Farmersville City Council
June 13, 2022

City of Farmersville
Proposed Budget for Fiscal Year 2022-2023
Strong Roots…Growing Possibilities

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City of Farmersville
Proposed Budget for Fiscal Year 2022-2023
City of Farmersville
City of Farmersville
City Council
Paul Boyer
Mayor
Tina Hernandez
Mayor Pro Tem
Greg Gomez
Councilmember
Ruben Macareno
Councilmember
Danny Valdovinos
Councilmember
City of Farmersville
City Leadership
City Council
Jennifer Gomez
City Manager
Kevin Gross
City Engineer
Karl Schoettler
City Planner
Jeff Dowlen
Public Works
Director
Douglas Stewart
Volunteer Fire
Chief
Steve Huntley
Director of
Finance and
Administration
Rochelle Giovani
City Clerk
Mario Krstic
Chief of Police
Michael Schulte
City Attorney
Table of Contents
Budget Overview Budget Message............................................................................................................................................ 1 City Overview and Mission
Mission Statement & Goals ...........................................................................................................................25 Community .................................................................................................................................................33 Financial Structure, Policy, and Process Overview of Funds ......................................................................................................................................39 Changes to Funds .......................................................................................................................................53 Financial Policies .........................................................................................................................................57 Basis of Accounting and Budget ....................................................................................................................61 Prop 4 Gann Appropriation Limit ...................................................................................................................63 Summary of Financial Statements .................................................................................................................73 Summary of Budget Process .........................................................................................................................77 Measure Q: Cannabis Business Tax ...............................................................................................................83 Budget Summaries
Budget Summaries ......................................................................................................................................89 Summary of Fund Balances ..........................................................................................................................93 Proposed Fiscal Year 2022-2023 Budget by Fund ...........................................................................................94 Summary of General Fund Expenditure by Department ...................................................................................95 Estimated Ending General Fund Net Position ..................................................................................................95 Summary of Revenues by Fund ....................................................................................................................96 Summary of Expenditures by Fund ...............................................................................................................97 Summary of Expenditures by Department ......................................................................................................98 Summary of Expenditures by Department & Type ........................................................................................102 Summary of Budget Transfers ....................................................................................................................105 Summary of Restricted Funds .....................................................................................................................106 All Revenue and Expenditure Accounts ........................................................................................................107 Budget Charts
Budget Charts ...........................................................................................................................................127 General Fund: Where the Money Comes From .............................................................................................131 General Fund: Where the Money is Spent ....................................................................................................132 Actual Revenue and Expenses with FY 2023 Projection .................................................................................133 General Fund Expense – Budget vs. Actual ...................................................................................................134 General Fund Revenue – Budget vs. Actual...................................................................................................135 Historic Sales Tax Receipts & FY 2023 Budget...............................................................................................136 Capital and Debt Summary of Debt ......................................................................................................................................137 Debt Service Schedules ..............................................................................................................................141 Five Year Capital Improvement Plan and Capital Budget ................................................................................147 Proposed Five Year Capital Improvement Plan .............................................................................................164 Administration and Finance ........................................................................................................................165 Engineering ..............................................................................................................................................167 Fire & Code Enforcement ...........................................................................................................................189 Planning ...................................................................................................................................................197 Police .......................................................................................................................................................203 Public Works .............................................................................................................................................209 Budget Overview by Department
City Department Overview .........................................................................................................................231 Jurisdiction Wide Organizational Chart..........................................................................................................234 Administration and Finance ........................................................................................................................235 Community Development ...........................................................................................................................245 Fire & Code Enforcement ...........................................................................................................................253 Police .......................................................................................................................................................261 Public Works & Engineering ........................................................................................................................271 Positions, Salaries & Benefits
Positions, Salaries & Benefits ......................................................................................................................281 Organizational Chart by Department ...........................................................................................................284 Authorized Full-Time Personnel Positions by Department ..............................................................................285 Time & Cost Allocation for Full-Time Positions ..............................................................................................286 Historical Payroll & Benefit Cost by Fund .....................................................................................................295 Salary Schedule ........................................................................................................................................296 Resolutions
Budget Adoption Resolutions ......................................................................................................................299 Appendixes
Debt Management Policy ...........................................................................................................................307 Investment Policy ......................................................................................................................................325 Minimum Fund Balance and Budgetary Uncertainty Fund Policy .....................................................................347 Procurement Policy.....................................................................................................................................351 Glossary ...................................................................................................................................................507

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City of Farmersville
Budget Message
City of Farmersville

Budget Message for Fiscal Year 2022-23
June 13, 2022
To: Honorable Mayor and City Council of Farmersville
From: Jennifer Gomez, MPA
City Manager

Steve Huntley, CPFO, IPMA-SCP
Director of Finance and Administration
City of Farmersville “Strong Roots…Growing Possibilities” 2022-23 Budget Introduction
It is a great honor to present this balanced Fiscal Year (FY) 2022-23 Budget to the City Council and residents of Farmersville. This Budget continues the Council’s legacy of fiscally prudent and strategic spending goals to reach outcomes that assure this community’s quality of life, unique identity, and forward progress. Farmersville has visionary leaders who strive to look beyond the year ahead of them and further to the foundations needed for future generations.

The FY 2022-23 Budget takes into consideration the long-term vision of the Council and couples them with the operational requirements that the municipal organization faces on a daily basis.

The FY 2022-23 Budget balances the need for laying solid foundations for the future while addressing the needs of today.

In 2020, the entire world experienced the beginnings of a pandemic, and small cities like Farmersville braced for an uncertain future. Today, having weathered that storm, Farmersville must brace itself again for what appears to be an incoming economic storm as inflation rises to levels not seen in 40 years, housing prices are at all-time highs with inventory at all-time lows, interest rates are rising, and companies are still experiencing significant staffing and supply chain shortages. Geopolitical and Social conflicts at home and abroad could also have continuing economic impacts in the next year.

It is an eye to this uncertain future that guided the decisions made in this proposed Budget. If Farmersville stays the course with conservative, fiscally prudent spending, but also makes informed and wise investments in capital and staffing, the City will once again lead this community through the storm to a bright future on the other side.

Policy, Economic, and Legislative Considerations
External factors at the State and Federal levels plus social media influences will always play a part in budget formation and strategic policy (whether efficient and effective or not). These factors can be just as impactful as internal or local factors. Therefore, it is important to consider them as the City plans for its future. More recent events with the COVID-19 pandemic crisis response and the corresponding economic impacts are now the overriding external factors on the City for the next fiscal year. Just as with prior challenges, responding to these historic changes, and a host of other issues, means that staff’s involvement in opportunities to be educated and empowered continue to be a priority and a necessity.

Economic and Inflationary Impacts
There is no bigger issue facing the City of Farmersville than the skyrocketing inflation rates and associated looming economic crisis. The City has already seen costs for construction materials and other essential items increase by 30%-40% in the last year. Lingering supply chain issues (whether real or just implied through price elevation) and higher fuel costs also add to the economic challenges ahead for City operations and residents alike.

Currently, updates on inflation and the health of the US consumer, as measured by the Personal Consumption Expenditures (PCE) Price Index, are lower recently, but still running well above average at 6.3% increase year-over-year. The drop in the rate of year-over-year price increases is an indication that inflation might have reached its peak level.

While personal spending has proven resilient (a key indicator of a healthy economy) the US savings rate fell to the lowest level since 2008. The average consumer still has some capacity to spend, but there are signs that elevated gas, food, and shelter costs are pressuring discretionary spending decisions.

New home sales were down to an annualized rate of 591,000 as a combination of sky-high real estate prices and rising mortgage rates create affordability challenges for potential buyers across the nation.

The Federal Open Market Committee (FOMC) which is tasked with combating inflation and creating jobs, is anticipated to raise rates at an historic rate in both June and July. The Fed is also planning to commence the wind down process of its fiscal stimulus on June 1. Tightening monetary policy is expected to be a catalyst for additional market volatility and to weigh on US economic growth for the remainder of 2022.

Last year, as the pandemic was re-testing all-time highs with new variants, the City was bracing for potential economic impacts. However, economic and fiscal stimulus was plentiful and the impacts that the City is now feeling is more related to inflation, than economic collapse due to a pandemic. This inflation, coupled with rising gasoline prices and lingering supply chain issues

from the pandemic heights will likely have a bigger impact than the pandemic did, financially speaking.

Surging inflation means that the City must be cognizant of the impact on its employees, in terms of trying to keep salaries at levels where employees can still afford the necessities of life, and that the City does not lose its employees to other agencies who pay more for the same position. In the midst of the historic rise in inflation, the City has a unique opportunity to begin to set foundations for the future with planned projects and operational changes but must tread carefully, being mindful that Measure Q resources are limited, and now declining.

Measure Q Trends
These funds from Cannabis business will be critical to meeting the deferred maintenance needs of the City, funding revitalizing projects for future development diversification, while ensuring that the General Fund stays healthy for providing essential services into the future. While the potential revenue from Cannabis dispensaries is high, there are also potential downsides if the City becomes too dependent upon it for objectives outside of one-time costs. The new tax revenue has proven very helpful for the City providing the equivalent of a 20% increase to total unrestricted cash of the City.

As discussed repeatedly in past years, restraint and financial discipline needs to be exercised to not recognize Measure Q revenue as ongoing, but rather as one-time funds for potentially several years to come. Balancing the ongoing needs versus one-time projects is becoming more difficult. Staff is mindful of how much should be committed for ongoing annual expenses knowing it will be at the concession of a future project. Spending from cash on hand (cash in the bank from the prior year) rather than projected revenues in the future toward one-time expenses continues to be the most prudent route to take given the precarious situation at hand.

The industry, while highly regulated, is also subject to many outside influences including the very agencies which regulate it! Dozens of law changes to Prop 64 have been enacted since it passed in 2016 by administrative law changes that do not require or include input from voters or local municipalities.

Additionally, the industry is still very new in the business cycle, and uncertainty about competing dispensaries in neighboring cities as well as the newly allowed State-wide delivery of cannabis could dramatically impact this revenue cash flow.

Regarding competition for market share locally, the City of Visalia, with nearly 13 times the population of Farmersville, is once again discussing its Cannabis policy at the writing of this report. If that market share relationship were to change, the tax revenue situation would change with it. So, while Cannabis Business Tax is one of the largest benefits to the City currently, it could also be one of the largest threats of the future.

With delivery services, competition for market share is now broader than just local city brick and mortar locations. Clearly, there are many variables at play and the severity of their impact

could be debated. It is likely that these changes are to be the first of many to impact this revenue source in the future.

Nevertheless, speculation about future impacts doesn’t change the fact that the City is now more dependent upon this resource than ever before, and so it needs to be careful not to overextend itself. Patience and creating a commitment to continue a conservative spending plan of only cash on hand rather than future revenue will be the key to helping everyone stay on the same page with Measure Q spending.

Currently, the City of Farmersville is funding all its capital costs borne by the General Fund with Measure Q Cannabis Business Tax revenue (about $1.1 million). The growing commitment upon this revenue source in all categories is clear, as illustrated in the table below:

Category FY 2021-22 FY 2022-23 Difference
Cannabis Management 112,000 125,000 +11.6%
Capital Costs 743,183 1,098,737 +47.8%
Operation Costs 358,000 500,000 +39.6%
Projections for future revenue is still in flux as reflected in the declining revenue in each of the last four quarters resulting in a decrease of over 16% in just over a year and reducing the budget forecast by over $250,000 from prior year to Fiscal Year 2022-23.

The City is at a crossroads with growing dependence upon this revenue and yet revenue receipts decreasing simultaneously. The underlying concerns about the limited sources of this revenue have not changed.

Discipline and patience are needed to ensure that the City is ready for any revenue changes in the future. It is important to remember that while there is opportunity (another dispensary is on its way) there are also increasing risks and threats not under the control of the City too. A careful balance must be taken for the sake of the City’s future.

Tax Base Issues
As the City’s tax base remains small and lacks diversity, it has become even more important to manage this factor as the revenue amounts of the City grows and demands for it. In large part, what makes this budget even possible is that the City has not over-extended itself in the last couple of years despite revenue growth. Positions and projects have been added appropriately to each and every department in the last few years (because they were needed), but they were added slowly and incrementally.

While revenue growth has been significant in recent years because of the additional Sales Tax Measure (Measure P) and the new cannabis dispensary businesses, the underlying issue is that the tax base of the City is still too small to say that it is stable for rapid spending growth. Of all the sales tax that the City depends upon to operate over 54% of it came from just four businesses in 2022. The table below demonstrates the Sales Tax growth from 2014 to 2023 with the light blue representing the Bradley Burns 1% Sales Tax, the gray representing Measure U (2004), and the dark blue representing Measure P (2017):

This is why fully funded reserves are critical, living within our means (balanced budgets) is paramount, and investment in future revenue diversity is vital.

One of the tasks for the goal of Financial Sustainability is to fully fund the reserves of the City.

There has been progress toward this goal but the reserves are critical for the City to survive downturns and crisis. It is well documented that the Cities that can cut the least in hard times (assisted by reserves) recover the fastest and grow the most in the good times.

Living within our means by budgeting conservatively has given the City a huge advantage over the last several years. The City has been able to create reserves where there were none. The City has been able to fund capital projects and replace aging assets when it could not before.

The City has expanded and added positions and given raises when it could not before.

Intentionally moving slowly has made these achievements possible. Slower growth allows small cities to be ready to survive downturns.

The City should then also take cash that it has now and re-invest it in ways that will develop more growth in the tax base of the City. Revenue sources other than sales tax are important.

More, and different types of business will be critical to diversity of economy. This is why the City needs to attempt a hotel tax again and find a way to attract a hotel and anchor businesses by Highway 198 as well as other opportunities for revenue streams.

To this end the City continues to make
efforts to diversify the tax base.

Economic development efforts are
underway and participation with the
Tulare County Economic Development
Corporation (EDC), Team California, ICSC, and with other City-led initiatives will drive up demand for more business within Farmersville.

The City will continue normal operations for the Fiscal Year 2022-23 but this comes with necessary self-imposed limitations. There will always be good times and lean times and the City needs to react appropriately in each. The economic factors that can be rightly measured are showing warning signs for the future. So, the City operates with the idea that, the City’s tax base is still insufficient for the service levels it desires, and growth and diversity in the tax base are still needed.

CalPERS Debt Management
The City also continues to adjust to current CalPERS funding changes, but also paying for debt through CalPERS unfunded accrued liabilities (UAL). To better evaluate this, in October 2018, the City went through a detailed analysis with its municipal advisor to evaluate the most appropriate manner to tackle this large and growing financial issue.

Currently, the City pre-pays the “normal” amount owed for the year (instead of paying monthly, it pays annually, thus reducing some interest expense on the amount owed that year). The City also makes Additional Discretionary Payments (ADPs) when funds are available (typically in carryover revenue from one year to the next), which help to reduce the UAL debt burden.

The issue continues as the State attempts to find ways to pay for the pension debt crisis that started in the early 2000s. As the CalPERs portfolio took loss after loss, adjustments were made including signing of PEPRA into law in 2013, lowering the discount rates from 7.75% to 7% shortly thereafter, as well as other actuarial changes that slowly shifted the responsibility of funding pensions from investment earnings to employers. This is best illustrated with the “pension buck” as seen below:

The ‘Pension Buck’ graphic clearly illustrates that only 60% of pension costs are currently paid by investment earnings. Although this is an improvement over the prior year, the investment policies of the CalPERS Board continue to act as an additional tax on Farmersville residents. This is because rising pension costs in the City budget crowd out the ability to fund other community needs. These rising pension costs are not a reflection of local control, as the City has managed its pension liability prudently - the City has no control over how CalPERS invests pension contributions.

Comparatively, Farmersville is faring well with the amount of debt and the funding ratio of its pension but there are still concerns with this amount of debt and the interest rate (7% generally) will have on the future of the City. Staff is evaluating the best way to tackle these issues and has budgeted for a potential turning point in dealing with the UAL debt in Fiscal Year 2022-23.
2021
2020

With a much better than average return at CalPERs for Fiscal Year 2021-22 coupled with the discretionary payments made by the City in previous years, the debt issue may be to a point where there may be more options to lock in savings and keep payments low and manageable for the City. Staff is working closely with CalPERS actuarial staff to get the best deal for the City that will support Financial Sustainability and manage the trade-off between risk, flexibility, and financial savings.

Insurance Market Impacts
The City continues to be covered for worker’s compensation, liability, crime, auto, property, and employer’s liability insurance, with coverage that is pooled with 52 other cities in the Central San Joaquin Valley Risk Management Authority (CSJVRMA). Membership in the CSJVRMA allows the City to be self-funded for most of program areas, which is a proven cost-effective approach as opposed to relying upon traditional insurance carriers for these essential coverages.

However, the property insurance market has become the hardest market in decades caused in large part by unprecedented loss activity such as global catastrophic losses (hurricanes), wildfires, and other attritional losses.

These losses have caused increased scrutiny of client data, reduced sub-limits and caps on certain types of exposures, decreased limits offered by single carriers, increased deductibles, and material premium increases. As a result, the City of Farmersville’s property insurance premium in Fiscal Year 2021-22 increased 27.06% and is projected to increase in Fiscal Year 2022-23 by another 24.75%. While these seem like large increases, they are very good compared to the market as a whole where some customers are non-renewed simply because the insurance companies do not have a budget to cover the risk perceived by insuring a City.

Meanwhile others have seen premium rates increase by triple digits!

Additionally, increasing costs related to benefits and other requirements will prove very challenging in the years to come. Broad legislation is applied equally to cities, no matter their size, financial standing, or capacity to respond. The City will need to wisely chart a path through these requirements by absorbing, contractual risk transfer, or avoiding the risks associated with these challenges.

Transit Factors
Transportation is an important topic to the residents and City Council of Farmersville and it has been discussed many times. This cost is worthy of mention here because it cannot be seen in the budget. Rather, funding for the transit system is exchanged with Visalia Transit before the transportation funding allocations reach the City of Farmersville. Therefore, no revenues and expenses are associated with it on the books.

In addition, Farmersville received Federal credits applied toward expenses from Visalia for transit operations. The total transit cost for the year was $339,172.10 but the total credits applied to Farmersville were $765,782.02. This leaves a credit balance of $426,609.92 which is anticipated to cover the cost of transit for Fiscal Year 2022-23.

However, with transportation costs rising at a rapid rate, it is a threat to street funding in general. There is no special pot of money to support only transit; the funding is shared between both transit and street maintenance needs and so a balance must be maintained going forward with clear objectives and expectations of services provided.

As a result, Farmersville has elected to transition to the new Tulare County Regional Transit Agency (TCRTA) which is a Joint Powers Authority (JPA). This has unknown costs and an unknown start up period currently. So, it is too early to say if this is going to make financial sense for the City or not. In the meantime, this CARES Act (Federal credits) funding will provide much needed relief so that the City can focus on its street projects.

Funding will be needed in the future for transit services whether they are directly with Visalia or part of services provided by a JPA. City staff will be sure to account for this need in the future when it is better known.

New Law Mandates
Among other policy challenges facing the City, is the relentless flood of laws coming down from the State of California, and their associated impact on the City. The 2021 State of California legislative year saw 2,369 bills introduced collectively by both the Senate and Assembly. Of those, 770 bills were signed into law by the Governor. This has now become a standard with almost equal amounts of new law introduced in both 2020 and 2019 as well. Each year, City staff must realign their procedures and policies whether or not these new laws are successful or effective. This is a heavy burden on the small staff of the City. New law is typically applied to all agencies, no matter their level of staffing, expertise, or budgetary capacity to address such issues.

Of note are the housing crisis, the water crisis, and organic waste management. Law regarding the area of housing has been changing dramatically, and in many ways taking away local control (State mandates about ADUs, for example) but don’t actually solve the problem.

Drought and related water accessibility concerns will continue to be a critical issue for the City of Farmersville. It is expected that sometime during the summer months, the Governor’s water reduction strategy will become a mandatory plan, requiring extreme conservation measures. This will place an additional fiscal burden on the City’s Water Enterprise (as well as code enforcement), as consumption-related revenue will drop. The Water Enterprise must continue to provide clean, reliable water for residents and businesses, and those expenses are generally the same regardless, so the Enterprise will experience constraints as expenses stay static and revenues drop.

Utility Operations & Sustainability
The enterprise funds of the City – Water, Sewer, and Trash are all facing continuing transitions in the coming year.

The Water Utility Fund is one of three Enterprise funds of the City and it has undergone significant change in the last few years. The conversion to meters from a flat rate city-wide and the implementation rate increases over five years (ending in Fiscal Year 2022), dramatically changed the operations of this fund. At this point, the fund is still projected to breakeven (before depreciation cost). This means that although it may have enough revenue to operate, it is not effectively

preparing for the eventual repair and replacement of assets appropriately. Therefore, the results of the evaluation of this enterprise’s assets will prove important for planning ahead for managing deferred maintenance in the future. This issue, among other future issues relative to being a provider of water, will need to be considered in future calculations to ensure that City rates are appropriate.

The sewer system is not currently in a period of rate
increases but more work needs to be done to ensure that the fund is healthy for the long term. Now that the new wastewater treatment plant is complete, the countdown begins to when the City must start the repayment of debt owed to the State (it is already paying the portion owed to USDA). Repayment will start one year after official completion for the State portion (and last 40 years). Payments to USDA will be for a 30-year term. There were significant operation cost increases to stay compliant with the State that must be absorbed while maintaining critical debt covenant revenue ratios. The future of this fund is very different from the history it has had so far.

The solid waste system is undergoing changes as well due to changing State law. As a result, the first of five years of residential rate increases began in July 2021. These rate increases are designed specifically to offset the costs related to increased education and compliance work needed for compliance with SB 1383, organics recycling and composting enforced by CalRecycle.

Ultimately, this is a burden on the operation and the refuse fund which can only be solved with service-related user rates charged to residents.

What remains from the pandemic is the uncollected utility payments (water, sewer, and trash) of the City and the dwindling assistance opportunities for rate-payers. The City, as required by the Governor’s executive order, had to provide utility services but was not allowed to enter into the collection process on customers that did not pay for the service. As of January 2022, the City is finally able to collect what is owed from services provided. This resulted in over $100,000 of debt and over 100 payment plans created for residents, even after State assistance payments were applied. City staff is working through this glut and will continue to do so for some time as the payment plans are required to be at least 12 months long by State law.

As in the prior years, the City will continue to be successful by keeping its eye on the goals adopted in the Strategic Plan. This will allow the City to wisely tackle decades of deferred maintenance, purchase assets that had never been within its grasp before, pre-pay debt to save thousands of dollars of interest, save for the future economic downturns, and make one-time payments to affect all kinds of good effects on and for the community.

The fifth and final strategic goal of the City is to foster Financial Sustainability and it is the goal upon which all other goals are built, the foundation of the plan. This will require risk-taking and investment at times, but it will also take discipline and patience for the long run. Short-term thinking, and too much attention to short-term results will cause the City to deviate from its strategic plan and miss its goals.

These strategic plans will all take time to create and implement, but they will create a clear roadmap for the City to follow. It will help to project the true cost to operate services, the true cost to fix broken systems, and the true cost to repair or replace worn down equipment and assets. The City must stick to the strategy and stay the course to cross the finish line on these important tasks and projects and bring the City to where it needs to be. It then needs to create the plan to determine what scope of services the City must or can maintain and then execute a plan to pay for it.

Priorities for the Coming Year
As in past years, the annual budget is where the City puts strategy and policy into action and transaction. Essentially, the City can say what it will do or write down what it plans to do but the budget document is the actual action that takes place and it will either show alignment with these plans or not. This year is a balanced budget proposal that represents the aggregate work of each department of the City to achieve the City’s mission set forth by the different goals and tasks within the Strategic Plan. Staff is committed to focusing on the Mission Statement, Core Values, and Strategic Goals and applying them to the daily operations of the City and building the foundations for the future.

That said, the budget for FY 2022-23 is the first major step toward achieving these goals and reaching the strategic culmination of the City. As stated in the Strategic Plan of the City of Farmersville:

The mission of the City of Farmersville is to work in partnership with the community to promote a living and working
environment that allows for the best quality of life by serving the residents with responsive, consistent, progressive, and professional leadership.

The Budget incorporates many of the goals identified in the Strategic Plan in order to be in line with the “big picture” mission of the City. While the work will never truly be finished, success can be measured through our ongoing efforts of continuous improvement by focusing on these Strategic Goals and completing specific initiatives and actions.

The Strategic Goals that the City aims for are defined as:
• Quality of Life – enhance core services and address needs of community

• Strong & Diverse Economy – support new development for residential, commercial, and industrial needs

• Public Safety – improve current levels of services

• Community Engagement – effectively communicate with the community including bilingual information

• Financial Sustainability – maintain healthy finances
By measuring what is done by staff each day through the lenses of the Core Values of leadership, professionalism, stability, consistency, and efficiency, the City will accomplish the Strategic Goals and therefore, fulfill its mission and commitment to the community. Although the major projects this year represent a shift from large road projects to large park projects, each goal and task will still require Council and staff to maintain focus in order to see the mission clearly. More on the mission, objectives, and specific actions directed by the City Council can be found in the next section of this report.

As in prior years, practically applying the Core Values and Strategic Goals is where City staff brings the vision of City Council from plan to reality. Each department has been busy working on these efforts and have made plans to do so in the coming year through the budget. Over the last year, many improvements have been made to move toward these goals and many more are still on the list to complete.

Improving the Quality of Life as defined by the goals of the Strategic plan is to Enhance Core Services and Address Needs of Community by:
• Improve infrastructure and facilities
• Develop and improve City parks to encourage community use • Provide an excellent level of current services
• Provide safe streets for vehicles, bicycles, and pedestrians In order to meet these goals quality of life has been prioritized again this year, largely through projects programmed in the Capital Improvement Plan. Some of these projects include sidewalk improvements based on the data collected through the City-wide ADA transition plan of FY 2019-20, upgrades to downtown lights, conducting a study to evaluate residential street lights, and replacing a failed water well. Additionally, to improve all methods of transportation “Year 1 Repairs” as prescribed by the Pavement Management Program will repair roads in the East Ash and North Shasta areas of town. This is the first year in a multi-year program that is at least six years in length touching nearly every portion of the City streets not already addressed in the last several projects. Most notably this year will be the work done in parks.

Over $5,000,000 will be focused on improvement of parks through the purchase of new bleachers at Veteran’s Park, multi-million dollar grants to add to the Sports Park, and use of ARPA funds to update Roy’s
Park. Other Quality of Life
developments include master
plans for sewer, water, and
storm drains, and other public
works equipment purchases to
improve service delivery.

Economic development efforts
have been a big focus in the past couple years and will continue into the new year to foster a

Strong and Diverse Economy again. This goal is defined by Supporting New Development for Residential, Commercial, and Industrial needs of the City by way of:
• Approve new subdivisions that offer affordable housing. • Encourage business development to provide more services and jobs to the community. • Promote Opportunity Zone to attract manufacturers to the Industrial Zone. • Broaden the tax base to increase City revenue.

Most notably this year will be the work beginning on the Highway 198 onramp area with a beautification project provided through the Clean California grant awarded to the City. This will prepare the entry to the City with a new, stunning welcome to not only visitors but developers as well. The curb appeal will be a worthy investment to the City’s future. In partnership with this effort are several important documents that will help move the City forward. Work will continue on the Downtown Specific Plan and the Zoning Ordinance Update through a grant awarded from SB 2 funding. New to this year will be work to update the City Standards (LEAP grant), and updates to the City’s General Plan and Housing Element. While these may seem like inconsequential documents – these are the standards and plans through which the future of Farmersville can be seen. The future vision of the City is cast through these controlling documents for generations to come. City Council’s thumbprint on the community will be seen through the implementation of what is in these documents. Interest by commercial and residential developers furthers the City’s ability to achieve this goal and City staff will broaden work this year to promote the City this year through traditional and creative marketing methods.

Improving the service levels within Public Safety is also addressed in the strategic plan goal of Improving Current Service Levels through:
• Deliver high quality services while
managing workforce capacity and
resources.
• Improve technological capabilities of the
City.
• Utilize grant opportunities to implement
and complete prioritized City projects.
• Cultivate a positive work environment.

These priorities are addressed in more technology and equipment purchases as in past years.

In addition to the new Fire Engine and Command Vehicle added last year, new rescue equipment and AED devices for the Fire Department as well as the continuation of the police department vehicle purchase plan will provide for the latest and best technology for the first responders of the City. More deferred maintenance items will also be addressed through the purchase of SCBA units and turnouts for the Fire Department and the final stage of the remodel in the Police Department. Technology and equipment, while important must be operated by dedicated staff. Therefore, a change in the structure of the Fire Department is necessary to provide more day-to-day on-site management by converting the volunteer leadership structure of a Chief and Battalion Chief to a full-time Battalion Chief position. Finally, the completion of the Strategic (short-term) and Master (long-term) Plan for the Fire Department will light the path forward for the department and kickoff a work toward meeting the goals and objectives.

City staff has worked consistently to improve Community Engagement by increased communication relative to utility shutoffs through compliance with SB 998, community workshops held for Sports Park development, outreach regarding COVID-19 assistance, and new use of social media, video conference meetings, and the City website (www.cityoffarmersville-ca.gov) again this year. Outreach will continue in the next year as well.

This goal of Effectively Communicate with the Community Including Bilingual Information contains the following objectives:
• Encourage community engagement through outreach and interagency partnerships. • Educate the public through social media and online presence. • Provide clarification and direction on City policies and processes. • Promote a positive image to the community.

City staff has launched a couple of surveys recently to interact with residents and collect data for a variety of uses through mail, social media, and the website. This is not just a pandemic work-around, but an effective method that staff will be able to use for years to come.

Accessibility for all is a top priority and will continue to be seen through advancements in ADA compliance on the website and enhanced features coming soon. Staff will also continue work on streamlining processes and offering new ways for residents to interact regarding their utility bills, permitting needs, and park reservations.

This is important work because as the sports park complex and other park improvements come to fruition, demand for use of public use areas such as picnic areas, sports fields, and an amphitheater, will increase.

Finally, the City targeted Financial Sustainability in a significant way for this coming year.

City staff is tasked with Maintain Healthy Finances by:
• Adopt conservative Annual Budgets for Operations and Capital Improvement Plan. • Adhere to Debt Management and other Fiscal policies.
• Fully fund the Budgetary Uncertainty Fund and maintain the Minimum Fund Balance. • Strategically prepare for a changing legislative landscape and economic conditions.

Staff has completed a Cost of Services study and a study to update the Developer Impact Fees to help strengthen the financial sustainability of the City. The implementation of these studies by updating City fee schedules is important to collecting the appropriate amount of fees to pay for the services provided to residents and businesses. This will allow the City the resources it needs to meet all the other goals of the City. Without the proper funding, the General Fund must subsidize the services with tax dollars meant to support other essential services. These new fees were implemented January 1 and July 1, respectively. The City continues to budget conservatively by following fiscal policies and has prepared for the future by addressing the debt burdens it can with CalPERS. However, fully funding the Budgetary Uncertainty Fund remains outstanding and the City should act while times are good to prepare for the inevitable lean times. The City responsibly reports all these revenues and expenses which has led to another successful “clean audit” year without any audit findings.

Last year, it was reported in this message that
the City secured a contract with a legislative
advocacy group to help find more revenue and
funding opportunities for the City. As a result,
the City was able to bypass financing of a new
fire engine and obtained State Budget funds for
this important apparatus instead! Senator
Hurtado’s office, by way of Townsend Public
Affairs, secured this funding and saved the City
thousands of dollars in interest payments over
the next several years.

The City has maintained this relationship with Townsend & Associates, and in addition to seeking other grants and opportunities with Blais & Associates, is poised to leverage precious dollars for maximum impact in the City. This will also potentially free up other funds available for more deferred maintenance and essential service support in the future. Although it appears that the impacts of the pandemic are largely behind us, acting responsibly with leveraged cash is important as we have now experienced inflationary impacts ballooning project costs that the City is already committed to through grants, thus endangering the financial stability of the City.

Not all grant opportunities are equal, and not all grant opportunities are essential, and so the City must be discerning with its commitments.

The budget necessary to accomplish all these ongoing goals must start with equipping City staff with the necessary resources. To achieve this, a comprehensive five-year Capital Improvement Plan (CIP) was formulated and updated again this year from department requests that were analyzed, prioritized, and finally presented to Council on March 25, 2022, for review and direction.

The Capital Budget for Fiscal Year 2022-23 has been integrated with operation budget requests into the proposed budget in this report for a complete picture of the year to come. To overcome some of the deferred equipment and infrastructure deficiencies, use of fund balance, one-time allocations (such as ARPA), and affordable financing options have and will continue to be used. This was reviewed with Council on May 25, 2022 for review and direction.

This will prove to be another busy year for the City of Farmersville. This year’s Capital Budget is $10,487,462 has 28 unique projects of which, six are over $1 million each in total cost. This is a total capital reduction of 33% from FY 2021-22 with 33 projects. The completion of the North Farmersville Boulevard Widening Project is imminent and accounts for most of this difference. The total project cost to date of over $9 million makes it the largest road project ever taken on by the City. Things are not slowing down on the operations side of the house either. When the capital budget is added to the Operation Budget of $11,352,367 (about 12% more from FY 2021-22), it brings the total proposed budget to $21,840,099 for FY 2022-23 (16% less from FY 2021-22).

While the City is optimistic about development in the future, conservatively approaching our growth is key to successfully managing it. While most of revenue cashflows are out of the control of the City, development of new revenue cashflow sources can be controlled, and will continue to be prioritized with larger, long-term objectives in mind. The City anticipates more growth this year and will continue to prepare itself for new possibilities responsibly.

Changes to the Budget over Prior Years
Given these priorities, issues, and strategic direction, the City has made some changes in the budget this year compared to prior years but many of the services remain the same.

The proposed budget for FY 2022-23 is a balanced budget that features a wide variety of ongoing projects, programs, services, and initiatives aimed at achieving the Strategic Plan of the City as adopted in February of 2021. The revenues needed to support these features are forecasted to grow, but at a slower pace than the prior year which was heavily influenced by new revenues streams in Farmersville. This continues a healthy trend of budgeting the last several years:

Budget FY 2021/22 FY 2022/23 Difference Percent
Operation 10,167,374 11,352,637 1,185,263 12%
Capital 15,741,876 10,487,462 (5,254,414) -33%
Total 25,909,250 21,840,099 (4,069,151) -16%

Overall, General Fund revenue for the City is expected to increase about 3% compared to FY 2021-22 budgeted figures. Sales Tax is still the dominate source of income (45%), but as discussed earlier, is reliant upon only a handful of businesses to generate most of this income.

Property tax (combined with VLF due to a State funding swap) is the second largest revenue source (26%) has grown slowly mostly due to lack of new development. Transfers into the General Fund are dominated by movement of Measure Q funds to offset the expenses for capital costs and some operational costs and is now the third largest revenue source (18%).

