayor and City Council ........................................................................................................................... 7
Letter to Mayor and Council ..................................................................................................................... 8
Organization Chart ................................................................................................................................ 13
City Staff ............................................................................................................................................... 14
Strategic Initiatives and Goals ................................................................................................................ 15
The City’s Budget .................................................................................................................................. 16
Fiscal Year..................................................................................................................................... 16
Budget .......................................................................................................................................... 16
Budget Process ............................................................................................................................. 16
Budget Calendar ........................................................................................................................... 17
Basis of Budgeting ......................................................................................................................... 17
Balanced Budget ........................................................................................................................... 17
Budgetary Control ......................................................................................................................... 18
Mid-Year Budget Changes .............................................................................................................. 18
Fund Structure .............................................................................................................................. 19
Fund Descriptions ......................................................................................................................... 20
Department - Fund Relationship .................................................................................................... 21
Changes Included in the Adopted Budget ....................................................................................... 21
City-wide Financial Schedules ............................................................................................................... 22
Consolidated Schedule ..................................................................................................................... 22
All Funds Schedule ........................................................................................................................... 23
Sources of Revenue .............................................................................................................................. 29
Property Tax ...................................................................................................................................... 30
Taxable Values and Tax Rates ......................................................................................................... 30
Calculating the Property Tax Revenue Budget ................................................................................. 32
Sales Tax ........................................................................................................................................... 33
Charges for Services ......................................................................................................................... 34
General Fund ........................................................................................................................................ 35
Animal Services ............................................................................................................................ 41
City Council .................................................................................................................................. 43
City Secretary ............................................................................................................................... 45
Community Image ......................................................................................................................... 47
4 2026-2027 Budget | City of The Colony, Texas
Engineering.................................................................................................................................... 51
Facilities Maintenance ................................................................................................................... 55
Finance ......................................................................................................................................... 59
Fire ................................................................................................................................................ 63
Fleet Services ................................................................................................................................ 67
General Administration .................................................................................................................. 71
Human Resources ......................................................................................................................... 75
Information Technology .................................................................................................................. 79
Library ........................................................................................................................................... 83
Municipal Court ............................................................................................................................. 87
Planning & Development ................................................................................................................ 89
Police ............................................................................................................................................ 93
Public Safety Dispatch ................................................................................................................... 97
Non-Departmental ....................................................................................................................... 101
Parks Fund .......................................................................................................................................... 103
Administration ............................................................................................................................. 107
Aquatics Park............................................................................................................................... 109
Athletics ...................................................................................................................................... 113
Maintenance ............................................................................................................................... 115
Recreation ................................................................................................................................... 119
Senior Center .............................................................................................................................. 121
Utility Fund .......................................................................................................................................... 125
Water Production ......................................................................................................................... 129
Water Distribution ........................................................................................................................ 133
Wastewater ................................................................................................................................. 137
Stormwater.................................................................................................................................. 141
Stormwater Engineering ............................................................................................................... 141
Streets ........................................................................................................................................ 143
Environmental ............................................................................................................................. 147
Utility Administration ................................................................................................................... 149
Debt Service Funds ............................................................................................................................. 151
General Debt Service Fund ............................................................................................................... 152
Utility Debt Service Fund .................................................................................................................. 153
2026-2027 Budget | City of The Colony, Texas 5
Debt Service Schedules .................................................................................................................. 154
The Colony Economic Development Corporation (EDC) ........................................................................ 155
Economic Development Fund .......................................................................................................... 156
Economic Development .............................................................................................................. 157
The Colony Community Development Corporation (CDC) ..................................................................... 159
Community Development Fund ....................................................................................................... 160
Parks & Recreation ...................................................................................................................... 161
Special Revenue Funds ....................................................................................................................... 163
Pandemic Response Fund ............................................................................................................... 164
Lake Parks Fund .............................................................................................................................. 165
Parks and Recreation ................................................................................................................... 166
Special Events Fund ........................................................................................................................ 168
Special Events ............................................................................................................................. 169
Hotel/Motel Tax Fund ...................................................................................................................... 171
Convention & Visitor’s Bureau ...................................................................................................... 172
Communications ........................................................................................................................ 175
Keep The Colony Beautiful Fund ...................................................................................................... 178
Stormwater Utility Fund ................................................................................................................... 179
Stormwater ................................................................................................................................. 180
Engineering ................................................................................................................................. 182
Public Safety Special Revenue Fund................................................................................................. 183
Fire ............................................................................................................................................. 185
Municipal Court .......................................................................................................................... 185
Police ......................................................................................................................................... 185
Capital Projects Funds ........................................................................................................................ 187
General Capital Projects Fund ......................................................................................................... 188
Utility Capital Projects Fund ............................................................................................................ 190
Five-Year Capital Improvement Plan ................................................................................................. 191
Non-Project Related Capital Outlay ................................................................................................. 193
Appendix ............................................................................................................................................ 195
Schedule of Position Count by Fund ................................................................................................. 195
Changes to Position Count .............................................................................................................. 196
Supplemental and Statistical Data ................................................................................................... 197
6 2026-2027 Budget | City of The Colony, Texas
Policy Documents ............................................................................................................................ 198
Firms Utilized by the City .................................................................................................................. 198
Tax Rate Calculation Worksheet ....................................................................................................... 198
Budget Award .................................................................................................................................. 210
Acronyms ........................................................................................................................................ 211
Glossary .......................................................................................................................................... 212
2026-2027 Budget | City of The Colony, Texas 7
Mayor and City Council
Mayor Richard Boyer
Place 1, At-Large Judy Ensweiler
Place 2, At-Large Robyn Holtz, Deputy Mayor Pro Tem
Place 3, Single Member District Brian Wade
Place 4, Single Member District Dan Rainey
Place 5, Single Member District Perry Schrag
Place 6, Single Member District Joel Marks, Mayor Pro Tem
8 2026-2027 Budget | City of The Colony, Texas
Letter to Mayor and Council
Honorable Mayor and Members of City Council,
In accordance with Civil Statues of Texas and the City Charter, the annual budget for the fiscal year
beginning October 1, 2026 and ending September 30, 2027 is presented for your consideration. The Budget
is an important policy document because it presents in financial terms the plan to accomplish the City’s
program of services during the upcoming fiscal year.
Total Budget
The total adopted budget (excluding transfers out) for the City and its component units is $179 million, a
6.5% increase from the prior fiscal year.
Property Taxes
Despite $384,627 of additional property tax revenue anticipated to be raised from new property added to
the tax roll this year, this budget is anticipated to raise less property tax revenue than last year's budget by
an amount of $634,904, which is a 1.2% decrease from last year's budget. This is due to both a 1.1%
decrease in taxable value, as well as a ¼ of a cent decrease in the tax rate from $0.6300 to $0.6275 per
$100 of taxable value.
Of the $45.3 million in property taxes budgeted, $35.7 million is in the General Fund and $9.6 million is in
General Debt Service Fund.
Exemptions
The Colony City Council continues to pursue its priority to reduce the property tax burden on residents. By
lowering the tax rate by ¼ of a cent from $0.6300 to $0.6275, this became the 26th consecutive year the
City Council has either reduced the tax rate or held it flat.
This comes just one year after raising the homestead exemption from 3% to 5% and raising the over 65 /
disabled exemption from $10,000 to $15,000, both of which began in the 2025 tax year / 2026 fiscal year.
The over 65 / disabled property tax valuation freeze has been continued.
The City exempts $1.3 billion of value, reducing the burden on taxpayers by $7.9 million in the budget year.
Sales and Mixed Beverage Tax
Sales tax revenue, which includes mixed beverage tax, is budgeted in the General Fund at $20.1 million.
This is an increase of $1.1 million compared to the prior year’s budget.
Franchise Fees
Franchise fees, which are charged to providers of services such as electricity, natural gas, sanitation, and
telecommunications, are budgeted at $3.0 million, which essentially reflects no change from the prior year.
Licenses and Permits
The Licenses and Permits budget decreased by $240,550, or 11%, due primarily to the reduction of
projections to actuals as the city gets closer to full build-out.
2026-2027 Budget | City of The Colony, Texas 9
Internal Cost Allocation
Overhead cost recovery in the General Fund of $6,039,689 reflects an increase of $328,228 from the prior
year due to the reclassification of the charge to the City’s Public Improvement District (PID) from personnel
expense to overhead. The remaining allocations include $4,498,630 from Utility Fund, $1,014,398 from
Parks Fund, $91,380 from Economic Development Fund, $35,692 from Community Development Fund,
$35,692 from Hotel/Motel Tax Fund, and $35,670 from Special Events Fund. These allocations have not
been reviewed in multiple years but will be studied over the coming budget year(s) to update allocation
metrics and amounts.
Capital Projects
This budget includes about $32.2 million in new capital appropriations. Projects included in this amount
are funded primarily by debt issuances, with a small portion being funded by grants. Specifically, of the
$32.2 million in new capital appropriations, $6.0 million will be funded by a new debt issuance by the City,
$25.8 million will be funded by a new debt issuance by the Community Development Corporation (CDC),
and the remainder will be funded by grants.
A complete list of the projects included in these amounts is presented in the Capital Projects Funds
section of this document.
Position Count and Personnel Expense
Total position count in the budget year compared to the current year reflects a net decrease of eight (8)
positions. More information about this decrease is presented in the Budgeted Positions section of this
document.
The budget also includes a 1%/2% blended cost-of-living adjustment, costing an estimated $626,000
across all funds. This budget includes no funding for increases to health insurance, as any such increase in
the budget year will be passed on to the employee.
Fund Balances
City administration sets the desired minimum ending fund balances at 60 operating days in the General
Fund, Utility Fund, and Parks Funds. For FY 2027, these funds anticipate ending with 70 days in the General
Fund, 62 days in the Parks Fund, and 180 days in the Utility Fund.
EDC – Type A
Economic incentives have been budgeted in the Economic Development (Type A) Fund to promote new
enterprises and to retain existing business as well as in the General Fund and CDC (Type B) Fund budgets,
to a lesser degree.
CDC – Type B
To ensure a quality community, cultural and leisure activities, and park improvements, funding has been
provided in Special Events, Lake Parks, and CDC (Type B) Fund budgets.
10 2026-2027 Budget | City of The Colony, Texas
Economic Development
The Nebraska Furniture Mart Tax Increment Reinvestment Zone (TIRZ) was established in November of
2011 for a 433-acre $1.5 billion Grandscape development. The Nebraska Furniture Mart store, the anchor
store of the development, opened in early March 2015. In June 2020, Scheels All Sports opened the largest
sporting goods store in the world offering 85 specialty shops and provided our second anchor store for the
development. This past year Cosm, a global leader in experiential media and immersive technology,
opened the second of their state-of-the-art entertainment facilities in Grandscape. Also new to the zone is
Fritz’s Adventure, an indoor/outdoor adventure park and family attraction. Numerous restaurants and
hotels have also located in the Zone. Recently, the first White Castle in the state was announced in
Grandscape. Most recently, a 155,000 square foot (gross floor area) Costco was announced to go on the
East 50 acres of the Zone and eventually be surrounded by smaller development.
North of SH 121 in The Colony, Live Oak Logistics Business Park is complete and currently leasing space.
This development is approximately one-million square feet of industrial and office space. In addition, you
will find RifleGear, Texas Roadhouse and Bubba’s 33 in this same location.
Further down 121, also on the North side and across from the Grandscape development, is Rooms to Go,
Chair King and many other restaurants and retailers as well as Topgolf, numerous hotels, medical office
buildings and shopping centers.
Business activity in The Colony has also brought numerous jobs for our residents. The Nebraska Furniture
Mart store alone employs around 1,800 people.
The widening of FM 423 (Main Street) from 4 lanes to 6 lanes and 8 lane divided street was completed in
late 2017 and has significantly increased redevelopment along this vital corridor.
The Tribute, the only remaining sizeable residential development in The Colony, is reducing the number of
buildable lots through attrition of continued development. Housing permits are expected to begin declining
and projections have been reduced accordingly.
Quality of Life
The City values quality of life for all its residents. The City’s continued funding of Library and Parks and
Recreation services help to ensure quality programming remains available to the community. Also of high
value is funding for beautification projects to continue to improve the overall aesthetic standard of
landscaped areas. The City remains committed to the upkeep and preservation of trees and recently
celebrated its 16th anniversary as a “Tree City USA.” Additionally, the City strives to provide high caliber
events that showcase a commitment to family friendly activities such as Liberty by the Lake, the American
Heroes Festival, and The Colony Summer Kickoff. Looking ahead, the focus will be on further
improvements to public spaces, including development of new pickleball courts, Library expansion, and
relocation of recreation facilities into a multi-generational center.
The Parks and Recreation department is continually seeking new revenue streams through market research
and sharing of best practices with other municipalities and even the private sector.
The department’s newest focus is on the underserved market for facility rentals. This new venture has
already culminated in a nearly 200% increase in facility rental revenue, with minimal promotion and
2026-2027 Budget | City of The Colony, Texas 11
advertising. With these new programs and increased service levels also come additional expenses.
Particularly, within the facility rentals, an increased demand for this service from the public has
demonstrated the increased need for staffing hours.
Additionally, as The Colony continues to make improvements, service level expectations from our citizens
also increase. In this regard, it becomes more important to strategically utilize staff and contractors to
maintain our infrastructure to the level desired by our community.
Strategic Plans
The City Council and management team want to keep the items below on its radar.
• Continually reduce the property tax rate.
• Streamline programs and expenditures to ensure the best use of taxpayer funds.
• Reduce new capital requests to allow for operational flexibility in a changing market.
• Reduce the general city debt burden.
• Continue funding for the pavement replacement program.
• Continued funding of market adjustments for public safety and trade jobs.
• Continue the Facility Master Plan to renovate and reoccupy underutilized buildings in the city.
• Continue design on Water Supply Well #5 to assist in serving the Tribute area on the northern
portion of the city.
• Finalize renewal of the long-term water supply agreement with the City of Plano for water supply to
the southeastern section of the city. The agreement expires in 2028.
The final stage of the Wastewater Treatment Plant Expansion project is now expected to cost up to $150
million. Value engineering is ongoing, and the anticipated cost is expected to be in the area of $120 million.
Funding will be provided through utility revenue pledged debt via increased utility fees. The city has over
$16 million in funding currently earmarked for this project, with a portion of those funds provided through
the Federal State and Local Fiscal Recovery Funds (SLFRF) program authorized by the American Rescue
Plan Act (ARPA). The SLFRT funds are encumbered and will be spent on qualified project costs prior to the
end of the 2026 calendar year. These funds are included in an annual single audit.
Future
The budget process provides a road map for short-term and long-term needs and aids in the allocation of
limited resources to prioritized services and needs. Each year a Capital Improvement Program is developed
which helps gauge future funding priorities and is the foundation on which annual budgets are built. Capital
needs are projected for each of the five following years to identify service needs and financing available.
Staff helps Council with the challenge of prioritizing and providing efficient and effective services to the
community with current and future available funds.
As a combined effort, the City Manager’s Office, Finance Director, and all departments monitor revenues
and expenditures throughout the year. Appropriate actions are taken to control and expenditures and
adjust when revenues fall short of expectations.
12 2026-2027 Budget | City of The Colony, Texas
Conclusions
Overall, the city is in a good place operationally and financially. This budget is starting to slow the internal
growth of the city to prepare for an uncertain future externally. Increasing levels of time and attention will
be spent by all levels of management in the City and with the City Council to continue to look for and
develop efficiencies, process improvements, and prioritizations of needs. We hope to continue to reduce
the costs to serve our citizens while maintaining the desired level of service of the community we serve.
The fiscal year 2027 budget has been prepared with the assistance of devoted and dedicated employees
who stand ready to accomplish the goals outlined and adopted by the City Council. Under the prudent
leadership of the City Council, we commit our best efforts to ensure that the needs of our citizens are met
and exceeded!
Troy Powell, City Manager
2026-2027 Budget | City of The Colony, Texas 13
Organization Chart
Citizens of The
Colony
City Council
Boards /
Commissions City Attorney Municipal Court
Judge City Secretary City Manager
Executive
Director of
Development
HR Director Library Director Animal Services
Director
Deputy City
Manager
IT Director
Director of Mrkt
& Comm
Community
Services
Director
Facilities
Director
Emergency
Mgmnt Admin
Court
Administrator
Asst City
Manager
Finance Director
Engineering
Director
Public Works
Director
Customer
Service Director
Deputy City
Manager
Police Chief
Fire Chief
Community
Image Director
Planning
Director
Executive
Business Liason
14 2026-2027 Budget | City of The Colony, Texas
City Staff
General Administration Troy C. Powell, City Manager
General Administration Tim Miller, Assistant City Manager
General Administration Joe Perez, Deputy City Manager
General Administration Brant Shallenburger, Deputy City Manager
Animal Services Mark Cooper, Animal Services Director
City Secretary Tina Stewart, City Secretary
Community Image Iris Browder, Community Image Director
Convention and Visitors Bureau Mariko Lanicek, Director of Marketing & Communications
Economic Development Keri Samford, Executive Director of Development
Engineering Ron Hartline, Engineering Director
Facilities Maintenance Brian Walker, Facilities Director
Finance Ryan Bredehoeft, Finance Director
Fire Department Shannon Stephens, Fire Chief / Director of Public Safety
Human Resources Rodney Wallican, Human Resources Director
Information Technology Chris Cuellar, IT Director
Library Megan Charters, Library Director
Parks & Recreation Jackie Kopsa, Community Services Director
Planning & Development Isaac Williams, Planning Director
Police Phillip Foxall, Police Chief
Public Safety Dispatch Toni Knier, Emergency Communications Director
Public Works James Whitt, Director of Public Works
Utility Administration Molly Owczar, Director of Customer Services
2026-2027 Budget | City of The Colony, Texas 15
Strategic Initiatives and Goals
The budget was prepared with a focus on these strategic initiatives and goals. The icons are noted on
corresponding items throughout the budget.
Strategic
Initiative Goals
Safe and
Desirable
Community
with Engaged
Residents and
Businesses
Provide a safe, desirable community with engaged residents and
businesses. The City of the Colony residents and businesses know they
can count on the City to ensure a safe, desirable and thriving community
through outstanding, community-oriented policing, responsive fire and
emergency medical services, and a robust communication and
engagement plan that encourages participation from all demographics of
the community.
Financially
Sustainable
The City of the Colony is guided by sound fiscal policies that support the
City’s reputation for excellence in budgeting and financial reporting to
optimize available resources and maintain and improve quality of life. An
excellent bond rating ensures that City can invest in infrastructure
improvements at the most financially advantageous rates.
Trained,
Committed,
and Valued
Workforce
The City of the Colony employees are valued and recognized for the role
they play in providing services to the community. The City has a
competitive total compensation philosophy and recognizes employees
who live out the organizational values every day. The City has a learning
environment that supports certifications, training, and career and
leadership development.
Develop and
Maintain our
Infrastructure
The City of The Colony carefully plans and maintains infrastructure
(water, mobility, drainage, information technology) that supports the
future needs of the City. City facilities are remodeled/renovated to meet
the needs of the growing community. The City sustains and maintains a
regulatory compliant water supply for all residential and commercial
customers and works to improve drainage to minimize the adverse
effects of extreme weather. The City maintains regular software
updates/upgrades, replaces outdated hardware and ensures data
backups are up to date.
Quality
Community
Amenities
The City of The Colony parks, library, and animal control systems keep
pace with the needs of a growing community. Walking/biking paths
connect neighborhoods with parks and attractions, and the City has
appropriate rules to ensure homeowner association parks are kept up to
date.
Economic
Development
and Tourism
The City of the Colony has worked hard to develop a diverse tax base. The
Colony is a growing center for commercial businesses and offices.
People from outside The Colony look for opportunities to visit the quality
amenities and attractions that make The Colony more than a bedroom
community, employment center and shopping destination.
Quality-Built
Environment
The City plans for a quality-built environment as available land is
developed and existing properties are re-developed. Support attractive
development that decreases the volumetric effect of weatherization on
homes and buildings.
16 2026-2027 Budget | City of The Colony, Texas
The City’s Budget
The following pages provide general information about the City’s budget.
Fiscal Year
The City’s fiscal year begins on the first day of October and ends on the last day of September of the
following year.
Budget
The City’s budget presents a complete financial plan for the fiscal year and serves as a definitive allocation
of the City’s limited resources. It sets forth all proposed expenditures for the operations of all City
departments, as well as expenditures for capital projects and debt service. In summary, the budget sets
forth the anticipated revenue and other means of financing the total anticipated expenditures of the City for
the fiscal year.
Budget Process
The Home Rule Charter of the City of The Colony provides for the preparation and submission of the budget
to City Council by the City Manager.
The budget preparation process begins many months before the adoption of the budget. The budget
process begins with City Council setting the goals for the year and continues with updating the long-range
financial forecast. The purpose of the forecast is to provide long-term context for annual decisions that will
be made during the development of the budget. The forecast advises the City Council of prevailing
economic conditions, the effect of our economic and operating environment, and options available for
allocating funds in accordance with City Council goals and priorities. These steps help determine how
current resources may be appropriately allocated to the various departments and capital projects.
In March, budget forms are distributed to all department directors to assist them in the formulation of their
expenditure requests. Year-to -date revenues and expenditures for the current fiscal year are provided to
department heads for their consideration.
Revenues are analyzed to determine a reasonable amount to estimate for the budget year. In May of each
year, the Finance Director presents all revenue estimates for the budget year to the City Manager for
approval and inclusion in the proposed budget.
In June, the City Manager holds meetings with all department directors to review, analyze, and justify all
expenditures, by line-item, for the budgeted year, as well as other long-range capital expenditures. The City
Manager and Finance Director finalize the expenditure totals for inclusion in the proposed budget.
On or before July 30 each year, the City Manager provides to City Council and files with the City Secretary
the proposed budget. The City Council selects a date and place for, and publishes notice of, a public
hearing on the budget. At the public hearing, the City Council gives all interested citizens an opportunity to
express their opinions on the proposed budget.
During the months of August and September of each year, the Mayor designates dates for budget work
sessions for the City Council’s review and modifications to the proposed budget.
2026-2027 Budget | City of The Colony, Texas 17
According to Texas law (Local Government Code Section 102.009), a city may levy taxes only in accordance
with the budget. As a result, the budget must be finalized and adopted prior to adopting the tax rate, which
is typically by September 30th.
Budget Calendar
February Finance Director meets with the City Manager to create the current year budget schedule
and begin formulating the long-range financial forecast.
March A budget kick-off meeting is held with the City Manager and departments where the budget
schedule and instructions are provided to departments.
April Departments provide operating and capital requests to Finance for review.
May Department meetings are held with Finance to review budget requests. Finance Director
meets with City Manager to review revenue estimates.
June City Council’s Strategic Planning and Budget Retreat is held in June to review, with Executive
Staff, budget requests from all departments. The long-range financial forecast is presented
to City Council with projections for revenues and expenditures. The City Manager decides if
budget cuts are needed. Finance begins compiling the proposed budget.
July Finance produces and delivers the Proposed Budget and Capital Improvement Plan (CIP) to
City Council and the City Secretary for public inspection. Certified Tax Roll is provided by
the Denton Central Appraisal District (DCAD).
August Set public hearing date on Budget. The Mayor and City Council hold several budget and CIP
work sessions. City Council proposes tax rate.
September Council approves an ordinance to adopt the budget, fee schedule, and tax rate.
Basis of Budgeting
The basis of budgeting is modified accrual for all budgeted funds. For Governmental Funds, this is
consistent with the basis of accounting used in the City’s audited financial statements. This differs for the
City’s Proprietary Fund, which is presented on the modified accrual basis in the budget, but the full-accrual
basis in the City’s audited financial statements.
Balanced Budget
The City’s Financial Management Policies state that operating budgets will be balanced, while defining a
balanced budget as: “…current revenues and prior year surpluses greater than or equal to current
expenditures/expenses except a rainy-day fund reserve of sixty (60) days.” City of The Colony Financial
Management Policies, Section IV. Operating Budgets, Subsection B. Balanced Budget.
This budget is in balance in accordance with this policy.
18 2026-2027 Budget | City of The Colony, Texas
Budgetary Control
The following schedule presents the budget in terms of the City’s legal level of budgetary control, which is
defined in the City’s Financial Management Policies as follows: “The level of budgetary control is the
department level in the General Fund, Parks Fund, and Utility Fund and the fund level in all other funds.”
City of The Colony Financial Management Policies, Section VII. Expenditure Control, Subsection A.
Appropriations.
Mid-Year Budget Changes
Mid-year budget changes consist of either City Council-approved budget amendments made at the legal
level of budgetary control, as shown above, or executive-level staff-approved budget adjustments made at
lower levels of budgetary control, such as between line-items within a department. This is consistent with
the City’s Financial Management Policies which state: “When budget adjustments (i.e., amendments)
between departments and/or funds are necessary, these must be approved by the City Council. Budget
appropriation amendments at lower levels of control shall be made in accordance with the applicable
administrative procedures.” City of The Colony Financial Management Policies, Section VII. Expenditure
Control, Subsection A. Appropriations.
General Fund Utility Fund
Animal Services 883,428$ Environmental 193,322$
City Council 208,009 Non-Departmental 10,537,284
City Secretary 616,568 Public Works 14,254,236
Community Image 815,861 Utility Administration 2,173,286
Engineering 2,794,836
Facilities Maintenance 1,918,545 Community Development Fund 38,592,087
Finance 1,892,603 Economic Development Fund 11,597,610
Fire 17,936,650 General Capital Projects Fund 10,713,007
Fleet Services 1,794,155 General Debt Service Fund 13,350,416
General Administration 2,568,083 Hotel/Motel Tax Fund 2,079,698
Human Resources 1,332,308 Keep The Colony Beautiful Fund 13,290
Information Technology 1,741,486 Lake Parks Fund 311,555
Library 1,705,529 Pandemic Response Fund -
Municipal Court 591,673 Public Safety Special Rev Fund 110,217
Non-Departmental 17,480,311 Special Events Fund 773,990
Planning & Development 456,974 Stormwater Utility Fund 1,332,084
Police 18,268,759 Utility Capital Projects Fund 750,000
Public Safety Dispatch 2,389,052 Utility Debt Service Fund 5,662,818
Parks Fund
Parks & Recreation 5,583,404
2026-2027 Budget | City of The Colony, Texas 19
Fund Structure
(A) Fund reported in the City’s audited financial statements
(B) Fund appropriated in the City’s budget
The Reporting
Entity
Governmental
Activities
General Fund (A)
General Fund (B)
General Fund
TIRZ 1 Fund
TIRZ 2 Fund
Parks Fund (B)
Special Revenue
Funds
Pandemic
Response Fund
(A)/(B)
Hotel/Motel Tax
Fund (A)/(B)
Lake Parks Fund
(A)/(B)
Special Events
Fund (A)/(B)
Stormwater
Utility Fund
(A)/(B)
Keep the Colony
Beautiful Fund
(A)/(B)
Public Safety
Fund (A)/(B)
PID No.1 Fund (A)
Capital Projects
Funds
General Capital
Projects Fund
(A)/(B)
Debt Service
Funds
Debt Service
Fund (A)
Business-Type
Activities
Proprietary Funds
Water and Sewer
Enterprise Fund
(A)
Utility Fund (B)
Utility Debt
Service Fund (B)
Utility Capital
Projects Fund (B)
Discretely
Presented
Component Units
The Colony EDC
(A)
EDC Fund (B)
EDC Debt Service
Fund
The Colony CDC
(A)
CDC Fund (B)
CDC Debt Service
Fund
The Colony LDC
(A)
20 2026-2027 Budget | City of The Colony, Texas
Fund Descriptions
The City budgets the following major governmental funds:
• The General Fund is the general operating fund of the City. It is used to account for all financial
resources not accounted for in other funds. All general tax revenues and other receipts that are not
restricted by law or contractual agreement to some other fund are accounted for in this fund.
General operating expenditures, fixed charges and capital improvement costs that are not paid
through other funds are paid from the General Fund.
• The Pandemic Response Fund is to account for revenues and expenditures related to the City of
The Colony emergency response to COVID 19 from grant and contribution funding.
• The General Debt Service Fund is used to account for the accumulation of financial resources for
the payment of principal, interest and related costs on long-term debt paid primarily from taxes
levied by the City. The fund balance of the Debt Service Fund is restricted to signify the amounts
that are exclusively for debt service expenditures.
• The General Capital Projects Fund is used to account for the acquisition and construction of
capital assets financed primarily through the issuance of general obligation bonds and certificates
of obligation.
The City budgets the following proprietary funds, all of which are reported in the City’s Annual
Comprehensive Financial Report (ACFR) as the Water and Sewer Enterprise Fund:
• The Utility Fund is used to account for the acquisition, operation and maintenance of a municipal
water and sewer utility, supported primarily by user charges to the public.
• The Utility Debt Service Fund is used to account for the accumulation of financial resources for
the payment of principal, interest and related costs on long-term debt paid primarily from utility
service charges.
• The Utility Capital Projects Fund is used to account for the acquisition and construction of capital
assets financed primarily through the issuance of revenue bonds.
Additionally, the City budgets non-major governmental funds consisting of various special revenue funds
which account for specific revenue sources that are legally restricted to expenditures for specialized
purposes or committed for special projects.
In addition to these funds, the City budgets the following component units:
• The Colony Economic Development Corporation (TCEDC) – Organized exclusively for the public
purposes of the promotion and development of new and expanded business enterprises to provide
and encourage employment in the furtherance of public welfare.
• The Colony Community Development Corporation (TCCDC) – Responsible for promoting
economic development within the City and the State of Texas in order to eliminate unemployment
and underemployment, and to promote and encourage employment and the public welfare of, for,
and on behalf of the City by developing, implementing, providing and financing projects under the
Development Corporation Act of 1979. This includes the construction, renovation and operation of
municipal buildings, the acquisition and improvement of parks as well as the promotion and
expansion of manufacturing and industrial facilities, and other economic development purposes.
2026-2027 Budget | City of The Colony, Texas 21
Department - Fund Relationship
The following table shows the relationship between Departments/Divisions and the Funds in which their
operations are recorded and reported.
Included in this budget book for each department/division is a mission, program narrative,
accomplishments and goals, position schedule and an expenditure summary financial schedule.
Changes Included in the Adopted Budget
The only change between the budget as originally proposed for adoption and the budget subsequently
adopted and as presented herein is the decrease to property tax revenue of $157,652 due to the reduction
of the property tax rate ¼ of a cent from $0.6300 to $0.6275.
Department / Division
General
Fund Parks Fund
Special
Revenue
Funds
Capital
Projects
Fund
Debt Service
Fund Utility Fund
Component
Units
Animal Services
City Council
City Secretary
Communications
Community Image
Convention & Visitors Bureau
Economic Development
Engineering
Environmental
Facilities Maintenace
Finance
Fire
General Administration
Human Resources
Information Technology
Library
Municipal Court
Non-Departmental
Parks and Recreation
Administration
Aquatics Park
Athletics
Senior Center
Maintenance (Parks and Rec)
Recreation
Public Works
Fleet Services
Stormwater
Streets
Wastewater
Water Distribution
Water Production
Planning & Development
Police
Public Safety Dispatch
Utility Administration
22 2026-2027 Budget | City of The Colony, Texas
City-wide Financial Schedules
Consolidated Schedule
The following schedule presents an overview of revenues, expenditures and other financing sources and
uses for all funds combined for the upcoming budget year and the three (3) prior years.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 127,385,891$ 120,273,007$ 172,747,613$ 183,127,600$
REVENUE
Property Taxes 43,718,294 45,440,790 42,160,479 45,325,909
Sales Taxes 22,516,880 40,891,441 37,111,656 38,648,000
Charges for Services 35,556,243 36,387,911 36,610,950 35,497,600
Licenses and Permits 5,169,979 3,326,137 2,154,500 1,914,000
Franchise Taxes 2,527,632 2,987,086 2,900,000 3,003,000
Hotel Occupancy Taxes 2,538,160 2,332,854 2,290,500 2,000,000
Intergovernmental 1,948,272 4,912,262 650,000 1,560,000
Grants and Contributions 1,468,927 2,017,105 162,760 7,980,968
Fines and Forfeitures 903,991 1,289,271 974,500 998,500
Investment Income 8,252,257 8,244,837 7,450,000 6,750,000
Miscellaneous Income 2,316,990 5,442,237 1,187,000 1,152,100
TOTAL REVENUE 126,917,627 153,271,930 133,652,345 144,830,077
TRANSFERS IN
Transfers In 23,125,213 28,840,800 25,588,080 14,411,652
TOTAL TRANSFERS IN 23,125,213 28,840,800 25,588,080 14,411,652
REVENUE AND TRANSFERS IN 150,042,840 182,112,730 159,240,425 159,241,729
EXPENDITURES
General Government 29,687,208 33,785,276 42,816,241 24,670,330$
Public Safety 33,449,449 34,273,152 38,806,499 40,159,784
Public Works 23,505,907 21,864,875 31,294,401 17,981,156
Culture and Recreation 8,364,265 13,448,753 17,026,387 13,039,333
Economic Development 1,612,470 30,240,548 16,829,795 24,196,924
Capital Outlay 21,027,680 34,534,787 69,131,715 32,579,392
Debt Service 16,642,070 21,070,979 20,409,350 26,384,563
TOTAL EXPENDITURES 134,289,048$ 189,218,370$ 236,314,388$ 179,011,482$
2026-2027 Budget | City of The Colony, Texas 23
All Funds Schedule
The following schedule presents revenues, expenditures and other financing sources and uses, for all
funds, by fund, for the budget year.
Significant changes in fund balance (+/-10%) in the City’s major funds are due to the following:
• General Fund – the decrease in fund balance represents planned spending of reserves while
maintaining minimum fund balance levels per policy.
• Parks Fund – the decrease in fund balance is due to an adjustment to transfers in to ensure that the
fund’s fund balance is at the minimum per policy, being that this fund’s primary revenue source is
interfund transfers.
• General Debt Service Fund – the primary revenue source of this fund is property tax revenue. That
revenue is based on the debt portion of the tax rate, which is recalculated each year in accordance
with state statutes. Therefore, changes in fund balance are ultimately a function of the statutorily
determined debt rate which is calculated at a level necessary to raise the required amount of
revenue.
• Pandemic Response Fund – though it appears as though this fund’s fund balance is increasing, this
fund will have a zero balance by the end of the budget year, being that American Rescue Plan Act
(ARPA) funds, which make up the entirety of the fund’s fund balance, must be spent by December
31, 2026. The appearance of an increasing fund balance is due to the requirement to defer
recognition of the revenue until it is measurable and available, which is typically the year the
expenditures are incurred. At the same time, the fund includes no budgeted expenditures being
that spending in the budget year consists entirely of prior year’s appropriations.
