Farmersville City Council
June 12, 2023

PROPOSED

BUDGET FOR

FISCAL YEAR
2 0 2 3 - 2 0 2 4

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Proposed Budget for Fiscal Year 2023-2024

City of Farmersville
City Council
Tina Hernandez
Mayor
Danny Valdovinos
Mayor Pro Tem
Greg Gomez
Councilmember
Paul Boyer
Councilmember
Armando Hinojosa
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
James Thomas
Battalion Chief
Steve Huntley
Director of
Finance and
Administration
Rochelle Giovani
City Clerk
Jay Brock
Chief of Police
Michael Schulte
City Attorney
Table of Contents
Budget Overview
Budget Message ............................................................................................................................................... 1 City Overview and Mission
Mission Statement & Goals ............................................................................................................................. 25 Community .................................................................................................................................................... 31 Financial Structure, Policy, and Process
Overview of Funds ......................................................................................................................................... 37 Changes to Funds .......................................................................................................................................... 51 Financial Policies ............................................................................................................................................ 53 Basis of Accounting and Budget ...................................................................................................................... 57 Prop 4 Gann Appropriation Limit ..................................................................................................................... 59 Summary of Financial Statements ................................................................................................................... 69 Summary of Budget Process ........................................................................................................................... 73 Measure Q: Cannabis Business Tax ................................................................................................................. 79 Budget Summaries
Budget Summaries ......................................................................................................................................... 87 Summary of Fund Balances ............................................................................................................................ 91 Proposed Fiscal Year 2023-2024 Budget by Fund ............................................................................................. 92 Summary of General Fund Expenditure by Department .................................................................................... 93 Estimated Ending General Fund Net Position .................................................................................................... 93 Summary of Revenues by Fund ...................................................................................................................... 94 Summary of Expenditures by Fund .................................................................................................................. 95 Summary of Expenditures by Department ........................................................................................................ 96 Summary of Expenditures by Department & Type .......................................................................................... 100 Summary of Budget Transfers ...................................................................................................................... 103 Summary of Restricted Funds ....................................................................................................................... 104 All Revenue and Expenditure Accounts .......................................................................................................... 105 Budget Charts
Budget Charts .............................................................................................................................................. 129 General Fund: Where the Money Comes From ............................................................................................... 135 General Fund: Where the Money is Spent ...................................................................................................... 136 Actual Revenue and Expenses with FY 2024 Projection ................................................................................... 137 General Fund Expense – Budget vs. Actual ..................................................................................................... 138 General Fund Revenue – Budget vs. Actual ..................................................................................................... 139 Historic Sales Tax Receipts & FY 2024 Budget ................................................................................................ 140 Capital Projects by Department ...................................................................................................................... 141 Capital Projects by Fund ................................................................................................................................ 142 Capital Projects by Year ................................................................................................................................. 143 Capital Projects – New vs. Existing ................................................................................................................. 144 Largest Capital Projects ................................................................................................................................. 145 Funding Status of Capital Projects .................................................................................................................. 146 Capital Budget for FY 2023-2024 ................................................................................................................... 147 Measure Q Budget by Type for FY 2023-2024 ................................................................................................. 148 Measure Q Budget by Department ................................................................................................................. 149 Capital and Debt
Summary of Debt ......................................................................................................................................... 151 Debt Service Schedules ................................................................................................................................ 154 Five Year Capital Improvement Plan and Capital Budget .................................................................................. 159 Proposed Five Year Capital Improvement Plan ............................................................................................... 176 Administration and Finance ........................................................................................................................... 177 Code Enforcement ....................................................................................................................................... 179 Engineering ................................................................................................................................................. 181 Fire ............................................................................................................................................................. 197 Planning ...................................................................................................................................................... 201 Police .......................................................................................................................................................... 205 Public Works ................................................................................................................................................ 211 Budget Overview by Department
City Department Overview ............................................................................................................................ 233 Jurisdiction Wide Organizational Chart ............................................................................................................ 236 Administration and Finance ........................................................................................................................... 237 Community Development ............................................................................................................................. 247 Fire & Code Enforcement .............................................................................................................................. 255 Police .......................................................................................................................................................... 263 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 ....................................................................................................... 297 Salary Schedule ........................................................................................................................................... 298 Resolutions
Budget Adoption Resolutions ........................................................................................................................ 301 Appendixes
Debt Management Policy .............................................................................................................................. 309 Investment Policy ........................................................................................................................................ 327 Minimum Fund Balance and Budgetary Uncertainty Fund Policy ...................................................................... 349 Procurement Policy ....................................................................................................................................... 353 Glossary ...................................................................................................................................................... 509

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Budget Message

Budget Message for Fiscal Year 2023-2024
June 12, 2023
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” 2023-24 Budget Introduction
It is an honor to present this balanced Fiscal Year (FY) 2023-24 Budget to the City Council and residents of Farmersville this year. 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 growth mindset. The long-term vision of Farmersville’s leaders will provide the opportunities needed for a strong foundation of fertile soil from which consistent growth can sprout and flourish for years to come.

The FY 2023-24 Budget takes into consideration the updated strategic goals and long-term vision of the Council and couples them with the operational requirements and new challenges that the municipal organizations face daily. The FY 2023-24 Budget balances the need for laying solid foundations for future growth while addressing the needs of today. The immediate future has some uncertain trends developing but while that could represent new challenges, new opportunities also grow from those situations, just the same.

Although the City has weathered the health crisis of the pandemic that started in early 2020, the underlying and subsequent ramifications of the pandemic are still being felt to this day in 2023. In fact, many factors are still coming to light that could challenge (or create opportunities) in the City of Farmersville for years to come. These factors will likely result in budget impacts, first, by new required efforts and increasing costs to continue to do the existing work, second, by creation of new costs associated with new mandates, and finally by demanding more, diversified revenue in an environment of uncertainty to pay for these costs.

The City will face these challenges head on with an updated Strategic Plan, Priorities, and Core Values that focus on economic and community development and clearing out deferred maintenance while maintaining service levels and valuing employee contributions and participation.

Policy, Economic, and Legislative Context for the Budget No budget is created in a vacuum. Each spending plan made by the City is a product of the environment in which it is developed. Therefore, we will explore the context for the Fiscal Year 2023-24 Budget first. Following that, a high-level view of the budget in total will explain how the context, strategic vision, and goals work together.

There are no short-cuts to budgeting in the real world. The budget is the approved spending plan of the City, and it is the intersection of policy and practice. It is also the height of collaboration both intra-departmentally and between staff and the City Council. The end goal is to meet the priorities set out by the Council, but also create a healthy environment for employees and residents alike.

There are certainly challenges ahead for Farmersville but there are also a potentially equal number of opportunities. This annual budget will be one step in the right direction of balancing those forces. Each step, one year at a time, will add up to a cumulative journey for the City – and it is that long-term perspective that keeps the City governed responsibly.

Increasing Requirements and Costs to Continue “Doing-Business-As-Usual” The cost of “Doing-Business-As-Usual" has certainly increased in the last few years. As reiterated through the budget process and budget presentations this year during Council Meetings, the City, unlike private business, cannot pivot on its product or service offerings or reposition itself in challenging times. It also cannot take direct measures to increase revenue and cashflows to meet new costs. However, despite these limitations, services must be delivered – Police must patrol, Fire must respond, and Public Works must maintain. The four factors including high inflationary prices, high liability costs, increasing labor costs, and increasing complexity will be the major burdens on the necessary tasks of continuing business as usual into the future.

High Inflation and High Prices
First, like the prior year, the City of Farmersville must still deal with elevated inflation rates (and prices) and the associated looming economic recession that has remained predicted for over a year now. Lingering supply chain issues (whether real or just implied through price elevation)

are expected to challenge the ongoing City operations and residents alike well into the next year.

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 4.4% increase year-over-year (compared to 6.3% at this time last year). The average is considered near 2%. The drop in the rate of year-over-year price increases is an indication that inflation has leveled off and may be dropping.

As a result, and as measured by the University of Michigan Consumer Sentiment index, consumer inflation expectations are 4.2% for the coming year, down from 4.6% last month, and the 5-year expectations is a 3.1% inflation figure. This means that consumers see that the environment for prices is improving but not yet to target levels – a move in the right direction.

Durable goods orders increased 1.1% last month, beating survey expectations, and are now up for two consecutive months. Simultaneously, new home sales rose to 683,000 annualized rate compared to a rate of 591,000 at this time last year. These are indicators that expectations are for prices to continue to moderate, but there is still economic growth happening. We can see the impacts of this by increased interest in residential development in the City of Farmersville recently.

As expected, the Federal Open
Market Committee (FOMC), which is
tasked with combating inflation and
creating jobs, tightened monetary
policy at historic levels over the last
year which resulted in
unprecedented market volatility.

However, the economy has proved
resilient thus far. Forecasts are still
positive but pointing to a below
average trend of growth over the
rest of 2023. The tightening policy
has clearly had an impact on
slowing the economy though.

While higher rates make lending more difficult and purchasing other goods and services on credit difficult, the City has taken advantage of this and increased its return on investment of idle cash to attempt to keep up with inflationary factors. Safe, liquid investments are now yielding over 5%, a helpful offset to higher prices.

In summary, inflation and prices are moderating, and yet, growth has persisted so far which is a positive indicator that, perhaps while there may be slower growth in the future, it will still be growth. This does not rule out a recession, and any impacts that may have on the City, but it does look like there is going to be more opportunity than challenge in this regard for the City.

High Liability Costs
Next, 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 53 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 the 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, and floods), 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 total
insurance premiums have
increased in prior years by

26.92% and 25.50% for
Fiscal Year 2021-22 and
2022-23 respectively. The
expectation is for premiums
to increase by 20.52% again in Fiscal Year 2023-24.

While these seem like large increases, they are still very competitive compared to the market 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 or similar type of government.

It’s not clear yet when this market will start to calm down from the recent impacts of the hard market, but costs have more than doubled in three years, and this is not a sustainable trend.

To be fair, not all these cost increases are due to just the hard market.

In addition to the hard market cost recovery efforts, there is also a trend referred to nuclear verdicts, referring to extreme jury awards (over $10 million), that is now commonplace among risk management for Cities such as Farmersville and the risk pools like the CSJVRMA. These outsized legal fines have increased dramatically in size and velocity. From 2015 to 2019, the average verdict in the National Law Journal’s Top 100 Verdicts more than tripled from $64 million to $214 million. These jaw dropping verdicts are creating challenges for the insurance industry and commerce alike, making it difficult to underwrite potential legal risks, increasing premiums and threatening to put liability insurance out of reach for businesses and governments.

Unfortunately, this means that price for being in the industry of high-risk activities, such as police work (civil rights violations), driving large vehicles (catastrophic injuries), working with children (sexual assault and molestation), and managing infrastructure (inverse condemnation) – which are all essential government risk areas – have now become far too expensive to operate the same way we always have. While these traumatic levels of losses are shared in our risk pool, they are still extremely damaging and are far outside actuarial predictions. However, the excessive premiums still must be paid, meanwhile the coverage limits continue to decline.

Therefore, budgets for operations are now eaten up by the premiums of the very insurance necessary to cover those same operations.

As a result, Farmersville must commit to rethinking which activities it should be participating in, how it can contractually transfer risk to others, make sure that staff are well trained, and ensure that deferred maintenance of infrastructure is caught up and well documented. The priority of the City is to minimize risk by always evaluating potential and existing programs and activities liability exposure.

Increasing Labor Costs
Third, the increasing cost of labor through salary increases, health insurance premiums, and pension obligations will continue to strain the budget for existing City operations. It is no secret, that the staff of a City are extremely valuable and should be paid competitive wages that are in line with the market rates. However, the market rates will likely be difficult to keep up with because of the high inflationary environment caused by the unprecedented fiscal stimulus after the pandemic shutdown.

Inflationary rates rising do not necessarily correlate to equal amounts of revenue growth for the City and it is therefore expected that, small cities especially, will struggle to keep up with wage growth in the future. The City recently negotiated the largest cost of living adjustment (COLA) commitment with bargaining units in recent history, if not all of it’s history – a 5.5% increase.

In addition to the
challenges with
salary increases,
health insurance
premium increases
continue to fuel
the aftermath of
the pandemic. The
City had been able
to keep premium
rates level for
many years due to successfully navigating away from an unsustainable benefit package and toward one with some employee “skin in the game”. However, pandemic changes have thrown all of this off. This translated from an average total cost change from year to year of just above 0% to a 13% increase overnight.

However, this is also a complex balance to keep given that health costs in general have also increased. According to the Peter G. Peterson Foundation, healthcare costs in the United States has increased dramatically in the last several decades and now has one of the highest costs in the world spending $4.3 trillion in just 2021 alone ($12,900 per capita).

This level of spending continues
to push the City to increase the
total cost of normal operations
but with the same level of
staffing. Employees have
exposure to these costs, but the
City is taking most cost increases.

The City will need to
continually look for new ways
to provide competitive
benefits and keep costs low.

This has become increasingly
more difficult in recent years
with insurance providers
preemptively locking in new

costs through expanded requirements due to pandemic related legislation.

The final portion of the increasing labor costs calculation is that of the pension offered through the City. Farmersville 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. This evaluation was revisited in 2023 to make sure that the City was still on a good path forward.

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 helps to reduce the UAL debt burden.

As the State attempts to find ways to pay for the pension debt crisis that started in the early 2000s the answer has been to shift costs to employers (the City). 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, and it is now to 6.8%. These were accompanied by 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:
2021
2022

The ‘Pension Buck’ graphic clearly illustrates that only 56% of pension costs are currently paid by investment earnings (this had been around 80% many years ago) with most of that cost shifting to employers. The investment policies of the CalPERS Board continue to act as an additional tax on Farmersville residents. We know that because investment returns suffered in 2022, and are estimated to do so for 2023, this cost shift to employers is likely to continue exacerbating this issue.

This cost for pension benefits in the City budget crowds 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. The total payments required will more than double from the current year rate in about 5 years. While there are some alternatives to combat this, most of them require additional cash and/or taking on additional investment risk in the hopes of earning more funds to pay down this debt.

The chart below demonstrates these projected increases for just the UAL portion of the pension cost:

Overall, if trends continue where salary increases grow at rates above revenue growth rates, health insurance premiums increase over 10% each year, and pension costs double in the next 5 years it will be difficult to pay for the cost of doing business as usual. The City will continue to look for ways to proactively offer competitive benefits at reduced cost to try to stave off these cost increase trends now appearing.

Unfunded Increases in Complexity
The fourth and final challenge related to increasing costs to do business as usual is the increasing complexity of operations by way of State mandates (funded or otherwise). This expresses itself in a few different ways across all departments within the City.

As in past years, the relentless flood of laws coming down from the State of California continues to impact on the City. The last several years have seen over 2,000 bills introduced collectively by both the Senate and Assembly with nearly half signed into law by the Governor. Each year, City staff must realign their procedures and policies whether 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.

Some of the most obvious impacts are in Code Enforcement and Public Works with new mandates related to drought and water sustainability, building codes, and recycling and composting. Fats, Oils, and Greases program will need to come completely online due to the operation of the new, more complex wastewater treatment plant.

Other complexity impacts first responders and law enforcement with new laws dictating new reporting requirements, processes, and software for Police and ever-increasing standards of operation in the Fire service.

Even finance and administration are not free of the challenges with ever increasing complexity in financial reporting and accounting standards and new administrative law burdens for business licensing and credit card payment compliance.

Human resources will be challenged by new laws that will dramatically increase minimum wages for certain sectors (i.e., Healthcare workers from $15.00 to $25.00) making competition for new employees very competitive and restrictive.

Cyber security is another complexity that is necessary given the internet and digital footprint of the City. No matter the size of the government it is a target, and the standards must be met to always ensure compliance and safety of resident and employee information.

No matter the size of government, the mounting and increasing required complexities of operating in the modern world with everchanging legal mandates will continue to be a strain on effective operations of the City. While many of these costs seem “invisible” because they don’t materialize in traditional costs like new staff or equipment, they silently add up and take away from serving public needs.

Requirements and Costs to Accomplish New Activities
In addition to the cost of “Doing-Business-As-Usual" there are costs to taking on new activities and programs too. These could commonly be combined into a few categories of Costs of New Capital and Commitments, Costs of New Initiatives, and Costs of New Challenges.

New Capital and Commitments
New Capital is important to the mission and goals of the City and there is substantial cost involved. Fortunately, the City has been able to use grants, loans, and loan forgiveness very successfully for many of these new projects and equipment. However, the hidden costs associated with these new assets are the maintenance and operations of these new features.

For example, the expansion of parkland in the Sports Park will have several positive impacts for residents over the years. These park additions are paid for with “free” grants, but the hidden cost is in the maintenance and operations of the parkland afterward. It is not reasonable to expect to double the amount of acreage without expecting that the maintenance costs related to that parkland would also double. More staff are needed to mow, blow, weed, clean, and repair these assets. A new system to manage the reservation of features in the park for league play will need to be managed and paid for through the administration department and staff.

Utility costs will increase with more lighting, water, and sewer usage.

Additionally, the cost is only exacerbated if there is continued vandalism in the park. This would require additional maintenance and perhaps police cameras to monitor the area. The camera footage is now subject to recordkeeping and compliance and needs to be maintained through a software license with an annual subscription fee. Police management of the system will be necessary, which will pull them away from other tasks. The ongoing expenses will lead to contract management and regular accounts payable requests to pay the bills.

The point is that “free money” to create new assets is not free at all but can create a string of expenses that must be accounted for and paid. In this example, expanded parks are a great asset to the City, it is also a liability in that it incurs costs annually through several departments.

Careful budgetary considerations need to be made when adding new projects and purchases to the capital improvement plan of any kind. The true cost of the project is the ongoing operational cost after the ribbon cutting. While the City has an aggressive capital plan to add many amenities to the City there should be careful planning for the tax dollars that will be spent afterward to maintain them. Operations and Maintenance costs will pull those tax dollars away from the City’s ability to expand into new initiatives and programs.

New Initiatives
New Initiatives are also important to the City because meeting the needs of residents is an important part of City government. Recent examples of expanded initiatives of the City are Youth Services and Senior Services through partnerships with non-profits. While these services started as a grant funded project, they can only be sustain through partial funding through City tax money that would otherwise be spent on other essential services.

While grants are a great way to expand services if they transition to General Fund tax dollars being spent, it becomes an expectation that is difficult to unwind and unpopular to shrink or eliminate in tight times. Highly volatile revenue sources (like what Farmersville relies upon) put new programs at risk if not thoroughly assessed and planned for.

New Challenges
New Challenges are always popping up in local government. For example, even the offering of basic services like public transit can come into question. With the future of Tulare County Regional Transit Authority (TCRTA) funding in question, how will the City ensure that operations continue in the future? Further challenging questions in the near future could include: What will happen if there is more flooding in the area? Or will the area revert to drought instead? Will there be business growth or a recession? Is the right type of growth for the City residential, retail, or mixed? The City must be ready to respond to any and all of these types of challenging questions.

One such new challenge
is not actually new at all.

The coming “Hiring
Crisis” has been in the
works since the early
1970s and is now here.

It is predicted that there
will soon be at least two
job openings for every
working age person in
the United States.

Over time, the US fertility
rate has steadily declined
but dropped 35% since 1990 to present. There is no letup in this decline. Simultaneously, the nation’s population at age 65+ was only 1/8 of US population in 2007 and now jumped to 1/6 in 2020. They will soon vacate all their jobs, with enough replacements. Meanwhile, the immigration status of the United States has dramatically changed leaving a large gap in available workers to fill positions since the pandemic.

The “Silver Tsunami” created by the retirement of the Baby Boomers generation has now been added to by the job losses created in the pandemic and the birth and immigration rate drops.

In the last decade, population growth of people in their 60s grew by 9.5 million while population in their 20s grew by only 172,000 during
the same time.

While the private sector employment levels now
exceed pre-pandemic levels there are still over 400,000 State and local government jobs still vacant. For every ten government jobs posted from July 2021 through
August 2022, roughly four were filled – the worst rate
of the ten major economic sectors tracked by the
Bureau of Labor Statistics.

All this means that filling positions in the near future could become very difficult, even with competitive pay
packages. In the long run, creative alternatives will
need to be discovered if there is not a change in birth and immigration rates in this Country.