Expenses also continue to grow to support salary and benefit increases, capital projects, and incremental operational expense increases. Although inflationary effect will likely start inflating costs in the near future, the City assumes an increase in costs generally, but also specifically for fuel at about 15%, insurance at 24%, and for other benefits at 10% which have all been added in the budget.

The key elements of change within the operation budget is the update to the salary allocation for Public Works to reflect the changes in the workload of staff due to current priorities and the completion of the Wastewater Treatment Plant project and other changes to park maintenance.

While these changes are impactful across a number of different funds they are felt most in the General Fund (increases in cost) and the Maintenance Districts Fund (now appropriately balanced).

The operations budget contains several new and ongoing grants that were awarded regarding park development, community services, and studies needed for future improvements and development. Service levels are consistent, but more staff and new types of positions are planned to be added to better support the residents of Farmersville and the existing structural needs of the City. A Battalion Chief position will be converted from a volunteer position to a full-time position to add needed depth, flexibility, and leadership in the Fire Operations of the City.

The General Fund remains in a much healthier financial position than several years ago and is maintaining its fund minimum requirements. The health of the General Fund is primarily due to the Measure Q: Cannabis Business Tax revenue relieving the General Fund of hundreds of thousands in deferred maintenance, capital improvements, and other one-time costs that it could not otherwise afford.

The Capital Budget cost in FY 2022-23 is $10,487,462 and $1,098,737 of that cost would have been borne by the General Fund but is instead offset by funds from the Measure Q fund. More information about the use of Measure Q Cannabis Business Tax Fund can be found later in this budget book.

The City has had success in staving off some benefit rate challenges while keeping benefit levels steady. In 2018, the City created a new tier of benefits for all new employees (hired after January 1, 2018) that is much more sustainable and the cost savings have been important for the City (only 2% overall increase since 2018 but will jump in 2022 to 10%). -
100,000.00
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400,000.00
500,000.00
600,000.00
700,000.00
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Health Care Costs

This program has been incredibly successful and has managed to keep a cost that is, for most employers out of control, largely stable for many years. Due to changes with the hardening of markets but mostly City claims history, total expenses are going up. However, this was anticipated and while still manageable now, staying the course with the current strategy will be important to help keep costs steady.

Major Capital Purchases and Projects
The capital budget remains
largely unchanged from when it
was first presented to Council
on March 25, 2022, and now is
$45,703,875 over the next five
years and with $10,487,462 of
that total budgeted in Fiscal
Year 2022-23 alone. Of the
$10,487,462 for this next year,
$5,486,749 of that is for work
on improvements for City parks.

In the case of the proposed
budget, there are currently 15
projects underway (or proposed
to be) that have a total cost of
at least $1,000,000 each.

These projects range from the
widening of the North
Farmersville Boulevard,
construction of the Freedom
Field portion of the Sports Park,
and a new water well, among
others. More detail is available
in the capital budget section of
this report (and the table
below).

CAPITAL BUDGET FOR FISCAL YEAR 2022-2023
YEAR 1
2022-23
Master Plans for Sewer, Water, and Storm Drain 150,000
Update City Standards (LEAP Grant) 65,000
New Water Well (ARP allocation) 90,000
Residential Streetlight Study 50,000
Pavement Management Program: Street Repairs Year 1 1,600,000 Solar Plant located at new WWTP 150,000
ADA Sidewalk Improvements 25,000
Highway 198 Gateway Improvements (CCLGP) 1,732,837
Fire Rescue Equipment 38,000
AEDs for Fire Apparatus 18,000
Fire Modem & Tablet Update 25,000
Downtown Specific Plan 90,000
Zoning Ordinance Update 50,000
General Plan Update 63,000
Housing Element Update 100,000
Patrol Vehicle Replacement (FY20) 38,345
Patrol Vehicle Replacement (FY22) 56,900
Police Office Remodel (Phase 3) 75,000
Sports Park Phase III - CNRA Prop 68 1,600,000
Sports Park Rehabilitation Project 17,000
Roy's Park Improvement 196,500
Skid Steer Loader (Bobcat) 115,000
Downtown Streetlight Upgrade 40,188
Freedom Field 2,839,034
TriMax 493 Field Mower 43,943
Roy's Park - Phase II 775,000
Vacuum Truck 384,500
Bleachers for Sports Park 59,215
TOTAL 10,487,462

These projects are substantial in size and impact for the City and reflect the commitment to the Strategic Plan of the City. All but two of these projects will require outside funding sources, either through grant, street funding allocation, or some type of financing.

The Proposed Budget includes all expected capital expenditures for FY 2022-23 from the City’s Five-Year Capital Improvement Plan. Staff are ever mindful of additional maintenance costs associated with new capital projects; therefore, these costs are always weighed against the benefits of specific projects.

The lion’s share of the City’s capital program is in the areas of infrastructure improvement and rehabilitation; therefore, most projects serve to reduce future maintenance costs and impact to future year revenues from potential future development.

LARGEST CAPITAL IMPROVEMENTS
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Central Farmersville Blvd Repairs 150,000 1,342,500 1,492,500 Water Storage Tank 18,000 1,240,000 1,258,000
New Water Well (ARP allocation) 90,000 1,410,000 1,500,000 Pavement Management Program: Street Repairs Year 1 1,600,000 400,000 2,000,000 Pavement Management Program: Street Repairs Year 2 75,000 1,925,000 2,000,000 Pavement Management Program: Street Repairs Year 3 75,000 1,925,000 2,000,000 Solar Plant located at new WWTP 150,000 4,850,000 5,000,000 Highway 198 Gateway Improvements (CCLGP) 1,732,837 2,601,069 4,333,906 AHSC Phase I: Pedestrian and Bike Improvements 1,246,175 1,246,175 AHSC Phase II: Multi-Modal Hub 3,528,238 3,528,238
Central Fire Station 7,000,000 7,000,000
CDBG 2018 Jennings Park 333,000 333,000 334,000 1,000,000 Sports Park Phase III - CNRA Prop 68 1,600,000 1,600,000 New Corporation Yard 500,500 500,500 1,001,000
Freedom Field 2,839,034 2,839,034
TOTAL 8,011,871 17,169,569 7,775,913 4,841,500 - 37,798,853

Summary
Fiscal Year 2022-23 will be another busy year of changes for the City of Farmersville. Future goals will be evaluated and refined, essential services will be updated and strengthened, and strategic projects will help revitalize the City to spur future growth.

Once again, the strategic plan of the City, executed through the budget of the City, will make the difference for Farmersville residents for generations to come.

The City Council has a vision of a prosperous and inviting place to live, work, and play. It will take time and patience to achieve those dreams, but being strategic about the plan, disciplined in execution, and being positioned for bumps along the way is vital.

This winter, the incoming City Council will again have opportunity to reaffirm its commitment to a long-term focus by creating an updated strategic plan that targets long-term vision over short-term distractions. The City must stay the course.

The City defines its success by achieving the Strategic Goals to fulfill the City Mission and displaying the organization’s Core Values each and every day. As the City enters a time of economic uncertainty, it is committed to being patient and wise with how to manage new growth and opportunities and mitigate skepticism and negativity.

There are certainly challenges ahead but also a multitude of exciting opportunities for Farmersville’s future!
Sincerely,
Jennifer Gomez, MPA Steve Huntley, CPFO, IPMA-SCP
City Manager Director of Finance & Administration

City of Farmersville
Mission Statement & Goals
City of Farmersville

Mission Statement & Goals 2021-2023
Mission Statement
The mission of the City of Farmersville is to work in
partnership with the community to promote a living and
working environment that allows for the best quality of life by serving the residents with responsive, consistent,
progressive, and professional leadership.

Motto
“Strong Roots…Growing Possibilities”
Core Values
Leadership
We value leadership through staff’s ability to communicate with others and develop trusting relationships. They exemplify honesty, compassion, ethics, and pride in their work.

Professionalism
We value a professional work environment which provides quality services, demonstrates integrity, and acts with transparent decision-making.

Stability
We value a stable and reliable organization that is prepared to deal with change. Well planned actions bring security and achievable goals.

Consistency
We value a consistent level of service in treating all parties equally without bias. Consistency brings reliability, dependability, and trustworthiness.

Efficiency
We value efficient processes and procedures which are developed through continuous improvement within the organization.

City Council Goals
Quality of Life
Enhance Core Services and Address Needs of Community
• Improve infrastructure and facilities.
• Develop and improve City parks to encourage community use. • Provide an excellent level of current services.
• Provide safe streets for vehicles, bicycles, and pedestrians.

Strong & Diverse Economy
Support New Development for Residential, Commercial, and Industrial Needs • Approve new subdivisions that offer affordable housing. • Encourage business development to provide more services and jobs to the community. • Promote Opportunity Zone to attract manufacturers to the Industrial Zone. • Broaden the tax base to increase City revenue.

Public Safety
Improve Current Levels of Services
• Deliver high quality services while managing
workforce capacity and resources.
• Improve technological capabilities of the City.
• Utilize grant opportunities to implement and
complete prioritized City projects.
• Cultivate a positive work environment.

Community Engagement
Effectively Communicate with the Community Including Bilingual Information • Encourage community engagement through outreach and interagency partnerships. • Educate the public through social media and online presence. • Provide clarification and direction on City policies and processes. • Promote a positive image to the community.

Financial Sustainability
Maintain Healthy Finances
• Adopt conservative Annual Budgets for Operations and Capital Improvement Plan. • Adhere to Debt Management and other Fiscal policies.
• Fully fund the Budgetary Uncertainty Fund and maintain the Minimum Fund Balance. • Strategically prepare for a changing legislative landscape and economic conditions.

Priorities & Proposed Actions: Tier 1
Economic Development
• Continue to expand tax base with new development and enhance marketing through coordinated efforts with consultant and Tulare County Economic Development Corporation.

Future Grants for Prioritized Needs
• Do not apply for grants unless they will help meet Council’s Goals and Priorities.

Street Improvements/Aging Infrastructure/Deferred Maintenance • Determine critical or at-risk services and include in City’s Capital Improvement Plan.
• Implement policy for new subdivisions to include
street maintenance in district assessments.

Small Local Business
• Notify business owners of grant or loan opportunities through Tulare County Economic Development Corporation and other agencies.

Housing
• Streamline process for developers to incentivize construction opportunities.
• Promote property that is available for new development.

Downtown Improvements
• Redesign Farmersville Blvd. in the downtown area to create a more pedestrian friendly model with improvements to street, sidewalks, lighting, and landscaping for short-term and long-term planning.

Staffing
• Ensure hiring of the most qualified candidates that will fit our culture of teamwork and continuous improvement. Provide opportunities to cross-train staff, develop new skills and knowledge, and offer words of encouragement and thanks in small tokens of appreciations.
• Review opportunities to hire interns to assist
departments.
• Utilize new equipment or software to
increase productivity if the benefits can
outweigh the costs; and ensure security
measures are in place to protect systems.
• Public Works - 6 more employees are needed to run smoothly. Review opportunities to contract out services or hire temporary employees to be funded by cannabis revenue. • Police – Current levels include 16 sworn officers and one civilian position. For succession planning and capacity concerns implement a plan to add positions as needed. • Fire – Establish a plan on the future growth of the Fire Department. • Finance – Identify future needs of Finance and Administration to address ongoing growth within the organization and improved services for the community.

Priorities & Proposed Actions: Tier 2
Highway 198 Development
• Provide wayfinding signs to attract drivers to downtown and government facilities.

Police Department
• Use data in marketing material to promote the City.

• Continue to provide outreach to the community and youth through educational programs.

Water Quality & Supply
• Maintain safe and efficient water system.

Chamber of Commerce
• Utilize the Tulare Kings Hispanic Chamber as a resource for local businesses.

TOT (Hotel) Tax
• Prepare ballot measure for November 2022 election and coordinate educational material with an independent committee.

Legislative Changes
• Staff and Council to remain active and participate in the League of California Cities and review opportunity to contract with a lobbyist firm to protect the interests and needs of the city.

Street Lighting Improvements
• Evaluate opportunities to increase lighting in older residential neighborhoods.

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City of Farmersville
Community
City of Farmersville

Demographics
The City of Farmersville combines
a small-town environment with the
outdoor amenities offered by the
fertile farmlands and has a
strategic location settled along
Highway 198 providing easy access
to Visalia and Highway 99 to the
west of the Sequoia National Park
in the Sierra Nevada Mountains to
the east.

Farmersville is a community of just
over 11,000 people and is devoted
to preserving its rich history,
creating opportunities for quality development, and carefully planning for its future through smart grown efforts. The city is ranked safest city in Tulare County and continues to thrive in the growing central San Joaquin Valley region.

City Population
Source: CA Department of Finance

Household by Income

Source: Economic Development Corporation
Population by Age
Source: ECONSolution by HDL

Population by Race
Source: ECONSolution by HDL
Education
Source: ECONSolution by HDL

Employment by Industry
Source: ECONSolution by HDL
Surrounding Municipalities
The following municipalities are also located within Tulare County:
• Visalia, Exeter, Woodlake, Tulare, Dinuba, Porterville, and Lindsay.

Sales Tax Revenue Comparison
Excludes data from City of Visalia, City of Tulare, City of Porterville, City of Dinuba,and Tulare County – source HDL

Labor Force Comparison
Excludes data from City of Visalia, City of Tulare, City of Porterville, City of Dinuba,and Tulare County – source Employment Development Department 2021 statistics Unemployment Rate Compassion
Excludes data from City of Visalia, City of Tulare, City of Porterville, City of Dinuba,and Tulare County – source Employment Development Department 2021 statistics

City of Farmersville
Overview of Funds
City of Farmersville

Overview of Funds
The City’s financial system utilizes fund accounting. There are over 35 active funds and each fund should be considered to be a separate and unique “entity”. Each fund has a separate accounting structure for its revenues and expenditures, cash, assets, and liabilities. With the exception of the General Fund, the revenues and expenditures of these funds are restricted for the unique purpose of the specific fund.

General Fund - 01
The General fund is the only fund that can be completely used at the City’s discretion.

However, it is also precious as it supports a huge range of programs and departments from public safety to financial administration. The General Fund is organized in multiple departments to help delineate all the varying expenses it supports. This allows for proper organization and budgetary control by individual
departments. Some of these departments are self or
partially sustaining through their own income generation while most are not. While there are many important
revenue sources that support these expenditures, three are foremost: Motor Vehicle License Fees (swapped for Property Tax by the State), Property Taxes, and Sales Tax (BradleyBurns).

Property Taxes are the 1% annual tax paid by property owners within City limits. In 1978, The State of California passed proposition 13 which sets the property tax rate at a 1% fixed amount.

This 1% is shared by all taxing agencies for which the subject property resides within. In addition to the 1% fixed amount, taxes are levied within the tax rate area to pay interest and redemption charges on voter-approved indebtedness. Some of the bonds are applicable to only a few tax rate areas within the City. This total 1% tax is split up and shared among many taxing jurisdictions, including the City of Farmersville, Tulare County, Tulare County Library, Kaweah Delta Water Conservation District, College of the Sequoias District, Delta Vector Mosquito Abatement District, Farmersville Unified School District, Deep Creek Cemetery District, among others. The City receives approximately 12% of the total property tax revenue collected within Farmersville’s city limits.

The other notable revenue source for the General Fund is Sales Tax (Bradley-Burns). When a purchase is made in Farmersville, an additional 8.75% of the original purchase price is added to the original cost of an item and represents the sales tax amount. Like property taxes, this total sales tax amount collected from Farmersville purchases is shared among the State of California, the County of Tulare and the City of Farmersville. The City’s General Fund retains a realistic

“sales tax rate” of only .950% (less than 1%) of the original purchase price due to the section

3.32.030 of the City Municipal Code (as with all Cities in Tulare County). Sales Tax is the only large General Fund revenue source that has potential for significant growth, but it takes large changes in the City’s taxable sales base to realize noteworthy adjustments. For the City to receive $10,000 additional dollars in sales tax revenue, there must be new taxable purchases of over $1,000,000 (one million dollars) that takes place within City limits.

General Fund Reserve - 102
This fund was created by way of the Minimum Fund Balance Policy in Fiscal Year 2018-19 and acts as the minimum fund balance for the General Fund. The balance is determined as 25% of the average actual revenue received over the last three fiscal years. These funds can only be used by Council authority and is intended only to meet unanticipated revenue shortfalls, shortterm economic downturns, local disaster expenses, and shall remain exclusive of all other reserve funds. Repayment is required as soon as possible after use.

General Fund Capital - 103
This fund was created by way of the Debt Management Policy in Fiscal Year 2017-18 which called out the requirement of a separate Capital Budget and five-year projection and a separate fund that acts as the capital set aside for the General Fund. This is the vehicle by which major capital projects and capital equipment purchases are made. Major capital expenditures for the General Fund are housed here and monies designated in the General Fund Capital Budget fund it.

Water Utility Fund - 02
The Water Utility fund is an enterprise fund. The operation and maintenance of this fund are handled by the Public Works Department while the billing and collections aspect of the operation are handled by the Administration Department. The budget document reflects the net operating cash for this Utility. Only activities directly related to the City’s water system may be accounted for in this fund, both expense and revenue.

Water Development Fund - 03
Funds 03, 05, 23, 30, 61, 62, 63, 64, 71, and 81 are all Development Impact Fee Funds. These fees are assessed and collected at the building permit level and are restricted for their respective use relative to increased expenses borne by the City due to the development of property with City limits.

Fund 03 is for Water Distribution Facilities and Equipment; Fund 05 is for Wastewater Collection Facilities and Equipment; Fund 23 is for Storm Drainage Facilities and Equipment; Fund 30 is for Park Land and Park Development; Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; Fund 64 is for Community Center Facilities; Fund 71 is for Fire Rescue/Suppression Facilities and Equipment; Fund 81 is for Law Enforcement Facilities and Equipment.

Sewer Utility Fund - 04
The Sewer Utility fund is also an enterprise fund. The operation and maintenance of this fund are handled by the Public Works Department while the billing and collections aspect of the operation are handled by the Administration Department. The budget document reflects the net operating cash for this Utility. Only activities directly related to the City’s sewer system may be accounted for in this fund, both expense and revenue.

Sewer Development Fund - 05
Funds 03, 05, 23, 30, 61, 62, 63, 64, 71, and 81 are all Development Impact Fee Funds. These fees are assessed and collected at the building permit level and are restricted for their respective use relative to increased expenses borne by the City due to the development of property with City limits.

Fund 03 is for Water Distribution Facilities and Equipment; Fund 05 is for Wastewater Collection Facilities and Equipment; Fund 23 is for Storm Drainage Facilities and Equipment; Fund 30 is for Park Land and Park Development; Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; Fund 64 is for Community Center Facilities; Fund 71 is for Fire Rescue/Suppression Facilities and Equipment; Fund 81 is for Law Enforcement Facilities and Equipment.

Solid Waste Utility Fund - 06
The Solid Waste Utility fund is another enterprise fund. The operation and maintenance of this fund are handled by the contract waste-hauler (Mid Valley Disposal). The billing and collections aspect of the operation for residential accounts are handled by the Administration Department whereas the commercial accounts are directly handled by the waste-hauler. The budget document reflects the net operating cash for this Utility. Only activities directly related to the City’s sewer system may be accounted for in this fund, both expense and revenue.

Self-Insured Reserve - 08
This is a restricted reserve fund that houses the prudent reserves for the City. Currently, there are three separate reserves called out by other Agency requirements or Council action. The reserves are: The Self-Insurance Retention (SIR) Reserve; the Vacation Accrual Cap Reserve; The Budgetary Uncertainty Fund.

The Self-Insurance Retention (SIR) Reserve is designed to maintain the minimum requirement payout needed to offset the SIR, or amount paid by City first, for various types of claims through the claim process though the City’s membership in The Central San Joaquin Valley Risk Management Authority (CSJVRMA). The Vacation Accrual Cap Reserve was established in Fiscal Year 2016-17 and is a calculated figure to offset the existing liability to a certain level in case of large payouts that could unexpectedly adversely impact the General Fund. The Budgetary Uncertainty Fund was established in FY 2017-18 in case of fiscal emergency and can be used for a small set of emergency actions by Council authority only.

Customer Deposits - 09
This fund temporarily houses customer deposits taken and potentially refunded when a resident or land-owner opens a utility account with the City.

Drug Enforcement - 11
This fund houses Law Enforcement forfeiture funds from the State and County level and are restricted to only certain types of purchases and uses within law enforcement parameters.

Federal and State Grant Fund - 12
This fund houses a majority of grants that are not associated directly with other restricted funds or enterprise funds. Since the City is very active in grant programs and management it is essential to properly segregate these reimbursable expenses and track them independently for clear accountability purposes.

Police Supplemental Law Enforcement Services Fund (SLESF) - 14 This fund houses law enforcement funds from the State allocated through the Supplemental Law Enforcement Services Fund and are restricted to only certain types of purchases and uses within law enforcement parameters.

Surface Transportation Fund - 20
This fund is for road projects that receive State and/or Local assistance. These funds are restricted to certain types of expenditures only related to qualifying projects related to street repair and maintenance or other specific transportation expenses.

Gas Tax Fund - 21
The Gas Tax Fund is used primarily to pay for only salaries and benefits of City employees that work within the Road Division.

Because this fund relies solely upon taxes imposed upon statewide gasoline sales as its only revenue source, the funds are restricted for street purposes only. This is also commonly referred to as Highway Users Tax Allocation (HUTA).

Transportation Development Act Fund - 22
This Fund houses allocations of restricted funds from the State for street repair, maintenance, construction, and other transportation expenses on qualifying projects through the programs known as TDA and LTF.

Storm Drain Development Fund - 23
Funds 03, 05, 23, 30, 61, 62, 63, 64, 71, and 81 are all Development Impact Fee Funds. These fees are assessed and collected at the building permit level and are restricted for their respective use relative to increased expenses borne by the City due to the development of property with City limits.

Fund 03 is for Water Distribution Facilities and Equipment; Fund 05 is for Wastewater Collection Facilities and Equipment; Fund 23 is for Storm Drainage Facilities and Equipment; Fund 30 is for Park Land and Park Development; Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; Fund 64 is for Community Center Facilities; Fund 71 is for Fire Rescue/Suppression Facilities and Equipment; Fund 81 is for Law Enforcement Facilities and Equipment.

Measure R Fund - 26
In November of 2006, the voters of Tulare County approved Measure R, a ½ cent sales tax, which addresses the major regional, local, and transit/bike/environmental report
transportation needs in Tulare County. This fund houses both the local allocation of Measure R to the City as well as the expenses and reimbursements relative to the approved regional projects approved through the Oversight
Committee and administered through Tulare County
Association of Governments (TCAG).

SB 1 Road Maintenance and Rehabilitation Account Fund (RMRA) - 27 A State gasoline tax resulting from the passage of Senate Bill 1 provides funding for repairs to local street and road systems. This was a landmark transportation funding package that was signed by Governor Brown on April 28, 2017. It includes annual inflationary adjustments to all per-gallon motor vehicle excise taxes (HUTA). The revenue allocated through the RMRA includes:
• An additional 12 cent per gallon increase to the gasoline excise tax • An additional 20 cent per gallon increase to the diesel fuel excise tax with half of the revenues going to the state Trade Corridor Enhancement Account (TCEA) and half to the RMRA
• An additional vehicle registration tax called the “Transportation Improvement Fee” with rates based on the value of the motor vehicle effective January 1, 2018 • An additional $100 vehicle registration tax on zero emissions vehicles of model year 2020 or later effective July 1, 2020

Park Development Fund - 30
Funds 03, 05, 23, 30, 61, 62, 63, 64, 71, and 81 are all Development Impact Fee Funds. These fees are assessed and collected at the building permit level and are restricted for their respective use relative to increased expenses borne by the City due to the development of property with City limits.

Fund 03 is for Water Distribution Facilities and Equipment; Fund 05 is for Wastewater Collection Facilities and Equipment; Fund 23 is for Storm Drainage Facilities and Equipment; Fund 30 is for Park Land and Park Development; Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; Fund 64 is for Community Center Facilities; Fund 71 is for Fire Rescue/Suppression Facilities and Equipment; Fund 81 is for Law Enforcement Facilities and Equipment.

Park Improvement Fund - 31
This fund is set aside to support the expenses and revenues directly related to parks and their use, maintenance, future development. Many of the expenses and reimbursement
related to grants used to construct the Sports Park are contained in this fund.

Maintenance Districts Fund - 35
The Lighting and Landscape Maintenance District Fund was formed to track assessment district fees that are paid by a property owner, through property tax assessments, for the upkeep of common areas located within their housing subdivisions. There are numerous districts within the City of Farmersville. All revenue and expenditures within these districts are pooled within this fund currently. As such, the fund balance has been restricted for the use for the benefit of these districts only.

City Properties Fund - 39
This is a distinct fund related to properties owned by the City other than the main Civic Center in order to track the rental income and expenses related to the ownership and maintenance of these properties in one location.

CDBG Program Income Fund - 40
This is the fund that receives program income payments and related expenditures through the City of Farmersville’s active Community Development Block Grant (CDBG) Program. These funds are highly restricted and require approval from California Department of Housing and Community Development (HCD).

HOME Program Income Fund - 41
This is the fund that receives program income payments and related expenditures through the City of Farmersville’s active HOME Investment Program (HOME). These funds are highly restricted and require approval from U.S. Department of Housing and Urban Development (HUD).

Cal HOME Program Income Fund - 42
This is the fund that receives program income payments and related expenditures through the City of Farmersville’s active CalHOME Program. These funds are highly restricted and require approval from California Department of Housing and Community Development (HCD).

American Rescue Plan Act (ARPA) Revenue Fund - 60
This fund houses the revenues directed to the City through the American Rescue Plan Act of 2021. The funds are restricted for specific use by the US Treasury. All funds will be transferred to cover the eligible costs in other funds. Allocation of the funds to the City will be completed in June 2021 and June 2022.

Circulation System Facilities Development Fund - 61
Funds 03, 05, 23, 30, 61, 62, 63, 64, 71, and 81 are all Development Impact Fee Funds. These fees are assessed and collected at the building permit level and are restricted for their respective use relative to increased expenses borne by the City due to the development of property with City limits.

Fund 03 is for Water Distribution Facilities and Equipment; Fund 05 is for Wastewater Collection Facilities and Equipment; Fund 23 is for Storm Drainage Facilities and Equipment; Fund 30 is for Park Land and Park Development; Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; Fund 64 is for Community Center Facilities; Fund 71 is for Fire Rescue/Suppression Facilities and Equipment; Fund 81 is for Law Enforcement Facilities and Equipment.

General Government Development Fund - 62
Funds 03, 05, 23, 30, 61, 62, 63, 64, 71, and 81 are all Development Impact Fee Funds. These fees are assessed and collected at the building permit level and are restricted for their respective use relative to increased expenses borne by the City due to the development of property with City limits.

Fund 03 is for Water Distribution Facilities and Equipment; Fund 05 is for Wastewater Collection Facilities and Equipment; Fund 23 is for Storm Drainage Facilities and Equipment; Fund 30 is for Park Land and Park Development; Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; Fund 64 is for Community Center Facilities; Fund 71 is for Fire Rescue/Suppression Facilities and Equipment; Fund 81 is for Law Enforcement Facilities and Equipment.

Library Development Fund - 63
Funds 03, 05, 23, 30, 61, 62, 63, 64, 71, and 81 are all Development Impact Fee Funds. These fees are assessed and collected at the building permit level and are restricted for their respective use relative to increased expenses borne by the City due to the development of property with City limits.

Fund 03 is for Water Distribution Facilities and Equipment; Fund 05 is for Wastewater Collection Facilities and Equipment; Fund 23 is for Storm Drainage Facilities and Equipment; Fund 30 is for Park Land and Park Development; Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; Fund 64 is for Community Center Facilities; Fund 71 is for Fire Rescue/Suppression Facilities and Equipment; Fund 81 is for Law Enforcement Facilities and Equipment.

Community Center Development Fund - 64
Funds 03, 05, 23, 30, 61, 62, 63, 64, 71, and 81 are all Development Impact Fee Funds. These fees are assessed and collected at the building permit level and are restricted for their respective use relative to increased expenses borne by the City due to the development of property with City limits.

Fund 03 is for Water Distribution Facilities and Equipment; Fund 05 is for Wastewater Collection Facilities and Equipment; Fund 23 is for Storm Drainage Facilities and Equipment; Fund 30 is for Park Land and Park Development; Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; Fund 64 is for Community Center Facilities; Fund 71 is for Fire Rescue/Suppression Facilities and Equipment; Fund 81 is for Law Enforcement Facilities and Equipment.

Fire Development Fund - 71
Funds 03, 05, 23, 30, 61, 62, 63, 64, 71, and 81 are all Development Impact Fee Funds. These fees are assessed
and collected at the building permit level and are
restricted for their respective use relative to increased expenses borne by the City due to the development of
property with City limits.

Fund 03 is for Water Distribution Facilities and Equipment; Fund 05 is for Wastewater Collection Facilities and
Equipment; Fund 23 is for Storm Drainage Facilities and Equipment; Fund 30 is for Park Land and Park Development; Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; Fund 64 is for Community Center Facilities; Fund 71 is for Fire Rescue/Suppression Facilities and Equipment; Fund 81 is for Law Enforcement Facilities and Equipment.

Fire Cost Recovery Fund - 72
The Fire Cost Recovery Fund is designed to primarily house the revenue generated by Farmersville Fire Department staff participating in Office of Emergency Services deployments throughout the State fighting wildfires. This revenue is offset with the cost of sending those resources out of the City to participate in the same deployments. The resulting surplus will then be set aside for future asset replacement for the Fire Department apparatus and related equipment as needed. This will serve the City in the long run to help defray the staggering increases in costs relative to Fire Apparatus in recent years.

Evidence Holding Fund - 80
A fund to temporarily preserve assets seized and held related to Police actions within City limits.

Police Development Fund - 81
Funds 03, 05, 23, 30, 61, 62, 63, 64, 71, and 81 are all Development Impact Fee Funds. These fees are assessed and collected at the building permit level and are restricted for their respective use relative to increased expenses borne by the City due to the development of property with City limits.

Fund 03 is for Water Distribution Facilities and Equipment; Fund 05 is for Wastewater Collection Facilities and Equipment; Fund 23 is for Storm Drainage Facilities and Equipment; Fund 30 is for Park Land and Park Development; Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; Fund 64 is for Community Center Facilities; Fund 71 is for Fire Rescue/Suppression Facilities and Equipment; Fund 81 is for Law Enforcement Facilities and Equipment.

Federal Asset Forfeiture Fund - 82
This fund houses Law Enforcement forfeiture funds from the Federal level and are restricted to only certain types of purchases and uses within law enforcement parameters.

Cannabis Capital Fund - 104
This Fund holds tax revenues related to the Cannabis Business Tax within the City of Farmersville. This tax was approved by voters on November 7, 2017 for a tax as high as 10% or $25 per square foot of canopied growing area. On June 11, 2018 the Council voted to set the rate at 5% and $7 per square foot respectively and this rate has been confirmed each year following.

FUNDS

GENERAL FUND
01 GENERAL FUND
102 GENERAL FUND

RESERVE

CAPITAL OUTLAY
103 GENERAL FUND

CAPITAL
GOVERNMENTAL FUNDS
08 RESERVES
09 CUSTOMER DEPOSITS
12 FEDERAL/STATE GRANTS
31 PARK IMPROVEMENTS
39 CITY PROPERTIES
72 FIRE COST RECOVERY

SPECIAL

REVENUE FUNDS
35 MAINTENCE

DISTRICT
40 CDB PROGRAM
INCOME
41 HOME PROGRAM
INCOME
42 CAL HOME

PROGRAM INCOME
20 STP
21 GAS TAX
22 TDA
26 MEASURE R
27 SB1 ROAD

MAINTENANCE
11 DRUG

ENFORCEMENT
14 POLICE SLESF
60 ARP ACT
80 EVIDENCE

HOLDING
82 ASSET FORFEITURE
03 WATER DIF
05 SEWER DIF
23 STORM DIF
30 PARK DIF
61 CIRCULATION DIF
62 GOV. FACILITIES
DIF
63 LIBRARY DIF
64 COMM. FACILITY
DIF
71 FIRE DIF
81 POLICE DIF

TRUST & AGENCY
FUNDS
95 RDA TRUST
FUND

ENTERPRISE
FUNDS
02 WATER
04 SEWER
06 REFUSE

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City of Farmersville
Changes toFunds
City of Farmersville

Changes toFunds
The following section of this report identifies major fund changes that have taken place over the prior year. Additional information for all City funds can be found in the Overview of City Funds section.

Circulation System Facilities Development Fund - 61
The adoption of revised and updated Development Impact Fees by City Council via Resolution 2021-047 made a need for new funds to house special revenues, effective 7/1/2022. These new fees were able to continue using Development Impact Fee Funds already established, namely, Funds 03, 05, 23, 30, 71, and 81 but new categories of fees required separate funds as these are restricted revenues that should not be mingled. The new funds created are as follows:

Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; and Fund 64 is for Community Center Facilities.

General Government Development Fund - 62
The adoption of revised and updated Development Impact Fees by City Council via Resolution 2021-047 made a need for new funds to house special revenues, effective 7/1/2022. These new fees were able to continue using Development Impact Fee Funds already established, namely, Funds 03, 05, 23, 30, 71, and 81 but new categories of fees required separate funds as these are restricted revenues that should not be mingled. The new funds created are as follows:

Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; and Fund 64 is for Community Center Facilities.

Library Development Fund - 63
The adoption of revised and updated Development Impact Fees by City Council via Resolution 2021-047 made a need for new funds to house special revenues, effective 7/1/2022. These new fees were able to continue using Development Impact Fee Funds already established, namely, Funds 03, 05, 23, 30, 71, and 81 but new categories of fees required separate funds as

these are restricted revenues that should not be mingled. The new funds created are as follows:

Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; and Fund 64 is for Community Center Facilities.

Community Center Development Fund - 64
The adoption of revised and updated Development Impact Fees by City Council via Resolution 2021-047 made a need for new funds to house special revenues, effective 7/1/2022. These new fees were able to continue using Development Impact Fee Funds already established, namely, Funds 03, 05, 23, 30, 71, and 81 but new categories of fees required separate funds as these are restricted revenues that should not be mingled. The new funds created are as follows:

Fund 61 is for Circulation System Facilities (transportation); Fund 62 is for General Government Facilities; Fund 63 is for Library Collection and Computers; and Fund 64 is for Community Center Facilities.