• Utility Fund – the increase in fund balance is due to budgeting revenues conservatively, as well as
the reduction of the transfer out to the Utility Debt Service Fund, relative to prior years.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
TRANSFERS OUT
Transfers Out 23,125,213$ 28,840,800$ 25,588,080$ 14,411,652$
TOTAL TRANSFERS OUT 23,125,213 28,840,800 25,588,080 14,411,652
EXPENDITURES AND TRANSFERS OUT 157,414,261 218,059,170 261,902,469 193,423,134
OTHER FINANCING SOURCES (USES)
Debt Proceeds 258,538 88,421,046 4,020 6,000,000
TOTAL OTHER FIN SOURCES (USES)258,538 88,421,046 4,020 6,000,000
EXCESS / (DEFICIENCY)(7,112,884) 52,474,606 (102,658,023) (28,181,405)
ENDING FUND BALANCE 120,273,007$ 172,747,613$ 70,089,590$ 154,946,195$
24 2026-2027 Budget | City of The Colony, Texas
General Fund Parks Fund General Debt
Service Fund
General
Capital
Projects Fund
BEGINNING FUND BALANCE 20,000,000$ 1,700,000$ 3,800,000$ 49,222,244$
REVENUE
Property Taxes 35,673,047 - 9,652,862 -
Sales Taxes 20,064,000 - - -
Charges for Services 3,810,300 1,072,800 - -
Licenses and Permits 1,163,000 - - -
Franchise Taxes 3,003,000 - - -
Hotel Occupancy Taxes - - - -
Intergovernmental 1,560,000 - - -
Grants and Contributions 152,883 - - 195,585
Fines and Forfeitures 900,000 - - -
Investment Income 2,750,000 250,000 500,000 -
Miscellaneous Income 590,000 328,600 - -
TRANSFERS IN
Transfers In 213,931 3,175,000 - 4,562,721
REVENUE AND TRANSFERS IN 69,880,161 4,826,400 10,152,862 4,758,306
EXPENDITURES
General Government 15,373,450 - - -
Public Safety 40,059,567 - - -
Public Works 2,644,836 - - -
Culture and Recreation 1,705,529 5,583,404 - 100,000
Economic Development 13,360,253 - - -
Capital Outlay 241,195 - - 6,348,686
Debt Service - - 13,350,416 4,264,321
TRANSFERS OUT
Transfers Out 2,010,000 - - -
EXPENDITURES AND TRANSFERS OUT 75,394,830 5,583,404 13,350,416 10,713,007
OTHER FINANCING SOURCES (USES)
Debt Proceeds - - - 6,000,000
EXCESS / (DEFICIENCY)(5,514,669) (757,004) (3,197,554) 45,299
ENDING FUND BALANCE 14,485,331$ 942,996$ 602,446$ 49,267,543$
2026-2027 Budget | City of The Colony, Texas 25
Pandemic
Response
Fund
Hotel/Motel
Tax Fund
Public Safety
Special
Revenue
Fund
Lake Parks
Fund
Special
Events Fund
Stormwater
Utility Fund
-$ 3,325,222$ 900,000$ 3,051,038$ 130,730$ 1,674,371$
- - - - - -
- - - - - -
- - - 1,500 50,000 1,348,000
- - - 421,000 - -
- - - - - -
- 2,000,000 - - - -
- - - - - -
7,531,860 - 53,940 - 46,500 -
- - 98,500 - - -
- - - - - -
- - 11,500 222,000 - -
- - - - 700,000 -
7,531,860 2,000,000 163,940 644,500 796,500 1,348,000
- 1,379,698 - - - -
- - 100,217 - - -
- - - - - 1,082,084
- - - 236,555 773,990 -
- - - - - -
- - - - - 200,000
- - - - - -
- 700,000 10,000 75,000 - 50,000
- 2,079,698 110,217 311,555 773,990 1,332,084
- - - - - -
7,531,860 (79,698) 53,723 332,945 22,510 15,916
7,531,860$ 3,245,524$ 953,723$ 3,383,983$ 153,240$ 1,690,287$
26 2026-2027 Budget | City of The Colony, Texas
Keep The
Colony
Beautiful
Fund
Utility Fund Utility Debt
Service Fund
Utility Capital
Projects Fund
BEGINNING FUND BALANCE 4,742$ 10,622,782$ 13,737,216$ 12,522,768$
REVENUE
Property Taxes - - - -
Sales Taxes - - - -
Charges for Services - 28,715,000 500,000 -
Licenses and Permits - - - 330,000
Franchise Taxes - - - -
Hotel Occupancy Taxes - - - -
Intergovernmental - - - -
Grants and Contributions 200 - - -
Fines and Forfeitures - - - -
Investment Income - 1,250,000 500,000 -
Miscellaneous Income - - - -
TRANSFERS IN
Transfers In 10,000 - 5,750,000 -
REVENUE AND TRANSFERS IN 10,200 29,965,000 6,750,000 330,000
EXPENDITURES
General Government 13,290 7,903,892 - -
Public Safety - - - -
Public Works - 14,254,236 - -
Culture and Recreation - - - -
Economic Development - - - -
Capital Outlay - - - -
Debt Service - - 5,662,818 -
TRANSFERS OUT
Transfers Out - 5,000,000 - 750,000
EXPENDITURES AND TRANSFERS OUT 13,290 27,158,128 5,662,818 750,000
OTHER FINANCING SOURCES (USES)
Debt Proceeds - - - -
EXCESS / (DEFICIENCY)(3,090) 2,806,872 1,087,182 (420,000)
ENDING FUND BALANCE 1,652$ 13,429,654$ 14,824,398$ 12,102,768$
2026-2027 Budget | City of The Colony, Texas 27
Economic
Development
Fund
Community
Development
Fund
TOTAL
16,436,487$ 46,000,000$ 183,127,600$
- - 45,325,909
9,292,000 9,292,000 38,648,000
- - 35,497,600
- - 1,914,000
- - 3,003,000
- - 2,000,000
- - 1,560,000
- - 7,980,968
- - 998,500
900,000 600,000 6,750,000
- - 1,152,100
- - 14,411,652
10,192,000 9,892,000 159,241,729
- - 24,670,330
- - 40,159,784
- - 17,981,156
- 4,639,855 13,039,333
10,836,671 - 24,196,924
- 25,789,511 32,579,392
607,008 2,500,000 26,384,563
153,931 5,662,721 14,411,652
11,597,610 38,592,087 193,423,134
- - 6,000,000
(1,405,610) (28,700,087) (28,181,405)
15,030,877$ 17,299,913$ 154,946,195$
28 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 29
Sources of Revenue
The chart below displays the sources of revenue, by category, for the City, across all funds. These sources
of revenue exclude transfers in, as well as other financing sources such as debt proceeds.
The three (3) major sources of revenue for the City, as shown above, are 1) property taxes, 2) sales taxes,
and 3) charges for services. Combined, these three (3) sources of revenue represent 83% of the City’s total
revenue.
The following pages provide additional information about these three (3) major sources of revenue.
Revenue by Category -All Funds
Property Taxes
Sales Taxes
Charges for Services
Licenses and Permits
Franchise Taxes
Hotel Occupancy Taxes
Intergovernmental
Grants and Contributions
Fines and Forfeitures
Investment Income
Miscellaneous Income
30 2026-2027 Budget | City of The Colony, Texas
Property Tax
Property tax revenue is the largest source of revenue for the City. It accounts for 31% of the City’s total
revenue. Property tax revenue is recorded in the General Fund and the General Debt Service Fund.
Property tax revenue accounts for 51% of the General Fund’s revenue and 95% of the General Debt Service
Fund’s revenue.
Taxable Values and Tax Rates
The two primary inputs in the calculation of the City’s property tax revenue budget are the City’s taxable
values and the City’s tax rate. Though the City has no control over taxable values (the Denton Central
Appraisal District determines the value of all real and business personal property in Denton County) the
City does set its own tax rate.
The following table displays the City’s tax rates and taxable values at certification, by fiscal year, for the
budget year and the two (2) prior years.
Tax Year 2024 2025 2026
Fiscal Year 2025 2026 2027
Certified Property Values
Market Value 9,518,050,018$ 9,909,363,001$ 9,908,030,569$
(LESS) Cap / Loss (385,444,987) (207,855,659) (100,216,600)
Assessed Value 9,132,605,031 9,701,507,342 9,807,813,969
(LESS) Exemptions (816,684,459) (1,053,261,537) (1,256,996,458)
Taxable Value 8,315,920,572$ 8,648,245,805$ 8,550,817,511$
Change in Taxable Value 332,325,233$ (97,428,294)$
% Change in Taxable Value 4.0%-1.1%
Truth-In-Taxation Calculated Tax Rates
No-new-revenue rate 0.699695$ 0.599298$ 0.653703$
Voter approval rate 0.896903$ 0.928499$ 0.922205$
City Tax Rates
Maintenance & Operation Rate 0.481191$ 0.481340$ 0.484531$
Interest & Sinking / Debt Rate 0.153809$ 0.148660$ 0.142969$
TOTAL 0.635000$ 0.630000$ 0.627500$
Change in Rate (as a fraction of a cent)-1/2 -1/4
Average Homestead Taxable Value 444,194$ 447,343$ 441,239$
Tax on Average Homestead 2,821$ 2,818$ 2,769$
2026-2027 Budget | City of The Colony, Texas 31
The following table displays the City’s property tax rates for the budget year and the previous nine (9) years.
The following chart presents the total tax rate shown above in the form of a line graph.
The City’s current tax rate is well below the maximum tax rate a home rule City in Texas may adopt of $2.50
per $100 of taxable value, per Article. XI, Section 5 of the Texas Constitution which states: "Said cities may
levy, assess and collect such taxes as may be authorized by law or by their charters; but no tax for any purpose
shall ever be lawful for any one year, which shall exceed two and one-half per cent. of the taxable property of
such city.” The Texas Constitution, Article 11. Municipal Corporations, Section 5. Cities of more than 5,000
Population: Adoption or Amendment of Charters; Taxes ; Debt Restrictions.
This marks the 26th consecutive year City Council has either reduced the tax rate or held it flat.
Maintenance Interest TOTAL Change as
Fiscal & Operations & Sinking Direct a Fraction
Year Rate Rate Rate Change of 1 Cent
2018 0.515000$ 0.150000$ 0.665000$ (0.0025)$ -1/4
2019 0.502500 0.160000 0.662500 (0.0025) -1/4
2020 0.495500 0.164500 0.660000 (0.0025) -1/4
2021 0.495000 0.160000 0.655000 (0.0050) -1/2
2022 0.490000 0.160000 0.650000 (0.0050) -1/2
2023 0.540000 0.105000 0.645000 (0.0050) -1/2
2024 0.534000 0.106000 0.640000 (0.0050) -1/2
2025 0.481191 0.153809 0.635000 (0.0050) -1/2
2026 0.481340 0.148660 0.630000 (0.0050) -1/2
2027 0.484531 0.142969 0.627500 (0.0025) -1/4
$0.600000
$0.610000
$0.620000
$0.630000
$0.640000
$0.650000
$0.660000
$0.670000
$0.680000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027
Tax Rate by Fiscal Year
Total Rate
32 2026-2027 Budget | City of The Colony, Texas
Calculating the Property Tax Revenue Budget
An individual taxpayer’s property tax amount can be calculated as follows:
Property tax amount = ( tax rate ) x ( taxable value of property ) / 100
Though the formula for calculating an individual taxpayer’s property taxes, as shown above, is simple, there
are a few reasons why this formula, when applied to the City’s total taxable value at certification, does not
equal budgeted current year property tax
revenue.
Freeze Values
Certified taxable values include values
that will result in less revenue than what
would otherwise result when multiplying
taxable value times the tax rate. The
primary example is freeze values; that is,
those property owners whose taxes are
frozen at a certain dollar amount. The
County provides an estimate of the
amount of tax revenue that will likely be
received from these properties. The
calculation used to determine the revenue
budget ignores these values and instead
simply adds the lower amount of tax
anticipated to be received.
This resulted in a decrease to the property tax revenue budget of approximately $1.3 million.
Values Under Protest
Certified taxable values include values still under protest at the time of certification. The County provides
an estimate of what these values will be reduced to after resolution of these protests. The calculation used
to determine the revenue budget includes these lower taxable values.
This resulted in a decrease to the property tax revenue budget of approximately $50,000.
Uncollectible Amounts
Accounting for the two factors above results in the amount of property taxes the City would collect if every
property owner paid on time in the year in which their taxes are assessed. Because this is not the case, the
calculation used to determine the revenue budget includes a collection rate factor that results in a slightly
lower amount of revenue to account for those taxes that likely won’t be collected in the current year.
This resulted in a decrease to the property tax revenue budget of approximately $1.0 million.
Tax Rebates
And finally, estimated current year property tax revenue must be reduced for any anticipated property tax
rebates. This resulted in a decrease to the property tax revenue budget of approximately $6.1 million.
Tax Year 2026
Fiscal Year 2027
Taxable Value 8,550,817,511$
Tax Rate 0.627500
Tax Levy Before Adjustments 53,656,380
(LESS) Freeze (1,286,984)
(LESS) Protests (48,958)
Estimated Tax Levy 52,320,438
(LESS) Uncollectible (1,046,409)
(LESS) Rebates (6,158,120)
TOTAL Current Property Tax Revenue 45,115,909$
General Fund 35,503,047$
General Debt Service Fund 9,612,862
TOTAL Current Property Tax Revenue 45,115,909$
2026-2027 Budget | City of The Colony, Texas 33
Sales Tax
The City imposes a 2% sales tax in addition to the 6.25% imposed by the State. The City’s 2% sales tax rate
consists of the following:
• 1.0% The City of The Colony
• 0.5% The Colony Economic Development Corporation (Type A)
• 0.5% The Colony Community Development Corporation (Type B)
Sales tax revenue is the second largest source of revenue for the City, after property taxes. It accounts for
26% of the City’s total revenue. Recorded in the following funds, sales tax revenue represents the following
percentage of those funds’ total revenue:
• General Fund (29%)
• Economic Development Fund (91%)
• Community Development Fund (94%)
The following chart presents total sales tax collections by the City, by month, for the past two (2) years.
$-
$1,000,000.00
$2,000,000.00
$3,000,000.00
$4,000,000.00
$5,000,000.00
$6,000,000.00
Oct-24Nov-24Dec-24Jan-25Feb-25Mar-25Apr-25May-25Jun-25Jul-25Aug-25Sep-25Oct-25Nov-25Dec-25Jan-26Feb-26Mar-26Apr-26May-26Jun-26Jul-26Aug-26Total Sales Tax Collections by Month
34 2026-2027 Budget | City of The Colony, Texas
Charges for Services
Charges for services revenue is the third largest source of revenue for the City, accounting for 25% of the
City’s total revenue. Though the charges for services category includes various charges across several
different service areas, utility service charges are the primary component. This includes charges for water,
wastewater, stormwater, and sanitation, which combined make up nearly 85% of the charges for services
category. The following chart presents utility service charge revenue by fiscal year for the budget year and
the three (3) prior years.
Water service charge revenue fluctuates based on rainfall amounts. The water service charge revenue
budget is based on normal rainfall amounts, though, the City stands to earn additional revenue if drought
conditions occur. If unusually wet conditions occur during the summer months, revenue projections are
adjusted and expenditures are curtailed accordingly.
Current utility service charge rates can be found in the City’s master fee schedule on the City’s website at
https://www.thecolonytx.gov/822/Fee-Schedule
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
FY 2024 FY 2025 FY 2026 FY 2027
Utility Service Charge Revenue by Fiscal Year
Water Wastewater Stormwater Sanitation
Customer Type of Business Consumption
(in thousands)
% of Total
Usage
Stonebriar Country Club Golf Course 37,073 1.88%
Nebraska Furniture Mart Retail 13,647 0.69%
LMG Ventures, LLC Irrigation 9,976 0.51%
Billingsley-Stags Leap Apartments 8,203 0.42%
Grandscape Multi-Family Apartments 7,577 0.38%
World Springs LLC Pool/Spa Park 7,366 0.37%
Mi Cocina Irrigation 6,477 0.33%
JPI Construction Apartments 5,873 0.30%
Austin Ranch Ph 6 Apartments 5,817 0.29%
Athletic Club Association Irrigation 5,598 0.28%
Top Ten Water Consumers
2026-2027 Budget | City of The Colony, Texas 35
General Fund
The General Fund is the main operating fund of the city. The General Fund receives and accounts for all
financial resources that are not accounted for and reported in another fund.
The primary revenue sources for the General Fund are property taxes and sales taxes, with franchise fees,
license and permit fees, grants and other contributions, and interest earnings comprising much of the
additional revenue.
The General Fund accounts for expenditures for most major government functions classified by
department and/or division, including Administration, Development Services, Community Image, Fleet
Services, Human Resources, Finance, Information Technology, Municipal Court, Facility Maintenance,
Engineering, Fire, Police, and Library.
The City’s General Fund as presented in the City’s Annual Comprehensive Financial Report (ACFR ) includes
the operations of the Parks and Recreation Department, as well as the financial resources of the City’s Tax
Increment Reinvestment Zones (TIRZ) 1 and 2. For the purposes of the budget, TIRZ 1 and TIRZ 2 are
included in the General Fund while the Parks and Recreation Department is appropriated in a separate
fund, the Parks Fund.
36 2026-2027 Budget | City of The Colony, Texas
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 38,988,661$ 34,539,703$ 24,445,602$ 20,000,000$
REVENUE
Taxes
Property Taxes
Current Property Taxes 35,275,193 34,823,569 30,417,851 35,503,047
Delinquent Property Taxes 163,774 49,644 120,000 60,000
Penalties & Interest 225,569 144,305 120,000 110,000
Total Property Taxes 35,664,535 35,017,518 30,657,851 35,673,047
Sales Taxes
Sales Taxes 9,990,560 20,245,551 18,124,328 19,164,000
Mixed Beverage Tax 925,917 926,739 900,000 900,000
Total Sales Taxes 10,916,476 21,172,290 19,024,328 20,064,000
Franchise Taxes
Electric 1,657,480 2,162,087 2,000,000 2,000,000
Natural Gas 307,079 146,443 300,000 150,000
Sanitation 335,673 657,872 400,000 708,000
Video 126,844 (11,525) 100,000 100,000
Telephone 71,854 19,977 75,000 20,000
PEG Fees 28,701 12,232 25,000 25,000
Total Franchise Taxes 2,527,632 2,987,086 2,900,000 3,003,000
Total Taxes 49,108,643$ 59,176,894$ 52,582,179$ 58,740,047$
2026-2027 Budget | City of The Colony, Texas 37
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Licenses & Permits
Building Permits-New Homes 934,339$ 233,212$ 200,000$ 150,000$
Building Permits-Other 606,974 517,904 500,000 500,000
Commercial Permits 72,069 291,314 200,000 150,000
Certificates Of Occupancy 6,075 10,010 5,000 5,000
Zoning Fees 7,910 7,265 2,000 5,000
Fire Fees 41,313 48,665 30,000 45,000
Solicitors Permits 3,105 548 500 500
Health Permits 161,811 168,879 150,000 160,000
Platting Fees 3,948 4,566 3,000 2,500
Alcohol Permits 36,450 19,365 20,000 15,000
Alarm Fees 31,482 28,139 30,000 30,000
Eng Inspection Overtime Fee 2,260 800 - -
Inspection Fees 31,400 299,328 100,000 100,000
Grading Permit 1,120 4,550 - -
Total Licenses & Permits 1,940,255 1,634,545 1,240,500 1,163,000
Charges for Services
Public Safety
Ambulance Calls 913,917 1,003,043 900,000 900,000
Ambulance Subscription Revenue 25,473 26,184 25,000 25,000
Service Liens and Filing Fees 26,780 31,296 23,000 23,000
County Ambulance Funds 21,159 - 20,000 -
County Fire Funds 10,000 32,094 10,000 -
Police Reports 7,250 12,313 7,000 7,000
Animal Control 20,080 78,948 5,300 7,300
Code Enforcement 32,417 25,560 25,000 25,000
Total Public Safety 1,057,076 1,209,438 1,015,300 987,300
Library
Library Fees 7,648 17,638 10,000 10,000
County Library Funds 54,701 53,100 53,000 53,000
Total Library 62,349 70,738 63,000 63,000
Utilities
Residential Sanitation 2,632,000 2,744,384 2,600,000 2,760,000
Total Utilities 2,632,000 2,744,384 2,600,000 2,760,000
Total Charges for Services 3,751,426$ 4,024,561$ 3,678,300$ 3,810,300$
38 2026-2027 Budget | City of The Colony, Texas
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Fines & Foreitures
Municipal Court Fines 818,438$ 1,148,862$ 900,000$ 900,000$
Total Fines & Foreitures 818,438 1,148,862 900,000 900,000
Grants and Contributions
Denton County - TIRZ 1 800,741 862,167 - 900,000
Denton County - Lebanon Rd - 800,735 - -
Local Development Corporation - 2,575,432 - -
LEISD SRO Reimbursement 207,126 206,525 200,000 200,000
LISD SRO Reimbursement 429,581 467,404 450,000 460,000
Police Grants 28,081 39,180 - 137,883
Other Grants - 19,606 - -
Donations - 15,228 62,000 15,000
Total Grants and Contributions 1,465,529 4,986,276 712,000 1,712,883
Interest Earnings
Interest on Cash and Investments 3,345,860 3,001,547 3,000,000 2,750,000
Interest on Leases 276,455 44,219 - -
Total Interest Earnings 3,622,315 3,045,766 3,000,000 2,750,000
Other Revenue
Tower Rental Fees 99,894 295,626 300,000 300,000
Insurance Reimbursement 133,399 325,854 280,000 180,000
Miscellaneous 134,226 2,130,779 60,000 110,000
Proceeds from Leases & SBITA 258,538 1,984,134 - -
Total Other Revenue 626,057 4,736,393 640,000 590,000
TOTAL REVENUE 61,332,664 78,753,297 62,752,979 69,666,230
TRANSFERS IN
from Capital Projects Fund - 206,068 - -
from EDC - S. Colony Conn Ph2 445,519 397,213 397,516 153,931
from General Debt Service Fund - 1,600,000 - -
from Hotel/Motel Tax Fund - - 1,200,000 -
from Public Safety Special Rev Fund 10,000 10,000 10,000 10,000
from Stormwater Utility Fund 50,000 50,000 250,000 50,000
from Utility Debt Service Fund - - 4,300,000 -
TOTAL TRANSFERS IN 505,519 2,263,281 6,157,516 213,931
REVENUE AND TRANSFERS IN 61,838,183$ 81,016,578$ 68,910,495$ 69,880,161$
2026-2027 Budget | City of The Colony, Texas 39
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
EXPENDITURES
Animal Services 711,592$ 865,114$ 917,086$ 883,428$
City Council 79,093 180,055 181,100 208,009
City Secretary 534,297 580,002 617,216 616,568
Community Image 711,350 753,259 831,150 815,861
Engineering 2,100,234 2,386,838 3,058,094 2,794,836
Facilities Maintenance 1,535,578 1,592,271 2,030,785 1,918,545
Finance 1,408,775 1,497,867 1,991,175 1,892,603
Fire 14,674,075 15,751,772 17,144,554 17,936,650
Fleet Services 1,427,130 2,167,418 1,751,468 1,794,155
General Administration 2,219,395 2,390,755 2,726,254 2,568,083
Human Resources 966,461 1,125,587 1,162,044 1,332,308
Information Technology 1,226,529 1,361,117 1,712,297 1,741,486
Library 1,404,897 1,509,630 1,750,438 1,705,529
Municipal Court 538,534 561,858 596,214 591,673
Non-Departmental 16,524,647 42,445,524 25,418,265 21,510,000
Planning & Development 347,567 410,845 449,821 456,974
Police 15,457,524 16,865,831 17,840,797 18,268,759
Public Safety Dispatch 1,716,923 1,825,013 2,349,036 2,389,052
(LESS) Overhead Cost Recovery (5,661,461) (5,711,461) (5,711,461) (6,039,689)
TOTAL EXPENDITURES 57,923,141$ 88,559,295$ 76,816,334$ 73,384,830$
40 2026-2027 Budget | City of The Colony, Texas
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
TRANSFERS OUT
to Capital Projects Fund -$ 31,384$ -$ -$
to Hotel/Motel Tax Fund 800,000 - - -
to Keep The Colony Beautiful Fund 10,000 10,000 10,000 10,000
to Parks Fund 2,810,000 2,510,000 2,306,597 2,000,000
to Special Events Fund 444,000 - 200,000 -
to Utility Debt Service Fund 4,300,000 - - -
TOTAL TRANSFERS OUT 8,364,000 2,551,384 2,516,597 2,010,000
EXPENDITURES AND TRANSFERS OUT 66,287,141 91,110,679 79,332,931 75,394,830
EXCESS / (DEFICIENCY)(4,448,958) (10,094,101) (10,422,436) (5,514,669)
ENDING FUND BALANCE 34,539,703$ 24,445,602$ 14,023,166$ 14,485,331$
Working Days in Fund Balance 190 98 65 70
2026-2027 Budget | City of The Colony, Texas 41
Animal Services
The Animal Services Department protects and nurtures the City of The Colony’s homeless, abused, injured
and sick animals; both domestic and wild.
Overview
• Providing animals with the opportunity to be reclaimed, adopted, rehabilitated, or rescued.
• Offering a loving and compassionate refuge for strays and unwanted animals to stay until they are
reclaimed or found new loving homes.
• Offering medical care to animals in need.
• Enforcing local and state laws to protect animals.
• Being a source of knowledge and education for the community and their pets.
Employee Count by Position
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Animal Services
Personnel Services 559,879$ 590,678$ 623,526$ 649,602$
Contractual Services 79,478 139,244 121,921 121,002
Supplies & Materials 70,175 106,313 165,639 106,650
Maintenance & Repairs 2,059 244 4,500 4,674
Capital Outlay - 28,635 - -
Incentives, Grants & Subsidies - - 1,500 1,500
Total Animal Services 711,592$ 865,114$ 917,086$ 883,428$
City Manager
Animal Services
Director (1)
Administrative
Assistant (1)
Animal Services
Officer (5)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Animal Services
Animal Services Director 1 1 1 1
Animal Services Officer 4 4 5 5
Kennel Technician 1 1 - -
Administrative Assistant 1 1 1 1
Total Animal Services 7 7 7 7
42 2026-2027 Budget | City of The Colony, Texas
Accomplishments
• Awarded Non-Profit of the Year by The Colony Chamber of Commerce for the third year in a row,
recognizing our continued impact in animal welfare and community service.
• Awarded Top Animal Shelter in Denton County for the Second year in a row. These ratings are based
on Google reviews.
• Community Business Partnerships - Formed partnerships with multiple local businesses, such as
The Dog Stop that foster and help adopt our dogs. This collaboration frees up kennel space at the
shelter and directly contributes to higher adoption numbers.
• Feeding the Broader Community - Donated over 2500 lbs. of dog and cat food to local food support
programs, including the Senior Center, Love Pacs, and North Texas Food Pantry, helping pets stay
with their families during times of need.
Goals
• Increase Adoptions - Build on our momentum to place even more cats and dogs into loving,
permanent homes.
• Expand Community Assistance - Provide more pet food support, and no cost vaccination clinics for
families in need, to reduce surrenders due to financial hardships and illness.
• Grow Our Medical Fund - Increase resources for medical care of sick and injured animals, ensuring
we can help the most vulnerable pets in our community
These accomplishments and goals are in keeping with the City’s Safe and Desirable Community with
Engaged Residents and Businesses strategic initiative.
Performance Measures
Objective Measure
Increase number of
adoptions Number of adoptions 605 700 750
Decrease number of
surrenders Number of surrenders 259 420 600
Increase adoption events Number of adoption events 17 35 50
Actual
2024-2025
Target
2025-2026
Target
2026-2027
2026-2027 Budget | City of The Colony, Texas 43
City Council
The City Council is the elected legislative body that governs the City of The Colony. The City of The Colony is
a Home Rule city with a Council/Manager form of government.
Overview
• Establishing policy and passing laws (ordinances) to meet the needs and changing requirements of
the community.
• Approving the annual budget, setting tax rates, and determining city services.
• Administering the appointment process for boards and commissions.
• Appointing key officials like the City Manager.
• Monitoring the effectiveness of ongoing municipal services.
Members of City Council
Position Member Profession Term Expiration
Mayor Richard Boyer Corporate Compliance Officer November 2027
Place 1 Judy Ensweiler Membership Director November 2027
Place 2 Robyn Holtz State Farm Agent November 2027
Place 3 Brian Wade Land Surveyor November 2026
Place 4 Dan Rainey Retired November 2026
Place 5 Perry Schrag Teacher November 2026
Place 6 Joel Marks Retired November 2026
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
City Council
Personnel Services 9,043$ 9,043$ 9,100$ 24,009$
Contractual Services 885 483 1,000 12,000
Supplies & Materials 28,677 30,968 16,000 20,000
Incentives, Grants & Subsidies 40,488 139,562 155,000 152,000
Total City Council 79,093$ 180,055$ 181,100$ 208,009$
Citizens of the
City of The
Colony
City Council
44 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 45
City Secretary
The City Secretary, as the chief records officer, provides professional support to the Mayor and City Council
and staff by ensuring that official legislative actions are recorded, archived, and accessible to the public.
Overview
• Maintaining a permanent history of government actions
• Assisting the Mayor and City Council with record requests and oaths of office
• Fostering community involvement through citizen participation on city boards/commissions
• Creating, dispensing, and archiving verbatim minutes of City Council meetings
• Administering the city-wide records request program
• Maintaining the City’s Code of Ordinances
• Contracting with Denton County to conduct municipal elections
• Certifying applications for a Texas Alcohol Beverage Commission (TABC) license
• Governing the city corporate seal and attest authorized city official’s signatures on documents
Employee Count by Position
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
City Secretary
Personnel Services 364,108$ 360,166$ 408,966$ 390,459$
Contractual Services 130,310 171,324 165,300 174,997
Supplies & Materials 18,904 16,454 7,950 6,807
Maintenance & Repairs 20,975 32,058 35,000 44,305
Total City Secretary 534,297$ 580,002$ 617,216$ 616,568$
City Council
City Secretary
(1)
Deputy City
Secretary (1)
Records
Managment
Specialst (1)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
City Secretary
City Secretary 1 1 1 1
Deputy City Secretary 1 1 1 1
Records Management Specialist 1 1 1 1
Total City Secretary 3 3 3 3
46 2026-2027 Budget | City of The Colony, Texas
Accomplishments
• TMCCP certification and continuing education requirements for Records Management through the
Texas Municipal Clerks Association and the Texas State Library and Archives Commission.
• Departmental audit and coaching on records kept onsite, offsite and electronically to reduce cost
and storage.
• Provided departments Standard of Procedures related to the Granicus Agenda Management and
JustFOIA Public Information Software.
• City Secretary named trustee to the Texas Municipal Clerk’s Association Executive Board for year
2026.
Goals
• Finalize Departmental Procedures for Records Management Manual, Administrative Procedures
and City Secretary’s Office Standard of Procedures Manual.
• Provide annual departmental audit and coaching of records kept onsite and electronically to
reduce cost and storage.
• Annual training with departments on Granicus Agenda Management and JustFOIA Public
Information Request Software.
• Complete Master Municipal Clerk’s Certification through International Institute of Municipal Clerks
(IIMC) Association.
• Maintain recertification in the Texas Municipal Clerks Association Program.
• Training for Deputy City Secretary and Records Management Specialist offered by TSLAC and Texas
Municipal Clerks Association.
These accomplishments and goals are in keeping with a learning environment that supports certifications,
training, and career and leadership development, a goal of the City’s Trained, Committed, and Valued
Workforce strategic initiative.
Performance Measures
Objective Measure
Maintain permanent
history of government
actions
Percent of completed meetings
published to the website and
a vailable for public access upon
request within 30 days
100% 100% 100%
Certify, maintain, and
process all official
documents in a timely
manner
Percent of official
documents certified and
processed within seven days
of approval/receipt
100% 100% 100%
Enhance public access to
government records
Number of public records
requests received and
c ompleted within 30 days
90% 100% 100%
Actual
2024-2025
Target
2025-2026
Target
2026-2027
2026-2027 Budget | City of The Colony, Texas 47
Community Image
The Community Image Department promotes and maintains a safe, desirable and sustainable living and
working environment by ensuring compliance with city ordinances, building codes, and state codes.
Overview
• Ensuring the overall appearance and condition of our neighborhoods and businesses so they
remain desirable and safe.
• Providing partnerships opportunities with the community via the Volunteer Assistance Program to
further shared goals.
• Assisting residents in maintaining their property through The Colony Cares tool-lending program.
• Facilitating dialogue with residents and business owners to increase understanding and improve
community harmony.
• Safeguarding public health by providing risk-based food inspections of annually permitted food
establishments, mobile food units, and temporary events to ensure compliance with local and
state laws.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Community Image
Personnel Services 484,008$ 553,685$ 656,636$ 658,470$
Contractual Services 163,488 128,578 103,519 85,485
Supplies & Materials 5,938 10,499 4,249 1,671
Maintenance & Repairs 57,916 60,497 66,747 70,235
Total Community Image 711,350$ 753,259$ 831,150$ 815,861$
Deputy City
Manager
Community
Image Director
(1)
Community
Image Officer (2)
Community
Image
Technician (1)
Community
Image Outreach
Officer (1)
Registered
Sanitarian (1)
48 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Update Food and Food establishment ordinance to be in line with current codes.
• Complete detailed commercial pool and spa inspections to ensure compliance with state codes
related to signage and secondary sanitizer requirements.
• Updated all codes, forms, educational material to be in line with current legislative changes.
• Increased inventory of The Colony Cares Tool Lending Program. 186 tools lent out as of 4/23/26
through The Colony Cares Tool Lending Program.
• The Tool Lending Program has added open hours Tuesdays/Thursdays at the shed to allow for
additional options/access for the public to receive and return tools.
• Completed various Volunteer Assistance Program projects with our partnership with Mission TC
and Next Steps.
Goals
• Continue to provide a safe and healthy environment for residents and visitors by raising awareness
about health issues through routine inspections of various food establishments, daycares and
public swimming pools.
• Continue to educate the public and food establishment operators and staff on best food safety
practices.
• Starting July 1, 2026, completely turn over Mobile Food Unit inspections to the Department of State
Health Services to conduct inspections of those units as per new legislation.
• Monitor new Short Term Rental (STR) properties and collect annual registration fee.
• Schedule annual fire inspection for STR’s in The Colony.
• Increase public awareness of most common code violations and assist residents with information
on how to bring their property into compliance.
• Continue to promote and grow The Colony Cares Tool Lending Program and Volunteer Assistance
Program.
These accomplishments and goals are in keeping with the City’s Safe and Desirable Community with
Engaged Residents and Businesses strategic initiative.
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Community Image
Community Image Director 1 1 1 1
Community Image Officer 2 2 2 2
Community Outreach Officer 1 1 1 1
Community Image Technician 1 1 1 1
Registered Sanitarian - 1 1 1
Total Community Image 5 6 6 6
2026-2027 Budget | City of The Colony, Texas 49
Performance Measures
Objective Measure
Proactively enforce public
nuisance violations
throughout the city.