Many types of challenges come up every year as new issues and hidden costs and the City must be ready to respond. Response is determined by careful budgeting of expenses and revenues throughout the years to create a stable, responsibly sized City government that is a good fit for the community and the budgetary constraints of the tax base, with room to be flexible and responsive.

Revenue Needed to Pay for Existing and New Activities
So, there are many potential hurdles ahead involved in planning and maintaining City operations. There are some troubling trends in the works, but also the potential for opportunities, if they can be paid for. These issues must be carefully accounted for in the budget so that growth in these areas can remain stable and manageable.

It is also clear through the adoption of the newly updated strategic plan that the direction and vision of the City Council is to create economic growth in the City to provide opportunities for business, play, and sense of community. All these goals will take effort and resources to be met. Now that the effort has been examined, the resources must be considered as well.

Declining Revenue Trends
The defining revenue source of City operations is Sales Tax – it funds nearly half of all the operations of the City and is rivaled only by property tax (VLF). Between these two sources of revenue 62% of all General Fund revenue is accounted for.

However, the defining
revenue source of the
City’s capital
purchases and
projects is Measure Q.

Without it, there is no
Capital Improvement
Plan for General Fund
needs. All the
revenue in the
General Fund is used
to run the daily
operations of the City.

There is not enough
revenue to support operations and capital in the General Fund from Sales and Property taxes alone. This is why Measure Q revenue is so precious – before Measure Q, the capital improvements in the City were at a standstill, other than grant funded projects.

The Capital Budget of the City for Fiscal Year 2023-24 is $19,802,511 and while most of that is funded by grants and one-time restricted funds, the portion related to capital purchases tied to operations is primarily made up of Measure Q revenues.

However, the fact of the matter is that Measure Q revenues are declining consistently and should not be counted on for substantial contributions to the budget in future years. Therefore, the City will likely need to slow the pace of scheduling capital improvement projects as Measure Q revenue declines.

As the business cycle continues in the new cannabis industry in the State of California, dilution and consolidation will have dramatic impacts on the performance of all participants, some good and some bad. It is just not clear how the businesses in Farmersville will fair in this cycle.

Sales tax growth is also tied to the inauguration of cannabis industry in Farmersville. Not only do these businesses pay Measure Q taxes, but they also pay sales taxes that benefit the City’s operations.

Sales tax growth has been substantial in Farmersville since 2020 when the cannabis industry came to Farmersville. As indicated in the graph below, and highlighted in a red box, represents the near doubling of sales tax base rates since the cannabis industry started making payments.

Tax receipts increased from $736,970 to $1,350,000 from FY 2019-20 to FY 2022-23.

The dark blue and gray portions of each bar indicate the add-on district sales and use taxes that are specific to Farmersville (Measure U and Measure P). While the addition of Measure P revenue was at the same time as Measure Q was implemented, and it is a substantial amount, it too is fueled by these businesses.

In other words, as the future of cannabis industry sales tax performance goes, so too Farmersville tax revenues will follow that trend. Sales tax receipts lag a few months while they are processed by the State and then distributed to Farmersville. However, Measure Q does not lag, but only by 30 days at most. So, Measure Q revenue is an insight into what will happen to Sales Tax revenues, to some degree, in the near future.

These tax revenues are what have made hiring new positions in Police, Fire, Code Enforcement, Public Works, Administration and purchases of additional technology and professional services possible. However, they will be threatened by decreases in sales tax cashflow.

New Opportunities for Revenue
So, if it appears that future revenue sources may be in a decline, what can be done to substitute this potential issue? There are only a handful of ways to increase revenue for the City: Increase Taxes Rates, Increase the Type of Tax, and Grow the Tax Base.

As mentioned earlier, the City has already substantially increased the tax rate with the addition of Measure P, a ½ cent Sales Tax that is Citywide without any sunset clause. This provided much needed revenue to get the City back on track.

There have been efforts to increase the types of taxes recently too. A hotel tax measure was attempted twice in the last couple of years (assuming that industry would materialize soon) but

it was not passed by voters. Additionally, staff sought out options to establish a new revenue source through a Utility Users Tax, but the Council decided not to pursue this option.

Therefore, the last remaining option is to grow the tax base. This can be a very slow process that will take a lot of effort and time to develop. Most developments are years in the making before they begin construction, much less start paying taxes that the City will get. To jump start economic growth, the City may need to make financial investments to incentivize development.

It is, therefore, no mystery that the newly updated Strategic Plan of the City focuses on economic development so much. In fact, 5 of the 6 Tier 1 Priorities and Proposed Actions are about economic development! Focus in the next few years will then be to push for development progress not just in the Freeway and Downtown areas but Citywide. Addressing the needs from a planning, engineering, financial, and quality of life perspectives must all work together to ensure that these core funds are available to keep the City service levels appropriate.

However, getting revenue to just get more revenue is missing the mark. The council’s goals make it clear that the intent is to have a sense of place, a community that is distinctly Farmersville, that is tight knit because of the local development that is evenly prioritized across all categories as needed. Revenue must support specific and distinct needs of the community.

Highlights & Priorities for the Coming Year
As previously stated, we know that budgets are not created in a vacuum but in context of their environment. The environment for the Fiscal Year 2023-24 Budget will be a noteworthy one because of so many new challenges and potential opportunities. It is difficult to see which way it will go at this point. So, with this context in mind, and the revised strategic goals, the following budget highlights will cover what is new and different in this year of uncertainty.

Total Budget Highlights
The overall budget differs from the prior year in a few significant ways. Much like Fiscal Year 2021-22, the expenses projected with the capital budget (one-time expenses related to projects and equipment) are more than the operational budget (on-going expenses related to daily operations and personnel costs).

To keep operation costs in line and still offer the cost-of-living adjustments needed for the employees of the City a few things like professional expenses, contingencies, and debt prepayment were eliminated or reduced. This allows the increase in the operations portion of the total budget to reflect only a 3% increase over the prior year.

The capital portion of the total budget is nearly twice that of the prior year (an 89% increase) mainly because of three big projects all coming online this next year. Street Project #1 from the Pavement Management Program will start with a total expense of $2.7 million, the Solar Plant project is expected to also start with a total cost of $5 million, and the lion’s share of the Highway 198 Gateway Improvements Project will be underway for about $3.6 million. These three projects account for about 57% of the entire capital budget and 34% of the total budget itself.

Again, in parallel with the strategic focus of the Council’s goals each of these capital projects closely aligns with preparing the City for economic development, creating a common sense of community, and improving the quality of life of residents.

The General Fund Highlights
The General Fund is the main operating portion of the budget and is largely the same (only a 3% increase from the prior year to a total of $6,412,998) with a few notable differences. The Budget for the General Fund for Fiscal Year 2023-24 is in alignment with revenue expectations as we know them right now, and balanced.

Budget FY 2022-23 FY 2023-24 Difference Percent
Operation 12,958,637 13,312,549 353,912 3%
Capital 10,487,462 19,802,511 9,315,049 89%
Total 23,446,099 33,115,060 9,668,961 41%

Expectations should be for the City to operate more conservatively in the face of the uncertainty mentioned in the context above (rising costs, falling revenue, and major shifts in future expectations for risk and hiring, etc.). This does not mean that the City is in danger, but that it needs to move carefully and prudently based on the information that it does have right now.

The environment of turmoil permeates the Federal level all the way down to the small cities like Farmersville. This just means that a “wait and see” status is best until better information presents itself.

However, this does not mean that the City will just sit on its hands. Notable work is being done to move law enforcement into new technology territories, new vehicles are being purchased for first responders to implement the Fire Department Strategic Plan another step forward, more staff is being added to the Public Works department, and new ways of doing business are under way in the administration department with the outsourcing of business licenses, and updates to payment processes for utility billing, and bolstering cyber security.

Progress is still being made, but the last three years of increased expansion of staff levels and new expense commitments will likely need to take a pause. Until we can see what a more normalized revenue stream looks like going forward, expansion should not continue. As mentioned previously, the decline of Measure Q cashflow does have a real impact on the General Fund and its recent decline is meaningful.

Utility Fund Highlights
The Utility Funds, as reviewed earlier in the budget process, vary in financial standing and financial status. 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 (ended in Fiscal Year 2021-22), 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 and rates will prove important for planning ahead for managing deferred maintenance in the future and is currently underway.

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 City must repay the debt owed to the State and USDA. There were significant operation cost increases to stay compliant with the State standards 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. A rate increase evaluation is also underway for this fund.

Overall, the status of these operations could dramatically change given the results of the Water, Sewer, and Storm Drain Master Plan currently being worked on by Engineering staff. This will give a much better picture of what the true capital needs of these funds are in the future. It will determine the amount of cash needed on hand, what the user rates should be, and how debt will be handled in the future. There are many variables at play and so careful consideration of them all will be key.

The rate increases for the refuse service in Farmersville 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.

Capital Projects and Other Funds
The other funds operated and held by the City are dominated by the Capital Improvement Plan rather than operational expenses. Like prior years, work will continue on park improvements and road repairs and there are still significant grant projects in progress. This is taking the full attention of several grant managers and City staff. Many of these projects will wind down in the next couple of years. However, that does not mean that the workload will decrease, only change focus.

In a significant shift from prior years, the City will be taking on substantial projects with funds that it has in the bank that were direct allocations from the State in prior years. Most road projects in the last few years, for example, are a result of regional funding from TCAG or grants, or both. Now that just about all the major arterial roadways have been repaired and updated with those funds, what is left is the collector roadways that will require street funding already on hand with the City.

There are still unique projects that will take place though too. Work toward a connection between Citrus and Road 168 is in progress as is a replacement for Well #3. The City is engaged in dozens of projects for millions of dollars’ worth of improvements. City staff are making the most of all available funding sources to get these done. There are a variety of sources of payment for all the capital projects from many different funds as illustrated in the following table.

CAPITAL PROJECTS BY FUND
YEAR 1
2023-24
02 WATER UTILITY 311,655
03 WATER DEVELOPMENT -
04 SEWER UTILITY 5,661,155
05 SEWER DEVELOPMENT -
06 REFUSE UTILITY 300,000
12 FEDERAL AND STATE GRANTS 4,508,069
20 STP 845,349
22 TDA 2,840,188
26 MEASURE R FUND 944,651
27 RMRA (SB1) FUND -
31 PARK IMPROVEMENTS 980,500
39 CITY PROPERTIES -
40 CDBG PROGRAM INCOME 334,000
60 AMERICAN RESCUE PLAN (ARPA) 2,241,000
72 FIRE COST REPLACEMENT 392,000
103 GENERAL FUND CAPITAL 443,944
TOTAL 19,802,512

This shift in funding will bring about a new chapter in the City that will see cash on hand decrease significantly while assets increase.

The net position changes in future years will be different given that the funding for much of these projects will start to become internal.

There are pros and cons to this but sufficient to say, it is probably not good or bad, just different and something new to manage.

The Capital budget of course impacts
all of the departments of the City, at
least in a small way. Vehicle
purchases and necessary equipment
are of course part of the plan again
this year but also planning
documents, Government Facility
improvements, park improvements,
and work will finally begin on the new
Fire Station! It is exciting to see how
quickly the changes to this
department are taking shape.

Summary
Farmersville faces a potentially hectic year ahead that is admittedly filled with some potential hurdles as equally with potential opportunities for growth. There is no shortage of issues that range the full gambit from high inflationary prices to insurance markets, hiring crises, mandated complexities, and hidden costs. But remaining fixed on the values we hold dear and turning issues into opportunities will allow Farmersville to create a unique community that is fully sustaining to its residents and visitors.

By sticking with the plan and being directed by the updated Strategic goals of the City, Farmersville will endure and overcome challenges presented through increasing costs and other mandates and requirements to expand the possibilities of the City government services and residents alike.

This plan will take concerted effort on the part of the City’s staff and diligent commitment from the City Council to adhere to the strategic framework. This budget is reflective of the updated goals, priorities, and core values of the City Council. Staff will maintain our commitment to a

long-term perspective of unswerving leadership and professionalism to deliver the stability and consistency of essential services in the most efficient way possible.

An environment of teamwork is critical to fostering an environment of continuous improvement necessary to meet the growing complexities of government and life post-pandemic. We are confident and optimistic that as we follow these foundational guidelines, the long-term success of the City will sprout up for years to come. Farmersville’s strong roots will continue to grow many possibilities!
Sincerely,

Jennifer Gomez, MPA Steve Huntley, CPFO, IPMA-SCP
City Manager Director of Finance & Administration

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Mission Statement & Goals

Mission & Strategic Goals 2023-2025
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 Strategic 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.

Standard Operating Procedures
Guidelines Promoted Throughout the Normal Course of Business • Ensure future operations and maintenance are not negatively impacted from grant related projects.
• Work with Tulare County Association of Governments to identify funding for future transportation projects.
• Ascertain opportunities to use SB 1 funds for street maintenance projects. • Work with Self-Help Enterprises to provide affordable housing through programs and projects.
• Respond promptly to inquiries made by potential developers and retailers.

Priorities & Proposed Actions: Tier 1
Highway 198 Development
• Promote City improvements and businesses near Hwy 198 in marketing materials.
• Use privately owned digital billboards to advertise local businesses and community events.
• Review opportunities to add infrastructure in Highway Commercial Zone.
• Develop strategic zoning of residential and industrial to encourage commercial development.

General Plan – City Limits / Urban Boundaries
• Analyze zoning for potential modifications to Zoning Map inside current city limits.
• Determine future growth to accommodate development
and consider potential impact to traffic circulation.

Downtown Improvements
• Implement recommendations in Downtown Specific Plan.
• Improve communication between City and Downtown Businesses to address concerns. • Increase presence of public safety.

Opportunity for More Business / Growth
• Promote new residential developments to attract commercial development. • Provide business friendly services to approve permits. • Develop a robust website for Economic Development
Staff
• Acknowledge staff for excellent levels of service
through employee events and personal recognition.
• Continue efforts to communicate and collaborate more
with staff.
• Encourage training and leadership opportunities.
• Maintain the organization’s culture with fair and
consistent expectations.
• Anticipate future needs and utilize succession planning and promoting from within when possible.

Visalia Proximity
• Attract businesses to Farmersville to keep shopping local and minimize retail leakage. • Continue beautification efforts to develop a separate identity from Visalia, Exeter, and County.
• Protect the Sphere of Influence to maintain separation from other developments outside city limits.

Priorities & Proposed Actions: Tier 2
Affordable Housing
• Encourage development of single-family, multi-family, and mixed-use housing. • Approve requests for annexations to develop more housing. • Allow mixed use of residential and commercial along Farmersville Blvd. • Partner with developers looking to develop multi-family housing for low-income residents.

Tax Base
• Utilize retail consultants to market Farmersville and attract more commercial businesses. • Identify improvements needed that will appeal to commercial developers.

Transit System
• Expand services with Tulare County Regional Transit Agency.

Railroad
• Maintain long term planning to address future railroad crossings. • Maintain long term planning for future cross valley rail.

Quality of Water
• Maintain a safe and efficient water system.
• Address issues identified in Water Master Plan and State Mandates.

Grants
• Apply for grants that will work to meet the needs of the City without overextending current resources.

Community

Demographics
The City of Farmersville combines
a small-town environment with the
outdoor amenities offered by the
fertile farmlands. It has a strategic
location situated along Highway
198, providing easy access to
Visalia and Highway 99 to the
west, as well as 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 growth efforts. The city is ranked as the 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 datafrom Cityof Visalia, City of Tulare, City of Porterville, City of Dinuba,and Tulare County – source CDTFA FY 2022

Labor Force Comparison
Excludes datafrom Cityof Visalia, City of Tulare, City of Porterville, City of Dinuba,and Tulare County – source Employment Development Department - March 2023 Preliminary Statistics Unemployment Rate Comparison
Excludes datafrom Cityof Visalia, City of Tulare, City of Porterville, City of Dinuba,and Tulare County – source Employment Development Department - March 2023 Preliminary Statistics

Overview of Funds

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
104 CANNABIS
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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Changes to Funds

Changes to Funds
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.

New Funds
There are no planned changes to funds for Fiscal Year 2023-24 at this time. However, as the needs arise the City follows a practice of operating with efficiency in the use of funds. The minimal amount of funds will be used that still allow the City to demonstrate the legal separation of funds effectively.

Financial Policies

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 February 27, 2023 by Resolution 2023-010.

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.

Basis of Accounting and Budget

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.

Proposition 4 – Gann Appropriations Limit

Prop 4 Gann Appropriations Limit
California Proposition 4, commonly referred to as the Gann Limit, was a ballot initiative adopted in 1980. It was modified by Proposition 111, which was passed in 1990, to limit the amount of tax proceeds that 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 cities, counties, school districts, special districts, authorities, or other political subdivisions 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 the limitation of the state and each local government shall not exceed the appropriations limit of the government entity for the prior year, adjusted for the change in the cost of living and the change in population, unless otherwise provided in this article. (California Constitution, Article XIIIB, Section 1) The Appropriations Limit:
• It is the calculated dollar amount that restricts the ability to allocate tax proceeds. • The Appropriations Subject to Limitation must not exceed the Appropriations Limit. • The Appropriations Limit for any given year is the Appropriations Limit from the previous fiscal year, adjusted for inflation and population growth. • The Appropriations Limit for a specific year depends on the Appropriations Limit for the Base Year (first year of calculation), which is annually adjusted based on 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 (excluding subventions made pursuant to Section 6), except for tax refunds. (California Constitution, Article XIIIB, Section 8(B)) The "Appropriations Subject to Limitation" of an entity of local government refers to the specified revenue sources that are subject to the limit established in Article XIIIB. The categories and definitions of revenues included in an entity's "Appropriations Subject to Limitation" should remain consistent across all years, including the Base Year.

Proceeds of Taxes
Proceeds of taxes include:
• All taxes levied by or for a public agency.
• Any revenue generated 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 provided 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 local governments refer to money received from the state that has no restrictions on its use. Since the passage of Proposition 4 in 1979, discretionary funding from the state to local governments has significantly decreased.

The following are examples of funds that fall within this category:

Motor Vehicle License Fees (VLF) In Lieu funds that are not designated for specific use.

Homeowners Property Tax Relief.

State funds provided to local governments with restricted uses are to be included in the state's Appropriations Limit computations. State subventions provided to local governments without restrictions on use are excluded from the state's Appropriations Limit computations. The same proceeds of taxes cannot 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 considered a state subvention for the purposes of Article XIIIB because these funds are

restricted in their use. The State of California includes these funds in its own Appropriations Limit calculations, so they should not be included in the calculation worksheet of the local agency. State mandated reimbursements are specifically excluded from state subventions.

User Fees
Revenue received from regulatory licenses, user charges, and user fees is not considered as proceeds of taxes unless the amount exceeds the costs reasonably borne in providing the regulation, service, or product. If it is determined that the revenue from an aggregated group of regulatory licenses, user charges, or user fees exceeds the costs, then any excess amount is considered proceeds of taxes under Article XIIIB.

Examples of group fees and charges that can be compared with the costs of providing services for which they are charged include:
• Group planning and zoning fees and charges
• Group building inspection, fire safety inspection, public works inspection, and construction permit fees and charges.
• Group police department fees and charges
• Group parks and recreation fees and charges
Please note that the following items are not considered regulatory licenses, user fees, or charges for the purpose of this Article XIIIB requirement, and they are not considered 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 benefits conferred.

Exclusions
The following are excluded from the Appropriations Subject to Limitation:
• Certain types of debt service costs.
• Qualified Capital Outlay:
• Qualified Capital Outlay refers to an appropriation for a fixed asset (including land and construction) with a useful life of 10 years or more and a value equal to or exceeding one hundred thousand dollars ($100,000).
• The costs of complying with court orders and federal mandates that, without discretion, require additional expenditures for services or unavoidably increase the costs of providing existing services.
• 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 that enhance the value of or extend the life of an existing property, as long as the equipment, land, facility, and/or construction costs meet the dollar and life expectancy criteria (ten years and $100,000). For example, the addition of $100,000 in sprinkler improvements to enhance an existing park sprinkler system or the reconstruction of a deteriorated roadway.
• Lease of a qualified capital asset.

Special Determination for Exclusions
Items that are not considered Qualified Capital Outlay include:
• Collections of lower-priced assets that, when aggregated, total more than $100,000. • Regular maintenance of assets. Only the portion of the asset(s) purchased with tax proceeds should be counted. If an asset has multiple funding sources, it should be prorated to determine the amount exempt from the Appropriations Limitation.