Fire Cost Recovery Fund - 72
The Fire Cost Recovery Fund is designed to primarily house the revenue generated by Farmersville Fire Department staff participating in Office of Emergency Services deployments throughout the State fighting wildfires. This revenue is offset with the cost of sending those resources out of the City to participate in the same deployments. The resulting surplus will then be set aside for future asset replacement for the Fire Department apparatus and related equipment as needed. This will serve the City in the long run to help defray the staggering increases in costs relative to Fire Apparatus in recent years.

This is a new strategy to be implemented for Fiscal Year 2022-2023 and will necessitate a new governmental fund be established for it to operate in the desired fashion known as Fund 72, Fire Cost Recovery.

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City of Farmersville
Financial Policies
City of Farmersville

Financial Policies
Financial Policies of the City of Farmersville are included with the Budget to give the reader an overview of the
City’s current significant Financial Policies guiding
decisions and processes. Each Financial Policy has a
signed Resolution that gives a detailed summary of how
each policy will maintain financial stability within the City’s current funds.

All Policies are in Appendix A at the end of this report.

Minimum Fund Balance and Budgetary Uncertainty Fund Policy The adoption of the policy establishing a minimum fund balance and a contingency fund for the General Fund was adopted April 9, 2018 by Resolution 2018-011.

The policy establishes a target for minimum cash balance for the General Fund be 25% of the average actual revenue received over the last three fiscal years. The Government Finance Officers Association (GFOA) recommends a balance of no less than two months expenses or revenue (about 17%), but highly recommends additional balances based upon the unique characteristics of the agency, especially if it is a small agency like Farmersville. This recommended rate could be as high as 40%. Use of the Fund Balance such that it would bring the balance below the minimum would require explanation in the budget message and is limited to meet unanticipated revenue shortfalls, short-term economic downturns, local disaster expenses, and shall remain exclusive of all other reserve funds. Repayment is required as soon as possible after use. The Fund minimum is currently at the targeted rate of 25%.

The most obvious benefits of this specific policy for the City of Farmersville includes, but is not limited to:
• It prepares the City for eventual future economic and other external shocks not under City control.
• It saves the City from making cuts and layoffs to essential services. • It protects the City from slowly whittling away savings over time by inappropriate General Fund budget deficits.
• It clearly shows the City’s commitment to prudent fiscal management and planning for the future appropriately.

The policy also sets a target for the Budgetary Uncertainty Fund (BUF) of 15% of the average of the last three years of General Fund revenue received. Initially, the BUF was funded at 5% with the remaining 10% to be funded in future years. Use of the Budgetary Uncertainty Fund is

limited by the requirement of a declaration of a Fiscal Emergency by the City Council and requires a refunding of the fund over the following five years.

The City Council then may use the funds to:
• Provide resources to make up for temporary decreased revenues, such as State subventions.
• Provide temporary resources in the event of an economic downturn while expenditure reductions are also implemented.
• Provide resources to meet emergency expenditures in the case of flood, fire, earthquake, landslides, or other disaster(s).

Currently, the BUF is funded approximately to the 11.5% level and the target of 15% has not yet been achieved.

Debt Management Policy
The adoption of the Debt Management Policy for the City of Farmersville was adopted February 26, 2018 by Resolution 2018-005.

From time to time, the City uses long and short-term debt issuances to finance its capital improvement program based on cash flow needs, sources of revenue, capital construction periods, available financing instruments and market conditions. The GFOA recommends that local governments adopt comprehensive written debt management policies that provide Staff, elected officials and the public with guidelines, allowances and restrictions to follow during the debt issuance process.

The purpose of establishing the Debt Management Policy is to provide management objectives and overall parameters for issuing and administering the Debt Program for the City of Farmersville. It provides guidance for the issuance of City debt obligations, and to maintain the City’s ability to incur debt and other long-term obligations at favorable interest rates for capital improvements, facilities, and equipment beneficial to the City and necessary for essential services.

Investment Policy
The adoption of the Investment Policy for the City of Farmersville was adopted January 13, 2020 by Resolution 2020-001.

The goal of the Investment Policy is to provide guidelines for the prudent investment of the City's temporary idle cash and outline the policies for maximizing the efficiency of the City's cash management system. The ultimate goal is to enhance the
economic status of the City while protecting its pooled cash. The

City's cash management system is designed to accurately monitor and forecast expenditures and revenues, thus enabling the City to invest funds to the fullest extent possible. The City attempts to obtain the highest yield obtainable as long as the investments first meet the criteria established for safety and liquidity.

Procurement Policy
The adoption of the Procurement Policy for the City of Farmersville was adopted February 24, 2020 by Resolution 2020-003.

The Procurement policy is the guiding document for the City’s purchasing processes. This includes planning purchases, solicitations issued, vendors selected, purchase orders issued, and goods or services are received. The City of Farmersville desires to be both effective and efficient in purchasing with the goal of integrity woven throughout the process. Ethically purchasing goods and services with an emphasis is on the best value for the City’s dollar.

This is accomplished by ensuring that goods and services are of high quality, available when needed, not overpriced, and that taxpayers know that public funds are being spent wisely on its behalf and not for the personal benefit of government employees, officials, or their friends.

The policy sets out the description of the system, the authority, structure, and thresholds applicable to different kinds of purchases as well as ethical standards of care, exceptions to bidding, and compliance with State and Federal regulations.

City of Farmersville
Basis of Accounting and Budget
City of Farmersville

Basis of Accounting and Budget
Basis of accounting refers to the point at which revenue and expenditures are recognized in the budget and reported in the financial statements. It relates to the timing of the measurements made regardless of the measurement focus applied.

The City of Farmersville’s budget and financial
statements are prepared in accordance with generally
accepted accounting principles.

The budgets for proprietary funds are presented on the
ACCRUAL basis of accounting. Revenue
is recognized when earned and expense is recognized when incurred.

The budgets of governmental funds are presented on the MODIFIED ACCRUAL basis of accounting. Under the MODIFIED ACCRUAL basis of accounting, revenue is recorded when susceptible to accrual; i.e., both measurable and available. Available means collectible within the current period or within 60 days after year end. Expenditures are generally recognized under the MODIFIED ACCRUAL basis of accounting when the related liability is incurred.

Governmental Funds
General Fund – The General Fund is the general operating fund of the City. All general tax revenues and other receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this fund. Expenditures of this fund include the general operating expenses and capital costs which are not paid through other funds.

Special Revenue Funds – Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes.

Capital Project Funds – Capital Project Funds are used to account for the acquisition, construction and improvement of capital facilities other than those financed by proprietary funds.

Proprietary Funds
Enterprise Funds – Enterprise Funds are used to account for operations that are financed and operated in a manner similar to a private business enterprise, where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges.

City of Farmersville
Proposition 4 – Gann Appropriations Limit
City of Farmersville

Prop 4 Gann Appropriations Limit
California Proposition 4, commonly referred to as the Gann Limit, this was a ballot initiative adopted in 1980, and modified by Proposition 111, which passed in 1990, to limit the amount of tax proceeds State and Local governments can spend each year. The Gann Limit now appears in California’s State Constitution as Article XIIIB.

What Local Government Funds Are Covered
Article XIIIB attempted to restrict spending at all levels of government in California. The Appropriations Limit applies to all taxes levied by and for a government entity. The law applies to the State, as well as to all local governments including any city, county, school district, special district, authority, or other political subdivision of or within the State.

For most local governments, the funds constrained by Article XIIIB will include the General Fund, Capital Outlay Funds, and Special Revenue Funds.

The source of revenues will determine whether a fund requires a separate Appropriations Limit.

Determining the Appropriations Limit
The total annual appropriations subject to limitation of the State and of each local government shall not exceed the appropriations limit of the entity of government for the prior year adjusted for the change in the cost of living and the change in population, except as otherwise provided in this article. – California Constitution Article XIIIB Section 1 The Appropriations Limit is:
• The calculated dollar amount which restricts the ability to appropriate proceeds of taxes • The Appropriations Subject to Limitation may not exceed the Appropriations Limit • The Appropriations Limit for any year is the Appropriations Limit from the previous fiscal year increased for inflation and population growth
• The Appropriations Limit in a given year depends on the Appropriations Limit for the Base Year (first year of calculation) adjusted annually according to specified factors

Appropriations Subject to the Limitation
Appropriations subject to the limitation of an entity of local government means any authorization to expend during a fiscal year the proceeds of taxes levied by or for that entity and the proceeds of state subventions to that entity (other than subventions made pursuant to Section 6)* exclusive of refunds of taxes. – California Constitution Article XIIIB Section 8(B) *state mandate reimbursement
The Appropriations Subject to Limitation of an entity of local government are those specified appropriated revenue sources to which the Article XIIIB limit applies. The categories and definitions of revenues included in an entity’s Appropriations Subject to Limitation should be consistent across all years and the Base Year.

Proceeds of Taxes
Proceeds of taxes include:
• All taxes levied by or for a public agency
• Any revenue from regulatory licenses, user charges, and user fees to the extent that the proceeds exceed the cost of providing the regulation, product, or service • State subventions for general purposes
• Any interest earned from the investment of the proceeds of taxes State Subventions
State subventions shall include only money received by a local agency from the state, the use of which is unrestricted by the statute providing the subvention. – Government Code Section 7903 For the purposes of Article XIIIB, state subventions to a local government is money received from the state, which is unrestricted to use. Discretionary funding to local governments from the state has dwindled dramatically since the passage of Proposition 4 in 1979. • Motor Vehicle License Fees (VLF) In Lieu funds that are not designated as to use • Homeowners Property Tax Relief
State moneys provided to local governments with restricted uses are to be included by the State in the State’s Appropriations Limit computations. State subventions provided to local governments without restriction as to use are excluded from the State’s Appropriations Limit computations. The same proceeds of taxes may not be included in the Appropriations Limit computations of more than one local jurisdiction or the State. Motor Vehicle Fuel Tax (Gasoline Tax or HUTA) revenues allocated to a local government are not a state subvention for the purposes of Article XIIIB because these funds are restricted as to use. The State of California includes these funds in its own Appropriations Limit calculations and should therefore not be

included on the local agency’s calculation worksheet. State mandate reimbursements are specifically excluded from state subventions.

User Fees
Revenue received from regulatory licenses, user charges, and user fees are not considered as proceeds of taxes unless the proceeds exceed the costs reasonably borne in providing the regulation, service, or product. If a determination is made that the proceeds from an aggregated group of regulatory licenses, user charges, or user fees exceeds costs, then any such excess is to be considered proceeds of taxes under Article XIIIB.
• Group planning and zoning fees and charges for comparison with the costs of providing services for which those fees are charged;
• Group building inspection, fire safety inspection, public works inspection, and construction permit fees and charges for comparison with the costs of providing services for which those fees are charged;
• Group police department fees and charges for comparison with the costs of providing services for which those fees are charged;
• Group parks and recreation fees and charges for comparison with the costs of providing services for which those fees are charged
Note that the following are NOT considered regulatory licenses, user fees or charges for the purpose of this Article XIIIB requirement, nor are they proceeds of taxes:
• Rents, concessions, entrance fees, franchise fees such as facility room rentals; equipment rentals; park, museum and zoo entrance fees, golf greens fees, on and offstreet parking, and tolls • Fines, forfeitures, penalties such as late payment fees, citations, parking fines, code enforcement fees and penalties, interest charges and other charges for violation of the law
• Assessments on real property or persons for special benefit conferred.

Exclusions
The following are excluded from the Appropriations Subject to Limitation:
• Certain types of debt service costs
• Qualified Capital Outlay
o Qualified Capital Outlay is an appropriation for a fixed asset (including land and construction) with a useful life of 10 years or more and a value which equals or exceeds one hundred thousand dollars ($100,000)
• The costs of complying with court orders and federal mandates which, without discretion, require an expenditure for additional services or which unavoidably make the providing of existing services more costly
• Appropriations required to refund taxes
• Local agency loan funds or indebtedness funds, or investment funds in bank accounts • Debt Service
• Annual debt service and other financing costs
• Certificates of participation
• Lease-purchases
• Periodic contributions into a capital reserve fund provided that the funds are used to purchase a qualified capital asset
• Purchases or rehabilitation which enhances the value of or extends the life of an existing property, provided that the equipment, land, facility, and/or construction costs meet the dollar and life expectancy criteria (ten years and $100,000). An example would be the addition of $100,000 in sprinkler improvements to enhance an existing park sprinkler system. Another example would be the reconstruction of a deteriorated roadway • Lease of a qualified capital asset

Special Determination for Exclusions
Items which are not considered Qualified Capital Outlay include:
• Collections of lower-priced assets which, when aggregated, total more than $100,000 • Regular maintenance of assets Count only that portion of the asset(s) which are purchased with tax proceeds. An asset with multiple funding sources should be prorated in order to determine how much is exempt from the Appropriations Limitation.

Income from the rent or sale of a qualified capital asset may need to be counted as proceeds of taxes. If the asset was originally obtained using funds which would have been above the Appropriations Limit were it not for the qualified capital outlay exclusion, any revenue gained from the asset under these circumstances should be treated as proceeds of taxes.

Reserve Funds
Whenever tax proceeds are appropriated into a reserve fund (contingency, emergency, unemployment, reserve, retirement, sinking fund, trust, or similar fund) they are to be counted as Appropriations Subject to Limitation in the year of appropriation. However, such funds are not included in the computation when they are withdrawn (or authorized to be withdrawn).

Transfers among eligible reserve funds are also not counted as Appropriations Subject to Limitation.

There are two exceptions to this rule:
1) The future costs of a qualified capital outlay or
2) The damages of an eligible emergency may be created and financed outside of the Appropriations Limit. The specific capital outlay project should be clearly stated prior to funding the reserve, and strict accounting should be used for the expenditure of the funds.

Annual Calculation Methods
Percentage changes in population for each year - including for a city, special district, county, or county incorporated area - are available from the California Department of Finance Demographics Unit. The percentage change in California per capita personal income is defined in law as California personal income divided by the civilian population of the state…divided by the similarly determined quotient for the next prior year.” The Department of Finance is required to make this calculation and notify each local agency of the figure no later than May 1 of each year.

The percentage change in the local assessment roll from the preceding year for the jurisdiction due to the addition of local non-residential new construction is properly defined as:

The dollar change in locally assessed non-residential valuation due to new construction from the prior year’s assessment roll to the most recent assessment roll is divided by the total secured and unsecured assessment roll in the prior year.

The “change in the cost of living” for an entity of local government shall be either (A) the percentage change in California per capita personal income from the preceding year or (B) the percentage change in the local assessment roll from the preceding year for the jurisdiction due to the addition of local non-residential new construction. Each entity of local government shall select its change in the cost of living pursuant to this paragraph annually by a recorded vote of the entity’s governing body.

Annual Review and Enforcement
The annual calculation of the appropriations limit under this article for each local government entity shall be reviewed as part of an annual financial audit. – California Constitution Article XIIIB Section 1.5
The annual calculation of the Appropriations Limit must be reviewed as part of an annual financial audit. The League of California Cities interprets this requirement as follows:
• An annual financial audit of the entity shall include a review of the adjustments made to the Appropriations Limit from the prior year.
• If the government entity alters or modifies its Appropriations Limit, the review will address those changes, including any related revision of base year and intervening year calculations.
• The review will evaluate the accuracy of the computations and the adequacy of documentation. Completion of the worksheets in these guidelines or other alternative computations, along with required council motions, will provide adequate documentation needed for the review.
• A local government need not conduct an annual audit of its proceeds of taxes. The limit changes annually and is different for every city. Each year’s limit is based on the amount of tax proceeds that were authorized to be spent in FY 1978-79 in each city, and modified for changes in inflation and population in each subsequent year. By law, inflationary adjustments are based on the California Department of Finance’s official report on changes in the state’s per capita income or non-residential assessed valuation due to new construction. Population adjustments are based on changes in city or county population levels.

City of Farmersville Appropriations Limit
As a recap, Section 9710 of the California Government Code, added in 1980 by the State legislature, requires the Council to adopt the City’s Gann Appropriations Limit for the following year by resolution. This annual resolution identifies the maximum tax proceeds that can be appropriated and spent. If a City receives more revenue than the appropriation limit, the revenue must be returned to the taxpayers through a tax reduction or refund. Additional appropriations to the budget funded by non-tax sources such as services charges, restricted revenues from other agencies, grants or beginning fund balances are unaffected by the Appropriations Limit.

A copy of the annual Appropriations Limit Resolution can be located in the budget under the Adopting Resolution section. The Appropriation Limit is also identified on the Consolidated Financial Statement pages of the budget document. The Department of Finance does not release the annual information until May of each year.

The following charts track the changes in the data from the Department of Finance reference in the annual letter as applied to Farmersville’s appropriation limit:

Implications of the Gann Appropriations Limit
As exhibited above for the last several completed fiscal years, the City’s tax revenue is certainly less than the appropriation limits. As the City must balance its budget every year, operational and capital programs supported by available tax revenue must ‘live within their means’. Future trends for this historical pattern (an appropriations limit that far exceeds actual revenue from taxes) does not appear to be changing unless the City were to experience an influx of high tax revenue generating businesses like distribution centers or big box retailers that were somehow not accounted for in the calculations made by the California Department of Finance. -4.00%
-2.00%

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Change in California Per Capita Income
Per California Department of Finance

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City of Farmersville
Summary of Financial Statements
City of Farmersville

Summary of Financial Statements
The Summary of Financial Statements is the combined financial inflows and outflows of the City and its various funds into a single table. It provides the reader with a snapshot of the entire financial position of the City on one page. It includes revenues by type of revenue and expenditures by function. The prior three years’ worth of audited data are presented.

Expenditures (outflows)
The expenditures for all the different functions of the City will be reflected in one of the following groups. These groups correlate to several different schedules within the City’s Financial Statements as verified by our Auditors. While different accounting basis apply to Governmental Funds and Enterprise Funds, they are represented here in the clearest comparison possible.
• City Council
• Administration
• City Properties
• Law Enforcement
• Fire Services
• Animal Control
• Buildings, Grounds, and Parks
• Street Construction and Maintenance
• Community Development
• Interest and Fiscal Charges
• Water Utility
• Solid Waste Utility
• Sewer Utility
Revenues (inflows)
The revenues for all the different functions of the City will be reflected in one of the following groups as well which also correlate to several different schedules within the City’s Financial Statements as verified by our Auditors. A different accounting basis apply to Governmental Funds and Enterprise Funds with revenues, as with the expenditures. • Governmental – General Revenues
• Business – General Revenues

Total Expenditures by Function Note: These amounts were derived using Report (or Modified Accrual) Functional Revenues by Function balances plus any capital asset additions in the enterprise funds.

General Revenues
Description Report 6/30/2018 Report 6/30/2019 Report 6/30/2020 Report 6/30/2021 City Council
Expenses 2,744.00 11,113.00 7,962.00 4,452.00
2,744.00 11,113.00 7,962.00 4,452.00
Administration
Expenses 308,891.00 501,775.00 441,678.00 503,262.00
Charges for Services (53,769.00) (97,777.00) (64,863.00) (98,482.00) 255,122.00 403,998.00 376,815.00 404,780.00
City Properties
Expenses 34,176.00 70,782.00 60,866.00 53,737.00
34,176.00 70,782.00 60,866.00 53,737.00
Law Enforcement
Expenses 2,021,226.00 2,241,441.00 2,251,119.00 2,685,143.00 Charges for Services (197,352.00) (169,661.00) (214,771.00) (145,341.00) Operating Grants and Contributions (169,161.00) (164,286.00) (172,795.00) (382,707.00) Capital Grants and Contributions (22,038.00) (5,896.00) (59,033.00) (4,206.00) 1,632,675.00 1,901,598.00 1,804,520.00 2,152,889.00
Fire Services
Expenses 589,007.00 764,929.00 382,638.00 500,346.00
Charges for Services (3,725.00) (154,138.00) (9,699.00) (159,311.00) Operating Grants and Contributions (285,812.00) (144,132.00) 0.00 0.00 Capital Grants and Contributions (33,422.00) (5,898.00) (4,640.00) (1,654.00) 266,048.00 460,761.00 368,299.00 339,381.00
Animal Control
Expenses 77,054.00 76,283.00 75,800.00 74,534.00
Charges for Services (625.00) (115.00) (2,790.00) (2,015.00) 76,429.00 76,168.00 73,010.00 72,519.00
Building, Grounds & Parks
Expenses 142,177.00 363,081.00 359,395.00 663,270.00
Charges for Services (3,400.00) (600.00) (472.00) (99.00) Capital Grants & Contributions (31,874.00) (200,232.00) (27,578.00) (240,925.00) 106,903.00 162,249.00 331,345.00 422,246.00
Street Construction & Maintenance
Expenses 4,216,524.00 894,683.00 824,833.00 3,557,677.00 Charges for Services (61,345.00) (61,553.00) (62,830.00) (63,349.00) Operating Grants & Contributions (462,163.00) (432,406.00) (444,727.00) (463,444.00) Capital Grants & Contributions (3,106,310.00) (851,818.00) (1,436,970.00) (3,130,757.00) 586,706.00 (451,094.00) (1,119,694.00) (99,873.00)
Summary of Financial Statements

Community Development
Expenses 596,908.00 632,756.00 484,901.00 965,877.00
Charges for Services (19,652.00) (47,108.00) (31,838.00) (51,492.00) Operatin Grants & Contributions (432,733.00) (179,408.00) (158,890.00) (453,076.00) Capital Grants & Contributions 0.00 0.00 0.00 (2,426.00) 144,523.00 406,240.00 294,173.00 458,883.00
Interest and Fiscal Charges
Expenses 46,028.00 46,028.00 2,063.00 51,126.00
46,028.00 46,028.00 2,063.00 51,126.00
Water Fund
Expenses 934,795.00 902,924.00 1,138,171.00 1,053,654.00 Charges for Services (705,062.00) (924,884.00) (987,823.00) (1,053,631.00) Capital Grants and Contributions (44,880.00) (7,920.00) (6,230.00) (4,983.00) 184,853.00 (29,880.00) 144,118.00 (4,960.00)
Refuse/Solid Waste Fund
Expenses 762,875.00 803,383.00 870,420.00 826,347.00
Charges for Services (823,563.00) (834,527.00) (851,545.00) (859,038.00) Operating Grants and Contributions 5,000.00 (10,000.00) (624.00) 0.00 (55,688.00) (41,144.00) 18,251.00 (32,691.00)
Sewer Fund
Expenses 991,033.00 999,771.00 1,181,472.00 1,340,108.00 Charges for Services (1,965,208.00) (1,981,879.00) (1,973,337.00) (1,988,004.00) Capital Grants and Contributions (67,081.00) (5,263,673.00) (9,552.00) (11,284.00) (1,041,256.00) (6,245,781.00) (801,417.00) (659,180.00) Governmental - General Revenues
Property Taxes (1,321,805.00) (1,369,636.00) (1,434,714.00) (1,509,127.00) Sales Taxes (1,127,213.00) (1,522,607.00) (1,774,721.00) (2,770,742.00) Franchise Taxes (128,556.00) (140,606.00) (150,109.00) (163,836.00) Cannabis Taxes 0.00 0.00 (691,919.00) (1,451,278.00)
Other Taxes (9,999.00) (8,332.00) (7,019.00) (10,021.00) Motor Vehicle In-Lieu 0.00 0.00 0.00 0.00
Rental Income (180,148.00) (180,246.00) (184,422.00) (218,408.00) Earnings on Investments 7,215.00 (188,628.00) (298,387.00) 6,929.00 Gain on Sale of Capital Assets 0.00 0.00 16,044.00 0.00 Miscellaneous (93,458.00) (78,965.00) (96,756.00) (59,370.00) Transfers 0.00 (138,013.00) (68,000.00) 0.00
(2,853,964.00) (3,627,033.00) (4,690,003.00) (6,175,853.00) Business - General Revenues
Earnings on Investments (50,879.00) (94,765.00) (107,249.00) (64,368.00) Miscellaneous (478.00) (368.00) (870.00) 845.00
Transfers 0.00 138,013.00 68,000.00 0.00
(51,357.00) 42,880.00 (40,119.00) (63,523.00)
Government-Wide Grouping Codes (666,058.00) (6,813,115.00) (2,757,796.00) (2,928,647.00) Net Income (Loss) 666,058.00 6,813,115.00 2,757,796.00 2,928,647.00 Total Revenue (13,321,168.00) (15,896,707.00) (11,806,618.00) (15,914,035.00) Total Expense 12,655,110.00 9,083,592.00 9,048,822.00 12,985,388.00

City of Farmersville
Summary of Budget Process
City of Farmersville

Budget Preparation Process
The City of Farmersville prepares a budget
covering operations and capital improvements
that is comprehensive for the entire agency. The
process begins in January and typically concludes
in June with the adoption of the Budget for the
fiscal year (starting July 1).

The following is a brief discussion about the
process.

January
Every January, the City completes its mid-year budget review, which covers the first six months of the fiscal year from July 1st through December 31st. This is a comprehensive review of all revenue sources and expenses for each department and fund. All Department Heads are apprised of the budget status monthly throughout the year, but the mid-year review is an important milestone to have an in-depth analysis of budget progress.

Although most revenue sources and expenses are predictable in nature, they may not be paid to or from the City uniformly throughout the year and can have other factors that can impact them. Therefore, economic factors, legislatives changes, local events, among others, are all considered and evaluated for their possible impact on the current year City budget. These data points are reviewed and compared to prior periods for trend analysis and other statistical measures.

The Mid-Year Review is a citywide process that includes input from the Department Heads and is reviewed with the City Manager and City priorities. All these requests are then assimilated into a formal budget amendment presented to Council for approval.

February
With a better view of where the City is headed toward the end of the fiscal year, finance staff begins to make projections for revenue and expenditures in the next year. Staff considers both quantitative and qualitative factors in these estimates.

Work also begins with each department to gather requests for additions or changes to the Capital Improvement Program (CIP) which ultimately creates the Capital Budget.

Finance staff also begins work to create and update budget request documents for each department to complete in March.

March
Typically, Finance staff compiles and analyzes the budget request documents from each department for both CIP and the Operation Budgets to create draft documents for the City Manager to review. The City Manager is then given a general status update based upon the preliminary budget with the budget requests compiled together for the first time.

The City Manager then begins the process with finance staff to review, prioritize, and discuss options with each department. From there, with direction of the City Manager, finance staff formalize the results into a document for City Council.

The Capital Budget and Five-Year Capital Improvement Projection is first presented to Council in March to get direction on its inclusion in the overall budget of the City.

April
At this point, most budget items have been finalized with the City Manager and finance staff begins creating official reports, tables, charts, and other documents to prepare for final presentation and adoption by the City Council.

Last minute additions, changes, and updates are made with the intent to have the most complete budget possible to present.

Labor negotiations, if applicable, should also be concluding by this point in order to be included in the budget for the next fiscal year.

May
The Proposed City Budget is typically rolled out sometime in May. Copies of the Proposed Budget are distributed to the City Council and community by way of Council Packets and the City’s website.

Special budget hearings are scheduled for mid to late May, where the proposed budget is rolled out by the City Manager and Director of Finance & Administration. Each City department is available to present or further explain their portion of the budget.

The department budgets highlight department accomplishments from the past year, current status, plans, and requests for the next fiscal year. The budget hearing meetings are duly noticed public meetings that everyone is encouraged to attend, and ample opportunities are provided for the public to speak and interact.

There are potentially two ways in which the Proposed Budget is revised before being adopted; the City Manager may propose an amendment to the Proposed Budget or any member of the City Council makes a motion to add, alter, or remove appropriations for a particular program or project.

Typical reasons for this would be a significant assumption in the budget has changed due to an event, such as legislative changes at the State level, an inadvertent omission of staff during the budget build process, or a development in labor negotiations.

June
The proposed budget documents and reports are updated to reflect any changes from the prior meeting(s) and is then voted on by the City Council to adopt the budget as presented.

There are other documents that are typically considered and adopted along with the annual budget, specifically:
• Salary Schedule Table (sets compensation levels for all employees, required by State statute)
• Adoption of Memorandums of Understanding (MOU) with labor groups • The Appropriation Limit (Gann Limit) as calculated with State Department of Finance figures
The City’s budget must be adopted by June 30th each year unless a special resolution is passed that extends appropriations into the new fiscal year. Once adopted, the Proposed Budget becomes the Adopted Budget and Administrative Services Department staff enter all new appropriations into the financial system in time for the first day of the new fiscal year (July 1st).

The Adopted Budget document is created from the Proposed, posted on the City’s website, and distributed to interested parties.

The City’s annual budget is adopted every June, and covers a 12 month fiscal year beginning July 1st and ending June 30th. The City Council authorizes all appropriations, which is the legal authority to spend public tax or rate dollars for a specific purpose. All appropriations lapse at June 30th every fiscal year, and must be reauthorized by the City Council if still needed for the purpose in which they were initially approved.

From time to time, it becomes necessary to recognize new revenue and request new appropriations that were not included in the Adopted Budget. Budget appropriations may be

revised at any time during the year by taking a Budget Amendment Resolution to the City Council.

The process to amend the budget starts with a staff request to the City Manager, review by the Finance Department, and a staff report to the City Council justifying the request. Typical budget amendments include:
• Receipt of a grant for a new project or program
• The progress/timing of a capital project has changed since the estimates developed in the budget
• The City is facing a significant unfunded need
There is typically one larger amendment affiliated with the mid-year review and there may be need for multiple other smaller amendments as well. Once these are completed, the final revised budget is the official record and included in the audited financial statement report to City Council each fiscal year.

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City of Farmersville
Measure Q: Cannabis Business Tax
City of Farmersville

Measure Q: Cannabis Business Tax
Measure Q History
Measure Q was a general tax measure that was approved in November 2017 authorizing the City to levy a local tax on cannabis businesses at a maximum rate of 10 percent of gross receipts or $25 per square foot of cultivated growing area with no automatic sunset date.

Measure Q revenues may be used in any lawful purpose, as directed by the City Council, including but not limited to addressing cannabis industry impacts and/or maintaining and/or improving: 9-1-1 emergency response and neighborhood police patrols; fire protection services; streets and roads repairs; support of senior and youth services; city parks; recreation programs; and any other city services for Farmersville residents and the public.

The approved tax measure (Yes: 65.41%, No: 34.59%) created Ordinance 484 and added Chapter 5.30 Commercial Cannabis Business Tax to the Farmersville municipal code.

Measure Q revenues are budgeted through the normal annual budgeting process typically reviewed in public meeting with City Council March through June of each year.

The tax rate is set by City Council resolution annually and was initially set at a rate of 5 percent of gross receipts or $7 per square foot of cultivated land in Fiscal Year 2019-20 and has remained the same each year thereafter.

The City tracks all the receipts of revenue from the commercial dispensaries in a separate fund, Cannabis Business Tax Revenue (#104), and all expenditures are budgeted and transferred out to the separate funds in which they are applied.

A complete listing of the transfers between funds is available in the Budget Summaries section of this budget report.

Management of Cannabis Business Tax (CBT)
The City’s strategy in dealing with Cannabis Business Tax is in partnership with HDL Companies.

HDL Companies is a pioneer and leader of auditing, operations, and revenue solutions for public agencies, and specifically Cannabis Consulting. HDL helped the City with initial development of regulations, the application evaluation process, and compliance management of the dispensaries.

HDL assists the City with routine compliance management of the dispensaries in cooperation with the Farmersville Police Department and supplies other regulatory services over the dispensaries through routine operational and financial audits.

The City manages the revenue from the dispensaries as one-time funds, not ongoing revenue streams, for a number of reasons. Overall, the City has a small tax base that is highly susceptible to swings in the business cycles of the surrounding economy so the City has to stay conservative to make sure that it does not get over-extended in the good times so that it can survive the lean times.

Additionally, while this industry is lucrative, at this point City Council and staff are both very aware that, despite heavy regulation, this industry is new and highly influenced by regulations set forth by the California Department of Tax and Fee Administration (CDTFA). A change in regulation in this industry could drastically change the revenue for the City one way or another.

Finally, the market share is currently limited by the amount of permits allowed by the City Council but even more so by participation in surrounding jurisdictions. Currently, the City of Visalia does not allow commercial dispensaries and therefore Farmersville is the closest retail and delivery option to the approximate 140,000 residents of this neighboring city. Therefore, if the regulations in the City of Visalia were to change, the revenue stream could change very quickly and whatever Farmersville is dependent upon this revenue for would need to change just as quickly. The industry is still early on in the business cycle and could change significantly in the future.

Therefore, the City uses these funds to protect the financial sustainability of the General Fund.

This is accomplished by redirecting deferred maintenance, special one-time cost projects, and other capital improvement expenditures like grant matching funds or equipment purchases to Cannabis Business Taxes rather than the fund balance of the General Fund. The new tax revenues also support one police officer and ongoing equipment and supply expenses along with fees paid to HDL for services directly related to the compliance and regulatory services relative to this industry.

Measure Q Revenue
Measure Q revenue is collected from the permitted businesses within City limits through a quarterly tax return. City code allows for three businesses to be permitted to operate as a dispensary. Currently, there are three permitted, but only two operating. The quarterly payment is received by City staff from the operating dispensaries and handled separately and reported separately. In addition to the funds being reported like all others through the financial statements created by the City at year-end, staff also produces a standalone Measure Q report which reports all the revenues and expenditures of the separate fund and is available on the City website.

The City received $693,746 in FY 2019-20, the first year of operation of the new dispensaries in Farmersville. The first full year of dispensary operations, FY 2020-21, the City received $1,451,278. It is anticipated that the City will received approximately $1,350,000 in FY 2021-

22. Although the budget was originally set to $1,450,000 for FY 2021-22, it appears that the revenue has peaked and actual revenue receipts may lag the budget by about $150,000 or 10% for the year. As a result, the budget for FY 2022-23 anticipates the revenue to level off with the quarterly amounts at the end of FY 2021-22 which projects a budget of $1,200,000.

The City has projected that Measure Q revenue will be $1,450,000 for FY 2021-22. This is based on current performance, considering current market assumptions, and not accounting for any additional revenues from a third dispensary that may open sometime in FY 2021-22.

Measure Q Expenditures
Following the strategy listed in the previous section of this report, the City did not have any expenditures from this revenue stream in FY 2019-20. This allowed the City to operate conservatively and spend down the cash on hand before budgeting cashflows for FY 2020-21 and following.

Currently, to meet the objectives of the tax measure, the funds are used in a variety of ways across different departments and most spending is made from cash on hand. The following chart illustrates this with Police, Public Works, and Fire departments allocated the most amounts of revenue to offset capital costs in FY 2021-22 (33%, 31%, and 17%, respectively).

The current budget has $1,725,737 in expenses budgeted. Of that amount, $1,098,737 is going to support the capital costs of the General Fund in a variety of ways, detailed below.