# of code violation notices
issued.3,600 3,600 3,600
Increase awareness of The
Colony Cares Tool Lending
Program
# of tools loaned out to
residents 515 575 575
Inspection of food
establishments # of health inspections 756 1,000 1,000
Inspection of public
swimming pools # of pool/spa inspections 286 300 300
Actual
2024-2025
Target
2025-2026
Target
2026-2027
50 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 51
Engineering
The Engineering Department designs, constructs, and maintains city infrastructure, including roads, water
systems, and storm sewers. They review private development projects for compliance with city codes,
oversee capital improvement projects (CIP), manage traffic and drainage systems, and ensure public safety
through infrastructure inspection and maintenance.
Overview
• Capital Improvement Projects (CIP): Planning, designing, and constructing city-funded
improvements, including streets, water lines, wastewater systems, and parks.
• Development Review: Reviewing private development engineering plans for compliance with local
regulations, such as subdivision plats, stormwater plans, and site plans.
• Inspection and Compliance: Inspecting construction work within public rights-of-way and
easements to ensure adherence to approved plans and standards.
• Traffic and Drainage Management: Managing traffic studies, traffic signals, transportation
planning, and stormwater runoff to protect water quality.
• Infrastructure Records: Maintaining, updating, and managing data on the city's infrastructure,
often using GIS systems.
• Special Studies and Floodplain Management: Conducting feasibility studies and maintaining
flood zone records, assisting residents and developers with flood insurance inquiries.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Engineering
Personnel Services 1,886,979$ 2,111,421$ 2,461,131$ 2,316,986$
Contractual Services 150,848 127,972 244,386 241,061
Supplies & Materials 17,035 24,511 24,512 24,954
Maintenance & Repairs 45,372 82,495 73,065 61,835
Capital Outlay - 40,440 255,000 150,000
Total Engineering 2,100,234$ 2,386,838$ 3,058,094$ 2,794,836$
52 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Assistant City
Manager
Engineering
Director (1)
Chief Building
Official / Plans
Examiner (1)
Assistant
Building Official
(1)
Plans Examiner
(1)
Permit
Technican (1)
Inspections
Manager (1)
Building
Inspector (2)
ROW Inspector
(1)
Engineering
Inspector (2)
Project Manager
(1)*
Senior Engineer
(1)
Staff Engineer (2)
Technical
Assistant (1)
Traffic Signal
Supervisor (1)
Signal Technican
(1)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Engineering
Engineering Director 1 1 1 1
Chief Building Official / Plans Examiner 1 1 1 1
Assistant Building Official - 1 1 1
Plans Examiner 1 1 1 1
Permit Technician 1 1 1 1
Inspections Manager 1 1 1 1
Building Inspector 2 2 2 2
ROW Inspector 1 1 1 1
Engineering Inspector 2 2 2 2
Project Manager 1 1 1 1
Senior Engineer 1 1 1 1
Staff Engineer 2 2 2 2
Senior Engineering Technical Assistant - - - 1
Technical Assistant 1 1 1 -
Customer Service Representative - - 1 -
Traffic Signal Supervisor - - - 1
Senior Signal Technician 1 1 1 -
Signal Technician 1 1 1 1
Total Engineering 17 18 19 18
2026-2027 Budget | City of The Colony, Texas 53
*The Project Manager position reports to the Engineering Department, and therefore, is included in the
Engineering’s Department’s organization chart and Employee Count by Position table. Funding for the
Project Manager position, however, is split between the Engineering Department and the Administration
Division of the Parks and Recreation Department.
Accomplishments
Completed Capital Improvement Projects (CIP):
• Traffic Signal at South Colony and SH 121: Completed.
• Traffic Signal at Main Street and Nash for City Hall: Completed.
• City Hall driveway, sidewalk & culvert: Completed.
• Citywide Street Pavement Lifting Services: Completed.
• Phase 13 Residential Street Reconstruction: Completed.
• Phase 13B-A Lebanon Road Additional Concrete Street Panel Repairs: Completed
• Phase 14A Residential Street Reconstruction: Substantially complete.
• Phase 14B Residential Street Reconstruction: Substantially complete.
• Phase 15 Residential Street Reconstruction: Under construction.
• Phase 15A Residential Street Reconstruction: Design complete.
• Phase 16 Residential Street Reconstruction: This project is currently being designed.
• Pedestrian Crossing on Lebanon Road: The design and installation of Rectangular Rapid Flashing
Beacon (RRFB) installation completed.
• Nash Drive and Newton St. Asphalt Overlay: Completed.
• Cougar Alley Dr. Asphalt Overlay: Design complete, under construction.
• Carr St. Concrete Pavement Replacement: Complete.
• Citywide Concrete Street Repair: Under construction.
• Arbor Glen Pavement Improvements: completed.
• Tribute Water Well: This project is currently being designed.
Building:
• Mavericks, TOCA Social, The Jefferson, The Chloe, Friz Adventure, Gas Monkey: Building
Inspections and final project acceptance Complete.
• New City Hall Building: Building Inspections and final project acceptance completed.
• Costco, and the new Marina coming to the Tribute: Plan Review and Issued Building Permits
completed.
• With the support from City Council, the Building Department has adopted the 2024 ICC codes and
2023 NEC for future development projects.
Goals
Engineering
• Review and approve engineering designs, plans, plats and other engineering support services.
• Continue to provide timely and accurate development project reviews, drainage studies, street
paving/drainage designs, other support services, and timely updates of the City's utility maps.
54 2026-2027 Budget | City of The Colony, Texas
• Continue to update the Geographic Information System (GIS) to provide design professionals and
the public with the capability of accessing city infrastructure details, subdivision and floodplain
information.
Inspections
• Provide quality and timely compliance inspections to contractors for all development and
infrastructure projects within the City
These accomplishments and goals are in keeping with support of attractive development that decreases
the volumetric effect of weatherization on homes and buildings, a goal of the City’s Quality-Built
Environment strategic initiative.
Performance Measures
Objective Measure
Number of private
construction projects
completed
33 25 25
Number of public
construction projects
completed
9 13 13
Number of building permits
issued 2,228 2,400 2,400
Number of engineering and
builiding inspections
completed
14,000 15,372 15,400
Provide timely plan reviews and
inspections for commercial,
retail and residential buildings
so that certificate of
occupancy can be issued in a
timely manner.
Ensure approved plans
meet the city’s code of
ordinances and
Engineering Design
Manual.
Actual
2024-2025
Target
2025-2026
Target
2026-2027
2026-2027 Budget | City of The Colony, Texas 55
Facilities Maintenance
The Facilities Maintenance Department ensures that all city facilities are maintained to a high standard for
all personnel who work in those city facilities and for all residents and visitors who conduct business
and/or activities in those city facilities.
Overview
• Performing preventative maintenance inspections and activities on a regularly scheduled basis on
all city building systems and components.
• Managing Household Hazardous Waste (HHW) events that occur three (3) times per month as well
as the spring and fall City Wide Clean-Up.
• Ensuring premises are kept clean, sanitized and safe, enhancing the aesthetics of our buildings
while also safeguarding the health of our employees and citizens.
• Ensuring construction and remodel projects are performed in a safe, organized and professional
manner.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Facilities Maintenance
Personnel Services 663,799$ 840,142$ 1,245,171$ 1,246,765$
Contractual Services 93,794 110,141 188,519 131,299
Supplies & Materials 44,469 58,017 55,895 56,547
Maintenance & Repairs 733,516 543,343 541,200 483,934
Capital Outlay - 40,628 - -
Total Facilities Maintenance 1,535,578$ 1,592,271$ 2,030,785$ 1,918,545$
56 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• LED Lighting Upgrades Program. High energy consumption lighting at strategic sites throughout the
city have been replaced with efficient LED lighting. Parking lot lighting, high bay lighting, building
illumination lighting as well a areas of security concern. LED Upgrade Program has continued
throughout 2026
• New City Hall Operational. Staff were relocated into the new City Hall Facility in November of 2025.
The facility is energy efficient, aesthetically pleasing and very functional. Completed outfitting
building with needed lobby and workroom furniture. Completed remodel of new office area and
Wellness Center on the 1st floor.
• Kidz Kamp Preparations. The janitorial team worked collaboratively to efficiently strip and re wax a
large area of flooring and to maintain the floors at the Stewart Creek Elementary facility for Parks &
Rec. These efforts contributed to improving the building’s appearance and creating a positive first
impression for Kidz Kamp parents during daily drop -off and pick-up.
Deputy City
Manager
Facilities
Director (1)
Supervisor (1)
Maintenance
Worker (5)
Supervisor (1)
Janitorial
Worker (5)
Part-Time
Janitorial
Worker (5)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Facilities Maintenance
Facilities Director 1 1 1 1
Supervisor - 2 2 2
Maintenance Worker 4 5 5 5
Lead Janitorial Worker 1 1 1 1
Janitorial Worker - - 4 4
Part-Time Janitorial Worker 5 9 5 5
Total Facilities Maintenance 11 18 18 18
2026-2027 Budget | City of The Colony, Texas 57
• Supply Sourcing Initiative. Sourced improved multi-fold paper towels and individual toilet tissue
through an existing vendor to enhance product quality while achieving a cost reduction of 7.06
percent per case for toilet tissue and 16.07 percent per case for multi-fold paper towels, resulting in
a combined overall savings of 10.72 percent. Facilities continue to find better pricing on equal or
better supplies and materials.
• Color Coded Cleaning System. Implemented a standardized, color coded cleaning cloth system for
the janitorial staff to enhance cross contamination prevention and reduce reliance on disposable
paper towels.
• Implemented a standardized, color coded cleaning cloth system for the janitorial staff to enhance
cross contamination prevention and reduce reliance on disposable paper towels.
• The janitorial staff worked efficiently to support the opening of the new City Hall and Public Safety
buildings, ensuring a clean, safe, and comfortable environment for all employees and visiting
citizens.
• Sourced improved multi-fold paper towels and individual toilet tissue through an existing vendor to
enhance product quality while achieving a cost reduction of 7.06 percent per case for toilet tissue
and 16.07 percent per case for multi-fold paper towels, resulting in a combined overall savings of
10.72 percent.
Goals
• Implement key preventative maintenance programs to reduce downtime of first responder
facilities, overhead doors and automate entry infrastructure. Targeting overhead bay doors,
entry/exit gate operators and facility entry/exit automatic doors.
• Implement a low voltage battery maintenance program, to reduce alarm and security panel alarms
and service calls as well as ensure consistent battery back up to fire panels and entry gates and
secured facilities.
• Increase focus on design phase of active construction projects to ensure safety, efficiency and
standardized finishes and mechanical systems to improve effectiveness of PM and repair activities.
• Lower operational expenses by identifying and implementing cost-effective products, materials
and suppliers without compromising quality or performance.
• Complete PM service activities for first respond facilities overhead doors and entry gates by end on
first quarter of FY 26-27
• Achieve a 15% reduction in material and supply costs annually through strategic sourcing and
vendor evaluation. Measure quarterly using procurement records, invoices, vendor quotes and
purchase orders.
• Perform low voltage battery maintenance by a systematic process of inspecting, cleaning, and
caring for energy storage devices to preserve operational efficiency, extend service life, and ensure
safety. It involves monitoring charge levels, cleaning corrosion, maintaining electrolyte levels, and
ensuring proper voltage.
58 2026-2027 Budget | City of The Colony, Texas
These accomplishments and goals are in keeping with city facilities that are remodeled/renovated to meet
the needs of the growing community, a goal of the City’s Develop and Maintain our Infrastructure
strategic initiative.
Performance Measures
Objective Measure
Respond to and complete
all facilities helpdesk
tickets
100% rate of completion 100% 100% 100%
Reduce facilities helpesk
tickets through routine
building inspections
annual % decrease in
number of facilities helpdesk
tickets
≥2% ≥2% ≥2%
Actual
2024-2025
Target
2025-2026
Target
2026-2027
2026-2027 Budget | City of The Colony, Texas 59
Finance
The Finance Department safeguards city assets and provides financial data to support decision-making by
the city council and management while emphasizing a service-oriented, team approach.
Overview
• Budgeting and Financial Planning: Developing, implementing, and monitoring the annual
operating and capital budgets to allocate resources effectively.
• Accounting and Financial Reporting: Maintaining the city's general ledger and records, recording
all transactions, and preparing monthly/annual financial statements in accordance with Generally
Accepted Accounting Principles (GAAP). A major task is producing the Annual Comprehensive
Financial Report (ACFR).
• Revenue Collection and Treasury Management: Collecting money owed to the city, including
property taxes, fines, fees, and license fees. Managing cash flow, investing idle funds, and
managing banking relationships.
• Purchasing and Procurement: Overseeing the procurement of goods and services, ensuring
compliance with bidding policies and state regulations, and managing vendor relationships.
• Payroll and Benefits Administration: Processing payroll for city employees, including tax
withholding, salary disbursement, and managing employee benefits.
• Debt Management: Managing the city’s debt portfolio, issuing municipal bonds for capital projects
(e.g., roads, buildings), and ensuring compliance with bond covenants.
• Audit and Compliance: Coordinating internal and external audits to ensure financial integrity and
compliance with federal, state, and local regulations.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Finance
Personnel Services 846,938$ 843,365$ 1,256,232$ 1,207,969$
Contractual Services 473,762 567,953 610,165 542,114
Supplies & Materials 28,718 39,952 12,000 5,525
Maintenance & Repairs 6,306 46,596 112,778 136,995
Capital Outlay 53,051 - - -
Total Finance 1,408,775$ 1,497,867$ 1,991,175$ 1,892,603$
60 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Received approval of the fiscal year 2026 proposed budget from City Council before adoption on
September 2, 2025.
• Tracked revenues and expenditures and provided financial reports to the Assistant City Manager
monthly.
• Completed the audit of the City’s fiscal year 2025 financial statements and received an unmodified
or “clean” opinion from the City’s auditors.
• Produced and published the City’s fiscal year 2025 Annual Comprehensive Financial Report (ACFR)
that fully disclosed the City’s financial condition.
• Received the Government Finance Officers Association’s (GFOA’s) Certificate of Achievement of
Excellence in Financial Reporting (COA) program for the City’s fiscal year 2025 ACFR.
• Issued Certificates of Obligation (CO) to fund projects included in the fiscal year 2026 budget.
• Assisted departments with the development of their fiscal year 2027 budgets.
• Developed and presented a proposed budget for fiscal year 2027 by July 31, 2026.
• Updated the City’s 5-year Capital Improvement Plan (CIP) in conjunction with the development of
the fiscal year 2027 budget.
Assistant City
Manager
Finance
Director (1)
Accounting
Manager (1)
Senior
Accoutant (1)Accoutant (3)
Purchasing
Manager (1)
P-Card
Administrator
(1)
Payroll
Manager (1)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Finance
Finance Director 1 1 1 1
Accounting Manager 1 1 1 1
Purchasing Manager 1 1 1 1
Payroll Manager 1 1 1 1
Senior Accountant 1 1 1 1
Accountant 1 3 3 3
Purchasing Card Administrator 1 1 1 1
Total Finance 7 9 9 9
2026-2027 Budget | City of The Colony, Texas 61
• Updated financial policies and procedures to clearly establish roles, authorities and
responsibilities.
• Implemented new purchasing bid platform.
• Migrated the City’s ERP program to the most current version of the program; Tyler Technologies’ ERP
Pro 10.
• Improved year end processes to clear or roll contracts and purchase orders to make the process
more efficient.
• Implemented new P-card program with JP Morgan Chase Bank to improve efficiency and workflow.
Goals
• Plan, coordinate and facilitate the preparation of the City’s budget document and receive the
GFOA’s Distinguished Budget Award for fiscal year 2027.
• Present a proposed budget for fiscal year 2028 by July 31, 2027.
• Continue tracking Sales Tax revenue and provide Sales Tax reports to the Assistant City Manager
monthly.
• Complete the audit of the City’s fiscal year 2026 financial statements and receive an unmodified or
“clean” opinion from the City’s auditors.
• Produce and published the City’s fiscal year 2026 Annual Comprehensive Financial Report (ACFR)
to fully disclose the City’s financial condition.
• Receive the Government Finance Officers Association’s (GFOA’s) Certificate of Achievement of
Excellence in Financial Reporting (COA) program for the City’s fiscal year 2026 ACFR.
• Assist departments with the development of their fiscal year 2028 budgets.
• Develop and present a proposed budget for fiscal year 2028 by July 31, 2027.
• Update the City’s 5-year Capital Improvement Plan (CIP) in conjunction with the development of
the fiscal year 2028 budget.
• Facilitate positive customer service for both internal and external City services.
• Oversee effective financial and administrative control systems.
• Meet payroll and accounts payable production with minimal rework. Staying current on Federal and
IRS guidelines in order to ensure these standards are applied to the City’s Finance System.
These accomplishments and goals are in keeping with excellence in budgeting and financial reporting to
optimize available resources and maintain and improve quality of life, a goal of the City’s Financially
Sustainable strategic initiative.
62 2026-2027 Budget | City of The Colony, Texas
Performance Measures
Objective Measure
Ensure the ACFR adheres
to GAAP External auditor's opinion
Received an
unmodified
opinion
Receive an
unmodified
opinion
Receive an
unmodified
opinion
Minimize the cost of
incurring debt to finance
c apital projects
Credit rating from external
rating agencies
Maintained
AA+ and Aa2
c redit
ratings
Maintain
AA+ and Aa2
credit
ratings
Maintain
AA+ and Aa2
c redit
ratings
Provide timely payment to
city vendors
Percent of invoices paid
within 30 days 95%≥95% ≥95%
Target
2026-2027
Actual
2024-2025
Target
2025-2026
2026-2027 Budget | City of The Colony, Texas 63
Fire
The Fire Department is responsible for protecting life, property, and the environment through emergency
response, fire suppression, emergency medical services (EMS), and specialized rescue.
Overview
• Fire Suppression: Extinguishing structural fires, brush fires, and vehicle fires.
• Emergency Medical Services (EMS): Often providing advanced life support (ALS) or basic life
support (BLS) to accident and medical emergency victims.
• Technical Rescue: Rescuing individuals from dangerous situations such as vehicle extrication,
confined spaces, high-angle rescue, and water rescues.
• Hazardous Materials (HazMat) Response: Identifying and mitigating dangers from chemical spills,
leaks, or hazardous materials.
• Fire Prevention and Inspection: Enforcing fire codes, conducting inspections of commercial
buildings, and approving building plans.
• Public Education: Offering safety training in schools and community groups to prevent fires.
• Mutual Aid: Supporting neighboring communities with personnel and equipment during large-scale
emergencies.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Fire
Personnel Services 13,660,482$ 14,839,142$ 15,843,570$ 16,676,903$
Contractual Services 132,236 115,459 265,803 331,521
Supplies & Materials 580,647 686,706 606,390 588,000
Maintenance & Repairs 135,125 110,466 357,757 340,226
Capital Outlay - - 71,034 -
Debt Service 165,584 - - -
Total Fire 14,674,075$ 15,751,772$ 17,144,554$ 17,936,650$
64 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Deputy City
Manager
Fire Chief (1)
Assistant Fire
Chief (1)
Division Chief -
EMS (1)
EMS Lieutenant
(3)
Admin
Programs
Coordinator (1)
Battalion Chief
(3)
Captain (15)
Firefighter /
Paramedic (36)
Apparatus
Operator (18)Paramedic (12)Field Training
Paramedic (3)
Assistant
Chief/Fire
Marshall (1)
Assistant Fire
Marshall (1)Inspector (2)
Division Chief -
Training (1)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Fire
Fire Chief 1 1 1 1
Assistant Fire Chief 1 1 1 1
Assistant Chief/Fire Marshal 1 1 1 1
Assistant Fire Marshal 1 1 1 1
Senior Fire Inspector - 1 1 1
Fire Inspector 1 1 1 1
Division Chief 2 2 2 2
Battalion Chief 3 3 3 3
Captain 15 15 15 15
Apparatus Operator 18 18 18 18
Firefighter/Paramedic 36 36 36 36
EMS Lieutenant 3 3 3 3
Field Training Paramedic 3 3 3 3
Paramedic 12 12 12 12
Administrative Programs Coordinator 1 1 1 1
Total Fire 98 99 99 99
2026-2027 Budget | City of The Colony, Texas 65
Accomplishments
• Operated under a zero-based budget
• Placed into service a new Tractor-Drawn Aerial Ladder Truck (TDA) at Firehouse 4, Grandscape
• Placed into service a new Wet-Rescue Squad Truck at Firehouse 3, Stewarts Peninsula
• Placed into service a new (replacement) ambulance at Firehouse 3, Stewarts Peninsula
• Provided nine Hands Only CPR classes to the community
• Developed and implemented a mobile training lab on an old ambulance chassis for advanced life
support training
• Conducted two professional development classes for Fire Officers
• Conducted one professional development class for Apparatus Operators
• Conducted 4 live-fire training exercises at the fire department training yard
• Participated in 8 active shooter training scenarios with The Colony Police Department
• Conducted 4 live-fire training exercises at the fire department training yard
• Researched and developed modified Engine Company fire hose deployment packages to address
the unique challenges presented in The Tribute
• Delivered 33,000 hours of training in 2025.
• Responded to 4,654 calls for service in 2025.
• Rolled out Hands on CPR and Stop the Bleed community training programs.
Goals
• Reinforce operational readiness through improved turnout performance, with continued emphasis
on rapid company deployment as the foundation for effective incident outcomes.
• Strengthen compliance with national and state standards for personal protective equipment (PPE)
by aligning department practices with NFPA 1850, ensuring firefighter safety through documented
inspection, cleaning, and lifecycle management programs.
• Advance a benchmark-driven incident management model that prioritizes early establishment of
critical fireground functions, including prioritizing victim search, fire suppression, firefighter rescue
readiness, and water supply, to reduce time to intervention on working incidents.
• Enhance company-level accountability and performance consistency by reinforcing expectations
tied to operational benchmarks, incident command priorities, and post-incident evaluation.
• Leverage data-driven inspection, enforcement, and investigation operations of the Fire Marshal's
Office to increase capabilities and reduce community risk.
• Expand data-driven decision-making in fireground operations, utilizing response data, staffing
configurations, and incident outcomes to evaluate and refine deployment models, including
ongoing analysis of three-person versus four-person company effectiveness.
• Sustain a high-performance training environment focused on perishable skills, decision-making
under stress, and multi-company coordination, ensuring personnel are prepared to meet evolving
service demands.
• Strengthen regional response capability through targeted automatic and mutual aid agreements,
ensuring adequate resource response for complex incidents, particularly in high-density and
specialty risk areas such as The Tribute.
66 2026-2027 Budget | City of The Colony, Texas
These accomplishments and goals are in keeping with:
• Responsive fire and emergency medical services, a goal of the City’s Safe and Desirable
Community with Engaged Residents and Businesses strategic initiative.
• Valuing and recognizing employees for the role they play in providing services to the community, a
goal of the City’s Trained, Committed, and Valued Workforce strategic initiative.
Performance Measures
Objective Measure
Maintain target response
times to calls for emergency
services at a superior level
Average response time to calls
below 5 minutes 4.51 4.49 4.5
Maintain target turnout times
EMS = 60 seconds
Fire = 90 seconds
% of calls achieving target n/a 90% 90%
Maintain a superior level of
fire training hours % of members with 300 hours 95% 95% 95%
Maintain a superior level of
EMS training hours % of members with 36 hours 95% 95% 95%
Actual
2024-2025
Target
2025-2026
Target
2026-2027
2026-2027 Budget | City of The Colony, Texas 67
Fleet Services
The Fleet Services Department manages the entire lifecycle of city-owned vehicles and equipment.
Overview
• Maintenance and Repairs: Conducting routine maintenance (oil changes, inspections) and repairs
to minimize downtime for city services.
• Asset Acquisition and Disposal: Developing specifications for new vehicles, purchasing
equipment, and managing the auction process for retired vehicles.
• Fuel Management: Operating and maintaining city fueling stations.
• Fleet Management and Safety: Tracking vehicle life cycles, implementing safety policies, and
managing GPS/telematics.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Fleet Services
Personnel Services 497,957$ 657,381$ 769,002$ 782,485$
Contractual Services 12,041 50,666 132,232 137,988
Supplies & Materials 475,234 507,884 409,607 443,054
Maintenance & Repairs 441,898 509,721 440,627 430,628
Capital Outlay - 441,766 - -
Total Fleet Services 1,427,130$ 2,167,418$ 1,751,468$ 1,794,155$
Public Works
Director
Fleet Services
Manager (1)
Lead
Technician /
EVT (1)
Technician (5)Admin Assistant
(1)
68 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Analyzed and projected the FY26 vehicle and equipment replacement schedule.
• Provided management with information to identify all costs and support for all fleet functions,
enabling departments to make decisions related to the most efficient use of resources and
empower fleet staff to make sound decisions in their area of fleet management.
• 4 new Emergency Vehicle Technician certifications were obtained by staff members.
• 3 ASE credentials were recertified this year by staff members.
• Maintained fleet financial policy by identifying and allocating all fleet costs to support fleet
management as a governmental operation.
• Applied for Public Sector recognition awards with Samsara and the Dallas/Fort Worth Clean Cities
organizations.
Goals
• Analyze and project the FY27 vehicle and equipment replacement schedule.
• Provide management with information to identify all costs and support for all fleet functions,
enabling departments to make decisions related to the most efficient use of resources and
empower fleet staff to make sound decisions in their area of fleet management.
• Continue the trend of obtaining more ASE and EVT certifications for staff members.
• Create a utilization study to help identify low-use assets, in an effort to help right-size the fleet.
• Maintain fleet financial policy by identifying and allocating all fleet costs to support fleet
management as a governmental operation.
These accomplishments and goals are in keeping with the optimization of available resources, a goal of the
City’s Financially Sustainable strategic initiative.
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Fleet Services
Fleet Manager 1 1 1 1
Lead Technician/Emergency Vehicle Technic 1 1 1 1
Technician 3 5 5 5
CSR/Administrative Assistant 1 1 1 1
Total Fleet Services 6 8 8 8
2026-2027 Budget | City of The Colony, Texas 69
Performance Measures
Objective Measure
Reduce vehicle down time
by reducing repair time Number of repair orders 1010 1100 1200
Reduce the number of
vehicles waiting on repairs
Number of vehicles
maintained 225 190 200
Reduce time equipment is
unavailable due to
m aintenance
Number of equipment
maintained 324 300 300
Reduce vehicle down time
by increasing preventive
maintenance
Number of preventative
maintenance work orders
(vehicles)
241 300 300
Reduce equipment down
time by increasing
preventive maintenance
Number of preventative
maintenance work orders
(equipment)
97 150 150
Track the size and growth
of the City vehicle fleet
Number of new vehicles
introduced into the City fleet 34 25 20
Actual
2024-2025
Target
2025-2026
Target
2026-2027
70 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 71
General Administration
The General Administration Department provides leadership for the entire City through policy direction and
implementation that promote safety, trust, and accountability while improving the quality of life for all
residents.
Overview
• Ensuring effective and efficient provision of all City Services.
• Keeping the City Council informed as to the financial condition and future needs for the City.
• Signing contracts on behalf of the City.
• Implementing and administering policy directives that fall within the parameters of the City Charter.
• Communicating effectively with the Community.
*The Employee Engagement Director is included in the General Administration Department’s Employee
Count by Position table because funding for the Employee Engagement Director is included in the General
Administration Department’s budget. The position reports to the Human Resources Department however,
and therefore, is included in Human Resource’s organization chart.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
General Administration
Personnel Services 1,781,278$ 1,976,286$ 2,326,847$ 2,187,234$
Contractual Services 411,172 376,201 330,733 338,370
Supplies & Materials 20,108 19,270 43,097 26,939
Maintenance & Repairs 181 18,997 25,577 15,540
Capital Outlay 6,657 - - -
Total General Administration 2,219,395$ 2,390,755$ 2,726,254$ 2,568,083$
City Council
City Manager (1)
Assistant City
Manager (1)
Deputy City Manager
(2)
Management
Analyst (1)
Emergency
Management
Administrator (1)
Assistant
Emergency
Management
Coordinator (1)
Executive Business
Liaison (1)
72 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Maintained fiscally responsible policies and procedures to continue to operate the City in a cost-
efficient manner.
• Provided professional management and leadership in all city activities.
• Continued to review the 2024 compensation study to ensure City of the Colony employees receive
competitive compensation as a trained, valued and committed workforce.
• Developed, updated and maintained emergency preparedness procedures and manage emergency
responses.
• Consistently communicated with residents, outside organizations and community groups to
continue to create a sense of community.
Goals
• Maintain fiscally responsible policies and procedures to continue to operate the City in a cost-
efficient manner.
• Provide professional management and leadership in all city activities.
• Continue to review the 2025 compensation study to ensure City of the Colony employees receive
competitive compensation as a trained, valued and committed workforce.
• Develop, update and maintain emergency preparedness procedures and manage emergency
responses.
• Consistently communicate with residents, outside organizations and community groups to
continue to create a sense of community.
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
General Administration
City Manager 1 1 1 1
Assistant City Manager of Administration 1 1 1 1
Assistant Emergency Mgmt. Coordinator - - 1 1
Deputy City Manager 2 2 2 2
Development Project Manager 1 1 1 -
Emergency Management Administrator - - 1 1
Emergency Management Coordinator 1 1 - -
Emergency Management Specialist 1 1 - -
Employee Engagement Director - - - 1
Executive Business Liaison 1 1 1 1
Management Analyst - - 1 1
Management Specialist - 1 - -
Total General Administration 8 9 9 9
2026-2027 Budget | City of The Colony, Texas 73
Performance Measures
Objective Measure
Enhance organizational
productivity and efficiency by
improving organizational
performance
Present City Council with
timely budget Yes Yes Yes
Actual
2024-2025
Target
2025-2026
Target
2026-2027
74 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 75
Human Resources
The Human Resources Department attracts, hires, and retains qualified employees in a diversified
workplace while providing advice, support, and recommendations to management staff to ensure effective
utilization and management of the City's employee workforce.
Overview
• Providing a comprehensive and competitive portfolio of compensation, benefits, and education
assistance to promote economic mobility, health, and financial well-being for employees.
• Managing a recruitment process that ensures satisfactory levels of applicants and develop
partnerships with organizations to provide pipelines of sufficient talent.
• Overseeing a leadership development program that provides tactics and fundamentals to leaders,
improving their ability to promote engagement and resolve daily management challenges.
• Administering a compensation strategy that allows the City to attract and retain sufficient talent
throughout all levels of the organization.
*The Employee Engagement Director is included in the General Administration Department’s Employee
Count by Position table because funding for the Employee Engagement Director is included in the General
Administration Department’s budget. The position reports to the Human Resources Department however,
and therefore, is included in Human Resource’s organization chart.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Human Resources
Personnel Services 484,125$ 565,718$ 618,304$ 617,058$
Contractual Services 379,790 451,013 436,200 584,988
Supplies & Materials 102,545 96,687 42,540 65,558
Maintenance & Repairs - 12,168 65,000 64,704
Total Human Resources 966,461$ 1,125,587$ 1,162,044$ 1,332,308$
City Manager
Human Resources
Director (1)
Assistant Human
Resources
Director (1)
Human Resources
Generalist (1)
Human Resources
Coordinator (1)
Employee
Engagement
Director (1)*
76 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Reduced employee turnover by 1.4% compared to the previous year, supporting workforce stability
and continuity of services.
• Continued to meet and exceed new hire satisfaction goals. The City targets 80% of employees
indicating they would recommend The Colony as an employer. In 2025, 100% of employees at 90
days and 87.5% at 180 days reported they would recommend the City as a preferred employer.
• Delivered facilitator-led leadership training to all supervisors and managers, strengthening
leadership effectiveness across the organization.
• Planned and hosted two successful onsite health fairs, providing employees with convenient
access to biometric screenings and flu/COVID immunizations during work hours.
• Expanded wellness offerings through an onsite dental clinic with JetDental, serving 22 employees,
and an onsite body scan event with Texas Mobile Imaging, offering low-cost preventative screenings
for employees and their families.
• Launched the City’s first United Way campaign and earned the Trailblazer Award for the most
comprehensive inaugural campaign among new participants.
• Completed the first Engage The Colony employee engagement survey through Culture Amp, with all
departments developing action plans to address results and drive continuous improvement.
• Modernized hiring processes by transitioning part-time employee recruitment into NeoGov,
reducing reliance on paper-based systems, improving efficiency, and enhancing data security.
Development is underway to enable fully online onboarding for part-time employees, consistent
with full-time hiring practices.
• Selected UKG as the City’s new Human Resources Information System (HRIS). This platform is
expected to improve operational efficiency and streamline hiring and onboarding processes. Based
on strong peer feedback and industry reviews, UKG will enhance the overall employee and
applicant experience while supporting more effective workforce management.
Goals
• Continue to monitor and focus on employee engagement through manager training and culture
changing initiatives.
• Conduct 2 successful onsite health fairs, allowing employees to receive biometric screenings and
flu/Covid immunizations during work hours.
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Human Resources
Human Resources Director 1 1 1 1
Assistant Human Resources Director 1 1 1 1
Human Resources Generalist 1 1 1 1
Human Resources Coordinator - 1 1 1
Total Human Resources 3 4 4 4
2026-2027 Budget | City of The Colony, Texas 77
• Increase employee engagement survey participation to 75% or higher, ensuring broader
representation and more actionable feedback across the organization.
• Implement and track department-level action plans from the Engage The Colony survey results,
with a focus on measurable improvements in key engagement drivers.
• Further expand utilization of the Employee Assistance Program through AllOne Health by increasing
awareness and access to mental health and work-life resources.
• Enhance recruitment strategies by expanding partnerships and outreach efforts to strengthen
talent pipelines, particularly in high-turnover and hard-to -fill positions.
• Evaluate and implement the new HRIS platform (UKG), improving system efficiency, reporting
capabilities, and the overall employee experience.
• Maintain a competitive compensation and benefits strategy through ongoing market analysis to
support recruitment and retention across all departments.
These accomplishments and goals are in keeping with the following goals of the City’s Trained,
Committed, and Valued Workforce strategic initiative.
• Employees that are valued and recognized for the role they play in providing services to the
community.
• A competitive total compensation philosophy that recognizes employees who live out the
organizational values every day.
• A learning environment that supports certifications, training, and career and leadership
development.
Performance Measures
Objective Measure
Promote health initiatives
and create incentives that
lessen our loss ratio
Annual medical/dental/vison
insurance loss ratio 93% <85% <85%
Maintain overall employee
engagement
Score on 6-month employee
engagement survey 100%≥80% ≥80%
Implement tactics that
maintain turnover at an
optimal level
Turnover rate at the end of
the year 11% 15% 15%
Target
2026-2027
Actual
2024-2025
Target
2025-2026
78 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 79
Information Technology
The Information Technology (IT) Department provides the highest quality technology-based services in the
most cost-effective manner to facilitate the City’s mission as it applies to our citizens, City staff and local
community. Our department is responsible for IT governance, IT infrastructure, and supporting and
maintaining all technology related software and hardware for multiple departments.