Income from the rent or sale of a qualified capital asset may need to be considered as proceeds of taxes. If the asset was originally acquired using funds that would have exceeded the Appropriations Limit if not for the qualified capital outlay exclusion, any revenue generated from the asset under these circumstances should be treated as proceeds of taxes.

Reserve Funds
Whenever tax proceeds are appropriated into a reserve fund (such as 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 by 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 follows:

The dollar changes 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 is not required to 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 service 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 found in the budget under the Adopting Resolution section. The Appropriations 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 consistently lower than the appropriation limits. This necessitates the City balance its budget each year, ensuring that operational and capital programs are supported within the available tax revenue, effectively living within their means. Based on this historical pattern, it appears that future trends will continue in the same vein unless the City experiences a significant increase in tax revenue from sources not accounted for in the calculations made by the California Department of Finance. This could potentially occur if there is an influx of high-tax revenue generating businesses, such as distribution centers or big-box retailers.

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Summary of Financial Statements

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 6/30/2019 Report 6/30/2020 Report 6/30/2021 Report 6/30/2022 City Council
Expenses 11,113.00 7,962.00 4,452.00 23,167.00
11,113.00 7,962.00 4,452.00 23,167.00
Administration
Expenses 501,775.00 441,678.00 503,262.00 962,963.00
Charges for Services (97,777.00) (64,863.00) (98,482.00) (118,705.00) 403,998.00 376,815.00 404,780.00 844,258.00
City Properties
Expenses 70,782.00 60,866.00 53,737.00 57,309.00
70,782.00 60,866.00 53,737.00 57,309.00
Law Enforcement
Expenses 2,241,441.00 2,251,119.00 2,685,143.00 2,402,859.00 Charges for Services (169,661.00) (214,771.00) (145,341.00) (157,494.00) Operating Grants and Contributions (164,286.00) (172,795.00) (382,707.00) (250,280.00) Capital Grants and Contributions (5,896.00) (59,033.00) (4,206.00) (13,904.00) 1,901,598.00 1,804,520.00 2,152,889.00 1,981,181.00
Fire Services
Expenses 764,929.00 382,638.00 500,346.00 599,318.00
Charges for Services (154,138.00) (9,699.00) (159,311.00) (147,880.00) Operating Grants and Contributions (144,132.00) 0.00 0.00 (750,000.00) Capital Grants and Contributions (5,898.00) (4,640.00) (1,654.00) (18,974.00) 460,761.00 368,299.00 339,381.00 (317,536.00)
Animal Control
Expenses 76,283.00 75,800.00 74,534.00 67,705.00
Charges for Services (115.00) (2,790.00) (2,015.00) (1,635.00) 76,168.00 73,010.00 72,519.00 66,070.00
Building, Grounds & Parks
Expenses 363,081.00 359,395.00 663,270.00 1,140,800.00
Charges for Services (600.00) (472.00) (99.00) (1,930.00) Capital Grants & Contributions (200,232.00) (27,578.00) (240,925.00) (451,931.00) 162,249.00 331,345.00 422,246.00 686,939.00
Street Construction & Maintenance
Expenses 894,683.00 824,833.00 3,557,677.00 795,697.00
Charges for Services (61,553.00) (62,830.00) (63,349.00) (70,307.00) Operating Grants & Contributions (432,406.00) (444,727.00) (463,444.00) (491,873.00) Capital Grants & Contributions (851,818.00) (1,436,970.00) (3,130,757.00) (8,779,205.00) (451,094.00) (1,119,694.00) (99,873.00) (8,545,688.00)
Summary of Financial Statements

Community Development
Expenses 632,756.00 484,901.00 965,877.00 748,573.00
Charges for Services (47,108.00) (31,838.00) (51,492.00) (71,606.00) Operatin Grants & Contributions (179,408.00) (158,890.00) (453,076.00) (892,451.00) Capital Grants & Contributions 0.00 0.00 (2,426.00) (316,388.00) 406,240.00 294,173.00 458,883.00 (531,872.00)
Interest and Fiscal Charges
Expenses 46,028.00 2,063.00 51,126.00 956.00
46,028.00 2,063.00 51,126.00 956.00
Water Fund
Expenses 902,924.00 1,138,171.00 1,053,654.00 1,050,863.00 Charges for Services (924,884.00) (987,823.00) (1,053,631.00) (1,136,219.00) Capital Grants and Contributions (7,920.00) (6,230.00) (4,983.00) (13,733.00) (29,880.00) 144,118.00 (4,960.00) (99,089.00)
Refuse/Solid Waste Fund
Expenses 803,383.00 870,420.00 826,347.00 915,009.00
Charges for Services (834,527.00) (851,545.00) (859,038.00) (890,190.00) Operating Grants and Contributions (10,000.00) (624.00) 0.00 (14,356.00) (41,144.00) 18,251.00 (32,691.00) 10,463.00
Sewer Fund
Expenses 999,771.00 1,181,472.00 1,340,108.00 2,278,230.00 Charges for Services (1,981,879.00) (1,973,337.00) (1,988,004.00) (1,989,466.00) Capital Grants and Contributions (5,263,673.00) (9,552.00) (11,284.00) (2,241,950.00) (6,245,781.00) (801,417.00) (659,180.00) (1,953,186.00) Governmental - General Revenues
Property Taxes (1,369,636.00) (1,434,714.00) (1,509,127.00) (1,566,661.00) Sales Taxes (1,522,607.00) (1,774,721.00) (2,770,742.00) (2,929,081.00) Franchise Taxes (140,606.00) (150,109.00) (163,836.00) (182,888.00) Cannabis Taxes 0.00 (691,919.00) (1,451,278.00) (1,303,701.00) Other Taxes (8,332.00) (7,019.00) (10,021.00) (13,395.00) Motor Vehicle In-Lieu 0.00 0.00 0.00 0.00
Rental Income (180,246.00) (184,422.00) (218,408.00) (210,250.00) Earnings on Investments (188,628.00) (298,387.00) 6,929.00 511,502.00 Gain on Sale of Capital Assets 0.00 16,044.00 0.00 0.00 Miscellaneous (78,965.00) (96,756.00) (59,370.00) (24,279.00) Transfers (138,013.00) (68,000.00) 0.00 (243,000.00)
American Rescue Plan Act 0.00 0.00 0.00 (2,560,386.00)
(3,627,033.00) (4,690,003.00) (6,175,853.00) (8,522,139.00) Business - General Revenues
Earnings on Investments (94,765.00) (107,249.00) (64,368.00) (53,819.00) Miscellaneous (368.00) (870.00) 845.00 (118,027.00)
Transfers 138,013.00 68,000.00 0.00 243,000.00
Settlement Revenues 0.00 0.00 0.00 (582,359.00)
42,880.00 (40,119.00) (63,523.00) (511,205.00)
Government-Wide Grouping Codes (6,813,115.00) (2,757,796.00) (2,928,647.00) (16,810,372.00) Net Income (Loss) 6,813,115.00 2,757,796.00 2,928,647.00 16,810,372.00 Total Revenue (15,896,707.00) (11,806,618.00) (15,914,035.00) (28,741,457.00) Total Expense 9,083,592.00 9,048,822.00 12,985,388.00 11,931,085.00

Summary of Budget Process

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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Measure Q: Cannabis Business Tax

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 $691,919 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. Last year there was $1,303,701 in revenue. It is anticipated that the City will received approximately $992,000 in FY 2022-23.

Although the budget was originally set to $1,200,000 for FY 2022-23, it appears that the revenue has peaked and actual revenue receipts may lag the budget by a significant amount.

Revenue from Measure Q continues to decline steadily for the last two years in a row.

Quarterly proceeds have declined every quarter since the high point in March of 2021.

The City has projected that Measure Q revenue will be $900,000 for FY 2023-24. 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 2023-24.

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 Public Works, Administration, and Police departments allocated the most amounts of revenue to offset capital costs in FY 2022-23 (54%, 21%, and 11%, respectively).

The current budget has $1,755,944 in expenses budgeted. Of that amount, $1,068,944 is going to support the capital costs of the General Fund in a variety of ways, detailed below.

The other $687,000 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 $900,000 less budgeted expenditures of $1,75,944 leaves a negative cashflow of $855,944 for the period. However, it is anticipated that the ending available balance as of 6/30/2023 will be more than enough to cover this cost and hold to the strategy of paying from on-hand cash, not current year cashflows.

MEASURE Q CAPITAL COSTS FOR FY 2023-24 AMOUNT
Sports Park Rehabilitation Project 39,000
Skid Steer Loader (Bobcat) 49,000
Public Works Backhoe 57,334
Community Center Air Conditioning Units 108,475
Public Works Pickup Trucks 26,657
Downtown Specific Plan (SB2 Grant) 15,000
General Plan Update 58,667
Patrol Vehicle Replacement (FY22) 58,070
Patrol Vehicle Replacement (FY24) 11,500
Axon Fleet 3 In-Vehicle Camera System 20,241
Transfer from Measure Q for Freedom Field 625,000
TOTAL 1,068,944
MEASURE Q OPERATION COSTS FOR FY 2023-24 AMOUNT
HDL Cannabis Compliance Services & Management 30,000
Salary & Benefits of 1 additional police officer 87,000 Salary & Benefits of Fire Battalion Chief 170,000
Additional officer supplies and equipment 10,000
Townsend Public Affairs contract 60,000
Additional Temporary Public Works staff 50,000
FUSD Swim Program 20,000
BGC Youth Program 100,000
CSET Senior Program 60,000
Contingency 100,000
TOTAL 687,000

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.

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Budget Summaries

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 2020 Fiscal Year 2021 Fiscal Year 2022 Fiscal Year 2023
(As of 04/30/23)
01 GENERAL FUND 434,595.70 1,320,467.79 635,556.08 (152,662.27) 102 GENERAL FUND RESERVE 1,439,868.82 1,439,868.82 1,439,868.82 1,439,868.82 103 GENERAL FUND CAPITAL 44,081.31 - - (347,238.93)
104 CANNABIS CAPITAL FUND 383,619.12 1,065,025.91 1,462,839.03 2,559,354.69 02 WATER UTILITY 899,441.67 1,070,986.34 1,136,951.49 1,442,783.17 03 WATER DEVELOPMENT 380,419.72 387,002.19 292,154.94 370,575.43 04 SEWER UTILITY 2,662,554.32 5,568,637.98 5,777,634.51 5,646,189.61 05 SEWER DEVELOPMENT 1,004,457.45 1,025,088.79 806,463.75 938,758.89 06 REFUSE 360,425.20 372,826.47 389,639.05 557,010.14
09 CUSTOMER DEPOSITS 11,262.60 13,948.70 16,401.63 24,041.63 11 DRUG ENFORCEMENT 16,962.82 17,044.00 17,155.46 17,155.46 12 FEDERAL AND STATE GRANTS (92,032.72) (426,346.07) (257,554.87) (661,467.68) 14 POLICE DEPT SLESF 239,232.43 230,772.30 186,768.58 172,617.55 20 STP 1,048,578.10 90,021.87 845,348.62 845,348.62
21 GAS TAX 409,523.80 373,625.71 263,225.80 237,442.55
22 TDA 1,138,543.28 1,612,361.48 1,750,797.81 2,093,764.20 23 STORM DRAIN 152,931.22 154,642.98 8,317.38 59,277.38 25 STREET MITIGATION FUND 32,090.60 - - -
26 MEASURE R FUND 1,399,930.99 1,338,077.96 (516,605.77) 2,500,670.91 27 RMRA (SB1) FUND 256,830.88 - 226,402.86 415,615.83
30 PARK DEVELOPMENT 18,718.68 18,991.55 21,050.61 34,162.47 31 PARK IMPROVEMENTS (11,515.72) (100,010.56) 199,906.19 (1,522,022.16) 35 MAINTENANCE DISTRICT 20,312.60 (5,270.14) (7,250.92) 7,181.75 39 CITY PROPERTY FUND 21,944.80 59,992.15 82,101.49 78,667.70 40 CDBG PROGRAM INCOME 3,527.14 56,606.86 328,730.77 381,318.77 41 HOME PROGRAM INCOME 36,383.73 66,758.58 22,802.70 186,072.70 42 CAL HOME PROGRAM INCOME 123,300.11 259,211.14 215,378.99 (1,946.01) 60 AMERICAN RESCUE PLAN ARAP - - 1,176,000.79 2,195,647.59 61 CIRCULATION SYSTEM
DEVELOPMENT - - - 249.59
62 GOVERNMENT FACILITIES
DEVELOPMENT - - - 14.45
63 LIBRARY DEVELOPMENT - - - 782.92
71 FIRE DEVELOPER FEES 162,774.50 157,505.52 160,799.41 180,435.31 72 FIRE COST RECOVERY - - - 7,005,289.54
80 EVIDENCE HOLDING 11,364.85 17,779.85 17,779.85 20,779.85 81 POLICE DEVELOPER FEES 151,768.42 14,191.96 25,671.38 67,270.94 82 ASSET FORFEITURE 2,767.19 2,297.03 2,312.05 2,982.05 83 LIVE SCAN (3,765.00) (4,319.00) - -
14,308,093.62 12,760,898.61 16,726,648.48 26,795,993.46 Summary of Fund Balances

Fund Personnel
Maintenance &
Operation Capital Outlay Total Expenditure Total Revenue 01 GENERAL FUND 3,412,996 2,826,002 174,000 6,412,998 (6,512,011) 102 GENERAL FUND RESERVE - - - - -
103 GENERAL FUND CAPITAL - 73,667 370,277 443,944 (443,944) 104 CANNABIS CAPITAL FUND - 1,755,944 - 1,755,944 (949,947) 02 WATER UTILITY 641,925 769,653 167,989 1,579,567 (1,199,035) 03 WATER DEVELOPMENT - - - - (7,437)
04 SEWER UTILITY 614,079 1,179,788 5,853,583 7,647,450 (7,123,827) 05 SEWER DEVELOPMENT - - - - (22,741)
06 REFUSE 111,799 754,237 300,000 1,166,036 (941,077)
08 SELF INSURED RESERVE - - - - -
09 CUSTOMER DEPOSITS - - - - -
11 DRUG ENFORCEMENT - - 17,250 17,250 (416)
12 FEDERAL AND STATE GRANTS - 235,000 4,423,069 4,658,069 (4,658,069) 14 POLICE DEPT SLESF 188,876 3,738 - 192,614 (164,131)
15 POLICE DEPT AB109 - - - - -
20 STP - - 845,349 845,349 (20,872)
21 GAS TAX 233,160 164,149 - 397,309 (337,317)
22 TDA - 30,000 2,840,188 2,870,188 (706,040)
23 STORM DRAIN - - - - (8,188)
25 STREET MITIGATION FUND - - - - -
26 MEASURE R FUND - - 944,651 944,651 (275,239)
27 RMRA (SB1) FUND - - - - (264,602)
30 PARK DEVELOPMENT - - - - (19,370)
31 PARK IMPROVEMENTS - - 980,500 980,500 (721,500)
35 MAINTENANCE DISTRICT 16,211 43,682 - 59,893 (63,000) 39 CITY PROPERTY FUND - 87,816 - 87,816 (91,562)
40 CDBG PROGRAM INCOME - - 334,000 334,000 (342,576)
41 HOME PROGRAM INCOME - - - - (1,986)
42 CAL HOME PROGRAM INCOME - - - - (2,647)
60 AMERICAN RESCUE PLAN - - 2,241,000 2,241,000 (58,537) 61 CIRCULATION SYSTEM
DEVELOPMENT - - - - (2,283)
62 GOVERNMENT FACILITIES
DEVELOPMENT - - - - (3,366)
63 LIBRARY DEVELOPMENT - - - - (132)
64 COMMUNITY FACILITY
DEVELOPMENT - - - - (7,163)
71 FIRE DEVELOPER FEES - - - - (7,627)
72 FIRE COST RECOVERY 30,500 55,000 392,000 477,500 (160,000) 80 EVIDENCE HOLDING - - - - -
81 POLICE DEVELOPER FEES - - - - (5,610)
82 ASSET FORFEITURE - 2,982 - 2,982 -
5,249,547 7,981,658 19,883,856 33,115,060 (25,122,252)
Proposed Fiscal Year 2023-2024 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 - 1,388,879 - 1,388,879 - - - - - - - - 401 CITY COUNCIL 1,102 22,065 - 23,167 1,102 26,400 - 27,502 1,102 28,546 - 29,648 404 ADMINISTRATION 592,076 229,400 3,537 825,013 457,593 302,500 4,000 764,093 382,031 306,952 5,000 693,983 405 MEMBERSHIPS LEGISLATIVE - 21,529 - 21,529 - 25,000 - 25,000 - 16,000 - 16,000 406 ADMINISTRATION OVERHEAD - 614,440 1,012 615,452 - 765,041 2,500 767,541 - 881,361 2,500 883,861 407 CITY SPONSORSHIPS - 5,600 - 5,600 - 12,000 - 12,000 - 12,000 - 12,000 411 POLICE 2,171,153 386,113 4,388 2,561,655 2,158,401 431,400 92,562 2,682,363 2,132,830 455,075 42,500 2,630,405 414 COMMUNITY DEVELOPMENT 50,332 296,612 - 346,945 43,180 440,600 - 483,780 45,275 486,429 - 531,704 415 CODE ENFORCEMENT 69,000 19,770 - 88,770 146,659 26,500 16,000 189,159 93,559 33,560 4,000 131,119 420 FIRE DEPARTMENT 344,727 263,373 59,064 667,165 422,559 178,300 100,000 700,859 492,513 236,252 100,000 828,765 425 PUBLIC WORKS 200,908 281,222 - 482,130 247,789 245,000 12,500 505,289 265,685 273,702 20,000 559,387 426 ANIMAL CONTROL - 67,741 - 67,741 - 73,965 - 73,965 - 96,125 - 96,125 3,429,298 3,596,745 68,001 7,094,044 3,477,282 2,526,706 227,562 6,231,550 3,412,996 2,826,002 174,000 6,412,998 Summary of General Fund Expenditure By Department
Fiscal Year 2022 Actuals Fiscal Year 2023 Revised Budget Fiscal Year 2023 Proposed Budget Beginning Balance Expense Revenue Ending Balance
Beginning Balance as of 04/30/2023 1,287,207
Less: Fund Minimum Balance 1,233,624
Less: Budgeted Expense 6,412,998
Add: Budgeted Revenue 6,512,011
152,596
Estimated General Fund Net Position
Estimated Available Balance as of 06/30/2024

Fund
Fiscal Year 2021
Actual
Fiscal Year 2022
Actual
Fiscal Year 2023
Budget
Fiscal Year 2024
Proposed
01 GENERAL FUND 5,656,682 6,422,741 6,456,979 6,512,011 102 GENERAL FUND RESERVE - - - -
103 GENERAL FUND CAPITAL 462,422 1,188,505 1,290,022 443,944 104 CANNABIS CAPITAL FUND 1,702,169 1,315,528 1,209,666 949,947 02 WATER UTILITY 1,062,566 1,287,682 1,185,834 1,199,035 03 WATER DEVELOPMENT 8,514 15,790 8,030 7,437
04 SEWER UTILITY 2,026,088 4,896,067 2,016,831 7,123,827 05 SEWER DEVELOPMENT 20,631 24,375 8,026 22,741
06 REFUSE 862,662 926,843 911,495 941,077
08 SELF INSURED RESERVE 150,000 250,000 - -
11 DRUG ENFORCEMENT - 111 93 416
12 FEDERAL AND STATE GRANTS 717,515 634,596 2,244,837 4,658,069 14 POLICE DEPT SLESF 158,935 162,577 161,078 164,131
20 STP 758,958 5,327 4,405 20,872
21 GAS TAX 255,684 270,673 270,500 337,317
22 TDA 649,043 624,083 659,635 706,040
23 STORM DRAIN 1,712 7,674 8,716 8,188
25 STREET MITIGATION FUND - - - -
26 MEASURE R FUND 1,786,078 8,558,754 236,344 275,239
27 RMRA (SB1) FUND 211,321 224,031 226,331 264,602
30 PARK DEVELOPMENT 273 2,059 18,907 19,370
31 PARK IMPROVEMENTS 241,756 1,129,173 3,610,980 721,500 35 MAINTENANCE DISTRICT 88,349 70,307 62,500 63,000
39 CITY PROPERTY FUND 83,854 92,082 114,459 91,562
40 CDBG PROGRAM INCOME 59,222 272,124 335,041 342,576
41 HOME PROGRAM INCOME 31,225 41,132 319 1,986
42 CAL HOME PROGRAM INCOME 136,261 87,978 1,152 2,647
60 AMERICAN RESUE PLAN - 2,568,452 1,286,976 58,537
61 CIRCULATION SYSTEM
DEVELOPMENT - - 2,280 2,283
62 GOVERNMENT FACILITIES
DEVELOPMENT - - 3,366 3,366
63 LIBRARY DEVELOPMENT - - 132 132
64 COMMUNITY FACILITY
DEVELOPMENT - - 7,152 7,163
71 FIRE DEVELOPER FEES 3,101 19,968 5,217 7,627
72 FIRE COST RECOVERY - - 150,000 160,000
80 EVIDENCE HOLDING - - - -
81 POLICE DEVELOPER FEES 3,554 11,829 5,185 5,610
82 ASSET FORFEITURE 22 15 13 -
83 LIVE SCAN 251 - - -
17,138,847 31,110,477 22,502,502 25,122,252
Summary of Revenues by Fund