MEASURE Q CAPITAL COSTS FOR FY 2022-23 AMOUNT
Residential Streetlight Study $ 50,000
ADA Sidewalk Improvements $ 25,000
Sports Park Rehabilitation Project $ 17,000
Skid Steer Loader (Bobcat) $ 38,334
Sports Park Phase IV - City Match $ 625,000
TriMax 493 Field Mower $ 43,943
Bleachers for Sports Park $ 59,215
Downtown Specific Plan (SB2 Grant) $ 15,000
General Plan Update $ 21,000
Housing Element Update $ 34,000
Patrol Vehicle Replacement (FY20) $ 38,345
Patrol Vehicle Replacement (FY22) $ 56,900
Police Office Remodel (Phase 3) $ 75,000
TOTAL 1,098,737

The other $627,000 of budgeted is being used to cover costs relative to ongoing Cannabis Business Tax operations (HDL and related costs), the one additional Police Officer position, one additional Fire Department position, and several additional operational expenditures, also detailed below.

For Fiscal Year 2022-23 forecasted revenues of $1,200,000 less budgeted expenditures of $1,725,737 leaves a negative cashflow of $525,737 for the period. However, it is anticipated that the ending available balance as of 6/30/2022 will be approximately $1,600,000.

Annual Report on Measure Q
The City plans to release annual reports detailing the cash balance of the cannabis business tax revenue fund and all the actual revenues and expenditures for the period after it has been closed. The release date of this report is likely in September following the end of a Fiscal Year (June 30).

Future Uses of Measure Q Revenues
Each year the City Council approves the budget of the City which incorporates capital and operation budget expenses. The use of cannabis business tax revenues are included within this budgeting process. No future encumbrances or commitments exist on these funds outside of the current budget and Capital Improvement Plan.

MEASURE Q OPERATION COSTS FOR FY 2022-23 AMOUNT
HDL Cannabis Compliance Services & Management $ 30,000
Salary & Benefits of 1 additional police officer $ 87,000 Additional officer supplies and equipment $ 10,000
Salary & Benefits for Fire Battalion Chief $ 170,000
Townsend Public Affairs contract $ 60,000
Additional Temporary Public Works staff $ 50,000
FUSD Swim Program $ 20,000
Boys & Girls Club Youth Program $ 100,000
Operations Budget Contingency $ 100,000
TOTAL 627,000

City of Farmersville
Budget Summaries
City of Farmersville

Budget Summaries
The Budget Summaries section of the budget document is
intended to give the reader an overview of the City's Budget through several different viewpoints. The purpose of splitting the budget up in several different ways is to clearly show the true nature of revenue sources and the expenditures they support in a transparent way. The tables are described below, in the order in which they appear:

Summary of Fund Balances
The fund balance summary shows the impact, over several years, the annual revenue and expenditure activity has on the fund balance of all the City's individual funds. In some cases, the fund balance may show a negative amount which can be due to several factors; including timing differences in expenditures and grant reimbursements or a previous operating deficit that is being addressed.

Summary of Proposed Budget by Fund
This schedule is meant to give the reader an understanding of how requested budget appropriations breakdown for each fund between personnel-related costs, operations and maintenance accounts, and capital expenditures.

Summary of General Fund Expenditures by Department
Providing more detail than the fund summaries described above, this schedule provides the reader with a detail of General Fund appropriations for each Department and operating sections within each for a 3-year period. Some City departments, such as the Fire Department have appropriations in the General Fund alone; whereas other departments, such as Public Works have only a portion of their appropriations in the General Fund.

General Fund Net Position Estimate
Using a beginning cash balance estimate, this schedule applies the revenue and expense budgeted for the year (and other factors as applicable) to produce an estimated cash balance at the end of the year. The intent of this table is to demonstrate what level of cash the General Fund has left to meet cashflow swings, fund capital purchases in the future, and weather emergencies expenditures.

Summary of Revenues by Fund
This provides the reader with a breakdown of anticipated revenue compared to actual revenues in prior years by fund.

Summary of Expenditures by Fund
This provides the reader with a breakdown of anticipated expenditures compared to actual expenditures in prior years by fund.

Summary of All Expenditures by Department
This schedule provides a brief summary of expenditures by department and then by fund for a comparison to prior periods.

Summary of All Expenditures by Department & Type
This schedule is a comprehensive look at the expenditures by department and broken down by type to allow detailed, yet summarized view of expenditures in the budget compared to prior periods.

Summary of Restricted Funds
The City has numerous revenue streams that are treated as restricted fund balances, which reflects resources that are subject to externally enforceable legal restrictions (e.g. debt covenants, grantors, etc.) and/or when revenues are restricted to a particular purpose pursuant to enabling legislation (e.g. gasoline taxes). This schedule shows details related to these funds and the impact of the proposed budget upon them.

Summary of Budgeted Transfers
This table separately displays all the transfers in the budget for the year with detail about the purposes and details regarding the due to and due from accounts.

All Revenue and Expenditure Accounts
A complete listing of all revenue and expenditure
accounts listed by fund and department and
including totals by group to provide the reader a
complete picture of the budget as a whole.

Expenditures and expenses are listed as positive
figures (debits) while revenues are listed at
negative figures (credits) to show to the true
accounting by department and fund.

Fund Fiscal Year 2019 Fiscal Year 2020 Fiscal Year 2021 Fiscal Year 2022
(As of 04/30/22)
01 GENERAL FUND (2,715.49) 434,595.70 1,320,467.79 29,315.67 102 GENERAL FUND RESERVE 1,670,709.50 1,439,868.82 1,439,868.82 1,439,868.82 103 GENERAL FUND CAPITAL - 44,081.31 - (143,945.07)
104 CANNABIS CAPITAL FUND - 383,619.12 1,065,025.91 2,320,637.52 02 WATER UTILITY 850,005.45 899,441.67 1,070,986.34 1,261,291.59 03 WATER DEVELOPMENT 562,492.16 380,419.72 387,002.19 290,097.34 04 SEWER UTILITY 5,253,961.63 2,662,554.32 5,568,637.98 5,417,701.17 05 SEWER DEVELOPMENT 980,630.89 1,004,457.45 1,025,088.79 1,042,849.11 06 REFUSE 335,393.65 360,425.20 372,826.47 405,926.52
09 CUSTOMER DEPOSITS 72,592.06 11,262.60 13,948.70 14,061.63 11 DRUG ENFORCEMENT 19,795.01 16,962.82 17,044.00 17,044.00 12 FEDERAL AND STATE GRANTS (312,256.74) (92,032.72) (426,346.07) (245,147.49) 14 POLICE DEPT SLESF 241,696.58 239,232.43 230,772.30 205,179.33 20 STP 1,033,306.84 1,048,578.10 90,021.87 840,021.87
21 GAS TAX 395,613.77 409,523.80 373,625.71 279,288.77
22 TDA 881,616.01 1,138,543.28 1,612,361.48 1,770,574.56 23 STORM DRAIN 148,616.72 152,931.22 154,642.98 161,376.98 25 STREET MITIGATION FUND 31,631.59 32,090.60 - -
26 MEASURE R FUND 1,565,892.35 1,399,930.99 1,338,077.96 (857,131.08) 27 RMRA (SB1) FUND 125,209.15 256,830.88 - 189,078.18
30 PARK DEVELOPMENT 17,983.46 18,718.68 18,991.55 20,888.78 31 PARK IMPROVEMENTS (140,334.93) (11,515.72) (100,010.56) 29,520.22 35 MAINTENANCE DISTRICT 80,023.45 20,312.60 (5,270.14) 4,072.10 39 CITY PROPERTY FUND 9,630.73 21,944.80 59,992.15 82,479.81 40 CDBG PROGRAM INCOME 29,772.39 3,527.14 56,606.86 281,906.21 41 HOME PROGRAM INCOME 9,907.21 36,383.73 66,758.58 12,339.58 42 CAL HOME PROGRAM INCOME 69,396.01 123,300.11 259,211.14 137,901.14 60 AMERICAN RESCUE PLAN ARAP - - - 1,167,934.44
71 FIRE DEVELOPER FEES 155,850.91 162,774.50 157,505.52 159,481.18 80 EVIDENCE HOLDING 11,202.29 11,364.85 17,779.85 17,779.85 81 POLICE DEVELOPER FEES 210,972.36 151,768.42 14,191.96 25,351.56 82 ASSET FORFEITURE 2,727.61 2,767.19 2,297.03 2,297.03 83 LIVE SCAN (3,229.00) (3,765.00) (4,319.00) (4,493.00) 14,308,093.62 12,760,898.61 16,197,788.16 16,375,548.32 Summary of Fund Balances

Fund Personnel
Maintenance &
Operation Capital Outlay Total Expenditure Total Revenue 01 GENERAL FUND 3,394,396 2,485,706 174,750 6,054,852 (6,207,967) 102 GENERAL FUND RESERVE - - - - -
103 GENERAL FUND CAPITAL - 111,000 987,737 1,098,737 (1,098,737) 104 CANNABIS CAPITAL FUND - 1,725,737 - 1,725,737 (1,209,666) 02 WATER UTILITY 533,059 651,450 71,333 1,255,842 (1,185,834) 03 WATER DEVELOPMENT - - - - (8,030)
04 SEWER UTILITY 506,101 1,100,200 923,658 2,529,959 (2,016,831) 05 SEWER DEVELOPMENT - - - - (8,026)
06 REFUSE 87,774 749,063 - 836,837 (911,495)
08 SELF INSURED RESERVE - - - - -
09 CUSTOMER DEPOSITS - - - - -
11 DRUG ENFORCEMENT - - 15,000 15,000 (93)
12 FEDERAL AND STATE GRANTS - 640,000 1,732,837 2,372,837 (2,372,837) 14 POLICE DEPT SLESF 209,088 500 - 209,588 (161,078)
15 POLICE DEPT AB109 - - - - -
20 STP - - - - (4,405)
21 GAS TAX 186,340 206,100 - 392,440 (332,729)
22 TDA - 95,000 1,640,188 1,735,188 (659,635)
23 STORM DRAIN - - - - (8,716)
25 STREET MITIGATION FUND - - - - -
26 MEASURE R FUND - - - - (236,344)
27 RMRA (SB1) FUND - - - - (258,769)
30 PARK DEVELOPMENT - - - - (18,907)
31 PARK IMPROVEMENTS - 7,500 4,010,534 4,018,034 (4,010,980) 35 MAINTENANCE DISTRICT 17,049 45,000 - 62,049 (62,500) 39 CITY PROPERTY FUND - 59,500 - 59,500 (93,459)
40 CDBG PROGRAM INCOME - - - - (335,041)
41 HOME PROGRAM INCOME - - - - (319)
42 CAL HOME PROGRAM INCOME - (1,152)
60 AMERICAN RESCUE PLAN - - 946,000 946,000 (1,286,976) 61 CIRCULATION SYSTEM
DEVELOPMENT - - - - (2,280)
62 GOVERNMENT FACILITIES
DEVELOPMENT - - - - (3,366)
63 LIBRARY DEVELOPMENT - - - - (132)
64 COMMUNITY FACILITY
DEVELOPMENT - - - - (7,152)
71 FIRE DEVELOPER FEES - 40,000 - 40,000 (5,217)
72 FIRE COST RECOVERY 40,000 - 40,000 80,000 (150,000)
80 EVIDENCE HOLDING - - - - -
81 POLICE DEVELOPER FEES - 5,200 - 5,200 (5,185)
82 ASSET FORFEITURE - - 2,300 2,300 (13)
4,973,807 7,921,956 10,544,337 23,440,099 (22,663,872)
Proposed Fiscal Year 2022-23 Budget by Fund

General Fund Personnel Maintenance &
Operation Capital Outlay Total Personnel Maintenance &
Operation Capital Outlay Total Personnel Maintenance &
Operation Capital Outlay Total
400 GENERAL FUND RESERVE - - 150,000 150,000 - - 1,400,000 1,400,000 - - - - 401 CITY COUNCIL - 4,452 - 4,452 15,502 26,600 - 42,102 15,502 12,000 - 27,502 404 ADMINISTRATION 181,572 140,092 3,682 325,346 574,270 272,500 4,000 850,770 457,968 302,500 4,000 764,468 405 MEMBERSHIPS LEGISLATIVE - 15,179 - 15,179 - 20,500 - 20,500 - 25,000 - 25,000 406 ADMINISTRATION OVERHEAD - 466,138 4,782 470,920 - 733,867 3,500 737,367 - 765,041 2,500 767,541 407 CITY SPONSORSHIPS - 4,216 - 4,216 - 6,000 - 6,000 - 6,000 - 6,000 411 POLICE 2,000,640 316,021 59,194 2,375,854 2,171,771 370,800 42,107 2,584,678 2,128,401 396,400 54,750 2,579,551 414 COMMUNITY DEVELOPMENT 46,019 404,277 - 450,296 49,364 425,000 - 474,364 43,230 440,600 - 483,830 415 CODE ENFORCEMENT 70,598 12,974 - 83,572 85,670 24,750 1,000 111,420 93,116 26,500 1,000 120,616 420 FIRE DEPARTMENT 297,543 163,584 30,848 491,975 307,868 201,300 70,000 579,168 422,559 178,300 100,000 700,859 425 PUBLIC WORKS 117,455 301,921 - 419,377 185,283 244,600 - 429,883 248,021 245,000 12,500 505,521 426 ANIMAL CONTROL - 74,534 - 74,534 - 73,865 - 73,865 - 73,965 - 73,965 2,713,826 1,903,389 248,506 4,865,721 3,389,728 2,399,782 1,520,607 7,310,117 3,408,796 2,471,306 174,750 6,054,852 Summary of General Fund Expenditure By Department
Fiscal Year 2021 Actuals Fiscal Year 2022 Revised Budget Fiscal Year 2023 Proposed Budget Beginning Balance Expense Revenue Ending Balance
Beginning Balance as of 04/30/2022 1,469,184
Less: Fund Minimum Balance 1,233,624
Less: Budgeted Expense 6,064,230
Add: Budgeted Revenue 6,207,967
379,297
Estimated General Fund Net Position
Estimated Available Balance as of 06/30/2023

Fund
Fiscal Year 2020
Actual
Fiscal Year 2021
Actual
Fiscal Year 2022
Budget
Fiscal Year 2023
Proposed
01 GENERAL FUND 4,233,672 5,656,682 6,588,207 6,207,967 102 GENERAL FUND RESERVE 20,595 - - -
103 GENERAL FUND CAPITAL 339,436 462,422 1,525,323 1,098,737 104 CANNABIS CAPITAL FUND 693,746 1,702,169 1,453,518 1,209,666 02 WATER UTILITY 987,471 1,062,566 1,125,568 1,185,834
03 WATER DEVELOPMENT 13,764 8,514 17,871 8,030
04 SEWER UTILITY 2,039,115 2,026,088 2,005,186 2,016,831 05 SEWER DEVELOPMENT 23,827 20,631 28,642 8,026
06 REFUSE 857,594 862,662 890,269 911,495
08 SELF INSURED RESERVE - 150,000 - -
11 DRUG ENFORCEMENT 3,209 - 93 93
12 FEDERAL AND STATE GRANTS 468,273 717,515 1,586,703 2,372,837 14 POLICE DEPT SLESF 159,630 158,935 151,272 161,078
20 STP 15,271 758,958 755,585 4,405
21 GAS TAX 266,556 255,684 299,670 332,729
22 TDA 393,611 649,043 656,026 659,635
23 STORM DRAIN 4,315 1,712 3,545 8,716
25 STREET MITIGATION FUND 459 - - -
26 MEASURE R FUND 1,077,951 1,786,078 10,505,485 236,344 27 RMRA (SB1) FUND 199,701 211,321 234,610 258,769
30 PARK DEVELOPMENT 735 273 1,300 18,907
31 PARK IMPROVEMENTS 30,540 241,756 1,844,734 4,010,980 35 MAINTENANCE DISTRICT 63,291 88,349 61,955 62,500
39 CITY PROPERTY FUND 52,701 83,854 85,816 93,459
40 CDBG PROGRAM INCOME 17,525 59,222 334,055 335,041
41 HOME PROGRAM INCOME 40,361 31,225 223 319
42 CAL HOME PROGRAM INCOME 101,839 136,261 1,000 1,152
60 AMERICAN RESUE PLAN - - 1,280,193 1,286,976
61 CIRCULATION SYSTEM
DEVELOPMENT - - - 2,280
62 GOVERNMENT FACILITIES
DEVELOPMENT - - - 3,366
63 LIBRARY DEVELOPMENT - - - 132
64 COMMUNITY FACILITY
DEVELOPMENT - - - 7,152
71 FIRE DEVELOPER FEES 6,924 3,101 12,629 5,217
72 FIRE COST RECOVERY - - - 150,000
80 EVIDENCE HOLDING 163 - - -
81 POLICE DEVELOPER FEES 5,653 3,554 21,248 5,185
82 ASSET FORFEITURE 40 22 13 13
83 LIVE SCAN 1,085 251 - -
12,119,049 17,138,847 31,470,738 22,663,872
Summary of Revenues by Fund

Fund
Fiscal Year 2020
Actual
Fiscal Year 2021
Actual
Fiscal Year 2022
Budget
Fiscal Year 2023
Proposed
01 GENERAL FUND 4,020,107 4,865,721 7,310,117 6,054,852 102 GENERAL FUND RESERVE 251,436 - - -
103 GENERAL FUND CAPITAL 295,723 473,503 1,525,323 1,098,737 104 CANNABIS CAPITAL FUND - 960,423 1,312,323 1,725,737 02 WATER UTILITY 921,352 1,045,213 1,190,406 1,255,842
03 WATER DEVELOPMENT 195,836 1,932 - -
04 SEWER UTILITY 1,212,814 1,340,111 1,782,518 2,529,959 05 SEWER DEVELOPMENT - - 243,000 -
06 REFUSE 870,420 826,346 883,759 836,837
08 SELF INSURED RESERVE - - - -
11 DRUG ENFORCEMENT 19,879 - - 15,000
12 FEDERAL AND STATE GRANTS 535,813 787,228 1,439,703 2,372,837 14 POLICE DEPT SLESF 164,943 170,749 196,337 209,588
20 STP - 967,514 - -
21 GAS TAX 253,165 298,659 357,218 392,440
22 TDA 49,699 94,801 115,188 1,735,188
23 STORM DRAIN - - 154,000 -
25 STREET MITIGATION FUND - 32,091 - -
26 MEASURE R FUND 862,084 1,622,230 10,330,000 -
27 RMRA (SB1) FUND 71,491 458,678 - -
30 PARK DEVELOPMENT - - - -
31 PARK IMPROVEMENTS 64,655 239,677 1,377,734 4,018,034 35 MAINTENANCE DISTRICT 125,901 116,899 79,396 62,049
39 CITY PROPERTY FUND 41,659 53,736 42,700 59,500
40 CDBG PROGRAM INCOME 43,770 6,142 - -
41 HOME PROGRAM INCOME 13,884 850 - -
42 CAL HOME PROGRAM INCOME 46,316 350 - -
60 AMERICAN RESCUE PLAN - - 333,250 946,000
71 FIRE DEVELOPER FEES - 8,370 18,350 40,000
72 FIRE COST RECOVERY - - - 80,000
80 EVIDENCE HOLDING - - - -
81 POLICE DEVELOPER FEES 64,857 141,480 - 5,200
82 ASSET FORFEITURE - 492 - 2,300
83 LIVE SCAN 1,474 886 - -
10,127,277 14,514,079 28,691,322 23,440,099
Summary of Expenditures by Fund

Department Fund
Fiscal Year 2020
Actual
Fiscal Year 2021
Actual
Fiscal Year 2022
Budget
Fiscal Year 2023
Proposed
400 General 01 GENERAL FUND - 150,000 1,400,000 -
102 GENERAL FUND RESERVE 251,436 - - -
103 GENERAL FUND CAPITAL - 244,403 - -
104 CANNABIS CAPITAL FUND - 960,423 1,312,323 1,725,737 12 FEDERAL AND STATE GRANTS 535,813 787,228 1,439,703 2,372,837 General Total 787,249 2,142,054 4,152,026 4,098,574
401 City Council 01 GENERAL FUND 7,962 4,452 42,102 27,502 City Council Total 7,962 4,452 42,102 27,502
404 Administration 01 GENERAL FUND 243,507 325,346 850,770 764,468 103 GENERAL FUND CAPITAL 111,702 8,022 4,380 -
02 WATER UTILITY 267,072 267,360 307,822 311,448
04 SEWER UTILITY 244,254 267,019 285,474 292,815
06 REFUSE 73,414 62,351 68,537 60,778
21 GAS TAX 8,871 18,621 20,421 20,390
40 CDBG PROGRAM INCOME 43,770 6,142 - -
41 HOME PROGRAM INCOME 13,884 850 - -
42 CAL HOME PROGRAM INCOME 46,316 350 - -
60 AMERICAN RESCUE PLAN - - 333,250 946,000
Administrative Total 1,052,791 956,059 1,870,653 2,395,899 Summary of Expenditures by Department

Department Fund
Fiscal Year 2020
Actual
Fiscal Year 2021
Actual
Fiscal Year 2022
Budget
Fiscal Year 2023
Proposed
Summary of Expenditures by Department
405 Membership Legislative 01 GENERAL FUND 19,230 15,179 20,500 25,000 Membership Legislative Total 19,230 15,179 20,500 25,000 406 Administration Overhead 01 GENERAL FUND 550,518 470,920 737,367 767,541 Administration Overhead Total 550,518 470,920 737,367 767,541 407 City Sponsorships 01 GENERAL FUND 2,019 4,216 6,000 6,000 City Sponsorships Total 2,019 4,216 6,000 6,000
411 Police 01 GENERAL FUND 2,205,271 2,375,854 2,584,678 2,579,551 103 GENERAL FUND CAPITAL 72,857 204,376 243,026 170,245 11 DRUG ENFORCEMENT 19,879 - - 15,000
14 POLICE DEPT SLESF 164,943 170,749 196,337 209,588
81 POLICE DEVELOPER FEES 64,857 141,480 - 5,200
82 ASSET FORFEITURE - 492 - 2,300
83 LIVE SCAN 1,474 886 - -
Police Total 2,529,281 2,893,838 3,024,041 2,981,884

Department Fund
Fiscal Year 2020
Actual
Fiscal Year 2021
Actual
Fiscal Year 2022
Budget
Fiscal Year 2023
Proposed
Summary of Expenditures by Department
414 Community Development 01 GENERAL FUND 225,006 450,296 474,364 483,830 103 GENERAL FUND CAPITAL - - 8,000 36,000
Community Development Total 225,006 450,296 482,364 519,830 415 Code Enforcement 01 GENERAL FUND 73,774 83,572 111,420 120,616 103 GENERAL FUND CAPITAL 39,591 - - -
Code Enforcement Total 113,365 83,572 111,420 120,616
420 Fire 01 GENERAL FUND 378,417 491,975 579,168 700,859 103 GENERAL FUND CAPITAL - 7,286 900,000 -
71 FIRE DEVELOPER FEES - 8,370 18,350 40,000
72 FIRE COST RECOVERY - - - 80,000
Fire Total 378,417 507,631 1,497,518 820,859
425 Public Works 01 GENERAL FUND 239,311 419,377 429,883 505,521 103 GENERAL FUND CAPITAL 71,574 9,417 369,916 892,492
02 WATER UTILITY 654,280 777,853 882,585 944,394
03 WATER DEVELOPMENT 195,836 1,932 - -
04 SEWER UTILITY 968,559 1,073,092 1,497,045 2,237,143
05 SEWER DEVELOPMENT - - 243,000 -
06 REFUSE 797,006 763,995 815,222 776,059
20 STP - 967,514 - -
21 GAS TAX 244,294 280,038 336,797 372,050

Department Fund
Fiscal Year 2020
Actual
Fiscal Year 2021
Actual
Fiscal Year 2022
Budget
Fiscal Year 2023
Proposed
Summary of Expenditures by Department
22 TDA 49,699 94,801 115,188 1,735,188
23 STORM DRAIN - - 154,000 -
25 STREET MITIGATION - 32,091 - -
26 MEASURE R FUND 862,084 1,622,230 10,330,000 -
27 SB1 Road Maintenance & Rehab 71,491 458,678 - -
31 PARK IMPROVEMENTS 64,655 239,677 1,377,734 4,018,034 35 MAINTENANCE DISTRICT 125,901 116,899 79,396 62,049
39 CITY PROPERTIES 41,659 53,736 42,700 59,500
Public Works Total 4,386,348 6,911,329 16,673,465 11,602,431 426 Animal Control 01 GENERAL FUND 75,093 74,534 73,865 73,965 Animal Control Total 75,093 74,534 73,865 73,965
Grand Total 10,127,277 14,514,079 28,691,322 23,440,099

Department Category
Fiscal Year 2020
Actual
Fiscal Year 2021
Actual
Fiscal Year 2022
Budget
Fiscal Year 2023
Proposed
400 General CAPITAL OUTLAY 48,655 1,595 506,000 1,732,837 OTHER 251,436 1,354,826 2,712,323 1,725,737
PROFESSIONAL & CONTRACTUAL SRV 487,158 785,633 933,703 640,000 General Total 787,249 2,142,054 4,152,026 4,098,574
401 City Council OPERATING SERVICES & SUPPLIES 6,187 1,529 14,000 9,000 PROFESSIONAL & CONTRACTUAL SRV 1,775 2,923 27,000 17,400 SALARIES & BENEFITS - - 1,102 1,102
City Council Total 7,962 4,452 42,102 27,502
404 Administration CAPITAL OUTLAY 118,312 11,703 208,380 950,000 OPERATING SERVICES & SUPPLIES 16,163 10,108 22,500 22,500 OTHER - - 133,250 -
PROFESSIONAL & CONTRACTUAL SRV 157,839 137,326 250,000 280,000 SALARIES & BENEFITS 760,477 796,921 1,256,523 1,143,399 Administrative Total 1,052,791 956,059 1,870,653 2,395,899 405 Membership Legislative PROFESSIONAL & CONTRACTUAL SRV 19,230 15,179 20,500 25,000 Membership Legislative Total 19,230 15,179 20,500 25,000 406 Administration Overhead CAPITAL OUTLAY 6,392 4,782 3,500 2,500 OPERATING SERVICES & SUPPLIES 178,259 199,317 301,367 379,041

OTHER - - - -
Summary of Expenditures by Department & Type

Department Category
Fiscal Year 2020
Actual
Fiscal Year 2021
Actual
Fiscal Year 2022
Budget
Fiscal Year 2023
Proposed
Summary of Expenditures by Department & Type
PROFESSIONAL & CONTRACTUAL SRV 305,558 207,744 360,000 325,000 UTILITIES 60,309 59,077 72,500 61,000
Administration Overhead Total 550,518 470,920 737,367 767,541 407 City Sponsorships PROFESSIONAL & CONTRACTUAL SRV 2,019 4,216 6,000 6,000 City Sponsorships Total 2,019 4,216 6,000 6,000
411 Police CAPITAL OUTLAY 373,769 405,542 285,133 242,295 OPERATING SERVICES & SUPPLIES 114,936 102,719 135,400 163,400

OTHER - - - -
PROFESSIONAL & CONTRACTUAL SRV 168,202 187,501 206,400 211,700 SALARIES & BENEFITS 1,848,976 2,171,388 2,368,108 2,337,489 UTILITIES 23,397 26,687 29,000 27,000
Police Total 2,529,281 2,893,838 3,024,041 2,981,884
414 Community Development CAPITAL OUTLAY - - - -
OPERATING SERVICES & SUPPLIES - - - 600
OTHER 615 15 - -
PROFESSIONAL & CONTRACTUAL SRV 209,030 404,262 433,000 476,000 SALARIES & BENEFITS 15,361 46,019 49,364 43,230
Community Development Total 225,006 450,296 482,364 519,830 415 Code Enforcement CAPITAL OUTLAY 39,591 - 1,000 1,000 OPERATING SERVICES & SUPPLIES 3,133 283 7,750 10,000
PROFESSIONAL & CONTRACTUAL SRV 6,258 6,662 10,000 10,000 SALARIES & BENEFITS 57,741 70,598 85,670 93,116

Department Category
Fiscal Year 2020
Actual
Fiscal Year 2021
Actual
Fiscal Year 2022
Budget
Fiscal Year 2023
Proposed
Summary of Expenditures by Department & Type
UTILITIES 6,642 6,030 7,000 6,500
Code Enforcement Total 113,365 83,572 111,420 120,616
420 Fire CAPITAL OUTLAY 7,937 46,504 988,350 140,000
OPERATING SERVICES & SUPPLIES 40,822 33,991 55,000 79,000

OTHER - - - -
PROFESSIONAL & CONTRACTUAL SRV 76,436 114,597 130,000 125,000 SALARIES & BENEFITS 241,933 297,543 307,868 462,559
UTILITIES 11,289 14,996 16,300 14,300
Fire Total 378,417 507,631 1,497,518 820,859
425 Public Works CAPITAL OUTLAY 1,636,874 3,583,783 2,334,893 7,475,705 OPERATING SERVICES & SUPPLIES 545,255 517,582 802,388 895,059 OTHER 68,000 32,091 397,000 10,000
PROFESSIONAL & CONTRACTUAL SRV 1,028,771 1,604,249 11,881,732 1,859,754 SALARIES & BENEFITS 791,724 779,746 775,988 892,913
UTILITIES 315,725 393,879 481,464 469,000
Public Works Total 4,386,348 6,911,329 16,673,465 11,602,431 426 Animal Control PROFESSIONAL & CONTRACTUAL SRV 75,093 74,534 73,865 73,965 Animal Control Total 75,093 74,534 73,865 73,965
Grand Total 10,127,277 14,514,079 28,691,322 23,440,099

Due To Due From Amount Description
01 GENERAL FUND
01-400-4004 GENERAL FUND FRANCHISE FEE 02-425-5404 WATER FUND FRANCHISE FEE 10,750 ANNUAL FRANCHISE FEE - WATER FUND 01-400-4004 GENERAL FUND FRANCHISE FEE 04-425-5404 SEWER FUND FRANCHISE FEE 12,500 ANNUAL FRANCHISE FEE - SEWER FUND 01-400-4004 GENERAL FUND FRANCHISE FEE 06-425-5404 TRASH FUND FRANCHISE FEE 46,922 ANNUAL FRANCHISE FEE - TRASH FUND 01-406-5250 OVERHEAD DEPT, OVERHEAD EXPENSE 02-425-5250 WATER FUND OVERHEAD EXPENSE 237,500 ANNUAL OVERHEAD ALLOCATION - WATER FUND 01-406-5250 OVERHEAD DEPT, OVERHEAD EXPENSE 04-425-5250 SEWER FUND OVERHEAD EXPENSE 237,500 ANNUAL OVERHEAD ALLOCATION - SEWER FUND 01-400-9000 GENERAL FUND TRANSFER IN 104-400-9001 CANNABIS FUND TRANSFER OUT 30,000 ANNUAL EXPENSE RELATIVE TO CANNABIS OPERATIONS 01-400-9000 GENERAL FUND TRANSFER IN 104-400-9001 CANNABIS FUND TRANSFER OUT 100,000 OPERATING CONTINGENCY 01-400-9000 GENERAL FUND TRANSFER IN 104-400-9001 CANNABIS FUND TRANSFER OUT 50,000 PUBLIC WORKS TEMP EMPLOYEES 01-400-9000 GENERAL FUND TRANSFER IN 104-400-9001 CANNABIS FUND TRANSFER OUT 100,000 BOYS AND GIRLS CLUB YOUTH PROGRAM 01-400-9000 GENERAL FUND TRANSFER IN 104-400-9001 CANNABIS FUND TRANSFER OUT 20,000 FARMERSVILLE UNIFIED SCHOOL DISTRICT SWIM PROGRAM 01-400-9000 GENERAL FUND TRANSFER IN 104-400-9001 CANNABIS FUND TRANSFER OUT 97,000 POLICE OFFICER SALARY AND BENEFITS 01-400-9000 GENERAL FUND TRANSFER IN 104-400-9001 CANNABIS FUND TRANSFER OUT 170,000 FIRE BATTALION CHIEF SALARY AND BENEFITS 01-400-9000 GENERAL FUND TRANSFER IN 104-400-9001 CANNABIS FUND TRANSFER OUT 60,000 TOWNSEND & ASSOCIATES CONTRACT COST GENERAL FUND TOTAL 1,172,172
103 GENERAL FUND CAPITAL
103-400-9000 GENERAL FUND CAPITAL TRANSFER IN 104-400-9001 CANNABIS FUND TRANSFER OUT 1,098,737 COVER GENERAL FUND CAPITAL COSTS FOR FY 2023 GENERAL FUND CAPITAL TOTAL 1,098,737 Total
04 SEWER UTILITY
04-1108 WWTP ASSET REPLACEMENT RESERVE 04-425-9001 TRANSFER-OUT 10,000 MINIMUM ASSET REPLACEMENT COST SEWER UTILITY FUND TOTAL 10,000 Total
Grand Total 2,280,909.00
Summary of Budgeted Transfers

Fund
Fiscal Year 2022
(As of 04/30/22)
Fiscal Year 2023
Proposed Revenue
Fiscal Year 2023
Proposed Expense Summary
02 WATER UTILITY 1,261,217.67 1,185,833.69 1,255,841.61 1,191,209.74 03 WATER DEVELOPMENT 290,097.34 8,029.87 - 298,127.21
04 SEWER UTILITY 5,417,753.16 2,016,831.26 2,529,958.88 4,904,625.53 05 SEWER DEVELOPMENT 1,042,849.11 8,026.25 - 1,050,875.36 06 REFUSE 405,948.45 911,495.42 836,836.75 480,607.13
11 DRUG ENFORCEMENT 17,044.00 92.75 15,000.00 2,136.75
12 FEDERAL AND STATE GRANTS (245,147.49) 2,372,837.00 2,372,837.00 (245,147.49) 14 POLICE DEPT SLESF 205,179.33 161,077.78 209,588.06 156,669.04 20 STP 840,021.87 4,404.74 - 844,426.61
21 GAS TAX 279,288.77 332,729.42 392,440.18 219,578.00
22 TDA 1,770,574.56 659,635.50 1,735,188.00 695,022.06
23 STORM DRAIN 161,376.98 8,716.20 - 170,093.18
25 STREET MITIGATION FUND - - - -
26 MEASURE R FUND (857,131.08) 236,344.25 - (620,786.83) 27 RMRA (SB1) FUND 189,078.18 258,769.09 - 447,847.27
30 PARK DEVELOPMENT 20,888.78 18,906.95 - 39,795.73
31 PARK IMPROVEMENTS 29,520.22 4,010,980.38 4,018,034.00 22,466.60 35 MAINTENANCE DISTRICT 4,072.10 62,500.00 62,049.27 4,522.83 40 CDBG PROGRAM INCOME 281,906.21 335,041.38 - 616,947.59 41 HOME PROGRAM INCOME 12,339.58 318.66 - 12,658.24
42 CAL HOME PROGRAM INCOME 137,901.14 1,151.96 - 139,053.10 60 AMERICAN RESUE PLAN 1,167,934.44 1,286,976.46 946,000.00 1,508,910.90 61 CIRCULATION SYSTEM
DEVELOPMENT - 2,280.00 - 2,280.00
62 GOVERNMENT FACILITIES
DEVELOPMENT - 3,366.00 - 3,366.00
63 LIBRARY DEVELOPMENT - 132.00 - 132.00
64 COMMUNITY FACILITY
DEVELOPMENT - 7,152.00 - 7,152.00
71 FIRE DEVELOPER FEES 159,481.18 5,217.19 40,000.00 124,698.37 72 FIRE COST RECOVERY - 150,000.00 80,000.00 70,000.00
80 EVIDENCE HOLDING 17,779.85 - - 17,779.85
81 POLICE DEVELOPER FEES 25,351.56 5,185.15 5,200.00 25,336.71 82 ASSET FORFEITURE 2,297.03 12.50 2,300.00 9.53
Grand Total 12,637,622.94 14,054,043.85 14,501,273.76 12,190,393.03 Summary of Restricted Funds