Overview
• Infrastructure Management: Managing and maintaining the City's IT infrastructure including
servers, networks, hardware, and software.
• Security Management: Implementing security measures, conducting risk assessments,
monitoring threats, and responding to security incidents.
• Systems Administration: Configuring, monitoring, and maintaining servers, operating systems,
and associated services.
• User Support and Help Desk: Providing technical assistance and support to end-users,
troubleshooting issues, and resolving IT-related issues.
• Project Management: Managing IT projects from initiation to completion, ensuring projects are
delivered on time, within budget, and meet stakeholder requirements.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Information Technology
Personnel Services 822,871$ 955,895$ 1,030,368$ 1,017,925$
Contractual Services 154,854 99,359 111,604 81,007
Supplies & Materials 81,278 54,327 104,636 64,750
Maintenance & Repairs 167,525 196,631 465,689 496,604
Capital Outlay - 54,905 - 81,200
Total Information Technology 1,226,529$ 1,361,117$ 1,712,297$ 1,741,486$
Deputy City
Manager
Information
Technology
Director (1)
Cyber Security
Administrator
(1)
GIS
Administrator
(1)
GIS Analyst (1)
Network
Administrator
(1)
Systems
Administrator
(1)
Systems
Analyst (2)
80 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Upgraded access control system city-wide
• Upgraded enterprise backup storage solution
• Deployed approximately 30 staff replacement PCs
• Administered security awareness training for all staff
• Managed build-out of IT infrastructure at the new City Hall
• Implemented multi-factor authentication on all staff email accounts
• Upgraded Council Chambers broadcast equipment and AV infrastructure
• Relocated core server and network infrastructure to new City Hall
• Facilitated the move of staff PCs and phone systems to new City Hall
• Upgraded to ERP Pro 10 for Finance
• Trained staff on ArcGIS Pro following the retirement of ArcMap
Goals
• Upgrade to ERP Pro 10 for Utility Billing & Municipal Court
• Connect 100% of networked City facilities to new fiber network
• Facilitate the upgrade and migration of Public Safety applications to the Cloud
• Update City’s WiFi infrastructure
• Evaluate Asset Management software
• Evaluate Nearmap aerial imagery
These accomplishments and goals are in keeping with regular software updates/upgrades, replacement of
outdated hardware, and up-to-date backups, all goals of the City’s Develop and Maintain our
Infrastructure strategic initiative.
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Information Technology
Information Technology Director 1 1 1 1
Cyber Security Administrator 1 1 1 1
GIS Administrator 1 1 1 1
GIS Analyst - 1 1 1
Network Administrator 1 1 1 1
Systems Administrator 1 1 1 1
Systems Analyst 2 2 2 2
Total Information Technology 7 8 8 8
2026-2027 Budget | City of The Colony, Texas 81
Performance Measures
Objective Measure
Provide timely resolution
to IT service requests
percentage of service
requests resolved in less
than 4 hours
89% 90% 90%
Increase security
awareness amongst staff
% of staff completing
security awareness training
within 30 days of start date
97% 90% 90%
Maintain secure systems
% of devices with the latest
Windows updates within 2
weeks of their release
91% 90% 90%
Actual
2024-2025
Target
2025-2026
Target
2026-2027
82 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 83
Library
The Colony Public Library is a trusted community resource that responds to the diverse and evolving needs
of the public and provides free and equitable access to information, materials, and services.
Overview
• Facilitating the search for informational, educational, and recreational resources.
• Selecting, organizing, and providing equitable access to a wide variety of resources,
• Responding to the needs of the public while cultivating the maximum use of the library’s resources
and services.
• Promoting and providing opportunities for discovery and self-directed learning for all ages through
increased access to technology, tools, and resources.
• Serving as the cultural hub of the community by providing intergenerational programming that
incorporates multicultural and diverse perspectives, celebrates arts and culture, and fosters
community engagement.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Library
Personnel Services 1,169,049$ 1,260,457$ 1,493,948$ 1,457,095$
Contractual Services 22,825 27,963 32,988 42,367
Supplies & Materials 189,471 173,261 179,766 141,904
Maintenance & Repairs 23,551 47,949 43,736 64,163
Total Library 1,404,897$ 1,509,630$ 1,750,438$ 1,705,529$
City Manager
Library Director
(1)
Senior Librarian
(3)
Librarian (2)Library Assistant
(2)
Assistant Library
Director (1)
Library
Operations
Manager (1)
Access Services
Lead (1)
Part-time Library
Page (2)
Library Assistant
(1)
Part-time Access
Services
Assistant (2)
Part-time
Administrative
Assistant (1)
84 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Strategic Plan: Developed and received Library Board and City Council approval on The Colony
Public Library Strategic Plan, 2026-2030.
• Community Engagement: Continued to develop programming that incorporates multicultural and
diverse perspectives, celebrates arts & culture and fosters community engagement, including
family art programs with National Alliance of Mental Illness (NAMI) North Texas, Black History
Month programming and Moroccan culture sessions. Sought opportunities to expand existing
family-oriented and intergenerational programming, including providing bilingual story times and
offering Homeschool Huddle sessions for at-home learners at off-site locations such as local
parks. Provided additional programs, workshops and classes for adults, including offering free tax
preparation through United Way of Denton County, as well as educational sessions about
Medicare, veteran benefits and legal advice.
• Learning & Literacy: Invested in programs & services to close identified gaps in and to support the
development of critical literacies, including public forums about AI with industry specialists from
universities and corporations, as well as presentations on communication styles to assist in
workforce development. Developed strategic partnerships to expand the library’s capacity to
provide learning opportunities.
• Equitable Access: Migrated to new integrated library software for enhanced staff and patron
experience. Continued the scanning of local documents, photographs, scrapbooks, current
newspapers, etc., to local history digital archive. Introduced Exploration Library collection, a
companion program to Library of Things, which offers educational and enrichment items for
children and teens.
• Community Visibility: Expanded Library presence at community events & off-site programs,
including helping to plan the upcoming 50th anniversary of The Colony in 2027 and the fifth annual
The Colony Summer Kickoff community events. Expanded weekly Library newsletter options to
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Library
Library Director 1 1 1 1
Access Services Assistant 1 1 1 -
Access Services Assistant - Part-time 2 2 2 2
Access Services Lead 1 1 1 1
Administrative Assistant - Part-time 1 1 1 1
Assistant Library Director - Public Services 1 1 1 1
Librarian 1 2 2 2
Library Assistant 3 2 2 3
Library Operations Manager 1 1 1 1
Library Page - Part-time 2 2 2 2
Senior Librarian 3 3 3 3
Total Library 17 17 17 17
2026-2027 Budget | City of The Colony, Texas 85
include Library News & Events, Adult Program News, Children’s & Family Program News and
Homeschool News.
• Employee Engagement: Invested in and expanded opportunities for staff development & training,
including online studies via American Library Association, retaining certified KultureCity status and
remaining active deputy registrars for voter registration in the library. Provided opportunity for
members of management staff to attend the Public Library Association biennial conference in
Minneapolis, Minnesota.
• Recognition: Received the Texas Municipal Library Directors Association 2025 Achievement of
Excellence in Libraries Award.
Goals
• Collection: Expand Exploration Library and Library of Things collections.
• Community Outreach: Continue to partner with local businesses, civic organizations and
community groups to promote and offer Library technology, resources and services in the
community.
• Programs & Services: Offer after-school programming for elementary and middle-grade children.
• Local History Committee: Provide historical information for the planning of the City’s 50th
anniversary of incorporation in 2027.
• Facility: Consult with professionals to develop space plans and architectural designs for Library
renovation.
• Communications: Become and remain compliant with website accessibility regulations.
• Recognition: Apply for Texas Municipal Library Directors Association 2026 Achievement of
Excellence in Libraries Award.
• Technology: Populate local history digital archives and develop Senior Stories oral history recording
service.
These accomplishments and goals are in keeping with the City’s Safe and Desirable Community with
Engaged Residents and Businesses strategic initiative.
86 2026-2027 Budget | City of The Colony, Texas
Performance Measures
Objective Measure
Maintain status as a
trusted community
resource
Retain accreditation with the Texas
State Library & Archives Commission
(TSLAC)
Yes Yes Yes
Ensure availability of
information, materials and
services
Expenditures per
capita $2.05 ≥ $1.90 ≥ $1.90
Provide opportunities for
discovery and learning
Number of program sessions
offered
(both in-person and virtual)
409 ≥ 220 ≥ 220
Maintain status as a
trusted community
resource
Receive Texas Municipal Library
Directors Association (TMLDA)
Achievement of Excellence in
Libraries Award
Yes Yes Yes
Actual
2024-2025
Target
2025-2026
Target
2026-2027
2026-2027 Budget | City of The Colony, Texas 87
Municipal Court
The Colony Municipal Court is the local judicial branch responsible for adjudicating or otherwise
processing Class C misdemeanors, traffic violations, and city ordinance violations (such as zoning or code
compliance) occurring within city limits.
Overview
• Adjudication of Class C Misdemeanors, the lowest level of criminal offenses, including public
intoxication, minor assault, or disorderly conduct.
• Processing traffic and parking violations.
• Enforcing local laws such as high weeds, junked vehicles, fire safety, and sanitation codes.
• Issuing warrants, judgments, summonses, subpoenas, and orders.
• Maintaining the court docket and conducting hearings and trials.
• Collecting fines and other court costs.
Employee Count by Position
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Municipal Court
Personnel Services 386,791$ 397,698$ 440,270$ 433,045$
Contractual Services 144,733 158,639 152,044 155,828
Supplies & Materials 7,010 5,520 3,900 2,800
Total Municipal Court 538,534$ 561,858$ 596,214$ 591,673$
Deputy City
Manager
Court
Administrator
(1)
Senior Deputy
Clerk (1)Deputy Clerk (3)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Municipal Court
Court Administrator 1 1 1 1
Deputy Clerk 3 3 3 3
Senior Deputy Clerk 1 1 1 1
Total Municipal Court 5 5 5 5
88 2026-2027 Budget | City of The Colony, Texas
Accomplishments
• Current clearance rate of 105.7%.
• Created new filing procedure for school-related offenses.
• Created new digital filing system for Class B and higher warrants and PC affidavits.
• Updated website and court documents.
• Updated juror reimbursement payment procedure.
• Updated juror rescheduling procedure and increased appearance rate by 15%.
• Created new e-filing procedure for felony offenses.
Goals
• Maintain clearance rate greater than 95%.
• Maintain the warrant clearance rate above 100%.
• Complete Virtual Court training for all clerks.
• Complete next phase of Certified Court Executive certification.
• Tyler Municipal Justice 10 upgrade.
• Complete scanning of all Class B and higher warrants and PC affidavits.
Performance Measures
Objective Measure
Maintain an overall case
clearance rate above 95%95% >95% >95%
Maintain a warrant clearance
rate greater than 100%110% >100% >100%
Maintain professional
competency while ensuring
continuous improvement
% of court clerks Level 1
certified 75% 100% 100%
Actual
2024-2025
Target
2025-2026
Target
2026-2027
Ensure operational
efficiency
2026-2027 Budget | City of The Colony, Texas 89
Planning & Development
The Planning & Development Department facilitates the administration of the land development process to
ensure compliance with the City’s current and long-range development goals and regulations.
Overview
• Provide planning and regulatory services in support of the city’s priorities to advance economic
development initiatives
• Encourage a safe, efficient, and attractive development environment intended to enhance the
quality of life for our residents, neighborhoods, and business community.
Employee Count by Position
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Planning & Development
Personnel Services 340,867$ 403,596$ 443,441$ 444,843$
Contractual Services 506 522 1,646 8,286
Supplies & Materials 6,194 6,727 2,327 1,972
Maintenance & Repairs - - 2,407 1,873
Total Planning & Development 347,567$ 410,845$ 449,821$ 456,974$
Deputy City
Manager
Planning
Director (1)
Senior Planner
(1)Planner (1)Planning
Technician (1)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Planning & Development
Planning Director 1 1 1 1
Planner 1 1 1 1
Planning Technician 1 1 1 1
Senior Planner 1 1 1 1
Total Planning & Development 4 4 4 4
90 2026-2027 Budget | City of The Colony, Texas
Accomplishments
• Drafted comprehensive update of Section 17B of the Zoning Ordinance
• Conducted research, documentation, and framework development for a proposed Neighborhood
Stewardship program and the conceptual The Colony Neighborhood Summit.
• Drafted text amendments to Appendix C of the Code of Ordinances regarding the implementation
of efficient and equitable calculation of parkland dedication fees.
• Prepared user-friendly guides to assist residents with the submission process for accessory
structure applications.
• Developed a Home-Based Business application and checklist following the adoption of HB 2464 to
ensure proper documentation and tracking of home-based businesses within the City.
• Drafted a Vacating Plat application packet, and standardized review process, including a checklists
and template for required supplemental materials.
• Drafted and presented amendments to Section 10A regarding Gateway Minor Waivers
• Facilitated 50 predevelopment and staff consultations then facilitated 60 project applications
through the online portal
• Completed an update to the library of development checklist and applications for accessibility and
branding compliance.
• Completed a translation of all development checklists, applications, and disposition letters
• Engaged career enhancement opportunities through internal cross-training, virtual, local and
regional workshops and conference attendance.
Goals
• 10% Improvement on development application timelines.
• 100% compliance with 30 day shot clock for Plat (when applicable).
• Conduct quarterly staff review and maintenance of the Zoning Ordinance.
• Present quarterly recommendations to City Council, or as needed, regarding the revision of
outdated and problematic text.
• Continue collaborations with other City departments focused on implementation of the City’s
updated Comprehensive Plan.
• Apply established metrics to evaluate alignment between applicant development intents and
zoning regulations.
• Identify and improve staff efficiency through the evaluation and application of performance
indicators.
• Revise the format of Legal Notice Publications to provide clearer and more cost-effective public
hearing notice.
• Revise the format of Staff Reports to include a mandatory Comprehensive Plan consistency finding.
• Create an annual Comprehensive Plan Implementation report tracker.
These accomplishments and goals are in keeping with a quality-built environment as available land is
developed and existing properties are re-developed, a goal of the City’s Quality Built Environment
strategic initiative.
2026-2027 Budget | City of The Colony, Texas 91
Performance Measures
Objective Measure
Average time taken to process
zoning applications from
submission to approval
NA < 60 days < 60 days
Average time taken to process
site plan applications from
submission to approval
NA < 45 days < 45 days
Average time taken to process
plat applications from submission
to approval
NA < 45 days < 45 days
Ensure effectiveness of
citywide policies
Frequency of zoning code
amendments NA > 4 years > 4 years
Enhance the quality of
public engagement and
communication
% of inquiries about zoning
issues addressed within 24
hours
NA ≥ 95% ≥ 95%
Maintain professional
competency while ensuring
continuous improvement
Number of professional
development hours
completed per Planner
NA 8 8
Target
2026-2027
Enhance efficiency,
improve service delivery
and ensure accountability
Actual
2024-2025
Target
2025-2026
92 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 93
Police
The Colony Police Department protects and serves those who live, work and visit our community.
Overview
• Enhancing public safety through proactive crime reduction, community partnerships, and a
commitment to officer wellness.
• Upholding constitutional policing by ensuring that all actions align with federal and state laws,
safeguarding individual rights
• Strengthening public trust through transparent, ethical conduct and adherence to the principles of
procedural justice
• Delivering comprehensive training that exceeds industry standards and complies with local, state,
and federal mandates.
• Promoting community policing through active engagement with residents, businesses, and
stakeholders.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Police
Personnel Services 13,712,987$ 14,279,956$ 15,869,053$ 16,262,719$
Contractual Services 489,798 386,065 1,128,442 1,105,226
Supplies & Materials 543,813 475,644 497,556 323,200
Maintenance & Repairs 199,482 62,328 289,746 577,614
Capital Outlay 511,444 1,661,839 56,000 -
Total Police 15,457,524$ 16,865,831$ 17,840,797$ 18,268,759$
Deputy City
Manager
Police Chief (1)
Assistant Police
Chief -Operations
(1)
Police Lieutenant
(5)
Police Sergeant
(4)
Police Officer -
Patrol (42)
Training
Coordinator
Sergeant (1)
Police Officer -
Quartermaster (1)
Assisstant Police
Chief -Support
Services (1)
Professional
Standards
Sergeant (1)
Police Officer -
CRO (2)
CID Lieutenant (1)
CID Sergeant (2)
Police Officer -
Detective (17)
Support Specialist
(1)
School Resource
Sergeant (1)
Police Officer -
SRO (7)
Records Manager
(1)
Senior Records
Coordinator (1)
Records
Coordinator (3)
Jail Supervisor (1)
Detention Officer
(9)
94 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
Providing Better Services:
• Added one Sergeant to the Criminal Investigations Division
• Implemented a Virtual Reality Training Program
• Completed internal survey
• Completed external survey and community forums to improve service delivery
• Completed a 5-Year Strategic Plan
• Implemented the Drone as a First Responder Program
• Held multiple catalytic converter etching events
Efficiencies:
• Deployed a more efficient employee evaluation system
• Upgraded Report Management System
• Improved capabilities for crime statistical analysis
Grants:
• Department of Justice Bulletproof Vest Grant
• Selective Traffic Enforcement Grant
• Edward Byrne Memorial Justice Assistance Grant for Virtual Reality Training
• Rifle Resistant Body Armor Grant
• Motor Vehicle Crime Prevention Authority SB224 Grant
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Police
Police Chief 1 1 1 1
Assistant Police Chief 2 2 2 2
Detention Officer 9 9 9 9
Jail Supervisor 1 1 1 1
Police Lieutenant 6 6 6 6
Police Officer 69 69 69 69
Police Sergeant 8 8 9 9
Police Support Specialist 1 1 1 1
Records Coordinator 3 3 3 3
Records Manager / Crime Victims Liaison 1 1 1 1
Senior Records Coordinator 1 1 1 1
Total Police 102 102 103 103
2026-2027 Budget | City of The Colony, Texas 95
Goals
• Join the Northern Collin/Denton County Auto Theft Task Force
• Conduct two Citizens Police Academies: one general and one Spanish-speaking, plus a Teen Police
Academy
• Execute the recommendations of the Strategic Staffing Report
• Implement the recommendations of the 5-Year Strategic Plan
• Apply for and receive FY27 MVCPA Grant
• Continue robust training across all ranks with guidance from the training committee
• Implement a formal career development program.
• Implement a formal mentorship program
These accomplishments and goals are in keeping with:
• Outstanding, community-oriented policing, a goal of the City’s Safe and Desirable Community
with Engaged Residents and Businesses strategic initiative.
• A learning environment that supports certifications, training, and career and leadership
development, a goal of the City’s Trained, Committed, and Valued Workforce strategic initiative.
Performance Measures
Objective Measure
Minimize crime
victimization
Percent Group A crime rate
per 46,000 population
36 per 1,000
population
35 per 1,000
population
35 per 1,000
population
Ensure motorist safety Number of automobile
accidents 633 Less than
700
Less than
700
Respond to emergency
calls for service
expeditiously
Emergency call response
time 4:39 average 4 minutes or
less average
4 minutes or
less average
Provide training to all
employees above industry
requirements
Training hours 13,291 hours
of training
10,000 hours
of training
10,000 hours
of training
Actual
2024-2025
Target
2025-2026
Target
2026-2027
96 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 97
Public Safety Dispatch
The Public Safety Dispatch Department provides emergency and nonemergency services to the citizens,
responders, and visitors of the community.
Overview
• Receiving and accurately relaying to police and fire responders emergency and non-emergency
requests for assistance.
• Delivering pre-arrival emergency medical instructions to callers during medical emergencies.
• Coordinating and providing real-time support and scene safety updates (including warrant
information, patient status, and location history) to law enforcement, fire department or other
responses based on the nature and location of the request.
• Coordinating and monitoring multi-agency responses to multi-jurisdictional incidents.
• Maintaining detailed logs and records of all unit activity.
• Entering, updating, and maintaining records in Texas Law Enforcement Telecommunications
System (TLETS) related to stolen property, missing persons, wanted individuals, and other law
enforcement data.
• Supporting Police Department divisions (Traffic, Accident, Investigative, etc.) with research, data
entry, and administrative services as needed.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Public Safety Dispatch
Personnel Services 1,562,803$ 1,682,134$ 2,017,947$ 2,037,734$
Contractual Services 129,673 119,841 132,488 133,802
Supplies & Materials 12,725 15,735 11,925 2,725
Maintenance & Repairs 11,722 7,303 186,676 204,796
Capital Outlay - - - 9,995
Total Public Safety Dispatch 1,716,923$ 1,825,013$ 2,349,036$ 2,389,052$
Deputy City
Manager
Public Safety
Dispatch Director
(1)
Emergency
Communications
Supervisor (2)
Emergency
Communications
Specialist (14)
98 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Public Safety Dispatch personnel have participated in over 2,000 hours of in-person and virtual
training, maintaining certification compliance and supporting operational readiness.
• Successfully onboarded and trained additional Emergency Communications Specialists, improving
staffing stability and team capacity.
• Expanded and maintained SOPs within a cloud-based policy management system, improving
accessibility, transparency, and operational consistency.
• Implemented initiatives to improve employee retention through enhanced workplace culture,
communication, and professional development opportunities.
Goals
• Develop and implement a formal quality assurance program to evaluate call-taking and dispatch
performance, ensuring consistency, accountability, and adherence to established standards.
• Expand use of the data analytics and reporting tools to support performance monitoring, identify
trends, and guide operational and staffing decisions.
• Continue to enhance the Emergency Communications Specialist training program through the
development of advanced and recurring training modules targeting identified performance gaps.
• Strengthen employee retention strategies by expanding professional development opportunities,
recognition programs, and workplace wellness initiatives.
• Evaluate current workflows and call volume trends to identify opportunities for operational
efficiency and improve resource allocation.
These accomplishments and goals are in keeping with the following goals of the City’s Trained,
Committed, and Valued Workforce strategic initiative:
• Employees are valued and recognized for the role they play in providing services to the community.
• A learning environment that supports certifications, training, and career and leadership
development.
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Public Safety Dispatch
Emergency Communications Director 1 1 1 1
Emergency Communications Supervisor 2 2 1 1
Emergency Comm. Training Supervisor - - 1 1
Emergency Communications Specialist 14 14 14 14
Total Public Safety Dispatch 17 17 17 17
2026-2027 Budget | City of The Colony, Texas 99
Performance Measures
Objective Measure
Ensure 911 calls are
promptly answered
Percent of 911 calls
answered within 10 seconds
(NENA standard)
89% 90% 92%
Ensure excellence in
medical call handling
EMD compliance level of
Complaint or higher on
medical calls.
78% 75% 80%
Foster a positive work
environment that supports
employee retention
Employee retention rate 81% 93% 95%
Actual
2024-2025
Target
2025-2026
Target
2026-2027
100 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 101
Non-Departmental
The non-departmental category includes expenditures that cannot be directly attributed to a specific
department or division.
The Incentive, Grants & Subsidies line item consists entirely of disbursements from the City’s Tax
Increment Reinvestment Zone (TIRZ) Number 1.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Non-Departmental
Personnel Services 14,920$ 98,444$ -$ -$
Utilities 2,704,372 2,637,596 2,974,334 2,974,350
Contractual Services 3,548,364 4,376,835 3,440,099 4,170,676
Supplies & Materials 91,306 151,063 183,720 183,721
Maintenance & Repairs 357,922 289,369 324,000 324,000
Capital Outlay 209,487 478,481 - -
Incentives, Grants & Subsidies 9,139,422 33,167,818 17,996,111 13,357,253
Debt Service 337,109 1,231,339 - -
Contingency 121,747 14,580 500,000 500,000
Total Non-Departmental 16,524,647$ 42,445,524$ 25,418,265$ 21,510,000$
102 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 103
Parks Fund
The Parks Fund accounts for the following six (6) divisions of the Parks and Recreation Department:
• Administration
• Aquatics Park
• Athletics
• Maintenance
• Recreation
• Senior Center
The Parks Fund obtains most of its resources from an operating transfer from the General Fund. Other
sources of revenue include recreation and athletic program revenue, swimming fees, and Senior Center
program revenues. In addition, there are transfers in from the Community Development Corporation (CDC)
for personnel as well as for maintenance on Five-Star Park.
104 2026-2027 Budget | City of The Colony, Texas
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 2,327,698$ 2,650,133$ 2,620,439$ 1,700,000$
REVENUE
Charges for Services
Parks & Recreation 250 - 250 250
Aquatic Park 391,474 409,747 406,200 422,600
Senior Center 54,895 125,440 120,700 106,450
Athletics 251,237 238,147 249,100 215,200
Recreation 354,220 345,086 352,900 328,300
Total Charges for Services 1,052,076 1,118,419 1,129,150 1,072,800
Other Revenue
Interest Earnings 427,019 310,675 250,000 250,000
Auction Proceeds 5,498 - - -
Lease Revenue 272,914 353,962 225,000 328,600
Retiree Medical Reimbursement 22,101 9,979 - -
Miscellaneous 136,349 2,876 - -
Total Other Revenue 863,881 677,492 475,000 578,600
TOTAL REVENUE 1,915,957 1,795,911 1,604,150 1,651,400
TRANSFERS IN
from General Fund 2,810,000 2,510,000 2,306,597 2,000,000
from CDC Fund 134,845 850,000 900,000 1,100,000
from CDC Fund - Five Star Maintenance 165,000 - - -
from Lake Parks Fund 50,000 50,000 75,000 75,000
TOTAL TRANSFERS IN 3,159,845 3,410,000 3,281,597 3,175,000
REVENUE AND TRANSFERS IN 5,075,802$ 5,205,911$ 4,885,747$ 4,826,400$
2026-2027 Budget | City of The Colony, Texas 105
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
EXPENDITURES
Administration 3,307,800$ 3,603,198$ 3,994,468$ 1,878,360$
Aquatics Park 535,128 582,431 621,904 589,002
Athletics 81,646 79,609 95,202 245,657
Maintenance 399,200 549,367 562,597 1,962,501
Recreation 155,666 147,324 187,500 559,562
Senior Center 273,927 273,676 388,362 348,322
TOTAL EXPENDITURES 4,753,367 5,235,605 5,850,033 5,583,404
EXPENDITURES AND TRANSFERS OUT 4,753,367 5,235,605 5,850,033 5,583,404
EXCESS / (DEFICIENCY)322,435 (29,694) (964,286) (757,004)
ENDING FUND BALANCE 2,650,133$ 2,620,439$ 1,656,153$ 942,996$
Working Days in Fund Balance 203 183 103 62
106 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 107
Administration
The Administration Division of the Parks and Recreation Department provides leadership to the department
through policy direction and implementation.
Overview
• Managing the Aquatics Park, Athletics, Community Center, Maintenance, and Recreation Divisions.
• Administering the Parks, Lake Parks, and Special Events Funds.
Employee Count by Position
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Administration
Personnel Services 2,105,423$ 2,448,826$ 2,865,690$ 745,077$
Contractual Services 77,222 (10,300) 54,080 58,080
Supplies & Materials 39,584 21,466 20,900 9,357
Maintenance & Repairs 71,173 40,179 39,400 51,448
Capital Outlay - 88,628 - -
Overhead 1,014,398 1,014,398 1,014,398 1,014,398
Total Administration 3,307,800$ 3,603,198$ 3,994,468$ 1,878,360$
Deputy City
Manager
Community
Services
Director (1)
Recreation
Manager (1)
Construction
Project
Manager (1)
PT Reservation
Specialist (1)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Adminstration
Community Services Director 1 1 1 1
Recreation Manager 1 1 1 1
Construction Project Manager - - 1 1
Park Development Manager - 1 - -
PT Reservation Specialist - - 1 1
PT Facility Rental Assistant - 1 - -
Total Adminstration 2 4 4 4
108 2026-2027 Budget | City of The Colony, Texas
*The Project Manager position reports to the Engineering Department, and therefore, is included in the
Engineering’s Department’s organization chart and Employee Count by Position table. Funding for the
Project Manager position, however, is split between the Engineering Department and the Administration
Division of the Parks and Recreation Department.
Accomplishments
• Successfully managed all Divisions of the Parks and Recreation Department.
Goals
• Successfully manage all Divisions of the Parks and Recreation Department.
These accomplishments and goals contribute to ensuring that city parks keep pace with the needs of a
growing community, a goal of the City’s Quality Community Amenities strategic initiative.
Performance Measures
Objective Measure
Increase rental revenues
10%Rental Revenue $122K $196K $148K
Actual
2024-2025
Target
2025-2026
Target
2026-2027
2026-2027 Budget | City of The Colony, Texas 109
Aquatics Park
The Aquatic Park Division of the Parks and Recreation Department provides welcoming public aquatics
facilities managed in a fiscally responsible manner with a focus on educating all ages in the lifelong skills of
water safety. The Aquatic Park facilities consist of one indoor competitive training pool, one outdoor
leisure lagoon, one outdoor shaded little tike pool, and a children's splash park.
Overview
• Providing a safe and exciting water recreation environment
• Providing diverse activities including leisure swimming, adult exercise classes, competitive
swimming teams, lifeguard training, and special events
• Providing water safety programs for all ages
• Providing job opportunities and training for local teens and adults
• Providing volunteer opportunities for local youth
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Aquatics Park
Personnel Services 283,362$ 325,914$ 362,104$ 349,917$
Contractual Services 201,027 199,667 208,310 190,240
Supplies & Materials 33,592 35,479 35,440 33,045
Maintenance & Repairs 17,148 21,371 16,050 15,800
Total Aquatics Park 535,128$ 582,431$ 621,904$ 589,002$
Community
Services
Director
Aquatics
Manager (1)
Aquatics
Specialist (1)
PT Aquatics
Technician (1)PT Lifeguard (1)
110 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Increased recruitment levels for Lifeguards and Swim Instructors
• Improved Swim Lesson program to focus more on daily water safety topics
• Increased adaptive swim lesson enrollment by 20%
• Improved training program for our Swim Instructors
• Increased department revenue by 20%
• Increased our swim lesson registration by 25%
• New Program which offers swim lessons to students whose first language is Korean
• Multiple upgrades to facility including; Completed new chemical storage area, began design plans
to upgrade Splash Zone
• Improved Volunteer Program
Goals
• Increase swim lesson registration by 25%
• Provide high quality swim programs and water safety for satisfied guests of all ages and needs
• Increase department revenue by 20%
• Begin design for new front office
• Replace Indoor Deck
• New Program which offers American Red Cross Babysitters Training
• Increase enrollment for Volunteer Program by 30%
• New Program which offers American Red Cross Junior Lifeguard training & certification
• Add Aqua Aerobic and lap swim evening times
These accomplishments and goals contribute to ensuring that city parks keep pace with the needs of a
growing community, a goal of the City’s Quality Community Amenities strategic initiative.
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Aquatics Park
Aquatics Manager 1 1 1 1
Aquatics Specialist 1 1 1 1
Maintenance Worker 1 - - -
PT Aquatics Technician - 1 1 1
PT Lifeguard 1 1 1 1
Total Aquatics Park 4 4 4 4
2026-2027 Budget | City of The Colony, Texas 111
Performance Measures
Objective Measure
Maintain or increase
quantity of park visitors
Park visitor data collected
from Amelia 33,487 35,000 37,000
Improve our swim lesson program
and gain feedback from the
community
Maintain an above average rating on
swim lesson evaluations completed
by patrons
Yes Yes Yes
Provide a safe
environment for our
patrons
Number of incidents and
rescues recorded per year
6 incidents /
2 rescues
5 / incidents
1 rescue
5 / incidents
1 rescue
Actual
2024-2025
Target
2025-2026
Target
2026-2027
112 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 113
Athletics
The Athletics Division of the Parks and Recreation Department manages, schedules, and maintains public
athletic facilities (fields, courts, gyms) and provides organized youth and adult sports programs.
Overview
• Offering diverse sports leagues and programs for all ages.
• Fostering community engagement and physical well-being.
Employee Count by Position
Accomplishments
• Hosted over 1,700 participants in youth and adult athletic leagues.
• Contracted with new multi-sport instructor to offer new programming for the summer.
Goals
• Provide high-quality athletic programs for youth and adults that cover a broad range of interests.
These accomplishments and goals contribute to ensuring that city parks keep pace with the needs of a
growing community, a goal of the City’s Quality Community Amenities strategic initiative.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Athletics
Personnel Services -$ -$ -$ 165,733$
Contractual Services 53,645 52,782 65,802 60,324
Supplies & Materials 28,002 26,828 29,400 19,600
Total Athletics 81,646$ 79,609$ 95,202$ 245,657$
Recreation
Manager
Athletics
Supervisor (1)
Athletics
Specialist (1)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Athletics
Athletics Supervisor 1 1 1 1
Athletics Specialist 1 1 1 1
Total Athletics 2 2 2 2
114 2026-2027 Budget | City of The Colony, Texas
Performance Measures
Objective Measure
Increase participant
registrations 10% for
Athletic programs
Number of yearly
participants 1,718 1,890 2,242
Target
2025-2026
Target
2026-2027
Actual
2024-2025
2026-2027 Budget | City of The Colony, Texas 115
Maintenance
The Maintenance Division of the Parks and Recreation Department ensures the safety, cleanliness, and
functionality of public outdoor spaces and facilities.
Overview
Manage and preserve natural areas for relaxation, leisure activities and community gatherings, promoting a
healthy lifestyle and environmental stewardship.
• Landscaping and Grounds: Mowing, pruning trees and shrubs, applying fertilizer and pesticides,
and maintaining irrigation systems.
• Facility Upkeep: Maintaining playgrounds, picnic pavilions, benches, athletic fields, and aquatic
facilities.
• Janitorial Services: Cleaning restrooms, picking up litter, emptying trash cans, and maintaining
clean walkways.
• Infrastructure Maintenance: Repairing or replacing park amenities and maintaining trails,
medians, and sometimes landscaped areas around city buildings.
• Safety Inspections: Regularly inspecting playgrounds and equipment for hazards, ensuring
compliance with safety regulations.
• Event Support: Setting up and dismantling equipment for festivals and public events.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Maintenance
Personnel Services -$ -$ -$ 1,475,630$
Contractual Services 311,674 450,749 414,502 347,349
Supplies & Materials 43,517 44,779 48,095 47,931
Maintenance & Repairs 44,009 53,839 100,000 91,591
Total Maintenance 399,200$ 549,367$ 562,597$ 1,962,501$
116 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Completed over 5,000 park maintenance work orders via City Works.
Goals
• Provide a safe and aesthetically pleasing environment for parks and trail users through creative
construction and maintenance
These accomplishments and goals contribute to ensuring that city parks keep pace with the needs of a
growing community, a goal of the City’s Quality Community Amenities strategic initiative.