Fund
Fiscal Year 2021
Actual
Fiscal Year 2022
Actual
Fiscal Year 2023
Budget
Fiscal Year 2024
Proposed
01 GENERAL FUND 4,865,721 7,094,044 6,231,550 6,412,998 102 GENERAL FUND RESERVE - - - -
103 GENERAL FUND CAPITAL 473,503 1,224,099 1,290,022 443,944 104 CANNABIS CAPITAL FUND 960,423 986,626 1,938,022 1,755,944 02 WATER UTILITY 1,045,213 1,182,177 1,222,267 1,579,567 03 WATER DEVELOPMENT 1,932 110,638 - -
04 SEWER UTILITY 1,340,111 2,401,007 2,496,414 7,647,450 05 SEWER DEVELOPMENT - 243,000 - -
06 REFUSE 826,346 934,018 836,733 1,166,036
08 SELF INSURED RESERVE - - - -
11 DRUG ENFORCEMENT - - 15,000 17,250
12 FEDERAL AND STATE GRANTS 787,228 559,288 2,244,837 4,658,069 14 POLICE DEPT SLESF 170,749 207,224 209,588 192,614
20 STP 967,514 - - 845,349
21 GAS TAX 298,659 361,320 392,258 397,309
22 TDA 94,801 31,453 1,358,188 2,870,188
23 STORM DRAIN - 154,000 - -
25 STREET MITIGATION FUND 32,091 - - -
26 MEASURE R FUND 1,622,230 7,909,585 - 944,651
27 RMRA (SB1) FUND 458,678 - - -
30 PARK DEVELOPMENT - - - -
31 PARK IMPROVEMENTS 239,677 667,267 3,610,534 980,500
35 MAINTENANCE DISTRICT 116,899 67,086 62,031 59,893
39 CITY PROPERTY FUND 53,736 70,985 80,500 87,816
40 CDBG PROGRAM INCOME 6,142 - - 334,000
41 HOME PROGRAM INCOME 850 85,088 - -
42 CAL HOME PROGRAM INCOME 350 131,810 - -
60 AMERICAN RESCUE PLAN - 112,259 1,126,100 2,241,000
71 FIRE DEVELOPER FEES 8,370 16,674 278,000 -
72 FIRE COST RECOVERY - - 80,000 477,500
80 EVIDENCE HOLDING - - - -
81 POLICE DEVELOPER FEES 141,480 - 5,200 -
82 ASSET FORFEITURE 492 - 2,300 2,982
83 LIVE SCAN 886 (3,971) - -
14,514,079 24,545,675 23,479,545 33,115,060
Summary of Expenditures by Fund

Department Fund
Fiscal Year 2021
Actual
Fiscal Year 2022
Actual
Fiscal Year 2023
Budget
Fiscal Year 2024
Proposed
400 General 01 GENERAL FUND 150,000 1,388,879 - -
102 GENERAL FUND RESERVE - - - -
103 GENERAL FUND CAPITAL 244,403 - - -
104 CANNABIS CAPITAL FUND 960,423 986,626 1,938,022 1,755,944 12 FEDERAL AND STATE GRANTS 787,228 559,288 2,244,837 4,658,069 General Total 2,142,054 2,934,792 4,182,859 6,414,013
401 City Council 01 GENERAL FUND 4,452 23,167 27,502 29,648 City Council Total 4,452 23,167 27,502 29,648
404 Administration 01 GENERAL FUND 325,346 825,013 764,093 693,983 103 GENERAL FUND CAPITAL 8,022 6,123 - -
02 WATER UTILITY 267,360 322,293 311,073 337,741
04 SEWER UTILITY 267,019 299,077 292,464 318,612
06 REFUSE 62,351 70,586 60,706 64,455
21 GAS TAX 18,621 22,115 20,363 24,182
40 CDBG PROGRAM INCOME 6,142 - - 334,000
41 HOME PROGRAM INCOME 850 85,088 - -
42 CAL HOME PROGRAM INCOME 350 131,810 - -
60 AMERICAN RESCUE PLAN - 112,259 1,126,100 775,000
Administrative Total 956,059 1,874,362 2,574,799 2,547,974 Summary of Expenditures by Department

Department Fund
Fiscal Year 2021
Actual
Fiscal Year 2022
Actual
Fiscal Year 2023
Budget
Fiscal Year 2024
Proposed
Summary of Expenditures by Department
405 Membership Legislative 01 GENERAL FUND 15,179 21,529 25,000 16,000 Membership Legislative Total 15,179 21,529 25,000 16,000 406 Administration Overhead 01 GENERAL FUND 470,920 615,452 767,541 883,861 Administration Overhead Total 470,920 615,452 767,541 883,861 407 City Sponsorships 01 GENERAL FUND 4,216 5,600 12,000 12,000 City Sponsorships Total 4,216 5,600 12,000 12,000
411 Police 01 GENERAL FUND 2,375,854 2,561,655 2,682,363 2,630,405 103 GENERAL FUND CAPITAL 204,376 127,551 220,245 89,811 11 DRUG ENFORCEMENT - - 15,000 17,250
14 POLICE DEPT SLESF 170,749 207,224 209,588 192,614
81 POLICE DEVELOPER FEES 141,480 - 5,200 -
82 ASSET FORFEITURE 492 - 2,300 2,982
83 LIVE SCAN 886 (3,971) - -
Police Total 2,893,838 2,892,458 3,134,696 2,933,061
414 Community Development 01 GENERAL FUND 450,296 346,945 483,780 531,704 103 GENERAL FUND CAPITAL - - 36,000 73,667
Community Development Total 450,296 346,945 519,780 605,371

Department Fund
Fiscal Year 2021
Actual
Fiscal Year 2022
Actual
Fiscal Year 2023
Budget
Fiscal Year 2024
Proposed
Summary of Expenditures by Department
415 Code Enforcement 01 GENERAL FUND 83,572 88,770 189,159 131,119 103 GENERAL FUND CAPITAL - - - -
02 WATER UTILITY - - - 35,424
04 SEWER UTILITY - - - 35,424
06 REFUSE - - - 17,712
60 AMERICAN RESCUE PLAN - - - 50,000
Code Enforcement Total 83,572 88,770 189,159 269,679
420 Fire 01 GENERAL FUND 491,975 667,165 700,859 828,765 103 GENERAL FUND CAPITAL 7,286 844,243 - -
60 AMERICAN RESCUE PLAN - - - 255,000
71 FIRE DEVELOPER FEES 8,370 16,674 278,000 -
72 FIRE COST RECOVERY - - 80,000 477,500
Fire Total 507,631 1,528,081 1,058,859 1,561,265

Department Fund
Fiscal Year 2021
Actual
Fiscal Year 2022
Actual
Fiscal Year 2023
Budget
Fiscal Year 2024
Proposed
Summary of Expenditures by Department
425 Public Works 01 GENERAL FUND 419,377 482,130 505,289 559,387 103 GENERAL FUND CAPITAL 9,417 246,182 1,033,777 280,466 02 WATER UTILITY 777,853 859,884 911,194 1,206,402
03 WATER DEVELOPMENT 1,932 110,638 - -
04 SEWER UTILITY 1,073,092 2,101,930 2,203,951 7,293,414 05 SEWER DEVELOPMENT - 243,000 - -
06 REFUSE 763,995 863,433 776,028 1,083,870
20 STP 967,514 - - 845,349
21 GAS TAX 280,038 339,206 371,895 373,127
22 TDA 94,801 31,453 1,358,188 2,870,188
23 STORM DRAIN - 154,000 - -
25 STREET MITIGATION 32,091 - - -
26 MEASURE R FUND 1,622,230 7,909,585 - 944,651
27 SB1 Road Maintenance & Rehab 458,678 - - -
31 PARK IMPROVEMENTS 239,677 667,267 3,610,534 980,500
35 MAINTENANCE DISTRICT 116,899 67,086 62,031 59,893
39 CITY PROPERTIES 53,736 70,985 80,500 87,816
60 AMERICAN RESCUE PLAN - - 1,161,000
Public Works Total 6,911,329 14,146,778 10,913,386 17,746,063 426 Animal Control 01 GENERAL FUND 74,534 67,741 73,965 96,125 Animal Control Total 74,534 67,741 73,965 96,125
Grand Total 14,514,079 24,545,675 23,479,545 33,115,060

Department Category
Fiscal Year 2021
Actual
Fiscal Year 2022
Actual
Fiscal Year 2023
Budget
Fiscal Year 2024
Proposed
400 General CAPITAL OUTLAY 1,595 147,787 1,604,837 4,423,069 OTHER 1,354,826 2,375,505 1,938,022 1,755,944
PROFESSIONAL & CONTRACTUAL SRV 785,633 411,501 640,000 235,000 General Total 2,142,054 2,934,792 4,182,859 6,414,013
401 City Council OPERATING SERVICES & SUPPLIES 1,529 6,066 9,000 7,500 PROFESSIONAL & CONTRACTUAL SRV 2,923 15,999 17,400 14,400 SALARIES & BENEFITS - 1,102 1,102 1,102
UTILITIES - - - 6,646
City Council Total 4,452 23,167 27,502 29,648
404 Administration CAPITAL OUTLAY 11,703 121,918 1,130,100 1,114,000 OPERATING SERVICES & SUPPLIES 10,108 22,197 22,500 22,500 PROFESSIONAL & CONTRACTUAL SRV 137,326 424,101 280,000 280,000 SALARIES & BENEFITS 796,921 1,306,146 1,142,199 1,127,022 UTILITIES - - - 4,452
Administrative Total 956,059 1,874,362 2,574,799 2,547,974 405 Membership Legislative PROFESSIONAL & CONTRACTUAL SRV 15,179 21,529 25,000 16,000 Membership Legislative Total 15,179 21,529 25,000 16,000 Summary of Expenditures by Department & Type

Department Category
Fiscal Year 2021
Actual
Fiscal Year 2022
Actual
Fiscal Year 2023
Budget
Fiscal Year 2024
Proposed
Summary of Expenditures by Department & Type
406 Administration Overhead CAPITAL OUTLAY 4,782 1,012 2,500 2,500 OPERATING SERVICES & SUPPLIES 199,317 298,437 379,041 491,361 PROFESSIONAL & CONTRACTUAL SRV 207,744 272,163 325,000 325,000 UTILITIES 59,077 43,840 61,000 65,000
Administration Overhead Total 470,920 615,452 767,541 883,861 407 City Sponsorships PROFESSIONAL & CONTRACTUAL SRV 4,216 5,600 12,000 12,000 City Sponsorships Total 4,216 5,600 12,000 12,000
411 Police CAPITAL OUTLAY 405,542 131,939 330,107 149,561 OPERATING SERVICES & SUPPLIES 102,719 165,174 163,400 190,400 PROFESSIONAL & CONTRACTUAL SRV 187,501 189,510 246,700 239,482 SALARIES & BENEFITS 2,171,388 2,378,267 2,367,489 2,321,705 UTILITIES 26,687 27,568 27,000 31,913
Police Total 2,893,838 2,892,458 3,134,696 2,933,061
414 Community Development CAPITAL OUTLAY - - - -
OPERATING SERVICES & SUPPLIES - 719 600 600
OTHER 15 - - -
PROFESSIONAL & CONTRACTUAL SRV 404,262 295,893 476,000 558,667 SALARIES & BENEFITS 46,019 50,332 43,180 45,275
UTILITIES - - - 829
Community Development Total 450,296 346,945 519,780 605,371

Department Category
Fiscal Year 2021
Actual
Fiscal Year 2022
Actual
Fiscal Year 2023
Budget
Fiscal Year 2024
Proposed
Summary of Expenditures by Department & Type
415 Code Enforcement CAPITAL OUTLAY - - 16,000 54,000
OPERATING SERVICES & SUPPLIES 283 4,674 10,000 18,870
PROFESSIONAL & CONTRACTUAL SRV 6,662 8,840 10,000 12,000 SALARIES & BENEFITS 70,598 69,000 146,659 182,119
UTILITIES 6,030 6,256 6,500 2,690
Code Enforcement Total 83,572 88,770 189,159 269,679
420 Fire CAPITAL OUTLAY 46,504 919,981 378,000 747,000
OPERATING SERVICES & SUPPLIES 33,991 79,968 79,000 109,500 PROFESSIONAL & CONTRACTUAL SRV 114,597 167,900 125,000 171,000 SALARIES & BENEFITS 297,543 344,727 462,559 523,013
UTILITIES 14,996 15,506 14,300 10,752
Fire Total 507,631 1,528,081 1,058,859 1,561,265
425 Public Works CAPITAL OUTLAY 3,583,783 9,932,509 6,546,990 13,393,726 OPERATING SERVICES & SUPPLIES 517,582 663,487 895,059 1,047,865 OTHER 32,091 507,638 10,000 -
PROFESSIONAL & CONTRACTUAL SRV 1,604,249 1,547,252 2,100,254 1,723,302 SALARIES & BENEFITS 779,746 939,106 892,083 1,049,310
UTILITIES 393,879 556,786 469,000 531,860
Public Works Total 6,911,329 14,146,778 10,913,386 17,746,063 426 Animal Control PROFESSIONAL & CONTRACTUAL SRV 74,534 67,741 73,965 96,125 Animal Control Total 74,534 67,741 73,965 96,125
Grand Total 14,514,079 24,545,675 23,479,545 33,115,060

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 51,230 ANNUAL FRANCHISE FEE - TRASH FUND 01-406-5250 OVERHEAD DEPT, OVERHEAD EXPENSE 02-425-5250 WATER FUND OVERHEAD EXPENSE 252,500 ANNUAL OVERHEAD ALLOCATION - WATER FUND 01-406-5250 OVERHEAD DEPT, OVERHEAD EXPENSE 04-425-5250 SEWER FUND OVERHEAD EXPENSE 252,500 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 60,000 CSET SENIOR SERVICES 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 1,266,480
103 GENERAL FUND CAPITAL
103-400-9000 GENERAL FUND CAPITAL TRANSFER IN 104-400-9001 CANNABIS FUND TRANSFER OUT 443,944 COVER GENERAL FUND CAPITAL COSTS FOR FY 2024 GENERAL FUND CAPITAL TOTAL 443,944 Total
04 SEWER UTILITY
31-425-9000 PARK IMPROVEMENTS FUND TRANSFER IN 104-400-9001 CANNABIS FUND TRANSFER OUT 625,000 URBAN GREEN FREEDOM FIELD SEWER UTILITY FUND TOTAL 625,000 Total
Grand Total 2,335,424.00
Summary of Budgeted Transfers

Fund
Fiscal Year 2023
(As of 04/30/22)
Fiscal Year 2024
Proposed Revenue
Fiscal Year 2024
Proposed Expense Summary
02 WATER UTILITY 1,442,783.17 1,199,035.09 1,579,567.43 1,062,250.82 03 WATER DEVELOPMENT 370,575.43 7,436.65 - 378,012.08
04 SEWER UTILITY 5,646,189.61 7,123,827.37 7,647,450.35 5,122,566.64 05 SEWER DEVELOPMENT 938,758.89 22,741.38 - 961,500.27
06 REFUSE 557,010.14 941,076.58 1,166,036.42 332,050.30 11 DRUG ENFORCEMENT 17,155.46 416.02 17,250.00 321.48
12 FEDERAL AND STATE GRANTS (661,467.68) 4,658,069.00 4,658,069.00 (661,467.68) 14 POLICE DEPT SLESF 172,617.55 164,131.42 192,613.58 144,135.39 20 STP 845,348.62 20,871.62 845,349.00 20,871.24
21 GAS TAX 237,442.55 337,316.79 397,308.58 177,450.76
22 TDA 2,093,764.20 706,039.62 2,870,188.00 (70,384.18) 23 STORM DRAIN 59,277.38 8,187.69 - 67,465.07
25 STREET MITIGATION FUND - - - -
26 MEASURE R FUND 2,500,670.91 275,238.97 944,651.00 1,831,258.88 27 RMRA (SB1) FUND 415,615.83 264,602.47 - 680,218.30
30 PARK DEVELOPMENT 34,162.47 19,370.37 - 53,532.84
31 PARK IMPROVEMENTS (1,522,022.16) 721,500.00 980,500.00 (1,781,022.16) 35 MAINTENANCE DISTRICT 7,181.75 63,000.00 59,892.80 10,288.95 40 CDBG PROGRAM INCOME 381,318.77 342,575.80 334,000.00 389,894.57 41 HOME PROGRAM INCOME 186,072.70 1,985.58 - 188,058.28 42 CAL HOME PROGRAM INCOME (1,946.01) 2,647.29 - 701.28 60 AMERICAN RESUE PLAN 2,195,647.59 58,537.15 2,241,000.00 13,184.74 61 CIRCULATION SYSTEM
DEVELOPMENT 249.59 2,283.42 - 2,533.01
62 GOVERNMENT FACILITIES
DEVELOPMENT 14.45 3,366.00 - 3,380.45
63 LIBRARY DEVELOPMENT 782.92 132.00 - 914.92
64 COMMUNITY FACILITY
DEVELOPMENT - 7,162.74 - 7,162.74
71 FIRE DEVELOPER FEES 180,435.31 7,627.38 - 188,062.69 72 FIRE COST RECOVERY 7,005,289.54 160,000.00 477,500.00 6,687,789.54 80 EVIDENCE HOLDING 20,779.85 - - 20,779.85
81 POLICE DEVELOPER FEES 67,270.94 5,609.99 - 72,880.93 82 ASSET FORFEITURE 2,982.05 - 2,982.00 0.05
Grand Total 23,193,961.82 17,124,788.40 24,414,358.16 15,904,392.06 Summary of Restricted Funds