2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET 01 GENERAL FUND
400 GENERAL REVENUES
01 -400-400 -4001 - PROPERTY TAX (307,000) (307,000) (192,708) (320,000) 01 -400-400 -4002 - SALES TAX (54058) (1,100,000) (1,170,000) (714,619) (1,210,000) 01 -400-400 -4003 - SALES TAX-PROP 172 (20,000) (20,000) (27,591) (27,000) 01 -400-400 -4004 - FRANCHISE FEE (162,939) (162,939) (18,177) (182,512) 01 -400-400 -4005 - PROPERTY TAX - VLF (1,100,000) (1,115,000) (564,881) (1,163,000) 01 -400-400 -4006 - REAL PROP TRANSFER TAX (2,500) (4,500) (7,757) (4,500) 01 -400-400 -4007 - PROPERTY TAX - PRIOR (2,500) (3,500) (2,526) (3,500) 01 -400-400 -4008 - PROPERTY TAX - SUPPLEMENTAL CR (2,500) (3,500) (2,572) (3,500) 01 -400-400 -4009 - PROPERTY TAX - SUPPLEMENTAL PR (2,500) (3,500) (1,273) (3,500) 01 -400-400 -4010 - CASH OVER AND SHORT - - 3 -
01 -400-400 -4040 - INVESTMENT EARNINGS (9,376) (9,376) (85,465) (8,778) 01 -400-400 -4051 - M V IN-LIEU FEES - - - -
01 -400-400 -4055 - PROPERTY TAX RELIEF - - (935) -
01 -400-400 -4059 - NOTARY FEES - - - -
01 -400-400 -4077 - PROPERTY TAX INCREMENTS (95,198) (95,198) (51,538) (100,000) 01 -400-400 -4080 - MISC. INCOME (ONE-TIME PAYMENTS) (5,000) (755,000) (754,810) (5,000) 01 -400-400 -4082 -CARES CARES GRANTS - - -
01 -400-400 -4105 - SALES TAX - ADD ON (121) (700,000) (725,000) (432,402) (770,000) 01 -400-400 -4109 - SALES TAX - ADD ON (628) (700,000) (725,000) (431,108) (770,000) 01 -400-400 -4996 - GAIN/LOSS ON INVESTMENT - - 465,795 - 01 -400-00 -9000 - OPERATING TRANSFER IN (470,000) (470,000) - (627,000) 01 -400-00 -9001 - TRANSFER OUT - 1,400,000 1,400,000 - TOTAL GENERAL REVENUES (4,679,513) (4,169,513) (1,422,564) (5,198,290) 401 CITY COUNCIL
01 -401-300 -5110 - FICA 893 670 893
01 -401-300 -5111 - MEDICARE 209 157 209
01 -401-300-5202 - OPERATING SUPPLIES 6,000 6,000 - 1,000 01 -401-300 -5205 - PROFESSIONAL & CONTRACTUAL SRV 27,000 27,000 12,100 17,400 01 -401-300 -5208 - EMPLOYEE DEVELOPMENT 8,000 8,000 1,409 8,000 TOTAL CITY COUNCIL 41,000 42,102 14,336 27,502
404 ADMINISTRATION
01 -404-400 -4011 - BUSINESS LICENSE (33,000) (33,000) (38,212) (40,000) 01 -404-400 -4012 - RENTAL LICENSE (24,000) (24,000) (26,000) (30,000) 01 -404-400 -4022 - GARAGE SALE PERMITS (1,500) (1,500) (767) (1,000) 01 -404-400 -4075 - RENT (137,680) (137,680) (114,401) (141,400) 01 -404-000 -4080 - MISC. INCOME - - - -
01 -404-000 -4084 - BUSINESS LICENSE PENALTY (500) (500) (1,915) (500) 01 -404-400 -4115 - CANNABIS COMMERCIAL (35,000) (35,000) (31,700) (35,000) 01 -404-400 -4116 - CANNABIS RESIDENTIAL - - - -
01 -404-400 -5101 - SALARIES 204,879 197,723 154,647 222,995 01 -404-400 -5103 - OVERTIME 200 200 - 200
01 -404-400 -5110 - FICA 12,754 12,311 8,920 13,755
01 -404-400 -5111 - MEDICARE 2,983 2,879 2,215 3,247
01 -404-400 -5112 - PERS RETIREMENT 15,390 14,980 10,361 16,849 01 -404-400 -5116 - LTD/LIFE INSURANCE 1,942 1,601 1,193 1,829 01 -404-400 -5117 - WORKERS COMPENSATION 1,133 1,133 969 1,378 01 -404-400 -5118 - CLEANING ALLOWANCE 488 488 425 525
01 -404-400 -5119 - DEFERRED COMP 7,032 6,321 - 7,652
01 -404-400 -5120 - STATE UNEMPLOYMENT INSURANCE - - 4,418 - City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
1 Page 107 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
01 -404-400 -5121 - HEALTH/DENTAL/VISION 27,146 26,804 19,147 29,124 01 -404-400 -5122 - PERS UAL PAYMENT 9,646 9,479 9,325 10,037 01 -404-400 -5122 - ADP PERS UAL PAYMENT - 300,000 300,000 150,000 01 -404-400 -5124 - HEALTHY LIVING 351 351 153 378
01 -404-400 -5202 - OPERATING SUPPLIES 2,500 2,500 1,505 2,500 01 -404-400 -5204 - REPAIRS & MAINTENANCE SERVICES - - - - 01 -404-400 -5205 - PROFESSIONAL & CONTRACTUAL SRV 220,000 220,000 82,119 250,000 01 -404-400 -5205 - COBI'S PROFESSIONAL & CONTRACTUAL SRV 30,000 30,000 10,206 30,000 01 -404-400 -5206 - UTILITIES - - - -
01 -404-400 -5208 - EMPLOYEE DEVELOPMENT 20,000 20,000 12,139 20,000 01 -404-400 -5211 - PHONE/INTERNET - - - -
01 -404-400 -5255 - FUEL - - - -
01 -404-400 -5504 - EQUIPMENT 4,000 4,000 618 4,000
TOTAL ADMINISTRATION 328,763 619,090 405,366 516,568
405 MEMBERSHIP LEGISLATION
01 -405-300 -5205 - MEMBERSHIPS LEGISLATIVE 20,500 20,500 21,529 25,000 TOTAL MEMBERSHIP LEGISLATION 20,500 20,500 21,529 25,000 406 ADMINISTRATIVE OVERHEAD
01 -406-400 -5201 - OFFICE SUPPLIES 5,000 5,000 1,848 5,000 01 -406-400 -5202 - OPERATING SUPPLIES 6,000 6,000 741 6,000 01 -406-400 -5203 - REPAIR & MAINTENANCE SUPPLIES - - - - 01 -406-400 -5205 - PROFESSIONAL & CONTRACTUAL SRV 360,000 360,000 206,702 325,000 01 -406-400 -5206 - UTILITIES 46,500 46,500 15,606 38,000 01 -406-400 -5207 - INSURANCE 289,167 289,167 293,253 366,641 01 -406-400 -5211 - PHONE/INTERNET 26,000 26,000 15,534 23,000 01 -406-400 -5250 - OVERHEAD (475,000) (475,000) - (475,000) 01 -406-400 -5255 - FUEL 750 1,200 786 1,400
01 -406-400 -5504 - EQUIPMENT 3,500 3,500 1,012 2,500
TOTAL ADMINISTRATIVE OVERHEAD 261,917 262,367 535,482 292,541 407 CITY SPONSORSHIPS
01 -407-200 -4064 - RECREATION FEES - - - -
01 -407-200 -5202 - OPERATING SUPPLIES - - - -
01 -407-200 -5205 - PROFESSIONAL & CONTRACTUAL SRV 6,000 6,000 3,500 6,000 TOTAL CITY SPONSORSHIPS 6,000 6,000 3,500 6,000
411 POLICE
01 -411-000 -4031 - VEHICLE CODE FINES - - - -
01 -411-000 -4032 - PARKING FINES (1,000) (1,000) (645) (1,000) 01 -411-100 -4034 - FINES & FORFEITURES (5,000) (5,000) (10,876) (10,000) 01 -411-000 -4035 - FORFEITURES - - - -
01 -411-100 -4054 - VEHICLE THEFT - - - -
01 -411-100 -4063 - POLICE SERVICES (15,000) (15,000) (15,660) (15,000) 01 -411-100 -4068 - SCHOOL DISTRICT REIMBURSEMENT (117,223) (117,223) (58,612) (187,347) 01 -411-100 -4071 - DUI REIMBURSEMENT (2,500) (2,500) (9,111) (5,000) 01 -411-100 -4072 - POST REIMBURSEMENT - - (6,247) -
01 -411-100 -4080 - MISC. INCOME - - - -
01 -411-000 -4080 -DMV DMV AUTO THEFT - - - (15,000)
01 -411-000 -4080 -LACAN LIVE SCAN REVENUE (1,000) (1,000) (2,227) (1,000) 01 -411-000 -4081 -PRP56 STATE GRANTS (69,784) (69,784) (40,707) - 01 -411-000 -4081 -OES20 STATE GRANTS - (30,357) - -
01 -411-100 -4082 -VESTS BULLETPROOF VESTS (2,500) (2,500) 719 (2,500) 2 Page 108 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
01 -411-100 -4111 - TRAFFIC SCHOOL REIMBURSEMENT - - - - 01 -411-100 -4113 - RESTITUTION - - - -
01 -411-000 -9000 - OPERATING TRANSFER IN - - - -
01 -411-100 -5101 - SALARIES 1,416,119 1,384,820 992,209 1,360,840 01 -411-100 -5103 - OVERTIME 70,000 70,000 69,640 70,000 01 -411-100 -5104 - RESERVE OFFICER PAY - - - -
01 -411-100 -5110 - FICA 88,832 86,892 62,356 85,344
01 -411-100 -5111 - MEDICARE 20,775 20,321 15,454 19,960 01 -411-100 -5112 - PERS RETIREMENT 149,155 151,465 100,746 153,190 01 -411-100 -5116 - LTD/LIFE INSURANCE 13,807 12,155 7,714 11,791 01 -411-100 -5117 - WORKERS COMPENSATION 85,372 85,372 76,799 90,163 01 -411-100 -5118 - UNIFORM ALLOWANCE 13,600 13,600 7,950 12,800 01 -411-100 -5119 - DEFERRED COMP 32,377 26,308 16,697 26,840 01 -411-100 -5120 - STATE UNEMPLOYMENT INSURANCE - - - - 01 -411-100 -5121 - HEALTH/DENTAL/VISION 278,016 267,042 175,909 246,797 01 -411-100 -5122 - PERS UAL PAYMENT 50,720 50,736 40,744 47,797 01 -411-100 -5124 - HEALTHY LIVING 3,060 3,060 1,350 2,880 01 -411-100 -5201 - OFFICE SUPPLIES 4,000 4,000 2,105 4,000 01 -411-100 -5202 - OPERATING SUPPLIES 14,000 14,000 3,319 14,000 01 -411-100 -5203 - REPAIR & MAINTENANCE SUPPLIES - - - - 01 -411-100 -5204 - REPAIRS & MAINTENANCE SERVICES 35,000 35,000 37,460 35,000 01 -411-100 -5205 - PROFESSIONAL & CONTRACTUAL SRV 205,400 205,400 116,196 205,000 01 -411-100 -5205 - LACAN LIVE SCAN EXPENSE 1,000 1,000 376 1,000 01 -411-100 -5208 - EMPLOYEE DEVELOPMENT 30,000 30,000 17,600 30,000 01 -411-100 -5209 - UNIFORM MAINTENANCE 2,400 2,400 2,419 2,400 01 -411-100 -5210 - ADVERTISING - - - -
01 -411-100 -5211 - PHONE/INTERNET 29,000 29,000 17,177 27,000 01 -411-100 -5255 - FUEL 50,000 50,000 47,806 78,000
01 -411-100 -5504 - EQUIPMENT 5,000 5,000 - 33,000
01 -411-100 -5504 -DMV EQUIPMENT - - - 15,000
01 -411-100 -5504 -OES20 EQUIPMENT - 30,357 - -
01 -411-100 -5504 -VESTS EQUIPMENT 6,750 6,750 4,388 6,750 01 -411-100 -5514 - VEHICLES - - - -
01 -411-100 -5558 - INTEREST EXPENSE - - - -
TOTAL POLICE 2,390,376 2,340,314 1,673,049 2,342,704
414 COMMUNITY DEVELOPMENT
01 -414-800 -4021 - BUILDING PERMITS (1,500) (1,500) (14,546) (2,000) 01 -414-800 -4028 - CONDITIONAL USE PERMITS (3,000) (3,000) (8,250) (3,560) 01 -414-000 -4080 - MISC. INCOME (4,000) (4,000) - (1,000) 01 -414-800 -4120 - SIGN PERMIT (1,500) (1,500) (100) (300) 01 -414-800 -4121 - EVENT PERMIT (300) (300) (630) (840) 01 -414-800 -4122 - TEMPORARY USE PERMIT - BUSINESS (200) (200) - (200) 01 -414-800 -4125 - ADMINISTRATIVE FEES (4,500) (4,500) (7,865) (2,500) 01 -414-000 -4130 - TENTATIVE PARCEL MAP (1,200) (1,200) (20,000) (3,015) 01 -414-800 -4131 - FINAL PARCEL MAP (500) (500) - (3,030) 01 -414-000 -4132 - ANNEXATION (200) (200) - (9,125)
01 -414-000 -4161 - EIR FEE (500) (500) (2,000) -
01 -414-000 -4162 - ZONE CHANGE (2,000) (2,000) (4,500) (4,550) 01 -414-000 -4163 - GENERAL PLAN AMENDMENT (1,350) (1,350) (2,700) (2,275) 01 -414-000 -4165 - ENCROACHMENT PERMIT - - (1,540) (3,525) 01 -414-800 -4710 - SITE PLAN REVIEW FEE (1,300) (1,300) (1,300) (4,420) 01 -414-800 -4711 - VARIANCE - - - (1,780)
01 -414-000 -4712 - LOT LINE ADJUSTMENT - - (800) (2,210) 3 Page 109 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
01 -414-800 -9000 - TRANSFER-IN - - - -
01 -414-800 -5101 - SALARIES 33,329 33,289 26,025 31,788 01 -414-800 -5103 - OVERTIME - - 233 -
01 -414-800 -5110 - FICA 2,080 2,077 1,644 1,984
01 -414-800 -5111 - MEDICARE 486 486 385 464
01 -414-800 -5112 - PERS RETIREMENT 2,567 2,673 1,605 2,243 01 -414-800 -5116 - LTD/LIFE INSURANCE 361 339 241 327
01 -414-800 -5117 - WORKERS COMPENSATION 291 291 303 328 01 -414-800 -5118 - UNIFORM ALLOWANCE 125 125 125 125
01 -414-800 -5119 - DEFERRED COMP 986 984 658 940
01 -414-800 -5121 - HEALTH/DENTAL/VISION 7,469 7,319 5,198 3,605 01 -414-800 -5122 - PERS UAL PAYMENT 1,609 1,691 1,555 1,336 01 -414-100 -5124 - HEALTHY LIVING 90 90 135 90
01 -414-800 -5202 - OPERATING SUPPLIES - - 546 500
01 -414-800 -5204 - REPAIRS & MAINTENANCE SERVICES - - 38 100 01 -414-800 -5205 - PROFESSIONAL & CONTRACTUAL SRV 350,000 410,000 158,961 385,000 01 -414-800 -5205 - BLITE BLIGHT REMOVAL & IMPROVEMENT - - - 25,000 01 -414-800 -5205 - DEVLP ECONOMIC DEVELOPMENT 15,000 15,000 14,400 30,000 01 -414-800 -5206 - UTILITIES - - - -
01 -414-800 -5210 - ADVERTISING - - - -
TOTAL COMMUNITY DEVELOPMENT 392,342 452,314 147,821 439,500 415 CODE ENFORCEMENT
01 -415-800 -4034 - FINES & FORFEITURES (1,000) (1,000) (222) (1,000) 01 -415-000 -4122 - TEMPORARY USE PERMIT - BUSINESS - - (415) - 01 -415-800 -5101 - SALARIES 53,225 51,513 33,261 62,332 01 -415-800 -5103 - OVERTIME 500 500 500
01 -415-800 -5110 - FICA 3,361 3,255 2,084 3,925
01 -415-800 -5111 - MEDICARE 786 761 487 918
01 -415-800 -5112 - PERS RETIREMENT 5,305 5,314 2,421 4,397 01 -415-800 -5116 - LTD/LIFE INSURANCE 650 554 299 643
01 -415-800 -5117 - WORKERS COMPENSATION 8,927 8,927 6,346 01 -415-800 -5118 - UNIFORM ALLOWANCE 800 800 350 800
01 -415-800 -5119 - DEFERRED COMP 1,574 - -
01 -415-800 -5121 - HEALTH/DENTAL/VISION 13,935 10,504 4,436 10,454 01 -415-800 -5122 - PERS UAL PAYMENT 3,325 3,362 3,215 2,620 01 -415-100 -5124 - HEALTHY LIVING 180 180 - 180
01 -415-100 -5201 - OFFICE SUPPLIES - - - -
01 -415-800 -5202 - OPERATING SUPPLIES 500 500 - 500
01 -415-800 -5203 - REPAIR & MAINTENANCE SUPPLIES - - - - 01 -415-800 -5204 - REPAIRS & MAINTENANCE SERVICES 3,000 3,000 422 3,000 01 -415-800 -5205 - PROFESSIONAL & CONTRACTUAL SRV 10,000 10,000 4,864 10,000 01 -415-800-5208 EMPLOYEE DEVELOPMENT 3,000 3,000 - 3,000 01 -415-800 -5211 - PHONE/INTERNET 7,000 7,000 3,917 6,500 01 -415-800 -5255 - FUEL 1,250 1,250 1,228 3,500
01 -415-800 -5504 - EQUIPMENT 1,000 1,000 - 1,000
TOTAL CODE ENFORCEMENT 117,319 110,420 56,347 119,616
420 FIRE DEPARTMENT
01 -420-100 -4053 - ABANDONED VEH ABATEMENT (4,000) (4,000) (2,532) (4,000) 01 -420-100 -4065 - FIRE SERVICES - FINES & FEES (100) (100) (260) (100) 01 -420-100 -4067 - REIMB OF COSTS - OES OUT OF COUNTY (40,000) (40,000) (142,802) - 01 -420-000 -4080 - MISC. INCOME - - - -
01 -420-100 -4081 -VFAG VFA GRANT REIMB - - - -
4 Page 110 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
01 -420-100 -5101 - SALARIES 186,565 186,565 159,318 279,326 01 -420-100 -5103 - SPECIAL PAY 30,000 30,000 24,050 -
01 -420-100 -5110 - FICA 11,749 11,749 11,469 17,561
01 -420-100 -5111 - MEDICARE 2,748 2,748 2,682 4,107
01 -420-100 -5112 - PERS RETIREMENT 17,977 17,975 13,394 28,232 01 -420-100 -5116 - LTD/LIFE INSURANCE 2,064 1,882 1,356 2,777 01 -420-100 -5117 - WORKERS COMPENSATION 26,781 26,781 27,961 40,369 01 -420-100 -5118 - UNIFORM ALLOWANCE 2,400 2,400 1,350 3,200 01 -420-100 -5119 - DEFERRED COMP 1,702 1,702 1,190 4,216 01 -420-100 -5120 - STATE UNEMPLOYMENT INSURANCE 3,375 - 01 -420-100 -5121 - HEALTH/DENTAL/VISION 19,874 19,506 14,826 33,242 01 -420-100 -5122 - PERS UAL PAYMENT 6,113 6,021 4,911 8,809 01 -420-100 -5124 - HEALTHY LIVING 540 540 270 720
01 -420-100 -5201 - OFFICE SUPPLIES 1,000 1,000 494 1,000 01 -420-100 -5202 - OPERATING SUPPLIES 8,000 8,000 8,032 12,000 01 -420-100 -5202 -VFEXP VOLUNTEER EQUIPMENT EXP 3,000 3,000 - 3,000 01 -420-100 -5203 - REPAIR & MAINTENANCE SUPPLIES 5,000 5,000 4,264 8,000 01 -420-100 -5204 - REPAIRS & MAINTENANCE SERVICES 15,000 15,000 22,065 25,000 01 -420-100 -5205 - PROFESSIONAL & CONTRACTUAL SRV 130,000 130,000 120,125 85,000 01 -420-100 -5206 - UTILITIES 1,300 1,300 785 1,300
01 -420-100 -5208 - EMPLOYEE DEVELOPMENT 15,000 15,000 1,353 15,000 01 -420-100 -5211 - PHONE/INTERNET 15,000 15,000 8,543 13,000 01 -420-100 -5255 - FUEL 8,000 8,000 9,222 15,000
01 -420-100 -5504 - EQUIPMENT 70,000 70,000 51,024 100,000 01 -420-100 -5504 -VFAG VOL FIRE ASSIS GRANT - - - -
01 -420-100 -5514 - VEHICLES - - 3,376 -
01 -420-100 -5505 - VOLUNTEER PASS THRU PAY - - - -
01 -420-100 -9000 - TRANSFER-IN - - - -
TOTAL FIRE DEPARTMENT 535,713 535,068 349,843 696,759
425 PARKS, BUILDINGS & GROUNDS
01 -425-600 -5101 - SALARIES 105,326 105,351 93,438 140,785 01 -425-600 -5110 - FICA 6,653 6,655 5,826 8,885
01 -425-600 -5111 - MEDICARE 1,556 1,556 1,362 2,078
01 -425-600 -5112 - PERS RETIREMENT 7,929 7,798 5,535 10,462 01 -425-600 -5116 - LTD/LIFE INSURANCE 1,231 1,102 713 1,443 01 -425-600 -5117 - WORKERS COMPENSATION 19,346 19,346 20,200 26,633 01 -425-600 -5118 - UNIFORM ALLOWANCE 1,641 1,641 960 2,083 01 -425-600 -5119 - DEFERRED COMP 3,042 3,541 2,087 4,619 01 -425-600 -5121 - HEALTH/DENTAL/VISION 34,832 33,011 21,236 44,380 01 -425-600 -5122 - PERS UAL PAYMENT 4,970 4,935 4,805 6,232 01 -425-600 -5124 - HEALTHY LIVING 347 347 104 423
01 -425-600 -5202 - OPERATING SUPPLIES 2,000 2,000 247 2,000 01 -425-600 -5203 - REPAIR & MAINTENANCE SUPPLIES 20,000 20,000 13,629 20,000 01 -425-600 -5203 - PARKS REPAIR & MAINTENANCE SUPPLIES 20,000 20,000 8,125 20,000 01 -425-600 -5203 - H20PK H20PK R&M MAINT WATER PARK 1,500 1,500 22 1,500 01 -425-600 -5204 - REPAIRS & MAINTENANCE SERVICES 17,000 17,000 12,664 20,000 01 -425-600 -5205 - PROFESSIONAL & CONTRACTUAL SRV 10,000 10,000 31,292 82,000 01 -425-600 -5205 -TEMP PROFESSIONAL & CONTRACTUAL SRV 103,000 123,000 98,597 50,000 01 -425-600 -5206 - UTILITIES 34,000 34,000 22,056 32,000 5 Page 111 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
01 -425-600 -5211 - PHONE/INTERNET 10,000 10,000 5,831 6,500 01 -425-600 -5255 - FUEL 2,750 5,500 4,016 4,000
01 -425-600 -5285 - SMALL TOOLS 1,600 1,600 81 7,000
01 -425-600 -5504 - EQUIPMENT 12,500
TOTAL PARKS, BUILDINGS & GROUNDS 408,724 429,883 352,824 505,521 426 ANIMAL CONTROL
01 -426-100 -4066 - ANIMAL CONTROL FEES (500) (500) - (500) 01 -426-100 -5203 - REPAIR & MAINTENANCE SUPPLIES - - 32 100 01 -426-100 -5205 - PROFESSIONAL & CONTRACTUAL SRV 73,865 73,865 49,243 73,865 TOTAL ANIMAL CONTROL 73,365 73,365 49,275 73,465
TOTAL GENERAL FUND (103,494) 721,910 2,186,808 (153,114) TOTAL REVENUES (5,667,850) (6,588,207) (3,389,386) (6,207,967) TOTAL EXPENSES 5,564,356 7,310,117 5,576,194 6,054,852
102 GENERAL FUND RESERVE
102 -400-100 -9000 - TRANSFER-IN - - -
102 -400-100 -9001 - TRANSFER OUT - - - -