Community
Services
Director
Parks Manager
(1)
Parks Supervisor
(1)
Parks Crew
Leader (1)
Parks
Maintenace
Worker (2)
Athletics
Facilities Crew
Leader (1)
Parks
Maintenance
Worker (2)
Project
Specialist (1)
Greenscapes
Supervisor (1)
Mowing Crew
Leader (1)
Parks
Maintenance
Worker (2)
Landscape Crew
Leader (1)
Parks
Maintenance
Worker (2)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Maintenance
Parks Manager 1 1 1 1
Parks Supervisor - 1 - 1
Project Specialist - - 1 1
Greenscapes Supervisor 2 1 2 1
Athletics Facilities Crew Leader - 1 1 1
Parks Crew Leader 1 1 1 1
Mowing Crew Leader 1 1 1 1
Landscape Crew Leader 1 1 1 1
Trails / Playground Specialist 1 - 1 -
Irrigation Specialist 2 - 2 -
Parks Maintenance Worker 6 9 5 8
Total Maintenance 15 16 16 16
2026-2027 Budget | City of The Colony, Texas 117
Performance Measures
Objective Measure
Increase accurate
percentage of work hours
submitted vs time worked
percentage of work hours
submitted vs time worked 87% 90% 95%
Target
2025-2026
Target
2026-2027
Actual
2024-2025
118 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 119
Recreation
The Recreation Division of the Parks and Recreation Department organizes, promotes, and manages leisure
services, community activities, and specialized programs.
Overview
• Providing enriching activities and classes tailored to different age groups and interests, promoting
lifelong learning and social connections.
• Maintain and enhance accessible and enjoyable play spaces for the community, encouraging
active play.
Employee Count by Position
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Recreation
Personnel Services -$ -$ -$ 392,662$
Contractual Services 138,612 125,252 163,500 135,675
Supplies & Materials 13,499 11,737 11,500 20,925
Maintenance & Repairs 3,555 10,335 12,500 10,300
Total Recreation 155,666$ 147,324$ 187,500$ 559,562$
Recreation
Manager
Recreation
Administrative
Manager (1)
Recreation
Specialist (2)
Recreation
Coordinator (1)
PT Recreation
Leader (2)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Recreation
Recreation Administrative Manager 1 1 1 1
Recreation Specialist 2 2 2 2
Recreation Coordinator 1 1 1 1
PT Recreation Leader 2 2 2 2
Total Recreation 6 6 6 6
120 2026-2027 Budget | City of The Colony, Texas
Accomplishments
• Surpassed revenue projections for Recreation programming.
Goals
• Ensure the availability of a wide range of leisure and recreational opportunities for our citizens that
improve the quality of life in our community.
• Plan and promote a diverse offering of recreational activities and programs that utilize various
facilities and amenities in the community.
• Provide, promote, and schedule affordable, high-quality events, programs, tournaments and other
entertainment options desired by the community and the north Texas region.
These accomplishments and goals contribute to ensuring that city parks keep pace with the needs of a
growing community, a goal of the City’s Quality Community Amenities strategic initiative.
Performance Measures
Objective Measure
Increase annual
memberships by 10% for
Recreation Center
Number of memberships 1,261 1,387 1,526
Increase participant
registrations by 10% for
Recreation programs
Number of yearly
participants 1,914 2,105 2,316
Target
2025-2026
Target
2026-2027
Actual
2024-2025
2026-2027 Budget | City of The Colony, Texas 121
Senior Center
The Senior Center Division of the Parks and Recreation Department provides a variety of safe, modern and
affordable facilities and activities to meet the diverse and growing needs of our community to enhance the
quality of life for all citizens of The Colony.
Overview
• Providing a safe, active, and low-cost membership facility for senior citizens
• Providing space and resources for open recreation opportunities for senior citizens
• Providing a variety of organized, instructor-led programs, classes and activities for senior citizens
• Planning and organizing a variety of special events, and resource opportunities for senior citizens
Employee Count by Position
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Senior Center
Personnel Services 252,438$ 250,163$ 350,032$ 307,151$
Contractual Services 5,173 3,606 1,200 11,450
Supplies & Materials 16,308 20,030 34,830 29,521
Maintenance & Repairs 7 (124) 2,300 200
Total Senior Center 273,927$ 273,676$ 388,362$ 348,322$
Community
Services
Director
Senior Center
Supervisor (1)
PT Program
Specialist (2)
PT Recreation
Leader (4)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Community Center
Senior Center Supervisor 1 1 1 1
PT Program Specialist - 1 2 2
PT Recreation Leader 3 3 4 4
PT Programs Leader 2 2 - -
Total Community Center 6 7 7 7
122 2026-2027 Budget | City of The Colony, Texas
Accomplishments
• Implemented new Senior Center Special Events, including a Halloween Party, a Deck the Halls
event, a Harvest Moon Gala, a Silver Bells Soiree, and a Denim & Diamonds BBQ Social
• Received a grant from the National Recreation & Park Association (NRPA) to offer a new fitness
class called, “Fit & Strong”
• Continued to expand facility rental options within the Community/Senior Center to include the
Banquet Hall, Multi-Purpose Room, etc.
• Continued to provide high quality programs to meet the needs of our senior citizens while offering
expanded activities, including Spanish, Chess, Cardio Drumming, Birding 101, Beekeeping, etc.
• Averaged 3,734 senior visits per month, which is roughly a 53.3% increase from the previous year,
where the center averaged 2,437 visits per month
Goals
• Provide a variety of high-quality programs, events, and expanding activities to meet the needs of
senior citizens in a safe manner, utilizing a nominal program fee structure to offset
program/operational costs while generating revenue
• Strive to increase the senior member experience at the Community/Senior Center while increasing
the number of membership visits per month
• Work to maintain a high level of satisfaction among senior citizen patrons
• Work closely with outside senior agencies to help provide a comprehensive array of programs,
activities, and seminars to meet the needs of seniors
• Transition Community/Senior Center group exercise programming from staff/volunteer-led to
contracted instructors in order to enhance program quality and consistency while increasing overall
senior participation
These accomplishments and goals are in keeping with the City’s Safe and Desirable Community with
Engaged Residents and Businesses strategic initiative.
2026-2027 Budget | City of The Colony, Texas 123
Performance Measures
Objective Measure
Provide a low cost
recreation facility for
senior citizens
Membership rates compared
to surrounding cities
In the lower
50%
In the lower
50%
In the lower
50%
Monitor member
satisfaction
Number of completed
facility surveys collected >75 >75 >100
Increase facility visitation
by offering programs that
members want
Number of facility check ins 23,000 44,819 38,000*
Offset center operational
expenses with facility
rental fees
facility rental fees $20,000 $50,000 $35,000*
Offset senior group exercise
programming, senior events, and
senior programs with smaller
program fees
Program revenue generated from
group exercise classes, events,
and programs
$3,000 $7,000 $10,000
*accounts for anticipated building closure during construction
Actual
2024-2025
Target
2025-2026
Target
2026-2027
124 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 125
Utility Fund
The Utility Fund accounts for all costs in providing water and wastewater services to residential and
commercial utility customers. All activities necessary to provide such services are accounted for in this
fund including administration, operations, maintenance, financing, customer billing, account collection
and related debt service. The operations of the Utility Fund are financed and operated in a manner similar
to private business enterprises where expenses (including depreciation) of providing services are recovered
primarily through user charges.
Departments / Divisions within the Utility Fund include:
• Water Production
• Water Distribution
• Wastewater
• Stormwater
• Stormwater Engineering
• Streets
• Environmental
• Utility Administration
126 2026-2027 Budget | City of The Colony, Texas
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 12,130,810$ 12,392,582$ 14,501,942$ 10,622,782$
REVENUE
Water Service 17,685,449 17,856,642 18,500,000 17,500,000
Wastewater Service 9,294,773 9,731,892 9,500,000 9,500,000
Solid Waste / Recycling 1,013,119 1,019,183 936,000 1,056,000
Penalties 577,650 580,795 500,000 500,000
Interest Earnings 1,152,181 1,876,621 1,500,000 1,250,000
Tap Connection Fees 231,977 78,650 100,000 75,000
Backflow Inspections 41,257 42,486 30,000 30,000
Other Revenue 60,067 69,489 55,000 54,000
TOTAL REVENUE 30,056,474 31,255,760 31,121,000 29,965,000
TRANSFERS IN
from Stormwater Fund 100,000 100,000 250,000 -
TOTAL TRANSFERS IN 100,000 100,000 250,000 -
REVENUE AND TRANSFERS IN 30,156,474 31,355,760 31,371,000 29,965,000
EXPENDITURES
Water Production 6,137,032 5,466,006 7,175,384 6,561,858
Water Distribution 1,445,994 1,487,517 2,045,254 1,785,385
Wastewater 2,617,760 2,404,452 2,679,008 2,321,483
Stormwater 142,893 178,477 660,181 -
Stormwater Engineering 32,860 3,403 58,500 -
Streets 3,579,858 3,575,671 4,575,126 3,585,510
Environmental 126,482 105,382 201,214 193,322
Utility Customer Service 1,917,886 2,005,251 2,206,862 2,173,286
Non-Departmental 5,343,936 5,470,241 5,648,630 5,537,284
TOTAL EXPENDITURES 21,344,702$ 20,696,400$ 25,250,160$ 22,158,128$
2026-2027 Budget | City of The Colony, Texas 127
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
TRANSFERS OUT
to Utility Debt Service Fund 8,550,000$ 8,550,000$ 10,000,000$ 5,000,000$
TOTAL TRANSFERS OUT 8,550,000 8,550,000 10,000,000 5,000,000
EXPENDITURES AND TRANSFERS OUT 29,894,702 29,246,400 35,250,160 27,158,128
EXCESS / (DEFICIENCY)261,772 2,109,360 (3,879,160) 2,806,872
ENDING FUND BALANCE 12,392,582$ 14,501,942$ 10,622,782$ 13,429,654$
Working Days in Fund Balance 151 181 110 180
128 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 129
Water Production
The Water Production Division provides an adequate supply of potable water for personal use, sanitation,
recreation, and fire protection uses for the citizens and visitors/guests of The Colony.
Overview
• Distributing potable water supply through pumping and treatment operations in compliance with
TCEQ and EPA standards to maintain the rating of a Superior Public Water System.
• Performing regular daily, monthly, quarterly and annual water system sampling in accordance with
TCEQ and EPA regulatory standards.
• Maintaining all facilities and equipment in water supply system.
• Managing records and documentation of all lab results, water supplied, and chemical treatment for
monthly and annual reports submitted to customers, state and federal regulatory agencies.
• Maintaining manned coverage 24 hours a day / 7 days a week.
• Providing timely response to all customer service calls including after-hours and city holidays.
Employee Count by Position
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Water Production
Personnel Services 876,471$ 928,545$ 1,116,349$ 1,122,269$
Contractual Services 327,468 241,154 799,785 613,573
Supplies & Materials 4,595,497 4,091,208 5,020,952 4,585,602
Maintenance & Repairs 337,596 205,098 238,298 240,414
Total Water Production 6,137,032$ 5,466,006$ 7,175,384$ 6,561,858$
Director of
Public Works
Manager (1)
Lead Operator
(2)Operator (7)
Water Quality
Monitoring
Technician (1)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Water Production
Manager 1 1 1 1
Lead Operator 2 2 2 2
Water Quality Monitoring Technician 1 1 1 1
Operator 7 7 7 7
Total Water Production 11 11 11 11
130 2026-2027 Budget | City of The Colony, Texas
Accomplishments
• Developed and deliver 2025 Water quality reports to customers.
• Reconditioned and replaced various water pumping assets, to ensure adequate water supply.
• Prepared and Submitted, Water Audit, Water Loss and Water Conservation Survey for 2025 to the
Texas Water Development Board. Updated SCADA system hardware, software and communication
system.
• Completed the replacement of left side Motor Control Center (MCC) at OCPS.
• Completed the installation of new VFD Pump replacing the smaller pump 1 at OCPS
• Inspected well # 3 and replaced pump, piping and shaft.
• Connected 3 additional water facilities to the city network security and communications.
• Purchased new generator equipment for backup power to well # 4.
• Purchased new pump to replace existing pump # 3 at Office Creek Pump Station.
• Purchased new Motor Control Center (MCC) to replace existing right side MCC.
• Replaced Truck 6122 with new cargo van used for flushing deadened mains water quality
maintenance in the distribution system.
• Replaced Aerator inlet PVC water distribution conduits in three Aerators used for water treatment.
• Purchased and installed new Disinfection Equipment at well # 4.
Goals
• Continue working to prolong the longevity and operating efficiency of the City's water system assets
by:
o Maintaining the SCADA systems that monitor and operate the City’s water facilities. With
the utilization of technology, we can implement favorable planning and maintenance
strategies to improve functionality and reliability.
o Inspecting and providing preventative maintenance to all water storage and pumping
assets. Replace unrepairable or outdated inefficient equipment.
• Continue monitoring water treatment and pumping facilities 24/7, ensuring systems functioning are
producing quality potable water that meets TCEQ standards. Maintain valuable utility assets to
meet water demands.
• Install new generator equipment for backup power to well # 4.
• Install new Motor Control Center (MCC) to replace existing right side MCC.
These accomplishments and goals are in keeping with sustaining and maintaining a regulatory compliant
water supply for all residential and commercial customers, a goal of the City’s Develop and Maintain our
Infrastructure strategic initiative.
2026-2027 Budget | City of The Colony, Texas 131
Performance Measures
Objective Measure
Maintain highest water
quality standards
Gallons of groundwater
produced (in million)463.6 423.5 423.5
Maintain highest water
quality standards
Gallons of water purchased
(in million)1,879 Meet
Demand
Meet
Demand
Maintain highest water
quality standards Water quality complaints 18 8 0
Maintain highest water
quality standards
Point flushed in distribution
system 1,428 1,428 1,428
Maintain highest water
quality standards
Total coliform (TC) samples
collected 612 612 612
Maintain highest water
quality standards
Average daily disinfectant level
mg/L 2.91 2.50 2.50
Actual
2024-2025
Target
2025-2026
Target
2026-2027
132 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 133
Water Distribution
The Water Distribution Division is responsible for providing a safe, potable water supply for personal use,
sanitation, recreation and safety purposes for the citizens of the City. Functions of the Water Distribution
Division include maintenance of water and sewer lines, water meter readings, and customer field service
calls.
Overview
• Infrastructure Maintenance & Repairs: Repairing water main breaks and service line leaks and
maintaining fire hydrants and valves.
• Water Quality Assurance: Monitoring water quality within the distribution system to ensure it
meets state and federal safety standards (e.g., EPA and TCEQ).
• Meter Reading & Customer Service: Installing, maintaining, and reading water meters for billing
purposes and handling customer service requests regarding water consumption.
• System Operations: Managing water pressure, operating pumping stations, and monitoring storage
tanks (elevated water towers) to meet demand.
• Regulatory Compliance: Maintaining records and reporting on water loss and system performance
to meet state mandates.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Water Distribution
Personnel Services 1,276,699$ 1,301,753$ 1,508,652$ 1,527,641$
Contractual Services 27,735 7,282 187,100 47,717
Supplies & Materials 136,754 170,892 312,151 202,394
Maintenance & Repairs 4,807 6,841 37,350 7,633
Capital Outlay - 750 - -
Total Water Distribution 1,445,994$ 1,487,517$ 2,045,254$ 1,785,385$
Assistant City
Manager
Director of
Public Works
(1)
Manager (1)
Foreman (1)Lead Operator
(3)
Heavy
Equipment
Operator (2)
Operator (6)
134 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• 25 Hydrant Repairs
• Repaired 22 Main Breaks
• 42 Service Repairs
• 13 Meter Repairs
• 1 Hydrant replaces
• 25 Sewer Lateral Repairs
• 1,511 Utility Line Locates
• 8 Sewer manhole repairs.
• 105 Check for leaks
• 13 Sewer Cleanouts Repaired
• 7 Valve Replaced
• 754 Valves Turned for Maintenance
Goals
• Make repairs on water and sewer lines as soon as possible without interrupting service.
• A water line replacement program to be put into place by itself without other utilities.
• Continue with sewer main and manhole lining.
• Continue with estimated 250 flush valve replacement, program.
• Sanitary sewer replacement program for the trunk lines.
• Continue with water valve maintenance program.
• Replacing or repairing malfunctioning valves discovered with the valve maintenance program.
These accomplishments and goals are in keeping with sustaining and maintaining a regulatory compliant
water supply for all residential and commercial customers, a goal of the City’s Develop and Maintain our
Infrastructure strategic initiative.
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Water Distribution
Director of Public Works 1 1 1 1
Manager 1 1 1 1
Foreman 1 1 1 1
Lead Operator 3 3 3 3
Heavy Equipment Operator 2 1 2 2
Operator 6 7 6 6
Total Water Distribution 14 14 14 14
2026-2027 Budget | City of The Colony, Texas 135
Performance Measures
Objective Measure
Improve and expand City
distribution and
t ransmission system
number of work orders
completed 1,017 1,010 1,000
Improve and expand City
distribution and
t ransmission system
number of active installed
meters 14,693 14,683 15,582
Improve and expand City
distribution and
t ransmission system
Number of water main
breaks / repairs 25 20 15
Actual
2024-2025
Target
2025-2026
Target
2026-2027
136 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 137
Wastewater
The Wastewater Division provides safe, affordable, high-quality wastewater treatment and quality control
services in a socially, ethically and environmentally responsible manner to protect the health, well-being,
quality of life of our customers and the public at large.
Overview
• Maintaining TCEQ compliance.
• Taking additional measures to reduce odor complaints.
• Improving the quality of the effluent entering the plant to reduces treatment cost.
• Continue efforts to improve employee safety.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Wastewater
Personnel Services 1,247,967$ 1,327,803$ 1,437,615$ 1,169,942$
Contractual Services 639,932 537,385 481,815 501,639
Supplies & Materials 595,583 363,441 492,963 490,632
Maintenance & Repairs 134,278 175,823 266,616 159,270
Total Wastewater 2,617,760$ 2,404,452$ 2,679,008$ 2,321,483$
Director of
Public Works
Manager (1)
Sanitarian (1)Lead Operator
(2)
Heavy
Equipment
Operator (2)
Operator (5)
138 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Added 2 new sludge hauling trailers, and 6 more cans.
• Purchased New Maintainer Truck.
• Operated the WWTP and maintained permit limits as we continue to resolve ongoing issues from an
aging plant.
• Maintained quality operations of all Lift Stations and main WWTP due to aging infrastructure,
weather events, and increased flows.
Goals
• Continue to train the new Water Quality Tech to keep up with I&I along with all Industrial Pre-
Treatment activities.
• Complete design and begin building for next WWTP expansion.
• Continue to plan for any future expansions with the growth of the City.
• Plan for future EPA and TCEQ regulatory compliance issues.
• Continue to grow and learn while expanding employee knowledge to build a good team.
These accomplishments and goals are in keeping with planning and maintaining infrastructure that
supports the future needs of the City, a goal of the City’s Develop and Maintain our Infrastructure
strategic initiative.
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Wastewater
Manager 1 1 1 1
Lead Operator 2 2 2 2
Heavy Equipment Operator 2 2 2 2
Operator 8 8 8 5
Sanitarian 1 1 1 1
Total Wastewater 14 14 14 11
2026-2027 Budget | City of The Colony, Texas 139
Performance Measures
Objective Measure
Improve WWTP treatment
process to meet future
demand and consumption.
Wastewater transmission
(per million gallons)1,379 1,500 1,750
Improve WWTP treatment
process to meet future
demand and consumption.
Lift stations in service 14 14 14
Improve WWTP treatment
process to meet future
demand and consumption.
Average time to resolve
complaints 24 hours 24 hours 24 hours
Actual
2024-2025
Target
2025-2026
Target
2026-2027
140 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 141
Stormwater
Beginning in the budget year, all stormwater expenditures have been consolidated within the Stormwater
Fund.
Employee Count by Position
Stormwater Engineering
Beginning in the budget year, all stormwater expenditures have been consolidated within the Stormwater
Fund.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Stormwater
Personnel Services 100,346$ 131,824$ 172,368$ -$
Contractual Services 11,907 18,968 271,500 -
Supplies & Materials - - 51,313 -
Maintenance & Repairs 30,640 27,685 165,000 -
Total Stormwater 142,893$ 178,477$ 660,181$ -$
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Stormwater
Operator 2 2 2 -
Total Stormwater 2 2 2 -
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Stormwater Engineering
Contractual Services 29,457$ -$ 55,100$ -$
Maintenance & Repairs 3,403 3,403 3,400 -
Total Stormwater Engineering 32,860$ 3,403$ 58,500$ -$
142 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 143
Streets
The Streets Division maintains public roadways, alleys, sidewalks, storm drainage ways, traffic signage and
associated infrastructure to ensure safe transportation, drainage, and mobility.
Overview
• Street Maintenance and Repair: Patching potholes, crack sealing, and resurfacing asphalt or
concrete streets.
• Traffic Safety and Signage: Installing, repairing, and replacing traffic signs (e.g., stop signs) and
painting pavement markings like crosswalks and lane lines.
• Drainage System Care: Cleaning and maintaining storm sewers, curbs, gutters, and drainage
ditches to prevent flooding.
• Street Sweeping: Removing debris, leaves, and litter from streets and gutters to improve safety and
water quality.
• Right-of-Way Maintenance: Trimming trees, clearing brush, and maintaining vegetation within city-
owned rights-of-way.
• Emergency Response: Responding to requests and concerns from residents received by phone,
email or website inquiry regarding road hazards, removing debris after storms, and clearing roads
during winter weather.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Streets
Personnel Services 2,470,857$ 2,707,451$ 3,040,258$ 2,732,856$
Contractual Services 70,299 84,824 108,761 263,834
Supplies & Materials 59,555 57,579 139,385 124,516
Maintenance & Repairs 979,147 725,817 1,286,722 464,304
Total Streets 3,579,858$ 3,575,671$ 4,575,126$ 3,585,510$
Director of Public
Works
Manager (1)
Assistant Manager
/ Project Manager
(1)
Lead Operator (4)Operator (5)
Foreman (2)
Heavy Equipment
Operator (4)Operator (5)
Safety and
Training Manager
(1)
Sign Shop Crew
Leader (1)
Sign Technician (2)
Executive
Administrative
Assistant (1)
144 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• 221 service requests closed.
• 247 work orders completed.
• 49 utility cuts were completed.
Goals
• Emphasize the maintenance and repair of streets, alleys, and sidewalks within the City.
• Support the City's Water and Wastewater Utilities department by making timely surface repairs for
underground utility excavations.
• Support safe and efficient traffic flow along City streets and school zones.
• Eliminate potential surface hazards and sub grade erosion by patching or removal and replacement
of pavement.
• Clear the City's drainage channels and drainage systems to provide unrestricted flow.
• Repair and minimize soil erosion within unimproved drainage ways.
• Implement Best Management Practices to support the Texas Commission for Environmental
Quality Municipal Storm Sewer System storm water permit.
• Provide direction for all Streets and Drainage/Utilities Department activities to ensure that
resources are utilized in an efficient manner to deliver quality services to the residents and visitors
of The Colony.
• Conduct thorough reviews of all Department activities and establish efficient production goals,
whenever possible.
• Evaluate alternative service delivery approaches and systems to improve the efficiency of allocated
resources.
• Support Engineering and Utilities departments to improve City project service delivery.
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Streets
Manager 1 1 1 1
Assistant Manager / Project Manager 1 1 1 1
Foreman 2 2 2 2
Safety and Training Manager 1 1 1 1
Heavy Equipment Operator 5 5 5 4
Lead Operator 5 5 5 4
Operator 11 11 12 10
Customer Service Representative 1 1 - -
Executive Administrative Assistant 1 1 1 1
Sign Shop Crew Leader 1 1 1 1
Sign Technician 2 2 2 2
Total Streets 31 31 31 27
2026-2027 Budget | City of The Colony, Texas 145
These accomplishments and goals are in keeping with planning and maintaining infrastructure that
supports the future needs of the City, a goal of the City’s Develop and Maintain our Infrastructure
strategic initiative.
Performance Measures
Objective Measure
Sq. Ft. of streets repaired or
replaced in-house 31,674 35,000 26,036
Sq. Ft. of streets repaired or
replaced by subcontractor 225,076 275,000 1,245,827
Sq. Ft. of alleys repaired or
replaced in-house 35,298 40,000 36,134
Sq. Ft. of alleys repaired or
replaced by subcontractor 1,109,530 1,500,000 1,810,142
Sq. Ft. of sidewalks repaired
or replaced in-house 17,279 18,000 12,366
Sq. Ft. of sidewalks repaired
or replaced by subcontractor 28,728 75,000 29,725
Maintain quality street
signs
Number of damaged/faded
streets signs replaced 546 546 950
Actual
2024-2025
Target
2025-2026
Target
2026-2027
Provide and maintain the
highest quality of alleys
w ithin the scope of the
budget
Provide safe sidewalks for
citizens and pedestrians
146 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 147
Environmental
The Environmental Division provides refuse, recycling, and other environmental services to residents and
businesses
Overview
• Maintaining the solid waste contract.
• Coordinating educational efforts for proper recycling procedures for residential homes.
• Coordinating the annual Spring and Fall City Wide Cleanups with Facilities Maintenance.
• Maintaining the Residential Landfill Pass Program
Accomplishments
• Completion of Spring and Fall cleanups
Goals
• Ensure that solid waste and recycling customer service issues are responded to within 24 business
hours.
• Pursue public educational, recycling, and environmental programs.
These accomplishments and goals are in keeping with the City’s Safe and Desirable Community with
Engaged Residents and Businesses strategic initiative.
Performance Measures
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Environmental
Contractual Services 106,616$ 74,296$ 182,350$ 171,326$
Supplies & Materials 19,866 31,066 18,864 21,996
Maintenance & Repairs - 20 - -
Total Environmental 126,482$ 105,382$ 201,214$ 193,322$
Objective Measure
Distribute Landfill passes
to valid residential
accounts
2700 free passes available
each year 1,500 2,700 2,700
Service as many cars as
possible to come through
f or the cleanups
Cars serviced at city wide
cleanups 1,000 1,000 1,000
Reduce recycle
contamination in
residential recycling cans
Recycle contamination
percentage 17% 32% 25%
Actual
2024-2025
Target
2025-2026
Target
2026-2027
148 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 149
Utility Administration
The Utility Administration Department is responsible for the accurate and efficient billing of customer utility
accounts, issuing of permits and customer service operations.
Overview
• Establishing new accounts and providing customer assistance.
• Recording meter readings for use in the generation of consumption-based bills.
• Billing residential and commercial water, wastewater, and stormwater services, as well as other
fees including refuse/recycling and EMS.
• Processing payments on outstanding bills.
• Issuing permits accurately and efficiently.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Utility Administration
Personnel Services 1,393,508$ 1,413,508$ 1,579,135$ 1,555,902$
Contractual Services 373,510 401,873 373,656 390,033
Supplies & Materials 137,396 146,351 196,046 167,961
Maintenance & Repairs 13,472 43,519 58,025 59,390
Total Utility Administration 1,917,886$ 2,005,251$ 2,206,862$ 2,173,286$
Assistant City
Manager
Director of
Customer
Services (1)
Customer
Services
Manager (1)
Senior
Customer
Service Rep (1)
Customer
Service Rep (5)
Senior Billing
Coordinator (1)
Meter
Technician
Supervisor (1)
Meter
Technican
Crew Leader (1)
Meter
Technican (4)
Executive
Assistant (1)
Administrative
Assistant (1)
150 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Updated all paper utility applications to include both English and Spanish.
• Successful transition to Tyler Incode ERP Pro 10 software upgrade.
• All residential recycling bins were updated with recycle best practice labels.
Goals
• Continue to provide high levels of customer service, productivity, and efficiency while maintaining
fiscal and organizational health.
• Continue training and development of staff in all areas of the department including emergency
management/FEMA training.
These accomplishments and goals are in keeping with:
• Employees that are valued and recognized for the role they play in providing services to the
community, a goal of the City’s Trained, Committed, and Valued Workforce strategic initiative.
• A robust communication and engagement plan that encourages participation from all
demographics of the community, a goal of the City’s Safe and Desirable Community with
Engaged Residents and Businesses strategic initiative.
Performance Measures
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Utility Administration
Director of Customer Services 1 1 1 1
Customer Services Manager 1 1 1 1
Senior Customer Services Representative 1 1 1 1
Customer Service Representative 5 5 5 5
Executive Assistant 1 1 1 1
Administrative Assistant - - 1 1
Senior Billing Coordinator 1 1 1 1
Meter Technician Supervisor 1 1 1 1
Meter Technician Crew Leader 1 1 1 1
Meter Technician 4 4 4 4
Total Utility Administration 16 16 17 17
Objective Measure
Swap non-registering
meters Number of meter swaps 303 200 200
Issue pemits Number of permits issued 1,827 1800 1800
Actual
2024-2025
Target
2025-2026
Target
2026-2027
2026-2027 Budget | City of The Colony, Texas 151
Debt Service Funds
Debt service funds are used to account for and report financial resources that are restricted, committed, or
assigned to expenditure for principal and interest.
General Debt Service Fund
The General Debt Service Fund is a debt service fund whose debt, consisting primarily of General
Obligation Bonds and Certificates of Obligation, is issued to finance major improvements for the
construction of streets, parks, libraries, recreation centers, fire stations, police stations, and other general
governmental improvements.
Property taxes are the principal source of revenue in the General Debt Service Fund. The tax rate allocation
for the General Debt Service Fund is $0.142969, which is 22.8% of the City’s total tax rate of $0.627500.
Utility Debt Service Fund
The Utility Debt Service Fund is a debt service fund whose debt, consisting primarily of Tax and Revenue
Bonds, is issued to finance utility projects. Utility revenue in the form of transfers from the Utility Fund is
the primary source of revenue in the Utility Debt Service Fund.
152 2026-2027 Budget | City of The Colony, Texas
General Debt Service Fund
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 5,593,829$ 7,124,761$ 5,544,847$ 3,800,000$
REVENUE
Property Taxes
Current Property Taxes 7,971,586 10,436,260 11,452,628 9,612,862
Delinquent Property Taxes 37,396 (47,355) 25,000 15,000
Penalties & Interest 44,777 34,367 25,000 25,000
Total Property Taxes 8,053,759 10,423,272 11,502,628 9,652,862
Interest Earnings
Interest on Cash and Investments 635,302 546,430 500,000 500,000
Total Interest Earnings 635,302 546,430 500,000 500,000
TOTAL REVENUE 8,689,061 10,969,701 12,002,628 10,152,862
REVENUE AND TRANSFERS IN 8,689,061 10,969,701 12,002,628 10,152,862
EXPENDITURES
Debt Service - Principal 4,792,498 7,512,791 6,138,696 7,380,920
Debt Service - Interest 2,365,632 3,436,825 5,917,636 5,454,053
Cost of Issuance - - 700,000 -
Arbitrage Rebate - - 51,000 60,000
Paying Agent Fees - - 4,000 5,443
Debt Service (Pending Future Issuance)- - - 450,000
TOTAL EXPENDITURES 7,158,130 10,949,616 12,811,332 13,350,416
TRANSFERS OUT
to General Fund - 1,600,000 - -
TOTAL TRANSFERS OUT - 1,600,000 - -
EXPENDITURES AND TRANSFERS OUT 7,158,130 12,549,616 12,811,332 13,350,416
EXCESS / (DEFICIENCY)1,530,931 (1,579,914) (808,704) (3,197,554)
ENDING FUND BALANCE 7,124,761$ 5,544,847$ 4,736,143$ 602,446$
2026-2027 Budget | City of The Colony, Texas 153
Utility Debt Service Fund
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 1,821,249$ 8,759,471$ 12,620,439$ 13,737,216$
REVENUE
Interest Earnings 588,352 570,963 500,000 500,000
Utility Fee 494,142 498,745 450,000 500,000
Other 1,045 (22,077) 400,000 -
TOTAL REVENUE 1,083,538 1,047,632 1,350,000 1,000,000
TRANSFERS IN
from Utility Fund 8,550,000 8,550,000 10,000,000 5,000,000
from Impact Fee Fund 750,000 750,000 750,000 750,000
from EDC 305,849 306,073 305,451 -
from General Fund 4,300,000 - - -
TOTAL TRANSFERS IN 13,905,849 9,606,073 11,055,451 5,750,000
REVENUE AND TRANSFERS IN 14,989,387 10,653,705 12,405,451 6,750,000
EXPENDITURES
Debt Service - Principal 5,935,763 4,742,209 4,856,304 3,789,080
Debt Service - Interest 2,112,083 2,047,534 2,128,370 1,870,726
Fees / Cost of Issuance 3,319 2,993 4,000 3,012
TOTAL EXPENDITURES 8,051,165 6,792,737 6,988,674 5,662,818
TRANSFERS OUT
to General Fund - - 4,300,000 -
TOTAL TRANSFERS OUT - - 4,300,000 -
EXPENDITURES AND TRANSFERS OUT 8,051,165 6,792,737 11,288,674 5,662,818
EXCESS / (DEFICIENCY)6,938,222 3,860,968 1,116,777 1,087,182
ENDING FUND BALANCE 8,759,471$ 12,620,439$ 13,737,216$ 14,824,398$
154 2026-2027 Budget | City of The Colony, Texas
Debt Service Schedules
The following schedule presents the City’s principal and interest payments by fiscal year through maturity,
by fund.
The presently outstanding tax supported debt of the City is rated “AA+” by S&P and “Aa2” by Moody’s.
There is no statutory or constitutional debt limit for most Texas municipalities. Instead, the limit is
governed practically by a city's ability to levy a tax rate sufficient to raise the amount of revenue necessary
to pay the debt. Those limits being primarily the constitutional limit on the rate of $2.50, as well as the
limits that result from applying the statutorily required calculations in the determination of the rate.
Fiscal
Year
Ending
Principal Interest Principal Interest
9/30/27 7,380,920 5,454,053 3,789,080 1,870,726
9/30/28 6,877,094 5,033,354 3,512,906 1,724,802
9/30/29 6,973,848 4,706,980 3,631,152 1,582,207
9/30/30 7,121,211 4,377,569 3,668,789 1,436,228
9/30/31 6,660,700 4,036,225 3,554,300 1,283,822
9/30/32 6,561,850 3,730,736 3,698,150 1,139,489
9/30/33 6,848,900 3,439,776 3,846,100 989,049
9/30/34 7,000,600 3,138,456 3,999,400 834,247
9/30/35 7,297,350 2,831,436 4,162,650 672,676
9/30/36 7,393,200 2,516,578 2,226,800 545,440
9/30/37 7,437,150 2,193,360 2,312,850 454,902
9/30/38 7,066,950 1,884,208 2,113,050 367,368
9/30/39 6,686,650 1,574,406 2,123,350 281,732
9/30/40 6,292,750 1,281,248 1,777,250 200,990
9/30/41 6,294,000 1,020,043 1,091,000 126,495
9/30/42 6,057,000 776,020 1,083,000 80,780
9/30/43 5,345,000 548,100 490,000 48,000
9/30/44 5,570,000 332,500 510,000 28,200
9/30/45 3,485,000 154,000 305,000 12,200
9/30/46 365,000 14,600 - -
124,715,173 49,043,647 47,894,827 13,679,354
Debt Service
General Debt Service Fund Utility Debt Service Fund
2026-2027 Budget | City of The Colony, Texas 155
The Colony Economic Development Corporation (EDC)
The Colony Economic Development Corporation (EDC) was formed after the adoption of the 4A (Now Type
A) sales tax was approved by The Colony voters in the special election held on January 17, 1998. One-half
of one percent of the sales tax collected in the city is distributed to the Economic Development
Corporation.