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET 01 GENERAL FUND
400 GENERAL REVENUES01  ‐400‐400 ‐4001  ‐                                   PROPERTY TAX (320,000) (340,000) (204,043) (340,000) 01  ‐400‐400 ‐4002  ‐                                   SALES TAX (54058) (1,210,000) (1,350,000) (711,983) (1,270,000) 01  ‐400‐400 ‐4003  ‐                                   SALES TAX‐PROP 172 (27,000) (27,000) (23,025) (27,000) 01  ‐400‐400 ‐4004  ‐ FRANCHISE FEE (182,512) (182,512) (17,976) (203,250) 01  ‐400‐400 ‐4005  ‐                                   PROPERTY TAX ‐ VLF (1,163,000) (1,164,200) (582,100) (1,187,500) 01  ‐400‐400 ‐4006  ‐                                   REAL PROP TRANSFER TAX (4,500) (4,500) (5,435) (4,500) 01  ‐400‐400 ‐4007  ‐                                   PROPERTY TAX ‐ PRIOR (3,500) (3,500) (2,381) (3,500) 01  ‐400‐400 ‐4008  ‐                                   PROPERTY TAX ‐ SUPPLEMENTAL CR (3,500) (3,500) (2,515) (3,500)01  ‐400‐400 ‐4009  ‐ PROPERTY TAX ‐ SUPPLEMENTAL PR (3,500) (3,500) (998) (3,500) 01  ‐400‐400 ‐4010  ‐                                   CASH OVER AND SHORT                                                                        ‐                                                                         ‐                                                                  (157)                                                                        ‐ 01  ‐400‐400 ‐4040  ‐                                   INVESTMENT EARNINGS (8,778) (8,778) (135,631) (25,096) 01  ‐400‐400 ‐4051  ‐                                   M V IN‐LIEU FEES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐400‐400 ‐4055  ‐                                   PROPERTY TAX RELIEF                                                                        ‐                                                                         ‐                                                                  (888)                                                                        ‐ 01  ‐400‐400 ‐4059  ‐                                   NOTARY FEES                                                                        ‐                                                                         ‐                                                                    (75)                                                                        ‐ 01  ‐400‐400 ‐4077  ‐                                   PROPERTY TAX INCREMENTS (100,000) (110,000) (58,444) (110,000) 01  ‐400‐400 ‐4080  ‐                                   MISC INCOME (ONE‐TIME PAYMENTS) (5,000) (45,000) (67,569) (5,000) 01  ‐400‐400 ‐4082  ‐CARES CARES GRANTS                                                                        ‐                                                                         ‐ 01  ‐400‐400 ‐4105  ‐                                   SALES TAX ‐ ADD ON (121) (770,000) (770,000) (410,826) (770,000) 01  ‐400‐400 ‐4109  ‐                                   SALES TAX ‐ ADD ON (628) (770,000) (770,000) (410,618) (770,000)01  ‐400‐400 ‐4996  ‐                                   GAIN/LOSS ON INVESTMENT                                                                        ‐                                                                         ‐                                                           245,395                                                                         ‐ 01  ‐400‐00  ‐9000  ‐                                   OPERATING TRANFER IN (627,000) (627,000)                                                                        ‐                                                          (687,000) 01  ‐400‐00  ‐9001  ‐                                   TRANSFER OUT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ TOTAL GENERAL REVENUES (5,198,290) (5,409,490) (2,389,268) (5,409,846) 401 CITY COUNCIL01  ‐401‐300 ‐5110  ‐                                   FICA 893 893 688 893 01  ‐401‐300 ‐5111  ‐                                   MEDICARE 209 209 161 209 01  ‐401‐300‐5202 ‐ OPERATING SUPPLIES 1,000 1,000                                                                         ‐                                                                1,00001  ‐401‐300 ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 17,400 17,400 13,202 14,400 01  ‐401‐300 ‐5208  ‐                                   EMPLOYEE DEVELOPMENT 8,000 8,000 3,894 6,500 01  ‐401‐300 ‐5211  ‐                                   PHONE/INTERNET 6,646 TOTAL CITY COUNCIL 27,502 27,502 17,945 29,648
404 ADMINISTRATION01  ‐404‐400 ‐4011  ‐                                   BUSINESS LICENSE (40,000) (40,000) (66,773) (70,000) 01  ‐404‐400 ‐4012  ‐                                   RENTAL LICENSE (30,000) (30,000) (30,836) (32,000) 01  ‐404‐400 ‐4022  ‐ GARAGE SALE PERMITS (1,000) (1,000) (715) (1,000) 01  ‐404‐400 ‐4075  ‐                                   RENT (141,400) (141,400) (111,915) (141,400) 01  ‐404‐000 ‐4080  ‐                                   MISC INCOME                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐404‐000 ‐4084  ‐                                   BUSINESS LICENSE PENALTY (500) (500) (1,953) (1,000) 01  ‐404‐400 ‐4115  ‐                                   CANNABIS COMMERCIAL (35,000) (35,000) (39,325) (35,000) 01  ‐404‐400 ‐4116  ‐                                   CANNABIS RESIDENTIAL                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
01  ‐404‐400 ‐5101  ‐                                   SALARIES 222,995 222,995 164,860 243,146 01  ‐404‐400 ‐5103  ‐                                   OVERTIME 200 200 1,000 01  ‐404‐400 ‐5110  ‐                                   FICA 13,755 13,755 9,983 15,131 01  ‐404‐400 ‐5111  ‐                                   MEDICARE 3,247 3,247 2,352 3,539 01  ‐404‐400 ‐5112  ‐                                   PERS RETIREMENT 16,849 16,849 12,509 20,754 01  ‐404‐400 ‐5116  ‐ LTD/LIFE INSURANCE 1,829 1,829 1,349 1,642 01  ‐404‐400 ‐5117  ‐                                   WORKERS COMPENSATION 1,378 1,378 1,321 1,378 01  ‐404‐400 ‐5118  ‐                                   CLEANING ALLOWANCE 525 525 525 525 01  ‐404‐400 ‐5119  ‐                                   DEFERRED COMP 7,652 7,652 5,392 8,408 01  ‐404‐400 ‐5121  ‐                                   HEALTH/DENTAL/VISION 29,124 29,124 23,824 36,13001  ‐404‐400 ‐5122  ‐ PERS UAL PAYMENT 10,037 9,663 10,252                                                                         ‐ 01  ‐404‐400 ‐5122  ‐ ADP PERS UAL PAYMENT 150,000 150,000 285,000 50,000 01  ‐404‐400 ‐5124  ‐                                   HEALTHY LIVING 378 378 189 378 01  ‐404‐400 ‐5202  ‐                                   OPERATING SUPPLIES 2,500 2,500                                                                         ‐                                                                2,500 01  ‐404‐400 ‐5204  ‐                                   REPAIRS & MAINENANCE SERVICES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐404‐400 ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 250,000 250,000 117,284 250,000 01  ‐404‐400 ‐5205  ‐    CNBIS PROFESSIONAL & CONTRACTUAL SRV 30,000 30,000 18,160 30,000 01  ‐404‐400 ‐5206  ‐                                   UTILITIES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐404‐400 ‐5208  ‐                                   EMPLOYEE DEVELOPMENT 20,000 20,000 9,857 20,000 01  ‐404‐400 ‐5211  ‐                                   PHONE/INTERNET                                                                        ‐                                                                         ‐                                                                         ‐                                                                4,452 01  ‐404‐400 ‐5255  ‐                                   FUEL                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐404‐400 ‐5504  ‐                                   EQUIPMENT 4,000 4,000 3,728 5,000 TOTAL ADMINISTRATION 516,568 516,193 415,067 413,583
405 MEMBERSHIP LEGISLATION01  ‐405‐300 ‐5205  ‐                                   MEMBERSHIPS LEGISLATIVE 25,000 25,000 16,783 16,000 TOTAL MEMBERSHIP LEGISLATION 25,000 25,000 16,783 16,000 406 ADMINISTRATIVE OVERHEAD
01  ‐406‐400 ‐5101  ‐FLOOD SALARIES                                                                        ‐                                                                         ‐                                                                2,825                                                                         ‐ 01  ‐406‐400 ‐5103  ‐FLOOD OVERTIME                                                                        ‐                                                                         ‐                                                                8,367                                                                         ‐ 01  ‐406‐400 ‐5110  ‐FLOOD FICA                                                                        ‐                                                                         ‐                                                                   692                                                                         ‐ 01  ‐406‐400 ‐5111  ‐FLOOD MEDICARE                                                                        ‐                                                                         ‐                                                                   162                                                                         ‐ 01  ‐406‐400 ‐5201  ‐                                   OFFICE SUPPLIES 5,000 5,000 4,219 5,000 01  ‐406‐400 ‐5202  ‐                                   OPERATING SUPPLIES 6,000 6,000                                                                         ‐                                                                6,000 01  ‐406‐400 ‐5203  ‐                                   REPAIR & MAINTENANCE SUPPLIES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐406‐400 ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 325,000 325,000 251,269 325,000 01  ‐406‐400 ‐5205  ‐FLOOD PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                                      14                                                                         ‐ 01  ‐406‐400 ‐5206  ‐                                   UTILITIES 38,000 . 33,161 42,00001  ‐406‐400 ‐5207  ‐ INSURANCE 366,641 366,641 370,224 478,886 01  ‐406‐400 ‐5211  ‐                                   PHONE/INTERNET 23,000 23,000 17,512 23,000 01  ‐406‐400 ‐5250  ‐                                   OVERHEAD (475,000) (475,000)                                                                        ‐                                                          (505,000) 01  ‐406‐400 ‐5255  ‐                                   FUEL 1,400 1,400 1,259 1,475 01  ‐406‐400 ‐5504  ‐                                   EQUIPMENT 2,500 2,500 3,563 2,500 TOTAL ADMINISTRATIVE OVERHEAD 292,541 292,541 693,265 378,861

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
407 CITY SPONSORSHIPS
01  ‐407‐200 ‐4064  ‐                                   RECREATION FEES                                                                                       ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐407‐200 ‐5202  ‐                                   OPERATING SUPPLIES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐407‐200 ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 12,000 12,000 5,475 12,000 TOTAL CITY SPONSORSHIPS 12,000 12,000 5,475 12,000
411 POLICE01  ‐411‐000 ‐4031  ‐                                   VEHICLE CODE FINES                                                                                    ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐411‐000 ‐4032  ‐ PARKING FINES (1,000) (1,000)                                                                        ‐                                                              (1,000) 01  ‐411‐000 ‐4033  ‐                                   OTHER COURT FINES                                                                        ‐                                                                         ‐                                                                         ‐ 01  ‐411‐100 ‐4034  ‐                                   FINES & FORFEITURES (10,000) (10,000) (9,476) (10,000) 01  ‐411‐000 ‐4035  ‐                                   FORFEITURES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐411‐100 ‐4054  ‐                                   VEHICLE THEFT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐411‐100 ‐4063  ‐                                   POLICE SERVICES (15,000) (15,000) (19,455) (20,000)01  ‐411‐100 ‐4068  ‐ SCHOOL DISTRICT REIMBURSEMENT (187,347) (187,347) (96,486) (198,175) 01  ‐411‐100 ‐4071  ‐                                   DUI REIMBURSEMENT (5,000) (5,000) (10,250) (8,000) 01  ‐411‐100 ‐4072  ‐                                   POST REIMBURSEMENT                                                                        ‐                                                                         ‐                                                              (2,970) (6,000) 01  ‐411‐100 ‐4080  ‐                                   MISC INCOME                                                                        ‐                                                                         ‐                                                            (13,033)                                                                        ‐ 01  ‐411‐000 ‐4080  ‐DMV DMV AUTO THEFT (15,000) (25,000)                                                                        ‐                                                                         ‐ 01  ‐411‐000 ‐4080  ‐LSCAN LIVE SCAN REVENUE (1,000) (1,000) (1,309) (1,000) 01  ‐411‐000 ‐4081  ‐PDWEL STATE GRANTS                                                                        ‐                                                                         ‐                                                            (15,000)                                                                        ‐ 01  ‐411‐000 ‐4081  ‐PRP56 STATE GRANTS                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐411‐000 ‐4081  ‐OES20 STATE GRANTS                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐411‐000 ‐4081  ‐20HSP STATE GRANTS (27,812)                                                                        ‐ 01  ‐411‐100 ‐4082  ‐VESTS BULLETPROOF VESTS (2,500) (2,500) (832) (3,375) 01  ‐411‐100 ‐4111  ‐                                   TRAFFIC SCHOOL REIMBURSEMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐411‐100 ‐4113  ‐                                   RESTITUTION                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐411‐000 ‐9000  ‐                                   OPERATING TRANSFER IN                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐411‐100 ‐5101  ‐                                   SALARIES 1,360,840 1,360,840 1,134,158 1,356,167 01  ‐411‐100 ‐5103  ‐                                   OVERTIME 70,000 100,000 101,191 130,000 01  ‐411‐100 ‐5110  ‐ FICA 85,344 85,344 72,493 85,054
01  ‐411‐100 ‐5111  ‐                                   MEDICARE 19,960 19,960 17,976 19,89201  ‐411‐100 ‐5112  ‐                                   PERS RETIREMENT 153,190 153,190 108,828 155,174 01  ‐411‐100 ‐5116  ‐                                   LTD/LIFE INSURANCE 11,791 11,791 8,088 11,250 01  ‐411‐100 ‐5117  ‐                                   WORKERS COMPENSATION 90,163 90,163 88,949 90,163 01  ‐411‐100 ‐5118  ‐ UNIFORM ALLOWANCE 12,800 12,800 7,800 12,800 01  ‐411‐100 ‐5119  ‐                                   DEFERRED COMP 26,840 26,840 16,374 32,126 01  ‐411‐100 ‐5121  ‐                                   HEALTH/DENTAL/VISION 246,797 246,797 164,170 237,324 01  ‐411‐100 ‐5122  ‐                                   PERS UAL PAYMENT 47,797 47,797 40,016                                                                         ‐ 01  ‐411‐100 ‐5124  ‐                                   HEALTHY LIVING 2,880 2,880 1,440 2,880 01  ‐411‐100 ‐5201  ‐ OFFICE SUPPLIES 4,000 4,000 4,096 5,000 01  ‐411‐100 ‐5202  ‐                                   OPERATING SUPPLIES 14,000 14,000 3,012 15,000 01  ‐411‐100 ‐5203  ‐                                   REPAIR & MAINTENANCE SUPPLIES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐411‐100 ‐5204  ‐                                   REPAIRS & MAINENANCE SERVICES 35,000 35,000 16,518 35,000

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
01  ‐411‐100 ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 205,000 240,000 244,352 235,000 01  ‐411‐100 ‐5205  ‐   LSCAN LIVE SCAN EXPENSE 1,000 1,000                                                                         ‐                                                                1,000 01  ‐411‐100 ‐5205  ‐   PDWEL WELLNESS GRANT BSCC                                                                        ‐                                                                         ‐                                                                         ‐ 01  ‐411‐100 ‐5208  ‐                                   EMPLOYEE DEVELOPMENT 30,000 30,000 20,875 40,000 01  ‐411‐100 ‐5209  ‐                                   UNIFORM MAINTENANCE 2,400 2,400 3,928 5,000 01  ‐411‐100 ‐5210  ‐                                   ADVERTISING                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐411‐100 ‐5211  ‐                                   PHONE/INTERNET 27,000 27,000 23,150 28,675 01  ‐411‐100 ‐5255  ‐                                   FUEL 78,000 78,000 66,902 90,400 01  ‐411‐100 ‐5504  ‐                                   EQUIPMENT 33,000 33,000 4,364 35,00001  ‐411‐100 ‐5504  ‐20HSP EQUIPMENT                                                                        ‐                                                              27,812 27,813                                                                         ‐ 01  ‐411‐100 ‐5504  ‐DMV EQUIPMENT 15,000 25,000 11,250                                                                         ‐ 01  ‐411‐100 ‐5504  ‐OES20 EQUIPMENT                                                                        ‐                                                                         ‐                                                                         ‐ 01  ‐411‐100 ‐5504  ‐VESTS EQUIPMENT 6,750 6,750                                                                         ‐                                                                7,500 01  ‐411‐100 ‐5514  ‐ VEHICLES                                                                        ‐                                                                         ‐                                                              13,472                                                                         ‐ 01  ‐411‐100 ‐5558  ‐                                   INTEREST EXPENSE                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ TOTAL POLICE 2,342,704 2,407,704 2,032,402 2,382,855
414 COMMUNITY DEVELOPMENT
01  ‐414‐800 ‐4021  ‐ BUILDING PERMITS (2,000) (2,000) (16,563) (6,000) 01  ‐414‐800 ‐4028  ‐                                   CONDITIONAL USE PERMITS (3,560) (3,560) (8,900) (3,560) 01  ‐414‐000 ‐4080  ‐                                   MISC INCOME (1,000) (1,000)                                                                        ‐                                                              (1,000) 01  ‐414‐800 ‐4120  ‐                                   SIGN PERMIT (300) (300) (120) (100)01  ‐414‐800 ‐4121  ‐                                   EVENT PERMIT (840) (840) (1,320) (840) 01  ‐414‐800 ‐4122  ‐ TEMPORARY USE PERMIT ‐ BUSINES (200) (200)                                                                        ‐                                                                  (200) 01  ‐414‐800 ‐4125  ‐                                   ADMINISTRATIVE FEES (2,500) (2,500) (7,156) (12,000)01  ‐414‐000 ‐4130  ‐                                   TENTATIVE PARCEL MAP (3,015) (3,015) (23,775) (9,000) 01  ‐414‐800 ‐4131  ‐                                   FINAL PARCEL MAP (3,030) (3,030)                                                                        ‐                                                              (3,030) 01  ‐414‐000 ‐4132  ‐ ANNEXATION (9,125) (9,125)                                                                        ‐                                                              (9,125) 01  ‐414‐000 ‐4161  ‐                                   EIR FEE                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐414‐000 ‐4162  ‐                                   ZONE CHANGE (4,550) (4,550) (60) (4,550) 01  ‐414‐000 ‐4163  ‐                                   GENERAL PLAN AMENDMENT (2,275) (2,275) (13,825) (2,275) 01  ‐414‐000 ‐4165  ‐                                   ENCROACHMENT PERMIT (3,525) (3,525) (7,615) (3,525) 01  ‐414‐800 ‐4710  ‐                                   SITE PLAN REVIEW FEE (4,420) (4,420) (12,820) (4,420) 01  ‐414‐800 ‐4711  ‐                                   VARIANCE (1,780) (1,780) (240) (1,780) 01  ‐414‐000 ‐4712  ‐                                   LOT LINE ADJUSTMENT (2,210) (2,210) (2,210) (2,210)01  ‐414‐800 ‐9000  ‐                                   TRANSFER‐IN                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐414‐800 ‐5101  ‐                                   SALARIES 31,788 31,788 23,410 34,034 01  ‐414‐800 ‐5103  ‐                                   OVERTIME                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐414‐800 ‐5110  ‐                                   FICA 1,984 1,984 1,468 2,123 01  ‐414‐800 ‐5111  ‐                                   MEDICARE 464 464 343 497 01  ‐414‐800 ‐5112  ‐                                   PERS RETIREMENT 2,243 2,243 1,634 2,461 01  ‐414‐800 ‐5116  ‐                                   LTD/LIFE INSURANCE 327 327 237 346 01  ‐414‐800 ‐5117  ‐                                   WORKERS COMPENSATION 328 328 337 328 01  ‐414‐800 ‐5118  ‐                                   UNIFORM ALLOWANCE 125 125 125 125 01  ‐414‐800 ‐5119  ‐                                   DEFERRED COMP 940 940 697 1,021