TOTAL GENERAL FUND RESERVE - - - -

TOTAL REVENUES - - - -

TOTAL EXPENSES - - - -
103 GENERAL FUND CAPITAL
103 -404-000 -5504 - EQUIPMENT 4,380 4,380 6,123 -
103 -404-000 -5514 - VEHICLES - - - -
103 -411-000 -5504 - EQUIPMENT 135,000 135,000 60,918 75,000 103 -411-000 -5514 - VEHICLES 102,737 102,737 - 91,683
103 -411-000 -5558 - INTEREST 5,290 5,290 1,952 3,561
103 -411-000 -5907 - PRINCIPAL PORTION OF DEBT - - 36,393 - 103 -414-000 -5205 - PROFESSIONAL & CONTRACTUAL SRV 21,000 - - 21,000 103 -414-000 -5205 -SB2DT PROFESSIONAL & CONTRACTUAL SRV 15,000 8,000 - 15,000 103 -415-000 -5514 - VEHICLES - - - -
103 -415-000 -5205 - PROFESSIONAL & CONTRACTUAL SRV - - - - 103 -420-000 -5504 - EQUIPMENT 15,000 32,000 31,835 -
103 -420-000 -5514 - VEHICLES 68,000 -
103 -420-000 -5514 - FRENG VEHICLES 115,567 800,000 737,338 - 103 -425-000 -5205 - PROFESSIONAL & CONTRACTUAL SRV 50,000 50,000 - 50,000 103 -425-000 -5205 -ADAFX PROFESSIONAL & CONTRACTUAL SRV 25,000 - - 25,000 103 -425-000 -5504 - EQUIPMENT 232,210 281,210 56,549 158,492 103 -425-000 -5514 - VEHICLES 16,706 10,468 -
103 -425-000 -5516 - CONSTRUCTION IN PROCESS 22,000 22,000 - 34,000 103 -425-000 -5516 -CHPL1 CONSTRUCTION IN PROCESS - - 2,961 - 103 -425-000 -5516 CONSTRUCTION IN PROCESS - - - 625,000 103 -411-0000-4081 - STATE GRANTS - - - -
103 -400-100 -9000 - TRANSFER IN (743,183) (1,525,323) (800,000) (1,098,737) 103 -400-00 -9001 - TRANSFER OUT - - - -
TOTAL GENERAL FUND CAPITAL 0 (0) 144,537 (0)
TOTAL REVENUES (743,183) (1,525,323) (800,000) (1,098,737) TOTAL EXPENSES 743,183 1,525,323 944,537 1,098,737
6 Page 112 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
104 MEASURE Q: CANNABIS BUSINESS TAX
104 -400-400 -4200 - CANNABIS TAX REVENUE (1,450,000) (1,450,000) (687,532) (1,200,000) 104 -400-000 -4040 - INVESTMENT EARNINGS (3,518) (3,518) - (9,666) 104 -400-0000-9000 - OPERATING TRANSFER IN - - - -
104 -400-00 -9001 - TRANSFER OUT 1,213,183 1,312,323 117,000 1,725,737 TOTAL CANNABIS TAX COLLECTION (240,335) (141,195) (570,532) 516,071 TOTAL REVENUES (1,453,518) (1,453,518) (687,532) (1,209,666) TOTAL EXPENSES 1,213,183 1,312,323 117,000 1,725,737
02 WATER UTILITY
02 -404-00 -5101 - SALARIES 221,735 217,655 171,831 221,502 02 -404-00 -5110 - FICA 13,814 13,561 10,052 12,788
02 -404-00 -5111 - MEDICARE 3,231 3,172 2,468 3,227
02 -404-00 -5112 - PERS RETIREMENT 16,698 16,661 11,258 16,880 02 -404-00 -5116 - LTD/LIFE INSURANCE 2,202 1,858 1,338 1,866 02 -404-00 -5117 - WORKERS COMPENSATION 1,453 1,453 1,333 1,607 02 -404-00 -5118 - UNIFORM ALLOWANCE 625 625 638 613
02 -404-00 -5119 - DEFERRED COMP 6,946 6,846 4,692 7,461 02 -404-00 -5120 - STATE UNEMPLOYMENT INSURANCE - - -
02 -404-00 -5121 - HEALTH/DENTAL/VISION 35,579 34,999 25,147 35,006 02 -404-00 -5122 - PERS UAL PAYMENT 10,466 10,542 10,118 10,056 02 -404-00 -5124 - HEALTHY LIVING 450 450 230 441
02 -425-00 -5101 - SALARIES 93,479 93,490 82,258 120,746 02 -425-600 -5103 - OVERTIME 12,000 12,000 14,765 12,000 02 -425-00 -5110 - FICA 5,892 5,892 6,057 7,611
02 -425-00 -5111 - MEDICARE 1,378 1,378 1,417 1,780
02 -425-00 -5112 - PERS RETIREMENT 7,127 7,008 5,078 8,984 02 -425-00 -5116 - LTD/LIFE INSURANCE 1,043 948 788 1,209 02 -425-00 -5117 - WORKERS COMPENSATION 15,036 15,036 15,699 21,533 02 -425-00 -5118 - UNIFORM ALLOWANCE 1,275 1,275 996 1,658 02 -425-00 -5119 - DEFERRED COMP 2,968 3,190 2,376 4,026 02 -425-00 -5120 - STATE UNEMPLOYMENT INSURANCE - - -
02 -425-00 -5121 - HEALTH/DENTAL/VISION 31,150 30,047 24,740 36,370 02 -425-00 -5122 - PERS UAL PAYMENT 4,467 4,434 4,319 5,352 02 -425-00 -5124 - HEALTHY LIVING 270 270 167 342
02 -425-00 -5201 - OFFICE SUPPLIES 200 200 128 200
02 -425-00 -5202 - OPERATING SUPPLIES 20,000 20,000 11,952 20,000 02 -425-00 -5203 - REPAIR & MAINTENANCE SUPPLIES 15,000 15,000 9,046 15,000 02 -425-00 -5204 - REPAIRS & MAINTENANCE SERVICES 1,500 1,500 - 1,500 02 -425-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV - - - 105,000 02 -425-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV 126,000 105,000 81,367 96,000 02 -425-00 -5205 - SB2DT PROFESSIONAL & CONTRACTUAL SRV 15,000 8,000 - 15,000 02 -425-00 -5206 - UTILITIES 122,000 122,000 104,968 140,000 02 -425-00 -5208 - EMPLOYEE DEVELOPMENT 2,000 2,000 - 2,000 02 -425-00 -5211 - PHONE/INTERNET 2,500 2,500 1,155 2,500 02 -425-00 -5250 - OVERHEAD 237,500 237,500 - 237,500
02 -425-00 -5255 - FUEL 4,000 4,000 3,601 6,000
02 -425-00 -5404 - FRANCHISE PAYMENT 10,750 10,750 - 10,750 02 -425-00 -5504 - EQUIPMENT 162,460 162,460 6,123 38,333 02 -425-00 -5504 -WELL6 EQUIPMENT - - - -
02 -425-00 -5504 -WELL7 EQUIPMENT - - - -
7 Page 113 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
02 -425-00 -5514 - VEHICLES - 16,706 10,468 -
02 -425-00 -5516 CONSTRUCTION IN PROCESS - - - 33,000
02 -425-00 -5516 -BIRCH CONSTRUCTION IN PROCESS - - - - 02 -425-000 -4014 - WATER USER FEES (1,033,262) (1,033,262) (894,786) (1,133,087) 02 -425-000 -4015 - RECONNECTION FEES (10,000) (10,000) (516) (10,000) 02 -425-000 -4040 - INVESTMENT EARNINGS (5,556) (5,556) - (6,247) 02 -425-000 -4058 - RETURNED CHECK FEE (500) (500) (191) (500) 02 -425-000 -4080 - MISC. INCOME - - (787) -
02 -425-00 -4081 - SB2DT STATE GRANT - SB2 (15,000) (15,000) - (15,000) 02 -425-00 -4081 - REAP EQUIPMENT - - - (21,000)
02 -425-000 -9000 - TRANSFER-IN (61,250) (61,250) - -
02 -425-000 -9001 - TRANSFER-OUT - - - -
TOTAL WATER UTILITY 82,625 64,838 (269,708) 70,008
TOTAL REVENUES (1,125,568) (1,125,568) (896,281) (1,185,834) TOTAL EXPENSES 1,208,193 1,190,406 626,573 1,255,842
03 WATER DEVELOPMENT
03 -425-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV - - - - 03 -425-00 -5504 - EQUIPMENT - - 110,638 -
03 -425-100 -5514 VEHICLES - - - -
03 -425-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV - - - - 03 -425-000 -4016 - WATER DEVELOPMENT FEES (15,840) (15,840) (6,462) (6,291) 03 -425-000 -4040 - INVESTMENT EARNINGS (2,031) (2,031) - (1,739) 03 -425-000 -9001 TRANSFER-OUT - - - -
TOTAL WATER DEVELOPMENT (17,871) (17,871) 104,175 (8,030) TOTAL REVENUES (17,871) (17,871) (6,462) (8,030)
TOTAL EXPENSES - - 110,638 -
04 SEWER UTILITY
04 -404-00 -5101 - SALARIES 204,553 201,664 159,764 207,961 04 -404-00 -5110 - FICA 12,745 12,566 9,360 11,946
04 -404-00 -5111 - MEDICARE 2,981 2,939 2,292 3,030
04 -404-00 -5112 - PERS RETIREMENT 15,427 15,447 10,427 15,831 04 -404-00 -5116 - LTD/LIFE INSURANCE 2,040 1,729 1,246 1,771 04 -404-00 -5117 - WORKERS COMPENSATION 1,365 1,365 1,272 1,542 04 -404-00 -5118 - UNIFORM ALLOWANCE 588 588 625 588
04 -404-00 -5119 - DEFERRED COMP 6,290 6,305 4,312 6,910 04 -404-00 -5120 - STATE UNEMPLOYMENT INSURANCE - - - - 04 -404-00 -5121 - HEALTH/DENTAL/VISION 33,214 32,674 23,547 33,383 04 -404-00 -5122 - PERS UAL PAYMENT 9,669 9,774 9,348 9,431 04 -404-00 -5124 - HEALTHY LIVING 423 423 225 423
04 -425-00 -5101 - SALARIES 93,479 93,490 82,258 116,455 04 -425-600 -5103 - OVERTIME 12,000 12,000 14,766 12,000 04 -425-00 -5110 - FICA 5,892 5,892 6,050 7,338
04 -425-00 -5111 - MEDICARE 1,378 1,378 1,415 1,716
04 -425-00 -5112 - PERS RETIREMENT 7,127 7,008 5,074 8,681 04 -425-00 -5116 - LTD/LIFE INSURANCE 1,043 948 788 1,161 04 -425-00 -5117 - WORKERS COMPENSATION 15,036 15,036 15,699 20,399 04 -425-00 -5118 - UNIFORM ALLOWANCE 1,275 1,275 888 1,573 04 -425-00 -5119 - DEFERRED COMP 2,968 3,190 2,376 3,899 04 -425-00 -5120 - STATE UNEMPLOYMENT INSURANCE - - - - 8 Page 114 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
04 -425-00 -5121 - HEALTH/DENTAL/VISION 31,150 30,047 24,740 34,567 04 -425-00 -5122 - PERS UAL PAYMENT 4,467 4,434 4,319 5,172 04 -425-00 -5124 - HEALTHY LIVING 270 270 156 324
04 -425-00 -5201 - OFFICE SUPPLIES 100 100 128 200
04 -425-00 -5202 - OPERATING SUPPLIES 35,000 35,000 46 35,000 04 -425-00 -5203 - REPAIR & MAINTENANCE SUPPLIES 16,000 16,000 52,005 50,000 04 -425-00 -5204 - REPAIRS & MAINTENANCE SERVICES 20,000 20,000 - 52,000 04 -425-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV - - - 369,000 04 -425-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV 390,000 369,000 341,112 96,000 04 -425-00 -5205 -SB2DT PROFESSIONAL & CONTRACTUAL SRV 15,000 8,000 - 15,000 04 -425-00 -5205 -SD STORM DRAIN PROF & CONT SRV 25,000 25,000 - 25,000 04 -425-00 -5205 -WWTP WWTP CONSTRUCTION - - - -
04 -425-00 -5206 - UTILITIES 200,000 200,000 123,660 180,000 04 -425-00 -5208 - EMPLOYEE DEVELOPMENT 2,000 2,000 - 2,000 04 -425-00 -5211 - PHONE/INTERNET 4,000 4,000 1,778 3,000 04 -425-00 -5250 - OVERHEAD 237,500 237,500 - 237,500
04 -425-00 -5255 - FUEL 8,500 8,500 7,575 13,000
04 -425-00 -5404 - FRANCHISE PAYMENT 12,500 12,500 - 12,500 04 -425-00 -5503 - CAPITAL IMPROVEMENTS 10,000 10,000 - - 04 -425-00 -5504 - EQUIPMENT 176,210 176,210 6,632 422,833 04 -425-00 -5514 - VEHICLES - 16,706 10,468 -
04 -425-00 -5516 CONSTRUCTION IN PROGRESS - - - 33,000
04 -425-00 -5516 -PERCO CONSTRUCTION IN PROGRESS - - - - 04 -425-00 -5516 -WWTP CONSTRUCTION IN PROGRESS - - 252,258 - 04 -425-00 -5516 -SOLAR CONSTRUCTION IN PROGRESS 66,250 50,000 - 150,000 04 -425-00 -5558 - WWTP INTEREST EXPENSE 131,560 131,560 65,780 317,825 04 -425-000 -4017 - SEWER USER FEES (1,984,466) (1,984,466) (1,445,232) (1,987,782) 04 -425-000 -4040 - INVESTMENT EARNINGS (20,720) (20,720) - (29,049) 04 -425-000 -4080 - STATE REVOLVING FUND - - (582,359) - 04 -425-000 -4081 - WWTP STATE REVOLVING FUND - - (138,990) - 04 -425-000 -4082 - WWTP USDA - - - -
04 -425-000 -9001 TRANSFER-OUT 10,000
TOTAL SEWER UTILITY (190,188) (222,668) (924,191) 513,128 TOTAL REVENUES (2,005,186) (2,005,186) (2,166,582) (2,016,831) TOTAL EXPENSES 1,814,998 1,782,518 1,242,390 2,529,959
05 SEWER DEVELOPMENT
05 -425-000 -4018 - WASTEWATER DEVELOPMENT FEES (19,266) (19,266) (4,649) (2,424) 05 -425-000 -4118 - DEV FEES - SEWER COLLECTION (4,002) (4,002) (966) - 05 -425-000 -4040 - INVESTMENT EARNINGS (5,374) (5,374) - (5,602) 05 -425-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV - - - - 05 -425-00 -5504 - EQUIPMENT - - - -
05 -425-100 -5514 VEHICLES - - - -
05 -400-100 -9001 - TRANSFER OUT 243,000 243,000 - -
TOTAL SEWER DEVELOPMENT 214,358 214,358 (5,614) (8,026) TOTAL REVENUES (28,642) (28,642) (5,614) (8,026)
TOTAL EXPENSE 243,000 243,000 - -
06 REFUSE
06 -404-00 -5101 - SALARIES 49,094 47,710 37,306 42,044 06 -404-00 -5110 - FICA 3,060 2,974 2,209 2,241
9 Page 115 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
06 -404-00 -5111 - MEDICARE 716 696 545 613
06 -404-00 -5112 - PERS RETIREMENT 3,620 3,621 2,429 3,252 06 -404-00 -5116 - LTD/LIFE INSURANCE 505 428 298 354
06 -404-00 -5117 - WORKERS COMPENSATION 349 349 303 328 06 -404-00 -5118 - UNIFORM ALLOWANCE 150 150 188 125
06 -404-00 -5119 - DEFERRED COMP 1,561 1,547 1,053 1,547 06 -404-00 -5121 - HEALTH/DENTAL/VISION 8,838 8,664 6,155 8,247 06 -404-00 -5122 - PERS UAL PAYMENT 2,269 2,291 2,194 1,937 06 -404-00 -5124 - HEALTHY LIVING 108 108 68 90
06 -425-00 -5101 - SALARIES 54,340 54,342 45,658 17,313 06 -425-00 -5110 - FICA 3,425 3,425 2,837 1,083
06 -425-00 -5111 - MEDICARE 801 801 664 253
06 -425-00 -5112 - PERS RETIREMENT 4,161 4,093 2,759 1,398 06 -425-00 -5116 - LTD/LIFE INSURANCE 617 550 360 143
06 -425-00 -5117 - WORKERS COMPENSATION 8,721 8,721 9,106 1,700 06 -425-00 -5118 - UNIFORM ALLOWANCE 740 740 144 128
06 -425-00 -5119 - DEFERRED COMP 1,870 1,926 1,155 853
06 -425-00 -5121 - HEALTH/DENTAL/VISION 18,246 17,908 11,761 3,264 06 -425-00 -5122 - PERS UAL PAYMENT 2,608 2,590 2,522 833 06 -425-00 -5124 - HEALTHY LIVING 157 157 17 27
06 -425-00 -5202 - OPERATING SUPPLIES 500 500 56 500
06 -425-00 -5203 -STSWP STREET SWEEPER EXPENSES 5,000 5,000 2,453 5,000 06 -425-00 -5204 - REPAIRS & MAINTENANCE SERVICES - - - - 06 -425-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV 660,732 660,732 446,334 692,254 06 -425-00 -5205 -RECYC BEVERAGE RECYCLING - - - -
06 -425-00 -5211 - PHONE/INTERNET 2,500 2,500 1,049 2,000 06 -425-00 -5250 - OVERHEAD - - - -
06 -425-00 -5255 - FUEL - - 552 2,000
06 -425-00 -5255 -STSWP STREET SWEEPER FUEL 5,000 5,000 95 1,000 06 -425-00 -5404 - FRANCHISE PAYMENT 46,238 46,238 - 46,309 06 -425-000 -4004 - FRANCHISE FEE (46,238) (46,238) (31,229) (46,309) 06 -425-000 -4019 - REFUSE FEES (693,981) (693,981) (501,918) (714,962) 06 -425-000 -4040 - INVESTMENT EARNINGS (2,089) (2,089) - (2,035) 06 -425-000 -4080 - MISC. INCOME - - - -
06 -425-000 -4081 -RECYC BEVERAGE RECYCLING - - - -
06 -425-000 -4092 - ADMINISTRATIVE FEE (64,733) (64,733) (43,720) (64,833) 06 -425-000 -4093 - ALLEY RECONSTRUCTION REPAIR (36,990) (36,990) (24,983) (37,047) 06 -425-000 -4094 - STREET SWEEPING FEE (46,238) (46,238) (31,229) (46,309) 06 -400-100 -9001 - TRANSFER OUT - - - -
TOTAL REFUSE (4,345) (6,510) (52,814) (74,659)
TOTAL REVENUES (890,269) (890,269) (633,079) (911,495)
TOTAL EXPENSES 885,924 883,759 580,265 836,837
08 RESERVE
08 -400-100 -9000 - TRANSFER-IN - - - -
08 -400-100 -9001 - TRANSFER OUT - - - -

TOTAL RESERVE - - - -

TOTAL REVENUES - - - -

TOTAL EXPENSES - - - -
10 Page 116 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
11 DRUG ENFORCEMENT
11 -411-000 -4040 - INVESTMENT EARNINGS (93) (93) - (93) 11 -411-000 -4080 - NARCOTICS REVENUE - - - -
11 -411-00 -5205 - NARCOTICS EXPENSE - - - -
11 -411-00 -5504 - EQUIPMENT 15,000
11 -411-00 -5504 - EQUIPMENT - - - -
TOTAL DRUG ENFORCEMENT (93) (93) - 14,907
TOTAL REVENUES (93) (93) - (93)
TOTAL EXPENSES - - - 15,000
12 FEDERAL AND STATE GRANTS
12 -400-000 -4040 INVESTMENT EARNINGS - - - -
12 -400-000 -4082 -ALLEY 2020 CDBG ALLEY GRANT (12028) (250,000) (250,000) 1,595 - 12 -400-000 -4082 -12600 2018 HOME - 12600 (392,000) (392,000) (65,521) (390,000) 12 -400-00 -4082 -12909 2018 CDBG - 12909 (Youth Svcs) (232,558) (232,558) 84,442 (40,000) 12 -400-00 -4082 -12910 2018 CDBG - 12910 (Senior Svcs) (86,877) (86,877) 283 (50,000) 12 -400-00 -4082 -00013 CDBG CV1 (00013) (82,268) (82,268) (43,863) - 12 -400-000 -4081 - SB2DT SB2 DOWNTOWN (80,000) (80,000) 11,917 (45,000) 12 -400-000 -4081 - SB2ZO SB2 ZONING UPDATE (70,000) (70,000) - (50,000) 12 -400-000 -4081 - USRP URBAN STREAMS RESTORATION - - (2) - 12 -400-000 -4081 - LEAP Update City Standards (LEAP Grant) (65,000) (65,000) - (65,000) 12 -400-000 -4081 - WLGEN OES GRANT (256,000) (256,000) - - 12 -400-000 -4081 -CCLGP CLEAN CALIFORNIA GRANT (HWY 198) (1,732,837) 12 -400-000 -5205 - PROFESSIONAL & CONTRACTUAL SRV - - - - 12 -400-00 -5205 -12600 2018 HOME - 12600 392,000 392,000 156,096 390,000 12 -400-00 -5205 -12909 2018 CDBG - 12909 (Youth Svcs) 232,558 232,558 72,975 40,000 12 -400-00 -5205 -12910 2018 CDBG - 12910 (Senior Svcs) 86,877 86,877 20,719 50,000 12 -400-00 -5205 -00013 CDBG CV1 (00013) 82,268 82,268 85,678 - 12 -400-000 -5205 -LEAP PROFESSIONAL & CONTRACTUAL SRV 65,000 65,000 - 65,000 12 -400-000 -5205 -SB2DT PROFESSIONAL & CONTRACTUAL SRV 80,000 40,000 25,898 45,000 12 -400-000 -5205 -SB2ZO PROFESSIONAL & CONTRACTUAL SRV 70,000 35,000 - 50,000 12 -400-000 -5205 -USRP URBAN STREAMS RESTORATION - - 24 - 12 -400-00 -5504 -WLGEN EQUIPMENT 328,000 256,000 - -
12 -400-00 -5516 -CBLVD CONSTRUCTION IN PROCESS - - - - 12 -400-00 -5516 -CCLGP CONSTRUCTION IN PROCESS - - - 1,732,837 12 -400-00 -5516 -ALLEY CONSTRUCTION IN PROCESS 250,000 250,000 45,615 - 12 -400-000 -9000 -9900 OPERATING TRANSFER IN (72,000) (72,000) - - TOTAL FEDERAL AND STATE GRANTS - (147,000) 395,855 -
TOTAL REVENUES (1,586,703) (1,586,703) (11,149) (2,372,837) TOTAL EXPENSES 1,586,703 1,439,703 407,005 2,372,837
14 POLICE SLESF
14 -411-00 -5101 -SLESF SALARIES 127,933 130,781 97,941 138,807 14 -411-00 -5103 -SLESF OVERTIME 5,000 5,000 5,448 6,000 14 -411-00 -5110 -SLESF FICA 8,053 8,230 6,438 8,728
14 -411-00 -5111 -SLESF MEDICARE 1,883 1,925 1,506 2,041 14 -411-00 -5112 -SLESF PERS RETIREMENT 11,849 12,254 7,968 13,642 14 -411-00 -5116 -SLESF LTD/LIFE INSURANCE 1,384 1,287 938 1,350 14 -411-00 -5117 -SLESF WORKERS COMPENSATION 11,228 11,228 11,722 12,693 14 -411-00 -5118 -SLESF UNIFORM ALLOWANCE 1,600 1,600 500 1,600 14 -411-00 -5119 -SLESF DEFERRED COMP - 2,065 759 2,207 11 Page 117 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
14 -411-00 -5121 -SLESF HEALTH/DENTAL/VISION 21,519 17,502 12,465 17,403 14 -411-00 -5122 -SLESF PERS UAL PAYMENT 4,029 4,105 3,237 4,257 14 -411-00 -5124 -SLESF HEALTHY LIVING 360 360 180 360
14 -411-00 -5205 -SLESF PROFESSIONAL & CONTRACTUAL SRV - - 110 500 14 -411-00 -5504 -SLESF EQUIPMENT - - - -
14 -411-00 -5514 -SLESF VEHICLES - - - -
14 -411-000 -4040 -SLESF INVESTMENT EARNINGS (1,272) (1,272) - (1,078) 14 -411-000 -4045 -SLESF POLICE GRANTS (150,000) (150,000) (134,232) (160,000) 14 -411-000 -4080 - MISC. INCOME - - - -
TOTAL POLICE SLESF 43,567 45,065 14,978 48,510
TOTAL REVENUES (151,272) (151,272) (134,232) (161,078)
TOTAL EXPENSES 194,838 196,337 149,211 209,588
20 STP
20 -425-00 -5202 - OPERATING SUPPLIES - - - -
20 -425-00 -5516 - WWLNT CONSTRUCTION IN PROCESS - - - - 20 -425-000 -4030 - STP PROGRAM - - - -
20 -425-000 -4040 - INVESTMENT EARNINGS (5,585) (5,585) - (4,405) 20 -425-000 -4081 -WWLNT STATE GRANTS (750,000) (750,000) - - TOTAL STP (755,585) (755,585) - (4,405)
TOTAL REVENUES (755,585) (755,585) - (4,405)

TOTAL EXPENSES - - - -
21 GAS TAX
21 -404-00 -5101 - SALARIES 15,235 15,235 12,264 15,235 21 -404-00 -5110 - FICA 947 947 662 947
21 -404-00 -5111 - MEDICARE 222 222 166 222
21 -404-00 -5112 - PERS RETIREMENT 1,231 1,211 858 1,218 21 -404-00 -5116 - LTD/LIFE INSURANCE 128 95 72 95
21 -404-00 -5117 - WORKERS COMPENSATION 58 58 61 66
21 -404-00 -5118 - UNIFORM ALLOWANCE 25 25 - 25
21 -404-00 -5119 - DEFERRED COMP 451 451 316 451
21 -404-00 -5121 - HEALTH/DENTAL/VISION 1,393 1,393 1,060 1,389 21 -404-00 -5122 - PERS UAL PAYMENT 772 766 746 726
21 -404-00 -5124 - HEALTHY LIVING 18 18 - 18
21 -425-00 -5101 - SALARIES 75,220 75,226 65,382 92,938 21 -425-00 -5110 - FICA 4,734 4,734 4,096 5,858
21 -425-00 -5111 - MEDICARE 1,107 1,107 958 1,370
21 -425-00 -5112 - PERS RETIREMENT 5,796 5,698 4,126 6,997 21 -425-00 -5116 - LTD/LIFE INSURANCE 812 746 540 928
21 -425-00 -5117 - WORKERS COMPENSATION 11,026 11,026 11,513 19,266 21 -425-00 -5118 - UNIFORM ALLOWANCE 935 935 780 1,275
21 -425-00 -5119 - DEFERRED COMP 2,539 2,650 1,749 3,204 21 -425-00 -5121 - HEALTH/DENTAL/VISION 24,397 23,664 16,533 29,640 21 -425-00 -5122 - PERS UAL PAYMENT 3,633 3,606 3,512 4,168 21 -425-00 -5124 - HEALTHY LIVING 198 198 131 306
21 -425-00 -5202 - OPERATING SUPPLIES - - 44 100
21 -425-00 -5203 - REPAIR & MAINTENANCE SUPPLIES 30,000 30,000 3,858 30,000 21 -425-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV 40,000 70,000 55,380 86,000 21 -425-00 -5206 - UTILITIES 70,000 70,000 43,423 65,000 21 -425-600 -5255 - FUEL 8,500 8,500 7,372 13,000
12 Page 118 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
21 -425-00 -5266 - SIGNAGE 12,000 12,000 13,157 12,000
21 -425-600 -5504 - EQUIPMENT - - - -
21 -425-600 -5514 - VEHICLES - 16,706 10,468 -
21 -425-000 -4035 - STATE GAS TAX 2103 (87,841) (96,054) (63,412) (111,560) 21 -425-000 -4036 - STATE GAS TAX 2105 (64,529) (66,995) (42,945) (73,080) 21 -425-000 -4037 - STATE GAS TAX 2106 (39,083) (40,245) (27,305) (43,529) 21 -425-000 -4038 - STATE GAS TAX 2107 (82,068) (91,300) (47,569) (99,839) 21 -425-000 -4039 - STATE GAS TAX 2107.5 (3,000) (3,000) (3,000) (3,000) 21 -425-000 -4040 - INVESTMENT EARNINGS (2,076) (2,076) - (1,721) 21 -425-000 -4080 - MISC. INCOME - - - -
TOTAL GAS TAX 32,779 57,548 74,994 59,711
TOTAL REVENUES (278,597) (299,670) (184,230) (332,729)
TOTAL EXPENSES 311,375 357,218 259,225 392,440
22 TDA
22 -425-00 -5202 - OPERATING SUPPLIES - - - -
22 -425-00 -5203 - REPAIR & MAINTENANCE SUPPLIES - - - 10,000 22 -425-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV 75,000 75,000 - 85,000 22 -425-00 -5205 -COSNR PROFESSIONAL & CONTRACTUAL SRV - - - - 22 -425-00 -5205 -WWLNT PROFESSIONAL & CONTRACTUAL SRV - - - - 22 -425-00 -5266 - SIGNAGE - - - -
22 -425-00 -5504 - EQUIPMENT 40,188 40,188 - 40,188
22 -425-00 -5516 - CONSTRUCTION IN PROCESS - - - -
22 -425-00 -5516 -XWALK CONSTRUCTION IN PROCESS - - - - 22 -425-00 -5516 -PMP22 CONSTRUCTION IN PROCESS 2,000,000 - - - 22 -425-00 -5516 -PMPY1 CONSTRUCTION IN PROCESS - - - 1,600,000 22 -425-000 -4040 - INVESTMENT EARNINGS (6,026) (6,026) - (9,635) 22 -425-000 -4041 - LTF STREETS (650,000) (650,000) - (650,000) 22 -425-000 -4081 -SBLVD STATE GRANTS - -
TOTAL TDA 1,459,162 (540,838) - 1,075,553
TOTAL REVENUES (656,026) (656,026) - (659,635)
TOTAL EXPENSES 2,115,188 115,188 - 1,735,188
23 STORM DRAIN DEVELOPMENT
23 -425-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV - - - - 23 -425-00 -5503 - CAPITAL IMPROVEMENTS - - - -
23 -425-000 -4040 - INVESTMENT EARNINGS (815) (815) - (847) 23 -425-000 -4044 - STORM DRAIN DEV FEES (2,730) (2,730) (910) (7,869) 23 -425-000-9001 OPERATING TRANSFER OUT 154,000 154,000 - - TOTAL STORM DRAIN 150,455 150,455 (910) (8,716)
TOTAL REVENUES (3,545) (3,545) (910) (8,716)
TOTAL EXPENSES 154,000 154,000 - -
26 MEASURE R
26 -425-000 -4040 - INVESTMENT EARNINGS (6,485) (6,485) (2,344) 26 -425-000 -4080 - MEASURE R REVENUE (199,000) (199,000) (187,137) (234,000) 26 -425-000 -4081 -EWLNT STATE GRANTS - - - -
26 -425-000 -4081 -ENTRY STATE GRANTS (9,904,000) (9,904,000) (1,754,493) - 26 -425-000 -4081 -LRSP STATE GRANTS - - (11,409) -
26 -425-000 -4081 -CBLVD STATE GRANTS - - - -
13 Page 119 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
26 -425-000 -4081 -PMS20 STATE GRANTS - - - -
26 -425-000 -4081 -RRXNG STATE GRANTS - - - -
26 -425-000 -4081 -TCNTR STATE GRANTS - - - -
26 -425-000 -4081 -WLNT5 STATE GRANTS - - - -
26 -425-900 -5205 - PROFESSIONAL & CONTRACTUAL SRV 30,000 30,000 - - 26 -425-900 -5205 -LRSP PROFESSIONAL & CONTRACTUAL SRV - - 689 - 26 -425-900 -5205 -ENTRY PROFESSIONAL & CONTRACTUAL SRV 10,300,000 10,300,000 200 - 26 -425-900 -5516 -ENTRY CONSTRUCTION IN PROCESS - - 4,175,110 - 26 -425-900 -5516 -EWLNT CONSTRUCTION IN PROCESS - - 546 - 26 -425-900 -5516 -LRSP CONSTRUCTION IN PROCESS - - 12,715 - 26 -425-900 -5516 - CBLVD CONSTRUCTION IN PROCESS - - - - 26 -425-900 -5516 - PMS20 CONSTRUCTION IN PROCESS - - 349 - 26 -425-900 -5516 - RRXNG CONSTRUCTION IN PROCESS - - 23,501 - 26 -425-900 -5516 - TCNTR CONSTRUCTION IN PROCESS - - - - 26 -425-900 -5516 - PMP23 CONSTRUCTION IN PROCESS - - - - 26 -425-900-9000 - WWLNT - - - -
26 -425-00 -9000 OPERATING TRANSFER IN (396,000) (396,000) - - TOTAL MEASURE R (175,485) (175,485) 2,260,071 (236,344) TOTAL REVENUES (10,505,485) (10,505,485) (1,953,039) (236,344) TOTAL EXPENSES 10,330,000 10,330,000 4,213,110 -
27 ROAD MAINTENANCE & REHAB (SB1)
27 -425-00 -5516 -WWLNT CONSTRUCTION IN PROCESS - - - - 27 -425-000 -4040 - INVESTMENT EARNINGS - - - (574)
27 -425-000-4081 STATE GRANT (218,978) (234,610) (131,165) (258,195) 27 -425-00 -9000 OPERATING TRANSFER IN - - - -
TOTAL SB1 RMRA (218,978) (234,610) (131,165) (258,769)
TOTAL REVENUES (218,978) (234,610) (131,165) (258,769)

TOTAL EXPENSES - - - -
30 PARK DEVELOPMENT
30 -425-000 -4020 - PARK DEVELOPMENT FEES (1,200) (1,200) (617) (18,801) 30 -425-000 -4040 - INVESTMENT EARNINGS (100) (100) - (106) TOTAL PARK DEVELOPMENT (1,300) (1,300) (617) (18,907)
TOTAL REVENUES (1,300) (1,300) (617) (18,907)

TOTAL EXPENSES - - - -
31 PARK IMPROVEMENTS
31 -425-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV - - - 31 -425-00 -5205 -SKATE PROFESSIONAL & CONTRACTUAL SRV 7,500 - 7,500 31 -425-00 -5504 EQUIPMENT - - -
31 -425-00 -5516-CCNR CONSTRUCTION IN PROCESS 1,082,734 1,082,734 250,993 1,600,000 31 -425-00 -5516-FREE CONSTRUCTION IN PROCESS 295,000 295,000 120,325 2,214,034 31 -425-00 -5516 -JENGS CONSTRUCTION IN PROCESS - - 3,693 - 31 -425-00 -5516-ROYPK CONSTRUCTION IN PROCESS - - 17,813 196,500 31 -425-00 -5516-SPP CONSTRUCTION IN PROCESS - - -
31 -425-000 -4040 - INVESTMENT EARNINGS - - (446)
31 -425-000 -4080 - MISC. INCOME - - (10,000) -
31 -425-000 -4081 -CCNR STATE GRANTS (1,082,734) (1,082,734) 13,499 (1,600,000) 31 -425-000 -4081 -FREE STATE GRANTS (295,000) (295,000) (1,639) (2,214,034) 14 Page 120 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
31 -425-000 -4081 -ROYPK STATE GRANTS - - (196,500)
31 -425-000 -4081 -SPP STATE GRANTS - - -
31 -425-000 -9000 - TRANSFER IN (467,000) (467,000) -
TOTAL PARK IMPROVEMENTS 7,500 (467,000) 394,684 7,054
TOTAL REVENUES (1,377,734) (1,844,734) (465,140) (4,010,980) TOTAL EXPENSES 1,385,234 1,377,734 392,824 4,018,034
35 MAINTENANCE DISTRICTS
35 -425-00 -5101 - SALARIES 9,716 9,716 7,999 10,554
35 -425-00 -5110 - FICA 609 609 526 661
35 -425-00 -5111 - MEDICARE 142 142 123 155
35 -425-00 -5112 - PERS RETIREMENT 785 772 580 828
35 -425-00 -5116 - LTD/LIFE INSURANCE 94 89 70 92
35 -425-00 -5117 - WORKERS COMPENSATION 1,002 1,002 1,047 1,133 35 -425-00 -5118 - UNIFORM 85 85 432 85
35 -425-00 -5119 - DEFERRED COMP 394 394 274 426
35 -425-00 -5121 - HEALTH/DENTAL/VISION 2,658 2,610 1,959 2,605 35 -425-00 -5122 - PERS UAL PAYMENT 492 488 475 493
35 -425-00 -5124 - HEALTHY LIVING 18 18 56 18
35 -425-00 -5202 - OPERATING SUPPLIES 500 500 23 500
35 -425-00 -5203 - REPAIR & MAINTENANCE SUPPLIES 500 500 399 500 35 -425-00 -5204 - REPAIRS & MAINTENANCE SERVICES - - - - 35 -425-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV 38,000 38,000 20,292 36,000 35 -425-00 -5206 - UTILITIES 6,000 6,000 4,127 6,000
35 -425-00 -5211 - PHONE/INTERNET 264 264 - -
35 -425-00 -5255 - FUEL 1,500 1,500 1,010 2,000
35 -425-00 -5285 - SMALL TOOLS - - - -
35 -425-00 -5504 EQUIPMENT - - - -
35 -425-00 -5514 VEHICLES - 16,706 10,468 -
35 -425-000 -4025 - PROPERTY ASSESSMENTS (61,955) (61,955) (39,381) (62,500) 35 -425-000 -4040 - INVESTMENT EARNINGS - - - -
35 -425-000 -9000 - TRANSFER IN - - - -
TOTAL MAINTENANCE DISTRICTS 804 17,441 10,479 (451)
TOTAL REVENUES (61,955) (61,955) (39,381) (62,500)
TOTAL EXPENSES 62,759 79,396 49,861 62,049
39 CITY PROPERTIES
39 -425-000 -4040 - INVESTMENT EARNINGS (236) (236) - (416) 39 -425-000 -4075 - RENT (85,580) (85,580) (71,243) (93,043) 39 -425-000-4080 MISC. REVENUE - - - -
39 -425-000 -5202 - OPERATING SUPPLIES 500 500 8 -
39 -425-000 -5203 - MAINTENANCE SUPPLIES 2,000 2,000 1,470 2,500 39 -425-000 -5205 - PROFESSIONAL & CONTRACTUAL SRV 10,000 10,000 13,767 25,000 39 -425-00 -5206 - UTILITIES - - - -
39 -425-000 -5206 - CMCTR COMMCENTER UTILITIES 24,000 24,000 18,593 26,000 39 -425-000 -5206 -HLTHY UTILITIES - HEALTHY START 1,200 1,200 572 1,000 39 -425-000 -5207 INSURANCE - - - -
39 -425-000 -5211 - PHONE/INTERNET 5,000 5,000 3,599 5,000 15 Page 121 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
39 -425-000 -9000 - TRANSFER OUT - - - -
TOTAL CITY PROPERTIES (43,116) (43,116) (33,233) (33,959) TOTAL REVENUES (85,816) (85,816) (71,243) (93,459)
TOTAL EXPENSES 42,700 42,700 38,010 59,500
40 CDBG PROGRAM INCOME
40 -404-000 -4040 - INVESTMENT EARNINGS (55) (55) - (1,041) 40 -404-000 -4081 - STATE GRANTS - - (25,376) -
40 -404-000 -4081 -1983 STATE GRANTS - - (1,525) -
40 -404-000 -4081 -1984 STATE GRANTS - - -
40 -404-000 -4081 -1987 STATE GRANTS - - -
40 -404-000 -4081 -1988 STATE GRANTS - - -
40 -404-000 -4081 -1989 STATE GRANTS (34,000) (34,000) (19,457) (75,000) 40 -404-000 -4081 -1990 STATE GRANTS (75,000) (75,000) (450) (75,000) 40 -404-000 -4081 -1992 STATE GRANTS (75,000) (75,000) (11,500) (75,000) 40 -404-000 -4081 -1994 STATE GRANTS (75,000) (75,000) (3,450) (75,000) 40 -404-000 -4081 -1996 STATE GRANTS (75,000) (75,000) (400) (34,000) 40 -404-000 -4081 -1997 STATE GRANTS - - -
40 -404-000 -4081 -1999 STATE GRANTS - - (1,310) -
40 -404-000 -4081 -2000 STATE GRANTS - - -
40 -404-000 -4081 -2001 2001 PROGRAM INCOME - - -
40 -404-000 -4081 -2002 GRANT PI - - (53,531) -
40 -404-000 -4081 -2003 GRANT PI - - -
40 -404-000 -4081 -2004 STATE GRANTS - - (101,700) -
40 -404-000 -4081 -2005 2005 CDBG Program Income - - -
40 -404-000 -4081 -6713 STATE GRANTS - - -
40 -404-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV - - - 40 -404-00 -5205 -9900 PROFESSIONAL & CONTRACTUAL SRV - - - 40 -404-00 -5516- CDBG18 CONSTRUCTION IN PROCESS - - -
40 -404-000 -9001 TRANSFER-OUT - - -
TOTAL CDBG PROGRAM INCOME (334,055) (334,055) (218,699) (335,041) TOTAL REVENUES (334,055) (334,055) (218,699) (335,041)

TOTAL EXPENDITURES - - - -
41 HOME PROGRAM INCOME
41 -404-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV - - 84,838 - 41 -404-00 -5205 -0895 PROFESSIONAL & CONTRACTUAL SRV - - - 41 -404-000 -4040 - INVESTMENT EARNINGS (223) (223) (319) 41 -404-000 -4082 -12600 FEDERAL GRANTS - - -
41 -404-000 -4081 -00HM STATE GRANTS - - (1,700) -
41 -404-000 -4082 -0652 0652 FEDERAL - - -
41 -404-000 -4082 -H3104 FEDERAL GRANTS - - (28,419) -
41 -404-000 -4082 -98HM FEDERAL GRANTS - - -
TOTAL HOME PROGRAM INCOME (223) (223) 54,719 (319)
TOTAL REVENUES (223) (223) (30,119) (319)
TOTAL EXPENDITURES - - 84,838 -
42 CALHOME PROGRAM INCOME
42 -404-000 -4040 - INVESTMENT EARNINGS (1,000) (1,000) (1,152) 42 -404-000 -4081 -CH05 STATE GRANTS - - -
16 Page 122 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
42 -404-000 -4081 -00HM STATE GRANTS - - (200) -
42 -404-000 -4081 -08CH STATE GRANTS - - (4,500) -
42 -404-000 -4081 -10CH STATE GRANTS - - (3,900) -
42 -404-000 -4081 -12CH STATE GRANTS - - (1,000) -
42 -404-000 -4081 -CH04 STATE GRANTS - - -
42 -404-00 -5205 - PROFESSIONAL & CONTRACTUAL SRV - - 131,810 - 42 -404-00 -9001 - TRANSFER OUT - - -
TOTAL CALHOME PROGRAM INCOME (1,000) (1,000) 122,210 (1,152) TOTAL REVENUES (1,000) (1,000) (9,600) (1,152)
TOTAL EXPENDITURES - - 131,810 -
60 AMERICAN RESCUE PLAN (ARPA)
60 -404-400 -4082 - ARP TAX REVENUE (1,000,000) (1,280,193) - (1,280,193) 60 -404-000 -4040 - INVESTMENT EARNINGS - - - (6,783)
60 -404-000 -5504 - EQUIPMENT 200,000 112,259 81,000
60 -404-00 -5516 CONSTRUCTION IN PROCESS 90,000
60 -404-00 -5516 -ROY2 CONSTRUCTION IN PROCESS 775,000
60 -404-00 -9001 - TRANSFER OUT 133,250 133,250 - -
TOTAL AMERICAN RESCUE PLAN (866,750) (946,943) 112,259 (340,976) TOTAL REVENUES (1,000,000) (1,280,193) - (1,286,976)
TOTAL EXPENSES 133,250 333,250 112,259 946,000
61 CIRCULATION SYSTEM DEVELOPMENT
61 -404-000 -4040 - INVESTMENT EARNINGS - - - -
61 -404-000 -4221 - DEVELOPER FEES - - - (2,280)
TOTAL CIRCULATION SYSTEM FACILITIES - - - (2,280)
TOTAL REVENUES - - - (2,280)

TOTAL EXPENSES - - - -
62 GOVERNMENT FACILITIES DEVELOPMENT
62 -404-000 -4040 - INVESTMENT EARNINGS - - - -
62 -404-000 -4221 - DEVELOPER FEES - - - (3,366)

TOTAL GENERAL GOVERNMENT
FACILITIES - - - (3,366)
TOTAL REVENUES - - - (3,366)

TOTAL EXPENSES - - - -
63 LIBRARY DEVELOPMENT
63 -404-000 -4040 - INVESTMENT EARNINGS - - - -
63 -404-000 -4221 - DEVELOPER FEES - - - (132)

TOTAL LIBRARY COLLECTION AND
COMPUTERS - - - (132)
TOTAL REVENUES - - - (132)

TOTAL EXPENSES - - - -
17 Page 123 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
64 COMMUNITY FACILITY DEVELOPMENT
64 -404-000 -4040 - INVESTMENT EARNINGS - - - -
64 -404-000 -4221 - DEVELOPER FEES - - - (7,152)
TOTAL COMMUNITY CENTER FACILITIES - - - (7,152)
TOTAL REVENUES - - - (7,152)

TOTAL EXPENSES - - - -
71 FIRE DEVELOPMENT
71 -420-000 -5205 - PROFESSIONAL & CONTRACTUAL - - - 40,000 71 -420-000 -5504 - EQUIPMENT 18,350 18,350 16,674 -
71 -420-000 -5514 - VEHICLES - - - -
71 -420-100 -4112 - PUBLIC SAFETY DEVELOPER FEES (11,796) (11,796) (6,067) (4,398) 71 -420-100 -4040 - INVESTMENT EARNINGS (833) (833) - (819) 71 -420-000 -9001 TRANSFER-OUT - - -
TOTAL FIRE DEVELOPER FEES 5,721 5,721 10,607 34,783
TOTAL REVENUES (12,629) (12,629) (6,067) (5,217)
TOTAL EXPENSES 18,350 18,350 16,674 40,000
72 FIRE COST RECOVERY
72 -420-000 -5103 - OUT OF COUNTY SPECIAL PAY - - 40,000 72 -420-000 -5505 - VOLUNTEER PASS-THRU 40,000
72 -420-000 -5504 - EQUIPMENT - - - -
72 -420-100 -4040 - INVESTMENT EARNINGS - - - -
72 -420-100 -4081 - STATE REIMBURSEMENT - - - (150,000) TOTAL FIRE COST RECOVERY - - - (70,000)
TOTAL REVENUES - - - (150,000)
TOTAL EXPENDITURES - - - 80,000
81 POLICE DEVELOPMENT
81 -411-000 -5205 - PROFESSIONAL & CONTRACTUAL SRV - - 5,200 81 -411-000 -5504 - EQUIPMENT - - - -
81 -411-100 -4040 - INVESTMENT EARNINGS (525) (525) - (91) 81 -411-100 -4112 - PUBLIC SAFETY DEVELOPER FEES (20,723) (20,723) (3,762) (5,094) TOTAL POLICE DEVELOPER FEES (21,248) (21,248) (3,762) 15 TOTAL REVENUES (21,248) (21,248) (3,762) (5,185)
TOTAL EXPENDITURES - - - 5,200
18 Page 124 of 522
2021-2022 2021-2022 2021-2022 2022-2023
BUDGET AMENDMENT ACTUAL AS OF 3/31/2022 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2023
82 STATE ASSET FORFEITURE
82 -411-000 -5504 - EQUIPMENT - - - 2,300
82 -411-100 -4040 - INVESTMENT EARNINGS (13) (13) - (13) 82 -411-100 -4035 - FORFEITURES - - - -
TOTAL STATE ASSET FORFEITURE (13) (13) - 2,287
TOTAL REVENUES (13) (13) - (13)
TOTAL EXPENDITURES - - - 2,300

GRAND TOTAL
TOTAL REVENUES (28,984,343) (31,470,738) (11,844,290) (22,663,872) TOTAL EXPENDITURES 28,007,235 28,691,322 15,052,422 23,440,099 REVENUE (OVER) OR UNDER (977,108) (2,779,416) 3,208,132 776,227 19 Page 125 of 522

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City of Farmersville
Budget Charts
City of Farmersville

Budget Charts
The Budget Charts section of the budget document is intended to give the reader a graphical overview of the most important areas and trends with the City's proposed Budget compared to prior years.