The Executive Director of Development administers the daily operations of the EDC. Five individuals
comprise the corporation’s Board of Directors who are selected and appointed by the City Council. The
Board and City Council approve the EDC budget.
The Colony Economic Development Corporation’s mission is, “To support quality commercial development
activities that generate local employment and enhance the economic well-being of The Colony.” To
accomplish this mission the EDC focuses on recruitment of retail, corporate office and
warehouse/distribution development for the City while maintaining a business retention program to grow
our existing businesses and identify redevelopment opportunities.
Recruitment is accomplished by marketing the City to commercial brokers and developers, and site
selection executives regionally, statewide, and nationally. The business retention program consists of the
economic development staff visiting local businesses to assess their needs and assist in resolution of any
issue.
The Colony is fortunate to have a business-friendly City Council and a proactive EDC Board of Directors.
The attitude of both organizations is “make it happen” when it comes to expanding the commercial tax
base of the community. Within the guidelines of the Development Corporation Act, EDC offers customized
incentive packages to recruit retail, corporate office and warehouse/distribution projects as well as local
business expansions. The City Council has demonstrated a desire to join the EDC in their effort to attract
development to the City and retain current investors.
156 2026-2027 Budget | City of The Colony, Texas
Economic Development Fund
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 18,971,301$ 22,529,488$ 25,554,929$ 16,436,487$
REVENUE
Sales Taxes 5,800,202 11,842,187 9,063,664 9,582,000
(LESS) Sales Tax Rebates - (1,982,612) (40,000) (290,000)
Interest Income 1,013,956 1,113,776 1,000,000 900,000
Miscellaneous 161,170 777,318 - -
TOTAL REVENUE 6,975,328 11,750,669 10,023,664 10,192,000
REVENUE AND TRANSFERS IN 6,975,328 11,750,669 10,023,664 10,192,000
EXPENDITURES
Economic Development 2,665,773 8,021,942 18,439,139 11,443,679
TOTAL EXPENDITURES 2,665,773 8,021,942 18,439,139 11,443,679
TRANSFERS OUT
to General Debt Service Fund 49,985 - - -
to General Fund 395,534 397,213 397,516 153,931
to Utility Debt Service Fund 305,849 306,073 305,451 -
TOTAL TRANSFERS OUT 751,368 703,286 702,967 153,931
EXPENDITURES AND TRANSFERS OUT 3,417,141 8,725,228 19,142,106 11,597,610
EXCESS / (DEFICIENCY)3,558,187 3,025,441 (9,118,442) (1,405,610)
ENDING FUND BALANCE 22,529,488$ 25,554,929$ 16,436,487$ 15,030,877$
2026-2027 Budget | City of The Colony, Texas 157
Economic Development
The Economic Development Department of the EDC is focused on creating quality commercial
development activities that generate local employment and enhance the economic well-being of The
Colony.
Overview
• Recruitment through marketing efforts that target commercial developers, brokers, and site
selection consultants, as well as individual corporations.
• Business retention and expansion program
• Performance-based incentive program
• Redevelopment Opportunities
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Economic Development
Personnel Services 638,591$ 483,352$ 530,065$ 526,893$
Contractual Services 405,454 361,272 798,350 895,398
Materials and Supplies 11,570 19,978 25,000 27,500
Maintenance and Repairs 175 624 2,000 47,500
Capital Outlay 445,959 57,304 1,000,000 -
Incentives, Grants & Subsidies 465,300 3,433,989 7,143,000 6,193,000
Debt Service - Principal 450,000 470,000 609,344 500,000
Debt Service - Interest 157,344 141,152 - 107,008
Contribution to Debt Service Reserve - 2,962,891 8,240,000 3,055,000
Overhead 91,380 91,380 91,380 91,380
Total Economic Development 2,665,773 8,021,942 18,439,139 11,443,679
City Manager
Executive
Director of
Development (1)
Assistant Director
of Economic
Development (1)
Economic
Development
Coordinator (1)
158 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Texas Excellence in Economic Development Award
• Film Friendly Texas Certified Community Designation
• Awarded ten business grants
• Professional sports marketing campaign
Goals
• Enhance awareness among developers, commercial real estate brokers, and owners for
development opportunities in The Colony
• Business Retention and Expansion
• Collaborate with publications and social media to market the city
• Provide staff support for the EDC Board of Directors
• Identify and research underutilized site/location opportunities
These accomplishments and goals are in keeping with the development of the City as a diverse tax base
with a growing center for commercial businesses and offices to attract people from outside The Colony to
visit the City’s quality amenities and attractions, a goal of the City’s Economic Development and Tourism
strategic initiative.
Performance Measures
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Economic Development Corporation
Executive Director of Development 1 1 1 1
Assistant Director of Economic Developmen - - 1 1
Economic Development Coordinator - - 1 1
Business Retention / Expansion Manager 1 1 - -
Executive Administrative Assistant 1 1 - -
Total Economic Development Corporation 3 3 3 3
Objective Measure
Partner with businesses to
promote improvements in
the economic landscape
Number of business
partnerships 10 14 10
Generate business interest
and expansion in The
Colony
Number of business
visits/contacts 75 100 120
Showcase The Colony's
commercial opportunities
Number of ads in key
publications 10 16 16
Actual
2024-2025
Target
2025-2026
Target
2026-2027
2026-2027 Budget | City of The Colony, Texas 159
The Colony Community Development Corporation (CDC)
The Colony Community Development Corporation (CDC) was formed after the passage of the 4A/4B (Now
Type A/B) sales tax was approved by The Colony voters in the Special Election held on January 17, 1998.
One half of one percent of the sales tax collected in the city is distributed to the Economic Development
Corporation (Type A) and The Colony Community Development Corporation (Type B), with the remaining
sales tax going to the City.
Voters approved the following proposition - "The adoption of a Sales and Use Tax within the City of The
Colony , Texas , at the rate of one-half of one percent to be used, after the holding of at least one public
hearing, for land, buildings, equipment, facilities, and improvements required or suitable for use for sports,
athletic, entertainment, tourist, convention, and public park purposes and events, including but not limited
to Community Centers, Libraries, and Hike and Bike Trails, and the promotion or development of new or
expanded business enterprises, as authorized by Section 4B (Type B) of Article 5190.6 Vernon 's Texas Civil
Statutes, as amended (The Development Corporation Act of 1979); and maintenance and operating costs
associated with any of the above projects that are publicly owned and operated."
160 2026-2027 Budget | City of The Colony, Texas
Community Development Fund
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 8,168,936$ 10,023,161$ 11,646,901$ 46,000,000$
REVENUE
Sales Taxes 5,800,202 11,842,187 9,063,664 9,582,000
(LESS) Sales Tax Rebates - (1,982,612) - (290,000)
Interest Income 742,961 742,476 700,000 600,000
Miscellaneous - 778,421 - -
TOTAL REVENUE 6,543,163 11,380,472 9,763,664 9,892,000
REVENUE AND TRANSFERS IN 6,543,163 11,380,472 9,763,664 9,892,000
EXPENDITURES
Parks & Recreation 389,093 5,406,731 8,289,971 32,929,366
TOTAL EXPENDITURES 389,093 5,406,731 8,289,971 32,929,366
TRANSFERS OUT
to General Capital Projects Fund 4,165,000 3,500,000 4,308,516 4,562,721
to Parks Fund 134,845 850,000 900,000 1,100,000
TOTAL TRANSFERS OUT 4,299,845 4,350,000 5,208,516 5,662,721
EXPENDITURES AND TRANSFERS OUT 4,688,938 9,756,731 13,498,487 38,592,087
EXCESS / (DEFICIENCY)1,854,225 1,623,741 (3,734,823) (28,700,087)
ENDING FUND BALANCE 10,023,161$ 11,646,901$ 7,912,078$ 17,299,913$
Reserved for capital projects identified in 5-year CIP 12,647,902
Unreserved Fund Balance 4,652,011$
2026-2027 Budget | City of The Colony, Texas 161
Parks & Recreation
The Parks & Recreation Department of the CDC develops and improves new and existing recreation
facilities to promote economic development and enhance the quality of life in The Colony.
Overview
• Developing and implementing long-range planning for recreational opportunities through the use of
master planning and conducting studies that improve Parks and Recreation facilities.
• Developing and enhancing the trail network throughout The Colony, which includes on street and
off-street trails for improved connectivity, as outlined in The Colony Trails and Bikeways Master
Plan.
• Managing a diverse number of projects that focus on the development of parks, trails, natural open
spaces and improved recreation facilities.
• Investing in and offering beautiful, well-maintained parks, trails and protecting natural resources.
Employee Count by Position
Accomplishments
• Completed the first phase of design for the New Recreation Center. In early 2026 we went out for an
RFP to select a construction manager at-risk to help complete the design and move into
construction in August of 2026.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Parks & Recreation
Personnel Services 189,331$ 950$ -$ -$
Contractual Services 104,543 3,222 14,169 26,264
Materials and Supplies 20,096 1,593 6,620 7,824
Maintenance and repairs 39,432 51,425 13,490 15,075
Capital Outlay - - - 25,789,511
Incentives, Grants & Subsidies - 2,350,958 2,720,000 1,500,000
Debt Service - Principal - - - 1,500,000
Debt Service - Interest - - - 1,000,000
Contribution to Debt Service Reserve - 2,962,891 5,500,000 3,055,000
Overhead 35,692 35,692 35,692 35,692
Total Parks & Recreation 389,093 5,406,731 8,289,971 32,929,366
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Parks & Recreation
Park Development Manager 1 1 - -
Project Manager 1 1 - -
Total Parks & Recreation 2 2 - -
162 2026-2027 Budget | City of The Colony, Texas
• The first phase of construction of (4) pickleball courts will have wrapped up in 2026. This project
aligns with our commitment to expanding new recreational offerings and promoting active lifestyles
within the community.
• The completion of a shade structure at the Aquatic Park was constructed for chemical storage,
ensuring safer and more efficient handling of pool maintenance materials.
• Staff utilized the athletic assessment we had completed for 5 of our complexes and began
designing B.B. Owen & Turner Soccer Complex. A Texas Parks and Wildlife Grant of $750,000 was
awarded for B.B. Owen.
• Staff hosted a public engagement vote at our Holiday in The Park Event, where we gave residents
the opportunity to vote on three playground designs. This resulted in 287 votes for the new design.
Construction plans to be completed in June of 2026.
Goals
• Provide improvements to existing recreational facilities and complexes that are cost effective and
meet the needs of the community.
• To design and construct new recreational offerings and improvements to the Parks and Trails
System.
• Adhering to defined project schedules for proposed and ongoing park projects to ensure timely
completion.
These accomplishments and goals contribute to ensuring that city parks keep pace with the needs of a
growing community, a goal of the City’s Quality Community Amenities strategic initiative.
Performance Measures
Objective Measure
Design and construct
public park improvements
Number of active capital
design / construction
projects
4 5 5
Design and construct hike
and bike trails
Miles of hike and bike trails
added 1 0.5 0.5
Enhance existing facility
infrastructure
Number of active facility
capital design /construction
projects
2 2 2
Construct CIP Projects in a
timely manner
Percent of projects
completed within 30 days of
the schedule
75% 75% 75%
Actual
2024-2025
Target
2025-2026
Target
2026-2027
2026-2027 Budget | City of The Colony, Texas 163
Special Revenue Funds
Special revenue funds are used to account for and report the proceeds of specific revenue sources that are
restricted or committed to expenditure for specified purposes other than debt service or capital projects.
The City budgets the following special revenue funds:
• Pandemic Response Fund
• Lake Parks Fund
• Special Events Fund
• Hotel/Motel Tax Fund
• Public Safety Special Revenue Fund
• Stormwater Utility Fund
• Keep The Colony Beautiful Fund
• Miscellaneous Special Revenue Fund
164 2026-2027 Budget | City of The Colony, Texas
Pandemic Response Fund
The Pandemic Response Fund is a special revenue fund used to account for and report the proceeds of the
State and Local Fiscal Recovery Funds (SLFRF) program of the American Rescue Plan Act (ARPA) which are
legally restricted to specific purposes which the City has committed to improvements to its wastewater
system.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 72$ 72$ 72$ -$
REVENUE
Grants 894,976 1,838,954 - 7,531,860
TOTAL REVENUE 894,976 1,838,954 - 7,531,860
REVENUE AND TRANSFERS IN 894,976 1,838,954 - 7,531,860
EXPENDITURES
Wastewater Treatment Plant Expansion 894,976 1,838,954 - -
TOTAL EXPENDITURES 894,976 1,838,954 - -
EXPENDITURES AND TRANSFERS OUT 894,976 1,838,954 - -
EXCESS / (DEFICIENCY)- - - 7,531,860
ENDING FUND BALANCE 72$ 72$ 72$ 7,531,860$
Reserved for previously appropriated capital projects 7,531,860
Unreserved Fund Balance -$
2026-2027 Budget | City of The Colony, Texas 165
Lake Parks Fund
Stewart Creek Park is a park owned by the US Army Corps of Engineers located on the eastern shore of
Lake Lewisville leased to and operated by the City. The City leases three additional parks from the Corps
that have been subleased to private entities through public/private partnerships.
The Lake Parks Fund is a special revenue fund used to account for and report the proceeds of fees and
permits to enter and utilize the park and its facilities as well as lease revenues generated through the
partnerships, all of which are legally restricted to expenditure for the administration, maintenance and
upgrade of the Corps owned facilities located within the City’s jurisdiction.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 2,152,267$ 2,759,290$ 2,862,638$ 3,051,038$
REVENUE
Charges for Services 445,815 394,952 415,500 422,500
Lease income 515,108 364,380 222,000 222,000
Interest Earnings 70,171 38,130 - -
Miscellaneous 20,992 40,364 - -
TOTAL REVENUE 1,052,086 837,826 637,500 644,500
REVENUE AND TRANSFERS IN 1,052,086 837,826 637,500 644,500
EXPENDITURES
Parks & Recreation 395,063 684,478 374,100 236,555
TOTAL EXPENDITURES 395,063 684,478 374,100 236,555
TRANSFERS OUT
to Parks Fund 50,000 50,000 75,000 75,000
TOTAL TRANSFERS OUT 50,000 50,000 75,000 75,000
EXPENDITURES AND TRANSFERS OUT 445,063 734,478 449,100 311,555
EXCESS / (DEFICIENCY)607,023 103,348 188,400 332,945
ENDING FUND BALANCE 2,759,290$ 2,862,638$ 3,051,038$ 3,383,983$
Reserved for previously appropriated capital projects 295,388
Unreserved Fund Balance 3,088,595$
166 2026-2027 Budget | City of The Colony, Texas
Parks and Recreation
The Parks & Recreation Department through direct management or lease agreements, oversees the use
and operations of U.S. Army Corps of Engineers property on Lake Lewisville to provide safe, and accessible,
and affordable outdoor recreational opportunities.
Overview
• Manage public access of U.S. Army Corps of Engineers property
• Provide a wide variety of public recreational opportunities on or near Lake Lewisville
• Act as stewards of these natural resources through maintenance practices and conservation
efforts
Accomplishments
• Modernized Stewart Creek Park kiosks to be AIO-EMV compliant, enhancing payment security and
convenience through new tap-to -pay functionality.
• Finalized a formal boating concessionaire agreement to enhance recreational opportunities at
Stewart Creek Park through a responsible and professionally managed partnership.
Goals
• Provide access to maintained lake parks and trails for all users.
• Provide unique recreational opportunities that differ from traditional offerings.
• Partner with community groups and individuals for ongoing maintenance projects and conservation
efforts.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Parks & Recreation
Personnel services 29,765$ 30,233$ 32,000$ 37,111$
Contractual services 107,708 180,753 129,200 132,152
Materials and supplies 15,767 13,152 15,200 16,992
Maintenance and repairs 226,838 23,693 47,700 50,300
Capital outlay 14,985 436,647 150,000 -
Total Parks & Recreation 395,063$ 684,478$ 374,100$ 236,555$
2026-2027 Budget | City of The Colony, Texas 167
Performance Measures
Objective Measure
Provide park and lake access
to the public by distributing lake
park annual passes
Number of passes
distributed 2,000 2,000 2,000
Limit the amount of days
that lake parks and trails
are closed
Number of days that parks
and trails are closed
Less than 3
days
Less than 3
days
Less than 3
days
Partner with organizations and
individuals to complete projects
and ongoing clean ups at the park
Number of community
service hours logged per year 753 hours 500 hours 500 hours
Recover operational costs for
Stewart Creek Park with
revenue generated at the park
% of cost recovery 130% 130% 130%
Actual
2024-2025
Target
2025-2026
Target
2026-2027
168 2026-2027 Budget | City of The Colony, Texas
Special Events Fund
The Special Events Fund is a special revenue fund used to account for and report the proceeds of specific
revenue sources that are committed to expenditure for special events and activities. Events include July
4th, Christmas, Veterans Day and other events. The main source of funding comes from the Hotel/Motel tax
revenues, with additional funding provided through the General Fund, donations (sponsorships) and other
miscellaneous revenues.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 43,589$ 101,258$ 176,671$ 130,730$
REVENUE
Charges for Services 36,344 47,092 31,000 50,000
Sponsorships 37,610 30,244 46,800 46,500
TOTAL REVENUE 73,954 77,336 77,800 96,500
TRANSFERS IN
from Hotel/Motel Tax Fund 200,000 700,000 325,000 700,000
from General Fund 444,000 - 200,000 -
TOTAL TRANSFERS IN 644,000 700,000 525,000 700,000
REVENUE AND TRANSFERS IN 717,954 777,336 602,800 796,500
EXPENDITURES
Special Events 660,285 701,923 735,741 773,990
TOTAL EXPENDITURES 660,285 701,923 735,741 773,990
EXPENDITURES AND TRANSFERS OUT 660,285 701,923 735,741 773,990
EXCESS / (DEFICIENCY)57,669 75,413 (132,941) 22,510
ENDING FUND BALANCE 101,258$ 176,671$ 43,730$ 153,240$
2026-2027 Budget | City of The Colony, Texas 169
Special Events
The Special Events division of the Parks and Recreation Department exists to solicit, plan and produce
entertaining experiences for residents and visitors to the city while aiding in establishing the city's identity
as a family friendly lakeside community.
Overview
• Develop, implement and promote a variety of special events and activities for the community.
• Solicit sponsorships from businesses and corporations to offset event expenses.
• Seek partnerships and maintain existing partner relationships to allow for the sharing of resources.
• Interact and coordinate with other agencies and civic organizations for innovative and creative
events and activities.
Employee Count by Position
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Special Events
Personnel services 142,343$ 147,908$ 177,606$ 175,927$
Contractual services 481,794 518,069 522,165 562,093
Materials and supplies 478 275 300 300
Overhead 35,670 35,670 35,670 35,670
Total Special Events 660,285$ 701,923$ 735,741$ 773,990$
Community
Services
Director
Special Events
Supervisor (1)
Events
Specialist (1)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Special Events
Special Events Supervisor 1 1 1 1
Events Specialist 1 1 1 1
Total Special Events 2 2 2 2
170 2026-2027 Budget | City of The Colony, Texas
Accomplishments
The following accomplishments are in keeping with our priorities to provide a safe, desirable and quality
community with engaged residents and businesses that encourage participation from all demographics of
the community to experience events that make us a thriving community.
• Increased operational efficiency and event quality through enhanced planning processes, logistics
coordination, and cross-department collaboration for all major city events.
• Expanded community engagement by diversifying event offerings to better reflect and serve the
interests of The Colony’s growing and multi-generational population.
• Strengthened relationships with sponsors, vendors, and community partners, resulting in improved
event experience and increased external support for city programming.
• Continued to position The Colony as a regional destination by delivering well-attended, high-quality
events that support local businesses and promote civic pride.
Goals
The following goals are in keeping with our priorities to provide a safe, desirable and quality community with
engaged residents and businesses that encourage participation from all demographics of the community
to experience events that make us a thriving community.
• Enhance the overall event experience through strategic improvements in layout, programming, and
amenities to increase attendee satisfaction and repeat attendance.
• Expand and diversify event programming to better serve The Colony’s evolving population, with a
focus on inclusivity and multigenerational engagement.
• Increase sponsorship and partnership opportunities to offset costs, strengthen community
relationships, and elevate the quality and reach of city events.
• Continue to prioritize safety and operational excellence by refining event protocols and
strengthening coordination with public safety and internal departments.
Performance Measures
Objective Measure
Increase sponsorship
revenue
Actual sponsorships revenue
totals $37,610 $41,371 $45,508
Increase event revenue Actual registration revenue
totals $36,344 $39,978 $43,976
Increase followers on
Facebook follower count 12,466 13,089 13,744
Increase followers on
Instagram follower count 1,078 1,132 1,188
Actual
2024-2025
Target
2025-2026
Target
2026-2027
2026-2027 Budget | City of The Colony, Texas 171
Hotel/Motel Tax Fund
The Hotel/Motel Tax Fund is used to account for the receipt of the City’s hotel/motel occupancy tax and the
operations of the Marketing & Communications Department. The use of this tax is restricted by State
Legislation for directly enhancing and promoting tourism. The hotel occupancy tax rate for the City is 7%.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 2,022,554$ 3,868,961$ 3,902,888$ 3,325,222$
REVENUE
Hotel Occupancy Taxes 2,538,160 2,332,854 2,290,500 2,000,000
Miscellaneous 5,173 339,836 100,000 -
TOTAL REVENUE 2,543,333 2,672,690 2,390,500 2,000,000
TRANSFERS IN
from General Fund 800,000 - - -
TOTAL TRANSFERS IN 800,000 - - -
REVENUE AND TRANSFERS IN 3,343,333 2,672,690 2,390,500 2,000,000
EXPENDITURES
Convention & Visitors Bureau 1,146,210 1,838,268 1,375,151 1,135,360
Communications 150,716 100,495 68,015 244,338
TOTAL EXPENDITURES 1,296,927 1,938,763 1,443,166 1,379,698
TRANSFERS OUT
to General Fund - - 1,200,000 -
to Special Events Fund 200,000 700,000 325,000 700,000
TOTAL TRANSFERS OUT 200,000 700,000 1,525,000 700,000
EXPENDITURES AND TRANSFERS OUT 1,496,927 2,638,763 2,968,166 2,079,698
EXCESS / (DEFICIENCY)1,846,406 33,927 (577,666) (79,698)
ENDING FUND BALANCE 3,868,961$ 3,902,888$ 3,325,222$ 3,245,524$
172 2026-2027 Budget | City of The Colony, Texas
Convention & Visitor’s Bureau
The Convention & Visitors Bureau (CVB) Division of the Marketing & Communications Department
positively impacts the local economy by exemplifying The Colony as an exceptional destination for
meetings, sporting events, and leisure travel.
Overview
• Promoting the city by highlighting attractions, restaurants, retail establishments, events, lodging,
and meeting spaces located within The Colony in various forms of media, including print, digital, TV,
and outdoor.
• Providing valuable travel resources in both print and digital formats, including the official visitor
guide, maps, mobile app, meeting planner guide, events calendar, and various tourism videos.
• Maintaining and promoting the website (www.visitthecolonytx.com) as the official source of
information for city venues, events, and hotels and an invaluable resource for travel planning.
• Participating in activations and events via the mobile visitor center to encourage potential visitors to
eat, shop, play, and stay in The Colony.
• Partnering with local businesses within the attraction, dining, and retail sectors to provide
marketing at no cost to the partnering businesses.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Convention & Visitors Bureau
Personnel Services 358,872$ 475,940$ 553,948$ 341,974$
Contractual Services 266,155 557,834 265,649 224,515
Materials and Supplies 31,796 13,178 21,626 14,371
Maintenance and Repairs 20,640 28,258 48,237 68,808
Hotel Occupancy Tax Reimbursements 433,056 727,366 450,000 450,000
Overhead 35,691 35,691 35,691 35,692
Total Convention & Visitors Bureau 1,146,210$ 1,838,268$ 1,375,151$ 1,135,360$
Deputy City Manager
Director of Marketing
& Communications
(1)
Marketing Specialist
(1)
Servicing Specialist
(1)
2026-2027 Budget | City of The Colony, Texas 173
Employee Count by Position
Accomplishments
• Completed a refresh of the Visit The Colony website. The new design offers a more modern look
and functionality while improving mobile responsiveness. Analytics show most users access the
site via mobile device.
• Began wide-scale implementation of Web Content Accessibility Guidelines (WCAG) utilizing the
newly implemented compliance scanner, Silktide.
• Launched a paid Search Engine Marketing (SEM) Google Ads campaign targeting 2026 World Cup
fans planning travel to the Dallas-Fort Worth market.
• Enrolled in the Tourism Friendly Texas Certified Community certification process, administered by
Travel Texas through the Office of the Governor.
• Redesigned the 2026 Discount Coupon Book to allow even more participation while keeping print
costs to a minimum. Offers submitted throughout the year will be added to the digital Offers Page.
• Hosted a reimagined Hotel Workshop featuring an updated presentation format, more presenters
and participation incentives. The Workshop directly connects local restaurant and attraction
partners with hotel sales staff and GMs, fostering collaboration.
• Participated in key community and travel-related events and activations, including National Travel
and Tourism Week events in Denison and Gainesville, The Colony Summer Kickoff, The Shacks
Summer Kickoff, American Heroes and Holiday in the Park.
• Committed to continuing education with participation in: Destinations Texas (formerly Texas
Association of Convention and Visitor Bureaus – TACVB) Mid -Winter and Annual conferences,
Innovation Summit, Texas Travel Alliance (TTA) Tourism College and Destinations International
Annual Convention.
Goals
• Complete and maintain the full implementation of WCAG 2.1 Level AA standards throughout
VisitTheColonyTX.com, VisitTheColony.blog and all CVB social media platforms by April 26, 2027.
• Participate in in-person activations and events throughout the year, including the 50th Anniversary
event, American Heroes, TxDOT Travel Information Center events and local attraction-hosted
events.
• Secure the Tourism Friendly Texas Certified Community designation.
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Convention and Visitor’s Bureau
Director of Marketing & Communications - - 1 1
CVB Director 1 1 - -
Communications Manager - 1 1 -
Marketing Specialist 1 1 1 1
Multimedia Specialist 1 1 1 -
Servicing Specialist 1 1 1 1
Total Convention and Visitor’s Bureau 4 5 5 3
174 2026-2027 Budget | City of The Colony, Texas
• Host a National Travel and Tourism Week campaign.
• Complete the Destinations Texas: Destination Management Specialist certification for all CVB staff.
• Complete the Texas Travel Alliance: Certified Tourism Executive certification for all CVB staff.
• Host a successful first-quarter hotel workshop for all local hotel Sales Managers and GMs.
Performance Measures
Objective Measure
Hotel occupancy rate
comparison across peer
cities
CoStar monthly Multi-
Segment Report
The Colony
69.3%
Peer Avg 67.9%
Maintain annual
average within
±5% of peer
cities
Maintain annual
average within
±5% of peer
cities
Monitor annual Request for
Proposals (RFP)
# of total Leads and
Opportunities
RFPs Rcvd 163
Leads 74
Opportunities
89
350 10% of FY25
actual
Increase audience and
engagement across
Facebook and Instagram
Hootsuite Analytics: average
% growth in followers and
impressions
26.4%
increase in
followers
Increase
followers by 50%
and Impressions
by 75%
Increase
followers by 20%
and Impressions
by 5%
Conduct in-person hotel
visitations
Total number of visits to each
property 17
at least one
per month
per hotel
at least one
per month
per hotel
Actual
2024-2025
Target
2025-2026
Target
2026-2027
2026-2027 Budget | City of The Colony, Texas 175
Communications
The Communications Division of the Marketing & Communications Department utilizes a variety of
methods to provide timely dissemination of information about the City of The Colony and its policies,
programs, services, special events, and neighborhoods to the community and the news media.
Overview
• Overseeing and supporting content accuracy and presentation on the City’s website.
• Producing and distributing biweekly e-newsletter, e-blast notifications, recorded broadcasts
accessible on cable television and website livestream, press releases, news flashes and calendar
of events for City.
• Overseeing and supporting all city-operated social media accounts across departments.
• Producing a variety of multimedia content for both external and internal messaging.
• Providing internal support and guidance to other City departments that need information shared
with the public or news media – including special events, promotional messaging, emergency
management and urgent communications.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Communications
Personnel Services 131,997$ 52,161$ 3,000$ 210,129$
Contractual Services 14,250 44,484 20,180 7,919
Materials and Supplies 2,661 3,730 5,618 4,790
Maintenance and Repairs 1,809 120 39,217 21,500
Total Communications 150,716$ 100,495$ 68,015$ 244,338$
Director of
Marketing &
Communications
Communications
Manager (1)
Multimedia
Specialist (1)
176 2026-2027 Budget | City of The Colony, Texas
Employee Count by Position
Accomplishments
• Supported multiple departments during urgent press releases, media liaising and messaging
management, while maintaining timely transparency with community members.
• Trained department web moderators on brand consistency, website best practices and web
accessibility.
• Launched refreshed branding to increase brand visibility and unity, including email signatures and
letterhead.
• Managed production and launched “The Colony Culture Series” video project publicly.
• Multimedia Specialist updated and refreshed stock images, video content, cable channel slides
and stock advertisement layouts, as well as created brand standards for all City-hosted events.
• Trained and developed Multimedia Specialist’s public information skill set to serve as backup
Public Information Officer.
• Launched Web Content Accessibility Guidelines (WCAG) 2.1 Level AA web updates organization
wide.
Goals
• Work towards full Web Content Accessibility Guidelines (WCAG) 2.1 Level AA compliance.
• Increase vertical ‘reel’ video production featuring local highlights, community education and more.
• Differentiate content on Facebook and Instagram to better meet the shifts in users and their
different interactions and uses of these platforms.
• Grow LinkedIn presence by regular content creation to increase the visibility of The City of The
Colony as an employer and entity, supporting various City departments.
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Communications
Communications Director 1 - - -
Communications Manager - - - 1
Multimedia Specialist - - - 1
Total Communications 1 - - 2
2026-2027 Budget | City of The Colony, Texas 177
Performance Measures
Objective Measure
Grow Facebook audience
by 300 per year Followers 12,035 11,300 14,000
Grow Instagram audience
by 100 per year Followers 246 400 500
Grow YouTube audience by
300 per year Subscribers 1,429 2,025 2,325
Grow LinkedIn audience by
100 per year Followers 1,620 2,000 2,250
Grow e-newsletter
audience by 50 per year Subscribers 857 907 957
Actual
2024-2025
Target
2025-2026
Target
2026-2027
178 2026-2027 Budget | City of The Colony, Texas
Keep The Colony Beautiful Fund
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 12,849$ 13,925$ 10,799$ 4,742$
REVENUE
Donations - - - 200
Miscellaneous Income - 275 - -
TOTAL REVENUE - 275 - 200
TRANSFERS IN
from General Fund 10,000 10,000 10,000 10,000
TOTAL TRANSFERS IN 10,000 10,000 10,000 10,000
REVENUE AND TRANSFERS IN 10,000 10,275 10,000 10,200
EXPENDITURES
Contractual Services 666 851 1,776 1,776
Materials and Supplies 8,258 12,551 14,281 11,514
TOTAL EXPENDITURES 8,924 13,402 16,057 13,290
EXPENDITURES AND TRANSFERS OUT 8,924 13,402 16,057 13,290
EXCESS / (DEFICIENCY)1,076 (3,127) (6,057) (3,090)
ENDING FUND BALANCE 13,925$ 10,799$ 4,742$ 1,652$
2026-2027 Budget | City of The Colony, Texas 179
Stormwater Utility Fund
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 2,274,809$ 3,464,732$ 1,648,371$ 1,674,371$
REVENUE
Charges for Services 1,339,923 1,340,173 1,300,000 1,348,000
TOTAL REVENUE 1,339,923 1,340,173 1,300,000 1,348,000
REVENUE AND TRANSFERS IN 1,339,923 1,340,173 1,300,000 1,348,000
EXPENDITURES
Engineering - - 712,000 919,540
Stormwater - - 62,000 362,544
TOTAL EXPENDITURES - - 774,000 1,282,084
TRANSFERS OUT
to General Fund 50,000 50,000 250,000 50,000
to Capital Projects Fund - 3,006,534 - -
to Utility Fund 100,000 100,000 250,000 -
TOTAL TRANSFER OUT 150,000 3,156,534 500,000 50,000
EXPENDITURES AND TRANSFERS OUT 150,000 3,156,534 1,274,000 1,332,084
EXCESS / (DEFICIENCY)1,189,923 (1,816,361) 26,000 15,916
ENDING FUND BALANCE 3,464,732$ 1,648,371$ 1,674,371$ 1,690,287$
180 2026-2027 Budget | City of The Colony, Texas
Stormwater
The Stormwater Division of the Public Works Department maintains all improved and unimproved drainage
easements within the City to ensure the free flow of stormwater and to minimize the probability of structure
flooding.
Overview
• Planning, designing, constructing and maintaining stormwater infrastructure to reduce flood risks
and protect the traveling public.
• Preparing, implementing and submitting to TCEQ, the Stormwater Management Plan annual report.
• Overseeing existing storm drain system including storm pipes, inlets, culverts, flumes and
headwalls.
• Maintaining the creeks and channels by cleaning the ditches and removing debris by city staff.
• Conducting visual inspection of all the creeks, update report and prioritize drainage/bank
protection project and manage the capital improvement drainage projects from design to end of
construction.
Employee Count by Position
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Stormwater
Personnel Services -$ -$ -$ 165,189$
Contractual Services - - - 117,625
Supplies & Materials - - - 29,730
Maintenance & Repairs - - - 50,000
Capital Outlay - - 62,000 -
Total Stormwater -$ -$ 62,000$ 362,544$
Director of
Public Works
Operator (2)
Budget Budget Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Stormwater
Operator - - - 2
Total Stormwater - - - 2
2026-2027 Budget | City of The Colony, Texas 181
Accomplishments
• Updated and submitted yearly Storm Water Report before TCEQ deadline.
• Drainage Improvements in Grandscape Blvd. and on Windhaven Parkway: Completed
• Tribute Shoreline Drainage Improvements. Completed
• North Colony Blvd. at Aquatic Center Drainage Improvement: Completed
• North Colony Blvd. & Squires Dr. Drainage Improvements: Under construction.