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
01  ‐414‐800 ‐5121  ‐                                   HEALTH/DENTAL/VISION 3,605 3,605 2,862 4,251 01  ‐414‐800 ‐5122  ‐                                   PERS UAL PAYMENT 1,336 1,286 1,353                                                                         ‐ 01  ‐414‐100 ‐5124  ‐                                   HEALTHY LIVING 90 90 135 9001  ‐414‐800 ‐5202  ‐                                   OPERATING SUPPLIES 500 500 58 500 01  ‐414‐800 ‐5204  ‐                                   REPAIRS & MAINTENANCE SERVICES 100 100                                                                         ‐                                                                    10001  ‐414‐800 ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 385,000 385,000 334,095 425,000 01  ‐414‐800 ‐5205  ‐   BLITE BLIGHT REMOVAL & IMPROVEMENT 25,000 25,000                                                                         ‐                                                              25,000 01  ‐414‐800 ‐5205  ‐ DEVLP ECONOMIC DEVELOPMENT 30,000 30,000 14,941 35,00001  ‐414‐800 ‐5206  ‐                                   UTILITIES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐414‐800 ‐5211  ‐ PHONE/INTERNET                                                                        ‐                                                                         ‐                                                                         ‐                                                                    829 TOTAL COMMUNITY DEVELOPMENT 439,500 439,450 287,090 468,089 415 CODE ENFORCEMENT
01  ‐415‐800 ‐4034  ‐                                   FINES & FORFEITURES (1,000) (1,000)                                                                        ‐                                                              (1,000) 01  ‐415‐000 ‐4122  ‐                                   TEMPORARY USE PERMIT ‐ BUSINESS                                                                        ‐                                                                         ‐                                                                  (805)                                                                        ‐ 01  ‐415‐800 ‐5101  ‐                                   SALARIES 62,332 89,894 56,924 62,39801  ‐415‐800 ‐5103  ‐ OVERTIME 500 500 5,000 01  ‐415‐800 ‐5110  ‐                                   FICA 3,925 5,683 3,531 3,923 01  ‐415‐800 ‐5111  ‐                                   MEDICARE 918 1,329 826 918 01  ‐415‐800 ‐5112  ‐                                   PERS RETIREMENT 4,397 8,194 3,922 4,512 01  ‐415‐800 ‐5116  ‐                                   LTD/LIFE INSURANCE 643 998 569 645 01  ‐415‐800 ‐5117  ‐ WORKERS COMPENSATION 6,346 12,693 12,260 6,346 01  ‐415‐800 ‐5118  ‐                                   UNIFORM ALLOWANCE 800 1,400 350 700 01  ‐415‐800 ‐5119  ‐                                   DEFERRED COMP                                                                        ‐                                                                         ‐                                                                         ‐ 01  ‐415‐800 ‐5121  ‐                                   HEALTH/DENTAL/VISION 10,454 20,909 10,273 8,937 01  ‐415‐800 ‐5122  ‐                                   PERS UAL PAYMENT 2,620 4,699 2,654                                                                         ‐ 01  ‐415‐100 ‐5124  ‐ HEALTHY LIVING 180 360                                                                         ‐                                                                    180 01  ‐415‐100 ‐5201  ‐                                   OFFICE SUPPLIES                                                                                       ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐415‐800 ‐5202  ‐                                   OPERATING SUPPLIES 500 500 735 1,000 01  ‐415‐800 ‐5203  ‐                                   REPAIR & MAINTENANCE SUPPLIES                                                                         ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐415‐800 ‐5204  ‐                                   REPAIRS & MAINTENANCE SERVICES 3,000 3,000 270 5,000 01  ‐415‐800 ‐5205  ‐ PROFESSIONAL & CONTRACTUAL SRV 10,000 10,000 6,170 12,000 01  ‐415‐800‐5208 EMPLOYEE DEVELOPMENT 3,000 3,000 2,271 6,000 01  ‐415‐800 ‐5211  ‐                                   PHONE/INTERNET 6,500 6,500 5,074 2,690 01  ‐415‐800 ‐5255  ‐                                   FUEL 3,500 3,500 3,592 6,870 01  ‐415‐800 ‐5504  ‐                                   EQUIPMENT 1,000 16,000 20,178 4,000 TOTAL CODE ENFORCEMENT 119,616 188,159 128,794 130,119
420 FIRE DEPARTMENT
01  ‐420‐100 ‐4053  ‐                                   ABANDONED VEH ABATEMENT (4,000) (4,000) (2,438) (4,000) 01  ‐420‐100 ‐4065  ‐                                   FIRE SERVICES ‐ FINES & FEES (100) (100) (310) (100) 01  ‐420‐100 ‐4067  ‐                                   REIMB OF COSTS ‐ OES OUT OF COUNTY                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐420‐000 ‐4080  ‐ MISC INCOME                                                                                           ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐420‐100 ‐4081  ‐VFAG VFA GRANT REIMB                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐420‐100 ‐5101  ‐                                   SALARIES 279,326 279,326 210,330 310,813

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
01  ‐420‐100 ‐5103  ‐                                   SPECIAL PAY                                                                        ‐                                                                         ‐                                                                5,925 28,000 01  ‐420‐100 ‐5110  ‐                                   FICA 17,561 17,561 13,542 19,513 01  ‐420‐100 ‐5111  ‐                                   MEDICARE 4,107 4,107 3,167 4,564 01  ‐420‐100 ‐5112  ‐                                   PERS RETIREMENT 28,232 28,232 21,603 31,021 01  ‐420‐100 ‐5116  ‐                                   LTD/LIFE INSURANCE 2,777 2,777 2,255 2,778 01  ‐420‐100 ‐5117  ‐ WORKERS COMPENSATION 40,369 40,369 38,561 40,369 01  ‐420‐100 ‐5118  ‐                                   UNIFORM ALLOWANCE 3,200 3,200 1,800 3,200 01  ‐420‐100 ‐5119  ‐                                   DEFERRED COMP 4,216 4,216 2,123 4,896 01  ‐420‐100 ‐5121  ‐                                   HEALTH/DENTAL/VISION 33,242 33,242 26,454 46,640 01  ‐420‐100 ‐5122  ‐                                   PERS UAL PAYMENT 8,809 8,809 7,602                                                                         ‐ 01  ‐420‐100 ‐5124  ‐ HEALTHY LIVING 720 720 360 720
01  ‐420‐100 ‐5201  ‐                                   OFFICE SUPPLIES 1,000 1,000 547 1,200 01  ‐420‐100 ‐5202  ‐                                   OPERATING SUPPLIES 12,000 12,000 11,992 15,00001  ‐420‐100 ‐5202  ‐VFEXP VOLUNTEER EQUIPMENT EXP 3,000 3,000 3,299 6,000 01  ‐420‐100 ‐5203  ‐                                   REPAIR & MAINTENANCE SUPPLIES 8,000 8,000 7,922 10,000 01  ‐420‐100 ‐5204  ‐                                   REPAIRS & MAINENANCE SERVICES 25,000 25,000 8,785 30,000 01  ‐420‐100 ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 85,000 85,000 73,970 116,00001  ‐420‐100 ‐5206  ‐                                   UTILITIES 1,300 1,300 691 1,30001  ‐420‐100 ‐5208  ‐                                   EMPLOYEE DEVELOPMENT 15,000 15,000 5,146 15,000 01  ‐420‐100 ‐5211  ‐ PHONE/INTERNET 13,000 13,000 11,294 9,452 01  ‐420‐100 ‐5255  ‐                                   FUEL 15,000 15,000 21,830 32,300 01  ‐420‐100 ‐5504  ‐                                   EQUIPMENT 100,000 100,000 58,201 100,000 01  ‐420‐100 ‐5504  ‐VFAG VOL FIRE ASSIS GRANT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐420‐100 ‐5514  ‐                                   VEHICLES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐420‐100 ‐5505  ‐                                   VOLUNTEER PASS THRU PAY                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 01  ‐420‐100 ‐9000  ‐                                   TRANSFER‐IN                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ TOTAL FIRE DEPARTMENT 696,759 696,759 534,649 824,665
425 PARKS, BUILDINGS & GROUNDS01  ‐425‐600 ‐5101  ‐                                   SALARIES 140,785 140,785 99,203 153,931 01  ‐425‐600 ‐5110  ‐                                   FICA 8,885 8,885 6,187 9,713 01  ‐425‐600 ‐5111  ‐                                   MEDICARE 2,078 2,078 1,447 2,272 01  ‐425‐600 ‐5112  ‐                                   PERS RETIREMENT 10,462 10,462 7,363 12,634 01  ‐425‐600 ‐5116  ‐                                   LTD/LIFE INSURANCE 1,443 1,443 980 1,532 01  ‐425‐600 ‐5117  ‐                                   WORKERS COMPENSATION 26,633 26,633 26,535 28,899 01  ‐425‐600 ‐5118  ‐                                   UNIFORM ALLOWANCE 2,083 2,083 1,565 2,253 01  ‐425‐600 ‐5119  ‐                                   DEFERRED COMP 4,619 4,619 3,062 5,137 01  ‐425‐600 ‐5121  ‐                                   HEALTH/DENTAL/VISION 44,380 44,380 31,444 48,857 01  ‐425‐600 ‐5122  ‐                                   PERS UAL PAYMENT 6,232 6,000 6,176                                                                         ‐ 01  ‐425‐600 ‐5124  ‐                                   HEALTHY LIVING 423 423 221 459 01  ‐425‐600 ‐5202  ‐                                   OPERATING SUPPLIES 2,000 2,000 264 2,00001  ‐425‐600 ‐5203  ‐ REPAIR & MAINTENANCE SUPPLIES 20,000 20,000 21,137 35,000 01  ‐425‐600 ‐5203  ‐  H20PK H20PK R&M MAINT WATER PARK 20,000 20,000 2,777 3,500 01  ‐425‐600 ‐5203  ‐  PARKS PARKS MAINT WATER PARK 1,500 1,500 2,853 80,00001  ‐425‐600 ‐5204  ‐                                   REPAIRS & MAINENANCE SERVICES 20,000 20,000 2,800 10,000

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
01  ‐425‐600 ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 82,000 82,000 62,683 35,000 01  ‐425‐600 ‐5205  ‐  TEMP PROFESSIONAL & CONTRACTUAL SRV 50,000 50,000 49,438 50,000 01  ‐425‐600 ‐5206  ‐                                   UTILITIES 32,000 32,000 24,211 34,00001  ‐425‐600 ‐5211  ‐                                   PHONE/INTERNET 6,500 6,500 6,483 5,932 01  ‐425‐600 ‐5255  ‐                                   FUEL 4,000 4,000 2,854 11,270 01  ‐425‐600 ‐5285  ‐                                   SMALL TOOLS 7,000 7,000 490 7,000 01  ‐425‐600 ‐5504  ‐                                   EQUIPMENT 12,500 12,500                                                                         ‐                                                              20,000 TOTAL PARKS, BUILDINGS & GROUNDS 505,521 505,289 360,172 559,387 426 ANIMAL CONTROL01  ‐426‐100 ‐4066  ‐                                   ANIMAL CONTROL FEES (500) (500)                                                                        ‐                                                                  (500) 01  ‐426‐100 ‐5203  ‐                                   REPAIR & MAINTENANCE SUPPLIES 100 100                                                                         ‐                                                                    100 01  ‐426‐100 ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 73,865 73,865 55,584 96,025 TOTAL ANIMAL CONTROL 73,465 73,465 55,584 95,625TOTAL GENERAL FUND (147,114) (263,428) 2,157,960 (99,013)TOTAL REVENUES (6,207,967) (6,456,979) (2,907,754) (6,512,011) TOTAL EXPENSES 6,060,852 6,193,550 5,065,713 6,412,998
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                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 103 ‐404‐000 ‐5514  ‐                                   VEHICLES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 103 ‐411‐000 ‐5504  ‐ EQUIPMENT 75,000 125,000 82,361 20,241 103 ‐411‐000 ‐5514  ‐                                   VEHICLES 91,683 91,683 53,593 65,767 103 ‐411‐000 ‐5558  ‐                                   INTEREST 3,561 3,561 4,338 3,803 103 ‐411‐000 ‐5907  ‐                                   PRINCIPAL PORTION OF DEBT                                                                             ‐                                                                         ‐                                                              25,013                                                                         ‐ 103 ‐414‐000 ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 21,000 21,000 3,660                                                                         ‐ 103 ‐414‐000 ‐5205  ‐GPLAN PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                                         ‐                                                              58,667 103 ‐414‐000 ‐5205  ‐SB2DT PROFESSIONAL & CONTRACTUAL SRV 15,000 15,000                                                                         ‐                                                              15,000 103 ‐415‐000 ‐5514  ‐                                   VEHICLES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 103 ‐415‐000 ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 103 ‐420‐000 ‐5504  ‐                                   EQUIPMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 103 ‐420‐000 ‐5514  ‐  VEHICLES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 103 ‐420‐000 ‐5514  ‐ FRENG VEHICLES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 103 ‐425‐000 ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 50,000 50,000 46,100                                                                         ‐

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
103 ‐425‐000 ‐5205  ‐ADAFX PROFESSIONAL & CONTRACTUAL SRV 25,000 250,000 16,345                                                                         ‐ 103 ‐425‐000 ‐5504  ‐                                   EQUIPMENT 158,492 82,277 82,527 196,475 103 ‐425‐000 ‐5504  ‐BLCHR EQUIPMENT                                                                        ‐                                                              26,500                                                                         ‐                                                                         ‐ 103 ‐425‐000 ‐5504  ‐CHGEN EQUIPMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 103 ‐425‐000 ‐5514  ‐  VEHICLES                                                                        ‐                                                                         ‐                                                                7,432 83,991 103 ‐425‐000 ‐5516  ‐                                   CONSTRUCTION IN PROCESS 34,000                                                                         ‐                                                                         ‐                                                                         ‐ 103 ‐425‐000 ‐5516  ‐CHPL1 CONSTRUCTION IN PROCESS                                                                        ‐                                                                         ‐                                                                   521                                                                         ‐ 103 ‐425‐000 ‐5516 ‐FREE CONSTRUCTION IN PROCESS 625,000 625,000                                                                         ‐                                                                         ‐ 103 ‐411‐0000‐4081  ‐                                   STATE GRANTS                                                                        ‐                                                                         ‐                                                                         ‐ 103  ‐400‐100  ‐9000  ‐                                   TRANSFER IN (1,098,737) (1,290,022)                                                                        ‐                                                          (443,944) 103 ‐400‐00  ‐9001  ‐                                   TRANSFER OUT                           ‐                                                                         ‐                                                                         ‐ TOTAL GENERAL FUND CAPTIAL (0) (0) 321,889                                                                         ‐ TOTAL REVENUES (1,098,737) (1,290,022)                                                                        ‐                                                          (443,944)TOTAL EXPENSES 1,098,737 1,290,022 321,889 443,944 104 MEASURE Q: CANNABIS BUSINESS TAX
104  ‐400‐400 ‐4200  ‐                                   CANNABIS TAX REVENUE (1,200,000) (1,200,000) (573,600) (900,000) 104  ‐400‐000 ‐4040  ‐                                   INVESTMENT EARNINGS (9,666) (9,666)                                                                        ‐                                                            (49,947) 104 ‐400‐0000‐9000  ‐ OPERATING TRANFER IN                                                                        ‐                                                                         ‐                                                                         ‐ 104  ‐400‐00  ‐9001  ‐                                   TRANSFER OUT 1,725,737 1,938,022                                                                         ‐                                                        1,755,944 TOTAL CANNABIS TAX COLLECTION 516,071 728,356 (573,600) 805,997 TOTAL REVENUES (1,209,666) (1,209,666) (573,600) (949,947) TOTAL EXPENSES 1,725,737 1,938,022                                                                         ‐                                                        1,755,944 02 WATER UTILITY
02  ‐404‐00  ‐5101  ‐                                   SALARIES 221,502 221,502 164,474 243,437 02  ‐404‐00  ‐5110  ‐ FICA 12,788 12,788 9,989 15,158
02  ‐404‐00  ‐5111  ‐                                   MEDICARE 3,227 3,227 2,351 3,545 02  ‐404‐00  ‐5112  ‐                                   PERS RETIREMENT 16,880 16,880 12,578 21,038 02  ‐404‐00  ‐5116  ‐                                   LTD/LIFE INSURANCE 1,866 1,866 1,381 1,753 02  ‐404‐00  ‐5117  ‐                                   WORKERS COMPENSATION 1,607 1,607 1,605 1,607 02  ‐404‐00  ‐5118  ‐ UNIFORM ALLOWANCE 613 613 613 613 02  ‐404‐00  ‐5119  ‐                                   DEFERRED COMP 7,461 7,461 5,069 8,258 02  ‐404‐00  ‐5121  ‐                                   HEALTH/DENTAL/VISION 35,006 35,006 28,241 41,891 02  ‐404‐00  ‐5122  ‐                                   PERS UAL PAYMENT 10,056 9,681 10,307                                                                         ‐ 02  ‐404‐00  ‐5124  ‐                                   HEALTHY LIVING 441 441 221 441 02  ‐415‐00  ‐5101  ‐                                   SALARIES                                                                        ‐                                                                         ‐                                                                         ‐                                                              24,95902  ‐415‐00  ‐5110  ‐                                   FICA                                                                        ‐                                                                         ‐                                                                         ‐                                                                1,569 02  ‐415‐00  ‐5111  ‐                                   MEDICARE                                                                        ‐                                                                         ‐                                                                         ‐                                                                    367 02  ‐415‐00  ‐5112  ‐                                   PERS RETIREMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                1,805 02  ‐415‐00  ‐5116  ‐                                   LTD/LIFE INSURANCE                                                                        ‐                                                                         ‐                                                                         ‐                                                                    258 02  ‐415‐00  ‐5117  ‐                                   WORKERS COMPENSATION                                                                        ‐                                                                         ‐                                                                         ‐                                                                2,539

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
02  ‐415‐00  ‐5118  ‐                                   UNIFORM ALLOWANCE                                                                        ‐                                                                         ‐                                                                         ‐                                                                    280 02  ‐415‐00  ‐5119  ‐                                   DEFERRED COMP                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 02  ‐415‐00  ‐5121  ‐                                   HEALTH/DENTAL/VISION                                                                        ‐                                                                         ‐                                                                         ‐                                                                3,57502  ‐415‐00  ‐5122  ‐                                   PERS UAL PAYMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 02  ‐415‐00  ‐5124  ‐                                   HEALTHY LIVING                                                                        ‐                                                                         ‐                                                                         ‐                                                                      7202  ‐425‐00  ‐5101  ‐                                   SALARIES 120,746 120,746 81,490 151,137 02  ‐425‐600 ‐5103  ‐                                   OVERTIME 12,000 12,000 14,099 12,000 02  ‐425‐00  ‐5110  ‐                                   FICA 7,611 7,611 5,966 9,533 02  ‐425‐00  ‐5111  ‐                                   MEDICARE 1,780 1,780 1,395 2,230 02  ‐425‐00  ‐5112  ‐                                   PERS RETIREMENT 8,984 8,984 6,038 12,194 02  ‐425‐00  ‐5116  ‐                                   LTD/LIFE INSURANCE 1,209 1,209 938 1,49602  ‐425‐00  ‐5117  ‐ WORKERS COMPENSATION 21,533 21,533 20,355 28,333 02  ‐425‐00  ‐5118  ‐                                   UNIFORM ALLOWANCE 1,658 1,658 1,265 2,16802  ‐425‐00  ‐5119  ‐                                   DEFERRED COMP 4,026 4,026 2,964 5,053 02  ‐425‐00  ‐5121  ‐                                   HEALTH/DENTAL/VISION 36,370 36,370 29,098 44,167 02  ‐425‐00  ‐5122  ‐                                   PERS UAL PAYMENT 5,352 5,153 5,255                                                                        ‐ 02  ‐425‐00  ‐5124  ‐                                   HEALTHY LIVING 342 342 176 450 02  ‐425‐00  ‐5201  ‐                                   OFFICE SUPPLIES 200 200                                                                         ‐                                                                    200 02  ‐425‐00  ‐5202  ‐                                   OPERATING SUPPLIES 20,000 20,000 30,542 20,00002  ‐425‐00  ‐5203  ‐                                   REPAIR & MAINTENANCE SUPPLIES 15,000 15,000 3,141 50,000 02  ‐425‐00  ‐5204  ‐ REPAIRS & MAINENANCE SERVICES 1,500 1,500                                                                         ‐                                                              10,000 02  ‐425‐00  ‐5205  ‐HYDNT PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                                         ‐                                                              13,20002  ‐425‐00  ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 105,000 105,000 62,081 105,000 02  ‐425‐00  ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 96,000 96,000                                                                         ‐                                                              70,00002  ‐425‐00  ‐5205  ‐ GPLAN PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                                         ‐                                                              58,666 02  ‐425‐00  ‐5205  ‐ SB2DT PROFESSIONAL & CONTRACTUAL SRV 15,000 15,000                                                                         ‐                                                              15,00002  ‐425‐00  ‐5206  ‐                                   UTILITIES 140,000 140,000 93,300 140,000 02  ‐425‐00  ‐5208  ‐                                   EMPLOYEE DEVELOPMENT 2,000 2,000                                                                         ‐                                                                2,000 02  ‐425‐00  ‐5211  ‐                                   PHONE/INTERNET 2,500 2,500 1,413 11,497 02  ‐425‐00  ‐5250  ‐ OVERHEAD 237,500 237,500                                                                         ‐                                                            252,500 02  ‐425‐00  ‐5255  ‐                                   FUEL 6,000 6,000 4,281 10,840 02  ‐425‐00  ‐5404  ‐                                   FRANCHISE PAYMENT 10,750 10,750                                                                         ‐                                                              10,75002  ‐425‐00  ‐5504  ‐                                   EQUIPMENT 38,333 38,333                                                                         ‐                                                              49,00002  ‐425‐00  ‐5504  ‐WELL6 EQUIPMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 02  ‐425‐00  ‐5504  ‐WELL7 EQUIPMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 02  ‐425‐00  ‐5514  ‐                                   VEHICLES                                                                        ‐                                                                         ‐                                                                7,432 83,98902  ‐425‐00  ‐5516 CONSTRUCTION IN PROCESS 33,000                                                                         ‐                                                              12,000                                                                         ‐ 02  ‐425‐00  ‐5516  ‐BIRCH CONSTRUCTION IN PROCESS                                                                        ‐                                                                         ‐                                                                         ‐                                                              35,000 02  ‐425‐000 ‐4014  ‐                                   WATER USER FEES (1,133,087) (1,133,087) (871,349) (1,161,486) 02  ‐425‐000 ‐4015  ‐                                   RECONNECTION FEES (10,000) (10,000) (1,205) (5,000) 02  ‐425‐000 ‐4040  ‐ INVESTMENT EARNINGS (6,247) (6,247)                                                                        ‐                                                            (32,049) 02  ‐425‐000 ‐4058  ‐                                   RETURNED CHECK FEE (500) (500) (650) (500)02  ‐425‐000 ‐4080  ‐                                   MISC INCOME                                                                        ‐                                                                         ‐                                                            (17,736)                                                                        ‐ 02  ‐425‐00  ‐4081  ‐ SB2DT STATE GRANT ‐ SB2 (15,000) (15,000)                                                                        ‐                                                                         ‐ 02  ‐425‐00  ‐4081  ‐ REAP EQUIPMENT (21,000) (21,000)                                                                        ‐                                                                         ‐