General Fund: Where the Money Comes From
This pie chart’s aim is to convey a summarized version of the various types of revenues that the General Fund is dependent upon. These figures are the result of extensive analysis to produce an accurate yet estimated projection for the Fiscal Year. A percentage and amount are assigned to each slice of the pie for reference to the total General Fund budgeted revenue. While these sources are generally static there will be variance in the percentage related to each source from year to year.

General Fund: Where the Money is Spent
This pie chart’s aim is to convey a summarized version of the various types of expenditure areas within the General Fund. These figures are the result of the entire budgeting process from individual departments up to the City Manager. A percentage and amount is assigned to each slice of the pie for reference to the total General Fund budgeted revenue. While these sources are generally static there will be variance in the percentage related to each source from year to year. Community Development contains the recreation sponsorship program and Administration contains, overhead, City Council, and other various expenses. Public Works is primarily allocated to other funds so the amount in the General Fund is just one portion of their total budget.

Actual Revenue and Expense with Projected Budget
This is an historic look at the actual revenue and expenses by year for the General Fund. This is displayed in a cash basis, which is primarily how the City operates and budgets. However, these figures will vary slightly from the Financial Statements as they are modified accrual basis

for the General Fund. Additionally, other funds are rolled up in the General Fund for the purposes of the financial statements; this graph is the General Fund alone. The purpose for this difference is to graphically show the variances from year to year and how the City is dependent upon unevenly flowing revenues to operate ongoing operations.

The other item worthy of mentioning is the trend line that is placed on this chart. While the trend line is not indicative of actual rate or an actual future rate of growth, it is simply a linear trend line for illustration purposes. The intent is to show that the budget is below the linear trend line expected. This is an important factor as it will allow for there to be easier decision about additional revenues at year-end (conservative budgeting strategic goal) rather than being short and trying to determine what to cut in future years.

This chart provides the reader with a graphical breakdown of actual revenues compared to actual revenues by year to allow a general conclusion of how well the City is living within its means during each year. It is important that the City not overspend but also not hoard cash to the detriment of the service levels provided. These actuals are then compared the budgeted amounts for the next fiscal year to show the trend. It is important to note that after a year of revenues exceeding expense, additional revenues may be allocated in the following years by City Council since that money is received and available to spend.

General Fund Expense – Budget vs. Actual
This provides the reader with a graphical breakdown of anticipated expenditures compared to actual expenditures by year. This allows a general conclusion of how well the budgetary controls of the City are working and the trend of expenses relative to the General Fund.

Expenditures vary widely and different budgetary emphases each year can make these amounts change over time.

General Fund Revenue – Budget vs. Actual
This provides the reader with a graphical breakdown of anticipated revenues compared to actual revenues by year. This allows a general conclusion of how well the budgetary forecasting of the City is working and the trend of revenues relative to the General Fund.

Revenues vary widely and different many external impacts out of the control of the City can make these amounts vary widely over time.

Historic Sales Tax Receipts & Projected Budget
This schedule provides a brief graphical summary of the City’s largest income generator, Sales Tax. A separate bar is assigned to the standard Bradley Burns Sales Tax and additional bars for local tax: Measure U and Measure P.

This chart is significant in that it shows the wide
swings of this revenue source, even within a
relatively short period of time. City staff are always
anticipating volatility in Sales Tax and the budget
reflects conservatism because of the nature of this
revenue source. The anticipated economic changes
over the next twelve months will be difficult to
predict but may have less impact on Farmersville
than other surrounding Cities due to the small tax
base of the City.

City of Farmersville
Summary of Debt
City of Farmersville

Summary of Debt
The City Council adopted the Debt Management Policy in February 2018. The purpose of establishing the Debt Management Policy is to provide management objectives and overall parameters for issuing and administering the Debt Program for the City of Farmersville. It provides guidance for the issuance of City debt obligations, and to maintain the City’s ability to incur debt and other long-term obligations at favorable interest rates for capital improvements, facilities, and equipment beneficial to the City and necessary for essential services. The GFOA recommends that local governments adopt comprehensive written debt management policies.

From time to time, the City uses long and short-term debt issuances to finance its capital improvement program based on cash flow needs, sources of revenue, capital construction periods, available financing instruments and market conditions. The current debt of the City is discussed below:
2022 Equipment Purchase
In Fiscal Year 2021-22, the City obtained a threeyear financing package of $167,336 for the purchase of three Police Department Dodge
Charger Interceptors. This debt will retire in
spring of 2025.

The Debt Service Schedule is included in the next
section.
2020 Equipment Purchase
In Fiscal Year 2019-20, the City obtained a three-year financing package of $145,000 for the purchase of three Police Department Dodge Charger Interceptors. This debt will retire in winter of 2023.

The Debt Service Schedule is included in the next section.

2018 Wastewater Treatment Plant Debt
In 2018, construction began on the new wastewater treatment facility. This project is currently estimated to cost around $27 million. Financing the project was done through a combination of a grant / loan / loan forgiveness debt through the State Revolving Fund (SRF), a loan through a Certificate of Participation with the United States Department of Agriculture (USDA), and Fund balance from the Sewer Utility Fund.

The total principal amount to be repaid is
estimated at $15,991,591, of which $10,991,591
in principle to be repaid to the SRF and the
remaining $5,000,000 in principle to USDA. The
debt will retire in fall of 2050 for SRF and in
spring of 2058 for USDA.

The Aggregate and individual Debt Service
Schedules are included in the next section.

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City of Farmersville
Debt Service Schedules
City of Farmersville

CITY OF FARMERSVILLE
CITIZEN BUSINESS BANKLOAN SCHEDULE: POLICE VEHICLES (3) CONTACT: BILL MORTON (MUNICIPAL FINANCE CORPORATION) Municipal Finance Corporation 2945 Townsgate Road, Suite 200 Westlake Village, CA 91361 2019 Dodge Chargers: 2C3CDXAG4KH734181 805-719-1237
2C3CDXAG6KH734179
2C3CDXAG2KH734180
DATE OF LOAN 1/30/2020 LOAN PAYMENTS MADE QUARTERLY - FIXED AMOUNT AT $12,781.55 INTEREST RATE 3.50% PAYMENT TO CITIZENS BUSINESS BANK, FINANCING THROUGH MUNICIPAL FINANCE CORPORATION AMOUNT OF LOAN 145,000.00 3 YEAR LEASE WITH OPTION TO BUY

PAYMENT PRINCIPAL INTEREST PAYMENT PRINCIPAL

NUMBER DATE AMOUNT AMOUNT TOTAL STATUS BALANCE NOTES
1/30/2020 145,000.00 Loan funded on 1/30/2020
1 4/30/2020 11,512.80 1,268.75 12,781.55 PAID 133,487.20 #132580 DTD 4/17/2020 2 7/30/2020 11,613.54 1,168.01 12,781.55 PAID 121,873.66 #132937 DTD 7/23/2020 3 10/30/2020 11,715.16 1,066.39 12,781.55 PAID 110,158.50 #133235 DTD 10/15/2020 4 1/30/2021 11,817.66 963.89 12,781.55 PAID 98,340.84 #133575 DTD 1/14/2021 5 4/30/2021 11,921.07 860.48 12,781.55 PAID 86,419.77 #133885 DTD 4/16/2021 6 7/30/2021 12,025.38 756.17 12,781.55 PAID 74,394.39 #134297 DTD 7/29/2021 7 10/30/2021 12,130.60 650.95 12,781.55 PAID 62,263.79 #134594 DTD 10/08/2021 8 1/30/2022 12,236.74 544.81 12,781.55 PAID 50,027.05 #134997 DTD 1/26/2022 9 4/30/2022 12,343.81 437.74 12,781.55 PAID 37,683.24 #135310 DTD 4/7/2022 10 7/30/2022 12,451.82 329.73 12,781.55 25,231.42
11 10/30/2022 12,560.78 220.77 12,781.55 12,670.64
12 1/30/2023 12,670.64 110.91 12,781.55 -
145,000.00 8,378.60 153,378.60 -
7D. Vehicle Loan Schedule 06302022

CITY OF FARMERSVILLE
CITIZEN BUSINESS BANKLOAN SCHEDULE: POLICE VEHICLES (3) CONTACT: STEFAN MORTON (MUNICIPAL FINANCE CORPORATION) Municipal Finance Corporation 2945 Townsgate Road, Suite 200 Westlake Village, CA 91361 2021 Dodge Chargers: 2C3CDXAT7MH666250 805-719-1237
2C3CDXAT9MH666251
2C3CDXAT9MH663978 Agreement: 2022-002
DATE OF LOAN 4/5/2022 LOAN PAYMENTS MADE QUARTERLY - FIXED AMOUNT AT $14,517.62 INTEREST RATE 2.50% PAYMENT TO CITIZENS BUSINESS BANK, FINANCING THROUGH MUNICIPAL FINANCE CORPORATION AMOUNT OF LOAN 167,335.81 3 YEAR LEASE WITH OPTION TO BUY

PAYMENT PRINCIPAL INTEREST PAYMENT PRINCIPAL

NUMBER DATE AMOUNT AMOUNT TOTAL STATUS BALANCE NOTES
4/30/2022 167,335.81 Loan funded on 4/5/2022
1 7/31/2022 13,471.77 1,045.85 14,517.62 153,864.04
2 10/31/2022 13,555.97 961.65 14,517.62 140,308.07
3 1/30/2023 13,640.69 876.93 14,517.62 126,667.38
4 4/30/2023 13,725.95 791.67 14,517.62 112,941.43
5 7/31/2023 13,811.74 705.88 14,517.62 99,129.69
6 10/31/2023 13,898.06 619.56 14,517.62 85,231.63
7 1/30/2024 13,984.92 532.70 14,517.62 71,246.71
8 4/30/2024 14,072.33 445.29 14,517.62 57,174.38
9 7/31/2024 14,160.28 357.34 14,517.62 43,014.10
10 10/31/2024 14,248.78 268.84 14,517.62 28,765.32
11 1/30/2025 14,337.84 179.78 14,517.62 14,427.48
12 4/30/2025 14,427.48 90.14 14,517.62 -
167,335.81 6,875.63 174,211.44 -
7D. Vehicle Loan Schedule 06302022

City of Farmersville
2018 WWTP Project Financing
All Financing Sources
(Assumes No Interest Payments on Principal Forgiveness Portion of SRF Loan) Aggregate Debt Service
DATE
SRF Loan
Debt Service
USDA Loan
Debt Service
Total Debt
Service
06/30/2019 - 88,555.95 88,555.95
06/30/2020 - 196,227.61 196,227.61
06/30/2021 368,611.12 207,595.00 576,206.12
06/30/2022 484,929.78 207,560.00 692,489.78
06/30/2023 484,929.78 207,470.00 692,399.78
06/30/2024 484,929.78 207,673.84 692,603.62
06/30/2025 484,929.78 208,125.00 693,054.78
06/30/2026 484,929.78 207,842.50 692,772.28
06/30/2027 484,929.78 207,505.00 692,434.78
06/30/2028 484,929.78 208,436.10 693,365.88
06/30/2029 484,929.78 207,637.50 692,567.28
06/30/2030 484,929.78 208,107.50 693,037.28
06/30/2031 484,929.78 207,495.00 692,424.78
06/30/2032 484,929.78 208,122.92 693,052.70
06/30/2033 484,929.78 208,077.50 693,007.28
06/30/2034 484,929.78 207,245.00 692,174.78
06/30/2035 484,929.78 207,357.50 692,287.28
06/30/2036 484,929.78 207,651.58 692,581.36
06/30/2037 484,929.78 207,335.00 692,264.78
06/30/2038 484,929.78 208,200.00 693,129.78
06/30/2039 484,929.78 207,955.00 692,884.78
06/30/2040 484,929.78 207,856.62 692,786.40
06/30/2041 484,929.78 207,217.50 692,147.28
06/30/2042 484,929.78 207,725.00 692,654.78
06/30/2043 484,929.78 208,122.50 693,052.28
06/30/2044 484,929.78 207,600.16 692,529.94
06/30/2045 484,929.78 207,615.00 692,544.78
06/30/2046 484,929.78 207,710.00 692,639.78
06/30/2047 484,929.78 207,695.00 692,624.78
06/30/2048 484,929.78 207,716.76 692,646.54
06/30/2049 484,929.78 207,335.00 692,264.78
06/30/2050 484,929.97 207,990.00 692,919.97
06/30/2051 - 207,507.50 207,507.50
06/30/2052 - 208,013.40 208,013.40
06/30/2053 - 208,185.00 208,185.00
06/30/2054 - 207,317.50 207,317.50
06/30/2055 - 207,340.00 207,340.00
06/30/2056 - 207,269.46 207,269.46
06/30/2057 - 207,972.50 207,972.50
06/30/2058 - 207,555.00 207,555.00
Total $14,431,574.93 $8,177,919.40 $22,609,494.33
Par Amounts Of Selected Issues
SRF Loan Principal to be Repaid 10,991,591.00
USDA Loan Principal to be Repaid 5,000,000.00
TOTAL PRINCIPAL TO BE REPAID 15,991,591.00

City of Farmersville
2018 WWTP Project Financing
USDA Portion
(Assumes City Begins Paying Interest During Construction Period) Net Debt Service Schedule
Date Principal Coupon Interest Total P+I Net New D/S
06/30/2019 70,000.00 2.750% 18,555.95 88,555.95 88,555.95 06/30/2020 72,000.00 2.750% 124,227.61 196,227.61 196,227.61 06/30/2021 74,000.00 2.750% 133,595.00 207,595.00 207,595.00 06/30/2022 76,000.00 2.750% 131,560.00 207,560.00 207,560.00 06/30/2023 78,000.00 2.750% 129,470.00 207,470.00 207,470.00 06/30/2024 80,000.00 2.750% 127,673.84 207,673.84 207,673.84 06/30/2025 83,000.00 2.750% 125,125.00 208,125.00 208,125.00 06/30/2026 85,000.00 2.750% 122,842.50 207,842.50 207,842.50 06/30/2027 87,000.00 2.750% 120,505.00 207,505.00 207,505.00 06/30/2028 90,000.00 2.750% 118,436.10 208,436.10 208,436.10 06/30/2029 92,000.00 2.750% 115,637.50 207,637.50 207,637.50 06/30/2030 95,000.00 2.750% 113,107.50 208,107.50 208,107.50 06/30/2031 97,000.00 2.750% 110,495.00 207,495.00 207,495.00 06/30/2032 100,000.00 2.750% 108,122.92 208,122.92 208,122.92 06/30/2033 103,000.00 2.750% 105,077.50 208,077.50 208,077.50 06/30/2034 105,000.00 2.750% 102,245.00 207,245.00 207,245.00 06/30/2035 108,000.00 2.750% 99,357.50 207,357.50 207,357.50 06/30/2036 111,000.00 2.750% 96,651.58 207,651.58 207,651.58 06/30/2037 114,000.00 2.750% 93,335.00 207,335.00 207,335.00 06/30/2038 118,000.00 2.750% 90,200.00 208,200.00 208,200.00 06/30/2039 121,000.00 2.750% 86,955.00 207,955.00 207,955.00 06/30/2040 124,000.00 2.750% 83,856.62 207,856.62 207,856.62 06/30/2041 127,000.00 2.750% 80,217.50 207,217.50 207,217.50 06/30/2042 131,000.00 2.750% 76,725.00 207,725.00 207,725.00 06/30/2043 135,000.00 2.750% 73,122.50 208,122.50 208,122.50 06/30/2044 138,000.00 2.750% 69,600.16 207,600.16 207,600.16 06/30/2045 142,000.00 2.750% 65,615.00 207,615.00 207,615.00 06/30/2046 146,000.00 2.750% 61,710.00 207,710.00 207,710.00 06/30/2047 150,000.00 2.750% 57,695.00 207,695.00 207,695.00 06/30/2048 154,000.00 2.750% 53,716.76 207,716.76 207,716.76 06/30/2049 158,000.00 2.750% 49,335.00 207,335.00 207,335.00 06/30/2050 163,000.00 2.750% 44,990.00 207,990.00 207,990.00 06/30/2051 167,000.00 2.750% 40,507.50 207,507.50 207,507.50 06/30/2052 172,000.00 2.750% 36,013.40 208,013.40 208,013.40 06/30/2053 177,000.00 2.750% 31,185.00 208,185.00 208,185.00 06/30/2054 181,000.00 2.750% 26,317.50 207,317.50 207,317.50 06/30/2055 186,000.00 2.750% 21,340.00 207,340.00 207,340.00 06/30/2056 191,000.00 2.750% 16,269.46 207,269.46 207,269.46 06/30/2057 197,000.00 2.750% 10,972.50 207,972.50 207,972.50 06/30/2058 202,000.00 2.750% 5,555.00 207,555.00 207,555.00 Total $5,000,000.00 - $3,177,919.40 $8,177,919.40 $8,177,919.40

City of Farmersville
2018 WWTP Project Financing
SRF Loan
(Assumes No Interest Payments During Construction Period) Net Debt Service Schedule
Date Principal Coupon Interest Total P+I Net New D/S
06/30/2019 - 1.900% - - -
06/30/2020 - 1.900% - - -
06/30/2021 238,046.07 1.900% 130,565.05 368,611.12 368,611.12 06/30/2022 298,664.29 1.900% 186,265.49 484,929.78 484,929.78 06/30/2023 286,287.05 1.900% 198,642.73 484,929.78 484,929.78 06/30/2024 291,726.50 1.900% 193,203.28 484,929.78 484,929.78 06/30/2025 297,269.31 1.900% 187,660.47 484,929.78 484,929.78 06/30/2026 302,917.42 1.900% 182,012.36 484,929.78 484,929.78 06/30/2027 308,672.85 1.900% 176,256.93 484,929.78 484,929.78 06/30/2028 314,537.64 1.900% 170,392.14 484,929.78 484,929.78 06/30/2029 320,513.85 1.900% 164,415.93 484,929.78 484,929.78 06/30/2030 326,603.62 1.900% 158,326.16 484,929.78 484,929.78 06/30/2031 332,809.08 1.900% 152,120.70 484,929.78 484,929.78 06/30/2032 339,132.46 1.900% 145,797.32 484,929.78 484,929.78 06/30/2033 345,575.97 1.900% 139,353.81 484,929.78 484,929.78 06/30/2034 352,141.92 1.900% 132,787.86 484,929.78 484,929.78 06/30/2035 358,832.61 1.900% 126,097.17 484,929.78 484,929.78 06/30/2036 365,650.43 1.900% 119,279.35 484,929.78 484,929.78 06/30/2037 372,597.79 1.900% 112,331.99 484,929.78 484,929.78 06/30/2038 379,677.15 1.900% 105,252.63 484,929.78 484,929.78 06/30/2039 386,891.02 1.900% 98,038.76 484,929.78 484,929.78 06/30/2040 394,241.94 1.900% 90,687.84 484,929.78 484,929.78 06/30/2041 401,732.54 1.900% 83,197.24 484,929.78 484,929.78 06/30/2042 409,365.46 1.900% 75,564.32 484,929.78 484,929.78 06/30/2043 417,143.40 1.900% 67,786.38 484,929.78 484,929.78 06/30/2044 425,069.13 1.900% 59,860.65 484,929.78 484,929.78 06/30/2045 433,145.44 1.900% 51,784.34 484,929.78 484,929.78 06/30/2046 441,375.20 1.900% 43,554.58 484,929.78 484,929.78 06/30/2047 449,761.33 1.900% 35,168.45 484,929.78 484,929.78 06/30/2048 458,306.80 1.900% 26,622.98 484,929.78 484,929.78 06/30/2049 467,014.63 1.900% 17,915.15 484,929.78 484,929.78 06/30/2050 475,888.10 1.900% 9,041.87 484,929.97 484,929.97 06/30/2051 - ----
06/30/2052 - ----
06/30/2053 - ----
06/30/2054 - ----
06/30/2055 - ----
06/30/2056 - ----
06/30/2057 - ----
06/30/2058 - ----
Total $10,991,591.00 $3,439,983.93 $14,431,574.93 $14,431,574.93

City of Farmersville
Five-Year Capital Improvement Plan
And Capital Budget
City of Farmersville

Five Year Capital Improvement Plan
and Capital Budget
Each year, the City of Farmersville updates its five-year projection of capital projects and purchases through the updating of the Five-Year Capital Improvement Plan (CIP). The first year (in this case, Fiscal Year 2022-23) of the five-year plan will then be presented as the proposed Capital Budget for the upcoming Fiscal Year – a substantial portion of the overall annual budget for the City. It is a best practice for municipalities to update their Five-Year CIP on an annual basis, typically during the budget process, because it serves as a valuable tool for the Council, Staff, and the Community to understand the current and future needs of the City.

The budget document shows projects by Department, with a brief description of the project, funding source(s), current year appropriations in Year one and a projection of needs for the next five years for planning purposes only. Amounts shown in the Year one column correspond to projects listed in each respective Department budget.

An area of particular note is that the CIP identifies both funded and unfunded projects/needs so that a full picture of current and future needs is illustrated. This CIP is the result of many staff hours and discussion of future needs of the organization. By nature, it is a fluid document that will be refined each year as future needs are discovered or present themselves to Staff.

Criteria and Assumptions
The criteria used to qualify a project for the CIP includes new facilities, equipment/vehicles, building refurbishment, and infrastructure projects; and includes the design, construction, and major rehabilitation of capital improvements that have long-term life spans and typically cost more than $5,000, though there are some exceptions to these strict categories with other onetime purchases that are outside a normal operation budget. The criteria used includes:
• Criteria 1: Project corrects immediate and urgent public health or public safety issue. • Criteria 2: Project addresses regulatory, safety, or environmental requirements that more likely than not threatens in whole or in part the City's ability to operate a core program or function within the next fiscal year if not replaced or repaired.

• Criteria 3: Project replaces a capital asset that will more likely than not reduce or eliminate the City's ability to operate a core program within the next fiscal year if not replaced or repaired.
• Criteria 4: Project represents an investment that will return real cash savings over an identifiable investment horizon and that return exceeds the City's cost of capital (cost of capital equals weighted average interest on City debt issues and capital leases). • Criteria 5: Project extends an existing City Program or function to meet the Council's vision and explicit direction.
• Criteria 6: Project creates a new City program or function to meet the Council's vision and explicit direction.
• Criteria 7: Project addresses regulatory, safety, or environmental requirements that could threaten in whole or in part the City's ability to operate a core program or function at some future time if not replaced or repaired.
• Criteria 8: Project replaces a capital asset that could reduce or eliminate the City's ability to operate a core program at some future time if it is not replaced or repaired.

Other assumptions made for the capital budget include:

1. A limited Capital Budget: The biggest assumption is that the funds available for the Capital Budget are limited and therefore extremely precious. There are many funding sources and restrictions sometimes apply (like street funding, or Development Impact Fees or DIF). The City is in much improved financial standing since the low in Fiscal year 2011-12, but still does not have many of the long-term funding vehicles in place to make capital purchases sustainable yet (outside of grant funding). However, there is a lot of Capital Purchasing that has been deferred and so there is much more need than resources and so projects must be carefully considered and prioritized.

2. Establish sinking funds: The City does not have any sinking funds established at this point. This means, that although we are aware that capital assets wear out and break, we are not systematically saving for their subsequent replacement over time. However, it is assumed that this trend should be reversed to align with Council strategic initiatives and mission statement. Therefore, identifying these items and saving for them will need to become an important part of the City budgets going forward.

3. Completely fund and maintain reserves to appropriate policy levels: In addition to systematically saving for capital asset replacement, the City has adopted policies for a fund minimum on the General Fund and a Budgetary Uncertainty Fund in case of specific and dire emergency needs only. While the fund minimum has been met, the emergency savings has not yet been fully funded. Now that the City is anticipating new one-time funds, these critical reserves full funding are essential.

4. Avoiding financing / debt issuance: The City is desirous of purchasing the capital it needs to provide the level of service that it can with the resources available to it.

However, it is staff’s assumption that a goal is to avoid borrowing and debt issuance whenever possible and keep total purchase costs low. However, there are also times where debt is appropriate to make major capital purchases and smooth costs out over time at reasonable borrowing costs, but only in accordance with the Debt Policy of the City.

5. Complete existing grant commitment glut: Currently, the City of Farmersville is working its way through a “glut” of grants. That is, the City’s improvement in its financial standing has allowed for a flurry of activity with increased funding through grant awards. However, the downside of this has been the risk of non-compliance as City staff does not have the capacity to manage so many projects with only a handful of administrative personnel available. Therefore, the assumption built into the Capital Budget and CIP process is to systematically space out grant-funded strategic projects with this limitation in mind.

Capital Budget Organization for Fiscal Year 2022-23
Government Code and the best practice for Capital Budgeting is to include a projection for the upcoming year as well as at least four more years to create a full five-year projection. The City of Farmersville is now in its third year of the formalized process and is learning how to best incorporate the mandated structure of the city’s Debt Policy and the industry best practices for Capital Budgeting.

However, staff is confident that this process has been improved from the prior year through the establishment of the General Fund Capital Fund which will house many of the planned purchases and projects outlined in the Fiscal Year 2022-23 Capital Budget. The series of tables that follow are a way to show a simplified version of the Capital Budget in different ways, but ultimately still displaying all the items and estimated costs for Fiscal Year 2022-23. The point is to draw out the changes and additions, so they are clear in the midst of the long lists of projects and purchases.

This section of the report will give a general overview of the Capital Budget and highlight some of the budgeting process. It will also make statistical comparisons for review purposes and to identify trends and issues. Finally, it will touch on funding status or other issues of the different items included in the Capital Budget from Fiscal Year 2021-22.

The process of creating the Capital Budget begins with the evaluation of Capital Projects that is straightforward. Essentially, as described like a mathematical statement:
“existing budget items – completed items – removed items + new items = new budget”

So, to identify what comprises the “existing budget” all other items progress was reviewed with each department and confirmed their likely status at the end of the year. The table below highlights what Finance staff estimates will be the existing capital budget at the end of the year (6/30/2022):

While the number of projects that need to be carried forward to Fiscal Year 2022-23 are many and represent over $32 million, there is good rationale for these changes. First, of the 37 projects to be carried forward, 18 are projects scheduled beyond Fiscal Year 2022-23 and are appropriate to carry forward as part of the natural planning process. Of the 19 projects that remain, 12 are multi-year projects or had timing such that they have expenses in both Fiscal Year 2021-22 and Fiscal Year 2022-23 (and maybe future years too).

Therefore, the 7 projects carried forward, that were both scheduled for FY 2022-23, and are not multi-year, are displayed in the table below. Of these 7 projects, six of them were originally scheduled for Fiscal Year 2022-23 anyway (Master Plans for Water, Sewer, and Storm Drain, Updating City Standards, Residential Street Light Study, Patrol Vehicle replacement for FY 20 and FY 22) and so the last project is a result of needing to be rescheduled or restated to better CAPITAL PROJECTS ROLLED OVER FROM FY 2021-22
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Admin Vehicle (Air Quality Grant) 43,500 43,500
Central Farmersville Blvd Repairs 150,000 1,342,500 1,492,500 Birch Water Line Relocation 35,000 326,000 361,000
Master Plans for Sewer, Water, and Storm Drain 150,000 150,000 Water Recharge Basin 14,400 193,700 208,100
Update City Standards (LEAP Grant) 65,000 65,000
Water Storage Tank 18,000 1,240,000 1,258,000
New Water Well (ARP allocation) 90,000 1,410,000 1,500,000 City Hall Parking Lot (Phase 1) 191,000 191,000
City Hall Parking Lot (Phase 2) 17,500 171,100 188,600
Residential Streetlight Study 50,000 50,000
Pavement Management Program: Street Repairs Year 1 1,600,000 400,000 2,000,000 Pavement Management Program: Street Repairs Year 2 75,000 1,925,000 2,000,000 Pavement Management Program: Street Repairs Year 3 75,000 1,925,000 2,000,000 Alley Improvement Construction 875,000 875,000
Solar Plant located at new WWTP 150,000 4,850,000 5,000,000 ADA Sidewalk Improvements 25,000 225,000 250,000
Central Fire Station 7,000,000 7,000,000
SCBA Bottle Filling Station 60,000 60,000
Fire Patrol Vehicle 225,000 225,000
Downtown Specific Plan 90,000 90,000
Zoning Ordinance Update 50,000 50,000
General Plan Update 63,000 126,000 63,000 252,000
Patrol Vehicle Replacement (FY20) 38,345 38,345
Patrol Vehicle Replacement (FY22) 56,900 56,900 56,900 170,700 Patrol Vehicle Replacement (FY24) 60,900 60,900 60,900 182,700 Police Office Remodel (Phase 3) 75,000 75,000
Skate Park 7,500 7,500
CDBG 2018 Jennings Park 333,000 333,000 334,000 1,000,000 Sports Park Phase III - CNRA Prop 68 1,600,000 1,600,000 New Corporation Yard 500,500 500,500 1,001,000
Sports Park Rehabilitation Project 17,000 8,000 14,000 39,000 Roy's Park Improvement 196,500 196,500
Skid Steer Loader (Bobcat) 115,000 115,000
Digital Sign 45,000 45,000
Downtown Streetlight Upgrade 40,188 40,188
Freedom Field 2,839,034 2,839,034
TOTAL 7,310,967 16,168,200 3,793,500 5,387,000 - 32,659,667

match the capacity of City staff to handle the project or to match a revised scope of the project/purchase.

After the items that are identified to be carried forward are assessed, it is also important to figure out what has been completed, removed, or anticipated to be completed, before Fiscal Year 2022-23 begins. The table on the following page will help demonstrate these changes.

A few important notes about the table below:

1. There are several projects/purchases listed as completed – these have verified completion by the departments and a stated actual amount spent. This assumes that there are no unknown expenses that were delayed and unpaid or misallocated to another area.

2. Items listed as “by 6/30/22” is a reference to finance staff’s understanding that all these projects will be complete for Fiscal Year 2021-22. However, some of them have the actual column listed as “Pending” rather than a dollar amount because the purchase is still yet to be completed at the writing of this report.