• Strickland Drainage Outfalls: Completed
• The Plano Parkway Outfall Energy Dissipator: Completed
• Sutton Branch Bank Stabilization: Under construction
• Paige Road Channel bank Stabilization: The project is currently being designed.
• Tribute Drainage Improvements: Completed small drainage repairs in roadways at 46 locations in
residential areas.
Goals
• Continue implementation of the Storm Water Phase II Program.
• Continue Stormwater Management Plan Annual Report.
• Continue and enhance Storm Water system maintenance programs.
• Street sweep 200 curb miles.
• Maintain flumes, channels, ditches, inlets and catch basins.
These accomplishments and goals are in keeping with the work to improve drainage to minimize the
adverse effects of extreme weather, a goal of the City’s Develop and Maintain our Infrastructure strategic
initiative.
Performance Measures
Objective Measure
Number of miles of street
swept 400 400 400
Number of inlet stencils
installed 50 50 50
Linear feet of ditch cleaned 1,100 1,100 1,200
Cubic yards of debris
removed from creeks and
c hannels
35 40 45
Complete stormwater
design and construction
projects
Number of storm water CIP
completed each year 5 10 10
Improve storm water
quality by street sweeping,
i nstalling stencil on the
inlets
Maintain creeks and
channels
Actual
2024-2025
Target
2025-2026
Target
2026-2027
182 2026-2027 Budget | City of The Colony, Texas
Engineering
The Engineering Department designs, constructs, and maintains city infrastructure, including the City’s
stormwater system.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Engineering
Contractual Services -$ -$ -$ 116,226$
Maintenance & Repairs - - 450,000 603,314
Capital Outlay 262,000 200,000
Total Engineering -$ -$ 712,000$ 919,540$
2026-2027 Budget | City of The Colony, Texas 183
Public Safety Special Revenue Fund
The Public Safety Special Revenue Fund is used to account for and report the proceeds from the following
specific revenue sources that are restricted or committed to expenditure for the following specified
purposes:
• Municipal Court Building Security and Technology funds help municipalities cover the costs of
security and technology for court facilities. The security funds may be used for personnel,
equipment, and services that enhance courthouse safety, while the technology funds support
technological upgrades like computer systems and electronic ticket writers for municipal courts.
• Juvenile Case Manager fees are used to finance the salary, benefits, training, travel expenses,
office supplies, and other necessary expenses of the juvenile case manager.
• Court Time Payment fees are applied when someone does not pay their court fines immediately
and instead pays in installments or takes more than 31 days after judgment. These fees are used to
improve court operations and fund the collection of outstanding fines and court costs.
• Municipal Jury fees are used to fund juror reimbursements and finance other direct jury services
for the city’s municipal court.
• Child Safety fees are used to fund school crossing guard services, child passenger safety
programs, and health or nutrition education.
• Commercial Vehicle Enforcement (CVE) fines apply to commercial motor vehicle safety and
regulatory violations, such as for being overweight. The revenue derived from the fine is used to
fund enforcement expenses.
• LEOSE (Law Enforcement Officer Standards and Education) funds are statutory state grants
allocated to law enforcement agencies. Funded by court costs, they are exclusively used to cover
the costs of continuing education, training, and professional certification for licensed peace
officers and full-time, fully paid support personnel.
• Forfeited and Seized funds, confiscated by law enforcement, primarily through civil asset
forfeiture, are strictly earmarked for specific law enforcement and community purposes.
184 2026-2027 Budget | City of The Colony, Texas
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 756,943$ 728,663$ 847,449$ 900,000$
REVENUE
Fines & Forfeitures 85,553 140,409 74,500 98,500
Intergovernmental 50,000 55,020 53,760 65,440
Miscellaneous 7,852 19,180 - -
TOTAL REVENUE 143,405 214,609 128,260 163,940
REVENUE AND TRANSFERS IN 143,405 214,609 128,260 163,940
EXPENDITURES
Fire - - - 500
Municipal Court 14,058 15,009 25,786 27,477
Police 147,627 70,813 60,060 72,240
TOTAL EXPENDITURES 161,685 85,822 85,846 100,217
TRANSFERS OUT
to General Fund 10,000 10,000 10,000 10,000
TOTAL TRANSFERS OUT 10,000 10,000 10,000 10,000
EXPENDITURES AND TRANSFERS OUT 171,685 95,822 95,846 110,217
EXCESS / (DEFICIENCY)(28,280) 118,787 32,414 53,723
ENDING FUND BALANCE 728,663$ 847,449$ 879,863$ 953,723$
2026-2027 Budget | City of The Colony, Texas 185
Fire
The Fire Department budgets the expenditure of LEOSE revenue in this fund.
Municipal Court
The Municipal Court Department budgets the expenditure of Building Security and Technology fees and
Municipal Jury fees in this fund.
Police
The Police Department budgets the expenditure of CVE fines, Child Safety fees, and LEOSE revenue in this
fund.
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Fire
Contractual services -$ -$ -$ 500$
Total Fire -$ -$ -$ 500$
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Municipal Court
Contractual services 3,319$ 1,070$ 1,420$ 1,420$
Materials and supplies 220 119 300 750
Maintenance and repairs 10,519 13,821 24,066 25,307
Total Municipal Court 14,058$ 15,009$ 25,786$ 27,477$
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
Police
Contractual services 68,734$ 54,322$ 57,060$ 69,240$
Materials and supplies 45,180 16,491 3,000 3,000
Capital outlay 33,713 - - -
Total Police 147,627$ 70,813$ 60,060$ 72,240$
186 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 187
Capital Projects Funds
Capital projects funds are used to account for and report financial resources that are restricted,
committed, or assigned to expenditure for capital outlays, including the acquisition or construction of
capital facilities and other capital assets.
General Capital Projects Fund
The General Capital Projects Fund is a capital projects fund whose capital outlays are associated with
governmental activities. The resources include transfers from other funds, proceeds from the issuance of
long-term debt, and grants . Debt issuances include General Obligations bonds and Certificates of
Obligation.
Utility Capital Projects Fund
The Utility Capital Projects Fund is a capital projects fund whose capital outlays are associated with
business-type activities. The resources include transfers from other funds, proceeds from the issuance of
long-term debt, and grants. Debt issuances include Tax and Revenue bonds.
188 2026-2027 Budget | City of The Colony, Texas
General Capital Projects Fund
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 20,237,887$ 809,585$ 51,968,224$ 49,222,244$
REVENUE
Licenses & Permits
Impact Fees 62,966 23,715 - -
Park Dedication Fees - 812,561 - -
Total Licenses & Permits 62,966 836,276 - -
Grants and Contributions
Tribute Ponding 58,013 18,640 - -
Other 510,823 - - 195,585
State Grant 400,000 - - -
Total Grants and Contributions 968,837 18,640 - 195,585
Other Revenue
Bond Proceeds - 73,630,000 9,245,690 6,000,000
Bond Premium - 5,260,833 - -
Miscellaneous - 2,010 4,020 -
Tree Mitigation - 1,000 - -
Lebanon Rd Project Refunding 750,969 - - -
Stewart Peninsula Drainage 26,500 - - -
Total Other Revenue 777,469 78,893,843 9,249,710 6,000,000
TOTAL REVENUE 1,809,271 79,748,759 9,249,710 6,195,585
TRANSFERS IN
from Trinity North Fund - 157,687 - -
from General Fund - 31,384 - -
from CDC 4,000,000 3,500,000 3,500,000 4,562,721
from Stormater Fund - 3,006,534 - -
TOTAL TRANSFERS IN 4,000,000 6,695,605 3,500,000 4,562,721
REVENUE AND TRANSFERS IN 5,809,271$ 86,444,364$ 12,749,710$ 10,758,306$
2026-2027 Budget | City of The Colony, Texas 189
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
EXPENDITURES
Contractual Services 266,755$ 527,993$ -$ 100,000$
Materials and Supplies 569,466 38,145 - -
Maintenance and Repairs 5,939,110 6,119,730 7,000,000 -
Capital Outlay 17,733,725 26,837,898 8,495,690 -
New Funding - Capital Projects - - - 4,000,000
New Funding - Other - - - 2,348,686
Debt Service - Principal 666,111 672,773 - 4,222,100
Debt Service - Interest 62,405 55,744 - 42,221
Bond Issuance Costs - 827,374 - -
TOTAL EXPENDITURES 25,237,573 35,079,656 15,495,690 10,713,007
TRANSFERS OUT
to General Fund - 206,068 - -
TOTAL TRANSFERS OUT - 206,068 - -
EXPENDITURES AND TRANSFERS OUT 25,237,573 35,285,724 15,495,690 10,713,007
EXCESS / (DEFICIENCY)(19,428,301) 51,158,639 (2,745,980) 45,299
ENDING FUND BALANCE 809,585$ 51,968,224$ 49,222,244$ 49,267,543$
Reserved for previously appropriated capital projects 36,693,125
Unreserved Fund Balance 12,574,418$
190 2026-2027 Budget | City of The Colony, Texas
Utility Capital Projects Fund
Adopted Adopted
Actual Actual Budget Budget
2023-2024 2024-2025 2025-2026 2026-2027
BEGINNING FUND BALANCE 11,714,201$ 10,338,739$ 14,384,274$ 12,522,768$
REVENUE
Licenses & Permits
Sewer Impact Fees 2,301,397 397,493 300,000 200,000
Water Impact Fees 421,387 65,009 200,000 130,000
Total Licenses & Permits 2,722,784 462,502 500,000 330,000
Other Revenue
Bond Proceeds - 7,030,000 - -
Bond Premium - 516,080 - -
Total Other Revenue - 7,546,080 - -
TOTAL REVENUE 2,722,784 8,008,582 500,000 330,000
REVENUE AND TRANSFERS IN 2,722,784$ 8,008,582$ 500,000$ 330,000$
EXPENDITURES
Contractual Services 65,356$ 85,570$ 164,430$ -$
Materials and Supplies 4,950 - - -
Maintenance and Repairs 1,161,701 519,660 353,188 -
Capital Outlay 2,116,238 2,527,913 1,093,888 -
Bond Issuance Costs - 79,904 - -
TOTAL EXPENDITURES 3,348,246 3,213,047 1,611,506 -
TRANSFERS OUT
to Utility Debt Service Fund 750,000 750,000 750,000 750,000
TOTAL TRANSFERS OUT 750,000 750,000 750,000 750,000
EXPENDITURES AND TRANSFERS OUT 4,098,246 3,963,047 2,361,506 750,000
EXCESS / (DEFICIENCY)(1,375,462) 4,045,534 (1,861,506) (420,000)
ENDING FUND BALANCE 10,338,739$ 14,384,274$ 12,522,768$ 12,102,768$
Reserved for previously appropriated capital projects 8,831,551
Unreserved Fund Balance 3,271,217$
2026-2027 Budget | City of The Colony, Texas 191
Five-Year Capital Improvement Plan
City Management works with departments to provide management a five-year Capital Improvement Plan
(CIP) for capital projects. This is an integral part of the City’s strategic planning process. Future needs are
identified to aid the development of operating and capital budgets. Operating budgets are funded by
current revenues, while the capital budgets are funded as one-time uses of surplus fund balance or from
debt proceeds. Debt service payments for the retirement of debts are built into the operating budgets by
allocating property taxes and transfers from other sources. The following pages outline the projected needs
for the departments.
FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
General Capital Projects Fund
Bill Allen Stream Bank Stabalization 549,554$ -$ -$ -$ -$
Carr Street Reconstruction 888,600 - - - -
Lebanon Road Street Repair 2,063,572 - - - -
Memorial Drive Widening 4,570,547 10,000,000 4,500,000 - -
Mill & Asphalt Overlay (Cougar Alley )1,000,000 - - - -
Mill Overlay Nash / Newton 1,498,931 - - - -
Misc Drainage & Erosion Control 372,531 - - - -
Misc Drainage & Erosion Repair 271,369 - - - -
North Colony & Reagan Drainage Impv 750,000 - - - -
North Colony Flooding 105,920 - - - -
Paige Road Channel Stabilization 485,433 - - - -
Phase 14 Street Reconstruction 4,953,035 - - - -
Phase 15 Street Reconstruction 9,464,890 - - - -
Phase 16 Street Reconstruction 397,000 5,300,000 - - -
Sanitary Sewer Manhole Replacement 250,000 750,000 - - -
Strickland Storm Sewer Repairs 605,136 - - - -
Sutton Branch Streambank Stabilization 1,280,099 - - - -
Animal Shelter Expansion 317,175 - - - -
Court Records Building Remodel 355,020 3,500,000 227,710 - -
Fire Station 3 Aux Building 436,952 - - - -
Library/CVB Remodel 1,477,500 8,000,000 7,513,750 - -
Public Saftey Admin Remodel 259,380 2,000,000 226,345 - -
Remodel Police Station 321,675 4,000,000 492,280 - -
Trinity North Remodel 788,199 - - - -
Expansion Fire Training Facility 400,000 - - - -
Medic 14 Replacement 435,756 - - - -
Squad 18 Wet Rescue Apparatus 1,505,140 - - - -
Incode 10 Migration 9,629 - - - -
Park Loop Trail 53,905 - - - -
Athletic Facility Upgrades 1,350,300 - - - -
Aquatic Park Upgrades 678,575 - - - -
Recreation Center 2,688,213 - - - -
Pickleball Courts 109,090 - - - -
40,693,125$ 33,550,000$ 12,960,085$ -$ -$
192 2026-2027 Budget | City of The Colony, Texas
The schedule shown above presents planned capital spending by year. Much of the spending planned for
the budget year, fiscal year 2027, represents spending of prior year appropriations. Specifically, of the
$82,719,436 of spending planned in fiscal year 2027, $52,929,925 was appropriated in prior years, leaving
$29,789,511 in new appropriations included in this budget in the following funds:
• General Capital Projects Fund $ 4,000,000
• Community Development Fund $ 25,789,511
FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
Utility Capital Projects Fund
Austin Ranch Lift Station 1,650,648$ -$ -$ -$ -$
Backup Generator Equipment Well #4 1,008,000 - - - -
Public Works Restroom Expansion 336,332 - - - -
Pump Station #2 Electric Rehab 2,197,985 - - - -
Replace Left Side MCC At Office Creek 566,770 - - - -
Replace Right Side MCC at Office Creek 475,000 475,000 - - -
Tribute Water Well 1,735,320 10,000,000 3,000,000 - -
Variable Frequency Drive Pump 178,500 - - - -
Wastewater Plant Precast Screening Wall 63,000 - - - -
Wastewater Treatment Plant Phase 2A 197,995 - - - -
8,409,551 10,475,000 3,000,000 - -
Pandemic Response Fund
Wastewater Treatment Plant Phase 2B 7,531,860 - - - -
Community Development Fund
Recreation Center 18,000,000 6,000,000 - - -
Pickleball Courts 1,300,000 - - - -
Aquatic Park Office Renovation 120,000 1,380,000 - - -
Splash Pad Replacement - 821,425 - - -
Turner Soccer Complex 2,029,237 470,763 - - -
Baseball / Softball Complex - - - - -
BB Owen Complex 3,690,274 243,705 - - -
Bridges Park 200,000 2,101,054 - - -
Camey Park 150,000 880,955 - - -
Rec Center Outdoor Amenities 300,000 - - - -
Rec Center Outdoor Restroom - 750,000 - - -
25,789,511 12,647,902 - - -
Lake Parks Fund
Kayak Trail at West Shore Park 141,460 - - - -
Shoreline Erosion Repair 153,928 - - - -
295,388 - - - -
TOTAL 82,719,436$ 56,672,902$ 15,960,085$ -$ -$
2026-2027 Budget | City of The Colony, Texas 193
This spending of prior year’s appropriations in the budget year without new appropriation is consistent with
the City’s Financial Management Policies which state that “An appropriation for a capital expenditure shall
continue in force until the purpose for which it was made has been accomplished or abandoned.” City of
The Colony Financial Management Policies, Section VI. Capital Improvement Program, Subsection C.
Appropriations.
Non-Project Related Capital Outlay
The following list identifies capital assets to be purchased in the budget year from available balances in
various capital project funds. There were many requests for additional capital items; however, due to
limited resources, only the following items are proposed for purchase via operating revenue, debt, and fund
balances.
The entirety of this amount of planned spending in the budget year represents new appropriations.
FY 2027
General Capital Projects Fund
Turner Street Bridge Repair 500,000$
Electrical Efficiency Upgrades 500,000
Catalytic Converter Etching (Grant)226,702
Mobile Radio Replacment 172,053
Rec Center Outdoor Master Plan 100,000
Fire Chief Vehicle 96,000
Patrol Unit 804 Replacement 87,359
Patrol Unit 823 Replacement 87,359
Patrol Unit 824 Replacement 87,359
Patrol Unit 826 Replacement 87,359
501 Truck Replacement 74,200
554 Truck Replacement 74,200
Weather Station & Outdoor Weather Alerting 68,000
533E Chipper Replacement 50,000
Extrication Tools (Truck 14)45,421
Chevy Colorado 43,000
Library RFID Equipment Replacement 36,627
Replace Vehicle 6421 34,987
Replace Vehicle 6811 34,987
City Fiber Network Tester 15,000
Library EasyPay Unit for Copy/Print/Fax 11,073
Supervisor Computers (5x)9,000
Laser Etchers (Grant)8,000
2,448,686$
194 2026-2027 Budget | City of The Colony, Texas
2026-2027 Budget | City of The Colony, Texas 195
Appendix
Schedule of Position Count by Fund
The schedule shown below summarizes budgeted positions by Fund and Department/Division for the
budget year and the three (3) prior years.
FT PT FT PT FT PT FT PT
General Fund
Animal Services 7 7 7 7
City Secretary 3 3 3 3
Community Image 5 6 6 6
Engineering 17 18 19 18
Facility Maintenance 6 5 11 5 13 5 13 5
Finance 8 9 9 9
Fire 97 98 99 99
Fleet Services 6 8 8 8
General Administration 8 9 9 9
Human Resources 3 4 4 4
Information Technology 7 8 8 8
Library 12 5 12 5 13 4 12 5
Municipal Court 5 5 5 5
Planning & Development 4 4 4 4
Police 102 102 103 103
Public Safety Dispatch 17 17 17 17
Total General Fund 307 10 321 10 327 9 325 10
Parks Fund
Administration 2 3 1 3 1 3 1
Aquatics 1 3 2 2 2 2 2 2
Athletics 2 2 2 2
Senior Center 1 5 1 6 1 6 1 6
Maintenance 16 16 16 16
Recreation 4 2 4 2 4 2 4 2
Total Parks Fund 26 10 28 11 28 11 28 11
Utility Fund
Storm Water Drainage 2 2 2 2
Streets 31 31 31 27
Utility Administration 17 17 17 17
Wastewater 14 14 14 11
Water Distribution 14 14 14 14
Water Production 11 11 11 11
Total Utility Fund 89 89 89 82
2025-2026 2026-2027
BudgetBudgetBudget
2023-2024 2024-2025
Budget
196 2026-2027 Budget | City of The Colony, Texas
Changes to Position Count
Total position count in the budget year compared to the current year reflects a net decrease of eight (8)
positions due to the following:
• General Administration increased by one (1) due to the addition of an Employee Engagement
Director. This addition occurred during the current fiscal year.
• General Administration decreased by one (1) due to the elimination of the Development Project
Manager position, a previously vacant position.
• Engineering decreased by one (1) due to the elimination of the Customer Service Representative
(CSR) position, made vacant by the retirement of the Technical Assistant position and the merging
of both positions into a new Senior Engineering Technical Assistant position, which was filled by the
former CSR.
• Streets decreased by four (4) due to the elimination of the following previously vacant positions:
o one (1) Lead Operator
o one (1) Heavy Equipment Operator
o two (2) Operators
• Wastewater decreased by three (3) due to the following previously vacant positions:
o three (3) Operators
In addition, one (1) Library position transitioned from full-time to part-time.
FT PT FT PT FT PT FT PT
Economic Development Fund 3 3 3 3
C ommunity Development Fund 1
Marketing & Comms. Fund 5 5 5 5
Special Events Fund 2 2 2 2
Total All Funds 433 20 448 21 454 20 445 21
Budget
2024-2025
Budget Budget Budget
2024-2025 2025-2026 2026-2027
2026-2027 Budget | City of The Colony, Texas 197
Supplemental and Statistical Data
The City of The Colony (the “City”) is a residential community in Denton County located on the
southeastern shore of Lake Lewisville. The City is adjacent to and accessible from State Highway 121,
Farm-to-Market Road 423, State Highway 289, and Interstate Highways 35E and 35W. The Dallas-Fort-
Worth International Airport is located 18 miles southwest of The Colony.
The City was incorporated on January 24, 1977, and adopted its Home Rule City Charter on January 20,
1979. The total area of the City is approximately 15.86 square miles. The City has experienced a steady
growth in population since its incorporation. The 2020 Census reported a population of 44,534 with the
current population estimated at 47,308.
The City derives its name from the historic Peter’s Colony settlement, which occupied the area during the
days of the Republic of Texas. Some portions of the property were purchased from descendants of the
original settlers and landmarks, such as Stewart Creek and Office Creek, as well as other natural features
of historic or ecological value, are being preserved. The Colony features greenbelt and open space areas
with land set aside for schools, churches and shopping facilities.
Top Ten Employers in The Colony:
• Nebraska Furniture Mart
• Lewisville ISD
• Scheels
• City of The Colony
• Wal -Mart
• Top Golf
• Hawaiian Falls
• Quest Response Management Group
• Home Depot
• Andretti Indoor Carting & Games
Top Ten Taxpayers in The Colony:
• LMG Ventures LLC
• TXFM Inc
• Icon the Colony Land Owner Pool
• Austin Ranch Phase VI Investors LLC
• Hudson MF LLC
• Yamasa CO LTD
• AR9L Land LTD
• AR Phase 1 LLC
• AR Phase 2 LLC
• AR No. 5, LLC
198 2026-2027 Budget | City of The Colony, Texas
Residents of the City are served by the Lewisville Independent School District and the Little Elm
Independent School District. Lewisville ISD has 8 schools in the City (5 elementary schools, 2 middles
schools, and 1 high school), while Little Elm ISD has 2 schools within the City (1 elementary school and 1
middle school). Current enrollment for these schools is 5,998.
Policy Documents
Included throughout this document are references to the City’s long-term financial policies, which include:
• The City of The Colony’s Financial Management Policy
• The City of The Colony’s Debt Management Policy
• The City of The Colony’s Investment Policy
• The City of The Colony’s Purchasing Policy
These policy documents are available on the Finance page of the City’s website located at the following
link: https://www.thecolonytx.gov/1473/Policy
Firms Utilized by the City
Firms utilized by the City of The Colony for the following finance-related professional services include:
Financial Statement Audit Eide Bailly, LLP – Kevin Randolph, CPA
Bond Counsel Norton Rose Fulbright US, LLP – Robert D. Dransfield
Legal / City Attorney Brown & Hofmeister, LLP – Jeff Moore
Financial Advisors Hilltop Securities Inc. – Jason L. Hughes
Risk Management TML Intergovernmental Risk Pool
Tax Rate Calculation Worksheet
The following tax rate calculation worksheets are provided in accordance with Texas Tax Code Section
26.04(e-5), which states: “The governing body of a taxing unit shall include as an appendix to the taxing
unit's budget for a fiscal year the tax rate calculation forms used by the designated officer or employee of
the taxing unit to calculate the no -new-revenue tax rate and the voter-approval tax rate of the taxing unit for
the tax year in which the fiscal year begins.” Texas Tax code, Title 1. Property Tax Code, Subtitle D. Appraisal
and Assessment, Chapter 26. Assessment, Section 26.04. Submission of Roll to Governing Body; No-New-
Revenue and Voter-Approval Tax Rates.
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-856 • 5-26/15
Form 50-856
________________________________
Taxing Unit’s Website Address
________________________________
Phone (area code and number)
____________________________________________________________________________
Taxing Unit Name
____________________________________________________________________________
Taxing Unit’s Address, City, State, ZIP Code
2026 Tax Rate Calculation Worksheet Taxing Units Other Than School Districts or Water Districts
GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and
voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser
delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or
employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the
governing body by Aug. 7 or as soon thereafter as practicable.
School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 and JETI Agreements or
Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 and JETI Agreements.
Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet
for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet.
The Comptroller’s office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance
and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption.
Taxing units must include a hyperlink to a document that evidences the accuracy of each entry in the worksheet other than an entry making a mathematical calculation.1
Insert hyperlink:
Source
materials must contain data for all worksheets used, including supplemental worksheets.
SECTION 1: No-New-Revenue Tax Rate
The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount
of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax
rate separately for the maintenance and operations tax and the debt tax, then add the two components together.
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
1. Prior year total taxable value. Enter the amount of the prior year taxable value on the prior year tax roll today. Include any adjustments since
last year’s certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude
any property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value
of homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF
taxes, as reflected in Line 17).2 $ _____________
2. Prior year tax ceilings. Counties, cities and junior college districts. Enter the prior year total taxable value of homesteads with tax ceilings.
These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax
ceiling provision last year or a prior year for homeowners age 65 or older or disabled, use this step.3 $ _____________
3. Preliminary prior year adjusted taxable value. Subtract Line 2 from Line 1. $ _____________
4. Prior year total adopted tax rate. $ __________/$100
5. Prior year taxable value lost because court appeals of ARB decisions reduced the prior year’s appraised value.
A. Original prior year ARB values:....................................................................... $ _____________
B. Prior year values resulting from final court decisions:................................................ -$ _____________
C. Prior year value loss. Subtract B from A.4 $ _____________
1 Tex. Tax Code §§5.07(g)(4) and 26.04(d-1)
2 Tex. Tax Code §26.012(14)
3 Tex. Tax Code §26.012(14)
4 Tex. Tax Code §26.012(13)
CITY OF THE COLONY
https://www.dentoncounty.gov/DocumentCenter/Index/843
7,563,917,020
1,177,880,830
6,386,036,190
0.630000
995,190,878
887,411,205
107,779,673
6053 Main Street, The Colony, TX 75056
972-625-1756
https://www.thecolonytx.gov/
2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
6. Prior year taxable value subject to an appeal under Chapter 42, as of July 25.
A. Prior year ARB certified value: ....................................................................... $ _____________
B. Prior year disputed value:............................................................................ -$ _____________
C. Prior year undisputed value. Subtract B from A. 5 $ _____________
7. Prior year Chapter 42 related adjusted values. Add Line 5C and Line 6C. $ _____________
8. Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7. $ _____________
9. Prior year taxable value of property in territory the taxing unit deannexed after Jan. 1 of the prior year. Enter the prior year value
6of property in deannexed territory. $ _____________
10. Prior year taxable value lost because property first qualified for an exemption in the current year. If the taxing unit increased an
original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value
lost due to freeport, goods-in-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing
exemption in the current year does not create a new exemption or reduce taxable value.
A. Absolute exemptions. Use prior year market value: .................................................... $ _____________
B. Partial exemptions. Current year exemption amount or current year percentage exemption
times prior year value: ................................................................................. + $ _____________
C. Value loss. Add A and B. 7 $ _____________
11. Prior year taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/
scenic appraisal or public access airport special appraisal in the current year. Use only properties that qualified for the first time in the
current year; do not use properties that qualified in the prior year.
A. Prior year market value:.............................................................................. $ _____________
B. Current year productivity or special appraised value: ................................................ -$ _____________
C. Value loss. Subtract B from A. 8 $ _____________
12. Total adjustments for lost value. Add Lines 9, 10C and 11C. $ _____________
13. Prior year captured value of property in a TIF. Enter the total value of the prior year captured appraised value of property taxable by a
taxing unit in a tax increment financing zone for which the prior year taxes were deposited into the tax increment fund. 9 If the taxing unit
has no captured appraised value in line 18D, enter 0. $ _____________
14. Prior year total value. Subtract Line 12 and Line 13 from Line 8. $ _____________
15. Adjusted prior year total levy. Multiply Line 4 by Line 14 and divide by $100. $ _____________
16. Taxes refunded for years preceding the prior tax year. Enter the amount of taxes refunded by the taxing unit for tax years preceding
the prior tax year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11
payment errors. Do not include refunds for the prior tax year. This line applies only to tax years preceding the prior tax year. 10 $ _____________
17.Adjusted prior year levy with refunds. Add Lines 15 and 16. 11 $ _____________
5 Tex. Tax Code §26.012(13)
6 Tex. Tax Code §26.012(15)
7 Tex. Tax Code §26.012(15)
8 Tex. Tax Code §26.012(15)
9 Tex. Tax Code §26.03(c)
10 Tex. Tax Code §26.012(13)
11 Tex. Tax Code §26.012(13) and (15)
948,004,209
189,600,842
758,403,367
866,183,040
7,252,219,230
0
0
53,141,287
53,141,287
0
0
0
53,141,287
1,293,053,093
5,906,024,850
37,207,956
1,638,806
38,846,762
18.Total current year taxable value on the current year certified appraisal roll today. This value includes only certified values or certified
estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include
homeowners age 65 or older or disabled. 12
A.Certified values:...................................................................................... $ _____________
B.Counties: Include railroad rolling stock values certified by the Comptroller’s office: ....................... + $ _____________
C. Pollution control and energy storage system exemption: Deduct the value of property exempted
for the current tax year for the first time as pollution control or energy storage system property:........... - $ _____________
D.Tax increment financing: Deduct the current year captured appraised value of property taxable
by a taxing unit in a tax increment reinvestment zone for which the current year taxes will be deposited
into the tax increment fund. Do not include any new property value that will be included in Line 24 below. 13
Adjustments to the taxable value must be calculated separately for each reinvestment zone using
Form 50-110.14 Enter the total from Form 50-110 ..................................................... - $ _____________
E.Total current year value. Add A and B, then subtract C and D.$ _____________
19.Total value of properties under protest or not included on certified appraisal roll. 15
A.Current year taxable value of properties under protest. The chief appraiser certifies a list of properties
still under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any,
or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest
of these values. Enter the total value under protest. 16.................................................... $ _____________
B.Current year value of properties not under protest or included on certified appraisal roll. The chief
appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but
are not included in the appraisal roll certification. These properties also are not on the list of properties
that are still under protest. On this list of properties, the chief appraiser includes the market value,
appraised value and exemptions for the preceding year and a reasonable estimate of the market value,
appraised value and exemptions for the current year. Use the lower market, appraised or taxable value
(as appropriate). Enter the total value of property not on the certified roll. 17 .............................. + $ _____________
C. Total value under protest or not certified. Add A and B.$ _____________
20.Current year tax ceilings. Counties, cities and junior colleges enter current year total taxable value of homesteads with tax ceilings.
These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted
the tax ceiling provision in the prior year or a previous year for homeowners age 65 or older or disabled, use this step.18 $ _____________
21.Anticipated contested value. Affected taxing units enter the contested taxable value for all property that is subject to anticipated
substantial litigation. 19 An affected taxing unit is wholly or partly located in a county that has a population of less than 500,000
and is located on the Gulf of Mexico.20 If completing this line, the taxing unit must include supporting documentation in Section 9.21
Taxing units that are not affected, enter 0.$ _____________
22.Current year total taxable value. Add Lines 18E and 19C, then subtract Lines 20 and 21.22 $ _____________
23.Total current year taxable value of properties in territory annexed after Jan. 1, of the prior year. Include both real and personal property.
Enter the current year value of property in territory annexed. 23 $ _____________
24.Total current year taxable value of new improvements and new personal property located in new improvements. New means
the item was not on the appraisal roll in the prior year. An improvement is a building, structure, fixture or fence erected on or affixed to
land. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a
new improvement must have been brought into the taxing unit after Jan. 1, of the prior year and be located in a new improvement.
New improvements do include property on which a tax abatement agreement has expired for the current year. 24 $ _____________
Page 3
12 Tex. Tax Code §§26.012(6) and 26.04(c-2)
13 Tex. Tax Code §26.03(c)
14 Tex. Tax Code §26.03(e)
15 Tex. Tax Code §26.01(c) and (d)
16 Tex. Tax Code §26.01(c)
17 Tex. Tax Code §26.01(d)
18 Tex. Tax Code §26.012(6)(B)
19 Tex. Tax Code §§26.012(6)(C) and 26.012(1-b)
20 Tex. Tax Code §26.012(1-a)
21 Tex. Tax Code §26.04(d-3)
22 Tex. Tax Code §26.012(6)
23 Tex. Tax Code §26.012(17)
24 Tex. Tax Code §26.012(17)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax
2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
No-New-Revenue Tax Rate Worksheet Amount/RateLine
8,457,202,767
0
0
1,432,507,801
7,024,694,966
85,812,697
0
85,812,697
1,106,651,017
0
6,003,856,646
0
61,295,135
2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
25. Total adjustments to the current year taxable value. Add Lines 23 and 24. $ _____________
26. Adjusted current year taxable value. Subtract Line 25 from Line 22. $ _____________
27. Current year NNR tax rate. Divide Line 17 by Line 26 and multiply by $100. 25 $ __________/$100
28. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the current year county NNR tax rate. 26 $ __________/$100
Voter -Approval Tax Rate
The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the tax rate. The type of taxing unit will
determine the rate components that apply to a taxing units’ overall voter-approval tax rate.
The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate
exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate.
SECTION 2: Maintenance and Operations (M&O) and Debt Tax Rate Worksheet
This section calculates two components of the voter-approval tax rate:
1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year
plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations.
2. Debt Rate: The debt rate includes the minimum dollar amount required to be paid toward debt service for the current year.27 This rate accounts for principal and interest on
bonds and other debt secured by property tax revenue.