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
02  ‐425‐000 ‐9000  ‐                                   TRANSFER‐IN                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 02  ‐425‐000 ‐9001  ‐                                   TRANSFER‐OUT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ TOTAL WATER UTILITY 70,008 36,433 (270,884) 380,532
TOTAL REVENUES (1,185,834) (1,185,834) (890,941) (1,199,035)TOTAL EXPENSES 1,255,842 1,222,267 620,057 1,579,567 03 WATER DEVELOPMENT
03  ‐425‐00  ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 03  ‐425‐00  ‐5504  ‐ EQUIPMENT                                                                                             ‐                                                                         ‐                                                                         ‐                                                                         ‐ 03  ‐425‐100 ‐5514 VEHICLES                                                                        ‐                                                                         ‐                                                                         ‐ 03  ‐425‐00  ‐5516  ‐BASIN CONSTRUCTION IN PROGRESS                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 03  ‐425‐00  ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                                         ‐ 03  ‐425‐000 ‐4016  ‐                                   WATER DEVELOPMENT FEES (6,291) (6,291) (12,985) 03  ‐425‐000 ‐4040  ‐                                   INVESTMENT EARNINGS (1,739) (1,739)                                                                        ‐                                                              (7,437) 03  ‐425‐000 ‐9001 TRANSFER‐OUT                                                                        ‐                                                                         ‐                                                                         ‐ TOTAL WATER DEVELOPMENT (8,030) (8,030) (12,985) (7,437) TOTAL REVENUES (8,030) (8,030) (12,985) (7,437)TOTAL EXPENSES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 04 SEWER UTILITY
04  ‐404‐00  ‐5101  ‐                                   SALARIES 207,961 207,961 154,559 229,356 04  ‐404‐00  ‐5110  ‐                                   FICA 11,946 11,946 9,380 14,283 04  ‐404‐00  ‐5111  ‐                                   MEDICARE 3,030 3,030 2,206 3,340 04  ‐404‐00  ‐5112  ‐                                   PERS RETIREMENT 15,831 15,831 11,801 19,754 04  ‐404‐00  ‐5116  ‐                                   LTD/LIFE INSURANCE 1,771 1,771 1,311 1,67404  ‐404‐00  ‐5117  ‐                                   WORKERS COMPENSATION 1,542 1,542 1,537 1,542 04  ‐404‐00  ‐5118  ‐                                   UNIFORM ALLOWANCE 588 588 588 588 04  ‐404‐00  ‐5119  ‐ DEFERRED COMP 6,910 6,910 4,660 7,676 04  ‐404‐00  ‐5121  ‐                                   HEALTH/DENTAL/VISION 33,383 33,383 26,949 39,97704  ‐404‐00  ‐5122  ‐                                   PERS UAL PAYMENT 9,431 9,079 9,675                                                                         ‐ 04  ‐404‐00  ‐5124  ‐                                   HEALTHY LIVING 423 423 212 423 04  ‐415‐00  ‐5101  ‐                                   SALARIES                                                                        ‐                                                                         ‐                                                                         ‐                                                              24,95904  ‐415‐00  ‐5110  ‐ FICA                                                                                                  ‐                                                                         ‐                                                                         ‐                                                                1,569 04  ‐415‐00  ‐5111  ‐                                   MEDICARE                                                                                              ‐                                                                         ‐                                                                         ‐                                                                    367 04  ‐415‐00  ‐5112  ‐                                   PERS RETIREMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                1,805 04  ‐415‐00  ‐5116  ‐                                   LTD/LIFE INSURANCE                                                                        ‐                                                                         ‐                                                                         ‐                                                                    258 04  ‐415‐00  ‐5117  ‐                                   WORKERS COMPENSATION                                                                        ‐                                                                         ‐                                                                         ‐                                                                2,53904  ‐415‐00  ‐5118  ‐                                   UNIFORM ALLOWANCE                                                                        ‐                                                                         ‐                                                                         ‐                                                                    280 04  ‐415‐00  ‐5119  ‐ DEFERRED COMP                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 04  ‐415‐00  ‐5121  ‐                                   HEALTH/DENTAL/VISION                                                                        ‐                                                                         ‐                                                                         ‐                                                                3,57504  ‐415‐00  ‐5122  ‐                                   PERS UAL PAYMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 04  ‐415‐00  ‐5124  ‐                                   HEALTHY LIVING                                                                        ‐                                                                         ‐                                                                         ‐                                                                      72

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
04  ‐425‐00  ‐5101  ‐                                   SALARIES 116,455 116,455 78,446 145,659 04  ‐425‐600 ‐5103  ‐                                   OVERTIME 12,000 12,000 14,099 12,00004  ‐425‐00  ‐5110  ‐                                   FICA 7,338 7,338 5,783 9,187 04  ‐425‐00  ‐5111  ‐                                   MEDICARE 1,716 1,716 1,352 2,149 04  ‐425‐00  ‐5112  ‐                                   PERS RETIREMENT 8,681 8,681 5,822 11,698 04  ‐425‐00  ‐5116  ‐ LTD/LIFE INSURANCE 1,161 1,161 908 1,438 04  ‐425‐00  ‐5117  ‐                                   WORKERS COMPENSATION 20,399 20,399 19,521 27,199 04  ‐425‐00  ‐5118  ‐                                   UNIFORM ALLOWANCE 1,573 1,573 1,205 2,083 04  ‐425‐00  ‐5119  ‐                                   DEFERRED COMP 3,899 3,899 2,885 4,889 04  ‐425‐00  ‐5121  ‐                                   HEALTH/DENTAL/VISION 34,567 34,567 28,141 43,310 04  ‐425‐00  ‐5122  ‐ PERS UAL PAYMENT 5,172 4,979 5,072                                                                         ‐ 04  ‐425‐00  ‐5124  ‐                                   HEALTHY LIVING 324 324 167 432 04  ‐425‐00  ‐5201  ‐                                   OFFICE SUPPLIES 200 200                                                                         ‐                                                                    200 04  ‐425‐00  ‐5202  ‐                                   OPERATING SUPPLIES 35,000 35,000 5,275 35,000 04  ‐425‐00  ‐5203  ‐                                   REPAIR & MAINTENANCE SUPPLIES 50,000 50,000 3,494 50,000 04  ‐425‐00  ‐5204  ‐                                   REPAIRS & MAINENANCE SERVICES 52,000 52,000 170 52,000 04  ‐425‐00  ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 369,000 369,000 253,071 369,000 04  ‐425‐00  ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 96,000 96,000                                                                         ‐                                                              70,000 04  ‐425‐00  ‐5205  ‐GPLAN PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                                         ‐                                    58,666 04  ‐425‐00  ‐5205  ‐SB2DT PROFESSIONAL & CONTRACTUAL SRV 15,000 15,000                                                                         ‐                                                              15,000 04  ‐425‐00  ‐5205  ‐SD STORM DRAIN PROF & CONT SRV 25,000 25,000 50,850 25,000 04  ‐425‐00  ‐5205  ‐WWTP WWTP CONSTRUCTION                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 04  ‐425‐00  ‐5206  ‐                                   UTILITIES 180,000 180,000 151,685 216,000 04  ‐425‐00  ‐5208  ‐ EMPLOYEE DEVELOPMENT 2,000 2,000                                                                         ‐                                                                2,000 04  ‐425‐00  ‐5211  ‐                                   PHONE/INTERNET 3,000 3,000 2,538 11,082 04  ‐425‐00  ‐5250  ‐                                   OVERHEAD 237,500 237,500                                                                         ‐                                                            252,500 04  ‐425‐00  ‐5255  ‐                                   FUEL 13,000 13,000 9,989 10,840 04  ‐425‐00  ‐5404  ‐                                   FRANCHISE PAYMENT 12,500 12,500                                                                         ‐                                                              12,50004  ‐425‐00  ‐5503  ‐                                   CAPITAL IMPROVEMENTS                                                                                  ‐                                                                         ‐                                                                         ‐                                                                         ‐ 04  ‐425‐00  ‐5504  ‐                                   EQUIPMENT 422,833 422,833                                                                         ‐                                                            433,500 04  ‐425‐00  ‐5514  ‐                                   VEHICLES                                                                        ‐                                                                         ‐                                                                7,432 83,989 04  ‐425‐00  ‐5516 CONSTRUCTION IN PROGRESS 33,000                                                                         ‐                                                                         ‐                                                                         ‐ 04  ‐425‐00  ‐5516  ‐WWTP CONSTRUCTION IN PROGRESS                                                                        ‐                                                                         ‐                                                                   124                                                                         ‐ 04  ‐425‐00  ‐5516  ‐SOLAR CONSTRUCTION IN PROGRESS 150,000 150,000 5,908 5,000,000 04  ‐425‐00  ‐5558  ‐  WWTP INTEREST EXPENSE 317,825 317,825 263,984 336,094 04  ‐425‐000 ‐4017  ‐                                   SEWER USER FEES (1,987,782) (1,987,782) (1,486,873) (1,985,010) 04  ‐425‐000 ‐4040  ‐                                   INVESTMENT EARNINGS (29,049) (29,049)                                                                        ‐                                                          (138,817) 04  ‐425‐000 ‐4080  ‐                                   STATE REVOLVING FUND                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 04  ‐425‐000 ‐4081  ‐ SOLAR STATE REVOLVING FUND                                                                        ‐                                                                         ‐                                                                         ‐                                                      (5,000,000) 04  ‐425‐000 ‐4082  ‐  WWTP USDA                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 04  ‐425‐000 ‐9001 TRANSFER‐OUT 10,000 10,000                                                                         ‐                                                                         ‐ TOTAL SEWER UTILITY 513,128 479,583 (346,077) 523,623
TOTAL REVENUES (2,016,831) (2,016,831) (1,486,873) (7,123,827) TOTAL EXPENSES 2,529,959 2,496,414 1,140,796 7,647,450

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
05 SEWER DEVELOPMENT
05  ‐425‐000 ‐4018  ‐                                   WASTEWATER DEVELOPMENT FEES (2,424) (2,424) (19,029) (2,424) 05  ‐425‐000 ‐4118  ‐                                   DEV FEES ‐ SEWER COLLECTION                                                                           ‐                                                                         ‐                                                              (3,953) 05  ‐425‐000 ‐4040  ‐                                   INVESTMENT EARNINGS (5,602) (5,602)                                                                        ‐                                                            (20,317) 05  ‐425‐00  ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 05  ‐425‐00  ‐5504  ‐                                   EQUIPMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 05  ‐425‐100 ‐5514 VEHICLES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 05  ‐400‐100  ‐9001  ‐                                   TRANSFER OUT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ TOTAL SEWER DEVELOPMENT (8,026) (8,026) (22,982) (22,741) TOTAL REVENUES (8,026) (8,026) (22,982) (22,741)TOTAL EXPENSE                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 06 REFUSE
06  ‐404‐00  ‐5101  ‐                                   SALARIES 42,044 42,044 31,037 44,832 06  ‐404‐00  ‐5110  ‐                                   FICA 2,241 2,241 1,918 2,793 06  ‐404‐00  ‐5111  ‐ MEDICARE 613 613 453 653
06  ‐404‐00  ‐5112  ‐                                   PERS RETIREMENT 3,252 3,252 2,421 4,001 06  ‐404‐00  ‐5116  ‐                                   LTD/LIFE INSURANCE 354 354 263 336 06  ‐404‐00  ‐5117  ‐                                   WORKERS COMPENSATION 328 328 337 328 06  ‐404‐00  ‐5118  ‐                                   UNIFORM ALLOWANCE 125 125 150 125 06  ‐404‐00  ‐5119  ‐                                   DEFERRED COMP 1,547 1,547 1,013 1,663 06  ‐404‐00  ‐5121  ‐                                   HEALTH/DENTAL/VISION 8,247 8,247 6,572 9,634 06  ‐404‐00  ‐5122  ‐                                   PERS UAL PAYMENT 1,937 1,865 1,978                                                                         ‐ 06  ‐404‐00  ‐5124  ‐                                   HEALTHY LIVING 90 90 54 90 06  ‐415‐00  ‐5101  ‐ SALARIES                                                                        ‐                                                                         ‐                                                                         ‐                                                              12,480 06  ‐415‐00  ‐5110  ‐                                   FICA                                                                        ‐                                                                         ‐                                                                         ‐                                                                    785 06  ‐415‐00  ‐5111  ‐                                   MEDICARE                                                                        ‐                                                                         ‐                                                                         ‐                                                                    184 06  ‐415‐00  ‐5112  ‐                                   PERS RETIREMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                    902 06  ‐415‐00  ‐5116  ‐                                   LTD/LIFE INSURANCE                                                                        ‐                                                                         ‐                                                                         ‐                                                                    129 06  ‐415‐00  ‐5117  ‐                                   WORKERS COMPENSATION                                                                        ‐                                                                         ‐                                                                         ‐                                                                1,269 06  ‐415‐00  ‐5118  ‐ UNIFORM ALLOWANCE                                                                        ‐                                                                         ‐                                                                         ‐                                                                    140 06  ‐415‐00  ‐5119  ‐                                   DEFERRED COMP                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 06  ‐415‐00  ‐5121  ‐                                   HEALTH/DENTAL/VISION                                                                        ‐                                                                         ‐                                                                         ‐                                                                1,78706  ‐415‐00  ‐5122  ‐                                   PERS UAL PAYMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 06  ‐415‐00  ‐5124  ‐                                   HEALTHY LIVING                                                                        ‐                                                                         ‐                                                                         ‐                                                                      3606  ‐425‐00  ‐5101  ‐                                   SALARIES 17,313 17,313 11,466 19,468 06  ‐425‐00  ‐5110  ‐                                   FICA 1,083 1,083 717 1,217 06  ‐425‐00  ‐5111  ‐                                   MEDICARE 253 253 168 285 06  ‐425‐00  ‐5112  ‐                                   PERS RETIREMENT 1,398 1,398 939 1,738 06  ‐425‐00  ‐5116  ‐                                   LTD/LIFE INSURANCE 143 143 93 119 06  ‐425‐00  ‐5117  ‐                                   WORKERS COMPENSATION 1,700 1,700 4,127 1,700 06  ‐425‐00  ‐5118  ‐                                   UNIFORM ALLOWANCE 128 128 185 128

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
06  ‐425‐00  ‐5119  ‐                                   DEFERRED COMP 853 853 568 973 06  ‐425‐00  ‐5121  ‐                                   HEALTH/DENTAL/VISION 3,264 3,264 2,385 3,978 06  ‐425‐00  ‐5122  ‐                                   PERS UAL PAYMENT 833 802 844                                                                         ‐ 06  ‐425‐00  ‐5124  ‐                                   HEALTHY LIVING 27 27 14 27 06  ‐425‐00  ‐5202  ‐                                   OPERATING SUPPLIES 500 500                                                                         ‐                                                                    500 06  ‐425‐00  ‐5203  ‐STSWP STREET SWEEPER EXPENSES 5,000 5,000 213 5,000 06  ‐425‐00  ‐5204  ‐                                   REPAIRS & MAINENANCE SERVICES                                                                        ‐                                                                         ‐                                                                         ‐ 06  ‐425‐00  ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 692,254 692,254 425,190 692,770 06  ‐425‐00  ‐5205  ‐RECYC BEVERAGE RECYCLING                                                                        ‐                                                                         ‐                                                                5,000                                                                         ‐ 06  ‐425‐00  ‐5211  ‐ PHONE/INTERNET 2,000 2,000 1,320 1,837 06  ‐425‐00  ‐5250  ‐                                   OVERHEAD                                                                        ‐                                                                         ‐                                                                         ‐ 06  ‐425‐00  ‐5255  ‐                                   FUEL 2,000 2,000                                                                         ‐                                                                2,000 06  ‐425‐00  ‐5255  ‐STSWP STREET SWEEPER FUEL 1,000 1,000                                                                         ‐                                                                    900 06  ‐425‐00  ‐5404  ‐                                   FRANCHISE PAYMENT 46,309 46,309                                                                         ‐                                                              51,23006  ‐425‐00  ‐5516 ‐PMPY1 CONSTRUCTION IN PROGRESS                                                                        ‐                                                                         ‐                                                                         ‐                                                            300,000 06  ‐425‐000 ‐4004  ‐                                   FRANCHISE FEE (46,309) (46,309) (29,951) (51,230) 06  ‐425‐000 ‐4019  ‐                                   REFUSE FEES (714,962) (714,962) (545,163) (714,886) 06  ‐425‐000 ‐4040  ‐                                   INVESTMENT EARNINGS (2,035) (2,035)                                                                        ‐                                                            (11,025) 06  ‐425‐000 ‐4080  ‐                                   MISC INCOME                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 06  ‐425‐000 ‐4081  ‐RECYC BEVERAGE RECYCLING                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 06  ‐425‐000 ‐4092  ‐                                   ADMINISTRATIVE FEE (64,833) (64,833) (41,931) (71,722) 06  ‐425‐000 ‐4093  ‐                                   ALLEY RECONSTRUCTION REPAIR (37,047) (37,047) (28,202) (40,984)06  ‐425‐000 ‐4094  ‐                                   STREET SWEEPING FEE (46,309) (46,309) (25,710) (51,230) 06  ‐400‐100  ‐9001  ‐                                   TRANSFER OUT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ TOTAL REFUSE (74,659) (74,762) (171,532) 224,960
TOTAL REVENUES (911,495) (911,495) (670,957) (941,077)
TOTAL EXPENSES 836,837 836,733 499,425 1,166,036
08 RESERVE
08  ‐400‐100 ‐9000  ‐                                   TRANSFER‐IN                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 08  ‐400‐100  ‐9001  ‐                                   TRANSFER OUT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ TOTAL RESERVE                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ TOTAL REVENUES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ TOTAL EXPENSES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 11 DRUG ENFORCEMENT
11  ‐411‐000  ‐4040  ‐                                   INVESTMENT EARNINGS (93) (93)                                                                        ‐ (416) 11  ‐411‐000 ‐4080  ‐                                   NARCOTICS REVENUE                                                                        ‐                                                                         ‐                                                                         ‐ 11  ‐411‐00  ‐5205  ‐                                   NARCOTICS EXPENSE                                                                        ‐                                                                         ‐                                                                   688 11  ‐411‐00  ‐5504  ‐                                   EQUIPMENT 15,000 15,000                                                                         ‐                                                              17,250 11  ‐411‐00  ‐5504  ‐                                   EQUIPMENT                                                                        ‐                                                                         ‐                                                                         ‐ TOTAL DRUG ENFORCEMENT 14,907 14,907 688 16,834

