Farmersville City Council
April 8, 2024

GENERAL FUND SUMMARY COMPARISON: FY 2024 TO FY 2025
1 2 3 4 5
FY 2024 FY 2025 Difference Percent Explanation of Changes 400 GENERAL REVENUES
REVENUES (5,120,440) (5,159,471) (39,031) 0.76% Sales Tax decrease/leveling-off, slow growth for others SALARY & BENEFITS - - - #DIV/0!
EXPENSE - - - #DIV/0!
TOTAL (5,120,440) (5,159,471) (39,031) 0.76%
401 CITY COUNCIL
REVENUES - - - #DIV/0!
SALARY & BENEFITS 15,502 15,502 - 0.00%
EXPENSE 14,146 18,971 4,825 34.11% Revised cost allocations, reduction of travel expense TOTAL 29,648 34,473 4,825 16.27%
404 ADMINISTRATION
REVENUES (280,400) (313,440) (33,040) 11.78% business tax, rental income increases SALARY & BENEFITS 343,238 358,425 15,187 4.42% COLA, DC match, step increases EXPENSE 326,952 262,414 (64,538) -19.74% reduced one-time costs, training, and equipment TOTAL 389,790 307,399 (82,391) -21.14%
405 MEMBERSHIP LEGISLATION
REVENUES - - - #DIV/0!
SALARY & BENEFITS - - - #DIV/0!
EXPENSE 16,000 16,000 - 0.00%
TOTAL 16,000 16,000 - 0.00%
406 ADMINISTRATIVE OVERHEAD
REVENUES (505,000) (586,138) (81,138) 16.07% Increase in one-time offsets, updated allocation SALARY & BENEFITS - - - #DIV/0!
EXPENSE 843,270 804,300 (38,970) -4.62% reduction in some professional expense, supplies TOTAL 338,270 218,162 (120,108) -35.51%
407 CITY SPONSORSHIPS
REVENUES - - - #DIV/0!
SALARY & BENEFITS - - - #DIV/0!
EXPENSE 12,000 12,000 - 0.00%
TOTAL 12,000 12,000 - 0.00%
411 POLICE
REVENUES (373,935) (263,133) 110,802 -29.63% reduced one-time revenues expected SALARY & BENEFITS 2,066,313 2,140,084 73,771 3.57% COLA, DC match, step increases EXPENSE 692,434 550,554 (141,880) -20.49% Reduced one-time expenses, equipment TOTAL 2,384,812 2,427,505 42,693 1.79%
414 COMMUNITY DEVELOPMENT
REVENUES (63,615) (63,615) - 0.00%
SALARY & BENEFITS 46,181 49,209 3,028 6.56% COLA, DC match, step increases EXPENSE 486,429 393,585 (92,844) -19.09% Eliminated BGC funding TOTAL 468,995 379,179 (89,816) -19.15%
415 CODE ENFORCEMENT
REVENUES (1,000) (1,000) - 0.00%
SALARY & BENEFITS 85,495 90,285 4,790 5.60% COLA, DC match, step increases EXPENSE 37,560 39,194 1,634 4.35% Increased trainings and equipment, reduce fuel cost TOTAL 122,055 128,479 6,424 5.26%
420 FIRE DEPARTMENT
REVENUES (4,100) (4,100) - 0.00%
SALARY & BENEFITS 502,329 551,890 49,561 9.87% COLA, DC match, step increases EXPENSE 336,252 388,603 52,351 15.57% Dispatch cost added, reduced equipment TOTAL 834,481 936,393 101,912 12.21%
425 PARKS, BUILDINGS & GROUNDS
REVENUES - - - #DIV/0!
SALARY & BENEFITS 265,605 261,000 (4,605) -1.73% turnover induced salary savings EXPENSE 293,702 217,137 (76,565) -26.07% Removed funding for temps, reduced equipment budget TOTAL 559,307 478,137 (81,170) -14.51%
426 ANIMAL CONTROL
REVENUES (500) - 500 -100.00% removed revenue
SALARY & BENEFITS - - - #DIV/0!
EXPENSE 142,782 211,700 68,918 48.27% increased to new contract rate TOTAL 142,282 211,700 69,418 48.79%
TOTAL
REVENUES (6,348,990) (6,390,897) (41,907) 0.66%
SALARY & BENEFITS 3,324,663 3,466,395 141,732 4.26%
EXPENSE 3,201,527 2,914,458 (287,069) -8.97%
TOTAL 177,200 (10,044) (187,244) -105.67% 0.16% margin