Line M&O and Debt Tax Rate Worksheet Amount/Rate
29. Prior year M&O tax rate. Enter the prior year M&O tax rate. $ __________/$100
30. Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue
Tax Rate Worksheet. $ _____________
31. Total prior year M&O levy. Multiply Line 29 by Line 30 and divide by $100. $ _____________
32. Adjusted prior year levy for calculating NNR M&O rate.
A. M&O taxes refunded for years preceding the prior tax year. Enter the amount of M&O taxes
refunded in the preceding year for taxes before that year. Types of refunds include court decisions,
Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
include refunds for tax year 2025. This line applies only to tax years preceding the prior tax year............ +$ _____________
B. Prior year taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment
zone as agreed by the taxing unit. If the taxing unit has no current year captured appraised value in
Line 18D, enter 0. ...................................................................................... –$ _____________
C. Prior year transferred function. If discontinuing all of a department, function or activity and
transferring it to another taxing unit by written contract, enter the amount spent by the taxing
unit discontinuing the function in the 12 months preceding the month of this calculation. If the
taxing unit did not operate this function for this 12-month period, use the amount spent in the last
full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function
will subtract this amount in D below. The taxing unit receiving the function will add this amount in
D below. Other taxing units enter 0. .................................................................... +/-$ _____________
D. Prior year M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if
discontinuing function and add if receiving function. .................................................... $ _____________
E. Add Line 31 to 32D. $ _____________
33. Adjusted current year taxable value. Enter the amount in Line 26 of the No-New-Revenue Tax Rate Worksheet. $ _____________
34. Current year NNR M&O rate (unadjusted). Divide Line 32E by Line 33 and multiply by $100. $ __________/$100
25 Tex. Tax Code §26.04(c)
26 Tex. Tax Code §26.04(d)
27 Tex. Tax Code §26.012(3)
61,295,135
5,942,561,511
0.653703
0.481300
7,252,219,230
34,904,931
1,296,496
6,373,288
0
-5,076,792
29,828,139
5,942,561,511
0.501940
2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5
Line M&O and Debt Tax Rate Worksheet Amount/Rate
35. Rate adjustment for state criminal justice mandate. 28
A. Current year state criminal justice mandate. Enter the amount spent by a county in the previous 12 months
providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they
have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________
B. Prior year state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to
the previous 12 months providing for the maintenance and operation cost of keeping inmates in
county-paid facilities after they have been sentenced. Do not include any state reimbursement received
by the county for the same purpose. Enter zero if this is the first time the mandate applies. ................ –$ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100
D. Enter the rate calculated in C. If not applicable, enter 0. $ __________/$100
36. Rate adjustment for indigent health care expenditures. 29
A. Current year indigent health care expenditures. Enter the amount paid by a taxing unit providing for the
maintenance and operation cost of providing indigent health care for the period beginning on
July 1, of the prior tax year and ending on June 30, of the current tax year, less any state assistance received
for the same purpose................................................................................... $ _____________
B. Prior year indigent health care expenditures. Enter the amount paid by a taxing unit providing for
the maintenance and operation cost of providing indigent health care for the period beginning
on July 1, 2024 and ending on June 30, 2025, less any state assistance received
for the same purpose................................................................................... –$ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100
D. Enter the rate calculated in C. If not applicable, enter 0. $ __________/$100
37. Rate adjustment for county indigent defense compensation. 30
A. Current year indigent defense compensation expenditures. Enter the amount paid by a county
to provide appointed counsel for indigent individuals and fund the operations of a public defender’s
office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, of the prior
tax year and ending on June 30,of the current tax year, less any state grants received by the county
for the same purpose................................................................................... $ _____________
B. Prior year indigent defense compensation expenditures. Enter the amount paid by a county to
provide appointed counsel for indigent individuals and fund the operations of a public defender’s
office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2024 and
ending on June 30, 2025, less any state grants received by the county for the same purpose. .............. $ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100
D. Multiply B by 0.05 and divide by Line 33 and multiply by $100............................................ $ __________/$100
E. Enter the lesser of C and D. If not applicable, enter 0. $ __________/$100
38. Rate adjustment for county hospital expenditures. 31
A. Current year eligible county hospital expenditures. Enter the amount paid by the county or
municipality to maintain and operate an eligible county hospital for the period beginning on July 1,
of the prior tax year and ending on June 30, of the current tax year. ...................................... $ _____________
B. Prior year eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2024 and
ending on June 30, 2025. .............................................................................. $ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100
D. Multiply B by 0.08 and divide by Line 33 and multiply by $100............................................ $ __________/$100
E. Enter the lesser of C and D, if applicable. If not applicable, enter 0. $ __________/$100
28 Tex. Tax Code §26.044
29 Tex. Tax Code §26.0441
30 Tex. Tax Code §26.0442
31 Tex. Tax Code §26.0443
0
0
0.000000
0.000000
0
0
0.000000
0.000000
0
0
0.000000
0.000000
0.000000
0
0
0.000000
0.000000
0.000000
39.Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding
municipality for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to
municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code
Section 26.0444 for more information.
A.Amount appropriated for public safety in the prior year. Enter the amount of money appropriated for
public safety in the budget adopted by the municipality for the preceding fiscal year...................... $ _____________
B.Expenditures for public safety in the prior year. Enter the amount of money spent by the municipality
for public safety during the preceding fiscal year ........................................................ $ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100 ........................................... $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
40.Adjusted current year NNR M&O rate. Add Lines 34, 35D, 36D, 37E, and 38E. Subtract Line 39D.$ __________/$100
41.Adjustment for prior year sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected
and spent additional sales tax on M&O expenses in the prior year should complete this line. These entities will deduct the sales tax
gain rate for the current year in Section 3. Other taxing units, enter zero.
A.Enter the amount of additional sales tax collected and spent on M&O expenses in the prior year, if any.
Counties must exclude any amount that was spent for economic development grants from the amount
of sales tax spent ...................................................................................... $ _____________
B.Divide Line 41A by Line 33 and multiply by $100 ........................................................ $ __________/$100
C. Add Line 41B to Line 40.$ __________/$100
42.Current year voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.
Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 41C by 1.08.
- or -
Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 41C by 1.035.$ __________/$100
D42.Disaster Line 42 (D42): Current year voter-approval M&O rate for taxing unit affected by disaster declaration. 32 If the taxing
unit is located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for
property located in the taxing unit, the governing body may direct the person calculating the voter-approval tax rate to calculate a
rate equal to the lesser of:
A.The voter-approval tax rate calculated in the manner provided for a special taxing unit.
Multiply line 41C by 1.08 33 ............................................................................. $ __________/$100
- or -
B.The voter-approval M&O tax rate calculated in the manner provided for a taxing unit other than
a special taxing unit plus the disaster relief rate. 34 Complete Section 5 through Line 68 to complete D42(B).
a.Enter the disaster relief cost. ...................................................................... $ _____________
b.Disaster relief rate. Divide Line D42(B)(a) by Line 26 and multiply by 100 ............................ $ __________/$100
c.Add Line D42(B)(b) to Line 42....................................................................... $ __________/$100
d.Enter the current year unused increment rate from Line 68 ........................................ $ __________/$100
e Add Line D42(c) to Line D42(d)...................................................................... $ __________/$100
The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of:
1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value
of the tax year in which the disaster occurred; or
2) the third tax year after the tax year in which the disaster occurred.
C. Enter Line D42(A) if less than Line D42(B)(e). If Line D42(B)(e) is less than line D42(A), enter Line D42(B)(c). 35
If the taxing unit does not qualify, do not complete Disaster Line 42 (Line D42).
$ __________/$100
32 Tex. Tax Code §26.042
33 Tex. Tax Code §26.042(a-2)(1)
34 Tex. Tax Code §§26.042(a-1) and 26.042(a-2)(2)
35 Tex. Tax Code §26.042(a-2)
M&O and Debt Tax Rate Worksheet Amount/RateLine
Page 6For additional copies, visit: comptroller.texas.gov/taxes/property-tax
2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
0
0
0.000000
0.000000
0.501940
0
0.000000
0.501940
0.519507
0.000000
0
0.000000
0.000000
0.000000
0.000000
0.000000
2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit:Page 7 comptroller.texas.gov/taxes/property-tax
Line M&O and Debt Tax Rate Worksheet Amount/Rate
43. Total current year debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will
be paid on debts that:
(1) are paid by property taxes;
(2) are secured by property taxes;
(3) are scheduled for payment over a period longer than one year; and
(4) are not classified in the taxing unit’s budget as M&O expenses.
A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts
meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district
budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation,
or other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here. 36
Enter debt amount .................................................................................... $ _____________
B. Subtract unencumbered fund amount used to reduce total debt. ...................................... –$ _____________
C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... –$ _____________
D. Subtract amount paid from other resources ............................................................ –$ _____________
E. Adjusted debt. Subtract B, C and D from A. $ _____________
44. Certified prior year excess debt collections. Enter the amount certified by the collector. 37 $ _____________
45. Adjusted current year debt. Subtract Line 44 from Line 43E. $ _____________
46. Current year anticipated collection rate.
A. Enter the current year anticipated collection rate certified by the collector. 38 .............................. ____________%
B. Enter the prior year actual collection rate. ............................................................... ____________%
C. Enter the 2024 actual collection rate. ................................................................... ____________%
D. Enter the 2023 actual collection rate. ................................................................... ____________%
E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest
collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the
prior three years, enter the rate from A. Note that the rate can be greater than 100%. 39 ____________%
47. Current year debt adjusted for collections. Divide Line 45 by Line 46E. $ _____________
48. Current year total taxable value. Enter the amount on Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________
49. Current year debt rate. Divide Line 47 by Line 48 and multiply by $100. $ __________/$100
50. Current year voter-approval M&O rate plus current year debt rate. Add Lines 42 and 49. $ __________/$100
D50. Disaster Line 50 (D50): Current year voter-approval M&O and debt tax rate for taxing unit affected by disaster declaration.
Complete this line if the taxing unit calculated the voter-approval M&O tax rate in the manner provided by Line D42.
Add Line D42(C) and 49. $ __________/$100
51. COUNTIES ONLY. Add together the voter-approval M&O and debt tax rates for each type of tax the county levies. The total is the current year
county voter-approval M&O and debt tax rate. $ __________/$100
36 Tex. Tax Code §26.012(7)
37 Tex. Tax Code §§26.012(10) and 26.04(b)
38 Tex. Tax Code §26.04(b))
39 Tex. Tax Code §26.04(h), (h-1) and (h-2)
12,840,416
0
0
0
12,840,416
4,256,714
8,583,702
100.00
96.57
99.09
99.42
100.00
8,583,702
6,003,856,646
0.142969
0.662476
0.000000
2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8
SECTION 3: Adjustments for Additional Sales Tax to Reduce Property Taxes
Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales
tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue.
This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the
additional sales tax.
Line Additional Sales and Use Tax Worksheet Amount/Rate
52. Taxable Sales. For taxing units that adopted the sales tax in November of the prior tax year or May of the current tax year, enter
the Comptroller’s estimate of taxable sales for the previous four quarters.40 Estimates of taxable sales may be obtained through the
Comptroller’s Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November of the prior year, enter 0. $ _____________
53. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount
of estimated sales tax revenue. 41
Taxing units that adopted the sales tax in November of the prior tax year or in May of the current tax year. Multiply the amount
on Line 52 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. 42
- or -
Taxing units that adopted the sales tax before November of the prior year. Enter the sales tax revenue for the previous four quarters.
Do not multiply by .95. $ _____________
54. Current year total taxable value. Enter the amount from Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________
55. Sales tax adjustment rate. Divide Line 53 by Line 54 and multiply by $100. $ __________/$100
56. Current year NNR tax rate, unadjusted for sales tax.43 Enter the rate from Line 27 or 28, as applicable, on the No-New-Revenue Tax
Rate Worksheet. $ __________/$100
57. Current year NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November the prior tax year or in May of the current tax year.
Subtract Line 55 from Line 56. Skip to Line 58 if you adopted the additional sales tax before November of the prior tax year. $ __________/$100
58. Current year voter-approval tax rate, unadjusted for sales tax.44 Enter the rate from Line 50, Line D50 (disaster) or Line 51 (counties)
as applicable, of the M&O and Debt Tax Rate Worksheet. $ __________/$100
59. Current year voter-approval tax rate, adjusted for sales tax. Subtract Line 55 from Line 58. $ __________/$100
SECTION 4: Adjustment for Pollution Control
A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building,
installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The
taxing unit’s expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide
the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control.
This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution.
Line Adjustment for Pollution Control Requirements Worksheet Amount/Rate
60. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter
from TCEQ. 45 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 46 $ _____________
61. Current year total taxable value. Enter the amount from Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________
62. Additional rate for pollution control. Divide Line 60 by Line 61 and multiply by $100. $ __________/$100
63. Current year voter-approval tax rate, adjusted for pollution control. Add Line 62 to one of the following lines (as applicable): Line 50,
Line D50 (disaster), Line 51 (counties) or Line 59 (taxing units with the additional sales tax). $ __________/$100
40 Tex. Tax Code §26.041(d)
41 Tex. Tax Code §26.041(i)
42 Tex. Tax Code §26.041(d)
43 Tex. Tax Code §26.04(c)
44 Tex. Tax Code §26.04(c)
45 Tex. Tax Code §26.045(d)
46 Tex. Tax Code §26.045(i)
0
0
6,003,856,646
0.000000
0.653703
0.653703
0.662476
0.662476
0
6,003,856,646
0.000000
0.662476
2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9
SECTION 5: Unused Increment Rate
The unused increment rate is the rate equal to the sum of the prior 3 years Foregone Revenue Amounts divided by the current taxable value. 47 The Foregone Revenue Amount
for each year is equal to that year’s adopted tax rate subtracted from that year’s voter-approval tax rate adjusted to remove the unused increment rate multiplied by that year’s
current total value. 48
The difference between the adopted tax rate and adjusted voter-approval tax rate is considered zero in the following scenarios:
• a tax year in which a taxing unit affected by a disaster declaration calculates the tax rate under Tax Code Section 26.042; 49
• a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 50 or
• after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government
Code Section 120.002(a) without the required voter approval. 51
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 52
Line Unused Increment Rate Worksheet Amount/Rate
64. Year 3 Foregone Revenue Amount. Subtract the 2025 unused increment rate and 2025 actual tax rate from the 2025 voter-approval
tax rate. Multiply the result by the 2025 current total value
A. Voter-approval tax rate (Line 69) .....................................................................................................
B. Unused increment rate (Line 68) .....................................................................................................
C. Subtract B from A ...................................................................................................................
D. Adopted Tax Rate ...................................................................................................................
E. Subtract D from C ...................................................................................................................
F. 2025 Total Taxable Value (Line 61) ....................................................................................................
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero. ...............................................
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ _____________
$ _____________
65. Year 2 Foregone Revenue Amount. Subtract the 2024 unused increment rate and 2024 actual tax rate from the 2024 voter-approval
tax rate. Multiply the result by the 2024 current total value
A. Voter-approval tax rate (Line 68) .....................................................................................................
B. Unused increment rate (Line 67) .....................................................................................................
C. Subtract B from A ...................................................................................................................
D. Adopted Tax Rate ...................................................................................................................
E. Subtract D from C ...................................................................................................................
F. 2024 Total Taxable Value (Line 60) ....................................................................................................
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero. ...............................................
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ _____________
$ _____________
66. Year 1 Foregone Revenue Amount. Subtract the 2023 unused increment rate and 2023 actual tax rate from the 2023 voter-approval
tax rate. Multiply the result by the 2023 current total value
A. Voter-approval tax rate (Line 67) .....................................................................................................
B. Unused increment rate (Line 66) .....................................................................................................
C. Subtract B from A ...................................................................................................................
D. Adopted Tax Rate ...................................................................................................................
E. Subtract D from C ...................................................................................................................
F. 2023 Total Taxable Value (Line 60) ....................................................................................................
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero. ...............................................
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ _____________
$ _____________
67. Total Foregone Revenue Amount. Add Lines 64G, 65G and 66G $ __________________
68. 2026 Unused Increment Rate. Divide Line 67 by Line 22 of the No-New-Revenue Rate Worksheet. Multiply the result by 100 $ __________/$100
69. Total 2026 voter-approval tax rate. Add Line 68 to one of the following lines (as applicable): Line 50, Line D50 (only if Line D42(B)
was used), Line 51 (counties), Line 59 (taxing units with additional sales tax) or Line 63 (taxing units with pollution) $ __________/$100
47 Tex. Tax Code §26.013(b)
48 Tex. Tax Code §26.013(a)(1-a), (1-b), and (2)
49 Tex. Tax Code §§26.04(c)(2)(A) and 26.042(a)
50 Tex. Tax Code §26.0501(a) and (c)
51 Tex. Local Gov’t Code §120.007(d)
52 Tex. Local Gov’t Code §26.04(c)(2)(B)
0.928499
0.217044
0.711455
0.630000
0.081455
5,224,056,674
4,255,255
0.896903
0.098530
0.798373
0.635000
0.163373
5,154,159,885
8,420,505
0.935605
0.244989
0.690616
0.640000
0.050616
5,765,052,417
2,918,038
15,593,798
0.259729
0.922205
2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 10
SECTION 6: De Minimis Rate
The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 53
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 54
Line De Minimis Rate Worksheet Amount/Rate
70. Adjusted current year NNR M&O tax rate. Enter the rate from Line 40 of the M&O and Debt Tax Rate Worksheet. $ __________/$100
71. Current year total taxable value. Enter the amount on Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________
72. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 71 and multiply by $100. $ __________/$100
73. Current year debt rate. Enter the rate from Line 49 of the M&O and Debt Tax Rate Worksheet. $ __________/$100
74. De minimis rate. Add Lines 70, 72 and 73. $ __________/$100
SECTION 7: Adjustment for Emergency Revenue Rate
In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter-approval tax rate in the manner
provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year. 55
This section will apply to a taxing unit other than a special taxing unit that:
• directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and
• the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the
assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster
occurred or the disaster occurred four years ago.
Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within the
disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2).
Line Emergency Revenue Rate Worksheet Amount/Rate
75. 2025 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet. $ __________/$100
76. Adjusted 2025 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line. 56
If a disaster occurred in 2025 and the taxing unit calculated its 2025 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 42 (D42)
of the 2025 worksheet due to a disaster, complete the applicable sections or lines of Form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing
Units in Disaster Area Calculation Worksheet.
- or -
If a disaster occurred prior to 2025 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on
Disaster Line 42 (D42) in 2025, complete form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to
recalculate the voter-approval tax rate the taxing unit would have calculated in 2025 if it had generated revenue based on an adopted tax rate
using a multiplier of 1.035 in the years following the disaster. 57 Enter the final adjusted 2025 voter-approval tax rate from the worksheet. $ __________/$100
77. Increase in 2025 tax rate due to disaster. Subtract Line 76 from Line 75. $ __________/$100
78. Adjusted 2025 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet. $ _____________
79. Emergency revenue. Multiply Line 77 by Line 78 and divide by $100. $ _____________
80. Adjusted current year taxable value. Enter the amount in Line 26 of the No-New-Revenue Tax Rate Worksheet. $ _____________
81. Emergency revenue rate. Divide Line 79 by Line 80 and multiply by $100. 58 $ __________/$100
82. Current year voter-approval tax rate, adjusted for emergency revenue. Subtract Line 81 from one of the following lines (as applicable):
Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (taxing units with the additional sales tax), Line 63 (taxing units with pollution control) or
Line 69 (taxing units with the unused increment rate). $ __________/$100
53 Tex. Tax Code §26.012(8-a)
54 Tex. Tax Code §26.063(a)(1)
55 Tex. Tax Code §26.042(b)
56 Tex. Tax Code §26.042(c)
57 Tex. Tax Code §26.042(b)
58 Tex. Tax Code §26.042(b)
0.000000
0
0.000000
0.000000
0.000000
0.630000
0.000000
0.000000
5,906,024,850
0
5,942,561,511
0.000000
0.922205
2026 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 11
SECTION 8: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-new-revenue tax rate. ................................................................................................................
As applicable, enter the current year NNR tax rate from: Line 27, Line 28 (counties), or Line 57 (adjusted for sales tax).
Indicate the line number used: ______
Voter-approval tax rate ...................................................................................................................
As applicable, enter the current year voter-approval tax rate from: Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (adjusted for sales tax),
Line 63 (adjusted for pollution control), Line 69 (adjusted for unused increment), or Line 82 (adjusted for emergency revenue).
Indicate the line number used: ______
De minimis rate. ..........................................................................................................................
If applicable, enter the current year de minimis rate from Line 74.
$ __________/$100
$ __________/$100
$ __________/$100
SECTION 9: Addendum
An affected taxing unit that enters an amount described by Tax Code Section 26.012(6)(C) in line 21 must include the following as an addendum:
1. Documentation that supports the exclusion of value under Tax Code Section 26.012(6)(C); and
2. Each statement submitted to the designated officer or employee by the property owner or entity as required by Tax Code Section 41.48(c)(2) for that tax year.
Insert hyperlinks to supporting documentation:
SECTION 10: Taxing Unit Representative Name and Signature
Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or
employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit’s certified appraisal roll or certified
estimate of taxable value, in accordance with requirements in the Tax Code. 59
____________________________________________________________
Printed Name of Taxing Unit Representative
____________________________________________________________ ________________________________________
Taxing Unit Representative Date
59 Tex. Tax Code §26.04(c-2) and (d-2)
0.653703
27
0.922205
69
0.000000
Ryan Bredehoeft
7/31/26
210 2026-2027 Budget | City of The Colony, Texas
Budget Award
The City received the “Distinguished Budget Presentation Award” from the GFOA for its 2025-2026 budget.
To receive this award, a governmental unit must publish a budget document that meets program criteria as
a policy document, as an operation guide, as a financial plan and as a communications device.
The award is valid for a period of one year only. We believe this 2026-2027 budget continues to conform to
program requirements. We intend to submit it to GFOA for award consideration.
2026-2027 Budget | City of The Colony, Texas 211
Acronyms
Acronyms used in this document include:
ACFR Annual Comprehensive Financial Report
CDC Community Development Corporation
CID Criminal Investigation Division
CIP Capital Improvement Plan
CO Certificates of Obligation
COA Certificate of Achievement
CPA Certified Public Accountant
CRO Community Resource Officer
CVB Convention and Visitors Bureau
EDC Economic Development Corporation
EPA Environmental Protection Agency
ERP Enterprise Resource Planning
FY Fiscal Year
GASB Governmental Accounting Standards Board
GFOA Government Finance Officers Association
GO General Obligation
HR Human Resources
I&S Interest and Sinking
IT Information Technology
LDC Local Development Corporation
LEOSE Law Enforcement Officer Standards and Education
LLP Limited Liability Partnership
M&O Maintenance and Operations
MGD Million Gallons per Day
NENA National Emergency Number Association
PEG Public, Educational, and Government
PID Public Improvement District
PT Part-Time
SRO School Resource Officer
TCEQ Texas Commission on Environmental Quality
TIRZ Tax Increment Reinvestment Zone
TML Texas Municipal League
212 2026-2027 Budget | City of The Colony, Texas
Glossary
A
ACCOUNTS PAYABLE – A liability account reflecting amounts owing to private persons or organizations for
goods and services received by a government (but not including amounts due to other funds of the same
government or to other governments).
ACCOUNTS RECEIVABLE - An asset reflecting amounts owing to the government by private person or
organizations for goods or services furnished by a government.
ACCRUAL ACCOUNTING - A basis of accounting in which transactions are recognized at the time they are
incurred, regardless of when the cash is received or paid.
ACTUAL – Previously occurred, i.e. monies, which have already been used or received, as opposed to
budgeted monies that are estimates of possible monies to be spent or received.
AD VALOREM – A tax paid on the fair market value of real property (land and buildings) and personal
property (business equipment). Fair market or “just” value is determined by the County Property Tax
Appraiser as of January 1 or each year.
AMORTIZATION - Payment of principal plus interest over a fixed period of time.
APPROPRIATION – A specific amount of funds authorized by the City Council to which financial obligations
and expenditures may be made.
ARBITRAGE - The interest earnings derived from invested bond proceeds or debt service fund balances.
ASSESSED VALUATION - A valuation set upon real estate or personal property the County’s Property
Appraiser and the State as a basis for levying taxes.
AUDIT – An official inspection of the City’s financial records performed by an independent certified public
accountant.
B
BALANCE SHEET - A statement, showing the assets, liability and equities of an entity at a particular time in
conformity with Generally Accepted Accounting Principles (GAAP).
BMP - Best Management Practices is a technique, measure or structural control that is used for a given set
of conditions to manage the quantity and improve the quality of storm water runoff in a cost effective
manner as defined by the EPA.
BOND - A written promise to pay a specified sum of money, called the face value or principal amount, on a
specified date at a specific interest rate as detailed in the bond ordinance.
BUDGET – An estimate of probable income and expenditures for a fiscal year period, (October 1 –
September 30) with a program or organizational plan for maintaining a proper balance between the two.
2026-2027 Budget | City of The Colony, Texas 213
C
CAPITAL OUTLAY EXPENDITURES – A functional category used to account for expenditures related to items
with a per unit cost of more than $10,000 such as office equipment, computer hardware, and similar items,
as well as the acquisition of land, improvements to land, buildings, improvements to buildings, vehicles,
machinery, equipment, infrastructure, and other assets, all with a useful life of one year or more.
CAPITAL PROJECTS FUND - A fund created to account for financial resources to be used for the acquisition
or construction of major capital facilities or equipment.
CDC - Community Development Corporation (also known as Type B Corporation) is created by State
Statute. Council appoints Board members and approves the Board’s budget. Revenues are funded by half-
cent sales taxes to promote Economic Development.
CERTIFICATES OF OBLIGATION - Legal debt instruments used to finance capital improvement projects.
Certificates of obligation are backed by the full faith and credit of the governmental entity and are fully
payable from a property tax levy. Certificates of obligation differ from general obligation debt in that they
are approved by the City Council and not voter approved.
CIP - Capital Improvement Plan is a plan for capital expenditures to be incurred each year over a fixed
period to meet capital needs arising from the long-term work program or otherwise. It sets forth each
project or other contemplated expenditure in which the government is to have a part and specifies the
resources estimated to be available to finance the projected expenditures.
CITY CHARTER - The document of a home rule City similar to a constitution, which establishes the City's
government structure and provides for the distribution of powers and duties among the various branches of
government.
CITY COUNCIL - The Mayor and six (6) Council members collectively acting as the legislative and
policymaking body of the City.
CONTINGENCY - A budgetary reserve set aside for emergencies or unforeseen expenditures.
CONTRACTUAL SERVICES - The costs related to services performed for the City by individuals, business or
utilities.
COST - The amount of money or other consideration exchanged for property or services. Costs may be
incurred before cash outlay; ultimately, money or other consideration must be given in exchange.
CURRENT ASSETS – Those assets which are available or can be made readily available to finance current
operations to pay current liabilities. Those assets which will be used up or converted into cash within one
year. Some examples are cash, temporary investments, and taxes receivables which will be collected
within one year.
CURRENT LIABILITIES - Debt or other legal obligations arising out of transactions in the past which must be
liquidated, renewed, or refunded within one year.
CVB – Convention and Visitors Bureau acts as the promotional arm of the City and is responsible for
actively selling, marketing and publicizing the City globally. The CVB promotes the city’s hotels, meeting
214 2026-2027 Budget | City of The Colony, Texas
facilities, historic and family attractions, festivals and events, dining establishments and retail businesses
to the group meetings and leisure markets.
D
DEBT SERVICE FUND - A fund established to account for the accumulation of resources for, and the
payment of, long-term debt principal and interest.
DEFICIT - The excess of an entity's liabilities over its assets. The excess of expenditures over revenues
during an accounting period.
DELINQUENT TAXES - Taxes remaining unpaid on or after the date on which a penalty for nonpayment is
attached.
DEPRECIATION – Depreciation is the systematic and rational allocation of the cost of capital asset over its
useful life. Generally accepted accounting principles (GAAP) require, in most cases, that capital assets be
depreciated.
DWU: Dallas Water Utilities
E
EDC - Economic Development Corporation (also known as Type A Corporation) is created by State Statue.
Council appoints Board members and approves the Board’s budget. Revenues are funded by half-cent
sales taxes to promote economic development.
ENCUMBRANCES - Commitments related to unperformed contracts for goods and services used in
budgeting. Encumbrances are not expenditures or liabilities, but represent the estimated amount of
expenditures ultimately to result upon completion of contracts.
ENTERPRISE FUND – A fund that accounts for operations financed and operated in a manner similar to
private business operations. (i.e. Water/Wastewater and Stormwater).
EPA - Environmental Protection Agency regulates the manufacturing, processing, distribution, and use of
chemicals and other pollutants to determine safe tolerance levels specifically for the City in water in order
to protect the residents and environment from any health risks.
EXPENDITURES – Where the accounts are kept on a the accrual basis or modified accrual basis, this term
designates the cost of goods delivered or services rendered, whether paid or unpaid, including expenses,
provision for debt retirement not reported as a liability of the fund from which retired and capital outlays.
Where the accounts are kept on a cash basis, the term designates only actual cash disbursement for these
purposes.
EXPENSES - Decreases in net financial resources. Expenses include current operating expenses which
require the current or future use of net current assets, debt service, and capital outlays.
2026-2027 Budget | City of The Colony, Texas 215
F
FISCAL YEAR – The twelve month financial period used by the City beginning October 1 and ending
September 30 of the following calendar year.
FRANCHISE - A special privilege granted by a government permitting the continuing use of public property,
such as city streets, and usually involving the elements of monopoly and regulation.
FTE – Full-time equivalent positon, which is calculated on the basis of the number of hours that a position
is budgeted (i.e. 1 FTE = 2080 hours, .5 FTE = 1040 hours, .25 FTE = 520 hours)
FUND - An independent fiscal and accounting entity with a self-balancing set of accounts, recording cash
and other resources together with all liabilities, obligations, reserves, and equities which are segregated for
the purpose of maintaining specific activities or accomplishing certain Goals.
FUND BALANCE – Net position of a fund presented on the budgetary basis. The difference between assets,
liabilities, deferred outflows of resources, and deferred inflows of resources.
G
GAAP – An acronym for Generally Accepted Accounting Principles which are a collection of rules and
procedures that set the basis for the fair presentation of financial statements. The accounting and
reporting policies of the City conform to the GAAP applicable to state and local governments.
GASB - Acronym for Government Accounting Standards Board, an independent, non- profit agency
responsible for the promulgation of accounting and financial reporting procedures for governmental
entities.
GENERAL FUND - The fund established to account for the general operating revenues and basic
operational services associated with City government. It is used to account for all financial resources,
except those required to be accounted for in another fund.
GENERAL OBLIGATION BOND - Bonds that finance a variety of public improvement projects, which pledge
the full faith, and credit of the City. This type of bond requires voter approval.
GENERAL OBLIGATION DEBT - Monies owed on interest and principal to holders of the City's general
obligation bonds. The debt is supported by revenue provided from real property, which is assessed through
the taxation power of the local governmental unit.
GFOA - Acronym for Government Finance Officers Association, a professional association of approximately
19,000 state, provincial, and local government finance officers in the USA and Canada who are deeply
involved in the planning, financing, and implementing thousands of governmental operations in order to
advance excellence in public finance.
GOVERNMENTAL FUNDS - Those funds through which most governmental functions typically are financed.
The acquisition, use, and financial resources and the related current liabilities are accounted for through
governmental funds (General, Special Revenue, Capital Projects, and Debt Service Funds).
216 2026-2027 Budget | City of The Colony, Texas
I
INTERNAL SERVICE FUND – A fund established to account for the financing of goods and services provided
by one department or agency to other departments or agencies of the governmental unit, or to other
governmental units, on a cost reimbursement basis.
M
MAINTENANCE - Work that is performed regularly to keep a machine, buildings, or piece of equipment in
good condition and working order.
MAJOR FUND – A fund whose revenues, expenditures/expenses, assets, or liabilities are at least 10 percent
of corresponding totals for all governmental or enterprise funds and at least 5 percent of the aggregate
amount for all governmental and enterprise funds for the same item.
MODIFIED ACCRUAL ACCOUNTING – Basis of accounting that focuses on current financial resources.
Revenues are recognized when they are both measurable and available and expenditures are recognized
when incurred.
N
NON-MAJOR FUND – A fund presented as a single column on the fund financial statements called Other
Governmental Funds.
O
OPERATING EXPENSES – Expenditures for goods or services which primarily benefit the current period and
are not defined as personal services or capital outlay.
ORDINANCE - A formal legislative enactment by the governing body of a municipality. If it is not in conflict
with any higher form of law, such as a state statute or constitutional provision, it has the full force and
effect of law within the boundaries of the municipality to which it applies. The difference between an
ordinance and a resolution is that the latter requires less legal formality and has a lower legal status.
Revenue raising measures, such as the imposition of taxes, special assessments and service charges,
usually require ordinances.
P
PERSONNEL SERVICES: The costs associated with salaries, wages, workers compensation, health/life
insurance and retirement contributions provided to employees of the City.
PRIOR YEAR SURPLUS - Excess revenues over expenditures from prior years. The excess is rolled into the
fund balance every year and is available for appropriations.
PROPRIETARY FUND – Fund in governmental accounting used to account for activities that involve
business-like interactions, either within the government or outside of it. The two types of proprietary funds
are enterprise funds and internal service funds.
PUBLIC HEARING - The portions of open public meetings held to present evidence and provide information
on both sides of an issue.
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PURCHASE ORDER (PO) - A document which authorizes the delivery and charge of specified goods or the
rendering of certain services.
R
REFUNDING BONDS - Bonds issued to retire bonds already sold and outstanding. The refunding bonds
may be sold for cash and the outstanding bonds redeemed or retired by the cash proceeds, or the
refunding bonds may be exchanged with holders of outstanding bonds.
REIMBURSEMENT - Cash or other assets received as a repayment of the cost for work or services
performed or of other expenditures made for or on behalf of another governmental unit, department or
fund.
REVENUE - Funds that the government receives as income. Examples are tax payments, fees from specific
services, receipts from other governments, court fines, franchise fees, permits, and interest income.
S
SCADA - (Supervisory Control And Data Acquisition System) controls the water pumps to ensure efficient
operation of the water distribution system.
SPECIAL REVENUE FUND - A fund used to account for the proceeds of specific revenue sources other than
expendable trusts or major capital projects that are legally restricted to expenditures for specified
purposes. (i.e. Impact Fees).
SUPPLIES - A cost category for minor items (individually priced at less than $5,000) required by
departments to conduct their operations.
T
TAXES - Compulsory charges levied by a government for the purpose of financing services performed for
the common benefit. It does not include charges for services rendered only to those paying such charges
as, for example, water and sewer service charges.
TAX AND REVENUE BONDS - Bonds utilized by the former “The Colony Municipal Utility District” to finance
water and wastewater improvement projects. This type of bond is repaid through a combination of an
allocation of the tax levy and utility operational earnings.
TAX LEVY - The total revenues to be raised from ad valorem taxes by applying the tax rate to each $100 of
property-assessed valuation.
TAX ROLL - The official list prepared by the Denton Central Appraisal District showing the amount of taxes
levied against each taxpayer or property.
TCEQ - Acronym for Texas Commission on Environmental Quality. A state agency for enforcing federal and
state environmental laws.
TIRZ – Tax Increment Reinvestment Zone is an economic development tool for the City that captures the
projected increase in tax revenue that is created by development within a defined area and reinvest those
funds into public improvements and development projects that benefit the zone.
218 2026-2027 Budget | City of The Colony, Texas
TRANSFER – Internal movements of revenue among funds in the budget to provide needed sources of
financing or reimbursements for expenses incurred on behalf of another fund.
TRIP-08 - 2008 Transportation Road Improvement Program for Denton County.
TRUST AND AGENCY FUNDS – Funds that account for assets held by a governmental unit in a trustee
capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds.
TXDOT - Acronym for Texas Department of Transportation, a state agency.
U
USER FEE – Charges for specific services rendered only to those paying such charges (i.e.
water/wastewater service fees and recreational fees).
UTILITY FUND - Fund used to account for operations that are financed and operated in a manner similar to
private business enterprise where the costs of providing water and sewer services are financed through
user charges from water and sewer bills.
W
WORKING CAPITAL - The amount that current assets exceed current liabilities.