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
TOTAL REVENUES (93) (93)                                                                        ‐                                                                  (416) TOTAL EXPENSES 15,000 15,000 688 17,250
12 FEDERAL AND STATE GRANTS
12  ‐400‐000 ‐4040 INVESTMENT EARNINGS                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 12  ‐400‐000 ‐4082  ‐ALLEY 2020 CDBG ALLEY GRANT (12028)                                                                        ‐                                                                         ‐                                                          (117,849) 12  ‐400‐000 ‐4082  ‐12600 2018 HOME ‐ 12600 (390,000) (390,000) (153,012) (150,000) 12  ‐400‐00  ‐4082  ‐12909 2018 CDBG ‐ 12909 (Youth Svcs) (40,000) (40,000) (138,162) 12  ‐400‐00  ‐4082  ‐12910 2018 CDBG ‐ 12910 (Senior Svcs) (50,000) (50,000) (36,936)12  ‐400‐00  ‐4082  ‐00013 CDBG CV1 (00013)                                                                        ‐                                                                         ‐                                                                         ‐ 12  ‐400‐000 ‐4081  ‐ SB2DT SB2 DOWNTOWN (45,000) (45,000) (18,497) (35,000) 12  ‐400‐000 ‐4081  ‐ SB2ZO SB2 ZONING UPDATE (50,000) (50,000)                                                                        ‐                                                            (50,000)12  ‐400‐000 ‐4081  ‐BLCHR T MOBILE GRANT                                                                        ‐                                                            (50,000) (50,300)                                                                        ‐ 12  ‐400‐000 ‐4081  ‐ USRP URBAN STREAMS RESTORATION                                                                        ‐                                                                         ‐                                                                         ‐ 12  ‐400‐000 ‐4081  ‐ LEAP Update City Standards (LEAP Grant) (65,000) (65,000) (19,500) 12  ‐400‐000 ‐4081  ‐ WLGEN OES GRANT                                                                        ‐                                                                         ‐                                                                         ‐ 12  ‐400‐000 ‐4081  ‐ NEWLL CWSRF WELL GRANT (822,000) (822,000) 12  ‐400‐000 ‐4081 ‐CCLGP CLEAN CALIFORNIA GRANT (HWY 198) (1,732,837) (732,837)                                                                        ‐                                                      (3,601,069) 12  ‐400‐000 ‐5205  ‐ PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 12  ‐400‐00  ‐5205  ‐12600 2018 HOME ‐ 12600 390,000 390,000 125,146 150,000 12  ‐400‐00  ‐5205  ‐12909 2018 CDBG ‐ 12909 (Youth Svcs) 40,000 40,000 45,611 12  ‐400‐00  ‐5205  ‐12910 2018 CDBG ‐ 12910 (Senior Svcs) 50,000 50,000 18,304 12  ‐400‐00  ‐5205  ‐00013 CDBG CV1 (00013)                                                                        ‐                                                                         ‐                                                                2,338 12  ‐400‐00  ‐5205  ‐0004 PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                              56,333 12  ‐400‐000 ‐5205  ‐LEAP PROFESSIONAL & CONTRACTUAL SRV 65,000 65,000 47,264                                                                         ‐ 12  ‐400‐000 ‐5205  ‐SB2DT PROFESSIONAL & CONTRACTUAL SRV 45,000 45,000 3,228 35,000 12  ‐400‐000 ‐5205  ‐SB2ZO PROFESSIONAL & CONTRACTUAL SRV 50,000 50,000 10,260 50,000 12  ‐400‐000 ‐5205  ‐USRP URBAN STREAMS RESTORATION                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 12  ‐400‐00  ‐5504  ‐WLGEN EQUIPMENT                                                                        ‐                                                                         ‐                                                           295,900                                                                         ‐ 12  ‐400‐00  ‐5504  ‐BLCHR EQUIPMENT                                                                        ‐                                                              50,000                                                                         ‐                                                                         ‐ 12  ‐400‐00  ‐5516  ‐AHSC CONSTRUCTION IN PROCESS                                                                        ‐                                                                         ‐                                                                3,900                                                                        ‐ 12  ‐400‐00  ‐5516  ‐ALLEY CONSTRUCTION IN PROCESS                                                                        ‐                                                                         ‐                                                              34,253                                                                         ‐ 12  ‐400‐00  ‐5516 ‐CBLVD CONSTRUCTION IN PROCESS                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 12  ‐400‐00  ‐5516 ‐CCLGP CONSTRUCTION IN PROCESS 1,732,837 732,837 227,181 3,601,069 12  ‐400‐00  ‐5516 ‐ALLEY CONSTRUCTION IN PROCESS                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 12  ‐400‐00  ‐5516 ‐NEWLL CONSTRUCTION IN PROCESS                                                                        ‐                                                            822,000                                                                        ‐                                                            822,000 12  ‐400‐000 ‐9000  ‐9900 OPERATING TRANFER IN                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ TOTAL FEDERAL AND STATE GRANTS                                                                         ‐                                                                         ‐                                                           335,463                                                                         ‐ TOTAL REVENUES (2,372,837) (2,244,837) (534,255) (4,658,069)TOTAL EXPENSES 2,372,837 2,244,837 869,718 4,658,069 14 POLICE SLESF

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
14  ‐411‐00  ‐5101  ‐SLESF SALARIES 138,807 138,807 101,049 127,610 14  ‐411‐00  ‐5103  ‐SLESF OVERTIME 6,000 6,000 5,064 6,000 14  ‐411‐00  ‐5110  ‐SLESF FICA 8,728 8,728 6,637 8,033 14  ‐411‐00  ‐5111  ‐SLESF MEDICARE 2,041 2,041 1,552 1,879 14  ‐411‐00  ‐5112  ‐SLESF PERS RETIREMENT 13,642 13,642 10,194 13,061 14  ‐411‐00  ‐5116  ‐SLESF LTD/LIFE INSURANCE 1,350 1,350 988 1,26314  ‐411‐00  ‐5117  ‐SLESF WORKERS COMPENSATION 12,693 12,693 13,050 12,693 14  ‐411‐00  ‐5118  ‐SLESF UNIFORM ALLOWANCE 1,600 1,600 1,000 1,60014  ‐411‐00  ‐5119  ‐SLESF DEFERRED COMP 2,207 2,207 801                                                                         ‐ 14  ‐411‐00  ‐5121  ‐SLESF HEALTH/DENTAL/VISION 17,403 17,403 16,964 16,377 14  ‐411‐00  ‐5122  ‐SLESF PERS UAL PAYMENT 4,257 4,257 3,564                                                                         ‐ 14  ‐411‐00  ‐5124  ‐SLESF HEALTHY LIVING 360 360 180 360 14  ‐411‐00  ‐5205  ‐SLESF PROFESSIONAL & CONTRACTUAL SRV 500 500                                                                         ‐                                                                    500 14  ‐411‐00  ‐5211  ‐SLESF PHONE/INTERNET 3,238
14  ‐411‐00  ‐5504  ‐SLESF EQUIPMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 14  ‐411‐00  ‐5514  ‐SLESF VEHICLES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 14  ‐411‐000 ‐4040  ‐SLESF INVESTMENT EARNINGS (1,078) (1,078)                                                                        ‐                                                              (4,131) 14  ‐411‐000 ‐4045  ‐SLESF POLICE GRANTS (160,000) (160,000) (145,909) (160,000) 14  ‐411‐000 ‐4080  ‐                                   MISC INCOME                                                                        ‐                                                                         ‐                                                                         ‐ TOTAL POLICE SLESF 48,510 48,510 15,132 28,482
TOTAL REVENUES (161,078) (161,078) (145,909) (164,131)
TOTAL EXPENSES 209,588 209,588 161,041 192,614
20 STP
20  ‐425‐00  ‐5202  ‐                                   OPERATING SUPPLIES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 20  ‐425‐00  ‐5516 ‐ PMPY2 CONSTRUCTION IN PROCESS                                                                        ‐                                                                         ‐                                                                         ‐                                                            845,349 20  ‐425‐000 ‐4030  ‐                                   STP PROGRAM                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 20  ‐425‐000  ‐4040  ‐                                   INVESTMENT EARNINGS (4,405) (4,405)                                                                        ‐                                                            (20,872) 20  ‐425‐000 ‐4081  ‐WWLNT STATE GRANTS                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ TOTAL STP (4,405) (4,405)                                                                        ‐                                                            824,477 TOTAL REVENUES (4,405) (4,405)                                                                        ‐                                                            (20,872)TOTAL EXPENSES                                                                        ‐                                                                         ‐                                                                         ‐                                                            845,349 21 GAS TAX
21  ‐404‐00  ‐5101  ‐                                   SALARIES 15,235 15,235 11,690 18,646 21  ‐404‐00  ‐5110  ‐                                   FICA 947 947 664 1,159 21  ‐404‐00  ‐5111  ‐                                   MEDICARE 222 222 155 271 21  ‐404‐00  ‐5112  ‐                                   PERS RETIREMENT 1,218 1,218 932 1,759 21  ‐404‐00  ‐5116  ‐                                   LTD/LIFE INSURANCE 95 95 70 8021  ‐404‐00  ‐5117  ‐                                   WORKERS COMPENSATION 66 66 67 66 21  ‐404‐00  ‐5118  ‐ UNIFORM ALLOWANCE 25 25 25
21  ‐404‐00  ‐5119  ‐                                   DEFERRED COMP 451 451 344 559

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
21  ‐404‐00  ‐5121  ‐                                   HEALTH/DENTAL/VISION 1,389 1,389 1,131 1,600 21  ‐404‐00  ‐5122  ‐                                   PERS UAL PAYMENT 726 699 761                                                                         ‐ 21  ‐404‐00  ‐5124  ‐                                   HEALTHY LIVING 18 18                                                                         ‐                                                                      1821  ‐425‐00  ‐5101  ‐                                   SALARIES 92,938 92,938 61,093 115,120 21  ‐425‐00  ‐5110  ‐                                   FICA 5,858 5,858 3,835 7,272 21  ‐425‐00  ‐5111  ‐ MEDICARE 1,370 1,370 897 1,701
21  ‐425‐00  ‐5112  ‐                                   PERS RETIREMENT 6,997 6,997 4,635 9,055 21  ‐425‐00  ‐5116  ‐                                   LTD/LIFE INSURANCE 928 928 599 1,140 21  ‐425‐00  ‐5117  ‐                                   WORKERS COMPENSATION 19,266 19,266 15,278 26,066 21  ‐425‐00  ‐5118  ‐                                   UNIFORM ALLOWANCE 1,275 1,275 995 1,785 21  ‐425‐00  ‐5119  ‐                                   DEFERRED COMP 3,204 3,204 2,007 3,973 21  ‐425‐00  ‐5121  ‐                                   HEALTH/DENTAL/VISION 29,640 29,640 18,289 42,453 21  ‐425‐00  ‐5122  ‐                                   PERS UAL PAYMENT 4,168 4,013 4,081                                                                         ‐ 21  ‐425‐00  ‐5124  ‐                                   HEALTHY LIVING 306 306 135 414 21  ‐425‐00  ‐5202  ‐                                   OPERATING SUPPLIES 100 100 74 100 21  ‐425‐00  ‐5203  ‐                                   REPAIR & MAINTENANCE SUPPLIES 30,000 30,000 2,041 30,00021  ‐425‐00  ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV 86,000 86,000 4,846 40,00021  ‐425‐00  ‐5206  ‐                                   UTILITIES 65,000 65,000 50,551 65,000 21  ‐425‐00  ‐5211  ‐                           PHONE/INTERNET 4,949 21  ‐425‐600 ‐5255  ‐ FUEL 13,000 13,000 9,989 9,100
21  ‐425‐00  ‐5266  ‐                                   SIGNAGE 12,000 12,000 9,007 15,000 21  ‐425‐600 ‐5504  ‐                                   EQUIPMENT                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 21  ‐425‐600 ‐5514  ‐                                   VEHICLES                                                                        ‐                                                                         ‐                                                                7,43221  ‐425‐000 ‐4035  ‐                                   STATE GAS TAX 2103 (111,560) (89,350) (61,351) (111,560)21  ‐425‐000 ‐4036  ‐                                   STATE GAS TAX 2105 (73,080) (62,808) (40,269) (73,080) 21  ‐425‐000 ‐4037  ‐ STATE GAS TAX 2106 (43,529) (38,381) (25,877) (43,529) 21  ‐425‐000 ‐4038  ‐                                   STATE GAS TAX 2107 (99,839) (75,240) (54,422) (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 (1,721) (1,721)                                                                        ‐                                                              (6,309) 21  ‐425‐000 ‐4080  ‐ MISC INCOME                                                                        ‐                                                                         ‐                                                                         ‐ TOTAL GAS TAX 59,711 121,757 26,680 59,992TOTAL REVENUES (332,729) (270,500) (184,918) (337,317) TOTAL EXPENSES 392,440 392,258 211,599 397,309
22 TDA
22  ‐425‐00  ‐5202  ‐                                   OPERATING SUPPLIES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 22  ‐425‐00  ‐5203  ‐                                   REPAIR & MAINTENANCE SUPPLIES 10,000 10,000 1,519 10,000 22  ‐425‐00  ‐5205  ‐ PROFESSIONAL & CONTRACTUAL SRV 85,000 108,000 71,667 20,000 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                                                                               ‐                                                                         ‐                                                                         ‐                                                                         ‐

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
22  ‐425‐00  ‐5516  ‐XWALK CONSTRUCTION IN PROCESS                                                                               ‐                                                                         ‐                                                                         ‐                                                                         ‐ 22  ‐425‐00  ‐5516  ‐PMPY1 CONSTRUCTION IN PROCESS 1,600,000 1,200,000 153,168 2,400,000 22  ‐425‐00  ‐5516  ‐PMPY2 CONSTRUCTION IN PROCESS                                                                        ‐                                                                         ‐                                                                         ‐                                                            400,000 22  ‐425‐000 ‐4040  ‐                                   INVESTMENT EARNINGS (9,635) (9,635)                                                                        ‐                                                            (56,040) 22  ‐425‐000 ‐4041  ‐                                   LTF STREETS (650,000) (650,000)                                                                        ‐                                                          (650,000) 22  ‐425‐000 ‐4081  ‐SBLVD STATE GRANTS                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ TOTAL TDA 1,075,553 698,553 226,354 2,164,148
TOTAL REVENUES (659,635) (659,635)                                                                        ‐                                                          (706,040) TOTAL EXPENSES 1,735,188 1,358,188 226,354 2,870,188
23 STORM DRAIN DEVELOPMENT
23  ‐425‐00  ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 23  ‐425‐00  ‐5503  ‐                                   CAPITAL IMPROVEMENTS                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 23  ‐425‐000 ‐4040  ‐ INVESTMENT EARNINGS (847) (847)                                                                        ‐                                                                  (319) 23  ‐425‐000 ‐4044  ‐                                   STORM DRAIN DEV FEES (7,869) (7,869) (6,734) (7,869) 23 ‐425‐000‐9001 OPERATING TRANSFER OUT                                                                        ‐                                                                         ‐                                                                         ‐ TOTAL STORM DRAIN (8,716) (8,716) (6,734) (8,188)
TOTAL REVENUES (8,716) (8,716) (6,734) (8,188)TOTAL EXPENSES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 26 MEASURE R
26  ‐425‐000 ‐4040  ‐ INVESTMENT EARNINGS (2,344) (2,344)                                                                        ‐                                                            (41,239) 26  ‐425‐000 ‐4080  ‐                                   MEASURE R REVENUE (234,000) (234,000) (197,270) (234,000)26  ‐425‐000 ‐4081  ‐CBLVD STATE GRANTS                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 26  ‐425‐000 ‐4081  ‐ENTRY STATE GRANTS                                                                        ‐                                                                         ‐                                                          (717,543)                                                                        ‐ 26  ‐425‐900 ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 26  ‐425‐900 ‐5205  ‐ENTRY PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                           384,256                                                                         ‐ 26  ‐425‐900 ‐5516  ‐ CBLVD CONSTRUCTION IN PROCESS                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 26  ‐425‐900 ‐5516  ‐ PMPY2 CONSTRUCTION IN PROCESS                                                                        ‐                                                                         ‐                                                                         ‐                                                            754,651 26  ‐425‐900 ‐5516  ‐ RD168 CONSTRUCTION IN PROCESS                                                                        ‐                                                                         ‐                                                                         ‐                                                            190,000 26  ‐425‐00  ‐9000 OPERATING TRANFER IN                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ TOTAL MEASURE R (236,344) (236,344) (530,557) 669,412
TOTAL REVENUES (236,344) (236,344) (914,813) (275,239)
TOTAL EXPENSES                                                                        ‐                                                                         ‐                                                           384,256 944,651 27 ROAD MAINTENANCE & REHAB (SB1)
27  ‐425‐00  ‐5516  ‐PMPY2 CONSTRUCTION IN PROCESS                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 27  ‐425‐000 ‐4040  ‐                                   INVESTMENT EARNINGS (574) (574)                                                                        ‐                                                              (7,907) 27  ‐425‐000‐4081 STATE GRANT (258,195) (225,757) (133,474) (256,695) 27  ‐425‐00  ‐9000 OPERATING TRANFER IN                                                                        ‐                                                                         ‐                                                                         ‐

2022‐2023 2022‐2023 2022‐2023 2023‐2024
BUDGET AMENDED BUDGET ACTUAL AS OF 03/31/2023 PROPOSED BUDGET City of Farmersville
Operational Budget for 12 Months Ending June 30, 2024
TOTAL SB1 RMRA (258,769) (226,331) (133,474) (264,602)
TOTAL REVENUES (258,769) (226,331) (133,474) (264,602)
TOTAL EXPENSES                                                                         ‐                                                                         ‐                                                                         ‐                                                                         ‐ 30 PARK DEVELOPMENT
30  ‐425‐000 ‐4020  ‐                                   PARK DEVELOPMENT FEES (18,801) (18,801) (3,392) (18,801) 30  ‐425‐000 ‐4040  ‐                                   INVESTMENT EARNINGS (106) (106)                                                                        ‐                                                                  (569) TOTAL PARK DEVELOPMENT (18,907) (18,907) (3,392) (19,370)TOTAL REVENUES (18,907) (18,907) (3,392) (19,370) TOTAL EXPENSES                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 31 PARK IMPROVEMENTS
31  ‐425‐00  ‐5205  ‐                                   PROFESSIONAL & CONTRACTUAL SRV                                                                        ‐                                                                         ‐                                                                         ‐                                                                         ‐ 31  ‐425‐00  ‐5516‐CCNR CONSTRUCTION IN PROCESS 1,600,000 1,600,000 1,222,850                                                                         ‐ 31  ‐425‐00  ‐5516‐FREE CONSTRUCTION IN PROCESS 2,214,034 1,814,034 642,181 884,000 31  ‐425‐00  ‐5516  ‐JENGS CONSTRUCTION IN PROCESS                                                                        ‐                                                                         ‐                                                                2,101                                                                        ‐ 31  ‐425‐00  ‐5516‐ROYPK CONSTRUCTION IN PROCESS 196,500 196,500 23,292 96,500 31  ‐425‐000 ‐4040  ‐ INVESTMENT EARNINGS (446) (446)                                                                        ‐                                                                         ‐ 31  ‐425‐000 ‐4080  ‐                                   MISC INCOME                                                                        ‐                                                                         ‐                                                                         ‐ 31  ‐425‐000 ‐4081  ‐CCNR STATE GRANTS (1,600,000) (1,600,000) (673,701) 31  ‐425‐000 ‐4081  ‐FREE STATE GRANTS (2,214,034) (1,814,034) (24,877)31  ‐425‐000 ‐4081  ‐ROYPK STATE GRANTS (196,500) (196,500)                                                                        ‐ 31  ‐425‐000 ‐4081  ‐SPP STATE GRANTS                                                                        ‐                                                                         ‐                                                                         ‐                                                            (96,500) 31  ‐425‐000 ‐9000  ‐                                   TRANSFER IN                                                                        ‐                                                                         ‐                                                                         ‐                                                          (625,000) TOTAL PARK IMPROVEMENTS 7,054 (446) 1,191,846 259,000
TOTAL REVENUES (4,010,980) (3,610,980) (698,578) (721,500)TOTAL EXPENSES 4,018,034 3,610,534 1,890,424 980,500 35 MAINTENANCE DISTRICTS
35  ‐425‐00  ‐5101  ‐                                   SALARIES 10,554 10,554 6,573 10,229 35  ‐425‐00  ‐5110  ‐                                   FICA 661 661 410 641 35  ‐425‐00  ‐5111  ‐                                   MEDICARE 155 155 96 150 35  ‐425‐00  ‐5112  ‐                                   PERS RETIREMENT 828 828 511 850 35  ‐425‐00  ‐5116  ‐                                   LTD/LIFE INSURANCE 92 92 62 77 35  ‐425‐00  ‐5117  ‐                                   WORKERS COMPENSATION 1,133 1,133 1,165 1,133 35  ‐425‐00  ‐5118  ‐                                   UNIFORM 85 85 155 85 35  ‐425‐00  ‐5119  ‐                                   DEFERRED COMP 426 426 279 437 35  ‐425‐00  ‐5121  ‐                                   HEALTH/DENTAL/VISION 2,605 2,605 1,602 2,591 35  ‐425‐00  ‐5122  ‐ PERS UAL PAYMENT 493 475 427                                                                         ‐ 35  ‐425‐00  ‐5124  ‐                                   HEALTHY LIVING 18 18 9 18