3. There are three projects/purchases listed as Deleted with explanations listed in the following table.

CAPITAL PROJECTS ROLLED OVER FROM FY 2021-22
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Master Plans for Sewer, Water, and Storm Drain 150,000 150,000 Update City Standards (LEAP Grant) 65,000 65,000
Residential Streetlight Study 50,000 50,000
Police Office Remodel (Phase 3) 75,000 75,000
Roy's Park Improvement 196,500 196,500
Skid Steer Loader (Bobcat) 115,000 115,000
Downtown Streetlight Upgrade 40,188 40,188
TOTAL 691,688 - - - - 691,688

To better explain the deletions, finance staff evaluated each and confirmed with the departments the rationale for the changes. A summary of these reasons is listed below:

The next step of the Capital Budgeting process begins with the submission of requests from the separate departments within the City for Fiscal Year 2022-23 projects and projects estimated for the future. These requests are then reviewed and edited as needed and ultimately prioritized by the City Manager to align with the overall strategy of the City.

PROJECTS REMOVED FROM THE CAPITAL PLAN BUDGET STATUS
MUNIS System Upgrades (shared with enterprise) 44,380 COMPLETED North Farmersville Blvd Widening 10,300,000 COMPLETED
Alley Improvement Design 250,000 COMPLETED
Transit Center Study 150,000 DELETED
Fire Engine 800,000 COMPLETED
Battalion Chief Vehicle 90,000 DELETED
Hand Held Radios (3) 15,000 COMPLETED
Radios for Command Vehicle 18,350 COMPLETED
Hand Held Radios (2) 17,000 DELETED
Park Irrigation Upgrade 10,000 COMPLETED
Well 7 Generator 128,000 COMPLETED
Liberty Park Trail Lighting 114,000 COMPLETED
Civic Center HVAC System 85,220 COMPLETED
Well 5 Upgrade and Generator 200,000 COMPLETED
Well 6 Upgrade and Generator 200,000 COMPLETED
WWTP Loader 90,000 COMPLETED
Museum & Event Center Exterior Painting 25,000 COMPLETED Tablet and Modem Update (Dispatch Hardware) 60,000 COMPLETED

EXPLANATION OF DELETED CIP ITEMS BUDGET STATUS REASON
Transit Center Study 150,000 DELETED NEED IS MET WITH NEW PROJECT Battalion Chief Vehicle 90,000 DELETED NO LONGER NEEDED Hand Held Radios (2) 17,000 DELETED EQUIPMENT ALREADY PURCHASED TOTAL 257,000

Administration & Finance Department
The list Administration and Finance Departments capital projects and purchases has been reduced to only one for the next five years. This five-year projection contained two projects for this department last year. The new projection for the next five-years is as listed in the following table:

There were no major changes from the prior year. The most critical of these projects, which will be complete in FY 2021-22, is the MUNIS system upgrade which will do several things:

The first planned upgrades are to convert the current utility billing module that the City uses to the newer, preferred module. The existing module is based upon very old technology and is become problematic because it does not have newer features expected by partners and customers alike. This will be coordinated with new partnership for online payments that will be much more robust and user friendly for both the customer and finance staff.

The second portion of the upgrade will also add the ability to keep documents paperless in the system to better facilitate transparency and audit efficiency. This will be a huge help to the workload of finance staff dealing with boxes of paperwork each year currently.

NEW ADDITIONS TO THE CAPITAL PLAN FOR FY 2023
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Highway 198 Gateway Improvements (CCLGP) 1,732,837 2,601,069 4,333,906 AHSC Phase I: Pedestrian and Bike Improvements 1,246,175 1,246,175 AHSC Phase II: Multi-Modal Hub 3,528,238 3,528,238
Pavement Management Program: Street Repairs Year 4 9,395 241,136 250,531 Urban Water Management Program 53,000 53,000
Fire Rescue Equipment 38,000 38,000
AEDs for Fire Apparatus 18,000 18,000
Modem & Tablet Update 25,000 25,000
Housing Element Update 100,000 15,000 115,000
TriMax 493 Field Mower 43,943 43,943
Booster Pump & Electrical Panel for Sports Park 200,000 200,000 Liberty Park Trail Improvements 141,000 141,000
Pocket Park Improvements 150,000 150,000
Liberty Park - Phase II 545,000 545,000
Roy's Park - Phase II 775,000 775,000
Roy's Park - Phase III 500,000 500,000
Veteran's Park Improvements 500,000 500,000
Soccer Field Improvements 8,500 8,500
Vacuum Truck 384,500 384,500
Bleachers for Sports Park 59,215 59,215
TOTAL 3,176,495 3,115,569 4,774,413 607,395 1,241,136 12,915,008

ADMINISTRATION & FINANCE CAPITAL PROJECTS
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Admin Vehicle (Air Quality Grant) 43,500 43,500
TOTAL - 43,500 - - - 43,500

Finally, these changes will also be upgraded with a new graphical user interface that is much more intuitive and should allow for more efficient processing and easier cross-training of staff.

The administration vehicle is intended only to be purchased with an available Air Quality Control Board grant, thus reducing the total cost to about $23,500 when that is available.

As time progresses, these projected costs or funding sources could change. For the full details on these projects and programs, see the attached schedule detailing the entire Capital Budget and Project. Ultimately, this request will be rolled up in the summary later in the report.

Engineering Department
The Engineering Department Capital Budget request has changed meaningfully for Fiscal Year 2022-23. Significant progress has been made in the last year on some projects while others have been delayed, and therefore rescheduled, for various reasons. As mentioned previously, there was, and continues to be, a project glut of deferred maintenance that must be done.

However, City staff and finances are only able to do so many at once and although there is a light at the end of the tunnel, the overwhelming number of projects continues to be a strain on City resources.

This projection anticipates 21 projects with a total cost of about $27 million. Compared with this same five-year projection last year, the Year 1 total has decreased dramatically from about $12 million down to almost $4 million. The completion of the widening and improvements to North Farmersville Blvd in FY 2021-22 accounts for most of this cost difference. However, now that it is complete, the next phase of projects will replace the expense and effort but in parks and new road work.

The Engineering Department Capital Budget request includes only a few projects that are already underway. This is telling again of the transition year that the City is in after the completion of such a large project (North Farmersville Blvd) and the need to reschedule projects due to capacity and cashflow issues. So, while there may not appear to be as many projects this year, there are an equal amount, just many more in the preliminary stages.

This update is indicative while the City is slowly nearing the end of the massive project glut of the last seven years it is now entering another wave of projects. Finance staff still considers this a backlog or glut of projects because their basis is primarily deferred maintenance and need to be addressed critically. They are priority projects all with timelines that are desired to be short but cannot all realistically be done quickly. The City must manage the cashflows and wisely plan the implementation rather than attempting too much at once.

As discussed previously, some of the new projects coming online are as follows:

Central Farmersville Blvd repairs are scheduled further out in the plan (FY 2024-25) to coordinate with the City’s other street projects. It is also currently unfunded, or underfunded, and work will need to be done to identify how it would be paid for appropriately.

The Birch water line relocation is an ill-located water line that needs to be addressed in the coming years.

A master plan for water, sewer, and storm drains is critically important to determining the status of the underground assets of the City and developing a plan to properly maintain them and avoid costly deferred maintenance or emergency repairs because of neglected infrastructure.

A water recharge basin may play an important part in the water strategy of the City in the future but its funding, location, and use are still to be determined.

ENGINEERING CAPITAL PROJECTS
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Central Farmersville Blvd Repairs 150,000 1,342,500 1,492,500 Birch Water Line Relocation 35,000 326,000 361,000
Master Plans for Sewer, Water, and Storm Drain 150,000 150,000 Water Recharge Basin 14,400 193,700 208,100
Update City Standards (LEAP Grant) 65,000 65,000
Water Storage Tank 18,000 1,240,000 1,258,000
New Water Well (ARP allocation) 90,000 1,410,000 1,500,000 City Hall Parking Lot (Phase 1) 191,000 191,000
City Hall Parking Lot (Phase 2) 17,500 171,100 188,600
Residential Streetlight Study 50,000 50,000
Pavement Management Program: Street Repairs Year 1 1,600,000 400,000 2,000,000 Pavement Management Program: Street Repairs Year 2 75,000 1,925,000 2,000,000 Pavement Management Program: Street Repairs Year 3 75,000 1,925,000 2,000,000 Alley Improvement Construction 875,000 875,000
Solar Plant located at new WWTP 150,000 4,850,000 5,000,000 ADA Sidewalk Improvements 25,000 225,000 250,000
Highway 198 Gateway Improvements (CCLGP) 1,732,837 2,601,069 4,333,906 AHSC Phase I: Pedestrian and Bike Improvements 1,246,175 1,246,175 AHSC Phase II: Multi-Modal Hub 3,528,238 3,528,238
Pavement Management Program: Street Repairs Year 4 9,395 241,136 250,531 Urban Water Management Program 53,000 53,000
TOTAL 3,862,837 10,693,969 7,633,213 4,569,895 241,136 27,001,050

The parking lot of City Hall is another example of deferred maintenance that has gone well beyond the traditional cost of routine maintenance and must be addressed.

A residential streetlight study is in the plan to address concerns raised by City Council and through a survey conducted by City staff.

An ADA sidewalk project has also been added to the Capital Improvement Plan to address ADA compliance issues with sidewalks not addressed through street improvements prescribed by the Pavement Management Program repairs.

The first year of implementing the pavement management plan will be important. This is the first time in several years that the City has had opportunity to focus on smaller collector road repairs as road repairs had been dominated by major road repairs with outside funding for major arterial roads.

The new grant awarded for beautification primarily out at the onramp area to Highway 198 will also make a large aesthetic impact for the City.

Most of these projects are all considered high priority as the maintenance of these roads and other facilities and the planning for expansion of access and transportation around the City is overdue because of years of unfunded deferred maintenance.

Fire Department
The Fire Department request contains six projects/equipment of which two are currently not funded. The Central Fire Station, and the SCBA Bottle Filling Station do not have funding sources identified yet but are programmed for FY 2024 and 2025 respectively so there is still time to locate funds for each.

Of the remaining projects, they are all expected to be paid for through cash on hand from either the General Fund Capital Fund, Development Impact Fees, or the American Rescue Plan Act (ARPA) allocation, as appropriate. General Fund capital costs are being supported by Measure Q currently.

Changes to this department requests from a year ago are a:

1. Update of the cost estimate for the Fire Station.

FIRE DEPARTMENT CAPITAL PROJECTS
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Central Fire Station 7,000,000 7,000,000
SCBA Bottle Filling Station 60,000 60,000
Fire Patrol Vehicle 225,000 225,000
Fire Rescue Equipment 38,000 38,000
AEDs for Fire Apparatus 18,000 18,000
Fire Modem & Tablet Update 25,000 25,000
TOTAL 81,000 7,000,000 60,000 225,000 - 7,366,000

2. The fire engine purchase was completed and through State Budget earmark avoided the debt issuance to pay for it!

3. SCBA filling station has been delayed a year for cashflow purposes.

4. All radios were purchased in FY 2021-22 even though planned out over two years.

5. The command vehicle purchase is anticipated to be completed by 6/30/22.

6. A battalion chief vehicle purchase has been removed from the plan.

7. The addition of Fire Rescue equipment to the plan to carry on the new engine.

8. AEDs for each apparatus is planned to update old equipment.

9. Modem and Tablet updates are schedule to coordinate with the dispatch updates from the County.

Because of the high dollar amount of the Central Fire Station creative solutions will likely need to be financed or secure funding outside of the City revenue streams. The Central Fire Station’s funding method is still unknown and is listed as a one-year expense but will likely be modified once this is closer to being built.

Planning Department
The Planning Department has indicated that there are several major documents/plans that are due for an update in the coming years. Due to the recent award of the SB 2 grant to the City the timelines of two projects were shifted dramatically and work has begun. As indicated in the table below, work began in Fiscal Year 2020-21 for both the Downtown Specific Plan and the Zoning Ordinance update because of the grant funding and continues to date.

Previously, both projects were slated to begin in Fiscal Year 2023-24. No changes were made to the General Plan update as it was schedule to start work in FY 2021-22 originally.

The addition of a Housing Element Update project is new this year and is still preliminary at this point. There may be opportunity to share cost with the project through multi-jurisdictional cooperation. The details are still being worked out with the City Manager’s office.

While grants are supporting some of this work it will also take funding from enterprise funds and the General Fund (backed up by Measure Q Tax revenues).

PLANNING DEPARTMENT CAPITAL PROJECTS
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Downtown Specific Plan 90,000 90,000
Zoning Ordinance Update 50,000 50,000
General Plan Update 63,000 126,000 63,000 252,000
Housing Element Update 100,000 15,000 115,000
TOTAL 303,000 141,000 63,000 - - 507,000

Police Department
The Police Department Capital Project list has been updated to the following five items:

Previously listed items on the Police department Capital budget that were completed in Fiscal Year 2021-22 tablet and modem update for the dispatch upgrades associated with the County.

All projects listed are funded through future financing, existing cash on hand, or grant funds.

The routine purchase of patrol vehicles is already an approved program that the Council adopted and implemented in 2016. The current strategy is to purchase three new vehicles every other year to smooth costs and keep an up-to-date fleet under warranty and performing well, thus reducing repair expenses (among other benefits). The purchase in FY 2020 is a three year pay off period, as is the one in FY 2022 so cost will continue to be budgeted for several years.

The only new addition to this list is the next iteration of vehicles purchases in FY 2026.

The Office remodel project was pushed off from FY 2021-22 to FY 2022-23 and should be the final stage. Since the original funding of DIF is depleted this is programmed for Measure Q tax revenue as the funding source.

Public Works Department
The Public Works Department has a request for 21 projects and purchases for a total of over $10 million. This is a increase from the prior year five-year projection of 18 projects and over $7 million. However, many of these projects are related to ongoing projects or initiatives already underway.

Of the 20 new projects/purchases added to the total five-year capital improvement plan this year, 11 of them are within the Public Works Department with a total projected expense of just over $3.3 million. The most impactful of these items is the grant awarded work to completed in Roy’s Park through several phases. Roy’s Park at this point is scheduled for nearly $1.5 million in improvements over the next several years.

POLICE DEPARTMENT CAPITAL PROJECTS
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Patrol Vehicle Replacement (FY20) 38,345 38,345
Patrol Vehicle Replacement (FY22) 56,900 56,900 56,900 170,700 Patrol Vehicle Replacement (FY24) 60,900 60,900 60,900 182,700 Police Office Remodel (Phase 3) 75,000 75,000
Patrol Vehicle Replacement (FY26) 64,600 64,600 129,200 TOTAL 170,245 117,800 117,800 125,500 64,600 595,945

The following table displays the full five-year projection for the Public Works Department but one of the most important factors in these projects is the funding status. Currently, some of the largest of the projects on the list remain unfunded (New Corporation Yard). The new corporation yard does not have any realistic prospects yet. The total amount unfunded is approximately $1 million.

Summary of the Complete FY 2022-23 Capital Improvement Plan & Budget The Capital Budget and five-year Capital Projection is an extensive list of projects and capital purchases that have been thoroughly reviewed and prioritized. They have been evaluated by the City Manager and connected to the strategic initiatives and plans of the City. In total, the Capital budget for Fiscal Year 2022-23 is $10,487,462. Including the estimates through Fiscal Year 2026-27, it is a total of $45,703,875 over the five years.

Many funding sources will be used and acquired in the process to complete these ambitious objectives across the many funds of the City. A breakdown by fund is summarized below:

PUBLIC WORKS DEPARTMENT CAPITAL PROJECTS
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Skate Park 7,500 7,500
CDBG 2018 Jennings Park 333,000 333,000 334,000 1,000,000 Sports Park Phase III - CNRA Prop 68 1,600,000 1,600,000 New Corporation Yard 1,001,000 1,001,000
Sports Park Rehabilitation Project 17,000 8,000 14,000 39,000 Roy's Park Improvement 196,500 196,500
Skid Steer Loader (Bobcat) 115,000 115,000
Digital Sign 45,000 45,000
Downtown Streetlight Upgrade 40,188 40,188
Freedom Field 2,839,034 2,839,034
TriMax 493 Field Mower 43,943 43,943
Booster Pump & Electrical Panel for Sports Park 200,000 200,000 Liberty Park Trail Improvements 141,000 141,000
Pocket Park Improvements 150,000 150,000
Liberty Park - Phase II 545,000 545,000
Roy's Park - Phase II 775,000 775,000
Roy's Park - Phase III 500,000 500,000
Veteran's Park Improvements 500,000 500,000
Soccer Field Improvements 8,500 8,500
Vacuum Truck 384,500 384,500
Bleachers for Sports Park 59,215 59,215
TOTAL 6,070,380 884,500 1,348,000 879,000 1,008,500 10,190,380

SUMMARY OF CAPITAL IMPROVEMENT PLAN
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Administration 43,500 43,500
Engineering 3,862,837 10,693,969 7,633,213 4,569,895 241,136 27,001,050 Fire 81,000 7,000,000 60,000 225,000 - 7,366,000
Planning 303,000 141,000 63,000 - - 507,000
Police 170,245 117,800 117,800 125,500 64,600 595,945
Public Works 6,070,380 884,500 1,348,000 879,000 1,008,500 10,190,380 TOTAL 10,487,462 18,880,769 9,222,013 5,799,395 1,314,236 45,703,875

While many of the items requested in the Capital Budget are significant, and some are small equipment purchases, the vast majority of the spending is concentrated in only 15 of 58 projects listed in the Capital Plan. Each of these major projects has an estimated total cost of at least $1,000,000. Each project will also then require a funding source outside of the City’s immediate resources such as a grant, street funding allocation, or some type of financing.

As mentioned earlier in previous sections of this report, there are several projects that remain unfunded at this time. While this could be as simple as grant funding that has been applied for but not yet awarded, it could also be necessary repairs that there is no level of current funding guaranteed at all.

To summarize, the total unfunded projects by year are listed below. City staff will diligently work to fund these projects and will update City Council with progress toward that end.

However, if funding cannot be acquired or not without significant burden or other cost, the projects may be delayed.

CAPITAL PROJECTS BY FUND
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
02 WATER UTILITY 182,333 82,000 365,000 1,255,000 - 1,884,333 03 WATER DEVELOPMENT - 97,650 276,950 53,000 - 427,600
04 SEWER UTILITY 716,833 4,897,000 21,000 15,000 - 5,649,833 05 SEWER DEVELOPMENT - 83,250 83,250 - - 166,500
12 FEDERAL AND STATE GRANTS 1,892,837 3,476,069 4,774,413 1,342,500 - 11,485,819 20 STP - - - 840,000 - 840,000
22 TDA 1,640,188 400,000 - 9,395 241,136 2,290,719
26 MEASURE R FUND - 75,000 1,925,000 - - 2,000,000
27 RMRA (SB1) FUND - - 75,000 1,085,000 - 1,160,000
31 PARK IMPROVEMENTS 4,010,534 7,500 - - - 4,018,034
40 CDBG PROGRAM INCOME - 333,000 333,000 334,000 - 1,000,000 60 AMERICAN RESCUE PLAN (ARPA) 946,000 1,410,000 - - - 2,356,000 71 FIRE DEVELOPER FEES - 7,000,000 60,000 - - 7,060,000 103 GENERAL FUND CAPITAL 1,098,737 1,422,300 654,300 580,100 1,609,600 5,365,037 TOTAL 10,487,463 19,283,769 8,567,913 5,513,995 1,850,736 45,703,875

LARGEST CAPITAL IMPROVEMENTS
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Central Farmersville Blvd Repairs 150,000 1,342,500 1,492,500 Water Storage Tank 18,000 1,240,000 1,258,000
New Water Well (ARP allocation) 90,000 1,410,000 1,500,000 Pavement Management Program: Street Repairs Year 1 1,600,000 400,000 2,000,000 Pavement Management Program: Street Repairs Year 2 75,000 1,925,000 2,000,000 Pavement Management Program: Street Repairs Year 3 75,000 1,925,000 2,000,000 Solar Plant located at new WWTP 150,000 4,850,000 5,000,000 Highway 198 Gateway Improvements (CCLGP) 1,732,837 2,601,069 4,333,906 AHSC Phase I: Pedestrian and Bike Improvements 1,246,175 1,246,175 AHSC Phase II: Multi-Modal Hub 3,528,238 3,528,238
Central Fire Station 7,000,000 7,000,000
CDBG 2018 Jennings Park 333,000 333,000 334,000 1,000,000 Sports Park Phase III - CNRA Prop 68 1,600,000 1,600,000 New Corporation Yard 500,500 500,500 1,001,000
Freedom Field 2,839,034 2,839,034
TOTAL 8,011,871 17,169,569 7,775,913 4,841,500 - 37,798,853

Ensuring that all projects are appropriately funded to allow for timely execution is a priority.

However, there are many factors that contribute to difficulty of making these estimates. Since transactions are constantly occurring, and revenues are not always exact, figuring out what the most accurate figures are can be challenging, much less what they will be in the future.

Continual strategic planning that looks at both short and long-term goals to combat constraints and other challenges is currently underway and will need to become an ongoing commitment to keep this Capital Budget relevant and effective from year to year. This will direct prudent future action to allow the City to function within reasonable means for the long-term benefit of its residents.

Part of this delicate balance of funding is with the new, yet not entirely stable Measure Q funding that the City has through the Cannabis Business Tax. This revenue source props up the General Fund projects that could never happen otherwise. This funding source has brought in less money each quarter for three quarters in a row as of the writing of this report. The future is precarious with these funds but the City is dependent upon them to fund its major capital initiatives.

For review, the entire Capital Budget and Five-Year Projection is attached to this report but the summarized Capital Budget is listed in the table on the following page.

UNFUNDED CAPITAL PROJECTS
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Central Farmersville Blvd Repairs 150,000 1,342,500 1,492,500 Water Storage Tank 18,000 1,240,000 1,258,000
Alley Improvement Construction 875,000 875,000
Solar Plant at WWTP 150,000 4,850,000 5,000,000
Central Fire Station 7,000,000 7,000,000
SCBA Bottle Filling Station 60,000 60,000
Fire Patrol Vehicle 225,000 225,000
New Corporation Yard for Public Works 500,500 500,500 1,001,000 TOTAL 150,000 13,225,500 728,500 2,807,500 - 16,911,500 MEASURE Q CAPITAL COSTS FOR FY 2022-23 AMOUNT
Residential Streetlight Study $ 50,000
ADA Sidewalk Improvements $ 25,000
Sports Park Rehabilitation Project $ 17,000
Skid Steer Loader (Bobcat) $ 38,334
Sports Park Phase IV - City Match $ 625,000
TriMax 493 Field Mower $ 43,943
Bleachers for Sports Park $ 59,215
Downtown Specific Plan (SB2 Grant) $ 15,000
General Plan Update $ 21,000
Housing Element Update $ 34,000
Patrol Vehicle Replacement (FY20) $ 38,345
Patrol Vehicle Replacement (FY22) $ 56,900
Police Office Remodel (Phase 3) $ 75,000
TOTAL 1,098,737

TOTAL CAPITAL BUDGET AND FIVE YEAR PROJECTION
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Admin Vehicle (Air Quality Grant) 43,500 43,500
Central Farmersville Blvd Repairs 150,000 1,342,500 1,492,500 Birch Water Line Relocation 35,000 326,000 361,000
Master Plans for Sewer, Water, and Storm Drain 150,000 150,000 Water Recharge Basin 14,400 193,700 208,100
Update City Standards (LEAP Grant) 65,000 65,000
Water Storage Tank 18,000 1,240,000 1,258,000
New Water Well (ARP allocation) 90,000 1,410,000 1,500,000 City Hall Parking Lot (Phase 1) 191,000 191,000
City Hall Parking Lot (Phase 2) 17,500 171,100 188,600
Residential Streetlight Study 50,000 50,000
Pavement Management Program: Street Repairs Year 1 1,600,000 400,000 2,000,000 Pavement Management Program: Street Repairs Year 2 75,000 1,925,000 2,000,000 Pavement Management Program: Street Repairs Year 3 75,000 1,925,000 2,000,000 Alley Improvement Construction 875,000 875,000
Solar Plant located at new WWTP 150,000 4,850,000 5,000,000 ADA Sidewalk Improvements 25,000 225,000 250,000
Highway 198 Gateway Improvements (CCLGP) 1,732,837 2,601,069 4,333,906 AHSC Phase I: Pedestrian and Bike Improvements 1,246,175 1,246,175 AHSC Phase II: Multi-Modal Hub 3,528,238 3,528,238
Pavement Management Program: Street Repairs Year 4 9,395 241,136 250,531 Urban Water Management Program 53,000 53,000
Central Fire Station 7,000,000 7,000,000
SCBA Bottle Filling Station 60,000 60,000
Fire Patrol Vehicle 225,000 225,000
Fire Rescue Equipment 38,000 38,000
AEDs for Fire Apparatus 18,000 18,000
Fire Modem & Tablet Update 25,000 25,000
Downtown Specific Plan 90,000 90,000
Zoning Ordinance Update 50,000 50,000
General Plan Update 63,000 126,000 63,000 252,000
Housing Element Update 100,000 15,000 115,000
Patrol Vehicle Replacement (FY20) 38,345 38,345
Patrol Vehicle Replacement (FY22) 56,900 56,900 56,900 170,700 Patrol Vehicle Replacement (FY24) 60,900 60,900 60,900 182,700 Police Office Remodel (Phase 3) 75,000 75,000
Patrol Vehicle Replacement (FY26) 64,600 64,600 129,200 Skate Park 7,500 7,500
CDBG 2018 Jennings Park 333,000 333,000 334,000 1,000,000 Sports Park Phase III - CNRA Prop 68 1,600,000 1,600,000 New Corporation Yard 500,500 500,500 1,001,000
Sports Park Rehabilitation Project 17,000 8,000 14,000 39,000 Roy's Park Improvement 196,500 196,500
Skid Steer Loader (Bobcat) 115,000 115,000
Digital Sign 45,000 45,000
Downtown Streetlight Upgrade 40,188 40,188
Freedom Field 2,839,034 2,839,034
TriMax 493 Field Mower 43,943 43,943
Booster Pump & Electrical Panel for Sports Park 200,000 200,000 Liberty Park Trail Improvements 141,000 141,000
Pocket Park Improvements 150,000 150,000
Liberty Park - Phase II 545,000 545,000
Roy's Park - Phase II 775,000 775,000
Roy's Park - Phase III 500,000 500,000
Veteran's Park Improvements 500,000 500,000
Soccer Field Improvements 8,500 8,500
Vacuum Truck 384,500 384,500
Bleachers for Sports Park 59,215 59,215
TOTAL 10,487,462 19,283,769 8,567,913 5,513,995 1,850,736 45,703,875

CITY OF FARMERSVILLE
PROPOSED FIVE YEAR CAPITAL IMPROVEMENT PLAN:

FISCAL YEAR 2022-2023 THROUGH FISCAL YEAR 2026-2027
_____________________________________________________

SUMMARY OF CAPITAL IMPROVEMENT PLAN
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Administration 43,500 43,500
Engineering 3,862,837 10,693,969 7,633,213 4,569,895 241,136 27,001,050 Fire 81,000 7,000,000 60,000 225,000 - 7,366,000
Planning 303,000 141,000 63,000 - - 507,000
Police 170,245 117,800 117,800 125,500 64,600 595,945
Public Works 6,070,380 884,500 1,348,000 879,000 1,008,500 10,190,380 TOTAL 10,487,462 18,880,769 9,222,013 5,799,395 1,314,236 45,703,875

CAPITAL PROJECTS BY FUND
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
02 WATER UTILITY 182,333 82,000 365,000 1,255,000 - 1,884,333 03 WATER DEVELOPMENT - 97,650 276,950 53,000 - 427,600
04 SEWER UTILITY 716,833 4,897,000 21,000 15,000 - 5,649,833 05 SEWER DEVELOPMENT - 83,250 83,250 - - 166,500
12 FEDERAL AND STATE GRANTS 1,892,837 3,476,069 4,774,413 1,342,500 - 11,485,819 20 STP - - - 840,000 - 840,000
22 TDA 1,640,188 400,000 - 9,395 241,136 2,290,719
26 MEASURE R FUND - 75,000 1,925,000 - - 2,000,000
27 RMRA (SB1) FUND - - 75,000 1,085,000 - 1,160,000
31 PARK IMPROVEMENTS 4,010,534 7,500 - - - 4,018,034
40 CDBG PROGRAM INCOME - 333,000 333,000 334,000 - 1,000,000 60 AMERICAN RESCUE PLAN (ARPA) 946,000 1,410,000 - - - 2,356,000 71 FIRE DEVELOPER FEES - 7,000,000 60,000 - - 7,060,000 103 GENERAL FUND CAPITAL 1,098,737 1,422,300 654,300 580,100 1,609,600 5,365,037 TOTAL 10,487,463 19,283,769 8,567,913 5,513,995 1,850,736 45,703,875

CITY OF FARMERSVILLE
PROPOSED FIVE YEAR CAPITAL BUDGET AND PROGRAM:

FISCAL YEAR 2022-2023
______________________________________________________

ADMINISTRATION & FINANCE DEPARTMENTS

SUMMARY OF CAPITAL IMPROVEMENT PLAN
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Administration 43,500 43,500
Engineering 3,862,837 10,693,969 7,633,213 4,569,895 241,136 27,001,050 Fire 81,000 7,000,000 60,000 225,000 - 7,366,000
Planning 303,000 141,000 63,000 - - 507,000
Police 170,245 117,800 117,800 125,500 64,600 595,945
Public Works 6,070,380 884,500 1,348,000 879,000 1,008,500 10,190,380 TOTAL 10,487,462 18,880,769 9,222,013 5,799,395 1,314,236 45,703,875

ADMINISTRATION & FINANCE CAPITAL PROJECTS
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Admin Vehicle (Air Quality Grant) 43,500 43,500
TOTAL - 43,500 - - - 43,500

Project No.

Department:

Criteria:

Title:

Project Description

1. Describe Project / Equipment. 2. List potential Funding Sources. 3. Describe Project Items 4. Detail Operations and Maintenance costs:
2022-23 2023-24 2024-25 2025-26 2026-27 Total
Project Items
Design/Eng. -
Acquisitions -
Permits -
Administration -
Construction -
Inspection -
Contingency -
Equip / Vehicle 43,000.00 43,000.00
Other (specify) -
Total - - - 43,000.00 - 43,000.00
Operations & Maint
FTE Costs -
Operations -
Maintenance 500.00 500.00 1,000.00
Total - - - 500.00 500.00 1,000.00
2022-23 2023-24 2024-25 2025-26 2026-27 Total
Funding Sources
DIF -

SLESF -
Measure R -

LTF/ TDA -
RMRA (SB1) -
Gas Tax -
Maint Districts -
Sewer Utility -
Water Utility -
General Fund 23,000.00 500.00 23,500.00
Other (specify) 20,000.00 20,000.00
Total Funding Sources - - - 43,000.00 500.00 43,500.00
Total Funding Sources - - - 43,000.00 500.00 43,500.00
Total Project Cost - - - 43,500.00 500.00 44,000.00
Total Unfunded - - - 500.00 - 500.00
Administration Vehicle
Fiscal Year
Fiscal Year
ADM2020-03 Capital Improvement Plan
Administration Project Request
8 Fiscal Year 2020 CIP

REVISED

1. Purchase of New Admin Vehicle to replace an aging vehicle. The 2012 Prius used for admin purposes will be 14 years old in 2026 and although it will likely have light use and lower miles compared to normal use it is likely to be time to replace it as older vehicles become more difficult and expensive to maintain.

2. In the past there has been numerous opportunities to get a grant for $20,000 toward the purchase of a hybrid or electric vehicle through the Air Resources Control Board. Although the City does not know if these grants will be available in the future, the City does plan to take advantage of it if they are.

3. The admin vehicle will be of similar make and model to the existing admin vehicle but will depend upon the availability and other market conditions in the auto industry at the time of purchase.

4. Maintenance and Operational costs are expected to be low and consist of mainly fuel costs and some minor maintenance.

The purchase will likely include a maintenance package and/or warranty which will allow for minimal expense each year. 5/20/2022

CITY OF FARMERSVILLE
PROPOSED FIVE YEAR CAPITAL BUDGET AND PROGRAM:

FISCAL YEAR 2022-2023
______________________________________________________

ENGINEERING DEPARTMENT

SUMMARY OF CAPITAL IMPROVEMENT PLAN
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Administration 43,500 43,500
Engineering 3,862,837 10,693,969 7,633,213 4,569,895 241,136 27,001,050 Fire 81,000 7,000,000 60,000 225,000 - 7,366,000
Planning 303,000 141,000 63,000 - - 507,000
Police 170,245 117,800 117,800 125,500 64,600 595,945
Public Works 6,070,380 884,500 1,348,000 879,000 1,008,500 10,190,380 TOTAL 10,487,462 18,880,769 9,222,013 5,799,395 1,314,236 45,703,875

ENGINEERING CAPITAL PROJECTS
YEAR 1
2022-23
YEAR 2
2023-24
YEAR 3
2024-25
YEAR 4
2025-26
YEAR 5
2026-27 TOTAL
Central Farmersville Blvd Repairs 150,000 1,342,500 1,492,500 Birch Water Line Relocation 35,000 326,000 361,000
Master Plans for Sewer, Water, and Storm Drain 150,000 150,000 Water Recharge Basin 14,400 193,700 208,100
Update City Standards (LEAP Grant) 65,000 65,000
Water Storage Tank 18,000 1,240,000 1,258,000
New Water Well (ARP allocation) 90,000 1,410,000 1,500,000 City Hall Parking Lot (Phase 1) 191,000 191,000
City Hall Parking Lot (Phase 2) 17,500 171,100 188,600
Residential Streetlight Study 50,000 50,000
Pavement Management Program: Street Repairs Year 1 1,600,000 400,000 2,000,000 Pavement Management Program: Street Repairs Year 2 75,000 1,925,000 2,000,000 Pavement Management Program: Street Repairs Year 3 75,000 1,925,000 2,000,000 Alley Improvement Construction 875,000 875,000
Solar Plant located at new WWTP 150,000 4,850,000 5,000,000 ADA Sidewalk Improvements 25,000 225,000 250,000
Highway 198 Gateway Improvements (CCLGP) 1,732,837 2,601,069 4,333,906 AHSC Phase I: Pedestrian and Bike Improvements 1,246,175 1,246,175 AHSC Phase II: Multi-Modal Hub 3,528,238 3,528,238
Pavement Management Program: Street Repairs Year 4 9,395 241,136 250,531 Urban Water Management Program 53,000 53,000
TOTAL 3,862,837 10,693,969 7,633,213 4,569,895 241,136 27,001,050